id	sid	tid	token	lemma	pos
fsr-3419	1	1	toward	toward	ADP
fsr-3419	1	2	constructing	construct	VERB
fsr-3419	1	3	tax	tax	NOUN
fsr-3419	1	4	efficient	efficient	ADJ
fsr-3419	1	5	withdrawal	withdrawal	NOUN
fsr-3419	1	6	strategies	strategy	NOUN
fsr-3419	1	7	for	for	ADP
fsr-3419	1	8	retirees	retiree	NOUN
fsr-3419	1	9	with	with	ADP
fsr-3419	1	10	traditional	traditional	ADJ
fsr-3419	1	11	401(k)/iras	401(k)/ira	NOUN
fsr-3419	1	12	,	,	PUNCT
fsr-3419	1	13	roth	roth	NOUN
fsr-3419	1	14	401(k)/iras	401(k)/iras	NUM
fsr-3419	1	15	,	,	PUNCT
fsr-3419	1	16	and	and	CCONJ
fsr-3419	1	17	taxable	taxable	ADJ
fsr-3419	1	18	accounts	account	NOUN
fsr-3419	1	19	james	james	PROPN
fsr-3419	1	20	dilellioa	dilellioa	PROPN
fsr-3419	1	21	,	,	PUNCT
fsr-3419	1	22	*	*	PROPN
fsr-3419	1	23	,	,	PUNCT
fsr-3419	1	24	daniel	daniel	PROPN
fsr-3419	1	25	ostrovb	ostrovb	PROPN
fsr-3419	1	26	apepperdine	apepperdine	PROPN
fsr-3419	1	27	graziadio	graziadio	PROPN
fsr-3419	1	28	school	school	PROPN
fsr-3419	1	29	of	of	ADP
fsr-3419	1	30	business	business	NOUN
fsr-3419	1	31	,	,	PUNCT
fsr-3419	1	32	24255	24255	NUM
fsr-3419	1	33	pacific	pacific	PROPN
fsr-3419	1	34	coast	coast	PROPN
fsr-3419	1	35	highway	highway	PROPN
fsr-3419	1	36	,	,	PUNCT
fsr-3419	1	37	malibu	malibu	NOUN
fsr-3419	1	38	,	,	PUNCT
fsr-3419	1	39	ca	ca	NOUN
fsr-3419	1	40	90263	90263	NUM
fsr-3419	1	41	,	,	PUNCT
fsr-3419	1	42	usa	usa	PROPN
fsr-3419	1	43	bsanta	bsanta	PROPN
fsr-3419	1	44	clara	clara	PROPN
fsr-3419	1	45	university	university	PROPN
fsr-3419	1	46	,	,	PUNCT
fsr-3419	1	47	500	500	NUM
fsr-3419	1	48	el	el	PROPN
fsr-3419	1	49	camino	camino	PROPN
fsr-3419	1	50	real	real	PROPN
fsr-3419	1	51	,	,	PUNCT
fsr-3419	1	52	santa	santa	PROPN
fsr-3419	1	53	clara	clara	PROPN
fsr-3419	1	54	,	,	PUNCT
fsr-3419	1	55	ca	ca	NOUN
fsr-3419	1	56	95053	95053	NUM
fsr-3419	1	57	-	-	SYM
fsr-3419	1	58	0290	0290	NUM
fsr-3419	1	59	,	,	PUNCT
fsr-3419	1	60	usa	usa	PROPN
fsr-3419	1	61	abstract	abstract	NOUN
fsr-3419	1	62	we	we	PRON
fsr-3419	1	63	construct	construct	VERB
fsr-3419	1	64	an	an	DET
fsr-3419	1	65	algorithm	algorithm	NOUN
fsr-3419	1	66	for	for	ADP
fsr-3419	1	67	u.s	u.s	PROPN
fsr-3419	1	68	.	.	PROPN
fsr-3419	1	69	retirees	retiree	NOUN
fsr-3419	1	70	that	that	PRON
fsr-3419	1	71	computes	compute	VERB
fsr-3419	1	72	individualized	individualized	ADJ
fsr-3419	1	73	tax	tax	NOUN
fsr-3419	1	74	efficient	efficient	ADJ
fsr-3419	1	75	annual	annual	ADJ
fsr-3419	1	76	withdrawals	withdrawal	NOUN
fsr-3419	1	77	from	from	ADP
fsr-3419	1	78	tax	tax	NOUN
fsr-3419	1	79	-	-	PUNCT
fsr-3419	1	80	deferred	defer	VERB
fsr-3419	1	81	,	,	PUNCT
fsr-3419	1	82	tax	tax	NOUN
fsr-3419	1	83	-	-	PUNCT
fsr-3419	1	84	exempt	exempt	ADJ
fsr-3419	1	85	,	,	PUNCT
fsr-3419	1	86	and	and	CCONJ
fsr-3419	1	87	taxable	taxable	ADJ
fsr-3419	1	88	accounts	account	NOUN
fsr-3419	1	89	.	.	PUNCT
fsr-3419	2	1	our	our	PRON
fsr-3419	2	2	algorithm	algorithm	NOUN
fsr-3419	2	3	applies	apply	VERB
fsr-3419	2	4	a	a	DET
fsr-3419	2	5	new	new	ADJ
fsr-3419	2	6	approach	approach	NOUN
fsr-3419	2	7	using	use	VERB
fsr-3419	2	8	information	information	NOUN
fsr-3419	2	9	from	from	ADP
fsr-3419	2	10	all	all	DET
fsr-3419	2	11	years	year	NOUN
fsr-3419	2	12	that	that	PRON
fsr-3419	2	13	generates	generate	VERB
fsr-3419	2	14	an	an	DET
fsr-3419	2	15	individualized	individualized	ADJ
fsr-3419	2	16	strategy	strategy	NOUN
fsr-3419	2	17	,	,	PUNCT
fsr-3419	2	18	in	in	ADP
fsr-3419	2	19	contrast	contrast	NOUN
fsr-3419	2	20	to	to	ADP
fsr-3419	2	21	most	most	ADJ
fsr-3419	2	22	previous	previous	ADJ
fsr-3419	2	23	approaches	approach	NOUN
fsr-3419	2	24	that	that	PRON
fsr-3419	2	25	chronologically	chronologically	ADV
fsr-3419	2	26	generate	generate	VERB
fsr-3419	2	27	a	a	DET
fsr-3419	2	28	suboptimal	suboptimal	ADJ
fsr-3419	2	29	strategy	strategy	NOUN
fsr-3419	2	30	.	.	PUNCT
fsr-3419	3	1	results	result	NOUN
fsr-3419	3	2	equal	equal	ADJ
fsr-3419	3	3	or	or	CCONJ
fsr-3419	3	4	improve	improve	VERB
fsr-3419	3	5	the	the	DET
fsr-3419	3	6	chronological	chronological	ADJ
fsr-3419	3	7	“	"	PUNCT
fsr-3419	3	8	naı̈ve	naı̈ve	ADJ
fsr-3419	3	9	”	"	PUNCT
fsr-3419	3	10	withdrawal	withdrawal	NOUN
fsr-3419	3	11	strategies	strategy	NOUN
fsr-3419	3	12	advocated	advocate	VERB
fsr-3419	3	13	by	by	ADP
fsr-3419	3	14	many	many	ADJ
fsr-3419	3	15	financial	financial	ADJ
fsr-3419	3	16	institutions	institution	NOUN
fsr-3419	3	17	,	,	PUNCT
fsr-3419	3	18	as	as	ADV
fsr-3419	3	19	well	well	ADV
fsr-3419	3	20	as	as	ADP
fsr-3419	3	21	the	the	DET
fsr-3419	3	22	chronological	chronological	ADJ
fsr-3419	3	23	“	"	PUNCT
fsr-3419	3	24	informed	inform	VERB
fsr-3419	3	25	”	"	PUNCT
fsr-3419	3	26	strategies	strategy	NOUN
fsr-3419	3	27	advanced	advance	VERB
fsr-3419	3	28	by	by	ADP
fsr-3419	3	29	academics	academic	NOUN
fsr-3419	3	30	.	.	PUNCT
fsr-3419	4	1	our	our	PRON
fsr-3419	4	2	approach	approach	NOUN
fsr-3419	4	3	allows	allow	VERB
fsr-3419	4	4	us	we	PRON
fsr-3419	4	5	to	to	PART
fsr-3419	4	6	determine	determine	VERB
fsr-3419	4	7	the	the	DET
fsr-3419	4	8	optimal	optimal	ADJ
fsr-3419	4	9	switching	switching	NOUN
fsr-3419	4	10	times	time	NOUN
fsr-3419	4	11	between	between	ADP
fsr-3419	4	12	taxexempt	taxexempt	ADJ
fsr-3419	4	13	and	and	CCONJ
fsr-3419	4	14	taxable	taxable	ADJ
fsr-3419	4	15	account	account	NOUN
fsr-3419	4	16	consumption	consumption	NOUN
fsr-3419	4	17	,	,	PUNCT
fsr-3419	4	18	as	as	ADV
fsr-3419	4	19	well	well	ADV
fsr-3419	4	20	as	as	ADP
fsr-3419	4	21	between	between	ADP
fsr-3419	4	22	tax	tax	NOUN
fsr-3419	4	23	-	-	PUNCT
fsr-3419	4	24	deferred	defer	VERB
fsr-3419	4	25	and	and	CCONJ
fsr-3419	4	26	taxable	taxable	ADJ
fsr-3419	4	27	account	account	NOUN
fsr-3419	4	28	consumption	consumption	NOUN
fsr-3419	4	29	.	.	PUNCT
fsr-3419	5	1	it	it	PRON
fsr-3419	5	2	also	also	ADV
fsr-3419	5	3	allows	allow	VERB
fsr-3419	5	4	us	we	PRON
fsr-3419	5	5	to	to	PART
fsr-3419	5	6	understand	understand	VERB
fsr-3419	5	7	the	the	DET
fsr-3419	5	8	significant	significant	ADJ
fsr-3419	5	9	impact	impact	NOUN
fsr-3419	5	10	of	of	ADP
fsr-3419	5	11	an	an	DET
fsr-3419	5	12	heir	heir	NOUN
fsr-3419	5	13	’s	’s	PART
fsr-3419	5	14	tax	tax	NOUN
fsr-3419	5	15	and	and	CCONJ
fsr-3419	5	16	withdrawal	withdrawal	NOUN
fsr-3419	5	17	rate	rate	NOUN
fsr-3419	5	18	on	on	ADP
fsr-3419	5	19	a	a	DET
fsr-3419	5	20	retiree	retiree	NOUN
fsr-3419	5	21	’s	’s	PART
fsr-3419	5	22	optimal	optimal	ADJ
fsr-3419	5	23	withdrawal	withdrawal	NOUN
fsr-3419	5	24	strategy	strategy	NOUN
fsr-3419	5	25	.	.	PUNCT
fsr-3419	6	1	our	our	PRON
fsr-3419	6	2	model	model	NOUN
fsr-3419	6	3	,	,	PUNCT
fsr-3419	6	4	which	which	PRON
fsr-3419	6	5	can	can	AUX
fsr-3419	6	6	work	work	VERB
fsr-3419	6	7	to	to	PART
fsr-3419	6	8	optimize	optimize	VERB
fsr-3419	6	9	either	either	PRON
fsr-3419	6	10	portfolio	portfolio	NOUN
fsr-3419	6	11	longevity	longevity	NOUN
fsr-3419	6	12	or	or	CCONJ
fsr-3419	6	13	the	the	DET
fsr-3419	6	14	bequest	bequest	NOUN
fsr-3419	6	15	to	to	ADP
fsr-3419	6	16	an	an	DET
fsr-3419	6	17	heir	heir	NOUN
fsr-3419	6	18	,	,	PUNCT
fsr-3419	6	19	accommodates	accommodate	VERB
fsr-3419	6	20	many	many	ADJ
fsr-3419	6	21	salient	salient	ADJ
fsr-3419	6	22	tax	tax	NOUN
fsr-3419	6	23	code	code	NOUN
fsr-3419	6	24	features	feature	NOUN
fsr-3419	6	25	,	,	PUNCT
fsr-3419	6	26	including	include	VERB
fsr-3419	6	27	dividends	dividend	NOUN
fsr-3419	6	28	,	,	PUNCT
fsr-3419	6	29	different	different	ADJ
fsr-3419	6	30	taxable	taxable	ADJ
fsr-3419	6	31	lots	lot	NOUN
fsr-3419	6	32	,	,	PUNCT
fsr-3419	6	33	and	and	CCONJ
fsr-3419	6	34	required	require	VERB
fsr-3419	6	35	minimum	minimum	ADJ
fsr-3419	6	36	distributions	distribution	NOUN
fsr-3419	6	37	.	.	PUNCT
fsr-3419	7	1	©	©	PROPN
fsr-3419	7	2	2020	2020	NUM
fsr-3419	7	3	academy	academy	NOUN
fsr-3419	7	4	of	of	ADP
fsr-3419	7	5	financial	financial	ADJ
fsr-3419	7	6	services	service	NOUN
fsr-3419	7	7	.	.	PUNCT
fsr-3419	8	1	all	all	DET
fsr-3419	8	2	rights	right	NOUN
fsr-3419	8	3	reserved	reserve	VERB
fsr-3419	8	4	.	.	PUNCT
fsr-3419	9	1	jel	jel	PROPN
fsr-3419	9	2	classification	classification	NOUN
fsr-3419	9	3	:	:	PUNCT
fsr-3419	9	4	g11	g11	NOUN
fsr-3419	9	5	;	;	PUNCT
fsr-3419	9	6	h21	h21	NOUN
fsr-3419	9	7	keywords	keyword	NOUN
fsr-3419	9	8	:	:	PUNCT
fsr-3419	9	9	retirement	retirement	NOUN
fsr-3419	9	10	income	income	NOUN
fsr-3419	9	11	;	;	PUNCT
fsr-3419	9	12	tax	tax	NOUN
fsr-3419	9	13	efficiency	efficiency	NOUN
fsr-3419	9	14	;	;	PUNCT
fsr-3419	9	15	optimization	optimization	NOUN
fsr-3419	9	16	1	1	NUM
fsr-3419	9	17	.	.	PUNCT
fsr-3419	10	1	introduction	introduction	NOUN
fsr-3419	10	2	u.s	u.s	PROPN
fsr-3419	10	3	.	.	PROPN
fsr-3419	10	4	retirees	retiree	NOUN
fsr-3419	10	5	generally	generally	ADV
fsr-3419	10	6	have	have	VERB
fsr-3419	10	7	their	their	PRON
fsr-3419	10	8	equity	equity	NOUN
fsr-3419	10	9	investments1	investments1	NOUN
fsr-3419	10	10	in	in	ADP
fsr-3419	10	11	three	three	NUM
fsr-3419	10	12	types	type	NOUN
fsr-3419	10	13	of	of	ADP
fsr-3419	10	14	accounts	account	NOUN
fsr-3419	10	15	:	:	PUNCT
fsr-3419	10	16	(	(	PUNCT
fsr-3419	10	17	1	1	X
fsr-3419	10	18	)	)	PUNCT
fsr-3419	10	19	taxdeferred	taxdeferre	VERB
fsr-3419	10	20	accounts	account	NOUN
fsr-3419	10	21	(	(	PUNCT
fsr-3419	10	22	tdas	tda	NOUN
fsr-3419	10	23	)	)	PUNCT
fsr-3419	10	24	like	like	ADP
fsr-3419	10	25	traditional	traditional	ADJ
fsr-3419	10	26	iras	ira	NOUN
fsr-3419	10	27	or	or	CCONJ
fsr-3419	10	28	traditional	traditional	ADJ
fsr-3419	10	29	401(k)s	401(k)s	NOUN
fsr-3419	10	30	,	,	PUNCT
fsr-3419	10	31	(	(	PUNCT
fsr-3419	10	32	2	2	X
fsr-3419	10	33	)	)	PUNCT
fsr-3419	10	34	tax	tax	NOUN
fsr-3419	10	35	-	-	PUNCT
fsr-3419	10	36	exempt	exempt	ADJ
fsr-3419	10	37	accounts	account	NOUN
fsr-3419	10	38	like	like	ADP
fsr-3419	10	39	roth	roth	NOUN
fsr-3419	10	40	iras	ira	NOUN
fsr-3419	10	41	or	or	CCONJ
fsr-3419	10	42	roth	roth	PROPN
fsr-3419	10	43	401(k)s	401(k)s	PROPN
fsr-3419	10	44	,	,	PUNCT
fsr-3419	10	45	and	and	CCONJ
fsr-3419	10	46	(	(	PUNCT
fsr-3419	10	47	3	3	X
fsr-3419	10	48	)	)	PUNCT
fsr-3419	10	49	taxable	taxable	ADJ
fsr-3419	10	50	accounts	account	NOUN
fsr-3419	10	51	.	.	PUNCT
fsr-3419	11	1	these	these	DET
fsr-3419	11	2	three	three	NUM
fsr-3419	11	3	accounts	account	NOUN
fsr-3419	11	4	are	be	AUX
fsr-3419	11	5	*	*	PUNCT
fsr-3419	11	6	corresponding	correspond	VERB
fsr-3419	11	7	author	author	NOUN
fsr-3419	11	8	:	:	PUNCT
fsr-3419	11	9	tel	tel	PROPN
fsr-3419	11	10	.	.	PUNCT
fsr-3419	11	11	:	:	PUNCT
fsr-3419	12	1	+1	+1	PROPN
fsr-3419	12	2	-	-	PUNCT
fsr-3419	12	3	714	714	NUM
fsr-3419	12	4	-	-	NUM
fsr-3419	12	5	403	403	NUM
fsr-3419	12	6	-	-	SYM
fsr-3419	12	7	0085	0085	NUM
fsr-3419	12	8	;	;	PUNCT
fsr-3419	12	9	fax	fax	NOUN
fsr-3419	12	10	:	:	PUNCT
fsr-3419	12	11	949	949	NUM
fsr-3419	12	12	-	-	SYM
fsr-3419	12	13	223	223	NUM
fsr-3419	12	14	-	-	SYM
fsr-3419	12	15	2575	2575	NUM
fsr-3419	12	16	.	.	PUNCT
fsr-3419	13	1	e	e	X
fsr-3419	13	2	-	-	NOUN
fsr-3419	13	3	mail	mail	NOUN
fsr-3419	13	4	address	address	NOUN
fsr-3419	13	5	:	:	PUNCT
fsr-3419	13	6	james.dilellio@pepperdine.edu	james.dilellio@pepperdine.edu	PROPN
fsr-3419	13	7	1057	1057	NUM
fsr-3419	13	8	-	-	SYM
fsr-3419	13	9	0810/20/$	0810/20/$	NUM
fsr-3419	13	10	–	–	PUNCT
fsr-3419	13	11	see	see	VERB
fsr-3419	13	12	front	front	ADJ
fsr-3419	13	13	matter	matter	NOUN
fsr-3419	13	14	©	©	PROPN
fsr-3419	13	15	2020	2020	NUM
fsr-3419	13	16	academy	academy	NOUN
fsr-3419	13	17	of	of	ADP
fsr-3419	13	18	financial	financial	ADJ
fsr-3419	13	19	services	service	NOUN
fsr-3419	13	20	.	.	PUNCT
fsr-3419	14	1	all	all	DET
fsr-3419	14	2	rights	right	NOUN
fsr-3419	14	3	reserved	reserve	VERB
fsr-3419	14	4	.	.	PUNCT
fsr-3419	15	1	financial	financial	ADJ
