id	sid	tid	token	lemma	pos
fsr-3283	1	1	from	from	ADP
fsr-3283	1	2	the	the	DET
fsr-3283	1	3	editor	editor	NOUN
fsr-3283	1	4	this	this	DET
fsr-3283	1	5	issue	issue	NOUN
fsr-3283	1	6	contains	contain	VERB
fsr-3283	1	7	issue	issue	NOUN
fsr-3283	1	8	3	3	NUM
fsr-3283	1	9	of	of	ADP
fsr-3283	1	10	volume	volume	NOUN
fsr-3283	1	11	25	25	NUM
fsr-3283	1	12	of	of	ADP
fsr-3283	1	13	financial	financial	ADJ
fsr-3283	1	14	services	service	NOUN
fsr-3283	1	15	review	review	NOUN
fsr-3283	1	16	(	(	PUNCT
fsr-3283	1	17	fsr	fsr	PROPN
fsr-3283	1	18	)	)	PUNCT
fsr-3283	1	19	.	.	PUNCT
fsr-3283	2	1	i	i	PRON
fsr-3283	2	2	would	would	AUX
fsr-3283	2	3	like	like	VERB
fsr-3283	2	4	to	to	PART
fsr-3283	2	5	thank	thank	VERB
fsr-3283	2	6	the	the	DET
fsr-3283	2	7	board	board	NOUN
fsr-3283	2	8	and	and	CCONJ
fsr-3283	2	9	members	member	NOUN
fsr-3283	2	10	of	of	ADP
fsr-3283	2	11	the	the	DET
fsr-3283	2	12	academy	academy	NOUN
fsr-3283	2	13	of	of	ADP
fsr-3283	2	14	financial	financial	ADJ
fsr-3283	2	15	services	service	NOUN
fsr-3283	2	16	for	for	ADP
fsr-3283	2	17	their	their	PRON
fsr-3283	2	18	continued	continue	VERB
fsr-3283	2	19	support	support	NOUN
fsr-3283	2	20	.	.	PUNCT
fsr-3283	3	1	i	i	PRON
fsr-3283	3	2	continue	continue	VERB
fsr-3283	3	3	to	to	PART
fsr-3283	3	4	work	work	VERB
fsr-3283	3	5	in	in	ADP
fsr-3283	3	6	broadening	broaden	VERB
fsr-3283	3	7	the	the	DET
fsr-3283	3	8	scope	scope	NOUN
fsr-3283	3	9	of	of	ADP
fsr-3283	3	10	articles	article	NOUN
fsr-3283	3	11	,	,	PUNCT
fsr-3283	3	12	while	while	SCONJ
fsr-3283	3	13	still	still	ADV
fsr-3283	3	14	focusing	focus	VERB
fsr-3283	3	15	on	on	ADP
fsr-3283	3	16	individual	individual	ADJ
fsr-3283	3	17	financial	financial	ADJ
fsr-3283	3	18	management	management	NOUN
fsr-3283	3	19	and	and	CCONJ
fsr-3283	3	20	personal	personal	ADJ
fsr-3283	3	21	financial	financial	ADJ
fsr-3283	3	22	planning	planning	NOUN
fsr-3283	3	23	.	.	PUNCT
fsr-3283	4	1	i	i	PRON
fsr-3283	4	2	encourage	encourage	VERB
fsr-3283	4	3	authors	author	NOUN
fsr-3283	4	4	to	to	PART
fsr-3283	4	5	reach	reach	VERB
fsr-3283	4	6	out	out	ADP
fsr-3283	4	7	when	when	SCONJ
fsr-3283	4	8	discussing	discuss	VERB
fsr-3283	4	9	implications	implication	NOUN
fsr-3283	4	10	of	of	ADP
fsr-3283	4	11	their	their	PRON
fsr-3283	4	12	findings	finding	NOUN
fsr-3283	4	13	in	in	ADP
fsr-3283	4	14	a	a	DET
fsr-3283	4	15	more	more	ADV
fsr-3283	4	16	comprehensive	comprehensive	ADJ
fsr-3283	4	17	way	way	NOUN
fsr-3283	4	18	.	.	PUNCT
fsr-3283	5	1	as	as	SCONJ
fsr-3283	5	2	such	such	ADJ
fsr-3283	5	3	,	,	PUNCT
fsr-3283	5	4	all	all	DET
fsr-3283	5	5	articles	article	NOUN
fsr-3283	5	6	in	in	ADP
fsr-3283	5	7	the	the	DET
fsr-3283	5	8	journal	journal	NOUN
fsr-3283	5	9	more	more	ADV
fsr-3283	5	10	appropriately	appropriately	ADV
fsr-3283	5	11	relate	relate	VERB
fsr-3283	5	12	to	to	ADP
fsr-3283	5	13	financial	financial	ADJ
fsr-3283	5	14	planning	planning	NOUN
fsr-3283	5	15	issues	issue	NOUN
fsr-3283	5	16	.	.	PUNCT
fsr-3283	6	1	the	the	DET
fsr-3283	6	2	lead	lead	ADJ
fsr-3283	6	3	article	article	NOUN
fsr-3283	6	4	strategic	strategic	ADJ
fsr-3283	6	5	complexity	complexity	NOUN
fsr-3283	6	6	in	in	ADP
fsr-3283	6	7	investment	investment	NOUN
fsr-3283	6	8	management	management	NOUN
fsr-3283	6	9	fee	fee	NOUN
fsr-3283	6	10	disclosures	disclosure	NOUN
fsr-3283	6	11	”	"	PUNCT
fsr-3283	6	12	is	be	AUX
fsr-3283	6	13	coauthored	coauthore	VERB
fsr-3283	6	14	by	by	ADP
fsr-3283	6	15	leslie	leslie	PROPN
fsr-3283	6	16	a.	a.	PROPN
fsr-3283	6	17	muller	muller	PROPN
fsr-3283	6	18	at	at	ADP
fsr-3283	6	19	grand	grand	PROPN
fsr-3283	6	20	valley	valley	PROPN
fsr-3283	6	21	state	state	PROPN
fsr-3283	6	22	university	university	PROPN
fsr-3283	6	23	and	and	CCONJ
fsr-3283	6	24	john	john	PROPN
fsr-3283	6	25	turner	turner	PROPN
fsr-3283	6	26	at	at	ADP
