id	sid	tid	token	lemma	pos
fsr-3311	1	1	life	life	NOUN
fsr-3311	1	2	insurance	insurance	NOUN
fsr-3311	1	3	as	as	ADP
fsr-3311	1	4	a	a	DET
fsr-3311	1	5	retirement	retirement	NOUN
fsr-3311	1	6	income	income	NOUN
fsr-3311	1	7	tool	tool	PROPN
fsr-3311	1	8	russell	russell	PROPN
fsr-3311	1	9	delibero	delibero	PROPN
fsr-3311	1	10	,	,	PUNCT
fsr-3311	1	11	ph.d	ph.d	PROPN
fsr-3311	1	12	.	.	PROPN
fsr-3311	1	13	,	,	PUNCT
fsr-3311	1	14	cfpa	cfpa	PROPN
fsr-3311	1	15	,	,	PUNCT
fsr-3311	1	16	wade	wade	PROPN
fsr-3311	1	17	d.	d.	PROPN
fsr-3311	1	18	pfau	pfau	PROPN
fsr-3311	1	19	,	,	PUNCT
fsr-3311	1	20	ph.d	ph.d	PROPN
fsr-3311	1	21	.	.	PROPN
fsr-3311	1	22	,	,	PUNCT
fsr-3311	1	23	cfab	cfab	PROPN
fsr-3311	1	24	,	,	PUNCT
fsr-3311	1	25	*	*	PUNCT
fsr-3311	1	26	athe	athe	PROPN
fsr-3311	1	27	american	american	PROPN
fsr-3311	1	28	college	college	PROPN
fsr-3311	1	29	of	of	ADP
fsr-3311	1	30	financial	financial	ADJ
fsr-3311	1	31	services	service	NOUN
fsr-3311	1	32	,	,	PUNCT
fsr-3311	1	33	270	270	NUM
fsr-3311	1	34	s	s	PROPN
fsr-3311	1	35	bryn	bryn	PROPN
fsr-3311	1	36	mawr	mawr	PROPN
fsr-3311	1	37	avenue	avenue	PROPN
fsr-3311	1	38	,	,	PUNCT
fsr-3311	1	39	bryn	bryn	PROPN
fsr-3311	1	40	mawr	mawr	PROPN
fsr-3311	1	41	,	,	PUNCT
fsr-3311	1	42	pa	pa	PROPN
fsr-3311	1	43	19010	19010	NUM
fsr-3311	1	44	,	,	PUNCT
fsr-3311	1	45	usa	usa	PROPN
fsr-3311	1	46	bthe	bthe	PROPN
fsr-3311	1	47	american	american	PROPN
fsr-3311	1	48	college	college	PROPN
fsr-3311	1	49	of	of	ADP
fsr-3311	1	50	financial	financial	ADJ
fsr-3311	1	51	services	service	NOUN
fsr-3311	1	52	,	,	PUNCT
fsr-3311	1	53	270	270	NUM
fsr-3311	1	54	s	s	PROPN
fsr-3311	1	55	bryn	bryn	PROPN
fsr-3311	1	56	mawr	mawr	PROPN
fsr-3311	1	57	avenue	avenue	PROPN
fsr-3311	1	58	,	,	PUNCT
fsr-3311	1	59	bryn	bryn	PROPN
fsr-3311	1	60	mawr	mawr	PROPN
fsr-3311	1	61	,	,	PUNCT
fsr-3311	1	62	pa	pa	PROPN
fsr-3311	1	63	19010	19010	NUM
fsr-3311	1	64	,	,	PUNCT
fsr-3311	1	65	usa	usa	PROPN
fsr-3311	1	66	abstract	abstract	PROPN
fsr-3311	1	67	given	give	VERB
fsr-3311	1	68	its	its	PRON
fsr-3311	1	69	tax	tax	NOUN
fsr-3311	1	70	-	-	PUNCT
fsr-3311	1	71	preferential	preferential	ADJ
fsr-3311	1	72	treatment	treatment	NOUN
fsr-3311	1	73	,	,	PUNCT
fsr-3311	1	74	careful	careful	ADJ
fsr-3311	1	75	study	study	NOUN
fsr-3311	1	76	is	be	AUX
fsr-3311	1	77	warranted	warrant	VERB
fsr-3311	1	78	to	to	PART
fsr-3311	1	79	determine	determine	VERB
fsr-3311	1	80	whether	whether	SCONJ
fsr-3311	1	81	life	life	NOUN
fsr-3311	1	82	insurance	insurance	NOUN
fsr-3311	1	83	can	can	AUX
fsr-3311	1	84	play	play	VERB
fsr-3311	1	85	an	an	DET
fsr-3311	1	86	important	important	ADJ
fsr-3311	1	87	role	role	NOUN
fsr-3311	1	88	in	in	ADP
fsr-3311	1	89	an	an	DET
fsr-3311	1	90	overall	overall	ADJ
fsr-3311	1	91	retirement	retirement	NOUN
fsr-3311	1	92	portfolio	portfolio	NOUN
fsr-3311	1	93	.	.	PUNCT
fsr-3311	2	1	this	this	DET
fsr-3311	2	2	study	study	NOUN
fsr-3311	2	3	develops	develop	VERB
fsr-3311	2	4	hypothetical	hypothetical	ADJ
fsr-3311	2	5	scenarios	scenario	NOUN
fsr-3311	2	6	for	for	ADP
fsr-3311	2	7	different	different	ADJ
fsr-3311	2	8	types	type	NOUN
fsr-3311	2	9	of	of	ADP
fsr-3311	2	10	individuals	individual	NOUN
fsr-3311	2	11	with	with	ADP
fsr-3311	2	12	varying	vary	VERB
fsr-3311	2	13	ages	age	NOUN
fsr-3311	2	14	and	and	CCONJ
fsr-3311	2	15	distribution	distribution	NOUN
fsr-3311	2	16	periods	period	NOUN
fsr-3311	2	17	,	,	PUNCT
fsr-3311	2	18	while	while	SCONJ
fsr-3311	2	19	using	use	VERB
fsr-3311	2	20	a	a	DET
fsr-3311	2	21	historical	historical	ADJ
fsr-3311	2	22	outlook	outlook	NOUN
fsr-3311	2	23	to	to	PART
fsr-3311	2	24	determine	determine	VERB
fsr-3311	2	25	the	the	DET
fsr-3311	2	26	proper	proper	ADJ
fsr-3311	2	27	structure	structure	NOUN
fsr-3311	2	28	of	of	ADP
fsr-3311	2	29	a	a	DET
fsr-3311	2	30	variable	variable	ADJ
fsr-3311	2	31	universal	universal	ADJ
fsr-3311	2	32	life	life	NOUN
fsr-3311	2	33	insurance	insurance	NOUN
fsr-3311	2	34	policy	policy	NOUN
fsr-3311	2	35	.	.	PUNCT
fsr-3311	3	1	we	we	PRON
fsr-3311	3	2	compare	compare	VERB
fsr-3311	3	3	a	a	DET
fsr-3311	3	4	variable	variable	ADJ
fsr-3311	3	5	universal	universal	ADJ
fsr-3311	3	6	life	life	NOUN
fsr-3311	3	7	policy	policy	NOUN
fsr-3311	3	8	to	to	ADP
fsr-3311	3	9	different	different	ADJ
fsr-3311	3	10	investment	investment	NOUN
fsr-3311	3	11	vehicles	vehicle	NOUN
fsr-3311	3	12	(	(	PUNCT
fsr-3311	3	13	both	both	CCONJ
fsr-3311	3	14	in	in	ADP
fsr-3311	3	15	qualified	qualified	ADJ
fsr-3311	3	16	and	and	CCONJ
fsr-3311	3	17	non	non	ADJ
fsr-3311	3	18	-	-	ADJ
fsr-3311	3	19	qualified	qualified	ADJ
fsr-3311	3	20	accounts	account	NOUN
fsr-3311	3	21	)	)	PUNCT
fsr-3311	3	22	on	on	ADP
fsr-3311	3	23	an	an	DET
fsr-3311	3	24	after	after	ADP
fsr-3311	3	25	-	-	PUNCT
fsr-3311	3	26	tax	tax	NOUN
fsr-3311	3	27	basis	basis	NOUN
fsr-3311	3	28	to	to	PART
fsr-3311	3	29	better	well	ADV
fsr-3311	3	30	understand	understand	VERB
fsr-3311	3	31	the	the	DET
fsr-3311	3	32	potential	potential	ADJ
fsr-3311	3	33	tradeoff	tradeoff	NOUN
fsr-3311	3	34	for	for	ADP
fsr-3311	3	35	tax	tax	NOUN
fsr-3311	3	36	-	-	PUNCT
fsr-3311	3	37	deferral	deferral	ADJ
fsr-3311	3	38	and	and	CCONJ
fsr-3311	3	39	insurance	insurance	NOUN
fsr-3311	3	40	fees	fee	NOUN
fsr-3311	3	41	within	within	ADP
fsr-3311	3	42	life	life	NOUN
fsr-3311	3	43	insurance	insurance	NOUN
fsr-3311	3	44	.	.	PUNCT
fsr-3311	4	1	©	©	PROPN
fsr-3311	4	2	2017	2017	NUM
fsr-3311	4	3	academy	academy	NOUN
fsr-3311	4	4	of	of	ADP
fsr-3311	4	5	financial	financial	ADJ
fsr-3311	4	6	services	service	NOUN
fsr-3311	4	7	.	.	PUNCT
fsr-3311	5	1	all	all	DET
fsr-3311	5	2	rights	right	NOUN
fsr-3311	5	3	reserved	reserve	VERB
fsr-3311	5	4	.	.	PUNCT
fsr-3311	6	1	jel	jel	PROPN
fsr-3311	6	2	classification	classification	NOUN
fsr-3311	6	3	:	:	PUNCT
fsr-3311	6	4	d14	d14	ADV
fsr-3311	6	5	;	;	PUNCT
fsr-3311	6	6	d81	d81	NOUN
fsr-3311	6	7	;	;	PUNCT
fsr-3311	6	8	g11	g11	X
fsr-3311	6	9	;	;	PUNCT
fsr-3311	6	10	g23	g23	NOUN
fsr-3311	6	11	keywords	keyword	NOUN
fsr-3311	6	12	:	:	PUNCT
fsr-3311	6	13	life	life	NOUN
fsr-3311	6	14	insurance	insurance	NOUN
fsr-3311	6	15	;	;	PUNCT
fsr-3311	6	16	retirement	retirement	NOUN
fsr-3311	6	17	planning	planning	NOUN
fsr-3311	6	18	;	;	PUNCT
fsr-3311	6	19	asset	asset	NOUN
fsr-3311	6	20	allocation	allocation	NOUN
fsr-3311	6	21	;	;	PUNCT
fsr-3311	6	22	retirement	retirement	NOUN
fsr-3311	6	23	spending	spending	NOUN
fsr-3311	6	24	1	1	NUM
fsr-3311	6	25	.	.	PUNCT
fsr-3311	6	26	introduction	introduction	NOUN
fsr-3311	6	27	with	with	ADP
fsr-3311	6	28	the	the	DET
fsr-3311	6	29	largest	large	ADJ
fsr-3311	6	30	generation	generation	NOUN
fsr-3311	6	31	in	in	ADP
fsr-3311	6	32	the	the	DET
fsr-3311	6	33	united	united	PROPN
fsr-3311	6	34	states	states	PROPN
fsr-3311	6	35	entering	enter	VERB
fsr-3311	6	36	retirement	retirement	NOUN
fsr-3311	6	37	,	,	PUNCT
fsr-3311	6	38	retirement	retirement	NOUN
fsr-3311	6	39	planning	planning	NOUN
fsr-3311	6	40	is	be	AUX
fsr-3311	6	41	growing	grow	VERB
fsr-3311	6	42	in	in	ADP
fsr-3311	6	43	prevalence	prevalence	NOUN
fsr-3311	6	44	and	and	CCONJ
fsr-3311	6	45	relevance	relevance	NOUN
fsr-3311	6	46	as	as	SCONJ
fsr-3311	6	47	baby	baby	NOUN
fsr-3311	6	48	-	-	PUNCT
fsr-3311	6	49	boomers	boomer	NOUN
fsr-3311	6	50	worry	worry	VERB
fsr-3311	6	51	about	about	ADP
fsr-3311	6	52	how	how	SCONJ
fsr-3311	6	53	to	to	PART
fsr-3311	6	54	fund	fund	VERB
fsr-3311	6	55	their	their	PRON
fsr-3311	6	56	retirements	retirement	NOUN
fsr-3311	6	57	.	.	PUNCT
fsr-3311	7	1	studies	study	NOUN
fsr-3311	7	2	such	such	ADJ
fsr-3311	7	3	as	as	ADP
fsr-3311	7	4	bengen	bengen	X
fsr-3311	7	5	(	(	PUNCT
fsr-3311	7	6	2004	2004	NUM
fsr-3311	7	7	)	)	PUNCT
fsr-3311	7	8	and	and	CCONJ
fsr-3311	7	9	steiner	steiner	PROPN
fsr-3311	7	10	(	(	PUNCT
fsr-3311	7	11	2014	2014	NUM
fsr-3311	7	12	)	)	PUNCT
fsr-3311	7	13	have	have	AUX
fsr-3311	7	14	focused	focus	VERB
fsr-3311	7	15	on	on	ADP
fsr-3311	7	16	how	how	SCONJ
fsr-3311	7	17	to	to	PART
fsr-3311	7	18	spend	spend	VERB
fsr-3311	7	19	from	from	ADP
fsr-3311	7	20	savings	saving	NOUN
fsr-3311	7	21	during	during	ADP
fsr-3311	7	22	retirement	retirement	NOUN
fsr-3311	7	23	.	.	PUNCT
fsr-3311	8	1	baseline	baseline	PROPN
fsr-3311	8	2	assumptions	assumption	NOUN
fsr-3311	8	3	in	in	ADP
fsr-3311	8	4	such	such	ADJ
fsr-3311	8	5	studies	study	NOUN
fsr-3311	8	6	rarely	rarely	ADV
fsr-3311	8	7	consider	consider	VERB
fsr-3311	8	8	the	the	DET
fsr-3311	8	9	impact	impact	NOUN
fsr-3311	8	10	of	of	ADP
fsr-3311	8	11	taxation	taxation	NOUN
fsr-3311	8	12	.	.	PUNCT
fsr-3311	9	1	however	however	ADV
fsr-3311	9	2	,	,	PUNCT
fsr-3311	9	3	there	there	PRON
fsr-3311	9	4	remains	remain	VERB
fsr-3311	9	5	widespread	widespread	ADJ
fsr-3311	9	6	concern	concern	NOUN
fsr-3311	9	7	about	about	ADP
fsr-3311	9	8	taxes	taxis	NOUN
fsr-3311	9	9	and	and	CCONJ
fsr-3311	9	10	their	their	PRON
fsr-3311	9	11	impact	impact	NOUN
fsr-3311	9	12	on	on	ADP
fsr-3311	9	13	retirees	retiree	NOUN
fsr-3311	9	14	(	(	PUNCT
fsr-3311	9	15	mccarthy	mccarthy	PROPN
fsr-3311	9	16	,	,	PUNCT
fsr-3311	9	17	2011	2011	NUM
fsr-3311	9	18	;	;	PUNCT
fsr-3311	9	19	silver	silver	NOUN
fsr-3311	9	20	,	,	PUNCT
fsr-3311	9	21	2013	2013	NUM
fsr-3311	9	22	)	)	PUNCT
fsr-3311	9	23	.	.	PUNCT
fsr-3311	10	1	different	different	ADJ
fsr-3311	10	2	types	type	NOUN
fsr-3311	10	3	of	of	ADP
fsr-3311	10	4	investment	investment	NOUN
fsr-3311	10	5	vehicles	vehicle	NOUN
fsr-3311	10	6	offer	offer	VERB
fsr-3311	10	7	varying	vary	VERB
fsr-3311	10	8	tax	tax	NOUN
fsr-3311	10	9	treatment	treatment	NOUN
fsr-3311	10	10	.	.	PUNCT
fsr-3311	11	1	life	life	NOUN
fsr-3311	11	2	insurance	insurance	NOUN
fsr-3311	11	3	is	be	AUX
fsr-3311	11	4	a	a	DET
fsr-3311	11	5	tax	tax	NOUN
fsr-3311	11	6	preferential	preferential	ADJ
fsr-3311	11	7	vehicle	vehicle	NOUN
fsr-3311	11	8	that	that	SCONJ
fsr-3311	11	9	one	one	PRON
fsr-3311	11	10	can	can	AUX
fsr-3311	11	11	use	use	VERB
fsr-3311	11	12	as	as	ADP
fsr-3311	11	13	a	a	DET
fsr-3311	11	14	piece	piece	NOUN
fsr-3311	11	15	of	of	ADP
fsr-3311	11	16	an	an	DET
fsr-3311	11	17	overall	overall	ADJ
fsr-3311	11	18	asset	asset	NOUN
fsr-3311	11	19	allocation	allocation	NOUN
fsr-3311	11	20	to	to	PART
fsr-3311	11	21	help	help	VERB
fsr-3311	11	22	satisfy	satisfy	VERB
fsr-3311	11	23	both	both	DET
fsr-3311	11	24	retirement	retirement	NOUN
fsr-3311	11	25	income	income	NOUN
fsr-3311	11	26	needs	need	NOUN
fsr-3311	11	27	,	,	PUNCT
fsr-3311	11	28	and	and	CCONJ
fsr-3311	11	29	concerns	concern	NOUN
fsr-3311	11	30	*	*	PUNCT
fsr-3311	11	31	corresponding	correspond	VERB
fsr-3311	11	32	author	author	NOUN
fsr-3311	11	33	.	.	PUNCT
fsr-3311	12	1	tel	tel	PROPN
fsr-3311	12	2	.	.	PUNCT
fsr-3311	12	3	:	:	PUNCT
fsr-3311	13	1	�	�	PROPN
fsr-3311	13	2	1	1	NUM
fsr-3311	13	3	-	-	SYM
fsr-3311	13	4	610	610	NUM
fsr-3311	13	5	-	-	PUNCT
fsr-3311	13	6	526	526	NUM
fsr-3311	13	7	-	-	SYM
fsr-3311	13	8	1569	1569	NUM
fsr-3311	13	9	;	;	PUNCT
fsr-3311	13	10	fax	fax	NOUN
fsr-3311	13	11	:	:	PUNCT
fsr-3311	13	12	�	�	PROPN
fsr-3311	13	13	1	1	NUM
fsr-3311	13	14	-	-	SYM
fsr-3311	13	15	610	610	NUM
fsr-3311	13	16	-	-	PUNCT
fsr-3311	13	17	526	526	NUM
fsr-3311	13	18	-	-	SYM
fsr-3311	13	19	1569	1569	NUM
fsr-3311	13	20	.	.	PUNCT
fsr-3311	14	1	e	e	X
fsr-3311	14	2	-	-	NOUN
fsr-3311	14	3	mail	mail	NOUN
fsr-3311	14	4	address	address	NOUN
fsr-3311	14	5	:	:	PUNCT
fsr-3311	14	6	wade.pfau@theamericancollege.edu	wade.pfau@theamericancollege.edu	NUM
fsr-3311	14	7	(	(	PUNCT
fsr-3311	14	8	w.d	w.d	PROPN
fsr-3311	14	9	.	.	PROPN
fsr-3311	14	10	pfau	pfau	NOUN
fsr-3311	14	11	)	)	PUNCT
fsr-3311	14	12	financial	financial	ADJ
fsr-3311	14	13	services	service	NOUN
fsr-3311	14	14	review	review	VERB
fsr-3311	14	15	26	26	NUM
fsr-3311	14	16	(	(	PUNCT
fsr-3311	14	17	2017	2017	NUM
fsr-3311	14	18	)	)	PUNCT
fsr-3311	14	19	221–240	221–240	NUM
fsr-3311	14	20	1057	1057	NUM
fsr-3311	14	21	-	-	SYM
fsr-3311	14	22	0810/17/$	0810/17/$	NUM
fsr-3311	14	23	–	–	PUNCT
fsr-3311	14	24	see	see	VERB
fsr-3311	14	25	front	front	ADJ
fsr-3311	14	26	matter	matter	NOUN
fsr-3311	14	27	©	©	PROPN
fsr-3311	14	28	2017	2017	NUM
fsr-3311	14	29	academy	academy	NOUN
fsr-3311	14	30	of	of	ADP
fsr-3311	14	31	financial	financial	ADJ
fsr-3311	14	32	services	service	NOUN
fsr-3311	14	33	.	.	PUNCT
fsr-3311	15	1	all	all	DET
fsr-3311	15	2	rights	right	NOUN
fsr-3311	15	3	reserved	reserve	VERB
fsr-3311	15	4	.	.	PUNCT
fsr-3311	16	1	regarding	regard	VERB
fsr-3311	16	2	taxation	taxation	NOUN
fsr-3311	16	3	.	.	PUNCT
fsr-3311	17	1	the	the	DET
fsr-3311	17	2	strategy	strategy	NOUN
fsr-3311	17	3	of	of	ADP
fsr-3311	17	4	using	use	VERB
fsr-3311	17	5	life	life	NOUN
fsr-3311	17	6	insurance	insurance	NOUN
fsr-3311	17	7	as	as	ADP
fsr-3311	17	8	a	a	DET
fsr-3311	17	9	supplemental	supplemental	ADJ
fsr-3311	17	10	retirement	retirement	NOUN
fsr-3311	17	11	income	income	NOUN
fsr-3311	17	12	vehicle	vehicle	NOUN
fsr-3311	17	13	raises	raise	VERB
fsr-3311	17	14	the	the	DET
fsr-3311	17	15	issue	issue	NOUN
fsr-3311	17	16	of	of	ADP
fsr-3311	17	17	whether	whether	SCONJ
fsr-3311	17	18	it	it	PRON
fsr-3311	17	19	is	be	AUX
fsr-3311	17	20	appropriate	appropriate	ADJ
fsr-3311	17	21	and	and	CCONJ
fsr-3311	17	22	what	what	DET
fsr-3311	17	23	opportunity	opportunity	NOUN
fsr-3311	17	24	costs	cost	NOUN
fsr-3311	17	25	may	may	AUX
fsr-3311	17	26	exist	exist	VERB
fsr-3311	17	27	.	.	PUNCT
fsr-3311	18	1	prior	prior	ADJ
fsr-3311	18	2	research	research	NOUN
fsr-3311	18	3	(	(	PUNCT
fsr-3311	18	4	katt	katt	PROPN
fsr-3311	18	5	,	,	PUNCT
fsr-3311	18	6	2009	2009	NUM
fsr-3311	18	7	;	;	PUNCT
fsr-3311	18	8	parish	parish	PROPN
fsr-3311	18	9	,	,	PUNCT
fsr-3311	18	10	2014	2014	NUM
fsr-3311	18	11	;	;	PUNCT
fsr-3311	18	12	resnick	resnick	PROPN
fsr-3311	18	13	&	&	CCONJ
fsr-3311	18	14	resnick	resnick	PROPN
fsr-3311	18	15	,	,	PUNCT
fsr-3311	18	16	2009	2009	NUM
fsr-3311	18	17	)	)	PUNCT
fsr-3311	18	18	has	have	AUX
fsr-3311	18	19	shown	show	VERB
fsr-3311	18	20	there	there	PRON
fsr-3311	18	21	are	be	VERB
fsr-3311	18	22	pitfalls	pitfall	NOUN
fsr-3311	18	23	to	to	ADP
fsr-3311	18	24	using	use	VERB
fsr-3311	18	25	life	life	NOUN
fsr-3311	18	26	insurance	insurance	NOUN
fsr-3311	18	27	in	in	ADP
fsr-3311	18	28	this	this	DET
fsr-3311	18	29	manner	manner	NOUN
fsr-3311	18	30	.	.	PUNCT
fsr-3311	19	1	however	however	ADV
fsr-3311	19	2	,	,	PUNCT
fsr-3311	19	3	there	there	PRON
fsr-3311	19	4	are	be	VERB
fsr-3311	19	5	problems	problem	NOUN
fsr-3311	19	6	with	with	ADP
fsr-3311	19	7	past	past	ADJ
fsr-3311	19	8	research	research	NOUN
fsr-3311	19	9	approaches	approach	NOUN
fsr-3311	19	10	,	,	PUNCT
fsr-3311	19	11	and	and	CCONJ
fsr-3311	19	12	a	a	DET
fsr-3311	19	13	goal	goal	NOUN
fsr-3311	19	14	of	of	ADP
fsr-3311	19	15	this	this	DET
fsr-3311	19	16	research	research	NOUN
fsr-3311	19	17	is	be	AUX
fsr-3311	19	18	to	to	PART
fsr-3311	19	19	demonstrate	demonstrate	VERB
fsr-3311	19	20	a	a	DET
fsr-3311	19	21	proper	proper	ADJ
fsr-3311	19	22	structure	structure	NOUN
fsr-3311	19	23	to	to	PART
fsr-3311	19	24	analyze	analyze	VERB
fsr-3311	19	25	the	the	DET
fsr-3311	19	26	use	use	NOUN
fsr-3311	19	27	of	of	ADP
fsr-3311	19	28	life	life	NOUN
fsr-3311	19	29	insurance	insurance	NOUN
fsr-3311	19	30	as	as	ADP
fsr-3311	19	31	a	a	DET
fsr-3311	19	32	retirement	retirement	NOUN
fsr-3311	19	33	income	income	NOUN
fsr-3311	19	34	vehicle	vehicle	NOUN
fsr-3311	19	35	.	.	PUNCT
fsr-3311	20	1	after	after	ADP
fsr-3311	20	2	determining	determine	VERB
fsr-3311	20	3	the	the	DET
fsr-3311	20	4	proper	proper	ADJ
fsr-3311	20	5	structure	structure	NOUN
fsr-3311	20	6	and	and	CCONJ
fsr-3311	20	7	framework	framework	NOUN
fsr-3311	20	8	,	,	PUNCT
fsr-3311	20	9	this	this	DET
fsr-3311	20	10	research	research	NOUN
fsr-3311	20	11	will	will	AUX
fsr-3311	20	12	then	then	ADV
fsr-3311	20	13	compare	compare	VERB
fsr-3311	20	14	how	how	SCONJ
fsr-3311	20	15	life	life	NOUN
fsr-3311	20	16	insurance	insurance	NOUN
fsr-3311	20	17	as	as	ADP
fsr-3311	20	18	an	an	DET
fsr-3311	20	19	asset	asset	NOUN
fsr-3311	20	20	class	class	NOUN
fsr-3311	20	21	compares	compare	VERB
fsr-3311	20	22	to	to	ADP
fsr-3311	20	23	the	the	DET
fsr-3311	20	24	performance	performance	NOUN
fsr-3311	20	25	of	of	ADP
fsr-3311	20	26	equities	equity	NOUN
fsr-3311	20	27	on	on	ADP
fsr-3311	20	28	both	both	CCONJ
fsr-3311	20	29	a	a	DET
fsr-3311	20	30	preand	preand	NOUN
fsr-3311	20	31	post	post	ADJ
fsr-3311	20	32	-	-	ADJ
fsr-3311	20	33	tax	tax	ADJ
fsr-3311	20	34	basis	basis	NOUN
fsr-3311	20	35	.	.	PUNCT
fsr-3311	21	1	this	this	DET
fsr-3311	21	2	comparison	comparison	NOUN
fsr-3311	21	3	will	will	AUX
fsr-3311	21	4	provide	provide	VERB
fsr-3311	21	5	transparency	transparency	NOUN
fsr-3311	21	6	to	to	ADP
fsr-3311	21	7	the	the	DET
fsr-3311	21	8	embedded	embed	VERB
fsr-3311	21	9	costs	cost	NOUN
fsr-3311	21	10	and	and	CCONJ
fsr-3311	21	11	suitability	suitability	NOUN
fsr-3311	21	12	of	of	ADP
fsr-3311	21	13	insurance	insurance	NOUN
fsr-3311	21	14	for	for	ADP
fsr-3311	21	15	individuals	individual	NOUN
fsr-3311	21	16	.	.	PUNCT
fsr-3311	22	1	research	research	NOUN
fsr-3311	22	2	in	in	ADP
fsr-3311	22	3	this	this	DET
fsr-3311	22	4	area	area	NOUN
fsr-3311	22	5	often	often	ADV
fsr-3311	22	6	does	do	AUX
fsr-3311	22	7	not	not	PART
fsr-3311	22	8	factor	factor	VERB
fsr-3311	22	9	in	in	ADP
fsr-3311	22	10	the	the	DET
fsr-3311	22	11	tax	tax	NOUN
fsr-3311	22	12	consequences	consequence	NOUN
fsr-3311	22	13	of	of	ADP
fsr-3311	22	14	accumulation	accumulation	NOUN
fsr-3311	22	15	and	and	CCONJ
fsr-3311	22	16	distribution	distribution	NOUN
fsr-3311	22	17	strategies	strategy	NOUN
fsr-3311	22	18	.	.	PUNCT
fsr-3311	23	1	one	one	NUM
fsr-3311	23	2	reason	reason	NOUN
fsr-3311	23	3	is	be	AUX
fsr-3311	23	4	tax	tax	NOUN
fsr-3311	23	5	situations	situation	NOUN
fsr-3311	23	6	can	can	AUX
fsr-3311	23	7	vary	vary	VERB
fsr-3311	23	8	so	so	ADV
fsr-3311	23	9	dramatically	dramatically	ADV
fsr-3311	23	10	across	across	ADP
fsr-3311	23	11	individuals	individual	NOUN
fsr-3311	23	12	.	.	PUNCT
fsr-3311	24	1	this	this	DET
fsr-3311	24	2	study	study	NOUN
fsr-3311	24	3	will	will	AUX
fsr-3311	24	4	make	make	VERB
fsr-3311	24	5	assumptions	assumption	NOUN
fsr-3311	24	6	regarding	regard	VERB
fsr-3311	24	7	tax	tax	NOUN
fsr-3311	24	8	rates	rate	NOUN
fsr-3311	24	9	to	to	PART
fsr-3311	24	10	provide	provide	VERB
fsr-3311	24	11	a	a	DET
fsr-3311	24	12	clearer	clear	ADJ
fsr-3311	24	13	picture	picture	NOUN
fsr-3311	24	14	of	of	ADP
fsr-3311	24	15	the	the	DET
fsr-3311	24	16	outcomes	outcome	NOUN
fsr-3311	24	17	net	net	NOUN
fsr-3311	24	18	of	of	ADP
fsr-3311	24	19	taxes	taxis	NOUN
fsr-3311	24	20	.	.	PUNCT
fsr-3311	25	1	the	the	DET
fsr-3311	25	2	analysis	analysis	NOUN
fsr-3311	25	3	of	of	ADP
fsr-3311	25	4	taxation	taxation	NOUN
fsr-3311	25	5	is	be	AUX
fsr-3311	25	6	crucial	crucial	ADJ
fsr-3311	25	7	as	as	SCONJ
fsr-3311	25	8	tax	tax	NOUN
fsr-3311	25	9	savings	saving	NOUN
fsr-3311	25	10	provide	provide	VERB
fsr-3311	25	11	one	one	NUM
fsr-3311	25	12	of	of	ADP
fsr-3311	25	13	the	the	DET
fsr-3311	25	14	largest	large	ADJ
fsr-3311	25	15	benefits	benefit	NOUN
fsr-3311	25	16	to	to	ADP
fsr-3311	25	17	utilizing	utilize	VERB
fsr-3311	25	18	life	life	NOUN
fsr-3311	25	19	insurance	insurance	NOUN
fsr-3311	25	20	as	as	ADP
fsr-3311	25	21	a	a	DET
fsr-3311	25	22	supplemental	supplemental	ADJ
fsr-3311	25	23	income	income	NOUN
fsr-3311	25	24	vehicle	vehicle	NOUN
fsr-3311	25	25	.	.	PUNCT
fsr-3311	26	1	this	this	DET
fsr-3311	26	2	study	study	NOUN
fsr-3311	26	3	develops	develop	VERB
fsr-3311	26	4	a	a	DET
fsr-3311	26	5	framework	framework	NOUN
fsr-3311	26	6	for	for	ADP
fsr-3311	26	7	properly	properly	ADV
fsr-3311	26	8	structuring	structure	VERB
fsr-3311	26	9	variable	variable	ADJ
fsr-3311	26	10	universal	universal	ADJ
fsr-3311	26	11	life	life	NOUN
fsr-3311	26	12	insurance	insurance	NOUN
fsr-3311	26	13	for	for	ADP
fsr-3311	26	14	supplemental	supplemental	ADJ
fsr-3311	26	15	cash	cash	NOUN
fsr-3311	26	16	flow	flow	NOUN
fsr-3311	26	17	during	during	ADP
fsr-3311	26	18	retirement	retirement	NOUN
fsr-3311	26	19	.	.	PUNCT
fsr-3311	27	1	two	two	NUM
fsr-3311	27	2	of	of	ADP
fsr-3311	27	3	the	the	DET
fsr-3311	27	4	most	most	ADV
fsr-3311	27	5	important	important	ADJ
fsr-3311	27	6	numbers	number	NOUN
fsr-3311	27	7	for	for	ADP
fsr-3311	27	8	this	this	DET
fsr-3311	27	9	type	type	NOUN
fsr-3311	27	10	of	of	ADP
fsr-3311	27	11	study	study	NOUN
fsr-3311	27	12	are	be	AUX
fsr-3311	27	13	the	the	DET
fsr-3311	27	14	rate	rate	NOUN
fsr-3311	27	15	of	of	ADP
fsr-3311	27	16	return	return	NOUN
fsr-3311	27	17	during	during	ADP
fsr-3311	27	18	the	the	DET
fsr-3311	27	19	accumulation	accumulation	NOUN
fsr-3311	27	20	phase	phase	NOUN
fsr-3311	27	21	and	and	CCONJ
fsr-3311	27	22	the	the	DET
fsr-3311	27	23	safe	safe	ADJ
fsr-3311	27	24	withdrawal	withdrawal	NOUN
fsr-3311	27	25	rate	rate	NOUN
fsr-3311	27	26	during	during	ADP
fsr-3311	27	27	the	the	DET
fsr-3311	27	28	distribution	distribution	NOUN
fsr-3311	27	29	phase	phase	NOUN
fsr-3311	27	30	.	.	PUNCT
fsr-3311	28	1	establishing	establish	VERB
fsr-3311	28	2	a	a	DET
fsr-3311	28	3	potential	potential	ADJ
fsr-3311	28	4	proper	proper	ADJ
fsr-3311	28	5	rate	rate	NOUN
fsr-3311	28	6	of	of	ADP
fsr-3311	28	7	return	return	NOUN
fsr-3311	28	8	and	and	CCONJ
fsr-3311	28	9	an	an	DET
fsr-3311	28	10	appropriate	appropriate	ADJ
fsr-3311	28	11	withdrawal	withdrawal	NOUN
fsr-3311	28	12	rate	rate	NOUN
fsr-3311	28	13	will	will	AUX
fsr-3311	28	14	help	help	VERB
fsr-3311	28	15	avoid	avoid	VERB
fsr-3311	28	16	some	some	PRON
fsr-3311	28	17	of	of	ADP
fsr-3311	28	18	the	the	DET
fsr-3311	28	19	pitfalls	pitfall	NOUN
fsr-3311	28	20	from	from	ADP
fsr-3311	28	21	previous	previous	ADJ
fsr-3311	28	22	studies	study	NOUN
fsr-3311	28	23	using	use	VERB
fsr-3311	28	24	variable	variable	ADJ
fsr-3311	28	25	universal	universal	ADJ
fsr-3311	28	26	life	life	NOUN
fsr-3311	28	27	insurance	insurance	NOUN
fsr-3311	28	28	and	and	CCONJ
fsr-3311	28	29	provide	provide	VERB
fsr-3311	28	30	an	an	DET
fsr-3311	28	31	alternative	alternative	NOUN
fsr-3311	28	32	to	to	ADP
fsr-3311	28	33	the	the	DET
fsr-3311	28	34	growing	grow	VERB
fsr-3311	28	35	problem	problem	NOUN
fsr-3311	28	36	of	of	ADP
fsr-3311	28	37	taxable	taxable	ADJ
fsr-3311	28	38	income	income	NOUN
fsr-3311	28	39	during	during	ADP
fsr-3311	28	40	retirement	retirement	NOUN
fsr-3311	28	41	.	.	PUNCT
fsr-3311	29	1	after	after	ADP
fsr-3311	29	2	finding	find	VERB
fsr-3311	29	3	sustainable	sustainable	ADJ
fsr-3311	29	4	assumptions	assumption	NOUN
fsr-3311	29	5	for	for	ADP
fsr-3311	29	6	accumulation	accumulation	NOUN
fsr-3311	29	7	and	and	CCONJ
fsr-3311	29	8	distribution	distribution	NOUN
fsr-3311	29	9	rates	rate	NOUN
fsr-3311	29	10	in	in	ADP
fsr-3311	29	11	a	a	DET
fsr-3311	29	12	variable	variable	ADJ
fsr-3311	29	13	universal	universal	ADJ
fsr-3311	29	14	life	life	NOUN
fsr-3311	29	15	policy	policy	NOUN
fsr-3311	29	16	,	,	PUNCT
fsr-3311	29	17	the	the	DET
fsr-3311	29	18	life	life	NOUN
fsr-3311	29	19	insurance	insurance	NOUN
fsr-3311	29	20	vehicle	vehicle	NOUN
fsr-3311	29	21	cash	cash	NOUN
fsr-3311	29	22	flow	flow	NOUN
fsr-3311	29	23	generation	generation	NOUN
fsr-3311	29	24	provides	provide	VERB
fsr-3311	29	25	comparison	comparison	NOUN
fsr-3311	29	26	data	datum	NOUN
fsr-3311	29	27	to	to	ADP
fsr-3311	29	28	an	an	DET
fsr-3311	29	29	investments	investment	NOUN
fsr-3311	29	30	-	-	PUNCT
fsr-3311	29	31	only	only	ADV
fsr-3311	29	32	strategy	strategy	NOUN
fsr-3311	29	33	determining	determine	VERB
fsr-3311	29	34	the	the	DET
fsr-3311	29	35	probability	probability	NOUN
fsr-3311	29	36	of	of	ADP
fsr-3311	29	37	success	success	NOUN
fsr-3311	29	38	that	that	PRON
fsr-3311	29	39	a	a	DET
fsr-3311	29	40	qualified	qualified	ADJ
fsr-3311	29	41	or	or	CCONJ
fsr-3311	29	42	non	non	ADJ
fsr-3311	29	43	-	-	ADJ
fsr-3311	29	44	qualified	qualified	ADJ
fsr-3311	29	45	investment	investment	NOUN
fsr-3311	29	46	account	account	NOUN
fsr-3311	29	47	would	would	AUX
fsr-3311	29	48	be	be	AUX
fsr-3311	29	49	able	able	ADJ
fsr-3311	29	50	to	to	PART
fsr-3311	29	51	generate	generate	VERB
fsr-3311	29	52	for	for	ADP
fsr-3311	29	53	the	the	DET
fsr-3311	29	54	same	same	ADJ
fsr-3311	29	55	after	after	ADP
fsr-3311	29	56	-	-	PUNCT
fsr-3311	29	57	tax	tax	NOUN
fsr-3311	29	58	income	income	NOUN
fsr-3311	29	59	.	.	PUNCT
fsr-3311	30	1	the	the	DET
fsr-3311	30	2	variable	variable	ADJ
fsr-3311	30	3	universal	universal	ADJ
fsr-3311	30	4	life	life	NOUN
fsr-3311	30	5	policy	policy	NOUN
fsr-3311	30	6	was	be	AUX
fsr-3311	30	7	chosen	choose	VERB
fsr-3311	30	8	to	to	PART
fsr-3311	30	9	be	be	AUX
fsr-3311	30	10	the	the	DET
fsr-3311	30	11	main	main	ADJ
fsr-3311	30	12	source	source	NOUN
fsr-3311	30	13	of	of	ADP
fsr-3311	30	14	analysis	analysis	NOUN
fsr-3311	30	15	because	because	SCONJ
fsr-3311	30	16	it	it	PRON
fsr-3311	30	17	most	most	ADV
fsr-3311	30	18	closely	closely	ADV
fsr-3311	30	19	represents	represent	VERB
fsr-3311	30	20	a	a	DET
fsr-3311	30	21	comparison	comparison	NOUN
fsr-3311	30	22	to	to	ADP
fsr-3311	30	23	an	an	DET
fsr-3311	30	24	investments	investment	NOUN
fsr-3311	30	25	-	-	PUNCT
fsr-3311	30	26	only	only	ADV
fsr-3311	30	27	strategy	strategy	NOUN
fsr-3311	30	28	,	,	PUNCT
fsr-3311	30	29	providing	provide	VERB
fsr-3311	30	30	the	the	DET
fsr-3311	30	31	owner	owner	NOUN
fsr-3311	30	32	with	with	ADP
fsr-3311	30	33	flexibility	flexibility	NOUN
fsr-3311	30	34	in	in	ADP
fsr-3311	30	35	choosing	choose	VERB
fsr-3311	30	36	the	the	DET
fsr-3311	30	37	underlying	underlie	VERB
fsr-3311	30	38	investments	investment	NOUN
fsr-3311	30	39	(	(	PUNCT
fsr-3311	30	40	from	from	ADP
fsr-3311	30	41	a	a	DET
fsr-3311	30	42	menu	menu	NOUN
fsr-3311	30	43	of	of	ADP
fsr-3311	30	44	options	option	NOUN
fsr-3311	30	45	)	)	PUNCT
fsr-3311	30	46	and	and	CCONJ
fsr-3311	30	47	risk	risk	NOUN
fsr-3311	30	48	of	of	ADP
fsr-3311	30	49	the	the	DET
fsr-3311	30	50	policy	policy	NOUN
fsr-3311	30	51	.	.	PUNCT
fsr-3311	31	1	the	the	DET
fsr-3311	31	2	comparison	comparison	NOUN
fsr-3311	31	3	will	will	AUX
fsr-3311	31	4	demonstrate	demonstrate	VERB
fsr-3311	31	5	any	any	DET
fsr-3311	31	6	advantages	advantage	NOUN
fsr-3311	31	7	of	of	ADP
fsr-3311	31	8	the	the	DET
fsr-3311	31	9	tax	tax	NOUN
fsr-3311	31	10	preferential	preferential	ADJ
fsr-3311	31	11	treatment	treatment	NOUN
fsr-3311	31	12	along	along	ADP
fsr-3311	31	13	with	with	ADP
fsr-3311	31	14	whether	whether	SCONJ
fsr-3311	31	15	life	life	NOUN
fsr-3311	31	16	insurance	insurance	NOUN
fsr-3311	31	17	is	be	AUX
fsr-3311	31	18	a	a	DET
fsr-3311	31	19	viable	viable	ADJ
fsr-3311	31	20	replacement	replacement	NOUN
fsr-3311	31	21	for	for	ADP
fsr-3311	31	22	,	,	PUNCT
fsr-3311	31	23	alternative	alternative	ADJ
fsr-3311	31	24	to	to	ADP
fsr-3311	31	25	,	,	PUNCT
fsr-3311	31	26	or	or	CCONJ
fsr-3311	31	27	supplement	supplement	NOUN
fsr-3311	31	28	of	of	ADP
fsr-3311	31	29	retirement	retirement	NOUN
fsr-3311	31	30	income	income	NOUN
fsr-3311	31	31	.	.	PUNCT
fsr-3311	32	1	the	the	DET
fsr-3311	32	2	key	key	ADJ
fsr-3311	32	3	variables	variable	NOUN
fsr-3311	32	4	in	in	ADP
fsr-3311	32	5	this	this	DET
fsr-3311	32	6	study	study	NOUN
fsr-3311	32	7	include	include	VERB
fsr-3311	32	8	the	the	DET
fsr-3311	32	9	following	following	NOUN
fsr-3311	32	10	:	:	PUNCT
fsr-3311	32	11	age	age	NOUN
fsr-3311	32	12	at	at	ADP
fsr-3311	32	13	initial	initial	ADJ
fsr-3311	32	14	plan	plan	NOUN
fsr-3311	32	15	start	start	VERB
fsr-3311	32	16	,	,	PUNCT
fsr-3311	32	17	gender	gender	NOUN
fsr-3311	32	18	,	,	PUNCT
fsr-3311	32	19	health	health	NOUN
fsr-3311	32	20	classification	classification	NOUN
fsr-3311	32	21	,	,	PUNCT
fsr-3311	32	22	length	length	NOUN
fsr-3311	32	23	of	of	ADP
fsr-3311	32	24	accumulation	accumulation	NOUN
fsr-3311	32	25	,	,	PUNCT
fsr-3311	32	26	length	length	NOUN
fsr-3311	32	27	of	of	ADP
fsr-3311	32	28	income	income	NOUN
fsr-3311	32	29	,	,	PUNCT
fsr-3311	32	30	amount	amount	NOUN
fsr-3311	32	31	of	of	ADP
fsr-3311	32	32	death	death	NOUN
fsr-3311	32	33	benefit	benefit	NOUN
fsr-3311	32	34	,	,	PUNCT
fsr-3311	32	35	amount	amount	NOUN
fsr-3311	32	36	of	of	ADP
fsr-3311	32	37	annual	annual	ADJ
fsr-3311	32	38	premium	premium	NOUN
fsr-3311	32	39	paid	pay	VERB
fsr-3311	32	40	,	,	PUNCT
fsr-3311	32	41	historical	historical	ADJ
fsr-3311	32	42	rates	rate	NOUN
fsr-3311	32	43	of	of	ADP
fsr-3311	32	44	return	return	NOUN
fsr-3311	32	45	,	,	PUNCT
fsr-3311	32	46	costs	cost	NOUN
fsr-3311	32	47	of	of	ADP
fsr-3311	32	48	insurance	insurance	NOUN
fsr-3311	32	49	,	,	PUNCT
fsr-3311	32	50	accumulation	accumulation	NOUN
fsr-3311	32	51	rate	rate	NOUN
fsr-3311	32	52	,	,	PUNCT
fsr-3311	32	53	and	and	CCONJ
fsr-3311	32	54	distribution	distribution	NOUN
fsr-3311	32	55	rate	rate	NOUN
fsr-3311	32	56	.	.	PUNCT
fsr-3311	33	1	this	this	DET
fsr-3311	33	2	study	study	NOUN
fsr-3311	33	3	will	will	AUX
fsr-3311	33	4	include	include	VERB
fsr-3311	33	5	multiple	multiple	ADJ
fsr-3311	33	6	scenarios	scenario	NOUN
fsr-3311	33	7	for	for	ADP
fsr-3311	33	8	different	different	ADJ
fsr-3311	33	9	ages	age	NOUN
fsr-3311	33	10	,	,	PUNCT
fsr-3311	33	11	length	length	NOUN
fsr-3311	33	12	of	of	ADP
fsr-3311	33	13	distribution	distribution	NOUN
fsr-3311	33	14	periods	period	NOUN
fsr-3311	33	15	,	,	PUNCT
fsr-3311	33	16	and	and	CCONJ
fsr-3311	33	17	health	health	NOUN
fsr-3311	33	18	classification	classification	NOUN
fsr-3311	33	19	,	,	PUNCT
fsr-3311	33	20	but	but	CCONJ
fsr-3311	33	21	the	the	DET
fsr-3311	33	22	base	base	NOUN
fsr-3311	33	23	case	case	NOUN
fsr-3311	33	24	will	will	AUX
fsr-3311	33	25	use	use	VERB
fsr-3311	33	26	the	the	DET
fsr-3311	33	27	following	follow	VERB
fsr-3311	33	28	scenario	scenario	NOUN
fsr-3311	33	29	:	:	PUNCT
fsr-3311	33	30	y	y	NOUN
fsr-3311	33	31	age	age	NOUN
fsr-3311	33	32	at	at	ADP
fsr-3311	33	33	initial	initial	ADJ
fsr-3311	33	34	plan	plan	NOUN
fsr-3311	33	35	start	start	NOUN
fsr-3311	33	36	(	(	PUNCT
fsr-3311	33	37	45	45	NUM
fsr-3311	33	38	)	)	PUNCT
fsr-3311	33	39	,	,	PUNCT
fsr-3311	33	40	y	y	PROPN
fsr-3311	33	41	health	health	NOUN
fsr-3311	33	42	classification	classification	NOUN
fsr-3311	33	43	(	(	PUNCT
fsr-3311	33	44	preferred	preferred	ADJ
fsr-3311	33	45	non	non	ADJ
fsr-3311	33	46	-	-	ADJ
fsr-3311	33	47	smoker	smoker	ADJ
fsr-3311	33	48	)	)	PUNCT
fsr-3311	33	49	,	,	PUNCT
fsr-3311	33	50	y	y	PROPN
fsr-3311	33	51	length	length	NOUN
fsr-3311	33	52	of	of	ADP
fsr-3311	33	53	accumulation	accumulation	NOUN
fsr-3311	33	54	(	(	PUNCT
fsr-3311	33	55	19	19	NUM
fsr-3311	33	56	years	year	NOUN
fsr-3311	33	57	)	)	PUNCT
fsr-3311	33	58	,	,	PUNCT
fsr-3311	33	59	y	y	PROPN
fsr-3311	33	60	length	length	NOUN
fsr-3311	33	61	of	of	ADP
fsr-3311	33	62	distributions	distribution	NOUN
fsr-3311	33	63	(	(	PUNCT
fsr-3311	33	64	15	15	NUM
fsr-3311	33	65	years	year	NOUN
fsr-3311	33	66	)	)	PUNCT
fsr-3311	33	67	,	,	PUNCT
fsr-3311	33	68	y	y	PROPN
fsr-3311	33	69	amount	amount	NOUN
fsr-3311	33	70	of	of	ADP
fsr-3311	33	71	annual	annual	ADJ
fsr-3311	33	72	premium	premium	NOUN
fsr-3311	33	73	paid	pay	VERB
fsr-3311	33	74	(	(	PUNCT
fsr-3311	33	75	$	$	SYM
fsr-3311	33	76	50k	50k	NUM
fsr-3311	33	77	)	)	PUNCT
fsr-3311	33	78	,	,	PUNCT
fsr-3311	33	79	y	y	PROPN
fsr-3311	33	80	male	male	ADJ
fsr-3311	33	81	mortality	mortality	NOUN
fsr-3311	33	82	tables	table	NOUN
fsr-3311	33	83	.	.	PUNCT
fsr-3311	34	1	222	222	NUM
fsr-3311	34	2	r.	r.	PROPN
fsr-3311	34	3	delibero	delibero	PROPN
fsr-3311	34	4	,	,	PUNCT
fsr-3311	34	5	w.d	w.d	PROPN
fsr-3311	34	6	.	.	PROPN
fsr-3311	34	7	pfau	pfau	NOUN
fsr-3311	34	8	/	/	SYM
fsr-3311	34	9	financial	financial	ADJ
fsr-3311	34	10	services	service	NOUN
fsr-3311	34	11	review	review	VERB
fsr-3311	34	12	26	26	NUM
fsr-3311	34	13	(	(	PUNCT
fsr-3311	34	14	2017	2017	NUM
fsr-3311	34	15	)	)	PUNCT
fsr-3311	34	16	221–240	221–240	NUM
fsr-3311	34	17	six	six	NUM
fsr-3311	34	18	key	key	ADJ
fsr-3311	34	19	research	research	NOUN
fsr-3311	34	20	questions	question	NOUN
fsr-3311	34	21	reflect	reflect	VERB
fsr-3311	34	22	the	the	DET
fsr-3311	34	23	objectives	objective	NOUN
fsr-3311	34	24	for	for	ADP
fsr-3311	34	25	this	this	DET
fsr-3311	34	26	study	study	NOUN
fsr-3311	34	27	include	include	VERB
fsr-3311	34	28	:	:	PUNCT
fsr-3311	34	29	(	(	PUNCT
fsr-3311	34	30	1	1	X
fsr-3311	34	31	)	)	PUNCT
fsr-3311	34	32	what	what	PRON
fsr-3311	34	33	is	be	AUX
fsr-3311	34	34	a	a	DET
fsr-3311	34	35	safe	safe	ADJ
fsr-3311	34	36	combined	combined	ADJ
fsr-3311	34	37	hypothetical	hypothetical	ADJ
fsr-3311	34	38	accumulation	accumulation	NOUN
fsr-3311	34	39	rate	rate	NOUN
fsr-3311	34	40	and	and	CCONJ
fsr-3311	34	41	distribution	distribution	NOUN
fsr-3311	34	42	rate	rate	NOUN
fsr-3311	34	43	to	to	PART
fsr-3311	34	44	assume	assume	VERB
fsr-3311	34	45	when	when	SCONJ
fsr-3311	34	46	life	life	NOUN
fsr-3311	34	47	insurance	insurance	NOUN
fsr-3311	34	48	is	be	AUX
fsr-3311	34	49	intended	intend	VERB
fsr-3311	34	50	to	to	PART
fsr-3311	34	51	serve	serve	VERB
fsr-3311	34	52	as	as	ADP
fsr-3311	34	53	a	a	DET
fsr-3311	34	54	distribution	distribution	NOUN
fsr-3311	34	55	vehicle	vehicle	NOUN
fsr-3311	34	56	?	?	PUNCT
fsr-3311	35	1	(	(	PUNCT
fsr-3311	35	2	2	2	X
fsr-3311	35	3	)	)	PUNCT
fsr-3311	35	4	what	what	PRON
fsr-3311	35	5	are	be	AUX
fsr-3311	35	6	the	the	DET
fsr-3311	35	7	disadvantages	disadvantage	NOUN
fsr-3311	35	8	for	for	ADP
fsr-3311	35	9	using	use	VERB
fsr-3311	35	10	life	life	NOUN
fsr-3311	35	11	insurance	insurance	NOUN
fsr-3311	35	12	as	as	ADP
fsr-3311	35	13	a	a	DET
fsr-3311	35	14	distribution	distribution	NOUN
fsr-3311	35	15	vehicle	vehicle	NOUN
fsr-3311	35	16	?	?	PUNCT
fsr-3311	36	1	(	(	PUNCT
fsr-3311	36	2	3	3	X
fsr-3311	36	3	)	)	PUNCT
fsr-3311	36	4	what	what	PRON
fsr-3311	36	5	characteristics	characteristic	NOUN
fsr-3311	36	6	determine	determine	VERB
fsr-3311	36	7	appropriate	appropriate	ADJ
fsr-3311	36	8	candidates	candidate	NOUN
fsr-3311	36	9	for	for	ADP
fsr-3311	36	10	using	use	VERB
fsr-3311	36	11	life	life	NOUN
fsr-3311	36	12	insurance	insurance	NOUN
fsr-3311	36	13	effectively	effectively	ADV
fsr-3311	36	14	as	as	ADP
fsr-3311	36	15	a	a	DET
fsr-3311	36	16	retirement	retirement	NOUN
fsr-3311	36	17	cash	cash	NOUN
fsr-3311	36	18	flow	flow	NOUN
fsr-3311	36	19	tool	tool	NOUN
fsr-3311	36	20	?	?	PUNCT
fsr-3311	37	1	(	(	PUNCT
fsr-3311	37	2	4	4	X
fsr-3311	37	3	)	)	PUNCT
fsr-3311	37	4	what	what	PRON
fsr-3311	37	5	is	be	AUX
fsr-3311	37	6	the	the	DET
fsr-3311	37	7	opportunity	opportunity	NOUN
fsr-3311	37	8	cost	cost	NOUN
fsr-3311	37	9	of	of	ADP
fsr-3311	37	10	using	use	VERB
fsr-3311	37	11	life	life	NOUN
fsr-3311	37	12	insurance	insurance	NOUN
fsr-3311	37	13	as	as	ADP
fsr-3311	37	14	an	an	DET
fsr-3311	37	15	asset	asset	NOUN
fsr-3311	37	16	class	class	NOUN
fsr-3311	37	17	compared	compare	VERB
fsr-3311	37	18	with	with	ADP
fsr-3311	37	19	a	a	DET
fsr-3311	37	20	brokerage	brokerage	NOUN
fsr-3311	37	21	account	account	NOUN
fsr-3311	37	22	?	?	PUNCT
fsr-3311	38	1	(	(	PUNCT
fsr-3311	38	2	5	5	X
fsr-3311	38	3	)	)	PUNCT
fsr-3311	38	4	what	what	PRON
fsr-3311	38	5	are	be	AUX
fsr-3311	38	6	the	the	DET
fsr-3311	38	7	tax	tax	NOUN
fsr-3311	38	8	advantages	advantage	NOUN
fsr-3311	38	9	to	to	ADP
fsr-3311	38	10	using	use	VERB
fsr-3311	38	11	life	life	NOUN
fsr-3311	38	12	insurance	insurance	NOUN
fsr-3311	38	13	as	as	ADP
fsr-3311	38	14	an	an	DET
fsr-3311	38	15	asset	asset	NOUN
fsr-3311	38	16	class	class	NOUN
fsr-3311	38	17	?	?	PUNCT
fsr-3311	39	1	(	(	PUNCT
fsr-3311	39	2	6	6	NUM
fsr-3311	39	3	)	)	PUNCT
fsr-3311	39	4	is	be	AUX
fsr-3311	39	5	life	life	NOUN
fsr-3311	39	6	insurance	insurance	NOUN
fsr-3311	39	7	a	a	DET
fsr-3311	39	8	reasonable	reasonable	ADJ
fsr-3311	39	9	choice	choice	NOUN
fsr-3311	39	10	as	as	ADP
fsr-3311	39	11	a	a	DET
fsr-3311	39	12	supplemental	supplemental	ADJ
fsr-3311	39	13	cash	cash	NOUN
fsr-3311	39	14	flow	flow	NOUN
fsr-3311	39	15	vehicle	vehicle	NOUN
fsr-3311	39	16	for	for	ADP
fsr-3311	39	17	retirement	retirement	NOUN
fsr-3311	39	18	savings	saving	NOUN
fsr-3311	39	19	?	?	PUNCT
fsr-3311	40	1	many	many	ADJ
fsr-3311	40	2	financial	financial	ADJ
fsr-3311	40	3	advisors	advisor	NOUN
fsr-3311	40	4	within	within	ADP
fsr-3311	40	5	the	the	DET
fsr-3311	40	6	industry	industry	NOUN
fsr-3311	40	7	have	have	AUX
fsr-3311	40	8	shied	shy	VERB
fsr-3311	40	9	away	away	ADV
fsr-3311	40	10	from	from	ADP
fsr-3311	40	11	using	use	VERB
fsr-3311	40	12	life	life	NOUN
fsr-3311	40	13	insurance	insurance	NOUN
fsr-3311	40	14	as	as	ADP
fsr-3311	40	15	an	an	DET
fsr-3311	40	16	asset	asset	NOUN
fsr-3311	40	17	class	class	NOUN
fsr-3311	40	18	.	.	PUNCT
fsr-3311	41	1	katt	katt	PROPN
fsr-3311	41	2	(	(	PUNCT
fsr-3311	41	3	2009	2009	NUM
fsr-3311	41	4	)	)	PUNCT
fsr-3311	41	5	,	,	PUNCT
fsr-3311	41	6	resnick	resnick	PROPN
fsr-3311	41	7	and	and	CCONJ
fsr-3311	41	8	resnick	resnick	PROPN
fsr-3311	41	9	(	(	PUNCT
fsr-3311	41	10	2009	2009	NUM
fsr-3311	41	11	)	)	PUNCT
fsr-3311	41	12	,	,	PUNCT
fsr-3311	41	13	and	and	CCONJ
fsr-3311	41	14	parish	parish	PROPN
fsr-3311	41	15	(	(	PUNCT
fsr-3311	41	16	2014	2014	NUM
fsr-3311	41	17	)	)	PUNCT
fsr-3311	41	18	have	have	AUX
fsr-3311	41	19	all	all	DET
fsr-3311	41	20	studied	study	VERB
fsr-3311	41	21	life	life	NOUN
fsr-3311	41	22	insurance	insurance	NOUN
fsr-3311	41	23	as	as	ADP
fsr-3311	41	24	a	a	DET
fsr-3311	41	25	distribution	distribution	NOUN
fsr-3311	41	26	vehicle	vehicle	NOUN
fsr-3311	41	27	indicating	indicate	VERB
fsr-3311	41	28	that	that	SCONJ
fsr-3311	41	29	both	both	CCONJ
fsr-3311	41	30	academic	academic	ADJ
fsr-3311	41	31	and	and	CCONJ
fsr-3311	41	32	industry	industry	NOUN
fsr-3311	41	33	studies	study	NOUN
fsr-3311	41	34	have	have	AUX
fsr-3311	41	35	shown	show	VERB
fsr-3311	41	36	poor	poor	ADJ
fsr-3311	41	37	results	result	NOUN
fsr-3311	41	38	.	.	PUNCT
fsr-3311	42	1	often	often	ADV
fsr-3311	42	2	this	this	PRON
fsr-3311	42	3	was	be	AUX
fsr-3311	42	4	because	because	SCONJ
fsr-3311	42	5	of	of	ADP
fsr-3311	42	6	being	be	AUX
fsr-3311	42	7	too	too	ADV
fsr-3311	42	8	aggressive	aggressive	ADJ
fsr-3311	42	9	with	with	ADP
fsr-3311	42	10	the	the	DET
fsr-3311	42	11	hypothetical	hypothetical	ADJ
fsr-3311	42	12	accumulation	accumulation	NOUN
fsr-3311	42	13	or	or	CCONJ
fsr-3311	42	14	distribution	distribution	NOUN
fsr-3311	42	15	rates	rate	NOUN
fsr-3311	42	16	.	.	PUNCT
fsr-3311	43	1	with	with	ADP
fsr-3311	43	2	these	these	DET
fsr-3311	43	3	poor	poor	ADJ
fsr-3311	43	4	experiences	experience	NOUN
fsr-3311	43	5	,	,	PUNCT
fsr-3311	43	6	this	this	DET
fsr-3311	43	7	potentially	potentially	ADV
fsr-3311	43	8	useful	useful	ADJ
fsr-3311	43	9	and	and	CCONJ
fsr-3311	43	10	beneficial	beneficial	ADJ
fsr-3311	43	11	strategy	strategy	NOUN
fsr-3311	43	12	may	may	AUX
fsr-3311	43	13	become	become	VERB
fsr-3311	43	14	less	less	ADV
fsr-3311	43	15	common	common	ADJ
fsr-3311	43	16	or	or	CCONJ
fsr-3311	43	17	utilized	utilize	VERB
fsr-3311	43	18	improperly	improperly	ADV
fsr-3311	43	19	,	,	PUNCT
fsr-3311	43	20	which	which	PRON
fsr-3311	43	21	can	can	AUX
fsr-3311	43	22	lead	lead	VERB
fsr-3311	43	23	to	to	ADP
fsr-3311	43	24	suboptimal	suboptimal	ADJ
fsr-3311	43	25	outcomes	outcome	NOUN
fsr-3311	43	26	for	for	ADP
fsr-3311	43	27	clients	client	NOUN
fsr-3311	43	28	.	.	PUNCT
fsr-3311	44	1	this	this	DET
fsr-3311	44	2	study	study	NOUN
fsr-3311	44	3	aims	aim	VERB
fsr-3311	44	4	to	to	PART
fsr-3311	44	5	provide	provide	VERB
fsr-3311	44	6	an	an	DET
fsr-3311	44	7	appropriate	appropriate	ADJ
fsr-3311	44	8	framework	framework	NOUN
fsr-3311	44	9	for	for	ADP
fsr-3311	44	10	utilizing	utilize	VERB
fsr-3311	44	11	life	life	NOUN
fsr-3311	44	12	insurance	insurance	NOUN
fsr-3311	44	13	as	as	ADP
fsr-3311	44	14	a	a	DET
fsr-3311	44	15	supplemental	supplemental	ADJ
fsr-3311	44	16	income	income	NOUN
fsr-3311	44	17	vehicle	vehicle	NOUN
fsr-3311	44	18	and	and	CCONJ
fsr-3311	44	19	then	then	ADV
fsr-3311	44	20	compare	compare	VERB
fsr-3311	44	21	it	it	PRON
fsr-3311	44	22	to	to	ADP
fsr-3311	44	23	other	other	ADJ
fsr-3311	44	24	investment	investment	NOUN
fsr-3311	44	25	options	option	NOUN
fsr-3311	44	26	.	.	PUNCT
fsr-3311	45	1	this	this	DET
fsr-3311	45	2	comparison	comparison	NOUN
fsr-3311	45	3	will	will	AUX
fsr-3311	45	4	identify	identify	VERB
fsr-3311	45	5	the	the	DET
fsr-3311	45	6	potential	potential	ADJ
fsr-3311	45	7	positive	positive	ADJ
fsr-3311	45	8	attributes	attribute	NOUN
fsr-3311	45	9	for	for	ADP
fsr-3311	45	10	the	the	DET
fsr-3311	45	11	supplemental	supplemental	ADJ
fsr-3311	45	12	income	income	NOUN
fsr-3311	45	13	strategy	strategy	NOUN
fsr-3311	45	14	and	and	CCONJ
fsr-3311	45	15	will	will	AUX
fsr-3311	45	16	demonstrate	demonstrate	VERB
fsr-3311	45	17	the	the	DET
fsr-3311	45	18	proper	proper	ADJ
fsr-3311	45	19	way	way	NOUN
fsr-3311	45	20	to	to	PART
fsr-3311	45	21	structure	structure	VERB
fsr-3311	45	22	the	the	DET
fsr-3311	45	23	policy	policy	NOUN
fsr-3311	45	24	to	to	PART
fsr-3311	45	25	obtain	obtain	VERB
fsr-3311	45	26	more	more	ADV
fsr-3311	45	27	beneficial	beneficial	ADJ
fsr-3311	45	28	results	result	NOUN
fsr-3311	45	29	.	.	PUNCT
fsr-3311	46	1	the	the	DET
fsr-3311	46	2	benefit	benefit	NOUN
fsr-3311	46	3	for	for	ADP
fsr-3311	46	4	at	at	ADV
fsr-3311	46	5	least	least	ADJ
fsr-3311	46	6	some	some	PRON
fsr-3311	46	7	individuals	individual	NOUN
fsr-3311	46	8	will	will	AUX
fsr-3311	46	9	be	be	AUX
fsr-3311	46	10	another	another	DET
fsr-3311	46	11	source	source	NOUN
fsr-3311	46	12	of	of	ADP
fsr-3311	46	13	retirement	retirement	NOUN
fsr-3311	46	14	funds	fund	NOUN
fsr-3311	46	15	that	that	PRON
fsr-3311	46	16	offers	offer	VERB
fsr-3311	46	17	tax	tax	NOUN
fsr-3311	46	18	advantages	advantage	NOUN
fsr-3311	46	19	.	.	PUNCT
fsr-3311	47	1	the	the	DET
fsr-3311	47	2	more	more	ADJ
fsr-3311	47	3	sources	source	NOUN
fsr-3311	47	4	that	that	PRON
fsr-3311	47	5	an	an	DET
fsr-3311	47	6	individual	individual	NOUN
fsr-3311	47	7	can	can	AUX
fsr-3311	47	8	access	access	VERB
fsr-3311	47	9	for	for	ADP
fsr-3311	47	10	retirement	retirement	NOUN
fsr-3311	47	11	income	income	NOUN
fsr-3311	47	12	,	,	PUNCT
fsr-3311	47	13	the	the	PRON
fsr-3311	47	14	more	more	ADV
fsr-3311	47	15	prepared	prepared	ADJ
fsr-3311	47	16	that	that	SCONJ
fsr-3311	47	17	individual	individual	NOUN
fsr-3311	47	18	will	will	AUX
fsr-3311	47	19	be	be	AUX
fsr-3311	47	20	for	for	ADP
fsr-3311	47	21	different	different	ADJ
fsr-3311	47	22	future	future	ADJ
fsr-3311	47	23	economic	economic	ADJ
fsr-3311	47	24	environments	environment	NOUN
fsr-3311	47	25	and	and	CCONJ
fsr-3311	47	26	changing	change	VERB
fsr-3311	47	27	tax	tax	NOUN
fsr-3311	47	28	regimes	regime	NOUN
fsr-3311	47	29	.	.	PUNCT
fsr-3311	48	1	this	this	DET
fsr-3311	48	2	study	study	NOUN
fsr-3311	48	3	will	will	AUX
fsr-3311	48	4	look	look	VERB
fsr-3311	48	5	at	at	ADP
fsr-3311	48	6	the	the	DET
fsr-3311	48	7	ability	ability	NOUN
fsr-3311	48	8	to	to	PART
fsr-3311	48	9	use	use	VERB
fsr-3311	48	10	life	life	NOUN
fsr-3311	48	11	insurance	insurance	NOUN
fsr-3311	48	12	as	as	ADP
fsr-3311	48	13	a	a	DET
fsr-3311	48	14	distribution	distribution	NOUN
fsr-3311	48	15	vehicle	vehicle	NOUN
fsr-3311	48	16	and	and	CCONJ
fsr-3311	48	17	determine	determine	VERB
fsr-3311	48	18	safe	safe	ADJ
fsr-3311	48	19	hypothetical	hypothetical	ADJ
fsr-3311	48	20	accumulation	accumulation	NOUN
fsr-3311	48	21	and	and	CCONJ
fsr-3311	48	22	distribution	distribution	NOUN
fsr-3311	48	23	rates	rate	NOUN
fsr-3311	48	24	to	to	PART
fsr-3311	48	25	use	use	VERB
fsr-3311	48	26	in	in	ADP
fsr-3311	48	27	conjunction	conjunction	NOUN
fsr-3311	48	28	.	.	PUNCT
fsr-3311	49	1	this	this	DET
fsr-3311	49	2	study	study	NOUN
fsr-3311	49	3	will	will	AUX
fsr-3311	49	4	also	also	ADV
fsr-3311	49	5	compare	compare	VERB
fsr-3311	49	6	using	use	VERB
fsr-3311	49	7	life	life	NOUN
fsr-3311	49	8	insurance	insurance	NOUN
fsr-3311	49	9	as	as	ADP
fsr-3311	49	10	a	a	DET
fsr-3311	49	11	distribution	distribution	NOUN
fsr-3311	49	12	vehicle	vehicle	NOUN
fsr-3311	49	13	with	with	ADP
fsr-3311	49	14	other	other	ADJ
fsr-3311	49	15	investment	investment	NOUN
fsr-3311	49	16	vehicles	vehicle	NOUN
fsr-3311	49	17	on	on	ADP
fsr-3311	49	18	both	both	CCONJ
fsr-3311	49	19	a	a	DET
fsr-3311	49	20	preand	preand	NOUN
fsr-3311	49	21	post	post	ADJ
fsr-3311	49	22	-	-	ADJ
fsr-3311	49	23	tax	tax	ADJ
fsr-3311	49	24	basis	basis	NOUN
fsr-3311	49	25	.	.	PUNCT
fsr-3311	50	1	several	several	ADJ
fsr-3311	50	2	issues	issue	NOUN
fsr-3311	50	3	arise	arise	VERB
fsr-3311	50	4	when	when	SCONJ
fsr-3311	50	5	looking	look	VERB
fsr-3311	50	6	at	at	ADP
fsr-3311	50	7	using	use	VERB
fsr-3311	50	8	life	life	NOUN
fsr-3311	50	9	insurance	insurance	NOUN
fsr-3311	50	10	for	for	ADP
fsr-3311	50	11	this	this	DET
fsr-3311	50	12	purpose	purpose	NOUN
fsr-3311	50	13	.	.	PUNCT
fsr-3311	51	1	life	life	NOUN
fsr-3311	51	2	insurance	insurance	NOUN
fsr-3311	51	3	will	will	AUX
fsr-3311	51	4	have	have	VERB
fsr-3311	51	5	different	different	ADJ
fsr-3311	51	6	costs	cost	NOUN
fsr-3311	51	7	for	for	ADP
fsr-3311	51	8	different	different	ADJ
fsr-3311	51	9	individuals	individual	NOUN
fsr-3311	51	10	based	base	VERB
fsr-3311	51	11	on	on	ADP
fsr-3311	51	12	age	age	NOUN
fsr-3311	51	13	,	,	PUNCT
fsr-3311	51	14	gender	gender	NOUN
fsr-3311	51	15	,	,	PUNCT
fsr-3311	51	16	health	health	NOUN
fsr-3311	51	17	classification	classification	NOUN
fsr-3311	51	18	,	,	PUNCT
fsr-3311	51	19	type	type	NOUN
fsr-3311	51	20	of	of	ADP
fsr-3311	51	21	policy	policy	NOUN
fsr-3311	51	22	,	,	PUNCT
fsr-3311	51	23	and	and	CCONJ
fsr-3311	51	24	carrier	carrier	NOUN
fsr-3311	51	25	chosen	choose	VERB
fsr-3311	51	26	.	.	PUNCT
fsr-3311	52	1	there	there	PRON
fsr-3311	52	2	are	be	VERB
fsr-3311	52	3	also	also	ADV
fsr-3311	52	4	limitations	limitation	NOUN
fsr-3311	52	5	based	base	VERB
fsr-3311	52	6	on	on	ADP
fsr-3311	52	7	the	the	DET
fsr-3311	52	8	length	length	NOUN
fsr-3311	52	9	of	of	ADP
fsr-3311	52	10	the	the	DET
fsr-3311	52	11	distribution	distribution	NOUN
fsr-3311	52	12	period	period	NOUN
fsr-3311	52	13	for	for	ADP
fsr-3311	52	14	the	the	DET
fsr-3311	52	15	policy	policy	NOUN
fsr-3311	52	16	.	.	PUNCT
fsr-3311	53	1	there	there	PRON
fsr-3311	53	2	is	be	VERB
fsr-3311	53	3	less	less	ADJ
fsr-3311	53	4	risk	risk	NOUN
fsr-3311	53	5	and	and	CCONJ
fsr-3311	53	6	more	more	ADJ
fsr-3311	53	7	income	income	NOUN
fsr-3311	53	8	potential	potential	NOUN
fsr-3311	53	9	for	for	ADP
fsr-3311	53	10	a	a	DET
fsr-3311	53	11	shorter	short	ADJ
fsr-3311	53	12	distribution	distribution	NOUN
fsr-3311	53	13	period	period	NOUN
fsr-3311	53	14	.	.	PUNCT
fsr-3311	54	1	a	a	DET
fsr-3311	54	2	significant	significant	ADJ
fsr-3311	54	3	advantage	advantage	NOUN
fsr-3311	54	4	for	for	ADP
fsr-3311	54	5	using	use	VERB
fsr-3311	54	6	life	life	NOUN
fsr-3311	54	7	insurance	insurance	NOUN
fsr-3311	54	8	as	as	ADP
fsr-3311	54	9	a	a	DET
fsr-3311	54	10	distribution	distribution	NOUN
fsr-3311	54	11	vehicle	vehicle	NOUN
fsr-3311	54	12	is	be	AUX
fsr-3311	54	13	the	the	DET
fsr-3311	54	14	tax	tax	NOUN
fsr-3311	54	15	preferential	preferential	ADJ
fsr-3311	54	16	treatment	treatment	NOUN
fsr-3311	54	17	.	.	PUNCT
fsr-3311	55	1	the	the	DET
fsr-3311	55	2	comparisons	comparison	NOUN
fsr-3311	55	3	made	make	VERB
fsr-3311	55	4	to	to	ADP
fsr-3311	55	5	other	other	ADJ
fsr-3311	55	6	distribution	distribution	NOUN
fsr-3311	55	7	vehicles	vehicle	NOUN
fsr-3311	55	8	with	with	ADP
fsr-3311	55	9	different	different	ADJ
fsr-3311	55	10	tax	tax	NOUN
fsr-3311	55	11	treatment	treatment	NOUN
fsr-3311	55	12	will	will	AUX
fsr-3311	55	13	depend	depend	VERB
fsr-3311	55	14	on	on	ADP
fsr-3311	55	15	an	an	DET
fsr-3311	55	16	individual	individual	NOUN
fsr-3311	55	17	’s	’s	PART
fsr-3311	55	18	tax	tax	NOUN
fsr-3311	55	19	rates	rate	NOUN
fsr-3311	55	20	for	for	ADP
fsr-3311	55	21	ordinary	ordinary	ADJ
fsr-3311	55	22	income	income	NOUN
fsr-3311	55	23	and	and	CCONJ
fsr-3311	55	24	investment	investment	NOUN
fsr-3311	55	25	income	income	NOUN
fsr-3311	55	26	.	.	PUNCT
fsr-3311	56	1	while	while	SCONJ
fsr-3311	56	2	this	this	DET
fsr-3311	56	3	study	study	NOUN
fsr-3311	56	4	utilizes	utilize	VERB
fsr-3311	56	5	a	a	DET
fsr-3311	56	6	specific	specific	ADJ
fsr-3311	56	7	set	set	NOUN
fsr-3311	56	8	of	of	ADP
fsr-3311	56	9	assumptions	assumption	NOUN
fsr-3311	56	10	,	,	PUNCT
fsr-3311	56	11	results	result	NOUN
fsr-3311	56	12	will	will	AUX
fsr-3311	56	13	vary	vary	VERB
fsr-3311	56	14	in	in	ADP
fsr-3311	56	15	practice	practice	NOUN
fsr-3311	56	16	based	base	VERB
fsr-3311	56	17	on	on	ADP
fsr-3311	56	18	different	different	ADJ
fsr-3311	56	19	individual	individual	ADJ
fsr-3311	56	20	circumstances	circumstance	NOUN
fsr-3311	56	21	.	.	PUNCT
fsr-3311	57	1	with	with	ADP
fsr-3311	57	2	retirement	retirement	NOUN
fsr-3311	57	3	planning	planning	NOUN
fsr-3311	57	4	and	and	CCONJ
fsr-3311	57	5	subsequently	subsequently	ADV
fsr-3311	57	6	tax	tax	NOUN
fsr-3311	57	7	planning	planning	NOUN
fsr-3311	57	8	becoming	become	VERB
fsr-3311	57	9	such	such	ADJ
fsr-3311	57	10	prevalent	prevalent	ADJ
fsr-3311	57	11	topics	topic	NOUN
fsr-3311	57	12	,	,	PUNCT
fsr-3311	57	13	research	research	NOUN
fsr-3311	57	14	on	on	ADP
fsr-3311	57	15	efficiencies	efficiency	NOUN
fsr-3311	57	16	and	and	CCONJ
fsr-3311	57	17	different	different	ADJ
fsr-3311	57	18	potential	potential	ADJ
fsr-3311	57	19	approaches	approach	NOUN
fsr-3311	57	20	can	can	AUX
fsr-3311	57	21	be	be	AUX
fsr-3311	57	22	beneficial	beneficial	ADJ
fsr-3311	57	23	.	.	PUNCT
fsr-3311	58	1	while	while	SCONJ
fsr-3311	58	2	there	there	PRON
fsr-3311	58	3	are	be	VERB
fsr-3311	58	4	many	many	ADJ
fsr-3311	58	5	different	different	ADJ
fsr-3311	58	6	approaches	approach	NOUN
fsr-3311	58	7	to	to	ADP
fsr-3311	58	8	retirement	retirement	NOUN
fsr-3311	58	9	income	income	NOUN
fsr-3311	58	10	planning	planning	NOUN
fsr-3311	58	11	with	with	ADP
fsr-3311	58	12	a	a	DET
fsr-3311	58	13	variety	variety	NOUN
fsr-3311	58	14	of	of	ADP
fsr-3311	58	15	investment	investment	NOUN
fsr-3311	58	16	vehicles	vehicle	NOUN
fsr-3311	58	17	,	,	PUNCT
fsr-3311	58	18	tax	tax	NOUN
fsr-3311	58	19	planning	planning	NOUN
fsr-3311	58	20	takes	take	VERB
fsr-3311	58	21	these	these	DET
fsr-3311	58	22	approaches	approach	NOUN
fsr-3311	58	23	one	one	NUM
fsr-3311	58	24	-	-	PUNCT
fsr-3311	58	25	step	step	NOUN
fsr-3311	58	26	further	far	ADV
fsr-3311	58	27	.	.	PUNCT
fsr-3311	59	1	retirement	retirement	NOUN
fsr-3311	59	2	planning	planning	NOUN
fsr-3311	59	3	and	and	CCONJ
fsr-3311	59	4	tax	tax	NOUN
fsr-3311	59	5	issues	issue	NOUN
fsr-3311	59	6	can	can	AUX
fsr-3311	59	7	vary	vary	VERB
fsr-3311	59	8	widely	widely	ADV
fsr-3311	59	9	for	for	ADP
fsr-3311	59	10	everyone	everyone	PRON
fsr-3311	59	11	,	,	PUNCT
fsr-3311	59	12	but	but	CCONJ
fsr-3311	59	13	it	it	PRON
fsr-3311	59	14	is	be	AUX
fsr-3311	59	15	important	important	ADJ
fsr-3311	59	16	to	to	PART
fsr-3311	59	17	look	look	VERB
fsr-3311	59	18	at	at	ADP
fsr-3311	59	19	a	a	DET
fsr-3311	59	20	large	large	ADJ
fsr-3311	59	21	scope	scope	NOUN
fsr-3311	59	22	of	of	ADP
fsr-3311	59	23	options	option	NOUN
fsr-3311	59	24	to	to	PART
fsr-3311	59	25	tailor	tailor	VERB
fsr-3311	59	26	fit	fit	VERB
fsr-3311	59	27	these	these	DET
fsr-3311	59	28	approaches	approach	NOUN
fsr-3311	59	29	and	and	CCONJ
fsr-3311	59	30	ensure	ensure	VERB
fsr-3311	59	31	the	the	DET
fsr-3311	59	32	vetting	vetting	NOUN
fsr-3311	59	33	and	and	CCONJ
fsr-3311	59	34	availability	availability	NOUN
fsr-3311	59	35	of	of	ADP
fsr-3311	59	36	different	different	ADJ
fsr-3311	59	37	options	option	NOUN
fsr-3311	59	38	.	.	PUNCT
fsr-3311	60	1	life	life	NOUN
fsr-3311	60	2	insurance	insurance	NOUN
fsr-3311	60	3	is	be	AUX
fsr-3311	60	4	a	a	DET