fsr-3419	15	2	services	service	NOUN
fsr-3419	15	3	review	review	VERB
fsr-3419	15	4	28	28	NUM
fsr-3419	15	5	(	(	PUNCT
fsr-3419	15	6	2020	2020	NUM
fsr-3419	15	7	)	)	PUNCT
fsr-3419	15	8	67–95	67–95	NUM
fsr-3419	15	9	governed	govern	VERB
fsr-3419	15	10	by	by	ADP
fsr-3419	15	11	significantly	significantly	ADV
fsr-3419	15	12	different	different	ADJ
fsr-3419	15	13	tax	tax	NOUN
fsr-3419	15	14	rules	rule	NOUN
fsr-3419	15	15	.	.	PUNCT
fsr-3419	16	1	for	for	ADP
fsr-3419	16	2	example	example	NOUN
fsr-3419	16	3	,	,	PUNCT
fsr-3419	16	4	tdas	tda	NOUN
fsr-3419	16	5	are	be	AUX
fsr-3419	16	6	taxed	tax	VERB
fsr-3419	16	7	as	as	ADP
fsr-3419	16	8	income	income	NOUN
fsr-3419	16	9	via	via	ADP
fsr-3419	16	10	progressive	progressive	ADJ
fsr-3419	16	11	tax	tax	NOUN
fsr-3419	16	12	brackets	bracket	NOUN
fsr-3419	16	13	and	and	CCONJ
fsr-3419	16	14	are	be	AUX
fsr-3419	16	15	subject	subject	ADJ
fsr-3419	16	16	to	to	ADP
fsr-3419	16	17	required	require	VERB
fsr-3419	16	18	minimum	minimum	NOUN
fsr-3419	16	19	distributions	distribution	NOUN
fsr-3419	16	20	(	(	PUNCT
fsr-3419	16	21	rmds	rmds	NOUN
fsr-3419	16	22	)	)	PUNCT
fsr-3419	16	23	;	;	PUNCT
fsr-3419	16	24	roth	roth	NOUN
fsr-3419	16	25	accounts	account	NOUN
fsr-3419	16	26	are	be	AUX
fsr-3419	16	27	not	not	PART
fsr-3419	16	28	subject	subject	ADJ
fsr-3419	16	29	to	to	ADP
fsr-3419	16	30	tax	tax	NOUN
fsr-3419	16	31	;	;	PUNCT
fsr-3419	16	32	and	and	CCONJ
fsr-3419	16	33	stock	stock	NOUN
fsr-3419	16	34	in	in	ADP
fsr-3419	16	35	taxable	taxable	ADJ
fsr-3419	16	36	accounts	account	NOUN
fsr-3419	16	37	,	,	PUNCT
fsr-3419	16	38	when	when	SCONJ
fsr-3419	16	39	sold	sell	VERB
fsr-3419	16	40	,	,	PUNCT
fsr-3419	16	41	is	be	AUX
fsr-3419	16	42	subject	subject	ADJ
fsr-3419	16	43	to	to	ADP
fsr-3419	16	44	capital	capital	NOUN
fsr-3419	16	45	gains	gain	NOUN
fsr-3419	16	46	taxes	taxis	NOUN
fsr-3419	16	47	,	,	PUNCT
fsr-3419	16	48	although	although	SCONJ
fsr-3419	16	49	all	all	DET
fsr-3419	16	50	capital	capital	NOUN
fsr-3419	16	51	gains	gain	NOUN
fsr-3419	16	52	amassed	amass	VERB
fsr-3419	16	53	by	by	ADP
fsr-3419	16	54	a	a	DET
fsr-3419	16	55	retiree	retiree	NOUN
fsr-3419	16	56	are	be	AUX
fsr-3419	16	57	forgiven	forgive	VERB
fsr-3419	16	58	when	when	SCONJ
fsr-3419	16	59	stock	stock	NOUN
fsr-3419	16	60	is	be	AUX
fsr-3419	16	61	inherited	inherit	VERB
fsr-3419	16	62	by	by	ADP
fsr-3419	16	63	an	an	DET
fsr-3419	16	64	heir	heir	NOUN
fsr-3419	16	65	.	.	PUNCT
fsr-3419	17	1	these	these	DET
fsr-3419	17	2	differences	difference	NOUN
fsr-3419	17	3	in	in	ADP
fsr-3419	17	4	tax	tax	NOUN
fsr-3419	17	5	structure	structure	NOUN
fsr-3419	17	6	,	,	PUNCT
fsr-3419	17	7	especially	especially	ADV
fsr-3419	17	8	between	between	ADP
fsr-3419	17	9	the	the	DET
fsr-3419	17	10	taxable	taxable	ADJ
fsr-3419	17	11	account	account	NOUN
fsr-3419	17	12	and	and	CCONJ
fsr-3419	17	13	the	the	DET
fsr-3419	17	14	two	two	NUM
fsr-3419	17	15	retirement	retirement	NOUN
fsr-3419	17	16	accounts	account	NOUN
fsr-3419	17	17	,	,	PUNCT
fsr-3419	17	18	make	make	VERB
fsr-3419	17	19	answering	answer	VERB
fsr-3419	17	20	the	the	DET
fsr-3419	17	21	important	important	ADJ
fsr-3419	17	22	question	question	NOUN
fsr-3419	17	23	of	of	ADP
fsr-3419	17	24	how	how	SCONJ
fsr-3419	17	25	to	to	PART
fsr-3419	17	26	optimally	optimally	ADV
fsr-3419	17	27	utilize	utilize	VERB
fsr-3419	17	28	these	these	DET
fsr-3419	17	29	three	three	NUM
fsr-3419	17	30	accounts	account	NOUN
fsr-3419	17	31	quite	quite	ADV
fsr-3419	17	32	complicated	complicated	ADJ
fsr-3419	17	33	.	.	PUNCT
fsr-3419	18	1	much	much	ADJ
fsr-3419	18	2	attention	attention	NOUN
fsr-3419	18	3	has	have	AUX
fsr-3419	18	4	been	be	AUX
fsr-3419	18	5	given	give	VERB
fsr-3419	18	6	by	by	ADP
fsr-3419	18	7	non	non	ADJ
fsr-3419	18	8	-	-	ADJ
fsr-3419	18	9	academic	academic	ADJ
fsr-3419	18	10	institutions	institution	NOUN
fsr-3419	18	11	,	,	PUNCT
fsr-3419	18	12	as	as	ADV
fsr-3419	18	13	well	well	ADV
fsr-3419	18	14	as	as	ADP
fsr-3419	18	15	academic	academic	ADJ
fsr-3419	18	16	researchers	researcher	NOUN
fsr-3419	18	17	,	,	PUNCT
fsr-3419	18	18	for	for	ADP
fsr-3419	18	19	how	how	SCONJ
fsr-3419	18	20	to	to	PART
fsr-3419	18	21	best	well	ADV
fsr-3419	18	22	build	build	VERB
fsr-3419	18	23	up	up	ADP
fsr-3419	18	24	these	these	DET
fsr-3419	18	25	accounts	account	NOUN
fsr-3419	18	26	in	in	ADP
fsr-3419	18	27	preparation	preparation	NOUN
fsr-3419	18	28	for	for	ADP
fsr-3419	18	29	retirement	retirement	NOUN
fsr-3419	18	30	.	.	PUNCT
fsr-3419	19	1	brown	brown	PROPN
fsr-3419	19	2	et	et	PROPN
fsr-3419	19	3	al	al	PROPN
fsr-3419	19	4	.	.	PROPN
fsr-3419	20	1	(	(	PUNCT
fsr-3419	20	2	2017	2017	NUM
fsr-3419	20	3	)	)	PUNCT
fsr-3419	20	4	,	,	PUNCT
fsr-3419	20	5	for	for	ADP
fsr-3419	20	6	example	example	NOUN
fsr-3419	20	7	,	,	PUNCT
fsr-3419	20	8	provides	provide	VERB
fsr-3419	20	9	a	a	DET
fsr-3419	20	10	comprehensive	comprehensive	ADJ
fsr-3419	20	11	list	list	NOUN
fsr-3419	20	12	of	of	ADP
fsr-3419	20	13	academic	academic	ADJ
fsr-3419	20	14	papers	paper	NOUN
fsr-3419	20	15	in	in	ADP
fsr-3419	20	16	this	this	DET
fsr-3419	20	17	area	area	NOUN
fsr-3419	20	18	.	.	PUNCT
fsr-3419	21	1	intrinsic	intrinsic	ADJ
fsr-3419	21	2	to	to	ADP
fsr-3419	21	3	answering	answer	VERB
fsr-3419	21	4	this	this	DET
fsr-3419	21	5	question	question	NOUN
fsr-3419	21	6	,	,	PUNCT
fsr-3419	21	7	as	as	ADV
fsr-3419	21	8	well	well	ADV
fsr-3419	21	9	as	as	ADP
fsr-3419	21	10	of	of	ADP
fsr-3419	21	11	great	great	ADJ
fsr-3419	21	12	interest	interest	NOUN
fsr-3419	21	13	in	in	ADP
fsr-3419	21	14	its	its	PRON
fsr-3419	21	15	own	own	ADJ
fsr-3419	21	16	right	right	NOUN
fsr-3419	21	17	,	,	PUNCT
fsr-3419	21	18	is	be	AUX
fsr-3419	21	19	understanding	understand	VERB
fsr-3419	21	20	the	the	DET
fsr-3419	21	21	somewhat	somewhat	ADV
fsr-3419	21	22	less	less	ADV
fsr-3419	21	23	investigated	investigated	ADJ
fsr-3419	21	24	question	question	NOUN
fsr-3419	21	25	of	of	ADP
fsr-3419	21	26	how	how	SCONJ
fsr-3419	21	27	to	to	PART
fsr-3419	21	28	best	well	ADV
fsr-3419	21	29	withdraw	withdraw	VERB
fsr-3419	21	30	from	from	ADP
fsr-3419	21	31	these	these	DET
fsr-3419	21	32	three	three	NUM
fsr-3419	21	33	accounts	account	NOUN
fsr-3419	21	34	during	during	ADP
fsr-3419	21	35	retirement	retirement	NOUN
fsr-3419	21	36	.	.	PUNCT
fsr-3419	22	1	the	the	DET
fsr-3419	22	2	sequencing	sequencing	NOUN
fsr-3419	22	3	of	of	ADP
fsr-3419	22	4	withdrawals	withdrawal	NOUN
fsr-3419	22	5	that	that	PRON
fsr-3419	22	6	a	a	DET
fsr-3419	22	7	retiree	retiree	NOUN
fsr-3419	22	8	makes	make	VERB
fsr-3419	22	9	among	among	ADP
fsr-3419	22	10	accounts	account	NOUN
fsr-3419	22	11	with	with	ADP
fsr-3419	22	12	varying	vary	VERB
fsr-3419	22	13	tax	tax	NOUN
fsr-3419	22	14	structures	structure	NOUN
fsr-3419	22	15	can	can	AUX
fsr-3419	22	16	have	have	VERB
fsr-3419	22	17	a	a	DET
fsr-3419	22	18	significant	significant	ADJ
fsr-3419	22	19	effect	effect	NOUN
fsr-3419	22	20	on	on	ADP
fsr-3419	22	21	their	their	PRON
fsr-3419	22	22	portfolio	portfolio	NOUN
fsr-3419	22	23	’s	’s	PART
fsr-3419	22	24	longevity	longevity	NOUN
fsr-3419	22	25	.	.	PUNCT
fsr-3419	23	1	even	even	ADV
fsr-3419	23	2	less	less	ADV
fsr-3419	23	3	investigated	investigate	VERB
fsr-3419	23	4	is	be	AUX
fsr-3419	23	5	the	the	DET
fsr-3419	23	6	more	more	ADV
fsr-3419	23	7	general	general	ADJ
fsr-3419	23	8	,	,	PUNCT
fsr-3419	23	9	and	and	CCONJ
fsr-3419	23	10	more	more	ADV
fsr-3419	23	11	complex	complex	ADJ
fsr-3419	23	12	question	question	NOUN
fsr-3419	23	13	of	of	ADP
fsr-3419	23	14	sequencing	sequence	VERB
fsr-3419	23	15	withdrawals	withdrawal	NOUN
fsr-3419	23	16	so	so	SCONJ
fsr-3419	23	17	as	as	SCONJ
fsr-3419	23	18	to	to	PART
fsr-3419	23	19	optimize	optimize	VERB
fsr-3419	23	20	the	the	DET
fsr-3419	23	21	usefulness	usefulness	NOUN
fsr-3419	23	22	of	of	ADP
fsr-3419	23	23	the	the	DET
fsr-3419	23	24	retiree	retiree	NOUN
fsr-3419	23	25	’s	’s	PART
fsr-3419	23	26	bequest	bequest	NOUN
fsr-3419	23	27	to	to	ADP
fsr-3419	23	28	an	an	DET
fsr-3419	23	29	heir	heir	NOUN
fsr-3419	23	30	,	,	PUNCT
fsr-3419	23	31	as	as	SCONJ
fsr-3419	23	32	opposed	oppose	VERB
fsr-3419	23	33	to	to	ADP
fsr-3419	23	34	the	the	DET
fsr-3419	23	35	portfolio	portfolio	NOUN
fsr-3419	23	36	’s	’s	PART
fsr-3419	23	37	longevity	longevity	NOUN
fsr-3419	23	38	.	.	PUNCT
fsr-3419	24	1	in	in	ADP
fsr-3419	24	2	this	this	DET
fsr-3419	24	3	paper	paper	NOUN
fsr-3419	24	4	,	,	PUNCT
fsr-3419	24	5	we	we	PRON
fsr-3419	24	6	provide	provide	VERB
fsr-3419	24	7	an	an	DET
fsr-3419	24	8	algorithm	algorithm	NOUN
fsr-3419	24	9	that	that	PRON
fsr-3419	24	10	determines	determine	VERB
fsr-3419	24	11	a	a	DET
fsr-3419	24	12	withdrawal	withdrawal	NOUN
fsr-3419	24	13	strategy	strategy	NOUN
fsr-3419	24	14	that	that	PRON
fsr-3419	24	15	seeks	seek	VERB
fsr-3419	24	16	to	to	PART
fsr-3419	24	17	minimize	minimize	VERB
fsr-3419	24	18	the	the	DET
fsr-3419	24	19	effect	effect	NOUN
fsr-3419	24	20	of	of	ADP
fsr-3419	24	21	taxes	taxis	NOUN
fsr-3419	24	22	on	on	ADP
fsr-3419	24	23	the	the	DET
fsr-3419	24	24	retiree	retiree	NOUN
fsr-3419	24	25	and	and	CCONJ
fsr-3419	24	26	,	,	PUNCT
fsr-3419	24	27	should	should	AUX
fsr-3419	24	28	the	the	DET
fsr-3419	24	29	retiree	retiree	NOUN
fsr-3419	24	30	wish	wish	VERB
fsr-3419	24	31	to	to	PART
fsr-3419	24	32	make	make	VERB
fsr-3419	24	33	a	a	DET
fsr-3419	24	34	bequest	bequest	NOUN
fsr-3419	24	35	,	,	PUNCT
fsr-3419	24	36	the	the	DET
fsr-3419	24	37	retiree	retiree	NOUN
fsr-3419	24	38	’s	’s	PART
fsr-3419	24	39	heir	heir	NOUN
fsr-3419	24	40	.	.	PUNCT
fsr-3419	25	1	our	our	PRON
fsr-3419	25	2	algorithm	algorithm	NOUN
fsr-3419	25	3	approach	approach	NOUN
fsr-3419	25	4	is	be	AUX
fsr-3419	25	5	unusual	unusual	ADJ
fsr-3419	25	6	in	in	SCONJ
fsr-3419	25	7	that	that	SCONJ
fsr-3419	25	8	it	it	PRON
fsr-3419	25	9	is	be	AUX
fsr-3419	25	10	an	an	DET
fsr-3419	25	11	“	"	PUNCT
fsr-3419	25	12	all	all	DET
fsr-3419	25	13	-	-	PUNCT
fsr-3419	25	14	time	time	NOUN
fsr-3419	25	15	”	"	PUNCT
fsr-3419	25	16	approach	approach	NOUN
fsr-3419	25	17	,	,	PUNCT
fsr-3419	25	18	as	as	SCONJ
fsr-3419	25	19	opposed	oppose	VERB
fsr-3419	25	20	to	to	ADP
fsr-3419	25	21	a	a	DET
fsr-3419	25	22	“	"	PUNCT
fsr-3419	25	23	forwards	forwards	ADJ
fsr-3419	25	24	-	-	PUNCT
fsr-3419	25	25	time	time	NOUN
fsr-3419	25	26	”	"	PUNCT
fsr-3419	25	27	approach	approach	NOUN
fsr-3419	25	28	or	or	CCONJ
fsr-3419	25	29	a	a	DET
fsr-3419	25	30	“	"	PUNCT
fsr-3419	25	31	backwards	backwards	ADJ
fsr-3419	25	32	-	-	PUNCT
fsr-3419	25	33	time	time	NOUN
fsr-3419	25	34	”	"	PUNCT
fsr-3419	25	35	approach	approach	NOUN
fsr-3419	25	36	.	.	PUNCT
fsr-3419	26	1	forwards	forward	NOUN
fsr-3419	26	2	-	-	PUNCT
fsr-3419	26	3	time	time	NOUN
fsr-3419	26	4	approaches	approach	NOUN
fsr-3419	26	5	,	,	PUNCT
fsr-3419	26	6	which	which	PRON
fsr-3419	26	7	are	be	AUX
fsr-3419	26	8	by	by	ADP
fsr-3419	26	9	far	far	ADV
fsr-3419	26	10	the	the	DET
fsr-3419	26	11	most	most	ADV
fsr-3419	26	12	common	common	ADJ
fsr-3419	26	13	,	,	PUNCT
fsr-3419	26	14	determine	determine	VERB
fsr-3419	26	15	allocation	allocation	NOUN
fsr-3419	26	16	strategies	strategy	NOUN
fsr-3419	26	17	year	year	NOUN
fsr-3419	26	18	by	by	ADP
fsr-3419	26	19	year	year	NOUN
fsr-3419	26	20	working	work	VERB
fsr-3419	26	21	forwards	forwards	ADV
fsr-3419	26	22	chronologically	chronologically	ADV
fsr-3419	26	23	in	in	ADP
fsr-3419	26	24	time	time	NOUN
fsr-3419	26	25	.	.	PUNCT
fsr-3419	27	1	backwards	backwards	ADJ
fsr-3419	27	2	-	-	PUNCT
fsr-3419	27	3	time	time	NOUN
fsr-3419	27	4	approaches	approach	NOUN
fsr-3419	27	5	generally	generally	ADV
fsr-3419	27	6	start	start	VERB
fsr-3419	27	7	from	from	ADP