fsr-3283	6	27	pension	pension	NOUN
fsr-3283	6	28	policy	policy	NOUN
fsr-3283	6	29	center	center	NOUN
fsr-3283	6	30	.	.	PUNCT
fsr-3283	7	1	this	this	DET
fsr-3283	7	2	paper	paper	NOUN
fsr-3283	7	3	develops	develop	VERB
fsr-3283	7	4	a	a	DET
fsr-3283	7	5	measure	measure	NOUN
fsr-3283	7	6	of	of	ADP
fsr-3283	7	7	complexity	complexity	NOUN
fsr-3283	7	8	in	in	ADP
fsr-3283	7	9	fee	fee	NOUN
fsr-3283	7	10	disclosures	disclosure	NOUN
fsr-3283	7	11	.	.	PUNCT
fsr-3283	8	1	their	their	PRON
fsr-3283	8	2	data	datum	NOUN
fsr-3283	8	3	validates	validate	VERB
fsr-3283	8	4	the	the	DET
fsr-3283	8	5	measure	measure	NOUN
fsr-3283	8	6	of	of	ADP
fsr-3283	8	7	complexity	complexity	NOUN
fsr-3283	8	8	and	and	CCONJ
fsr-3283	8	9	indicates	indicate	VERB
fsr-3283	8	10	that	that	SCONJ
fsr-3283	8	11	people	people	NOUN
fsr-3283	8	12	who	who	PRON
fsr-3283	8	13	are	be	AUX
fsr-3283	8	14	more	more	ADV
fsr-3283	8	15	financially	financially	ADV
fsr-3283	8	16	literate	literate	ADJ
fsr-3283	8	17	are	be	AUX
fsr-3283	8	18	better	well	ADV
fsr-3283	8	19	able	able	ADJ
fsr-3283	8	20	to	to	PART
fsr-3283	8	21	understand	understand	VERB
fsr-3283	8	22	complex	complex	ADJ
fsr-3283	8	23	fee	fee	NOUN
fsr-3283	8	24	disclosures	disclosure	NOUN
fsr-3283	8	25	,	,	PUNCT
fsr-3283	8	26	but	but	CCONJ
fsr-3283	8	27	that	that	SCONJ
fsr-3283	8	28	even	even	ADV
fsr-3283	8	29	people	people	NOUN
fsr-3283	8	30	with	with	ADP
fsr-3283	8	31	the	the	DET
fsr-3283	8	32	presumption	presumption	NOUN
fsr-3283	8	33	of	of	ADP
fsr-3283	8	34	a	a	DET
fsr-3283	8	35	relatively	relatively	ADV
fsr-3283	8	36	high	high	ADJ
fsr-3283	8	37	degree	degree	NOUN
fsr-3283	8	38	of	of	ADP
fsr-3283	8	39	financial	financial	ADJ
fsr-3283	8	40	literacy	literacy	NOUN
fsr-3283	8	41	are	be	AUX
fsr-3283	8	42	not	not	PART
fsr-3283	8	43	all	all	ADV
fsr-3283	8	44	able	able	ADJ
fsr-3283	8	45	to	to	PART
fsr-3283	8	46	decipher	decipher	VERB
fsr-3283	8	47	complex	complex	ADJ
fsr-3283	8	48	fee	fee	NOUN
fsr-3283	8	49	disclosures	disclosure	NOUN
fsr-3283	8	50	.	.	PUNCT
fsr-3283	9	1	the	the	DET
fsr-3283	9	2	second	second	ADJ
fsr-3283	9	3	article	article	NOUN
fsr-3283	9	4	“	"	PUNCT
fsr-3283	9	5	the	the	DET
fsr-3283	9	6	evidence	evidence	NOUN
fsr-3283	9	7	on	on	ADP
fsr-3283	9	8	target	target	NOUN
fsr-3283	9	9	-	-	PUNCT
fsr-3283	9	10	date	date	NOUN
fsr-3283	9	11	mutual	mutual	ADJ
fsr-3283	9	12	funds	fund	NOUN
fsr-3283	9	13	”	"	PUNCT
fsr-3283	9	14	is	be	AUX
fsr-3283	9	15	authored	author	VERB
fsr-3283	9	16	by	by	ADP
fsr-3283	9	17	sandeep	sandeep	PROPN
fsr-3283	9	18	singh	singh	PROPN
fsr-3283	9	19	at	at	ADP
fsr-3283	9	20	college	college	NOUN
fsr-3283	9	21	at	at	ADP
fsr-3283	9	22	brockport	brockport	PROPN
fsr-3283	9	23	,	,	PUNCT
fsr-3283	9	24	suny	suny	PROPN
fsr-3283	9	25	.	.	PUNCT
fsr-3283	10	1	the	the	DET
fsr-3283	10	2	author	author	NOUN
fsr-3283	10	3	conducts	conduct	VERB
fsr-3283	10	4	a	a	DET
fsr-3283	10	5	survey	survey	NOUN
fsr-3283	10	6	of	of	ADP
fsr-3283	10	7	the	the	DET
fsr-3283	10	8	theory	theory	NOUN
fsr-3283	10	9	and	and	CCONJ
fsr-3283	10	10	recommendations	recommendation	NOUN
fsr-3283	10	11	on	on	ADP
fsr-3283	10	12	tdf	tdf	PROPN
fsr-3283	10	13	glide	glide	PROPN
fsr-3283	10	14	paths	path	NOUN
fsr-3283	10	15	which	which	PRON
fsr-3283	10	16	confirms	confirm	VERB
fsr-3283	10	17	a	a	DET
fsr-3283	10	18	trend	trend	NOUN
fsr-3283	10	19	towards	towards	ADP
fsr-3283	10	20	focusing	focus	VERB
fsr-3283	10	21	on	on	ADP
fsr-3283	10	22	meeting	meet	VERB
fsr-3283	10	23	retirement	retirement	NOUN
fsr-3283	10	24	liabilities	liability	NOUN
fsr-3283	10	25	,	,	PUNCT
fsr-3283	10	26	rather	rather	ADV
fsr-3283	10	27	than	than	ADP
fsr-3283	10	28	optimizing	optimize	VERB
fsr-3283	10	29	asset	asset	NOUN
fsr-3283	10	30	only	only	ADV
fsr-3283	10	31	portfolios	portfolio	NOUN