fsr-3311	60	5	vehicle	vehicle	NOUN
fsr-3311	60	6	not	not	PART
fsr-3311	60	7	originally	originally	ADV
fsr-3311	60	8	designed	design	VERB
fsr-3311	60	9	with	with	ADP
fsr-3311	60	10	retirement	retirement	NOUN
fsr-3311	60	11	planning	planning	NOUN
fsr-3311	60	12	in	in	ADP
fsr-3311	60	13	mind	mind	NOUN
fsr-3311	60	14	,	,	PUNCT
fsr-3311	60	15	but	but	CCONJ
fsr-3311	60	16	because	because	SCONJ
fsr-3311	60	17	of	of	ADP
fsr-3311	60	18	its	its	PRON
fsr-3311	60	19	tax	tax	NOUN
fsr-3311	60	20	preferential	preferential	ADJ
fsr-3311	60	21	treatment	treatment	NOUN
fsr-3311	60	22	,	,	PUNCT
fsr-3311	60	23	it	it	PRON
fsr-3311	60	24	is	be	AUX
fsr-3311	60	25	a	a	DET
fsr-3311	60	26	potential	potential	ADJ
fsr-3311	60	27	option	option	NOUN
fsr-3311	60	28	.	.	PUNCT
fsr-3311	61	1	prior	prior	ADJ
fsr-3311	61	2	research	research	NOUN
fsr-3311	61	3	discusses	discuss	VERB
fsr-3311	61	4	the	the	DET
fsr-3311	61	5	accumulation	accumulation	NOUN
fsr-3311	61	6	and	and	CCONJ
fsr-3311	61	7	distribution	distribution	NOUN
fsr-3311	61	8	phases	phase	NOUN
fsr-3311	61	9	of	of	ADP
fsr-3311	61	10	retirement	retirement	NOUN
fsr-3311	61	11	planning	planning	NOUN
fsr-3311	61	12	,	,	PUNCT
fsr-3311	61	13	along	along	ADP
fsr-3311	61	14	with	with	ADP
fsr-3311	61	15	different	different	ADJ
fsr-3311	61	16	potential	potential	ADJ
fsr-3311	61	17	tax	tax	NOUN
fsr-3311	61	18	planning	planning	NOUN
fsr-3311	61	19	strategies	strategy	NOUN
fsr-3311	61	20	.	.	PUNCT
fsr-3311	62	1	additional	additional	ADJ
fsr-3311	62	2	research	research	NOUN
fsr-3311	62	3	has	have	AUX
fsr-3311	62	4	discussed	discuss	VERB
fsr-3311	62	5	life	life	NOUN
fsr-3311	62	6	insurance	insurance	NOUN
fsr-3311	62	7	as	as	ADP
fsr-3311	62	8	a	a	DET
fsr-3311	62	9	retirement	retirement	NOUN
fsr-3311	62	10	planning	planning	NOUN
fsr-3311	62	11	223r	223r	PROPN
fsr-3311	62	12	.	.	PUNCT
fsr-3311	63	1	delibero	delibero	PROPN
fsr-3311	63	2	,	,	PUNCT
fsr-3311	63	3	w.d	w.d	PROPN
fsr-3311	63	4	.	.	PROPN
fsr-3311	63	5	pfau	pfau	NOUN
fsr-3311	63	6	/	/	SYM
fsr-3311	63	7	financial	financial	ADJ
fsr-3311	63	8	services	service	NOUN
fsr-3311	63	9	review	review	VERB
fsr-3311	63	10	26	26	NUM
fsr-3311	63	11	(	(	PUNCT
fsr-3311	63	12	2017	2017	NUM
fsr-3311	63	13	)	)	PUNCT
fsr-3311	63	14	221–240	221–240	NUM
fsr-3311	63	15	vehicle	vehicle	NOUN
fsr-3311	63	16	,	,	PUNCT
fsr-3311	63	17	but	but	CCONJ
fsr-3311	63	18	often	often	ADV
fsr-3311	63	19	it	it	PRON
fsr-3311	63	20	has	have	AUX
fsr-3311	63	21	focused	focus	VERB
fsr-3311	63	22	on	on	ADP
fsr-3311	63	23	the	the	DET
fsr-3311	63	24	pitfalls	pitfall	NOUN
fsr-3311	63	25	and	and	CCONJ
fsr-3311	63	26	potential	potential	ADJ
fsr-3311	63	27	negative	negative	ADJ
fsr-3311	63	28	ramifications	ramification	NOUN
fsr-3311	63	29	,	,	PUNCT
fsr-3311	63	30	and	and	CCONJ
fsr-3311	63	31	concluded	conclude	VERB
fsr-3311	63	32	that	that	SCONJ
fsr-3311	63	33	it	it	PRON
fsr-3311	63	34	is	be	AUX
fsr-3311	63	35	not	not	PART
fsr-3311	63	36	a	a	DET
fsr-3311	63	37	viable	viable	ADJ
fsr-3311	63	38	option	option	NOUN
fsr-3311	63	39	.	.	PUNCT
fsr-3311	64	1	this	this	DET
fsr-3311	64	2	study	study	NOUN
fsr-3311	64	3	will	will	AUX
fsr-3311	64	4	review	review	VERB
fsr-3311	64	5	this	this	DET
fsr-3311	64	6	prior	prior	ADJ
fsr-3311	64	7	research	research	NOUN
fsr-3311	64	8	and	and	CCONJ
fsr-3311	64	9	look	look	VERB
fsr-3311	64	10	to	to	PART
fsr-3311	64	11	build	build	VERB
fsr-3311	64	12	and	and	CCONJ
fsr-3311	64	13	expand	expand	VERB
fsr-3311	64	14	upon	upon	SCONJ
fsr-3311	64	15	the	the	DET
fsr-3311	64	16	potential	potential	ADJ
fsr-3311	64	17	framework	framework	NOUN
fsr-3311	64	18	and	and	CCONJ
fsr-3311	64	19	usefulness	usefulness	NOUN
fsr-3311	64	20	of	of	ADP
fsr-3311	64	21	utilizing	utilize	VERB
fsr-3311	64	22	life	life	NOUN
fsr-3311	64	23	insurance	insurance	NOUN
fsr-3311	64	24	as	as	ADP
fsr-3311	64	25	a	a	DET
fsr-3311	64	26	distribution	distribution	NOUN
fsr-3311	64	27	vehicle	vehicle	NOUN
fsr-3311	64	28	for	for	ADP
fsr-3311	64	29	retirement	retirement	NOUN
fsr-3311	64	30	income	income	NOUN
fsr-3311	64	31	.	.	PUNCT
fsr-3311	65	1	2	2	X
fsr-3311	65	2	.	.	X
fsr-3311	65	3	literature	literature	PROPN
fsr-3311	65	4	review	review	PROPN
fsr-3311	65	5	retirement	retirement	NOUN
fsr-3311	65	6	planning	planning	NOUN
fsr-3311	65	7	is	be	AUX
fsr-3311	65	8	more	more	ADV
fsr-3311	65	9	prevalent	prevalent	ADJ
fsr-3311	65	10	now	now	ADV
fsr-3311	65	11	than	than	ADP
fsr-3311	65	12	ever	ever	ADV
fsr-3311	65	13	before	before	ADV
fsr-3311	65	14	.	.	PUNCT
fsr-3311	66	1	in	in	ADP
fsr-3311	66	2	past	past	ADJ
fsr-3311	66	3	years	year	NOUN
fsr-3311	66	4	,	,	PUNCT
fsr-3311	66	5	u.s	u.s	PROPN
fsr-3311	66	6	.	.	PROPN
fsr-3311	66	7	workers	worker	NOUN
fsr-3311	66	8	often	often	ADV
fsr-3311	66	9	received	receive	VERB
fsr-3311	66	10	a	a	DET
fsr-3311	66	11	defined	define	VERB
fsr-3311	66	12	benefit	benefit	NOUN
fsr-3311	66	13	pension	pension	NOUN
fsr-3311	66	14	from	from	ADP
fsr-3311	66	15	their	their	PRON
fsr-3311	66	16	employer	employer	NOUN
fsr-3311	66	17	and	and	CCONJ
fsr-3311	66	18	could	could	AUX
fsr-3311	66	19	rely	rely	VERB
fsr-3311	66	20	on	on	ADP
fsr-3311	66	21	social	social	ADJ
fsr-3311	66	22	security	security	NOUN
fsr-3311	66	23	.	.	PUNCT
fsr-3311	67	1	the	the	DET
fsr-3311	67	2	shift	shift	NOUN
fsr-3311	67	3	to	to	ADP
fsr-3311	67	4	defined	define	VERB
fsr-3311	67	5	contribution	contribution	NOUN
fsr-3311	67	6	retirement	retirement	NOUN
fsr-3311	67	7	plans	plan	NOUN
fsr-3311	67	8	in	in	ADP
fsr-3311	67	9	the	the	DET
fsr-3311	67	10	workforce	workforce	NOUN
fsr-3311	67	11	has	have	AUX
fsr-3311	67	12	changed	change	VERB
fsr-3311	67	13	the	the	DET
fsr-3311	67	14	scope	scope	NOUN
fsr-3311	67	15	of	of	ADP
fsr-3311	67	16	retirement	retirement	NOUN
fsr-3311	67	17	planning	planning	NOUN
fsr-3311	67	18	.	.	PUNCT
fsr-3311	68	1	in	in	ADP
fsr-3311	68	2	addition	addition	NOUN
fsr-3311	68	3	,	,	PUNCT
fsr-3311	68	4	the	the	DET
fsr-3311	68	5	largest	large	ADJ
fsr-3311	68	6	generation	generation	NOUN
fsr-3311	68	7	in	in	ADP
fsr-3311	68	8	the	the	DET
fsr-3311	68	9	united	united	PROPN
fsr-3311	68	10	states	states	PROPN
fsr-3311	68	11	is	be	AUX
fsr-3311	68	12	now	now	ADV
fsr-3311	68	13	entering	enter	VERB
fsr-3311	68	14	its	its	PRON
fsr-3311	68	15	retirement	retirement	NOUN
fsr-3311	68	16	years	year	NOUN
fsr-3311	68	17	.	.	PUNCT
fsr-3311	69	1	retirement	retirement	NOUN
fsr-3311	69	2	planning	planning	NOUN
fsr-3311	69	3	consists	consist	VERB
fsr-3311	69	4	of	of	ADP
fsr-3311	69	5	two	two	NUM
fsr-3311	69	6	phases	phase	NOUN
fsr-3311	69	7	,	,	PUNCT
fsr-3311	69	8	the	the	DET
fsr-3311	69	9	accumulation	accumulation	NOUN
fsr-3311	69	10	phase	phase	NOUN
fsr-3311	69	11	,	,	PUNCT
fsr-3311	69	12	which	which	PRON
fsr-3311	69	13	entails	entail	VERB
fsr-3311	69	14	gathering	gather	VERB
fsr-3311	69	15	assets	asset	NOUN
fsr-3311	69	16	,	,	PUNCT
fsr-3311	69	17	and	and	CCONJ
fsr-3311	69	18	the	the	DET
fsr-3311	69	19	distribution	distribution	NOUN
fsr-3311	69	20	phase	phase	NOUN
fsr-3311	69	21	,	,	PUNCT
fsr-3311	69	22	which	which	PRON
fsr-3311	69	23	refers	refer	VERB
fsr-3311	69	24	to	to	ADP
fsr-3311	69	25	using	use	VERB
fsr-3311	69	26	the	the	DET
fsr-3311	69	27	accumulated	accumulate	VERB
fsr-3311	69	28	assets	asset	NOUN
fsr-3311	69	29	to	to	PART
fsr-3311	69	30	support	support	VERB
fsr-3311	69	31	spending	spending	NOUN
fsr-3311	69	32	during	during	ADP
fsr-3311	69	33	non	non	ADJ
fsr-3311	69	34	-	-	ADJ
fsr-3311	69	35	income	income	ADJ
fsr-3311	69	36	earning	earning	NOUN
fsr-3311	69	37	years	year	NOUN
fsr-3311	69	38	.	.	PUNCT
fsr-3311	70	1	bengen	bengen	NOUN
fsr-3311	70	2	(	(	PUNCT
fsr-3311	70	3	2004	2004	NUM
fsr-3311	70	4	)	)	PUNCT
fsr-3311	70	5	studied	study	VERB
fsr-3311	70	6	what	what	PRON
fsr-3311	70	7	a	a	DET
fsr-3311	70	8	safe	safe	ADJ
fsr-3311	70	9	withdrawal	withdrawal	NOUN
fsr-3311	70	10	rate	rate	NOUN
fsr-3311	70	11	would	would	AUX
fsr-3311	70	12	be	be	AUX
fsr-3311	70	13	during	during	ADP
fsr-3311	70	14	the	the	DET
fsr-3311	70	15	distribution	distribution	NOUN
fsr-3311	70	16	phase	phase	NOUN
fsr-3311	70	17	to	to	PART
fsr-3311	70	18	avoid	avoid	VERB
fsr-3311	70	19	outliving	outlive	VERB
fsr-3311	70	20	assets	asset	NOUN
fsr-3311	70	21	in	in	ADP
fsr-3311	70	22	an	an	DET
fsr-3311	70	23	investment	investment	NOUN
fsr-3311	70	24	portfolio	portfolio	NOUN
fsr-3311	70	25	.	.	PUNCT
fsr-3311	71	1	this	this	DET
fsr-3311	71	2	research	research	NOUN
fsr-3311	71	3	concluded	conclude	VERB
fsr-3311	71	4	that	that	SCONJ
fsr-3311	71	5	4	4	NUM
fsr-3311	71	6	%	%	NOUN
fsr-3311	71	7	would	would	AUX
fsr-3311	71	8	be	be	AUX
fsr-3311	71	9	a	a	DET
fsr-3311	71	10	safe	safe	ADJ
fsr-3311	71	11	initial	initial	ADJ
fsr-3311	71	12	withdrawal	withdrawal	NOUN
fsr-3311	71	13	rate	rate	NOUN
fsr-3311	71	14	to	to	PART
fsr-3311	71	15	use	use	VERB
fsr-3311	71	16	based	base	VERB
fsr-3311	71	17	on	on	ADP
fsr-3311	71	18	the	the	DET
fsr-3311	71	19	worst	bad	ADJ
fsr-3311	71	20	-	-	PUNCT
fsr-3311	71	21	case	case	NOUN
fsr-3311	71	22	historical	historical	ADJ
fsr-3311	71	23	outcome	outcome	NOUN
fsr-3311	71	24	from	from	ADP
fsr-3311	71	25	varying	vary	VERB
fsr-3311	71	26	30	30	NUM
fsr-3311	71	27	-	-	PUNCT
fsr-3311	71	28	year	year	NOUN
fsr-3311	71	29	periods	period	NOUN
fsr-3311	71	30	in	in	ADP
fsr-3311	71	31	the	the	DET
fsr-3311	71	32	united	united	PROPN
fsr-3311	71	33	states	states	PROPN
fsr-3311	71	34	.	.	PUNCT
fsr-3311	72	1	one	one	NUM
fsr-3311	72	2	critical	critical	ADJ
fsr-3311	72	3	aspect	aspect	NOUN
fsr-3311	72	4	missing	miss	VERB
fsr-3311	72	5	from	from	ADP
fsr-3311	72	6	his	his	PRON
fsr-3311	72	7	original	original	ADJ
fsr-3311	72	8	study	study	NOUN
fsr-3311	72	9	is	be	AUX
fsr-3311	72	10	a	a	DET
fsr-3311	72	11	consideration	consideration	NOUN
fsr-3311	72	12	of	of	ADP
fsr-3311	72	13	taxes	taxis	NOUN
fsr-3311	72	14	,	,	PUNCT
fsr-3311	72	15	which	which	PRON
fsr-3311	72	16	he	he	PRON
fsr-3311	72	17	did	do	AUX
fsr-3311	72	18	discuss	discuss	VERB
fsr-3311	72	19	in	in	ADP
fsr-3311	72	20	his	his	PRON
fsr-3311	72	21	book	book	NOUN
fsr-3311	72	22	in	in	ADP
fsr-3311	72	23	2006	2006	NUM
fsr-3311	72	24	.	.	PUNCT
fsr-3311	73	1	the	the	DET
fsr-3311	73	2	safe	safe	ADJ
fsr-3311	73	3	initial	initial	ADJ
fsr-3311	73	4	withdrawal	withdrawal	NOUN
fsr-3311	73	5	of	of	ADP
fsr-3311	73	6	4	4	NUM
fsr-3311	73	7	%	%	NOUN
fsr-3311	73	8	is	be	AUX
fsr-3311	73	9	a	a	DET
fsr-3311	73	10	gross	gross	ADJ
fsr-3311	73	11	number	number	NOUN
fsr-3311	73	12	before	before	ADP
fsr-3311	73	13	the	the	DET
fsr-3311	73	14	payment	payment	NOUN
fsr-3311	73	15	of	of	ADP
fsr-3311	73	16	any	any	DET
fsr-3311	73	17	taxes	taxis	NOUN
fsr-3311	73	18	and	and	CCONJ
fsr-3311	73	19	will	will	AUX
fsr-3311	73	20	be	be	AUX
fsr-3311	73	21	lower	low	ADJ
fsr-3311	73	22	than	than	ADP
fsr-3311	73	23	4	4	NUM
fsr-3311	73	24	%	%	NOUN
fsr-3311	73	25	on	on	ADP
fsr-3311	73	26	an	an	DET
fsr-3311	73	27	after	after	ADP
fsr-3311	73	28	-	-	PUNCT
fsr-3311	73	29	tax	tax	NOUN
fsr-3311	73	30	basis	basis	NOUN
fsr-3311	73	31	.	.	PUNCT
fsr-3311	74	1	his	his	PRON
fsr-3311	74	2	assumption	assumption	NOUN
fsr-3311	74	3	was	be	AUX
fsr-3311	74	4	that	that	SCONJ
fsr-3311	74	5	the	the	DET
fsr-3311	74	6	investments	investment	NOUN
fsr-3311	74	7	would	would	AUX
fsr-3311	74	8	be	be	AUX
fsr-3311	74	9	in	in	ADP
fsr-3311	74	10	a	a	DET
fsr-3311	74	11	qualified	qualified	ADJ
fsr-3311	74	12	account	account	NOUN
fsr-3311	74	13	and	and	CCONJ
fsr-3311	74	14	,	,	PUNCT
fsr-3311	74	15	thus	thus	ADV
fsr-3311	74	16	,	,	PUNCT
fsr-3311	74	17	benefit	benefit	VERB
fsr-3311	74	18	from	from	ADP
fsr-3311	74	19	tax	tax	NOUN
fsr-3311	74	20	deferral	deferral	NOUN
fsr-3311	74	21	.	.	PUNCT
fsr-3311	75	1	however	however	ADV
fsr-3311	75	2	,	,	PUNCT
fsr-3311	75	3	depending	depend	VERB
fsr-3311	75	4	on	on	ADP
fsr-3311	75	5	ordinary	ordinary	ADJ
fsr-3311	75	6	income	income	NOUN
fsr-3311	75	7	tax	tax	NOUN
fsr-3311	75	8	rates	rate	NOUN
fsr-3311	75	9	,	,	PUNCT
fsr-3311	75	10	especially	especially	ADV
fsr-3311	75	11	if	if	SCONJ
fsr-3311	75	12	higher	high	ADJ
fsr-3311	75	13	in	in	ADP
fsr-3311	75	14	the	the	DET
fsr-3311	75	15	future	future	NOUN
fsr-3311	75	16	,	,	PUNCT
fsr-3311	75	17	individuals	individual	NOUN
fsr-3311	75	18	may	may	AUX
fsr-3311	75	19	not	not	PART
fsr-3311	75	20	obtain	obtain	VERB
fsr-3311	75	21	the	the	DET
fsr-3311	75	22	highest	high	ADJ
fsr-3311	75	23	standard	standard	NOUN
fsr-3311	75	24	of	of	ADP
fsr-3311	75	25	living	live	VERB
fsr-3311	75	26	possible	possible	ADJ
fsr-3311	75	27	if	if	SCONJ
fsr-3311	75	28	more	more	ADJ
fsr-3311	75	29	tax	tax	NOUN
fsr-3311	75	30	efficient	efficient	ADJ
fsr-3311	75	31	options	option	NOUN
fsr-3311	75	32	are	be	AUX
fsr-3311	75	33	available	available	ADJ
fsr-3311	75	34	.	.	PUNCT
fsr-3311	76	1	not	not	PART
fsr-3311	76	2	all	all	DET
fsr-3311	76	3	retirement	retirement	NOUN
fsr-3311	76	4	assets	asset	NOUN
fsr-3311	76	5	will	will	AUX
fsr-3311	76	6	be	be	AUX
fsr-3311	76	7	inside	inside	ADP
fsr-3311	76	8	a	a	DET
fsr-3311	76	9	qualified	qualified	ADJ
fsr-3311	76	10	account	account	NOUN
fsr-3311	76	11	and	and	CCONJ
fsr-3311	76	12	taxable	taxable	ADJ
fsr-3311	76	13	investments	investment	NOUN
fsr-3311	76	14	could	could	AUX
fsr-3311	76	15	be	be	AUX
fsr-3311	76	16	subject	subject	ADJ
fsr-3311	76	17	to	to	ADP
fsr-3311	76	18	taxation	taxation	NOUN
fsr-3311	76	19	on	on	ADP
fsr-3311	76	20	an	an	DET
fsr-3311	76	21	ongoing	ongoing	ADJ
fsr-3311	76	22	basis	basis	NOUN
fsr-3311	76	23	,	,	PUNCT
fsr-3311	76	24	thus	thus	ADV
fsr-3311	76	25	reducing	reduce	VERB
fsr-3311	76	26	the	the	DET
fsr-3311	76	27	net	net	ADJ
fsr-3311	76	28	amount	amount	NOUN
fsr-3311	76	29	of	of	ADP
fsr-3311	76	30	the	the	DET
fsr-3311	76	31	4	4	NUM
fsr-3311	76	32	%	%	NOUN
fsr-3311	76	33	safe	safe	ADJ
fsr-3311	76	34	initial	initial	ADJ
fsr-3311	76	35	withdrawal	withdrawal	NOUN
fsr-3311	76	36	rate	rate	NOUN
fsr-3311	76	37	.	.	PUNCT
fsr-3311	77	1	sumutka	sumutka	PROPN
fsr-3311	77	2	,	,	PUNCT
fsr-3311	77	3	sumutka	sumutka	ADJ
fsr-3311	77	4	,	,	PUNCT
fsr-3311	77	5	and	and	CCONJ
fsr-3311	77	6	coopersmith	coopersmith	PROPN
fsr-3311	77	7	(	(	PUNCT
fsr-3311	77	8	2012	2012	NUM
fsr-3311	77	9	)	)	PUNCT
fsr-3311	77	10	use	use	VERB
fsr-3311	77	11	a	a	DET
fsr-3311	77	12	comprehensive	comprehensive	ADJ
fsr-3311	77	13	tax	tax	NOUN
fsr-3311	77	14	model	model	NOUN
fsr-3311	77	15	to	to	PART
fsr-3311	77	16	evaluate	evaluate	VERB
fsr-3311	77	17	different	different	ADJ
fsr-3311	77	18	withdrawal	withdrawal	NOUN
fsr-3311	77	19	strategies	strategy	NOUN
fsr-3311	77	20	,	,	PUNCT
fsr-3311	77	21	discussing	discuss	VERB
fsr-3311	77	22	the	the	DET
fsr-3311	77	23	three	three	NUM
fsr-3311	77	24	different	different	ADJ
fsr-3311	77	25	types	type	NOUN
fsr-3311	77	26	of	of	ADP
fsr-3311	77	27	investment	investment	NOUN
fsr-3311	77	28	accounts	account	NOUN
fsr-3311	77	29	:	:	PUNCT
fsr-3311	77	30	tax	tax	NOUN
fsr-3311	77	31	-	-	PUNCT
fsr-3311	77	32	deferred	defer	VERB
fsr-3311	77	33	,	,	PUNCT
fsr-3311	77	34	taxable	taxable	ADJ
fsr-3311	77	35	,	,	PUNCT
fsr-3311	77	36	and	and	CCONJ
fsr-3311	77	37	tax	tax	NOUN
fsr-3311	77	38	-	-	PUNCT
fsr-3311	77	39	free	free	ADJ
fsr-3311	77	40	.	.	PUNCT
fsr-3311	78	1	sumutka	sumutka	PROPN
fsr-3311	78	2	et	et	PROPN
fsr-3311	78	3	al	al	PROPN
fsr-3311	78	4	.	.	PROPN
fsr-3311	78	5	state	state	PROPN
fsr-3311	78	6	that	that	SCONJ
fsr-3311	78	7	the	the	DET
fsr-3311	78	8	withdrawal	withdrawal	NOUN
fsr-3311	78	9	sequence	sequence	NOUN
fsr-3311	78	10	from	from	ADP
fsr-3311	78	11	the	the	DET
fsr-3311	78	12	various	various	ADJ
fsr-3311	78	13	accounts	account	NOUN
fsr-3311	78	14	will	will	AUX
fsr-3311	78	15	affect	affect	VERB
fsr-3311	78	16	overall	overall	ADJ
fsr-3311	78	17	taxation	taxation	NOUN
fsr-3311	78	18	on	on	ADP
fsr-3311	78	19	the	the	DET
fsr-3311	78	20	portfolio	portfolio	NOUN
fsr-3311	78	21	and	and	CCONJ
fsr-3311	78	22	find	find	VERB
fsr-3311	78	23	that	that	SCONJ
fsr-3311	78	24	the	the	DET
fsr-3311	78	25	optimal	optimal	ADJ
fsr-3311	78	26	tax	tax	NOUN
fsr-3311	78	27	-	-	PUNCT
fsr-3311	78	28	efficient	efficient	ADJ
fsr-3311	78	29	strategy	strategy	NOUN
fsr-3311	78	30	produces	produce	VERB
fsr-3311	78	31	withdrawal	withdrawal	NOUN
fsr-3311	78	32	stability	stability	NOUN
fsr-3311	78	33	utilizing	utilize	VERB
fsr-3311	78	34	low	low	ADJ
fsr-3311	78	35	withdrawal	withdrawal	NOUN
fsr-3311	78	36	rates	rate	NOUN
fsr-3311	78	37	during	during	ADP
fsr-3311	78	38	early	early	ADJ
fsr-3311	78	39	retirement	retirement	NOUN
fsr-3311	78	40	years	year	NOUN
fsr-3311	78	41	.	.	PUNCT
fsr-3311	79	1	income	income	NOUN
fsr-3311	79	2	stability	stability	NOUN
fsr-3311	79	3	helps	help	VERB
fsr-3311	79	4	to	to	PART
fsr-3311	79	5	avoid	avoid	VERB
fsr-3311	79	6	the	the	DET
fsr-3311	79	7	loss	loss	NOUN
fsr-3311	79	8	of	of	ADP
fsr-3311	79	9	itemized	itemize	VERB
fsr-3311	79	10	deductions	deduction	NOUN
fsr-3311	79	11	,	,	PUNCT
fsr-3311	79	12	the	the	DET
fsr-3311	79	13	loss	loss	NOUN
fsr-3311	79	14	of	of	ADP
fsr-3311	79	15	tax	tax	NOUN
fsr-3311	79	16	favored	favor	VERB
fsr-3311	79	17	long	long	ADJ
fsr-3311	79	18	-	-	PUNCT
fsr-3311	79	19	term	term	NOUN
fsr-3311	79	20	capital	capital	NOUN
fsr-3311	79	21	gains	gain	NOUN
fsr-3311	79	22	treatment	treatment	NOUN
fsr-3311	79	23	,	,	PUNCT
fsr-3311	79	24	and	and	CCONJ
fsr-3311	79	25	the	the	DET
fsr-3311	79	26	imposition	imposition	NOUN
fsr-3311	79	27	of	of	ADP
fsr-3311	79	28	the	the	DET
fsr-3311	79	29	amt	amt	PROPN
fsr-3311	79	30	.	.	PUNCT
fsr-3311	80	1	tax	tax	NOUN
fsr-3311	80	2	efficiency	efficiency	NOUN
fsr-3311	80	3	comes	come	VERB
fsr-3311	80	4	from	from	ADP
fsr-3311	80	5	a	a	DET
fsr-3311	80	6	withdrawal	withdrawal	NOUN
fsr-3311	80	7	sequence	sequence	NOUN
fsr-3311	80	8	of	of	ADP
fsr-3311	80	9	taxable	taxable	ADJ
fsr-3311	80	10	assets	asset	NOUN
fsr-3311	80	11	,	,	PUNCT
fsr-3311	80	12	tax	tax	NOUN
fsr-3311	80	13	-	-	PUNCT
fsr-3311	80	14	deferred	defer	VERB
fsr-3311	80	15	assets	asset	NOUN
fsr-3311	80	16	,	,	PUNCT
fsr-3311	80	17	and	and	CCONJ
fsr-3311	80	18	then	then	ADV
fsr-3311	80	19	tax	tax	NOUN
fsr-3311	80	20	-	-	PUNCT
fsr-3311	80	21	free	free	ADJ
fsr-3311	80	22	assets	asset	NOUN
fsr-3311	80	23	,	,	PUNCT
fsr-3311	80	24	keeping	keep	VERB
fsr-3311	80	25	in	in	ADP
fsr-3311	80	26	mind	mind	NOUN
fsr-3311	80	27	offsetting	offset	VERB
fsr-3311	80	28	tax	tax	NOUN
fsr-3311	80	29	deductions	deduction	NOUN
fsr-3311	80	30	and	and	CCONJ
fsr-3311	80	31	tax	tax	NOUN
fsr-3311	80	32	-	-	PUNCT
fsr-3311	80	33	bracket	bracket	NOUN
fsr-3311	80	34	management	management	NOUN
fsr-3311	80	35	to	to	PART
fsr-3311	80	36	avoid	avoid	VERB
fsr-3311	80	37	higher	high	ADJ
fsr-3311	80	38	taxation	taxation	NOUN
fsr-3311	80	39	.	.	PUNCT
fsr-3311	81	1	other	other	ADJ
fsr-3311	81	2	withdrawal	withdrawal	NOUN
fsr-3311	81	3	strategies	strategy	NOUN
fsr-3311	81	4	may	may	AUX
fsr-3311	81	5	provide	provide	VERB
fsr-3311	81	6	for	for	ADP
fsr-3311	81	7	smaller	small	ADJ
fsr-3311	81	8	tax	tax	NOUN
fsr-3311	81	9	payments	payment	NOUN
fsr-3311	81	10	,	,	PUNCT
fsr-3311	81	11	but	but	CCONJ
fsr-3311	81	12	this	this	DET
fsr-3311	81	13	results	result	NOUN
fsr-3311	81	14	in	in	ADP
fsr-3311	81	15	lower	low	ADJ
fsr-3311	81	16	wealth	wealth	NOUN
fsr-3311	81	17	creation	creation	NOUN
fsr-3311	81	18	.	.	PUNCT
fsr-3311	82	1	optimal	optimal	ADJ
fsr-3311	82	2	withdrawal	withdrawal	NOUN
fsr-3311	82	3	strategies	strategy	NOUN
fsr-3311	82	4	demonstrate	demonstrate	VERB
fsr-3311	82	5	the	the	DET
fsr-3311	82	6	importance	importance	NOUN
fsr-3311	82	7	of	of	ADP
fsr-3311	82	8	tax	tax	NOUN
fsr-3311	82	9	planning	planning	NOUN
fsr-3311	82	10	during	during	ADP
fsr-3311	82	11	retirement	retirement	NOUN
fsr-3311	82	12	and	and	CCONJ
fsr-3311	82	13	the	the	DET
fsr-3311	82	14	ability	ability	NOUN
fsr-3311	82	15	to	to	PART
fsr-3311	82	16	have	have	AUX
fsr-3311	82	17	multiple	multiple	ADJ
fsr-3311	82	18	asset	asset	NOUN
fsr-3311	82	19	vehicles	vehicle	NOUN
fsr-3311	82	20	to	to	PART
fsr-3311	82	21	withdraw	withdraw	VERB
fsr-3311	82	22	from	from	ADP
fsr-3311	82	23	during	during	ADP
fsr-3311	82	24	retirement	retirement	NOUN
fsr-3311	82	25	,	,	PUNCT
fsr-3311	82	26	including	include	VERB
fsr-3311	82	27	tax	tax	NOUN
fsr-3311	82	28	diversification	diversification	NOUN
fsr-3311	82	29	and	and	CCONJ
fsr-3311	82	30	asset	asset	NOUN
fsr-3311	82	31	location	location	NOUN
fsr-3311	82	32	.	.	PUNCT
fsr-3311	83	1	mccarthy	mccarthy	PROPN
fsr-3311	83	2	(	(	PUNCT
fsr-3311	83	3	2011	2011	NUM
fsr-3311	83	4	)	)	PUNCT
fsr-3311	83	5	concludes	conclude	VERB
fsr-3311	83	6	that	that	SCONJ
fsr-3311	83	7	taxes	taxis	NOUN
fsr-3311	83	8	will	will	AUX
fsr-3311	83	9	be	be	AUX
fsr-3311	83	10	increasing	increase	VERB
fsr-3311	83	11	in	in	ADP
fsr-3311	83	12	the	the	DET
fsr-3311	83	13	future	future	NOUN
fsr-3311	83	14	based	base	VERB
fsr-3311	83	15	on	on	ADP
fsr-3311	83	16	federal	federal	ADJ
fsr-3311	83	17	spending	spending	NOUN
fsr-3311	83	18	and	and	CCONJ
fsr-3311	83	19	the	the	DET
fsr-3311	83	20	looming	loom	VERB
fsr-3311	83	21	federal	federal	ADJ
fsr-3311	83	22	deficit	deficit	NOUN
fsr-3311	83	23	.	.	PUNCT
fsr-3311	84	1	tax	tax	NOUN
fsr-3311	84	2	increases	increase	NOUN
fsr-3311	84	3	would	would	AUX
fsr-3311	84	4	decrease	decrease	VERB
fsr-3311	84	5	the	the	DET
fsr-3311	84	6	standard	standard	NOUN
fsr-3311	84	7	of	of	ADP
fsr-3311	84	8	living	live	VERB
fsr-3311	84	9	for	for	ADP
fsr-3311	84	10	many	many	ADJ
fsr-3311	84	11	retirees	retiree	NOUN
fsr-3311	84	12	.	.	PUNCT
fsr-3311	85	1	during	during	ADP
fsr-3311	85	2	retirement	retirement	NOUN
fsr-3311	85	3	,	,	PUNCT
fsr-3311	85	4	this	this	PRON
fsr-3311	85	5	may	may	AUX
fsr-3311	85	6	mean	mean	VERB
fsr-3311	85	7	an	an	DET
fsr-3311	85	8	increased	increase	VERB
fsr-3311	85	9	withdrawal	withdrawal	NOUN
fsr-3311	85	10	rate	rate	NOUN
fsr-3311	85	11	,	,	PUNCT
fsr-3311	85	12	which	which	PRON
fsr-3311	85	13	can	can	AUX
fsr-3311	85	14	shorten	shorten	VERB
fsr-3311	85	15	the	the	DET
fsr-3311	85	16	time	time	NOUN
fsr-3311	85	17	horizon	horizon	NOUN
fsr-3311	85	18	that	that	SCONJ
fsr-3311	85	19	assets	asset	NOUN
fsr-3311	85	20	will	will	AUX
fsr-3311	85	21	last	last	VERB
fsr-3311	85	22	,	,	PUNCT
fsr-3311	85	23	or	or	CCONJ
fsr-3311	85	24	force	force	VERB
fsr-3311	85	25	a	a	DET
fsr-3311	85	26	lower	low	ADJ
fsr-3311	85	27	standard	standard	NOUN
fsr-3311	85	28	of	of	ADP
fsr-3311	85	29	living	living	NOUN
fsr-3311	85	30	.	.	PUNCT
fsr-3311	86	1	mccarthy	mccarthy	PROPN
fsr-3311	86	2	224	224	NUM
fsr-3311	86	3	r.	r.	PROPN
fsr-3311	86	4	delibero	delibero	PROPN
fsr-3311	86	5	,	,	PUNCT
fsr-3311	86	6	w.d	w.d	PROPN
fsr-3311	86	7	.	.	PROPN
fsr-3311	86	8	pfau	pfau	NOUN
fsr-3311	86	9	/	/	SYM
fsr-3311	86	10	financial	financial	ADJ
fsr-3311	86	11	services	service	NOUN
fsr-3311	86	12	review	review	VERB
fsr-3311	86	13	26	26	NUM
fsr-3311	86	14	(	(	PUNCT
fsr-3311	86	15	2017	2017	NUM
fsr-3311	86	16	)	)	PUNCT
fsr-3311	86	17	221–240	221–240	NUM
fsr-3311	86	18	states	state	VERB
fsr-3311	86	19	that	that	SCONJ
fsr-3311	86	20	increasing	increase	VERB
fsr-3311	86	21	tax	tax	NOUN
fsr-3311	86	22	burdens	burden	NOUN
fsr-3311	86	23	creates	create	VERB
fsr-3311	86	24	opportunities	opportunity	NOUN
fsr-3311	86	25	for	for	ADP
fsr-3311	86	26	tax	tax	NOUN
fsr-3311	86	27	planning	planning	NOUN
fsr-3311	86	28	.	.	PUNCT
fsr-3311	87	1	the	the	DET
fsr-3311	87	2	benefits	benefit	NOUN
fsr-3311	87	3	to	to	ADP
fsr-3311	87	4	minimizing	minimize	VERB
fsr-3311	87	5	taxes	taxis	NOUN
fsr-3311	87	6	may	may	AUX
fsr-3311	87	7	have	have	VERB
fsr-3311	87	8	a	a	DET
fsr-3311	87	9	compounding	compounding	NOUN
fsr-3311	87	10	effect	effect	NOUN
fsr-3311	87	11	and	and	CCONJ
fsr-3311	87	12	mean	mean	VERB
fsr-3311	87	13	the	the	DET
fsr-3311	87	14	difference	difference	NOUN
fsr-3311	87	15	between	between	ADP
fsr-3311	87	16	running	run	VERB
fsr-3311	87	17	out	out	ADP
fsr-3311	87	18	of	of	ADP
fsr-3311	87	19	money	money	NOUN
fsr-3311	87	20	or	or	CCONJ
fsr-3311	87	21	a	a	DET
fsr-3311	87	22	lower	low	ADJ
fsr-3311	87	23	lifestyle	lifestyle	NOUN
fsr-3311	87	24	,	,	PUNCT
fsr-3311	87	25	and	and	CCONJ
fsr-3311	87	26	living	live	VERB
fsr-3311	87	27	as	as	SCONJ
fsr-3311	87	28	planned	plan	VERB
fsr-3311	87	29	.	.	PUNCT
fsr-3311	88	1	with	with	ADP
fsr-3311	88	2	tax	tax	NOUN
fsr-3311	88	3	planning	planning	NOUN
fsr-3311	88	4	being	be	AUX
fsr-3311	88	5	such	such	DET
fsr-3311	88	6	a	a	DET
fsr-3311	88	7	crucial	crucial	ADJ
fsr-3311	88	8	aspect	aspect	NOUN
fsr-3311	88	9	to	to	ADP
fsr-3311	88	10	retirement	retirement	NOUN
fsr-3311	88	11	income	income	NOUN
fsr-3311	88	12	planning	planning	NOUN
fsr-3311	88	13	,	,	PUNCT
fsr-3311	88	14	the	the	DET
fsr-3311	88	15	differential	differential	ADJ
fsr-3311	88	16	taxation	taxation	NOUN
fsr-3311	88	17	of	of	ADP
fsr-3311	88	18	investment	investment	NOUN
fsr-3311	88	19	vehicles	vehicle	NOUN
fsr-3311	88	20	needs	need	VERB
fsr-3311	88	21	consideration	consideration	NOUN
fsr-3311	88	22	to	to	PART
fsr-3311	88	23	determine	determine	VERB
fsr-3311	88	24	a	a	DET
fsr-3311	88	25	net	net	ADJ
fsr-3311	88	26	distribution	distribution	NOUN
fsr-3311	88	27	to	to	ADP
fsr-3311	88	28	an	an	DET
fsr-3311	88	29	individual	individual	NOUN
fsr-3311	88	30	.	.	PUNCT
fsr-3311	89	1	silver	silver	NOUN
fsr-3311	89	2	(	(	PUNCT
fsr-3311	89	3	2013	2013	NUM
fsr-3311	89	4	)	)	PUNCT
fsr-3311	89	5	concludes	conclude	VERB
fsr-3311	89	6	that	that	SCONJ
fsr-3311	89	7	existing	exist	VERB
fsr-3311	89	8	retirement	retirement	NOUN
fsr-3311	89	9	planning	planning	NOUN
fsr-3311	89	10	concepts	concept	NOUN
fsr-3311	89	11	may	may	AUX
fsr-3311	89	12	have	have	AUX
fsr-3311	89	13	served	serve	VERB
fsr-3311	89	14	many	many	ADJ
fsr-3311	89	15	retirees	retiree	NOUN
fsr-3311	89	16	well	well	ADV
fsr-3311	89	17	,	,	PUNCT
fsr-3311	89	18	but	but	CCONJ
fsr-3311	89	19	with	with	ADP
fsr-3311	89	20	changing	change	VERB
fsr-3311	89	21	laws	law	NOUN
fsr-3311	89	22	and	and	CCONJ
fsr-3311	89	23	historically	historically	ADV
fsr-3311	89	24	low	low	ADJ
fsr-3311	89	25	tax	tax	NOUN
fsr-3311	89	26	rates	rate	NOUN
fsr-3311	89	27	,	,	PUNCT
fsr-3311	89	28	people	people	NOUN
fsr-3311	89	29	are	be	AUX
fsr-3311	89	30	looking	look	VERB
fsr-3311	89	31	for	for	ADP
fsr-3311	89	32	alternative	alternative	ADJ
fsr-3311	89	33	solutions	solution	NOUN
fsr-3311	89	34	.	.	PUNCT
fsr-3311	90	1	there	there	PRON
fsr-3311	90	2	are	be	VERB
fsr-3311	90	3	several	several	ADJ
fsr-3311	90	4	different	different	ADJ
fsr-3311	90	5	types	type	NOUN
fsr-3311	90	6	of	of	ADP
fsr-3311	90	7	vehicles	vehicle	NOUN
fsr-3311	90	8	for	for	ADP
fsr-3311	90	9	retirement	retirement	NOUN
fsr-3311	90	10	planning	planning	NOUN
fsr-3311	90	11	,	,	PUNCT
fsr-3311	90	12	and	and	CCONJ
fsr-3311	90	13	they	they	PRON
fsr-3311	90	14	fall	fall	VERB
fsr-3311	90	15	into	into	ADP
fsr-3311	90	16	the	the	DET
fsr-3311	90	17	three	three	NUM
fsr-3311	90	18	broad	broad	ADJ
fsr-3311	90	19	categories	category	NOUN
fsr-3311	90	20	of	of	ADP
fsr-3311	90	21	tax	tax	NOUN
fsr-3311	90	22	deferred	defer	VERB
fsr-3311	90	23	,	,	PUNCT
fsr-3311	90	24	taxable	taxable	ADJ
fsr-3311	90	25	,	,	PUNCT
fsr-3311	90	26	and	and	CCONJ
fsr-3311	90	27	tax	tax	NOUN
fsr-3311	90	28	exempt	exempt	ADJ
fsr-3311	90	29	.	.	PUNCT
fsr-3311	91	1	silver	silver	NOUN
fsr-3311	91	2	references	reference	NOUN
fsr-3311	91	3	a	a	DET
fsr-3311	91	4	2010	2010	NUM
fsr-3311	91	5	survey	survey	NOUN
fsr-3311	91	6	conducted	conduct	VERB
fsr-3311	91	7	by	by	ADP
fsr-3311	91	8	lincoln	lincoln	PROPN
fsr-3311	91	9	financial	financial	PROPN
fsr-3311	91	10	group	group	NOUN
fsr-3311	91	11	that	that	PRON
fsr-3311	91	12	found	find	VERB
fsr-3311	91	13	taxes	taxis	NOUN
fsr-3311	91	14	constitute	constitute	VERB
fsr-3311	91	15	31	31	NUM
fsr-3311	91	16	%	%	NOUN
fsr-3311	91	17	of	of	ADP
fsr-3311	91	18	retiree	retiree	NOUN
fsr-3311	91	19	expenses	expense	NOUN
fsr-3311	91	20	and	and	CCONJ
fsr-3311	91	21	the	the	DET
fsr-3311	91	22	amount	amount	NOUN
fsr-3311	91	23	of	of	ADP
fsr-3311	91	24	taxes	taxis	NOUN
fsr-3311	91	25	paid	pay	VERB
fsr-3311	91	26	surprised	surprised	ADJ
fsr-3311	91	27	11	11	NUM
fsr-3311	91	28	%	%	NOUN
fsr-3311	91	29	of	of	ADP
fsr-3311	91	30	retirees	retiree	NOUN
fsr-3311	91	31	.	.	PUNCT
fsr-3311	92	1	up	up	ADP
fsr-3311	92	2	to	to	PART
fsr-3311	92	3	85	85	NUM
fsr-3311	92	4	%	%	NOUN
fsr-3311	92	5	of	of	ADP
fsr-3311	92	6	social	social	ADJ
fsr-3311	92	7	security	security	NOUN
fsr-3311	92	8	benefits	benefit	NOUN
fsr-3311	92	9	can	can	AUX
fsr-3311	92	10	be	be	AUX
fsr-3311	92	11	taxable	taxable	ADJ
fsr-3311	92	12	,	,	PUNCT
fsr-3311	92	13	and	and	CCONJ
fsr-3311	92	14	this	this	PRON
fsr-3311	92	15	is	be	AUX
fsr-3311	92	16	a	a	DET
fsr-3311	92	17	reason	reason	NOUN
fsr-3311	92	18	planners	planner	NOUN
fsr-3311	92	19	are	be	AUX
fsr-3311	92	20	looking	look	VERB
fsr-3311	92	21	to	to	PART
fsr-3311	92	22	minimize	minimize	VERB
fsr-3311	92	23	taxable	taxable	ADJ
fsr-3311	92	24	income	income	NOUN
fsr-3311	92	25	during	during	ADP
fsr-3311	92	26	retirement	retirement	NOUN
fsr-3311	92	27	.	.	PUNCT
fsr-3311	93	1	because	because	SCONJ
fsr-3311	93	2	of	of	ADP
fsr-3311	93	3	the	the	DET
fsr-3311	93	4	potential	potential	NOUN
fsr-3311	93	5	to	to	PART
fsr-3311	93	6	join	join	VERB
fsr-3311	93	7	the	the	DET
fsr-3311	93	8	next	next	ADJ
fsr-3311	93	9	tax	tax	NOUN
fsr-3311	93	10	bracket	bracket	NOUN
fsr-3311	93	11	and	and	CCONJ
fsr-3311	93	12	the	the	DET
fsr-3311	93	13	negative	negative	ADJ
fsr-3311	93	14	impact	impact	NOUN
fsr-3311	93	15	on	on	ADP
fsr-3311	93	16	social	social	ADJ
fsr-3311	93	17	security	security	NOUN
fsr-3311	93	18	income	income	NOUN
fsr-3311	93	19	,	,	PUNCT
fsr-3311	93	20	taxable	taxable	ADJ
fsr-3311	93	21	assets	asset	NOUN
fsr-3311	93	22	are	be	AUX
fsr-3311	93	23	no	no	ADV
fsr-3311	93	24	longer	long	ADV
fsr-3311	93	25	as	as	SCONJ
fsr-3311	93	26	desired	desire	VERB
fsr-3311	93	27	,	,	PUNCT
fsr-3311	93	28	even	even	ADV
fsr-3311	93	29	if	if	SCONJ
fsr-3311	93	30	they	they	PRON
fsr-3311	93	31	offer	offer	VERB
fsr-3311	93	32	slightly	slightly	ADV
fsr-3311	93	33	higher	high	ADJ
fsr-3311	93	34	rates	rate	NOUN
fsr-3311	93	35	of	of	ADP
fsr-3311	93	36	returns	return	NOUN
fsr-3311	93	37	,	,	PUNCT
fsr-3311	93	38	if	if	SCONJ
fsr-3311	93	39	alternative	alternative	ADJ
fsr-3311	93	40	tax	tax	NOUN
fsr-3311	93	41	advantaged	advantaged	ADJ
fsr-3311	93	42	options	option	NOUN
fsr-3311	93	43	are	be	AUX
fsr-3311	93	44	available	available	ADJ
fsr-3311	93	45	.	.	PUNCT
fsr-3311	94	1	this	this	PRON
fsr-3311	94	2	is	be	AUX
fsr-3311	94	3	especially	especially	ADV
fsr-3311	94	4	true	true	ADJ
fsr-3311	94	5	when	when	SCONJ
fsr-3311	94	6	people	people	NOUN
fsr-3311	94	7	believe	believe	VERB
fsr-3311	94	8	taxes	taxis	NOUN
fsr-3311	94	9	will	will	AUX
fsr-3311	94	10	be	be	AUX
fsr-3311	94	11	higher	high	ADJ
fsr-3311	94	12	in	in	ADP
fsr-3311	94	13	the	the	DET
fsr-3311	94	14	future	future	NOUN
fsr-3311	94	15	.	.	PUNCT
fsr-3311	95	1	many	many	ADJ
fsr-3311	95	2	people	people	NOUN
fsr-3311	95	3	look	look	VERB
fsr-3311	95	4	at	at	ADP
fsr-3311	95	5	permanent	permanent	ADJ
fsr-3311	95	6	life	life	NOUN
fsr-3311	95	7	insurance	insurance	NOUN
fsr-3311	95	8	solely	solely	ADV
fsr-3311	95	9	for	for	ADP
fsr-3311	95	10	the	the	DET
fsr-3311	95	11	death	death	NOUN
fsr-3311	95	12	benefit	benefit	NOUN
fsr-3311	95	13	it	it	PRON
fsr-3311	95	14	provides	provide	VERB
fsr-3311	95	15	,	,	PUNCT
fsr-3311	95	16	but	but	CCONJ
fsr-3311	95	17	life	life	NOUN
fsr-3311	95	18	insurance	insurance	NOUN
fsr-3311	95	19	can	can	AUX
fsr-3311	95	20	serve	serve	VERB
fsr-3311	95	21	multiple	multiple	ADJ
fsr-3311	95	22	purposes	purpose	NOUN
fsr-3311	95	23	.	.	PUNCT
fsr-3311	96	1	a	a	DET
fsr-3311	96	2	major	major	ADJ
fsr-3311	96	3	benefit	benefit	NOUN
fsr-3311	96	4	to	to	ADP
fsr-3311	96	5	permanent	permanent	ADJ
fsr-3311	96	6	life	life	NOUN
fsr-3311	96	7	insurance	insurance	NOUN
fsr-3311	96	8	,	,	PUNCT
fsr-3311	96	9	with	with	ADP
fsr-3311	96	10	implications	implication	NOUN
fsr-3311	96	11	for	for	ADP
fsr-3311	96	12	retirement	retirement	NOUN
fsr-3311	96	13	planning	planning	NOUN
fsr-3311	96	14	,	,	PUNCT
fsr-3311	96	15	is	be	AUX
fsr-3311	96	16	the	the	DET
fsr-3311	96	17	ability	ability	NOUN
fsr-3311	96	18	to	to	PART
fsr-3311	96	19	accumulate	accumulate	VERB
fsr-3311	96	20	equity	equity	NOUN
fsr-3311	96	21	within	within	ADP
fsr-3311	96	22	the	the	DET
fsr-3311	96	23	contract	contract	NOUN
fsr-3311	96	24	.	.	PUNCT
fsr-3311	97	1	what	what	PRON
fsr-3311	97	2	truly	truly	ADV
fsr-3311	97	3	makes	make	VERB
fsr-3311	97	4	this	this	PRON
fsr-3311	97	5	an	an	DET
fsr-3311	97	6	advantage	advantage	NOUN
fsr-3311	97	7	is	be	AUX
fsr-3311	97	8	that	that	SCONJ
fsr-3311	97	9	the	the	DET
fsr-3311	97	10	equity	equity	NOUN
fsr-3311	97	11	accumulates	accumulate	VERB
fsr-3311	97	12	on	on	ADP
fsr-3311	97	13	a	a	DET
fsr-3311	97	14	tax	tax	NOUN
fsr-3311	97	15	-	-	PUNCT
fsr-3311	97	16	deferred	defer	VERB
fsr-3311	97	17	basis	basis	NOUN
fsr-3311	97	18	.	.	PUNCT
fsr-3311	98	1	unlike	unlike	ADP
fsr-3311	98	2	annuities	annuity	NOUN
fsr-3311	98	3	,	,	PUNCT
fsr-3311	98	4	life	life	NOUN
fsr-3311	98	5	insurance	insurance	NOUN
fsr-3311	98	6	distributions	distribution	NOUN
fsr-3311	98	7	are	be	AUX
fsr-3311	98	8	calculated	calculate	VERB
fsr-3311	98	9	on	on	ADP
fsr-3311	98	10	a	a	DET
fsr-3311	98	11	first	first	ADJ
fsr-3311	98	12	in	in	ADV
fsr-3311	98	13	,	,	PUNCT
fsr-3311	98	14	first	first	ADV
fsr-3311	98	15	out	out	ADP
fsr-3311	98	16	basis	basis	NOUN
fsr-3311	98	17	(	(	PUNCT
fsr-3311	98	18	fifo	fifo	ADJ
fsr-3311	98	19	)	)	PUNCT
fsr-3311	98	20	.	.	PUNCT
fsr-3311	99	1	one	one	PRON
fsr-3311	99	2	can	can	AUX
fsr-3311	99	3	withdraw	withdraw	VERB
fsr-3311	99	4	the	the	DET
fsr-3311	99	5	funds	fund	NOUN
fsr-3311	99	6	placed	place	VERB
fsr-3311	99	7	into	into	ADP
fsr-3311	99	8	the	the	DET
fsr-3311	99	9	contract	contract	NOUN
fsr-3311	99	10	without	without	ADP
fsr-3311	99	11	paying	pay	VERB
fsr-3311	99	12	any	any	DET
fsr-3311	99	13	taxes	taxis	NOUN
fsr-3311	99	14	.	.	PUNCT
fsr-3311	100	1	the	the	DET
fsr-3311	100	2	next	next	ADJ
fsr-3311	100	3	step	step	NOUN
fsr-3311	100	4	is	be	AUX
fsr-3311	100	5	the	the	DET
fsr-3311	100	6	ability	ability	NOUN
fsr-3311	100	7	to	to	PART
fsr-3311	100	8	take	take	VERB
fsr-3311	100	9	loans	loan	NOUN
fsr-3311	100	10	against	against	ADP
fsr-3311	100	11	the	the	DET
fsr-3311	100	12	policy	policy	NOUN
fsr-3311	100	13	.	.	PUNCT
fsr-3311	101	1	the	the	DET
fsr-3311	101	2	reason	reason	NOUN
fsr-3311	101	3	loan	loan	NOUN
fsr-3311	101	4	provisions	provision	NOUN
fsr-3311	101	5	are	be	AUX
fsr-3311	101	6	important	important	ADJ
fsr-3311	101	7	is	be	AUX
fsr-3311	101	8	that	that	SCONJ
fsr-3311	101	9	a	a	DET
fsr-3311	101	10	loan	loan	NOUN
fsr-3311	101	11	is	be	AUX
fsr-3311	101	12	not	not	PART
fsr-3311	101	13	a	a	DET
fsr-3311	101	14	taxable	taxable	ADJ
fsr-3311	101	15	event	event	NOUN
fsr-3311	101	16	,	,	PUNCT
fsr-3311	101	17	even	even	ADV
fsr-3311	101	18	though	though	SCONJ
fsr-3311	101	19	there	there	PRON
fsr-3311	101	20	is	be	VERB
fsr-3311	101	21	an	an	DET
fsr-3311	101	22	on	on	ADV
fsr-3311	101	23	-	-	PUNCT
fsr-3311	101	24	going	go	VERB
fsr-3311	101	25	interest	interest	NOUN
fsr-3311	101	26	expense	expense	NOUN
fsr-3311	101	27	.	.	PUNCT
fsr-3311	102	1	because	because	SCONJ
fsr-3311	102	2	of	of	ADP
fsr-3311	102	3	this	this	PRON
fsr-3311	102	4	,	,	PUNCT
fsr-3311	102	5	it	it	PRON
fsr-3311	102	6	is	be	AUX
fsr-3311	102	7	possible	possible	ADJ
fsr-3311	102	8	to	to	PART
fsr-3311	102	9	extract	extract	VERB
fsr-3311	102	10	a	a	DET
fsr-3311	102	11	significant	significant	ADJ
fsr-3311	102	12	amount	amount	NOUN
fsr-3311	102	13	of	of	ADP
fsr-3311	102	14	cash	cash	NOUN
fsr-3311	102	15	from	from	ADP
fsr-3311	102	16	within	within	ADP
fsr-3311	102	17	a	a	DET
fsr-3311	102	18	life	life	NOUN
fsr-3311	102	19	insurance	insurance	NOUN
fsr-3311	102	20	policy	policy	NOUN
fsr-3311	102	21	without	without	ADP
fsr-3311	102	22	paying	pay	VERB
fsr-3311	102	23	taxes	taxis	NOUN
fsr-3311	102	24	.	.	PUNCT
fsr-3311	103	1	this	this	DET
fsr-3311	103	2	strategy	strategy	NOUN
fsr-3311	103	3	seems	seem	VERB
fsr-3311	103	4	simple	simple	ADJ
fsr-3311	103	5	and	and	CCONJ
fsr-3311	103	6	beneficial	beneficial	ADJ
fsr-3311	103	7	:	:	PUNCT
fsr-3311	103	8	accumulate	accumulate	VERB
fsr-3311	103	9	equity	equity	NOUN
fsr-3311	103	10	,	,	PUNCT
fsr-3311	103	11	withdraw	withdraw	VERB
fsr-3311	103	12	up	up	ADP
fsr-3311	103	13	to	to	ADP
fsr-3311	103	14	the	the	DET
fsr-3311	103	15	basis	basis	NOUN
fsr-3311	103	16	,	,	PUNCT
fsr-3311	103	17	borrow	borrow	VERB
fsr-3311	103	18	gains	gain	NOUN
fsr-3311	103	19	,	,	PUNCT
fsr-3311	103	20	and	and	CCONJ
fsr-3311	103	21	never	never	ADV
fsr-3311	103	22	pay	pay	VERB
fsr-3311	103	23	taxes	taxis	NOUN
fsr-3311	103	24	because	because	SCONJ
fsr-3311	103	25	the	the	DET
fsr-3311	103	26	death	death	NOUN
fsr-3311	103	27	benefit	benefit	NOUN
fsr-3311	103	28	will	will	AUX
fsr-3311	103	29	also	also	ADV
fsr-3311	103	30	be	be	AUX
fsr-3311	103	31	income	income	NOUN
fsr-3311	103	32	tax	tax	NOUN
fsr-3311	103	33	free	free	ADJ
fsr-3311	103	34	.	.	PUNCT
fsr-3311	104	1	this	this	PRON
fsr-3311	104	2	would	would	AUX
fsr-3311	104	3	certainly	certainly	ADV
fsr-3311	104	4	help	help	VERB
fsr-3311	104	5	solve	solve	VERB
fsr-3311	104	6	problems	problem	NOUN
fsr-3311	104	7	retirees	retiree	NOUN
fsr-3311	104	8	face	face	VERB
fsr-3311	104	9	with	with	ADP
fsr-3311	104	10	income	income	NOUN
fsr-3311	104	11	tax	tax	NOUN
fsr-3311	104	12	planning	planning	NOUN
fsr-3311	104	13	during	during	ADP
fsr-3311	104	14	retirement	retirement	NOUN
fsr-3311	104	15	.	.	PUNCT
fsr-3311	105	1	however	however	ADV
fsr-3311	105	2	,	,	PUNCT
fsr-3311	105	3	there	there	PRON
fsr-3311	105	4	are	be	VERB
fsr-3311	105	5	many	many	ADJ
fsr-3311	105	6	issues	issue	NOUN
fsr-3311	105	7	to	to	PART
fsr-3311	105	8	consider	consider	VERB
fsr-3311	105	9	with	with	ADP
fsr-3311	105	10	this	this	DET
fsr-3311	105	11	basic	basic	ADJ
fsr-3311	105	12	strategy	strategy	NOUN
fsr-3311	105	13	.	.	PUNCT
fsr-3311	106	1	the	the	DET
fsr-3311	106	2	tax	tax	NOUN
fsr-3311	106	3	preferential	preferential	ADJ
fsr-3311	106	4	treatment	treatment	NOUN
fsr-3311	106	5	afforded	afford	VERB
fsr-3311	106	6	to	to	ADP
fsr-3311	106	7	life	life	NOUN
fsr-3311	106	8	insurance	insurance	NOUN
fsr-3311	106	9	is	be	AUX
fsr-3311	106	10	applicable	applicable	ADJ
fsr-3311	106	11	in	in	ADP
fsr-3311	106	12	general	general	ADJ
fsr-3311	106	13	to	to	ADP
fsr-3311	106	14	policies	policy	NOUN
fsr-3311	106	15	that	that	PRON
fsr-3311	106	16	can	can	AUX
fsr-3311	106	17	accrue	accrue	VERB
fsr-3311	106	18	cash	cash	NOUN
fsr-3311	106	19	,	,	PUNCT
fsr-3311	106	20	and	and	CCONJ
fsr-3311	106	21	not	not	PART
fsr-3311	106	22	to	to	ADP
fsr-3311	106	23	any	any	DET
fsr-3311	106	24	specific	specific	ADJ
fsr-3311	106	25	type	type	NOUN
fsr-3311	106	26	of	of	ADP
fsr-3311	106	27	policy	policy	NOUN
fsr-3311	106	28	.	.	PUNCT
fsr-3311	107	1	however	however	ADV
fsr-3311	107	2	,	,	PUNCT
fsr-3311	107	3	there	there	PRON
fsr-3311	107	4	are	be	VERB
fsr-3311	107	5	several	several	ADJ
fsr-3311	107	6	different	different	ADJ
fsr-3311	107	7	ways	way	NOUN
fsr-3311	107	8	to	to	PART
fsr-3311	107	9	accumulate	accumulate	VERB
fsr-3311	107	10	the	the	DET
fsr-3311	107	11	cash	cash	NOUN
fsr-3311	107	12	value	value	NOUN
fsr-3311	107	13	,	,	PUNCT
fsr-3311	107	14	depending	depend	VERB
fsr-3311	107	15	on	on	ADP
fsr-3311	107	16	the	the	DET
fsr-3311	107	17	type	type	NOUN
fsr-3311	107	18	of	of	ADP
fsr-3311	107	19	policy	policy	NOUN
fsr-3311	107	20	.	.	PUNCT
fsr-3311	108	1	varying	vary	VERB
fsr-3311	108	2	types	type	NOUN
fsr-3311	108	3	of	of	ADP
fsr-3311	108	4	permanent	permanent	ADJ
fsr-3311	108	5	life	life	NOUN
fsr-3311	108	6	insurance	insurance	NOUN
fsr-3311	108	7	policy	policy	NOUN
fsr-3311	108	8	have	have	VERB
fsr-3311	108	9	different	different	ADJ
fsr-3311	108	10	features	feature	NOUN
fsr-3311	108	11	and	and	CCONJ
fsr-3311	108	12	benefits	benefit	NOUN
fsr-3311	108	13	with	with	ADP
fsr-3311	108	14	potentially	potentially	ADV
fsr-3311	108	15	different	different	ADJ
fsr-3311	108	16	accrual	accrual	ADJ
fsr-3311	108	17	methods	method	NOUN
fsr-3311	108	18	.	.	PUNCT
fsr-3311	109	1	often	often	ADV
fsr-3311	109	2	,	,	PUNCT
fsr-3311	109	3	the	the	DET
fsr-3311	109	4	type	type	NOUN
fsr-3311	109	5	of	of	ADP
fsr-3311	109	6	policy	policy	NOUN
fsr-3311	109	7	that	that	PRON
fsr-3311	109	8	a	a	DET
fsr-3311	109	9	person	person	NOUN
fsr-3311	109	10	selects	select	NOUN
fsr-3311	109	11	depends	depend	VERB
fsr-3311	109	12	on	on	ADP
fsr-3311	109	13	the	the	DET
fsr-3311	109	14	individual	individual	NOUN
fsr-3311	109	15	’s	’s	PART
fsr-3311	109	16	risk	risk	NOUN
fsr-3311	109	17	tolerance	tolerance	NOUN
fsr-3311	109	18	,	,	PUNCT
fsr-3311	109	19	desire	desire	NOUN
fsr-3311	109	20	for	for	ADP
fsr-3311	109	21	control	control	NOUN
fsr-3311	109	22	,	,	PUNCT
fsr-3311	109	23	flexibility	flexibility	NOUN
fsr-3311	109	24	,	,	PUNCT
fsr-3311	109	25	upside	upside	ADJ
fsr-3311	109	26	potential	potential	NOUN
fsr-3311	109	27	compared	compare	VERB
fsr-3311	109	28	with	with	ADP
fsr-3311	109	29	guarantees	guarantee	NOUN
fsr-3311	109	30	,	,	PUNCT
fsr-3311	109	31	and	and	CCONJ
fsr-3311	109	32	general	general	ADJ
fsr-3311	109	33	beliefs	belief	NOUN
fsr-3311	109	34	about	about	ADP
fsr-3311	109	35	financial	financial	ADJ
fsr-3311	109	36	markets	market	NOUN
fsr-3311	109	37	.	.	PUNCT
fsr-3311	110	1	an	an	DET
fsr-3311	110	2	individual	individual	NOUN
fsr-3311	110	3	with	with	ADP
fsr-3311	110	4	a	a	DET
fsr-3311	110	5	more	more	ADV
fsr-3311	110	6	aggressive	aggressive	ADJ
fsr-3311	110	7	risk	risk	NOUN
fsr-3311	110	8	tolerance	tolerance	NOUN
fsr-3311	110	9	that	that	PRON
fsr-3311	110	10	would	would	AUX
fsr-3311	110	11	rather	rather	ADV
fsr-3311	110	12	choose	choose	VERB
fsr-3311	110	13	from	from	ADP
fsr-3311	110	14	a	a	DET
fsr-3311	110	15	menu	menu	NOUN
fsr-3311	110	16	of	of	ADP
fsr-3311	110	17	investments	investment	NOUN
fsr-3311	110	18	has	have	VERB
fsr-3311	110	19	a	a	DET
fsr-3311	110	20	better	well	ADJ
fsr-3311	110	21	option	option	NOUN
fsr-3311	110	22	with	with	ADP
fsr-3311	110	23	a	a	DET
fsr-3311	110	24	variable	variable	ADJ
fsr-3311	110	25	universal	universal	ADJ
fsr-3311	110	26	life	life	NOUN
fsr-3311	110	27	policy	policy	NOUN
fsr-3311	110	28	.	.	PUNCT
fsr-3311	111	1	variable	variable	ADJ
fsr-3311	111	2	universal	universal	ADJ
fsr-3311	111	3	life	life	NOUN
fsr-3311	111	4	policies	policy	NOUN
fsr-3311	111	5	offer	offer	VERB
fsr-3311	111	6	different	different	ADJ
fsr-3311	111	7	subaccounts	subaccount	NOUN
fsr-3311	111	8	in	in	ADP
fsr-3311	111	9	which	which	PRON
fsr-3311	111	10	one	one	PRON
fsr-3311	111	11	can	can	AUX
fsr-3311	111	12	make	make	VERB
fsr-3311	111	13	investments	investment	NOUN
fsr-3311	111	14	;	;	PUNCT
fsr-3311	111	15	thus	thus	ADV
fsr-3311	111	16	,	,	PUNCT
fsr-3311	111	17	allowing	allow	VERB
fsr-3311	111	18	an	an	DET
fsr-3311	111	19	individual	individual	NOUN
fsr-3311	111	20	to	to	PART
fsr-3311	111	21	have	have	VERB
fsr-3311	111	22	equity	equity	NOUN
fsr-3311	111	23	market	market	NOUN
fsr-3311	111	24	exposure	exposure	NOUN
fsr-3311	111	25	.	.	PUNCT
fsr-3311	112	1	this	this	DET
fsr-3311	112	2	potential	potential	ADJ
fsr-3311	112	3	equity	equity	NOUN
fsr-3311	112	4	exposure	exposure	NOUN
fsr-3311	112	5	allows	allow	VERB
fsr-3311	112	6	for	for	ADP
fsr-3311	112	7	greater	great	ADJ
fsr-3311	112	8	upside	upside	ADJ
fsr-3311	112	9	potential	potential	NOUN
fsr-3311	112	10	but	but	CCONJ
fsr-3311	112	11	also	also	ADV
fsr-3311	112	12	carries	carry	VERB
fsr-3311	112	13	risk	risk	NOUN
fsr-3311	112	14	if	if	SCONJ
fsr-3311	112	15	the	the	DET
fsr-3311	112	16	investments	investment	NOUN
fsr-3311	112	17	do	do	AUX
fsr-3311	112	18	not	not	PART
fsr-3311	112	19	perform	perform	VERB
fsr-3311	112	20	as	as	SCONJ
fsr-3311	112	21	expected	expect	VERB
fsr-3311	112	22	.	.	PUNCT
fsr-3311	113	1	the	the	DET
fsr-3311	113	2	225r	225r	PROPN
fsr-3311	113	3	.	.	PUNCT
fsr-3311	114	1	delibero	delibero	PROPN
fsr-3311	114	2	,	,	PUNCT
fsr-3311	114	3	w.d	w.d	PROPN
fsr-3311	114	4	.	.	PROPN
fsr-3311	114	5	pfau	pfau	NOUN
fsr-3311	114	6	/	/	SYM
fsr-3311	114	7	financial	financial	ADJ
fsr-3311	114	8	services	service	NOUN
fsr-3311	114	9	review	review	VERB
fsr-3311	114	10	26	26	NUM
fsr-3311	114	11	(	(	PUNCT
fsr-3311	114	12	2017	2017	NUM
fsr-3311	114	13	)	)	PUNCT
fsr-3311	114	14	221–240	221–240	NUM
fsr-3311	114	15	owner	owner	NOUN
fsr-3311	114	16	of	of	ADP
fsr-3311	114	17	a	a	DET
fsr-3311	114	18	variable	variable	ADJ
fsr-3311	114	19	universal	universal	ADJ
fsr-3311	114	20	life	life	NOUN
fsr-3311	114	21	policy	policy	NOUN
fsr-3311	114	22	can	can	AUX
fsr-3311	114	23	purchase	purchase	VERB
fsr-3311	114	24	additional	additional	ADJ
fsr-3311	114	25	guarantees	guarantee	NOUN
fsr-3311	114	26	to	to	PART
fsr-3311	114	27	ensure	ensure	VERB
fsr-3311	114	28	payment	payment	NOUN
fsr-3311	114	29	of	of	ADP
fsr-3311	114	30	the	the	DET
fsr-3311	114	31	death	death	NOUN
fsr-3311	114	32	benefit	benefit	NOUN
fsr-3311	114	33	regardless	regardless	ADV
fsr-3311	114	34	of	of	ADP
fsr-3311	114	35	market	market	NOUN
fsr-3311	114	36	performance	performance	NOUN
fsr-3311	114	37	.	.	PUNCT
fsr-3311	115	1	katt	katt	PROPN
fsr-3311	115	2	(	(	PUNCT
fsr-3311	115	3	2015	2015	NUM
fsr-3311	115	4	)	)	PUNCT
fsr-3311	115	5	discusses	discuss	VERB
fsr-3311	115	6	the	the	DET
fsr-3311	115	7	history	history	NOUN
fsr-3311	115	8	of	of	ADP
fsr-3311	115	9	the	the	DET
fsr-3311	115	10	different	different	ADJ
fsr-3311	115	11	types	type	NOUN
fsr-3311	115	12	of	of	ADP
fsr-3311	115	13	cash	cash	NOUN
fsr-3311	115	14	value	value	NOUN
fsr-3311	115	15	life	life	NOUN
fsr-3311	115	16	insurance	insurance	NOUN
fsr-3311	115	17	policies	policy	NOUN
fsr-3311	115	18	and	and	CCONJ
fsr-3311	115	19	the	the	DET
fsr-3311	115	20	industry	industry	NOUN
fsr-3311	115	21	’s	’s	PART
fsr-3311	115	22	evolution	evolution	NOUN
fsr-3311	115	23	over	over	ADP
fsr-3311	115	24	time	time	NOUN
fsr-3311	115	25	.	.	PUNCT
fsr-3311	116	1	in	in	ADP
fsr-3311	116	2	the	the	DET
fsr-3311	116	3	1990s	1990	NOUN
fsr-3311	116	4	when	when	SCONJ
fsr-3311	116	5	interest	interest	NOUN
fsr-3311	116	6	rates	rate	NOUN
fsr-3311	116	7	began	begin	VERB
fsr-3311	116	8	to	to	PART
fsr-3311	116	9	decline	decline	VERB
fsr-3311	116	10	,	,	PUNCT
fsr-3311	116	11	participating	participate	VERB
fsr-3311	116	12	whole	whole	ADJ
fsr-3311	116	13	life	life	NOUN
fsr-3311	116	14	(	(	PUNCT
fsr-3311	116	15	pwl	pwl	PROPN
fsr-3311	116	16	)	)	PUNCT
fsr-3311	116	17	and	and	CCONJ
fsr-3311	116	18	universal	universal	ADJ
fsr-3311	116	19	life	life	NOUN
fsr-3311	116	20	(	(	PUNCT
fsr-3311	116	21	ul	ul	NOUN
fsr-3311	116	22	)	)	PUNCT
fsr-3311	116	23	policies	policy	NOUN
fsr-3311	116	24	became	become	VERB
fsr-3311	116	25	less	less	ADV
fsr-3311	116	26	attractive	attractive	ADJ
fsr-3311	116	27	.	.	PUNCT
fsr-3311	117	1	this	this	PRON
fsr-3311	117	2	led	lead	VERB
fsr-3311	117	3	to	to	ADP
fsr-3311	117	4	the	the	DET
fsr-3311	117	5	introduction	introduction	NOUN
fsr-3311	117	6	of	of	ADP
fsr-3311	117	7	variable	variable	ADJ
fsr-3311	117	8	universal	universal	ADJ
fsr-3311	117	9	life	life	NOUN
fsr-3311	117	10	(	(	PUNCT
fsr-3311	117	11	vul	vul	NOUN
fsr-3311	117	12	)	)	PUNCT
fsr-3311	117	13	policies	policy	NOUN
fsr-3311	117	14	.	.	PUNCT
fsr-3311	118	1	vuls	vul	NOUN
fsr-3311	118	2	benefited	benefit	VERB
fsr-3311	118	3	from	from	ADP
fsr-3311	118	4	investment	investment	NOUN
fsr-3311	118	5	performance	performance	NOUN
fsr-3311	118	6	based	base	VERB
fsr-3311	118	7	on	on	ADP
fsr-3311	118	8	stock	stock	NOUN
fsr-3311	118	9	and	and	CCONJ
fsr-3311	118	10	bond	bond	NOUN
fsr-3311	118	11	subaccounts	subaccount	NOUN
fsr-3311	118	12	instead	instead	ADV
fsr-3311	118	13	of	of	ADP
fsr-3311	118	14	relying	rely	VERB
fsr-3311	118	15	on	on	ADP
fsr-3311	118	16	dividends	dividend	NOUN
fsr-3311	118	17	or	or	CCONJ
fsr-3311	118	18	an	an	DET
fsr-3311	118	19	interest	interest	NOUN
fsr-3311	118	20	-	-	PUNCT
fsr-3311	118	21	crediting	credit	VERB
fsr-3311	118	22	rate	rate	NOUN
fsr-3311	118	23	.	.	PUNCT
fsr-3311	119	1	however	however	ADV
fsr-3311	119	2	,	,	PUNCT
fsr-3311	119	3	early	early	ADV
fsr-3311	119	4	on	on	ADV
fsr-3311	119	5	there	there	PRON
fsr-3311	119	6	were	be	VERB
fsr-3311	119	7	abuses	abuse	NOUN
fsr-3311	119	8	by	by	ADP
fsr-3311	119	9	agents	agent	NOUN
fsr-3311	119	10	in	in	ADP
fsr-3311	119	11	illustrating	illustrate	VERB
fsr-3311	119	12	too	too	ADV
fsr-3311	119	13	high	high	ADJ
fsr-3311	119	14	of	of	ADP
fsr-3311	119	15	hypothetical	hypothetical	ADJ
fsr-3311	119	16	rates	rate	NOUN
fsr-3311	119	17	of	of	ADP
fsr-3311	119	18	return	return	NOUN
fsr-3311	119	19	.	.	PUNCT
fsr-3311	120	1	most	most	ADV
fsr-3311	120	2	likely	likely	ADJ
fsr-3311	120	3	this	this	PRON
fsr-3311	120	4	resulted	result	VERB
fsr-3311	120	5	from	from	ADP
fsr-3311	120	6	negligence	negligence	NOUN
fsr-3311	120	7	,	,	PUNCT
fsr-3311	120	8	but	but	CCONJ
fsr-3311	120	9	potentially	potentially	ADV
fsr-3311	120	10	there	there	PRON
fsr-3311	120	11	was	be	VERB
fsr-3311	120	12	an	an	DET
fsr-3311	120	13	intent	intent	NOUN
fsr-3311	120	14	to	to	PART
fsr-3311	120	15	deceive	deceive	VERB
fsr-3311	120	16	consumers	consumer	NOUN
fsr-3311	120	17	.	.	PUNCT
fsr-3311	121	1	regulation	regulation	NOUN
fsr-3311	121	2	capped	cap	VERB
fsr-3311	121	3	maximum	maximum	ADJ
fsr-3311	121	4	illustration	illustration	NOUN
fsr-3311	121	5	assumptions	assumption	NOUN
fsr-3311	121	6	.	.	PUNCT
fsr-3311	122	1	vuls	vul	NOUN
fsr-3311	122	2	,	,	PUNCT
fsr-3311	122	3	like	like	ADP
fsr-3311	122	4	other	other	ADJ
fsr-3311	122	5	equity	equity	NOUN
fsr-3311	122	6	assets	asset	NOUN
fsr-3311	122	7	,	,	PUNCT
fsr-3311	122	8	can	can	AUX
fsr-3311	122	9	be	be	AUX
fsr-3311	122	10	dangerous	dangerous	ADJ
fsr-3311	122	11	if	if	SCONJ
fsr-3311	122	12	policy	policy	NOUN
fsr-3311	122	13	owners	owner	NOUN
fsr-3311	122	14	sell	sell	VERB
fsr-3311	122	15	the	the	DET
fsr-3311	122	16	underlying	underlie	VERB
fsr-3311	122	17	investments	investment	NOUN
fsr-3311	122	18	at	at	ADP
fsr-3311	122	19	the	the	DET
fsr-3311	122	20	wrong	wrong	ADJ
fsr-3311	122	21	time	time	NOUN
fsr-3311	122	22	.	.	PUNCT
fsr-3311	123	1	traditional	traditional	ADJ
fsr-3311	123	2	whole	whole	ADJ
fsr-3311	123	3	life	life	NOUN
fsr-3311	123	4	policies	policy	NOUN
fsr-3311	123	5	work	work	VERB
fsr-3311	123	6	well	well	ADV
fsr-3311	123	7	to	to	PART
fsr-3311	123	8	provide	provide	VERB
fsr-3311	123	9	supplemental	supplemental	ADJ
fsr-3311	123	10	income	income	NOUN
fsr-3311	123	11	on	on	ADP
fsr-3311	123	12	a	a	DET
fsr-3311	123	13	taxadvantaged	taxadvantage	VERB
fsr-3311	123	14	basis	basis	NOUN
fsr-3311	123	15	.	.	PUNCT
fsr-3311	124	1	however	however	ADV
fsr-3311	124	2	,	,	PUNCT
fsr-3311	124	3	non	non	ADJ
fsr-3311	124	4	-	-	ADJ
fsr-3311	124	5	guaranteed	guarantee	VERB
fsr-3311	124	6	dividends	dividend	NOUN
fsr-3311	124	7	affect	affect	VERB
fsr-3311	124	8	cash	cash	NOUN
fsr-3311	124	9	accumulation	accumulation	NOUN
fsr-3311	124	10	,	,	PUNCT
fsr-3311	124	11	which	which	PRON
fsr-3311	124	12	minimizes	minimize	VERB
fsr-3311	124	13	investor	investor	NOUN
fsr-3311	124	14	control	control	NOUN
fsr-3311	124	15	and	and	CCONJ
fsr-3311	124	16	flexibility	flexibility	NOUN
fsr-3311	124	17	.	.	PUNCT
fsr-3311	125	1	kriesel	kriesel	PROPN
fsr-3311	125	2	(	(	PUNCT
fsr-3311	125	3	2010	2010	NUM