fsr-3419	27	8	a	a	DET
fsr-3419	27	9	projected	project	VERB
fsr-3419	27	10	date	date	NOUN
fsr-3419	27	11	of	of	ADP
fsr-3419	27	12	death	death	NOUN
fsr-3419	27	13	for	for	ADP
fsr-3419	27	14	the	the	DET
fsr-3419	27	15	investor	investor	NOUN
fsr-3419	27	16	and	and	CCONJ
fsr-3419	27	17	then	then	ADV
fsr-3419	27	18	work	work	VERB
fsr-3419	27	19	backwards	backwards	ADV
fsr-3419	27	20	in	in	ADP
fsr-3419	27	21	chronological	chronological	ADJ
fsr-3419	27	22	order	order	NOUN
fsr-3419	27	23	.	.	PUNCT
fsr-3419	28	1	an	an	DET
fsr-3419	28	2	all	all	DET
fsr-3419	28	3	-	-	PUNCT
fsr-3419	28	4	time	time	NOUN
fsr-3419	28	5	approach	approach	NOUN
fsr-3419	28	6	uses	use	VERB
fsr-3419	28	7	information	information	NOUN
fsr-3419	28	8	from	from	ADP
fsr-3419	28	9	all	all	DET
fsr-3419	28	10	years	year	NOUN
fsr-3419	28	11	to	to	PART
fsr-3419	28	12	determine	determine	VERB
fsr-3419	28	13	the	the	DET
fsr-3419	28	14	allocations	allocation	NOUN
fsr-3419	28	15	in	in	ADP
fsr-3419	28	16	every	every	DET
fsr-3419	28	17	year	year	NOUN
fsr-3419	28	18	.	.	PUNCT
fsr-3419	29	1	in	in	ADP
fsr-3419	29	2	our	our	PRON
fsr-3419	29	3	case	case	NOUN
fsr-3419	29	4	,	,	PUNCT
fsr-3419	29	5	this	this	PRON
fsr-3419	29	6	includes	include	VERB
fsr-3419	29	7	the	the	DET
fsr-3419	29	8	annual	annual	ADJ
fsr-3419	29	9	rate	rate	NOUN
fsr-3419	29	10	of	of	ADP
fsr-3419	29	11	return	return	NOUN
fsr-3419	29	12	for	for	ADP
fsr-3419	29	13	the	the	DET
fsr-3419	29	14	stock	stock	NOUN
fsr-3419	29	15	,	,	PUNCT
fsr-3419	29	16	the	the	DET
fsr-3419	29	17	stock	stock	NOUN
fsr-3419	29	18	’s	’s	PART
fsr-3419	29	19	dividend	dividend	NOUN
fsr-3419	29	20	rate	rate	NOUN
fsr-3419	29	21	,	,	PUNCT
fsr-3419	29	22	the	the	DET
fsr-3419	29	23	rate	rate	NOUN
fsr-3419	29	24	of	of	ADP
fsr-3419	29	25	inflation	inflation	NOUN
fsr-3419	29	26	,	,	PUNCT
fsr-3419	29	27	all	all	DET
fsr-3419	29	28	tax	tax	NOUN
fsr-3419	29	29	rates	rate	NOUN
fsr-3419	29	30	and	and	CCONJ
fsr-3419	29	31	tax	tax	NOUN
fsr-3419	29	32	brackets	bracket	NOUN
fsr-3419	29	33	,	,	PUNCT
fsr-3419	29	34	as	as	ADV
fsr-3419	29	35	well	well	ADV
fsr-3419	29	36	as	as	ADP
fsr-3419	29	37	external	external	ADJ
fsr-3419	29	38	annual	annual	ADJ
fsr-3419	29	39	fixed	fix	VERB
fsr-3419	29	40	sources	source	NOUN
fsr-3419	29	41	of	of	ADP
fsr-3419	29	42	income	income	NOUN
fsr-3419	29	43	.	.	PUNCT
fsr-3419	30	1	in	in	ADP
fsr-3419	30	2	addition	addition	NOUN
fsr-3419	30	3	,	,	PUNCT
fsr-3419	30	4	if	if	SCONJ
fsr-3419	30	5	the	the	DET
fsr-3419	30	6	goal	goal	NOUN
fsr-3419	30	7	is	be	AUX
fsr-3419	30	8	to	to	PART
fsr-3419	30	9	optimize	optimize	VERB
fsr-3419	30	10	an	an	DET
fsr-3419	30	11	heir	heir	NOUN
fsr-3419	30	12	’s	’s	PART
fsr-3419	30	13	bequest	bequest	NOUN
fsr-3419	30	14	,	,	PUNCT
fsr-3419	30	15	it	it	PRON
fsr-3419	30	16	includes	include	VERB
fsr-3419	30	17	the	the	DET
fsr-3419	30	18	projected	project	VERB
fsr-3419	30	19	time	time	NOUN
fsr-3419	30	20	at	at	ADP
fsr-3419	30	21	which	which	PRON
fsr-3419	30	22	the	the	DET
fsr-3419	30	23	retiree	retiree	NOUN
fsr-3419	30	24	will	will	AUX
fsr-3419	30	25	die	die	VERB
fsr-3419	30	26	,	,	PUNCT
fsr-3419	30	27	the	the	DET
fsr-3419	30	28	effective	effective	ADJ
fsr-3419	30	29	marginal	marginal	ADJ
fsr-3419	30	30	tax	tax	NOUN
fsr-3419	30	31	rate	rate	NOUN
fsr-3419	30	32	of	of	ADP
fsr-3419	30	33	the	the	DET
fsr-3419	30	34	heir	heir	NOUN
fsr-3419	30	35	,	,	PUNCT
fsr-3419	30	36	and	and	CCONJ
fsr-3419	30	37	the	the	DET
fsr-3419	30	38	rate	rate	NOUN
fsr-3419	30	39	at	at	ADP
fsr-3419	30	40	which	which	PRON
fsr-3419	30	41	the	the	DET
fsr-3419	30	42	heir	heir	NOUN
fsr-3419	30	43	will	will	AUX
fsr-3419	30	44	consume	consume	VERB
fsr-3419	30	45	inherited	inherit	VERB
fsr-3419	30	46	tda	tda	NOUN
fsr-3419	30	47	or	or	CCONJ
fsr-3419	30	48	roth	roth	PROPN
fsr-3419	30	49	money	money	NOUN
fsr-3419	30	50	.	.	PUNCT
fsr-3419	31	1	all	all	DET
fsr-3419	31	2	-	-	PUNCT
fsr-3419	31	3	time	time	NOUN
fsr-3419	31	4	approaches	approach	NOUN
fsr-3419	31	5	are	be	AUX
fsr-3419	31	6	able	able	ADJ
fsr-3419	31	7	to	to	PART
fsr-3419	31	8	tailor	tailor	VERB
fsr-3419	31	9	optimization	optimization	NOUN
fsr-3419	31	10	decisions	decision	NOUN
fsr-3419	31	11	to	to	ADP
fsr-3419	31	12	each	each	DET
fsr-3419	31	13	individual	individual	ADJ
fsr-3419	31	14	retiree	retiree	PROPN
fsr-3419	31	15	’s	’s	PART
fsr-3419	31	16	financial	financial	ADJ
fsr-3419	31	17	situation	situation	NOUN
fsr-3419	31	18	in	in	ADP
fsr-3419	31	19	a	a	DET
fsr-3419	31	20	way	way	NOUN
fsr-3419	31	21	that	that	PRON
fsr-3419	31	22	forwardstime	forwardstime	NOUN
fsr-3419	31	23	and	and	CCONJ
fsr-3419	31	24	backwards	backwards	ADJ
fsr-3419	31	25	-	-	PUNCT
fsr-3419	31	26	time	time	NOUN
fsr-3419	31	27	approaches	approach	NOUN
fsr-3419	31	28	,	,	PUNCT
fsr-3419	31	29	by	by	ADP
fsr-3419	31	30	their	their	PRON
fsr-3419	31	31	nature	nature	NOUN
fsr-3419	31	32	,	,	PUNCT
fsr-3419	31	33	can	can	AUX
fsr-3419	31	34	not	not	PART
fsr-3419	31	35	.	.	PUNCT
fsr-3419	32	1	the	the	DET
fsr-3419	32	2	disadvantage	disadvantage	NOUN
fsr-3419	32	3	of	of	ADP
fsr-3419	32	4	our	our	PRON
fsr-3419	32	5	alltime	alltime	NOUN
fsr-3419	32	6	approach	approach	NOUN
fsr-3419	32	7	is	be	AUX
fsr-3419	32	8	that	that	SCONJ
fsr-3419	32	9	it	it	PRON
fsr-3419	32	10	is	be	AUX
fsr-3419	32	11	a	a	DET
fsr-3419	32	12	complicated	complicated	ADJ
fsr-3419	32	13	algorithm	algorithm	NOUN
fsr-3419	32	14	.	.	PUNCT
fsr-3419	33	1	the	the	DET
fsr-3419	33	2	full	full	ADJ
fsr-3419	33	3	details	detail	NOUN
fsr-3419	33	4	of	of	ADP
fsr-3419	33	5	this	this	DET
fsr-3419	33	6	algorithm	algorithm	NOUN
fsr-3419	33	7	are	be	AUX
fsr-3419	33	8	found	find	VERB
fsr-3419	33	9	in	in	ADP
fsr-3419	33	10	dilellio	dilellio	NOUN
fsr-3419	33	11	and	and	CCONJ
fsr-3419	33	12	ostrov	ostrov	NOUN
fsr-3419	33	13	(	(	PUNCT
fsr-3419	33	14	2018	2018	NUM
fsr-3419	33	15	)	)	PUNCT
fsr-3419	33	16	and	and	CCONJ
fsr-3419	33	17	are	be	AUX
fsr-3419	33	18	posted	post	VERB
fsr-3419	33	19	on	on	ADP
fsr-3419	33	20	the	the	DET
fsr-3419	33	21	academy	academy	NOUN
fsr-3419	33	22	of	of	ADP
fsr-3419	33	23	financial	financial	ADJ
fsr-3419	33	24	services	service	NOUN
fsr-3419	33	25	(	(	PUNCT
fsr-3419	33	26	afs	afs	NOUN
fsr-3419	33	27	)	)	PUNCT
fsr-3419	33	28	2018	2018	NUM
fsr-3419	33	29	conference	conference	NOUN
fsr-3419	33	30	proceedings,2	proceedings,2	VERB
fsr-3419	33	31	where	where	SCONJ
fsr-3419	33	32	it	it	PRON
fsr-3419	33	33	was	be	AUX
fsr-3419	33	34	awarded	award	VERB
fsr-3419	33	35	the	the	DET
fsr-3419	33	36	best	good	ADJ
fsr-3419	33	37	paper	paper	NOUN
fsr-3419	33	38	sponsored	sponsor	VERB
fsr-3419	33	39	by	by	ADP
fsr-3419	33	40	the	the	DET
fsr-3419	33	41	cfp	cfp	PROPN
fsr-3419	33	42	board	board	NOUN
fsr-3419	33	43	of	of	ADP
fsr-3419	33	44	standards.3	standards.3	PROPN
fsr-3419	33	45	because	because	SCONJ
fsr-3419	33	46	the	the	DET
fsr-3419	33	47	details	detail	NOUN
fsr-3419	33	48	are	be	AUX
fsr-3419	33	49	posted	post	VERB
fsr-3419	33	50	there	there	ADV
fsr-3419	33	51	,	,	PUNCT
fsr-3419	33	52	we	we	PRON
fsr-3419	33	53	emphasize	emphasize	VERB
fsr-3419	33	54	the	the	DET
fsr-3419	33	55	novel	novel	NOUN
fsr-3419	33	56	features	feature	NOUN
fsr-3419	33	57	and	and	CCONJ
fsr-3419	33	58	results	result	NOUN
fsr-3419	33	59	of	of	ADP
fsr-3419	33	60	the	the	DET
fsr-3419	33	61	algorithm	algorithm	NOUN
fsr-3419	33	62	in	in	ADP
fsr-3419	33	63	this	this	DET
fsr-3419	33	64	paper	paper	NOUN
fsr-3419	33	65	,	,	PUNCT
fsr-3419	33	66	providing	provide	VERB
fsr-3419	33	67	only	only	ADV
fsr-3419	33	68	a	a	DET
fsr-3419	33	69	brief	brief	ADJ
fsr-3419	33	70	overview	overview	NOUN
fsr-3419	33	71	of	of	ADP
fsr-3419	33	72	our	our	PRON
fsr-3419	33	73	algorithm	algorithm	NOUN
fsr-3419	33	74	’s	’s	PART
fsr-3419	33	75	approach	approach	NOUN
fsr-3419	33	76	,	,	PUNCT
fsr-3419	33	77	instead	instead	ADV
fsr-3419	33	78	of	of	ADP
fsr-3419	33	79	details	detail	NOUN
fsr-3419	33	80	,	,	PUNCT
fsr-3419	33	81	in	in	ADP
fsr-3419	33	82	section	section	NOUN
fsr-3419	33	83	5	5	NUM
fsr-3419	33	84	.	.	NOUN
fsr-3419	33	85	1.1	1.1	NUM
fsr-3419	33	86	.	.	PUNCT
fsr-3419	34	1	literature	literature	NOUN
fsr-3419	34	2	review	review	NOUN
fsr-3419	34	3	we	we	PRON
fsr-3419	34	4	provide	provide	VERB
fsr-3419	34	5	a	a	DET
fsr-3419	34	6	quick	quick	ADJ
fsr-3419	34	7	summary	summary	NOUN
fsr-3419	34	8	of	of	ADP
fsr-3419	34	9	some	some	DET
fsr-3419	34	10	forwards	forwards	ADJ
fsr-3419	34	11	-	-	PUNCT
fsr-3419	34	12	time	time	NOUN
fsr-3419	34	13	approaches	approach	NOUN
fsr-3419	34	14	,	,	PUNCT
fsr-3419	34	15	which	which	PRON
fsr-3419	34	16	are	be	AUX
fsr-3419	34	17	the	the	DET
fsr-3419	34	18	most	most	ADV
fsr-3419	34	19	common	common	ADJ
fsr-3419	34	20	techniques	technique	NOUN
fsr-3419	34	21	explored	explore	VERB
fsr-3419	34	22	by	by	ADP
fsr-3419	34	23	both	both	DET
fsr-3419	34	24	non	non	ADJ
fsr-3419	34	25	-	-	ADJ
fsr-3419	34	26	academics	academic	NOUN
fsr-3419	34	27	and	and	CCONJ
fsr-3419	34	28	academics	academic	NOUN
fsr-3419	34	29	.	.	PUNCT
fsr-3419	35	1	non	non	ADJ
fsr-3419	35	2	-	-	ADJ
fsr-3419	35	3	academic	academic	ADJ
fsr-3419	35	4	advice	advice	NOUN
fsr-3419	35	5	for	for	ADP
fsr-3419	35	6	retirees	retiree	NOUN
fsr-3419	35	7	’	’	PART
fsr-3419	35	8	withdrawal	withdrawal	NOUN
fsr-3419	35	9	choices	choice	NOUN
fsr-3419	35	10	,	,	PUNCT
fsr-3419	35	11	which	which	PRON
fsr-3419	35	12	comes	come	VERB
fsr-3419	35	13	from	from	ADP
fsr-3419	35	14	investment	investment	NOUN
fsr-3419	35	15	firms	firm	NOUN
fsr-3419	35	16	,	,	PUNCT
fsr-3419	35	17	financial	financial	ADJ
fsr-3419	35	18	advisors	advisor	NOUN
fsr-3419	35	19	,	,	PUNCT
fsr-3419	35	20	and	and	CCONJ
fsr-3419	35	21	books	book	NOUN
fsr-3419	35	22	on	on	ADP
fsr-3419	35	23	retirement	retirement	NOUN
fsr-3419	35	24	,	,	PUNCT
fsr-3419	35	25	all	all	PRON
fsr-3419	35	26	agree	agree	VERB
fsr-3419	35	27	that	that	SCONJ
fsr-3419	35	28	retirees	retiree	NOUN
fsr-3419	35	29	should	should	AUX
fsr-3419	35	30	conform	conform	VERB
fsr-3419	35	31	with	with	ADP
fsr-3419	35	32	the	the	DET
fsr-3419	35	33	law	law	NOUN
fsr-3419	35	34	and	and	CCONJ
fsr-3419	35	35	take	take	VERB
fsr-3419	35	36	out	out	ADP
fsr-3419	35	37	68	68	NUM
fsr-3419	35	38	j.	j.	PROPN
fsr-3419	35	39	dilellio	dilellio	PROPN
fsr-3419	35	40	,	,	PUNCT
fsr-3419	35	41	d.	d.	PROPN
fsr-3419	35	42	ostrov	ostrov	PROPN
fsr-3419	35	43	/	/	SYM
fsr-3419	35	44	financial	financial	ADJ
fsr-3419	35	45	services	service	NOUN
fsr-3419	35	46	review	review	VERB
fsr-3419	35	47	28	28	NUM
fsr-3419	35	48	(	(	PUNCT
fsr-3419	35	49	2020	2020	NUM
fsr-3419	35	50	)	)	PUNCT
fsr-3419	35	51	67–95	67–95	NUM
fsr-3419	35	52	required	require	VERB
fsr-3419	35	53	minimum	minimum	NOUN
fsr-3419	35	54	distributions	distribution	NOUN
fsr-3419	35	55	(	(	PUNCT
fsr-3419	35	56	rmds	rmds	NOUN
fsr-3419	35	57	)	)	PUNCT
fsr-3419	35	58	from	from	ADP
fsr-3419	35	59	their	their	PRON
fsr-3419	35	60	tdas	tda	NOUN
fsr-3419	35	61	to	to	PART
fsr-3419	35	62	avoid	avoid	VERB
fsr-3419	35	63	the	the	DET
fsr-3419	35	64	significant	significant	ADJ
fsr-3419	35	65	penalty	penalty	NOUN
fsr-3419	35	66	for	for	ADP
fsr-3419	35	67	not	not	PART
fsr-3419	35	68	doing	do	VERB
fsr-3419	35	69	so	so	ADV
fsr-3419	35	70	.	.	PUNCT
fsr-3419	36	1	otherwise	otherwise	ADV
fsr-3419	36	2	,	,	PUNCT
fsr-3419	36	3	their	their	PRON
fsr-3419	36	4	advice	advice	NOUN
fsr-3419	36	5	often	often	ADV
fsr-3419	36	6	contradicts	contradict	VERB
fsr-3419	36	7	each	each	DET
fsr-3419	36	8	other	other	ADJ
fsr-3419	36	9	.	.	PUNCT
fsr-3419	37	1	for	for	ADP
fsr-3419	37	2	example	example	NOUN
fsr-3419	37	3	,	,	PUNCT
fsr-3419	37	4	one	one	NUM