fsr-3283	10	32	.	.	PUNCT
fsr-3283	11	1	after	after	ADP
fsr-3283	11	2	a	a	DET
fsr-3283	11	3	review	review	NOUN
fsr-3283	11	4	of	of	ADP
fsr-3283	11	5	performance	performance	NOUN
fsr-3283	11	6	evaluation	evaluation	NOUN
fsr-3283	11	7	metrics	metric	NOUN
fsr-3283	11	8	for	for	ADP
fsr-3283	11	9	tdfs	tdfs	NOUN
fsr-3283	11	10	,	,	PUNCT
fsr-3283	11	11	he	he	PRON
fsr-3283	11	12	shows	show	VERB
fsr-3283	11	13	that	that	SCONJ
fsr-3283	11	14	none	none	NOUN
fsr-3283	11	15	of	of	ADP
fsr-3283	11	16	the	the	DET
fsr-3283	11	17	available	available	ADJ
fsr-3283	11	18	indexes	index	NOUN
fsr-3283	11	19	possess	possess	VERB
fsr-3283	11	20	all	all	DET
fsr-3283	11	21	seven	seven	NUM
fsr-3283	11	22	characteristics	characteristic	NOUN
fsr-3283	11	23	of	of	ADP
fsr-3283	11	24	an	an	DET
fsr-3283	11	25	ideal	ideal	ADJ
fsr-3283	11	26	benchmark	benchmark	NOUN
fsr-3283	11	27	.	.	PUNCT
fsr-3283	12	1	he	he	PRON
fsr-3283	12	2	recommends	recommend	VERB
fsr-3283	12	3	that	that	SCONJ
fsr-3283	12	4	plan	plan	NOUN
fsr-3283	12	5	sponsors	sponsor	NOUN
fsr-3283	12	6	can	can	AUX
fsr-3283	12	7	provide	provide	VERB
fsr-3283	12	8	better	well	ADJ
fsr-3283	12	9	outcomes	outcome	NOUN
fsr-3283	12	10	by	by	ADP
fsr-3283	12	11	offering	offer	VERB
fsr-3283	12	12	multiple	multiple	ADJ
fsr-3283	12	13	risk	risk	NOUN
fsr-3283	12	14	profile	profile	NOUN
fsr-3283	12	15	tdfs	tdfs	ADJ
fsr-3283	12	16	,	,	PUNCT
fsr-3283	12	17	while	while	SCONJ
fsr-3283	12	18	researchers	researcher	NOUN
fsr-3283	12	19	can	can	AUX
fsr-3283	12	20	focus	focus	VERB
fsr-3283	12	21	on	on	ADP
fsr-3283	12	22	improving	improve	VERB
fsr-3283	12	23	glide	glide	ADJ
fsr-3283	12	24	path	path	NOUN
fsr-3283	12	25	and	and	CCONJ
fsr-3283	12	26	benchmark	benchmark	NOUN
fsr-3283	12	27	design	design	NOUN
fsr-3283	12	28	.	.	PUNCT
fsr-3283	13	1	the	the	DET
fsr-3283	13	2	third	third	ADJ
fsr-3283	13	3	article	article	NOUN
fsr-3283	13	4	,	,	PUNCT
fsr-3283	13	5	“	"	PUNCT
fsr-3283	13	6	household	household	NOUN
fsr-3283	13	7	ratio	ratio	NOUN
fsr-3283	13	8	guidelines	guideline	NOUN
fsr-3283	13	9	for	for	ADP
fsr-3283	13	10	the	the	DET
fsr-3283	13	11	amount	amount	NOUN
fsr-3283	13	12	of	of	ADP
fsr-3283	13	13	investments	investment	NOUN
fsr-3283	13	14	”	"	PUNCT
fsr-3283	13	15	is	be	AUX
fsr-3283	13	16	coauthored	coauthore	VERB
fsr-3283	13	17	by	by	ADP
fsr-3283	13	18	sherman	sherman	PROPN
fsr-3283	13	19	d.	d.	PROPN
fsr-3283	13	20	hanna	hanna	PROPN
fsr-3283	13	21	at	at	ADP
fsr-3283	13	22	ohio	ohio	PROPN
fsr-3283	13	23	state	state	PROPN
fsr-3283	13	24	university	university	PROPN
fsr-3283	13	25	and	and	CCONJ
fsr-3283	13	26	kyoung	kyoung	PROPN
fsr-3283	13	27	tae	tae	PROPN
fsr-3283	13	28	kim	kim	PROPN
fsr-3283	13	29	at	at	ADP
fsr-3283	13	30	university	university	PROPN
fsr-3283	13	31	of	of	ADP
fsr-3283	13	32	alabama	alabama	PROPN
fsr-3283	13	33	.	.	PUNCT
fsr-3283	14	1	the	the	DET
fsr-3283	14	2	authors	author	NOUN
fsr-3283	14	3	investigate	investigate	VERB
fsr-3283	14	4	three	three	NUM
fsr-3283	14	5	investment	investment	NOUN
fsr-3283	14	6	ratios	ratio	NOUN
fsr-3283	14	7	typically	typically	ADV
fsr-3283	14	8	utilized	utilize	VERB
fsr-3283	14	9	in	in	ADP
fsr-3283	14	10	textbooks	textbook	NOUN
fsr-3283	14	11	:	:	PUNCT
fsr-3283	14	12	investments	investment	NOUN
fsr-3283	14	13	to	to	PART
fsr-3283	14	14	net	net	VERB
fsr-3283	14	15	worth	worth	NOUN
fsr-3283	14	16	,	,	PUNCT
fsr-3283	14	17	investments	investment	NOUN
fsr-3283	14	18	to	to	ADP
fsr-3283	14	19	annual	annual	ADJ
fsr-3283	14	20	income	income	NOUN
fsr-3283	14	21	,	,	PUNCT
fsr-3283	14	22	and	and	CCONJ
fsr-3283	14	23	investments	investment	NOUN
fsr-3283	14	24	to	to	PART
fsr-3283	14	25	total	total	ADJ
fsr-3283	14	26	assets	asset	NOUN
fsr-3283	14	27	.	.	PUNCT
fsr-3283	15	1	using	use	VERB
fsr-3283	15	2	the	the	DET
