id	sid	tid	token	lemma	pos
fsr-3229	1	1	procedure	procedure	NOUN
fsr-3229	1	2	to	to	PART
fsr-3229	1	3	determine	determine	VERB
fsr-3229	1	4	the	the	DET
fsr-3229	1	5	optimal	optimal	ADJ
fsr-3229	1	6	roth	roth	PROPN
fsr-3229	1	7	ira	ira	PROPN
fsr-3229	1	8	versus	versus	ADP
fsr-3229	1	9	deductible	deductible	ADJ
fsr-3229	1	10	ira	ira	PROPN
fsr-3229	1	11	allocation	allocation	NOUN
fsr-3229	1	12	robert	robert	PROPN
fsr-3229	1	13	m.	m.	PROPN
fsr-3229	1	14	hulla	hulla	PROPN
fsr-3229	1	15	,	,	PUNCT
fsr-3229	1	16	*	*	PROPN
fsr-3229	1	17	,	,	PUNCT
fsr-3229	1	18	john	john	PROPN
fsr-3229	1	19	b.	b.	PROPN
fsr-3229	1	20	hullb	hullb	PROPN
fsr-3229	1	21	aclarence	aclarence	PROPN
fsr-3229	1	22	e.	e.	PROPN
fsr-3229	1	23	king	king	PROPN
fsr-3229	1	24	endowed	endowed	ADJ
fsr-3229	1	25	chair	chair	NOUN
fsr-3229	1	26	of	of	ADP
fsr-3229	1	27	finance	finance	NOUN
fsr-3229	1	28	,	,	PUNCT
fsr-3229	1	29	school	school	NOUN
fsr-3229	1	30	of	of	ADP
fsr-3229	1	31	business	business	NOUN
fsr-3229	1	32	,	,	PUNCT
fsr-3229	1	33	washburn	washburn	PROPN
fsr-3229	1	34	university	university	NOUN
fsr-3229	1	35	,	,	PUNCT
fsr-3229	1	36	1621	1621	NUM
fsr-3229	1	37	oxford	oxford	PROPN
fsr-3229	1	38	road	road	NOUN
fsr-3229	1	39	,	,	PUNCT
fsr-3229	1	40	lawrence	lawrence	PROPN
fsr-3229	1	41	,	,	PUNCT
fsr-3229	1	42	ks	ks	PROPN
fsr-3229	1	43	66044	66044	NUM
fsr-3229	1	44	,	,	PUNCT
fsr-3229	1	45	usa	usa	PROPN
fsr-3229	1	46	binternal	binternal	PROPN
fsr-3229	1	47	wholesaler	wholesaler	PROPN
fsr-3229	1	48	,	,	PUNCT
fsr-3229	1	49	american	american	ADJ
fsr-3229	1	50	century	century	NOUN
fsr-3229	1	51	investment	investment	NOUN
fsr-3229	1	52	services	services	PROPN
fsr-3229	1	53	,	,	PUNCT
fsr-3229	1	54	inc	inc	PROPN
fsr-3229	1	55	.	.	PROPN
fsr-3229	1	56	,	,	PUNCT
fsr-3229	1	57	4511	4511	NUM
fsr-3229	1	58	w.	w.	PROPN
fsr-3229	1	59	70th	70th	PROPN
fsr-3229	1	60	street	street	PROPN
fsr-3229	1	61	,	,	PUNCT
fsr-3229	1	62	prairie	prairie	NOUN
fsr-3229	1	63	village	village	NOUN
fsr-3229	1	64	,	,	PUNCT
fsr-3229	1	65	ks	ks	PROPN
fsr-3229	1	66	66208	66208	NUM
fsr-3229	1	67	,	,	PUNCT
fsr-3229	1	68	usa	usa	PROPN
fsr-3229	1	69	abstract	abstract	ADJ
fsr-3229	1	70	we	we	PRON
fsr-3229	1	71	offer	offer	VERB
fsr-3229	1	72	a	a	DET
fsr-3229	1	73	procedure	procedure	NOUN
fsr-3229	1	74	to	to	PART
fsr-3229	1	75	guide	guide	VERB
fsr-3229	1	76	the	the	DET
fsr-3229	1	77	roth	roth	PROPN
fsr-3229	1	78	ira	ira	PROPN
fsr-3229	1	79	versus	versus	ADP
fsr-3229	1	80	deductible	deductible	ADJ
fsr-3229	1	81	ira	ira	PROPN
fsr-3229	1	82	(	(	PUNCT
fsr-3229	1	83	rvd	rvd	PROPN
fsr-3229	1	84	)	)	PUNCT
fsr-3229	1	85	allocation	allocation	NOUN
fsr-3229	1	86	decision	decision	NOUN
fsr-3229	1	87	.	.	PUNCT
fsr-3229	2	1	we	we	PRON
fsr-3229	2	2	require	require	VERB
fsr-3229	2	3	users	user	NOUN
fsr-3229	2	4	to	to	PART
fsr-3229	2	5	input	input	VERB
fsr-3229	2	6	10	10	NUM
fsr-3229	2	7	values	value	NOUN
fsr-3229	2	8	to	to	PART
fsr-3229	2	9	generate	generate	VERB
fsr-3229	2	10	outputs	output	NOUN
fsr-3229	2	11	that	that	PRON
fsr-3229	2	12	include	include	VERB
fsr-3229	2	13	contribution	contribution	NOUN
fsr-3229	2	14	and	and	CCONJ
fsr-3229	2	15	withdrawal	withdrawal	NOUN
fsr-3229	2	16	tax	tax	NOUN
fsr-3229	2	17	rates	rate	NOUN
fsr-3229	2	18	;	;	PUNCT
fsr-3229	2	19	maximum	maximum	ADJ
fsr-3229	2	20	gain	gain	NOUN
fsr-3229	2	21	;	;	PUNCT
fsr-3229	2	22	and	and	CCONJ
fsr-3229	2	23	,	,	PUNCT
fsr-3229	2	24	optimal	optimal	ADJ
fsr-3229	2	25	amount	amount	NOUN
fsr-3229	2	26	to	to	PART
fsr-3229	2	27	allocate	allocate	VERB
fsr-3229	2	28	between	between	ADP
fsr-3229	2	29	the	the	DET
fsr-3229	2	30	two	two	NUM
fsr-3229	2	31	major	major	ADJ
fsr-3229	2	32	ira	ira	PROPN
fsr-3229	2	33	types	type	NOUN
fsr-3229	2	34	.	.	PUNCT
fsr-3229	3	1	by	by	ADP
fsr-3229	3	2	being	be	AUX
fsr-3229	3	3	at	at	ADP
fsr-3229	3	4	their	their	PRON
fsr-3229	3	5	optimal	optimal	ADJ
fsr-3229	3	6	rvd	rvd	PROPN
fsr-3229	3	7	allocation	allocation	NOUN
fsr-3229	3	8	,	,	PUNCT
fsr-3229	3	9	we	we	PRON
fsr-3229	3	10	find	find	VERB
fsr-3229	3	11	that	that	SCONJ
fsr-3229	3	12	a	a	DET
fsr-3229	3	13	modest	modest	ADJ
fsr-3229	3	14	earning	earn	VERB
fsr-3229	3	15	couple	couple	NOUN
fsr-3229	3	16	can	can	AUX
fsr-3229	3	17	achieve	achieve	VERB
fsr-3229	3	18	a	a	DET
fsr-3229	3	19	lifetime	lifetime	NOUN
fsr-3229	3	20	wealth	wealth	NOUN
fsr-3229	3	21	gain	gain	NOUN
fsr-3229	3	22	amounting	amount	VERB
fsr-3229	3	23	to	to	ADP
fsr-3229	3	24	about	about	ADP
fsr-3229	3	25	$	$	SYM
fsr-3229	3	26	180,000	180,000	NUM
fsr-3229	3	27	in	in	ADP
fsr-3229	3	28	today	today	NOUN
fsr-3229	3	29	’s	’s	PART
fsr-3229	3	30	dollars	dollar	NOUN
fsr-3229	3	31	.	.	PUNCT
fsr-3229	4	1	we	we	PRON
fsr-3229	4	2	provide	provide	VERB
fsr-3229	4	3	figures	figure	NOUN
fsr-3229	4	4	and	and	CCONJ
fsr-3229	4	5	tables	table	NOUN
fsr-3229	4	6	illustrating	illustrate	VERB
fsr-3229	4	7	rvd	rvd	ADJ
fsr-3229	4	8	outcomes	outcome	NOUN
fsr-3229	4	9	when	when	SCONJ
fsr-3229	4	10	there	there	PRON
fsr-3229	4	11	are	be	VERB
fsr-3229	4	12	changes	change	NOUN
fsr-3229	4	13	in	in	ADP
fsr-3229	4	14	key	key	ADJ
fsr-3229	4	15	variables	variable	NOUN
fsr-3229	4	16	such	such	ADJ
fsr-3229	4	17	as	as	ADP
fsr-3229	4	18	salary	salary	NOUN
fsr-3229	4	19	match	match	NOUN
fsr-3229	4	20	,	,	PUNCT
fsr-3229	4	21	adjusted	adjust	VERB
fsr-3229	4	22	gross	gross	ADJ
fsr-3229	4	23	income	income	NOUN
fsr-3229	4	24	,	,	PUNCT
fsr-3229	4	25	portfolio	portfolio	NOUN
fsr-3229	4	26	returns	return	NOUN
fsr-3229	4	27	,	,	PUNCT
fsr-3229	4	28	and	and	CCONJ
fsr-3229	4	29	withdrawal	withdrawal	NOUN
fsr-3229	4	30	years	year	NOUN
fsr-3229	4	31	.	.	PUNCT
fsr-3229	5	1	©	©	PROPN
fsr-3229	5	2	2016	2016	NUM
fsr-3229	5	3	academy	academy	NOUN
fsr-3229	5	4	of	of	ADP
fsr-3229	5	5	financial	financial	ADJ
fsr-3229	5	6	services	service	NOUN
fsr-3229	5	7	.	.	PUNCT
fsr-3229	6	1	all	all	DET
fsr-3229	6	2	rights	right	NOUN
fsr-3229	6	3	reserved	reserve	VERB
fsr-3229	6	4	.	.	PUNCT
fsr-3229	7	1	jel	jel	PROPN
fsr-3229	7	2	classification	classification	PROPN
fsr-3229	7	3	:	:	PUNCT
fsr-3229	7	4	a20	a20	PROPN
fsr-3229	7	5	;	;	PUNCT
fsr-3229	7	6	c00	c00	NOUN
fsr-3229	7	7	;	;	PUNCT
fsr-3229	7	8	d14	d14	PROPN
fsr-3229	7	9	;	;	PUNCT
fsr-3229	7	10	g11	g11	X
fsr-3229	7	11	;	;	PUNCT
fsr-3229	7	12	h21	h21	NOUN
fsr-3229	7	13	;	;	PUNCT
fsr-3229	7	14	k34	k34	PROPN
fsr-3229	7	15	keywords	keyword	NOUN
fsr-3229	7	16	:	:	PUNCT
fsr-3229	7	17	retirement	retirement	NOUN
fsr-3229	7	18	planning	planning	NOUN
fsr-3229	7	19	;	;	PUNCT
fsr-3229	7	20	ira	ira	PROPN
fsr-3229	7	21	;	;	PUNCT
fsr-3229	7	22	tax	tax	NOUN
fsr-3229	7	23	rates	rate	NOUN
fsr-3229	7	24	1	1	NUM
fsr-3229	7	25	.	.	PUNCT
fsr-3229	7	26	introduction	introduction	NOUN
fsr-3229	7	27	in	in	ADP
fsr-3229	7	28	this	this	DET
fsr-3229	7	29	article	article	NOUN
fsr-3229	7	30	,	,	PUNCT
fsr-3229	7	31	we	we	PRON
fsr-3229	7	32	address	address	VERB
fsr-3229	7	33	broad	broad	ADJ
fsr-3229	7	34	goals	goal	NOUN
fsr-3229	7	35	in	in	ADP
fsr-3229	7	36	personal	personal	ADJ
fsr-3229	7	37	financial	financial	ADJ
fsr-3229	7	38	planning	planning	NOUN
fsr-3229	7	39	of	of	ADP
fsr-3229	7	40	promoting	promote	VERB
fsr-3229	7	41	financial	financial	ADJ
fsr-3229	7	42	literacy	literacy	NOUN
fsr-3229	7	43	and	and	CCONJ
fsr-3229	7	44	allocating	allocate	VERB
fsr-3229	7	45	lifetime	lifetime	NOUN
fsr-3229	7	46	income	income	NOUN
fsr-3229	7	47	.	.	PUNCT
fsr-3229	8	1	alhenawi	alhenawi	NOUN
fsr-3229	8	2	and	and	CCONJ
fsr-3229	8	3	elkhal	elkhal	VERB
fsr-3229	8	4	(	(	PUNCT
fsr-3229	8	5	2013	2013	NUM
fsr-3229	8	6	)	)	PUNCT
fsr-3229	8	7	indicate	indicate	VERB
fsr-3229	8	8	the	the	DET
fsr-3229	8	9	need	need	NOUN
fsr-3229	8	10	for	for	ADP
fsr-3229	8	11	public	public	ADJ
fsr-3229	8	12	policies	policy	NOUN
fsr-3229	8	13	to	to	PART
fsr-3229	8	14	encourage	encourage	VERB
fsr-3229	8	15	financial	financial	ADJ
fsr-3229	8	16	literacy	literacy	NOUN
fsr-3229	8	17	and	and	CCONJ
fsr-3229	8	18	education	education	NOUN
fsr-3229	8	19	,	,	PUNCT
fsr-3229	8	20	while	while	SCONJ
fsr-3229	8	21	collins	collins	PROPN
fsr-3229	8	22	,	,	PUNCT
fsr-3229	8	23	lam	lam	PROPN
fsr-3229	8	24	,	,	PUNCT
fsr-3229	8	25	and	and	CCONJ
fsr-3229	8	26	stampfli	stampfli	NOUN
fsr-3229	8	27	(	(	PUNCT
fsr-3229	8	28	2015	2015	NUM
fsr-3229	8	29	)	)	PUNCT
fsr-3229	8	30	note	note	VERB
fsr-3229	8	31	the	the	DET
fsr-3229	8	32	sustainability	sustainability	NOUN
fsr-3229	8	33	of	of	ADP
fsr-3229	8	34	adequate	adequate	ADJ
fsr-3229	8	35	lifetime	lifetime	NOUN
fsr-3229	8	36	income	income	NOUN
fsr-3229	8	37	is	be	AUX
fsr-3229	8	38	a	a	DET
fsr-3229	8	39	critical	critical	ADJ
fsr-3229	8	40	portfolio	portfolio	NOUN
fsr-3229	8	41	objective	objective	NOUN
fsr-3229	8	42	.	.	PUNCT
fsr-3229	9	1	promotion	promotion	NOUN
fsr-3229	9	2	of	of	ADP
fsr-3229	9	3	financial	financial	ADJ
fsr-3229	9	4	literacy	literacy	NOUN
fsr-3229	9	5	and	and	CCONJ
fsr-3229	9	6	optimal	optimal	ADJ
fsr-3229	9	7	lifetime	lifetime	NOUN
fsr-3229	9	8	investment	investment	NOUN
fsr-3229	9	9	can	can	AUX
fsr-3229	9	10	not	not	PART
fsr-3229	9	11	be	be	AUX
fsr-3229	9	12	realized	realize	VERB
fsr-3229	9	13	unless	unless	SCONJ
fsr-3229	9	14	educators	educator	NOUN
fsr-3229	9	15	and	and	CCONJ
fsr-3229	9	16	financial	financial	ADJ
fsr-3229	9	17	advisors	advisor	NOUN
fsr-3229	9	18	have	have	VERB
fsr-3229	9	19	procedures	procedure	NOUN
fsr-3229	9	20	to	to	PART
fsr-3229	9	21	solve	solve	VERB
fsr-3229	9	22	the	the	DET
fsr-3229	9	23	most	most	ADV
fsr-3229	9	24	crucial	crucial	ADJ
fsr-3229	9	25	financial	financial	ADJ
fsr-3229	9	26	*	*	PUNCT
fsr-3229	9	27	corresponding	correspond	VERB
fsr-3229	9	28	author	author	NOUN
fsr-3229	9	29	.	.	PUNCT
fsr-3229	10	1	tel	tel	PROPN
fsr-3229	10	2	.	.	PUNCT
fsr-3229	10	3	:	:	PUNCT
fsr-3229	11	1	�	�	PROPN
fsr-3229	11	2	1	1	NUM
fsr-3229	11	3	-	-	SYM
fsr-3229	11	4	785	785	NUM
fsr-3229	11	5	-	-	PUNCT
fsr-3229	11	6	670	670	NUM
fsr-3229	11	7	-	-	SYM
fsr-3229	11	8	1600	1600	NUM
fsr-3229	11	9	;	;	PUNCT
fsr-3229	11	10	fax	fax	NOUN
fsr-3229	11	11	:	:	PUNCT
fsr-3229	11	12	�	�	PROPN
fsr-3229	11	13	1	1	NUM
fsr-3229	11	14	-	-	SYM
fsr-3229	11	15	785	785	NUM
fsr-3229	11	16	-	-	PUNCT
fsr-3229	11	17	393	393	NUM
fsr-3229	11	18	-	-	PUNCT
fsr-3229	11	19	5630	5630	NUM
fsr-3229	11	20	.	.	PUNCT
fsr-3229	12	1	e	e	X
fsr-3229	12	2	-	-	NOUN
fsr-3229	12	3	mail	mail	NOUN
fsr-3229	12	4	address	address	NOUN
fsr-3229	12	5	:	:	PUNCT
fsr-3229	12	6	rob.hull@washburn.edu	rob.hull@washburn.edu	PROPN
fsr-3229	12	7	(	(	PUNCT
fsr-3229	12	8	r.m	r.m	PROPN
fsr-3229	12	9	.	.	PROPN
fsr-3229	12	10	hull	hull	PROPN
fsr-3229	12	11	)	)	PUNCT
fsr-3229	12	12	financial	financial	ADJ
fsr-3229	12	13	services	service	NOUN
fsr-3229	12	14	review	review	VERB
fsr-3229	12	15	25	25	NUM
fsr-3229	12	16	(	(	PUNCT
fsr-3229	12	17	2016	2016	NUM
fsr-3229	12	18	)	)	PUNCT
fsr-3229	13	1	373–414	373–414	NUM
fsr-3229	13	2	1057	1057	NUM
fsr-3229	13	3	-	-	SYM
fsr-3229	13	4	0810/16/$	0810/16/$	ADV
fsr-3229	13	5	–	–	PUNCT
fsr-3229	13	6	see	see	VERB
fsr-3229	13	7	front	front	ADJ
fsr-3229	13	8	matter	matter	NOUN
fsr-3229	13	9	©	©	PROPN
fsr-3229	13	10	2016	2016	NUM
fsr-3229	13	11	academy	academy	NOUN
fsr-3229	13	12	of	of	ADP
fsr-3229	13	13	financial	financial	ADJ
fsr-3229	13	14	services	service	NOUN
fsr-3229	13	15	.	.	PUNCT
fsr-3229	14	1	all	all	DET
fsr-3229	14	2	rights	right	NOUN
fsr-3229	14	3	reserved	reserve	VERB
fsr-3229	14	4	.	.	PUNCT
fsr-3229	15	1	decisions	decision	NOUN
fsr-3229	15	2	.	.	PUNCT
fsr-3229	16	1	in	in	ADP
fsr-3229	16	2	this	this	DET
fsr-3229	16	3	article	article	NOUN
fsr-3229	16	4	,	,	PUNCT
fsr-3229	16	5	we	we	PRON
fsr-3229	16	6	offer	offer	VERB
fsr-3229	16	7	a	a	DET
fsr-3229	16	8	procedure	procedure	NOUN
fsr-3229	16	9	that	that	PRON
fsr-3229	16	10	provides	provide	VERB
fsr-3229	16	11	a	a	DET
fsr-3229	16	12	definitive	definitive	ADJ
fsr-3229	16	13	solution	solution	NOUN
fsr-3229	16	14	to	to	ADP
fsr-3229	16	15	a	a	DET
fsr-3229	16	16	critical	critical	ADJ
fsr-3229	16	17	financial	financial	ADJ
fsr-3229	16	18	decision	decision	NOUN
fsr-3229	16	19	involving	involve	VERB
fsr-3229	16	20	the	the	DET
fsr-3229	16	21	allocation	allocation	NOUN
fsr-3229	16	22	of	of	ADP
fsr-3229	16	23	retirement	retirement	NOUN
fsr-3229	16	24	contributions	contribution	NOUN
fsr-3229	16	25	between	between	ADP
fsr-3229	16	26	the	the	DET
fsr-3229	16	27	two	two	NUM
fsr-3229	16	28	major	major	ADJ
fsr-3229	16	29	ira	ira	PROPN
fsr-3229	16	30	types	type	NOUN
fsr-3229	16	31	:	:	PUNCT
fsr-3229	16	32	a	a	DET
fsr-3229	16	33	deductible	deductible	ADJ
fsr-3229	16	34	ira	ira	PROPN
fsr-3229	16	35	and	and	CCONJ
fsr-3229	16	36	a	a	DET
fsr-3229	16	37	roth	roth	PROPN
fsr-3229	16	38	ira	ira	PROPN
fsr-3229	16	39	.	.	PUNCT
fsr-3229	17	1	a	a	DET
fsr-3229	17	2	deductible	deductible	ADJ
fsr-3229	17	3	ira	ira	PROPN
fsr-3229	17	4	is	be	AUX
fsr-3229	17	5	synonymous	synonymous	ADJ
fsr-3229	17	6	to	to	ADP
fsr-3229	17	7	a	a	DET
fsr-3229	17	8	traditional	traditional	ADJ
fsr-3229	17	9	ira	ira	PROPN
fsr-3229	17	10	.	.	PUNCT
fsr-3229	18	1	we	we	PRON
fsr-3229	18	2	develop	develop	VERB
fsr-3229	18	3	the	the	DET
fsr-3229	18	4	first	first	ADJ
fsr-3229	18	5	systematic	systematic	ADJ
fsr-3229	18	6	procedure	procedure	NOUN
fsr-3229	18	7	that	that	PRON
fsr-3229	18	8	renders	render	VERB
fsr-3229	18	9	a	a	DET
fsr-3229	18	10	defined	define	VERB
fsr-3229	18	11	solution	solution	NOUN
fsr-3229	18	12	to	to	ADP
fsr-3229	18	13	the	the	DET
fsr-3229	18	14	quest	quest	NOUN
fsr-3229	18	15	to	to	PART
fsr-3229	18	16	discover	discover	VERB
fsr-3229	18	17	an	an	DET
fsr-3229	18	18	investor	investor	NOUN
fsr-3229	18	19	’s	’s	PART
fsr-3229	18	20	optimal	optimal	ADJ
fsr-3229	18	21	roth	roth	PROPN
fsr-3229	18	22	ira	ira	PROPN
fsr-3229	18	23	versus	versus	ADP
fsr-3229	18	24	deductible	deductible	ADJ
fsr-3229	18	25	ira	ira	PROPN
fsr-3229	18	26	(	(	PUNCT
fsr-3229	18	27	rvd	rvd	PROPN
fsr-3229	18	28	)	)	PUNCT
fsr-3229	18	29	allocation	allocation	NOUN
fsr-3229	18	30	.	.	PUNCT
fsr-3229	19	1	we	we	PRON
fsr-3229	19	2	present	present	VERB
fsr-3229	19	3	new	new	ADJ
fsr-3229	19	4	formulas	formula	NOUN
fsr-3229	19	5	and	and	CCONJ
fsr-3229	19	6	algorithms	algorithm	NOUN
fsr-3229	19	7	applicable	applicable	ADJ
fsr-3229	19	8	to	to	ADP
fsr-3229	19	9	income	income	NOUN
fsr-3229	19	10	levels	level	NOUN
fsr-3229	19	11	for	for	ADP
fsr-3229	19	12	all	all	DET
fsr-3229	19	13	marginal	marginal	ADJ
fsr-3229	19	14	tax	tax	NOUN
fsr-3229	19	15	rates	rate	NOUN
fsr-3229	19	16	.	.	PUNCT
fsr-3229	20	1	to	to	PART
fsr-3229	20	2	illustrate	illustrate	VERB
fsr-3229	20	3	this	this	DET
fsr-3229	20	4	applicability	applicability	NOUN
fsr-3229	20	5	,	,	PUNCT
fsr-3229	20	6	we	we	PRON
fsr-3229	20	7	perform	perform	VERB
fsr-3229	20	8	a	a	DET
fsr-3229	20	9	detailed	detailed	ADJ
fsr-3229	20	10	rvd	rvd	NOUN
fsr-3229	20	11	illustration	illustration	NOUN
fsr-3229	20	12	for	for	ADP
fsr-3229	20	13	a	a	DET
fsr-3229	20	14	couple	couple	NOUN
fsr-3229	20	15	with	with	ADP
fsr-3229	20	16	an	an	DET
fsr-3229	20	17	adjusted	adjust	VERB
fsr-3229	20	18	gross	gross	ADJ
fsr-3229	20	19	income	income	NOUN
fsr-3229	20	20	(	(	PUNCT
fsr-3229	20	21	agi	agi	NOUN
fsr-3229	20	22	)	)	PUNCT
fsr-3229	20	23	of	of	ADP
fsr-3229	20	24	$	$	SYM
fsr-3229	20	25	110,000	110,000	NUM
fsr-3229	20	26	growing	grow	VERB
fsr-3229	20	27	at	at	ADP
fsr-3229	20	28	3	3	NUM
fsr-3229	20	29	%	%	NOUN
fsr-3229	20	30	until	until	ADP
fsr-3229	20	31	retirement	retirement	NOUN
fsr-3229	20	32	.	.	PUNCT
fsr-3229	21	1	the	the	DET
fsr-3229	21	2	outcome	outcome	NOUN
fsr-3229	21	3	of	of	ADP
fsr-3229	21	4	our	our	PRON
fsr-3229	21	5	illustration	illustration	NOUN
fsr-3229	21	6	is	be	AUX
fsr-3229	21	7	an	an	DET
fsr-3229	21	8	optimal	optimal	ADJ
fsr-3229	21	9	range	range	NOUN
fsr-3229	21	10	of	of	ADP
fsr-3229	21	11	percentages	percentage	NOUN
fsr-3229	21	12	that	that	PRON
fsr-3229	21	13	should	should	AUX
fsr-3229	21	14	be	be	AUX
fsr-3229	21	15	allocated	allocate	VERB
fsr-3229	21	16	between	between	ADP
fsr-3229	21	17	a	a	DET
fsr-3229	21	18	deductible	deductible	ADJ
fsr-3229	21	19	ira	ira	PROPN
fsr-3229	21	20	and	and	CCONJ
fsr-3229	21	21	a	a	DET
fsr-3229	21	22	roth	roth	PROPN
fsr-3229	21	23	ira	ira	PROPN
fsr-3229	21	24	.	.	PUNCT
fsr-3229	22	1	by	by	ADP
fsr-3229	22	2	knowing	know	VERB
fsr-3229	22	3	this	this	DET
fsr-3229	22	4	range	range	NOUN
fsr-3229	22	5	,	,	PUNCT
fsr-3229	22	6	we	we	PRON
fsr-3229	22	7	demonstrate	demonstrate	VERB
fsr-3229	22	8	that	that	SCONJ
fsr-3229	22	9	our	our	PRON
fsr-3229	22	10	couple	couple	NOUN
fsr-3229	22	11	can	can	AUX
fsr-3229	22	12	achieve	achieve	VERB
fsr-3229	22	13	a	a	DET
fsr-3229	22	14	maximum	maximum	ADJ
fsr-3229	22	15	marginal	marginal	ADJ
fsr-3229	22	16	gain	gain	NOUN
fsr-3229	22	17	of	of	ADP
fsr-3229	22	18	$	$	SYM
fsr-3229	22	19	28,496	28,496	NUM
fsr-3229	22	20	a	a	DET
fsr-3229	22	21	year	year	NOUN
fsr-3229	22	22	during	during	ADP
fsr-3229	22	23	a	a	DET
fsr-3229	22	24	20	20	NUM
fsr-3229	22	25	-	-	PUNCT
fsr-3229	22	26	year	year	NOUN
fsr-3229	22	27	retirement	retirement	NOUN
fsr-3229	22	28	period	period	NOUN
fsr-3229	22	29	.	.	PUNCT
fsr-3229	23	1	in	in	ADP
fsr-3229	23	2	today	today	NOUN
fsr-3229	23	3	’s	’s	PART
fsr-3229	23	4	dollars	dollar	NOUN
fsr-3229	23	5	,	,	PUNCT
fsr-3229	23	6	the	the	DET
fsr-3229	23	7	total	total	ADJ
fsr-3229	23	8	lifetime	lifetime	NOUN
fsr-3229	23	9	gain	gain	NOUN
fsr-3229	23	10	in	in	ADP
fsr-3229	23	11	retirement	retirement	NOUN
fsr-3229	23	12	wealth	wealth	NOUN
fsr-3229	23	13	is	be	AUX
fsr-3229	23	14	around	around	ADP
fsr-3229	23	15	$	$	SYM
fsr-3229	23	16	180,000	180,000	NUM
fsr-3229	23	17	.	.	PUNCT
fsr-3229	24	1	however	however	ADV
fsr-3229	24	2	,	,	PUNCT
fsr-3229	24	3	there	there	PRON
fsr-3229	24	4	are	be	VERB
fsr-3229	24	5	variables	variable	NOUN
fsr-3229	24	6	where	where	SCONJ
fsr-3229	24	7	modifications	modification	NOUN
fsr-3229	24	8	in	in	ADP
fsr-3229	24	9	their	their	PRON
fsr-3229	24	10	values	value	NOUN
fsr-3229	24	11	can	can	AUX
fsr-3229	24	12	cause	cause	VERB
fsr-3229	24	13	the	the	DET
fsr-3229	24	14	maximum	maximum	ADJ
fsr-3229	24	15	gain	gain	NOUN
fsr-3229	24	16	to	to	PART
fsr-3229	24	17	change	change	VERB
fsr-3229	24	18	while	while	SCONJ
fsr-3229	24	19	also	also	ADV
fsr-3229	24	20	shifting	shift	VERB
fsr-3229	24	21	the	the	DET
fsr-3229	24	22	optimal	optimal	ADJ
fsr-3229	24	23	percentage	percentage	NOUN
fsr-3229	24	24	allocated	allocate	VERB
fsr-3229	24	25	between	between	ADP
fsr-3229	24	26	a	a	DET
fsr-3229	24	27	deductible	deductible	ADJ
fsr-3229	24	28	ira	ira	PROPN
fsr-3229	24	29	and	and	CCONJ
fsr-3229	24	30	a	a	DET
fsr-3229	24	31	roth	roth	PROPN
fsr-3229	24	32	ira	ira	PROPN
fsr-3229	24	33	.	.	PUNCT
fsr-3229	25	1	for	for	ADP
fsr-3229	25	2	example	example	NOUN
fsr-3229	25	3	,	,	PUNCT
fsr-3229	25	4	we	we	PRON
fsr-3229	25	5	show	show	VERB
fsr-3229	25	6	that	that	SCONJ
fsr-3229	25	7	greater	great	ADJ
fsr-3229	25	8	employer	employer	NOUN
fsr-3229	25	9	matching	matching	NOUN
fsr-3229	25	10	funds	fund	NOUN
fsr-3229	25	11	will	will	AUX
fsr-3229	25	12	decrease	decrease	VERB
fsr-3229	25	13	the	the	DET
fsr-3229	25	14	gain	gain	NOUN
fsr-3229	25	15	and	and	CCONJ
fsr-3229	25	16	increase	increase	VERB
fsr-3229	25	17	the	the	DET
fsr-3229	25	18	optimal	optimal	ADJ
fsr-3229	25	19	percentage	percentage	NOUN
fsr-3229	25	20	allocated	allocate	VERB
fsr-3229	25	21	to	to	ADP
fsr-3229	25	22	a	a	DET
fsr-3229	25	23	roth	roth	PROPN
fsr-3229	25	24	ira	ira	PROPN
fsr-3229	25	25	.	.	PUNCT
fsr-3229	26	1	we	we	PRON
fsr-3229	26	2	also	also	ADV
fsr-3229	26	3	provide	provide	VERB
fsr-3229	26	4	results	result	NOUN
fsr-3229	26	5	from	from	ADP
fsr-3229	26	6	scenario	scenario	NOUN
fsr-3229	26	7	analysis	analysis	NOUN
fsr-3229	26	8	illustrating	illustrate	VERB
fsr-3229	26	9	how	how	SCONJ
fsr-3229	26	10	the	the	DET
fsr-3229	26	11	optimal	optimal	ADJ
fsr-3229	26	12	rvd	rvd	NOUN
fsr-3229	26	13	allocation	allocation	NOUN
fsr-3229	26	14	changes	change	NOUN
fsr-3229	26	15	when	when	SCONJ
fsr-3229	26	16	modification	modification	NOUN
fsr-3229	26	17	are	be	AUX
fsr-3229	26	18	made	make	VERB
fsr-3229	26	19	to	to	PART
fsr-3229	26	20	agi	agi	VERB
fsr-3229	26	21	,	,	PUNCT
fsr-3229	26	22	nominal	nominal	ADJ
fsr-3229	26	23	rate	rate	NOUN
fsr-3229	26	24	of	of	ADP
fsr-3229	26	25	stock	stock	NOUN
fsr-3229	26	26	return	return	NOUN
fsr-3229	26	27	,	,	PUNCT
fsr-3229	26	28	and	and	CCONJ
fsr-3229	26	29	number	number	NOUN
fsr-3229	26	30	of	of	ADP
fsr-3229	26	31	withdrawal	withdrawal	NOUN
fsr-3229	26	32	years	year	NOUN
fsr-3229	26	33	.	.	PUNCT
fsr-3229	27	1	our	our	PRON
fsr-3229	27	2	results	result	NOUN
fsr-3229	27	3	are	be	AUX
fsr-3229	27	4	consistent	consistent	ADJ
fsr-3229	27	5	with	with	ADP
fsr-3229	27	6	the	the	DET
fsr-3229	27	7	research	research	NOUN
fsr-3229	27	8	(	(	PUNCT
fsr-3229	27	9	horan	horan	PROPN
fsr-3229	27	10	and	and	CCONJ
fsr-3229	27	11	zaman	zaman	PROPN
fsr-3229	27	12	,	,	PUNCT
fsr-3229	27	13	2009	2009	NUM
fsr-3229	27	14	;	;	PUNCT
fsr-3229	27	15	shynkevich	shynkevich	PROPN
fsr-3229	27	16	,	,	PUNCT
fsr-3229	27	17	2013	2013	NUM
fsr-3229	27	18	)	)	PUNCT
fsr-3229	27	19	that	that	PRON
fsr-3229	27	20	suggests	suggest	VERB
fsr-3229	27	21	investors	investor	NOUN
fsr-3229	27	22	should	should	AUX
fsr-3229	27	23	contribute	contribute	VERB
fsr-3229	27	24	more	more	ADJ
fsr-3229	27	25	to	to	ADP
fsr-3229	27	26	a	a	DET
fsr-3229	27	27	roth	roth	NOUN
fsr-3229	27	28	ira	ira	PROPN
fsr-3229	27	29	when	when	SCONJ
fsr-3229	27	30	larger	large	ADJ
fsr-3229	27	31	retirement	retirement	NOUN
fsr-3229	27	32	withdrawals	withdrawal	NOUN
fsr-3229	27	33	are	be	AUX
fsr-3229	27	34	expected	expect	VERB
fsr-3229	27	35	.	.	PUNCT
fsr-3229	28	1	in	in	ADP
fsr-3229	28	2	particular	particular	ADJ
fsr-3229	28	3	,	,	PUNCT
fsr-3229	28	4	our	our	PRON
fsr-3229	28	5	scenario	scenario	NOUN
fsr-3229	28	6	tests	test	NOUN
fsr-3229	28	7	illustrate	illustrate	VERB
fsr-3229	28	8	that	that	SCONJ
fsr-3229	28	9	more	more	ADJ
fsr-3229	28	10	should	should	AUX
fsr-3229	28	11	be	be	AUX
fsr-3229	28	12	put	put	VERB
fsr-3229	28	13	in	in	ADP
fsr-3229	28	14	a	a	DET
fsr-3229	28	15	roth	roth	NOUN
fsr-3229	28	16	ira	ira	PROPN
fsr-3229	28	17	for	for	ADP
fsr-3229	28	18	situations	situation	NOUN
fsr-3229	28	19	where	where	SCONJ
fsr-3229	28	20	investors	investor	NOUN
fsr-3229	28	21	have	have	VERB
fsr-3229	28	22	greater	great	ADJ
fsr-3229	28	23	matching	matching	NOUN
fsr-3229	28	24	funds	fund	NOUN
fsr-3229	28	25	,	,	PUNCT
fsr-3229	28	26	more	more	ADV
fsr-3229	28	27	aggressive	aggressive	ADJ
fsr-3229	28	28	investment	investment	NOUN
fsr-3229	28	29	strategies	strategy	NOUN
fsr-3229	28	30	leading	lead	VERB
fsr-3229	28	31	to	to	ADP
fsr-3229	28	32	greater	great	ADJ
fsr-3229	28	33	returns	return	NOUN
fsr-3229	28	34	,	,	PUNCT
fsr-3229	28	35	and	and	CCONJ
fsr-3229	28	36	shorter	short	ADJ
fsr-3229	28	37	retirement	retirement	NOUN
fsr-3229	28	38	periods	period	NOUN
fsr-3229	28	39	.	.	PUNCT
fsr-3229	29	1	we	we	PRON
fsr-3229	29	2	can	can	AUX
fsr-3229	29	3	not	not	PART
fsr-3229	29	4	find	find	VERB
fsr-3229	29	5	evidence	evidence	NOUN
fsr-3229	29	6	that	that	SCONJ
fsr-3229	29	7	greater	great	ADJ
fsr-3229	29	8	increases	increase	NOUN
fsr-3229	29	9	in	in	ADP
fsr-3229	29	10	agi	agi	NOUN
fsr-3229	29	11	during	during	ADP
fsr-3229	29	12	one	one	NUM
fsr-3229	29	13	’s	’s	PART
fsr-3229	29	14	contribution	contribution	NOUN
fsr-3229	29	15	years	year	NOUN
fsr-3229	29	16	necessarily	necessarily	ADV
fsr-3229	29	17	indicate	indicate	VERB
fsr-3229	29	18	that	that	SCONJ
fsr-3229	29	19	more	more	ADJ
fsr-3229	29	20	should	should	AUX
fsr-3229	29	21	always	always	ADV
fsr-3229	29	22	be	be	AUX
fsr-3229	29	23	put	put	VERB
fsr-3229	29	24	in	in	ADP
fsr-3229	29	25	a	a	DET
fsr-3229	29	26	roth	roth	PROPN
fsr-3229	29	27	ira	ira	PROPN
fsr-3229	29	28	.	.	PROPN
fsr-3229	30	1	applied	apply	VERB
fsr-3229	30	2	mathematical	mathematical	ADJ
fsr-3229	30	3	models	model	NOUN
fsr-3229	30	4	to	to	PART
fsr-3229	30	5	cover	cover	VERB
fsr-3229	30	6	optimal	optimal	ADJ
fsr-3229	30	7	retirement	retirement	NOUN
fsr-3229	30	8	behavior	behavior	NOUN
fsr-3229	30	9	(	(	PUNCT
fsr-3229	30	10	ragsdale	ragsdale	PROPN
fsr-3229	30	11	,	,	PUNCT
fsr-3229	30	12	seila	seila	NOUN
fsr-3229	30	13	,	,	PUNCT
fsr-3229	30	14	and	and	CCONJ
fsr-3229	30	15	little	little	ADJ
fsr-3229	30	16	,	,	PUNCT
fsr-3229	30	17	1994	1994	NUM
fsr-3229	30	18	;	;	PUNCT
fsr-3229	30	19	welch	welch	PROPN
fsr-3229	30	20	,	,	PUNCT
fsr-3229	30	21	2008	2008	NUM
fsr-3229	30	22	)	)	PUNCT
fsr-3229	30	23	discuss	discuss	VERB
fsr-3229	30	24	salient	salient	NOUN
fsr-3229	30	25	points	point	NOUN
fsr-3229	30	26	involved	involve	VERB
fsr-3229	30	27	in	in	ADP
fsr-3229	30	28	our	our	PRON
fsr-3229	30	29	article	article	NOUN
fsr-3229	30	30	’s	’s	PART
fsr-3229	30	31	rvd	rvd	PROPN
fsr-3229	30	32	procedure	procedure	NOUN
fsr-3229	30	33	.	.	PUNCT
fsr-3229	31	1	they	they	PRON
fsr-3229	31	2	also	also	ADV
fsr-3229	31	3	examine	examine	VERB
fsr-3229	31	4	concerns	concern	NOUN
fsr-3229	31	5	beyond	beyond	ADP
fsr-3229	31	6	our	our	PRON
fsr-3229	31	7	rvd	rvd	ADJ
fsr-3229	31	8	emphasis	emphasis	NOUN
fsr-3229	31	9	such	such	ADJ
fsr-3229	31	10	as	as	ADP
fsr-3229	31	11	that	that	PRON
fsr-3229	31	12	by	by	ADP
fsr-3229	31	13	welch	welch	PROPN
fsr-3229	31	14	(	(	PUNCT
fsr-3229	31	15	2015	2015	NUM
fsr-3229	31	16	)	)	PUNCT
fsr-3229	31	17	.	.	PUNCT
fsr-3229	32	1	welch	welch	PROPN
fsr-3229	32	2	states	state	VERB
fsr-3229	32	3	that	that	SCONJ
fsr-3229	32	4	comparing	compare	VERB
fsr-3229	32	5	the	the	DET
fsr-3229	32	6	optimal	optimal	ADJ
fsr-3229	32	7	retirement	retirement	NOUN
fsr-3229	32	8	planner	planner	NOUN
fsr-3229	32	9	(	(	PUNCT
fsr-3229	32	10	orp	orp	PROPN
fsr-3229	32	11	)	)	PUNCT
fsr-3229	32	12	model	model	NOUN
fsr-3229	32	13	to	to	ADP
fsr-3229	32	14	other	other	ADJ
fsr-3229	32	15	models	model	NOUN
fsr-3229	32	16	that	that	PRON
fsr-3229	32	17	do	do	AUX
fsr-3229	32	18	not	not	PART
fsr-3229	32	19	include	include	VERB
fsr-3229	32	20	progressive	progressive	ADJ
fsr-3229	32	21	income	income	NOUN
fsr-3229	32	22	taxes	taxis	NOUN
fsr-3229	32	23	is	be	AUX
fsr-3229	32	24	impractical	impractical	ADJ
fsr-3229	32	25	.	.	PUNCT
fsr-3229	33	1	because	because	SCONJ
fsr-3229	33	2	of	of	ADP
fsr-3229	33	3	our	our	PRON
fsr-3229	33	4	focus	focus	NOUN
fsr-3229	33	5	on	on	ADP
fsr-3229	33	6	the	the	DET
fsr-3229	33	7	critical	critical	ADJ
fsr-3229	33	8	rvd	rvd	NOUN
fsr-3229	33	9	decision	decision	NOUN
fsr-3229	33	10	,	,	PUNCT
fsr-3229	33	11	our	our	PRON
fsr-3229	33	12	procedure	procedure	NOUN
fsr-3229	33	13	is	be	AUX
fsr-3229	33	14	more	more	ADV
fsr-3229	33	15	simplified	simplified	ADJ
fsr-3229	33	16	.	.	PUNCT
fsr-3229	34	1	for	for	ADP
fsr-3229	34	2	example	example	NOUN
fsr-3229	34	3	,	,	PUNCT
fsr-3229	34	4	the	the	DET
fsr-3229	34	5	orp	orp	PROPN
fsr-3229	34	6	model	model	NOUN
fsr-3229	34	7	can	can	AUX
fsr-3229	34	8	require	require	VERB
fsr-3229	34	9	dozens	dozen	NOUN
fsr-3229	34	10	of	of	ADP
fsr-3229	34	11	inputs	input	NOUN
fsr-3229	34	12	,	,	PUNCT
fsr-3229	34	13	while	while	SCONJ
fsr-3229	34	14	our	our	PRON
fsr-3229	34	15	procedure	procedure	NOUN
fsr-3229	34	16	requires	require	VERB
fsr-3229	34	17	only	only	ADV
fsr-3229	34	18	10	10	NUM
fsr-3229	34	19	values	value	NOUN
fsr-3229	34	20	to	to	PART
fsr-3229	34	21	be	be	AUX
fsr-3229	34	22	inputted	inputte	VERB
fsr-3229	34	23	by	by	ADP
fsr-3229	34	24	the	the	DET
fsr-3229	34	25	user	user	NOUN
fsr-3229	34	26	.	.	PUNCT
fsr-3229	35	1	we	we	PRON
fsr-3229	35	2	keep	keep	VERB
fsr-3229	35	3	our	our	PRON
fsr-3229	35	4	inputs	input	NOUN
fsr-3229	35	5	down	down	ADP
fsr-3229	35	6	by	by	ADP
fsr-3229	35	7	supplying	supply	VERB
fsr-3229	35	8	values	value	NOUN
fsr-3229	35	9	for	for	ADP
fsr-3229	35	10	eight	eight	NUM
fsr-3229	35	11	other	other	ADJ
fsr-3229	35	12	variables	variable	NOUN
fsr-3229	35	13	(	(	PUNCT
fsr-3229	35	14	such	such	ADJ
fsr-3229	35	15	as	as	ADP
fsr-3229	35	16	the	the	DET
fsr-3229	35	17	expected	expect	VERB
fsr-3229	35	18	inflation	inflation	NOUN
fsr-3229	35	19	rate	rate	NOUN
fsr-3229	35	20	)	)	PUNCT
fsr-3229	35	21	although	although	SCONJ
fsr-3229	35	22	individual	individual	ADJ
fsr-3229	35	23	advisors	advisor	NOUN
fsr-3229	35	24	can	can	AUX
fsr-3229	35	25	modify	modify	VERB
fsr-3229	35	26	our	our	PRON
fsr-3229	35	27	supplied	supply	VERB
fsr-3229	35	28	values	value	NOUN
fsr-3229	35	29	.	.	PUNCT
fsr-3229	36	1	our	our	PRON
fsr-3229	36	2	focus	focus	NOUN
fsr-3229	36	3	on	on	ADP
fsr-3229	36	4	the	the	DET
fsr-3229	36	5	rvd	rvd	PROPN
fsr-3229	36	6	allocation	allocation	NOUN
fsr-3229	36	7	choice	choice	NOUN
fsr-3229	36	8	is	be	AUX
fsr-3229	36	9	justified	justify	VERB
fsr-3229	36	10	because	because	SCONJ
fsr-3229	36	11	of	of	ADP
fsr-3229	36	12	its	its	PRON
fsr-3229	36	13	central	central	ADJ
fsr-3229	36	14	importance	importance	NOUN
fsr-3229	36	15	in	in	ADP
fsr-3229	36	16	retirement	retirement	NOUN
fsr-3229	36	17	planning	planning	NOUN
fsr-3229	36	18	as	as	SCONJ
fsr-3229	36	19	the	the	DET
fsr-3229	36	20	roth	roth	PROPN
fsr-3229	36	21	ira	ira	PROPN
fsr-3229	36	22	and	and	CCONJ
fsr-3229	36	23	deductible	deductible	ADJ
fsr-3229	36	24	ira	ira	PROPN
fsr-3229	36	25	are	be	AUX
fsr-3229	36	26	the	the	DET
fsr-3229	36	27	two	two	NUM
fsr-3229	36	28	best	good	ADJ
fsr-3229	36	29	choices	choice	NOUN
fsr-3229	36	30	for	for	ADP
fsr-3229	36	31	retirement	retirement	NOUN
fsr-3229	36	32	investment	investment	NOUN
fsr-3229	36	33	in	in	ADP
fsr-3229	36	34	that	that	SCONJ
fsr-3229	36	35	they	they	PRON
fsr-3229	36	36	offer	offer	VERB
fsr-3229	36	37	huge	huge	ADJ
fsr-3229	36	38	tax	tax	NOUN
fsr-3229	36	39	advantages	advantage	NOUN
fsr-3229	36	40	compared	compare	VERB
fsr-3229	36	41	with	with	ADP
fsr-3229	36	42	other	other	ADJ
fsr-3229	36	43	alternatives	alternative	NOUN
fsr-3229	36	44	.	.	PUNCT
fsr-3229	37	1	thus	thus	ADV
fsr-3229	37	2	,	,	PUNCT
fsr-3229	37	3	the	the	DET
fsr-3229	37	4	main	main	ADJ
fsr-3229	37	5	task	task	NOUN
fsr-3229	37	6	for	for	ADP
fsr-3229	37	7	retirement	retirement	NOUN
fsr-3229	37	8	planning	planning	NOUN
fsr-3229	37	9	is	be	AUX
fsr-3229	37	10	deciding	decide	VERB
fsr-3229	37	11	what	what	PRON
fsr-3229	37	12	percentages	percentage	NOUN
fsr-3229	37	13	of	of	ADP
fsr-3229	37	14	one	one	NUM
fsr-3229	37	15	’s	’s	PART
fsr-3229	37	16	retirement	retirement	NOUN
fsr-3229	37	17	funds	fund	NOUN
fsr-3229	37	18	should	should	AUX
fsr-3229	37	19	be	be	AUX
fsr-3229	37	20	allocated	allocate	VERB
fsr-3229	37	21	to	to	ADP
fsr-3229	37	22	these	these	DET
fsr-3229	37	23	two	two	NUM
fsr-3229	37	24	ira	ira	PROPN
fsr-3229	37	25	types	type	NOUN
fsr-3229	37	26	.	.	PUNCT
fsr-3229	38	1	in	in	ADP
fsr-3229	38	2	attempting	attempt	VERB
fsr-3229	38	3	this	this	DET
fsr-3229	38	4	task	task	NOUN
fsr-3229	38	5	,	,	PUNCT
fsr-3229	38	6	we	we	PRON
fsr-3229	38	7	extend	extend	VERB
fsr-3229	38	8	the	the	DET
fsr-3229	38	9	rvd	rvd	PROPN
fsr-3229	38	10	research	research	NOUN
fsr-3229	38	11	in	in	ADP
fsr-3229	38	12	a	a	DET
fsr-3229	38	13	pioneering	pioneer	VERB
fsr-3229	38	14	fashion	fashion	NOUN
fsr-3229	38	15	by	by	ADP
fsr-3229	38	16	giving	give	VERB
fsr-3229	38	17	a	a	DET
fsr-3229	38	18	new	new	ADJ
fsr-3229	38	19	procedure	procedure	NOUN
fsr-3229	38	20	that	that	PRON
fsr-3229	38	21	precisely	precisely	ADV
fsr-3229	38	22	determines	determine	VERB
fsr-3229	38	23	the	the	DET
fsr-3229	38	24	optimal	optimal	ADJ
fsr-3229	38	25	rvd	rvd	PROPN
fsr-3229	38	26	allocation	allocation	NOUN
fsr-3229	38	27	through	through	ADP
fsr-3229	38	28	innovative	innovative	ADJ
fsr-3229	38	29	algorithms	algorithm	NOUN
fsr-3229	38	30	and	and	CCONJ
fsr-3229	38	31	new	new	ADJ
fsr-3229	38	32	formulas	formula	NOUN
fsr-3229	38	33	that	that	PRON
fsr-3229	38	34	include	include	VERB
fsr-3229	38	35	the	the	DET
fsr-3229	38	36	marginal	marginal	ADJ
fsr-3229	38	37	cost	cost	NOUN
fsr-3229	38	38	-	-	PUNCT
fsr-3229	38	39	benefit	benefit	NOUN
fsr-3229	38	40	notion	notion	NOUN
fsr-3229	38	41	.	.	PUNCT
fsr-3229	39	1	in	in	ADP
fsr-3229	39	2	addition	addition	NOUN
fsr-3229	39	3	,	,	PUNCT
fsr-3229	39	4	our	our	PRON
fsr-3229	39	5	procedure	procedure	NOUN
fsr-3229	39	6	incorporates	incorporate	VERB
fsr-3229	39	7	future	future	ADJ
fsr-3229	39	8	tax	tax	NOUN
fsr-3229	39	9	tables	table	NOUN
fsr-3229	39	10	that	that	PRON
fsr-3229	39	11	determine	determine	VERB
fsr-3229	39	12	contribution	contribution	NOUN
fsr-3229	39	13	and	and	CCONJ
fsr-3229	39	14	withdrawal	withdrawal	NOUN
fsr-3229	39	15	tax	tax	NOUN
fsr-3229	39	16	rates	rate	NOUN
fsr-3229	39	17	as	as	ADV
fsr-3229	39	18	well	well	ADV
fsr-3229	39	19	as	as	ADP
fsr-3229	39	20	future	future	ADJ
fsr-3229	39	21	and	and	CCONJ
fsr-3229	39	22	present	present	ADJ
fsr-3229	39	23	374	374	NUM
fsr-3229	39	24	r.m	r.m	PROPN
fsr-3229	39	25	.	.	PROPN
fsr-3229	39	26	hull	hull	PROPN
fsr-3229	39	27	,	,	PUNCT
fsr-3229	39	28	j.b	j.b	PROPN
fsr-3229	39	29	.	.	PROPN
fsr-3229	39	30	hull	hull	NOUN
fsr-3229	39	31	/	/	SYM
fsr-3229	39	32	financial	financial	ADJ
fsr-3229	39	33	services	service	NOUN
fsr-3229	39	34	review	review	VERB
fsr-3229	39	35	25	25	NUM
fsr-3229	39	36	(	(	PUNCT
fsr-3229	39	37	2016	2016	NUM
fsr-3229	39	38	)	)	PUNCT
fsr-3229	39	39	373–414	373–414	NUM
fsr-3229	39	40	value	value	NOUN
fsr-3229	39	41	equations	equation	NOUN
fsr-3229	39	42	that	that	PRON
fsr-3229	39	43	generate	generate	VERB
fsr-3229	39	44	the	the	DET
fsr-3229	39	45	required	require	VERB
fsr-3229	39	46	future	future	ADJ
fsr-3229	39	47	value	value	NOUN
fsr-3229	39	48	lump	lump	NOUN
fsr-3229	39	49	sums	sum	NOUN
fsr-3229	39	50	and	and	CCONJ
fsr-3229	39	51	annuity	annuity	NOUN
fsr-3229	39	52	withdrawal	withdrawal	NOUN
fsr-3229	39	53	cash	cash	NOUN
fsr-3229	39	54	flows	flow	NOUN
fsr-3229	39	55	based	base	VERB
fsr-3229	39	56	on	on	ADP
fsr-3229	39	57	expected	expect	VERB
fsr-3229	39	58	rates	rate	NOUN
fsr-3229	39	59	of	of	ADP
fsr-3229	39	60	return	return	NOUN
fsr-3229	39	61	and	and	CCONJ
fsr-3229	39	62	cost	cost	NOUN
fsr-3229	39	63	of	of	ADP
fsr-3229	39	64	living	living	NOUN
fsr-3229	39	65	increases	increase	NOUN
fsr-3229	39	66	.	.	PUNCT
fsr-3229	40	1	for	for	ADP
fsr-3229	40	2	simplicity	simplicity	NOUN
fsr-3229	40	3	,	,	PUNCT
fsr-3229	40	4	our	our	PRON
fsr-3229	40	5	withdrawals	withdrawal	NOUN
fsr-3229	40	6	are	be	AUX
fsr-3229	40	7	annuities	annuity	NOUN
fsr-3229	40	8	.	.	PUNCT
fsr-3229	41	1	suarez	suarez	PROPN
fsr-3229	41	2	,	,	PUNCT
fsr-3229	41	3	suarez	suarez	PROPN
fsr-3229	41	4	,	,	PUNCT
fsr-3229	41	5	and	and	CCONJ
fsr-3229	41	6	walz	walz	PROPN
fsr-3229	41	7	(	(	PUNCT
fsr-3229	41	8	2015	2015	NUM
fsr-3229	41	9	)	)	PUNCT
fsr-3229	41	10	develop	develop	VERB
fsr-3229	41	11	withdrawal	withdrawal	NOUN
fsr-3229	41	12	strategies	strategy	NOUN
fsr-3229	41	13	for	for	ADP
fsr-3229	41	14	retirement	retirement	NOUN
fsr-3229	41	15	portfolios	portfolio	NOUN
fsr-3229	41	16	.	.	PUNCT
fsr-3229	42	1	the	the	DET
fsr-3229	42	2	use	use	NOUN
fsr-3229	42	3	of	of	ADP
fsr-3229	42	4	such	such	ADJ
fsr-3229	42	5	strategies	strategy	NOUN
fsr-3229	42	6	could	could	AUX
fsr-3229	42	7	be	be	AUX
fsr-3229	42	8	used	use	VERB
fsr-3229	42	9	as	as	ADP
fsr-3229	42	10	a	a	DET
fsr-3229	42	11	substitute	substitute	NOUN
fsr-3229	42	12	to	to	ADP
fsr-3229	42	13	our	our	PRON
fsr-3229	42	14	annuity	annuity	NOUN
fsr-3229	42	15	withdrawal	withdrawal	NOUN
fsr-3229	42	16	choice	choice	NOUN
fsr-3229	42	17	to	to	PART
fsr-3229	42	18	enable	enable	VERB
fsr-3229	42	19	greater	great	ADJ
fsr-3229	42	20	maximum	maximum	ADJ
fsr-3229	42	21	gains	gain	NOUN
fsr-3229	42	22	.	.	PUNCT
fsr-3229	43	1	two	two	NUM
fsr-3229	43	2	consideration	consideration	NOUN
fsr-3229	43	3	make	make	VERB
fsr-3229	43	4	our	our	PRON
fsr-3229	43	5	rvd	rvd	ADJ
fsr-3229	43	6	procedure	procedure	NOUN
fsr-3229	43	7	workable	workable	ADJ
fsr-3229	43	8	in	in	ADP
fsr-3229	43	9	achieving	achieve	VERB
fsr-3229	43	10	optimal	optimal	ADJ
fsr-3229	43	11	lifetime	lifetime	NOUN
fsr-3229	43	12	income	income	NOUN
fsr-3229	43	13	allocation	allocation	NOUN
fsr-3229	43	14	.	.	PUNCT
fsr-3229	44	1	first	first	ADV
fsr-3229	44	2	,	,	PUNCT
fsr-3229	44	3	we	we	PRON
fsr-3229	44	4	can	can	AUX
fsr-3229	44	5	update	update	VERB
fsr-3229	44	6	inputted	inputted	ADJ
fsr-3229	44	7	values	value	NOUN
fsr-3229	44	8	periodically	periodically	ADV
fsr-3229	44	9	to	to	PART
fsr-3229	44	10	ensure	ensure	VERB
fsr-3229	44	11	the	the	DET
fsr-3229	44	12	investor	investor	NOUN
fsr-3229	44	13	is	be	AUX
fsr-3229	44	14	allocating	allocate	VERB
fsr-3229	44	15	their	their	PRON
fsr-3229	44	16	ira	ira	PROPN
fsr-3229	44	17	contributions	contribution	NOUN
fsr-3229	44	18	correctly	correctly	ADV
fsr-3229	44	19	.	.	PUNCT
fsr-3229	45	1	second	second	ADJ
fsr-3229	45	2	,	,	PUNCT
fsr-3229	45	3	we	we	PRON
fsr-3229	45	4	generate	generate	VERB
fsr-3229	45	5	an	an	DET
fsr-3229	45	6	optimal	optimal	ADJ
fsr-3229	45	7	rvd	rvd	NOUN
fsr-3229	45	8	allocation	allocation	NOUN
fsr-3229	45	9	outcome	outcome	NOUN
fsr-3229	45	10	that	that	PRON
fsr-3229	45	11	covers	cover	VERB
fsr-3229	45	12	a	a	DET
fsr-3229	45	13	flat	flat	ADJ
fsr-3229	45	14	range	range	NOUN
fsr-3229	45	15	of	of	ADP
fsr-3229	45	16	optimal	optimal	ADJ
fsr-3229	45	17	percentages	percentage	NOUN
fsr-3229	45	18	determined	determine	VERB
fsr-3229	45	19	by	by	ADP
fsr-3229	45	20	one	one	NUM
fsr-3229	45	21	’s	’s	PART
fsr-3229	45	22	contribution	contribution	NOUN
fsr-3229	45	23	tax	tax	NOUN
fsr-3229	45	24	rate	rate	NOUN
fsr-3229	45	25	(	(	PUNCT
fsr-3229	45	26	tc	tc	NOUN
fsr-3229	45	27	)	)	PUNCT
fsr-3229	45	28	and	and	CCONJ
fsr-3229	45	29	withdrawal	withdrawal	NOUN
fsr-3229	45	30	tax	tax	NOUN
fsr-3229	45	31	rate	rate	NOUN
fsr-3229	45	32	(	(	PUNCT
fsr-3229	45	33	tw	tw	NOUN
fsr-3229	45	34	)	)	PUNCT
fsr-3229	45	35	.	.	PUNCT
fsr-3229	46	1	the	the	DET
fsr-3229	46	2	flat	flat	ADJ
fsr-3229	46	3	range	range	NOUN
fsr-3229	46	4	that	that	PRON
fsr-3229	46	5	occurs	occur	VERB
fsr-3229	46	6	around	around	ADP
fsr-3229	46	7	one	one	NUM
fsr-3229	46	8	’s	’s	PART
fsr-3229	46	9	optimal	optimal	ADJ
fsr-3229	46	10	rvd	rvd	PROPN
fsr-3229	46	11	allocation	allocation	NOUN
fsr-3229	46	12	allows	allow	VERB
fsr-3229	46	13	for	for	ADP
fsr-3229	46	14	a	a	DET
fsr-3229	46	15	margin	margin	NOUN
fsr-3229	46	16	of	of	ADP
fsr-3229	46	17	error	error	NOUN
fsr-3229	46	18	for	for	ADP
fsr-3229	46	19	any	any	DET
fsr-3229	46	20	values	value	NOUN
fsr-3229	46	21	inputted	inputte	VERB
fsr-3229	46	22	in	in	ADP
fsr-3229	46	23	our	our	PRON
fsr-3229	46	24	procedure	procedure	NOUN
fsr-3229	46	25	.	.	PUNCT
fsr-3229	47	1	we	we	PRON
fsr-3229	47	2	offer	offer	VERB
fsr-3229	47	3	three	three	NUM
fsr-3229	47	4	main	main	ADJ
fsr-3229	47	5	outcomes	outcome	NOUN
fsr-3229	47	6	when	when	SCONJ
fsr-3229	47	7	using	use	VERB
fsr-3229	47	8	our	our	PRON
fsr-3229	47	9	procedure	procedure	NOUN
fsr-3229	47	10	to	to	PART
fsr-3229	47	11	compute	compute	VERB
fsr-3229	47	12	an	an	DET
fsr-3229	47	13	investor	investor	NOUN
fsr-3229	47	14	’s	’s	PART
fsr-3229	47	15	optimal	optimal	ADJ
fsr-3229	47	16	rvd	rvd	PROPN
fsr-3229	47	17	allocation	allocation	NOUN
fsr-3229	47	18	.	.	PUNCT
fsr-3229	48	1	first	first	ADV
fsr-3229	48	2	,	,	PUNCT
fsr-3229	48	3	we	we	PRON
fsr-3229	48	4	determine	determine	VERB
fsr-3229	48	5	the	the	DET
fsr-3229	48	6	tax	tax	NOUN
fsr-3229	48	7	rate	rate	NOUN
fsr-3229	48	8	differential	differential	NOUN
fsr-3229	48	9	defined	define	VERB
fsr-3229	48	10	as	as	ADP
fsr-3229	48	11	�	�	PROPN
fsr-3229	48	12	t	t	PROPN
fsr-3229	48	13	�	�	PROPN
fsr-3229	48	14	tc	tc	PROPN
fsr-3229	48	15	�	�	PROPN
fsr-3229	48	16	tw	tw	NOUN
fsr-3229	48	17	and	and	CCONJ
fsr-3229	48	18	use	use	VERB
fsr-3229	48	19	both	both	PRON
fsr-3229	48	20	average	average	ADJ
fsr-3229	48	21	and	and	CCONJ
fsr-3229	48	22	marginal	marginal	ADJ
fsr-3229	48	23	tc	tc	NOUN
fsr-3229	48	24	and	and	CCONJ
fsr-3229	48	25	tw	tw	PROPN
fsr-3229	48	26	values	value	NOUN
fsr-3229	48	27	.	.	PUNCT
fsr-3229	49	1	second	second	ADJ
fsr-3229	49	2	,	,	PUNCT
fsr-3229	49	3	we	we	PRON
fsr-3229	49	4	detect	detect	VERB
fsr-3229	49	5	the	the	DET
fsr-3229	49	6	deductible	deductible	ADJ
fsr-3229	49	7	ira	ira	PROPN
fsr-3229	49	8	withdrawal	withdrawal	NOUN
fsr-3229	49	9	(	(	PUNCT
fsr-3229	49	10	diw	diw	PROPN
fsr-3229	49	11	)	)	PUNCT
fsr-3229	49	12	that	that	PRON
fsr-3229	49	13	maximizes	maximize	VERB
fsr-3229	49	14	the	the	DET
fsr-3229	49	15	gain	gain	NOUN
fsr-3229	49	16	from	from	ADP
fsr-3229	49	17	attaining	attain	VERB
fsr-3229	49	18	the	the	DET
fsr-3229	49	19	optimal	optimal	ADJ
fsr-3229	49	20	rvd	rvd	PROPN
fsr-3229	49	21	allocation	allocation	NOUN
fsr-3229	49	22	.	.	PUNCT
fsr-3229	50	1	the	the	DET
fsr-3229	50	2	gain	gain	NOUN
fsr-3229	50	3	is	be	AUX
fsr-3229	50	4	a	a	DET
fsr-3229	50	5	function	function	NOUN
fsr-3229	50	6	of	of	ADP
fsr-3229	50	7	�	�	PROPN
fsr-3229	50	8	t	t	PROPN
fsr-3229	50	9	and	and	CCONJ
fsr-3229	51	1	diw	diw	PROPN
fsr-3229	51	2	.	.	PROPN
fsr-3229	51	3	third	third	PROPN
fsr-3229	51	4	,	,	PUNCT
fsr-3229	51	5	we	we	PRON
fsr-3229	51	6	provide	provide	VERB
fsr-3229	51	7	the	the	DET
fsr-3229	51	8	percentage	percentage	NOUN
fsr-3229	51	9	of	of	ADP
fsr-3229	51	10	ira	ira	PROPN
fsr-3229	51	11	retirement	retirement	NOUN
fsr-3229	51	12	funds	fund	NOUN
fsr-3229	51	13	that	that	PRON
fsr-3229	51	14	should	should	AUX
fsr-3229	51	15	be	be	AUX
fsr-3229	51	16	allocated	allocate	VERB
fsr-3229	51	17	between	between	ADP
fsr-3229	51	18	the	the	DET
fsr-3229	51	19	deductible	deductible	ADJ
fsr-3229	51	20	and	and	CCONJ
fsr-3229	51	21	roth	roth	PROPN
fsr-3229	51	22	ira	ira	PROPN
fsr-3229	51	23	types	type	NOUN
fsr-3229	51	24	.	.	PUNCT
fsr-3229	52	1	the	the	DET
fsr-3229	52	2	optimal	optimal	ADJ
fsr-3229	52	3	deductible	deductible	ADJ
fsr-3229	52	4	ira	ira	PROPN
fsr-3229	52	5	withdrawal	withdrawal	NOUN
fsr-3229	52	6	percentage	percentage	NOUN
fsr-3229	52	7	(	(	PUNCT
fsr-3229	52	8	odi%	odi%	NOUN
fsr-3229	52	9	)	)	PUNCT
fsr-3229	52	10	is	be	AUX
fsr-3229	52	11	the	the	DET
fsr-3229	52	12	optimal	optimal	ADJ
fsr-3229	52	13	diw	diw	NOUN
fsr-3229	52	14	as	as	ADP
fsr-3229	52	15	a	a	DET
fsr-3229	52	16	percentage	percentage	NOUN
fsr-3229	52	17	of	of	ADP
fsr-3229	52	18	the	the	DET
fsr-3229	52	19	maximum	maximum	ADJ
fsr-3229	52	20	diw	diw	PROPN
fsr-3229	52	21	.	.	PUNCT
fsr-3229	53	1	while	while	SCONJ
fsr-3229	53	2	we	we	PRON
fsr-3229	53	3	focus	focus	VERB
fsr-3229	53	4	on	on	ADP
fsr-3229	53	5	the	the	DET
fsr-3229	53	6	role	role	NOUN
fsr-3229	53	7	of	of	ADP
fsr-3229	53	8	tc	tc	NOUN
fsr-3229	53	9	and	and	CCONJ
fsr-3229	53	10	tw	tw	NOUN
fsr-3229	53	11	in	in	ADP
fsr-3229	53	12	making	make	VERB
fsr-3229	53	13	the	the	DET
fsr-3229	53	14	rvd	rvd	PROPN
fsr-3229	53	15	decision	decision	NOUN
fsr-3229	53	16	,	,	PUNCT
fsr-3229	53	17	there	there	PRON
fsr-3229	53	18	are	be	VERB
fsr-3229	53	19	other	other	ADJ
fsr-3229	53	20	factors	factor	NOUN
fsr-3229	53	21	that	that	PRON
fsr-3229	53	22	could	could	AUX
fsr-3229	53	23	be	be	AUX
fsr-3229	53	24	applicable	applicable	ADJ
fsr-3229	53	25	giving	give	VERB
fsr-3229	53	26	an	an	DET
fsr-3229	53	27	advantage	advantage	NOUN
fsr-3229	53	28	to	to	ADP
fsr-3229	53	29	either	either	CCONJ
fsr-3229	53	30	a	a	DET
fsr-3229	53	31	roth	roth	PROPN
fsr-3229	53	32	ira	ira	PROPN
fsr-3229	53	33	(	(	PUNCT
fsr-3229	53	34	such	such	ADJ
fsr-3229	53	35	as	as	ADP
fsr-3229	53	36	less	less	ADJ
fsr-3229	53	37	restrictions	restriction	NOUN
fsr-3229	53	38	on	on	ADP
fsr-3229	53	39	minimum	minimum	ADJ
fsr-3229	53	40	distributions	distribution	NOUN
fsr-3229	53	41	during	during	ADP
fsr-3229	53	42	retirement	retirement	NOUN
fsr-3229	53	43	)	)	PUNCT
fsr-3229	53	44	or	or	CCONJ
fsr-3229	53	45	a	a	DET
fsr-3229	53	46	deductible	deductible	ADJ
fsr-3229	53	47	ira	ira	PROPN
fsr-3229	53	48	(	(	PUNCT
fsr-3229	53	49	lowering	lower	VERB
fsr-3229	53	50	one	one	NUM
fsr-3229	53	51	’s	’s	PART
fsr-3229	53	52	taxable	taxable	ADJ
fsr-3229	53	53	income	income	NOUN
fsr-3229	53	54	to	to	PART
fsr-3229	53	55	be	be	AUX
fsr-3229	53	56	eligible	eligible	ADJ
fsr-3229	53	57	for	for	ADP
fsr-3229	53	58	educational	educational	ADJ
fsr-3229	53	59	tax	tax	NOUN
fsr-3229	53	60	credits	credit	NOUN
fsr-3229	53	61	)	)	PUNCT
fsr-3229	53	62	.	.	PUNCT
fsr-3229	54	1	while	while	SCONJ
fsr-3229	54	2	these	these	DET
fsr-3229	54	3	factors	factor	NOUN
fsr-3229	54	4	can	can	AUX
fsr-3229	54	5	be	be	AUX
fsr-3229	54	6	important	important	ADJ
fsr-3229	54	7	,	,	PUNCT
fsr-3229	54	8	we	we	PRON
fsr-3229	54	9	believe	believe	VERB
fsr-3229	54	10	they	they	PRON
fsr-3229	54	11	are	be	AUX
fsr-3229	54	12	minor	minor	ADJ
fsr-3229	54	13	for	for	ADP
fsr-3229	54	14	most	most	ADJ
fsr-3229	54	15	investors	investor	NOUN
fsr-3229	54	16	when	when	SCONJ
fsr-3229	54	17	compared	compare	VERB
fsr-3229	54	18	with	with	ADP
fsr-3229	54	19	the	the	DET
fsr-3229	54	20	substantial	substantial	ADJ
fsr-3229	54	21	economic	economic	ADJ
fsr-3229	54	22	value	value	NOUN
fsr-3229	54	23	that	that	PRON
fsr-3229	54	24	results	result	VERB
fsr-3229	54	25	from	from	ADP
fsr-3229	54	26	the	the	DET
fsr-3229	54	27	interplay	interplay	NOUN
fsr-3229	54	28	of	of	ADP
fsr-3229	54	29	tc	tc	NUM
fsr-3229	54	30	and	and	CCONJ
fsr-3229	54	31	tw	tw	INTJ
fsr-3229	54	32	.	.	PUNCT
fsr-3229	55	1	we	we	PRON
fsr-3229	55	2	organize	organize	VERB
fsr-3229	55	3	the	the	DET
fsr-3229	55	4	remainder	remainder	NOUN
fsr-3229	55	5	of	of	ADP
fsr-3229	55	6	our	our	PRON
fsr-3229	55	7	article	article	NOUN
fsr-3229	55	8	as	as	SCONJ
fsr-3229	55	9	follows	follow	VERB
fsr-3229	55	10	.	.	PUNCT
fsr-3229	56	1	in	in	ADP
fsr-3229	56	2	section	section	NOUN
fsr-3229	56	3	2	2	NUM
fsr-3229	56	4	,	,	PUNCT
fsr-3229	56	5	we	we	PRON
fsr-3229	56	6	provide	provide	VERB
fsr-3229	56	7	background	background	NOUN
fsr-3229	56	8	for	for	ADP
fsr-3229	56	9	understanding	understand	VERB
fsr-3229	56	10	the	the	DET
fsr-3229	56	11	rvd	rvd	PROPN
fsr-3229	56	12	allocation	allocation	NOUN
fsr-3229	56	13	decision	decision	NOUN
fsr-3229	56	14	.	.	PUNCT
fsr-3229	57	1	section	section	NOUN
fsr-3229	57	2	3	3	NUM
fsr-3229	57	3	reviews	review	VERB
fsr-3229	57	4	retirement	retirement	NOUN
fsr-3229	57	5	decisionmaking	decisionmaking	NOUN
fsr-3229	57	6	models	model	NOUN
fsr-3229	57	7	and	and	CCONJ
fsr-3229	57	8	their	their	PRON
fsr-3229	57	9	equations	equation	NOUN
fsr-3229	57	10	while	while	SCONJ
fsr-3229	57	11	section	section	NOUN
fsr-3229	57	12	4	4	NUM
fsr-3229	57	13	introduces	introduce	NOUN
fsr-3229	57	14	and	and	CCONJ
fsr-3229	57	15	explains	explain	VERB
fsr-3229	57	16	the	the	DET
fsr-3229	57	17	new	new	ADJ
fsr-3229	57	18	variables	variable	NOUN
fsr-3229	57	19	needed	need	VERB
fsr-3229	57	20	to	to	PART
fsr-3229	57	21	develop	develop	VERB
fsr-3229	57	22	an	an	DET
fsr-3229	57	23	innovative	innovative	ADJ
fsr-3229	57	24	formula	formula	NOUN
fsr-3229	57	25	for	for	ADP
fsr-3229	57	26	computing	compute	VERB
fsr-3229	57	27	the	the	DET
fsr-3229	57	28	maximum	maximum	ADJ
fsr-3229	57	29	marginal	marginal	ADJ
fsr-3229	57	30	gain	gain	NOUN
fsr-3229	57	31	needed	need	VERB
fsr-3229	57	32	to	to	PART
fsr-3229	57	33	pinpoint	pinpoint	VERB
fsr-3229	57	34	the	the	DET
fsr-3229	57	35	optimal	optimal	ADJ
fsr-3229	57	36	rvd	rvd	PROPN
fsr-3229	57	37	allocation	allocation	NOUN
fsr-3229	57	38	.	.	PUNCT
fsr-3229	58	1	in	in	ADP
fsr-3229	58	2	section	section	NOUN
fsr-3229	58	3	5	5	NUM
fsr-3229	58	4	,	,	PUNCT
fsr-3229	58	5	we	we	PRON
fsr-3229	58	6	overview	overview	VERB
fsr-3229	58	7	the	the	DET
fsr-3229	58	8	key	key	ADJ
fsr-3229	58	9	variables	variable	NOUN
fsr-3229	58	10	,	,	PUNCT
fsr-3229	58	11	provide	provide	VERB
fsr-3229	58	12	tax	tax	NOUN
fsr-3229	58	13	bracket	bracket	NOUN
fsr-3229	58	14	information	information	NOUN
fsr-3229	58	15	,	,	PUNCT
fsr-3229	58	16	compute	compute	VERB
fsr-3229	58	17	tc	tc	NOUN
fsr-3229	58	18	using	use	VERB
fsr-3229	58	19	our	our	PRON
fsr-3229	58	20	contribution	contribution	NOUN
fsr-3229	58	21	algorithm	algorithm	NOUN
fsr-3229	58	22	,	,	PUNCT
fsr-3229	58	23	and	and	CCONJ
fsr-3229	58	24	produce	produce	VERB
fsr-3229	58	25	ira	ira	PROPN
fsr-3229	58	26	cash	cash	NOUN
fsr-3229	58	27	flow	flow	NOUN
fsr-3229	58	28	information	information	NOUN
fsr-3229	58	29	.	.	PUNCT
fsr-3229	59	1	section	section	NOUN
fsr-3229	59	2	6	6	NUM
fsr-3229	59	3	contains	contain	VERB
fsr-3229	59	4	our	our	PRON
fsr-3229	59	5	withdrawal	withdrawal	NOUN
fsr-3229	59	6	algorithm	algorithm	NOUN
fsr-3229	59	7	that	that	PRON
fsr-3229	59	8	generates	generate	VERB
fsr-3229	59	9	outcomes	outcome	NOUN
fsr-3229	59	10	such	such	ADJ
fsr-3229	59	11	as	as	ADP
fsr-3229	59	12	tw	tw	NOUN
fsr-3229	59	13	,	,	PUNCT
fsr-3229	59	14	maximum	maximum	ADJ
fsr-3229	59	15	gain	gain	NOUN
fsr-3229	59	16	,	,	PUNCT
fsr-3229	59	17	and	and	CCONJ
fsr-3229	59	18	the	the	DET
fsr-3229	59	19	optimal	optimal	ADJ
fsr-3229	59	20	rvd	rvd	PROPN
fsr-3229	59	21	allocation	allocation	NOUN
fsr-3229	59	22	.	.	PUNCT
fsr-3229	60	1	in	in	ADP
fsr-3229	60	2	section	section	NOUN
fsr-3229	60	3	7	7	NUM
fsr-3229	60	4	,	,	PUNCT
fsr-3229	60	5	we	we	PRON
fsr-3229	60	6	plot	plot	VERB
fsr-3229	60	7	the	the	DET
fsr-3229	60	8	optimal	optimal	ADJ
fsr-3229	60	9	rvd	rvd	PROPN
fsr-3229	60	10	withdrawal	withdrawal	NOUN
fsr-3229	60	11	range	range	NOUN
fsr-3229	60	12	and	and	CCONJ
fsr-3229	60	13	illustrate	illustrate	VERB
fsr-3229	60	14	how	how	SCONJ
fsr-3229	60	15	the	the	DET
fsr-3229	60	16	maximum	maximum	ADJ
fsr-3229	60	17	gain	gain	NOUN
fsr-3229	60	18	changes	change	NOUN
fsr-3229	60	19	based	base	VERB
fsr-3229	60	20	on	on	ADP
fsr-3229	60	21	various	various	ADJ
fsr-3229	60	22	assumptions	assumption	NOUN
fsr-3229	60	23	about	about	ADP
fsr-3229	60	24	the	the	DET
fsr-3229	60	25	match	match	NOUN
fsr-3229	60	26	and	and	CCONJ
fsr-3229	60	27	other	other	ADJ
fsr-3229	60	28	income	income	NOUN
fsr-3229	60	29	withdrawn	withdraw	VERB
fsr-3229	60	30	during	during	ADP
fsr-3229	60	31	retirement	retirement	NOUN
fsr-3229	60	32	.	.	PUNCT
fsr-3229	61	1	in	in	ADP
fsr-3229	61	2	section	section	NOUN
fsr-3229	61	3	8	8	NUM
fsr-3229	61	4	,	,	PUNCT
fsr-3229	61	5	we	we	PRON
fsr-3229	61	6	perform	perform	VERB
fsr-3229	61	7	scenario	scenario	NOUN
fsr-3229	61	8	analysis	analysis	NOUN
fsr-3229	61	9	that	that	PRON
fsr-3229	61	10	show	show	VERB
fsr-3229	61	11	how	how	SCONJ
fsr-3229	61	12	changes	change	NOUN
fsr-3229	61	13	in	in	ADP
fsr-3229	61	14	key	key	ADJ
fsr-3229	61	15	variables	variable	NOUN
fsr-3229	61	16	influence	influence	VERB
fsr-3229	61	17	the	the	DET
fsr-3229	61	18	optimal	optimal	ADJ
fsr-3229	61	19	rvd	rvd	PROPN
fsr-3229	61	20	allocation	allocation	NOUN
fsr-3229	61	21	.	.	PUNCT
fsr-3229	62	1	section	section	NOUN
fsr-3229	62	2	9	9	NUM
fsr-3229	62	3	offers	offer	VERB
fsr-3229	62	4	concluding	conclude	VERB
fsr-3229	62	5	remarks	remark	NOUN
fsr-3229	62	6	and	and	CCONJ
fsr-3229	62	7	a	a	DET
fsr-3229	62	8	disclaimer	disclaimer	NOUN
fsr-3229	62	9	.	.	NOUN
fsr-3229	63	1	2	2	X
fsr-3229	63	2	.	.	X
fsr-3229	63	3	relevant	relevant	ADJ
fsr-3229	63	4	literature	literature	NOUN
fsr-3229	63	5	on	on	ADP
fsr-3229	63	6	roth	roth	PROPN
fsr-3229	63	7	ira	ira	PROPN
fsr-3229	63	8	versus	versus	ADP
fsr-3229	63	9	deductible	deductible	ADJ
fsr-3229	63	10	ira	ira	PROPN
fsr-3229	63	11	choice	choice	NOUN
fsr-3229	63	12	a	a	DET
fsr-3229	63	13	deductible	deductible	ADJ
fsr-3229	63	14	ira	ira	PROPN
fsr-3229	63	15	is	be	AUX
fsr-3229	63	16	an	an	DET
fsr-3229	63	17	individual	individual	ADJ
fsr-3229	63	18	retirement	retirement	NOUN
fsr-3229	63	19	account	account	NOUN
fsr-3229	63	20	,	,	PUNCT
fsr-3229	63	21	established	establish	VERB
fsr-3229	63	22	in	in	ADP
fsr-3229	63	23	the	the	DET
fsr-3229	63	24	united	united	PROPN
fsr-3229	63	25	states	states	PROPN
fsr-3229	63	26	by	by	ADP
fsr-3229	63	27	the	the	DET
fsr-3229	63	28	employee	employee	NOUN
fsr-3229	63	29	retirement	retirement	PROPN
fsr-3229	63	30	income	income	PROPN
fsr-3229	63	31	security	security	PROPN
fsr-3229	63	32	act	act	NOUN
fsr-3229	63	33	of	of	ADP
fsr-3229	63	34	1974	1974	NUM
fsr-3229	63	35	.	.	PUNCT
fsr-3229	64	1	at	at	ADP
fsr-3229	64	2	the	the	DET
fsr-3229	64	3	time	time	NOUN
fsr-3229	64	4	of	of	ADP
fsr-3229	64	5	the	the	DET
fsr-3229	64	6	introduction	introduction	NOUN
fsr-3229	64	7	of	of	ADP
fsr-3229	64	8	the	the	DET
fsr-3229	64	9	roth	roth	PROPN
fsr-3229	64	10	ira	ira	PROPN
fsr-3229	64	11	brought	bring	VERB
fsr-3229	64	12	about	about	ADP
fsr-3229	64	13	by	by	ADP
fsr-3229	64	14	the	the	DET
fsr-3229	64	15	passage	passage	NOUN
fsr-3229	64	16	of	of	ADP
fsr-3229	64	17	the	the	DET
fsr-3229	64	18	taxpayer	taxpayer	NOUN
fsr-3229	64	19	relief	relief	NOUN
fsr-3229	64	20	act	act	NOUN
fsr-3229	64	21	of	of	ADP
fsr-3229	64	22	1997	1997	NUM
fsr-3229	64	23	,	,	PUNCT
fsr-3229	64	24	researchers	researcher	NOUN
fsr-3229	64	25	used	use	VERB
fsr-3229	64	26	mathematical	mathematical	ADJ
fsr-3229	64	27	frameworks	framework	NOUN
fsr-3229	64	28	,	,	PUNCT
fsr-3229	64	29	such	such	ADJ
fsr-3229	64	30	as	as	ADP
fsr-3229	64	31	the	the	DET
fsr-3229	64	32	scholes	schole	NOUN
fsr-3229	64	33	and	and	CCONJ
fsr-3229	64	34	wolfson	wolfson	PROPN
fsr-3229	64	35	or	or	CCONJ
fsr-3229	64	36	“	"	PUNCT
fsr-3229	64	37	sw	sw	PROPN
fsr-3229	64	38	”	"	PUNCT
fsr-3229	64	39	(	(	PUNCT
fsr-3229	64	40	1992	1992	NUM
fsr-3229	64	41	)	)	PUNCT
fsr-3229	64	42	,	,	PUNCT
fsr-3229	64	43	to	to	PART
fsr-3229	64	44	choose	choose	VERB
fsr-3229	64	45	375r.m	375r.m	PROPN
fsr-3229	64	46	.	.	PUNCT
fsr-3229	65	1	hull	hull	NOUN
fsr-3229	65	2	,	,	PUNCT
fsr-3229	65	3	j.b	j.b	PROPN
fsr-3229	65	4	.	.	PROPN
fsr-3229	65	5	hull	hull	NOUN
fsr-3229	65	6	/	/	SYM
fsr-3229	65	7	financial	financial	ADJ
fsr-3229	65	8	services	service	NOUN
fsr-3229	65	9	review	review	VERB
fsr-3229	65	10	25	25	NUM
fsr-3229	65	11	(	(	PUNCT
fsr-3229	65	12	2016	2016	NUM
fsr-3229	65	13	)	)	PUNCT
fsr-3229	66	1	373–414	373–414	NUM
fsr-3229	66	2	among	among	ADP
fsr-3229	66	3	retirement	retirement	NOUN
fsr-3229	66	4	savings	saving	NOUN
fsr-3229	66	5	alternatives	alternative	NOUN
fsr-3229	66	6	available	available	ADJ
fsr-3229	66	7	at	at	ADP
fsr-3229	66	8	that	that	DET
fsr-3229	66	9	time	time	NOUN
fsr-3229	66	10	.	.	PUNCT
fsr-3229	67	1	these	these	DET
fsr-3229	67	2	alternatives	alternative	NOUN
fsr-3229	67	3	included	include	VERB
fsr-3229	67	4	a	a	DET
fsr-3229	67	5	deductible	deductible	ADJ
fsr-3229	67	6	ira	ira	PROPN
fsr-3229	67	7	,	,	PUNCT
fsr-3229	67	8	a	a	DET
fsr-3229	67	9	nondeductible	nondeductible	ADJ
fsr-3229	67	10	ira	ira	PROPN
fsr-3229	67	11	,	,	PUNCT
fsr-3229	67	12	and	and	CCONJ
fsr-3229	67	13	a	a	DET
fsr-3229	67	14	non	non	ADJ
fsr-3229	67	15	-	-	ADJ
fsr-3229	67	16	ira	ira	ADJ
fsr-3229	67	17	investment	investment	NOUN
fsr-3229	67	18	.	.	PUNCT
fsr-3229	68	1	while	while	SCONJ
fsr-3229	68	2	the	the	DET
fsr-3229	68	3	deductible	deductible	ADJ
fsr-3229	68	4	ira	ira	PROPN
fsr-3229	68	5	is	be	AUX
fsr-3229	68	6	viewed	view	VERB
fsr-3229	68	7	as	as	ADP
fsr-3229	68	8	superior	superior	ADJ
fsr-3229	68	9	because	because	SCONJ
fsr-3229	68	10	of	of	ADP
fsr-3229	68	11	its	its	PRON
fsr-3229	68	12	tax	tax	NOUN
fsr-3229	68	13	savings	saving	NOUN
fsr-3229	68	14	,	,	PUNCT
fsr-3229	68	15	there	there	PRON
fsr-3229	68	16	are	be	VERB
fsr-3229	68	17	complexities	complexity	NOUN
fsr-3229	68	18	to	to	PART
fsr-3229	68	19	consider	consider	VERB
fsr-3229	68	20	before	before	ADP
fsr-3229	68	21	knowing	know	VERB
fsr-3229	68	22	if	if	SCONJ
fsr-3229	68	23	a	a	DET
fsr-3229	68	24	nondeductible	nondeductible	ADJ
fsr-3229	68	25	ira	ira	PROPN
fsr-3229	68	26	is	be	AUX
fsr-3229	68	27	superior	superior	ADJ
fsr-3229	68	28	to	to	ADP
fsr-3229	68	29	a	a	DET
fsr-3229	68	30	non	non	ADJ
fsr-3229	68	31	-	-	ADJ
fsr-3229	68	32	ira	ira	ADJ
fsr-3229	68	33	investment	investment	NOUN
fsr-3229	68	34	.	.	PUNCT
fsr-3229	69	1	major	major	ADJ
fsr-3229	69	2	complexities	complexity	NOUN
fsr-3229	69	3	involve	involve	VERB
fsr-3229	69	4	unknown	unknown	ADJ
fsr-3229	69	5	investment	investment	NOUN
fsr-3229	69	6	return	return	NOUN
fsr-3229	69	7	rates	rate	NOUN
fsr-3229	69	8	and	and	CCONJ
fsr-3229	69	9	personal	personal	ADJ
fsr-3229	69	10	tax	tax	NOUN
fsr-3229	69	11	rates	rate	NOUN
fsr-3229	69	12	as	as	ADV
fsr-3229	69	13	well	well	ADV
fsr-3229	69	14	as	as	ADP
fsr-3229	69	15	different	different	ADJ
fsr-3229	69	16	tax	tax	NOUN
fsr-3229	69	17	rates	rate	NOUN
fsr-3229	69	18	that	that	PRON
fsr-3229	69	19	are	be	AUX
fsr-3229	69	20	applicable	applicable	ADJ
fsr-3229	69	21	to	to	ADP
fsr-3229	69	22	the	the	DET
fsr-3229	69	23	various	various	ADJ
fsr-3229	69	24	types	type	NOUN
fsr-3229	69	25	of	of	ADP
fsr-3229	69	26	investments	investment	NOUN
fsr-3229	69	27	.	.	PUNCT
fsr-3229	70	1	with	with	ADP
fsr-3229	70	2	the	the	DET
fsr-3229	70	3	introduction	introduction	NOUN
fsr-3229	70	4	of	of	ADP
fsr-3229	70	5	the	the	DET
fsr-3229	70	6	roth	roth	PROPN
fsr-3229	70	7	ira	ira	PROPN
fsr-3229	70	8	in	in	ADP
fsr-3229	70	9	1997	1997	NUM
fsr-3229	70	10	,	,	PUNCT
fsr-3229	70	11	the	the	DET
fsr-3229	70	12	complexities	complexity	NOUN
fsr-3229	70	13	increased	increase	VERB
fsr-3229	70	14	and	and	CCONJ
fsr-3229	70	15	the	the	DET
fsr-3229	70	16	rvd	rvd	PROPN
fsr-3229	70	17	research	research	NOUN
fsr-3229	70	18	formally	formally	ADV
fsr-3229	70	19	began	begin	VERB
fsr-3229	70	20	(	(	PUNCT
fsr-3229	70	21	adelman	adelman	NOUN
fsr-3229	70	22	and	and	CCONJ
fsr-3229	70	23	cross	cross	NOUN
fsr-3229	70	24	,	,	PUNCT
fsr-3229	70	25	2010	2010	NUM
fsr-3229	70	26	;	;	PUNCT
fsr-3229	70	27	anderson	anderson	PROPN
fsr-3229	70	28	and	and	CCONJ
fsr-3229	70	29	hulse	hulse	PROPN
fsr-3229	70	30	,	,	PUNCT
fsr-3229	70	31	2013	2013	NUM
fsr-3229	70	32	;	;	PUNCT
fsr-3229	70	33	crain	crain	NOUN
fsr-3229	70	34	and	and	CCONJ
fsr-3229	70	35	austin	austin	PROPN
fsr-3229	70	36	,	,	PUNCT
fsr-3229	70	37	1997	1997	NUM
fsr-3229	70	38	;	;	PUNCT
fsr-3229	70	39	horan	horan	PROPN
fsr-3229	70	40	,	,	PUNCT
fsr-3229	70	41	peterson	peterson	PROPN
fsr-3229	70	42	,	,	PUNCT
fsr-3229	70	43	and	and	CCONJ
fsr-3229	70	44	mcleod	mcleod	PROPN
fsr-3229	70	45	,	,	PUNCT
fsr-3229	70	46	1997	1997	NUM
fsr-3229	70	47	;	;	PUNCT
fsr-3229	70	48	horan	horan	PROPN
fsr-3229	70	49	and	and	CCONJ
fsr-3229	70	50	peterson	peterson	PROPN
fsr-3229	70	51	,	,	PUNCT
fsr-3229	70	52	2001	2001	NUM
fsr-3229	70	53	;	;	PUNCT
fsr-3229	70	54	hrung	hrung	PROPN
fsr-3229	70	55	,	,	PUNCT
fsr-3229	70	56	2007	2007	NUM
fsr-3229	70	57	;	;	PUNCT
fsr-3229	70	58	hulse	hulse	PROPN
fsr-3229	70	59	,	,	PUNCT
fsr-3229	70	60	2003	2003	NUM
fsr-3229	70	61	;	;	PUNCT
fsr-3229	70	62	krishnan	krishnan	PROPN
fsr-3229	70	63	and	and	CCONJ
fsr-3229	70	64	lawrence	lawrence	PROPN
fsr-3229	70	65	,	,	PUNCT
fsr-3229	70	66	2001	2001	NUM
fsr-3229	70	67	;	;	PUNCT
fsr-3229	70	68	shynkevich	shynkevich	PROPN
fsr-3229	70	69	,	,	PUNCT
fsr-3229	70	70	2013	2013	NUM
fsr-3229	70	71	;	;	PUNCT
fsr-3229	70	72	sibley	sibley	PROPN
fsr-3229	70	73	,	,	PUNCT
fsr-3229	70	74	2002	2002	NUM
fsr-3229	70	75	)	)	PUNCT
fsr-3229	70	76	.	.	PUNCT
fsr-3229	71	1	the	the	DET
fsr-3229	71	2	rvd	rvd	PROPN
fsr-3229	71	3	research	research	NOUN
fsr-3229	71	4	has	have	AUX
fsr-3229	71	5	evolved	evolve	VERB
fsr-3229	71	6	over	over	ADP
fsr-3229	71	7	time	time	NOUN
fsr-3229	71	8	with	with	ADP
fsr-3229	71	9	the	the	DET
fsr-3229	71	10	changes	change	NOUN
fsr-3229	71	11	in	in	ADP
fsr-3229	71	12	legislation	legislation	NOUN
fsr-3229	71	13	that	that	PRON
fsr-3229	71	14	have	have	AUX
fsr-3229	71	15	seen	see	VERB
fsr-3229	71	16	tax	tax	NOUN
fsr-3229	71	17	rates	rate	NOUN
fsr-3229	71	18	lowered	lower	VERB
fsr-3229	71	19	,	,	PUNCT
fsr-3229	71	20	income	income	NOUN
fsr-3229	71	21	limits	limit	NOUN
fsr-3229	71	22	to	to	ADP
fsr-3229	71	23	ira	ira	PROPN
fsr-3229	71	24	contributions	contribution	NOUN
fsr-3229	71	25	raised	raise	VERB
fsr-3229	71	26	,	,	PUNCT
fsr-3229	71	27	and	and	CCONJ
fsr-3229	71	28	income	income	NOUN
fsr-3229	71	29	caps	cap	NOUN
fsr-3229	71	30	suspended	suspend	VERB
fsr-3229	71	31	.	.	PUNCT
fsr-3229	72	1	these	these	DET
fsr-3229	72	2	changes	change	NOUN
fsr-3229	72	3	have	have	AUX
fsr-3229	72	4	not	not	PART
fsr-3229	72	5	only	only	ADV
fsr-3229	72	6	made	make	VERB
fsr-3229	72	7	past	past	ADJ
fsr-3229	72	8	research	research	NOUN
fsr-3229	72	9	obsolete	obsolete	ADJ
fsr-3229	72	10	in	in	ADP
fsr-3229	72	11	terms	term	NOUN
fsr-3229	72	12	of	of	ADP
fsr-3229	72	13	its	its	PRON
fsr-3229	72	14	specifics	specific	NOUN
fsr-3229	72	15	but	but	CCONJ
fsr-3229	72	16	also	also	ADV
fsr-3229	72	17	caused	cause	VERB
fsr-3229	72	18	ongoing	ongoing	ADJ
fsr-3229	72	19	complications	complication	NOUN
fsr-3229	72	20	in	in	ADP
fsr-3229	72	21	dealing	deal	VERB
fsr-3229	72	22	with	with	ADP
fsr-3229	72	23	how	how	SCONJ
fsr-3229	72	24	an	an	DET
fsr-3229	72	25	individual	individual	NOUN
fsr-3229	72	26	determines	determine	VERB
fsr-3229	72	27	their	their	PRON
fsr-3229	72	28	optimal	optimal	ADJ
fsr-3229	72	29	rvd	rvd	NOUN
fsr-3229	72	30	allocation	allocation	NOUN
fsr-3229	72	31	.	.	PUNCT
fsr-3229	73	1	crain	crain	NOUN
fsr-3229	73	2	and	and	CCONJ
fsr-3229	73	3	austin	austin	PROPN
fsr-3229	73	4	(	(	PUNCT
fsr-3229	73	5	1997	1997	NUM
fsr-3229	73	6	)	)	PUNCT
fsr-3229	73	7	utilize	utilize	VERB
fsr-3229	73	8	the	the	DET
fsr-3229	73	9	sw	sw	PROPN
fsr-3229	73	10	framework	framework	NOUN
fsr-3229	73	11	to	to	PART
fsr-3229	73	12	analyze	analyze	VERB
fsr-3229	73	13	the	the	DET
fsr-3229	73	14	rvd	rvd	PROPN
fsr-3229	73	15	complexities	complexity	NOUN
fsr-3229	73	16	including	include	VERB
fsr-3229	73	17	the	the	DET
fsr-3229	73	18	choice	choice	NOUN
fsr-3229	73	19	between	between	ADP
fsr-3229	73	20	a	a	DET
fsr-3229	73	21	non	non	ADJ
fsr-3229	73	22	-	-	ADJ
fsr-3229	73	23	ira	ira	ADJ
fsr-3229	73	24	investment	investment	NOUN
fsr-3229	73	25	and	and	CCONJ
fsr-3229	73	26	a	a	DET
fsr-3229	73	27	nondeductible	nondeductible	ADJ
fsr-3229	73	28	ira	ira	PROPN
fsr-3229	73	29	investment	investment	NOUN
fsr-3229	73	30	.	.	PUNCT
fsr-3229	74	1	they	they	PRON
fsr-3229	74	2	state	state	VERB
fsr-3229	74	3	the	the	DET
fsr-3229	74	4	latter	latter	ADJ
fsr-3229	74	5	two	two	NUM
fsr-3229	74	6	choices	choice	NOUN
fsr-3229	74	7	are	be	AUX
fsr-3229	74	8	inferior	inferior	ADJ
fsr-3229	74	9	to	to	ADP
fsr-3229	74	10	a	a	DET
fsr-3229	74	11	deductible	deductible	ADJ
fsr-3229	74	12	ira	ira	PROPN
fsr-3229	74	13	and	and	CCONJ
fsr-3229	74	14	a	a	DET
fsr-3229	74	15	roth	roth	PROPN
fsr-3229	74	16	ira	ira	PROPN
fsr-3229	74	17	.	.	PUNCT
fsr-3229	75	1	they	they	PRON
fsr-3229	75	2	note	note	VERB
fsr-3229	75	3	the	the	DET
fsr-3229	75	4	rvd	rvd	PROPN
fsr-3229	75	5	allocation	allocation	NOUN
fsr-3229	75	6	choice	choice	NOUN
fsr-3229	75	7	favors	favor	VERB
fsr-3229	75	8	a	a	DET
fsr-3229	75	9	deductible	deductible	ADJ
fsr-3229	75	10	ira	ira	NOUN
fsr-3229	75	11	when	when	SCONJ
fsr-3229	75	12	the	the	DET
fsr-3229	75	13	tw	tw	NOUN
fsr-3229	75	14	is	be	AUX
fsr-3229	75	15	less	less	ADJ
fsr-3229	75	16	than	than	ADP
fsr-3229	75	17	the	the	DET
fsr-3229	75	18	tc	tc	NOUN
fsr-3229	75	19	.	.	PUNCT
fsr-3229	75	20	horan	horan	PROPN
fsr-3229	75	21	,	,	PUNCT
fsr-3229	75	22	peterson	peterson	PROPN
fsr-3229	75	23	,	,	PUNCT
fsr-3229	75	24	and	and	CCONJ
fsr-3229	75	25	mcleod	mcleod	PROPN
fsr-3229	75	26	(	(	PUNCT
fsr-3229	75	27	1997	1997	NUM
fsr-3229	75	28	)	)	PUNCT
fsr-3229	75	29	point	point	VERB
fsr-3229	75	30	out	out	ADP
fsr-3229	75	31	the	the	DET
fsr-3229	75	32	situations	situation	NOUN
fsr-3229	75	33	that	that	PRON
fsr-3229	75	34	favor	favor	VERB
fsr-3229	75	35	a	a	DET
fsr-3229	75	36	conversion	conversion	NOUN
fsr-3229	75	37	of	of	ADP
fsr-3229	75	38	a	a	DET
fsr-3229	75	39	deductible	deductible	ADJ
fsr-3229	75	40	ira	ira	PROPN
fsr-3229	75	41	into	into	ADP
fsr-3229	75	42	a	a	DET
fsr-3229	75	43	roth	roth	PROPN
fsr-3229	75	44	ira	ira	PROPN
fsr-3229	75	45	.	.	PUNCT
fsr-3229	76	1	regarding	regard	VERB
fsr-3229	76	2	conversion	conversion	NOUN
fsr-3229	76	3	,	,	PUNCT
fsr-3229	76	4	the	the	DET
fsr-3229	76	5	decision	decision	NOUN
fsr-3229	76	6	is	be	AUX
fsr-3229	76	7	similar	similar	ADJ
fsr-3229	76	8	to	to	ADP
fsr-3229	76	9	crain	crain	NOUN
fsr-3229	76	10	and	and	CCONJ
fsr-3229	76	11	austin	austin	PROPN
fsr-3229	76	12	in	in	ADP
fsr-3229	76	13	that	that	DET
fsr-3229	76	14	conversion	conversion	NOUN
fsr-3229	76	15	to	to	ADP
fsr-3229	76	16	a	a	DET
fsr-3229	76	17	roth	roth	PROPN
fsr-3229	76	18	ira	ira	PROPN
fsr-3229	76	19	should	should	AUX
fsr-3229	76	20	not	not	PART
fsr-3229	76	21	be	be	AUX
fsr-3229	76	22	done	do	VERB
fsr-3229	76	23	when	when	SCONJ
fsr-3229	76	24	tc	tc	PRON
fsr-3229	76	25	�	�	NOUN
fsr-3229	76	26	tw	tw	NOUN
fsr-3229	76	27	holds	hold	NOUN
fsr-3229	76	28	.	.	PUNCT
fsr-3229	77	1	horan	horan	PROPN
fsr-3229	77	2	and	and	CCONJ
fsr-3229	77	3	peterson	peterson	PROPN
fsr-3229	77	4	(	(	PUNCT
fsr-3229	77	5	2001	2001	NUM
fsr-3229	77	6	)	)	PUNCT
fsr-3229	77	7	analyze	analyze	VERB
fsr-3229	77	8	the	the	DET
fsr-3229	77	9	rvd	rvd	PROPN
fsr-3229	77	10	decision	decision	NOUN
fsr-3229	77	11	when	when	SCONJ
fsr-3229	77	12	the	the	DET
fsr-3229	77	13	tax	tax	NOUN
fsr-3229	77	14	savings	saving	NOUN
fsr-3229	77	15	from	from	ADP
fsr-3229	77	16	the	the	DET
fsr-3229	77	17	deductible	deductible	ADJ
fsr-3229	77	18	ira	ira	PROPN
fsr-3229	77	19	is	be	AUX
fsr-3229	77	20	invested	invest	VERB
fsr-3229	77	21	in	in	ADP
fsr-3229	77	22	a	a	DET
fsr-3229	77	23	mutual	mutual	ADJ
fsr-3229	77	24	fund	fund	NOUN
fsr-3229	77	25	with	with	ADP
fsr-3229	77	26	some	some	DET
fsr-3229	77	27	inherent	inherent	ADJ
fsr-3229	77	28	tax	tax	NOUN
fsr-3229	77	29	-	-	PUNCT
fsr-3229	77	30	deferral	deferral	ADJ
fsr-3229	77	31	characteristics	characteristic	NOUN
fsr-3229	77	32	.	.	PUNCT
fsr-3229	78	1	they	they	PRON
fsr-3229	78	2	compare	compare	VERB
fsr-3229	78	3	a	a	DET
fsr-3229	78	4	roth	roth	NOUN
fsr-3229	78	5	ira	ira	PROPN
fsr-3229	78	6	with	with	ADP
fsr-3229	78	7	an	an	DET
fsr-3229	78	8	employer	employer	NOUN
fsr-3229	78	9	-	-	PUNCT
fsr-3229	78	10	sponsored	sponsor	VERB
fsr-3229	78	11	401(k	401(k	PROPN
fsr-3229	78	12	)	)	PUNCT
fsr-3229	78	13	plans	plan	NOUN
fsr-3229	78	14	that	that	PRON
fsr-3229	78	15	match	match	VERB
fsr-3229	78	16	some	some	PRON
fsr-3229	78	17	or	or	CCONJ
fsr-3229	78	18	all	all	PRON
fsr-3229	78	19	of	of	ADP
fsr-3229	78	20	an	an	DET
fsr-3229	78	21	employee	employee	NOUN
fsr-3229	78	22	’s	’s	PART
fsr-3229	78	23	contributions	contribution	NOUN
fsr-3229	78	24	to	to	ADP
fsr-3229	78	25	a	a	DET
fsr-3229	78	26	deductible	deductible	ADJ
fsr-3229	78	27	ira.1	ira.1	NOUN
fsr-3229	78	28	like	like	ADP
fsr-3229	78	29	others	other	NOUN
fsr-3229	78	30	,	,	PUNCT
fsr-3229	78	31	they	they	PRON
fsr-3229	78	32	reiterate	reiterate	VERB
fsr-3229	78	33	that	that	SCONJ
fsr-3229	78	34	the	the	DET
fsr-3229	78	35	rvd	rvd	PROPN
fsr-3229	78	36	decision	decision	NOUN
fsr-3229	78	37	favors	favor	VERB
fsr-3229	78	38	the	the	DET
fsr-3229	78	39	deductible	deductible	ADJ
fsr-3229	78	40	ira	ira	PROPN
fsr-3229	78	41	if	if	SCONJ
fsr-3229	78	42	tc	tc	PROPN
fsr-3229	78	43	�	�	PROPN
fsr-3229	78	44	tw	tw	PROPN
fsr-3229	78	45	.	.	PUNCT
fsr-3229	79	1	horan	horan	PROPN
fsr-3229	79	2	and	and	CCONJ
fsr-3229	79	3	peterson	peterson	PROPN
fsr-3229	79	4	wrote	write	VERB
fsr-3229	79	5	in	in	ADP
fsr-3229	79	6	a	a	DET
fsr-3229	79	7	time	time	NOUN
fsr-3229	79	8	of	of	ADP
fsr-3229	79	9	greater	great	ADJ
fsr-3229	79	10	restrictions	restriction	NOUN
fsr-3229	79	11	governing	govern	VERB
fsr-3229	79	12	employers	employer	NOUN
fsr-3229	79	13	and	and	CCONJ
fsr-3229	79	14	roth	roth	PROPN
fsr-3229	79	15	ira	ira	PROPN
fsr-3229	79	16	contributions	contribution	NOUN
fsr-3229	79	17	but	but	CCONJ
fsr-3229	79	18	that	that	PRON
fsr-3229	79	19	would	would	AUX
fsr-3229	79	20	change	change	VERB
fsr-3229	79	21	over	over	ADP
fsr-3229	79	22	time	time	NOUN
fsr-3229	79	23	,	,	PUNCT
fsr-3229	79	24	as	as	SCONJ
fsr-3229	79	25	restrictions	restriction	NOUN
fsr-3229	79	26	would	would	AUX
fsr-3229	79	27	be	be	AUX
fsr-3229	79	28	loosened	loosen	VERB
fsr-3229	79	29	.	.	PUNCT
fsr-3229	80	1	while	while	SCONJ
fsr-3229	80	2	investors	investor	NOUN
fsr-3229	80	3	have	have	AUX
fsr-3229	80	4	been	be	AUX
fsr-3229	80	5	able	able	ADJ
fsr-3229	80	6	to	to	PART
fsr-3229	80	7	choose	choose	VERB
fsr-3229	80	8	a	a	DET
fsr-3229	80	9	roth	roth	NOUN
fsr-3229	80	10	401(k	401(k	PROPN
fsr-3229	80	11	)	)	PUNCT
fsr-3229	80	12	for	for	ADP
fsr-3229	80	13	their	their	PRON
fsr-3229	80	14	own	own	ADJ
fsr-3229	80	15	contribution	contribution	NOUN
fsr-3229	80	16	since	since	SCONJ
fsr-3229	80	17	2006	2006	NUM
fsr-3229	80	18	,	,	PUNCT
fsr-3229	80	19	the	the	DET
fsr-3229	80	20	employer	employer	NOUN
fsr-3229	80	21	’s	’s	PART
fsr-3229	80	22	matching	matching	NOUN
fsr-3229	80	23	plan	plan	NOUN
fsr-3229	80	24	does	do	AUX
fsr-3229	80	25	not	not	PART
fsr-3229	80	26	allow	allow	VERB
fsr-3229	80	27	the	the	DET
fsr-3229	80	28	employer	employer	NOUN
fsr-3229	80	29	’s	’s	PART
fsr-3229	80	30	match	match	NOUN
fsr-3229	80	31	to	to	PART
fsr-3229	80	32	be	be	AUX
fsr-3229	80	33	put	put	VERB
fsr-3229	80	34	into	into	ADP
fsr-3229	80	35	a	a	DET
fsr-3229	80	36	roth	roth	PROPN
fsr-3229	80	37	ira	ira	PROPN
fsr-3229	80	38	.	.	PUNCT
fsr-3229	81	1	hulse	hulse	PROPN
fsr-3229	81	2	(	(	PUNCT
fsr-3229	81	3	2003	2003	NUM
fsr-3229	81	4	)	)	PUNCT
fsr-3229	81	5	suggests	suggest	VERB
fsr-3229	81	6	the	the	DET
fsr-3229	81	7	conversion	conversion	NOUN
fsr-3229	81	8	option	option	NOUN
fsr-3229	81	9	is	be	AUX
fsr-3229	81	10	valuable	valuable	ADJ
fsr-3229	81	11	and	and	CCONJ
fsr-3229	81	12	investors	investor	NOUN
fsr-3229	81	13	should	should	AUX
fsr-3229	81	14	consider	consider	VERB
fsr-3229	81	15	it	it	PRON
fsr-3229	81	16	in	in	ADP
fsr-3229	81	17	the	the	DET
fsr-3229	81	18	rvd	rvd	PROPN
fsr-3229	81	19	allocation	allocation	NOUN
fsr-3229	81	20	choice	choice	NOUN
fsr-3229	81	21	.	.	PUNCT
fsr-3229	82	1	because	because	SCONJ
fsr-3229	82	2	the	the	DET
fsr-3229	82	3	roth	roth	PROPN
fsr-3229	82	4	ira	ira	PROPN
fsr-3229	82	5	does	do	AUX
fsr-3229	82	6	not	not	PART
fsr-3229	82	7	have	have	VERB
fsr-3229	82	8	a	a	DET
fsr-3229	82	9	conversion	conversion	NOUN
fsr-3229	82	10	option	option	NOUN
fsr-3229	82	11	,	,	PUNCT
fsr-3229	82	12	a	a	DET
fsr-3229	82	13	deductible	deductible	ADJ
fsr-3229	82	14	ira	ira	PROPN
fsr-3229	82	15	is	be	AUX
fsr-3229	82	16	ceteris	ceteris	NOUN
fsr-3229	82	17	paribus	paribus	NOUN
fsr-3229	82	18	favored	favor	VERB
fsr-3229	82	19	over	over	ADP
fsr-3229	82	20	a	a	DET
fsr-3229	82	21	roth	roth	PROPN
fsr-3229	82	22	ira	ira	PROPN
fsr-3229	82	23	.	.	PROPN
fsr-3229	83	1	hrung	hrung	PROPN
fsr-3229	83	2	(	(	PUNCT
fsr-3229	83	3	2007	2007	NUM
fsr-3229	83	4	)	)	PUNCT
fsr-3229	83	5	empirically	empirically	ADV
fsr-3229	83	6	examines	examine	VERB
fsr-3229	83	7	the	the	DET
fsr-3229	83	8	influence	influence	NOUN
fsr-3229	83	9	of	of	ADP
fsr-3229	83	10	tax	tax	NOUN
fsr-3229	83	11	and	and	CCONJ
fsr-3229	83	12	nontax	nontax	NOUN
fsr-3229	83	13	factors	factor	NOUN
fsr-3229	83	14	on	on	ADP
fsr-3229	83	15	the	the	DET
fsr-3229	83	16	rvd	rvd	PROPN
fsr-3229	83	17	choice	choice	NOUN
fsr-3229	83	18	.	.	PUNCT
fsr-3229	84	1	he	he	PRON
fsr-3229	84	2	discovers	discover	VERB
fsr-3229	84	3	taxpayer	taxpayer	NOUN
fsr-3229	84	4	liquidity	liquidity	NOUN
fsr-3229	84	5	is	be	AUX
fsr-3229	84	6	often	often	ADV
fsr-3229	84	7	more	more	ADV
fsr-3229	84	8	important	important	ADJ
fsr-3229	84	9	in	in	ADP
fsr-3229	84	10	choosing	choose	VERB
fsr-3229	84	11	between	between	ADP
fsr-3229	84	12	ira	ira	PROPN
fsr-3229	84	13	types	type	NOUN
fsr-3229	84	14	than	than	ADP
fsr-3229	84	15	tax	tax	NOUN
fsr-3229	84	16	factors	factor	NOUN
fsr-3229	84	17	.	.	PUNCT
fsr-3229	85	1	for	for	ADP
fsr-3229	85	2	example	example	NOUN
fsr-3229	85	3	,	,	PUNCT
fsr-3229	85	4	investors	investor	NOUN
fsr-3229	85	5	with	with	ADP
fsr-3229	85	6	children	child	NOUN
fsr-3229	85	7	are	be	AUX
fsr-3229	85	8	more	more	ADV
fsr-3229	85	9	likely	likely	ADJ
fsr-3229	85	10	to	to	PART
fsr-3229	85	11	contribute	contribute	VERB
fsr-3229	85	12	to	to	ADP
fsr-3229	85	13	a	a	DET
fsr-3229	85	14	deductible	deductible	ADJ
fsr-3229	85	15	ira	ira	PROPN
fsr-3229	85	16	with	with	ADP
fsr-3229	85	17	the	the	DET
fsr-3229	85	18	tax	tax	NOUN
fsr-3229	85	19	savings	saving	NOUN
fsr-3229	85	20	used	use	VERB
fsr-3229	85	21	for	for	ADP
fsr-3229	85	22	current	current	ADJ
fsr-3229	85	23	expenditures	expenditure	NOUN
fsr-3229	85	24	or	or	CCONJ
fsr-3229	85	25	to	to	PART
fsr-3229	85	26	increase	increase	VERB
fsr-3229	85	27	one	one	NUM
fsr-3229	85	28	’s	’s	PART
fsr-3229	85	29	current	current	ADJ
fsr-3229	85	30	ira	ira	PROPN
fsr-3229	85	31	contribution	contribution	NOUN
fsr-3229	85	32	.	.	PUNCT
fsr-3229	86	1	adelman	adelman	PROPN
fsr-3229	86	2	and	and	CCONJ
fsr-3229	86	3	cross	cross	PROPN
fsr-3229	86	4	(	(	PUNCT
fsr-3229	86	5	2010	2010	NUM
fsr-3229	86	6	)	)	PUNCT
fsr-3229	86	7	and	and	CCONJ
fsr-3229	86	8	anderson	anderson	PROPN
fsr-3229	86	9	and	and	CCONJ
fsr-3229	86	10	hulse	hulse	PROPN
fsr-3229	86	11	(	(	PUNCT
fsr-3229	86	12	2013	2013	NUM
fsr-3229	86	13	)	)	PUNCT
fsr-3229	86	14	revisit	revisit	VERB
fsr-3229	86	15	the	the	DET
fsr-3229	86	16	rvd	rvd	PROPN
fsr-3229	86	17	dilemma	dilemma	NOUN
fsr-3229	86	18	by	by	ADP
fsr-3229	86	19	comparing	compare	VERB
fsr-3229	86	20	the	the	DET
fsr-3229	86	21	deductible	deductible	ADJ
fsr-3229	86	22	and	and	CCONJ
fsr-3229	86	23	roth	roth	PROPN
fsr-3229	86	24	ira	ira	PROPN
fsr-3229	86	25	types	type	NOUN
fsr-3229	86	26	.	.	PUNCT
fsr-3229	87	1	their	their	PRON
fsr-3229	87	2	results	result	NOUN
fsr-3229	87	3	indicate	indicate	VERB
fsr-3229	87	4	the	the	DET
fsr-3229	87	5	rvd	rvd	PROPN
fsr-3229	87	6	choice	choice	NOUN
fsr-3229	87	7	can	can	AUX
fsr-3229	87	8	be	be	AUX
fsr-3229	87	9	influenced	influence	VERB
fsr-3229	87	10	by	by	ADP
fsr-3229	87	11	theoretical	theoretical	ADJ
fsr-3229	87	12	or	or	CCONJ
fsr-3229	87	13	practical	practical	ADJ
fsr-3229	87	14	assumptions	assumption	NOUN
fsr-3229	87	15	an	an	DET
fsr-3229	87	16	investor	investor	NOUN
fsr-3229	87	17	makes	make	VERB
fsr-3229	87	18	related	related	ADJ
fsr-3229	87	19	to	to	ADP
fsr-3229	87	20	a	a	DET
fsr-3229	87	21	tax	tax	NOUN
fsr-3229	87	22	bracket	bracket	NOUN
fsr-3229	87	23	effect	effect	NOUN
fsr-3229	87	24	,	,	PUNCT
fsr-3229	87	25	required	require	VERB
fsr-3229	87	26	minimum	minimum	NOUN
fsr-3229	87	27	distributions	distribution	NOUN
fsr-3229	87	28	(	(	PUNCT
fsr-3229	87	29	rmds	rmds	NOUN
fsr-3229	87	30	)	)	PUNCT
fsr-3229	87	31	,	,	PUNCT
fsr-3229	87	32	and	and	CCONJ
fsr-3229	87	33	impact	impact	NOUN
fsr-3229	87	34	of	of	ADP
fsr-3229	87	35	withdrawals	withdrawal	NOUN
fsr-3229	87	36	on	on	ADP
fsr-3229	87	37	the	the	DET
fsr-3229	87	38	amount	amount	NOUN
fsr-3229	87	39	of	of	ADP
fsr-3229	87	40	social	social	ADJ
fsr-3229	87	41	security	security	NOUN
fsr-3229	87	42	benefits	benefit	NOUN
fsr-3229	87	43	taxed	tax	VERB
fsr-3229	87	44	.	.	PUNCT
fsr-3229	88	1	anderson	anderson	PROPN
fsr-3229	88	2	and	and	CCONJ
fsr-3229	88	3	hulse	hulse	PROPN
fsr-3229	88	4	note	note	VERB
fsr-3229	88	5	that	that	SCONJ
fsr-3229	88	6	tax	tax	NOUN
fsr-3229	88	7	law	law	NOUN
fsr-3229	88	8	changes	change	NOUN
fsr-3229	88	9	(	(	PUNCT
fsr-3229	88	10	such	such	ADJ
fsr-3229	88	11	as	as	ADP
fsr-3229	88	12	the	the	DET
fsr-3229	88	13	american	american	ADJ
fsr-3229	88	14	taxpayer	taxpayer	PROPN
fsr-3229	88	15	relief	relief	PROPN
fsr-3229	88	16	act	act	NOUN
fsr-3229	88	17	of	of	ADP
fsr-3229	88	18	2012	2012	NUM
fsr-3229	88	19	)	)	PUNCT
fsr-3229	88	20	have	have	AUX
fsr-3229	88	21	relaxed	relax	VERB
fsr-3229	88	22	restrictions	restriction	NOUN
fsr-3229	88	23	making	make	VERB
fsr-3229	88	24	the	the	DET
fsr-3229	88	25	roth	roth	PROPN
fsr-3229	88	26	rollover	rollover	PROPN
fsr-3229	88	27	376	376	NUM
fsr-3229	88	28	r.m	r.m	PROPN
fsr-3229	88	29	.	.	PROPN
fsr-3229	88	30	hull	hull	PROPN
fsr-3229	88	31	,	,	PUNCT
fsr-3229	88	32	j.b	j.b	PROPN
fsr-3229	88	33	.	.	PROPN
fsr-3229	88	34	hull	hull	NOUN
fsr-3229	88	35	/	/	SYM
fsr-3229	88	36	financial	financial	ADJ
fsr-3229	88	37	services	service	NOUN
fsr-3229	88	38	review	review	VERB
fsr-3229	88	39	25	25	NUM
fsr-3229	88	40	(	(	PUNCT
fsr-3229	88	41	2016	2016	NUM
fsr-3229	88	42	)	)	PUNCT
fsr-3229	89	1	373–414	373–414	NUM
fsr-3229	89	2	option	option	NOUN
fsr-3229	89	3	available	available	ADJ
fsr-3229	89	4	to	to	ADP
fsr-3229	89	5	many	many	ADJ
fsr-3229	89	6	more	more	ADJ
fsr-3229	89	7	participants	participant	NOUN
fsr-3229	89	8	.	.	PUNCT
fsr-3229	90	1	they	they	PRON
fsr-3229	90	2	develop	develop	VERB
fsr-3229	90	3	a	a	DET
fsr-3229	90	4	framework	framework	NOUN
fsr-3229	90	5	for	for	ADP
fsr-3229	90	6	rvd	rvd	NOUN
fsr-3229	90	7	decisionmaking	decisionmake	VERB
fsr-3229	90	8	to	to	PART
fsr-3229	90	9	help	help	VERB
fsr-3229	90	10	an	an	DET
fsr-3229	90	11	investor	investor	NOUN
fsr-3229	90	12	decide	decide	VERB
fsr-3229	90	13	if	if	SCONJ
fsr-3229	90	14	a	a	DET
fsr-3229	90	15	roth	roth	NOUN
fsr-3229	90	16	rollover	rollover	NOUN
fsr-3229	90	17	is	be	AUX
fsr-3229	90	18	advantageous	advantageous	ADJ
fsr-3229	90	19	.	.	PUNCT
fsr-3229	91	1	as	as	SCONJ
fsr-3229	91	2	can	can	AUX
fsr-3229	91	3	be	be	AUX
fsr-3229	91	4	seen	see	VERB
fsr-3229	91	5	from	from	ADP
fsr-3229	91	6	our	our	PRON
fsr-3229	91	7	overview	overview	NOUN
fsr-3229	91	8	of	of	ADP
fsr-3229	91	9	general	general	ADJ
fsr-3229	91	10	background	background	NOUN
fsr-3229	91	11	information	information	NOUN
fsr-3229	91	12	on	on	ADP
fsr-3229	91	13	the	the	DET
fsr-3229	91	14	rvd	rvd	PROPN
fsr-3229	91	15	choice	choice	NOUN
fsr-3229	91	16	,	,	PUNCT
fsr-3229	91	17	the	the	DET
fsr-3229	91	18	research	research	NOUN
fsr-3229	91	19	has	have	AUX
fsr-3229	91	20	been	be	AUX
fsr-3229	91	21	frequently	frequently	ADV
fsr-3229	91	22	directed	direct	VERB
fsr-3229	91	23	towards	towards	ADP
fsr-3229	91	24	decisions	decision	NOUN
fsr-3229	91	25	other	other	ADJ
fsr-3229	91	26	than	than	ADP
fsr-3229	91	27	a	a	DET
fsr-3229	91	28	strict	strict	ADJ
fsr-3229	91	29	roth	roth	PROPN
fsr-3229	91	30	ira	ira	PROPN
fsr-3229	91	31	versus	versus	ADP
fsr-3229	91	32	deductible	deductible	ADJ
fsr-3229	91	33	ira	ira	PROPN
fsr-3229	91	34	choice	choice	NOUN
fsr-3229	91	35	.	.	PUNCT
fsr-3229	92	1	it	it	PRON
fsr-3229	92	2	regularly	regularly	ADV
fsr-3229	92	3	focuses	focus	VERB
fsr-3229	92	4	on	on	ADP
fsr-3229	92	5	conversion	conversion	NOUN
fsr-3229	92	6	from	from	ADP
fsr-3229	92	7	a	a	DET
fsr-3229	92	8	deductible	deductible	ADJ
fsr-3229	92	9	ira	ira	PROPN
fsr-3229	92	10	to	to	ADP
fsr-3229	92	11	a	a	DET
fsr-3229	92	12	roth	roth	PROPN
fsr-3229	92	13	ira	ira	PROPN
fsr-3229	92	14	reflecting	reflect	VERB
fsr-3229	92	15	financial	financial	ADJ
fsr-3229	92	16	advisors	advisor	NOUN
fsr-3229	92	17	main	main	ADJ
fsr-3229	92	18	task	task	NOUN
fsr-3229	92	19	,	,	PUNCT
fsr-3229	92	20	which	which	PRON
fsr-3229	92	21	is	be	AUX
fsr-3229	92	22	dealing	deal	VERB
fsr-3229	92	23	with	with	ADP
fsr-3229	92	24	that	that	DET
fsr-3229	92	25	segment	segment	NOUN
fsr-3229	92	26	of	of	ADP
fsr-3229	92	27	the	the	DET
fsr-3229	92	28	population	population	NOUN
fsr-3229	92	29	over	over	ADP
fsr-3229	92	30	50	50	NUM
fsr-3229	92	31	years	year	NOUN
fsr-3229	92	32	of	of	ADP
fsr-3229	92	33	age	age	NOUN
fsr-3229	92	34	who	who	PRON
fsr-3229	92	35	hold	hold	VERB
fsr-3229	92	36	most	most	ADJ
fsr-3229	92	37	of	of	ADP
fsr-3229	92	38	the	the	DET
fsr-3229	92	39	wealth	wealth	NOUN
fsr-3229	92	40	.	.	PUNCT
fsr-3229	93	1	in	in	ADP
fsr-3229	93	2	this	this	DET
fsr-3229	93	3	article	article	NOUN
fsr-3229	93	4	,	,	PUNCT
fsr-3229	93	5	we	we	PRON
fsr-3229	93	6	have	have	VERB
fsr-3229	93	7	a	a	DET
fsr-3229	93	8	different	different	ADJ
fsr-3229	93	9	orientation	orientation	NOUN
fsr-3229	93	10	as	as	SCONJ
fsr-3229	93	11	we	we	PRON
fsr-3229	93	12	focus	focus	VERB
fsr-3229	93	13	on	on	ADP
fsr-3229	93	14	a	a	DET
fsr-3229	93	15	younger	young	ADJ
fsr-3229	93	16	age	age	NOUN
fsr-3229	93	17	group	group	NOUN
fsr-3229	93	18	who	who	PRON
fsr-3229	93	19	are	be	AUX
fsr-3229	93	20	beginning	begin	VERB
fsr-3229	93	21	their	their	PRON
fsr-3229	93	22	retirement	retirement	NOUN
fsr-3229	93	23	investing	investing	NOUN
fsr-3229	93	24	and	and	CCONJ
fsr-3229	93	25	have	have	VERB
fsr-3229	93	26	modest	modest	ADJ
fsr-3229	93	27	earnings	earning	NOUN
fsr-3229	93	28	.	.	PUNCT
fsr-3229	94	1	for	for	ADP
fsr-3229	94	2	these	these	DET
fsr-3229	94	3	future	future	ADJ
fsr-3229	94	4	retirees	retiree	NOUN
fsr-3229	94	5	,	,	PUNCT
fsr-3229	94	6	they	they	PRON
fsr-3229	94	7	should	should	AUX
fsr-3229	94	8	be	be	AUX
fsr-3229	94	9	focusing	focus	VERB
fsr-3229	94	10	on	on	ADP
fsr-3229	94	11	their	their	PRON
fsr-3229	94	12	optimal	optimal	ADJ
fsr-3229	94	13	rvd	rvd	PROPN
fsr-3229	94	14	choice	choice	NOUN
fsr-3229	94	15	.	.	PUNCT
fsr-3229	95	1	this	this	DET
fsr-3229	95	2	article	article	NOUN
fsr-3229	95	3	addresses	address	VERB
fsr-3229	95	4	this	this	DET
fsr-3229	95	5	focus	focus	NOUN
fsr-3229	95	6	and	and	CCONJ
fsr-3229	95	7	demonstrates	demonstrate	VERB
fsr-3229	95	8	that	that	SCONJ
fsr-3229	95	9	sizeable	sizeable	ADJ
fsr-3229	95	10	gains	gain	NOUN
fsr-3229	95	11	in	in	ADP
fsr-3229	95	12	lifetime	lifetime	NOUN
fsr-3229	95	13	wealth	wealth	NOUN
fsr-3229	95	14	can	can	AUX
fsr-3229	95	15	be	be	AUX
fsr-3229	95	16	achieved	achieve	VERB
fsr-3229	95	17	even	even	ADV
fsr-3229	95	18	for	for	ADP
fsr-3229	95	19	modest	modest	ADJ
fsr-3229	95	20	income	income	NOUN
fsr-3229	95	21	earners	earner	NOUN
fsr-3229	95	22	.	.	PUNCT
fsr-3229	96	1	3	3	X
fsr-3229	96	2	.	.	X
fsr-3229	96	3	retirement	retirement	NOUN
fsr-3229	96	4	decision	decision	NOUN
fsr-3229	96	5	alternatives	alternative	NOUN
fsr-3229	96	6	and	and	CCONJ
fsr-3229	96	7	models	model	NOUN
fsr-3229	96	8	in	in	ADP
fsr-3229	96	9	this	this	DET
fsr-3229	96	10	section	section	NOUN
fsr-3229	96	11	,	,	PUNCT
fsr-3229	96	12	we	we	PRON
fsr-3229	96	13	first	first	ADV
fsr-3229	96	14	discuss	discuss	VERB
fsr-3229	96	15	the	the	DET
fsr-3229	96	16	proper	proper	ADJ
fsr-3229	96	17	comparison	comparison	NOUN
fsr-3229	96	18	between	between	ADP
fsr-3229	96	19	the	the	DET
fsr-3229	96	20	roth	roth	NOUN
fsr-3229	96	21	and	and	CCONJ
fsr-3229	96	22	deductible	deductible	ADJ
fsr-3229	96	23	ira	ira	PROPN
fsr-3229	96	24	types	type	NOUN
fsr-3229	96	25	.	.	PUNCT
fsr-3229	97	1	we	we	PRON
fsr-3229	97	2	then	then	ADV
fsr-3229	97	3	overview	overview	VERB
fsr-3229	97	4	four	four	NUM
fsr-3229	97	5	alternatives	alternative	NOUN
fsr-3229	97	6	investments	investment	NOUN
fsr-3229	97	7	that	that	PRON
fsr-3229	97	8	can	can	AUX
fsr-3229	97	9	be	be	AUX
fsr-3229	97	10	used	use	VERB
fsr-3229	97	11	for	for	ADP
fsr-3229	97	12	retirement	retirement	NOUN
fsr-3229	97	13	withdrawals	withdrawal	NOUN
fsr-3229	97	14	.	.	PUNCT
fsr-3229	98	1	these	these	DET
fsr-3229	98	2	four	four	NUM
fsr-3229	98	3	investments	investment	NOUN
fsr-3229	98	4	include	include	VERB
fsr-3229	98	5	two	two	NUM
fsr-3229	98	6	inferior	inferior	ADJ
fsr-3229	98	7	alternatives	alternative	NOUN
fsr-3229	98	8	(	(	PUNCT
fsr-3229	98	9	non	non	ADJ
fsr-3229	98	10	-	-	ADJ
fsr-3229	98	11	ira	ira	ADJ
fsr-3229	98	12	and	and	CCONJ
fsr-3229	98	13	nondeductible	nondeductible	PROPN
fsr-3229	98	14	ira	ira	PROPN
fsr-3229	98	15	)	)	PUNCT
fsr-3229	98	16	and	and	CCONJ
fsr-3229	98	17	the	the	DET
fsr-3229	98	18	two	two	NUM
fsr-3229	98	19	superior	superior	ADJ
fsr-3229	98	20	alternatives	alternative	NOUN
fsr-3229	98	21	(	(	PUNCT
fsr-3229	98	22	deductible	deductible	ADJ
fsr-3229	98	23	ira	ira	PROPN
fsr-3229	98	24	and	and	CCONJ
fsr-3229	98	25	roth	roth	PROPN
fsr-3229	98	26	ira	ira	PROPN
fsr-3229	98	27	)	)	PUNCT
fsr-3229	98	28	.	.	PUNCT
fsr-3229	99	1	finally	finally	ADV
fsr-3229	99	2	,	,	PUNCT
fsr-3229	99	3	we	we	PRON
fsr-3229	99	4	describe	describe	VERB
fsr-3229	99	5	the	the	DET
fsr-3229	99	6	need	need	NOUN
fsr-3229	99	7	to	to	PART
fsr-3229	99	8	create	create	VERB
fsr-3229	99	9	a	a	DET
fsr-3229	99	10	procedure	procedure	NOUN
fsr-3229	99	11	to	to	PART
fsr-3229	99	12	determine	determine	VERB
fsr-3229	99	13	a	a	DET
fsr-3229	99	14	precise	precise	ADJ
fsr-3229	99	15	allocation	allocation	NOUN
fsr-3229	99	16	between	between	ADP
fsr-3229	99	17	the	the	DET
fsr-3229	99	18	two	two	NUM
fsr-3229	99	19	superior	superior	ADJ
fsr-3229	99	20	ira	ira	PROPN
fsr-3229	99	21	alternatives	alternative	NOUN
fsr-3229	99	22	.	.	PUNCT
fsr-3229	100	1	while	while	SCONJ
fsr-3229	100	2	we	we	PRON
fsr-3229	100	3	focus	focus	VERB
fsr-3229	100	4	on	on	ADP
fsr-3229	100	5	a	a	DET
fsr-3229	100	6	comparison	comparison	NOUN
fsr-3229	100	7	between	between	ADP
fsr-3229	100	8	the	the	DET
fsr-3229	100	9	two	two	NUM
fsr-3229	100	10	superior	superior	ADJ
fsr-3229	100	11	ira	ira	PROPN
fsr-3229	100	12	types	type	NOUN
fsr-3229	100	13	,	,	PUNCT
fsr-3229	100	14	other	other	ADJ
fsr-3229	100	15	retirement	retirement	NOUN
fsr-3229	100	16	income	income	NOUN
fsr-3229	100	17	should	should	AUX
fsr-3229	100	18	not	not	PART
fsr-3229	100	19	be	be	AUX
fsr-3229	100	20	ignored	ignore	VERB
fsr-3229	100	21	.	.	PUNCT
fsr-3229	101	1	as	as	SCONJ
fsr-3229	101	2	we	we	PRON
fsr-3229	101	3	will	will	AUX
fsr-3229	101	4	illustrate	illustrate	VERB
fsr-3229	101	5	later	later	ADV
fsr-3229	101	6	in	in	ADP
fsr-3229	101	7	figs	fig	NOUN
fsr-3229	101	8	.	.	PUNCT
fsr-3229	102	1	1	1	NUM
fsr-3229	102	2	and	and	CCONJ
fsr-3229	102	3	2	2	NUM
fsr-3229	102	4	,	,	PUNCT
fsr-3229	102	5	withdrawals	withdrawal	NOUN
fsr-3229	102	6	from	from	ADP
fsr-3229	102	7	an	an	DET
fsr-3229	102	8	employer	employer	NOUN
fsr-3229	102	9	’s	’s	PART
fsr-3229	102	10	match	match	NOUN
fsr-3229	102	11	and	and	CCONJ
fsr-3229	102	12	other	other	ADJ
fsr-3229	102	13	investments	investment	NOUN
fsr-3229	102	14	(	(	PUNCT
fsr-3229	102	15	oi	oi	INTJ
fsr-3229	102	16	)	)	PUNCT
fsr-3229	102	17	during	during	ADP
fsr-3229	102	18	retirement	retirement	NOUN
fsr-3229	102	19	cause	cause	VERB
fsr-3229	102	20	the	the	DET
fsr-3229	102	21	optimal	optimal	ADJ
fsr-3229	102	22	rvd	rvd	ADJ
fsr-3229	102	23	decision	decision	NOUN
fsr-3229	102	24	to	to	PART
fsr-3229	102	25	allocate	allocate	VERB
fsr-3229	102	26	more	more	ADJ
fsr-3229	102	27	to	to	ADP
fsr-3229	102	28	a	a	DET
fsr-3229	102	29	roth	roth	PROPN
fsr-3229	102	30	ira	ira	PROPN
fsr-3229	102	31	.	.	PROPN
fsr-3229	102	32	3.1	3.1	NUM
fsr-3229	102	33	.	.	PUNCT
fsr-3229	103	1	retirement	retirement	NOUN
fsr-3229	103	2	investment	investment	NOUN
fsr-3229	103	3	alternatives	alternative	NOUN
fsr-3229	103	4	crain	crain	NOUN
fsr-3229	103	5	and	and	CCONJ
fsr-3229	103	6	austin	austin	PROPN
fsr-3229	103	7	(	(	PUNCT
fsr-3229	103	8	1997	1997	NUM
fsr-3229	103	9	)	)	PUNCT
fsr-3229	103	10	begin	begin	VERB
fsr-3229	103	11	modern	modern	ADJ
fsr-3229	103	12	day	day	NOUN
fsr-3229	103	13	rvd	rvd	PROPN
fsr-3229	103	14	modeling	modeling	NOUN
fsr-3229	103	15	.	.	PUNCT
fsr-3229	104	1	they	they	PRON
fsr-3229	104	2	point	point	VERB
fsr-3229	104	3	out	out	ADP
fsr-3229	104	4	the	the	DET
fsr-3229	104	5	superiority	superiority	NOUN
fsr-3229	104	6	of	of	ADP
fsr-3229	104	7	a	a	DET
fsr-3229	104	8	deductible	deductible	ADJ
fsr-3229	104	9	ira	ira	PROPN
fsr-3229	104	10	and	and	CCONJ
fsr-3229	104	11	a	a	DET
fsr-3229	104	12	roth	roth	PROPN
fsr-3229	104	13	ira	ira	PROPN
fsr-3229	104	14	to	to	ADP
fsr-3229	104	15	a	a	DET
fsr-3229	104	16	nondeductible	nondeductible	ADJ
fsr-3229	104	17	ira	ira	PROPN
fsr-3229	104	18	or	or	CCONJ
fsr-3229	104	19	any	any	DET
fsr-3229	104	20	non	non	ADJ
fsr-3229	104	21	-	-	ADJ
fsr-3229	104	22	ira	ira	ADJ
fsr-3229	104	23	investment	investment	NOUN
fsr-3229	104	24	.	.	PUNCT
fsr-3229	105	1	horan	horan	PROPN
fsr-3229	105	2	,	,	PUNCT
fsr-3229	105	3	peterson	peterson	PROPN
fsr-3229	105	4	,	,	PUNCT
fsr-3229	105	5	and	and	CCONJ
fsr-3229	105	6	mcleod	mcleod	PROPN
fsr-3229	105	7	(	(	PUNCT
fsr-3229	105	8	1997	1997	NUM
fsr-3229	105	9	)	)	PUNCT
fsr-3229	105	10	borrow	borrow	VERB
fsr-3229	105	11	from	from	ADP
fsr-3229	105	12	the	the	DET
fsr-3229	105	13	analysis	analysis	NOUN
fsr-3229	105	14	of	of	ADP
fsr-3229	105	15	crain	crain	NOUN
fsr-3229	105	16	and	and	CCONJ
fsr-3229	105	17	austin	austin	PROPN
fsr-3229	105	18	and	and	CCONJ
fsr-3229	105	19	permit	permit	VERB
fsr-3229	105	20	investors	investor	NOUN
fsr-3229	105	21	to	to	PART
fsr-3229	105	22	fall	fall	VERB
fsr-3229	105	23	into	into	ADP
fsr-3229	105	24	lower	low	ADJ
fsr-3229	105	25	tax	tax	NOUN
fsr-3229	105	26	brackets	bracket	NOUN
fsr-3229	105	27	upon	upon	SCONJ
fsr-3229	105	28	withdrawal	withdrawal	NOUN
fsr-3229	105	29	of	of	ADP
fsr-3229	105	30	retirement	retirement	NOUN
fsr-3229	105	31	assets	asset	NOUN
fsr-3229	105	32	.	.	PUNCT
fsr-3229	106	1	this	this	PRON
fsr-3229	106	2	not	not	PART
fsr-3229	106	3	only	only	ADV
fsr-3229	106	4	has	have	VERB
fsr-3229	106	5	a	a	DET
fsr-3229	106	6	significant	significant	ADJ
fsr-3229	106	7	effect	effect	NOUN
fsr-3229	106	8	on	on	ADP
fsr-3229	106	9	the	the	DET
fsr-3229	106	10	rvd	rvd	PROPN
fsr-3229	106	11	choice	choice	NOUN
fsr-3229	106	12	but	but	CCONJ
fsr-3229	106	13	also	also	ADV
fsr-3229	106	14	the	the	DET
fsr-3229	106	15	investor	investor	NOUN
fsr-3229	106	16	’s	’s	PART
fsr-3229	106	17	choice	choice	NOUN
fsr-3229	106	18	between	between	ADP
fsr-3229	106	19	nondeductible	nondeductible	ADJ
fsr-3229	106	20	ira	ira	PROPN
fsr-3229	106	21	contributions	contribution	NOUN
fsr-3229	106	22	and	and	CCONJ
fsr-3229	106	23	taxable	taxable	ADJ
fsr-3229	106	24	mutual	mutual	ADJ
fsr-3229	106	25	fund	fund	NOUN
fsr-3229	106	26	investments	investment	NOUN
fsr-3229	106	27	.	.	PUNCT
fsr-3229	107	1	they	they	PRON
fsr-3229	107	2	state	state	VERB
fsr-3229	107	3	that	that	SCONJ
fsr-3229	107	4	comparing	compare	VERB
fsr-3229	107	5	future	future	ADJ
fsr-3229	107	6	values	value	NOUN
fsr-3229	107	7	of	of	ADP
fsr-3229	107	8	taxable	taxable	ADJ
fsr-3229	107	9	investments	investment	NOUN
fsr-3229	107	10	and	and	CCONJ
fsr-3229	107	11	nondeductible	nondeductible	ADJ
fsr-3229	107	12	ira	ira	PROPN
fsr-3229	107	13	investments	investment	NOUN
fsr-3229	107	14	require	require	VERB
fsr-3229	107	15	establishing	establish	VERB
fsr-3229	107	16	the	the	DET
fsr-3229	107	17	formulas	formula	NOUN
fsr-3229	107	18	governing	govern	VERB
fsr-3229	107	19	their	their	PRON
fsr-3229	107	20	after	after	NOUN
fsr-3229	107	21	-	-	PUNCT
fsr-3229	107	22	tax	tax	NOUN
fsr-3229	107	23	accumulations.2	accumulations.2	ADP
fsr-3229	107	24	seida	seida	NOUN
fsr-3229	107	25	and	and	CCONJ
fsr-3229	107	26	stern	stern	ADJ
fsr-3229	107	27	(	(	PUNCT
fsr-3229	107	28	1998	1998	NUM
fsr-3229	107	29	)	)	PUNCT
fsr-3229	107	30	use	use	VERB
fsr-3229	107	31	the	the	DET
fsr-3229	107	32	sw	sw	PROPN
fsr-3229	107	33	framework	framework	NOUN
fsr-3229	107	34	to	to	PART
fsr-3229	107	35	analyze	analyze	VERB
fsr-3229	107	36	the	the	DET
fsr-3229	107	37	rvd	rvd	PROPN
fsr-3229	107	38	dilemma	dilemma	PROPN
fsr-3229	107	39	.	.	PUNCT
fsr-3229	108	1	they	they	PRON
fsr-3229	108	2	argue	argue	VERB
fsr-3229	108	3	that	that	SCONJ
fsr-3229	108	4	a	a	DET
fsr-3229	108	5	roth	roth	PROPN
fsr-3229	108	6	ira	ira	PROPN
fsr-3229	108	7	investment	investment	NOUN
fsr-3229	108	8	made	make	VERB
fsr-3229	108	9	after	after	SCONJ
fsr-3229	108	10	taxes	taxis	NOUN
fsr-3229	108	11	are	be	AUX
fsr-3229	108	12	paid	pay	VERB
fsr-3229	108	13	can	can	AUX
fsr-3229	108	14	not	not	PART
fsr-3229	108	15	be	be	AUX
fsr-3229	108	16	directly	directly	ADV
fsr-3229	108	17	compared	compare	VERB
fsr-3229	108	18	with	with	ADP
fsr-3229	108	19	a	a	DET
fsr-3229	108	20	before	before	ADP
fsr-3229	108	21	-	-	PUNCT
fsr-3229	108	22	tax	tax	NOUN
fsr-3229	108	23	investment	investment	NOUN
fsr-3229	108	24	in	in	ADP
fsr-3229	108	25	a	a	DET
fsr-3229	108	26	deductible	deductible	ADJ
fsr-3229	108	27	ira	ira	PROPN
fsr-3229	108	28	because	because	SCONJ
fsr-3229	108	29	the	the	DET
fsr-3229	108	30	latter	latter	ADJ
fsr-3229	108	31	costs	cost	VERB
fsr-3229	108	32	less	less	ADJ
fsr-3229	108	33	because	because	SCONJ
fsr-3229	108	34	of	of	ADP
fsr-3229	108	35	savings	saving	NOUN
fsr-3229	108	36	from	from	ADP
fsr-3229	108	37	a	a	DET
fsr-3229	108	38	tax	tax	NOUN
fsr-3229	108	39	deduction	deduction	NOUN
fsr-3229	108	40	.	.	PUNCT
fsr-3229	109	1	a	a	DET
fsr-3229	109	2	roth	roth	PROPN
fsr-3229	109	3	ira	ira	PROPN
fsr-3229	109	4	investment	investment	NOUN
fsr-3229	109	5	also	also	ADV
fsr-3229	109	6	can	can	AUX
fsr-3229	109	7	not	not	PART
fsr-3229	109	8	be	be	AUX
fsr-3229	109	9	compared	compare	VERB
fsr-3229	109	10	with	with	ADP
fsr-3229	109	11	an	an	DET
fsr-3229	109	12	equal	equal	ADJ
fsr-3229	109	13	dollar	dollar	NOUN
fsr-3229	109	14	amount	amount	NOUN
fsr-3229	109	15	of	of	ADP
fsr-3229	109	16	after	after	ADP
fsr-3229	109	17	-	-	PUNCT
fsr-3229	109	18	tax	tax	NOUN
fsr-3229	109	19	deductible	deductible	ADJ
fsr-3229	109	20	ira	ira	PROPN
fsr-3229	109	21	investment	investment	NOUN
fsr-3229	109	22	if	if	SCONJ
fsr-3229	109	23	the	the	DET
fsr-3229	109	24	deductible	deductible	ADJ
fsr-3229	109	25	ira	ira	PROPN
fsr-3229	109	26	’s	’s	PART
fsr-3229	109	27	initial	initial	ADJ
fsr-3229	109	28	balance	balance	NOUN
fsr-3229	109	29	would	would	AUX
fsr-3229	109	30	exceed	exceed	VERB
fsr-3229	109	31	statutory	statutory	ADJ
fsr-3229	109	32	limitations	limitation	NOUN
fsr-3229	109	33	.	.	PUNCT
fsr-3229	110	1	seida	seida	PROPN
fsr-3229	110	2	and	and	CCONJ
fsr-3229	110	3	stern	stern	ADJ
fsr-3229	110	4	argue	argue	VERB
fsr-3229	110	5	that	that	SCONJ
fsr-3229	110	6	a	a	DET
fsr-3229	110	7	proper	proper	ADJ
fsr-3229	110	8	comparison	comparison	NOUN
fsr-3229	110	9	of	of	ADP
fsr-3229	110	10	a	a	DET
fsr-3229	110	11	deductible	deductible	ADJ
fsr-3229	110	12	ira	ira	PROPN
fsr-3229	110	13	to	to	ADP
fsr-3229	110	14	a	a	DET
fsr-3229	110	15	roth	roth	PROPN
fsr-3229	110	16	ira	ira	PROPN
fsr-3229	110	17	requires	require	VERB
fsr-3229	110	18	that	that	SCONJ
fsr-3229	110	19	a	a	DET
fsr-3229	110	20	deductible	deductible	ADJ
fsr-3229	110	21	ira	ira	PROPN
fsr-3229	110	22	be	be	AUX
fsr-3229	110	23	coupled	couple	VERB
fsr-3229	110	24	with	with	ADP
fsr-3229	110	25	a	a	DET
fsr-3229	110	26	supplemental	supplemental	ADJ
fsr-3229	110	27	outlay	outlay	NOUN
fsr-3229	110	28	equal	equal	ADJ
fsr-3229	110	29	to	to	ADP
fsr-3229	110	30	the	the	DET
fsr-3229	110	31	tax	tax	NOUN
fsr-3229	110	32	savings	saving	NOUN
fsr-3229	110	33	.	.	PUNCT
fsr-3229	111	1	however	however	ADV
fsr-3229	111	2	,	,	PUNCT
fsr-3229	111	3	they	they	PRON
fsr-3229	111	4	were	be	AUX
fsr-3229	111	5	writing	write	VERB
fsr-3229	111	6	in	in	ADP
fsr-3229	111	7	an	an	DET
fsr-3229	111	8	era	era	NOUN
fsr-3229	111	9	with	with	ADP
fsr-3229	111	10	limited	limited	ADJ
fsr-3229	111	11	maximum	maximum	ADJ
fsr-3229	111	12	contributions	contribution	NOUN
fsr-3229	111	13	and	and	CCONJ
fsr-3229	111	14	restrictions	restriction	NOUN
fsr-3229	111	15	on	on	ADP
fsr-3229	111	16	ira	ira	PROPN
fsr-3229	111	17	contributions	contribution	NOUN
fsr-3229	111	18	caused	cause	VERB
fsr-3229	111	19	by	by	ADP
fsr-3229	111	20	ceilings	ceiling	NOUN
fsr-3229	111	21	on	on	ADP
fsr-3229	111	22	income	income	NOUN
fsr-3229	111	23	that	that	PRON
fsr-3229	111	24	made	make	VERB
fsr-3229	111	25	377r.m	377r.m	NOUN
fsr-3229	111	26	.	.	PUNCT
fsr-3229	112	1	hull	hull	NOUN
fsr-3229	112	2	,	,	PUNCT
fsr-3229	112	3	j.b	j.b	PROPN
fsr-3229	112	4	.	.	PROPN
fsr-3229	112	5	hull	hull	NOUN
fsr-3229	112	6	/	/	SYM
fsr-3229	112	7	financial	financial	ADJ
fsr-3229	112	8	services	service	NOUN
fsr-3229	112	9	review	review	VERB
fsr-3229	112	10	25	25	NUM
fsr-3229	112	11	(	(	PUNCT
fsr-3229	112	12	2016	2016	NUM
fsr-3229	112	13	)	)	PUNCT
fsr-3229	113	1	373–414	373–414	NUM
fsr-3229	113	2	the	the	DET
fsr-3229	113	3	proper	proper	ADJ
fsr-3229	113	4	comparison	comparison	NOUN
fsr-3229	113	5	hard	hard	ADV
fsr-3229	113	6	to	to	PART
fsr-3229	113	7	attain	attain	VERB
fsr-3229	113	8	.	.	PUNCT
fsr-3229	114	1	in	in	ADP
fsr-3229	114	2	today	today	NOUN
fsr-3229	114	3	’s	’s	PART
fsr-3229	114	4	investment	investment	NOUN
fsr-3229	114	5	environment	environment	NOUN
fsr-3229	114	6	,	,	PUNCT
fsr-3229	114	7	most	most	ADJ
fsr-3229	114	8	investors	investor	NOUN
fsr-3229	114	9	should	should	AUX
fsr-3229	114	10	have	have	VERB
fsr-3229	114	11	little	little	ADJ
fsr-3229	114	12	problem	problem	NOUN
fsr-3229	114	13	in	in	ADP
fsr-3229	114	14	investing	invest	VERB
fsr-3229	114	15	the	the	DET
fsr-3229	114	16	tax	tax	NOUN
fsr-3229	114	17	savings	saving	NOUN
fsr-3229	114	18	in	in	ADP
fsr-3229	114	19	a	a	DET
fsr-3229	114	20	deductible	deductible	ADJ
fsr-3229	114	21	ira	ira	PROPN
fsr-3229	114	22	without	without	ADP
fsr-3229	114	23	exceeding	exceed	VERB
fsr-3229	114	24	maximum	maximum	ADJ
fsr-3229	114	25	ira	ira	PROPN
fsr-3229	114	26	contributions	contribution	NOUN
fsr-3229	114	27	.	.	PUNCT
fsr-3229	115	1	for	for	ADP
fsr-3229	115	2	example	example	NOUN
fsr-3229	115	3	,	,	PUNCT
fsr-3229	115	4	irs	irs	PROPN
fsr-3229	115	5	numbers	number	NOUN
fsr-3229	115	6	as	as	ADP
fsr-3229	115	7	of	of	ADP
fsr-3229	115	8	2016	2016	NUM
fsr-3229	115	9	indicate	indicate	VERB
fsr-3229	115	10	it	it	PRON
fsr-3229	115	11	is	be	AUX
fsr-3229	115	12	possible	possible	ADJ
fsr-3229	115	13	that	that	SCONJ
fsr-3229	115	14	a	a	DET
fsr-3229	115	15	person	person	NOUN
fsr-3229	115	16	can	can	AUX
fsr-3229	115	17	invest	invest	VERB
fsr-3229	115	18	up	up	ADP
fsr-3229	115	19	to	to	PART
fsr-3229	115	20	$	$	SYM
fsr-3229	115	21	76,500	76,500	NUM
fsr-3229	115	22	(	(	PUNCT
fsr-3229	115	23	or	or	CCONJ
fsr-3229	115	24	$	$	SYM
fsr-3229	115	25	89,500	89,500	NUM
fsr-3229	115	26	if	if	SCONJ
fsr-3229	115	27	over	over	ADP
fsr-3229	115	28	50	50	NUM
fsr-3229	115	29	years	year	NOUN
fsr-3229	115	30	of	of	ADP
fsr-3229	115	31	age	age	NOUN
fsr-3229	115	32	)	)	PUNCT
fsr-3229	115	33	in	in	ADP
fsr-3229	115	34	iras	ira	NOUN
fsr-3229	115	35	.	.	PUNCT
fsr-3229	116	1	thus	thus	ADV
fsr-3229	116	2	,	,	PUNCT
fsr-3229	116	3	an	an	DET
fsr-3229	116	4	investor	investor	NOUN
fsr-3229	116	5	today	today	NOUN
fsr-3229	116	6	should	should	AUX
fsr-3229	116	7	have	have	VERB
fsr-3229	116	8	little	little	ADJ
fsr-3229	116	9	trouble	trouble	NOUN
fsr-3229	116	10	in	in	ADP
fsr-3229	116	11	investing	invest	VERB
fsr-3229	116	12	the	the	DET
fsr-3229	116	13	tax	tax	NOUN
fsr-3229	116	14	savings	saving	NOUN
fsr-3229	116	15	in	in	ADP
fsr-3229	116	16	a	a	DET
fsr-3229	116	17	deductible	deductible	ADJ
fsr-3229	116	18	ira	ira	PROPN
fsr-3229	116	19	.	.	PUNCT
fsr-3229	117	1	in	in	ADP
fsr-3229	117	2	this	this	DET
fsr-3229	117	3	article	article	NOUN
fsr-3229	117	4	,	,	PUNCT
fsr-3229	117	5	we	we	PRON
fsr-3229	117	6	focus	focus	VERB
fsr-3229	117	7	on	on	ADP
fsr-3229	117	8	the	the	DET
fsr-3229	117	9	proper	proper	ADJ
fsr-3229	117	10	comparison	comparison	NOUN
fsr-3229	117	11	that	that	PRON
fsr-3229	117	12	involves	involve	VERB
fsr-3229	117	13	contrasting	contrast	VERB
fsr-3229	117	14	the	the	DET
fsr-3229	117	15	dollar	dollar	NOUN
fsr-3229	117	16	amount	amount	NOUN
fsr-3229	117	17	of	of	ADP
fsr-3229	117	18	a	a	DET
fsr-3229	117	19	roth	roth	NOUN
fsr-3229	117	20	ira	ira	PROPN
fsr-3229	117	21	with	with	ADP
fsr-3229	117	22	that	that	PRON
fsr-3229	117	23	of	of	ADP
fsr-3229	117	24	a	a	DET
fsr-3229	117	25	deductible	deductible	ADJ
fsr-3229	117	26	ira	ira	PROPN
fsr-3229	117	27	plus	plus	CCONJ
fsr-3229	117	28	its	its	PRON
fsr-3229	117	29	tax	tax	NOUN
fsr-3229	117	30	savings	saving	NOUN
fsr-3229	117	31	.	.	PUNCT
fsr-3229	118	1	except	except	SCONJ
fsr-3229	118	2	for	for	ADP
fsr-3229	118	3	unusual	unusual	ADJ
fsr-3229	118	4	situations	situation	NOUN
fsr-3229	118	5	,	,	PUNCT
fsr-3229	118	6	it	it	PRON
fsr-3229	118	7	should	should	AUX
fsr-3229	118	8	be	be	AUX
fsr-3229	118	9	rare	rare	ADJ
fsr-3229	118	10	for	for	SCONJ
fsr-3229	118	11	this	this	DET
fsr-3229	118	12	principle	principle	NOUN
fsr-3229	118	13	to	to	PART
fsr-3229	118	14	be	be	AUX
fsr-3229	118	15	violated	violate	VERB
fsr-3229	118	16	.	.	PUNCT
fsr-3229	119	1	however	however	ADV
fsr-3229	119	2	,	,	PUNCT
fsr-3229	119	3	if	if	SCONJ
fsr-3229	119	4	the	the	DET
fsr-3229	119	5	proper	proper	ADJ
fsr-3229	119	6	comparison	comparison	NOUN
fsr-3229	119	7	principle	principle	NOUN
fsr-3229	119	8	is	be	AUX
fsr-3229	119	9	violated	violate	VERB
fsr-3229	119	10	,	,	PUNCT
fsr-3229	119	11	our	our	PRON
fsr-3229	119	12	procedure	procedure	NOUN
fsr-3229	119	13	breakdowns	breakdown	NOUN
fsr-3229	119	14	because	because	SCONJ
fsr-3229	119	15	it	it	PRON
fsr-3229	119	16	assumes	assume	VERB
fsr-3229	119	17	an	an	DET
fsr-3229	119	18	investor	investor	NOUN
fsr-3229	119	19	’s	’s	PART
fsr-3229	119	20	deductible	deductible	ADJ
fsr-3229	119	21	ira	ira	PROPN
fsr-3229	119	22	contribution	contribution	NOUN
fsr-3229	119	23	includes	include	VERB
fsr-3229	119	24	all	all	DET
fsr-3229	119	25	tax	tax	NOUN
fsr-3229	119	26	savings	saving	NOUN
fsr-3229	119	27	from	from	ADP
fsr-3229	119	28	the	the	DET
fsr-3229	119	29	deductible	deductible	ADJ
fsr-3229	119	30	ira	ira	PROPN
fsr-3229	119	31	.	.	PROPN
fsr-3229	120	1	violation	violation	NOUN
fsr-3229	120	2	of	of	ADP
fsr-3229	120	3	this	this	DET
fsr-3229	120	4	principle	principle	NOUN
fsr-3229	120	5	means	mean	VERB
fsr-3229	120	6	that	that	SCONJ
fsr-3229	120	7	one	one	PRON
fsr-3229	120	8	could	could	AUX
fsr-3229	120	9	actually	actually	ADV
fsr-3229	120	10	invest	invest	VERB
fsr-3229	120	11	more	more	ADJ
fsr-3229	120	12	retirement	retirement	NOUN
fsr-3229	120	13	dollars	dollar	NOUN
fsr-3229	120	14	by	by	ADP
fsr-3229	120	15	choosing	choose	VERB
fsr-3229	120	16	a	a	DET
fsr-3229	120	17	roth	roth	PROPN
fsr-3229	120	18	ira	ira	PROPN
fsr-3229	120	19	.	.	PROPN
fsr-3229	120	20	3.2	3.2	NUM
fsr-3229	120	21	.	.	PUNCT
fsr-3229	121	1	nondeductible	nondeductible	PROPN
fsr-3229	121	2	ira	ira	PROPN
fsr-3229	121	3	and	and	CCONJ
fsr-3229	121	4	a	a	DET
fsr-3229	121	5	non	non	ADJ
fsr-3229	121	6	-	-	ADJ
fsr-3229	121	7	ira	ira	ADJ
fsr-3229	121	8	comparison	comparison	NOUN
fsr-3229	121	9	while	while	SCONJ
fsr-3229	121	10	we	we	PRON
fsr-3229	121	11	consider	consider	VERB
fsr-3229	121	12	the	the	DET
fsr-3229	121	13	nondeductible	nondeductible	ADJ
fsr-3229	121	14	ira	ira	PROPN
fsr-3229	121	15	and	and	CCONJ
fsr-3229	121	16	non	non	ADJ
fsr-3229	121	17	-	-	ADJ
fsr-3229	121	18	ira	ira	ADJ
fsr-3229	121	19	alternatives	alternative	NOUN
fsr-3229	121	20	inferior	inferior	ADJ
fsr-3229	121	21	,	,	PUNCT
fsr-3229	121	22	they	they	PRON
fsr-3229	121	23	are	be	AUX
fsr-3229	121	24	still	still	ADV
fsr-3229	121	25	important	important	ADJ
fsr-3229	121	26	,	,	PUNCT
fsr-3229	121	27	as	as	SCONJ
fsr-3229	121	28	some	some	DET
fsr-3229	121	29	investors	investor	NOUN
fsr-3229	121	30	will	will	AUX
fsr-3229	121	31	be	be	AUX
fsr-3229	121	32	in	in	ADP
fsr-3229	121	33	a	a	DET
fsr-3229	121	34	position	position	NOUN
fsr-3229	121	35	to	to	PART
fsr-3229	121	36	save	save	VERB
fsr-3229	121	37	beyond	beyond	ADP
fsr-3229	121	38	the	the	DET
fsr-3229	121	39	two	two	NUM
fsr-3229	121	40	superior	superior	ADJ
fsr-3229	121	41	ira	ira	PROPN
fsr-3229	121	42	choices	choice	NOUN
fsr-3229	121	43	.	.	PUNCT
fsr-3229	122	1	funds	fund	NOUN
fsr-3229	122	2	withdrawn	withdraw	VERB
fsr-3229	122	3	from	from	ADP
fsr-3229	122	4	the	the	DET
fsr-3229	122	5	two	two	NUM
fsr-3229	122	6	inferior	inferior	ADJ
fsr-3229	122	7	choices	choice	NOUN
fsr-3229	122	8	can	can	AUX
fsr-3229	122	9	influence	influence	VERB
fsr-3229	122	10	the	the	DET
fsr-3229	122	11	optimal	optimal	ADJ
fsr-3229	122	12	rvd	rvd	PROPN
fsr-3229	122	13	choice	choice	NOUN
fsr-3229	122	14	.	.	PUNCT
fsr-3229	123	1	this	this	PRON
fsr-3229	123	2	is	be	AUX
fsr-3229	123	3	because	because	SCONJ
fsr-3229	123	4	the	the	DET
fsr-3229	123	5	roth	roth	PROPN
fsr-3229	123	6	ira	ira	PROPN
fsr-3229	123	7	becomes	become	VERB
fsr-3229	123	8	a	a	DET
fsr-3229	123	9	more	more	ADV
fsr-3229	123	10	favorable	favorable	ADJ
fsr-3229	123	11	choice	choice	NOUN
fsr-3229	123	12	over	over	ADP
fsr-3229	123	13	a	a	DET
fsr-3229	123	14	deductible	deductible	ADJ
fsr-3229	123	15	ira	ira	PROPN
fsr-3229	123	16	when	when	SCONJ
fsr-3229	123	17	investors	investor	NOUN
fsr-3229	123	18	have	have	VERB
fsr-3229	123	19	other	other	ADJ
fsr-3229	123	20	sources	source	NOUN
fsr-3229	123	21	of	of	ADP
fsr-3229	123	22	income	income	NOUN
fsr-3229	123	23	that	that	PRON
fsr-3229	123	24	increase	increase	VERB
fsr-3229	123	25	their	their	PRON
fsr-3229	123	26	withdrawal	withdrawal	NOUN
fsr-3229	123	27	tax	tax	NOUN
fsr-3229	123	28	rate	rate	NOUN
fsr-3229	123	29	.	.	PUNCT
fsr-3229	124	1	in	in	ADP
fsr-3229	124	2	addition	addition	NOUN
fsr-3229	124	3	to	to	ADP
fsr-3229	124	4	deductible	deductible	VERB
fsr-3229	124	5	and	and	CCONJ
fsr-3229	124	6	roth	roth	PROPN
fsr-3229	124	7	iras	ira	NOUN
fsr-3229	124	8	,	,	PUNCT
fsr-3229	124	9	the	the	DET
fsr-3229	124	10	horan	horan	PROPN
fsr-3229	124	11	,	,	PUNCT
fsr-3229	124	12	peterson	peterson	PROPN
fsr-3229	124	13	and	and	CCONJ
fsr-3229	124	14	mcleod	mcleod	PROPN
fsr-3229	124	15	,	,	PUNCT
fsr-3229	124	16	hpm	hpm	PROPN
fsr-3229	124	17	,	,	PUNCT
fsr-3229	124	18	(	(	PUNCT
fsr-3229	124	19	1997	1997	NUM
fsr-3229	124	20	)	)	PUNCT
fsr-3229	124	21	formulas	formula	NOUN
fsr-3229	124	22	(	(	PUNCT
fsr-3229	124	23	grounded	ground	VERB
fsr-3229	124	24	in	in	ADP
fsr-3229	124	25	seida	seida	PROPN
fsr-3229	124	26	and	and	CCONJ
fsr-3229	124	27	stern	stern	ADJ
fsr-3229	124	28	)	)	PUNCT
fsr-3229	124	29	consider	consider	VERB
fsr-3229	124	30	non	non	ADJ
fsr-3229	124	31	-	-	ADJ
fsr-3229	124	32	iras	iras	ADJ
fsr-3229	124	33	and	and	CCONJ
fsr-3229	124	34	nondeductible	nondeductible	PROPN
fsr-3229	124	35	ira	ira	PROPN
fsr-3229	124	36	.	.	PUNCT
fsr-3229	125	1	given	give	VERB
fsr-3229	125	2	that	that	DET
fsr-3229	125	3	earnings	earning	NOUN
fsr-3229	125	4	of	of	ADP
fsr-3229	125	5	a	a	DET
fsr-3229	125	6	nondeductible	nondeductible	ADJ
fsr-3229	125	7	ira	ira	PROPN
fsr-3229	125	8	are	be	AUX
fsr-3229	125	9	taxed	tax	VERB
fsr-3229	125	10	at	at	ADP
fsr-3229	125	11	the	the	DET
fsr-3229	125	12	ordinary	ordinary	ADJ
fsr-3229	125	13	rate	rate	NOUN
fsr-3229	125	14	upon	upon	SCONJ
fsr-3229	125	15	withdrawal	withdrawal	NOUN
fsr-3229	125	16	while	while	SCONJ
fsr-3229	125	17	its	its	PRON
fsr-3229	125	18	actual	actual	ADJ
fsr-3229	125	19	principal	principal	NOUN
fsr-3229	125	20	contributed	contribute	VERB
fsr-3229	125	21	is	be	AUX
fsr-3229	125	22	not	not	PART
fsr-3229	125	23	taxed	tax	VERB
fsr-3229	125	24	on	on	ADP
fsr-3229	125	25	withdrawal	withdrawal	NOUN
fsr-3229	125	26	,	,	PUNCT
fsr-3229	125	27	hpm	hpm	NOUN
fsr-3229	125	28	state	state	NOUN
fsr-3229	125	29	the	the	DET
fsr-3229	125	30	after	after	ADP
fsr-3229	125	31	-	-	PUNCT
fsr-3229	125	32	tax	tax	NOUN
fsr-3229	125	33	future	future	ADJ
fsr-3229	125	34	value	value	NOUN
fsr-3229	125	35	of	of	ADP
fsr-3229	125	36	a	a	DET
fsr-3229	125	37	nondeductible	nondeductible	ADJ
fsr-3229	125	38	ira	ira	PROPN
fsr-3229	125	39	dollar	dollar	NOUN