fsr-3419	37	5	very	very	ADV
fsr-3419	37	6	common	common	ADJ
fsr-3419	37	7	category	category	NOUN
fsr-3419	37	8	of	of	ADP
fsr-3419	37	9	strategies	strategy	NOUN
fsr-3419	37	10	,	,	PUNCT
fsr-3419	37	11	termed	term	VERB
fsr-3419	37	12	“	"	PUNCT
fsr-3419	37	13	naı̈ve	naı̈ve	ADJ
fsr-3419	37	14	”	"	PUNCT
fsr-3419	37	15	strategies	strategy	NOUN
fsr-3419	37	16	by	by	ADP
fsr-3419	37	17	horan	horan	PROPN
fsr-3419	37	18	(	(	PUNCT
fsr-3419	37	19	2006a	2006a	NUM
fsr-3419	37	20	and	and	CCONJ
fsr-3419	37	21	2006b	2006b	NUM
fsr-3419	37	22	)	)	PUNCT
fsr-3419	37	23	,	,	PUNCT
fsr-3419	37	24	recommends	recommend	VERB
fsr-3419	37	25	that	that	SCONJ
fsr-3419	37	26	retirees	retiree	NOUN
fsr-3419	37	27	completely	completely	ADV
fsr-3419	37	28	exhaust	exhaust	VERB
fsr-3419	37	29	one	one	NUM
fsr-3419	37	30	account	account	NOUN
fsr-3419	37	31	before	before	ADP
fsr-3419	37	32	moving	move	VERB
fsr-3419	37	33	to	to	ADP
fsr-3419	37	34	the	the	DET
fsr-3419	37	35	next	next	ADJ
fsr-3419	37	36	.	.	PUNCT
fsr-3419	38	1	the	the	DET
fsr-3419	38	2	books	book	NOUN
fsr-3419	38	3	by	by	ADP
fsr-3419	38	4	solin	solin	PROPN
fsr-3419	38	5	(	(	PUNCT
fsr-3419	38	6	2010	2010	NUM
fsr-3419	38	7	)	)	PUNCT
fsr-3419	38	8	,	,	PUNCT
fsr-3419	38	9	rodgers	rodger	VERB
fsr-3419	38	10	(	(	PUNCT
fsr-3419	38	11	2009	2009	NUM
fsr-3419	38	12	)	)	PUNCT
fsr-3419	38	13	,	,	PUNCT
fsr-3419	38	14	and	and	CCONJ
fsr-3419	38	15	lange	lange	NOUN
fsr-3419	38	16	(	(	PUNCT
fsr-3419	38	17	2009	2009	NUM
fsr-3419	38	18	)	)	PUNCT
fsr-3419	38	19	,	,	PUNCT
fsr-3419	38	20	suggest	suggest	VERB
fsr-3419	38	21	sequencing	sequencing	NOUN
fsr-3419	38	22	withdrawals	withdrawal	NOUN
fsr-3419	38	23	so	so	SCONJ
fsr-3419	38	24	that	that	SCONJ
fsr-3419	38	25	retirees	retiree	NOUN
fsr-3419	38	26	liquidate	liquidate	VERB
fsr-3419	38	27	taxable	taxable	ADJ
fsr-3419	38	28	accounts	account	NOUN
fsr-3419	38	29	first	first	ADV
fsr-3419	38	30	,	,	PUNCT
fsr-3419	38	31	then	then	ADV
fsr-3419	38	32	tdas	tdas	PROPN
fsr-3419	38	33	,	,	PUNCT
fsr-3419	38	34	and	and	CCONJ
fsr-3419	38	35	finally	finally	ADV
fsr-3419	38	36	roth	roth	NOUN
fsr-3419	38	37	accounts	account	NOUN
fsr-3419	38	38	.	.	PUNCT
fsr-3419	39	1	this	this	DET
fsr-3419	39	2	strategy	strategy	NOUN
fsr-3419	39	3	is	be	AUX
fsr-3419	39	4	also	also	ADV
fsr-3419	39	5	endorsed	endorse	VERB
fsr-3419	39	6	by	by	ADP
fsr-3419	39	7	large	large	ADJ
fsr-3419	39	8	retail	retail	ADJ
fsr-3419	39	9	investment	investment	NOUN
fsr-3419	39	10	firms	firm	NOUN
fsr-3419	39	11	fidelity	fidelity	NOUN
fsr-3419	39	12	(	(	PUNCT
fsr-3419	39	13	see	see	VERB
fsr-3419	39	14	fidelity	fidelity	PROPN
fsr-3419	39	15	(	(	PUNCT
fsr-3419	39	16	2014	2014	NUM
fsr-3419	39	17	)	)	PUNCT
fsr-3419	39	18	and	and	CCONJ
fsr-3419	39	19	fidelity	fidelity	PROPN
fsr-3419	39	20	(	(	PUNCT
fsr-3419	39	21	2015	2015	NUM
fsr-3419	39	22	)	)	PUNCT
fsr-3419	39	23	)	)	PUNCT
fsr-3419	39	24	and	and	CCONJ
fsr-3419	39	25	vanguard	vanguard	NOUN
fsr-3419	39	26	(	(	PUNCT
fsr-3419	39	27	vanguard	vanguard	PROPN
fsr-3419	39	28	(	(	PUNCT
fsr-3419	39	29	2013	2013	NUM
fsr-3419	39	30	)	)	PUNCT
fsr-3419	39	31	)	)	PUNCT
fsr-3419	39	32	.	.	PUNCT
fsr-3419	40	1	in	in	ADP
fsr-3419	40	2	contrast	contrast	NOUN
fsr-3419	40	3	,	,	PUNCT
fsr-3419	40	4	other	other	ADJ
fsr-3419	40	5	financial	financial	ADJ
fsr-3419	40	6	authors	author	NOUN
fsr-3419	40	7	,	,	PUNCT
fsr-3419	40	8	such	such	ADJ
fsr-3419	40	9	as	as	ADP
fsr-3419	40	10	larimore	larimore	PROPN
fsr-3419	40	11	,	,	PUNCT
fsr-3419	40	12	lindauer	lindauer	PROPN
fsr-3419	40	13	,	,	PUNCT
fsr-3419	40	14	ferri	ferri	PROPN
fsr-3419	40	15	,	,	PUNCT
fsr-3419	40	16	and	and	CCONJ
fsr-3419	40	17	dogu	dogu	NOUN
fsr-3419	40	18	(	(	PUNCT
fsr-3419	40	19	2011	2011	NUM
fsr-3419	40	20	)	)	PUNCT
fsr-3419	40	21	,	,	PUNCT
fsr-3419	40	22	recommend	recommend	VERB
fsr-3419	40	23	first	first	ADV
fsr-3419	40	24	liquidating	liquidate	VERB
fsr-3419	40	25	taxable	taxable	ADJ
fsr-3419	40	26	accounts	account	NOUN
fsr-3419	40	27	,	,	PUNCT
fsr-3419	40	28	but	but	CCONJ
fsr-3419	40	29	then	then	ADV
fsr-3419	40	30	recommend	recommend	VERB
fsr-3419	40	31	liquidating	liquidate	VERB
fsr-3419	40	32	roth	roth	PROPN
fsr-3419	40	33	accounts	account	NOUN
fsr-3419	40	34	followed	follow	VERB
fsr-3419	40	35	finally	finally	ADV
fsr-3419	40	36	by	by	ADP
fsr-3419	40	37	tdas	tda	NOUN
fsr-3419	40	38	.	.	PUNCT
fsr-3419	41	1	another	another	DET
fsr-3419	41	2	vanguard	vanguard	PROPN
fsr-3419	41	3	paper	paper	NOUN
fsr-3419	41	4	(	(	PUNCT
fsr-3419	41	5	jaconetti	jaconetti	PROPN
fsr-3419	41	6	&	&	CCONJ
fsr-3419	41	7	bruno	bruno	PROPN
fsr-3419	41	8	,	,	PUNCT
fsr-3419	41	9	2008	2008	NUM
fsr-3419	41	10	)	)	PUNCT
fsr-3419	41	11	recommends	recommend	VERB
fsr-3419	41	12	that	that	SCONJ
fsr-3419	41	13	the	the	DET
fsr-3419	41	14	decision	decision	NOUN
fsr-3419	41	15	on	on	ADP
fsr-3419	41	16	whether	whether	SCONJ
fsr-3419	41	17	to	to	PART
fsr-3419	41	18	liquidate	liquidate	VERB
fsr-3419	41	19	the	the	DET
fsr-3419	41	20	tda	tda	NOUN
fsr-3419	41	21	or	or	CCONJ
fsr-3419	41	22	roth	roth	PROPN
fsr-3419	41	23	account	account	NOUN
fsr-3419	41	24	immediately	immediately	ADV
fsr-3419	41	25	following	follow	VERB
fsr-3419	41	26	the	the	DET
fsr-3419	41	27	taxable	taxable	ADJ
fsr-3419	41	28	account	account	NOUN
fsr-3419	41	29	should	should	AUX
fsr-3419	41	30	be	be	AUX
fsr-3419	41	31	based	base	VERB
fsr-3419	41	32	on	on	ADP
fsr-3419	41	33	expected	expect	VERB
fsr-3419	41	34	future	future	ADJ
fsr-3419	41	35	marginal	marginal	ADJ
fsr-3419	41	36	tax	tax	NOUN
fsr-3419	41	37	rates	rate	NOUN
fsr-3419	41	38	.	.	PUNCT
fsr-3419	42	1	coopersmith	coopersmith	PROPN
fsr-3419	42	2	and	and	CCONJ
fsr-3419	42	3	sumutka	sumutka	ADJ
fsr-3419	42	4	(	(	PUNCT
fsr-3419	42	5	2011	2011	NUM
fsr-3419	42	6	)	)	PUNCT
fsr-3419	42	7	estimate	estimate	VERB
fsr-3419	42	8	the	the	DET
fsr-3419	42	9	suboptimality	suboptimality	NOUN
fsr-3419	42	10	of	of	ADP
fsr-3419	42	11	these	these	DET
fsr-3419	42	12	naı̈ve	naı̈ve	ADJ
fsr-3419	42	13	strategies	strategy	NOUN
fsr-3419	42	14	to	to	PART
fsr-3419	42	15	be	be	AUX
fsr-3419	42	16	approximately	approximately	ADV
fsr-3419	42	17	16	16	NUM
fsr-3419	42	18	%	%	NOUN
fsr-3419	42	19	.	.	PUNCT
fsr-3419	43	1	this	this	PRON
fsr-3419	43	2	agrees	agree	VERB
fsr-3419	43	3	with	with	ADP
fsr-3419	43	4	dilellio	dilellio	NOUN
fsr-3419	43	5	and	and	CCONJ
fsr-3419	43	6	ostrov	ostrov	NOUN
fsr-3419	43	7	(	(	PUNCT
fsr-3419	43	8	2017	2017	NUM
fsr-3419	43	9	)	)	PUNCT
fsr-3419	43	10	,	,	PUNCT
fsr-3419	43	11	who	who	PRON
fsr-3419	43	12	provide	provide	VERB
fsr-3419	43	13	illustrations	illustration	NOUN
fsr-3419	43	14	for	for	ADP
fsr-3419	43	15	which	which	PRON
fsr-3419	43	16	the	the	DET
fsr-3419	43	17	naı̈ve	naı̈ve	PROPN
fsr-3419	43	18	approaches	approach	NOUN
fsr-3419	43	19	are	be	AUX
fsr-3419	43	20	10–26	10–26	NUM
fsr-3419	43	21	%	%	NOUN
fsr-3419	43	22	suboptimal	suboptimal	ADJ
fsr-3419	43	23	.	.	PUNCT
fsr-3419	44	1	a	a	DET
fsr-3419	44	2	second	second	ADJ
fsr-3419	44	3	set	set	NOUN
fsr-3419	44	4	of	of	ADP
fsr-3419	44	5	strategies	strategy	NOUN
fsr-3419	44	6	,	,	PUNCT
fsr-3419	44	7	termed	term	VERB
fsr-3419	44	8	“	"	PUNCT
fsr-3419	44	9	informed	inform	VERB
fsr-3419	44	10	”	"	PUNCT
fsr-3419	44	11	strategies	strategy	NOUN
fsr-3419	44	12	by	by	ADP
fsr-3419	44	13	horan	horan	PROPN
fsr-3419	44	14	(	(	PUNCT
fsr-3419	44	15	2006a	2006a	NUM
fsr-3419	44	16	and	and	CCONJ
fsr-3419	44	17	2006b	2006b	NUM
fsr-3419	44	18	)	)	PUNCT
fsr-3419	44	19	,	,	PUNCT
fsr-3419	44	20	use	use	VERB
fsr-3419	44	21	tda	tda	NOUN
fsr-3419	44	22	spending	spending	NOUN
fsr-3419	44	23	up	up	ADP
fsr-3419	44	24	to	to	ADP
fsr-3419	44	25	the	the	DET
fsr-3419	44	26	top	top	NOUN
fsr-3419	44	27	of	of	ADP
fsr-3419	44	28	a	a	DET
fsr-3419	44	29	given	give	VERB
fsr-3419	44	30	tax	tax	NOUN
fsr-3419	44	31	bracket	bracket	NOUN
fsr-3419	44	32	in	in	ADP
fsr-3419	44	33	every	every	DET
fsr-3419	44	34	year	year	NOUN
fsr-3419	44	35	.	.	PUNCT
fsr-3419	45	1	this	this	PRON
fsr-3419	45	2	is	be	AUX
fsr-3419	45	3	advocated	advocate	VERB
fsr-3419	45	4	in	in	ADP
fsr-3419	45	5	the	the	DET
fsr-3419	45	6	book	book	NOUN
fsr-3419	45	7	by	by	ADP
fsr-3419	45	8	piper	piper	NOUN
fsr-3419	45	9	(	(	PUNCT
fsr-3419	45	10	2013	2013	NUM
fsr-3419	45	11	)	)	PUNCT
fsr-3419	45	12	,	,	PUNCT
fsr-3419	45	13	who	who	PRON
fsr-3419	45	14	suggests	suggest	VERB
fsr-3419	45	15	filling	fill	VERB
fsr-3419	45	16	any	any	DET
fsr-3419	45	17	remaining	remain	VERB
fsr-3419	45	18	consumption	consumption	NOUN
fsr-3419	45	19	needs	need	VERB
fsr-3419	45	20	first	first	ADV
fsr-3419	45	21	with	with	ADP
fsr-3419	45	22	taxable	taxable	ADJ
fsr-3419	45	23	stock	stock	NOUN
fsr-3419	45	24	,	,	PUNCT
fsr-3419	45	25	then	then	ADV
fsr-3419	45	26	with	with	ADP
fsr-3419	45	27	roth	roth	PROPN
fsr-3419	45	28	money	money	NOUN
fsr-3419	45	29	,	,	PUNCT
fsr-3419	45	30	and	and	CCONJ
fsr-3419	45	31	lastly	lastly	ADV
fsr-3419	45	32	the	the	DET
fsr-3419	45	33	tda	tda	NOUN
fsr-3419	45	34	,	,	PUNCT
fsr-3419	45	35	if	if	SCONJ
fsr-3419	45	36	the	the	DET
fsr-3419	45	37	tda	tda	NOUN
fsr-3419	45	38	is	be	AUX
fsr-3419	45	39	not	not	PART
fsr-3419	45	40	already	already	ADV
fsr-3419	45	41	exhausted	exhaust	VERB
fsr-3419	45	42	.	.	PUNCT
fsr-3419	46	1	we	we	PRON
fsr-3419	46	2	note	note	VERB
fsr-3419	46	3	that	that	SCONJ
fsr-3419	46	4	there	there	PRON
fsr-3419	46	5	is	be	VERB
fsr-3419	46	6	a	a	DET
fsr-3419	46	7	different	different	ADJ
fsr-3419	46	8	informed	informed	ADJ
fsr-3419	46	9	strategy	strategy	NOUN
fsr-3419	46	10	for	for	ADP
fsr-3419	46	11	each	each	DET
fsr-3419	46	12	tax	tax	NOUN
fsr-3419	46	13	bracket	bracket	NOUN
fsr-3419	46	14	,	,	PUNCT
fsr-3419	46	15	but	but	CCONJ
fsr-3419	46	16	each	each	PRON
fsr-3419	46	17	of	of	ADP
fsr-3419	46	18	these	these	DET
fsr-3419	46	19	informed	inform	VERB
fsr-3419	46	20	strategies	strategy	NOUN
fsr-3419	46	21	can	can	AUX
fsr-3419	46	22	be	be	AUX
fsr-3419	46	23	run	run	VERB
fsr-3419	46	24	and	and	CCONJ
fsr-3419	46	25	then	then	ADV
fsr-3419	46	26	the	the	DET
fsr-3419	46	27	best	good	ADJ
fsr-3419	46	28	of	of	ADP
fsr-3419	46	29	these	these	PRON
fsr-3419	46	30	can	can	AUX
fsr-3419	46	31	then	then	ADV
fsr-3419	46	32	be	be	AUX
fsr-3419	46	33	selected	select	VERB
fsr-3419	46	34	.	.	PUNCT
fsr-3419	47	1	in	in	ADP
fsr-3419	47	2	this	this	DET
fsr-3419	47	3	paper	paper	NOUN
fsr-3419	47	4	,	,	PUNCT
fsr-3419	47	5	for	for	ADP
fsr-3419	47	6	comparison	comparison	NOUN
fsr-3419	47	7	purposes	purpose	NOUN
fsr-3419	47	8	with	with	ADP
fsr-3419	47	9	our	our	PRON
fsr-3419	47	10	algorithm	algorithm	NOUN
fsr-3419	47	11	,	,	PUNCT
fsr-3419	47	12	we	we	PRON
fsr-3419	47	13	will	will	AUX
fsr-3419	47	14	always	always	ADV
fsr-3419	47	15	use	use	VERB
fsr-3419	47	16	the	the	DET
fsr-3419	47	17	best	good	ADJ
fsr-3419	47	18	of	of	ADP
fsr-3419	47	19	these	these	DET
fsr-3419	47	20	informed	inform	VERB
fsr-3419	47	21	strategies	strategy	NOUN
fsr-3419	47	22	.	.	PUNCT
fsr-3419	48	1	within	within	ADP
fsr-3419	48	2	the	the	DET
fsr-3419	48	3	context	context	NOUN
fsr-3419	48	4	of	of	ADP
fsr-3419	48	5	withdrawal	withdrawal	NOUN
fsr-3419	48	6	optimization	optimization	NOUN
fsr-3419	48	7	for	for	ADP
fsr-3419	48	8	just	just	ADV
fsr-3419	48	9	tda	tda	PROPN
fsr-3419	48	10	and	and	CCONJ
fsr-3419	48	11	roth	roth	PROPN
fsr-3419	48	12	accounts	account	NOUN
fsr-3419	48	13	,	,	PUNCT
fsr-3419	48	14	but	but	CCONJ
fsr-3419	48	15	no	no	DET
fsr-3419	48	16	taxable	taxable	ADJ
fsr-3419	48	17	accounts	account	NOUN
fsr-3419	48	18	,	,	PUNCT
fsr-3419	48	19	horan	horan	PROPN
fsr-3419	48	20	’s	’s	PART
fsr-3419	48	21	informed	informed	ADJ
fsr-3419	48	22	strategies	strategy	NOUN