fsr-3311	125	4	)	)	PUNCT
fsr-3311	125	5	concludes	conclude	VERB
fsr-3311	125	6	that	that	SCONJ
fsr-3311	125	7	many	many	ADJ
fsr-3311	125	8	investors	investor	NOUN
fsr-3311	125	9	were	be	AUX
fsr-3311	125	10	not	not	PART
fsr-3311	125	11	happy	happy	ADJ
fsr-3311	125	12	with	with	ADP
fsr-3311	125	13	the	the	DET
fsr-3311	125	14	conservative	conservative	ADJ
fsr-3311	125	15	gains	gain	NOUN
fsr-3311	125	16	found	find	VERB
fsr-3311	125	17	in	in	ADP
fsr-3311	125	18	traditional	traditional	ADJ
fsr-3311	125	19	whole	whole	ADJ
fsr-3311	125	20	life	life	NOUN
fsr-3311	125	21	insurance	insurance	NOUN
fsr-3311	125	22	policies	policy	NOUN
fsr-3311	125	23	.	.	PUNCT
fsr-3311	126	1	this	this	PRON
fsr-3311	126	2	led	lead	VERB
fsr-3311	126	3	to	to	ADP
fsr-3311	126	4	the	the	DET
fsr-3311	126	5	creation	creation	NOUN
fsr-3311	126	6	of	of	ADP
fsr-3311	126	7	ul	ul	INTJ
fsr-3311	126	8	to	to	PART
fsr-3311	126	9	take	take	VERB
fsr-3311	126	10	advantage	advantage	NOUN
fsr-3311	126	11	of	of	ADP
fsr-3311	126	12	the	the	DET
fsr-3311	126	13	higher	high	ADJ
fsr-3311	126	14	interest	interest	NOUN
fsr-3311	126	15	rates	rate	NOUN
fsr-3311	126	16	of	of	ADP
fsr-3311	126	17	the	the	DET
fsr-3311	126	18	1980s	1980s	NUM
fsr-3311	126	19	.	.	PUNCT
fsr-3311	127	1	however	however	ADV
fsr-3311	127	2	,	,	PUNCT
fsr-3311	127	3	the	the	DET
fsr-3311	127	4	marketing	marketing	NOUN
fsr-3311	127	5	of	of	ADP
fsr-3311	127	6	ul	ul	NOUN
fsr-3311	127	7	policies	policy	NOUN
fsr-3311	127	8	frequently	frequently	ADV
fsr-3311	127	9	included	include	VERB
fsr-3311	127	10	maximizing	maximize	VERB
fsr-3311	127	11	the	the	DET
fsr-3311	127	12	death	death	NOUN
fsr-3311	127	13	benefit	benefit	NOUN
fsr-3311	127	14	with	with	ADP
fsr-3311	127	15	minimal	minimal	ADJ
fsr-3311	127	16	funding	funding	NOUN
fsr-3311	127	17	.	.	PUNCT
fsr-3311	128	1	unfortunately	unfortunately	ADV
fsr-3311	128	2	,	,	PUNCT
fsr-3311	128	3	when	when	SCONJ
fsr-3311	128	4	interest	interest	NOUN
fsr-3311	128	5	rates	rate	NOUN
fsr-3311	128	6	fell	fall	VERB
fsr-3311	128	7	,	,	PUNCT
fsr-3311	128	8	these	these	DET
fsr-3311	128	9	policies	policy	NOUN
fsr-3311	128	10	suffered	suffer	VERB
fsr-3311	128	11	.	.	PUNCT
fsr-3311	129	1	variable	variable	ADJ
fsr-3311	129	2	universal	universal	ADJ
fsr-3311	129	3	life	life	NOUN
fsr-3311	129	4	policies	policy	NOUN
fsr-3311	129	5	take	take	VERB
fsr-3311	129	6	advantage	advantage	NOUN
fsr-3311	129	7	of	of	ADP
fsr-3311	129	8	the	the	DET
fsr-3311	129	9	ability	ability	NOUN
fsr-3311	129	10	to	to	PART
fsr-3311	129	11	invest	invest	VERB
fsr-3311	129	12	within	within	ADP
fsr-3311	129	13	the	the	DET
fsr-3311	129	14	policy	policy	NOUN
fsr-3311	129	15	via	via	ADP
fsr-3311	129	16	mutual	mutual	ADJ
fsr-3311	129	17	funds	fund	NOUN
fsr-3311	129	18	.	.	PUNCT
fsr-3311	130	1	because	because	SCONJ
fsr-3311	130	2	of	of	ADP
fsr-3311	130	3	the	the	DET
fsr-3311	130	4	tax	tax	NOUN
fsr-3311	130	5	advantages	advantage	NOUN
fsr-3311	130	6	afforded	afford	VERB
fsr-3311	130	7	to	to	ADP
fsr-3311	130	8	life	life	NOUN
fsr-3311	130	9	insurance	insurance	NOUN
fsr-3311	130	10	,	,	PUNCT
fsr-3311	130	11	this	this	PRON
fsr-3311	130	12	can	can	AUX
fsr-3311	130	13	create	create	VERB
fsr-3311	130	14	an	an	DET
fsr-3311	130	15	opportunity	opportunity	NOUN
fsr-3311	130	16	to	to	PART
fsr-3311	130	17	use	use	VERB
fsr-3311	130	18	variable	variable	ADJ
fsr-3311	130	19	universal	universal	ADJ
fsr-3311	130	20	life	life	NOUN
fsr-3311	130	21	policies	policy	NOUN
fsr-3311	130	22	as	as	ADP
fsr-3311	130	23	a	a	DET
fsr-3311	130	24	roth	roth	NOUN
fsr-3311	130	25	ira	ira	PROPN
fsr-3311	130	26	alternative	alternative	NOUN
fsr-3311	130	27	without	without	ADP
fsr-3311	130	28	the	the	DET
fsr-3311	130	29	income	income	NOUN
fsr-3311	130	30	restrictions	restriction	NOUN
fsr-3311	130	31	and	and	CCONJ
fsr-3311	130	32	contribution	contribution	NOUN
fsr-3311	130	33	limits	limit	NOUN
fsr-3311	130	34	.	.	PUNCT
fsr-3311	131	1	katt	katt	PROPN
fsr-3311	131	2	(	(	PUNCT
fsr-3311	131	3	2013	2013	NUM
fsr-3311	131	4	)	)	PUNCT
fsr-3311	131	5	further	far	ADV
fsr-3311	131	6	discusses	discuss	VERB
fsr-3311	131	7	how	how	SCONJ
fsr-3311	131	8	cash	cash	NOUN
fsr-3311	131	9	value	value	NOUN
fsr-3311	131	10	within	within	ADP
fsr-3311	131	11	life	life	NOUN
fsr-3311	131	12	insurance	insurance	NOUN
fsr-3311	131	13	policies	policy	NOUN
fsr-3311	131	14	is	be	AUX
fsr-3311	131	15	different	different	ADJ
fsr-3311	131	16	from	from	ADP
fsr-3311	131	17	a	a	DET
fsr-3311	131	18	bank	bank	NOUN
fsr-3311	131	19	account	account	NOUN
fsr-3311	131	20	.	.	PUNCT
fsr-3311	132	1	a	a	DET
fsr-3311	132	2	client	client	NOUN
fsr-3311	132	3	example	example	NOUN
fsr-3311	132	4	discusses	discuss	VERB
fsr-3311	132	5	a	a	DET
fsr-3311	132	6	situation	situation	NOUN
fsr-3311	132	7	where	where	SCONJ
fsr-3311	132	8	an	an	DET
fsr-3311	132	9	upset	upset	ADJ
fsr-3311	132	10	client	client	NOUN
fsr-3311	132	11	results	result	NOUN
fsr-3311	132	12	from	from	ADP
fsr-3311	132	13	the	the	DET
fsr-3311	132	14	charging	charging	NOUN
fsr-3311	132	15	of	of	ADP
fsr-3311	132	16	interest	interest	NOUN
fsr-3311	132	17	to	to	PART
fsr-3311	132	18	access	access	VERB
fsr-3311	132	19	the	the	DET
fsr-3311	132	20	cash	cash	NOUN
fsr-3311	132	21	value	value	NOUN
fsr-3311	132	22	within	within	ADP
fsr-3311	132	23	the	the	DET
fsr-3311	132	24	policy	policy	NOUN
fsr-3311	132	25	and	and	CCONJ
fsr-3311	132	26	feels	feel	VERB
fsr-3311	132	27	that	that	SCONJ
fsr-3311	132	28	there	there	PRON
fsr-3311	132	29	should	should	AUX
fsr-3311	132	30	not	not	PART
fsr-3311	132	31	be	be	AUX
fsr-3311	132	32	a	a	DET
fsr-3311	132	33	penalty	penalty	NOUN
fsr-3311	132	34	to	to	PART
fsr-3311	132	35	do	do	VERB
fsr-3311	132	36	so	so	ADV
fsr-3311	132	37	.	.	PUNCT
fsr-3311	133	1	this	this	PRON
fsr-3311	133	2	is	be	AUX
fsr-3311	133	3	one	one	NUM
fsr-3311	133	4	of	of	ADP
fsr-3311	133	5	the	the	DET
fsr-3311	133	6	large	large	ADJ
fsr-3311	133	7	misunderstandings	misunderstanding	NOUN
fsr-3311	133	8	when	when	SCONJ
fsr-3311	133	9	it	it	PRON
fsr-3311	133	10	comes	come	VERB
fsr-3311	133	11	to	to	ADP
fsr-3311	133	12	cash	cash	NOUN
fsr-3311	133	13	value	value	NOUN
fsr-3311	133	14	life	life	NOUN
fsr-3311	133	15	insurance	insurance	NOUN
fsr-3311	133	16	.	.	PUNCT
fsr-3311	134	1	katt	katt	PROPN
fsr-3311	134	2	indicates	indicate	VERB
fsr-3311	134	3	that	that	SCONJ
fsr-3311	134	4	it	it	PRON
fsr-3311	134	5	should	should	AUX
fsr-3311	134	6	not	not	PART
fsr-3311	134	7	be	be	AUX
fsr-3311	134	8	thought	think	VERB
fsr-3311	134	9	about	about	ADP
fsr-3311	134	10	as	as	ADP
fsr-3311	134	11	a	a	DET
fsr-3311	134	12	bank	bank	NOUN
fsr-3311	134	13	account	account	NOUN
fsr-3311	134	14	,	,	PUNCT
fsr-3311	134	15	but	but	CCONJ
fsr-3311	134	16	rather	rather	ADV
fsr-3311	134	17	as	as	ADP
fsr-3311	134	18	more	more	ADJ
fsr-3311	134	19	like	like	ADP
fsr-3311	134	20	an	an	DET
fsr-3311	134	21	asset	asset	NOUN
fsr-3311	134	22	that	that	PRON
fsr-3311	134	23	can	can	AUX
fsr-3311	134	24	serve	serve	VERB
fsr-3311	134	25	as	as	ADP
fsr-3311	134	26	collateral	collateral	NOUN
fsr-3311	134	27	to	to	PART
fsr-3311	134	28	be	be	AUX
fsr-3311	134	29	borrowed	borrow	VERB
fsr-3311	134	30	against	against	ADP
fsr-3311	134	31	.	.	PUNCT
fsr-3311	135	1	katt	katt	PROPN
fsr-3311	135	2	further	far	ADV
fsr-3311	135	3	explains	explain	VERB
fsr-3311	135	4	a	a	DET
fsr-3311	135	5	phenomenon	phenomenon	NOUN
fsr-3311	135	6	known	know	VERB
fsr-3311	135	7	as	as	ADP
fsr-3311	135	8	phantom	phantom	ADJ
fsr-3311	135	9	income	income	NOUN
fsr-3311	135	10	,	,	PUNCT
fsr-3311	135	11	which	which	PRON
fsr-3311	135	12	occurs	occur	VERB
fsr-3311	135	13	with	with	ADP
fsr-3311	135	14	the	the	DET
fsr-3311	135	15	generation	generation	NOUN
fsr-3311	135	16	of	of	ADP
fsr-3311	135	17	taxable	taxable	ADJ
fsr-3311	135	18	income	income	NOUN
fsr-3311	135	19	from	from	ADP
fsr-3311	135	20	the	the	DET
fsr-3311	135	21	lapsing	lapsing	NOUN
fsr-3311	135	22	of	of	ADP
fsr-3311	135	23	a	a	DET
fsr-3311	135	24	policy	policy	NOUN
fsr-3311	135	25	that	that	PRON
fsr-3311	135	26	contains	contain	VERB
fsr-3311	135	27	no	no	DET
fsr-3311	135	28	cash	cash	NOUN
fsr-3311	135	29	value	value	NOUN
fsr-3311	135	30	.	.	PUNCT
fsr-3311	136	1	repaying	repay	VERB
fsr-3311	136	2	loans	loan	NOUN
fsr-3311	136	3	can	can	AUX
fsr-3311	136	4	often	often	ADV
fsr-3311	136	5	be	be	AUX
fsr-3311	136	6	the	the	DET
fsr-3311	136	7	only	only	ADJ
fsr-3311	136	8	option	option	NOUN
fsr-3311	136	9	for	for	ADP
fsr-3311	136	10	a	a	DET
fsr-3311	136	11	client	client	NOUN
fsr-3311	136	12	that	that	PRON
fsr-3311	136	13	has	have	VERB
fsr-3311	136	14	an	an	DET
fsr-3311	136	15	economic	economic	ADJ
fsr-3311	136	16	benefit	benefit	NOUN
fsr-3311	136	17	since	since	SCONJ
fsr-3311	136	18	a	a	DET
fsr-3311	136	19	lapse	lapse	NOUN
fsr-3311	136	20	or	or	CCONJ
fsr-3311	136	21	surrender	surrender	NOUN
fsr-3311	136	22	of	of	ADP
fsr-3311	136	23	a	a	DET
fsr-3311	136	24	policy	policy	NOUN
fsr-3311	136	25	may	may	AUX
fsr-3311	136	26	result	result	VERB
fsr-3311	136	27	in	in	ADP
fsr-3311	136	28	a	a	DET
fsr-3311	136	29	substantial	substantial	ADJ
fsr-3311	136	30	taxable	taxable	ADJ
fsr-3311	136	31	event	event	NOUN
fsr-3311	136	32	.	.	PUNCT
fsr-3311	137	1	another	another	DET
fsr-3311	137	2	potential	potential	ADJ
fsr-3311	137	3	issue	issue	NOUN
fsr-3311	137	4	can	can	AUX
fsr-3311	137	5	be	be	AUX
fsr-3311	137	6	in	in	ADP
fsr-3311	137	7	the	the	DET
fsr-3311	137	8	form	form	NOUN
fsr-3311	137	9	of	of	ADP
fsr-3311	137	10	surrender	surrender	NOUN
fsr-3311	137	11	charges	charge	NOUN
fsr-3311	137	12	,	,	PUNCT
fsr-3311	137	13	which	which	PRON
fsr-3311	137	14	most	most	ADJ
fsr-3311	137	15	forms	form	NOUN
fsr-3311	137	16	of	of	ADP
fsr-3311	137	17	universal	universal	ADJ
fsr-3311	137	18	life	life	NOUN
fsr-3311	137	19	policies	policy	NOUN
fsr-3311	137	20	have	have	VERB
fsr-3311	137	21	.	.	PUNCT
fsr-3311	138	1	while	while	SCONJ
fsr-3311	138	2	a	a	DET
fsr-3311	138	3	surrender	surrender	NOUN
fsr-3311	138	4	charge	charge	NOUN
fsr-3311	138	5	is	be	AUX
fsr-3311	138	6	also	also	ADV
fsr-3311	138	7	known	know	VERB
fsr-3311	138	8	as	as	ADP
fsr-3311	138	9	an	an	DET
fsr-3311	138	10	early	early	ADJ
fsr-3311	138	11	exit	exit	NOUN
fsr-3311	138	12	penalty	penalty	NOUN
fsr-3311	138	13	,	,	PUNCT
fsr-3311	138	14	the	the	DET
fsr-3311	138	15	calculation	calculation	NOUN
fsr-3311	138	16	on	on	ADP
fsr-3311	138	17	an	an	DET
fsr-3311	138	18	illustration	illustration	NOUN
fsr-3311	138	19	is	be	AUX
fsr-3311	138	20	the	the	DET
fsr-3311	138	21	difference	difference	NOUN
fsr-3311	138	22	between	between	ADP
fsr-3311	138	23	the	the	DET
fsr-3311	138	24	accumulation	accumulation	NOUN
fsr-3311	138	25	value	value	NOUN
fsr-3311	138	26	and	and	CCONJ
fsr-3311	138	27	the	the	DET
fsr-3311	138	28	surrender	surrender	NOUN
fsr-3311	138	29	value	value	NOUN
fsr-3311	138	30	.	.	PUNCT
fsr-3311	139	1	where	where	SCONJ
fsr-3311	139	2	additional	additional	ADJ
fsr-3311	139	3	misconceptions	misconception	NOUN
fsr-3311	139	4	and	and	CCONJ
fsr-3311	139	5	confusion	confusion	NOUN
fsr-3311	139	6	can	can	AUX
fsr-3311	139	7	occur	occur	VERB
fsr-3311	139	8	is	be	AUX
fsr-3311	139	9	if	if	SCONJ
fsr-3311	139	10	a	a	DET
fsr-3311	139	11	client	client	NOUN
fsr-3311	139	12	reduces	reduce	VERB
fsr-3311	139	13	the	the	DET
fsr-3311	139	14	death	death	NOUN
fsr-3311	139	15	benefit	benefit	NOUN
fsr-3311	139	16	during	during	ADP
fsr-3311	139	17	the	the	DET
fsr-3311	139	18	surrender	surrender	NOUN
fsr-3311	139	19	period	period	NOUN
fsr-3311	139	20	.	.	PUNCT
fsr-3311	140	1	even	even	ADV
fsr-3311	140	2	without	without	ADP
fsr-3311	140	3	a	a	DET
fsr-3311	140	4	cash	cash	NOUN
fsr-3311	140	5	value	value	NOUN
fsr-3311	140	6	withdrawal	withdrawal	NOUN
fsr-3311	140	7	,	,	PUNCT
fsr-3311	140	8	the	the	DET
fsr-3311	140	9	surrender	surrender	NOUN
fsr-3311	140	10	charge	charge	NOUN
fsr-3311	140	11	still	still	ADV
fsr-3311	140	12	takes	take	VERB
fsr-3311	140	13	place	place	NOUN
fsr-3311	140	14	for	for	ADP
fsr-3311	140	15	the	the	DET
fsr-3311	140	16	reduced	reduce	VERB
fsr-3311	140	17	portion	portion	NOUN
fsr-3311	140	18	of	of	ADP
fsr-3311	140	19	the	the	DET
fsr-3311	140	20	death	death	NOUN
fsr-3311	140	21	benefit	benefit	NOUN
fsr-3311	140	22	.	.	PUNCT
fsr-3311	141	1	there	there	PRON
fsr-3311	141	2	are	be	VERB
fsr-3311	141	3	primarily	primarily	ADV
fsr-3311	141	4	two	two	NUM
fsr-3311	141	5	different	different	ADJ
fsr-3311	141	6	death	death	NOUN
fsr-3311	141	7	benefit	benefit	NOUN
fsr-3311	141	8	options	option	NOUN
fsr-3311	141	9	for	for	ADP
fsr-3311	141	10	structuring	structure	VERB
fsr-3311	141	11	a	a	DET
fsr-3311	141	12	life	life	NOUN
fsr-3311	141	13	insurance	insurance	NOUN
fsr-3311	141	14	policy	policy	NOUN
fsr-3311	141	15	and	and	CCONJ
fsr-3311	141	16	the	the	DET
fsr-3311	141	17	cash	cash	NOUN
fsr-3311	141	18	value	value	NOUN
fsr-3311	141	19	accumulation	accumulation	NOUN
fsr-3311	141	20	plays	play	VERB
fsr-3311	141	21	an	an	DET
fsr-3311	141	22	important	important	ADJ
fsr-3311	141	23	role	role	NOUN
fsr-3311	141	24	in	in	ADP
fsr-3311	141	25	both	both	DET
fsr-3311	141	26	approaches	approach	NOUN
fsr-3311	141	27	.	.	PUNCT
fsr-3311	142	1	policies	policy	NOUN
fsr-3311	142	2	most	most	ADV
fsr-3311	142	3	commonly	commonly	ADV
fsr-3311	142	4	consist	consist	VERB
fsr-3311	142	5	of	of	ADP
fsr-3311	142	6	a	a	DET
fsr-3311	142	7	level	level	NOUN
fsr-3311	142	8	death	death	NOUN
fsr-3311	142	9	benefit	benefit	NOUN
fsr-3311	142	10	in	in	ADP
fsr-3311	142	11	which	which	PRON
fsr-3311	142	12	the	the	DET
fsr-3311	142	13	cash	cash	NOUN
fsr-3311	142	14	value	value	NOUN
fsr-3311	142	15	accumulation	accumulation	NOUN
fsr-3311	142	16	does	do	AUX
fsr-3311	142	17	not	not	PART
fsr-3311	142	18	increase	increase	VERB
fsr-3311	142	19	the	the	DET
fsr-3311	142	20	death	death	NOUN
fsr-3311	142	21	benefit	benefit	NOUN
fsr-3311	142	22	,	,	PUNCT
fsr-3311	142	23	but	but	CCONJ
fsr-3311	142	24	borrowing	borrow	VERB
fsr-3311	142	25	against	against	ADP
fsr-3311	142	26	or	or	CCONJ
fsr-3311	142	27	withdrawing	withdraw	VERB
fsr-3311	142	28	the	the	DET
fsr-3311	142	29	cash	cash	NOUN
fsr-3311	142	30	value	value	NOUN
fsr-3311	142	31	decreases	decrease	VERB
fsr-3311	142	32	the	the	DET
fsr-3311	142	33	death	death	NOUN
fsr-3311	142	34	benefit	benefit	NOUN
fsr-3311	142	35	.	.	PUNCT
fsr-3311	143	1	226	226	NUM
fsr-3311	143	2	r.	r.	PROPN
fsr-3311	143	3	delibero	delibero	PROPN
fsr-3311	143	4	,	,	PUNCT
fsr-3311	143	5	w.d	w.d	PROPN
fsr-3311	143	6	.	.	PROPN
fsr-3311	143	7	pfau	pfau	NOUN
fsr-3311	143	8	/	/	SYM
fsr-3311	143	9	financial	financial	ADJ
fsr-3311	143	10	services	service	NOUN
fsr-3311	143	11	review	review	VERB
fsr-3311	143	12	26	26	NUM
fsr-3311	143	13	(	(	PUNCT
fsr-3311	143	14	2017	2017	NUM
fsr-3311	143	15	)	)	PUNCT
fsr-3311	143	16	221–240	221–240	NUM
fsr-3311	143	17	the	the	DET
fsr-3311	143	18	level	level	NOUN
fsr-3311	143	19	death	death	NOUN
fsr-3311	143	20	benefit	benefit	NOUN
fsr-3311	143	21	approach	approach	NOUN
fsr-3311	143	22	helps	help	VERB
fsr-3311	143	23	mitigate	mitigate	VERB
fsr-3311	143	24	the	the	DET
fsr-3311	143	25	increasing	increase	VERB
fsr-3311	143	26	cost	cost	NOUN
fsr-3311	143	27	of	of	ADP
fsr-3311	143	28	insurance	insurance	NOUN
fsr-3311	143	29	structure	structure	NOUN
fsr-3311	143	30	by	by	ADP
fsr-3311	143	31	lowering	lower	VERB
fsr-3311	143	32	the	the	DET
fsr-3311	143	33	net	net	ADJ
fsr-3311	143	34	at	at	ADP
fsr-3311	143	35	-	-	PUNCT
fsr-3311	143	36	risk	risk	NOUN
fsr-3311	143	37	amount	amount	NOUN
fsr-3311	143	38	to	to	ADP
fsr-3311	143	39	the	the	DET
fsr-3311	143	40	insurance	insurance	NOUN
fsr-3311	143	41	company	company	NOUN
fsr-3311	143	42	.	.	PUNCT
fsr-3311	144	1	the	the	DET
fsr-3311	144	2	net	net	ADJ
fsr-3311	144	3	at	at	ADP
fsr-3311	144	4	-	-	PUNCT
fsr-3311	144	5	risk	risk	NOUN
fsr-3311	144	6	amount	amount	NOUN
fsr-3311	144	7	to	to	ADP
fsr-3311	144	8	an	an	DET
fsr-3311	144	9	insurance	insurance	NOUN
fsr-3311	144	10	company	company	NOUN
fsr-3311	144	11	is	be	AUX
fsr-3311	144	12	the	the	DET
fsr-3311	144	13	difference	difference	NOUN
fsr-3311	144	14	between	between	ADP
fsr-3311	144	15	the	the	DET
fsr-3311	144	16	death	death	NOUN
fsr-3311	144	17	benefit	benefit	NOUN
fsr-3311	144	18	and	and	CCONJ
fsr-3311	144	19	cash	cash	NOUN
fsr-3311	144	20	value	value	NOUN
fsr-3311	144	21	within	within	ADP
fsr-3311	144	22	the	the	DET
fsr-3311	144	23	policy	policy	NOUN
fsr-3311	144	24	.	.	PUNCT
fsr-3311	145	1	cost	cost	NOUN
fsr-3311	145	2	of	of	ADP
fsr-3311	145	3	insurance	insurance	NOUN
fsr-3311	145	4	increases	increase	NOUN
fsr-3311	145	5	as	as	SCONJ
fsr-3311	145	6	life	life	NOUN
fsr-3311	145	7	expectancy	expectancy	NOUN
fsr-3311	145	8	decreases	decrease	VERB
fsr-3311	145	9	.	.	PUNCT
fsr-3311	146	1	the	the	DET
fsr-3311	146	2	payment	payment	NOUN
fsr-3311	146	3	of	of	ADP
fsr-3311	146	4	death	death	NOUN
fsr-3311	146	5	benefit	benefit	NOUN
fsr-3311	146	6	proceeds	proceed	NOUN
fsr-3311	146	7	exists	exist	VERB
fsr-3311	146	8	when	when	SCONJ
fsr-3311	146	9	there	there	PRON
fsr-3311	146	10	is	be	VERB
fsr-3311	146	11	at	at	ADV
fsr-3311	146	12	least	least	ADV
fsr-3311	146	13	$	$	SYM
fsr-3311	146	14	1	1	NUM
fsr-3311	146	15	of	of	ADP
fsr-3311	146	16	cash	cash	NOUN
fsr-3311	146	17	value	value	NOUN
fsr-3311	146	18	and	and	CCONJ
fsr-3311	146	19	does	do	AUX
fsr-3311	146	20	not	not	PART
fsr-3311	146	21	change	change	VERB
fsr-3311	146	22	if	if	SCONJ
fsr-3311	146	23	there	there	PRON
fsr-3311	146	24	is	be	VERB
fsr-3311	146	25	a	a	DET
fsr-3311	146	26	much	much	ADV
fsr-3311	146	27	higher	high	ADJ
fsr-3311	146	28	cash	cash	NOUN
fsr-3311	146	29	value	value	NOUN
fsr-3311	146	30	amount	amount	NOUN
fsr-3311	146	31	.	.	PUNCT
fsr-3311	147	1	for	for	ADP
fsr-3311	147	2	this	this	DET
fsr-3311	147	3	reason	reason	NOUN
fsr-3311	147	4	,	,	PUNCT
fsr-3311	147	5	in	in	ADP
fsr-3311	147	6	theory	theory	NOUN
fsr-3311	147	7	it	it	PRON
fsr-3311	147	8	would	would	AUX
fsr-3311	147	9	be	be	AUX
fsr-3311	147	10	beneficial	beneficial	ADJ
fsr-3311	147	11	not	not	PART
fsr-3311	147	12	to	to	PART
fsr-3311	147	13	accrue	accrue	VERB
fsr-3311	147	14	more	more	ADV
fsr-3311	147	15	than	than	ADP
fsr-3311	147	16	necessary	necessary	ADJ
fsr-3311	147	17	.	.	PUNCT
fsr-3311	148	1	this	this	PRON
fsr-3311	148	2	would	would	AUX
fsr-3311	148	3	require	require	VERB
fsr-3311	148	4	knowing	know	VERB
fsr-3311	148	5	at	at	ADP
fsr-3311	148	6	what	what	DET
fsr-3311	148	7	age	age	NOUN
fsr-3311	148	8	a	a	DET
fsr-3311	148	9	person	person	NOUN
fsr-3311	148	10	will	will	AUX
fsr-3311	148	11	pass	pass	VERB
fsr-3311	148	12	away	away	ADV
fsr-3311	148	13	,	,	PUNCT
fsr-3311	148	14	which	which	PRON
fsr-3311	148	15	is	be	AUX
fsr-3311	148	16	why	why	SCONJ
fsr-3311	148	17	typical	typical	ADJ
fsr-3311	148	18	policies	policy	NOUN
fsr-3311	148	19	project	project	NOUN
fsr-3311	148	20	to	to	PART
fsr-3311	148	21	age	age	NOUN
fsr-3311	148	22	100	100	NUM
fsr-3311	148	23	or	or	CCONJ
fsr-3311	148	24	beyond	beyond	ADP
fsr-3311	148	25	.	.	PUNCT
fsr-3311	149	1	however	however	ADV
fsr-3311	149	2	,	,	PUNCT
fsr-3311	149	3	if	if	SCONJ
fsr-3311	149	4	there	there	PRON
fsr-3311	149	5	is	be	VERB
fsr-3311	149	6	a	a	DET
fsr-3311	149	7	reduction	reduction	NOUN
fsr-3311	149	8	in	in	ADP
fsr-3311	149	9	life	life	NOUN
fsr-3311	149	10	expectancy	expectancy	NOUN
fsr-3311	149	11	because	because	SCONJ
fsr-3311	149	12	of	of	ADP
fsr-3311	149	13	major	major	ADJ
fsr-3311	149	14	health	health	NOUN
fsr-3311	149	15	concerns	concern	NOUN
fsr-3311	149	16	,	,	PUNCT
fsr-3311	149	17	a	a	DET
fsr-3311	149	18	reduction	reduction	NOUN
fsr-3311	149	19	in	in	ADP
fsr-3311	149	20	premiums	premium	NOUN
fsr-3311	149	21	can	can	AUX
fsr-3311	149	22	prevent	prevent	VERB
fsr-3311	149	23	unnecessary	unnecessary	ADJ
fsr-3311	149	24	cash	cash	NOUN
fsr-3311	149	25	value	value	NOUN
fsr-3311	149	26	accumulation	accumulation	NOUN
fsr-3311	149	27	.	.	PUNCT
fsr-3311	150	1	managing	manage	VERB
fsr-3311	150	2	a	a	DET
fsr-3311	150	3	life	life	NOUN
fsr-3311	150	4	insurance	insurance	NOUN
fsr-3311	150	5	policy	policy	NOUN
fsr-3311	150	6	around	around	ADP
fsr-3311	150	7	cash	cash	NOUN
fsr-3311	150	8	value	value	NOUN
fsr-3311	150	9	accumulation	accumulation	NOUN
fsr-3311	150	10	and	and	CCONJ
fsr-3311	150	11	current	current	ADJ
fsr-3311	150	12	life	life	NOUN
fsr-3311	150	13	expectancy	expectancy	NOUN
fsr-3311	150	14	can	can	AUX
fsr-3311	150	15	provide	provide	VERB
fsr-3311	150	16	maximum	maximum	ADJ
fsr-3311	150	17	efficiency	efficiency	NOUN
fsr-3311	150	18	.	.	PUNCT
fsr-3311	151	1	the	the	DET
fsr-3311	151	2	type	type	NOUN
fsr-3311	151	3	of	of	ADP
fsr-3311	151	4	life	life	NOUN
fsr-3311	151	5	insurance	insurance	NOUN
fsr-3311	151	6	policy	policy	NOUN
fsr-3311	151	7	selected	select	VERB
fsr-3311	151	8	dictates	dictate	VERB
fsr-3311	151	9	the	the	DET
fsr-3311	151	10	method	method	NOUN
fsr-3311	151	11	and	and	CCONJ
fsr-3311	151	12	capacity	capacity	NOUN
fsr-3311	151	13	for	for	ADP
fsr-3311	151	14	accumulation	accumulation	NOUN
fsr-3311	151	15	of	of	ADP
fsr-3311	151	16	cash	cash	NOUN
fsr-3311	151	17	value	value	NOUN
fsr-3311	151	18	.	.	PUNCT
fsr-3311	152	1	each	each	PRON
fsr-3311	152	2	contains	contain	VERB
fsr-3311	152	3	its	its	PRON
fsr-3311	152	4	own	own	ADJ
fsr-3311	152	5	unique	unique	ADJ
fsr-3311	152	6	risks	risk	NOUN
fsr-3311	152	7	for	for	ADP
fsr-3311	152	8	accumulating	accumulate	VERB
fsr-3311	152	9	cash	cash	NOUN
fsr-3311	152	10	.	.	PUNCT
fsr-3311	153	1	however	however	ADV
fsr-3311	153	2	,	,	PUNCT
fsr-3311	153	3	they	they	PRON
fsr-3311	153	4	all	all	PRON
fsr-3311	153	5	also	also	ADV
fsr-3311	153	6	contain	contain	VERB
fsr-3311	153	7	another	another	DET
fsr-3311	153	8	risk	risk	NOUN
fsr-3311	153	9	that	that	PRON
fsr-3311	153	10	could	could	AUX
fsr-3311	153	11	nullify	nullify	VERB
fsr-3311	153	12	the	the	DET
fsr-3311	153	13	previously	previously	ADV
fsr-3311	153	14	mentioned	mention	VERB
fsr-3311	153	15	tax	tax	NOUN
fsr-3311	153	16	advantages	advantage	NOUN
fsr-3311	153	17	of	of	ADP
fsr-3311	153	18	life	life	NOUN
fsr-3311	153	19	insurance	insurance	NOUN
fsr-3311	153	20	.	.	PUNCT
fsr-3311	154	1	if	if	SCONJ
fsr-3311	154	2	a	a	DET
fsr-3311	154	3	policy	policy	NOUN
fsr-3311	154	4	is	be	AUX
fsr-3311	154	5	deemed	deem	VERB
fsr-3311	154	6	to	to	PART
fsr-3311	154	7	be	be	AUX
fsr-3311	154	8	a	a	DET
fsr-3311	154	9	modified	modify	VERB
fsr-3311	154	10	endowment	endowment	NOUN
fsr-3311	154	11	contract	contract	NOUN
fsr-3311	154	12	(	(	PUNCT
fsr-3311	154	13	mec	mec	PROPN
fsr-3311	154	14	)	)	PUNCT
fsr-3311	154	15	,	,	PUNCT
fsr-3311	154	16	the	the	DET
fsr-3311	154	17	fifo	fifo	PROPN
fsr-3311	154	18	account	account	NOUN
fsr-3311	154	19	method	method	NOUN
fsr-3311	154	20	is	be	AUX
fsr-3311	154	21	no	no	ADV
fsr-3311	154	22	longer	long	ADV
fsr-3311	154	23	available	available	ADJ
fsr-3311	154	24	and	and	CCONJ
fsr-3311	154	25	will	will	AUX
fsr-3311	154	26	contain	contain	VERB
fsr-3311	154	27	additional	additional	ADJ
fsr-3311	154	28	penalties	penalty	NOUN
fsr-3311	154	29	for	for	ADP
fsr-3311	154	30	accessing	access	VERB
fsr-3311	154	31	the	the	DET
fsr-3311	154	32	cash	cash	NOUN
fsr-3311	154	33	value	value	NOUN
fsr-3311	154	34	before	before	ADP
fsr-3311	154	35	age	age	NOUN
fsr-3311	154	36	59	59	NUM
fsr-3311	154	37	1⁄2	1⁄2	NUM
fsr-3311	154	38	.	.	PUNCT
fsr-3311	155	1	the	the	DET
fsr-3311	155	2	determination	determination	NOUN
fsr-3311	155	3	comes	come	VERB
fsr-3311	155	4	from	from	ADP
fsr-3311	155	5	a	a	DET
fsr-3311	155	6	“	"	PUNCT
fsr-3311	155	7	7	7	NUM
fsr-3311	155	8	pay	pay	NOUN
fsr-3311	155	9	test	test	NOUN
fsr-3311	155	10	”	"	PUNCT
fsr-3311	155	11	and	and	CCONJ
fsr-3311	155	12	looks	look	VERB
fsr-3311	155	13	to	to	PART
fsr-3311	155	14	avoid	avoid	VERB
fsr-3311	155	15	excessive	excessive	ADJ
fsr-3311	155	16	overfunding	overfunding	NOUN
fsr-3311	155	17	of	of	ADP
fsr-3311	155	18	a	a	DET
fsr-3311	155	19	life	life	NOUN
fsr-3311	155	20	policy	policy	NOUN
fsr-3311	155	21	up	up	ADP
fsr-3311	155	22	-	-	PUNCT
fsr-3311	155	23	front	front	NOUN
fsr-3311	155	24	.	.	PUNCT
fsr-3311	156	1	this	this	PRON
fsr-3311	156	2	needs	need	VERB
fsr-3311	156	3	to	to	PART
fsr-3311	156	4	be	be	AUX
fsr-3311	156	5	a	a	DET
fsr-3311	156	6	consideration	consideration	NOUN
fsr-3311	156	7	when	when	SCONJ
fsr-3311	156	8	cash	cash	NOUN
fsr-3311	156	9	accumulation	accumulation	NOUN
fsr-3311	156	10	is	be	AUX
fsr-3311	156	11	a	a	DET
fsr-3311	156	12	goal	goal	NOUN
fsr-3311	156	13	.	.	PUNCT
fsr-3311	157	1	an	an	DET
fsr-3311	157	2	additional	additional	ADJ
fsr-3311	157	3	risk	risk	NOUN
fsr-3311	157	4	exists	exist	VERB
fsr-3311	157	5	even	even	ADV
fsr-3311	157	6	when	when	SCONJ
fsr-3311	157	7	there	there	PRON
fsr-3311	157	8	is	be	VERB
fsr-3311	157	9	the	the	DET
fsr-3311	157	10	proper	proper	ADJ
fsr-3311	157	11	structure	structure	NOUN
fsr-3311	157	12	of	of	ADP
fsr-3311	157	13	a	a	DET
fsr-3311	157	14	life	life	NOUN
fsr-3311	157	15	insurance	insurance	NOUN
fsr-3311	157	16	policy	policy	NOUN
fsr-3311	157	17	to	to	PART
fsr-3311	157	18	avoid	avoid	VERB
fsr-3311	157	19	mec	mec	ADJ
fsr-3311	157	20	rules	rule	NOUN
fsr-3311	157	21	.	.	PUNCT
fsr-3311	158	1	commito	commito	ADJ
fsr-3311	158	2	(	(	PUNCT
fsr-3311	158	3	2012	2012	NUM
fsr-3311	158	4	)	)	PUNCT
fsr-3311	158	5	concludes	conclude	VERB
fsr-3311	158	6	that	that	SCONJ
fsr-3311	158	7	a	a	DET
fsr-3311	158	8	tax	tax	NOUN
fsr-3311	158	9	court	court	NOUN
fsr-3311	158	10	and	and	CCONJ
fsr-3311	158	11	subsequently	subsequently	ADV
fsr-3311	158	12	an	an	DET
fsr-3311	158	13	appeals	appeal	NOUN
fsr-3311	158	14	court	court	NOUN
fsr-3311	158	15	both	both	PRON
fsr-3311	158	16	ruled	rule	VERB
fsr-3311	158	17	that	that	SCONJ
fsr-3311	158	18	a	a	DET
fsr-3311	158	19	case	case	NOUN
fsr-3311	158	20	involving	involve	VERB
fsr-3311	158	21	the	the	DET
fsr-3311	158	22	lapse	lapse	NOUN
fsr-3311	158	23	of	of	ADP
fsr-3311	158	24	a	a	DET
fsr-3311	158	25	life	life	NOUN
fsr-3311	158	26	insurance	insurance	NOUN
fsr-3311	158	27	policy	policy	NOUN
fsr-3311	158	28	that	that	PRON
fsr-3311	158	29	contained	contain	VERB
fsr-3311	158	30	significant	significant	ADJ
fsr-3311	158	31	policy	policy	NOUN
fsr-3311	158	32	loans	loan	NOUN
fsr-3311	158	33	resulted	result	VERB
fsr-3311	158	34	in	in	ADP
fsr-3311	158	35	tax	tax	NOUN
fsr-3311	158	36	due	due	ADJ
fsr-3311	158	37	because	because	SCONJ
fsr-3311	158	38	of	of	ADP
fsr-3311	158	39	the	the	DET
fsr-3311	158	40	significant	significant	ADJ
fsr-3311	158	41	difference	difference	NOUN
fsr-3311	158	42	in	in	ADP
fsr-3311	158	43	the	the	DET
fsr-3311	158	44	loan	loan	NOUN
fsr-3311	158	45	balance	balance	NOUN
fsr-3311	158	46	and	and	CCONJ
fsr-3311	158	47	cost	cost	NOUN
fsr-3311	158	48	basis	basis	NOUN
fsr-3311	158	49	.	.	PUNCT
fsr-3311	159	1	the	the	DET
fsr-3311	159	2	client	client	NOUN
fsr-3311	159	3	argued	argue	VERB
fsr-3311	159	4	that	that	SCONJ
fsr-3311	159	5	discharge	discharge	NOUN
fsr-3311	159	6	of	of	ADP
fsr-3311	159	7	indebtedness	indebtedness	NOUN
fsr-3311	159	8	should	should	AUX
fsr-3311	159	9	apply	apply	VERB
fsr-3311	159	10	because	because	SCONJ
fsr-3311	159	11	of	of	ADP
fsr-3311	159	12	the	the	DET
fsr-3311	159	13	loan	loan	NOUN
fsr-3311	159	14	outstanding	outstanding	ADJ
fsr-3311	159	15	being	be	AUX
fsr-3311	159	16	greater	great	ADJ
fsr-3311	159	17	than	than	ADP
fsr-3311	159	18	the	the	DET
fsr-3311	159	19	total	total	ADJ
fsr-3311	159	20	net	net	ADJ
fsr-3311	159	21	worth	worth	NOUN
fsr-3311	159	22	at	at	ADP
fsr-3311	159	23	the	the	DET
fsr-3311	159	24	time	time	NOUN
fsr-3311	159	25	of	of	ADP
fsr-3311	159	26	the	the	DET
fsr-3311	159	27	taxable	taxable	ADJ
fsr-3311	159	28	event	event	NOUN
fsr-3311	159	29	,	,	PUNCT
fsr-3311	159	30	rendering	render	VERB
fsr-3311	159	31	the	the	DET
fsr-3311	159	32	client	client	NOUN
fsr-3311	159	33	insolvent	insolvent	NOUN
fsr-3311	159	34	.	.	PUNCT
fsr-3311	160	1	the	the	DET
fsr-3311	160	2	tax	tax	NOUN
fsr-3311	160	3	court	court	NOUN
fsr-3311	160	4	ruled	rule	VERB
fsr-3311	160	5	differently	differently	ADV
fsr-3311	160	6	,	,	PUNCT
fsr-3311	160	7	stating	state	VERB
fsr-3311	160	8	that	that	SCONJ
fsr-3311	160	9	this	this	PRON
fsr-3311	160	10	did	do	AUX
fsr-3311	160	11	not	not	PART
fsr-3311	160	12	apply	apply	VERB
fsr-3311	160	13	because	because	SCONJ
fsr-3311	160	14	the	the	DET
fsr-3311	160	15	client	client	NOUN
fsr-3311	160	16	was	be	AUX
fsr-3311	160	17	solvent	solvent	ADJ
fsr-3311	160	18	at	at	ADP
fsr-3311	160	19	the	the	DET
fsr-3311	160	20	time	time	NOUN
fsr-3311	160	21	and	and	CCONJ
fsr-3311	160	22	loan	loan	NOUN
fsr-3311	160	23	repayment	repayment	NOUN
fsr-3311	160	24	occurred	occur	VERB
fsr-3311	160	25	from	from	ADP
fsr-3311	160	26	the	the	DET
fsr-3311	160	27	policy	policy	NOUN
fsr-3311	160	28	values	value	NOUN
fsr-3311	160	29	.	.	PUNCT
fsr-3311	161	1	this	this	DET
fsr-3311	161	2	ruling	ruling	NOUN
fsr-3311	161	3	now	now	ADV
fsr-3311	161	4	means	mean	VERB
fsr-3311	161	5	that	that	SCONJ
fsr-3311	161	6	in	in	ADP
fsr-3311	161	7	all	all	DET
fsr-3311	161	8	situations	situation	NOUN
fsr-3311	161	9	a	a	DET
fsr-3311	161	10	taxable	taxable	ADJ
fsr-3311	161	11	event	event	NOUN
fsr-3311	161	12	will	will	AUX
fsr-3311	161	13	occur	occur	VERB
fsr-3311	161	14	if	if	SCONJ
fsr-3311	161	15	a	a	DET
fsr-3311	161	16	policy	policy	NOUN
fsr-3311	161	17	lapses	lapse	NOUN
fsr-3311	161	18	with	with	ADP
fsr-3311	161	19	a	a	DET
fsr-3311	161	20	loan	loan	NOUN
fsr-3311	161	21	balance	balance	NOUN
fsr-3311	161	22	greater	great	ADJ
fsr-3311	161	23	than	than	ADP
fsr-3311	161	24	cost	cost	NOUN
fsr-3311	161	25	basis	basis	NOUN
fsr-3311	161	26	.	.	PUNCT
fsr-3311	162	1	further	further	ADJ
fsr-3311	162	2	discussion	discussion	NOUN
fsr-3311	162	3	continues	continue	VERB
fsr-3311	162	4	about	about	ADP
fsr-3311	162	5	how	how	SCONJ
fsr-3311	162	6	managing	manage	VERB
fsr-3311	162	7	risk	risk	NOUN
fsr-3311	162	8	is	be	AUX
fsr-3311	162	9	also	also	ADV
fsr-3311	162	10	crucial	crucial	ADJ
fsr-3311	162	11	during	during	ADP
fsr-3311	162	12	retirement	retirement	NOUN
fsr-3311	162	13	.	.	PUNCT
fsr-3311	163	1	it	it	PRON
fsr-3311	163	2	is	be	AUX
fsr-3311	163	3	more	more	ADV
fsr-3311	163	4	involved	involved	ADJ
fsr-3311	163	5	than	than	ADP
fsr-3311	163	6	simply	simply	ADV
fsr-3311	163	7	accumulating	accumulate	VERB
fsr-3311	163	8	enough	enough	ADV
fsr-3311	163	9	and	and	CCONJ
fsr-3311	163	10	providing	provide	VERB
fsr-3311	163	11	retirement	retirement	NOUN
fsr-3311	163	12	income	income	NOUN
fsr-3311	163	13	.	.	PUNCT
fsr-3311	164	1	an	an	DET
fsr-3311	164	2	entire	entire	ADJ
fsr-3311	164	3	retirement	retirement	NOUN
fsr-3311	164	4	plan	plan	NOUN
fsr-3311	164	5	can	can	AUX
fsr-3311	164	6	be	be	AUX
fsr-3311	164	7	at	at	ADP
fsr-3311	164	8	risk	risk	NOUN
fsr-3311	164	9	if	if	SCONJ
fsr-3311	164	10	additional	additional	ADJ
fsr-3311	164	11	unexpected	unexpected	ADJ
fsr-3311	164	12	medical	medical	ADJ
fsr-3311	164	13	expenses	expense	NOUN
fsr-3311	164	14	or	or	CCONJ
fsr-3311	164	15	an	an	DET
fsr-3311	164	16	extended	extended	ADJ
fsr-3311	164	17	long	long	ADJ
fsr-3311	164	18	-	-	PUNCT
fsr-3311	164	19	term	term	NOUN
fsr-3311	164	20	care	care	NOUN
fsr-3311	164	21	need	need	VERB
fsr-3311	164	22	occurs	occur	NOUN
fsr-3311	164	23	.	.	PUNCT
fsr-3311	165	1	unexpected	unexpected	ADJ
fsr-3311	165	2	market	market	NOUN
fsr-3311	165	3	downturns	downturn	NOUN
fsr-3311	165	4	,	,	PUNCT
fsr-3311	165	5	inflation	inflation	NOUN
fsr-3311	165	6	,	,	PUNCT
fsr-3311	165	7	and	and	CCONJ
fsr-3311	165	8	increasing	increase	VERB
fsr-3311	165	9	taxes	taxis	NOUN
fsr-3311	165	10	all	all	PRON
fsr-3311	165	11	pose	pose	VERB
fsr-3311	165	12	additional	additional	ADJ
fsr-3311	165	13	risks	risk	NOUN
fsr-3311	165	14	.	.	PUNCT
fsr-3311	166	1	the	the	DET
fsr-3311	166	2	design	design	NOUN
fsr-3311	166	3	of	of	ADP
fsr-3311	166	4	life	life	NOUN
fsr-3311	166	5	insurance	insurance	NOUN
fsr-3311	166	6	helps	help	VERB
fsr-3311	166	7	with	with	ADP
fsr-3311	166	8	transferring	transfer	VERB
fsr-3311	166	9	multiple	multiple	ADJ
fsr-3311	166	10	retirement	retirement	NOUN
fsr-3311	166	11	risks	risk	NOUN
fsr-3311	166	12	by	by	ADP
fsr-3311	166	13	creating	create	VERB
fsr-3311	166	14	the	the	DET
fsr-3311	166	15	availability	availability	NOUN
fsr-3311	166	16	of	of	ADP
fsr-3311	166	17	additional	additional	ADJ
fsr-3311	166	18	resources	resource	NOUN
fsr-3311	166	19	and	and	CCONJ
fsr-3311	166	20	riders	rider	NOUN
fsr-3311	166	21	to	to	PART
fsr-3311	166	22	provide	provide	VERB
fsr-3311	166	23	further	further	ADJ
fsr-3311	166	24	flexibility	flexibility	NOUN
fsr-3311	166	25	for	for	ADP
fsr-3311	166	26	policy	policy	NOUN
fsr-3311	166	27	owners	owner	NOUN
fsr-3311	166	28	.	.	PUNCT
fsr-3311	167	1	policy	policy	NOUN
fsr-3311	167	2	reprojections	reprojection	NOUN
fsr-3311	167	3	,	,	PUNCT
fsr-3311	167	4	also	also	ADV
fsr-3311	167	5	known	know	VERB
fsr-3311	167	6	as	as	ADP
fsr-3311	167	7	in	in	ADP
fsr-3311	167	8	-	-	PUNCT
fsr-3311	167	9	force	force	NOUN
fsr-3311	167	10	illustrations	illustration	NOUN
fsr-3311	167	11	,	,	PUNCT
fsr-3311	167	12	provide	provide	VERB
fsr-3311	167	13	an	an	DET
fsr-3311	167	14	understanding	understanding	NOUN
fsr-3311	167	15	of	of	ADP
fsr-3311	167	16	policy	policy	NOUN
fsr-3311	167	17	longevity	longevity	NOUN
fsr-3311	167	18	incorporating	incorporate	VERB
fsr-3311	167	19	any	any	DET
fsr-3311	167	20	market	market	NOUN
fsr-3311	167	21	returns	return	NOUN
fsr-3311	167	22	or	or	CCONJ
fsr-3311	167	23	interest	interest	NOUN
fsr-3311	167	24	crediting	crediting	NOUN
fsr-3311	167	25	received	receive	VERB
fsr-3311	167	26	up	up	ADP
fsr-3311	167	27	to	to	ADP
fsr-3311	167	28	the	the	DET
fsr-3311	167	29	date	date	NOUN
fsr-3311	167	30	of	of	ADP
fsr-3311	167	31	the	the	DET
fsr-3311	167	32	reprojection	reprojection	NOUN
fsr-3311	167	33	.	.	PUNCT
fsr-3311	168	1	in	in	ADP
fsr-3311	168	2	-	-	PUNCT
fsr-3311	168	3	force	force	NOUN
fsr-3311	168	4	illustrations	illustration	NOUN
fsr-3311	168	5	have	have	VERB
fsr-3311	168	6	a	a	DET
fsr-3311	168	7	similar	similar	ADJ
fsr-3311	168	8	layout	layout	NOUN
fsr-3311	168	9	to	to	ADP
fsr-3311	168	10	the	the	DET
fsr-3311	168	11	originally	originally	ADV
fsr-3311	168	12	provided	provide	VERB
fsr-3311	168	13	sales	sale	NOUN
fsr-3311	168	14	illustration	illustration	NOUN
fsr-3311	168	15	during	during	ADP
fsr-3311	168	16	policy	policy	NOUN
fsr-3311	168	17	purchase	purchase	NOUN
fsr-3311	168	18	,	,	PUNCT
fsr-3311	168	19	but	but	CCONJ
fsr-3311	168	20	will	will	AUX
fsr-3311	168	21	project	project	VERB
fsr-3311	168	22	policy	policy	NOUN
fsr-3311	168	23	longevity	longevity	NOUN
fsr-3311	168	24	based	base	VERB
fsr-3311	168	25	on	on	ADP
fsr-3311	168	26	the	the	DET
fsr-3311	168	27	current	current	ADJ
fsr-3311	168	28	interest	interest	NOUN
fsr-3311	168	29	crediting	crediting	NOUN
fsr-3311	168	30	assumptions	assumption	NOUN
fsr-3311	168	31	,	,	PUNCT
fsr-3311	168	32	which	which	PRON
fsr-3311	168	33	are	be	AUX
fsr-3311	168	34	usually	usually	ADV
fsr-3311	168	35	different	different	ADJ
fsr-3311	168	36	from	from	ADP
fsr-3311	168	37	the	the	DET
fsr-3311	168	38	original	original	NOUN
fsr-3311	168	39	.	.	PUNCT
fsr-3311	169	1	in	in	ADP
fsr-3311	169	2	-	-	PUNCT
fsr-3311	169	3	force	force	NOUN
fsr-3311	169	4	illustrations	illustration	NOUN
fsr-3311	169	5	are	be	AUX
fsr-3311	169	6	readily	readily	ADV
fsr-3311	169	7	available	available	ADJ
fsr-3311	169	8	from	from	ADP
fsr-3311	169	9	the	the	DET
fsr-3311	169	10	insurance	insurance	NOUN
fsr-3311	169	11	companies	company	NOUN
fsr-3311	169	12	and	and	CCONJ
fsr-3311	169	13	help	help	VERB
fsr-3311	169	14	monitor	monitor	VERB
fsr-3311	169	15	the	the	DET
fsr-3311	169	16	status	status	NOUN
fsr-3311	169	17	of	of	ADP
fsr-3311	169	18	a	a	DET
fsr-3311	169	19	policy	policy	NOUN
fsr-3311	169	20	to	to	PART
fsr-3311	169	21	provide	provide	VERB
fsr-3311	169	22	a	a	DET
fsr-3311	169	23	more	more	ADV
fsr-3311	169	24	accurate	accurate	ADJ
fsr-3311	169	25	estimate	estimate	NOUN
fsr-3311	169	26	of	of	ADP
fsr-3311	169	27	income	income	NOUN
fsr-3311	169	28	potential	potential	NOUN
fsr-3311	169	29	during	during	ADP
fsr-3311	169	30	retirement	retirement	NOUN
fsr-3311	169	31	compared	compare	VERB
fsr-3311	169	32	with	with	ADP
fsr-3311	169	33	the	the	DET
fsr-3311	169	34	original	original	ADJ
fsr-3311	169	35	projection	projection	NOUN
fsr-3311	169	36	.	.	PUNCT
fsr-3311	170	1	overloan	overloan	NOUN
fsr-3311	170	2	protection	protection	NOUN
fsr-3311	170	3	riders	rider	NOUN
fsr-3311	170	4	help	help	VERB
fsr-3311	170	5	prevent	prevent	VERB
fsr-3311	170	6	policies	policy	NOUN
fsr-3311	170	7	from	from	ADP
fsr-3311	170	8	lapsing	lapse	VERB
fsr-3311	170	9	because	because	SCONJ
fsr-3311	170	10	of	of	ADP
fsr-3311	170	11	too	too	ADV
fsr-3311	170	12	many	many	ADJ
fsr-3311	170	13	distributions	distribution	NOUN
fsr-3311	170	14	,	,	PUNCT
fsr-3311	170	15	automati227r	automati227r	NOUN
fsr-3311	170	16	.	.	PUNCT
fsr-3311	171	1	delibero	delibero	PROPN
fsr-3311	171	2	,	,	PUNCT
fsr-3311	171	3	w.d	w.d	PROPN
fsr-3311	171	4	.	.	PROPN
fsr-3311	171	5	pfau	pfau	NOUN
fsr-3311	171	6	/	/	SYM
fsr-3311	171	7	financial	financial	ADJ
fsr-3311	171	8	services	service	NOUN
fsr-3311	171	9	review	review	VERB
fsr-3311	171	10	26	26	NUM
fsr-3311	171	11	(	(	PUNCT
fsr-3311	171	12	2017	2017	NUM
fsr-3311	171	13	)	)	PUNCT
fsr-3311	171	14	221–240	221–240	NUM
fsr-3311	171	15	cally	cally	ADV
fsr-3311	171	16	placing	place	VERB
fsr-3311	171	17	them	they	PRON
fsr-3311	171	18	in	in	ADP
fsr-3311	171	19	a	a	DET
fsr-3311	171	20	paid	pay	VERB
fsr-3311	171	21	-	-	PUNCT
fsr-3311	171	22	up	up	ADP
fsr-3311	171	23	status	status	NOUN
fsr-3311	171	24	and	and	CCONJ
fsr-3311	171	25	avoiding	avoid	VERB
fsr-3311	171	26	the	the	DET
fsr-3311	171	27	unexpected	unexpected	ADJ
fsr-3311	171	28	taxable	taxable	ADJ
fsr-3311	171	29	event	event	NOUN
fsr-3311	171	30	from	from	ADP
fsr-3311	171	31	occurring	occur	VERB
fsr-3311	171	32	.	.	PUNCT
fsr-3311	172	1	other	other	ADJ
fsr-3311	172	2	riders	rider	NOUN
fsr-3311	172	3	are	be	AUX
fsr-3311	172	4	also	also	ADV
fsr-3311	172	5	available	available	ADJ
fsr-3311	172	6	for	for	ADP
fsr-3311	172	7	additional	additional	ADJ
fsr-3311	172	8	risk	risk	NOUN
fsr-3311	172	9	management	management	NOUN
fsr-3311	172	10	against	against	ADP
fsr-3311	172	11	long	long	ADJ
fsr-3311	172	12	-	-	PUNCT
fsr-3311	172	13	term	term	NOUN
fsr-3311	172	14	care	care	NOUN
fsr-3311	172	15	,	,	PUNCT
fsr-3311	172	16	chronic	chronic	ADJ
fsr-3311	172	17	illness	illness	NOUN
fsr-3311	172	18	,	,	PUNCT
fsr-3311	172	19	and	and	CCONJ
fsr-3311	172	20	death	death	NOUN
fsr-3311	172	21	benefit	benefit	NOUN
fsr-3311	172	22	acceleration	acceleration	NOUN
fsr-3311	172	23	upon	upon	SCONJ
fsr-3311	172	24	terminal	terminal	ADJ
fsr-3311	172	25	illness	illness	NOUN
fsr-3311	172	26	.	.	PUNCT
fsr-3311	173	1	with	with	ADP
fsr-3311	173	2	a	a	DET
fsr-3311	173	3	supplemental	supplemental	ADJ
fsr-3311	173	4	income	income	NOUN
fsr-3311	173	5	objective	objective	NOUN
fsr-3311	173	6	,	,	PUNCT
fsr-3311	173	7	variable	variable	ADJ
fsr-3311	173	8	universal	universal	ADJ
fsr-3311	173	9	life	life	NOUN
fsr-3311	173	10	is	be	AUX
fsr-3311	173	11	the	the	DET
fsr-3311	173	12	type	type	NOUN
fsr-3311	173	13	of	of	ADP
fsr-3311	173	14	policy	policy	NOUN
fsr-3311	173	15	that	that	PRON
fsr-3311	173	16	many	many	ADJ
fsr-3311	173	17	investors	investor	NOUN
fsr-3311	173	18	gravitate	gravitate	VERB
fsr-3311	173	19	toward	toward	ADP
fsr-3311	173	20	because	because	SCONJ
fsr-3311	173	21	they	they	PRON
fsr-3311	173	22	can	can	AUX
fsr-3311	173	23	experience	experience	VERB
fsr-3311	173	24	market	market	NOUN
fsr-3311	173	25	exposure	exposure	NOUN
fsr-3311	173	26	and	and	CCONJ
fsr-3311	173	27	upside	upside	ADJ
fsr-3311	173	28	potential	potential	NOUN
fsr-3311	173	29	within	within	ADP
fsr-3311	173	30	the	the	DET
fsr-3311	173	31	tax	tax	NOUN
fsr-3311	173	32	efficient	efficient	ADJ
fsr-3311	173	33	wrapper	wrapper	NOUN
fsr-3311	173	34	of	of	ADP
fsr-3311	173	35	life	life	NOUN
fsr-3311	173	36	insurance	insurance	NOUN
fsr-3311	173	37	.	.	PUNCT
fsr-3311	174	1	3	3	X
fsr-3311	174	2	.	.	X
fsr-3311	174	3	methodology	methodology	NOUN
fsr-3311	174	4	life	life	NOUN
fsr-3311	174	5	insurance	insurance	NOUN
fsr-3311	174	6	is	be	AUX
fsr-3311	174	7	a	a	DET
fsr-3311	174	8	tax	tax	NOUN
fsr-3311	174	9	-	-	PUNCT
fsr-3311	174	10	advantaged	advantaged	ADJ
fsr-3311	174	11	vehicle	vehicle	NOUN
fsr-3311	174	12	that	that	PRON
fsr-3311	174	13	can	can	AUX
fsr-3311	174	14	generate	generate	VERB
fsr-3311	174	15	supplemental	supplemental	ADJ
fsr-3311	174	16	income	income	NOUN
fsr-3311	174	17	.	.	PUNCT
fsr-3311	175	1	discussions	discussion	NOUN
fsr-3311	175	2	around	around	ADP
fsr-3311	175	3	the	the	DET
fsr-3311	175	4	need	need	NOUN
fsr-3311	175	5	for	for	ADP
fsr-3311	175	6	a	a	DET
fsr-3311	175	7	tax	tax	NOUN
fsr-3311	175	8	advantaged	advantaged	ADJ
fsr-3311	175	9	vehicle	vehicle	NOUN
fsr-3311	175	10	during	during	ADP
fsr-3311	175	11	retirement	retirement	NOUN
fsr-3311	175	12	such	such	ADJ
fsr-3311	175	13	as	as	ADP
fsr-3311	175	14	life	life	NOUN
fsr-3311	175	15	insurance	insurance	NOUN
fsr-3311	175	16	,	,	PUNCT
fsr-3311	175	17	which	which	PRON
fsr-3311	175	18	offers	offer	VERB
fsr-3311	175	19	tax	tax	NOUN
fsr-3311	175	20	deferred	defer	VERB
fsr-3311	175	21	accumulation	accumulation	NOUN
fsr-3311	175	22	,	,	PUNCT
fsr-3311	175	23	along	along	ADP
fsr-3311	175	24	with	with	ADP
fsr-3311	175	25	the	the	DET
fsr-3311	175	26	potential	potential	NOUN
fsr-3311	175	27	for	for	ADP
fsr-3311	175	28	tax	tax	NOUN
fsr-3311	175	29	-	-	PUNCT
fsr-3311	175	30	free	free	ADJ
fsr-3311	175	31	distributions	distribution	NOUN
fsr-3311	175	32	,	,	PUNCT
fsr-3311	175	33	warrants	warrant	NOUN
fsr-3311	175	34	research	research	VERB
fsr-3311	175	35	to	to	ADP
fsr-3311	175	36	the	the	DET
fsr-3311	175	37	viability	viability	NOUN
fsr-3311	175	38	of	of	ADP
fsr-3311	175	39	such	such	DET
fsr-3311	175	40	a	a	DET
fsr-3311	175	41	vehicle	vehicle	NOUN
fsr-3311	175	42	.	.	PUNCT
fsr-3311	176	1	however	however	ADV
fsr-3311	176	2	,	,	PUNCT
fsr-3311	176	3	discussions	discussion	NOUN
fsr-3311	176	4	have	have	AUX
fsr-3311	176	5	also	also	ADV
fsr-3311	176	6	identified	identify	VERB
fsr-3311	176	7	that	that	SCONJ
fsr-3311	176	8	when	when	SCONJ
fsr-3311	176	9	using	use	VERB
fsr-3311	176	10	life	life	NOUN
fsr-3311	176	11	insurance	insurance	NOUN
fsr-3311	176	12	with	with	ADP
fsr-3311	176	13	the	the	DET
fsr-3311	176	14	intended	intended	ADJ
fsr-3311	176	15	purpose	purpose	NOUN
fsr-3311	176	16	of	of	ADP
fsr-3311	176	17	supplemental	supplemental	ADJ
fsr-3311	176	18	income	income	NOUN
fsr-3311	176	19	,	,	PUNCT
fsr-3311	176	20	agents	agent	NOUN
fsr-3311	176	21	often	often	ADV
fsr-3311	176	22	used	use	VERB
fsr-3311	176	23	too	too	ADV
fsr-3311	176	24	aggressive	aggressive	ADJ
fsr-3311	176	25	of	of	ADP
fsr-3311	176	26	a	a	DET
fsr-3311	176	27	hypothetical	hypothetical	ADJ
fsr-3311	176	28	accumulation	accumulation	NOUN
fsr-3311	176	29	rate	rate	NOUN
fsr-3311	176	30	as	as	ADV
fsr-3311	176	31	well	well	ADV
fsr-3311	176	32	as	as	ADP
fsr-3311	176	33	too	too	ADV
fsr-3311	176	34	aggressive	aggressive	ADJ
fsr-3311	176	35	of	of	ADP
fsr-3311	176	36	a	a	DET
fsr-3311	176	37	distribution	distribution	NOUN
fsr-3311	176	38	rate	rate	NOUN
fsr-3311	176	39	.	.	PUNCT
fsr-3311	177	1	this	this	PRON
fsr-3311	177	2	has	have	AUX
fsr-3311	177	3	resulted	result	VERB
fsr-3311	177	4	in	in	ADP
fsr-3311	177	5	large	large	ADJ
fsr-3311	177	6	negative	negative	ADJ
fsr-3311	177	7	consequences	consequence	NOUN
fsr-3311	177	8	for	for	ADP
fsr-3311	177	9	individuals	individual	NOUN
fsr-3311	177	10	with	with	ADP
fsr-3311	177	11	the	the	DET
fsr-3311	177	12	misunderstanding	misunderstanding	NOUN
fsr-3311	177	13	of	of	ADP
fsr-3311	177	14	how	how	SCONJ
fsr-3311	177	15	the	the	DET
fsr-3311	177	16	policy	policy	NOUN
fsr-3311	177	17	works	work	VERB
fsr-3311	177	18	and	and	CCONJ
fsr-3311	177	19	the	the	DET
fsr-3311	177	20	taxable	taxable	ADJ
fsr-3311	177	21	consequences	consequence	NOUN
fsr-3311	177	22	should	should	AUX
fsr-3311	177	23	the	the	DET
fsr-3311	177	24	strategy	strategy	NOUN
fsr-3311	177	25	not	not	PART
fsr-3311	177	26	work	work	VERB
fsr-3311	177	27	as	as	ADV
fsr-3311	177	28	originally	originally	ADV
fsr-3311	177	29	designed	design	VERB
fsr-3311	177	30	.	.	PUNCT
fsr-3311	178	1	this	this	DET
fsr-3311	178	2	research	research	NOUN
fsr-3311	178	3	will	will	AUX
fsr-3311	178	4	first	first	ADV
fsr-3311	178	5	determine	determine	VERB
fsr-3311	178	6	an	an	DET
fsr-3311	178	7	appropriate	appropriate	ADJ
fsr-3311	178	8	hypothetical	hypothetical	ADJ
fsr-3311	178	9	rate	rate	NOUN
fsr-3311	178	10	of	of	ADP
fsr-3311	178	11	return	return	NOUN
fsr-3311	178	12	to	to	PART
fsr-3311	178	13	avoid	avoid	VERB
fsr-3311	178	14	the	the	DET
fsr-3311	178	15	overestimation	overestimation	NOUN
fsr-3311	178	16	issues	issue	NOUN
fsr-3311	178	17	that	that	PRON
fsr-3311	178	18	have	have	AUX
fsr-3311	178	19	occurred	occur	VERB
fsr-3311	178	20	in	in	ADP
fsr-3311	178	21	the	the	DET
fsr-3311	178	22	past	past	NOUN
fsr-3311	178	23	.	.	PUNCT
fsr-3311	179	1	it	it	PRON
fsr-3311	179	2	will	will	AUX
fsr-3311	179	3	then	then	ADV
fsr-3311	179	4	provide	provide	VERB
fsr-3311	179	5	a	a	DET
fsr-3311	179	6	safe	safe	ADJ
fsr-3311	179	7	withdrawal	withdrawal	NOUN
fsr-3311	179	8	rate	rate	NOUN
fsr-3311	179	9	in	in	ADP
fsr-3311	179	10	conjunction	conjunction	NOUN
fsr-3311	179	11	with	with	ADP
fsr-3311	179	12	the	the	DET
fsr-3311	179	13	determined	determined	ADJ
fsr-3311	179	14	accumulation	accumulation	NOUN
fsr-3311	179	15	rate	rate	NOUN
fsr-3311	179	16	,	,	PUNCT
fsr-3311	179	17	once	once	SCONJ
fsr-3311	179	18	premiums	premium	NOUN
fsr-3311	179	19	have	have	AUX
fsr-3311	179	20	stopped	stop	VERB
fsr-3311	179	21	,	,	PUNCT
fsr-3311	179	22	to	to	PART
fsr-3311	179	23	prevent	prevent	VERB
fsr-3311	179	24	the	the	DET
fsr-3311	179	25	withdrawal	withdrawal	NOUN
fsr-3311	179	26	of	of	ADP
fsr-3311	179	27	too	too	ADV
fsr-3311	179	28	many	many	ADJ
fsr-3311	179	29	distributions	distribution	NOUN
fsr-3311	179	30	that	that	PRON
fsr-3311	179	31	causes	cause	VERB
fsr-3311	179	32	the	the	DET
fsr-3311	179	33	policy	policy	NOUN
fsr-3311	179	34	to	to	ADP
fsr-3311	179	35	lapse	lapse	NOUN
fsr-3311	179	36	with	with	ADP
fsr-3311	179	37	a	a	DET
fsr-3311	179	38	taxable	taxable	ADJ
fsr-3311	179	39	event	event	NOUN
fsr-3311	179	40	.	.	PUNCT
fsr-3311	180	1	utilizing	utilize	VERB
fsr-3311	180	2	these	these	DET
fsr-3311	180	3	two	two	NUM
fsr-3311	180	4	determined	determined	ADJ
fsr-3311	180	5	rates	rate	NOUN
fsr-3311	180	6	jointly	jointly	ADV
fsr-3311	180	7	will	will	AUX
fsr-3311	180	8	alleviate	alleviate	VERB
fsr-3311	180	9	the	the	DET
fsr-3311	180	10	issues	issue	NOUN
fsr-3311	180	11	that	that	PRON
fsr-3311	180	12	have	have	AUX
fsr-3311	180	13	caused	cause	VERB
fsr-3311	180	14	trouble	trouble	NOUN
fsr-3311	180	15	for	for	ADP
fsr-3311	180	16	this	this	DET
fsr-3311	180	17	strategy	strategy	NOUN
fsr-3311	180	18	as	as	SCONJ
fsr-3311	180	19	noted	note	VERB
fsr-3311	180	20	in	in	ADP
fsr-3311	180	21	previous	previous	ADJ
fsr-3311	180	22	discussions	discussion	NOUN
fsr-3311	180	23	.	.	PUNCT
fsr-3311	181	1	overall	overall	ADV
fsr-3311	181	2	,	,	PUNCT
fsr-3311	181	3	this	this	DET
fsr-3311	181	4	research	research	NOUN
fsr-3311	181	5	will	will	AUX
fsr-3311	181	6	show	show	VERB
fsr-3311	181	7	the	the	DET
fsr-3311	181	8	proper	proper	ADJ
fsr-3311	181	9	structure	structure	NOUN
fsr-3311	181	10	for	for	ADP
fsr-3311	181	11	these	these	DET
fsr-3311	181	12	vehicles	vehicle	NOUN
fsr-3311	181	13	based	base	VERB
fsr-3311	181	14	on	on	ADP
fsr-3311	181	15	historical	historical	ADJ
fsr-3311	181	16	data	datum	NOUN
fsr-3311	181	17	and	and	CCONJ
fsr-3311	181	18	rolling	rolling	ADJ
fsr-3311	181	19	period	period	NOUN
fsr-3311	181	20	simulations	simulation	NOUN
fsr-3311	181	21	.	.	PUNCT
fsr-3311	182	1	thus	thus	ADV
fsr-3311	182	2	,	,	PUNCT
fsr-3311	182	3	this	this	PRON
fsr-3311	182	4	will	will	AUX
fsr-3311	182	5	enhance	enhance	VERB
fsr-3311	182	6	financial	financial	ADJ
fsr-3311	182	7	literacy	literacy	NOUN
fsr-3311	182	8	on	on	ADP
fsr-3311	182	9	life	life	NOUN
fsr-3311	182	10	insurance	insurance	NOUN
fsr-3311	182	11	strategies	strategy	NOUN
fsr-3311	182	12	by	by	ADP
fsr-3311	182	13	providing	provide	VERB
fsr-3311	182	14	clarification	clarification	NOUN
fsr-3311	182	15	on	on	ADP
fsr-3311	182	16	previous	previous	ADJ
fsr-3311	182	17	misuses	misuse	NOUN
fsr-3311	182	18	and	and	CCONJ
fsr-3311	182	19	solutions	solution	NOUN
fsr-3311	182	20	on	on	ADP
fsr-3311	182	21	the	the	DET
fsr-3311	182	22	correct	correct	ADJ
fsr-3311	182	23	structure	structure	NOUN
fsr-3311	182	24	for	for	ADP
fsr-3311	182	25	this	this	DET
fsr-3311	182	26	strategy	strategy	NOUN
fsr-3311	182	27	to	to	PART
fsr-3311	182	28	be	be	AUX
fsr-3311	182	29	successful	successful	ADJ
fsr-3311	182	30	.	.	PUNCT
fsr-3311	183	1	this	this	DET
fsr-3311	183	2	study	study	NOUN
fsr-3311	183	3	will	will	AUX
fsr-3311	183	4	use	use	VERB
fsr-3311	183	5	a	a	DET
fsr-3311	183	6	quantitative	quantitative	ADJ
fsr-3311	183	7	research	research	NOUN
fsr-3311	183	8	approach	approach	NOUN
fsr-3311	183	9	using	use	VERB
fsr-3311	183	10	historical	historical	ADJ
fsr-3311	183	11	data	datum	NOUN
fsr-3311	183	12	,	,	PUNCT
fsr-3311	183	13	combined	combine	VERB
fsr-3311	183	14	with	with	ADP
fsr-3311	183	15	other	other	ADJ
fsr-3311	183	16	select	select	ADJ
fsr-3311	183	17	variables	variable	NOUN
fsr-3311	183	18	to	to	PART
fsr-3311	183	19	develop	develop	VERB
fsr-3311	183	20	a	a	DET
fsr-3311	183	21	new	new	ADJ
fsr-3311	183	22	quantitative	quantitative	ADJ
fsr-3311	183	23	approach	approach	NOUN
fsr-3311	183	24	when	when	SCONJ
fsr-3311	183	25	assessing	assess	VERB
fsr-3311	183	26	life	life	NOUN
fsr-3311	183	27	insurance	insurance	NOUN
fsr-3311	183	28	as	as	ADP
fsr-3311	183	29	a	a	DET
fsr-3311	183	30	retirement	retirement	NOUN
fsr-3311	183	31	asset	asset	NOUN
fsr-3311	183	32	.	.	PUNCT
fsr-3311	184	1	the	the	DET
fsr-3311	184	2	goal	goal	NOUN
fsr-3311	184	3	is	be	AUX
fsr-3311	184	4	to	to	PART
fsr-3311	184	5	determine	determine	VERB
fsr-3311	184	6	a	a	DET
fsr-3311	184	7	quantitative	quantitative	ADJ
fsr-3311	184	8	value	value	NOUN
fsr-3311	184	9	for	for	ADP
fsr-3311	184	10	the	the	DET
fsr-3311	184	11	accumulation	accumulation	NOUN
fsr-3311	184	12	rate	rate	NOUN
fsr-3311	184	13	and	and	CCONJ
fsr-3311	184	14	its	its	PRON
fsr-3311	184	15	associated	associated	ADJ
fsr-3311	184	16	distribution	distribution	NOUN
fsr-3311	184	17	rate	rate	NOUN
fsr-3311	184	18	for	for	ADP
fsr-3311	184	19	a	a	DET
fsr-3311	184	20	set	set	NOUN
fsr-3311	184	21	of	of	ADP
fsr-3311	184	22	client	client	NOUN
fsr-3311	184	23	circumstances	circumstance	NOUN
fsr-3311	184	24	.	.	PUNCT
fsr-3311	185	1	historical	historical	ADJ
fsr-3311	185	2	performance	performance	NOUN
fsr-3311	185	3	will	will	AUX
fsr-3311	185	4	determine	determine	VERB
fsr-3311	185	5	the	the	DET
fsr-3311	185	6	accumulation	accumulation	NOUN
fsr-3311	185	7	rate	rate	NOUN
fsr-3311	185	8	,	,	PUNCT
fsr-3311	185	9	which	which	PRON
fsr-3311	185	10	is	be	AUX
fsr-3311	185	11	the	the	DET
fsr-3311	185	12	first	first	ADJ
fsr-3311	185	13	part	part	NOUN
fsr-3311	185	14	of	of	ADP
fsr-3311	185	15	the	the	DET
fsr-3311	185	16	equation	equation	NOUN