fsr-3283	15	3	2013	2013	NUM
fsr-3283	15	4	survey	survey	NOUN
fsr-3283	15	5	of	of	ADP
fsr-3283	15	6	consumer	consumer	NOUN
fsr-3283	15	7	finances	finance	NOUN
fsr-3283	15	8	they	they	PRON
fsr-3283	15	9	estimate	estimate	VERB
fsr-3283	15	10	regressions	regression	NOUN
fsr-3283	15	11	on	on	ADP
fsr-3283	15	12	respondent	respondent	ADJ
fsr-3283	15	13	evaluation	evaluation	NOUN
fsr-3283	15	14	of	of	ADP
fsr-3283	15	15	the	the	DET
fsr-3283	15	16	adequacy	adequacy	NOUN
fsr-3283	15	17	of	of	ADP
fsr-3283	15	18	retirement	retirement	NOUN
fsr-3283	15	19	income	income	NOUN
fsr-3283	15	20	,	,	PUNCT
fsr-3283	15	21	among	among	ADP
fsr-3283	15	22	households	household	NOUN
fsr-3283	15	23	with	with	ADP
fsr-3283	15	24	a	a	DET
fsr-3283	15	25	non	non	ADJ
fsr-3283	15	26	-	-	ADJ
fsr-3283	15	27	retired	retired	ADJ
fsr-3283	15	28	head	head	NOUN
fsr-3283	15	29	in	in	ADP
fsr-3283	15	30	the	the	DET
fsr-3283	15	31	2013	2013	NUM
fsr-3283	15	32	survey	survey	NOUN
fsr-3283	15	33	of	of	ADP
fsr-3283	15	34	consumer	consumer	NOUN
fsr-3283	15	35	finances	finance	NOUN
fsr-3283	15	36	.	.	PUNCT
fsr-3283	16	1	they	they	PRON
fsr-3283	16	2	find	find	VERB
fsr-3283	16	3	that	that	SCONJ
fsr-3283	16	4	the	the	DET
fsr-3283	16	5	investments	investment	NOUN
fsr-3283	16	6	to	to	PART
fsr-3283	16	7	total	total	VERB
fsr-3283	16	8	assets	asset	NOUN
fsr-3283	16	9	ratio	ratio	NOUN
fsr-3283	16	10	has	have	VERB
fsr-3283	16	11	the	the	DET
fsr-3283	16	12	strongest	strong	ADJ
fsr-3283	16	13	relationship	relationship	NOUN
fsr-3283	16	14	to	to	ADP
fsr-3283	16	15	adequacy	adequacy	NOUN
fsr-3283	16	16	,	,	PUNCT
fsr-3283	16	17	controlling	control	VERB
fsr-3283	16	18	for	for	ADP
fsr-3283	16	19	selected	select	VERB
fsr-3283	16	20	household	household	NOUN
fsr-3283	16	21	characteristics	characteristic	NOUN
fsr-3283	16	22	and	and	CCONJ
fsr-3283	16	23	the	the	DET
fsr-3283	16	24	investments	investment	NOUN
fsr-3283	16	25	to	to	PART
fsr-3283	16	26	net	net	VERB
fsr-3283	16	27	worth	worth	ADJ
fsr-3283	16	28	ratio	ratio	NOUN
fsr-3283	16	29	(	(	PUNCT
fsr-3283	16	30	capital	capital	NOUN
fsr-3283	16	31	accumulation	accumulation	NOUN
fsr-3283	16	32	ratio	ratio	NOUN
fsr-3283	16	33	)	)	PUNCT
fsr-3283	16	34	is	be	AUX
fsr-3283	16	35	inferior	inferior	ADJ
fsr-3283	16	36	to	to	ADP
fsr-3283	16	37	the	the	DET
fsr-3283	16	38	other	other	ADJ
fsr-3283	16	39	two	two	NUM
fsr-3283	16	40	ratios	ratio	NOUN
fsr-3283	16	41	.	.	PUNCT
fsr-3283	17	1	the	the	DET
fsr-3283	17	2	fourth	fourth	ADJ
fsr-3283	17	3	article	article	NOUN
fsr-3283	17	4	,	,	PUNCT
fsr-3283	17	5	the	the	DET
fsr-3283	17	6	behavior	behavior	NOUN
fsr-3283	17	7	heuristics	heuristic	NOUN
fsr-3283	17	8	responsible	responsible	ADJ
fsr-3283	17	9	for	for	ADP
fsr-3283	17	10	formation	formation	NOUN
fsr-3283	17	11	and	and	CCONJ
fsr-3283	17	12	liquidation	liquidation	NOUN
fsr-3283	17	13	of	of	ADP
fsr-3283	17	14	tax	tax	NOUN
fsr-3283	17	15	holding	holding	NOUN
fsr-3283	17	16	accounts	account	NOUN
fsr-3283	17	17	”	"	PUNCT
fsr-3283	17	18	is	be	AUX
fsr-3283	17	19	coauthored	coauthore	VERB
fsr-3283	17	20	by	by	ADP
fsr-3283	17	21	matt	matt	PROPN
fsr-3283	17	22	hurst	hurst	PROPN
fsr-3283	17	23	and	and	CCONJ
fsr-3283	17	24	monica	monica	PROPN
fsr-3283	17	25	mendoza	mendoza	PROPN
fsr-3283	17	26	both	both	PRON
fsr-3283	17	27	at	at	ADP
fsr-3283	17	28	stetson	stetson	NOUN
fsr-3283	17	29	financial	financial	PROPN
fsr-3283	17	30	services	service	NOUN
fsr-3283	17	31	review	review	VERB
fsr-3283	17	32	25	25	NUM
fsr-3283	17	33	(	(	PUNCT
fsr-3283	17	34	2016	2016	NUM
fsr-3283	17	35	)	)	PUNCT
fsr-3283	17	36	v	v	NOUN
fsr-3283	17	37	–	–	PUNCT
fsr-3283	17	38	vi	vi	NOUN
fsr-3283	17	39	1057	1057	NUM
fsr-3283	17	40	-	-	PUNCT
fsr-3283	17	41	0810/16/$	0810/16/$	ADV
fsr-3283	17	42	–	–	PUNCT