fsr-3419	48	23	were	be	AUX
fsr-3419	48	24	a	a	DET
fsr-3419	48	25	considerable	considerable	ADJ
fsr-3419	48	26	step	step	NOUN
fsr-3419	48	27	towards	towards	ADP
fsr-3419	48	28	increasing	increase	VERB
fsr-3419	48	29	a	a	DET
fsr-3419	48	30	retiree	retiree	NOUN
fsr-3419	48	31	’s	’s	PART
fsr-3419	48	32	portfolio	portfolio	NOUN
fsr-3419	48	33	longevity	longevity	NOUN
fsr-3419	48	34	using	use	VERB
fsr-3419	48	35	forwards	forward	NOUN
fsr-3419	48	36	-	-	PUNCT
fsr-3419	48	37	time	time	NOUN
fsr-3419	48	38	approaches	approach	NOUN
fsr-3419	48	39	.	.	PUNCT
fsr-3419	49	1	this	this	DET
fsr-3419	49	2	seminal	seminal	ADJ
fsr-3419	49	3	work	work	NOUN
fsr-3419	49	4	was	be	AUX
fsr-3419	49	5	expanded	expand	VERB
fsr-3419	49	6	and	and	CCONJ
fsr-3419	49	7	investigated	investigate	VERB
fsr-3419	49	8	further	far	ADV
fsr-3419	49	9	in	in	ADP
fsr-3419	49	10	reichenstein	reichenstein	NOUN
fsr-3419	49	11	,	,	PUNCT
fsr-3419	49	12	horan	horan	PROPN
fsr-3419	49	13	,	,	PUNCT
fsr-3419	49	14	and	and	CCONJ
fsr-3419	49	15	jennings	jennings	PROPN
fsr-3419	49	16	(	(	PUNCT
fsr-3419	49	17	2012	2012	NUM
fsr-3419	49	18	)	)	PUNCT
fsr-3419	49	19	.	.	PUNCT
fsr-3419	50	1	al	al	PROPN
fsr-3419	50	2	zaman	zaman	PROPN
fsr-3419	50	3	(	(	PUNCT
fsr-3419	50	4	2008	2008	NUM
fsr-3419	50	5	)	)	PUNCT
fsr-3419	50	6	extended	extend	VERB
fsr-3419	50	7	this	this	DET
fsr-3419	50	8	approach	approach	NOUN
fsr-3419	50	9	to	to	ADP
fsr-3419	50	10	the	the	DET
fsr-3419	50	11	case	case	NOUN
fsr-3419	50	12	where	where	SCONJ
fsr-3419	50	13	a	a	DET
fsr-3419	50	14	retiree	retiree	NOUN
fsr-3419	50	15	’s	’s	PART
fsr-3419	50	16	goal	goal	NOUN
fsr-3419	50	17	is	be	AUX
fsr-3419	50	18	to	to	PART
fsr-3419	50	19	optimize	optimize	VERB
fsr-3419	50	20	a	a	DET
fsr-3419	50	21	bequest	bequest	NOUN
fsr-3419	50	22	,	,	PUNCT
fsr-3419	50	23	in	in	ADP
fsr-3419	50	24	addition	addition	NOUN
fsr-3419	50	25	to	to	ADP
fsr-3419	50	26	the	the	DET
fsr-3419	50	27	easier	easy	ADJ
fsr-3419	50	28	subcase	subcase	NOUN
fsr-3419	50	29	of	of	ADP
fsr-3419	50	30	optimal	optimal	ADJ
fsr-3419	50	31	portfolio	portfolio	NOUN
fsr-3419	50	32	longevity	longevity	NOUN
fsr-3419	50	33	.	.	PUNCT
fsr-3419	51	1	horan	horan	PROPN
fsr-3419	51	2	’s	’s	PART
fsr-3419	51	3	approach	approach	NOUN
fsr-3419	51	4	also	also	ADV
fsr-3419	51	5	had	have	VERB
fsr-3419	51	6	a	a	DET
fsr-3419	51	7	significant	significant	ADJ
fsr-3419	51	8	impact	impact	NOUN
fsr-3419	51	9	on	on	ADP
fsr-3419	51	10	forwards	forward	NOUN
fsr-3419	51	11	-	-	PUNCT
fsr-3419	51	12	time	time	NOUN
fsr-3419	51	13	approaches	approach	NOUN
fsr-3419	51	14	for	for	ADP
fsr-3419	51	15	increasing	increase	VERB
fsr-3419	51	16	the	the	DET
fsr-3419	51	17	longevity	longevity	NOUN
fsr-3419	51	18	of	of	ADP
fsr-3419	51	19	portfolios	portfolio	NOUN
fsr-3419	51	20	that	that	PRON
fsr-3419	51	21	included	include	VERB
fsr-3419	51	22	taxable	taxable	ADJ
fsr-3419	51	23	accounts	account	NOUN
fsr-3419	51	24	in	in	ADP
fsr-3419	51	25	addition	addition	NOUN
fsr-3419	51	26	to	to	ADP
fsr-3419	51	27	tdas	tdas	PROPN
fsr-3419	51	28	and	and	CCONJ
fsr-3419	51	29	roth	roth	PROPN
fsr-3419	51	30	accounts	account	NOUN
fsr-3419	51	31	.	.	PUNCT
fsr-3419	52	1	for	for	ADP
fsr-3419	52	2	example	example	NOUN
fsr-3419	52	3	,	,	PUNCT
fsr-3419	52	4	sumutka	sumutka	ADJ
fsr-3419	52	5	,	,	PUNCT
fsr-3419	52	6	sumutka	sumutka	ADJ
fsr-3419	52	7	,	,	PUNCT
fsr-3419	52	8	and	and	CCONJ
fsr-3419	52	9	coopersmith	coopersmith	PROPN
fsr-3419	52	10	(	(	PUNCT
fsr-3419	52	11	2012	2012	NUM
fsr-3419	52	12	)	)	PUNCT
fsr-3419	52	13	compare	compare	VERB
fsr-3419	52	14	the	the	DET
fsr-3419	52	15	effectiveness	effectiveness	NOUN
fsr-3419	52	16	of	of	ADP
fsr-3419	52	17	a	a	DET
fsr-3419	52	18	wide	wide	ADJ
fsr-3419	52	19	variety	variety	NOUN
fsr-3419	52	20	of	of	ADP
fsr-3419	52	21	naı̈ve	naı̈ve	PROPN
fsr-3419	52	22	and	and	CCONJ
fsr-3419	52	23	informed	informed	ADJ
fsr-3419	52	24	withdrawal	withdrawal	NOUN
fsr-3419	52	25	strategies	strategy	NOUN
fsr-3419	52	26	for	for	ADP
fsr-3419	52	27	an	an	DET
fsr-3419	52	28	array	array	NOUN
fsr-3419	52	29	of	of	ADP
fsr-3419	52	30	portfolios	portfolio	NOUN
fsr-3419	52	31	.	.	PUNCT
fsr-3419	53	1	cook	cook	PROPN
fsr-3419	53	2	,	,	PUNCT
fsr-3419	53	3	meyer	meyer	PROPN
fsr-3419	53	4	,	,	PUNCT
fsr-3419	53	5	and	and	CCONJ
fsr-3419	53	6	reichenstein	reichenstein	NOUN
fsr-3419	53	7	(	(	PUNCT
fsr-3419	53	8	2015	2015	NUM
fsr-3419	53	9	)	)	PUNCT
fsr-3419	53	10	cleverly	cleverly	ADV
fsr-3419	53	11	expanded	expand	VERB
fsr-3419	53	12	the	the	DET
fsr-3419	53	13	field	field	NOUN
fsr-3419	53	14	of	of	ADP
fsr-3419	53	15	possible	possible	ADJ
fsr-3419	53	16	strategies	strategy	NOUN
fsr-3419	53	17	by	by	ADP
fsr-3419	53	18	considering	consider	VERB
fsr-3419	53	19	the	the	DET
fsr-3419	53	20	advantages	advantage	NOUN
fsr-3419	53	21	of	of	ADP
fsr-3419	53	22	using	use	VERB
fsr-3419	53	23	conversions	conversion	NOUN
fsr-3419	53	24	from	from	ADP
fsr-3419	53	25	the	the	DET
fsr-3419	53	26	tda	tda	PROPN
fsr-3419	53	27	account	account	NOUN
fsr-3419	53	28	in	in	ADP
fsr-3419	53	29	addition	addition	NOUN
fsr-3419	53	30	to	to	ADP
fsr-3419	53	31	withdrawals	withdrawal	NOUN
fsr-3419	53	32	for	for	ADP
fsr-3419	53	33	consumption	consumption	NOUN
fsr-3419	53	34	in	in	ADP
fsr-3419	53	35	the	the	DET
fsr-3419	53	36	retiree	retiree	NOUN
fsr-3419	53	37	’s	’s	PART
fsr-3419	53	38	early	early	ADJ
fsr-3419	53	39	years	year	NOUN
fsr-3419	53	40	.	.	PUNCT
fsr-3419	54	1	geisler	geisler	PROPN
fsr-3419	54	2	and	and	CCONJ
fsr-3419	54	3	hulse	hulse	PROPN
fsr-3419	54	4	(	(	PUNCT
fsr-3419	54	5	2018	2018	NUM
fsr-3419	54	6	)	)	PUNCT
fsr-3419	54	7	investigate	investigate	VERB
fsr-3419	54	8	the	the	DET
fsr-3419	54	9	effect	effect	NOUN
fsr-3419	54	10	of	of	ADP
fsr-3419	54	11	social	social	ADJ
fsr-3419	54	12	security	security	NOUN
fsr-3419	54	13	benefits	benefit	NOUN
fsr-3419	54	14	within	within	ADP
fsr-3419	54	15	this	this	DET
fsr-3419	54	16	approach	approach	NOUN
fsr-3419	54	17	.	.	PUNCT
fsr-3419	55	1	backwards	backwards	ADJ
fsr-3419	55	2	-	-	PUNCT
fsr-3419	55	3	time	time	NOUN
fsr-3419	55	4	algorithms	algorithm	NOUN
fsr-3419	55	5	include	include	VERB
fsr-3419	55	6	dynamic	dynamic	ADJ
fsr-3419	55	7	programing	programing	NOUN
fsr-3419	55	8	approaches	approach	NOUN
fsr-3419	55	9	.	.	PUNCT
fsr-3419	56	1	the	the	DET
fsr-3419	56	2	paper	paper	NOUN
fsr-3419	56	3	by	by	ADP
fsr-3419	56	4	brown	brown	PROPN
fsr-3419	56	5	et	et	PROPN
fsr-3419	56	6	al	al	PROPN
fsr-3419	56	7	.	.	PROPN
fsr-3419	56	8	(	(	PUNCT
fsr-3419	56	9	2017	2017	NUM
fsr-3419	56	10	)	)	PUNCT
fsr-3419	56	11	,	,	PUNCT
fsr-3419	56	12	for	for	ADP
fsr-3419	56	13	example	example	NOUN
fsr-3419	56	14	,	,	PUNCT
fsr-3419	56	15	applies	apply	VERB
fsr-3419	56	16	dynamic	dynamic	ADJ
fsr-3419	56	17	programing	programing	NOUN
fsr-3419	56	18	to	to	ADP
fsr-3419	56	19	tda	tda	PROPN
fsr-3419	56	20	and	and	CCONJ
fsr-3419	56	21	roth	roth	PROPN
fsr-3419	56	22	account	account	NOUN
fsr-3419	56	23	withdrawals	withdrawal	NOUN
fsr-3419	56	24	,	,	PUNCT
fsr-3419	56	25	but	but	CCONJ
fsr-3419	56	26	restricts	restrict	VERB
fsr-3419	56	27	itself	itself	PRON
fsr-3419	56	28	to	to	ADP
fsr-3419	56	29	a	a	DET
fsr-3419	56	30	two	two	NUM
fsr-3419	56	31	-	-	PUNCT
fsr-3419	56	32	period	period	NOUN
fsr-3419	56	33	model	model	NOUN
fsr-3419	56	34	due	due	ADP
fsr-3419	56	35	to	to	ADP
fsr-3419	56	36	the	the	DET
fsr-3419	56	37	computational	computational	ADJ
fsr-3419	56	38	complexity	complexity	NOUN
fsr-3419	56	39	of	of	ADP
fsr-3419	56	40	this	this	DET
fsr-3419	56	41	problem	problem	NOUN
fsr-3419	56	42	,	,	PUNCT
fsr-3419	56	43	even	even	ADV
fsr-3419	56	44	without	without	ADP
fsr-3419	56	45	a	a	DET
fsr-3419	56	46	taxable	taxable	ADJ
fsr-3419	56	47	stock	stock	NOUN
fsr-3419	56	48	account	account	NOUN
fsr-3419	56	49	.	.	PUNCT
fsr-3419	57	1	because	because	SCONJ
fsr-3419	57	2	of	of	ADP
fsr-3419	57	3	the	the	DET
fsr-3419	57	4	well	well	ADV
fsr-3419	57	5	-	-	PUNCT
fsr-3419	57	6	known	know	VERB
fsr-3419	57	7	“	"	PUNCT
fsr-3419	57	8	curse	curse	NOUN
fsr-3419	57	9	of	of	ADP
fsr-3419	57	10	dimensionality	dimensionality	NOUN
fsr-3419	57	11	”	"	PUNCT
fsr-3419	57	12	in	in	ADP
fsr-3419	57	13	dynamic	dynamic	ADJ
fsr-3419	57	14	programing	programing	NOUN
fsr-3419	57	15	,	,	PUNCT
fsr-3419	57	16	backwards	backwards	ADV
fsr-3419	57	17	time	time	NOUN
fsr-3419	57	18	approaches	approach	NOUN
fsr-3419	57	19	can	can	AUX
fsr-3419	57	20	not	not	PART
fsr-3419	57	21	accommodate	accommodate	VERB
fsr-3419	57	22	multiple	multiple	ADJ
fsr-3419	57	23	tax	tax	NOUN
fsr-3419	57	24	lots	lot	NOUN
fsr-3419	57	25	.	.	PUNCT
fsr-3419	58	1	j.	j.	PROPN
fsr-3419	58	2	dilellio	dilellio	PROPN
fsr-3419	58	3	,	,	PUNCT
fsr-3419	58	4	d.	d.	PROPN
fsr-3419	58	5	ostrov	ostrov	PROPN
fsr-3419	58	6	/	/	SYM
fsr-3419	58	7	financial	financial	ADJ
fsr-3419	58	8	services	service	NOUN
fsr-3419	58	9	review	review	VERB
fsr-3419	58	10	28	28	NUM
fsr-3419	58	11	(	(	PUNCT
fsr-3419	58	12	2020	2020	NUM
fsr-3419	58	13	)	)	PUNCT
fsr-3419	58	14	67–95	67–95	NUM
fsr-3419	58	15	69	69	NUM
fsr-3419	58	16	the	the	DET
fsr-3419	58	17	all	all	DET
fsr-3419	58	18	-	-	PUNCT
fsr-3419	58	19	time	time	NOUN
fsr-3419	58	20	approach	approach	NOUN
fsr-3419	58	21	that	that	PRON
fsr-3419	58	22	we	we	PRON
fsr-3419	58	23	have	have	AUX
fsr-3419	58	24	found	find	VERB
fsr-3419	58	25	in	in	ADP
fsr-3419	58	26	the	the	DET
fsr-3419	58	27	literature	literature	NOUN
fsr-3419	58	28	uses	use	VERB
fsr-3419	58	29	linear	linear	ADJ
fsr-3419	58	30	programing	program	VERB
fsr-3419	58	31	algorithms	algorithm	NOUN
fsr-3419	58	32	to	to	PART
fsr-3419	58	33	optimize	optimize	VERB
fsr-3419	58	34	withdrawals	withdrawal	NOUN
fsr-3419	58	35	.	.	PUNCT
fsr-3419	59	1	this	this	DET
fsr-3419	59	2	line	line	NOUN
fsr-3419	59	3	of	of	ADP
fsr-3419	59	4	research	research	NOUN
fsr-3419	59	5	begins	begin	VERB
fsr-3419	59	6	with	with	ADP
fsr-3419	59	7	ragsdale	ragsdale	PROPN
fsr-3419	59	8	et	et	PROPN
fsr-3419	59	9	al	al	PROPN
fsr-3419	59	10	.	.	PROPN
fsr-3419	60	1	(	(	PUNCT
fsr-3419	60	2	1994	1994	NUM
fsr-3419	60	3	)	)	PUNCT
fsr-3419	60	4	,	,	PUNCT
fsr-3419	60	5	which	which	PRON
fsr-3419	60	6	worked	work	VERB
fsr-3419	60	7	with	with	ADP
fsr-3419	60	8	a	a	DET
fsr-3419	60	9	tda	tda	NOUN
fsr-3419	60	10	and	and	CCONJ
fsr-3419	60	11	taxable	taxable	ADJ
fsr-3419	60	12	account	account	NOUN
fsr-3419	60	13	.	.	PUNCT
fsr-3419	61	1	this	this	PRON
fsr-3419	61	2	was	be	AUX
fsr-3419	61	3	extended	extend	VERB
fsr-3419	61	4	to	to	PART
fsr-3419	61	5	include	include	VERB
fsr-3419	61	6	roth	roth	NOUN
fsr-3419	61	7	accounts	account	NOUN
fsr-3419	61	8	and	and	CCONJ
fsr-3419	61	9	additional	additional	ADJ
fsr-3419	61	10	features	feature	NOUN
fsr-3419	61	11	in	in	ADP
fsr-3419	61	12	coopersmith	coopersmith	NOUN
fsr-3419	61	13	and	and	CCONJ
fsr-3419	61	14	sumutka	sumutka	ADJ
fsr-3419	61	15	(	(	PUNCT
fsr-3419	61	16	2011	2011	NUM
fsr-3419	61	17	)	)	PUNCT
fsr-3419	61	18	and	and	CCONJ
fsr-3419	61	19	coopersmith	coopersmith	VERB
fsr-3419	61	20	and	and	CCONJ
fsr-3419	61	21	sumutka	sumutka	ADJ
fsr-3419	61	22	(	(	PUNCT
fsr-3419	61	23	2017	2017	NUM
fsr-3419	61	24	)	)	PUNCT
fsr-3419	61	25	,	,	PUNCT
fsr-3419	61	26	who	who	PRON
fsr-3419	61	27	also	also	ADV
fsr-3419	61	28	concentrated	concentrate	VERB
fsr-3419	61	29	on	on	ADP
fsr-3419	61	30	analyzing	analyze	VERB
fsr-3419	61	31	the	the	DET
fsr-3419	61	32	effect	effect	NOUN
fsr-3419	61	33	of	of	ADP
fsr-3419	61	34	different	different	ADJ
fsr-3419	61	35	rates	rate	NOUN
fsr-3419	61	36	of	of	ADP
fsr-3419	61	37	return	return	NOUN
fsr-3419	61	38	in	in	ADP