fsr-3229	125	40	(	(	PUNCT
fsr-3229	125	41	fvatn	fvatn	PROPN
fsr-3229	125	42	)	)	PUNCT
fsr-3229	125	43	is	be	AUX
fsr-3229	125	44	fvatn	fvatn	NOUN
fsr-3229	125	45	�	�	PROPN
fsr-3229	125	46	1	1	NUM
fsr-3229	125	47	�	�	PROPN
fsr-3229	125	48	(	(	PUNCT
fsr-3229	125	49	[	[	X
fsr-3229	125	50	1	1	NUM
fsr-3229	125	51	�	�	PROPN
fsr-3229	125	52	rc]yc	rc]yc	VERB
fsr-3229	125	53	�	�	PROPN
fsr-3229	125	54	1)(1	1)(1	NUM
fsr-3229	125	55	�	�	PROPN
fsr-3229	125	56	tw	tw	PROPN
fsr-3229	125	57	)	)	PUNCT
fsr-3229	125	58	(	(	PUNCT
fsr-3229	125	59	1	1	X
fsr-3229	125	60	)	)	PUNCT
fsr-3229	125	61	where	where	SCONJ
fsr-3229	125	62	tw	tw	X
fsr-3229	125	63	�	�	PROPN
fsr-3229	125	64	ordinary	ordinary	ADJ
fsr-3229	125	65	marginal	marginal	ADJ
fsr-3229	125	66	tax	tax	NOUN
fsr-3229	125	67	rate	rate	NOUN
fsr-3229	125	68	upon	upon	SCONJ
fsr-3229	125	69	withdrawal	withdrawal	NOUN
fsr-3229	125	70	,	,	PUNCT
fsr-3229	125	71	rc	rc	PROPN
fsr-3229	125	72	�	�	PROPN
fsr-3229	125	73	expected	expect	VERB
fsr-3229	125	74	rate	rate	NOUN
fsr-3229	125	75	of	of	ADP
fsr-3229	125	76	return	return	NOUN
fsr-3229	125	77	on	on	ADP
fsr-3229	125	78	contribution	contribution	NOUN
fsr-3229	125	79	,	,	PUNCT
fsr-3229	125	80	and	and	CCONJ
fsr-3229	125	81	yc	yc	NOUN
fsr-3229	125	82	�	�	PROPN
fsr-3229	125	83	number	number	NOUN
fsr-3229	125	84	of	of	ADP
fsr-3229	125	85	years	year	NOUN
fsr-3229	125	86	until	until	ADP
fsr-3229	125	87	withdrawal	withdrawal	NOUN
fsr-3229	125	88	.	.	PUNCT
fsr-3229	126	1	for	for	ADP
fsr-3229	126	2	a	a	DET
fsr-3229	126	3	non	non	ADJ
fsr-3229	126	4	-	-	ADJ
fsr-3229	126	5	ira	ira	ADJ
fsr-3229	126	6	taxable	taxable	ADJ
fsr-3229	126	7	mutual	mutual	ADJ
fsr-3229	126	8	fund	fund	NOUN
fsr-3229	126	9	investment	investment	NOUN
fsr-3229	126	10	(	(	PUNCT
fsr-3229	126	11	fvbtm	fvbtm	PROPN
fsr-3229	126	12	)	)	PUNCT
fsr-3229	126	13	,	,	PUNCT
fsr-3229	126	14	hpm	hpm	NOUN
fsr-3229	126	15	state	state	NOUN
fsr-3229	126	16	that	that	PRON
fsr-3229	126	17	a	a	DET
fsr-3229	126	18	dollar	dollar	NOUN
fsr-3229	126	19	invested	invest	VERB
fsr-3229	126	20	has	have	VERB
fsr-3229	126	21	,	,	PUNCT
fsr-3229	126	22	at	at	ADP
fsr-3229	126	23	withdrawal	withdrawal	NOUN
fsr-3229	126	24	,	,	PUNCT
fsr-3229	126	25	a	a	DET
fsr-3229	126	26	before	before	ADP
fsr-3229	126	27	-	-	PUNCT
fsr-3229	126	28	tax	tax	NOUN
fsr-3229	126	29	future	future	ADJ
fsr-3229	126	30	value	value	NOUN
fsr-3229	126	31	of	of	ADP
fsr-3229	126	32	fvbtm	fvbtm	PROPN
fsr-3229	126	33	�	�	PROPN
fsr-3229	126	34	(	(	PUNCT
fsr-3229	126	35	1	1	NUM
fsr-3229	126	36	�	�	PROPN
fsr-3229	126	37	rc	rc	PROPN
fsr-3229	126	38	�	�	PROPN
fsr-3229	126	39	rcpoitc	rcpoitc	PROPN
fsr-3229	126	40	�	�	PROPN
fsr-3229	126	41	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	126	42	(	(	PUNCT
fsr-3229	126	43	2	2	X
fsr-3229	126	44	)	)	PUNCT
fsr-3229	126	45	where	where	SCONJ
fsr-3229	126	46	poi	poi	PROPN
fsr-3229	126	47	�	�	PROPN
fsr-3229	126	48	percent	percent	NOUN
fsr-3229	126	49	of	of	ADP
fsr-3229	126	50	annual	annual	ADJ
fsr-3229	126	51	return	return	NOUN
fsr-3229	126	52	distributed	distribute	VERB
fsr-3229	126	53	as	as	ADP
fsr-3229	126	54	ordinary	ordinary	ADJ
fsr-3229	126	55	income	income	NOUN
fsr-3229	126	56	,	,	PUNCT
fsr-3229	126	57	tc	tc	PROPN
fsr-3229	126	58	�	�	PROPN
fsr-3229	126	59	ordinary	ordinary	ADJ
fsr-3229	126	60	marginal	marginal	ADJ
fsr-3229	126	61	tax	tax	NOUN
fsr-3229	126	62	rate,3	rate,3	NOUN
fsr-3229	126	63	pcg	pcg	PROPN
fsr-3229	126	64	�	�	PROPN
fsr-3229	126	65	percent	percent	NOUN
fsr-3229	126	66	of	of	ADP
fsr-3229	126	67	annual	annual	ADJ
fsr-3229	126	68	return	return	NOUN
fsr-3229	126	69	distributed	distribute	VERB
fsr-3229	126	70	as	as	ADP
fsr-3229	126	71	capital	capital	NOUN
fsr-3229	126	72	gains	gain	NOUN
fsr-3229	126	73	,	,	PUNCT
fsr-3229	126	74	and	and	CCONJ
fsr-3229	126	75	tcg	tcg	PROPN
fsr-3229	126	76	�	�	PROPN
fsr-3229	126	77	intermediate	intermediate	ADJ
fsr-3229	126	78	marginal	marginal	ADJ
fsr-3229	126	79	tax	tax	NOUN
fsr-3229	126	80	rate	rate	NOUN
fsr-3229	126	81	on	on	ADP
fsr-3229	126	82	capital	capital	NOUN
fsr-3229	126	83	gains	gain	NOUN
fsr-3229	126	84	.	.	PUNCT
fsr-3229	127	1	hpm	hpm	PROPN
fsr-3229	127	2	add	add	VERB
fsr-3229	127	3	that	that	SCONJ
fsr-3229	127	4	a	a	DET
fsr-3229	127	5	capital	capital	NOUN
fsr-3229	127	6	gain	gain	NOUN
fsr-3229	127	7	tax	tax	NOUN
fsr-3229	127	8	is	be	AUX
fsr-3229	127	9	recognized	recognize	VERB
fsr-3229	127	10	is	be	AUX
fsr-3229	127	11	based	base	VERB
fsr-3229	127	12	on	on	ADP
fsr-3229	127	13	the	the	DET
fsr-3229	127	14	before	before	ADP
fsr-3229	127	15	-	-	PUNCT
fsr-3229	127	16	tax	tax	NOUN
fsr-3229	127	17	future	future	ADJ
fsr-3229	127	18	value	value	NOUN
fsr-3229	127	19	at	at	ADP
fsr-3229	127	20	withdrawal	withdrawal	NOUN
fsr-3229	127	21	of	of	ADP
fsr-3229	127	22	fvbtm	fvbtm	NOUN
fsr-3229	127	23	as	as	SCONJ
fsr-3229	127	24	given	give	VERB
fsr-3229	127	25	in	in	ADP
fsr-3229	127	26	(	(	PUNCT
fsr-3229	127	27	2	2	NUM
fsr-3229	127	28	)	)	PUNCT
fsr-3229	127	29	less	less	ADJ
fsr-3229	127	30	the	the	DET
fsr-3229	127	31	adjusted	adjusted	ADJ
fsr-3229	127	32	basis	basis	NOUN
fsr-3229	127	33	,	,	PUNCT
fsr-3229	127	34	composed	compose	VERB
fsr-3229	127	35	of	of	ADP
fsr-3229	127	36	the	the	DET
fsr-3229	127	37	initial	initial	ADJ
fsr-3229	127	38	investment	investment	NOUN
fsr-3229	127	39	and	and	CCONJ
fsr-3229	127	40	distributions	distribution	NOUN
fsr-3229	127	41	less	less	ADJ
fsr-3229	127	42	the	the	DET
fsr-3229	127	43	income	income	NOUN
fsr-3229	127	44	tax	tax	NOUN
fsr-3229	127	45	on	on	ADP
fsr-3229	127	46	distributions	distribution	NOUN
fsr-3229	127	47	.	.	PUNCT
fsr-3229	128	1	at	at	ADP
fsr-3229	128	2	withdrawal	withdrawal	NOUN
fsr-3229	128	3	,	,	PUNCT
fsr-3229	128	4	the	the	DET
fsr-3229	128	5	after	after	ADP
fsr-3229	128	6	-	-	PUNCT
fsr-3229	128	7	tax	tax	NOUN
fsr-3229	128	8	future	future	ADJ
fsr-3229	128	9	value	value	NOUN
fsr-3229	128	10	of	of	ADP
fsr-3229	128	11	a	a	DET
fsr-3229	128	12	taxable	taxable	ADJ
fsr-3229	128	13	mutual	mutual	ADJ
fsr-3229	128	14	fund	fund	NOUN
fsr-3229	128	15	investment	investment	NOUN
fsr-3229	128	16	(	(	PUNCT
fsr-3229	128	17	fvatm	fvatm	NOUN
fsr-3229	128	18	)	)	PUNCT
fsr-3229	128	19	is	be	AUX
fsr-3229	128	20	378	378	NUM
fsr-3229	128	21	r.m	r.m	PROPN
fsr-3229	128	22	.	.	PROPN
fsr-3229	128	23	hull	hull	PROPN
fsr-3229	128	24	,	,	PUNCT
fsr-3229	128	25	j.b	j.b	PROPN
fsr-3229	128	26	.	.	PROPN
fsr-3229	128	27	hull	hull	NOUN
fsr-3229	128	28	/	/	SYM
fsr-3229	128	29	financial	financial	ADJ
fsr-3229	128	30	services	service	NOUN
fsr-3229	128	31	review	review	VERB
fsr-3229	128	32	25	25	NUM
fsr-3229	128	33	(	(	PUNCT
fsr-3229	128	34	2016	2016	NUM
fsr-3229	128	35	)	)	PUNCT
fsr-3229	129	1	373–414	373–414	NUM
fsr-3229	129	2	fvatm	fvatm	ADJ
fsr-3229	129	3	�	�	PROPN
fsr-3229	129	4	(	(	PUNCT
fsr-3229	129	5	1	1	NUM
fsr-3229	129	6	�	�	PROPN
fsr-3229	129	7	rc	rc	PROPN
fsr-3229	129	8	�	�	PROPN
fsr-3229	129	9	rcp0itc	rcp0itc	PROPN
fsr-3229	129	10	�	�	PROPN
fsr-3229	129	11	rpcgtcg)yc	rpcgtcg)yc	PROPN
fsr-3229	129	12	�	�	PROPN
fsr-3229	129	13	tcg	tcg	PROPN
fsr-3229	129	14	�	�	PROPN
fsr-3229	129	15	(	(	PUNCT
fsr-3229	129	16	1	1	NUM
fsr-3229	129	17	�	�	PROPN
fsr-3229	129	18	rc	rc	PROPN
fsr-3229	129	19	�	�	PROPN
fsr-3229	129	20	rcp0itc	rcp0itc	PROPN
fsr-3229	129	21	�	�	PROPN
fsr-3229	129	22	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	129	23	�	�	PROPN
fsr-3229	129	24	1	1	NUM
fsr-3229	129	25	�	�	PROPN
fsr-3229	129	26	rcp0i(1	rcp0i(1	PROPN
fsr-3229	129	27	�	�	PROPN
fsr-3229	129	28	tc	tc	PROPN
fsr-3229	129	29	)	)	PUNCT
fsr-3229	129	30	(	(	PUNCT
fsr-3229	129	31	1	1	NUM
fsr-3229	129	32	�	�	PROPN
fsr-3229	129	33	rc	rc	PROPN
fsr-3229	129	34	�	�	PROPN
fsr-3229	129	35	rcp0itc	rcp0itc	PROPN
fsr-3229	129	36	�	�	PROPN
fsr-3229	129	37	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	129	38	�	�	PROPN
fsr-3229	129	39	1	1	NUM
fsr-3229	129	40	rc	rc	PROPN
fsr-3229	129	41	�	�	PROPN
fsr-3229	129	42	rcp0itc	rcp0itc	PROPN
fsr-3229	129	43	�	�	PROPN
fsr-3229	129	44	rcpcgtcg	rcpcgtcg	PROPN
fsr-3229	129	45	�	�	PROPN
fsr-3229	129	46	rcpcg(1	rcpcg(1	PROPN
fsr-3229	129	47	�	�	PROPN
fsr-3229	129	48	tcg	tcg	NOUN
fsr-3229	129	49	)	)	PUNCT
fsr-3229	129	50	(	(	PUNCT
fsr-3229	129	51	1	1	NUM
fsr-3229	129	52	�	�	PROPN
fsr-3229	129	53	rc	rc	PROPN
fsr-3229	129	54	�	�	PROPN
fsr-3229	129	55	rcp0itc	rcp0itc	PROPN
fsr-3229	129	56	�	�	PROPN
fsr-3229	129	57	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	129	58	�	�	PROPN
fsr-3229	129	59	1	1	NUM
fsr-3229	129	60	rc	rc	PROPN
fsr-3229	129	61	�	�	PROPN
fsr-3229	129	62	rcp0itc	rcp0itc	PROPN
fsr-3229	129	63	�	�	PROPN
fsr-3229	129	64	rcpcgtcg	rcpcgtcg	PROPN
fsr-3229	129	65	�	�	PROPN
fsr-3229	129	66	(	(	PUNCT
fsr-3229	129	67	3	3	NUM
fsr-3229	129	68	)	)	PUNCT
fsr-3229	129	69	the	the	DET
fsr-3229	129	70	term	term	NOUN
fsr-3229	129	71	inside	inside	ADP
fsr-3229	129	72	the	the	DET
fsr-3229	129	73	brackets	bracket	NOUN
fsr-3229	129	74	of	of	ADP
fsr-3229	129	75	(	(	PUNCT
fsr-3229	129	76	3	3	NUM
fsr-3229	129	77	)	)	PUNCT
fsr-3229	129	78	represents	represent	VERB
fsr-3229	129	79	the	the	DET
fsr-3229	129	80	before	before	ADP
fsr-3229	129	81	-	-	PUNCT
fsr-3229	129	82	tax	tax	NOUN
fsr-3229	129	83	accumulation	accumulation	NOUN
fsr-3229	129	84	at	at	ADP
fsr-3229	129	85	withdrawal	withdrawal	NOUN
fsr-3229	129	86	less	less	ADV
fsr-3229	129	87	the	the	DET
fsr-3229	129	88	adjusted	adjusted	ADJ
fsr-3229	129	89	basis	basis	NOUN
fsr-3229	129	90	.	.	PUNCT
fsr-3229	130	1	hpm	hpm	PROPN
fsr-3229	130	2	state	state	NOUN
fsr-3229	130	3	one	one	PRON
fsr-3229	130	4	may	may	AUX
fsr-3229	130	5	want	want	VERB
fsr-3229	130	6	to	to	PART
fsr-3229	130	7	forgo	forgo	VERB
fsr-3229	130	8	the	the	DET
fsr-3229	130	9	ira	ira	PROPN
fsr-3229	130	10	tax	tax	NOUN
fsr-3229	130	11	deferral	deferral	NOUN
fsr-3229	130	12	in	in	ADP
fsr-3229	130	13	exchange	exchange	NOUN
fsr-3229	130	14	for	for	ADP
fsr-3229	130	15	paying	pay	VERB
fsr-3229	130	16	lower	low	ADJ
fsr-3229	130	17	capital	capital	NOUN
fsr-3229	130	18	gains	gain	NOUN
fsr-3229	130	19	tax	tax	NOUN
fsr-3229	130	20	.	.	PUNCT
fsr-3229	131	1	when	when	SCONJ
fsr-3229	131	2	comparing	compare	VERB
fsr-3229	131	3	a	a	DET
fsr-3229	131	4	nondeductible	nondeductible	ADJ
fsr-3229	131	5	ira	ira	PROPN
fsr-3229	131	6	and	and	CCONJ
fsr-3229	131	7	a	a	DET
fsr-3229	131	8	non	non	ADJ
fsr-3229	131	9	-	-	PROPN
fsr-3229	131	10	ira	ira	PROPN
fsr-3229	131	11	,	,	PUNCT
fsr-3229	131	12	the	the	DET
fsr-3229	131	13	objective	objective	NOUN
fsr-3229	131	14	is	be	AUX
fsr-3229	131	15	to	to	PART
fsr-3229	131	16	determine	determine	VERB
fsr-3229	131	17	the	the	DET
fsr-3229	131	18	percentage	percentage	NOUN
fsr-3229	131	19	of	of	ADP
fsr-3229	131	20	capital	capital	NOUN
fsr-3229	131	21	gains	gain	NOUN
fsr-3229	131	22	distribution	distribution	NOUN
fsr-3229	131	23	that	that	PRON
fsr-3229	131	24	makes	make	VERB
fsr-3229	131	25	one	one	NUM
fsr-3229	131	26	indifferent	indifferent	NOUN
fsr-3229	131	27	between	between	ADP
fsr-3229	131	28	a	a	DET
fsr-3229	131	29	taxable	taxable	ADJ
fsr-3229	131	30	mutual	mutual	ADJ
fsr-3229	131	31	fund	fund	NOUN
fsr-3229	131	32	investment	investment	NOUN
fsr-3229	131	33	and	and	CCONJ
fsr-3229	131	34	the	the	DET
fsr-3229	131	35	same	same	ADJ
fsr-3229	131	36	investment	investment	NOUN
fsr-3229	131	37	in	in	ADP
fsr-3229	131	38	a	a	DET
fsr-3229	131	39	nondeductible	nondeductible	ADJ
fsr-3229	131	40	ira	ira	PROPN
fsr-3229	131	41	.	.	PROPN
fsr-3229	131	42	hpm	hpm	PROPN
fsr-3229	131	43	set	set	PROPN
fsr-3229	131	44	(	(	PUNCT
fsr-3229	131	45	1	1	X
fsr-3229	131	46	)	)	PUNCT
fsr-3229	131	47	equal	equal	ADJ
fsr-3229	131	48	to	to	ADP
fsr-3229	131	49	(	(	PUNCT
fsr-3229	131	50	3	3	NUM
fsr-3229	131	51	)	)	PUNCT
fsr-3229	131	52	to	to	PART
fsr-3229	131	53	get	get	VERB
fsr-3229	131	54	1	1	NUM
fsr-3229	131	55	�	�	PROPN
fsr-3229	131	56	[	[	X
fsr-3229	131	57	(	(	PUNCT
fsr-3229	131	58	1	1	NUM
fsr-3229	131	59	�	�	PROPN
fsr-3229	131	60	rc)yc	rc)yc	PROPN
fsr-3229	131	61	�	�	PROPN
fsr-3229	131	62	1](1	1](1	NUM
fsr-3229	131	63	�	�	PROPN
fsr-3229	131	64	tw	tw	NOUN
fsr-3229	131	65	)	)	PUNCT
fsr-3229	131	66	�	�	PROPN
fsr-3229	131	67	1	1	NUM
fsr-3229	131	68	�	�	PROPN
fsr-3229	131	69	rc	rc	PROPN
fsr-3229	131	70	�	�	PROPN
fsr-3229	131	71	rcp0itc	rcp0itc	PROPN
fsr-3229	131	72	�	�	PROPN
fsr-3229	131	73	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	131	74	�	�	PROPN
fsr-3229	131	75	tcg	tcg	PROPN
fsr-3229	131	76	�	�	PROPN
fsr-3229	131	77	(	(	PUNCT
fsr-3229	131	78	1	1	NUM
fsr-3229	131	79	�	�	PROPN
fsr-3229	131	80	rc	rc	PROPN
fsr-3229	131	81	�	�	PROPN
fsr-3229	131	82	rcp0itc	rcp0itc	PROPN
fsr-3229	131	83	�	�	PROPN
fsr-3229	131	84	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	131	85	�	�	PROPN
fsr-3229	131	86	1	1	NUM
fsr-3229	131	87	�	�	PROPN
fsr-3229	131	88	rcp0i(1	rcp0i(1	PROPN
fsr-3229	131	89	�	�	PROPN
fsr-3229	131	90	tc	tc	NUM
fsr-3229	131	91	)	)	PUNCT
fsr-3229	131	92	(	(	PUNCT
fsr-3229	131	93	1	1	NUM
fsr-3229	131	94	�	�	PROPN
fsr-3229	131	95	rc	rc	PROPN
fsr-3229	131	96	�	�	PROPN
fsr-3229	131	97	rcp0itc	rcp0itc	PROPN
fsr-3229	131	98	�	�	PROPN
fsr-3229	131	99	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	131	100	�	�	PROPN
fsr-3229	131	101	1	1	NUM
fsr-3229	131	102	rc	rc	PROPN
fsr-3229	131	103	�	�	PROPN
fsr-3229	131	104	rcp0itc	rcp0itc	PROPN
fsr-3229	131	105	�	�	PROPN
fsr-3229	131	106	rcpcgtcg	rcpcgtcg	PROPN
fsr-3229	131	107	�	�	PROPN
fsr-3229	131	108	rcp0i(1	rcp0i(1	PROPN
fsr-3229	131	109	�	�	PROPN
fsr-3229	131	110	tc	tc	PROPN
fsr-3229	131	111	)	)	PUNCT
fsr-3229	131	112	(	(	PUNCT
fsr-3229	131	113	1	1	NUM
fsr-3229	131	114	�	�	PROPN
fsr-3229	131	115	rc	rc	PROPN
fsr-3229	131	116	�	�	PROPN
fsr-3229	131	117	rcp0itc	rcp0itc	PROPN
fsr-3229	131	118	�	�	PROPN
fsr-3229	131	119	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	131	120	�	�	PROPN
fsr-3229	131	121	1	1	NUM
fsr-3229	131	122	rc	rc	PROPN
fsr-3229	131	123	�	�	PROPN
fsr-3229	131	124	rcp0itc	rcp0itc	PROPN
fsr-3229	131	125	�	�	PROPN
fsr-3229	131	126	rcpcgtcg	rcpcgtcg	PROPN
fsr-3229	131	127	�	�	PROPN
fsr-3229	131	128	(	(	PUNCT
fsr-3229	131	129	4	4	X
fsr-3229	131	130	)	)	PUNCT
fsr-3229	131	131	they	they	PRON
fsr-3229	131	132	use	use	VERB
fsr-3229	131	133	this	this	DET
fsr-3229	131	134	expression	expression	NOUN
fsr-3229	131	135	to	to	PART
fsr-3229	131	136	solve	solve	VERB
fsr-3229	131	137	for	for	ADP
fsr-3229	131	138	the	the	DET
fsr-3229	131	139	percentage	percentage	NOUN
fsr-3229	131	140	of	of	ADP
fsr-3229	131	141	return	return	NOUN
fsr-3229	131	142	distributed	distribute	VERB
fsr-3229	131	143	as	as	ADP
fsr-3229	131	144	capital	capital	NOUN
fsr-3229	131	145	gain	gain	NOUN
fsr-3229	131	146	(	(	PUNCT
fsr-3229	131	147	pcg	pcg	PROPN
fsr-3229	131	148	)	)	PUNCT
fsr-3229	131	149	subject	subject	NOUN
fsr-3229	131	150	to	to	ADP
fsr-3229	131	151	0	0	NUM
fsr-3229	131	152	�	�	PROPN
fsr-3229	131	153	pcg	pcg	PROPN
fsr-3229	131	154	�	�	PROPN
fsr-3229	131	155	1	1	NUM
fsr-3229	131	156	,	,	PUNCT
fsr-3229	131	157	0	0	NUM
fsr-3229	131	158	�	�	PROPN
fsr-3229	131	159	poi	poi	PROPN
fsr-3229	131	160	�	�	PROPN
fsr-3229	131	161	1	1	NUM
fsr-3229	131	162	,	,	PUNCT
fsr-3229	131	163	and	and	CCONJ
fsr-3229	131	164	0	0	NUM
fsr-3229	131	165	�	�	PROPN
fsr-3229	131	166	pcg	pcg	PROPN
fsr-3229	131	167	�	�	PROPN
fsr-3229	131	168	poi	poi	PROPN
fsr-3229	131	169	�	�	PROPN
fsr-3229	131	170	1	1	NUM
fsr-3229	131	171	.	.	NUM
fsr-3229	131	172	3.3	3.3	NUM
fsr-3229	131	173	.	.	PUNCT
fsr-3229	132	1	roth	roth	PROPN
fsr-3229	132	2	ira	ira	PROPN
fsr-3229	132	3	and	and	CCONJ
fsr-3229	132	4	deductible	deductible	ADJ
fsr-3229	132	5	ira	ira	PROPN
fsr-3229	132	6	comparison	comparison	NOUN
fsr-3229	132	7	while	while	SCONJ
fsr-3229	132	8	the	the	DET
fsr-3229	132	9	roth	roth	PROPN
fsr-3229	132	10	ira	ira	PROPN
fsr-3229	132	11	allows	allow	VERB
fsr-3229	132	12	for	for	SCONJ
fsr-3229	132	13	all	all	DET
fsr-3229	132	14	future	future	ADJ
fsr-3229	132	15	earnings	earning	NOUN
fsr-3229	132	16	and	and	CCONJ
fsr-3229	132	17	withdrawals	withdrawal	NOUN
fsr-3229	132	18	to	to	PART
fsr-3229	132	19	be	be	AUX
fsr-3229	132	20	free	free	ADJ
fsr-3229	132	21	from	from	ADP
fsr-3229	132	22	tax	tax	NOUN
fsr-3229	132	23	,	,	PUNCT
fsr-3229	132	24	it	it	PRON
fsr-3229	132	25	is	be	AUX
fsr-3229	132	26	taxed	tax	VERB
fsr-3229	132	27	at	at	ADP
fsr-3229	132	28	the	the	DET
fsr-3229	132	29	ordinary	ordinary	ADJ
fsr-3229	132	30	rate	rate	NOUN
fsr-3229	132	31	when	when	SCONJ
fsr-3229	132	32	contributed	contribute	VERB
fsr-3229	132	33	.	.	PUNCT
fsr-3229	133	1	as	as	ADP
fsr-3229	133	2	such	such	ADJ
fsr-3229	133	3	,	,	PUNCT
fsr-3229	133	4	an	an	DET
fsr-3229	133	5	after	after	ADP
fsr-3229	133	6	-	-	PUNCT
fsr-3229	133	7	tax	tax	NOUN
fsr-3229	133	8	future	future	ADJ
fsr-3229	133	9	value	value	NOUN
fsr-3229	133	10	roth	roth	PROPN
fsr-3229	133	11	ira	ira	PROPN
fsr-3229	133	12	dollar	dollar	NOUN
fsr-3229	133	13	is	be	AUX
fsr-3229	133	14	fvroth	fvroth	ADJ
fsr-3229	133	15	�	�	PROPN
fsr-3229	133	16	$	$	SYM
fsr-3229	133	17	1(1	1(1	NUM
fsr-3229	133	18	�	�	PROPN
fsr-3229	133	19	tc)(1	tc)(1	ADP
fsr-3229	133	20	�	�	PROPN
fsr-3229	133	21	rc)yc	rc)yc	PROPN
fsr-3229	133	22	(	(	PUNCT
fsr-3229	133	23	5	5	NUM
fsr-3229	133	24	)	)	PUNCT
fsr-3229	133	25	where	where	SCONJ
fsr-3229	133	26	tc	tc	NOUN
fsr-3229	133	27	�	�	PROPN
fsr-3229	133	28	ordinary	ordinary	ADJ
fsr-3229	133	29	marginal	marginal	ADJ
fsr-3229	133	30	tax	tax	NOUN
fsr-3229	133	31	rate	rate	NOUN
fsr-3229	133	32	upon	upon	SCONJ
fsr-3229	133	33	contribution	contribution	NOUN
fsr-3229	133	34	.	.	PUNCT
fsr-3229	134	1	for	for	ADP
fsr-3229	134	2	a	a	DET
fsr-3229	134	3	conversion	conversion	NOUN
fsr-3229	134	4	into	into	ADP
fsr-3229	134	5	a	a	DET
fsr-3229	134	6	roth	roth	PROPN
fsr-3229	134	7	ira	ira	PROPN
fsr-3229	134	8	,	,	PUNCT
fsr-3229	134	9	hpm	hpm	NOUN
fsr-3229	134	10	assume	assume	VERB
fsr-3229	134	11	all	all	DET
fsr-3229	134	12	assets	asset	NOUN
fsr-3229	134	13	being	be	AUX
fsr-3229	134	14	converted	convert	VERB
fsr-3229	134	15	are	be	AUX
fsr-3229	134	16	deductible	deductible	ADJ
fsr-3229	134	17	contributions	contribution	NOUN
fsr-3229	134	18	and	and	CCONJ
fsr-3229	134	19	earnings	earning	NOUN
fsr-3229	134	20	subject	subject	ADJ
fsr-3229	134	21	to	to	ADP
fsr-3229	134	22	tax	tax	NOUN
fsr-3229	134	23	.	.	PUNCT
fsr-3229	135	1	the	the	DET
fsr-3229	135	2	after	after	ADP
fsr-3229	135	3	-	-	PUNCT
fsr-3229	135	4	tax	tax	NOUN
fsr-3229	135	5	future	future	ADJ
fsr-3229	135	6	value	value	NOUN
fsr-3229	135	7	of	of	ADP
fsr-3229	135	8	a	a	DET
fsr-3229	135	9	dollar	dollar	NOUN
fsr-3229	135	10	in	in	ADP
fsr-3229	135	11	an	an	DET
fsr-3229	135	12	existing	exist	VERB
fsr-3229	135	13	deductible	deductible	ADJ
fsr-3229	135	14	ira	ira	PROPN
fsr-3229	135	15	account	account	NOUN
fsr-3229	135	16	is	be	AUX
fsr-3229	135	17	fvatd	fvatd	PROPN
fsr-3229	135	18	�	�	PROPN
fsr-3229	135	19	$	$	SYM
fsr-3229	135	20	1(1	1(1	NUM
fsr-3229	135	21	�	�	PROPN
fsr-3229	135	22	rc)yc(1	rc)yc(1	PROPN
fsr-3229	135	23	�	�	PROPN
fsr-3229	135	24	tw	tw	PROPN
fsr-3229	135	25	)	)	PUNCT
fsr-3229	135	26	(	(	PUNCT
fsr-3229	135	27	6	6	NUM
fsr-3229	135	28	)	)	PUNCT
fsr-3229	135	29	where	where	SCONJ
fsr-3229	135	30	tw	tw	X
fsr-3229	135	31	�	�	PROPN
fsr-3229	135	32	ordinary	ordinary	ADJ
fsr-3229	135	33	marginal	marginal	ADJ
fsr-3229	135	34	tax	tax	NOUN
fsr-3229	135	35	rate	rate	NOUN
fsr-3229	135	36	upon	upon	SCONJ
fsr-3229	135	37	withdrawal	withdrawal	NOUN
fsr-3229	135	38	.	.	PUNCT
fsr-3229	136	1	at	at	ADP
fsr-3229	136	2	the	the	DET
fsr-3229	136	3	time	time	NOUN
fsr-3229	136	4	they	they	PRON
fsr-3229	136	5	were	be	AUX
fsr-3229	136	6	writing	write	VERB
fsr-3229	136	7	,	,	PUNCT
fsr-3229	136	8	hpm	hpm	PROPN
fsr-3229	136	9	stated	state	VERB
fsr-3229	136	10	that	that	SCONJ
fsr-3229	136	11	investors	investor	NOUN
fsr-3229	136	12	with	with	ADP
fsr-3229	136	13	agis	agis	NOUN
fsr-3229	136	14	of	of	ADP
fsr-3229	136	15	no	no	DET
fsr-3229	136	16	more	more	ADJ
fsr-3229	136	17	than	than	ADP
fsr-3229	136	18	$	$	SYM
fsr-3229	136	19	100,000	100,000	NUM
fsr-3229	136	20	might	might	AUX
fsr-3229	136	21	convert	convert	VERB
fsr-3229	136	22	existing	exist	VERB
fsr-3229	136	23	deductible	deductible	ADJ
fsr-3229	136	24	iras	ira	NOUN
fsr-3229	136	25	to	to	ADP
fsr-3229	136	26	roth	roth	PROPN
fsr-3229	136	27	iras	ira	NOUN
fsr-3229	136	28	.	.	PUNCT
fsr-3229	137	1	if	if	SCONJ
fsr-3229	137	2	the	the	DET
fsr-3229	137	3	tax	tax	NOUN
fsr-3229	137	4	liability	liability	NOUN
fsr-3229	137	5	is	be	AUX
fsr-3229	137	6	paid	pay	VERB
fsr-3229	137	7	379r.m	379r.m	NOUN
fsr-3229	137	8	.	.	PUNCT
fsr-3229	138	1	hull	hull	NOUN
fsr-3229	138	2	,	,	PUNCT
fsr-3229	138	3	j.b	j.b	PROPN
fsr-3229	138	4	.	.	PROPN
fsr-3229	138	5	hull	hull	NOUN
fsr-3229	138	6	/	/	SYM
fsr-3229	138	7	financial	financial	ADJ
fsr-3229	138	8	services	service	NOUN
fsr-3229	138	9	review	review	VERB
fsr-3229	138	10	25	25	NUM
fsr-3229	138	11	(	(	PUNCT
fsr-3229	138	12	2016	2016	NUM
fsr-3229	138	13	)	)	PUNCT
fsr-3229	139	1	373–414	373–414	NUM
fsr-3229	139	2	from	from	ADP
fsr-3229	139	3	the	the	DET
fsr-3229	139	4	ira	ira	PROPN
fsr-3229	139	5	assets	asset	NOUN
fsr-3229	139	6	in	in	ADP
fsr-3229	139	7	the	the	DET
fsr-3229	139	8	year	year	NOUN
fsr-3229	139	9	of	of	ADP
fsr-3229	139	10	conversion	conversion	NOUN
fsr-3229	139	11	then	then	ADV
fsr-3229	139	12	investors	investor	NOUN
fsr-3229	139	13	should	should	AUX
fsr-3229	139	14	convert	convert	VERB
fsr-3229	139	15	when	when	SCONJ
fsr-3229	139	16	fvroth	fvroth	PROPN
fsr-3229	139	17	�	�	PROPN
fsr-3229	139	18	fvatd	fvatd	PROPN
fsr-3229	139	19	or	or	CCONJ
fsr-3229	139	20	when	when	SCONJ
fsr-3229	139	21	we	we	PRON
fsr-3229	139	22	have	have	VERB
fsr-3229	139	23	fvroth	fvroth	PROPN
fsr-3229	139	24	fvatd	fvatd	PROPN
fsr-3229	139	25	�	�	PROPN
fsr-3229	139	26	(	(	PUNCT
fsr-3229	139	27	1	1	NUM
fsr-3229	139	28	�	�	PROPN
fsr-3229	139	29	tc)(1	tc)(1	ADP
fsr-3229	139	30	�	�	PROPN
fsr-3229	139	31	rc)yc	rc)yc	PROPN
fsr-3229	139	32	(	(	PUNCT
fsr-3229	139	33	1	1	NUM
fsr-3229	139	34	�	�	PROPN
fsr-3229	139	35	tw)(1	tw)(1	ADP
fsr-3229	139	36	�	�	PROPN
fsr-3229	139	37	rc)yc	rc)yc	PROPN
fsr-3229	139	38	�	�	PROPN
fsr-3229	139	39	1	1	NUM
fsr-3229	139	40	.	.	PUNCT
fsr-3229	140	1	(	(	PUNCT
fsr-3229	140	2	7	7	X
fsr-3229	140	3	)	)	PUNCT
fsr-3229	140	4	equation	equation	NOUN
fsr-3229	140	5	(	(	PUNCT
fsr-3229	140	6	7	7	NUM
fsr-3229	140	7	)	)	PUNCT
fsr-3229	140	8	,	,	PUNCT
fsr-3229	140	9	in	in	ADP
fsr-3229	140	10	essence	essence	NOUN
fsr-3229	140	11	,	,	PUNCT
fsr-3229	140	12	states	state	NOUN
fsr-3229	140	13	to	to	PART
fsr-3229	140	14	convert	convert	VERB
fsr-3229	140	15	if	if	SCONJ
fsr-3229	140	16	tw	tw	NOUN
fsr-3229	140	17	�	�	PROPN
fsr-3229	140	18	tc	tc	NOUN
fsr-3229	140	19	.	.	PROPN
fsr-3229	140	20	hpm	hpm	PROPN
fsr-3229	140	21	argue	argue	VERB
fsr-3229	140	22	that	that	SCONJ
fsr-3229	140	23	paying	pay	VERB
fsr-3229	140	24	the	the	DET
fsr-3229	140	25	tax	tax	NOUN
fsr-3229	140	26	liability	liability	NOUN
fsr-3229	140	27	from	from	ADP
fsr-3229	140	28	the	the	DET
fsr-3229	140	29	ira	ira	PROPN
fsr-3229	140	30	assets	asset	NOUN
fsr-3229	140	31	is	be	AUX
fsr-3229	140	32	suboptimal	suboptimal	ADJ
fsr-3229	140	33	if	if	SCONJ
fsr-3229	140	34	the	the	DET
fsr-3229	140	35	tax	tax	NOUN
fsr-3229	140	36	liability	liability	NOUN
fsr-3229	140	37	paid	pay	VERB
fsr-3229	140	38	out	out	ADP
fsr-3229	140	39	of	of	ADP
fsr-3229	140	40	the	the	DET
fsr-3229	140	41	assets	asset	NOUN
fsr-3229	140	42	being	be	AUX
fsr-3229	140	43	converted	convert	VERB
fsr-3229	140	44	decreases	decrease	NOUN
fsr-3229	140	45	the	the	DET
fsr-3229	140	46	principal	principal	NOUN
fsr-3229	140	47	in	in	ADP
fsr-3229	140	48	the	the	DET
fsr-3229	140	49	new	new	ADJ
fsr-3229	140	50	roth	roth	PROPN
fsr-3229	140	51	ira	ira	PROPN
fsr-3229	140	52	.	.	PUNCT
fsr-3229	141	1	in	in	ADP
fsr-3229	141	2	this	this	DET
fsr-3229	141	3	case	case	NOUN
fsr-3229	141	4	,	,	PUNCT
fsr-3229	141	5	the	the	DET
fsr-3229	141	6	future	future	ADJ
fsr-3229	141	7	value	value	NOUN
fsr-3229	141	8	of	of	ADP
fsr-3229	141	9	a	a	DET
fsr-3229	141	10	converted	convert	VERB
fsr-3229	141	11	roth	roth	NOUN
fsr-3229	141	12	ira	ira	PROPN
fsr-3229	141	13	is	be	AUX
fsr-3229	141	14	simply	simply	ADV
fsr-3229	141	15	(	(	PUNCT
fsr-3229	141	16	l	l	X
fsr-3229	141	17	�	�	PROPN
fsr-3229	141	18	tc)(l	tc)(l	PROPN
fsr-3229	141	19	�	�	PROPN
fsr-3229	141	20	rc)yc	rc)yc	NOUN
fsr-3229	141	21	.	.	PUNCT
fsr-3229	142	1	alternatively	alternatively	ADV
fsr-3229	142	2	,	,	PUNCT
fsr-3229	142	3	the	the	DET
fsr-3229	142	4	tax	tax	NOUN
fsr-3229	142	5	liability	liability	NOUN
fsr-3229	142	6	can	can	AUX
fsr-3229	142	7	be	be	AUX
fsr-3229	142	8	paid	pay	VERB
fsr-3229	142	9	from	from	ADP
fsr-3229	142	10	assets	asset	NOUN
fsr-3229	142	11	that	that	PRON
fsr-3229	142	12	would	would	AUX
fsr-3229	142	13	not	not	PART
fsr-3229	142	14	qualify	qualify	VERB
fsr-3229	142	15	for	for	ADP
fsr-3229	142	16	tax	tax	NOUN
fsr-3229	142	17	-	-	PUNCT
fsr-3229	142	18	deferred	defer	VERB
fsr-3229	142	19	status	status	NOUN
fsr-3229	142	20	,	,	PUNCT
fsr-3229	142	21	leaving	leave	VERB
fsr-3229	142	22	the	the	DET
fsr-3229	142	23	principal	principal	NOUN
fsr-3229	142	24	in	in	ADP
fsr-3229	142	25	the	the	DET
fsr-3229	142	26	new	new	ADJ
fsr-3229	142	27	roth	roth	PROPN
fsr-3229	142	28	ira	ira	PROPN
fsr-3229	142	29	unchanged	unchanged	ADJ
fsr-3229	142	30	from	from	ADP
fsr-3229	142	31	the	the	DET
fsr-3229	142	32	deductible	deductible	ADJ
fsr-3229	142	33	ira	ira	PROPN
fsr-3229	142	34	.	.	PUNCT
fsr-3229	143	1	in	in	ADP
fsr-3229	143	2	this	this	DET
fsr-3229	143	3	case	case	NOUN
fsr-3229	143	4	,	,	PUNCT
fsr-3229	143	5	the	the	DET
fsr-3229	143	6	future	future	ADJ
fsr-3229	143	7	value	value	NOUN
fsr-3229	143	8	of	of	ADP
fsr-3229	143	9	a	a	DET
fsr-3229	143	10	converted	convert	VERB
fsr-3229	143	11	ira	ira	PROPN
fsr-3229	143	12	dollar	dollar	NOUN
fsr-3229	143	13	equals	equal	VERB
fsr-3229	143	14	the	the	DET
fsr-3229	143	15	future	future	ADJ
fsr-3229	143	16	value	value	NOUN
fsr-3229	143	17	of	of	ADP
fsr-3229	143	18	the	the	DET
fsr-3229	143	19	new	new	ADJ
fsr-3229	143	20	roth	roth	PROPN
fsr-3229	143	21	ira	ira	PROPN
fsr-3229	143	22	dollar	dollar	PROPN
fsr-3229	143	23	less	less	ADV
fsr-3229	143	24	the	the	DET
fsr-3229	143	25	after	after	ADP
fsr-3229	143	26	-	-	PUNCT
fsr-3229	143	27	tax	tax	NOUN
fsr-3229	143	28	future	future	ADJ
fsr-3229	143	29	value	value	NOUN
fsr-3229	143	30	of	of	ADP
fsr-3229	143	31	conversion	conversion	NOUN
fsr-3229	143	32	tax	tax	NOUN
fsr-3229	143	33	.	.	PUNCT
fsr-3229	144	1	we	we	PRON
fsr-3229	144	2	have	have	VERB
fsr-3229	144	3	fvroth	fvroth	VERB
fsr-3229	144	4	�	�	PROPN
fsr-3229	144	5	(1	(1	PROPN
fsr-3229	144	6	�	�	PROPN
fsr-3229	144	7	rc)yc	rc)yc	PROPN
fsr-3229	144	8	�	�	PROPN
fsr-3229	144	9	tc(fvatm	tc(fvatm	PROPN
fsr-3229	144	10	)	)	PUNCT
fsr-3229	144	11	(	(	PUNCT
fsr-3229	144	12	8)	8)	NUM
fsr-3229	144	13	where	where	SCONJ
fsr-3229	144	14	fvatm	fvatm	NOUN
fsr-3229	144	15	is	be	AUX
fsr-3229	144	16	the	the	DET
fsr-3229	144	17	after	after	ADP
fsr-3229	144	18	-	-	PUNCT
fsr-3229	144	19	tax	tax	NOUN
fsr-3229	144	20	future	future	ADJ
fsr-3229	144	21	value	value	NOUN
fsr-3229	144	22	of	of	ADP
fsr-3229	144	23	a	a	DET
fsr-3229	144	24	taxable	taxable	ADJ
fsr-3229	144	25	mutual	mutual	ADJ
fsr-3229	144	26	fund	fund	NOUN
fsr-3229	144	27	investment	investment	NOUN
fsr-3229	144	28	from	from	ADP
fsr-3229	144	29	equation	equation	NOUN
fsr-3229	144	30	(	(	PUNCT
fsr-3229	144	31	3	3	NUM
fsr-3229	144	32	)	)	PUNCT
fsr-3229	144	33	.	.	PUNCT
fsr-3229	145	1	the	the	DET
fsr-3229	145	2	first	first	ADJ
fsr-3229	145	3	term	term	NOUN
fsr-3229	145	4	in	in	ADP
fsr-3229	145	5	(	(	PUNCT
fsr-3229	145	6	8)	8)	NUM
fsr-3229	145	7	represents	represent	VERB
fsr-3229	145	8	the	the	DET
fsr-3229	145	9	future	future	ADJ
fsr-3229	145	10	value	value	NOUN
fsr-3229	145	11	of	of	ADP
fsr-3229	145	12	a	a	DET
fsr-3229	145	13	dollar	dollar	NOUN
fsr-3229	145	14	in	in	ADP
fsr-3229	145	15	the	the	DET
fsr-3229	145	16	new	new	ADJ
fsr-3229	145	17	roth	roth	PROPN
fsr-3229	145	18	ira	ira	PROPN
fsr-3229	145	19	.	.	PUNCT
fsr-3229	146	1	the	the	DET
fsr-3229	146	2	second	second	ADJ
fsr-3229	146	3	term	term	NOUN
fsr-3229	146	4	represents	represent	VERB
fsr-3229	146	5	the	the	DET
fsr-3229	146	6	lost	lost	ADJ
fsr-3229	146	7	future	future	ADJ
fsr-3229	146	8	value	value	NOUN
fsr-3229	146	9	of	of	ADP
fsr-3229	146	10	the	the	DET
fsr-3229	146	11	tc	tc	NOUN
fsr-3229	146	12	dollars	dollar	NOUN
fsr-3229	146	13	used	use	VERB
fsr-3229	146	14	to	to	PART
fsr-3229	146	15	pay	pay	VERB
fsr-3229	146	16	the	the	DET
fsr-3229	146	17	conversion	conversion	NOUN
fsr-3229	146	18	tax	tax	NOUN
fsr-3229	146	19	.	.	PUNCT
fsr-3229	147	1	substituting	substitute	VERB
fsr-3229	147	2	equation	equation	NOUN
fsr-3229	147	3	(	(	PUNCT
fsr-3229	147	4	3	3	NUM
fsr-3229	147	5	)	)	PUNCT
fsr-3229	147	6	into	into	ADP
fsr-3229	147	7	equation	equation	NOUN
fsr-3229	147	8	(	(	PUNCT
fsr-3229	147	9	8)	8)	NUM
fsr-3229	147	10	gives	give	VERB
fsr-3229	147	11	fvroth	fvroth	PROPN
fsr-3229	147	12	�	�	PROPN
fsr-3229	147	13	(	(	PUNCT
fsr-3229	147	14	1	1	NUM
fsr-3229	147	15	�	�	PROPN
fsr-3229	147	16	rc)yc	rc)yc	PROPN
fsr-3229	147	17	�	�	PROPN
fsr-3229	147	18	tc	tc	NUM
fsr-3229	147	19	�	�	PROPN
fsr-3229	147	20	(1	(1	PROPN
fsr-3229	147	21	�	�	PROPN
fsr-3229	147	22	rc	rc	PROPN
fsr-3229	147	23	�	�	PROPN
fsr-3229	147	24	rcp0itc	rcp0itc	PROPN
fsr-3229	147	25	�	�	PROPN
fsr-3229	147	26	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	147	27	�	�	PROPN
fsr-3229	147	28	tcg	tcg	PROPN
fsr-3229	147	29	�	�	PROPN
fsr-3229	147	30	(	(	PUNCT
fsr-3229	147	31	1	1	NUM
fsr-3229	147	32	�	�	PROPN
fsr-3229	147	33	rc	rc	PROPN
fsr-3229	147	34	�	�	PROPN
fsr-3229	147	35	rcp0itc	rcp0itc	PROPN
fsr-3229	147	36	�	�	PROPN
fsr-3229	147	37	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	147	38	�	�	PROPN
fsr-3229	147	39	1	1	NUM
fsr-3229	147	40	�	�	PROPN
fsr-3229	147	41	rcp0i(1	rcp0i(1	PROPN
fsr-3229	147	42	�	�	PROPN
fsr-3229	147	43	tc	tc	PROPN
fsr-3229	147	44	)	)	PUNCT
fsr-3229	147	45	(	(	PUNCT
fsr-3229	147	46	1	1	NUM
fsr-3229	147	47	�	�	PROPN
fsr-3229	147	48	rc	rc	PROPN
fsr-3229	147	49	�	�	PROPN
fsr-3229	147	50	rcp0itc	rcp0itc	PROPN
fsr-3229	147	51	�	�	PROPN
fsr-3229	147	52	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	147	53	�	�	PROPN
fsr-3229	147	54	1	1	NUM
fsr-3229	147	55	rc	rc	PROPN
fsr-3229	147	56	�	�	PROPN
fsr-3229	147	57	rcp0itc	rcp0itc	PROPN
fsr-3229	147	58	�	�	PROPN
fsr-3229	147	59	rcpcgtcg	rcpcgtcg	PROPN
fsr-3229	147	60	�	�	PROPN
fsr-3229	147	61	rcp0i(1	rcp0i(1	PROPN
fsr-3229	147	62	�	�	PROPN
fsr-3229	147	63	tc	tc	PROPN
fsr-3229	147	64	)	)	PUNCT
fsr-3229	147	65	(	(	PUNCT
fsr-3229	147	66	1	1	NUM
fsr-3229	147	67	�	�	PROPN
fsr-3229	147	68	rc	rc	PROPN
fsr-3229	147	69	�	�	PROPN
fsr-3229	147	70	rcp0itc	rcp0itc	PROPN
fsr-3229	147	71	�	�	PROPN
fsr-3229	147	72	rcpcgtcg)yc	rcpcgtcg)yc	PROPN
fsr-3229	147	73	�	�	PROPN
fsr-3229	147	74	1	1	NUM
fsr-3229	147	75	rc	rc	PROPN
fsr-3229	147	76	�	�	PROPN
fsr-3229	147	77	rcp0itc	rcp0itc	PROPN
fsr-3229	147	78	�	�	PROPN
fsr-3229	147	79	rcpcgtcg	rcpcgtcg	PROPN
fsr-3229	147	80	�	�	PROPN
fsr-3229	147	81	�	�	PROPN
fsr-3229	147	82	(	(	PUNCT
fsr-3229	147	83	9	9	NUM
fsr-3229	147	84	)	)	PUNCT
fsr-3229	147	85	given	give	VERB
fsr-3229	147	86	the	the	DET
fsr-3229	147	87	above	above	ADJ
fsr-3229	147	88	,	,	PUNCT
fsr-3229	147	89	hpm	hpm	NOUN
fsr-3229	147	90	adds	add	VERB
fsr-3229	147	91	that	that	SCONJ
fsr-3229	147	92	conversion	conversion	NOUN
fsr-3229	147	93	should	should	AUX
fsr-3229	147	94	be	be	AUX
fsr-3229	147	95	made	make	VERB
fsr-3229	147	96	when	when	SCONJ
fsr-3229	147	97	fvroth	fvroth	PROPN
fsr-3229	147	98	fvatd	fvatd	PROPN
fsr-3229	147	99	�	�	PROPN
fsr-3229	147	100	(	(	PUNCT
fsr-3229	147	101	1	1	NUM
fsr-3229	147	102	�	�	PROPN
fsr-3229	147	103	rc)yc	rc)yc	PROPN
fsr-3229	147	104	�	�	PROPN
fsr-3229	147	105	tc(fvatm	tc(fvatm	PROPN
fsr-3229	147	106	)	)	PUNCT
fsr-3229	147	107	(	(	PUNCT
fsr-3229	147	108	1	1	NUM
fsr-3229	147	109	�	�	PROPN
fsr-3229	147	110	tw)(1	tw)(1	ADP
fsr-3229	147	111	�	�	PROPN
fsr-3229	147	112	rc)yc	rc)yc	PROPN
fsr-3229	147	113	�	�	PROPN
fsr-3229	147	114	1	1	NUM
fsr-3229	147	115	.	.	PUNCT
fsr-3229	147	116	(	(	PUNCT
fsr-3229	147	117	10	10	NUM
fsr-3229	147	118	)	)	PUNCT
fsr-3229	147	119	3.4	3.4	NUM
fsr-3229	147	120	.	.	PUNCT
fsr-3229	148	1	extending	extend	VERB
fsr-3229	148	2	prior	prior	ADJ
fsr-3229	148	3	rvd	rvd	PROPN
fsr-3229	148	4	research	research	NOUN
fsr-3229	148	5	the	the	DET
fsr-3229	148	6	prior	prior	ADJ
fsr-3229	148	7	rvd	rvd	PROPN
fsr-3229	148	8	research	research	NOUN
fsr-3229	148	9	points	point	VERB
fsr-3229	148	10	out	out	ADP
fsr-3229	148	11	the	the	DET
fsr-3229	148	12	interplay	interplay	NOUN
fsr-3229	148	13	of	of	ADP
fsr-3229	148	14	tw	tw	PRON
fsr-3229	148	15	and	and	CCONJ
fsr-3229	148	16	tc	tc	PRON
fsr-3229	148	17	be	be	AUX
fsr-3229	148	18	it	it	PRON
fsr-3229	148	19	converting	convert	VERB
fsr-3229	148	20	from	from	ADP
fsr-3229	148	21	a	a	DET
fsr-3229	148	22	deductible	deductible	ADJ
fsr-3229	148	23	ira	ira	PROPN
fsr-3229	148	24	to	to	ADP
fsr-3229	148	25	a	a	DET
fsr-3229	148	26	roth	roth	NOUN
fsr-3229	148	27	ira	ira	PROPN
fsr-3229	148	28	or	or	CCONJ
fsr-3229	148	29	trying	try	VERB
fsr-3229	148	30	to	to	PART
fsr-3229	148	31	determine	determine	VERB
fsr-3229	148	32	which	which	PRON
fsr-3229	148	33	ira	ira	PROPN
fsr-3229	148	34	type	type	NOUN
fsr-3229	148	35	should	should	AUX
fsr-3229	148	36	be	be	AUX
fsr-3229	148	37	put	put	VERB
fsr-3229	148	38	in	in	ADP
fsr-3229	148	39	one	one	NUM
fsr-3229	148	40	’s	’s	PART
fsr-3229	148	41	retirement	retirement	NOUN
fsr-3229	148	42	funds	fund	NOUN
fsr-3229	148	43	.	.	PUNCT
fsr-3229	149	1	while	while	SCONJ
fsr-3229	149	2	financial	financial	ADJ
fsr-3229	149	3	advisors	advisor	NOUN
fsr-3229	149	4	assumedly	assumedly	ADV
fsr-3229	149	5	know	know	VERB
fsr-3229	149	6	this	this	DET
fsr-3229	149	7	interplay	interplay	NOUN
fsr-3229	149	8	and	and	CCONJ
fsr-3229	149	9	can	can	AUX
fsr-3229	149	10	attempt	attempt	VERB
fsr-3229	149	11	to	to	PART
fsr-3229	149	12	guide	guide	VERB
fsr-3229	149	13	their	their	PRON
fsr-3229	149	14	clients	client	NOUN
fsr-3229	149	15	towards	towards	ADP
fsr-3229	149	16	an	an	DET
fsr-3229	149	17	optimal	optimal	ADJ
fsr-3229	149	18	ira	ira	PROPN
fsr-3229	149	19	allocation	allocation	NOUN
fsr-3229	149	20	,	,	PUNCT
fsr-3229	149	21	they	they	PRON
fsr-3229	149	22	do	do	AUX
fsr-3229	149	23	not	not	PART
fsr-3229	149	24	have	have	VERB
fsr-3229	149	25	a	a	DET
fsr-3229	149	26	rigorous	rigorous	ADJ
fsr-3229	149	27	procedure	procedure	NOUN
fsr-3229	149	28	to	to	PART
fsr-3229	149	29	guide	guide	VERB
fsr-3229	149	30	them	they	PRON
fsr-3229	149	31	with	with	ADP
fsr-3229	149	32	scientific	scientific	ADJ
fsr-3229	149	33	precision	precision	NOUN
fsr-3229	149	34	.	.	PUNCT
fsr-3229	150	1	we	we	PRON
fsr-3229	150	2	extend	extend	VERB
fsr-3229	150	3	the	the	DET
fsr-3229	150	4	prior	prior	ADJ
fsr-3229	150	5	rvd	rvd	PROPN
fsr-3229	150	6	research	research	NOUN
fsr-3229	150	7	by	by	ADP
fsr-3229	150	8	380	380	NUM
fsr-3229	150	9	r.m	r.m	PROPN
fsr-3229	150	10	.	.	PROPN
fsr-3229	150	11	hull	hull	PROPN
fsr-3229	150	12	,	,	PUNCT
fsr-3229	150	13	j.b	j.b	PROPN
fsr-3229	150	14	.	.	PROPN
fsr-3229	150	15	hull	hull	NOUN
fsr-3229	150	16	/	/	SYM
fsr-3229	150	17	financial	financial	ADJ
fsr-3229	150	18	services	service	NOUN
fsr-3229	150	19	review	review	VERB
fsr-3229	150	20	25	25	NUM
fsr-3229	150	21	(	(	PUNCT
fsr-3229	150	22	2016	2016	NUM
fsr-3229	150	23	)	)	PUNCT
fsr-3229	151	1	373–414	373–414	NUM
fsr-3229	151	2	addressing	address	VERB
fsr-3229	151	3	this	this	DET
fsr-3229	151	4	issue	issue	NOUN
fsr-3229	151	5	through	through	ADP
fsr-3229	151	6	our	our	PRON
fsr-3229	151	7	rvd	rvd	ADJ
fsr-3229	151	8	procedure	procedure	NOUN
fsr-3229	151	9	that	that	PRON
fsr-3229	151	10	provides	provide	VERB
fsr-3229	151	11	definitive	definitive	ADJ
fsr-3229	151	12	guidance	guidance	NOUN
fsr-3229	151	13	to	to	ADP
fsr-3229	151	14	financial	financial	ADJ
fsr-3229	151	15	advisors	advisor	NOUN
fsr-3229	151	16	.	.	PUNCT
fsr-3229	152	1	keying	key	VERB
fsr-3229	152	2	on	on	ADP
fsr-3229	152	3	the	the	DET
fsr-3229	152	4	prior	prior	ADJ
fsr-3229	152	5	research	research	NOUN
fsr-3229	152	6	finding	finding	NOUN
fsr-3229	152	7	that	that	PRON
fsr-3229	152	8	shows	show	VERB
fsr-3229	152	9	a	a	DET
fsr-3229	152	10	roth	roth	NOUN
fsr-3229	152	11	is	be	AUX
fsr-3229	152	12	favorable	favorable	ADJ
fsr-3229	152	13	when	when	SCONJ
fsr-3229	152	14	tw	tw	NOUN
fsr-3229	152	15	�	�	PROPN
fsr-3229	152	16	tc	tc	PROPN
fsr-3229	152	17	,	,	PUNCT
fsr-3229	152	18	our	our	PRON
fsr-3229	152	19	rvd	rvd	ADJ
fsr-3229	152	20	procedure	procedure	NOUN
fsr-3229	152	21	takes	take	VERB
fsr-3229	152	22	this	this	DET
fsr-3229	152	23	finding	finding	NOUN
fsr-3229	152	24	to	to	ADP
fsr-3229	152	25	its	its	PRON
fsr-3229	152	26	logical	logical	ADJ
fsr-3229	152	27	conclusion	conclusion	NOUN
fsr-3229	152	28	by	by	ADP
fsr-3229	152	29	computing	compute	VERB
fsr-3229	152	30	both	both	CCONJ
fsr-3229	152	31	marginal	marginal	ADJ
fsr-3229	152	32	and	and	CCONJ
fsr-3229	152	33	average	average	ADJ
fsr-3229	152	34	tc	tc	NOUN
fsr-3229	152	35	and	and	CCONJ
fsr-3229	152	36	tw	tw	NOUN
fsr-3229	152	37	values	value	NOUN
fsr-3229	152	38	for	for	ADP
fsr-3229	152	39	use	use	NOUN
fsr-3229	152	40	in	in	ADP
fsr-3229	152	41	achieving	achieve	VERB
fsr-3229	152	42	maximum	maximum	ADJ
fsr-3229	152	43	gain	gain	NOUN
fsr-3229	152	44	in	in	ADP
fsr-3229	152	45	retirement	retirement	NOUN
fsr-3229	152	46	wealth	wealth	NOUN
fsr-3229	152	47	.	.	PUNCT
fsr-3229	153	1	with	with	ADP
fsr-3229	153	2	our	our	PRON
fsr-3229	153	3	algorithms	algorithm	NOUN
fsr-3229	153	4	and	and	CCONJ
fsr-3229	153	5	formulas	formula	NOUN
fsr-3229	153	6	in	in	ADP
fsr-3229	153	7	hand	hand	NOUN
fsr-3229	153	8	,	,	PUNCT
fsr-3229	153	9	we	we	PRON
fsr-3229	153	10	determine	determine	VERB
fsr-3229	153	11	the	the	DET
fsr-3229	153	12	maximum	maximum	ADJ
fsr-3229	153	13	gain	gain	NOUN
fsr-3229	153	14	from	from	ADP
fsr-3229	153	15	all	all	DET
fsr-3229	153	16	possible	possible	ADJ
fsr-3229	153	17	deductible	deductible	ADJ
fsr-3229	153	18	ira	ira	PROPN
fsr-3229	153	19	withdrawals	withdrawal	NOUN
fsr-3229	153	20	(	(	PUNCT
fsr-3229	153	21	diws	diw	NOUN
fsr-3229	153	22	)	)	PUNCT
fsr-3229	153	23	.	.	PUNCT
fsr-3229	154	1	the	the	DET
fsr-3229	154	2	point	point	NOUN
fsr-3229	154	3	where	where	SCONJ
fsr-3229	154	4	the	the	DET
fsr-3229	154	5	gain	gain	NOUN
fsr-3229	154	6	is	be	AUX
fsr-3229	154	7	maximized	maximize	VERB
fsr-3229	154	8	establishes	establish	VERB
fsr-3229	154	9	the	the	DET
fsr-3229	154	10	percentage	percentage	NOUN
fsr-3229	154	11	of	of	ADP
fsr-3229	154	12	one	one	NUM
fsr-3229	154	13	’s	’s	PART
fsr-3229	154	14	total	total	ADJ
fsr-3229	154	15	ira	ira	PROPN
fsr-3229	154	16	contribution	contribution	NOUN
fsr-3229	154	17	that	that	PRON
fsr-3229	154	18	should	should	AUX
fsr-3229	154	19	be	be	AUX
fsr-3229	154	20	allocated	allocate	VERB
fsr-3229	154	21	to	to	ADP
fsr-3229	154	22	a	a	DET
fsr-3229	154	23	deductible	deductible	ADJ
fsr-3229	154	24	ira	ira	PROPN
fsr-3229	154	25	with	with	ADP
fsr-3229	154	26	the	the	DET
fsr-3229	154	27	remainder	remainder	NOUN
fsr-3229	154	28	allocated	allocate	VERB
fsr-3229	154	29	to	to	ADP
fsr-3229	154	30	a	a	DET
fsr-3229	154	31	roth	roth	PROPN
fsr-3229	154	32	ira	ira	PROPN
fsr-3229	154	33	.	.	PROPN
fsr-3229	155	1	4	4	NUM
fsr-3229	155	2	.	.	X
fsr-3229	155	3	approaches	approach	NOUN
fsr-3229	155	4	and	and	CCONJ
fsr-3229	155	5	alternatives	alternative	NOUN
fsr-3229	155	6	to	to	ADP
fsr-3229	155	7	computing	compute	VERB
fsr-3229	155	8	optimal	optimal	ADJ
fsr-3229	155	9	rvd	rvd	NOUN
fsr-3229	155	10	allocation	allocation	NOUN
fsr-3229	155	11	in	in	ADP
fsr-3229	155	12	this	this	DET
fsr-3229	155	13	section	section	NOUN
fsr-3229	156	1	,	,	PUNCT
fsr-3229	156	2	we	we	PRON
fsr-3229	156	3	discuss	discuss	VERB
fsr-3229	156	4	two	two	NUM
fsr-3229	156	5	approaches	approach	NOUN
fsr-3229	156	6	to	to	PART
fsr-3229	156	7	determine	determine	VERB
fsr-3229	156	8	the	the	DET
fsr-3229	156	9	optimal	optimal	ADJ
fsr-3229	156	10	rvd	rvd	PROPN
fsr-3229	156	11	allocation	allocation	NOUN
fsr-3229	156	12	:	:	PUNCT
fsr-3229	156	13	the	the	DET
fsr-3229	156	14	“	"	PUNCT
fsr-3229	156	15	year	year	NOUN
fsr-3229	156	16	-	-	PUNCT
fsr-3229	156	17	by	by	ADP
fsr-3229	156	18	-	-	PUNCT
fsr-3229	156	19	year	year	NOUN
fsr-3229	156	20	”	"	PUNCT
fsr-3229	156	21	approach	approach	NOUN
fsr-3229	156	22	and	and	CCONJ
fsr-3229	156	23	the	the	DET
fsr-3229	156	24	“	"	PUNCT
fsr-3229	156	25	mean	mean	ADJ
fsr-3229	156	26	”	"	PUNCT
fsr-3229	156	27	approach	approach	NOUN
fsr-3229	156	28	.	.	PUNCT
fsr-3229	157	1	we	we	PRON
fsr-3229	157	2	then	then	ADV
fsr-3229	157	3	clarify	clarify	VERB
fsr-3229	157	4	“	"	PUNCT
fsr-3229	157	5	marginal	marginal	ADJ
fsr-3229	157	6	”	"	PUNCT
fsr-3229	157	7	versus	versus	ADP
fsr-3229	157	8	“	"	PUNCT
fsr-3229	157	9	average	average	ADJ
fsr-3229	157	10	”	"	PUNCT
fsr-3229	157	11	use	use	NOUN
fsr-3229	157	12	of	of	ADP
fsr-3229	157	13	tax	tax	NOUN
fsr-3229	157	14	rates	rate	NOUN
fsr-3229	157	15	.	.	PUNCT
fsr-3229	158	1	we	we	PRON
fsr-3229	158	2	also	also	ADV
fsr-3229	158	3	present	present	VERB
fsr-3229	158	4	our	our	PRON
fsr-3229	158	5	two	two	NUM
fsr-3229	158	6	gain	gain	NOUN
fsr-3229	158	7	formulas	formula	NOUN
fsr-3229	158	8	.	.	PUNCT
fsr-3229	159	1	the	the	DET
fsr-3229	159	2	average	average	ADJ
fsr-3229	159	3	gain	gain	NOUN
fsr-3229	159	4	formula	formula	NOUN
fsr-3229	159	5	uses	use	VERB
fsr-3229	159	6	average	average	ADJ
fsr-3229	159	7	tax	tax	NOUN
fsr-3229	159	8	rates	rate	NOUN
fsr-3229	159	9	and	and	CCONJ
fsr-3229	159	10	the	the	DET
fsr-3229	159	11	marginal	marginal	ADJ
fsr-3229	159	12	gain	gain	NOUN
fsr-3229	159	13	formula	formula	NOUN
fsr-3229	159	14	uses	use	VERB
fsr-3229	159	15	marginal	marginal	ADJ
fsr-3229	159	16	tax	tax	NOUN
fsr-3229	159	17	rates	rate	NOUN
fsr-3229	159	18	.	.	PUNCT
fsr-3229	160	1	the	the	DET
fsr-3229	160	2	key	key	NOUN
fsr-3229	160	3	to	to	ADP
fsr-3229	160	4	a	a	DET
fsr-3229	160	5	marginal	marginal	ADJ
fsr-3229	160	6	gain	gain	NOUN
fsr-3229	160	7	formula	formula	NOUN
fsr-3229	160	8	lies	lie	VERB
fsr-3229	160	9	in	in	ADP
fsr-3229	160	10	identifying	identify	VERB
fsr-3229	160	11	discovery	discovery	NOUN
fsr-3229	160	12	points	point	NOUN
fsr-3229	160	13	(	(	PUNCT
fsr-3229	160	14	dps	dps	NOUN
fsr-3229	160	15	)	)	PUNCT
fsr-3229	160	16	as	as	SCONJ
fsr-3229	160	17	they	they	PRON
fsr-3229	160	18	signify	signify	VERB
fsr-3229	160	19	the	the	DET
fsr-3229	160	20	diw	diw	PROPN
fsr-3229	160	21	dollar	dollar	NOUN
fsr-3229	160	22	that	that	PRON
fsr-3229	160	23	causes	cause	VERB
fsr-3229	160	24	the	the	DET
fsr-3229	160	25	taxable	taxable	ADJ
fsr-3229	160	26	income	income	NOUN
fsr-3229	160	27	to	to	PART
fsr-3229	160	28	jump	jump	VERB
fsr-3229	160	29	to	to	ADP
fsr-3229	160	30	a	a	DET
fsr-3229	160	31	higher	high	ADJ
fsr-3229	160	32	marginal	marginal	ADJ
fsr-3229	160	33	tax	tax	NOUN
fsr-3229	160	34	rate	rate	NOUN
fsr-3229	160	35	.	.	PUNCT
fsr-3229	161	1	dps	dps	NOUN
fsr-3229	161	2	are	be	AUX
fsr-3229	161	3	uniquely	uniquely	ADV
fsr-3229	161	4	determined	determine	VERB
fsr-3229	161	5	by	by	ADP
fsr-3229	161	6	different	different	ADJ
fsr-3229	161	7	retirement	retirement	NOUN
fsr-3229	161	8	withdrawals	withdrawal	NOUN
fsr-3229	161	9	that	that	PRON
fsr-3229	161	10	cause	cause	VERB
fsr-3229	161	11	different	different	ADJ
fsr-3229	161	12	taxable	taxable	ADJ
fsr-3229	161	13	income	income	NOUN
fsr-3229	161	14	.	.	PUNCT
fsr-3229	162	1	besides	besides	SCONJ
fsr-3229	162	2	a	a	DET
fsr-3229	162	3	diw	diw	PROPN
fsr-3229	162	4	,	,	PUNCT
fsr-3229	162	5	a	a	DET
fsr-3229	162	6	retiree	retiree	NOUN
fsr-3229	162	7	’s	’s	PART
fsr-3229	162	8	taxable	taxable	ADJ
fsr-3229	162	9	income	income	NOUN
fsr-3229	162	10	is	be	AUX
fsr-3229	162	11	influenced	influence	VERB
fsr-3229	162	12	by	by	ADP
fsr-3229	162	13	tax	tax	NOUN
fsr-3229	162	14	deductions	deduction	NOUN
fsr-3229	162	15	,	,	PUNCT
fsr-3229	162	16	social	social	ADJ
fsr-3229	162	17	security	security	NOUN
fsr-3229	162	18	benefits	benefit	NOUN
fsr-3229	162	19	(	(	PUNCT
fsr-3229	162	20	ssb	ssb	PROPN
fsr-3229	162	21	)	)	PUNCT
fsr-3229	162	22	,	,	PUNCT
fsr-3229	162	23	employer	employer	NOUN
fsr-3229	162	24	salary	salary	NOUN
fsr-3229	162	25	match	match	NOUN
fsr-3229	162	26	,	,	PUNCT
fsr-3229	162	27	and	and	CCONJ
fsr-3229	162	28	other	other	ADJ
fsr-3229	162	29	investments	investment	NOUN
fsr-3229	162	30	(	(	PUNCT
fsr-3229	162	31	oi	oi	NOUN
fsr-3229	162	32	)	)	PUNCT
fsr-3229	162	33	.	.	PUNCT
fsr-3229	163	1	when	when	SCONJ
fsr-3229	163	2	used	use	VERB
fsr-3229	163	3	together	together	ADV
fsr-3229	163	4	,	,	PUNCT
fsr-3229	163	5	we	we	PRON
fsr-3229	163	6	refer	refer	VERB
fsr-3229	163	7	to	to	ADP
fsr-3229	163	8	the	the	DET
fsr-3229	163	9	latter	latter	ADJ
fsr-3229	163	10	two	two	NUM
fsr-3229	163	11	items	item	NOUN
fsr-3229	163	12	as	as	ADP
fsr-3229	163	13	match	match	NOUN
fsr-3229	163	14	/	/	SYM
fsr-3229	163	15	oi	oi	NOUN
fsr-3229	163	16	.	.	PROPN
fsr-3229	163	17	4.1	4.1	NUM
fsr-3229	163	18	.	.	PUNCT
fsr-3229	164	1	the	the	DET
fsr-3229	164	2	two	two	NUM
fsr-3229	164	3	rvd	rvd	PROPN
fsr-3229	164	4	allocation	allocation	NOUN
fsr-3229	164	5	approaches	approach	NOUN
fsr-3229	164	6	we	we	PRON
fsr-3229	164	7	develop	develop	VERB
fsr-3229	164	8	two	two	NUM
fsr-3229	164	9	approaches	approach	NOUN
fsr-3229	164	10	to	to	PART
fsr-3229	164	11	determine	determine	VERB
fsr-3229	164	12	an	an	DET
fsr-3229	164	13	optimal	optimal	ADJ
fsr-3229	164	14	rvd	rvd	NOUN
fsr-3229	164	15	allocation	allocation	NOUN
fsr-3229	164	16	.	.	PUNCT
fsr-3229	165	1	we	we	PRON
fsr-3229	165	2	first	first	ADV
fsr-3229	165	3	develop	develop	VERB
fsr-3229	165	4	a	a	DET
fsr-3229	165	5	“	"	PUNCT
fsr-3229	165	6	year	year	NOUN
fsr-3229	165	7	-	-	PUNCT
fsr-3229	165	8	by	by	ADP
fsr-3229	165	9	-	-	PUNCT
fsr-3229	165	10	year	year	NOUN
fsr-3229	165	11	”	"	PUNCT
fsr-3229	165	12	rvd	rvd	PROPN
fsr-3229	165	13	allocation	allocation	NOUN
fsr-3229	165	14	approach	approach	NOUN
fsr-3229	165	15	that	that	PRON
fsr-3229	165	16	looks	look	VERB
fsr-3229	165	17	at	at	ADP
fsr-3229	165	18	each	each	DET
fsr-3229	165	19	year	year	NOUN
fsr-3229	165	20	separately	separately	ADV
fsr-3229	165	21	.	.	PUNCT
fsr-3229	166	1	with	with	ADP
fsr-3229	166	2	this	this	DET
fsr-3229	166	3	approach	approach	NOUN
fsr-3229	166	4	,	,	PUNCT
fsr-3229	166	5	we	we	PRON
fsr-3229	166	6	consider	consider	VERB
fsr-3229	166	7	each	each	DET
fsr-3229	166	8	year	year	NOUN
fsr-3229	166	9	’s	’s	PART
fsr-3229	166	10	contribution	contribution	NOUN
fsr-3229	166	11	and	and	CCONJ
fsr-3229	166	12	tax	tax	NOUN
fsr-3229	166	13	savings	saving	NOUN
fsr-3229	166	14	.	.	PUNCT
fsr-3229	167	1	we	we	PRON
fsr-3229	167	2	then	then	ADV
fsr-3229	167	3	,	,	PUNCT
fsr-3229	167	4	if	if	SCONJ
fsr-3229	167	5	necessary	necessary	ADJ
fsr-3229	167	6	,	,	PUNCT
fsr-3229	167	7	separate	separate	VERB
fsr-3229	167	8	out	out	ADP
fsr-3229	167	9	tax	tax	NOUN
fsr-3229	167	10	savings	saving	NOUN
fsr-3229	167	11	made	make	VERB
fsr-3229	167	12	at	at	ADP
fsr-3229	167	13	different	different	ADJ
fsr-3229	167	14	marginal	marginal	ADJ
fsr-3229	167	15	tax	tax	NOUN
fsr-3229	167	16	rates	rate	NOUN
fsr-3229	167	17	.	.	PUNCT
fsr-3229	168	1	we	we	PRON
fsr-3229	168	2	then	then	ADV
fsr-3229	168	3	compute	compute	VERB
fsr-3229	168	4	the	the	DET
fsr-3229	168	5	future	future	ADJ
fsr-3229	168	6	value	value	NOUN
fsr-3229	168	7	of	of	ADP
fsr-3229	168	8	each	each	DET
fsr-3229	168	9	individual	individual	ADJ
fsr-3229	168	10	tax	tax	NOUN
fsr-3229	168	11	savings	saving	NOUN
fsr-3229	168	12	.	.	PUNCT
fsr-3229	169	1	this	this	PRON
fsr-3229	169	2	allows	allow	VERB
fsr-3229	169	3	earlier	early	ADJ
fsr-3229	169	4	contributions	contribution	NOUN
fsr-3229	169	5	to	to	PART
fsr-3229	169	6	grow	grow	VERB
fsr-3229	169	7	more	more	ADV
fsr-3229	169	8	and	and	CCONJ
fsr-3229	169	9	have	have	VERB
fsr-3229	169	10	a	a	DET
fsr-3229	169	11	greater	great	ADJ
fsr-3229	169	12	weight	weight	NOUN
fsr-3229	169	13	.	.	PUNCT
fsr-3229	170	1	we	we	PRON
fsr-3229	170	2	next	next	ADJ
fsr-3229	170	3	partition	partition	NOUN
fsr-3229	170	4	future	future	ADJ
fsr-3229	170	5	values	value	NOUN
fsr-3229	170	6	for	for	ADP
fsr-3229	170	7	all	all	DET
fsr-3229	170	8	years	year	NOUN
fsr-3229	170	9	based	base	VERB
fsr-3229	170	10	on	on	ADP
fsr-3229	170	11	savings	saving	NOUN
fsr-3229	170	12	gotten	get	VERB
fsr-3229	170	13	from	from	ADP
fsr-3229	170	14	their	their	PRON
fsr-3229	170	15	specific	specific	ADJ
fsr-3229	170	16	marginal	marginal	ADJ
fsr-3229	170	17	tax	tax	NOUN
fsr-3229	170	18	rates	rate	NOUN
fsr-3229	170	19	.	.	PUNCT
fsr-3229	171	1	the	the	DET
fsr-3229	171	2	partitions	partition	NOUN
fsr-3229	171	3	form	form	VERB
fsr-3229	171	4	the	the	DET
fsr-3229	171	5	annual	annual	ADJ
fsr-3229	171	6	withdrawals	withdrawal	NOUN
fsr-3229	171	7	that	that	PRON
fsr-3229	171	8	are	be	AUX
fsr-3229	171	9	designed	design	VERB
fsr-3229	171	10	to	to	PART
fsr-3229	171	11	pay	pay	VERB
fsr-3229	171	12	taxes	taxis	NOUN
fsr-3229	171	13	below	below	ADP
fsr-3229	171	14	the	the	DET
fsr-3229	171	15	tax	tax	NOUN
fsr-3229	171	16	savings	saving	NOUN
fsr-3229	171	17	.	.	PUNCT
fsr-3229	172	1	each	each	DET
fsr-3229	172	2	withdrawal	withdrawal	NOUN
fsr-3229	172	3	year	year	NOUN
fsr-3229	172	4	has	have	VERB
fsr-3229	172	5	its	its	PRON
fsr-3229	172	6	own	own	ADJ
fsr-3229	172	7	gain	gain	NOUN
fsr-3229	172	8	calculation	calculation	NOUN
fsr-3229	172	9	and	and	CCONJ
fsr-3229	172	10	other	other	ADJ
fsr-3229	172	11	rvd	rvd	PROPN
fsr-3229	172	12	outcomes	outcome	NOUN
fsr-3229	172	13	.	.	PUNCT
fsr-3229	173	1	while	while	SCONJ
fsr-3229	173	2	this	this	DET
fsr-3229	173	3	approach	approach	NOUN
fsr-3229	173	4	should	should	AUX
fsr-3229	173	5	be	be	AUX
fsr-3229	173	6	more	more	ADV
fsr-3229	173	7	accurate	accurate	ADJ
fsr-3229	173	8	,	,	PUNCT
fsr-3229	173	9	it	it	PRON
fsr-3229	173	10	has	have	VERB
fsr-3229	173	11	the	the	DET
fsr-3229	173	12	disadvantage	disadvantage	NOUN
fsr-3229	173	13	of	of	ADP
fsr-3229	173	14	requiring	require	VERB
fsr-3229	173	15	one	one	NUM
fsr-3229	173	16	to	to	PART
fsr-3229	173	17	generate	generate	VERB
fsr-3229	173	18	a	a	DET
fsr-3229	173	19	large	large	ADJ
fsr-3229	173	20	number	number	NOUN
fsr-3229	173	21	of	of	ADP
fsr-3229	173	22	yearly	yearly	ADJ
fsr-3229	173	23	values	value	NOUN
fsr-3229	173	24	causing	cause	VERB
fsr-3229	173	25	complications	complication	NOUN
fsr-3229	173	26	including	include	VERB
fsr-3229	173	27	cumbersome	cumbersome	ADJ
fsr-3229	173	28	complexities	complexity	NOUN
fsr-3229	173	29	when	when	SCONJ
fsr-3229	173	30	presenting	present	VERB
fsr-3229	173	31	its	its	PRON
fsr-3229	173	32	rvd	rvd	ADJ
fsr-3229	173	33	procedure	procedure	NOUN
fsr-3229	173	34	.	.	PUNCT
fsr-3229	174	1	thus	thus	ADV
fsr-3229	174	2	,	,	PUNCT
fsr-3229	174	3	we	we	PRON
fsr-3229	174	4	reserve	reserve	VERB
fsr-3229	174	5	the	the	DET
fsr-3229	174	6	yearby	yearby	PROPN
fsr-3229	174	7	-	-	PUNCT
fsr-3229	174	8	year	year	NOUN
fsr-3229	174	9	approach	approach	NOUN
fsr-3229	174	10	for	for	ADP
fsr-3229	174	11	future	future	ADJ
fsr-3229	174	12	research	research	NOUN
fsr-3229	174	13	until	until	SCONJ
fsr-3229	174	14	the	the	DET
fsr-3229	174	15	basic	basic	ADJ
fsr-3229	174	16	principles	principle	NOUN
fsr-3229	174	17	of	of	ADP
fsr-3229	174	18	this	this	DET
fsr-3229	174	19	article	article	NOUN
fsr-3229	174	20	’s	’s	PART
fsr-3229	174	21	rvd	rvd	PROPN
fsr-3229	174	22	procedure	procedure	NOUN
fsr-3229	174	23	are	be	AUX
fsr-3229	174	24	better	well	ADV
fsr-3229	174	25	known	know	VERB
fsr-3229	174	26	making	make	VERB
fsr-3229	174	27	its	its	PRON
fsr-3229	174	28	complex	complex	ADJ
fsr-3229	174	29	presentation	presentation	NOUN
fsr-3229	174	30	more	more	ADV
fsr-3229	174	31	workable	workable	ADJ
fsr-3229	174	32	.	.	PUNCT
fsr-3229	175	1	second	second	ADJ
fsr-3229	175	2	,	,	PUNCT
fsr-3229	175	3	we	we	PRON
fsr-3229	175	4	develop	develop	VERB
fsr-3229	175	5	a	a	DET
fsr-3229	175	6	“	"	PUNCT
fsr-3229	175	7	mean	mean	ADJ
fsr-3229	175	8	”	"	PUNCT
fsr-3229	175	9	rvd	rvd	NOUN
fsr-3229	175	10	allocation	allocation	NOUN
fsr-3229	175	11	approach	approach	NOUN
fsr-3229	175	12	that	that	PRON
fsr-3229	175	13	creates	create	VERB
fsr-3229	175	14	factors	factor	NOUN
fsr-3229	175	15	generating	generate	VERB
fsr-3229	175	16	mean	mean	NOUN
fsr-3229	175	17	contribution	contribution	NOUN
fsr-3229	175	18	and	and	CCONJ
fsr-3229	175	19	withdrawal	withdrawal	NOUN
fsr-3229	175	20	values	value	NOUN
fsr-3229	175	21	to	to	PART
fsr-3229	175	22	replace	replace	VERB
fsr-3229	175	23	annual	annual	ADJ
fsr-3229	175	24	values	value	NOUN
fsr-3229	175	25	.	.	PUNCT
fsr-3229	176	1	this	this	DET
fsr-3229	176	2	approach	approach	NOUN
fsr-3229	176	3	has	have	VERB
fsr-3229	176	4	the	the	DET
fsr-3229	176	5	advantage	advantage	NOUN
fsr-3229	176	6	of	of	ADP
fsr-3229	176	7	quickly	quickly	ADV
fsr-3229	176	8	creating	create	VERB
fsr-3229	176	9	a	a	DET
fsr-3229	176	10	plethora	plethora	NOUN
fsr-3229	176	11	of	of	ADP
fsr-3229	176	12	withdrawals	withdrawal	NOUN
fsr-3229	176	13	from	from	ADP
fsr-3229	176	14	which	which	PRON
fsr-3229	176	15	the	the	DET
fsr-3229	176	16	maximum	maximum	ADJ
fsr-3229	176	17	gain	gain	NOUN
fsr-3229	176	18	can	can	AUX
fsr-3229	176	19	be	be	AUX
fsr-3229	176	20	identified	identify	VERB
fsr-3229	176	21	while	while	SCONJ
fsr-3229	176	22	also	also	ADV
fsr-3229	176	23	showing	show	VERB
fsr-3229	176	24	the	the	DET
fsr-3229	176	25	cost	cost	NOUN
fsr-3229	176	26	of	of	ADP
fsr-3229	176	27	straying	stray	VERB
fsr-3229	176	28	from	from	ADP
fsr-3229	176	29	the	the	DET
fsr-3229	176	30	optimal	optimal	ADJ
fsr-3229	176	31	.	.	PUNCT
fsr-3229	177	1	by	by	ADP
fsr-3229	177	2	using	use	VERB
fsr-3229	177	3	the	the	DET
fsr-3229	177	4	mean	mean	ADJ
fsr-3229	177	5	approach	approach	NOUN
fsr-3229	177	6	,	,	PUNCT
fsr-3229	177	7	we	we	PRON
fsr-3229	177	8	can	can	AUX
fsr-3229	177	9	more	more	ADV
fsr-3229	177	10	easily	easily	ADV
fsr-3229	177	11	generate	generate	VERB
fsr-3229	177	12	results	result	NOUN
fsr-3229	177	13	including	include	VERB
fsr-3229	177	14	those	those	PRON
fsr-3229	177	15	from	from	ADP
fsr-3229	177	16	scenario	scenario	NOUN
fsr-3229	177	17	analysis	analysis	NOUN
fsr-3229	177	18	.	.	PUNCT
fsr-3229	178	1	for	for	ADP
fsr-3229	178	2	these	these	DET
fsr-3229	178	3	reasons	reason	NOUN
fsr-3229	178	4	,	,	PUNCT
fsr-3229	178	5	this	this	DET
fsr-3229	178	6	article	article	NOUN
fsr-3229	178	7	uses	use	VERB
fsr-3229	178	8	the	the	DET
fsr-3229	178	9	mean	mean	ADJ
fsr-3229	178	10	approach	approach	NOUN
fsr-3229	178	11	as	as	ADP
fsr-3229	178	12	the	the	DET
fsr-3229	178	13	beginning	beginning	NOUN
fsr-3229	178	14	point	point	NOUN
fsr-3229	178	15	in	in	ADP
fsr-3229	178	16	creating	create	VERB
fsr-3229	178	17	research	research	NOUN
fsr-3229	178	18	interest	interest	NOUN
fsr-3229	178	19	on	on	ADP
fsr-3229	178	20	discovering	discover	VERB
fsr-3229	178	21	the	the	DET
fsr-3229	178	22	optimal	optimal	ADJ
fsr-3229	178	23	rvd	rvd	PROPN
fsr-3229	178	24	allocation	allocation	NOUN
fsr-3229	178	25	.	.	PUNCT
fsr-3229	179	1	381r.m	381r.m	NOUN
fsr-3229	179	2	.	.	PUNCT
fsr-3229	180	1	hull	hull	NOUN
fsr-3229	180	2	,	,	PUNCT
fsr-3229	180	3	j.b	j.b	PROPN
fsr-3229	180	4	.	.	PROPN
fsr-3229	180	5	hull	hull	NOUN
fsr-3229	180	6	/	/	SYM
fsr-3229	180	7	financial	financial	ADJ
fsr-3229	180	8	services	service	NOUN
fsr-3229	180	9	review	review	VERB
fsr-3229	180	10	25	25	NUM
fsr-3229	180	11	(	(	PUNCT
fsr-3229	180	12	2016	2016	NUM
fsr-3229	180	13	)	)	PUNCT
fsr-3229	181	1	373–414	373–414	NUM
fsr-3229	181	2	4.2	4.2	NUM
fsr-3229	181	3	.	.	PUNCT
fsr-3229	182	1	the	the	DET
fsr-3229	182	2	two	two	NUM
fsr-3229	182	3	tax	tax	NOUN
fsr-3229	182	4	rate	rate	NOUN
fsr-3229	182	5	alternatives	alternative	NOUN
fsr-3229	182	6	within	within	ADP
fsr-3229	182	7	any	any	DET
fsr-3229	182	8	optimal	optimal	ADJ
fsr-3229	182	9	rvd	rvd	NOUN
fsr-3229	182	10	allocation	allocation	NOUN
fsr-3229	182	11	approach	approach	NOUN
fsr-3229	182	12	are	be	AUX
fsr-3229	182	13	two	two	NUM
fsr-3229	182	14	alternative	alternative	ADJ
fsr-3229	182	15	uses	use	NOUN
fsr-3229	182	16	of	of	ADP
fsr-3229	182	17	tax	tax	NOUN
fsr-3229	182	18	rates	rate	NOUN
fsr-3229	182	19	,	,	PUNCT
fsr-3229	182	20	namely	namely	ADV
fsr-3229	182	21	,	,	PUNCT
fsr-3229	182	22	the	the	DET
fsr-3229	182	23	use	use	NOUN
fsr-3229	182	24	of	of	ADP
fsr-3229	182	25	either	either	CCONJ
fsr-3229	182	26	the	the	DET
fsr-3229	182	27	“	"	PUNCT
fsr-3229	182	28	average	average	ADJ
fsr-3229	182	29	”	"	PUNCT
fsr-3229	182	30	tax	tax	NOUN
fsr-3229	182	31	rate	rate	NOUN
fsr-3229	182	32	or	or	CCONJ
fsr-3229	182	33	the	the	DET
fsr-3229	182	34	“	"	PUNCT
fsr-3229	182	35	marginal	marginal	ADJ
fsr-3229	182	36	”	"	PUNCT
fsr-3229	182	37	tax	tax	NOUN
fsr-3229	182	38	rate	rate	NOUN
fsr-3229	182	39	.	.	PUNCT
fsr-3229	183	1	we	we	PRON
fsr-3229	183	2	define	define	VERB
fsr-3229	183	3	our	our	PRON
fsr-3229	183	4	average	average	ADJ
fsr-3229	183	5	contribution	contribution	NOUN
fsr-3229	183	6	tax	tax	NOUN
fsr-3229	183	7	rate	rate	NOUN
fsr-3229	183	8	as	as	ADP
fsr-3229	183	9	average	average	ADJ
fsr-3229	183	10	tc	tc	NUM
fsr-3229	183	11	�	�	PROPN
fsr-3229	183	12	tax	tax	NOUN
fsr-3229	183	13	savings	saving	NOUN
fsr-3229	183	14	from	from	ADP
fsr-3229	183	15	deductible	deductible	ADJ
fsr-3229	183	16	ira	ira	PROPN
fsr-3229	183	17	contributions	contribution	NOUN
fsr-3229	183	18	/	/	SYM
fsr-3229	183	19	deductible	deductible	ADJ
fsr-3229	183	20	ira	ira	PROPN
fsr-3229	183	21	contributions	contribution	NOUN
fsr-3229	183	22	.	.	PUNCT
fsr-3229	184	1	our	our	PRON
fsr-3229	184	2	contribution	contribution	NOUN
fsr-3229	184	3	algorithm	algorithm	NOUN
fsr-3229	184	4	in	in	ADP
fsr-3229	184	5	section	section	NOUN
fsr-3229	184	6	5.3	5.3	NUM
fsr-3229	184	7	computes	compute	VERB
fsr-3229	184	8	the	the	DET
fsr-3229	184	9	average	average	ADJ
fsr-3229	184	10	tc	tc	NOUN
fsr-3229	184	11	.	.	PUNCT
fsr-3229	185	1	we	we	PRON
fsr-3229	185	2	define	define	VERB
fsr-3229	185	3	our	our	PRON
fsr-3229	185	4	average	average	ADJ
fsr-3229	185	5	withdrawal	withdrawal	NOUN
fsr-3229	185	6	tax	tax	NOUN
fsr-3229	185	7	rate	rate	NOUN
fsr-3229	185	8	as	as	ADP
fsr-3229	185	9	average	average	ADJ
fsr-3229	185	10	tw	tw	ADP
fsr-3229	185	11	�	�	PROPN
fsr-3229	185	12	taxes	taxis	NOUN
fsr-3229	185	13	paid	pay	VERB
fsr-3229	185	14	on	on	ADP
fsr-3229	185	15	all	all	DET
fsr-3229	185	16	retirement	retirement	NOUN
fsr-3229	185	17	withdrawals	withdrawal	NOUN
fsr-3229	185	18	/	/	SYM
fsr-3229	185	19	taxable	taxable	ADJ
fsr-3229	185	20	income	income	NOUN
fsr-3229	185	21	on	on	ADP
fsr-3229	185	22	all	all	DET
fsr-3229	185	23	retirement	retirement	NOUN
fsr-3229	185	24	withdrawals	withdrawal	NOUN
fsr-3229	185	25	.	.	PUNCT
fsr-3229	186	1	our	our	PRON
fsr-3229	186	2	withdrawal	withdrawal	NOUN
fsr-3229	186	3	algorithm	algorithm	NOUN
fsr-3229	186	4	in	in	ADP
fsr-3229	186	5	section	section	NOUN
fsr-3229	186	6	6	6	NUM
fsr-3229	186	7	computes	compute	VERB
fsr-3229	186	8	the	the	DET
fsr-3229	186	9	average	average	ADJ
fsr-3229	186	10	tw	tw	NOUN
fsr-3229	186	11	.	.	PUNCT
fsr-3229	187	1	while	while	SCONJ
fsr-3229	187	2	the	the	DET
fsr-3229	187	3	marginal	marginal	ADJ
fsr-3229	187	4	tc	tc	NOUN
fsr-3229	187	5	involves	involve	VERB
fsr-3229	187	6	the	the	DET
fsr-3229	187	7	tax	tax	NOUN
fsr-3229	187	8	rate(s	rate(s	NOUN
fsr-3229	187	9	)	)	PUNCT
fsr-3229	187	10	corresponding	correspond	VERB
fsr-3229	187	11	to	to	ADP
fsr-3229	187	12	the	the	DET
fsr-3229	187	13	highest	high	ADJ
fsr-3229	187	14	taxable	taxable	ADJ
fsr-3229	187	15	income	income	NOUN
fsr-3229	187	16	bracket(s	bracket(s	PROPN
fsr-3229	187	17	)	)	PUNCT
fsr-3229	187	18	for	for	ADP
fsr-3229	187	19	which	which	PRON
fsr-3229	187	20	the	the	DET
fsr-3229	187	21	last	last	ADJ
fsr-3229	187	22	dollars	dollar	NOUN
fsr-3229	187	23	earned	earn	VERB
fsr-3229	187	24	are	be	AUX
fsr-3229	187	25	taxed	tax	VERB
fsr-3229	187	26	,	,	PUNCT
fsr-3229	187	27	the	the	DET
fsr-3229	187	28	marginal	marginal	ADJ
fsr-3229	187	29	tw	tw	NOUN
fsr-3229	187	30	covers	cover	VERB
fsr-3229	187	31	tax	tax	NOUN
fsr-3229	187	32	rate(s	rate(s	NOUN
fsr-3229	187	33	)	)	PUNCT
fsr-3229	187	34	corresponding	correspond	VERB
fsr-3229	187	35	to	to	ADP
fsr-3229	187	36	the	the	DET
fsr-3229	187	37	highest	high	ADJ
fsr-3229	187	38	taxable	taxable	ADJ
fsr-3229	187	39	income	income	NOUN
fsr-3229	187	40	bracket(s	bracket(s	PROPN
fsr-3229	187	41	)	)	PUNCT
fsr-3229	187	42	for	for	ADP
fsr-3229	187	43	which	which	PRON
fsr-3229	187	44	the	the	DET
fsr-3229	187	45	last	last	ADJ
fsr-3229	187	46	dollars	dollar	NOUN
fsr-3229	187	47	withdrawn	withdraw	VERB
fsr-3229	187	48	are	be	AUX
fsr-3229	187	49	taxed	tax	VERB
fsr-3229	187	50	.	.	PUNCT
fsr-3229	188	1	we	we	PRON
fsr-3229	188	2	are	be	AUX
fsr-3229	188	3	able	able	ADJ
fsr-3229	188	4	to	to	PART
fsr-3229	188	5	avoid	avoid	VERB
fsr-3229	188	6	the	the	DET
fsr-3229	188	7	average	average	ADJ
fsr-3229	188	8	versus	versus	ADP
fsr-3229	188	9	marginal	marginal	ADJ
fsr-3229	188	10	usage	usage	NOUN
fsr-3229	188	11	decision	decision	NOUN
fsr-3229	188	12	for	for	ADP
fsr-3229	188	13	tc	tc	PRON
fsr-3229	188	14	because	because	SCONJ
fsr-3229	188	15	the	the	DET
fsr-3229	188	16	average	average	ADJ
fsr-3229	188	17	tc	tc	NOUN
fsr-3229	188	18	and	and	CCONJ
fsr-3229	188	19	marginal	marginal	ADJ
fsr-3229	188	20	tc	tc	NOUN
fsr-3229	188	21	are	be	AUX
fsr-3229	188	22	similar	similar	ADJ
fsr-3229	188	23	for	for	ADP
fsr-3229	188	24	our	our	PRON
fsr-3229	188	25	illustration	illustration	NOUN
fsr-3229	188	26	and	and	CCONJ
fsr-3229	188	27	most	most	ADJ
fsr-3229	188	28	other	other	ADJ
fsr-3229	188	29	situations	situation	NOUN
fsr-3229	188	30	.	.	PUNCT
fsr-3229	189	1	however	however	ADV
fsr-3229	189	2	,	,	PUNCT
fsr-3229	189	3	similarity	similarity	NOUN
fsr-3229	189	4	in	in	ADP
fsr-3229	189	5	the	the	DET
fsr-3229	189	6	average	average	ADJ
fsr-3229	189	7	tw	tw	NOUN
fsr-3229	189	8	and	and	CCONJ
fsr-3229	189	9	marginal	marginal	ADJ
fsr-3229	189	10	tw	tw	NOUN
fsr-3229	189	11	rarely	rarely	ADV
fsr-3229	189	12	occurs.4	occurs.4	VERB
fsr-3229	189	13	in	in	ADP
fsr-3229	189	14	this	this	DET
fsr-3229	189	15	article	article	NOUN
fsr-3229	189	16	,	,	PUNCT
fsr-3229	189	17	we	we	PRON
fsr-3229	189	18	will	will	AUX
fsr-3229	189	19	focus	focus	VERB
fsr-3229	189	20	on	on	ADP
fsr-3229	189	21	the	the	DET
fsr-3229	189	22	use	use	NOUN
fsr-3229	189	23	of	of	ADP
fsr-3229	189	24	marginal	marginal	ADJ
fsr-3229	189	25	tax	tax	NOUN
fsr-3229	189	26	rates	rate	NOUN
fsr-3229	189	27	.	.	PUNCT
fsr-3229	190	1	this	this	DET
fsr-3229	190	2	usage	usage	NOUN
fsr-3229	190	3	is	be	AUX
fsr-3229	190	4	consistent	consistent	ADJ
fsr-3229	190	5	with	with	ADP
fsr-3229	190	6	marginal	marginal	ADJ
fsr-3229	190	7	analysis	analysis	NOUN
fsr-3229	190	8	that	that	PRON
fsr-3229	190	9	focuses	focus	VERB
fsr-3229	190	10	on	on	ADP
fsr-3229	190	11	the	the	DET
fsr-3229	190	12	incremental	incremental	ADJ
fsr-3229	190	13	benefits	benefit	NOUN
fsr-3229	190	14	and	and	CCONJ
fsr-3229	190	15	costs	cost	NOUN
fsr-3229	190	16	of	of	ADP
fsr-3229	190	17	an	an	DET
fsr-3229	190	18	activity	activity	NOUN
fsr-3229	190	19	and	and	CCONJ
fsr-3229	190	20	considers	consider	VERB
fsr-3229	190	21	the	the	DET
fsr-3229	190	22	opportunity	opportunity	NOUN
fsr-3229	190	23	cost	cost	NOUN
fsr-3229	190	24	of	of	ADP
fsr-3229	190	25	the	the	DET
fsr-3229	190	26	next	next	ADJ
fsr-3229	190	27	best	good	ADJ
fsr-3229	190	28	alternative	alternative	NOUN
fsr-3229	190	29	.	.	PUNCT
fsr-3229	191	1	when	when	SCONJ
fsr-3229	191	2	looking	look	VERB
fsr-3229	191	3	at	at	ADP
fsr-3229	191	4	the	the	DET
fsr-3229	191	5	incremental	incremental	ADJ
fsr-3229	191	6	benefit	benefit	NOUN
fsr-3229	191	7	of	of	ADP
fsr-3229	191	8	using	use	VERB
fsr-3229	191	9	a	a	DET
fsr-3229	191	10	dollar	dollar	NOUN
fsr-3229	191	11	of	of	ADP
fsr-3229	191	12	deductible	deductible	ADJ
fsr-3229	191	13	ira	ira	PROPN
fsr-3229	191	14	,	,	PUNCT
fsr-3229	191	15	the	the	DET
fsr-3229	191	16	next	next	ADJ
fsr-3229	191	17	best	good	ADJ
fsr-3229	191	18	ira	ira	PROPN
fsr-3229	191	19	alternative	alternative	NOUN
fsr-3229	191	20	would	would	AUX
fsr-3229	191	21	be	be	AUX
fsr-3229	191	22	putting	put	VERB
fsr-3229	191	23	the	the	DET
fsr-3229	191	24	dollar	dollar	NOUN
fsr-3229	191	25	in	in	ADP
fsr-3229	191	26	a	a	DET
fsr-3229	191	27	roth	roth	PROPN
fsr-3229	191	28	ira	ira	PROPN
fsr-3229	191	29	.	.	PUNCT
fsr-3229	192	1	when	when	SCONJ
fsr-3229	192	2	an	an	DET
fsr-3229	192	3	investor	investor	NOUN
fsr-3229	192	4	contributes	contribute	VERB
fsr-3229	192	5	to	to	ADP
fsr-3229	192	6	a	a	DET
fsr-3229	192	7	deductible	deductible	ADJ
fsr-3229	192	8	ira	ira	PROPN
fsr-3229	192	9	account	account	NOUN
fsr-3229	192	10	,	,	PUNCT
fsr-3229	192	11	the	the	DET
fsr-3229	192	12	incremental	incremental	ADJ
fsr-3229	192	13	benefits	benefit	NOUN
fsr-3229	192	14	of	of	ADP
fsr-3229	192	15	tax	tax	NOUN
fsr-3229	192	16	savings	saving	NOUN
fsr-3229	192	17	from	from	ADP
fsr-3229	192	18	dollars	dollar	NOUN
fsr-3229	192	19	contributed	contribute	VERB
fsr-3229	192	20	are	be	AUX
fsr-3229	192	21	viewed	view	VERB
fsr-3229	192	22	as	as	ADP
fsr-3229	192	23	based	base	VERB
fsr-3229	192	24	on	on	ADP
fsr-3229	192	25	the	the	DET
fsr-3229	192	26	last	last	ADJ
fsr-3229	192	27	dollars	dollar	NOUN
fsr-3229	192	28	contributed	contribute	VERB
fsr-3229	192	29	.	.	PUNCT
fsr-3229	193	1	these	these	DET
fsr-3229	193	2	last	last	ADJ
fsr-3229	193	3	dollars	dollar	NOUN
fsr-3229	193	4	will	will	AUX
fsr-3229	193	5	be	be	AUX
fsr-3229	193	6	in	in	ADP
fsr-3229	193	7	the	the	DET
fsr-3229	193	8	highest	high	ADJ
fsr-3229	193	9	tax	tax	NOUN
fsr-3229	193	10	bracket(s	bracket(s	PROPN
fsr-3229	193	11	)	)	PUNCT
fsr-3229	193	12	.	.	PUNCT
fsr-3229	194	1	similarly	similarly	ADV
fsr-3229	194	2	,	,	PUNCT
fsr-3229	194	3	when	when	SCONJ
fsr-3229	194	4	an	an	DET
fsr-3229	194	5	investor	investor	NOUN
fsr-3229	194	6	withdraws	withdraw	VERB
fsr-3229	194	7	deductible	deductible	ADJ
fsr-3229	194	8	ira	ira	PROPN
fsr-3229	194	9	contributions	contribution	NOUN
fsr-3229	194	10	,	,	PUNCT
fsr-3229	194	11	we	we	PRON
fsr-3229	194	12	should	should	AUX
fsr-3229	194	13	view	view	VERB
fsr-3229	194	14	the	the	DET
fsr-3229	194	15	incremental	incremental	ADJ
fsr-3229	194	16	costs	cost	NOUN
fsr-3229	194	17	of	of	ADP
fsr-3229	194	18	the	the	DET
fsr-3229	194	19	last	last	ADJ
fsr-3229	194	20	dollars	dollar	NOUN
fsr-3229	194	21	withdrawn	withdraw	VERB
fsr-3229	194	22	and	and	CCONJ
fsr-3229	194	23	assign	assign	VERB
fsr-3229	194	24	them	they	PRON
fsr-3229	194	25	the	the	DET
fsr-3229	194	26	highest	high	ADJ
fsr-3229	194	27	tax	tax	NOUN
fsr-3229	194	28	bracket(s	bracket(s	PROPN
fsr-3229	194	29	)	)	PUNCT
fsr-3229	194	30	.	.	PUNCT
fsr-3229	195	1	thus	thus	ADV
fsr-3229	195	2	,	,	PUNCT
fsr-3229	195	3	if	if	SCONJ
fsr-3229	195	4	investors	investor	NOUN
fsr-3229	195	5	have	have	VERB
fsr-3229	195	6	the	the	DET
fsr-3229	195	7	match	match	NOUN
fsr-3229	195	8	/	/	SYM
fsr-3229	195	9	oi	oi	PROPN
fsr-3229	195	10	included	include	VERB
fsr-3229	195	11	in	in	ADP
fsr-3229	195	12	their	their	PRON
fsr-3229	195	13	retirement	retirement	NOUN
fsr-3229	195	14	withdrawals	withdrawal	NOUN
fsr-3229	195	15	,	,	PUNCT
fsr-3229	195	16	these	these	DET
fsr-3229	195	17	withdrawals	withdrawal	NOUN
fsr-3229	195	18	are	be	AUX
fsr-3229	195	19	assumed	assume	VERB
fsr-3229	195	20	to	to	PART
fsr-3229	195	21	absorb	absorb	VERB
fsr-3229	195	22	the	the	DET
fsr-3229	195	23	lowest	low	ADJ
fsr-3229	195	24	marginal	marginal	ADJ
fsr-3229	195	25	tax	tax	NOUN
fsr-3229	195	26	bracket(s	bracket(s	PROPN
fsr-3229	195	27	)	)	PUNCT
fsr-3229	195	28	with	with	ADP
fsr-3229	195	29	the	the	DET
fsr-3229	195	30	diw	diw	PROPN
fsr-3229	195	31	partitions	partition	NOUN
fsr-3229	195	32	absorbing	absorb	VERB
fsr-3229	195	33	the	the	DET
fsr-3229	195	34	highest	high	ADJ
fsr-3229	195	35	bracket(s	bracket(s	NOUN
fsr-3229	195	36	)	)	PUNCT
fsr-3229	195	37	.	.	PUNCT
fsr-3229	196	1	given	give	VERB
fsr-3229	196	2	the	the	DET
fsr-3229	196	3	above	above	ADJ
fsr-3229	196	4	discussion	discussion	NOUN
fsr-3229	196	5	,	,	PUNCT
fsr-3229	196	6	we	we	PRON
fsr-3229	196	7	will	will	AUX
fsr-3229	196	8	focus	focus	VERB
fsr-3229	196	9	on	on	ADP
fsr-3229	196	10	the	the	DET
fsr-3229	196	11	mean	mean	ADJ
fsr-3229	196	12	approach	approach	NOUN
fsr-3229	196	13	and	and	CCONJ
fsr-3229	196	14	the	the	DET
fsr-3229	196	15	marginal	marginal	ADJ
fsr-3229	196	16	use	use	NOUN
fsr-3229	196	17	of	of	ADP
fsr-3229	196	18	tax	tax	NOUN
fsr-3229	196	19	rates	rate	NOUN
fsr-3229	196	20	.	.	PUNCT
fsr-3229	197	1	nonetheless	nonetheless	ADV
fsr-3229	197	2	,	,	PUNCT
fsr-3229	197	3	we	we	PRON
fsr-3229	197	4	think	think	VERB
fsr-3229	197	5	there	there	PRON
fsr-3229	197	6	is	be	VERB
fsr-3229	197	7	merit	merit	NOUN
fsr-3229	197	8	in	in	ADP
fsr-3229	197	9	knowing	know	VERB
fsr-3229	197	10	average	average	ADJ
fsr-3229	197	11	tax	tax	NOUN
fsr-3229	197	12	rates	rate	NOUN
fsr-3229	197	13	.	.	PUNCT
fsr-3229	198	1	because	because	SCONJ
fsr-3229	198	2	the	the	DET
fsr-3229	198	3	average	average	ADJ
fsr-3229	198	4	and	and	CCONJ
fsr-3229	198	5	marginal	marginal	ADJ
fsr-3229	198	6	tc	tc	NOUN
fsr-3229	198	7	values	value	NOUN
fsr-3229	198	8	are	be	AUX
fsr-3229	198	9	the	the	DET
fsr-3229	198	10	same	same	ADJ
fsr-3229	198	11	for	for	ADP
fsr-3229	198	12	this	this	DET
fsr-3229	198	13	article	article	NOUN
fsr-3229	198	14	’s	’s	PART
fsr-3229	198	15	rvd	rvd	PROPN
fsr-3229	198	16	illustration	illustration	NOUN
fsr-3229	198	17	,	,	PUNCT
fsr-3229	198	18	we	we	PRON
fsr-3229	198	19	focus	focus	VERB
fsr-3229	198	20	on	on	ADP
fsr-3229	198	21	what	what	DET
fsr-3229	198	22	extent	extent	NOUN
fsr-3229	198	23	,	,	PUNCT
fsr-3229	198	24	if	if	SCONJ
fsr-3229	198	25	any	any	PRON
fsr-3229	198	26	,	,	PUNCT
fsr-3229	198	27	the	the	DET
fsr-3229	198	28	use	use	NOUN
fsr-3229	198	29	of	of	ADP
fsr-3229	198	30	marginal	marginal	ADJ
fsr-3229	198	31	tw	tw	NOUN
fsr-3229	198	32	disagrees	disagree	VERB
fsr-3229	198	33	with	with	ADP
fsr-3229	198	34	the	the	DET
fsr-3229	198	35	use	use	NOUN
fsr-3229	198	36	of	of	ADP
fsr-3229	198	37	the	the	DET
fsr-3229	198	38	average	average	ADJ
fsr-3229	198	39	tw	tw	NOUN
fsr-3229	198	40	.	.	PUNCT
fsr-3229	199	1	thus	thus	ADV
fsr-3229	199	2	,	,	PUNCT
fsr-3229	199	3	we	we	PRON
fsr-3229	199	4	will	will	AUX
fsr-3229	199	5	report	report	VERB
fsr-3229	199	6	results	result	NOUN
fsr-3229	199	7	using	use	VERB
fsr-3229	199	8	both	both	CCONJ
fsr-3229	199	9	marginal	marginal	ADJ
fsr-3229	199	10	and	and	CCONJ
fsr-3229	199	11	average	average	ADJ
fsr-3229	199	12	tw	tw	NOUN
fsr-3229	199	13	values	value	NOUN
fsr-3229	199	14	.	.	PUNCT
fsr-3229	200	1	in	in	ADP
fsr-3229	200	2	the	the	DET
fsr-3229	200	3	process	process	NOUN
fsr-3229	200	4	,	,	PUNCT
fsr-3229	200	5	we	we	PRON
fsr-3229	200	6	can	can	AUX
fsr-3229	200	7	identify	identify	VERB
fsr-3229	200	8	situations	situation	NOUN
fsr-3229	200	9	for	for	ADP
fsr-3229	200	10	which	which	PRON
fsr-3229	200	11	the	the	DET
fsr-3229	200	12	use	use	NOUN
fsr-3229	200	13	of	of	ADP
fsr-3229	200	14	average	average	ADJ
fsr-3229	200	15	tax	tax	NOUN
fsr-3229	200	16	rates	rate	NOUN
fsr-3229	200	17	render	render	VERB
fsr-3229	200	18	similar	similar	ADJ
fsr-3229	200	19	results	result	NOUN
fsr-3229	200	20	to	to	ADP
fsr-3229	200	21	the	the	DET
fsr-3229	200	22	use	use	NOUN
fsr-3229	200	23	of	of	ADP
fsr-3229	200	24	marginal	marginal	ADJ
fsr-3229	200	25	tax	tax	NOUN
fsr-3229	200	26	rates	rate	NOUN
fsr-3229	200	27	.	.	PUNCT
fsr-3229	201	1	4.3	4.3	NUM
fsr-3229	201	2	.	.	PUNCT
fsr-3229	201	3	discovery	discovery	NOUN
fsr-3229	201	4	points	point	NOUN
fsr-3229	201	5	and	and	CCONJ
fsr-3229	201	6	eight	eight	NUM
fsr-3229	201	7	tax	tax	NOUN
fsr-3229	201	8	rate	rate	NOUN
fsr-3229	201	9	differentials	differential	NOUN
fsr-3229	201	10	when	when	SCONJ
fsr-3229	201	11	using	use	VERB
fsr-3229	201	12	average	average	ADJ
fsr-3229	201	13	tax	tax	NOUN
fsr-3229	201	14	rates	rate	NOUN
fsr-3229	201	15	,	,	PUNCT
fsr-3229	201	16	we	we	PRON
fsr-3229	201	17	use	use	VERB
fsr-3229	201	18	an	an	DET
fsr-3229	201	19	average	average	ADJ
fsr-3229	201	20	gain	gain	NOUN
fsr-3229	201	21	formula	formula	NOUN
fsr-3229	201	22	.	.	PUNCT
fsr-3229	202	1	this	this	DET
fsr-3229	202	2	formula	formula	NOUN
fsr-3229	202	3	is	be	AUX
fsr-3229	202	4	average	average	ADJ
fsr-3229	202	5	gain	gain	NOUN
fsr-3229	202	6	�	�	PROPN
fsr-3229	202	7	(	(	PUNCT
fsr-3229	202	8	tc	tc	NUM
fsr-3229	202	9	�	�	PROPN
fsr-3229	202	10	tw)(diw	tw)(diw	NUM
fsr-3229	202	11	)	)	PUNCT
fsr-3229	202	12	(	(	PUNCT
fsr-3229	202	13	11	11	NUM
fsr-3229	202	14	)	)	PUNCT
fsr-3229	202	15	382	382	NUM
fsr-3229	202	16	r.m	r.m	PROPN
fsr-3229	202	17	.	.	PROPN
fsr-3229	202	18	hull	hull	PROPN
fsr-3229	202	19	,	,	PUNCT
fsr-3229	202	20	j.b	j.b	PROPN
fsr-3229	202	21	.	.	PROPN
fsr-3229	202	22	hull	hull	NOUN
fsr-3229	202	23	/	/	SYM
fsr-3229	202	24	financial	financial	ADJ
fsr-3229	202	25	services	service	NOUN
fsr-3229	202	26	review	review	VERB
fsr-3229	202	27	25	25	NUM
fsr-3229	202	28	(	(	PUNCT
fsr-3229	202	29	2016	2016	NUM
fsr-3229	202	30	)	)	PUNCT
fsr-3229	203	1	373–414	373–414	NUM
fsr-3229	203	2	where	where	SCONJ
fsr-3229	203	3	tc	tc	PRON
fsr-3229	203	4	and	and	CCONJ
fsr-3229	203	5	tw	tw	NOUN
fsr-3229	203	6	are	be	AUX
fsr-3229	203	7	average	average	ADJ
fsr-3229	203	8	tax	tax	NOUN
fsr-3229	203	9	rates	rate	NOUN
fsr-3229	203	10	as	as	SCONJ
fsr-3229	203	11	defined	define	VERB
fsr-3229	203	12	above	above	ADV
fsr-3229	203	13	and	and	CCONJ
fsr-3229	203	14	diw	diw	PROPN
fsr-3229	203	15	is	be	AUX
fsr-3229	203	16	the	the	DET
fsr-3229	203	17	before	before	ADP
fsr-3229	203	18	-	-	PUNCT
fsr-3229	203	19	tax	tax	NOUN
fsr-3229	203	20	deductible	deductible	ADJ
fsr-3229	203	21	ira	ira	PROPN
fsr-3229	203	22	withdrawal	withdrawal	PROPN
fsr-3229	203	23	.	.	PUNCT
fsr-3229	204	1	determining	determine	VERB
fsr-3229	204	2	a	a	DET
fsr-3229	204	3	marginal	marginal	ADJ
fsr-3229	204	4	gain	gain	NOUN
fsr-3229	204	5	formula	formula	NOUN
fsr-3229	204	6	is	be	AUX
fsr-3229	204	7	more	more	ADV
fsr-3229	204	8	difficult	difficult	ADJ
fsr-3229	204	9	because	because	SCONJ
fsr-3229	204	10	we	we	PRON
fsr-3229	204	11	require	require	VERB
fsr-3229	204	12	partitioning	partitioning	PROPN
fsr-3229	204	13	of	of	ADP
fsr-3229	204	14	diw	diw	PROPN
fsr-3229	204	15	based	base	VERB
fsr-3229	204	16	on	on	ADP
fsr-3229	204	17	applicable	applicable	ADJ
fsr-3229	204	18	tax	tax	NOUN
fsr-3229	204	19	brackets	bracket	NOUN
fsr-3229	204	20	.	.	PUNCT
fsr-3229	205	1	we	we	PRON
fsr-3229	205	2	use	use	VERB
fsr-3229	205	3	these	these	DET
fsr-3229	205	4	eight	eight	NUM
fsr-3229	205	5	brackets	bracket	NOUN
fsr-3229	205	6	:	:	PUNCT
fsr-3229	205	7	0	0	NUM
fsr-3229	205	8	,	,	PUNCT
fsr-3229	205	9	0.12	0.12	NUM
fsr-3229	205	10	,	,	PUNCT
fsr-3229	205	11	0.18	0.18	NUM
fsr-3229	205	12	,	,	PUNCT
fsr-3229	205	13	0.3	0.3	NUM
fsr-3229	205	14	,	,	PUNCT
fsr-3229	205	15	0.336	0.336	NUM
fsr-3229	205	16	,	,	PUNCT
fsr-3229	205	17	0.396	0.396	NUM
fsr-3229	205	18	,	,	PUNCT
fsr-3229	205	19	0.42	0.42	NUM
fsr-3229	205	20	,	,	PUNCT
fsr-3229	205	21	and	and	CCONJ
fsr-3229	205	22	0.471.5	0.471.5	NUM
fsr-3229	205	23	the	the	DET
fsr-3229	205	24	general	general	ADJ
fsr-3229	205	25	expression	expression	NOUN
fsr-3229	205	26	for	for	ADP
fsr-3229	205	27	the	the	DET
fsr-3229	205	28	marginal	marginal	ADJ
fsr-3229	205	29	gain	gain	NOUN
fsr-3229	205	30	is	be	AUX
fsr-3229	205	31	�	�	PROPN
fsr-3229	205	32	j	j	PROPN
fsr-3229	205	33	�	�	PROPN
fsr-3229	205	34	1	1	NUM
fsr-3229	205	35	8	8	NUM
fsr-3229	205	36	�	�	PROPN
fsr-3229	205	37	tj	tj	PROPN
fsr-3229	205	38	(	(	PUNCT
fsr-3229	205	39	partitionj	partitionj	PROPN
fsr-3229	205	40	)	)	PUNCT
fsr-3229	205	41	where	where	SCONJ
fsr-3229	205	42	�	�	PROPN
fsr-3229	205	43	tj	tj	PROPN
fsr-3229	205	44	�	�	PROPN
fsr-3229	205	45	(	(	PUNCT
fsr-3229	205	46	tc	tc	PROPN
fsr-3229	205	47	�	�	PROPN
fsr-3229	205	48	tw)j	tw)j	PROPN
fsr-3229	205	49	and	and	CCONJ
fsr-3229	205	50	each	each	DET
fsr-3229	205	51	�	�	PROPN
fsr-3229	205	52	t	t	PROPN
fsr-3229	205	53	is	be	AUX
fsr-3229	205	54	aligned	align	VERB
fsr-3229	205	55	with	with	ADP
fsr-3229	205	56	its	its	PRON
fsr-3229	205	57	corresponding	correspond	VERB
fsr-3229	205	58	partition	partition	NOUN
fsr-3229	205	59	.	.	PUNCT
fsr-3229	206	1	identifying	identify	VERB
fsr-3229	206	2	taxable	taxable	ADJ
fsr-3229	206	3	income	income	NOUN
fsr-3229	206	4	levels	level	NOUN
fsr-3229	206	5	for	for	ADP
fsr-3229	206	6	each	each	DET
fsr-3229	206	7	�	�	PROPN
fsr-3229	206	8	t	t	PROPN
fsr-3229	206	9	is	be	AUX
fsr-3229	206	10	a	a	DET
fsr-3229	206	11	prerequisite	prerequisite	NOUN
fsr-3229	206	12	for	for	ADP
fsr-3229	206	13	developing	develop	VERB
fsr-3229	206	14	a	a	DET
fsr-3229	206	15	gain	gain	NOUN
fsr-3229	206	16	formula	formula	NOUN
fsr-3229	206	17	using	use	VERB
fsr-3229	206	18	marginal	marginal	ADJ
fsr-3229	206	19	tax	tax	NOUN
fsr-3229	206	20	rates	rate	NOUN
fsr-3229	206	21	.	.	PUNCT
fsr-3229	207	1	to	to	PART
fsr-3229	207	2	perform	perform	VERB
fsr-3229	207	3	this	this	DET
fsr-3229	207	4	task	task	NOUN
fsr-3229	207	5	,	,	PUNCT
fsr-3229	207	6	we	we	PRON
fsr-3229	207	7	first	first	ADV
fsr-3229	207	8	ascertain	ascertain	VERB
fsr-3229	207	9	what	what	PRON
fsr-3229	207	10	we	we	PRON
fsr-3229	207	11	call	call	VERB
fsr-3229	207	12	discovery	discovery	NOUN
fsr-3229	207	13	points	point	NOUN
fsr-3229	207	14	(	(	PUNCT
fsr-3229	207	15	dps	dps	NOUN
fsr-3229	207	16	)	)	PUNCT
fsr-3229	207	17	.	.	PUNCT
fsr-3229	208	1	we	we	PRON
fsr-3229	208	2	define	define	VERB
fsr-3229	208	3	a	a	DET
fsr-3229	208	4	dp	dp	NOUN
fsr-3229	208	5	as	as	ADP
fsr-3229	208	6	:	:	PUNCT
fsr-3229	208	7	discovery	discovery	NOUN
fsr-3229	208	8	point	point	NOUN
fsr-3229	208	9	�	�	PROPN
fsr-3229	208	10	the	the	DET
fsr-3229	208	11	taxable	taxable	ADJ
fsr-3229	208	12	income	income	NOUN
fsr-3229	208	13	dollar	dollar	NOUN
fsr-3229	208	14	that	that	PRON
fsr-3229	208	15	leads	lead	VERB
fsr-3229	208	16	to	to	ADP
fsr-3229	208	17	a	a	DET
fsr-3229	208	18	jump	jump	NOUN
fsr-3229	208	19	to	to	ADP
fsr-3229	208	20	a	a	DET
fsr-3229	208	21	higher	high	ADJ
fsr-3229	208	22	marginal	marginal	ADJ
fsr-3229	208	23	tax	tax	NOUN
fsr-3229	208	24	rate	rate	NOUN
fsr-3229	208	25	.	.	PUNCT
fsr-3229	209	1	dps	dps	NOUN
fsr-3229	209	2	enable	enable	VERB
fsr-3229	209	3	us	we	PRON
fsr-3229	209	4	to	to	PART
fsr-3229	209	5	determine	determine	VERB
fsr-3229	209	6	the	the	DET
fsr-3229	209	7	partitions	partition	NOUN
fsr-3229	209	8	that	that	PRON
fsr-3229	209	9	correspond	correspond	VERB
fsr-3229	209	10	to	to	ADP
fsr-3229	209	11	unique	unique	ADJ
fsr-3229	209	12	�	�	PROPN
fsr-3229	209	13	t	t	NOUN
fsr-3229	209	14	values	value	NOUN
fsr-3229	209	15	.	.	PUNCT
fsr-3229	210	1	dps	dps	NOUN
fsr-3229	210	2	for	for	ADP
fsr-3229	210	3	each	each	DET
fsr-3229	210	4	investor	investor	NOUN
fsr-3229	210	5	’s	’s	PART
fsr-3229	210	6	diw	diw	PROPN
fsr-3229	210	7	has	have	VERB
fsr-3229	210	8	to	to	PART
fsr-3229	210	9	be	be	AUX
fsr-3229	210	10	independently	independently	ADV
fsr-3229	210	11	found	find	VERB
fsr-3229	210	12	.	.	PUNCT
fsr-3229	211	1	this	this	PRON
fsr-3229	211	2	is	be	AUX
fsr-3229	211	3	because	because	SCONJ
fsr-3229	211	4	an	an	DET
fsr-3229	211	5	investor	investor	NOUN
fsr-3229	211	6	’s	’s	PART
fsr-3229	211	7	taxable	taxable	ADJ
fsr-3229	211	8	income	income	NOUN
fsr-3229	211	9	is	be	AUX
fsr-3229	211	10	influenced	influence	VERB
fsr-3229	211	11	by	by	ADP
fsr-3229	211	12	the	the	DET
fsr-3229	211	13	factors	factor	NOUN
fsr-3229	211	14	that	that	PRON
fsr-3229	211	15	can	can	AUX
fsr-3229	211	16	be	be	AUX
fsr-3229	211	17	different	different	ADJ
fsr-3229	211	18	,	,	PUNCT
fsr-3229	211	19	namely	namely	ADV
fsr-3229	211	20	,	,	PUNCT
fsr-3229	211	21	diw	diw	PROPN
fsr-3229	211	22	,	,	PUNCT
fsr-3229	211	23	tax	tax	NOUN
fsr-3229	211	24	deduction	deduction	NOUN
fsr-3229	211	25	,	,	PUNCT
fsr-3229	211	26	ssb	ssb	PROPN
fsr-3229	211	27	,	,	PUNCT
fsr-3229	211	28	and	and	CCONJ
fsr-3229	211	29	match	match	VERB
fsr-3229	211	30	/	/	SYM
fsr-3229	211	31	oi	oi	PROPN
fsr-3229	211	32	.	.	PUNCT
fsr-3229	211	33	to	to	PART
fsr-3229	211	34	illustrate	illustrate	VERB
fsr-3229	211	35	dps	dps	NOUN
fsr-3229	211	36	,	,	PUNCT
fsr-3229	211	37	we	we	PRON
fsr-3229	211	38	assume	assume	VERB
fsr-3229	211	39	tax	tax	NOUN
fsr-3229	211	40	deduction	deduction	NOUN
fsr-3229	211	41	�	�	PROPN
fsr-3229	211	42	$	$	SYM
fsr-3229	211	43	50,000	50,000	NUM
fsr-3229	211	44	;	;	PUNCT
fsr-3229	211	45	taxable	taxable	ADJ
fsr-3229	211	46	proportion	proportion	NOUN
fsr-3229	211	47	of	of	ADP
fsr-3229	211	48	ssb	ssb	PROPN
fsr-3229	211	49	�	�	PROPN
fsr-3229	211	50	$	$	SYM
fsr-3229	211	51	40,000	40,000	NUM
fsr-3229	211	52	;	;	PUNCT
fsr-3229	211	53	match	match	VERB
fsr-3229	211	54	/	/	SYM
fsr-3229	211	55	oi	oi	PROPN
fsr-3229	211	56	�	�	PROPN
fsr-3229	211	57	$	$	SYM
fsr-3229	211	58	0	0	NUM
fsr-3229	211	59	;	;	PUNCT
fsr-3229	211	60	diw	diw	PROPN
fsr-3229	211	61	�	�	PROPN
fsr-3229	211	62	$	$	SYM
fsr-3229	211	63	15,000	15,000	NUM
fsr-3229	211	64	;	;	PUNCT
fsr-3229	211	65	and	and	CCONJ
fsr-3229	211	66	,	,	PUNCT
fsr-3229	211	67	tc	tc	PROPN
fsr-3229	211	68	�	�	PROPN
fsr-3229	211	69	0.18	0.18	NUM
fsr-3229	211	70	.	.	PUNCT
fsr-3229	212	1	because	because	SCONJ
fsr-3229	212	2	tax	tax	NOUN
fsr-3229	212	3	deduction	deduction	NOUN
fsr-3229	212	4	�	�	PROPN
fsr-3229	212	5	ssb	ssb	PROPN
fsr-3229	212	6	�	�	PROPN
fsr-3229	212	7	match	match	PROPN
fsr-3229	212	8	/	/	SYM
fsr-3229	212	9	oi	oi	PROPN
fsr-3229	212	10	,	,	PUNCT
fsr-3229	212	11	we	we	PRON
fsr-3229	212	12	have	have	VERB
fsr-3229	212	13	$	$	SYM
fsr-3229	212	14	50,000	50,000	NUM
fsr-3229	212	15	�	�	NOUN
fsr-3229	212	16	(	(	PUNCT
fsr-3229	212	17	$	$	SYM
fsr-3229	212	18	40,000	40,000	NUM
fsr-3229	212	19	�	�	NOUN
fsr-3229	212	20	$	$	SYM
fsr-3229	212	21	0	0	NUM
fsr-3229	212	22	)	)	PUNCT
fsr-3229	212	23	�	�	PROPN
fsr-3229	212	24	$	$	SYM
fsr-3229	212	25	10,000	10,000	NUM
fsr-3229	212	26	for	for	ADP
fsr-3229	212	27	which	which	PRON
fsr-3229	212	28	tw	tw	VERB
fsr-3229	212	29	�	�	PROPN
fsr-3229	212	30	0	0	PUNCT
fsr-3229	212	31	as	as	SCONJ
fsr-3229	212	32	it	it	PRON
fsr-3229	212	33	is	be	AUX
fsr-3229	212	34	not	not	PART
fsr-3229	212	35	taxed	tax	VERB
fsr-3229	212	36	.	.	PUNCT
fsr-3229	213	1	we	we	PRON
fsr-3229	213	2	refer	refer	VERB
fsr-3229	213	3	to	to	ADP
fsr-3229	213	4	this	this	DET
fsr-3229	213	5	$	$	SYM
fsr-3229	213	6	10,000	10,000	NUM
fsr-3229	213	7	as	as	ADP
fsr-3229	213	8	the	the	DET
fsr-3229	213	9	slack	slack	NOUN
fsr-3229	213	10	and	and	CCONJ
fsr-3229	213	11	define	define	VERB
fsr-3229	213	12	it	it	PRON
fsr-3229	213	13	as	as	ADP
fsr-3229	213	14	:	:	PUNCT
fsr-3229	213	15	slack	slack	VERB
fsr-3229	213	16	�	�	PROPN
fsr-3229	213	17	diw	diw	PROPN
fsr-3229	213	18	partition	partition	NOUN
fsr-3229	213	19	that	that	PRON
fsr-3229	213	20	is	be	AUX
fsr-3229	213	21	not	not	PART
fsr-3229	213	22	taxed	tax	VERB
fsr-3229	213	23	where	where	SCONJ
fsr-3229	213	24	slack	slack	VERB
fsr-3229	213	25	�	�	PROPN
fsr-3229	213	26	0	0	PUNCT
fsr-3229	214	1	if	if	SCONJ
fsr-3229	214	2	tax	tax	NOUN
fsr-3229	214	3	deduction	deduction	NOUN
fsr-3229	214	4	�	�	PROPN
fsr-3229	214	5	ssb	ssb	PROPN
fsr-3229	214	6	�	�	PROPN
fsr-3229	214	7	match	match	NOUN
fsr-3229	214	8	/	/	SYM
fsr-3229	214	9	oi	oi	PROPN
fsr-3229	214	10	.	.	PUNCT
fsr-3229	215	1	if	if	SCONJ
fsr-3229	215	2	there	there	PRON
fsr-3229	215	3	is	be	VERB
fsr-3229	215	4	no	no	DET
fsr-3229	215	5	slack	slack	NOUN
fsr-3229	215	6	then	then	ADV
fsr-3229	215	7	the	the	DET
fsr-3229	215	8	lowest	low	ADJ
fsr-3229	215	9	marginal	marginal	ADJ
fsr-3229	215	10	tw	tw	NOUN
fsr-3229	215	11	that	that	PRON
fsr-3229	215	12	can	can	AUX
fsr-3229	215	13	occur	occur	VERB
fsr-3229	215	14	is	be	AUX
fsr-3229	215	15	0.12	0.12	NUM
fsr-3229	215	16	.	.	PUNCT
fsr-3229	216	1	in	in	ADP
fsr-3229	216	2	our	our	PRON
fsr-3229	216	3	illustration	illustration	NOUN
fsr-3229	216	4	,	,	PUNCT
fsr-3229	216	5	the	the	DET
fsr-3229	216	6	$	$	SYM
fsr-3229	216	7	10,001st	10,001st	NUM
fsr-3229	216	8	deductible	deductible	ADJ
fsr-3229	216	9	ira	ira	PROPN
fsr-3229	216	10	dollar	dollar	NOUN
fsr-3229	216	11	will	will	AUX
fsr-3229	216	12	get	get	VERB
fsr-3229	216	13	the	the	DET
fsr-3229	216	14	marginal	marginal	ADJ
fsr-3229	216	15	tax	tax	NOUN
fsr-3229	216	16	rate	rate	NOUN
fsr-3229	216	17	of	of	ADP
fsr-3229	216	18	tw	tw	NOUN
fsr-3229	216	19	�	�	PROPN
fsr-3229	216	20	0.12	0.12	NUM
fsr-3229	216	21	.	.	PUNCT
fsr-3229	217	1	the	the	DET
fsr-3229	217	2	$	$	SYM
fsr-3229	217	3	10,001st	10,001st	NUM
fsr-3229	217	4	dollar	dollar	NOUN
fsr-3229	217	5	is	be	AUX
fsr-3229	217	6	dp1	dp1	PROPN
fsr-3229	217	7	.	.	PUNCT
fsr-3229	218	1	before	before	ADP
fsr-3229	218	2	this	this	PRON
fsr-3229	218	3	,	,	PUNCT
fsr-3229	218	4	tw	tw	NOUN
fsr-3229	218	5	�	�	PROPN
fsr-3229	218	6	0	0	PUNCT
fsr-3229	219	1	and	and	CCONJ
fsr-3229	219	2	so	so	ADV
fsr-3229	219	3	marginal	marginal	ADJ
fsr-3229	219	4	gain1	gain1	NOUN
fsr-3229	219	5	�	�	PROPN
fsr-3229	219	6	�	�	PROPN
fsr-3229	219	7	t1(diw1	t1(diw1	PROPN
fsr-3229	219	8	)	)	PUNCT
fsr-3229	219	9	�	�	PROPN
fsr-3229	219	10	(	(	PUNCT
fsr-3229	219	11	tc	tc	PROPN
fsr-3229	219	12	�	�	PROPN
fsr-3229	219	13	tw)$10,000	tw)$10,000	INTJ
fsr-3229	219	14	�	�	PROPN
fsr-3229	219	15	(	(	PUNCT
fsr-3229	219	16	0.18	0.18	NUM
fsr-3229	219	17	�	�	PROPN
fsr-3229	219	18	0)$10,000	0)$10,000	PROPN
fsr-3229	219	19	�	�	PROPN
fsr-3229	219	20	$	$	SYM
fsr-3229	219	21	1,800	1,800	NUM
fsr-3229	219	22	.	.	PUNCT
fsr-3229	220	1	there	there	PRON
fsr-3229	220	2	remains	remain	VERB
fsr-3229	220	3	$	$	SYM
fsr-3229	220	4	15,000	15,000	NUM
fsr-3229	220	5	�	�	NOUN
fsr-3229	220	6	$	$	SYM
fsr-3229	220	7	10,000	10,000	NUM
fsr-3229	220	8	�	�	NOUN
fsr-3229	220	9	$	$	SYM
fsr-3229	220	10	5,000	5,000	NUM
fsr-3229	220	11	in	in	ADP
fsr-3229	220	12	a	a	DET
fsr-3229	220	13	deductible	deductible	ADJ
fsr-3229	220	14	ira	ira	PROPN
fsr-3229	220	15	,	,	PUNCT
fsr-3229	220	16	and	and	CCONJ
fsr-3229	220	17	so	so	ADV
fsr-3229	220	18	we	we	PRON
fsr-3229	220	19	have	have	VERB
fsr-3229	220	20	:	:	PUNCT
fsr-3229	220	21	marginal	marginal	ADJ
fsr-3229	220	22	gain2	gain2	PROPN
fsr-3229	220	23	�	�	PROPN
fsr-3229	220	24	�	�	PROPN
fsr-3229	220	25	t2(diw2	t2(diw2	ADV
fsr-3229	220	26	)	)	PUNCT
fsr-3229	220	27	�	�	PROPN
fsr-3229	220	28	(	(	PUNCT
fsr-3229	220	29	tc	tc	NUM
fsr-3229	220	30	�	�	PROPN
fsr-3229	220	31	tw)$5,000	tw)$5,000	PROPN
fsr-3229	220	32	�	�	PROPN
fsr-3229	220	33	(	(	PUNCT
fsr-3229	220	34	0.18	0.18	NUM
fsr-3229	220	35	�	�	PROPN
fsr-3229	220	36	0.12)$5,000	0.12)$5,000	NUM
fsr-3229	220	37	�	�	PROPN
fsr-3229	220	38	$	$	SYM
fsr-3229	220	39	300	300	NUM
fsr-3229	220	40	.	.	PUNCT
fsr-3229	221	1	the	the	DET
fsr-3229	221	2	total	total	ADJ
fsr-3229	221	3	marginal	marginal	ADJ
fsr-3229	221	4	gain	gain	NOUN
fsr-3229	221	5	is	be	AUX
fsr-3229	221	6	$	$	SYM
fsr-3229	221	7	2,100	2,100	NUM
fsr-3229	221	8	.	.	PUNCT
fsr-3229	222	1	if	if	SCONJ
fsr-3229	222	2	dp2	dp2	PROPN
fsr-3229	222	3	is	be	AUX
fsr-3229	222	4	$	$	SYM
fsr-3229	222	5	39,001	39,001	NUM
fsr-3229	222	6	because	because	SCONJ
fsr-3229	222	7	we	we	PRON
fsr-3229	222	8	jump	jump	VERB
fsr-3229	222	9	to	to	ADP
fsr-3229	222	10	a	a	DET
fsr-3229	222	11	higher	high	ADJ
fsr-3229	222	12	tax	tax	NOUN
fsr-3229	222	13	bracket	bracket	NOUN
fsr-3229	222	14	with	with	ADP
fsr-3229	222	15	the	the	DET
fsr-3229	222	16	$	$	SYM
fsr-3229	222	17	39,001st	39,001st	NUM
fsr-3229	222	18	dollar	dollar	NOUN
fsr-3229	222	19	,	,	PUNCT
fsr-3229	222	20	then	then	ADV
fsr-3229	222	21	the	the	DET
fsr-3229	222	22	partition	partition	NOUN
fsr-3229	222	23	between	between	ADP
fsr-3229	222	24	dp1	dp1	PROPN
fsr-3229	222	25	and	and	CCONJ
fsr-3229	222	26	dp2	dp2	PROPN
fsr-3229	222	27	would	would	AUX
fsr-3229	222	28	be	be	AUX
fsr-3229	222	29	$	$	SYM
fsr-3229	222	30	39,001	39,001	NUM
fsr-3229	222	31	�	�	PROPN
fsr-3229	222	32	$	$	SYM
fsr-3229	222	33	10,001	10,001	NUM
fsr-3229	222	34	�	�	PROPN
fsr-3229	222	35	$	$	SYM
fsr-3229	222	36	29,000	29,000	NUM
fsr-3229	222	37	and	and	CCONJ
fsr-3229	222	38	a	a	DET
fsr-3229	222	39	diw	diw	NOUN
fsr-3229	222	40	greater	great	ADJ
fsr-3229	222	41	than	than	ADP
fsr-3229	222	42	$	$	SYM
fsr-3229	222	43	15,000	15,000	NUM
fsr-3229	222	44	could	could	AUX
fsr-3229	222	45	have	have	VERB
fsr-3229	222	46	a	a	DET
fsr-3229	222	47	marginal	marginal	ADJ
fsr-3229	222	48	gain2	gain2	NOUN
fsr-3229	222	49	as	as	ADV
fsr-3229	222	50	large	large	ADJ
fsr-3229	222	51	as	as	ADP
fsr-3229	222	52	0.06($29,000	0.06($29,000	NUM
fsr-3229	222	53	)	)	PUNCT
fsr-3229	222	54	�	�	PROPN
fsr-3229	222	55	$	$	SYM
fsr-3229	222	56	1,740	1,740	NUM
fsr-3229	222	57	.	.	PUNCT
fsr-3229	223	1	in	in	ADP
fsr-3229	223	2	table	table	NOUN
fsr-3229	223	3	1	1	NUM
fsr-3229	223	4	,	,	PUNCT
fsr-3229	223	5	we	we	PRON
fsr-3229	223	6	give	give	VERB
fsr-3229	223	7	dps	dps	NOUN
fsr-3229	223	8	,	,	PUNCT
fsr-3229	223	9	changes	change	NOUN
fsr-3229	223	10	in	in	ADP
fsr-3229	223	11	dps	dps	NOUN
fsr-3229	223	12	,	,	PUNCT
fsr-3229	223	13	marginal	marginal	ADJ
fsr-3229	223	14	tw	tw	NOUN
fsr-3229	223	15	values	value	NOUN
fsr-3229	223	16	,	,	PUNCT
fsr-3229	223	17	and	and	CCONJ
fsr-3229	223	18	�	�	PROPN
fsr-3229	223	19	t	t	NOUN
fsr-3229	223	20	values	value	NOUN
fsr-3229	223	21	.	.	PUNCT
fsr-3229	224	1	because	because	SCONJ
fsr-3229	224	2	there	there	PRON
fsr-3229	224	3	are	be	VERB
fsr-3229	224	4	seven	seven	NUM
fsr-3229	224	5	federal	federal	ADJ
fsr-3229	224	6	tax	tax	NOUN
fsr-3229	224	7	brackets	bracket	NOUN
fsr-3229	224	8	including	include	VERB
fsr-3229	224	9	the	the	DET
fsr-3229	224	10	possibility	possibility	NOUN
fsr-3229	224	11	of	of	ADP
fsr-3229	224	12	slack	slack	NOUN
fsr-3229	224	13	where	where	SCONJ
fsr-3229	224	14	part	part	NOUN
fsr-3229	224	15	of	of	ADP
fsr-3229	224	16	diw	diw	PROPN
fsr-3229	224	17	can	can	AUX
fsr-3229	224	18	be	be	AUX
fsr-3229	224	19	taxed	tax	VERB
fsr-3229	224	20	at	at	ADP
fsr-3229	224	21	zero	zero	NUM
fsr-3229	224	22	percentage	percentage	NOUN
fsr-3229	224	23	,	,	PUNCT
fsr-3229	224	24	we	we	PRON
fsr-3229	224	25	have	have	VERB
fsr-3229	224	26	eight	eight	NUM
fsr-3229	224	27	dps	dps	NOUN
fsr-3229	224	28	.	.	PUNCT
fsr-3229	225	1	they	they	PRON
fsr-3229	225	2	are	be	AUX
fsr-3229	225	3	important	important	ADJ
fsr-3229	225	4	because	because	SCONJ
fsr-3229	225	5	they	they	PRON
fsr-3229	225	6	reveal	reveal	VERB
fsr-3229	225	7	where	where	SCONJ
fsr-3229	225	8	tax	tax	NOUN
fsr-3229	225	9	rates	rate	NOUN
fsr-3229	225	10	jump	jump	VERB
fsr-3229	225	11	to	to	ADP
fsr-3229	225	12	a	a	DET
fsr-3229	225	13	higher	high	ADJ
fsr-3229	225	14	marginal	marginal	ADJ
fsr-3229	225	15	level	level	NOUN
fsr-3229	225	16	.	.	PUNCT
fsr-3229	226	1	in	in	ADP
fsr-3229	226	2	panel	panel	NOUN
fsr-3229	226	3	a	a	X
fsr-3229	226	4	,	,	PUNCT
fsr-3229	226	5	we	we	PRON
fsr-3229	226	6	label	label	VERB
fsr-3229	226	7	these	these	DET
fsr-3229	226	8	eight	eight	NUM
fsr-3229	226	9	dps	dps	NOUN
fsr-3229	226	10	from	from	ADP
fsr-3229	226	11	dp1	dp1	PROPN
fsr-3229	226	12	to	to	ADP
fsr-3229	226	13	dp8	dp8	PROPN
fsr-3229	226	14	.	.	PUNCT
fsr-3229	227	1	the	the	DET
fsr-3229	227	2	eight	eight	NUM
fsr-3229	227	3	dps	dps	NOUN
fsr-3229	227	4	are	be	AUX
fsr-3229	227	5	identified	identify	VERB
fsr-3229	227	6	by	by	ADP
fsr-3229	227	7	our	our	PRON
fsr-3229	227	8	withdrawal	withdrawal	NOUN
fsr-3229	227	9	algorithm	algorithm	NOUN
fsr-3229	227	10	presented	present	VERB
fsr-3229	227	11	in	in	ADP
fsr-3229	227	12	section	section	NOUN
fsr-3229	227	13	6	6	NUM
fsr-3229	227	14	.	.	PUNCT
fsr-3229	228	1	they	they	PRON
fsr-3229	228	2	correspond	correspond	VERB
fsr-3229	228	3	to	to	ADP
fsr-3229	228	4	eight	eight	NUM
fsr-3229	228	5	�	�	NOUN
fsr-3229	228	6	t	t	NOUN
fsr-3229	228	7	values	value	NOUN
fsr-3229	228	8	that	that	PRON
fsr-3229	228	9	cover	cover	VERB
fsr-3229	228	10	the	the	DET
fsr-3229	228	11	changes	change	NOUN
fsr-3229	228	12	in	in	ADP
fsr-3229	228	13	tw	tw	NOUN
fsr-3229	228	14	from	from	ADP
fsr-3229	228	15	0	0	NUM
fsr-3229	228	16	to	to	ADP
fsr-3229	228	17	0.471	0.471	NUM
fsr-3229	228	18	.	.	PUNCT
fsr-3229	229	1	when	when	SCONJ
fsr-3229	229	2	using	use	VERB
fsr-3229	229	3	a	a	DET
fsr-3229	229	4	marginal	marginal	ADJ
fsr-3229	229	5	analysis	analysis	NOUN
fsr-3229	229	6	,	,	PUNCT
fsr-3229	229	7	identifying	identify	VERB
fsr-3229	229	8	dps	dps	NOUN
fsr-3229	229	9	are	be	AUX
fsr-3229	229	10	vital	vital	ADJ
fsr-3229	229	11	in	in	ADP
fsr-3229	229	12	computing	compute	VERB
fsr-3229	229	13	the	the	DET
fsr-3229	229	14	marginal	marginal	ADJ
fsr-3229	229	15	gain	gain	NOUN
fsr-3229	229	16	from	from	ADP
fsr-3229	229	17	the	the	DET
fsr-3229	229	18	ira	ira	PROPN
fsr-3229	229	19	allocation	allocation	NOUN
fsr-3229	229	20	between	between	ADP
fsr-3229	229	21	the	the	DET
fsr-3229	229	22	two	two	NUM
fsr-3229	229	23	major	major	ADJ
fsr-3229	229	24	ira	ira	PROPN
fsr-3229	229	25	types	type	NOUN
fsr-3229	229	26	.	.	PUNCT
fsr-3229	230	1	in	in	ADP
fsr-3229	230	2	panel	panel	NOUN
fsr-3229	230	3	b	b	PROPN
fsr-3229	230	4	,	,	PUNCT
fsr-3229	230	5	we	we	PRON
fsr-3229	230	6	report	report	VERB
fsr-3229	230	7	the	the	DET
fsr-3229	230	8	eight	eight	NUM
fsr-3229	230	9	�	�	NOUN
fsr-3229	230	10	t	t	NOUN
fsr-3229	230	11	ranges	range	VERB
fsr-3229	230	12	with	with	ADP
fsr-3229	230	13	the	the	DET
fsr-3229	230	14	ranges	range	NOUN
fsr-3229	230	15	created	create	VERB
fsr-3229	230	16	by	by	ADP
fsr-3229	230	17	subtracting	subtract	VERB
fsr-3229	230	18	dps	dps	NOUN
fsr-3229	230	19	.	.	PUNCT
fsr-3229	231	1	these	these	DET
fsr-3229	231	2	differences	difference	NOUN
fsr-3229	231	3	signify	signify	VERB
fsr-3229	231	4	maximum	maximum	ADJ
fsr-3229	231	5	partitions	partition	NOUN
fsr-3229	231	6	for	for	ADP
fsr-3229	231	7	which	which	PRON
fsr-3229	231	8	a	a	DET
fsr-3229	231	9	corresponding	correspond	VERB
fsr-3229	231	10	tw	tw	NOUN
fsr-3229	231	11	is	be	AUX
fsr-3229	231	12	applicable	applicable	ADJ
fsr-3229	231	13	.	.	PUNCT
fsr-3229	232	1	in	in	ADP
fsr-3229	232	2	panel	panel	NOUN
fsr-3229	232	3	c	c	NOUN
fsr-3229	232	4	,	,	PUNCT
fsr-3229	232	5	we	we	PRON
fsr-3229	232	6	give	give	VERB
fsr-3229	232	7	eight	eight	NUM
fsr-3229	232	8	tw	tw	NOUN
fsr-3229	232	9	values	value	NOUN
fsr-3229	232	10	corresponding	correspond	VERB
fsr-3229	232	11	to	to	ADP
fsr-3229	232	12	the	the	DET
fsr-3229	232	13	eight	eight	NUM
fsr-3229	232	14	dp	dp	NOUN
fsr-3229	232	15	partitions	partition	NOUN
fsr-3229	232	16	.	.	PUNCT
fsr-3229	233	1	the	the	DET
fsr-3229	233	2	beginning	beginning	NOUN
fsr-3229	233	3	of	of	ADP
fsr-3229	233	4	each	each	DET
fsr-3229	233	5	dp	dp	NOUN
fsr-3229	233	6	partition	partition	NOUN
fsr-3229	233	7	represents	represent	VERB
fsr-3229	233	8	a	a	DET
fsr-3229	233	9	jump	jump	NOUN
fsr-3229	233	10	to	to	ADP
fsr-3229	233	11	a	a	DET
fsr-3229	233	12	higher	high	ADJ
fsr-3229	233	13	tw	tw	NOUN
fsr-3229	233	14	value	value	NOUN
fsr-3229	233	15	.	.	PUNCT
fsr-3229	234	1	for	for	ADP
fsr-3229	234	2	example	example	NOUN
fsr-3229	234	3	,	,	PUNCT
fsr-3229	234	4	the	the	DET
fsr-3229	234	5	beginning	beginning	NOUN
fsr-3229	234	6	of	of	ADP
fsr-3229	234	7	the	the	DET
fsr-3229	234	8	partition	partition	NOUN
fsr-3229	234	9	of	of	ADP
fsr-3229	234	10	dp3	dp3	PROPN
fsr-3229	234	11	-	-	PUNCT
fsr-3229	234	12	dp2	dp2	PROPN
fsr-3229	234	13	is	be	AUX
fsr-3229	234	14	dp2	dp2	PROPN
fsr-3229	234	15	�	�	PROPN
fsr-3229	234	16	$	$	SYM
fsr-3229	234	17	69,111	69,111	NUM
fsr-3229	234	18	and	and	CCONJ
fsr-3229	234	19	the	the	DET
fsr-3229	234	20	$	$	SYM
fsr-3229	234	21	69,111th	69,111th	NUM
fsr-3229	234	22	diw	diw	PROPN
fsr-3229	234	23	dollar	dollar	NOUN
fsr-3229	234	24	achieves	achieve	VERB
fsr-3229	234	25	a	a	DET
fsr-3229	234	26	jump	jump	NOUN
fsr-3229	234	27	383r.m	383r.m	PROPN
fsr-3229	234	28	.	.	PUNCT
fsr-3229	235	1	hull	hull	NOUN
fsr-3229	235	2	,	,	PUNCT
fsr-3229	235	3	j.b	j.b	PROPN
fsr-3229	235	4	.	.	PROPN
fsr-3229	235	5	hull	hull	NOUN
fsr-3229	235	6	/	/	SYM
fsr-3229	235	7	financial	financial	ADJ
fsr-3229	235	8	services	service	NOUN
fsr-3229	235	9	review	review	VERB
fsr-3229	235	10	25	25	NUM
fsr-3229	235	11	(	(	PUNCT
fsr-3229	235	12	2016	2016	NUM
fsr-3229	235	13	)	)	PUNCT
fsr-3229	236	1	373–414	373–414	NUM
fsr-3229	236	2	in	in	ADP
fsr-3229	236	3	tw	tw	NOUN
fsr-3229	236	4	from	from	ADP
fsr-3229	236	5	0.12	0.12	NUM
fsr-3229	236	6	to	to	ADP
fsr-3229	236	7	0.18	0.18	NUM
fsr-3229	236	8	.	.	PUNCT
fsr-3229	237	1	in	in	ADP
fsr-3229	237	2	panel	panel	NOUN
fsr-3229	237	3	d	d	NOUN
fsr-3229	237	4	,	,	PUNCT
fsr-3229	237	5	we	we	PRON
fsr-3229	237	6	list	list	VERB
fsr-3229	237	7	the	the	DET
fsr-3229	237	8	eight	eight	NUM
fsr-3229	237	9	tax	tax	NOUN
fsr-3229	237	10	rate	rate	NOUN
fsr-3229	237	11	differentials	differential	NOUN
fsr-3229	237	12	(	(	PUNCT
fsr-3229	237	13	�	�	NOUN
fsr-3229	237	14	ts	ts	NOUN
fsr-3229	237	15	)	)	PUNCT
fsr-3229	237	16	.	.	PUNCT
fsr-3229	238	1	each	each	DET
fsr-3229	238	2	�	�	PROPN
fsr-3229	238	3	t	t	PROPN
fsr-3229	238	4	is	be	AUX
fsr-3229	238	5	computed	compute	VERB
fsr-3229	238	6	using	use	VERB
fsr-3229	238	7	the	the	DET
fsr-3229	238	8	marginal	marginal	ADJ
fsr-3229	238	9	tc	tc	NOUN
fsr-3229	238	10	(	(	PUNCT
fsr-3229	238	11	i.e.	i.e.	X
fsr-3229	238	12	,	,	PUNCT
fsr-3229	238	13	0.30	0.30	NUM
fsr-3229	238	14	as	as	SCONJ
fsr-3229	238	15	determined	determine	VERB
fsr-3229	238	16	by	by	ADP
fsr-3229	238	17	our	our	PRON
fsr-3229	238	18	contribution	contribution	NOUN
fsr-3229	238	19	algorithm	algorithm	NOUN
fsr-3229	238	20	in	in	ADP
fsr-3229	238	21	section	section	NOUN
fsr-3229	238	22	5	5	NUM
fsr-3229	238	23	)	)	PUNCT
fsr-3229	238	24	and	and	CCONJ
fsr-3229	238	25	one	one	NUM
fsr-3229	238	26	of	of	ADP
fsr-3229	238	27	the	the	DET
fsr-3229	238	28	eight	eight	NUM
fsr-3229	238	29	tw	tw	NOUN
fsr-3229	238	30	values	value	NOUN
fsr-3229	238	31	.	.	PUNCT
fsr-3229	239	1	of	of	ADP
fsr-3229	239	2	interest	interest	NOUN
fsr-3229	239	3	,	,	PUNCT
fsr-3229	239	4	the	the	DET
fsr-3229	239	5	changes	change	NOUN
fsr-3229	239	6	in	in	ADP
fsr-3229	239	7	larger	large	ADJ
fsr-3229	239	8	adjoining	adjoin	VERB
fsr-3229	239	9	dps	dps	NOUN
fsr-3229	239	10	become	become	VERB
fsr-3229	239	11	the	the	DET
fsr-3229	239	12	tax	tax	NOUN
fsr-3229	239	13	bracket	bracket	NOUN
fsr-3229	239	14	ranges	range	NOUN
fsr-3229	239	15	that	that	PRON
fsr-3229	239	16	can	can	AUX
fsr-3229	239	17	be	be	AUX
fsr-3229	239	18	gathered	gather	VERB
fsr-3229	239	19	from	from	ADP
fsr-3229	239	20	information	information	NOUN
fsr-3229	239	21	in	in	ADP
fsr-3229	239	22	the	the	DET
fsr-3229	239	23	last	last	ADJ
fsr-3229	239	24	row	row	NOUN
fsr-3229	239	25	of	of	ADP
fsr-3229	239	26	table	table	NOUN
fsr-3229	239	27	2	2	NUM
fsr-3229	239	28	.	.	X
fsr-3229	240	1	for	for	ADP
fsr-3229	240	2	example	example	NOUN
fsr-3229	240	3	,	,	PUNCT
fsr-3229	240	4	beginning	begin	VERB
fsr-3229	240	5	with	with	ADP
fsr-3229	240	6	dp4dp3	dp4dp3	PRON
fsr-3229	240	7	�	�	PROPN
fsr-3229	240	8	$	$	SYM
fsr-3229	240	9	151,367	151,367	NUM
fsr-3229	240	10	,	,	PUNCT
fsr-3229	240	11	we	we	PRON
fsr-3229	240	12	see	see	VERB
fsr-3229	240	13	that	that	SCONJ
fsr-3229	240	14	this	this	PRON
fsr-3229	240	15	is	be	AUX
fsr-3229	240	16	the	the	DET
fsr-3229	240	17	tax	tax	NOUN
fsr-3229	240	18	bracket	bracket	NOUN
fsr-3229	240	19	range	range	NOUN
fsr-3229	240	20	ending	end	VERB
fsr-3229	240	21	with	with	ADP
fsr-3229	240	22	$	$	SYM
fsr-3229	240	23	300,166	300,166	NUM
fsr-3229	240	24	for	for	ADP
fsr-3229	240	25	0.30	0.30	NUM
fsr-3229	240	26	and	and	CCONJ
fsr-3229	240	27	$	$	SYM
fsr-3229	240	28	457,363	457,363	NUM
fsr-3229	240	29	for	for	ADP
fsr-3229	240	30	0.336	0.336	NUM
fsr-3229	240	31	that	that	PRON
fsr-3229	240	32	covers	cover	VERB
fsr-3229	240	33	$	$	SYM
fsr-3229	240	34	457,363	457,363	NUM
fsr-3229	240	35	�	�	NOUN
fsr-3229	240	36	$	$	SYM
fsr-3229	240	37	300,166	300,166	NUM
fsr-3229	240	38	�	�	PROPN
fsr-3229	240	39	$	$	SYM
fsr-3229	240	40	151,367	151,367	NUM
fsr-3229	240	41	.	.	PUNCT
fsr-3229	241	1	if	if	SCONJ
fsr-3229	241	2	there	there	PRON
fsr-3229	241	3	were	be	VERB
fsr-3229	241	4	no	no	DET
fsr-3229	241	5	ssb	ssb	PROPN
fsr-3229	241	6	,	,	PUNCT
fsr-3229	241	7	no	no	DET
fsr-3229	241	8	match	match	NOUN
fsr-3229	241	9	/	/	SYM
fsr-3229	241	10	oi	oi	NOUN
fsr-3229	241	11	,	,	PUNCT
fsr-3229	241	12	and	and	CCONJ
fsr-3229	241	13	no	no	DET
fsr-3229	241	14	tax	tax	NOUN
fsr-3229	241	15	deductions	deduction	NOUN
fsr-3229	241	16	,	,	PUNCT
fsr-3229	241	17	dps	dps	PROPN
fsr-3229	241	18	would	would	AUX
fsr-3229	241	19	be	be	AUX
fsr-3229	241	20	determined	determine	VERB
fsr-3229	241	21	solely	solely	ADV
fsr-3229	241	22	by	by	ADP
fsr-3229	241	23	tax	tax	NOUN
fsr-3229	241	24	brackets	bracket	NOUN
fsr-3229	241	25	.	.	PUNCT
fsr-3229	242	1	4.4	4.4	NUM
fsr-3229	242	2	.	.	PUNCT
fsr-3229	242	3	five	five	NUM
fsr-3229	242	4	-	-	PUNCT
fsr-3229	242	5	step	step	NOUN
fsr-3229	242	6	procedure	procedure	NOUN
fsr-3229	242	7	to	to	PART
fsr-3229	242	8	compute	compute	VERB
fsr-3229	242	9	the	the	DET
fsr-3229	242	10	marginal	marginal	ADJ
fsr-3229	242	11	gain	gain	NOUN
fsr-3229	242	12	given	give	VERB
fsr-3229	242	13	the	the	DET
fsr-3229	242	14	above	above	ADJ
fsr-3229	242	15	preliminary	preliminary	ADJ
fsr-3229	242	16	information	information	NOUN
fsr-3229	242	17	,	,	PUNCT
fsr-3229	242	18	we	we	PRON
fsr-3229	242	19	can	can	AUX
fsr-3229	242	20	now	now	ADV
fsr-3229	242	21	create	create	VERB
fsr-3229	242	22	our	our	PRON
fsr-3229	242	23	marginal	marginal	ADJ
fsr-3229	242	24	gain	gain	NOUN
fsr-3229	242	25	formula	formula	NOUN
fsr-3229	242	26	.	.	PUNCT
fsr-3229	243	1	it	it	PRON
fsr-3229	243	2	is	be	AUX
fsr-3229	243	3	marginal	marginal	ADJ
fsr-3229	243	4	gain	gain	NOUN
fsr-3229	243	5	�	�	PROPN
fsr-3229	243	6	�	�	PROPN
fsr-3229	243	7	t1dp1	t1dp1	VERB
fsr-3229	243	8	�	�	PROPN
fsr-3229	243	9	�	�	PROPN
fsr-3229	243	10	t2(dp2	t2(dp2	PROPN
fsr-3229	243	11	�	�	PROPN
fsr-3229	243	12	dp1	dp1	PROPN
fsr-3229	243	13	)	)	PUNCT
fsr-3229	243	14	�	�	PROPN
fsr-3229	243	15	.	.	PUNCT
fsr-3229	243	16	.	.	PUNCT
fsr-3229	243	17	.	.	PUNCT
fsr-3229	244	1	�	�	PROPN
fsr-3229	244	2	�	�	PROPN
fsr-3229	244	3	t8(dp8	t8(dp8	PROPN
fsr-3229	244	4	�	�	PROPN
fsr-3229	244	5	dp7	dp7	PROPN
fsr-3229	244	6	)	)	PUNCT
fsr-3229	244	7	.	.	PUNCT
fsr-3229	245	1	(	(	PUNCT
fsr-3229	245	2	12	12	NUM
fsr-3229	245	3	)	)	PUNCT
fsr-3229	245	4	given	give	VERB
fsr-3229	245	5	(	(	PUNCT
fsr-3229	245	6	12	12	NUM
fsr-3229	245	7	)	)	PUNCT
fsr-3229	245	8	,	,	PUNCT
fsr-3229	245	9	we	we	PRON
fsr-3229	245	10	describe	describe	VERB
fsr-3229	245	11	our	our	PRON
fsr-3229	245	12	five	five	NUM
fsr-3229	245	13	-	-	PUNCT
fsr-3229	245	14	step	step	NOUN
fsr-3229	245	15	procedure	procedure	NOUN
fsr-3229	245	16	to	to	PART
fsr-3229	245	17	compute	compute	VERB
fsr-3229	245	18	the	the	DET
fsr-3229	245	19	marginal	marginal	ADJ
fsr-3229	245	20	gain	gain	NOUN
fsr-3229	245	21	.	.	PUNCT
fsr-3229	246	1	first	first	ADV
fsr-3229	246	2	,	,	PUNCT
fsr-3229	246	3	we	we	PRON
fsr-3229	246	4	identify	identify	VERB
fsr-3229	246	5	as	as	ADV
fsr-3229	246	6	many	many	ADJ
fsr-3229	246	7	dps	dps	NOUN
fsr-3229	246	8	as	as	SCONJ
fsr-3229	246	9	needed	need	VERB
fsr-3229	246	10	to	to	PART
fsr-3229	246	11	form	form	VERB
fsr-3229	246	12	partitions	partition	NOUN
fsr-3229	246	13	to	to	PART
fsr-3229	246	14	cover	cover	VERB
fsr-3229	246	15	diw	diw	PROPN
fsr-3229	246	16	.	.	PUNCT
fsr-3229	247	1	second	second	PROPN
fsr-3229	247	2	,	,	PUNCT
fsr-3229	247	3	we	we	PRON
fsr-3229	247	4	associate	associate	VERB
fsr-3229	247	5	each	each	DET
fsr-3229	247	6	partition	partition	NOUN
fsr-3229	247	7	with	with	ADP
fsr-3229	247	8	its	its	PRON
fsr-3229	247	9	corresponding	corresponding	ADJ
fsr-3229	247	10	marginal	marginal	ADJ
fsr-3229	247	11	tw	tw	NOUN
fsr-3229	247	12	.	.	PUNCT
fsr-3229	248	1	using	use	VERB
fsr-3229	248	2	our	our	PRON
fsr-3229	248	3	marginal	marginal	ADJ
fsr-3229	248	4	tc	tc	PROPN
fsr-3229	248	5	�	�	PROPN
fsr-3229	248	6	0.30	0.30	NUM
fsr-3229	248	7	,	,	PUNCT
fsr-3229	248	8	we	we	PRON
fsr-3229	248	9	compute	compute	VERB
fsr-3229	248	10	all	all	DET
fsr-3229	248	11	applicable	applicable	ADJ
fsr-3229	248	12	�	�	PROPN
fsr-3229	248	13	t	t	NOUN
fsr-3229	248	14	values	value	NOUN
fsr-3229	248	15	so	so	SCONJ
fsr-3229	248	16	that	that	SCONJ
fsr-3229	248	17	each	each	DET
fsr-3229	248	18	�	�	PROPN
fsr-3229	248	19	t	t	PROPN
fsr-3229	248	20	is	be	AUX
fsr-3229	248	21	now	now	ADV
fsr-3229	248	22	associated	associate	VERB
fsr-3229	248	23	with	with	ADP
fsr-3229	248	24	its	its	PRON
fsr-3229	248	25	corresponding	correspond	VERB
fsr-3229	248	26	partition	partition	NOUN
fsr-3229	248	27	.	.	PUNCT
fsr-3229	249	1	third	third	ADJ
fsr-3229	249	2	,	,	PUNCT
fsr-3229	249	3	we	we	PRON
fsr-3229	249	4	compute	compute	VERB
fsr-3229	249	5	the	the	DET
fsr-3229	249	6	average	average	ADJ
fsr-3229	249	7	and	and	CCONJ
fsr-3229	249	8	marginal	marginal	ADJ
fsr-3229	249	9	gains	gain	NOUN
fsr-3229	249	10	given	give	VERB
fsr-3229	249	11	in	in	ADP
fsr-3229	249	12	(	(	PUNCT
fsr-3229	249	13	11	11	NUM
fsr-3229	249	14	)	)	PUNCT
fsr-3229	249	15	and	and	CCONJ
fsr-3229	249	16	(	(	PUNCT
fsr-3229	249	17	12	12	NUM
fsr-3229	249	18	)	)	PUNCT
fsr-3229	249	19	.	.	PUNCT
fsr-3229	250	1	to	to	PART
fsr-3229	250	2	illustrate	illustrate	VERB
fsr-3229	250	3	(	(	PUNCT
fsr-3229	250	4	12	12	NUM
fsr-3229	250	5	)	)	PUNCT
fsr-3229	250	6	when	when	SCONJ
fsr-3229	250	7	the	the	DET
fsr-3229	250	8	match	match	NOUN
fsr-3229	250	9	/	/	SYM
fsr-3229	250	10	oi	oi	PROPN
fsr-3229	250	11	�	�	PROPN
fsr-3229	250	12	0	0	NUM
fsr-3229	250	13	,	,	PUNCT
fsr-3229	250	14	consider	consider	VERB
fsr-3229	250	15	a	a	DET
fsr-3229	250	16	diw	diw	NOUN
fsr-3229	250	17	of	of	ADP
fsr-3229	250	18	$	$	SYM
fsr-3229	250	19	69,111	69,111	NUM
fsr-3229	250	20	,	,	PUNCT
fsr-3229	250	21	which	which	PRON
fsr-3229	250	22	is	be	AUX
fsr-3229	250	23	dp2	dp2	PROPN
fsr-3229	250	24	.	.	PUNCT
fsr-3229	251	1	using	use	VERB
fsr-3229	251	2	the	the	DET
fsr-3229	251	3	information	information	NOUN
fsr-3229	251	4	in	in	ADP
fsr-3229	251	5	table	table	NOUN
fsr-3229	251	6	1	1	NUM
fsr-3229	251	7	,	,	PUNCT
fsr-3229	251	8	we	we	PRON
fsr-3229	251	9	have	have	VERB
fsr-3229	251	10	:	:	PUNCT
fsr-3229	251	11	marginal	marginal	ADJ
fsr-3229	251	12	gain	gain	NOUN
fsr-3229	251	13	�	�	PROPN
fsr-3229	251	14	�	�	PROPN