fsr-3283	17	43	see	see	VERB
fsr-3283	17	44	front	front	ADJ
fsr-3283	17	45	matter	matter	NOUN
fsr-3283	17	46	©	©	PROPN
fsr-3283	17	47	2016	2016	NUM
fsr-3283	17	48	academy	academy	NOUN
fsr-3283	17	49	of	of	ADP
fsr-3283	17	50	financial	financial	ADJ
fsr-3283	17	51	services	service	NOUN
fsr-3283	17	52	.	.	PUNCT
fsr-3283	18	1	all	all	DET
fsr-3283	18	2	rights	right	NOUN
fsr-3283	18	3	reserved	reserve	VERB
fsr-3283	18	4	.	.	PUNCT
fsr-3283	19	1	university	university	NOUN
fsr-3283	19	2	.	.	PUNCT
fsr-3283	20	1	in	in	ADP
fsr-3283	20	2	this	this	DET
fsr-3283	20	3	paper	paper	NOUN
fsr-3283	20	4	,	,	PUNCT
fsr-3283	20	5	the	the	DET
fsr-3283	20	6	authors	author	NOUN
fsr-3283	20	7	propose	propose	VERB
fsr-3283	20	8	the	the	DET
fsr-3283	20	9	tax	tax	NOUN
fsr-3283	20	10	liquidation	liquidation	NOUN
fsr-3283	20	11	hypothesis	hypothesis	NOUN
fsr-3283	20	12	,	,	PUNCT
fsr-3283	20	13	a	a	DET
fsr-3283	20	14	predictable	predictable	ADJ
fsr-3283	20	15	pattern	pattern	NOUN
fsr-3283	20	16	of	of	ADP
fsr-3283	20	17	behavior	behavior	NOUN
fsr-3283	20	18	regarding	regard	VERB
fsr-3283	20	19	individuals	individual	NOUN
fsr-3283	20	20	’	'	PUNCT
fsr-3283	20	21	decisions	decision	NOUN
fsr-3283	20	22	to	to	PART
fsr-3283	20	23	create	create	VERB
fsr-3283	20	24	and	and	CCONJ
fsr-3283	20	25	subsequently	subsequently	ADV
fsr-3283	20	26	to	to	PART
fsr-3283	20	27	liquidate	liquidate	VERB
fsr-3283	20	28	‘	'	PUNCT
fsr-3283	20	29	cash	cash	NOUN
fsr-3283	20	30	holding	holding	NOUN
fsr-3283	20	31	’	'	PUNCT
fsr-3283	20	32	accounts	account	NOUN
fsr-3283	20	33	when	when	SCONJ
fsr-3283	20	34	facing	face	VERB
fsr-3283	20	35	tax	tax	NOUN
fsr-3283	20	36	liabilities	liability	NOUN
fsr-3283	20	37	.	.	PUNCT
fsr-3283	21	1	previous	previous	ADJ
fsr-3283	21	2	research	research	NOUN
fsr-3283	21	3	on	on	ADP
fsr-3283	21	4	tax	tax	NOUN
fsr-3283	21	5	related	relate	VERB
fsr-3283	21	6	trading	trading	NOUN
fsr-3283	21	7	has	have	AUX
fsr-3283	21	8	focused	focus	VERB
fsr-3283	21	9	on	on	ADP
fsr-3283	21	10	minimizing	minimize	VERB
fsr-3283	21	11	the	the	DET
fsr-3283	21	12	individual	individual	ADJ
fsr-3283	21	13	tax	tax	NOUN
fsr-3283	21	14	burden	burden	NOUN
fsr-3283	21	15	by	by	ADP
fsr-3283	21	16	holding	hold	VERB
fsr-3283	21	17	winners	winner	NOUN
fsr-3283	21	18	and	and	CCONJ
fsr-3283	21	19	selling	sell	VERB
fsr-3283	21	20	losers	loser	NOUN
fsr-3283	21	21	.	.	PUNCT
fsr-3283	22	1	this	this	DET
fsr-3283	22	2	behavior	behavior	NOUN
fsr-3283	22	3	,	,	PUNCT
fsr-3283	22	4	described	describe	VERB
fsr-3283	22	5	as	as	ADP
fsr-3283	22	6	“	"	PUNCT
fsr-3283	22	7	optimal	optimal	ADJ
fsr-3283	22	8	tax	tax	NOUN
fsr-3283	22	9	trading	trading	NOUN
fsr-3283	22	10	”	"	PUNCT
fsr-3283	22	11	suggests	suggest	VERB
fsr-3283	22	12	that	that	SCONJ
fsr-3283	22	13	individuals	individual	NOUN
fsr-3283	22	14	should	should	AUX
fsr-3283	22	15	sell	sell	VERB
fsr-3283	22	16	stocks	stock	NOUN
fsr-3283	22	17	that	that	PRON
fsr-3283	22	18	have	have	AUX
fsr-3283	22	19	lost	lose	VERB
fsr-3283	22	20	value	value	NOUN
fsr-3283	22	21	in	in	ADP
fsr-3283	22	22	the	the	DET
fsr-3283	22	23	short	short	ADJ
fsr-3283	22	24	-	-	PUNCT
fsr-3283	22	25	term	term	NOUN
fsr-3283	22	26	while	while	SCONJ
fsr-3283	22	27	holding	hold	VERB
fsr-3283	22	28	onto	onto	ADP
fsr-3283	22	29	stocks	stock	NOUN
fsr-3283	22	30	that	that	PRON
fsr-3283	22	31	have	have	AUX
fsr-3283	22	32	gained	gain	VERB
fsr-3283	22	33	value	value	NOUN
fsr-3283	22	34	until	until	SCONJ
fsr-3283	22	35	the	the	DET
fsr-3283	22	36	stocks	stock	NOUN
fsr-3283	22	37	can	can	AUX
fsr-3283	22	38	be	be	AUX
fsr-3283	22	39	sold	sell	VERB
fsr-3283	22	40	at	at	ADP
fsr-3283	22	41	the	the	DET
fsr-3283	22	42	preferential	preferential	ADJ
fsr-3283	22	43	long	long	ADJ
fsr-3283	22	44	-	-	PUNCT
fsr-3283	22	45	term	term	NOUN