fsr-3419	61	39	accounts	account	NOUN
fsr-3419	61	40	,	,	PUNCT
fsr-3419	61	41	and	and	CCONJ
fsr-3419	61	42	in	in	ADP
fsr-3419	61	43	meyer	meyer	PROPN
fsr-3419	61	44	and	and	CCONJ
fsr-3419	61	45	reichenstein	reichenstein	PROPN
fsr-3419	61	46	(	(	PUNCT
fsr-3419	61	47	2013	2013	NUM
fsr-3419	61	48	)	)	PUNCT
fsr-3419	61	49	,	,	PUNCT
fsr-3419	61	50	welch	welch	PROPN
fsr-3419	61	51	(	(	PUNCT
fsr-3419	61	52	2016	2016	NUM
fsr-3419	61	53	)	)	PUNCT
fsr-3419	61	54	,	,	PUNCT
fsr-3419	61	55	and	and	CCONJ
fsr-3419	61	56	welch	welch	PROPN
fsr-3419	61	57	(	(	PUNCT
fsr-3419	61	58	2017	2017	NUM
fsr-3419	61	59	)	)	PUNCT
fsr-3419	61	60	,	,	PUNCT
fsr-3419	61	61	who	who	PRON
fsr-3419	61	62	“	"	PUNCT
fsr-3419	61	63	assign	assign	VERB
fsr-3419	61	64	a	a	DET
fsr-3419	61	65	single	single	ADJ
fsr-3419	61	66	rate	rate	NOUN
fsr-3419	61	67	of	of	ADP
fsr-3419	61	68	return	return	NOUN
fsr-3419	61	69	to	to	ADP
fsr-3419	61	70	all	all	DET
fsr-3419	61	71	accounts	account	NOUN
fsr-3419	61	72	to	to	PART
fsr-3419	61	73	concentrate	concentrate	VERB
fsr-3419	61	74	on	on	ADP
fsr-3419	61	75	the	the	DET
fsr-3419	61	76	effects	effect	NOUN
fsr-3419	61	77	of	of	ADP
fsr-3419	61	78	taxes	taxis	NOUN
fsr-3419	61	79	”	"	PUNCT
fsr-3419	61	80	as	as	SCONJ
fsr-3419	61	81	we	we	PRON
fsr-3419	61	82	do	do	VERB
fsr-3419	61	83	in	in	ADP
fsr-3419	61	84	this	this	DET
fsr-3419	61	85	paper	paper	NOUN
fsr-3419	61	86	.	.	PUNCT
fsr-3419	62	1	these	these	DET
fsr-3419	62	2	papers	paper	NOUN
fsr-3419	62	3	do	do	AUX
fsr-3419	62	4	not	not	PART
fsr-3419	62	5	determine	determine	VERB
fsr-3419	62	6	optimal	optimal	ADJ
fsr-3419	62	7	longevity	longevity	NOUN
fsr-3419	62	8	.	.	PUNCT
fsr-3419	63	1	instead	instead	ADV
fsr-3419	63	2	they	they	PRON
fsr-3419	63	3	optimize	optimize	VERB
fsr-3419	63	4	the	the	DET
fsr-3419	63	5	total	total	ADJ
fsr-3419	63	6	amount	amount	NOUN
fsr-3419	63	7	of	of	ADP
fsr-3419	63	8	a	a	DET
fsr-3419	63	9	bequest	bequest	NOUN
fsr-3419	63	10	,	,	PUNCT
fsr-3419	63	11	with	with	ADP
fsr-3419	63	12	no	no	DET
fsr-3419	63	13	distinction	distinction	NOUN
fsr-3419	63	14	between	between	ADP
fsr-3419	63	15	the	the	DET
fsr-3419	63	16	types	type	NOUN
fsr-3419	63	17	of	of	ADP
fsr-3419	63	18	accounts	account	NOUN
fsr-3419	63	19	,	,	PUNCT
fsr-3419	63	20	at	at	ADP
fsr-3419	63	21	a	a	DET
fsr-3419	63	22	projected	project	VERB
fsr-3419	63	23	time	time	NOUN
fsr-3419	63	24	of	of	ADP
fsr-3419	63	25	death	death	NOUN
fsr-3419	63	26	.	.	PUNCT
fsr-3419	64	1	they	they	PRON
fsr-3419	64	2	assume	assume	VERB
fsr-3419	64	3	that	that	SCONJ
fsr-3419	64	4	taxable	taxable	ADJ
fsr-3419	64	5	stock	stock	NOUN
fsr-3419	64	6	is	be	AUX
fsr-3419	64	7	to	to	PART
fsr-3419	64	8	be	be	AUX
fsr-3419	64	9	depleted	deplete	VERB
fsr-3419	64	10	before	before	ADP
fsr-3419	64	11	consuming	consume	VERB
fsr-3419	64	12	from	from	ADP
fsr-3419	64	13	the	the	DET
fsr-3419	64	14	roth	roth	PROPN
fsr-3419	64	15	account	account	NOUN
fsr-3419	64	16	.	.	PUNCT
fsr-3419	65	1	in	in	ADP
fsr-3419	65	2	all	all	DET
fsr-3419	65	3	cases	case	NOUN
fsr-3419	65	4	,	,	PUNCT
fsr-3419	65	5	the	the	DET
fsr-3419	65	6	model	model	NOUN
fsr-3419	65	7	assumptions	assumption	NOUN
fsr-3419	65	8	of	of	ADP
fsr-3419	65	9	these	these	DET
fsr-3419	65	10	papers	paper	NOUN
fsr-3419	65	11	vary	vary	VERB
fsr-3419	65	12	considerably	considerably	ADV
fsr-3419	65	13	from	from	ADP
fsr-3419	65	14	ours	ours	PRON
fsr-3419	65	15	,	,	PUNCT
fsr-3419	65	16	as	as	SCONJ
fsr-3419	65	17	does	do	VERB
fsr-3419	65	18	their	their	PRON
fsr-3419	65	19	approach	approach	NOUN
fsr-3419	65	20	,	,	PUNCT
fsr-3419	65	21	because	because	SCONJ
fsr-3419	65	22	of	of	ADP
fsr-3419	65	23	the	the	DET
fsr-3419	65	24	nature	nature	NOUN
fsr-3419	65	25	of	of	ADP
fsr-3419	65	26	the	the	DET
fsr-3419	65	27	linear	linear	ADJ
fsr-3419	65	28	programing	programing	NOUN
fsr-3419	65	29	technique	technique	NOUN
fsr-3419	65	30	,	,	PUNCT
fsr-3419	65	31	which	which	PRON
fsr-3419	65	32	can	can	AUX
fsr-3419	65	33	not	not	PART
fsr-3419	65	34	be	be	AUX
fsr-3419	65	35	applied	apply	VERB
fsr-3419	65	36	to	to	ADP
fsr-3419	65	37	non	non	ADJ
fsr-3419	65	38	-	-	ADJ
fsr-3419	65	39	linear	linear	ADJ
fsr-3419	65	40	phenomena	phenomenon	NOUN
fsr-3419	65	41	.	.	PUNCT
fsr-3419	66	1	dilellio	dilellio	PROPN
fsr-3419	66	2	and	and	CCONJ
fsr-3419	66	3	ostrov	ostrov	NOUN
fsr-3419	66	4	(	(	PUNCT
fsr-3419	66	5	2017	2017	NUM
fsr-3419	66	6	)	)	PUNCT
fsr-3419	66	7	contains	contain	VERB
fsr-3419	66	8	an	an	DET
fsr-3419	66	9	all	all	DET
fsr-3419	66	10	-	-	PUNCT
fsr-3419	66	11	time	time	NOUN
fsr-3419	66	12	approach	approach	NOUN
fsr-3419	66	13	that	that	PRON
fsr-3419	66	14	is	be	AUX
fsr-3419	66	15	not	not	PART
fsr-3419	66	16	based	base	VERB
fsr-3419	66	17	on	on	ADP
fsr-3419	66	18	linear	linear	PROPN
fsr-3419	66	19	programing	programing	NOUN
fsr-3419	66	20	and	and	CCONJ
fsr-3419	66	21	yields	yield	VERB
fsr-3419	66	22	an	an	DET
fsr-3419	66	23	optimal	optimal	ADJ
fsr-3419	66	24	tda	tda	NOUN
fsr-3419	66	25	and	and	CCONJ
fsr-3419	66	26	roth	roth	PROPN
fsr-3419	66	27	account	account	PROPN
fsr-3419	66	28	withdrawal	withdrawal	NOUN
fsr-3419	66	29	strategy	strategy	NOUN
fsr-3419	66	30	for	for	ADP
fsr-3419	66	31	either	either	CCONJ
fsr-3419	66	32	the	the	DET
fsr-3419	66	33	goal	goal	NOUN
fsr-3419	66	34	of	of	ADP
fsr-3419	66	35	optimizing	optimize	VERB
fsr-3419	66	36	bequests	bequest	NOUN
fsr-3419	66	37	or	or	CCONJ
fsr-3419	66	38	the	the	DET
fsr-3419	66	39	subcase	subcase	NOUN
fsr-3419	66	40	of	of	ADP
fsr-3419	66	41	optimizing	optimize	VERB
fsr-3419	66	42	portfolio	portfolio	NOUN
fsr-3419	66	43	longevity	longevity	NOUN
fsr-3419	66	44	.	.	PUNCT
fsr-3419	67	1	taxable	taxable	ADJ
fsr-3419	67	2	accounts	account	NOUN
fsr-3419	67	3	,	,	PUNCT
fsr-3419	67	4	however	however	ADV
fsr-3419	67	5	,	,	PUNCT
fsr-3419	67	6	have	have	VERB
fsr-3419	67	7	very	very	ADV
fsr-3419	67	8	different	different	ADJ
fsr-3419	67	9	taxation	taxation	NOUN
fsr-3419	67	10	rules	rule	NOUN
fsr-3419	67	11	than	than	ADP
fsr-3419	67	12	tdas	tda	NOUN
fsr-3419	67	13	and	and	CCONJ
fsr-3419	67	14	roth	roth	PROPN
fsr-3419	67	15	accounts	account	NOUN
fsr-3419	67	16	,	,	PUNCT
fsr-3419	67	17	which	which	PRON
fsr-3419	67	18	necessitated	necessitate	VERB
fsr-3419	67	19	an	an	DET
fsr-3419	67	20	almost	almost	ADV
fsr-3419	67	21	completely	completely	ADV
fsr-3419	67	22	new	new	ADJ
fsr-3419	67	23	,	,	PUNCT
fsr-3419	67	24	and	and	CCONJ
fsr-3419	67	25	far	far	ADV
fsr-3419	67	26	more	more	ADV
fsr-3419	67	27	complex	complex	ADJ
fsr-3419	67	28	,	,	PUNCT
fsr-3419	67	29	approach	approach	NOUN
fsr-3419	67	30	to	to	PART
fsr-3419	67	31	obtain	obtain	VERB
fsr-3419	67	32	the	the	DET
fsr-3419	67	33	all	all	DET
fsr-3419	67	34	-	-	PUNCT
fsr-3419	67	35	time	time	NOUN
fsr-3419	67	36	approach	approach	NOUN
fsr-3419	67	37	optimization	optimization	NOUN
fsr-3419	67	38	algorithm	algorithm	NOUN
fsr-3419	67	39	in	in	ADP
fsr-3419	67	40	this	this	DET
fsr-3419	67	41	paper	paper	NOUN
fsr-3419	67	42	.	.	PUNCT
fsr-3419	68	1	1.2	1.2	NUM
fsr-3419	68	2	.	.	PUNCT
fsr-3419	69	1	new	new	ADJ
fsr-3419	69	2	contributions	contribution	NOUN
fsr-3419	69	3	our	our	PRON
fsr-3419	69	4	model	model	NOUN
fsr-3419	69	5	includes	include	VERB
fsr-3419	69	6	working	work	VERB
fsr-3419	69	7	with	with	ADP
fsr-3419	69	8	required	require	VERB
fsr-3419	69	9	minimum	minimum	NOUN
fsr-3419	69	10	distributions	distribution	NOUN
fsr-3419	69	11	(	(	PUNCT
fsr-3419	69	12	rmds	rmds	NOUN
fsr-3419	69	13	)	)	PUNCT
fsr-3419	69	14	for	for	ADP
fsr-3419	69	15	tdas	tda	NOUN
fsr-3419	69	16	,	,	PUNCT
fsr-3419	69	17	as	as	SCONJ
fsr-3419	69	18	is	be	AUX
fsr-3419	69	19	the	the	DET
fsr-3419	69	20	case	case	NOUN
fsr-3419	69	21	with	with	ADP
fsr-3419	69	22	most	most	ADJ
fsr-3419	69	23	of	of	ADP
fsr-3419	69	24	the	the	DET
fsr-3419	69	25	academic	academic	ADJ
fsr-3419	69	26	research	research	NOUN
fsr-3419	69	27	above	above	ADV
fsr-3419	69	28	,	,	PUNCT
fsr-3419	69	29	but	but	CCONJ
fsr-3419	69	30	it	it	PRON
fsr-3419	69	31	also	also	ADV
fsr-3419	69	32	considers	consider	VERB
fsr-3419	69	33	optimization	optimization	NOUN
fsr-3419	69	34	while	while	SCONJ
fsr-3419	69	35	accounting	account	VERB
fsr-3419	69	36	for	for	ADP
fsr-3419	69	37	a	a	DET
fsr-3419	69	38	number	number	NOUN
fsr-3419	69	39	of	of	ADP
fsr-3419	69	40	features	feature	NOUN
fsr-3419	69	41	that	that	PRON
fsr-3419	69	42	are	be	AUX
fsr-3419	69	43	rare	rare	ADJ
fsr-3419	69	44	,	,	PUNCT
fsr-3419	69	45	if	if	SCONJ
fsr-3419	69	46	studied	study	VERB
fsr-3419	69	47	at	at	ADV
fsr-3419	69	48	all	all	ADV
fsr-3419	69	49	,	,	PUNCT
fsr-3419	69	50	in	in	ADP
fsr-3419	69	51	the	the	DET
fsr-3419	69	52	above	above	ADJ
fsr-3419	69	53	literature	literature	NOUN
fsr-3419	69	54	.	.	PUNCT
fsr-3419	70	1	among	among	ADP
fsr-3419	70	2	the	the	DET
fsr-3419	70	3	new	new	ADJ
fsr-3419	70	4	contributions	contribution	NOUN
fsr-3419	70	5	of	of	ADP
fsr-3419	70	6	our	our	PRON
fsr-3419	70	7	algorithm	algorithm	NOUN
fsr-3419	70	8	for	for	ADP
fsr-3419	70	9	optimizing	optimize	VERB
fsr-3419	70	10	bequests	bequest	NOUN
fsr-3419	70	11	include	include	VERB
fsr-3419	70	12	•	•	NOUN
fsr-3419	70	13	the	the	DET
fsr-3419	70	14	determination	determination	NOUN
fsr-3419	70	15	of	of	ADP
fsr-3419	70	16	when	when	SCONJ
fsr-3419	70	17	the	the	DET
fsr-3419	70	18	retiree	retiree	NOUN
fsr-3419	70	19	is	be	AUX
fsr-3419	70	20	best	well	ADV
fsr-3419	70	21	off	off	ADP
fsr-3419	70	22	switching	switch	VERB
fsr-3419	70	23	from	from	ADP
fsr-3419	70	24	using	use	VERB
fsr-3419	70	25	taxable	taxable	ADJ
fsr-3419	70	26	stock	stock	NOUN
fsr-3419	70	27	to	to	ADP
fsr-3419	70	28	roth	roth	PROPN
fsr-3419	70	29	account	account	NOUN
fsr-3419	70	30	money	money	NOUN
fsr-3419	70	31	for	for	ADP
fsr-3419	70	32	consumption	consumption	NOUN
fsr-3419	70	33	.	.	PUNCT
fsr-3419	71	1	in	in	ADP
fsr-3419	71	2	the	the	DET
fsr-3419	71	3	case	case	NOUN
fsr-3419	71	4	of	of	ADP
fsr-3419	71	5	optimized	optimize	VERB
fsr-3419	71	6	longevity	longevity	NOUN
fsr-3419	71	7	,	,	PUNCT
fsr-3419	71	8	it	it	PRON
fsr-3419	71	9	is	be	AUX
fsr-3419	71	10	best	good	ADJ
fsr-3419	71	11	to	to	PART
fsr-3419	71	12	switch	switch	VERB
fsr-3419	71	13	to	to	ADP
fsr-3419	71	14	the	the	DET
fsr-3419	71	15	roth	roth	NOUN
fsr-3419	71	16	only	only	ADV
fsr-3419	71	17	after	after	SCONJ
fsr-3419	71	18	the	the	DET
fsr-3419	71	19	taxable	taxable	ADJ
fsr-3419	71	20	stock	stock	NOUN
fsr-3419	71	21	account	account	NOUN
fsr-3419	71	22	is	be	AUX
fsr-3419	71	23	depleted	deplete	VERB
fsr-3419	71	24	.	.	PUNCT
fsr-3419	72	1	however	however	ADV
fsr-3419	72	2	,	,	PUNCT
fsr-3419	72	3	when	when	SCONJ
fsr-3419	72	4	we	we	PRON
fsr-3419	72	5	optimize	optimize	VERB
fsr-3419	72	6	a	a	DET
fsr-3419	72	7	bequest	bequest	NOUN
fsr-3419	72	8	,	,	PUNCT
fsr-3419	72	9	the	the	DET
fsr-3419	72	10	step	step	NOUN
fsr-3419	72	11	up	up	ADP
fsr-3419	72	12	in	in	ADP
fsr-3419	72	13	cost	cost	NOUN
fsr-3419	72	14	basis	basis	NOUN
fsr-3419	72	15	to	to	ADP
fsr-3419	72	16	the	the	DET
fsr-3419	72	17	heir	heir	NOUN
fsr-3419	72	18	creates	create	VERB
fsr-3419	72	19	an	an	DET
fsr-3419	72	20	important	important	ADJ
fsr-3419	72	21	question	question	NOUN
fsr-3419	72	22	of	of	ADP
fsr-3419	72	23	when	when	SCONJ
fsr-3419	72	24	to	to	PART
fsr-3419	72	25	stop	stop	VERB
fsr-3419	72	26	using	use	VERB
fsr-3419	72	27	taxable	taxable	ADJ
fsr-3419	72	28	stock	stock	NOUN
fsr-3419	72	29	.	.	PUNCT
fsr-3419	73	1	•	•	NUM
fsr-3419	73	2	the	the	DET
fsr-3419	73	3	determination	determination	NOUN
fsr-3419	73	4	of	of	ADP
fsr-3419	73	5	when	when	SCONJ
fsr-3419	73	6	the	the	DET
fsr-3419	73	7	retiree	retiree	NOUN
fsr-3419	73	8	is	be	AUX