fsr-3229	251	15	t1dp1	t1dp1	VERB
fsr-3229	251	16	�	�	PROPN
fsr-3229	251	17	�	�	PROPN
fsr-3229	251	18	t2(dp2	t2(dp2	NOUN
fsr-3229	251	19	-	-	PUNCT
fsr-3229	251	20	dp1	dp1	PROPN
fsr-3229	251	21	)	)	PUNCT
fsr-3229	251	22	�	�	PROPN
fsr-3229	251	23	(	(	PUNCT
fsr-3229	251	24	0.30	0.30	NUM
fsr-3229	251	25	�	�	PROPN
fsr-3229	251	26	0)$46,397	0)$46,397	PROPN
fsr-3229	251	27	�	�	PROPN
fsr-3229	251	28	(	(	PUNCT
fsr-3229	251	29	0.30	0.30	NUM
fsr-3229	251	30	�	�	PROPN
fsr-3229	251	31	0.12)($69,111	0.12)($69,111	PROPN
fsr-3229	251	32	�	�	PROPN
fsr-3229	251	33	$	$	SYM
fsr-3229	251	34	46,397	46,397	NUM
fsr-3229	251	35	)	)	PUNCT
fsr-3229	251	36	�	�	PROPN
fsr-3229	251	37	0.30($46,397	0.30($46,397	NOUN
fsr-3229	251	38	)	)	PUNCT
fsr-3229	251	39	�	�	PROPN
fsr-3229	251	40	0.18($22,714	0.18($22,714	PROPN
fsr-3229	251	41	)	)	PUNCT
fsr-3229	251	42	�	�	PROPN
fsr-3229	251	43	$	$	SYM
fsr-3229	251	44	13,919	13,919	NUM
fsr-3229	251	45	�	�	PROPN
fsr-3229	251	46	$	$	SYM
fsr-3229	251	47	4,089	4,089	NUM
fsr-3229	251	48	�	�	PROPN
fsr-3229	251	49	$	$	SYM
fsr-3229	251	50	18,008	18,008	NUM
fsr-3229	251	51	.	.	PUNCT
fsr-3229	252	1	table	table	NOUN
fsr-3229	252	2	1	1	NUM
fsr-3229	252	3	discovery	discovery	NOUN
fsr-3229	252	4	points	point	NOUN
fsr-3229	252	5	,	,	PUNCT
fsr-3229	252	6	�	�	PROPN
fsr-3229	252	7	t	t	NOUN
fsr-3229	252	8	ranges	range	NOUN
fsr-3229	252	9	,	,	PUNCT
fsr-3229	252	10	marginal	marginal	ADJ
fsr-3229	252	11	tax	tax	NOUN
fsr-3229	252	12	rates	rate	NOUN
fsr-3229	252	13	,	,	PUNCT
fsr-3229	252	14	and	and	CCONJ
fsr-3229	252	15	tax	tax	NOUN
fsr-3229	252	16	rate	rate	NOUN
fsr-3229	252	17	differentials	differential	NOUN
fsr-3229	252	18	panel	panel	NOUN
fsr-3229	252	19	a.	a.	NOUN
fsr-3229	252	20	eight	eight	NUM
fsr-3229	252	21	discovery	discovery	NOUN
fsr-3229	252	22	points	point	NOUN
fsr-3229	252	23	determining	determine	VERB
fsr-3229	252	24	maximum	maximum	ADJ
fsr-3229	252	25	partitions	partition	NOUN
fsr-3229	252	26	applicable	applicable	ADJ
fsr-3229	252	27	for	for	ADP
fsr-3229	252	28	a	a	DET
fsr-3229	252	29	marginal	marginal	ADJ
fsr-3229	252	30	tw	tw	X
fsr-3229	252	31	dp1	dp1	PROPN
fsr-3229	252	32	dp2	dp2	PROPN
fsr-3229	252	33	dp3	dp3	PROPN
fsr-3229	252	34	dp4	dp4	PROPN
fsr-3229	252	35	dp5	dp5	PROPN
fsr-3229	252	36	dp6	dp6	PROPN
fsr-3229	252	37	dp7	dp7	PROPN
fsr-3229	252	38	dp8	dp8	PROPN
fsr-3229	253	1	$	$	SYM
fsr-3229	253	2	46,397	46,397	NUM
fsr-3229	253	3	$	$	SYM
fsr-3229	253	4	69,111	69,111	NUM
fsr-3229	253	5	$	$	SYM
fsr-3229	253	6	156,512	156,512	NUM
fsr-3229	253	7	$	$	SYM
fsr-3229	253	8	307,879	307,879	NUM
fsr-3229	253	9	$	$	SYM
fsr-3229	253	10	465,076	465,076	NUM
fsr-3229	253	11	$	$	SYM
fsr-3229	253	12	824,525	824,525	NUM
fsr-3229	253	13	$	$	SYM
fsr-3229	253	14	890,921	890,921	NUM
fsr-3229	253	15	unlimited	unlimited	ADJ
fsr-3229	253	16	panel	panel	NOUN
fsr-3229	253	17	b.	b.	NOUN
fsr-3229	254	1	eight	eight	NUM
fsr-3229	254	2	tax	tax	NOUN
fsr-3229	254	3	rate	rate	NOUN
fsr-3229	254	4	differentials	differential	NOUN
fsr-3229	254	5	(	(	PUNCT
fsr-3229	254	6	�	�	NOUN
fsr-3229	254	7	ts	ts	NOUN
fsr-3229	254	8	)	)	PUNCT
fsr-3229	254	9	ranges	range	NOUN
fsr-3229	254	10	created	create	VERB
fsr-3229	254	11	by	by	ADP
fsr-3229	254	12	subtracting	subtract	VERB
fsr-3229	254	13	discovery	discovery	NOUN
fsr-3229	254	14	points	point	NOUN
fsr-3229	254	15	(	(	PUNCT
fsr-3229	254	16	dps	dps	NOUN
fsr-3229	254	17	)	)	PUNCT
fsr-3229	254	18	dp1	dp1	PROPN
fsr-3229	254	19	-	-	PUNCT
fsr-3229	254	20	0	0	NUM
fsr-3229	254	21	dp2	dp2	PROPN
fsr-3229	254	22	-	-	PUNCT
fsr-3229	254	23	dp1	dp1	PROPN
fsr-3229	254	24	dp3	dp3	PROPN
fsr-3229	254	25	-	-	PUNCT
fsr-3229	254	26	dp2	dp2	PROPN
fsr-3229	254	27	dp4	dp4	PROPN
fsr-3229	254	28	-	-	PUNCT
fsr-3229	254	29	dp3	dp3	PROPN
fsr-3229	254	30	dp5	dp5	PROPN
fsr-3229	254	31	-	-	PUNCT
fsr-3229	254	32	dp4	dp4	PROPN
fsr-3229	254	33	dp6	dp6	PROPN
fsr-3229	254	34	-	-	PUNCT
fsr-3229	254	35	dp5	dp5	NOUN
fsr-3229	254	36	dp7	dp7	PROPN
fsr-3229	254	37	-	-	PUNCT
fsr-3229	254	38	dp6	dp6	PROPN
fsr-3229	254	39	dp8	dp8	PROPN
fsr-3229	254	40	-	-	NOUN
fsr-3229	254	41	dp7	dp7	PRON
fsr-3229	254	42	$	$	SYM
fsr-3229	254	43	46,397	46,397	NUM
fsr-3229	254	44	$	$	SYM
fsr-3229	254	45	22,714	22,714	NUM
fsr-3229	254	46	$	$	SYM
fsr-3229	254	47	87,401	87,401	NUM
fsr-3229	254	48	$	$	SYM
fsr-3229	254	49	151,367	151,367	NUM
fsr-3229	254	50	$	$	SYM
fsr-3229	254	51	157,197	157,197	NUM
fsr-3229	254	52	$	$	SYM
fsr-3229	254	53	359,449	359,449	NUM
fsr-3229	254	54	$	$	SYM
fsr-3229	254	55	66,396	66,396	NUM
fsr-3229	254	56	unlimited	unlimited	ADJ
fsr-3229	254	57	panel	panel	NOUN
fsr-3229	254	58	c.	c.	PROPN
fsr-3229	254	59	eight	eight	NUM
fsr-3229	254	60	marginal	marginal	ADJ
fsr-3229	254	61	tw	tw	NOUN
fsr-3229	254	62	values	value	NOUN
fsr-3229	254	63	corresponding	correspond	VERB
fsr-3229	254	64	to	to	ADP
fsr-3229	254	65	the	the	DET
fsr-3229	254	66	eight	eight	NUM
fsr-3229	254	67	�	�	PROPN
fsr-3229	254	68	t	t	NOUN
fsr-3229	254	69	ranges	range	VERB
fsr-3229	254	70	0.000	0.000	NUM
fsr-3229	254	71	0.120	0.120	NUM
fsr-3229	254	72	0.180	0.180	NUM
fsr-3229	254	73	0.300	0.300	NUM
fsr-3229	254	74	0.336	0.336	NUM
fsr-3229	254	75	0.396	0.396	NUM
fsr-3229	254	76	0.420	0.420	NUM
fsr-3229	254	77	0.471	0.471	NUM
fsr-3229	254	78	panel	panel	NOUN
fsr-3229	254	79	d.	d.	NOUN
fsr-3229	254	80	eight	eight	NUM
fsr-3229	254	81	tax	tax	NOUN
fsr-3229	254	82	rate	rate	NOUN
fsr-3229	254	83	differentials	differential	NOUN
fsr-3229	254	84	(	(	PUNCT
fsr-3229	254	85	�	�	NOUN
fsr-3229	254	86	t	t	PROPN
fsr-3229	254	87	)	)	PUNCT
fsr-3229	254	88	when	when	SCONJ
fsr-3229	254	89	tc	tc	PROPN
fsr-3229	254	90	is	be	AUX
fsr-3229	254	91	0.30	0.30	NUM
fsr-3229	254	92	�	�	PROPN
fsr-3229	254	93	t1	t1	PROPN
fsr-3229	254	94	�	�	PROPN
fsr-3229	254	95	t2	t2	PROPN
fsr-3229	254	96	�	�	PROPN
fsr-3229	254	97	t3	t3	PROPN
fsr-3229	254	98	�	�	PROPN
fsr-3229	254	99	t4	t4	PROPN
fsr-3229	254	100	�	�	PROPN
fsr-3229	254	101	t5	t5	PROPN
fsr-3229	254	102	�	�	PROPN
fsr-3229	254	103	t6	t6	PROPN
fsr-3229	254	104	�	�	PROPN
fsr-3229	254	105	t7	t7	PROPN
fsr-3229	254	106	�	�	PROPN
fsr-3229	254	107	t8	t8	VERB
fsr-3229	254	108	0.300	0.300	NUM
fsr-3229	254	109	0.180	0.180	NUM
fsr-3229	254	110	0.120	0.120	NUM
fsr-3229	254	111	0.000	0.000	NUM
fsr-3229	254	112	�	�	PROPN
fsr-3229	254	113	0.036	0.036	NUM
fsr-3229	254	114	�	�	PROPN
fsr-3229	254	115	0.096	0.096	NUM
fsr-3229	254	116	�	�	PROPN
fsr-3229	254	117	0.120	0.120	NUM
fsr-3229	254	118	�	�	PROPN
fsr-3229	254	119	0.171	0.171	NUM
fsr-3229	254	120	note	note	NOUN
fsr-3229	254	121	:	:	PUNCT
fsr-3229	254	122	panel	panel	NOUN
fsr-3229	254	123	a	a	PRON
fsr-3229	254	124	contains	contain	VERB
fsr-3229	254	125	the	the	DET
fsr-3229	254	126	eight	eight	NUM
fsr-3229	254	127	discovery	discovery	NOUN
fsr-3229	254	128	points	point	NOUN
fsr-3229	254	129	(	(	PUNCT
fsr-3229	254	130	dps	dps	NOUN
fsr-3229	254	131	)	)	PUNCT
fsr-3229	254	132	applicable	applicable	ADJ
fsr-3229	254	133	to	to	ADP
fsr-3229	254	134	this	this	DET
fsr-3229	254	135	article	article	NOUN
fsr-3229	254	136	’s	’s	PART
fsr-3229	254	137	rvd	rvd	PROPN
fsr-3229	254	138	illustration	illustration	NOUN
fsr-3229	254	139	.	.	PUNCT
fsr-3229	255	1	dp	dp	NOUN
fsr-3229	255	2	is	be	AUX
fsr-3229	255	3	defined	define	VERB
fsr-3229	255	4	as	as	ADP
fsr-3229	255	5	the	the	DET
fsr-3229	255	6	taxable	taxable	ADJ
fsr-3229	255	7	income	income	NOUN
fsr-3229	255	8	dollar	dollar	NOUN
fsr-3229	255	9	that	that	PRON
fsr-3229	255	10	leads	lead	VERB
fsr-3229	255	11	to	to	ADP
fsr-3229	255	12	a	a	DET
fsr-3229	255	13	jump	jump	NOUN
fsr-3229	255	14	to	to	ADP
fsr-3229	255	15	a	a	DET
fsr-3229	255	16	higher	high	ADJ
fsr-3229	255	17	marginal	marginal	ADJ
fsr-3229	255	18	tw	tw	NOUN
fsr-3229	255	19	.	.	PUNCT
fsr-3229	256	1	dps	dps	PROPN
fsr-3229	256	2	are	be	AUX
fsr-3229	256	3	identified	identify	VERB
fsr-3229	256	4	by	by	ADP
fsr-3229	256	5	our	our	PRON
fsr-3229	256	6	withdrawal	withdrawal	NOUN
fsr-3229	256	7	algorithm	algorithm	NOUN
fsr-3229	256	8	presented	present	VERB
fsr-3229	256	9	in	in	ADP
fsr-3229	256	10	section	section	NOUN
fsr-3229	256	11	6	6	NUM
fsr-3229	256	12	.	.	PUNCT
fsr-3229	257	1	panel	panel	NOUN
fsr-3229	257	2	b	b	PROPN
fsr-3229	257	3	covers	cover	VERB
fsr-3229	257	4	the	the	DET
fsr-3229	257	5	eight	eight	NUM
fsr-3229	257	6	ranges	range	NOUN
fsr-3229	257	7	determined	determine	VERB
fsr-3229	257	8	by	by	ADP
fsr-3229	257	9	adjoining	adjoin	VERB
fsr-3229	257	10	dps	dps	NOUN
fsr-3229	257	11	with	with	ADP
fsr-3229	257	12	larger	large	ADJ
fsr-3229	257	13	adjoining	adjoining	ADJ
fsr-3229	257	14	dps	dps	NOUN
fsr-3229	257	15	often	often	ADV
fsr-3229	257	16	representing	represent	VERB
fsr-3229	257	17	the	the	DET
fsr-3229	257	18	tax	tax	NOUN
fsr-3229	257	19	rate	rate	NOUN
fsr-3229	257	20	bracket	bracket	NOUN
fsr-3229	257	21	ranges	range	NOUN
fsr-3229	257	22	given	give	VERB
fsr-3229	257	23	in	in	ADP
fsr-3229	257	24	table	table	NOUN
fsr-3229	257	25	3	3	NUM
fsr-3229	257	26	.	.	X
fsr-3229	257	27	panel	panel	NOUN
fsr-3229	257	28	c	c	PROPN
fsr-3229	257	29	provides	provide	VERB
fsr-3229	257	30	the	the	DET
fsr-3229	257	31	eight	eight	NUM
fsr-3229	257	32	marginal	marginal	ADJ
fsr-3229	257	33	tw	tw	NOUN
fsr-3229	257	34	values	value	NOUN
fsr-3229	257	35	that	that	PRON
fsr-3229	257	36	correspond	correspond	VERB
fsr-3229	257	37	to	to	ADP
fsr-3229	257	38	the	the	DET
fsr-3229	257	39	eight	eight	NUM
fsr-3229	257	40	ranges	range	NOUN
fsr-3229	257	41	in	in	ADP
fsr-3229	257	42	panel	panel	NOUN
fsr-3229	257	43	b.	b.	PROPN
fsr-3229	257	44	panel	panel	PROPN
fsr-3229	257	45	d	d	PROPN
fsr-3229	257	46	gives	give	VERB
fsr-3229	257	47	the	the	DET
fsr-3229	257	48	eight	eight	NUM
fsr-3229	257	49	tax	tax	NOUN
fsr-3229	257	50	rate	rate	NOUN
fsr-3229	257	51	differentials	differential	NOUN
fsr-3229	257	52	(	(	PUNCT
fsr-3229	257	53	�	�	NOUN
fsr-3229	257	54	t	t	NOUN
fsr-3229	257	55	)	)	PUNCT
fsr-3229	257	56	corresponding	correspond	VERB
fsr-3229	257	57	to	to	ADP
fsr-3229	257	58	the	the	DET
fsr-3229	257	59	eight	eight	NUM
fsr-3229	257	60	ranges	range	NOUN
fsr-3229	257	61	in	in	ADP
fsr-3229	257	62	panel	panel	NOUN
fsr-3229	257	63	b	b	PROPN
fsr-3229	257	64	where	where	SCONJ
fsr-3229	257	65	�	�	PROPN
fsr-3229	257	66	t	t	PROPN
fsr-3229	257	67	�	�	PROPN
fsr-3229	257	68	tc	tc	PROPN
fsr-3229	257	69	�	�	PROPN
fsr-3229	257	70	tw	tw	NOUN
fsr-3229	257	71	with	with	ADP
fsr-3229	257	72	the	the	DET
fsr-3229	257	73	marginal	marginal	ADJ
fsr-3229	257	74	tc	tc	PROPN
fsr-3229	257	75	�	�	PROPN
fsr-3229	257	76	0.30	0.30	NUM
fsr-3229	257	77	(	(	PUNCT
fsr-3229	257	78	as	as	SCONJ
fsr-3229	257	79	computed	compute	VERB
fsr-3229	257	80	in	in	ADP
fsr-3229	257	81	table	table	NOUN
fsr-3229	257	82	4	4	NUM
fsr-3229	257	83	)	)	PUNCT
fsr-3229	257	84	used	use	VERB
fsr-3229	257	85	for	for	ADP
fsr-3229	257	86	all	all	DET
fsr-3229	257	87	dps	dps	NOUN
fsr-3229	257	88	.	.	PUNCT
fsr-3229	258	1	384	384	NUM
fsr-3229	258	2	r.m	r.m	PROPN
fsr-3229	258	3	.	.	PROPN
fsr-3229	258	4	hull	hull	PROPN
fsr-3229	258	5	,	,	PUNCT
fsr-3229	258	6	j.b	j.b	PROPN
fsr-3229	258	7	.	.	PROPN
fsr-3229	258	8	hull	hull	NOUN
fsr-3229	258	9	/	/	SYM
fsr-3229	258	10	financial	financial	ADJ
fsr-3229	258	11	services	service	NOUN
fsr-3229	258	12	review	review	VERB
fsr-3229	258	13	25	25	NUM
fsr-3229	258	14	(	(	PUNCT
fsr-3229	258	15	2016	2016	NUM
fsr-3229	258	16	)	)	PUNCT
fsr-3229	259	1	373–414	373–414	NUM
fsr-3229	259	2	table	table	NOUN
fsr-3229	259	3	2	2	NUM
fsr-3229	259	4	values	value	NOUN
fsr-3229	259	5	used	use	VERB
fsr-3229	259	6	in	in	ADP
fsr-3229	259	7	rvd	rvd	PROPN
fsr-3229	259	8	procedure	procedure	NOUN
fsr-3229	259	9	panel	panel	NOUN
fsr-3229	259	10	a.	a.	NOUN
fsr-3229	259	11	ten	ten	NUM
fsr-3229	259	12	values	value	NOUN
fsr-3229	259	13	supplied	supply	VERB
fsr-3229	259	14	by	by	ADP
fsr-3229	259	15	a	a	DET
fsr-3229	259	16	couple	couple	NOUN
fsr-3229	259	17	filing	filing	NOUN
fsr-3229	259	18	jointly	jointly	ADV
fsr-3229	259	19	birth	birth	NOUN
fsr-3229	259	20	year	year	NOUN
fsr-3229	259	21	1986	1986	NUM
fsr-3229	259	22	age	age	NOUN
fsr-3229	259	23	30	30	NUM
fsr-3229	259	24	retirement	retirement	NOUN
fsr-3229	259	25	year	year	NOUN
fsr-3229	259	26	2050	2050	NUM
fsr-3229	259	27	portfolio	portfolio	NOUN
fsr-3229	259	28	mix	mix	NOUN
fsr-3229	259	29	during	during	ADP
fsr-3229	259	30	contribution	contribution	NOUN
fsr-3229	259	31	years	year	NOUN
fsr-3229	259	32	(	(	PUNCT
fsr-3229	259	33	proportion	proportion	NOUN
fsr-3229	259	34	in	in	ADP
fsr-3229	259	35	stock	stock	NOUN
fsr-3229	259	36	)	)	PUNCT
fsr-3229	259	37	0.95	0.95	NUM
fsr-3229	259	38	portfolio	portfolio	NOUN
fsr-3229	259	39	mix	mix	NOUN
fsr-3229	259	40	during	during	ADP
fsr-3229	259	41	withdrawal	withdrawal	NOUN
fsr-3229	259	42	year	year	NOUN
fsr-3229	259	43	(	(	PUNCT
fsr-3229	259	44	proportion	proportion	NOUN
fsr-3229	259	45	in	in	ADP
fsr-3229	259	46	stock	stock	NOUN
fsr-3229	259	47	)	)	PUNCT
fsr-3229	259	48	0.60	0.60	NUM
fsr-3229	259	49	adjusted	adjust	VERB
fsr-3229	259	50	gross	gross	ADJ
fsr-3229	259	51	income	income	NOUN
fsr-3229	259	52	(	(	PUNCT
fsr-3229	259	53	agi	agi	NOUN
fsr-3229	259	54	)	)	PUNCT
fsr-3229	259	55	$	$	SYM
fsr-3229	259	56	110,000	110,000	NUM
fsr-3229	259	57	salary	salary	NOUN
fsr-3229	259	58	$	$	SYM
fsr-3229	259	59	106,000	106,000	NUM
fsr-3229	259	60	ira	ira	PROPN
fsr-3229	259	61	contribution	contribution	NOUN
fsr-3229	259	62	(	(	PUNCT
fsr-3229	259	63	without	without	ADP
fsr-3229	259	64	the	the	DET
fsr-3229	259	65	match	match	NOUN
fsr-3229	259	66	/	/	SYM
fsr-3229	259	67	oi	oi	NOUN
fsr-3229	259	68	and	and	CCONJ
fsr-3229	259	69	without	without	ADP
fsr-3229	259	70	the	the	DET
fsr-3229	259	71	reinvested	reinvested	ADJ
fsr-3229	259	72	tax	tax	NOUN
fsr-3229	259	73	savings	saving	NOUN
fsr-3229	259	74	)	)	PUNCT
fsr-3229	259	75	$	$	SYM
fsr-3229	259	76	14,661.61	14,661.61	NUM
fsr-3229	259	77	ira	ira	PROPN
fsr-3229	259	78	employee	employee	NOUN
fsr-3229	259	79	salary	salary	NOUN
fsr-3229	259	80	match	match	NOUN
fsr-3229	259	81	(	(	PUNCT
fsr-3229	259	82	3	3	NUM
fsr-3229	259	83	%	%	NOUN
fsr-3229	259	84	of	of	ADP
fsr-3229	259	85	combined	combined	ADJ
fsr-3229	259	86	salary	salary	NOUN
fsr-3229	259	87	):	):	PUNCT
fsr-3229	259	88	0.03($106,000	0.03($106,000	NUM
fsr-3229	259	89	)	)	PUNCT
fsr-3229	259	90	�	�	PROPN
fsr-3229	259	91	$	$	SYM
fsr-3229	259	92	3,180	3,180	NUM
fsr-3229	259	93	$	$	SYM
fsr-3229	259	94	3,180	3,180	NUM
fsr-3229	259	95	other	other	ADJ
fsr-3229	259	96	investments	investment	NOUN
fsr-3229	259	97	(	(	PUNCT
fsr-3229	259	98	oi	oi	INTJ
fsr-3229	259	99	):	):	PUNCT
fsr-3229	259	100	funds	fund	NOUN
fsr-3229	259	101	invested	invest	VERB
fsr-3229	259	102	that	that	PRON
fsr-3229	259	103	are	be	AUX
fsr-3229	259	104	source	source	NOUN
fsr-3229	259	105	of	of	ADP
fsr-3229	259	106	retirement	retirement	NOUN
fsr-3229	259	107	withdrawals	withdrawal	VERB
fsr-3229	259	108	$	$	SYM
fsr-3229	259	109	3,180	3,180	NUM
fsr-3229	259	110	note	note	NOUN
fsr-3229	259	111	:	:	PUNCT
fsr-3229	259	112	together	together	ADV
fsr-3229	259	113	the	the	DET
fsr-3229	259	114	match	match	NOUN
fsr-3229	259	115	and	and	CCONJ
fsr-3229	259	116	oi	oi	INTJ
fsr-3229	259	117	(	(	PUNCT
fsr-3229	259	118	called	call	VERB
fsr-3229	259	119	match	match	NOUN
fsr-3229	259	120	/	/	SYM
fsr-3229	259	121	oi	oi	PROPN
fsr-3229	259	122	)	)	PUNCT
fsr-3229	259	123	�	�	PROPN
fsr-3229	259	124	$	$	SYM
fsr-3229	259	125	3,180	3,180	NUM
fsr-3229	259	126	�	�	NOUN
fsr-3229	259	127	$	$	SYM
fsr-3229	259	128	3,180	3,180	NUM
fsr-3229	259	129	�	�	NOUN
fsr-3229	259	130	$	$	SYM
fsr-3229	259	131	6,360	6,360	NUM
fsr-3229	259	132	panel	panel	NOUN
fsr-3229	259	133	b.	b.	NOUN
fsr-3229	260	1	eight	eight	NUM
fsr-3229	260	2	values	value	NOUN
fsr-3229	260	3	supplied	supply	VERB
fsr-3229	260	4	by	by	ADP
fsr-3229	260	5	our	our	PRON
fsr-3229	260	6	procedure	procedure	NOUN
fsr-3229	260	7	that	that	PRON
fsr-3229	260	8	can	can	AUX
fsr-3229	260	9	be	be	AUX
fsr-3229	260	10	modified	modify	VERB
fsr-3229	260	11	yw	yw	PROPN
fsr-3229	260	12	(	(	PUNCT
fsr-3229	260	13	years	year	NOUN
fsr-3229	260	14	of	of	ADP
fsr-3229	260	15	withdrawal	withdrawal	NOUN
fsr-3229	260	16	from	from	ADP
fsr-3229	260	17	ira	ira	PROPN
fsr-3229	260	18	based	base	VERB
fsr-3229	260	19	on	on	ADP
fsr-3229	260	20	life	life	NOUN
fsr-3229	260	21	expectancy	expectancy	NOUN
fsr-3229	260	22	)	)	PUNCT
fsr-3229	260	23	20	20	NUM
fsr-3229	260	24	annual	annual	ADJ
fsr-3229	260	25	inflation	inflation	NOUN
fsr-3229	260	26	rate	rate	NOUN
fsr-3229	260	27	for	for	ADP
fsr-3229	260	28	remainder	remainder	NOUN
fsr-3229	260	29	of	of	ADP
fsr-3229	260	30	lifetime	lifetime	NOUN
fsr-3229	260	31	1.5	1.5	NUM
fsr-3229	260	32	%	%	NOUN
fsr-3229	260	33	nominal	nominal	ADJ
fsr-3229	260	34	annual	annual	ADJ
fsr-3229	260	35	rate	rate	NOUN
fsr-3229	260	36	of	of	ADP
fsr-3229	260	37	return	return	NOUN
fsr-3229	260	38	for	for	ADP
fsr-3229	260	39	stocks	stock	NOUN
fsr-3229	260	40	8.3743	8.3743	NUM
fsr-3229	260	41	%	%	NOUN
fsr-3229	260	42	premium	premium	NOUN
fsr-3229	260	43	of	of	ADP
fsr-3229	260	44	stocks	stock	NOUN
fsr-3229	260	45	over	over	ADP
fsr-3229	260	46	non	non	ADJ
fsr-3229	260	47	-	-	ADJ
fsr-3229	260	48	stock	stock	ADJ
fsr-3229	260	49	investments	investment	NOUN
fsr-3229	260	50	3.5	3.5	NUM
fsr-3229	260	51	%	%	NOUN
fsr-3229	260	52	annual	annual	ADJ
fsr-3229	260	53	growth	growth	NOUN
fsr-3229	260	54	rate	rate	NOUN
fsr-3229	260	55	in	in	ADP
fsr-3229	260	56	agi	agi	NOUN
fsr-3229	260	57	/	/	SYM
fsr-3229	260	58	salary	salary	NOUN
fsr-3229	260	59	/	/	SYM
fsr-3229	260	60	match	match	NOUN
fsr-3229	260	61	/	/	SYM
fsr-3229	260	62	oi	oi	PROPN
fsr-3229	260	63	3	3	NUM
fsr-3229	260	64	%	%	NOUN
fsr-3229	260	65	current	current	ADJ
fsr-3229	260	66	tax	tax	NOUN
fsr-3229	260	67	deduction	deduction	NOUN
fsr-3229	260	68	(	(	PUNCT
fsr-3229	260	69	does	do	AUX
fsr-3229	260	70	not	not	PART
fsr-3229	260	71	include	include	VERB
fsr-3229	260	72	the	the	DET
fsr-3229	260	73	tax	tax	NOUN
fsr-3229	260	74	deduction	deduction	NOUN
fsr-3229	260	75	from	from	ADP
fsr-3229	260	76	the	the	DET
fsr-3229	260	77	deductible	deductible	ADJ
fsr-3229	260	78	ira	ira	PROPN
fsr-3229	260	79	)	)	PUNCT
fsr-3229	260	80	$	$	SYM
fsr-3229	260	81	25,600	25,600	NUM
fsr-3229	260	82	social	social	ADJ
fsr-3229	260	83	security	security	NOUN
fsr-3229	260	84	benefits	benefit	NOUN
fsr-3229	260	85	(	(	PUNCT
fsr-3229	260	86	ssb	ssb	PROPN
fsr-3229	260	87	)	)	PUNCT
fsr-3229	260	88	worksheet	worksheet	NOUN
fsr-3229	260	89	,	,	PUNCT
fsr-3229	260	90	line	line	NOUN
fsr-3229	260	91	8	8	NUM
fsr-3229	260	92	(	(	PUNCT
fsr-3229	260	93	current	current	ADJ
fsr-3229	260	94	value	value	NOUN
fsr-3229	260	95	,	,	PUNCT
fsr-3229	260	96	married	married	ADJ
fsr-3229	260	97	joint	joint	ADJ
fsr-3229	260	98	filer	filer	NOUN
fsr-3229	260	99	)	)	PUNCT
fsr-3229	260	100	$	$	SYM
fsr-3229	260	101	32,000	32,000	NUM
fsr-3229	260	102	social	social	ADJ
fsr-3229	260	103	security	security	NOUN
fsr-3229	260	104	benefits	benefit	NOUN
fsr-3229	260	105	(	(	PUNCT
fsr-3229	260	106	ssb	ssb	PROPN
fsr-3229	260	107	)	)	PUNCT
fsr-3229	260	108	worksheet	worksheet	NOUN
fsr-3229	260	109	,	,	PUNCT
fsr-3229	260	110	line	line	NOUN
fsr-3229	260	111	10	10	NUM
fsr-3229	260	112	(	(	PUNCT
fsr-3229	260	113	current	current	ADJ
fsr-3229	260	114	value	value	NOUN
fsr-3229	260	115	,	,	PUNCT
fsr-3229	260	116	married	married	ADJ
fsr-3229	260	117	joint	joint	ADJ
fsr-3229	260	118	filer	filer	NOUN
fsr-3229	260	119	)	)	PUNCT
fsr-3229	260	120	$	$	SYM
fsr-3229	260	121	12,000	12,000	NUM
fsr-3229	260	122	panel	panel	NOUN
fsr-3229	260	123	c.	c.	NOUN
fsr-3229	260	124	computed	compute	VERB
fsr-3229	260	125	rates	rate	NOUN
fsr-3229	260	126	of	of	ADP
fsr-3229	260	127	return	return	PROPN
fsr-3229	260	128	rc	rc	PROPN
fsr-3229	260	129	(	(	PUNCT
fsr-3229	260	130	nominal	nominal	ADJ
fsr-3229	260	131	annual	annual	ADJ
fsr-3229	260	132	contribution	contribution	NOUN
fsr-3229	260	133	rate	rate	NOUN
fsr-3229	260	134	)	)	PUNCT
fsr-3229	260	135	�	�	PROPN
fsr-3229	260	136	0.95(8.3743	0.95(8.3743	NUM
fsr-3229	260	137	%	%	NOUN
fsr-3229	260	138	)	)	PUNCT
fsr-3229	260	139	�	�	PROPN
fsr-3229	260	140	(	(	PUNCT
fsr-3229	260	141	1	1	NUM
fsr-3229	260	142	�	�	PROPN
fsr-3229	260	143	0.95)(8.3743%	0.95)(8.3743%	NUM
fsr-3229	260	144	�	�	PROPN
fsr-3229	260	145	3.5	3.5	NUM
fsr-3229	260	146	%	%	NOUN
fsr-3229	260	147	)	)	PUNCT
fsr-3229	260	148	8.1993	8.1993	NUM
fsr-3229	260	149	%	%	NOUN
fsr-3229	260	150	rw	rw	NOUN
fsr-3229	260	151	(	(	PUNCT
fsr-3229	260	152	nominal	nominal	ADJ
fsr-3229	260	153	annual	annual	ADJ
fsr-3229	260	154	withdrawal	withdrawal	NOUN
fsr-3229	260	155	rate	rate	NOUN
fsr-3229	260	156	)	)	PUNCT
fsr-3229	260	157	�	�	PROPN
fsr-3229	260	158	0.60(8.3743	0.60(8.3743	NOUN
fsr-3229	260	159	%	%	NOUN
fsr-3229	260	160	)	)	PUNCT
fsr-3229	260	161	�	�	PROPN
fsr-3229	260	162	(	(	PUNCT
fsr-3229	260	163	1	1	NUM
fsr-3229	260	164	�	�	NOUN
fsr-3229	260	165	0.60)(8.3743%	0.60)(8.3743%	NOUN
fsr-3229	260	166	�	�	NOUN
fsr-3229	260	167	3.5	3.5	NUM
fsr-3229	260	168	%	%	NOUN
fsr-3229	260	169	)	)	PUNCT
fsr-3229	260	170	6.9743	6.9743	NUM
fsr-3229	260	171	%	%	NOUN
fsr-3229	260	172	panel	panel	NOUN
fsr-3229	260	173	d.	d.	NOUN
fsr-3229	260	174	four	four	NUM
fsr-3229	260	175	factors	factor	NOUN
fsr-3229	260	176	contribution	contribution	NOUN
fsr-3229	260	177	factor	factor	NOUN
fsr-3229	260	178	for	for	ADP
fsr-3229	260	179	years	year	NOUN
fsr-3229	260	180	1–35	1–35	PROPN
fsr-3229	260	181	(	(	PUNCT
fsr-3229	260	182	based	base	VERB
fsr-3229	260	183	on	on	ADP
fsr-3229	260	184	1.5	1.5	NUM
fsr-3229	260	185	%	%	NOUN
fsr-3229	260	186	growth	growth	NOUN
fsr-3229	260	187	)	)	PUNCT
fsr-3229	260	188	1.302631083	1.302631083	NUM
fsr-3229	260	189	agi	agi	NOUN
fsr-3229	260	190	/	/	SYM
fsr-3229	260	191	salary	salary	NOUN
fsr-3229	260	192	/	/	SYM
fsr-3229	260	193	match	match	NOUN
fsr-3229	260	194	/	/	SYM
fsr-3229	260	195	oi	oi	NOUN
fsr-3229	260	196	factor	factor	NOUN
fsr-3229	260	197	for	for	ADP
fsr-3229	260	198	years	year	NOUN
fsr-3229	260	199	1–35	1–35	PROPN
fsr-3229	260	200	(	(	PUNCT
fsr-3229	260	201	based	base	VERB
fsr-3229	260	202	on	on	ADP
fsr-3229	260	203	3	3	NUM
fsr-3229	260	204	%	%	NOUN
fsr-3229	260	205	growth	growth	NOUN
fsr-3229	260	206	)	)	PUNCT
fsr-3229	260	207	1.727488052	1.727488052	NUM
fsr-3229	260	208	withdrawal	withdrawal	NOUN
fsr-3229	260	209	factor	factor	NOUN
fsr-3229	260	210	for	for	ADP
fsr-3229	260	211	years	year	NOUN
fsr-3229	260	212	36–55	36–55	NUM
fsr-3229	260	213	(	(	PUNCT
fsr-3229	260	214	based	base	VERB
fsr-3229	260	215	on	on	ADP
fsr-3229	260	216	1.5	1.5	NUM
fsr-3229	260	217	%	%	NOUN
fsr-3229	260	218	growth	growth	NOUN
fsr-3229	260	219	)	)	PUNCT
fsr-3229	260	220	1.976078686	1.976078686	NUM
fsr-3229	260	221	ira	ira	PROPN
fsr-3229	260	222	factor	factor	NOUN
fsr-3229	260	223	for	for	ADP
fsr-3229	260	224	years	year	NOUN
fsr-3229	260	225	1–35	1–35	PROPN
fsr-3229	260	226	used	use	VERB
fsr-3229	260	227	with	with	ADP
fsr-3229	260	228	annual	annual	ADJ
fsr-3229	260	229	rates	rate	NOUN
fsr-3229	260	230	of	of	ADP
fsr-3229	260	231	return	return	NOUN
fsr-3229	260	232	(	(	PUNCT
fsr-3229	260	233	based	base	VERB
fsr-3229	260	234	on	on	ADP
fsr-3229	260	235	3	3	NUM
fsr-3229	260	236	%	%	NOUN
fsr-3229	260	237	growth	growth	NOUN
fsr-3229	260	238	)	)	PUNCT
fsr-3229	260	239	1.383340574	1.383340574	NUM
fsr-3229	260	240	panel	panel	NOUN
fsr-3229	260	241	e.	e.	PROPN
fsr-3229	260	242	mean	mean	PROPN
fsr-3229	260	243	values	values	PROPN
fsr-3229	260	244	agi	agi	NOUN
fsr-3229	260	245	(	(	PUNCT
fsr-3229	260	246	years	year	NOUN
fsr-3229	260	247	1–35	1–35	NUM
fsr-3229	260	248	)	)	PUNCT
fsr-3229	260	249	�	�	PROPN
fsr-3229	260	250	agi	agi	NOUN
fsr-3229	260	251	/	/	SYM
fsr-3229	260	252	salary	salary	NOUN
fsr-3229	260	253	/	/	SYM
fsr-3229	260	254	match	match	NOUN
fsr-3229	260	255	/	/	SYM
fsr-3229	260	256	oi	oi	ADJ
fsr-3229	260	257	factor(current	factor(current	PROPN
fsr-3229	260	258	agi	agi	PROPN
fsr-3229	260	259	)	)	PUNCT
fsr-3229	260	260	�	�	PROPN
fsr-3229	260	261	1.727488052($110,000	1.727488052($110,000	NUM
fsr-3229	260	262	)	)	PUNCT
fsr-3229	260	263	$	$	SYM
fsr-3229	260	264	190,024	190,024	NUM
fsr-3229	260	265	ira	ira	PROPN
fsr-3229	260	266	contribution	contribution	NOUN
fsr-3229	260	267	(	(	PUNCT
fsr-3229	260	268	years	year	NOUN
fsr-3229	260	269	1–35	1–35	NUM
fsr-3229	260	270	)	)	PUNCT
fsr-3229	260	271	�	�	PROPN
fsr-3229	260	272	ira	ira	PROPN
fsr-3229	260	273	factor(maximum	factor(maximum	PROPN
fsr-3229	260	274	ira	ira	PROPN
fsr-3229	260	275	contribution	contribution	PROPN
fsr-3229	260	276	)	)	PUNCT
fsr-3229	260	277	�	�	PROPN
fsr-3229	260	278	1.383340574($14,661.61	1.383340574($14,661.61	NUM
fsr-3229	260	279	)	)	PUNCT
fsr-3229	260	280	$	$	SYM
fsr-3229	260	281	20,282	20,282	NUM
fsr-3229	260	282	match	match	NOUN
fsr-3229	260	283	/	/	SYM
fsr-3229	260	284	oi	oi	PROPN
fsr-3229	260	285	(	(	PUNCT
fsr-3229	260	286	years	year	NOUN
fsr-3229	260	287	1–35	1–35	NUM
fsr-3229	260	288	)	)	PUNCT
fsr-3229	260	289	�	�	PROPN
fsr-3229	260	290	ira	ira	PROPN
fsr-3229	260	291	factor(current	factor(current	PROPN
fsr-3229	260	292	match	match	PROPN
fsr-3229	260	293	/	/	SYM
fsr-3229	260	294	oi	oi	PROPN
fsr-3229	260	295	)	)	PUNCT
fsr-3229	260	296	�	�	PROPN
fsr-3229	260	297	1.383340574($6,360	1.383340574($6,360	NUM
fsr-3229	260	298	)	)	PUNCT
fsr-3229	260	299	$	$	SYM
fsr-3229	260	300	8,798	8,798	NUM
fsr-3229	260	301	tax	tax	NOUN
fsr-3229	260	302	deduction	deduction	NOUN
fsr-3229	260	303	(	(	PUNCT
fsr-3229	260	304	years	year	NOUN
fsr-3229	260	305	1–35	1–35	NUM
fsr-3229	260	306	)	)	PUNCT
fsr-3229	260	307	�	�	PROPN
fsr-3229	260	308	contribution	contribution	NOUN
fsr-3229	260	309	factor(current	factor(current	ADJ
fsr-3229	260	310	tax	tax	NOUN
fsr-3229	260	311	deduction	deduction	NOUN
fsr-3229	260	312	)	)	PUNCT
fsr-3229	260	313	�	�	PROPN
fsr-3229	260	314	1.302631083($25,600	1.302631083($25,600	ADV
fsr-3229	260	315	)	)	PUNCT
fsr-3229	260	316	$	$	SYM
fsr-3229	260	317	33,347	33,347	NUM
fsr-3229	260	318	tax	tax	NOUN
fsr-3229	260	319	deduction	deduction	NOUN
fsr-3229	260	320	(	(	PUNCT
fsr-3229	260	321	years	year	NOUN
fsr-3229	260	322	36–55	36–55	NUM
fsr-3229	260	323	)	)	PUNCT
fsr-3229	260	324	�	�	PROPN
fsr-3229	260	325	withdrawal	withdrawal	NOUN
fsr-3229	260	326	factor(current	factor(current	ADJ
fsr-3229	260	327	tax	tax	NOUN
fsr-3229	260	328	deduction	deduction	NOUN
fsr-3229	260	329	)	)	PUNCT
fsr-3229	260	330	�	�	PROPN
fsr-3229	260	331	1.976078686($25,600	1.976078686($25,600	NUM
fsr-3229	260	332	)	)	PUNCT
fsr-3229	260	333	$	$	SYM
fsr-3229	260	334	50,588	50,588	NUM
fsr-3229	260	335	ssb	ssb	PROPN
fsr-3229	260	336	worksheet	worksheet	NOUN
fsr-3229	260	337	,	,	PUNCT
fsr-3229	260	338	line	line	NOUN
fsr-3229	260	339	8	8	NUM
fsr-3229	260	340	(	(	PUNCT
fsr-3229	260	341	years	year	NOUN
fsr-3229	260	342	36–55	36–55	NUM
fsr-3229	260	343	)	)	PUNCT
fsr-3229	260	344	�	�	PROPN
fsr-3229	260	345	withdrawal	withdrawal	NOUN
fsr-3229	260	346	factor(current	factor(current	PROPN
fsr-3229	260	347	value	value	NOUN
fsr-3229	260	348	)	)	PUNCT
fsr-3229	260	349	�	�	PROPN
fsr-3229	260	350	1.976078686($32,000	1.976078686($32,000	PROPN
fsr-3229	260	351	)	)	PUNCT
fsr-3229	260	352	$	$	SYM
fsr-3229	260	353	63,235	63,235	NUM
fsr-3229	260	354	ssb	ssb	PROPN
fsr-3229	260	355	worksheet	worksheet	NOUN
fsr-3229	260	356	,	,	PUNCT
fsr-3229	260	357	line	line	NOUN
fsr-3229	260	358	10	10	NUM
fsr-3229	260	359	(	(	PUNCT
fsr-3229	260	360	years	year	NOUN
fsr-3229	260	361	36–55	36–55	NUM
fsr-3229	260	362	)	)	PUNCT
fsr-3229	260	363	�	�	PROPN
fsr-3229	260	364	withdrawal	withdrawal	NOUN
fsr-3229	260	365	factor(current	factor(current	PROPN
fsr-3229	260	366	value	value	NOUN
fsr-3229	260	367	)	)	PUNCT
fsr-3229	260	368	�	�	PROPN
fsr-3229	260	369	1.976078686($12,000	1.976078686($12,000	NUM
fsr-3229	260	370	)	)	PUNCT
fsr-3229	260	371	$	$	SYM
fsr-3229	260	372	23,713	23,713	NUM
fsr-3229	260	373	future	future	ADJ
fsr-3229	260	374	estimated	estimate	VERB
fsr-3229	260	375	annual	annual	ADJ
fsr-3229	260	376	ssb	ssb	PROPN
fsr-3229	260	377	during	during	ADP
fsr-3229	260	378	retirement	retirement	NOUN
fsr-3229	260	379	(	(	PUNCT
fsr-3229	260	380	estimated	estimate	VERB
fsr-3229	260	381	based	base	VERB
fsr-3229	260	382	on	on	ADP
fsr-3229	260	383	agi	agi	NOUN
fsr-3229	260	384	)	)	PUNCT
fsr-3229	260	385	$	$	SYM
fsr-3229	260	386	50,441	50,441	NUM
fsr-3229	260	387	note	note	NOUN
fsr-3229	260	388	:	:	PUNCT
fsr-3229	260	389	panel	panel	NOUN
fsr-3229	260	390	a	a	PRON
fsr-3229	260	391	contains	contain	VERB
fsr-3229	260	392	10	10	NUM
fsr-3229	260	393	current	current	ADJ
fsr-3229	260	394	values	value	NOUN
fsr-3229	260	395	inputted	inputte	VERB
fsr-3229	260	396	by	by	ADP
fsr-3229	260	397	our	our	PRON
fsr-3229	260	398	couple	couple	NOUN
fsr-3229	260	399	who	who	PRON
fsr-3229	260	400	are	be	AUX
fsr-3229	260	401	assumed	assume	VERB
fsr-3229	260	402	to	to	PART
fsr-3229	260	403	have	have	VERB
fsr-3229	260	404	the	the	DET
fsr-3229	260	405	same	same	ADJ
fsr-3229	260	406	age	age	NOUN
fsr-3229	260	407	and	and	CCONJ
fsr-3229	260	408	birth	birth	NOUN
fsr-3229	260	409	retirement	retirement	NOUN
fsr-3229	260	410	years	year	NOUN
fsr-3229	260	411	.	.	PUNCT
fsr-3229	261	1	an	an	DET
fsr-3229	261	2	11th	11th	ADJ
fsr-3229	261	3	value	value	NOUN
fsr-3229	261	4	is	be	AUX
fsr-3229	261	5	the	the	DET
fsr-3229	261	6	sum	sum	NOUN
fsr-3229	261	7	of	of	ADP
fsr-3229	261	8	the	the	DET
fsr-3229	261	9	salary	salary	NOUN
fsr-3229	261	10	match	match	NOUN
fsr-3229	261	11	and	and	CCONJ
fsr-3229	261	12	other	other	ADJ
fsr-3229	261	13	investments	investment	NOUN
fsr-3229	261	14	(	(	PUNCT
fsr-3229	261	15	oi	oi	NOUN
fsr-3229	261	16	)	)	PUNCT
fsr-3229	261	17	.	.	PUNCT
fsr-3229	262	1	oi	oi	PROPN
fsr-3229	262	2	can	can	AUX
fsr-3229	262	3	include	include	VERB
fsr-3229	262	4	nondeductible	nondeductible	PROPN
fsr-3229	262	5	ira	ira	PROPN
fsr-3229	262	6	,	,	PUNCT
fsr-3229	262	7	inheritance	inheritance	NOUN
fsr-3229	262	8	,	,	PUNCT
fsr-3229	262	9	cash	cash	NOUN
fsr-3229	262	10	value	value	NOUN
fsr-3229	262	11	life	life	NOUN
fsr-3229	262	12	insurance	insurance	NOUN
fsr-3229	262	13	policies	policy	NOUN
fsr-3229	262	14	,	,	PUNCT
fsr-3229	262	15	non	non	ADJ
fsr-3229	262	16	-	-	ADJ
fsr-3229	262	17	ira	ira	ADJ
fsr-3229	262	18	mutual	mutual	ADJ
fsr-3229	262	19	fund	fund	NOUN
fsr-3229	262	20	investments	investment	NOUN
fsr-3229	262	21	,	,	PUNCT
fsr-3229	262	22	or	or	CCONJ
fsr-3229	262	23	rental	rental	ADJ
fsr-3229	262	24	income	income	NOUN
fsr-3229	262	25	used	use	VERB
fsr-3229	262	26	for	for	ADP
fsr-3229	262	27	withdrawal	withdrawal	NOUN
fsr-3229	262	28	during	during	ADP
fsr-3229	262	29	retirement	retirement	NOUN
fsr-3229	262	30	but	but	CCONJ
fsr-3229	262	31	does	do	AUX
fsr-3229	262	32	not	not	PART
fsr-3229	262	33	include	include	VERB
fsr-3229	262	34	social	social	ADJ
fsr-3229	262	35	security	security	NOUN
fsr-3229	262	36	benefits	benefit	NOUN
fsr-3229	262	37	,	,	PUNCT
fsr-3229	262	38	employer	employer	NOUN
fsr-3229	262	39	salary	salary	NOUN
fsr-3229	262	40	match	match	NOUN
fsr-3229	262	41	,	,	PUNCT
fsr-3229	262	42	or	or	CCONJ
fsr-3229	262	43	deductible	deductible	ADJ
fsr-3229	262	44	and	and	CCONJ
fsr-3229	262	45	roth	roth	NOUN
fsr-3229	262	46	iras	ira	NOUN
fsr-3229	262	47	.	.	PUNCT
fsr-3229	263	1	the	the	DET
fsr-3229	263	2	dollar	dollar	NOUN
fsr-3229	263	3	values	value	NOUN
fsr-3229	263	4	are	be	AUX
fsr-3229	263	5	annual	annual	ADJ
fsr-3229	263	6	values	value	NOUN
fsr-3229	263	7	.	.	PUNCT
fsr-3229	264	1	panel	panel	NOUN
fsr-3229	264	2	b	b	PROPN
fsr-3229	264	3	contains	contain	VERB
fsr-3229	264	4	eight	eight	NUM
fsr-3229	264	5	values	value	NOUN
fsr-3229	264	6	supplied	supply	VERB
fsr-3229	264	7	by	by	ADP
fsr-3229	264	8	our	our	PRON
fsr-3229	264	9	procedure	procedure	NOUN
fsr-3229	264	10	.	.	PUNCT
fsr-3229	265	1	panel	panel	NOUN
fsr-3229	265	2	c	c	PROPN
fsr-3229	265	3	computes	compute	VERB
fsr-3229	265	4	annual	annual	ADJ
fsr-3229	265	5	returns	return	NOUN
fsr-3229	265	6	for	for	ADP
fsr-3229	265	7	contribution	contribution	NOUN
fsr-3229	265	8	and	and	CCONJ
fsr-3229	265	9	withdrawal	withdrawal	NOUN
fsr-3229	265	10	periods	period	NOUN
fsr-3229	265	11	.	.	PUNCT
fsr-3229	266	1	panel	panel	NOUN
fsr-3229	266	2	d	d	PROPN
fsr-3229	266	3	provides	provide	VERB
fsr-3229	266	4	the	the	DET
fsr-3229	266	5	four	four	NUM
fsr-3229	266	6	factors	factor	NOUN
fsr-3229	266	7	used	use	VERB
fsr-3229	266	8	to	to	PART
fsr-3229	266	9	simplify	simplify	VERB
fsr-3229	266	10	analysis	analysis	NOUN
fsr-3229	266	11	and	and	CCONJ
fsr-3229	266	12	create	create	VERB
fsr-3229	266	13	mean	mean	ADJ
fsr-3229	266	14	values	value	NOUN
fsr-3229	266	15	used	use	VERB
fsr-3229	266	16	to	to	PART
fsr-3229	266	17	simplify	simplify	VERB
fsr-3229	266	18	our	our	PRON
fsr-3229	266	19	rvd	rvd	NOUN
fsr-3229	266	20	procedure	procedure	NOUN
fsr-3229	266	21	.	.	PUNCT
fsr-3229	267	1	panel	panel	NOUN
fsr-3229	267	2	e	e	PROPN
fsr-3229	267	3	gives	give	VERB
fsr-3229	267	4	mean	mean	VERB
fsr-3229	267	5	values	value	NOUN
fsr-3229	267	6	over	over	ADP
fsr-3229	267	7	time	time	NOUN
fsr-3229	267	8	for	for	ADP
fsr-3229	267	9	current	current	ADJ
fsr-3229	267	10	values	value	NOUN
fsr-3229	267	11	based	base	VERB
fsr-3229	267	12	on	on	ADP
fsr-3229	267	13	the	the	DET
fsr-3229	267	14	factors	factor	NOUN
fsr-3229	267	15	in	in	ADP
fsr-3229	267	16	panel	panel	NOUN
fsr-3229	267	17	d.	d.	PROPN
fsr-3229	267	18	385r.m	385r.m	PROPN
fsr-3229	267	19	.	.	PUNCT
fsr-3229	268	1	hull	hull	NOUN
fsr-3229	268	2	,	,	PUNCT
fsr-3229	268	3	j.b	j.b	PROPN
fsr-3229	268	4	.	.	PROPN
fsr-3229	268	5	hull	hull	NOUN
fsr-3229	268	6	/	/	SYM
fsr-3229	268	7	financial	financial	ADJ
fsr-3229	268	8	services	service	NOUN
fsr-3229	268	9	review	review	VERB
fsr-3229	268	10	25	25	NUM
fsr-3229	268	11	(	(	PUNCT
fsr-3229	268	12	2016	2016	NUM
fsr-3229	268	13	)	)	PUNCT
fsr-3229	269	1	373–414	373–414	NUM
fsr-3229	269	2	fourth	fourth	ADJ
fsr-3229	269	3	,	,	PUNCT
fsr-3229	269	4	if	if	SCONJ
fsr-3229	269	5	the	the	DET
fsr-3229	269	6	last	last	ADJ
fsr-3229	269	7	diw	diw	PROPN
fsr-3229	269	8	dollar	dollar	NOUN
fsr-3229	269	9	is	be	AUX
fsr-3229	269	10	between	between	ADP
fsr-3229	269	11	two	two	NUM
fsr-3229	269	12	adjacent	adjacent	ADJ
fsr-3229	269	13	dps	dps	NOUN
fsr-3229	269	14	,	,	PUNCT
fsr-3229	269	15	we	we	PRON
fsr-3229	269	16	substitute	substitute	VERB
fsr-3229	269	17	it	it	PRON
fsr-3229	269	18	for	for	ADP
fsr-3229	269	19	the	the	DET
fsr-3229	269	20	larger	large	ADJ
fsr-3229	269	21	of	of	ADP
fsr-3229	269	22	the	the	DET
fsr-3229	269	23	two	two	NUM
fsr-3229	269	24	dps	dps	NOUN
fsr-3229	269	25	in	in	ADP
fsr-3229	269	26	(	(	PUNCT
fsr-3229	269	27	12	12	NUM
fsr-3229	269	28	)	)	PUNCT
fsr-3229	269	29	.	.	PUNCT
fsr-3229	270	1	to	to	PART
fsr-3229	270	2	illustrate	illustrate	VERB
fsr-3229	270	3	,	,	PUNCT
fsr-3229	270	4	if	if	SCONJ
fsr-3229	270	5	the	the	DET
fsr-3229	270	6	last	last	ADJ
fsr-3229	270	7	diw	diw	PROPN
fsr-3229	270	8	dollar	dollar	NOUN
fsr-3229	270	9	is	be	AUX
fsr-3229	270	10	$	$	SYM
fsr-3229	270	11	50,000	50,000	NUM
fsr-3229	270	12	instead	instead	ADV
fsr-3229	270	13	of	of	ADP
fsr-3229	270	14	$	$	SYM
fsr-3229	270	15	69,111	69,111	NUM
fsr-3229	270	16	,	,	PUNCT
fsr-3229	270	17	we	we	PRON
fsr-3229	270	18	substitute	substitute	VERB
fsr-3229	270	19	$	$	SYM
fsr-3229	270	20	50,000	50,000	NUM
fsr-3229	270	21	for	for	ADP
fsr-3229	270	22	$	$	SYM
fsr-3229	270	23	69,111	69,111	NUM
fsr-3229	270	24	and	and	CCONJ
fsr-3229	270	25	get	get	VERB
fsr-3229	270	26	marginal	marginal	ADJ
fsr-3229	270	27	gain	gain	NOUN
fsr-3229	270	28	�	�	PROPN
fsr-3229	270	29	�	�	PROPN
fsr-3229	270	30	t1dp1	t1dp1	VERB
fsr-3229	270	31	�	�	PROPN
fsr-3229	270	32	�	�	PROPN
fsr-3229	270	33	t2($50,000	t2($50,000	PROPN
fsr-3229	270	34	-	-	PUNCT
fsr-3229	270	35	dp1	dp1	PROPN
fsr-3229	270	36	)	)	PUNCT
fsr-3229	270	37	�	�	PROPN
fsr-3229	270	38	0.30($46,397	0.30($46,397	NOUN
fsr-3229	270	39	)	)	PUNCT
fsr-3229	270	40	�	�	PROPN
fsr-3229	270	41	0.18($50,000	0.18($50,000	NUM
fsr-3229	270	42	�	�	PROPN
fsr-3229	270	43	$	$	SYM
fsr-3229	270	44	46,397	46,397	NUM
fsr-3229	270	45	)	)	PUNCT
fsr-3229	270	46	�	�	PROPN
fsr-3229	270	47	$	$	SYM
fsr-3229	270	48	13,919	13,919	NUM
fsr-3229	270	49	�	�	PROPN
fsr-3229	270	50	$	$	SYM
fsr-3229	270	51	649	649	NUM
fsr-3229	270	52	�	�	NOUN
fsr-3229	270	53	$	$	SYM
fsr-3229	270	54	14,568	14,568	NUM
fsr-3229	270	55	.	.	PUNCT
fsr-3229	271	1	if	if	SCONJ
fsr-3229	271	2	the	the	DET
fsr-3229	271	3	withdrawal	withdrawal	NOUN
fsr-3229	271	4	includes	include	VERB
fsr-3229	271	5	both	both	DET
fsr-3229	271	6	diw	diw	PROPN
fsr-3229	271	7	and	and	CCONJ
fsr-3229	271	8	match	match	VERB
fsr-3229	271	9	/	/	SYM
fsr-3229	271	10	oi	oi	PROPN
fsr-3229	271	11	,	,	PUNCT
fsr-3229	271	12	we	we	PRON
fsr-3229	271	13	replace	replace	VERB
fsr-3229	271	14	diw	diw	PROPN
fsr-3229	271	15	with	with	ADP
fsr-3229	271	16	this	this	DET
fsr-3229	271	17	withdrawal	withdrawal	NOUN
fsr-3229	271	18	and	and	CCONJ
fsr-3229	271	19	use	use	VERB
fsr-3229	271	20	its	its	PRON
fsr-3229	271	21	last	last	ADJ
fsr-3229	271	22	dollar	dollar	NOUN
fsr-3229	271	23	.	.	PUNCT
fsr-3229	272	1	fifth	fifth	ADJ
fsr-3229	272	2	,	,	PUNCT
fsr-3229	272	3	if	if	SCONJ
fsr-3229	272	4	we	we	PRON
fsr-3229	272	5	have	have	VERB
fsr-3229	272	6	a	a	DET
fsr-3229	272	7	match	match	NOUN
fsr-3229	272	8	and/or	and/or	CCONJ
fsr-3229	272	9	oi	oi	ADP
fsr-3229	272	10	withdrawal	withdrawal	NOUN
fsr-3229	272	11	that	that	PRON
fsr-3229	272	12	lies	lie	VERB
fsr-3229	272	13	between	between	ADP
fsr-3229	272	14	two	two	NUM
fsr-3229	272	15	adjacent	adjacent	ADJ
fsr-3229	272	16	dps	dps	NOUN
fsr-3229	272	17	,	,	PUNCT
fsr-3229	272	18	then	then	ADV
fsr-3229	272	19	we	we	PRON
fsr-3229	272	20	use	use	VERB
fsr-3229	272	21	this	this	DET
fsr-3229	272	22	withdrawal	withdrawal	NOUN
fsr-3229	272	23	for	for	ADP
fsr-3229	272	24	the	the	DET
fsr-3229	272	25	smaller	small	ADJ
fsr-3229	272	26	of	of	ADP
fsr-3229	272	27	the	the	DET
fsr-3229	272	28	two	two	NUM
fsr-3229	272	29	dps	dps	NOUN
fsr-3229	272	30	and	and	CCONJ
fsr-3229	272	31	any	any	DET
fsr-3229	272	32	component	component	NOUN
fsr-3229	272	33	where	where	SCONJ
fsr-3229	272	34	all	all	DET
fsr-3229	272	35	dps	dps	NOUN
fsr-3229	272	36	are	be	AUX
fsr-3229	272	37	less	less	ADJ
fsr-3229	272	38	than	than	ADP
fsr-3229	272	39	the	the	DET
fsr-3229	272	40	match	match	NOUN
fsr-3229	272	41	and/or	and/or	CCONJ
fsr-3229	272	42	oi	oi	ADV
fsr-3229	272	43	exits	exit	VERB
fsr-3229	272	44	(	(	PUNCT
fsr-3229	272	45	1	1	NUM
fsr-3229	272	46	)	)	PUNCT
fsr-3229	272	47	.	.	PUNCT
fsr-3229	273	1	to	to	PART
fsr-3229	273	2	illustrate	illustrate	VERB
fsr-3229	273	3	,	,	PUNCT
fsr-3229	273	4	if	if	SCONJ
fsr-3229	273	5	dp2	dp2	PROPN
fsr-3229	273	6	�	�	PROPN
fsr-3229	273	7	$	$	SYM
fsr-3229	273	8	69,111	69,111	NUM
fsr-3229	273	9	,	,	PUNCT
fsr-3229	273	10	dp3	dp3	PROPN
fsr-3229	273	11	�	�	PROPN
fsr-3229	273	12	$	$	SYM
fsr-3229	273	13	156,513	156,513	NUM
fsr-3229	273	14	,	,	PUNCT
fsr-3229	273	15	and	and	CCONJ
fsr-3229	273	16	match	match	VERB
fsr-3229	273	17	�	�	PROPN
fsr-3229	273	18	$	$	SYM
fsr-3229	273	19	74,655	74,655	NUM
fsr-3229	273	20	,	,	PUNCT
fsr-3229	273	21	then	then	ADV
fsr-3229	273	22	we	we	PRON
fsr-3229	273	23	use	use	VERB
fsr-3229	273	24	$	$	SYM
fsr-3229	273	25	74,655	74,655	NUM
fsr-3229	273	26	for	for	ADP
fsr-3229	273	27	dp2	dp2	PROPN
fsr-3229	273	28	and	and	CCONJ
fsr-3229	273	29	get	get	VERB
fsr-3229	273	30	marginal	marginal	ADJ
fsr-3229	273	31	gain	gain	NOUN
fsr-3229	273	32	�	�	PROPN
fsr-3229	273	33	�	�	PROPN
fsr-3229	273	34	t3(dp3match	t3(dp3match	NOUN
fsr-3229	273	35	)	)	PUNCT
fsr-3229	273	36	�	�	PROPN
fsr-3229	273	37	(	(	PUNCT
fsr-3229	273	38	0.30–0.18)(dp3	0.30–0.18)(dp3	NOUN
fsr-3229	273	39	-	-	PUNCT
fsr-3229	273	40	match	match	NOUN
fsr-3229	273	41	)	)	PUNCT
fsr-3229	273	42	�	�	PROPN
fsr-3229	273	43	0.12($156,513	0.12($156,513	PROPN
fsr-3229	273	44	�	�	PROPN
fsr-3229	273	45	$	$	SYM
fsr-3229	273	46	74,655	74,655	NUM
fsr-3229	273	47	)	)	PUNCT
fsr-3229	273	48	�	�	PROPN
fsr-3229	273	49	$	$	SYM
fsr-3229	273	50	9,823	9,823	NUM
fsr-3229	273	51	where	where	SCONJ
fsr-3229	273	52	the	the	DET
fsr-3229	273	53	first	first	ADJ
fsr-3229	273	54	two	two	NUM
fsr-3229	273	55	components	component	NOUN
fsr-3229	273	56	of	of	ADP
fsr-3229	273	57	(	(	PUNCT
fsr-3229	273	58	1	1	NUM
fsr-3229	273	59	)	)	PUNCT
fsr-3229	273	60	,	,	PUNCT
fsr-3229	273	61	�	�	PROPN
fsr-3229	273	62	t1dp1	t1dp1	VERB
fsr-3229	273	63	�	�	PROPN
fsr-3229	273	64	�	�	PROPN
fsr-3229	273	65	t2(dp2	t2(dp2	NOUN
fsr-3229	273	66	-	-	PUNCT
fsr-3229	273	67	dp1	dp1	PROPN
fsr-3229	273	68	)	)	PUNCT
fsr-3229	273	69	,	,	PUNCT
fsr-3229	273	70	exit	exit	VERB
fsr-3229	273	71	the	the	DET
fsr-3229	273	72	equation	equation	NOUN
fsr-3229	273	73	.	.	PUNCT
fsr-3229	274	1	diw	diw	PROPN
fsr-3229	274	2	for	for	ADP
fsr-3229	274	3	this	this	DET
fsr-3229	274	4	illustration	illustration	NOUN
fsr-3229	274	5	is	be	AUX
fsr-3229	274	6	dp3	dp3	PROPN
fsr-3229	274	7	�	�	PROPN
fsr-3229	274	8	match	match	VERB
fsr-3229	274	9	�	�	PROPN
fsr-3229	274	10	$	$	SYM
fsr-3229	274	11	156,513	156,513	NUM
fsr-3229	274	12	�	�	NOUN
fsr-3229	274	13	$	$	SYM
fsr-3229	274	14	74,655	74,655	NUM
fsr-3229	274	15	�	�	PROPN
fsr-3229	274	16	$	$	SYM
fsr-3229	274	17	81,858	81,858	NUM
fsr-3229	274	18	.	.	PUNCT
fsr-3229	275	1	thus	thus	ADV
fsr-3229	275	2	,	,	PUNCT
fsr-3229	275	3	whereas	whereas	SCONJ
fsr-3229	275	4	the	the	DET
fsr-3229	275	5	annuity	annuity	NOUN
fsr-3229	275	6	withdrawal	withdrawal	NOUN
fsr-3229	275	7	is	be	AUX
fsr-3229	275	8	$	$	SYM
fsr-3229	275	9	156,513	156,513	NUM
fsr-3229	275	10	,	,	PUNCT
fsr-3229	275	11	only	only	ADV
fsr-3229	275	12	$	$	SYM
fsr-3229	275	13	81,858	81,858	NUM
fsr-3229	275	14	is	be	AUX
fsr-3229	275	15	from	from	ADP
fsr-3229	275	16	a	a	DET
fsr-3229	275	17	deductible	deductible	ADJ
fsr-3229	275	18	ira	ira	PROPN
fsr-3229	275	19	.	.	PROPN
fsr-3229	275	20	5	5	NUM
fsr-3229	275	21	.	.	NUM
fsr-3229	275	22	inputs	input	NOUN
fsr-3229	275	23	,	,	PUNCT
fsr-3229	275	24	tax	tax	NOUN
fsr-3229	275	25	brackets	bracket	NOUN
fsr-3229	275	26	,	,	PUNCT
fsr-3229	275	27	tc	tc	NOUN
fsr-3229	275	28	,	,	PUNCT
fsr-3229	275	29	and	and	CCONJ
fsr-3229	275	30	tw	tw	NOUN
fsr-3229	275	31	in	in	ADP
fsr-3229	275	32	this	this	DET
fsr-3229	275	33	section	section	NOUN
fsr-3229	275	34	,	,	PUNCT
fsr-3229	275	35	we	we	PRON
fsr-3229	275	36	introduce	introduce	VERB
fsr-3229	275	37	the	the	DET
fsr-3229	275	38	variables	variable	NOUN
fsr-3229	275	39	and	and	CCONJ
fsr-3229	275	40	values	value	NOUN
fsr-3229	275	41	for	for	ADP
fsr-3229	275	42	our	our	PRON
fsr-3229	275	43	couple	couple	NOUN
fsr-3229	275	44	.	.	PUNCT
fsr-3229	276	1	we	we	PRON
fsr-3229	276	2	next	next	ADV
fsr-3229	276	3	provide	provide	VERB
fsr-3229	276	4	tax	tax	NOUN
fsr-3229	276	5	brackets	bracket	NOUN
fsr-3229	276	6	applicable	applicable	ADJ
fsr-3229	276	7	to	to	ADP
fsr-3229	276	8	our	our	PRON
fsr-3229	276	9	couple	couple	NOUN
fsr-3229	276	10	over	over	ADP
fsr-3229	276	11	their	their	PRON
fsr-3229	276	12	lifetime	lifetime	NOUN
fsr-3229	276	13	followed	follow	VERB
fsr-3229	276	14	by	by	ADP
fsr-3229	276	15	our	our	PRON
fsr-3229	276	16	contribution	contribution	NOUN
fsr-3229	276	17	algorithm	algorithm	NOUN
fsr-3229	276	18	that	that	PRON
fsr-3229	276	19	computes	compute	VERB
fsr-3229	276	20	tc	tc	PRON
fsr-3229	276	21	.	.	PUNCT
fsr-3229	277	1	lastly	lastly	ADV
fsr-3229	277	2	,	,	PUNCT
fsr-3229	277	3	we	we	PRON
fsr-3229	277	4	generate	generate	VERB
fsr-3229	277	5	future	future	ADJ
fsr-3229	277	6	values	value	NOUN
fsr-3229	277	7	for	for	ADP
fsr-3229	277	8	contributions	contribution	NOUN
fsr-3229	277	9	to	to	PART
fsr-3229	277	10	deductible	deductible	VERB
fsr-3229	277	11	and	and	CCONJ
fsr-3229	277	12	roth	roth	NOUN
fsr-3229	277	13	iras	ira	NOUN
fsr-3229	277	14	with	with	ADP
fsr-3229	277	15	these	these	DET
fsr-3229	277	16	future	future	ADJ
fsr-3229	277	17	values	value	NOUN
fsr-3229	277	18	supplying	supply	VERB
fsr-3229	277	19	retirement	retirement	NOUN
fsr-3229	277	20	withdrawals	withdrawal	NOUN
fsr-3229	277	21	.	.	PUNCT
fsr-3229	278	1	5.1	5.1	NUM
fsr-3229	278	2	.	.	PUNCT
fsr-3229	278	3	inputs	input	NOUN
fsr-3229	278	4	and	and	CCONJ
fsr-3229	278	5	values	value	NOUN
fsr-3229	278	6	table	table	NOUN
fsr-3229	278	7	3	3	NUM
fsr-3229	278	8	contains	contain	VERB
fsr-3229	278	9	values	value	NOUN
fsr-3229	278	10	used	use	VERB
fsr-3229	278	11	in	in	ADP
fsr-3229	278	12	our	our	PRON
fsr-3229	278	13	rvd	rvd	NOUN
fsr-3229	278	14	procedure	procedure	NOUN
fsr-3229	278	15	.	.	PUNCT
fsr-3229	279	1	in	in	ADP
fsr-3229	279	2	panel	panel	NOUN
fsr-3229	279	3	a	a	X
fsr-3229	279	4	,	,	PUNCT
fsr-3229	279	5	we	we	PRON
fsr-3229	279	6	display	display	VERB
fsr-3229	279	7	10	10	NUM
fsr-3229	279	8	variables	variable	NOUN
fsr-3229	279	9	and	and	CCONJ
fsr-3229	279	10	their	their	PRON
fsr-3229	279	11	values	value	NOUN
fsr-3229	279	12	supplied	supply	VERB
fsr-3229	279	13	by	by	ADP
fsr-3229	279	14	our	our	PRON
fsr-3229	279	15	couple	couple	NOUN
fsr-3229	279	16	.	.	PUNCT
fsr-3229	280	1	we	we	PRON
fsr-3229	280	2	assume	assume	VERB
fsr-3229	280	3	the	the	DET
fsr-3229	280	4	same	same	ADJ
fsr-3229	280	5	values	value	NOUN
fsr-3229	280	6	for	for	ADP
fsr-3229	280	7	birth	birth	NOUN
fsr-3229	280	8	year	year	NOUN
fsr-3229	280	9	,	,	PUNCT
fsr-3229	280	10	current	current	ADJ
fsr-3229	280	11	table	table	NOUN
fsr-3229	280	12	3	3	NUM
fsr-3229	280	13	tax	tax	NOUN
fsr-3229	280	14	information	information	NOUN
fsr-3229	280	15	from	from	ADP
fsr-3229	280	16	2016	2016	NUM
fsr-3229	280	17	to	to	ADP
fsr-3229	280	18	2070	2070	NUM
fsr-3229	280	19	marginal	marginal	ADJ
fsr-3229	280	20	tax	tax	NOUN
fsr-3229	280	21	rate	rate	NOUN
fsr-3229	280	22	0.120	0.120	NUM
fsr-3229	280	23	0.180	0.180	NUM
fsr-3229	280	24	0.300	0.300	NUM
fsr-3229	280	25	0.336	0.336	NUM
fsr-3229	280	26	0.396	0.396	NUM
fsr-3229	280	27	0.420	0.420	NUM
fsr-3229	280	28	0.471	0.471	NUM
fsr-3229	280	29	current	current	ADJ
fsr-3229	280	30	year	year	NOUN
fsr-3229	280	31	(	(	PUNCT
fsr-3229	280	32	2016	2016	NUM
fsr-3229	280	33	)	)	PUNCT
fsr-3229	280	34	$	$	SYM
fsr-3229	280	35	0-$18,550	0-$18,550	NOUN
fsr-3229	280	36	$	$	SYM
fsr-3229	280	37	18,551-$75,300	18,551-$75,300	NUM
fsr-3229	280	38	$	$	SYM
fsr-3229	280	39	75,301-$151,900	75,301-$151,900	NUM
fsr-3229	280	40	$	$	SYM
fsr-3229	280	41	151,901-$231,450	151,901-$231,450	NUM
fsr-3229	280	42	$	$	SYM
fsr-3229	280	43	231,451-$413,350	231,451-$413,350	PROPN
fsr-3229	280	44	$	$	SYM
fsr-3229	280	45	413,351-$466,950	413,351-$466,950	PROPN
fsr-3229	280	46	$	$	SYM
fsr-3229	280	47	466,951	466,951	NUM
fsr-3229	280	48	and	and	CCONJ
fsr-3229	280	49	greater	great	ADJ
fsr-3229	280	50	contribution	contribution	NOUN
fsr-3229	280	51	years	year	NOUN
fsr-3229	280	52	(	(	PUNCT
fsr-3229	280	53	2016–2050	2016–2050	NUM
fsr-3229	280	54	)	)	PUNCT
fsr-3229	280	55	$	$	SYM
fsr-3229	280	56	0-$24,164	0-$24,164	NOUN
fsr-3229	280	57	$	$	SYM
fsr-3229	280	58	24,165-$98,088	24,165-$98,088	NUM
fsr-3229	280	59	$	$	SYM
fsr-3229	280	60	98,089-$197,870	98,089-$197,870	NUM
fsr-3229	280	61	$	$	SYM
fsr-3229	280	62	197,871-$301,494	197,871-$301,494	NUM
fsr-3229	280	63	$	$	SYM
fsr-3229	280	64	301,495-$538,443	301,495-$538,443	NUM
fsr-3229	280	65	$	$	SYM
fsr-3229	280	66	538,444-$608,264	538,444-$608,264	NUM
fsr-3229	280	67	$	$	SYM
fsr-3229	280	68	608,265	608,265	NUM
fsr-3229	280	69	and	and	CCONJ
fsr-3229	280	70	greater	great	ADJ
fsr-3229	280	71	retirement	retirement	NOUN
fsr-3229	280	72	year	year	NOUN
fsr-3229	280	73	(	(	PUNCT
fsr-3229	280	74	2050	2050	NUM
fsr-3229	280	75	)	)	PUNCT
fsr-3229	280	76	$	$	SYM
fsr-3229	280	77	0-$30,774	0-$30,774	NUM
fsr-3229	280	78	$	$	SYM
fsr-3229	280	79	30,775-$124,992	30,775-$124,992	NUM
fsr-3229	280	80	$	$	SYM
fsr-3229	280	81	124,993-$252,002	124,993-$252,002	NUM
fsr-3229	280	82	$	$	SYM
fsr-3229	280	83	252,003-$383,975	252,003-$383,975	NUM
fsr-3229	280	84	$	$	SYM
fsr-3229	280	85	383,976-$685,746	383,976-$685,746	NUM
fsr-3229	280	86	$	$	SYM
fsr-3229	280	87	685,747-$741,488	685,747-$741,488	NUM
fsr-3229	280	88	$	$	SYM
fsr-3229	280	89	741,489	741,489	NUM
fsr-3229	280	90	and	and	CCONJ
fsr-3229	280	91	greater	great	ADJ
fsr-3229	280	92	withdrawal	withdrawal	NOUN
fsr-3229	280	93	years	year	NOUN
fsr-3229	280	94	(	(	PUNCT
fsr-3229	280	95	2051–2070	2051–2070	NUM
fsr-3229	280	96	)	)	PUNCT
fsr-3229	280	97	$	$	SYM
fsr-3229	280	98	0-$36,656	0-$36,656	NOUN
fsr-3229	280	99	$	$	SYM
fsr-3229	280	100	36,657-$148,799	36,657-$148,799	NUM
fsr-3229	280	101	$	$	SYM
fsr-3229	280	102	148,800-$300,166	148,800-$300,166	NUM
fsr-3229	280	103	$	$	SYM
fsr-3229	280	104	300,167-$457,363	300,167-$457,363	NUM
fsr-3229	280	105	$	$	SYM
fsr-3229	280	106	457,364-$816,812	457,364-$816,812	NOUN
fsr-3229	280	107	$	$	SYM
fsr-3229	280	108	816,813$922,731	816,813$922,731	NUM
fsr-3229	280	109	$	$	SYM
fsr-3229	280	110	922,730	922,730	NUM
fsr-3229	280	111	and	and	CCONJ
fsr-3229	280	112	greater	great	ADJ
fsr-3229	280	113	note	note	NOUN
fsr-3229	280	114	:	:	PUNCT
fsr-3229	280	115	the	the	DET
fsr-3229	280	116	first	first	ADJ
fsr-3229	280	117	row	row	NOUN
fsr-3229	280	118	reports	report	VERB
fsr-3229	280	119	marginal	marginal	ADJ
fsr-3229	280	120	tax	tax	NOUN
fsr-3229	280	121	rates	rate	NOUN
fsr-3229	280	122	for	for	ADP
fsr-3229	280	123	periods	period	NOUN
fsr-3229	280	124	used	use	VERB
fsr-3229	280	125	in	in	ADP
fsr-3229	280	126	our	our	PRON
fsr-3229	280	127	rvd	rvd	NOUN
fsr-3229	280	128	illustration	illustration	NOUN
fsr-3229	280	129	.	.	PUNCT
fsr-3229	281	1	the	the	DET
fsr-3229	281	2	marginal	marginal	ADJ
fsr-3229	281	3	tax	tax	NOUN
fsr-3229	281	4	rate	rate	NOUN
fsr-3229	281	5	combines	combine	VERB
fsr-3229	281	6	the	the	DET
fsr-3229	281	7	2016	2016	NUM
fsr-3229	281	8	federal	federal	ADJ
fsr-3229	281	9	income	income	NOUN
fsr-3229	281	10	marginal	marginal	ADJ
fsr-3229	281	11	tax	tax	NOUN
fsr-3229	281	12	rate	rate	NOUN
fsr-3229	281	13	information	information	NOUN
fsr-3229	281	14	and	and	CCONJ
fsr-3229	281	15	2016	2016	NUM
fsr-3229	281	16	state	state	NOUN
fsr-3229	281	17	income	income	NOUN
fsr-3229	281	18	marginal	marginal	ADJ
fsr-3229	281	19	tax	tax	NOUN
fsr-3229	281	20	information	information	NOUN
fsr-3229	281	21	that	that	PRON
fsr-3229	281	22	is	be	AUX
fsr-3229	281	23	estimated	estimate	VERB
fsr-3229	281	24	by	by	ADP
fsr-3229	281	25	averaging	average	VERB
fsr-3229	281	26	the	the	DET
fsr-3229	281	27	mean	mean	ADJ
fsr-3229	281	28	statutory	statutory	ADJ
fsr-3229	281	29	state	state	NOUN
fsr-3229	281	30	tax	tax	NOUN
fsr-3229	281	31	rates	rate	NOUN
fsr-3229	281	32	for	for	ADP
fsr-3229	281	33	all	all	DET
fsr-3229	281	34	fifty	fifty	NUM
fsr-3229	281	35	states	state	NOUN
fsr-3229	281	36	and	and	CCONJ
fsr-3229	281	37	matching	match	VERB
fsr-3229	281	38	them	they	PRON
fsr-3229	281	39	as	as	ADV
fsr-3229	281	40	best	good	ADJ
fsr-3229	281	41	as	as	ADP
fsr-3229	281	42	possible	possible	ADJ
fsr-3229	281	43	with	with	ADP
fsr-3229	281	44	the	the	DET
fsr-3229	281	45	federal	federal	ADJ
fsr-3229	281	46	taxable	taxable	ADJ
fsr-3229	281	47	income	income	NOUN
fsr-3229	281	48	brackets	bracket	NOUN
fsr-3229	281	49	.	.	PUNCT
fsr-3229	282	1	the	the	DET
fsr-3229	282	2	seven	seven	NUM
fsr-3229	282	3	federal	federal	ADJ
fsr-3229	282	4	tax	tax	NOUN
fsr-3229	282	5	rates	rate	NOUN
fsr-3229	282	6	are	be	AUX
fsr-3229	282	7	0.10	0.10	NUM
fsr-3229	282	8	,	,	PUNCT
fsr-3229	282	9	0.15	0.15	NUM
fsr-3229	282	10	,	,	PUNCT
fsr-3229	282	11	0.25	0.25	NUM
fsr-3229	282	12	,	,	PUNCT
fsr-3229	282	13	0.28	0.28	NUM
fsr-3229	282	14	,	,	PUNCT
fsr-3229	282	15	0.33	0.33	NUM
fsr-3229	282	16	,	,	PUNCT
fsr-3229	282	17	0.35	0.35	NUM
fsr-3229	282	18	,	,	PUNCT
fsr-3229	282	19	and	and	CCONJ
fsr-3229	282	20	0.396	0.396	NUM
fsr-3229	282	21	.	.	PUNCT
fsr-3229	283	1	we	we	PRON
fsr-3229	283	2	only	only	ADV
fsr-3229	283	3	report	report	VERB
fsr-3229	283	4	information	information	NOUN
fsr-3229	283	5	relevant	relevant	ADJ
fsr-3229	283	6	to	to	ADP
fsr-3229	283	7	our	our	PRON
fsr-3229	283	8	illustration	illustration	NOUN
fsr-3229	283	9	,	,	PUNCT
fsr-3229	283	10	which	which	PRON
fsr-3229	283	11	is	be	AUX
fsr-3229	283	12	the	the	DET
fsr-3229	283	13	“	"	PUNCT
fsr-3229	283	14	married	married	ADJ
fsr-3229	283	15	joint	joint	ADJ
fsr-3229	283	16	filers	filer	NOUN
fsr-3229	283	17	”	"	PUNCT
fsr-3229	283	18	taxable	taxable	ADJ
fsr-3229	283	19	income	income	NOUN
fsr-3229	283	20	bracket	bracket	NOUN
fsr-3229	283	21	ranges	range	NOUN
fsr-3229	283	22	but	but	CCONJ
fsr-3229	283	23	information	information	NOUN
fsr-3229	283	24	for	for	ADP
fsr-3229	283	25	single	single	ADJ
fsr-3229	283	26	filers	filer	NOUN
fsr-3229	283	27	,	,	PUNCT
fsr-3229	283	28	married	marry	VERB
fsr-3229	283	29	separate	separate	ADJ
fsr-3229	283	30	filers	filer	NOUN
fsr-3229	283	31	,	,	PUNCT
fsr-3229	283	32	and	and	CCONJ
fsr-3229	283	33	head	head	NOUN
fsr-3229	283	34	of	of	ADP
fsr-3229	283	35	household	household	NOUN
fsr-3229	283	36	filers	filer	NOUN
fsr-3229	283	37	could	could	AUX
fsr-3229	283	38	be	be	AUX
fsr-3229	283	39	similarly	similarly	ADV
fsr-3229	283	40	gotten	get	VERB
fsr-3229	283	41	.	.	PUNCT
fsr-3229	284	1	386	386	NUM
fsr-3229	284	2	r.m	r.m	PROPN
fsr-3229	284	3	.	.	PROPN
fsr-3229	284	4	hull	hull	PROPN
fsr-3229	284	5	,	,	PUNCT
fsr-3229	284	6	j.b	j.b	PROPN
fsr-3229	284	7	.	.	PROPN
fsr-3229	284	8	hull	hull	NOUN
fsr-3229	284	9	/	/	SYM
fsr-3229	284	10	financial	financial	ADJ
fsr-3229	284	11	services	service	NOUN
fsr-3229	284	12	review	review	VERB
fsr-3229	284	13	25	25	NUM
fsr-3229	284	14	(	(	PUNCT
fsr-3229	284	15	2016	2016	NUM
fsr-3229	284	16	)	)	PUNCT
fsr-3229	284	17	373–414	373–414	NUM
fsr-3229	284	18	age	age	NOUN
fsr-3229	284	19	and	and	CCONJ
fsr-3229	284	20	retirement	retirement	NOUN
fsr-3229	284	21	year	year	NOUN
fsr-3229	284	22	for	for	ADP
fsr-3229	284	23	our	our	PRON
fsr-3229	284	24	couple	couple	NOUN
fsr-3229	284	25	.	.	PUNCT
fsr-3229	285	1	the	the	DET
fsr-3229	285	2	portfolio	portfolio	NOUN
fsr-3229	285	3	mixes	mix	VERB
fsr-3229	285	4	are	be	AUX
fsr-3229	285	5	consistent	consistent	ADJ
fsr-3229	285	6	with	with	ADP
fsr-3229	285	7	investors	investor	NOUN
fsr-3229	285	8	with	with	ADP
fsr-3229	285	9	a	a	DET
fsr-3229	285	10	long	long	ADJ
fsr-3229	285	11	-	-	PUNCT
fsr-3229	285	12	term	term	NOUN
fsr-3229	285	13	,	,	PUNCT
fsr-3229	285	14	aggressive	aggressive	ADJ
fsr-3229	285	15	strategy	strategy	NOUN
fsr-3229	285	16	.	.	PUNCT
fsr-3229	286	1	the	the	DET
fsr-3229	286	2	agi	agi	PROPN
fsr-3229	286	3	,	,	PUNCT
fsr-3229	286	4	salary	salary	NOUN
fsr-3229	286	5	,	,	PUNCT
fsr-3229	286	6	employer	employer	NOUN
fsr-3229	286	7	’s	’s	PART
fsr-3229	286	8	salary	salary	NOUN
fsr-3229	286	9	match	match	NOUN
fsr-3229	286	10	,	,	PUNCT
fsr-3229	286	11	other	other	ADJ
fsr-3229	286	12	investments	investment	NOUN
fsr-3229	286	13	(	(	PUNCT
fsr-3229	286	14	oi	oi	ADJ
fsr-3229	286	15	)	)	PUNCT
fsr-3229	286	16	,	,	PUNCT
fsr-3229	286	17	and	and	CCONJ
fsr-3229	286	18	ira	ira	PROPN
fsr-3229	286	19	contribution	contribution	NOUN
fsr-3229	286	20	are	be	AUX
fsr-3229	286	21	values	value	NOUN
fsr-3229	286	22	that	that	PRON
fsr-3229	286	23	occur	occur	VERB
fsr-3229	286	24	at	at	ADP
fsr-3229	286	25	the	the	DET
fsr-3229	286	26	end	end	NOUN
fsr-3229	286	27	of	of	ADP
fsr-3229	286	28	the	the	DET
fsr-3229	286	29	current	current	ADJ
fsr-3229	286	30	year	year	NOUN
fsr-3229	286	31	.	.	PUNCT
fsr-3229	287	1	the	the	DET
fsr-3229	287	2	ira	ira	PROPN
fsr-3229	287	3	contribution	contribution	NOUN
fsr-3229	287	4	of	of	ADP
fsr-3229	287	5	$	$	SYM
fsr-3229	287	6	14,661.61	14,661.61	NUM
fsr-3229	287	7	is	be	AUX
fsr-3229	287	8	the	the	DET
fsr-3229	287	9	maximum	maximum	ADJ
fsr-3229	287	10	amount	amount	NOUN
fsr-3229	287	11	our	our	PRON
fsr-3229	287	12	couple	couple	NOUN
fsr-3229	287	13	would	would	AUX
fsr-3229	287	14	invest	invest	VERB
fsr-3229	287	15	in	in	ADP
fsr-3229	287	16	an	an	DET
fsr-3229	287	17	ira	ira	PROPN
fsr-3229	287	18	if	if	SCONJ
fsr-3229	287	19	all	all	PRON
fsr-3229	287	20	of	of	ADP
fsr-3229	287	21	their	their	PRON
fsr-3229	287	22	investment	investment	NOUN
fsr-3229	287	23	went	go	VERB
fsr-3229	287	24	into	into	ADP
fsr-3229	287	25	a	a	DET
fsr-3229	287	26	roth	roth	NOUN
fsr-3229	287	27	ira	ira	PROPN
fsr-3229	287	28	so	so	SCONJ
fsr-3229	287	29	that	that	SCONJ
fsr-3229	287	30	there	there	PRON
fsr-3229	287	31	are	be	VERB
fsr-3229	287	32	no	no	DET
fsr-3229	287	33	tax	tax	NOUN
fsr-3229	287	34	savings	saving	NOUN
fsr-3229	287	35	from	from	ADP
fsr-3229	287	36	a	a	DET
fsr-3229	287	37	deductible	deductible	ADJ
fsr-3229	287	38	ira	ira	PROPN
fsr-3229	287	39	that	that	PRON
fsr-3229	287	40	could	could	AUX
fsr-3229	287	41	be	be	AUX
fsr-3229	287	42	used	use	VERB
fsr-3229	287	43	for	for	ADP
fsr-3229	287	44	investing	invest	VERB
fsr-3229	287	45	in	in	ADP
fsr-3229	287	46	an	an	DET
fsr-3229	287	47	ira	ira	PROPN
fsr-3229	287	48	.	.	PUNCT
fsr-3229	288	1	the	the	DET
fsr-3229	288	2	match	match	NOUN
fsr-3229	288	3	and	and	CCONJ
fsr-3229	288	4	oi	oi	NOUN
fsr-3229	288	5	are	be	AUX
fsr-3229	288	6	each	each	PRON
fsr-3229	288	7	$	$	SYM
fsr-3229	288	8	3,180	3,180	NUM
fsr-3229	288	9	and	and	CCONJ
fsr-3229	288	10	together	together	ADV
fsr-3229	288	11	the	the	DET
fsr-3229	288	12	match	match	NOUN
fsr-3229	288	13	/	/	SYM
fsr-3229	288	14	oi	oi	PROPN
fsr-3229	288	15	is	be	AUX
fsr-3229	288	16	$	$	SYM
fsr-3229	288	17	6,360	6,360	NUM
fsr-3229	288	18	.	.	PUNCT
fsr-3229	289	1	to	to	ADP
fsr-3229	289	2	the	the	DET
fsr-3229	289	3	extent	extent	NOUN
fsr-3229	289	4	oi	oi	INTJ
fsr-3229	289	5	consists	consist	VERB
fsr-3229	289	6	of	of	ADP
fsr-3229	289	7	dividends	dividend	NOUN
fsr-3229	289	8	and	and	CCONJ
fsr-3229	289	9	long	long	ADJ
fsr-3229	289	10	-	-	PUNCT
fsr-3229	289	11	term	term	NOUN
fsr-3229	289	12	capital	capital	NOUN
fsr-3229	289	13	gains	gain	NOUN
fsr-3229	289	14	,	,	PUNCT
fsr-3229	289	15	oi	oi	ADV
fsr-3229	289	16	does	do	AUX
fsr-3229	289	17	not	not	PART
fsr-3229	289	18	influence	influence	VERB
fsr-3229	289	19	tw	tw	NOUN
fsr-3229	289	20	but	but	CCONJ
fsr-3229	289	21	can	can	AUX
fsr-3229	289	22	still	still	ADV
fsr-3229	289	23	be	be	AUX
fsr-3229	289	24	a	a	DET
fsr-3229	289	25	factor	factor	NOUN
fsr-3229	289	26	in	in	ADP
fsr-3229	289	27	determining	determine	VERB
fsr-3229	289	28	one	one	NUM
fsr-3229	289	29	’s	’s	PART
fsr-3229	289	30	optimal	optimal	ADJ
fsr-3229	289	31	rvd	rvd	PROPN
fsr-3229	289	32	allocation	allocation	NOUN
fsr-3229	289	33	.	.	PUNCT
fsr-3229	290	1	this	this	PRON
fsr-3229	290	2	is	be	AUX
fsr-3229	290	3	because	because	SCONJ
fsr-3229	290	4	larger	large	ADJ
fsr-3229	290	5	diws	diw	NOUN
fsr-3229	290	6	can	can	AUX
fsr-3229	290	7	increase	increase	VERB
fsr-3229	290	8	the	the	DET
fsr-3229	290	9	long	long	ADJ
fsr-3229	290	10	-	-	PUNCT
fsr-3229	290	11	term	term	NOUN
fsr-3229	290	12	capital	capital	NOUN
fsr-3229	290	13	gains	gain	NOUN
fsr-3229	290	14	and	and	CCONJ
fsr-3229	290	15	dividend	dividend	NOUN
fsr-3229	290	16	tax	tax	NOUN
fsr-3229	290	17	rates	rate	NOUN
fsr-3229	290	18	by	by	ADP
fsr-3229	290	19	bumping	bump	VERB
fsr-3229	290	20	them	they	PRON
fsr-3229	290	21	from	from	ADP
fsr-3229	290	22	0	0	NUM
fsr-3229	290	23	%	%	NOUN
fsr-3229	290	24	in	in	ADP
fsr-3229	290	25	the	the	DET
fsr-3229	290	26	two	two	NUM
fsr-3229	290	27	lowest	low	ADJ
fsr-3229	290	28	tax	tax	NOUN
fsr-3229	290	29	brackets	bracket	NOUN
fsr-3229	290	30	to	to	ADP
fsr-3229	290	31	either	either	DET
fsr-3229	290	32	15	15	NUM
fsr-3229	290	33	%	%	NOUN
fsr-3229	290	34	in	in	ADP
fsr-3229	290	35	the	the	DET
fsr-3229	290	36	intermediate	intermediate	ADJ
fsr-3229	290	37	tax	tax	NOUN
fsr-3229	290	38	brackets	bracket	NOUN
fsr-3229	290	39	or	or	CCONJ
fsr-3229	290	40	20	20	NUM
fsr-3229	290	41	%	%	NOUN
fsr-3229	290	42	in	in	ADP
fsr-3229	290	43	the	the	DET
fsr-3229	290	44	two	two	NUM
fsr-3229	290	45	highest	high	ADJ
fsr-3229	290	46	tax	tax	NOUN
fsr-3229	290	47	brackets	bracket	NOUN
fsr-3229	290	48	.	.	PUNCT
fsr-3229	291	1	in	in	ADP
fsr-3229	291	2	panel	panel	NOUN
fsr-3229	291	3	b	b	NOUN
fsr-3229	291	4	,	,	PUNCT
fsr-3229	291	5	we	we	PRON
fsr-3229	291	6	provide	provide	VERB
fsr-3229	291	7	our	our	PRON
fsr-3229	291	8	supplied	supply	VERB
fsr-3229	291	9	values	value	NOUN
fsr-3229	291	10	used	use	VERB
fsr-3229	291	11	in	in	ADP
fsr-3229	291	12	our	our	PRON
fsr-3229	291	13	rvd	rvd	NOUN
fsr-3229	291	14	procedure	procedure	NOUN
fsr-3229	291	15	.	.	PUNCT
fsr-3229	292	1	consistent	consistent	ADJ
fsr-3229	292	2	with	with	ADP
fsr-3229	292	3	the	the	DET
fsr-3229	292	4	social	social	ADJ
fsr-3229	292	5	security	security	NOUN
fsr-3229	292	6	life	life	NOUN
fsr-3229	292	7	expectancy	expectancy	NOUN
fsr-3229	292	8	calculator	calculator	NOUN
fsr-3229	292	9	,	,	PUNCT
fsr-3229	292	10	we	we	PRON
fsr-3229	292	11	assume	assume	VERB
fsr-3229	292	12	a	a	DET
fsr-3229	292	13	20	20	NUM
fsr-3229	292	14	-	-	PUNCT
fsr-3229	292	15	year	year	NOUN
fsr-3229	292	16	retirement	retirement	NOUN
fsr-3229	292	17	period	period	NOUN
fsr-3229	292	18	.	.	PUNCT
fsr-3229	293	1	the	the	DET
fsr-3229	293	2	inflation	inflation	NOUN
fsr-3229	293	3	rate	rate	NOUN
fsr-3229	293	4	of	of	ADP
fsr-3229	293	5	1.5	1.5	NUM
fsr-3229	293	6	%	%	NOUN
fsr-3229	293	7	is	be	AUX
fsr-3229	293	8	based	base	VERB
fsr-3229	293	9	on	on	ADP
fsr-3229	293	10	recent	recent	ADJ
fsr-3229	293	11	periods	period	NOUN
fsr-3229	293	12	such	such	ADJ
fsr-3229	293	13	as	as	SCONJ
fsr-3229	293	14	given	give	VERB
fsr-3229	293	15	by	by	ADP
fsr-3229	293	16	http://www.multpl.com/	http://www.multpl.com/	NOUN
fsr-3229	293	17	inflation	inflation	NOUN
fsr-3229	293	18	/	/	SYM
fsr-3229	293	19	table	table	NOUN
fsr-3229	293	20	.	.	PUNCT
fsr-3229	294	1	the	the	DET
fsr-3229	294	2	latter	latter	ADJ
fsr-3229	294	3	reports	report	VERB
fsr-3229	294	4	annual	annual	ADJ
fsr-3229	294	5	inflation	inflation	NOUN
fsr-3229	294	6	rates	rate	NOUN
fsr-3229	294	7	based	base	VERB
fsr-3229	294	8	on	on	ADP
fsr-3229	294	9	the	the	DET
fsr-3229	294	10	12	12	NUM
fsr-3229	294	11	-	-	PUNCT
fsr-3229	294	12	month	month	NOUN
fsr-3229	294	13	change	change	NOUN
fsr-3229	294	14	in	in	ADP
fsr-3229	294	15	the	the	DET
fsr-3229	294	16	consumer	consumer	NOUN
fsr-3229	294	17	price	price	NOUN
fsr-3229	294	18	index	index	NOUN
fsr-3229	294	19	(	(	PUNCT
fsr-3229	294	20	data	datum	NOUN
fsr-3229	294	21	courtesy	courtesy	NOUN
fsr-3229	294	22	of	of	ADP
fsr-3229	294	23	the	the	DET
fsr-3229	294	24	u.s	u.s	PROPN
fsr-3229	294	25	.	.	PROPN
fsr-3229	294	26	bureau	bureau	PROPN
fsr-3229	294	27	of	of	ADP
fsr-3229	294	28	labor	labor	PROPN
fsr-3229	294	29	statistics	statistic	NOUN
fsr-3229	294	30	and	and	CCONJ
fsr-3229	294	31	robert	robert	PROPN
fsr-3229	294	32	shiller	shiller	PROPN
fsr-3229	294	33	)	)	PUNCT
fsr-3229	294	34	.	.	PUNCT
fsr-3229	295	1	we	we	PRON
fsr-3229	295	2	supply	supply	VERB
fsr-3229	295	3	a	a	DET
fsr-3229	295	4	nominal	nominal	ADJ
fsr-3229	295	5	rate	rate	NOUN
fsr-3229	295	6	of	of	ADP
fsr-3229	295	7	stock	stock	NOUN
fsr-3229	295	8	return	return	NOUN
fsr-3229	295	9	of	of	ADP
fsr-3229	295	10	8.3743	8.3743	NUM
fsr-3229	295	11	%	%	NOUN
fsr-3229	295	12	based	base	VERB
fsr-3229	295	13	on	on	ADP
fsr-3229	295	14	the	the	DET
fsr-3229	295	15	average	average	NOUN
fsr-3229	295	16	of	of	ADP
fsr-3229	295	17	the	the	DET
fsr-3229	295	18	s&p	s&p	PROPN
fsr-3229	295	19	500	500	NUM
fsr-3229	295	20	and	and	CCONJ
fsr-3229	295	21	nasdaq	nasdaq	PROPN
fsr-3229	295	22	composite	composite	ADJ
fsr-3229	295	23	returns	return	NOUN
fsr-3229	295	24	since	since	SCONJ
fsr-3229	295	25	1971	1971	NUM
fsr-3229	295	26	.	.	PUNCT
fsr-3229	296	1	nonstock	nonstock	NOUN
fsr-3229	296	2	investments	investment	NOUN
fsr-3229	296	3	can	can	AUX
fsr-3229	296	4	be	be	AUX
fsr-3229	296	5	construed	construe	VERB
fsr-3229	296	6	as	as	ADP
fsr-3229	296	7	fixed	fix	VERB
fsr-3229	296	8	-	-	PUNCT
fsr-3229	296	9	income	income	NOUN
fsr-3229	296	10	investments	investment	NOUN
fsr-3229	296	11	assumed	assume	VERB
fsr-3229	296	12	to	to	PART
fsr-3229	296	13	earn	earn	VERB
fsr-3229	296	14	3.5	3.5	NUM
fsr-3229	296	15	%	%	NOUN
fsr-3229	296	16	less	less	ADJ
fsr-3229	296	17	than	than	ADP
fsr-3229	296	18	stocks	stock	NOUN
fsr-3229	296	19	.	.	PUNCT
fsr-3229	297	1	the	the	DET
fsr-3229	297	2	3	3	NUM
fsr-3229	297	3	%	%	NOUN
fsr-3229	297	4	annual	annual	ADJ
fsr-3229	297	5	growth	growth	NOUN
fsr-3229	297	6	rate	rate	NOUN
fsr-3229	297	7	is	be	AUX
fsr-3229	297	8	consistent	consistent	ADJ
fsr-3229	297	9	with	with	ADP
fsr-3229	297	10	the	the	DET
fsr-3229	297	11	historical	historical	ADJ
fsr-3229	297	12	growth	growth	NOUN
fsr-3229	297	13	in	in	ADP
fsr-3229	297	14	the	the	DET
fsr-3229	297	15	u.s	u.s	PROPN
fsr-3229	297	16	.	.	PROPN
fsr-3229	297	17	gdp	gdp	NOUN
fsr-3229	297	18	over	over	ADP
fsr-3229	297	19	the	the	DET
fsr-3229	297	20	past	past	ADJ
fsr-3229	297	21	35	35	NUM
fsr-3229	297	22	years	year	NOUN
fsr-3229	297	23	as	as	SCONJ
fsr-3229	297	24	given	give	VERB
fsr-3229	297	25	by	by	ADP
fsr-3229	297	26	the	the	DET
fsr-3229	297	27	world	world	PROPN
fsr-3229	297	28	bank	bank	PROPN
fsr-3229	297	29	.	.	PUNCT
fsr-3229	298	1	we	we	PRON
fsr-3229	298	2	expect	expect	VERB
fsr-3229	298	3	the	the	DET
fsr-3229	298	4	3	3	NUM
fsr-3229	298	5	%	%	NOUN
fsr-3229	298	6	growth	growth	NOUN
fsr-3229	298	7	rate	rate	NOUN
fsr-3229	298	8	for	for	ADP
fsr-3229	298	9	the	the	DET
fsr-3229	298	10	salary	salary	NOUN
fsr-3229	298	11	match	match	NOUN
fsr-3229	298	12	to	to	PART
fsr-3229	298	13	hold	hold	VERB
fsr-3229	298	14	for	for	ADP
fsr-3229	298	15	our	our	PRON
fsr-3229	298	16	couple	couple	NOUN
fsr-3229	298	17	as	as	SCONJ
fsr-3229	298	18	this	this	DET
fsr-3229	298	19	growth	growth	NOUN
fsr-3229	298	20	will	will	AUX
fsr-3229	298	21	prevent	prevent	VERB
fsr-3229	298	22	them	they	PRON
fsr-3229	298	23	from	from	ADP
fsr-3229	298	24	reaching	reach	VERB
fsr-3229	298	25	the	the	DET
fsr-3229	298	26	ira	ira	PROPN
fsr-3229	298	27	contribution	contribution	NOUN
fsr-3229	298	28	limits	limit	NOUN
fsr-3229	298	29	.	.	PUNCT
fsr-3229	299	1	this	this	PRON
fsr-3229	299	2	is	be	AUX
fsr-3229	299	3	because	because	SCONJ
fsr-3229	299	4	they	they	PRON
fsr-3229	299	5	are	be	AUX
fsr-3229	299	6	currently	currently	ADV
fsr-3229	299	7	well	well	ADV
fsr-3229	299	8	under	under	ADP
fsr-3229	299	9	the	the	DET
fsr-3229	299	10	current	current	ADJ
fsr-3229	299	11	limits	limit	NOUN
fsr-3229	299	12	of	of	ADP
fsr-3229	299	13	$	$	SYM
fsr-3229	299	14	47,000	47,000	NUM
fsr-3229	299	15	with	with	ADP
fsr-3229	299	16	these	these	DET
fsr-3229	299	17	limits	limit	NOUN
fsr-3229	299	18	increasing	increase	VERB
fsr-3229	299	19	at	at	ADP
fsr-3229	299	20	age	age	NOUN
fsr-3229	299	21	50	50	NUM
fsr-3229	299	22	to	to	PART
fsr-3229	299	23	$	$	SYM
fsr-3229	299	24	61,000	61,000	NUM
fsr-3229	299	25	.	.	PUNCT
fsr-3229	300	1	the	the	DET
fsr-3229	300	2	current	current	ADJ
fsr-3229	300	3	tax	tax	NOUN
fsr-3229	300	4	deduction	deduction	NOUN
fsr-3229	300	5	of	of	ADP
fsr-3229	300	6	$	$	SYM
fsr-3229	300	7	25,600	25,600	NUM
fsr-3229	300	8	includes	include	VERB
fsr-3229	300	9	personal	personal	ADJ
fsr-3229	300	10	exemptions	exemption	NOUN
fsr-3229	300	11	,	,	PUNCT
fsr-3229	300	12	standard	standard	ADJ
fsr-3229	300	13	deductions	deduction	NOUN
fsr-3229	300	14	and	and	CCONJ
fsr-3229	300	15	factors	factor	NOUN
fsr-3229	300	16	in	in	ADP
fsr-3229	300	17	itemized	itemize	VERB
fsr-3229	300	18	deductions	deduction	NOUN
fsr-3229	300	19	and	and	CCONJ
fsr-3229	300	20	tax	tax	NOUN
fsr-3229	300	21	credits	credit	NOUN
fsr-3229	300	22	.	.	PUNCT
fsr-3229	301	1	it	it	PRON
fsr-3229	301	2	does	do	AUX
fsr-3229	301	3	not	not	PART
fsr-3229	301	4	include	include	VERB
fsr-3229	301	5	tax	tax	NOUN
fsr-3229	301	6	deductions	deduction	NOUN
fsr-3229	301	7	from	from	ADP
fsr-3229	301	8	a	a	DET
fsr-3229	301	9	deductible	deductible	ADJ
fsr-3229	301	10	ira	ira	PROPN
fsr-3229	301	11	as	as	SCONJ
fsr-3229	301	12	that	that	PRON
fsr-3229	301	13	is	be	AUX
fsr-3229	301	14	determined	determine	VERB
fsr-3229	301	15	later	later	ADV
fsr-3229	301	16	once	once	SCONJ
fsr-3229	301	17	the	the	DET
fsr-3229	301	18	optimal	optimal	ADJ
fsr-3229	301	19	diw	diw	PROPN
fsr-3229	301	20	is	be	AUX
fsr-3229	301	21	known	know	VERB
fsr-3229	301	22	.	.	PUNCT
fsr-3229	302	1	the	the	DET
fsr-3229	302	2	two	two	NUM
fsr-3229	302	3	social	social	ADJ
fsr-3229	302	4	security	security	NOUN
fsr-3229	302	5	values	value	NOUN
fsr-3229	302	6	of	of	ADP
fsr-3229	302	7	$	$	SYM
fsr-3229	302	8	32,000	32,000	NUM
fsr-3229	302	9	and	and	CCONJ
fsr-3229	302	10	$	$	SYM
fsr-3229	302	11	12,000	12,000	NUM
fsr-3229	302	12	are	be	AUX
fsr-3229	302	13	current	current	ADJ
fsr-3229	302	14	dollars	dollar	NOUN
fsr-3229	302	15	that	that	PRON
fsr-3229	302	16	grow	grow	VERB
fsr-3229	302	17	over	over	ADP
fsr-3229	302	18	time	time	NOUN
fsr-3229	302	19	at	at	ADP
fsr-3229	302	20	our	our	PRON
fsr-3229	302	21	annual	annual	ADJ
fsr-3229	302	22	inflation	inflation	NOUN
fsr-3229	302	23	rate	rate	NOUN
fsr-3229	302	24	of	of	ADP
fsr-3229	302	25	1.5	1.5	NUM
fsr-3229	302	26	%	%	NOUN
fsr-3229	302	27	.	.	PUNCT
fsr-3229	303	1	panel	panel	NOUN
fsr-3229	303	2	c	c	PROPN
fsr-3229	303	3	computes	compute	VERB
fsr-3229	303	4	the	the	DET
fsr-3229	303	5	nominal	nominal	ADJ
fsr-3229	303	6	annual	annual	ADJ
fsr-3229	303	7	rates	rate	NOUN
fsr-3229	303	8	of	of	ADP
fsr-3229	303	9	return	return	NOUN
fsr-3229	303	10	during	during	ADP
fsr-3229	303	11	contribution	contribution	NOUN
fsr-3229	303	12	and	and	CCONJ
fsr-3229	303	13	withdrawal	withdrawal	NOUN
fsr-3229	303	14	years	year	NOUN
fsr-3229	303	15	as	as	ADP
fsr-3229	303	16	8.1993	8.1993	NUM
fsr-3229	303	17	%	%	NOUN
fsr-3229	303	18	and	and	CCONJ
fsr-3229	303	19	6.9743	6.9743	NUM
fsr-3229	303	20	%	%	NOUN
fsr-3229	303	21	,	,	PUNCT
fsr-3229	303	22	respectively	respectively	ADV
fsr-3229	303	23	.	.	PUNCT
fsr-3229	304	1	as	as	SCONJ
fsr-3229	304	2	can	can	AUX
fsr-3229	304	3	be	be	AUX
fsr-3229	304	4	seen	see	VERB
fsr-3229	304	5	from	from	ADP
fsr-3229	304	6	their	their	PRON
fsr-3229	304	7	calculations	calculation	NOUN
fsr-3229	304	8	,	,	PUNCT
fsr-3229	304	9	these	these	DET
fsr-3229	304	10	returns	return	NOUN
fsr-3229	304	11	are	be	AUX
fsr-3229	304	12	determined	determine	VERB
fsr-3229	304	13	by	by	ADP
fsr-3229	304	14	their	their	PRON
fsr-3229	304	15	portfolio	portfolio	NOUN
fsr-3229	304	16	mixes	mix	NOUN
fsr-3229	304	17	.	.	PUNCT
fsr-3229	305	1	panel	panel	NOUN
fsr-3229	305	2	d	d	PROPN
fsr-3229	305	3	gives	give	VERB
fsr-3229	305	4	four	four	NUM
fsr-3229	305	5	factors	factor	NOUN
fsr-3229	305	6	used	use	VERB
fsr-3229	305	7	to	to	PART
fsr-3229	305	8	create	create	VERB
fsr-3229	305	9	mean	mean	ADJ
fsr-3229	305	10	values	value	NOUN
fsr-3229	305	11	for	for	ADP
fsr-3229	305	12	use	use	NOUN
fsr-3229	305	13	in	in	ADP
fsr-3229	305	14	our	our	PRON
fsr-3229	305	15	rvd	rvd	ADJ
fsr-3229	305	16	procedure	procedure	NOUN
fsr-3229	305	17	that	that	PRON
fsr-3229	305	18	uses	use	VERB
fsr-3229	305	19	our	our	PRON
fsr-3229	305	20	mean	mean	ADJ
fsr-3229	305	21	approach	approach	NOUN
fsr-3229	305	22	.	.	PUNCT
fsr-3229	306	1	the	the	DET
fsr-3229	306	2	use	use	NOUN
fsr-3229	306	3	of	of	ADP
fsr-3229	306	4	these	these	DET
fsr-3229	306	5	factors	factor	NOUN
fsr-3229	306	6	enable	enable	VERB
fsr-3229	306	7	us	we	PRON
fsr-3229	306	8	to	to	PART
fsr-3229	306	9	avoid	avoid	VERB
fsr-3229	306	10	computing	compute	VERB
fsr-3229	306	11	35	35	NUM
fsr-3229	306	12	values	value	NOUN
fsr-3229	306	13	for	for	ADP
fsr-3229	306	14	variables	variable	NOUN
fsr-3229	306	15	used	use	VERB
fsr-3229	306	16	during	during	ADP
fsr-3229	306	17	our	our	PRON
fsr-3229	306	18	contribution	contribution	NOUN
fsr-3229	306	19	period	period	NOUN
fsr-3229	306	20	and	and	CCONJ
fsr-3229	306	21	20	20	NUM
fsr-3229	306	22	values	value	NOUN
fsr-3229	306	23	for	for	ADP
fsr-3229	306	24	variables	variable	NOUN
fsr-3229	306	25	used	use	VERB
fsr-3229	306	26	during	during	ADP
fsr-3229	306	27	our	our	PRON
fsr-3229	306	28	withdrawal	withdrawal	NOUN
fsr-3229	306	29	period	period	NOUN
fsr-3229	306	30	.	.	PUNCT
fsr-3229	307	1	below	below	ADP
fsr-3229	307	2	we	we	PRON
fsr-3229	307	3	explain	explain	VERB
fsr-3229	307	4	these	these	DET
fsr-3229	307	5	factors	factor	NOUN
fsr-3229	307	6	.	.	PUNCT
fsr-3229	308	1	the	the	DET
fsr-3229	308	2	general	general	ADJ
fsr-3229	308	3	formula	formula	NOUN
fsr-3229	308	4	used	use	VERB
fsr-3229	308	5	to	to	PART
fsr-3229	308	6	compute	compute	VERB
fsr-3229	308	7	our	our	PRON
fsr-3229	308	8	first	first	ADJ
fsr-3229	308	9	three	three	NUM
fsr-3229	308	10	factors	factor	NOUN
fsr-3229	308	11	is	be	AUX
fsr-3229	308	12	:	:	PUNCT
fsr-3229	308	13	factor	factor	NOUN
fsr-3229	308	14	�	�	PROPN
fsr-3229	308	15	(	(	PUNCT
fsr-3229	308	16	1	1	NUM
fsr-3229	308	17	�	�	PROPN
fsr-3229	308	18	x)t	x)t	SYM
fsr-3229	308	19	�	�	PROPN
fsr-3229	308	20	1	1	NUM
fsr-3229	308	21	(	(	PUNCT
fsr-3229	308	22	1	1	NUM
fsr-3229	308	23	�	�	PROPN
fsr-3229	308	24	x)0	x)0	X
fsr-3229	308	25	�	�	PROPN
fsr-3229	308	26	(	(	PUNCT
fsr-3229	308	27	1	1	NUM
fsr-3229	308	28	�	�	PROPN
fsr-3229	308	29	x)1	x)1	PROPN
fsr-3229	308	30	�	�	PROPN
fsr-3229	308	31	.	.	PUNCT
fsr-3229	308	32	.	.	PUNCT
fsr-3229	308	33	.	.	PUNCT
fsr-3229	309	1	�	�	PROPN
fsr-3229	309	2	(	(	PUNCT
fsr-3229	309	3	1	1	NUM
fsr-3229	309	4	�	�	PROPN
fsr-3229	309	5	x)n	x)n	SYM
fsr-3229	309	6	�	�	PROPN
fsr-3229	309	7	2	2	NUM
fsr-3229	309	8	�	�	PROPN
fsr-3229	309	9	(	(	PUNCT
fsr-3229	309	10	1	1	NUM
fsr-3229	309	11	�	�	PROPN
fsr-3229	309	12	x)n	x)n	SYM
fsr-3229	309	13	�	�	PROPN
fsr-3229	309	14	1	1	NUM
fsr-3229	309	15	)	)	PUNCT
fsr-3229	309	16	n	n	CCONJ
fsr-3229	309	17	(	(	PUNCT
fsr-3229	309	18	13	13	NUM
fsr-3229	309	19	)	)	PUNCT
fsr-3229	309	20	where	where	SCONJ
fsr-3229	309	21	x	x	PRON
fsr-3229	309	22	is	be	AUX
fsr-3229	309	23	the	the	DET
fsr-3229	309	24	assumed	assume	VERB
fsr-3229	309	25	rate	rate	NOUN
fsr-3229	309	26	of	of	ADP
fsr-3229	309	27	increase	increase	NOUN
fsr-3229	309	28	or	or	CCONJ
fsr-3229	309	29	growth	growth	NOUN
fsr-3229	309	30	per	per	ADP
fsr-3229	309	31	year	year	NOUN
fsr-3229	309	32	;	;	PUNCT
fsr-3229	309	33	t	t	PROPN
fsr-3229	309	34	is	be	AUX
fsr-3229	309	35	the	the	DET
fsr-3229	309	36	year	year	NOUN
fsr-3229	309	37	the	the	DET
fsr-3229	309	38	first	first	ADJ
fsr-3229	309	39	cash	cash	NOUN
fsr-3229	309	40	flow	flow	NOUN
fsr-3229	309	41	begins	begin	VERB
fsr-3229	309	42	;	;	PUNCT
fsr-3229	309	43	and	and	CCONJ
fsr-3229	309	44	,	,	PUNCT
fsr-3229	309	45	n	n	PRON
fsr-3229	309	46	is	be	AUX
fsr-3229	309	47	the	the	DET
fsr-3229	309	48	number	number	NOUN
fsr-3229	309	49	of	of	ADP
fsr-3229	309	50	years	year	NOUN
fsr-3229	309	51	in	in	ADP
fsr-3229	309	52	the	the	DET
fsr-3229	309	53	period	period	NOUN
fsr-3229	309	54	being	be	AUX
fsr-3229	309	55	considered	consider	VERB
fsr-3229	309	56	.	.	PUNCT
fsr-3229	310	1	using	use	VERB
fsr-3229	310	2	(	(	PUNCT
fsr-3229	310	3	13	13	NUM
fsr-3229	310	4	)	)	PUNCT
fsr-3229	310	5	with	with	ADP
fsr-3229	310	6	x	x	PART
fsr-3229	310	7	�	�	PROPN
fsr-3229	310	8	1.5	1.5	NUM
fsr-3229	310	9	%	%	NOUN
fsr-3229	310	10	,	,	PUNCT
fsr-3229	310	11	t	t	PROPN
fsr-3229	310	12	�	�	PROPN
fsr-3229	310	13	1	1	NUM
fsr-3229	310	14	and	and	CCONJ
fsr-3229	310	15	n	n	PRON
fsr-3229	310	16	�	�	PROPN
fsr-3229	310	17	35	35	NUM
fsr-3229	310	18	,	,	PUNCT
fsr-3229	310	19	we	we	PRON
fsr-3229	310	20	get	get	VERB
fsr-3229	310	21	our	our	PRON
fsr-3229	310	22	contribution	contribution	NOUN
fsr-3229	310	23	factor	factor	NOUN
fsr-3229	310	24	.	.	PUNCT
fsr-3229	311	1	we	we	PRON
fsr-3229	311	2	have	have	VERB
fsr-3229	311	3	:	:	PUNCT
fsr-3229	311	4	387r.m	387r.m	NOUN
fsr-3229	311	5	.	.	PUNCT
fsr-3229	312	1	hull	hull	NOUN
fsr-3229	312	2	,	,	PUNCT
fsr-3229	312	3	j.b	j.b	PROPN
fsr-3229	312	4	.	.	PROPN
fsr-3229	312	5	hull	hull	NOUN
fsr-3229	312	6	/	/	SYM
fsr-3229	312	7	financial	financial	ADJ
fsr-3229	312	8	services	service	NOUN
fsr-3229	312	9	review	review	VERB
fsr-3229	312	10	25	25	NUM
fsr-3229	312	11	(	(	PUNCT
fsr-3229	312	12	2016	2016	NUM
fsr-3229	312	13	)	)	PUNCT
fsr-3229	312	14	373–414	373–414	NUM
fsr-3229	312	15	contribution	contribution	NOUN
fsr-3229	312	16	factor	factor	NOUN
fsr-3229	312	17	�	�	PROPN
fsr-3229	312	18	(	(	PUNCT
fsr-3229	312	19	1.0151	1.0151	NUM
fsr-3229	312	20	�	�	NOUN
fsr-3229	312	21	1	1	NUM
fsr-3229	312	22	)	)	PUNCT
fsr-3229	312	23	(	(	PUNCT
fsr-3229	312	24	1.0150	1.0150	NUM
fsr-3229	312	25	�	�	PROPN
fsr-3229	312	26	1.0151	1.0151	NUM
fsr-3229	312	27	�	�	PROPN
fsr-3229	312	28	.	.	PUNCT
fsr-3229	312	29	.	.	PUNCT
fsr-3229	312	30	.	.	PUNCT
fsr-3229	313	1	�	�	PROPN
fsr-3229	313	2	1.01533	1.01533	NUM
fsr-3229	313	3	�	�	PROPN
fsr-3229	313	4	1.01534	1.01534	NUM
fsr-3229	313	5	)	)	PUNCT
fsr-3229	313	6	35	35	NUM
fsr-3229	313	7	�	�	PROPN
fsr-3229	313	8	(	(	PUNCT
fsr-3229	313	9	1.0150	1.0150	NUM
fsr-3229	313	10	)	)	PUNCT
fsr-3229	313	11	45.59208789	45.59208789	NUM
fsr-3229	313	12	35	35	NUM
fsr-3229	313	13	�	�	PROPN
fsr-3229	313	14	(	(	PUNCT
fsr-3229	313	15	1)1.302631083	1)1.302631083	PROPN
fsr-3229	313	16	�	�	PROPN
fsr-3229	313	17	1.302631083	1.302631083	NUM
fsr-3229	313	18	.	.	PUNCT
fsr-3229	314	1	a	a	DET
fsr-3229	314	2	current	current	ADJ
fsr-3229	314	3	value	value	NOUN
fsr-3229	314	4	is	be	AUX
fsr-3229	314	5	multiplied	multiply	VERB
fsr-3229	314	6	by	by	ADP
fsr-3229	314	7	this	this	DET
fsr-3229	314	8	factor	factor	NOUN
fsr-3229	314	9	to	to	PART
fsr-3229	314	10	get	get	VERB
fsr-3229	314	11	the	the	DET
fsr-3229	314	12	mean	mean	ADJ
fsr-3229	314	13	value	value	NOUN
fsr-3229	314	14	for	for	ADP
fsr-3229	314	15	the	the	DET
fsr-3229	314	16	35	35	NUM
fsr-3229	314	17	-	-	PUNCT
fsr-3229	314	18	year	year	NOUN
fsr-3229	314	19	contribution	contribution	NOUN
fsr-3229	314	20	period	period	NOUN
fsr-3229	314	21	.	.	PUNCT
fsr-3229	315	1	our	our	PRON
fsr-3229	315	2	35	35	NUM
fsr-3229	315	3	-	-	PUNCT
fsr-3229	315	4	year	year	NOUN
fsr-3229	315	5	agi	agi	NOUN
fsr-3229	315	6	/	/	SYM
fsr-3229	315	7	salary	salary	NOUN
fsr-3229	315	8	/	/	SYM
fsr-3229	315	9	match	match	NOUN
fsr-3229	315	10	/	/	SYM
fsr-3229	315	11	oi	oi	NOUN
fsr-3229	315	12	factor	factor	NOUN
fsr-3229	315	13	of	of	ADP
fsr-3229	315	14	1.727488052	1.727488052	NUM
fsr-3229	315	15	is	be	AUX
fsr-3229	315	16	computed	compute	VERB
fsr-3229	315	17	in	in	ADP
fsr-3229	315	18	the	the	DET
fsr-3229	315	19	same	same	ADJ
fsr-3229	315	20	manner	manner	NOUN
fsr-3229	315	21	,	,	PUNCT
fsr-3229	315	22	except	except	SCONJ
fsr-3229	315	23	we	we	PRON
fsr-3229	315	24	use	use	VERB
fsr-3229	315	25	3	3	NUM
fsr-3229	315	26	%	%	NOUN
fsr-3229	315	27	in	in	ADP
fsr-3229	315	28	(	(	PUNCT
fsr-3229	315	29	13	13	NUM
fsr-3229	315	30	)	)	PUNCT
fsr-3229	315	31	instead	instead	ADV
fsr-3229	315	32	of	of	ADP
fsr-3229	315	33	1.5	1.5	NUM
fsr-3229	315	34	%	%	NOUN
fsr-3229	315	35	.	.	PUNCT
fsr-3229	316	1	for	for	ADP
fsr-3229	316	2	our	our	PRON
fsr-3229	316	3	withdrawal	withdrawal	NOUN
fsr-3229	316	4	factor	factor	NOUN
fsr-3229	316	5	where	where	SCONJ
fsr-3229	316	6	t	t	PROPN
fsr-3229	316	7	�	�	PROPN
fsr-3229	316	8	35	35	NUM
fsr-3229	316	9	and	and	CCONJ
fsr-3229	316	10	n	n	PRON
fsr-3229	316	11	�	�	PROPN
fsr-3229	316	12	20	20	NUM
fsr-3229	316	13	,	,	PUNCT
fsr-3229	316	14	we	we	PRON
fsr-3229	316	15	have	have	VERB
fsr-3229	316	16	to	to	PART
fsr-3229	316	17	modify	modify	VERB
fsr-3229	316	18	(	(	PUNCT
fsr-3229	316	19	13	13	NUM
fsr-3229	316	20	)	)	PUNCT
fsr-3229	316	21	by	by	ADP
fsr-3229	316	22	increasing	increase	VERB
fsr-3229	316	23	all	all	DET
fsr-3229	316	24	exponents	exponent	NOUN
fsr-3229	316	25	by	by	ADP
fsr-3229	316	26	plus	plus	CCONJ
fsr-3229	316	27	one	one	NUM
fsr-3229	316	28	.	.	PUNCT
fsr-3229	317	1	after	after	ADP
fsr-3229	317	2	doing	do	VERB
fsr-3229	317	3	this	this	PRON
fsr-3229	317	4	,	,	PUNCT
fsr-3229	317	5	we	we	PRON
fsr-3229	317	6	have	have	VERB
fsr-3229	317	7	:	:	PUNCT
fsr-3229	317	8	withdrawal	withdrawal	NOUN
fsr-3229	317	9	factor	factor	NOUN
fsr-3229	317	10	�	�	PROPN
fsr-3229	317	11	(	(	PUNCT
fsr-3229	317	12	1.015)35	1.015)35	PROPN
fsr-3229	317	13	(	(	PUNCT
fsr-3229	317	14	1.0151	1.0151	NUM
fsr-3229	317	15	�	�	PROPN
fsr-3229	317	16	1.0152	1.0152	NUM
fsr-3229	317	17	�	�	NOUN
fsr-3229	317	18	.	.	PUNCT
fsr-3229	317	19	.	.	PUNCT
fsr-3229	317	20	.	.	PUNCT
fsr-3229	318	1	�	�	PROPN
fsr-3229	318	2	1.01518	1.01518	NUM
fsr-3229	318	3	�	�	PROPN
fsr-3229	318	4	1.01520	1.01520	NUM
fsr-3229	318	5	)	)	PUNCT
fsr-3229	318	6	20	20	NUM
fsr-3229	318	7	�	�	PROPN
fsr-3229	318	8	(	(	PUNCT
fsr-3229	318	9	1.01535	1.01535	NUM
fsr-3229	318	10	)	)	PUNCT
fsr-3229	318	11	23.47052211	23.47052211	NUM
fsr-3229	318	12	20	20	NUM
fsr-3229	318	13	�	�	PROPN
fsr-3229	318	14	(	(	PUNCT
fsr-3229	318	15	1.68388132)1.17352611	1.68388132)1.17352611	NUM
fsr-3229	318	16	�	�	PROPN
fsr-3229	318	17	1.976078686	1.976078686	NUM
fsr-3229	318	18	.	.	PUNCT
fsr-3229	319	1	to	to	PART
fsr-3229	319	2	illustrate	illustrate	VERB
fsr-3229	319	3	,	,	PUNCT
fsr-3229	319	4	a	a	DET
fsr-3229	319	5	value	value	NOUN
fsr-3229	319	6	of	of	ADP
fsr-3229	319	7	$	$	SYM
fsr-3229	319	8	18,550	18,550	NUM
fsr-3229	319	9	in	in	ADP
fsr-3229	319	10	the	the	DET
fsr-3229	319	11	current	current	ADJ
fsr-3229	319	12	tax	tax	NOUN
fsr-3229	319	13	bracket	bracket	NOUN
fsr-3229	319	14	for	for	ADP
fsr-3229	319	15	a	a	DET
fsr-3229	319	16	married	marry	VERB
fsr-3229	319	17	jointly	jointly	ADV
fsr-3229	319	18	filer	filer	NOUN
fsr-3229	319	19	becomes	become	VERB
fsr-3229	319	20	1.976078686($18,550	1.976078686($18,550	NUM
fsr-3229	319	21	)	)	PUNCT
fsr-3229	319	22	�	�	PROPN
fsr-3229	320	1	$	$	SYM
fsr-3229	320	2	36,656	36,656	NUM
fsr-3229	320	3	for	for	ADP
fsr-3229	320	4	the	the	DET
fsr-3229	320	5	20	20	NUM
fsr-3229	320	6	-	-	PUNCT
fsr-3229	320	7	year	year	NOUN
fsr-3229	320	8	withdrawal	withdrawal	NOUN
fsr-3229	320	9	period	period	NOUN
fsr-3229	320	10	of	of	ADP
fsr-3229	320	11	2051–2070	2051–2070	NUM
fsr-3229	320	12	.	.	PUNCT
fsr-3229	321	1	the	the	DET
fsr-3229	321	2	value	value	NOUN
fsr-3229	321	3	of	of	ADP
fsr-3229	321	4	$	$	SYM
fsr-3229	321	5	36,656	36,656	NUM
fsr-3229	321	6	is	be	AUX
fsr-3229	321	7	the	the	DET
fsr-3229	321	8	same	same	ADJ
fsr-3229	321	9	value	value	NOUN
fsr-3229	321	10	wrought	work	VERB
fsr-3229	321	11	from	from	ADP
fsr-3229	321	12	computing	compute	VERB
fsr-3229	321	13	the	the	DET
fsr-3229	321	14	20	20	NUM
fsr-3229	321	15	future	future	ADJ
fsr-3229	321	16	values	value	NOUN
fsr-3229	321	17	for	for	ADP
fsr-3229	321	18	$	$	SYM
fsr-3229	321	19	18,550	18,550	NUM
fsr-3229	321	20	from	from	ADP
fsr-3229	321	21	2051	2051	NUM
fsr-3229	321	22	through	through	ADP
fsr-3229	321	23	2070	2070	NUM
fsr-3229	321	24	and	and	CCONJ
fsr-3229	321	25	then	then	ADV
fsr-3229	321	26	averaging	average	VERB
fsr-3229	321	27	them.6	them.6	NOUN
fsr-3229	321	28	the	the	DET
fsr-3229	321	29	process	process	NOUN
fsr-3229	321	30	to	to	PART
fsr-3229	321	31	compute	compute	VERB
fsr-3229	321	32	our	our	PRON
fsr-3229	321	33	ira	ira	PROPN
fsr-3229	321	34	factor	factor	NOUN
fsr-3229	321	35	in	in	ADP
fsr-3229	321	36	panel	panel	NOUN
fsr-3229	321	37	d	d	NOUN
fsr-3229	321	38	is	be	AUX
fsr-3229	321	39	as	as	SCONJ
fsr-3229	321	40	follows	follow	VERB
fsr-3229	321	41	.	.	PUNCT
fsr-3229	322	1	first	first	ADV
fsr-3229	322	2	,	,	PUNCT
fsr-3229	322	3	we	we	PRON
fsr-3229	322	4	calculate	calculate	VERB
fsr-3229	322	5	the	the	DET
fsr-3229	322	6	future	future	ADJ
fsr-3229	322	7	value	value	NOUN
fsr-3229	322	8	of	of	ADP
fsr-3229	322	9	the	the	DET
fsr-3229	322	10	initial	initial	ADJ
fsr-3229	322	11	investment	investment	NOUN
fsr-3229	322	12	of	of	ADP
fsr-3229	322	13	$	$	SYM
fsr-3229	322	14	14,661.61	14,661.61	NUM
fsr-3229	322	15	if	if	SCONJ
fsr-3229	322	16	it	it	PRON
fsr-3229	322	17	is	be	AUX
fsr-3229	322	18	growing	grow	VERB
fsr-3229	322	19	annually	annually	ADV
fsr-3229	322	20	at	at	ADP
fsr-3229	322	21	3	3	NUM
fsr-3229	322	22	%	%	NOUN
fsr-3229	322	23	and	and	CCONJ
fsr-3229	322	24	achieves	achieve	VERB
fsr-3229	322	25	an	an	DET
fsr-3229	322	26	annual	annual	ADJ
fsr-3229	322	27	nominal	nominal	ADJ
fsr-3229	322	28	rate	rate	NOUN
fsr-3229	322	29	of	of	ADP
fsr-3229	322	30	8.1993	8.1993	NUM
fsr-3229	322	31	%	%	NOUN
fsr-3229	322	32	.	.	PUNCT
fsr-3229	323	1	we	we	PRON
fsr-3229	323	2	have	have	VERB
fsr-3229	323	3	:	:	PUNCT
fsr-3229	323	4	$	$	SYM
fsr-3229	323	5	14,661.61	14,661.61	NUM
fsr-3229	323	6	�	�	NOUN
fsr-3229	323	7	1.03	1.03	NUM
fsr-3229	323	8	�	�	PROPN
fsr-3229	323	9	0	0	NUM
fsr-3229	323	10	�	�	PROPN
fsr-3229	323	11	1.081993	1.081993	NUM
fsr-3229	323	12	�	�	SYM
fsr-3229	323	13	34	34	NUM
fsr-3229	323	14	�	�	PROPN
fsr-3229	323	15	.	.	PUNCT
fsr-3229	323	16	.	.	PUNCT
fsr-3229	323	17	.	.	PUNCT
fsr-3229	324	1	�	�	PROPN
fsr-3229	324	2	$	$	SYM
fsr-3229	324	3	14,661.61	14,661.61	NUM
fsr-3229	324	4	�	�	NOUN
fsr-3229	324	5	1.03	1.03	NUM
fsr-3229	324	6	�	�	PROPN
fsr-3229	324	7	34	34	NUM
fsr-3229	324	8	�	�	PROPN
fsr-3229	324	9	1.081993	1.081993	NUM
fsr-3229	324	10	�	�	SYM
fsr-3229	324	11	0	0	NUM
fsr-3229	324	12	�	�	PROPN
fsr-3229	324	13	$	$	SYM
fsr-3229	324	14	3,653,762	3,653,762	NUM
fsr-3229	324	15	.	.	PUNCT
fsr-3229	325	1	second	second	ADJ
fsr-3229	325	2	,	,	PUNCT
fsr-3229	325	3	we	we	PRON
fsr-3229	325	4	divide	divide	VERB
fsr-3229	325	5	$	$	SYM
fsr-3229	325	6	3,653,762	3,653,762	NUM
fsr-3229	325	7	by	by	ADP
fsr-3229	325	8	the	the	DET
fsr-3229	325	9	future	future	ADJ
fsr-3229	325	10	value	value	NOUN
fsr-3229	325	11	annuity	annuity	NOUN
fsr-3229	325	12	factor	factor	NOUN
fsr-3229	325	13	of	of	ADP
fsr-3229	325	14	(	(	PUNCT
fsr-3229	325	15	1	1	NUM
fsr-3229	325	16	�	�	PROPN
fsr-3229	325	17	0.081993)35	0.081993)35	SYM
fsr-3229	325	18	�	�	PROPN
fsr-3229	325	19	1	1	NUM
fsr-3229	325	20	0.081993	0.081993	NUM
fsr-3229	325	21	�	�	PROPN
fsr-3229	325	22	180.14799987	180.14799987	NUM
fsr-3229	325	23	to	to	PART
fsr-3229	325	24	generate	generate	VERB
fsr-3229	325	25	the	the	DET
fsr-3229	325	26	equivalent	equivalent	ADJ
fsr-3229	325	27	annual	annual	ADJ
fsr-3229	325	28	annuity	annuity	NOUN
fsr-3229	325	29	cash	cash	NOUN
fsr-3229	325	30	flow	flow	NOUN
fsr-3229	325	31	of	of	ADP
fsr-3229	325	32	$	$	SYM
fsr-3229	325	33	20,282	20,282	NUM
fsr-3229	325	34	.	.	PUNCT
fsr-3229	326	1	dividing	divide	VERB
fsr-3229	326	2	this	this	DET
fsr-3229	326	3	cash	cash	NOUN
fsr-3229	326	4	flow	flow	NOUN
fsr-3229	326	5	by	by	ADP
fsr-3229	326	6	$	$	SYM
fsr-3229	326	7	14,661.61	14,661.61	NUM
fsr-3229	326	8	gives	give	VERB
fsr-3229	326	9	our	our	PRON
fsr-3229	326	10	ira	ira	PROPN
fsr-3229	326	11	factor	factor	NOUN
fsr-3229	326	12	of	of	ADP
fsr-3229	326	13	1.383340574	1.383340574	NUM
fsr-3229	326	14	.	.	PUNCT
fsr-3229	327	1	creating	create	VERB
fsr-3229	327	2	this	this	DET
fsr-3229	327	3	factor	factor	NOUN
fsr-3229	327	4	has	have	VERB
fsr-3229	327	5	the	the	DET
fsr-3229	327	6	advantage	advantage	NOUN
fsr-3229	327	7	of	of	ADP
fsr-3229	327	8	only	only	ADV
fsr-3229	327	9	requiring	require	VERB
fsr-3229	327	10	the	the	DET
fsr-3229	327	11	advisee	advisee	NOUN
fsr-3229	327	12	to	to	PART
fsr-3229	327	13	identify	identify	VERB
fsr-3229	327	14	their	their	PRON
fsr-3229	327	15	current	current	ADJ
fsr-3229	327	16	ira	ira	PROPN
fsr-3229	327	17	contribution	contribution	NOUN
fsr-3229	327	18	of	of	ADP
fsr-3229	327	19	$	$	SYM
fsr-3229	327	20	14,661.61	14,661.61	NUM
fsr-3229	327	21	.	.	PUNCT
fsr-3229	328	1	because	because	SCONJ
fsr-3229	328	2	this	this	DET
fsr-3229	328	3	factor	factor	NOUN
fsr-3229	328	4	is	be	AUX
fsr-3229	328	5	dependent	dependent	ADJ
fsr-3229	328	6	on	on	ADP
fsr-3229	328	7	the	the	DET
fsr-3229	328	8	number	number	NOUN
fsr-3229	328	9	of	of	ADP
fsr-3229	328	10	contribution	contribution	NOUN
fsr-3229	328	11	years	year	NOUN
fsr-3229	328	12	,	,	PUNCT
fsr-3229	328	13	growth	growth	NOUN
fsr-3229	328	14	in	in	ADP
fsr-3229	328	15	agi	agi	NOUN
fsr-3229	328	16	and	and	CCONJ
fsr-3229	328	17	nominal	nominal	ADJ
fsr-3229	328	18	annual	annual	ADJ
fsr-3229	328	19	contribution	contribution	NOUN
fsr-3229	328	20	rate	rate	NOUN
fsr-3229	328	21	,	,	PUNCT
fsr-3229	328	22	it	it	PRON
fsr-3229	328	23	has	have	VERB
fsr-3229	328	24	to	to	PART
fsr-3229	328	25	be	be	AUX
fsr-3229	328	26	generated	generate	VERB
fsr-3229	328	27	separately	separately	ADV
fsr-3229	328	28	when	when	SCONJ
fsr-3229	328	29	any	any	PRON
fsr-3229	328	30	of	of	ADP
fsr-3229	328	31	these	these	DET
fsr-3229	328	32	values	value	NOUN
fsr-3229	328	33	change	change	VERB
fsr-3229	328	34	.	.	PUNCT
fsr-3229	329	1	in	in	ADP
fsr-3229	329	2	a	a	DET
fsr-3229	329	3	spreadsheet	spreadsheet	NOUN
fsr-3229	329	4	format	format	NOUN
fsr-3229	329	5	,	,	PUNCT
fsr-3229	329	6	our	our	PRON
fsr-3229	329	7	factors	factor	NOUN
fsr-3229	329	8	are	be	AUX
fsr-3229	329	9	recomputed	recompute	VERB
fsr-3229	329	10	automatically	automatically	ADV
fsr-3229	329	11	when	when	SCONJ
fsr-3229	329	12	the	the	DET
fsr-3229	329	13	values	value	NOUN
fsr-3229	329	14	changed	change	VERB
fsr-3229	329	15	.	.	PUNCT
fsr-3229	330	1	panel	panel	NOUN
fsr-3229	330	2	e	e	PROPN
fsr-3229	330	3	gives	give	VERB
fsr-3229	330	4	mean	mean	VERB
fsr-3229	330	5	values	value	NOUN
fsr-3229	330	6	for	for	ADP
fsr-3229	330	7	contribution	contribution	NOUN
fsr-3229	330	8	and	and	CCONJ
fsr-3229	330	9	withdrawal	withdrawal	NOUN
fsr-3229	330	10	periods	period	NOUN
fsr-3229	330	11	by	by	ADP
fsr-3229	330	12	multiplying	multiply	VERB
fsr-3229	330	13	a	a	DET
fsr-3229	330	14	current	current	ADJ
fsr-3229	330	15	value	value	NOUN
fsr-3229	330	16	by	by	ADP
fsr-3229	330	17	its	its	PRON
fsr-3229	330	18	applicable	applicable	ADJ
fsr-3229	330	19	factor	factor	NOUN
fsr-3229	330	20	.	.	PUNCT
fsr-3229	331	1	to	to	PART
fsr-3229	331	2	illustrate	illustrate	VERB
fsr-3229	331	3	,	,	PUNCT
fsr-3229	331	4	we	we	PRON
fsr-3229	331	5	use	use	VERB
fsr-3229	331	6	the	the	DET
fsr-3229	331	7	agi	agi	NOUN
fsr-3229	331	8	/	/	SYM
fsr-3229	331	9	salary	salary	NOUN
fsr-3229	331	10	/	/	SYM
fsr-3229	331	11	match	match	NOUN
fsr-3229	331	12	/	/	SYM
fsr-3229	331	13	oi	oi	NOUN
fsr-3229	331	14	factor	factor	NOUN
fsr-3229	331	15	to	to	PART
fsr-3229	331	16	calculate	calculate	VERB
fsr-3229	331	17	a	a	DET
fsr-3229	331	18	mean	mean	ADJ
fsr-3229	331	19	agi	agi	NOUN
fsr-3229	331	20	of	of	ADP
fsr-3229	331	21	1.727488052($110,000	1.727488052($110,000	NUM
fsr-3229	331	22	)	)	PUNCT
fsr-3229	331	23	�	�	PROPN
fsr-3229	331	24	$	$	SYM
fsr-3229	331	25	190,024	190,024	NUM
fsr-3229	331	26	for	for	ADP
fsr-3229	331	27	the	the	DET
fsr-3229	331	28	contribution	contribution	NOUN
fsr-3229	331	29	years	year	NOUN
fsr-3229	331	30	1–35	1–35	PROPN
fsr-3229	331	31	(	(	PUNCT
fsr-3229	331	32	that	that	PRON
fsr-3229	331	33	for	for	ADP
fsr-3229	331	34	our	our	PRON
fsr-3229	331	35	illustration	illustration	NOUN
fsr-3229	331	36	are	be	AUX
fsr-3229	331	37	years	year	NOUN
fsr-3229	331	38	2016–2050	2016–2050	NUM
fsr-3229	331	39	)	)	PUNCT
fsr-3229	331	40	.	.	PUNCT
fsr-3229	332	1	in	in	ADP
fsr-3229	332	2	regards	regard	NOUN
fsr-3229	332	3	to	to	ADP
fsr-3229	332	4	the	the	DET
fsr-3229	332	5	$	$	SYM
fsr-3229	332	6	20,282	20,282	NUM
fsr-3229	332	7	discussed	discuss	VERB
fsr-3229	332	8	previously	previously	ADV
fsr-3229	332	9	,	,	PUNCT
fsr-3229	332	10	we	we	PRON
fsr-3229	332	11	can	can	AUX
fsr-3229	332	12	show	show	VERB
fsr-3229	332	13	that	that	SCONJ
fsr-3229	332	14	this	this	DET
fsr-3229	332	15	ira	ira	PROPN
fsr-3229	332	16	contribution	contribution	NOUN
fsr-3229	332	17	is	be	AUX
fsr-3229	332	18	achievable	achievable	ADJ
fsr-3229	332	19	for	for	ADP
fsr-3229	332	20	our	our	PRON
fsr-3229	332	21	couple	couple	NOUN
fsr-3229	332	22	.	.	PUNCT
fsr-3229	333	1	first	first	ADV
fsr-3229	333	2	,	,	PUNCT
fsr-3229	333	3	for	for	ADP
fsr-3229	333	4	investors	investor	NOUN
fsr-3229	333	5	working	work	VERB
fsr-3229	333	6	for	for	ADP
fsr-3229	333	7	companies	company	NOUN
fsr-3229	333	8	with	with	ADP
fsr-3229	333	9	a	a	DET
fsr-3229	333	10	401(k	401(k	PROPN
fsr-3229	333	11	)	)	PUNCT
fsr-3229	333	12	plan	plan	NOUN
fsr-3229	333	13	,	,	PUNCT
fsr-3229	333	14	the	the	DET
fsr-3229	333	15	current	current	ADJ
fsr-3229	333	16	allowable	allowable	ADJ
fsr-3229	333	17	ira	ira	PROPN
fsr-3229	333	18	contribution	contribution	NOUN
fsr-3229	333	19	is	be	AUX
fsr-3229	333	20	$	$	SYM
fsr-3229	333	21	18,000	18,000	NUM
fsr-3229	333	22	.	.	PUNCT
fsr-3229	334	1	second	second	ADJ
fsr-3229	334	2	,	,	PUNCT
fsr-3229	334	3	besides	besides	SCONJ
fsr-3229	334	4	the	the	DET
fsr-3229	334	5	401(k	401(k	PROPN
fsr-3229	334	6	)	)	PUNCT
fsr-3229	334	7	,	,	PUNCT
fsr-3229	334	8	their	their	PRON
fsr-3229	334	9	income	income	NOUN
fsr-3229	334	10	levels	level	NOUN
fsr-3229	334	11	allow	allow	VERB
fsr-3229	334	12	them	they	PRON
fsr-3229	334	13	to	to	AUX
fsr-3229	334	14	each	each	DET
fsr-3229	334	15	qualify	qualify	VERB
fsr-3229	334	16	for	for	ADP
fsr-3229	334	17	a	a	DET
fsr-3229	334	18	388	388	NUM
fsr-3229	334	19	r.m	r.m	PROPN
fsr-3229	334	20	.	.	PROPN
fsr-3229	334	21	hull	hull	PROPN
fsr-3229	334	22	,	,	PUNCT
fsr-3229	334	23	j.b	j.b	PROPN
fsr-3229	334	24	.	.	PROPN
fsr-3229	334	25	hull	hull	NOUN
fsr-3229	334	26	/	/	SYM
fsr-3229	334	27	financial	financial	ADJ
fsr-3229	334	28	services	service	NOUN
fsr-3229	334	29	review	review	VERB
fsr-3229	334	30	25	25	NUM
fsr-3229	334	31	(	(	PUNCT
fsr-3229	334	32	2016	2016	NUM
fsr-3229	334	33	)	)	PUNCT
fsr-3229	335	1	373–414	373–414	NUM
fsr-3229	335	2	non-401(k	non-401(k	NOUN
fsr-3229	335	3	)	)	PUNCT
fsr-3229	335	4	ira	ira	PROPN
fsr-3229	335	5	of	of	ADP
fsr-3229	335	6	$	$	SYM
fsr-3229	335	7	5,500	5,500	NUM
fsr-3229	335	8	that	that	PRON
fsr-3229	335	9	can	can	AUX
fsr-3229	335	10	be	be	AUX
fsr-3229	335	11	invested	invest	VERB
fsr-3229	335	12	in	in	ADP
fsr-3229	335	13	an	an	DET
fsr-3229	335	14	ira	ira	PROPN
fsr-3229	335	15	.	.	PUNCT
fsr-3229	336	1	under	under	ADP
fsr-3229	336	2	current	current	ADJ
fsr-3229	336	3	law	law	NOUN
fsr-3229	336	4	,	,	PUNCT
fsr-3229	336	5	they	they	PRON
fsr-3229	336	6	can	can	AUX
fsr-3229	336	7	invest	invest	VERB
fsr-3229	336	8	$	$	SYM
fsr-3229	336	9	18,000	18,000	NUM
fsr-3229	336	10	�	�	PROPN
fsr-3229	336	11	$	$	SYM
fsr-3229	336	12	5,500	5,500	NUM
fsr-3229	336	13	�	�	NOUN
fsr-3229	336	14	$	$	SYM
fsr-3229	336	15	23,500	23,500	NUM
fsr-3229	336	16	in	in	ADP
fsr-3229	336	17	either	either	CCONJ
fsr-3229	336	18	a	a	DET
fsr-3229	336	19	deductible	deductible	ADJ
fsr-3229	336	20	ira	ira	PROPN
fsr-3229	336	21	or	or	CCONJ
fsr-3229	336	22	a	a	DET
fsr-3229	336	23	roth	roth	PROPN
fsr-3229	336	24	ira	ira	PROPN
fsr-3229	336	25	per	per	ADP
fsr-3229	336	26	person	person	NOUN
fsr-3229	336	27	or	or	CCONJ
fsr-3229	336	28	$	$	SYM
fsr-3229	336	29	47,000	47,000	NUM
fsr-3229	336	30	per	per	ADP
fsr-3229	336	31	couple	couple	NOUN
fsr-3229	336	32	.	.	PUNCT
fsr-3229	337	1	given	give	VERB
fsr-3229	337	2	our	our	PRON
fsr-3229	337	3	contribution	contribution	NOUN
fsr-3229	337	4	factor	factor	NOUN
fsr-3229	337	5	,	,	PUNCT
fsr-3229	337	6	the	the	DET
fsr-3229	337	7	mean	mean	NOUN
fsr-3229	337	8	for	for	ADP
fsr-3229	337	9	the	the	DET
fsr-3229	337	10	next	next	ADJ
fsr-3229	337	11	35	35	NUM
fsr-3229	337	12	years	year	NOUN
fsr-3229	337	13	can	can	AUX
fsr-3229	337	14	be	be	AUX
fsr-3229	337	15	represented	represent	VERB
fsr-3229	337	16	by	by	ADP
fsr-3229	337	17	1.302631083($47,000	1.302631083($47,000	NUM
fsr-3229	337	18	)	)	PUNCT
fsr-3229	337	19	�	�	PROPN
fsr-3229	337	20	$	$	SYM
fsr-3229	337	21	61,224	61,224	NUM
fsr-3229	337	22	.	.	PUNCT
fsr-3229	338	1	this	this	DET
fsr-3229	338	2	amount	amount	NOUN
fsr-3229	338	3	is	be	AUX
fsr-3229	338	4	not	not	PART
fsr-3229	338	5	only	only	ADV
fsr-3229	338	6	much	much	ADV
fsr-3229	338	7	greater	great	ADJ
fsr-3229	338	8	than	than	ADP
fsr-3229	338	9	the	the	DET
fsr-3229	338	10	couple	couple	NOUN
fsr-3229	338	11	’s	’s	PART
fsr-3229	338	12	maximum	maximum	PROPN
fsr-3229	338	13	roth	roth	PROPN
fsr-3229	338	14	ira	ira	PROPN
fsr-3229	338	15	contribution	contribution	NOUN
fsr-3229	338	16	of	of	ADP
fsr-3229	338	17	$	$	SYM
fsr-3229	338	18	20,282	20,282	NUM
fsr-3229	338	19	but	but	CCONJ
fsr-3229	338	20	will	will	AUX
fsr-3229	338	21	also	also	ADV
fsr-3229	338	22	more	more	ADV
fsr-3229	338	23	than	than	ADP
fsr-3229	338	24	cover	cover	VERB
fsr-3229	338	25	the	the	DET
fsr-3229	338	26	maximum	maximum	NOUN
fsr-3229	338	27	they	they	PRON
fsr-3229	338	28	can	can	AUX
fsr-3229	338	29	put	put	VERB
fsr-3229	338	30	in	in	ADP
fsr-3229	338	31	a	a	DET
fsr-3229	338	32	deductible	deductible	ADJ
fsr-3229	338	33	ira	ira	NOUN
fsr-3229	338	34	where	where	SCONJ
fsr-3229	338	35	the	the	DET
fsr-3229	338	36	mean	mean	NOUN
fsr-3229	338	37	is	be	AUX
fsr-3229	338	38	$	$	SYM
fsr-3229	338	39	20,282/(1	20,282/(1	NUM
fsr-3229	338	40	-	-	PUNCT
fsr-3229	338	41	tc	tc	NOUN
fsr-3229	338	42	)	)	PUNCT
fsr-3229	338	43	for	for	ADP
fsr-3229	338	44	our	our	PRON
fsr-3229	338	45	couple	couple	NOUN
fsr-3229	338	46	’s	’s	PART
fsr-3229	338	47	contribution	contribution	NOUN
fsr-3229	338	48	years	year	NOUN
fsr-3229	338	49	.	.	PUNCT
fsr-3229	339	1	the	the	DET
fsr-3229	339	2	final	final	ADJ
fsr-3229	339	3	value	value	NOUN
fsr-3229	339	4	in	in	ADP
fsr-3229	339	5	panel	panel	NOUN
fsr-3229	339	6	e	e	NOUN
fsr-3229	339	7	is	be	AUX
fsr-3229	339	8	our	our	PRON
fsr-3229	339	9	couple	couple	NOUN
fsr-3229	339	10	’s	’s	PART
fsr-3229	339	11	future	future	ADJ
fsr-3229	339	12	retirement	retirement	NOUN
fsr-3229	339	13	estimate	estimate	NOUN
fsr-3229	339	14	for	for	ADP
fsr-3229	339	15	ssb	ssb	PROPN
fsr-3229	339	16	.	.	PUNCT
fsr-3229	340	1	estimating	estimate	VERB
fsr-3229	340	2	ssb	ssb	PROPN
fsr-3229	340	3	is	be	AUX
fsr-3229	340	4	difficult	difficult	ADJ
fsr-3229	340	5	because	because	SCONJ
fsr-3229	340	6	of	of	ADP
fsr-3229	340	7	uncertainties	uncertainty	NOUN
fsr-3229	340	8	surrounding	surround	VERB
fsr-3229	340	9	social	social	ADJ
fsr-3229	340	10	security	security	NOUN
fsr-3229	340	11	’s	’s	PART
fsr-3229	340	12	future	future	ADJ
fsr-3229	340	13	solvency	solvency	NOUN
fsr-3229	340	14	.	.	PUNCT
fsr-3229	341	1	we	we	PRON
fsr-3229	341	2	consulted	consult	VERB
fsr-3229	341	3	the	the	DET
fsr-3229	341	4	social	social	ADJ
fsr-3229	341	5	security	security	NOUN
fsr-3229	341	6	online	online	ADJ
fsr-3229	341	7	benefit	benefit	NOUN
fsr-3229	341	8	calculator	calculator	NOUN
fsr-3229	341	9	to	to	PART
fsr-3229	341	10	derive	derive	VERB
fsr-3229	341	11	our	our	PRON
fsr-3229	341	12	estimate	estimate	NOUN
fsr-3229	341	13	of	of	ADP
fsr-3229	341	14	$	$	SYM
fsr-3229	341	15	50,441.7	50,441.7	NOUN
fsr-3229	341	16	our	our	PRON
fsr-3229	341	17	estimate	estimate	NOUN
fsr-3229	341	18	takes	take	VERB
fsr-3229	341	19	into	into	ADP
fsr-3229	341	20	account	account	NOUN
fsr-3229	341	21	the	the	DET
fsr-3229	341	22	current	current	ADJ
fsr-3229	341	23	payout	payout	NOUN
fsr-3229	341	24	for	for	ADP
fsr-3229	341	25	retiring	retire	VERB
fsr-3229	341	26	at	at	ADP
fsr-3229	341	27	today	today	NOUN
fsr-3229	341	28	’s	’s	PART
fsr-3229	341	29	normal	normal	ADJ
fsr-3229	341	30	age	age	NOUN
fsr-3229	341	31	of	of	ADP
fsr-3229	341	32	66	66	NUM
fsr-3229	341	33	and	and	CCONJ
fsr-3229	341	34	adjusting	adjust	VERB
fsr-3229	341	35	it	it	PRON
fsr-3229	341	36	downward	downward	ADV
fsr-3229	341	37	because	because	SCONJ
fsr-3229	341	38	our	our	PRON
fsr-3229	341	39	couple	couple	NOUN
fsr-3229	341	40	will	will	AUX
fsr-3229	341	41	retire	retire	VERB
fsr-3229	341	42	at	at	ADP
fsr-3229	341	43	the	the	DET
fsr-3229	341	44	age	age	NOUN
fsr-3229	341	45	of	of	ADP
fsr-3229	341	46	64	64	NUM
fsr-3229	341	47	.	.	PUNCT
fsr-3229	342	1	we	we	PRON
fsr-3229	342	2	then	then	ADV
fsr-3229	342	3	use	use	VERB
fsr-3229	342	4	our	our	PRON
fsr-3229	342	5	withdrawal	withdrawal	NOUN
fsr-3229	342	6	factor	factor	NOUN
fsr-3229	342	7	and	and	CCONJ
fsr-3229	342	8	further	far	ADV
fsr-3229	342	9	adjust	adjust	VERB
fsr-3229	342	10	the	the	DET
fsr-3229	342	11	number	number	NOUN
fsr-3229	342	12	downwards	downward	NOUN
fsr-3229	342	13	based	base	VERB
fsr-3229	342	14	on	on	ADP
fsr-3229	342	15	current	current	ADJ
fsr-3229	342	16	projections	projection	NOUN
fsr-3229	342	17	about	about	ADP
fsr-3229	342	18	social	social	ADJ
fsr-3229	342	19	security	security	NOUN
fsr-3229	342	20	payouts	payout	NOUN
fsr-3229	342	21	.	.	PUNCT
fsr-3229	343	1	5.2	5.2	NUM
fsr-3229	343	2	.	.	PUNCT
fsr-3229	344	1	four	four	NUM
fsr-3229	344	2	tax	tax	NOUN
fsr-3229	344	3	bracket	bracket	NOUN
fsr-3229	344	4	tables	table	NOUN
fsr-3229	344	5	in	in	ADP
fsr-3229	344	6	table	table	NOUN
fsr-3229	344	7	2	2	NUM
fsr-3229	344	8	,	,	PUNCT
fsr-3229	344	9	we	we	PRON
fsr-3229	344	10	present	present	VERB
fsr-3229	344	11	tax	tax	NOUN
fsr-3229	344	12	information	information	NOUN
fsr-3229	344	13	for	for	ADP
fsr-3229	344	14	seven	seven	NUM
fsr-3229	344	15	taxable	taxable	ADJ
fsr-3229	344	16	income	income	NOUN
fsr-3229	344	17	brackets	bracket	NOUN
fsr-3229	344	18	.	.	PUNCT
fsr-3229	345	1	we	we	PRON
fsr-3229	345	2	only	only	ADV
fsr-3229	345	3	report	report	VERB
fsr-3229	345	4	information	information	NOUN
fsr-3229	345	5	relevant	relevant	ADJ
fsr-3229	345	6	to	to	ADP
fsr-3229	345	7	our	our	PRON
fsr-3229	345	8	illustration	illustration	NOUN
fsr-3229	345	9	,	,	PUNCT
fsr-3229	345	10	which	which	PRON
fsr-3229	345	11	is	be	AUX
fsr-3229	345	12	the	the	DET
fsr-3229	345	13	married	married	ADJ
fsr-3229	345	14	joint	joint	ADJ
fsr-3229	345	15	filers	filer	NOUN
fsr-3229	345	16	taxable	taxable	ADJ
fsr-3229	345	17	income	income	NOUN
fsr-3229	345	18	bracket	bracket	NOUN
fsr-3229	345	19	ranges	range	NOUN
fsr-3229	345	20	.	.	PUNCT
fsr-3229	346	1	information	information	NOUN
fsr-3229	346	2	for	for	ADP
fsr-3229	346	3	single	single	ADJ
fsr-3229	346	4	filers	filer	NOUN
fsr-3229	346	5	,	,	PUNCT
fsr-3229	346	6	married	marry	VERB
fsr-3229	346	7	separate	separate	ADJ
fsr-3229	346	8	filers	filer	NOUN
fsr-3229	346	9	,	,	PUNCT
fsr-3229	346	10	and	and	CCONJ
fsr-3229	346	11	head	head	NOUN
fsr-3229	346	12	of	of	ADP
fsr-3229	346	13	household	household	NOUN
fsr-3229	346	14	filers	filer	NOUN
fsr-3229	346	15	could	could	AUX
fsr-3229	346	16	be	be	AUX
fsr-3229	346	17	similarly	similarly	ADV
fsr-3229	346	18	gotten	get	VERB
fsr-3229	346	19	.	.	PUNCT
fsr-3229	347	1	the	the	DET
fsr-3229	347	2	total	total	ADJ
fsr-3229	347	3	marginal	marginal	ADJ
fsr-3229	347	4	tax	tax	NOUN
fsr-3229	347	5	rate	rate	NOUN
fsr-3229	347	6	is	be	AUX
fsr-3229	347	7	the	the	DET
fsr-3229	347	8	federal	federal	ADJ
fsr-3229	347	9	marginal	marginal	ADJ
fsr-3229	347	10	tax	tax	NOUN
fsr-3229	347	11	rate	rate	NOUN
fsr-3229	347	12	plus	plus	CCONJ
fsr-3229	347	13	the	the	DET
fsr-3229	347	14	marginal	marginal	ADJ
fsr-3229	347	15	state	state	NOUN
fsr-3229	347	16	tax	tax	NOUN
fsr-3229	347	17	rate	rate	NOUN
fsr-3229	347	18	.	.	PUNCT
fsr-3229	348	1	we	we	PRON
fsr-3229	348	2	estimate	estimate	VERB
fsr-3229	348	3	the	the	DET
fsr-3229	348	4	state	state	NOUN
fsr-3229	348	5	tax	tax	NOUN
fsr-3229	348	6	rate	rate	NOUN
fsr-3229	348	7	by	by	ADP
fsr-3229	348	8	averaging	average	VERB
fsr-3229	348	9	the	the	DET
fsr-3229	348	10	mean	mean	ADJ
fsr-3229	348	11	statutory	statutory	ADJ
fsr-3229	348	12	state	state	NOUN
fsr-3229	348	13	tax	tax	NOUN
fsr-3229	348	14	rates	rate	NOUN
fsr-3229	348	15	for	for	ADP
fsr-3229	348	16	all	all	DET
fsr-3229	348	17	fifty	fifty	NUM
fsr-3229	348	18	states	state	NOUN
fsr-3229	348	19	and	and	CCONJ
fsr-3229	348	20	match	match	VERB
fsr-3229	348	21	them	they	PRON
fsr-3229	348	22	as	as	ADV
fsr-3229	348	23	best	good	ADJ
fsr-3229	348	24	as	as	ADP
fsr-3229	348	25	possible	possible	ADJ
fsr-3229	348	26	to	to	ADP
fsr-3229	348	27	the	the	DET
fsr-3229	348	28	federal	federal	ADJ
fsr-3229	348	29	taxable	taxable	ADJ
fsr-3229	348	30	income	income	NOUN
fsr-3229	348	31	brackets	bracket	NOUN
fsr-3229	348	32	when	when	SCONJ
fsr-3229	348	33	computing	compute	VERB
fsr-3229	348	34	the	the	DET
fsr-3229	348	35	total	total	ADJ
fsr-3229	348	36	marginal	marginal	ADJ
fsr-3229	348	37	tax	tax	NOUN
fsr-3229	348	38	rate	rate	NOUN
fsr-3229	348	39	.	.	PUNCT
fsr-3229	349	1	row	row	NOUN
fsr-3229	349	2	one	one	NUM
fsr-3229	349	3	has	have	VERB
fsr-3229	349	4	tax	tax	NOUN
fsr-3229	349	5	information	information	NOUN
fsr-3229	349	6	for	for	ADP
fsr-3229	349	7	2016	2016	NUM
fsr-3229	349	8	.	.	PUNCT
fsr-3229	350	1	row	row	NOUN
fsr-3229	350	2	two	two	NUM
fsr-3229	350	3	has	have	AUX
fsr-3229	350	4	projected	project	VERB
fsr-3229	350	5	tax	tax	NOUN
fsr-3229	350	6	information	information	NOUN
fsr-3229	350	7	for	for	ADP
fsr-3229	350	8	the	the	DET
fsr-3229	350	9	35	35	NUM
fsr-3229	350	10	contribution	contribution	NOUN
fsr-3229	350	11	years	year	NOUN
fsr-3229	350	12	from	from	ADP
fsr-3229	350	13	2016	2016	NUM
fsr-3229	350	14	to	to	ADP
fsr-3229	350	15	2050	2050	NUM
fsr-3229	350	16	computed	compute	VERB
fsr-3229	350	17	by	by	ADP
fsr-3229	350	18	multiplying	multiply	VERB
fsr-3229	350	19	each	each	DET
fsr-3229	350	20	taxable	taxable	ADJ
fsr-3229	350	21	income	income	NOUN
fsr-3229	350	22	value	value	NOUN
fsr-3229	350	23	in	in	ADP
fsr-3229	350	24	row	row	NOUN
fsr-3229	350	25	one	one	NUM
fsr-3229	350	26	times	time	NOUN
fsr-3229	350	27	our	our	PRON
fsr-3229	350	28	contribution	contribution	NOUN
fsr-3229	350	29	factor	factor	NOUN
fsr-3229	350	30	of	of	ADP
fsr-3229	350	31	1.302631083	1.302631083	NUM
fsr-3229	350	32	given	give	VERB
fsr-3229	350	33	in	in	ADP
fsr-3229	350	34	table	table	NOUN
fsr-3229	350	35	3	3	NUM
fsr-3229	350	36	.	.	PUNCT
fsr-3229	350	37	row	row	NOUN
fsr-3229	350	38	three	three	NUM
fsr-3229	350	39	provides	provide	VERB
fsr-3229	350	40	tax	tax	NOUN
fsr-3229	350	41	information	information	NOUN
fsr-3229	350	42	for	for	ADP
fsr-3229	350	43	the	the	DET
fsr-3229	350	44	retirement	retirement	NOUN
fsr-3229	350	45	year	year	NOUN
fsr-3229	350	46	of	of	ADP
fsr-3229	350	47	2050	2050	NUM
fsr-3229	350	48	by	by	ADP
fsr-3229	350	49	multiplying	multiply	VERB
fsr-3229	350	50	1.01534	1.01534	NUM
fsr-3229	350	51	�	�	PROPN
fsr-3229	350	52	1.658996373	1.658996373	NUM
fsr-3229	350	53	times	time	NOUN
fsr-3229	350	54	each	each	DET
fsr-3229	350	55	taxable	taxable	ADJ
fsr-3229	350	56	income	income	NOUN
fsr-3229	350	57	value	value	NOUN
fsr-3229	350	58	in	in	ADP
fsr-3229	350	59	row	row	NOUN
fsr-3229	350	60	one	one	NUM
fsr-3229	350	61	.	.	PUNCT
fsr-3229	351	1	the	the	DET
fsr-3229	351	2	last	last	ADJ
fsr-3229	351	3	row	row	NOUN
fsr-3229	351	4	has	have	AUX
fsr-3229	351	5	projected	project	VERB
fsr-3229	351	6	tax	tax	NOUN
fsr-3229	351	7	information	information	NOUN
fsr-3229	351	8	for	for	ADP
fsr-3229	351	9	the	the	DET
fsr-3229	351	10	20	20	NUM
fsr-3229	351	11	withdrawal	withdrawal	NOUN
fsr-3229	351	12	years	year	NOUN
fsr-3229	351	13	from	from	ADP
fsr-3229	351	14	2051	2051	NUM