fsr-3283	22	46	capital	capital	NOUN
fsr-3283	22	47	gains	gain	NOUN
fsr-3283	22	48	rate	rate	NOUN
fsr-3283	22	49	.	.	PUNCT
fsr-3283	23	1	the	the	DET
fsr-3283	23	2	authors	author	NOUN
fsr-3283	23	3	propose	propose	VERB
fsr-3283	23	4	and	and	CCONJ
fsr-3283	23	5	test	test	VERB
fsr-3283	23	6	the	the	DET
fsr-3283	23	7	tax	tax	NOUN
fsr-3283	23	8	liquidation	liquidation	NOUN
fsr-3283	23	9	hypothesis	hypothesis	NOUN
fsr-3283	23	10	based	base	VERB
fsr-3283	23	11	on	on	ADP
fsr-3283	23	12	investor	investor	NOUN
fsr-3283	23	13	behavioral	behavioral	ADJ
fsr-3283	23	14	biases	bias	NOUN
fsr-3283	23	15	and	and	CCONJ
fsr-3283	23	16	the	the	DET
fsr-3283	23	17	current	current	ADJ
fsr-3283	23	18	tax	tax	NOUN
fsr-3283	23	19	environment	environment	NOUN
fsr-3283	23	20	.	.	PUNCT
fsr-3283	24	1	they	they	PRON
fsr-3283	24	2	show	show	VERB
fsr-3283	24	3	that	that	SCONJ
fsr-3283	24	4	individual	individual	ADJ
fsr-3283	24	5	investors	investor	NOUN
fsr-3283	24	6	will	will	AUX
fsr-3283	24	7	hold	hold	VERB
fsr-3283	24	8	“	"	PUNCT
fsr-3283	24	9	cash	cash	NOUN
fsr-3283	24	10	”	"	PUNCT
fsr-3283	24	11	accounts	account	NOUN
fsr-3283	24	12	that	that	PRON
fsr-3283	24	13	are	be	AUX
fsr-3283	24	14	consistent	consistent	ADJ
fsr-3283	24	15	with	with	ADP
fsr-3283	24	16	their	their	PRON
fsr-3283	24	17	preferences	preference	NOUN
fsr-3283	24	18	for	for	ADP
fsr-3283	24	19	risk	risk	NOUN
fsr-3283	24	20	and	and	CCONJ
fsr-3283	24	21	return	return	NOUN
fsr-3283	24	22	.	.	PUNCT
fsr-3283	25	1	they	they	PRON
fsr-3283	25	2	propose	propose	VERB
fsr-3283	25	3	that	that	SCONJ
fsr-3283	25	4	having	have	VERB
fsr-3283	25	5	cash	cash	NOUN
fsr-3283	25	6	on	on	ADP
fsr-3283	25	7	hand	hand	NOUN
fsr-3283	25	8	and	and	CCONJ
fsr-3283	25	9	liquidating	liquidate	VERB
fsr-3283	25	10	for	for	ADP
fsr-3283	25	11	tax	tax	NOUN
fsr-3283	25	12	purposes	purpose	NOUN
fsr-3283	25	13	are	be	AUX
fsr-3283	25	14	not	not	PART
fsr-3283	25	15	mutually	mutually	ADV
fsr-3283	25	16	exclusive	exclusive	ADJ
fsr-3283	25	17	events	event	NOUN
fsr-3283	25	18	and	and	CCONJ
fsr-3283	25	19	that	that	SCONJ
fsr-3283	25	20	these	these	DET
fsr-3283	25	21	events	event	NOUN
fsr-3283	25	22	can	can	AUX
fsr-3283	25	23	coexist	coexist	VERB
fsr-3283	25	24	harmoniously	harmoniously	ADV
fsr-3283	25	25	.	.	PUNCT
fsr-3283	26	1	the	the	DET
fsr-3283	26	2	final	final	ADJ
fsr-3283	26	3	article	article	NOUN
fsr-3283	26	4	,	,	PUNCT
fsr-3283	26	5	“	"	PUNCT
fsr-3283	26	6	cat	cat	NOUN
fsr-3283	26	7	bonds	bond	NOUN
fsr-3283	26	8	:	:	PUNCT
fsr-3283	26	9	risk	risk	NOUN
fsr-3283	26	10	offsets	offset	VERB
fsr-3283	26	11	with	with	ADP
fsr-3283	26	12	diversification	diversification	NOUN
fsr-3283	26	13	and	and	CCONJ
fsr-3283	26	14	high	high	ADJ
fsr-3283	26	15	returns	return	NOUN
fsr-3283	26	16	”	"	PUNCT
fsr-3283	26	17	is	be	AUX
fsr-3283	26	18	authored	author	VERB
fsr-3283	26	19	by	by	ADP
fsr-3283	26	20	richard	richard	PROPN
fsr-3283	26	21	j.	j.	PROPN
fsr-3283	26	22	kish	kish	PROPN
fsr-3283	26	23	at	at	ADP
fsr-3283	26	24	lehigh	lehigh	PROPN
fsr-3283	26	25	university	university	PROPN
fsr-3283	26	26	.	.	PUNCT
fsr-3283	27	1	the	the	DET
fsr-3283	27	2	author	author	NOUN
fsr-3283	27	3	investigates	investigate	VERB
fsr-3283	27	4	catastrophe	catastrophe	NOUN
fsr-3283	27	5	bonds	bond	NOUN
fsr-3283	27	6	,	,	PUNCT
fsr-3283	27	7	a	a	DET
fsr-3283	27	8	relatively	relatively	ADV
fsr-3283	27	9	new	new	ADJ
fsr-3283	27	10	entry	entry	NOUN
fsr-3283	27	11	into	into	ADP
fsr-3283	27	12	the	the	DET
fsr-3283	27	13	bond	bond	NOUN
fsr-3283	27	14	market	market	NOUN
fsr-3283	27	15	,	,	PUNCT
fsr-3283	27	16	which	which	PRON
fsr-3283	27	17	are	be	AUX
fsr-3283	27	18	a	a	DET
fsr-3283	27	19	form	form	NOUN
fsr-3283	27	20	of	of	ADP
fsr-3283	27	21	reinsurance	reinsurance	NOUN
fsr-3283	27	22	in	in	ADP