fsr-3311	185	17	,	,	PUNCT
fsr-3311	185	18	as	as	SCONJ
fsr-3311	185	19	it	it	PRON
fsr-3311	185	20	does	do	AUX
fsr-3311	185	21	not	not	PART
fsr-3311	185	22	depend	depend	VERB
fsr-3311	185	23	on	on	ADP
fsr-3311	185	24	the	the	DET
fsr-3311	185	25	distribution	distribution	NOUN
fsr-3311	185	26	rate	rate	NOUN
fsr-3311	185	27	.	.	PUNCT
fsr-3311	186	1	however	however	ADV
fsr-3311	186	2	,	,	PUNCT
fsr-3311	186	3	the	the	DET
fsr-3311	186	4	distribution	distribution	NOUN
fsr-3311	186	5	rate	rate	NOUN
fsr-3311	186	6	does	do	AUX
fsr-3311	186	7	depend	depend	VERB
fsr-3311	186	8	on	on	ADP
fsr-3311	186	9	the	the	DET
fsr-3311	186	10	accumulation	accumulation	NOUN
fsr-3311	186	11	rate	rate	NOUN
fsr-3311	186	12	when	when	SCONJ
fsr-3311	186	13	generating	generate	VERB
fsr-3311	186	14	the	the	DET
fsr-3311	186	15	same	same	ADJ
fsr-3311	186	16	amount	amount	NOUN
fsr-3311	186	17	of	of	ADP
fsr-3311	186	18	cash	cash	NOUN
fsr-3311	186	19	flow	flow	NOUN
fsr-3311	186	20	(	(	PUNCT
fsr-3311	186	21	higher	high	ADJ
fsr-3311	186	22	accumulation	accumulation	NOUN
fsr-3311	186	23	rate	rate	NOUN
fsr-3311	186	24	,	,	PUNCT
fsr-3311	186	25	lower	low	ADJ
fsr-3311	186	26	distribution	distribution	NOUN
fsr-3311	186	27	rate	rate	NOUN
fsr-3311	186	28	,	,	PUNCT
fsr-3311	186	29	and	and	CCONJ
fsr-3311	186	30	vice	vice	NOUN
fsr-3311	186	31	-	-	NOUN
fsr-3311	186	32	versa	versa	NOUN
fsr-3311	186	33	)	)	PUNCT
fsr-3311	186	34	.	.	PUNCT
fsr-3311	187	1	cost	cost	NOUN
fsr-3311	187	2	of	of	ADP
fsr-3311	187	3	insurance	insurance	NOUN
fsr-3311	187	4	is	be	AUX
fsr-3311	187	5	dependent	dependent	ADJ
fsr-3311	187	6	upon	upon	SCONJ
fsr-3311	187	7	several	several	ADJ
fsr-3311	187	8	variables	variable	NOUN
fsr-3311	187	9	,	,	PUNCT
fsr-3311	187	10	including	include	VERB
fsr-3311	187	11	gender	gender	NOUN
fsr-3311	187	12	,	,	PUNCT
fsr-3311	187	13	age	age	NOUN
fsr-3311	187	14	,	,	PUNCT
fsr-3311	187	15	health	health	NOUN
fsr-3311	187	16	classification	classification	NOUN
fsr-3311	187	17	,	,	PUNCT
fsr-3311	187	18	and	and	CCONJ
fsr-3311	187	19	the	the	DET
fsr-3311	187	20	amount	amount	NOUN
fsr-3311	187	21	of	of	ADP
fsr-3311	187	22	the	the	DET
fsr-3311	187	23	death	death	NOUN
fsr-3311	187	24	benefit	benefit	NOUN
fsr-3311	187	25	.	.	PUNCT
fsr-3311	188	1	for	for	ADP
fsr-3311	188	2	this	this	DET
fsr-3311	188	3	study	study	NOUN
fsr-3311	188	4	,	,	PUNCT
fsr-3311	188	5	these	these	DET
fsr-3311	188	6	arbitrarily	arbitrarily	ADV
fsr-3311	188	7	selected	select	VERB
fsr-3311	188	8	variables	variable	NOUN
fsr-3311	188	9	are	be	AUX
fsr-3311	188	10	necessary	necessary	ADJ
fsr-3311	188	11	to	to	PART
fsr-3311	188	12	determine	determine	VERB
fsr-3311	188	13	the	the	DET
fsr-3311	188	14	cost	cost	NOUN
fsr-3311	188	15	of	of	ADP
fsr-3311	188	16	insurance	insurance	NOUN
fsr-3311	188	17	component	component	NOUN
fsr-3311	188	18	of	of	ADP
fsr-3311	188	19	the	the	DET
fsr-3311	188	20	policy	policy	NOUN
fsr-3311	188	21	.	.	PUNCT
fsr-3311	189	1	the	the	DET
fsr-3311	189	2	distribution	distribution	NOUN
fsr-3311	189	3	rate	rate	NOUN
fsr-3311	189	4	will	will	AUX
fsr-3311	189	5	be	be	AUX
fsr-3311	189	6	dependent	dependent	ADJ
fsr-3311	189	7	upon	upon	SCONJ
fsr-3311	189	8	the	the	DET
fsr-3311	189	9	duration	duration	NOUN
fsr-3311	189	10	of	of	ADP
fsr-3311	189	11	the	the	DET
fsr-3311	189	12	distribution	distribution	NOUN
fsr-3311	189	13	period	period	NOUN
fsr-3311	189	14	,	,	PUNCT
fsr-3311	189	15	cost	cost	NOUN
fsr-3311	189	16	of	of	ADP
fsr-3311	189	17	insurance	insurance	NOUN
fsr-3311	189	18	,	,	PUNCT
fsr-3311	189	19	and	and	CCONJ
fsr-3311	189	20	accumulation	accumulation	NOUN
fsr-3311	189	21	rate	rate	NOUN
fsr-3311	189	22	.	.	PUNCT
fsr-3311	190	1	another	another	DET
fsr-3311	190	2	arbitrarily	arbitrarily	ADV
fsr-3311	190	3	specified	specify	VERB
fsr-3311	190	4	variable	variable	NOUN
fsr-3311	190	5	is	be	AUX
fsr-3311	190	6	the	the	DET
fsr-3311	190	7	length	length	NOUN
fsr-3311	190	8	of	of	ADP
fsr-3311	190	9	distributions	distribution	NOUN
fsr-3311	190	10	.	.	PUNCT
fsr-3311	191	1	three	three	NUM
fsr-3311	191	2	different	different	ADJ
fsr-3311	191	3	life	life	NOUN
fsr-3311	191	4	insurance	insurance	NOUN
fsr-3311	191	5	companies	company	NOUN
fsr-3311	191	6	will	will	AUX
fsr-3311	191	7	provide	provide	VERB
fsr-3311	191	8	a	a	DET
fsr-3311	191	9	sample	sample	NOUN
fsr-3311	191	10	of	of	ADP
fsr-3311	191	11	costs	cost	NOUN
fsr-3311	191	12	of	of	ADP
fsr-3311	191	13	insurance	insurance	NOUN
fsr-3311	191	14	.	.	PUNCT
fsr-3311	192	1	for	for	ADP
fsr-3311	192	2	the	the	DET
fsr-3311	192	3	baseline	baseline	NOUN
fsr-3311	192	4	,	,	PUNCT
fsr-3311	192	5	the	the	DET
fsr-3311	192	6	study	study	NOUN
fsr-3311	192	7	considers	consider	VERB
fsr-3311	192	8	a	a	DET
fsr-3311	192	9	45	45	NUM
fsr-3311	192	10	-	-	PUNCT
fsr-3311	192	11	year	year	NOUN
fsr-3311	192	12	old	old	ADJ
fsr-3311	192	13	male	male	ADJ
fsr-3311	192	14	client	client	NOUN
fsr-3311	192	15	.	.	PUNCT
fsr-3311	193	1	starting	start	VERB
fsr-3311	193	2	ages	age	NOUN
fsr-3311	193	3	of	of	ADP
fsr-3311	193	4	35	35	NUM
fsr-3311	193	5	and	and	CCONJ
fsr-3311	193	6	55	55	NUM
fsr-3311	193	7	will	will	AUX
fsr-3311	193	8	be	be	AUX
fsr-3311	193	9	used	use	VERB
fsr-3311	193	10	for	for	ADP
fsr-3311	193	11	additional	additional	ADJ
fsr-3311	193	12	scenarios	scenario	NOUN
fsr-3311	193	13	.	.	PUNCT
fsr-3311	194	1	228	228	NUM
fsr-3311	194	2	r.	r.	PROPN
fsr-3311	194	3	delibero	delibero	PROPN
fsr-3311	194	4	,	,	PUNCT
fsr-3311	194	5	w.d	w.d	PROPN
fsr-3311	194	6	.	.	PROPN
fsr-3311	194	7	pfau	pfau	NOUN
fsr-3311	194	8	/	/	SYM
fsr-3311	194	9	financial	financial	ADJ
fsr-3311	194	10	services	service	NOUN
fsr-3311	194	11	review	review	VERB
fsr-3311	194	12	26	26	NUM
fsr-3311	194	13	(	(	PUNCT
fsr-3311	194	14	2017	2017	NUM
fsr-3311	194	15	)	)	PUNCT
fsr-3311	194	16	221–240	221–240	NUM
fsr-3311	194	17	for	for	ADP
fsr-3311	194	18	this	this	DET
fsr-3311	194	19	research	research	NOUN
fsr-3311	194	20	,	,	PUNCT
fsr-3311	194	21	we	we	PRON
fsr-3311	194	22	will	will	AUX
fsr-3311	194	23	also	also	ADV
fsr-3311	194	24	assume	assume	VERB
fsr-3311	194	25	preferred	preferred	ADJ
fsr-3311	194	26	non	non	ADJ
fsr-3311	194	27	-	-	ADJ
fsr-3311	194	28	smoker	smoker	ADJ
fsr-3311	194	29	health	health	NOUN
fsr-3311	194	30	for	for	ADP
fsr-3311	194	31	the	the	DET
fsr-3311	194	32	base	base	NOUN
fsr-3311	194	33	case	case	NOUN
fsr-3311	194	34	,	,	PUNCT
fsr-3311	194	35	with	with	ADP
fsr-3311	194	36	an	an	DET
fsr-3311	194	37	additional	additional	ADJ
fsr-3311	194	38	scenario	scenario	NOUN
fsr-3311	194	39	utilizing	utilize	VERB
fsr-3311	194	40	a	a	DET
fsr-3311	194	41	standard	standard	ADJ
fsr-3311	194	42	non	non	ADJ
fsr-3311	194	43	-	-	ADJ
fsr-3311	194	44	smoker	smoker	ADJ
fsr-3311	194	45	health	health	NOUN
fsr-3311	194	46	classification	classification	NOUN
fsr-3311	194	47	.	.	PUNCT
fsr-3311	195	1	preferred	preferred	ADJ
fsr-3311	195	2	nonsmoker	nonsmoker	NOUN
fsr-3311	195	3	is	be	AUX
fsr-3311	195	4	often	often	ADV
fsr-3311	195	5	the	the	DET
fsr-3311	195	6	second	second	ADV
fsr-3311	195	7	-	-	PUNCT
fsr-3311	195	8	best	good	ADJ
fsr-3311	195	9	health	health	NOUN
fsr-3311	195	10	rating	rating	NOUN
fsr-3311	195	11	given	give	VERB
fsr-3311	195	12	by	by	ADP
fsr-3311	195	13	insurance	insurance	NOUN
fsr-3311	195	14	companies	company	NOUN
fsr-3311	195	15	.	.	PUNCT
fsr-3311	196	1	typically	typically	ADV
fsr-3311	196	2	,	,	PUNCT
fsr-3311	196	3	the	the	DET
fsr-3311	196	4	best	good	ADJ
fsr-3311	196	5	classification	classification	NOUN
fsr-3311	196	6	is	be	AUX
fsr-3311	196	7	uncommon	uncommon	ADJ
fsr-3311	196	8	and	and	CCONJ
fsr-3311	196	9	the	the	DET
fsr-3311	196	10	goal	goal	NOUN
fsr-3311	196	11	of	of	ADP
fsr-3311	196	12	this	this	DET
fsr-3311	196	13	research	research	NOUN
fsr-3311	196	14	is	be	AUX
fsr-3311	196	15	to	to	PART
fsr-3311	196	16	be	be	AUX
fsr-3311	196	17	able	able	ADJ
fsr-3311	196	18	to	to	PART
fsr-3311	196	19	have	have	VERB
fsr-3311	196	20	applicable	applicable	ADJ
fsr-3311	196	21	findings	finding	NOUN
fsr-3311	196	22	for	for	ADP
fsr-3311	196	23	the	the	DET
fsr-3311	196	24	widest	wide	ADJ
fsr-3311	196	25	possible	possible	ADJ
fsr-3311	196	26	audience	audience	NOUN
fsr-3311	196	27	.	.	PUNCT
fsr-3311	197	1	meanwhile	meanwhile	ADV
fsr-3311	197	2	,	,	PUNCT
fsr-3311	197	3	length	length	NOUN
fsr-3311	197	4	of	of	ADP
fsr-3311	197	5	accumulation	accumulation	NOUN
fsr-3311	197	6	determines	determine	VERB
fsr-3311	197	7	how	how	SCONJ
fsr-3311	197	8	long	long	ADV
fsr-3311	197	9	the	the	DET
fsr-3311	197	10	assets	asset	NOUN
fsr-3311	197	11	will	will	AUX
fsr-3311	197	12	be	be	AUX
fsr-3311	197	13	able	able	ADJ
fsr-3311	197	14	to	to	PART
fsr-3311	197	15	accumulate	accumulate	VERB
fsr-3311	197	16	before	before	ADP
fsr-3311	197	17	providing	provide	VERB
fsr-3311	197	18	distributions	distribution	NOUN
fsr-3311	197	19	,	,	PUNCT
fsr-3311	197	20	with	with	ADP
fsr-3311	197	21	longer	long	ADJ
fsr-3311	197	22	periods	period	NOUN
fsr-3311	197	23	allowing	allow	VERB
fsr-3311	197	24	for	for	ADP
fsr-3311	197	25	greater	great	ADJ
fsr-3311	197	26	potential	potential	ADJ
fsr-3311	197	27	asset	asset	NOUN
fsr-3311	197	28	growth	growth	NOUN
fsr-3311	197	29	.	.	PUNCT
fsr-3311	198	1	for	for	ADP
fsr-3311	198	2	this	this	DET
fsr-3311	198	3	research	research	NOUN
fsr-3311	198	4	,	,	PUNCT
fsr-3311	198	5	the	the	DET
fsr-3311	198	6	base	base	NOUN
fsr-3311	198	7	case	case	NOUN
fsr-3311	198	8	will	will	AUX
fsr-3311	198	9	assume	assume	VERB
fsr-3311	198	10	a	a	DET
fsr-3311	198	11	19	19	NUM
fsr-3311	198	12	-	-	PUNCT
fsr-3311	198	13	year	year	NOUN
fsr-3311	198	14	accumulation	accumulation	NOUN
fsr-3311	198	15	period	period	NOUN
fsr-3311	198	16	,	,	PUNCT
fsr-3311	198	17	which	which	PRON
fsr-3311	198	18	for	for	ADP
fsr-3311	198	19	the	the	DET
fsr-3311	198	20	assumed	assume	VERB
fsr-3311	198	21	45	45	NUM
fsr-3311	198	22	-	-	PUNCT
fsr-3311	198	23	year	year	NOUN
fsr-3311	198	24	-	-	PUNCT
fsr-3311	198	25	old	old	ADJ
fsr-3311	198	26	individual	individual	NOUN
fsr-3311	198	27	,	,	PUNCT
fsr-3311	198	28	would	would	AUX
fsr-3311	198	29	put	put	VERB
fsr-3311	198	30	retirement	retirement	NOUN
fsr-3311	198	31	age	age	NOUN
fsr-3311	198	32	at	at	ADP
fsr-3311	198	33	65	65	NUM
fsr-3311	198	34	.	.	PUNCT
fsr-3311	199	1	additional	additional	ADJ
fsr-3311	199	2	scenarios	scenario	NOUN
fsr-3311	199	3	will	will	AUX
fsr-3311	199	4	include	include	VERB
fsr-3311	199	5	a	a	DET
fsr-3311	199	6	9	9	NUM
fsr-3311	199	7	-	-	PUNCT
fsr-3311	199	8	year	year	NOUN
fsr-3311	199	9	accumulation	accumulation	NOUN
fsr-3311	199	10	period	period	NOUN
fsr-3311	199	11	for	for	ADP
fsr-3311	199	12	a	a	DET
fsr-3311	199	13	55	55	NUM
fsr-3311	199	14	-	-	PUNCT
fsr-3311	199	15	year	year	NOUN
fsr-3311	199	16	-	-	PUNCT
fsr-3311	199	17	old	old	ADJ
fsr-3311	199	18	individual	individual	NOUN
fsr-3311	199	19	and	and	CCONJ
fsr-3311	199	20	a	a	DET
fsr-3311	199	21	29	29	NUM
fsr-3311	199	22	-	-	PUNCT
fsr-3311	199	23	year	year	NOUN
fsr-3311	199	24	accumulation	accumulation	NOUN
fsr-3311	199	25	period	period	NOUN
fsr-3311	199	26	for	for	ADP
fsr-3311	199	27	a	a	DET
fsr-3311	199	28	35	35	NUM
fsr-3311	199	29	-	-	PUNCT
fsr-3311	199	30	year	year	NOUN
fsr-3311	199	31	-	-	PUNCT
fsr-3311	199	32	old	old	ADJ
fsr-3311	199	33	individual	individual	NOUN
fsr-3311	199	34	.	.	PUNCT
fsr-3311	200	1	length	length	NOUN
fsr-3311	200	2	of	of	ADP
fsr-3311	200	3	distributions	distribution	NOUN
fsr-3311	200	4	determines	determine	VERB
fsr-3311	200	5	how	how	SCONJ
fsr-3311	200	6	long	long	ADJ
fsr-3311	200	7	assets	asset	NOUN
fsr-3311	200	8	will	will	AUX
fsr-3311	200	9	be	be	AUX
fsr-3311	200	10	able	able	ADJ
fsr-3311	200	11	to	to	PART
fsr-3311	200	12	support	support	VERB
fsr-3311	200	13	cash	cash	NOUN
fsr-3311	200	14	flow	flow	NOUN
fsr-3311	200	15	.	.	PUNCT
fsr-3311	201	1	this	this	DET
fsr-3311	201	2	duration	duration	NOUN
fsr-3311	201	3	directly	directly	ADV
fsr-3311	201	4	affects	affect	VERB
fsr-3311	201	5	the	the	DET
fsr-3311	201	6	amount	amount	NOUN
fsr-3311	201	7	of	of	ADP
fsr-3311	201	8	cash	cash	NOUN
fsr-3311	201	9	flow	flow	NOUN
fsr-3311	201	10	generation	generation	NOUN
fsr-3311	201	11	,	,	PUNCT
fsr-3311	201	12	along	along	ADP
fsr-3311	201	13	with	with	ADP
fsr-3311	201	14	a	a	DET
fsr-3311	201	15	correlation	correlation	NOUN
fsr-3311	201	16	of	of	ADP
fsr-3311	201	17	risk	risk	NOUN
fsr-3311	201	18	for	for	ADP
fsr-3311	201	19	the	the	DET
fsr-3311	201	20	policy	policy	NOUN
fsr-3311	201	21	to	to	PART
fsr-3311	201	22	lapse	lapse	NOUN
fsr-3311	201	23	.	.	PUNCT
fsr-3311	202	1	for	for	ADP
fsr-3311	202	2	the	the	DET
fsr-3311	202	3	base	base	NOUN
fsr-3311	202	4	case	case	NOUN
fsr-3311	202	5	,	,	PUNCT
fsr-3311	202	6	this	this	DET
fsr-3311	202	7	research	research	NOUN
fsr-3311	202	8	will	will	AUX
fsr-3311	202	9	assume	assume	VERB
fsr-3311	202	10	a	a	DET
fsr-3311	202	11	15	15	NUM
fsr-3311	202	12	-	-	PUNCT
fsr-3311	202	13	year	year	NOUN
fsr-3311	202	14	distribution	distribution	NOUN
fsr-3311	202	15	period	period	NOUN
fsr-3311	202	16	,	,	PUNCT
fsr-3311	202	17	from	from	ADP
fsr-3311	202	18	ages	age	NOUN
fsr-3311	202	19	65	65	NUM
fsr-3311	202	20	through	through	ADP
fsr-3311	202	21	79	79	NUM
fsr-3311	202	22	.	.	PUNCT
fsr-3311	203	1	the	the	DET
fsr-3311	203	2	intention	intention	NOUN
fsr-3311	203	3	is	be	AUX
fsr-3311	203	4	for	for	ADP
fsr-3311	203	5	supplemental	supplemental	ADJ
fsr-3311	203	6	cash	cash	NOUN
fsr-3311	203	7	flow	flow	NOUN
fsr-3311	203	8	during	during	ADP
fsr-3311	203	9	the	the	DET
fsr-3311	203	10	early	early	ADJ
fsr-3311	203	11	part	part	NOUN
fsr-3311	203	12	of	of	ADP
fsr-3311	203	13	retirement	retirement	NOUN
fsr-3311	203	14	.	.	PUNCT
fsr-3311	204	1	this	this	DET
fsr-3311	204	2	approach	approach	NOUN
fsr-3311	204	3	is	be	AUX
fsr-3311	204	4	not	not	PART
fsr-3311	204	5	intended	intend	VERB
fsr-3311	204	6	to	to	PART
fsr-3311	204	7	provide	provide	VERB
fsr-3311	204	8	the	the	DET
fsr-3311	204	9	core	core	ADJ
fsr-3311	204	10	source	source	NOUN
fsr-3311	204	11	of	of	ADP
fsr-3311	204	12	retirement	retirement	NOUN
fsr-3311	204	13	income	income	NOUN
fsr-3311	204	14	over	over	ADP
fsr-3311	204	15	the	the	DET
fsr-3311	204	16	individual	individual	NOUN
fsr-3311	204	17	’s	’s	PART
fsr-3311	204	18	lifetime	lifetime	NOUN
fsr-3311	204	19	.	.	PUNCT
fsr-3311	205	1	testing	test	VERB
fsr-3311	205	2	the	the	DET
fsr-3311	205	3	combination	combination	NOUN
fsr-3311	205	4	of	of	ADP
fsr-3311	205	5	accumulation	accumulation	NOUN
fsr-3311	205	6	and	and	CCONJ
fsr-3311	205	7	distribution	distribution	NOUN
fsr-3311	205	8	rates	rate	NOUN
fsr-3311	205	9	also	also	ADV
fsr-3311	205	10	includes	include	VERB
fsr-3311	205	11	monitoring	monitor	VERB
fsr-3311	205	12	the	the	DET
fsr-3311	205	13	policy	policy	NOUN
fsr-3311	205	14	once	once	SCONJ
fsr-3311	205	15	distributions	distribution	NOUN
fsr-3311	205	16	stop	stop	VERB
fsr-3311	205	17	at	at	ADP
fsr-3311	205	18	age	age	NOUN
fsr-3311	205	19	79	79	NUM
fsr-3311	205	20	.	.	PUNCT
fsr-3311	206	1	the	the	DET
fsr-3311	206	2	purpose	purpose	NOUN
fsr-3311	206	3	of	of	ADP
fsr-3311	206	4	testing	testing	NOUN
fsr-3311	206	5	after	after	ADP
fsr-3311	206	6	distributions	distribution	NOUN
fsr-3311	206	7	have	have	AUX
fsr-3311	206	8	ceased	cease	VERB
fsr-3311	206	9	will	will	AUX
fsr-3311	206	10	be	be	AUX
fsr-3311	206	11	to	to	PART
fsr-3311	206	12	make	make	VERB
fsr-3311	206	13	sure	sure	ADJ
fsr-3311	206	14	the	the	DET
fsr-3311	206	15	policy	policy	NOUN
fsr-3311	206	16	remains	remain	VERB
fsr-3311	206	17	in	in	ADP
fsr-3311	206	18	force	force	NOUN
fsr-3311	206	19	and	and	CCONJ
fsr-3311	206	20	avoids	avoid	VERB
fsr-3311	206	21	lapsing	lapse	VERB
fsr-3311	206	22	for	for	ADP
fsr-3311	206	23	an	an	DET
fsr-3311	206	24	additional	additional	ADJ
fsr-3311	206	25	21	21	NUM
fsr-3311	206	26	years	year	NOUN
fsr-3311	206	27	until	until	ADP
fsr-3311	206	28	age	age	NOUN
fsr-3311	206	29	100	100	NUM
fsr-3311	206	30	,	,	PUNCT
fsr-3311	206	31	to	to	PART
fsr-3311	206	32	avoid	avoid	VERB
fsr-3311	206	33	triggering	trigger	VERB
fsr-3311	206	34	a	a	DET
fsr-3311	206	35	taxable	taxable	ADJ
fsr-3311	206	36	event	event	NOUN
fsr-3311	206	37	.	.	PUNCT
fsr-3311	207	1	additional	additional	ADJ
fsr-3311	207	2	scenarios	scenario	NOUN
fsr-3311	207	3	will	will	AUX
fsr-3311	207	4	include	include	VERB
fsr-3311	207	5	distribution	distribution	NOUN
fsr-3311	207	6	periods	period	NOUN
fsr-3311	207	7	of	of	ADP
fsr-3311	207	8	20	20	NUM
fsr-3311	207	9	and	and	CCONJ
fsr-3311	207	10	30	30	NUM
fsr-3311	207	11	years	year	NOUN
fsr-3311	207	12	.	.	PUNCT
fsr-3311	208	1	the	the	DET
fsr-3311	208	2	amount	amount	NOUN
fsr-3311	208	3	of	of	ADP
fsr-3311	208	4	death	death	NOUN
fsr-3311	208	5	benefit	benefit	NOUN
fsr-3311	208	6	directly	directly	ADV
fsr-3311	208	7	affects	affect	VERB
fsr-3311	208	8	the	the	DET
fsr-3311	208	9	cost	cost	NOUN
fsr-3311	208	10	of	of	ADP
fsr-3311	208	11	insurance	insurance	NOUN
fsr-3311	208	12	.	.	PUNCT
fsr-3311	209	1	a	a	DET
fsr-3311	209	2	higher	high	ADJ
fsr-3311	209	3	death	death	NOUN
fsr-3311	209	4	benefit	benefit	NOUN
fsr-3311	209	5	leads	lead	VERB
fsr-3311	209	6	to	to	ADP
fsr-3311	209	7	higher	high	ADJ
fsr-3311	209	8	costs	cost	NOUN
fsr-3311	209	9	of	of	ADP
fsr-3311	209	10	insurance	insurance	NOUN
fsr-3311	209	11	.	.	PUNCT
fsr-3311	210	1	for	for	ADP
fsr-3311	210	2	this	this	DET
fsr-3311	210	3	research	research	NOUN
fsr-3311	210	4	,	,	PUNCT
fsr-3311	210	5	the	the	DET
fsr-3311	210	6	goal	goal	NOUN
fsr-3311	210	7	is	be	AUX
fsr-3311	210	8	to	to	PART
fsr-3311	210	9	provide	provide	VERB
fsr-3311	210	10	supplemental	supplemental	ADJ
fsr-3311	210	11	cash	cash	NOUN
fsr-3311	210	12	flow	flow	NOUN
fsr-3311	210	13	and	and	CCONJ
fsr-3311	210	14	because	because	SCONJ
fsr-3311	210	15	this	this	PRON
fsr-3311	210	16	is	be	AUX
fsr-3311	210	17	the	the	DET
fsr-3311	210	18	focus	focus	NOUN
fsr-3311	210	19	,	,	PUNCT
fsr-3311	210	20	the	the	DET
fsr-3311	210	21	study	study	NOUN
fsr-3311	210	22	will	will	AUX
fsr-3311	210	23	solve	solve	VERB
fsr-3311	210	24	for	for	ADP
fsr-3311	210	25	the	the	DET
fsr-3311	210	26	minimum	minimum	ADJ
fsr-3311	210	27	death	death	NOUN
fsr-3311	210	28	benefit	benefit	NOUN
fsr-3311	210	29	that	that	PRON
fsr-3311	210	30	does	do	AUX
fsr-3311	210	31	not	not	PART
fsr-3311	210	32	trigger	trigger	VERB
fsr-3311	210	33	a	a	DET
fsr-3311	210	34	mec	mec	NOUN
fsr-3311	210	35	.	.	PUNCT
fsr-3311	211	1	a	a	DET
fsr-3311	211	2	minimum	minimum	ADJ
fsr-3311	211	3	non	non	ADJ
fsr-3311	211	4	-	-	ADJ
fsr-3311	211	5	mec	mec	ADJ
fsr-3311	211	6	death	death	NOUN
fsr-3311	211	7	benefit	benefit	NOUN
fsr-3311	211	8	will	will	AUX
fsr-3311	211	9	minimize	minimize	VERB
fsr-3311	211	10	the	the	DET
fsr-3311	211	11	cost	cost	NOUN
fsr-3311	211	12	of	of	ADP
fsr-3311	211	13	insurance	insurance	NOUN
fsr-3311	211	14	,	,	PUNCT
fsr-3311	211	15	while	while	SCONJ
fsr-3311	211	16	also	also	ADV
fsr-3311	211	17	preserving	preserve	VERB
fsr-3311	211	18	the	the	DET
fsr-3311	211	19	tax	tax	NOUN
fsr-3311	211	20	advantages	advantage	NOUN
fsr-3311	211	21	of	of	ADP
fsr-3311	211	22	the	the	DET
fsr-3311	211	23	life	life	NOUN
fsr-3311	211	24	insurance	insurance	NOUN
fsr-3311	211	25	policy	policy	NOUN
fsr-3311	211	26	.	.	PUNCT
fsr-3311	212	1	the	the	DET
fsr-3311	212	2	minimum	minimum	ADJ
fsr-3311	212	3	non	non	ADJ
fsr-3311	212	4	-	-	ADJ
fsr-3311	212	5	mec	mec	ADJ
fsr-3311	212	6	death	death	NOUN
fsr-3311	212	7	benefit	benefit	NOUN
fsr-3311	212	8	allows	allow	VERB
fsr-3311	212	9	for	for	ADP
fsr-3311	212	10	overfunding	overfunding	NOUN
fsr-3311	212	11	of	of	ADP
fsr-3311	212	12	the	the	DET
fsr-3311	212	13	policy	policy	NOUN
fsr-3311	212	14	,	,	PUNCT
fsr-3311	212	15	which	which	PRON
fsr-3311	212	16	helps	help	VERB
fsr-3311	212	17	alleviate	alleviate	VERB
fsr-3311	212	18	concerns	concern	NOUN
fsr-3311	212	19	about	about	ADP
fsr-3311	212	20	policies	policy	NOUN
fsr-3311	212	21	becoming	become	VERB
fsr-3311	212	22	underfunded	underfunded	ADJ
fsr-3311	212	23	.	.	PUNCT
fsr-3311	213	1	the	the	DET
fsr-3311	213	2	type	type	NOUN
fsr-3311	213	3	of	of	ADP
fsr-3311	213	4	death	death	NOUN
fsr-3311	213	5	benefit	benefit	NOUN
fsr-3311	213	6	payout	payout	NOUN
fsr-3311	213	7	directly	directly	ADV
fsr-3311	213	8	affects	affect	VERB
fsr-3311	213	9	the	the	DET
fsr-3311	213	10	cost	cost	NOUN
fsr-3311	213	11	of	of	ADP
fsr-3311	213	12	insurance	insurance	NOUN
fsr-3311	213	13	based	base	VERB
fsr-3311	213	14	on	on	ADP
fsr-3311	213	15	the	the	DET
fsr-3311	213	16	net	net	ADJ
fsr-3311	213	17	at	at	ADP
fsr-3311	213	18	-	-	PUNCT
fsr-3311	213	19	risk	risk	NOUN
fsr-3311	213	20	amount	amount	NOUN
fsr-3311	213	21	to	to	ADP
fsr-3311	213	22	the	the	DET
fsr-3311	213	23	insurance	insurance	NOUN
fsr-3311	213	24	carrier	carrier	NOUN
fsr-3311	213	25	.	.	PUNCT
fsr-3311	214	1	this	this	DET
fsr-3311	214	2	study	study	NOUN
fsr-3311	214	3	will	will	AUX
fsr-3311	214	4	assume	assume	VERB
fsr-3311	214	5	an	an	DET
fsr-3311	214	6	increasing	increase	VERB
fsr-3311	214	7	(	(	PUNCT
fsr-3311	214	8	option	option	NOUN
fsr-3311	214	9	2	2	NUM
fsr-3311	214	10	)	)	PUNCT
fsr-3311	214	11	death	death	NOUN
fsr-3311	214	12	benefit	benefit	NOUN
fsr-3311	214	13	payout	payout	NOUN
fsr-3311	214	14	during	during	ADP
fsr-3311	214	15	the	the	DET
fsr-3311	214	16	accumulation	accumulation	NOUN
fsr-3311	214	17	period	period	NOUN
fsr-3311	214	18	,	,	PUNCT
fsr-3311	214	19	switching	switch	VERB
fsr-3311	214	20	to	to	ADP
fsr-3311	214	21	a	a	DET
fsr-3311	214	22	level	level	NOUN
fsr-3311	214	23	(	(	PUNCT
fsr-3311	214	24	option	option	NOUN
fsr-3311	214	25	1	1	NUM
fsr-3311	214	26	)	)	PUNCT
fsr-3311	214	27	death	death	NOUN
fsr-3311	214	28	benefit	benefit	NOUN
fsr-3311	214	29	payout	payout	NOUN
fsr-3311	214	30	upon	upon	SCONJ
fsr-3311	214	31	the	the	DET
fsr-3311	214	32	start	start	NOUN
fsr-3311	214	33	of	of	ADP
fsr-3311	214	34	the	the	DET
fsr-3311	214	35	distribution	distribution	NOUN
fsr-3311	214	36	period	period	NOUN
fsr-3311	214	37	.	.	PUNCT
fsr-3311	215	1	an	an	DET
fsr-3311	215	2	increasing	increase	VERB
fsr-3311	215	3	death	death	NOUN
fsr-3311	215	4	benefit	benefit	NOUN
fsr-3311	215	5	is	be	AUX
fsr-3311	215	6	the	the	DET
fsr-3311	215	7	total	total	NOUN
fsr-3311	215	8	of	of	ADP
fsr-3311	215	9	a	a	DET
fsr-3311	215	10	base	base	NOUN
fsr-3311	215	11	death	death	NOUN
fsr-3311	215	12	benefit	benefit	NOUN
fsr-3311	215	13	amount	amount	NOUN
fsr-3311	215	14	plus	plus	CCONJ
fsr-3311	215	15	the	the	DET
fsr-3311	215	16	cash	cash	NOUN
fsr-3311	215	17	value	value	NOUN
fsr-3311	215	18	,	,	PUNCT
fsr-3311	215	19	while	while	SCONJ
fsr-3311	215	20	a	a	DET
fsr-3311	215	21	level	level	NOUN
fsr-3311	215	22	death	death	NOUN
fsr-3311	215	23	benefit	benefit	NOUN
fsr-3311	215	24	does	do	AUX
fsr-3311	215	25	not	not	PART
fsr-3311	215	26	include	include	VERB
fsr-3311	215	27	the	the	DET
fsr-3311	215	28	cash	cash	NOUN
fsr-3311	215	29	value	value	NOUN
fsr-3311	215	30	.	.	PUNCT
fsr-3311	216	1	the	the	DET
fsr-3311	216	2	amount	amount	NOUN
fsr-3311	216	3	of	of	ADP
fsr-3311	216	4	premium	premium	NOUN
fsr-3311	216	5	paid	pay	VERB
fsr-3311	216	6	directly	directly	ADV
fsr-3311	216	7	affects	affect	VERB
fsr-3311	216	8	with	with	ADP
fsr-3311	216	9	a	a	DET
fsr-3311	216	10	positive	positive	ADJ
fsr-3311	216	11	correlation	correlation	NOUN
fsr-3311	216	12	the	the	DET
fsr-3311	216	13	amount	amount	NOUN
fsr-3311	216	14	of	of	ADP
fsr-3311	216	15	insurance	insurance	NOUN
fsr-3311	216	16	,	,	PUNCT
fsr-3311	216	17	cost	cost	NOUN
fsr-3311	216	18	of	of	ADP
fsr-3311	216	19	insurance	insurance	NOUN
fsr-3311	216	20	,	,	PUNCT
fsr-3311	216	21	and	and	CCONJ
fsr-3311	216	22	potential	potential	ADJ
fsr-3311	216	23	distributions	distribution	NOUN
fsr-3311	216	24	.	.	PUNCT
fsr-3311	217	1	this	this	DET
fsr-3311	217	2	research	research	NOUN
fsr-3311	217	3	will	will	AUX
fsr-3311	217	4	assume	assume	VERB
fsr-3311	217	5	annual	annual	ADJ
fsr-3311	217	6	premiums	premium	NOUN
fsr-3311	217	7	of	of	ADP
fsr-3311	217	8	$	$	SYM
fsr-3311	217	9	50,000	50,000	NUM
fsr-3311	217	10	.	.	PUNCT
fsr-3311	218	1	additional	additional	ADJ
fsr-3311	218	2	scenarios	scenario	NOUN
fsr-3311	218	3	of	of	ADP
fsr-3311	218	4	$	$	SYM
fsr-3311	218	5	10,000	10,000	NUM
fsr-3311	218	6	and	and	CCONJ
fsr-3311	218	7	$	$	SYM
fsr-3311	218	8	25,000	25,000	NUM
fsr-3311	218	9	annual	annual	ADJ
fsr-3311	218	10	premiums	premium	NOUN
fsr-3311	218	11	will	will	AUX
fsr-3311	218	12	be	be	AUX
fsr-3311	218	13	tested	test	VERB
fsr-3311	218	14	to	to	PART
fsr-3311	218	15	confirm	confirm	VERB
fsr-3311	218	16	the	the	DET
fsr-3311	218	17	linear	linear	ADJ
fsr-3311	218	18	relationship	relationship	NOUN
fsr-3311	218	19	between	between	ADP
fsr-3311	218	20	premiums	premium	NOUN
fsr-3311	218	21	and	and	CCONJ
fsr-3311	218	22	cash	cash	NOUN
fsr-3311	218	23	flow	flow	NOUN
fsr-3311	218	24	generation	generation	NOUN
fsr-3311	218	25	.	.	PUNCT
fsr-3311	219	1	historical	historical	ADJ
fsr-3311	219	2	rates	rate	NOUN
fsr-3311	219	3	of	of	ADP
fsr-3311	219	4	return	return	NOUN
fsr-3311	219	5	in	in	ADP
fsr-3311	219	6	the	the	DET
fsr-3311	219	7	equity	equity	NOUN
fsr-3311	219	8	markets	market	NOUN
fsr-3311	219	9	over	over	ADP
fsr-3311	219	10	an	an	DET
fsr-3311	219	11	extended	extended	ADJ
fsr-3311	219	12	period	period	NOUN
fsr-3311	219	13	will	will	AUX
fsr-3311	219	14	help	help	VERB
fsr-3311	219	15	determine	determine	VERB
fsr-3311	219	16	an	an	DET
fsr-3311	219	17	accumulation	accumulation	NOUN
fsr-3311	219	18	rate	rate	NOUN
fsr-3311	219	19	suitable	suitable	ADJ
fsr-3311	219	20	to	to	PART
fsr-3311	219	21	use	use	VERB
fsr-3311	219	22	for	for	ADP
fsr-3311	219	23	variable	variable	ADJ
fsr-3311	219	24	universal	universal	ADJ
fsr-3311	219	25	life	life	NOUN
fsr-3311	219	26	insurance	insurance	NOUN
fsr-3311	219	27	contracts	contract	NOUN
fsr-3311	219	28	.	.	PUNCT
fsr-3311	220	1	the	the	DET
fsr-3311	220	2	assumed	assume	VERB
fsr-3311	220	3	portfolio	portfolio	NOUN
fsr-3311	220	4	will	will	AUX
fsr-3311	220	5	be	be	AUX
fsr-3311	220	6	100	100	NUM
fsr-3311	220	7	%	%	NOUN
fsr-3311	220	8	equity	equity	NOUN
fsr-3311	220	9	investments	investment	NOUN
fsr-3311	220	10	,	,	PUNCT
fsr-3311	220	11	using	use	VERB
fsr-3311	220	12	large	large	ADJ
fsr-3311	220	13	-	-	PUNCT
fsr-3311	220	14	capitalization	capitalization	NOUN
fsr-3311	220	15	u.s	u.s	PROPN
fsr-3311	220	16	.	.	PROPN
fsr-3311	220	17	stocks	stock	NOUN
fsr-3311	220	18	.	.	PUNCT
fsr-3311	221	1	the	the	DET
fsr-3311	221	2	cost	cost	NOUN
fsr-3311	221	3	of	of	ADP
fsr-3311	221	4	insurance	insurance	NOUN
fsr-3311	221	5	has	have	VERB
fsr-3311	221	6	a	a	DET
fsr-3311	221	7	negative	negative	ADJ
fsr-3311	221	8	correlation	correlation	NOUN
fsr-3311	221	9	with	with	ADP
fsr-3311	221	10	the	the	DET
fsr-3311	221	11	total	total	ADJ
fsr-3311	221	12	potential	potential	NOUN
fsr-3311	221	13	for	for	ADP
fsr-3311	221	14	accumulation	accumulation	NOUN
fsr-3311	221	15	and	and	CCONJ
fsr-3311	221	16	distributions	distribution	NOUN
fsr-3311	221	17	.	.	PUNCT
fsr-3311	222	1	age	age	NOUN
fsr-3311	222	2	,	,	PUNCT
fsr-3311	222	3	health	health	NOUN
fsr-3311	222	4	classification	classification	NOUN
fsr-3311	222	5	,	,	PUNCT
fsr-3311	222	6	and	and	CCONJ
fsr-3311	222	7	mortality	mortality	NOUN
fsr-3311	222	8	tables	table	NOUN
fsr-3311	222	9	determine	determine	VERB
fsr-3311	222	10	the	the	DET
fsr-3311	222	11	cost	cost	NOUN
fsr-3311	222	12	of	of	ADP
fsr-3311	222	13	insurance	insurance	NOUN
fsr-3311	222	14	for	for	ADP
fsr-3311	222	15	each	each	DET
fsr-3311	222	16	individual	individual	ADJ
fsr-3311	222	17	insurance	insurance	NOUN
fsr-3311	222	18	company	company	NOUN
fsr-3311	222	19	.	.	PUNCT
fsr-3311	223	1	this	this	DET
fsr-3311	223	2	study	study	NOUN
fsr-3311	223	3	will	will	AUX
fsr-3311	223	4	compare	compare	VERB
fsr-3311	223	5	the	the	DET
fsr-3311	223	6	cost	cost	NOUN
fsr-3311	223	7	of	of	ADP
fsr-3311	223	8	229r	229r	PROPN
fsr-3311	223	9	.	.	PUNCT
fsr-3311	224	1	delibero	delibero	PROPN
fsr-3311	224	2	,	,	PUNCT
fsr-3311	224	3	w.d	w.d	PROPN
fsr-3311	224	4	.	.	PROPN
fsr-3311	224	5	pfau	pfau	NOUN
fsr-3311	224	6	/	/	SYM
fsr-3311	224	7	financial	financial	ADJ
fsr-3311	224	8	services	service	NOUN
fsr-3311	224	9	review	review	VERB
fsr-3311	224	10	26	26	NUM
fsr-3311	224	11	(	(	PUNCT
fsr-3311	224	12	2017	2017	NUM
fsr-3311	224	13	)	)	PUNCT
fsr-3311	224	14	221–240	221–240	NUM
fsr-3311	224	15	insurance	insurance	NOUN
fsr-3311	224	16	and	and	CCONJ
fsr-3311	224	17	fees	fee	NOUN
fsr-3311	224	18	from	from	ADP
fsr-3311	224	19	three	three	NUM
fsr-3311	224	20	separate	separate	ADJ
fsr-3311	224	21	insurance	insurance	NOUN
fsr-3311	224	22	companies	company	NOUN
fsr-3311	224	23	with	with	ADP
fsr-3311	224	24	the	the	DET
fsr-3311	224	25	goal	goal	NOUN
fsr-3311	224	26	of	of	ADP
fsr-3311	224	27	providing	provide	VERB
fsr-3311	224	28	an	an	DET
fsr-3311	224	29	accurate	accurate	ADJ
fsr-3311	224	30	representation	representation	NOUN
fsr-3311	224	31	of	of	ADP
fsr-3311	224	32	the	the	DET
fsr-3311	224	33	market	market	NOUN
fsr-3311	224	34	.	.	PUNCT
fsr-3311	225	1	it	it	PRON
fsr-3311	225	2	is	be	AUX
fsr-3311	225	3	important	important	ADJ
fsr-3311	225	4	to	to	PART
fsr-3311	225	5	note	note	VERB
fsr-3311	225	6	that	that	SCONJ
fsr-3311	225	7	the	the	DET
fsr-3311	225	8	rates	rate	NOUN
fsr-3311	225	9	for	for	ADP
fsr-3311	225	10	cost	cost	NOUN
fsr-3311	225	11	of	of	ADP
fsr-3311	225	12	insurance	insurance	NOUN
fsr-3311	225	13	are	be	AUX
fsr-3311	225	14	subject	subject	ADJ
fsr-3311	225	15	to	to	ADP
fsr-3311	225	16	increase	increase	VERB
fsr-3311	225	17	up	up	ADP
fsr-3311	225	18	to	to	ADP
fsr-3311	225	19	a	a	DET
fsr-3311	225	20	maximum	maximum	ADJ
fsr-3311	225	21	allowable	allowable	ADJ
fsr-3311	225	22	amount	amount	NOUN
fsr-3311	225	23	.	.	PUNCT
fsr-3311	226	1	an	an	DET
fsr-3311	226	2	increase	increase	NOUN
fsr-3311	226	3	to	to	ADP
fsr-3311	226	4	the	the	DET
fsr-3311	226	5	maximum	maximum	ADJ
fsr-3311	226	6	allowable	allowable	ADJ
fsr-3311	226	7	amount	amount	NOUN
fsr-3311	226	8	is	be	AUX
fsr-3311	226	9	historically	historically	ADV
fsr-3311	226	10	unlikely	unlikely	ADJ
fsr-3311	226	11	,	,	PUNCT
fsr-3311	226	12	but	but	CCONJ
fsr-3311	226	13	increases	increase	NOUN
fsr-3311	226	14	and	and	CCONJ
fsr-3311	226	15	decreases	decrease	NOUN
fsr-3311	226	16	have	have	AUX
fsr-3311	226	17	occurred	occur	VERB
fsr-3311	226	18	.	.	PUNCT
fsr-3311	227	1	actuarial	actuarial	ADJ
fsr-3311	227	2	pricing	pricing	NOUN
fsr-3311	227	3	and	and	CCONJ
fsr-3311	227	4	experience	experience	NOUN
fsr-3311	227	5	dictates	dictate	VERB
fsr-3311	227	6	cost	cost	NOUN
fsr-3311	227	7	of	of	ADP
fsr-3311	227	8	insurance	insurance	NOUN
fsr-3311	227	9	,	,	PUNCT
fsr-3311	227	10	which	which	PRON
fsr-3311	227	11	may	may	AUX
fsr-3311	227	12	cause	cause	VERB
fsr-3311	227	13	higher	high	ADJ
fsr-3311	227	14	or	or	CCONJ
fsr-3311	227	15	lower	low	ADJ
fsr-3311	227	16	costs	cost	NOUN
fsr-3311	227	17	for	for	ADP
fsr-3311	227	18	different	different	ADJ
fsr-3311	227	19	ages	age	NOUN
fsr-3311	227	20	.	.	PUNCT
fsr-3311	228	1	policy	policy	NOUN
fsr-3311	228	2	fees	fee	NOUN
fsr-3311	228	3	have	have	VERB
fsr-3311	228	4	a	a	DET
fsr-3311	228	5	negative	negative	ADJ
fsr-3311	228	6	correlation	correlation	NOUN
fsr-3311	228	7	to	to	ADP
fsr-3311	228	8	the	the	DET
fsr-3311	228	9	total	total	ADJ
fsr-3311	228	10	potential	potential	NOUN
fsr-3311	228	11	for	for	ADP
fsr-3311	228	12	accumulation	accumulation	NOUN
fsr-3311	228	13	and	and	CCONJ
fsr-3311	228	14	distributions	distribution	NOUN
fsr-3311	228	15	.	.	PUNCT
fsr-3311	229	1	policy	policy	NOUN
fsr-3311	229	2	fees	fee	NOUN
fsr-3311	229	3	include	include	VERB
fsr-3311	229	4	premium	premium	NOUN
fsr-3311	229	5	loads	load	NOUN
fsr-3311	229	6	,	,	PUNCT
fsr-3311	229	7	administrative	administrative	ADJ
fsr-3311	229	8	charges	charge	NOUN
fsr-3311	229	9	,	,	PUNCT
fsr-3311	229	10	and	and	CCONJ
fsr-3311	229	11	death	death	NOUN
fsr-3311	229	12	benefit	benefit	NOUN
fsr-3311	229	13	charges	charge	NOUN
fsr-3311	229	14	.	.	PUNCT
fsr-3311	230	1	this	this	DET
fsr-3311	230	2	study	study	NOUN
fsr-3311	230	3	will	will	AUX
fsr-3311	230	4	compare	compare	VERB
fsr-3311	230	5	the	the	DET
fsr-3311	230	6	fees	fee	NOUN
fsr-3311	230	7	and	and	CCONJ
fsr-3311	230	8	cost	cost	NOUN
fsr-3311	230	9	of	of	ADP
fsr-3311	230	10	insurance	insurance	NOUN
fsr-3311	230	11	from	from	ADP
fsr-3311	230	12	three	three	NUM
fsr-3311	230	13	separate	separate	ADJ
fsr-3311	230	14	insurance	insurance	NOUN
fsr-3311	230	15	companies	company	NOUN
fsr-3311	230	16	with	with	ADP
fsr-3311	230	17	the	the	DET
fsr-3311	230	18	goal	goal	NOUN
fsr-3311	230	19	of	of	ADP
fsr-3311	230	20	showing	show	VERB
fsr-3311	230	21	an	an	DET
fsr-3311	230	22	accurate	accurate	ADJ
fsr-3311	230	23	representation	representation	NOUN
fsr-3311	230	24	of	of	ADP
fsr-3311	230	25	the	the	DET
fsr-3311	230	26	market	market	NOUN
fsr-3311	230	27	.	.	PUNCT
fsr-3311	231	1	this	this	DET
fsr-3311	231	2	study	study	NOUN
fsr-3311	231	3	looks	look	VERB
fsr-3311	231	4	to	to	PART
fsr-3311	231	5	determine	determine	VERB
fsr-3311	231	6	a	a	DET
fsr-3311	231	7	suitable	suitable	ADJ
fsr-3311	231	8	accumulation	accumulation	NOUN
fsr-3311	231	9	rate	rate	NOUN
fsr-3311	231	10	for	for	ADP
fsr-3311	231	11	variable	variable	ADJ
fsr-3311	231	12	universal	universal	ADJ
fsr-3311	231	13	life	life	NOUN
fsr-3311	231	14	insurance	insurance	NOUN
fsr-3311	231	15	contracts	contract	NOUN
fsr-3311	231	16	.	.	PUNCT
fsr-3311	232	1	this	this	PRON
fsr-3311	232	2	is	be	AUX
fsr-3311	232	3	the	the	DET
fsr-3311	232	4	hypothetical	hypothetical	ADJ
fsr-3311	232	5	rate	rate	NOUN
fsr-3311	232	6	of	of	ADP
fsr-3311	232	7	return	return	NOUN
fsr-3311	232	8	to	to	AUX
fsr-3311	232	9	use	use	VERB
fsr-3311	232	10	for	for	ADP
fsr-3311	232	11	illustration	illustration	NOUN
fsr-3311	232	12	purposes	purpose	NOUN
fsr-3311	232	13	when	when	SCONJ
fsr-3311	232	14	someone	someone	PRON
fsr-3311	232	15	is	be	AUX
fsr-3311	232	16	buying	buy	VERB
fsr-3311	232	17	a	a	DET
fsr-3311	232	18	new	new	ADJ
fsr-3311	232	19	life	life	NOUN
fsr-3311	232	20	insurance	insurance	NOUN
fsr-3311	232	21	contract	contract	NOUN
fsr-3311	232	22	.	.	PUNCT
fsr-3311	233	1	a	a	DET
fsr-3311	233	2	proper	proper	ADJ
fsr-3311	233	3	accumulation	accumulation	NOUN
fsr-3311	233	4	rate	rate	NOUN
fsr-3311	233	5	will	will	AUX
fsr-3311	233	6	avoid	avoid	VERB
fsr-3311	233	7	setting	set	VERB
fsr-3311	233	8	an	an	DET
fsr-3311	233	9	unrealistic	unrealistic	ADJ
fsr-3311	233	10	or	or	CCONJ
fsr-3311	233	11	too	too	ADV
fsr-3311	233	12	aggressive	aggressive	ADJ
fsr-3311	233	13	of	of	ADP
fsr-3311	233	14	a	a	DET
fsr-3311	233	15	return	return	NOUN
fsr-3311	233	16	expectation	expectation	NOUN
fsr-3311	233	17	that	that	PRON
fsr-3311	233	18	results	result	VERB
fsr-3311	233	19	in	in	ADP
fsr-3311	233	20	the	the	DET
fsr-3311	233	21	policy	policy	NOUN
fsr-3311	233	22	becoming	become	VERB
fsr-3311	233	23	underfunded	underfunded	ADJ
fsr-3311	233	24	and	and	CCONJ
fsr-3311	233	25	lapsing	lapse	VERB
fsr-3311	233	26	,	,	PUNCT
fsr-3311	233	27	if	if	SCONJ
fsr-3311	233	28	no	no	DET
fsr-3311	233	29	corrective	corrective	ADJ
fsr-3311	233	30	action	action	NOUN
fsr-3311	233	31	occurs	occur	VERB
fsr-3311	233	32	.	.	PUNCT
fsr-3311	234	1	this	this	DET
fsr-3311	234	2	study	study	NOUN
fsr-3311	234	3	also	also	ADV
fsr-3311	234	4	looks	look	VERB
fsr-3311	234	5	to	to	PART
fsr-3311	234	6	determine	determine	VERB
fsr-3311	234	7	a	a	DET
fsr-3311	234	8	suitable	suitable	ADJ
fsr-3311	234	9	decumulation	decumulation	NOUN
fsr-3311	234	10	rate	rate	NOUN
fsr-3311	234	11	for	for	ADP
fsr-3311	234	12	variable	variable	ADJ
fsr-3311	234	13	universal	universal	ADJ
fsr-3311	234	14	life	life	NOUN
fsr-3311	234	15	insurance	insurance	NOUN
fsr-3311	234	16	contracts	contract	NOUN
fsr-3311	234	17	.	.	PUNCT
fsr-3311	235	1	this	this	PRON
fsr-3311	235	2	is	be	AUX
fsr-3311	235	3	the	the	DET
fsr-3311	235	4	hypothetical	hypothetical	ADJ
fsr-3311	235	5	withdrawal	withdrawal	NOUN
fsr-3311	235	6	rate	rate	NOUN
fsr-3311	235	7	to	to	PART
fsr-3311	235	8	use	use	VERB
fsr-3311	235	9	for	for	ADP
fsr-3311	235	10	illustration	illustration	NOUN
fsr-3311	235	11	purposes	purpose	NOUN
fsr-3311	235	12	when	when	SCONJ
fsr-3311	235	13	someone	someone	PRON
fsr-3311	235	14	is	be	AUX
fsr-3311	235	15	buying	buy	VERB
fsr-3311	235	16	a	a	DET
fsr-3311	235	17	new	new	ADJ
fsr-3311	235	18	life	life	NOUN
fsr-3311	235	19	insurance	insurance	NOUN
fsr-3311	235	20	contract	contract	NOUN
fsr-3311	235	21	.	.	PUNCT
fsr-3311	236	1	a	a	DET
fsr-3311	236	2	proper	proper	ADJ
fsr-3311	236	3	decumulation	decumulation	NOUN
fsr-3311	236	4	rate	rate	NOUN
fsr-3311	236	5	will	will	AUX
fsr-3311	236	6	avoid	avoid	VERB
fsr-3311	236	7	taking	take	VERB
fsr-3311	236	8	too	too	ADV
fsr-3311	236	9	many	many	ADJ
fsr-3311	236	10	distributions	distribution	NOUN
fsr-3311	236	11	from	from	ADP
fsr-3311	236	12	the	the	DET
fsr-3311	236	13	policy	policy	NOUN
fsr-3311	236	14	and	and	CCONJ
fsr-3311	236	15	causing	cause	VERB
fsr-3311	236	16	it	it	PRON
fsr-3311	236	17	to	to	ADP
fsr-3311	236	18	lapse	lapse	NOUN
fsr-3311	236	19	.	.	PUNCT
fsr-3311	237	1	this	this	DET
fsr-3311	237	2	study	study	NOUN
fsr-3311	237	3	will	will	AUX
fsr-3311	237	4	assume	assume	VERB
fsr-3311	237	5	that	that	SCONJ
fsr-3311	237	6	the	the	DET
fsr-3311	237	7	distributions	distribution	NOUN
fsr-3311	237	8	from	from	ADP
fsr-3311	237	9	the	the	DET
fsr-3311	237	10	variable	variable	ADJ
fsr-3311	237	11	universal	universal	ADJ
fsr-3311	237	12	life	life	NOUN
fsr-3311	237	13	policy	policy	NOUN
fsr-3311	237	14	will	will	AUX
fsr-3311	237	15	consist	consist	VERB
fsr-3311	237	16	of	of	ADP
fsr-3311	237	17	both	both	DET
fsr-3311	237	18	withdrawals	withdrawal	NOUN
fsr-3311	237	19	and	and	CCONJ
fsr-3311	237	20	loans	loan	NOUN
fsr-3311	237	21	.	.	PUNCT
fsr-3311	238	1	withdrawals	withdrawal	NOUN
fsr-3311	238	2	occur	occur	VERB
fsr-3311	238	3	until	until	ADP
fsr-3311	238	4	the	the	DET
fsr-3311	238	5	full	full	ADJ
fsr-3311	238	6	recovery	recovery	NOUN
fsr-3311	238	7	of	of	ADP
fsr-3311	238	8	costbasis	costbasis	NOUN
fsr-3311	238	9	,	,	PUNCT
fsr-3311	238	10	after	after	ADP
fsr-3311	238	11	which	which	PRON
fsr-3311	238	12	loans	loan	NOUN
fsr-3311	238	13	against	against	ADP
fsr-3311	238	14	the	the	DET
fsr-3311	238	15	policy	policy	NOUN
fsr-3311	238	16	occur	occur	VERB
fsr-3311	238	17	for	for	ADP
fsr-3311	238	18	remaining	remain	VERB
fsr-3311	238	19	distributions	distribution	NOUN
fsr-3311	238	20	.	.	PUNCT
fsr-3311	239	1	all	all	DET
fsr-3311	239	2	loans	loan	NOUN
fsr-3311	239	3	will	will	AUX
fsr-3311	239	4	assume	assume	VERB
fsr-3311	239	5	a	a	DET
fsr-3311	239	6	contractual	contractual	ADJ
fsr-3311	239	7	fixed	fix	VERB
fsr-3311	239	8	loan	loan	NOUN
fsr-3311	239	9	interest	interest	NOUN
fsr-3311	239	10	rate	rate	NOUN
fsr-3311	239	11	of	of	ADP
fsr-3311	239	12	3	3	NUM
fsr-3311	239	13	%	%	NOUN
fsr-3311	239	14	.	.	PUNCT
fsr-3311	240	1	current	current	ADJ
fsr-3311	240	2	pricing	pricing	NOUN
fsr-3311	240	3	dictates	dictate	VERB
fsr-3311	240	4	the	the	DET
fsr-3311	240	5	loan	loan	NOUN
fsr-3311	240	6	rate	rate	NOUN
fsr-3311	240	7	used	use	VERB
fsr-3311	240	8	,	,	PUNCT
fsr-3311	240	9	but	but	CCONJ
fsr-3311	240	10	has	have	AUX
fsr-3311	240	11	been	be	AUX
fsr-3311	240	12	higher	high	ADJ
fsr-3311	240	13	historically	historically	ADV
fsr-3311	240	14	and	and	CCONJ
fsr-3311	240	15	can	can	AUX
fsr-3311	240	16	be	be	AUX
fsr-3311	240	17	higher	high	ADJ
fsr-3311	240	18	or	or	CCONJ
fsr-3311	240	19	lower	low	ADJ
fsr-3311	240	20	in	in	ADP
fsr-3311	240	21	the	the	DET
fsr-3311	240	22	future	future	NOUN
fsr-3311	240	23	.	.	PUNCT
fsr-3311	241	1	while	while	SCONJ
fsr-3311	241	2	life	life	NOUN
fsr-3311	241	3	insurance	insurance	NOUN
fsr-3311	241	4	in	in	ADP
fsr-3311	241	5	general	general	ADJ
fsr-3311	241	6	receives	receive	VERB
fsr-3311	241	7	the	the	DET
fsr-3311	241	8	tax	tax	NOUN
fsr-3311	241	9	preferential	preferential	ADJ
fsr-3311	241	10	treatment	treatment	NOUN
fsr-3311	241	11	as	as	SCONJ
fsr-3311	241	12	previously	previously	ADV
fsr-3311	241	13	discussed	discuss	VERB
fsr-3311	241	14	,	,	PUNCT
fsr-3311	241	15	this	this	DET
fsr-3311	241	16	research	research	NOUN
fsr-3311	241	17	will	will	AUX
fsr-3311	241	18	focus	focus	VERB
fsr-3311	241	19	on	on	ADP
fsr-3311	241	20	utilizing	utilize	VERB
fsr-3311	241	21	a	a	DET
fsr-3311	241	22	100	100	NUM
fsr-3311	241	23	%	%	NOUN
fsr-3311	241	24	equity	equity	NOUN
fsr-3311	241	25	based	base	VERB
fsr-3311	241	26	variable	variable	ADJ
fsr-3311	241	27	universal	universal	ADJ
fsr-3311	241	28	life	life	NOUN
fsr-3311	241	29	policy	policy	NOUN
fsr-3311	241	30	.	.	PUNCT
fsr-3311	242	1	the	the	DET
fsr-3311	242	2	100	100	NUM
fsr-3311	242	3	%	%	NOUN
fsr-3311	242	4	equity	equity	NOUN
fsr-3311	242	5	based	base	VERB
fsr-3311	242	6	policy	policy	NOUN
fsr-3311	242	7	provides	provide	VERB
fsr-3311	242	8	an	an	DET
fsr-3311	242	9	equity	equity	NOUN
fsr-3311	242	10	alternative	alternative	NOUN
fsr-3311	242	11	and	and	CCONJ
fsr-3311	242	12	minimizes	minimize	VERB
fsr-3311	242	13	fund	fund	NOUN
fsr-3311	242	14	expenses	expense	NOUN
fsr-3311	242	15	and	and	CCONJ
fsr-3311	242	16	variations	variation	NOUN
fsr-3311	242	17	within	within	ADP
fsr-3311	242	18	the	the	DET
fsr-3311	242	19	allocation	allocation	NOUN
fsr-3311	242	20	options	option	NOUN
fsr-3311	242	21	between	between	ADP
fsr-3311	242	22	policies	policy	NOUN
fsr-3311	242	23	.	.	PUNCT
fsr-3311	243	1	the	the	DET
fsr-3311	243	2	design	design	NOUN
fsr-3311	243	3	of	of	ADP
fsr-3311	243	4	the	the	DET
fsr-3311	243	5	policy	policy	NOUN
fsr-3311	243	6	for	for	ADP
fsr-3311	243	7	the	the	DET
fsr-3311	243	8	hypothetical	hypothetical	ADJ
fsr-3311	243	9	participants	participant	NOUN
fsr-3311	243	10	will	will	AUX
fsr-3311	243	11	be	be	AUX
fsr-3311	243	12	with	with	ADP
fsr-3311	243	13	the	the	DET
fsr-3311	243	14	intended	intend	VERB
fsr-3311	243	15	goal	goal	NOUN
fsr-3311	243	16	of	of	ADP
fsr-3311	243	17	providing	provide	VERB
fsr-3311	243	18	supplemental	supplemental	ADJ
fsr-3311	243	19	retirement	retirement	NOUN
fsr-3311	243	20	cash	cash	NOUN
fsr-3311	243	21	flow	flow	NOUN
fsr-3311	243	22	.	.	PUNCT
fsr-3311	244	1	with	with	ADP
fsr-3311	244	2	this	this	DET
fsr-3311	244	3	goal	goal	NOUN
fsr-3311	244	4	,	,	PUNCT
fsr-3311	244	5	the	the	DET
fsr-3311	244	6	vul	vul	NOUN
fsr-3311	244	7	policy	policy	NOUN
fsr-3311	244	8	can	can	AUX
fsr-3311	244	9	take	take	VERB
fsr-3311	244	10	on	on	ADP
fsr-3311	244	11	more	more	ADJ
fsr-3311	244	12	risk	risk	NOUN
fsr-3311	244	13	as	as	SCONJ
fsr-3311	244	14	it	it	PRON
fsr-3311	244	15	is	be	AUX
fsr-3311	244	16	only	only	ADV
fsr-3311	244	17	a	a	DET
fsr-3311	244	18	piece	piece	NOUN
fsr-3311	244	19	of	of	ADP
fsr-3311	244	20	the	the	DET
fsr-3311	244	21	overall	overall	ADJ
fsr-3311	244	22	portfolio	portfolio	NOUN
fsr-3311	244	23	,	,	PUNCT
fsr-3311	244	24	rather	rather	ADV
fsr-3311	244	25	than	than	ADP
fsr-3311	244	26	being	be	AUX
fsr-3311	244	27	the	the	DET
fsr-3311	244	28	main	main	ADJ
fsr-3311	244	29	source	source	NOUN
fsr-3311	244	30	of	of	ADP
fsr-3311	244	31	retirement	retirement	NOUN
fsr-3311	244	32	income	income	NOUN
fsr-3311	244	33	.	.	PUNCT
fsr-3311	245	1	a	a	DET
fsr-3311	245	2	key	key	ADJ
fsr-3311	245	3	aspect	aspect	NOUN
fsr-3311	245	4	of	of	ADP
fsr-3311	245	5	the	the	DET
fsr-3311	245	6	policy	policy	NOUN
fsr-3311	245	7	design	design	NOUN
fsr-3311	245	8	is	be	AUX
fsr-3311	245	9	increasing	increase	VERB
fsr-3311	245	10	flexibility	flexibility	NOUN
fsr-3311	245	11	during	during	ADP
fsr-3311	245	12	retirement	retirement	NOUN
fsr-3311	245	13	with	with	ADP
fsr-3311	245	14	the	the	DET
fsr-3311	245	15	intention	intention	NOUN
fsr-3311	245	16	of	of	ADP
fsr-3311	245	17	being	be	AUX
fsr-3311	245	18	a	a	DET
fsr-3311	245	19	complement	complement	NOUN
fsr-3311	245	20	to	to	ADP
fsr-3311	245	21	the	the	DET
fsr-3311	245	22	rest	rest	NOUN
fsr-3311	245	23	of	of	ADP
fsr-3311	245	24	the	the	DET
fsr-3311	245	25	portfolio	portfolio	NOUN
fsr-3311	245	26	and	and	CCONJ
fsr-3311	245	27	not	not	PART
fsr-3311	245	28	a	a	DET
fsr-3311	245	29	portfolio	portfolio	NOUN
fsr-3311	245	30	income	income	NOUN
fsr-3311	245	31	replacement	replacement	NOUN
fsr-3311	245	32	.	.	PUNCT
fsr-3311	246	1	this	this	DET
fsr-3311	246	2	design	design	NOUN
fsr-3311	246	3	will	will	AUX
fsr-3311	246	4	lead	lead	VERB
fsr-3311	246	5	to	to	ADP
fsr-3311	246	6	providing	provide	VERB
fsr-3311	246	7	the	the	DET
fsr-3311	246	8	minimum	minimum	ADJ
fsr-3311	246	9	death	death	NOUN
fsr-3311	246	10	benefit	benefit	NOUN
fsr-3311	246	11	allowed	allow	VERB
fsr-3311	246	12	by	by	ADP
fsr-3311	246	13	irs	irs	PROPN
fsr-3311	246	14	standards	standard	NOUN
fsr-3311	246	15	that	that	PRON
fsr-3311	246	16	avoids	avoid	VERB
fsr-3311	246	17	becoming	become	VERB
fsr-3311	246	18	a	a	DET
fsr-3311	246	19	mec	mec	NOUN
fsr-3311	246	20	and	and	CCONJ
fsr-3311	246	21	losing	lose	VERB
fsr-3311	246	22	the	the	DET
fsr-3311	246	23	previously	previously	ADV
fsr-3311	246	24	discussed	discuss	VERB
fsr-3311	246	25	tax	tax	NOUN
fsr-3311	246	26	advantages	advantage	NOUN
fsr-3311	246	27	upon	upon	SCONJ
fsr-3311	246	28	distribution	distribution	NOUN
fsr-3311	246	29	.	.	PUNCT
fsr-3311	247	1	the	the	DET
fsr-3311	247	2	minimum	minimum	ADJ
fsr-3311	247	3	death	death	NOUN
fsr-3311	247	4	benefit	benefit	NOUN
fsr-3311	247	5	design	design	NOUN
fsr-3311	247	6	minimizes	minimize	VERB
fsr-3311	247	7	the	the	DET
fsr-3311	247	8	insurance	insurance	NOUN
fsr-3311	247	9	costs	cost	NOUN
fsr-3311	247	10	and	and	CCONJ
fsr-3311	247	11	looks	look	VERB
fsr-3311	247	12	to	to	PART
fsr-3311	247	13	meet	meet	VERB
fsr-3311	247	14	the	the	DET
fsr-3311	247	15	stated	state	VERB
fsr-3311	247	16	objective	objective	NOUN
fsr-3311	247	17	of	of	ADP
fsr-3311	247	18	maximum	maximum	ADJ
fsr-3311	247	19	supplemental	supplemental	ADJ
fsr-3311	247	20	cash	cash	NOUN
fsr-3311	247	21	flow	flow	NOUN
fsr-3311	247	22	from	from	ADP
fsr-3311	247	23	policy	policy	NOUN
fsr-3311	247	24	distributions	distribution	NOUN
fsr-3311	247	25	.	.	PUNCT
fsr-3311	248	1	policy	policy	NOUN
fsr-3311	248	2	design	design	NOUN
fsr-3311	248	3	is	be	AUX
fsr-3311	248	4	crucial	crucial	ADJ
fsr-3311	248	5	to	to	ADP
fsr-3311	248	6	the	the	DET
fsr-3311	248	7	success	success	NOUN
fsr-3311	248	8	of	of	ADP
fsr-3311	248	9	utilizing	utilize	VERB
fsr-3311	248	10	life	life	NOUN
fsr-3311	248	11	insurance	insurance	NOUN
fsr-3311	248	12	as	as	ADP
fsr-3311	248	13	a	a	DET
fsr-3311	248	14	supplemental	supplemental	ADJ
fsr-3311	248	15	cash	cash	NOUN
fsr-3311	248	16	flow	flow	NOUN
fsr-3311	248	17	vehicle	vehicle	NOUN
fsr-3311	248	18	.	.	PUNCT
fsr-3311	249	1	the	the	DET
fsr-3311	249	2	minimum	minimum	ADJ
fsr-3311	249	3	non	non	ADJ
fsr-3311	249	4	-	-	ADJ
fsr-3311	249	5	mec	mec	ADJ
fsr-3311	249	6	death	death	NOUN
fsr-3311	249	7	benefit	benefit	NOUN
fsr-3311	249	8	minimizes	minimize	VERB
fsr-3311	249	9	insurance	insurance	NOUN
fsr-3311	249	10	costs	cost	NOUN
fsr-3311	249	11	and	and	CCONJ
fsr-3311	249	12	overfunds	overfund	VERB
fsr-3311	249	13	the	the	DET
fsr-3311	249	14	policy	policy	NOUN
fsr-3311	249	15	as	as	ADV
fsr-3311	249	16	much	much	ADV
fsr-3311	249	17	as	as	ADP
fsr-3311	249	18	allowable	allowable	ADJ
fsr-3311	249	19	by	by	ADP
fsr-3311	249	20	irs	irs	PROPN
fsr-3311	249	21	code	code	NOUN
fsr-3311	249	22	while	while	SCONJ
fsr-3311	249	23	keeping	keep	VERB
fsr-3311	249	24	the	the	DET
fsr-3311	249	25	tax	tax	NOUN
fsr-3311	249	26	preferential	preferential	ADJ
fsr-3311	249	27	treatment	treatment	NOUN
fsr-3311	249	28	.	.	PUNCT
fsr-3311	250	1	the	the	DET
fsr-3311	250	2	overfunding	overfunding	NOUN
fsr-3311	250	3	of	of	ADP
fsr-3311	250	4	the	the	DET
fsr-3311	250	5	policy	policy	NOUN
fsr-3311	250	6	creates	create	VERB
fsr-3311	250	7	a	a	DET
fsr-3311	250	8	larger	large	ADJ
fsr-3311	250	9	margin	margin	NOUN
fsr-3311	250	10	of	of	ADP
fsr-3311	250	11	error	error	NOUN
fsr-3311	250	12	before	before	ADP
fsr-3311	250	13	poor	poor	ADJ
fsr-3311	250	14	performance	performance	NOUN
fsr-3311	250	15	and	and	CCONJ
fsr-3311	250	16	underfunding	underfunding	NOUN
fsr-3311	250	17	jeopardize	jeopardize	VERB
fsr-3311	250	18	the	the	DET
fsr-3311	250	19	policy	policy	NOUN
fsr-3311	250	20	.	.	PUNCT
fsr-3311	251	1	underfunded	underfunde	VERB
fsr-3311	251	2	life	life	NOUN
fsr-3311	251	3	insurance	insurance	NOUN
fsr-3311	251	4	policies	policy	NOUN
fsr-3311	251	5	are	be	AUX
fsr-3311	251	6	the	the	DET
fsr-3311	251	7	primary	primary	ADJ
fsr-3311	251	8	concern	concern	NOUN
fsr-3311	251	9	and	and	CCONJ
fsr-3311	251	10	pitfall	pitfall	NOUN
fsr-3311	251	11	experienced	experience	VERB
fsr-3311	251	12	when	when	SCONJ
fsr-3311	251	13	trying	try	VERB
fsr-3311	251	14	to	to	PART
fsr-3311	251	15	generate	generate	VERB
fsr-3311	251	16	supple230	supple230	PROPN
fsr-3311	251	17	r.	r.	PROPN
fsr-3311	251	18	delibero	delibero	PROPN
fsr-3311	251	19	,	,	PUNCT
fsr-3311	251	20	w.d	w.d	PROPN
fsr-3311	251	21	.	.	PROPN
fsr-3311	251	22	pfau	pfau	NOUN
fsr-3311	251	23	/	/	SYM
fsr-3311	251	24	financial	financial	ADJ
fsr-3311	251	25	services	service	NOUN
fsr-3311	251	26	review	review	VERB
fsr-3311	251	27	26	26	NUM
fsr-3311	251	28	(	(	PUNCT
fsr-3311	251	29	2017	2017	NUM
fsr-3311	251	30	)	)	PUNCT
fsr-3311	251	31	221–240	221–240	NUM
fsr-3311	251	32	mental	mental	ADJ
fsr-3311	251	33	cash	cash	NOUN
fsr-3311	251	34	flow	flow	NOUN
fsr-3311	251	35	.	.	PUNCT
fsr-3311	252	1	in	in	ADP
fsr-3311	252	2	addition	addition	NOUN
fsr-3311	252	3	to	to	ADP
fsr-3311	252	4	the	the	DET
fsr-3311	252	5	minimum	minimum	ADJ
fsr-3311	252	6	non	non	ADJ
fsr-3311	252	7	-	-	ADJ
fsr-3311	252	8	mec	mec	ADJ
fsr-3311	252	9	death	death	NOUN
fsr-3311	252	10	benefit	benefit	NOUN
fsr-3311	252	11	,	,	PUNCT
fsr-3311	252	12	the	the	DET
fsr-3311	252	13	type	type	NOUN
fsr-3311	252	14	of	of	ADP
fsr-3311	252	15	death	death	NOUN
fsr-3311	252	16	benefit	benefit	NOUN
fsr-3311	252	17	payout	payout	NOUN
fsr-3311	252	18	is	be	AUX
fsr-3311	252	19	also	also	ADV
fsr-3311	252	20	crucial	crucial	ADJ
fsr-3311	252	21	to	to	ADP
fsr-3311	252	22	the	the	DET
fsr-3311	252	23	design	design	NOUN
fsr-3311	252	24	.	.	PUNCT
fsr-3311	253	1	the	the	DET
fsr-3311	253	2	structure	structure	NOUN
fsr-3311	253	3	of	of	ADP
fsr-3311	253	4	the	the	DET
fsr-3311	253	5	death	death	NOUN
fsr-3311	253	6	benefit	benefit	NOUN
fsr-3311	253	7	payout	payout	NOUN
fsr-3311	253	8	will	will	AUX
fsr-3311	253	9	also	also	ADV
fsr-3311	253	10	help	help	VERB
fsr-3311	253	11	maximize	maximize	VERB
fsr-3311	253	12	the	the	DET
fsr-3311	253	13	income	income	NOUN
fsr-3311	253	14	generation	generation	NOUN
fsr-3311	253	15	and	and	CCONJ
fsr-3311	253	16	minimize	minimize	VERB
fsr-3311	253	17	the	the	DET
fsr-3311	253	18	cost	cost	NOUN
fsr-3311	253	19	of	of	ADP
fsr-3311	253	20	insurance	insurance	NOUN
fsr-3311	253	21	throughout	throughout	ADP
fsr-3311	253	22	the	the	DET
fsr-3311	253	23	life	life	NOUN
fsr-3311	253	24	of	of	ADP
fsr-3311	253	25	the	the	DET
fsr-3311	253	26	policy	policy	NOUN
fsr-3311	253	27	.	.	PUNCT
fsr-3311	254	1	with	with	ADP
fsr-3311	254	2	the	the	DET
fsr-3311	254	3	goal	goal	NOUN
fsr-3311	254	4	of	of	ADP
fsr-3311	254	5	showing	show	VERB
fsr-3311	254	6	an	an	DET
fsr-3311	254	7	accurate	accurate	ADJ
fsr-3311	254	8	representation	representation	NOUN
fsr-3311	254	9	of	of	ADP
fsr-3311	254	10	the	the	DET