fsr-3229	351	15	to	to	ADP
fsr-3229	351	16	2070	2070	NUM
fsr-3229	351	17	computed	compute	VERB
fsr-3229	351	18	by	by	ADP
fsr-3229	351	19	multiplying	multiply	VERB
fsr-3229	351	20	each	each	DET
fsr-3229	351	21	taxable	taxable	ADJ
fsr-3229	351	22	income	income	NOUN
fsr-3229	351	23	value	value	NOUN
fsr-3229	351	24	in	in	ADP
fsr-3229	351	25	row	row	NOUN
fsr-3229	351	26	one	one	NUM
fsr-3229	351	27	by	by	ADP
fsr-3229	351	28	our	our	PRON
fsr-3229	351	29	withdrawal	withdrawal	NOUN
fsr-3229	351	30	factor	factor	NOUN
fsr-3229	351	31	of	of	ADP
fsr-3229	351	32	1.976078686	1.976078686	NUM
fsr-3229	351	33	given	give	VERB
fsr-3229	351	34	in	in	ADP
fsr-3229	351	35	table	table	NOUN
fsr-3229	351	36	3	3	NUM
fsr-3229	351	37	.	.	PROPN
fsr-3229	351	38	5.3	5.3	NUM
fsr-3229	351	39	.	.	PUNCT
fsr-3229	351	40	computing	compute	VERB
fsr-3229	351	41	the	the	DET
fsr-3229	351	42	contribution	contribution	NOUN
fsr-3229	351	43	tax	tax	NOUN
fsr-3229	351	44	rate	rate	NOUN
fsr-3229	351	45	(	(	PUNCT
fsr-3229	351	46	tc	tc	NOUN
fsr-3229	351	47	)	)	PUNCT
fsr-3229	351	48	given	give	VERB
fsr-3229	351	49	the	the	DET
fsr-3229	351	50	information	information	NOUN
fsr-3229	351	51	from	from	ADP
fsr-3229	351	52	tables	table	NOUN
fsr-3229	351	53	2	2	NUM
fsr-3229	351	54	and	and	CCONJ
fsr-3229	351	55	3	3	NUM
fsr-3229	351	56	,	,	PUNCT
fsr-3229	351	57	we	we	PRON
fsr-3229	351	58	compute	compute	VERB
fsr-3229	351	59	tc	tc	NOUN
fsr-3229	351	60	using	use	VERB
fsr-3229	351	61	our	our	PRON
fsr-3229	351	62	contribution	contribution	NOUN
fsr-3229	351	63	algorithm	algorithm	NOUN
fsr-3229	351	64	in	in	ADP
fsr-3229	351	65	table	table	NOUN
fsr-3229	351	66	4	4	NUM
fsr-3229	351	67	.	.	PUNCT
fsr-3229	352	1	if	if	SCONJ
fsr-3229	352	2	there	there	PRON
fsr-3229	352	3	is	be	VERB
fsr-3229	352	4	an	an	DET
fsr-3229	352	5	overlap	overlap	NOUN
fsr-3229	352	6	between	between	ADP
fsr-3229	352	7	taxable	taxable	ADJ
fsr-3229	352	8	income	income	NOUN
fsr-3229	352	9	ranges	range	NOUN
fsr-3229	352	10	,	,	PUNCT
fsr-3229	352	11	then	then	ADV
fsr-3229	352	12	tc	tc	PROPN
fsr-3229	352	13	is	be	AUX
fsr-3229	352	14	computed	compute	VERB
fsr-3229	352	15	using	use	VERB
fsr-3229	352	16	two	two	NUM
fsr-3229	352	17	tax	tax	NOUN
fsr-3229	352	18	rates	rate	NOUN
fsr-3229	352	19	.	.	PUNCT
fsr-3229	353	1	if	if	SCONJ
fsr-3229	353	2	there	there	PRON
fsr-3229	353	3	is	be	VERB
fsr-3229	353	4	no	no	DET
fsr-3229	353	5	overlap	overlap	NOUN
fsr-3229	353	6	,	,	PUNCT
fsr-3229	353	7	the	the	DET
fsr-3229	353	8	average	average	ADJ
fsr-3229	353	9	tc	tc	NOUN
fsr-3229	353	10	is	be	AUX
fsr-3229	353	11	the	the	DET
fsr-3229	353	12	marginal	marginal	ADJ
fsr-3229	353	13	tc	tc	NOUN
fsr-3229	353	14	.	.	PUNCT
fsr-3229	354	1	in	in	ADP
fsr-3229	354	2	table	table	NOUN
fsr-3229	354	3	4	4	NUM
fsr-3229	354	4	,	,	PUNCT
fsr-3229	354	5	we	we	PRON
fsr-3229	354	6	input	input	VERB
fsr-3229	354	7	our	our	PRON
fsr-3229	354	8	couple	couple	NOUN
fsr-3229	354	9	’s	’s	PART
fsr-3229	354	10	maximum	maximum	PROPN
fsr-3229	354	11	roth	roth	PROPN
fsr-3229	354	12	ira	ira	PROPN
fsr-3229	354	13	of	of	ADP
fsr-3229	354	14	$	$	SYM
fsr-3229	354	15	20,282	20,282	NUM
fsr-3229	354	16	(	(	PUNCT
fsr-3229	354	17	line	line	NOUN
fsr-3229	354	18	1	1	NUM
fsr-3229	354	19	)	)	PUNCT
fsr-3229	354	20	,	,	PUNCT
fsr-3229	354	21	agi	agi	NOUN
fsr-3229	354	22	of	of	ADP
fsr-3229	354	23	$	$	SYM
fsr-3229	354	24	190,024	190,024	NUM
fsr-3229	354	25	(	(	PUNCT
fsr-3229	354	26	line	line	NOUN
fsr-3229	354	27	2	2	NUM
fsr-3229	354	28	)	)	PUNCT
fsr-3229	354	29	,	,	PUNCT
fsr-3229	354	30	and	and	CCONJ
fsr-3229	354	31	tax	tax	NOUN
fsr-3229	354	32	deduction	deduction	NOUN
fsr-3229	354	33	of	of	ADP
fsr-3229	354	34	$	$	SYM
fsr-3229	354	35	33,347	33,347	NUM
fsr-3229	354	36	(	(	PUNCT
fsr-3229	354	37	line	line	NOUN
fsr-3229	354	38	3	3	NUM
fsr-3229	354	39	)	)	PUNCT
fsr-3229	354	40	.	.	PUNCT
fsr-3229	355	1	these	these	DET
fsr-3229	355	2	values	value	NOUN
fsr-3229	355	3	are	be	AUX
fsr-3229	355	4	given	give	VERB
fsr-3229	355	5	in	in	ADP
fsr-3229	355	6	panel	panel	NOUN
fsr-3229	355	7	e	e	NOUN
fsr-3229	355	8	of	of	ADP
fsr-3229	355	9	table	table	NOUN
fsr-3229	355	10	3	3	NUM
fsr-3229	355	11	.	.	PUNCT
fsr-3229	356	1	the	the	DET
fsr-3229	356	2	tax	tax	NOUN
fsr-3229	356	3	deduction	deduction	NOUN
fsr-3229	356	4	does	do	AUX
fsr-3229	356	5	not	not	PART
fsr-3229	356	6	include	include	VERB
fsr-3229	356	7	the	the	DET
fsr-3229	356	8	deduction	deduction	NOUN
fsr-3229	356	9	from	from	ADP
fsr-3229	356	10	the	the	DET
fsr-3229	356	11	optimal	optimal	ADJ
fsr-3229	356	12	deductible	deductible	ADJ
fsr-3229	356	13	ira	ira	PROPN
fsr-3229	356	14	contribution	contribution	NOUN
fsr-3229	356	15	,	,	PUNCT
fsr-3229	356	16	which	which	PRON
fsr-3229	356	17	is	be	AUX
fsr-3229	356	18	determined	determine	VERB
fsr-3229	356	19	later	later	ADV
fsr-3229	356	20	after	after	SCONJ
fsr-3229	356	21	we	we	PRON
fsr-3229	356	22	introduce	introduce	VERB
fsr-3229	356	23	our	our	PRON
fsr-3229	356	24	withdrawal	withdrawal	NOUN
fsr-3229	356	25	algorithm	algorithm	NOUN
fsr-3229	356	26	.	.	PUNCT
fsr-3229	357	1	while	while	SCONJ
fsr-3229	357	2	not	not	PART
fsr-3229	357	3	inputting	inputte	VERB
fsr-3229	357	4	the	the	DET
fsr-3229	357	5	total	total	ADJ
fsr-3229	357	6	tax	tax	NOUN
fsr-3229	357	7	deduction	deduction	NOUN
fsr-3229	357	8	can	can	AUX
fsr-3229	357	9	overestimate	overestimate	VERB
fsr-3229	357	10	tc	tc	NOUN
fsr-3229	357	11	such	such	ADJ
fsr-3229	357	12	is	be	AUX
fsr-3229	357	13	not	not	PART
fsr-3229	357	14	the	the	DET
fsr-3229	357	15	case	case	NOUN
fsr-3229	357	16	for	for	ADP
fsr-3229	357	17	our	our	PRON
fsr-3229	357	18	couple	couple	NOUN
fsr-3229	357	19	because	because	SCONJ
fsr-3229	357	20	we	we	PRON
fsr-3229	357	21	still	still	ADV
fsr-3229	357	22	get	get	VERB
fsr-3229	357	23	tc	tc	DET
fsr-3229	357	24	�	�	PROPN
fsr-3229	357	25	0.30	0.30	NUM
fsr-3229	357	26	(	(	PUNCT
fsr-3229	357	27	line	line	NOUN
fsr-3229	357	28	100	100	NUM
fsr-3229	357	29	)	)	PUNCT
fsr-3229	357	30	even	even	ADV
fsr-3229	357	31	if	if	SCONJ
fsr-3229	357	32	we	we	PRON
fsr-3229	357	33	were	be	AUX
fsr-3229	357	34	to	to	PART
fsr-3229	357	35	input	input	VERB
fsr-3229	357	36	$	$	SYM
fsr-3229	357	37	33,347	33,347	NUM
fsr-3229	357	38	plus	plus	CCONJ
fsr-3229	357	39	the	the	DET
fsr-3229	357	40	389r.m	389r.m	PROPN
fsr-3229	357	41	.	.	PUNCT
fsr-3229	358	1	hull	hull	PROPN
fsr-3229	358	2	,	,	PUNCT
fsr-3229	358	3	j.b	j.b	PROPN
fsr-3229	358	4	.	.	PROPN
fsr-3229	358	5	hull	hull	NOUN
fsr-3229	358	6	/	/	SYM
fsr-3229	358	7	financial	financial	ADJ
fsr-3229	358	8	services	service	NOUN
fsr-3229	358	9	review	review	VERB
fsr-3229	358	10	25	25	NUM
fsr-3229	358	11	(	(	PUNCT
fsr-3229	358	12	2016	2016	NUM
fsr-3229	358	13	)	)	PUNCT
fsr-3229	359	1	373–414	373–414	NUM
fsr-3229	359	2	table	table	NOUN
fsr-3229	359	3	4	4	NUM
fsr-3229	359	4	contribution	contribution	NOUN
fsr-3229	359	5	algorithm	algorithm	NOUN
fsr-3229	359	6	to	to	PART
fsr-3229	359	7	determine	determine	VERB
fsr-3229	359	8	the	the	DET
fsr-3229	359	9	contribution	contribution	NOUN
fsr-3229	359	10	tax	tax	NOUN
fsr-3229	359	11	rate	rate	NOUN
fsr-3229	359	12	(	(	PUNCT
fsr-3229	359	13	tc	tc	NOUN
fsr-3229	359	14	)	)	PUNCT
fsr-3229	359	15	1	1	NUM
fsr-3229	359	16	.	.	X
fsr-3229	359	17	enter	enter	VERB
fsr-3229	359	18	maximum	maximum	ADJ
fsr-3229	359	19	amount	amount	NOUN
fsr-3229	359	20	available	available	ADJ
fsr-3229	359	21	to	to	PART
fsr-3229	359	22	invest	invest	VERB
fsr-3229	359	23	in	in	ADP
fsr-3229	359	24	a	a	DET
fsr-3229	359	25	roth	roth	PROPN
fsr-3229	359	26	ira	ira	PROPN
fsr-3229	359	27	.	.	PUNCT
fsr-3229	360	1	$	$	SYM
fsr-3229	360	2	20,282	20,282	NUM
fsr-3229	360	3	2	2	NUM
fsr-3229	360	4	.	.	PUNCT
fsr-3229	360	5	enter	enter	VERB
fsr-3229	360	6	adjusted	adjust	VERB
fsr-3229	360	7	gross	gross	ADJ
fsr-3229	360	8	income	income	NOUN
fsr-3229	360	9	(	(	PUNCT
fsr-3229	360	10	agi	agi	NOUN
fsr-3229	360	11	)	)	PUNCT
fsr-3229	360	12	.	.	PUNCT
fsr-3229	361	1	$	$	SYM
fsr-3229	361	2	190,024	190,024	NUM
fsr-3229	361	3	3	3	NUM
fsr-3229	361	4	.	.	PUNCT
fsr-3229	361	5	enter	enter	VERB
fsr-3229	361	6	tax	tax	NOUN
fsr-3229	361	7	deduction	deduction	NOUN
fsr-3229	361	8	(	(	PUNCT
fsr-3229	361	9	for	for	ADP
fsr-3229	361	10	now	now	ADV
fsr-3229	361	11	we	we	PRON
fsr-3229	361	12	exclude	exclude	VERB
fsr-3229	361	13	the	the	DET
fsr-3229	361	14	tax	tax	NOUN
fsr-3229	361	15	deduction	deduction	NOUN
fsr-3229	361	16	when	when	SCONJ
fsr-3229	361	17	investing	invest	VERB
fsr-3229	361	18	in	in	ADP
fsr-3229	361	19	a	a	DET
fsr-3229	361	20	deductible	deductible	ADJ
fsr-3229	361	21	ira	ira	PROPN
fsr-3229	361	22	because	because	SCONJ
fsr-3229	361	23	we	we	PRON
fsr-3229	361	24	have	have	AUX
fsr-3229	361	25	not	not	PART
fsr-3229	361	26	determined	determine	VERB
fsr-3229	361	27	the	the	DET
fsr-3229	361	28	optimal	optimal	ADJ
fsr-3229	361	29	rvd	rvd	PROPN
fsr-3229	361	30	allocation	allocation	NOUN
fsr-3229	361	31	)	)	PUNCT
fsr-3229	361	32	.	.	PUNCT
fsr-3229	362	1	$	$	SYM
fsr-3229	362	2	33,347	33,347	NUM
fsr-3229	362	3	4	4	NUM
fsr-3229	362	4	.	.	PUNCT
fsr-3229	362	5	line	line	NOUN
fsr-3229	362	6	2	2	NUM
fsr-3229	362	7	minus	minus	CCONJ
fsr-3229	362	8	line	line	NOUN
fsr-3229	362	9	3	3	X
fsr-3229	362	10	.	.	PUNCT
fsr-3229	363	1	this	this	PRON
fsr-3229	363	2	is	be	AUX
fsr-3229	363	3	the	the	DET
fsr-3229	363	4	taxable	taxable	ADJ
fsr-3229	363	5	income	income	NOUN
fsr-3229	363	6	.	.	PUNCT
fsr-3229	364	1	$	$	SYM
fsr-3229	364	2	156,677	156,677	NUM
fsr-3229	364	3	5	5	NUM
fsr-3229	364	4	.	.	PUNCT
fsr-3229	364	5	enter	enter	VERB
fsr-3229	364	6	taxable	taxable	ADJ
fsr-3229	364	7	income	income	NOUN
fsr-3229	364	8	that	that	PRON
fsr-3229	364	9	is	be	AUX
fsr-3229	364	10	first	first	ADV
fsr-3229	364	11	taxed	tax	VERB
fsr-3229	364	12	at	at	ADP
fsr-3229	364	13	0.471	0.471	NUM
fsr-3229	364	14	.	.	PUNCT
fsr-3229	365	1	$	$	SYM
fsr-3229	365	2	582,212	582,212	NUM
fsr-3229	365	3	6	6	NUM
fsr-3229	365	4	.	.	PUNCT
fsr-3229	365	5	enter	enter	VERB
fsr-3229	365	6	larger	large	ADJ
fsr-3229	365	7	between	between	ADP
fsr-3229	365	8	(	(	PUNCT
fsr-3229	365	9	line	line	NOUN
fsr-3229	365	10	4	4	NUM
fsr-3229	365	11	minus	minus	NOUN
fsr-3229	365	12	line	line	NOUN
fsr-3229	365	13	5	5	NUM
fsr-3229	365	14	)	)	PUNCT
fsr-3229	365	15	and	and	CCONJ
fsr-3229	365	16	zero	zero	NUM
fsr-3229	365	17	.	.	PUNCT
fsr-3229	366	1	this	this	PRON
fsr-3229	366	2	is	be	AUX
fsr-3229	366	3	the	the	DET
fsr-3229	366	4	taxable	taxable	ADJ
fsr-3229	366	5	income	income	NOUN
fsr-3229	366	6	for	for	ADP
fsr-3229	366	7	those	those	PRON
fsr-3229	366	8	who	who	PRON
fsr-3229	366	9	qualify	qualify	VERB
fsr-3229	366	10	for	for	ADP
fsr-3229	366	11	the	the	DET
fsr-3229	366	12	0.471	0.471	NUM
fsr-3229	366	13	tax	tax	NOUN
fsr-3229	366	14	bracket	bracket	NOUN
fsr-3229	366	15	.	.	PUNCT
fsr-3229	367	1	$	$	SYM
fsr-3229	367	2	0	0	NUM
fsr-3229	367	3	7	7	NUM
fsr-3229	367	4	.	.	X
fsr-3229	367	5	enter	enter	VERB
fsr-3229	367	6	0	0	NUM
fsr-3229	368	1	if	if	SCONJ
fsr-3229	368	2	line	line	NOUN
fsr-3229	368	3	6	6	NUM
fsr-3229	368	4	is	be	AUX
fsr-3229	368	5	$	$	SYM
fsr-3229	368	6	0	0	NUM
fsr-3229	368	7	;	;	PUNCT
fsr-3229	368	8	else	else	ADV
fsr-3229	368	9	1	1	NUM
fsr-3229	368	10	.	.	PUNCT
fsr-3229	368	11	equals	equal	VERB
fsr-3229	368	12	1	1	NUM
fsr-3229	368	13	if	if	SCONJ
fsr-3229	368	14	qualifies	qualify	VERB
fsr-3229	368	15	at	at	ADP
fsr-3229	368	16	least	least	ADJ
fsr-3229	368	17	in	in	ADP
fsr-3229	368	18	part	part	NOUN
fsr-3229	368	19	for	for	ADP
fsr-3229	368	20	0.471	0.471	NUM
fsr-3229	368	21	tax	tax	NOUN
fsr-3229	368	22	savings	saving	NOUN
fsr-3229	368	23	.	.	PUNCT
fsr-3229	369	1	0	0	NUM
fsr-3229	370	1	8	8	X
fsr-3229	370	2	.	.	PUNCT
fsr-3229	371	1	enter	enter	VERB
fsr-3229	371	2	0.471	0.471	NUM
fsr-3229	371	3	.	.	PUNCT
fsr-3229	372	1	this	this	PRON
fsr-3229	372	2	is	be	AUX
fsr-3229	372	3	the	the	DET
fsr-3229	372	4	marginal	marginal	ADJ
fsr-3229	372	5	tax	tax	NOUN
fsr-3229	372	6	rate	rate	NOUN
fsr-3229	372	7	for	for	ADP
fsr-3229	372	8	those	those	PRON
fsr-3229	372	9	with	with	ADP
fsr-3229	372	10	taxable	taxable	ADJ
fsr-3229	372	11	income	income	NOUN
fsr-3229	372	12	given	give	VERB
fsr-3229	372	13	on	on	ADP
fsr-3229	372	14	line	line	NOUN
fsr-3229	372	15	5	5	NUM
fsr-3229	372	16	and	and	CCONJ
fsr-3229	372	17	greater	great	ADJ
fsr-3229	372	18	.	.	PUNCT
fsr-3229	373	1	0.471	0.471	NUM
fsr-3229	373	2	9	9	NUM
fsr-3229	373	3	.	.	PUNCT
fsr-3229	374	1	divide	divide	ADJ
fsr-3229	374	2	line	line	NOUN
fsr-3229	374	3	1	1	NUM
fsr-3229	374	4	by	by	ADP
fsr-3229	374	5	(	(	PUNCT
fsr-3229	374	6	one	one	NUM
fsr-3229	374	7	minus	minus	ADP
fsr-3229	374	8	line	line	NOUN
fsr-3229	374	9	8)	8)	NUM
fsr-3229	374	10	.	.	PUNCT
fsr-3229	375	1	this	this	PRON
fsr-3229	375	2	is	be	AUX
fsr-3229	375	3	maximum	maximum	ADJ
fsr-3229	375	4	deductible	deductible	ADJ
fsr-3229	375	5	ira	ira	PROPN
fsr-3229	375	6	for	for	ADP
fsr-3229	375	7	0.471	0.471	NUM
fsr-3229	375	8	.	.	PUNCT
fsr-3229	376	1	$	$	SYM
fsr-3229	376	2	38,340	38,340	NUM
fsr-3229	376	3	10	10	NUM
fsr-3229	376	4	.	.	PUNCT
fsr-3229	377	1	enter	enter	VERB
fsr-3229	377	2	smaller	small	ADJ
fsr-3229	377	3	of	of	ADP
fsr-3229	377	4	line	line	NOUN
fsr-3229	377	5	7	7	NUM
fsr-3229	377	6	and	and	CCONJ
fsr-3229	377	7	(	(	PUNCT
fsr-3229	377	8	line	line	NOUN
fsr-3229	377	9	6	6	NUM
fsr-3229	377	10	divided	divide	VERB
fsr-3229	377	11	by	by	ADP
fsr-3229	377	12	line	line	NOUN
fsr-3229	377	13	9	9	NUM
fsr-3229	377	14	)	)	PUNCT
fsr-3229	377	15	.	.	PUNCT
fsr-3229	378	1	this	this	PRON
fsr-3229	378	2	is	be	AUX
fsr-3229	378	3	the	the	DET
fsr-3229	378	4	percentage	percentage	NOUN
fsr-3229	378	5	of	of	ADP
fsr-3229	378	6	the	the	DET
fsr-3229	378	7	maximum	maximum	ADJ
fsr-3229	378	8	tax	tax	NOUN
fsr-3229	378	9	savings	saving	NOUN
fsr-3229	378	10	for	for	ADP
fsr-3229	378	11	those	those	PRON
fsr-3229	378	12	getting	get	VERB
fsr-3229	378	13	0.471	0.471	NUM
fsr-3229	378	14	.	.	PUNCT
fsr-3229	379	1	0.00	0.00	NUM
fsr-3229	379	2	%	%	NOUN
fsr-3229	379	3	11	11	NUM
fsr-3229	379	4	.	.	PUNCT
fsr-3229	380	1	one	one	NUM
fsr-3229	380	2	minus	minus	ADP
fsr-3229	380	3	line	line	NOUN
fsr-3229	380	4	10	10	NUM
fsr-3229	380	5	.	.	PUNCT
fsr-3229	381	1	this	this	PRON
fsr-3229	381	2	is	be	AUX
fsr-3229	381	3	the	the	DET
fsr-3229	381	4	percentage	percentage	NOUN
fsr-3229	381	5	qualifying	qualifying	NOUN
fsr-3229	381	6	for	for	ADP
fsr-3229	381	7	0.42	0.42	NUM
fsr-3229	381	8	overlap	overlap	NOUN
fsr-3229	381	9	if	if	SCONJ
fsr-3229	381	10	between	between	ADP
fsr-3229	381	11	0	0	NUM
fsr-3229	381	12	%	%	NOUN
fsr-3229	381	13	and	and	CCONJ
fsr-3229	381	14	100	100	NUM
fsr-3229	381	15	%	%	NOUN
fsr-3229	381	16	.	.	PUNCT
fsr-3229	382	1	100.00	100.00	NUM
fsr-3229	382	2	%	%	NOUN
fsr-3229	382	3	12	12	NUM
fsr-3229	382	4	.	.	PUNCT
fsr-3229	383	1	multiply	multiply	NOUN
fsr-3229	383	2	lines	line	NOUN
fsr-3229	383	3	9	9	NUM
fsr-3229	383	4	and	and	CCONJ
fsr-3229	383	5	10	10	NUM
fsr-3229	383	6	.	.	PUNCT
fsr-3229	384	1	this	this	DET
fsr-3229	384	2	amount	amount	NOUN
fsr-3229	384	3	qualifies	qualify	VERB
fsr-3229	384	4	to	to	PART
fsr-3229	384	5	lower	lower	VERB
fsr-3229	384	6	the	the	DET
fsr-3229	384	7	taxable	taxable	ADJ
fsr-3229	384	8	income	income	NOUN
fsr-3229	384	9	using	use	VERB
fsr-3229	384	10	0.471	0.471	NUM
fsr-3229	384	11	tax	tax	NOUN
fsr-3229	384	12	rate	rate	NOUN
fsr-3229	384	13	.	.	PUNCT
fsr-3229	385	1	$	$	SYM
fsr-3229	385	2	0	0	NUM
fsr-3229	385	3	13	13	NUM
fsr-3229	385	4	.	.	PUNCT
fsr-3229	386	1	multiply	multiply	VERB
fsr-3229	386	2	lines	line	NOUN
fsr-3229	386	3	7	7	NUM
fsr-3229	386	4	,	,	PUNCT
fsr-3229	386	5	11	11	NUM
fsr-3229	386	6	,	,	PUNCT
fsr-3229	386	7	and	and	CCONJ
fsr-3229	386	8	21	21	NUM
fsr-3229	386	9	.	.	PUNCT
fsr-3229	387	1	this	this	DET
fsr-3229	387	2	overlap	overlap	NOUN
fsr-3229	387	3	amount	amount	NOUN
fsr-3229	387	4	qualifies	qualify	VERB
fsr-3229	387	5	to	to	PART
fsr-3229	387	6	lower	lower	VERB
fsr-3229	387	7	the	the	DET
fsr-3229	387	8	taxable	taxable	ADJ
fsr-3229	387	9	income	income	NOUN
fsr-3229	387	10	using	use	VERB
fsr-3229	387	11	0.42	0.42	NUM
fsr-3229	387	12	tax	tax	NOUN
fsr-3229	387	13	rate	rate	NOUN
fsr-3229	387	14	.	.	PUNCT
fsr-3229	388	1	$	$	SYM
fsr-3229	388	2	0	0	NUM
fsr-3229	388	3	14	14	NUM
fsr-3229	388	4	.	.	PUNCT
fsr-3229	388	5	enter	enter	VERB
fsr-3229	388	6	0	0	NUM
fsr-3229	389	1	if	if	SCONJ
fsr-3229	389	2	line	line	NOUN
fsr-3229	389	3	13	13	NUM
fsr-3229	389	4	is	be	AUX
fsr-3229	389	5	$	$	SYM
fsr-3229	389	6	0	0	NUM
fsr-3229	389	7	;	;	PUNCT
fsr-3229	389	8	else	else	ADV
fsr-3229	389	9	1	1	NUM
fsr-3229	389	10	.	.	PUNCT
fsr-3229	389	11	eliminate	eliminate	VERB
fsr-3229	389	12	all	all	PRON
fsr-3229	389	13	but	but	SCONJ
fsr-3229	389	14	the	the	DET
fsr-3229	389	15	overlap	overlap	NOUN
fsr-3229	389	16	at	at	ADP
fsr-3229	389	17	0.42	0.42	NUM
fsr-3229	389	18	tax	tax	NOUN
fsr-3229	389	19	rate	rate	NOUN
fsr-3229	389	20	.	.	PUNCT
fsr-3229	389	21	0	0	NUM
fsr-3229	390	1	15	15	NUM
fsr-3229	390	2	.	.	PUNCT
fsr-3229	390	3	enter	enter	VERB
fsr-3229	390	4	0	0	NUM
fsr-3229	391	1	if	if	SCONJ
fsr-3229	391	2	line	line	NOUN
fsr-3229	391	3	11	11	NUM
fsr-3229	391	4	is	be	AUX
fsr-3229	391	5	0	0	NUM
fsr-3229	391	6	%	%	NOUN
fsr-3229	391	7	;	;	PUNCT
fsr-3229	391	8	else	else	ADV
fsr-3229	391	9	1	1	NUM
fsr-3229	391	10	.	.	PUNCT
fsr-3229	391	11	eliminate	eliminate	VERB
fsr-3229	391	12	those	those	PRON
fsr-3229	391	13	who	who	PRON
fsr-3229	391	14	qualified	qualify	VERB
fsr-3229	391	15	for	for	ADP
fsr-3229	391	16	tax	tax	NOUN
fsr-3229	391	17	savings	saving	NOUN
fsr-3229	391	18	at	at	ADP
fsr-3229	391	19	0.471	0.471	NUM
fsr-3229	391	20	.	.	PUNCT
fsr-3229	392	1	1	1	NUM
fsr-3229	392	2	16	16	NUM
fsr-3229	392	3	.	.	PUNCT
fsr-3229	393	1	multiply	multiply	VERB
fsr-3229	393	2	lines	line	NOUN
fsr-3229	393	3	8	8	NUM
fsr-3229	393	4	,	,	PUNCT
fsr-3229	393	5	9	9	NUM
fsr-3229	393	6	and	and	CCONJ
fsr-3229	393	7	10	10	NUM
fsr-3229	393	8	.	.	PUNCT
fsr-3229	394	1	dollar	dollar	NOUN
fsr-3229	394	2	tax	tax	NOUN
fsr-3229	394	3	savings	saving	NOUN
fsr-3229	394	4	at	at	ADP
fsr-3229	394	5	0.471	0.471	NUM
fsr-3229	394	6	.	.	PUNCT
fsr-3229	395	1	this	this	PRON
fsr-3229	395	2	is	be	AUX
fsr-3229	395	3	also	also	ADV
fsr-3229	395	4	total	total	ADJ
fsr-3229	395	5	tax	tax	NOUN
fsr-3229	395	6	savings	saving	NOUN
fsr-3229	395	7	to	to	ADP
fsr-3229	395	8	date	date	NOUN
fsr-3229	395	9	.	.	PUNCT
fsr-3229	396	1	$	$	SYM
fsr-3229	396	2	0	0	NUM
fsr-3229	396	3	17	17	NUM
fsr-3229	396	4	.	.	PUNCT
fsr-3229	396	5	enter	enter	VERB
fsr-3229	396	6	taxable	taxable	ADJ
fsr-3229	396	7	income	income	NOUN
fsr-3229	396	8	that	that	PRON
fsr-3229	396	9	is	be	AUX
fsr-3229	396	10	first	first	ADV
fsr-3229	396	11	taxed	tax	VERB
fsr-3229	396	12	at	at	ADP
fsr-3229	396	13	0.42	0.42	NUM
fsr-3229	396	14	.	.	PUNCT
fsr-3229	397	1	$	$	SYM
fsr-3229	397	2	538,444	538,444	NUM
fsr-3229	397	3	18	18	NUM
fsr-3229	397	4	.	.	PUNCT
fsr-3229	398	1	multiply	multiply	NOUN
fsr-3229	398	2	line	line	NOUN
fsr-3229	398	3	15	15	NUM
fsr-3229	398	4	by	by	ADP
fsr-3229	398	5	larger	large	ADJ
fsr-3229	398	6	of	of	ADP
fsr-3229	398	7	(	(	PUNCT
fsr-3229	398	8	line	line	NOUN
fsr-3229	398	9	4	4	NUM
fsr-3229	398	10	minus	minus	NOUN
fsr-3229	398	11	line	line	NOUN
fsr-3229	398	12	17	17	NUM
fsr-3229	398	13	)	)	PUNCT
fsr-3229	398	14	and	and	CCONJ
fsr-3229	398	15	zero	zero	NUM
fsr-3229	398	16	.	.	PUNCT
fsr-3229	399	1	the	the	DET
fsr-3229	399	2	taxable	taxable	ADJ
fsr-3229	399	3	income	income	NOUN
fsr-3229	399	4	for	for	ADP
fsr-3229	399	5	those	those	PRON
fsr-3229	399	6	who	who	PRON
fsr-3229	399	7	qualify	qualify	VERB
fsr-3229	399	8	in	in	ADP
fsr-3229	399	9	0.42	0.42	NUM
fsr-3229	399	10	bracket	bracket	NOUN
fsr-3229	399	11	.	.	PUNCT
fsr-3229	400	1	$	$	SYM
fsr-3229	400	2	0	0	NUM
fsr-3229	400	3	19	19	NUM
fsr-3229	400	4	.	.	PUNCT
fsr-3229	401	1	enter	enter	VERB
fsr-3229	401	2	zero	zero	NUM
fsr-3229	401	3	if	if	SCONJ
fsr-3229	401	4	line	line	NOUN
fsr-3229	401	5	18	18	NUM
fsr-3229	401	6	equals	equal	VERB
fsr-3229	401	7	$	$	SYM
fsr-3229	401	8	0	0	NUM
fsr-3229	401	9	;	;	PUNCT
fsr-3229	401	10	else	else	ADV
fsr-3229	401	11	1	1	NUM
fsr-3229	401	12	.	.	PUNCT
fsr-3229	401	13	equals	equal	VERB
fsr-3229	401	14	1	1	NUM
fsr-3229	401	15	if	if	SCONJ
fsr-3229	401	16	qualifies	qualify	VERB
fsr-3229	401	17	at	at	ADP
fsr-3229	401	18	least	least	ADJ
fsr-3229	401	19	in	in	ADP
fsr-3229	401	20	part	part	NOUN
fsr-3229	401	21	for	for	ADP
fsr-3229	401	22	0.42	0.42	NUM
fsr-3229	401	23	tax	tax	NOUN
fsr-3229	401	24	savings	saving	NOUN
fsr-3229	401	25	.	.	PUNCT
fsr-3229	402	1	0	0	NUM
fsr-3229	403	1	20	20	NUM
fsr-3229	403	2	.	.	PUNCT
fsr-3229	403	3	enter	enter	VERB
fsr-3229	403	4	0.42	0.42	NUM
fsr-3229	403	5	.	.	PUNCT
fsr-3229	404	1	this	this	PRON
fsr-3229	404	2	is	be	AUX
fsr-3229	404	3	marginal	marginal	ADJ
fsr-3229	404	4	tax	tax	NOUN
fsr-3229	404	5	rate	rate	NOUN
fsr-3229	404	6	for	for	ADP
fsr-3229	404	7	those	those	PRON
fsr-3229	404	8	with	with	ADP
fsr-3229	404	9	taxable	taxable	ADJ
fsr-3229	404	10	income	income	NOUN
fsr-3229	404	11	falling	fall	VERB
fsr-3229	404	12	in	in	ADP
fsr-3229	404	13	the	the	DET
fsr-3229	404	14	range	range	NOUN
fsr-3229	404	15	given	give	VERB
fsr-3229	404	16	by	by	ADP
fsr-3229	404	17	lines	line	NOUN
fsr-3229	404	18	5	5	NUM
fsr-3229	404	19	and	and	CCONJ
fsr-3229	404	20	17	17	NUM
fsr-3229	404	21	.	.	PUNCT
fsr-3229	405	1	0.42	0.42	NUM
fsr-3229	405	2	21	21	NUM
fsr-3229	405	3	.	.	PUNCT
fsr-3229	406	1	divide	divide	ADJ
fsr-3229	406	2	line	line	NOUN
fsr-3229	406	3	1	1	NUM
fsr-3229	406	4	by	by	ADP
fsr-3229	406	5	(	(	PUNCT
fsr-3229	406	6	one	one	NUM
fsr-3229	406	7	minus	minus	ADP
fsr-3229	406	8	line	line	NOUN
fsr-3229	406	9	20	20	NUM
fsr-3229	406	10	)	)	PUNCT
fsr-3229	406	11	.	.	PUNCT
fsr-3229	407	1	this	this	PRON
fsr-3229	407	2	is	be	AUX
fsr-3229	407	3	maximum	maximum	ADV
fsr-3229	407	4	deductible	deductible	ADJ
fsr-3229	407	5	ira	ira	PROPN
fsr-3229	407	6	for	for	ADP
fsr-3229	407	7	0.42	0.42	NUM
fsr-3229	407	8	.	.	PUNCT
fsr-3229	408	1	$	$	SYM
fsr-3229	408	2	34,969	34,969	NUM
fsr-3229	408	3	22	22	NUM
fsr-3229	408	4	.	.	PUNCT
fsr-3229	408	5	enter	enter	VERB
fsr-3229	408	6	smaller	small	ADJ
fsr-3229	408	7	of	of	ADP
fsr-3229	408	8	line	line	NOUN
fsr-3229	408	9	19	19	NUM
fsr-3229	408	10	and	and	CCONJ
fsr-3229	408	11	(	(	PUNCT
fsr-3229	408	12	line	line	NOUN
fsr-3229	408	13	18	18	NUM
fsr-3229	408	14	divided	divide	VERB
fsr-3229	408	15	by	by	ADP
fsr-3229	408	16	line	line	NOUN
fsr-3229	408	17	21	21	NUM
fsr-3229	408	18	)	)	PUNCT
fsr-3229	408	19	.	.	PUNCT
fsr-3229	409	1	this	this	PRON
fsr-3229	409	2	is	be	AUX
fsr-3229	409	3	the	the	DET
fsr-3229	409	4	percentage	percentage	NOUN
fsr-3229	409	5	of	of	ADP
fsr-3229	409	6	the	the	DET
fsr-3229	409	7	maximum	maximum	ADJ
fsr-3229	409	8	tax	tax	NOUN
fsr-3229	409	9	savings	saving	NOUN
fsr-3229	409	10	for	for	ADP
fsr-3229	409	11	those	those	PRON
fsr-3229	409	12	getting	get	VERB
fsr-3229	409	13	0.42	0.42	NUM
fsr-3229	409	14	.	.	PUNCT
fsr-3229	409	15	0.00	0.00	NUM
fsr-3229	409	16	%	%	NOUN
fsr-3229	409	17	23	23	NUM
fsr-3229	409	18	.	.	PUNCT
fsr-3229	410	1	enter	enter	VERB
fsr-3229	410	2	one	one	NUM
fsr-3229	410	3	minus	minus	ADP
fsr-3229	410	4	line	line	NOUN
fsr-3229	410	5	22	22	NUM
fsr-3229	410	6	.	.	PUNCT
fsr-3229	411	1	this	this	PRON
fsr-3229	411	2	is	be	AUX
fsr-3229	411	3	the	the	DET
fsr-3229	411	4	percentage	percentage	NOUN
fsr-3229	411	5	qualifying	qualifying	NOUN
fsr-3229	411	6	for	for	ADP
fsr-3229	411	7	0.396	0.396	NUM
fsr-3229	411	8	overlap	overlap	NOUN
fsr-3229	411	9	if	if	SCONJ
fsr-3229	411	10	between	between	ADP
fsr-3229	411	11	0	0	NUM
fsr-3229	411	12	%	%	NOUN
fsr-3229	411	13	and	and	CCONJ
fsr-3229	411	14	100	100	NUM
fsr-3229	411	15	%	%	NOUN
fsr-3229	411	16	.	.	PUNCT
fsr-3229	412	1	100.00	100.00	NUM
fsr-3229	412	2	%	%	NOUN
fsr-3229	412	3	24	24	NUM
fsr-3229	412	4	.	.	PUNCT
fsr-3229	412	5	enter	enter	VERB
fsr-3229	412	6	1	1	NUM
fsr-3229	412	7	if	if	SCONJ
fsr-3229	412	8	line	line	NOUN
fsr-3229	412	9	14	14	NUM
fsr-3229	412	10	equals	equal	VERB
fsr-3229	412	11	0	0	NUM
fsr-3229	412	12	;	;	PUNCT
fsr-3229	412	13	else	else	ADV
fsr-3229	412	14	0	0	NUM
fsr-3229	412	15	.	.	PROPN
fsr-3229	412	16	1	1	NUM
fsr-3229	412	17	25	25	NUM
fsr-3229	412	18	.	.	PUNCT
fsr-3229	413	1	multiply	multiply	PROPN
fsr-3229	413	2	lines	line	NOUN
fsr-3229	413	3	21	21	NUM
fsr-3229	413	4	,	,	PUNCT
fsr-3229	413	5	22	22	NUM
fsr-3229	413	6	,	,	PUNCT
fsr-3229	413	7	and	and	CCONJ
fsr-3229	413	8	24	24	NUM
fsr-3229	413	9	.	.	PUNCT
fsr-3229	414	1	this	this	DET
fsr-3229	414	2	amount	amount	NOUN
fsr-3229	414	3	qualifies	qualify	VERB
fsr-3229	414	4	to	to	PART
fsr-3229	414	5	lower	lower	VERB
fsr-3229	414	6	the	the	DET
fsr-3229	414	7	taxable	taxable	ADJ
fsr-3229	414	8	income	income	NOUN
fsr-3229	414	9	using	use	VERB
fsr-3229	414	10	0.42	0.42	NUM
fsr-3229	414	11	tax	tax	NOUN
fsr-3229	414	12	rate	rate	NOUN
fsr-3229	414	13	.	.	PUNCT
fsr-3229	415	1	$	$	SYM
fsr-3229	415	2	0	0	NUM
fsr-3229	415	3	26	26	NUM
fsr-3229	415	4	.	.	PUNCT
fsr-3229	416	1	multiply	multiply	PROPN
fsr-3229	416	2	lines	line	NOUN
fsr-3229	416	3	19	19	NUM
fsr-3229	416	4	,	,	PUNCT
fsr-3229	416	5	23	23	NUM
fsr-3229	416	6	,	,	PUNCT
fsr-3229	416	7	and	and	CCONJ
fsr-3229	416	8	35	35	NUM
fsr-3229	416	9	.	.	PUNCT
fsr-3229	417	1	this	this	DET
fsr-3229	417	2	overlap	overlap	NOUN
fsr-3229	417	3	amount	amount	NOUN
fsr-3229	417	4	qualifies	qualify	VERB
fsr-3229	417	5	to	to	PART
fsr-3229	417	6	lower	lower	VERB
fsr-3229	417	7	the	the	DET
fsr-3229	417	8	taxable	taxable	ADJ
fsr-3229	417	9	income	income	NOUN
fsr-3229	417	10	using	use	VERB
fsr-3229	417	11	0.396	0.396	NUM
fsr-3229	417	12	tax	tax	NOUN
fsr-3229	417	13	rate	rate	NOUN
fsr-3229	417	14	.	.	PUNCT
fsr-3229	418	1	$	$	SYM
fsr-3229	418	2	0	0	NUM
fsr-3229	418	3	27	27	NUM
fsr-3229	418	4	.	.	PUNCT
fsr-3229	418	5	enter	enter	VERB
fsr-3229	418	6	0	0	NUM
fsr-3229	419	1	if	if	SCONJ
fsr-3229	419	2	line	line	NOUN
fsr-3229	419	3	23	23	NUM
fsr-3229	419	4	equals	equal	VERB
fsr-3229	419	5	0	0	NUM
fsr-3229	419	6	%	%	NOUN
fsr-3229	419	7	;	;	PUNCT
fsr-3229	419	8	else	else	ADV
fsr-3229	419	9	1	1	NUM
fsr-3229	419	10	.	.	PUNCT
fsr-3229	419	11	eliminate	eliminate	VERB
fsr-3229	419	12	those	those	PRON
fsr-3229	419	13	that	that	PRON
fsr-3229	419	14	maxed	maxe	VERB
fsr-3229	419	15	out	out	ADP
fsr-3229	419	16	tax	tax	NOUN
fsr-3229	419	17	savings	saving	NOUN
fsr-3229	419	18	at	at	ADP
fsr-3229	419	19	0.42	0.42	NUM
fsr-3229	419	20	.	.	PUNCT
fsr-3229	419	21	1	1	NUM
fsr-3229	419	22	28	28	NUM
fsr-3229	419	23	.	.	PUNCT
fsr-3229	420	1	enter	enter	VERB
fsr-3229	420	2	smaller	small	ADJ
fsr-3229	420	3	of	of	ADP
fsr-3229	420	4	lines	line	NOUN
fsr-3229	420	5	27	27	NUM
fsr-3229	420	6	and	and	CCONJ
fsr-3229	420	7	15	15	NUM
fsr-3229	420	8	.	.	PUNCT
fsr-3229	421	1	we	we	PRON
fsr-3229	421	2	have	have	AUX
fsr-3229	421	3	now	now	ADV
fsr-3229	421	4	taken	take	VERB
fsr-3229	421	5	out	out	ADP
fsr-3229	421	6	those	those	PRON
fsr-3229	421	7	who	who	PRON
fsr-3229	421	8	have	have	AUX
fsr-3229	421	9	maxed	maxe	VERB
fsr-3229	421	10	out	out	ADP
fsr-3229	421	11	to	to	ADP
fsr-3229	421	12	date	date	NOUN
fsr-3229	421	13	.	.	PUNCT
fsr-3229	422	1	1	1	NUM
fsr-3229	422	2	29	29	NUM
fsr-3229	422	3	.	.	PUNCT
fsr-3229	423	1	multiply	multiply	VERB
fsr-3229	423	2	lines	line	NOUN
fsr-3229	423	3	20	20	NUM
fsr-3229	423	4	,	,	PUNCT
fsr-3229	423	5	21	21	NUM
fsr-3229	423	6	,	,	PUNCT
fsr-3229	423	7	and	and	CCONJ
fsr-3229	423	8	22	22	NUM
fsr-3229	423	9	.	.	PUNCT
fsr-3229	424	1	this	this	PRON
fsr-3229	424	2	is	be	AUX
fsr-3229	424	3	dollar	dollar	NOUN
fsr-3229	424	4	tax	tax	NOUN
fsr-3229	424	5	savings	saving	NOUN
fsr-3229	424	6	if	if	SCONJ
fsr-3229	424	7	getting	get	VERB
fsr-3229	424	8	0.42	0.42	NUM
fsr-3229	424	9	.	.	PUNCT
fsr-3229	425	1	$	$	SYM
fsr-3229	425	2	0	0	NUM
fsr-3229	425	3	30	30	NUM
fsr-3229	425	4	.	.	PUNCT
fsr-3229	426	1	multiply	multiply	PROPN
fsr-3229	426	2	lines	line	NOUN
fsr-3229	426	3	11	11	NUM
fsr-3229	426	4	and	and	CCONJ
fsr-3229	426	5	29	29	NUM
fsr-3229	426	6	.	.	PUNCT
fsr-3229	427	1	this	this	PRON
fsr-3229	427	2	adjusts	adjust	VERB
fsr-3229	427	3	for	for	ADP
fsr-3229	427	4	overlap	overlap	NOUN
fsr-3229	427	5	and	and	CCONJ
fsr-3229	427	6	gives	give	VERB
fsr-3229	427	7	new	new	ADJ
fsr-3229	427	8	tax	tax	NOUN
fsr-3229	427	9	savings	saving	NOUN
fsr-3229	427	10	to	to	PART
fsr-3229	427	11	add	add	VERB
fsr-3229	427	12	in	in	ADP
fsr-3229	427	13	.	.	PUNCT
fsr-3229	428	1	$	$	SYM
fsr-3229	428	2	0	0	NUM
fsr-3229	428	3	31	31	NUM
fsr-3229	428	4	.	.	PUNCT
fsr-3229	428	5	enter	enter	VERB
fsr-3229	428	6	taxable	taxable	ADJ
fsr-3229	428	7	income	income	NOUN
fsr-3229	428	8	that	that	PRON
fsr-3229	428	9	is	be	AUX
fsr-3229	428	10	first	first	ADV
fsr-3229	428	11	taxed	tax	VERB
fsr-3229	428	12	at	at	ADP
fsr-3229	428	13	0.396	0.396	NUM
fsr-3229	428	14	.	.	PUNCT
fsr-3229	429	1	$	$	SYM
fsr-3229	429	2	301,495	301,495	NUM
fsr-3229	429	3	32	32	NUM
fsr-3229	429	4	.	.	PUNCT
fsr-3229	430	1	multiply	multiply	NOUN
fsr-3229	430	2	line	line	NOUN
fsr-3229	430	3	28	28	NUM
fsr-3229	430	4	by	by	ADP
fsr-3229	430	5	the	the	DET
fsr-3229	430	6	larger	large	ADJ
fsr-3229	430	7	of	of	ADP
fsr-3229	430	8	(	(	PUNCT
fsr-3229	430	9	line	line	NOUN
fsr-3229	430	10	4	4	NUM
fsr-3229	430	11	minus	minus	NOUN
fsr-3229	430	12	line	line	NOUN
fsr-3229	430	13	31	31	NUM
fsr-3229	430	14	)	)	PUNCT
fsr-3229	430	15	and	and	CCONJ
fsr-3229	430	16	0	0	X
fsr-3229	430	17	.	.	PUNCT
fsr-3229	431	1	the	the	DET
fsr-3229	431	2	taxable	taxable	ADJ
fsr-3229	431	3	income	income	NOUN
fsr-3229	431	4	for	for	ADP
fsr-3229	431	5	those	those	PRON
fsr-3229	431	6	who	who	PRON
fsr-3229	431	7	qualify	qualify	VERB
fsr-3229	431	8	in	in	ADP
fsr-3229	431	9	0.396	0.396	NUM
fsr-3229	431	10	bracket	bracket	NOUN
fsr-3229	431	11	.	.	PUNCT
fsr-3229	432	1	$	$	SYM
fsr-3229	432	2	0	0	NUM
fsr-3229	432	3	390	390	NUM
fsr-3229	432	4	r.m	r.m	PROPN
fsr-3229	432	5	.	.	PROPN
fsr-3229	432	6	hull	hull	PROPN
fsr-3229	432	7	,	,	PUNCT
fsr-3229	432	8	j.b	j.b	PROPN
fsr-3229	432	9	.	.	PROPN
fsr-3229	432	10	hull	hull	NOUN
fsr-3229	432	11	/	/	SYM
fsr-3229	432	12	financial	financial	ADJ
fsr-3229	432	13	services	service	NOUN
fsr-3229	432	14	review	review	VERB
fsr-3229	432	15	25	25	NUM
fsr-3229	432	16	(	(	PUNCT
fsr-3229	432	17	2016	2016	NUM
fsr-3229	432	18	)	)	PUNCT
fsr-3229	433	1	373–414	373–414	NUM
fsr-3229	433	2	table	table	NOUN
fsr-3229	433	3	4	4	NUM
fsr-3229	433	4	(	(	PUNCT
fsr-3229	433	5	continued	continue	VERB
fsr-3229	433	6	)	)	PUNCT
fsr-3229	433	7	33	33	NUM
fsr-3229	433	8	.	.	PUNCT
fsr-3229	434	1	enter	enter	VERB
fsr-3229	434	2	0	0	NUM
fsr-3229	435	1	if	if	SCONJ
fsr-3229	435	2	line	line	NOUN
fsr-3229	435	3	32	32	NUM
fsr-3229	435	4	equals	equal	VERB
fsr-3229	435	5	$	$	SYM
fsr-3229	435	6	0	0	NUM
fsr-3229	435	7	;	;	PUNCT
fsr-3229	435	8	else	else	ADV
fsr-3229	435	9	1	1	NUM
fsr-3229	435	10	.	.	PUNCT
fsr-3229	435	11	equals	equal	VERB
fsr-3229	435	12	1	1	NUM
fsr-3229	435	13	if	if	SCONJ
fsr-3229	435	14	qualifies	qualify	VERB
fsr-3229	435	15	at	at	ADP
fsr-3229	435	16	least	least	ADJ
fsr-3229	435	17	in	in	ADP
fsr-3229	435	18	part	part	NOUN
fsr-3229	435	19	for	for	ADP
fsr-3229	435	20	0.396	0.396	NUM
fsr-3229	435	21	tax	tax	NOUN
fsr-3229	435	22	savings	saving	NOUN
fsr-3229	435	23	.	.	PUNCT
fsr-3229	435	24	0	0	NUM
fsr-3229	436	1	34	34	NUM
fsr-3229	436	2	.	.	PUNCT
fsr-3229	436	3	enter	enter	VERB
fsr-3229	436	4	0.396	0.396	NUM
fsr-3229	436	5	.	.	PUNCT
fsr-3229	437	1	this	this	PRON
fsr-3229	437	2	is	be	AUX
fsr-3229	437	3	the	the	DET
fsr-3229	437	4	marginal	marginal	ADJ
fsr-3229	437	5	tax	tax	NOUN
fsr-3229	437	6	rate	rate	NOUN
fsr-3229	437	7	for	for	ADP
fsr-3229	437	8	those	those	PRON
fsr-3229	437	9	with	with	ADP
fsr-3229	437	10	taxable	taxable	ADJ
fsr-3229	437	11	income	income	NOUN
fsr-3229	437	12	falling	fall	VERB
fsr-3229	437	13	in	in	ADP
fsr-3229	437	14	the	the	DET
fsr-3229	437	15	range	range	NOUN
fsr-3229	437	16	given	give	VERB
fsr-3229	437	17	by	by	ADP
fsr-3229	437	18	lines	line	NOUN
fsr-3229	437	19	17	17	NUM
fsr-3229	437	20	and	and	CCONJ
fsr-3229	437	21	31	31	NUM
fsr-3229	437	22	.	.	NOUN
fsr-3229	437	23	0.396	0.396	NUM
fsr-3229	437	24	35	35	NUM
fsr-3229	437	25	.	.	PUNCT
fsr-3229	438	1	divide	divide	ADJ
fsr-3229	438	2	line	line	NOUN
fsr-3229	438	3	1	1	NUM
fsr-3229	438	4	by	by	ADP
fsr-3229	438	5	(	(	PUNCT
fsr-3229	438	6	one	one	NUM
fsr-3229	438	7	minus	minus	ADP
fsr-3229	438	8	line	line	NOUN
fsr-3229	438	9	34	34	NUM
fsr-3229	438	10	)	)	PUNCT
fsr-3229	438	11	.	.	PUNCT
fsr-3229	439	1	this	this	PRON
fsr-3229	439	2	is	be	AUX
fsr-3229	439	3	maximum	maximum	ADJ
fsr-3229	439	4	deductible	deductible	ADJ
fsr-3229	439	5	ira	ira	PROPN
fsr-3229	439	6	for	for	ADP
fsr-3229	439	7	0.396	0.396	NUM
fsr-3229	439	8	.	.	PUNCT
fsr-3229	440	1	$	$	SYM
fsr-3229	440	2	33,579	33,579	NUM
fsr-3229	440	3	36	36	NUM
fsr-3229	440	4	.	.	PUNCT
fsr-3229	441	1	enter	enter	VERB
fsr-3229	441	2	smaller	small	ADJ
fsr-3229	441	3	of	of	ADP
fsr-3229	441	4	line	line	NOUN
fsr-3229	441	5	33	33	NUM
fsr-3229	441	6	and	and	CCONJ
fsr-3229	441	7	(	(	PUNCT
fsr-3229	441	8	line	line	NOUN
fsr-3229	441	9	32	32	NUM
fsr-3229	441	10	divided	divide	VERB
fsr-3229	441	11	by	by	ADP
fsr-3229	441	12	line	line	NOUN
fsr-3229	441	13	35	35	NUM
fsr-3229	441	14	)	)	PUNCT
fsr-3229	441	15	.	.	PUNCT
fsr-3229	442	1	this	this	PRON
fsr-3229	442	2	is	be	AUX
fsr-3229	442	3	the	the	DET
fsr-3229	442	4	percentage	percentage	NOUN
fsr-3229	442	5	of	of	ADP
fsr-3229	442	6	the	the	DET
fsr-3229	442	7	maximum	maximum	ADJ
fsr-3229	442	8	tax	tax	NOUN
fsr-3229	442	9	savings	saving	NOUN
fsr-3229	442	10	for	for	ADP
fsr-3229	442	11	those	those	PRON
fsr-3229	442	12	getting	get	VERB
fsr-3229	442	13	0.396	0.396	NUM
fsr-3229	442	14	.	.	PUNCT
fsr-3229	443	1	0.00	0.00	NUM
fsr-3229	443	2	%	%	NOUN
fsr-3229	443	3	37	37	NUM
fsr-3229	443	4	.	.	PUNCT
fsr-3229	443	5	enter	enter	VERB
fsr-3229	443	6	one	one	NUM
fsr-3229	443	7	minus	minus	ADP
fsr-3229	443	8	line	line	NOUN
fsr-3229	443	9	36	36	NUM
fsr-3229	443	10	.	.	PUNCT
fsr-3229	444	1	this	this	PRON
fsr-3229	444	2	is	be	AUX
fsr-3229	444	3	the	the	DET
fsr-3229	444	4	percentage	percentage	NOUN
fsr-3229	444	5	qualifying	qualifying	NOUN
fsr-3229	444	6	for	for	ADP
fsr-3229	444	7	0.336	0.336	NUM
fsr-3229	444	8	overlap	overlap	NOUN
fsr-3229	444	9	if	if	SCONJ
fsr-3229	444	10	between	between	ADP
fsr-3229	444	11	0	0	NUM
fsr-3229	444	12	%	%	NOUN
fsr-3229	444	13	and	and	CCONJ
fsr-3229	444	14	100	100	NUM
fsr-3229	444	15	%	%	NOUN
fsr-3229	444	16	.	.	PUNCT
fsr-3229	445	1	100.00	100.00	NUM
fsr-3229	445	2	%	%	NOUN
fsr-3229	445	3	38	38	NUM
fsr-3229	445	4	.	.	PUNCT
fsr-3229	445	5	enter	enter	VERB
fsr-3229	445	6	1	1	NUM
fsr-3229	445	7	if	if	SCONJ
fsr-3229	445	8	line	line	NOUN
fsr-3229	445	9	29	29	NUM
fsr-3229	445	10	equals	equal	VERB
fsr-3229	445	11	0	0	NUM
fsr-3229	445	12	;	;	PUNCT
fsr-3229	445	13	else	else	ADV
fsr-3229	445	14	0	0	NUM
fsr-3229	445	15	.	.	PROPN
fsr-3229	445	16	1	1	NUM
fsr-3229	445	17	39	39	NUM
fsr-3229	445	18	.	.	PUNCT
fsr-3229	446	1	multiply	multiply	VERB
fsr-3229	446	2	lines	line	NOUN
fsr-3229	446	3	35	35	NUM
fsr-3229	446	4	,	,	PUNCT
fsr-3229	446	5	36	36	NUM
fsr-3229	446	6	,	,	PUNCT
fsr-3229	446	7	and	and	CCONJ
fsr-3229	446	8	38	38	NUM
fsr-3229	446	9	.	.	PUNCT
fsr-3229	447	1	this	this	DET
fsr-3229	447	2	amount	amount	NOUN
fsr-3229	447	3	qualifies	qualify	VERB
fsr-3229	447	4	to	to	PART
fsr-3229	447	5	lower	lower	VERB
fsr-3229	447	6	the	the	DET
fsr-3229	447	7	taxable	taxable	ADJ
fsr-3229	447	8	income	income	NOUN
fsr-3229	447	9	using	use	VERB
fsr-3229	447	10	0.396	0.396	NUM
fsr-3229	447	11	tax	tax	NOUN
fsr-3229	447	12	rate	rate	NOUN
fsr-3229	447	13	.	.	PUNCT
fsr-3229	448	1	$	$	SYM
fsr-3229	448	2	0	0	NUM
fsr-3229	448	3	40	40	NUM
fsr-3229	448	4	.	.	PUNCT
fsr-3229	449	1	multiply	multiply	VERB
fsr-3229	449	2	lines	line	NOUN
fsr-3229	449	3	33	33	NUM
fsr-3229	449	4	,	,	PUNCT
fsr-3229	449	5	37	37	NUM
fsr-3229	449	6	,	,	PUNCT
fsr-3229	449	7	and	and	CCONJ
fsr-3229	449	8	49	49	NUM
fsr-3229	449	9	.	.	PUNCT
fsr-3229	450	1	this	this	DET
fsr-3229	450	2	overlap	overlap	NOUN
fsr-3229	450	3	amount	amount	NOUN
fsr-3229	450	4	qualifies	qualify	VERB
fsr-3229	450	5	to	to	PART
fsr-3229	450	6	lower	lower	VERB
fsr-3229	450	7	the	the	DET
fsr-3229	450	8	taxable	taxable	ADJ
fsr-3229	450	9	income	income	NOUN
fsr-3229	450	10	using	use	VERB
fsr-3229	450	11	0.336	0.336	NUM
fsr-3229	450	12	tax	tax	NOUN
fsr-3229	450	13	rate	rate	NOUN
fsr-3229	450	14	.	.	PUNCT
fsr-3229	451	1	$	$	SYM
fsr-3229	451	2	0	0	NUM
fsr-3229	451	3	41	41	NUM
fsr-3229	451	4	.	.	PUNCT
fsr-3229	452	1	enter	enter	VERB
fsr-3229	452	2	0	0	NUM
fsr-3229	453	1	if	if	SCONJ
fsr-3229	453	2	line	line	NOUN
fsr-3229	453	3	37	37	NUM
fsr-3229	453	4	equals	equal	VERB
fsr-3229	453	5	0	0	NUM
fsr-3229	453	6	%	%	NOUN
fsr-3229	453	7	;	;	PUNCT
fsr-3229	453	8	else	else	ADV
fsr-3229	453	9	1	1	NUM
fsr-3229	453	10	.	.	PUNCT
fsr-3229	453	11	eliminate	eliminate	VERB
fsr-3229	453	12	those	those	PRON
fsr-3229	453	13	that	that	PRON
fsr-3229	453	14	maxed	maxe	VERB
fsr-3229	453	15	out	out	ADP
fsr-3229	453	16	tax	tax	NOUN
fsr-3229	453	17	savings	saving	NOUN
fsr-3229	453	18	at	at	ADP
fsr-3229	453	19	0.396	0.396	NUM
fsr-3229	453	20	.	.	PUNCT
fsr-3229	454	1	1	1	NUM
fsr-3229	454	2	42	42	NUM
fsr-3229	454	3	.	.	PUNCT
fsr-3229	454	4	enter	enter	VERB
fsr-3229	454	5	smaller	small	ADJ
fsr-3229	454	6	of	of	ADP
fsr-3229	454	7	lines	line	NOUN
fsr-3229	454	8	41	41	NUM
fsr-3229	454	9	and	and	CCONJ
fsr-3229	454	10	28	28	NUM
fsr-3229	454	11	.	.	PUNCT
fsr-3229	455	1	we	we	PRON
fsr-3229	455	2	have	have	AUX
fsr-3229	455	3	now	now	ADV
fsr-3229	455	4	taken	take	VERB
fsr-3229	455	5	out	out	ADP
fsr-3229	455	6	those	those	PRON
fsr-3229	455	7	who	who	PRON
fsr-3229	455	8	have	have	AUX
fsr-3229	455	9	maxed	maxe	VERB
fsr-3229	455	10	out	out	ADP
fsr-3229	455	11	to	to	ADP
fsr-3229	455	12	date	date	NOUN
fsr-3229	455	13	.	.	PUNCT
fsr-3229	456	1	1	1	NUM
fsr-3229	456	2	43	43	NUM
fsr-3229	456	3	.	.	PUNCT
fsr-3229	457	1	multiply	multiply	PROPN
fsr-3229	457	2	lines	line	NOUN
fsr-3229	457	3	34	34	NUM
fsr-3229	457	4	,	,	PUNCT
fsr-3229	457	5	35	35	NUM
fsr-3229	457	6	,	,	PUNCT
fsr-3229	457	7	and	and	CCONJ
fsr-3229	457	8	36	36	NUM
fsr-3229	457	9	.	.	PUNCT
fsr-3229	458	1	this	this	PRON
fsr-3229	458	2	is	be	AUX
fsr-3229	458	3	dollar	dollar	NOUN
fsr-3229	458	4	tax	tax	NOUN
fsr-3229	458	5	savings	saving	NOUN
fsr-3229	458	6	if	if	SCONJ
fsr-3229	458	7	getting	get	VERB
fsr-3229	458	8	0.396	0.396	NUM
fsr-3229	458	9	.	.	PUNCT
fsr-3229	459	1	$	$	SYM
fsr-3229	459	2	0	0	NUM
fsr-3229	459	3	44	44	NUM
fsr-3229	459	4	.	.	PUNCT
fsr-3229	460	1	multiply	multiply	PROPN
fsr-3229	460	2	lines	line	NOUN
fsr-3229	460	3	23	23	NUM
fsr-3229	460	4	and	and	CCONJ
fsr-3229	460	5	43	43	NUM
fsr-3229	460	6	.	.	PUNCT
fsr-3229	461	1	this	this	PRON
fsr-3229	461	2	adjusts	adjust	VERB
fsr-3229	461	3	for	for	ADP
fsr-3229	461	4	overlap	overlap	NOUN
fsr-3229	461	5	and	and	CCONJ
fsr-3229	461	6	gives	give	VERB
fsr-3229	461	7	new	new	ADJ
fsr-3229	461	8	tax	tax	NOUN
fsr-3229	461	9	savings	saving	NOUN
fsr-3229	461	10	to	to	PART
fsr-3229	461	11	add	add	VERB
fsr-3229	461	12	in	in	ADP
fsr-3229	461	13	.	.	PUNCT
fsr-3229	462	1	$	$	SYM
fsr-3229	462	2	0	0	NUM
fsr-3229	462	3	45	45	NUM
fsr-3229	462	4	.	.	PUNCT
fsr-3229	462	5	enter	enter	VERB
fsr-3229	462	6	taxable	taxable	ADJ
fsr-3229	462	7	income	income	NOUN
fsr-3229	462	8	that	that	PRON
fsr-3229	462	9	is	be	AUX
fsr-3229	462	10	first	first	ADV
fsr-3229	462	11	taxed	tax	VERB
fsr-3229	462	12	at	at	ADP
fsr-3229	462	13	0.336	0.336	NUM
fsr-3229	462	14	.	.	PUNCT
fsr-3229	463	1	$	$	SYM
fsr-3229	463	2	197,871	197,871	NUM
fsr-3229	463	3	46	46	NUM
fsr-3229	463	4	.	.	PUNCT
fsr-3229	464	1	multiply	multiply	AUX
fsr-3229	464	2	line	line	NOUN
fsr-3229	464	3	42	42	NUM
fsr-3229	464	4	by	by	ADP
fsr-3229	464	5	the	the	DET
fsr-3229	464	6	larger	large	ADJ
fsr-3229	464	7	of	of	ADP
fsr-3229	464	8	(	(	PUNCT
fsr-3229	464	9	line	line	NOUN
fsr-3229	464	10	4	4	NUM
fsr-3229	464	11	minus	minus	NOUN
fsr-3229	464	12	line	line	NOUN
fsr-3229	464	13	45	45	NUM
fsr-3229	464	14	)	)	PUNCT
fsr-3229	464	15	and	and	CCONJ
fsr-3229	464	16	0	0	X
fsr-3229	464	17	.	.	PUNCT
fsr-3229	465	1	the	the	DET
fsr-3229	465	2	taxable	taxable	ADJ
fsr-3229	465	3	income	income	NOUN
fsr-3229	465	4	for	for	ADP
fsr-3229	465	5	those	those	PRON
fsr-3229	465	6	who	who	PRON
fsr-3229	465	7	qualify	qualify	VERB
fsr-3229	465	8	in	in	ADP
fsr-3229	465	9	0.336	0.336	NUM
fsr-3229	465	10	bracket	bracket	NOUN
fsr-3229	465	11	.	.	PUNCT
fsr-3229	466	1	$	$	SYM
fsr-3229	466	2	0	0	NUM
fsr-3229	466	3	47	47	NUM
fsr-3229	466	4	.	.	PUNCT
fsr-3229	467	1	enter	enter	VERB
fsr-3229	467	2	0	0	NUM
fsr-3229	468	1	if	if	SCONJ
fsr-3229	468	2	line	line	NOUN
fsr-3229	468	3	46	46	NUM
fsr-3229	468	4	equals	equal	VERB
fsr-3229	468	5	$	$	SYM
fsr-3229	468	6	0	0	NUM
fsr-3229	468	7	;	;	PUNCT
fsr-3229	468	8	else	else	ADV
fsr-3229	468	9	1	1	NUM
fsr-3229	468	10	.	.	PUNCT
fsr-3229	468	11	equals	equal	VERB
fsr-3229	468	12	1	1	NUM
fsr-3229	468	13	if	if	SCONJ
fsr-3229	468	14	qualifies	qualify	VERB
fsr-3229	468	15	at	at	ADP
fsr-3229	468	16	least	least	ADJ
fsr-3229	468	17	in	in	ADP
fsr-3229	468	18	part	part	NOUN
fsr-3229	468	19	for	for	ADP
fsr-3229	468	20	0.336	0.336	NUM
fsr-3229	468	21	tax	tax	NOUN
fsr-3229	468	22	savings	saving	NOUN
fsr-3229	468	23	.	.	PUNCT
fsr-3229	468	24	0	0	NUM
fsr-3229	469	1	48	48	NUM
fsr-3229	469	2	.	.	PUNCT
fsr-3229	469	3	enter	enter	VERB
fsr-3229	469	4	0.336	0.336	NUM
fsr-3229	469	5	.	.	PUNCT
fsr-3229	470	1	this	this	PRON
fsr-3229	470	2	is	be	AUX
fsr-3229	470	3	the	the	DET
fsr-3229	470	4	marginal	marginal	ADJ
fsr-3229	470	5	tax	tax	NOUN
fsr-3229	470	6	rate	rate	NOUN
fsr-3229	470	7	for	for	ADP
fsr-3229	470	8	those	those	PRON
fsr-3229	470	9	with	with	ADP
fsr-3229	470	10	taxable	taxable	ADJ
fsr-3229	470	11	income	income	NOUN
fsr-3229	470	12	falling	fall	VERB
fsr-3229	470	13	in	in	ADP
fsr-3229	470	14	the	the	DET
fsr-3229	470	15	range	range	NOUN
fsr-3229	470	16	given	give	VERB
fsr-3229	470	17	by	by	ADP
fsr-3229	470	18	lines	line	NOUN
fsr-3229	470	19	31	31	NUM
fsr-3229	470	20	and	and	CCONJ
fsr-3229	470	21	48	48	NUM
fsr-3229	470	22	.	.	PUNCT
fsr-3229	471	1	0.336	0.336	NUM
fsr-3229	471	2	49	49	NUM
fsr-3229	471	3	.	.	PUNCT
fsr-3229	472	1	divide	divide	ADJ
fsr-3229	472	2	line	line	NOUN
fsr-3229	472	3	1	1	NUM
fsr-3229	472	4	by	by	ADP
fsr-3229	472	5	(	(	PUNCT
fsr-3229	472	6	one	one	NUM
fsr-3229	472	7	minus	minus	ADP
fsr-3229	472	8	line	line	NOUN
fsr-3229	472	9	48	48	NUM
fsr-3229	472	10	)	)	PUNCT
fsr-3229	472	11	.	.	PUNCT
fsr-3229	473	1	this	this	PRON
fsr-3229	473	2	is	be	AUX
fsr-3229	473	3	maximum	maximum	ADJ
fsr-3229	473	4	deductible	deductible	ADJ
fsr-3229	473	5	ira	ira	PROPN
fsr-3229	473	6	for	for	ADP
fsr-3229	473	7	0.336	0.336	NUM
fsr-3229	473	8	.	.	PUNCT
fsr-3229	474	1	$	$	SYM
fsr-3229	474	2	30,545	30,545	NUM
fsr-3229	474	3	50	50	NUM
fsr-3229	474	4	.	.	PUNCT
fsr-3229	474	5	enter	enter	VERB
fsr-3229	474	6	smaller	small	ADJ
fsr-3229	474	7	of	of	ADP
fsr-3229	474	8	line	line	NOUN
fsr-3229	474	9	47	47	NUM
fsr-3229	474	10	and	and	CCONJ
fsr-3229	474	11	(	(	PUNCT
fsr-3229	474	12	line	line	NOUN
fsr-3229	474	13	46	46	NUM
fsr-3229	474	14	divided	divide	VERB
fsr-3229	474	15	by	by	ADP
fsr-3229	474	16	line	line	NOUN
fsr-3229	474	17	49	49	NUM
fsr-3229	474	18	)	)	PUNCT
fsr-3229	474	19	.	.	PUNCT
fsr-3229	475	1	this	this	PRON
fsr-3229	475	2	is	be	AUX
fsr-3229	475	3	the	the	DET
fsr-3229	475	4	percentage	percentage	NOUN
fsr-3229	475	5	of	of	ADP
fsr-3229	475	6	the	the	DET
fsr-3229	475	7	maximum	maximum	ADJ
fsr-3229	475	8	tax	tax	NOUN
fsr-3229	475	9	savings	saving	NOUN
fsr-3229	475	10	for	for	ADP
fsr-3229	475	11	those	those	PRON
fsr-3229	475	12	getting	get	VERB
fsr-3229	475	13	0.336	0.336	NUM
fsr-3229	475	14	.	.	PUNCT
fsr-3229	476	1	0.00	0.00	NUM
fsr-3229	476	2	%	%	NOUN
fsr-3229	476	3	51	51	NUM
fsr-3229	476	4	.	.	PUNCT
fsr-3229	476	5	enter	enter	VERB
fsr-3229	476	6	one	one	NUM
fsr-3229	476	7	minus	minus	ADP
fsr-3229	476	8	line	line	NOUN
fsr-3229	476	9	50	50	NUM
fsr-3229	476	10	.	.	PUNCT
fsr-3229	477	1	this	this	PRON
fsr-3229	477	2	is	be	AUX
fsr-3229	477	3	the	the	DET
fsr-3229	477	4	percentage	percentage	NOUN
fsr-3229	477	5	qualifying	qualifying	NOUN
fsr-3229	477	6	for	for	ADP
fsr-3229	477	7	0.30	0.30	NUM
fsr-3229	477	8	overlap	overlap	NOUN
fsr-3229	477	9	if	if	SCONJ
fsr-3229	477	10	between	between	ADP
fsr-3229	477	11	0	0	NUM
fsr-3229	477	12	%	%	NOUN
fsr-3229	477	13	and	and	CCONJ
fsr-3229	477	14	100	100	NUM
fsr-3229	477	15	%	%	NOUN
fsr-3229	477	16	.	.	PUNCT
fsr-3229	478	1	100.00	100.00	NUM
fsr-3229	478	2	%	%	NOUN
fsr-3229	478	3	52	52	NUM
fsr-3229	478	4	.	.	PUNCT
fsr-3229	478	5	enter	enter	VERB
fsr-3229	478	6	1	1	NUM
fsr-3229	478	7	if	if	SCONJ
fsr-3229	478	8	line	line	NOUN
fsr-3229	478	9	43	43	NUM
fsr-3229	478	10	equals	equal	VERB
fsr-3229	478	11	0	0	NUM
fsr-3229	478	12	;	;	PUNCT
fsr-3229	478	13	else	else	ADV
fsr-3229	478	14	0	0	NUM
fsr-3229	478	15	.	.	NOUN
fsr-3229	478	16	1	1	NUM
fsr-3229	478	17	53	53	NUM
fsr-3229	478	18	.	.	PUNCT
fsr-3229	479	1	multiply	multiply	VERB
fsr-3229	479	2	lines	line	NOUN
fsr-3229	479	3	49	49	NUM
fsr-3229	479	4	,	,	PUNCT
fsr-3229	479	5	50	50	NUM
fsr-3229	479	6	,	,	PUNCT
fsr-3229	479	7	and	and	CCONJ
fsr-3229	479	8	52	52	NUM
fsr-3229	479	9	.	.	PUNCT
fsr-3229	480	1	this	this	DET
fsr-3229	480	2	amount	amount	NOUN
fsr-3229	480	3	qualifies	qualify	VERB
fsr-3229	480	4	to	to	PART
fsr-3229	480	5	lower	lower	VERB
fsr-3229	480	6	the	the	DET
fsr-3229	480	7	taxable	taxable	ADJ
fsr-3229	480	8	income	income	NOUN
fsr-3229	480	9	using	use	VERB
fsr-3229	480	10	0.336	0.336	NUM
fsr-3229	480	11	tax	tax	NOUN
fsr-3229	480	12	rate	rate	NOUN
fsr-3229	480	13	.	.	PUNCT
fsr-3229	481	1	$	$	SYM
fsr-3229	481	2	0	0	NUM
fsr-3229	481	3	54	54	NUM
fsr-3229	481	4	.	.	PUNCT
fsr-3229	482	1	multiply	multiply	VERB
fsr-3229	482	2	lines	line	NOUN
fsr-3229	482	3	47	47	NUM
fsr-3229	482	4	,	,	PUNCT
fsr-3229	482	5	51	51	NUM
fsr-3229	482	6	,	,	PUNCT
fsr-3229	482	7	and	and	CCONJ
fsr-3229	482	8	63	63	NUM
fsr-3229	482	9	.	.	PUNCT
fsr-3229	483	1	this	this	DET
fsr-3229	483	2	overlap	overlap	NOUN
fsr-3229	483	3	amount	amount	NOUN
fsr-3229	483	4	qualifies	qualify	VERB
fsr-3229	483	5	to	to	PART
fsr-3229	483	6	lower	lower	VERB
fsr-3229	483	7	the	the	DET
fsr-3229	483	8	taxable	taxable	ADJ
fsr-3229	483	9	income	income	NOUN
fsr-3229	483	10	using	use	VERB
fsr-3229	483	11	0.30	0.30	NUM
fsr-3229	483	12	tax	tax	NOUN
fsr-3229	483	13	rate	rate	NOUN
fsr-3229	483	14	.	.	PUNCT
fsr-3229	484	1	$	$	SYM
fsr-3229	484	2	0	0	NUM
fsr-3229	484	3	55	55	NUM
fsr-3229	484	4	.	.	PUNCT
fsr-3229	484	5	enter	enter	VERB
fsr-3229	484	6	0	0	NUM
fsr-3229	485	1	if	if	SCONJ
fsr-3229	485	2	line	line	NOUN
fsr-3229	485	3	51	51	NUM
fsr-3229	485	4	equals	equal	VERB
fsr-3229	485	5	0	0	NUM
fsr-3229	485	6	%	%	NOUN
fsr-3229	485	7	;	;	PUNCT
fsr-3229	485	8	else	else	ADV
fsr-3229	485	9	1	1	NUM
fsr-3229	485	10	.	.	PUNCT
fsr-3229	485	11	eliminate	eliminate	VERB
fsr-3229	485	12	those	those	PRON
fsr-3229	485	13	that	that	PRON
fsr-3229	485	14	maxed	maxe	VERB
fsr-3229	485	15	out	out	ADP
fsr-3229	485	16	tax	tax	NOUN
fsr-3229	485	17	savings	saving	NOUN
fsr-3229	485	18	at	at	ADP
fsr-3229	485	19	0.336	0.336	NUM
fsr-3229	485	20	.	.	PUNCT
fsr-3229	486	1	1	1	NUM
fsr-3229	486	2	56	56	NUM
fsr-3229	486	3	.	.	PUNCT
fsr-3229	486	4	enter	enter	VERB
fsr-3229	486	5	smaller	small	ADJ
fsr-3229	486	6	of	of	ADP
fsr-3229	486	7	line	line	NOUN
fsr-3229	486	8	55	55	NUM
fsr-3229	486	9	and	and	CCONJ
fsr-3229	486	10	line	line	NOUN
fsr-3229	486	11	42	42	NUM
fsr-3229	486	12	.	.	PUNCT
fsr-3229	487	1	we	we	PRON
fsr-3229	487	2	have	have	AUX
fsr-3229	487	3	now	now	ADV
fsr-3229	487	4	taken	take	VERB
fsr-3229	487	5	out	out	ADP
fsr-3229	487	6	those	those	PRON
fsr-3229	487	7	who	who	PRON
fsr-3229	487	8	have	have	AUX
fsr-3229	487	9	maxed	maxe	VERB
fsr-3229	487	10	out	out	ADP
fsr-3229	487	11	to	to	ADP
fsr-3229	487	12	date	date	NOUN
fsr-3229	487	13	.	.	PUNCT
fsr-3229	488	1	1	1	NUM
fsr-3229	488	2	57	57	NUM
fsr-3229	488	3	.	.	PUNCT
fsr-3229	489	1	multiply	multiply	VERB
fsr-3229	489	2	lines	line	NOUN
fsr-3229	489	3	48	48	NUM
fsr-3229	489	4	,	,	PUNCT
fsr-3229	489	5	49	49	NUM
fsr-3229	489	6	,	,	PUNCT
fsr-3229	489	7	and	and	CCONJ
fsr-3229	489	8	50	50	NUM
fsr-3229	489	9	.	.	PUNCT
fsr-3229	490	1	this	this	PRON
fsr-3229	490	2	is	be	AUX
fsr-3229	490	3	dollar	dollar	NOUN
fsr-3229	490	4	tax	tax	NOUN
fsr-3229	490	5	savings	saving	NOUN
fsr-3229	490	6	if	if	SCONJ
fsr-3229	490	7	getting	get	VERB
fsr-3229	490	8	0.336	0.336	NUM
fsr-3229	490	9	.	.	PUNCT
fsr-3229	491	1	$	$	SYM
fsr-3229	491	2	0	0	NUM
fsr-3229	491	3	58	58	NUM
fsr-3229	491	4	.	.	PUNCT
fsr-3229	492	1	multiply	multiply	PROPN
fsr-3229	492	2	lines	line	NOUN
fsr-3229	492	3	37	37	NUM
fsr-3229	492	4	and	and	CCONJ
fsr-3229	492	5	57	57	NUM
fsr-3229	492	6	.	.	PUNCT
fsr-3229	493	1	this	this	PRON
fsr-3229	493	2	adjusts	adjust	VERB
fsr-3229	493	3	for	for	ADP
fsr-3229	493	4	overlap	overlap	NOUN
fsr-3229	493	5	and	and	CCONJ
fsr-3229	493	6	gives	give	VERB
fsr-3229	493	7	new	new	ADJ
fsr-3229	493	8	tax	tax	NOUN
fsr-3229	493	9	savings	saving	NOUN
fsr-3229	493	10	to	to	PART
fsr-3229	493	11	add	add	VERB
fsr-3229	493	12	in	in	ADP
fsr-3229	493	13	.	.	PUNCT
fsr-3229	494	1	$	$	SYM
fsr-3229	494	2	0	0	NUM
fsr-3229	494	3	59	59	NUM
fsr-3229	494	4	.	.	PUNCT
fsr-3229	494	5	enter	enter	VERB
fsr-3229	494	6	taxable	taxable	ADJ
fsr-3229	494	7	income	income	NOUN
fsr-3229	494	8	that	that	PRON
fsr-3229	494	9	is	be	AUX
fsr-3229	494	10	first	first	ADV
fsr-3229	494	11	taxed	tax	VERB
fsr-3229	494	12	at	at	ADP
fsr-3229	494	13	0.30	0.30	NUM
fsr-3229	494	14	.	.	PUNCT
fsr-3229	495	1	$	$	SYM
fsr-3229	495	2	98,089	98,089	NUM
fsr-3229	495	3	60	60	NUM
fsr-3229	495	4	.	.	PUNCT
fsr-3229	496	1	multiply	multiply	NOUN
fsr-3229	496	2	line	line	NOUN
fsr-3229	496	3	56	56	NUM
fsr-3229	496	4	by	by	ADP
fsr-3229	496	5	the	the	DET
fsr-3229	496	6	larger	large	ADJ
fsr-3229	496	7	of	of	ADP
fsr-3229	496	8	(	(	PUNCT
fsr-3229	496	9	line	line	NOUN
fsr-3229	496	10	4	4	NUM
fsr-3229	496	11	minus	minus	NOUN
fsr-3229	496	12	line	line	NOUN
fsr-3229	496	13	59	59	NUM
fsr-3229	496	14	)	)	PUNCT
fsr-3229	496	15	and	and	CCONJ
fsr-3229	496	16	0	0	X
fsr-3229	496	17	.	.	PUNCT
fsr-3229	497	1	the	the	DET
fsr-3229	497	2	taxable	taxable	ADJ
fsr-3229	497	3	income	income	NOUN
fsr-3229	497	4	for	for	ADP
fsr-3229	497	5	those	those	PRON
fsr-3229	497	6	who	who	PRON
fsr-3229	497	7	qualify	qualify	VERB
fsr-3229	497	8	in	in	ADP
fsr-3229	497	9	0.30	0.30	NUM
fsr-3229	497	10	bracket	bracket	NOUN
fsr-3229	497	11	.	.	PUNCT
fsr-3229	498	1	$	$	SYM
fsr-3229	498	2	58,588	58,588	NUM
fsr-3229	498	3	61	61	NUM
fsr-3229	498	4	.	.	PUNCT
fsr-3229	499	1	enter	enter	VERB
fsr-3229	499	2	0	0	NUM
fsr-3229	500	1	if	if	SCONJ
fsr-3229	500	2	line	line	NOUN
fsr-3229	500	3	60	60	NUM
fsr-3229	500	4	equals	equal	VERB
fsr-3229	500	5	$	$	SYM
fsr-3229	500	6	0	0	NUM
fsr-3229	500	7	;	;	PUNCT
fsr-3229	500	8	else	else	ADV
fsr-3229	500	9	1	1	NUM
fsr-3229	500	10	.	.	PUNCT
fsr-3229	500	11	equals	equal	VERB
fsr-3229	500	12	1	1	NUM
fsr-3229	500	13	if	if	SCONJ
fsr-3229	500	14	qualifies	qualify	VERB
fsr-3229	500	15	at	at	ADP
fsr-3229	500	16	least	least	ADJ
fsr-3229	500	17	in	in	ADP
fsr-3229	500	18	part	part	NOUN
fsr-3229	500	19	for	for	ADP
fsr-3229	500	20	0.30	0.30	NUM
fsr-3229	500	21	tax	tax	NOUN
fsr-3229	500	22	savings	saving	NOUN
fsr-3229	500	23	.	.	PUNCT
fsr-3229	501	1	1	1	NUM
fsr-3229	501	2	62	62	NUM
fsr-3229	501	3	.	.	PUNCT
fsr-3229	502	1	enter	enter	VERB
fsr-3229	502	2	0.30	0.30	NUM
fsr-3229	502	3	.	.	PUNCT
fsr-3229	503	1	this	this	PRON
fsr-3229	503	2	is	be	AUX
fsr-3229	503	3	the	the	DET
fsr-3229	503	4	marginal	marginal	ADJ
fsr-3229	503	5	tax	tax	NOUN
fsr-3229	503	6	rate	rate	NOUN
fsr-3229	503	7	for	for	ADP
fsr-3229	503	8	those	those	PRON
fsr-3229	503	9	with	with	ADP
fsr-3229	503	10	taxable	taxable	ADJ
fsr-3229	503	11	income	income	NOUN
fsr-3229	503	12	falling	fall	VERB
fsr-3229	503	13	in	in	ADP
fsr-3229	503	14	the	the	DET
fsr-3229	503	15	range	range	NOUN
fsr-3229	503	16	given	give	VERB
fsr-3229	503	17	by	by	ADP
fsr-3229	503	18	lines	line	NOUN
fsr-3229	503	19	48	48	NUM
fsr-3229	503	20	and	and	CCONJ
fsr-3229	503	21	59	59	NUM
fsr-3229	503	22	.	.	PUNCT
fsr-3229	503	23	0.30	0.30	NUM
fsr-3229	503	24	391r.m	391r.m	NOUN
fsr-3229	503	25	.	.	PUNCT
fsr-3229	504	1	hull	hull	NOUN
fsr-3229	504	2	,	,	PUNCT
fsr-3229	504	3	j.b	j.b	PROPN
fsr-3229	504	4	.	.	PROPN
fsr-3229	504	5	hull	hull	NOUN
fsr-3229	504	6	/	/	SYM
fsr-3229	504	7	financial	financial	ADJ
fsr-3229	504	8	services	service	NOUN
fsr-3229	504	9	review	review	VERB
fsr-3229	504	10	25	25	NUM
fsr-3229	504	11	(	(	PUNCT
fsr-3229	504	12	2016	2016	NUM
fsr-3229	504	13	)	)	PUNCT
fsr-3229	505	1	373–414	373–414	NUM
fsr-3229	505	2	table	table	NOUN
fsr-3229	505	3	4	4	NUM
fsr-3229	505	4	(	(	PUNCT
fsr-3229	505	5	continued	continue	VERB
fsr-3229	505	6	)	)	PUNCT
fsr-3229	505	7	63	63	NUM
fsr-3229	505	8	.	.	PUNCT
fsr-3229	506	1	divide	divide	ADJ
fsr-3229	506	2	line	line	NOUN
fsr-3229	506	3	1	1	NUM
fsr-3229	506	4	by	by	ADP
fsr-3229	506	5	(	(	PUNCT
fsr-3229	506	6	one	one	NUM
fsr-3229	506	7	minus	minus	ADP
fsr-3229	506	8	line	line	NOUN
fsr-3229	506	9	62	62	NUM
fsr-3229	506	10	)	)	PUNCT
fsr-3229	506	11	.	.	PUNCT
fsr-3229	507	1	this	this	PRON
fsr-3229	507	2	is	be	AUX
fsr-3229	507	3	maximum	maximum	ADV
fsr-3229	507	4	deductible	deductible	ADJ
fsr-3229	507	5	ira	ira	PROPN
fsr-3229	507	6	for	for	ADP
fsr-3229	507	7	0.30	0.30	NUM
fsr-3229	507	8	.	.	PUNCT
fsr-3229	508	1	$	$	SYM
fsr-3229	508	2	28,974	28,974	NUM
fsr-3229	508	3	64	64	NUM
fsr-3229	508	4	.	.	PUNCT
fsr-3229	508	5	enter	enter	VERB
fsr-3229	508	6	smaller	small	ADJ
fsr-3229	508	7	of	of	ADP
fsr-3229	508	8	line	line	NOUN
fsr-3229	508	9	61	61	NUM
fsr-3229	508	10	and	and	CCONJ
fsr-3229	508	11	(	(	PUNCT
fsr-3229	508	12	line	line	NOUN
fsr-3229	508	13	60	60	NUM
fsr-3229	508	14	divided	divide	VERB
fsr-3229	508	15	by	by	ADP
fsr-3229	508	16	line	line	NOUN
fsr-3229	508	17	63	63	NUM
fsr-3229	508	18	)	)	PUNCT
fsr-3229	508	19	.	.	PUNCT
fsr-3229	509	1	this	this	PRON
fsr-3229	509	2	is	be	AUX
fsr-3229	509	3	the	the	DET
fsr-3229	509	4	percentage	percentage	NOUN
fsr-3229	509	5	of	of	ADP
fsr-3229	509	6	the	the	DET
fsr-3229	509	7	maximum	maximum	ADJ
fsr-3229	509	8	tax	tax	NOUN
fsr-3229	509	9	savings	saving	NOUN
fsr-3229	509	10	for	for	ADP
fsr-3229	509	11	those	those	PRON
fsr-3229	509	12	getting	get	VERB
fsr-3229	509	13	0.30	0.30	NUM
fsr-3229	509	14	.	.	PUNCT
fsr-3229	510	1	100.00	100.00	NUM
fsr-3229	510	2	%	%	NOUN
fsr-3229	510	3	65	65	NUM
fsr-3229	510	4	.	.	PUNCT
fsr-3229	510	5	enter	enter	VERB
fsr-3229	510	6	one	one	NUM
fsr-3229	510	7	minus	minus	ADP
fsr-3229	510	8	line	line	NOUN
fsr-3229	510	9	64	64	NUM
fsr-3229	510	10	.	.	PUNCT
fsr-3229	511	1	this	this	PRON
fsr-3229	511	2	is	be	AUX
fsr-3229	511	3	the	the	DET
fsr-3229	511	4	percentage	percentage	NOUN
fsr-3229	511	5	qualifying	qualifying	NOUN
fsr-3229	511	6	for	for	ADP
fsr-3229	511	7	0.18	0.18	NUM
fsr-3229	511	8	overlap	overlap	NOUN
fsr-3229	511	9	if	if	SCONJ
fsr-3229	511	10	between	between	ADP
fsr-3229	511	11	0	0	NUM
fsr-3229	511	12	%	%	NOUN
fsr-3229	511	13	and	and	CCONJ
fsr-3229	511	14	100	100	NUM
fsr-3229	511	15	%	%	NOUN
fsr-3229	511	16	.	.	PUNCT
fsr-3229	512	1	0.00	0.00	NUM
fsr-3229	512	2	%	%	NOUN
fsr-3229	512	3	66	66	NUM
fsr-3229	512	4	.	.	PUNCT
fsr-3229	512	5	enter	enter	VERB
fsr-3229	512	6	1	1	NUM
fsr-3229	512	7	if	if	SCONJ
fsr-3229	512	8	line	line	NOUN
fsr-3229	512	9	57	57	NUM
fsr-3229	512	10	equals	equal	VERB
fsr-3229	512	11	0	0	NUM
fsr-3229	512	12	;	;	PUNCT
fsr-3229	512	13	else	else	ADV
fsr-3229	512	14	0	0	NUM
fsr-3229	512	15	.	.	PROPN
fsr-3229	512	16	1	1	NUM
fsr-3229	512	17	67	67	NUM
fsr-3229	512	18	.	.	PUNCT
fsr-3229	513	1	multiply	multiply	VERB
fsr-3229	513	2	lines	line	NOUN
fsr-3229	513	3	63	63	NUM
fsr-3229	513	4	,	,	PUNCT
fsr-3229	513	5	64	64	NUM
fsr-3229	513	6	,	,	PUNCT
fsr-3229	513	7	and	and	CCONJ
fsr-3229	513	8	66	66	NUM
fsr-3229	513	9	.	.	PUNCT
fsr-3229	514	1	this	this	DET
fsr-3229	514	2	amount	amount	NOUN
fsr-3229	514	3	qualifies	qualify	VERB
fsr-3229	514	4	to	to	PART
fsr-3229	514	5	lower	lower	VERB
fsr-3229	514	6	the	the	DET
fsr-3229	514	7	taxable	taxable	ADJ
fsr-3229	514	8	income	income	NOUN
fsr-3229	514	9	using	use	VERB
fsr-3229	514	10	0.30	0.30	NUM
fsr-3229	514	11	tax	tax	NOUN
fsr-3229	514	12	rate	rate	NOUN
fsr-3229	514	13	.	.	PUNCT
fsr-3229	515	1	$	$	SYM
fsr-3229	515	2	28,974	28,974	NUM
fsr-3229	515	3	68	68	NUM
fsr-3229	515	4	.	.	PUNCT
fsr-3229	516	1	multiply	multiply	VERB
fsr-3229	516	2	lines	line	NOUN
fsr-3229	516	3	61	61	NUM
fsr-3229	516	4	,	,	PUNCT
fsr-3229	516	5	65	65	NUM
fsr-3229	516	6	,	,	PUNCT
fsr-3229	516	7	and	and	CCONJ
fsr-3229	516	8	77	77	NUM
fsr-3229	516	9	.	.	PUNCT
fsr-3229	517	1	this	this	DET
fsr-3229	517	2	overlap	overlap	NOUN
fsr-3229	517	3	amount	amount	NOUN
fsr-3229	517	4	qualifies	qualify	VERB
fsr-3229	517	5	to	to	PART
fsr-3229	517	6	lower	lower	VERB
fsr-3229	517	7	the	the	DET
fsr-3229	517	8	taxable	taxable	ADJ
fsr-3229	517	9	income	income	NOUN
fsr-3229	517	10	using	use	VERB
fsr-3229	517	11	0.18	0.18	NUM
fsr-3229	517	12	tax	tax	NOUN
fsr-3229	517	13	rate	rate	NOUN
fsr-3229	517	14	.	.	PUNCT
fsr-3229	518	1	$	$	SYM
fsr-3229	518	2	0	0	NUM
fsr-3229	518	3	69	69	NUM
fsr-3229	518	4	.	.	PUNCT
fsr-3229	519	1	enter	enter	VERB
fsr-3229	519	2	0	0	NUM
fsr-3229	520	1	if	if	SCONJ
fsr-3229	520	2	line	line	NOUN
fsr-3229	520	3	65	65	NUM
fsr-3229	520	4	equals	equal	VERB
fsr-3229	520	5	0	0	NUM
fsr-3229	520	6	%	%	NOUN
fsr-3229	520	7	;	;	PUNCT
fsr-3229	520	8	else	else	ADV
fsr-3229	520	9	1	1	NUM
fsr-3229	520	10	.	.	PUNCT
fsr-3229	520	11	eliminate	eliminate	VERB
fsr-3229	520	12	those	those	PRON
fsr-3229	520	13	that	that	PRON
fsr-3229	520	14	maxed	maxe	VERB
fsr-3229	520	15	out	out	ADP
fsr-3229	520	16	tax	tax	NOUN
fsr-3229	520	17	savings	saving	NOUN
fsr-3229	520	18	at	at	ADP
fsr-3229	520	19	0.30	0.30	NUM
fsr-3229	520	20	.	.	PUNCT
fsr-3229	520	21	0	0	NUM
fsr-3229	521	1	70	70	NUM
fsr-3229	521	2	.	.	PUNCT
fsr-3229	521	3	enter	enter	VERB
fsr-3229	521	4	smaller	small	ADJ
fsr-3229	521	5	of	of	ADP
fsr-3229	521	6	line	line	NOUN
fsr-3229	521	7	69	69	NUM
fsr-3229	521	8	and	and	CCONJ
fsr-3229	521	9	line	line	NOUN
fsr-3229	521	10	56	56	NUM
fsr-3229	521	11	.	.	PUNCT
fsr-3229	522	1	we	we	PRON
fsr-3229	522	2	have	have	AUX
fsr-3229	522	3	now	now	ADV
fsr-3229	522	4	taken	take	VERB
fsr-3229	522	5	out	out	ADP
fsr-3229	522	6	those	those	PRON
fsr-3229	522	7	who	who	PRON
fsr-3229	522	8	have	have	AUX
fsr-3229	522	9	maxed	maxe	VERB
fsr-3229	522	10	out	out	ADP
fsr-3229	522	11	to	to	ADP
fsr-3229	522	12	date	date	NOUN
fsr-3229	522	13	.	.	PUNCT
fsr-3229	523	1	0	0	NUM
fsr-3229	524	1	71	71	NUM
fsr-3229	524	2	.	.	PUNCT
fsr-3229	525	1	multiply	multiply	NOUN
fsr-3229	525	2	lines	line	NOUN
fsr-3229	525	3	62	62	NUM
fsr-3229	525	4	,	,	PUNCT
fsr-3229	525	5	63	63	NUM
fsr-3229	525	6	,	,	PUNCT
fsr-3229	525	7	and	and	CCONJ
fsr-3229	525	8	64	64	NUM
fsr-3229	525	9	.	.	PUNCT
fsr-3229	526	1	this	this	PRON
fsr-3229	526	2	is	be	AUX
fsr-3229	526	3	dollar	dollar	NOUN
fsr-3229	526	4	tax	tax	NOUN
fsr-3229	526	5	savings	saving	NOUN
fsr-3229	526	6	if	if	SCONJ
fsr-3229	526	7	getting	get	VERB
fsr-3229	526	8	0.30	0.30	NUM
fsr-3229	526	9	.	.	PUNCT
fsr-3229	527	1	$	$	SYM
fsr-3229	527	2	8,692	8,692	NUM
fsr-3229	527	3	72	72	NUM
fsr-3229	527	4	.	.	PUNCT
fsr-3229	528	1	multiply	multiply	PROPN
fsr-3229	528	2	lines	line	NOUN
fsr-3229	528	3	51	51	NUM
fsr-3229	528	4	and	and	CCONJ
fsr-3229	528	5	71	71	NUM
fsr-3229	528	6	.	.	PUNCT
fsr-3229	529	1	this	this	PRON
fsr-3229	529	2	adjusts	adjust	VERB
fsr-3229	529	3	for	for	ADP
fsr-3229	529	4	overlap	overlap	NOUN
fsr-3229	529	5	and	and	CCONJ
fsr-3229	529	6	gives	give	VERB
fsr-3229	529	7	new	new	ADJ
fsr-3229	529	8	tax	tax	NOUN
fsr-3229	529	9	savings	saving	NOUN
fsr-3229	529	10	to	to	PART
fsr-3229	529	11	add	add	VERB
fsr-3229	529	12	in	in	ADP
fsr-3229	529	13	.	.	PUNCT
fsr-3229	530	1	$	$	SYM
fsr-3229	530	2	8,692	8,692	NUM
fsr-3229	530	3	73	73	NUM
fsr-3229	530	4	.	.	PUNCT
fsr-3229	530	5	enter	enter	VERB
fsr-3229	530	6	taxable	taxable	ADJ
fsr-3229	530	7	income	income	NOUN
fsr-3229	530	8	that	that	PRON
fsr-3229	530	9	is	be	AUX
fsr-3229	530	10	first	first	ADV
fsr-3229	530	11	taxed	tax	VERB
fsr-3229	530	12	at	at	ADP
fsr-3229	530	13	0.18	0.18	NUM
fsr-3229	530	14	.	.	PUNCT
fsr-3229	531	1	$	$	SYM
fsr-3229	531	2	24,165	24,165	NUM
fsr-3229	531	3	74	74	NUM
fsr-3229	531	4	.	.	PUNCT
fsr-3229	532	1	multiply	multiply	PROPN
fsr-3229	532	2	line	line	NOUN
fsr-3229	532	3	70	70	NUM
fsr-3229	532	4	by	by	ADP
fsr-3229	532	5	the	the	DET
fsr-3229	532	6	larger	large	ADJ
fsr-3229	532	7	of	of	ADP
fsr-3229	532	8	(	(	PUNCT
fsr-3229	532	9	line	line	NOUN
fsr-3229	532	10	4	4	NUM
fsr-3229	532	11	minus	minus	NOUN
fsr-3229	532	12	line	line	NOUN
fsr-3229	532	13	73	73	NUM
fsr-3229	532	14	)	)	PUNCT
fsr-3229	532	15	and	and	CCONJ
fsr-3229	532	16	0	0	X
fsr-3229	532	17	.	.	PUNCT
fsr-3229	533	1	the	the	DET
fsr-3229	533	2	taxable	taxable	ADJ
fsr-3229	533	3	income	income	NOUN
fsr-3229	533	4	for	for	ADP
fsr-3229	533	5	those	those	PRON
fsr-3229	533	6	who	who	PRON
fsr-3229	533	7	qualify	qualify	VERB
fsr-3229	533	8	in	in	ADP
fsr-3229	533	9	0.18	0.18	NUM
fsr-3229	533	10	bracket	bracket	NOUN
fsr-3229	533	11	.	.	PUNCT
fsr-3229	534	1	$	$	SYM
fsr-3229	534	2	0	0	NUM
fsr-3229	534	3	75	75	NUM
fsr-3229	534	4	.	.	PUNCT
fsr-3229	535	1	enter	enter	VERB
fsr-3229	535	2	0	0	NUM
fsr-3229	536	1	if	if	SCONJ
fsr-3229	536	2	line	line	NOUN
fsr-3229	536	3	74	74	NUM
fsr-3229	536	4	equals	equal	VERB
fsr-3229	536	5	$	$	SYM
fsr-3229	536	6	0	0	NUM
fsr-3229	536	7	;	;	PUNCT
fsr-3229	536	8	else	else	ADV
fsr-3229	536	9	1	1	NUM
fsr-3229	536	10	.	.	PUNCT
fsr-3229	536	11	equals	equal	VERB
fsr-3229	536	12	1	1	NUM
fsr-3229	536	13	if	if	SCONJ
fsr-3229	536	14	qualifies	qualify	VERB
fsr-3229	536	15	at	at	ADP
fsr-3229	536	16	least	least	ADJ
fsr-3229	536	17	in	in	ADP
fsr-3229	536	18	part	part	NOUN
fsr-3229	536	19	for	for	ADP
fsr-3229	536	20	0.18	0.18	NUM
fsr-3229	536	21	tax	tax	NOUN
fsr-3229	536	22	savings	saving	NOUN
fsr-3229	536	23	.	.	PUNCT
fsr-3229	537	1	0	0	NUM
fsr-3229	538	1	76	76	NUM
fsr-3229	538	2	.	.	PUNCT
fsr-3229	538	3	enter	enter	VERB
fsr-3229	538	4	0.18	0.18	NUM
fsr-3229	538	5	.	.	PUNCT
fsr-3229	539	1	this	this	PRON
fsr-3229	539	2	is	be	AUX
fsr-3229	539	3	the	the	DET
fsr-3229	539	4	marginal	marginal	ADJ
fsr-3229	539	5	tax	tax	NOUN
fsr-3229	539	6	rate	rate	NOUN
fsr-3229	539	7	for	for	ADP
fsr-3229	539	8	those	those	PRON
fsr-3229	539	9	with	with	ADP
fsr-3229	539	10	taxable	taxable	ADJ
fsr-3229	539	11	income	income	NOUN
fsr-3229	539	12	falling	fall	VERB
fsr-3229	539	13	in	in	ADP
fsr-3229	539	14	the	the	DET
fsr-3229	539	15	range	range	NOUN
fsr-3229	539	16	given	give	VERB
fsr-3229	539	17	by	by	ADP
fsr-3229	539	18	lines	line	NOUN
fsr-3229	539	19	59	59	NUM
fsr-3229	539	20	and	and	CCONJ
fsr-3229	539	21	73	73	NUM
fsr-3229	539	22	.	.	PUNCT
fsr-3229	540	1	0.18	0.18	NUM
fsr-3229	540	2	77	77	NUM
fsr-3229	540	3	.	.	PUNCT
fsr-3229	541	1	divide	divide	ADJ
fsr-3229	541	2	line	line	NOUN
fsr-3229	541	3	1	1	NUM
fsr-3229	541	4	by	by	ADP
fsr-3229	541	5	(	(	PUNCT
fsr-3229	541	6	one	one	NUM
fsr-3229	541	7	minus	minus	ADP
fsr-3229	541	8	line	line	NOUN
fsr-3229	541	9	76	76	NUM
fsr-3229	541	10	)	)	PUNCT
fsr-3229	541	11	.	.	PUNCT
fsr-3229	542	1	this	this	PRON
fsr-3229	542	2	is	be	AUX
fsr-3229	542	3	maximum	maximum	ADJ
fsr-3229	542	4	deductible	deductible	ADJ
fsr-3229	542	5	ira	ira	PROPN
fsr-3229	542	6	for	for	ADP
fsr-3229	542	7	0.18	0.18	NUM
fsr-3229	542	8	.	.	PUNCT
fsr-3229	543	1	$	$	SYM
fsr-3229	543	2	24,734	24,734	NUM
fsr-3229	543	3	78	78	NUM
fsr-3229	543	4	.	.	PUNCT
fsr-3229	544	1	enter	enter	VERB
fsr-3229	544	2	smaller	small	ADJ
fsr-3229	544	3	of	of	ADP
fsr-3229	544	4	line	line	NOUN
fsr-3229	544	5	75	75	NUM
fsr-3229	545	1	and	and	CCONJ
fsr-3229	545	2	(	(	PUNCT
fsr-3229	545	3	line	line	NOUN
fsr-3229	545	4	74	74	NUM
fsr-3229	545	5	divided	divide	VERB
fsr-3229	545	6	by	by	ADP
fsr-3229	545	7	line	line	NOUN
fsr-3229	545	8	77	77	NUM
fsr-3229	545	9	)	)	PUNCT
fsr-3229	545	10	.	.	PUNCT
fsr-3229	546	1	this	this	PRON
fsr-3229	546	2	is	be	AUX
fsr-3229	546	3	the	the	DET
fsr-3229	546	4	percentage	percentage	NOUN
fsr-3229	546	5	of	of	ADP
fsr-3229	546	6	the	the	DET
fsr-3229	546	7	maximum	maximum	ADJ
fsr-3229	546	8	tax	tax	NOUN
fsr-3229	546	9	savings	saving	NOUN
fsr-3229	546	10	for	for	ADP
fsr-3229	546	11	those	those	PRON
fsr-3229	546	12	getting	get	VERB
fsr-3229	546	13	0.18	0.18	NUM
fsr-3229	546	14	.	.	PUNCT
fsr-3229	546	15	0.00	0.00	NUM
fsr-3229	546	16	%	%	NOUN
fsr-3229	546	17	79	79	NUM
fsr-3229	546	18	.	.	PUNCT
fsr-3229	547	1	enter	enter	VERB
fsr-3229	547	2	one	one	NUM
fsr-3229	547	3	minus	minus	ADP
fsr-3229	547	4	line	line	NOUN
fsr-3229	547	5	78	78	NUM
fsr-3229	547	6	.	.	PUNCT
fsr-3229	548	1	this	this	PRON
fsr-3229	548	2	is	be	AUX
fsr-3229	548	3	the	the	DET
fsr-3229	548	4	percentage	percentage	NOUN
fsr-3229	548	5	qualifying	qualifying	NOUN
fsr-3229	548	6	for	for	ADP
fsr-3229	548	7	0.12	0.12	NUM
fsr-3229	548	8	overlap	overlap	NOUN
fsr-3229	548	9	if	if	SCONJ
fsr-3229	548	10	between	between	ADP
fsr-3229	548	11	0	0	NUM
fsr-3229	548	12	%	%	NOUN
fsr-3229	548	13	and	and	CCONJ
fsr-3229	548	14	100	100	NUM
fsr-3229	548	15	%	%	NOUN
fsr-3229	548	16	.	.	PUNCT
fsr-3229	549	1	100.00	100.00	NUM
fsr-3229	549	2	%	%	NOUN
fsr-3229	549	3	80	80	NUM
fsr-3229	549	4	.	.	PUNCT
fsr-3229	549	5	enter	enter	VERB
fsr-3229	549	6	1	1	NUM
fsr-3229	549	7	if	if	SCONJ
fsr-3229	549	8	line	line	NOUN
fsr-3229	549	9	71	71	NUM
fsr-3229	549	10	equals	equal	VERB
fsr-3229	549	11	1	1	NUM
fsr-3229	549	12	;	;	PUNCT
fsr-3229	549	13	else	else	ADV
fsr-3229	549	14	0	0	NUM
fsr-3229	549	15	.	.	NOUN
fsr-3229	549	16	0	0	NUM
fsr-3229	550	1	81	81	NUM
fsr-3229	550	2	.	.	PUNCT
fsr-3229	551	1	multiply	multiply	VERB
fsr-3229	551	2	lines	line	NOUN
fsr-3229	551	3	77	77	NUM
fsr-3229	551	4	,	,	PUNCT
fsr-3229	551	5	78	78	NUM
fsr-3229	551	6	,	,	PUNCT
fsr-3229	551	7	and	and	CCONJ
fsr-3229	551	8	80	80	NUM
fsr-3229	551	9	.	.	PUNCT
fsr-3229	552	1	this	this	DET
fsr-3229	552	2	amount	amount	NOUN
fsr-3229	552	3	qualifies	qualify	VERB
fsr-3229	552	4	to	to	PART
fsr-3229	552	5	lower	lower	VERB
fsr-3229	552	6	the	the	DET
fsr-3229	552	7	taxable	taxable	ADJ
fsr-3229	552	8	income	income	NOUN
fsr-3229	552	9	using	use	VERB
fsr-3229	552	10	0.18	0.18	NUM
fsr-3229	552	11	tax	tax	NOUN
fsr-3229	552	12	rate	rate	NOUN
fsr-3229	552	13	.	.	PUNCT
fsr-3229	553	1	$	$	SYM
fsr-3229	553	2	0	0	NUM
fsr-3229	553	3	82	82	NUM
fsr-3229	553	4	.	.	PUNCT
fsr-3229	554	1	multiply	multiply	PROPN
fsr-3229	554	2	lines	line	NOUN
fsr-3229	554	3	75	75	NUM
fsr-3229	554	4	,	,	PUNCT
fsr-3229	554	5	79	79	NUM
fsr-3229	554	6	,	,	PUNCT
fsr-3229	554	7	and	and	CCONJ
fsr-3229	554	8	91	91	NUM
fsr-3229	554	9	.	.	PUNCT
fsr-3229	555	1	this	this	DET
fsr-3229	555	2	overlap	overlap	NOUN
fsr-3229	555	3	amount	amount	NOUN
fsr-3229	555	4	qualifies	qualify	VERB
fsr-3229	555	5	to	to	PART
fsr-3229	555	6	lower	lower	VERB
fsr-3229	555	7	the	the	DET
fsr-3229	555	8	taxable	taxable	ADJ
fsr-3229	555	9	income	income	NOUN
fsr-3229	555	10	using	use	VERB
fsr-3229	555	11	0.12	0.12	NUM
fsr-3229	555	12	tax	tax	NOUN
fsr-3229	555	13	rate	rate	NOUN
fsr-3229	555	14	.	.	PUNCT
fsr-3229	556	1	$	$	SYM
fsr-3229	556	2	0	0	NUM
fsr-3229	556	3	83	83	NUM
fsr-3229	556	4	.	.	PUNCT
fsr-3229	557	1	enter	enter	VERB
fsr-3229	557	2	0	0	NUM
fsr-3229	558	1	if	if	SCONJ
fsr-3229	558	2	line	line	NOUN
fsr-3229	558	3	79	79	NUM
fsr-3229	558	4	equals	equal	VERB
fsr-3229	558	5	0	0	NUM
fsr-3229	558	6	%	%	NOUN
fsr-3229	558	7	;	;	PUNCT
fsr-3229	558	8	else	else	ADV
fsr-3229	558	9	1	1	NUM
fsr-3229	558	10	.	.	PUNCT
fsr-3229	558	11	eliminate	eliminate	VERB
fsr-3229	558	12	those	those	PRON
fsr-3229	558	13	that	that	PRON
fsr-3229	558	14	maxed	maxe	VERB
fsr-3229	558	15	out	out	ADP
fsr-3229	558	16	tax	tax	NOUN
fsr-3229	558	17	savings	saving	NOUN
fsr-3229	558	18	at	at	ADP
fsr-3229	558	19	0.18	0.18	NUM
fsr-3229	558	20	.	.	NOUN
fsr-3229	558	21	1	1	NUM
fsr-3229	558	22	84	84	NUM
fsr-3229	558	23	.	.	PUNCT
fsr-3229	559	1	enter	enter	VERB
fsr-3229	559	2	smaller	small	ADJ
fsr-3229	559	3	of	of	ADP
fsr-3229	559	4	line	line	NOUN
fsr-3229	559	5	83	83	NUM
fsr-3229	559	6	and	and	CCONJ
fsr-3229	559	7	line	line	NOUN
fsr-3229	559	8	70	70	NUM
fsr-3229	559	9	.	.	PUNCT
fsr-3229	560	1	we	we	PRON
fsr-3229	560	2	have	have	AUX
fsr-3229	560	3	now	now	ADV
fsr-3229	560	4	taken	take	VERB
fsr-3229	560	5	out	out	ADP
fsr-3229	560	6	those	those	PRON
fsr-3229	560	7	who	who	PRON
fsr-3229	560	8	have	have	AUX
fsr-3229	560	9	maxed	maxe	VERB
fsr-3229	560	10	out	out	ADP
fsr-3229	560	11	to	to	ADP
fsr-3229	560	12	date	date	NOUN
fsr-3229	560	13	.	.	PUNCT
fsr-3229	561	1	0	0	NUM
fsr-3229	561	2	85	85	NUM
fsr-3229	561	3	.	.	PUNCT
fsr-3229	562	1	multiply	multiply	NOUN
fsr-3229	562	2	lines	line	NOUN
fsr-3229	562	3	76	76	NUM
fsr-3229	562	4	,	,	PUNCT
fsr-3229	562	5	77	77	NUM
fsr-3229	562	6	,	,	PUNCT
fsr-3229	562	7	and	and	CCONJ
fsr-3229	562	8	78	78	NUM
fsr-3229	562	9	.	.	PUNCT
fsr-3229	563	1	this	this	PRON
fsr-3229	563	2	is	be	AUX
fsr-3229	563	3	dollar	dollar	NOUN
fsr-3229	563	4	tax	tax	NOUN
fsr-3229	563	5	savings	saving	NOUN
fsr-3229	563	6	if	if	SCONJ
fsr-3229	563	7	getting	get	VERB
fsr-3229	563	8	0.18	0.18	NUM
fsr-3229	563	9	.	.	PUNCT
fsr-3229	564	1	$	$	SYM
fsr-3229	564	2	0	0	NUM
fsr-3229	564	3	86	86	NUM
fsr-3229	564	4	.	.	PUNCT
fsr-3229	565	1	multiply	multiply	PROPN
fsr-3229	565	2	lines	line	NOUN
fsr-3229	565	3	65	65	NUM
fsr-3229	565	4	and	and	CCONJ
fsr-3229	565	5	85	85	NUM
fsr-3229	565	6	.	.	PUNCT
fsr-3229	566	1	this	this	PRON
fsr-3229	566	2	adjusts	adjust	VERB
fsr-3229	566	3	for	for	ADP
fsr-3229	566	4	overlap	overlap	NOUN
fsr-3229	566	5	and	and	CCONJ
fsr-3229	566	6	gives	give	VERB
fsr-3229	566	7	new	new	ADJ
fsr-3229	566	8	tax	tax	NOUN
fsr-3229	566	9	savings	saving	NOUN
fsr-3229	566	10	to	to	PART
fsr-3229	566	11	add	add	VERB
fsr-3229	566	12	in	in	ADP
fsr-3229	566	13	.	.	PUNCT
fsr-3229	567	1	$	$	SYM
fsr-3229	567	2	0	0	NUM
fsr-3229	567	3	87	87	NUM
fsr-3229	567	4	.	.	PUNCT
fsr-3229	567	5	enter	enter	VERB
fsr-3229	567	6	taxable	taxable	ADJ
fsr-3229	567	7	income	income	NOUN
fsr-3229	567	8	that	that	PRON
fsr-3229	567	9	is	be	AUX
fsr-3229	567	10	first	first	ADV
fsr-3229	567	11	taxed	tax	VERB
fsr-3229	567	12	at	at	ADP
fsr-3229	567	13	0.12	0.12	NUM
fsr-3229	567	14	.	.	PUNCT
fsr-3229	568	1	$	$	SYM
fsr-3229	568	2	0	0	NUM
fsr-3229	568	3	88	88	NUM
fsr-3229	568	4	.	.	PUNCT
fsr-3229	569	1	multiply	multiply	NOUN
fsr-3229	569	2	line	line	NOUN
fsr-3229	569	3	84	84	NUM
fsr-3229	569	4	by	by	ADP
fsr-3229	569	5	the	the	DET
fsr-3229	569	6	larger	large	ADJ
fsr-3229	569	7	of	of	ADP
fsr-3229	569	8	(	(	PUNCT
fsr-3229	569	9	line	line	NOUN
fsr-3229	569	10	4	4	NUM
fsr-3229	569	11	minus	minus	NOUN
fsr-3229	569	12	line	line	NOUN
fsr-3229	569	13	87	87	NUM
fsr-3229	569	14	)	)	PUNCT
fsr-3229	569	15	and	and	CCONJ
fsr-3229	569	16	0	0	X
fsr-3229	569	17	.	.	PUNCT
fsr-3229	570	1	the	the	DET
fsr-3229	570	2	taxable	taxable	ADJ
fsr-3229	570	3	income	income	NOUN
fsr-3229	570	4	for	for	ADP
fsr-3229	570	5	those	those	PRON
fsr-3229	570	6	who	who	PRON
fsr-3229	570	7	qualify	qualify	VERB
fsr-3229	570	8	in	in	ADP
fsr-3229	570	9	0.12	0.12	NUM
fsr-3229	570	10	bracket	bracket	NOUN
fsr-3229	570	11	.	.	PUNCT
fsr-3229	571	1	$	$	SYM
fsr-3229	571	2	0	0	NUM
fsr-3229	571	3	89	89	NUM
fsr-3229	571	4	.	.	PUNCT
fsr-3229	572	1	enter	enter	VERB
fsr-3229	572	2	0	0	NUM
fsr-3229	573	1	if	if	SCONJ
fsr-3229	573	2	line	line	NOUN
fsr-3229	573	3	88	88	NUM
fsr-3229	573	4	equals	equal	VERB
fsr-3229	573	5	$	$	SYM
fsr-3229	573	6	0	0	NUM
fsr-3229	573	7	;	;	PUNCT
fsr-3229	573	8	else	else	ADV
fsr-3229	573	9	1	1	NUM
fsr-3229	573	10	.	.	PUNCT
fsr-3229	573	11	equals	equal	VERB
fsr-3229	573	12	1	1	NUM
fsr-3229	573	13	if	if	SCONJ
fsr-3229	573	14	qualifies	qualify	VERB
fsr-3229	573	15	at	at	ADP
fsr-3229	573	16	least	least	ADJ
fsr-3229	573	17	in	in	ADP
fsr-3229	573	18	part	part	NOUN
fsr-3229	573	19	for	for	ADP
fsr-3229	573	20	0.12	0.12	NUM
fsr-3229	573	21	tax	tax	NOUN
fsr-3229	573	22	savings	saving	NOUN
fsr-3229	573	23	.	.	PUNCT
fsr-3229	574	1	0	0	NUM
fsr-3229	575	1	90	90	NUM
fsr-3229	575	2	.	.	PUNCT
fsr-3229	575	3	enter	enter	VERB
fsr-3229	575	4	0.12	0.12	NUM
fsr-3229	575	5	.	.	PUNCT
fsr-3229	576	1	this	this	PRON
fsr-3229	576	2	is	be	AUX
fsr-3229	576	3	the	the	DET
fsr-3229	576	4	marginal	marginal	ADJ
fsr-3229	576	5	tax	tax	NOUN
fsr-3229	576	6	rate	rate	NOUN
fsr-3229	576	7	for	for	ADP
fsr-3229	576	8	those	those	PRON
fsr-3229	576	9	with	with	ADP
fsr-3229	576	10	taxable	taxable	ADJ
fsr-3229	576	11	income	income	NOUN
fsr-3229	576	12	falling	fall	VERB
fsr-3229	576	13	in	in	ADP
fsr-3229	576	14	the	the	DET
fsr-3229	576	15	range	range	NOUN
fsr-3229	576	16	given	give	VERB
fsr-3229	576	17	by	by	ADP
fsr-3229	576	18	lines	line	NOUN
fsr-3229	576	19	73	73	NUM
fsr-3229	576	20	and	and	CCONJ
fsr-3229	576	21	90	90	NUM
fsr-3229	576	22	.	.	PUNCT
fsr-3229	576	23	0.12	0.12	NUM
fsr-3229	576	24	91	91	NUM
fsr-3229	576	25	.	.	PUNCT
fsr-3229	577	1	divide	divide	ADJ
fsr-3229	577	2	line	line	NOUN
fsr-3229	577	3	1	1	NUM
fsr-3229	577	4	by	by	ADP
fsr-3229	577	5	(	(	PUNCT
fsr-3229	577	6	one	one	NUM
fsr-3229	577	7	minus	minus	ADP
fsr-3229	577	8	line	line	NOUN
fsr-3229	577	9	90	90	NUM
fsr-3229	577	10	)	)	PUNCT
fsr-3229	577	11	.	.	PUNCT
fsr-3229	578	1	this	this	PRON
fsr-3229	578	2	is	be	AUX
fsr-3229	578	3	maximum	maximum	ADJ
fsr-3229	578	4	deductible	deductible	ADJ
fsr-3229	578	5	ira	ira	PROPN
fsr-3229	578	6	for	for	ADP
fsr-3229	578	7	0.12	0.12	NUM
fsr-3229	578	8	.	.	PUNCT
fsr-3229	579	1	$	$	SYM
fsr-3229	579	2	23,048	23,048	NUM
fsr-3229	579	3	92	92	NUM
fsr-3229	579	4	.	.	PUNCT
fsr-3229	579	5	enter	enter	VERB
fsr-3229	579	6	smaller	small	ADJ
fsr-3229	579	7	of	of	ADP
fsr-3229	579	8	line	line	NOUN
fsr-3229	579	9	89	89	NUM
fsr-3229	579	10	and	and	CCONJ
fsr-3229	579	11	(	(	PUNCT
fsr-3229	579	12	line	line	NOUN
fsr-3229	579	13	88	88	NUM
fsr-3229	579	14	divided	divide	VERB
fsr-3229	579	15	by	by	ADP
fsr-3229	579	16	line	line	NOUN
fsr-3229	579	17	91	91	NUM
fsr-3229	579	18	)	)	PUNCT
fsr-3229	579	19	.	.	PUNCT
fsr-3229	580	1	this	this	PRON
fsr-3229	580	2	is	be	AUX
fsr-3229	580	3	the	the	DET
fsr-3229	580	4	percentage	percentage	NOUN
fsr-3229	580	5	of	of	ADP
fsr-3229	580	6	the	the	DET
fsr-3229	580	7	maximum	maximum	ADJ
fsr-3229	580	8	tax	tax	NOUN
fsr-3229	580	9	savings	saving	NOUN
fsr-3229	580	10	for	for	ADP
fsr-3229	580	11	those	those	PRON
fsr-3229	580	12	getting	get	VERB
fsr-3229	580	13	0.12	0.12	NUM
fsr-3229	580	14	.	.	PUNCT
fsr-3229	581	1	0.00	0.00	NUM
fsr-3229	581	2	%	%	NOUN
fsr-3229	581	3	93	93	NUM
fsr-3229	581	4	.	.	PUNCT
fsr-3229	581	5	enter	enter	VERB
fsr-3229	581	6	one	one	NUM
fsr-3229	581	7	minus	minus	ADP
fsr-3229	581	8	line	line	NOUN
fsr-3229	581	9	92	92	NUM
fsr-3229	581	10	.	.	PUNCT
fsr-3229	582	1	this	this	PRON
fsr-3229	582	2	is	be	AUX
fsr-3229	582	3	the	the	DET
fsr-3229	582	4	percentage	percentage	NOUN
fsr-3229	582	5	qualifying	qualifying	NOUN
fsr-3229	582	6	for	for	ADP
fsr-3229	582	7	0	0	NUM
fsr-3229	582	8	%	%	NOUN
fsr-3229	582	9	overlap	overlap	NOUN
fsr-3229	582	10	if	if	SCONJ
fsr-3229	582	11	between	between	ADP
fsr-3229	582	12	0	0	NUM
fsr-3229	582	13	%	%	NOUN
fsr-3229	582	14	and	and	CCONJ
fsr-3229	582	15	100	100	NUM
fsr-3229	582	16	%	%	NOUN
fsr-3229	582	17	.	.	PUNCT
fsr-3229	583	1	100.00	100.00	NUM
fsr-3229	583	2	%	%	NOUN
fsr-3229	583	3	392	392	NUM
fsr-3229	583	4	r.m	r.m	PROPN
fsr-3229	583	5	.	.	PROPN
fsr-3229	583	6	hull	hull	PROPN
fsr-3229	583	7	,	,	PUNCT
fsr-3229	583	8	j.b	j.b	PROPN
fsr-3229	583	9	.	.	PROPN
fsr-3229	583	10	hull	hull	NOUN
fsr-3229	583	11	/	/	SYM
fsr-3229	583	12	financial	financial	ADJ
fsr-3229	583	13	services	service	NOUN
fsr-3229	583	14	review	review	VERB
fsr-3229	583	15	25	25	NUM
fsr-3229	583	16	(	(	PUNCT
fsr-3229	583	17	2016	2016	NUM
fsr-3229	583	18	)	)	PUNCT
fsr-3229	584	1	373–414	373–414	NUM
fsr-3229	584	2	maximum	maximum	ADJ
fsr-3229	584	3	ira	ira	PROPN
fsr-3229	584	4	deduction	deduction	NOUN
fsr-3229	584	5	of	of	ADP
fsr-3229	584	6	$	$	SYM
fsr-3229	584	7	20,282/(1–0.3	20,282/(1–0.3	NUM
fsr-3229	584	8	)	)	PUNCT
fsr-3229	584	9	�	�	PROPN
fsr-3229	584	10	$	$	SYM
fsr-3229	584	11	28,974	28,974	NUM
fsr-3229	584	12	so	so	SCONJ
fsr-3229	584	13	that	that	SCONJ
fsr-3229	584	14	the	the	DET
fsr-3229	584	15	total	total	ADJ
fsr-3229	584	16	tax	tax	NOUN
fsr-3229	584	17	deduction	deduction	NOUN
fsr-3229	584	18	is	be	AUX
fsr-3229	584	19	$	$	SYM
fsr-3229	584	20	62,321	62,321	NUM
fsr-3229	584	21	.	.	PUNCT
fsr-3229	585	1	while	while	SCONJ
fsr-3229	585	2	tc	tc	PROPN
fsr-3229	585	3	�	�	PROPN
fsr-3229	585	4	0.30	0.30	NUM
fsr-3229	585	5	is	be	AUX
fsr-3229	585	6	our	our	PRON
fsr-3229	585	7	best	good	ADJ
fsr-3229	585	8	guess	guess	NOUN
fsr-3229	585	9	,	,	PUNCT
fsr-3229	585	10	we	we	PRON
fsr-3229	585	11	still	still	ADV
fsr-3229	585	12	need	need	VERB
fsr-3229	585	13	further	further	ADJ
fsr-3229	585	14	scrutiny	scrutiny	NOUN
fsr-3229	585	15	.	.	PUNCT
fsr-3229	586	1	because	because	SCONJ
fsr-3229	586	2	our	our	PRON
fsr-3229	586	3	couple	couple	NOUN
fsr-3229	586	4	has	have	VERB
fsr-3229	586	5	a	a	DET
fsr-3229	586	6	3	3	NUM
fsr-3229	586	7	%	%	NOUN
fsr-3229	586	8	annual	annual	ADJ
fsr-3229	586	9	increase	increase	NOUN
fsr-3229	586	10	in	in	ADP
fsr-3229	586	11	earnings	earning	NOUN
fsr-3229	586	12	compared	compare	VERB
fsr-3229	586	13	to	to	ADP
fsr-3229	586	14	only	only	ADV
fsr-3229	586	15	a	a	DET
fsr-3229	586	16	1.5	1.5	NUM
fsr-3229	586	17	%	%	NOUN
fsr-3229	586	18	annual	annual	ADJ
fsr-3229	586	19	increase	increase	NOUN
fsr-3229	586	20	in	in	ADP
fsr-3229	586	21	the	the	DET
fsr-3229	586	22	tax	tax	NOUN
fsr-3229	586	23	brackets	bracket	NOUN
fsr-3229	586	24	,	,	PUNCT
fsr-3229	586	25	they	they	PRON
fsr-3229	586	26	will	will	AUX
fsr-3229	586	27	be	be	AUX
fsr-3229	586	28	paying	pay	VERB
fsr-3229	586	29	taxes	taxis	NOUN
fsr-3229	586	30	at	at	ADP
fsr-3229	586	31	a	a	DET
fsr-3229	586	32	lower	low	ADJ
fsr-3229	586	33	marginal	marginal	ADJ
fsr-3229	586	34	tax	tax	NOUN
fsr-3229	586	35	rate	rate	NOUN
fsr-3229	586	36	earlier	early	ADV
fsr-3229	586	37	in	in	ADP
fsr-3229	586	38	their	their	PRON
fsr-3229	586	39	working	working	NOUN
fsr-3229	586	40	lives	life	NOUN
fsr-3229	586	41	.	.	PUNCT
fsr-3229	587	1	thus	thus	ADV
fsr-3229	587	2	,	,	PUNCT
fsr-3229	587	3	their	their	PRON
fsr-3229	587	4	deductible	deductible	ADJ
fsr-3229	587	5	ira	ira	PROPN
fsr-3229	587	6	contribution	contribution	NOUN
fsr-3229	587	7	over	over	ADP
fsr-3229	587	8	time	time	NOUN
fsr-3229	587	9	can	can	AUX
fsr-3229	587	10	have	have	VERB
fsr-3229	587	11	an	an	DET
fsr-3229	587	12	increasingly	increasingly	ADV
fsr-3229	587	13	higher	high	ADJ
fsr-3229	587	14	tc	tc	NOUN
fsr-3229	587	15	.	.	PUNCT
fsr-3229	588	1	when	when	SCONJ
fsr-3229	588	2	we	we	PRON
fsr-3229	588	3	test	test	VERB
fsr-3229	588	4	all	all	DET
fsr-3229	588	5	35	35	NUM
fsr-3229	588	6	contribution	contribution	NOUN
fsr-3229	588	7	years	year	NOUN
fsr-3229	588	8	after	after	ADP
fsr-3229	588	9	adjusting	adjust	VERB
fsr-3229	588	10	each	each	DET
fsr-3229	588	11	year	year	NOUN
fsr-3229	588	12	for	for	ADP
fsr-3229	588	13	increases	increase	NOUN
fsr-3229	588	14	,	,	PUNCT
fsr-3229	588	15	we	we	PRON
fsr-3229	588	16	find	find	VERB
fsr-3229	588	17	that	that	SCONJ
fsr-3229	588	18	by	by	ADP
fsr-3229	588	19	the	the	DET
fsr-3229	588	20	2nd	2nd	ADJ
fsr-3229	588	21	year	year	NOUN
fsr-3229	588	22	,	,	PUNCT
fsr-3229	588	23	our	our	PRON
fsr-3229	588	24	couple	couple	NOUN
fsr-3229	588	25	gets	get	VERB
fsr-3229	588	26	57	57	NUM
fsr-3229	588	27	%	%	NOUN
fsr-3229	588	28	of	of	ADP
fsr-3229	588	29	its	its	PRON
fsr-3229	588	30	maximum	maximum	ADJ
fsr-3229	588	31	contributions	contribution	NOUN
fsr-3229	588	32	at	at	ADP
fsr-3229	588	33	the	the	DET
fsr-3229	588	34	0.30	0.30	NUM
fsr-3229	588	35	tax	tax	NOUN
fsr-3229	588	36	savings	saving	NOUN
fsr-3229	588	37	level	level	NOUN
fsr-3229	588	38	and	and	CCONJ
fsr-3229	588	39	by	by	ADP
fsr-3229	588	40	the	the	DET
fsr-3229	588	41	9th	9th	ADJ
fsr-3229	588	42	year	year	NOUN
fsr-3229	588	43	,	,	PUNCT
fsr-3229	588	44	they	they	PRON
fsr-3229	588	45	get	get	VERB
fsr-3229	588	46	100	100	NUM
fsr-3229	588	47	%	%	NOUN
fsr-3229	588	48	at	at	ADP
fsr-3229	588	49	the	the	DET
fsr-3229	588	50	0.30	0.30	NUM
fsr-3229	588	51	level	level	NOUN
fsr-3229	588	52	.	.	PUNCT
fsr-3229	589	1	by	by	ADP
fsr-3229	589	2	the	the	DET
fsr-3229	589	3	34th	34th	ADJ
fsr-3229	589	4	year	year	NOUN
fsr-3229	589	5	,	,	PUNCT
fsr-3229	589	6	they	they	PRON
fsr-3229	589	7	are	be	AUX
fsr-3229	589	8	getting	get	VERB
fsr-3229	589	9	all	all	PRON
fsr-3229	589	10	of	of	ADP
fsr-3229	589	11	their	their	PRON
fsr-3229	589	12	tax	tax	NOUN
fsr-3229	589	13	savings	saving	NOUN
fsr-3229	589	14	at	at	ADP
fsr-3229	589	15	0.336	0.336	NUM
fsr-3229	589	16	.	.	PUNCT
fsr-3229	590	1	thus	thus	ADV
fsr-3229	590	2	,	,	PUNCT
fsr-3229	590	3	it	it	PRON
fsr-3229	590	4	is	be	AUX
fsr-3229	590	5	highly	highly	ADV
fsr-3229	590	6	unlikely	unlikely	ADJ
fsr-3229	590	7	that	that	SCONJ
fsr-3229	590	8	they	they	PRON
fsr-3229	590	9	would	would	AUX
fsr-3229	590	10	ever	ever	ADV
fsr-3229	590	11	have	have	VERB
fsr-3229	590	12	to	to	PART
fsr-3229	590	13	contribute	contribute	VERB
fsr-3229	590	14	to	to	ADP
fsr-3229	590	15	an	an	DET
fsr-3229	590	16	ira	ira	PROPN
fsr-3229	590	17	and	and	CCONJ
fsr-3229	590	18	get	get	VERB
fsr-3229	590	19	only	only	ADV
fsr-3229	590	20	0.18	0.18	NUM
fsr-3229	590	21	savings	saving	NOUN
fsr-3229	590	22	on	on	ADP
fsr-3229	590	23	the	the	DET
fsr-3229	590	24	dollar	dollar	NOUN
fsr-3229	590	25	especially	especially	ADV
fsr-3229	590	26	given	give	VERB
fsr-3229	590	27	that	that	SCONJ
fsr-3229	590	28	their	their	PRON
fsr-3229	590	29	optimal	optimal	ADJ
fsr-3229	590	30	contribution	contribution	NOUN
fsr-3229	590	31	is	be	AUX
fsr-3229	590	32	almost	almost	ADV
fsr-3229	590	33	certainly	certainly	ADV
fsr-3229	590	34	less	less	ADJ
fsr-3229	590	35	than	than	ADP
fsr-3229	590	36	their	their	PRON
fsr-3229	590	37	maximum	maximum	ADJ
fsr-3229	590	38	contribution	contribution	NOUN
fsr-3229	590	39	.	.	PUNCT
fsr-3229	591	1	we	we	PRON
fsr-3229	591	2	also	also	ADV
fsr-3229	591	3	know	know	VERB
fsr-3229	591	4	they	they	PRON
fsr-3229	591	5	are	be	AUX
fsr-3229	591	6	likely	likely	ADJ
fsr-3229	591	7	to	to	PART
fsr-3229	591	8	get	get	VERB
fsr-3229	591	9	withdrawals	withdrawal	NOUN
fsr-3229	591	10	with	with	ADP
fsr-3229	591	11	tax	tax	NOUN
fsr-3229	591	12	savings	saving	NOUN
fsr-3229	591	13	greater	great	ADJ
fsr-3229	591	14	than	than	ADP
fsr-3229	591	15	0.30	0.30	NUM
fsr-3229	591	16	.	.	PUNCT
fsr-3229	592	1	thus	thus	ADV
fsr-3229	592	2	,	,	PUNCT
fsr-3229	592	3	there	there	PRON
fsr-3229	592	4	is	be	VERB
fsr-3229	592	5	evidence	evidence	NOUN
fsr-3229	592	6	that	that	SCONJ
fsr-3229	592	7	a	a	DET
fsr-3229	592	8	marginal	marginal	ADJ
fsr-3229	592	9	tc	tc	NOUN
fsr-3229	592	10	of	of	ADP
fsr-3229	592	11	0.30	0.30	NUM
fsr-3229	592	12	is	be	AUX
fsr-3229	592	13	a	a	DET
fsr-3229	592	14	minimum	minimum	ADJ
fsr-3229	592	15	estimation	estimation	NOUN
fsr-3229	592	16	of	of	ADP
fsr-3229	592	17	their	their	PRON
fsr-3229	592	18	true	true	ADJ
fsr-3229	592	19	tax	tax	NOUN
fsr-3229	592	20	savings	saving	NOUN
fsr-3229	592	21	.	.	PUNCT
fsr-3229	593	1	finally	finally	ADV
fsr-3229	593	2	,	,	PUNCT
fsr-3229	593	3	for	for	ADP
fsr-3229	593	4	situations	situation	NOUN
fsr-3229	593	5	where	where	SCONJ
fsr-3229	593	6	an	an	DET
fsr-3229	593	7	optimal	optimal	ADJ
fsr-3229	593	8	deductible	deductible	ADJ
fsr-3229	593	9	ira	ira	PROPN
fsr-3229	593	10	is	be	AUX
fsr-3229	593	11	lower	low	ADJ
fsr-3229	593	12	and	and	CCONJ
fsr-3229	593	13	the	the	DET
fsr-3229	593	14	growth	growth	NOUN
fsr-3229	593	15	in	in	ADP
fsr-3229	593	16	earnings	earning	NOUN
fsr-3229	593	17	is	be	AUX
fsr-3229	593	18	greater	great	ADJ
fsr-3229	593	19	than	than	ADP
fsr-3229	593	20	inflation	inflation	NOUN
fsr-3229	593	21	,	,	PUNCT
fsr-3229	593	22	our	our	PRON
fsr-3229	593	23	couple	couple	NOUN
fsr-3229	593	24	should	should	AUX
fsr-3229	593	25	wait	wait	VERB
fsr-3229	593	26	to	to	PART
fsr-3229	593	27	contribute	contribute	VERB
fsr-3229	593	28	to	to	ADP
fsr-3229	593	29	a	a	DET
fsr-3229	593	30	deductible	deductible	ADJ
fsr-3229	593	31	ira	ira	PROPN
fsr-3229	593	32	to	to	PART
fsr-3229	593	33	get	get	VERB
fsr-3229	593	34	the	the	DET
fsr-3229	593	35	highest	high	ADJ
fsr-3229	593	36	possible	possible	ADJ
fsr-3229	593	37	marginal	marginal	ADJ
fsr-3229	593	38	tc	tc	NOUN
fsr-3229	593	39	.	.	PROPN
fsr-3229	593	40	5.4	5.4	NUM
fsr-3229	593	41	.	.	PUNCT
fsr-3229	593	42	computing	compute	VERB
fsr-3229	593	43	future	future	ADJ
fsr-3229	593	44	withdrawal	withdrawal	NOUN
fsr-3229	593	45	cash	cash	NOUN
fsr-3229	593	46	flow	flow	NOUN
fsr-3229	593	47	values	value	NOUN
fsr-3229	593	48	for	for	ADP
fsr-3229	593	49	ira	ira	PROPN
fsr-3229	593	50	having	having	AUX
fsr-3229	593	51	computed	compute	VERB
fsr-3229	593	52	tc	tc	ADP
fsr-3229	593	53	,	,	PUNCT
fsr-3229	593	54	the	the	DET
fsr-3229	593	55	next	next	ADJ
fsr-3229	593	56	step	step	NOUN
fsr-3229	593	57	in	in	ADP
fsr-3229	593	58	the	the	DET
fsr-3229	593	59	development	development	NOUN
fsr-3229	593	60	of	of	ADP
fsr-3229	593	61	our	our	PRON
fsr-3229	593	62	rvd	rvd	ADJ
fsr-3229	593	63	procedure	procedure	NOUN
fsr-3229	593	64	is	be	AUX
fsr-3229	593	65	to	to	PART
fsr-3229	593	66	supply	supply	VERB
fsr-3229	593	67	future	future	ADJ
fsr-3229	593	68	withdrawal	withdrawal	NOUN
fsr-3229	593	69	cash	cash	NOUN
fsr-3229	593	70	flow	flow	NOUN
fsr-3229	593	71	values	value	NOUN
fsr-3229	593	72	for	for	ADP
fsr-3229	593	73	iras	ira	NOUN
fsr-3229	593	74	.	.	PUNCT
fsr-3229	594	1	in	in	ADP
fsr-3229	594	2	table	table	NOUN
fsr-3229	594	3	5	5	NUM
fsr-3229	594	4	,	,	PUNCT
fsr-3229	594	5	we	we	PRON
fsr-3229	594	6	supply	supply	VERB
fsr-3229	594	7	this	this	DET
fsr-3229	594	8	information	information	NOUN
fsr-3229	594	9	.	.	PUNCT
fsr-3229	595	1	we	we	PRON
fsr-3229	595	2	begin	begin	VERB
fsr-3229	595	3	in	in	ADP
fsr-3229	595	4	panel	panel	NOUN
fsr-3229	595	5	a	a	PRON
fsr-3229	595	6	by	by	ADP
fsr-3229	595	7	computing	compute	VERB
fsr-3229	595	8	the	the	DET
fsr-3229	595	9	maximum	maximum	ADJ
fsr-3229	595	10	deductible	deductible	ADJ
fsr-3229	595	11	ira	ira	PROPN
fsr-3229	595	12	contribution	contribution	NOUN
fsr-3229	595	13	for	for	ADP
fsr-3229	595	14	the	the	DET
fsr-3229	595	15	current	current	ADJ
fsr-3229	595	16	year	year	NOUN
fsr-3229	595	17	of	of	ADP
fsr-3229	595	18	$	$	SYM
fsr-3229	595	19	28,974	28,974	NUM
fsr-3229	595	20	.	.	PUNCT
fsr-3229	596	1	maximum	maximum	ADJ
fsr-3229	596	2	refers	refer	VERB
fsr-3229	596	3	to	to	ADP
fsr-3229	596	4	the	the	DET
fsr-3229	596	5	fact	fact	NOUN
fsr-3229	596	6	our	our	PRON
fsr-3229	596	7	couple	couple	NOUN
fsr-3229	596	8	would	would	AUX
fsr-3229	596	9	have	have	VERB
fsr-3229	596	10	to	to	PART
fsr-3229	596	11	put	put	VERB
fsr-3229	596	12	all	all	PRON
fsr-3229	596	13	of	of	ADP
fsr-3229	596	14	their	their	PRON
fsr-3229	596	15	maximum	maximum	ADJ
fsr-3229	596	16	roth	roth	PROPN
fsr-3229	596	17	ira	ira	PROPN
fsr-3229	596	18	investment	investment	NOUN
fsr-3229	596	19	of	of	ADP
fsr-3229	596	20	$	$	SYM
fsr-3229	596	21	20,282	20,282	NUM
fsr-3229	596	22	in	in	ADP
fsr-3229	596	23	a	a	DET
fsr-3229	596	24	deductible	deductible	ADJ
fsr-3229	596	25	ira	ira	NOUN
fsr-3229	596	26	and	and	CCONJ
fsr-3229	596	27	then	then	ADV
fsr-3229	596	28	use	use	VERB
fsr-3229	596	29	the	the	DET
fsr-3229	596	30	tax	tax	NOUN
fsr-3229	596	31	savings	saving	NOUN
fsr-3229	596	32	of	of	ADP
fsr-3229	596	33	0.3($28,974	0.3($28,974	NUM
fsr-3229	596	34	)	)	PUNCT
fsr-3229	596	35	�	�	PROPN
fsr-3229	596	36	$	$	SYM
fsr-3229	596	37	8,692	8,692	NUM
fsr-3229	596	38	.	.	PUNCT
fsr-3229	597	1	thus	thus	ADV
fsr-3229	597	2	,	,	PUNCT
fsr-3229	597	3	they	they	PRON
fsr-3229	597	4	could	could	AUX
fsr-3229	597	5	invest	invest	VERB
fsr-3229	597	6	a	a	DET
fsr-3229	597	7	maximum	maximum	NOUN
fsr-3229	597	8	of	of	ADP
fsr-3229	597	9	$	$	SYM
fsr-3229	597	10	20,282	20,282	NUM
fsr-3229	597	11	�	�	NOUN
fsr-3229	597	12	$	$	SYM
fsr-3229	597	13	8,692	8,692	NUM
fsr-3229	597	14	�	�	PROPN
fsr-3229	597	15	$	$	SYM
fsr-3229	597	16	28,974	28,974	NUM
fsr-3229	597	17	in	in	ADP
fsr-3229	597	18	a	a	DET
fsr-3229	597	19	deductible	deductible	ADJ
fsr-3229	597	20	ira	ira	PROPN
fsr-3229	597	21	.	.	PUNCT
fsr-3229	598	1	as	as	SCONJ
fsr-3229	598	2	seen	see	VERB
fsr-3229	598	3	in	in	ADP
fsr-3229	598	4	panel	panel	NOUN
fsr-3229	598	5	a	a	PRON
fsr-3229	598	6	,	,	PUNCT
fsr-3229	598	7	if	if	SCONJ
fsr-3229	598	8	we	we	PRON
fsr-3229	598	9	add	add	VERB
fsr-3229	598	10	in	in	ADP
fsr-3229	598	11	the	the	DET
fsr-3229	598	12	match	match	NOUN
fsr-3229	598	13	/	/	SYM
fsr-3229	598	14	oi	oi	NOUN
fsr-3229	598	15	of	of	ADP
fsr-3229	598	16	$	$	SYM
fsr-3229	598	17	8,798	8,798	NUM
fsr-3229	598	18	,	,	PUNCT
fsr-3229	598	19	then	then	ADV
fsr-3229	598	20	we	we	PRON
fsr-3229	598	21	get	get	VERB
fsr-3229	598	22	$	$	SYM
fsr-3229	598	23	37,772	37,772	NUM
fsr-3229	598	24	.	.	PUNCT
fsr-3229	599	1	in	in	ADP
fsr-3229	599	2	panel	panel	NOUN
fsr-3229	599	3	b	b	NOUN
fsr-3229	599	4	,	,	PUNCT
fsr-3229	599	5	we	we	PRON
fsr-3229	599	6	calculate	calculate	VERB
fsr-3229	599	7	the	the	DET
fsr-3229	599	8	maximum	maximum	ADJ
fsr-3229	599	9	future	future	ADJ
fsr-3229	599	10	value	value	NOUN
fsr-3229	599	11	for	for	ADP
fsr-3229	599	12	the	the	DET
fsr-3229	599	13	roth	roth	PROPN
fsr-3229	599	14	ira	ira	PROPN
fsr-3229	599	15	(	(	PUNCT
fsr-3229	599	16	mfvroth	mfvroth	NOUN
fsr-3229	599	17	)	)	PUNCT
fsr-3229	599	18	as	as	ADP
fsr-3229	599	19	$	$	SYM
fsr-3229	599	20	3,653,762	3,653,762	NUM
fsr-3229	599	21	and	and	CCONJ
fsr-3229	599	22	it	it	PRON
fsr-3229	599	23	is	be	AUX
fsr-3229	599	24	not	not	PART
fsr-3229	599	25	taxable	taxable	ADJ
fsr-3229	599	26	.	.	PUNCT
fsr-3229	600	1	the	the	DET
fsr-3229	600	2	future	future	ADJ
fsr-3229	600	3	value	value	NOUN
fsr-3229	600	4	for	for	ADP
fsr-3229	600	5	the	the	DET
fsr-3229	600	6	deductible	deductible	ADJ
fsr-3229	600	7	ira	ira	PROPN
fsr-3229	600	8	is	be	AUX
fsr-3229	600	9	taxable	taxable	ADJ
fsr-3229	600	10	and	and	CCONJ
fsr-3229	600	11	so	so	ADV
fsr-3229	600	12	has	have	VERB
fsr-3229	600	13	a	a	DET
fsr-3229	600	14	maximum	maximum	ADJ
fsr-3229	600	15	before	before	ADP
fsr-3229	600	16	-	-	PUNCT
fsr-3229	600	17	tax	tax	NOUN
fsr-3229	600	18	future	future	ADJ
fsr-3229	600	19	value	value	NOUN
fsr-3229	600	20	deductible	deductible	ADJ
fsr-3229	600	21	ira	ira	PROPN
fsr-3229	600	22	(	(	PUNCT
fsr-3229	600	23	mfvbtded	mfvbtde	VERB
fsr-3229	600	24	)	)	PUNCT
fsr-3229	600	25	computed	compute	VERB
fsr-3229	600	26	as	as	ADP
fsr-3229	600	27	table	table	NOUN
fsr-3229	600	28	4	4	NUM
fsr-3229	600	29	(	(	PUNCT
fsr-3229	600	30	continued	continued	ADJ
fsr-3229	600	31	)	)	PUNCT
fsr-3229	600	32	94	94	NUM
fsr-3229	600	33	.	.	PUNCT
fsr-3229	601	1	enter	enter	VERB
fsr-3229	601	2	1	1	NUM
fsr-3229	601	3	if	if	SCONJ
fsr-3229	601	4	line	line	NOUN
fsr-3229	601	5	85	85	NUM
fsr-3229	601	6	equals	equal	VERB
fsr-3229	601	7	0	0	NUM
fsr-3229	601	8	;	;	PUNCT
fsr-3229	601	9	else	else	ADV
fsr-3229	601	10	0	0	NUM
fsr-3229	601	11	.	.	PROPN
fsr-3229	601	12	1	1	NUM
fsr-3229	601	13	95	95	NUM
fsr-3229	601	14	.	.	PUNCT
fsr-3229	602	1	multiply	multiply	VERB
fsr-3229	602	2	lines	line	NOUN
fsr-3229	602	3	91	91	NUM
fsr-3229	602	4	,	,	PUNCT
fsr-3229	602	5	92	92	NUM
fsr-3229	602	6	,	,	PUNCT
fsr-3229	602	7	and	and	CCONJ
fsr-3229	602	8	94	94	NUM
fsr-3229	602	9	.	.	PUNCT
fsr-3229	603	1	this	this	DET
fsr-3229	603	2	amount	amount	NOUN
fsr-3229	603	3	qualifies	qualify	VERB
fsr-3229	603	4	to	to	PART
fsr-3229	603	5	lower	lower	VERB
fsr-3229	603	6	the	the	DET
fsr-3229	603	7	taxable	taxable	ADJ
fsr-3229	603	8	income	income	NOUN
fsr-3229	603	9	using	use	VERB
fsr-3229	603	10	0.12	0.12	NUM
fsr-3229	603	11	tax	tax	NOUN
fsr-3229	603	12	rate	rate	NOUN
fsr-3229	603	13	.	.	PUNCT
fsr-3229	604	1	$	$	SYM
fsr-3229	604	2	0	0	NUM
fsr-3229	604	3	96	96	NUM
fsr-3229	604	4	.	.	PUNCT
fsr-3229	605	1	multiply	multiply	PROPN
fsr-3229	605	2	lines	line	NOUN
fsr-3229	605	3	90	90	NUM
fsr-3229	605	4	,	,	PUNCT
fsr-3229	605	5	91	91	NUM
fsr-3229	605	6	,	,	PUNCT
fsr-3229	605	7	and	and	CCONJ
fsr-3229	605	8	92	92	NUM
fsr-3229	605	9	.	.	PUNCT
fsr-3229	606	1	this	this	PRON
fsr-3229	606	2	is	be	AUX
fsr-3229	606	3	dollar	dollar	NOUN
fsr-3229	606	4	tax	tax	NOUN
fsr-3229	606	5	savings	saving	NOUN
fsr-3229	606	6	if	if	SCONJ
fsr-3229	606	7	getting	get	VERB
fsr-3229	606	8	0.12	0.12	NUM
fsr-3229	606	9	.	.	PUNCT
fsr-3229	607	1	$	$	SYM
fsr-3229	607	2	0	0	NUM
fsr-3229	607	3	97	97	NUM
fsr-3229	607	4	.	.	PUNCT
fsr-3229	608	1	multiply	multiply	PROPN
fsr-3229	608	2	lines	line	NOUN
fsr-3229	608	3	79	79	NUM
fsr-3229	608	4	and	and	CCONJ
fsr-3229	608	5	96	96	NUM
fsr-3229	608	6	.	.	PUNCT
fsr-3229	609	1	this	this	PRON
fsr-3229	609	2	adjusts	adjust	VERB
fsr-3229	609	3	for	for	ADP
fsr-3229	609	4	overlap	overlap	NOUN
fsr-3229	609	5	and	and	CCONJ
fsr-3229	609	6	gives	give	VERB
fsr-3229	609	7	new	new	ADJ
fsr-3229	609	8	tax	tax	NOUN
fsr-3229	609	9	savings	saving	NOUN
fsr-3229	609	10	to	to	PART
fsr-3229	609	11	add	add	VERB
fsr-3229	609	12	in	in	ADP
fsr-3229	609	13	.	.	PUNCT
fsr-3229	610	1	$	$	SYM
fsr-3229	610	2	0	0	NUM
fsr-3229	610	3	98	98	NUM
fsr-3229	610	4	.	.	PUNCT
fsr-3229	611	1	add	add	VERB
fsr-3229	611	2	lines	line	NOUN
fsr-3229	611	3	16	16	NUM
fsr-3229	611	4	,	,	PUNCT
fsr-3229	611	5	30	30	NUM
fsr-3229	611	6	,	,	PUNCT
fsr-3229	611	7	44	44	NUM
fsr-3229	611	8	,	,	PUNCT
fsr-3229	611	9	58	58	NUM
fsr-3229	611	10	,	,	PUNCT
fsr-3229	611	11	72	72	NUM
fsr-3229	611	12	,	,	PUNCT
fsr-3229	611	13	86	86	NUM
fsr-3229	611	14	,	,	PUNCT
fsr-3229	611	15	and	and	CCONJ
fsr-3229	611	16	97	97	NUM
fsr-3229	611	17	.	.	PUNCT
fsr-3229	612	1	this	this	PRON
fsr-3229	612	2	is	be	AUX
fsr-3229	612	3	the	the	DET
fsr-3229	612	4	total	total	ADJ
fsr-3229	612	5	tax	tax	NOUN
fsr-3229	612	6	saving	saving	NOUN
fsr-3229	612	7	if	if	SCONJ
fsr-3229	612	8	maximum	maximum	ADJ
fsr-3229	612	9	deductible	deductible	ADJ
fsr-3229	612	10	used	use	VERB
fsr-3229	612	11	.	.	PUNCT
fsr-3229	613	1	$	$	SYM
fsr-3229	613	2	8,692	8,692	NUM
fsr-3229	613	3	99	99	NUM
fsr-3229	613	4	.	.	PUNCT
fsr-3229	614	1	enter	enter	VERB
fsr-3229	614	2	larger	large	ADJ
fsr-3229	614	3	of	of	ADP
fsr-3229	614	4	0.01	0.01	NUM
fsr-3229	614	5	and	and	CCONJ
fsr-3229	614	6	addition	addition	NOUN
fsr-3229	614	7	of	of	ADP
fsr-3229	614	8	lines	line	NOUN
fsr-3229	614	9	12	12	NUM
fsr-3229	614	10	,	,	PUNCT
fsr-3229	614	11	13	13	NUM
fsr-3229	614	12	,	,	PUNCT
fsr-3229	614	13	25	25	NUM
fsr-3229	614	14	,	,	PUNCT
fsr-3229	614	15	26	26	NUM
fsr-3229	614	16	,	,	PUNCT
fsr-3229	614	17	39	39	NUM
fsr-3229	614	18	,	,	PUNCT
fsr-3229	614	19	40	40	NUM
fsr-3229	614	20	,	,	PUNCT
fsr-3229	614	21	53	53	NUM
fsr-3229	614	22	,	,	PUNCT
fsr-3229	614	23	54	54	NUM
fsr-3229	614	24	,	,	PUNCT
fsr-3229	614	25	67	67	NUM
fsr-3229	614	26	,	,	PUNCT
fsr-3229	614	27	68	68	NUM
fsr-3229	614	28	,	,	PUNCT
fsr-3229	614	29	81	81	NUM
fsr-3229	614	30	,	,	PUNCT
fsr-3229	614	31	82	82	NUM
fsr-3229	614	32	,	,	PUNCT
fsr-3229	614	33	and	and	CCONJ
fsr-3229	614	34	95	95	NUM
fsr-3229	614	35	.	.	PUNCT
fsr-3229	614	36	amount	amount	VERB
fsr-3229	614	37	taxable	taxable	ADJ
fsr-3229	614	38	deduction	deduction	NOUN
fsr-3229	614	39	if	if	SCONJ
fsr-3229	614	40	maximum	maximum	ADJ
fsr-3229	614	41	deductible	deductible	ADJ
fsr-3229	614	42	ira	ira	PROPN
fsr-3229	614	43	taken	take	VERB
fsr-3229	614	44	.	.	PUNCT
fsr-3229	615	1	this	this	DET
fsr-3229	615	2	amount	amount	NOUN
fsr-3229	615	3	times	time	VERB
fsr-3229	615	4	the	the	DET
fsr-3229	615	5	optimal	optimal	ADJ
fsr-3229	615	6	rvd	rvd	PROPN
fsr-3229	615	7	allocation	allocation	NOUN
fsr-3229	615	8	once	once	ADV
fsr-3229	615	9	determined	determine	VERB
fsr-3229	615	10	will	will	AUX
fsr-3229	615	11	be	be	AUX
fsr-3229	615	12	added	add	VERB
fsr-3229	615	13	to	to	ADP
fsr-3229	615	14	line	line	NOUN
fsr-3229	615	15	3	3	NUM
fsr-3229	615	16	.	.	PUNCT
fsr-3229	616	1	$	$	SYM
fsr-3229	616	2	28,974	28,974	NUM
fsr-3229	616	3	100	100	NUM
fsr-3229	616	4	.	.	PUNCT
fsr-3229	617	1	divide	divide	ADJ
fsr-3229	617	2	line	line	NOUN
fsr-3229	617	3	98	98	NUM
fsr-3229	617	4	by	by	ADP
fsr-3229	617	5	line	line	NOUN
fsr-3229	617	6	99	99	NUM
fsr-3229	617	7	.	.	PUNCT
fsr-3229	618	1	tc	tc	PROPN
fsr-3229	618	2	�	�	PROPN
fsr-3229	618	3	(	(	PUNCT
fsr-3229	618	4	tax	tax	NOUN
fsr-3229	618	5	savings	saving	NOUN
fsr-3229	618	6	from	from	ADP
fsr-3229	618	7	deductible	deductible	ADJ
fsr-3229	618	8	ira	ira	PROPN
fsr-3229	618	9	contributions)/	contributions)/	NOUN
fsr-3229	618	10	(	(	PUNCT
fsr-3229	618	11	deductible	deductible	ADJ
fsr-3229	618	12	ira	ira	PROPN
fsr-3229	618	13	contributions	contribution	NOUN
fsr-3229	618	14	)	)	PUNCT
fsr-3229	618	15	.	.	PUNCT
fsr-3229	619	1	0.3000	0.3000	NUM
fsr-3229	619	2	393r.m	393r.m	NOUN
fsr-3229	619	3	.	.	PUNCT
fsr-3229	620	1	hull	hull	NOUN
fsr-3229	620	2	,	,	PUNCT
fsr-3229	620	3	j.b	j.b	PROPN
fsr-3229	620	4	.	.	PROPN
fsr-3229	620	5	hull	hull	NOUN
fsr-3229	620	6	/	/	SYM
fsr-3229	620	7	financial	financial	ADJ
fsr-3229	620	8	services	service	NOUN
fsr-3229	620	9	review	review	VERB
fsr-3229	620	10	25	25	NUM
fsr-3229	620	11	(	(	PUNCT
fsr-3229	620	12	2016	2016	NUM
fsr-3229	620	13	)	)	PUNCT
fsr-3229	621	1	373–414	373–414	NUM
fsr-3229	621	2	table	table	NOUN
fsr-3229	621	3	5	5	NUM
fsr-3229	621	4	definitions	definition	NOUN
fsr-3229	621	5	and	and	CCONJ
fsr-3229	621	6	equations	equation	NOUN
fsr-3229	621	7	to	to	PART
fsr-3229	621	8	compute	compute	VERB
fsr-3229	621	9	maximum	maximum	ADJ
fsr-3229	621	10	withdrawal	withdrawal	NOUN
fsr-3229	621	11	cash	cash	NOUN
fsr-3229	621	12	flows	flow	VERB
fsr-3229	621	13	panel	panel	NOUN
fsr-3229	621	14	a.	a.	PROPN
fsr-3229	621	15	maximum	maximum	PROPN
fsr-3229	621	16	annual	annual	ADJ
fsr-3229	621	17	contributions	contribution	NOUN
fsr-3229	621	18	during	during	ADP
fsr-3229	621	19	working	working	ADJ
fsr-3229	621	20	years	year	NOUN
fsr-3229	621	21	:	:	PUNCT
fsr-3229	621	22	means	mean	VERB
fsr-3229	621	23	for	for	ADP
fsr-3229	621	24	2016–2050	2016–2050	NUM
fsr-3229	621	25	macroth	macroth	NOUN
fsr-3229	621	26	(	(	PUNCT
fsr-3229	621	27	maximum	maximum	ADJ
fsr-3229	621	28	annual	annual	ADJ
fsr-3229	621	29	contribution	contribution	NOUN
fsr-3229	621	30	roth	roth	PROPN
fsr-3229	621	31	ira	ira	PROPN
fsr-3229	621	32	)	)	PUNCT
fsr-3229	621	33	�	�	PROPN
fsr-3229	621	34	$	$	SYM
fsr-3229	621	35	20,282	20,282	NUM
fsr-3229	621	36	(	(	PUNCT
fsr-3229	621	37	computed	compute	VERB
fsr-3229	621	38	in	in	ADP
fsr-3229	621	39	panel	panel	NOUN
fsr-3229	621	40	e	e	NOUN
fsr-3229	621	41	of	of	ADP
fsr-3229	621	42	table	table	NOUN
fsr-3229	621	43	2	2	NUM
fsr-3229	621	44	)	)	PUNCT
fsr-3229	621	45	macbfded	macbfded	ADJ
fsr-3229	621	46	(	(	PUNCT
fsr-3229	621	47	maximum	maximum	ADJ
fsr-3229	621	48	before	before	ADP
fsr-3229	621	49	-	-	PUNCT
fsr-3229	621	50	tax	tax	NOUN
fsr-3229	621	51	annual	annual	ADJ
fsr-3229	621	52	contribution	contribution	NOUN
fsr-3229	621	53	deductible	deductible	ADJ
fsr-3229	621	54	ira	ira	PROPN
fsr-3229	621	55	)	)	PUNCT
fsr-3229	621	56	�	�	PROPN
fsr-3229	621	57	aacroth/(1	aacroth/(1	NOUN
fsr-3229	621	58	�	�	PROPN
fsr-3229	621	59	tc	tc	NOUN
fsr-3229	621	60	)	)	PUNCT
fsr-3229	621	61	�	�	PROPN
fsr-3229	621	62	$	$	SYM
fsr-3229	621	63	20,282/(1	20,282/(1	PROPN
fsr-3229	621	64	�	�	PROPN
fsr-3229	621	65	0.3	0.3	NUM
fsr-3229	621	66	)	)	PUNCT
fsr-3229	621	67	�	�	PROPN
fsr-3229	621	68	$	$	SYM
fsr-3229	621	69	28,974	28,974	NUM
fsr-3229	621	70	acbfmoi	acbfmoi	NOUN
fsr-3229	621	71	(	(	PUNCT
fsr-3229	621	72	before	before	ADP
fsr-3229	621	73	-	-	PUNCT
fsr-3229	621	74	tax	tax	NOUN
fsr-3229	621	75	annual	annual	ADJ
fsr-3229	621	76	contribution	contribution	NOUN
fsr-3229	621	77	match	match	NOUN
fsr-3229	621	78	/	/	SYM
fsr-3229	621	79	oi	oi	PROPN
fsr-3229	621	80	)	)	PUNCT
fsr-3229	621	81	�	�	PROPN
fsr-3229	621	82	$	$	SYM
fsr-3229	621	83	8,798	8,798	NUM
fsr-3229	621	84	(	(	PUNCT
fsr-3229	621	85	computed	compute	VERB
fsr-3229	621	86	in	in	ADP
fsr-3229	621	87	panel	panel	NOUN
fsr-3229	621	88	e	e	NOUN
fsr-3229	621	89	of	of	ADP
fsr-3229	621	90	table	table	NOUN
fsr-3229	621	91	2	2	NUM
fsr-3229	621	92	)	)	PUNCT
fsr-3229	621	93	macbfdedbfmoi	macbfdedbfmoi	NOUN
fsr-3229	621	94	(	(	PUNCT
fsr-3229	621	95	maximum	maximum	ADJ
fsr-3229	621	96	before	before	ADP
fsr-3229	621	97	-	-	PUNCT
fsr-3229	621	98	tax	tax	NOUN
fsr-3229	621	99	annual	annual	ADJ
fsr-3229	621	100	contribution	contribution	NOUN
fsr-3229	621	101	deductible	deductible	ADJ
fsr-3229	621	102	ira	ira	PROPN
fsr-3229	621	103	and	and	CCONJ
fsr-3229	621	104	match	match	VERB
fsr-3229	621	105	/	/	SYM
fsr-3229	621	106	oi	oi	PROPN
fsr-3229	621	107	)	)	PUNCT
fsr-3229	621	108	�	�	PROPN
fsr-3229	621	109	macbfded	macbfde	VERB
fsr-3229	621	110	�	�	PROPN
fsr-3229	621	111	acbfmoi	acbfmoi	PROPN
fsr-3229	621	112	�	�	PROPN
fsr-3229	622	1	$	$	SYM
fsr-3229	622	2	28,974	28,974	NUM
fsr-3229	622	3	�	�	PROPN
fsr-3229	622	4	$	$	SYM
fsr-3229	622	5	8,798	8,798	NUM
fsr-3229	622	6	�	�	PROPN
fsr-3229	622	7	$	$	SYM
fsr-3229	622	8	37,772	37,772	NUM
fsr-3229	622	9	panel	panel	NOUN
fsr-3229	622	10	b.	b.	PROPN
fsr-3229	622	11	maximum	maximum	PROPN
fsr-3229	622	12	before	before	ADP
fsr-3229	622	13	-	-	PUNCT
fsr-3229	622	14	tax	tax	NOUN
fsr-3229	622	15	lump	lump	NOUN
fsr-3229	622	16	sum	sum	NOUN
fsr-3229	622	17	future	future	ADJ
fsr-3229	622	18	values	value	NOUN
fsr-3229	622	19	at	at	ADP
fsr-3229	622	20	retirement	retirement	NOUN
fsr-3229	622	21	:	:	PUNCT
fsr-3229	622	22	means	mean	VERB
fsr-3229	622	23	for	for	ADP
fsr-3229	622	24	end	end	NOUN
fsr-3229	622	25	of	of	ADP
fsr-3229	622	26	2050	2050	NUM
fsr-3229	622	27	mfvroth	mfvroth	NOUN
fsr-3229	622	28	(	(	PUNCT
fsr-3229	622	29	maximum	maximum	ADJ
fsr-3229	622	30	future	future	ADJ
fsr-3229	622	31	value	value	NOUN
fsr-3229	622	32	roth	roth	PROPN
fsr-3229	622	33	ira	ira	PROPN
fsr-3229	622	34	at	at	ADP
fsr-3229	622	35	retirement	retirement	NOUN
fsr-3229	622	36	for	for	ADP
fsr-3229	622	37	yc	yc	PROPN
fsr-3229	622	38	�	�	PROPN
fsr-3229	622	39	35	35	NUM
fsr-3229	622	40	and	and	CCONJ
fsr-3229	622	41	rc	rc	PROPN
fsr-3229	622	42	�	�	PROPN
fsr-3229	622	43	8.1993	8.1993	NUM
fsr-3229	622	44	%	%	NOUN
fsr-3229	622	45	)	)	PUNCT
fsr-3229	622	46	�	�	PROPN
fsr-3229	622	47	macroth(fvafrc	macroth(fvafrc	PROPN
fsr-3229	622	48	,	,	PUNCT
fsr-3229	622	49	yc	yc	PROPN
fsr-3229	622	50	)	)	PUNCT
fsr-3229	622	51	�	�	PROPN
fsr-3229	622	52	macroth	macroth	PROPN
fsr-3229	622	53	�	�	PROPN
fsr-3229	622	54	(1	(1	PROPN
fsr-3229	622	55	�	�	PROPN
fsr-3229	622	56	rc)yc	rc)yc	PROPN
fsr-3229	622	57	�	�	PROPN
fsr-3229	622	58	1	1	NUM
fsr-3229	622	59	rc	rc	PROPN
fsr-3229	622	60	�	�	PROPN
fsr-3229	622	61	�	�	PROPN
fsr-3229	622	62	$	$	SYM
fsr-3229	622	63	20,282	20,282	NUM
fsr-3229	622	64	�	�	PROPN
fsr-3229	622	65	(1	(1	VERB
fsr-3229	622	66	�	�	PROPN
fsr-3229	622	67	0.0811993)35	0.0811993)35	PUNCT
fsr-3229	622	68	�	�	PROPN
fsr-3229	622	69	1	1	NUM
fsr-3229	622	70	0.081993	0.081993	NUM
fsr-3229	622	71	�	�	PROPN
fsr-3229	622	72	�	�	PROPN
fsr-3229	622	73	$	$	SYM
fsr-3229	622	74	20,282(180.14799987	20,282(180.14799987	NOUN
fsr-3229	622	75	)	)	PUNCT
fsr-3229	622	76	�	�	PROPN
fsr-3229	622	77	$	$	SYM
fsr-3229	622	78	3,653,762	3,653,762	NUM
fsr-3229	622	79	mfvbtded	mfvbtde	VERB
fsr-3229	622	80	(	(	PUNCT
fsr-3229	622	81	maximum	maximum	ADJ
fsr-3229	622	82	before	before	ADP
fsr-3229	622	83	-	-	PUNCT
fsr-3229	622	84	tax	tax	NOUN
fsr-3229	622	85	future	future	ADJ
fsr-3229	622	86	value	value	NOUN
fsr-3229	622	87	deductible	deductible	ADJ
fsr-3229	622	88	ira	ira	PROPN
fsr-3229	622	89	)	)	PUNCT
fsr-3229	622	90	�	�	PROPN
fsr-3229	622	91	macbfded(fvafrc	macbfded(fvafrc	PROPN
fsr-3229	622	92	,	,	PUNCT
fsr-3229	622	93	yc	yc	PROPN
fsr-3229	622	94	)	)	PUNCT
fsr-3229	622	95	�	�	PROPN
fsr-3229	622	96	$	$	SYM
fsr-3229	622	97	28,974(180.14799987	28,974(180.14799987	NOUN
fsr-3229	622	98	)	)	PUNCT
fsr-3229	622	99	�	�	PROPN
fsr-3229	622	100	$	$	SYM
fsr-3229	622	101	5,219,608	5,219,608	NUM
fsr-3229	622	102	fvbtmoi	fvbtmoi	NOUN
fsr-3229	622	103	(	(	PUNCT
fsr-3229	622	104	before	before	ADP
fsr-3229	622	105	-	-	PUNCT
fsr-3229	622	106	tax	tax	NOUN
fsr-3229	622	107	future	future	ADJ
fsr-3229	622	108	value	value	NOUN
fsr-3229	622	109	match	match	NOUN
fsr-3229	622	110	/	/	SYM
fsr-3229	622	111	oi	oi	NOUN
fsr-3229	622	112	)	)	PUNCT
fsr-3229	622	113	�	�	PROPN
fsr-3229	622	114	acbfmoi(fvafrc	acbfmoi(fvafrc	PROPN
fsr-3229	622	115	,	,	PUNCT
fsr-3229	622	116	yc	yc	PROPN
fsr-3229	622	117	)	)	PUNCT
fsr-3229	622	118	�	�	PROPN
fsr-3229	622	119	$	$	SYM
fsr-3229	622	120	8,798(180.14799987	8,798(180.14799987	NUM
fsr-3229	622	121	)	)	PUNCT
fsr-3229	622	122	�	�	PROPN
fsr-3229	622	123	$	$	SYM
fsr-3229	622	124	1,584,942	1,584,942	NUM
fsr-3229	622	125	mfvbtdedbtmoi	mfvbtdedbtmoi	NOUN
fsr-3229	622	126	(	(	PUNCT
fsr-3229	622	127	maximum	maximum	ADJ
fsr-3229	622	128	before	before	ADP
fsr-3229	622	129	-	-	PUNCT
fsr-3229	622	130	tax	tax	NOUN
fsr-3229	622	131	future	future	ADJ
fsr-3229	622	132	value	value	NOUN
fsr-3229	622	133	deductible	deductible	ADJ
fsr-3229	622	134	ira	ira	PROPN
fsr-3229	622	135	and	and	CCONJ
fsr-3229	622	136	match	match	VERB
fsr-3229	622	137	/	/	SYM
fsr-3229	622	138	oi	oi	PROPN
fsr-3229	622	139	)	)	PUNCT
fsr-3229	622	140	�	�	PROPN
fsr-3229	622	141	mfvbtded	mfvbtde	VERB
fsr-3229	622	142	�	�	PROPN
fsr-3229	622	143	fvbtmoi	fvbtmoi	PROPN
fsr-3229	622	144	�	�	PROPN
fsr-3229	622	145	$	$	SYM
fsr-3229	622	146	5,219,608	5,219,608	NUM
fsr-3229	622	147	�	�	NOUN
fsr-3229	622	148	$	$	SYM
fsr-3229	622	149	1,584,942	1,584,942	NUM
fsr-3229	622	150	�	�	PROPN
fsr-3229	622	151	$	$	SYM
fsr-3229	622	152	6,804,550	6,804,550	NUM
fsr-3229	622	153	panel	panel	NOUN
fsr-3229	622	154	c.	c.	PROPN
fsr-3229	622	155	maximum	maximum	PROPN
fsr-3229	622	156	after	after	ADP
fsr-3229	622	157	-	-	PUNCT
fsr-3229	622	158	tax	tax	NOUN
fsr-3229	622	159	lump	lump	NOUN
fsr-3229	622	160	sum	sum	NOUN
fsr-3229	622	161	future	future	ADJ
fsr-3229	622	162	values	value	NOUN
fsr-3229	622	163	if	if	SCONJ
fsr-3229	622	164	tw	tw	NOUN
fsr-3229	622	165	�	�	PROPN
fsr-3229	622	166	0.30	0.30	NUM
fsr-3229	622	167	at	at	ADP