fsr-3283	27	23	which	which	PRON
fsr-3283	27	24	insurance	insurance	NOUN
fsr-3283	27	25	firms	firm	NOUN
fsr-3283	27	26	are	be	AUX
fsr-3283	27	27	able	able	ADJ
fsr-3283	27	28	to	to	PART
fsr-3283	27	29	offset	offset	VERB
fsr-3283	27	30	the	the	DET
fsr-3283	27	31	financial	financial	ADJ
fsr-3283	27	32	risks	risk	NOUN
fsr-3283	27	33	from	from	ADP
fsr-3283	27	34	both	both	CCONJ
fsr-3283	27	35	natural	natural	ADJ
fsr-3283	27	36	and	and	CCONJ
fsr-3283	27	37	man	man	NOUN
fsr-3283	27	38	-	-	PUNCT
fsr-3283	27	39	made	make	VERB
fsr-3283	27	40	catastrophes	catastrophe	NOUN
fsr-3283	27	41	.	.	PUNCT
fsr-3283	28	1	the	the	DET
fsr-3283	28	2	author	author	NOUN
fsr-3283	28	3	’s	’s	PART
fsr-3283	28	4	analysis	analysis	NOUN
fsr-3283	28	5	finds	find	VERB
fsr-3283	28	6	that	that	SCONJ
fsr-3283	28	7	cat	cat	NOUN
fsr-3283	28	8	bonds	bond	NOUN
fsr-3283	28	9	have	have	AUX
fsr-3283	28	10	generated	generate	VERB
fsr-3283	28	11	high	high	ADJ
fsr-3283	28	12	returns	return	NOUN
fsr-3283	28	13	,	,	PUNCT
fsr-3283	28	14	but	but	CCONJ
fsr-3283	28	15	with	with	ADP
fsr-3283	28	16	the	the	DET
fsr-3283	28	17	advantage	advantage	NOUN
fsr-3283	28	18	of	of	ADP
fsr-3283	28	19	diversification	diversification	NOUN
fsr-3283	28	20	when	when	SCONJ
fsr-3283	28	21	compared	compare	VERB
fsr-3283	28	22	with	with	ADP
fsr-3283	28	23	similarly	similarly	ADV
fsr-3283	28	24	rated	rate	VERB
fsr-3283	28	25	corporate	corporate	ADJ
fsr-3283	28	26	debt	debt	NOUN
fsr-3283	28	27	.	.	PUNCT
fsr-3283	29	1	thus	thus	ADV
fsr-3283	29	2	,	,	PUNCT
fsr-3283	29	3	he	he	PRON
fsr-3283	29	4	finds	find	VERB
fsr-3283	29	5	that	that	SCONJ
fsr-3283	29	6	cat	cat	NOUN
fsr-3283	29	7	bonds	bond	NOUN
fsr-3283	29	8	are	be	AUX
fsr-3283	29	9	a	a	DET
fsr-3283	29	10	viable	viable	ADJ
fsr-3283	29	11	investment	investment	NOUN
fsr-3283	29	12	option	option	NOUN
fsr-3283	29	13	within	within	ADP
fsr-3283	29	14	a	a	DET
fsr-3283	29	15	diversified	diversified	ADJ
fsr-3283	29	16	portfolio	portfolio	NOUN
fsr-3283	29	17	.	.	PUNCT
fsr-3283	30	1	i	i	PRON
fsr-3283	30	2	would	would	AUX
fsr-3283	30	3	like	like	VERB
fsr-3283	30	4	to	to	PART
fsr-3283	30	5	send	send	VERB
fsr-3283	30	6	a	a	DET
fsr-3283	30	7	special	special	ADJ
fsr-3283	30	8	thank	thank	NOUN
fsr-3283	30	9	you	you	PRON
fsr-3283	30	10	to	to	ADP
fsr-3283	30	11	the	the	DET
fsr-3283	30	12	many	many	ADJ
fsr-3283	30	13	reviewers	reviewer	NOUN
fsr-3283	30	14	that	that	PRON
fsr-3283	30	15	have	have	AUX
fsr-3283	30	16	significantly	significantly	ADV
fsr-3283	30	17	contributed	contribute	VERB
fsr-3283	30	18	to	to	ADP
fsr-3283	30	19	the	the	DET
fsr-3283	30	20	quality	quality	NOUN
fsr-3283	30	21	of	of	ADP
fsr-3283	30	22	our	our	PRON
fsr-3283	30	23	journal	journal	NOUN
fsr-3283	30	24	by	by	ADP
fsr-3283	30	25	providing	provide	VERB
fsr-3283	30	26	timely	timely	ADJ
fsr-3283	30	27	and	and	CCONJ
fsr-3283	30	28	thorough	thorough	ADJ
fsr-3283	30	29	reviews	review	NOUN
fsr-3283	30	30	of	of	ADP
fsr-3283	30	31	the	the	DET
fsr-3283	30	32	submissions	submission	NOUN
fsr-3283	30	33	to	to	ADP
fsr-3283	30	34	our	our	PRON
fsr-3283	30	35	journal	journal	NOUN
fsr-3283	30	36	.	.	PUNCT
fsr-3283	31	1	thanks	thank	NOUN
fsr-3283	31	2	to	to	ADP
fsr-3283	31	3	those	those	PRON
fsr-3283	31	4	who	who	PRON
fsr-3283	31	5	make	make	VERB
fsr-3283	31	6	the	the	DET
fsr-3283	31	7	journal	journal	NOUN
fsr-3283	31	8	possible	possible	ADJ
fsr-3283	31	9	,	,	PUNCT
fsr-3283	31	10	especially	especially	ADV
fsr-3283	31	11	the	the	DET
fsr-3283	31	12	referees	referee	NOUN
fsr-3283	31	13	and	and	CCONJ
fsr-3283	31	14	contributing	contribute	VERB
fsr-3283	31	15	authors	author	NOUN
fsr-3283	31	16	.	.	PUNCT
fsr-3283	32	1	please	please	INTJ
fsr-3283	32	2	consider	consider	VERB
fsr-3283	32	3	submission	submission	NOUN
fsr-3283	32	4	to	to	ADP