fsr-3311	254	11	marketplace	marketplace	NOUN
fsr-3311	254	12	,	,	PUNCT
fsr-3311	254	13	quotes	quote	VERB
fsr-3311	254	14	from	from	ADP
fsr-3311	254	15	three	three	NUM
fsr-3311	254	16	separate	separate	ADJ
fsr-3311	254	17	insurance	insurance	NOUN
fsr-3311	254	18	companies	company	NOUN
fsr-3311	254	19	are	be	AUX
fsr-3311	254	20	used	use	VERB
fsr-3311	254	21	to	to	PART
fsr-3311	254	22	determine	determine	VERB
fsr-3311	254	23	the	the	DET
fsr-3311	254	24	cost	cost	NOUN
fsr-3311	254	25	of	of	ADP
fsr-3311	254	26	insurance	insurance	NOUN
fsr-3311	254	27	.	.	PUNCT
fsr-3311	255	1	volume	volume	NOUN
fsr-3311	255	2	of	of	ADP
fsr-3311	255	3	variable	variable	ADJ
fsr-3311	255	4	universal	universal	ADJ
fsr-3311	255	5	life	life	NOUN
fsr-3311	255	6	insurance	insurance	NOUN
fsr-3311	255	7	policies	policy	NOUN
fsr-3311	255	8	sold	sell	VERB
fsr-3311	255	9	and	and	CCONJ
fsr-3311	255	10	financial	financial	ADJ
fsr-3311	255	11	strength	strength	NOUN
fsr-3311	255	12	ratings	rating	NOUN
fsr-3311	255	13	determine	determine	VERB
fsr-3311	255	14	the	the	DET
fsr-3311	255	15	companies	company	NOUN
fsr-3311	255	16	selected	select	VERB
fsr-3311	255	17	.	.	PUNCT
fsr-3311	256	1	this	this	PRON
fsr-3311	256	2	will	will	AUX
fsr-3311	256	3	provide	provide	VERB
fsr-3311	256	4	a	a	DET
fsr-3311	256	5	good	good	ADJ
fsr-3311	256	6	example	example	NOUN
fsr-3311	256	7	of	of	ADP
fsr-3311	256	8	carriers	carrier	NOUN
fsr-3311	256	9	likely	likely	ADJ
fsr-3311	256	10	to	to	PART
fsr-3311	256	11	implement	implement	VERB
fsr-3311	256	12	this	this	DET
fsr-3311	256	13	strategy	strategy	NOUN
fsr-3311	256	14	as	as	SCONJ
fsr-3311	256	15	described	describe	VERB
fsr-3311	256	16	in	in	ADP
fsr-3311	256	17	the	the	DET
fsr-3311	256	18	research	research	NOUN
fsr-3311	256	19	.	.	PUNCT
fsr-3311	257	1	while	while	SCONJ
fsr-3311	257	2	variable	variable	ADJ
fsr-3311	257	3	universal	universal	ADJ
fsr-3311	257	4	life	life	NOUN
fsr-3311	257	5	policies	policy	NOUN
fsr-3311	257	6	typically	typically	ADV
fsr-3311	257	7	allow	allow	VERB
fsr-3311	257	8	for	for	ADP
fsr-3311	257	9	the	the	DET
fsr-3311	257	10	selection	selection	NOUN
fsr-3311	257	11	of	of	ADP
fsr-3311	257	12	many	many	ADJ
fsr-3311	257	13	different	different	ADJ
fsr-3311	257	14	subaccounts	subaccount	NOUN
fsr-3311	257	15	with	with	ADP
fsr-3311	257	16	varying	vary	VERB
fsr-3311	257	17	equity	equity	NOUN
fsr-3311	257	18	and	and	CCONJ
fsr-3311	257	19	bond	bond	NOUN
fsr-3311	257	20	allocations	allocation	NOUN
fsr-3311	257	21	,	,	PUNCT
fsr-3311	257	22	this	this	DET
fsr-3311	257	23	study	study	NOUN
fsr-3311	257	24	will	will	AUX
fsr-3311	257	25	assume	assume	VERB
fsr-3311	257	26	an	an	DET
fsr-3311	257	27	all	all	DET
fsr-3311	257	28	equity	equity	NOUN
fsr-3311	257	29	allocation	allocation	NOUN
fsr-3311	257	30	maximizing	maximize	VERB
fsr-3311	257	31	the	the	DET
fsr-3311	257	32	potential	potential	ADJ
fsr-3311	257	33	upside	upside	ADJ
fsr-3311	257	34	accumulation	accumulation	NOUN
fsr-3311	257	35	and	and	CCONJ
fsr-3311	257	36	distributions	distribution	NOUN
fsr-3311	257	37	.	.	PUNCT
fsr-3311	258	1	with	with	ADP
fsr-3311	258	2	the	the	DET
fsr-3311	258	3	all	all	DET
fsr-3311	258	4	equity	equity	NOUN
fsr-3311	258	5	allocation	allocation	NOUN
fsr-3311	258	6	assumptions	assumption	NOUN
fsr-3311	258	7	,	,	PUNCT
fsr-3311	258	8	this	this	DET
fsr-3311	258	9	research	research	NOUN
fsr-3311	258	10	will	will	AUX
fsr-3311	258	11	be	be	AUX
fsr-3311	258	12	using	use	VERB
fsr-3311	258	13	an	an	DET
fsr-3311	258	14	aggressive	aggressive	ADJ
fsr-3311	258	15	strategy	strategy	NOUN
fsr-3311	258	16	.	.	PUNCT
fsr-3311	259	1	for	for	ADP
fsr-3311	259	2	equity	equity	NOUN
fsr-3311	259	3	returns	return	NOUN
fsr-3311	259	4	,	,	PUNCT
fsr-3311	259	5	this	this	DET
fsr-3311	259	6	study	study	NOUN
fsr-3311	259	7	uses	use	VERB
fsr-3311	259	8	robert	robert	PROPN
fsr-3311	259	9	shiller	shiller	PROPN
fsr-3311	259	10	’s	’s	PART
fsr-3311	259	11	data	datum	NOUN
fsr-3311	259	12	set	set	VERB
fsr-3311	259	13	of	of	ADP
fsr-3311	259	14	historical	historical	ADJ
fsr-3311	259	15	returns	return	NOUN
fsr-3311	259	16	from	from	ADP
fsr-3311	259	17	1871	1871	NUM
fsr-3311	259	18	through	through	ADP
fsr-3311	259	19	2015	2015	NUM
fsr-3311	259	20	for	for	ADP
fsr-3311	259	21	large	large	ADJ
fsr-3311	259	22	-	-	PUNCT
fsr-3311	259	23	capitalization	capitalization	NOUN
fsr-3311	259	24	u.s	u.s	PROPN
fsr-3311	259	25	.	.	PROPN
fsr-3311	259	26	stocks	stock	NOUN
fsr-3311	259	27	(	(	PUNCT
fsr-3311	259	28	shiller	shiller	NOUN
fsr-3311	259	29	,	,	PUNCT
fsr-3311	259	30	2016	2016	NUM
fsr-3311	259	31	)	)	PUNCT
fsr-3311	259	32	.	.	PUNCT
fsr-3311	260	1	rolling	roll	VERB
fsr-3311	260	2	historical	historical	ADJ
fsr-3311	260	3	periods	period	NOUN
fsr-3311	260	4	created	create	VERB
fsr-3311	260	5	from	from	ADP
fsr-3311	260	6	the	the	DET
fsr-3311	260	7	data	datum	NOUN
fsr-3311	260	8	determine	determine	VERB
fsr-3311	260	9	the	the	DET
fsr-3311	260	10	combined	combined	ADJ
fsr-3311	260	11	accumulation	accumulation	NOUN
fsr-3311	260	12	rate	rate	NOUN
fsr-3311	260	13	and	and	CCONJ
fsr-3311	260	14	distribution	distribution	NOUN
fsr-3311	260	15	rates	rate	NOUN
fsr-3311	260	16	.	.	PUNCT
fsr-3311	261	1	statistical	statistical	ADJ
fsr-3311	261	2	analysis	analysis	NOUN
fsr-3311	261	3	will	will	AUX
fsr-3311	261	4	stress	stress	VERB
fsr-3311	261	5	test	test	VERB
fsr-3311	261	6	various	various	ADJ
fsr-3311	261	7	accumulation	accumulation	NOUN
fsr-3311	261	8	and	and	CCONJ
fsr-3311	261	9	distribution	distribution	NOUN
fsr-3311	261	10	rates	rate	NOUN
fsr-3311	261	11	to	to	PART
fsr-3311	261	12	determine	determine	VERB
fsr-3311	261	13	the	the	DET
fsr-3311	261	14	historical	historical	ADJ
fsr-3311	261	15	probability	probability	NOUN
fsr-3311	261	16	of	of	ADP
fsr-3311	261	17	success	success	NOUN
fsr-3311	261	18	.	.	PUNCT
fsr-3311	262	1	this	this	DET
fsr-3311	262	2	research	research	NOUN
fsr-3311	262	3	will	will	AUX
fsr-3311	262	4	define	define	VERB
fsr-3311	262	5	successful	successful	ADJ
fsr-3311	262	6	combined	combine	VERB
fsr-3311	262	7	accumulation	accumulation	NOUN
fsr-3311	262	8	and	and	CCONJ
fsr-3311	262	9	distribution	distribution	NOUN
fsr-3311	262	10	rates	rate	NOUN
fsr-3311	262	11	as	as	ADP
fsr-3311	262	12	those	those	PRON
fsr-3311	262	13	that	that	PRON
fsr-3311	262	14	would	would	AUX
fsr-3311	262	15	have	have	AUX
fsr-3311	262	16	had	have	VERB
fsr-3311	262	17	a	a	DET
fsr-3311	262	18	95	95	NUM
fsr-3311	262	19	%	%	NOUN
fsr-3311	262	20	or	or	CCONJ
fsr-3311	262	21	greater	great	ADJ
fsr-3311	262	22	probability	probability	NOUN
fsr-3311	262	23	of	of	ADP
fsr-3311	262	24	success	success	NOUN
fsr-3311	262	25	based	base	VERB
fsr-3311	262	26	on	on	ADP
fsr-3311	262	27	historical	historical	ADJ
fsr-3311	262	28	equity	equity	NOUN
fsr-3311	262	29	performance	performance	NOUN
fsr-3311	262	30	.	.	PUNCT
fsr-3311	263	1	testing	test	VERB
fsr-3311	263	2	the	the	DET
fsr-3311	263	3	combination	combination	NOUN
fsr-3311	263	4	of	of	ADP
fsr-3311	263	5	accumulation	accumulation	NOUN
fsr-3311	263	6	and	and	CCONJ
fsr-3311	263	7	distribution	distribution	NOUN
fsr-3311	263	8	rates	rate	NOUN
fsr-3311	263	9	will	will	AUX
fsr-3311	263	10	also	also	ADV
fsr-3311	263	11	include	include	VERB
fsr-3311	263	12	monitoring	monitor	VERB
fsr-3311	263	13	the	the	DET
fsr-3311	263	14	policy	policy	NOUN
fsr-3311	263	15	after	after	ADP
fsr-3311	263	16	discontinuing	discontinue	VERB
fsr-3311	263	17	distributions	distribution	NOUN
fsr-3311	263	18	beyond	beyond	ADP
fsr-3311	263	19	age	age	NOUN
fsr-3311	263	20	79	79	NUM
fsr-3311	263	21	.	.	PUNCT
fsr-3311	264	1	the	the	DET
fsr-3311	264	2	purpose	purpose	NOUN
fsr-3311	264	3	of	of	ADP
fsr-3311	264	4	testing	testing	NOUN
fsr-3311	264	5	after	after	ADP
fsr-3311	264	6	distributions	distribution	NOUN
fsr-3311	264	7	have	have	AUX
fsr-3311	264	8	ceased	cease	VERB
fsr-3311	264	9	will	will	AUX
fsr-3311	264	10	be	be	AUX
fsr-3311	264	11	to	to	PART
fsr-3311	264	12	make	make	VERB
fsr-3311	264	13	sure	sure	ADJ
fsr-3311	264	14	the	the	DET
fsr-3311	264	15	policy	policy	NOUN
fsr-3311	264	16	remains	remain	VERB
fsr-3311	264	17	in	in	ADP
fsr-3311	264	18	force	force	NOUN
fsr-3311	264	19	an	an	DET
fsr-3311	264	20	additional	additional	ADJ
fsr-3311	264	21	21	21	NUM
fsr-3311	264	22	years	year	NOUN
fsr-3311	264	23	until	until	ADP
fsr-3311	264	24	age	age	NOUN
fsr-3311	264	25	100	100	NUM
fsr-3311	264	26	and	and	CCONJ
fsr-3311	264	27	avoids	avoid	VERB
fsr-3311	264	28	lapsing	lapsing	NOUN
fsr-3311	264	29	,	,	PUNCT
fsr-3311	264	30	which	which	PRON
fsr-3311	264	31	would	would	AUX
fsr-3311	264	32	trigger	trigger	VERB
fsr-3311	264	33	a	a	DET
fsr-3311	264	34	taxable	taxable	ADJ
fsr-3311	264	35	event	event	NOUN
fsr-3311	264	36	.	.	PUNCT
fsr-3311	265	1	the	the	DET
fsr-3311	265	2	expectation	expectation	NOUN
fsr-3311	265	3	of	of	ADP
fsr-3311	265	4	the	the	DET
fsr-3311	265	5	statistical	statistical	ADJ
fsr-3311	265	6	analysis	analysis	NOUN
fsr-3311	265	7	are	be	AUX
fsr-3311	265	8	results	result	NOUN
fsr-3311	265	9	showing	show	VERB
fsr-3311	265	10	that	that	SCONJ
fsr-3311	265	11	people	people	NOUN
fsr-3311	265	12	implementing	implement	VERB
fsr-3311	265	13	life	life	NOUN
fsr-3311	265	14	insurance	insurance	NOUN
fsr-3311	265	15	as	as	ADP
fsr-3311	265	16	a	a	DET
fsr-3311	265	17	supplemental	supplemental	ADJ
fsr-3311	265	18	cash	cash	NOUN
fsr-3311	265	19	flow	flow	NOUN
fsr-3311	265	20	vehicle	vehicle	NOUN
fsr-3311	265	21	may	may	AUX
fsr-3311	265	22	have	have	AUX
fsr-3311	265	23	been	be	AUX
fsr-3311	265	24	too	too	ADV
fsr-3311	265	25	aggressive	aggressive	ADJ
fsr-3311	265	26	with	with	ADP
fsr-3311	265	27	the	the	DET
fsr-3311	265	28	rate	rate	NOUN
fsr-3311	265	29	of	of	ADP
fsr-3311	265	30	return	return	NOUN
fsr-3311	265	31	assumptions	assumption	NOUN
fsr-3311	265	32	and	and	CCONJ
fsr-3311	265	33	the	the	DET
fsr-3311	265	34	rates	rate	NOUN
fsr-3311	265	35	should	should	AUX
fsr-3311	265	36	be	be	AUX
fsr-3311	265	37	more	more	ADV
fsr-3311	265	38	conservative	conservative	ADJ
fsr-3311	265	39	.	.	PUNCT
fsr-3311	266	1	to	to	PART
fsr-3311	266	2	conduct	conduct	VERB
fsr-3311	266	3	this	this	DET
fsr-3311	266	4	research	research	NOUN
fsr-3311	266	5	,	,	PUNCT
fsr-3311	266	6	the	the	DET
fsr-3311	266	7	recreation	recreation	NOUN
fsr-3311	266	8	of	of	ADP
fsr-3311	266	9	a	a	DET
fsr-3311	266	10	variable	variable	ADJ
fsr-3311	266	11	universal	universal	ADJ
fsr-3311	266	12	life	life	NOUN
fsr-3311	266	13	insurance	insurance	NOUN
fsr-3311	266	14	policy	policy	NOUN
fsr-3311	266	15	with	with	ADP
fsr-3311	266	16	different	different	ADJ
fsr-3311	266	17	assumed	assume	VERB
fsr-3311	266	18	starting	starting	NOUN
fsr-3311	266	19	points	point	NOUN
fsr-3311	266	20	is	be	AUX
fsr-3311	266	21	necessary	necessary	ADJ
fsr-3311	266	22	.	.	PUNCT
fsr-3311	267	1	first	first	ADV
fsr-3311	267	2	,	,	PUNCT
fsr-3311	267	3	multiple	multiple	ADJ
fsr-3311	267	4	life	life	NOUN
fsr-3311	267	5	insurance	insurance	NOUN
fsr-3311	267	6	carrier	carrier	NOUN
fsr-3311	267	7	illustrations	illustration	NOUN
fsr-3311	267	8	with	with	ADP
fsr-3311	267	9	the	the	DET
fsr-3311	267	10	same	same	ADJ
fsr-3311	267	11	parameters	parameter	NOUN
fsr-3311	267	12	show	show	VERB
fsr-3311	267	13	the	the	DET
fsr-3311	267	14	different	different	ADJ
fsr-3311	267	15	costs	cost	NOUN
fsr-3311	267	16	and	and	CCONJ
fsr-3311	267	17	charges	charge	NOUN
fsr-3311	267	18	within	within	ADP
fsr-3311	267	19	the	the	DET
fsr-3311	267	20	policies	policy	NOUN
fsr-3311	267	21	.	.	PUNCT
fsr-3311	268	1	the	the	DET
fsr-3311	268	2	hypothetical	hypothetical	ADJ
fsr-3311	268	3	variable	variable	ADJ
fsr-3311	268	4	universal	universal	ADJ
fsr-3311	268	5	life	life	NOUN
fsr-3311	268	6	policy	policy	NOUN
fsr-3311	268	7	assumes	assume	VERB
fsr-3311	268	8	a	a	DET
fsr-3311	268	9	100	100	NUM
fsr-3311	268	10	%	%	NOUN
fsr-3311	268	11	investment	investment	NOUN
fsr-3311	268	12	into	into	ADP
fsr-3311	268	13	a	a	DET
fsr-3311	268	14	largecapitalization	largecapitalization	NOUN
fsr-3311	268	15	stock	stock	NOUN
fsr-3311	268	16	index	index	NOUN
fsr-3311	268	17	fund	fund	NOUN
fsr-3311	268	18	.	.	PUNCT
fsr-3311	269	1	the	the	DET
fsr-3311	269	2	aggressive	aggressive	ADJ
fsr-3311	269	3	allocation	allocation	NOUN
fsr-3311	269	4	will	will	AUX
fsr-3311	269	5	facilitate	facilitate	VERB
fsr-3311	269	6	equity	equity	NOUN
fsr-3311	269	7	portfolio	portfolio	NOUN
fsr-3311	269	8	comparisons	comparison	NOUN
fsr-3311	269	9	while	while	SCONJ
fsr-3311	269	10	minimizing	minimize	VERB
fsr-3311	269	11	variations	variation	NOUN
fsr-3311	269	12	of	of	ADP
fsr-3311	269	13	fund	fund	NOUN
fsr-3311	269	14	costs	cost	NOUN
fsr-3311	269	15	.	.	PUNCT
fsr-3311	270	1	for	for	ADP
fsr-3311	270	2	the	the	DET
fsr-3311	270	3	base	base	NOUN
fsr-3311	270	4	case	case	NOUN
fsr-3311	270	5	in	in	ADP
fsr-3311	270	6	this	this	DET
fsr-3311	270	7	study	study	NOUN
fsr-3311	270	8	,	,	PUNCT
fsr-3311	270	9	we	we	PRON
fsr-3311	270	10	assume	assume	VERB
fsr-3311	270	11	the	the	DET
fsr-3311	270	12	life	life	NOUN
fsr-3311	270	13	of	of	ADP
fsr-3311	270	14	the	the	DET
fsr-3311	270	15	policy	policy	NOUN
fsr-3311	270	16	will	will	AUX
fsr-3311	270	17	last	last	VERB
fsr-3311	270	18	from	from	ADP
fsr-3311	270	19	age	age	NOUN
fsr-3311	270	20	45	45	NUM
fsr-3311	270	21	through	through	ADP
fsr-3311	270	22	age	age	NOUN
fsr-3311	270	23	100	100	NUM
fsr-3311	270	24	,	,	PUNCT
fsr-3311	270	25	with	with	ADP
fsr-3311	270	26	accumulation	accumulation	NOUN
fsr-3311	270	27	occurring	occur	VERB
fsr-3311	270	28	during	during	ADP
fsr-3311	270	29	the	the	DET
fsr-3311	270	30	first	first	ADJ
fsr-3311	270	31	nineteen	nineteen	NUM
fsr-3311	270	32	years	year	NOUN
fsr-3311	270	33	and	and	CCONJ
fsr-3311	270	34	distributions	distribution	NOUN
fsr-3311	270	35	occurring	occur	VERB
fsr-3311	270	36	during	during	ADP
fsr-3311	270	37	the	the	DET
fsr-3311	270	38	next	next	ADJ
fsr-3311	270	39	fifteen	fifteen	NUM
fsr-3311	270	40	years	year	NOUN
fsr-3311	270	41	.	.	PUNCT
fsr-3311	271	1	beyond	beyond	ADP
fsr-3311	271	2	age	age	NOUN
fsr-3311	271	3	79	79	NUM
fsr-3311	271	4	,	,	PUNCT
fsr-3311	271	5	the	the	DET
fsr-3311	271	6	policy	policy	NOUN
fsr-3311	271	7	contains	contain	VERB
fsr-3311	271	8	no	no	DET
fsr-3311	271	9	inflow	inflow	NOUN
fsr-3311	271	10	or	or	CCONJ
fsr-3311	271	11	outflow	outflow	NOUN
fsr-3311	271	12	of	of	ADP
fsr-3311	271	13	cash	cash	NOUN
fsr-3311	271	14	,	,	PUNCT
fsr-3311	271	15	but	but	CCONJ
fsr-3311	271	16	requires	require	VERB
fsr-3311	271	17	making	make	VERB
fsr-3311	271	18	sure	sure	ADJ
fsr-3311	271	19	the	the	DET
fsr-3311	271	20	policy	policy	NOUN
fsr-3311	271	21	remains	remain	VERB
fsr-3311	271	22	in	in	ADP
fsr-3311	271	23	-	-	PUNCT
fsr-3311	271	24	force	force	NOUN
fsr-3311	271	25	and	and	CCONJ
fsr-3311	271	26	does	do	AUX
fsr-3311	271	27	not	not	PART
fsr-3311	271	28	lapse	lapse	VERB
fsr-3311	271	29	because	because	SCONJ
fsr-3311	271	30	of	of	ADP
fsr-3311	271	31	insufficient	insufficient	ADJ
fsr-3311	271	32	funds	fund	NOUN
fsr-3311	271	33	potentially	potentially	ADV
fsr-3311	271	34	causing	cause	VERB
fsr-3311	271	35	a	a	DET
fsr-3311	271	36	taxable	taxable	ADJ
fsr-3311	271	37	event	event	NOUN
fsr-3311	271	38	.	.	PUNCT
fsr-3311	272	1	this	this	PRON
fsr-3311	272	2	means	mean	VERB
fsr-3311	272	3	that	that	SCONJ
fsr-3311	272	4	policy	policy	NOUN
fsr-3311	272	5	simulations	simulation	NOUN
fsr-3311	272	6	require	require	VERB
fsr-3311	272	7	55	55	NUM
fsr-3311	272	8	years	year	NOUN
fsr-3311	272	9	of	of	ADP
fsr-3311	272	10	investment	investment	NOUN
fsr-3311	272	11	returns	return	NOUN
fsr-3311	272	12	.	.	PUNCT
fsr-3311	273	1	the	the	DET
fsr-3311	273	2	simulations	simulation	NOUN
fsr-3311	273	3	for	for	ADP
fsr-3311	273	4	this	this	DET
fsr-3311	273	5	research	research	NOUN
fsr-3311	273	6	assume	assume	VERB
fsr-3311	273	7	a	a	DET
fsr-3311	273	8	starting	starting	NOUN
fsr-3311	273	9	point	point	NOUN
fsr-3311	273	10	for	for	ADP
fsr-3311	273	11	each	each	DET
fsr-3311	273	12	year	year	NOUN
fsr-3311	273	13	from	from	ADP
fsr-3311	273	14	1871	1871	NUM
fsr-3311	273	15	through	through	ADP
fsr-3311	273	16	1961	1961	NUM
fsr-3311	273	17	.	.	PUNCT
fsr-3311	274	1	the	the	DET
fsr-3311	274	2	study	study	NOUN
fsr-3311	274	3	creates	create	VERB
fsr-3311	274	4	91	91	NUM
fsr-3311	274	5	simulated	simulated	ADJ
fsr-3311	274	6	life	life	NOUN
fsr-3311	274	7	insurance	insurance	NOUN
fsr-3311	274	8	policies	policy	NOUN
fsr-3311	274	9	,	,	PUNCT
fsr-3311	274	10	each	each	PRON
fsr-3311	274	11	with	with	ADP
fsr-3311	274	12	a	a	DET
fsr-3311	274	13	different	different	ADJ
fsr-3311	274	14	55	55	NUM
fsr-3311	274	15	-	-	PUNCT
fsr-3311	274	16	year	year	NOUN
fsr-3311	274	17	historical	historical	ADJ
fsr-3311	274	18	return	return	NOUN
fsr-3311	274	19	scenario	scenario	NOUN
fsr-3311	274	20	.	.	PUNCT
fsr-3311	275	1	compiling	compile	VERB
fsr-3311	275	2	this	this	DET
fsr-3311	275	3	data	datum	NOUN
fsr-3311	275	4	into	into	ADP
fsr-3311	275	5	a	a	DET
fsr-3311	275	6	sample	sample	NOUN
fsr-3311	275	7	life	life	NOUN
fsr-3311	275	8	policy	policy	NOUN
fsr-3311	275	9	allowed	allow	VERB
fsr-3311	275	10	for	for	ADP
fsr-3311	275	11	the	the	DET
fsr-3311	275	12	calculation	calculation	NOUN
fsr-3311	275	13	of	of	ADP
fsr-3311	275	14	the	the	DET
fsr-3311	275	15	maximum	maximum	ADJ
fsr-3311	275	16	cash	cash	NOUN
fsr-3311	275	17	flow	flow	NOUN
fsr-3311	275	18	distribution	distribution	NOUN
fsr-3311	275	19	rate	rate	NOUN
fsr-3311	275	20	to	to	PART
fsr-3311	275	21	keep	keep	VERB
fsr-3311	275	22	the	the	DET
fsr-3311	275	23	policy	policy	NOUN
fsr-3311	275	24	in	in	ADP
fsr-3311	275	25	-	-	PUNCT
fsr-3311	275	26	force	force	NOUN
fsr-3311	275	27	through	through	ADP
fsr-3311	275	28	age	age	NOUN
fsr-3311	275	29	100	100	NUM
fsr-3311	275	30	.	.	PUNCT
fsr-3311	276	1	231r	231r	X
fsr-3311	276	2	.	.	PUNCT
fsr-3311	277	1	delibero	delibero	PROPN
fsr-3311	277	2	,	,	PUNCT
fsr-3311	277	3	w.d	w.d	PROPN
fsr-3311	277	4	.	.	PROPN
fsr-3311	277	5	pfau	pfau	NOUN
fsr-3311	277	6	/	/	SYM
fsr-3311	277	7	financial	financial	ADJ
fsr-3311	277	8	services	service	NOUN
fsr-3311	277	9	review	review	VERB
fsr-3311	277	10	26	26	NUM
fsr-3311	277	11	(	(	PUNCT
fsr-3311	277	12	2017	2017	NUM
fsr-3311	277	13	)	)	PUNCT
fsr-3311	278	1	221–240	221–240	NUM
fsr-3311	278	2	4	4	NUM
fsr-3311	278	3	.	.	PUNCT
fsr-3311	279	1	results	result	NOUN
fsr-3311	279	2	table	table	NOUN
fsr-3311	279	3	1	1	NUM
fsr-3311	279	4	demonstrates	demonstrate	VERB
fsr-3311	279	5	the	the	DET
fsr-3311	279	6	“	"	PUNCT
fsr-3311	279	7	base	base	NOUN
fsr-3311	279	8	”	"	PUNCT
fsr-3311	279	9	illustration	illustration	NOUN
fsr-3311	279	10	using	use	VERB
fsr-3311	279	11	a	a	DET
fsr-3311	279	12	specific	specific	ADJ
fsr-3311	279	13	carrier	carrier	NOUN
fsr-3311	279	14	default	default	NOUN
fsr-3311	279	15	9.41	9.41	NUM
fsr-3311	279	16	%	%	NOUN
fsr-3311	279	17	distribution	distribution	NOUN
fsr-3311	279	18	rate	rate	NOUN
fsr-3311	279	19	with	with	ADP
fsr-3311	279	20	a	a	DET
fsr-3311	279	21	selected	select	VERB
fsr-3311	279	22	6.3	6.3	NUM
fsr-3311	279	23	%	%	NOUN
fsr-3311	279	24	accumulation	accumulation	NOUN
fsr-3311	279	25	rate	rate	NOUN
fsr-3311	279	26	.	.	PUNCT
fsr-3311	280	1	the	the	DET
fsr-3311	280	2	illustration	illustration	NOUN
fsr-3311	280	3	shows	show	VERB
fsr-3311	280	4	the	the	DET
fsr-3311	280	5	end	end	NOUN
fsr-3311	280	6	of	of	ADP
fsr-3311	280	7	policy	policy	NOUN
fsr-3311	280	8	year	year	NOUN
fsr-3311	280	9	age	age	NOUN
fsr-3311	280	10	of	of	ADP
fsr-3311	280	11	the	the	DET
fsr-3311	280	12	individual	individual	ADJ
fsr-3311	280	13	,	,	PUNCT
fsr-3311	280	14	amount	amount	NOUN
fsr-3311	280	15	of	of	ADP
fsr-3311	280	16	premium	premium	NOUN
fsr-3311	280	17	payments	payment	NOUN
fsr-3311	280	18	each	each	DET
fsr-3311	280	19	year	year	NOUN
fsr-3311	280	20	,	,	PUNCT
fsr-3311	280	21	the	the	DET
fsr-3311	280	22	cash	cash	NOUN
fsr-3311	280	23	account	account	NOUN
fsr-3311	280	24	balance	balance	NOUN
fsr-3311	280	25	,	,	PUNCT
fsr-3311	280	26	the	the	DET
fsr-3311	280	27	administrative	administrative	ADJ
fsr-3311	280	28	fees	fee	NOUN
fsr-3311	280	29	and	and	CCONJ
fsr-3311	280	30	charges	charge	NOUN
fsr-3311	280	31	within	within	ADP
fsr-3311	280	32	the	the	DET
fsr-3311	280	33	policy	policy	NOUN
fsr-3311	280	34	,	,	PUNCT
fsr-3311	280	35	cost	cost	NOUN
fsr-3311	280	36	of	of	ADP
fsr-3311	280	37	insurance	insurance	NOUN
fsr-3311	280	38	(	(	PUNCT
fsr-3311	280	39	coi	coi	NOUN
fsr-3311	280	40	)	)	PUNCT
fsr-3311	280	41	,	,	PUNCT
fsr-3311	280	42	income	income	NOUN
fsr-3311	280	43	,	,	PUNCT
fsr-3311	280	44	cost	cost	NOUN
fsr-3311	280	45	table	table	NOUN
fsr-3311	280	46	1	1	NUM
fsr-3311	280	47	base	base	NOUN
fsr-3311	280	48	variable	variable	ADJ
fsr-3311	280	49	universal	universal	ADJ
fsr-3311	280	50	life	life	NOUN
fsr-3311	280	51	example	example	NOUN
fsr-3311	280	52	with	with	ADP
fsr-3311	280	53	a	a	DET
fsr-3311	280	54	6.3	6.3	NUM
fsr-3311	280	55	%	%	NOUN
fsr-3311	280	56	accumulation	accumulation	NOUN
fsr-3311	280	57	rate	rate	NOUN
fsr-3311	280	58	and	and	CCONJ
fsr-3311	280	59	insurance	insurance	NOUN
fsr-3311	280	60	carrier	carrier	NOUN
fsr-3311	280	61	software	software	NOUN
fsr-3311	280	62	default	default	NOUN
fsr-3311	280	63	9.41	9.41	NUM
fsr-3311	280	64	%	%	NOUN
fsr-3311	280	65	distribution	distribution	NOUN
fsr-3311	280	66	rate	rate	NOUN
fsr-3311	280	67	age	age	NOUN
fsr-3311	280	68	premiums	premium	NOUN
fsr-3311	280	69	cash	cash	NOUN
fsr-3311	280	70	value	value	NOUN
fsr-3311	280	71	starting	start	VERB
fsr-3311	280	72	balance	balance	NOUN
fsr-3311	280	73	fees	fee	NOUN
fsr-3311	280	74	coi	coi	NOUN
fsr-3311	280	75	income	income	NOUN
fsr-3311	280	76	cost	cost	NOUN
fsr-3311	280	77	basis	basis	NOUN
fsr-3311	280	78	loan	loan	NOUN
fsr-3311	280	79	balance	balance	NOUN
fsr-3311	280	80	cash	cash	NOUN
fsr-3311	280	81	value	value	NOUN
fsr-3311	280	82	ending	end	VERB
fsr-3311	280	83	balance	balance	NOUN
fsr-3311	280	84	death	death	NOUN
fsr-3311	280	85	benefit	benefit	VERB
fsr-3311	280	86	46	46	NUM
fsr-3311	280	87	$	$	SYM
fsr-3311	280	88	50,000	50,000	NUM
fsr-3311	280	89	$	$	SYM
fsr-3311	280	90	�	�	NOUN
fsr-3311	280	91	$	$	SYM
fsr-3311	280	92	6,712	6,712	NUM
fsr-3311	280	93	�	�	NOUN
fsr-3311	280	94	$	$	SYM
fsr-3311	280	95	1,380	1,380	NUM
fsr-3311	280	96	$	$	SYM
fsr-3311	280	97	$	$	SYM
fsr-3311	280	98	50,000	50,000	NUM
fsr-3311	280	99	$	$	SYM
fsr-3311	280	100	44,548	44,548	NUM
fsr-3311	280	101	$	$	SYM
fsr-3311	280	102	1,088,117	1,088,117	NUM
fsr-3311	280	103	47	47	NUM
fsr-3311	280	104	$	$	SYM
fsr-3311	280	105	50,000	50,000	NUM
fsr-3311	280	106	$	$	SYM
fsr-3311	280	107	44,548	44,548	NUM
fsr-3311	280	108	�	�	NOUN
fsr-3311	280	109	$	$	SYM
fsr-3311	280	110	4,712	4,712	NUM
fsr-3311	280	111	�	�	NOUN
fsr-3311	280	112	$	$	SYM
fsr-3311	280	113	1,510	1,510	NUM
fsr-3311	280	114	$	$	SYM
fsr-3311	280	115	$	$	SYM
fsr-3311	280	116	100,000	100,000	NUM
fsr-3311	280	117	$	$	SYM
fsr-3311	280	118	93,891	93,891	NUM
fsr-3311	280	119	$	$	SYM
fsr-3311	280	120	1,137,460	1,137,460	NUM
fsr-3311	280	121	48	48	NUM
fsr-3311	280	122	$	$	SYM
fsr-3311	280	123	50,000	50,000	NUM
fsr-3311	280	124	$	$	SYM
fsr-3311	280	125	93,891	93,891	NUM
fsr-3311	280	126	�	�	NOUN
fsr-3311	280	127	$	$	SYM
fsr-3311	280	128	4,712	4,712	NUM
fsr-3311	280	129	�	�	NOUN
fsr-3311	280	130	$	$	SYM
fsr-3311	280	131	1,653	1,653	NUM
fsr-3311	280	132	$	$	SYM
fsr-3311	280	133	$	$	SYM
fsr-3311	280	134	150,000	150,000	NUM
fsr-3311	280	135	$	$	SYM
fsr-3311	280	136	146,190	146,190	NUM
fsr-3311	280	137	$	$	SYM
fsr-3311	280	138	1,189,759	1,189,759	NUM
fsr-3311	280	139	49	49	NUM
fsr-3311	280	140	$	$	SYM
fsr-3311	280	141	50,000	50,000	NUM
fsr-3311	280	142	$	$	SYM
fsr-3311	280	143	146,190	146,190	NUM
fsr-3311	280	144	�	�	NOUN
fsr-3311	280	145	$	$	SYM
fsr-3311	280	146	4,712	4,712	NUM
fsr-3311	280	147	�	�	SYM
fsr-3311	280	148	$	$	SYM
fsr-3311	280	149	931	931	NUM
fsr-3311	280	150	$	$	SYM
fsr-3311	280	151	$	$	SYM
fsr-3311	280	152	200,000	200,000	NUM
fsr-3311	280	153	$	$	SYM
fsr-3311	280	154	202,551	202,551	NUM
fsr-3311	280	155	$	$	SYM
fsr-3311	280	156	1,246,120	1,246,120	NUM
fsr-3311	280	157	50	50	NUM
fsr-3311	280	158	$	$	SYM
fsr-3311	280	159	50,000	50,000	NUM
fsr-3311	280	160	$	$	SYM
fsr-3311	280	161	202,551	202,551	NUM
fsr-3311	280	162	�	�	NOUN
fsr-3311	280	163	$	$	SYM
fsr-3311	280	164	4,712	4,712	NUM
fsr-3311	280	165	�	�	NOUN
fsr-3311	280	166	$	$	SYM
fsr-3311	280	167	1,059	1,059	NUM
fsr-3311	280	168	$	$	SYM
fsr-3311	280	169	$	$	SYM
fsr-3311	280	170	250,000	250,000	NUM
fsr-3311	280	171	$	$	SYM
fsr-3311	280	172	262,327	262,327	NUM
fsr-3311	280	173	$	$	SYM
fsr-3311	280	174	1,305,896	1,305,896	NUM
fsr-3311	280	175	51	51	NUM
fsr-3311	280	176	$	$	SYM
fsr-3311	280	177	50,000	50,000	NUM
fsr-3311	280	178	$	$	SYM
fsr-3311	280	179	262,327	262,327	NUM
fsr-3311	280	180	�	�	NOUN
fsr-3311	280	181	$	$	SYM
fsr-3311	280	182	4,712	4,712	NUM
fsr-3311	280	183	�	�	SYM
fsr-3311	280	184	$	$	SYM
fsr-3311	280	185	1,174	1,174	NUM
fsr-3311	280	186	$	$	SYM
fsr-3311	280	187	$	$	SYM
fsr-3311	280	188	300,000	300,000	NUM
fsr-3311	280	189	$	$	SYM
fsr-3311	280	190	325,747	325,747	NUM
fsr-3311	280	191	$	$	SYM
fsr-3311	280	192	1,369,316	1,369,316	NUM
fsr-3311	280	193	52	52	NUM
fsr-3311	280	194	$	$	SYM
fsr-3311	280	195	50,000	50,000	NUM
fsr-3311	280	196	$	$	SYM
fsr-3311	280	197	325,747	325,747	NUM
fsr-3311	280	198	�	�	NOUN
fsr-3311	280	199	$	$	SYM
fsr-3311	280	200	4,712	4,712	NUM
fsr-3311	280	201	�	�	NOUN
fsr-3311	280	202	$	$	SYM
fsr-3311	280	203	1,282	1,282	NUM
fsr-3311	280	204	$	$	SYM
fsr-3311	280	205	$	$	SYM
fsr-3311	280	206	350,000	350,000	NUM
fsr-3311	280	207	$	$	SYM
fsr-3311	280	208	393,048	393,048	NUM
fsr-3311	280	209	$	$	SYM
fsr-3311	280	210	1,436,617	1,436,617	NUM
fsr-3311	280	211	53	53	NUM
fsr-3311	280	212	$	$	SYM
fsr-3311	280	213	50,000	50,000	NUM
fsr-3311	280	214	$	$	SYM
fsr-3311	280	215	393,048	393,048	NUM
fsr-3311	280	216	�	�	NOUN
fsr-3311	280	217	$	$	SYM
fsr-3311	280	218	4,712	4,712	NUM
fsr-3311	280	219	�	�	NOUN
fsr-3311	280	220	$	$	SYM
fsr-3311	280	221	1,400	1,400	NUM
fsr-3311	280	222	$	$	SYM
fsr-3311	280	223	$	$	SYM
fsr-3311	280	224	400,000	400,000	NUM
fsr-3311	280	225	$	$	SYM
fsr-3311	280	226	464,463	464,463	NUM
fsr-3311	280	227	$	$	SYM
fsr-3311	280	228	1,508,032	1,508,032	NUM
fsr-3311	280	229	54	54	NUM
fsr-3311	280	230	$	$	SYM
fsr-3311	280	231	50,000	50,000	NUM
fsr-3311	280	232	$	$	SYM
fsr-3311	280	233	464,463	464,463	NUM
fsr-3311	280	234	�	�	NOUN
fsr-3311	280	235	$	$	SYM
fsr-3311	280	236	4,712	4,712	NUM
fsr-3311	280	237	�	�	SYM
fsr-3311	280	238	$	$	SYM
fsr-3311	280	239	1,543	1,543	NUM
fsr-3311	280	240	$	$	SYM
fsr-3311	280	241	$	$	SYM
fsr-3311	280	242	450,000	450,000	NUM
fsr-3311	280	243	$	$	SYM
fsr-3311	280	244	540,225	540,225	NUM
fsr-3311	280	245	$	$	SYM
fsr-3311	280	246	1,583,794	1,583,794	NUM
fsr-3311	280	247	55	55	NUM
fsr-3311	280	248	$	$	SYM
fsr-3311	280	249	50,000	50,000	NUM
fsr-3311	280	250	$	$	SYM
fsr-3311	280	251	540,225	540,225	NUM
fsr-3311	280	252	�	�	NOUN
fsr-3311	280	253	$	$	SYM
fsr-3311	280	254	4,712	4,712	NUM
fsr-3311	280	255	�	�	NOUN
fsr-3311	280	256	$	$	SYM
fsr-3311	280	257	1,719	1,719	NUM
fsr-3311	280	258	$	$	SYM
fsr-3311	280	259	$	$	SYM
fsr-3311	280	260	500,000	500,000	NUM
fsr-3311	280	261	$	$	SYM
fsr-3311	280	262	620,573	620,573	NUM
fsr-3311	280	263	$	$	SYM
fsr-3311	280	264	1,664,142	1,664,142	NUM
fsr-3311	280	265	56	56	NUM
fsr-3311	280	266	$	$	SYM
fsr-3311	280	267	50,000	50,000	NUM
fsr-3311	280	268	$	$	SYM
fsr-3311	280	269	620,573	620,573	NUM
fsr-3311	280	270	�	�	NOUN
fsr-3311	280	271	$	$	SYM
fsr-3311	280	272	2,120	2,120	NUM
fsr-3311	280	273	�	�	NOUN
fsr-3311	280	274	$	$	SYM
fsr-3311	280	275	1,863	1,863	NUM
fsr-3311	280	276	$	$	SYM
fsr-3311	280	277	$	$	SYM
fsr-3311	280	278	550,000	550,000	NUM
fsr-3311	280	279	$	$	SYM
fsr-3311	280	280	708,585	708,585	NUM
fsr-3311	280	281	$	$	SYM
fsr-3311	280	282	1,752,154	1,752,154	NUM
fsr-3311	280	283	57	57	NUM
fsr-3311	280	284	$	$	SYM
fsr-3311	280	285	50,000	50,000	NUM
fsr-3311	280	286	$	$	SYM
fsr-3311	280	287	708,585	708,585	NUM
fsr-3311	280	288	�	�	NOUN
fsr-3311	280	289	$	$	SYM
fsr-3311	280	290	2,120	2,120	NUM
fsr-3311	280	291	�	�	NOUN
fsr-3311	280	292	$	$	SYM
fsr-3311	280	293	2,139	2,139	NUM
fsr-3311	280	294	$	$	SYM
fsr-3311	280	295	$	$	SYM
fsr-3311	280	296	600,000	600,000	NUM
fsr-3311	280	297	$	$	SYM
fsr-3311	280	298	801,849	801,849	NUM
fsr-3311	280	299	$	$	SYM
fsr-3311	280	300	1,845,418	1,845,418	NUM
fsr-3311	280	301	58	58	NUM
fsr-3311	280	302	$	$	SYM
fsr-3311	280	303	50,000	50,000	NUM
fsr-3311	280	304	$	$	SYM
fsr-3311	280	305	801,849	801,849	NUM
fsr-3311	280	306	�	�	NOUN
fsr-3311	280	307	$	$	SYM
fsr-3311	280	308	2,120	2,120	NUM
fsr-3311	280	309	�	�	NOUN
fsr-3311	280	310	$	$	SYM
fsr-3311	280	311	2,482	2,482	NUM
fsr-3311	280	312	$	$	SYM
fsr-3311	280	313	$	$	SYM
fsr-3311	280	314	650,000	650,000	NUM
fsr-3311	280	315	$	$	SYM
fsr-3311	280	316	900,623	900,623	NUM
fsr-3311	280	317	$	$	SYM
fsr-3311	280	318	1,944,192	1,944,192	NUM
fsr-3311	280	319	59	59	NUM
fsr-3311	280	320	$	$	SYM
fsr-3311	280	321	50,000	50,000	NUM
fsr-3311	280	322	$	$	SYM
fsr-3311	280	323	900,623	900,623	NUM
fsr-3311	280	324	�	�	NOUN
fsr-3311	280	325	$	$	SYM
fsr-3311	280	326	2,120	2,120	NUM
fsr-3311	280	327	�	�	NOUN
fsr-3311	280	328	$	$	SYM
fsr-3311	280	329	2,841	2,841	NUM
fsr-3311	280	330	$	$	SYM
fsr-3311	280	331	$	$	SYM
fsr-3311	280	332	700,000	700,000	NUM
fsr-3311	280	333	$	$	SYM
fsr-3311	280	334	1,005,239	1,005,239	NUM
fsr-3311	280	335	$	$	SYM
fsr-3311	280	336	2,048,808	2,048,808	NUM
fsr-3311	280	337	60	60	NUM
fsr-3311	280	338	$	$	SYM
fsr-3311	280	339	50,000	50,000	NUM
fsr-3311	280	340	$	$	SYM
fsr-3311	280	341	1,005,239	1,005,239	NUM
fsr-3311	280	342	�	�	NOUN
fsr-3311	280	343	$	$	SYM
fsr-3311	280	344	2,120	2,120	NUM
fsr-3311	280	345	�	�	SYM
fsr-3311	280	346	$	$	SYM
fsr-3311	280	347	3,217	3,217	NUM
fsr-3311	280	348	$	$	SYM
fsr-3311	280	349	$	$	SYM
fsr-3311	280	350	750,000	750,000	NUM
fsr-3311	280	351	$	$	SYM
fsr-3311	280	352	1,116,046	1,116,046	NUM
fsr-3311	280	353	$	$	SYM
fsr-3311	280	354	2,159,615	2,159,615	NUM
fsr-3311	280	355	61	61	NUM
fsr-3311	280	356	$	$	SYM
fsr-3311	280	357	50,000	50,000	NUM
fsr-3311	280	358	$	$	SYM
fsr-3311	280	359	1,116,046	1,116,046	NUM
fsr-3311	280	360	�	�	NOUN
fsr-3311	280	361	$	$	SYM
fsr-3311	280	362	2,120	2,120	NUM
fsr-3311	280	363	�	�	NOUN
fsr-3311	280	364	$	$	SYM
fsr-3311	280	365	3,773	3,773	NUM
fsr-3311	280	366	$	$	SYM
fsr-3311	280	367	$	$	SYM
fsr-3311	280	368	800,000	800,000	NUM
fsr-3311	280	369	$	$	SYM
fsr-3311	280	370	1,233,242	1,233,242	NUM
fsr-3311	280	371	$	$	SYM
fsr-3311	280	372	2,276,811	2,276,811	NUM
fsr-3311	280	373	62	62	NUM
fsr-3311	280	374	$	$	SYM
fsr-3311	280	375	50,000	50,000	NUM
fsr-3311	280	376	$	$	SYM
fsr-3311	280	377	1,233,242	1,233,242	NUM
fsr-3311	280	378	�	�	NOUN
fsr-3311	280	379	$	$	SYM
fsr-3311	280	380	2,120	2,120	NUM
fsr-3311	280	381	�	�	NOUN
fsr-3311	280	382	$	$	SYM
fsr-3311	280	383	4,131	4,131	NUM
fsr-3311	280	384	$	$	SYM
fsr-3311	280	385	$	$	SYM
fsr-3311	280	386	850,000	850,000	NUM
fsr-3311	280	387	$	$	SYM
fsr-3311	280	388	1,357,442	1,357,442	NUM
fsr-3311	280	389	$	$	SYM
fsr-3311	280	390	2,401,011	2,401,011	NUM
fsr-3311	280	391	63	63	NUM
fsr-3311	280	392	$	$	SYM
fsr-3311	280	393	50,000	50,000	NUM
fsr-3311	280	394	$	$	SYM
fsr-3311	280	395	1,357,442	1,357,442	NUM
fsr-3311	280	396	�	�	NOUN
fsr-3311	280	397	$	$	SYM
fsr-3311	280	398	2,120	2,120	NUM
fsr-3311	280	399	�	�	NOUN
fsr-3311	280	400	$	$	SYM
fsr-3311	280	401	4,516	4,516	NUM
fsr-3311	280	402	$	$	SYM
fsr-3311	280	403	$	$	SYM
fsr-3311	280	404	900,000	900,000	NUM
fsr-3311	280	405	$	$	SYM
fsr-3311	280	406	1,489,056	1,489,056	NUM
fsr-3311	280	407	$	$	SYM
fsr-3311	280	408	2,532,625	2,532,625	NUM
fsr-3311	280	409	64	64	NUM
fsr-3311	280	410	$	$	SYM
fsr-3311	280	411	50,000	50,000	NUM
fsr-3311	280	412	$	$	SYM
fsr-3311	280	413	1,489,056	1,489,056	NUM
fsr-3311	280	414	�	�	NOUN
fsr-3311	280	415	$	$	SYM
fsr-3311	280	416	2,120	2,120	NUM
fsr-3311	280	417	�	�	SYM
fsr-3311	280	418	$	$	SYM
fsr-3311	280	419	4,478	4,478	NUM
fsr-3311	280	420	$	$	SYM
fsr-3311	280	421	$	$	SYM
fsr-3311	280	422	950,000	950,000	NUM
fsr-3311	280	423	$	$	SYM
fsr-3311	280	424	1,629,003	1,629,003	NUM
fsr-3311	280	425	$	$	SYM
fsr-3311	280	426	2,532,625	2,532,625	NUM
fsr-3311	280	427	65	65	NUM
fsr-3311	280	428	$	$	SYM
fsr-3311	280	429	$	$	SYM
fsr-3311	280	430	1,629,003	1,629,003	NUM
fsr-3311	280	431	�	�	SYM
fsr-3311	280	432	$	$	SYM
fsr-3311	280	433	120	120	NUM
fsr-3311	280	434	�	�	NOUN
fsr-3311	280	435	$	$	SYM
fsr-3311	280	436	4,390	4,390	NUM
fsr-3311	280	437	�	�	SYM
fsr-3311	280	438	$	$	SYM
fsr-3311	280	439	153,289	153,289	NUM
fsr-3311	280	440	$	$	SYM
fsr-3311	280	441	796,711	796,711	NUM
fsr-3311	280	442	$	$	SYM
fsr-3311	280	443	1,573,547	1,573,547	NUM
fsr-3311	280	444	$	$	SYM
fsr-3311	280	445	2,388,120	2,388,120	NUM
fsr-3311	280	446	66	66	NUM
fsr-3311	280	447	$	$	SYM
fsr-3311	280	448	$	$	SYM
fsr-3311	280	449	1,573,547	1,573,547	NUM
fsr-3311	280	450	�	�	NOUN
fsr-3311	280	451	$	$	SYM
fsr-3311	280	452	120	120	NUM
fsr-3311	280	453	�	�	NOUN
fsr-3311	280	454	$	$	SYM
fsr-3311	280	455	4,381	4,381	NUM
fsr-3311	280	456	�	�	SYM
fsr-3311	280	457	$	$	SYM
fsr-3311	280	458	153,289	153,289	NUM
fsr-3311	280	459	$	$	SYM
fsr-3311	280	460	643,422	643,422	NUM
fsr-3311	280	461	$	$	SYM
fsr-3311	280	462	1,514,607	1,514,607	NUM
fsr-3311	280	463	$	$	SYM
fsr-3311	280	464	2,234,876	2,234,876	NUM
fsr-3311	280	465	67	67	NUM
fsr-3311	280	466	$	$	SYM
fsr-3311	280	467	$	$	SYM
fsr-3311	280	468	1,514,607	1,514,607	NUM
fsr-3311	280	469	�	�	NOUN
fsr-3311	280	470	$	$	SYM
fsr-3311	280	471	120	120	NUM
fsr-3311	280	472	�	�	NOUN
fsr-3311	280	473	$	$	SYM
fsr-3311	280	474	4,211	4,211	NUM
fsr-3311	280	475	�	�	SYM
fsr-3311	280	476	$	$	SYM
fsr-3311	280	477	153,289	153,289	NUM
fsr-3311	280	478	$	$	SYM
fsr-3311	280	479	490,132	490,132	NUM
fsr-3311	280	480	$	$	SYM
fsr-3311	280	481	1,452,134	1,452,134	NUM
fsr-3311	280	482	$	$	SYM
fsr-3311	280	483	2,081,632	2,081,632	NUM
fsr-3311	280	484	68	68	NUM
fsr-3311	280	485	$	$	SYM
fsr-3311	280	486	$	$	SYM
fsr-3311	280	487	1,452,134	1,452,134	NUM
fsr-3311	280	488	�	�	SYM
fsr-3311	280	489	$	$	SYM
fsr-3311	280	490	120	120	NUM
fsr-3311	280	491	�	�	NOUN
fsr-3311	280	492	$	$	SYM
fsr-3311	280	493	4,004	4,004	NUM
fsr-3311	280	494	�	�	SYM
fsr-3311	280	495	$	$	SYM
fsr-3311	280	496	153,289	153,289	NUM
fsr-3311	280	497	$	$	SYM
fsr-3311	280	498	336,843	336,843	NUM
fsr-3311	280	499	$	$	SYM
fsr-3311	280	500	1,385,945	1,385,945	NUM
fsr-3311	280	501	$	$	SYM
fsr-3311	280	502	1,928,388	1,928,388	NUM
fsr-3311	280	503	69	69	NUM
fsr-3311	280	504	$	$	SYM
fsr-3311	280	505	$	$	SYM
fsr-3311	280	506	1,385,945	1,385,945	NUM
fsr-3311	280	507	�	�	NOUN
fsr-3311	280	508	$	$	SYM
fsr-3311	280	509	120	120	NUM
fsr-3311	280	510	�	�	PROPN
fsr-3311	280	511	$	$	SYM
fsr-3311	280	512	3,758	3,758	NUM
fsr-3311	280	513	�	�	SYM
fsr-3311	280	514	$	$	SYM
fsr-3311	280	515	153,289	153,289	NUM
fsr-3311	280	516	$	$	SYM
fsr-3311	280	517	183,554	183,554	NUM
fsr-3311	280	518	$	$	SYM
fsr-3311	280	519	1,315,848	1,315,848	NUM
fsr-3311	280	520	$	$	SYM
fsr-3311	280	521	1,775,144	1,775,144	NUM
fsr-3311	280	522	70	70	NUM
fsr-3311	280	523	$	$	SYM
fsr-3311	280	524	$	$	SYM
fsr-3311	280	525	1,315,848	1,315,848	NUM
fsr-3311	280	526	�	�	NOUN
fsr-3311	280	527	$	$	SYM
fsr-3311	280	528	120	120	NUM
fsr-3311	280	529	�	�	NOUN
fsr-3311	280	530	$	$	SYM
fsr-3311	280	531	3,473	3,473	NUM
fsr-3311	280	532	�	�	SYM
fsr-3311	280	533	$	$	SYM
fsr-3311	280	534	153,289	153,289	NUM
fsr-3311	280	535	$	$	SYM
fsr-3311	280	536	30,265	30,265	NUM
fsr-3311	280	537	$	$	SYM
fsr-3311	280	538	1,241,638	1,241,638	NUM
fsr-3311	280	539	$	$	SYM
fsr-3311	280	540	1,621,900	1,621,900	NUM
fsr-3311	280	541	71	71	NUM
fsr-3311	280	542	$	$	SYM
fsr-3311	280	543	$	$	SYM
fsr-3311	280	544	1,241,638	1,241,638	NUM
fsr-3311	280	545	�	�	NOUN
fsr-3311	280	546	$	$	SYM
fsr-3311	280	547	120	120	NUM
fsr-3311	280	548	�	�	NOUN
fsr-3311	280	549	$	$	SYM
fsr-3311	280	550	3,142	3,142	NUM
fsr-3311	280	551	�	�	NOUN
fsr-3311	280	552	$	$	SYM
fsr-3311	280	553	153,289	153,289	NUM
fsr-3311	280	554	�	�	NOUN
fsr-3311	280	555	$	$	SYM
fsr-3311	280	556	123,024	123,024	NUM
fsr-3311	280	557	�	�	NOUN
fsr-3311	280	558	$	$	SYM
fsr-3311	280	559	126,715	126,715	NUM
fsr-3311	280	560	$	$	SYM
fsr-3311	280	561	1,159,414	1,159,414	NUM
fsr-3311	280	562	$	$	SYM
fsr-3311	280	563	1,467,035	1,467,035	NUM
fsr-3311	280	564	72	72	NUM
fsr-3311	280	565	$	$	SYM
fsr-3311	280	566	$	$	SYM
fsr-3311	280	567	1,159,414	1,159,414	NUM
fsr-3311	280	568	�	�	NOUN
fsr-3311	280	569	$	$	SYM
fsr-3311	280	570	120	120	NUM
fsr-3311	280	571	�	�	NOUN
fsr-3311	280	572	$	$	SYM
fsr-3311	280	573	2,734	2,734	NUM
fsr-3311	280	574	�	�	NOUN
fsr-3311	280	575	$	$	SYM
fsr-3311	280	576	153,289	153,289	NUM
fsr-3311	280	577	�	�	NOUN
fsr-3311	280	578	$	$	SYM
fsr-3311	280	579	288,405	288,405	NUM
fsr-3311	280	580	$	$	SYM
fsr-3311	280	581	1,071,536	1,071,536	NUM
fsr-3311	280	582	$	$	SYM
fsr-3311	280	583	1,307,582	1,307,582	NUM
fsr-3311	280	584	73	73	NUM
fsr-3311	280	585	$	$	SYM
fsr-3311	280	586	$	$	SYM
fsr-3311	280	587	1,071,536	1,071,536	NUM
fsr-3311	280	588	�	�	NOUN
fsr-3311	280	589	$	$	SYM
fsr-3311	280	590	120	120	NUM
fsr-3311	280	591	�	�	NOUN
fsr-3311	280	592	$	$	SYM
fsr-3311	280	593	2,233	2,233	NUM
fsr-3311	280	594	�	�	NOUN
fsr-3311	280	595	$	$	SYM
fsr-3311	280	596	153,289	153,289	NUM
fsr-3311	280	597	�	�	NOUN
fsr-3311	280	598	$	$	SYM
fsr-3311	280	599	454,945	454,945	NUM
fsr-3311	280	600	$	$	SYM
fsr-3311	280	601	978,653	978,653	NUM
fsr-3311	280	602	$	$	SYM
fsr-3311	280	603	1,143,346	1,143,346	NUM
fsr-3311	280	604	74	74	NUM
fsr-3311	280	605	$	$	SYM
fsr-3311	280	606	$	$	SYM
fsr-3311	280	607	978,653	978,653	NUM
fsr-3311	280	608	�	�	NOUN
fsr-3311	280	609	$	$	SYM
fsr-3311	280	610	120	120	NUM
fsr-3311	280	611	�	�	NOUN
fsr-3311	280	612	$	$	SYM
fsr-3311	280	613	1,664	1,664	NUM
fsr-3311	280	614	�	�	SYM
fsr-3311	280	615	$	$	SYM
fsr-3311	280	616	153,289	153,289	NUM
fsr-3311	280	617	�	�	NOUN
fsr-3311	280	618	$	$	SYM
fsr-3311	280	619	626,481	626,481	NUM
fsr-3311	280	620	$	$	SYM
fsr-3311	280	621	880,524	880,524	NUM
fsr-3311	280	622	$	$	SYM
fsr-3311	280	623	974,182	974,182	NUM
fsr-3311	280	624	75	75	NUM
fsr-3311	280	625	$	$	SYM
fsr-3311	280	626	$	$	SYM
fsr-3311	280	627	880,524	880,524	NUM
fsr-3311	280	628	�	�	NOUN
fsr-3311	280	629	$	$	SYM
fsr-3311	280	630	120	120	NUM
fsr-3311	280	631	�	�	NOUN
fsr-3311	280	632	$	$	SYM
fsr-3311	280	633	1,269	1,269	NUM
fsr-3311	280	634	�	�	NOUN
fsr-3311	280	635	$	$	SYM
fsr-3311	280	636	153,289	153,289	NUM
fsr-3311	280	637	�	�	NOUN
fsr-3311	280	638	$	$	SYM
fsr-3311	280	639	803,163	803,163	NUM
fsr-3311	280	640	$	$	SYM
fsr-3311	280	641	776,633	776,633	NUM
fsr-3311	280	642	$	$	SYM
fsr-3311	280	643	832,473	832,473	NUM
fsr-3311	280	644	76	76	NUM
fsr-3311	280	645	$	$	SYM
fsr-3311	280	646	$	$	SYM
fsr-3311	280	647	776,633	776,633	NUM
fsr-3311	280	648	�	�	NOUN
fsr-3311	280	649	$	$	SYM
fsr-3311	280	650	120	120	NUM
fsr-3311	280	651	�	�	NOUN
fsr-3311	280	652	$	$	SYM
fsr-3311	280	653	1,397	1,397	NUM
fsr-3311	280	654	�	�	NOUN
fsr-3311	280	655	$	$	SYM
fsr-3311	280	656	153,289	153,289	NUM
fsr-3311	280	657	�	�	NOUN
fsr-3311	280	658	$	$	SYM
fsr-3311	280	659	985,146	985,146	NUM
fsr-3311	280	660	$	$	SYM
fsr-3311	280	661	666,060	666,060	NUM
fsr-3311	280	662	$	$	SYM
fsr-3311	280	663	723,789	723,789	NUM
fsr-3311	280	664	77	77	NUM
fsr-3311	280	665	$	$	SYM
fsr-3311	280	666	$	$	SYM
fsr-3311	280	667	666,060	666,060	NUM
fsr-3311	280	668	�	�	NOUN
fsr-3311	280	669	$	$	SYM
fsr-3311	280	670	120	120	NUM
fsr-3311	280	671	�	�	NOUN
fsr-3311	280	672	$	$	SYM
fsr-3311	280	673	1,606	1,606	NUM
fsr-3311	280	674	�	�	NOUN
fsr-3311	280	675	$	$	SYM
fsr-3311	280	676	153,289	153,289	NUM
fsr-3311	280	677	�	�	NOUN
fsr-3311	280	678	$	$	SYM
fsr-3311	280	679	1,172,588	1,172,588	NUM
fsr-3311	280	680	$	$	SYM
fsr-3311	280	681	548,299	548,299	NUM
fsr-3311	280	682	$	$	SYM
fsr-3311	280	683	607,674	607,674	NUM
fsr-3311	280	684	78	78	NUM
fsr-3311	280	685	$	$	SYM
fsr-3311	280	686	$	$	SYM
fsr-3311	280	687	548,299	548,299	NUM
fsr-3311	280	688	�	�	NOUN
fsr-3311	280	689	$	$	SYM
fsr-3311	280	690	120	120	NUM
fsr-3311	280	691	�	�	NOUN
fsr-3311	280	692	$	$	SYM
fsr-3311	280	693	1,842	1,842	NUM
fsr-3311	280	694	�	�	NOUN
fsr-3311	280	695	$	$	SYM
fsr-3311	280	696	153,289	153,289	NUM
fsr-3311	280	697	�	�	NOUN
fsr-3311	280	698	$	$	SYM
fsr-3311	280	699	1,365,654	1,365,654	NUM
fsr-3311	280	700	$	$	SYM
fsr-3311	280	701	422,869	422,869	NUM
fsr-3311	280	702	$	$	SYM
fsr-3311	280	703	483,615	483,615	NUM
fsr-3311	280	704	79	79	NUM
fsr-3311	280	705	$	$	SYM
fsr-3311	280	706	$	$	SYM
fsr-3311	280	707	422,869	422,869	NUM
fsr-3311	280	708	�	�	NOUN
fsr-3311	280	709	$	$	SYM
fsr-3311	280	710	120	120	NUM
fsr-3311	280	711	�	�	NOUN
fsr-3311	280	712	$	$	SYM
fsr-3311	280	713	2,106	2,106	NUM
fsr-3311	280	714	�	�	NOUN
fsr-3311	280	715	$	$	SYM
fsr-3311	280	716	153,289	153,289	NUM
fsr-3311	280	717	�	�	NOUN
fsr-3311	280	718	$	$	SYM
fsr-3311	280	719	1,564,511	1,564,511	NUM
fsr-3311	280	720	$	$	SYM
fsr-3311	280	721	289,255	289,255	NUM
fsr-3311	280	722	$	$	SYM
fsr-3311	280	723	351,068	351,068	NUM
fsr-3311	280	724	80	80	NUM
fsr-3311	280	725	$	$	SYM
fsr-3311	280	726	$	$	SYM
fsr-3311	280	727	289,255	289,255	NUM
fsr-3311	280	728	�	�	NOUN
fsr-3311	280	729	$	$	SYM
fsr-3311	280	730	120	120	NUM
fsr-3311	280	731	�	�	NOUN
fsr-3311	280	732	$	$	SYM
fsr-3311	280	733	2,401	2,401	NUM
fsr-3311	280	734	$	$	SYM
fsr-3311	280	735	�	�	NOUN
fsr-3311	280	736	$	$	SYM
fsr-3311	280	737	1,611,446	1,611,446	NUM
fsr-3311	280	738	$	$	SYM
fsr-3311	280	739	304,798	304,798	NUM
fsr-3311	280	740	$	$	SYM
fsr-3311	280	741	368,050	368,050	NUM
fsr-3311	280	742	—	—	PUNCT
fsr-3311	280	743	—	—	PUNCT
fsr-3311	280	744	—	—	PUNCT
fsr-3311	280	745	—	—	PUNCT
fsr-3311	280	746	—	—	PUNCT
fsr-3311	280	747	—	—	PUNCT
fsr-3311	280	748	—	—	PUNCT
fsr-3311	280	749	—	—	PUNCT
fsr-3311	280	750	—	—	PUNCT
fsr-3311	280	751	—	—	PUNCT
fsr-3311	280	752	100	100	NUM
fsr-3311	280	753	$	$	SYM
fsr-3311	280	754	$	$	SYM
fsr-3311	280	755	800,873	800,873	NUM
fsr-3311	280	756	�	�	NOUN
fsr-3311	280	757	$	$	SYM
fsr-3311	280	758	120	120	NUM
fsr-3311	280	759	$	$	SYM
fsr-3311	280	760	$	$	SYM
fsr-3311	280	761	�	�	X
fsr-3311	280	762	$	$	SYM
fsr-3311	280	763	2,910,451	2,910,451	NUM
fsr-3311	280	764	$	$	SYM
fsr-3311	280	765	851,200	851,200	NUM
fsr-3311	280	766	$	$	SYM
fsr-3311	280	767	851,200	851,200	NUM
fsr-3311	280	768	this	this	DET
fsr-3311	280	769	table	table	NOUN
fsr-3311	280	770	utilizes	utilize	VERB
fsr-3311	280	771	the	the	DET
fsr-3311	280	772	life	life	NOUN
fsr-3311	280	773	insurance	insurance	NOUN
fsr-3311	280	774	carrier	carrier	NOUN
fsr-3311	280	775	default	default	NOUN
fsr-3311	280	776	distribution	distribution	NOUN
fsr-3311	280	777	rate	rate	NOUN
fsr-3311	280	778	of	of	ADP
fsr-3311	280	779	9.41	9.41	NUM
fsr-3311	280	780	%	%	NOUN
fsr-3311	280	781	with	with	ADP
fsr-3311	280	782	a	a	DET
fsr-3311	280	783	user	user	NOUN
fsr-3311	280	784	selected	select	VERB
fsr-3311	280	785	6.3	6.3	NUM
fsr-3311	280	786	%	%	NOUN
fsr-3311	280	787	accumulation	accumulation	NOUN
fsr-3311	280	788	rate	rate	NOUN
fsr-3311	280	789	showing	show	VERB
fsr-3311	280	790	the	the	DET
fsr-3311	280	791	cash	cash	NOUN
fsr-3311	280	792	flow	flow	NOUN
fsr-3311	280	793	each	each	DET
fsr-3311	280	794	year	year	NOUN
fsr-3311	280	795	.	.	PUNCT
fsr-3311	281	1	displayed	display	VERB
fsr-3311	281	2	are	be	AUX
fsr-3311	281	3	the	the	DET
fsr-3311	281	4	end	end	NOUN
fsr-3311	281	5	of	of	ADP
fsr-3311	281	6	year	year	NOUN
fsr-3311	281	7	age	age	NOUN
fsr-3311	281	8	,	,	PUNCT
fsr-3311	281	9	premiums	premium	NOUN
fsr-3311	281	10	paid	pay	VERB
fsr-3311	281	11	,	,	PUNCT
fsr-3311	281	12	starting	start	VERB
fsr-3311	281	13	cash	cash	NOUN
fsr-3311	281	14	value	value	NOUN
fsr-3311	281	15	balance	balance	NOUN
fsr-3311	281	16	,	,	PUNCT
fsr-3311	281	17	deductions	deduction	NOUN
fsr-3311	281	18	for	for	ADP
fsr-3311	281	19	policy	policy	NOUN
fsr-3311	281	20	fees	fee	NOUN
fsr-3311	281	21	and	and	CCONJ
fsr-3311	281	22	cost	cost	NOUN
fsr-3311	281	23	of	of	ADP
fsr-3311	281	24	insurance	insurance	NOUN
fsr-3311	281	25	,	,	PUNCT
fsr-3311	281	26	income	income	NOUN
fsr-3311	281	27	received	receive	VERB
fsr-3311	281	28	,	,	PUNCT
fsr-3311	281	29	cost	cost	VERB
fsr-3311	281	30	basis	basis	NOUN
fsr-3311	281	31	,	,	PUNCT
fsr-3311	281	32	loan	loan	NOUN
fsr-3311	281	33	balance	balance	NOUN
fsr-3311	281	34	upon	upon	SCONJ
fsr-3311	281	35	recovery	recovery	NOUN
fsr-3311	281	36	of	of	ADP
fsr-3311	281	37	the	the	DET
fsr-3311	281	38	cost	cost	NOUN
fsr-3311	281	39	basis	basis	NOUN
fsr-3311	281	40	,	,	PUNCT
fsr-3311	281	41	ending	end	VERB
fsr-3311	281	42	cash	cash	NOUN
fsr-3311	281	43	value	value	NOUN
fsr-3311	281	44	balance	balance	NOUN
fsr-3311	281	45	,	,	PUNCT
fsr-3311	281	46	and	and	CCONJ
fsr-3311	281	47	death	death	NOUN
fsr-3311	281	48	benefit	benefit	NOUN
fsr-3311	281	49	.	.	PUNCT
fsr-3311	282	1	the	the	DET
fsr-3311	282	2	starting	starting	NOUN
fsr-3311	282	3	base	base	NOUN
fsr-3311	282	4	death	death	NOUN
fsr-3311	282	5	benefit	benefit	NOUN
fsr-3311	282	6	amount	amount	NOUN
fsr-3311	282	7	for	for	ADP
fsr-3311	282	8	the	the	DET
fsr-3311	282	9	policy	policy	NOUN
fsr-3311	282	10	is	be	AUX
fsr-3311	282	11	$	$	SYM
fsr-3311	282	12	1,043,569	1,043,569	NUM
fsr-3311	282	13	.	.	PUNCT
fsr-3311	283	1	not	not	PART
fsr-3311	283	2	displayed	display	VERB
fsr-3311	283	3	but	but	CCONJ
fsr-3311	283	4	factored	factor	VERB
fsr-3311	283	5	into	into	ADP
fsr-3311	283	6	the	the	DET
fsr-3311	283	7	calculations	calculation	NOUN
fsr-3311	283	8	are	be	AUX
fsr-3311	283	9	the	the	DET
fsr-3311	283	10	annual	annual	ADJ
fsr-3311	283	11	investment	investment	NOUN
fsr-3311	283	12	returns	return	NOUN
fsr-3311	283	13	.	.	PUNCT
fsr-3311	284	1	base	base	NOUN
fsr-3311	284	2	case	case	NOUN
fsr-3311	284	3	for	for	ADP
fsr-3311	284	4	a	a	DET
fsr-3311	284	5	45	45	NUM
fsr-3311	284	6	-	-	PUNCT
fsr-3311	284	7	year	year	NOUN
fsr-3311	284	8	old	old	ADJ
fsr-3311	284	9	preferred	preferred	ADJ
fsr-3311	284	10	non	non	ADJ
fsr-3311	284	11	-	-	ADJ
fsr-3311	284	12	smoker	smoker	ADJ
fsr-3311	284	13	male	male	NOUN
fsr-3311	284	14	.	.	PUNCT
fsr-3311	285	1	232	232	NUM
fsr-3311	285	2	r.	r.	PROPN
fsr-3311	285	3	delibero	delibero	PROPN
fsr-3311	285	4	,	,	PUNCT
fsr-3311	285	5	w.d	w.d	PROPN
fsr-3311	285	6	.	.	PROPN
fsr-3311	285	7	pfau	pfau	NOUN
fsr-3311	285	8	/	/	SYM
fsr-3311	285	9	financial	financial	ADJ
fsr-3311	285	10	services	service	NOUN
fsr-3311	285	11	review	review	VERB
fsr-3311	285	12	26	26	NUM
fsr-3311	285	13	(	(	PUNCT
fsr-3311	285	14	2017	2017	NUM
fsr-3311	285	15	)	)	PUNCT
fsr-3311	285	16	221–240	221–240	NUM
fsr-3311	285	17	basis	basis	NOUN
fsr-3311	285	18	,	,	PUNCT
fsr-3311	285	19	loan	loan	NOUN
fsr-3311	285	20	balance	balance	NOUN
fsr-3311	285	21	,	,	PUNCT
fsr-3311	285	22	ending	end	VERB
fsr-3311	285	23	balance	balance	NOUN
fsr-3311	285	24	for	for	ADP
fsr-3311	285	25	the	the	DET
fsr-3311	285	26	cash	cash	NOUN
fsr-3311	285	27	account	account	NOUN
fsr-3311	285	28	,	,	PUNCT
fsr-3311	285	29	and	and	CCONJ
fsr-3311	285	30	death	death	NOUN
fsr-3311	285	31	benefit	benefit	NOUN
fsr-3311	285	32	.	.	PUNCT
fsr-3311	286	1	the	the	DET
fsr-3311	286	2	age	age	NOUN
fsr-3311	286	3	of	of	ADP
fsr-3311	286	4	the	the	DET
fsr-3311	286	5	individual	individual	NOUN
fsr-3311	286	6	for	for	ADP
fsr-3311	286	7	the	the	DET
fsr-3311	286	8	base	base	NOUN
fsr-3311	286	9	case	case	NOUN
fsr-3311	286	10	illustrations	illustration	NOUN
fsr-3311	286	11	will	will	AUX
fsr-3311	286	12	remain	remain	VERB
fsr-3311	286	13	between	between	ADP
fsr-3311	286	14	45	45	NUM
fsr-3311	286	15	and	and	CCONJ
fsr-3311	286	16	100	100	NUM
fsr-3311	286	17	.	.	PUNCT
fsr-3311	287	1	the	the	DET
fsr-3311	287	2	beginning	beginning	NOUN
fsr-3311	287	3	and	and	CCONJ
fsr-3311	287	4	ending	end	VERB
fsr-3311	287	5	cash	cash	NOUN
fsr-3311	287	6	account	account	NOUN
fsr-3311	287	7	balances	balance	NOUN
fsr-3311	287	8	are	be	AUX
fsr-3311	287	9	crucial	crucial	ADJ
fsr-3311	287	10	to	to	PART
fsr-3311	287	11	demonstrate	demonstrate	VERB
fsr-3311	287	12	the	the	DET
fsr-3311	287	13	fluctuation	fluctuation	NOUN
fsr-3311	287	14	of	of	ADP
fsr-3311	287	15	cash	cash	NOUN
fsr-3311	287	16	value	value	NOUN
fsr-3311	287	17	and	and	CCONJ
fsr-3311	287	18	impact	impact	NOUN
fsr-3311	287	19	that	that	PRON
fsr-3311	287	20	the	the	DET
fsr-3311	287	21	fees	fee	NOUN
fsr-3311	287	22	,	,	PUNCT
fsr-3311	287	23	insurance	insurance	NOUN
fsr-3311	287	24	costs	cost	NOUN
fsr-3311	287	25	,	,	PUNCT
fsr-3311	287	26	investment	investment	NOUN
fsr-3311	287	27	returns	return	NOUN
fsr-3311	287	28	,	,	PUNCT
fsr-3311	287	29	and	and	CCONJ
fsr-3311	287	30	income	income	NOUN
fsr-3311	287	31	all	all	PRON
fsr-3311	287	32	have	have	VERB
fsr-3311	287	33	.	.	PUNCT
fsr-3311	288	1	if	if	SCONJ
fsr-3311	288	2	the	the	DET
fsr-3311	288	3	policy	policy	NOUN
fsr-3311	288	4	has	have	VERB
fsr-3311	288	5	a	a	DET
fsr-3311	288	6	positive	positive	ADJ
fsr-3311	288	7	cash	cash	NOUN
fsr-3311	288	8	value	value	NOUN
fsr-3311	288	9	,	,	PUNCT
fsr-3311	288	10	the	the	DET
fsr-3311	288	11	policy	policy	NOUN
fsr-3311	288	12	will	will	AUX
fsr-3311	288	13	remain	remain	VERB
fsr-3311	288	14	in	in	ADP
fsr-3311	288	15	-	-	PUNCT
fsr-3311	288	16	force	force	NOUN
fsr-3311	288	17	and	and	CCONJ
fsr-3311	288	18	not	not	PART
fsr-3311	288	19	lapse	lapse	NOUN
fsr-3311	288	20	,	,	PUNCT
fsr-3311	288	21	preventing	prevent	VERB
fsr-3311	288	22	a	a	DET
fsr-3311	288	23	potential	potential	ADJ
fsr-3311	288	24	taxable	taxable	ADJ
fsr-3311	288	25	event	event	NOUN
fsr-3311	288	26	.	.	PUNCT
fsr-3311	289	1	if	if	SCONJ
fsr-3311	289	2	the	the	DET
fsr-3311	289	3	insured	insure	VERB
fsr-3311	289	4	dies	die	NOUN
fsr-3311	289	5	,	,	PUNCT
fsr-3311	289	6	the	the	DET
fsr-3311	289	7	proceeds	proceed	NOUN
fsr-3311	289	8	of	of	ADP
fsr-3311	289	9	the	the	DET
fsr-3311	289	10	death	death	NOUN
fsr-3311	289	11	benefit	benefit	NOUN
fsr-3311	289	12	pay	pay	VERB
fsr-3311	289	13	off	off	ADP
fsr-3311	289	14	the	the	DET
fsr-3311	289	15	loan	loan	NOUN
fsr-3311	289	16	and	and	CCONJ
fsr-3311	289	17	the	the	DET
fsr-3311	289	18	beneficiary	beneficiary	NOUN
fsr-3311	289	19	receives	receive	VERB
fsr-3311	289	20	the	the	DET
fsr-3311	289	21	net	net	ADJ
fsr-3311	289	22	death	death	NOUN
fsr-3311	289	23	benefit	benefit	NOUN
fsr-3311	289	24	.	.	PUNCT
fsr-3311	290	1	if	if	SCONJ
fsr-3311	290	2	a	a	DET
fsr-3311	290	3	death	death	NOUN
fsr-3311	290	4	benefit	benefit	NOUN
fsr-3311	290	5	payment	payment	NOUN
fsr-3311	290	6	occurs	occur	VERB
fsr-3311	290	7	,	,	PUNCT
fsr-3311	290	8	regardless	regardless	ADV
fsr-3311	290	9	of	of	ADP
fsr-3311	290	10	amount	amount	NOUN
fsr-3311	290	11	,	,	PUNCT
fsr-3311	290	12	there	there	PRON
fsr-3311	290	13	is	be	VERB
fsr-3311	290	14	no	no	DET
fsr-3311	290	15	taxable	taxable	ADJ
fsr-3311	290	16	event	event	NOUN
fsr-3311	290	17	.	.	PUNCT
fsr-3311	291	1	in	in	ADP
fsr-3311	291	2	this	this	DET
fsr-3311	291	3	example	example	NOUN
fsr-3311	291	4	,	,	PUNCT
fsr-3311	291	5	after	after	ADP
fsr-3311	291	6	distributions	distribution	NOUN
fsr-3311	291	7	and	and	CCONJ
fsr-3311	291	8	loan	loan	NOUN
fsr-3311	291	9	balance	balance	NOUN
fsr-3311	291	10	growth	growth	NOUN