fsr-3229	622	168	retirement	retirement	NOUN
fsr-3229	622	169	:	:	PUNCT
fsr-3229	622	170	means	mean	VERB
fsr-3229	622	171	for	for	ADP
fsr-3229	622	172	end	end	NOUN
fsr-3229	622	173	of	of	ADP
fsr-3229	622	174	2050	2050	NUM
fsr-3229	622	175	mfvatded	mfvatde	VERB
fsr-3229	622	176	(	(	PUNCT
fsr-3229	622	177	maximum	maximum	ADJ
fsr-3229	622	178	after	after	ADP
fsr-3229	622	179	-	-	PUNCT
fsr-3229	622	180	tax	tax	NOUN
fsr-3229	622	181	future	future	ADJ
fsr-3229	622	182	value	value	NOUN
fsr-3229	622	183	deductible	deductible	ADJ
fsr-3229	622	184	ira	ira	PROPN
fsr-3229	622	185	)	)	PUNCT
fsr-3229	622	186	�	�	PROPN
fsr-3229	622	187	(	(	PUNCT
fsr-3229	622	188	1	1	NUM
fsr-3229	622	189	�	�	NOUN
fsr-3229	622	190	tw)(mfvbtded	tw)(mfvbtde	VERB
fsr-3229	622	191	)	)	PUNCT
fsr-3229	622	192	�	�	PROPN
fsr-3229	622	193	(	(	PUNCT
fsr-3229	622	194	1	1	NUM
fsr-3229	622	195	�	�	NOUN
fsr-3229	622	196	0.30)($5,219,608	0.30)($5,219,608	NOUN
fsr-3229	622	197	)	)	PUNCT
fsr-3229	622	198	�	�	PROPN
fsr-3229	622	199	$	$	SYM
fsr-3229	622	200	3,653,762	3,653,762	NUM
fsr-3229	622	201	fvatmoi	fvatmoi	NOUN
fsr-3229	622	202	(	(	PUNCT
fsr-3229	622	203	after	after	ADP
fsr-3229	622	204	-	-	PUNCT
fsr-3229	622	205	tax	tax	NOUN
fsr-3229	622	206	future	future	ADJ
fsr-3229	622	207	value	value	NOUN
fsr-3229	622	208	match	match	NOUN
fsr-3229	622	209	/	/	SYM
fsr-3229	622	210	oi	oi	PROPN
fsr-3229	622	211	)	)	PUNCT
fsr-3229	622	212	�	�	PROPN
fsr-3229	622	213	(	(	PUNCT
fsr-3229	622	214	1	1	NUM
fsr-3229	622	215	�	�	NOUN
fsr-3229	622	216	tw)fvbtmoi	tw)fvbtmoi	VERB
fsr-3229	622	217	�	�	PROPN
fsr-3229	622	218	(	(	PUNCT
fsr-3229	622	219	1	1	NUM
fsr-3229	622	220	�	�	PROPN
fsr-3229	622	221	0.30)$1,584,942	0.30)$1,584,942	NUM
fsr-3229	622	222	�	�	PROPN
fsr-3229	623	1	$	$	SYM
fsr-3229	623	2	1,109,459	1,109,459	NUM
fsr-3229	623	3	mfvatdedmoi	mfvatdedmoi	NOUN
fsr-3229	623	4	(	(	PUNCT
fsr-3229	623	5	maximum	maximum	ADJ
fsr-3229	623	6	after	after	ADP
fsr-3229	623	7	-	-	PUNCT
fsr-3229	623	8	tax	tax	NOUN
fsr-3229	623	9	future	future	ADJ
fsr-3229	623	10	values	value	NOUN
fsr-3229	623	11	for	for	ADP
fsr-3229	623	12	deductible	deductible	ADJ
fsr-3229	623	13	ira	ira	PROPN
fsr-3229	623	14	and	and	CCONJ
fsr-3229	623	15	match	match	VERB
fsr-3229	623	16	/	/	SYM
fsr-3229	623	17	oi	oi	PROPN
fsr-3229	623	18	)	)	PUNCT
fsr-3229	623	19	�	�	PROPN
fsr-3229	623	20	mfvatded	mfvatde	VERB
fsr-3229	623	21	�	�	PROPN
fsr-3229	623	22	fvatmoi	fvatmoi	PROPN
fsr-3229	623	23	�	�	PROPN
fsr-3229	623	24	$	$	SYM
fsr-3229	623	25	3,653,762	3,653,762	NUM
fsr-3229	623	26	�	�	NOUN
fsr-3229	623	27	$	$	SYM
fsr-3229	623	28	1,109,459	1,109,459	NUM
fsr-3229	623	29	�	�	NOUN
fsr-3229	623	30	$	$	SYM
fsr-3229	623	31	4,763,221	4,763,221	NUM
fsr-3229	623	32	panel	panel	NOUN
fsr-3229	623	33	d.	d.	PROPN
fsr-3229	623	34	maximum	maximum	NOUN
fsr-3229	623	35	before	before	ADP
fsr-3229	623	36	-	-	PUNCT
fsr-3229	623	37	tax	tax	NOUN
fsr-3229	623	38	annual	annual	ADJ
fsr-3229	623	39	withdrawals	withdrawal	NOUN
fsr-3229	623	40	:	:	PUNCT
fsr-3229	623	41	means	mean	VERB
fsr-3229	623	42	for	for	ADP
fsr-3229	623	43	2051–2070	2051–2070	NUM
fsr-3229	623	44	mawroth	mawroth	ADJ
fsr-3229	623	45	(	(	PUNCT
fsr-3229	623	46	max	max	PROPN
fsr-3229	623	47	annual	annual	ADJ
fsr-3229	623	48	withdrawal	withdrawal	NOUN
fsr-3229	623	49	from	from	ADP
fsr-3229	623	50	roth	roth	PROPN
fsr-3229	623	51	ira	ira	PROPN
fsr-3229	623	52	for	for	ADP
fsr-3229	623	53	yw	yw	PROPN
fsr-3229	623	54	�	�	PROPN
fsr-3229	623	55	20	20	NUM
fsr-3229	623	56	and	and	CCONJ
fsr-3229	623	57	rw	rw	PROPN
fsr-3229	623	58	�	�	PROPN
fsr-3229	623	59	6.9743	6.9743	NUM
fsr-3229	623	60	%	%	NOUN
fsr-3229	623	61	)	)	PUNCT
fsr-3229	623	62	�	�	PROPN
fsr-3229	623	63	mfvroth(1	mfvroth(1	NOUN
fsr-3229	623	64	/	/	SYM
fsr-3229	623	65	pvafrw	pvafrw	NOUN
fsr-3229	623	66	,	,	PUNCT
fsr-3229	623	67	yw	yw	PROPN
fsr-3229	623	68	)	)	PUNCT
fsr-3229	623	69	�	�	PROPN
fsr-3229	623	70	fvroth	fvroth	PROPN
fsr-3229	623	71	�	�	PROPN
fsr-3229	623	72	rw/	rw/	NOUN
fsr-3229	623	73	�	�	PROPN
fsr-3229	623	74	1	1	NUM
fsr-3229	623	75	�	�	PROPN
fsr-3229	623	76	1	1	NUM
fsr-3229	623	77	(	(	PUNCT
fsr-3229	623	78	1	1	NUM
fsr-3229	623	79	�	�	PROPN
fsr-3229	623	80	rw)yc	rw)yc	PROPN
fsr-3229	623	81	�	�	PROPN
fsr-3229	623	82	�	�	PROPN
fsr-3229	623	83	�	�	PROPN
fsr-3229	624	1	$	$	SYM
fsr-3229	624	2	3,653,762	3,653,762	NUM
fsr-3229	624	3	�	�	NOUN
fsr-3229	624	4	0.069743/	0.069743/	NUM
fsr-3229	624	5	�	�	PROPN
fsr-3229	624	6	1	1	NUM
fsr-3229	624	7	�	�	PROPN
fsr-3229	624	8	1	1	NUM
fsr-3229	624	9	(	(	PUNCT
fsr-3229	624	10	1	1	NUM
fsr-3229	624	11	�	�	PROPN
fsr-3229	624	12	0.069743)20	0.069743)20	NUM
fsr-3229	624	13	�	�	PROPN
fsr-3229	624	14	�	�	PROPN
fsr-3229	624	15	�	�	PROPN
fsr-3229	624	16	$	$	SYM
fsr-3229	624	17	3,653,762(0.094204462	3,653,762(0.094204462	NUM
fsr-3229	624	18	)	)	PUNCT
fsr-3229	624	19	�	�	PROPN
fsr-3229	624	20	$	$	SYM
fsr-3229	624	21	344,201	344,201	NUM
fsr-3229	624	22	mawbtded	mawbtded	NOUN
fsr-3229	624	23	(	(	PUNCT
fsr-3229	624	24	maximum	maximum	ADJ
fsr-3229	624	25	before	before	ADP
fsr-3229	624	26	-	-	PUNCT
fsr-3229	624	27	tax	tax	NOUN
fsr-3229	624	28	annual	annual	ADJ
fsr-3229	624	29	withdrawal	withdrawal	NOUN
fsr-3229	624	30	deductible	deductible	ADJ
fsr-3229	624	31	ira	ira	PROPN
fsr-3229	624	32	)	)	PUNCT
fsr-3229	624	33	�	�	PROPN
fsr-3229	624	34	mfvbtded(1	mfvbtded(1	PROPN
fsr-3229	624	35	/	/	SYM
fsr-3229	624	36	pvafrw	pvafrw	NOUN
fsr-3229	624	37	,	,	PUNCT
fsr-3229	624	38	yw	yw	PROPN
fsr-3229	624	39	)	)	PUNCT
fsr-3229	624	40	�	�	PROPN
fsr-3229	625	1	$	$	SYM
fsr-3229	625	2	5,219,608(0.094204462	5,219,608(0.094204462	NUM
fsr-3229	625	3	)	)	PUNCT
fsr-3229	625	4	�	�	PROPN
fsr-3229	625	5	$	$	SYM
fsr-3229	625	6	491,710	491,710	NUM
fsr-3229	625	7	awbtmoi	awbtmoi	NOUN
fsr-3229	625	8	(	(	PUNCT
fsr-3229	625	9	before	before	ADP
fsr-3229	625	10	-	-	PUNCT
fsr-3229	625	11	tax	tax	NOUN
fsr-3229	625	12	annual	annual	ADJ
fsr-3229	625	13	withdrawal	withdrawal	NOUN
fsr-3229	625	14	match	match	PROPN
fsr-3229	625	15	/	/	SYM
fsr-3229	625	16	oi	oi	PROPN
fsr-3229	625	17	)	)	PUNCT
fsr-3229	625	18	�	�	PROPN
fsr-3229	625	19	fvbtmoi(1	fvbtmoi(1	PROPN
fsr-3229	625	20	/	/	SYM
fsr-3229	625	21	pvafrw	pvafrw	NOUN
fsr-3229	625	22	,	,	PUNCT
fsr-3229	625	23	yw	yw	PROPN
fsr-3229	625	24	)	)	PUNCT
fsr-3229	625	25	�	�	PROPN
fsr-3229	625	26	$	$	SYM
fsr-3229	625	27	1,584,942(0.094204462	1,584,942(0.094204462	NUM
fsr-3229	625	28	)	)	PUNCT
fsr-3229	625	29	�	�	PROPN
fsr-3229	626	1	$	$	SYM
fsr-3229	626	2	149,309	149,309	NUM
fsr-3229	626	3	mawbtdedmoi	mawbtdedmoi	NOUN
fsr-3229	626	4	(	(	PUNCT
fsr-3229	626	5	maximum	maximum	ADJ
fsr-3229	626	6	before	before	ADP
fsr-3229	626	7	-	-	PUNCT
fsr-3229	626	8	tax	tax	NOUN
fsr-3229	626	9	annual	annual	ADJ
fsr-3229	626	10	withdrawals	withdrawal	NOUN
fsr-3229	626	11	for	for	ADP
fsr-3229	626	12	deductible	deductible	ADJ
fsr-3229	626	13	ira	ira	PROPN
fsr-3229	626	14	and	and	CCONJ
fsr-3229	626	15	match	match	VERB
fsr-3229	626	16	/	/	SYM
fsr-3229	626	17	oi	oi	PROPN
fsr-3229	626	18	)	)	PUNCT
fsr-3229	626	19	�	�	PROPN
fsr-3229	626	20	mawbtded	mawbtde	VERB
fsr-3229	626	21	�	�	PROPN
fsr-3229	626	22	awbtmoi	awbtmoi	PROPN
fsr-3229	626	23	�	�	PROPN
fsr-3229	626	24	$	$	SYM
fsr-3229	626	25	491,710	491,710	NUM
fsr-3229	626	26	�	�	NOUN
fsr-3229	626	27	$	$	SYM
fsr-3229	626	28	149,309	149,309	NUM
fsr-3229	626	29	�	�	NOUN
fsr-3229	626	30	$	$	SYM
fsr-3229	626	31	641,019	641,019	NUM
fsr-3229	626	32	panel	panel	NOUN
fsr-3229	626	33	e.	e.	PROPN
fsr-3229	626	34	maximum	maximum	PROPN
fsr-3229	626	35	after	after	ADP
fsr-3229	626	36	-	-	PUNCT
fsr-3229	626	37	tax	tax	NOUN
fsr-3229	626	38	annual	annual	ADJ
fsr-3229	626	39	withdrawals	withdrawal	NOUN
fsr-3229	626	40	if	if	SCONJ
fsr-3229	626	41	tw	tw	NOUN
fsr-3229	626	42	�	�	PROPN
fsr-3229	626	43	0.30	0.30	NUM
fsr-3229	626	44	:	:	PUNCT
fsr-3229	626	45	means	mean	VERB
fsr-3229	626	46	for	for	ADP
fsr-3229	626	47	2051–2070	2051–2070	NUM
fsr-3229	626	48	mawatded	mawatded	ADJ
fsr-3229	626	49	(	(	PUNCT
fsr-3229	626	50	maximum	maximum	ADJ
fsr-3229	626	51	after	after	ADP
fsr-3229	626	52	-	-	PUNCT
fsr-3229	626	53	tax	tax	NOUN
fsr-3229	626	54	annual	annual	ADJ
fsr-3229	626	55	withdrawal	withdrawal	NOUN
fsr-3229	626	56	deductible	deductible	ADJ
fsr-3229	626	57	ira	ira	PROPN
fsr-3229	626	58	)	)	PUNCT
fsr-3229	626	59	�	�	PROPN
fsr-3229	626	60	(	(	PUNCT
fsr-3229	626	61	1	1	NUM
fsr-3229	626	62	�	�	NUM
fsr-3229	626	63	0.3)mawbtded	0.3)mawbtde	VERB
fsr-3229	626	64	�	�	PROPN
fsr-3229	626	65	(	(	PUNCT
fsr-3229	626	66	1	1	NUM
fsr-3229	626	67	�	�	PROPN
fsr-3229	626	68	0.3)$491,710	0.3)$491,710	NUM
fsr-3229	626	69	�	�	PROPN
fsr-3229	626	70	$	$	SYM
fsr-3229	626	71	344,201	344,201	NUM
fsr-3229	626	72	awatmoi	awatmoi	NOUN
fsr-3229	626	73	(	(	PUNCT
fsr-3229	626	74	after	after	ADP
fsr-3229	626	75	-	-	PUNCT
fsr-3229	626	76	tax	tax	NOUN
fsr-3229	626	77	annual	annual	ADJ
fsr-3229	626	78	withdrawal	withdrawal	NOUN
fsr-3229	626	79	match	match	PROPN
fsr-3229	626	80	/	/	SYM
fsr-3229	626	81	oi	oi	PROPN
fsr-3229	626	82	)	)	PUNCT
fsr-3229	626	83	�	�	PROPN
fsr-3229	626	84	(	(	PUNCT
fsr-3229	626	85	1	1	NUM
fsr-3229	626	86	�	�	NOUN
fsr-3229	626	87	0.3)awbtmoi	0.3)awbtmoi	NUM
fsr-3229	626	88	�	�	PROPN
fsr-3229	626	89	(	(	PUNCT
fsr-3229	626	90	1	1	NUM
fsr-3229	626	91	�	�	NOUN
fsr-3229	626	92	0.3)$149,309	0.3)$149,309	NOUN
fsr-3229	626	93	�	�	PROPN
fsr-3229	626	94	$	$	SYM
fsr-3229	626	95	104,516	104,516	NUM
fsr-3229	626	96	mawatdedmoi	mawatdedmoi	NOUN
fsr-3229	626	97	(	(	PUNCT
fsr-3229	626	98	maximum	maximum	ADJ
fsr-3229	626	99	after	after	ADP
fsr-3229	626	100	-	-	PUNCT
fsr-3229	626	101	tax	tax	NOUN
fsr-3229	626	102	annual	annual	ADJ
fsr-3229	626	103	withdrawals	withdrawal	NOUN
fsr-3229	626	104	for	for	ADP
fsr-3229	626	105	deductible	deductible	ADJ
fsr-3229	626	106	ira	ira	PROPN
fsr-3229	626	107	and	and	CCONJ
fsr-3229	626	108	match	match	VERB
fsr-3229	626	109	/	/	SYM
fsr-3229	626	110	oi	oi	PROPN
fsr-3229	626	111	)	)	PUNCT
fsr-3229	626	112	�	�	PROPN
fsr-3229	626	113	mawatded	mawatde	VERB
fsr-3229	626	114	�	�	PROPN
fsr-3229	626	115	awatmoi	awatmoi	PROPN
fsr-3229	626	116	�	�	PROPN
fsr-3229	626	117	$	$	SYM
fsr-3229	626	118	344,201	344,201	NUM
fsr-3229	626	119	�	�	NOUN
fsr-3229	626	120	$	$	SYM
fsr-3229	626	121	104,516	104,516	NUM
fsr-3229	626	122	�	�	PROPN
fsr-3229	626	123	$	$	SYM
fsr-3229	626	124	448,717	448,717	NUM
fsr-3229	626	125	394	394	NUM
fsr-3229	626	126	r.m	r.m	PROPN
fsr-3229	626	127	.	.	PROPN
fsr-3229	626	128	hull	hull	PROPN
fsr-3229	626	129	,	,	PUNCT
fsr-3229	626	130	j.b	j.b	PROPN
fsr-3229	626	131	.	.	PROPN
fsr-3229	626	132	hull	hull	NOUN
fsr-3229	626	133	/	/	SYM
fsr-3229	626	134	financial	financial	ADJ
fsr-3229	626	135	services	service	NOUN
fsr-3229	626	136	review	review	VERB
fsr-3229	626	137	25	25	NUM
fsr-3229	626	138	(	(	PUNCT
fsr-3229	626	139	2016	2016	NUM
fsr-3229	626	140	)	)	PUNCT
fsr-3229	627	1	373–414	373–414	NUM
fsr-3229	627	2	$	$	SYM
fsr-3229	627	3	5,219,608	5,219,608	NUM
fsr-3229	627	4	in	in	ADP
fsr-3229	627	5	panel	panel	NOUN
fsr-3229	627	6	b	b	PROPN
fsr-3229	627	7	and	and	CCONJ
fsr-3229	627	8	a	a	DET
fsr-3229	627	9	maximum	maximum	ADJ
fsr-3229	627	10	after	after	ADP
fsr-3229	627	11	-	-	PUNCT
fsr-3229	627	12	tax	tax	NOUN
fsr-3229	627	13	future	future	ADJ
fsr-3229	627	14	value	value	NOUN
fsr-3229	627	15	deductible	deductible	ADJ
fsr-3229	627	16	ira	ira	PROPN
fsr-3229	627	17	(	(	PUNCT
fsr-3229	627	18	mfvatded	mfvatde	VERB
fsr-3229	627	19	)	)	PUNCT
fsr-3229	627	20	computed	compute	VERB
fsr-3229	627	21	as	as	ADP
fsr-3229	627	22	$	$	SYM
fsr-3229	627	23	3,653,762	3,653,762	NUM
fsr-3229	627	24	in	in	ADP
fsr-3229	627	25	panel	panel	NOUN
fsr-3229	627	26	c	c	NOUN
fsr-3229	628	1	if	if	SCONJ
fsr-3229	628	2	tw	tw	NOUN
fsr-3229	628	3	�	�	PROPN
fsr-3229	628	4	0.30	0.30	NUM
fsr-3229	629	1	.	.	PUNCT
fsr-3229	630	1	thus	thus	ADV
fsr-3229	630	2	,	,	PUNCT
fsr-3229	630	3	when	when	SCONJ
fsr-3229	630	4	tc	tc	X
fsr-3229	630	5	�	�	PROPN
fsr-3229	630	6	tw	tw	PRON
fsr-3229	630	7	�	�	PROPN
fsr-3229	630	8	0.30	0.30	NUM
fsr-3229	630	9	,	,	PUNCT
fsr-3229	630	10	we	we	PRON
fsr-3229	630	11	see	see	VERB
fsr-3229	630	12	that	that	SCONJ
fsr-3229	630	13	mfvroth	mfvroth	NOUN
fsr-3229	630	14	�	�	PROPN
fsr-3229	630	15	mfvatded	mfvatde	VERB
fsr-3229	630	16	�	�	PROPN
fsr-3229	630	17	$	$	SYM
fsr-3229	630	18	3,653,762	3,653,762	NUM
fsr-3229	630	19	.	.	PUNCT
fsr-3229	631	1	there	there	PRON
fsr-3229	631	2	are	be	VERB
fsr-3229	631	3	two	two	NUM
fsr-3229	631	4	conditions	condition	NOUN
fsr-3229	631	5	for	for	SCONJ
fsr-3229	631	6	this	this	DET
fsr-3229	631	7	equality	equality	NOUN
fsr-3229	631	8	to	to	PART
fsr-3229	631	9	hold	hold	VERB
fsr-3229	631	10	.	.	PUNCT
fsr-3229	632	1	first	first	ADV
fsr-3229	632	2	,	,	PUNCT
fsr-3229	632	3	the	the	DET
fsr-3229	632	4	tax	tax	NOUN
fsr-3229	632	5	savings	saving	NOUN
fsr-3229	632	6	from	from	ADP
fsr-3229	632	7	the	the	DET
fsr-3229	632	8	deductible	deductible	ADJ
fsr-3229	632	9	ira	ira	PROPN
fsr-3229	632	10	must	must	AUX
fsr-3229	632	11	be	be	AUX
fsr-3229	632	12	invested	invest	VERB
fsr-3229	632	13	in	in	ADP
fsr-3229	632	14	the	the	DET
fsr-3229	632	15	deductible	deductible	ADJ
fsr-3229	632	16	ira	ira	PROPN
fsr-3229	632	17	along	along	ADP
fsr-3229	632	18	with	with	ADP
fsr-3229	632	19	the	the	DET
fsr-3229	632	20	same	same	ADJ
fsr-3229	632	21	amount	amount	NOUN
fsr-3229	632	22	invested	invest	VERB
fsr-3229	632	23	in	in	ADP
fsr-3229	632	24	the	the	DET
fsr-3229	632	25	roth	roth	PROPN
fsr-3229	632	26	ira	ira	PROPN
fsr-3229	632	27	.	.	PUNCT
fsr-3229	633	1	second	second	PROPN
fsr-3229	633	2	,	,	PUNCT
fsr-3229	633	3	tc	tc	PRON
fsr-3229	633	4	must	must	AUX
fsr-3229	633	5	equal	equal	VERB
fsr-3229	633	6	tw	tw	NOUN
fsr-3229	633	7	.	.	PUNCT
fsr-3229	634	1	we	we	PRON
fsr-3229	634	2	provide	provide	VERB
fsr-3229	634	3	a	a	DET
fsr-3229	634	4	formal	formal	ADJ
fsr-3229	634	5	proof	proof	NOUN
fsr-3229	634	6	in	in	ADP
fsr-3229	634	7	appendix	appendix	NOUN
fsr-3229	634	8	1	1	NUM
fsr-3229	634	9	.	.	PUNCT
fsr-3229	634	10	with	with	ADP
fsr-3229	634	11	a	a	DET
fsr-3229	634	12	roth	roth	PROPN
fsr-3229	634	13	ira	ira	PROPN
fsr-3229	634	14	,	,	PUNCT
fsr-3229	634	15	the	the	DET
fsr-3229	634	16	irs	irs	PROPN
fsr-3229	634	17	collects	collect	VERB
fsr-3229	634	18	its	its	PRON
fsr-3229	634	19	taxes	taxis	NOUN
fsr-3229	634	20	upfront	upfront	ADJ
fsr-3229	634	21	.	.	PUNCT
fsr-3229	635	1	with	with	ADP
fsr-3229	635	2	a	a	DET
fsr-3229	635	3	deductible	deductible	ADJ
fsr-3229	635	4	ira	ira	PROPN
fsr-3229	635	5	,	,	PUNCT
fsr-3229	635	6	the	the	DET
fsr-3229	635	7	irs	irs	PROPN
fsr-3229	635	8	collect	collect	VERB
fsr-3229	635	9	its	its	PRON
fsr-3229	635	10	taxes	taxis	NOUN
fsr-3229	635	11	on	on	ADP
fsr-3229	635	12	the	the	DET
fsr-3229	635	13	principal	principal	NOUN
fsr-3229	635	14	and	and	CCONJ
fsr-3229	635	15	earnings	earning	NOUN
fsr-3229	635	16	when	when	SCONJ
fsr-3229	635	17	withdrawn	withdraw	VERB
fsr-3229	635	18	.	.	PUNCT
fsr-3229	636	1	in	in	ADP
fsr-3229	636	2	regards	regard	NOUN
fsr-3229	636	3	to	to	ADP
fsr-3229	636	4	the	the	DET
fsr-3229	636	5	earnings	earning	NOUN
fsr-3229	636	6	on	on	ADP
fsr-3229	636	7	a	a	DET
fsr-3229	636	8	deductible	deductible	ADJ
fsr-3229	636	9	ira	ira	PROPN
fsr-3229	636	10	,	,	PUNCT
fsr-3229	636	11	the	the	DET
fsr-3229	636	12	irs	irs	PROPN
fsr-3229	636	13	holds	hold	VERB
fsr-3229	636	14	the	the	DET
fsr-3229	636	15	right	right	NOUN
fsr-3229	636	16	to	to	PART
fsr-3229	636	17	get	get	VERB
fsr-3229	636	18	a	a	DET
fsr-3229	636	19	proportion	proportion	NOUN
fsr-3229	636	20	of	of	ADP
fsr-3229	636	21	the	the	DET
fsr-3229	636	22	earnings	earning	NOUN
fsr-3229	636	23	and	and	CCONJ
fsr-3229	636	24	that	that	DET
fsr-3229	636	25	proportion	proportion	NOUN
fsr-3229	636	26	is	be	AUX
fsr-3229	636	27	tw	tw	PRON
fsr-3229	636	28	.	.	PUNCT
fsr-3229	637	1	the	the	DET
fsr-3229	637	2	future	future	ADJ
fsr-3229	637	3	value	value	NOUN
fsr-3229	637	4	of	of	ADP
fsr-3229	637	5	the	the	DET
fsr-3229	637	6	annuity	annuity	NOUN
fsr-3229	637	7	tax	tax	NOUN
fsr-3229	637	8	savings	saving	NOUN
fsr-3229	637	9	from	from	ADP
fsr-3229	637	10	the	the	DET
fsr-3229	637	11	deductible	deductible	ADJ
fsr-3229	637	12	ira	ira	PROPN
fsr-3229	637	13	explains	explain	VERB
fsr-3229	637	14	the	the	DET
fsr-3229	637	15	difference	difference	NOUN
fsr-3229	637	16	of	of	ADP
fsr-3229	637	17	$	$	SYM
fsr-3229	637	18	1,565,846	1,565,846	NUM
fsr-3229	637	19	between	between	ADP
fsr-3229	637	20	the	the	DET
fsr-3229	637	21	before	before	ADP
fsr-3229	637	22	-	-	PUNCT
fsr-3229	637	23	tax	tax	NOUN
fsr-3229	637	24	lump	lump	NOUN
fsr-3229	637	25	sum	sum	NOUN
fsr-3229	637	26	future	future	ADJ
fsr-3229	637	27	values	value	NOUN
fsr-3229	637	28	of	of	ADP
fsr-3229	637	29	the	the	DET
fsr-3229	637	30	deductible	deductible	ADJ
fsr-3229	637	31	ira	ira	PROPN
fsr-3229	637	32	of	of	ADP
fsr-3229	637	33	$	$	SYM
fsr-3229	637	34	5,219,608	5,219,608	NUM
fsr-3229	637	35	and	and	CCONJ
fsr-3229	637	36	the	the	DET
fsr-3229	637	37	roth	roth	PROPN
fsr-3229	637	38	ira	ira	PROPN
fsr-3229	637	39	of	of	ADP
fsr-3229	637	40	$	$	SYM
fsr-3229	637	41	3,653,762	3,653,762	NUM
fsr-3229	637	42	.	.	PUNCT
fsr-3229	638	1	to	to	PART
fsr-3229	638	2	illustrate	illustrate	VERB
fsr-3229	638	3	using	use	VERB
fsr-3229	638	4	our	our	PRON
fsr-3229	638	5	future	future	ADJ
fsr-3229	638	6	value	value	NOUN
fsr-3229	638	7	annuity	annuity	NOUN
fsr-3229	638	8	factor	factor	NOUN
fsr-3229	638	9	of	of	ADP
fsr-3229	638	10	180.14799987	180.14799987	NUM
fsr-3229	638	11	in	in	ADP
fsr-3229	638	12	panel	panel	NOUN
fsr-3229	638	13	b	b	NOUN
fsr-3229	638	14	,	,	PUNCT
fsr-3229	638	15	the	the	DET
fsr-3229	638	16	lump	lump	NOUN
fsr-3229	638	17	sum	sum	NOUN
fsr-3229	638	18	future	future	ADJ
fsr-3229	638	19	value	value	NOUN
fsr-3229	638	20	of	of	ADP
fsr-3229	638	21	this	this	DET
fsr-3229	638	22	annuity	annuity	NOUN
fsr-3229	638	23	tax	tax	NOUN
fsr-3229	638	24	savings	saving	NOUN
fsr-3229	638	25	is	be	AUX
fsr-3229	638	26	0.3($28,974)(180.14799987	0.3($28,974)(180.14799987	NUM
fsr-3229	638	27	)	)	PUNCT
fsr-3229	638	28	�	�	PROPN
fsr-3229	638	29	$	$	SYM
fsr-3229	638	30	1,565,846	1,565,846	NUM
fsr-3229	638	31	.	.	PUNCT
fsr-3229	639	1	this	this	PRON
fsr-3229	639	2	is	be	AUX
fsr-3229	639	3	the	the	DET
fsr-3229	639	4	same	same	ADJ
fsr-3229	639	5	value	value	NOUN
fsr-3229	639	6	if	if	SCONJ
fsr-3229	639	7	the	the	DET
fsr-3229	639	8	deductible	deductible	ADJ
fsr-3229	639	9	ira	ira	PROPN
fsr-3229	639	10	is	be	AUX
fsr-3229	639	11	withdrawn	withdraw	VERB
fsr-3229	639	12	with	with	ADP
fsr-3229	639	13	taxes	taxis	NOUN
fsr-3229	639	14	paid	pay	VERB
fsr-3229	639	15	at	at	ADP
fsr-3229	639	16	tw	tw	NUM
fsr-3229	639	17	�	�	PROPN
fsr-3229	639	18	0.30	0.30	NUM
fsr-3229	639	19	as	as	ADP
fsr-3229	639	20	the	the	DET
fsr-3229	639	21	value	value	NOUN
fsr-3229	639	22	of	of	ADP
fsr-3229	639	23	the	the	DET
fsr-3229	639	24	taxes	taxis	NOUN
fsr-3229	639	25	paid	pay	VERB
fsr-3229	639	26	is	be	AUX
fsr-3229	639	27	0.30($5,219,608	0.30($5,219,608	PROPN
fsr-3229	639	28	)	)	PUNCT
fsr-3229	639	29	�	�	PROPN
fsr-3229	639	30	$	$	SYM
fsr-3229	639	31	1,565,846.8	1,565,846.8	NUM
fsr-3229	639	32	when	when	SCONJ
fsr-3229	639	33	tc	tc	PROPN
fsr-3229	639	34	�	�	PROPN
fsr-3229	639	35	tw	tw	PROPN
fsr-3229	639	36	,	,	PUNCT
fsr-3229	639	37	the	the	DET
fsr-3229	639	38	value	value	NOUN
fsr-3229	639	39	of	of	ADP
fsr-3229	639	40	the	the	DET
fsr-3229	639	41	tax	tax	NOUN
fsr-3229	639	42	savings	saving	NOUN
fsr-3229	639	43	is	be	AUX
fsr-3229	639	44	the	the	DET
fsr-3229	639	45	same	same	ADJ
fsr-3229	639	46	as	as	ADP
fsr-3229	639	47	the	the	DET
fsr-3229	639	48	value	value	NOUN
fsr-3229	639	49	of	of	ADP
fsr-3229	639	50	the	the	DET
fsr-3229	639	51	taxes	taxis	NOUN
fsr-3229	639	52	paid	pay	VERB
fsr-3229	639	53	.	.	PUNCT
fsr-3229	640	1	panel	panel	NOUN
fsr-3229	640	2	d	d	PROPN
fsr-3229	640	3	of	of	ADP
fsr-3229	640	4	table	table	NOUN
fsr-3229	640	5	5	5	NUM
fsr-3229	640	6	provides	provide	VERB
fsr-3229	640	7	the	the	DET
fsr-3229	640	8	before	before	ADP
fsr-3229	640	9	-	-	PUNCT
fsr-3229	640	10	tax	tax	NOUN
fsr-3229	640	11	annual	annual	ADJ
fsr-3229	640	12	withdrawals	withdrawal	NOUN
fsr-3229	640	13	for	for	ADP
fsr-3229	640	14	20	20	NUM
fsr-3229	640	15	years	year	NOUN
fsr-3229	640	16	generated	generate	VERB
fsr-3229	640	17	from	from	ADP
fsr-3229	640	18	the	the	DET
fsr-3229	640	19	lump	lump	NOUN
fsr-3229	640	20	sum	sum	NOUN
fsr-3229	640	21	future	future	ADJ
fsr-3229	640	22	values	value	NOUN
fsr-3229	640	23	in	in	ADP
fsr-3229	640	24	panel	panel	NOUN
fsr-3229	640	25	c.	c.	NOUN
fsr-3229	640	26	the	the	DET
fsr-3229	640	27	value	value	NOUN
fsr-3229	640	28	of	of	ADP
fsr-3229	640	29	$	$	SYM
fsr-3229	640	30	149,309	149,309	NUM
fsr-3229	640	31	for	for	ADP
fsr-3229	640	32	the	the	DET
fsr-3229	640	33	before	before	ADP
fsr-3229	640	34	-	-	PUNCT
fsr-3229	640	35	tax	tax	NOUN
fsr-3229	640	36	annual	annual	ADJ
fsr-3229	640	37	withdrawal	withdrawal	NOUN
fsr-3229	640	38	from	from	ADP
fsr-3229	640	39	the	the	DET
fsr-3229	640	40	match	match	NOUN
fsr-3229	640	41	/	/	SYM
fsr-3229	640	42	oi	oi	PROPN
fsr-3229	640	43	is	be	AUX
fsr-3229	640	44	important	important	ADJ
fsr-3229	640	45	because	because	SCONJ
fsr-3229	640	46	it	it	PRON
fsr-3229	640	47	raises	raise	VERB
fsr-3229	640	48	the	the	DET
fsr-3229	640	49	taxable	taxable	ADJ
fsr-3229	640	50	income	income	NOUN
fsr-3229	640	51	increasing	increase	VERB
fsr-3229	640	52	tw	tw	NOUN
fsr-3229	640	53	.	.	PUNCT
fsr-3229	641	1	when	when	SCONJ
fsr-3229	641	2	using	use	VERB
fsr-3229	641	3	a	a	DET
fsr-3229	641	4	marginal	marginal	ADJ
fsr-3229	641	5	analysis	analysis	NOUN
fsr-3229	641	6	,	,	PUNCT
fsr-3229	641	7	the	the	DET
fsr-3229	641	8	match	match	NOUN
fsr-3229	641	9	/	/	SYM
fsr-3229	641	10	oi	oi	PROPN
fsr-3229	641	11	is	be	AUX
fsr-3229	641	12	assumed	assume	VERB
fsr-3229	641	13	to	to	PART
fsr-3229	641	14	have	have	AUX
fsr-3229	641	15	been	be	AUX
fsr-3229	641	16	withdrawn	withdraw	VERB
fsr-3229	641	17	before	before	ADP
fsr-3229	641	18	diw	diw	PROPN
fsr-3229	641	19	.	.	PUNCT
fsr-3229	642	1	finally	finally	ADV
fsr-3229	642	2	,	,	PUNCT
fsr-3229	642	3	panel	panel	NOUN
fsr-3229	642	4	e	e	NOUN
fsr-3229	642	5	gives	give	VERB
fsr-3229	642	6	after	after	ADP
fsr-3229	642	7	-	-	PUNCT
fsr-3229	642	8	tax	tax	NOUN
fsr-3229	642	9	withdrawal	withdrawal	NOUN
fsr-3229	642	10	values	value	NOUN
fsr-3229	642	11	where	where	SCONJ
fsr-3229	642	12	we	we	PRON
fsr-3229	642	13	see	see	VERB
fsr-3229	642	14	that	that	SCONJ
fsr-3229	642	15	the	the	DET
fsr-3229	642	16	maximum	maximum	PROPN
fsr-3229	642	17	roth	roth	PROPN
fsr-3229	642	18	annual	annual	ADJ
fsr-3229	642	19	withdrawal	withdrawal	NOUN
fsr-3229	642	20	of	of	ADP
fsr-3229	642	21	$	$	SYM
fsr-3229	642	22	344,201	344,201	NUM
fsr-3229	642	23	in	in	ADP
fsr-3229	642	24	panel	panel	NOUN
fsr-3229	642	25	d	d	NOUN
fsr-3229	642	26	is	be	AUX
fsr-3229	642	27	equal	equal	ADJ
fsr-3229	642	28	to	to	ADP
fsr-3229	642	29	the	the	DET
fsr-3229	642	30	after	after	ADP
fsr-3229	642	31	-	-	PUNCT
fsr-3229	642	32	tax	tax	NOUN
fsr-3229	642	33	value	value	NOUN
fsr-3229	642	34	of	of	ADP
fsr-3229	642	35	the	the	DET
fsr-3229	642	36	maximum	maximum	ADJ
fsr-3229	642	37	annual	annual	ADJ
fsr-3229	642	38	diw	diw	NOUN
fsr-3229	642	39	of	of	ADP
fsr-3229	642	40	$	$	SYM
fsr-3229	642	41	344,201	344,201	NUM
fsr-3229	642	42	in	in	ADP
fsr-3229	642	43	panel	panel	NOUN
fsr-3229	642	44	e.	e.	PROPN
fsr-3229	642	45	once	once	ADV
fsr-3229	642	46	again	again	ADV
fsr-3229	642	47	,	,	PUNCT
fsr-3229	642	48	the	the	DET
fsr-3229	642	49	equality	equality	NOUN
fsr-3229	642	50	results	result	VERB
fsr-3229	642	51	because	because	SCONJ
fsr-3229	642	52	of	of	ADP
fsr-3229	642	53	the	the	DET
fsr-3229	642	54	two	two	NUM
fsr-3229	642	55	conditions	condition	NOUN
fsr-3229	642	56	described	describe	VERB
fsr-3229	642	57	above	above	ADV
fsr-3229	642	58	.	.	PUNCT
fsr-3229	643	1	6	6	NUM
fsr-3229	643	2	.	.	X
fsr-3229	643	3	procedure	procedure	NOUN
fsr-3229	643	4	to	to	PART
fsr-3229	643	5	determine	determine	VERB
fsr-3229	643	6	the	the	DET
fsr-3229	643	7	optimal	optimal	ADJ
fsr-3229	643	8	rvd	rvd	ADJ
fsr-3229	643	9	solution	solution	NOUN
fsr-3229	643	10	in	in	ADP
fsr-3229	643	11	this	this	DET
fsr-3229	643	12	section	section	NOUN
fsr-3229	643	13	,	,	PUNCT
fsr-3229	643	14	we	we	PRON
fsr-3229	643	15	introduce	introduce	VERB
fsr-3229	643	16	our	our	PRON
fsr-3229	643	17	withdrawal	withdrawal	NOUN
fsr-3229	643	18	algorithm	algorithm	NOUN
fsr-3229	643	19	that	that	PRON
fsr-3229	643	20	computes	compute	VERB
fsr-3229	643	21	the	the	DET
fsr-3229	643	22	optimal	optimal	ADJ
fsr-3229	643	23	rvd	rvd	PROPN
fsr-3229	643	24	allocation	allocation	NOUN
fsr-3229	643	25	.	.	PUNCT
fsr-3229	644	1	we	we	PRON
fsr-3229	644	2	present	present	VERB
fsr-3229	644	3	introductory	introductory	ADJ
fsr-3229	644	4	illustrations	illustration	NOUN
fsr-3229	644	5	in	in	ADP
fsr-3229	644	6	table	table	NOUN
fsr-3229	644	7	6	6	NUM
fsr-3229	644	8	that	that	PRON
fsr-3229	644	9	use	use	VERB
fsr-3229	644	10	values	value	NOUN
fsr-3229	644	11	given	give	VERB
fsr-3229	644	12	earlier	early	ADV
fsr-3229	644	13	such	such	ADJ
fsr-3229	644	14	as	as	ADP
fsr-3229	644	15	our	our	PRON
fsr-3229	644	16	couple	couple	NOUN
fsr-3229	644	17	’s	’s	PART
fsr-3229	644	18	social	social	ADJ
fsr-3229	644	19	security	security	NOUN
fsr-3229	644	20	benefits	benefit	NOUN
fsr-3229	644	21	(	(	PUNCT
fsr-3229	644	22	ssb	ssb	PROPN
fsr-3229	644	23	)	)	PUNCT
fsr-3229	644	24	and	and	CCONJ
fsr-3229	644	25	tax	tax	NOUN
fsr-3229	644	26	deductions	deduction	NOUN
fsr-3229	644	27	.	.	PUNCT
fsr-3229	645	1	in	in	ADP
fsr-3229	645	2	table	table	NOUN
fsr-3229	645	3	7	7	NUM
fsr-3229	645	4	,	,	PUNCT
fsr-3229	645	5	we	we	PRON
fsr-3229	645	6	determine	determine	VERB
fsr-3229	645	7	our	our	PRON
fsr-3229	645	8	couple	couple	NOUN
fsr-3229	645	9	’s	’s	PART
fsr-3229	645	10	optimal	optimal	ADJ
fsr-3229	645	11	rvd	rvd	ADJ
fsr-3229	645	12	range	range	NOUN
fsr-3229	645	13	.	.	PUNCT
fsr-3229	646	1	among	among	ADP
fsr-3229	646	2	the	the	DET
fsr-3229	646	3	outcomes	outcome	NOUN
fsr-3229	646	4	of	of	ADP
fsr-3229	646	5	our	our	PRON
fsr-3229	646	6	withdrawal	withdrawal	NOUN
fsr-3229	646	7	algorithm	algorithm	NOUN
fsr-3229	646	8	are	be	AUX
fsr-3229	646	9	the	the	DET
fsr-3229	646	10	average	average	ADJ
fsr-3229	646	11	tw	tw	NOUN
fsr-3229	646	12	and	and	CCONJ
fsr-3229	646	13	the	the	DET
fsr-3229	646	14	marginal	marginal	ADJ
fsr-3229	646	15	tw	tw	PROPN
fsr-3229	646	16	.	.	PUNCT
fsr-3229	647	1	the	the	DET
fsr-3229	647	2	latter	latter	ADJ
fsr-3229	647	3	is	be	AUX
fsr-3229	647	4	determined	determine	VERB
fsr-3229	647	5	from	from	ADP
fsr-3229	647	6	lines	line	NOUN
fsr-3229	647	7	that	that	PRON
fsr-3229	647	8	contain	contain	VERB
fsr-3229	647	9	them	they	PRON
fsr-3229	647	10	,	,	PUNCT
fsr-3229	647	11	for	for	ADP
fsr-3229	647	12	example	example	NOUN
fsr-3229	647	13	,	,	PUNCT
fsr-3229	647	14	line	line	NOUN
fsr-3229	647	15	27	27	NUM
fsr-3229	647	16	has	have	AUX
fsr-3229	647	17	tw	tw	NOUN
fsr-3229	647	18	�	�	PROPN
fsr-3229	647	19	0.12	0.12	NUM
fsr-3229	647	20	,	,	PUNCT
fsr-3229	647	21	line	line	NOUN
fsr-3229	647	22	31	31	NUM
fsr-3229	647	23	has	have	VERB
fsr-3229	647	24	tw	tw	NOUN
fsr-3229	647	25	�	�	PROPN
fsr-3229	647	26	0.18	0.18	NUM
fsr-3229	647	27	,	,	PUNCT
fsr-3229	647	28	and	and	CCONJ
fsr-3229	647	29	so	so	ADV
fsr-3229	647	30	forth	forth	ADV
fsr-3229	647	31	,	,	PUNCT
fsr-3229	647	32	for	for	ADP
fsr-3229	647	33	every	every	DET
fsr-3229	647	34	subsequent	subsequent	ADJ
fsr-3229	647	35	fourth	fourth	ADJ
fsr-3229	647	36	line	line	NOUN
fsr-3229	647	37	until	until	SCONJ
fsr-3229	647	38	we	we	PRON
fsr-3229	647	39	reach	reach	VERB
fsr-3229	647	40	line	line	NOUN
fsr-3229	647	41	51	51	NUM
fsr-3229	647	42	where	where	SCONJ
fsr-3229	647	43	tw	tw	VERB
fsr-3229	647	44	�	�	PROPN
fsr-3229	647	45	0.471	0.471	NUM
fsr-3229	647	46	.	.	PUNCT
fsr-3229	648	1	6.1	6.1	NUM
fsr-3229	648	2	.	.	PUNCT
fsr-3229	649	1	first	first	ADJ
fsr-3229	649	2	discovery	discovery	NOUN
fsr-3229	649	3	point	point	NOUN
fsr-3229	649	4	in	in	ADP
fsr-3229	649	5	table	table	NOUN
fsr-3229	649	6	6	6	NUM
fsr-3229	649	7	,	,	PUNCT
fsr-3229	649	8	we	we	PRON
fsr-3229	649	9	begin	begin	VERB
fsr-3229	649	10	filling	fill	VERB
fsr-3229	649	11	in	in	ADP
fsr-3229	649	12	our	our	PRON
fsr-3229	649	13	withdrawal	withdrawal	NOUN
fsr-3229	649	14	algorithm	algorithm	NOUN
fsr-3229	649	15	by	by	ADP
fsr-3229	649	16	inputting	inputte	VERB
fsr-3229	649	17	our	our	PRON
fsr-3229	649	18	couple	couple	NOUN
fsr-3229	649	19	’s	’s	PART
fsr-3229	649	20	ssb	ssb	NOUN
fsr-3229	649	21	of	of	ADP
fsr-3229	649	22	$	$	SYM
fsr-3229	649	23	50,441	50,441	NUM
fsr-3229	649	24	(	(	PUNCT
fsr-3229	649	25	line	line	NOUN
fsr-3229	649	26	1	1	NUM
fsr-3229	649	27	)	)	PUNCT
fsr-3229	649	28	.	.	PUNCT
fsr-3229	650	1	for	for	ADP
fsr-3229	650	2	example	example	NOUN
fsr-3229	650	3	1	1	NUM
fsr-3229	650	4	,	,	PUNCT
fsr-3229	650	5	we	we	PRON
fsr-3229	650	6	input	input	VERB
fsr-3229	650	7	a	a	DET
fsr-3229	650	8	diw	diw	NOUN
fsr-3229	650	9	of	of	ADP
fsr-3229	650	10	$	$	SYM
fsr-3229	650	11	0	0	NUM
fsr-3229	650	12	(	(	PUNCT
fsr-3229	650	13	line	line	NOUN
fsr-3229	650	14	3	3	NUM
fsr-3229	650	15	)	)	PUNCT
fsr-3229	650	16	indicating	indicate	VERB
fsr-3229	650	17	all	all	DET
fsr-3229	650	18	contributions	contribution	NOUN
fsr-3229	650	19	were	be	AUX
fsr-3229	650	20	put	put	VERB
fsr-3229	650	21	in	in	ADP
fsr-3229	650	22	a	a	DET
fsr-3229	650	23	roth	roth	PROPN
fsr-3229	650	24	ira	ira	PROPN
fsr-3229	650	25	.	.	PUNCT
fsr-3229	651	1	the	the	DET
fsr-3229	651	2	percentage	percentage	NOUN
fsr-3229	651	3	of	of	ADP
fsr-3229	651	4	ssb	ssb	PROPN
fsr-3229	651	5	subject	subject	ADJ
fsr-3229	651	6	to	to	ADP
fsr-3229	651	7	taxes	taxis	NOUN
fsr-3229	651	8	is	be	AUX
fsr-3229	651	9	0	0	NUM
fsr-3229	651	10	%	%	NOUN
fsr-3229	651	11	(	(	PUNCT
fsr-3229	651	12	line	line	NOUN
fsr-3229	651	13	21	21	NUM
fsr-3229	651	14	)	)	PUNCT
fsr-3229	651	15	.	.	PUNCT
fsr-3229	652	1	while	while	SCONJ
fsr-3229	652	2	the	the	DET
fsr-3229	652	3	zero	zero	NUM
fsr-3229	652	4	taxes	taxis	NOUN
fsr-3229	652	5	on	on	ADP
fsr-3229	652	6	ssb	ssb	PROPN
fsr-3229	652	7	is	be	AUX
fsr-3229	652	8	one	one	NUM
fsr-3229	652	9	benefit	benefit	NOUN
fsr-3229	652	10	of	of	ADP
fsr-3229	652	11	a	a	DET
fsr-3229	652	12	roth	roth	PROPN
fsr-3229	652	13	ira	ira	PROPN
fsr-3229	652	14	,	,	PUNCT
fsr-3229	652	15	the	the	DET
fsr-3229	652	16	marginal	marginal	ADJ
fsr-3229	652	17	gain	gain	NOUN
fsr-3229	652	18	of	of	ADP
fsr-3229	652	19	zero	zero	NUM
fsr-3229	652	20	(	(	PUNCT
fsr-3229	652	21	line	line	NOUN
fsr-3229	652	22	58	58	NUM
fsr-3229	652	23	)	)	PUNCT
fsr-3229	652	24	reflects	reflect	VERB
fsr-3229	652	25	a	a	DET
fsr-3229	652	26	lost	lost	ADJ
fsr-3229	652	27	opportunity	opportunity	NOUN
fsr-3229	652	28	by	by	ADP
fsr-3229	652	29	not	not	PART
fsr-3229	652	30	investing	invest	VERB
fsr-3229	652	31	in	in	ADP
fsr-3229	652	32	a	a	DET
fsr-3229	652	33	deductible	deductible	ADJ
fsr-3229	652	34	ira	ira	PROPN
fsr-3229	652	35	.	.	PUNCT
fsr-3229	653	1	395r.m	395r.m	PROPN
fsr-3229	653	2	.	.	PUNCT
fsr-3229	654	1	hull	hull	NOUN
fsr-3229	654	2	,	,	PUNCT
fsr-3229	654	3	j.b	j.b	PROPN
fsr-3229	654	4	.	.	PROPN
fsr-3229	654	5	hull	hull	NOUN
fsr-3229	654	6	/	/	SYM
fsr-3229	654	7	financial	financial	ADJ
fsr-3229	654	8	services	service	NOUN
fsr-3229	654	9	review	review	VERB
fsr-3229	654	10	25	25	NUM
fsr-3229	654	11	(	(	PUNCT
fsr-3229	654	12	2016	2016	NUM
fsr-3229	654	13	)	)	PUNCT
fsr-3229	655	1	373–414	373–414	NUM
fsr-3229	655	2	table	table	NOUN
fsr-3229	655	3	6	6	NUM
fsr-3229	655	4	withdrawal	withdrawal	NOUN
fsr-3229	655	5	algorithm	algorithm	NOUN
fsr-3229	655	6	:	:	PUNCT
fsr-3229	655	7	determines	determine	VERB
fsr-3229	655	8	first	first	ADJ
fsr-3229	655	9	discovery	discovery	NOUN
fsr-3229	655	10	point	point	NOUN
fsr-3229	655	11	(	(	PUNCT
fsr-3229	655	12	dp1	dp1	PROPN
fsr-3229	655	13	)	)	PUNCT
fsr-3229	655	14	example	example	NOUN
fsr-3229	655	15	1	1	NUM
fsr-3229	655	16	example	example	NOUN
fsr-3229	655	17	2	2	NUM
fsr-3229	655	18	example	example	NOUN
fsr-3229	655	19	3	3	NUM
fsr-3229	655	20	1	1	NUM
fsr-3229	655	21	.	.	PUNCT
fsr-3229	655	22	enter	enter	VERB
fsr-3229	655	23	social	social	ADJ
fsr-3229	655	24	security	security	NOUN
fsr-3229	655	25	benefit	benefit	NOUN
fsr-3229	655	26	(	(	PUNCT
fsr-3229	655	27	found	find	VERB
fsr-3229	655	28	on	on	ADP
fsr-3229	655	29	form	form	NOUN
fsr-3229	655	30	1040	1040	NUM
fsr-3229	655	31	,	,	PUNCT
fsr-3229	655	32	line	line	NOUN
fsr-3229	655	33	20a	20a	NOUN
fsr-3229	655	34	)	)	PUNCT
fsr-3229	655	35	.	.	PUNCT
fsr-3229	656	1	$	$	SYM
fsr-3229	656	2	50,441	50,441	NUM
fsr-3229	656	3	$	$	SYM
fsr-3229	656	4	50,441	50,441	NUM
fsr-3229	656	5	$	$	SYM
fsr-3229	656	6	50,441	50,441	NUM
fsr-3229	656	7	2	2	NUM
fsr-3229	656	8	.	.	PUNCT
fsr-3229	656	9	enter	enter	VERB
fsr-3229	656	10	one	one	NUM
fsr-3229	656	11	-	-	PUNCT
fsr-3229	656	12	half	half	NOUN
fsr-3229	656	13	of	of	ADP
fsr-3229	656	14	line	line	NOUN
fsr-3229	656	15	1	1	NUM
fsr-3229	656	16	.	.	PUNCT
fsr-3229	656	17	$	$	SYM
fsr-3229	656	18	25,221	25,221	NUM
fsr-3229	656	19	$	$	SYM
fsr-3229	656	20	25,221	25,221	NUM
fsr-3229	656	21	$	$	SYM
fsr-3229	656	22	25,221	25,221	NUM
fsr-3229	656	23	3	3	NUM
fsr-3229	656	24	.	.	PUNCT
fsr-3229	656	25	enter	enter	VERB
fsr-3229	656	26	total	total	ADJ
fsr-3229	656	27	income	income	NOUN
fsr-3229	656	28	on	on	ADP
fsr-3229	656	29	form	form	NOUN
fsr-3229	656	30	1040	1040	NUM
fsr-3229	656	31	,	,	PUNCT
fsr-3229	656	32	line	line	NOUN
fsr-3229	656	33	22	22	NUM
fsr-3229	656	34	minus	minus	ADP
fsr-3229	656	35	ssb	ssb	PROPN
fsr-3229	656	36	line	line	NOUN
fsr-3229	656	37	20a	20a	NOUN
fsr-3229	656	38	.	.	PUNCT
fsr-3229	657	1	(	(	PUNCT
fsr-3229	657	2	all	all	DET
fsr-3229	657	3	withdrawals	withdrawal	NOUN
fsr-3229	657	4	are	be	AUX
fsr-3229	657	5	diw	diw	PROPN
fsr-3229	657	6	;	;	PUNCT
fsr-3229	657	7	match	match	VERB
fsr-3229	657	8	/	/	SYM
fsr-3229	657	9	oi	oi	VERB
fsr-3229	657	10	not	not	PART
fsr-3229	657	11	yet	yet	ADV
fsr-3229	657	12	considered	consider	VERB
fsr-3229	657	13	.	.	PUNCT
fsr-3229	657	14	)	)	PUNCT
fsr-3229	658	1	$	$	SYM
fsr-3229	658	2	0.00	0.00	NUM
fsr-3229	658	3	$	$	SYM
fsr-3229	658	4	46,396.83	46,396.83	NUM
fsr-3229	658	5	$	$	SYM
fsr-3229	658	6	46,396.84	46,396.84	NUM
fsr-3229	658	7	4	4	NUM
fsr-3229	658	8	.	.	X
fsr-3229	658	9	enter	enter	VERB
fsr-3229	658	10	total	total	NOUN
fsr-3229	658	11	of	of	ADP
fsr-3229	658	12	any	any	DET
fsr-3229	658	13	exclusions	exclusion	NOUN
fsr-3229	658	14	/	/	SYM
fsr-3229	658	15	adjustments	adjustment	NOUN
fsr-3229	658	16	(	(	PUNCT
fsr-3229	658	17	typically	typically	ADV
fsr-3229	658	18	not	not	PART
fsr-3229	658	19	applicable	applicable	ADJ
fsr-3229	658	20	so	so	ADV
fsr-3229	658	21	enter	enter	VERB
fsr-3229	658	22	$	$	SYM
fsr-3229	658	23	0	0	NUM
fsr-3229	658	24	)	)	PUNCT
fsr-3229	658	25	.	.	PUNCT
fsr-3229	659	1	$	$	SYM
fsr-3229	659	2	0	0	NUM
fsr-3229	659	3	$	$	SYM
fsr-3229	659	4	0	0	NUM
fsr-3229	659	5	$	$	SYM
fsr-3229	659	6	0	0	NUM
fsr-3229	659	7	5	5	NUM
fsr-3229	659	8	.	.	PUNCT
fsr-3229	659	9	add	add	VERB
fsr-3229	659	10	lines	line	NOUN
fsr-3229	659	11	2	2	NUM
fsr-3229	659	12	,	,	PUNCT
fsr-3229	659	13	3	3	NUM
fsr-3229	659	14	,	,	PUNCT
fsr-3229	659	15	and	and	CCONJ
fsr-3229	659	16	4	4	NUM
fsr-3229	659	17	.	.	X
fsr-3229	659	18	$	$	SYM
fsr-3229	659	19	25,221	25,221	NUM
fsr-3229	659	20	$	$	SYM
fsr-3229	659	21	71,617	71,617	NUM
fsr-3229	659	22	$	$	SYM
fsr-3229	659	23	71,617	71,617	NUM
fsr-3229	659	24	6	6	NUM
fsr-3229	659	25	.	.	PUNCT
fsr-3229	660	1	add	add	VERB
fsr-3229	660	2	lines	line	NOUN
fsr-3229	660	3	23	23	NUM
fsr-3229	660	4	through	through	ADP
fsr-3229	660	5	35	35	NUM
fsr-3229	660	6	from	from	ADP
fsr-3229	660	7	form	form	NOUN
fsr-3229	660	8	1040	1040	NUM
fsr-3229	660	9	(	(	PUNCT
fsr-3229	660	10	these	these	PRON
fsr-3229	660	11	can	can	AUX
fsr-3229	660	12	lower	lower	VERB
fsr-3229	660	13	your	your	PRON
fsr-3229	660	14	agi	agi	NOUN
fsr-3229	660	15	for	for	ADP
fsr-3229	660	16	most	most	ADJ
fsr-3229	660	17	years	year	NOUN
fsr-3229	660	18	;	;	PUNCT
fsr-3229	660	19	enter	enter	VERB
fsr-3229	660	20	$	$	SYM
fsr-3229	660	21	0	0	NUM
fsr-3229	660	22	)	)	PUNCT
fsr-3229	660	23	.	.	PUNCT
fsr-3229	661	1	$	$	SYM
fsr-3229	661	2	0	0	NUM
fsr-3229	661	3	$	$	SYM
fsr-3229	661	4	0	0	NUM
fsr-3229	661	5	$	$	SYM
fsr-3229	661	6	0	0	NUM
fsr-3229	661	7	7	7	NUM
fsr-3229	661	8	.	.	PUNCT
fsr-3229	661	9	subtract	subtract	ADJ
fsr-3229	661	10	line	line	NOUN
fsr-3229	661	11	6	6	NUM
fsr-3229	661	12	from	from	ADP
fsr-3229	661	13	line	line	NOUN
fsr-3229	661	14	5	5	NUM
fsr-3229	661	15	.	.	PUNCT
fsr-3229	661	16	$	$	SYM
fsr-3229	661	17	25,221	25,221	NUM
fsr-3229	661	18	$	$	SYM
fsr-3229	661	19	71,617	71,617	NUM
fsr-3229	661	20	$	$	SYM
fsr-3229	661	21	71,617	71,617	NUM
fsr-3229	661	22	8	8	NUM
fsr-3229	661	23	.	.	PUNCT
fsr-3229	661	24	enter	enter	VERB
fsr-3229	661	25	$	$	SYM
fsr-3229	661	26	63,235	63,235	NUM
fsr-3229	661	27	since	since	SCONJ
fsr-3229	661	28	married	married	ADJ
fsr-3229	661	29	filing	filing	NOUN
fsr-3229	661	30	jointly	jointly	ADV
fsr-3229	661	31	.	.	PUNCT
fsr-3229	662	1	$	$	SYM
fsr-3229	662	2	63,235	63,235	NUM
fsr-3229	662	3	$	$	SYM
fsr-3229	662	4	63,235	63,235	NUM
fsr-3229	662	5	$	$	SYM
fsr-3229	662	6	63,235	63,235	NUM
fsr-3229	662	7	9	9	NUM
fsr-3229	662	8	.	.	PUNCT
fsr-3229	662	9	subtract	subtract	ADJ
fsr-3229	662	10	line	line	NOUN
fsr-3229	662	11	8	8	NUM
fsr-3229	662	12	from	from	ADP
fsr-3229	662	13	line	line	NOUN
fsr-3229	662	14	7	7	NUM
fsr-3229	662	15	.	.	PUNCT
fsr-3229	663	1	if	if	SCONJ
fsr-3229	663	2	zero	zero	NUM
fsr-3229	663	3	or	or	CCONJ
fsr-3229	663	4	less	less	ADJ
fsr-3229	663	5	,	,	PUNCT
fsr-3229	663	6	enter	enter	VERB
fsr-3229	663	7	$	$	SYM
fsr-3229	663	8	0	0	NUM
fsr-3229	663	9	.	.	PUNCT
fsr-3229	664	1	if	if	SCONJ
fsr-3229	664	2	line	line	NOUN
fsr-3229	664	3	9	9	NUM
fsr-3229	664	4	is	be	AUX
fsr-3229	664	5	more	more	ADJ
fsr-3229	664	6	than	than	ADP
fsr-3229	664	7	zero	zero	NUM
fsr-3229	664	8	,	,	PUNCT
fsr-3229	664	9	go	go	VERB
fsr-3229	664	10	to	to	ADP
fsr-3229	664	11	line	line	NOUN
fsr-3229	664	12	10	10	NUM
fsr-3229	664	13	.	.	PUNCT
fsr-3229	665	1	$	$	SYM
fsr-3229	665	2	0	0	NUM
fsr-3229	665	3	$	$	SYM
fsr-3229	665	4	8,382	8,382	NUM
fsr-3229	665	5	$	$	SYM
fsr-3229	665	6	8,382	8,382	NUM
fsr-3229	665	7	10	10	NUM
fsr-3229	665	8	.	.	PUNCT
fsr-3229	666	1	enter	enter	VERB
fsr-3229	666	2	$	$	SYM
fsr-3229	666	3	23,713	23,713	NUM
fsr-3229	666	4	since	since	SCONJ
fsr-3229	666	5	married	married	ADJ
fsr-3229	666	6	filing	filing	NOUN
fsr-3229	666	7	jointly	jointly	ADV
fsr-3229	666	8	.	.	PUNCT
fsr-3229	667	1	$	$	SYM
fsr-3229	667	2	23,713	23,713	NUM
fsr-3229	667	3	$	$	SYM
fsr-3229	667	4	23,713	23,713	NUM
fsr-3229	667	5	$	$	SYM
fsr-3229	667	6	23,713	23,713	NUM
fsr-3229	667	7	11	11	NUM
fsr-3229	667	8	.	.	PUNCT
fsr-3229	668	1	subtract	subtract	ADJ
fsr-3229	668	2	line	line	NOUN
fsr-3229	668	3	10	10	NUM
fsr-3229	668	4	from	from	ADP
fsr-3229	668	5	line	line	NOUN
fsr-3229	668	6	9	9	NUM
fsr-3229	668	7	.	.	PUNCT
fsr-3229	669	1	if	if	SCONJ
fsr-3229	669	2	zero	zero	NUM
fsr-3229	669	3	or	or	CCONJ
fsr-3229	669	4	less	less	ADJ
fsr-3229	669	5	,	,	PUNCT
fsr-3229	669	6	enter	enter	VERB
fsr-3229	669	7	$	$	SYM
fsr-3229	669	8	0	0	NUM
fsr-3229	669	9	.	.	PUNCT
fsr-3229	670	1	$	$	SYM
fsr-3229	670	2	0	0	NUM
fsr-3229	670	3	$	$	SYM
fsr-3229	670	4	0	0	NUM
fsr-3229	670	5	$	$	SYM
fsr-3229	670	6	0	0	NUM
fsr-3229	670	7	12	12	NUM
fsr-3229	670	8	.	.	PUNCT
fsr-3229	671	1	enter	enter	VERB
fsr-3229	671	2	smaller	small	ADJ
fsr-3229	671	3	of	of	ADP
fsr-3229	671	4	line	line	NOUN
fsr-3229	671	5	9	9	NUM
fsr-3229	671	6	or	or	CCONJ
fsr-3229	671	7	line	line	NOUN
fsr-3229	671	8	10	10	NUM
fsr-3229	671	9	.	.	PUNCT
fsr-3229	672	1	$	$	SYM
fsr-3229	672	2	0	0	NUM
fsr-3229	672	3	$	$	SYM
fsr-3229	672	4	8,382	8,382	NUM
fsr-3229	672	5	$	$	SYM
fsr-3229	672	6	8,382	8,382	NUM
fsr-3229	672	7	13	13	NUM
fsr-3229	672	8	.	.	PUNCT
fsr-3229	673	1	enter	enter	VERB
fsr-3229	673	2	one	one	NUM
fsr-3229	673	3	-	-	PUNCT
fsr-3229	673	4	half	half	NOUN
fsr-3229	673	5	of	of	ADP
fsr-3229	673	6	line	line	NOUN
fsr-3229	673	7	12	12	NUM
fsr-3229	673	8	.	.	PUNCT
fsr-3229	674	1	$	$	SYM
fsr-3229	674	2	0	0	NUM
fsr-3229	674	3	$	$	SYM
fsr-3229	674	4	4,191	4,191	NUM
fsr-3229	674	5	$	$	SYM
fsr-3229	674	6	4,191	4,191	NUM
fsr-3229	674	7	14	14	NUM
fsr-3229	674	8	.	.	PUNCT
fsr-3229	674	9	enter	enter	VERB
fsr-3229	674	10	smaller	small	ADJ
fsr-3229	674	11	of	of	ADP
fsr-3229	674	12	line	line	NOUN
fsr-3229	674	13	2	2	NUM
fsr-3229	674	14	or	or	CCONJ
fsr-3229	674	15	line	line	NOUN
fsr-3229	674	16	13	13	NUM
fsr-3229	674	17	.	.	PUNCT
fsr-3229	675	1	$	$	SYM
fsr-3229	675	2	0	0	NUM
fsr-3229	675	3	$	$	SYM
fsr-3229	675	4	4,191	4,191	NUM
fsr-3229	675	5	$	$	SYM
fsr-3229	675	6	4,191	4,191	NUM
fsr-3229	675	7	15	15	NUM
fsr-3229	675	8	.	.	PUNCT
fsr-3229	676	1	multiply	multiply	NOUN
fsr-3229	676	2	line	line	NOUN
fsr-3229	676	3	11	11	NUM
fsr-3229	676	4	by	by	ADP
fsr-3229	676	5	85	85	NUM
fsr-3229	676	6	%	%	NOUN
fsr-3229	676	7	(	(	PUNCT
fsr-3229	676	8	.85	.85	NUM
fsr-3229	676	9	)	)	PUNCT
fsr-3229	676	10	.	.	PUNCT
fsr-3229	677	1	if	if	SCONJ
fsr-3229	677	2	line	line	NOUN
fsr-3229	677	3	11	11	NUM
fsr-3229	677	4	is	be	AUX
fsr-3229	677	5	zero	zero	NUM
fsr-3229	677	6	,	,	PUNCT
fsr-3229	677	7	enter	enter	VERB
fsr-3229	677	8	$	$	SYM
fsr-3229	677	9	0	0	NUM
fsr-3229	677	10	.	.	PUNCT
fsr-3229	678	1	$	$	SYM
fsr-3229	678	2	0	0	NUM
fsr-3229	678	3	$	$	SYM
fsr-3229	678	4	0	0	NUM
fsr-3229	678	5	$	$	SYM
fsr-3229	678	6	0	0	NUM
fsr-3229	678	7	16	16	NUM
fsr-3229	678	8	.	.	PUNCT
fsr-3229	679	1	add	add	VERB
fsr-3229	679	2	lines	line	NOUN
fsr-3229	679	3	14	14	NUM
fsr-3229	679	4	and	and	CCONJ
fsr-3229	679	5	15	15	NUM
fsr-3229	679	6	.	.	PUNCT
fsr-3229	680	1	$	$	SYM
fsr-3229	680	2	0	0	NUM
fsr-3229	680	3	$	$	SYM
fsr-3229	680	4	4,191	4,191	NUM
fsr-3229	680	5	$	$	SYM
fsr-3229	680	6	4,191	4,191	NUM
fsr-3229	680	7	17	17	NUM
fsr-3229	680	8	.	.	PUNCT
fsr-3229	681	1	multiply	multiply	NOUN
fsr-3229	681	2	line	line	NOUN
fsr-3229	681	3	1	1	NUM
fsr-3229	681	4	by	by	ADP
fsr-3229	681	5	85	85	NUM
fsr-3229	681	6	%	%	NOUN
fsr-3229	681	7	(	(	PUNCT
fsr-3229	681	8	0.85	0.85	NUM
fsr-3229	681	9	)	)	PUNCT
fsr-3229	681	10	.	.	PUNCT
fsr-3229	682	1	$	$	SYM
fsr-3229	682	2	42,875	42,875	NUM
fsr-3229	682	3	$	$	SYM
fsr-3229	682	4	42,875	42,875	NUM
fsr-3229	682	5	$	$	SYM
fsr-3229	682	6	42,875	42,875	NUM
fsr-3229	682	7	18	18	NUM
fsr-3229	682	8	.	.	PUNCT
fsr-3229	683	1	enter	enter	VERB
fsr-3229	683	2	smaller	small	ADJ
fsr-3229	683	3	of	of	ADP
fsr-3229	683	4	line	line	NOUN
fsr-3229	683	5	16	16	NUM
fsr-3229	683	6	or	or	CCONJ
fsr-3229	683	7	line	line	NOUN
fsr-3229	683	8	17	17	NUM
fsr-3229	683	9	.	.	PUNCT
fsr-3229	684	1	$	$	SYM
fsr-3229	684	2	0	0	NUM
fsr-3229	684	3	$	$	SYM
fsr-3229	684	4	4,191	4,191	NUM
fsr-3229	684	5	$	$	SYM
fsr-3229	684	6	4,191	4,191	NUM
fsr-3229	684	7	19	19	NUM
fsr-3229	684	8	.	.	PUNCT
fsr-3229	684	9	enter	enter	VERB
fsr-3229	684	10	amount	amount	NOUN
fsr-3229	684	11	from	from	ADP
fsr-3229	684	12	line	line	NOUN
fsr-3229	684	13	20	20	NUM
fsr-3229	684	14	of	of	ADP
fsr-3229	684	15	the	the	DET
fsr-3229	684	16	lump	lump	NOUN
fsr-3229	684	17	sum	sum	NOUN
fsr-3229	684	18	ss	ss	PROPN
fsr-3229	684	19	worksheet	worksheet	NOUN
fsr-3229	684	20	.	.	PUNCT
fsr-3229	685	1	not	not	PART
fsr-3229	685	2	applicable	applicable	ADJ
fsr-3229	685	3	so	so	ADV
fsr-3229	685	4	enter	enter	VERB
fsr-3229	685	5	$	$	SYM
fsr-3229	685	6	0	0	NUM
fsr-3229	685	7	.	.	PUNCT
fsr-3229	686	1	$	$	SYM
fsr-3229	686	2	0	0	NUM
fsr-3229	686	3	$	$	SYM
fsr-3229	686	4	0	0	NUM
fsr-3229	686	5	$	$	SYM
fsr-3229	686	6	0	0	NUM
fsr-3229	686	7	20	20	NUM
fsr-3229	686	8	.	.	PUNCT
fsr-3229	687	1	enter	enter	VERB
fsr-3229	687	2	smaller	small	ADJ
fsr-3229	687	3	of	of	ADP
fsr-3229	687	4	line	line	NOUN
fsr-3229	687	5	18	18	NUM
fsr-3229	687	6	or	or	CCONJ
fsr-3229	687	7	line	line	NOUN
fsr-3229	687	8	19	19	NUM
fsr-3229	687	9	.	.	PUNCT
fsr-3229	688	1	this	this	PRON
fsr-3229	688	2	is	be	AUX
fsr-3229	688	3	the	the	DET
fsr-3229	688	4	taxable	taxable	ADJ
fsr-3229	688	5	ssb	ssb	NOUN
fsr-3229	688	6	.	.	PUNCT
fsr-3229	689	1	$	$	SYM
fsr-3229	689	2	0	0	NUM
fsr-3229	689	3	$	$	SYM
fsr-3229	689	4	4,191	4,191	NUM
fsr-3229	689	5	$	$	SYM
fsr-3229	689	6	4,191	4,191	NUM
fsr-3229	689	7	21	21	NUM
fsr-3229	689	8	.	.	PUNCT
fsr-3229	689	9	percent	percent	NOUN
fsr-3229	689	10	of	of	ADP
fsr-3229	689	11	taxable	taxable	ADJ
fsr-3229	689	12	ssb	ssb	NOUN
fsr-3229	689	13	subject	subject	NOUN
fsr-3229	689	14	to	to	ADP
fsr-3229	689	15	taxes	taxis	NOUN
fsr-3229	689	16	.	.	PUNCT
fsr-3229	690	1	divide	divide	ADJ
fsr-3229	690	2	line	line	NOUN
fsr-3229	690	3	20	20	NUM
fsr-3229	690	4	by	by	ADP
fsr-3229	690	5	line	line	NOUN
fsr-3229	690	6	1	1	NUM
fsr-3229	690	7	.	.	PUNCT
fsr-3229	690	8	put	put	VERB
fsr-3229	690	9	in	in	ADP
fsr-3229	690	10	percentage	percentage	NOUN
fsr-3229	690	11	form	form	NOUN
fsr-3229	690	12	.	.	PUNCT
fsr-3229	691	1	put	put	VERB
fsr-3229	691	2	in	in	ADP
fsr-3229	691	3	0	0	NUM
fsr-3229	691	4	%	%	NOUN
fsr-3229	691	5	if	if	SCONJ
fsr-3229	691	6	no	no	DET
fsr-3229	691	7	ssb	ssb	PROPN
fsr-3229	691	8	.	.	PUNCT
fsr-3229	692	1	0	0	NUM
fsr-3229	692	2	%	%	NOUN
fsr-3229	692	3	8.3090	8.3090	NUM
fsr-3229	692	4	%	%	NOUN
fsr-3229	692	5	8.3091	8.3091	NUM
fsr-3229	692	6	%	%	NOUN
fsr-3229	692	7	22	22	NUM
fsr-3229	692	8	.	.	PUNCT
fsr-3229	693	1	multiply	multiply	NOUN
fsr-3229	693	2	line	line	NOUN
fsr-3229	693	3	20	20	NUM
fsr-3229	693	4	by	by	ADP
fsr-3229	693	5	line	line	NOUN
fsr-3229	693	6	56	56	NUM
fsr-3229	693	7	.	.	PUNCT
fsr-3229	694	1	(	(	PUNCT
fsr-3229	694	2	have	have	VERB
fsr-3229	694	3	to	to	PART
fsr-3229	694	4	compute	compute	VERB
fsr-3229	694	5	tw	tw	NOUN
fsr-3229	694	6	later	later	ADV
fsr-3229	694	7	in	in	ADP
fsr-3229	694	8	line	line	NOUN
fsr-3229	694	9	56	56	NUM
fsr-3229	694	10	.	.	PUNCT
fsr-3229	694	11	)	)	PUNCT
fsr-3229	695	1	this	this	PRON
fsr-3229	695	2	is	be	AUX
fsr-3229	695	3	taxes	taxis	NOUN
fsr-3229	695	4	paid	pay	VERB
fsr-3229	695	5	on	on	ADP
fsr-3229	695	6	ss	ss	INTJ
fsr-3229	695	7	if	if	SCONJ
fsr-3229	695	8	we	we	PRON
fsr-3229	695	9	use	use	VERB
fsr-3229	695	10	tw	tw	NOUN
fsr-3229	695	11	and	and	CCONJ
fsr-3229	695	12	if	if	SCONJ
fsr-3229	695	13	ssb	ssb	PROPN
fsr-3229	695	14	are	be	AUX
fsr-3229	695	15	actually	actually	ADV
fsr-3229	695	16	taxed	tax	VERB
fsr-3229	695	17	.	.	PUNCT
fsr-3229	696	1	$	$	SYM
fsr-3229	696	2	0	0	NUM
fsr-3229	696	3	$	$	SYM
fsr-3229	696	4	0	0	NUM
fsr-3229	696	5	$	$	SYM
fsr-3229	696	6	503	503	NUM
fsr-3229	696	7	23	23	NUM
fsr-3229	696	8	.	.	PUNCT
fsr-3229	697	1	subtract	subtract	ADJ
fsr-3229	697	2	line	line	NOUN
fsr-3229	697	3	1	1	NUM
fsr-3229	697	4	from	from	ADP
fsr-3229	697	5	line	line	NOUN
fsr-3229	697	6	20	20	NUM
fsr-3229	697	7	.	.	PUNCT
fsr-3229	698	1	this	this	PRON
fsr-3229	698	2	is	be	AUX
fsr-3229	698	3	the	the	DET
fsr-3229	698	4	nontaxable	nontaxable	ADJ
fsr-3229	698	5	ssb	ssb	NOUN
fsr-3229	698	6	.	.	PUNCT
fsr-3229	699	1	$	$	SYM
fsr-3229	699	2	50,441	50,441	NUM
fsr-3229	699	3	$	$	SYM
fsr-3229	699	4	46,250	46,250	NUM
fsr-3229	699	5	$	$	SYM
fsr-3229	699	6	46,250	46,250	NUM
fsr-3229	699	7	24	24	NUM
fsr-3229	699	8	.	.	PUNCT
fsr-3229	700	1	adjusted	adjust	VERB
fsr-3229	700	2	gross	gross	ADJ
fsr-3229	700	3	income	income	NOUN
fsr-3229	700	4	(	(	PUNCT
fsr-3229	700	5	agi	agi	NOUN
fsr-3229	700	6	)	)	PUNCT
fsr-3229	700	7	.	.	PUNCT
fsr-3229	701	1	add	add	VERB
fsr-3229	701	2	line	line	NOUN
fsr-3229	701	3	3	3	NUM
fsr-3229	701	4	and	and	CCONJ
fsr-3229	701	5	line	line	NOUN
fsr-3229	701	6	20	20	NUM
fsr-3229	701	7	.	.	PUNCT
fsr-3229	702	1	$	$	SYM
fsr-3229	702	2	0	0	NUM
fsr-3229	702	3	$	$	SYM
fsr-3229	702	4	50,588	50,588	NUM
fsr-3229	702	5	$	$	SYM
fsr-3229	702	6	50,588	50,588	NUM
fsr-3229	702	7	25	25	NUM
fsr-3229	702	8	.	.	PUNCT
fsr-3229	702	9	enter	enter	VERB
fsr-3229	702	10	$	$	SYM
fsr-3229	702	11	50,588	50,588	NUM
fsr-3229	702	12	.	.	PUNCT
fsr-3229	703	1	this	this	PRON
fsr-3229	703	2	is	be	AUX
fsr-3229	703	3	the	the	DET
fsr-3229	703	4	total	total	ADJ
fsr-3229	703	5	tax	tax	NOUN
fsr-3229	703	6	deduction	deduction	NOUN
fsr-3229	703	7	.	.	PUNCT
fsr-3229	704	1	$	$	SYM
fsr-3229	704	2	50,588	50,588	NUM
fsr-3229	704	3	$	$	SYM
fsr-3229	704	4	50,588	50,588	NUM
fsr-3229	704	5	$	$	SYM
fsr-3229	704	6	50,588	50,588	NUM
fsr-3229	704	7	26	26	NUM
fsr-3229	704	8	.	.	PUNCT
fsr-3229	705	1	subtract	subtract	ADJ
fsr-3229	705	2	line	line	NOUN
fsr-3229	705	3	25	25	NUM
fsr-3229	705	4	from	from	ADP
fsr-3229	705	5	line	line	NOUN
fsr-3229	705	6	24	24	NUM
fsr-3229	705	7	.	.	PUNCT
fsr-3229	706	1	this	this	PRON
fsr-3229	706	2	is	be	AUX
fsr-3229	706	3	the	the	DET
fsr-3229	706	4	annual	annual	ADJ
fsr-3229	706	5	taxable	taxable	ADJ
fsr-3229	706	6	income	income	NOUN
fsr-3229	706	7	during	during	ADP
fsr-3229	706	8	retirement	retirement	NOUN
fsr-3229	706	9	withdrawal	withdrawal	NOUN
fsr-3229	706	10	.	.	PUNCT
fsr-3229	707	1	$	$	SYM
fsr-3229	707	2	0.00	0.00	NUM
fsr-3229	707	3	$	$	SYM
fsr-3229	707	4	0.00	0.00	NUM
fsr-3229	707	5	$	$	SYM
fsr-3229	707	6	0.01	0.01	NUM
fsr-3229	707	7	27	27	NUM
fsr-3229	707	8	.	.	PUNCT
fsr-3229	708	1	enter	enter	VERB
fsr-3229	708	2	0.12	0.12	NUM
fsr-3229	708	3	.	.	PUNCT
fsr-3229	709	1	this	this	PRON
fsr-3229	709	2	is	be	AUX
fsr-3229	709	3	the	the	DET
fsr-3229	709	4	marginal	marginal	ADJ
fsr-3229	709	5	tax	tax	NOUN
fsr-3229	709	6	rate	rate	NOUN
fsr-3229	709	7	for	for	ADP
fsr-3229	709	8	$	$	SYM
fsr-3229	709	9	36,656	36,656	NUM
fsr-3229	709	10	of	of	ADP
fsr-3229	709	11	taxable	taxable	ADJ
fsr-3229	709	12	income	income	NOUN
fsr-3229	709	13	.	.	PUNCT
fsr-3229	710	1	0.12	0.12	NUM
fsr-3229	710	2	0.12	0.12	NUM
fsr-3229	710	3	0.12	0.12	NUM
fsr-3229	710	4	28	28	NUM
fsr-3229	710	5	.	.	PUNCT
fsr-3229	711	1	enter	enter	VERB
fsr-3229	711	2	$	$	SYM
fsr-3229	711	3	36,656	36,656	NUM
fsr-3229	711	4	.	.	PUNCT
fsr-3229	712	1	this	this	PRON
fsr-3229	712	2	is	be	AUX
fsr-3229	712	3	maximum	maximum	ADJ
fsr-3229	712	4	taxable	taxable	ADJ
fsr-3229	712	5	income	income	NOUN
fsr-3229	712	6	for	for	ADP
fsr-3229	712	7	0.12	0.12	NUM
fsr-3229	712	8	marginal	marginal	ADJ
fsr-3229	712	9	tax	tax	NOUN
fsr-3229	712	10	rate	rate	NOUN
fsr-3229	712	11	.	.	PUNCT
fsr-3229	713	1	$	$	SYM
fsr-3229	713	2	36,656	36,656	NUM
fsr-3229	713	3	$	$	SYM
fsr-3229	713	4	36,656	36,656	NUM
fsr-3229	713	5	$	$	SYM
fsr-3229	713	6	36,656	36,656	NUM
fsr-3229	713	7	29	29	NUM
fsr-3229	713	8	.	.	PUNCT
fsr-3229	714	1	enter	enter	VERB
fsr-3229	714	2	smaller	small	ADJ
fsr-3229	714	3	of	of	ADP
fsr-3229	714	4	line	line	NOUN
fsr-3229	714	5	26	26	NUM
fsr-3229	714	6	or	or	CCONJ
fsr-3229	714	7	line	line	NOUN
fsr-3229	714	8	28	28	NUM
fsr-3229	714	9	.	.	PUNCT
fsr-3229	715	1	if	if	SCONJ
fsr-3229	715	2	zero	zero	NUM
fsr-3229	715	3	or	or	CCONJ
fsr-3229	715	4	less	less	ADJ
fsr-3229	715	5	,	,	PUNCT
fsr-3229	715	6	enter	enter	VERB
fsr-3229	715	7	$	$	SYM
fsr-3229	715	8	0	0	NUM
fsr-3229	715	9	.	.	PUNCT
fsr-3229	716	1	this	this	PRON
fsr-3229	716	2	is	be	AUX
fsr-3229	716	3	applicable	applicable	ADJ
fsr-3229	716	4	taxable	taxable	ADJ
fsr-3229	716	5	income	income	NOUN
fsr-3229	716	6	for	for	ADP
fsr-3229	716	7	0.12	0.12	NUM
fsr-3229	716	8	marginal	marginal	ADJ
fsr-3229	716	9	tax	tax	NOUN
fsr-3229	716	10	rate	rate	NOUN
fsr-3229	716	11	.	.	PUNCT
fsr-3229	717	1	$	$	SYM
fsr-3229	717	2	0.00	0.00	NUM
fsr-3229	717	3	$	$	SYM
fsr-3229	717	4	0.00	0.00	NUM
fsr-3229	717	5	$	$	SYM
fsr-3229	717	6	0.01	0.01	NUM
fsr-3229	717	7	30	30	NUM
fsr-3229	717	8	.	.	PUNCT
fsr-3229	718	1	multiply	multiply	PROPN
fsr-3229	718	2	line	line	NOUN
fsr-3229	718	3	27	27	NUM
fsr-3229	718	4	by	by	ADP
fsr-3229	718	5	line	line	NOUN
fsr-3229	718	6	29	29	NUM
fsr-3229	718	7	.	.	PUNCT
fsr-3229	719	1	taxes	taxis	NOUN
fsr-3229	719	2	paid	pay	VERB
fsr-3229	719	3	at	at	ADP
fsr-3229	719	4	0.12	0.12	NUM
fsr-3229	719	5	marginal	marginal	ADJ
fsr-3229	719	6	tax	tax	NOUN
fsr-3229	719	7	rate	rate	NOUN
fsr-3229	719	8	.	.	PUNCT
fsr-3229	720	1	$	$	SYM
fsr-3229	720	2	0	0	NUM
fsr-3229	720	3	$	$	SYM
fsr-3229	720	4	0	0	NUM
fsr-3229	720	5	$	$	SYM
fsr-3229	720	6	0	0	NUM
fsr-3229	720	7	31	31	NUM
fsr-3229	720	8	.	.	PUNCT
fsr-3229	720	9	enter	enter	VERB
fsr-3229	720	10	0.18	0.18	NUM
fsr-3229	720	11	.	.	PUNCT
fsr-3229	721	1	this	this	PRON
fsr-3229	721	2	is	be	AUX
fsr-3229	721	3	the	the	DET
fsr-3229	721	4	marginal	marginal	ADJ
fsr-3229	721	5	tax	tax	NOUN
fsr-3229	721	6	rate	rate	NOUN
fsr-3229	721	7	for	for	ADP
fsr-3229	721	8	the	the	DET
fsr-3229	721	9	next	next	ADJ
fsr-3229	721	10	$	$	SYM
fsr-3229	721	11	112,143	112,143	NUM
fsr-3229	721	12	of	of	ADP
fsr-3229	721	13	taxable	taxable	ADJ
fsr-3229	721	14	income	income	NOUN
fsr-3229	721	15	.	.	PUNCT
fsr-3229	722	1	0.18	0.18	NUM
fsr-3229	722	2	0.18	0.18	NUM
fsr-3229	722	3	0.18	0.18	NUM
fsr-3229	722	4	32	32	NUM
fsr-3229	723	1	.	.	PUNCT
fsr-3229	724	1	enter	enter	VERB
fsr-3229	724	2	$	$	SYM
fsr-3229	724	3	112,143	112,143	NUM
fsr-3229	724	4	.	.	PUNCT
fsr-3229	725	1	this	this	PRON
fsr-3229	725	2	is	be	AUX
fsr-3229	725	3	maximum	maximum	ADJ
fsr-3229	725	4	taxable	taxable	ADJ
fsr-3229	725	5	income	income	NOUN
fsr-3229	725	6	for	for	ADP
fsr-3229	725	7	0.18	0.18	NUM
fsr-3229	725	8	marginal	marginal	ADJ
fsr-3229	725	9	tax	tax	NOUN
fsr-3229	725	10	rate	rate	NOUN
fsr-3229	725	11	.	.	PUNCT
fsr-3229	726	1	$	$	SYM
fsr-3229	726	2	112,143	112,143	NUM
fsr-3229	726	3	$	$	SYM
fsr-3229	726	4	112,143	112,143	NUM
fsr-3229	726	5	$	$	SYM
fsr-3229	726	6	112,143	112,143	NUM
fsr-3229	726	7	33	33	NUM
fsr-3229	726	8	.	.	PUNCT
fsr-3229	726	9	enter	enter	VERB
fsr-3229	726	10	smaller	small	ADJ
fsr-3229	726	11	of	of	ADP
fsr-3229	726	12	line	line	NOUN
fsr-3229	726	13	32	32	NUM
fsr-3229	726	14	or	or	CCONJ
fsr-3229	726	15	(	(	PUNCT
fsr-3229	726	16	line	line	NOUN
fsr-3229	726	17	26	26	NUM
fsr-3229	726	18	minus	minus	CCONJ
fsr-3229	726	19	line	line	NOUN
fsr-3229	726	20	28	28	NUM
fsr-3229	726	21	)	)	PUNCT
fsr-3229	726	22	.	.	PUNCT
fsr-3229	727	1	if	if	SCONJ
fsr-3229	727	2	zero	zero	NUM
fsr-3229	727	3	or	or	CCONJ
fsr-3229	727	4	less	less	ADJ
fsr-3229	727	5	,	,	PUNCT
fsr-3229	727	6	enter	enter	VERB
fsr-3229	727	7	$	$	SYM
fsr-3229	727	8	0	0	NUM
fsr-3229	727	9	.	.	PUNCT
fsr-3229	728	1	this	this	PRON
fsr-3229	728	2	is	be	AUX
fsr-3229	728	3	applicable	applicable	ADJ
fsr-3229	728	4	taxable	taxable	ADJ
fsr-3229	728	5	income	income	NOUN
fsr-3229	728	6	for	for	ADP
fsr-3229	728	7	0.18	0.18	NUM
fsr-3229	728	8	marginal	marginal	ADJ
fsr-3229	728	9	tax	tax	NOUN
fsr-3229	728	10	rate	rate	NOUN
fsr-3229	728	11	.	.	PUNCT
fsr-3229	729	1	$	$	SYM
fsr-3229	729	2	0	0	NUM
fsr-3229	729	3	$	$	SYM
fsr-3229	729	4	0	0	NUM
fsr-3229	729	5	$	$	SYM
fsr-3229	729	6	0	0	NUM
fsr-3229	729	7	396	396	NUM
fsr-3229	729	8	r.m	r.m	PROPN
fsr-3229	729	9	.	.	PROPN
fsr-3229	729	10	hull	hull	PROPN
fsr-3229	729	11	,	,	PUNCT
fsr-3229	729	12	j.b	j.b	PROPN
fsr-3229	729	13	.	.	PROPN
fsr-3229	729	14	hull	hull	NOUN
fsr-3229	729	15	/	/	SYM
fsr-3229	729	16	financial	financial	ADJ
fsr-3229	729	17	services	service	NOUN
fsr-3229	729	18	review	review	VERB
fsr-3229	729	19	25	25	NUM
fsr-3229	729	20	(	(	PUNCT
fsr-3229	729	21	2016	2016	NUM
fsr-3229	729	22	)	)	PUNCT
fsr-3229	730	1	373–414	373–414	NUM
fsr-3229	730	2	table	table	NOUN
fsr-3229	730	3	6	6	NUM
fsr-3229	730	4	(	(	PUNCT
fsr-3229	730	5	continued	continued	ADJ
fsr-3229	730	6	)	)	PUNCT
fsr-3229	730	7	example	example	NOUN
fsr-3229	730	8	1	1	NUM
fsr-3229	730	9	example	example	NOUN
fsr-3229	730	10	2	2	NUM
fsr-3229	730	11	example	example	NOUN
fsr-3229	730	12	3	3	NUM
fsr-3229	730	13	34	34	NUM
fsr-3229	730	14	.	.	PUNCT
fsr-3229	731	1	multiply	multiply	PROPN
fsr-3229	731	2	line	line	NOUN
fsr-3229	731	3	31	31	NUM
fsr-3229	731	4	by	by	ADP
fsr-3229	731	5	line	line	NOUN
fsr-3229	731	6	33	33	NUM
fsr-3229	731	7	.	.	PUNCT
fsr-3229	732	1	taxes	taxis	NOUN
fsr-3229	732	2	paid	pay	VERB
fsr-3229	732	3	at	at	ADP
fsr-3229	732	4	0.18	0.18	NUM
fsr-3229	732	5	marginal	marginal	ADJ
fsr-3229	732	6	tax	tax	NOUN
fsr-3229	732	7	rate	rate	NOUN
fsr-3229	732	8	.	.	PUNCT
fsr-3229	733	1	$	$	SYM
fsr-3229	733	2	0	0	NUM
fsr-3229	733	3	$	$	SYM
fsr-3229	733	4	0	0	NUM
fsr-3229	733	5	$	$	SYM
fsr-3229	733	6	0	0	NUM
fsr-3229	733	7	35	35	NUM
fsr-3229	733	8	.	.	PUNCT
fsr-3229	734	1	enter	enter	VERB
fsr-3229	734	2	0.30	0.30	NUM
fsr-3229	734	3	.	.	PUNCT
fsr-3229	735	1	this	this	PRON
fsr-3229	735	2	is	be	AUX
fsr-3229	735	3	the	the	DET
fsr-3229	735	4	marginal	marginal	ADJ
fsr-3229	735	5	tax	tax	NOUN
fsr-3229	735	6	rate	rate	NOUN
fsr-3229	735	7	for	for	ADP
fsr-3229	735	8	$	$	SYM
fsr-3229	735	9	151,367	151,367	NUM
fsr-3229	735	10	of	of	ADP
fsr-3229	735	11	taxable	taxable	ADJ
fsr-3229	735	12	income	income	NOUN
fsr-3229	735	13	.	.	PUNCT
fsr-3229	736	1	0.30	0.30	NUM
fsr-3229	736	2	0.30	0.30	NUM
fsr-3229	736	3	0.30	0.30	NUM
fsr-3229	736	4	36	36	NUM
fsr-3229	736	5	.	.	PUNCT
fsr-3229	736	6	enter	enter	VERB
fsr-3229	736	7	$	$	SYM
fsr-3229	736	8	151,367	151,367	NUM
fsr-3229	736	9	.	.	PUNCT
fsr-3229	737	1	this	this	PRON
fsr-3229	737	2	is	be	AUX
fsr-3229	737	3	maximum	maximum	ADJ
fsr-3229	737	4	taxable	taxable	ADJ
fsr-3229	737	5	income	income	NOUN
fsr-3229	737	6	for	for	ADP
fsr-3229	737	7	0.30	0.30	NUM
fsr-3229	737	8	marginal	marginal	ADJ
fsr-3229	737	9	tax	tax	NOUN
fsr-3229	737	10	rate	rate	NOUN
fsr-3229	737	11	.	.	PUNCT
fsr-3229	738	1	$	$	SYM
fsr-3229	738	2	151,367	151,367	NUM
fsr-3229	738	3	$	$	SYM
fsr-3229	738	4	151,367	151,367	NUM
fsr-3229	738	5	$	$	SYM
fsr-3229	738	6	151,367	151,367	NUM
fsr-3229	738	7	37	37	NUM
fsr-3229	738	8	.	.	PUNCT
fsr-3229	738	9	enter	enter	VERB
fsr-3229	738	10	smaller	small	ADJ
fsr-3229	738	11	of	of	ADP
fsr-3229	738	12	line	line	NOUN
fsr-3229	738	13	36	36	NUM
fsr-3229	738	14	or	or	CCONJ
fsr-3229	738	15	(	(	PUNCT
fsr-3229	738	16	line	line	NOUN
fsr-3229	738	17	26	26	NUM
fsr-3229	738	18	minus	minus	ADP
fsr-3229	738	19	lines	line	NOUN
fsr-3229	738	20	28	28	NUM
fsr-3229	738	21	and	and	CCONJ
fsr-3229	738	22	32	32	NUM
fsr-3229	738	23	)	)	PUNCT
fsr-3229	738	24	.	.	PUNCT
fsr-3229	739	1	if	if	SCONJ
fsr-3229	739	2	zero	zero	NUM
fsr-3229	739	3	or	or	CCONJ
fsr-3229	739	4	less	less	ADJ
fsr-3229	739	5	,	,	PUNCT
fsr-3229	739	6	enter	enter	VERB
fsr-3229	739	7	$	$	SYM
fsr-3229	739	8	0	0	NUM
fsr-3229	739	9	.	.	PUNCT
fsr-3229	740	1	this	this	PRON
fsr-3229	740	2	is	be	AUX
fsr-3229	740	3	applicable	applicable	ADJ
fsr-3229	740	4	taxable	taxable	ADJ
fsr-3229	740	5	income	income	NOUN
fsr-3229	740	6	for	for	ADP
fsr-3229	740	7	0.30	0.30	NUM
fsr-3229	740	8	marginal	marginal	ADJ
fsr-3229	740	9	tax	tax	NOUN
fsr-3229	740	10	rate	rate	NOUN
fsr-3229	740	11	.	.	PUNCT
fsr-3229	741	1	$	$	SYM
fsr-3229	741	2	0	0	NUM
fsr-3229	741	3	$	$	SYM
fsr-3229	741	4	0	0	NUM
fsr-3229	741	5	$	$	SYM
fsr-3229	741	6	0	0	NUM
fsr-3229	741	7	38	38	NUM
fsr-3229	741	8	.	.	PUNCT
fsr-3229	742	1	multiply	multiply	NOUN
fsr-3229	742	2	line	line	NOUN
fsr-3229	742	3	35	35	NUM
fsr-3229	742	4	by	by	ADP
fsr-3229	742	5	line	line	NOUN
fsr-3229	742	6	37	37	NUM
fsr-3229	742	7	.	.	PUNCT
fsr-3229	743	1	taxes	taxis	NOUN
fsr-3229	743	2	paid	pay	VERB
fsr-3229	743	3	at	at	ADP
fsr-3229	743	4	0.30	0.30	NUM
fsr-3229	743	5	marginal	marginal	ADJ
fsr-3229	743	6	tax	tax	NOUN
fsr-3229	743	7	rate	rate	NOUN
fsr-3229	743	8	.	.	PUNCT
fsr-3229	744	1	$	$	SYM
fsr-3229	744	2	0	0	NUM
fsr-3229	744	3	$	$	SYM
fsr-3229	744	4	0	0	NUM
fsr-3229	744	5	$	$	SYM
fsr-3229	744	6	0	0	NUM
fsr-3229	744	7	39	39	NUM
fsr-3229	744	8	.	.	PUNCT
fsr-3229	745	1	enter	enter	VERB
fsr-3229	745	2	0.336	0.336	NUM
fsr-3229	745	3	.	.	PUNCT
fsr-3229	746	1	this	this	PRON
fsr-3229	746	2	is	be	AUX
fsr-3229	746	3	the	the	DET
fsr-3229	746	4	marginal	marginal	ADJ
fsr-3229	746	5	tax	tax	NOUN
fsr-3229	746	6	rate	rate	NOUN
fsr-3229	746	7	for	for	ADP
fsr-3229	746	8	$	$	SYM
fsr-3229	746	9	157,197	157,197	NUM
fsr-3229	746	10	of	of	ADP
fsr-3229	746	11	taxable	taxable	ADJ
fsr-3229	746	12	income	income	NOUN
fsr-3229	746	13	.	.	PUNCT
fsr-3229	747	1	0.336	0.336	NUM
fsr-3229	747	2	0.336	0.336	NUM
fsr-3229	747	3	0.336	0.336	NUM
fsr-3229	747	4	40	40	NUM
fsr-3229	747	5	.	.	PUNCT
fsr-3229	747	6	enter	enter	VERB
fsr-3229	747	7	$	$	SYM
fsr-3229	747	8	157,197	157,197	NUM
fsr-3229	747	9	.	.	PUNCT
fsr-3229	748	1	this	this	PRON
fsr-3229	748	2	is	be	AUX
fsr-3229	748	3	maximum	maximum	ADJ
fsr-3229	748	4	taxable	taxable	ADJ
fsr-3229	748	5	income	income	NOUN
fsr-3229	748	6	for	for	ADP
fsr-3229	748	7	0.336	0.336	NUM
fsr-3229	748	8	marginal	marginal	ADJ
fsr-3229	748	9	tax	tax	NOUN
fsr-3229	748	10	rate	rate	NOUN
fsr-3229	748	11	.	.	PUNCT
fsr-3229	749	1	$	$	SYM
fsr-3229	749	2	157,197	157,197	NUM
fsr-3229	749	3	$	$	SYM
fsr-3229	749	4	157,197	157,197	NUM
fsr-3229	749	5	$	$	SYM
fsr-3229	749	6	157,197	157,197	NUM
fsr-3229	749	7	41	41	NUM
fsr-3229	749	8	.	.	PUNCT
fsr-3229	749	9	enter	enter	VERB
fsr-3229	749	10	smaller	small	ADJ
fsr-3229	749	11	of	of	ADP
fsr-3229	749	12	line	line	NOUN
fsr-3229	749	13	40	40	NUM
fsr-3229	749	14	or	or	CCONJ
fsr-3229	749	15	(	(	PUNCT
fsr-3229	749	16	line	line	NOUN
fsr-3229	749	17	26	26	NUM
fsr-3229	749	18	minus	minus	ADP
fsr-3229	749	19	lines	line	NOUN
fsr-3229	749	20	28	28	NUM
fsr-3229	749	21	,	,	PUNCT
fsr-3229	749	22	32	32	NUM
fsr-3229	749	23	,	,	PUNCT
fsr-3229	749	24	and	and	CCONJ
fsr-3229	749	25	36	36	NUM
fsr-3229	749	26	)	)	PUNCT
fsr-3229	749	27	.	.	PUNCT
fsr-3229	750	1	if	if	SCONJ
fsr-3229	750	2	zero	zero	NUM
fsr-3229	750	3	or	or	CCONJ
fsr-3229	750	4	less	less	ADJ
fsr-3229	750	5	,	,	PUNCT
fsr-3229	750	6	enter	enter	VERB
fsr-3229	750	7	$	$	SYM
fsr-3229	750	8	0	0	NUM
fsr-3229	750	9	.	.	PUNCT
fsr-3229	751	1	this	this	PRON
fsr-3229	751	2	is	be	AUX
fsr-3229	751	3	applicable	applicable	ADJ
fsr-3229	751	4	taxable	taxable	ADJ
fsr-3229	751	5	income	income	NOUN
fsr-3229	751	6	for	for	ADP
fsr-3229	751	7	0.336	0.336	NUM
fsr-3229	751	8	marginal	marginal	ADJ
fsr-3229	751	9	tax	tax	NOUN
fsr-3229	751	10	rate	rate	NOUN
fsr-3229	751	11	.	.	PUNCT
fsr-3229	752	1	$	$	SYM
fsr-3229	752	2	0	0	NUM
fsr-3229	752	3	$	$	SYM
fsr-3229	752	4	0	0	NUM
fsr-3229	752	5	$	$	SYM
fsr-3229	752	6	0	0	NUM
fsr-3229	752	7	42	42	NUM
fsr-3229	752	8	.	.	PUNCT
fsr-3229	753	1	multiply	multiply	NOUN
fsr-3229	753	2	line	line	NOUN
fsr-3229	753	3	39	39	NUM
fsr-3229	753	4	by	by	ADP
fsr-3229	753	5	line	line	NOUN
fsr-3229	753	6	41	41	NUM
fsr-3229	753	7	.	.	PUNCT
fsr-3229	754	1	taxes	taxis	NOUN
fsr-3229	754	2	paid	pay	VERB
fsr-3229	754	3	at	at	ADP
fsr-3229	754	4	0.336	0.336	NUM
fsr-3229	754	5	marginal	marginal	ADJ
fsr-3229	754	6	tax	tax	NOUN
fsr-3229	754	7	rate	rate	NOUN
fsr-3229	754	8	.	.	PUNCT
fsr-3229	755	1	$	$	SYM
fsr-3229	755	2	0	0	NUM
fsr-3229	755	3	$	$	SYM
fsr-3229	755	4	0	0	NUM
fsr-3229	755	5	$	$	SYM
fsr-3229	755	6	0	0	NUM
fsr-3229	755	7	43	43	NUM
fsr-3229	755	8	.	.	PUNCT
fsr-3229	756	1	enter	enter	VERB
fsr-3229	756	2	0.396	0.396	NUM
fsr-3229	756	3	.	.	PUNCT
fsr-3229	757	1	this	this	PRON
fsr-3229	757	2	is	be	AUX
fsr-3229	757	3	the	the	DET
fsr-3229	757	4	marginal	marginal	ADJ
fsr-3229	757	5	tax	tax	NOUN
fsr-3229	757	6	rate	rate	NOUN
fsr-3229	757	7	for	for	ADP
fsr-3229	757	8	$	$	SYM
fsr-3229	757	9	359,449	359,449	NUM
fsr-3229	757	10	of	of	ADP
fsr-3229	757	11	taxable	taxable	ADJ
fsr-3229	757	12	income	income	NOUN
fsr-3229	757	13	.	.	PUNCT
fsr-3229	758	1	0.396	0.396	NUM
fsr-3229	758	2	0.396	0.396	NUM
fsr-3229	758	3	0.396	0.396	NUM
fsr-3229	758	4	44	44	NUM
fsr-3229	758	5	.	.	PUNCT
fsr-3229	759	1	enter	enter	VERB
fsr-3229	759	2	$	$	SYM
fsr-3229	759	3	359,449	359,449	NUM
fsr-3229	759	4	.	.	PUNCT
fsr-3229	760	1	this	this	PRON
fsr-3229	760	2	is	be	AUX
fsr-3229	760	3	maximum	maximum	ADJ
fsr-3229	760	4	taxable	taxable	ADJ
fsr-3229	760	5	income	income	NOUN
fsr-3229	760	6	for	for	ADP
fsr-3229	760	7	0.396	0.396	NUM
fsr-3229	760	8	marginal	marginal	ADJ
fsr-3229	760	9	tax	tax	NOUN
fsr-3229	760	10	rate	rate	NOUN
fsr-3229	760	11	.	.	PUNCT
fsr-3229	761	1	$	$	SYM
fsr-3229	761	2	359,449	359,449	NUM
fsr-3229	761	3	$	$	SYM
fsr-3229	761	4	359,449	359,449	NUM
fsr-3229	761	5	$	$	SYM
fsr-3229	761	6	359,449	359,449	NUM
fsr-3229	761	7	45	45	NUM
fsr-3229	761	8	.	.	PUNCT
fsr-3229	761	9	enter	enter	VERB
fsr-3229	761	10	smaller	small	ADJ
fsr-3229	761	11	of	of	ADP
fsr-3229	761	12	line	line	NOUN
fsr-3229	761	13	44	44	NUM
fsr-3229	761	14	or	or	CCONJ
fsr-3229	761	15	(	(	PUNCT
fsr-3229	761	16	line	line	NOUN
fsr-3229	761	17	26	26	NUM
fsr-3229	761	18	minus	minus	ADP
fsr-3229	761	19	lines	line	NOUN
fsr-3229	761	20	28	28	NUM
fsr-3229	761	21	,	,	PUNCT
fsr-3229	761	22	32	32	NUM
fsr-3229	761	23	,	,	PUNCT
fsr-3229	761	24	36	36	NUM
fsr-3229	761	25	,	,	PUNCT
fsr-3229	761	26	and	and	CCONJ
fsr-3229	761	27	40	40	NUM
fsr-3229	761	28	)	)	PUNCT
fsr-3229	761	29	.	.	PUNCT
fsr-3229	762	1	if	if	SCONJ
fsr-3229	762	2	zero	zero	NUM
fsr-3229	762	3	or	or	CCONJ
fsr-3229	762	4	less	less	ADJ
fsr-3229	762	5	,	,	PUNCT
fsr-3229	762	6	enter	enter	VERB
fsr-3229	762	7	$	$	SYM
fsr-3229	762	8	0	0	NUM
fsr-3229	762	9	.	.	PUNCT
fsr-3229	763	1	this	this	PRON
fsr-3229	763	2	is	be	AUX
fsr-3229	763	3	applicable	applicable	ADJ
fsr-3229	763	4	taxable	taxable	ADJ
fsr-3229	763	5	income	income	NOUN
fsr-3229	763	6	for	for	ADP
fsr-3229	763	7	0.396	0.396	NUM
fsr-3229	763	8	marginal	marginal	ADJ
fsr-3229	763	9	tax	tax	NOUN
fsr-3229	763	10	rate	rate	NOUN
fsr-3229	763	11	.	.	PUNCT
fsr-3229	764	1	$	$	SYM
fsr-3229	764	2	0	0	NUM
fsr-3229	764	3	$	$	SYM
fsr-3229	764	4	0	0	NUM
fsr-3229	764	5	$	$	SYM
fsr-3229	764	6	0	0	NUM
fsr-3229	764	7	46	46	NUM
fsr-3229	764	8	.	.	PUNCT
fsr-3229	765	1	multiply	multiply	NOUN
fsr-3229	765	2	line	line	NOUN
fsr-3229	765	3	43	43	NUM
fsr-3229	765	4	by	by	ADP
fsr-3229	765	5	line	line	NOUN
fsr-3229	765	6	45	45	NUM
fsr-3229	765	7	.	.	PUNCT
fsr-3229	766	1	taxes	taxis	NOUN
fsr-3229	766	2	paid	pay	VERB
fsr-3229	766	3	at	at	ADP
fsr-3229	766	4	0.396	0.396	NUM
fsr-3229	766	5	marginal	marginal	ADJ
fsr-3229	766	6	tax	tax	NOUN
fsr-3229	766	7	rate	rate	NOUN
fsr-3229	766	8	.	.	PUNCT
fsr-3229	767	1	$	$	SYM
fsr-3229	767	2	0	0	NUM
fsr-3229	767	3	$	$	SYM
fsr-3229	767	4	0	0	NUM
fsr-3229	767	5	$	$	SYM
fsr-3229	767	6	0	0	NUM
fsr-3229	767	7	47	47	NUM
fsr-3229	767	8	.	.	PUNCT
fsr-3229	768	1	enter	enter	VERB
fsr-3229	768	2	0.42	0.42	NUM
fsr-3229	768	3	.	.	PUNCT
fsr-3229	769	1	this	this	PRON
fsr-3229	769	2	is	be	AUX
fsr-3229	769	3	the	the	DET
fsr-3229	769	4	marginal	marginal	ADJ
fsr-3229	769	5	tax	tax	NOUN
fsr-3229	769	6	rate	rate	NOUN
fsr-3229	769	7	for	for	ADP
fsr-3229	769	8	$	$	SYM
fsr-3229	769	9	66,396	66,396	NUM
fsr-3229	769	10	of	of	ADP
fsr-3229	769	11	taxable	taxable	ADJ
fsr-3229	769	12	income	income	NOUN
fsr-3229	769	13	.	.	PUNCT
fsr-3229	770	1	0.42	0.42	NUM
fsr-3229	770	2	0.42	0.42	NUM
fsr-3229	770	3	0.42	0.42	NUM
fsr-3229	770	4	48	48	NUM
fsr-3229	770	5	.	.	PUNCT
fsr-3229	770	6	enter	enter	VERB
fsr-3229	770	7	$	$	SYM
fsr-3229	770	8	66,396	66,396	NUM
fsr-3229	770	9	.	.	PUNCT
fsr-3229	771	1	this	this	PRON
fsr-3229	771	2	is	be	AUX
fsr-3229	771	3	maximum	maximum	ADJ
fsr-3229	771	4	taxable	taxable	ADJ
fsr-3229	771	5	income	income	NOUN
fsr-3229	771	6	for	for	ADP
fsr-3229	771	7	0.42	0.42	NUM
fsr-3229	771	8	marginal	marginal	ADJ
fsr-3229	771	9	tax	tax	NOUN
fsr-3229	771	10	rate	rate	NOUN
fsr-3229	771	11	.	.	PUNCT
fsr-3229	772	1	$	$	SYM
fsr-3229	772	2	66,396	66,396	NUM
fsr-3229	772	3	$	$	SYM
fsr-3229	772	4	66,396	66,396	NUM
fsr-3229	772	5	$	$	SYM
fsr-3229	772	6	66,396	66,396	NUM
fsr-3229	772	7	49	49	NUM
fsr-3229	772	8	.	.	PUNCT
fsr-3229	772	9	enter	enter	VERB
fsr-3229	772	10	smaller	small	ADJ
fsr-3229	772	11	of	of	ADP
fsr-3229	772	12	line	line	NOUN
fsr-3229	772	13	48	48	NUM
fsr-3229	772	14	or	or	CCONJ
fsr-3229	772	15	(	(	PUNCT
fsr-3229	772	16	line	line	NOUN
fsr-3229	772	17	26	26	NUM
fsr-3229	772	18	minus	minus	ADP
fsr-3229	772	19	lines	line	NOUN
fsr-3229	772	20	28	28	NUM
fsr-3229	772	21	,	,	PUNCT
fsr-3229	772	22	32	32	NUM
fsr-3229	772	23	,	,	PUNCT
fsr-3229	772	24	36	36	NUM
fsr-3229	772	25	,	,	PUNCT
fsr-3229	772	26	40	40	NUM
fsr-3229	772	27	,	,	PUNCT
fsr-3229	772	28	and	and	CCONJ
fsr-3229	772	29	44	44	NUM
fsr-3229	772	30	)	)	PUNCT
fsr-3229	772	31	.	.	PUNCT
fsr-3229	773	1	if	if	SCONJ
fsr-3229	773	2	zero	zero	NUM
fsr-3229	773	3	or	or	CCONJ
fsr-3229	773	4	less	less	ADJ
fsr-3229	773	5	,	,	PUNCT
fsr-3229	773	6	enter	enter	VERB
fsr-3229	773	7	$	$	SYM
fsr-3229	773	8	0	0	NUM
fsr-3229	773	9	.	.	PUNCT
fsr-3229	774	1	this	this	PRON
fsr-3229	774	2	is	be	AUX
fsr-3229	774	3	applicable	applicable	ADJ
fsr-3229	774	4	taxable	taxable	ADJ
fsr-3229	774	5	income	income	NOUN
fsr-3229	774	6	for	for	ADP
fsr-3229	774	7	0.42	0.42	NUM
fsr-3229	774	8	marginal	marginal	ADJ
fsr-3229	774	9	tax	tax	NOUN
fsr-3229	774	10	rate	rate	NOUN
fsr-3229	774	11	.	.	PUNCT
fsr-3229	775	1	$	$	SYM
fsr-3229	775	2	0	0	NUM
fsr-3229	775	3	$	$	SYM
fsr-3229	775	4	0	0	NUM
fsr-3229	775	5	$	$	SYM
fsr-3229	775	6	0	0	NUM
fsr-3229	775	7	50	50	NUM
fsr-3229	775	8	.	.	PUNCT
fsr-3229	776	1	multiply	multiply	NOUN
fsr-3229	776	2	line	line	NOUN
fsr-3229	776	3	47	47	NUM
fsr-3229	776	4	by	by	ADP
fsr-3229	776	5	line	line	NOUN
fsr-3229	776	6	49	49	NUM
fsr-3229	776	7	.	.	PUNCT
fsr-3229	777	1	taxes	taxis	NOUN
fsr-3229	777	2	paid	pay	VERB
fsr-3229	777	3	at	at	ADP
fsr-3229	777	4	0.42	0.42	NUM
fsr-3229	777	5	marginal	marginal	ADJ
fsr-3229	777	6	tax	tax	NOUN
fsr-3229	777	7	rate	rate	NOUN
fsr-3229	777	8	.	.	PUNCT
fsr-3229	778	1	$	$	SYM
fsr-3229	778	2	0	0	NUM
fsr-3229	778	3	$	$	SYM
fsr-3229	778	4	0	0	NUM
fsr-3229	778	5	$	$	SYM
fsr-3229	778	6	0	0	NUM
fsr-3229	778	7	51	51	NUM
fsr-3229	778	8	.	.	PUNCT
fsr-3229	778	9	enter	enter	VERB
fsr-3229	778	10	0.471	0.471	NUM
fsr-3229	778	11	.	.	PUNCT
fsr-3229	779	1	this	this	PRON
fsr-3229	779	2	is	be	AUX
fsr-3229	779	3	marginal	marginal	ADJ
fsr-3229	779	4	tax	tax	NOUN
fsr-3229	779	5	rate	rate	NOUN
fsr-3229	779	6	for	for	ADP
fsr-3229	779	7	unlimited	unlimited	ADJ
fsr-3229	779	8	amount	amount	NOUN
fsr-3229	779	9	of	of	ADP
fsr-3229	779	10	taxable	taxable	ADJ
fsr-3229	779	11	income	income	NOUN
fsr-3229	779	12	.	.	PUNCT
fsr-3229	780	1	0.471	0.471	NUM
fsr-3229	780	2	0.471	0.471	NUM
fsr-3229	780	3	0.471	0.471	NUM
fsr-3229	780	4	52	52	NUM
fsr-3229	780	5	.	.	PUNCT
fsr-3229	780	6	enter	enter	VERB
fsr-3229	780	7	$	$	SYM
fsr-3229	780	8	9,999,999	9,999,999	NUM
fsr-3229	780	9	as	as	ADP
fsr-3229	780	10	proxy	proxy	NOUN
fsr-3229	780	11	for	for	ADP
fsr-3229	780	12	unlimited	unlimited	ADJ
fsr-3229	780	13	for	for	ADP
fsr-3229	780	14	the	the	DET
fsr-3229	780	15	maximum	maximum	ADJ
fsr-3229	780	16	taxable	taxable	ADJ
fsr-3229	780	17	income	income	NOUN
fsr-3229	780	18	for	for	ADP
fsr-3229	780	19	0.471	0.471	NUM
fsr-3229	780	20	marginal	marginal	ADJ
fsr-3229	780	21	tax	tax	NOUN
fsr-3229	780	22	rate	rate	NOUN
fsr-3229	780	23	.	.	PUNCT
fsr-3229	781	1	$	$	SYM
fsr-3229	781	2	9,999,999	9,999,999	NUM
fsr-3229	781	3	$	$	SYM
fsr-3229	781	4	9,999,999	9,999,999	NUM
fsr-3229	781	5	$	$	SYM
fsr-3229	781	6	9,999,999	9,999,999	NUM
fsr-3229	781	7	53	53	NUM
fsr-3229	781	8	.	.	PUNCT
fsr-3229	781	9	enter	enter	VERB
fsr-3229	781	10	smaller	small	ADJ
fsr-3229	781	11	of	of	ADP
fsr-3229	781	12	line	line	NOUN
fsr-3229	781	13	52	52	NUM
fsr-3229	781	14	or	or	CCONJ
fsr-3229	781	15	(	(	PUNCT
fsr-3229	781	16	line	line	NOUN
fsr-3229	781	17	26	26	NUM
fsr-3229	781	18	minus	minus	ADP
fsr-3229	781	19	lines	line	NOUN
fsr-3229	781	20	28	28	NUM
fsr-3229	781	21	,	,	PUNCT
fsr-3229	781	22	32	32	NUM
fsr-3229	781	23	,	,	PUNCT
fsr-3229	781	24	36	36	NUM
fsr-3229	781	25	,	,	PUNCT
fsr-3229	781	26	40	40	NUM
fsr-3229	781	27	,	,	PUNCT
fsr-3229	781	28	44	44	NUM
fsr-3229	781	29	,	,	PUNCT
fsr-3229	781	30	and	and	CCONJ
fsr-3229	781	31	48	48	NUM
fsr-3229	781	32	)	)	PUNCT
fsr-3229	781	33	.	.	PUNCT
fsr-3229	782	1	if	if	SCONJ
fsr-3229	782	2	zero	zero	NUM
fsr-3229	782	3	or	or	CCONJ
fsr-3229	782	4	less	less	ADJ
fsr-3229	782	5	,	,	PUNCT
fsr-3229	782	6	enter	enter	VERB
fsr-3229	782	7	$	$	SYM
fsr-3229	782	8	0	0	NUM
fsr-3229	782	9	.	.	PUNCT
fsr-3229	783	1	this	this	PRON
fsr-3229	783	2	is	be	AUX
fsr-3229	783	3	applicable	applicable	ADJ
fsr-3229	783	4	taxable	taxable	ADJ
fsr-3229	783	5	income	income	NOUN
fsr-3229	783	6	for	for	ADP
fsr-3229	783	7	0.471	0.471	NUM
fsr-3229	783	8	marginal	marginal	ADJ
fsr-3229	783	9	tax	tax	NOUN
fsr-3229	783	10	rate	rate	NOUN
fsr-3229	783	11	.	.	PUNCT
fsr-3229	784	1	$	$	SYM
fsr-3229	784	2	0	0	NUM
fsr-3229	784	3	$	$	SYM
fsr-3229	784	4	0	0	NUM
fsr-3229	784	5	$	$	SYM
fsr-3229	784	6	0	0	NUM
fsr-3229	784	7	54	54	NUM
fsr-3229	784	8	.	.	PUNCT
fsr-3229	785	1	multiply	multiply	NOUN
fsr-3229	785	2	line	line	NOUN
fsr-3229	785	3	51	51	NUM
fsr-3229	785	4	by	by	ADP
fsr-3229	785	5	line	line	NOUN
fsr-3229	785	6	53	53	NUM
fsr-3229	785	7	.	.	PUNCT
fsr-3229	786	1	taxes	taxis	NOUN
fsr-3229	786	2	paid	pay	VERB
fsr-3229	786	3	at	at	ADP
fsr-3229	786	4	0.471	0.471	NUM
fsr-3229	786	5	marginal	marginal	ADJ
fsr-3229	786	6	tax	tax	NOUN
fsr-3229	786	7	rate	rate	NOUN
fsr-3229	786	8	.	.	PUNCT
fsr-3229	787	1	$	$	SYM
fsr-3229	787	2	0	0	NUM
fsr-3229	787	3	$	$	SYM
fsr-3229	787	4	0	0	NUM
fsr-3229	787	5	$	$	SYM
fsr-3229	787	6	0	0	NUM
fsr-3229	787	7	55	55	NUM
fsr-3229	787	8	.	.	PUNCT
fsr-3229	788	1	add	add	VERB
fsr-3229	788	2	lines	line	NOUN
fsr-3229	788	3	30	30	NUM
fsr-3229	788	4	,	,	PUNCT
fsr-3229	788	5	34	34	NUM
fsr-3229	788	6	,	,	PUNCT
fsr-3229	788	7	38	38	NUM
fsr-3229	788	8	,	,	PUNCT
fsr-3229	788	9	42	42	NUM
fsr-3229	788	10	,	,	PUNCT
fsr-3229	788	11	46	46	NUM
fsr-3229	788	12	,	,	PUNCT
fsr-3229	788	13	50	50	NUM
fsr-3229	788	14	,	,	PUNCT
fsr-3229	788	15	and	and	CCONJ
fsr-3229	788	16	54	54	NUM
fsr-3229	788	17	.	.	PUNCT
fsr-3229	789	1	total	total	ADJ
fsr-3229	789	2	taxes	taxis	NOUN
fsr-3229	789	3	paid	pay	VERB
fsr-3229	789	4	(	(	PUNCT
fsr-3229	789	5	on	on	ADP
fsr-3229	789	6	retirement	retirement	NOUN
fsr-3229	789	7	withdrawal	withdrawal	PROPN
fsr-3229	789	8	)	)	PUNCT
fsr-3229	789	9	.	.	PUNCT
fsr-3229	790	1	$	$	SYM
fsr-3229	790	2	0	0	NUM
fsr-3229	790	3	$	$	SYM
fsr-3229	790	4	0	0	NUM
fsr-3229	790	5	$	$	SYM
fsr-3229	790	6	0	0	NUM
fsr-3229	790	7	397r.m	397r.m	NUM
fsr-3229	790	8	.	.	PUNCT
fsr-3229	791	1	hull	hull	NOUN
fsr-3229	791	2	,	,	PUNCT
fsr-3229	791	3	j.b	j.b	PROPN
fsr-3229	791	4	.	.	PROPN
fsr-3229	791	5	hull	hull	NOUN
fsr-3229	791	6	/	/	SYM
fsr-3229	791	7	financial	financial	ADJ
fsr-3229	791	8	services	service	NOUN
fsr-3229	791	9	review	review	VERB
fsr-3229	791	10	25	25	NUM
fsr-3229	791	11	(	(	PUNCT
fsr-3229	791	12	2016	2016	NUM
fsr-3229	791	13	)	)	PUNCT
fsr-3229	792	1	373–414	373–414	NUM
fsr-3229	792	2	we	we	PRON
fsr-3229	792	3	input	input	VERB
fsr-3229	792	4	a	a	DET
fsr-3229	792	5	diw	diw	NOUN
fsr-3229	792	6	of	of	ADP
fsr-3229	792	7	$	$	SYM
fsr-3229	792	8	46,396.83	46,396.83	NUM
fsr-3229	792	9	for	for	ADP
fsr-3229	792	10	example	example	NOUN
fsr-3229	792	11	2	2	NUM
fsr-3229	792	12	.	.	PUNCT
fsr-3229	793	1	if	if	SCONJ
fsr-3229	793	2	there	there	PRON
fsr-3229	793	3	is	be	VERB
fsr-3229	793	4	taxable	taxable	ADJ
fsr-3229	793	5	income	income	NOUN
fsr-3229	793	6	,	,	PUNCT
fsr-3229	793	7	ssb	ssb	PROPN
fsr-3229	793	8	will	will	AUX
fsr-3229	793	9	be	be	AUX
fsr-3229	793	10	taxed	tax	VERB
fsr-3229	793	11	at	at	ADP
fsr-3229	793	12	a	a	DET
fsr-3229	793	13	rate	rate	NOUN
fsr-3229	793	14	of	of	ADP
fsr-3229	793	15	8.309	8.309	NUM
fsr-3229	793	16	%	%	NOUN
fsr-3229	793	17	(	(	PUNCT
fsr-3229	793	18	line	line	NOUN
fsr-3229	793	19	21	21	NUM
fsr-3229	793	20	)	)	PUNCT
fsr-3229	793	21	implying	imply	VERB
fsr-3229	793	22	the	the	DET
fsr-3229	793	23	taxable	taxable	ADJ
fsr-3229	793	24	ssb	ssb	NOUN
fsr-3229	793	25	is	be	AUX
fsr-3229	793	26	0.08309($50,441	0.08309($50,441	NOUN
fsr-3229	793	27	)	)	PUNCT
fsr-3229	793	28	�	�	PROPN
fsr-3229	793	29	$	$	SYM
fsr-3229	793	30	4,191	4,191	NUM
fsr-3229	793	31	(	(	PUNCT
fsr-3229	793	32	line	line	NOUN
fsr-3229	793	33	20	20	NUM
fsr-3229	793	34	)	)	PUNCT
fsr-3229	793	35	.	.	PUNCT
fsr-3229	794	1	however	however	ADV
fsr-3229	794	2	,	,	PUNCT
fsr-3229	794	3	the	the	DET
fsr-3229	794	4	tax	tax	NOUN
fsr-3229	794	5	deduction	deduction	NOUN
fsr-3229	794	6	of	of	ADP
fsr-3229	794	7	$	$	SYM
fsr-3229	794	8	50,588	50,588	NUM
fsr-3229	794	9	(	(	PUNCT
fsr-3229	794	10	line	line	NOUN
fsr-3229	794	11	25	25	NUM
fsr-3229	794	12	)	)	PUNCT
fsr-3229	794	13	is	be	AUX
fsr-3229	794	14	greater	great	ADJ
fsr-3229	794	15	than	than	ADP
fsr-3229	794	16	$	$	SYM
fsr-3229	794	17	4,191	4,191	NUM
fsr-3229	794	18	causing	cause	VERB
fsr-3229	794	19	the	the	DET
fsr-3229	794	20	taxable	taxable	ADJ
fsr-3229	794	21	income	income	NOUN
fsr-3229	794	22	to	to	PART
fsr-3229	794	23	be	be	AUX
fsr-3229	794	24	$	$	SYM
fsr-3229	794	25	0	0	NUM
fsr-3229	794	26	(	(	PUNCT
fsr-3229	794	27	line	line	NOUN
fsr-3229	794	28	26	26	NUM
fsr-3229	794	29	)	)	PUNCT
fsr-3229	794	30	.	.	PUNCT
fsr-3229	795	1	thus	thus	ADV
fsr-3229	795	2	,	,	PUNCT
fsr-3229	795	3	tw	tw	PROPN
fsr-3229	795	4	is	be	AUX
fsr-3229	795	5	zero	zero	NUM
fsr-3229	795	6	.	.	PUNCT
fsr-3229	796	1	the	the	DET
fsr-3229	796	2	latter	latter	ADJ
fsr-3229	796	3	is	be	AUX
fsr-3229	796	4	verified	verify	VERB
fsr-3229	796	5	in	in	ADP
fsr-3229	796	6	line	line	NOUN
fsr-3229	796	7	29	29	NUM
fsr-3229	796	8	,	,	PUNCT
fsr-3229	796	9	where	where	SCONJ
fsr-3229	796	10	we	we	PRON
fsr-3229	796	11	see	see	VERB
fsr-3229	796	12	taxes	taxis	NOUN
fsr-3229	796	13	are	be	AUX
fsr-3229	796	14	not	not	PART
fsr-3229	796	15	paid	pay	VERB
fsr-3229	796	16	at	at	ADP
fsr-3229	796	17	a	a	DET
fsr-3229	796	18	0.12	0.12	NUM
fsr-3229	796	19	marginal	marginal	ADJ
fsr-3229	796	20	tax	tax	NOUN
fsr-3229	796	21	rate	rate	NOUN
fsr-3229	796	22	.	.	PUNCT
fsr-3229	797	1	given	give	VERB
fsr-3229	797	2	a	a	DET
fsr-3229	797	3	contribution	contribution	NOUN
fsr-3229	797	4	tax	tax	NOUN
fsr-3229	797	5	rate	rate	NOUN
fsr-3229	797	6	of	of	ADP
fsr-3229	797	7	0.30	0.30	NUM
fsr-3229	797	8	,	,	PUNCT
fsr-3229	797	9	the	the	DET
fsr-3229	797	10	first	first	ADJ
fsr-3229	797	11	tax	tax	NOUN
fsr-3229	797	12	rate	rate	NOUN
fsr-3229	797	13	differential	differential	NOUN
fsr-3229	797	14	is	be	AUX
fsr-3229	797	15	�	�	PROPN
fsr-3229	797	16	t1	t1	NUM
fsr-3229	797	17	�	�	PROPN
fsr-3229	797	18	(	(	PUNCT
fsr-3229	797	19	tc	tc	PROPN
fsr-3229	797	20	�	�	PROPN
fsr-3229	797	21	tw	tw	PROPN
fsr-3229	797	22	)	)	PUNCT
fsr-3229	797	23	�	�	PROPN
fsr-3229	797	24	(	(	PUNCT
fsr-3229	797	25	0.30	0.30	NUM
fsr-3229	797	26	�	�	PROPN
fsr-3229	797	27	0	0	NUM
fsr-3229	797	28	)	)	PUNCT
fsr-3229	797	29	�	�	PROPN
fsr-3229	797	30	0.30	0.30	NUM
fsr-3229	797	31	.	.	PUNCT
fsr-3229	798	1	to	to	ADP
fsr-3229	798	2	the	the	DET
fsr-3229	798	3	nearest	near	ADJ
fsr-3229	798	4	dollar	dollar	NOUN
fsr-3229	798	5	,	,	PUNCT
fsr-3229	798	6	we	we	PRON
fsr-3229	798	7	saw	see	VERB
fsr-3229	798	8	in	in	ADP
fsr-3229	798	9	table	table	NOUN
fsr-3229	798	10	1	1	NUM
fsr-3229	798	11	that	that	SCONJ
fsr-3229	798	12	$	$	SYM
fsr-3229	798	13	46,397	46,397	NUM
fsr-3229	798	14	was	be	AUX
fsr-3229	798	15	dp1	dp1	PROPN
fsr-3229	798	16	.	.	PUNCT
fsr-3229	799	1	using	use	VERB
fsr-3229	799	2	(	(	PUNCT
fsr-3229	799	3	12	12	NUM
fsr-3229	799	4	)	)	PUNCT
fsr-3229	799	5	with	with	ADP
fsr-3229	799	6	$	$	SYM
fsr-3229	799	7	46,396.83	46,396.83	NUM
fsr-3229	799	8	for	for	ADP
fsr-3229	799	9	dp1	dp1	PROPN
fsr-3229	799	10	,	,	PUNCT
fsr-3229	799	11	we	we	PRON
fsr-3229	799	12	have	have	VERB
fsr-3229	799	13	:	:	PUNCT
fsr-3229	799	14	marginal	marginal	ADJ
fsr-3229	799	15	gain	gain	NOUN
fsr-3229	799	16	�	�	PROPN
fsr-3229	799	17	�	�	PROPN
fsr-3229	799	18	t1dp1	t1dp1	VERB
fsr-3229	799	19	�	�	PROPN
fsr-3229	799	20	(	(	PUNCT
fsr-3229	799	21	0.30	0.30	NUM
fsr-3229	799	22	�	�	PROPN
fsr-3229	799	23	0)$46,396.83	0)$46,396.83	PROPN
fsr-3229	799	24	�	�	PROPN
fsr-3229	800	1	$	$	SYM
fsr-3229	800	2	13,919.049	13,919.049	NUM
fsr-3229	800	3	(	(	PUNCT
fsr-3229	800	4	line	line	NOUN
fsr-3229	800	5	58	58	NUM
fsr-3229	800	6	)	)	PUNCT
fsr-3229	800	7	.	.	PUNCT
fsr-3229	801	1	in	in	ADP
fsr-3229	801	2	example	example	NOUN
fsr-3229	801	3	3	3	NUM
fsr-3229	801	4	,	,	PUNCT
fsr-3229	801	5	we	we	PRON
fsr-3229	801	6	see	see	VERB
fsr-3229	801	7	that	that	PRON
fsr-3229	801	8	to	to	ADP
fsr-3229	801	9	the	the	DET
fsr-3229	801	10	nearest	near	ADJ
fsr-3229	801	11	penny	penny	NOUN
fsr-3229	801	12	dp1	dp1	PROPN
fsr-3229	801	13	is	be	AUX
fsr-3229	801	14	$	$	SYM
fsr-3229	801	15	46,396.84	46,396.84	PROPN
fsr-3229	801	16	(	(	PUNCT
fsr-3229	801	17	line	line	NOUN
fsr-3229	801	18	3	3	NUM
fsr-3229	801	19	)	)	PUNCT
fsr-3229	801	20	because	because	SCONJ
fsr-3229	801	21	,	,	PUNCT
fsr-3229	801	22	at	at	ADP
fsr-3229	801	23	this	this	DET
fsr-3229	801	24	point	point	NOUN
fsr-3229	801	25	,	,	PUNCT
fsr-3229	801	26	the	the	DET
fsr-3229	801	27	marginal	marginal	ADJ
fsr-3229	801	28	tw	tw	NOUN
fsr-3229	801	29	goes	go	VERB
fsr-3229	801	30	from	from	ADP
fsr-3229	801	31	0	0	NUM
fsr-3229	801	32	to	to	ADP
fsr-3229	801	33	0.12	0.12	NUM
fsr-3229	801	34	as	as	SCONJ
fsr-3229	801	35	seen	see	VERB
fsr-3229	801	36	by	by	ADP
fsr-3229	801	37	$	$	SYM
fsr-3229	801	38	0.01	0.01	NUM
fsr-3229	801	39	(	(	PUNCT
fsr-3229	801	40	line	line	NOUN
fsr-3229	801	41	26	26	NUM
fsr-3229	801	42	)	)	PUNCT
fsr-3229	801	43	that	that	PRON
fsr-3229	801	44	indicates	indicate	VERB
fsr-3229	801	45	taxable	taxable	ADJ
fsr-3229	801	46	income	income	NOUN
fsr-3229	801	47	is	be	AUX
fsr-3229	801	48	no	no	ADV
fsr-3229	801	49	longer	long	ADJ
fsr-3229	801	50	zero	zero	NUM
fsr-3229	801	51	.	.	PUNCT
fsr-3229	802	1	at	at	ADP
fsr-3229	802	2	the	the	DET
fsr-3229	802	3	precise	precise	ADJ
fsr-3229	802	4	point	point	NOUN
fsr-3229	802	5	of	of	ADP
fsr-3229	802	6	$	$	SYM
fsr-3229	802	7	46,396.84	46,396.84	PROPN
fsr-3229	802	8	,	,	PUNCT
fsr-3229	802	9	the	the	DET
fsr-3229	802	10	taxable	taxable	ADJ
fsr-3229	802	11	income	income	NOUN
fsr-3229	802	12	jumps	jump	VERB
fsr-3229	802	13	to	to	ADP
fsr-3229	802	14	a	a	DET
fsr-3229	802	15	marginal	marginal	ADJ
fsr-3229	802	16	tw	tw	NOUN
fsr-3229	802	17	of	of	ADP
fsr-3229	802	18	0.12	0.12	NUM
fsr-3229	802	19	so	so	SCONJ
fsr-3229	802	20	that	that	SCONJ
fsr-3229	802	21	the	the	DET
fsr-3229	802	22	next	next	ADJ
fsr-3229	802	23	$	$	SYM
fsr-3229	802	24	36,656	36,656	NUM
fsr-3229	802	25	(	(	PUNCT
fsr-3229	802	26	line	line	NOUN
fsr-3229	802	27	28	28	NUM
fsr-3229	802	28	)	)	PUNCT
fsr-3229	802	29	of	of	ADP
fsr-3229	802	30	taxable	taxable	ADJ
fsr-3229	802	31	income	income	NOUN
fsr-3229	802	32	would	would	AUX
fsr-3229	802	33	be	be	AUX
fsr-3229	802	34	taxed	tax	VERB
fsr-3229	802	35	at	at	ADP
fsr-3229	802	36	tw	tw	NUM
fsr-3229	802	37	�	�	PROPN
fsr-3229	802	38	0.12	0.12	NUM
fsr-3229	802	39	with	with	ADP
fsr-3229	802	40	�	�	PROPN
fsr-3229	802	41	t2	t2	PROPN
fsr-3229	802	42	�	�	PROPN
fsr-3229	802	43	(	(	PUNCT
fsr-3229	802	44	tc	tc	PROPN
fsr-3229	802	45	�	�	PROPN
fsr-3229	802	46	tw	tw	PROPN
fsr-3229	802	47	)	)	PUNCT
fsr-3229	802	48	�	�	PROPN
fsr-3229	802	49	(	(	PUNCT
fsr-3229	802	50	0.30	0.30	NUM
fsr-3229	802	51	�	�	PROPN
fsr-3229	802	52	0.12	0.12	NUM
fsr-3229	802	53	)	)	PUNCT
fsr-3229	802	54	�	�	PROPN
fsr-3229	802	55	0.18	0.18	NUM
fsr-3229	802	56	.	.	PUNCT
fsr-3229	803	1	thus	thus	ADV
fsr-3229	803	2	,	,	PUNCT
fsr-3229	803	3	the	the	DET
fsr-3229	803	4	extra	extra	ADJ
fsr-3229	803	5	$	$	SYM
fsr-3229	803	6	0.01	0.01	NUM
fsr-3229	803	7	in	in	ADP
fsr-3229	803	8	taxable	taxable	ADJ
fsr-3229	803	9	income	income	NOUN
fsr-3229	803	10	produces	produce	VERB
fsr-3229	803	11	0.18($0.01	0.18($0.01	ADJ
fsr-3229	803	12	)	)	PUNCT
fsr-3229	803	13	�	�	PROPN
fsr-3229	803	14	$	$	SYM
fsr-3229	803	15	0.02	0.02	NUM
fsr-3229	803	16	in	in	ADP
fsr-3229	803	17	extra	extra	ADJ
fsr-3229	803	18	gain	gain	NOUN
fsr-3229	803	19	and	and	CCONJ
fsr-3229	803	20	we	we	PRON
fsr-3229	803	21	have	have	VERB
fsr-3229	803	22	a	a	DET
fsr-3229	803	23	gain	gain	NOUN
fsr-3229	803	24	of	of	ADP
fsr-3229	803	25	$	$	SYM
fsr-3229	803	26	13,919.051	13,919.051	NOUN
fsr-3229	803	27	(	(	PUNCT
fsr-3229	803	28	line	line	NOUN
fsr-3229	803	29	58	58	NUM
fsr-3229	803	30	)	)	PUNCT
fsr-3229	803	31	.	.	PUNCT
fsr-3229	804	1	the	the	DET
fsr-3229	804	2	value	value	NOUN
fsr-3229	804	3	of	of	ADP
fsr-3229	804	4	9.44	9.44	NUM
fsr-3229	804	5	%	%	NOUN
fsr-3229	804	6	(	(	PUNCT
fsr-3229	804	7	line	line	NOUN
fsr-3229	804	8	60	60	NUM
fsr-3229	804	9	)	)	PUNCT
fsr-3229	804	10	tells	tell	VERB
fsr-3229	804	11	us	we	PRON
fsr-3229	804	12	what	what	PRON
fsr-3229	804	13	percentage	percentage	NOUN
fsr-3229	804	14	of	of	ADP
fsr-3229	804	15	$	$	SYM
fsr-3229	804	16	46,396.84	46,396.84	PROPN
fsr-3229	804	17	(	(	PUNCT
fsr-3229	804	18	line	line	NOUN
fsr-3229	804	19	3	3	NUM
fsr-3229	804	20	)	)	PUNCT
fsr-3229	804	21	is	be	AUX
fsr-3229	804	22	of	of	ADP
fsr-3229	804	23	$	$	SYM
fsr-3229	804	24	491,710	491,710	NUM
fsr-3229	804	25	(	(	PUNCT
fsr-3229	804	26	line	line	NOUN
fsr-3229	804	27	59	59	NUM
fsr-3229	804	28	)	)	PUNCT
fsr-3229	804	29	where	where	SCONJ
fsr-3229	804	30	the	the	DET
fsr-3229	804	31	latter	latter	ADJ
fsr-3229	804	32	was	be	AUX
fsr-3229	804	33	given	give	VERB
fsr-3229	804	34	in	in	ADP
fsr-3229	804	35	table	table	NOUN
fsr-3229	804	36	5	5	NUM
fsr-3229	804	37	as	as	ADP
fsr-3229	804	38	the	the	DET
fsr-3229	804	39	maximum	maximum	ADJ
fsr-3229	804	40	future	future	ADJ
fsr-3229	804	41	value	value	NOUN
fsr-3229	804	42	of	of	ADP
fsr-3229	804	43	the	the	DET
fsr-3229	804	44	before	before	ADP
fsr-3229	804	45	-	-	PUNCT
fsr-3229	804	46	tax	tax	NOUN
fsr-3229	804	47	annual	annual	ADJ
fsr-3229	804	48	annuity	annuity	NOUN
fsr-3229	804	49	withdrawal	withdrawal	NOUN
fsr-3229	804	50	from	from	ADP
fsr-3229	804	51	a	a	DET
fsr-3229	804	52	deductible	deductible	ADJ
fsr-3229	804	53	ira	ira	PROPN
fsr-3229	804	54	.	.	PUNCT
fsr-3229	805	1	the	the	DET
fsr-3229	805	2	percentage	percentage	NOUN
fsr-3229	805	3	put	put	VERB
fsr-3229	805	4	in	in	ADP
fsr-3229	805	5	a	a	DET
fsr-3229	805	6	roth	roth	NOUN
fsr-3229	805	7	ira	ira	PROPN
fsr-3229	805	8	would	would	AUX
fsr-3229	805	9	be	be	AUX
fsr-3229	805	10	100	100	NUM
fsr-3229	805	11	%	%	NOUN
fsr-3229	805	12	to	to	ADP
fsr-3229	805	13	9.44	9.44	NUM
fsr-3229	805	14	%	%	NOUN
fsr-3229	805	15	�	�	PROPN
fsr-3229	805	16	90.56	90.56	NUM
fsr-3229	805	17	%	%	NOUN
fsr-3229	805	18	.	.	PUNCT
fsr-3229	806	1	multiplying	multiply	VERB
fsr-3229	806	2	90.56	90.56	NUM
fsr-3229	806	3	%	%	NOUN
fsr-3229	806	4	times	time	NOUN
fsr-3229	806	5	the	the	DET
fsr-3229	806	6	maximum	maximum	PROPN
fsr-3229	806	7	roth	roth	PROPN
fsr-3229	806	8	ira	ira	PROPN
fsr-3229	806	9	of	of	ADP
fsr-3229	806	10	$	$	SYM
fsr-3229	806	11	344,201	344,201	NUM
fsr-3229	806	12	(	(	PUNCT
fsr-3229	806	13	line	line	NOUN
fsr-3229	806	14	61	61	NUM
fsr-3229	806	15	)	)	PUNCT
fsr-3229	806	16	tells	tell	VERB
fsr-3229	806	17	us	we	PRON
fsr-3229	806	18	that	that	SCONJ
fsr-3229	806	19	$	$	SYM
fsr-3229	806	20	311,723	311,723	NUM
fsr-3229	806	21	(	(	PUNCT
fsr-3229	806	22	line	line	NOUN
fsr-3229	806	23	62	62	NUM
fsr-3229	806	24	)	)	PUNCT
fsr-3229	806	25	will	will	AUX
fsr-3229	806	26	be	be	AUX
fsr-3229	806	27	withdrawn	withdraw	VERB
fsr-3229	806	28	from	from	ADP
fsr-3229	806	29	a	a	DET
fsr-3229	806	30	roth	roth	PROPN
fsr-3229	806	31	ira	ira	PROPN
fsr-3229	806	32	.	.	PROPN
fsr-3229	807	1	6.2	6.2	NUM
fsr-3229	807	2	.	.	PUNCT
fsr-3229	808	1	subsequent	subsequent	ADJ
fsr-3229	808	2	discovery	discovery	NOUN
fsr-3229	808	3	points	point	NOUN
fsr-3229	808	4	in	in	ADP
fsr-3229	808	5	table	table	NOUN
fsr-3229	808	6	7	7	NUM
fsr-3229	808	7	,	,	PUNCT
fsr-3229	808	8	we	we	PRON
fsr-3229	808	9	do	do	AUX
fsr-3229	808	10	not	not	PART
fsr-3229	808	11	repeat	repeat	VERB
fsr-3229	808	12	the	the	DET
fsr-3229	808	13	instructions	instruction	NOUN
fsr-3229	808	14	given	give	VERB
fsr-3229	808	15	in	in	ADP
fsr-3229	808	16	table	table	NOUN
fsr-3229	808	17	6	6	NUM
fsr-3229	808	18	in	in	ADP
fsr-3229	808	19	the	the	DET
fsr-3229	808	20	first	first	ADJ
fsr-3229	808	21	column	column	NOUN
fsr-3229	808	22	but	but	CCONJ
fsr-3229	808	23	only	only	ADV
fsr-3229	808	24	provide	provide	VERB
fsr-3229	808	25	the	the	DET
fsr-3229	808	26	line	line	NOUN
fsr-3229	808	27	numbers	number	NOUN
fsr-3229	808	28	of	of	ADP
fsr-3229	808	29	prior	prior	ADJ
fsr-3229	808	30	instructions	instruction	NOUN
fsr-3229	808	31	given	give	VERB
fsr-3229	808	32	in	in	ADP
fsr-3229	808	33	table	table	NOUN
fsr-3229	808	34	6	6	NUM
fsr-3229	808	35	.	.	PUNCT
fsr-3229	809	1	in	in	ADP
fsr-3229	809	2	line	line	NOUN
fsr-3229	809	3	33	33	NUM
fsr-3229	809	4	of	of	ADP
fsr-3229	809	5	table	table	NOUN
fsr-3229	809	6	7	7	NUM
fsr-3229	809	7	,	,	PUNCT
fsr-3229	809	8	we	we	PRON
fsr-3229	809	9	find	find	VERB
fsr-3229	809	10	that	that	SCONJ
fsr-3229	809	11	the	the	DET
fsr-3229	809	12	taxable	taxable	ADJ
fsr-3229	809	13	income	income	NOUN
fsr-3229	809	14	for	for	ADP
fsr-3229	809	15	second	second	ADJ
fsr-3229	809	16	marginal	marginal	ADJ
fsr-3229	809	17	tax	tax	NOUN
fsr-3229	809	18	rate	rate	NOUN
fsr-3229	809	19	is	be	AUX
fsr-3229	809	20	$	$	SYM
fsr-3229	809	21	0.00	0.00	NUM
fsr-3229	809	22	for	for	ADP
fsr-3229	809	23	example	example	NOUN
fsr-3229	809	24	1	1	NUM
fsr-3229	809	25	and	and	CCONJ
fsr-3229	809	26	$	$	SYM
fsr-3229	809	27	0.01	0.01	NUM
fsr-3229	809	28	for	for	ADP
fsr-3229	809	29	example	example	NOUN
fsr-3229	810	1	2	2	NUM
fsr-3229	810	2	.	.	PUNCT
fsr-3229	810	3	this	this	PRON
fsr-3229	810	4	indicates	indicate	VERB
fsr-3229	810	5	that	that	SCONJ
fsr-3229	810	6	the	the	DET
fsr-3229	810	7	diw	diw	PROPN
fsr-3229	810	8	of	of	ADP
fsr-3229	810	9	$	$	SYM
fsr-3229	810	10	69,111.29	69,111.29	NUM
fsr-3229	810	11	(	(	PUNCT
fsr-3229	810	12	line	line	NOUN
fsr-3229	810	13	3	3	NUM
fsr-3229	810	14	)	)	PUNCT
fsr-3229	810	15	in	in	ADP
fsr-3229	810	16	example	example	NOUN
fsr-3229	810	17	2	2	NUM
fsr-3229	810	18	is	be	AUX
fsr-3229	810	19	dp2	dp2	NOUN
fsr-3229	810	20	to	to	ADP
fsr-3229	810	21	the	the	DET
fsr-3229	810	22	nearest	near	ADJ
fsr-3229	810	23	penny	penny	NOUN
fsr-3229	810	24	.	.	PUNCT
fsr-3229	811	1	this	this	PRON
fsr-3229	811	2	also	also	ADV
fsr-3229	811	3	tells	tell	VERB
fsr-3229	811	4	us	we	PRON
fsr-3229	811	5	that	that	SCONJ
fsr-3229	811	6	the	the	DET
fsr-3229	811	7	marginal	marginal	ADJ
fsr-3229	811	8	tw	tw	NOUN
fsr-3229	811	9	of	of	ADP
fsr-3229	811	10	0.18	0.18	NUM
fsr-3229	811	11	(	(	PUNCT
fsr-3229	811	12	line	line	NOUN
fsr-3229	811	13	31	31	NUM
fsr-3229	811	14	)	)	PUNCT
fsr-3229	811	15	kicks	kick	VERB
fsr-3229	811	16	in	in	ADP
fsr-3229	811	17	during	during	ADP
fsr-3229	811	18	the	the	DET
fsr-3229	811	19	table	table	NOUN
fsr-3229	811	20	6	6	NUM
fsr-3229	811	21	(	(	PUNCT
fsr-3229	811	22	continued	continued	ADJ
fsr-3229	811	23	)	)	PUNCT
fsr-3229	811	24	example	example	NOUN
fsr-3229	811	25	1	1	NUM
fsr-3229	811	26	example	example	NOUN
fsr-3229	811	27	2	2	NUM
fsr-3229	811	28	example	example	NOUN
fsr-3229	811	29	3	3	NUM
fsr-3229	811	30	56	56	NUM
fsr-3229	811	31	.	.	PUNCT
fsr-3229	812	1	divide	divide	PROPN
fsr-3229	812	2	line	line	NOUN
fsr-3229	812	3	55	55	NUM
fsr-3229	812	4	by	by	ADP
fsr-3229	812	5	line	line	NOUN
fsr-3229	812	6	26	26	NUM
fsr-3229	812	7	.	.	PUNCT
fsr-3229	813	1	this	this	PRON
fsr-3229	813	2	is	be	AUX
fsr-3229	813	3	average	average	ADJ
fsr-3229	813	4	tw	tw	ADP
fsr-3229	813	5	�	�	PROPN
fsr-3229	813	6	taxes	taxis	NOUN
fsr-3229	813	7	paid	pay	VERB
fsr-3229	813	8	/	/	SYM
fsr-3229	813	9	taxable	taxable	ADJ
fsr-3229	813	10	income	income	NOUN
fsr-3229	813	11	.	.	PUNCT
fsr-3229	814	1	0.00	0.00	NUM
fsr-3229	814	2	0.00	0.00	NUM
fsr-3229	814	3	0.12	0.12	NUM
fsr-3229	814	4	57	57	NUM
fsr-3229	814	5	.	.	PUNCT
fsr-3229	815	1	enter	enter	VERB
fsr-3229	815	2	0.30	0.30	NUM
fsr-3229	815	3	.	.	PUNCT
fsr-3229	816	1	this	this	PRON
fsr-3229	816	2	is	be	AUX
fsr-3229	816	3	tc	tc	NOUN
fsr-3229	816	4	computed	compute	VERB
fsr-3229	816	5	in	in	ADP
fsr-3229	816	6	table	table	NOUN
fsr-3229	816	7	4	4	NUM
fsr-3229	816	8	.	.	NOUN
fsr-3229	816	9	0.30	0.30	NUM
fsr-3229	816	10	0.30	0.30	NUM
fsr-3229	816	11	0.30	0.30	NUM
fsr-3229	816	12	58	58	NUM
fsr-3229	816	13	.	.	PUNCT
fsr-3229	817	1	compute	compute	VERB
fsr-3229	817	2	the	the	DET
fsr-3229	817	3	marginal	marginal	ADJ
fsr-3229	817	4	gain	gain	NOUN
fsr-3229	817	5	(	(	PUNCT
fsr-3229	817	6	using	use	VERB
fsr-3229	817	7	marginal	marginal	ADJ
fsr-3229	817	8	tax	tax	NOUN
fsr-3229	817	9	rates	rate	NOUN
fsr-3229	817	10	)	)	PUNCT
fsr-3229	817	11	�	�	PROPN
fsr-3229	817	12	�	�	PROPN
fsr-3229	817	13	t1dp1	t1dp1	VERB
fsr-3229	817	14	�	�	PROPN
fsr-3229	817	15	�	�	PROPN
fsr-3229	817	16	t2(dp2	t2(dp2	PROPN
fsr-3229	817	17	�	�	PROPN
fsr-3229	817	18	dp1	dp1	PROPN
fsr-3229	817	19	)	)	PUNCT
fsr-3229	817	20	�	�	PROPN
fsr-3229	817	21	�	�	PROPN
fsr-3229	817	22	�	�	PROPN
fsr-3229	817	23	�	�	PROPN
fsr-3229	817	24	t8(dp8	t8(dp8	PROPN
fsr-3229	817	25	�	�	PROPN
fsr-3229	817	26	dp7	dp7	NOUN
fsr-3229	817	27	)	)	PUNCT
fsr-3229	817	28	replacing	replace	VERB
fsr-3229	817	29	dps	dps	NOUN
fsr-3229	817	30	and	and	CCONJ
fsr-3229	817	31	dropping	drop	VERB
fsr-3229	817	32	components	component	NOUN
fsr-3229	817	33	as	as	SCONJ
fsr-3229	817	34	prescribed	prescribe	VERB
fsr-3229	817	35	by	by	ADP
fsr-3229	817	36	the	the	DET
fsr-3229	817	37	five	five	NUM
fsr-3229	817	38	-	-	PUNCT
fsr-3229	817	39	step	step	NOUN
fsr-3229	817	40	procedure	procedure	NOUN
fsr-3229	817	41	.	.	PUNCT
fsr-3229	818	1	$	$	SYM
fsr-3229	818	2	0.000	0.000	NUM
fsr-3229	818	3	$	$	SYM
fsr-3229	818	4	13,919.049	13,919.049	NUM
fsr-3229	818	5	$	$	SYM
fsr-3229	818	6	13,919.051	13,919.051	NUM
fsr-3229	818	7	59	59	NUM
fsr-3229	818	8	.	.	PUNCT
fsr-3229	818	9	enter	enter	VERB
fsr-3229	818	10	$	$	SYM
fsr-3229	818	11	491,710	491,710	NUM
fsr-3229	818	12	.	.	PUNCT
fsr-3229	819	1	this	this	PRON
fsr-3229	819	2	is	be	AUX
fsr-3229	819	3	the	the	DET
fsr-3229	819	4	maximum	maximum	ADJ
fsr-3229	819	5	future	future	ADJ
fsr-3229	819	6	value	value	NOUN
fsr-3229	819	7	of	of	ADP
fsr-3229	819	8	the	the	DET
fsr-3229	819	9	before	before	ADP
fsr-3229	819	10	-	-	PUNCT
fsr-3229	819	11	tax	tax	NOUN
fsr-3229	819	12	annual	annual	ADJ
fsr-3229	819	13	annuity	annuity	NOUN
fsr-3229	819	14	withdrawal	withdrawal	NOUN
fsr-3229	819	15	from	from	ADP
fsr-3229	819	16	deductible	deductible	ADJ
fsr-3229	819	17	ira	ira	PROPN
fsr-3229	819	18	.	.	PUNCT
fsr-3229	820	1	$	$	SYM
fsr-3229	820	2	491,710	491,710	NUM
fsr-3229	820	3	$	$	SYM
fsr-3229	820	4	491,710	491,710	NUM
fsr-3229	820	5	$	$	SYM
fsr-3229	820	6	491,710	491,710	NUM
fsr-3229	820	7	60	60	NUM
fsr-3229	820	8	.	.	PUNCT
fsr-3229	821	1	divide	divide	ADJ
fsr-3229	821	2	line	line	NOUN
fsr-3229	821	3	3	3	NUM
fsr-3229	821	4	by	by	ADP
fsr-3229	821	5	line	line	NOUN
fsr-3229	821	6	59	59	NUM
fsr-3229	821	7	and	and	CCONJ
fsr-3229	821	8	put	put	VERB
fsr-3229	821	9	in	in	ADP
fsr-3229	821	10	percentage	percentage	NOUN
fsr-3229	821	11	form	form	NOUN
fsr-3229	821	12	.	.	PUNCT
fsr-3229	822	1	percent	percent	NOUN
fsr-3229	822	2	withdrawn	withdraw	VERB
fsr-3229	822	3	from	from	ADP
fsr-3229	822	4	maximum	maximum	ADJ
fsr-3229	822	5	possible	possible	ADJ
fsr-3229	822	6	.	.	PUNCT
fsr-3229	823	1	0.00	0.00	NUM
fsr-3229	823	2	%	%	NOUN
fsr-3229	823	3	9.44	9.44	NUM
fsr-3229	823	4	%	%	NOUN
fsr-3229	823	5	9.44	9.44	NUM
fsr-3229	823	6	%	%	NOUN
fsr-3229	823	7	61	61	NUM
fsr-3229	823	8	.	.	PUNCT
fsr-3229	823	9	enter	enter	VERB
fsr-3229	823	10	$	$	SYM
fsr-3229	823	11	344,201	344,201	NUM
fsr-3229	823	12	.	.	PUNCT
fsr-3229	824	1	this	this	PRON
fsr-3229	824	2	is	be	AUX
fsr-3229	824	3	the	the	DET
fsr-3229	824	4	maximum	maximum	ADJ
fsr-3229	824	5	future	future	ADJ
fsr-3229	824	6	value	value	NOUN
fsr-3229	824	7	of	of	ADP
fsr-3229	824	8	the	the	DET
fsr-3229	824	9	before	before	ADP
fsr-3229	824	10	-	-	PUNCT
fsr-3229	824	11	tax	tax	NOUN
fsr-3229	824	12	annual	annual	ADJ
fsr-3229	824	13	annuity	annuity	NOUN
fsr-3229	824	14	withdrawal	withdrawal	NOUN
fsr-3229	824	15	from	from	ADP
fsr-3229	824	16	roth	roth	PROPN
fsr-3229	824	17	ira	ira	PROPN
fsr-3229	824	18	.	.	PUNCT
fsr-3229	825	1	$	$	SYM
fsr-3229	825	2	344,201	344,201	NUM
fsr-3229	825	3	$	$	SYM
fsr-3229	825	4	344,201	344,201	NUM
fsr-3229	825	5	$	$	SYM
fsr-3229	825	6	344,201	344,201	NUM
fsr-3229	825	7	62	62	NUM
fsr-3229	825	8	.	.	PUNCT
fsr-3229	826	1	subtract	subtract	ADJ
fsr-3229	826	2	line	line	NOUN
fsr-3229	826	3	60	60	NUM
fsr-3229	826	4	from	from	ADP
fsr-3229	826	5	100	100	NUM
fsr-3229	826	6	%	%	NOUN
fsr-3229	826	7	and	and	CCONJ
fsr-3229	826	8	multiply	multiply	ADV
fsr-3229	826	9	by	by	ADP
fsr-3229	826	10	line	line	NOUN
fsr-3229	826	11	61	61	NUM
fsr-3229	826	12	to	to	PART
fsr-3229	826	13	get	get	VERB
fsr-3229	826	14	the	the	DET
fsr-3229	826	15	dollar	dollar	NOUN
fsr-3229	826	16	amount	amount	NOUN
fsr-3229	826	17	of	of	ADP
fsr-3229	826	18	the	the	DET
fsr-3229	826	19	roth	roth	PROPN
fsr-3229	826	20	ira	ira	PROPN
fsr-3229	826	21	.	.	PUNCT
fsr-3229	827	1	$	$	SYM
fsr-3229	827	2	344,201	344,201	NUM
fsr-3229	827	3	$	$	SYM
fsr-3229	827	4	311,723	311,723	NUM
fsr-3229	827	5	$	$	SYM
fsr-3229	827	6	311,723	311,723	NUM
fsr-3229	827	7	398	398	NUM
fsr-3229	827	8	r.m	r.m	PROPN
fsr-3229	827	9	.	.	PROPN
fsr-3229	827	10	hull	hull	PROPN
fsr-3229	827	11	,	,	PUNCT
fsr-3229	827	12	j.b	j.b	PROPN
fsr-3229	827	13	.	.	PROPN
fsr-3229	827	14	hull	hull	NOUN
fsr-3229	827	15	/	/	SYM
fsr-3229	827	16	financial	financial	ADJ
fsr-3229	827	17	services	service	NOUN
fsr-3229	827	18	review	review	VERB
fsr-3229	827	19	25	25	NUM
fsr-3229	827	20	(	(	PUNCT
fsr-3229	827	21	2016	2016	NUM
fsr-3229	827	22	)	)	PUNCT
fsr-3229	828	1	373–414	373–414	NUM
fsr-3229	828	2	table	table	NOUN
fsr-3229	828	3	7	7	NUM
fsr-3229	828	4	withdrawal	withdrawal	NOUN
fsr-3229	828	5	algorithm	algorithm	NOUN
fsr-3229	828	6	to	to	PART
fsr-3229	828	7	determine	determine	VERB
fsr-3229	828	8	tw	tw	NOUN
fsr-3229	828	9	,	,	PUNCT
fsr-3229	828	10	optimal	optimal	ADJ
fsr-3229	828	11	rvd	rvd	NOUN
fsr-3229	828	12	,	,	PUNCT
fsr-3229	828	13	and	and	CCONJ
fsr-3229	828	14	dp2	dp2	PROPN
fsr-3229	828	15	,	,	PUNCT
fsr-3229	828	16	dp3	dp3	PROPN
fsr-3229	828	17	and	and	CCONJ
fsr-3229	828	18	dp4	dp4	PROPN
fsr-3229	828	19	line	line	NOUN
fsr-3229	828	20	no	no	INTJ
fsr-3229	828	21	.	.	PUNCT
fsr-3229	828	22	example	example	NOUN
fsr-3229	829	1	1	1	NUM
fsr-3229	829	2	example	example	NOUN
fsr-3229	829	3	2	2	NUM
fsr-3229	829	4	example	example	NOUN
fsr-3229	829	5	3	3	NUM
fsr-3229	829	6	example	example	NOUN
fsr-3229	829	7	4	4	NUM
fsr-3229	829	8	example	example	NOUN
fsr-3229	829	9	5	5	NUM
fsr-3229	829	10	example	example	NOUN
fsr-3229	829	11	6	6	NUM
fsr-3229	829	12	example	example	NOUN
fsr-3229	829	13	7	7	NUM
fsr-3229	829	14	line	line	NOUN
fsr-3229	829	15	1	1	NUM
fsr-3229	829	16	$	$	SYM
fsr-3229	829	17	50,441	50,441	NUM
fsr-3229	829	18	$	$	SYM
fsr-3229	829	19	50,441	50,441	NUM
fsr-3229	829	20	$	$	SYM
fsr-3229	829	21	50,441	50,441	NUM
fsr-3229	829	22	$	$	SYM
fsr-3229	829	23	50,441	50,441	NUM
fsr-3229	829	24	$	$	SYM
fsr-3229	829	25	50,441	50,441	NUM
fsr-3229	829	26	$	$	SYM
fsr-3229	829	27	50,441	50,441	NUM
fsr-3229	829	28	$	$	SYM
fsr-3229	829	29	50,441	50,441	NUM
fsr-3229	829	30	line	line	NOUN
fsr-3229	829	31	2	2	NUM
fsr-3229	829	32	$	$	SYM
fsr-3229	829	33	25,221	25,221	NUM
fsr-3229	829	34	$	$	SYM
fsr-3229	829	35	25,221	25,221	NUM
fsr-3229	829	36	$	$	SYM
fsr-3229	829	37	25,221	25,221	NUM
fsr-3229	829	38	$	$	SYM
fsr-3229	829	39	25,221	25,221	NUM
fsr-3229	829	40	$	$	SYM
fsr-3229	829	41	25,221	25,221	NUM
fsr-3229	829	42	$	$	SYM
fsr-3229	829	43	25,221	25,221	NUM
fsr-3229	829	44	$	$	SYM
fsr-3229	829	45	25,221	25,221	NUM
fsr-3229	829	46	line	line	NOUN
fsr-3229	829	47	3	3	NUM
fsr-3229	829	48	$	$	SYM
fsr-3229	829	49	69,111.28	69,111.28	NUM
fsr-3229	829	50	$	$	SYM
fsr-3229	829	51	69,111.29	69,111.29	NUM
fsr-3229	829	52	$	$	SYM
fsr-3229	829	53	98,220	98,220	NUM
fsr-3229	829	54	$	$	SYM
fsr-3229	829	55	156,512.00	156,512.00	NUM
fsr-3229	829	56	$	$	SYM
fsr-3229	829	57	156,512.16	156,512.16	NUM
fsr-3229	829	58	$	$	SYM
fsr-3229	829	59	307,879.00	307,879.00	NUM
fsr-3229	829	60	$	$	SYM
fsr-3229	829	61	307,879.16	307,879.16	NUM
fsr-3229	829	62	line	line	NOUN
fsr-3229	829	63	4	4	NUM
fsr-3229	829	64	$	$	SYM
fsr-3229	829	65	0	0	NUM
fsr-3229	829	66	$	$	SYM
fsr-3229	829	67	0	0	NUM
fsr-3229	829	68	$	$	SYM
fsr-3229	829	69	0	0	NUM
fsr-3229	829	70	$	$	SYM
fsr-3229	829	71	0	0	NUM
fsr-3229	829	72	$	$	SYM
fsr-3229	829	73	0	0	NUM
fsr-3229	829	74	$	$	SYM
fsr-3229	829	75	0	0	NUM
fsr-3229	829	76	$	$	SYM
fsr-3229	829	77	0	0	NUM
fsr-3229	829	78	line	line	NOUN
fsr-3229	829	79	5	5	NUM
fsr-3229	829	80	$	$	SYM
fsr-3229	829	81	94,332	94,332	NUM
fsr-3229	829	82	$	$	SYM
fsr-3229	829	83	94,332	94,332	NUM
fsr-3229	829	84	$	$	SYM
fsr-3229	829	85	123,441	123,441	NUM
fsr-3229	829	86	$	$	SYM
fsr-3229	829	87	181,733	181,733	NUM
fsr-3229	829	88	$	$	SYM
fsr-3229	829	89	181,733	181,733	NUM
fsr-3229	829	90	$	$	SYM
fsr-3229	829	91	333,100	333,100	NUM
fsr-3229	829	92	$	$	SYM
fsr-3229	829	93	333,100	333,100	NUM
fsr-3229	829	94	line	line	NOUN
fsr-3229	829	95	6	6	NUM
fsr-3229	829	96	$	$	SYM
fsr-3229	829	97	0	0	NUM
fsr-3229	829	98	$	$	SYM
fsr-3229	829	99	0	0	NUM
fsr-3229	829	100	$	$	SYM
fsr-3229	829	101	0	0	NUM
fsr-3229	829	102	$	$	SYM
fsr-3229	829	103	0	0	NUM
fsr-3229	829	104	$	$	SYM
fsr-3229	829	105	0	0	NUM
fsr-3229	829	106	$	$	SYM
fsr-3229	829	107	0	0	NUM
fsr-3229	829	108	$	$	SYM
fsr-3229	829	109	0	0	NUM
fsr-3229	829	110	line	line	NOUN
fsr-3229	829	111	7	7	NUM
fsr-3229	829	112	$	$	SYM
fsr-3229	829	113	94,332	94,332	NUM
fsr-3229	829	114	$	$	SYM
fsr-3229	829	115	94,332	94,332	NUM
fsr-3229	829	116	$	$	SYM
fsr-3229	829	117	123,441	123,441	NUM
fsr-3229	829	118	$	$	SYM
fsr-3229	829	119	181,733	181,733	NUM
fsr-3229	829	120	$	$	SYM
fsr-3229	829	121	181,733	181,733	NUM
fsr-3229	829	122	$	$	SYM
fsr-3229	829	123	333,100	333,100	NUM
fsr-3229	829	124	$	$	SYM
fsr-3229	829	125	333,100	333,100	NUM
fsr-3229	829	126	line	line	NOUN
fsr-3229	829	127	8	8	NUM
fsr-3229	829	128	$	$	SYM
fsr-3229	829	129	63,235	63,235	NUM
fsr-3229	829	130	$	$	SYM
fsr-3229	829	131	63,235	63,235	NUM
fsr-3229	829	132	$	$	SYM
fsr-3229	829	133	63,235	63,235	NUM
fsr-3229	829	134	$	$	SYM
fsr-3229	829	135	63,235	63,235	NUM
fsr-3229	829	136	$	$	SYM
fsr-3229	829	137	63,235	63,235	NUM
fsr-3229	829	138	$	$	SYM
fsr-3229	829	139	63,235	63,235	NUM
fsr-3229	829	140	$	$	SYM
fsr-3229	829	141	63,235	63,235	NUM
fsr-3229	829	142	line	line	NOUN
fsr-3229	829	143	9	9	NUM
fsr-3229	829	144	$	$	SYM
fsr-3229	829	145	31,097	31,097	NUM
fsr-3229	829	146	$	$	SYM
fsr-3229	829	147	31,097	31,097	NUM
fsr-3229	829	148	$	$	SYM
fsr-3229	829	149	60,206	60,206	NUM
fsr-3229	829	150	$	$	SYM
fsr-3229	829	151	118,498	118,498	NUM
fsr-3229	829	152	$	$	SYM
fsr-3229	829	153	118,498	118,498	NUM
fsr-3229	829	154	$	$	SYM
fsr-3229	829	155	269,865	269,865	NUM
fsr-3229	829	156	$	$	SYM
fsr-3229	829	157	269,865	269,865	NUM
fsr-3229	829	158	line	line	NOUN
fsr-3229	829	159	10	10	NUM
fsr-3229	829	160	$	$	SYM
fsr-3229	829	161	23,713	23,713	NUM
fsr-3229	829	162	$	$	SYM
fsr-3229	829	163	23,713	23,713	NUM
fsr-3229	829	164	$	$	SYM
fsr-3229	829	165	23,713	23,713	NUM
fsr-3229	829	166	$	$	SYM
fsr-3229	829	167	23,713	23,713	NUM
fsr-3229	829	168	$	$	SYM
fsr-3229	829	169	23,713	23,713	NUM
fsr-3229	829	170	$	$	SYM
fsr-3229	829	171	23,713	23,713	NUM
fsr-3229	829	172	$	$	SYM
fsr-3229	829	173	23,713	23,713	NUM
fsr-3229	829	174	line	line	NOUN
fsr-3229	829	175	11	11	NUM
fsr-3229	829	176	$	$	SYM
fsr-3229	829	177	7,384	7,384	NUM
fsr-3229	829	178	$	$	SYM
fsr-3229	829	179	7,384	7,384	NUM
fsr-3229	829	180	$	$	SYM
fsr-3229	829	181	36,493	36,493	NUM
fsr-3229	829	182	$	$	SYM
fsr-3229	829	183	94,785	94,785	NUM
fsr-3229	829	184	$	$	SYM
fsr-3229	829	185	94,785	94,785	NUM
fsr-3229	829	186	$	$	SYM
fsr-3229	829	187	246,152	246,152	NUM
fsr-3229	829	188	$	$	SYM
fsr-3229	829	189	246,152	246,152	NUM
fsr-3229	829	190	line	line	NOUN
fsr-3229	829	191	12	12	NUM
fsr-3229	829	192	$	$	SYM
fsr-3229	829	193	23,713	23,713	NUM
fsr-3229	829	194	$	$	SYM
fsr-3229	829	195	23,713	23,713	NUM
fsr-3229	829	196	$	$	SYM
fsr-3229	829	197	23,713	23,713	NUM
fsr-3229	829	198	$	$	SYM
fsr-3229	829	199	23,713	23,713	NUM
fsr-3229	829	200	$	$	SYM
fsr-3229	829	201	23,713	23,713	NUM
fsr-3229	829	202	$	$	SYM
fsr-3229	829	203	23,713	23,713	NUM
fsr-3229	829	204	$	$	SYM
fsr-3229	829	205	23,713	23,713	NUM
fsr-3229	829	206	line	line	NOUN
fsr-3229	829	207	13	13	NUM
fsr-3229	829	208	$	$	SYM
fsr-3229	829	209	11,857	11,857	NUM
fsr-3229	829	210	$	$	SYM
fsr-3229	829	211	11,857	11,857	NUM
fsr-3229	829	212	$	$	SYM
fsr-3229	829	213	11,857	11,857	NUM
fsr-3229	829	214	$	$	SYM
fsr-3229	829	215	11,857	11,857	NUM
fsr-3229	829	216	$	$	SYM
fsr-3229	829	217	11,857	11,857	NUM
fsr-3229	829	218	$	$	SYM
fsr-3229	829	219	11,857	11,857	NUM
fsr-3229	829	220	$	$	SYM
fsr-3229	829	221	11,857	11,857	NUM
fsr-3229	829	222	line	line	NOUN
fsr-3229	829	223	14	14	NUM
fsr-3229	829	224	$	$	SYM
fsr-3229	829	225	11,857	11,857	NUM
fsr-3229	829	226	$	$	SYM
fsr-3229	829	227	11,857	11,857	NUM
fsr-3229	829	228	$	$	SYM
fsr-3229	829	229	11,857	11,857	NUM
fsr-3229	829	230	$	$	SYM
fsr-3229	829	231	11,857	11,857	NUM
fsr-3229	829	232	$	$	SYM
fsr-3229	829	233	11,857	11,857	NUM
fsr-3229	829	234	$	$	SYM
fsr-3229	829	235	11,857	11,857	NUM
fsr-3229	829	236	$	$	SYM
fsr-3229	829	237	11,857	11,857	NUM
fsr-3229	829	238	line	line	NOUN
fsr-3229	829	239	15	15	NUM
fsr-3229	829	240	$	$	SYM
fsr-3229	829	241	6,276	6,276	NUM
fsr-3229	829	242	$	$	SYM
fsr-3229	829	243	6,276	6,276	NUM
fsr-3229	829	244	$	$	SYM
fsr-3229	829	245	31,019	31,019	NUM
fsr-3229	829	246	$	$	SYM
fsr-3229	829	247	80,567	80,567	NUM
fsr-3229	829	248	$	$	SYM
fsr-3229	829	249	80,567	80,567	NUM
fsr-3229	829	250	$	$	SYM
fsr-3229	829	251	209,229	209,229	NUM
fsr-3229	829	252	$	$	SYM
fsr-3229	829	253	209,229	209,229	NUM
fsr-3229	829	254	line	line	NOUN
fsr-3229	829	255	16	16	NUM
fsr-3229	829	256	$	$	SYM
fsr-3229	829	257	18,133	18,133	NUM
fsr-3229	829	258	$	$	SYM
fsr-3229	829	259	18,133	18,133	NUM
fsr-3229	829	260	$	$	SYM
fsr-3229	829	261	42,875	42,875	NUM
fsr-3229	829	262	$	$	SYM
fsr-3229	829	263	92,423	92,423	NUM
fsr-3229	829	264	$	$	SYM
fsr-3229	829	265	92,423	92,423	NUM
fsr-3229	829	266	$	$	SYM
fsr-3229	829	267	221,085	221,085	NUM
fsr-3229	829	268	$	$	SYM
fsr-3229	829	269	221,085	221,085	NUM
fsr-3229	829	270	line	line	NOUN
fsr-3229	829	271	17	17	NUM
fsr-3229	829	272	$	$	SYM
fsr-3229	829	273	42,875	42,875	NUM
fsr-3229	829	274	$	$	SYM
fsr-3229	829	275	42,875	42,875	NUM
fsr-3229	829	276	$	$	SYM
fsr-3229	829	277	42,875	42,875	NUM
fsr-3229	829	278	$	$	SYM
fsr-3229	829	279	42,875	42,875	NUM
fsr-3229	829	280	$	$	SYM
fsr-3229	829	281	42,875	42,875	NUM