fsr-3419	73	9	best	well	ADV
fsr-3419	73	10	off	off	ADP
fsr-3419	73	11	switching	switch	VERB
fsr-3419	73	12	from	from	ADP
fsr-3419	73	13	using	use	VERB
fsr-3419	73	14	taxable	taxable	ADJ
fsr-3419	73	15	stock	stock	NOUN
fsr-3419	73	16	to	to	PART
fsr-3419	73	17	tda	tda	VERB
fsr-3419	73	18	money	money	NOUN
fsr-3419	73	19	for	for	ADP
fsr-3419	73	20	consumption	consumption	NOUN
fsr-3419	73	21	within	within	ADP
fsr-3419	73	22	a	a	DET
fsr-3419	73	23	tax	tax	NOUN
fsr-3419	73	24	bracket	bracket	NOUN
fsr-3419	73	25	.	.	PUNCT
fsr-3419	74	1	if	if	SCONJ
fsr-3419	74	2	taxable	taxable	ADJ
fsr-3419	74	3	stock	stock	NOUN
fsr-3419	74	4	is	be	AUX
fsr-3419	74	5	going	go	VERB
fsr-3419	74	6	to	to	PART
fsr-3419	74	7	be	be	AUX
fsr-3419	74	8	consumed	consume	VERB
fsr-3419	74	9	,	,	PUNCT
fsr-3419	74	10	it	it	PRON
fsr-3419	74	11	is	be	AUX
fsr-3419	74	12	best	well	ADV
fsr-3419	74	13	done	do	VERB
fsr-3419	74	14	early	early	ADV
fsr-3419	74	15	to	to	PART
fsr-3419	74	16	avoid	avoid	VERB
fsr-3419	74	17	losses	loss	NOUN
fsr-3419	74	18	from	from	ADP
fsr-3419	74	19	taxation	taxation	NOUN
fsr-3419	74	20	on	on	ADP
fsr-3419	74	21	dividends	dividend	NOUN
fsr-3419	74	22	.	.	PUNCT
fsr-3419	75	1	should	should	AUX
fsr-3419	75	2	a	a	DET
fsr-3419	75	3	bequest	bequest	NOUN
fsr-3419	75	4	be	be	AUX
fsr-3419	75	5	involved	involve	VERB
fsr-3419	75	6	,	,	PUNCT
fsr-3419	75	7	however	however	ADV
fsr-3419	75	8	,	,	PUNCT
fsr-3419	75	9	there	there	PRON
fsr-3419	75	10	is	be	VERB
fsr-3419	75	11	the	the	DET
fsr-3419	75	12	additional	additional	ADJ
fsr-3419	75	13	complication	complication	NOUN
fsr-3419	75	14	that	that	SCONJ
fsr-3419	75	15	it	it	PRON
fsr-3419	75	16	may	may	AUX
fsr-3419	75	17	be	be	AUX
fsr-3419	75	18	better	well	ADJ
fsr-3419	75	19	for	for	SCONJ
fsr-3419	75	20	the	the	DET
fsr-3419	75	21	retiree	retiree	NOUN
fsr-3419	75	22	to	to	PART
fsr-3419	75	23	hold	hold	VERB
fsr-3419	75	24	onto	onto	ADP
fsr-3419	75	25	the	the	DET
fsr-3419	75	26	taxable	taxable	ADJ
fsr-3419	75	27	stock	stock	NOUN
fsr-3419	75	28	to	to	PART
fsr-3419	75	29	take	take	VERB
fsr-3419	75	30	advantage	advantage	NOUN
fsr-3419	75	31	of	of	ADP
fsr-3419	75	32	the	the	DET
fsr-3419	75	33	step	step	NOUN
fsr-3419	75	34	up	up	ADP
fsr-3419	75	35	in	in	ADP
fsr-3419	75	36	cost	cost	NOUN
fsr-3419	75	37	basis	basis	NOUN
fsr-3419	75	38	to	to	ADP
fsr-3419	75	39	the	the	DET
fsr-3419	75	40	heir	heir	NOUN
fsr-3419	75	41	.	.	PUNCT
fsr-3419	76	1	•	•	NUM
fsr-3419	76	2	the	the	DET
fsr-3419	76	3	effect	effect	NOUN
fsr-3419	76	4	on	on	ADP
fsr-3419	76	5	the	the	DET
fsr-3419	76	6	optimal	optimal	ADJ
fsr-3419	76	7	strategy	strategy	NOUN
fsr-3419	76	8	of	of	ADP
fsr-3419	76	9	taking	take	VERB
fsr-3419	76	10	into	into	ADP
fsr-3419	76	11	account	account	NOUN
fsr-3419	76	12	the	the	DET
fsr-3419	76	13	effective	effective	ADJ
fsr-3419	76	14	tax	tax	NOUN
fsr-3419	76	15	rate	rate	NOUN
fsr-3419	76	16	of	of	ADP
fsr-3419	76	17	the	the	DET
fsr-3419	76	18	heir	heir	NOUN
fsr-3419	76	19	.	.	PUNCT
fsr-3419	77	1	•	•	NUM
fsr-3419	77	2	the	the	DET
fsr-3419	77	3	effect	effect	NOUN
fsr-3419	77	4	on	on	ADP
fsr-3419	77	5	the	the	DET
fsr-3419	77	6	optimal	optimal	ADJ
fsr-3419	77	7	strategy	strategy	NOUN
fsr-3419	77	8	of	of	ADP
fsr-3419	77	9	taking	take	VERB
fsr-3419	77	10	into	into	ADP
fsr-3419	77	11	account	account	NOUN
fsr-3419	77	12	the	the	DET
fsr-3419	77	13	rate	rate	NOUN
fsr-3419	77	14	at	at	ADP
fsr-3419	77	15	which	which	PRON
fsr-3419	77	16	the	the	DET
fsr-3419	77	17	heir	heir	NOUN
fsr-3419	77	18	withdraws	withdraw	NOUN
fsr-3419	77	19	money	money	NOUN
fsr-3419	77	20	,	,	PUNCT
fsr-3419	77	21	which	which	PRON
fsr-3419	77	22	changes	change	VERB
fsr-3419	77	23	the	the	DET
fsr-3419	77	24	worth	worth	NOUN
fsr-3419	77	25	of	of	ADP
fsr-3419	77	26	inherited	inherit	VERB
fsr-3419	77	27	taxable	taxable	ADJ
fsr-3419	77	28	stock	stock	NOUN
fsr-3419	77	29	vs.	vs.	ADP
fsr-3419	77	30	inherited	inherit	VERB
fsr-3419	77	31	tda	tda	PROPN
fsr-3419	77	32	and	and	CCONJ
fsr-3419	77	33	roth	roth	PROPN
fsr-3419	77	34	accounts	account	NOUN
fsr-3419	77	35	,	,	PUNCT
fsr-3419	77	36	which	which	PRON
fsr-3419	77	37	yield	yield	VERB
fsr-3419	77	38	further	further	ADJ
fsr-3419	77	39	tax	tax	NOUN
fsr-3419	77	40	sheltering	sheltering	NOUN
fsr-3419	77	41	.	.	PUNCT
fsr-3419	78	1	•	•	NOUN
fsr-3419	78	2	quantifying	quantify	VERB
fsr-3419	78	3	the	the	DET
fsr-3419	78	4	effect	effect	NOUN
fsr-3419	78	5	of	of	ADP
fsr-3419	78	6	a	a	DET
fsr-3419	78	7	retiree	retiree	NOUN
fsr-3419	78	8	’s	’s	PART
fsr-3419	78	9	stock	stock	NOUN
fsr-3419	78	10	dividends	dividend	NOUN
fsr-3419	78	11	on	on	ADP
fsr-3419	78	12	the	the	DET
fsr-3419	78	13	bequest	bequest	NOUN
fsr-3419	78	14	size	size	NOUN
fsr-3419	78	15	.	.	PUNCT
fsr-3419	79	1	via	via	ADP
fsr-3419	79	2	the	the	DET
fsr-3419	79	3	functions	function	NOUN
fsr-3419	79	4	l	l	X
fsr-3419	79	5	tð	tð	ADP
fsr-3419	79	6	þ	þ	PROPN
fsr-3419	79	7	and	and	CCONJ
fsr-3419	79	8	u	u	PROPN
fsr-3419	79	9	tð	tð	ADP
fsr-3419	79	10	þ	þ	PROPN
fsr-3419	79	11	,	,	PUNCT
fsr-3419	79	12	which	which	PRON
fsr-3419	79	13	we	we	PRON
fsr-3419	79	14	explain	explain	VERB
fsr-3419	79	15	later	later	ADV
fsr-3419	79	16	,	,	PUNCT
fsr-3419	79	17	we	we	PRON
fsr-3419	79	18	are	be	AUX
fsr-3419	79	19	also	also	ADV
fsr-3419	79	20	able	able	ADJ
fsr-3419	79	21	to	to	PART
fsr-3419	79	22	accommodate	accommodate	VERB
fsr-3419	79	23	additional	additional	ADJ
fsr-3419	79	24	projected	project	VERB
fsr-3419	79	25	fixed	fix	VERB
fsr-3419	79	26	sources	source	NOUN
fsr-3419	79	27	of	of	ADP
fsr-3419	79	28	money	money	NOUN
fsr-3419	79	29	for	for	ADP
fsr-3419	79	30	the	the	DET
fsr-3419	79	31	retiree	retiree	NOUN
fsr-3419	79	32	that	that	PRON
fsr-3419	79	33	are	be	AUX
fsr-3419	79	34	taxed	tax	VERB
fsr-3419	79	35	as	as	ADP
fsr-3419	79	36	income	income	NOUN
fsr-3419	79	37	or	or	CCONJ
fsr-3419	79	38	that	that	SCONJ
fsr-3419	79	39	70	70	NUM
fsr-3419	79	40	j.	j.	PROPN
fsr-3419	79	41	dilellio	dilellio	PROPN
fsr-3419	79	42	,	,	PUNCT
fsr-3419	79	43	d.	d.	PROPN
fsr-3419	79	44	ostrov	ostrov	PROPN
fsr-3419	79	45	/	/	SYM
fsr-3419	79	46	financial	financial	ADJ
fsr-3419	79	47	services	service	NOUN
fsr-3419	79	48	review	review	VERB
fsr-3419	79	49	28	28	NUM
fsr-3419	79	50	(	(	PUNCT
fsr-3419	79	51	2020	2020	NUM
fsr-3419	79	52	)	)	PUNCT
fsr-3419	79	53	67–95	67–95	NUM
fsr-3419	79	54	have	have	VERB
fsr-3419	79	55	tax	tax	NOUN
fsr-3419	79	56	rates	rate	NOUN
fsr-3419	79	57	that	that	PRON
fsr-3419	79	58	are	be	AUX
fsr-3419	79	59	independent	independent	ADJ
fsr-3419	79	60	of	of	ADP
fsr-3419	79	61	the	the	DET
fsr-3419	79	62	retiree	retiree	NOUN
fsr-3419	79	63	’s	’s	PART
fsr-3419	79	64	allocation	allocation	NOUN
fsr-3419	79	65	decisions	decision	NOUN
fsr-3419	79	66	among	among	ADP
fsr-3419	79	67	the	the	DET
fsr-3419	79	68	tda	tda	PROPN
fsr-3419	79	69	,	,	PUNCT
fsr-3419	79	70	roth	roth	NOUN
fsr-3419	79	71	,	,	PUNCT
fsr-3419	79	72	and	and	CCONJ
fsr-3419	79	73	taxable	taxable	ADJ
fsr-3419	79	74	accounts	account	NOUN
fsr-3419	79	75	,	,	PUNCT
fsr-3419	79	76	which	which	PRON
fsr-3419	79	77	includes	include	VERB
fsr-3419	79	78	tax	tax	NOUN
fsr-3419	79	79	-	-	PUNCT
fsr-3419	79	80	free	free	ADJ
fsr-3419	79	81	sources	source	NOUN
fsr-3419	79	82	.	.	PUNCT
fsr-3419	80	1	using	use	VERB
fsr-3419	80	2	these	these	PRON
fsr-3419	80	3	we	we	PRON
fsr-3419	80	4	can	can	AUX
fsr-3419	80	5	accommodate	accommodate	VERB
fsr-3419	80	6	social	social	ADJ
fsr-3419	80	7	security	security	NOUN
fsr-3419	80	8	in	in	ADP
fsr-3419	80	9	many	many	ADJ
fsr-3419	80	10	cases	case	NOUN
fsr-3419	80	11	,	,	PUNCT
fsr-3419	80	12	as	as	SCONJ
fsr-3419	80	13	will	will	AUX
fsr-3419	80	14	be	be	AUX
fsr-3419	80	15	discussed	discuss	VERB
fsr-3419	80	16	below	below	ADV
fsr-3419	80	17	.	.	PUNCT
fsr-3419	81	1	although	although	SCONJ
fsr-3419	81	2	nothing	nothing	PRON
fsr-3419	81	3	is	be	AUX
fsr-3419	81	4	stochastic	stochastic	ADJ
fsr-3419	81	5	in	in	ADP
fsr-3419	81	6	our	our	PRON
fsr-3419	81	7	approach	approach	NOUN
fsr-3419	81	8	,	,	PUNCT
fsr-3419	81	9	as	as	SCONJ
fsr-3419	81	10	is	be	AUX
fsr-3419	81	11	common	common	ADJ
fsr-3419	81	12	in	in	ADP
fsr-3419	81	13	the	the	DET
fsr-3419	81	14	above	above	ADJ
fsr-3419	81	15	literature	literature	NOUN
fsr-3419	81	16	,	,	PUNCT
fsr-3419	81	17	we	we	PRON
fsr-3419	81	18	note	note	VERB
fsr-3419	81	19	that	that	SCONJ
fsr-3419	81	20	the	the	DET
fsr-3419	81	21	annual	annual	ADJ
fsr-3419	81	22	rates	rate	NOUN
fsr-3419	81	23	of	of	ADP
fsr-3419	81	24	return	return	NOUN
fsr-3419	81	25	,	,	PUNCT
fsr-3419	81	26	mt	mt	PROPN
fsr-3419	81	27	,	,	PUNCT
fsr-3419	81	28	at	at	ADP
fsr-3419	81	29	each	each	DET
fsr-3419	81	30	time	time	NOUN
fsr-3419	81	31	t	t	PROPN
fsr-3419	81	32	can	can	AUX
fsr-3419	81	33	be	be	AUX
fsr-3419	81	34	chosen	choose	VERB
fsr-3419	81	35	independently	independently	ADV
fsr-3419	81	36	of	of	ADP
fsr-3419	81	37	each	each	DET
fsr-3419	81	38	other	other	ADJ
fsr-3419	81	39	,	,	PUNCT
fsr-3419	81	40	allowing	allow	VERB
fsr-3419	81	41	results	result	NOUN
fsr-3419	81	42	to	to	PART
fsr-3419	81	43	be	be	AUX
fsr-3419	81	44	generated	generate	VERB
fsr-3419	81	45	for	for	ADP
fsr-3419	81	46	any	any	DET
fsr-3419	81	47	stochastically	stochastically	ADV
fsr-3419	81	48	created	create	VERB
fsr-3419	81	49	set	set	NOUN
fsr-3419	81	50	of	of	ADP
fsr-3419	81	51	annual	annual	ADJ
fsr-3419	81	52	rates	rate	NOUN
fsr-3419	81	53	of	of	ADP
fsr-3419	81	54	return	return	NOUN
fsr-3419	81	55	,	,	PUNCT
fsr-3419	81	56	as	as	SCONJ
fsr-3419	81	57	is	be	AUX
fsr-3419	81	58	done	do	VERB
fsr-3419	81	59	in	in	ADP
fsr-3419	81	60	some	some	PRON
fsr-3419	81	61	of	of	ADP
fsr-3419	81	62	the	the	DET
fsr-3419	81	63	papers	paper	NOUN
fsr-3419	81	64	above	above	ADV
fsr-3419	81	65	.	.	PUNCT
fsr-3419	82	1	these	these	DET
fsr-3419	82	2	rates	rate	NOUN
fsr-3419	82	3	can	can	AUX
fsr-3419	82	4	be	be	AUX
fsr-3419	82	5	positive	positive	ADJ
fsr-3419	82	6	or	or	CCONJ
fsr-3419	82	7	negative	negative	ADJ
fsr-3419	82	8	as	as	ADV
fsr-3419	82	9	long	long	ADV
fsr-3419	82	10	as	as	SCONJ
fsr-3419	82	11	there	there	PRON
fsr-3419	82	12	are	be	VERB
fsr-3419	82	13	overall	overall	ADJ
fsr-3419	82	14	gains	gain	NOUN
fsr-3419	82	15	in	in	ADP
fsr-3419	82	16	the	the	DET
fsr-3419	82	17	taxable	taxable	ADJ
fsr-3419	82	18	account	account	NOUN
fsr-3419	82	19	,	,	PUNCT
fsr-3419	82	20	because	because	SCONJ
fsr-3419	82	21	our	our	PRON
fsr-3419	82	22	approach	approach	NOUN
fsr-3419	82	23	is	be	AUX
fsr-3419	82	24	designed	design	VERB
fsr-3419	82	25	to	to	PART
fsr-3419	82	26	minimize	minimize	VERB
fsr-3419	82	27	taxes	taxis	NOUN
fsr-3419	82	28	in	in	ADP
fsr-3419	82	29	the	the	DET
fsr-3419	82	30	presence	presence	NOUN
fsr-3419	82	31	of	of	ADP
fsr-3419	82	32	capital	capital	NOUN
fsr-3419	82	33	gains	gain	NOUN
fsr-3419	82	34	,	,	PUNCT
fsr-3419	82	35	not	not	PART
fsr-3419	82	36	capital	capital	NOUN
fsr-3419	82	37	losses	loss	NOUN
fsr-3419	82	38	.	.	PUNCT
fsr-3419	83	1	one	one	NUM
fsr-3419	83	2	of	of	ADP
fsr-3419	83	3	the	the	DET
fsr-3419	83	4	ramifications	ramification	NOUN
fsr-3419	83	5	of	of	ADP
fsr-3419	83	6	our	our	PRON
fsr-3419	83	7	model	model	NOUN
fsr-3419	83	8	being	be	AUX
fsr-3419	83	9	deterministic	deterministic	ADJ
fsr-3419	83	10	is	be	AUX
fsr-3419	83	11	that	that	SCONJ
fsr-3419	83	12	it	it	PRON
fsr-3419	83	13	will	will	AUX
fsr-3419	83	14	be	be	AUX
fsr-3419	83	15	optimal	optimal	ADJ
fsr-3419	83	16	to	to	PART
fsr-3419	83	17	have	have	VERB
fsr-3419	83	18	strictly	strictly	ADV
fsr-3419	83	19	stock	stock	NOUN
fsr-3419	83	20	,	,	PUNCT
fsr-3419	83	21	as	as	SCONJ
fsr-3419	83	22	opposed	oppose	VERB
fsr-3419	83	23	to	to	ADP