fsr-3311	291	11	,	,	PUNCT
fsr-3311	291	12	a	a	DET
fsr-3311	291	13	death	death	NOUN
fsr-3311	291	14	benefit	benefit	NOUN
fsr-3311	291	15	of	of	ADP
fsr-3311	291	16	$	$	SYM
fsr-3311	291	17	851,200	851,200	NUM
fsr-3311	291	18	remains	remain	NOUN
fsr-3311	291	19	at	at	ADP
fsr-3311	291	20	age	age	NOUN
fsr-3311	291	21	100	100	NUM
fsr-3311	291	22	.	.	PUNCT
fsr-3311	292	1	with	with	ADP
fsr-3311	292	2	the	the	DET
fsr-3311	292	3	primary	primary	ADJ
fsr-3311	292	4	focus	focus	NOUN
fsr-3311	292	5	of	of	ADP
fsr-3311	292	6	this	this	DET
fsr-3311	292	7	study	study	NOUN
fsr-3311	292	8	being	be	AUX
fsr-3311	292	9	supplemental	supplemental	ADJ
fsr-3311	292	10	retirement	retirement	NOUN
fsr-3311	292	11	cash	cash	NOUN
fsr-3311	292	12	flow	flow	NOUN
fsr-3311	292	13	,	,	PUNCT
fsr-3311	292	14	the	the	DET
fsr-3311	292	15	death	death	NOUN
fsr-3311	292	16	benefit	benefit	NOUN
fsr-3311	292	17	aspects	aspect	NOUN
fsr-3311	292	18	of	of	ADP
fsr-3311	292	19	the	the	DET
fsr-3311	292	20	policy	policy	NOUN
fsr-3311	292	21	receive	receive	VERB
fsr-3311	292	22	little	little	ADJ
fsr-3311	292	23	focus	focus	NOUN
fsr-3311	292	24	.	.	PUNCT
fsr-3311	293	1	with	with	ADP
fsr-3311	293	2	the	the	DET
fsr-3311	293	3	base	base	NOUN
fsr-3311	293	4	example	example	NOUN
fsr-3311	293	5	being	be	AUX
fsr-3311	293	6	setup	setup	NOUN
fsr-3311	293	7	utilizing	utilize	VERB
fsr-3311	293	8	a	a	DET
fsr-3311	293	9	carrier	carrier	NOUN
fsr-3311	293	10	default	default	NOUN
fsr-3311	293	11	distribution	distribution	NOUN
fsr-3311	293	12	rate	rate	NOUN
fsr-3311	293	13	of	of	ADP
fsr-3311	293	14	9.41	9.41	NUM
fsr-3311	293	15	%	%	NOUN
fsr-3311	293	16	and	and	CCONJ
fsr-3311	293	17	a	a	DET
fsr-3311	293	18	selected	select	VERB
fsr-3311	293	19	6.3	6.3	NUM
fsr-3311	293	20	%	%	NOUN
fsr-3311	293	21	accumulation	accumulation	NOUN
fsr-3311	293	22	rate	rate	NOUN
fsr-3311	293	23	,	,	PUNCT
fsr-3311	293	24	further	further	ADJ
fsr-3311	293	25	analysis	analysis	NOUN
fsr-3311	293	26	and	and	CCONJ
fsr-3311	293	27	testing	testing	NOUN
fsr-3311	293	28	provided	provide	VERB
fsr-3311	293	29	the	the	DET
fsr-3311	293	30	impact	impact	NOUN
fsr-3311	293	31	of	of	ADP
fsr-3311	293	32	different	different	ADJ
fsr-3311	293	33	accumulation	accumulation	NOUN
fsr-3311	293	34	and	and	CCONJ
fsr-3311	293	35	distribution	distribution	NOUN
fsr-3311	293	36	rates	rate	NOUN
fsr-3311	293	37	.	.	PUNCT
fsr-3311	294	1	with	with	ADP
fsr-3311	294	2	the	the	DET
fsr-3311	294	3	creation	creation	NOUN
fsr-3311	294	4	of	of	ADP
fsr-3311	294	5	and	and	CCONJ
fsr-3311	294	6	ability	ability	NOUN
fsr-3311	294	7	to	to	PART
fsr-3311	294	8	manipulate	manipulate	VERB
fsr-3311	294	9	a	a	DET
fsr-3311	294	10	base	base	NOUN
fsr-3311	294	11	illustration	illustration	NOUN
fsr-3311	294	12	,	,	PUNCT
fsr-3311	294	13	the	the	DET
fsr-3311	294	14	historical	historical	ADJ
fsr-3311	294	15	performance	performance	NOUN
fsr-3311	294	16	for	for	ADP
fsr-3311	294	17	each	each	DET
fsr-3311	294	18	potential	potential	NOUN
fsr-3311	294	19	starting	starting	NOUN
fsr-3311	294	20	year	year	NOUN
fsr-3311	294	21	determined	determine	VERB
fsr-3311	294	22	the	the	DET
fsr-3311	294	23	maximum	maximum	ADJ
fsr-3311	294	24	distribution	distribution	NOUN
fsr-3311	294	25	rate	rate	NOUN
fsr-3311	294	26	while	while	SCONJ
fsr-3311	294	27	keeping	keep	VERB
fsr-3311	294	28	the	the	DET
fsr-3311	294	29	policy	policy	NOUN
fsr-3311	294	30	from	from	ADP
fsr-3311	294	31	lapsing	lapse	VERB
fsr-3311	294	32	.	.	PUNCT
fsr-3311	295	1	with	with	ADP
fsr-3311	295	2	a	a	DET
fsr-3311	295	3	goal	goal	NOUN
fsr-3311	295	4	of	of	ADP
fsr-3311	295	5	providing	provide	VERB
fsr-3311	295	6	a	a	DET
fsr-3311	295	7	safe	safe	ADJ
fsr-3311	295	8	assumed	assume	VERB
fsr-3311	295	9	rate	rate	NOUN
fsr-3311	295	10	of	of	ADP
fsr-3311	295	11	return	return	NOUN
fsr-3311	295	12	for	for	ADP
fsr-3311	295	13	both	both	CCONJ
fsr-3311	295	14	the	the	DET
fsr-3311	295	15	overall	overall	ADJ
fsr-3311	295	16	accumulation	accumulation	NOUN
fsr-3311	295	17	and	and	CCONJ
fsr-3311	295	18	distribution	distribution	NOUN
fsr-3311	295	19	periods	period	NOUN
fsr-3311	295	20	of	of	ADP
fsr-3311	295	21	the	the	DET
fsr-3311	295	22	life	life	NOUN
fsr-3311	295	23	insurance	insurance	NOUN
fsr-3311	295	24	policy	policy	NOUN
fsr-3311	295	25	based	base	VERB
fsr-3311	295	26	on	on	ADP
fsr-3311	295	27	historical	historical	ADJ
fsr-3311	295	28	data	datum	NOUN
fsr-3311	295	29	,	,	PUNCT
fsr-3311	295	30	this	this	DET
fsr-3311	295	31	study	study	NOUN
fsr-3311	295	32	will	will	AUX
fsr-3311	295	33	look	look	VERB
fsr-3311	295	34	at	at	ADP
fsr-3311	295	35	a	a	DET
fsr-3311	295	36	95	95	NUM
fsr-3311	295	37	%	%	NOUN
fsr-3311	295	38	success	success	NOUN
fsr-3311	295	39	rate	rate	NOUN
fsr-3311	295	40	for	for	ADP
fsr-3311	295	41	the	the	DET
fsr-3311	295	42	combined	combine	VERB
fsr-3311	295	43	accumulation	accumulation	NOUN
fsr-3311	295	44	and	and	CCONJ
fsr-3311	295	45	distribution	distribution	NOUN
fsr-3311	295	46	rates	rate	NOUN
fsr-3311	295	47	.	.	PUNCT
fsr-3311	296	1	table	table	NOUN
fsr-3311	296	2	2	2	NUM
fsr-3311	296	3	summarizes	summarize	NOUN
fsr-3311	296	4	the	the	DET
fsr-3311	296	5	success	success	NOUN
fsr-3311	296	6	rate	rate	NOUN
fsr-3311	296	7	for	for	ADP
fsr-3311	296	8	each	each	DET
fsr-3311	296	9	combination	combination	NOUN
fsr-3311	296	10	of	of	ADP
fsr-3311	296	11	an	an	DET
fsr-3311	296	12	accumulation	accumulation	NOUN
fsr-3311	296	13	and	and	CCONJ
fsr-3311	296	14	distribution	distribution	NOUN
fsr-3311	296	15	rate	rate	NOUN
fsr-3311	296	16	for	for	ADP
fsr-3311	296	17	the	the	DET
fsr-3311	296	18	hypothetical	hypothetical	ADJ
fsr-3311	296	19	variable	variable	ADJ
fsr-3311	296	20	universal	universal	ADJ
fsr-3311	296	21	life	life	NOUN
fsr-3311	296	22	policy	policy	NOUN
fsr-3311	296	23	with	with	ADP
fsr-3311	296	24	accumulation	accumulation	NOUN
fsr-3311	296	25	rates	rate	NOUN
fsr-3311	296	26	from	from	ADP
fsr-3311	296	27	a	a	DET
fsr-3311	296	28	selected	select	VERB
fsr-3311	296	29	range	range	NOUN
fsr-3311	296	30	of	of	ADP
fsr-3311	296	31	6	6	NUM
fsr-3311	296	32	%	%	NOUN
fsr-3311	296	33	through	through	ADP
fsr-3311	296	34	10	10	NUM
fsr-3311	296	35	%	%	NOUN
fsr-3311	296	36	and	and	CCONJ
fsr-3311	296	37	distribution	distribution	NOUN
fsr-3311	296	38	rates	rate	NOUN
fsr-3311	296	39	from	from	ADP
fsr-3311	296	40	a	a	DET
fsr-3311	296	41	selected	select	VERB
fsr-3311	296	42	range	range	NOUN
fsr-3311	296	43	of	of	ADP
fsr-3311	296	44	8	8	NUM
fsr-3311	296	45	%	%	NOUN
fsr-3311	296	46	through	through	ADP
fsr-3311	296	47	11	11	NUM
fsr-3311	296	48	%	%	NOUN
fsr-3311	296	49	,	,	PUNCT
fsr-3311	296	50	table	table	NOUN
fsr-3311	296	51	2	2	NUM
fsr-3311	296	52	historical	historical	ADJ
fsr-3311	296	53	probability	probability	NOUN
fsr-3311	296	54	of	of	ADP
fsr-3311	296	55	success	success	NOUN
fsr-3311	296	56	for	for	ADP
fsr-3311	296	57	joint	joint	ADJ
fsr-3311	296	58	assumptions	assumption	NOUN
fsr-3311	296	59	with	with	ADP
fsr-3311	296	60	a	a	DET
fsr-3311	296	61	19	19	NUM
fsr-3311	296	62	-	-	PUNCT
fsr-3311	296	63	year	year	NOUN
fsr-3311	296	64	accumulation	accumulation	NOUN
fsr-3311	296	65	period	period	NOUN
fsr-3311	296	66	,	,	PUNCT
fsr-3311	296	67	15	15	NUM
fsr-3311	296	68	-	-	PUNCT
fsr-3311	296	69	year	year	NOUN
fsr-3311	296	70	distribution	distribution	NOUN
fsr-3311	296	71	period	period	NOUN
fsr-3311	296	72	,	,	PUNCT
fsr-3311	296	73	and	and	CCONJ
fsr-3311	296	74	non	non	ADJ
fsr-3311	296	75	-	-	NOUN
fsr-3311	296	76	lapse	lapse	NOUN
fsr-3311	296	77	for	for	ADP
fsr-3311	296	78	an	an	DET
fsr-3311	296	79	additional	additional	ADJ
fsr-3311	296	80	21	21	NUM
fsr-3311	296	81	years	year	NOUN
fsr-3311	296	82	distribution	distribution	NOUN
fsr-3311	296	83	rate	rate	NOUN
fsr-3311	296	84	8	8	NUM
fsr-3311	296	85	8.2	8.2	NUM
fsr-3311	296	86	8.4	8.4	NUM
fsr-3311	296	87	8.6	8.6	NUM
fsr-3311	296	88	8.8	8.8	NUM
fsr-3311	296	89	9	9	NUM
fsr-3311	296	90	9.2	9.2	NUM
fsr-3311	296	91	9.4	9.4	NUM
fsr-3311	296	92	9.6	9.6	NUM
fsr-3311	296	93	9.8	9.8	NUM
fsr-3311	296	94	10	10	NUM
fsr-3311	296	95	10.2	10.2	NUM
fsr-3311	296	96	10.4	10.4	NUM
fsr-3311	296	97	10.6	10.6	NUM
fsr-3311	296	98	10.8	10.8	NUM
fsr-3311	296	99	11	11	NUM
fsr-3311	296	100	accumulate	accumulate	NOUN
fsr-3311	296	101	rate	rate	NOUN
fsr-3311	296	102	6	6	NUM
fsr-3311	296	103	100	100	NUM
fsr-3311	296	104	100	100	NUM
fsr-3311	296	105	100	100	NUM
fsr-3311	296	106	100	100	NUM
fsr-3311	296	107	100	100	NUM
fsr-3311	296	108	100	100	NUM
fsr-3311	296	109	100	100	NUM
fsr-3311	296	110	100	100	NUM
fsr-3311	296	111	98.9	98.9	NUM
fsr-3311	296	112	95.6	95.6	NUM
fsr-3311	296	113	95.6	95.6	NUM
fsr-3311	296	114	94.5	94.5	NUM
fsr-3311	296	115	94.5	94.5	NUM
fsr-3311	296	116	93.4	93.4	NUM
fsr-3311	296	117	93.4	93.4	NUM
fsr-3311	296	118	92.3	92.3	NUM
fsr-3311	296	119	6.2	6.2	NUM
fsr-3311	296	120	100	100	NUM
fsr-3311	296	121	100	100	NUM
fsr-3311	296	122	100	100	NUM
fsr-3311	296	123	100	100	NUM
fsr-3311	296	124	100	100	NUM
fsr-3311	296	125	100	100	NUM
fsr-3311	296	126	100	100	NUM
fsr-3311	296	127	98.9	98.9	NUM
fsr-3311	296	128	95.6	95.6	NUM
fsr-3311	296	129	95.6	95.6	NUM
fsr-3311	296	130	94.5	94.5	NUM
fsr-3311	296	131	94.5	94.5	NUM
fsr-3311	296	132	93.4	93.4	NUM
fsr-3311	296	133	93.4	93.4	NUM
fsr-3311	296	134	92.3	92.3	NUM
fsr-3311	296	135	90.1	90.1	NUM
fsr-3311	296	136	6.4	6.4	NUM
fsr-3311	296	137	100	100	NUM
fsr-3311	296	138	100	100	NUM
fsr-3311	296	139	100	100	NUM
fsr-3311	296	140	100	100	NUM
fsr-3311	296	141	100	100	NUM
fsr-3311	296	142	100	100	NUM
fsr-3311	296	143	98.9	98.9	NUM
fsr-3311	296	144	95.6	95.6	NUM
fsr-3311	296	145	95.6	95.6	NUM
fsr-3311	296	146	94.5	94.5	NUM
fsr-3311	296	147	94.5	94.5	NUM
fsr-3311	296	148	93.4	93.4	NUM
fsr-3311	296	149	93.4	93.4	NUM
fsr-3311	296	150	91.2	91.2	NUM
fsr-3311	296	151	90.1	90.1	NUM
fsr-3311	296	152	85.7	85.7	NUM
fsr-3311	296	153	6.6	6.6	NUM
fsr-3311	296	154	100	100	NUM
fsr-3311	296	155	100	100	NUM
fsr-3311	296	156	100	100	NUM
fsr-3311	296	157	100	100	NUM
fsr-3311	296	158	100	100	NUM
fsr-3311	296	159	98.9	98.9	NUM
fsr-3311	296	160	95.6	95.6	NUM
fsr-3311	296	161	95.6	95.6	NUM
fsr-3311	296	162	94.5	94.5	NUM
fsr-3311	296	163	94.5	94.5	NUM
fsr-3311	296	164	93.4	93.4	NUM
fsr-3311	296	165	93.4	93.4	NUM
fsr-3311	296	166	91.2	91.2	NUM
fsr-3311	296	167	87.9	87.9	NUM
fsr-3311	296	168	84.6	84.6	NUM
fsr-3311	296	169	79.1	79.1	NUM
fsr-3311	296	170	6.8	6.8	NUM
fsr-3311	296	171	100	100	NUM
fsr-3311	296	172	100	100	NUM
fsr-3311	296	173	100	100	NUM
fsr-3311	296	174	100	100	NUM
fsr-3311	296	175	98.9	98.9	NUM
fsr-3311	296	176	95.6	95.6	NUM
fsr-3311	296	177	95.6	95.6	NUM
fsr-3311	296	178	94.5	94.5	NUM
fsr-3311	296	179	94.5	94.5	NUM
fsr-3311	296	180	93.4	93.4	NUM
fsr-3311	296	181	93.4	93.4	NUM
fsr-3311	296	182	91.2	91.2	NUM
fsr-3311	296	183	87.9	87.9	NUM
fsr-3311	296	184	83.5	83.5	NUM
fsr-3311	296	185	78	78	NUM
fsr-3311	296	186	65.9	65.9	NUM
fsr-3311	296	187	7	7	NUM
fsr-3311	296	188	100	100	NUM
fsr-3311	296	189	100	100	NUM
fsr-3311	296	190	100	100	NUM
fsr-3311	296	191	98.9	98.9	NUM
fsr-3311	296	192	95.6	95.6	NUM
fsr-3311	296	193	95.6	95.6	NUM
fsr-3311	296	194	94.5	94.5	NUM
fsr-3311	296	195	94.5	94.5	NUM
fsr-3311	296	196	93.4	93.4	NUM
fsr-3311	296	197	93.4	93.4	NUM
fsr-3311	296	198	91.2	91.2	NUM
fsr-3311	296	199	87.9	87.9	NUM
fsr-3311	296	200	83.5	83.5	NUM
fsr-3311	296	201	76.9	76.9	NUM
fsr-3311	296	202	63.7	63.7	NUM
fsr-3311	296	203	53.8	53.8	NUM
fsr-3311	296	204	7.2	7.2	NUM
fsr-3311	296	205	100	100	NUM
fsr-3311	296	206	100	100	NUM
fsr-3311	296	207	98.9	98.9	NUM
fsr-3311	296	208	95.6	95.6	NUM
fsr-3311	296	209	95.6	95.6	NUM
fsr-3311	296	210	94.5	94.5	NUM
fsr-3311	296	211	94.5	94.5	NUM
fsr-3311	296	212	93.4	93.4	NUM
fsr-3311	296	213	92.3	92.3	NUM
fsr-3311	296	214	91.2	91.2	NUM
fsr-3311	296	215	87.9	87.9	NUM
fsr-3311	296	216	82.4	82.4	NUM
fsr-3311	296	217	74.7	74.7	NUM
fsr-3311	296	218	61.5	61.5	NUM
fsr-3311	296	219	52.7	52.7	NUM
fsr-3311	296	220	50.5	50.5	NUM
fsr-3311	296	221	7.4	7.4	NUM
fsr-3311	296	222	100	100	NUM
fsr-3311	296	223	100	100	NUM
fsr-3311	296	224	95.6	95.6	NUM
fsr-3311	296	225	95.6	95.6	NUM
fsr-3311	296	226	94.5	94.5	NUM
fsr-3311	296	227	94.5	94.5	NUM
fsr-3311	296	228	93.4	93.4	NUM
fsr-3311	296	229	92.3	92.3	NUM
fsr-3311	296	230	91.2	91.2	NUM
fsr-3311	296	231	87.9	87.9	NUM
fsr-3311	296	232	82.4	82.4	NUM
fsr-3311	296	233	72.5	72.5	NUM
fsr-3311	296	234	60.4	60.4	NUM
fsr-3311	296	235	52.7	52.7	NUM
fsr-3311	296	236	50.5	50.5	NUM
fsr-3311	296	237	48.4	48.4	NUM
fsr-3311	296	238	7.6	7.6	NUM
fsr-3311	296	239	100	100	NUM
fsr-3311	296	240	95.6	95.6	NUM
fsr-3311	296	241	95.6	95.6	NUM
fsr-3311	296	242	94.5	94.5	NUM
fsr-3311	296	243	94.5	94.5	NUM
fsr-3311	296	244	93.4	93.4	NUM
fsr-3311	296	245	92.3	92.3	NUM
fsr-3311	296	246	90.1	90.1	NUM
fsr-3311	296	247	86.8	86.8	NUM
fsr-3311	296	248	80.2	80.2	NUM
fsr-3311	296	249	67	67	NUM
fsr-3311	296	250	59.3	59.3	NUM
fsr-3311	296	251	50.5	50.5	NUM
fsr-3311	296	252	49.5	49.5	NUM
fsr-3311	296	253	48.4	48.4	NUM
fsr-3311	296	254	46.2	46.2	NUM
fsr-3311	296	255	7.8	7.8	NUM
fsr-3311	296	256	96.7	96.7	NUM
fsr-3311	296	257	95.6	95.6	NUM
fsr-3311	296	258	94.5	94.5	NUM
fsr-3311	296	259	94.5	94.5	NUM
fsr-3311	296	260	93.4	93.4	NUM
fsr-3311	296	261	92.3	92.3	NUM
fsr-3311	296	262	90.1	90.1	NUM
fsr-3311	296	263	86.8	86.8	NUM
fsr-3311	296	264	79.1	79.1	NUM
fsr-3311	296	265	65.9	65.9	NUM
fsr-3311	296	266	57.1	57.1	NUM
fsr-3311	296	267	50.5	50.5	NUM
fsr-3311	296	268	49.5	49.5	NUM
fsr-3311	296	269	48.4	48.4	NUM
fsr-3311	296	270	46.2	46.2	NUM
fsr-3311	296	271	44	44	NUM
fsr-3311	296	272	8	8	NUM
fsr-3311	296	273	95.6	95.6	NUM
fsr-3311	296	274	94.5	94.5	NUM
fsr-3311	296	275	94.5	94.5	NUM
fsr-3311	296	276	93.4	93.4	NUM
fsr-3311	296	277	92.3	92.3	NUM
fsr-3311	296	278	90.1	90.1	NUM
fsr-3311	296	279	85.7	85.7	NUM
fsr-3311	296	280	79.1	79.1	NUM
fsr-3311	296	281	65.9	65.9	NUM
fsr-3311	296	282	56	56	NUM
fsr-3311	296	283	50.5	50.5	NUM
fsr-3311	296	284	48.4	48.4	NUM
fsr-3311	296	285	48.4	48.4	NUM
fsr-3311	296	286	46.2	46.2	NUM
fsr-3311	296	287	41.8	41.8	NUM
fsr-3311	296	288	40.7	40.7	NUM
fsr-3311	296	289	8.2	8.2	NUM
fsr-3311	296	290	94.5	94.5	NUM
fsr-3311	296	291	94.5	94.5	NUM
fsr-3311	296	292	93.4	93.4	NUM
fsr-3311	296	293	92.3	92.3	NUM
fsr-3311	296	294	90.1	90.1	NUM
fsr-3311	296	295	85.7	85.7	NUM
fsr-3311	296	296	79.1	79.1	NUM
fsr-3311	296	297	65.9	65.9	NUM
fsr-3311	296	298	53.8	53.8	NUM
fsr-3311	296	299	50.5	50.5	NUM
fsr-3311	296	300	48.4	48.4	NUM
fsr-3311	296	301	47.3	47.3	NUM
fsr-3311	296	302	45.1	45.1	NUM
fsr-3311	296	303	41.8	41.8	NUM
fsr-3311	296	304	39.6	39.6	NUM
fsr-3311	296	305	37.4	37.4	NUM
fsr-3311	296	306	8.4	8.4	NUM
fsr-3311	296	307	94.5	94.5	NUM
fsr-3311	296	308	93.4	93.4	NUM
fsr-3311	296	309	92.3	92.3	NUM
fsr-3311	296	310	90.1	90.1	NUM
fsr-3311	296	311	85.7	85.7	NUM
fsr-3311	296	312	79.1	79.1	NUM
fsr-3311	296	313	64.8	64.8	NUM
fsr-3311	296	314	53.8	53.8	NUM
fsr-3311	296	315	50.5	50.5	NUM
fsr-3311	296	316	48.4	48.4	NUM
fsr-3311	296	317	47.3	47.3	NUM
fsr-3311	296	318	45.1	45.1	NUM
fsr-3311	296	319	41.8	41.8	NUM
fsr-3311	296	320	38.5	38.5	NUM
fsr-3311	296	321	37.4	37.4	NUM
fsr-3311	296	322	34.1	34.1	NUM
fsr-3311	296	323	8.6	8.6	NUM
fsr-3311	296	324	93.4	93.4	NUM
fsr-3311	296	325	92.3	92.3	NUM
fsr-3311	296	326	90.1	90.1	NUM
fsr-3311	296	327	85.7	85.7	NUM
fsr-3311	296	328	79.1	79.1	NUM
fsr-3311	296	329	63.7	63.7	NUM
fsr-3311	296	330	53.8	53.8	NUM
fsr-3311	296	331	50.5	50.5	NUM
fsr-3311	296	332	48.4	48.4	NUM
fsr-3311	296	333	47.3	47.3	NUM
fsr-3311	296	334	45.1	45.1	NUM
fsr-3311	296	335	41.8	41.8	NUM
fsr-3311	296	336	37.4	37.4	NUM
fsr-3311	296	337	36.3	36.3	NUM
fsr-3311	296	338	34.1	34.1	NUM
fsr-3311	296	339	34.1	34.1	NUM
fsr-3311	296	340	8.8	8.8	NUM
fsr-3311	296	341	93.4	93.4	NUM
fsr-3311	296	342	91.2	91.2	NUM
fsr-3311	296	343	85.7	85.7	NUM
fsr-3311	296	344	79.1	79.1	NUM
fsr-3311	296	345	63.7	63.7	NUM
fsr-3311	296	346	53.8	53.8	NUM
fsr-3311	296	347	50.5	50.5	NUM
fsr-3311	296	348	48.4	48.4	NUM
fsr-3311	296	349	47.3	47.3	NUM
fsr-3311	296	350	45.1	45.1	NUM
fsr-3311	296	351	41.8	41.8	NUM
fsr-3311	296	352	37.4	37.4	NUM
fsr-3311	296	353	35.2	35.2	NUM
fsr-3311	296	354	34.1	34.1	NUM
fsr-3311	296	355	34.1	34.1	NUM
fsr-3311	296	356	33	33	NUM
fsr-3311	296	357	9	9	NUM
fsr-3311	296	358	91.2	91.2	NUM
fsr-3311	296	359	86.8	86.8	NUM
fsr-3311	296	360	79.1	79.1	NUM
fsr-3311	296	361	63.7	63.7	NUM
fsr-3311	296	362	53.8	53.8	NUM
fsr-3311	296	363	50.5	50.5	NUM
fsr-3311	296	364	48.4	48.4	NUM
fsr-3311	296	365	46.2	46.2	NUM
fsr-3311	296	366	44	44	NUM
fsr-3311	296	367	40.7	40.7	NUM
fsr-3311	296	368	37.4	37.4	NUM
fsr-3311	296	369	35.2	35.2	NUM
fsr-3311	296	370	34.1	34.1	NUM
fsr-3311	296	371	34.1	34.1	NUM
fsr-3311	296	372	31.9	31.9	NUM
fsr-3311	296	373	30.8	30.8	NUM
fsr-3311	296	374	9.2	9.2	NUM
fsr-3311	296	375	87.9	87.9	NUM
fsr-3311	296	376	79.1	79.1	NUM
fsr-3311	296	377	64.8	64.8	NUM
fsr-3311	296	378	53.8	53.8	NUM
fsr-3311	296	379	50.5	50.5	NUM
fsr-3311	296	380	48.4	48.4	NUM
fsr-3311	296	381	46.2	46.2	NUM
fsr-3311	296	382	44	44	NUM
fsr-3311	296	383	40.7	40.7	NUM
fsr-3311	296	384	37.4	37.4	NUM
fsr-3311	296	385	34.1	34.1	NUM
fsr-3311	296	386	34.1	34.1	NUM
fsr-3311	296	387	33	33	NUM
fsr-3311	296	388	30.8	30.8	NUM
fsr-3311	296	389	30.8	30.8	NUM
fsr-3311	296	390	30.8	30.8	NUM
fsr-3311	296	391	9.4	9.4	NUM
fsr-3311	296	392	79.1	79.1	NUM
fsr-3311	296	393	65.9	65.9	NUM
fsr-3311	296	394	53.8	53.8	NUM
fsr-3311	296	395	50.5	50.5	NUM
fsr-3311	296	396	48.4	48.4	NUM
fsr-3311	296	397	46.2	46.2	NUM
fsr-3311	296	398	44	44	NUM
fsr-3311	296	399	39.6	39.6	NUM
fsr-3311	296	400	37.4	37.4	NUM
fsr-3311	296	401	34.1	34.1	NUM
fsr-3311	296	402	34.1	34.1	NUM
fsr-3311	296	403	33	33	NUM
fsr-3311	296	404	30.8	30.8	NUM
fsr-3311	296	405	30.8	30.8	NUM
fsr-3311	296	406	30.8	30.8	NUM
fsr-3311	296	407	28.6	28.6	NUM
fsr-3311	296	408	9.6	9.6	NUM
fsr-3311	296	409	65.9	65.9	NUM
fsr-3311	296	410	53.8	53.8	NUM
fsr-3311	296	411	50.5	50.5	NUM
fsr-3311	296	412	48.4	48.4	NUM
fsr-3311	296	413	46.2	46.2	NUM
fsr-3311	296	414	42.9	42.9	NUM
fsr-3311	296	415	39.6	39.6	NUM
fsr-3311	296	416	37.4	37.4	NUM
fsr-3311	296	417	34.1	34.1	NUM
fsr-3311	296	418	34.1	34.1	NUM
fsr-3311	296	419	33	33	NUM
fsr-3311	296	420	30.8	30.8	NUM
fsr-3311	296	421	30.8	30.8	NUM
fsr-3311	296	422	30.8	30.8	NUM
fsr-3311	296	423	28.6	28.6	NUM
fsr-3311	296	424	27.5	27.5	NUM
fsr-3311	296	425	9.8	9.8	NUM
fsr-3311	296	426	53.8	53.8	NUM
fsr-3311	296	427	50.5	50.5	NUM
fsr-3311	296	428	48.4	48.4	NUM
fsr-3311	296	429	46.2	46.2	NUM
fsr-3311	296	430	41.8	41.8	NUM
fsr-3311	296	431	39.6	39.6	NUM
fsr-3311	296	432	37.4	37.4	NUM
fsr-3311	296	433	34.1	34.1	NUM
fsr-3311	296	434	34.1	34.1	NUM
fsr-3311	296	435	33	33	NUM
fsr-3311	296	436	30.8	30.8	NUM
fsr-3311	296	437	30.8	30.8	NUM
fsr-3311	296	438	30.8	30.8	NUM
fsr-3311	296	439	27.5	27.5	NUM
fsr-3311	296	440	27.5	27.5	NUM
fsr-3311	296	441	27.5	27.5	NUM
fsr-3311	296	442	10	10	NUM
fsr-3311	296	443	50.5	50.5	NUM
fsr-3311	296	444	48.4	48.4	NUM
fsr-3311	296	445	46.2	46.2	NUM
fsr-3311	296	446	41.8	41.8	NUM
fsr-3311	296	447	39.6	39.6	NUM
fsr-3311	296	448	37.4	37.4	NUM
fsr-3311	296	449	34.1	34.1	NUM
fsr-3311	296	450	34.1	34.1	NUM
fsr-3311	296	451	31.9	31.9	NUM
fsr-3311	296	452	30.8	30.8	NUM
fsr-3311	296	453	30.8	30.8	NUM
fsr-3311	296	454	30.8	30.8	NUM
fsr-3311	296	455	27.5	27.5	NUM
fsr-3311	296	456	27.5	27.5	NUM
fsr-3311	296	457	27.5	27.5	NUM
fsr-3311	296	458	25.3	25.3	NUM
fsr-3311	296	459	base	base	NOUN
fsr-3311	296	460	case	case	NOUN
fsr-3311	296	461	for	for	ADP
fsr-3311	296	462	45	45	NUM
fsr-3311	296	463	-	-	PUNCT
fsr-3311	296	464	year	year	NOUN
fsr-3311	296	465	old	old	ADJ
fsr-3311	296	466	preferred	preferred	ADJ
fsr-3311	296	467	non	non	ADJ
fsr-3311	296	468	-	-	ADJ
fsr-3311	296	469	smoker	smoker	ADJ
fsr-3311	296	470	male	male	NOUN
fsr-3311	296	471	.	.	PUNCT
fsr-3311	297	1	233r	233r	PROPN
fsr-3311	297	2	.	.	PUNCT
fsr-3311	298	1	delibero	delibero	PROPN
fsr-3311	298	2	,	,	PUNCT
fsr-3311	298	3	w.d	w.d	PROPN
fsr-3311	298	4	.	.	PROPN
fsr-3311	298	5	pfau	pfau	NOUN
fsr-3311	298	6	/	/	SYM
fsr-3311	298	7	financial	financial	ADJ
fsr-3311	298	8	services	service	NOUN
fsr-3311	298	9	review	review	VERB
fsr-3311	298	10	26	26	NUM
fsr-3311	298	11	(	(	PUNCT
fsr-3311	298	12	2017	2017	NUM
fsr-3311	298	13	)	)	PUNCT
fsr-3311	298	14	221–240	221–240	NUM
fsr-3311	298	15	all	all	PRON
fsr-3311	298	16	in	in	ADP
fsr-3311	298	17	0.2	0.2	NUM
fsr-3311	298	18	%	%	NOUN
fsr-3311	298	19	increments	increment	NOUN
fsr-3311	298	20	.	.	PUNCT
fsr-3311	299	1	the	the	DET
fsr-3311	299	2	combined	combined	ADJ
fsr-3311	299	3	accumulation	accumulation	NOUN
fsr-3311	299	4	and	and	CCONJ
fsr-3311	299	5	distribution	distribution	NOUN
fsr-3311	299	6	rates	rate	NOUN
fsr-3311	299	7	are	be	AUX
fsr-3311	299	8	cash	cash	NOUN
fsr-3311	299	9	flow	flow	NOUN
fsr-3311	299	10	generation	generation	NOUN
fsr-3311	299	11	focused	focus	VERB
fsr-3311	299	12	and	and	CCONJ
fsr-3311	299	13	would	would	AUX
fsr-3311	299	14	look	look	VERB
fsr-3311	299	15	different	different	ADJ
fsr-3311	299	16	if	if	SCONJ
fsr-3311	299	17	the	the	DET
fsr-3311	299	18	intended	intend	VERB
fsr-3311	299	19	goal	goal	NOUN
fsr-3311	299	20	was	be	AUX
fsr-3311	299	21	to	to	PART
fsr-3311	299	22	provide	provide	VERB
fsr-3311	299	23	more	more	ADJ
fsr-3311	299	24	consideration	consideration	NOUN
fsr-3311	299	25	to	to	ADP
fsr-3311	299	26	the	the	DET
fsr-3311	299	27	death	death	NOUN
fsr-3311	299	28	benefit	benefit	NOUN
fsr-3311	299	29	feature	feature	NOUN
fsr-3311	299	30	.	.	PUNCT
fsr-3311	300	1	across	across	ADP
fsr-3311	300	2	the	the	DET
fsr-3311	300	3	range	range	NOUN
fsr-3311	300	4	of	of	ADP
fsr-3311	300	5	accumulation	accumulation	NOUN
fsr-3311	300	6	and	and	CCONJ
fsr-3311	300	7	distribution	distribution	NOUN
fsr-3311	300	8	rates	rate	NOUN
fsr-3311	300	9	,	,	PUNCT
fsr-3311	300	10	multiple	multiple	ADJ
fsr-3311	300	11	combinations	combination	NOUN
fsr-3311	300	12	allowed	allow	VERB
fsr-3311	300	13	for	for	ADP
fsr-3311	300	14	a	a	DET
fsr-3311	300	15	95	95	NUM
fsr-3311	300	16	%	%	NOUN
fsr-3311	300	17	or	or	CCONJ
fsr-3311	300	18	greater	great	ADJ
fsr-3311	300	19	historical	historical	ADJ
fsr-3311	300	20	success	success	NOUN
fsr-3311	300	21	.	.	PUNCT
fsr-3311	301	1	the	the	DET
fsr-3311	301	2	table	table	NOUN
fsr-3311	301	3	shows	show	VERB
fsr-3311	301	4	that	that	SCONJ
fsr-3311	301	5	within	within	ADP
fsr-3311	301	6	the	the	DET
fsr-3311	301	7	specified	specified	ADJ
fsr-3311	301	8	6	6	NUM
fsr-3311	301	9	%	%	NOUN
fsr-3311	301	10	to	to	PART
fsr-3311	301	11	10	10	NUM
fsr-3311	301	12	%	%	NOUN
fsr-3311	301	13	accumulation	accumulation	NOUN
fsr-3311	301	14	rate	rate	NOUN
fsr-3311	301	15	range	range	NOUN
fsr-3311	301	16	and	and	CCONJ
fsr-3311	301	17	8	8	NUM
fsr-3311	301	18	%	%	NOUN
fsr-3311	301	19	to	to	PART
fsr-3311	301	20	11	11	NUM
fsr-3311	301	21	%	%	NOUN
fsr-3311	301	22	distribution	distribution	NOUN
fsr-3311	301	23	rate	rate	NOUN
fsr-3311	301	24	range	range	NOUN
fsr-3311	301	25	,	,	PUNCT
fsr-3311	301	26	the	the	DET
fsr-3311	301	27	upper	upper	ADJ
fsr-3311	301	28	limit	limit	NOUN
fsr-3311	301	29	for	for	ADP
fsr-3311	301	30	the	the	DET
fsr-3311	301	31	accumulation	accumulation	NOUN
fsr-3311	301	32	rate	rate	NOUN
fsr-3311	301	33	is	be	AUX
fsr-3311	301	34	8	8	NUM
fsr-3311	301	35	%	%	NOUN
fsr-3311	301	36	,	,	PUNCT
fsr-3311	301	37	with	with	ADP
fsr-3311	301	38	anything	anything	PRON
fsr-3311	301	39	greater	great	ADJ
fsr-3311	301	40	resulting	result	VERB
fsr-3311	301	41	in	in	ADP
fsr-3311	301	42	less	less	ADJ
fsr-3311	301	43	than	than	ADP
fsr-3311	301	44	95	95	NUM
fsr-3311	301	45	%	%	NOUN
fsr-3311	301	46	success	success	NOUN
fsr-3311	301	47	for	for	ADP
fsr-3311	301	48	the	the	DET
fsr-3311	301	49	lowest	low	ADJ
fsr-3311	301	50	distribution	distribution	NOUN
fsr-3311	301	51	rate	rate	NOUN
fsr-3311	301	52	shown	show	VERB
fsr-3311	301	53	of	of	ADP
fsr-3311	301	54	8	8	NUM
fsr-3311	301	55	%	%	NOUN
fsr-3311	301	56	.	.	PUNCT
fsr-3311	302	1	an	an	DET
fsr-3311	302	2	8	8	NUM
fsr-3311	302	3	%	%	NOUN
fsr-3311	302	4	accumulation	accumulation	NOUN
fsr-3311	302	5	rate	rate	NOUN
fsr-3311	302	6	combined	combine	VERB
fsr-3311	302	7	with	with	ADP
fsr-3311	302	8	an	an	DET
fsr-3311	302	9	8	8	NUM
fsr-3311	302	10	%	%	NOUN
fsr-3311	302	11	distribution	distribution	NOUN
fsr-3311	302	12	rate	rate	NOUN
fsr-3311	302	13	results	result	NOUN
fsr-3311	302	14	in	in	ADP
fsr-3311	302	15	a	a	DET
fsr-3311	302	16	95.6	95.6	NUM
fsr-3311	302	17	%	%	NOUN
fsr-3311	302	18	probability	probability	NOUN
fsr-3311	302	19	of	of	ADP
fsr-3311	302	20	success	success	NOUN
fsr-3311	302	21	.	.	PUNCT
fsr-3311	303	1	in	in	ADP
fsr-3311	303	2	addition	addition	NOUN
fsr-3311	303	3	,	,	PUNCT
fsr-3311	303	4	the	the	DET
fsr-3311	303	5	table	table	NOUN
fsr-3311	303	6	shows	show	VERB
fsr-3311	303	7	that	that	SCONJ
fsr-3311	303	8	within	within	ADP
fsr-3311	303	9	the	the	DET
fsr-3311	303	10	specified	specified	ADJ
fsr-3311	303	11	ranges	range	NOUN
fsr-3311	303	12	the	the	DET
fsr-3311	303	13	upper	upper	ADJ
fsr-3311	303	14	limit	limit	NOUN
fsr-3311	303	15	for	for	ADP
fsr-3311	303	16	a	a	DET
fsr-3311	303	17	distribution	distribution	NOUN
fsr-3311	303	18	rate	rate	NOUN
fsr-3311	303	19	is	be	AUX
fsr-3311	303	20	10	10	NUM
fsr-3311	303	21	%	%	NOUN
fsr-3311	303	22	,	,	PUNCT
fsr-3311	303	23	with	with	ADP
fsr-3311	303	24	anything	anything	PRON
fsr-3311	303	25	greater	great	ADJ
fsr-3311	303	26	having	have	VERB
fsr-3311	303	27	a	a	DET
fsr-3311	303	28	less	less	ADJ
fsr-3311	303	29	than	than	ADP
fsr-3311	303	30	95	95	NUM
fsr-3311	303	31	%	%	NOUN
fsr-3311	303	32	success	success	NOUN
fsr-3311	303	33	rate	rate	NOUN
fsr-3311	303	34	with	with	ADP
fsr-3311	303	35	the	the	DET
fsr-3311	303	36	lowest	low	ADJ
fsr-3311	303	37	accumulation	accumulation	NOUN
fsr-3311	303	38	rate	rate	NOUN
fsr-3311	303	39	shown	show	VERB
fsr-3311	303	40	of	of	ADP
fsr-3311	303	41	6	6	NUM
fsr-3311	303	42	%	%	NOUN
fsr-3311	303	43	.	.	PUNCT
fsr-3311	304	1	a	a	DET
fsr-3311	304	2	10	10	NUM
fsr-3311	304	3	%	%	NOUN
fsr-3311	304	4	distribution	distribution	NOUN
fsr-3311	304	5	rate	rate	NOUN
fsr-3311	304	6	results	result	NOUN
fsr-3311	304	7	from	from	ADP
fsr-3311	304	8	the	the	DET
fsr-3311	304	9	accumulation	accumulation	NOUN
fsr-3311	304	10	rate	rate	NOUN
fsr-3311	304	11	being	be	AUX
fsr-3311	304	12	6	6	NUM
fsr-3311	304	13	%	%	NOUN
fsr-3311	304	14	.	.	PUNCT
fsr-3311	305	1	it	it	PRON
fsr-3311	305	2	is	be	AUX
fsr-3311	305	3	also	also	ADV
fsr-3311	305	4	important	important	ADJ
fsr-3311	305	5	to	to	PART
fsr-3311	305	6	note	note	VERB
fsr-3311	305	7	that	that	SCONJ
fsr-3311	305	8	a	a	DET
fsr-3311	305	9	combination	combination	NOUN
fsr-3311	305	10	of	of	ADP
fsr-3311	305	11	a	a	DET
fsr-3311	305	12	7.6	7.6	NUM
fsr-3311	305	13	%	%	NOUN
fsr-3311	305	14	accumulation	accumulation	NOUN
fsr-3311	305	15	rate	rate	NOUN
fsr-3311	305	16	with	with	ADP
fsr-3311	305	17	an	an	DET
fsr-3311	305	18	8	8	NUM
fsr-3311	305	19	%	%	NOUN
fsr-3311	305	20	distribution	distribution	NOUN
fsr-3311	305	21	rate	rate	NOUN
fsr-3311	305	22	had	have	VERB
fsr-3311	305	23	a	a	DET
fsr-3311	305	24	100	100	NUM
fsr-3311	305	25	%	%	NOUN
fsr-3311	305	26	historical	historical	ADJ
fsr-3311	305	27	probability	probability	NOUN
fsr-3311	305	28	of	of	ADP
fsr-3311	305	29	success	success	NOUN
fsr-3311	305	30	,	,	PUNCT
fsr-3311	305	31	which	which	PRON
fsr-3311	305	32	represents	represent	VERB
fsr-3311	305	33	the	the	DET
fsr-3311	305	34	highest	high	ADJ
fsr-3311	305	35	accumulation	accumulation	NOUN
fsr-3311	305	36	rate	rate	NOUN
fsr-3311	305	37	to	to	PART
fsr-3311	305	38	do	do	VERB
fsr-3311	305	39	so	so	ADV
fsr-3311	305	40	.	.	PUNCT
fsr-3311	306	1	with	with	ADP
fsr-3311	306	2	a	a	DET
fsr-3311	306	3	6	6	NUM
fsr-3311	306	4	%	%	NOUN
fsr-3311	306	5	accumulation	accumulation	NOUN
fsr-3311	306	6	rate	rate	NOUN
fsr-3311	306	7	,	,	PUNCT
fsr-3311	306	8	a	a	DET
fsr-3311	306	9	9.4	9.4	NUM
fsr-3311	306	10	%	%	NOUN
fsr-3311	306	11	distribution	distribution	NOUN
fsr-3311	306	12	rate	rate	NOUN
fsr-3311	306	13	also	also	ADV
fsr-3311	306	14	results	result	VERB
fsr-3311	306	15	in	in	ADP
fsr-3311	306	16	a	a	DET
fsr-3311	306	17	100	100	NUM
fsr-3311	306	18	%	%	NOUN
fsr-3311	306	19	historical	historical	ADJ
fsr-3311	306	20	probability	probability	NOUN
fsr-3311	306	21	of	of	ADP
fsr-3311	306	22	success	success	NOUN
fsr-3311	306	23	.	.	PUNCT
fsr-3311	307	1	upon	upon	SCONJ
fsr-3311	307	2	further	further	ADJ
fsr-3311	307	3	testing	testing	NOUN
fsr-3311	307	4	of	of	ADP
fsr-3311	307	5	the	the	DET
fsr-3311	307	6	combined	combine	VERB
fsr-3311	307	7	accumulation	accumulation	NOUN
fsr-3311	307	8	and	and	CCONJ
fsr-3311	307	9	distribution	distribution	NOUN
fsr-3311	307	10	rates	rate	NOUN
fsr-3311	307	11	providing	provide	VERB
fsr-3311	307	12	at	at	ADP
fsr-3311	307	13	least	least	ADJ
fsr-3311	307	14	a	a	DET
fsr-3311	307	15	95	95	NUM
fsr-3311	307	16	%	%	NOUN
fsr-3311	307	17	probability	probability	NOUN
fsr-3311	307	18	of	of	ADP
fsr-3311	307	19	success	success	NOUN
fsr-3311	307	20	,	,	PUNCT
fsr-3311	307	21	the	the	DET
fsr-3311	307	22	combination	combination	NOUN
fsr-3311	307	23	that	that	PRON
fsr-3311	307	24	generated	generate	VERB
fsr-3311	307	25	the	the	DET
fsr-3311	307	26	highest	high	ADJ
fsr-3311	307	27	supplemental	supplemental	ADJ
fsr-3311	307	28	cash	cash	NOUN
fsr-3311	307	29	flow	flow	NOUN
fsr-3311	307	30	from	from	ADP
fsr-3311	307	31	the	the	DET
fsr-3311	307	32	hypothetical	hypothetical	ADJ
fsr-3311	307	33	variable	variable	ADJ
fsr-3311	307	34	universal	universal	ADJ
fsr-3311	307	35	life	life	NOUN
fsr-3311	307	36	policy	policy	NOUN
fsr-3311	307	37	was	be	AUX
fsr-3311	307	38	a	a	DET
fsr-3311	307	39	7	7	NUM
fsr-3311	307	40	%	%	NOUN
fsr-3311	307	41	accumulation	accumulation	NOUN
fsr-3311	307	42	rate	rate	NOUN
fsr-3311	307	43	with	with	ADP
fsr-3311	307	44	a	a	DET
fsr-3311	307	45	9	9	NUM
fsr-3311	307	46	%	%	NOUN
fsr-3311	307	47	distribution	distribution	NOUN
fsr-3311	307	48	rate	rate	NOUN
fsr-3311	307	49	.	.	PUNCT
fsr-3311	308	1	this	this	DET
fsr-3311	308	2	combination	combination	NOUN
fsr-3311	308	3	supported	support	VERB
fsr-3311	308	4	distributions	distribution	NOUN
fsr-3311	308	5	of	of	ADP
fsr-3311	308	6	$	$	SYM
fsr-3311	308	7	158,453	158,453	NUM
fsr-3311	308	8	.	.	PUNCT
fsr-3311	309	1	the	the	DET
fsr-3311	309	2	vul	vul	NOUN
fsr-3311	309	3	rates	rate	NOUN
fsr-3311	309	4	have	have	AUX
fsr-3311	309	5	been	be	AUX
fsr-3311	309	6	determined	determine	VERB
fsr-3311	309	7	with	with	ADP
fsr-3311	309	8	an	an	DET
fsr-3311	309	9	approach	approach	NOUN
fsr-3311	309	10	like	like	ADP
fsr-3311	309	11	bengen	bengen	NOUN
fsr-3311	309	12	’s	’s	PART
fsr-3311	309	13	(	(	PUNCT
fsr-3311	309	14	2004	2004	NUM
fsr-3311	309	15	)	)	PUNCT
fsr-3311	309	16	safemax	safemax	VERB
fsr-3311	309	17	4	4	NUM
fsr-3311	309	18	%	%	NOUN
fsr-3311	309	19	rule	rule	NOUN
fsr-3311	309	20	approach	approach	NOUN
fsr-3311	309	21	,	,	PUNCT
fsr-3311	309	22	utilizing	utilize	VERB
fsr-3311	309	23	rolling	rolling	ADJ
fsr-3311	309	24	historical	historical	ADJ
fsr-3311	309	25	equity	equity	NOUN
fsr-3311	309	26	returns	return	NOUN
fsr-3311	309	27	to	to	PART
fsr-3311	309	28	determine	determine	VERB
fsr-3311	309	29	the	the	DET
fsr-3311	309	30	maximum	maximum	ADJ
fsr-3311	309	31	feasible	feasible	ADJ
fsr-3311	309	32	numbers	number	NOUN
fsr-3311	309	33	for	for	ADP
fsr-3311	309	34	a	a	DET
fsr-3311	309	35	given	give	VERB
fsr-3311	309	36	historical	historical	ADJ
fsr-3311	309	37	probability	probability	NOUN
fsr-3311	309	38	of	of	ADP
fsr-3311	309	39	success	success	NOUN
fsr-3311	309	40	.	.	PUNCT
fsr-3311	310	1	the	the	DET
fsr-3311	310	2	base	base	NOUN
fsr-3311	310	3	case	case	NOUN
fsr-3311	310	4	scenario	scenario	NOUN
fsr-3311	310	5	for	for	ADP
fsr-3311	310	6	this	this	DET
fsr-3311	310	7	research	research	NOUN
fsr-3311	310	8	utilizes	utilize	VERB
fsr-3311	310	9	$	$	SYM
fsr-3311	310	10	50,000	50,000	NUM
fsr-3311	310	11	annual	annual	ADJ
fsr-3311	310	12	premiums	premium	NOUN
fsr-3311	310	13	,	,	PUNCT
fsr-3311	310	14	however	however	ADV
fsr-3311	310	15	,	,	PUNCT
fsr-3311	310	16	additional	additional	ADJ
fsr-3311	310	17	premium	premium	NOUN
fsr-3311	310	18	scenarios	scenario	NOUN
fsr-3311	310	19	were	be	AUX
fsr-3311	310	20	tested	test	VERB
fsr-3311	310	21	for	for	ADP
fsr-3311	310	22	$	$	SYM
fsr-3311	310	23	10,000	10,000	NUM
fsr-3311	310	24	and	and	CCONJ
fsr-3311	310	25	$	$	SYM
fsr-3311	310	26	25,000	25,000	NUM
fsr-3311	310	27	(	(	PUNCT
fsr-3311	310	28	20	20	NUM
fsr-3311	310	29	%	%	NOUN
fsr-3311	310	30	and	and	CCONJ
fsr-3311	310	31	50	50	NUM
fsr-3311	310	32	%	%	NOUN
fsr-3311	310	33	of	of	ADP
fsr-3311	310	34	the	the	DET
fsr-3311	310	35	base	base	NOUN
fsr-3311	310	36	case	case	NOUN
fsr-3311	310	37	premiums	premium	NOUN
fsr-3311	310	38	,	,	PUNCT
fsr-3311	310	39	respectively	respectively	ADV
fsr-3311	310	40	)	)	PUNCT
fsr-3311	310	41	.	.	PUNCT
fsr-3311	311	1	these	these	DET
fsr-3311	311	2	scenarios	scenario	NOUN
fsr-3311	311	3	resulted	result	VERB
fsr-3311	311	4	in	in	ADP
fsr-3311	311	5	19.2	19.2	NUM
fsr-3311	311	6	%	%	NOUN
fsr-3311	311	7	and	and	CCONJ
fsr-3311	311	8	49.5	49.5	NUM
fsr-3311	311	9	%	%	NOUN
fsr-3311	311	10	of	of	ADP
fsr-3311	311	11	the	the	DET
fsr-3311	311	12	base	base	NOUN
fsr-3311	311	13	case	case	NOUN
fsr-3311	311	14	cash	cash	NOUN
fsr-3311	311	15	flow	flow	NOUN
fsr-3311	311	16	,	,	PUNCT
fsr-3311	311	17	respectively	respectively	ADV
fsr-3311	311	18	.	.	PUNCT
fsr-3311	312	1	the	the	DET
fsr-3311	312	2	majority	majority	NOUN
fsr-3311	312	3	of	of	ADP
fsr-3311	312	4	the	the	DET
fsr-3311	312	5	life	life	NOUN
fsr-3311	312	6	insurance	insurance	NOUN
fsr-3311	312	7	policy	policy	NOUN
fsr-3311	312	8	expenses	expense	NOUN
fsr-3311	312	9	are	be	AUX
fsr-3311	312	10	linear	linear	ADJ
fsr-3311	312	11	with	with	ADP
fsr-3311	312	12	only	only	ADV
fsr-3311	312	13	the	the	DET
fsr-3311	312	14	monthly	monthly	ADJ
fsr-3311	312	15	policy	policy	NOUN
fsr-3311	312	16	administrative	administrative	ADJ
fsr-3311	312	17	expense	expense	NOUN
fsr-3311	312	18	being	be	AUX
fsr-3311	312	19	a	a	DET
fsr-3311	312	20	fixed	fix	VERB
fsr-3311	312	21	cost	cost	NOUN
fsr-3311	312	22	.	.	PUNCT
fsr-3311	313	1	this	this	PRON
fsr-3311	313	2	results	result	VERB
fsr-3311	313	3	in	in	ADP
fsr-3311	313	4	a	a	DET
fsr-3311	313	5	fairly	fairly	ADV
fsr-3311	313	6	linear	linear	ADJ
fsr-3311	313	7	relationship	relationship	NOUN
fsr-3311	313	8	between	between	ADP
fsr-3311	313	9	premiums	premium	NOUN
fsr-3311	313	10	and	and	CCONJ
fsr-3311	313	11	cash	cash	NOUN
fsr-3311	313	12	flow	flow	NOUN
fsr-3311	313	13	generation	generation	NOUN
fsr-3311	313	14	.	.	PUNCT
fsr-3311	314	1	in	in	ADP
fsr-3311	314	2	addition	addition	NOUN
fsr-3311	314	3	to	to	ADP
fsr-3311	314	4	the	the	DET
fsr-3311	314	5	base	base	NOUN
fsr-3311	314	6	scenario	scenario	NOUN
fsr-3311	314	7	of	of	ADP
fsr-3311	314	8	this	this	DET
fsr-3311	314	9	research	research	NOUN
fsr-3311	314	10	study	study	NOUN
fsr-3311	314	11	,	,	PUNCT
fsr-3311	314	12	involving	involve	VERB
fsr-3311	314	13	a	a	DET
fsr-3311	314	14	45	45	NUM
fsr-3311	314	15	-	-	PUNCT
fsr-3311	314	16	year	year	NOUN
fsr-3311	314	17	old	old	ADJ
fsr-3311	314	18	male	male	NOUN
fsr-3311	314	19	in	in	ADP
fsr-3311	314	20	preferred	preferred	ADJ
fsr-3311	314	21	non	non	ADJ
fsr-3311	314	22	-	-	ADJ
fsr-3311	314	23	smoker	smoker	ADJ
fsr-3311	314	24	health	health	NOUN
fsr-3311	314	25	supplementing	supplement	VERB
fsr-3311	314	26	cash	cash	NOUN
fsr-3311	314	27	flow	flow	NOUN
fsr-3311	314	28	for	for	ADP
fsr-3311	314	29	15	15	NUM
fsr-3311	314	30	years	year	NOUN
fsr-3311	314	31	,	,	PUNCT
fsr-3311	314	32	further	further	ADJ
fsr-3311	314	33	analyses	analysis	NOUN
fsr-3311	314	34	provide	provide	VERB
fsr-3311	314	35	scenarios	scenario	NOUN
fsr-3311	314	36	with	with	ADP
fsr-3311	314	37	the	the	DET
fsr-3311	314	38	assumption	assumption	NOUN
fsr-3311	314	39	of	of	ADP
fsr-3311	314	40	a	a	DET
fsr-3311	314	41	standard	standard	ADJ
fsr-3311	314	42	non	non	ADJ
fsr-3311	314	43	-	-	ADJ
fsr-3311	314	44	smoker	smoker	ADJ
fsr-3311	314	45	health	health	NOUN
fsr-3311	314	46	classification	classification	NOUN
fsr-3311	314	47	as	as	ADV
fsr-3311	314	48	well	well	ADV
fsr-3311	314	49	as	as	ADP
fsr-3311	314	50	for	for	ADP
fsr-3311	314	51	varying	vary	VERB
fsr-3311	314	52	accumulation	accumulation	NOUN
fsr-3311	314	53	and	and	CCONJ
fsr-3311	314	54	distribution	distribution	NOUN
fsr-3311	314	55	periods	period	NOUN
fsr-3311	314	56	.	.	PUNCT
fsr-3311	315	1	table	table	NOUN
fsr-3311	315	2	3	3	NUM
fsr-3311	315	3	summarizes	summarize	NOUN
fsr-3311	315	4	the	the	DET
fsr-3311	315	5	success	success	NOUN
fsr-3311	315	6	rate	rate	NOUN
fsr-3311	315	7	for	for	ADP
fsr-3311	315	8	each	each	DET
fsr-3311	315	9	combination	combination	NOUN
fsr-3311	315	10	of	of	ADP
fsr-3311	315	11	an	an	DET
fsr-3311	315	12	accumulation	accumulation	NOUN
fsr-3311	315	13	and	and	CCONJ
fsr-3311	315	14	distribution	distribution	NOUN
fsr-3311	315	15	rate	rate	NOUN
fsr-3311	315	16	for	for	ADP
fsr-3311	315	17	the	the	DET
fsr-3311	315	18	hypothetical	hypothetical	ADJ
fsr-3311	315	19	variable	variable	ADJ
fsr-3311	315	20	universal	universal	ADJ
fsr-3311	315	21	life	life	NOUN
fsr-3311	315	22	policy	policy	NOUN
fsr-3311	315	23	assuming	assume	VERB
fsr-3311	315	24	a	a	DET
fsr-3311	315	25	standard	standard	ADJ
fsr-3311	315	26	non	non	ADJ
fsr-3311	315	27	-	-	ADJ
fsr-3311	315	28	smoker	smoker	ADJ
fsr-3311	315	29	health	health	NOUN
fsr-3311	315	30	classification	classification	NOUN
fsr-3311	315	31	with	with	ADP
fsr-3311	315	32	accumulation	accumulation	NOUN
fsr-3311	315	33	rates	rate	NOUN
fsr-3311	315	34	from	from	ADP
fsr-3311	315	35	a	a	DET
fsr-3311	315	36	selected	select	VERB
fsr-3311	315	37	range	range	NOUN
fsr-3311	315	38	of	of	ADP
fsr-3311	315	39	5	5	NUM
fsr-3311	315	40	%	%	NOUN
fsr-3311	315	41	through	through	ADP
fsr-3311	315	42	10	10	NUM
fsr-3311	315	43	%	%	NOUN
fsr-3311	315	44	and	and	CCONJ
fsr-3311	315	45	distribution	distribution	NOUN
fsr-3311	315	46	rates	rate	NOUN
fsr-3311	315	47	from	from	ADP
fsr-3311	315	48	a	a	DET
fsr-3311	315	49	selected	select	VERB
fsr-3311	315	50	range	range	NOUN
fsr-3311	315	51	of	of	ADP
fsr-3311	315	52	7	7	NUM
fsr-3311	315	53	%	%	NOUN
fsr-3311	315	54	through	through	ADP
fsr-3311	315	55	10.75	10.75	NUM
fsr-3311	315	56	%	%	NOUN
fsr-3311	315	57	,	,	PUNCT
fsr-3311	315	58	all	all	PRON
fsr-3311	315	59	in	in	ADP
fsr-3311	315	60	0.25	0.25	NUM
fsr-3311	315	61	%	%	NOUN
fsr-3311	315	62	increments	increment	NOUN
fsr-3311	315	63	.	.	PUNCT
fsr-3311	316	1	the	the	DET
fsr-3311	316	2	change	change	NOUN
fsr-3311	316	3	in	in	ADP
fsr-3311	316	4	health	health	NOUN
fsr-3311	316	5	classification	classification	NOUN
fsr-3311	316	6	from	from	ADP
fsr-3311	316	7	preferred	preferred	ADJ
fsr-3311	316	8	health	health	NOUN
fsr-3311	316	9	to	to	ADP
fsr-3311	316	10	standard	standard	ADJ
fsr-3311	316	11	health	health	NOUN
fsr-3311	316	12	resulted	result	VERB
fsr-3311	316	13	in	in	ADP
fsr-3311	316	14	a	a	DET
fsr-3311	316	15	0.50	0.50	NUM
fsr-3311	316	16	%	%	NOUN
fsr-3311	316	17	decrease	decrease	NOUN
fsr-3311	316	18	,	,	PUNCT
fsr-3311	316	19	7	7	NUM
fsr-3311	316	20	%	%	NOUN
fsr-3311	316	21	to	to	PART
fsr-3311	316	22	6.5	6.5	NUM
fsr-3311	316	23	%	%	NOUN
fsr-3311	316	24	,	,	PUNCT
fsr-3311	316	25	in	in	ADP
fsr-3311	316	26	the	the	DET
fsr-3311	316	27	accumulation	accumulation	NOUN
fsr-3311	316	28	rate	rate	NOUN
fsr-3311	316	29	with	with	ADP
fsr-3311	316	30	the	the	DET
fsr-3311	316	31	same	same	ADJ
fsr-3311	316	32	9	9	NUM
fsr-3311	316	33	%	%	NOUN
fsr-3311	316	34	distribution	distribution	NOUN
fsr-3311	316	35	rate	rate	NOUN
fsr-3311	316	36	.	.	PUNCT
fsr-3311	317	1	this	this	DET
fsr-3311	317	2	combination	combination	NOUN
fsr-3311	317	3	supports	support	VERB
fsr-3311	317	4	annual	annual	ADJ
fsr-3311	317	5	distributions	distribution	NOUN
fsr-3311	317	6	of	of	ADP
fsr-3311	317	7	$	$	SYM
fsr-3311	317	8	145,210	145,210	NUM
fsr-3311	317	9	,	,	PUNCT
fsr-3311	317	10	a	a	DET
fsr-3311	317	11	decrease	decrease	NOUN
fsr-3311	317	12	from	from	ADP
fsr-3311	317	13	the	the	DET
fsr-3311	317	14	$	$	SYM
fsr-3311	317	15	158,453	158,453	NUM
fsr-3311	317	16	annual	annual	ADJ
fsr-3311	317	17	distributions	distribution	NOUN
fsr-3311	317	18	with	with	ADP
fsr-3311	317	19	the	the	DET
fsr-3311	317	20	assumed	assumed	ADJ
fsr-3311	317	21	preferred	preferred	ADJ
fsr-3311	317	22	health	health	NOUN
fsr-3311	317	23	.	.	PUNCT
fsr-3311	318	1	for	for	ADP
fsr-3311	318	2	individuals	individual	NOUN
fsr-3311	318	3	in	in	ADP
fsr-3311	318	4	poor	poor	ADJ
fsr-3311	318	5	health	health	NOUN
fsr-3311	318	6	,	,	PUNCT
fsr-3311	318	7	this	this	PRON
fsr-3311	318	8	may	may	AUX
fsr-3311	318	9	be	be	AUX
fsr-3311	318	10	a	a	DET
fsr-3311	318	11	less	less	ADV
fsr-3311	318	12	viable	viable	ADJ
fsr-3311	318	13	strategy	strategy	NOUN
fsr-3311	318	14	based	base	VERB
fsr-3311	318	15	on	on	ADP
fsr-3311	318	16	the	the	DET
fsr-3311	318	17	higher	high	ADJ
fsr-3311	318	18	costs	cost	NOUN
fsr-3311	318	19	of	of	ADP
fsr-3311	318	20	insurance	insurance	NOUN
fsr-3311	318	21	.	.	PUNCT
fsr-3311	319	1	a	a	DET
fsr-3311	319	2	standard	standard	ADJ
fsr-3311	319	3	health	health	NOUN
fsr-3311	319	4	rating	rating	NOUN
fsr-3311	319	5	results	result	NOUN
fsr-3311	319	6	in	in	ADP
fsr-3311	319	7	a	a	DET
fsr-3311	319	8	�	�	NOUN
fsr-3311	319	9	8.4	8.4	NUM
fsr-3311	319	10	%	%	NOUN
fsr-3311	319	11	cash	cash	NOUN
fsr-3311	319	12	flow	flow	NOUN
fsr-3311	319	13	reduction	reduction	NOUN
fsr-3311	319	14	within	within	ADP
fsr-3311	319	15	the	the	DET
fsr-3311	319	16	given	give	VERB
fsr-3311	319	17	parameters	parameter	NOUN
fsr-3311	319	18	,	,	PUNCT
fsr-3311	319	19	with	with	ADP
fsr-3311	319	20	further	further	ADJ
fsr-3311	319	21	reductions	reduction	NOUN
fsr-3311	319	22	expected	expect	VERB
fsr-3311	319	23	for	for	ADP
fsr-3311	319	24	substandard	substandard	ADJ
fsr-3311	319	25	health	health	NOUN
fsr-3311	319	26	.	.	PUNCT
fsr-3311	320	1	234	234	NUM
fsr-3311	320	2	r.	r.	PROPN
fsr-3311	320	3	delibero	delibero	PROPN
fsr-3311	320	4	,	,	PUNCT
fsr-3311	320	5	w.d	w.d	PROPN
fsr-3311	320	6	.	.	PROPN
fsr-3311	320	7	pfau	pfau	NOUN
fsr-3311	320	8	/	/	SYM
fsr-3311	320	9	financial	financial	ADJ
fsr-3311	320	10	services	service	NOUN
fsr-3311	320	11	review	review	VERB
fsr-3311	320	12	26	26	NUM
fsr-3311	320	13	(	(	PUNCT
fsr-3311	320	14	2017	2017	NUM
fsr-3311	320	15	)	)	PUNCT
fsr-3311	320	16	221–240	221–240	NUM
fsr-3311	320	17	table	table	NOUN
fsr-3311	320	18	4	4	NUM
fsr-3311	320	19	summarizes	summarize	VERB
fsr-3311	320	20	the	the	DET
fsr-3311	320	21	corresponding	corresponding	ADJ
fsr-3311	320	22	accumulation	accumulation	NOUN
fsr-3311	320	23	and	and	CCONJ
fsr-3311	320	24	distribution	distribution	NOUN
fsr-3311	320	25	rates	rate	NOUN
fsr-3311	320	26	for	for	ADP
fsr-3311	320	27	a	a	DET
fsr-3311	320	28	35	35	NUM
fsr-3311	320	29	,	,	PUNCT
fsr-3311	320	30	45	45	NUM
fsr-3311	320	31	,	,	PUNCT
fsr-3311	320	32	and	and	CCONJ
fsr-3311	320	33	55	55	NUM
fsr-3311	320	34	-	-	PUNCT
fsr-3311	320	35	year	year	NOUN
fsr-3311	320	36	-	-	PUNCT
fsr-3311	320	37	old	old	ADJ
fsr-3311	320	38	male	male	NOUN
fsr-3311	320	39	in	in	ADP
fsr-3311	320	40	preferred	preferred	ADJ
fsr-3311	320	41	non	non	ADJ
fsr-3311	320	42	-	-	ADJ
fsr-3311	320	43	smoker	smoker	ADJ
fsr-3311	320	44	health	health	NOUN
fsr-3311	320	45	,	,	PUNCT
fsr-3311	320	46	with	with	ADP
fsr-3311	320	47	15	15	NUM
fsr-3311	320	48	,	,	PUNCT
fsr-3311	320	49	20	20	NUM
fsr-3311	320	50	,	,	PUNCT
fsr-3311	320	51	and	and	CCONJ
fsr-3311	320	52	30	30	NUM
fsr-3311	320	53	-	-	PUNCT
fsr-3311	320	54	year	year	NOUN
fsr-3311	320	55	distribution	distribution	NOUN
fsr-3311	320	56	periods	period	NOUN
fsr-3311	320	57	.	.	PUNCT
fsr-3311	321	1	it	it	PRON
fsr-3311	321	2	is	be	AUX
fsr-3311	321	3	important	important	ADJ
fsr-3311	321	4	to	to	PART
fsr-3311	321	5	note	note	VERB
fsr-3311	321	6	that	that	SCONJ
fsr-3311	321	7	retirement	retirement	NOUN
fsr-3311	321	8	stays	stay	VERB
fsr-3311	321	9	at	at	ADP
fsr-3311	321	10	age	age	NOUN
fsr-3311	321	11	65	65	NUM
fsr-3311	321	12	,	,	PUNCT
fsr-3311	321	13	which	which	PRON
fsr-3311	321	14	is	be	AUX
fsr-3311	321	15	the	the	DET
fsr-3311	321	16	first	first	ADJ
fsr-3311	321	17	year	year	NOUN
fsr-3311	321	18	a	a	DET
fsr-3311	321	19	distribution	distribution	NOUN
fsr-3311	321	20	occurs	occur	VERB
fsr-3311	321	21	.	.	PUNCT
fsr-3311	322	1	shorter	short	ADJ
fsr-3311	322	2	accumulation	accumulation	NOUN
fsr-3311	322	3	periods	period	NOUN
fsr-3311	322	4	and	and	CCONJ
fsr-3311	322	5	longer	long	ADJ
fsr-3311	322	6	income	income	NOUN
fsr-3311	322	7	periods	period	NOUN
fsr-3311	322	8	both	both	DET
fsr-3311	322	9	work	work	VERB
fsr-3311	322	10	to	to	PART
fsr-3311	322	11	reduce	reduce	VERB
fsr-3311	322	12	the	the	DET
fsr-3311	322	13	combined	combine	VERB
fsr-3311	322	14	feasible	feasible	ADJ
fsr-3311	322	15	accumulation	accumulation	NOUN
fsr-3311	322	16	and	and	CCONJ
fsr-3311	322	17	distribution	distribution	NOUN
fsr-3311	322	18	rates	rate	NOUN
fsr-3311	322	19	.	.	PUNCT
fsr-3311	323	1	to	to	PART
fsr-3311	323	2	compare	compare	VERB
fsr-3311	323	3	the	the	DET
fsr-3311	323	4	life	life	NOUN
fsr-3311	323	5	insurance	insurance	NOUN
fsr-3311	323	6	design	design	NOUN
fsr-3311	323	7	to	to	ADP
fsr-3311	323	8	a	a	DET
fsr-3311	323	9	more	more	ADV
fsr-3311	323	10	traditional	traditional	ADJ
fsr-3311	323	11	investment	investment	NOUN
fsr-3311	323	12	portfolio	portfolio	NOUN
fsr-3311	323	13	,	,	PUNCT
fsr-3311	323	14	examples	example	NOUN
fsr-3311	323	15	will	will	AUX
fsr-3311	323	16	use	use	VERB
fsr-3311	323	17	the	the	DET
fsr-3311	323	18	same	same	ADJ
fsr-3311	323	19	specified	specify	VERB
fsr-3311	323	20	parameters	parameter	NOUN
fsr-3311	323	21	,	,	PUNCT
fsr-3311	323	22	including	include	VERB
fsr-3311	323	23	amount	amount	NOUN
fsr-3311	323	24	of	of	ADP
fsr-3311	323	25	investment	investment	NOUN
fsr-3311	323	26	,	,	PUNCT
fsr-3311	323	27	and	and	CCONJ
fsr-3311	323	28	length	length	NOUN
fsr-3311	323	29	of	of	ADP
fsr-3311	323	30	accumulation	accumulation	NOUN
fsr-3311	323	31	and	and	CCONJ
fsr-3311	323	32	distribution	distribution	NOUN
fsr-3311	323	33	periods	period	NOUN
fsr-3311	323	34	.	.	PUNCT
fsr-3311	324	1	utilizing	utilize	VERB
fsr-3311	324	2	the	the	DET
fsr-3311	324	3	same	same	ADJ
fsr-3311	324	4	historical	historical	ADJ
fsr-3311	324	5	equity	equity	NOUN
fsr-3311	324	6	returns	return	NOUN
fsr-3311	324	7	,	,	PUNCT
fsr-3311	324	8	a	a	DET
fsr-3311	324	9	probability	probability	NOUN
fsr-3311	324	10	of	of	ADP
fsr-3311	324	11	success	success	NOUN
fsr-3311	324	12	for	for	ADP
fsr-3311	324	13	generating	generate	VERB
fsr-3311	324	14	the	the	DET
fsr-3311	324	15	same	same	ADJ
fsr-3311	324	16	after	after	ADP
fsr-3311	324	17	-	-	PUNCT
fsr-3311	324	18	tax	tax	NOUN
fsr-3311	324	19	distributions	distribution	NOUN
fsr-3311	324	20	inside	inside	ADP
fsr-3311	324	21	both	both	CCONJ
fsr-3311	324	22	a	a	DET
fsr-3311	324	23	qualified	qualified	ADJ
fsr-3311	324	24	and	and	CCONJ
fsr-3311	324	25	non	non	ADJ
fsr-3311	324	26	-	-	ADJ
fsr-3311	324	27	qualified	qualified	ADJ
fsr-3311	324	28	account	account	NOUN
fsr-3311	324	29	determines	determine	VERB
fsr-3311	324	30	whether	whether	SCONJ
fsr-3311	324	31	the	the	DET
fsr-3311	324	32	tax	tax	NOUN
fsr-3311	324	33	advantages	advantage	NOUN
fsr-3311	324	34	overcome	overcome	VERB
fsr-3311	324	35	the	the	DET
fsr-3311	324	36	life	life	NOUN
fsr-3311	324	37	insurance	insurance	NOUN
fsr-3311	324	38	policy	policy	NOUN
fsr-3311	324	39	expenses	expense	NOUN
fsr-3311	324	40	.	.	PUNCT
fsr-3311	325	1	there	there	PRON
fsr-3311	325	2	are	be	VERB
fsr-3311	325	3	several	several	ADJ
fsr-3311	325	4	different	different	ADJ
fsr-3311	325	5	types	type	NOUN
fsr-3311	325	6	of	of	ADP
fsr-3311	325	7	investment	investment	NOUN
fsr-3311	325	8	accounts	account	NOUN
fsr-3311	325	9	,	,	PUNCT
fsr-3311	325	10	because	because	SCONJ
fsr-3311	325	11	they	they	PRON
fsr-3311	325	12	vary	vary	VERB
fsr-3311	325	13	table	table	NOUN
fsr-3311	325	14	3	3	NUM
fsr-3311	325	15	historical	historical	ADJ
fsr-3311	325	16	probability	probability	NOUN
fsr-3311	325	17	of	of	ADP
fsr-3311	325	18	success	success	NOUN
fsr-3311	325	19	for	for	ADP
fsr-3311	325	20	joint	joint	ADJ
fsr-3311	325	21	assumptions	assumption	NOUN
fsr-3311	325	22	with	with	ADP
fsr-3311	325	23	a	a	DET
fsr-3311	325	24	19	19	NUM
fsr-3311	325	25	-	-	PUNCT
fsr-3311	325	26	year	year	NOUN
fsr-3311	325	27	accumulation	accumulation	NOUN
fsr-3311	325	28	period	period	NOUN
fsr-3311	325	29	,	,	PUNCT
fsr-3311	325	30	15	15	NUM
fsr-3311	325	31	-	-	PUNCT
fsr-3311	325	32	year	year	NOUN
fsr-3311	325	33	distribution	distribution	NOUN
fsr-3311	325	34	period	period	NOUN
fsr-3311	325	35	,	,	PUNCT
fsr-3311	325	36	and	and	CCONJ
fsr-3311	325	37	21	21	NUM
fsr-3311	325	38	years	year	NOUN
fsr-3311	325	39	of	of	ADP
fsr-3311	325	40	additional	additional	ADJ
fsr-3311	325	41	non	non	NOUN
fsr-3311	325	42	-	-	NOUN
fsr-3311	325	43	lapse	lapse	NOUN
fsr-3311	325	44	for	for	ADP
fsr-3311	325	45	a	a	DET
fsr-3311	325	46	45	45	NUM
fsr-3311	325	47	-	-	PUNCT
fsr-3311	325	48	year	year	NOUN
fsr-3311	325	49	old	old	ADJ
fsr-3311	325	50	nonsmoker	nonsmoker	NOUN
fsr-3311	325	51	with	with	ADP
fsr-3311	325	52	a	a	DET
fsr-3311	325	53	standard	standard	ADJ
fsr-3311	325	54	health	health	NOUN
fsr-3311	325	55	classification	classification	NOUN
fsr-3311	325	56	distribution	distribution	NOUN
fsr-3311	325	57	rate	rate	NOUN
fsr-3311	325	58	7	7	NUM
fsr-3311	325	59	7.25	7.25	NUM
fsr-3311	325	60	7.5	7.5	NUM
fsr-3311	325	61	7.75	7.75	NUM
fsr-3311	325	62	8	8	NUM
fsr-3311	325	63	8.25	8.25	NUM
fsr-3311	325	64	8.5	8.5	NUM
fsr-3311	325	65	8.75	8.75	NUM
fsr-3311	325	66	9	9	NUM
fsr-3311	325	67	9.25	9.25	NUM
fsr-3311	325	68	9.5	9.5	NUM
fsr-3311	325	69	9.75	9.75	NUM
fsr-3311	325	70	10	10	NUM
fsr-3311	325	71	10.25	10.25	NUM
fsr-3311	325	72	10.5	10.5	NUM
fsr-3311	325	73	10.75	10.75	NUM
fsr-3311	325	74	accumulate	accumulate	NOUN
fsr-3311	325	75	rate	rate	NOUN
fsr-3311	325	76	6	6	NUM
fsr-3311	325	77	100	100	NUM
fsr-3311	325	78	100	100	NUM
fsr-3311	325	79	100	100	NUM
fsr-3311	325	80	100	100	NUM
fsr-3311	325	81	100	100	NUM
fsr-3311	325	82	100	100	NUM
fsr-3311	325	83	100	100	NUM
fsr-3311	325	84	100	100	NUM
fsr-3311	325	85	100	100	NUM
fsr-3311	325	86	98.9	98.9	NUM
fsr-3311	325	87	95.6	95.6	NUM
fsr-3311	325	88	94.5	94.5	NUM
fsr-3311	325	89	94.5	94.5	NUM
fsr-3311	325	90	93.4	93.4	NUM
fsr-3311	325	91	93.4	93.4	NUM
fsr-3311	325	92	91.2	91.2	NUM
fsr-3311	325	93	6.25	6.25	NUM
fsr-3311	325	94	100	100	NUM
fsr-3311	325	95	100	100	NUM
fsr-3311	325	96	100	100	NUM
fsr-3311	325	97	100	100	NUM
fsr-3311	325	98	100	100	NUM
fsr-3311	325	99	100	100	NUM
fsr-3311	325	100	100	100	NUM
fsr-3311	325	101	100	100	NUM
fsr-3311	325	102	98.9	98.9	NUM
fsr-3311	325	103	95.6	95.6	NUM
fsr-3311	325	104	94.5	94.5	NUM
fsr-3311	325	105	94.5	94.5	NUM
fsr-3311	325	106	93.4	93.4	NUM
fsr-3311	325	107	93.4	93.4	NUM
fsr-3311	325	108	91.2	91.2	NUM
fsr-3311	325	109	87.9	87.9	NUM
fsr-3311	325	110	6.5	6.5	NUM
fsr-3311	325	111	100	100	NUM
fsr-3311	325	112	100	100	NUM
fsr-3311	325	113	100	100	NUM
fsr-3311	325	114	100	100	NUM
fsr-3311	325	115	100	100	NUM
fsr-3311	325	116	100	100	NUM
fsr-3311	325	117	100	100	NUM
fsr-3311	325	118	98.9	98.9	NUM
fsr-3311	325	119	95.6	95.6	NUM
fsr-3311	325	120	94.5	94.5	NUM