fsr-3229	829	282	$	$	SYM
fsr-3229	829	283	42,875	42,875	NUM
fsr-3229	829	284	$	$	SYM
fsr-3229	829	285	42,875	42,875	NUM
fsr-3229	829	286	line	line	NOUN
fsr-3229	829	287	18	18	NUM
fsr-3229	829	288	$	$	SYM
fsr-3229	829	289	18,133	18,133	NUM
fsr-3229	829	290	$	$	SYM
fsr-3229	829	291	18,133	18,133	NUM
fsr-3229	829	292	$	$	SYM
fsr-3229	829	293	42,875	42,875	NUM
fsr-3229	829	294	$	$	SYM
fsr-3229	829	295	42,875	42,875	NUM
fsr-3229	829	296	$	$	SYM
fsr-3229	829	297	42,875	42,875	NUM
fsr-3229	829	298	$	$	SYM
fsr-3229	829	299	42,875	42,875	NUM
fsr-3229	829	300	$	$	SYM
fsr-3229	829	301	42,875	42,875	NUM
fsr-3229	829	302	line	line	NOUN
fsr-3229	829	303	19	19	NUM
fsr-3229	829	304	$	$	SYM
fsr-3229	829	305	0	0	NUM
fsr-3229	829	306	$	$	SYM
fsr-3229	829	307	0	0	NUM
fsr-3229	829	308	$	$	SYM
fsr-3229	829	309	0	0	NUM
fsr-3229	829	310	$	$	SYM
fsr-3229	829	311	0	0	NUM
fsr-3229	829	312	$	$	SYM
fsr-3229	829	313	0	0	NUM
fsr-3229	829	314	$	$	SYM
fsr-3229	829	315	0	0	NUM
fsr-3229	829	316	$	$	SYM
fsr-3229	829	317	0	0	NUM
fsr-3229	829	318	line	line	NOUN
fsr-3229	829	319	20	20	NUM
fsr-3229	829	320	$	$	SYM
fsr-3229	829	321	18,133	18,133	NUM
fsr-3229	829	322	$	$	SYM
fsr-3229	829	323	18,133	18,133	NUM
fsr-3229	829	324	$	$	SYM
fsr-3229	829	325	42,875	42,875	NUM
fsr-3229	829	326	$	$	SYM
fsr-3229	829	327	42,875	42,875	NUM
fsr-3229	829	328	$	$	SYM
fsr-3229	829	329	42,875	42,875	NUM
fsr-3229	829	330	$	$	SYM
fsr-3229	829	331	42,875	42,875	NUM
fsr-3229	829	332	$	$	SYM
fsr-3229	829	333	42,875	42,875	NUM
fsr-3229	829	334	line	line	NOUN
fsr-3229	829	335	21	21	NUM
fsr-3229	829	336	35.95	35.95	NUM
fsr-3229	829	337	%	%	NOUN
fsr-3229	829	338	35.95	35.95	NUM
fsr-3229	829	339	%	%	NOUN
fsr-3229	829	340	85.00	85.00	NUM
fsr-3229	829	341	%	%	NOUN
fsr-3229	829	342	85.000	85.000	NUM
fsr-3229	829	343	%	%	NOUN
fsr-3229	829	344	85.00	85.00	NUM
fsr-3229	829	345	%	%	NOUN
fsr-3229	829	346	85.000	85.000	NUM
fsr-3229	829	347	%	%	NOUN
fsr-3229	829	348	85.00	85.00	NUM
fsr-3229	829	349	%	%	NOUN
fsr-3229	829	350	line	line	NOUN
fsr-3229	829	351	22	22	NUM
fsr-3229	829	352	$	$	SYM
fsr-3229	829	353	2,176	2,176	NUM
fsr-3229	829	354	$	$	SYM
fsr-3229	829	355	2,176	2,176	NUM
fsr-3229	829	356	$	$	SYM
fsr-3229	829	357	6,676	6,676	NUM
fsr-3229	829	358	$	$	SYM
fsr-3229	829	359	7,084	7,084	NUM
fsr-3229	829	360	$	$	SYM
fsr-3229	829	361	7,084	7,084	NUM
fsr-3229	829	362	$	$	SYM
fsr-3229	829	363	9,998	9,998	NUM
fsr-3229	829	364	$	$	SYM
fsr-3229	829	365	9,998	9,998	NUM
fsr-3229	829	366	line	line	NOUN
fsr-3229	829	367	23	23	NUM
fsr-3229	829	368	$	$	SYM
fsr-3229	829	369	32,308	32,308	NUM
fsr-3229	829	370	$	$	SYM
fsr-3229	829	371	32,308	32,308	NUM
fsr-3229	829	372	$	$	SYM
fsr-3229	829	373	7,566	7,566	NUM
fsr-3229	829	374	$	$	SYM
fsr-3229	829	375	7,566	7,566	NUM
fsr-3229	829	376	$	$	SYM
fsr-3229	829	377	7,566	7,566	NUM
fsr-3229	829	378	$	$	SYM
fsr-3229	829	379	7,566	7,566	NUM
fsr-3229	829	380	$	$	SYM
fsr-3229	829	381	7,566	7,566	NUM
fsr-3229	829	382	line	line	NOUN
fsr-3229	829	383	24	24	NUM
fsr-3229	829	384	$	$	SYM
fsr-3229	829	385	87,244	87,244	NUM
fsr-3229	829	386	$	$	SYM
fsr-3229	829	387	87,244	87,244	NUM
fsr-3229	829	388	$	$	SYM
fsr-3229	829	389	141,095	141,095	NUM
fsr-3229	829	390	$	$	SYM
fsr-3229	829	391	199,387	199,387	NUM
fsr-3229	829	392	$	$	SYM
fsr-3229	829	393	199,387	199,387	NUM
fsr-3229	829	394	$	$	SYM
fsr-3229	829	395	350,754	350,754	NUM
fsr-3229	829	396	$	$	SYM
fsr-3229	829	397	350,754	350,754	NUM
fsr-3229	829	398	line	line	NOUN
fsr-3229	829	399	25	25	NUM
fsr-3229	829	400	$	$	SYM
fsr-3229	829	401	50,588	50,588	NUM
fsr-3229	829	402	$	$	SYM
fsr-3229	829	403	50,588	50,588	NUM
fsr-3229	829	404	$	$	SYM
fsr-3229	829	405	50,588	50,588	NUM
fsr-3229	829	406	$	$	SYM
fsr-3229	829	407	50,588	50,588	NUM
fsr-3229	829	408	$	$	SYM
fsr-3229	829	409	50,588	50,588	NUM
fsr-3229	829	410	$	$	SYM
fsr-3229	829	411	50,588	50,588	NUM
fsr-3229	829	412	$	$	SYM
fsr-3229	829	413	50,588	50,588	NUM
fsr-3229	829	414	line	line	NOUN
fsr-3229	829	415	26	26	NUM
fsr-3229	829	416	$	$	SYM
fsr-3229	829	417	36,656	36,656	NUM
fsr-3229	829	418	$	$	SYM
fsr-3229	829	419	36,656	36,656	NUM
fsr-3229	829	420	$	$	SYM
fsr-3229	829	421	90,507	90,507	NUM
fsr-3229	829	422	$	$	SYM
fsr-3229	829	423	148,799	148,799	NUM
fsr-3229	829	424	$	$	SYM
fsr-3229	829	425	148,799	148,799	NUM
fsr-3229	829	426	$	$	SYM
fsr-3229	829	427	300,166	300,166	NUM
fsr-3229	829	428	$	$	SYM
fsr-3229	829	429	300,166	300,166	NUM
fsr-3229	829	430	line	line	NOUN
fsr-3229	829	431	27	27	NUM
fsr-3229	829	432	0.12	0.12	NUM
fsr-3229	829	433	0.12	0.12	NUM
fsr-3229	829	434	0.12	0.12	NUM
fsr-3229	829	435	0.12	0.12	NUM
fsr-3229	829	436	0.12	0.12	NUM
fsr-3229	829	437	0.12	0.12	NUM
fsr-3229	829	438	0.12	0.12	NUM
fsr-3229	829	439	line	line	NOUN
fsr-3229	829	440	28	28	NUM
fsr-3229	829	441	$	$	SYM
fsr-3229	829	442	36,656	36,656	NUM
fsr-3229	829	443	$	$	SYM
fsr-3229	829	444	36,656	36,656	NUM
fsr-3229	829	445	$	$	SYM
fsr-3229	829	446	36,656	36,656	NUM
fsr-3229	829	447	$	$	SYM
fsr-3229	829	448	36,656	36,656	NUM
fsr-3229	829	449	$	$	SYM
fsr-3229	829	450	36,656	36,656	NUM
fsr-3229	829	451	$	$	SYM
fsr-3229	829	452	36,656	36,656	NUM
fsr-3229	829	453	$	$	SYM
fsr-3229	829	454	36,656	36,656	NUM
fsr-3229	829	455	line	line	NOUN
fsr-3229	829	456	29	29	NUM
fsr-3229	829	457	$	$	SYM
fsr-3229	829	458	36,656	36,656	NUM
fsr-3229	829	459	$	$	SYM
fsr-3229	829	460	36,656	36,656	NUM
fsr-3229	829	461	$	$	SYM
fsr-3229	829	462	36,656	36,656	NUM
fsr-3229	829	463	$	$	SYM
fsr-3229	829	464	36,656	36,656	NUM
fsr-3229	829	465	$	$	SYM
fsr-3229	829	466	36,656	36,656	NUM
fsr-3229	829	467	$	$	SYM
fsr-3229	829	468	36,656	36,656	NUM
fsr-3229	829	469	$	$	SYM
fsr-3229	829	470	36,656	36,656	NUM
fsr-3229	829	471	line	line	NOUN
fsr-3229	829	472	30	30	NUM
fsr-3229	829	473	$	$	SYM
fsr-3229	829	474	4,399	4,399	NUM
fsr-3229	829	475	$	$	SYM
fsr-3229	829	476	4,399	4,399	NUM
fsr-3229	829	477	$	$	SYM
fsr-3229	829	478	4,399	4,399	NUM
fsr-3229	829	479	$	$	SYM
fsr-3229	829	480	4,399	4,399	NUM
fsr-3229	829	481	$	$	SYM
fsr-3229	829	482	4,399	4,399	NUM
fsr-3229	829	483	$	$	SYM
fsr-3229	829	484	4,399	4,399	NUM
fsr-3229	829	485	$	$	SYM
fsr-3229	829	486	4,399	4,399	NUM
fsr-3229	829	487	line	line	NOUN
fsr-3229	829	488	31	31	NUM
fsr-3229	829	489	0.18	0.18	NUM
fsr-3229	829	490	0.18	0.18	NUM
fsr-3229	829	491	0.18	0.18	NUM
fsr-3229	829	492	0.18	0.18	NUM
fsr-3229	829	493	0.18	0.18	NUM
fsr-3229	829	494	0.18	0.18	NUM
fsr-3229	829	495	0.18	0.18	NUM
fsr-3229	829	496	line	line	NOUN
fsr-3229	829	497	32	32	NUM
fsr-3229	829	498	$	$	SYM
fsr-3229	829	499	112,143	112,143	NUM
fsr-3229	829	500	$	$	SYM
fsr-3229	829	501	112,143	112,143	NUM
fsr-3229	829	502	$	$	SYM
fsr-3229	829	503	112,143	112,143	NUM
fsr-3229	829	504	$	$	SYM
fsr-3229	829	505	112,143	112,143	NUM
fsr-3229	829	506	$	$	SYM
fsr-3229	829	507	112,143	112,143	NUM
fsr-3229	829	508	$	$	SYM
fsr-3229	829	509	112,143	112,143	NUM
fsr-3229	829	510	$	$	SYM
fsr-3229	829	511	112,143	112,143	NUM
fsr-3229	829	512	line	line	NOUN
fsr-3229	829	513	33	33	NUM
fsr-3229	830	1	$	$	SYM
fsr-3229	830	2	0.00	0.00	NUM
fsr-3229	830	3	$	$	SYM
fsr-3229	830	4	0.01	0.01	NUM
fsr-3229	830	5	$	$	SYM
fsr-3229	830	6	53,851	53,851	NUM
fsr-3229	830	7	$	$	SYM
fsr-3229	830	8	112,143	112,143	NUM
fsr-3229	830	9	$	$	SYM
fsr-3229	830	10	112,143	112,143	NUM
fsr-3229	830	11	$	$	SYM
fsr-3229	830	12	112,143	112,143	NUM
fsr-3229	830	13	$	$	SYM
fsr-3229	830	14	112,143	112,143	NUM
fsr-3229	830	15	line	line	NOUN
fsr-3229	830	16	34	34	NUM
fsr-3229	830	17	$	$	SYM
fsr-3229	830	18	0	0	NUM
fsr-3229	831	1	$	$	SYM
fsr-3229	831	2	0	0	NUM
fsr-3229	831	3	$	$	SYM
fsr-3229	831	4	9,693	9,693	NUM
fsr-3229	831	5	$	$	SYM
fsr-3229	831	6	20,186	20,186	NUM
fsr-3229	831	7	$	$	SYM
fsr-3229	831	8	20,186	20,186	NUM
fsr-3229	831	9	$	$	SYM
fsr-3229	831	10	20,186	20,186	NUM
fsr-3229	831	11	$	$	SYM
fsr-3229	831	12	20,186	20,186	NUM
fsr-3229	831	13	line	line	NOUN
fsr-3229	831	14	35	35	NUM
fsr-3229	831	15	0.30	0.30	NUM
fsr-3229	831	16	0.30	0.30	NUM
fsr-3229	831	17	0.30	0.30	NUM
fsr-3229	831	18	0.30	0.30	NUM
fsr-3229	831	19	0.30	0.30	NUM
fsr-3229	831	20	0.30	0.30	NUM
fsr-3229	831	21	0.30	0.30	NUM
fsr-3229	831	22	line	line	NOUN
fsr-3229	831	23	36	36	NUM
fsr-3229	831	24	$	$	SYM
fsr-3229	831	25	151,367	151,367	NUM
fsr-3229	831	26	$	$	SYM
fsr-3229	831	27	151,367	151,367	NUM
fsr-3229	831	28	$	$	SYM
fsr-3229	831	29	151,367	151,367	NUM
fsr-3229	831	30	$	$	SYM
fsr-3229	831	31	151,367	151,367	NUM
fsr-3229	831	32	$	$	SYM
fsr-3229	831	33	151,367	151,367	NUM
fsr-3229	831	34	$	$	SYM
fsr-3229	831	35	151,367	151,367	NUM
fsr-3229	831	36	$	$	SYM
fsr-3229	831	37	151,367	151,367	NUM
fsr-3229	831	38	line	line	NOUN
fsr-3229	831	39	37	37	NUM
fsr-3229	831	40	$	$	SYM
fsr-3229	831	41	0	0	NUM
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fsr-3229	832	2	0	0	NUM
fsr-3229	832	3	$	$	SYM
fsr-3229	832	4	0	0	NUM
fsr-3229	832	5	$	$	SYM
fsr-3229	832	6	0.00	0.00	NUM
fsr-3229	832	7	$	$	SYM
fsr-3229	832	8	0.01	0.01	NUM
fsr-3229	832	9	$	$	SYM
fsr-3229	832	10	151,367	151,367	NUM
fsr-3229	832	11	$	$	SYM
fsr-3229	832	12	151,367	151,367	NUM
fsr-3229	832	13	line	line	NOUN
fsr-3229	832	14	38	38	NUM
fsr-3229	832	15	$	$	SYM
fsr-3229	832	16	0	0	NUM
fsr-3229	832	17	$	$	SYM
fsr-3229	832	18	0	0	NUM
fsr-3229	832	19	$	$	SYM
fsr-3229	832	20	0	0	NUM
fsr-3229	832	21	$	$	SYM
fsr-3229	832	22	0	0	NUM
fsr-3229	832	23	$	$	SYM
fsr-3229	832	24	0	0	NUM
fsr-3229	832	25	$	$	SYM
fsr-3229	832	26	45,410	45,410	NUM
fsr-3229	832	27	$	$	SYM
fsr-3229	832	28	45,410	45,410	NUM
fsr-3229	832	29	line	line	NOUN
fsr-3229	832	30	39	39	NUM
fsr-3229	832	31	0.336	0.336	NUM
fsr-3229	832	32	0.336	0.336	NUM
fsr-3229	832	33	0.336	0.336	NUM
fsr-3229	832	34	0.336	0.336	NUM
fsr-3229	832	35	0.336	0.336	NUM
fsr-3229	832	36	0.336	0.336	NUM
fsr-3229	832	37	0.336	0.336	NUM
fsr-3229	832	38	line	line	NOUN
fsr-3229	832	39	40	40	NUM
fsr-3229	832	40	$	$	SYM
fsr-3229	832	41	157,197	157,197	NUM
fsr-3229	832	42	$	$	SYM
fsr-3229	832	43	157,197	157,197	NUM
fsr-3229	832	44	$	$	SYM
fsr-3229	832	45	157,197	157,197	NUM
fsr-3229	832	46	$	$	SYM
fsr-3229	832	47	157,197	157,197	NUM
fsr-3229	832	48	$	$	SYM
fsr-3229	832	49	157,197	157,197	NUM
fsr-3229	832	50	$	$	SYM
fsr-3229	832	51	157,197	157,197	NUM
fsr-3229	832	52	$	$	SYM
fsr-3229	832	53	157,197	157,197	NUM
fsr-3229	832	54	line	line	NOUN
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fsr-3229	832	56	$	$	SYM
fsr-3229	832	57	0	0	NUM
fsr-3229	832	58	$	$	SYM
fsr-3229	832	59	0	0	NUM
fsr-3229	832	60	$	$	SYM
fsr-3229	832	61	0	0	NUM
fsr-3229	832	62	$	$	SYM
fsr-3229	832	63	0	0	NUM
fsr-3229	832	64	$	$	SYM
fsr-3229	832	65	0	0	NUM
fsr-3229	832	66	$	$	SYM
fsr-3229	832	67	0.00	0.00	NUM
fsr-3229	832	68	$	$	SYM
fsr-3229	832	69	0.01	0.01	NUM
fsr-3229	832	70	line	line	NOUN
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fsr-3229	832	72	$	$	SYM
fsr-3229	832	73	0	0	NUM
fsr-3229	832	74	$	$	SYM
fsr-3229	832	75	0	0	NUM
fsr-3229	832	76	$	$	SYM
fsr-3229	832	77	0	0	NUM
fsr-3229	832	78	$	$	SYM
fsr-3229	832	79	0	0	NUM
fsr-3229	832	80	$	$	SYM
fsr-3229	832	81	0	0	NUM
fsr-3229	832	82	$	$	SYM
fsr-3229	832	83	0.00	0.00	NUM
fsr-3229	832	84	$	$	SYM
fsr-3229	832	85	0.00	0.00	NUM
fsr-3229	832	86	line	line	NOUN
fsr-3229	832	87	43	43	NUM
fsr-3229	832	88	0.396	0.396	NUM
fsr-3229	832	89	0.396	0.396	NUM
fsr-3229	832	90	0.396	0.396	NUM
fsr-3229	832	91	0.396	0.396	NUM
fsr-3229	832	92	0.396	0.396	NUM
fsr-3229	832	93	0.396	0.396	NUM
fsr-3229	832	94	0.396	0.396	NUM
fsr-3229	832	95	line	line	NOUN
fsr-3229	832	96	44	44	NUM
fsr-3229	832	97	$	$	SYM
fsr-3229	832	98	359,449	359,449	NUM
fsr-3229	832	99	$	$	SYM
fsr-3229	832	100	359,449	359,449	NUM
fsr-3229	832	101	$	$	SYM
fsr-3229	832	102	359,449	359,449	NUM
fsr-3229	832	103	$	$	SYM
fsr-3229	832	104	359,449	359,449	NUM
fsr-3229	832	105	$	$	SYM
fsr-3229	832	106	359,449	359,449	NUM
fsr-3229	832	107	$	$	SYM
fsr-3229	832	108	359,449	359,449	NUM
fsr-3229	832	109	$	$	SYM
fsr-3229	832	110	359,449	359,449	NUM
fsr-3229	832	111	line	line	NOUN
fsr-3229	832	112	45	45	NUM
fsr-3229	832	113	$	$	SYM
fsr-3229	832	114	0	0	NUM
fsr-3229	832	115	$	$	SYM
fsr-3229	832	116	0	0	NUM
fsr-3229	832	117	$	$	SYM
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fsr-3229	832	119	$	$	SYM
fsr-3229	832	120	0	0	NUM
fsr-3229	832	121	$	$	SYM
fsr-3229	832	122	0	0	NUM
fsr-3229	832	123	$	$	SYM
fsr-3229	832	124	0	0	NUM
fsr-3229	832	125	$	$	SYM
fsr-3229	832	126	0	0	NUM
fsr-3229	832	127	line	line	NOUN
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fsr-3229	832	129	$	$	SYM
fsr-3229	832	130	0	0	NUM
fsr-3229	832	131	$	$	SYM
fsr-3229	832	132	0	0	NUM
fsr-3229	832	133	$	$	SYM
fsr-3229	832	134	0	0	NUM
fsr-3229	832	135	$	$	SYM
fsr-3229	832	136	0	0	NUM
fsr-3229	832	137	$	$	SYM
fsr-3229	832	138	0	0	NUM
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fsr-3229	832	140	0	0	NUM
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fsr-3229	832	142	0	0	NUM
fsr-3229	832	143	line	line	NOUN
fsr-3229	832	144	47	47	NUM
fsr-3229	832	145	0.42	0.42	NUM
fsr-3229	832	146	0.42	0.42	NUM
fsr-3229	832	147	0.42	0.42	NUM
fsr-3229	832	148	0.42	0.42	NUM
fsr-3229	832	149	0.42	0.42	NUM
fsr-3229	832	150	0.42	0.42	NUM
fsr-3229	832	151	0.42	0.42	NUM
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fsr-3229	832	154	$	$	SYM
fsr-3229	832	155	66,396	66,396	NUM
fsr-3229	832	156	$	$	SYM
fsr-3229	832	157	66,396	66,396	NUM
fsr-3229	832	158	$	$	SYM
fsr-3229	832	159	66,396	66,396	NUM
fsr-3229	832	160	$	$	SYM
fsr-3229	832	161	66,396	66,396	NUM
fsr-3229	832	162	$	$	SYM
fsr-3229	832	163	66,396	66,396	NUM
fsr-3229	832	164	$	$	SYM
fsr-3229	832	165	66,396	66,396	NUM
fsr-3229	832	166	$	$	SYM
fsr-3229	832	167	66,396	66,396	NUM
fsr-3229	832	168	line	line	NOUN
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fsr-3229	832	170	$	$	SYM
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fsr-3229	832	179	0	0	NUM
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fsr-3229	832	182	$	$	SYM
fsr-3229	832	183	0	0	NUM
fsr-3229	832	184	line	line	NOUN
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fsr-3229	832	186	$	$	SYM
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fsr-3229	832	188	$	$	SYM
fsr-3229	832	189	0	0	NUM
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fsr-3229	832	191	0	0	NUM
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fsr-3229	832	193	0	0	NUM
fsr-3229	832	194	$	$	SYM
fsr-3229	832	195	0	0	NUM
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fsr-3229	832	197	0	0	NUM
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fsr-3229	832	199	0	0	NUM
fsr-3229	832	200	line	line	NOUN
fsr-3229	832	201	51	51	NUM
fsr-3229	832	202	0.471	0.471	NUM
fsr-3229	832	203	0.471	0.471	NUM
fsr-3229	832	204	0.471	0.471	NUM
fsr-3229	832	205	0.471	0.471	NUM
fsr-3229	832	206	0.471	0.471	NUM
fsr-3229	832	207	0.471	0.471	NUM
fsr-3229	832	208	0.471	0.471	NUM
fsr-3229	832	209	line	line	NOUN
fsr-3229	832	210	52	52	NUM
fsr-3229	832	211	$	$	SYM
fsr-3229	832	212	9,999,999	9,999,999	NUM
fsr-3229	832	213	$	$	SYM
fsr-3229	832	214	9,999,999	9,999,999	NUM
fsr-3229	832	215	$	$	SYM
fsr-3229	832	216	9,999,999	9,999,999	NUM
fsr-3229	832	217	$	$	SYM
fsr-3229	832	218	9,999,999	9,999,999	NUM
fsr-3229	832	219	$	$	SYM
fsr-3229	832	220	9,999,999	9,999,999	NUM
fsr-3229	832	221	$	$	SYM
fsr-3229	832	222	9,999,999	9,999,999	NUM
fsr-3229	832	223	$	$	SYM
fsr-3229	832	224	9,999,999	9,999,999	NUM
fsr-3229	832	225	line	line	NOUN
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fsr-3229	832	232	0	0	NUM
fsr-3229	832	233	$	$	SYM
fsr-3229	832	234	0	0	NUM
fsr-3229	832	235	$	$	SYM
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fsr-3229	832	237	$	$	SYM
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fsr-3229	832	240	0	0	NUM
fsr-3229	832	241	399r.m	399r.m	PROPN
fsr-3229	832	242	.	.	PUNCT
fsr-3229	833	1	hull	hull	PROPN
fsr-3229	833	2	,	,	PUNCT
fsr-3229	833	3	j.b	j.b	PROPN
fsr-3229	833	4	.	.	PROPN
fsr-3229	833	5	hull	hull	NOUN
fsr-3229	833	6	/	/	SYM
fsr-3229	833	7	financial	financial	ADJ
fsr-3229	833	8	services	service	NOUN
fsr-3229	833	9	review	review	VERB
fsr-3229	833	10	25	25	NUM
fsr-3229	833	11	(	(	PUNCT
fsr-3229	833	12	2016	2016	NUM
fsr-3229	833	13	)	)	PUNCT
fsr-3229	834	1	373–414	373–414	NUM
fsr-3229	834	2	69,111th	69,111th	NUM
fsr-3229	834	3	withdrawal	withdrawal	NOUN
fsr-3229	834	4	dollar	dollar	NOUN
fsr-3229	834	5	causing	cause	VERB
fsr-3229	834	6	�	�	PROPN
fsr-3229	834	7	t3	t3	PROPN
fsr-3229	834	8	�	�	PROPN
fsr-3229	834	9	(	(	PUNCT
fsr-3229	834	10	tc	tc	PROPN
fsr-3229	834	11	�	�	PROPN
fsr-3229	834	12	tw	tw	PROPN
fsr-3229	834	13	)	)	PUNCT
fsr-3229	834	14	�	�	PROPN
fsr-3229	834	15	0.30	0.30	NUM
fsr-3229	834	16	�	�	PROPN
fsr-3229	834	17	0.18	0.18	NUM
fsr-3229	834	18	�	�	PROPN
fsr-3229	834	19	0.12	0.12	NUM
fsr-3229	834	20	to	to	PART
fsr-3229	834	21	also	also	ADV
fsr-3229	834	22	kick	kick	VERB
fsr-3229	834	23	in	in	ADP
fsr-3229	834	24	.	.	PUNCT
fsr-3229	835	1	using	use	VERB
fsr-3229	835	2	(	(	PUNCT
fsr-3229	835	3	12	12	NUM
fsr-3229	835	4	)	)	PUNCT
fsr-3229	835	5	,	,	PUNCT
fsr-3229	835	6	we	we	PRON
fsr-3229	835	7	have	have	VERB
fsr-3229	835	8	:	:	PUNCT
fsr-3229	835	9	marginal	marginal	ADJ
fsr-3229	835	10	gain	gain	NOUN
fsr-3229	835	11	�	�	PROPN
fsr-3229	835	12	�	�	PROPN
fsr-3229	835	13	t1dp1	t1dp1	VERB
fsr-3229	835	14	�	�	PROPN
fsr-3229	835	15	�	�	PROPN
fsr-3229	835	16	t2(dp2	t2(dp2	NOUN
fsr-3229	835	17	-	-	PUNCT
fsr-3229	835	18	dp1	dp1	PROPN
fsr-3229	835	19	)	)	PUNCT
fsr-3229	835	20	�	�	PROPN
fsr-3229	835	21	(	(	PUNCT
fsr-3229	835	22	0.30	0.30	NUM
fsr-3229	835	23	�	�	PROPN
fsr-3229	835	24	0)$46,397	0)$46,397	PROPN
fsr-3229	835	25	�	�	PROPN
fsr-3229	835	26	(	(	PUNCT
fsr-3229	835	27	0.30	0.30	NUM
fsr-3229	835	28	�	�	PROPN
fsr-3229	835	29	0.12)($69,111	0.12)($69,111	PROPN
fsr-3229	835	30	�	�	PROPN
fsr-3229	835	31	$	$	SYM
fsr-3229	835	32	46,397	46,397	NUM
fsr-3229	835	33	)	)	PUNCT
fsr-3229	835	34	�	�	PROPN
fsr-3229	836	1	$	$	SYM
fsr-3229	836	2	18,008	18,008	NUM
fsr-3229	836	3	(	(	PUNCT
fsr-3229	836	4	line	line	NOUN
fsr-3229	836	5	58	58	NUM
fsr-3229	836	6	)	)	PUNCT
fsr-3229	836	7	.	.	PUNCT
fsr-3229	837	1	in	in	ADP
fsr-3229	837	2	example	example	NOUN
fsr-3229	837	3	3	3	NUM
fsr-3229	837	4	of	of	ADP
fsr-3229	837	5	table	table	NOUN
fsr-3229	837	6	7	7	NUM
fsr-3229	837	7	,	,	PUNCT
fsr-3229	837	8	we	we	PRON
fsr-3229	837	9	input	input	VERB
fsr-3229	837	10	diw	diw	PROPN
fsr-3229	837	11	�	�	PROPN
fsr-3229	837	12	$	$	SYM
fsr-3229	837	13	98,220	98,220	NUM
fsr-3229	837	14	(	(	PUNCT
fsr-3229	837	15	line	line	NOUN
fsr-3229	837	16	3	3	NUM
fsr-3229	837	17	)	)	PUNCT
fsr-3229	837	18	.	.	PUNCT
fsr-3229	838	1	doing	do	VERB
fsr-3229	838	2	this	this	PRON
fsr-3229	838	3	gives	give	VERB
fsr-3229	838	4	85	85	NUM
fsr-3229	838	5	%	%	NOUN
fsr-3229	838	6	(	(	PUNCT
fsr-3229	838	7	line	line	NOUN
fsr-3229	838	8	21	21	NUM
fsr-3229	838	9	)	)	PUNCT
fsr-3229	838	10	.	.	PUNCT
fsr-3229	839	1	if	if	SCONJ
fsr-3229	839	2	we	we	PRON
fsr-3229	839	3	were	be	AUX
fsr-3229	839	4	to	to	PART
fsr-3229	839	5	input	input	VERB
fsr-3229	839	6	$	$	SYM
fsr-3229	839	7	98,219	98,219	NUM
fsr-3229	839	8	(	(	PUNCT
fsr-3229	839	9	line	line	NOUN
fsr-3229	839	10	3	3	NUM
fsr-3229	839	11	)	)	PUNCT
fsr-3229	839	12	,	,	PUNCT
fsr-3229	839	13	we	we	PRON
fsr-3229	839	14	would	would	AUX
fsr-3229	839	15	get	get	VERB
fsr-3229	839	16	84.999	84.999	NUM
fsr-3229	839	17	%	%	NOUN
fsr-3229	839	18	(	(	PUNCT
fsr-3229	839	19	line	line	NOUN
fsr-3229	839	20	21	21	NUM
fsr-3229	839	21	)	)	PUNCT
fsr-3229	839	22	,	,	PUNCT
fsr-3229	839	23	while	while	SCONJ
fsr-3229	839	24	withdrawals	withdrawal	VERB
fsr-3229	839	25	greater	great	ADJ
fsr-3229	839	26	than	than	ADP
fsr-3229	839	27	$	$	SYM
fsr-3229	839	28	98,220	98,220	NUM
fsr-3229	839	29	would	would	AUX
fsr-3229	839	30	still	still	ADV
fsr-3229	839	31	get	get	VERB
fsr-3229	839	32	85	85	NUM
fsr-3229	839	33	%	%	NOUN
fsr-3229	839	34	as	as	SCONJ
fsr-3229	839	35	this	this	PRON
fsr-3229	839	36	is	be	AUX
fsr-3229	839	37	the	the	DET
fsr-3229	839	38	maximum	maximum	ADJ
fsr-3229	839	39	percentage	percentage	NOUN
fsr-3229	839	40	at	at	ADP
fsr-3229	839	41	which	which	PRON
fsr-3229	839	42	ssb	ssb	PROPN
fsr-3229	839	43	can	can	AUX
fsr-3229	839	44	be	be	AUX
fsr-3229	839	45	taxed	tax	VERB
fsr-3229	839	46	.	.	PUNCT
fsr-3229	840	1	for	for	ADP
fsr-3229	840	2	a	a	DET
fsr-3229	840	3	withdrawal	withdrawal	NOUN
fsr-3229	840	4	of	of	ADP
fsr-3229	840	5	$	$	SYM
fsr-3229	840	6	98,220	98,220	NUM
fsr-3229	840	7	,	,	PUNCT
fsr-3229	840	8	taxes	taxis	NOUN
fsr-3229	840	9	paid	pay	VERB
fsr-3229	840	10	on	on	ADP
fsr-3229	840	11	ssb	ssb	PROPN
fsr-3229	840	12	is	be	AUX
fsr-3229	840	13	0.85($50,441	0.85($50,441	NOUN
fsr-3229	840	14	)	)	PUNCT
fsr-3229	840	15	�	�	PROPN
fsr-3229	841	1	$	$	SYM
fsr-3229	841	2	42,875	42,875	NUM
fsr-3229	841	3	(	(	PUNCT
fsr-3229	841	4	line	line	NOUN
fsr-3229	841	5	20	20	NUM
fsr-3229	841	6	)	)	PUNCT
fsr-3229	841	7	.	.	PUNCT
fsr-3229	842	1	the	the	DET
fsr-3229	842	2	first	first	ADJ
fsr-3229	842	3	$	$	SYM
fsr-3229	842	4	36,656	36,656	NUM
fsr-3229	842	5	of	of	ADP
fsr-3229	842	6	taxable	taxable	ADJ
fsr-3229	842	7	income	income	NOUN
fsr-3229	842	8	(	(	PUNCT
fsr-3229	842	9	line	line	NOUN
fsr-3229	842	10	28	28	NUM
fsr-3229	842	11	)	)	PUNCT
fsr-3229	842	12	is	be	AUX
fsr-3229	842	13	taxed	tax	VERB
fsr-3229	842	14	at	at	ADP
fsr-3229	842	15	0.12	0.12	NUM
fsr-3229	842	16	and	and	CCONJ
fsr-3229	842	17	creates	create	VERB
fsr-3229	842	18	0.12($36,656	0.12($36,656	NOUN
fsr-3229	842	19	)	)	PUNCT
fsr-3229	842	20	�	�	PROPN
fsr-3229	843	1	$	$	SYM
fsr-3229	843	2	4,399	4,399	NUM
fsr-3229	843	3	in	in	ADP
fsr-3229	843	4	taxes	taxis	NOUN
fsr-3229	843	5	(	(	PUNCT
fsr-3229	843	6	line	line	NOUN
fsr-3229	843	7	30	30	NUM
fsr-3229	843	8	)	)	PUNCT
fsr-3229	843	9	.	.	PUNCT
fsr-3229	844	1	the	the	DET
fsr-3229	844	2	next	next	ADJ
fsr-3229	844	3	$	$	SYM
fsr-3229	844	4	53,851	53,851	NUM
fsr-3229	844	5	(	(	PUNCT
fsr-3229	844	6	line	line	NOUN
fsr-3229	844	7	33	33	NUM
fsr-3229	844	8	)	)	PUNCT
fsr-3229	844	9	is	be	AUX
fsr-3229	844	10	taxed	tax	VERB
fsr-3229	844	11	at	at	ADP
fsr-3229	844	12	0.18	0.18	NUM
fsr-3229	844	13	(	(	PUNCT
fsr-3229	844	14	line	line	NOUN
fsr-3229	844	15	31	31	NUM
fsr-3229	844	16	)	)	PUNCT
fsr-3229	844	17	and	and	CCONJ
fsr-3229	844	18	creates	create	VERB
fsr-3229	844	19	0.18($53,851	0.18($53,851	NOUN
fsr-3229	844	20	)	)	PUNCT
fsr-3229	844	21	�	�	PROPN
fsr-3229	844	22	$	$	SYM
fsr-3229	844	23	9,693	9,693	NUM
fsr-3229	844	24	in	in	ADP
fsr-3229	844	25	taxes	taxis	NOUN
fsr-3229	844	26	(	(	PUNCT
fsr-3229	844	27	line	line	NOUN
fsr-3229	844	28	34	34	NUM
fsr-3229	844	29	)	)	PUNCT
fsr-3229	844	30	.	.	PUNCT
fsr-3229	845	1	because	because	SCONJ
fsr-3229	845	2	the	the	DET
fsr-3229	845	3	taxable	taxable	ADJ
fsr-3229	845	4	income	income	NOUN
fsr-3229	845	5	range	range	NOUN
fsr-3229	845	6	for	for	ADP
fsr-3229	845	7	0.18	0.18	NUM
fsr-3229	845	8	is	be	AUX
fsr-3229	845	9	$	$	SYM
fsr-3229	845	10	112,143	112,143	NUM
fsr-3229	845	11	(	(	PUNCT
fsr-3229	845	12	line	line	NOUN
fsr-3229	845	13	32	32	NUM
fsr-3229	845	14	)	)	PUNCT
fsr-3229	845	15	,	,	PUNCT
fsr-3229	845	16	we	we	PRON
fsr-3229	845	17	see	see	VERB
fsr-3229	845	18	that	that	SCONJ
fsr-3229	845	19	there	there	PRON
fsr-3229	845	20	will	will	AUX
fsr-3229	845	21	be	be	AUX
fsr-3229	845	22	no	no	DET
fsr-3229	845	23	taxable	taxable	ADJ
fsr-3229	845	24	income	income	NOUN
fsr-3229	845	25	beyond	beyond	ADP
fsr-3229	845	26	the	the	DET
fsr-3229	845	27	marginal	marginal	ADJ
fsr-3229	845	28	tax	tax	NOUN
fsr-3229	845	29	rate	rate	NOUN
fsr-3229	845	30	of	of	ADP
fsr-3229	845	31	0.18	0.18	NUM
fsr-3229	845	32	for	for	ADP
fsr-3229	845	33	a	a	DET
fsr-3229	845	34	withdrawal	withdrawal	NOUN
fsr-3229	845	35	of	of	ADP
fsr-3229	845	36	$	$	SYM
fsr-3229	845	37	98,220	98,220	NUM
fsr-3229	845	38	.	.	PUNCT
fsr-3229	846	1	the	the	DET
fsr-3229	846	2	total	total	ADJ
fsr-3229	846	3	taxes	taxis	NOUN
fsr-3229	846	4	paid	pay	VERB
fsr-3229	846	5	are	be	AUX
fsr-3229	846	6	$	$	SYM
fsr-3229	846	7	4,399	4,399	NUM
fsr-3229	846	8	�	�	NOUN
fsr-3229	846	9	$	$	SYM
fsr-3229	846	10	9,693	9,693	NUM
fsr-3229	846	11	�	�	PROPN
fsr-3229	846	12	$	$	SYM
fsr-3229	846	13	14,092	14,092	NUM
fsr-3229	846	14	(	(	PUNCT
fsr-3229	846	15	line	line	NOUN
fsr-3229	846	16	55	55	NUM
fsr-3229	846	17	)	)	PUNCT
fsr-3229	846	18	.	.	PUNCT
fsr-3229	847	1	dividing	divide	VERB
fsr-3229	847	2	the	the	DET
fsr-3229	847	3	total	total	ADJ
fsr-3229	847	4	taxes	taxis	NOUN
fsr-3229	847	5	paid	pay	VERB
fsr-3229	847	6	by	by	ADP
fsr-3229	847	7	the	the	DET
fsr-3229	847	8	taxable	taxable	ADJ
fsr-3229	847	9	income	income	NOUN
fsr-3229	847	10	of	of	ADP
fsr-3229	847	11	$	$	SYM
fsr-3229	847	12	90,507	90,507	NUM
fsr-3229	847	13	(	(	PUNCT
fsr-3229	847	14	line	line	NOUN
fsr-3229	847	15	26	26	NUM
fsr-3229	847	16	)	)	PUNCT
fsr-3229	847	17	yields	yield	VERB
fsr-3229	847	18	an	an	DET
fsr-3229	847	19	average	average	ADJ
fsr-3229	847	20	tw	tw	NOUN
fsr-3229	847	21	of	of	ADP
fsr-3229	847	22	$	$	SYM
fsr-3229	847	23	14,092/$90,507	14,092/$90,507	NUM
fsr-3229	847	24	�	�	PROPN
fsr-3229	847	25	0.1557	0.1557	NUM
fsr-3229	847	26	(	(	PUNCT
fsr-3229	847	27	line	line	NOUN
fsr-3229	847	28	56	56	NUM
fsr-3229	847	29	)	)	PUNCT
fsr-3229	847	30	.	.	PUNCT
fsr-3229	848	1	using	use	VERB
fsr-3229	848	2	(	(	PUNCT
fsr-3229	848	3	12	12	NUM
fsr-3229	848	4	)	)	PUNCT
fsr-3229	848	5	and	and	CCONJ
fsr-3229	848	6	noting	note	VERB
fsr-3229	848	7	that	that	SCONJ
fsr-3229	848	8	dp2	dp2	PROPN
fsr-3229	848	9	�	�	PROPN
fsr-3229	848	10	$98,220	$98,220	PROPN
fsr-3229	848	11	�	�	PROPN
fsr-3229	848	12	dp3	dp3	PROPN
fsr-3229	848	13	,	,	PUNCT
fsr-3229	848	14	we	we	PRON
fsr-3229	848	15	substitute	substitute	VERB
fsr-3229	848	16	$	$	SYM
fsr-3229	848	17	98,220	98,220	NUM
fsr-3229	848	18	for	for	ADP
fsr-3229	848	19	dp3	dp3	PROPN
fsr-3229	848	20	(	(	PUNCT
fsr-3229	848	21	as	as	SCONJ
fsr-3229	848	22	described	describe	VERB
fsr-3229	848	23	in	in	ADP
fsr-3229	848	24	section	section	NOUN
fsr-3229	848	25	4.4	4.4	NUM
fsr-3229	848	26	in	in	ADP
fsr-3229	848	27	our	our	PRON
fsr-3229	848	28	five	five	NUM
fsr-3229	848	29	-	-	PUNCT
fsr-3229	848	30	step	step	NOUN
fsr-3229	848	31	procedure	procedure	NOUN
fsr-3229	848	32	)	)	PUNCT
fsr-3229	848	33	,	,	PUNCT
fsr-3229	848	34	to	to	PART
fsr-3229	848	35	get	get	VERB
fsr-3229	848	36	marginal	marginal	ADJ
fsr-3229	848	37	gain	gain	NOUN
fsr-3229	848	38	�	�	PROPN
fsr-3229	848	39	�	�	PROPN
fsr-3229	848	40	t1dp1	t1dp1	VERB
fsr-3229	848	41	�	�	PROPN
fsr-3229	848	42	�	�	PROPN
fsr-3229	848	43	t2(dp2	t2(dp2	NOUN
fsr-3229	848	44	-	-	PUNCT
fsr-3229	848	45	dp1	dp1	PROPN
fsr-3229	848	46	)	)	PUNCT
fsr-3229	848	47	�	�	PROPN
fsr-3229	848	48	�	�	PROPN
fsr-3229	848	49	t3(withdrawal	t3(withdrawal	PROPN
fsr-3229	848	50	-	-	PUNCT
fsr-3229	848	51	dp2	dp2	PROPN
fsr-3229	848	52	)	)	PUNCT
fsr-3229	848	53	�	�	PROPN
fsr-3229	848	54	(	(	PUNCT
fsr-3229	848	55	0.30	0.30	NUM
fsr-3229	848	56	�	�	PROPN
fsr-3229	848	57	0)$46,397	0)$46,397	PROPN
fsr-3229	848	58	�	�	PROPN
fsr-3229	848	59	(	(	PUNCT
fsr-3229	848	60	0.30	0.30	NUM
fsr-3229	848	61	�	�	PROPN
fsr-3229	848	62	0.12)($69,111	0.12)($69,111	PROPN
fsr-3229	848	63	�	�	PROPN
fsr-3229	848	64	$	$	SYM
fsr-3229	848	65	46,397	46,397	NUM
fsr-3229	848	66	)	)	PUNCT
fsr-3229	848	67	�	�	PROPN
fsr-3229	848	68	(	(	PUNCT
fsr-3229	848	69	0.30	0.30	NUM
fsr-3229	848	70	�	�	PROPN
fsr-3229	848	71	0.18)($98,220	0.18)($98,220	PROPN
fsr-3229	848	72	�	�	PROPN
fsr-3229	848	73	$	$	SYM
fsr-3229	848	74	69,111	69,111	NUM
fsr-3229	848	75	)	)	PUNCT
fsr-3229	848	76	�	�	PROPN
fsr-3229	848	77	$	$	SYM
fsr-3229	848	78	21,501	21,501	NUM
fsr-3229	848	79	(	(	PUNCT
fsr-3229	848	80	line	line	NOUN
fsr-3229	848	81	58	58	NUM
fsr-3229	848	82	)	)	PUNCT
fsr-3229	848	83	.	.	PUNCT
fsr-3229	849	1	the	the	DET
fsr-3229	849	2	percentage	percentage	NOUN
fsr-3229	849	3	allocated	allocate	VERB
fsr-3229	849	4	to	to	ADP
fsr-3229	849	5	a	a	DET
fsr-3229	849	6	deductible	deductible	ADJ
fsr-3229	849	7	ira	ira	PROPN
fsr-3229	849	8	is	be	AUX
fsr-3229	849	9	19.98	19.98	NUM
fsr-3229	849	10	%	%	NOUN
fsr-3229	849	11	(	(	PUNCT
fsr-3229	849	12	line	line	NOUN
fsr-3229	849	13	60	60	NUM
fsr-3229	849	14	)	)	PUNCT
fsr-3229	849	15	.	.	PUNCT
fsr-3229	850	1	this	this	PRON
fsr-3229	850	2	means	mean	VERB
fsr-3229	850	3	our	our	PRON
fsr-3229	850	4	couple	couple	NOUN
fsr-3229	850	5	puts	put	VERB
fsr-3229	850	6	81.02	81.02	NUM
fsr-3229	850	7	%	%	NOUN
fsr-3229	850	8	in	in	ADP
fsr-3229	850	9	a	a	DET
fsr-3229	850	10	roth	roth	NOUN
fsr-3229	850	11	generating	generate	VERB
fsr-3229	850	12	an	an	DET
fsr-3229	850	13	annuity	annuity	NOUN
fsr-3229	850	14	withdrawal	withdrawal	NOUN
fsr-3229	850	15	from	from	ADP
fsr-3229	850	16	a	a	DET
fsr-3229	850	17	roth	roth	NOUN
fsr-3229	850	18	ira	ira	PROPN
fsr-3229	850	19	of	of	ADP
fsr-3229	850	20	$	$	SYM
fsr-3229	850	21	275,446	275,446	NUM
fsr-3229	850	22	(	(	PUNCT
fsr-3229	850	23	line	line	NOUN
fsr-3229	850	24	62	62	NUM
fsr-3229	850	25	)	)	PUNCT
fsr-3229	850	26	.	.	PUNCT
fsr-3229	851	1	suppose	suppose	VERB
fsr-3229	851	2	ssb	ssb	PROPN
fsr-3229	851	3	is	be	AUX
fsr-3229	851	4	zero	zero	NUM
fsr-3229	851	5	.	.	PUNCT
fsr-3229	852	1	for	for	ADP
fsr-3229	852	2	this	this	DET
fsr-3229	852	3	situation	situation	NOUN
fsr-3229	852	4	,	,	PUNCT
fsr-3229	852	5	the	the	DET
fsr-3229	852	6	taxable	taxable	ADJ
fsr-3229	852	7	ssb	ssb	NOUN
fsr-3229	852	8	falls	fall	VERB
fsr-3229	852	9	from	from	ADP
fsr-3229	852	10	$	$	SYM
fsr-3229	852	11	42,875	42,875	NUM
fsr-3229	852	12	to	to	PART
fsr-3229	852	13	$	$	SYM
fsr-3229	852	14	0	0	NUM
fsr-3229	852	15	and	and	CCONJ
fsr-3229	852	16	the	the	DET
fsr-3229	852	17	taxable	taxable	ADJ
fsr-3229	852	18	income	income	NOUN
fsr-3229	852	19	falls	fall	VERB
fsr-3229	852	20	to	to	ADP
fsr-3229	852	21	$	$	SYM
fsr-3229	852	22	90,507	90,507	NUM
fsr-3229	852	23	�	�	PROPN
fsr-3229	852	24	$	$	SYM
fsr-3229	852	25	42,875	42,875	NUM
fsr-3229	852	26	�	�	PROPN
fsr-3229	852	27	$	$	SYM
fsr-3229	852	28	47,632	47,632	NUM
fsr-3229	852	29	.	.	PUNCT
fsr-3229	853	1	our	our	PRON
fsr-3229	853	2	new	new	PROPN
fsr-3229	853	3	dp1	dp1	PROPN
fsr-3229	853	4	is	be	AUX
fsr-3229	853	5	$	$	SYM
fsr-3229	853	6	98,220	98,220	NUM
fsr-3229	853	7	�	�	PROPN
fsr-3229	853	8	$	$	SYM
fsr-3229	853	9	47,632	47,632	NUM
fsr-3229	853	10	�	�	PROPN
fsr-3229	853	11	$	$	SYM
fsr-3229	853	12	50,588	50,588	NUM
fsr-3229	853	13	(	(	PUNCT
fsr-3229	853	14	that	that	PRON
fsr-3229	853	15	is	be	AUX
fsr-3229	853	16	the	the	DET
fsr-3229	853	17	slack	slack	NOUN
fsr-3229	853	18	)	)	PUNCT
fsr-3229	853	19	and	and	CCONJ
fsr-3229	853	20	gets	get	VERB
fsr-3229	853	21	a	a	DET
fsr-3229	853	22	marginal	marginal	ADJ
fsr-3229	853	23	tw	tw	NOUN
fsr-3229	853	24	of	of	ADP
fsr-3229	853	25	0	0	NUM
fsr-3229	853	26	yielding	yield	VERB
fsr-3229	853	27	marginal	marginal	ADJ
fsr-3229	853	28	gain1	gain1	NOUN
fsr-3229	853	29	�	�	PROPN
fsr-3229	853	30	(	(	PUNCT
fsr-3229	853	31	0.30	0.30	NUM
fsr-3229	853	32	�	�	PROPN
fsr-3229	853	33	0)($50,588	0)($50,588	PROPN
fsr-3229	853	34	)	)	PUNCT
fsr-3229	853	35	�	�	PROPN
fsr-3229	853	36	$	$	SYM
fsr-3229	853	37	15,176.40	15,176.40	PROPN
fsr-3229	853	38	.	.	PUNCT
fsr-3229	854	1	the	the	DET
fsr-3229	854	2	remaining	remain	VERB
fsr-3229	854	3	withdrawal	withdrawal	NOUN
fsr-3229	854	4	is	be	AUX
fsr-3229	854	5	$	$	SYM
fsr-3229	854	6	98,220	98,220	NUM
fsr-3229	854	7	�	�	PROPN
fsr-3229	854	8	$	$	SYM
fsr-3229	854	9	50,588	50,588	NUM
fsr-3229	854	10	�	�	PROPN
fsr-3229	854	11	$	$	SYM
fsr-3229	854	12	42,875	42,875	NUM
fsr-3229	854	13	.	.	PUNCT
fsr-3229	855	1	the	the	DET
fsr-3229	855	2	first	first	ADJ
fsr-3229	855	3	$	$	SYM
fsr-3229	855	4	36,656	36,656	NUM
fsr-3229	855	5	is	be	AUX
fsr-3229	855	6	taxed	tax	VERB
fsr-3229	855	7	at	at	ADP
fsr-3229	855	8	0.12	0.12	NUM
fsr-3229	855	9	.	.	PUNCT
fsr-3229	856	1	because	because	SCONJ
fsr-3229	856	2	a	a	DET
fsr-3229	856	3	zero	zero	NUM
fsr-3229	856	4	ssb	ssb	PROPN
fsr-3229	856	5	has	have	AUX
fsr-3229	856	6	eliminated	eliminate	VERB
fsr-3229	856	7	the	the	DET
fsr-3229	856	8	peculiarities	peculiarity	NOUN
fsr-3229	856	9	of	of	ADP
fsr-3229	856	10	the	the	DET
fsr-3229	856	11	way	way	NOUN
fsr-3229	856	12	withdrawals	withdrawal	NOUN
fsr-3229	856	13	are	be	AUX
fsr-3229	856	14	taxed	tax	VERB
fsr-3229	856	15	,	,	PUNCT
fsr-3229	856	16	our	our	PRON
fsr-3229	856	17	new	new	ADJ
fsr-3229	856	18	dp2	dp2	NOUN
fsr-3229	856	19	is	be	AUX
fsr-3229	856	20	simply	simply	ADV
fsr-3229	856	21	dp1	dp1	PROPN
fsr-3229	856	22	plus	plus	CCONJ
fsr-3229	856	23	the	the	DET
fsr-3229	856	24	marginal	marginal	ADJ
fsr-3229	856	25	tax	tax	NOUN
fsr-3229	856	26	bracket	bracket	NOUN
fsr-3229	856	27	range	range	NOUN
fsr-3229	856	28	for	for	ADP
fsr-3229	856	29	0.12	0.12	NUM
fsr-3229	856	30	.	.	PUNCT
fsr-3229	857	1	the	the	DET
fsr-3229	857	2	latter	latter	ADJ
fsr-3229	857	3	tax	tax	NOUN
fsr-3229	857	4	bracket	bracket	NOUN
fsr-3229	857	5	range	range	NOUN
fsr-3229	857	6	is	be	AUX
fsr-3229	857	7	$	$	SYM
fsr-3229	857	8	36,656	36,656	NUM
fsr-3229	857	9	as	as	SCONJ
fsr-3229	857	10	can	can	AUX
fsr-3229	857	11	be	be	AUX
fsr-3229	857	12	seen	see	VERB
fsr-3229	857	13	from	from	ADP
fsr-3229	857	14	row	row	NOUN
fsr-3229	857	15	four	four	NUM
fsr-3229	857	16	of	of	ADP
fsr-3229	857	17	table	table	NOUN
fsr-3229	857	18	2	2	NUM
fsr-3229	857	19	.	.	PUNCT
fsr-3229	858	1	thus	thus	ADV
fsr-3229	858	2	,	,	PUNCT
fsr-3229	858	3	dp2	dp2	PROPN
fsr-3229	858	4	�	�	PROPN
fsr-3229	858	5	$	$	SYM
fsr-3229	858	6	50,588	50,588	NUM
fsr-3229	858	7	�	�	NOUN
fsr-3229	858	8	$	$	SYM
fsr-3229	858	9	36,656	36,656	NUM
fsr-3229	858	10	�	�	PROPN
fsr-3229	858	11	$	$	SYM
fsr-3229	858	12	87,244	87,244	NUM
fsr-3229	858	13	.	.	PUNCT
fsr-3229	859	1	our	our	PRON
fsr-3229	859	2	second	second	ADJ
fsr-3229	859	3	incremental	incremental	ADJ
fsr-3229	859	4	gain	gain	NOUN
fsr-3229	859	5	is	be	AUX
fsr-3229	859	6	marginal	marginal	ADJ
fsr-3229	859	7	gain2	gain2	NOUN
fsr-3229	859	8	�	�	PROPN
fsr-3229	859	9	(	(	PUNCT
fsr-3229	859	10	0.30	0.30	NUM
fsr-3229	859	11	�	�	PROPN
fsr-3229	859	12	0.12)$36,656	0.12)$36,656	NUM
fsr-3229	859	13	�	�	PROPN
fsr-3229	859	14	$	$	SYM
fsr-3229	859	15	6,598.08	6,598.08	NUM
fsr-3229	859	16	.	.	PUNCT
fsr-3229	860	1	for	for	ADP
fsr-3229	860	2	the	the	DET
fsr-3229	860	3	remaining	remain	VERB
fsr-3229	860	4	$	$	SYM
fsr-3229	860	5	42,875	42,875	NUM
fsr-3229	860	6	�	�	PROPN
fsr-3229	860	7	$	$	SYM
fsr-3229	860	8	36,656	36,656	NUM
fsr-3229	860	9	�	�	PROPN
fsr-3229	860	10	$	$	SYM
fsr-3229	860	11	6,219	6,219	NUM
fsr-3229	860	12	that	that	PRON
fsr-3229	860	13	is	be	AUX
fsr-3229	860	14	taxed	tax	VERB
fsr-3229	860	15	at	at	ADP
fsr-3229	860	16	0.18	0.18	NUM
fsr-3229	860	17	,	,	PUNCT
fsr-3229	860	18	we	we	PRON
fsr-3229	860	19	get	get	VERB
fsr-3229	860	20	marginal	marginal	ADJ
fsr-3229	860	21	gain3	gain3	NOUN
fsr-3229	860	22	�	�	PROPN
fsr-3229	860	23	(	(	PUNCT
fsr-3229	860	24	0.30	0.30	NUM
fsr-3229	860	25	�	�	PROPN
fsr-3229	860	26	0.18)$6,219	0.18)$6,219	NUM
fsr-3229	860	27	�	�	PROPN
fsr-3229	860	28	$	$	SYM
fsr-3229	860	29	746.28	746.28	NUM
fsr-3229	860	30	.	.	PUNCT
fsr-3229	861	1	the	the	DET
fsr-3229	861	2	sum	sum	NOUN
fsr-3229	861	3	of	of	ADP
fsr-3229	861	4	these	these	DET
fsr-3229	861	5	marginal	marginal	ADJ
fsr-3229	861	6	gains	gain	NOUN
fsr-3229	861	7	is	be	AUX
fsr-3229	861	8	$	$	SYM
fsr-3229	861	9	22,521.9	22,521.9	NUM
fsr-3229	861	10	a	a	DET
fsr-3229	861	11	gain	gain	NOUN
fsr-3229	861	12	of	of	ADP
fsr-3229	861	13	$	$	SYM
fsr-3229	861	14	22,521	22,521	NUM
fsr-3229	861	15	is	be	AUX
fsr-3229	861	16	greater	great	ADJ
fsr-3229	861	17	than	than	ADP
fsr-3229	861	18	$	$	SYM
fsr-3229	861	19	21,501	21,501	NUM
fsr-3229	861	20	in	in	ADP
fsr-3229	861	21	example	example	NOUN
fsr-3229	861	22	3	3	NUM
fsr-3229	861	23	showing	show	VERB
fsr-3229	861	24	that	that	SCONJ
fsr-3229	861	25	the	the	DET
fsr-3229	861	26	effect	effect	NOUN
fsr-3229	861	27	of	of	ADP
fsr-3229	861	28	ssb	ssb	PROPN
fsr-3229	861	29	imposes	impose	VERB
fsr-3229	861	30	a	a	DET
fsr-3229	861	31	cost	cost	NOUN
fsr-3229	861	32	of	of	ADP
fsr-3229	861	33	$	$	SYM
fsr-3229	861	34	22,521	22,521	NUM
fsr-3229	861	35	�	�	NOUN
fsr-3229	861	36	$	$	SYM
fsr-3229	861	37	21,501	21,501	NUM
fsr-3229	861	38	�	�	PROPN
fsr-3229	861	39	$	$	SYM
fsr-3229	861	40	1,020	1,020	NUM
fsr-3229	861	41	.	.	PUNCT
fsr-3229	861	42	table	table	NOUN
fsr-3229	861	43	7	7	NUM
fsr-3229	861	44	(	(	PUNCT
fsr-3229	861	45	continued	continued	ADJ
fsr-3229	861	46	)	)	PUNCT
fsr-3229	861	47	line	line	NOUN
fsr-3229	861	48	no	no	INTJ
fsr-3229	861	49	.	.	PUNCT
fsr-3229	861	50	example	example	NOUN
fsr-3229	862	1	1	1	NUM
fsr-3229	862	2	example	example	NOUN
fsr-3229	862	3	2	2	NUM
fsr-3229	862	4	example	example	NOUN
fsr-3229	862	5	3	3	NUM
fsr-3229	862	6	example	example	NOUN
fsr-3229	862	7	4	4	NUM
fsr-3229	862	8	example	example	NOUN
fsr-3229	862	9	5	5	NUM
fsr-3229	862	10	example	example	NOUN
fsr-3229	862	11	6	6	NUM
fsr-3229	862	12	example	example	NOUN
fsr-3229	862	13	7	7	NUM
fsr-3229	862	14	line	line	NOUN
fsr-3229	862	15	54	54	NUM
fsr-3229	862	16	$	$	SYM
fsr-3229	862	17	0	0	NUM
fsr-3229	862	18	$	$	SYM
fsr-3229	862	19	0	0	NUM
fsr-3229	862	20	$	$	SYM
fsr-3229	862	21	0	0	NUM
fsr-3229	862	22	$	$	SYM
fsr-3229	862	23	0	0	NUM
fsr-3229	862	24	$	$	SYM
fsr-3229	862	25	0	0	NUM
fsr-3229	862	26	$	$	SYM
fsr-3229	862	27	0	0	NUM
fsr-3229	862	28	$	$	SYM
fsr-3229	862	29	0	0	NUM
fsr-3229	862	30	line	line	NOUN
fsr-3229	862	31	55	55	NUM
fsr-3229	862	32	$	$	SYM
fsr-3229	862	33	4,399	4,399	NUM
fsr-3229	862	34	$	$	SYM
fsr-3229	862	35	4,399	4,399	NUM
fsr-3229	862	36	$	$	SYM
fsr-3229	862	37	14,092	14,092	NUM
fsr-3229	862	38	$	$	SYM
fsr-3229	862	39	24,584	24,584	NUM
fsr-3229	862	40	$	$	SYM
fsr-3229	862	41	24,584	24,584	NUM
fsr-3229	862	42	$	$	SYM
fsr-3229	862	43	69,995	69,995	NUM
fsr-3229	862	44	$	$	SYM
fsr-3229	862	45	69,995	69,995	NUM
fsr-3229	862	46	line	line	NOUN
fsr-3229	862	47	56	56	NUM
fsr-3229	862	48	0.1200	0.1200	NUM
fsr-3229	862	49	0.1200	0.1200	NUM
fsr-3229	862	50	0.1557	0.1557	NUM
fsr-3229	862	51	0.1652	0.1652	NUM
fsr-3229	862	52	0.1652	0.1652	NUM
fsr-3229	862	53	0.2332	0.2332	NUM
fsr-3229	862	54	0.2332	0.2332	NUM
fsr-3229	862	55	line	line	NOUN
fsr-3229	862	56	57	57	NUM
fsr-3229	862	57	0.30	0.30	NUM
fsr-3229	862	58	0.30	0.30	NUM
fsr-3229	862	59	0.30	0.30	NUM
fsr-3229	862	60	0.30	0.30	NUM
fsr-3229	862	61	0.30	0.30	NUM
fsr-3229	862	62	0.30	0.30	NUM
fsr-3229	862	63	0.30	0.30	NUM
fsr-3229	862	64	line	line	NOUN
fsr-3229	862	65	58	58	NUM
fsr-3229	862	66	$	$	SYM
fsr-3229	862	67	18,008	18,008	NUM
fsr-3229	862	68	$	$	SYM
fsr-3229	862	69	18,008	18,008	NUM
fsr-3229	862	70	$	$	SYM
fsr-3229	862	71	21,501	21,501	NUM
fsr-3229	862	72	$	$	SYM
fsr-3229	862	73	28,495.62	28,495.62	NUM
fsr-3229	862	74	$	$	SYM
fsr-3229	862	75	28,495.62	28,495.62	NUM
fsr-3229	862	76	$	$	SYM
fsr-3229	862	77	28,495.62	28,495.62	NUM
fsr-3229	862	78	$	$	SYM
fsr-3229	862	79	28,495.62	28,495.62	NUM
fsr-3229	862	80	line	line	NOUN
fsr-3229	862	81	59	59	NUM
fsr-3229	862	82	$	$	SYM
fsr-3229	862	83	491,710	491,710	NUM
fsr-3229	862	84	$	$	SYM
fsr-3229	862	85	491,710	491,710	NUM
fsr-3229	862	86	$	$	SYM
fsr-3229	862	87	491,710	491,710	NUM
fsr-3229	862	88	$	$	SYM
fsr-3229	862	89	491,710	491,710	NUM
fsr-3229	862	90	$	$	SYM
fsr-3229	862	91	491,710	491,710	NUM
fsr-3229	862	92	$	$	SYM
fsr-3229	862	93	491,710	491,710	NUM
fsr-3229	862	94	$	$	SYM
fsr-3229	862	95	491,710	491,710	NUM
fsr-3229	862	96	line	line	NOUN
fsr-3229	862	97	60	60	NUM
fsr-3229	862	98	14.055	14.055	NUM
fsr-3229	862	99	%	%	NOUN
fsr-3229	862	100	14.055	14.055	NUM
fsr-3229	862	101	%	%	NOUN
fsr-3229	862	102	19.98	19.98	NUM
fsr-3229	862	103	%	%	NOUN
fsr-3229	862	104	31.83	31.83	NUM
fsr-3229	862	105	%	%	NOUN
fsr-3229	862	106	31.83	31.83	NUM
fsr-3229	862	107	%	%	NOUN
fsr-3229	862	108	62.61	62.61	NUM
fsr-3229	862	109	%	%	NOUN
fsr-3229	862	110	62.61	62.61	NUM
fsr-3229	862	111	%	%	NOUN
fsr-3229	862	112	line	line	NOUN
fsr-3229	862	113	61	61	NUM
fsr-3229	862	114	$	$	SYM
fsr-3229	862	115	344,201	344,201	NUM
fsr-3229	862	116	$	$	SYM
fsr-3229	862	117	344,201	344,201	NUM
fsr-3229	862	118	$	$	SYM
fsr-3229	862	119	344,201	344,201	NUM
fsr-3229	862	120	$	$	SYM
fsr-3229	862	121	344,201	344,201	NUM
fsr-3229	862	122	$	$	SYM
fsr-3229	862	123	344,201	344,201	NUM
fsr-3229	862	124	$	$	SYM
fsr-3229	862	125	344,201	344,201	NUM
fsr-3229	862	126	$	$	SYM
fsr-3229	862	127	344,201	344,201	NUM
fsr-3229	862	128	line	line	NOUN
fsr-3229	862	129	62	62	NUM
fsr-3229	862	130	$	$	SYM
fsr-3229	862	131	295,823	295,823	NUM
fsr-3229	862	132	$	$	SYM
fsr-3229	862	133	295,823	295,823	NUM
fsr-3229	862	134	$	$	SYM
fsr-3229	862	135	275,446	275,446	NUM
fsr-3229	862	136	$	$	SYM
fsr-3229	862	137	234,641	234,641	NUM
fsr-3229	862	138	$	$	SYM
fsr-3229	862	139	234,641	234,641	NUM
fsr-3229	862	140	$	$	SYM
fsr-3229	862	141	128,683	128,683	NUM
fsr-3229	862	142	$	$	SYM
fsr-3229	862	143	128,683	128,683	NUM
fsr-3229	862	144	400	400	NUM
fsr-3229	862	145	r.m	r.m	PROPN
fsr-3229	862	146	.	.	PROPN
fsr-3229	862	147	hull	hull	PROPN
fsr-3229	862	148	,	,	PUNCT
fsr-3229	862	149	j.b	j.b	PROPN
fsr-3229	862	150	.	.	PROPN
fsr-3229	862	151	hull	hull	NOUN
fsr-3229	862	152	/	/	SYM
fsr-3229	862	153	financial	financial	ADJ
fsr-3229	862	154	services	service	NOUN
fsr-3229	862	155	review	review	VERB
fsr-3229	862	156	25	25	NUM
fsr-3229	862	157	(	(	PUNCT
fsr-3229	862	158	2016	2016	NUM
fsr-3229	862	159	)	)	PUNCT
fsr-3229	863	1	373–414	373–414	NUM
fsr-3229	863	2	suppose	suppose	VERB
fsr-3229	863	3	ssb	ssb	PROPN
fsr-3229	863	4	and	and	CCONJ
fsr-3229	863	5	tax	tax	NOUN
fsr-3229	863	6	deduction	deduction	NOUN
fsr-3229	863	7	are	be	AUX
fsr-3229	863	8	both	both	DET
fsr-3229	863	9	zero	zero	NUM
fsr-3229	863	10	.	.	PUNCT
fsr-3229	864	1	without	without	ADP
fsr-3229	864	2	ssb	ssb	PROPN
fsr-3229	864	3	and	and	CCONJ
fsr-3229	864	4	tax	tax	NOUN
fsr-3229	864	5	deductions	deduction	NOUN
fsr-3229	864	6	,	,	PUNCT
fsr-3229	864	7	and	and	CCONJ
fsr-3229	864	8	keeping	keep	VERB
fsr-3229	864	9	match	match	NOUN
fsr-3229	864	10	/	/	SYM
fsr-3229	864	11	oi	oi	NOUN
fsr-3229	864	12	at	at	ADP
fsr-3229	864	13	zero	zero	NUM
fsr-3229	864	14	,	,	PUNCT
fsr-3229	864	15	all	all	DET
fsr-3229	864	16	dps	dps	NOUN
fsr-3229	864	17	would	would	AUX
fsr-3229	864	18	be	be	AUX
fsr-3229	864	19	easily	easily	ADV
fsr-3229	864	20	identifiable	identifiable	ADJ
fsr-3229	864	21	because	because	SCONJ
fsr-3229	864	22	dp1	dp1	PROPN
fsr-3229	864	23	�	�	PROPN
fsr-3229	864	24	0	0	PUNCT
fsr-3229	864	25	and	and	CCONJ
fsr-3229	864	26	each	each	DET
fsr-3229	864	27	subsequent	subsequent	ADJ
fsr-3229	864	28	dp	dp	NOUN
fsr-3229	864	29	would	would	AUX
fsr-3229	864	30	be	be	AUX
fsr-3229	864	31	the	the	DET
fsr-3229	864	32	amount	amount	NOUN
fsr-3229	864	33	of	of	ADP
fsr-3229	864	34	a	a	DET
fsr-3229	864	35	taxable	taxable	ADJ
fsr-3229	864	36	income	income	NOUN
fsr-3229	864	37	bracket	bracket	NOUN
fsr-3229	864	38	range	range	NOUN
fsr-3229	864	39	.	.	PUNCT
fsr-3229	865	1	for	for	ADP
fsr-3229	865	2	example	example	NOUN
fsr-3229	865	3	,	,	PUNCT
fsr-3229	865	4	dp2	dp2	PROPN
fsr-3229	865	5	�	�	PROPN
fsr-3229	865	6	$	$	SYM
fsr-3229	865	7	36,656	36,656	NUM
fsr-3229	865	8	,	,	PUNCT
fsr-3229	865	9	dp3	dp3	PROPN
fsr-3229	865	10	�	�	PROPN
fsr-3229	865	11	$	$	SYM
fsr-3229	865	12	112,143	112,143	NUM
fsr-3229	865	13	,	,	PUNCT
fsr-3229	865	14	and	and	CCONJ
fsr-3229	865	15	so	so	ADV
fsr-3229	865	16	forth	forth	ADV
fsr-3229	865	17	.	.	PUNCT
fsr-3229	866	1	to	to	PART
fsr-3229	866	2	illustrate	illustrate	VERB
fsr-3229	866	3	,	,	PUNCT
fsr-3229	866	4	if	if	SCONJ
fsr-3229	866	5	we	we	PRON
fsr-3229	866	6	input	input	VERB
fsr-3229	866	7	$	$	SYM
fsr-3229	866	8	0	0	NUM
fsr-3229	866	9	for	for	ADP
fsr-3229	866	10	ssb	ssb	PROPN
fsr-3229	866	11	(	(	PUNCT
fsr-3229	866	12	line	line	NOUN
fsr-3229	866	13	1	1	NUM
fsr-3229	866	14	)	)	PUNCT
fsr-3229	866	15	and	and	CCONJ
fsr-3229	866	16	$	$	SYM
fsr-3229	866	17	0	0	NUM
fsr-3229	866	18	for	for	ADP
fsr-3229	866	19	the	the	DET
fsr-3229	866	20	tax	tax	NOUN
fsr-3229	866	21	deduction	deduction	NOUN
fsr-3229	866	22	(	(	PUNCT
fsr-3229	866	23	line	line	NOUN
fsr-3229	866	24	25	25	NUM
fsr-3229	866	25	)	)	PUNCT
fsr-3229	866	26	while	while	SCONJ
fsr-3229	866	27	keeping	keep	VERB
fsr-3229	866	28	our	our	PRON
fsr-3229	866	29	current	current	ADJ
fsr-3229	866	30	assumption	assumption	NOUN
fsr-3229	866	31	of	of	ADP
fsr-3229	866	32	match	match	PROPN
fsr-3229	866	33	/	/	SYM
fsr-3229	866	34	oi	oi	PROPN
fsr-3229	866	35	�	�	PROPN
fsr-3229	866	36	$	$	SYM
fsr-3229	866	37	0	0	NUM
fsr-3229	866	38	,	,	PUNCT
fsr-3229	866	39	we	we	PRON
fsr-3229	866	40	get	get	VERB
fsr-3229	866	41	:	:	PUNCT
fsr-3229	866	42	marginal	marginal	ADJ
fsr-3229	866	43	gain	gain	NOUN
fsr-3229	866	44	�	�	PROPN
fsr-3229	866	45	�	�	PROPN
fsr-3229	866	46	t1(dp1	t1(dp1	PROPN
fsr-3229	866	47	)	)	PUNCT
fsr-3229	866	48	�	�	PROPN
fsr-3229	866	49	�	�	PROPN
fsr-3229	866	50	t2(dp2	t2(dp2	NOUN
fsr-3229	866	51	-	-	PUNCT
fsr-3229	866	52	dp1	dp1	PROPN
fsr-3229	866	53	)	)	PUNCT
fsr-3229	866	54	�	�	PROPN
fsr-3229	866	55	�	�	PROPN
fsr-3229	866	56	t3(withdrawal	t3(withdrawal	PROPN
fsr-3229	866	57	-	-	PUNCT
fsr-3229	866	58	dp2	dp2	PROPN
fsr-3229	866	59	)	)	PUNCT
fsr-3229	866	60	�	�	PROPN
fsr-3229	866	61	(	(	PUNCT
fsr-3229	866	62	0.30	0.30	NUM
fsr-3229	866	63	�	�	PROPN
fsr-3229	866	64	0.0)$0	0.0)$0	PRON
fsr-3229	866	65	�	�	PROPN
fsr-3229	866	66	(	(	PUNCT
fsr-3229	866	67	0.30	0.30	NUM
fsr-3229	866	68	�	�	PROPN
fsr-3229	866	69	0.12)$36,656	0.12)$36,656	NUM
fsr-3229	866	70	�	�	PROPN
fsr-3229	866	71	(	(	PUNCT
fsr-3229	866	72	0.30	0.30	NUM
fsr-3229	866	73	�	�	PROPN
fsr-3229	866	74	0.18)($98,220	0.18)($98,220	PROPN
fsr-3229	866	75	�	�	PROPN
fsr-3229	866	76	$	$	SYM
fsr-3229	866	77	36,656	36,656	NUM
fsr-3229	866	78	)	)	PUNCT
fsr-3229	866	79	�	�	PROPN
fsr-3229	866	80	$	$	SYM
fsr-3229	866	81	13,986	13,986	NUM
fsr-3229	866	82	.	.	PUNCT
fsr-3229	867	1	without	without	ADP
fsr-3229	867	2	the	the	DET
fsr-3229	867	3	positive	positive	ADJ
fsr-3229	867	4	effect	effect	NOUN
fsr-3229	867	5	of	of	ADP
fsr-3229	867	6	a	a	DET
fsr-3229	867	7	tax	tax	NOUN
fsr-3229	867	8	deduction	deduction	NOUN
fsr-3229	867	9	,	,	PUNCT
fsr-3229	867	10	we	we	PRON
fsr-3229	867	11	see	see	VERB
fsr-3229	867	12	that	that	SCONJ
fsr-3229	867	13	the	the	DET
fsr-3229	867	14	gain	gain	NOUN
fsr-3229	867	15	is	be	AUX
fsr-3229	867	16	significantly	significantly	ADV
fsr-3229	867	17	lowered	lower	VERB
fsr-3229	867	18	.	.	PUNCT
fsr-3229	868	1	as	as	SCONJ
fsr-3229	868	2	seen	see	VERB
fsr-3229	868	3	in	in	ADP
fsr-3229	868	4	example	example	NOUN
fsr-3229	868	5	3	3	NUM
fsr-3229	868	6	,	,	PUNCT
fsr-3229	868	7	the	the	DET
fsr-3229	868	8	ssb	ssb	PROPN
fsr-3229	868	9	’s	’s	PART
fsr-3229	868	10	taxable	taxable	ADJ
fsr-3229	868	11	income	income	NOUN
fsr-3229	868	12	is	be	AUX
fsr-3229	868	13	$	$	SYM
fsr-3229	868	14	42,875	42,875	NUM
fsr-3229	868	15	.	.	PUNCT
fsr-3229	869	1	on	on	ADP
fsr-3229	869	2	a	a	DET
fsr-3229	869	3	marginal	marginal	ADJ
fsr-3229	869	4	basis	basis	NOUN
fsr-3229	869	5	where	where	SCONJ
fsr-3229	869	6	ssb	ssb	PROPN
fsr-3229	869	7	is	be	AUX
fsr-3229	869	8	taxed	tax	VERB
fsr-3229	869	9	first	first	ADV
fsr-3229	869	10	and	and	CCONJ
fsr-3229	869	11	diw	diw	PROPN
fsr-3229	869	12	is	be	AUX
fsr-3229	869	13	large	large	ADJ
fsr-3229	869	14	enough	enough	ADV
fsr-3229	869	15	to	to	PART
fsr-3229	869	16	cover	cover	VERB
fsr-3229	869	17	the	the	DET
fsr-3229	869	18	tax	tax	NOUN
fsr-3229	869	19	deduction	deduction	NOUN
fsr-3229	869	20	,	,	PUNCT
fsr-3229	869	21	the	the	DET
fsr-3229	869	22	impact	impact	NOUN
fsr-3229	869	23	is	be	AUX
fsr-3229	869	24	0.12($42,875	0.12($42,875	ADJ
fsr-3229	869	25	)	)	PUNCT
fsr-3229	869	26	�	�	PROPN
fsr-3229	870	1	$	$	SYM
fsr-3229	870	2	5,145	5,145	NUM
fsr-3229	870	3	in	in	ADP
fsr-3229	870	4	taxes	taxis	NOUN
fsr-3229	870	5	given	give	VERB
fsr-3229	870	6	that	that	SCONJ
fsr-3229	870	7	ssb	ssb	PROPN
fsr-3229	870	8	would	would	AUX
fsr-3229	870	9	not	not	PART
fsr-3229	870	10	be	be	AUX
fsr-3229	870	11	taxed	tax	VERB
fsr-3229	870	12	if	if	SCONJ
fsr-3229	870	13	the	the	DET
fsr-3229	870	14	withdrawal	withdrawal	NOUN
fsr-3229	870	15	was	be	AUX
fsr-3229	870	16	zero	zero	NUM
fsr-3229	870	17	because	because	SCONJ
fsr-3229	870	18	all	all	DET
fsr-3229	870	19	ira	ira	PROPN
fsr-3229	870	20	funds	fund	NOUN
fsr-3229	870	21	were	be	AUX
fsr-3229	870	22	put	put	VERB
fsr-3229	870	23	in	in	ADP
fsr-3229	870	24	a	a	DET
fsr-3229	870	25	roth	roth	PROPN
fsr-3229	870	26	ira	ira	PROPN
fsr-3229	870	27	.	.	PUNCT
fsr-3229	871	1	thus	thus	ADV
fsr-3229	871	2	,	,	PUNCT
fsr-3229	871	3	on	on	ADP
fsr-3229	871	4	a	a	DET
fsr-3229	871	5	marginal	marginal	ADJ
fsr-3229	871	6	comparative	comparative	ADJ
fsr-3229	871	7	basis	basis	NOUN
fsr-3229	871	8	,	,	PUNCT
fsr-3229	871	9	one	one	PRON
fsr-3229	871	10	could	could	AUX
fsr-3229	871	11	argue	argue	VERB
fsr-3229	871	12	that	that	SCONJ
fsr-3229	871	13	the	the	DET
fsr-3229	871	14	marginal	marginal	ADJ
fsr-3229	871	15	gain	gain	NOUN
fsr-3229	871	16	is	be	AUX
fsr-3229	871	17	not	not	PART
fsr-3229	871	18	$	$	SYM
fsr-3229	871	19	21,501	21,501	NUM
fsr-3229	871	20	but	but	CCONJ
fsr-3229	871	21	$	$	SYM
fsr-3229	871	22	21,501	21,501	NUM
fsr-3229	871	23	�	�	PROPN
fsr-3229	871	24	$	$	SYM
fsr-3229	871	25	5,145	5,145	NUM
fsr-3229	871	26	�	�	PROPN
fsr-3229	871	27	$	$	SYM
fsr-3229	871	28	16,356	16,356	NUM
fsr-3229	871	29	.	.	PUNCT
fsr-3229	872	1	by	by	ADP
fsr-3229	872	2	not	not	PART
fsr-3229	872	3	being	be	AUX
fsr-3229	872	4	taxable	taxable	ADJ
fsr-3229	872	5	,	,	PUNCT
fsr-3229	872	6	the	the	DET
fsr-3229	872	7	roth	roth	PROPN
fsr-3229	872	8	ira	ira	PROPN
fsr-3229	872	9	does	do	AUX
fsr-3229	872	10	not	not	PART
fsr-3229	872	11	impose	impose	VERB
fsr-3229	872	12	this	this	DET
fsr-3229	872	13	opportunity	opportunity	NOUN
fsr-3229	872	14	cost	cost	NOUN
fsr-3229	872	15	of	of	ADP
fsr-3229	872	16	$	$	SYM
fsr-3229	872	17	5,145	5,145	NUM
fsr-3229	872	18	.	.	PUNCT
fsr-3229	873	1	however	however	ADV
fsr-3229	873	2	,	,	PUNCT
fsr-3229	873	3	the	the	DET
fsr-3229	873	4	roth	roth	PROPN
fsr-3229	873	5	ira	ira	PROPN
fsr-3229	873	6	also	also	ADV
fsr-3229	873	7	does	do	AUX
fsr-3229	873	8	not	not	PART
fsr-3229	873	9	have	have	VERB
fsr-3229	873	10	the	the	DET
fsr-3229	873	11	gross	gross	ADJ
fsr-3229	873	12	advantage	advantage	NOUN
fsr-3229	873	13	of	of	ADP
fsr-3229	873	14	$	$	SYM
fsr-3229	873	15	21,501	21,501	NUM
fsr-3229	873	16	given	give	VERB
fsr-3229	873	17	by	by	ADP
fsr-3229	873	18	the	the	DET
fsr-3229	873	19	deductible	deductible	ADJ
fsr-3229	873	20	ira	ira	PROPN
fsr-3229	873	21	when	when	SCONJ
fsr-3229	873	22	using	use	VERB
fsr-3229	873	23	our	our	PRON
fsr-3229	873	24	marginal	marginal	ADJ
fsr-3229	873	25	gain	gain	NOUN
fsr-3229	873	26	formula	formula	NOUN
fsr-3229	873	27	.	.	PUNCT
fsr-3229	874	1	6.3	6.3	NUM
fsr-3229	874	2	.	.	PUNCT
fsr-3229	875	1	identifying	identify	VERB
fsr-3229	875	2	the	the	DET
fsr-3229	875	3	maximum	maximum	ADJ
fsr-3229	875	4	marginal	marginal	ADJ
fsr-3229	875	5	gain	gain	NOUN
fsr-3229	875	6	range	range	NOUN
fsr-3229	875	7	in	in	ADP
fsr-3229	875	8	example	example	NOUN
fsr-3229	875	9	4	4	NUM
fsr-3229	875	10	,	,	PUNCT
fsr-3229	875	11	we	we	PRON
fsr-3229	875	12	input	input	VERB
fsr-3229	875	13	diw	diw	PROPN
fsr-3229	875	14	�	�	PROPN
fsr-3229	875	15	$	$	SYM
fsr-3229	875	16	156,512	156,512	NUM
fsr-3229	875	17	(	(	PUNCT
fsr-3229	875	18	line	line	NOUN
fsr-3229	875	19	3	3	NUM
fsr-3229	875	20	)	)	PUNCT
fsr-3229	875	21	and	and	CCONJ
fsr-3229	875	22	taxable	taxable	ADJ
fsr-3229	875	23	income	income	NOUN
fsr-3229	875	24	�	�	PROPN
fsr-3229	875	25	$	$	SYM
fsr-3229	875	26	0	0	NUM
fsr-3229	875	27	(	(	PUNCT
fsr-3229	875	28	line	line	NOUN
fsr-3229	875	29	37	37	NUM
fsr-3229	875	30	)	)	PUNCT
fsr-3229	875	31	.	.	PUNCT
fsr-3229	876	1	dp3	dp3	PROPN
fsr-3229	876	2	is	be	AUX
fsr-3229	876	3	achieved	achieve	VERB
fsr-3229	876	4	during	during	ADP
fsr-3229	876	5	the	the	DET
fsr-3229	876	6	withdrawal	withdrawal	NOUN
fsr-3229	876	7	of	of	ADP
fsr-3229	876	8	the	the	DET
fsr-3229	876	9	$	$	SYM
fsr-3229	876	10	156,512th	156,512th	NUM
fsr-3229	876	11	dollar	dollar	NOUN
fsr-3229	876	12	as	as	SCONJ
fsr-3229	876	13	seen	see	VERB
fsr-3229	876	14	in	in	ADP
fsr-3229	876	15	example	example	NOUN
fsr-3229	876	16	5	5	NUM
fsr-3229	876	17	when	when	SCONJ
fsr-3229	876	18	diw	diw	PROPN
fsr-3229	876	19	is	be	AUX
fsr-3229	876	20	increased	increase	VERB
fsr-3229	876	21	by	by	ADP
fsr-3229	876	22	$	$	SYM
fsr-3229	876	23	0.16	0.16	NUM
fsr-3229	876	24	to	to	PART
fsr-3229	876	25	$	$	SYM
fsr-3229	876	26	156,512.16	156,512.16	NUM
fsr-3229	876	27	(	(	PUNCT
fsr-3229	876	28	line	line	NOUN
fsr-3229	876	29	3	3	NUM
fsr-3229	876	30	)	)	PUNCT
fsr-3229	876	31	because	because	SCONJ
fsr-3229	876	32	at	at	ADP
fsr-3229	876	33	this	this	DET
fsr-3229	876	34	point	point	NOUN
fsr-3229	876	35	the	the	DET
fsr-3229	876	36	taxable	taxable	ADJ
fsr-3229	876	37	income	income	NOUN
fsr-3229	876	38	is	be	AUX
fsr-3229	876	39	no	no	ADV
fsr-3229	876	40	longer	long	ADJ
fsr-3229	876	41	$	$	SYM
fsr-3229	876	42	0	0	NUM
fsr-3229	876	43	but	but	CCONJ
fsr-3229	876	44	$	$	SYM
fsr-3229	876	45	0.01	0.01	NUM
fsr-3229	876	46	(	(	PUNCT
fsr-3229	876	47	line	line	NOUN
fsr-3229	876	48	37	37	NUM
fsr-3229	876	49	)	)	PUNCT
fsr-3229	876	50	.	.	PUNCT
fsr-3229	877	1	using	use	VERB
fsr-3229	877	2	(	(	PUNCT
fsr-3229	877	3	12	12	NUM
fsr-3229	877	4	)	)	PUNCT
fsr-3229	877	5	,	,	PUNCT
fsr-3229	877	6	we	we	PRON
fsr-3229	877	7	have	have	VERB
fsr-3229	877	8	:	:	PUNCT
fsr-3229	877	9	marginal	marginal	ADJ
fsr-3229	877	10	gain	gain	VERB
fsr-3229	877	11	�	�	PROPN
fsr-3229	877	12	�	�	PROPN
fsr-3229	877	13	t1(dp1	t1(dp1	PROPN
fsr-3229	877	14	)	)	PUNCT
fsr-3229	877	15	�	�	PROPN
fsr-3229	877	16	�	�	PROPN
fsr-3229	877	17	t2(dp2dp1	t2(dp2dp1	NOUN
fsr-3229	877	18	)	)	PUNCT
fsr-3229	877	19	�	�	PROPN
fsr-3229	877	20	�	�	PROPN
fsr-3229	877	21	t3(dp3	t3(dp3	PROPN
fsr-3229	877	22	-	-	PUNCT
fsr-3229	877	23	dp2	dp2	NOUN
fsr-3229	877	24	)	)	PUNCT
fsr-3229	877	25	�	�	PROPN
fsr-3229	877	26	(	(	PUNCT
fsr-3229	877	27	0.30–0.0)$46,397	0.30–0.0)$46,397	PROPN
fsr-3229	877	28	�	�	PROPN
fsr-3229	877	29	(	(	PUNCT
fsr-3229	877	30	0.30	0.30	NUM
fsr-3229	877	31	�	�	PROPN
fsr-3229	877	32	0.12)($69,111	0.12)($69,111	PROPN
fsr-3229	877	33	�	�	PROPN
fsr-3229	877	34	$	$	SYM
fsr-3229	877	35	46,397	46,397	NUM
fsr-3229	877	36	)	)	PUNCT
fsr-3229	877	37	�	�	PROPN
fsr-3229	877	38	(	(	PUNCT
fsr-3229	877	39	0.30	0.30	NUM
fsr-3229	877	40	�	�	PROPN
fsr-3229	877	41	0.18)($156,512	0.18)($156,512	NUM
fsr-3229	877	42	�	�	PROPN
fsr-3229	877	43	$	$	SYM
fsr-3229	877	44	69,111	69,111	NUM
fsr-3229	877	45	)	)	PUNCT
fsr-3229	877	46	�	�	PROPN
fsr-3229	877	47	$	$	SYM
fsr-3229	877	48	28,495.62	28,495.62	NUM
fsr-3229	877	49	(	(	PUNCT
fsr-3229	877	50	line	line	NOUN
fsr-3229	877	51	58	58	NUM
fsr-3229	877	52	)	)	PUNCT
fsr-3229	877	53	.	.	PUNCT
fsr-3229	878	1	this	this	PRON
fsr-3229	878	2	is	be	AUX
fsr-3229	878	3	the	the	DET
fsr-3229	878	4	same	same	ADJ
fsr-3229	878	5	as	as	ADP
fsr-3229	878	6	the	the	DET
fsr-3229	878	7	marginal	marginal	ADJ
fsr-3229	878	8	gain	gain	NOUN
fsr-3229	878	9	for	for	ADP
fsr-3229	878	10	a	a	DET
fsr-3229	878	11	$	$	SYM
fsr-3229	878	12	156,512	156,512	NUM
fsr-3229	878	13	because	because	SCONJ
fsr-3229	878	14	$	$	SYM
fsr-3229	878	15	156,512	156,512	NUM
fsr-3229	878	16	is	be	AUX
fsr-3229	878	17	a	a	DET
fsr-3229	878	18	discovery	discovery	NOUN
fsr-3229	878	19	point	point	NOUN
fsr-3229	878	20	where	where	SCONJ
fsr-3229	878	21	the	the	DET
fsr-3229	878	22	next	next	ADJ
fsr-3229	878	23	�	�	PROPN
fsr-3229	878	24	t	t	PROPN
fsr-3229	878	25	is	be	AUX
fsr-3229	878	26	zero	zero	NUM
fsr-3229	878	27	as	as	SCONJ
fsr-3229	878	28	we	we	PRON
fsr-3229	878	29	have	have	VERB
fsr-3229	878	30	�	�	PROPN
fsr-3229	878	31	t4	t4	PROPN
fsr-3229	878	32	�	�	PROPN
fsr-3229	878	33	(	(	PUNCT
fsr-3229	878	34	tc	tc	PROPN
fsr-3229	878	35	�	�	PROPN
fsr-3229	878	36	tw	tw	PROPN
fsr-3229	878	37	)	)	PUNCT
fsr-3229	878	38	�	�	PROPN
fsr-3229	878	39	(	(	PUNCT
fsr-3229	878	40	0.30	0.30	NUM
fsr-3229	878	41	�	�	PROPN
fsr-3229	878	42	0.30	0.30	NUM
fsr-3229	878	43	)	)	PUNCT
fsr-3229	878	44	�	�	PROPN
fsr-3229	878	45	0	0	NUM
fsr-3229	878	46	.	.	PUNCT
fsr-3229	879	1	we	we	PRON
fsr-3229	879	2	can	can	AUX
fsr-3229	879	3	also	also	ADV
fsr-3229	879	4	see	see	VERB
fsr-3229	879	5	that	that	SCONJ
fsr-3229	879	6	the	the	DET
fsr-3229	879	7	applicable	applicable	ADJ
fsr-3229	879	8	taxable	taxable	ADJ
fsr-3229	879	9	income	income	NOUN
fsr-3229	879	10	for	for	ADP
fsr-3229	879	11	0.30	0.30	NUM
fsr-3229	879	12	marginal	marginal	ADJ
fsr-3229	879	13	tax	tax	NOUN
fsr-3229	879	14	rate	rate	NOUN
fsr-3229	879	15	(	(	PUNCT
fsr-3229	879	16	line	line	NOUN
fsr-3229	879	17	35	35	NUM
fsr-3229	879	18	)	)	PUNCT
fsr-3229	879	19	is	be	AUX
fsr-3229	879	20	the	the	DET
fsr-3229	879	21	same	same	ADJ
fsr-3229	879	22	as	as	ADP
fsr-3229	879	23	tc	tc	NOUN
fsr-3229	879	24	.	.	PUNCT
fsr-3229	879	25	to	to	PART
fsr-3229	879	26	illustrate	illustrate	VERB
fsr-3229	879	27	to	to	ADP
fsr-3229	879	28	the	the	DET
fsr-3229	879	29	nearest	near	ADJ
fsr-3229	879	30	penny	penny	NOUN
fsr-3229	879	31	,	,	PUNCT
fsr-3229	879	32	we	we	PRON
fsr-3229	879	33	would	would	AUX
fsr-3229	879	34	add	add	VERB
fsr-3229	879	35	the	the	DET
fsr-3229	879	36	following	follow	VERB
fsr-3229	879	37	component	component	NOUN
fsr-3229	879	38	to	to	ADP
fsr-3229	879	39	our	our	PRON
fsr-3229	879	40	computation	computation	NOUN
fsr-3229	879	41	:	:	PUNCT
fsr-3229	879	42	�	�	PROPN
fsr-3229	879	43	t4(withdrawal	t4(withdrawal	NOUN
fsr-3229	879	44	-	-	PUNCT
fsr-3229	879	45	dp3	dp3	PROPN
fsr-3229	879	46	)	)	PUNCT
fsr-3229	879	47	�	�	PROPN
fsr-3229	879	48	(	(	PUNCT
fsr-3229	879	49	0.30	0.30	NUM
fsr-3229	879	50	�	�	PROPN
fsr-3229	879	51	0.30)($156,512.16	0.30)($156,512.16	NUM
fsr-3229	879	52	�	�	PROPN
fsr-3229	879	53	$	$	SYM
fsr-3229	879	54	156,512	156,512	NUM
fsr-3229	879	55	)	)	PUNCT
fsr-3229	879	56	�	�	PROPN
fsr-3229	879	57	0($0.16	0($0.16	NUM
fsr-3229	879	58	)	)	PUNCT
fsr-3229	879	59	�	�	PROPN
fsr-3229	879	60	$	$	SYM
fsr-3229	879	61	0	0	NUM
fsr-3229	879	62	.	.	PUNCT
fsr-3229	880	1	thus	thus	ADV
fsr-3229	880	2	,	,	PUNCT
fsr-3229	880	3	the	the	DET
fsr-3229	880	4	marginal	marginal	ADJ
fsr-3229	880	5	gain	gain	NOUN
fsr-3229	880	6	remains	remain	VERB
fsr-3229	880	7	at	at	ADP
fsr-3229	880	8	$	$	SYM
fsr-3229	880	9	28,495.62	28,495.62	NUM
fsr-3229	880	10	until	until	SCONJ
fsr-3229	880	11	we	we	PRON
fsr-3229	880	12	reach	reach	VERB
fsr-3229	880	13	dp4	dp4	NOUN
fsr-3229	880	14	at	at	ADP
fsr-3229	880	15	which	which	DET
fsr-3229	880	16	point	point	NOUN
fsr-3229	880	17	the	the	DET
fsr-3229	880	18	gain	gain	NOUN
fsr-3229	880	19	will	will	AUX
fsr-3229	880	20	fall	fall	VERB
fsr-3229	880	21	because	because	SCONJ
fsr-3229	880	22	�	�	PROPN
fsr-3229	880	23	t5	t5	PROPN
fsr-3229	880	24	�	�	PROPN
fsr-3229	880	25	0.336	0.336	NUM
fsr-3229	880	26	�	�	PROPN
fsr-3229	880	27	0.300	0.300	NUM
fsr-3229	880	28	�	�	PROPN
fsr-3229	880	29	�	�	PROPN
fsr-3229	880	30	0.036	0.036	NUM
fsr-3229	880	31	.	.	PUNCT
fsr-3229	881	1	the	the	DET
fsr-3229	881	2	lower	lower	ADV
fsr-3229	881	3	bound	bound	ADJ
fsr-3229	881	4	optimal	optimal	ADJ
fsr-3229	881	5	rvd	rvd	NOUN
fsr-3229	881	6	allocation	allocation	NOUN
fsr-3229	881	7	involves	involve	VERB
fsr-3229	881	8	a	a	DET
fsr-3229	881	9	diw	diw	NOUN
fsr-3229	881	10	of	of	ADP
fsr-3229	881	11	$	$	SYM
fsr-3229	881	12	156,512	156,512	NUM
fsr-3229	881	13	.	.	PUNCT
fsr-3229	882	1	the	the	DET
fsr-3229	882	2	optimal	optimal	ADJ
fsr-3229	882	3	diw	diw	PROPN
fsr-3229	882	4	as	as	ADP
fsr-3229	882	5	a	a	DET
fsr-3229	882	6	percentage	percentage	NOUN
fsr-3229	882	7	of	of	ADP
fsr-3229	882	8	the	the	DET
fsr-3229	882	9	maximum	maximum	ADJ
fsr-3229	882	10	diw	diw	PROPN
fsr-3229	882	11	(	(	PUNCT
fsr-3229	882	12	called	call	VERB
fsr-3229	882	13	odi%	odi%	NOUN
fsr-3229	882	14	)	)	PUNCT
fsr-3229	882	15	is	be	AUX
fsr-3229	882	16	31.83	31.83	NUM
fsr-3229	882	17	%	%	NOUN
fsr-3229	882	18	(	(	PUNCT
fsr-3229	882	19	line	line	NOUN
fsr-3229	882	20	60	60	NUM
fsr-3229	882	21	)	)	PUNCT
fsr-3229	882	22	.	.	PUNCT
fsr-3229	883	1	it	it	PRON
fsr-3229	883	2	is	be	AUX
fsr-3229	883	3	our	our	PRON
fsr-3229	883	4	lower	lower	ADV
fsr-3229	883	5	bound	bound	ADJ
fsr-3229	883	6	odi%	odi%	NOUN
fsr-3229	883	7	because	because	SCONJ
fsr-3229	883	8	our	our	PRON
fsr-3229	883	9	maximum	maximum	ADJ
fsr-3229	883	10	marginal	marginal	ADJ
fsr-3229	883	11	gain	gain	NOUN
fsr-3229	883	12	first	first	ADV
fsr-3229	883	13	occurs	occur	VERB
fsr-3229	883	14	at	at	ADP
fsr-3229	883	15	31.83	31.83	NUM
fsr-3229	883	16	%	%	NOUN
fsr-3229	883	17	.	.	PUNCT
fsr-3229	884	1	noting	note	VERB
fsr-3229	884	2	that	that	SCONJ
fsr-3229	884	3	our	our	PRON
fsr-3229	884	4	maximum	maximum	ADJ
fsr-3229	884	5	marginal	marginal	ADJ
fsr-3229	884	6	gain	gain	NOUN
fsr-3229	884	7	is	be	AUX
fsr-3229	884	8	a	a	DET
fsr-3229	884	9	20	20	NUM
fsr-3229	884	10	-	-	PUNCT
fsr-3229	884	11	year	year	NOUN
fsr-3229	884	12	annuity	annuity	NOUN
fsr-3229	884	13	,	,	PUNCT
fsr-3229	884	14	we	we	PRON
fsr-3229	884	15	can	can	AUX
fsr-3229	884	16	discount	discount	VERB
fsr-3229	884	17	its	its	PRON
fsr-3229	884	18	total	total	ADJ
fsr-3229	884	19	value	value	NOUN
fsr-3229	884	20	to	to	PART
fsr-3229	884	21	get	get	VERB
fsr-3229	884	22	this	this	DET
fsr-3229	884	23	value	value	NOUN
fsr-3229	884	24	in	in	ADP
fsr-3229	884	25	today	today	NOUN
fsr-3229	884	26	’s	’s	PART
fsr-3229	884	27	dollar	dollar	NOUN
fsr-3229	884	28	.	.	PUNCT
fsr-3229	885	1	in	in	ADP
fsr-3229	885	2	doing	do	VERB
fsr-3229	885	3	this	this	PRON
fsr-3229	885	4	,	,	PUNCT
fsr-3229	885	5	we	we	PRON
fsr-3229	885	6	get	get	VERB
fsr-3229	885	7	a	a	DET
fsr-3229	885	8	lifetime	lifetime	NOUN
fsr-3229	885	9	wealth	wealth	NOUN
fsr-3229	885	10	gain	gain	NOUN
fsr-3229	885	11	amounting	amount	VERB
fsr-3229	885	12	to	to	ADP
fsr-3229	885	13	$	$	SYM
fsr-3229	885	14	179,637	179,637	NUM
fsr-3229	885	15	or	or	CCONJ
fsr-3229	885	16	about	about	ADV
fsr-3229	885	17	$	$	SYM
fsr-3229	885	18	180,000	180,000	NUM
fsr-3229	885	19	.	.	PUNCT
fsr-3229	886	1	adjusting	adjust	VERB
fsr-3229	886	2	for	for	ADP
fsr-3229	886	3	our	our	PRON
fsr-3229	886	4	inflation	inflation	NOUN
fsr-3229	886	5	rate	rate	NOUN
fsr-3229	886	6	of	of	ADP
fsr-3229	886	7	1.5	1.5	NUM
fsr-3229	886	8	%	%	NOUN
fsr-3229	886	9	,	,	PUNCT
fsr-3229	886	10	we	we	PRON
fsr-3229	886	11	get	get	VERB
fsr-3229	886	12	$	$	SYM
fsr-3229	886	13	302,487	302,487	NUM
fsr-3229	886	14	in	in	ADP
fsr-3229	886	15	future	future	ADJ
fsr-3229	886	16	value	value	NOUN
fsr-3229	886	17	dollars	dollar	NOUN
fsr-3229	886	18	at	at	ADP
fsr-3229	886	19	the	the	DET
fsr-3229	886	20	time	time	NOUN
fsr-3229	886	21	of	of	ADP
fsr-3229	886	22	retirement	retirement	NOUN
fsr-3229	886	23	.	.	PUNCT
fsr-3229	887	1	what	what	PRON
fsr-3229	887	2	happens	happen	VERB
fsr-3229	887	3	if	if	SCONJ
fsr-3229	887	4	an	an	DET
fsr-3229	887	5	investor	investor	NOUN
fsr-3229	887	6	withdraws	withdraw	VERB
fsr-3229	887	7	enough	enough	ADV
fsr-3229	887	8	to	to	PART
fsr-3229	887	9	jump	jump	VERB
fsr-3229	887	10	to	to	ADP
fsr-3229	887	11	the	the	DET
fsr-3229	887	12	tax	tax	NOUN
fsr-3229	887	13	rate	rate	NOUN
fsr-3229	887	14	of	of	ADP
fsr-3229	887	15	0.336	0.336	NUM
fsr-3229	887	16	?	?	PUNCT
fsr-3229	888	1	this	this	PRON
fsr-3229	888	2	is	be	AUX
fsr-3229	888	3	illustrated	illustrate	VERB
fsr-3229	888	4	in	in	ADP
fsr-3229	888	5	examples	example	NOUN
fsr-3229	888	6	6	6	NUM
fsr-3229	888	7	and	and	CCONJ
fsr-3229	888	8	7	7	NUM
fsr-3229	888	9	of	of	ADP
fsr-3229	888	10	table	table	NOUN
fsr-3229	888	11	7	7	NUM
fsr-3229	888	12	where	where	SCONJ
fsr-3229	888	13	there	there	PRON
fsr-3229	888	14	begins	begin	VERB
fsr-3229	888	15	a	a	DET
fsr-3229	888	16	decrease	decrease	NOUN
fsr-3229	888	17	in	in	ADP
fsr-3229	888	18	the	the	DET
fsr-3229	888	19	marginal	marginal	ADJ
fsr-3229	888	20	gain	gain	NOUN
fsr-3229	888	21	as	as	SCONJ
fsr-3229	888	22	the	the	DET
fsr-3229	888	23	withdrawal	withdrawal	NOUN
fsr-3229	888	24	increases	increase	VERB
fsr-3229	888	25	past	past	ADP
fsr-3229	888	26	our	our	PRON
fsr-3229	888	27	next	next	ADJ
fsr-3229	888	28	discovery	discovery	NOUN
fsr-3229	888	29	point	point	NOUN
fsr-3229	888	30	of	of	ADP
fsr-3229	888	31	dp4	dp4	PROPN
fsr-3229	888	32	�	�	PROPN
fsr-3229	888	33	$	$	SYM
fsr-3229	888	34	307,879	307,879	NUM
fsr-3229	888	35	to	to	ADP
fsr-3229	888	36	the	the	DET
fsr-3229	888	37	nearest	near	ADJ
fsr-3229	888	38	dollar	dollar	NOUN
fsr-3229	888	39	.	.	PUNCT
fsr-3229	889	1	the	the	DET
fsr-3229	889	2	applicable	applicable	ADJ
fsr-3229	889	3	taxable	taxable	ADJ
fsr-3229	889	4	income	income	NOUN
fsr-3229	889	5	for	for	ADP
fsr-3229	889	6	the	the	DET
fsr-3229	889	7	marginal	marginal	ADJ
fsr-3229	889	8	tax	tax	NOUN
fsr-3229	889	9	rate	rate	NOUN
fsr-3229	889	10	of	of	ADP
fsr-3229	889	11	0.336	0.336	NUM
fsr-3229	889	12	(	(	PUNCT
fsr-3229	889	13	line	line	NOUN
fsr-3229	889	14	39	39	NUM
fsr-3229	889	15	)	)	PUNCT
fsr-3229	889	16	is	be	AUX
fsr-3229	889	17	$	$	SYM
fsr-3229	889	18	0	0	NUM
fsr-3229	889	19	(	(	PUNCT
fsr-3229	889	20	line	line	NOUN
fsr-3229	889	21	41	41	NUM
fsr-3229	889	22	)	)	PUNCT
fsr-3229	889	23	in	in	ADP
fsr-3229	889	24	example	example	NOUN
fsr-3229	889	25	6	6	NUM
fsr-3229	889	26	but	but	CCONJ
fsr-3229	889	27	becomes	become	VERB
fsr-3229	889	28	positive	positive	ADJ
fsr-3229	889	29	at	at	ADP
fsr-3229	889	30	$	$	SYM
fsr-3229	889	31	0.01	0.01	NUM
fsr-3229	889	32	(	(	PUNCT
fsr-3229	889	33	line	line	NOUN
fsr-3229	889	34	41	41	NUM
fsr-3229	889	35	)	)	PUNCT
fsr-3229	889	36	in	in	ADP
fsr-3229	889	37	example	example	NOUN
fsr-3229	889	38	7	7	NUM
fsr-3229	889	39	when	when	SCONJ
fsr-3229	889	40	diw	diw	PROPN
fsr-3229	889	41	�	�	PROPN
fsr-3229	889	42	$	$	SYM
fsr-3229	889	43	307,879.16	307,879.16	NUM
fsr-3229	889	44	indicating	indicate	VERB
fsr-3229	889	45	we	we	PRON
fsr-3229	889	46	have	have	AUX
fsr-3229	889	47	reached	reach	VERB
fsr-3229	889	48	dp4	dp4	NOUN
fsr-3229	889	49	to	to	ADP
fsr-3229	889	50	the	the	DET
fsr-3229	889	51	nearest	near	ADJ
fsr-3229	889	52	penny	penny	NOUN
fsr-3229	889	53	.	.	PUNCT
fsr-3229	890	1	if	if	SCONJ
fsr-3229	890	2	we	we	PRON
fsr-3229	890	3	were	be	AUX
fsr-3229	890	4	to	to	PART
fsr-3229	890	5	increase	increase	VERB
fsr-3229	890	6	401r.m	401r.m	NOUN
fsr-3229	890	7	.	.	PUNCT
fsr-3229	891	1	hull	hull	NOUN
fsr-3229	891	2	,	,	PUNCT
fsr-3229	891	3	j.b	j.b	PROPN
fsr-3229	891	4	.	.	PROPN
fsr-3229	891	5	hull	hull	NOUN
fsr-3229	891	6	/	/	SYM
fsr-3229	891	7	financial	financial	ADJ
fsr-3229	891	8	services	service	NOUN
fsr-3229	891	9	review	review	VERB
fsr-3229	891	10	25	25	NUM
fsr-3229	891	11	(	(	PUNCT
fsr-3229	891	12	2016	2016	NUM
fsr-3229	891	13	)	)	PUNCT
fsr-3229	892	1	373–414	373–414	NUM
fsr-3229	892	2	diw	diw	PROPN
fsr-3229	892	3	to	to	ADP
fsr-3229	892	4	$	$	SYM
fsr-3229	892	5	307,880	307,880	NUM
fsr-3229	892	6	,	,	PUNCT
fsr-3229	892	7	we	we	PRON
fsr-3229	892	8	would	would	AUX
fsr-3229	892	9	find	find	VERB
fsr-3229	892	10	a	a	DET
fsr-3229	892	11	fall	fall	NOUN
fsr-3229	892	12	in	in	ADP
fsr-3229	892	13	the	the	DET
fsr-3229	892	14	gain	gain	NOUN
fsr-3229	892	15	on	on	ADP
fsr-3229	892	16	line	line	NOUN
fsr-3229	892	17	58	58	NUM
fsr-3229	892	18	from	from	ADP
fsr-3229	892	19	$	$	SYM
fsr-3229	892	20	28,495.62	28,495.62	NUM
fsr-3229	892	21	to	to	ADP
fsr-3229	892	22	$	$	SYM
fsr-3229	892	23	28,495.59	28,495.59	NUM
fsr-3229	892	24	.	.	PUNCT
fsr-3229	893	1	the	the	DET
fsr-3229	893	2	three	three	NUM
fsr-3229	893	3	cents	cent	NOUN
fsr-3229	893	4	fall	fall	NOUN
fsr-3229	893	5	is	be	AUX
fsr-3229	893	6	explain	explain	VERB
fsr-3229	893	7	by	by	ADP
fsr-3229	893	8	the	the	DET
fsr-3229	893	9	additional	additional	ADJ
fsr-3229	893	10	component	component	NOUN
fsr-3229	893	11	in	in	ADP
fsr-3229	893	12	our	our	PRON
fsr-3229	893	13	gain	gain	NOUN
fsr-3229	893	14	formula	formula	NOUN
fsr-3229	893	15	of	of	ADP
fsr-3229	893	16	�	�	PROPN
fsr-3229	893	17	t5(withdrawal	t5(withdrawal	NOUN
fsr-3229	893	18	-	-	PUNCT
fsr-3229	893	19	dp4	dp4	PROPN
fsr-3229	893	20	)	)	PUNCT
fsr-3229	893	21	�	�	PROPN
fsr-3229	893	22	(	(	PUNCT
fsr-3229	893	23	0.30	0.30	NUM
fsr-3229	893	24	�	�	PROPN
fsr-3229	893	25	0.336)($307,880	0.336)($307,880	VERB
fsr-3229	893	26	�	�	PROPN
fsr-3229	893	27	$	$	SYM
fsr-3229	893	28	307,879.16	307,879.16	NUM
fsr-3229	893	29	)	)	PUNCT
fsr-3229	893	30	�	�	PROPN
fsr-3229	893	31	�	�	PROPN
fsr-3229	893	32	$	$	SYM
fsr-3229	893	33	0.03	0.03	NUM
fsr-3229	893	34	.	.	PUNCT
fsr-3229	894	1	the	the	DET
fsr-3229	894	2	fall	fall	NOUN
fsr-3229	894	3	continues	continue	VERB
fsr-3229	894	4	with	with	ADP
fsr-3229	894	5	greater	great	ADJ
fsr-3229	894	6	withdrawals	withdrawal	NOUN
fsr-3229	894	7	since	since	SCONJ
fsr-3229	894	8	our	our	PRON
fsr-3229	894	9	couple	couple	NOUN
fsr-3229	894	10	’s	’s	PART
fsr-3229	894	11	contribution	contribution	NOUN
fsr-3229	894	12	to	to	ADP
fsr-3229	894	13	a	a	DET
fsr-3229	894	14	deductible	deductible	ADJ
fsr-3229	894	15	ira	ira	PROPN
fsr-3229	894	16	gets	get	VERB
fsr-3229	894	17	only	only	ADV
fsr-3229	894	18	tc	tc	NUM
fsr-3229	894	19	�	�	PROPN
fsr-3229	894	20	0.30	0.30	NUM
fsr-3229	894	21	and	and	CCONJ
fsr-3229	894	22	the	the	DET
fsr-3229	894	23	marginal	marginal	ADJ
fsr-3229	894	24	tw	tw	NOUN
fsr-3229	894	25	beginning	begin	VERB
fsr-3229	894	26	with	with	ADP
fsr-3229	894	27	dp4	dp4	PROPN
fsr-3229	894	28	is	be	AUX
fsr-3229	894	29	0.336	0.336	NUM
fsr-3229	894	30	and	and	CCONJ
fsr-3229	894	31	covers	cover	VERB
fsr-3229	894	32	the	the	DET
fsr-3229	894	33	dp5	dp5	NOUN
fsr-3229	894	34	-	-	PUNCT
fsr-3229	894	35	dp4	dp4	NOUN
fsr-3229	894	36	range	range	NOUN
fsr-3229	894	37	.	.	PUNCT
fsr-3229	895	1	finally	finally	ADV
fsr-3229	895	2	,	,	PUNCT
fsr-3229	895	3	as	as	SCONJ
fsr-3229	895	4	seen	see	VERB
fsr-3229	895	5	in	in	ADP
fsr-3229	895	6	table	table	NOUN
fsr-3229	895	7	7	7	NUM
fsr-3229	895	8	,	,	PUNCT
fsr-3229	895	9	the	the	DET
fsr-3229	895	10	odi%	odi%	NOUN
fsr-3229	895	11	is	be	AUX
fsr-3229	895	12	62.61	62.61	NUM
fsr-3229	895	13	%	%	NOUN
fsr-3229	895	14	(	(	PUNCT
fsr-3229	895	15	line	line	NOUN
fsr-3229	895	16	60	60	NUM
fsr-3229	895	17	)	)	PUNCT
fsr-3229	895	18	and	and	CCONJ
fsr-3229	895	19	this	this	PRON
fsr-3229	895	20	is	be	AUX
fsr-3229	895	21	our	our	PRON
fsr-3229	895	22	upper	upper	ADJ
fsr-3229	895	23	bound	bind	VERB
fsr-3229	895	24	odi%	odi%	NOUN
fsr-3229	895	25	.	.	PROPN
fsr-3229	896	1	6.4	6.4	NUM
fsr-3229	896	2	.	.	PUNCT
fsr-3229	897	1	our	our	PRON
fsr-3229	897	2	couple	couple	NOUN
fsr-3229	897	3	’s	’s	PART
fsr-3229	897	4	optimal	optimal	ADJ
fsr-3229	897	5	rvd	rvd	ADJ
fsr-3229	897	6	outcomes	outcome	NOUN
fsr-3229	897	7	as	as	SCONJ
fsr-3229	897	8	we	we	PRON
fsr-3229	897	9	just	just	ADV
fsr-3229	897	10	saw	see	VERB
fsr-3229	897	11	,	,	PUNCT
fsr-3229	897	12	marginal	marginal	ADJ
fsr-3229	897	13	gains	gain	NOUN
fsr-3229	897	14	are	be	AUX
fsr-3229	897	15	maximized	maximize	VERB
fsr-3229	897	16	between	between	ADP
fsr-3229	897	17	dp3	dp3	PROPN
fsr-3229	897	18	and	and	CCONJ
fsr-3229	897	19	dp4	dp4	PROPN
fsr-3229	897	20	.	.	PUNCT
fsr-3229	898	1	the	the	DET
fsr-3229	898	2	incremental	incremental	ADJ
fsr-3229	898	3	increase	increase	NOUN
fsr-3229	898	4	in	in	ADP
fsr-3229	898	5	gain	gain	NOUN
fsr-3229	898	6	is	be	AUX
fsr-3229	898	7	zero	zero	NUM
fsr-3229	898	8	from	from	ADP
fsr-3229	898	9	the	the	DET
fsr-3229	898	10	156,512th	156,512th	NUM
fsr-3229	898	11	withdrawal	withdrawal	NOUN
fsr-3229	898	12	dollar	dollar	NOUN
fsr-3229	898	13	to	to	ADP
fsr-3229	898	14	the	the	DET
fsr-3229	898	15	307,879th	307,879th	NUM
fsr-3229	898	16	withdrawal	withdrawal	NOUN
fsr-3229	898	17	dollar	dollar	NOUN
fsr-3229	898	18	.	.	PUNCT
fsr-3229	899	1	this	this	PRON
fsr-3229	899	2	is	be	AUX
fsr-3229	899	3	because	because	SCONJ
fsr-3229	899	4	tc	tc	NUM
fsr-3229	899	5	�	�	PROPN
fsr-3229	899	6	tw	tw	PROPN
fsr-3229	899	7	�	�	PROPN
fsr-3229	899	8	0.30	0.30	NUM
fsr-3229	899	9	for	for	ADP
fsr-3229	899	10	this	this	DET
fsr-3229	899	11	range	range	NOUN
fsr-3229	899	12	.	.	PUNCT
fsr-3229	900	1	during	during	ADP
fsr-3229	900	2	the	the	DET
fsr-3229	900	3	withdrawal	withdrawal	NOUN
fsr-3229	900	4	of	of	ADP
fsr-3229	900	5	307,879th	307,879th	NUM
fsr-3229	900	6	dollar	dollar	NOUN
fsr-3229	900	7	,	,	PUNCT
fsr-3229	900	8	our	our	PRON
fsr-3229	900	9	couple	couple	NOUN
fsr-3229	900	10	jumps	jump	VERB
fsr-3229	900	11	to	to	ADP
fsr-3229	900	12	a	a	DET
fsr-3229	900	13	higher	high	ADJ
fsr-3229	900	14	tax	tax	NOUN
fsr-3229	900	15	bracket	bracket	NOUN
fsr-3229	900	16	and	and	CCONJ
fsr-3229	900	17	begin	begin	VERB
fsr-3229	900	18	to	to	PART
fsr-3229	900	19	be	be	AUX
fsr-3229	900	20	penalized	penalize	VERB
fsr-3229	900	21	since	since	SCONJ
fsr-3229	900	22	the	the	DET
fsr-3229	900	23	marginal	marginal	ADJ
fsr-3229	900	24	tw	tw	NOUN
fsr-3229	900	25	is	be	AUX
fsr-3229	900	26	greater	great	ADJ
fsr-3229	900	27	than	than	ADP
fsr-3229	900	28	tc	tc	NOUN
fsr-3229	900	29	.	.	PUNCT
fsr-3229	901	1	the	the	DET
fsr-3229	901	2	midpoint	midpoint	NOUN
fsr-3229	901	3	of	of	ADP
fsr-3229	901	4	the	the	DET
fsr-3229	901	5	optimal	optimal	ADJ
fsr-3229	901	6	withdrawal	withdrawal	NOUN
fsr-3229	901	7	range	range	NOUN
fsr-3229	901	8	is	be	AUX
fsr-3229	901	9	(	(	PUNCT
fsr-3229	901	10	$	$	SYM
fsr-3229	901	11	156,512	156,512	NUM
fsr-3229	901	12	�	�	PROPN
fsr-3229	901	13	$	$	SYM
fsr-3229	901	14	307,879)/2	307,879)/2	NUM
fsr-3229	901	15	�	�	PROPN
fsr-3229	901	16	$	$	SYM
fsr-3229	901	17	232,196	232,196	NUM
fsr-3229	901	18	.	.	PUNCT
fsr-3229	902	1	on	on	ADP
fsr-3229	902	2	a	a	DET
fsr-3229	902	3	marginal	marginal	ADJ
fsr-3229	902	4	gain	gain	NOUN
fsr-3229	902	5	basis	basis	NOUN
fsr-3229	902	6	,	,	PUNCT
fsr-3229	902	7	there	there	PRON
fsr-3229	902	8	is	be	VERB
fsr-3229	902	9	a	a	DET
fsr-3229	902	10	broad	broad	ADJ
fsr-3229	902	11	odi%	odi%	NOUN
fsr-3229	902	12	range	range	NOUN
fsr-3229	902	13	from	from	ADP
fsr-3229	902	14	31.83	31.83	NUM
fsr-3229	902	15	%	%	NOUN
fsr-3229	902	16	to	to	ADP
fsr-3229	902	17	62.61	62.61	NUM
fsr-3229	902	18	%	%	NOUN
fsr-3229	902	19	.	.	PUNCT
fsr-3229	903	1	unless	unless	SCONJ
fsr-3229	903	2	our	our	PRON
fsr-3229	903	3	couple	couple	NOUN
fsr-3229	903	4	has	have	VERB
fsr-3229	903	5	factors	factor	NOUN
fsr-3229	903	6	other	other	ADJ
fsr-3229	903	7	than	than	ADP
fsr-3229	903	8	the	the	DET
fsr-3229	903	9	tax	tax	NOUN
fsr-3229	903	10	rate	rate	NOUN
fsr-3229	903	11	differential	differential	NOUN
fsr-3229	903	12	to	to	PART
fsr-3229	903	13	consider	consider	VERB
fsr-3229	903	14	that	that	PRON
fsr-3229	903	15	would	would	AUX
fsr-3229	903	16	favor	favor	VERB
fsr-3229	903	17	either	either	CCONJ
fsr-3229	903	18	a	a	DET
fsr-3229	903	19	deductible	deductible	ADJ
fsr-3229	903	20	ira	ira	PROPN
fsr-3229	903	21	or	or	CCONJ
fsr-3229	903	22	a	a	DET
fsr-3229	903	23	roth	roth	PROPN
fsr-3229	903	24	ira	ira	PROPN
fsr-3229	903	25	,	,	PUNCT
fsr-3229	903	26	an	an	DET
fsr-3229	903	27	argument	argument	NOUN
fsr-3229	903	28	can	can	AUX
fsr-3229	903	29	be	be	AUX
fsr-3229	903	30	made	make	VERB
fsr-3229	903	31	that	that	SCONJ
fsr-3229	903	32	the	the	DET
fsr-3229	903	33	safest	safe	ADJ
fsr-3229	903	34	rvd	rvd	NOUN
fsr-3229	903	35	allocation	allocation	NOUN
fsr-3229	903	36	would	would	AUX
fsr-3229	903	37	be	be	AUX
fsr-3229	903	38	odi%	odi%	PROPN
fsr-3229	903	39	�	�	NOUN
fsr-3229	903	40	(	(	PUNCT
fsr-3229	903	41	31.83	31.83	NUM
fsr-3229	903	42	%	%	NOUN
fsr-3229	903	43	�	�	PROPN
fsr-3229	903	44	62.61%)/2	62.61%)/2	PROPN
fsr-3229	903	45	�	�	PROPN
fsr-3229	903	46	47.22	47.22	NUM
fsr-3229	903	47	%	%	NOUN
fsr-3229	903	48	.	.	PUNCT
fsr-3229	904	1	by	by	ADP
fsr-3229	904	2	choosing	choose	VERB
fsr-3229	904	3	this	this	DET
fsr-3229	904	4	midpoint	midpoint	NOUN
fsr-3229	904	5	percentage	percentage	NOUN
fsr-3229	904	6	,	,	PUNCT
fsr-3229	904	7	we	we	PRON
fsr-3229	904	8	allow	allow	VERB
fsr-3229	904	9	leeway	leeway	NOUN
fsr-3229	904	10	on	on	ADP
fsr-3229	904	11	both	both	DET
fsr-3229	904	12	sides	side	NOUN
fsr-3229	904	13	if	if	SCONJ
fsr-3229	904	14	any	any	DET
fsr-3229	904	15	inputs	input	NOUN
fsr-3229	904	16	are	be	AUX
fsr-3229	904	17	less	less	ADJ
fsr-3229	904	18	than	than	ADP
fsr-3229	904	19	precise	precise	ADJ
fsr-3229	904	20	.	.	PUNCT
fsr-3229	905	1	thus	thus	ADV
fsr-3229	905	2	,	,	PUNCT
fsr-3229	905	3	a	a	DET
fsr-3229	905	4	recommendation	recommendation	NOUN
fsr-3229	905	5	would	would	AUX
fsr-3229	905	6	be	be	AUX
fsr-3229	905	7	47.22	47.22	NUM
fsr-3229	905	8	%	%	NOUN
fsr-3229	905	9	of	of	ADP
fsr-3229	905	10	the	the	DET
fsr-3229	905	11	annual	annual	ADJ
fsr-3229	905	12	maximum	maximum	ADJ
fsr-3229	905	13	deductible	deductible	ADJ
fsr-3229	905	14	ira	ira	PROPN
fsr-3229	905	15	contribution	contribution	NOUN
fsr-3229	905	16	and	and	CCONJ
fsr-3229	905	17	52.78	52.78	NUM
fsr-3229	905	18	%	%	NOUN
fsr-3229	905	19	of	of	ADP
fsr-3229	905	20	the	the	DET
fsr-3229	905	21	annual	annual	ADJ
fsr-3229	905	22	maximum	maximum	PROPN
fsr-3229	905	23	roth	roth	PROPN
fsr-3229	905	24	ira	ira	PROPN
fsr-3229	905	25	contribution	contribution	PROPN
fsr-3229	905	26	.	.	PUNCT
fsr-3229	906	1	given	give	VERB
fsr-3229	906	2	the	the	DET
fsr-3229	906	3	maximum	maximum	ADJ
fsr-3229	906	4	mean	mean	ADJ
fsr-3229	906	5	annual	annual	ADJ
fsr-3229	906	6	contribution	contribution	NOUN
fsr-3229	906	7	of	of	ADP
fsr-3229	906	8	$	$	SYM
fsr-3229	906	9	28,974	28,974	NUM
fsr-3229	906	10	for	for	ADP
fsr-3229	906	11	a	a	DET
fsr-3229	906	12	deductible	deductible	ADJ
fsr-3229	906	13	ira	ira	PROPN
fsr-3229	906	14	as	as	SCONJ
fsr-3229	906	15	computed	compute	VERB
fsr-3229	906	16	in	in	ADP
fsr-3229	906	17	table	table	NOUN
fsr-3229	906	18	5	5	NUM
fsr-3229	906	19	,	,	PUNCT
fsr-3229	906	20	we	we	PRON
fsr-3229	906	21	have	have	AUX
fsr-3229	906	22	:	:	PUNCT
fsr-3229	906	23	0.4722214($28,974	0.4722214($28,974	ADJ
fsr-3229	906	24	)	)	PUNCT
fsr-3229	906	25	�	�	PROPN
fsr-3229	906	26	$	$	SYM
fsr-3229	906	27	13,682	13,682	NUM
fsr-3229	906	28	allocated	allocate	VERB
fsr-3229	906	29	to	to	ADP
fsr-3229	906	30	a	a	DET
fsr-3229	906	31	deductible	deductible	ADJ
fsr-3229	906	32	ira	ira	PROPN
fsr-3229	906	33	.	.	PUNCT
fsr-3229	907	1	similarly	similarly	ADV
fsr-3229	907	2	,	,	PUNCT
fsr-3229	907	3	given	give	VERB
fsr-3229	907	4	the	the	DET
fsr-3229	907	5	maximum	maximum	PROPN
fsr-3229	907	6	roth	roth	PROPN
fsr-3229	907	7	ira	ira	PROPN
fsr-3229	907	8	contribution	contribution	NOUN
fsr-3229	907	9	of	of	ADP
fsr-3229	907	10	$	$	SYM
fsr-3229	907	11	20,282	20,282	NUM
fsr-3229	907	12	,	,	PUNCT
fsr-3229	907	13	we	we	PRON
fsr-3229	907	14	have	have	VERB
fsr-3229	907	15	0.5277786($20,282	0.5277786($20,282	NOUN
fsr-3229	907	16	)	)	PUNCT
fsr-3229	907	17	�	�	PROPN
fsr-3229	907	18	$	$	SYM
fsr-3229	907	19	10,704	10,704	NUM
fsr-3229	907	20	allocated	allocate	VERB
fsr-3229	907	21	to	to	ADP
fsr-3229	907	22	a	a	DET
fsr-3229	907	23	roth	roth	PROPN
fsr-3229	907	24	ira	ira	PROPN
fsr-3229	907	25	.	.	PUNCT
fsr-3229	908	1	the	the	DET
fsr-3229	908	2	corresponding	corresponding	ADJ
fsr-3229	908	3	optimal	optimal	ADJ
fsr-3229	908	4	annual	annual	ADJ
fsr-3229	908	5	withdrawals	withdrawal	NOUN
fsr-3229	908	6	generated	generate	VERB
fsr-3229	908	7	at	at	ADP
fsr-3229	908	8	retirement	retirement	NOUN
fsr-3229	908	9	would	would	AUX
fsr-3229	908	10	be	be	AUX
fsr-3229	908	11	0.4722214($491,710	0.4722214($491,710	ADJ
fsr-3229	908	12	)	)	PUNCT
fsr-3229	908	13	�	�	PROPN
fsr-3229	908	14	$	$	SYM
fsr-3229	908	15	232,196	232,196	NUM
fsr-3229	908	16	from	from	ADP
fsr-3229	908	17	a	a	DET
fsr-3229	908	18	deductible	deductible	ADJ
fsr-3229	908	19	ira	ira	NOUN
fsr-3229	908	20	and	and	CCONJ
fsr-3229	908	21	0.5277786($344,201	0.5277786($344,201	NOUN
fsr-3229	908	22	)	)	PUNCT
fsr-3229	908	23	�	�	PROPN
fsr-3229	908	24	$	$	SYM
fsr-3229	908	25	181,662	181,662	NUM
fsr-3229	908	26	from	from	ADP
fsr-3229	908	27	a	a	DET
fsr-3229	908	28	roth	roth	PROPN
fsr-3229	908	29	ira	ira	PROPN
fsr-3229	908	30	.	.	PROPN
fsr-3229	909	1	7	7	X
fsr-3229	909	2	.	.	X
fsr-3229	909	3	plotting	plot	VERB
fsr-3229	909	4	the	the	DET
fsr-3229	909	5	optimal	optimal	ADJ
fsr-3229	909	6	rvd	rvd	ADJ
fsr-3229	909	7	range	range	NOUN
fsr-3229	909	8	in	in	ADP
fsr-3229	909	9	this	this	DET
fsr-3229	909	10	section	section	NOUN
fsr-3229	909	11	,	,	PUNCT
fsr-3229	909	12	we	we	PRON
fsr-3229	909	13	plot	plot	VERB
fsr-3229	909	14	the	the	DET
fsr-3229	909	15	annual	annual	ADJ
fsr-3229	909	16	gains	gain	NOUN
fsr-3229	909	17	and	and	CCONJ
fsr-3229	909	18	annual	annual	ADJ
fsr-3229	909	19	withdrawals	withdrawal	NOUN
fsr-3229	909	20	.	.	PUNCT
fsr-3229	910	1	the	the	DET
fsr-3229	910	2	extent	extent	NOUN
fsr-3229	910	3	to	to	PART
fsr-3229	910	4	which	which	PRON
fsr-3229	910	5	the	the	DET
fsr-3229	910	6	annual	annual	ADJ
fsr-3229	910	7	match	match	NOUN
fsr-3229	910	8	/	/	SYM
fsr-3229	910	9	oi	oi	PROPN
fsr-3229	910	10	influence	influence	NOUN
fsr-3229	910	11	the	the	DET
fsr-3229	910	12	gain	gain	NOUN
fsr-3229	910	13	depends	depend	VERB
fsr-3229	910	14	on	on	ADP
fsr-3229	910	15	assumptions	assumption	NOUN
fsr-3229	910	16	about	about	ADP
fsr-3229	910	17	when	when	SCONJ
fsr-3229	910	18	the	the	DET
fsr-3229	910	19	match	match	NOUN
fsr-3229	910	20	/	/	SYM
fsr-3229	910	21	oi	oi	PROPN
fsr-3229	910	22	is	be	AUX
fsr-3229	910	23	taxed	tax	VERB
fsr-3229	910	24	and	and	CCONJ
fsr-3229	910	25	how	how	SCONJ
fsr-3229	910	26	much	much	ADJ
fsr-3229	910	27	of	of	ADP
fsr-3229	910	28	it	it	PRON
fsr-3229	910	29	is	be	AUX
fsr-3229	910	30	taxed.10	taxed.10	NUM
fsr-3229	910	31	fig	fig	NOUN
fsr-3229	910	32	.	.	PUNCT
fsr-3229	911	1	1	1	NUM
fsr-3229	911	2	assumes	assume	VERB
fsr-3229	911	3	diw	diw	PROPN
fsr-3229	911	4	is	be	AUX
fsr-3229	911	5	withdrawn	withdraw	VERB
fsr-3229	911	6	first	first	ADV
fsr-3229	911	7	and	and	CCONJ
fsr-3229	911	8	the	the	DET
fsr-3229	911	9	match	match	NOUN
fsr-3229	911	10	/	/	SYM
fsr-3229	911	11	oi	oi	PROPN
fsr-3229	911	12	is	be	AUX
fsr-3229	911	13	withdrawn	withdraw	VERB
fsr-3229	911	14	last	last	ADV
fsr-3229	911	15	.	.	PUNCT
fsr-3229	912	1	fig	fig	NOUN
fsr-3229	912	2	.	.	PUNCT
fsr-3229	913	1	2	2	NUM
fsr-3229	913	2	assumes	assume	VERB
fsr-3229	913	3	the	the	DET
fsr-3229	913	4	match	match	NOUN
fsr-3229	913	5	is	be	AUX
fsr-3229	913	6	withdrawn	withdraw	VERB
fsr-3229	913	7	first	first	ADV
fsr-3229	913	8	while	while	SCONJ
fsr-3229	913	9	oi	oi	ADV
fsr-3229	913	10	is	be	AUX
fsr-3229	913	11	withdrawn	withdraw	VERB
fsr-3229	913	12	last	last	ADV
fsr-3229	913	13	.	.	PUNCT
fsr-3229	914	1	both	both	DET
fsr-3229	914	2	figures	figure	NOUN
fsr-3229	914	3	show	show	VERB
fsr-3229	914	4	average	average	ADJ
fsr-3229	914	5	and	and	CCONJ
fsr-3229	914	6	marginal	marginal	ADJ
fsr-3229	914	7	gains	gain	NOUN
fsr-3229	914	8	.	.	PUNCT
fsr-3229	915	1	7.1	7.1	NUM
fsr-3229	915	2	.	.	PUNCT
fsr-3229	916	1	an	an	DET
fsr-3229	916	2	optimal	optimal	ADJ
fsr-3229	916	3	rvd	rvd	NOUN
fsr-3229	916	4	allocation	allocation	NOUN
fsr-3229	916	5	without	without	ADP
fsr-3229	916	6	the	the	DET
fsr-3229	916	7	match	match	NOUN
fsr-3229	916	8	/	/	SYM
fsr-3229	916	9	oi	oi	PROPN
fsr-3229	916	10	for	for	ADP
fsr-3229	916	11	fig	fig	NOUN
fsr-3229	916	12	.	.	PUNCT
fsr-3229	917	1	1	1	NUM
fsr-3229	917	2	,	,	PUNCT
fsr-3229	917	3	we	we	PRON
fsr-3229	917	4	choose	choose	VERB
fsr-3229	917	5	the	the	DET
fsr-3229	917	6	following	follow	VERB
fsr-3229	917	7	18	18	NUM
fsr-3229	917	8	annual	annual	ADJ
fsr-3229	917	9	withdrawals	withdrawal	NOUN
fsr-3229	917	10	:	:	PUNCT
fsr-3229	917	11	$	$	SYM
fsr-3229	917	12	0	0	NUM
fsr-3229	917	13	(	(	PUNCT
fsr-3229	917	14	all	all	DET
fsr-3229	917	15	roth	roth	PROPN
fsr-3229	917	16	)	)	PUNCT
fsr-3229	917	17	,	,	PUNCT
fsr-3229	917	18	$	$	SYM
fsr-3229	917	19	46,397	46,397	NUM
fsr-3229	917	20	(	(	PUNCT
fsr-3229	917	21	dp1	dp1	PROPN
fsr-3229	917	22	)	)	PUNCT
fsr-3229	917	23	,	,	PUNCT
fsr-3229	917	24	$	$	SYM
fsr-3229	917	25	69,111	69,111	NUM
fsr-3229	917	26	(	(	PUNCT
fsr-3229	917	27	dp2	dp2	PROPN
fsr-3229	917	28	)	)	PUNCT
fsr-3229	917	29	,	,	PUNCT
fsr-3229	917	30	$	$	SYM
fsr-3229	917	31	112,812	112,812	NUM
fsr-3229	917	32	,	,	PUNCT
fsr-3229	917	33	$	$	SYM
fsr-3229	917	34	156,512	156,512	NUM
fsr-3229	917	35	(	(	PUNCT
fsr-3229	917	36	dp3	dp3	PROPN
fsr-3229	917	37	)	)	PUNCT
fsr-3229	917	38	,	,	PUNCT
fsr-3229	917	39	$	$	SYM
fsr-3229	917	40	194,354	194,354	NUM
fsr-3229	917	41	,	,	PUNCT
fsr-3229	917	42	$	$	SYM
fsr-3229	917	43	232,196	232,196	NUM
fsr-3229	917	44	(	(	PUNCT
fsr-3229	917	45	midpoint	midpoint	NOUN
fsr-3229	917	46	of	of	ADP
fsr-3229	917	47	optimal	optimal	ADJ
fsr-3229	917	48	range	range	NOUN
fsr-3229	917	49	)	)	PUNCT
fsr-3229	917	50	,	,	PUNCT
fsr-3229	917	51	$	$	SYM
fsr-3229	917	52	270,037	270,037	NUM
fsr-3229	917	53	,	,	PUNCT
fsr-3229	917	54	$	$	SYM
fsr-3229	917	55	307,879	307,879	NUM
fsr-3229	917	56	(	(	PUNCT
fsr-3229	917	57	dp4	dp4	PROPN
fsr-3229	917	58	)	)	PUNCT
fsr-3229	917	59	,	,	PUNCT
fsr-3229	917	60	$	$	SYM
fsr-3229	917	61	347,178	347,178	NUM
fsr-3229	917	62	,	,	PUNCT
fsr-3229	917	63	$	$	SYM
fsr-3229	917	64	386,478	386,478	NUM
fsr-3229	917	65	,	,	PUNCT
fsr-3229	917	66	$	$	SYM
fsr-3229	917	67	425,777	425,777	NUM
fsr-3229	917	68	,	,	PUNCT
fsr-3229	917	69	$	$	SYM
fsr-3229	917	70	465,076	465,076	NUM
fsr-3229	917	71	(	(	PUNCT
fsr-3229	917	72	dp5	dp5	NOUN
fsr-3229	917	73	)	)	PUNCT
fsr-3229	917	74	,	,	PUNCT
fsr-3229	917	75	$	$	SYM
fsr-3229	917	76	491,710	491,710	NUM
fsr-3229	917	77	(	(	PUNCT
fsr-3229	917	78	maximum	maximum	ADJ
fsr-3229	917	79	diw	diw	PROPN
fsr-3229	917	80	)	)	PUNCT
fsr-3229	917	81	,	,	PUNCT
fsr-3229	917	82	$	$	SYM
fsr-3229	917	83	529,037	529,037	NUM
fsr-3229	917	84	,	,	PUNCT
fsr-3229	917	85	$	$	SYM
fsr-3229	917	86	566,365	566,365	NUM
fsr-3229	917	87	(	(	PUNCT
fsr-3229	917	88	maximum	maximum	ADJ
fsr-3229	917	89	diw	diw	PROPN
fsr-3229	917	90	plus	plus	CCONJ
fsr-3229	917	91	match	match	NOUN
fsr-3229	917	92	)	)	PUNCT
fsr-3229	917	93	,	,	PUNCT
fsr-3229	917	94	$	$	SYM
fsr-3229	917	95	603,692	603,692	NUM
fsr-3229	917	96	,	,	PUNCT
fsr-3229	917	97	and	and	CCONJ
fsr-3229	917	98	$	$	SYM
fsr-3229	917	99	641,019	641,019	NUM
fsr-3229	917	100	(	(	PUNCT
fsr-3229	917	101	maximum	maximum	ADJ
fsr-3229	917	102	diw	diw	PROPN
fsr-3229	917	103	plus	plus	CCONJ
fsr-3229	917	104	match	match	PROPN
fsr-3229	917	105	/	/	SYM
fsr-3229	917	106	oi	oi	PROPN
fsr-3229	917	107	)	)	PUNCT
fsr-3229	917	108	.	.	PUNCT
fsr-3229	918	1	fig	fig	NOUN
fsr-3229	918	2	.	.	PUNCT
fsr-3229	919	1	1	1	NUM
fsr-3229	919	2	has	have	VERB
fsr-3229	919	3	a	a	DET
fsr-3229	919	4	flat	flat	ADJ
fsr-3229	919	5	optimal	optimal	ADJ
fsr-3229	919	6	range	range	NOUN
fsr-3229	919	7	covering	cover	VERB
fsr-3229	919	8	diws	diw	NOUN
fsr-3229	919	9	from	from	ADP
fsr-3229	919	10	402	402	NUM
fsr-3229	919	11	r.m	r.m	PROPN
fsr-3229	919	12	.	.	PROPN
fsr-3229	919	13	hull	hull	PROPN
fsr-3229	919	14	,	,	PUNCT
fsr-3229	919	15	j.b	j.b	PROPN
fsr-3229	919	16	.	.	PROPN
fsr-3229	919	17	hull	hull	NOUN
fsr-3229	919	18	/	/	SYM
fsr-3229	919	19	financial	financial	ADJ
fsr-3229	919	20	services	service	NOUN
fsr-3229	919	21	review	review	VERB
fsr-3229	919	22	25	25	NUM
fsr-3229	919	23	(	(	PUNCT
fsr-3229	919	24	2016	2016	NUM
fsr-3229	919	25	)	)	PUNCT
fsr-3229	920	1	373–414	373–414	NUM
fsr-3229	920	2	$	$	SYM
fsr-3229	920	3	156,512	156,512	NUM
fsr-3229	920	4	(	(	PUNCT
fsr-3229	920	5	dp3	dp3	PROPN
fsr-3229	920	6	)	)	PUNCT
fsr-3229	920	7	to	to	ADP
fsr-3229	920	8	$	$	SYM
fsr-3229	920	9	307,879	307,879	NUM
fsr-3229	920	10	(	(	PUNCT
fsr-3229	920	11	dp4	dp4	PROPN
fsr-3229	920	12	)	)	PUNCT
fsr-3229	920	13	that	that	PRON
fsr-3229	920	14	maximize	maximize	VERB
fsr-3229	920	15	ira	ira	PROPN
fsr-3229	920	16	retirement	retirement	NOUN
fsr-3229	920	17	wealth	wealth	NOUN
fsr-3229	920	18	by	by	ADP
fsr-3229	920	19	providing	provide	VERB
fsr-3229	920	20	a	a	DET
fsr-3229	920	21	marginal	marginal	ADJ
fsr-3229	920	22	gain	gain	NOUN
fsr-3229	920	23	of	of	ADP
fsr-3229	920	24	$	$	SYM
fsr-3229	920	25	28,496	28,496	NUM
fsr-3229	920	26	.	.	PUNCT
fsr-3229	921	1	the	the	DET
fsr-3229	921	2	midpoint	midpoint	NOUN
fsr-3229	921	3	of	of	ADP
fsr-3229	921	4	this	this	DET
fsr-3229	921	5	optimal	optimal	ADJ
fsr-3229	921	6	range	range	NOUN
fsr-3229	921	7	is	be	AUX
fsr-3229	921	8	$	$	SYM
fsr-3229	921	9	232,196	232,196	NUM
fsr-3229	921	10	.	.	PUNCT
fsr-3229	922	1	as	as	SCONJ
fsr-3229	922	2	seen	see	VERB
fsr-3229	922	3	in	in	ADP
fsr-3229	922	4	fig	fig	NOUN
fsr-3229	922	5	.	.	PUNCT
fsr-3229	923	1	1	1	NUM
fsr-3229	923	2	,	,	PUNCT
fsr-3229	923	3	the	the	DET
fsr-3229	923	4	average	average	ADJ
fsr-3229	923	5	gain	gain	NOUN
fsr-3229	923	6	for	for	ADP
fsr-3229	923	7	this	this	DET
fsr-3229	923	8	range	range	NOUN
fsr-3229	923	9	is	be	AUX
fsr-3229	923	10	from	from	ADP
fsr-3229	923	11	$	$	SYM
fsr-3229	923	12	21,095	21,095	NUM
fsr-3229	923	13	to	to	PART
fsr-3229	923	14	$	$	SYM
fsr-3229	923	15	20,571	20,571	NUM
fsr-3229	923	16	with	with	ADP
fsr-3229	923	17	the	the	DET
fsr-3229	923	18	average	average	ADJ
fsr-3229	923	19	gain	gain	NOUN
fsr-3229	923	20	falling	fall	VERB
fsr-3229	923	21	throughout	throughout	ADP
fsr-3229	923	22	the	the	DET
fsr-3229	923	23	range	range	NOUN
fsr-3229	923	24	.	.	PUNCT
fsr-3229	924	1	the	the	DET
fsr-3229	924	2	maximum	maximum	ADJ
fsr-3229	924	3	average	average	ADJ
fsr-3229	924	4	gain	gain	NOUN
fsr-3229	924	5	of	of	ADP
fsr-3229	924	6	$	$	SYM
fsr-3229	924	7	21,095	21,095	NUM
fsr-3229	924	8	occurs	occur	VERB
fsr-3229	924	9	at	at	ADP
fsr-3229	924	10	dp3	dp3	PROPN
fsr-3229	924	11	.	.	PUNCT
fsr-3229	925	1	after	after	SCONJ
fsr-3229	925	2	the	the	DET
fsr-3229	925	3	maximum	maximum	ADJ
fsr-3229	925	4	diw	diw	PROPN
fsr-3229	925	5	of	of	ADP
fsr-3229	925	6	$	$	SYM
fsr-3229	925	7	491,710	491,710	NUM
fsr-3229	925	8	is	be	AUX
fsr-3229	925	9	reached	reach	VERB
fsr-3229	925	10	,	,	PUNCT
fsr-3229	925	11	fig	fig	NOUN
fsr-3229	925	12	.	.	PUNCT
fsr-3229	926	1	1	1	NUM
fsr-3229	926	2	shows	show	VERB
fsr-3229	926	3	further	further	ADJ
fsr-3229	926	4	gain	gain	NOUN
fsr-3229	926	5	does	do	AUX
fsr-3229	926	6	not	not	PART
fsr-3229	926	7	occur	occur	VERB
fsr-3229	926	8	because	because	SCONJ
fsr-3229	926	9	the	the	DET
fsr-3229	926	10	assumption	assumption	NOUN
fsr-3229	926	11	is	be	AUX
fsr-3229	926	12	that	that	SCONJ
fsr-3229	926	13	the	the	DET
fsr-3229	926	14	match	match	NOUN
fsr-3229	926	15	/	/	SYM
fsr-3229	926	16	oi	oi	PROPN
fsr-3229	926	17	is	be	AUX
fsr-3229	926	18	withdrawn	withdraw	VERB
fsr-3229	926	19	last	last	ADJ
fsr-3229	926	20	with	with	ADP
fsr-3229	926	21	no	no	DET
fsr-3229	926	22	impact	impact	NOUN
fsr-3229	926	23	on	on	ADP
fsr-3229	926	24	the	the	DET
fsr-3229	926	25	gain	gain	NOUN
fsr-3229	926	26	.	.	PUNCT
fsr-3229	927	1	fig	fig	NOUN
fsr-3229	927	2	.	.	PUNCT
fsr-3229	927	3	1	1	NUM
fsr-3229	927	4	reflects	reflect	VERB
fsr-3229	927	5	this	this	DET
fsr-3229	927	6	latter	latter	ADJ
fsr-3229	927	7	assumption	assumption	NOUN
fsr-3229	927	8	by	by	ADP
fsr-3229	927	9	having	have	VERB
fsr-3229	927	10	a	a	DET
fsr-3229	927	11	flat	flat	ADJ
fsr-3229	927	12	range	range	NOUN
fsr-3229	927	13	at	at	ADP
fsr-3229	927	14	the	the	DET
fsr-3229	927	15	end	end	NOUN
fsr-3229	927	16	where	where	SCONJ
fsr-3229	927	17	the	the	DET
fsr-3229	927	18	marginal	marginal	ADJ
fsr-3229	927	19	gain	gain	NOUN
fsr-3229	927	20	is	be	AUX
fsr-3229	927	21	fixed	fix	VERB
fsr-3229	927	22	at	at	ADP
fsr-3229	927	23	$	$	SYM
fsr-3229	927	24	20,280	20,280	NUM
fsr-3229	927	25	once	once	ADV
fsr-3229	927	26	the	the	DET
fsr-3229	927	27	maximum	maximum	ADJ
fsr-3229	927	28	diw	diw	PROPN
fsr-3229	927	29	of	of	ADP
fsr-3229	927	30	$	$	SYM
fsr-3229	927	31	491,710	491,710	NUM
fsr-3229	927	32	is	be	AUX
fsr-3229	927	33	reached	reach	VERB
fsr-3229	927	34	.	.	PUNCT
fsr-3229	928	1	in	in	ADP
fsr-3229	928	2	comparing	compare	VERB
fsr-3229	928	3	the	the	DET
fsr-3229	928	4	average	average	ADJ
fsr-3229	928	5	and	and	CCONJ
fsr-3229	928	6	marginal	marginal	ADJ
fsr-3229	928	7	gains	gain	NOUN
fsr-3229	928	8	,	,	PUNCT
fsr-3229	928	9	we	we	PRON
fsr-3229	928	10	see	see	VERB
fsr-3229	928	11	they	they	PRON
fsr-3229	928	12	are	be	AUX
fsr-3229	928	13	equivalent	equivalent	ADJ
fsr-3229	928	14	up	up	ADP
fsr-3229	928	15	to	to	ADP
fsr-3229	928	16	dp1	dp1	PROPN
fsr-3229	928	17	�	�	PROPN
fsr-3229	928	18	$	$	SYM
fsr-3229	928	19	46,397	46,397	NUM
fsr-3229	928	20	.	.	PUNCT
fsr-3229	929	1	this	this	PRON
fsr-3229	929	2	is	be	AUX
fsr-3229	929	3	because	because	SCONJ
fsr-3229	929	4	the	the	DET
fsr-3229	929	5	taxable	taxable	ADJ
fsr-3229	929	6	income	income	NOUN
fsr-3229	929	7	is	be	AUX
fsr-3229	929	8	zero	zero	NUM
fsr-3229	929	9	before	before	ADP
fsr-3229	929	10	reaching	reach	VERB
fsr-3229	929	11	dp1	dp1	PROPN
fsr-3229	929	12	so	so	SCONJ
fsr-3229	929	13	the	the	DET
fsr-3229	929	14	average	average	ADJ
fsr-3229	929	15	and	and	CCONJ
fsr-3229	929	16	marginal	marginal	ADJ
fsr-3229	929	17	tw	tw	NOUN
fsr-3229	929	18	are	be	AUX
fsr-3229	929	19	both	both	PRON
fsr-3229	929	20	zero	zero	NUM
fsr-3229	929	21	.	.	PUNCT
fsr-3229	930	1	we	we	PRON
fsr-3229	930	2	can	can	AUX
fsr-3229	930	3	also	also	ADV
fsr-3229	930	4	notice	notice	VERB
fsr-3229	930	5	the	the	DET
fsr-3229	930	6	average	average	ADJ
fsr-3229	930	7	gain	gain	NOUN
fsr-3229	930	8	reaches	reach	VERB
fsr-3229	930	9	a	a	DET
fsr-3229	930	10	relative	relative	ADJ
fsr-3229	930	11	maximum	maximum	NOUN
fsr-3229	930	12	around	around	ADP
fsr-3229	930	13	dp1	dp1	PROPN
fsr-3229	930	14	with	with	ADP
fsr-3229	930	15	a	a	DET
fsr-3229	930	16	steady	steady	ADJ
fsr-3229	930	17	decline	decline	NOUN
fsr-3229	930	18	after	after	ADP
fsr-3229	930	19	this	this	DET
fsr-3229	930	20	point	point	NOUN
fsr-3229	930	21	until	until	SCONJ
fsr-3229	930	22	dp2	dp2	PROPN
fsr-3229	930	23	�	�	PROPN
fsr-3229	930	24	$	$	SYM
fsr-3229	930	25	69,111	69,111	NUM
fsr-3229	930	26	is	be	AUX
fsr-3229	930	27	reached	reach	VERB
fsr-3229	930	28	.	.	PUNCT
fsr-3229	931	1	we	we	PRON
fsr-3229	931	2	fig	fig	VERB
fsr-3229	931	3	.	.	PUNCT
fsr-3229	932	1	1	1	X
fsr-3229	932	2	.	.	X
fsr-3229	932	3	marginal	marginal	ADJ
fsr-3229	932	4	gain	gain	NOUN
fsr-3229	932	5	(	(	PUNCT
fsr-3229	932	6	dotted	dotted	ADJ
fsr-3229	932	7	line	line	NOUN
fsr-3229	932	8	)	)	PUNCT
fsr-3229	932	9	and	and	CCONJ
fsr-3229	932	10	average	average	ADJ
fsr-3229	932	11	gain	gain	NOUN
fsr-3229	932	12	as	as	ADP
fsr-3229	932	13	a	a	DET
fsr-3229	932	14	function	function	NOUN
fsr-3229	932	15	of	of	ADP
fsr-3229	932	16	withdrawals	withdrawal	NOUN
fsr-3229	932	17	(	(	PUNCT
fsr-3229	932	18	in	in	ADP
fsr-3229	932	19	units	unit	NOUN
fsr-3229	932	20	of	of	ADP
fsr-3229	932	21	$	$	SYM
fsr-3229	932	22	1,000)–without	1,000)–without	NUM
fsr-3229	932	23	match	match	NOUN
fsr-3229	932	24	and	and	CCONJ
fsr-3229	932	25	other	other	ADJ
fsr-3229	932	26	investments	investment	NOUN
fsr-3229	932	27	(	(	PUNCT
fsr-3229	932	28	oi	oi	NOUN
fsr-3229	932	29	)	)	PUNCT
fsr-3229	932	30	.	.	PUNCT
fsr-3229	933	1	403r.m	403r.m	NOUN
fsr-3229	933	2	.	.	PUNCT
fsr-3229	934	1	hull	hull	NOUN
fsr-3229	934	2	,	,	PUNCT
fsr-3229	934	3	j.b	j.b	PROPN
fsr-3229	934	4	.	.	PROPN
fsr-3229	934	5	hull	hull	NOUN
fsr-3229	934	6	/	/	SYM
fsr-3229	934	7	financial	financial	ADJ
fsr-3229	934	8	services	service	NOUN
fsr-3229	934	9	review	review	VERB
fsr-3229	934	10	25	25	NUM
fsr-3229	934	11	(	(	PUNCT
fsr-3229	934	12	2016	2016	NUM
fsr-3229	934	13	)	)	PUNCT
fsr-3229	935	1	373–414	373–414	NUM
fsr-3229	935	2	attribute	attribute	NOUN
fsr-3229	935	3	this	this	DET
fsr-3229	935	4	relative	relative	ADJ
fsr-3229	935	5	maximum	maximum	NOUN
fsr-3229	935	6	to	to	ADP
fsr-3229	935	7	the	the	DET
fsr-3229	935	8	interplay	interplay	NOUN
fsr-3229	935	9	of	of	ADP
fsr-3229	935	10	an	an	DET
fsr-3229	935	11	increasing	increase	VERB
fsr-3229	935	12	tax	tax	NOUN
fsr-3229	935	13	on	on	ADP
fsr-3229	935	14	ssb	ssb	PROPN
fsr-3229	935	15	in	in	ADP
fsr-3229	935	16	combination	combination	NOUN
fsr-3229	935	17	with	with	ADP
fsr-3229	935	18	the	the	DET
fsr-3229	935	19	progressive	progressive	ADJ
fsr-3229	935	20	nature	nature	NOUN
fsr-3229	935	21	of	of	ADP
fsr-3229	935	22	the	the	DET
fsr-3229	935	23	u.s	u.s	PROPN
fsr-3229	935	24	.	.	PROPN
fsr-3229	935	25	tax	tax	NOUN
fsr-3229	935	26	system	system	NOUN
fsr-3229	935	27	.	.	PUNCT
fsr-3229	936	1	using	use	VERB
fsr-3229	936	2	the	the	DET
fsr-3229	936	3	average	average	ADJ
fsr-3229	936	4	tw	tw	NOUN
fsr-3229	936	5	renders	render	VERB
fsr-3229	936	6	an	an	DET
fsr-3229	936	7	average	average	ADJ
fsr-3229	936	8	gain	gain	NOUN
fsr-3229	936	9	equal	equal	ADJ
fsr-3229	936	10	to	to	ADP
fsr-3229	936	11	or	or	CCONJ
fsr-3229	936	12	proportional	proportional	ADJ
fsr-3229	936	13	to	to	ADP
fsr-3229	936	14	the	the	DET
fsr-3229	936	15	marginal	marginal	ADJ
fsr-3229	936	16	gain	gain	NOUN
fsr-3229	936	17	for	for	ADP
fsr-3229	936	18	all	all	DET
fsr-3229	936	19	points	point	NOUN
fsr-3229	936	20	except	except	SCONJ
fsr-3229	936	21	the	the	DET
fsr-3229	936	22	short	short	ADJ
fsr-3229	936	23	withdrawal	withdrawal	NOUN
fsr-3229	936	24	span	span	NOUN
fsr-3229	936	25	where	where	SCONJ
fsr-3229	936	26	the	the	DET
fsr-3229	936	27	relative	relative	ADJ
fsr-3229	936	28	maximum	maximum	NOUN
fsr-3229	936	29	occurs	occur	NOUN
fsr-3229	936	30	.	.	PUNCT
fsr-3229	937	1	7.2	7.2	NUM
fsr-3229	937	2	.	.	PUNCT
fsr-3229	938	1	the	the	DET
fsr-3229	938	2	optimal	optimal	ADJ
fsr-3229	938	3	rvd	rvd	PROPN
fsr-3229	938	4	allocation	allocation	NOUN
fsr-3229	938	5	with	with	ADP
fsr-3229	938	6	only	only	ADV
fsr-3229	938	7	the	the	DET
fsr-3229	938	8	match	match	NOUN
fsr-3229	938	9	considered	consider	VERB
fsr-3229	938	10	as	as	SCONJ
fsr-3229	938	11	seen	see	VERB
fsr-3229	938	12	in	in	ADP
fsr-3229	938	13	table	table	NOUN
fsr-3229	938	14	5	5	NUM
fsr-3229	938	15	,	,	PUNCT
fsr-3229	938	16	the	the	DET
fsr-3229	938	17	match	match	NOUN
fsr-3229	938	18	/	/	SYM
fsr-3229	938	19	oi	oi	NOUN
fsr-3229	938	20	of	of	ADP
fsr-3229	938	21	$	$	SYM
fsr-3229	938	22	8,798	8,798	NUM
fsr-3229	938	23	added	add	VERB
fsr-3229	938	24	to	to	ADP
fsr-3229	938	25	the	the	DET
fsr-3229	938	26	maximum	maximum	ADJ
fsr-3229	938	27	deductible	deductible	ADJ
fsr-3229	938	28	ira	ira	PROPN
fsr-3229	938	29	contribution	contribution	NOUN
fsr-3229	938	30	of	of	ADP
fsr-3229	938	31	$	$	SYM
fsr-3229	938	32	28,974	28,974	NUM
fsr-3229	938	33	increases	increase	VERB
fsr-3229	938	34	the	the	DET
fsr-3229	938	35	total	total	ADJ
fsr-3229	938	36	annual	annual	ADJ
fsr-3229	938	37	ira	ira	PROPN
fsr-3229	938	38	contribution	contribution	NOUN
fsr-3229	938	39	to	to	ADP
fsr-3229	938	40	$	$	SYM
fsr-3229	938	41	37,772	37,772	NUM
fsr-3229	938	42	.	.	PUNCT
fsr-3229	939	1	as	as	SCONJ
fsr-3229	939	2	reported	report	VERB
fsr-3229	939	3	there	there	ADV
fsr-3229	939	4	,	,	PUNCT
fsr-3229	939	5	the	the	DET
fsr-3229	939	6	maximum	maximum	ADJ
fsr-3229	939	7	before	before	ADP
fsr-3229	939	8	-	-	PUNCT
fsr-3229	939	9	tax	tax	NOUN
fsr-3229	939	10	annuity	annuity	NOUN
fsr-3229	939	11	withdrawal	withdrawal	NOUN
fsr-3229	939	12	increases	increase	VERB
fsr-3229	939	13	from	from	ADP
fsr-3229	939	14	$	$	SYM
fsr-3229	939	15	491,710	491,710	NUM
fsr-3229	939	16	without	without	ADP
fsr-3229	939	17	the	the	DET
fsr-3229	939	18	match	match	NOUN
fsr-3229	939	19	/	/	SYM
fsr-3229	939	20	oi	oi	INTJ
fsr-3229	939	21	to	to	ADP
fsr-3229	939	22	$	$	SYM
fsr-3229	939	23	641,019	641,019	NUM
fsr-3229	939	24	with	with	ADP
fsr-3229	939	25	the	the	DET
fsr-3229	939	26	match	match	NOUN
fsr-3229	939	27	/	/	SYM
fsr-3229	939	28	oi	oi	NOUN
fsr-3229	939	29	,	,	PUNCT
fsr-3229	939	30	which	which	PRON
fsr-3229	939	31	is	be	AUX
fsr-3229	939	32	an	an	DET
fsr-3229	939	33	increase	increase	NOUN
fsr-3229	939	34	of	of	ADP
fsr-3229	939	35	$	$	SYM
fsr-3229	939	36	149,309	149,309	NUM
fsr-3229	939	37	.	.	PUNCT
fsr-3229	940	1	because	because	SCONJ
fsr-3229	940	2	the	the	DET
fsr-3229	940	3	match	match	NOUN
fsr-3229	940	4	and	and	CCONJ
fsr-3229	940	5	oi	oi	NOUN
fsr-3229	940	6	are	be	AUX
fsr-3229	940	7	equal	equal	ADJ
fsr-3229	940	8	,	,	PUNCT
fsr-3229	940	9	the	the	DET
fsr-3229	940	10	match	match	NOUN
fsr-3229	940	11	is	be	AUX
fsr-3229	940	12	half	half	NOUN
fsr-3229	940	13	of	of	ADP
fsr-3229	940	14	the	the	DET
fsr-3229	940	15	$	$	SYM
fsr-3229	940	16	149,309	149,309	NUM
fsr-3229	940	17	or	or	CCONJ
fsr-3229	940	18	$	$	SYM
fsr-3229	940	19	75,654.50	75,654.50	NUM
fsr-3229	940	20	.	.	PUNCT
fsr-3229	941	1	in	in	ADP
fsr-3229	941	2	fig	fig	NOUN
fsr-3229	941	3	.	.	PUNCT
fsr-3229	942	1	2	2	NUM
fsr-3229	942	2	,	,	PUNCT
fsr-3229	942	3	the	the	DET
fsr-3229	942	4	match	match	NOUN
fsr-3229	942	5	of	of	ADP
fsr-3229	942	6	$	$	SYM
fsr-3229	942	7	75,654.50	75,654.50	NUM
fsr-3229	942	8	is	be	AUX
fsr-3229	942	9	withdrawn	withdraw	VERB
fsr-3229	942	10	first	first	ADV
fsr-3229	942	11	and	and	CCONJ
fsr-3229	942	12	absorbs	absorb	VERB
fsr-3229	942	13	lower	low	ADJ
fsr-3229	942	14	tw	tw	NOUN
fsr-3229	942	15	values	value	NOUN
fsr-3229	942	16	.	.	PUNCT
fsr-3229	943	1	in	in	ADP
fsr-3229	943	2	fig	fig	NOUN
fsr-3229	943	3	.	.	PUNCT
fsr-3229	944	1	2	2	NUM
fsr-3229	944	2	,	,	PUNCT
fsr-3229	944	3	the	the	DET
fsr-3229	944	4	withdrawals	withdrawal	NOUN
fsr-3229	944	5	are	be	AUX
fsr-3229	944	6	somewhat	somewhat	ADV
fsr-3229	944	7	different	different	ADJ
fsr-3229	944	8	from	from	ADP
fsr-3229	944	9	fig	fig	NOUN
fsr-3229	944	10	.	.	PUNCT
fsr-3229	945	1	1	1	NUM
fsr-3229	945	2	because	because	SCONJ
fsr-3229	945	3	the	the	DET
fsr-3229	945	4	first	first	ADJ
fsr-3229	945	5	withdrawal	withdrawal	NOUN
fsr-3229	945	6	of	of	ADP
fsr-3229	945	7	$	$	SYM
fsr-3229	945	8	74,654.50	74,654.50	NUM
fsr-3229	945	9	is	be	AUX
fsr-3229	945	10	the	the	DET
fsr-3229	945	11	match	match	NOUN
fsr-3229	945	12	where	where	SCONJ
fsr-3229	945	13	dp1	dp1	PROPN
fsr-3229	945	14	and	and	CCONJ
fsr-3229	945	15	dp2	dp2	PROPN
fsr-3229	945	16	are	be	AUX
fsr-3229	945	17	not	not	PART
fsr-3229	945	18	possible	possible	ADJ
fsr-3229	945	19	as	as	SCONJ
fsr-3229	945	20	they	they	PRON
fsr-3229	945	21	involve	involve	VERB
fsr-3229	945	22	amounts	amount	NOUN
fsr-3229	945	23	below	below	ADP
fsr-3229	945	24	the	the	DET
fsr-3229	945	25	match	match	NOUN
fsr-3229	945	26	.	.	PUNCT
fsr-3229	946	1	other	other	ADJ
fsr-3229	946	2	than	than	ADP
fsr-3229	946	3	dp1	dp1	PROPN
fsr-3229	946	4	and	and	CCONJ
fsr-3229	946	5	dp2	dp2	PROPN
fsr-3229	946	6	,	,	PUNCT
fsr-3229	946	7	we	we	PRON
fsr-3229	946	8	keep	keep	VERB
fsr-3229	946	9	all	all	DET
fsr-3229	946	10	other	other	ADJ
fsr-3229	946	11	key	key	ADJ
fsr-3229	946	12	withdrawals	withdrawal	NOUN
fsr-3229	946	13	the	the	DET
fsr-3229	946	14	same	same	ADJ
fsr-3229	946	15	for	for	ADP
fsr-3229	946	16	both	both	DET
fsr-3229	946	17	figures	figure	NOUN
fsr-3229	946	18	.	.	PUNCT
fsr-3229	947	1	by	by	ADP
fsr-3229	947	2	the	the	DET
fsr-3229	947	3	time	time	NOUN
fsr-3229	947	4	the	the	DET
fsr-3229	947	5	match	match	NOUN
fsr-3229	947	6	is	be	AUX
fsr-3229	947	7	withdrawn	withdraw	VERB
fsr-3229	947	8	,	,	PUNCT
fsr-3229	947	9	one	one	NUM
fsr-3229	947	10	is	be	AUX
fsr-3229	947	11	already	already	ADV
fsr-3229	947	12	at	at	ADP
fsr-3229	947	13	the	the	DET
fsr-3229	947	14	0.18	0.18	NUM
fsr-3229	947	15	marginal	marginal	ADJ
fsr-3229	947	16	tax	tax	NOUN
fsr-3229	947	17	rate	rate	NOUN
fsr-3229	947	18	and	and	CCONJ
fsr-3229	947	19	it	it	PRON
fsr-3229	947	20	will	will	AUX
fsr-3229	947	21	stay	stay	VERB
fsr-3229	947	22	this	this	DET
fsr-3229	947	23	way	way	NOUN
fsr-3229	947	24	until	until	SCONJ
fsr-3229	947	25	there	there	PRON
fsr-3229	947	26	is	be	VERB
fsr-3229	947	27	a	a	DET
fsr-3229	947	28	jump	jump	NOUN
fsr-3229	947	29	to	to	ADP
fsr-3229	947	30	the	the	DET
fsr-3229	947	31	0.30	0.30	NUM
fsr-3229	947	32	tax	tax	NOUN
fsr-3229	947	33	bracket	bracket	NOUN
fsr-3229	947	34	at	at	ADP
fsr-3229	947	35	which	which	DET
fsr-3229	947	36	point	point	NOUN
fsr-3229	947	37	the	the	DET
fsr-3229	947	38	marginal	marginal	ADJ
fsr-3229	947	39	gain	gain	NOUN
fsr-3229	947	40	can	can	AUX
fsr-3229	947	41	not	not	PART
fsr-3229	947	42	increase	increase	VERB
fsr-3229	947	43	.	.	PUNCT
fsr-3229	948	1	for	for	ADP
fsr-3229	948	2	the	the	DET
fsr-3229	948	3	match	match	NOUN
fsr-3229	948	4	withdrawal	withdrawal	NOUN
fsr-3229	948	5	of	of	ADP
fsr-3229	948	6	$	$	SYM
fsr-3229	948	7	74,654.50	74,654.50	NUM
fsr-3229	948	8	,	,	PUNCT
fsr-3229	948	9	the	the	DET
fsr-3229	948	10	taxable	taxable	ADJ
fsr-3229	948	11	income	income	NOUN
fsr-3229	948	12	is	be	AUX
fsr-3229	948	13	$	$	SYM
fsr-3229	948	14	46,911	46,911	NUM
fsr-3229	948	15	.	.	PUNCT
fsr-3229	949	1	thus	thus	ADV
fsr-3229	949	2	,	,	PUNCT
fsr-3229	949	3	the	the	DET
fsr-3229	949	4	match	match	NOUN
fsr-3229	949	5	covers	cover	VERB
fsr-3229	949	6	the	the	DET
fsr-3229	949	7	$	$	SYM
fsr-3229	949	8	36,656	36,656	NUM
fsr-3229	949	9	tax	tax	NOUN
fsr-3229	949	10	range	range	NOUN
fsr-3229	949	11	for	for	ADP
fsr-3229	949	12	0.12	0.12	NUM
fsr-3229	949	13	and	and	CCONJ
fsr-3229	949	14	causes	cause	VERB
fsr-3229	949	15	us	we	PRON
fsr-3229	949	16	to	to	PART
fsr-3229	949	17	be	be	AUX
fsr-3229	949	18	in	in	ADP
fsr-3229	949	19	the	the	DET
fsr-3229	949	20	0.18	0.18	NUM
fsr-3229	949	21	tax	tax	NOUN
fsr-3229	949	22	rate	rate	NOUN
fsr-3229	949	23	range	range	NOUN
fsr-3229	949	24	for	for	ADP
fsr-3229	949	25	$	$	SYM
fsr-3229	949	26	46,911	46,911	NUM
fsr-3229	949	27	�	�	NOUN
fsr-3229	949	28	$	$	SYM
fsr-3229	949	29	36,656	36,656	NUM
fsr-3229	949	30	�	�	PROPN
fsr-3229	949	31	$	$	SYM
fsr-3229	949	32	10,255	10,255	NUM
fsr-3229	949	33	withdrawal	withdrawal	NOUN
fsr-3229	949	34	dollars	dollar	NOUN
fsr-3229	949	35	.	.	PUNCT
fsr-3229	950	1	thus	thus	ADV
fsr-3229	950	2	,	,	PUNCT
fsr-3229	950	3	by	by	ADP
fsr-3229	950	4	the	the	DET
fsr-3229	950	5	time	time	NOUN
fsr-3229	950	6	the	the	DET
fsr-3229	950	7	match	match	NOUN
fsr-3229	950	8	is	be	AUX
fsr-3229	950	9	withdrawn	withdraw	VERB
fsr-3229	950	10	,	,	PUNCT
fsr-3229	950	11	we	we	PRON
fsr-3229	950	12	have	have	VERB
fsr-3229	950	13	�	�	PROPN
fsr-3229	950	14	t3	t3	PROPN
fsr-3229	950	15	�	�	PROPN
fsr-3229	950	16	0.12	0.12	NUM
fsr-3229	950	17	.	.	PUNCT
fsr-3229	951	1	using	use	VERB
fsr-3229	951	2	(	(	PUNCT
fsr-3229	951	3	12	12	NUM
fsr-3229	951	4	)	)	PUNCT
fsr-3229	951	5	and	and	CCONJ
fsr-3229	951	6	the	the	DET
fsr-3229	951	7	beginning	beginning	NOUN
fsr-3229	951	8	of	of	ADP
fsr-3229	951	9	the	the	DET
fsr-3229	951	10	optimal	optimal	ADJ
fsr-3229	951	11	range	range	NOUN
fsr-3229	951	12	at	at	ADP
fsr-3229	951	13	dp3	dp3	PROPN
fsr-3229	951	14	,	,	PUNCT
fsr-3229	951	15	we	we	PRON
fsr-3229	951	16	have	have	VERB
fsr-3229	951	17	marginal	marginal	ADJ
fsr-3229	951	18	gain	gain	NOUN
fsr-3229	951	19	�	�	PROPN
fsr-3229	951	20	�	�	PROPN