fsr-3283	32	5	the	the	DET
fsr-3283	32	6	financial	financial	ADJ
fsr-3283	32	7	services	service	NOUN
fsr-3283	32	8	review	review	NOUN
fsr-3283	32	9	and	and	CCONJ
fsr-3283	32	10	rely	rely	VERB
fsr-3283	32	11	on	on	ADP
fsr-3283	32	12	the	the	DET
fsr-3283	32	13	style	style	NOUN
fsr-3283	32	14	information	information	NOUN
fsr-3283	32	15	provided	provide	VERB
fsr-3283	32	16	to	to	PART
fsr-3283	32	17	ease	ease	VERB
fsr-3283	32	18	readability	readability	NOUN
fsr-3283	32	19	and	and	CCONJ
fsr-3283	32	20	streamline	streamline	VERB
fsr-3283	32	21	the	the	DET
fsr-3283	32	22	review	review	NOUN
fsr-3283	32	23	process	process	NOUN
fsr-3283	32	24	.	.	PUNCT
fsr-3283	33	1	the	the	DET
fsr-3283	33	2	journal	journal	NOUN
fsr-3283	33	3	welcomes	welcome	VERB
fsr-3283	33	4	articles	article	NOUN
fsr-3283	33	5	over	over	ADP
fsr-3283	33	6	the	the	DET
fsr-3283	33	7	range	range	NOUN
fsr-3283	33	8	of	of	ADP
fsr-3283	33	9	areas	area	NOUN
fsr-3283	33	10	that	that	PRON
fsr-3283	33	11	comprise	comprise	VERB
fsr-3283	33	12	personal	personal	ADJ
fsr-3283	33	13	financial	financial	ADJ
fsr-3283	33	14	planning	planning	NOUN
fsr-3283	33	15	.	.	PUNCT
fsr-3283	34	1	while	while	SCONJ
fsr-3283	34	2	fsr	fsr	PROPN
fsr-3283	34	3	articles	article	NOUN
fsr-3283	34	4	are	be	AUX
fsr-3283	34	5	certainly	certainly	ADV
fsr-3283	34	6	diverse	diverse	ADJ
fsr-3283	34	7	in	in	ADP
fsr-3283	34	8	terms	term	NOUN
fsr-3283	34	9	of	of	ADP
fsr-3283	34	10	topic	topic	NOUN
fsr-3283	34	11	,	,	PUNCT
fsr-3283	34	12	data	datum	NOUN
fsr-3283	34	13	,	,	PUNCT
fsr-3283	34	14	and	and	CCONJ
fsr-3283	34	15	method	method	NOUN
fsr-3283	34	16	,	,	PUNCT
fsr-3283	34	17	they	they	PRON
fsr-3283	34	18	are	be	AUX
fsr-3283	34	19	focused	focus	VERB
fsr-3283	34	20	in	in	ADP
fsr-3283	34	21	terms	term	NOUN
fsr-3283	34	22	of	of	ADP
fsr-3283	34	23	motivation	motivation	NOUN
fsr-3283	34	24	.	.	PUNCT
fsr-3283	35	1	fsr	fsr	PROPN
fsr-3283	35	2	exists	exist	VERB
fsr-3283	35	3	to	to	PART
fsr-3283	35	4	produce	produce	VERB
fsr-3283	35	5	research	research	NOUN
fsr-3283	35	6	that	that	PRON
fsr-3283	35	7	addresses	address	VERB
fsr-3283	35	8	issues	issue	NOUN
fsr-3283	35	9	that	that	PRON
fsr-3283	35	10	matter	matter	VERB
fsr-3283	35	11	to	to	ADP
fsr-3283	35	12	individuals	individual	NOUN
fsr-3283	35	13	.	.	PUNCT
fsr-3283	36	1	i	i	PRON
fsr-3283	36	2	remain	remain	VERB
fsr-3283	36	3	committed	committed	ADJ
fsr-3283	36	4	to	to	ADP
fsr-3283	36	5	the	the	DET
fsr-3283	36	6	goal	goal	NOUN
fsr-3283	36	7	of	of	ADP
fsr-3283	36	8	making	make	VERB
fsr-3283	36	9	financial	financial	ADJ
fsr-3283	36	10	services	service	NOUN
fsr-3283	36	11	review	review	VERB
fsr-3283	36	12	the	the	DET
fsr-3283	36	13	best	good	ADJ
fsr-3283	36	14	academic	academic	ADJ
fsr-3283	36	15	journal	journal	NOUN
fsr-3283	36	16	in	in	ADP
fsr-3283	36	17	individual	individual	ADJ
fsr-3283	36	18	financial	financial	ADJ
fsr-3283	36	19	management	management	NOUN
fsr-3283	36	20	and	and	CCONJ
fsr-3283	36	21	personal	personal	ADJ
fsr-3283	36	22	financial	financial	ADJ
fsr-3283	36	23	planning	planning	NOUN
fsr-3283	36	24	.	.	PUNCT
fsr-3283	37	1	best	good	ADJ
fsr-3283	37	2	regards	regard	VERB
fsr-3283	37	3	stuart	stuart	PROPN
fsr-3283	37	4	michelson	michelson	PROPN
fsr-3283	37	5	editor	editor	PROPN
fsr-3283	37	6	financial	financial	PROPN
fsr-3283	37	7	services	services	PROPN
fsr-3283	37	8	review	review	VERB
fsr-3283	37	9	vi	vi	PROPN
fsr-3283	37	10	editorial	editorial	NOUN
fsr-3283	37	11	/	/	SYM
fsr-3283	37	12	financial	financial	ADJ
fsr-3283	37	13	services	service	NOUN
fsr-3283	37	14	review	review	VERB
fsr-3283	37	15	25	25	NUM
fsr-3283	37	16	(	(	PUNCT
fsr-3283	37	17	2016	2016	NUM
fsr-3283	37	18	)	)	PUNCT
fsr-3283	37	19	v	v	NOUN
fsr-3283	37	20	–	–	PUNCT
fsr-3283	37	21	vi	vi	NOUN