fsr-3311	325	121	94.5	94.5	NUM
fsr-3311	325	122	93.4	93.4	NUM
fsr-3311	325	123	93.4	93.4	NUM
fsr-3311	325	124	91.2	91.2	NUM
fsr-3311	325	125	87.9	87.9	NUM
fsr-3311	325	126	80.2	80.2	NUM
fsr-3311	325	127	6.75	6.75	NUM
fsr-3311	325	128	100	100	NUM
fsr-3311	325	129	100	100	NUM
fsr-3311	325	130	100	100	NUM
fsr-3311	325	131	100	100	NUM
fsr-3311	325	132	100	100	NUM
fsr-3311	325	133	100	100	NUM
fsr-3311	325	134	98.9	98.9	NUM
fsr-3311	325	135	95.6	95.6	NUM
fsr-3311	325	136	94.5	94.5	NUM
fsr-3311	325	137	94.5	94.5	NUM
fsr-3311	325	138	93.4	93.4	NUM
fsr-3311	325	139	93.4	93.4	NUM
fsr-3311	325	140	91.2	91.2	NUM
fsr-3311	325	141	85.7	85.7	NUM
fsr-3311	325	142	79.1	79.1	NUM
fsr-3311	325	143	67	67	NUM
fsr-3311	325	144	7	7	NUM
fsr-3311	325	145	100	100	NUM
fsr-3311	325	146	100	100	NUM
fsr-3311	325	147	100	100	NUM
fsr-3311	325	148	100	100	NUM
fsr-3311	325	149	100	100	NUM
fsr-3311	325	150	98.9	98.9	NUM
fsr-3311	325	151	95.6	95.6	NUM
fsr-3311	325	152	94.5	94.5	NUM
fsr-3311	325	153	94.5	94.5	NUM
fsr-3311	325	154	93.4	93.4	NUM
fsr-3311	325	155	93.4	93.4	NUM
fsr-3311	325	156	91.2	91.2	NUM
fsr-3311	325	157	84.6	84.6	NUM
fsr-3311	325	158	79.1	79.1	NUM
fsr-3311	325	159	63.7	63.7	NUM
fsr-3311	325	160	52.7	52.7	NUM
fsr-3311	325	161	7.25	7.25	NUM
fsr-3311	325	162	100	100	NUM
fsr-3311	325	163	100	100	NUM
fsr-3311	325	164	100	100	NUM
fsr-3311	325	165	100	100	NUM
fsr-3311	325	166	100	100	NUM
fsr-3311	325	167	95.6	95.6	NUM
fsr-3311	325	168	94.5	94.5	NUM
fsr-3311	325	169	94.5	94.5	NUM
fsr-3311	325	170	93.4	93.4	NUM
fsr-3311	325	171	93.4	93.4	NUM
fsr-3311	325	172	91.2	91.2	NUM
fsr-3311	325	173	83.5	83.5	NUM
fsr-3311	325	174	75.8	75.8	NUM
fsr-3311	325	175	63.7	63.7	NUM
fsr-3311	325	176	51.6	51.6	NUM
fsr-3311	325	177	49.5	49.5	NUM
fsr-3311	325	178	7.5	7.5	NUM
fsr-3311	325	179	100	100	NUM
fsr-3311	325	180	100	100	NUM
fsr-3311	325	181	100	100	NUM
fsr-3311	325	182	100	100	NUM
fsr-3311	325	183	95.6	95.6	NUM
fsr-3311	325	184	94.5	94.5	NUM
fsr-3311	325	185	94.5	94.5	NUM
fsr-3311	325	186	93.4	93.4	NUM
fsr-3311	325	187	93.4	93.4	NUM
fsr-3311	325	188	90.1	90.1	NUM
fsr-3311	325	189	83.5	83.5	NUM
fsr-3311	325	190	75.8	75.8	NUM
fsr-3311	325	191	61.5	61.5	NUM
fsr-3311	325	192	51.6	51.6	NUM
fsr-3311	325	193	49.5	49.5	NUM
fsr-3311	325	194	47.3	47.3	NUM
fsr-3311	325	195	7.75	7.75	NUM
fsr-3311	325	196	100	100	NUM
fsr-3311	325	197	100	100	NUM
fsr-3311	325	198	100	100	NUM
fsr-3311	325	199	97.8	97.8	NUM
fsr-3311	325	200	94.5	94.5	NUM
fsr-3311	325	201	94.5	94.5	NUM
fsr-3311	325	202	93.4	93.4	NUM
fsr-3311	325	203	93.4	93.4	NUM
fsr-3311	325	204	90.1	90.1	NUM
fsr-3311	325	205	83.5	83.5	NUM
fsr-3311	325	206	73.6	73.6	NUM
fsr-3311	325	207	58.2	58.2	NUM
fsr-3311	325	208	51.6	51.6	NUM
fsr-3311	325	209	49.5	49.5	NUM
fsr-3311	325	210	47.3	47.3	NUM
fsr-3311	325	211	45.1	45.1	NUM
fsr-3311	325	212	8	8	NUM
fsr-3311	325	213	100	100	NUM
fsr-3311	325	214	100	100	NUM
fsr-3311	325	215	97.8	97.8	NUM
fsr-3311	325	216	95.6	95.6	NUM
fsr-3311	325	217	94.5	94.5	NUM
fsr-3311	325	218	93.4	93.4	NUM
fsr-3311	325	219	93.4	93.4	NUM
fsr-3311	325	220	90.1	90.1	NUM
fsr-3311	325	221	83.5	83.5	NUM
fsr-3311	325	222	71.4	71.4	NUM
fsr-3311	325	223	57.1	57.1	NUM
fsr-3311	325	224	51.6	51.6	NUM
fsr-3311	325	225	49.5	49.5	NUM
fsr-3311	325	226	47.3	47.3	NUM
fsr-3311	325	227	44	44	NUM
fsr-3311	325	228	40.7	40.7	NUM
fsr-3311	325	229	8.25	8.25	NUM
fsr-3311	325	230	100	100	NUM
fsr-3311	325	231	97.8	97.8	NUM
fsr-3311	325	232	95.6	95.6	NUM
fsr-3311	325	233	94.5	94.5	NUM
fsr-3311	325	234	93.4	93.4	NUM
fsr-3311	325	235	93.4	93.4	NUM
fsr-3311	325	236	90.1	90.1	NUM
fsr-3311	325	237	83.5	83.5	NUM
fsr-3311	325	238	71.4	71.4	NUM
fsr-3311	325	239	57.1	57.1	NUM
fsr-3311	325	240	50.5	50.5	NUM
fsr-3311	325	241	49.5	49.5	NUM
fsr-3311	325	242	47.3	47.3	NUM
fsr-3311	325	243	42.9	42.9	NUM
fsr-3311	325	244	38.5	38.5	NUM
fsr-3311	325	245	37.4	37.4	NUM
fsr-3311	325	246	8.5	8.5	NUM
fsr-3311	325	247	98.9	98.9	NUM
fsr-3311	325	248	95.6	95.6	NUM
fsr-3311	325	249	94.5	94.5	NUM
fsr-3311	325	250	93.4	93.4	NUM
fsr-3311	325	251	93.4	93.4	NUM
fsr-3311	325	252	91.2	91.2	NUM
fsr-3311	325	253	83.5	83.5	NUM
fsr-3311	325	254	71.4	71.4	NUM
fsr-3311	325	255	57.1	57.1	NUM
fsr-3311	325	256	50.5	50.5	NUM
fsr-3311	325	257	48.4	48.4	NUM
fsr-3311	325	258	47.3	47.3	NUM
fsr-3311	325	259	42.9	42.9	NUM
fsr-3311	325	260	37.4	37.4	NUM
fsr-3311	325	261	37.4	37.4	NUM
fsr-3311	325	262	34.1	34.1	NUM
fsr-3311	325	263	8.75	8.75	NUM
fsr-3311	325	264	95.6	95.6	NUM
fsr-3311	325	265	94.5	94.5	NUM
fsr-3311	325	266	93.4	93.4	NUM
fsr-3311	325	267	93.4	93.4	NUM
fsr-3311	325	268	91.2	91.2	NUM
fsr-3311	325	269	83.5	83.5	NUM
fsr-3311	325	270	71.4	71.4	NUM
fsr-3311	325	271	57.1	57.1	NUM
fsr-3311	325	272	50.5	50.5	NUM
fsr-3311	325	273	48.4	48.4	NUM
fsr-3311	325	274	47.3	47.3	NUM
fsr-3311	325	275	41.8	41.8	NUM
fsr-3311	325	276	37.4	37.4	NUM
fsr-3311	325	277	37.4	37.4	NUM
fsr-3311	325	278	34.1	34.1	NUM
fsr-3311	325	279	34.1	34.1	NUM
fsr-3311	325	280	9	9	NUM
fsr-3311	325	281	94.5	94.5	NUM
fsr-3311	325	282	94.5	94.5	NUM
fsr-3311	325	283	93.4	93.4	NUM
fsr-3311	325	284	91.2	91.2	NUM
fsr-3311	325	285	83.5	83.5	NUM
fsr-3311	325	286	72.5	72.5	NUM
fsr-3311	325	287	57.1	57.1	NUM
fsr-3311	325	288	50.5	50.5	NUM
fsr-3311	325	289	48.4	48.4	NUM
fsr-3311	325	290	46.2	46.2	NUM
fsr-3311	325	291	41.8	41.8	NUM
fsr-3311	325	292	37.4	37.4	NUM
fsr-3311	325	293	35.2	35.2	NUM
fsr-3311	325	294	34.1	34.1	NUM
fsr-3311	325	295	33	33	NUM
fsr-3311	325	296	30.8	30.8	NUM
fsr-3311	325	297	9.25	9.25	NUM
fsr-3311	325	298	94.5	94.5	NUM
fsr-3311	325	299	93.4	93.4	NUM
fsr-3311	325	300	91.2	91.2	NUM
fsr-3311	325	301	84.6	84.6	NUM
fsr-3311	325	302	75.8	75.8	NUM
fsr-3311	325	303	57.1	57.1	NUM
fsr-3311	325	304	50.5	50.5	NUM
fsr-3311	325	305	48.4	48.4	NUM
fsr-3311	325	306	46.2	46.2	NUM
fsr-3311	325	307	40.7	40.7	NUM
fsr-3311	325	308	37.4	37.4	NUM
fsr-3311	325	309	35.2	35.2	NUM
fsr-3311	325	310	34.1	34.1	NUM
fsr-3311	325	311	33	33	NUM
fsr-3311	325	312	30.8	30.8	NUM
fsr-3311	325	313	30.8	30.8	NUM
fsr-3311	325	314	9.5	9.5	NUM
fsr-3311	325	315	93.4	93.4	NUM
fsr-3311	325	316	91.2	91.2	NUM
fsr-3311	325	317	85.7	85.7	NUM
fsr-3311	325	318	75.8	75.8	NUM
fsr-3311	325	319	58.2	58.2	NUM
fsr-3311	325	320	50.5	50.5	NUM
fsr-3311	325	321	48.4	48.4	NUM
fsr-3311	325	322	46.2	46.2	NUM
fsr-3311	325	323	40.7	40.7	NUM
fsr-3311	325	324	37.4	37.4	NUM
fsr-3311	325	325	35.2	35.2	NUM
fsr-3311	325	326	34.1	34.1	NUM
fsr-3311	325	327	33	33	NUM
fsr-3311	325	328	30.8	30.8	NUM
fsr-3311	325	329	30.8	30.8	NUM
fsr-3311	325	330	28.6	28.6	NUM
fsr-3311	325	331	9.75	9.75	NUM
fsr-3311	325	332	92.3	92.3	NUM
fsr-3311	325	333	87.9	87.9	NUM
fsr-3311	325	334	79.1	79.1	NUM
fsr-3311	325	335	60.4	60.4	NUM
fsr-3311	325	336	50.5	50.5	NUM
fsr-3311	325	337	48.4	48.4	NUM
fsr-3311	325	338	46.2	46.2	NUM
fsr-3311	325	339	40.7	40.7	NUM
fsr-3311	325	340	37.4	37.4	NUM
fsr-3311	325	341	34.1	34.1	NUM
fsr-3311	325	342	34.1	34.1	NUM
fsr-3311	325	343	31.9	31.9	NUM
fsr-3311	325	344	30.8	30.8	NUM
fsr-3311	325	345	30.8	30.8	NUM
fsr-3311	325	346	27.5	27.5	NUM
fsr-3311	325	347	27.5	27.5	NUM
fsr-3311	325	348	10	10	NUM
fsr-3311	325	349	89	89	NUM
fsr-3311	325	350	79.1	79.1	NUM
fsr-3311	325	351	63.7	63.7	NUM
fsr-3311	325	352	51.6	51.6	NUM
fsr-3311	325	353	48.4	48.4	NUM
fsr-3311	325	354	46.2	46.2	NUM
fsr-3311	325	355	40.7	40.7	NUM
fsr-3311	325	356	37.4	37.4	NUM
fsr-3311	325	357	34.1	34.1	NUM
fsr-3311	325	358	34.1	34.1	NUM
fsr-3311	325	359	30.8	30.8	NUM
fsr-3311	325	360	30.8	30.8	NUM
fsr-3311	325	361	30.8	30.8	NUM
fsr-3311	325	362	27.5	27.5	NUM
fsr-3311	325	363	27.5	27.5	NUM
fsr-3311	325	364	26.4	26.4	NUM
fsr-3311	325	365	table	table	NOUN
fsr-3311	325	366	4	4	NUM
fsr-3311	325	367	joint	joint	ADJ
fsr-3311	325	368	assumptions	assumption	NOUN
fsr-3311	325	369	summary	summary	NOUN
fsr-3311	325	370	for	for	ADP
fsr-3311	325	371	accumulation	accumulation	NOUN
fsr-3311	325	372	and	and	CCONJ
fsr-3311	325	373	distribution	distribution	NOUN
fsr-3311	325	374	rates	rate	NOUN
fsr-3311	325	375	for	for	ADP
fsr-3311	325	376	different	different	ADJ
fsr-3311	325	377	ages	age	NOUN
fsr-3311	325	378	and	and	CCONJ
fsr-3311	325	379	distribution	distribution	NOUN
fsr-3311	325	380	lengths	length	NOUN
fsr-3311	325	381	based	base	VERB
fsr-3311	325	382	on	on	ADP
fsr-3311	325	383	retirement	retirement	NOUN
fsr-3311	325	384	at	at	ADP
fsr-3311	325	385	age	age	NOUN
fsr-3311	325	386	65	65	NUM
fsr-3311	325	387	age	age	NOUN
fsr-3311	325	388	35	35	NUM
fsr-3311	325	389	(	(	PUNCT
fsr-3311	325	390	29	29	NUM
fsr-3311	325	391	-	-	PUNCT
fsr-3311	325	392	year	year	NOUN
fsr-3311	325	393	accumulation	accumulation	NOUN
fsr-3311	325	394	)	)	PUNCT
fsr-3311	325	395	45	45	NUM
fsr-3311	325	396	(	(	PUNCT
fsr-3311	325	397	19	19	NUM
fsr-3311	325	398	-	-	PUNCT
fsr-3311	325	399	year	year	NOUN
fsr-3311	325	400	accumulation	accumulation	NOUN
fsr-3311	325	401	)	)	PUNCT
fsr-3311	325	402	55	55	NUM
fsr-3311	325	403	(	(	PUNCT
fsr-3311	325	404	9	9	NUM
fsr-3311	325	405	-	-	PUNCT
fsr-3311	325	406	year	year	NOUN
fsr-3311	325	407	accumulation	accumulation	NOUN
fsr-3311	325	408	)	)	PUNCT
fsr-3311	325	409	income	income	NOUN
fsr-3311	325	410	duration	duration	NOUN
fsr-3311	325	411	15	15	NUM
fsr-3311	325	412	7.50	7.50	NUM
fsr-3311	325	413	%	%	NOUN
fsr-3311	325	414	8.75	8.75	NUM
fsr-3311	325	415	%	%	NOUN
fsr-3311	325	416	7.00	7.00	NUM
fsr-3311	325	417	%	%	NOUN
fsr-3311	325	418	9.00	9.00	NUM
fsr-3311	325	419	%	%	NOUN
fsr-3311	325	420	6.75	6.75	NUM
fsr-3311	325	421	%	%	NOUN
fsr-3311	325	422	7.75	7.75	NUM
fsr-3311	325	423	%	%	NOUN
fsr-3311	325	424	20	20	NUM
fsr-3311	325	425	7.50	7.50	NUM
fsr-3311	325	426	%	%	NOUN
fsr-3311	325	427	7.75	7.75	NUM
fsr-3311	325	428	%	%	NOUN
fsr-3311	325	429	7.00	7.00	NUM
fsr-3311	325	430	%	%	NOUN
fsr-3311	325	431	7.75	7.75	NUM
fsr-3311	325	432	%	%	NOUN
fsr-3311	325	433	7.00	7.00	NUM
fsr-3311	325	434	%	%	NOUN
fsr-3311	325	435	6.75	6.75	NUM
fsr-3311	325	436	%	%	NOUN
fsr-3311	325	437	30	30	NUM
fsr-3311	325	438	7.50	7.50	NUM
fsr-3311	325	439	%	%	NOUN
fsr-3311	325	440	6.75	6.75	NUM
fsr-3311	325	441	%	%	NOUN
fsr-3311	325	442	7.00	7.00	NUM
fsr-3311	325	443	%	%	NOUN
fsr-3311	325	444	6.50	6.50	NUM
fsr-3311	325	445	%	%	NOUN
fsr-3311	325	446	6.75	6.75	NUM
fsr-3311	325	447	%	%	NOUN
fsr-3311	325	448	6.00	6.00	NUM
fsr-3311	325	449	%	%	NOUN
fsr-3311	325	450	accumulation	accumulation	NOUN
fsr-3311	325	451	/	/	SYM
fsr-3311	325	452	distribution	distribution	NOUN
fsr-3311	325	453	rates	rate	NOUN
fsr-3311	325	454	.	.	PUNCT
fsr-3311	326	1	each	each	DET
fsr-3311	326	2	scenario	scenario	NOUN
fsr-3311	326	3	assumes	assume	VERB
fsr-3311	326	4	retirement	retirement	NOUN
fsr-3311	326	5	at	at	ADP
fsr-3311	326	6	age	age	NOUN
fsr-3311	326	7	65	65	NUM
fsr-3311	326	8	which	which	PRON
fsr-3311	326	9	is	be	AUX
fsr-3311	326	10	the	the	DET
fsr-3311	326	11	first	first	ADJ
fsr-3311	326	12	distribution	distribution	NOUN
fsr-3311	326	13	year	year	NOUN
fsr-3311	326	14	.	.	PUNCT
fsr-3311	327	1	all	all	DET
fsr-3311	327	2	scenarios	scenario	NOUN
fsr-3311	327	3	continue	continue	VERB
fsr-3311	327	4	to	to	PART
fsr-3311	327	5	monitor	monitor	VERB
fsr-3311	327	6	and	and	CCONJ
fsr-3311	327	7	avoid	avoid	VERB
fsr-3311	327	8	a	a	DET
fsr-3311	327	9	policy	policy	NOUN
fsr-3311	327	10	lapse	lapse	NOUN
fsr-3311	327	11	through	through	ADP
fsr-3311	327	12	age	age	NOUN
fsr-3311	327	13	100	100	NUM
fsr-3311	327	14	.	.	PUNCT
fsr-3311	328	1	235r	235r	PROPN
fsr-3311	328	2	.	.	PUNCT
fsr-3311	329	1	delibero	delibero	PROPN
fsr-3311	329	2	,	,	PUNCT
fsr-3311	329	3	w.d	w.d	PROPN
fsr-3311	329	4	.	.	PROPN
fsr-3311	329	5	pfau	pfau	NOUN
fsr-3311	329	6	/	/	SYM
fsr-3311	329	7	financial	financial	ADJ
fsr-3311	329	8	services	service	NOUN
fsr-3311	329	9	review	review	VERB
fsr-3311	329	10	26	26	NUM
fsr-3311	329	11	(	(	PUNCT
fsr-3311	329	12	2017	2017	NUM
fsr-3311	329	13	)	)	PUNCT
fsr-3311	329	14	221–240	221–240	NUM
fsr-3311	329	15	in	in	ADP
fsr-3311	329	16	the	the	DET
fsr-3311	329	17	application	application	NOUN
fsr-3311	329	18	of	of	ADP
fsr-3311	329	19	taxation	taxation	NOUN
fsr-3311	329	20	.	.	PUNCT
fsr-3311	330	1	non	non	ADJ
fsr-3311	330	2	-	-	ADJ
fsr-3311	330	3	qualified	qualified	ADJ
fsr-3311	330	4	(	(	PUNCT
fsr-3311	330	5	taxable	taxable	ADJ
fsr-3311	330	6	)	)	PUNCT
fsr-3311	330	7	accounts	account	NOUN
fsr-3311	330	8	can	can	AUX
fsr-3311	330	9	often	often	ADV
fsr-3311	330	10	benefit	benefit	VERB
fsr-3311	330	11	from	from	ADP
fsr-3311	330	12	reduced	reduce	VERB
fsr-3311	330	13	taxation	taxation	NOUN
fsr-3311	330	14	on	on	ADP
fsr-3311	330	15	dividends	dividend	NOUN
fsr-3311	330	16	and	and	CCONJ
fsr-3311	330	17	long	long	ADJ
fsr-3311	330	18	-	-	PUNCT
fsr-3311	330	19	term	term	NOUN
fsr-3311	330	20	capital	capital	NOUN
fsr-3311	330	21	gains	gain	NOUN
fsr-3311	330	22	.	.	PUNCT
fsr-3311	331	1	qualified	qualified	ADJ
fsr-3311	331	2	accounts	account	NOUN
fsr-3311	331	3	benefit	benefit	VERB
fsr-3311	331	4	from	from	ADP
fsr-3311	331	5	deferring	defer	VERB
fsr-3311	331	6	all	all	DET
fsr-3311	331	7	taxes	taxis	NOUN
fsr-3311	331	8	until	until	ADP
fsr-3311	331	9	distribution	distribution	NOUN
fsr-3311	331	10	.	.	PUNCT
fsr-3311	332	1	however	however	ADV
fsr-3311	332	2	,	,	PUNCT
fsr-3311	332	3	upon	upon	SCONJ
fsr-3311	332	4	distribution	distribution	NOUN
fsr-3311	332	5	all	all	DET
fsr-3311	332	6	income	income	NOUN
fsr-3311	332	7	is	be	AUX
fsr-3311	332	8	subject	subject	ADJ
fsr-3311	332	9	to	to	ADP
fsr-3311	332	10	taxation	taxation	NOUN
fsr-3311	332	11	as	as	ADP
fsr-3311	332	12	ordinary	ordinary	ADJ
fsr-3311	332	13	income	income	NOUN
fsr-3311	332	14	.	.	PUNCT
fsr-3311	333	1	tax	tax	NOUN
fsr-3311	333	2	-	-	PUNCT
fsr-3311	333	3	free	free	ADJ
fsr-3311	333	4	investment	investment	NOUN
fsr-3311	333	5	accounts	account	NOUN
fsr-3311	333	6	,	,	PUNCT
fsr-3311	333	7	such	such	ADJ
fsr-3311	333	8	as	as	ADP
fsr-3311	333	9	a	a	DET
fsr-3311	333	10	roth	roth	PROPN
fsr-3311	333	11	-	-	PUNCT
fsr-3311	333	12	ira	ira	PROPN
fsr-3311	333	13	,	,	PUNCT
fsr-3311	333	14	receive	receive	VERB
fsr-3311	333	15	the	the	DET
fsr-3311	333	16	same	same	ADJ
fsr-3311	333	17	potential	potential	ADJ
fsr-3311	333	18	tax	tax	NOUN
fsr-3311	333	19	-	-	PUNCT
fsr-3311	333	20	preferential	preferential	ADJ
fsr-3311	333	21	treatment	treatment	NOUN
fsr-3311	333	22	as	as	ADP
fsr-3311	333	23	life	life	NOUN
fsr-3311	333	24	insurance	insurance	NOUN
fsr-3311	333	25	with	with	ADP
fsr-3311	333	26	tax	tax	NOUN
fsr-3311	333	27	-	-	PUNCT
fsr-3311	333	28	deferred	defer	VERB
fsr-3311	333	29	growth	growth	NOUN
fsr-3311	333	30	and	and	CCONJ
fsr-3311	333	31	then	then	ADV
fsr-3311	333	32	tax	tax	NOUN
fsr-3311	333	33	-	-	PUNCT
fsr-3311	333	34	free	free	ADJ
fsr-3311	333	35	distributions	distribution	NOUN
fsr-3311	333	36	.	.	PUNCT
fsr-3311	334	1	the	the	DET
fsr-3311	334	2	roth	roth	PROPN
fsr-3311	334	3	ira	ira	PROPN
fsr-3311	334	4	is	be	AUX
fsr-3311	334	5	the	the	DET
fsr-3311	334	6	best	good	ADJ
fsr-3311	334	7	investment	investment	NOUN
fsr-3311	334	8	account	account	NOUN
fsr-3311	334	9	from	from	ADP
fsr-3311	334	10	a	a	DET
fsr-3311	334	11	taxation	taxation	NOUN
fsr-3311	334	12	standpoint	standpoint	NOUN
fsr-3311	334	13	and	and	CCONJ
fsr-3311	334	14	therefore	therefore	ADV
fsr-3311	334	15	does	do	AUX
fsr-3311	334	16	not	not	PART
fsr-3311	334	17	require	require	VERB
fsr-3311	334	18	further	further	ADJ
fsr-3311	334	19	analysis	analysis	NOUN
fsr-3311	334	20	.	.	PUNCT
fsr-3311	335	1	however	however	ADV
fsr-3311	335	2	,	,	PUNCT
fsr-3311	335	3	it	it	PRON
fsr-3311	335	4	may	may	AUX
fsr-3311	335	5	not	not	PART
fsr-3311	335	6	be	be	AUX
fsr-3311	335	7	available	available	ADJ
fsr-3311	335	8	for	for	ADP
fsr-3311	335	9	all	all	DET
fsr-3311	335	10	individuals	individual	NOUN
fsr-3311	335	11	based	base	VERB
fsr-3311	335	12	on	on	ADP
fsr-3311	335	13	its	its	PRON
fsr-3311	335	14	income	income	NOUN
fsr-3311	335	15	and	and	CCONJ
fsr-3311	335	16	contribution	contribution	NOUN
fsr-3311	335	17	limits	limit	NOUN
fsr-3311	335	18	.	.	PUNCT
fsr-3311	336	1	this	this	DET
fsr-3311	336	2	study	study	NOUN
fsr-3311	336	3	compares	compare	VERB
fsr-3311	336	4	life	life	NOUN
fsr-3311	336	5	insurance	insurance	NOUN
fsr-3311	336	6	to	to	ADP
fsr-3311	336	7	both	both	DET
fsr-3311	336	8	a	a	DET
fsr-3311	336	9	qualified	qualified	ADJ
fsr-3311	336	10	account	account	NOUN
fsr-3311	336	11	and	and	CCONJ
fsr-3311	336	12	a	a	DET
fsr-3311	336	13	non	non	ADJ
fsr-3311	336	14	-	-	ADJ
fsr-3311	336	15	qualified	qualified	ADJ
fsr-3311	336	16	account	account	NOUN
fsr-3311	336	17	.	.	PUNCT
fsr-3311	337	1	the	the	DET
fsr-3311	337	2	non	non	ADJ
fsr-3311	337	3	-	-	ADJ
fsr-3311	337	4	qualified	qualified	ADJ
fsr-3311	337	5	account	account	NOUN
fsr-3311	337	6	will	will	AUX
fsr-3311	337	7	assume	assume	VERB
fsr-3311	337	8	on	on	ADP
fsr-3311	337	9	-	-	PUNCT
fsr-3311	337	10	going	go	VERB
fsr-3311	337	11	taxation	taxation	NOUN
fsr-3311	337	12	of	of	ADP
fsr-3311	337	13	historical	historical	ADJ
fsr-3311	337	14	annual	annual	ADJ
fsr-3311	337	15	dividends	dividend	NOUN
fsr-3311	337	16	,	,	PUNCT
fsr-3311	337	17	with	with	ADP
fsr-3311	337	18	the	the	DET
fsr-3311	337	19	tax	tax	NOUN
fsr-3311	337	20	-	-	PUNCT
fsr-3311	337	21	deferral	deferral	NOUN
fsr-3311	337	22	of	of	ADP
fsr-3311	337	23	price	price	NOUN
fsr-3311	337	24	appreciation	appreciation	NOUN
fsr-3311	337	25	until	until	SCONJ
fsr-3311	337	26	withdrawals	withdrawal	NOUN
fsr-3311	337	27	begin	begin	VERB
fsr-3311	337	28	.	.	PUNCT
fsr-3311	338	1	during	during	ADP
fsr-3311	338	2	withdrawals	withdrawal	NOUN
fsr-3311	338	3	,	,	PUNCT
fsr-3311	338	4	taxation	taxation	NOUN
fsr-3311	338	5	occurs	occur	VERB
fsr-3311	338	6	upon	upon	SCONJ
fsr-3311	338	7	recovery	recovery	NOUN
fsr-3311	338	8	of	of	ADP
fsr-3311	338	9	the	the	DET
fsr-3311	338	10	cost	cost	NOUN
fsr-3311	338	11	basis	basis	NOUN
fsr-3311	338	12	.	.	PUNCT
fsr-3311	339	1	while	while	SCONJ
fsr-3311	339	2	it	it	PRON
fsr-3311	339	3	is	be	AUX
fsr-3311	339	4	not	not	PART
fsr-3311	339	5	entirely	entirely	ADV
fsr-3311	339	6	possible	possible	ADJ
fsr-3311	339	7	to	to	PART
fsr-3311	339	8	simply	simply	ADV
fsr-3311	339	9	withdraw	withdraw	VERB
fsr-3311	339	10	the	the	DET
fsr-3311	339	11	cost	cost	NOUN
fsr-3311	339	12	basis	basis	NOUN
fsr-3311	339	13	first	first	ADV
fsr-3311	339	14	within	within	ADP
fsr-3311	339	15	a	a	DET
fsr-3311	339	16	non	non	ADJ
fsr-3311	339	17	-	-	ADJ
fsr-3311	339	18	qualified	qualified	ADJ
fsr-3311	339	19	account	account	NOUN
fsr-3311	339	20	,	,	PUNCT
fsr-3311	339	21	based	base	VERB
fsr-3311	339	22	on	on	ADP
fsr-3311	339	23	the	the	DET
fsr-3311	339	24	average	average	ADJ
fsr-3311	339	25	cost	cost	NOUN
fsr-3311	339	26	basis	basis	NOUN
fsr-3311	339	27	,	,	PUNCT
fsr-3311	339	28	after	after	ADP
fsr-3311	339	29	adjusting	adjust	VERB
fsr-3311	339	30	for	for	ADP
fsr-3311	339	31	dividends	dividend	NOUN
fsr-3311	339	32	,	,	PUNCT
fsr-3311	339	33	the	the	DET
fsr-3311	339	34	first	first	ADJ
fsr-3311	339	35	eight	eight	NUM
fsr-3311	339	36	distributions	distribution	NOUN
fsr-3311	339	37	are	be	AUX
fsr-3311	339	38	tax	tax	NOUN
fsr-3311	339	39	-	-	PUNCT
fsr-3311	339	40	free	free	ADJ
fsr-3311	339	41	,	,	PUNCT
fsr-3311	339	42	and	and	CCONJ
fsr-3311	339	43	then	then	ADV
fsr-3311	339	44	the	the	DET
fsr-3311	339	45	remaining	remain	VERB
fsr-3311	339	46	seven	seven	NUM
fsr-3311	339	47	distributions	distribution	NOUN
fsr-3311	339	48	are	be	AUX
fsr-3311	339	49	taxable	taxable	ADJ
fsr-3311	339	50	.	.	PUNCT
fsr-3311	340	1	a	a	DET
fsr-3311	340	2	common	common	ADJ
fsr-3311	340	3	approach	approach	NOUN
fsr-3311	340	4	is	be	AUX
fsr-3311	340	5	to	to	PART
fsr-3311	340	6	use	use	VERB
fsr-3311	340	7	the	the	DET
fsr-3311	340	8	annual	annual	ADJ
fsr-3311	340	9	taxation	taxation	NOUN
fsr-3311	340	10	method	method	NOUN
fsr-3311	340	11	for	for	ADP
fsr-3311	340	12	non	non	ADJ
fsr-3311	340	13	-	-	ADJ
fsr-3311	340	14	qualified	qualified	ADJ
fsr-3311	340	15	accounts	account	NOUN
fsr-3311	340	16	,	,	PUNCT
fsr-3311	340	17	however	however	ADV
fsr-3311	340	18	,	,	PUNCT
fsr-3311	340	19	it	it	PRON
fsr-3311	340	20	is	be	AUX
fsr-3311	340	21	very	very	ADV
fsr-3311	340	22	unlikely	unlikely	ADJ
fsr-3311	340	23	that	that	SCONJ
fsr-3311	340	24	a	a	DET
fsr-3311	340	25	non	non	ADJ
fsr-3311	340	26	-	-	ADJ
fsr-3311	340	27	qualified	qualified	ADJ
fsr-3311	340	28	account	account	NOUN
fsr-3311	340	29	will	will	AUX
fsr-3311	340	30	have	have	VERB
fsr-3311	340	31	turnover	turnover	NOUN
fsr-3311	340	32	every	every	DET
fsr-3311	340	33	year	year	NOUN
fsr-3311	340	34	such	such	ADJ
fsr-3311	340	35	that	that	SCONJ
fsr-3311	340	36	there	there	PRON
fsr-3311	340	37	would	would	AUX
fsr-3311	340	38	be	be	AUX
fsr-3311	340	39	annual	annual	ADJ
fsr-3311	340	40	taxation	taxation	NOUN
fsr-3311	340	41	on	on	ADP
fsr-3311	340	42	the	the	DET
fsr-3311	340	43	price	price	NOUN
fsr-3311	340	44	appreciation	appreciation	NOUN
fsr-3311	340	45	.	.	PUNCT
fsr-3311	341	1	multiple	multiple	ADJ
fsr-3311	341	2	scenarios	scenario	NOUN
fsr-3311	341	3	of	of	ADP
fsr-3311	341	4	varying	vary	VERB
fsr-3311	341	5	taxation	taxation	NOUN
fsr-3311	341	6	rates	rate	NOUN
fsr-3311	341	7	on	on	ADP
fsr-3311	341	8	the	the	DET
fsr-3311	341	9	annual	annual	ADJ
fsr-3311	341	10	dividend	dividend	NOUN
fsr-3311	341	11	and	and	CCONJ
fsr-3311	341	12	distributions	distribution	NOUN
fsr-3311	341	13	demonstrate	demonstrate	VERB
fsr-3311	341	14	the	the	DET
fsr-3311	341	15	relationship	relationship	NOUN
fsr-3311	341	16	between	between	ADP
fsr-3311	341	17	higher	high	ADJ
fsr-3311	341	18	taxation	taxation	NOUN
fsr-3311	341	19	and	and	CCONJ
fsr-3311	341	20	probability	probability	NOUN
fsr-3311	341	21	of	of	ADP
fsr-3311	341	22	success	success	NOUN
fsr-3311	341	23	.	.	PUNCT
fsr-3311	342	1	taxation	taxation	NOUN
fsr-3311	342	2	rates	rate	NOUN
fsr-3311	342	3	will	will	AUX
fsr-3311	342	4	range	range	VERB
fsr-3311	342	5	from	from	ADP
fsr-3311	342	6	15	15	NUM
fsr-3311	342	7	%	%	NOUN
fsr-3311	342	8	to	to	PART
fsr-3311	342	9	45	45	NUM
fsr-3311	342	10	%	%	NOUN
fsr-3311	342	11	,	,	PUNCT
fsr-3311	342	12	even	even	ADV
fsr-3311	342	13	though	though	SCONJ
fsr-3311	342	14	the	the	DET
fsr-3311	342	15	current	current	ADJ
fsr-3311	342	16	maximum	maximum	ADJ
fsr-3311	342	17	taxation	taxation	NOUN
fsr-3311	342	18	on	on	ADP
fsr-3311	342	19	dividends	dividend	NOUN
fsr-3311	342	20	and	and	CCONJ
fsr-3311	342	21	long	long	ADJ
fsr-3311	342	22	-	-	PUNCT
fsr-3311	342	23	term	term	NOUN
fsr-3311	342	24	capital	capital	NOUN
fsr-3311	342	25	gains	gain	NOUN
fsr-3311	342	26	is	be	AUX
fsr-3311	342	27	23.8	23.8	NUM
fsr-3311	342	28	%	%	NOUN
fsr-3311	342	29	.	.	PUNCT
fsr-3311	343	1	the	the	DET
fsr-3311	343	2	higher	high	ADJ
fsr-3311	343	3	taxation	taxation	NOUN
fsr-3311	343	4	scenarios	scenario	NOUN
fsr-3311	343	5	demonstrate	demonstrate	VERB
fsr-3311	343	6	potential	potential	ADJ
fsr-3311	343	7	increases	increase	NOUN
fsr-3311	343	8	in	in	ADP
fsr-3311	343	9	current	current	ADJ
fsr-3311	343	10	taxation	taxation	NOUN
fsr-3311	343	11	levels	level	NOUN
fsr-3311	343	12	.	.	PUNCT
fsr-3311	344	1	table	table	NOUN
fsr-3311	344	2	5	5	NUM
fsr-3311	344	3	summarizes	summarize	NOUN
fsr-3311	344	4	the	the	DET
fsr-3311	344	5	probability	probability	NOUN
fsr-3311	344	6	of	of	ADP
fsr-3311	344	7	success	success	NOUN
fsr-3311	344	8	that	that	PRON
fsr-3311	344	9	a	a	DET
fsr-3311	344	10	non	non	ADJ
fsr-3311	344	11	-	-	ADJ
fsr-3311	344	12	qualified	qualified	ADJ
fsr-3311	344	13	account	account	NOUN
fsr-3311	344	14	with	with	ADP
fsr-3311	344	15	various	various	ADJ
fsr-3311	344	16	dividend	dividend	NOUN
fsr-3311	344	17	and	and	CCONJ
fsr-3311	344	18	long	long	ADJ
fsr-3311	344	19	-	-	PUNCT
fsr-3311	344	20	term	term	NOUN
fsr-3311	344	21	capital	capital	NOUN
fsr-3311	344	22	gains	gain	NOUN
fsr-3311	344	23	taxation	taxation	NOUN
fsr-3311	344	24	rates	rate	NOUN
fsr-3311	344	25	can	can	AUX
fsr-3311	344	26	generate	generate	VERB
fsr-3311	344	27	the	the	DET
fsr-3311	344	28	same	same	ADJ
fsr-3311	344	29	$	$	SYM
fsr-3311	344	30	158,453	158,453	NUM
fsr-3311	344	31	after	after	ADP
fsr-3311	344	32	-	-	PUNCT
fsr-3311	344	33	tax	tax	NOUN
fsr-3311	344	34	cash	cash	NOUN
fsr-3311	344	35	flow	flow	NOUN
fsr-3311	344	36	as	as	ADP
fsr-3311	344	37	the	the	DET
fsr-3311	344	38	variable	variable	ADJ
fsr-3311	344	39	universal	universal	ADJ
fsr-3311	344	40	life	life	NOUN
fsr-3311	344	41	insurance	insurance	NOUN
fsr-3311	344	42	policy	policy	NOUN
fsr-3311	344	43	for	for	ADP
fsr-3311	344	44	a	a	DET
fsr-3311	344	45	preferred	preferred	ADJ
fsr-3311	344	46	non	non	NOUN
fsr-3311	344	47	-	-	ADJ
fsr-3311	344	48	smoker	smoker	ADJ
fsr-3311	344	49	.	.	PUNCT
fsr-3311	345	1	as	as	ADP
fsr-3311	345	2	taxation	taxation	NOUN
fsr-3311	345	3	increases	increase	NOUN
fsr-3311	345	4	,	,	PUNCT
fsr-3311	345	5	the	the	DET
fsr-3311	345	6	probability	probability	NOUN
fsr-3311	345	7	of	of	ADP
fsr-3311	345	8	success	success	NOUN
fsr-3311	345	9	decreases	decrease	VERB
fsr-3311	345	10	.	.	PUNCT
fsr-3311	346	1	while	while	SCONJ
fsr-3311	346	2	the	the	DET
fsr-3311	346	3	variable	variable	ADJ
fsr-3311	346	4	universal	universal	ADJ
fsr-3311	346	5	life	life	NOUN
fsr-3311	346	6	insurance	insurance	NOUN
fsr-3311	346	7	policy	policy	NOUN
fsr-3311	346	8	has	have	VERB
fsr-3311	346	9	a	a	DET
fsr-3311	346	10	95.6	95.6	NUM
fsr-3311	346	11	%	%	NOUN
fsr-3311	346	12	probability	probability	NOUN
fsr-3311	346	13	of	of	ADP
fsr-3311	346	14	success	success	NOUN
fsr-3311	346	15	,	,	PUNCT
fsr-3311	346	16	the	the	DET
fsr-3311	346	17	non	non	ADJ
fsr-3311	346	18	-	-	ADJ
fsr-3311	346	19	qualified	qualified	ADJ
fsr-3311	346	20	account	account	NOUN
fsr-3311	346	21	has	have	VERB
fsr-3311	346	22	a	a	DET
fsr-3311	346	23	lower	low	ADJ
fsr-3311	346	24	probability	probability	NOUN
fsr-3311	346	25	of	of	ADP
fsr-3311	346	26	success	success	NOUN
fsr-3311	346	27	with	with	ADP
fsr-3311	346	28	any	any	DET
fsr-3311	346	29	assumed	assumed	ADJ
fsr-3311	346	30	dividend	dividend	NOUN
fsr-3311	346	31	and	and	CCONJ
fsr-3311	346	32	long	long	ADJ
fsr-3311	346	33	-	-	PUNCT
fsr-3311	346	34	term	term	NOUN
fsr-3311	346	35	capital	capital	NOUN
fsr-3311	346	36	gains	gain	NOUN
fsr-3311	346	37	tax	tax	NOUN
fsr-3311	346	38	rate	rate	NOUN
fsr-3311	346	39	greater	great	ADJ
fsr-3311	346	40	than	than	ADP
fsr-3311	346	41	15	15	NUM
fsr-3311	346	42	%	%	NOUN
fsr-3311	346	43	.	.	PUNCT
fsr-3311	347	1	it	it	PRON
fsr-3311	347	2	should	should	AUX
fsr-3311	347	3	be	be	AUX
fsr-3311	347	4	noted	note	VERB
fsr-3311	347	5	that	that	SCONJ
fsr-3311	347	6	one	one	NUM
fsr-3311	347	7	bias	bias	NOUN
fsr-3311	347	8	in	in	ADP
fsr-3311	347	9	using	use	VERB
fsr-3311	347	10	historical	historical	ADJ
fsr-3311	347	11	data	datum	NOUN
fsr-3311	347	12	ranging	range	VERB
fsr-3311	347	13	from	from	ADP
fsr-3311	347	14	1871	1871	NUM
fsr-3311	347	15	to	to	ADP
fsr-3311	347	16	2015	2015	NUM
fsr-3311	347	17	,	,	PUNCT
fsr-3311	347	18	is	be	AUX
fsr-3311	347	19	that	that	SCONJ
fsr-3311	347	20	the	the	DET
fsr-3311	347	21	historical	historical	ADJ
fsr-3311	347	22	average	average	ADJ
fsr-3311	347	23	dividend	dividend	NOUN
fsr-3311	347	24	yield	yield	NOUN
fsr-3311	347	25	on	on	ADP
fsr-3311	347	26	stocks	stock	NOUN
fsr-3311	347	27	was	be	AUX
fsr-3311	347	28	higher	high	ADJ
fsr-3311	347	29	in	in	ADP
fsr-3311	347	30	the	the	DET
fsr-3311	347	31	earlier	early	ADJ
fsr-3311	347	32	years	year	NOUN
fsr-3311	347	33	than	than	ADP
fsr-3311	347	34	in	in	ADP
fsr-3311	347	35	more	more	ADV
fsr-3311	347	36	recent	recent	ADJ
fsr-3311	347	37	times	time	NOUN
fsr-3311	347	38	.	.	PUNCT
fsr-3311	348	1	therefore	therefore	ADV
fsr-3311	348	2	,	,	PUNCT
fsr-3311	348	3	this	this	DET
fsr-3311	348	4	procedure	procedure	NOUN
fsr-3311	348	5	will	will	AUX
fsr-3311	348	6	overstate	overstate	VERB
fsr-3311	348	7	the	the	DET
fsr-3311	348	8	gains	gain	NOUN
fsr-3311	348	9	associated	associate	VERB
fsr-3311	348	10	with	with	ADP
fsr-3311	348	11	a	a	DET
fsr-3311	348	12	non	non	ADJ
fsr-3311	348	13	-	-	ADJ
fsr-3311	348	14	qualified	qualified	ADJ
fsr-3311	348	15	account	account	NOUN
fsr-3311	348	16	.	.	PUNCT
fsr-3311	349	1	table	table	NOUN
fsr-3311	349	2	5	5	NUM
fsr-3311	349	3	also	also	ADV
fsr-3311	349	4	summarizes	summarize	VERB
fsr-3311	349	5	the	the	DET
fsr-3311	349	6	probability	probability	NOUN
fsr-3311	349	7	of	of	ADP
fsr-3311	349	8	success	success	NOUN
fsr-3311	349	9	that	that	PRON
fsr-3311	349	10	a	a	DET
fsr-3311	349	11	nontable	nontable	ADJ
fsr-3311	349	12	5	5	NUM
fsr-3311	349	13	probability	probability	NOUN
fsr-3311	349	14	of	of	ADP
fsr-3311	349	15	success	success	NOUN
fsr-3311	349	16	for	for	ADP
fsr-3311	349	17	non	non	ADJ
fsr-3311	349	18	-	-	ADJ
fsr-3311	349	19	qualified	qualified	ADJ
fsr-3311	349	20	account	account	NOUN
fsr-3311	349	21	to	to	PART
fsr-3311	349	22	generate	generate	VERB
fsr-3311	349	23	matching	match	VERB
fsr-3311	349	24	after	after	ADP
fsr-3311	349	25	-	-	PUNCT
fsr-3311	349	26	tax	tax	NOUN
fsr-3311	349	27	income	income	NOUN
fsr-3311	349	28	with	with	ADP
fsr-3311	349	29	various	various	ADJ
fsr-3311	349	30	tax	tax	NOUN
fsr-3311	349	31	rates	rate	NOUN
fsr-3311	349	32	dividend	dividend	VERB
fsr-3311	349	33	and	and	CCONJ
fsr-3311	349	34	ltcg	ltcg	ADJ
fsr-3311	349	35	tax	tax	NOUN
fsr-3311	349	36	rates	rate	NOUN
fsr-3311	349	37	probability	probability	NOUN
fsr-3311	349	38	of	of	ADP
fsr-3311	349	39	success	success	NOUN
fsr-3311	349	40	:	:	PUNCT
fsr-3311	349	41	matching	match	VERB
fsr-3311	349	42	$	$	SYM
fsr-3311	349	43	158,453	158,453	NUM
fsr-3311	349	44	spending	spending	NOUN
fsr-3311	349	45	for	for	ADP
fsr-3311	349	46	preferred	preferred	ADJ
fsr-3311	349	47	non	non	ADJ
fsr-3311	349	48	-	-	ADJ
fsr-3311	349	49	smoker	smoker	ADJ
fsr-3311	349	50	probability	probability	NOUN
fsr-3311	349	51	of	of	ADP
fsr-3311	349	52	success	success	NOUN
fsr-3311	349	53	:	:	PUNCT
fsr-3311	349	54	matching	match	VERB
fsr-3311	349	55	$	$	SYM
fsr-3311	349	56	145,210	145,210	NUM
fsr-3311	349	57	spending	spending	NOUN
fsr-3311	349	58	for	for	ADP
fsr-3311	349	59	standard	standard	ADJ
fsr-3311	349	60	non	non	ADJ
fsr-3311	349	61	-	-	ADJ
fsr-3311	349	62	smoker	smoker	ADJ
fsr-3311	349	63	15	15	NUM
fsr-3311	349	64	%	%	NOUN
fsr-3311	349	65	95.6	95.6	NUM
fsr-3311	349	66	%	%	NOUN
fsr-3311	349	67	100.0	100.0	NUM
fsr-3311	349	68	%	%	NOUN
fsr-3311	349	69	20	20	NUM
fsr-3311	349	70	%	%	NOUN
fsr-3311	349	71	90.0	90.0	NUM
fsr-3311	349	72	%	%	NOUN
fsr-3311	349	73	95.6	95.6	NUM
fsr-3311	349	74	%	%	NOUN
fsr-3311	349	75	23	23	NUM
fsr-3311	349	76	%	%	NOUN
fsr-3311	349	77	84.4	84.4	NUM
fsr-3311	349	78	%	%	NOUN
fsr-3311	349	79	93.3	93.3	NUM
fsr-3311	349	80	%	%	NOUN
fsr-3311	349	81	30	30	NUM
fsr-3311	349	82	%	%	NOUN
fsr-3311	349	83	44.4	44.4	NUM
fsr-3311	349	84	%	%	NOUN
fsr-3311	349	85	77.8	77.8	NUM
fsr-3311	349	86	%	%	NOUN
fsr-3311	349	87	35	35	NUM
fsr-3311	349	88	%	%	NOUN
fsr-3311	349	89	40.0	40.0	NUM
fsr-3311	349	90	%	%	NOUN
fsr-3311	349	91	46.7	46.7	NUM
fsr-3311	349	92	%	%	NOUN
fsr-3311	349	93	45	45	NUM
fsr-3311	349	94	%	%	NOUN
fsr-3311	349	95	36.7	36.7	NUM
fsr-3311	349	96	%	%	NOUN
fsr-3311	349	97	41.1	41.1	NUM
fsr-3311	349	98	%	%	NOUN
fsr-3311	349	99	236	236	NUM
fsr-3311	349	100	r.	r.	PROPN
fsr-3311	349	101	delibero	delibero	PROPN
fsr-3311	349	102	,	,	PUNCT
fsr-3311	349	103	w.d	w.d	PROPN
fsr-3311	349	104	.	.	PROPN
fsr-3311	349	105	pfau	pfau	NOUN
fsr-3311	349	106	/	/	SYM
fsr-3311	349	107	financial	financial	ADJ
fsr-3311	349	108	services	service	NOUN
fsr-3311	349	109	review	review	VERB
fsr-3311	349	110	26	26	NUM
fsr-3311	349	111	(	(	PUNCT
fsr-3311	349	112	2017	2017	NUM
fsr-3311	349	113	)	)	PUNCT
fsr-3311	349	114	221–240	221–240	NUM
fsr-3311	349	115	qualified	qualified	ADJ
fsr-3311	349	116	account	account	NOUN
fsr-3311	349	117	can	can	AUX
fsr-3311	349	118	generate	generate	VERB
fsr-3311	349	119	the	the	DET
fsr-3311	349	120	same	same	ADJ
fsr-3311	349	121	$	$	SYM
fsr-3311	349	122	145,210	145,210	NUM
fsr-3311	349	123	after	after	ADP
fsr-3311	349	124	-	-	PUNCT
fsr-3311	349	125	tax	tax	NOUN
fsr-3311	349	126	cash	cash	NOUN
fsr-3311	349	127	flow	flow	NOUN
fsr-3311	349	128	as	as	ADP
fsr-3311	349	129	the	the	DET
fsr-3311	349	130	variable	variable	ADJ
fsr-3311	349	131	universal	universal	ADJ
fsr-3311	349	132	life	life	NOUN
fsr-3311	349	133	insurance	insurance	NOUN
fsr-3311	349	134	policy	policy	NOUN
fsr-3311	349	135	when	when	SCONJ
fsr-3311	349	136	assuming	assume	VERB
fsr-3311	349	137	standard	standard	ADJ
fsr-3311	349	138	non	non	ADJ
fsr-3311	349	139	-	-	ADJ
fsr-3311	349	140	smoker	smoker	ADJ
fsr-3311	349	141	health	health	NOUN
fsr-3311	349	142	.	.	PUNCT
fsr-3311	350	1	with	with	ADP
fsr-3311	350	2	a	a	DET
fsr-3311	350	3	reduced	reduce	VERB
fsr-3311	350	4	stress	stress	NOUN
fsr-3311	350	5	on	on	ADP
fsr-3311	350	6	the	the	DET
fsr-3311	350	7	portfolio	portfolio	NOUN
fsr-3311	350	8	needing	need	VERB
fsr-3311	350	9	to	to	PART
fsr-3311	350	10	generate	generate	VERB
fsr-3311	350	11	less	less	ADJ
fsr-3311	350	12	cash	cash	NOUN
fsr-3311	350	13	flow	flow	NOUN
fsr-3311	350	14	,	,	PUNCT
fsr-3311	350	15	the	the	DET
fsr-3311	350	16	probability	probability	NOUN
fsr-3311	350	17	of	of	ADP
fsr-3311	350	18	success	success	NOUN
fsr-3311	350	19	increases	increase	NOUN
fsr-3311	350	20	.	.	PUNCT
fsr-3311	351	1	however	however	ADV
fsr-3311	351	2	,	,	PUNCT
fsr-3311	351	3	any	any	DET
fsr-3311	351	4	assumed	assumed	ADJ
fsr-3311	351	5	tax	tax	NOUN
fsr-3311	351	6	rate	rate	NOUN
fsr-3311	351	7	greater	great	ADJ
fsr-3311	351	8	than	than	ADP
fsr-3311	351	9	20	20	NUM
fsr-3311	351	10	%	%	NOUN
fsr-3311	351	11	results	result	NOUN
fsr-3311	351	12	in	in	ADP
fsr-3311	351	13	a	a	DET
fsr-3311	351	14	lower	low	ADJ
fsr-3311	351	15	probability	probability	NOUN
fsr-3311	351	16	of	of	ADP
fsr-3311	351	17	success	success	NOUN
fsr-3311	351	18	than	than	ADP
fsr-3311	351	19	the	the	DET
fsr-3311	351	20	variable	variable	ADJ
fsr-3311	351	21	universal	universal	ADJ
fsr-3311	351	22	life	life	NOUN
fsr-3311	351	23	insurance	insurance	NOUN
fsr-3311	351	24	policy	policy	NOUN
fsr-3311	351	25	.	.	PUNCT
fsr-3311	352	1	depending	depend	VERB
fsr-3311	352	2	on	on	ADP
fsr-3311	352	3	the	the	DET
fsr-3311	352	4	assumed	assumed	ADJ
fsr-3311	352	5	tax	tax	NOUN
fsr-3311	352	6	rate	rate	NOUN
fsr-3311	352	7	,	,	PUNCT
fsr-3311	352	8	there	there	PRON
fsr-3311	352	9	is	be	VERB
fsr-3311	352	10	a	a	DET
fsr-3311	352	11	lower	low	ADJ
fsr-3311	352	12	probability	probability	NOUN
fsr-3311	352	13	of	of	ADP
fsr-3311	352	14	success	success	NOUN
fsr-3311	352	15	for	for	ADP
fsr-3311	352	16	generating	generate	VERB
fsr-3311	352	17	the	the	DET
fsr-3311	352	18	same	same	ADJ
fsr-3311	352	19	after	after	ADP
fsr-3311	352	20	-	-	PUNCT
fsr-3311	352	21	tax	tax	NOUN
fsr-3311	352	22	cash	cash	NOUN
fsr-3311	352	23	flow	flow	NOUN
fsr-3311	352	24	as	as	ADP
fsr-3311	352	25	the	the	DET
fsr-3311	352	26	vul	vul	NOUN
fsr-3311	352	27	policy	policy	NOUN
fsr-3311	352	28	.	.	PUNCT
fsr-3311	353	1	however	however	ADV
fsr-3311	353	2	,	,	PUNCT
fsr-3311	353	3	that	that	PRON
fsr-3311	353	4	does	do	AUX
fsr-3311	353	5	not	not	PART
fsr-3311	353	6	mean	mean	VERB
fsr-3311	353	7	the	the	DET
fsr-3311	353	8	vul	vul	NOUN
fsr-3311	353	9	policy	policy	NOUN
fsr-3311	353	10	is	be	AUX
fsr-3311	353	11	a	a	DET
fsr-3311	353	12	replacement	replacement	NOUN
fsr-3311	353	13	for	for	ADP
fsr-3311	353	14	taxable	taxable	ADJ
fsr-3311	353	15	investment	investment	NOUN
fsr-3311	353	16	accounts	account	NOUN
fsr-3311	353	17	,	,	PUNCT
fsr-3311	353	18	as	as	SCONJ
fsr-3311	353	19	there	there	PRON
fsr-3311	353	20	are	be	VERB
fsr-3311	353	21	significant	significant	ADJ
fsr-3311	353	22	differences	difference	NOUN
fsr-3311	353	23	.	.	PUNCT
fsr-3311	354	1	most	most	ADV
fsr-3311	354	2	notable	notable	ADJ
fsr-3311	354	3	is	be	AUX
fsr-3311	354	4	the	the	DET
fsr-3311	354	5	cash	cash	NOUN
fsr-3311	354	6	value	value	NOUN
fsr-3311	354	7	within	within	ADP
fsr-3311	354	8	each	each	DET
fsr-3311	354	9	vehicle	vehicle	NOUN
fsr-3311	354	10	after	after	SCONJ
fsr-3311	354	11	the	the	DET
fsr-3311	354	12	specified	specified	ADJ
fsr-3311	354	13	cash	cash	NOUN
fsr-3311	354	14	flow	flow	NOUN
fsr-3311	354	15	period	period	NOUN
fsr-3311	354	16	has	have	AUX
fsr-3311	354	17	ended	end	VERB
fsr-3311	354	18	.	.	PUNCT
fsr-3311	355	1	the	the	DET
fsr-3311	355	2	life	life	NOUN
fsr-3311	355	3	insurance	insurance	NOUN
fsr-3311	355	4	policy	policy	NOUN
fsr-3311	355	5	will	will	AUX
fsr-3311	355	6	have	have	VERB
fsr-3311	355	7	cash	cash	NOUN
fsr-3311	355	8	value	value	NOUN
fsr-3311	355	9	that	that	PRON
fsr-3311	355	10	may	may	AUX
fsr-3311	355	11	be	be	AUX
fsr-3311	355	12	accessible	accessible	ADJ
fsr-3311	355	13	for	for	ADP
fsr-3311	355	14	additional	additional	ADJ
fsr-3311	355	15	distributions	distribution	NOUN
fsr-3311	355	16	,	,	PUNCT
fsr-3311	355	17	but	but	CCONJ
fsr-3311	355	18	it	it	PRON
fsr-3311	355	19	is	be	AUX
fsr-3311	355	20	important	important	ADJ
fsr-3311	355	21	not	not	PART
fsr-3311	355	22	to	to	PART
fsr-3311	355	23	overdraw	overdraw	VERB
fsr-3311	355	24	the	the	DET
fsr-3311	355	25	policy	policy	NOUN
fsr-3311	355	26	and	and	CCONJ
fsr-3311	355	27	cause	cause	VERB
fsr-3311	355	28	it	it	PRON
fsr-3311	355	29	to	to	PART
fsr-3311	355	30	lapse	lapse	NOUN
fsr-3311	355	31	,	,	PUNCT
fsr-3311	355	32	triggering	trigger	VERB
fsr-3311	355	33	a	a	DET
fsr-3311	355	34	taxable	taxable	ADJ
fsr-3311	355	35	event	event	NOUN
fsr-3311	355	36	.	.	PUNCT
fsr-3311	356	1	therefore	therefore	ADV
fsr-3311	356	2	,	,	PUNCT
fsr-3311	356	3	most	most	ADJ
fsr-3311	356	4	of	of	ADP
fsr-3311	356	5	the	the	DET
fsr-3311	356	6	cash	cash	NOUN
fsr-3311	356	7	value	value	NOUN
fsr-3311	356	8	remaining	remain	VERB
fsr-3311	356	9	is	be	AUX
fsr-3311	356	10	not	not	PART
fsr-3311	356	11	accessible	accessible	ADJ
fsr-3311	356	12	.	.	PUNCT
fsr-3311	357	1	there	there	PRON
fsr-3311	357	2	is	be	VERB
fsr-3311	357	3	a	a	DET
fsr-3311	357	4	death	death	NOUN
fsr-3311	357	5	benefit	benefit	NOUN
fsr-3311	357	6	remaining	remain	VERB
fsr-3311	357	7	within	within	ADP
fsr-3311	357	8	the	the	DET
fsr-3311	357	9	vul	vul	NOUN
fsr-3311	357	10	policy	policy	NOUN
fsr-3311	357	11	,	,	PUNCT
fsr-3311	357	12	however	however	ADV
fsr-3311	357	13	,	,	PUNCT
fsr-3311	357	14	that	that	PRON
fsr-3311	357	15	does	do	AUX
fsr-3311	357	16	not	not	PART
fsr-3311	357	17	provide	provide	VERB
fsr-3311	357	18	additional	additional	ADJ
fsr-3311	357	19	resources	resource	NOUN
fsr-3311	357	20	to	to	ADP
fsr-3311	357	21	the	the	DET
fsr-3311	357	22	insured	insure	VERB
fsr-3311	357	23	,	,	PUNCT
fsr-3311	357	24	only	only	ADV
fsr-3311	357	25	the	the	DET
fsr-3311	357	26	beneficiary	beneficiary	NOUN
fsr-3311	357	27	,	,	PUNCT
fsr-3311	357	28	which	which	PRON
fsr-3311	357	29	will	will	AUX
fsr-3311	357	30	have	have	VERB
fsr-3311	357	31	varying	vary	VERB
fsr-3311	357	32	levels	level	NOUN
fsr-3311	357	33	of	of	ADP
fsr-3311	357	34	importance	importance	NOUN
fsr-3311	357	35	depending	depend	VERB
fsr-3311	357	36	on	on	ADP
fsr-3311	357	37	the	the	DET
fsr-3311	357	38	individual	individual	NOUN
fsr-3311	357	39	.	.	PUNCT
fsr-3311	358	1	this	this	PRON
fsr-3311	358	2	differs	differ	VERB
fsr-3311	358	3	with	with	ADP
fsr-3311	358	4	the	the	DET
fsr-3311	358	5	non	non	ADJ
fsr-3311	358	6	-	-	ADJ
fsr-3311	358	7	qualified	qualified	ADJ
fsr-3311	358	8	account	account	NOUN
fsr-3311	358	9	because	because	SCONJ
fsr-3311	358	10	any	any	DET
fsr-3311	358	11	additional	additional	ADJ
fsr-3311	358	12	remaining	remain	VERB
fsr-3311	358	13	value	value	NOUN
fsr-3311	358	14	has	have	VERB
fsr-3311	358	15	full	full	ADJ
fsr-3311	358	16	accessibility	accessibility	NOUN
fsr-3311	358	17	should	should	AUX
fsr-3311	358	18	the	the	DET
fsr-3311	358	19	individual	individual	NOUN
fsr-3311	358	20	choose	choose	VERB
fsr-3311	358	21	to	to	PART
fsr-3311	358	22	use	use	VERB
fsr-3311	358	23	it	it	PRON
fsr-3311	358	24	,	,	PUNCT
fsr-3311	358	25	which	which	PRON
fsr-3311	358	26	provides	provide	VERB
fsr-3311	358	27	additional	additional	ADJ
fsr-3311	358	28	economic	economic	ADJ
fsr-3311	358	29	benefit	benefit	NOUN
fsr-3311	358	30	.	.	PUNCT
fsr-3311	359	1	the	the	DET
fsr-3311	359	2	qualified	qualified	ADJ
fsr-3311	359	3	account	account	NOUN
fsr-3311	359	4	scenarios	scenario	NOUN
fsr-3311	359	5	reflect	reflect	VERB
fsr-3311	359	6	that	that	SCONJ
fsr-3311	359	7	all	all	DET
fsr-3311	359	8	price	price	NOUN
fsr-3311	359	9	appreciation	appreciation	NOUN
fsr-3311	359	10	and	and	CCONJ
fsr-3311	359	11	dividends	dividend	NOUN
fsr-3311	359	12	are	be	AUX
fsr-3311	359	13	tax	tax	NOUN
fsr-3311	359	14	deferred	defer	VERB
fsr-3311	359	15	until	until	ADP
fsr-3311	359	16	distribution	distribution	NOUN
fsr-3311	359	17	,	,	PUNCT
fsr-3311	359	18	at	at	ADP
fsr-3311	359	19	which	which	DET
fsr-3311	359	20	time	time	NOUN
fsr-3311	359	21	the	the	DET
fsr-3311	359	22	full	full	ADJ
fsr-3311	359	23	distribution	distribution	NOUN
fsr-3311	359	24	receives	receive	VERB
fsr-3311	359	25	ordinary	ordinary	ADJ
fsr-3311	359	26	income	income	NOUN
fsr-3311	359	27	taxation	taxation	NOUN
fsr-3311	359	28	treatment	treatment	NOUN
fsr-3311	359	29	.	.	PUNCT
fsr-3311	360	1	because	because	SCONJ
fsr-3311	360	2	of	of	ADP
fsr-3311	360	3	the	the	DET
fsr-3311	360	4	tax	tax	NOUN
fsr-3311	360	5	deductibility	deductibility	NOUN
fsr-3311	360	6	of	of	ADP
fsr-3311	360	7	qualified	qualified	ADJ
fsr-3311	360	8	accounts	account	NOUN
fsr-3311	360	9	,	,	PUNCT
fsr-3311	360	10	the	the	DET
fsr-3311	360	11	annual	annual	ADJ
fsr-3311	360	12	investments	investment	NOUN
fsr-3311	360	13	are	be	AUX
fsr-3311	360	14	grossed	gross	VERB
fsr-3311	360	15	-	-	PUNCT
fsr-3311	360	16	up	up	NOUN
fsr-3311	360	17	based	base	VERB
fsr-3311	360	18	on	on	ADP
fsr-3311	360	19	an	an	DET
fsr-3311	360	20	assumed	assumed	ADJ
fsr-3311	360	21	preretirement	preretirement	ADJ
fsr-3311	360	22	tax	tax	NOUN
fsr-3311	360	23	bracket	bracket	NOUN
fsr-3311	360	24	.	.	PUNCT
fsr-3311	361	1	nine	nine	NUM
fsr-3311	361	2	total	total	ADJ
fsr-3311	361	3	scenarios	scenario	NOUN
fsr-3311	361	4	demonstrate	demonstrate	VERB
fsr-3311	361	5	varying	vary	VERB
fsr-3311	361	6	preand	preand	NOUN
fsr-3311	361	7	post	post	ADJ
fsr-3311	361	8	-	-	ADJ
fsr-3311	361	9	retirement	retirement	ADJ
fsr-3311	361	10	tax	tax	NOUN
fsr-3311	361	11	brackets	bracket	NOUN
fsr-3311	361	12	ranging	range	VERB
fsr-3311	361	13	from	from	ADP
fsr-3311	361	14	35	35	NUM
fsr-3311	361	15	%	%	NOUN
fsr-3311	361	16	to	to	ADP
fsr-3311	361	17	55	55	NUM
fsr-3311	361	18	%	%	NOUN
fsr-3311	361	19	.	.	PUNCT
fsr-3311	362	1	table	table	NOUN
fsr-3311	362	2	6	6	NUM
fsr-3311	362	3	summarizes	summarize	NOUN
fsr-3311	362	4	the	the	DET
fsr-3311	362	5	probability	probability	NOUN
fsr-3311	362	6	of	of	ADP
fsr-3311	362	7	success	success	NOUN
fsr-3311	362	8	that	that	PRON
fsr-3311	362	9	a	a	DET
fsr-3311	362	10	qualified	qualified	ADJ
fsr-3311	362	11	account	account	NOUN
fsr-3311	362	12	with	with	ADP
fsr-3311	362	13	various	various	ADJ
fsr-3311	362	14	preand	preand	NOUN
fsr-3311	362	15	post	post	ADJ
fsr-3311	362	16	-	-	ADJ
fsr-3311	362	17	retirement	retirement	ADJ
fsr-3311	362	18	ordinary	ordinary	ADJ
fsr-3311	362	19	income	income	NOUN
fsr-3311	362	20	taxation	taxation	NOUN
fsr-3311	362	21	rates	rate	NOUN
fsr-3311	362	22	can	can	AUX
fsr-3311	362	23	generate	generate	VERB
fsr-3311	362	24	the	the	DET
fsr-3311	362	25	same	same	ADJ
fsr-3311	362	26	$	$	SYM
fsr-3311	362	27	158,453	158,453	NUM
fsr-3311	362	28	after	after	ADP
fsr-3311	362	29	-	-	PUNCT
fsr-3311	362	30	tax	tax	NOUN
fsr-3311	362	31	cash	cash	NOUN
fsr-3311	362	32	flow	flow	NOUN
fsr-3311	362	33	as	as	ADP
fsr-3311	362	34	the	the	DET
fsr-3311	362	35	variable	variable	ADJ
fsr-3311	362	36	universal	universal	ADJ
fsr-3311	362	37	life	life	NOUN
fsr-3311	362	38	insurance	insurance	NOUN
fsr-3311	362	39	policy	policy	NOUN
fsr-3311	362	40	assuming	assume	VERB
fsr-3311	362	41	preferred	preferred	ADJ
fsr-3311	362	42	non	non	ADJ
fsr-3311	362	43	-	-	ADJ
fsr-3311	362	44	smoker	smoker	ADJ
fsr-3311	362	45	health	health	NOUN
fsr-3311	362	46	.	.	PUNCT
fsr-3311	363	1	within	within	ADP
fsr-3311	363	2	the	the	DET
fsr-3311	363	3	nine	nine	NUM
fsr-3311	363	4	scenarios	scenario	NOUN
fsr-3311	363	5	,	,	PUNCT
fsr-3311	363	6	only	only	ADV
fsr-3311	363	7	two	two	NUM
fsr-3311	363	8	have	have	VERB
fsr-3311	363	9	a	a	DET
fsr-3311	363	10	lower	low	ADJ
fsr-3311	363	11	probability	probability	NOUN
fsr-3311	363	12	of	of	ADP
fsr-3311	363	13	success	success	NOUN
fsr-3311	363	14	than	than	ADP
fsr-3311	363	15	the	the	DET
fsr-3311	363	16	vul	vul	NOUN
fsr-3311	363	17	policy	policy	NOUN
fsr-3311	363	18	,	,	PUNCT
fsr-3311	363	19	both	both	PRON
fsr-3311	363	20	of	of	ADP
fsr-3311	363	21	which	which	PRON
fsr-3311	363	22	have	have	VERB
fsr-3311	363	23	a	a	DET
fsr-3311	363	24	higher	high	ADJ
fsr-3311	363	25	ordinary	ordinary	ADJ
fsr-3311	363	26	income	income	NOUN
fsr-3311	363	27	taxation	taxation	NOUN
fsr-3311	363	28	rate	rate	NOUN
fsr-3311	363	29	during	during	ADP
fsr-3311	363	30	retirement	retirement	NOUN
fsr-3311	363	31	compared	compare	VERB
fsr-3311	363	32	with	with	ADP
fsr-3311	363	33	the	the	DET
fsr-3311	363	34	preretirement	preretirement	ADJ
fsr-3311	363	35	taxation	taxation	NOUN
fsr-3311	363	36	rate	rate	NOUN
fsr-3311	363	37	.	.	PUNCT
fsr-3311	364	1	one	one	NUM
fsr-3311	364	2	of	of	ADP
fsr-3311	364	3	the	the	DET
fsr-3311	364	4	compelling	compelling	ADJ
fsr-3311	364	5	arguments	argument	NOUN
fsr-3311	364	6	for	for	ADP
fsr-3311	364	7	the	the	DET
fsr-3311	364	8	life	life	NOUN
fsr-3311	364	9	insurance	insurance	NOUN
fsr-3311	364	10	policy	policy	NOUN
fsr-3311	364	11	is	be	AUX
fsr-3311	364	12	protection	protection	NOUN
fsr-3311	364	13	against	against	ADP
fsr-3311	364	14	a	a	DET
fsr-3311	364	15	rising	rise	VERB
fsr-3311	364	16	tax	tax	NOUN
fsr-3311	364	17	environment	environment	NOUN
fsr-3311	364	18	.	.	PUNCT
fsr-3311	365	1	however	however	ADV
fsr-3311	365	2	,	,	PUNCT
fsr-3311	365	3	if	if	SCONJ
fsr-3311	365	4	tax	tax	NOUN
fsr-3311	365	5	rates	rate	NOUN
fsr-3311	365	6	do	do	AUX
fsr-3311	365	7	not	not	PART
fsr-3311	365	8	rise	rise	VERB
fsr-3311	365	9	substantially	substantially	ADV
fsr-3311	365	10	the	the	DET
fsr-3311	365	11	qualified	qualified	ADJ
fsr-3311	365	12	plan	plan	NOUN
fsr-3311	365	13	is	be	AUX
fsr-3311	365	14	clearly	clearly	ADV
fsr-3311	365	15	more	more	ADV
fsr-3311	365	16	beneficial	beneficial	ADJ
fsr-3311	365	17	.	.	PUNCT
fsr-3311	366	1	with	with	ADP
fsr-3311	366	2	six	six	NUM
fsr-3311	366	3	of	of	ADP
fsr-3311	366	4	the	the	DET
fsr-3311	366	5	nine	nine	NUM
fsr-3311	366	6	scenarios	scenario	NOUN
fsr-3311	366	7	table	table	NOUN
fsr-3311	366	8	6	6	NUM
fsr-3311	366	9	probability	probability	NOUN
fsr-3311	366	10	of	of	ADP
fsr-3311	366	11	success	success	NOUN
fsr-3311	366	12	for	for	ADP
fsr-3311	366	13	qualified	qualified	ADJ
fsr-3311	366	14	account	account	NOUN
fsr-3311	366	15	to	to	PART
fsr-3311	366	16	generate	generate	VERB
fsr-3311	366	17	matching	match	VERB
fsr-3311	366	18	after	after	ADP
fsr-3311	366	19	-	-	PUNCT
fsr-3311	366	20	tax	tax	NOUN
fsr-3311	366	21	income	income	NOUN
fsr-3311	366	22	with	with	ADP
fsr-3311	366	23	various	various	ADJ
fsr-3311	366	24	tax	tax	NOUN
fsr-3311	366	25	rates	rate	NOUN
fsr-3311	366	26	pre	pre	ADJ
fsr-3311	366	27	-	-	ADJ
fsr-3311	366	28	retirement	retirement	ADJ
fsr-3311	366	29	tax	tax	NOUN
fsr-3311	366	30	bracket	bracket	NOUN
fsr-3311	366	31	grossed	gross	VERB
fsr-3311	366	32	-	-	PUNCT
fsr-3311	366	33	up	up	ADP
fsr-3311	366	34	investment	investment	NOUN
fsr-3311	366	35	retirement	retirement	NOUN
fsr-3311	366	36	tax	tax	NOUN
fsr-3311	366	37	bracket	bracket	NOUN
fsr-3311	366	38	probability	probability	NOUN
fsr-3311	366	39	of	of	ADP
fsr-3311	366	40	success	success	NOUN
fsr-3311	366	41	:	:	PUNCT
fsr-3311	366	42	matching	match	VERB
fsr-3311	366	43	$	$	SYM
fsr-3311	366	44	158,453	158,453	NUM
fsr-3311	366	45	spending	spending	NOUN
fsr-3311	366	46	for	for	ADP
fsr-3311	366	47	preferred	preferred	ADJ
fsr-3311	366	48	non	non	ADJ
fsr-3311	366	49	-	-	ADJ
fsr-3311	366	50	smoker	smoker	ADJ
fsr-3311	366	51	probability	probability	NOUN
fsr-3311	366	52	of	of	ADP
fsr-3311	366	53	success	success	NOUN
fsr-3311	366	54	:	:	PUNCT
fsr-3311	366	55	matching	match	VERB
fsr-3311	366	56	$	$	SYM
fsr-3311	366	57	145,210	145,210	NUM
fsr-3311	366	58	spending	spending	NOUN
fsr-3311	366	59	for	for	ADP
fsr-3311	366	60	standard	standard	ADJ
fsr-3311	366	61	non	non	ADJ
fsr-3311	366	62	-	-	ADJ
fsr-3311	366	63	smoker	smoker	ADJ
fsr-3311	366	64	35	35	NUM
fsr-3311	366	65	%	%	NOUN
fsr-3311	366	66	$	$	SYM
fsr-3311	366	67	76,923	76,923	NUM
fsr-3311	366	68	35	35	NUM
fsr-3311	366	69	%	%	NOUN
fsr-3311	366	70	100.0	100.0	NUM
fsr-3311	366	71	%	%	NOUN
fsr-3311	366	72	100.0	100.0	NUM
fsr-3311	366	73	%	%	NOUN
fsr-3311	366	74	35	35	NUM
fsr-3311	366	75	%	%	NOUN
fsr-3311	366	76	$	$	SYM
fsr-3311	366	77	76,923	76,923	NUM
fsr-3311	366	78	45	45	NUM
fsr-3311	366	79	%	%	NOUN
fsr-3311	366	80	95.6	95.6	NUM
fsr-3311	366	81	%	%	NOUN
fsr-3311	366	82	100.0	100.0	NUM
fsr-3311	366	83	%	%	NOUN
fsr-3311	366	84	35	35	NUM
fsr-3311	366	85	%	%	NOUN
fsr-3311	366	86	$	$	SYM
fsr-3311	366	87	76,923	76,923	NUM
fsr-3311	366	88	55	55	NUM
fsr-3311	366	89	%	%	NOUN
fsr-3311	366	90	55.6	55.6	NUM
fsr-3311	366	91	%	%	NOUN
fsr-3311	366	92	90.0	90.0	NUM
fsr-3311	366	93	%	%	NOUN
fsr-3311	366	94	45	45	NUM
fsr-3311	366	95	%	%	NOUN
fsr-3311	366	96	$	$	SYM
fsr-3311	366	97	90,909	90,909	NUM
fsr-3311	366	98	35	35	NUM
fsr-3311	366	99	%	%	NOUN
fsr-3311	366	100	100.0	100.0	NUM
fsr-3311	366	101	%	%	NOUN
fsr-3311	366	102	100.0	100.0	NUM
fsr-3311	366	103	%	%	NOUN
fsr-3311	366	104	45	45	NUM
fsr-3311	366	105	%	%	NOUN
fsr-3311	366	106	$	$	SYM
fsr-3311	366	107	90,909	90,909	NUM
fsr-3311	366	108	45	45	NUM
fsr-3311	366	109	%	%	NOUN
fsr-3311	366	110	100.0	100.0	NUM
fsr-3311	366	111	%	%	NOUN
fsr-3311	366	112	100.0	100.0	NUM
fsr-3311	366	113	%	%	NOUN
fsr-3311	366	114	45	45	NUM
fsr-3311	366	115	%	%	NOUN
fsr-3311	366	116	$	$	SYM
fsr-3311	366	117	90,909	90,909	NUM
fsr-3311	366	118	55	55	NUM
fsr-3311	366	119	%	%	NOUN
fsr-3311	366	120	94.4	94.4	NUM
fsr-3311	366	121	%	%	NOUN
fsr-3311	366	122	100.0	100.0	NUM
fsr-3311	366	123	%	%	NOUN
fsr-3311	366	124	55	55	NUM
fsr-3311	366	125	%	%	NOUN
fsr-3311	366	126	$	$	SYM
fsr-3311	366	127	111,111	111,111	NUM
fsr-3311	366	128	35	35	NUM
fsr-3311	366	129	%	%	NOUN
fsr-3311	366	130	100.0	100.0	NUM
fsr-3311	366	131	%	%	NOUN
fsr-3311	366	132	100.0	100.0	NUM
fsr-3311	366	133	%	%	NOUN
fsr-3311	366	134	55	55	NUM
fsr-3311	366	135	%	%	NOUN
fsr-3311	366	136	$	$	SYM
fsr-3311	366	137	111,111	111,111	NUM
fsr-3311	366	138	45	45	NUM
fsr-3311	366	139	%	%	NOUN
fsr-3311	366	140	100.0	100.0	NUM
fsr-3311	366	141	%	%	NOUN
fsr-3311	366	142	100.0	100.0	NUM
fsr-3311	366	143	%	%	NOUN
fsr-3311	366	144	55	55	NUM
fsr-3311	366	145	%	%	NOUN
fsr-3311	366	146	$	$	SYM
fsr-3311	366	147	111,111	111,111	NUM
fsr-3311	366	148	55	55	NUM
fsr-3311	366	149	%	%	NOUN
fsr-3311	366	150	100.0	100.0	NUM
fsr-3311	366	151	%	%	NOUN
fsr-3311	366	152	100.0	100.0	NUM
fsr-3311	366	153	%	%	NOUN
fsr-3311	366	154	237r	237r	NOUN
fsr-3311	366	155	.	.	PUNCT
fsr-3311	367	1	delibero	delibero	PROPN
fsr-3311	367	2	,	,	PUNCT
fsr-3311	367	3	w.d	w.d	PROPN
fsr-3311	367	4	.	.	PROPN
fsr-3311	367	5	pfau	pfau	NOUN
fsr-3311	367	6	/	/	SYM
fsr-3311	367	7	financial	financial	ADJ
fsr-3311	367	8	services	service	NOUN