fsr-3229	951	21	t3(dp3	t3(dp3	PROPN
fsr-3229	951	22	-	-	PUNCT
fsr-3229	951	23	withdrawal	withdrawal	NOUN
fsr-3229	951	24	)	)	PUNCT
fsr-3229	951	25	�	�	PROPN
fsr-3229	951	26	(	(	PUNCT
fsr-3229	951	27	0.30	0.30	NUM
fsr-3229	951	28	�	�	PROPN
fsr-3229	951	29	0.18)($156,512	0.18)($156,512	NUM
fsr-3229	951	30	�	�	PROPN
fsr-3229	951	31	$	$	SYM
fsr-3229	951	32	74,655	74,655	NUM
fsr-3229	951	33	)	)	PUNCT
fsr-3229	951	34	�	�	PROPN
fsr-3229	951	35	(	(	PUNCT
fsr-3229	951	36	0.12)($81,857	0.12)($81,857	PROPN
fsr-3229	951	37	)	)	PUNCT
fsr-3229	951	38	�	�	PROPN
fsr-3229	952	1	$	$	SYM
fsr-3229	952	2	9,823	9,823	NUM
fsr-3229	952	3	.	.	PUNCT
fsr-3229	953	1	the	the	DET
fsr-3229	953	2	lower	low	ADJ
fsr-3229	953	3	marginal	marginal	ADJ
fsr-3229	953	4	gains	gain	NOUN
fsr-3229	953	5	in	in	ADP
fsr-3229	953	6	fig	fig	NOUN
fsr-3229	953	7	.	.	PUNCT
fsr-3229	953	8	2	2	NUM
fsr-3229	953	9	compared	compare	VERB
fsr-3229	953	10	with	with	ADP
fsr-3229	953	11	fig	fig	NOUN
fsr-3229	953	12	.	.	PUNCT
fsr-3229	953	13	1	1	NUM
fsr-3229	953	14	is	be	AUX
fsr-3229	953	15	because	because	SCONJ
fsr-3229	953	16	the	the	DET
fsr-3229	953	17	match	match	NOUN
fsr-3229	953	18	is	be	AUX
fsr-3229	953	19	now	now	ADV
fsr-3229	953	20	assumed	assume	VERB
fsr-3229	953	21	to	to	PART
fsr-3229	953	22	absorb	absorb	VERB
fsr-3229	953	23	the	the	DET
fsr-3229	953	24	lower	low	ADJ
fsr-3229	953	25	tw	tw	NOUN
fsr-3229	953	26	values	value	NOUN
fsr-3229	953	27	so	so	SCONJ
fsr-3229	953	28	that	that	SCONJ
fsr-3229	953	29	the	the	DET
fsr-3229	953	30	first	first	ADJ
fsr-3229	953	31	$	$	SYM
fsr-3229	953	32	74,655	74,655	NUM
fsr-3229	953	33	withdrawn	withdraw	VERB
fsr-3229	953	34	produces	produce	VERB
fsr-3229	953	35	no	no	DET
fsr-3229	953	36	gain	gain	NOUN
fsr-3229	953	37	because	because	SCONJ
fsr-3229	953	38	it	it	PRON
fsr-3229	953	39	does	do	AUX
fsr-3229	953	40	not	not	PART
fsr-3229	953	41	get	get	VERB
fsr-3229	953	42	a	a	DET
fsr-3229	953	43	tax	tax	NOUN
fsr-3229	953	44	savings	saving	NOUN
fsr-3229	953	45	during	during	ADP
fsr-3229	953	46	the	the	DET
fsr-3229	953	47	contribution	contribution	NOUN
fsr-3229	953	48	years	year	NOUN
fsr-3229	953	49	.	.	PUNCT
fsr-3229	954	1	however	however	ADV
fsr-3229	954	2	,	,	PUNCT
fsr-3229	954	3	the	the	DET
fsr-3229	954	4	match	match	NOUN
fsr-3229	954	5	is	be	AUX
fsr-3229	954	6	valuable	valuable	ADJ
fsr-3229	954	7	for	for	ADP
fsr-3229	954	8	two	two	NUM
fsr-3229	954	9	reasons	reason	NOUN
fsr-3229	954	10	.	.	PUNCT
fsr-3229	955	1	first	first	ADV
fsr-3229	955	2	,	,	PUNCT
fsr-3229	955	3	it	it	PRON
fsr-3229	955	4	was	be	AUX
fsr-3229	955	5	given	give	VERB
fsr-3229	955	6	free	free	ADJ
fsr-3229	955	7	by	by	ADP
fsr-3229	955	8	the	the	DET
fsr-3229	955	9	employer	employer	NOUN
fsr-3229	955	10	and	and	CCONJ
fsr-3229	955	11	no	no	DET
fsr-3229	955	12	taxes	taxis	NOUN
fsr-3229	955	13	were	be	AUX
fsr-3229	955	14	paid	pay	VERB
fsr-3229	955	15	by	by	ADP
fsr-3229	955	16	the	the	DET
fsr-3229	955	17	employee	employee	NOUN
fsr-3229	955	18	.	.	PUNCT
fsr-3229	956	1	second	second	ADJ
fsr-3229	956	2	,	,	PUNCT
fsr-3229	956	3	by	by	ADP
fsr-3229	956	4	assuming	assume	VERB
fsr-3229	956	5	the	the	DET
fsr-3229	956	6	match	match	NOUN
fsr-3229	956	7	absorbs	absorb	VERB
fsr-3229	956	8	the	the	DET
fsr-3229	956	9	lower	low	ADJ
fsr-3229	956	10	tax	tax	NOUN
fsr-3229	956	11	rate	rate	NOUN
fsr-3229	956	12	brackets	bracket	NOUN
fsr-3229	956	13	,	,	PUNCT
fsr-3229	956	14	the	the	DET
fsr-3229	956	15	match	match	NOUN
fsr-3229	956	16	is	be	AUX
fsr-3229	956	17	more	more	ADV
fsr-3229	956	18	valuable	valuable	ADJ
fsr-3229	956	19	on	on	ADP
fsr-3229	956	20	an	an	DET
fsr-3229	956	21	after	after	ADP
fsr-3229	956	22	-	-	PUNCT
fsr-3229	956	23	tax	tax	NOUN
fsr-3229	956	24	basis	basis	NOUN
fsr-3229	956	25	than	than	ADP
fsr-3229	956	26	other	other	ADJ
fsr-3229	956	27	subsequent	subsequent	ADJ
fsr-3229	956	28	taxable	taxable	ADJ
fsr-3229	956	29	withdrawals	withdrawal	NOUN
fsr-3229	956	30	because	because	SCONJ
fsr-3229	956	31	it	it	PRON
fsr-3229	956	32	causes	cause	VERB
fsr-3229	956	33	less	less	ADJ
fsr-3229	956	34	to	to	PART
fsr-3229	956	35	be	be	AUX
fsr-3229	956	36	paid	pay	VERB
fsr-3229	956	37	in	in	ADP
fsr-3229	956	38	taxes	taxis	NOUN
fsr-3229	956	39	.	.	PUNCT
fsr-3229	957	1	thus	thus	ADV
fsr-3229	957	2	,	,	PUNCT
fsr-3229	957	3	the	the	DET
fsr-3229	957	4	value	value	NOUN
fsr-3229	957	5	of	of	ADP
fsr-3229	957	6	the	the	DET
fsr-3229	957	7	match	match	NOUN
fsr-3229	957	8	is	be	AUX
fsr-3229	957	9	enhanced	enhance	VERB
fsr-3229	957	10	by	by	ADP
fsr-3229	957	11	having	have	VERB
fsr-3229	957	12	a	a	DET
fsr-3229	957	13	greater	great	ADJ
fsr-3229	957	14	after	after	ADP
fsr-3229	957	15	-	-	PUNCT
fsr-3229	957	16	tax	tax	NOUN
fsr-3229	957	17	value	value	NOUN
fsr-3229	957	18	.	.	PUNCT
fsr-3229	958	1	if	if	SCONJ
fsr-3229	958	2	this	this	DET
fsr-3229	958	3	enhancement	enhancement	NOUN
fsr-3229	958	4	is	be	AUX
fsr-3229	958	5	a	a	DET
fsr-3229	958	6	marginal	marginal	ADJ
fsr-3229	958	7	benefit	benefit	NOUN
fsr-3229	958	8	,	,	PUNCT
fsr-3229	958	9	then	then	ADV
fsr-3229	958	10	it	it	PRON
fsr-3229	958	11	is	be	AUX
fsr-3229	958	12	possible	possible	ADJ
fsr-3229	958	13	that	that	SCONJ
fsr-3229	958	14	$	$	SYM
fsr-3229	958	15	9,823	9,823	NUM
fsr-3229	958	16	underestimates	underestimate	VERB
fsr-3229	958	17	the	the	DET
fsr-3229	958	18	gain	gain	NOUN
fsr-3229	958	19	and	and	CCONJ
fsr-3229	958	20	we	we	PRON
fsr-3229	958	21	need	need	VERB
fsr-3229	958	22	to	to	PART
fsr-3229	958	23	analyze	analyze	VERB
fsr-3229	958	24	a	a	DET
fsr-3229	958	25	situation	situation	NOUN
fsr-3229	958	26	where	where	SCONJ
fsr-3229	958	27	neither	neither	CCONJ
fsr-3229	958	28	the	the	DET
fsr-3229	958	29	match	match	NOUN
fsr-3229	958	30	nor	nor	CCONJ
fsr-3229	958	31	diw	diw	PROPN
fsr-3229	958	32	absorbs	absorb	VERB
fsr-3229	958	33	the	the	DET
fsr-3229	958	34	lowest	low	ADJ
fsr-3229	958	35	tax	tax	NOUN
fsr-3229	958	36	rates	rate	NOUN
fsr-3229	958	37	.	.	PUNCT
fsr-3229	959	1	this	this	DET
fsr-3229	959	2	particular	particular	ADJ
fsr-3229	959	3	situation	situation	NOUN
fsr-3229	959	4	requires	require	VERB
fsr-3229	959	5	investigating	investigate	VERB
fsr-3229	959	6	the	the	DET
fsr-3229	959	7	average	average	ADJ
fsr-3229	959	8	tw	tw	NOUN
fsr-3229	959	9	where	where	SCONJ
fsr-3229	959	10	absorption	absorption	NOUN
fsr-3229	959	11	for	for	ADP
fsr-3229	959	12	any	any	DET
fsr-3229	959	13	withdrawal	withdrawal	NOUN
fsr-3229	959	14	does	do	AUX
fsr-3229	959	15	not	not	PART
fsr-3229	959	16	occur	occur	VERB
fsr-3229	959	17	first	first	ADV
fsr-3229	959	18	but	but	CCONJ
fsr-3229	959	19	all	all	DET
fsr-3229	959	20	withdrawals	withdrawal	NOUN
fsr-3229	959	21	are	be	AUX
fsr-3229	959	22	treated	treat	VERB
fsr-3229	959	23	as	as	ADV
fsr-3229	959	24	equal	equal	ADJ
fsr-3229	959	25	.	.	PUNCT
fsr-3229	960	1	in	in	ADP
fsr-3229	960	2	our	our	PRON
fsr-3229	960	3	investigation	investigation	NOUN
fsr-3229	960	4	,	,	PUNCT
fsr-3229	960	5	we	we	PRON
fsr-3229	960	6	find	find	VERB
fsr-3229	960	7	total	total	ADJ
fsr-3229	960	8	taxes	taxis	NOUN
fsr-3229	960	9	paid	pay	VERB
fsr-3229	960	10	on	on	ADP
fsr-3229	960	11	the	the	DET
fsr-3229	960	12	match	match	NOUN
fsr-3229	960	13	are	be	AUX
fsr-3229	960	14	$	$	SYM
fsr-3229	960	15	6,246	6,246	NUM
fsr-3229	960	16	and	and	CCONJ
fsr-3229	960	17	the	the	DET
fsr-3229	960	18	taxable	taxable	ADJ
fsr-3229	960	19	income	income	NOUN
fsr-3229	960	20	is	be	AUX
fsr-3229	960	21	$	$	SYM
fsr-3229	960	22	46,911	46,911	NUM
fsr-3229	960	23	by	by	ADP
fsr-3229	960	24	the	the	DET
fsr-3229	960	25	time	time	NOUN
fsr-3229	960	26	the	the	DET
fsr-3229	960	27	first	first	ADJ
fsr-3229	960	28	dollar	dollar	NOUN
fsr-3229	960	29	of	of	ADP
fsr-3229	960	30	diw	diw	PROPN
fsr-3229	960	31	kicks	kick	VERB
fsr-3229	960	32	in	in	ADP
fsr-3229	960	33	.	.	PUNCT
fsr-3229	961	1	thus	thus	ADV
fsr-3229	961	2	,	,	PUNCT
fsr-3229	961	3	we	we	PRON
fsr-3229	961	4	get	get	VERB
fsr-3229	961	5	$	$	SYM
fsr-3229	961	6	6,246/	6,246/	NUM
fsr-3229	961	7	$	$	SYM
fsr-3229	961	8	46,911	46,911	NUM
fsr-3229	961	9	�	�	PROPN
fsr-3229	961	10	0.1331	0.1331	NUM
fsr-3229	961	11	for	for	ADP
fsr-3229	961	12	the	the	DET
fsr-3229	961	13	average	average	ADJ
fsr-3229	961	14	tw	tw	NOUN
fsr-3229	961	15	.	.	PUNCT
fsr-3229	962	1	at	at	ADP
fsr-3229	962	2	the	the	DET
fsr-3229	962	3	midpoint	midpoint	NOUN
fsr-3229	962	4	of	of	ADP
fsr-3229	962	5	our	our	PRON
fsr-3229	962	6	optimal	optimal	ADJ
fsr-3229	962	7	gain	gain	NOUN
fsr-3229	962	8	(	(	PUNCT
fsr-3229	962	9	that	that	PRON
fsr-3229	962	10	is	be	AUX
fsr-3229	962	11	the	the	DET
fsr-3229	962	12	same	same	ADJ
fsr-3229	962	13	for	for	ADP
fsr-3229	962	14	both	both	DET
fsr-3229	962	15	figures	figure	NOUN
fsr-3229	962	16	)	)	PUNCT
fsr-3229	962	17	,	,	PUNCT
fsr-3229	962	18	tw	tw	PROPN
fsr-3229	962	19	is	be	AUX
fsr-3229	962	20	0.2701	0.2701	NUM
fsr-3229	962	21	but	but	CCONJ
fsr-3229	962	22	the	the	DET
fsr-3229	962	23	match	match	NOUN
fsr-3229	962	24	has	have	AUX
fsr-3229	962	25	not	not	PART
fsr-3229	962	26	been	be	AUX
fsr-3229	962	27	taxed	tax	VERB
fsr-3229	962	28	at	at	ADP
fsr-3229	962	29	any	any	DET
fsr-3229	962	30	tw	tw	NOUN
fsr-3229	962	31	above	above	ADP
fsr-3229	962	32	0.1331	0.1331	NUM
fsr-3229	962	33	.	.	PUNCT
fsr-3229	963	1	in	in	ADP
fsr-3229	963	2	conclusion	conclusion	NOUN
fsr-3229	963	3	,	,	PUNCT
fsr-3229	963	4	the	the	DET
fsr-3229	963	5	maximum	maximum	ADJ
fsr-3229	963	6	marginal	marginal	ADJ
fsr-3229	963	7	gain	gain	NOUN
fsr-3229	963	8	of	of	ADP
fsr-3229	963	9	$	$	SYM
fsr-3229	963	10	9,823	9,823	NUM
fsr-3229	963	11	only	only	ADV
fsr-3229	963	12	holds	hold	VERB
fsr-3229	963	13	if	if	SCONJ
fsr-3229	963	14	we	we	PRON
fsr-3229	963	15	disregard	disregard	VERB
fsr-3229	963	16	any	any	DET
fsr-3229	963	17	positive	positive	ADJ
fsr-3229	963	18	marginal	marginal	ADJ
fsr-3229	963	19	effect	effect	NOUN
fsr-3229	963	20	the	the	DET
fsr-3229	963	21	match	match	NOUN
fsr-3229	963	22	usurps	usurps	VERB
fsr-3229	963	23	from	from	ADP
fsr-3229	963	24	the	the	DET
fsr-3229	963	25	marginal	marginal	ADJ
fsr-3229	963	26	gain	gain	NOUN
fsr-3229	963	27	by	by	ADP
fsr-3229	963	28	absorbing	absorb	VERB
fsr-3229	963	29	the	the	DET
fsr-3229	963	30	lower	low	ADJ
fsr-3229	963	31	tw	tw	NOUN
fsr-3229	963	32	values	value	NOUN
fsr-3229	963	33	.	.	PUNCT
fsr-3229	964	1	unlike	unlike	ADP
fsr-3229	964	2	fig	fig	NOUN
fsr-3229	964	3	.	.	PUNCT
fsr-3229	965	1	1	1	NUM
fsr-3229	965	2	,	,	PUNCT
fsr-3229	965	3	fig	fig	NOUN
fsr-3229	965	4	.	.	PUNCT
fsr-3229	965	5	2	2	NUM
fsr-3229	965	6	reveals	reveal	VERB
fsr-3229	965	7	that	that	SCONJ
fsr-3229	965	8	the	the	DET
fsr-3229	965	9	average	average	ADJ
fsr-3229	965	10	gain	gain	NOUN
fsr-3229	965	11	values	value	NOUN
fsr-3229	965	12	are	be	AUX
fsr-3229	965	13	now	now	ADV
fsr-3229	965	14	greater	great	ADJ
fsr-3229	965	15	than	than	ADP
fsr-3229	965	16	the	the	DET
fsr-3229	965	17	marginal	marginal	ADJ
fsr-3229	965	18	gain	gain	NOUN
fsr-3229	965	19	values	value	NOUN
fsr-3229	965	20	.	.	PUNCT
fsr-3229	966	1	by	by	ADP
fsr-3229	966	2	considering	consider	VERB
fsr-3229	966	3	the	the	DET
fsr-3229	966	4	match	match	NOUN
fsr-3229	966	5	,	,	PUNCT
fsr-3229	966	6	there	there	PRON
fsr-3229	966	7	is	be	VERB
fsr-3229	966	8	still	still	ADV
fsr-3229	966	9	a	a	DET
fsr-3229	966	10	defined	define	VERB
fsr-3229	966	11	optimal	optimal	ADJ
fsr-3229	966	12	marginal	marginal	ADJ
fsr-3229	966	13	range	range	NOUN
fsr-3229	966	14	in	in	ADP
fsr-3229	966	15	fig	fig	NOUN
fsr-3229	966	16	.	.	PUNCT
fsr-3229	967	1	2	2	NUM
fsr-3229	967	2	as	as	SCONJ
fsr-3229	967	3	was	be	AUX
fsr-3229	967	4	found	find	VERB
fsr-3229	967	5	in	in	ADP
fsr-3229	967	6	fig	fig	NOUN
fsr-3229	967	7	.	.	PUNCT
fsr-3229	968	1	1	1	X
fsr-3229	968	2	.	.	PUNCT
fsr-3229	968	3	the	the	DET
fsr-3229	968	4	same	same	ADJ
fsr-3229	968	5	optimal	optimal	ADJ
fsr-3229	968	6	marginal	marginal	ADJ
fsr-3229	968	7	range	range	NOUN
fsr-3229	968	8	of	of	ADP
fsr-3229	968	9	withdrawal	withdrawal	NOUN
fsr-3229	968	10	dollars	dollar	NOUN
fsr-3229	968	11	are	be	AUX
fsr-3229	968	12	found	find	VERB
fsr-3229	968	13	404	404	NUM
fsr-3229	968	14	r.m	r.m	PROPN
fsr-3229	968	15	.	.	PROPN
fsr-3229	968	16	hull	hull	PROPN
fsr-3229	968	17	,	,	PUNCT
fsr-3229	968	18	j.b	j.b	PROPN
fsr-3229	968	19	.	.	PROPN
fsr-3229	968	20	hull	hull	NOUN
fsr-3229	968	21	/	/	SYM
fsr-3229	968	22	financial	financial	ADJ
fsr-3229	968	23	services	service	NOUN
fsr-3229	968	24	review	review	VERB
fsr-3229	968	25	25	25	NUM
fsr-3229	968	26	(	(	PUNCT
fsr-3229	968	27	2016	2016	NUM
fsr-3229	968	28	)	)	PUNCT
fsr-3229	969	1	373–414	373–414	NUM
fsr-3229	969	2	except	except	SCONJ
fsr-3229	969	3	they	they	PRON
fsr-3229	969	4	now	now	ADV
fsr-3229	969	5	include	include	VERB
fsr-3229	969	6	the	the	DET
fsr-3229	969	7	match	match	NOUN
fsr-3229	969	8	so	so	SCONJ
fsr-3229	969	9	that	that	SCONJ
fsr-3229	969	10	in	in	ADP
fsr-3229	969	11	terms	term	NOUN
fsr-3229	969	12	of	of	ADP
fsr-3229	969	13	the	the	DET
fsr-3229	969	14	deductible	deductible	ADJ
fsr-3229	969	15	ira	ira	PROPN
fsr-3229	969	16	dollars	dollar	NOUN
fsr-3229	969	17	,	,	PUNCT
fsr-3229	969	18	the	the	DET
fsr-3229	969	19	range	range	NOUN
fsr-3229	969	20	is	be	AUX
fsr-3229	969	21	$	$	SYM
fsr-3229	969	22	81,858	81,858	NUM
fsr-3229	969	23	�	�	NOUN
fsr-3229	969	24	$	$	SYM
fsr-3229	969	25	233,225	233,225	NUM
fsr-3229	969	26	.	.	PUNCT
fsr-3229	970	1	for	for	ADP
fsr-3229	970	2	both	both	DET
fsr-3229	970	3	figures	figure	NOUN
fsr-3229	970	4	,	,	PUNCT
fsr-3229	970	5	we	we	PRON
fsr-3229	970	6	find	find	VERB
fsr-3229	970	7	the	the	DET
fsr-3229	970	8	marginal	marginal	ADJ
fsr-3229	970	9	gain	gain	NOUN
fsr-3229	970	10	values	value	NOUN
fsr-3229	970	11	tapering	taper	VERB
fsr-3229	970	12	off	off	ADP
fsr-3229	970	13	rapidly	rapidly	ADV
fsr-3229	970	14	before	before	ADP
fsr-3229	970	15	the	the	DET
fsr-3229	970	16	optimal	optimal	ADJ
fsr-3229	970	17	range	range	NOUN
fsr-3229	970	18	.	.	PUNCT
fsr-3229	971	1	after	after	SCONJ
fsr-3229	971	2	the	the	DET
fsr-3229	971	3	range	range	NOUN
fsr-3229	971	4	ends	end	VERB
fsr-3229	971	5	,	,	PUNCT
fsr-3229	971	6	values	value	NOUN
fsr-3229	971	7	gradually	gradually	ADV
fsr-3229	971	8	taper	taper	VERB
fsr-3229	971	9	off	off	ADP
fsr-3229	971	10	.	.	PUNCT
fsr-3229	972	1	using	use	VERB
fsr-3229	972	2	the	the	DET
fsr-3229	972	3	average	average	ADJ
fsr-3229	972	4	tw	tw	NOUN
fsr-3229	972	5	values	value	NOUN
fsr-3229	972	6	,	,	PUNCT
fsr-3229	972	7	we	we	PRON
fsr-3229	972	8	can	can	AUX
fsr-3229	972	9	also	also	ADV
fsr-3229	972	10	find	find	VERB
fsr-3229	972	11	flat	flat	ADJ
fsr-3229	972	12	ranges	range	NOUN
fsr-3229	972	13	that	that	PRON
fsr-3229	972	14	contain	contain	VERB
fsr-3229	972	15	the	the	DET
fsr-3229	972	16	maximum	maximum	ADJ
fsr-3229	972	17	average	average	ADJ
fsr-3229	972	18	gain	gain	NOUN
fsr-3229	972	19	.	.	PUNCT
fsr-3229	973	1	the	the	DET
fsr-3229	973	2	peak	peak	NOUN
fsr-3229	973	3	of	of	ADP
fsr-3229	973	4	$	$	SYM
fsr-3229	973	5	15,583	15,583	NUM
fsr-3229	973	6	for	for	ADP
fsr-3229	973	7	the	the	DET
fsr-3229	973	8	average	average	ADJ
fsr-3229	973	9	gain	gain	NOUN
fsr-3229	973	10	in	in	ADP
fsr-3229	973	11	fig	fig	NOUN
fsr-3229	973	12	.	.	PUNCT
fsr-3229	974	1	2	2	NUM
fsr-3229	974	2	occurs	occur	VERB
fsr-3229	974	3	where	where	SCONJ
fsr-3229	974	4	diw	diw	PROPN
fsr-3229	974	5	is	be	AUX
fsr-3229	974	6	$	$	SYM
fsr-3229	974	7	307,879	307,879	NUM
fsr-3229	974	8	,	,	PUNCT
fsr-3229	974	9	which	which	PRON
fsr-3229	974	10	is	be	AUX
fsr-3229	974	11	dp4	dp4	PROPN
fsr-3229	974	12	.	.	PUNCT
fsr-3229	975	1	of	of	ADP
fsr-3229	975	2	importance	importance	NOUN
fsr-3229	975	3	,	,	PUNCT
fsr-3229	975	4	even	even	ADV
fsr-3229	975	5	when	when	SCONJ
fsr-3229	975	6	using	use	VERB
fsr-3229	975	7	the	the	DET
fsr-3229	975	8	average	average	ADJ
fsr-3229	975	9	tw	tw	NOUN
fsr-3229	975	10	,	,	PUNCT
fsr-3229	975	11	we	we	PRON
fsr-3229	975	12	still	still	ADV
fsr-3229	975	13	find	find	VERB
fsr-3229	975	14	there	there	PRON
fsr-3229	975	15	can	can	AUX
fsr-3229	975	16	be	be	AUX
fsr-3229	975	17	a	a	DET
fsr-3229	975	18	margin	margin	NOUN
fsr-3229	975	19	of	of	ADP
fsr-3229	975	20	error	error	NOUN
fsr-3229	975	21	because	because	SCONJ
fsr-3229	975	22	of	of	ADP
fsr-3229	975	23	a	a	DET
fsr-3229	975	24	somewhat	somewhat	ADV
fsr-3229	975	25	flat	flat	ADJ
fsr-3229	975	26	range	range	NOUN
fsr-3229	975	27	around	around	ADP
fsr-3229	975	28	its	its	PRON
fsr-3229	975	29	optimal	optimal	ADJ
fsr-3229	975	30	average	average	ADJ
fsr-3229	975	31	gain	gain	NOUN
fsr-3229	975	32	of	of	ADP
fsr-3229	975	33	$	$	SYM
fsr-3229	975	34	15,583	15,583	NUM
fsr-3229	975	35	.	.	PUNCT
fsr-3229	976	1	in	in	ADP
fsr-3229	976	2	summary	summary	NOUN
fsr-3229	976	3	,	,	PUNCT
fsr-3229	976	4	by	by	ADP
fsr-3229	976	5	considering	consider	VERB
fsr-3229	976	6	the	the	DET
fsr-3229	976	7	match	match	NOUN
fsr-3229	976	8	and	and	CCONJ
fsr-3229	976	9	focusing	focus	VERB
fsr-3229	976	10	on	on	ADP
fsr-3229	976	11	a	a	DET
fsr-3229	976	12	marginal	marginal	ADJ
fsr-3229	976	13	analysis	analysis	NOUN
fsr-3229	976	14	,	,	PUNCT
fsr-3229	976	15	the	the	DET
fsr-3229	976	16	optimal	optimal	ADJ
fsr-3229	976	17	midpoint	midpoint	NOUN
fsr-3229	976	18	withdrawal	withdrawal	NOUN
fsr-3229	976	19	of	of	ADP
fsr-3229	976	20	$	$	SYM
fsr-3229	976	21	232,196	232,196	NUM
fsr-3229	976	22	in	in	ADP
fsr-3229	976	23	fig	fig	NOUN
fsr-3229	976	24	.	.	PUNCT
fsr-3229	977	1	1	1	NUM
fsr-3229	977	2	did	do	AUX
fsr-3229	977	3	not	not	PART
fsr-3229	977	4	change	change	VERB
fsr-3229	977	5	in	in	ADP
fsr-3229	977	6	fig	fig	NOUN
fsr-3229	977	7	.	.	PUNCT
fsr-3229	978	1	2	2	NUM
fsr-3229	978	2	,	,	PUNCT
fsr-3229	978	3	while	while	SCONJ
fsr-3229	978	4	odi%	odi%	PROPN
fsr-3229	978	5	fell	fall	VERB
fsr-3229	978	6	from	from	ADP
fsr-3229	978	7	$	$	SYM
fsr-3229	978	8	232,196/$491,710	232,196/$491,710	NUM
fsr-3229	978	9	�	�	NOUN
fsr-3229	978	10	0.4722	0.4722	NUM
fsr-3229	978	11	or	or	CCONJ
fsr-3229	978	12	47.22	47.22	NUM
fsr-3229	978	13	%	%	NOUN
fsr-3229	978	14	to	to	ADP
fsr-3229	978	15	(	(	PUNCT
fsr-3229	978	16	$	$	SYM
fsr-3229	978	17	232,196	232,196	NUM
fsr-3229	978	18	�	�	PROPN
fsr-3229	978	19	$	$	SYM
fsr-3229	978	20	74,655)/$491,710	74,655)/$491,710	NUM
fsr-3229	978	21	�	�	NOUN
fsr-3229	978	22	0.3204	0.3204	NUM
fsr-3229	978	23	or	or	CCONJ
fsr-3229	978	24	32.04	32.04	NUM
fsr-3229	978	25	%	%	NOUN
fsr-3229	978	26	.	.	PUNCT
fsr-3229	979	1	thus	thus	ADV
fsr-3229	979	2	,	,	PUNCT
fsr-3229	979	3	the	the	DET
fsr-3229	979	4	match	match	NOUN
fsr-3229	979	5	causes	cause	VERB
fsr-3229	979	6	a	a	DET
fsr-3229	979	7	fall	fall	NOUN
fsr-3229	979	8	that	that	PRON
fsr-3229	979	9	is	be	AUX
fsr-3229	979	10	about	about	ADV
fsr-3229	979	11	one	one	NUM
fsr-3229	979	12	-	-	PUNCT
fsr-3229	979	13	third	third	NOUN
fsr-3229	979	14	of	of	ADP
fsr-3229	979	15	fig	fig	NOUN
fsr-3229	979	16	.	.	PUNCT
fsr-3229	980	1	1	1	NUM
fsr-3229	980	2	’s	’s	PART
fsr-3229	980	3	odi%	odi%	NOUN
fsr-3229	980	4	.	.	PUNCT
fsr-3229	981	1	when	when	SCONJ
fsr-3229	981	2	the	the	DET
fsr-3229	981	3	fig	fig	NOUN
fsr-3229	981	4	.	.	PUNCT
fsr-3229	982	1	2	2	X
fsr-3229	982	2	.	.	X
fsr-3229	982	3	marginal	marginal	ADJ
fsr-3229	982	4	gain	gain	NOUN
fsr-3229	982	5	(	(	PUNCT
fsr-3229	982	6	dotted	dotted	ADJ
fsr-3229	982	7	line	line	NOUN
fsr-3229	982	8	)	)	PUNCT
fsr-3229	982	9	and	and	CCONJ
fsr-3229	982	10	average	average	ADJ
fsr-3229	982	11	gain	gain	NOUN
fsr-3229	982	12	as	as	ADP
fsr-3229	982	13	a	a	DET
fsr-3229	982	14	function	function	NOUN
fsr-3229	982	15	of	of	ADP
fsr-3229	982	16	withdrawals	withdrawal	NOUN
fsr-3229	982	17	(	(	PUNCT
fsr-3229	982	18	in	in	ADP
fsr-3229	982	19	units	unit	NOUN
fsr-3229	982	20	of	of	ADP
fsr-3229	982	21	$	$	SYM
fsr-3229	982	22	1,000)–with	1,000)–with	NUM
fsr-3229	982	23	match	match	NOUN
fsr-3229	982	24	and	and	CCONJ
fsr-3229	982	25	without	without	ADP
fsr-3229	982	26	other	other	ADJ
fsr-3229	982	27	investments	investment	NOUN
fsr-3229	982	28	(	(	PUNCT
fsr-3229	982	29	oi	oi	NOUN
fsr-3229	982	30	)	)	PUNCT
fsr-3229	982	31	.	.	PUNCT
fsr-3229	983	1	405r.m	405r.m	PROPN
fsr-3229	983	2	.	.	PUNCT
fsr-3229	984	1	hull	hull	PROPN
fsr-3229	984	2	,	,	PUNCT
fsr-3229	984	3	j.b	j.b	PROPN
fsr-3229	984	4	.	.	PROPN
fsr-3229	984	5	hull	hull	NOUN
fsr-3229	984	6	/	/	SYM
fsr-3229	984	7	financial	financial	ADJ
fsr-3229	984	8	services	service	NOUN
fsr-3229	984	9	review	review	VERB
fsr-3229	984	10	25	25	NUM
fsr-3229	984	11	(	(	PUNCT
fsr-3229	984	12	2016	2016	NUM
fsr-3229	984	13	)	)	PUNCT
fsr-3229	985	1	373–414	373–414	NUM
fsr-3229	985	2	match	match	NOUN
fsr-3229	985	3	is	be	AUX
fsr-3229	985	4	withdrawn	withdraw	VERB
fsr-3229	985	5	before	before	ADP
fsr-3229	985	6	the	the	DET
fsr-3229	985	7	deductible	deductible	ADJ
fsr-3229	985	8	ira	ira	PROPN
fsr-3229	985	9	,	,	PUNCT
fsr-3229	985	10	we	we	PRON
fsr-3229	985	11	find	find	VERB
fsr-3229	985	12	a	a	DET
fsr-3229	985	13	decrease	decrease	NOUN
fsr-3229	985	14	in	in	ADP
fsr-3229	985	15	the	the	DET
fsr-3229	985	16	marginal	marginal	ADJ
fsr-3229	985	17	gain	gain	NOUN
fsr-3229	985	18	of	of	ADP
fsr-3229	985	19	$	$	SYM
fsr-3229	985	20	28,496	28,496	NUM
fsr-3229	985	21	�	�	PROPN
fsr-3229	985	22	$	$	SYM
fsr-3229	985	23	9,823	9,823	NUM
fsr-3229	985	24	�	�	NOUN
fsr-3229	985	25	$	$	SYM
fsr-3229	985	26	18,673	18,673	NUM
fsr-3229	985	27	.	.	PUNCT
fsr-3229	986	1	this	this	PRON
fsr-3229	986	2	represents	represent	VERB
fsr-3229	986	3	a	a	DET
fsr-3229	986	4	large	large	ADJ
fsr-3229	986	5	fall	fall	NOUN
fsr-3229	986	6	of	of	ADP
fsr-3229	986	7	about	about	ADV
fsr-3229	986	8	two	two	NUM
fsr-3229	986	9	-	-	PUNCT
fsr-3229	986	10	thirds	third	NOUN
fsr-3229	986	11	from	from	ADP
fsr-3229	986	12	that	that	PRON
fsr-3229	986	13	found	find	VERB
fsr-3229	986	14	in	in	ADP
fsr-3229	986	15	fig	fig	NOUN
fsr-3229	986	16	.	.	PUNCT
fsr-3229	987	1	1	1	X
fsr-3229	987	2	.	.	X
fsr-3229	987	3	although	although	SCONJ
fsr-3229	987	4	not	not	PART
fsr-3229	987	5	shown	show	VERB
fsr-3229	987	6	,	,	PUNCT
fsr-3229	987	7	we	we	PRON
fsr-3229	987	8	repeated	repeat	VERB
fsr-3229	987	9	the	the	DET
fsr-3229	987	10	figures	figure	NOUN
fsr-3229	987	11	when	when	SCONJ
fsr-3229	987	12	assuming	assume	VERB
fsr-3229	987	13	both	both	CCONJ
fsr-3229	987	14	the	the	DET
fsr-3229	987	15	match	match	NOUN
fsr-3229	987	16	and	and	CCONJ
fsr-3229	987	17	oi	oi	NOUN
fsr-3229	987	18	are	be	AUX
fsr-3229	987	19	withdrawn	withdraw	VERB
fsr-3229	987	20	first	first	ADV
fsr-3229	987	21	and	and	CCONJ
fsr-3229	987	22	taxed	tax	VERB
fsr-3229	987	23	at	at	ADP
fsr-3229	987	24	the	the	DET
fsr-3229	987	25	ordinary	ordinary	ADJ
fsr-3229	987	26	rate	rate	NOUN
fsr-3229	987	27	.	.	PUNCT
fsr-3229	988	1	as	as	SCONJ
fsr-3229	988	2	expected	expect	VERB
fsr-3229	988	3	,	,	PUNCT
fsr-3229	988	4	we	we	PRON
fsr-3229	988	5	still	still	ADV
fsr-3229	988	6	found	find	VERB
fsr-3229	988	7	the	the	DET
fsr-3229	988	8	same	same	ADJ
fsr-3229	988	9	flatness	flatness	NOUN
fsr-3229	988	10	with	with	ADP
fsr-3229	988	11	the	the	DET
fsr-3229	988	12	gains	gain	NOUN
fsr-3229	988	13	and	and	CCONJ
fsr-3229	988	14	odi%	odi%	PROPN
fsr-3229	988	15	both	both	PRON
fsr-3229	988	16	lowered	lower	VERB
fsr-3229	988	17	.	.	PUNCT
fsr-3229	989	1	8	8	X
fsr-3229	989	2	.	.	PUNCT
fsr-3229	989	3	scenario	scenario	NOUN
fsr-3229	989	4	analysis	analysis	NOUN
fsr-3229	989	5	results	result	NOUN
fsr-3229	989	6	when	when	SCONJ
fsr-3229	989	7	agis	agis	NOUN
fsr-3229	989	8	,	,	PUNCT
fsr-3229	989	9	returns	return	NOUN
fsr-3229	989	10	,	,	PUNCT
fsr-3229	989	11	withdrawal	withdrawal	NOUN
fsr-3229	989	12	years	year	NOUN
fsr-3229	989	13	,	,	PUNCT
fsr-3229	989	14	and	and	CCONJ
fsr-3229	989	15	match	match	VERB
fsr-3229	989	16	change	change	NOUN
fsr-3229	989	17	in	in	ADP
fsr-3229	989	18	the	the	DET
fsr-3229	989	19	prior	prior	ADJ
fsr-3229	989	20	section	section	NOUN
fsr-3229	989	21	,	,	PUNCT
fsr-3229	989	22	we	we	PRON
fsr-3229	989	23	found	find	VERB
fsr-3229	989	24	the	the	DET
fsr-3229	989	25	optimal	optimal	ADJ
fsr-3229	989	26	rvd	rvd	NOUN
fsr-3229	989	27	allocation	allocation	NOUN
fsr-3229	989	28	using	use	VERB
fsr-3229	989	29	the	the	DET
fsr-3229	989	30	average	average	ADJ
fsr-3229	989	31	gain	gain	NOUN
fsr-3229	989	32	was	be	AUX
fsr-3229	989	33	within	within	ADP
fsr-3229	989	34	the	the	DET
fsr-3229	989	35	optimal	optimal	ADJ
fsr-3229	989	36	range	range	NOUN
fsr-3229	989	37	given	give	VERB
fsr-3229	989	38	by	by	ADP
fsr-3229	989	39	the	the	DET
fsr-3229	989	40	marginal	marginal	ADJ
fsr-3229	989	41	gain	gain	NOUN
fsr-3229	989	42	.	.	PUNCT
fsr-3229	990	1	furthermore	furthermore	ADV
fsr-3229	990	2	,	,	PUNCT
fsr-3229	990	3	the	the	DET
fsr-3229	990	4	two	two	NUM
fsr-3229	990	5	gains	gain	NOUN
fsr-3229	990	6	have	have	VERB
fsr-3229	990	7	correlation	correlation	NOUN
fsr-3229	990	8	coefficients	coefficient	NOUN
fsr-3229	990	9	of	of	ADP
fsr-3229	990	10	0.95	0.95	NUM
fsr-3229	990	11	and	and	CCONJ
fsr-3229	990	12	0.865	0.865	NUM
fsr-3229	990	13	for	for	ADP
fsr-3229	990	14	figs	fig	NOUN
fsr-3229	990	15	.	.	PUNCT
fsr-3229	991	1	1	1	NUM
fsr-3229	991	2	and	and	CCONJ
fsr-3229	991	3	2	2	NUM
fsr-3229	991	4	,	,	PUNCT
fsr-3229	991	5	respectively	respectively	ADV
fsr-3229	991	6	.	.	PUNCT
fsr-3229	992	1	thus	thus	ADV
fsr-3229	992	2	,	,	PUNCT
fsr-3229	992	3	the	the	DET
fsr-3229	992	4	average	average	ADJ
fsr-3229	992	5	gain	gain	NOUN
fsr-3229	992	6	parallels	parallel	VERB
fsr-3229	992	7	the	the	DET
fsr-3229	992	8	marginal	marginal	ADJ
fsr-3229	992	9	gain	gain	NOUN
fsr-3229	992	10	.	.	PUNCT
fsr-3229	993	1	given	give	VERB
fsr-3229	993	2	this	this	DET
fsr-3229	993	3	knowledge	knowledge	NOUN
fsr-3229	993	4	and	and	CCONJ
fsr-3229	993	5	the	the	DET
fsr-3229	993	6	ease	ease	NOUN
fsr-3229	993	7	in	in	ADP
fsr-3229	993	8	computing	compute	VERB
fsr-3229	993	9	the	the	DET
fsr-3229	993	10	average	average	ADJ
fsr-3229	993	11	gain	gain	NOUN
fsr-3229	993	12	,	,	PUNCT
fsr-3229	993	13	we	we	PRON
fsr-3229	993	14	use	use	VERB
fsr-3229	993	15	it	it	PRON
fsr-3229	993	16	for	for	ADP
fsr-3229	993	17	our	our	PRON
fsr-3229	993	18	scenario	scenario	NOUN
fsr-3229	993	19	analysis	analysis	NOUN
fsr-3229	993	20	that	that	PRON
fsr-3229	993	21	requires	require	VERB
fsr-3229	993	22	a	a	DET
fsr-3229	993	23	large	large	ADJ
fsr-3229	993	24	number	number	NOUN
fsr-3229	993	25	of	of	ADP
fsr-3229	993	26	computations	computation	NOUN
fsr-3229	993	27	to	to	PART
fsr-3229	993	28	make	make	VERB
fsr-3229	993	29	general	general	ADJ
fsr-3229	993	30	conclusions	conclusion	NOUN
fsr-3229	993	31	about	about	ADP
fsr-3229	993	32	how	how	SCONJ
fsr-3229	993	33	key	key	ADJ
fsr-3229	993	34	variables	variable	NOUN
fsr-3229	993	35	influence	influence	VERB
fsr-3229	993	36	the	the	DET
fsr-3229	993	37	optimal	optimal	ADJ
fsr-3229	993	38	rvd	rvd	PROPN
fsr-3229	993	39	allocation	allocation	NOUN
fsr-3229	993	40	.	.	PUNCT
fsr-3229	994	1	whereas	whereas	SCONJ
fsr-3229	994	2	many	many	ADJ
fsr-3229	994	3	scenario	scenario	NOUN
fsr-3229	994	4	and	and	CCONJ
fsr-3229	994	5	outcome	outcome	NOUN
fsr-3229	994	6	variables	variable	NOUN
fsr-3229	994	7	could	could	AUX
fsr-3229	994	8	be	be	AUX
fsr-3229	994	9	chosen	choose	VERB
fsr-3229	994	10	,	,	PUNCT
fsr-3229	994	11	for	for	ADP
fsr-3229	994	12	brevity	brevity	NOUN
fsr-3229	994	13	’s	’s	PART
fsr-3229	994	14	sake	sake	NOUN
fsr-3229	994	15	,	,	PUNCT
fsr-3229	994	16	we	we	PRON
fsr-3229	994	17	limit	limit	VERB
fsr-3229	994	18	the	the	DET
fsr-3229	994	19	number	number	NOUN
fsr-3229	994	20	of	of	ADP
fsr-3229	994	21	variables	variable	NOUN
fsr-3229	994	22	.	.	PUNCT
fsr-3229	995	1	regardless	regardless	ADV
fsr-3229	995	2	,	,	PUNCT
fsr-3229	995	3	these	these	DET
fsr-3229	995	4	illustrations	illustration	NOUN
fsr-3229	995	5	demonstrate	demonstrate	VERB
fsr-3229	995	6	how	how	SCONJ
fsr-3229	995	7	our	our	PRON
fsr-3229	995	8	rvd	rvd	ADJ
fsr-3229	995	9	procedure	procedure	NOUN
fsr-3229	995	10	can	can	AUX
fsr-3229	995	11	help	help	VERB
fsr-3229	995	12	financial	financial	ADJ
fsr-3229	995	13	advisors	advisor	NOUN
fsr-3229	995	14	provide	provide	VERB
fsr-3229	995	15	rvd	rvd	PROPN
fsr-3229	995	16	guidance	guidance	NOUN
fsr-3229	995	17	to	to	ADP
fsr-3229	995	18	their	their	PRON
fsr-3229	995	19	clientele	clientele	NOUN
fsr-3229	995	20	.	.	PUNCT
fsr-3229	996	1	for	for	ADP
fsr-3229	996	2	our	our	PRON
fsr-3229	996	3	scenario	scenario	NOUN
fsr-3229	996	4	analysis	analysis	NOUN
fsr-3229	996	5	,	,	PUNCT
fsr-3229	996	6	we	we	PRON
fsr-3229	996	7	will	will	AUX
fsr-3229	996	8	change	change	VERB
fsr-3229	996	9	three	three	NUM
fsr-3229	996	10	variables	variable	NOUN
fsr-3229	996	11	that	that	PRON
fsr-3229	996	12	we	we	PRON
fsr-3229	996	13	call	call	VERB
fsr-3229	996	14	scenario	scenario	NOUN
fsr-3229	996	15	variables	variable	NOUN
fsr-3229	996	16	.	.	PUNCT
fsr-3229	997	1	they	they	PRON
fsr-3229	997	2	are	be	AUX
fsr-3229	997	3	adjusted	adjust	VERB
fsr-3229	997	4	gross	gross	ADJ
fsr-3229	997	5	income	income	NOUN
fsr-3229	997	6	(	(	PUNCT
fsr-3229	997	7	agi	agi	NOUN
fsr-3229	997	8	)	)	PUNCT
fsr-3229	997	9	,	,	PUNCT
fsr-3229	997	10	nominal	nominal	ADJ
fsr-3229	997	11	stock	stock	NOUN
fsr-3229	997	12	returns	return	NOUN
fsr-3229	997	13	(	(	PUNCT
fsr-3229	997	14	returns	return	NOUN
fsr-3229	997	15	)	)	PUNCT
fsr-3229	997	16	,	,	PUNCT
fsr-3229	997	17	and	and	CCONJ
fsr-3229	997	18	number	number	NOUN
fsr-3229	997	19	of	of	ADP
fsr-3229	997	20	withdrawal	withdrawal	NOUN
fsr-3229	997	21	years	year	NOUN
fsr-3229	997	22	during	during	ADP
fsr-3229	997	23	retirement	retirement	NOUN
fsr-3229	997	24	(	(	PUNCT
fsr-3229	997	25	years	year	NOUN
fsr-3229	997	26	)	)	PUNCT
fsr-3229	997	27	.	.	PUNCT
fsr-3229	998	1	agi	agi	PROPN
fsr-3229	998	2	changes	change	NOUN
fsr-3229	998	3	in	in	ADP
fsr-3229	998	4	increments	increment	NOUN
fsr-3229	998	5	of	of	ADP
fsr-3229	998	6	$	$	SYM
fsr-3229	998	7	30,000	30,000	NUM
fsr-3229	998	8	,	,	PUNCT
fsr-3229	998	9	returns	return	NOUN
fsr-3229	998	10	change	change	VERB
fsr-3229	998	11	in	in	ADP
fsr-3229	998	12	increments	increment	NOUN
fsr-3229	998	13	of	of	ADP
fsr-3229	998	14	2	2	NUM
fsr-3229	998	15	%	%	NOUN
fsr-3229	998	16	(	(	PUNCT
fsr-3229	998	17	nonstock	nonstock	NOUN
fsr-3229	998	18	premium	premium	NOUN
fsr-3229	998	19	remains	remain	VERB
fsr-3229	998	20	at	at	ADP
fsr-3229	998	21	3.5	3.5	NUM
fsr-3229	998	22	%	%	NOUN
fsr-3229	998	23	)	)	PUNCT
fsr-3229	998	24	,	,	PUNCT
fsr-3229	998	25	and	and	CCONJ
fsr-3229	998	26	years	year	NOUN
fsr-3229	998	27	change	change	VERB
fsr-3229	998	28	in	in	ADP
fsr-3229	998	29	increments	increment	NOUN
fsr-3229	998	30	of	of	ADP
fsr-3229	998	31	five	five	NUM
fsr-3229	998	32	years	year	NOUN
fsr-3229	998	33	.	.	PUNCT
fsr-3229	999	1	we	we	PRON
fsr-3229	999	2	investigate	investigate	VERB
fsr-3229	999	3	10	10	NUM
fsr-3229	999	4	other	other	ADJ
fsr-3229	999	5	variables	variable	NOUN
fsr-3229	999	6	for	for	ADP
fsr-3229	999	7	outcome	outcome	NOUN
fsr-3229	999	8	changes	change	NOUN
fsr-3229	999	9	when	when	SCONJ
fsr-3229	999	10	our	our	PRON
fsr-3229	999	11	scenario	scenario	NOUN
fsr-3229	999	12	variables	variable	NOUN
fsr-3229	999	13	change	change	VERB
fsr-3229	999	14	.	.	PUNCT
fsr-3229	1000	1	we	we	PRON
fsr-3229	1000	2	call	call	VERB
fsr-3229	1000	3	these	these	DET
fsr-3229	1000	4	variables	variable	NOUN
fsr-3229	1000	5	by	by	ADP
fsr-3229	1000	6	the	the	DET
fsr-3229	1000	7	name	name	NOUN
fsr-3229	1000	8	of	of	ADP
fsr-3229	1000	9	outcome	outcome	NOUN
fsr-3229	1000	10	variables	variable	NOUN
fsr-3229	1000	11	and	and	CCONJ
fsr-3229	1000	12	their	their	PRON
fsr-3229	1000	13	abbreviations	abbreviation	NOUN
fsr-3229	1000	14	and	and	CCONJ
fsr-3229	1000	15	definitions	definition	NOUN
fsr-3229	1000	16	are	be	AUX
fsr-3229	1000	17	:	:	PUNCT
fsr-3229	1000	18	mdibt	mdibt	ADJ
fsr-3229	1000	19	�	�	PROPN
fsr-3229	1000	20	maximum	maximum	ADJ
fsr-3229	1000	21	annual	annual	ADJ
fsr-3229	1000	22	before	before	ADP
fsr-3229	1000	23	-	-	PUNCT
fsr-3229	1000	24	tax	tax	NOUN
fsr-3229	1000	25	diw	diw	PROPN
fsr-3229	1000	26	mri	mri	PROPN
fsr-3229	1000	27	�	�	PROPN
fsr-3229	1000	28	maximum	maximum	PROPN
fsr-3229	1000	29	annual	annual	ADJ
fsr-3229	1000	30	roth	roth	PROPN
fsr-3229	1000	31	ira	ira	PROPN
fsr-3229	1000	32	withdrawal	withdrawal	PROPN
fsr-3229	1000	33	match	match	PROPN
fsr-3229	1000	34	�	�	PROPN
fsr-3229	1000	35	employer	employer	PROPN
fsr-3229	1000	36	’s	’s	PART
fsr-3229	1000	37	salary	salary	NOUN
fsr-3229	1000	38	match	match	NOUN
fsr-3229	1000	39	tc	tc	NUM
fsr-3229	1000	40	�	�	PROPN
fsr-3229	1000	41	average	average	ADJ
fsr-3229	1000	42	contribution	contribution	NOUN
fsr-3229	1000	43	tax	tax	NOUN
fsr-3229	1000	44	rate	rate	NOUN
fsr-3229	1000	45	tw	tw	PART
fsr-3229	1000	46	�	�	PROPN
fsr-3229	1000	47	average	average	ADJ
fsr-3229	1000	48	withdrawal	withdrawal	NOUN
fsr-3229	1000	49	tax	tax	NOUN
fsr-3229	1000	50	rate	rate	NOUN
fsr-3229	1000	51	odibt	odibt	ADJ
fsr-3229	1000	52	�	�	PROPN
fsr-3229	1000	53	optimal	optimal	ADJ
fsr-3229	1000	54	annual	annual	ADJ
fsr-3229	1000	55	before	before	ADP
fsr-3229	1000	56	-	-	PUNCT
fsr-3229	1000	57	tax	tax	NOUN
fsr-3229	1000	58	diw	diw	PROPN
fsr-3229	1000	59	gain	gain	VERB
fsr-3229	1000	60	�	�	PROPN
fsr-3229	1000	61	(	(	PUNCT
fsr-3229	1000	62	tc	tc	NUM
fsr-3229	1000	63	�	�	PROPN
fsr-3229	1000	64	tw)odibt	tw)odibt	NOUN
fsr-3229	1000	65	(	(	PUNCT
fsr-3229	1000	66	gain	gain	NOUN
fsr-3229	1000	67	is	be	AUX
fsr-3229	1000	68	the	the	DET
fsr-3229	1000	69	maximum	maximum	ADJ
fsr-3229	1000	70	gain	gain	NOUN
fsr-3229	1000	71	)	)	PUNCT
fsr-3229	1000	72	odi%	odi%	NOUN
fsr-3229	1000	73	is	be	AUX
fsr-3229	1000	74	odibt	odibt	ADJ
fsr-3229	1000	75	/	/	SYM
fsr-3229	1000	76	mdibt	mdibt	ADJ
fsr-3229	1000	77	and	and	CCONJ
fsr-3229	1000	78	put	put	VERB
fsr-3229	1000	79	in	in	ADP
fsr-3229	1000	80	percentage	percentage	NOUN
fsr-3229	1000	81	form	form	NOUN
fsr-3229	1000	82	odiat	odiat	VERB
fsr-3229	1000	83	�	�	PROPN
fsr-3229	1000	84	optimal	optimal	ADJ
fsr-3229	1000	85	annual	annual	ADJ
fsr-3229	1000	86	after	after	ADP
fsr-3229	1000	87	-	-	PUNCT
fsr-3229	1000	88	tax	tax	NOUN
fsr-3229	1000	89	diw	diw	PROPN
fsr-3229	1000	90	�	�	PROPN
fsr-3229	1000	91	(	(	PUNCT
fsr-3229	1000	92	1	1	NUM
fsr-3229	1000	93	�	�	PROPN
fsr-3229	1000	94	tw)odibt	tw)odibt	PROPN
fsr-3229	1000	95	ori	ori	PROPN
fsr-3229	1000	96	�	�	PROPN
fsr-3229	1000	97	optimal	optimal	ADJ
fsr-3229	1000	98	annual	annual	ADJ
fsr-3229	1000	99	roth	roth	PROPN
fsr-3229	1000	100	ira	ira	PROPN
fsr-3229	1000	101	withdrawal	withdrawal	PROPN
fsr-3229	1000	102	each	each	DET
fsr-3229	1000	103	time	time	NOUN
fsr-3229	1000	104	a	a	DET
fsr-3229	1000	105	scenario	scenario	NOUN
fsr-3229	1000	106	variable	variable	ADJ
fsr-3229	1000	107	changes	change	NOUN
fsr-3229	1000	108	,	,	PUNCT
fsr-3229	1000	109	we	we	PRON
fsr-3229	1000	110	identify	identify	VERB
fsr-3229	1000	111	the	the	DET
fsr-3229	1000	112	maximum	maximum	ADJ
fsr-3229	1000	113	gain	gain	NOUN
fsr-3229	1000	114	from	from	ADP
fsr-3229	1000	115	all	all	DET
fsr-3229	1000	116	withdrawals	withdrawal	NOUN
fsr-3229	1000	117	.	.	PUNCT
fsr-3229	1001	1	we	we	PRON
fsr-3229	1001	2	report	report	VERB
fsr-3229	1001	3	the	the	DET
fsr-3229	1001	4	values	value	NOUN
fsr-3229	1001	5	for	for	ADP
fsr-3229	1001	6	all	all	DET
fsr-3229	1001	7	other	other	ADJ
fsr-3229	1001	8	outcome	outcome	NOUN
fsr-3229	1001	9	variables	variable	NOUN
fsr-3229	1001	10	that	that	PRON
fsr-3229	1001	11	occur	occur	VERB
fsr-3229	1001	12	at	at	ADP
fsr-3229	1001	13	the	the	DET
fsr-3229	1001	14	maximum	maximum	ADJ
fsr-3229	1001	15	point	point	NOUN
fsr-3229	1001	16	and	and	CCONJ
fsr-3229	1001	17	report	report	VERB
fsr-3229	1001	18	them	they	PRON
fsr-3229	1001	19	in	in	ADP
fsr-3229	1001	20	table	table	NOUN
fsr-3229	1001	21	8	8	NUM
fsr-3229	1001	22	.	.	PUNCT
fsr-3229	1002	1	in	in	ADP
fsr-3229	1002	2	panels	panel	NOUN
fsr-3229	1002	3	a	a	DET
fsr-3229	1002	4	,	,	PUNCT
fsr-3229	1002	5	b	b	NOUN
fsr-3229	1002	6	,	,	PUNCT
fsr-3229	1002	7	and	and	CCONJ
fsr-3229	1002	8	c	c	NOUN
fsr-3229	1002	9	of	of	ADP
fsr-3229	1002	10	table	table	NOUN
fsr-3229	1002	11	8	8	NUM
fsr-3229	1002	12	,	,	PUNCT
fsr-3229	1002	13	we	we	PRON
fsr-3229	1002	14	assume	assume	VERB
fsr-3229	1002	15	no	no	DET
fsr-3229	1002	16	match	match	NOUN
fsr-3229	1002	17	/	/	SYM
fsr-3229	1002	18	oi	oi	NOUN
fsr-3229	1002	19	.	.	PUNCT
fsr-3229	1003	1	in	in	ADP
fsr-3229	1003	2	panels	panel	NOUN
fsr-3229	1003	3	d	d	PROPN
fsr-3229	1003	4	,	,	PUNCT
fsr-3229	1003	5	e	e	NOUN
fsr-3229	1003	6	,	,	PUNCT
fsr-3229	1003	7	and	and	CCONJ
fsr-3229	1003	8	f	f	X
fsr-3229	1003	9	,	,	PUNCT
fsr-3229	1003	10	we	we	PRON
fsr-3229	1003	11	allow	allow	VERB
fsr-3229	1003	12	a	a	DET
fsr-3229	1003	13	3	3	NUM
fsr-3229	1003	14	%	%	NOUN
fsr-3229	1003	15	salary	salary	NOUN
fsr-3229	1003	16	match	match	NOUN
fsr-3229	1003	17	and	and	CCONJ
fsr-3229	1003	18	assume	assume	VERB
fsr-3229	1003	19	no	no	DET
fsr-3229	1003	20	oi	oi	NOUN
fsr-3229	1003	21	.	.	PUNCT
fsr-3229	1004	1	the	the	DET
fsr-3229	1004	2	only	only	ADJ
fsr-3229	1004	3	changes	change	NOUN
fsr-3229	1004	4	in	in	ADP
fsr-3229	1004	5	variables	variable	NOUN
fsr-3229	1004	6	from	from	ADP
fsr-3229	1004	7	those	those	PRON
fsr-3229	1004	8	used	use	VERB
fsr-3229	1004	9	previously	previously	ADV
fsr-3229	1004	10	are	be	AUX
fsr-3229	1004	11	the	the	DET
fsr-3229	1004	12	following	following	NOUN
fsr-3229	1004	13	.	.	PUNCT
fsr-3229	1005	1	agi	agi	PROPN
fsr-3229	1005	2	is	be	AUX
fsr-3229	1005	3	$	$	SYM
fsr-3229	1005	4	140,000	140,000	NUM
fsr-3229	1005	5	(	(	PUNCT
fsr-3229	1005	6	unless	unless	SCONJ
fsr-3229	1005	7	used	use	VERB
fsr-3229	1005	8	as	as	ADP
fsr-3229	1005	9	a	a	DET
fsr-3229	1005	10	scenario	scenario	NOUN
fsr-3229	1005	11	406	406	NUM
fsr-3229	1005	12	r.m	r.m	PROPN
fsr-3229	1005	13	.	.	PROPN
fsr-3229	1005	14	hull	hull	PROPN
fsr-3229	1005	15	,	,	PUNCT
fsr-3229	1005	16	j.b	j.b	PROPN
fsr-3229	1005	17	.	.	PROPN
fsr-3229	1005	18	hull	hull	NOUN
fsr-3229	1005	19	/	/	SYM
fsr-3229	1005	20	financial	financial	ADJ
fsr-3229	1005	21	services	service	NOUN
fsr-3229	1005	22	review	review	VERB
fsr-3229	1005	23	25	25	NUM
fsr-3229	1005	24	(	(	PUNCT
fsr-3229	1005	25	2016	2016	NUM
fsr-3229	1005	26	)	)	PUNCT
fsr-3229	1005	27	373–414	373–414	NUM
fsr-3229	1005	28	table	table	NOUN
fsr-3229	1005	29	8	8	NUM
fsr-3229	1005	30	scenario	scenario	NOUN
fsr-3229	1005	31	analysis	analysis	NOUN
fsr-3229	1005	32	panel	panel	NOUN
fsr-3229	1005	33	a.	a.	NOUN
fsr-3229	1005	34	without	without	ADP
fsr-3229	1005	35	match	match	PROPN
fsr-3229	1005	36	/	/	SYM
fsr-3229	1005	37	oi	oi	PROPN
fsr-3229	1005	38	:	:	PUNCT
fsr-3229	1005	39	agis	agis	ADJ
fsr-3229	1005	40	range	range	NOUN
fsr-3229	1005	41	from	from	ADP
fsr-3229	1005	42	$	$	SYM
fsr-3229	1005	43	50,000–$260,000	50,000–$260,000	NUM
fsr-3229	1005	44	with	with	ADP
fsr-3229	1005	45	incremental	incremental	ADJ
fsr-3229	1005	46	changes	change	NOUN
fsr-3229	1005	47	of	of	ADP
fsr-3229	1005	48	$	$	SYM
fsr-3229	1005	49	30,000	30,000	NUM
fsr-3229	1005	50	agi	agi	NOUN
fsr-3229	1005	51	mdibt	mdibt	ADJ
fsr-3229	1005	52	mri	mri	NOUN
fsr-3229	1005	53	match	match	NOUN
fsr-3229	1005	54	tc	tc	PROPN
fsr-3229	1005	55	tw	tw	NOUN
fsr-3229	1006	1	odibt	odibt	ADJ
fsr-3229	1006	2	gain	gain	NOUN
fsr-3229	1006	3	odi%	odi%	PROPN
fsr-3229	1006	4	odiat	odiat	NOUN
fsr-3229	1006	5	ori	ori	X
fsr-3229	1006	6	$	$	SYM
fsr-3229	1006	7	50	50	NUM
fsr-3229	1006	8	$	$	SYM
fsr-3229	1006	9	143	143	NUM
fsr-3229	1006	10	$	$	SYM
fsr-3229	1006	11	117	117	NUM
fsr-3229	1006	12	$	$	SYM
fsr-3229	1006	13	0	0	NUM
fsr-3229	1006	14	0.1800	0.1800	NUM
fsr-3229	1006	15	0.0000	0.0000	NUM
fsr-3229	1007	1	$	$	SYM
fsr-3229	1007	2	48	48	NUM
fsr-3229	1007	3	$	$	SYM
fsr-3229	1007	4	8.59	8.59	NUM
fsr-3229	1007	5	33.33	33.33	NUM
fsr-3229	1007	6	%	%	NOUN
fsr-3229	1007	7	$	$	SYM
fsr-3229	1007	8	48	48	NUM
fsr-3229	1007	9	$	$	SYM
fsr-3229	1007	10	78	78	NUM
fsr-3229	1007	11	$	$	SYM
fsr-3229	1007	12	80	80	NUM
fsr-3229	1007	13	$	$	SYM
fsr-3229	1007	14	240	240	NUM
fsr-3229	1007	15	$	$	SYM
fsr-3229	1007	16	188	188	NUM
fsr-3229	1007	17	$	$	SYM
fsr-3229	1007	18	0	0	NUM
fsr-3229	1007	19	0.2174	0.2174	NUM
fsr-3229	1007	20	0.0000	0.0000	NUM
fsr-3229	1007	21	$	$	SYM
fsr-3229	1007	22	40	40	NUM
fsr-3229	1007	23	$	$	SYM
fsr-3229	1007	24	8.70	8.70	NUM
fsr-3229	1007	25	16.67	16.67	NUM
fsr-3229	1007	26	%	%	NOUN
fsr-3229	1007	27	$	$	SYM
fsr-3229	1007	28	40	40	NUM
fsr-3229	1007	29	$	$	SYM
fsr-3229	1007	30	157	157	NUM
fsr-3229	1007	31	$	$	SYM
fsr-3229	1007	32	110	110	NUM
fsr-3229	1007	33	$	$	SYM
fsr-3229	1007	34	369	369	NUM
fsr-3229	1007	35	$	$	SYM
fsr-3229	1007	36	258	258	NUM
fsr-3229	1007	37	$	$	SYM
fsr-3229	1007	38	0	0	NUM
fsr-3229	1007	39	0.3000	0.3000	NUM
fsr-3229	1007	40	0.1875	0.1875	NUM
fsr-3229	1007	41	$	$	SYM
fsr-3229	1007	42	184	184	NUM
fsr-3229	1007	43	$	$	SYM
fsr-3229	1007	44	20.76	20.76	NUM
fsr-3229	1007	45	50.00	50.00	NUM
fsr-3229	1007	46	%	%	NOUN
fsr-3229	1007	47	$	$	SYM
fsr-3229	1007	48	150	150	NUM
fsr-3229	1007	49	$	$	SYM
fsr-3229	1007	50	129	129	NUM
fsr-3229	1007	51	$	$	SYM
fsr-3229	1007	52	140	140	NUM
fsr-3229	1007	53	$	$	SYM
fsr-3229	1007	54	470	470	NUM
fsr-3229	1007	55	$	$	SYM
fsr-3229	1007	56	329	329	NUM
fsr-3229	1007	57	$	$	SYM
fsr-3229	1007	58	0	0	NUM
fsr-3229	1007	59	0.3000	0.3000	NUM
fsr-3229	1007	60	0.2273	0.2273	NUM
fsr-3229	1007	61	$	$	SYM
fsr-3229	1007	62	274	274	NUM
fsr-3229	1007	63	$	$	SYM
fsr-3229	1007	64	19.92	19.92	NUM
fsr-3229	1007	65	58.33	58.33	NUM
fsr-3229	1007	66	%	%	NOUN
fsr-3229	1007	67	$	$	SYM
fsr-3229	1007	68	212	212	NUM
fsr-3229	1007	69	$	$	SYM
fsr-3229	1007	70	137	137	NUM
fsr-3229	1007	71	$	$	SYM
fsr-3229	1007	72	170	170	NUM
fsr-3229	1007	73	$	$	SYM
fsr-3229	1007	74	601	601	NUM
fsr-3229	1007	75	$	$	SYM
fsr-3229	1007	76	399	399	NUM
fsr-3229	1007	77	$	$	SYM
fsr-3229	1007	78	0	0	NUM
fsr-3229	1007	79	0.3360	0.3360	NUM
fsr-3229	1007	80	0.2607	0.2607	NUM
fsr-3229	1007	81	$	$	SYM
fsr-3229	1007	82	401	401	NUM
fsr-3229	1007	83	$	$	SYM
fsr-3229	1007	84	30.16	30.16	NUM
fsr-3229	1007	85	66.67	66.67	NUM
fsr-3229	1007	86	%	%	NOUN
fsr-3229	1007	87	$	$	SYM
fsr-3229	1007	88	296	296	NUM
fsr-3229	1007	89	$	$	SYM
fsr-3229	1007	90	133	133	NUM
fsr-3229	1007	91	$	$	SYM
fsr-3229	1007	92	200	200	NUM
fsr-3229	1007	93	$	$	SYM
fsr-3229	1007	94	707	707	NUM
fsr-3229	1007	95	$	$	SYM
fsr-3229	1007	96	470	470	NUM
fsr-3229	1007	97	$	$	SYM
fsr-3229	1007	98	0	0	NUM
fsr-3229	1007	99	0.3360	0.3360	NUM
fsr-3229	1007	100	0.2643	0.2643	NUM
fsr-3229	1007	101	$	$	SYM
fsr-3229	1007	102	412	412	NUM
fsr-3229	1007	103	$	$	SYM
fsr-3229	1007	104	29.58	29.58	NUM
fsr-3229	1007	105	58.33	58.33	NUM
fsr-3229	1007	106	%	%	NOUN
fsr-3229	1007	107	$	$	SYM
fsr-3229	1007	108	303	303	NUM
fsr-3229	1007	109	$	$	SYM
fsr-3229	1007	110	196	196	NUM
fsr-3229	1007	111	$	$	SYM
fsr-3229	1007	112	230	230	NUM
fsr-3229	1007	113	$	$	SYM
fsr-3229	1007	114	870	870	NUM
fsr-3229	1008	1	$	$	SYM
fsr-3229	1008	2	540	540	NUM
fsr-3229	1008	3	$	$	SYM
fsr-3229	1008	4	0	0	NUM
fsr-3229	1008	5	0.3792	0.3792	NUM
fsr-3229	1008	6	0.2701	0.2701	NUM
fsr-3229	1008	7	$	$	SYM
fsr-3229	1008	8	435	435	NUM
fsr-3229	1008	9	$	$	SYM
fsr-3229	1008	10	47.40	47.40	NUM
fsr-3229	1008	11	50.00	50.00	NUM
fsr-3229	1008	12	%	%	NOUN
fsr-3229	1008	13	$	$	SYM
fsr-3229	1008	14	317	317	NUM
fsr-3229	1008	15	$	$	SYM
fsr-3229	1008	16	270	270	NUM
fsr-3229	1008	17	$	$	SYM
fsr-3229	1008	18	260	260	NUM
fsr-3229	1008	19	$	$	SYM
fsr-3229	1008	20	1,011	1,011	NUM
fsr-3229	1008	21	$	$	SYM
fsr-3229	1008	22	610	610	NUM
fsr-3229	1008	23	$	$	SYM
fsr-3229	1008	24	0	0	NUM
fsr-3229	1008	25	0.3960	0.3960	NUM
fsr-3229	1008	26	0.3221	0.3221	NUM
fsr-3229	1008	27	$	$	SYM
fsr-3229	1008	28	758	758	NUM
fsr-3229	1008	29	$	$	SYM
fsr-3229	1008	30	56.02	56.02	NUM
fsr-3229	1008	31	75.00	75.00	NUM
fsr-3229	1008	32	%	%	NOUN
fsr-3229	1008	33	$	$	SYM
fsr-3229	1008	34	514	514	NUM
fsr-3229	1008	35	$	$	SYM
fsr-3229	1008	36	153	153	NUM
fsr-3229	1008	37	$	$	SYM
fsr-3229	1008	38	155	155	NUM
fsr-3229	1008	39	$	$	SYM
fsr-3229	1008	40	551	551	NUM
fsr-3229	1008	41	$	$	SYM
fsr-3229	1008	42	364	364	NUM
fsr-3229	1008	43	$	$	SYM
fsr-3229	1008	44	0	0	NUM
fsr-3229	1008	45	0.3056	0.3056	NUM
fsr-3229	1008	46	0.1915	0.1915	NUM
fsr-3229	1008	47	$	$	SYM
fsr-3229	1008	48	319	319	NUM
fsr-3229	1008	49	$	$	SYM
fsr-3229	1008	50	27.64	27.64	NUM
fsr-3229	1008	51	51.04	51.04	NUM
fsr-3229	1008	52	%	%	NOUN
fsr-3229	1008	53	$	$	SYM
fsr-3229	1008	54	235	235	NUM
fsr-3229	1008	55	$	$	SYM
fsr-3229	1008	56	157	157	NUM
fsr-3229	1008	57	$	$	SYM
fsr-3229	1008	58	73	73	NUM
fsr-3229	1008	59	$	$	SYM
fsr-3229	1008	60	303	303	NUM
fsr-3229	1008	61	$	$	SYM
fsr-3229	1008	62	173	173	NUM
fsr-3229	1008	63	$	$	SYM
fsr-3229	1008	64	0	0	NUM
fsr-3229	1008	65	0.0747	0.0747	NUM
fsr-3229	1008	66	0.1242	0.1242	NUM
fsr-3229	1008	67	$	$	SYM
fsr-3229	1008	68	237	237	NUM
fsr-3229	1008	69	$	$	SYM
fsr-3229	1008	70	17.05	17.05	NUM
fsr-3229	1008	71	18.60	18.60	NUM
fsr-3229	1008	72	%	%	NOUN
fsr-3229	1008	73	$	$	SYM
fsr-3229	1008	74	158	158	NUM
fsr-3229	1008	75	$	$	SYM
fsr-3229	1008	76	56	56	NUM
fsr-3229	1008	77	n.a	n.a	PROPN
fsr-3229	1008	78	.	.	PROPN
fsr-3229	1008	79	1.00	1.00	NUM
fsr-3229	1008	80	1.00	1.00	NUM
fsr-3229	1008	81	n.a	n.a	PROPN
fsr-3229	1008	82	.	.	PROPN
fsr-3229	1008	83	0.96	0.96	NUM
fsr-3229	1008	84	0.91	0.91	NUM
fsr-3229	1008	85	0.95	0.95	NUM
fsr-3229	1008	86	0.96	0.96	NUM
fsr-3229	1008	87	0.77	0.77	NUM
fsr-3229	1008	88	0.96	0.96	NUM
fsr-3229	1008	89	0.66	0.66	NUM
fsr-3229	1008	90	panel	panel	PROPN
fsr-3229	1008	91	b.	b.	PROPN
fsr-3229	1008	92	without	without	ADP
fsr-3229	1008	93	match	match	PROPN
fsr-3229	1008	94	/	/	SYM
fsr-3229	1008	95	oi	oi	ADJ
fsr-3229	1008	96	:	:	PUNCT
fsr-3229	1008	97	nominal	nominal	ADJ
fsr-3229	1008	98	rates	rate	NOUN
fsr-3229	1008	99	of	of	ADP
fsr-3229	1008	100	return	return	NOUN
fsr-3229	1008	101	from	from	ADP
fsr-3229	1008	102	4%–18	4%–18	NUM
fsr-3229	1008	103	%	%	NOUN
fsr-3229	1008	104	with	with	ADP
fsr-3229	1008	105	incremental	incremental	ADJ
fsr-3229	1008	106	changes	change	NOUN
fsr-3229	1008	107	of	of	ADP
fsr-3229	1008	108	2	2	NUM
fsr-3229	1008	109	%	%	NOUN
fsr-3229	1008	110	returns	return	NOUN
fsr-3229	1008	111	mdibt	mdibt	ADJ
fsr-3229	1008	112	mri	mri	NOUN
fsr-3229	1008	113	match	match	NOUN
fsr-3229	1008	114	tc	tc	PROPN
fsr-3229	1008	115	tw	tw	NOUN
fsr-3229	1008	116	odibt	odibt	ADJ
fsr-3229	1008	117	gain	gain	NOUN
fsr-3229	1008	118	odi%	odi%	PROPN
fsr-3229	1008	119	odiat	odiat	NOUN
fsr-3229	1008	120	ori	ori	X
fsr-3229	1008	121	4	4	NUM
fsr-3229	1008	122	%	%	NOUN
fsr-3229	1008	123	$	$	SYM
fsr-3229	1008	124	142	142	NUM
fsr-3229	1008	125	$	$	SYM
fsr-3229	1008	126	100	100	NUM
fsr-3229	1008	127	$	$	SYM
fsr-3229	1008	128	0	0	NUM
fsr-3229	1008	129	0.3000	0.3000	NUM
fsr-3229	1008	130	0.1647	0.1647	NUM
fsr-3229	1008	131	$	$	SYM
fsr-3229	1008	132	142	142	NUM
fsr-3229	1008	133	$	$	SYM
fsr-3229	1008	134	19.24	19.24	NUM
fsr-3229	1008	135	100.0	100.0	NUM
fsr-3229	1008	136	%	%	NOUN
fsr-3229	1008	137	$	$	SYM
fsr-3229	1008	138	119	119	NUM
fsr-3229	1009	1	$	$	SYM
fsr-3229	1009	2	0	0	NUM
fsr-3229	1009	3	6	6	NUM
fsr-3229	1009	4	%	%	NOUN
fsr-3229	1009	5	$	$	SYM
fsr-3229	1009	6	244	244	NUM
fsr-3229	1009	7	$	$	SYM
fsr-3229	1009	8	171	171	NUM
fsr-3229	1009	9	$	$	SYM
fsr-3229	1009	10	0	0	NUM
fsr-3229	1009	11	0.3000	0.3000	NUM
fsr-3229	1009	12	0.2184	0.2184	NUM
fsr-3229	1009	13	$	$	SYM
fsr-3229	1009	14	244	244	NUM
fsr-3229	1009	15	$	$	SYM
fsr-3229	1009	16	19.90	19.90	NUM
fsr-3229	1009	17	100.0	100.0	NUM
fsr-3229	1009	18	%	%	NOUN
fsr-3229	1009	19	$	$	SYM
fsr-3229	1009	20	191	191	NUM
fsr-3229	1009	21	$	$	SYM
fsr-3229	1009	22	0	0	NUM
fsr-3229	1009	23	8	8	NUM
fsr-3229	1009	24	%	%	NOUN
fsr-3229	1009	25	$	$	SYM
fsr-3229	1009	26	423	423	NUM
fsr-3229	1009	27	$	$	SYM
fsr-3229	1009	28	296	296	NUM
fsr-3229	1009	29	$	$	SYM
fsr-3229	1009	30	0	0	NUM
fsr-3229	1009	31	0.3000	0.3000	NUM
fsr-3229	1009	32	0.2294	0.2294	NUM
fsr-3229	1009	33	$	$	SYM
fsr-3229	1009	34	282	282	NUM
fsr-3229	1009	35	$	$	SYM
fsr-3229	1009	36	19.92	19.92	NUM
fsr-3229	1009	37	66.67	66.67	NUM
fsr-3229	1009	38	%	%	NOUN
fsr-3229	1009	39	$	$	SYM
fsr-3229	1009	40	217	217	NUM
fsr-3229	1009	41	$	$	SYM
fsr-3229	1009	42	99	99	NUM
fsr-3229	1009	43	10	10	NUM
fsr-3229	1009	44	%	%	NOUN
fsr-3229	1009	45	$	$	SYM
fsr-3229	1009	46	744	744	NUM
fsr-3229	1009	47	$	$	SYM
fsr-3229	1009	48	519	519	NUM
fsr-3229	1009	49	$	$	SYM
fsr-3229	1009	50	0	0	NUM
fsr-3229	1009	51	0.3023	0.3023	NUM
fsr-3229	1009	52	0.2197	0.2197	NUM
fsr-3229	1009	53	$	$	SYM
fsr-3229	1009	54	248	248	NUM
fsr-3229	1009	55	$	$	SYM
fsr-3229	1009	56	20.46	20.46	NUM
fsr-3229	1009	57	33.33	33.33	NUM
fsr-3229	1009	58	%	%	NOUN
fsr-3229	1009	59	$	$	SYM
fsr-3229	1009	60	193	193	NUM
fsr-3229	1009	61	$	$	SYM
fsr-3229	1009	62	346	346	NUM
fsr-3229	1009	63	12	12	NUM
fsr-3229	1009	64	%	%	NOUN
fsr-3229	1009	65	$	$	SYM
fsr-3229	1009	66	1,320	1,320	NUM
fsr-3229	1009	67	$	$	SYM
fsr-3229	1009	68	915	915	NUM
fsr-3229	1009	69	$	$	SYM
fsr-3229	1009	70	0	0	NUM
fsr-3229	1009	71	0.3067	0.3067	NUM
fsr-3229	1009	72	0.2321	0.2321	NUM
fsr-3229	1009	73	$	$	SYM
fsr-3229	1009	74	293	293	NUM
fsr-3229	1009	75	$	$	SYM
fsr-3229	1009	76	21.89	21.89	NUM
fsr-3229	1009	77	22.22	22.22	NUM
fsr-3229	1009	78	%	%	NOUN
fsr-3229	1009	79	$	$	SYM
fsr-3229	1009	80	225	225	NUM
fsr-3229	1009	81	$	$	SYM
fsr-3229	1009	82	712	712	NUM
fsr-3229	1009	83	14	14	NUM
fsr-3229	1009	84	%	%	NOUN
fsr-3229	1009	85	$	$	SYM
fsr-3229	1009	86	2,351	2,351	NUM
fsr-3229	1009	87	$	$	SYM
fsr-3229	1009	88	1,620	1,620	NUM
fsr-3229	1009	89	$	$	SYM
fsr-3229	1009	90	0	0	NUM
fsr-3229	1009	91	0.3108	0.3108	NUM
fsr-3229	1009	92	0.2274	0.2274	NUM
fsr-3229	1009	93	$	$	SYM
fsr-3229	1009	94	274	274	NUM
fsr-3229	1009	95	$	$	SYM
fsr-3229	1009	96	22.89	22.89	NUM
fsr-3229	1009	97	11.67	11.67	NUM
fsr-3229	1009	98	%	%	NOUN
fsr-3229	1009	99	$	$	SYM
fsr-3229	1009	100	212	212	NUM
fsr-3229	1009	101	$	$	SYM
fsr-3229	1009	102	1,431	1,431	NUM
fsr-3229	1009	103	16	16	NUM
fsr-3229	1009	104	%	%	NOUN
fsr-3229	1009	105	$	$	SYM
fsr-3229	1009	106	4,176	4,176	NUM
fsr-3229	1009	107	$	$	SYM
fsr-3229	1009	108	2,869	2,869	NUM
fsr-3229	1009	109	$	$	SYM
fsr-3229	1009	110	0	0	NUM
fsr-3229	1009	111	0.3130	0.3130	NUM
fsr-3229	1009	112	0.2285	0.2285	NUM
fsr-3229	1009	113	$	$	SYM
fsr-3229	1009	114	278	278	NUM
fsr-3229	1009	115	$	$	SYM
fsr-3229	1009	116	23.53	23.53	NUM
fsr-3229	1009	117	6.67	6.67	NUM
fsr-3229	1009	118	%	%	NOUN
fsr-3229	1009	119	$	$	SYM
fsr-3229	1009	120	215	215	NUM
fsr-3229	1009	121	$	$	SYM
fsr-3229	1009	122	2,678	2,678	NUM
fsr-3229	1009	123	18	18	NUM
fsr-3229	1009	124	%	%	NOUN
fsr-3229	1009	125	$	$	SYM
fsr-3229	1009	126	7,396	7,396	NUM
fsr-3229	1009	127	$	$	SYM
fsr-3229	1009	128	5,073	5,073	NUM
fsr-3229	1009	129	$	$	SYM
fsr-3229	1009	130	0	0	NUM
fsr-3229	1009	131	0.3142	0.3142	NUM
fsr-3229	1009	132	0.2365	0.2365	NUM
fsr-3229	1010	1	$	$	SYM
fsr-3229	1010	2	308	308	NUM
fsr-3229	1010	3	$	$	SYM
fsr-3229	1010	4	23.95	23.95	NUM
fsr-3229	1010	5	4.17	4.17	NUM
fsr-3229	1010	6	%	%	NOUN
fsr-3229	1010	7	$	$	SYM
fsr-3229	1010	8	235	235	NUM
fsr-3229	1010	9	$	$	SYM
fsr-3229	1010	10	4,861	4,861	NUM
fsr-3229	1010	11	11	11	NUM
fsr-3229	1010	12	%	%	NOUN
fsr-3229	1010	13	$	$	SYM
fsr-3229	1010	14	2,100	2,100	NUM
fsr-3229	1010	15	$	$	SYM
fsr-3229	1010	16	1,445	1,445	NUM
fsr-3229	1010	17	$	$	SYM
fsr-3229	1010	18	0	0	NUM
fsr-3229	1010	19	0.3059	0.3059	NUM
fsr-3229	1010	20	0.2196	0.2196	NUM
fsr-3229	1010	21	$	$	SYM
fsr-3229	1010	22	259	259	NUM
fsr-3229	1010	23	$	$	SYM
fsr-3229	1010	24	21.47	21.47	NUM
fsr-3229	1010	25	43.09	43.09	NUM
fsr-3229	1010	26	%	%	NOUN
fsr-3229	1010	27	$	$	SYM
fsr-3229	1010	28	201	201	NUM
fsr-3229	1010	29	$	$	SYM
fsr-3229	1010	30	1,266	1,266	NUM
fsr-3229	1010	31	4.9	4.9	NUM
fsr-3229	1010	32	%	%	NOUN
fsr-3229	1010	33	$	$	SYM
fsr-3229	1010	34	2,534	2,534	NUM
fsr-3229	1010	35	$	$	SYM
fsr-3229	1010	36	1,737	1,737	NUM
fsr-3229	1010	37	$	$	SYM
fsr-3229	1010	38	0	0	NUM
fsr-3229	1010	39	0.0061	0.0061	NUM
fsr-3229	1010	40	0.0229	0.0229	NUM
fsr-3229	1010	41	$	$	SYM
fsr-3229	1010	42	52	52	NUM
fsr-3229	1010	43	$	$	SYM
fsr-3229	1010	44	1.83	1.83	NUM
fsr-3229	1010	45	40.34	40.34	NUM
fsr-3229	1010	46	%	%	NOUN
fsr-3229	1010	47	$	$	SYM
fsr-3229	1010	48	36	36	NUM
fsr-3229	1010	49	$	$	SYM
fsr-3229	1010	50	1,718	1,718	NUM
fsr-3229	1010	51	n.a	n.a	PROPN
fsr-3229	1010	52	.	.	PROPN
fsr-3229	1011	1	0.88	0.88	NUM
fsr-3229	1011	2	0.88	0.88	NUM
fsr-3229	1011	3	n.a	n.a	PROPN
fsr-3229	1011	4	.	.	PROPN
fsr-3229	1011	5	0.96	0.96	NUM
fsr-3229	1011	6	0.71	0.71	NUM
fsr-3229	1011	7	0.77	0.77	NUM
fsr-3229	1011	8	0.98	0.98	NUM
fsr-3229	1011	9	�	�	PROPN
fsr-3229	1011	10	0.95	0.95	NUM
fsr-3229	1011	11	0.76	0.76	NUM
fsr-3229	1011	12	0.88	0.88	NUM
fsr-3229	1011	13	panel	panel	NOUN
fsr-3229	1011	14	c.	c.	NOUN
fsr-3229	1011	15	without	without	ADP
fsr-3229	1011	16	match	match	PROPN
fsr-3229	1011	17	/	/	SYM
fsr-3229	1011	18	oi	oi	PROPN
fsr-3229	1011	19	:	:	PUNCT
fsr-3229	1011	20	withdrawal	withdrawal	NOUN
fsr-3229	1011	21	years	year	NOUN
fsr-3229	1011	22	from	from	ADP
fsr-3229	1011	23	5	5	NUM
fsr-3229	1011	24	to	to	PART
fsr-3229	1011	25	40	40	NUM
fsr-3229	1011	26	years	year	NOUN
fsr-3229	1011	27	with	with	ADP
fsr-3229	1011	28	incremental	incremental	ADJ
fsr-3229	1011	29	changes	change	NOUN
fsr-3229	1011	30	of	of	ADP
fsr-3229	1011	31	5	5	NUM
fsr-3229	1011	32	years	year	NOUN
fsr-3229	1011	33	years	year	NOUN
fsr-3229	1011	34	mdibt	mdibt	ADJ
fsr-3229	1011	35	mri	mri	NOUN
fsr-3229	1011	36	match	match	NOUN
fsr-3229	1011	37	tc	tc	PROPN
fsr-3229	1011	38	tw	tw	NOUN
fsr-3229	1011	39	odibt	odibt	ADJ
fsr-3229	1011	40	gain	gain	NOUN
fsr-3229	1011	41	odi%	odi%	PROPN
fsr-3229	1011	42	odiat	odiat	NOUN
fsr-3229	1011	43	ori	ori	X
fsr-3229	1011	44	5	5	NUM
fsr-3229	1011	45	$	$	SYM
fsr-3229	1011	46	1,228	1,228	NUM
fsr-3229	1011	47	$	$	SYM
fsr-3229	1011	48	850	850	NUM
fsr-3229	1011	49	$	$	SYM
fsr-3229	1011	50	0	0	NUM
fsr-3229	1011	51	0.3077	0.3077	NUM
fsr-3229	1011	52	0.2134	0.2134	NUM
fsr-3229	1011	53	$	$	SYM
fsr-3229	1011	54	205	205	NUM
fsr-3229	1011	55	$	$	SYM
fsr-3229	1011	56	19.30	19.30	NUM
fsr-3229	1011	57	16.67	16.67	NUM
fsr-3229	1011	58	%	%	NOUN
fsr-3229	1011	59	$	$	SYM
fsr-3229	1011	60	161	161	NUM
fsr-3229	1011	61	$	$	SYM
fsr-3229	1011	62	709	709	NUM
fsr-3229	1011	63	10	10	NUM
fsr-3229	1011	64	$	$	SYM
fsr-3229	1011	65	711	711	NUM
fsr-3229	1011	66	$	$	SYM
fsr-3229	1011	67	496	496	NUM
fsr-3229	1011	68	$	$	SYM
fsr-3229	1011	69	0	0	NUM
fsr-3229	1011	70	0.3018	0.3018	NUM
fsr-3229	1011	71	0.2222	0.2222	NUM
fsr-3229	1011	72	$	$	SYM
fsr-3229	1011	73	237	237	NUM
fsr-3229	1011	74	$	$	SYM
fsr-3229	1011	75	18.85	18.85	NUM
fsr-3229	1011	76	33.33	33.33	NUM
fsr-3229	1011	77	%	%	NOUN
fsr-3229	1011	78	$	$	SYM
fsr-3229	1011	79	184	184	NUM
fsr-3229	1011	80	$	$	SYM
fsr-3229	1011	81	331	331	NUM
fsr-3229	1011	82	15	15	NUM
fsr-3229	1011	83	$	$	SYM
fsr-3229	1011	84	546	546	NUM
fsr-3229	1011	85	$	$	SYM
fsr-3229	1011	86	382	382	NUM
fsr-3229	1011	87	$	$	SYM
fsr-3229	1011	88	0	0	NUM
fsr-3229	1011	89	0.3000	0.3000	NUM
fsr-3229	1011	90	0.2299	0.2299	NUM
fsr-3229	1011	91	$	$	SYM
fsr-3229	1011	92	273	273	NUM
fsr-3229	1011	93	$	$	SYM
fsr-3229	1011	94	19.16	19.16	NUM
fsr-3229	1011	95	50.00	50.00	NUM
fsr-3229	1011	96	%	%	NOUN
fsr-3229	1011	97	$	$	SYM
fsr-3229	1011	98	210	210	NUM
fsr-3229	1011	99	$	$	SYM
fsr-3229	1011	100	191	191	NUM
fsr-3229	1011	101	20	20	NUM
fsr-3229	1011	102	$	$	SYM
fsr-3229	1011	103	470	470	NUM
fsr-3229	1011	104	$	$	SYM
fsr-3229	1011	105	329	329	NUM
fsr-3229	1011	106	$	$	SYM
fsr-3229	1011	107	0	0	NUM
fsr-3229	1011	108	0.3000	0.3000	NUM
fsr-3229	1011	109	0.2273	0.2273	NUM
fsr-3229	1011	110	$	$	SYM
fsr-3229	1011	111	274	274	NUM
fsr-3229	1011	112	$	$	SYM
fsr-3229	1011	113	19.92	19.92	NUM
fsr-3229	1011	114	58.33	58.33	NUM
fsr-3229	1011	115	%	%	NOUN
fsr-3229	1011	116	$	$	SYM
fsr-3229	1011	117	212	212	NUM
fsr-3229	1011	118	$	$	SYM
fsr-3229	1011	119	137	137	NUM
fsr-3229	1011	120	25	25	NUM
fsr-3229	1011	121	$	$	SYM
fsr-3229	1011	122	427	427	NUM
fsr-3229	1011	123	$	$	SYM
fsr-3229	1011	124	299	299	NUM
fsr-3229	1011	125	$	$	SYM
fsr-3229	1011	126	0	0	NUM
fsr-3229	1011	127	0.3000	0.3000	NUM
fsr-3229	1011	128	0.2272	0.2272	NUM
fsr-3229	1011	129	$	$	SYM
fsr-3229	1011	130	284	284	NUM
fsr-3229	1011	131	$	$	SYM
fsr-3229	1011	132	20.71	20.71	NUM
fsr-3229	1011	133	66.67	66.67	NUM
fsr-3229	1011	134	%	%	NOUN
fsr-3229	1011	135	$	$	SYM
fsr-3229	1011	136	220	220	NUM
fsr-3229	1011	137	$	$	SYM
fsr-3229	1011	138	100	100	NUM
fsr-3229	1011	139	30	30	NUM
fsr-3229	1011	140	$	$	SYM
fsr-3229	1011	141	401	401	NUM
fsr-3229	1011	142	$	$	SYM
fsr-3229	1011	143	280	280	NUM
fsr-3229	1011	144	$	$	SYM
fsr-3229	1011	145	0	0	NUM
fsr-3229	1011	146	0.3000	0.3000	NUM
fsr-3229	1011	147	0.2283	0.2283	NUM
fsr-3229	1011	148	$	$	SYM
fsr-3229	1011	149	300	300	NUM
fsr-3229	1011	150	$	$	SYM
fsr-3229	1011	151	21.56	21.56	NUM
fsr-3229	1011	152	75.00	75.00	NUM
fsr-3229	1011	153	%	%	NOUN
fsr-3229	1011	154	$	$	SYM
fsr-3229	1011	155	232	232	NUM
fsr-3229	1011	156	$	$	SYM
fsr-3229	1011	157	70	70	NUM
fsr-3229	1011	158	35	35	NUM
fsr-3229	1011	159	$	$	SYM
fsr-3229	1011	160	384	384	NUM
fsr-3229	1011	161	$	$	SYM
fsr-3229	1011	162	269	269	NUM
fsr-3229	1011	163	$	$	SYM
fsr-3229	1011	164	0	0	NUM
fsr-3229	1011	165	0.3000	0.3000	NUM
fsr-3229	1011	166	0.2298	0.2298	NUM
fsr-3229	1011	167	$	$	SYM
fsr-3229	1011	168	320	320	NUM
fsr-3229	1011	169	$	$	SYM
fsr-3229	1011	170	22.44	22.44	NUM
fsr-3229	1011	171	83.33	83.33	NUM
fsr-3229	1011	172	%	%	NOUN
fsr-3229	1011	173	$	$	SYM
fsr-3229	1011	174	246	246	NUM
fsr-3229	1011	175	$	$	SYM
fsr-3229	1011	176	45	45	NUM
fsr-3229	1011	177	40	40	NUM
fsr-3229	1011	178	$	$	SYM
fsr-3229	1011	179	373	373	NUM
fsr-3229	1011	180	$	$	SYM
fsr-3229	1011	181	261	261	NUM
fsr-3229	1011	182	$	$	SYM
fsr-3229	1011	183	0	0	NUM
fsr-3229	1011	184	0.3000	0.3000	NUM
fsr-3229	1011	185	0.2316	0.2316	NUM
fsr-3229	1011	186	$	$	SYM
fsr-3229	1011	187	342	342	NUM
fsr-3229	1011	188	$	$	SYM
fsr-3229	1011	189	23.38	23.38	NUM
fsr-3229	1011	190	91.67	91.67	NUM
fsr-3229	1011	191	%	%	NOUN
fsr-3229	1011	192	$	$	SYM
fsr-3229	1011	193	263	263	NUM
fsr-3229	1011	194	$	$	SYM
fsr-3229	1011	195	22	22	NUM
fsr-3229	1011	196	22.5	22.5	NUM
fsr-3229	1011	197	$	$	SYM
fsr-3229	1011	198	567	567	NUM
fsr-3229	1011	199	$	$	SYM
fsr-3229	1011	200	396	396	NUM
fsr-3229	1011	201	$	$	SYM
fsr-3229	1011	202	0	0	NUM
fsr-3229	1011	203	0.3012	0.3012	NUM
fsr-3229	1011	204	0.2262	0.2262	NUM
fsr-3229	1011	205	$	$	SYM
fsr-3229	1011	206	279	279	NUM
fsr-3229	1011	207	$	$	SYM
fsr-3229	1011	208	20.67	20.67	NUM
fsr-3229	1011	209	59.38	59.38	NUM
fsr-3229	1011	210	%	%	NOUN
fsr-3229	1011	211	$	$	SYM
fsr-3229	1011	212	216	216	NUM
fsr-3229	1011	213	$	$	SYM
fsr-3229	1011	214	200	200	NUM
fsr-3229	1011	215	12.2	12.2	NUM
fsr-3229	1011	216	$	$	SYM
fsr-3229	1011	217	289	289	NUM
fsr-3229	1011	218	$	$	SYM
fsr-3229	1011	219	199	199	NUM
fsr-3229	1011	220	$	$	SYM
fsr-3229	1011	221	0	0	NUM
fsr-3229	1011	222	0.0027	0.0027	NUM
fsr-3229	1011	223	0.0059	0.0059	NUM
fsr-3229	1011	224	$	$	SYM
fsr-3229	1011	225	44	44	NUM
fsr-3229	1011	226	$	$	SYM
fsr-3229	1011	227	1.66	1.66	NUM
fsr-3229	1011	228	25.37	25.37	NUM
fsr-3229	1011	229	%	%	NOUN
fsr-3229	1011	230	$	$	SYM
fsr-3229	1011	231	33	33	NUM
fsr-3229	1011	232	$	$	SYM
fsr-3229	1011	233	228	228	NUM
fsr-3229	1011	234	n.a	n.a	PROPN
fsr-3229	1011	235	.	.	PROPN
fsr-3229	1011	236	�	�	PROPN
fsr-3229	1011	237	0.82	0.82	NUM
fsr-3229	1011	238	�	�	PROPN
fsr-3229	1011	239	0.82	0.82	NUM
fsr-3229	1011	240	n.a	n.a	PROPN
fsr-3229	1011	241	.	.	PROPN
fsr-3229	1011	242	�	�	PROPN
fsr-3229	1011	243	0.68	0.68	NUM
fsr-3229	1011	244	0.80	0.80	NUM
fsr-3229	1011	245	0.98	0.98	NUM
fsr-3229	1011	246	0.96	0.96	NUM
fsr-3229	1011	247	0.99	0.99	NUM
fsr-3229	1011	248	0.98	0.98	NUM
fsr-3229	1011	249	�	�	SYM
fsr-3229	1011	250	0.85	0.85	NUM
fsr-3229	1011	251	panel	panel	NOUN
fsr-3229	1011	252	d.	d.	PROPN
fsr-3229	1011	253	with	with	ADP
fsr-3229	1011	254	match	match	NOUN
fsr-3229	1011	255	and	and	CCONJ
fsr-3229	1011	256	without	without	ADP
fsr-3229	1011	257	oi	oi	ADJ
fsr-3229	1011	258	:	:	PUNCT
fsr-3229	1011	259	agis	agis	ADJ
fsr-3229	1011	260	range	range	NOUN
fsr-3229	1011	261	from	from	ADP
fsr-3229	1011	262	$	$	SYM
fsr-3229	1011	263	50,000–$260,000	50,000–$260,000	NUM
fsr-3229	1011	264	with	with	ADP
fsr-3229	1011	265	incremental	incremental	ADJ
fsr-3229	1011	266	changes	change	NOUN
fsr-3229	1011	267	of	of	ADP
fsr-3229	1011	268	$	$	SYM
fsr-3229	1011	269	30,000	30,000	NUM
fsr-3229	1011	270	agi	agi	NOUN
fsr-3229	1011	271	mdibt	mdibt	ADJ
fsr-3229	1011	272	mri	mri	NOUN
fsr-3229	1011	273	match	match	NOUN
fsr-3229	1011	274	tc	tc	PROPN
fsr-3229	1011	275	tw	tw	NOUN
fsr-3229	1011	276	odibt	odibt	ADJ
fsr-3229	1011	277	gain	gain	NOUN
fsr-3229	1011	278	odi%	odi%	PROPN
fsr-3229	1011	279	odiat	odiat	NOUN
fsr-3229	1011	280	ori	ori	X
fsr-3229	1011	281	$	$	SYM
fsr-3229	1011	282	50	50	NUM
fsr-3229	1011	283	$	$	SYM
fsr-3229	1011	284	143	143	NUM
fsr-3229	1011	285	$	$	SYM
fsr-3229	1011	286	117	117	NUM
fsr-3229	1011	287	$	$	SYM
fsr-3229	1011	288	35	35	NUM
fsr-3229	1011	289	0.1800	0.1800	NUM
fsr-3229	1011	290	0.1200	0.1200	NUM
fsr-3229	1011	291	$	$	SYM
fsr-3229	1011	292	36	36	NUM
fsr-3229	1011	293	$	$	SYM
fsr-3229	1011	294	2.15	2.15	NUM
fsr-3229	1011	295	25.00	25.00	NUM
fsr-3229	1011	296	%	%	NOUN
fsr-3229	1011	297	$	$	SYM
fsr-3229	1011	298	31	31	NUM
fsr-3229	1011	299	$	$	SYM
fsr-3229	1011	300	88	88	NUM
fsr-3229	1011	301	$	$	SYM
fsr-3229	1011	302	80	80	NUM
fsr-3229	1011	303	$	$	SYM
fsr-3229	1011	304	232	232	NUM
fsr-3229	1011	305	$	$	SYM
fsr-3229	1011	306	188	188	NUM
fsr-3229	1011	307	$	$	SYM
fsr-3229	1011	308	56	56	NUM
fsr-3229	1011	309	0.1894	0.1894	NUM
fsr-3229	1011	310	0.1647	0.1647	NUM
fsr-3229	1011	311	$	$	SYM
fsr-3229	1011	312	97	97	NUM
fsr-3229	1011	313	$	$	SYM
fsr-3229	1011	314	2.39	2.39	NUM
fsr-3229	1011	315	41.67	41.67	NUM
fsr-3229	1011	316	%	%	NOUN
fsr-3229	1011	317	$	$	SYM
fsr-3229	1011	318	81	81	NUM
fsr-3229	1011	319	$	$	SYM
fsr-3229	1011	320	110	110	NUM
fsr-3229	1011	321	$	$	SYM
fsr-3229	1011	322	110	110	NUM
fsr-3229	1011	323	$	$	SYM
fsr-3229	1011	324	369	369	NUM
fsr-3229	1011	325	$	$	SYM
fsr-3229	1011	326	258	258	NUM
fsr-3229	1011	327	$	$	SYM
fsr-3229	1011	328	77	77	NUM
fsr-3229	1011	329	0.3000	0.3000	NUM
fsr-3229	1011	330	0.2387	0.2387	NUM
fsr-3229	1011	331	$	$	SYM
fsr-3229	1011	332	246	246	NUM
fsr-3229	1011	333	$	$	SYM
fsr-3229	1011	334	15.08	15.08	NUM
fsr-3229	1011	335	66.67	66.67	NUM
fsr-3229	1011	336	%	%	NOUN
fsr-3229	1011	337	$	$	SYM
fsr-3229	1011	338	187	187	NUM
fsr-3229	1011	339	$	$	SYM
fsr-3229	1011	340	86	86	NUM
fsr-3229	1011	341	407r.m	407r.m	NOUN
fsr-3229	1011	342	.	.	PUNCT
fsr-3229	1012	1	hull	hull	NOUN
fsr-3229	1012	2	,	,	PUNCT
fsr-3229	1012	3	j.b	j.b	PROPN
fsr-3229	1012	4	.	.	PROPN
fsr-3229	1012	5	hull	hull	NOUN
fsr-3229	1012	6	/	/	SYM
fsr-3229	1012	7	financial	financial	ADJ
fsr-3229	1012	8	services	service	NOUN
fsr-3229	1012	9	review	review	VERB
fsr-3229	1012	10	25	25	NUM
fsr-3229	1012	11	(	(	PUNCT
fsr-3229	1012	12	2016	2016	NUM
fsr-3229	1012	13	)	)	PUNCT
fsr-3229	1013	1	373–414	373–414	NUM
fsr-3229	1013	2	table	table	NOUN
fsr-3229	1013	3	8	8	NUM
fsr-3229	1013	4	(	(	PUNCT
fsr-3229	1013	5	continued	continued	ADJ
fsr-3229	1013	6	)	)	PUNCT
fsr-3229	1013	7	agi	agi	NOUN
fsr-3229	1013	8	mdibt	mdibt	ADJ
fsr-3229	1013	9	mri	mri	NOUN
fsr-3229	1013	10	match	match	NOUN
fsr-3229	1013	11	tc	tc	PROPN
fsr-3229	1013	12	tw	tw	NOUN
fsr-3229	1013	13	odibt	odibt	ADJ
fsr-3229	1013	14	gain	gain	NOUN
fsr-3229	1013	15	odi%	odi%	PROPN
fsr-3229	1013	16	odiat	odiat	NOUN
fsr-3229	1013	17	ori	ori	X
fsr-3229	1013	18	$	$	SYM
fsr-3229	1013	19	140	140	NUM
fsr-3229	1013	20	$	$	SYM
fsr-3229	1013	21	470	470	NUM
fsr-3229	1013	22	$	$	SYM
fsr-3229	1013	23	329	329	NUM
fsr-3229	1013	24	$	$	SYM
fsr-3229	1013	25	99	99	NUM
fsr-3229	1013	26	0.3000	0.3000	NUM
fsr-3229	1013	27	0.2323	0.2323	NUM
fsr-3229	1013	28	$	$	SYM
fsr-3229	1013	29	196	196	NUM
fsr-3229	1013	30	$	$	SYM
fsr-3229	1013	31	13.25	13.25	NUM
fsr-3229	1013	32	41.67	41.67	NUM
fsr-3229	1013	33	%	%	NOUN
fsr-3229	1014	1	$	$	SYM
fsr-3229	1014	2	150	150	NUM
fsr-3229	1014	3	$	$	SYM
fsr-3229	1014	4	192	192	NUM
fsr-3229	1014	5	$	$	SYM
fsr-3229	1014	6	170	170	NUM
fsr-3229	1014	7	$	$	SYM
fsr-3229	1014	8	601	601	NUM
fsr-3229	1014	9	$	$	SYM
fsr-3229	1014	10	399	399	NUM
fsr-3229	1014	11	$	$	SYM
fsr-3229	1014	12	120	120	NUM
fsr-3229	1014	13	0.3360	0.3360	NUM
fsr-3229	1014	14	0.2642	0.2642	NUM
fsr-3229	1014	15	$	$	SYM
fsr-3229	1014	16	301	301	NUM
fsr-3229	1014	17	$	$	SYM
fsr-3229	1014	18	21.59	21.59	NUM
fsr-3229	1014	19	50.00	50.00	NUM
fsr-3229	1014	20	%	%	NOUN
fsr-3229	1014	21	$	$	SYM
fsr-3229	1014	22	221	221	NUM
fsr-3229	1014	23	$	$	SYM
fsr-3229	1014	24	200	200	NUM
fsr-3229	1014	25	$	$	SYM
fsr-3229	1014	26	200	200	NUM
fsr-3229	1014	27	$	$	SYM
fsr-3229	1014	28	707	707	NUM
fsr-3229	1014	29	$	$	SYM
fsr-3229	1014	30	470	470	NUM
fsr-3229	1014	31	$	$	SYM
fsr-3229	1014	32	141	141	NUM
fsr-3229	1014	33	0.3360	0.3360	NUM
fsr-3229	1014	34	0.2679	0.2679	NUM
fsr-3229	1014	35	$	$	SYM
fsr-3229	1014	36	295	295	NUM
fsr-3229	1014	37	$	$	SYM
fsr-3229	1014	38	20.05	20.05	NUM
fsr-3229	1014	39	41.67	41.67	NUM
fsr-3229	1014	40	%	%	NOUN
fsr-3229	1014	41	$	$	SYM
fsr-3229	1014	42	216	216	NUM
fsr-3229	1014	43	$	$	SYM
fsr-3229	1014	44	274	274	NUM
fsr-3229	1014	45	$	$	SYM
fsr-3229	1014	46	230	230	NUM
fsr-3229	1014	47	$	$	SYM
fsr-3229	1014	48	863	863	NUM
fsr-3229	1014	49	$	$	SYM
fsr-3229	1014	50	540	540	NUM
fsr-3229	1014	51	$	$	SYM
fsr-3229	1014	52	162	162	NUM
fsr-3229	1014	53	0.3747	0.3747	NUM
fsr-3229	1014	54	0.3120	0.3120	PUNCT
fsr-3229	1014	55	$	$	SYM
fsr-3229	1014	56	504	504	NUM
fsr-3229	1014	57	$	$	SYM
fsr-3229	1014	58	31.57	31.57	NUM
fsr-3229	1014	59	58.33	58.33	NUM
fsr-3229	1014	60	%	%	NOUN
fsr-3229	1014	61	$	$	SYM
fsr-3229	1014	62	347	347	NUM
fsr-3229	1014	63	$	$	SYM
fsr-3229	1014	64	225	225	NUM
fsr-3229	1014	65	$	$	SYM
fsr-3229	1014	66	260	260	NUM
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fsr-3229	1014	68	1,011	1,011	NUM
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fsr-3229	1015	8	674	674	NUM
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fsr-3229	1015	10	42.79	42.79	NUM
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fsr-3229	1015	12	%	%	NOUN
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fsr-3229	1015	14	450	450	NUM
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fsr-3229	1015	16	203	203	NUM
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fsr-3229	1015	18	155	155	NUM
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fsr-3229	1015	20	549	549	NUM
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fsr-3229	1015	22	364	364	NUM
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fsr-3229	1015	24	109	109	NUM
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fsr-3229	1015	27	$	$	SYM
fsr-3229	1015	28	293	293	NUM
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fsr-3229	1015	30	18.61	18.61	NUM
fsr-3229	1015	31	48.96	48.96	NUM
fsr-3229	1015	32	%	%	NOUN
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fsr-3229	1015	34	210	210	NUM
fsr-3229	1015	35	$	$	SYM
fsr-3229	1015	36	172	172	NUM
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fsr-3229	1015	38	73	73	NUM
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fsr-3229	1015	40	303	303	NUM
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fsr-3229	1015	42	173	173	NUM
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fsr-3229	1015	44	52	52	NUM
fsr-3229	1015	45	0.0793	0.0793	NUM
fsr-3229	1015	46	0.0709	0.0709	NUM
fsr-3229	1015	47	$	$	SYM
fsr-3229	1015	48	209	209	NUM
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fsr-3229	1015	50	13.83	13.83	NUM
fsr-3229	1015	51	14.39	14.39	NUM
fsr-3229	1015	52	%	%	NOUN
fsr-3229	1015	53	$	$	SYM
fsr-3229	1015	54	136	136	NUM
fsr-3229	1015	55	$	$	SYM
fsr-3229	1015	56	69	69	NUM
fsr-3229	1015	57	n.a	n.a	PROPN
fsr-3229	1015	58	.	.	PROPN
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fsr-3229	1015	61	1.00	1.00	NUM
fsr-3229	1015	62	0.95	0.95	NUM
fsr-3229	1015	63	0.96	0.96	NUM
fsr-3229	1015	64	0.94	0.94	NUM
fsr-3229	1015	65	0.96	0.96	NUM
fsr-3229	1015	66	0.62	0.62	NUM
fsr-3229	1015	67	0.95	0.95	NUM
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fsr-3229	1015	75	oi	oi	ADJ
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fsr-3229	1015	77	nominal	nominal	ADJ
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fsr-3229	1015	80	return	return	NOUN
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fsr-3229	1015	83	with	with	ADP
fsr-3229	1015	84	incremental	incremental	ADJ
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fsr-3229	1015	87	2	2	NUM
fsr-3229	1015	88	%	%	NOUN
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fsr-3229	1015	91	mri	mri	NOUN
fsr-3229	1015	92	match	match	NOUN
fsr-3229	1015	93	tc	tc	PROPN
fsr-3229	1015	94	tw	tw	NOUN
fsr-3229	1015	95	odibt	odibt	ADJ
fsr-3229	1015	96	gain	gain	NOUN
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fsr-3229	1015	98	odiat	odiat	NOUN
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fsr-3229	1015	100	4	4	NUM
fsr-3229	1015	101	%	%	NOUN
fsr-3229	1015	102	$	$	SYM
fsr-3229	1015	103	142	142	NUM
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fsr-3229	1015	105	100	100	NUM
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fsr-3229	1015	107	30	30	NUM
fsr-3229	1015	108	0.3000	0.3000	NUM
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fsr-3229	1015	111	142	142	NUM
fsr-3229	1015	112	$	$	SYM
fsr-3229	1015	113	16.39	16.39	NUM
fsr-3229	1015	114	100.0	100.0	NUM
fsr-3229	1015	115	%	%	NOUN
fsr-3229	1015	116	$	$	SYM
fsr-3229	1015	117	116	116	NUM
fsr-3229	1016	1	$	$	SYM
fsr-3229	1016	2	0	0	NUM
fsr-3229	1016	3	6	6	NUM
fsr-3229	1016	4	%	%	NOUN
fsr-3229	1016	5	$	$	SYM
fsr-3229	1016	6	244	244	NUM
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fsr-3229	1016	8	171	171	NUM
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fsr-3229	1016	10	51	51	NUM
fsr-3229	1016	11	0.3000	0.3000	NUM
fsr-3229	1016	12	0.2324	0.2324	NUM
fsr-3229	1016	13	$	$	SYM
fsr-3229	1016	14	244	244	NUM
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fsr-3229	1016	16	16.47	16.47	NUM
fsr-3229	1016	17	100.0	100.0	NUM
fsr-3229	1016	18	%	%	NOUN
fsr-3229	1016	19	$	$	SYM
fsr-3229	1016	20	187	187	NUM
fsr-3229	1016	21	$	$	SYM
fsr-3229	1016	22	0	0	NUM
fsr-3229	1016	23	8	8	NUM
fsr-3229	1016	24	%	%	NOUN
fsr-3229	1016	25	$	$	SYM
fsr-3229	1016	26	423	423	NUM
fsr-3229	1016	27	$	$	SYM
fsr-3229	1016	28	296	296	NUM
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fsr-3229	1016	30	89	89	NUM
fsr-3229	1016	31	0.3000	0.3000	NUM
fsr-3229	1016	32	0.2249	0.2249	NUM
fsr-3229	1016	33	$	$	SYM
fsr-3229	1016	34	176	176	NUM
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fsr-3229	1016	36	13.24	13.24	NUM
fsr-3229	1016	37	41.67	41.67	NUM
fsr-3229	1016	38	%	%	NOUN
fsr-3229	1016	39	$	$	SYM
fsr-3229	1016	40	137	137	NUM
fsr-3229	1016	41	$	$	SYM
fsr-3229	1016	42	173	173	NUM
fsr-3229	1016	43	10	10	NUM
fsr-3229	1016	44	%	%	NOUN
fsr-3229	1016	45	$	$	SYM
fsr-3229	1016	46	744	744	NUM
fsr-3229	1016	47	$	$	SYM
fsr-3229	1016	48	519	519	NUM
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fsr-3229	1016	50	156	156	NUM
fsr-3229	1016	51	0.3023	0.3023	NUM
fsr-3229	1016	52	0.2599	0.2599	NUM
fsr-3229	1016	53	$	$	SYM
fsr-3229	1016	54	248	248	NUM
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fsr-3229	1016	56	10.50	10.50	NUM
fsr-3229	1016	57	33.33	33.33	NUM
fsr-3229	1016	58	%	%	NOUN
fsr-3229	1016	59	$	$	SYM
fsr-3229	1016	60	183	183	NUM
fsr-3229	1016	61	$	$	SYM
fsr-3229	1016	62	346	346	NUM
fsr-3229	1016	63	12	12	NUM
fsr-3229	1016	64	%	%	NOUN
fsr-3229	1016	65	$	$	SYM
fsr-3229	1016	66	1,318	1,318	NUM
fsr-3229	1016	67	$	$	SYM
fsr-3229	1016	68	915	915	NUM
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fsr-3229	1016	70	275	275	NUM
fsr-3229	1016	71	0.3057	0.3057	NUM
fsr-3229	1016	72	0.2785	0.2785	NUM
fsr-3229	1016	73	$	$	SYM
fsr-3229	1016	74	221	221	NUM
fsr-3229	1016	75	$	$	SYM
fsr-3229	1016	76	5.98	5.98	NUM
fsr-3229	1016	77	16.67	16.67	NUM
fsr-3229	1016	78	%	%	NOUN
fsr-3229	1016	79	$	$	SYM
fsr-3229	1016	80	159	159	NUM
fsr-3229	1016	81	$	$	SYM
fsr-3229	1016	82	763	763	NUM
fsr-3229	1016	83	14	14	NUM
fsr-3229	1016	84	%	%	NOUN
fsr-3229	1016	85	$	$	SYM
fsr-3229	1016	86	2,360	2,360	NUM
fsr-3229	1016	87	$	$	SYM
fsr-3229	1016	88	1,620	1,620	NUM
fsr-3229	1016	89	$	$	SYM
fsr-3229	1016	90	486	486	NUM
fsr-3229	1016	91	0.3136	0.3136	NUM
fsr-3229	1016	92	0.2958	0.2958	NUM
fsr-3229	1016	93	$	$	SYM
fsr-3229	1016	94	94	94	NUM
fsr-3229	1016	95	$	$	SYM
fsr-3229	1016	96	1.67	1.67	NUM
fsr-3229	1016	97	3.98	3.98	NUM
fsr-3229	1016	98	%	%	NOUN
fsr-3229	1016	99	$	$	SYM
fsr-3229	1016	100	66	66	NUM
fsr-3229	1016	101	$	$	SYM
fsr-3229	1016	102	1,555	1,555	NUM
fsr-3229	1016	103	16	16	NUM
fsr-3229	1016	104	%	%	NOUN
fsr-3229	1016	105	$	$	SYM
fsr-3229	1016	106	4,190	4,190	NUM
fsr-3229	1016	107	$	$	SYM
fsr-3229	1016	108	2,869	2,869	NUM
fsr-3229	1016	109	$	$	SYM
fsr-3229	1016	110	861	861	NUM
fsr-3229	1016	111	0.3153	0.3153	NUM
fsr-3229	1016	112	0.3297	0.3297	NUM
fsr-3229	1016	113	$	$	SYM
fsr-3229	1016	114	0	0	NUM
fsr-3229	1016	115	$	$	SYM
fsr-3229	1016	116	0.00	0.00	NUM
fsr-3229	1016	117	0.00	0.00	NUM
fsr-3229	1016	118	%	%	NOUN
fsr-3229	1016	119	$	$	SYM
fsr-3229	1016	120	0	0	NUM
fsr-3229	1016	121	$	$	SYM
fsr-3229	1016	122	2,869	2,869	NUM
fsr-3229	1016	123	18	18	NUM
fsr-3229	1016	124	%	%	NOUN
fsr-3229	1016	125	$	$	SYM
fsr-3229	1016	126	7,412	7,412	NUM
fsr-3229	1016	127	$	$	SYM
fsr-3229	1016	128	5,073	5,073	NUM
fsr-3229	1016	129	$	$	SYM
fsr-3229	1016	130	1,522	1,522	NUM
fsr-3229	1016	131	0.3156	0.3156	NUM
fsr-3229	1016	132	0.3903	0.3903	NUM
fsr-3229	1016	133	$	$	SYM
fsr-3229	1016	134	0	0	NUM
fsr-3229	1016	135	$	$	SYM
fsr-3229	1016	136	0.00	0.00	NUM
fsr-3229	1016	137	0.00	0.00	NUM
fsr-3229	1016	138	%	%	NOUN
fsr-3229	1016	139	$	$	SYM
fsr-3229	1016	140	0	0	NUM
fsr-3229	1016	141	$	$	SYM
fsr-3229	1016	142	5,073	5,073	NUM
fsr-3229	1016	143	11	11	NUM
fsr-3229	1016	144	%	%	NOUN
fsr-3229	1016	145	$	$	SYM
fsr-3229	1016	146	2,104	2,104	NUM
fsr-3229	1016	147	$	$	SYM
fsr-3229	1016	148	1,445	1,445	NUM
fsr-3229	1016	149	$	$	SYM
fsr-3229	1016	150	434	434	NUM
fsr-3229	1016	151	0.3066	0.3066	NUM
fsr-3229	1016	152	0.2745	0.2745	NUM
fsr-3229	1016	153	$	$	SYM
fsr-3229	1016	154	141	141	NUM
fsr-3229	1016	155	$	$	SYM
fsr-3229	1016	156	8.03	8.03	NUM
fsr-3229	1016	157	36.96	36.96	NUM
fsr-3229	1016	158	%	%	NOUN
fsr-3229	1016	159	$	$	SYM
fsr-3229	1016	160	106	106	NUM
fsr-3229	1016	161	$	$	SYM
fsr-3229	1016	162	1,347	1,347	NUM
fsr-3229	1016	163	4.9	4.9	NUM
fsr-3229	1016	164	%	%	NOUN
fsr-3229	1016	165	$	$	SYM
fsr-3229	1016	166	2,541	2,541	NUM
fsr-3229	1016	167	$	$	SYM
fsr-3229	1016	168	1,737	1,737	NUM
fsr-3229	1016	169	$	$	SYM
fsr-3229	1016	170	521	521	NUM
fsr-3229	1016	171	0.0071	0.0071	NUM
fsr-3229	1016	172	0.0648	0.0648	NUM
fsr-3229	1016	173	$	$	SYM
fsr-3229	1016	174	101	101	NUM
fsr-3229	1016	175	$	$	SYM
fsr-3229	1016	176	7.05	7.05	NUM
fsr-3229	1016	177	41.77	41.77	NUM
fsr-3229	1016	178	%	%	NOUN
fsr-3229	1016	179	$	$	SYM
fsr-3229	1016	180	76	76	NUM
fsr-3229	1016	181	$	$	SYM
fsr-3229	1016	182	1,796	1,796	NUM
fsr-3229	1016	183	n.a	n.a	PROPN
fsr-3229	1016	184	.	.	PROPN
fsr-3229	1017	1	0.88	0.88	NUM
fsr-3229	1017	2	0.88	0.88	NUM
fsr-3229	1017	3	1.00	1.00	NUM
fsr-3229	1017	4	0.94	0.94	NUM
fsr-3229	1017	5	0.97	0.97	NUM
fsr-3229	1017	6	�	�	PROPN
fsr-3229	1017	7	0.72	0.72	NUM
fsr-3229	1017	8	�	�	PROPN
fsr-3229	1017	9	0.98	0.98	NUM
fsr-3229	1017	10	�	�	PROPN
fsr-3229	1017	11	0.93	0.93	NUM
fsr-3229	1017	12	�	�	PROPN
fsr-3229	1017	13	0.76	0.76	NUM
fsr-3229	1017	14	0.88	0.88	NUM
fsr-3229	1017	15	panel	panel	NOUN
fsr-3229	1017	16	f.	f.	PROPN
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fsr-3229	1017	18	match	match	NOUN
fsr-3229	1017	19	and	and	CCONJ
fsr-3229	1017	20	without	without	ADP
fsr-3229	1017	21	oi	oi	ADJ
fsr-3229	1017	22	:	:	PUNCT
fsr-3229	1017	23	withdrawal	withdrawal	NOUN
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fsr-3229	1017	26	5	5	NUM
fsr-3229	1017	27	to	to	PART
fsr-3229	1017	28	40	40	NUM
fsr-3229	1017	29	years	year	NOUN
fsr-3229	1017	30	with	with	ADP
fsr-3229	1017	31	incremental	incremental	ADJ
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fsr-3229	1017	34	5	5	NUM
fsr-3229	1017	35	years	year	NOUN
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fsr-3229	1017	37	mdibt	mdibt	ADJ
fsr-3229	1017	38	mri	mri	NOUN
fsr-3229	1017	39	match	match	NOUN
fsr-3229	1017	40	tc	tc	PROPN
fsr-3229	1017	41	tw	tw	NOUN
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fsr-3229	1017	43	gain	gain	NOUN
fsr-3229	1017	44	odi%	odi%	PROPN
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fsr-3229	1017	46	ori	ori	X
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fsr-3229	1017	49	1,228	1,228	NUM
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fsr-3229	1017	53	255	255	NUM
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fsr-3229	1017	61	%	%	NOUN
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fsr-3229	1017	63	147	147	NUM
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fsr-3229	1017	68	714	714	NUM
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fsr-3229	1017	72	149	149	NUM
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fsr-3229	1017	82	134	134	NUM
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fsr-3229	1017	84	372	372	NUM
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fsr-3229	1017	87	548	548	NUM
fsr-3229	1017	88	$	$	SYM
fsr-3229	1017	89	382	382	NUM
fsr-3229	1017	90	$	$	SYM
fsr-3229	1017	91	115	115	NUM
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fsr-3229	1017	94	$	$	SYM
fsr-3229	1017	95	183	183	NUM
fsr-3229	1017	96	$	$	SYM
fsr-3229	1017	97	11.87	11.87	NUM
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fsr-3229	1017	99	%	%	NOUN
fsr-3229	1017	100	$	$	SYM
fsr-3229	1017	101	139	139	NUM
fsr-3229	1017	102	$	$	SYM
fsr-3229	1017	103	255	255	NUM
fsr-3229	1017	104	20	20	NUM
fsr-3229	1017	105	$	$	SYM
fsr-3229	1017	106	470	470	NUM
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fsr-3229	1017	110	99	99	NUM
fsr-3229	1017	111	0.3000	0.3000	NUM
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fsr-3229	1017	114	196	196	NUM
fsr-3229	1017	115	$	$	SYM
fsr-3229	1017	116	13.25	13.25	NUM
fsr-3229	1017	117	41.67	41.67	NUM
fsr-3229	1017	118	%	%	NOUN
fsr-3229	1017	119	$	$	SYM
fsr-3229	1017	120	150	150	NUM
fsr-3229	1017	121	$	$	SYM
fsr-3229	1017	122	192	192	NUM
fsr-3229	1017	123	25	25	NUM
fsr-3229	1017	124	$	$	SYM
fsr-3229	1017	125	427	427	NUM
fsr-3229	1017	126	$	$	SYM
fsr-3229	1017	127	299	299	NUM
fsr-3229	1017	128	$	$	SYM
fsr-3229	1017	129	90	90	NUM
fsr-3229	1017	130	0.3000	0.3000	NUM
fsr-3229	1017	131	0.2316	0.2316	NUM
fsr-3229	1017	132	$	$	SYM
fsr-3229	1017	133	213	213	NUM
fsr-3229	1017	134	$	$	SYM
fsr-3229	1017	135	14.59	14.59	NUM
fsr-3229	1017	136	50.00	50.00	NUM
fsr-3229	1017	137	%	%	NOUN
fsr-3229	1017	138	$	$	SYM
fsr-3229	1017	139	164	164	NUM
fsr-3229	1017	140	$	$	SYM
fsr-3229	1017	141	149	149	NUM
fsr-3229	1017	142	30	30	NUM
fsr-3229	1017	143	$	$	SYM
fsr-3229	1017	144	401	401	NUM
fsr-3229	1017	145	$	$	SYM
fsr-3229	1017	146	280	280	NUM
fsr-3229	1017	147	$	$	SYM
fsr-3229	1017	148	84	84	NUM
fsr-3229	1017	149	0.3000	0.3000	NUM
fsr-3229	1017	150	0.2321	0.2321	NUM
fsr-3229	1017	151	$	$	SYM
fsr-3229	1017	152	234	234	NUM
fsr-3229	1017	153	$	$	SYM
fsr-3229	1017	154	15.86	15.86	NUM
fsr-3229	1017	155	58.33	58.33	NUM
fsr-3229	1017	156	%	%	NOUN
fsr-3229	1017	157	$	$	SYM
fsr-3229	1017	158	179	179	NUM
fsr-3229	1017	159	$	$	SYM
fsr-3229	1017	160	117	117	NUM
fsr-3229	1017	161	35	35	NUM
fsr-3229	1017	162	$	$	SYM
fsr-3229	1017	163	384	384	NUM
fsr-3229	1017	164	$	$	SYM
fsr-3229	1017	165	269	269	NUM
fsr-3229	1017	166	$	$	SYM
fsr-3229	1017	167	81	81	NUM
fsr-3229	1017	168	0.3000	0.3000	NUM
fsr-3229	1017	169	0.2333	0.2333	NUM
fsr-3229	1017	170	$	$	SYM
fsr-3229	1017	171	256	256	NUM
fsr-3229	1017	172	$	$	SYM
fsr-3229	1017	173	17.06	17.06	NUM
fsr-3229	1017	174	66.67	66.67	NUM
fsr-3229	1017	175	%	%	NOUN
fsr-3229	1017	176	$	$	SYM
fsr-3229	1017	177	196	196	NUM
fsr-3229	1017	178	$	$	SYM
fsr-3229	1017	179	90	90	NUM
fsr-3229	1017	180	40	40	NUM
fsr-3229	1017	181	$	$	SYM
fsr-3229	1017	182	373	373	NUM
fsr-3229	1017	183	$	$	SYM
fsr-3229	1017	184	261	261	NUM
fsr-3229	1017	185	$	$	SYM
fsr-3229	1017	186	78	78	NUM
fsr-3229	1017	187	0.3000	0.3000	NUM
fsr-3229	1017	188	0.2354	0.2354	NUM
fsr-3229	1017	189	$	$	SYM
fsr-3229	1017	190	280	280	NUM
fsr-3229	1017	191	$	$	SYM
fsr-3229	1017	192	18.05	18.05	NUM
fsr-3229	1017	193	75.00	75.00	NUM
fsr-3229	1017	194	%	%	NOUN
fsr-3229	1017	195	$	$	SYM
fsr-3229	1017	196	214	214	NUM
fsr-3229	1017	197	$	$	SYM
fsr-3229	1017	198	65	65	NUM
fsr-3229	1017	199	22.5	22.5	NUM
fsr-3229	1017	200	$	$	SYM
fsr-3229	1017	201	568	568	NUM
fsr-3229	1017	202	$	$	SYM
fsr-3229	1017	203	396	396	NUM
fsr-3229	1017	204	$	$	SYM
fsr-3229	1017	205	119	119	NUM
fsr-3229	1017	206	0.3018	0.3018	NUM
fsr-3229	1017	207	0.2418	0.2418	NUM
fsr-3229	1017	208	$	$	SYM
fsr-3229	1017	209	218	218	NUM
fsr-3229	1017	210	$	$	SYM
fsr-3229	1017	211	13.20	13.20	NUM
fsr-3229	1017	212	45.83	45.83	NUM
fsr-3229	1017	213	%	%	NOUN
fsr-3229	1017	214	$	$	SYM
fsr-3229	1017	215	165	165	NUM
fsr-3229	1017	216	$	$	SYM
fsr-3229	1017	217	244	244	NUM
fsr-3229	1017	218	12.2	12.2	NUM
fsr-3229	1017	219	$	$	SYM
fsr-3229	1017	220	290	290	NUM
fsr-3229	1017	221	$	$	SYM
fsr-3229	1017	222	199	199	NUM
fsr-3229	1017	223	$	$	SYM
fsr-3229	1017	224	60	60	NUM
fsr-3229	1017	225	0.0029	0.0029	NUM
fsr-3229	1017	226	0.0178	0.0178	NUM
fsr-3229	1017	227	$	$	SYM
fsr-3229	1017	228	36	36	NUM
fsr-3229	1017	229	$	$	SYM
fsr-3229	1017	230	4.27	4.27	NUM
fsr-3229	1017	231	20.41	20.41	NUM
fsr-3229	1017	232	%	%	NOUN
fsr-3229	1017	233	$	$	SYM
fsr-3229	1017	234	29	29	NUM
fsr-3229	1017	235	$	$	SYM
fsr-3229	1017	236	212	212	NUM
fsr-3229	1017	237	n.a	n.a	PROPN
fsr-3229	1017	238	.	.	PROPN
fsr-3229	1017	239	�	�	PROPN
fsr-3229	1017	240	0.82	0.82	NUM
fsr-3229	1017	241	�	�	PROPN
fsr-3229	1017	242	0.82	0.82	NUM
fsr-3229	1017	243	1.00	1.00	NUM
fsr-3229	1017	244	�	�	NUM
fsr-3229	1017	245	0.83	0.83	NUM
fsr-3229	1017	246	�	�	PROPN
fsr-3229	1017	247	0.70	0.70	NUM
fsr-3229	1017	248	0.88	0.88	NUM
fsr-3229	1017	249	0.96	0.96	NUM
fsr-3229	1017	250	1.00	1.00	NUM
fsr-3229	1017	251	0.93	0.93	NUM
fsr-3229	1017	252	�	�	PROPN
fsr-3229	1017	253	0.87	0.87	NUM
fsr-3229	1017	254	note	note	NOUN
fsr-3229	1017	255	:	:	PUNCT
fsr-3229	1017	256	the	the	DET
fsr-3229	1017	257	first	first	ADJ
fsr-3229	1017	258	three	three	NUM
fsr-3229	1017	259	panels	panel	NOUN
fsr-3229	1017	260	provide	provide	VERB
fsr-3229	1017	261	scenario	scenario	NOUN
fsr-3229	1017	262	results	result	NOUN
fsr-3229	1017	263	when	when	SCONJ
fsr-3229	1017	264	the	the	DET
fsr-3229	1017	265	match	match	NOUN
fsr-3229	1017	266	/	/	SYM
fsr-3229	1017	267	oi	oi	PROPN
fsr-3229	1017	268	has	have	VERB
fsr-3229	1017	269	no	no	DET
fsr-3229	1017	270	impact	impact	NOUN
fsr-3229	1017	271	.	.	PUNCT
fsr-3229	1018	1	the	the	DET
fsr-3229	1018	2	last	last	ADJ
fsr-3229	1018	3	three	three	NUM
fsr-3229	1018	4	panels	panel	NOUN
fsr-3229	1018	5	give	give	VERB
fsr-3229	1018	6	results	result	NOUN
fsr-3229	1018	7	when	when	SCONJ
fsr-3229	1018	8	oi	oi	PROPN
fsr-3229	1018	9	has	have	VERB
fsr-3229	1018	10	no	no	DET
fsr-3229	1018	11	impact	impact	NOUN
fsr-3229	1018	12	.	.	PUNCT
fsr-3229	1019	1	the	the	DET
fsr-3229	1019	2	scenario	scenario	NOUN
fsr-3229	1019	3	variables	variable	NOUN
fsr-3229	1019	4	are	be	AUX
fsr-3229	1019	5	in	in	ADP
fsr-3229	1019	6	the	the	DET
fsr-3229	1019	7	first	first	ADJ
fsr-3229	1019	8	columns	column	NOUN
fsr-3229	1019	9	for	for	ADP
fsr-3229	1019	10	each	each	DET
fsr-3229	1019	11	panel	panel	NOUN
fsr-3229	1019	12	.	.	PUNCT
fsr-3229	1020	1	the	the	DET
fsr-3229	1020	2	outcome	outcome	NOUN
fsr-3229	1020	3	variables	variable	NOUN
fsr-3229	1020	4	(	(	PUNCT
fsr-3229	1020	5	with	with	ADP
fsr-3229	1020	6	dollars	dollar	NOUN
fsr-3229	1020	7	values	value	NOUN
fsr-3229	1020	8	expressed	express	VERB
fsr-3229	1020	9	in	in	ADP
fsr-3229	1020	10	units	unit	NOUN
fsr-3229	1020	11	of	of	ADP
fsr-3229	1020	12	1,000	1,000	NUM
fsr-3229	1020	13	)	)	PUNCT
fsr-3229	1020	14	are	be	AUX
fsr-3229	1020	15	in	in	ADP
fsr-3229	1020	16	the	the	DET
fsr-3229	1020	17	last	last	ADJ
fsr-3229	1020	18	10	10	NUM
fsr-3229	1020	19	columns	column	NOUN
fsr-3229	1020	20	.	.	PUNCT
fsr-3229	1021	1	the	the	DET
fsr-3229	1021	2	values	value	NOUN
fsr-3229	1021	3	reported	report	VERB
fsr-3229	1021	4	for	for	ADP
fsr-3229	1021	5	“	"	PUNCT
fsr-3229	1021	6	gain	gain	NOUN
fsr-3229	1021	7	”	"	PUNCT
fsr-3229	1021	8	are	be	AUX
fsr-3229	1021	9	maximum	maximum	ADJ
fsr-3229	1021	10	value	value	NOUN
fsr-3229	1021	11	and	and	CCONJ
fsr-3229	1021	12	so	so	ADV
fsr-3229	1021	13	the	the	DET
fsr-3229	1021	14	values	value	NOUN
fsr-3229	1021	15	reported	report	VERB
fsr-3229	1021	16	for	for	SCONJ
fsr-3229	1021	17	the	the	DET
fsr-3229	1021	18	other	other	ADJ
fsr-3229	1021	19	outcome	outcome	NOUN
fsr-3229	1021	20	variables	variable	NOUN
fsr-3229	1021	21	occur	occur	VERB
fsr-3229	1021	22	at	at	ADP
fsr-3229	1021	23	that	that	DET
fsr-3229	1021	24	maximum	maximum	ADJ
fsr-3229	1021	25	point	point	NOUN
fsr-3229	1021	26	.	.	PUNCT
fsr-3229	1022	1	panels	panel	NOUN
fsr-3229	1022	2	a	a	PRON
fsr-3229	1022	3	and	and	CCONJ
fsr-3229	1022	4	d	d	PROPN
fsr-3229	1022	5	vary	vary	VERB
fsr-3229	1022	6	the	the	DET
fsr-3229	1022	7	adjusted	adjust	VERB
fsr-3229	1022	8	gross	gross	ADJ
fsr-3229	1022	9	income	income	NOUN
fsr-3229	1022	10	(	(	PUNCT
fsr-3229	1022	11	agi	agi	NOUN
fsr-3229	1022	12	)	)	PUNCT
fsr-3229	1022	13	;	;	PUNCT
fsr-3229	1022	14	panels	panel	NOUN
fsr-3229	1022	15	b	b	PROPN
fsr-3229	1022	16	and	and	CCONJ
fsr-3229	1022	17	e	e	PRON
fsr-3229	1022	18	modify	modify	VERB
fsr-3229	1022	19	the	the	DET
fsr-3229	1022	20	nominal	nominal	ADJ
fsr-3229	1022	21	stock	stock	NOUN
fsr-3229	1022	22	return	return	NOUN
fsr-3229	1022	23	rate	rate	NOUN
fsr-3229	1022	24	(	(	PUNCT
fsr-3229	1022	25	returns	return	NOUN
fsr-3229	1022	26	)	)	PUNCT
fsr-3229	1022	27	;	;	PUNCT
fsr-3229	1022	28	and	and	CCONJ
fsr-3229	1022	29	,	,	PUNCT
fsr-3229	1022	30	panels	panel	NOUN
fsr-3229	1022	31	c	c	PROPN
fsr-3229	1022	32	and	and	CCONJ
fsr-3229	1022	33	f	f	PROPN
fsr-3229	1022	34	alter	alter	VERB
fsr-3229	1022	35	the	the	DET
fsr-3229	1022	36	number	number	NOUN
fsr-3229	1022	37	of	of	ADP
fsr-3229	1022	38	withdrawal	withdrawal	NOUN
fsr-3229	1022	39	years	year	NOUN
fsr-3229	1022	40	(	(	PUNCT
fsr-3229	1022	41	years	year	NOUN
fsr-3229	1022	42	)	)	PUNCT
fsr-3229	1022	43	.	.	PUNCT
fsr-3229	1023	1	the	the	DET
fsr-3229	1023	2	following	follow	VERB
fsr-3229	1023	3	abbreviation	abbreviation	NOUN
fsr-3229	1023	4	are	be	AUX
fsr-3229	1023	5	used	use	VERB
fsr-3229	1023	6	:	:	PUNCT
fsr-3229	1023	7	mdibt	mdibt	ADJ
fsr-3229	1023	8	�	�	PROPN
fsr-3229	1023	9	maximum	maximum	ADJ
fsr-3229	1023	10	annual	annual	ADJ
fsr-3229	1023	11	before	before	ADP
fsr-3229	1023	12	-	-	PUNCT
fsr-3229	1023	13	tax	tax	NOUN
fsr-3229	1023	14	diw	diw	PROPN
fsr-3229	1023	15	;	;	PUNCT
fsr-3229	1023	16	mri	mri	X
fsr-3229	1023	17	�	�	PROPN
fsr-3229	1023	18	maximum	maximum	PROPN
fsr-3229	1023	19	annual	annual	ADJ
fsr-3229	1023	20	roth	roth	PROPN
fsr-3229	1023	21	ira	ira	PROPN
fsr-3229	1023	22	withdrawal	withdrawal	PROPN
fsr-3229	1023	23	;	;	PUNCT
fsr-3229	1023	24	odibt	odibt	ADJ
fsr-3229	1023	25	�	�	PROPN
fsr-3229	1023	26	optimal	optimal	ADJ
fsr-3229	1023	27	annual	annual	ADJ
fsr-3229	1023	28	before	before	ADP
fsr-3229	1023	29	-	-	PUNCT
fsr-3229	1023	30	tax	tax	NOUN
fsr-3229	1023	31	diw	diw	PROPN
fsr-3229	1023	32	;	;	PUNCT
fsr-3229	1023	33	gain	gain	VERB
fsr-3229	1023	34	�	�	PROPN
fsr-3229	1023	35	(	(	PUNCT
fsr-3229	1023	36	tc	tc	NOUN
fsr-3229	1023	37	�	�	NOUN
fsr-3229	1023	38	tw)odibt	tw)odibt	ADJ
fsr-3229	1023	39	;	;	PUNCT
fsr-3229	1023	40	odi%	odi%	PROPN
fsr-3229	1023	41	�	�	PROPN
fsr-3229	1023	42	odibt/	odibt/	NUM
fsr-3229	1023	43	mdibt	mdibt	ADJ
fsr-3229	1023	44	and	and	CCONJ
fsr-3229	1023	45	put	put	VERB
fsr-3229	1023	46	in	in	ADP
fsr-3229	1023	47	percentage	percentage	NOUN
fsr-3229	1023	48	form	form	NOUN
fsr-3229	1023	49	;	;	PUNCT
fsr-3229	1023	50	odiat	odiat	VERB
fsr-3229	1023	51	�	�	PROPN
fsr-3229	1023	52	optimal	optimal	ADJ
fsr-3229	1023	53	annual	annual	ADJ
fsr-3229	1023	54	after	after	ADP
fsr-3229	1023	55	-	-	PUNCT
fsr-3229	1023	56	tax	tax	NOUN
fsr-3229	1023	57	diw	diw	PROPN
fsr-3229	1023	58	�	�	PROPN
fsr-3229	1023	59	(	(	PUNCT
fsr-3229	1023	60	1	1	NUM
fsr-3229	1023	61	�	�	NOUN
fsr-3229	1023	62	tw)odibt	tw)odibt	ADJ
fsr-3229	1023	63	;	;	PUNCT
fsr-3229	1023	64	ori	ori	X
fsr-3229	1023	65	�	�	PROPN
fsr-3229	1023	66	optimal	optimal	ADJ
fsr-3229	1023	67	annual	annual	ADJ
fsr-3229	1023	68	roth	roth	PROPN
fsr-3229	1023	69	ira	ira	PROPN
fsr-3229	1023	70	withdrawal	withdrawal	PROPN
fsr-3229	1023	71	.	.	PUNCT
fsr-3229	1024	1	the	the	DET
fsr-3229	1024	2	last	last	ADJ
fsr-3229	1024	3	three	three	NUM
fsr-3229	1024	4	rows	row	NOUN
fsr-3229	1024	5	of	of	ADP
fsr-3229	1024	6	each	each	DET
fsr-3229	1024	7	panel	panel	NOUN
fsr-3229	1024	8	,	,	PUNCT
fsr-3229	1024	9	respectively	respectively	ADV
fsr-3229	1024	10	,	,	PUNCT
fsr-3229	1024	11	report	report	VERB
fsr-3229	1024	12	averages	average	NOUN
fsr-3229	1024	13	for	for	ADP
fsr-3229	1024	14	the	the	DET
fsr-3229	1024	15	prior	prior	ADJ
fsr-3229	1024	16	eight	eight	NUM
fsr-3229	1024	17	rows	row	NOUN
fsr-3229	1024	18	,	,	PUNCT
fsr-3229	1024	19	standard	standard	ADJ
fsr-3229	1024	20	deviations	deviation	NOUN
fsr-3229	1024	21	for	for	ADP
fsr-3229	1024	22	the	the	DET
fsr-3229	1024	23	prior	prior	ADJ
fsr-3229	1024	24	eight	eight	NUM
fsr-3229	1024	25	rows	row	NOUN
fsr-3229	1024	26	,	,	PUNCT
fsr-3229	1024	27	and	and	CCONJ
fsr-3229	1024	28	pearson	pearson	PROPN
fsr-3229	1024	29	correlation	correlation	NOUN
fsr-3229	1024	30	coefficients	coefficient	NOUN
fsr-3229	1024	31	with	with	ADP
fsr-3229	1024	32	the	the	DET
fsr-3229	1024	33	panel	panel	NOUN
fsr-3229	1024	34	’s	’s	PART
fsr-3229	1024	35	scenario	scenario	PROPN
fsr-3229	1024	36	variable	variable	NOUN
fsr-3229	1024	37	.	.	PUNCT
fsr-3229	1025	1	408	408	NUM
fsr-3229	1025	2	r.m	r.m	PROPN
fsr-3229	1025	3	.	.	PROPN
fsr-3229	1025	4	hull	hull	PROPN
fsr-3229	1025	5	,	,	PUNCT
fsr-3229	1025	6	j.b	j.b	PROPN
fsr-3229	1025	7	.	.	PROPN
fsr-3229	1025	8	hull	hull	NOUN
fsr-3229	1025	9	/	/	SYM
fsr-3229	1025	10	financial	financial	ADJ
fsr-3229	1025	11	services	service	NOUN
fsr-3229	1025	12	review	review	VERB
fsr-3229	1025	13	25	25	NUM
fsr-3229	1025	14	(	(	PUNCT
fsr-3229	1025	15	2016	2016	NUM
fsr-3229	1025	16	)	)	PUNCT
fsr-3229	1026	1	373–414	373–414	NUM
fsr-3229	1026	2	variable	variable	NOUN
fsr-3229	1026	3	)	)	PUNCT
fsr-3229	1026	4	,	,	PUNCT
fsr-3229	1026	5	the	the	DET
fsr-3229	1026	6	salary	salary	NOUN
fsr-3229	1026	7	is	be	AUX
fsr-3229	1026	8	now	now	ADV
fsr-3229	1026	9	the	the	DET
fsr-3229	1026	10	same	same	ADJ
fsr-3229	1026	11	as	as	ADP
fsr-3229	1026	12	the	the	DET
fsr-3229	1026	13	agi	agi	NOUN
fsr-3229	1026	14	,	,	PUNCT
fsr-3229	1026	15	and	and	CCONJ
fsr-3229	1026	16	ssb	ssb	PROPN
fsr-3229	1026	17	is	be	AUX
fsr-3229	1026	18	adjusted	adjust	VERB
fsr-3229	1026	19	in	in	ADP
fsr-3229	1026	20	the	the	DET
fsr-3229	1026	21	systematic	systematic	ADJ
fsr-3229	1026	22	fashion	fashion	NOUN
fsr-3229	1026	23	described	describe	VERB
fsr-3229	1026	24	in	in	ADP
fsr-3229	1026	25	section	section	NOUN
fsr-3229	1026	26	5.1	5.1	NUM
fsr-3229	1026	27	each	each	DET
fsr-3229	1026	28	time	time	NOUN
fsr-3229	1026	29	agi	agi	NOUN
fsr-3229	1026	30	is	be	AUX
fsr-3229	1026	31	changed	change	VERB
fsr-3229	1026	32	.	.	PUNCT
fsr-3229	1027	1	when	when	SCONJ
fsr-3229	1027	2	approximating	approximate	VERB
fsr-3229	1027	3	optimal	optimal	ADJ
fsr-3229	1027	4	rvd	rvd	ADJ
fsr-3229	1027	5	values	value	NOUN
fsr-3229	1027	6	for	for	ADP
fsr-3229	1027	7	our	our	PRON
fsr-3229	1027	8	scenario	scenario	NOUN
fsr-3229	1027	9	analysis	analysis	NOUN
fsr-3229	1027	10	in	in	ADP
fsr-3229	1027	11	panels	panel	NOUN
fsr-3229	1027	12	a	a	PRON
fsr-3229	1027	13	,	,	PUNCT
fsr-3229	1027	14	b	b	PROPN
fsr-3229	1027	15	and	and	CCONJ
fsr-3229	1027	16	c	c	X
fsr-3229	1027	17	,	,	PUNCT
fsr-3229	1027	18	we	we	PRON
fsr-3229	1027	19	assume	assume	VERB
fsr-3229	1027	20	withdrawals	withdrawal	NOUN
fsr-3229	1027	21	from	from	ADP
fsr-3229	1027	22	zero	zero	NUM
fsr-3229	1027	23	to	to	ADP
fsr-3229	1027	24	the	the	DET
fsr-3229	1027	25	maximum	maximum	ADJ
fsr-3229	1027	26	before	before	ADP
fsr-3229	1027	27	-	-	PUNCT
fsr-3229	1027	28	tax	tax	NOUN
fsr-3229	1027	29	diw	diw	PROPN
fsr-3229	1027	30	.	.	PUNCT
fsr-3229	1028	1	the	the	DET
fsr-3229	1028	2	eleven	eleven	NUM
fsr-3229	1028	3	other	other	ADJ
fsr-3229	1028	4	withdrawals	withdrawal	NOUN
fsr-3229	1028	5	are	be	AUX
fsr-3229	1028	6	chosen	choose	VERB
fsr-3229	1028	7	so	so	SCONJ
fsr-3229	1028	8	that	that	SCONJ
fsr-3229	1028	9	all	all	DET
fsr-3229	1028	10	withdrawals	withdrawal	NOUN
fsr-3229	1028	11	are	be	AUX
fsr-3229	1028	12	equidistant	equidistant	ADJ
fsr-3229	1028	13	from	from	ADP
fsr-3229	1028	14	one	one	NUM
fsr-3229	1028	15	another	another	DET
fsr-3229	1028	16	.	.	PUNCT
fsr-3229	1029	1	to	to	PART
fsr-3229	1029	2	test	test	VERB
fsr-3229	1029	3	if	if	SCONJ
fsr-3229	1029	4	the	the	DET
fsr-3229	1029	5	maximum	maximum	ADJ
fsr-3229	1029	6	gain	gain	NOUN
fsr-3229	1029	7	is	be	AUX
fsr-3229	1029	8	properly	properly	ADV
fsr-3229	1029	9	identified	identify	VERB
fsr-3229	1029	10	,	,	PUNCT
fsr-3229	1029	11	we	we	PRON
fsr-3229	1029	12	allow	allow	VERB
fsr-3229	1029	13	(	(	PUNCT
fsr-3229	1029	14	if	if	SCONJ
fsr-3229	1029	15	necessary	necessary	ADJ
fsr-3229	1029	16	)	)	PUNCT
fsr-3229	1029	17	another	another	DET
fsr-3229	1029	18	eleven	eleven	NUM
fsr-3229	1029	19	smaller	small	ADJ
fsr-3229	1029	20	withdrawals	withdrawal	NOUN
fsr-3229	1029	21	around	around	ADP
fsr-3229	1029	22	the	the	DET
fsr-3229	1029	23	initial	initial	ADJ
fsr-3229	1029	24	maximum	maximum	ADJ
fsr-3229	1029	25	gain	gain	NOUN
fsr-3229	1029	26	with	with	ADP
fsr-3229	1029	27	shorter	short	ADJ
fsr-3229	1029	28	equidistances	equidistance	NOUN
fsr-3229	1029	29	between	between	ADP
fsr-3229	1029	30	withdrawals	withdrawal	NOUN
fsr-3229	1029	31	.	.	PUNCT
fsr-3229	1030	1	this	this	DET
fsr-3229	1030	2	process	process	NOUN
fsr-3229	1030	3	is	be	AUX
fsr-3229	1030	4	repeated	repeat	VERB
fsr-3229	1030	5	as	as	ADP
fsr-3229	1030	6	many	many	ADJ
fsr-3229	1030	7	times	time	NOUN
fsr-3229	1030	8	as	as	SCONJ
fsr-3229	1030	9	needed	need	VERB
fsr-3229	1030	10	until	until	SCONJ
fsr-3229	1030	11	the	the	DET
fsr-3229	1030	12	maximum	maximum	ADJ
fsr-3229	1030	13	gain	gain	NOUN
fsr-3229	1030	14	and	and	CCONJ
fsr-3229	1030	15	optimal	optimal	ADJ
fsr-3229	1030	16	rvd	rvd	NOUN
fsr-3229	1030	17	can	can	AUX
fsr-3229	1030	18	be	be	AUX
fsr-3229	1030	19	suitably	suitably	ADV
fsr-3229	1030	20	estimated	estimate	VERB
fsr-3229	1030	21	.	.	PUNCT
fsr-3229	1031	1	for	for	ADP
fsr-3229	1031	2	panels	panel	NOUN
fsr-3229	1031	3	d	d	PROPN
fsr-3229	1031	4	,	,	PUNCT
fsr-3229	1031	5	e	e	NOUN
fsr-3229	1031	6	,	,	PUNCT
fsr-3229	1031	7	and	and	CCONJ
fsr-3229	1031	8	f	f	X
fsr-3229	1031	9	,	,	PUNCT
fsr-3229	1031	10	the	the	DET
fsr-3229	1031	11	first	first	ADJ
fsr-3229	1031	12	withdrawal	withdrawal	NOUN
fsr-3229	1031	13	is	be	AUX
fsr-3229	1031	14	the	the	DET
fsr-3229	1031	15	match	match	NOUN
fsr-3229	1031	16	and	and	CCONJ
fsr-3229	1031	17	the	the	DET
fsr-3229	1031	18	last	last	ADJ
fsr-3229	1031	19	withdrawal	withdrawal	NOUN
fsr-3229	1031	20	is	be	AUX
fsr-3229	1031	21	the	the	DET
fsr-3229	1031	22	maximum	maximum	ADJ
fsr-3229	1031	23	diw	diw	PROPN
fsr-3229	1031	24	plus	plus	CCONJ
fsr-3229	1031	25	the	the	DET
fsr-3229	1031	26	match	match	NOUN
fsr-3229	1031	27	withdrawal	withdrawal	NOUN
fsr-3229	1031	28	.	.	PUNCT
fsr-3229	1032	1	the	the	DET
fsr-3229	1032	2	10	10	NUM
fsr-3229	1032	3	other	other	ADJ
fsr-3229	1032	4	withdrawals	withdrawal	NOUN
fsr-3229	1032	5	are	be	AUX
fsr-3229	1032	6	chosen	choose	VERB
fsr-3229	1032	7	so	so	SCONJ
fsr-3229	1032	8	they	they	PRON
fsr-3229	1032	9	are	be	AUX
fsr-3229	1032	10	equidistant	equidistant	ADJ
fsr-3229	1032	11	from	from	ADP
fsr-3229	1032	12	one	one	NUM
fsr-3229	1032	13	another	another	DET
fsr-3229	1032	14	.	.	PUNCT
fsr-3229	1033	1	as	as	SCONJ
fsr-3229	1033	2	described	describe	VERB
fsr-3229	1033	3	above	above	ADV
fsr-3229	1033	4	,	,	PUNCT
fsr-3229	1033	5	we	we	PRON
fsr-3229	1033	6	repeat	repeat	VERB
fsr-3229	1033	7	the	the	DET
fsr-3229	1033	8	process	process	NOUN
fsr-3229	1033	9	(	(	PUNCT
fsr-3229	1033	10	if	if	SCONJ
fsr-3229	1033	11	necessary	necessary	ADJ
fsr-3229	1033	12	)	)	PUNCT
fsr-3229	1033	13	by	by	ADP
fsr-3229	1033	14	using	use	VERB
fsr-3229	1033	15	smaller	small	ADJ
fsr-3229	1033	16	equidistance	equidistance	NOUN
fsr-3229	1033	17	withdrawals	withdrawal	NOUN
fsr-3229	1033	18	until	until	SCONJ
fsr-3229	1033	19	the	the	DET
fsr-3229	1033	20	maximum	maximum	ADJ
fsr-3229	1033	21	gain	gain	NOUN
fsr-3229	1033	22	can	can	AUX
fsr-3229	1033	23	be	be	AUX
fsr-3229	1033	24	correctly	correctly	ADV
fsr-3229	1033	25	estimated	estimate	VERB
fsr-3229	1033	26	.	.	PUNCT
fsr-3229	1034	1	while	while	SCONJ
fsr-3229	1034	2	our	our	PRON
fsr-3229	1034	3	scenario	scenario	NOUN
fsr-3229	1034	4	analysis	analysis	NOUN
fsr-3229	1034	5	procedure	procedure	NOUN
fsr-3229	1034	6	uses	use	VERB
fsr-3229	1034	7	approximations	approximation	NOUN
fsr-3229	1034	8	,	,	PUNCT
fsr-3229	1034	9	we	we	PRON
fsr-3229	1034	10	believe	believe	VERB
fsr-3229	1034	11	they	they	PRON
fsr-3229	1034	12	are	be	AUX
fsr-3229	1034	13	accurate	accurate	ADJ
fsr-3229	1034	14	and	and	CCONJ
fsr-3229	1034	15	serve	serve	VERB
fsr-3229	1034	16	our	our	PRON
fsr-3229	1034	17	purpose	purpose	NOUN
fsr-3229	1034	18	,	,	PUNCT
fsr-3229	1034	19	which	which	PRON
fsr-3229	1034	20	is	be	AUX
fsr-3229	1034	21	to	to	PART
fsr-3229	1034	22	find	find	VERB
fsr-3229	1034	23	general	general	ADJ
fsr-3229	1034	24	relations	relation	NOUN
fsr-3229	1034	25	between	between	ADP
fsr-3229	1034	26	scenario	scenario	NOUN
fsr-3229	1034	27	and	and	CCONJ
fsr-3229	1034	28	outcome	outcome	NOUN
fsr-3229	1034	29	variables	variable	NOUN
fsr-3229	1034	30	.	.	PUNCT
fsr-3229	1035	1	finally	finally	ADV
fsr-3229	1035	2	,	,	PUNCT
fsr-3229	1035	3	the	the	DET
fsr-3229	1035	4	last	last	ADJ
fsr-3229	1035	5	three	three	NUM
fsr-3229	1035	6	lines	line	NOUN
fsr-3229	1035	7	for	for	ADP
fsr-3229	1035	8	all	all	DET
fsr-3229	1035	9	panels	panel	NOUN
fsr-3229	1035	10	for	for	ADP
fsr-3229	1035	11	table	table	NOUN
fsr-3229	1035	12	8	8	NUM
fsr-3229	1035	13	provide	provide	VERB
fsr-3229	1035	14	additional	additional	ADJ
fsr-3229	1035	15	statistics	statistic	NOUN
fsr-3229	1035	16	.	.	PUNCT
fsr-3229	1036	1	the	the	DET
fsr-3229	1036	2	first	first	ADJ
fsr-3229	1036	3	two	two	NUM
fsr-3229	1036	4	rows	row	NOUN
fsr-3229	1036	5	include	include	VERB
fsr-3229	1036	6	the	the	DET
fsr-3229	1036	7	average	average	ADJ
fsr-3229	1036	8	and	and	CCONJ
fsr-3229	1036	9	standard	standard	ADJ
fsr-3229	1036	10	deviation	deviation	NOUN
fsr-3229	1036	11	for	for	ADP
fsr-3229	1036	12	the	the	DET
fsr-3229	1036	13	scenario	scenario	NOUN
fsr-3229	1036	14	and	and	CCONJ
fsr-3229	1036	15	outcome	outcome	NOUN
fsr-3229	1036	16	variables	variable	NOUN
fsr-3229	1036	17	based	base	VERB
fsr-3229	1036	18	on	on	ADP
fsr-3229	1036	19	the	the	DET
fsr-3229	1036	20	eight	eight	NUM
fsr-3229	1036	21	prior	prior	ADJ
fsr-3229	1036	22	rows	row	NOUN
fsr-3229	1036	23	.	.	PUNCT
fsr-3229	1037	1	the	the	DET
fsr-3229	1037	2	last	last	ADJ
fsr-3229	1037	3	row	row	NOUN
fsr-3229	1037	4	in	in	ADP
fsr-3229	1037	5	each	each	DET
fsr-3229	1037	6	panel	panel	NOUN
fsr-3229	1037	7	gives	give	VERB
fsr-3229	1037	8	pearson	pearson	PROPN
fsr-3229	1037	9	correlation	correlation	NOUN
fsr-3229	1037	10	coefficients	coefficient	NOUN
fsr-3229	1037	11	between	between	ADP
fsr-3229	1037	12	the	the	DET
fsr-3229	1037	13	panel	panel	NOUN
fsr-3229	1037	14	’s	’s	PART
fsr-3229	1037	15	scenario	scenario	PROPN
fsr-3229	1037	16	variable	variable	NOUN
fsr-3229	1037	17	and	and	CCONJ
fsr-3229	1037	18	each	each	PRON
fsr-3229	1037	19	of	of	ADP
fsr-3229	1037	20	the	the	DET
fsr-3229	1037	21	10	10	NUM
fsr-3229	1037	22	outcome	outcome	NOUN
fsr-3229	1037	23	variables	variable	NOUN
fsr-3229	1037	24	.	.	PUNCT
fsr-3229	1038	1	8.1	8.1	NUM
fsr-3229	1038	2	.	.	PUNCT
fsr-3229	1039	1	scenario	scenario	NOUN
fsr-3229	1039	2	analysis	analysis	NOUN
fsr-3229	1039	3	without	without	ADP
fsr-3229	1039	4	the	the	DET
fsr-3229	1039	5	match	match	NOUN
fsr-3229	1039	6	/	/	SYM
fsr-3229	1039	7	oi	oi	PROPN
fsr-3229	1039	8	considered	consider	VERB
fsr-3229	1039	9	from	from	ADP
fsr-3229	1039	10	the	the	DET
fsr-3229	1039	11	information	information	NOUN
fsr-3229	1039	12	in	in	ADP
fsr-3229	1039	13	the	the	DET
fsr-3229	1039	14	first	first	ADJ
fsr-3229	1039	15	three	three	NUM
fsr-3229	1039	16	panels	panel	NOUN
fsr-3229	1039	17	in	in	ADP
fsr-3229	1039	18	table	table	NOUN
fsr-3229	1039	19	8	8	NUM
fsr-3229	1039	20	,	,	PUNCT
fsr-3229	1039	21	we	we	PRON
fsr-3229	1039	22	offer	offer	VERB
fsr-3229	1039	23	the	the	DET
fsr-3229	1039	24	following	follow	VERB
fsr-3229	1039	25	conclusions	conclusion	NOUN
fsr-3229	1039	26	.	.	PUNCT
fsr-3229	1040	1	first	first	ADV
fsr-3229	1040	2	,	,	PUNCT
fsr-3229	1040	3	panel	panel	NOUN
fsr-3229	1040	4	a	a	DET
fsr-3229	1040	5	reveals	reveal	NOUN
fsr-3229	1040	6	outcome	outcome	VERB
fsr-3229	1040	7	variables	variable	NOUN
fsr-3229	1040	8	increase	increase	VERB
fsr-3229	1040	9	because	because	SCONJ
fsr-3229	1040	10	agi	agi	NOUN
fsr-3229	1040	11	increases	increase	NOUN
fsr-3229	1040	12	as	as	ADP
fsr-3229	1040	13	all	all	DET
fsr-3229	1040	14	10	10	NUM
fsr-3229	1040	15	correlation	correlation	NOUN
fsr-3229	1040	16	coefficient	coefficient	NOUN
fsr-3229	1040	17	in	in	ADP
fsr-3229	1040	18	the	the	DET
fsr-3229	1040	19	last	last	ADJ
fsr-3229	1040	20	row	row	NOUN
fsr-3229	1040	21	are	be	AUX
fsr-3229	1040	22	positive	positive	ADJ
fsr-3229	1040	23	.	.	PUNCT
fsr-3229	1041	1	the	the	DET
fsr-3229	1041	2	two	two	NUM
fsr-3229	1041	3	variables	variable	NOUN
fsr-3229	1041	4	that	that	PRON
fsr-3229	1041	5	have	have	VERB
fsr-3229	1041	6	lower	low	ADJ
fsr-3229	1041	7	positive	positive	ADJ
fsr-3229	1041	8	correlations	correlation	NOUN
fsr-3229	1041	9	are	be	AUX
fsr-3229	1041	10	the	the	DET
fsr-3229	1041	11	optimal	optimal	ADJ
fsr-3229	1041	12	percentage	percentage	NOUN
fsr-3229	1041	13	of	of	ADP
fsr-3229	1041	14	the	the	DET
fsr-3229	1041	15	maximum	maximum	ADJ
fsr-3229	1041	16	diw	diw	PROPN
fsr-3229	1041	17	(	(	PUNCT
fsr-3229	1041	18	odi%	odi%	PROPN
fsr-3229	1041	19	)	)	PUNCT
fsr-3229	1041	20	and	and	CCONJ
fsr-3229	1041	21	the	the	DET
fsr-3229	1041	22	optimal	optimal	ADJ
fsr-3229	1041	23	contribution	contribution	NOUN
fsr-3229	1041	24	to	to	ADP
fsr-3229	1041	25	a	a	DET
fsr-3229	1041	26	roth	roth	PROPN
fsr-3229	1041	27	ira	ira	PROPN
fsr-3229	1041	28	(	(	PUNCT
fsr-3229	1041	29	ori	ori	PROPN
fsr-3229	1041	30	)	)	PUNCT
fsr-3229	1041	31	.	.	PUNCT
fsr-3229	1042	1	odi%	odi%	NOUN
fsr-3229	1042	2	takes	take	VERB
fsr-3229	1042	3	a	a	DET
fsr-3229	1042	4	nosedive	nosedive	NOUN
fsr-3229	1042	5	from	from	ADP
fsr-3229	1042	6	33.33	33.33	NUM
fsr-3229	1042	7	%	%	NOUN
fsr-3229	1042	8	to	to	ADP
fsr-3229	1042	9	16.67	16.67	NUM
fsr-3229	1042	10	%	%	NOUN
fsr-3229	1042	11	when	when	SCONJ
fsr-3229	1042	12	agi	agi	NOUN
fsr-3229	1042	13	goes	go	VERB
fsr-3229	1042	14	from	from	ADP
fsr-3229	1042	15	$	$	SYM
fsr-3229	1042	16	50,000	50,000	NUM
fsr-3229	1042	17	to	to	PART
fsr-3229	1042	18	$	$	SYM
fsr-3229	1042	19	80,000	80,000	NUM
fsr-3229	1042	20	.	.	PUNCT
fsr-3229	1043	1	odi%	odi%	NOUN
fsr-3229	1043	2	then	then	ADV
fsr-3229	1043	3	climbs	climb	VERB
fsr-3229	1043	4	until	until	SCONJ
fsr-3229	1043	5	it	it	PRON
fsr-3229	1043	6	reaches	reach	VERB
fsr-3229	1043	7	an	an	DET
fsr-3229	1043	8	agi	agi	NOUN
fsr-3229	1043	9	of	of	ADP
fsr-3229	1043	10	$	$	SYM
fsr-3229	1043	11	170,000	170,000	NUM
fsr-3229	1043	12	and	and	CCONJ
fsr-3229	1043	13	then	then	ADV
fsr-3229	1043	14	it	it	PRON
fsr-3229	1043	15	falls	fall	VERB
fsr-3229	1043	16	for	for	ADP
fsr-3229	1043	17	two	two	NUM
fsr-3229	1043	18	consecutive	consecutive	ADJ
fsr-3229	1043	19	agis	agis	NOUN
fsr-3229	1043	20	of	of	ADP
fsr-3229	1043	21	$	$	SYM
fsr-3229	1043	22	200,000	200,000	NUM
fsr-3229	1043	23	and	and	CCONJ
fsr-3229	1043	24	$	$	SYM
fsr-3229	1043	25	230,000	230,000	NUM
fsr-3229	1043	26	before	before	ADP
fsr-3229	1043	27	rising	rise	VERB
fsr-3229	1043	28	to	to	ADP
fsr-3229	1043	29	its	its	PRON
fsr-3229	1043	30	highest	high	ADJ
fsr-3229	1043	31	percentage	percentage	NOUN
fsr-3229	1043	32	.	.	PUNCT
fsr-3229	1044	1	we	we	PRON
fsr-3229	1044	2	can	can	AUX
fsr-3229	1044	3	attempt	attempt	VERB
fsr-3229	1044	4	to	to	PART
fsr-3229	1044	5	explain	explain	VERB
fsr-3229	1044	6	this	this	DET
fsr-3229	1044	7	roller	roller	NOUN
fsr-3229	1044	8	coaster	coaster	NOUN
fsr-3229	1044	9	pattern	pattern	NOUN
fsr-3229	1044	10	.	.	PUNCT
fsr-3229	1045	1	some	some	DET
fsr-3229	1045	2	investors	investor	NOUN
fsr-3229	1045	3	will	will	AUX
fsr-3229	1045	4	manage	manage	VERB
fsr-3229	1045	5	to	to	PART
fsr-3229	1045	6	barely	barely	ADV
fsr-3229	1045	7	get	get	VERB
fsr-3229	1045	8	their	their	PRON
fsr-3229	1045	9	tax	tax	NOUN
fsr-3229	1045	10	savings	saving	NOUN
fsr-3229	1045	11	in	in	ADP
fsr-3229	1045	12	a	a	DET
fsr-3229	1045	13	higher	high	ADJ
fsr-3229	1045	14	tax	tax	NOUN
fsr-3229	1045	15	rate	rate	NOUN
fsr-3229	1045	16	bracket	bracket	NOUN
fsr-3229	1045	17	and	and	CCONJ
fsr-3229	1045	18	barely	barely	ADV
fsr-3229	1045	19	attain	attain	VERB
fsr-3229	1045	20	their	their	PRON
fsr-3229	1045	21	highest	high	ADJ
fsr-3229	1045	22	marginal	marginal	ADJ
fsr-3229	1045	23	tc	tc	NOUN
fsr-3229	1045	24	for	for	ADP
fsr-3229	1045	25	dollars	dollar	NOUN
fsr-3229	1045	26	they	they	PRON
fsr-3229	1045	27	contribute	contribute	VERB
fsr-3229	1045	28	to	to	ADP
fsr-3229	1045	29	a	a	DET
fsr-3229	1045	30	deductible	deductible	ADJ
fsr-3229	1045	31	ira	ira	PROPN
fsr-3229	1045	32	even	even	ADV
fsr-3229	1045	33	though	though	SCONJ
fsr-3229	1045	34	their	their	PRON
fsr-3229	1045	35	agis	agis	NOUN
fsr-3229	1045	36	are	be	AUX
fsr-3229	1045	37	low	low	ADJ