fsr-3311	367	9	review	review	VERB
fsr-3311	367	10	26	26	NUM
fsr-3311	367	11	(	(	PUNCT
fsr-3311	367	12	2017	2017	NUM
fsr-3311	367	13	)	)	PUNCT
fsr-3311	367	14	221–240	221–240	NUM
fsr-3311	367	15	showing	show	VERB
fsr-3311	367	16	a	a	DET
fsr-3311	367	17	higher	high	ADJ
fsr-3311	367	18	probability	probability	NOUN
fsr-3311	367	19	of	of	ADP
fsr-3311	367	20	success	success	NOUN
fsr-3311	367	21	within	within	ADP
fsr-3311	367	22	the	the	DET
fsr-3311	367	23	qualified	qualified	ADJ
fsr-3311	367	24	plan	plan	NOUN
fsr-3311	367	25	compared	compare	VERB
fsr-3311	367	26	with	with	ADP
fsr-3311	367	27	the	the	DET
fsr-3311	367	28	vul	vul	NOUN
fsr-3311	367	29	,	,	PUNCT
fsr-3311	367	30	individuals	individual	NOUN
fsr-3311	367	31	should	should	AUX
fsr-3311	367	32	maximize	maximize	VERB
fsr-3311	367	33	their	their	PRON
fsr-3311	367	34	available	available	ADJ
fsr-3311	367	35	qualified	qualified	ADJ
fsr-3311	367	36	plans	plan	NOUN
fsr-3311	367	37	first	first	ADV
fsr-3311	367	38	before	before	ADP
fsr-3311	367	39	utilizing	utilize	VERB
fsr-3311	367	40	a	a	DET
fsr-3311	367	41	life	life	NOUN
fsr-3311	367	42	insurance	insurance	NOUN
fsr-3311	367	43	policy	policy	NOUN
fsr-3311	367	44	as	as	ADP
fsr-3311	367	45	a	a	DET
fsr-3311	367	46	retirement	retirement	NOUN
fsr-3311	367	47	vehicle	vehicle	NOUN
fsr-3311	367	48	.	.	PUNCT
fsr-3311	368	1	even	even	ADV
fsr-3311	368	2	in	in	ADP
fsr-3311	368	3	the	the	DET
fsr-3311	368	4	scenario	scenario	NOUN
fsr-3311	368	5	of	of	ADP
fsr-3311	368	6	a	a	DET
fsr-3311	368	7	modest	modest	ADJ
fsr-3311	368	8	increase	increase	NOUN
fsr-3311	368	9	in	in	ADP
fsr-3311	368	10	taxation	taxation	NOUN
fsr-3311	368	11	from	from	ADP
fsr-3311	368	12	35	35	NUM
fsr-3311	368	13	%	%	NOUN
fsr-3311	368	14	to	to	ADP
fsr-3311	368	15	45	45	NUM
fsr-3311	368	16	%	%	NOUN
fsr-3311	368	17	,	,	PUNCT
fsr-3311	368	18	the	the	DET
fsr-3311	368	19	qualified	qualified	ADJ
fsr-3311	368	20	plan	plan	NOUN
fsr-3311	368	21	has	have	VERB
fsr-3311	368	22	the	the	DET
fsr-3311	368	23	same	same	ADJ
fsr-3311	368	24	probability	probability	NOUN
fsr-3311	368	25	of	of	ADP
fsr-3311	368	26	success	success	NOUN
fsr-3311	368	27	as	as	ADP
fsr-3311	368	28	the	the	DET
fsr-3311	368	29	vul	vul	NOUN
fsr-3311	368	30	.	.	PUNCT
fsr-3311	369	1	with	with	ADP
fsr-3311	369	2	the	the	DET
fsr-3311	369	3	vul	vul	NOUN
fsr-3311	369	4	also	also	ADV
fsr-3311	369	5	incurring	incur	VERB
fsr-3311	369	6	more	more	ADJ
fsr-3311	369	7	risk	risk	NOUN
fsr-3311	369	8	than	than	ADP
fsr-3311	369	9	the	the	DET
fsr-3311	369	10	qualified	qualified	ADJ
fsr-3311	369	11	plan	plan	NOUN
fsr-3311	369	12	,	,	PUNCT
fsr-3311	369	13	the	the	DET
fsr-3311	369	14	vul	vul	NOUN
fsr-3311	369	15	should	should	AUX
fsr-3311	369	16	not	not	PART
fsr-3311	369	17	be	be	AUX
fsr-3311	369	18	viewed	view	VERB
fsr-3311	369	19	as	as	ADP
fsr-3311	369	20	a	a	DET
fsr-3311	369	21	replacement	replacement	NOUN
fsr-3311	369	22	,	,	PUNCT
fsr-3311	369	23	but	but	CCONJ
fsr-3311	369	24	rather	rather	ADV
fsr-3311	369	25	a	a	DET
fsr-3311	369	26	supplement	supplement	NOUN
fsr-3311	369	27	when	when	SCONJ
fsr-3311	369	28	additional	additional	ADJ
fsr-3311	369	29	tax	tax	NOUN
fsr-3311	369	30	deferral	deferral	NOUN
fsr-3311	369	31	is	be	AUX
fsr-3311	369	32	desired	desire	VERB
fsr-3311	369	33	.	.	PUNCT
fsr-3311	370	1	table	table	NOUN
fsr-3311	370	2	6	6	NUM
fsr-3311	370	3	also	also	ADV
fsr-3311	370	4	summarizes	summarize	VERB
fsr-3311	370	5	the	the	DET
fsr-3311	370	6	probability	probability	NOUN
fsr-3311	370	7	of	of	ADP
fsr-3311	370	8	success	success	NOUN
fsr-3311	370	9	that	that	PRON
fsr-3311	370	10	a	a	DET
fsr-3311	370	11	qualified	qualified	ADJ
fsr-3311	370	12	account	account	NOUN
fsr-3311	370	13	with	with	ADP
fsr-3311	370	14	various	various	ADJ
fsr-3311	370	15	preand	preand	NOUN
fsr-3311	370	16	post	post	ADJ
fsr-3311	370	17	-	-	ADJ
fsr-3311	370	18	retirement	retirement	ADJ
fsr-3311	370	19	ordinary	ordinary	ADJ
fsr-3311	370	20	income	income	NOUN
fsr-3311	370	21	taxation	taxation	NOUN
fsr-3311	370	22	rates	rate	NOUN
fsr-3311	370	23	can	can	AUX
fsr-3311	370	24	generate	generate	VERB
fsr-3311	370	25	the	the	DET
fsr-3311	370	26	same	same	ADJ
fsr-3311	370	27	$	$	SYM
fsr-3311	370	28	145,210	145,210	NUM
fsr-3311	370	29	after	after	ADP
fsr-3311	370	30	-	-	PUNCT
fsr-3311	370	31	tax	tax	NOUN
fsr-3311	370	32	cash	cash	NOUN
fsr-3311	370	33	flow	flow	NOUN
fsr-3311	370	34	as	as	SCONJ
fsr-3311	370	35	the	the	DET
fsr-3311	370	36	variable	variable	ADJ
fsr-3311	370	37	universal	universal	ADJ
fsr-3311	370	38	life	life	NOUN
fsr-3311	370	39	insurance	insurance	NOUN
fsr-3311	370	40	policy	policy	NOUN
fsr-3311	370	41	assuming	assume	VERB
fsr-3311	370	42	standard	standard	ADJ
fsr-3311	370	43	nonsmoker	nonsmoker	NOUN
fsr-3311	370	44	health	health	NOUN
fsr-3311	370	45	.	.	PUNCT
fsr-3311	371	1	with	with	ADP
fsr-3311	371	2	a	a	DET
fsr-3311	371	3	reduced	reduce	VERB
fsr-3311	371	4	stress	stress	NOUN
fsr-3311	371	5	on	on	ADP
fsr-3311	371	6	the	the	DET
fsr-3311	371	7	portfolio	portfolio	NOUN
fsr-3311	371	8	needing	need	VERB
fsr-3311	371	9	to	to	PART
fsr-3311	371	10	generate	generate	VERB
fsr-3311	371	11	less	less	ADJ
fsr-3311	371	12	cash	cash	NOUN
fsr-3311	371	13	flow	flow	NOUN
fsr-3311	371	14	,	,	PUNCT
fsr-3311	371	15	the	the	DET
fsr-3311	371	16	probability	probability	NOUN
fsr-3311	371	17	of	of	ADP
fsr-3311	371	18	success	success	NOUN
fsr-3311	371	19	increases	increase	NOUN
fsr-3311	371	20	,	,	PUNCT
fsr-3311	371	21	resulting	result	VERB
fsr-3311	371	22	in	in	ADP
fsr-3311	371	23	only	only	ADV
fsr-3311	371	24	one	one	NUM
fsr-3311	371	25	scenario	scenario	NOUN
fsr-3311	371	26	of	of	ADP
fsr-3311	371	27	the	the	DET
fsr-3311	371	28	nine	nine	NUM
fsr-3311	371	29	that	that	PRON
fsr-3311	371	30	has	have	VERB
fsr-3311	371	31	a	a	DET
fsr-3311	371	32	lower	low	ADJ
fsr-3311	371	33	probability	probability	NOUN
fsr-3311	371	34	of	of	ADP
fsr-3311	371	35	success	success	NOUN
fsr-3311	371	36	than	than	ADP
fsr-3311	371	37	the	the	DET
fsr-3311	371	38	vul	vul	NOUN
fsr-3311	371	39	policy	policy	NOUN
fsr-3311	371	40	.	.	PUNCT
fsr-3311	372	1	the	the	DET
fsr-3311	372	2	lone	lone	ADJ
fsr-3311	372	3	scenario	scenario	NOUN
fsr-3311	372	4	with	with	ADP
fsr-3311	372	5	a	a	DET
fsr-3311	372	6	lower	low	ADJ
fsr-3311	372	7	probability	probability	NOUN
fsr-3311	372	8	of	of	ADP
fsr-3311	372	9	success	success	NOUN
fsr-3311	372	10	results	result	VERB
fsr-3311	372	11	from	from	ADP
fsr-3311	372	12	a	a	DET
fsr-3311	372	13	20	20	NUM
fsr-3311	372	14	%	%	NOUN
fsr-3311	372	15	increased	increase	VERB
fsr-3311	372	16	tax	tax	NOUN
fsr-3311	372	17	rate	rate	NOUN
fsr-3311	372	18	during	during	ADP
fsr-3311	372	19	retirement	retirement	NOUN
fsr-3311	372	20	.	.	PUNCT
fsr-3311	373	1	as	as	SCONJ
fsr-3311	373	2	previously	previously	ADV
fsr-3311	373	3	noted	note	VERB
fsr-3311	373	4	with	with	ADP
fsr-3311	373	5	the	the	DET
fsr-3311	373	6	non	non	ADJ
fsr-3311	373	7	-	-	ADJ
fsr-3311	373	8	qualified	qualified	ADJ
fsr-3311	373	9	account	account	NOUN
fsr-3311	373	10	,	,	PUNCT
fsr-3311	373	11	the	the	DET
fsr-3311	373	12	qualified	qualified	ADJ
fsr-3311	373	13	account	account	NOUN
fsr-3311	373	14	would	would	AUX
fsr-3311	373	15	also	also	ADV
fsr-3311	373	16	provide	provide	VERB
fsr-3311	373	17	additional	additional	ADJ
fsr-3311	373	18	flexibility	flexibility	NOUN
fsr-3311	373	19	to	to	PART
fsr-3311	373	20	withdraw	withdraw	VERB
fsr-3311	373	21	and	and	CCONJ
fsr-3311	373	22	deplete	deplete	VERB
fsr-3311	373	23	any	any	DET
fsr-3311	373	24	remaining	remain	VERB
fsr-3311	373	25	values	value	NOUN
fsr-3311	373	26	if	if	SCONJ
fsr-3311	373	27	an	an	DET
fsr-3311	373	28	individual	individual	NOUN
fsr-3311	373	29	chooses	choose	VERB
fsr-3311	373	30	to	to	PART
fsr-3311	373	31	do	do	VERB
fsr-3311	373	32	so	so	ADV
fsr-3311	373	33	.	.	PUNCT
fsr-3311	374	1	however	however	ADV
fsr-3311	374	2	,	,	PUNCT
fsr-3311	374	3	any	any	DET
fsr-3311	374	4	additional	additional	ADJ
fsr-3311	374	5	distributions	distribution	NOUN
fsr-3311	374	6	are	be	AUX
fsr-3311	374	7	taxed	tax	VERB
fsr-3311	374	8	at	at	ADP
fsr-3311	374	9	ordinary	ordinary	ADJ
fsr-3311	374	10	income	income	NOUN
fsr-3311	374	11	taxation	taxation	NOUN
fsr-3311	374	12	rates	rate	NOUN
fsr-3311	374	13	.	.	PUNCT
fsr-3311	375	1	5	5	X
fsr-3311	375	2	.	.	X
fsr-3311	375	3	conclusions	conclusion	NOUN
fsr-3311	375	4	this	this	DET
fsr-3311	375	5	study	study	NOUN
fsr-3311	375	6	has	have	AUX
fsr-3311	375	7	determined	determine	VERB
fsr-3311	375	8	that	that	SCONJ
fsr-3311	375	9	for	for	ADP
fsr-3311	375	10	the	the	DET
fsr-3311	375	11	given	give	VERB
fsr-3311	375	12	parameters	parameter	NOUN
fsr-3311	375	13	of	of	ADP
fsr-3311	375	14	the	the	DET
fsr-3311	375	15	base	base	NOUN
fsr-3311	375	16	case	case	NOUN
fsr-3311	375	17	,	,	PUNCT
fsr-3311	375	18	the	the	DET
fsr-3311	375	19	safe	safe	ADJ
fsr-3311	375	20	combined	combined	ADJ
fsr-3311	375	21	accumulation	accumulation	NOUN
fsr-3311	375	22	and	and	CCONJ
fsr-3311	375	23	distributions	distribution	NOUN
fsr-3311	375	24	rates	rate	NOUN
fsr-3311	375	25	are	be	AUX
fsr-3311	375	26	7	7	NUM
fsr-3311	375	27	%	%	NOUN
fsr-3311	375	28	and	and	CCONJ
fsr-3311	375	29	9	9	NUM
fsr-3311	375	30	%	%	NOUN
fsr-3311	375	31	,	,	PUNCT
fsr-3311	375	32	respectively	respectively	ADV
fsr-3311	375	33	.	.	PUNCT
fsr-3311	376	1	these	these	DET
fsr-3311	376	2	rates	rate	NOUN
fsr-3311	376	3	assume	assume	VERB
fsr-3311	376	4	a	a	DET
fsr-3311	376	5	100	100	NUM
fsr-3311	376	6	%	%	NOUN
fsr-3311	376	7	equity	equity	NOUN
fsr-3311	376	8	allocation	allocation	NOUN
fsr-3311	376	9	towards	towards	ADP
fsr-3311	376	10	u.s	u.s	PROPN
fsr-3311	376	11	.	.	PROPN
fsr-3311	376	12	large	large	ADJ
fsr-3311	376	13	capitalization	capitalization	NOUN
fsr-3311	376	14	stocks	stock	NOUN
fsr-3311	376	15	.	.	PUNCT
fsr-3311	377	1	although	although	SCONJ
fsr-3311	377	2	other	other	ADJ
fsr-3311	377	3	combinations	combination	NOUN
fsr-3311	377	4	of	of	ADP
fsr-3311	377	5	rates	rate	NOUN
fsr-3311	377	6	provided	provide	VERB
fsr-3311	377	7	a	a	DET
fsr-3311	377	8	95	95	NUM
fsr-3311	377	9	%	%	NOUN
fsr-3311	377	10	or	or	CCONJ
fsr-3311	377	11	higher	high	ADJ
fsr-3311	377	12	probability	probability	NOUN
fsr-3311	377	13	of	of	ADP
fsr-3311	377	14	success	success	NOUN
fsr-3311	377	15	based	base	VERB
fsr-3311	377	16	on	on	ADP
fsr-3311	377	17	historical	historical	ADJ
fsr-3311	377	18	returns	return	NOUN
fsr-3311	377	19	,	,	PUNCT
fsr-3311	377	20	this	this	DET
fsr-3311	377	21	combination	combination	NOUN
fsr-3311	377	22	yielded	yield	VERB
fsr-3311	377	23	the	the	DET
fsr-3311	377	24	highest	high	ADJ
fsr-3311	377	25	supplemental	supplemental	ADJ
fsr-3311	377	26	cash	cash	NOUN
fsr-3311	377	27	flow	flow	NOUN
fsr-3311	377	28	with	with	ADP
fsr-3311	377	29	a	a	DET
fsr-3311	377	30	minimum	minimum	NOUN
fsr-3311	377	31	of	of	ADP
fsr-3311	377	32	95	95	NUM
fsr-3311	377	33	%	%	NOUN
fsr-3311	377	34	probability	probability	NOUN
fsr-3311	377	35	of	of	ADP
fsr-3311	377	36	success	success	NOUN
fsr-3311	377	37	.	.	PUNCT
fsr-3311	378	1	these	these	DET
fsr-3311	378	2	parameters	parameter	NOUN
fsr-3311	378	3	demonstrate	demonstrate	VERB
fsr-3311	378	4	success	success	NOUN
fsr-3311	378	5	based	base	VERB
fsr-3311	378	6	on	on	ADP
fsr-3311	378	7	historical	historical	ADJ
fsr-3311	378	8	performance	performance	NOUN
fsr-3311	378	9	,	,	PUNCT
fsr-3311	378	10	but	but	CCONJ
fsr-3311	378	11	in	in	ADP
fsr-3311	378	12	practice	practice	NOUN
fsr-3311	378	13	it	it	PRON
fsr-3311	378	14	is	be	AUX
fsr-3311	378	15	crucial	crucial	ADJ
fsr-3311	378	16	to	to	PART
fsr-3311	378	17	monitor	monitor	VERB
fsr-3311	378	18	the	the	DET
fsr-3311	378	19	policy	policy	NOUN
fsr-3311	378	20	performance	performance	NOUN
fsr-3311	378	21	on	on	ADP
fsr-3311	378	22	an	an	DET
fsr-3311	378	23	on	on	ADV
fsr-3311	378	24	-	-	PUNCT
fsr-3311	378	25	going	go	VERB
fsr-3311	378	26	basis	basis	NOUN
fsr-3311	378	27	.	.	PUNCT
fsr-3311	379	1	one	one	NUM
fsr-3311	379	2	of	of	ADP
fsr-3311	379	3	the	the	DET
fsr-3311	379	4	largest	large	ADJ
fsr-3311	379	5	benefits	benefit	NOUN
fsr-3311	379	6	of	of	ADP
fsr-3311	379	7	a	a	DET
fsr-3311	379	8	variable	variable	ADJ
fsr-3311	379	9	universal	universal	ADJ
fsr-3311	379	10	life	life	NOUN
fsr-3311	379	11	policy	policy	NOUN
fsr-3311	379	12	is	be	AUX
fsr-3311	379	13	its	its	PRON
fsr-3311	379	14	flexible	flexible	ADJ
fsr-3311	379	15	nature	nature	NOUN
fsr-3311	379	16	,	,	PUNCT
fsr-3311	379	17	which	which	PRON
fsr-3311	379	18	allows	allow	VERB
fsr-3311	379	19	for	for	SCONJ
fsr-3311	379	20	adjustments	adjustment	NOUN
fsr-3311	379	21	to	to	PART
fsr-3311	379	22	be	be	AUX
fsr-3311	379	23	made	make	VERB
fsr-3311	379	24	.	.	PUNCT
fsr-3311	380	1	this	this	PRON
fsr-3311	380	2	will	will	AUX
fsr-3311	380	3	allow	allow	VERB
fsr-3311	380	4	higher	high	ADJ
fsr-3311	380	5	or	or	CCONJ
fsr-3311	380	6	lower	low	ADJ
fsr-3311	380	7	distributions	distribution	NOUN
fsr-3311	380	8	to	to	PART
fsr-3311	380	9	occur	occur	VERB
fsr-3311	380	10	based	base	VERB
fsr-3311	380	11	on	on	ADP
fsr-3311	380	12	actual	actual	ADJ
fsr-3311	380	13	performance	performance	NOUN
fsr-3311	380	14	.	.	PUNCT
fsr-3311	381	1	this	this	DET
fsr-3311	381	2	study	study	NOUN
fsr-3311	381	3	has	have	AUX
fsr-3311	381	4	also	also	ADV
fsr-3311	381	5	determined	determine	VERB
fsr-3311	381	6	that	that	SCONJ
fsr-3311	381	7	if	if	SCONJ
fsr-3311	381	8	an	an	DET
fsr-3311	381	9	individual	individual	NOUN
fsr-3311	381	10	does	do	AUX
fsr-3311	381	11	not	not	PART
fsr-3311	381	12	qualify	qualify	VERB
fsr-3311	381	13	for	for	ADP
fsr-3311	381	14	preferred	preferred	ADJ
fsr-3311	381	15	health	health	NOUN
fsr-3311	381	16	,	,	PUNCT
fsr-3311	381	17	but	but	CCONJ
fsr-3311	381	18	standard	standard	ADJ
fsr-3311	381	19	health	health	NOUN
fsr-3311	381	20	,	,	PUNCT
fsr-3311	381	21	the	the	DET
fsr-3311	381	22	safe	safe	ADJ
fsr-3311	381	23	accumulation	accumulation	NOUN
fsr-3311	381	24	rate	rate	NOUN
fsr-3311	381	25	based	base	VERB
fsr-3311	381	26	on	on	ADP
fsr-3311	381	27	historical	historical	ADJ
fsr-3311	381	28	returns	return	NOUN
fsr-3311	381	29	reduces	reduce	VERB
fsr-3311	381	30	from	from	ADP
fsr-3311	381	31	7	7	NUM
fsr-3311	381	32	%	%	NOUN
fsr-3311	381	33	to	to	PART
fsr-3311	381	34	6.5	6.5	NUM
fsr-3311	381	35	%	%	NOUN
fsr-3311	381	36	with	with	ADP
fsr-3311	381	37	the	the	DET
fsr-3311	381	38	same	same	ADJ
fsr-3311	381	39	9	9	NUM
fsr-3311	381	40	%	%	NOUN
fsr-3311	381	41	distribution	distribution	NOUN
fsr-3311	381	42	rate	rate	NOUN
fsr-3311	381	43	,	,	PUNCT
fsr-3311	381	44	which	which	PRON
fsr-3311	381	45	results	result	VERB
fsr-3311	381	46	in	in	ADP
fsr-3311	381	47	a	a	DET
fsr-3311	381	48	�	�	NOUN
fsr-3311	381	49	8.4	8.4	NUM
fsr-3311	381	50	%	%	NOUN
fsr-3311	381	51	decrease	decrease	NOUN
fsr-3311	381	52	in	in	ADP
fsr-3311	381	53	income	income	NOUN
fsr-3311	381	54	with	with	ADP
fsr-3311	381	55	the	the	DET
fsr-3311	381	56	given	give	VERB
fsr-3311	381	57	parameters	parameter	NOUN
fsr-3311	381	58	.	.	PUNCT
fsr-3311	382	1	this	this	DET
fsr-3311	382	2	research	research	NOUN
fsr-3311	382	3	shows	show	VERB
fsr-3311	382	4	that	that	SCONJ
fsr-3311	382	5	while	while	SCONJ
fsr-3311	382	6	life	life	NOUN
fsr-3311	382	7	insurance	insurance	NOUN
fsr-3311	382	8	can	can	AUX
fsr-3311	382	9	generate	generate	VERB
fsr-3311	382	10	cash	cash	NOUN
fsr-3311	382	11	flow	flow	NOUN
fsr-3311	382	12	,	,	PUNCT
fsr-3311	382	13	there	there	PRON
fsr-3311	382	14	are	be	VERB
fsr-3311	382	15	additional	additional	ADJ
fsr-3311	382	16	risks	risk	NOUN
fsr-3311	382	17	that	that	PRON
fsr-3311	382	18	could	could	AUX
fsr-3311	382	19	result	result	VERB
fsr-3311	382	20	in	in	ADP
fsr-3311	382	21	a	a	DET
fsr-3311	382	22	policy	policy	NOUN
fsr-3311	382	23	lapsing	lapsing	NOUN
fsr-3311	382	24	and	and	CCONJ
fsr-3311	382	25	triggering	trigger	VERB
fsr-3311	382	26	a	a	DET
fsr-3311	382	27	taxable	taxable	ADJ
fsr-3311	382	28	event	event	NOUN
fsr-3311	382	29	.	.	PUNCT
fsr-3311	383	1	if	if	SCONJ
fsr-3311	383	2	an	an	DET
fsr-3311	383	3	individual	individual	NOUN
fsr-3311	383	4	is	be	AUX
fsr-3311	383	5	in	in	ADP
fsr-3311	383	6	a	a	DET
fsr-3311	383	7	lower	low	ADJ
fsr-3311	383	8	tax	tax	NOUN
fsr-3311	383	9	bracket	bracket	NOUN
fsr-3311	383	10	during	during	ADP
fsr-3311	383	11	retirement	retirement	NOUN
fsr-3311	383	12	,	,	PUNCT
fsr-3311	383	13	the	the	DET
fsr-3311	383	14	tax	tax	NOUN
fsr-3311	383	15	-	-	PUNCT
fsr-3311	383	16	preferential	preferential	ADJ
fsr-3311	383	17	treatment	treatment	NOUN
fsr-3311	383	18	would	would	AUX
fsr-3311	383	19	be	be	AUX
fsr-3311	383	20	less	less	ADV
fsr-3311	383	21	advantageous	advantageous	ADJ
fsr-3311	383	22	.	.	PUNCT
fsr-3311	384	1	the	the	PRON
fsr-3311	384	2	higher	high	ADJ
fsr-3311	384	3	the	the	DET
fsr-3311	384	4	taxation	taxation	NOUN
fsr-3311	384	5	assumptions	assumption	NOUN
fsr-3311	384	6	,	,	PUNCT
fsr-3311	384	7	the	the	DET
fsr-3311	384	8	more	more	ADV
fsr-3311	384	9	competitive	competitive	ADJ
fsr-3311	384	10	the	the	DET
fsr-3311	384	11	life	life	NOUN
fsr-3311	384	12	insurance	insurance	NOUN
fsr-3311	384	13	options	option	NOUN
fsr-3311	384	14	become	become	VERB
fsr-3311	384	15	on	on	ADP
fsr-3311	384	16	an	an	DET
fsr-3311	384	17	after	after	ADP
fsr-3311	384	18	-	-	PUNCT
fsr-3311	384	19	tax	tax	NOUN
fsr-3311	384	20	basis	basis	NOUN
fsr-3311	384	21	because	because	SCONJ
fsr-3311	384	22	of	of	ADP
fsr-3311	384	23	increased	increase	VERB
fsr-3311	384	24	efficiency	efficiency	NOUN
fsr-3311	384	25	.	.	PUNCT
fsr-3311	385	1	however	however	ADV
fsr-3311	385	2	,	,	PUNCT
fsr-3311	385	3	even	even	ADV
fsr-3311	385	4	in	in	ADP
fsr-3311	385	5	the	the	DET
fsr-3311	385	6	scenarios	scenario	NOUN
fsr-3311	385	7	where	where	SCONJ
fsr-3311	385	8	the	the	DET
fsr-3311	385	9	life	life	NOUN
fsr-3311	385	10	insurance	insurance	NOUN
fsr-3311	385	11	policy	policy	NOUN
fsr-3311	385	12	provides	provide	VERB
fsr-3311	385	13	a	a	DET
fsr-3311	385	14	higher	high	ADJ
fsr-3311	385	15	probability	probability	NOUN
fsr-3311	385	16	of	of	ADP
fsr-3311	385	17	success	success	NOUN
fsr-3311	385	18	compared	compare	VERB
fsr-3311	385	19	with	with	ADP
fsr-3311	385	20	the	the	DET
fsr-3311	385	21	traditional	traditional	ADJ
fsr-3311	385	22	investment	investment	NOUN
fsr-3311	385	23	accounts	account	NOUN
fsr-3311	385	24	,	,	PUNCT
fsr-3311	385	25	the	the	DET
fsr-3311	385	26	residual	residual	ADJ
fsr-3311	385	27	value	value	NOUN
fsr-3311	385	28	after	after	ADP
fsr-3311	385	29	the	the	DET
fsr-3311	385	30	distribution	distribution	NOUN
fsr-3311	385	31	period	period	NOUN
fsr-3311	385	32	has	have	VERB
fsr-3311	385	33	limited	limit	VERB
fsr-3311	385	34	use	use	NOUN
fsr-3311	385	35	.	.	PUNCT
fsr-3311	386	1	this	this	PRON
fsr-3311	386	2	is	be	AUX
fsr-3311	386	3	a	a	DET
fsr-3311	386	4	result	result	NOUN
fsr-3311	386	5	of	of	ADP
fsr-3311	386	6	the	the	DET
fsr-3311	386	7	need	need	NOUN
fsr-3311	386	8	to	to	PART
fsr-3311	386	9	maintain	maintain	VERB
fsr-3311	386	10	the	the	DET
fsr-3311	386	11	policy	policy	NOUN
fsr-3311	386	12	in	in	ADP
fsr-3311	386	13	-	-	PUNCT
fsr-3311	386	14	force	force	NOUN
fsr-3311	386	15	to	to	PART
fsr-3311	386	16	avoid	avoid	VERB
fsr-3311	386	17	taxation	taxation	NOUN
fsr-3311	386	18	.	.	PUNCT
fsr-3311	387	1	the	the	DET
fsr-3311	387	2	investment	investment	NOUN
fsr-3311	387	3	accounts	account	NOUN
fsr-3311	387	4	do	do	AUX
fsr-3311	387	5	not	not	PART
fsr-3311	387	6	impose	impose	VERB
fsr-3311	387	7	such	such	ADJ
fsr-3311	387	8	limitations	limitation	NOUN
fsr-3311	387	9	and	and	CCONJ
fsr-3311	387	10	would	would	AUX
fsr-3311	387	11	provide	provide	VERB
fsr-3311	387	12	full	full	ADJ
fsr-3311	387	13	access	access	NOUN
fsr-3311	387	14	to	to	ADP
fsr-3311	387	15	any	any	DET
fsr-3311	387	16	residual	residual	ADJ
fsr-3311	387	17	values	value	NOUN
fsr-3311	387	18	available	available	ADJ
fsr-3311	387	19	beyond	beyond	ADP
fsr-3311	387	20	the	the	DET
fsr-3311	387	21	distribution	distribution	NOUN
fsr-3311	387	22	period	period	NOUN
fsr-3311	387	23	.	.	PUNCT
fsr-3311	388	1	while	while	SCONJ
fsr-3311	388	2	the	the	DET
fsr-3311	388	3	insurance	insurance	NOUN
fsr-3311	388	4	policies	policy	NOUN
fsr-3311	388	5	have	have	VERB
fsr-3311	388	6	a	a	DET
fsr-3311	388	7	tax	tax	NOUN
fsr-3311	388	8	-	-	PUNCT
fsr-3311	388	9	free	free	ADJ
fsr-3311	388	10	death	death	NOUN
fsr-3311	388	11	benefit	benefit	NOUN
fsr-3311	388	12	,	,	PUNCT
fsr-3311	388	13	it	it	PRON
fsr-3311	388	14	is	be	AUX
fsr-3311	388	15	for	for	ADP
fsr-3311	388	16	a	a	DET
fsr-3311	388	17	beneficiary	beneficiary	NOUN
fsr-3311	388	18	and	and	CCONJ
fsr-3311	388	19	not	not	PART
fsr-3311	388	20	the	the	DET
fsr-3311	388	21	insured	insure	VERB
fsr-3311	388	22	.	.	PUNCT
fsr-3311	389	1	238	238	NUM
fsr-3311	389	2	r.	r.	PROPN
fsr-3311	389	3	delibero	delibero	PROPN
fsr-3311	389	4	,	,	PUNCT
fsr-3311	389	5	w.d	w.d	PROPN
fsr-3311	389	6	.	.	PROPN
fsr-3311	389	7	pfau	pfau	NOUN
fsr-3311	389	8	/	/	SYM
fsr-3311	389	9	financial	financial	ADJ
fsr-3311	389	10	services	service	NOUN
fsr-3311	389	11	review	review	VERB
fsr-3311	389	12	26	26	NUM
fsr-3311	389	13	(	(	PUNCT
fsr-3311	389	14	2017	2017	NUM
fsr-3311	389	15	)	)	PUNCT
fsr-3311	389	16	221–240	221–240	NUM
fsr-3311	389	17	life	life	NOUN
fsr-3311	389	18	insurance	insurance	NOUN
fsr-3311	389	19	when	when	SCONJ
fsr-3311	389	20	used	use	VERB
fsr-3311	389	21	as	as	ADP
fsr-3311	389	22	a	a	DET
fsr-3311	389	23	supplemental	supplemental	ADJ
fsr-3311	389	24	cash	cash	NOUN
fsr-3311	389	25	flow	flow	NOUN
fsr-3311	389	26	vehicle	vehicle	NOUN
fsr-3311	389	27	needs	need	VERB
fsr-3311	389	28	continuous	continuous	ADJ
fsr-3311	389	29	monitoring	monitoring	NOUN
fsr-3311	389	30	.	.	PUNCT
fsr-3311	390	1	using	use	VERB
fsr-3311	390	2	life	life	NOUN
fsr-3311	390	3	insurance	insurance	NOUN
fsr-3311	390	4	as	as	ADP
fsr-3311	390	5	an	an	DET
fsr-3311	390	6	asset	asset	NOUN
fsr-3311	390	7	class	class	NOUN
fsr-3311	390	8	should	should	AUX
fsr-3311	390	9	be	be	AUX
fsr-3311	390	10	a	a	DET
fsr-3311	390	11	supplement	supplement	NOUN
fsr-3311	390	12	to	to	ADP
fsr-3311	390	13	an	an	DET
fsr-3311	390	14	existing	exist	VERB
fsr-3311	390	15	retirement	retirement	NOUN
fsr-3311	390	16	income	income	NOUN
fsr-3311	390	17	portfolio	portfolio	NOUN
fsr-3311	390	18	and	and	CCONJ
fsr-3311	390	19	,	,	PUNCT
fsr-3311	390	20	therefore	therefore	ADV
fsr-3311	390	21	,	,	PUNCT
fsr-3311	390	22	is	be	AUX
fsr-3311	390	23	not	not	PART
fsr-3311	390	24	suitable	suitable	ADJ
fsr-3311	390	25	for	for	ADP
fsr-3311	390	26	every	every	DET
fsr-3311	390	27	individual	individual	NOUN
fsr-3311	390	28	.	.	PUNCT
fsr-3311	391	1	life	life	NOUN
fsr-3311	391	2	insurance	insurance	NOUN
fsr-3311	391	3	can	can	AUX
fsr-3311	391	4	add	add	VERB
fsr-3311	391	5	benefits	benefit	NOUN
fsr-3311	391	6	for	for	ADP
fsr-3311	391	7	individuals	individual	NOUN
fsr-3311	391	8	in	in	ADP
fsr-3311	391	9	higher	high	ADJ
fsr-3311	391	10	income	income	NOUN
fsr-3311	391	11	tax	tax	NOUN
fsr-3311	391	12	brackets	bracket	NOUN
fsr-3311	391	13	,	,	PUNCT
fsr-3311	391	14	but	but	CCONJ
fsr-3311	391	15	for	for	ADP
fsr-3311	391	16	individuals	individual	NOUN
fsr-3311	391	17	in	in	ADP
fsr-3311	391	18	lower	low	ADJ
fsr-3311	391	19	income	income	NOUN
fsr-3311	391	20	tax	tax	NOUN
fsr-3311	391	21	brackets	bracket	NOUN
fsr-3311	391	22	or	or	CCONJ
fsr-3311	391	23	individuals	individual	NOUN
fsr-3311	391	24	who	who	PRON
fsr-3311	391	25	do	do	AUX
fsr-3311	391	26	not	not	PART
fsr-3311	391	27	have	have	VERB
fsr-3311	391	28	other	other	ADJ
fsr-3311	391	29	income	income	NOUN
fsr-3311	391	30	solutions	solution	NOUN
fsr-3311	391	31	,	,	PUNCT
fsr-3311	391	32	life	life	NOUN
fsr-3311	391	33	insurance	insurance	NOUN
fsr-3311	391	34	may	may	AUX
fsr-3311	391	35	not	not	PART
fsr-3311	391	36	be	be	AUX
fsr-3311	391	37	appropriate	appropriate	ADJ
fsr-3311	391	38	.	.	PUNCT
fsr-3311	392	1	the	the	DET
fsr-3311	392	2	reason	reason	NOUN
fsr-3311	392	3	it	it	PRON
fsr-3311	392	4	is	be	AUX
fsr-3311	392	5	not	not	PART
fsr-3311	392	6	appropriate	appropriate	ADJ
fsr-3311	392	7	for	for	ADP
fsr-3311	392	8	individuals	individual	NOUN
fsr-3311	392	9	without	without	ADP
fsr-3311	392	10	other	other	ADJ
fsr-3311	392	11	income	income	NOUN
fsr-3311	392	12	solutions	solution	NOUN
fsr-3311	392	13	is	be	AUX
fsr-3311	392	14	that	that	SCONJ
fsr-3311	392	15	life	life	NOUN
fsr-3311	392	16	insurance	insurance	NOUN
fsr-3311	392	17	should	should	AUX
fsr-3311	392	18	not	not	PART
fsr-3311	392	19	be	be	AUX
fsr-3311	392	20	the	the	DET
fsr-3311	392	21	primary	primary	ADJ
fsr-3311	392	22	source	source	NOUN
fsr-3311	392	23	of	of	ADP
fsr-3311	392	24	retirement	retirement	NOUN
fsr-3311	392	25	income	income	NOUN
fsr-3311	392	26	.	.	PUNCT
fsr-3311	393	1	in	in	ADP
fsr-3311	393	2	addition	addition	NOUN
fsr-3311	393	3	,	,	PUNCT
fsr-3311	393	4	while	while	SCONJ
fsr-3311	393	5	the	the	DET
fsr-3311	393	6	vul	vul	NOUN
fsr-3311	393	7	policy	policy	NOUN
fsr-3311	393	8	is	be	AUX
fsr-3311	393	9	flexible	flexible	ADJ
fsr-3311	393	10	in	in	ADP
fsr-3311	393	11	premiums	premium	NOUN
fsr-3311	393	12	,	,	PUNCT
fsr-3311	393	13	concerns	concern	NOUN
fsr-3311	393	14	could	could	AUX
fsr-3311	393	15	grow	grow	VERB
fsr-3311	393	16	if	if	SCONJ
fsr-3311	393	17	the	the	DET
fsr-3311	393	18	ability	ability	NOUN
fsr-3311	393	19	to	to	PART
fsr-3311	393	20	make	make	VERB
fsr-3311	393	21	premium	premium	ADJ
fsr-3311	393	22	payments	payment	NOUN
fsr-3311	393	23	is	be	AUX
fsr-3311	393	24	no	no	ADV
fsr-3311	393	25	longer	long	ADV
fsr-3311	393	26	possible	possible	ADJ
fsr-3311	393	27	.	.	PUNCT
fsr-3311	394	1	while	while	SCONJ
fsr-3311	394	2	corrective	corrective	ADJ
fsr-3311	394	3	action	action	NOUN
fsr-3311	394	4	may	may	AUX
fsr-3311	394	5	be	be	AUX
fsr-3311	394	6	available	available	ADJ
fsr-3311	394	7	,	,	PUNCT
fsr-3311	394	8	such	such	ADJ
fsr-3311	394	9	as	as	ADP
fsr-3311	394	10	reducing	reduce	VERB
fsr-3311	394	11	the	the	DET
fsr-3311	394	12	death	death	NOUN
fsr-3311	394	13	benefit	benefit	NOUN
fsr-3311	394	14	or	or	CCONJ
fsr-3311	394	15	surrendering	surrender	VERB
fsr-3311	394	16	the	the	DET
fsr-3311	394	17	policy	policy	NOUN
fsr-3311	394	18	,	,	PUNCT
fsr-3311	394	19	the	the	DET
fsr-3311	394	20	payment	payment	NOUN
fsr-3311	394	21	for	for	ADP
fsr-3311	394	22	costs	cost	NOUN
fsr-3311	394	23	of	of	ADP
fsr-3311	394	24	insurance	insurance	NOUN
fsr-3311	394	25	may	may	AUX
fsr-3311	394	26	unnecessarily	unnecessarily	ADV
fsr-3311	394	27	occur	occur	VERB
fsr-3311	394	28	.	.	PUNCT
fsr-3311	395	1	while	while	SCONJ
fsr-3311	395	2	this	this	DET
fsr-3311	395	3	study	study	NOUN
fsr-3311	395	4	focused	focus	VERB
fsr-3311	395	5	on	on	ADP
fsr-3311	395	6	utilizing	utilize	VERB
fsr-3311	395	7	life	life	NOUN
fsr-3311	395	8	insurance	insurance	NOUN
fsr-3311	395	9	as	as	ADP
fsr-3311	395	10	a	a	DET
fsr-3311	395	11	retirement	retirement	NOUN
fsr-3311	395	12	vehicle	vehicle	NOUN
fsr-3311	395	13	,	,	PUNCT
fsr-3311	395	14	it	it	PRON
fsr-3311	395	15	is	be	AUX
fsr-3311	395	16	not	not	PART
fsr-3311	395	17	appropriate	appropriate	ADJ
fsr-3311	395	18	for	for	ADP
fsr-3311	395	19	everyone	everyone	PRON
fsr-3311	395	20	.	.	PUNCT
fsr-3311	396	1	life	life	NOUN
fsr-3311	396	2	insurance	insurance	NOUN
fsr-3311	396	3	is	be	AUX
fsr-3311	396	4	illiquid	illiquid	ADJ
fsr-3311	396	5	for	for	ADP
fsr-3311	396	6	generating	generate	VERB
fsr-3311	396	7	cash	cash	NOUN
fsr-3311	396	8	flow	flow	NOUN
fsr-3311	396	9	and	and	CCONJ
fsr-3311	396	10	is	be	AUX
fsr-3311	396	11	a	a	DET
fsr-3311	396	12	long	long	ADJ
fsr-3311	396	13	-	-	PUNCT
fsr-3311	396	14	term	term	NOUN
fsr-3311	396	15	time	time	NOUN
fsr-3311	396	16	horizon	horizon	NOUN
fsr-3311	396	17	vehicle	vehicle	NOUN
fsr-3311	396	18	.	.	PUNCT
fsr-3311	397	1	many	many	ADJ
fsr-3311	397	2	policies	policy	NOUN
fsr-3311	397	3	have	have	VERB
fsr-3311	397	4	a	a	DET
fsr-3311	397	5	fee	fee	NOUN
fsr-3311	397	6	or	or	CCONJ
fsr-3311	397	7	penalty	penalty	NOUN
fsr-3311	397	8	associated	associate	VERB
fsr-3311	397	9	with	with	ADP
fsr-3311	397	10	liquidating	liquidate	VERB
fsr-3311	397	11	the	the	DET
fsr-3311	397	12	contract	contract	NOUN
fsr-3311	397	13	during	during	ADP
fsr-3311	397	14	the	the	DET
fsr-3311	397	15	early	early	ADJ
fsr-3311	397	16	years	year	NOUN
fsr-3311	397	17	.	.	PUNCT
fsr-3311	398	1	in	in	ADP
fsr-3311	398	2	addition	addition	NOUN
fsr-3311	398	3	,	,	PUNCT
fsr-3311	398	4	because	because	SCONJ
fsr-3311	398	5	of	of	ADP
fsr-3311	398	6	embedded	embed	VERB
fsr-3311	398	7	fees	fee	NOUN
fsr-3311	398	8	,	,	PUNCT
fsr-3311	398	9	it	it	PRON
fsr-3311	398	10	often	often	ADV
fsr-3311	398	11	takes	take	VERB
fsr-3311	398	12	10	10	NUM
fsr-3311	398	13	years	year	NOUN
fsr-3311	398	14	or	or	CCONJ
fsr-3311	398	15	more	more	ADJ
fsr-3311	398	16	before	before	SCONJ
fsr-3311	398	17	gains	gain	NOUN
fsr-3311	398	18	appear	appear	VERB
fsr-3311	398	19	within	within	ADP
fsr-3311	398	20	the	the	DET
fsr-3311	398	21	contract	contract	NOUN
fsr-3311	398	22	.	.	PUNCT
fsr-3311	399	1	for	for	ADP
fsr-3311	399	2	these	these	DET
fsr-3311	399	3	reasons	reason	NOUN
fsr-3311	399	4	,	,	PUNCT
fsr-3311	399	5	life	life	NOUN
fsr-3311	399	6	insurance	insurance	NOUN
fsr-3311	399	7	should	should	AUX
fsr-3311	399	8	be	be	AUX
fsr-3311	399	9	a	a	DET
fsr-3311	399	10	supplement	supplement	NOUN
fsr-3311	399	11	to	to	ADP
fsr-3311	399	12	the	the	DET
fsr-3311	399	13	overall	overall	ADJ
fsr-3311	399	14	portfolio	portfolio	NOUN
fsr-3311	399	15	for	for	ADP
fsr-3311	399	16	individuals	individual	NOUN
fsr-3311	399	17	with	with	ADP
fsr-3311	399	18	a	a	DET
fsr-3311	399	19	long	long	ADJ
fsr-3311	399	20	-	-	PUNCT
fsr-3311	399	21	term	term	NOUN
fsr-3311	399	22	time	time	NOUN
fsr-3311	399	23	horizon	horizon	NOUN
fsr-3311	399	24	before	before	ADP
fsr-3311	399	25	requiring	require	VERB
fsr-3311	399	26	income	income	NOUN
fsr-3311	399	27	.	.	PUNCT
fsr-3311	400	1	individuals	individual	NOUN
fsr-3311	400	2	considering	consider	VERB
fsr-3311	400	3	this	this	DET
fsr-3311	400	4	strategy	strategy	NOUN
fsr-3311	400	5	should	should	AUX
fsr-3311	400	6	also	also	ADV
fsr-3311	400	7	be	be	AUX
fsr-3311	400	8	healthy	healthy	ADJ
fsr-3311	400	9	to	to	PART
fsr-3311	400	10	help	help	VERB
fsr-3311	400	11	balance	balance	VERB
fsr-3311	400	12	the	the	DET
fsr-3311	400	13	costs	cost	NOUN
fsr-3311	400	14	of	of	ADP
fsr-3311	400	15	insurance	insurance	NOUN
fsr-3311	400	16	associated	associate	VERB
fsr-3311	400	17	with	with	ADP
fsr-3311	400	18	the	the	DET
fsr-3311	400	19	death	death	NOUN
fsr-3311	400	20	benefit	benefit	NOUN
fsr-3311	400	21	of	of	ADP
fsr-3311	400	22	the	the	DET
fsr-3311	400	23	policy	policy	NOUN
fsr-3311	400	24	.	.	PUNCT
fsr-3311	401	1	individuals	individual	NOUN
fsr-3311	401	2	who	who	PRON
fsr-3311	401	3	have	have	VERB
fsr-3311	401	4	other	other	ADJ
fsr-3311	401	5	retirement	retirement	NOUN
fsr-3311	401	6	income	income	NOUN
fsr-3311	401	7	vehicles	vehicle	NOUN
fsr-3311	401	8	,	,	PUNCT
fsr-3311	401	9	are	be	AUX
fsr-3311	401	10	in	in	ADP
fsr-3311	401	11	a	a	DET
fsr-3311	401	12	higher	high	ADJ
fsr-3311	401	13	tax	tax	NOUN
fsr-3311	401	14	bracket	bracket	NOUN
fsr-3311	401	15	,	,	PUNCT
fsr-3311	401	16	or	or	CCONJ
fsr-3311	401	17	believe	believe	VERB
fsr-3311	401	18	that	that	SCONJ
fsr-3311	401	19	they	they	PRON
fsr-3311	401	20	will	will	AUX
fsr-3311	401	21	be	be	AUX
fsr-3311	401	22	in	in	ADP
fsr-3311	401	23	the	the	DET
fsr-3311	401	24	future	future	NOUN
fsr-3311	401	25	,	,	PUNCT
fsr-3311	401	26	and	and	CCONJ
fsr-3311	401	27	can	can	AUX
fsr-3311	401	28	monitor	monitor	VERB
fsr-3311	401	29	the	the	DET
fsr-3311	401	30	policy	policy	NOUN
fsr-3311	401	31	on	on	ADP
fsr-3311	401	32	an	an	DET
fsr-3311	401	33	on	on	ADV
fsr-3311	401	34	-	-	PUNCT
fsr-3311	401	35	going	go	VERB
fsr-3311	401	36	basis	basis	NOUN
fsr-3311	401	37	,	,	PUNCT
fsr-3311	401	38	may	may	AUX
fsr-3311	401	39	want	want	VERB
fsr-3311	401	40	to	to	PART
fsr-3311	401	41	consider	consider	VERB
fsr-3311	401	42	utilizing	utilize	VERB
fsr-3311	401	43	life	life	NOUN
fsr-3311	401	44	insurance	insurance	NOUN
fsr-3311	401	45	as	as	ADP
fsr-3311	401	46	a	a	DET
fsr-3311	401	47	supplemental	supplemental	ADJ
fsr-3311	401	48	cash	cash	NOUN
fsr-3311	401	49	flow	flow	NOUN
fsr-3311	401	50	vehicle	vehicle	NOUN
fsr-3311	401	51	.	.	PUNCT
fsr-3311	402	1	the	the	DET
fsr-3311	402	2	purpose	purpose	NOUN
fsr-3311	402	3	of	of	ADP
fsr-3311	402	4	this	this	DET
fsr-3311	402	5	research	research	NOUN
fsr-3311	402	6	is	be	AUX
fsr-3311	402	7	to	to	PART
fsr-3311	402	8	show	show	VERB
fsr-3311	402	9	that	that	SCONJ
fsr-3311	402	10	life	life	NOUN
fsr-3311	402	11	insurance	insurance	NOUN
fsr-3311	402	12	is	be	AUX
fsr-3311	402	13	usable	usable	ADJ
fsr-3311	402	14	as	as	ADP
fsr-3311	402	15	a	a	DET
fsr-3311	402	16	retirement	retirement	NOUN
fsr-3311	402	17	vehicle	vehicle	NOUN
fsr-3311	402	18	when	when	SCONJ
fsr-3311	402	19	properly	properly	ADV
fsr-3311	402	20	structured	structure	VERB
fsr-3311	402	21	.	.	PUNCT
fsr-3311	403	1	the	the	DET
fsr-3311	403	2	tax	tax	NOUN
fsr-3311	403	3	preferential	preferential	ADJ
fsr-3311	403	4	treatment	treatment	NOUN
fsr-3311	403	5	provided	provide	VERB
fsr-3311	403	6	to	to	ADP
fsr-3311	403	7	life	life	NOUN
fsr-3311	403	8	insurance	insurance	NOUN
fsr-3311	403	9	allows	allow	VERB
fsr-3311	403	10	a	a	DET
fsr-3311	403	11	consumer	consumer	NOUN
fsr-3311	403	12	to	to	PART
fsr-3311	403	13	have	have	VERB
fsr-3311	403	14	greater	great	ADJ
fsr-3311	403	15	flexibility	flexibility	NOUN
fsr-3311	403	16	over	over	ADP
fsr-3311	403	17	which	which	DET
fsr-3311	403	18	dollars	dollar	NOUN
fsr-3311	403	19	to	to	PART
fsr-3311	403	20	use	use	VERB
fsr-3311	403	21	during	during	ADP
fsr-3311	403	22	retirement	retirement	NOUN
fsr-3311	403	23	.	.	PUNCT
fsr-3311	404	1	the	the	DET
fsr-3311	404	2	cash	cash	NOUN
fsr-3311	404	3	accumulation	accumulation	NOUN
fsr-3311	404	4	within	within	ADP
fsr-3311	404	5	the	the	DET
fsr-3311	404	6	policy	policy	NOUN
fsr-3311	404	7	grows	grow	VERB
fsr-3311	404	8	on	on	ADP
fsr-3311	404	9	a	a	DET
fsr-3311	404	10	tax	tax	NOUN
fsr-3311	404	11	-	-	PUNCT
fsr-3311	404	12	deferred	defer	VERB
fsr-3311	404	13	basis	basis	NOUN
fsr-3311	404	14	and	and	CCONJ
fsr-3311	404	15	then	then	ADV
fsr-3311	404	16	upon	upon	SCONJ
fsr-3311	404	17	retirement	retirement	NOUN
fsr-3311	404	18	,	,	PUNCT
fsr-3311	404	19	access	access	NOUN
fsr-3311	404	20	to	to	ADP
fsr-3311	404	21	the	the	DET
fsr-3311	404	22	cash	cash	NOUN
fsr-3311	404	23	value	value	NOUN
fsr-3311	404	24	can	can	AUX
fsr-3311	404	25	occur	occur	VERB
fsr-3311	404	26	on	on	ADP
fsr-3311	404	27	a	a	DET
fsr-3311	404	28	tax	tax	NOUN
fsr-3311	404	29	-	-	PUNCT
fsr-3311	404	30	free	free	ADJ
fsr-3311	404	31	basis	basis	NOUN
fsr-3311	404	32	.	.	PUNCT
fsr-3311	405	1	the	the	DET
fsr-3311	405	2	life	life	NOUN
fsr-3311	405	3	insurance	insurance	NOUN
fsr-3311	405	4	policy	policy	NOUN
fsr-3311	405	5	provides	provide	VERB
fsr-3311	405	6	an	an	DET
fsr-3311	405	7	additional	additional	ADJ
fsr-3311	405	8	option	option	NOUN
fsr-3311	405	9	,	,	PUNCT
fsr-3311	405	10	like	like	ADP
fsr-3311	405	11	the	the	DET
fsr-3311	405	12	current	current	ADJ
fsr-3311	405	13	roth	roth	PROPN
fsr-3311	405	14	ira	ira	PROPN
fsr-3311	405	15	,	,	PUNCT
fsr-3311	405	16	but	but	CCONJ
fsr-3311	405	17	without	without	ADP
fsr-3311	405	18	funding	funding	NOUN
fsr-3311	405	19	and	and	CCONJ
fsr-3311	405	20	income	income	NOUN
fsr-3311	405	21	limitations	limitation	NOUN
fsr-3311	405	22	.	.	PUNCT
fsr-3311	406	1	this	this	DET
fsr-3311	406	2	research	research	NOUN
fsr-3311	406	3	focused	focus	VERB
fsr-3311	406	4	on	on	ADP
fsr-3311	406	5	a	a	DET
fsr-3311	406	6	specific	specific	ADJ
fsr-3311	406	7	set	set	NOUN
fsr-3311	406	8	of	of	ADP
fsr-3311	406	9	parameters	parameter	NOUN
fsr-3311	406	10	to	to	PART
fsr-3311	406	11	provide	provide	VERB
fsr-3311	406	12	supplemental	supplemental	ADJ
fsr-3311	406	13	cash	cash	NOUN
fsr-3311	406	14	flow	flow	NOUN
fsr-3311	406	15	to	to	ADP
fsr-3311	406	16	a	a	DET
fsr-3311	406	17	retirement	retirement	NOUN
fsr-3311	406	18	portfolio	portfolio	NOUN
fsr-3311	406	19	.	.	PUNCT
fsr-3311	407	1	the	the	DET
fsr-3311	407	2	tax	tax	NOUN
fsr-3311	407	3	advantages	advantage	NOUN
fsr-3311	407	4	of	of	ADP
fsr-3311	407	5	life	life	NOUN
fsr-3311	407	6	insurance	insurance	NOUN
fsr-3311	407	7	as	as	ADP
fsr-3311	407	8	a	a	DET
fsr-3311	407	9	cash	cash	NOUN
fsr-3311	407	10	flow	flow	NOUN
fsr-3311	407	11	vehicle	vehicle	NOUN
fsr-3311	407	12	increase	increase	NOUN
fsr-3311	407	13	for	for	ADP
fsr-3311	407	14	individuals	individual	NOUN
fsr-3311	407	15	who	who	PRON
fsr-3311	407	16	are	be	AUX
fsr-3311	407	17	in	in	ADP
fsr-3311	407	18	a	a	DET
fsr-3311	407	19	higher	high	ADJ
fsr-3311	407	20	income	income	NOUN
fsr-3311	407	21	tax	tax	NOUN
fsr-3311	407	22	bracket	bracket	NOUN
fsr-3311	407	23	or	or	CCONJ
fsr-3311	407	24	individuals	individual	NOUN
fsr-3311	407	25	who	who	PRON
fsr-3311	407	26	are	be	AUX
fsr-3311	407	27	looking	look	VERB
fsr-3311	407	28	to	to	PART
fsr-3311	407	29	protect	protect	VERB
fsr-3311	407	30	against	against	ADP
fsr-3311	407	31	future	future	ADJ
fsr-3311	407	32	increases	increase	NOUN
fsr-3311	407	33	in	in	ADP
fsr-3311	407	34	ordinary	ordinary	ADJ
fsr-3311	407	35	income	income	NOUN
fsr-3311	407	36	tax	tax	NOUN
fsr-3311	407	37	rates	rate	NOUN
fsr-3311	407	38	.	.	PUNCT
fsr-3311	408	1	tax	tax	NOUN
fsr-3311	408	2	deferral	deferral	NOUN
fsr-3311	408	3	has	have	AUX
fsr-3311	408	4	been	be	AUX
fsr-3311	408	5	shown	show	VERB
fsr-3311	408	6	to	to	PART
fsr-3311	408	7	be	be	AUX
fsr-3311	408	8	beneficial	beneficial	ADJ
fsr-3311	408	9	,	,	PUNCT
fsr-3311	408	10	but	but	CCONJ
fsr-3311	408	11	some	some	DET
fsr-3311	408	12	individuals	individual	NOUN
fsr-3311	408	13	may	may	AUX
fsr-3311	408	14	have	have	VERB
fsr-3311	408	15	limited	limit	VERB
fsr-3311	408	16	access	access	NOUN
fsr-3311	408	17	to	to	ADP
fsr-3311	408	18	qualified	qualified	ADJ
fsr-3311	408	19	investment	investment	NOUN
fsr-3311	408	20	accounts	account	NOUN
fsr-3311	408	21	.	.	PUNCT
fsr-3311	409	1	life	life	NOUN
fsr-3311	409	2	insurance	insurance	NOUN
fsr-3311	409	3	removes	remove	VERB
fsr-3311	409	4	limitations	limitation	NOUN
fsr-3311	409	5	to	to	AUX
fsr-3311	409	6	contribution	contribution	NOUN
fsr-3311	409	7	limits	limit	NOUN
fsr-3311	409	8	.	.	PUNCT
fsr-3311	410	1	uncertainty	uncertainty	NOUN
fsr-3311	410	2	around	around	ADP
fsr-3311	410	3	future	future	ADJ
fsr-3311	410	4	taxation	taxation	NOUN
fsr-3311	410	5	or	or	CCONJ
fsr-3311	410	6	availability	availability	NOUN
fsr-3311	410	7	for	for	ADP
fsr-3311	410	8	long	long	ADJ
fsr-3311	410	9	-	-	PUNCT
fsr-3311	410	10	term	term	NOUN
fsr-3311	410	11	capital	capital	NOUN
fsr-3311	410	12	gains	gain	NOUN
fsr-3311	410	13	treatment	treatment	NOUN
fsr-3311	410	14	may	may	AUX
fsr-3311	410	15	provide	provide	VERB
fsr-3311	410	16	reason	reason	NOUN
fsr-3311	410	17	to	to	PART
fsr-3311	410	18	look	look	VERB
fsr-3311	410	19	at	at	ADP
fsr-3311	410	20	other	other	ADJ
fsr-3311	410	21	vehicles	vehicle	NOUN
fsr-3311	410	22	to	to	PART
fsr-3311	410	23	supplement	supplement	VERB
fsr-3311	410	24	a	a	DET
fsr-3311	410	25	portfolio	portfolio	NOUN
fsr-3311	410	26	.	.	PUNCT
fsr-3311	411	1	references	reference	NOUN
fsr-3311	411	2	bengen	bengen	VERB
fsr-3311	411	3	,	,	PUNCT
fsr-3311	411	4	w.	w.	PROPN
fsr-3311	411	5	(	(	PUNCT
fsr-3311	411	6	2004	2004	NUM
fsr-3311	411	7	)	)	PUNCT
fsr-3311	411	8	.	.	PUNCT
fsr-3311	412	1	determining	determine	VERB
fsr-3311	412	2	withdrawal	withdrawal	NOUN
fsr-3311	412	3	rates	rate	NOUN
fsr-3311	412	4	using	use	VERB
fsr-3311	412	5	historical	historical	ADJ
fsr-3311	412	6	data	datum	NOUN
fsr-3311	412	7	.	.	PUNCT
fsr-3311	413	1	journal	journal	PROPN
fsr-3311	413	2	of	of	ADP
fsr-3311	413	3	financial	financial	ADJ
fsr-3311	413	4	planning	planning	NOUN
fsr-3311	413	5	,	,	PUNCT
fsr-3311	413	6	17	17	NUM
fsr-3311	413	7	,	,	PUNCT
fsr-3311	413	8	64–74	64–74	NUM
fsr-3311	413	9	.	.	PUNCT
fsr-3311	414	1	bengen	bengen	PROPN
fsr-3311	414	2	,	,	PUNCT
fsr-3311	414	3	w.	w.	PROPN
fsr-3311	414	4	(	(	PUNCT
fsr-3311	414	5	2006	2006	NUM
fsr-3311	414	6	)	)	PUNCT
fsr-3311	414	7	.	.	PUNCT
fsr-3311	415	1	conserving	conserve	VERB
fsr-3311	415	2	client	client	NOUN
fsr-3311	415	3	portfolios	portfolio	NOUN
fsr-3311	415	4	during	during	ADP
fsr-3311	415	5	retirement	retirement	NOUN
fsr-3311	415	6	.	.	PUNCT
fsr-3311	416	1	denver	denver	PROPN
fsr-3311	416	2	,	,	PUNCT
fsr-3311	416	3	co	co	ADP
fsr-3311	416	4	:	:	PUNCT
fsr-3311	416	5	fpa	fpa	PROPN
fsr-3311	416	6	press	press	PROPN
fsr-3311	416	7	.	.	PUNCT
fsr-3311	417	1	commito	commito	NOUN
fsr-3311	417	2	,	,	PUNCT
fsr-3311	417	3	t.	t.	PROPN
fsr-3311	417	4	(	(	PUNCT
fsr-3311	417	5	2012	2012	NUM
fsr-3311	417	6	)	)	PUNCT
fsr-3311	417	7	.	.	PUNCT
fsr-3311	418	1	court	court	NOUN
fsr-3311	418	2	of	of	ADP
fsr-3311	418	3	appeals	appeals	PROPN
fsr-3311	418	4	discusses	discuss	VERB
fsr-3311	418	5	“	"	PUNCT
fsr-3311	418	6	discharge	discharge	NOUN
fsr-3311	418	7	of	of	ADP
fsr-3311	418	8	indebtedness	indebtedness	NOUN
fsr-3311	418	9	”	"	PUNCT
fsr-3311	418	10	income	income	NOUN
fsr-3311	418	11	when	when	SCONJ
fsr-3311	418	12	a	a	DET
fsr-3311	418	13	policy	policy	NOUN
fsr-3311	418	14	lapses	lapse	NOUN
fsr-3311	418	15	.	.	PUNCT
fsr-3311	419	1	journal	journal	NOUN
fsr-3311	419	2	of	of	ADP
fsr-3311	419	3	financial	financial	ADJ
fsr-3311	419	4	service	service	NOUN
fsr-3311	419	5	professionals	professional	NOUN
fsr-3311	419	6	,	,	PUNCT
fsr-3311	419	7	66	66	NUM
fsr-3311	419	8	,	,	PUNCT
fsr-3311	419	9	14–15	14–15	NUM
fsr-3311	419	10	.	.	PUNCT
fsr-3311	420	1	239r	239r	NOUN
fsr-3311	420	2	.	.	PUNCT
fsr-3311	421	1	delibero	delibero	PROPN
fsr-3311	421	2	,	,	PUNCT
fsr-3311	421	3	w.d	w.d	PROPN
fsr-3311	421	4	.	.	PROPN
fsr-3311	421	5	pfau	pfau	NOUN
fsr-3311	421	6	/	/	SYM
fsr-3311	421	7	financial	financial	ADJ
fsr-3311	421	8	services	service	NOUN
fsr-3311	421	9	review	review	VERB
fsr-3311	421	10	26	26	NUM
fsr-3311	421	11	(	(	PUNCT
fsr-3311	421	12	2017	2017	NUM
fsr-3311	421	13	)	)	PUNCT
fsr-3311	421	14	221–240	221–240	NUM
fsr-3311	421	15	katt	katt	PROPN
fsr-3311	421	16	,	,	PUNCT
fsr-3311	421	17	p.	p.	NOUN
fsr-3311	421	18	(	(	PUNCT
fsr-3311	421	19	2009	2009	NUM
fsr-3311	421	20	)	)	PUNCT
fsr-3311	421	21	.	.	PUNCT
fsr-3311	422	1	managing	manage	VERB
fsr-3311	422	2	life	life	NOUN
fsr-3311	422	3	insurance	insurance	NOUN
fsr-3311	422	4	:	:	PUNCT
fsr-3311	422	5	loans	loan	NOUN
fsr-3311	422	6	or	or	CCONJ
fsr-3311	422	7	withdrawals	withdrawal	NOUN
fsr-3311	422	8	.	.	PUNCT
fsr-3311	423	1	journal	journal	NOUN
fsr-3311	423	2	of	of	ADP
fsr-3311	423	3	financial	financial	ADJ
fsr-3311	423	4	planning	planning	NOUN
fsr-3311	423	5	,	,	PUNCT
fsr-3311	423	6	22	22	NUM
fsr-3311	423	7	,	,	PUNCT
fsr-3311	423	8	38–39	38–39	NUM
fsr-3311	423	9	.	.	PUNCT
fsr-3311	424	1	katt	katt	PROPN
fsr-3311	424	2	,	,	PUNCT
fsr-3311	424	3	p.	p.	PROPN
fsr-3311	424	4	(	(	PUNCT
fsr-3311	424	5	2013	2013	NUM
fsr-3311	424	6	)	)	PUNCT
fsr-3311	424	7	.	.	PUNCT
fsr-3311	425	1	a	a	DET
fsr-3311	425	2	practical	practical	ADJ
fsr-3311	425	3	understanding	understanding	NOUN
fsr-3311	425	4	of	of	ADP
fsr-3311	425	5	cash	cash	NOUN
fsr-3311	425	6	value	value	NOUN
fsr-3311	425	7	.	.	PUNCT
fsr-3311	426	1	journal	journal	NOUN
fsr-3311	426	2	of	of	ADP
fsr-3311	426	3	financial	financial	ADJ
fsr-3311	426	4	planning	planning	NOUN
fsr-3311	426	5	,	,	PUNCT
fsr-3311	426	6	26	26	NUM
fsr-3311	426	7	,	,	PUNCT
fsr-3311	426	8	40–41	40–41	NUM
fsr-3311	426	9	.	.	PUNCT
fsr-3311	427	1	katt	katt	PROPN
fsr-3311	427	2	,	,	PUNCT
fsr-3311	427	3	p.	p.	NOUN
fsr-3311	427	4	(	(	PUNCT
fsr-3311	427	5	2015	2015	NUM
fsr-3311	427	6	)	)	PUNCT
fsr-3311	427	7	.	.	PUNCT
fsr-3311	428	1	history	history	NOUN
fsr-3311	428	2	of	of	ADP
fsr-3311	428	3	cash	cash	NOUN
fsr-3311	428	4	value	value	NOUN
fsr-3311	428	5	life	life	NOUN
fsr-3311	428	6	insurance	insurance	NOUN
fsr-3311	428	7	and	and	CCONJ
fsr-3311	428	8	implications	implication	NOUN
fsr-3311	428	9	for	for	ADP
fsr-3311	428	10	existing	exist	VERB
fsr-3311	428	11	policies	policy	NOUN
fsr-3311	428	12	.	.	PUNCT
fsr-3311	429	1	journal	journal	NOUN
fsr-3311	429	2	of	of	ADP
fsr-3311	429	3	financial	financial	ADJ
fsr-3311	429	4	planning	planning	NOUN
fsr-3311	429	5	,	,	PUNCT
fsr-3311	429	6	28	28	NUM
fsr-3311	429	7	,	,	PUNCT
fsr-3311	429	8	33–34	33–34	NUM
fsr-3311	429	9	.	.	PUNCT
fsr-3311	430	1	kriesel	kriesel	PROPN
fsr-3311	430	2	,	,	PUNCT
fsr-3311	430	3	w.	w.	PROPN
fsr-3311	430	4	(	(	PUNCT
fsr-3311	430	5	2010	2010	NUM
fsr-3311	430	6	)	)	PUNCT
fsr-3311	430	7	.	.	PUNCT
fsr-3311	431	1	creative	creative	ADJ
fsr-3311	431	2	uses	use	NOUN
fsr-3311	431	3	of	of	ADP
fsr-3311	431	4	insurance	insurance	NOUN
fsr-3311	431	5	.	.	PUNCT
fsr-3311	432	1	cpa	cpa	PROPN
fsr-3311	432	2	journal	journal	PROPN
fsr-3311	432	3	,	,	PUNCT
fsr-3311	432	4	80	80	NUM
fsr-3311	432	5	,	,	PUNCT
fsr-3311	432	6	50–56	50–56	NUM
fsr-3311	432	7	.	.	PUNCT
fsr-3311	432	8	mccarthy	mccarthy	PROPN
fsr-3311	432	9	,	,	PUNCT
fsr-3311	432	10	e.	e.	PROPN
fsr-3311	432	11	(	(	PUNCT
fsr-3311	432	12	2011	2011	NUM
fsr-3311	432	13	)	)	PUNCT
fsr-3311	432	14	.	.	PUNCT
fsr-3311	433	1	with	with	ADP
fsr-3311	433	2	higher	high	ADJ
fsr-3311	433	3	taxes	taxis	NOUN
fsr-3311	433	4	looming	loom	VERB
fsr-3311	433	5	,	,	PUNCT
fsr-3311	433	6	are	be	AUX
fsr-3311	433	7	your	your	PRON
fsr-3311	433	8	clients	client	NOUN
fsr-3311	433	9	ready	ready	ADJ
fsr-3311	433	10	?	?	PUNCT
fsr-3311	434	1	journal	journal	NOUN
fsr-3311	434	2	of	of	ADP
fsr-3311	434	3	financial	financial	ADJ
fsr-3311	434	4	planning	planning	NOUN
fsr-3311	434	5	,	,	PUNCT
fsr-3311	434	6	24	24	NUM
fsr-3311	434	7	,	,	PUNCT
fsr-3311	434	8	22–26	22–26	NUM
fsr-3311	434	9	.	.	PUNCT
fsr-3311	435	1	parish	parish	PROPN
fsr-3311	435	2	,	,	PUNCT
fsr-3311	435	3	s.	s.	PROPN
fsr-3311	435	4	(	(	PUNCT
fsr-3311	435	5	2014	2014	NUM
fsr-3311	435	6	)	)	PUNCT
fsr-3311	435	7	.	.	PUNCT
fsr-3311	436	1	the	the	DET
fsr-3311	436	2	use	use	NOUN
fsr-3311	436	3	of	of	ADP
fsr-3311	436	4	life	life	NOUN
fsr-3311	436	5	insurance	insurance	NOUN
fsr-3311	436	6	in	in	ADP
fsr-3311	436	7	retirement	retirement	NOUN
fsr-3311	436	8	income	income	NOUN
fsr-3311	436	9	risk	risk	NOUN
fsr-3311	436	10	planning	planning	NOUN
fsr-3311	436	11	.	.	PUNCT
fsr-3311	437	1	journal	journal	NOUN
fsr-3311	437	2	of	of	ADP
fsr-3311	437	3	financial	financial	ADJ
fsr-3311	437	4	service	service	NOUN
fsr-3311	437	5	professionals	professional	NOUN
fsr-3311	437	6	,	,	PUNCT
fsr-3311	437	7	68	68	NUM
fsr-3311	437	8	,	,	PUNCT
fsr-3311	437	9	33–35	33–35	NUM
fsr-3311	437	10	.	.	PUNCT
fsr-3311	438	1	resnick	resnick	PROPN
fsr-3311	438	2	,	,	PUNCT
fsr-3311	438	3	j.	j.	PROPN
fsr-3311	438	4	,	,	PUNCT
fsr-3311	438	5	&	&	CCONJ
fsr-3311	438	6	resnick	resnick	PROPN
fsr-3311	438	7	,	,	PUNCT
fsr-3311	438	8	b.	b.	PROPN
fsr-3311	438	9	(	(	PUNCT
fsr-3311	438	10	2009	2009	NUM
fsr-3311	438	11	)	)	PUNCT
fsr-3311	438	12	.	.	PUNCT
fsr-3311	439	1	understanding	understand	VERB
fsr-3311	439	2	the	the	DET
fsr-3311	439	3	policy	policy	NOUN
fsr-3311	439	4	details	detail	NOUN
fsr-3311	439	5	of	of	ADP
fsr-3311	439	6	no	no	DET
fsr-3311	439	7	lapse	lapse	NOUN
fsr-3311	439	8	guarantee	guarantee	NOUN
fsr-3311	439	9	and	and	CCONJ
fsr-3311	439	10	vul	vul	NOUN
fsr-3311	439	11	.	.	PUNCT
fsr-3311	440	1	journal	journal	PROPN
fsr-3311	440	2	of	of	ADP
fsr-3311	440	3	practical	practical	ADJ
fsr-3311	440	4	estate	estate	NOUN
fsr-3311	440	5	planning	planning	NOUN
fsr-3311	440	6	,	,	PUNCT
fsr-3311	440	7	11	11	NUM
fsr-3311	440	8	,	,	PUNCT
fsr-3311	441	1	23–30	23–30	NUM
fsr-3311	441	2	.	.	PUNCT
fsr-3311	441	3	shiller	shiller	PROPN
fsr-3311	441	4	,	,	PUNCT
fsr-3311	441	5	r.	r.	PROPN
fsr-3311	441	6	(	(	PUNCT
fsr-3311	441	7	2016	2016	NUM
fsr-3311	441	8	)	)	PUNCT
fsr-3311	441	9	.	.	PUNCT
fsr-3311	442	1	online	online	PROPN
fsr-3311	442	2	date	date	PROPN
fsr-3311	442	3	robert	robert	PROPN
fsr-3311	442	4	shiller	shiller	PROPN
fsr-3311	442	5	(	(	PUNCT
fsr-3311	442	6	available	available	ADJ
fsr-3311	442	7	at	at	ADP
fsr-3311	442	8	http://www.econ.yale.edu/�shiller/data.htm	http://www.econ.yale.edu/�shiller/data.htm	PROPN
fsr-3311	442	9	)	)	PUNCT
fsr-3311	442	10	.	.	PUNCT
fsr-3311	443	1	silver	silver	NOUN
fsr-3311	443	2	,	,	PUNCT
fsr-3311	443	3	g.	g.	PROPN
fsr-3311	443	4	(	(	PUNCT
fsr-3311	443	5	2013	2013	NUM
fsr-3311	443	6	)	)	PUNCT
fsr-3311	443	7	.	.	PUNCT
fsr-3311	444	1	tax	tax	NOUN
fsr-3311	444	2	diversification	diversification	NOUN
fsr-3311	444	3	in	in	ADP
fsr-3311	444	4	retirement	retirement	NOUN
fsr-3311	444	5	planning	planning	NOUN
fsr-3311	444	6	.	.	PUNCT
fsr-3311	445	1	journal	journal	PROPN
fsr-3311	445	2	of	of	ADP
fsr-3311	445	3	financial	financial	ADJ
fsr-3311	445	4	services	service	NOUN
fsr-3311	445	5	professionals	professional	NOUN
fsr-3311	445	6	,	,	PUNCT
fsr-3311	445	7	67	67	NUM
fsr-3311	445	8	,	,	PUNCT
fsr-3311	445	9	49–55	49–55	NUM
fsr-3311	445	10	.	.	PUNCT
fsr-3311	446	1	steiner	steiner	PROPN
fsr-3311	446	2	,	,	PUNCT
fsr-3311	446	3	k.	k.	PROPN
fsr-3311	446	4	(	(	PUNCT
fsr-3311	446	5	2014	2014	NUM
fsr-3311	446	6	)	)	PUNCT
fsr-3311	446	7	.	.	PUNCT
fsr-3311	447	1	a	a	DET
fsr-3311	447	2	better	well	ADV
fsr-3311	447	3	systematic	systematic	ADJ
fsr-3311	447	4	withdrawal	withdrawal	NOUN
fsr-3311	447	5	strategy	strategy	NOUN
fsr-3311	447	6	:	:	PUNCT
fsr-3311	447	7	the	the	DET
fsr-3311	447	8	actuarial	actuarial	ADJ
fsr-3311	447	9	approach	approach	NOUN
fsr-3311	447	10	.	.	PUNCT
fsr-3311	448	1	journal	journal	NOUN
fsr-3311	448	2	of	of	ADP
fsr-3311	448	3	personal	personal	ADJ
fsr-3311	448	4	finance	finance	NOUN
fsr-3311	448	5	,	,	PUNCT
fsr-3311	448	6	13	13	NUM
fsr-3311	448	7	,	,	PUNCT
fsr-3311	448	8	51–56	51–56	NUM
fsr-3311	448	9	.	.	PUNCT
fsr-3311	449	1	sumutka	sumutka	PROPN
fsr-3311	449	2	,	,	PUNCT
fsr-3311	449	3	a.	a.	NOUN
fsr-3311	449	4	,	,	PUNCT
fsr-3311	449	5	sumutka	sumutka	PROPN
fsr-3311	449	6	,	,	PUNCT
fsr-3311	449	7	a.	a.	NOUN
fsr-3311	449	8	,	,	PUNCT
fsr-3311	449	9	&	&	CCONJ
fsr-3311	449	10	coopersmith	coopersmith	PROPN
fsr-3311	449	11	,	,	PUNCT
fsr-3311	449	12	l.	l.	PROPN
fsr-3311	449	13	(	(	PUNCT
fsr-3311	449	14	2012	2012	NUM
fsr-3311	449	15	)	)	PUNCT
fsr-3311	449	16	.	.	PUNCT
fsr-3311	450	1	tax	tax	NOUN
fsr-3311	450	2	-	-	PUNCT
fsr-3311	450	3	efficient	efficient	ADJ
fsr-3311	450	4	retirement	retirement	NOUN
fsr-3311	450	5	withdrawal	withdrawal	NOUN
fsr-3311	450	6	planning	planning	NOUN
fsr-3311	450	7	using	use	VERB
fsr-3311	450	8	a	a	DET
fsr-3311	450	9	comprehensive	comprehensive	ADJ
fsr-3311	450	10	tax	tax	NOUN
fsr-3311	450	11	model	model	NOUN
fsr-3311	450	12	.	.	PUNCT
fsr-3311	451	1	journal	journal	PROPN
fsr-3311	451	2	of	of	ADP
fsr-3311	451	3	financial	financial	ADJ
fsr-3311	451	4	planning	planning	NOUN
fsr-3311	451	5	,	,	PUNCT
fsr-3311	451	6	25	25	NUM
fsr-3311	451	7	,	,	PUNCT
fsr-3311	451	8	41–52	41–52	NUM
fsr-3311	451	9	.	.	PUNCT
fsr-3311	452	1	240	240	NUM
fsr-3311	452	2	r.	r.	PROPN
fsr-3311	452	3	delibero	delibero	PROPN
fsr-3311	452	4	,	,	PUNCT
fsr-3311	452	5	w.d	w.d	PROPN
fsr-3311	452	6	.	.	PROPN
fsr-3311	452	7	pfau	pfau	NOUN
fsr-3311	452	8	/	/	SYM
fsr-3311	452	9	financial	financial	ADJ
fsr-3311	452	10	services	service	NOUN
fsr-3311	452	11	review	review	VERB
fsr-3311	452	12	26	26	NUM
fsr-3311	452	13	(	(	PUNCT
fsr-3311	452	14	2017	2017	NUM
fsr-3311	452	15	)	)	PUNCT
fsr-3311	452	16	221–240	221–240	NUM