fsr-3229	1045	38	compared	compare	VERB
fsr-3229	1045	39	with	with	ADP
fsr-3229	1045	40	other	other	ADJ
fsr-3229	1045	41	investors	investor	NOUN
fsr-3229	1045	42	who	who	PRON
fsr-3229	1045	43	also	also	ADV
fsr-3229	1045	44	get	get	VERB
fsr-3229	1045	45	the	the	DET
fsr-3229	1045	46	same	same	ADJ
fsr-3229	1045	47	tc	tc	NOUN
fsr-3229	1045	48	.	.	PUNCT
fsr-3229	1046	1	because	because	SCONJ
fsr-3229	1046	2	they	they	PRON
fsr-3229	1046	3	have	have	VERB
fsr-3229	1046	4	lower	low	ADJ
fsr-3229	1046	5	agis	agis	NOUN
fsr-3229	1046	6	,	,	PUNCT
fsr-3229	1046	7	they	they	PRON
fsr-3229	1046	8	can	can	AUX
fsr-3229	1046	9	contribute	contribute	VERB
fsr-3229	1046	10	less	less	ADV
fsr-3229	1046	11	and	and	CCONJ
fsr-3229	1046	12	possibly	possibly	ADV
fsr-3229	1046	13	withdraw	withdraw	VERB
fsr-3229	1046	14	less	less	ADJ
fsr-3229	1046	15	.	.	PUNCT
fsr-3229	1047	1	with	with	ADP
fsr-3229	1047	2	a	a	DET
fsr-3229	1047	3	lower	low	ADJ
fsr-3229	1047	4	tw	tw	NOUN
fsr-3229	1047	5	values	value	NOUN
fsr-3229	1047	6	because	because	SCONJ
fsr-3229	1047	7	of	of	ADP
fsr-3229	1047	8	less	less	ADJ
fsr-3229	1047	9	withdrawals	withdrawal	NOUN
fsr-3229	1047	10	,	,	PUNCT
fsr-3229	1047	11	they	they	PRON
fsr-3229	1047	12	achieve	achieve	VERB
fsr-3229	1047	13	larger	large	ADJ
fsr-3229	1047	14	tax	tax	NOUN
fsr-3229	1047	15	rate	rate	NOUN
fsr-3229	1047	16	differentials	differential	NOUN
fsr-3229	1047	17	(	(	PUNCT
fsr-3229	1047	18	�	�	NOUN
fsr-3229	1047	19	ts	ts	PART
fsr-3229	1047	20	)	)	PUNCT
fsr-3229	1047	21	thereby	thereby	ADV
fsr-3229	1047	22	obtaining	obtain	VERB
fsr-3229	1047	23	larger	large	ADJ
fsr-3229	1047	24	gains	gain	NOUN
fsr-3229	1047	25	even	even	ADV
fsr-3229	1047	26	though	though	SCONJ
fsr-3229	1047	27	they	they	PRON
fsr-3229	1047	28	have	have	VERB
fsr-3229	1047	29	lower	low	ADJ
fsr-3229	1047	30	odi%	odi%	NOUN
fsr-3229	1047	31	values	value	NOUN
fsr-3229	1047	32	.	.	PUNCT
fsr-3229	1048	1	this	this	PRON
fsr-3229	1048	2	is	be	AUX
fsr-3229	1048	3	seen	see	VERB
fsr-3229	1048	4	in	in	ADP
fsr-3229	1048	5	the	the	DET
fsr-3229	1048	6	fact	fact	NOUN
fsr-3229	1048	7	the	the	DET
fsr-3229	1048	8	correlation	correlation	NOUN
fsr-3229	1048	9	between	between	ADP
fsr-3229	1048	10	�	�	PROPN
fsr-3229	1048	11	t	t	PROPN
fsr-3229	1048	12	and	and	CCONJ
fsr-3229	1048	13	odi%	odi%	PROPN
fsr-3229	1048	14	is	be	AUX
fsr-3229	1048	15	�	�	PROPN
fsr-3229	1048	16	0.95	0.95	NUM
fsr-3229	1048	17	for	for	ADP
fsr-3229	1048	18	this	this	DET
fsr-3229	1048	19	panel	panel	NOUN
fsr-3229	1048	20	.	.	PUNCT
fsr-3229	1049	1	we	we	PRON
fsr-3229	1049	2	can	can	AUX
fsr-3229	1049	3	see	see	VERB
fsr-3229	1049	4	in	in	ADP
fsr-3229	1049	5	places	place	NOUN
fsr-3229	1049	6	that	that	SCONJ
fsr-3229	1049	7	when	when	SCONJ
fsr-3229	1049	8	a	a	DET
fsr-3229	1049	9	higher	high	ADJ
fsr-3229	1049	10	odi%	odi%	NOUN
fsr-3229	1049	11	results	result	NOUN
fsr-3229	1049	12	,	,	PUNCT
fsr-3229	1049	13	then	then	ADV
fsr-3229	1049	14	a	a	DET
fsr-3229	1049	15	lower	low	ADJ
fsr-3229	1049	16	ori	ori	X
fsr-3229	1049	17	occurs	occur	VERB
fsr-3229	1049	18	.	.	PUNCT
fsr-3229	1050	1	examples	example	NOUN
fsr-3229	1050	2	of	of	ADP
fsr-3229	1050	3	the	the	DET
fsr-3229	1050	4	latter	latter	ADJ
fsr-3229	1050	5	are	be	AUX
fsr-3229	1050	6	the	the	DET
fsr-3229	1050	7	rows	row	NOUN
fsr-3229	1050	8	where	where	SCONJ
fsr-3229	1050	9	odi%	odi%	NOUN
fsr-3229	1050	10	are	be	AUX
fsr-3229	1050	11	50.00	50.00	NUM
fsr-3229	1050	12	%	%	NOUN
fsr-3229	1050	13	,	,	PUNCT
fsr-3229	1050	14	66.67	66.67	NUM
fsr-3229	1050	15	%	%	NOUN
fsr-3229	1050	16	and	and	CCONJ
fsr-3229	1050	17	75.00	75.00	NUM
fsr-3229	1050	18	%	%	NOUN
fsr-3229	1050	19	and	and	CCONJ
fsr-3229	1050	20	the	the	DET
fsr-3229	1050	21	ori	ori	NOUN
fsr-3229	1050	22	takes	take	VERB
fsr-3229	1050	23	a	a	DET
fsr-3229	1050	24	dip	dip	NOUN
fsr-3229	1050	25	even	even	ADV
fsr-3229	1050	26	though	though	SCONJ
fsr-3229	1050	27	the	the	DET
fsr-3229	1050	28	ori	ori	NOUN
fsr-3229	1050	29	trend	trend	NOUN
fsr-3229	1050	30	is	be	AUX
fsr-3229	1050	31	increasing	increase	VERB
fsr-3229	1050	32	as	as	ADP
fsr-3229	1050	33	agi	agi	NOUN
fsr-3229	1050	34	increases	increase	NOUN
fsr-3229	1050	35	.	.	PUNCT
fsr-3229	1051	1	second	second	ADJ
fsr-3229	1051	2	,	,	PUNCT
fsr-3229	1051	3	as	as	SCONJ
fsr-3229	1051	4	seen	see	VERB
fsr-3229	1051	5	in	in	ADP
fsr-3229	1051	6	panel	panel	NOUN
fsr-3229	1051	7	b	b	NOUN
fsr-3229	1051	8	,	,	PUNCT
fsr-3229	1051	9	we	we	PRON
fsr-3229	1051	10	find	find	VERB
fsr-3229	1051	11	aggressive	aggressive	ADJ
fsr-3229	1051	12	investors	investor	NOUN
fsr-3229	1051	13	,	,	PUNCT
fsr-3229	1051	14	who	who	PRON
fsr-3229	1051	15	invest	invest	VERB
fsr-3229	1051	16	high	high	ADJ
fsr-3229	1051	17	proportions	proportion	NOUN
fsr-3229	1051	18	in	in	ADP
fsr-3229	1051	19	equity	equity	NOUN
fsr-3229	1051	20	(	(	PUNCT
fsr-3229	1051	21	95	95	NUM
fsr-3229	1051	22	%	%	NOUN
fsr-3229	1051	23	in	in	ADP
fsr-3229	1051	24	the	the	DET
fsr-3229	1051	25	portfolio	portfolio	NOUN
fsr-3229	1051	26	mix	mix	NOUN
fsr-3229	1051	27	we	we	PRON
fsr-3229	1051	28	use	use	VERB
fsr-3229	1051	29	)	)	PUNCT
fsr-3229	1051	30	,	,	PUNCT
fsr-3229	1051	31	will	will	AUX
fsr-3229	1051	32	want	want	VERB
fsr-3229	1051	33	less	less	ADJ
fsr-3229	1051	34	of	of	ADP
fsr-3229	1051	35	their	their	PRON
fsr-3229	1051	36	ira	ira	PROPN
fsr-3229	1051	37	contribution	contribution	NOUN
fsr-3229	1051	38	to	to	PART
fsr-3229	1051	39	go	go	VERB
fsr-3229	1051	40	to	to	ADP
fsr-3229	1051	41	a	a	DET
fsr-3229	1051	42	deductible	deductible	ADJ
fsr-3229	1051	43	ira	ira	PROPN
fsr-3229	1051	44	as	as	ADP
fsr-3229	1051	45	odi%	odi%	PROPN
fsr-3229	1051	46	falls	fall	VERB
fsr-3229	1051	47	from	from	ADP
fsr-3229	1051	48	100	100	NUM
fsr-3229	1051	49	%	%	NOUN
fsr-3229	1051	50	to	to	ADP
fsr-3229	1051	51	4.17	4.17	NUM
fsr-3229	1051	52	%	%	NOUN
fsr-3229	1051	53	.	.	PUNCT
fsr-3229	1052	1	this	this	PRON
fsr-3229	1052	2	means	mean	VERB
fsr-3229	1052	3	the	the	DET
fsr-3229	1052	4	percentage	percentage	NOUN
fsr-3229	1052	5	invested	invest	VERB
fsr-3229	1052	6	in	in	ADP
fsr-3229	1052	7	a	a	DET
fsr-3229	1052	8	roth	roth	NOUN
fsr-3229	1052	9	ira	ira	PROPN
fsr-3229	1052	10	goes	go	VERB
fsr-3229	1052	11	from	from	ADP
fsr-3229	1052	12	0	0	NUM
fsr-3229	1052	13	%	%	NOUN
fsr-3229	1052	14	to	to	ADP
fsr-3229	1052	15	95.83	95.83	NUM
fsr-3229	1052	16	%	%	NOUN
fsr-3229	1052	17	as	as	SCONJ
fsr-3229	1052	18	returns	return	NOUN
fsr-3229	1052	19	increase	increase	VERB
fsr-3229	1052	20	.	.	PUNCT
fsr-3229	1053	1	consider	consider	VERB
fsr-3229	1053	2	the	the	DET
fsr-3229	1053	3	returns	return	NOUN
fsr-3229	1053	4	from	from	ADP
fsr-3229	1053	5	8	8	NUM
fsr-3229	1053	6	%	%	NOUN
fsr-3229	1053	7	409r.m	409r.m	NOUN
fsr-3229	1053	8	.	.	PUNCT
fsr-3229	1054	1	hull	hull	NOUN
fsr-3229	1054	2	,	,	PUNCT
fsr-3229	1054	3	j.b	j.b	PROPN
fsr-3229	1054	4	.	.	PROPN
fsr-3229	1054	5	hull	hull	NOUN
fsr-3229	1054	6	/	/	SYM
fsr-3229	1054	7	financial	financial	ADJ
fsr-3229	1054	8	services	service	NOUN
fsr-3229	1054	9	review	review	VERB
fsr-3229	1054	10	25	25	NUM
fsr-3229	1054	11	(	(	PUNCT
fsr-3229	1054	12	2016	2016	NUM
fsr-3229	1054	13	)	)	PUNCT
fsr-3229	1055	1	373–414	373–414	NUM
fsr-3229	1055	2	to	to	PART
fsr-3229	1055	3	10	10	NUM
fsr-3229	1055	4	%	%	NOUN
fsr-3229	1056	1	.	.	PUNCT
fsr-3229	1057	1	odi%	odi%	NOUN
fsr-3229	1057	2	falls	fall	VERB
fsr-3229	1057	3	in	in	ADP
fsr-3229	1057	4	half	half	NOUN
fsr-3229	1057	5	from	from	ADP
fsr-3229	1057	6	66.37	66.37	NUM
fsr-3229	1057	7	%	%	NOUN
fsr-3229	1057	8	(	(	PUNCT
fsr-3229	1057	9	for	for	ADP
fsr-3229	1057	10	an	an	DET
fsr-3229	1057	11	8	8	NUM
fsr-3229	1057	12	%	%	NOUN
fsr-3229	1057	13	return	return	NOUN
fsr-3229	1057	14	)	)	PUNCT
fsr-3229	1057	15	to	to	ADP
fsr-3229	1057	16	33.33	33.33	NUM
fsr-3229	1057	17	%	%	NOUN
fsr-3229	1057	18	(	(	PUNCT
fsr-3229	1057	19	for	for	ADP
fsr-3229	1057	20	a	a	DET
fsr-3229	1057	21	10	10	NUM
fsr-3229	1057	22	%	%	NOUN
fsr-3229	1057	23	return	return	NOUN
fsr-3229	1057	24	)	)	PUNCT
fsr-3229	1057	25	.	.	PUNCT
fsr-3229	1058	1	thus	thus	ADV
fsr-3229	1058	2	,	,	PUNCT
fsr-3229	1058	3	just	just	ADV
fsr-3229	1058	4	a	a	DET
fsr-3229	1058	5	2	2	NUM
fsr-3229	1058	6	%	%	NOUN
fsr-3229	1058	7	increase	increase	NOUN
fsr-3229	1058	8	in	in	ADP
fsr-3229	1058	9	returns	return	NOUN
fsr-3229	1058	10	from	from	ADP
fsr-3229	1058	11	8	8	NUM
fsr-3229	1058	12	%	%	NOUN
fsr-3229	1058	13	to	to	PART
fsr-3229	1058	14	10	10	NUM
fsr-3229	1058	15	%	%	NOUN
fsr-3229	1058	16	means	mean	VERB
fsr-3229	1058	17	one	one	NUM
fsr-3229	1058	18	’s	’s	PART
fsr-3229	1058	19	investment	investment	NOUN
fsr-3229	1058	20	in	in	ADP
fsr-3229	1058	21	a	a	DET
fsr-3229	1058	22	roth	roth	NOUN
fsr-3229	1058	23	ira	ira	PROPN
fsr-3229	1058	24	would	would	AUX
fsr-3229	1058	25	double	double	VERB
fsr-3229	1058	26	.	.	PUNCT
fsr-3229	1059	1	unlike	unlike	ADP
fsr-3229	1059	2	panel	panel	NOUN
fsr-3229	1059	3	a	a	PRON
fsr-3229	1059	4	where	where	SCONJ
fsr-3229	1059	5	the	the	DET
fsr-3229	1059	6	gain	gain	NOUN
fsr-3229	1059	7	increases	increase	VERB
fsr-3229	1059	8	from	from	ADP
fsr-3229	1059	9	about	about	ADP
fsr-3229	1059	10	$	$	SYM
fsr-3229	1059	11	9,000	9,000	NUM
fsr-3229	1059	12	to	to	PART
fsr-3229	1059	13	over	over	ADP
fsr-3229	1059	14	$	$	SYM
fsr-3229	1059	15	56,000	56,000	NUM
fsr-3229	1059	16	as	as	ADP
fsr-3229	1059	17	the	the	DET
fsr-3229	1059	18	agi	agi	NOUN
fsr-3229	1059	19	increases	increase	NOUN
fsr-3229	1059	20	,	,	PUNCT
fsr-3229	1059	21	we	we	PRON
fsr-3229	1059	22	find	find	VERB
fsr-3229	1059	23	that	that	SCONJ
fsr-3229	1059	24	the	the	DET
fsr-3229	1059	25	gain	gain	NOUN
fsr-3229	1059	26	in	in	ADP
fsr-3229	1059	27	panel	panel	NOUN
fsr-3229	1059	28	b	b	NOUN
fsr-3229	1059	29	only	only	ADJ
fsr-3229	1059	30	increases	increase	NOUN
fsr-3229	1059	31	from	from	ADP
fsr-3229	1059	32	about	about	ADP
fsr-3229	1059	33	$	$	SYM
fsr-3229	1059	34	19,000	19,000	NUM
fsr-3229	1059	35	to	to	PART
fsr-3229	1059	36	$	$	SYM
fsr-3229	1059	37	24,000	24,000	NUM
fsr-3229	1059	38	when	when	SCONJ
fsr-3229	1059	39	returns	return	NOUN
fsr-3229	1059	40	increase	increase	VERB
fsr-3229	1059	41	.	.	PUNCT
fsr-3229	1060	1	we	we	PRON
fsr-3229	1060	2	conclude	conclude	VERB
fsr-3229	1060	3	agi	agi	NOUN
fsr-3229	1060	4	(	(	PUNCT
fsr-3229	1060	5	and	and	CCONJ
fsr-3229	1060	6	the	the	DET
fsr-3229	1060	7	amount	amount	NOUN
fsr-3229	1060	8	contributed	contribute	VERB
fsr-3229	1060	9	to	to	ADP
fsr-3229	1060	10	an	an	DET
fsr-3229	1060	11	ira	ira	PROPN
fsr-3229	1060	12	)	)	PUNCT
fsr-3229	1060	13	is	be	AUX
fsr-3229	1060	14	a	a	DET
fsr-3229	1060	15	more	more	ADV
fsr-3229	1060	16	important	important	ADJ
fsr-3229	1060	17	factor	factor	NOUN
fsr-3229	1060	18	than	than	ADP
fsr-3229	1060	19	returns	return	NOUN
fsr-3229	1060	20	in	in	ADP
fsr-3229	1060	21	getting	get	VERB
fsr-3229	1060	22	larger	large	ADJ
fsr-3229	1060	23	maximum	maximum	ADJ
fsr-3229	1060	24	gains	gain	NOUN
fsr-3229	1060	25	.	.	PUNCT
fsr-3229	1061	1	in	in	ADP
fsr-3229	1061	2	addition	addition	NOUN
fsr-3229	1061	3	,	,	PUNCT
fsr-3229	1061	4	unlike	unlike	ADP
fsr-3229	1061	5	panel	panel	NOUN
fsr-3229	1061	6	a	a	PRON
fsr-3229	1061	7	where	where	SCONJ
fsr-3229	1061	8	the	the	DET
fsr-3229	1061	9	ori	ori	PROPN
fsr-3229	1061	10	only	only	ADV
fsr-3229	1061	11	went	go	VERB
fsr-3229	1061	12	from	from	ADP
fsr-3229	1061	13	$	$	SYM
fsr-3229	1061	14	78,000	78,000	NUM
fsr-3229	1061	15	to	to	PART
fsr-3229	1061	16	$	$	SYM
fsr-3229	1061	17	153,000	153,000	NUM
fsr-3229	1061	18	,	,	PUNCT
fsr-3229	1061	19	panel	panel	NOUN
fsr-3229	1061	20	b	b	PROPN
fsr-3229	1061	21	shows	show	VERB
fsr-3229	1061	22	that	that	SCONJ
fsr-3229	1061	23	ori	ori	PROPN
fsr-3229	1061	24	went	go	VERB
fsr-3229	1061	25	from	from	ADP
fsr-3229	1061	26	$	$	SYM
fsr-3229	1061	27	0	0	NUM
fsr-3229	1061	28	to	to	ADP
fsr-3229	1061	29	about	about	ADV
fsr-3229	1061	30	$	$	SYM
fsr-3229	1061	31	4,861,000	4,861,000	NUM
fsr-3229	1061	32	(	(	PUNCT
fsr-3229	1061	33	with	with	ADP
fsr-3229	1061	34	$	$	SYM
fsr-3229	1061	35	712,000	712,000	NUM
fsr-3229	1061	36	if	if	SCONJ
fsr-3229	1061	37	the	the	DET
fsr-3229	1061	38	returns	return	NOUN
fsr-3229	1061	39	are	be	AUX
fsr-3229	1061	40	12	12	NUM
fsr-3229	1061	41	%	%	NOUN
fsr-3229	1061	42	)	)	PUNCT
fsr-3229	1061	43	.	.	PUNCT
fsr-3229	1062	1	thus	thus	ADV
fsr-3229	1062	2	,	,	PUNCT
fsr-3229	1062	3	returns	return	NOUN
fsr-3229	1062	4	have	have	VERB
fsr-3229	1062	5	a	a	DET
fsr-3229	1062	6	much	much	ADV
fsr-3229	1062	7	greater	great	ADJ
fsr-3229	1062	8	impact	impact	NOUN
fsr-3229	1062	9	on	on	ADP
fsr-3229	1062	10	what	what	PRON
fsr-3229	1062	11	is	be	AUX
fsr-3229	1062	12	put	put	VERB
fsr-3229	1062	13	in	in	ADP
fsr-3229	1062	14	a	a	DET
fsr-3229	1062	15	roth	roth	NOUN
fsr-3229	1062	16	ira	ira	PROPN
fsr-3229	1062	17	compared	compare	VERB
fsr-3229	1062	18	with	with	ADP
fsr-3229	1062	19	the	the	DET
fsr-3229	1062	20	agi	agi	PROPN
fsr-3229	1062	21	.	.	PUNCT
fsr-3229	1062	22	third	third	ADJ
fsr-3229	1062	23	,	,	PUNCT
fsr-3229	1062	24	from	from	ADP
fsr-3229	1062	25	panel	panel	NOUN
fsr-3229	1062	26	c	c	NOUN
fsr-3229	1062	27	,	,	PUNCT
fsr-3229	1062	28	we	we	PRON
fsr-3229	1062	29	illustrate	illustrate	VERB
fsr-3229	1062	30	how	how	SCONJ
fsr-3229	1062	31	investors	investor	NOUN
fsr-3229	1062	32	with	with	ADP
fsr-3229	1062	33	smaller	small	ADJ
fsr-3229	1062	34	years	year	NOUN
fsr-3229	1062	35	should	should	AUX
fsr-3229	1062	36	be	be	AUX
fsr-3229	1062	37	putting	put	VERB
fsr-3229	1062	38	more	more	ADJ
fsr-3229	1062	39	of	of	ADP
fsr-3229	1062	40	their	their	PRON
fsr-3229	1062	41	ira	ira	PROPN
fsr-3229	1062	42	contribution	contribution	NOUN
fsr-3229	1062	43	in	in	ADP
fsr-3229	1062	44	a	a	DET
fsr-3229	1062	45	roth	roth	PROPN
fsr-3229	1062	46	ira	ira	PROPN
fsr-3229	1062	47	.	.	PUNCT
fsr-3229	1063	1	those	those	PRON
fsr-3229	1063	2	who	who	PRON
fsr-3229	1063	3	retire	retire	VERB
fsr-3229	1063	4	early	early	ADV
fsr-3229	1063	5	and/or	and/or	CCONJ
fsr-3229	1063	6	expect	expect	VERB
fsr-3229	1063	7	to	to	PART
fsr-3229	1063	8	live	live	VERB
fsr-3229	1063	9	long	long	ADV
fsr-3229	1063	10	should	should	AUX
fsr-3229	1063	11	be	be	AUX
fsr-3229	1063	12	placing	place	VERB
fsr-3229	1063	13	relatively	relatively	ADV
fsr-3229	1063	14	more	more	ADJ
fsr-3229	1063	15	of	of	ADP
fsr-3229	1063	16	their	their	PRON
fsr-3229	1063	17	ira	ira	PROPN
fsr-3229	1063	18	contributions	contribution	NOUN
fsr-3229	1063	19	in	in	ADP
fsr-3229	1063	20	a	a	DET
fsr-3229	1063	21	deductible	deductible	ADJ
fsr-3229	1063	22	ira	ira	PROPN
fsr-3229	1063	23	.	.	PUNCT
fsr-3229	1064	1	the	the	DET
fsr-3229	1064	2	reason	reason	NOUN
fsr-3229	1064	3	is	be	AUX
fsr-3229	1064	4	obvious	obvious	ADJ
fsr-3229	1064	5	as	as	ADP
fsr-3229	1064	6	spreading	spread	VERB
fsr-3229	1064	7	out	out	ADP
fsr-3229	1064	8	withdrawals	withdrawal	NOUN
fsr-3229	1064	9	over	over	ADP
fsr-3229	1064	10	a	a	DET
fsr-3229	1064	11	longer	long	ADJ
fsr-3229	1064	12	period	period	NOUN
fsr-3229	1064	13	can	can	AUX
fsr-3229	1064	14	create	create	VERB
fsr-3229	1064	15	lower	low	ADJ
fsr-3229	1064	16	tw	tw	NOUN
fsr-3229	1064	17	values	value	NOUN
fsr-3229	1064	18	and	and	CCONJ
fsr-3229	1064	19	larger	large	ADJ
fsr-3229	1064	20	�	�	PROPN
fsr-3229	1064	21	t	t	NOUN
fsr-3229	1064	22	values	value	NOUN
fsr-3229	1064	23	leading	lead	VERB
fsr-3229	1064	24	to	to	ADP
fsr-3229	1064	25	greater	great	ADJ
fsr-3229	1064	26	maximum	maximum	ADJ
fsr-3229	1064	27	gains	gain	NOUN
fsr-3229	1064	28	.	.	PUNCT
fsr-3229	1065	1	as	as	SCONJ
fsr-3229	1065	2	can	can	AUX
fsr-3229	1065	3	be	be	AUX
fsr-3229	1065	4	seen	see	VERB
fsr-3229	1065	5	from	from	ADP
fsr-3229	1065	6	comparing	compare	VERB
fsr-3229	1065	7	the	the	DET
fsr-3229	1065	8	tc	tc	NOUN
fsr-3229	1065	9	and	and	CCONJ
fsr-3229	1065	10	tw	tw	NOUN
fsr-3229	1065	11	values	value	NOUN
fsr-3229	1065	12	in	in	ADP
fsr-3229	1065	13	panel	panel	NOUN
fsr-3229	1065	14	c	c	X
fsr-3229	1065	15	,	,	PUNCT
fsr-3229	1065	16	�	�	PROPN
fsr-3229	1065	17	t	t	PROPN
fsr-3229	1065	18	decreases	decrease	VERB
fsr-3229	1065	19	from	from	ADP
fsr-3229	1065	20	9.43	9.43	NUM
fsr-3229	1065	21	%	%	NOUN
fsr-3229	1065	22	to	to	PART
fsr-3229	1065	23	6.84	6.84	NUM
fsr-3229	1065	24	%	%	NOUN
fsr-3229	1065	25	as	as	ADP
fsr-3229	1065	26	years	year	NOUN
fsr-3229	1065	27	increase	increase	VERB
fsr-3229	1065	28	from	from	ADP
fsr-3229	1065	29	five	five	NUM
fsr-3229	1065	30	to	to	ADP
fsr-3229	1065	31	forty	forty	NUM
fsr-3229	1065	32	.	.	PUNCT
fsr-3229	1066	1	finally	finally	ADV
fsr-3229	1066	2	,	,	PUNCT
fsr-3229	1066	3	we	we	PRON
fsr-3229	1066	4	see	see	VERB
fsr-3229	1066	5	high	high	ADJ
fsr-3229	1066	6	positive	positive	ADJ
fsr-3229	1066	7	correlation	correlation	NOUN
fsr-3229	1066	8	coefficients	coefficient	NOUN
fsr-3229	1066	9	between	between	ADP
fsr-3229	1066	10	years	year	NOUN
fsr-3229	1066	11	with	with	ADP
fsr-3229	1066	12	gain	gain	NOUN
fsr-3229	1066	13	(	(	PUNCT
fsr-3229	1066	14	0.96	0.96	NUM
fsr-3229	1066	15	)	)	PUNCT
fsr-3229	1066	16	and	and	CCONJ
fsr-3229	1066	17	odi%	odi%	PROPN
fsr-3229	1066	18	(	(	PUNCT
fsr-3229	1066	19	0.99	0.99	NUM
fsr-3229	1066	20	)	)	PUNCT
fsr-3229	1066	21	.	.	PUNCT
fsr-3229	1067	1	8.2	8.2	NUM
fsr-3229	1067	2	.	.	PUNCT
fsr-3229	1067	3	scenario	scenario	NOUN
fsr-3229	1067	4	analysis	analysis	NOUN
fsr-3229	1067	5	with	with	ADP
fsr-3229	1067	6	match	match	NOUN
fsr-3229	1067	7	but	but	CCONJ
fsr-3229	1067	8	without	without	ADP
fsr-3229	1067	9	oi	oi	INTJ
fsr-3229	1067	10	from	from	ADP
fsr-3229	1067	11	the	the	DET
fsr-3229	1067	12	information	information	NOUN
fsr-3229	1067	13	in	in	ADP
fsr-3229	1067	14	the	the	DET
fsr-3229	1067	15	last	last	ADJ
fsr-3229	1067	16	three	three	NUM
fsr-3229	1067	17	panels	panel	NOUN
fsr-3229	1067	18	of	of	ADP
fsr-3229	1067	19	table	table	NOUN
fsr-3229	1067	20	8	8	NUM
fsr-3229	1067	21	,	,	PUNCT
fsr-3229	1067	22	we	we	PRON
fsr-3229	1067	23	offer	offer	VERB
fsr-3229	1067	24	the	the	DET
fsr-3229	1067	25	following	follow	VERB
fsr-3229	1067	26	general	general	ADJ
fsr-3229	1067	27	conclusions	conclusion	NOUN
fsr-3229	1067	28	first	first	ADV
fsr-3229	1067	29	,	,	PUNCT
fsr-3229	1067	30	panel	panel	NOUN
fsr-3229	1067	31	d	d	NOUN
fsr-3229	1067	32	is	be	AUX
fsr-3229	1067	33	like	like	ADP
fsr-3229	1067	34	panel	panel	NOUN
fsr-3229	1067	35	a	a	NOUN
fsr-3229	1067	36	,	,	PUNCT
fsr-3229	1067	37	where	where	SCONJ
fsr-3229	1067	38	we	we	PRON
fsr-3229	1067	39	find	find	VERB
fsr-3229	1067	40	that	that	SCONJ
fsr-3229	1067	41	when	when	SCONJ
fsr-3229	1067	42	agi	agi	NOUN
fsr-3229	1067	43	increases	increase	VERB
fsr-3229	1067	44	then	then	ADV
fsr-3229	1067	45	the	the	DET
fsr-3229	1067	46	gain	gain	NOUN
fsr-3229	1067	47	increases	increase	VERB
fsr-3229	1067	48	.	.	PUNCT
fsr-3229	1068	1	like	like	ADP
fsr-3229	1068	2	panel	panel	NOUN
fsr-3229	1068	3	a	a	X
fsr-3229	1068	4	,	,	PUNCT
fsr-3229	1068	5	odi%	odi%	PROPN
fsr-3229	1068	6	is	be	AUX
fsr-3229	1068	7	not	not	PART
fsr-3229	1068	8	consistently	consistently	ADV
fsr-3229	1068	9	related	relate	VERB
fsr-3229	1068	10	to	to	ADP
fsr-3229	1068	11	agi	agi	PROPN
fsr-3229	1068	12	.	.	PUNCT
fsr-3229	1069	1	for	for	ADP
fsr-3229	1069	2	example	example	NOUN
fsr-3229	1069	3	,	,	PUNCT
fsr-3229	1069	4	amid	amid	ADP
fsr-3229	1069	5	the	the	DET
fsr-3229	1069	6	upward	upward	ADJ
fsr-3229	1069	7	climb	climb	NOUN
fsr-3229	1069	8	for	for	ADP
fsr-3229	1069	9	odi%	odi%	PROPN
fsr-3229	1069	10	as	as	ADP
fsr-3229	1069	11	agi	agi	NOUN
fsr-3229	1069	12	increases	increase	NOUN
fsr-3229	1069	13	,	,	PUNCT
fsr-3229	1069	14	odi%	odi%	PROPN
fsr-3229	1069	15	is	be	AUX
fsr-3229	1069	16	41.67	41.67	NUM
fsr-3229	1069	17	%	%	NOUN
fsr-3229	1069	18	for	for	ADP
fsr-3229	1069	19	agis	agis	NOUN
fsr-3229	1069	20	of	of	ADP
fsr-3229	1069	21	$	$	SYM
fsr-3229	1069	22	80,000	80,000	NUM
fsr-3229	1069	23	,	,	PUNCT
fsr-3229	1069	24	$	$	SYM
fsr-3229	1069	25	140,000	140,000	NUM
fsr-3229	1069	26	and	and	CCONJ
fsr-3229	1069	27	$	$	SYM
fsr-3229	1069	28	200,000	200,000	NUM
fsr-3229	1069	29	and	and	CCONJ
fsr-3229	1069	30	66.67	66.67	NUM
fsr-3229	1069	31	%	%	NOUN
fsr-3229	1069	32	for	for	ADP
fsr-3229	1069	33	agis	agis	NOUN
fsr-3229	1069	34	of	of	ADP
fsr-3229	1069	35	$	$	SYM
fsr-3229	1069	36	110,000	110,000	NUM
fsr-3229	1069	37	and	and	CCONJ
fsr-3229	1069	38	$	$	SYM
fsr-3229	1069	39	240,000	240,000	NUM
fsr-3229	1069	40	.	.	PUNCT
fsr-3229	1070	1	in	in	ADP
fsr-3229	1070	2	looking	look	VERB
fsr-3229	1070	3	at	at	ADP
fsr-3229	1070	4	the	the	DET
fsr-3229	1070	5	third	third	ADJ
fsr-3229	1070	6	to	to	ADP
fsr-3229	1070	7	last	last	ADJ
fsr-3229	1070	8	row	row	NOUN
fsr-3229	1070	9	,	,	PUNCT
fsr-3229	1070	10	we	we	PRON
fsr-3229	1070	11	find	find	VERB
fsr-3229	1070	12	that	that	SCONJ
fsr-3229	1070	13	the	the	DET
fsr-3229	1070	14	average	average	ADJ
fsr-3229	1070	15	gain	gain	NOUN
fsr-3229	1070	16	for	for	ADP
fsr-3229	1070	17	all	all	DET
fsr-3229	1070	18	scenarios	scenario	NOUN
fsr-3229	1070	19	is	be	AUX
fsr-3229	1070	20	around	around	ADP
fsr-3229	1070	21	$	$	SYM
fsr-3229	1070	22	18,600	18,600	NUM
fsr-3229	1070	23	and	and	CCONJ
fsr-3229	1070	24	the	the	DET
fsr-3229	1070	25	average	average	ADJ
fsr-3229	1070	26	odi%	odi%	NOUN
fsr-3229	1070	27	is	be	AUX
fsr-3229	1070	28	near	near	ADP
fsr-3229	1070	29	50%.11	50%.11	NUM
fsr-3229	1070	30	finally	finally	ADV
fsr-3229	1070	31	,	,	PUNCT
fsr-3229	1070	32	an	an	DET
fsr-3229	1070	33	analysis	analysis	NOUN
fsr-3229	1070	34	comparing	compare	VERB
fsr-3229	1070	35	panels	panel	NOUN
fsr-3229	1070	36	a	a	PRON
fsr-3229	1070	37	and	and	CCONJ
fsr-3229	1070	38	d	d	NOUN
fsr-3229	1070	39	reveals	reveal	VERB
fsr-3229	1070	40	that	that	SCONJ
fsr-3229	1070	41	the	the	DET
fsr-3229	1070	42	gain	gain	NOUN
fsr-3229	1070	43	and	and	CCONJ
fsr-3229	1070	44	odi%	odi%	NOUN
fsr-3229	1070	45	both	both	PRON
fsr-3229	1070	46	decline	decline	VERB
fsr-3229	1070	47	with	with	ADP
fsr-3229	1070	48	a	a	DET
fsr-3229	1070	49	match	match	NOUN
fsr-3229	1070	50	with	with	ADP
fsr-3229	1070	51	the	the	DET
fsr-3229	1070	52	odi%	odi%	PROPN
fsr-3229	1070	53	decline	decline	NOUN
fsr-3229	1070	54	small	small	ADJ
fsr-3229	1070	55	.	.	PUNCT
fsr-3229	1071	1	second	second	ADJ
fsr-3229	1071	2	,	,	PUNCT
fsr-3229	1071	3	like	like	ADP
fsr-3229	1071	4	panel	panel	NOUN
fsr-3229	1071	5	b	b	NOUN
fsr-3229	1071	6	,	,	PUNCT
fsr-3229	1071	7	we	we	PRON
fsr-3229	1071	8	find	find	VERB
fsr-3229	1071	9	that	that	SCONJ
fsr-3229	1071	10	greater	great	ADJ
fsr-3229	1071	11	increases	increase	NOUN
fsr-3229	1071	12	in	in	ADP
fsr-3229	1071	13	returns	return	NOUN
fsr-3229	1071	14	require	require	VERB
fsr-3229	1071	15	greater	great	ADJ
fsr-3229	1071	16	ira	ira	PROPN
fsr-3229	1071	17	contributions	contribution	NOUN
fsr-3229	1071	18	to	to	ADP
fsr-3229	1071	19	a	a	DET
fsr-3229	1071	20	roth	roth	PROPN
fsr-3229	1071	21	ira	ira	PROPN
fsr-3229	1071	22	.	.	PUNCT
fsr-3229	1072	1	there	there	PRON
fsr-3229	1072	2	are	be	VERB
fsr-3229	1072	3	some	some	DET
fsr-3229	1072	4	differences	difference	NOUN
fsr-3229	1072	5	in	in	ADP
fsr-3229	1072	6	the	the	DET
fsr-3229	1072	7	correlation	correlation	NOUN
fsr-3229	1072	8	coefficients	coefficient	NOUN
fsr-3229	1072	9	when	when	SCONJ
fsr-3229	1072	10	comparing	compare	VERB
fsr-3229	1072	11	panels	panel	NOUN
fsr-3229	1072	12	b	b	PROPN
fsr-3229	1072	13	and	and	CCONJ
fsr-3229	1072	14	e.	e.	PROPN
fsr-3229	1072	15	the	the	DET
fsr-3229	1072	16	positive	positive	ADJ
fsr-3229	1072	17	coefficients	coefficient	NOUN
fsr-3229	1072	18	for	for	ADP
fsr-3229	1072	19	odibt	odibt	ADJ
fsr-3229	1072	20	and	and	CCONJ
fsr-3229	1072	21	odiat	odiat	NOUN
fsr-3229	1072	22	of	of	ADP
fsr-3229	1072	23	0.77	0.77	NUM
fsr-3229	1072	24	and	and	CCONJ
fsr-3229	1072	25	0.76	0.76	NUM
fsr-3229	1072	26	,	,	PUNCT
fsr-3229	1072	27	respectively	respectively	ADV
fsr-3229	1072	28	,	,	PUNCT
fsr-3229	1072	29	have	have	AUX
fsr-3229	1072	30	been	be	AUX
fsr-3229	1072	31	reverse	reverse	ADJ
fsr-3229	1072	32	as	as	SCONJ
fsr-3229	1072	33	they	they	PRON
fsr-3229	1072	34	are	be	AUX
fsr-3229	1072	35	now	now	ADV
fsr-3229	1072	36	negative	negative	ADJ
fsr-3229	1072	37	at	at	ADP
fsr-3229	1072	38	�	�	PROPN
fsr-3229	1072	39	0.71	0.71	NUM
fsr-3229	1072	40	and	and	CCONJ
fsr-3229	1072	41	�	�	PROPN
fsr-3229	1072	42	0.76	0.76	NUM
fsr-3229	1072	43	.	.	PUNCT
fsr-3229	1073	1	thus	thus	ADV
fsr-3229	1073	2	,	,	PUNCT
fsr-3229	1073	3	both	both	CCONJ
fsr-3229	1073	4	the	the	DET
fsr-3229	1073	5	before	before	NOUN
fsr-3229	1073	6	-	-	PUNCT
fsr-3229	1073	7	tax	tax	NOUN
fsr-3229	1073	8	and	and	CCONJ
fsr-3229	1073	9	after	after	ADP
fsr-3229	1073	10	-	-	PUNCT
fsr-3229	1073	11	tax	tax	NOUN
fsr-3229	1073	12	optimal	optimal	ADJ
fsr-3229	1073	13	diws	diw	NOUN
fsr-3229	1073	14	are	be	AUX
fsr-3229	1073	15	no	no	ADV
fsr-3229	1073	16	longer	long	ADV
fsr-3229	1073	17	positively	positively	ADV
fsr-3229	1073	18	related	relate	VERB
fsr-3229	1073	19	to	to	ADP
fsr-3229	1073	20	the	the	DET
fsr-3229	1073	21	increases	increase	NOUN
fsr-3229	1073	22	in	in	ADP
fsr-3229	1073	23	returns	return	NOUN
fsr-3229	1073	24	but	but	CCONJ
fsr-3229	1073	25	are	be	AUX
fsr-3229	1073	26	negatively	negatively	ADV
fsr-3229	1073	27	related	relate	VERB
fsr-3229	1073	28	to	to	ADP
fsr-3229	1073	29	them	they	PRON
fsr-3229	1073	30	.	.	PUNCT
fsr-3229	1074	1	this	this	PRON
fsr-3229	1074	2	is	be	AUX
fsr-3229	1074	3	consistent	consistent	ADJ
fsr-3229	1074	4	with	with	ADP
fsr-3229	1074	5	the	the	DET
fsr-3229	1074	6	notion	notion	NOUN
fsr-3229	1074	7	that	that	SCONJ
fsr-3229	1074	8	the	the	DET
fsr-3229	1074	9	match	match	NOUN
fsr-3229	1074	10	absorbs	absorb	VERB
fsr-3229	1074	11	lower	low	ADJ
fsr-3229	1074	12	tw	tw	NOUN
fsr-3229	1074	13	values	value	NOUN
fsr-3229	1074	14	causing	cause	VERB
fsr-3229	1074	15	an	an	DET
fsr-3229	1074	16	investor	investor	NOUN
fsr-3229	1074	17	to	to	PART
fsr-3229	1074	18	place	place	VERB
fsr-3229	1074	19	less	less	ADJ
fsr-3229	1074	20	in	in	ADP
fsr-3229	1074	21	a	a	DET
fsr-3229	1074	22	deductible	deductible	ADJ
fsr-3229	1074	23	ira	ira	NOUN
fsr-3229	1074	24	and	and	CCONJ
fsr-3229	1074	25	more	more	ADJ
fsr-3229	1074	26	in	in	ADP
fsr-3229	1074	27	a	a	DET
fsr-3229	1074	28	roth	roth	PROPN
fsr-3229	1074	29	ira	ira	PROPN
fsr-3229	1074	30	.	.	PUNCT
fsr-3229	1075	1	perhaps	perhaps	ADV
fsr-3229	1075	2	,	,	PUNCT
fsr-3229	1075	3	most	most	ADV
fsr-3229	1075	4	noteworthy	noteworthy	ADJ
fsr-3229	1075	5	,	,	PUNCT
fsr-3229	1075	6	we	we	PRON
fsr-3229	1075	7	find	find	VERB
fsr-3229	1075	8	a	a	DET
fsr-3229	1075	9	complete	complete	ADJ
fsr-3229	1075	10	reversal	reversal	NOUN
fsr-3229	1075	11	in	in	ADP
fsr-3229	1075	12	the	the	DET
fsr-3229	1075	13	correlation	correlation	NOUN
fsr-3229	1075	14	coefficients	coefficient	NOUN
fsr-3229	1075	15	between	between	ADP
fsr-3229	1075	16	returns	return	NOUN
fsr-3229	1075	17	and	and	CCONJ
fsr-3229	1075	18	the	the	DET
fsr-3229	1075	19	gain	gain	NOUN
fsr-3229	1075	20	(	(	PUNCT
fsr-3229	1075	21	0.98	0.98	NUM
fsr-3229	1075	22	to	to	PART
fsr-3229	1075	23	�	�	PROPN
fsr-3229	1075	24	0.98	0.98	NUM
fsr-3229	1075	25	)	)	PUNCT
fsr-3229	1075	26	when	when	SCONJ
fsr-3229	1075	27	comparing	compare	VERB
fsr-3229	1075	28	panels	panel	NOUN
fsr-3229	1075	29	b	b	PROPN
fsr-3229	1075	30	and	and	CCONJ
fsr-3229	1075	31	e.	e.	PROPN
fsr-3229	1075	32	this	this	PRON
fsr-3229	1075	33	shows	show	VERB
fsr-3229	1075	34	the	the	DET
fsr-3229	1075	35	devastating	devastating	ADJ
fsr-3229	1075	36	effect	effect	NOUN
fsr-3229	1075	37	of	of	ADP
fsr-3229	1075	38	the	the	DET
fsr-3229	1075	39	match	match	NOUN
fsr-3229	1075	40	on	on	ADP
fsr-3229	1075	41	the	the	DET
fsr-3229	1075	42	gain	gain	NOUN
fsr-3229	1075	43	.	.	PUNCT
fsr-3229	1076	1	finally	finally	ADV
fsr-3229	1076	2	,	,	PUNCT
fsr-3229	1076	3	an	an	DET
fsr-3229	1076	4	analysis	analysis	NOUN
fsr-3229	1076	5	comparing	compare	VERB
fsr-3229	1076	6	panels	panel	NOUN
fsr-3229	1076	7	b	b	PROPN
fsr-3229	1076	8	and	and	CCONJ
fsr-3229	1076	9	e	e	PROPN
fsr-3229	1076	10	indicates	indicate	VERB
fsr-3229	1076	11	that	that	SCONJ
fsr-3229	1076	12	the	the	DET
fsr-3229	1076	13	gain	gain	NOUN
fsr-3229	1076	14	and	and	CCONJ
fsr-3229	1076	15	odi%	odi%	NOUN
fsr-3229	1076	16	both	both	DET
fsr-3229	1076	17	fall	fall	VERB
fsr-3229	1076	18	when	when	SCONJ
fsr-3229	1076	19	the	the	DET
fsr-3229	1076	20	match	match	NOUN
fsr-3229	1076	21	is	be	AUX
fsr-3229	1076	22	introduced	introduce	VERB
fsr-3229	1076	23	and	and	CCONJ
fsr-3229	1076	24	the	the	DET
fsr-3229	1076	25	fall	fall	NOUN
fsr-3229	1076	26	is	be	AUX
fsr-3229	1076	27	greater	great	ADJ
fsr-3229	1076	28	than	than	ADP
fsr-3229	1076	29	when	when	SCONJ
fsr-3229	1076	30	comparing	compare	VERB
fsr-3229	1076	31	panels	panel	NOUN
fsr-3229	1076	32	a	a	PRON
fsr-3229	1076	33	and	and	CCONJ
fsr-3229	1076	34	d.	d.	PROPN
fsr-3229	1076	35	third	third	PROPN
fsr-3229	1076	36	,	,	PUNCT
fsr-3229	1076	37	like	like	ADP
fsr-3229	1076	38	panel	panel	NOUN
fsr-3229	1076	39	c	c	NOUN
fsr-3229	1076	40	,	,	PUNCT
fsr-3229	1076	41	we	we	PRON
fsr-3229	1076	42	show	show	VERB
fsr-3229	1076	43	in	in	ADP
fsr-3229	1076	44	panel	panel	NOUN
fsr-3229	1076	45	f	f	PROPN
fsr-3229	1076	46	that	that	SCONJ
fsr-3229	1076	47	investors	investor	NOUN
fsr-3229	1076	48	with	with	ADP
fsr-3229	1076	49	short	short	ADJ
fsr-3229	1076	50	retirement	retirement	NOUN
fsr-3229	1076	51	periods	period	NOUN
fsr-3229	1076	52	should	should	AUX
fsr-3229	1076	53	be	be	AUX
fsr-3229	1076	54	putting	put	VERB
fsr-3229	1076	55	more	more	ADJ
fsr-3229	1076	56	in	in	ADP
fsr-3229	1076	57	a	a	DET
fsr-3229	1076	58	roth	roth	PROPN
fsr-3229	1076	59	ira	ira	PROPN
fsr-3229	1076	60	.	.	PUNCT
fsr-3229	1077	1	in	in	ADP
fsr-3229	1077	2	comparing	compare	VERB
fsr-3229	1077	3	panels	panel	NOUN
fsr-3229	1077	4	c	c	PROPN
fsr-3229	1077	5	and	and	CCONJ
fsr-3229	1077	6	f	f	X
fsr-3229	1077	7	,	,	PUNCT
fsr-3229	1077	8	we	we	PRON
fsr-3229	1077	9	find	find	VERB
fsr-3229	1077	10	the	the	DET
fsr-3229	1077	11	same	same	ADJ
fsr-3229	1077	12	outcomes	outcome	NOUN
fsr-3229	1077	13	found	find	VERB
fsr-3229	1077	14	in	in	ADP
fsr-3229	1077	15	the	the	DET
fsr-3229	1077	16	previous	previous	ADJ
fsr-3229	1077	17	panel	panel	NOUN
fsr-3229	1077	18	comparisons	comparison	NOUN
fsr-3229	1077	19	.	.	PUNCT
fsr-3229	1078	1	for	for	ADP
fsr-3229	1078	2	example	example	NOUN
fsr-3229	1078	3	,	,	PUNCT
fsr-3229	1078	4	with	with	ADP
fsr-3229	1078	5	a	a	DET
fsr-3229	1078	6	match	match	NOUN
fsr-3229	1078	7	present	present	ADJ
fsr-3229	1078	8	,	,	PUNCT
fsr-3229	1078	9	outcome	outcome	NOUN
fsr-3229	1078	10	variables	variable	NOUN
fsr-3229	1078	11	tend	tend	VERB
fsr-3229	1078	12	to	to	PART
fsr-3229	1078	13	change	change	VERB
fsr-3229	1078	14	in	in	ADP
fsr-3229	1078	15	the	the	DET
fsr-3229	1078	16	same	same	ADJ
fsr-3229	1078	17	direction	direction	NOUN
fsr-3229	1078	18	as	as	SCONJ
fsr-3229	1078	19	found	find	VERB
fsr-3229	1078	20	previously	previously	ADV
fsr-3229	1078	21	.	.	PUNCT
fsr-3229	1079	1	a	a	DET
fsr-3229	1079	2	noticeable	noticeable	ADJ
fsr-3229	1079	3	exception	exception	NOUN
fsr-3229	1079	4	410	410	NUM
fsr-3229	1079	5	r.m	r.m	PROPN
fsr-3229	1079	6	.	.	PROPN
fsr-3229	1079	7	hull	hull	PROPN
fsr-3229	1079	8	,	,	PUNCT
fsr-3229	1079	9	j.b	j.b	PROPN
fsr-3229	1079	10	.	.	PROPN
fsr-3229	1079	11	hull	hull	NOUN
fsr-3229	1079	12	/	/	SYM
fsr-3229	1079	13	financial	financial	ADJ
fsr-3229	1079	14	services	service	NOUN
fsr-3229	1079	15	review	review	VERB
fsr-3229	1079	16	25	25	NUM
fsr-3229	1079	17	(	(	PUNCT
fsr-3229	1079	18	2016	2016	NUM
fsr-3229	1079	19	)	)	PUNCT
fsr-3229	1080	1	373–414	373–414	NUM
fsr-3229	1080	2	is	be	AUX
fsr-3229	1080	3	for	for	ADP
fsr-3229	1080	4	tw	tw	NOUN
fsr-3229	1080	5	as	as	SCONJ
fsr-3229	1080	6	its	its	PRON
fsr-3229	1080	7	correlation	correlation	NOUN
fsr-3229	1080	8	coefficient	coefficient	NOUN
fsr-3229	1080	9	changes	change	NOUN
fsr-3229	1080	10	sign	sign	VERB
fsr-3229	1080	11	going	go	VERB
fsr-3229	1080	12	from	from	ADP
fsr-3229	1080	13	0.80	0.80	NUM
fsr-3229	1080	14	in	in	ADP
fsr-3229	1080	15	panel	panel	NOUN
fsr-3229	1080	16	c	c	PROPN
fsr-3229	1080	17	to	to	ADP
fsr-3229	1080	18	�	�	VERB
fsr-3229	1080	19	0.70	0.70	NUM
fsr-3229	1080	20	in	in	ADP
fsr-3229	1080	21	panel	panel	NOUN
fsr-3229	1080	22	f.	f.	PROPN
fsr-3229	1080	23	finally	finally	ADV
fsr-3229	1080	24	,	,	PUNCT
fsr-3229	1080	25	an	an	DET
fsr-3229	1080	26	analysis	analysis	NOUN
fsr-3229	1080	27	comparing	compare	VERB
fsr-3229	1080	28	panel	panel	NOUN
fsr-3229	1080	29	c	c	PROPN
fsr-3229	1080	30	and	and	CCONJ
fsr-3229	1080	31	f	f	PROPN
fsr-3229	1080	32	indicates	indicate	VERB
fsr-3229	1080	33	once	once	ADV
fsr-3229	1080	34	again	again	ADV
fsr-3229	1080	35	that	that	SCONJ
fsr-3229	1080	36	the	the	DET
fsr-3229	1080	37	gain	gain	NOUN
fsr-3229	1080	38	and	and	CCONJ
fsr-3229	1080	39	odi%	odi%	NOUN
fsr-3229	1080	40	both	both	PRON
fsr-3229	1080	41	fall	fall	VERB
fsr-3229	1080	42	with	with	ADP
fsr-3229	1080	43	a	a	DET
fsr-3229	1080	44	match	match	NOUN
fsr-3229	1080	45	.	.	PUNCT
fsr-3229	1081	1	in	in	ADP
fsr-3229	1081	2	conclusion	conclusion	NOUN
fsr-3229	1081	3	,	,	PUNCT
fsr-3229	1081	4	table	table	NOUN
fsr-3229	1081	5	8	8	NUM
fsr-3229	1081	6	illustrate	illustrate	VERB
fsr-3229	1081	7	how	how	SCONJ
fsr-3229	1081	8	changes	change	NOUN
fsr-3229	1081	9	in	in	ADP
fsr-3229	1081	10	key	key	ADJ
fsr-3229	1081	11	variables	variable	NOUN
fsr-3229	1081	12	influence	influence	VERB
fsr-3229	1081	13	the	the	DET
fsr-3229	1081	14	rvd	rvd	PROPN
fsr-3229	1081	15	outcomes	outcome	NOUN
fsr-3229	1081	16	.	.	PUNCT
fsr-3229	1082	1	financial	financial	ADJ
fsr-3229	1082	2	advisors	advisor	NOUN
fsr-3229	1082	3	can	can	AUX
fsr-3229	1082	4	gather	gather	VERB
fsr-3229	1082	5	an	an	DET
fsr-3229	1082	6	in	in	ADP
fsr-3229	1082	7	depth	depth	NOUN
fsr-3229	1082	8	understanding	understanding	NOUN
fsr-3229	1082	9	of	of	ADP
fsr-3229	1082	10	just	just	ADV
fsr-3229	1082	11	how	how	SCONJ
fsr-3229	1082	12	much	much	ADJ
fsr-3229	1082	13	a	a	DET
fsr-3229	1082	14	change	change	NOUN
fsr-3229	1082	15	in	in	ADP
fsr-3229	1082	16	a	a	DET
fsr-3229	1082	17	variable	variable	NOUN
fsr-3229	1082	18	can	can	AUX
fsr-3229	1082	19	influence	influence	VERB
fsr-3229	1082	20	a	a	DET
fsr-3229	1082	21	retiree	retiree	NOUN
fsr-3229	1082	22	’s	’s	PART
fsr-3229	1082	23	optimal	optimal	ADJ
fsr-3229	1082	24	deductible	deductible	ADJ
fsr-3229	1082	25	ira	ira	PROPN
fsr-3229	1082	26	allocation	allocation	NOUN
fsr-3229	1082	27	.	.	PUNCT
fsr-3229	1083	1	table	table	NOUN
fsr-3229	1083	2	8	8	NUM
fsr-3229	1083	3	serves	serve	VERB
fsr-3229	1083	4	to	to	PART
fsr-3229	1083	5	remind	remind	VERB
fsr-3229	1083	6	advisors	advisor	NOUN
fsr-3229	1083	7	what	what	PRON
fsr-3229	1083	8	to	to	PART
fsr-3229	1083	9	expect	expect	VERB
fsr-3229	1083	10	if	if	SCONJ
fsr-3229	1083	11	any	any	DET
fsr-3229	1083	12	estimation	estimation	NOUN
fsr-3229	1083	13	is	be	AUX
fsr-3229	1083	14	inaccurate	inaccurate	ADJ
fsr-3229	1083	15	.	.	PUNCT
fsr-3229	1084	1	for	for	ADP
fsr-3229	1084	2	example	example	NOUN
fsr-3229	1084	3	,	,	PUNCT
fsr-3229	1084	4	suppose	suppose	VERB
fsr-3229	1084	5	a	a	DET
fsr-3229	1084	6	future	future	ADJ
fsr-3229	1084	7	retiree	retiree	NOUN
fsr-3229	1084	8	plans	plan	VERB
fsr-3229	1084	9	to	to	PART
fsr-3229	1084	10	be	be	AUX
fsr-3229	1084	11	aggressive	aggressive	ADJ
fsr-3229	1084	12	by	by	ADP
fsr-3229	1084	13	investing	invest	VERB
fsr-3229	1084	14	in	in	ADP
fsr-3229	1084	15	a	a	DET
fsr-3229	1084	16	portfolio	portfolio	NOUN
fsr-3229	1084	17	heavy	heavy	ADJ
fsr-3229	1084	18	in	in	ADP
fsr-3229	1084	19	stocks	stock	NOUN
fsr-3229	1084	20	thereby	thereby	ADV
fsr-3229	1084	21	contributing	contribute	VERB
fsr-3229	1084	22	more	more	ADJ
fsr-3229	1084	23	to	to	ADP
fsr-3229	1084	24	a	a	DET
fsr-3229	1084	25	roth	roth	PROPN
fsr-3229	1084	26	ira	ira	PROPN
fsr-3229	1084	27	.	.	PUNCT
fsr-3229	1085	1	if	if	SCONJ
fsr-3229	1085	2	something	something	PRON
fsr-3229	1085	3	happens	happen	VERB
fsr-3229	1085	4	and	and	CCONJ
fsr-3229	1085	5	stocks	stock	VERB
fsr-3229	1085	6	underperform	underperform	NOUN
fsr-3229	1085	7	by	by	ADP
fsr-3229	1085	8	as	as	ADV
fsr-3229	1085	9	little	little	ADJ
fsr-3229	1085	10	as	as	ADP
fsr-3229	1085	11	2	2	NUM
fsr-3229	1085	12	%	%	NOUN
fsr-3229	1085	13	,	,	PUNCT
fsr-3229	1085	14	then	then	ADV
fsr-3229	1085	15	serious	serious	ADJ
fsr-3229	1085	16	consequences	consequence	NOUN
fsr-3229	1085	17	can	can	AUX
fsr-3229	1085	18	result	result	VERB
fsr-3229	1085	19	in	in	ADP
fsr-3229	1085	20	terms	term	NOUN
fsr-3229	1085	21	of	of	ADP
fsr-3229	1085	22	one	one	NUM
fsr-3229	1085	23	’s	’s	PART
fsr-3229	1085	24	ira	ira	PROPN
fsr-3229	1085	25	allocation	allocation	NOUN
fsr-3229	1085	26	choice	choice	NOUN
fsr-3229	1085	27	.	.	PUNCT
fsr-3229	1086	1	similarly	similarly	ADV
fsr-3229	1086	2	,	,	PUNCT
fsr-3229	1086	3	if	if	SCONJ
fsr-3229	1086	4	the	the	DET
fsr-3229	1086	5	agi	agi	NOUN
fsr-3229	1086	6	unexpectedly	unexpectedly	ADV
fsr-3229	1086	7	changes	change	VERB
fsr-3229	1086	8	over	over	ADP
fsr-3229	1086	9	time	time	NOUN
fsr-3229	1086	10	,	,	PUNCT
fsr-3229	1086	11	there	there	PRON
fsr-3229	1086	12	are	be	VERB
fsr-3229	1086	13	consequences	consequence	NOUN
fsr-3229	1086	14	in	in	ADP
fsr-3229	1086	15	terms	term	NOUN
fsr-3229	1086	16	of	of	ADP
fsr-3229	1086	17	how	how	SCONJ
fsr-3229	1086	18	the	the	DET
fsr-3229	1086	19	ira	ira	PROPN
fsr-3229	1086	20	allocation	allocation	NOUN
fsr-3229	1086	21	should	should	AUX
fsr-3229	1086	22	change	change	VERB
fsr-3229	1086	23	as	as	SCONJ
fsr-3229	1086	24	we	we	PRON
fsr-3229	1086	25	saw	see	VERB
fsr-3229	1086	26	that	that	SCONJ
fsr-3229	1086	27	greater	great	ADJ
fsr-3229	1086	28	agis	agis	PROPN
fsr-3229	1086	29	indicate	indicate	VERB
fsr-3229	1086	30	a	a	DET
fsr-3229	1086	31	general	general	ADJ
fsr-3229	1086	32	increase	increase	NOUN
fsr-3229	1086	33	in	in	ADP
fsr-3229	1086	34	a	a	DET
fsr-3229	1086	35	deductible	deductible	ADJ
fsr-3229	1086	36	ira	ira	PROPN
fsr-3229	1086	37	contribution	contribution	NOUN
fsr-3229	1086	38	is	be	AUX
fsr-3229	1086	39	warranted	warrant	VERB
fsr-3229	1086	40	.	.	PUNCT
fsr-3229	1087	1	our	our	PRON
fsr-3229	1087	2	scenario	scenario	NOUN
fsr-3229	1087	3	analysis	analysis	NOUN
fsr-3229	1087	4	also	also	ADV
fsr-3229	1087	5	shows	show	VERB
fsr-3229	1087	6	that	that	SCONJ
fsr-3229	1087	7	,	,	PUNCT
fsr-3229	1087	8	despite	despite	SCONJ
fsr-3229	1087	9	an	an	DET
fsr-3229	1087	10	upward	upward	ADJ
fsr-3229	1087	11	trend	trend	NOUN
fsr-3229	1087	12	in	in	ADP
fsr-3229	1087	13	contributions	contribution	NOUN
fsr-3229	1087	14	to	to	ADP
fsr-3229	1087	15	a	a	DET
fsr-3229	1087	16	deductible	deductible	ADJ
fsr-3229	1087	17	ira	ira	PROPN
fsr-3229	1087	18	as	as	ADP
fsr-3229	1087	19	agi	agi	NOUN
fsr-3229	1087	20	increases	increase	NOUN
fsr-3229	1087	21	,	,	PUNCT
fsr-3229	1087	22	there	there	PRON
fsr-3229	1087	23	can	can	AUX
fsr-3229	1087	24	be	be	AUX
fsr-3229	1087	25	deviations	deviation	NOUN
fsr-3229	1087	26	and	and	CCONJ
fsr-3229	1087	27	so	so	ADV
fsr-3229	1087	28	an	an	DET
fsr-3229	1087	29	advisor	advisor	NOUN
fsr-3229	1087	30	needs	need	VERB
fsr-3229	1087	31	to	to	PART
fsr-3229	1087	32	monitor	monitor	VERB
fsr-3229	1087	33	the	the	DET
fsr-3229	1087	34	ira	ira	PROPN
fsr-3229	1087	35	allocation	allocation	NOUN
fsr-3229	1087	36	on	on	ADP
fsr-3229	1087	37	a	a	DET
fsr-3229	1087	38	regular	regular	ADJ
fsr-3229	1087	39	basis	basis	NOUN
fsr-3229	1087	40	.	.	PUNCT
fsr-3229	1088	1	in	in	ADP
fsr-3229	1088	2	brief	brief	ADJ
fsr-3229	1088	3	,	,	PUNCT
fsr-3229	1088	4	financial	financial	ADJ
fsr-3229	1088	5	advisors	advisor	NOUN
fsr-3229	1088	6	should	should	AUX
fsr-3229	1088	7	be	be	AUX
fsr-3229	1088	8	warned	warn	VERB
fsr-3229	1088	9	that	that	SCONJ
fsr-3229	1088	10	updating	update	VERB
fsr-3229	1088	11	the	the	DET
fsr-3229	1088	12	ira	ira	PROPN
fsr-3229	1088	13	allocation	allocation	NOUN
fsr-3229	1088	14	should	should	AUX
fsr-3229	1088	15	be	be	AUX
fsr-3229	1088	16	ongoing	ongoing	ADJ
fsr-3229	1088	17	.	.	PUNCT
fsr-3229	1089	1	9	9	X
fsr-3229	1089	2	.	.	X
fsr-3229	1089	3	conclusions	conclusion	NOUN
fsr-3229	1089	4	and	and	CCONJ
fsr-3229	1089	5	disclaimer	disclaimer	NOUN
fsr-3229	1089	6	this	this	DET
fsr-3229	1089	7	article	article	NOUN
fsr-3229	1089	8	is	be	AUX
fsr-3229	1089	9	motivated	motivate	VERB
fsr-3229	1089	10	by	by	ADP
fsr-3229	1089	11	the	the	DET
fsr-3229	1089	12	desire	desire	NOUN
fsr-3229	1089	13	to	to	PART
fsr-3229	1089	14	give	give	VERB
fsr-3229	1089	15	financial	financial	ADJ
fsr-3229	1089	16	advisors	advisor	NOUN
fsr-3229	1089	17	a	a	DET
fsr-3229	1089	18	concrete	concrete	ADJ
fsr-3229	1089	19	tool	tool	NOUN
fsr-3229	1089	20	to	to	PART
fsr-3229	1089	21	help	help	VERB
fsr-3229	1089	22	clients	client	NOUN
fsr-3229	1089	23	fulfill	fulfill	VERB
fsr-3229	1089	24	their	their	PRON
fsr-3229	1089	25	retirement	retirement	NOUN
fsr-3229	1089	26	goal	goal	NOUN
fsr-3229	1089	27	of	of	ADP
fsr-3229	1089	28	properly	properly	ADV
fsr-3229	1089	29	choosing	choose	VERB
fsr-3229	1089	30	between	between	ADP
fsr-3229	1089	31	the	the	DET
fsr-3229	1089	32	two	two	NUM
fsr-3229	1089	33	main	main	ADJ
fsr-3229	1089	34	ira	ira	PROPN
fsr-3229	1089	35	types	type	NOUN
fsr-3229	1089	36	:	:	PUNCT
fsr-3229	1089	37	a	a	DET
fsr-3229	1089	38	traditional	traditional	ADJ
fsr-3229	1089	39	deductible	deductible	ADJ
fsr-3229	1089	40	ira	ira	PROPN
fsr-3229	1089	41	and	and	CCONJ
fsr-3229	1089	42	a	a	DET
fsr-3229	1089	43	roth	roth	PROPN
fsr-3229	1089	44	ira	ira	PROPN
fsr-3229	1089	45	.	.	PUNCT
fsr-3229	1090	1	a	a	DET
fsr-3229	1090	2	survey	survey	NOUN
fsr-3229	1090	3	of	of	ADP
fsr-3229	1090	4	the	the	DET
fsr-3229	1090	5	literature	literature	NOUN
fsr-3229	1090	6	suggests	suggest	VERB
fsr-3229	1090	7	this	this	DET
fsr-3229	1090	8	tool	tool	NOUN
fsr-3229	1090	9	is	be	AUX
fsr-3229	1090	10	missing	miss	VERB
fsr-3229	1090	11	and	and	CCONJ
fsr-3229	1090	12	financial	financial	ADJ
fsr-3229	1090	13	advisors	advisor	NOUN
fsr-3229	1090	14	state	state	VERB
fsr-3229	1090	15	such	such	DET
fsr-3229	1090	16	a	a	DET
fsr-3229	1090	17	tool	tool	NOUN
fsr-3229	1090	18	is	be	AUX
fsr-3229	1090	19	needed	need	VERB
fsr-3229	1090	20	.	.	PUNCT
fsr-3229	1091	1	in	in	ADP
fsr-3229	1091	2	response	response	NOUN
fsr-3229	1091	3	,	,	PUNCT
fsr-3229	1091	4	we	we	PRON
fsr-3229	1091	5	set	set	VERB
fsr-3229	1091	6	out	out	ADP
fsr-3229	1091	7	to	to	PART
fsr-3229	1091	8	create	create	VERB
fsr-3229	1091	9	a	a	DET
fsr-3229	1091	10	roth	roth	PROPN
fsr-3229	1091	11	ira	ira	PROPN
fsr-3229	1091	12	versus	versus	ADP
fsr-3229	1091	13	deductible	deductible	ADJ
fsr-3229	1091	14	ira	ira	PROPN
fsr-3229	1091	15	(	(	PUNCT
fsr-3229	1091	16	rvd	rvd	NOUN
fsr-3229	1091	17	)	)	PUNCT
fsr-3229	1091	18	procedure	procedure	NOUN
fsr-3229	1091	19	to	to	PART
fsr-3229	1091	20	fill	fill	VERB
fsr-3229	1091	21	in	in	ADP
fsr-3229	1091	22	this	this	DET
fsr-3229	1091	23	missing	missing	ADJ
fsr-3229	1091	24	gap	gap	NOUN
fsr-3229	1091	25	in	in	ADP
fsr-3229	1091	26	the	the	DET
fsr-3229	1091	27	personal	personal	ADJ
fsr-3229	1091	28	finance	finance	NOUN
fsr-3229	1091	29	planning	planning	NOUN
fsr-3229	1091	30	area	area	NOUN
fsr-3229	1091	31	.	.	PUNCT
fsr-3229	1092	1	for	for	ADP
fsr-3229	1092	2	this	this	DET
fsr-3229	1092	3	purpose	purpose	NOUN
fsr-3229	1092	4	,	,	PUNCT
fsr-3229	1092	5	we	we	PRON
fsr-3229	1092	6	developed	develop	VERB
fsr-3229	1092	7	new	new	ADJ
fsr-3229	1092	8	formulas	formula	NOUN
fsr-3229	1092	9	and	and	CCONJ
fsr-3229	1092	10	used	use	VERB
fsr-3229	1092	11	them	they	PRON
fsr-3229	1092	12	within	within	ADP
fsr-3229	1092	13	a	a	DET
fsr-3229	1092	14	well	well	ADV
fsr-3229	1092	15	-	-	PUNCT
fsr-3229	1092	16	defined	define	VERB
fsr-3229	1092	17	computational	computational	ADJ
fsr-3229	1092	18	procedure	procedure	NOUN
fsr-3229	1092	19	that	that	PRON
fsr-3229	1092	20	includes	include	VERB
fsr-3229	1092	21	using	use	VERB
fsr-3229	1092	22	an	an	DET
fsr-3229	1092	23	algorithmic	algorithmic	ADJ
fsr-3229	1092	24	method	method	NOUN
fsr-3229	1092	25	,	,	PUNCT
fsr-3229	1092	26	which	which	PRON
fsr-3229	1092	27	is	be	AUX
fsr-3229	1092	28	a	a	DET
fsr-3229	1092	29	method	method	NOUN
fsr-3229	1092	30	that	that	PRON
fsr-3229	1092	31	dates	date	VERB
fsr-3229	1092	32	back	back	ADV
fsr-3229	1092	33	to	to	ADP
fsr-3229	1092	34	euclid	euclid	PROPN
fsr-3229	1092	35	in	in	ADP
fsr-3229	1092	36	300	300	NUM
fsr-3229	1092	37	bc	bc	NOUN
fsr-3229	1092	38	.	.	PROPN
fsr-3229	1093	1	for	for	ADP
fsr-3229	1093	2	our	our	PRON
fsr-3229	1093	3	rvd	rvd	PROPN
fsr-3229	1093	4	procedure	procedure	NOUN
fsr-3229	1093	5	,	,	PUNCT
fsr-3229	1093	6	we	we	PRON
fsr-3229	1093	7	only	only	ADV
fsr-3229	1093	8	require	require	VERB
fsr-3229	1093	9	advisors	advisor	NOUN
fsr-3229	1093	10	to	to	PART
fsr-3229	1093	11	input	input	VERB
fsr-3229	1093	12	10	10	NUM
fsr-3229	1093	13	values	value	NOUN
fsr-3229	1093	14	from	from	ADP
fsr-3229	1093	15	clients	client	NOUN
fsr-3229	1093	16	to	to	PART
fsr-3229	1093	17	produce	produce	VERB
fsr-3229	1093	18	their	their	PRON
fsr-3229	1093	19	optimal	optimal	ADJ
fsr-3229	1093	20	rvd	rvd	NOUN
fsr-3229	1093	21	allocation	allocation	NOUN
fsr-3229	1093	22	.	.	PUNCT
fsr-3229	1094	1	we	we	PRON
fsr-3229	1094	2	began	begin	VERB
fsr-3229	1094	3	our	our	PRON
fsr-3229	1094	4	rvd	rvd	NOUN
fsr-3229	1094	5	procedure	procedure	NOUN
fsr-3229	1094	6	,	,	PUNCT
fsr-3229	1094	7	by	by	ADP
fsr-3229	1094	8	introducing	introduce	VERB
fsr-3229	1094	9	the	the	DET
fsr-3229	1094	10	concept	concept	NOUN
fsr-3229	1094	11	of	of	ADP
fsr-3229	1094	12	discovery	discovery	NOUN
fsr-3229	1094	13	points	point	NOUN
fsr-3229	1094	14	that	that	PRON
fsr-3229	1094	15	are	be	AUX
fsr-3229	1094	16	needed	need	VERB
fsr-3229	1094	17	to	to	PART
fsr-3229	1094	18	develop	develop	VERB
fsr-3229	1094	19	a	a	DET
fsr-3229	1094	20	marginal	marginal	ADJ
fsr-3229	1094	21	gain	gain	NOUN
fsr-3229	1094	22	formula	formula	NOUN
fsr-3229	1094	23	.	.	PUNCT
fsr-3229	1095	1	discovery	discovery	NOUN
fsr-3229	1095	2	points	point	NOUN
fsr-3229	1095	3	determine	determine	VERB
fsr-3229	1095	4	when	when	SCONJ
fsr-3229	1095	5	an	an	DET
fsr-3229	1095	6	additional	additional	ADJ
fsr-3229	1095	7	deductible	deductible	ADJ
fsr-3229	1095	8	ira	ira	PROPN
fsr-3229	1095	9	withdrawal	withdrawal	NOUN
fsr-3229	1095	10	dollar	dollar	NOUN
fsr-3229	1095	11	will	will	AUX
fsr-3229	1095	12	cause	cause	VERB
fsr-3229	1095	13	a	a	DET
fsr-3229	1095	14	jump	jump	NOUN
fsr-3229	1095	15	to	to	ADP
fsr-3229	1095	16	a	a	DET
fsr-3229	1095	17	higher	high	ADJ
fsr-3229	1095	18	marginal	marginal	ADJ
fsr-3229	1095	19	tax	tax	NOUN
fsr-3229	1095	20	rate	rate	NOUN
fsr-3229	1095	21	.	.	PUNCT
fsr-3229	1096	1	we	we	PRON
fsr-3229	1096	2	next	next	VERB
fsr-3229	1096	3	provided	provide	VERB
fsr-3229	1096	4	values	value	NOUN
fsr-3229	1096	5	for	for	ADP
fsr-3229	1096	6	key	key	ADJ
fsr-3229	1096	7	variables	variable	NOUN
fsr-3229	1096	8	for	for	ADP
fsr-3229	1096	9	our	our	PRON
fsr-3229	1096	10	couple	couple	NOUN
fsr-3229	1096	11	.	.	PUNCT
fsr-3229	1097	1	we	we	PRON
fsr-3229	1097	2	then	then	ADV
fsr-3229	1097	3	projected	project	VERB
fsr-3229	1097	4	future	future	ADJ
fsr-3229	1097	5	tax	tax	NOUN
fsr-3229	1097	6	brackets	bracket	NOUN
fsr-3229	1097	7	covering	cover	VERB
fsr-3229	1097	8	the	the	DET
fsr-3229	1097	9	life	life	NOUN
fsr-3229	1097	10	span	span	NOUN
fsr-3229	1097	11	of	of	ADP
fsr-3229	1097	12	our	our	PRON
fsr-3229	1097	13	couple	couple	NOUN
fsr-3229	1097	14	and	and	CCONJ
fsr-3229	1097	15	computed	compute	VERB
fsr-3229	1097	16	their	their	PRON
fsr-3229	1097	17	contribution	contribution	NOUN
fsr-3229	1097	18	tax	tax	NOUN
fsr-3229	1097	19	rate	rate	NOUN
fsr-3229	1097	20	using	use	VERB
fsr-3229	1097	21	our	our	PRON
fsr-3229	1097	22	contribution	contribution	NOUN
fsr-3229	1097	23	algorithm	algorithm	NOUN
fsr-3229	1097	24	.	.	PUNCT
fsr-3229	1098	1	for	for	ADP
fsr-3229	1098	2	the	the	DET
fsr-3229	1098	3	next	next	ADJ
fsr-3229	1098	4	task	task	NOUN
fsr-3229	1098	5	,	,	PUNCT
fsr-3229	1098	6	we	we	PRON
fsr-3229	1098	7	introduced	introduce	VERB
fsr-3229	1098	8	definitions	definition	NOUN
fsr-3229	1098	9	and	and	CCONJ
fsr-3229	1098	10	equations	equation	NOUN
fsr-3229	1098	11	that	that	PRON
fsr-3229	1098	12	enabled	enable	VERB
fsr-3229	1098	13	us	we	PRON
fsr-3229	1098	14	to	to	PART
fsr-3229	1098	15	perform	perform	VERB
fsr-3229	1098	16	standard	standard	ADJ
fsr-3229	1098	17	lump	lump	NOUN
fsr-3229	1098	18	sum	sum	NOUN
fsr-3229	1098	19	and	and	CCONJ
fsr-3229	1098	20	annuity	annuity	NOUN
fsr-3229	1098	21	computations	computation	NOUN
fsr-3229	1098	22	based	base	VERB
fsr-3229	1098	23	on	on	ADP
fsr-3229	1098	24	values	value	NOUN
fsr-3229	1098	25	from	from	ADP
fsr-3229	1098	26	key	key	ADJ
fsr-3229	1098	27	variables	variable	NOUN
fsr-3229	1098	28	.	.	PUNCT
fsr-3229	1099	1	we	we	PRON
fsr-3229	1099	2	then	then	ADV
fsr-3229	1099	3	used	use	VERB
fsr-3229	1099	4	a	a	DET
fsr-3229	1099	5	variety	variety	NOUN
fsr-3229	1099	6	of	of	ADP
fsr-3229	1099	7	different	different	ADJ
fsr-3229	1099	8	diws	diw	NOUN
fsr-3229	1099	9	and	and	CCONJ
fsr-3229	1099	10	placed	place	VERB
fsr-3229	1099	11	them	they	PRON
fsr-3229	1099	12	within	within	ADP
fsr-3229	1099	13	our	our	PRON
fsr-3229	1099	14	withdrawal	withdrawal	NOUN
fsr-3229	1099	15	algorithm	algorithm	NOUN
fsr-3229	1099	16	to	to	PART
fsr-3229	1099	17	illustrate	illustrate	VERB
fsr-3229	1099	18	the	the	DET
fsr-3229	1099	19	maximum	maximum	ADJ
fsr-3229	1099	20	gain	gain	NOUN
fsr-3229	1099	21	from	from	ADP
fsr-3229	1099	22	optimally	optimally	ADV
fsr-3229	1099	23	allocating	allocate	VERB
fsr-3229	1099	24	retirement	retirement	NOUN
fsr-3229	1099	25	funds	fund	NOUN
fsr-3229	1099	26	between	between	ADP
fsr-3229	1099	27	a	a	DET
fsr-3229	1099	28	deductible	deductible	ADJ
fsr-3229	1099	29	ira	ira	PROPN
fsr-3229	1099	30	and	and	CCONJ
fsr-3229	1099	31	a	a	DET
fsr-3229	1099	32	roth	roth	PROPN
fsr-3229	1099	33	ira	ira	PROPN
fsr-3229	1099	34	.	.	PUNCT
fsr-3229	1100	1	we	we	PRON
fsr-3229	1100	2	then	then	ADV
fsr-3229	1100	3	performed	perform	VERB
fsr-3229	1100	4	various	various	ADJ
fsr-3229	1100	5	illustrations	illustration	NOUN
fsr-3229	1100	6	showing	show	VERB
fsr-3229	1100	7	how	how	SCONJ
fsr-3229	1100	8	the	the	DET
fsr-3229	1100	9	optimal	optimal	ADJ
fsr-3229	1100	10	rvd	rvd	ADJ
fsr-3229	1100	11	outcomes	outcome	NOUN
fsr-3229	1100	12	change	change	VERB
fsr-3229	1100	13	when	when	SCONJ
fsr-3229	1100	14	key	key	ADJ
fsr-3229	1100	15	input	input	NOUN
fsr-3229	1100	16	variables	variable	NOUN
fsr-3229	1100	17	change	change	VERB
fsr-3229	1100	18	.	.	PUNCT
fsr-3229	1101	1	by	by	ADP
fsr-3229	1101	2	using	use	VERB
fsr-3229	1101	3	the	the	DET
fsr-3229	1101	4	procedure	procedure	NOUN
fsr-3229	1101	5	in	in	ADP
fsr-3229	1101	6	this	this	DET
fsr-3229	1101	7	article	article	NOUN
fsr-3229	1101	8	,	,	PUNCT
fsr-3229	1101	9	financial	financial	ADJ
fsr-3229	1101	10	advisors	advisor	NOUN
fsr-3229	1101	11	will	will	AUX
fsr-3229	1101	12	have	have	VERB
fsr-3229	1101	13	a	a	DET
fsr-3229	1101	14	tool	tool	NOUN
fsr-3229	1101	15	to	to	PART
fsr-3229	1101	16	help	help	VERB
fsr-3229	1101	17	facilitate	facilitate	VERB
fsr-3229	1101	18	any	any	DET
fsr-3229	1101	19	behavioral	behavioral	ADJ
fsr-3229	1101	20	change	change	NOUN
fsr-3229	1101	21	needed	need	VERB
fsr-3229	1101	22	in	in	ADP
fsr-3229	1101	23	clients	client	NOUN
fsr-3229	1101	24	who	who	PRON
fsr-3229	1101	25	are	be	AUX
fsr-3229	1101	26	not	not	PART
fsr-3229	1101	27	allocating	allocate	VERB
fsr-3229	1101	28	their	their	PRON
fsr-3229	1101	29	ira	ira	PROPN
fsr-3229	1101	30	funds	fund	NOUN
fsr-3229	1101	31	optimally	optimally	ADV
fsr-3229	1101	32	among	among	ADP
fsr-3229	1101	33	ira	ira	PROPN
fsr-3229	1101	34	types	type	NOUN
fsr-3229	1101	35	.	.	PUNCT
fsr-3229	1102	1	by	by	ADP
fsr-3229	1102	2	better	well	ADJ
fsr-3229	1102	3	understanding	understand	VERB
fsr-3229	1102	4	the	the	DET
fsr-3229	1102	5	retirement	retirement	NOUN
fsr-3229	1102	6	decision	decision	NOUN
fsr-3229	1102	7	-	-	PUNCT
fsr-3229	1102	8	making	make	VERB
fsr-3229	1102	9	process	process	NOUN
fsr-3229	1102	10	through	through	ADP
fsr-3229	1102	11	411r.m	411r.m	PROPN
fsr-3229	1102	12	.	.	PUNCT
fsr-3229	1103	1	hull	hull	NOUN
fsr-3229	1103	2	,	,	PUNCT
fsr-3229	1103	3	j.b	j.b	PROPN
fsr-3229	1103	4	.	.	PROPN
fsr-3229	1103	5	hull	hull	NOUN
fsr-3229	1103	6	/	/	SYM
fsr-3229	1103	7	financial	financial	ADJ
fsr-3229	1103	8	services	service	NOUN
fsr-3229	1103	9	review	review	VERB
fsr-3229	1103	10	25	25	NUM
fsr-3229	1103	11	(	(	PUNCT
fsr-3229	1103	12	2016	2016	NUM
fsr-3229	1103	13	)	)	PUNCT
fsr-3229	1104	1	373–414	373–414	NUM
fsr-3229	1104	2	knowing	know	VERB
fsr-3229	1104	3	the	the	DET
fsr-3229	1104	4	correct	correct	ADJ
fsr-3229	1104	5	rvd	rvd	PROPN
fsr-3229	1104	6	outcome	outcome	NOUN
fsr-3229	1104	7	,	,	PUNCT
fsr-3229	1104	8	financial	financial	ADJ
fsr-3229	1104	9	advisors	advisor	NOUN
fsr-3229	1104	10	should	should	AUX
fsr-3229	1104	11	have	have	VERB
fsr-3229	1104	12	more	more	ADJ
fsr-3229	1104	13	confidence	confidence	NOUN
fsr-3229	1104	14	in	in	ADP
fsr-3229	1104	15	helping	help	VERB
fsr-3229	1104	16	clients	client	NOUN
fsr-3229	1104	17	plan	plan	VERB
fsr-3229	1104	18	their	their	PRON
fsr-3229	1104	19	retirements	retirement	NOUN
fsr-3229	1104	20	.	.	PUNCT
fsr-3229	1105	1	finally	finally	ADV
fsr-3229	1105	2	,	,	PUNCT
fsr-3229	1105	3	we	we	PRON
fsr-3229	1105	4	offer	offer	VERB
fsr-3229	1105	5	a	a	DET
fsr-3229	1105	6	disclaimer	disclaimer	NOUN
fsr-3229	1105	7	in	in	ADP
fsr-3229	1105	8	terms	term	NOUN
fsr-3229	1105	9	of	of	ADP
fsr-3229	1105	10	our	our	PRON
fsr-3229	1105	11	rvd	rvd	PROPN
fsr-3229	1105	12	application	application	NOUN
fsr-3229	1105	13	.	.	PUNCT
fsr-3229	1106	1	because	because	SCONJ
fsr-3229	1106	2	this	this	DET
fsr-3229	1106	3	article	article	NOUN
fsr-3229	1106	4	and	and	CCONJ
fsr-3229	1106	5	its	its	PRON
fsr-3229	1106	6	rvd	rvd	ADJ
fsr-3229	1106	7	procedure	procedure	NOUN
fsr-3229	1106	8	is	be	AUX
fsr-3229	1106	9	new	new	ADJ
fsr-3229	1106	10	,	,	PUNCT
fsr-3229	1106	11	anyone	anyone	PRON
fsr-3229	1106	12	trying	try	VERB
fsr-3229	1106	13	to	to	PART
fsr-3229	1106	14	duplicate	duplicate	VERB
fsr-3229	1106	15	this	this	DET
fsr-3229	1106	16	procedure	procedure	NOUN
fsr-3229	1106	17	to	to	PART
fsr-3229	1106	18	make	make	VERB
fsr-3229	1106	19	an	an	DET
fsr-3229	1106	20	estimate	estimate	NOUN
fsr-3229	1106	21	of	of	ADP
fsr-3229	1106	22	a	a	DET
fsr-3229	1106	23	proper	proper	ADJ
fsr-3229	1106	24	rvd	rvd	NOUN
fsr-3229	1106	25	allocation	allocation	NOUN
fsr-3229	1106	26	should	should	AUX
fsr-3229	1106	27	proceed	proceed	VERB
fsr-3229	1106	28	with	with	ADP
fsr-3229	1106	29	caution	caution	NOUN
fsr-3229	1106	30	.	.	PUNCT
fsr-3229	1107	1	subsequent	subsequent	ADJ
fsr-3229	1107	2	research	research	NOUN
fsr-3229	1107	3	may	may	AUX
fsr-3229	1107	4	cast	cast	VERB
fsr-3229	1107	5	light	light	NOUN
fsr-3229	1107	6	on	on	ADP
fsr-3229	1107	7	any	any	DET
fsr-3229	1107	8	shortcomings	shortcoming	NOUN
fsr-3229	1107	9	found	find	VERB
fsr-3229	1107	10	in	in	ADP
fsr-3229	1107	11	our	our	PRON
fsr-3229	1107	12	procedure	procedure	NOUN
fsr-3229	1107	13	that	that	PRON
fsr-3229	1107	14	uses	use	VERB
fsr-3229	1107	15	annuities	annuity	NOUN
fsr-3229	1107	16	(	(	PUNCT
fsr-3229	1107	17	where	where	SCONJ
fsr-3229	1107	18	rmds	rmds	NOUN
fsr-3229	1107	19	are	be	AUX
fsr-3229	1107	20	not	not	PART
fsr-3229	1107	21	a	a	DET
fsr-3229	1107	22	factor	factor	NOUN
fsr-3229	1107	23	)	)	PUNCT
fsr-3229	1107	24	and	and	CCONJ
fsr-3229	1107	25	mean	mean	VERB
fsr-3229	1107	26	values	value	NOUN
fsr-3229	1107	27	for	for	ADP
fsr-3229	1107	28	the	the	DET
fsr-3229	1107	29	contribution	contribution	NOUN
fsr-3229	1107	30	and	and	CCONJ
fsr-3229	1107	31	withdrawal	withdrawal	NOUN
fsr-3229	1107	32	periods	period	NOUN
fsr-3229	1107	33	.	.	PUNCT
fsr-3229	1108	1	future	future	ADJ
fsr-3229	1108	2	research	research	NOUN
fsr-3229	1108	3	can	can	AUX
fsr-3229	1108	4	improve	improve	VERB
fsr-3229	1108	5	on	on	ADP
fsr-3229	1108	6	our	our	PRON
fsr-3229	1108	7	procedure	procedure	NOUN
fsr-3229	1108	8	as	as	SCONJ
fsr-3229	1108	9	needed	need	VERB
fsr-3229	1108	10	providing	provide	VERB
fsr-3229	1108	11	more	more	ADV
fsr-3229	1108	12	accurate	accurate	ADJ
fsr-3229	1108	13	estimation	estimation	NOUN
fsr-3229	1108	14	of	of	ADP
fsr-3229	1108	15	the	the	DET
fsr-3229	1108	16	optimal	optimal	ADJ
fsr-3229	1108	17	rvd	rvd	PROPN
fsr-3229	1108	18	allocation	allocation	NOUN
fsr-3229	1108	19	.	.	PUNCT
fsr-3229	1109	1	thus	thus	ADV
fsr-3229	1109	2	,	,	PUNCT
fsr-3229	1109	3	it	it	PRON
fsr-3229	1109	4	remains	remain	VERB
fsr-3229	1109	5	to	to	PART
fsr-3229	1109	6	be	be	AUX
fsr-3229	1109	7	seen	see	VERB
fsr-3229	1109	8	how	how	SCONJ
fsr-3229	1109	9	accurate	accurate	ADJ
fsr-3229	1109	10	the	the	DET
fsr-3229	1109	11	method	method	NOUN
fsr-3229	1109	12	given	give	VERB
fsr-3229	1109	13	in	in	ADP
fsr-3229	1109	14	this	this	DET
fsr-3229	1109	15	article	article	NOUN
fsr-3229	1109	16	will	will	AUX
fsr-3229	1109	17	hold	hold	VERB
fsr-3229	1109	18	up	up	ADP
fsr-3229	1109	19	over	over	ADP
fsr-3229	1109	20	time	time	NOUN
fsr-3229	1109	21	.	.	PUNCT
fsr-3229	1110	1	notes	note	NOUN
fsr-3229	1110	2	1	1	NUM
fsr-3229	1110	3	for	for	ADP
fsr-3229	1110	4	educational	educational	ADJ
fsr-3229	1110	5	and	and	CCONJ
fsr-3229	1110	6	nonprofit	nonprofit	ADJ
fsr-3229	1110	7	employees	employee	NOUN
fsr-3229	1110	8	,	,	PUNCT
fsr-3229	1110	9	a	a	DET
fsr-3229	1110	10	403(b	403(b	PROPN
fsr-3229	1110	11	)	)	PUNCT
fsr-3229	1110	12	plan	plan	NOUN
fsr-3229	1110	13	would	would	AUX
fsr-3229	1110	14	be	be	AUX
fsr-3229	1110	15	used	use	VERB
fsr-3229	1110	16	and	and	CCONJ
fsr-3229	1110	17	would	would	AUX
fsr-3229	1110	18	be	be	AUX
fsr-3229	1110	19	similar	similar	ADJ
fsr-3229	1110	20	to	to	ADP
fsr-3229	1110	21	the	the	DET
fsr-3229	1110	22	401(k	401(k	PROPN
fsr-3229	1110	23	)	)	PUNCT
fsr-3229	1110	24	plan	plan	NOUN
fsr-3229	1110	25	in	in	ADP
fsr-3229	1110	26	allowing	allow	VERB
fsr-3229	1110	27	both	both	CCONJ
fsr-3229	1110	28	a	a	DET
fsr-3229	1110	29	deductible	deductible	ADJ
fsr-3229	1110	30	ira	ira	PROPN
fsr-3229	1110	31	contribution	contribution	NOUN
fsr-3229	1110	32	and	and	CCONJ
fsr-3229	1110	33	a	a	DET
fsr-3229	1110	34	roth	roth	PROPN
fsr-3229	1110	35	ira	ira	PROPN
fsr-3229	1110	36	contribution	contribution	NOUN
fsr-3229	1110	37	.	.	PUNCT
fsr-3229	1111	1	thus	thus	ADV
fsr-3229	1111	2	,	,	PUNCT
fsr-3229	1111	3	the	the	DET
fsr-3229	1111	4	use	use	NOUN
fsr-3229	1111	5	of	of	ADP
fsr-3229	1111	6	401(k	401(k	NOUN
fsr-3229	1111	7	)	)	PUNCT
fsr-3229	1111	8	can	can	AUX
fsr-3229	1111	9	also	also	ADV
fsr-3229	1111	10	refer	refer	VERB
fsr-3229	1111	11	to	to	ADP
fsr-3229	1111	12	any	any	DET
fsr-3229	1111	13	similar	similar	ADJ
fsr-3229	1111	14	employee	employee	NOUN
fsr-3229	1111	15	retirement	retirement	NOUN
fsr-3229	1111	16	plan	plan	NOUN
fsr-3229	1111	17	.	.	PUNCT
fsr-3229	1112	1	2	2	NUM
fsr-3229	1112	2	a	a	DET
fsr-3229	1112	3	nondeductible	nondeductible	ADJ
fsr-3229	1112	4	ira	ira	PROPN
fsr-3229	1112	5	is	be	AUX
fsr-3229	1112	6	like	like	ADP
fsr-3229	1112	7	an	an	DET
fsr-3229	1112	8	employer	employer	NOUN
fsr-3229	1112	9	’s	’s	PART
fsr-3229	1112	10	match	match	NOUN
fsr-3229	1112	11	in	in	ADP
fsr-3229	1112	12	two	two	NUM
fsr-3229	1112	13	respects	respect	NOUN
fsr-3229	1112	14	.	.	PUNCT
fsr-3229	1113	1	first	first	ADV
fsr-3229	1113	2	,	,	PUNCT
fsr-3229	1113	3	it	it	PRON
fsr-3229	1113	4	creates	create	VERB
fsr-3229	1113	5	taxable	taxable	ADJ
fsr-3229	1113	6	income	income	NOUN
fsr-3229	1113	7	during	during	ADP
fsr-3229	1113	8	retirement	retirement	NOUN
fsr-3229	1113	9	that	that	PRON
fsr-3229	1113	10	can	can	AUX
fsr-3229	1113	11	raise	raise	VERB
fsr-3229	1113	12	the	the	DET
fsr-3229	1113	13	withdrawal	withdrawal	NOUN
fsr-3229	1113	14	tax	tax	NOUN
fsr-3229	1113	15	rate	rate	NOUN
fsr-3229	1113	16	.	.	PUNCT
fsr-3229	1114	1	second	second	ADJ
fsr-3229	1114	2	,	,	PUNCT
fsr-3229	1114	3	it	it	PRON
fsr-3229	1114	4	also	also	ADV
fsr-3229	1114	5	does	do	AUX
fsr-3229	1114	6	not	not	PART
fsr-3229	1114	7	create	create	VERB
fsr-3229	1114	8	a	a	DET
fsr-3229	1114	9	tax	tax	NOUN
fsr-3229	1114	10	deduction	deduction	NOUN
fsr-3229	1114	11	.	.	PUNCT
fsr-3229	1115	1	however	however	ADV
fsr-3229	1115	2	,	,	PUNCT
fsr-3229	1115	3	unlike	unlike	ADP
fsr-3229	1115	4	a	a	DET
fsr-3229	1115	5	match	match	NOUN
fsr-3229	1115	6	,	,	PUNCT
fsr-3229	1115	7	investors	investor	NOUN
fsr-3229	1115	8	must	must	AUX
fsr-3229	1115	9	pay	pay	VERB
fsr-3229	1115	10	for	for	ADP
fsr-3229	1115	11	the	the	DET
fsr-3229	1115	12	nondeductible	nondeductible	ADJ
fsr-3229	1115	13	ira	ira	PROPN
fsr-3229	1115	14	out	out	ADP
fsr-3229	1115	15	of	of	ADP
fsr-3229	1115	16	their	their	PRON
fsr-3229	1115	17	own	own	ADJ
fsr-3229	1115	18	pockets	pocket	NOUN
fsr-3229	1115	19	.	.	PUNCT
fsr-3229	1116	1	3	3	NUM
fsr-3229	1116	2	we	we	PRON
fsr-3229	1116	3	call	call	VERB
fsr-3229	1116	4	it	it	PRON
fsr-3229	1116	5	tc	tc	NOUN
fsr-3229	1116	6	because	because	SCONJ
fsr-3229	1116	7	it	it	PRON
fsr-3229	1116	8	would	would	AUX
fsr-3229	1116	9	be	be	AUX
fsr-3229	1116	10	the	the	DET
fsr-3229	1116	11	same	same	ADJ
fsr-3229	1116	12	tax	tax	NOUN
fsr-3229	1116	13	rate	rate	NOUN
fsr-3229	1116	14	used	use	VERB
fsr-3229	1116	15	in	in	ADP
fsr-3229	1116	16	(	(	PUNCT
fsr-3229	1116	17	5	5	NUM
fsr-3229	1116	18	)	)	PUNCT
fsr-3229	1116	19	in	in	ADP
fsr-3229	1116	20	that	that	DET
fsr-3229	1116	21	marginal	marginal	ADJ
fsr-3229	1116	22	context	context	NOUN
fsr-3229	1116	23	.	.	PUNCT
fsr-3229	1117	1	4	4	NUM
fsr-3229	1117	2	as	as	SCONJ
fsr-3229	1117	3	seen	see	VERB
fsr-3229	1117	4	later	later	ADV
fsr-3229	1117	5	in	in	ADP
fsr-3229	1117	6	the	the	DET
fsr-3229	1117	7	tc	tc	NOUN
fsr-3229	1117	8	columns	column	NOUN
fsr-3229	1117	9	of	of	ADP
fsr-3229	1117	10	table	table	NOUN
fsr-3229	1117	11	8	8	NUM
fsr-3229	1117	12	,	,	PUNCT
fsr-3229	1117	13	over	over	ADP
fsr-3229	1117	14	60	60	NUM
fsr-3229	1117	15	%	%	NOUN
fsr-3229	1117	16	of	of	ADP
fsr-3229	1117	17	the	the	DET
fsr-3229	1117	18	48	48	NUM
fsr-3229	1117	19	values	value	NOUN
fsr-3229	1117	20	for	for	ADP
fsr-3229	1117	21	tc	tc	NOUN
fsr-3229	1117	22	cover	cover	NOUN
fsr-3229	1117	23	just	just	ADV
fsr-3229	1117	24	one	one	NUM
fsr-3229	1117	25	marginal	marginal	ADJ
fsr-3229	1117	26	tax	tax	NOUN
fsr-3229	1117	27	rate	rate	NOUN
fsr-3229	1117	28	.	.	PUNCT
fsr-3229	1118	1	the	the	DET
fsr-3229	1118	2	tw	tw	NOUN
fsr-3229	1118	3	columns	column	NOUN
fsr-3229	1118	4	reveals	reveal	VERB
fsr-3229	1118	5	just	just	ADV
fsr-3229	1118	6	the	the	DET
fsr-3229	1118	7	opposite	opposite	NOUN
fsr-3229	1118	8	as	as	SCONJ
fsr-3229	1118	9	rarely	rarely	ADV
fsr-3229	1118	10	does	do	AUX
fsr-3229	1118	11	tw	tw	NOUN
fsr-3229	1118	12	cover	cover	VERB
fsr-3229	1118	13	one	one	NUM
fsr-3229	1118	14	marginal	marginal	ADJ
fsr-3229	1118	15	tax	tax	NOUN
fsr-3229	1118	16	rate	rate	NOUN
fsr-3229	1118	17	and	and	CCONJ
fsr-3229	1118	18	then	then	ADV
fsr-3229	1118	19	it	it	PRON
fsr-3229	1118	20	is	be	AUX
fsr-3229	1118	21	either	either	CCONJ
fsr-3229	1118	22	0	0	NUM
fsr-3229	1118	23	%	%	NOUN
fsr-3229	1118	24	or	or	CCONJ
fsr-3229	1118	25	12	12	NUM
fsr-3229	1118	26	%	%	NOUN
fsr-3229	1118	27	.	.	PUNCT
fsr-3229	1119	1	5	5	NUM
fsr-3229	1119	2	we	we	PRON
fsr-3229	1119	3	include	include	VERB
fsr-3229	1119	4	zero	zero	NUM
fsr-3229	1119	5	because	because	SCONJ
fsr-3229	1119	6	,	,	PUNCT
fsr-3229	1119	7	as	as	SCONJ
fsr-3229	1119	8	seen	see	VERB
fsr-3229	1119	9	later	later	ADV
fsr-3229	1119	10	,	,	PUNCT
fsr-3229	1119	11	it	it	PRON
fsr-3229	1119	12	is	be	AUX
fsr-3229	1119	13	possible	possible	ADJ
fsr-3229	1119	14	to	to	PART
fsr-3229	1119	15	have	have	VERB
fsr-3229	1119	16	a	a	DET
fsr-3229	1119	17	diw	diw	NOUN
fsr-3229	1119	18	that	that	PRON
fsr-3229	1119	19	is	be	AUX
fsr-3229	1119	20	not	not	PART
fsr-3229	1119	21	taxed	tax	VERB
fsr-3229	1119	22	.	.	PUNCT
fsr-3229	1120	1	6	6	NUM
fsr-3229	1120	2	for	for	ADP
fsr-3229	1120	3	the	the	DET
fsr-3229	1120	4	most	most	ADJ
fsr-3229	1120	5	part	part	NOUN
fsr-3229	1120	6	,	,	PUNCT
fsr-3229	1120	7	we	we	PRON
fsr-3229	1120	8	use	use	VERB
fsr-3229	1120	9	the	the	DET
fsr-3229	1120	10	“	"	PUNCT
fsr-3229	1120	11	round	round	ADJ
fsr-3229	1120	12	”	"	PUNCT
fsr-3229	1120	13	function	function	NOUN
fsr-3229	1120	14	in	in	ADP
fsr-3229	1120	15	excel	excel	NOUN
fsr-3229	1120	16	to	to	PART
fsr-3229	1120	17	get	get	VERB
fsr-3229	1120	18	the	the	DET
fsr-3229	1120	19	values	value	NOUN
fsr-3229	1120	20	to	to	ADP
fsr-3229	1120	21	the	the	DET
fsr-3229	1120	22	nearest	near	ADJ
fsr-3229	1120	23	dollar	dollar	NOUN
fsr-3229	1120	24	.	.	PUNCT
fsr-3229	1121	1	tax	tax	NOUN
fsr-3229	1121	2	bracket	bracket	NOUN
fsr-3229	1121	3	values	value	NOUN
fsr-3229	1121	4	,	,	PUNCT
fsr-3229	1121	5	like	like	ADP
fsr-3229	1121	6	$	$	SYM
fsr-3229	1121	7	36,656	36,656	NUM
fsr-3229	1121	8	,	,	PUNCT
fsr-3229	1121	9	would	would	AUX
fsr-3229	1121	10	be	be	AUX
fsr-3229	1121	11	found	find	VERB
fsr-3229	1121	12	in	in	ADP
fsr-3229	1121	13	the	the	DET
fsr-3229	1121	14	nearest	near	ADJ
fsr-3229	1121	15	dollar	dollar	NOUN
fsr-3229	1121	16	in	in	ADP
fsr-3229	1121	17	tax	tax	NOUN
fsr-3229	1121	18	brackets	bracket	NOUN
fsr-3229	1121	19	.	.	PUNCT
fsr-3229	1122	1	thus	thus	ADV
fsr-3229	1122	2	,	,	PUNCT
fsr-3229	1122	3	for	for	ADP
fsr-3229	1122	4	reasons	reason	NOUN
fsr-3229	1122	5	such	such	ADJ
fsr-3229	1122	6	as	as	ADP
fsr-3229	1122	7	this	this	PRON
fsr-3229	1122	8	,	,	PUNCT
fsr-3229	1122	9	rounding	round	VERB
fsr-3229	1122	10	off	off	ADP
fsr-3229	1122	11	errors	error	NOUN
fsr-3229	1122	12	can	can	AUX
fsr-3229	1122	13	occur	occur	VERB
fsr-3229	1122	14	when	when	SCONJ
fsr-3229	1122	15	reporting	report	VERB
fsr-3229	1122	16	and	and	CCONJ
fsr-3229	1122	17	comparing	compare	VERB
fsr-3229	1122	18	values	value	NOUN
fsr-3229	1122	19	.	.	PUNCT
fsr-3229	1123	1	7	7	NUM
fsr-3229	1123	2	the	the	DET
fsr-3229	1123	3	link	link	NOUN
fsr-3229	1123	4	to	to	ADP
fsr-3229	1123	5	the	the	DET
fsr-3229	1123	6	ssb	ssb	PROPN
fsr-3229	1123	7	calculator	calculator	NOUN
fsr-3229	1123	8	is	be	AUX
fsr-3229	1123	9	https://www.ssa.gov/oact/quickcalc/.	https://www.ssa.gov/oact/quickcalc/.	ADV
fsr-3229	1123	10	8	8	NUM
fsr-3229	1123	11	we	we	PRON
fsr-3229	1123	12	get	get	VERB
fsr-3229	1123	13	$	$	SYM
fsr-3229	1123	14	1,565,846	1,565,846	NUM
fsr-3229	1123	15	by	by	ADP
fsr-3229	1123	16	adjusting	adjust	VERB
fsr-3229	1123	17	the	the	DET
fsr-3229	1123	18	actual	actual	ADJ
fsr-3229	1123	19	value	value	NOUN
fsr-3229	1123	20	of	of	ADP
fsr-3229	1123	21	0.3($5,219,608	0.3($5,219,608	PROPN
fsr-3229	1123	22	)	)	PUNCT
fsr-3229	1123	23	�	�	PROPN
fsr-3229	1123	24	$	$	SYM
fsr-3229	1123	25	1,565,882	1,565,882	NUM
fsr-3229	1123	26	for	for	ADP
fsr-3229	1123	27	a	a	DET
fsr-3229	1123	28	rounding	round	VERB
fsr-3229	1123	29	off	off	ADP
fsr-3229	1123	30	error	error	NOUN
fsr-3229	1123	31	of	of	ADP
fsr-3229	1123	32	0.002	0.002	NUM
fsr-3229	1123	33	%	%	NOUN
fsr-3229	1123	34	caused	cause	VERB
fsr-3229	1123	35	from	from	ADP
fsr-3229	1123	36	earlier	early	ADJ
fsr-3229	1123	37	computations	computation	NOUN
fsr-3229	1123	38	.	.	PUNCT
fsr-3229	1124	1	as	as	SCONJ
fsr-3229	1124	2	mentioned	mention	VERB
fsr-3229	1124	3	previously	previously	ADV
fsr-3229	1124	4	,	,	PUNCT
fsr-3229	1124	5	we	we	PRON
fsr-3229	1124	6	use	use	VERB
fsr-3229	1124	7	the	the	DET
fsr-3229	1124	8	“	"	PUNCT
fsr-3229	1124	9	round	round	ADJ
fsr-3229	1124	10	”	"	PUNCT
fsr-3229	1124	11	function	function	NOUN
fsr-3229	1124	12	in	in	ADP
fsr-3229	1124	13	excel	excel	NOUN
fsr-3229	1124	14	.	.	PUNCT
fsr-3229	1125	1	9	9	NUM
fsr-3229	1125	2	in	in	ADP
fsr-3229	1125	3	formula	formula	NOUN
fsr-3229	1125	4	form	form	NOUN
fsr-3229	1125	5	using	use	VERB
fsr-3229	1125	6	(	(	PUNCT
fsr-3229	1125	7	12	12	NUM
fsr-3229	1125	8	)	)	PUNCT
fsr-3229	1125	9	,	,	PUNCT
fsr-3229	1125	10	we	we	PRON
fsr-3229	1125	11	have	have	VERB
fsr-3229	1125	12	:	:	PUNCT
fsr-3229	1125	13	marginal	marginal	ADJ
fsr-3229	1125	14	gain	gain	NOUN
fsr-3229	1125	15	�	�	PROPN
fsr-3229	1125	16	�	�	PROPN
fsr-3229	1125	17	t1dp1	t1dp1	VERB
fsr-3229	1125	18	�	�	PROPN
fsr-3229	1125	19	�	�	PROPN
fsr-3229	1125	20	t2(dp2	t2(dp2	NOUN
fsr-3229	1125	21	-	-	PUNCT
fsr-3229	1125	22	dp1	dp1	PROPN
fsr-3229	1125	23	)	)	PUNCT
fsr-3229	1125	24	�	�	PROPN
fsr-3229	1125	25	�	�	PROPN
fsr-3229	1125	26	t3(withdrawal	t3(withdrawal	PROPN
fsr-3229	1125	27	-	-	PUNCT
fsr-3229	1125	28	dp2	dp2	PROPN
fsr-3229	1125	29	)	)	PUNCT
fsr-3229	1125	30	�	�	PROPN
fsr-3229	1125	31	(	(	PUNCT
fsr-3229	1125	32	0.30–0)$50,588	0.30–0)$50,588	PROPN
fsr-3229	1125	33	�	�	PROPN
fsr-3229	1125	34	(	(	PUNCT
fsr-3229	1125	35	0.30–0.12)($87,244–$50,588	0.30–0.12)($87,244–$50,588	NUM
fsr-3229	1125	36	)	)	PUNCT
fsr-3229	1125	37	�	�	PROPN
fsr-3229	1125	38	(	(	PUNCT
fsr-3229	1125	39	0.30–0.18)($98,220–$87,244	0.30–0.18)($98,220–$87,244	PROPN
fsr-3229	1125	40	)	)	PUNCT
fsr-3229	1125	41	�	�	PROPN
fsr-3229	1125	42	$	$	SYM
fsr-3229	1125	43	15,176.40	15,176.40	PROPN
fsr-3229	1125	44	�	�	PROPN
fsr-3229	1125	45	$	$	SYM
fsr-3229	1125	46	6,598.08	6,598.08	NUM
fsr-3229	1125	47	�	�	PROPN
fsr-3229	1125	48	$	$	SYM
fsr-3229	1125	49	746.26	746.26	NUM
fsr-3229	1125	50	�	�	PROPN
fsr-3229	1125	51	$	$	SYM
fsr-3229	1125	52	22,521	22,521	NUM
fsr-3229	1125	53	.	.	PUNCT
fsr-3229	1126	1	10	10	NUM
fsr-3229	1126	2	for	for	ADP
fsr-3229	1126	3	example	example	NOUN
fsr-3229	1126	4	,	,	PUNCT
fsr-3229	1126	5	the	the	DET
fsr-3229	1126	6	match	match	NOUN
fsr-3229	1126	7	(	(	PUNCT
fsr-3229	1126	8	like	like	ADP
fsr-3229	1126	9	the	the	DET
fsr-3229	1126	10	deductible	deductible	ADJ
fsr-3229	1126	11	ira	ira	PROPN
fsr-3229	1126	12	)	)	PUNCT
fsr-3229	1126	13	for	for	ADP
fsr-3229	1126	14	a	a	DET
fsr-3229	1126	15	403(b	403(b	NOUN
fsr-3229	1126	16	)	)	PUNCT
fsr-3229	1126	17	can	can	AUX
fsr-3229	1126	18	avoid	avoid	VERB
fsr-3229	1126	19	the	the	DET
fsr-3229	1126	20	payment	payment	NOUN
fsr-3229	1126	21	of	of	ADP
fsr-3229	1126	22	state	state	NOUN
fsr-3229	1126	23	taxes	taxis	NOUN
fsr-3229	1126	24	on	on	ADP
fsr-3229	1126	25	withdrawals	withdrawal	NOUN
fsr-3229	1126	26	during	during	ADP
fsr-3229	1126	27	retirement	retirement	NOUN
fsr-3229	1126	28	and	and	CCONJ
fsr-3229	1126	29	so	so	ADV
fsr-3229	1126	30	not	not	PART
fsr-3229	1126	31	all	all	PRON
fsr-3229	1126	32	of	of	ADP
fsr-3229	1126	33	it	it	PRON
fsr-3229	1126	34	may	may	AUX
fsr-3229	1126	35	be	be	AUX
fsr-3229	1126	36	taxed	tax	VERB
fsr-3229	1126	37	.	.	PUNCT
fsr-3229	1127	1	however	however	ADV
fsr-3229	1127	2	,	,	PUNCT
fsr-3229	1127	3	more	more	ADV
fsr-3229	1127	4	noteworthy	noteworthy	ADJ
fsr-3229	1127	5	,	,	PUNCT
fsr-3229	1127	6	oi	oi	ADV
fsr-3229	1127	7	does	do	AUX
fsr-3229	1127	8	not	not	PART
fsr-3229	1127	9	necessarily	necessarily	ADV
fsr-3229	1127	10	lower	low	ADJ
fsr-3229	1127	11	tw	tw	NOUN
fsr-3229	1127	12	because	because	SCONJ
fsr-3229	1127	13	its	its	PRON
fsr-3229	1127	14	withdrawal	withdrawal	NOUN
fsr-3229	1127	15	can	can	AUX
fsr-3229	1127	16	create	create	VERB
fsr-3229	1127	17	income	income	NOUN
fsr-3229	1127	18	not	not	PART
fsr-3229	1127	19	taxed	tax	VERB
fsr-3229	1127	20	at	at	ADP
fsr-3229	1127	21	the	the	DET
fsr-3229	1127	22	ordinary	ordinary	ADJ
fsr-3229	1127	23	tax	tax	NOUN
fsr-3229	1127	24	rate	rate	NOUN
fsr-3229	1127	25	but	but	CCONJ
fsr-3229	1127	26	at	at	ADP
fsr-3229	1127	27	lower	low	ADJ
fsr-3229	1127	28	long	long	ADJ
fsr-3229	1127	29	-	-	PUNCT
fsr-3229	1127	30	term	term	NOUN
fsr-3229	1127	31	capital	capital	NOUN
fsr-3229	1127	32	gains	gain	NOUN
fsr-3229	1127	33	and	and	CCONJ
fsr-3229	1127	34	dividends	dividend	NOUN
fsr-3229	1127	35	rates	rate	NOUN
fsr-3229	1127	36	.	.	PUNCT
fsr-3229	1128	1	if	if	SCONJ
fsr-3229	1128	2	oi	oi	ADV
fsr-3229	1128	3	consists	consist	VERB
fsr-3229	1128	4	of	of	ADP
fsr-3229	1128	5	nontaxable	nontaxable	ADJ
fsr-3229	1128	6	investments	investment	NOUN
fsr-3229	1128	7	like	like	ADP
fsr-3229	1128	8	municipal	municipal	ADJ
fsr-3229	1128	9	bonds	bond	NOUN
fsr-3229	1128	10	,	,	PUNCT
fsr-3229	1128	11	then	then	ADV
fsr-3229	1128	12	that	that	PRON
fsr-3229	1128	13	is	be	AUX
fsr-3229	1128	14	another	another	DET
fsr-3229	1128	15	argument	argument	NOUN
fsr-3229	1128	16	that	that	SCONJ
fsr-3229	1128	17	oi	oi	ADV
fsr-3229	1128	18	is	be	AUX
fsr-3229	1128	19	not	not	PART
fsr-3229	1128	20	a	a	DET
fsr-3229	1128	21	factor	factor	NOUN
fsr-3229	1128	22	influencing	influence	VERB
fsr-3229	1128	23	tw	tw	NOUN
fsr-3229	1128	24	.	.	PUNCT
fsr-3229	1129	1	412	412	NUM
fsr-3229	1129	2	r.m	r.m	PROPN
fsr-3229	1129	3	.	.	PROPN
fsr-3229	1129	4	hull	hull	PROPN
fsr-3229	1129	5	,	,	PUNCT
fsr-3229	1129	6	j.b	j.b	PROPN
fsr-3229	1129	7	.	.	PROPN
fsr-3229	1129	8	hull	hull	NOUN
fsr-3229	1129	9	/	/	SYM
fsr-3229	1129	10	financial	financial	ADJ
fsr-3229	1129	11	services	service	NOUN
fsr-3229	1129	12	review	review	VERB
fsr-3229	1129	13	25	25	NUM
fsr-3229	1129	14	(	(	PUNCT
fsr-3229	1129	15	2016	2016	NUM
fsr-3229	1129	16	)	)	PUNCT
fsr-3229	1130	1	373–414	373–414	NUM
fsr-3229	1130	2	11	11	NUM
fsr-3229	1130	3	because	because	SCONJ
fsr-3229	1130	4	we	we	PRON
fsr-3229	1130	5	use	use	VERB
fsr-3229	1130	6	average	average	ADJ
fsr-3229	1130	7	tw	tw	NOUN
fsr-3229	1130	8	and	and	CCONJ
fsr-3229	1130	9	gain	gain	VERB
fsr-3229	1130	10	values	value	NOUN
fsr-3229	1130	11	,	,	PUNCT
fsr-3229	1130	12	we	we	PRON
fsr-3229	1130	13	can	can	AUX
fsr-3229	1130	14	extrapolate	extrapolate	VERB
fsr-3229	1130	15	based	base	VERB
fsr-3229	1130	16	on	on	ADP
fsr-3229	1130	17	numbers	number	NOUN
fsr-3229	1130	18	from	from	ADP
fsr-3229	1130	19	figure	figure	NOUN
fsr-3229	1130	20	2	2	NUM
fsr-3229	1130	21	by	by	ADP
fsr-3229	1130	22	roughly	roughly	ADV
fsr-3229	1130	23	estimating	estimate	VERB
fsr-3229	1130	24	that	that	SCONJ
fsr-3229	1130	25	a	a	DET
fsr-3229	1130	26	marginal	marginal	ADJ
fsr-3229	1130	27	gain	gain	NOUN
fsr-3229	1130	28	would	would	AUX
fsr-3229	1130	29	likely	likely	ADV
fsr-3229	1130	30	hover	hover	VERB
fsr-3229	1130	31	around	around	ADP
fsr-3229	1130	32	$	$	SYM
fsr-3229	1130	33	10,000	10,000	NUM
fsr-3229	1130	34	with	with	ADP
fsr-3229	1130	35	odi%	odi%	PROPN
fsr-3229	1130	36	around	around	ADP
fsr-3229	1130	37	35	35	NUM
fsr-3229	1130	38	%	%	NOUN
fsr-3229	1130	39	.	.	PUNCT
fsr-3229	1131	1	appendix	appendix	VERB
fsr-3229	1131	2	1	1	NUM
fsr-3229	1131	3	proof	proof	NOUN
fsr-3229	1131	4	that	that	PRON
fsr-3229	1131	5	fvroth	fvroth	PROPN
fsr-3229	1131	6	�	�	PROPN
fsr-3229	1131	7	fvatded	fvatde	VERB
fsr-3229	1131	8	when	when	SCONJ
fsr-3229	1131	9	tax	tax	NOUN
fsr-3229	1131	10	savings	saving	NOUN
fsr-3229	1131	11	from	from	ADP
fsr-3229	1131	12	deductible	deductible	ADJ
fsr-3229	1131	13	ira	ira	PROPN
fsr-3229	1131	14	invested	invest	VERB
fsr-3229	1131	15	in	in	ADP
fsr-3229	1131	16	the	the	DET
fsr-3229	1131	17	deductible	deductible	ADJ
fsr-3229	1131	18	ira	ira	PROPN
fsr-3229	1131	19	and	and	CCONJ
fsr-3229	1131	20	tc	tc	PROPN
fsr-3229	1131	21	�	�	PROPN
fsr-3229	1131	22	tw	tw	PROPN
fsr-3229	1131	23	.	.	PUNCT
fsr-3229	1132	1	rc	rc	PROPN
fsr-3229	1132	2	is	be	AUX
fsr-3229	1132	3	the	the	DET
fsr-3229	1132	4	expected	expect	VERB
fsr-3229	1132	5	rate	rate	NOUN
fsr-3229	1132	6	of	of	ADP
fsr-3229	1132	7	return	return	NOUN
fsr-3229	1132	8	on	on	ADP
fsr-3229	1132	9	ira	ira	PROPN
fsr-3229	1132	10	contribution	contribution	NOUN
fsr-3229	1132	11	.	.	PUNCT
fsr-3229	1133	1	step	step	NOUN
fsr-3229	1133	2	1	1	NUM
fsr-3229	1133	3	:	:	PUNCT
fsr-3229	1133	4	get	get	VERB
fsr-3229	1133	5	two	two	NUM
fsr-3229	1133	6	components	component	NOUN
fsr-3229	1133	7	for	for	ADP
fsr-3229	1133	8	the	the	DET
fsr-3229	1133	9	after	after	ADP
fsr-3229	1133	10	-	-	PUNCT
fsr-3229	1133	11	tax	tax	NOUN
fsr-3229	1133	12	future	future	ADJ
fsr-3229	1133	13	value	value	NOUN
fsr-3229	1133	14	roth	roth	PROPN
fsr-3229	1133	15	ira	ira	PROPN
fsr-3229	1133	16	.	.	PROPN
fsr-3229	1134	1	1	1	NUM
fsr-3229	1134	2	.	.	X
fsr-3229	1134	3	amount	amount	NOUN
fsr-3229	1134	4	of	of	ADP
fsr-3229	1134	5	earnings	earning	NOUN
fsr-3229	1134	6	available	available	ADJ
fsr-3229	1134	7	to	to	PART
fsr-3229	1134	8	invest	invest	VERB
fsr-3229	1134	9	in	in	ADP
fsr-3229	1134	10	a	a	DET
fsr-3229	1134	11	roth	roth	NOUN
fsr-3229	1134	12	ira	ira	PROPN
fsr-3229	1134	13	�	�	PROPN
fsr-3229	1134	14	$	$	SYM
fsr-3229	1134	15	x.	x.	NOUN
fsr-3229	1134	16	2	2	NUM
fsr-3229	1134	17	.	.	PUNCT
fsr-3229	1134	18	amount	amount	NOUN
fsr-3229	1134	19	of	of	ADP
fsr-3229	1134	20	after	after	ADP
fsr-3229	1134	21	-	-	PUNCT
fsr-3229	1134	22	tax	tax	NOUN
fsr-3229	1134	23	future	future	ADJ
fsr-3229	1134	24	value	value	NOUN
fsr-3229	1134	25	roth	roth	PROPN
fsr-3229	1134	26	ira	ira	PROPN
fsr-3229	1134	27	upon	upon	SCONJ
fsr-3229	1134	28	retirement	retirement	NOUN
fsr-3229	1134	29	�	�	PROPN
fsr-3229	1134	30	fvroth	fvroth	PROPN
fsr-3229	1134	31	�	�	PROPN
fsr-3229	1134	32	$	$	SYM
fsr-3229	1134	33	x(1	x(1	PROPN
fsr-3229	1134	34	�	�	PROPN
fsr-3229	1134	35	rc)yc	rc)yc	PROPN
fsr-3229	1134	36	.	.	PUNCT
fsr-3229	1135	1	step	step	NOUN
fsr-3229	1135	2	2	2	NUM
fsr-3229	1135	3	:	:	PUNCT
fsr-3229	1135	4	get	get	VERB
fsr-3229	1135	5	after	after	ADP
fsr-3229	1135	6	-	-	PUNCT
fsr-3229	1135	7	tax	tax	NOUN
fsr-3229	1135	8	future	future	ADJ
fsr-3229	1135	9	value	value	NOUN
fsr-3229	1135	10	of	of	ADP
fsr-3229	1135	11	deductible	deductible	ADJ
fsr-3229	1135	12	ira	ira	PROPN
fsr-3229	1135	13	.	.	PROPN
fsr-3229	1136	1	1	1	NUM
fsr-3229	1136	2	.	.	X
fsr-3229	1136	3	amount	amount	NOUN
fsr-3229	1136	4	of	of	ADP
fsr-3229	1136	5	earnings	earning	NOUN
fsr-3229	1136	6	available	available	ADJ
fsr-3229	1136	7	to	to	PART
fsr-3229	1136	8	invest	invest	VERB
fsr-3229	1136	9	in	in	ADP
fsr-3229	1136	10	a	a	DET
fsr-3229	1136	11	deductible	deductible	ADJ
fsr-3229	1136	12	ira	ira	PROPN
fsr-3229	1136	13	�	�	PROPN
fsr-3229	1136	14	$	$	SYM
fsr-3229	1136	15	x	x	X
fsr-3229	1136	16	(	(	PUNCT
fsr-3229	1136	17	1	1	NUM
fsr-3229	1136	18	�	�	PROPN
fsr-3229	1136	19	tc	tc	NUM
fsr-3229	1136	20	)	)	PUNCT
fsr-3229	1136	21	.	.	PUNCT
fsr-3229	1137	1	2	2	X
fsr-3229	1137	2	.	.	X
fsr-3229	1137	3	amount	amount	NOUN
fsr-3229	1137	4	of	of	ADP
fsr-3229	1137	5	after	after	ADP
fsr-3229	1137	6	-	-	PUNCT
fsr-3229	1137	7	tax	tax	NOUN
fsr-3229	1137	8	future	future	ADJ
fsr-3229	1137	9	value	value	NOUN
fsr-3229	1137	10	deductible	deductible	ADJ
fsr-3229	1137	11	ira	ira	PROPN
fsr-3229	1137	12	upon	upon	SCONJ
fsr-3229	1137	13	retirement	retirement	NOUN
fsr-3229	1137	14	�	�	PROPN
fsr-3229	1137	15	fvatded	fvatde	VERB
fsr-3229	1137	16	�	�	PROPN
fsr-3229	1137	17	(	(	PUNCT
fsr-3229	1137	18	1	1	NUM
fsr-3229	1137	19	�	�	PROPN
fsr-3229	1137	20	tw)$x(1	tw)$x(1	PROPN
fsr-3229	1137	21	�	�	PROPN
fsr-3229	1138	1	rc)yc	rc)yc	PROPN
fsr-3229	1138	2	(	(	PUNCT
fsr-3229	1138	3	1	1	NUM
fsr-3229	1138	4	�	�	PROPN
fsr-3229	1138	5	tc	tc	NUM
fsr-3229	1138	6	)	)	PUNCT
fsr-3229	1138	7	.	.	PUNCT
fsr-3229	1139	1	step	step	NOUN
fsr-3229	1139	2	3	3	NUM
fsr-3229	1139	3	:	:	PUNCT
fsr-3229	1139	4	set	set	VERB
fsr-3229	1139	5	tc	tc	NUM
fsr-3229	1139	6	�	�	PROPN
fsr-3229	1139	7	tw	tw	PROPN
fsr-3229	1139	8	.	.	PUNCT
fsr-3229	1140	1	the	the	DET
fsr-3229	1140	2	amount	amount	NOUN
fsr-3229	1140	3	of	of	ADP
fsr-3229	1140	4	the	the	DET
fsr-3229	1140	5	future	future	ADJ
fsr-3229	1140	6	value	value	NOUN
fsr-3229	1140	7	roth	roth	PROPN
fsr-3229	1140	8	ira	ira	PROPN
fsr-3229	1140	9	is	be	AUX
fsr-3229	1140	10	not	not	PART
fsr-3229	1140	11	taxed	tax	VERB
fsr-3229	1140	12	and	and	CCONJ
fsr-3229	1140	13	so	so	ADV
fsr-3229	1140	14	fvroth	fvroth	PROPN
fsr-3229	1140	15	remains	remain	VERB
fsr-3229	1140	16	at	at	ADP
fsr-3229	1140	17	$	$	SYM
fsr-3229	1140	18	x(1	x(1	PROPN
fsr-3229	1140	19	�	�	PROPN
fsr-3229	1140	20	rc)yc	rc)yc	PROPN
fsr-3229	1140	21	.	.	PUNCT
fsr-3229	1141	1	if	if	SCONJ
fsr-3229	1141	2	tc	tc	PROPN
fsr-3229	1141	3	�	�	PROPN
fsr-3229	1141	4	tw	tw	PROPN
fsr-3229	1141	5	,	,	PUNCT
fsr-3229	1141	6	the	the	DET
fsr-3229	1141	7	amount	amount	NOUN
fsr-3229	1141	8	of	of	ADP
fsr-3229	1141	9	the	the	DET
fsr-3229	1141	10	future	future	ADJ
fsr-3229	1141	11	value	value	NOUN
fsr-3229	1141	12	deductible	deductible	ADJ
fsr-3229	1141	13	ira	ira	PROPN
fsr-3229	1141	14	is	be	AUX
fsr-3229	1141	15	:	:	PUNCT
fsr-3229	1141	16	fvatded	fvatde	VERB
fsr-3229	1141	17	�	�	PROPN
fsr-3229	1141	18	(	(	PUNCT
fsr-3229	1141	19	1	1	NUM
fsr-3229	1141	20	�	�	PROPN
fsr-3229	1141	21	tw)$x(1	tw)$x(1	PROPN
fsr-3229	1141	22	�	�	PROPN
fsr-3229	1141	23	rc)yc	rc)yc	PROPN
fsr-3229	1141	24	(	(	PUNCT
fsr-3229	1141	25	1	1	NUM
fsr-3229	1141	26	�	�	PROPN
fsr-3229	1141	27	tc	tc	NUM
fsr-3229	1141	28	)	)	PUNCT
fsr-3229	1141	29	�	�	PROPN
fsr-3229	1141	30	(	(	PUNCT
fsr-3229	1141	31	1	1	NUM
fsr-3229	1141	32	�	�	PROPN
fsr-3229	1141	33	tc)$x(1	tc)$x(1	NUM
fsr-3229	1141	34	�	�	PROPN
fsr-3229	1141	35	rc)yc	rc)yc	PROPN
fsr-3229	1141	36	(	(	PUNCT
fsr-3229	1141	37	1	1	NUM
fsr-3229	1141	38	�	�	PROPN
fsr-3229	1141	39	tc	tc	NUM
fsr-3229	1141	40	)	)	PUNCT
fsr-3229	1141	41	�	�	PROPN
fsr-3229	1141	42	$	$	SYM
fsr-3229	1141	43	x(1	x(1	PROPN
fsr-3229	1141	44	�	�	PROPN
fsr-3229	1141	45	rc])yc	rc])yc	PROPN
fsr-3229	1141	46	.	.	PUNCT
fsr-3229	1142	1	thus	thus	ADV
fsr-3229	1142	2	,	,	PUNCT
fsr-3229	1142	3	when	when	SCONJ
fsr-3229	1142	4	tc	tc	X
fsr-3229	1142	5	�	�	PROPN
fsr-3229	1142	6	tw	tw	PROPN
fsr-3229	1142	7	,	,	PUNCT
fsr-3229	1142	8	we	we	PRON
fsr-3229	1142	9	get	get	VERB
fsr-3229	1142	10	fvroth	fvroth	PROPN
fsr-3229	1142	11	�	�	PROPN
fsr-3229	1142	12	fvatded	fvatde	VERB
fsr-3229	1142	13	�	�	PROPN
fsr-3229	1143	1	$	$	SYM
fsr-3229	1143	2	x(1	x(1	PROPN
fsr-3229	1143	3	�	�	PROPN
fsr-3229	1143	4	rc)yc	rc)yc	PROPN
fsr-3229	1143	5	.	.	PUNCT
fsr-3229	1144	1	q.e.d	q.e.d	PROPN
fsr-3229	1144	2	.	.	PUNCT
fsr-3229	1145	1	acknowledgments	acknowledgment	NOUN
fsr-3229	1145	2	we	we	PRON
fsr-3229	1145	3	would	would	AUX
fsr-3229	1145	4	like	like	VERB
fsr-3229	1145	5	to	to	PART
fsr-3229	1145	6	thank	thank	VERB
fsr-3229	1145	7	all	all	DET
fsr-3229	1145	8	financial	financial	ADJ
fsr-3229	1145	9	advisors	advisor	NOUN
fsr-3229	1145	10	and	and	CCONJ
fsr-3229	1145	11	planners	planner	NOUN
fsr-3229	1145	12	who	who	PRON
fsr-3229	1145	13	helped	help	VERB
fsr-3229	1145	14	on	on	ADP
fsr-3229	1145	15	this	this	DET
fsr-3229	1145	16	manuscript	manuscript	NOUN
fsr-3229	1145	17	and	and	CCONJ
fsr-3229	1145	18	supplied	supply	VERB
fsr-3229	1145	19	the	the	DET
fsr-3229	1145	20	motivation	motivation	NOUN
fsr-3229	1145	21	for	for	ADP
fsr-3229	1145	22	pursuing	pursue	VERB
fsr-3229	1145	23	this	this	DET
fsr-3229	1145	24	project	project	NOUN
fsr-3229	1145	25	based	base	VERB
fsr-3229	1145	26	on	on	ADP
fsr-3229	1145	27	the	the	DET
fsr-3229	1145	28	need	need	NOUN
fsr-3229	1145	29	to	to	PART
fsr-3229	1145	30	solve	solve	VERB
fsr-3229	1145	31	the	the	DET
fsr-3229	1145	32	ira	ira	PROPN
fsr-3229	1145	33	allocation	allocation	NOUN
fsr-3229	1145	34	dilemma	dilemma	NOUN
fsr-3229	1145	35	.	.	PUNCT
fsr-3229	1146	1	in	in	ADP
fsr-3229	1146	2	particular	particular	ADJ
fsr-3229	1146	3	,	,	PUNCT
fsr-3229	1146	4	we	we	PRON
fsr-3229	1146	5	would	would	AUX
fsr-3229	1146	6	like	like	VERB
fsr-3229	1146	7	to	to	PART
fsr-3229	1146	8	acknowledge	acknowledge	VERB
fsr-3229	1146	9	the	the	DET
fsr-3229	1146	10	support	support	NOUN
fsr-3229	1146	11	and	and	CCONJ
fsr-3229	1146	12	input	input	NOUN
fsr-3229	1146	13	from	from	ADP
fsr-3229	1146	14	sam	sam	PROPN
fsr-3229	1146	15	swift	swift	PROPN
fsr-3229	1146	16	,	,	PUNCT
fsr-3229	1146	17	cfa	cfa	PROPN
fsr-3229	1146	18	,	,	PUNCT
fsr-3229	1146	19	cfp	cfp	PROPN
fsr-3229	1146	20	,	,	PUNCT
fsr-3229	1146	21	tci	tci	PROPN
fsr-3229	1146	22	wealth	wealth	NOUN
fsr-3229	1146	23	advisors	advisor	NOUN
fsr-3229	1146	24	,	,	PUNCT
fsr-3229	1146	25	inc	inc	PROPN
fsr-3229	1146	26	.	.	PROPN
fsr-3229	1146	27	,	,	PUNCT
fsr-3229	1146	28	tucson	tucson	PROPN
fsr-3229	1146	29	,	,	PUNCT
fsr-3229	1146	30	az	az	PROPN
fsr-3229	1146	31	.	.	PUNCT
fsr-3229	1147	1	references	reference	NOUN
fsr-3229	1147	2	adelman	adelman	PROPN
fsr-3229	1147	3	,	,	PUNCT
fsr-3229	1147	4	s.	s.	PROPN
fsr-3229	1147	5	w.	w.	PROPN
fsr-3229	1147	6	,	,	PUNCT
fsr-3229	1147	7	&	&	CCONJ
fsr-3229	1147	8	cross	cross	PROPN
fsr-3229	1147	9	,	,	PUNCT
fsr-3229	1147	10	m.	m.	PROPN
fsr-3229	1147	11	l.	l.	PROPN
fsr-3229	1147	12	(	(	PUNCT
fsr-3229	1147	13	2010	2010	NUM
fsr-3229	1147	14	)	)	PUNCT
fsr-3229	1147	15	.	.	PUNCT
fsr-3229	1148	1	comparing	compare	VERB
fsr-3229	1148	2	a	a	DET
fsr-3229	1148	3	traditional	traditional	ADJ
fsr-3229	1148	4	ira	ira	PROPN
fsr-3229	1148	5	and	and	CCONJ
fsr-3229	1148	6	a	a	DET
fsr-3229	1148	7	roth	roth	PROPN
fsr-3229	1148	8	ira	ira	PROPN
fsr-3229	1148	9	:	:	PUNCT
fsr-3229	1148	10	theory	theory	NOUN
fsr-3229	1148	11	versus	versus	ADP
fsr-3229	1148	12	practice	practice	NOUN
fsr-3229	1148	13	.	.	PUNCT
fsr-3229	1149	1	risk	risk	NOUN
fsr-3229	1149	2	management	management	NOUN
fsr-3229	1149	3	and	and	CCONJ
fsr-3229	1149	4	insurance	insurance	NOUN
fsr-3229	1149	5	review	review	NOUN
fsr-3229	1149	6	,	,	PUNCT
fsr-3229	1149	7	13	13	NUM
fsr-3229	1149	8	,	,	PUNCT
fsr-3229	1149	9	265–277	265–277	NUM
fsr-3229	1149	10	.	.	PUNCT
fsr-3229	1150	1	alhenawi	alhenawi	PROPN
fsr-3229	1150	2	,	,	PUNCT
fsr-3229	1150	3	y.	y.	PROPN
fsr-3229	1150	4	,	,	PUNCT
fsr-3229	1150	5	&	&	CCONJ
fsr-3229	1150	6	elkhal	elkhal	PROPN
fsr-3229	1150	7	,	,	PUNCT
fsr-3229	1150	8	k.	k.	PROPN
fsr-3229	1150	9	(	(	PUNCT
fsr-3229	1150	10	2013	2013	NUM
fsr-3229	1150	11	)	)	PUNCT
fsr-3229	1150	12	.	.	PUNCT
fsr-3229	1151	1	financial	financial	ADJ
fsr-3229	1151	2	literacy	literacy	NOUN
fsr-3229	1151	3	of	of	ADP
fsr-3229	1151	4	u.s	u.s	PROPN
fsr-3229	1151	5	.	.	PROPN
fsr-3229	1151	6	households	household	NOUN
fsr-3229	1151	7	:	:	PUNCT
fsr-3229	1151	8	knowledge	knowledge	NOUN
fsr-3229	1151	9	vs.	vs.	ADP
fsr-3229	1151	10	long	long	ADJ
fsr-3229	1151	11	-	-	PUNCT
fsr-3229	1151	12	term	term	NOUN
fsr-3229	1151	13	financial	financial	ADJ
fsr-3229	1151	14	planning	planning	NOUN
fsr-3229	1151	15	.	.	PUNCT
fsr-3229	1152	1	financial	financial	ADJ
fsr-3229	1152	2	services	service	NOUN
fsr-3229	1152	3	review	review	PROPN
fsr-3229	1152	4	,	,	PUNCT
fsr-3229	1152	5	22	22	NUM
fsr-3229	1152	6	,	,	PUNCT
fsr-3229	1152	7	211–244	211–244	NUM
fsr-3229	1152	8	.	.	PUNCT
fsr-3229	1153	1	413r.m	413r.m	NOUN
fsr-3229	1153	2	.	.	PUNCT
fsr-3229	1154	1	hull	hull	NOUN
fsr-3229	1154	2	,	,	PUNCT
fsr-3229	1154	3	j.b	j.b	PROPN
fsr-3229	1154	4	.	.	PROPN
fsr-3229	1154	5	hull	hull	NOUN
fsr-3229	1154	6	/	/	SYM
fsr-3229	1154	7	financial	financial	ADJ
fsr-3229	1154	8	services	service	NOUN
fsr-3229	1154	9	review	review	VERB
fsr-3229	1154	10	25	25	NUM
fsr-3229	1154	11	(	(	PUNCT
fsr-3229	1154	12	2016	2016	NUM
fsr-3229	1154	13	)	)	PUNCT
fsr-3229	1155	1	373–414	373–414	NUM
fsr-3229	1155	2	anderson	anderson	PROPN
fsr-3229	1155	3	,	,	PUNCT
fsr-3229	1155	4	k.	k.	PROPN
fsr-3229	1155	5	e.	e.	PROPN
fsr-3229	1155	6	,	,	PUNCT
fsr-3229	1155	7	&	&	CCONJ
fsr-3229	1155	8	hulse	hulse	PROPN
fsr-3229	1155	9	,	,	PUNCT
fsr-3229	1155	10	d.	d.	PROPN
fsr-3229	1155	11	w.	w.	PROPN
fsr-3229	1155	12	(	(	PUNCT
fsr-3229	1155	13	2013	2013	NUM
fsr-3229	1155	14	)	)	PUNCT
fsr-3229	1155	15	.	.	PUNCT
fsr-3229	1156	1	in	in	ADP
fsr-3229	1156	2	-	-	PUNCT
fsr-3229	1156	3	plan	plan	NOUN
fsr-3229	1156	4	rollovers	rollover	NOUN
fsr-3229	1156	5	from	from	ADP
fsr-3229	1156	6	traditional	traditional	ADJ
fsr-3229	1156	7	401(k	401(k	PROPN
fsr-3229	1156	8	)	)	PUNCT
fsr-3229	1156	9	,	,	PUNCT
fsr-3229	1156	10	403(b	403(b	PROPN
fsr-3229	1156	11	)	)	PUNCT
fsr-3229	1156	12	,	,	PUNCT
fsr-3229	1156	13	and	and	CCONJ
fsr-3229	1156	14	457(b	457(b	PROPN
fsr-3229	1156	15	)	)	PUNCT
fsr-3229	1156	16	plans	plan	VERB
fsr-3229	1156	17	to	to	PART
fsr-3229	1156	18	roth	roth	VERB
fsr-3229	1156	19	accounts	account	NOUN
fsr-3229	1156	20	:	:	PUNCT
fsr-3229	1156	21	a	a	DET
fsr-3229	1156	22	decision	decision	NOUN
fsr-3229	1156	23	framework	framework	NOUN
fsr-3229	1156	24	.	.	PUNCT
fsr-3229	1157	1	journal	journal	NOUN
fsr-3229	1157	2	of	of	ADP
fsr-3229	1157	3	financial	financial	ADJ
fsr-3229	1157	4	service	service	NOUN
fsr-3229	1157	5	professionals	professional	NOUN
fsr-3229	1157	6	,	,	PUNCT
fsr-3229	1157	7	67	67	NUM
fsr-3229	1157	8	,	,	PUNCT
fsr-3229	1157	9	89–98	89–98	NUM
fsr-3229	1157	10	.	.	PUNCT
fsr-3229	1158	1	collins	collins	PROPN
fsr-3229	1158	2	,	,	PUNCT
fsr-3229	1158	3	p.	p.	PROPN
fsr-3229	1158	4	j.	j.	PROPN
fsr-3229	1158	5	,	,	PUNCT
fsr-3229	1158	6	lam	lam	PROPN
fsr-3229	1158	7	,	,	PUNCT
fsr-3229	1158	8	h.	h.	PROPN
fsr-3229	1158	9	,	,	PUNCT
fsr-3229	1158	10	&	&	CCONJ
fsr-3229	1158	11	stampfli	stampfli	PROPN
fsr-3229	1158	12	,	,	PUNCT
fsr-3229	1158	13	j.	j.	PROPN
fsr-3229	1158	14	(	(	PUNCT
fsr-3229	1158	15	2015	2015	NUM
fsr-3229	1158	16	)	)	PUNCT
fsr-3229	1158	17	.	.	PUNCT
fsr-3229	1159	1	how	how	SCONJ
fsr-3229	1159	2	risky	risky	ADJ
fsr-3229	1159	3	is	be	AUX
fsr-3229	1159	4	your	your	PRON
fsr-3229	1159	5	retirement	retirement	NOUN
fsr-3229	1159	6	income	income	NOUN
fsr-3229	1159	7	risk	risk	NOUN
fsr-3229	1159	8	model	model	NOUN
fsr-3229	1159	9	.	.	PUNCT
fsr-3229	1160	1	financial	financial	ADJ
fsr-3229	1160	2	services	service	NOUN
fsr-3229	1160	3	review	review	PROPN
fsr-3229	1160	4	,	,	PUNCT
fsr-3229	1160	5	24	24	NUM
fsr-3229	1160	6	,	,	PUNCT
fsr-3229	1160	7	193–216	193–216	NUM
fsr-3229	1160	8	.	.	PUNCT
fsr-3229	1161	1	crain	crain	NOUN
fsr-3229	1161	2	,	,	PUNCT
fsr-3229	1161	3	t.	t.	PROPN
fsr-3229	1161	4	l.	l.	PROPN
fsr-3229	1161	5	,	,	PUNCT
fsr-3229	1161	6	&	&	CCONJ
fsr-3229	1161	7	austin	austin	PROPN
fsr-3229	1161	8	,	,	PUNCT
fsr-3229	1161	9	j.	j.	PROPN
fsr-3229	1161	10	r.	r.	PROPN
fsr-3229	1161	11	(	(	PUNCT
fsr-3229	1161	12	1997	1997	NUM
fsr-3229	1161	13	)	)	PUNCT
fsr-3229	1161	14	.	.	PUNCT
fsr-3229	1162	1	an	an	DET
fsr-3229	1162	2	analysis	analysis	NOUN
fsr-3229	1162	3	of	of	ADP
fsr-3229	1162	4	the	the	DET
fsr-3229	1162	5	tradeoff	tradeoff	NOUN
fsr-3229	1162	6	between	between	ADP
fsr-3229	1162	7	tax	tax	NOUN
fsr-3229	1162	8	deferred	defer	VERB
fsr-3229	1162	9	earnings	earning	NOUN
fsr-3229	1162	10	in	in	ADP
fsr-3229	1162	11	iras	ira	NOUN
fsr-3229	1162	12	and	and	CCONJ
fsr-3229	1162	13	preferential	preferential	ADJ
fsr-3229	1162	14	capital	capital	NOUN
fsr-3229	1162	15	gains	gain	NOUN
fsr-3229	1162	16	.	.	PUNCT
fsr-3229	1163	1	financial	financial	ADJ
fsr-3229	1163	2	services	service	NOUN
fsr-3229	1163	3	review	review	PROPN
fsr-3229	1163	4	,	,	PUNCT
fsr-3229	1163	5	6	6	NUM
fsr-3229	1163	6	,	,	PUNCT
fsr-3229	1163	7	227–242	227–242	NUM
fsr-3229	1163	8	.	.	PUNCT
fsr-3229	1164	1	horan	horan	PROPN
fsr-3229	1164	2	,	,	PUNCT
fsr-3229	1164	3	s.	s.	PROPN
fsr-3229	1164	4	m.	m.	PROPN
fsr-3229	1164	5	,	,	PUNCT
fsr-3229	1164	6	peterson	peterson	PROPN
fsr-3229	1164	7	,	,	PUNCT
fsr-3229	1164	8	j.	j.	PROPN
fsr-3229	1164	9	h.	h.	PROPN
fsr-3229	1164	10	,	,	PUNCT
fsr-3229	1164	11	&	&	CCONJ
fsr-3229	1164	12	mcleod	mcleod	PROPN
fsr-3229	1164	13	,	,	PUNCT
fsr-3229	1164	14	r.	r.	PROPN
fsr-3229	1164	15	(	(	PUNCT
fsr-3229	1164	16	1997	1997	NUM
fsr-3229	1164	17	)	)	PUNCT
fsr-3229	1164	18	.	.	PUNCT
fsr-3229	1165	1	an	an	DET
fsr-3229	1165	2	analysis	analysis	NOUN
fsr-3229	1165	3	of	of	ADP
fsr-3229	1165	4	nondeductible	nondeductible	ADJ
fsr-3229	1165	5	ira	ira	PROPN
fsr-3229	1165	6	contributions	contribution	NOUN
fsr-3229	1165	7	and	and	CCONJ
fsr-3229	1165	8	roth	roth	PROPN
fsr-3229	1165	9	ira	ira	PROPN
fsr-3229	1165	10	conversions	conversion	NOUN
fsr-3229	1165	11	.	.	PUNCT
fsr-3229	1166	1	financial	financial	ADJ
fsr-3229	1166	2	services	service	NOUN
fsr-3229	1166	3	review	review	PROPN
fsr-3229	1166	4	,	,	PUNCT
fsr-3229	1166	5	6	6	NUM
fsr-3229	1166	6	,	,	PUNCT
fsr-3229	1166	7	243–256	243–256	NUM
fsr-3229	1166	8	.	.	PUNCT
fsr-3229	1167	1	horan	horan	PROPN
fsr-3229	1167	2	,	,	PUNCT
fsr-3229	1167	3	s.	s.	PROPN
fsr-3229	1167	4	m.	m.	PROPN
fsr-3229	1167	5	,	,	PUNCT
fsr-3229	1167	6	&	&	CCONJ
fsr-3229	1167	7	peterson	peterson	PROPN
fsr-3229	1167	8	,	,	PUNCT
fsr-3229	1167	9	j.	j.	PROPN
fsr-3229	1167	10	h.	h.	PROPN
fsr-3229	1167	11	(	(	PUNCT
fsr-3229	1167	12	2001	2001	NUM
fsr-3229	1167	13	)	)	PUNCT
fsr-3229	1167	14	.	.	PUNCT
fsr-3229	1168	1	a	a	DET
fsr-3229	1168	2	reexamination	reexamination	NOUN
fsr-3229	1168	3	of	of	ADP
fsr-3229	1168	4	tax	tax	NOUN
fsr-3229	1168	5	-	-	PUNCT
fsr-3229	1168	6	deductible	deductible	ADJ
fsr-3229	1168	7	iras	ira	NOUN
fsr-3229	1168	8	,	,	PUNCT
fsr-3229	1168	9	roth	roth	NOUN
fsr-3229	1168	10	iras	ira	NOUN
fsr-3229	1168	11	,	,	PUNCT
fsr-3229	1168	12	and	and	CCONJ
fsr-3229	1168	13	401(k	401(k	NOUN
fsr-3229	1168	14	)	)	PUNCT
fsr-3229	1168	15	investments	investment	NOUN
fsr-3229	1168	16	.	.	PUNCT
fsr-3229	1169	1	financial	financial	ADJ
fsr-3229	1169	2	services	service	NOUN
fsr-3229	1169	3	review	review	PROPN
fsr-3229	1169	4	,	,	PUNCT
fsr-3229	1169	5	10	10	NUM
fsr-3229	1169	6	,	,	PUNCT
fsr-3229	1169	7	87–100	87–100	PROPN
fsr-3229	1169	8	.	.	PUNCT
fsr-3229	1170	1	horan	horan	PROPN
fsr-3229	1170	2	,	,	PUNCT
fsr-3229	1170	3	s.	s.	PROPN
fsr-3229	1170	4	m.	m.	PROPN
fsr-3229	1170	5	,	,	PUNCT
fsr-3229	1170	6	&	&	CCONJ
fsr-3229	1170	7	zaman	zaman	PROPN
fsr-3229	1170	8	,	,	PUNCT
fsr-3229	1170	9	a.	a.	NOUN
fsr-3229	1170	10	a.	a.	NOUN
fsr-3229	1170	11	(	(	PUNCT
fsr-3229	1170	12	2009	2009	NUM
fsr-3229	1170	13	)	)	PUNCT
fsr-3229	1170	14	.	.	PUNCT
fsr-3229	1171	1	iras	iras	PROPN
fsr-3229	1171	2	under	under	ADP
fsr-3229	1171	3	progressive	progressive	ADJ
fsr-3229	1171	4	tax	tax	NOUN
fsr-3229	1171	5	regimes	regime	NOUN
fsr-3229	1171	6	and	and	CCONJ
fsr-3229	1171	7	income	income	NOUN
fsr-3229	1171	8	growth	growth	NOUN
fsr-3229	1171	9	.	.	PUNCT
fsr-3229	1172	1	financial	financial	ADJ
fsr-3229	1172	2	services	service	NOUN
fsr-3229	1172	3	review	review	PROPN
fsr-3229	1172	4	,	,	PUNCT
fsr-3229	1172	5	18	18	NUM
fsr-3229	1172	6	,	,	PUNCT
fsr-3229	1172	7	195–211	195–211	NUM
fsr-3229	1172	8	.	.	PUNCT
fsr-3229	1173	1	hrung	hrung	PROPN
fsr-3229	1173	2	,	,	PUNCT
fsr-3229	1173	3	w.	w.	PROPN
fsr-3229	1173	4	b.	b.	PROPN
fsr-3229	1173	5	(	(	PUNCT
fsr-3229	1173	6	2007	2007	NUM
fsr-3229	1173	7	)	)	PUNCT
fsr-3229	1173	8	.	.	PUNCT
fsr-3229	1174	1	determinants	determinant	NOUN
fsr-3229	1174	2	of	of	ADP
fsr-3229	1174	3	the	the	DET
fsr-3229	1174	4	choice	choice	NOUN
fsr-3229	1174	5	between	between	ADP
fsr-3229	1174	6	roth	roth	NOUN
fsr-3229	1174	7	and	and	CCONJ
fsr-3229	1174	8	deductible	deductible	ADJ
fsr-3229	1174	9	iras	ira	NOUN
fsr-3229	1174	10	.	.	PUNCT
fsr-3229	1175	1	journal	journal	PROPN
fsr-3229	1175	2	of	of	ADP
fsr-3229	1175	3	the	the	DET
fsr-3229	1175	4	american	american	PROPN
fsr-3229	1175	5	taxation	taxation	PROPN
fsr-3229	1175	6	association	association	PROPN
fsr-3229	1175	7	,	,	PUNCT
fsr-3229	1175	8	29	29	NUM
fsr-3229	1175	9	,	,	PUNCT
fsr-3229	1175	10	27–42	27–42	NUM
fsr-3229	1175	11	.	.	PUNCT
fsr-3229	1176	1	hulse	hulse	PROPN
fsr-3229	1176	2	,	,	PUNCT
fsr-3229	1176	3	d.	d.	PROPN
fsr-3229	1176	4	w.	w.	PROPN
fsr-3229	1176	5	(	(	PUNCT
fsr-3229	1176	6	2003	2003	NUM
fsr-3229	1176	7	)	)	PUNCT
fsr-3229	1176	8	.	.	PUNCT
fsr-3229	1177	1	embedded	embed	VERB
fsr-3229	1177	2	options	option	NOUN
fsr-3229	1177	3	and	and	CCONJ
fsr-3229	1177	4	tax	tax	NOUN
fsr-3229	1177	5	decisions	decision	NOUN
fsr-3229	1177	6	:	:	PUNCT
fsr-3229	1177	7	a	a	DET
fsr-3229	1177	8	reconsideration	reconsideration	NOUN
fsr-3229	1177	9	of	of	ADP
fsr-3229	1177	10	the	the	DET
fsr-3229	1177	11	traditional	traditional	ADJ
fsr-3229	1177	12	vs.	vs.	X
fsr-3229	1177	13	roth	roth	PROPN
fsr-3229	1177	14	ira	ira	PROPN
fsr-3229	1177	15	decision	decision	NOUN
fsr-3229	1177	16	.	.	PUNCT
fsr-3229	1178	1	journal	journal	NOUN
fsr-3229	1178	2	of	of	ADP
fsr-3229	1178	3	the	the	DET
fsr-3229	1178	4	american	american	PROPN
fsr-3229	1178	5	taxation	taxation	PROPN
fsr-3229	1178	6	association	association	PROPN
fsr-3229	1178	7	,	,	PUNCT
fsr-3229	1178	8	25	25	NUM
fsr-3229	1178	9	,	,	PUNCT
fsr-3229	1178	10	39–52	39–52	NUM
fsr-3229	1178	11	.	.	PUNCT
fsr-3229	1179	1	krishnan	krishnan	PROPN
fsr-3229	1179	2	,	,	PUNCT
fsr-3229	1179	3	v.	v.	PROPN
fsr-3229	1179	4	s.	s.	PROPN
fsr-3229	1179	5	,	,	PUNCT
fsr-3229	1179	6	&	&	CCONJ
fsr-3229	1179	7	lawrence	lawrence	PROPN
fsr-3229	1179	8	,	,	PUNCT
fsr-3229	1179	9	s.	s.	PROPN
fsr-3229	1179	10	(	(	PUNCT
fsr-3229	1179	11	2001	2001	NUM
fsr-3229	1179	12	)	)	PUNCT
fsr-3229	1179	13	.	.	PUNCT
fsr-3229	1180	1	analysis	analysis	NOUN
fsr-3229	1180	2	of	of	ADP
fsr-3229	1180	3	investment	investment	NOUN
fsr-3229	1180	4	choices	choice	NOUN
fsr-3229	1180	5	for	for	ADP
fsr-3229	1180	6	retirement	retirement	NOUN
fsr-3229	1180	7	:	:	PUNCT
fsr-3229	1180	8	a	a	DET
fsr-3229	1180	9	new	new	ADJ
fsr-3229	1180	10	approach	approach	NOUN
fsr-3229	1180	11	and	and	CCONJ
fsr-3229	1180	12	perspective	perspective	NOUN
fsr-3229	1180	13	.	.	PUNCT
fsr-3229	1181	1	financial	financial	ADJ
fsr-3229	1181	2	services	service	NOUN
fsr-3229	1181	3	review	review	PROPN
fsr-3229	1181	4	,	,	PUNCT
fsr-3229	1181	5	10	10	NUM
fsr-3229	1181	6	,	,	PUNCT
fsr-3229	1181	7	75–86	75–86	NUM
fsr-3229	1181	8	.	.	PUNCT
fsr-3229	1182	1	ragsdale	ragsdale	PROPN
fsr-3229	1182	2	,	,	PUNCT
fsr-3229	1182	3	c.	c.	PROPN
fsr-3229	1182	4	t.	t.	PROPN
fsr-3229	1182	5	,	,	PUNCT
fsr-3229	1182	6	seila	seila	NOUN
fsr-3229	1182	7	,	,	PUNCT
fsr-3229	1182	8	a.	a.	PROPN
fsr-3229	1182	9	f.	f.	PROPN
fsr-3229	1182	10	,	,	PUNCT
fsr-3229	1182	11	&	&	CCONJ
fsr-3229	1182	12	little	little	ADJ
fsr-3229	1182	13	,	,	PUNCT
fsr-3229	1182	14	p.	p.	NOUN
fsr-3229	1182	15	l.	l.	PROPN
fsr-3229	1182	16	(	(	PUNCT
fsr-3229	1182	17	1994	1994	NUM
fsr-3229	1182	18	)	)	PUNCT
fsr-3229	1182	19	.	.	PUNCT
fsr-3229	1183	1	an	an	DET
fsr-3229	1183	2	optimization	optimization	NOUN
fsr-3229	1183	3	model	model	NOUN
fsr-3229	1183	4	for	for	ADP
fsr-3229	1183	5	scheduling	scheduling	NOUN
fsr-3229	1183	6	withdrawals	withdrawal	NOUN
fsr-3229	1183	7	from	from	ADP
fsr-3229	1183	8	tax	tax	NOUN
fsr-3229	1183	9	deferred	defer	VERB
fsr-3229	1183	10	retirement	retirement	NOUN
fsr-3229	1183	11	accounts	account	NOUN
fsr-3229	1183	12	.	.	PUNCT
fsr-3229	1184	1	financial	financial	ADJ
fsr-3229	1184	2	services	service	NOUN
fsr-3229	1184	3	review	review	PROPN
fsr-3229	1184	4	,	,	PUNCT
fsr-3229	1184	5	3	3	NUM
fsr-3229	1184	6	,	,	PUNCT
fsr-3229	1184	7	93–108	93–108	NUM
fsr-3229	1184	8	.	.	PUNCT
fsr-3229	1185	1	scholes	scholes	PROPN
fsr-3229	1185	2	,	,	PUNCT
fsr-3229	1185	3	m.	m.	NOUN
fsr-3229	1185	4	s.	s.	PROPN
fsr-3229	1185	5	,	,	PUNCT
fsr-3229	1185	6	&	&	CCONJ
fsr-3229	1185	7	wolfson	wolfson	PROPN
fsr-3229	1185	8	,	,	PUNCT
fsr-3229	1185	9	m.	m.	NOUN
fsr-3229	1185	10	a.	a.	NOUN
fsr-3229	1185	11	(	(	PUNCT
fsr-3229	1185	12	1992	1992	NUM
fsr-3229	1185	13	)	)	PUNCT
fsr-3229	1185	14	.	.	PUNCT
fsr-3229	1186	1	taxes	taxis	NOUN
fsr-3229	1186	2	and	and	CCONJ
fsr-3229	1186	3	business	business	NOUN
fsr-3229	1186	4	strategy	strategy	NOUN
fsr-3229	1186	5	:	:	PUNCT
fsr-3229	1186	6	a	a	DET
fsr-3229	1186	7	planning	planning	NOUN
fsr-3229	1186	8	approach	approach	NOUN
fsr-3229	1186	9	(	(	PUNCT
fsr-3229	1186	10	1st	1st	ADJ
fsr-3229	1186	11	ed	ed	NOUN
fsr-3229	1186	12	.	.	PUNCT
fsr-3229	1186	13	)	)	PUNCT
fsr-3229	1186	14	.	.	PUNCT
fsr-3229	1187	1	englewood	englewood	PROPN
fsr-3229	1187	2	cliff	cliff	PROPN
fsr-3229	1187	3	,	,	PUNCT
fsr-3229	1187	4	nj	nj	PROPN
fsr-3229	1187	5	:	:	PUNCT
fsr-3229	1187	6	prentice	prentice	PROPN
fsr-3229	1187	7	hall	hall	PROPN
fsr-3229	1187	8	,	,	PUNCT
fsr-3229	1187	9	inc	inc	PROPN
fsr-3229	1187	10	.	.	PROPN
fsr-3229	1187	11	seida	seida	PROPN
fsr-3229	1187	12	,	,	PUNCT
fsr-3229	1187	13	j.	j.	PROPN
fsr-3229	1187	14	a.	a.	PROPN
fsr-3229	1187	15	,	,	PUNCT
fsr-3229	1187	16	&	&	CCONJ
fsr-3229	1187	17	stern	stern	PROPN
fsr-3229	1187	18	,	,	PUNCT
fsr-3229	1187	19	j.	j.	PROPN
fsr-3229	1187	20	j.	j.	PROPN
fsr-3229	1187	21	(	(	PUNCT
fsr-3229	1187	22	1998	1998	NUM
fsr-3229	1187	23	)	)	PUNCT
fsr-3229	1187	24	.	.	PUNCT
fsr-3229	1188	1	extending	extend	VERB
fsr-3229	1188	2	scholes	schole	NOUN
fsr-3229	1188	3	/	/	SYM
fsr-3229	1188	4	wolfson	wolfson	PROPN
fsr-3229	1188	5	for	for	ADP
fsr-3229	1188	6	post-1997	post-1997	ADJ
fsr-3229	1188	7	pension	pension	NOUN
fsr-3229	1188	8	investments	investment	NOUN
fsr-3229	1188	9	:	:	PUNCT
fsr-3229	1188	10	application	application	NOUN
fsr-3229	1188	11	to	to	ADP
fsr-3229	1188	12	the	the	DET
fsr-3229	1188	13	roth	roth	PROPN
fsr-3229	1188	14	ira	ira	PROPN
fsr-3229	1188	15	contribution	contribution	NOUN
fsr-3229	1188	16	and	and	CCONJ
fsr-3229	1188	17	rollover	rollover	NOUN
fsr-3229	1188	18	decisions	decision	NOUN
fsr-3229	1188	19	.	.	PUNCT
fsr-3229	1189	1	journal	journal	NOUN
fsr-3229	1189	2	of	of	ADP
fsr-3229	1189	3	the	the	DET
fsr-3229	1189	4	american	american	PROPN
fsr-3229	1189	5	taxation	taxation	PROPN
fsr-3229	1189	6	association	association	PROPN
fsr-3229	1189	7	,	,	PUNCT
fsr-3229	1189	8	20	20	NUM
fsr-3229	1189	9	,	,	PUNCT
fsr-3229	1189	10	100–110	100–110	NUM
fsr-3229	1189	11	.	.	PUNCT
fsr-3229	1190	1	shynkevich	shynkevich	PROPN
fsr-3229	1190	2	,	,	PUNCT
fsr-3229	1190	3	a.	a.	PROPN
fsr-3229	1190	4	(	(	PUNCT
fsr-3229	1190	5	2013	2013	NUM
fsr-3229	1190	6	)	)	PUNCT
fsr-3229	1190	7	.	.	PUNCT
fsr-3229	1191	1	optimal	optimal	ADJ
fsr-3229	1191	2	contribution	contribution	NOUN
fsr-3229	1191	3	strategy	strategy	NOUN
fsr-3229	1191	4	as	as	ADP
fsr-3229	1191	5	a	a	DET
fsr-3229	1191	6	function	function	NOUN
fsr-3229	1191	7	of	of	ADP
fsr-3229	1191	8	the	the	DET
fsr-3229	1191	9	optimal	optimal	ADJ
fsr-3229	1191	10	withdrawal	withdrawal	NOUN
fsr-3229	1191	11	decision	decision	NOUN
fsr-3229	1191	12	making	making	NOUN
fsr-3229	1191	13	:	:	PUNCT
fsr-3229	1191	14	case	case	NOUN
fsr-3229	1191	15	of	of	ADP
fsr-3229	1191	16	deductible	deductible	ADJ
fsr-3229	1191	17	ira	ira	PROPN
fsr-3229	1191	18	versus	versus	ADP
fsr-3229	1191	19	roth	roth	PROPN
fsr-3229	1191	20	ira	ira	PROPN
fsr-3229	1191	21	.	.	PUNCT
fsr-3229	1192	1	financial	financial	PROPN
fsr-3229	1192	2	services	services	PROPN
fsr-3229	1192	3	review	review	PROPN
fsr-3229	1192	4	,	,	PUNCT
fsr-3229	1192	5	22	22	NUM
fsr-3229	1192	6	,	,	PUNCT
fsr-3229	1192	7	51–75	51–75	NUM
fsr-3229	1192	8	.	.	PUNCT
fsr-3229	1193	1	sibley	sibley	PROPN
fsr-3229	1193	2	,	,	PUNCT
fsr-3229	1193	3	m.	m.	NOUN
fsr-3229	1193	4	(	(	PUNCT
fsr-3229	1193	5	2002	2002	NUM
fsr-3229	1193	6	)	)	PUNCT
fsr-3229	1193	7	.	.	PUNCT
fsr-3229	1194	1	on	on	ADP
fsr-3229	1194	2	the	the	DET
fsr-3229	1194	3	valuation	valuation	NOUN
fsr-3229	1194	4	of	of	ADP
fsr-3229	1194	5	tax	tax	NOUN
fsr-3229	1194	6	-	-	PUNCT
fsr-3229	1194	7	advantaged	advantaged	ADJ
fsr-3229	1194	8	retirement	retirement	NOUN
fsr-3229	1194	9	accounts	account	NOUN
fsr-3229	1194	10	.	.	PUNCT
fsr-3229	1195	1	financial	financial	ADJ
fsr-3229	1195	2	services	service	NOUN
fsr-3229	1195	3	review	review	NOUN
fsr-3229	1195	4	,	,	PUNCT
fsr-3229	1195	5	11	11	NUM
fsr-3229	1195	6	,	,	PUNCT
fsr-3229	1195	7	233–251	233–251	NUM
fsr-3229	1195	8	.	.	PUNCT
fsr-3229	1196	1	suarez	suarez	PROPN
fsr-3229	1196	2	,	,	PUNCT
fsr-3229	1196	3	e.	e.	PROPN
fsr-3229	1196	4	d.	d.	PROPN
fsr-3229	1196	5	,	,	PUNCT
fsr-3229	1196	6	suarez	suarez	PROPN
fsr-3229	1196	7	,	,	PUNCT
fsr-3229	1196	8	a.	a.	PROPN
fsr-3229	1196	9	,	,	PUNCT
fsr-3229	1196	10	&	&	CCONJ
fsr-3229	1196	11	walz	walz	PROPN
fsr-3229	1196	12	,	,	PUNCT
fsr-3229	1196	13	d.t	d.t	PROPN
fsr-3229	1196	14	.	.	PROPN
fsr-3229	1196	15	(	(	PUNCT
fsr-3229	1196	16	2015	2015	NUM
fsr-3229	1196	17	)	)	PUNCT
fsr-3229	1196	18	.	.	PUNCT
fsr-3229	1197	1	the	the	DET
fsr-3229	1197	2	perfect	perfect	ADJ
fsr-3229	1197	3	withdrawal	withdrawal	NOUN
fsr-3229	1197	4	amount	amount	NOUN
fsr-3229	1197	5	:	:	PUNCT
fsr-3229	1197	6	a	a	DET
fsr-3229	1197	7	methodology	methodology	NOUN
fsr-3229	1197	8	for	for	ADP
fsr-3229	1197	9	creating	create	VERB
fsr-3229	1197	10	retirement	retirement	NOUN
fsr-3229	1197	11	account	account	NOUN
fsr-3229	1197	12	distribution	distribution	NOUN
fsr-3229	1197	13	strategies	strategy	NOUN
fsr-3229	1197	14	.	.	PUNCT
fsr-3229	1198	1	financial	financial	ADJ
fsr-3229	1198	2	services	service	NOUN
fsr-3229	1198	3	review	review	PROPN
fsr-3229	1198	4	,	,	PUNCT
fsr-3229	1198	5	24	24	NUM
fsr-3229	1198	6	,	,	PUNCT
fsr-3229	1198	7	331–357	331–357	NUM
fsr-3229	1198	8	.	.	PUNCT
fsr-3229	1198	9	welch	welch	PROPN
fsr-3229	1198	10	,	,	PUNCT
fsr-3229	1198	11	j.	j.	PROPN
fsr-3229	1198	12	s.	s.	PROPN
fsr-3229	1198	13	(	(	PUNCT
fsr-3229	1198	14	2008	2008	NUM
fsr-3229	1198	15	)	)	PUNCT
fsr-3229	1198	16	.	.	PUNCT
fsr-3229	1199	1	optimal	optimal	ADJ
fsr-3229	1199	2	distributions	distribution	NOUN
fsr-3229	1199	3	from	from	ADP
fsr-3229	1199	4	tax	tax	NOUN
fsr-3229	1199	5	-	-	PUNCT
fsr-3229	1199	6	advantaged	advantaged	ADJ
fsr-3229	1199	7	retirement	retirement	NOUN
fsr-3229	1199	8	accounts	account	NOUN
fsr-3229	1199	9	(	(	PUNCT
fsr-3229	1199	10	available	available	ADJ
fsr-3229	1199	11	at	at	ADP
fsr-3229	1199	12	:	:	PUNCT
fsr-3229	1199	13	http://	http://	PROPN
fsr-3229	1199	14	www.i-orp.com/modeldescription/modeldescriptionk.pdf	www.i-orp.com/modeldescription/modeldescriptionk.pdf	PROPN
fsr-3229	1199	15	)	)	PUNCT
fsr-3229	1199	16	.	.	PUNCT
fsr-3229	1200	1	welch	welch	PROPN
fsr-3229	1200	2	,	,	PUNCT
fsr-3229	1200	3	j.	j.	PROPN
fsr-3229	1200	4	s.	s.	PROPN
fsr-3229	1200	5	(	(	PUNCT
fsr-3229	1200	6	2015	2015	NUM
fsr-3229	1200	7	)	)	PUNCT
fsr-3229	1200	8	.	.	PUNCT
fsr-3229	1201	1	mitigating	mitigate	VERB
fsr-3229	1201	2	the	the	DET
fsr-3229	1201	3	impact	impact	NOUN
fsr-3229	1201	4	of	of	ADP
fsr-3229	1201	5	personal	personal	ADJ
fsr-3229	1201	6	income	income	NOUN
fsr-3229	1201	7	taxes	taxis	NOUN
fsr-3229	1201	8	on	on	ADP
fsr-3229	1201	9	retirement	retirement	NOUN
fsr-3229	1201	10	savings	saving	NOUN
fsr-3229	1201	11	distributions	distribution	NOUN
fsr-3229	1201	12	.	.	PUNCT
fsr-3229	1202	1	journal	journal	NOUN
fsr-3229	1202	2	of	of	ADP
fsr-3229	1202	3	personal	personal	ADJ
fsr-3229	1202	4	finance	finance	NOUN
fsr-3229	1202	5	,	,	PUNCT
fsr-3229	1202	6	14	14	NUM
fsr-3229	1202	7	,	,	PUNCT
fsr-3229	1202	8	17–25	17–25	NUM
fsr-3229	1202	9	.	.	PUNCT
fsr-3229	1203	1	414	414	NUM
fsr-3229	1203	2	r.m	r.m	PROPN
fsr-3229	1203	3	.	.	PROPN
fsr-3229	1203	4	hull	hull	PROPN
fsr-3229	1203	5	,	,	PUNCT
fsr-3229	1203	6	j.b	j.b	PROPN
fsr-3229	1203	7	.	.	PROPN
fsr-3229	1203	8	hull	hull	NOUN
fsr-3229	1203	9	/	/	SYM
fsr-3229	1203	10	financial	financial	ADJ
fsr-3229	1203	11	services	service	NOUN
fsr-3229	1203	12	review	review	VERB
fsr-3229	1203	13	25	25	NUM
fsr-3229	1203	14	(	(	PUNCT
fsr-3229	1203	15	2016	2016	NUM
fsr-3229	1203	16	)	)	PUNCT
fsr-3229	1203	17	373–414	373–414	NUM