fsr-3419	83	24	bonds	bond	NOUN
fsr-3419	83	25	or	or	CCONJ
fsr-3419	83	26	cash	cash	NOUN
fsr-3419	83	27	,	,	PUNCT
fsr-3419	83	28	in	in	ADP
fsr-3419	83	29	the	the	DET
fsr-3419	83	30	tdas	tda	NOUN
fsr-3419	83	31	,	,	PUNCT
fsr-3419	83	32	roth	roth	NOUN
fsr-3419	83	33	accounts	account	NOUN
fsr-3419	83	34	,	,	PUNCT
fsr-3419	83	35	and	and	CCONJ
fsr-3419	83	36	taxable	taxable	ADJ
fsr-3419	83	37	accounts	account	NOUN
fsr-3419	83	38	.	.	PUNCT
fsr-3419	84	1	that	that	PRON
fsr-3419	84	2	is	be	AUX
fsr-3419	84	3	,	,	PUNCT
fsr-3419	84	4	because	because	SCONJ
fsr-3419	84	5	the	the	DET
fsr-3419	84	6	stock	stock	NOUN
fsr-3419	84	7	returns	return	NOUN
fsr-3419	84	8	are	be	AUX
fsr-3419	84	9	assumed	assume	VERB
fsr-3419	84	10	known	know	VERB
fsr-3419	84	11	,	,	PUNCT
fsr-3419	84	12	the	the	DET
fsr-3419	84	13	model	model	NOUN
fsr-3419	84	14	can	can	AUX
fsr-3419	84	15	not	not	PART
fsr-3419	84	16	recommend	recommend	VERB
fsr-3419	84	17	having	have	VERB
fsr-3419	84	18	bonds	bond	NOUN
fsr-3419	84	19	or	or	CCONJ
fsr-3419	84	20	cash	cash	NOUN
fsr-3419	84	21	given	give	VERB
fsr-3419	84	22	their	their	PRON
fsr-3419	84	23	lower	low	ADJ
fsr-3419	84	24	rates	rate	NOUN
fsr-3419	84	25	of	of	ADP
fsr-3419	84	26	return	return	NOUN
fsr-3419	84	27	.	.	PUNCT
fsr-3419	85	1	of	of	ADP
fsr-3419	85	2	course	course	NOUN
fsr-3419	85	3	,	,	PUNCT
fsr-3419	85	4	in	in	ADP
fsr-3419	85	5	practice	practice	NOUN
fsr-3419	85	6	,	,	PUNCT
fsr-3419	85	7	bonds	bond	NOUN
fsr-3419	85	8	and	and	CCONJ
fsr-3419	85	9	cash	cash	NOUN
fsr-3419	85	10	have	have	VERB
fsr-3419	85	11	an	an	DET
fsr-3419	85	12	important	important	ADJ
fsr-3419	85	13	role	role	NOUN
fsr-3419	85	14	to	to	PART
fsr-3419	85	15	play	play	VERB
fsr-3419	85	16	due	due	ADP
fsr-3419	85	17	to	to	ADP
fsr-3419	85	18	their	their	PRON
fsr-3419	85	19	lower	low	ADJ
fsr-3419	85	20	volatility	volatility	NOUN
fsr-3419	85	21	.	.	PUNCT
fsr-3419	86	1	we	we	PRON
fsr-3419	86	2	note	note	VERB
fsr-3419	86	3	that	that	SCONJ
fsr-3419	86	4	our	our	PRON
fsr-3419	86	5	model	model	NOUN
fsr-3419	86	6	will	will	AUX
fsr-3419	86	7	still	still	ADV
fsr-3419	86	8	be	be	AUX
fsr-3419	86	9	able	able	ADJ
fsr-3419	86	10	to	to	PART
fsr-3419	86	11	accommodate	accommodate	VERB
fsr-3419	86	12	known	know	VERB
fsr-3419	86	13	/	/	SYM
fsr-3419	86	14	projected	project	VERB
fsr-3419	86	15	payouts	payout	NOUN
fsr-3419	86	16	from	from	ADP
fsr-3419	86	17	bond	bond	NOUN
fsr-3419	86	18	and	and	CCONJ
fsr-3419	86	19	cash	cash	NOUN
fsr-3419	86	20	positions	position	NOUN
fsr-3419	86	21	in	in	ADP
fsr-3419	86	22	taxable	taxable	ADJ
fsr-3419	86	23	accounts	account	NOUN
fsr-3419	86	24	via	via	ADP
fsr-3419	86	25	l	l	NOUN
fsr-3419	86	26	tð	tð	ADP
fsr-3419	86	27	þ	þ	PROPN
fsr-3419	86	28	and	and	CCONJ
fsr-3419	86	29	u	u	PROPN
fsr-3419	86	30	tð	tð	ADP
fsr-3419	86	31	þ	þ	NOUN
fsr-3419	86	32	,	,	PUNCT
fsr-3419	86	33	as	as	SCONJ
fsr-3419	86	34	will	will	AUX
fsr-3419	86	35	be	be	AUX
fsr-3419	86	36	discussed	discuss	VERB
fsr-3419	86	37	below	below	ADV
fsr-3419	86	38	.	.	PUNCT
fsr-3419	87	1	the	the	DET
fsr-3419	87	2	all	all	DET
fsr-3419	87	3	-	-	PUNCT
fsr-3419	87	4	time	time	NOUN
fsr-3419	87	5	approach	approach	NOUN
fsr-3419	87	6	in	in	ADP
fsr-3419	87	7	this	this	DET
fsr-3419	87	8	paper	paper	NOUN
fsr-3419	87	9	for	for	ADP
fsr-3419	87	10	optimizing	optimize	VERB
fsr-3419	87	11	withdrawal	withdrawal	NOUN
fsr-3419	87	12	strategies	strategy	NOUN
fsr-3419	87	13	in	in	ADP
fsr-3419	87	14	portfolios	portfolio	NOUN
fsr-3419	87	15	containing	contain	VERB
fsr-3419	87	16	tdas	tda	NOUN
fsr-3419	87	17	,	,	PUNCT
fsr-3419	87	18	roth	roth	NOUN
fsr-3419	87	19	accounts	account	NOUN
fsr-3419	87	20	,	,	PUNCT
fsr-3419	87	21	and	and	CCONJ
fsr-3419	87	22	taxable	taxable	ADJ
fsr-3419	87	23	stock	stock	NOUN
fsr-3419	87	24	accounts	account	NOUN
fsr-3419	87	25	makes	make	VERB
fsr-3419	87	26	improvements	improvement	NOUN
fsr-3419	87	27	on	on	ADP
fsr-3419	87	28	previous	previous	ADJ
fsr-3419	87	29	methods	method	NOUN
fsr-3419	87	30	in	in	ADP
fsr-3419	87	31	the	the	DET
fsr-3419	87	32	following	following	ADJ
fsr-3419	87	33	ways	way	NOUN
fsr-3419	87	34	:	:	PUNCT
fsr-3419	87	35	•	•	NOUN
fsr-3419	87	36	unlike	unlike	ADP
fsr-3419	87	37	forwards	forward	NOUN
fsr-3419	87	38	-	-	PUNCT
fsr-3419	87	39	time	time	NOUN
fsr-3419	87	40	approaches	approach	NOUN
fsr-3419	87	41	,	,	PUNCT
fsr-3419	87	42	when	when	SCONJ
fsr-3419	87	43	determining	determine	VERB
fsr-3419	87	44	the	the	DET
fsr-3419	87	45	best	good	ADJ
fsr-3419	87	46	allocation	allocation	NOUN
fsr-3419	87	47	in	in	ADP
fsr-3419	87	48	a	a	DET
fsr-3419	87	49	year	year	NOUN
fsr-3419	87	50	,	,	PUNCT
fsr-3419	87	51	we	we	PRON
fsr-3419	87	52	are	be	AUX
fsr-3419	87	53	able	able	ADJ
fsr-3419	87	54	to	to	PART
fsr-3419	87	55	take	take	VERB
fsr-3419	87	56	into	into	ADP
fsr-3419	87	57	account	account	NOUN
fsr-3419	87	58	all	all	DET
fsr-3419	87	59	future	future	ADJ
fsr-3419	87	60	projected	project	VERB
fsr-3419	87	61	annual	annual	ADJ
fsr-3419	87	62	consumption	consumption	NOUN
fsr-3419	87	63	for	for	ADP
fsr-3419	87	64	the	the	DET
fsr-3419	87	65	retiree	retiree	NOUN
fsr-3419	87	66	,	,	PUNCT
fsr-3419	87	67	as	as	ADV
fsr-3419	87	68	well	well	ADV
fsr-3419	87	69	as	as	ADP
fsr-3419	87	70	the	the	DET
fsr-3419	87	71	projected	project	VERB
fsr-3419	87	72	date	date	NOUN
fsr-3419	87	73	of	of	ADP
fsr-3419	87	74	death	death	NOUN
fsr-3419	87	75	,	,	PUNCT
fsr-3419	87	76	and	and	CCONJ
fsr-3419	87	77	the	the	DET
fsr-3419	87	78	projected	project	VERB
fsr-3419	87	79	circumstances	circumstance	NOUN
fsr-3419	87	80	of	of	ADP
fsr-3419	87	81	the	the	DET
fsr-3419	87	82	heir	heir	NOUN
fsr-3419	87	83	.	.	PUNCT
fsr-3419	88	1	this	this	PRON
fsr-3419	88	2	can	can	AUX
fsr-3419	88	3	have	have	VERB
fsr-3419	88	4	considerable	considerable	ADJ
fsr-3419	88	5	advantages	advantage	NOUN
fsr-3419	88	6	.	.	PUNCT
fsr-3419	89	1	for	for	ADP
fsr-3419	89	2	example	example	NOUN
fsr-3419	89	3	,	,	PUNCT
fsr-3419	89	4	forwards	forward	NOUN
fsr-3419	89	5	-	-	PUNCT
fsr-3419	89	6	time	time	NOUN
fsr-3419	89	7	approaches	approach	NOUN
fsr-3419	89	8	spend	spend	VERB
fsr-3419	89	9	tda	tda	NOUN
fsr-3419	89	10	money	money	NOUN
fsr-3419	89	11	up	up	ADP
fsr-3419	89	12	to	to	ADP
fsr-3419	89	13	the	the	DET
fsr-3419	89	14	top	top	NOUN
fsr-3419	89	15	of	of	ADP
fsr-3419	89	16	one	one	NUM
fsr-3419	89	17	tax	tax	NOUN
fsr-3419	89	18	bracket	bracket	NOUN
fsr-3419	89	19	,	,	PUNCT
fsr-3419	89	20	unless	unless	SCONJ
fsr-3419	89	21	rmds	rmds	NOUN
fsr-3419	89	22	require	require	VERB
fsr-3419	89	23	more	more	ADJ
fsr-3419	89	24	to	to	PART
fsr-3419	89	25	be	be	AUX
fsr-3419	89	26	spent	spend	VERB
fsr-3419	89	27	.	.	PUNCT
fsr-3419	90	1	this	this	PRON
fsr-3419	90	2	can	can	AUX
fsr-3419	90	3	lead	lead	VERB
fsr-3419	90	4	to	to	ADP
fsr-3419	90	5	early	early	ADJ
fsr-3419	90	6	depletion	depletion	NOUN
fsr-3419	90	7	of	of	ADP
fsr-3419	90	8	tda	tda	NOUN
fsr-3419	90	9	money	money	NOUN
fsr-3419	90	10	,	,	PUNCT
fsr-3419	90	11	meaning	mean	VERB
fsr-3419	90	12	lower	low	ADJ
fsr-3419	90	13	tax	tax	NOUN
fsr-3419	90	14	brackets	bracket	NOUN
fsr-3419	90	15	in	in	ADP
fsr-3419	90	16	later	later	ADJ
fsr-3419	90	17	years	year	NOUN
fsr-3419	90	18	can	can	AUX
fsr-3419	90	19	not	not	PART
fsr-3419	90	20	be	be	AUX
fsr-3419	90	21	used	use	VERB
fsr-3419	90	22	by	by	ADP
fsr-3419	90	23	the	the	DET
fsr-3419	90	24	investor	investor	NOUN
fsr-3419	90	25	to	to	PART
fsr-3419	90	26	minimize	minimize	VERB
fsr-3419	90	27	overall	overall	ADJ
fsr-3419	90	28	taxes	taxis	NOUN
fsr-3419	90	29	.	.	PUNCT
fsr-3419	91	1	it	it	PRON
fsr-3419	91	2	also	also	ADV
fsr-3419	91	3	prevents	prevent	VERB
fsr-3419	91	4	optimal	optimal	ADJ
fsr-3419	91	5	strategies	strategy	NOUN
fsr-3419	91	6	where	where	SCONJ
fsr-3419	91	7	the	the	DET
fsr-3419	91	8	retiree	retiree	NOUN
fsr-3419	91	9	jumps	jump	VERB
fsr-3419	91	10	to	to	ADP
fsr-3419	91	11	the	the	DET
fsr-3419	91	12	top	top	NOUN
fsr-3419	91	13	of	of	ADP
fsr-3419	91	14	new	new	ADJ
fsr-3419	91	15	tax	tax	NOUN
fsr-3419	91	16	bracket	bracket	NOUN
fsr-3419	91	17	at	at	ADP
fsr-3419	91	18	different	different	ADJ
fsr-3419	91	19	times	time	NOUN
fsr-3419	91	20	so	so	SCONJ
fsr-3419	91	21	as	as	SCONJ
fsr-3419	91	22	to	to	PART
fsr-3419	91	23	maximize	maximize	VERB
fsr-3419	91	24	the	the	DET
fsr-3419	91	25	benefit	benefit	NOUN
fsr-3419	91	26	to	to	ADP
fsr-3419	91	27	the	the	DET
fsr-3419	91	28	heir	heir	NOUN
fsr-3419	91	29	.	.	PUNCT
fsr-3419	92	1	our	our	PRON
fsr-3419	92	2	all	all	DET
fsr-3419	92	3	-	-	PUNCT
fsr-3419	92	4	time	time	NOUN
fsr-3419	92	5	approach	approach	NOUN
fsr-3419	92	6	uses	use	VERB
fsr-3419	92	7	the	the	DET
fsr-3419	92	8	additional	additional	ADJ
fsr-3419	92	9	information	information	NOUN
fsr-3419	92	10	available	available	ADJ
fsr-3419	92	11	to	to	ADP
fsr-3419	92	12	it	it	PRON
fsr-3419	92	13	to	to	PART
fsr-3419	92	14	avoid	avoid	VERB
fsr-3419	92	15	these	these	DET
fsr-3419	92	16	potential	potential	ADJ
fsr-3419	92	17	sub	sub	ADJ
fsr-3419	92	18	-	-	ADJ
fsr-3419	92	19	optimal	optimal	ADJ
fsr-3419	92	20	uses	use	NOUN
fsr-3419	92	21	of	of	ADP
fsr-3419	92	22	tax	tax	NOUN
fsr-3419	92	23	brackets	bracket	NOUN
fsr-3419	92	24	.	.	PUNCT
fsr-3419	93	1	in	in	ADP
fsr-3419	93	2	general	general	ADJ
fsr-3419	93	3	,	,	PUNCT
fsr-3419	93	4	forwards	forwards	ADJ
fsr-3419	93	5	-	-	PUNCT
fsr-3419	93	6	time	time	NOUN
fsr-3419	93	7	approaches	approach	NOUN
fsr-3419	93	8	are	be	AUX
fsr-3419	93	9	more	more	ADV
fsr-3419	93	10	suited	suited	ADJ
fsr-3419	93	11	for	for	ADP
fsr-3419	93	12	optimizing	optimize	VERB
fsr-3419	93	13	longevity	longevity	NOUN
fsr-3419	93	14	,	,	PUNCT
fsr-3419	93	15	because	because	SCONJ
fsr-3419	93	16	bequest	bequest	ADJ
fsr-3419	93	17	information	information	NOUN
fsr-3419	93	18	is	be	AUX
fsr-3419	93	19	not	not	PART
fsr-3419	93	20	used	use	VERB
fsr-3419	93	21	to	to	PART
fsr-3419	93	22	alter	alter	VERB
fsr-3419	93	23	its	its	PRON
fsr-3419	93	24	allocation	allocation	NOUN
fsr-3419	93	25	recommendations	recommendation	NOUN
fsr-3419	93	26	.	.	PUNCT
fsr-3419	94	1	our	our	PRON
fsr-3419	94	2	algorithm	algorithm	NOUN
fsr-3419	94	3	does	do	AUX
fsr-3419	94	4	use	use	VERB
fsr-3419	94	5	this	this	DET
fsr-3419	94	6	information	information	NOUN
fsr-3419	94	7	,	,	PUNCT
fsr-3419	94	8	so	so	SCONJ
fsr-3419	94	9	it	it	PRON
fsr-3419	94	10	can	can	AUX
fsr-3419	94	11	effectively	effectively	ADV
fsr-3419	94	12	optimize	optimize	VERB
fsr-3419	94	13	bequests	bequest	NOUN
fsr-3419	94	14	.	.	PUNCT
fsr-3419	95	1	•	•	NUM
fsr-3419	95	2	unlike	unlike	ADP
fsr-3419	95	3	current	current	ADJ
fsr-3419	95	4	linear	linear	ADJ
fsr-3419	95	5	programing	programing	NOUN
fsr-3419	95	6	approaches	approach	NOUN
fsr-3419	95	7	,	,	PUNCT
fsr-3419	95	8	our	our	PRON
fsr-3419	95	9	model	model	NOUN
fsr-3419	95	10	can	can	AUX
fsr-3419	95	11	use	use	VERB
fsr-3419	95	12	all	all	DET
fsr-3419	95	13	-	-	PUNCT
fsr-3419	95	14	time	time	NOUN
fsr-3419	95	15	information	information	NOUN
fsr-3419	95	16	to	to	PART
fsr-3419	95	17	optimize	optimize	VERB
fsr-3419	95	18	portfolio	portfolio	NOUN
fsr-3419	95	19	longevity	longevity	NOUN
fsr-3419	95	20	,	,	PUNCT
fsr-3419	95	21	whereas	whereas	SCONJ
fsr-3419	95	22	current	current	ADJ
fsr-3419	95	23	linear	linear	ADJ
fsr-3419	95	24	programing	programing	NOUN
fsr-3419	95	25	approaches	approach	NOUN
fsr-3419	95	26	only	only	ADV
fsr-3419	95	27	look	look	VERB
fsr-3419	95	28	to	to	PART
fsr-3419	95	29	optimize	optimize	VERB
fsr-3419	95	30	total	total	ADJ
fsr-3419	95	31	bequest	bequest	NOUN
fsr-3419	95	32	size	size	NOUN
fsr-3419	95	33	.	.	PUNCT
fsr-3419	96	1	our	our	PRON
fsr-3419	96	2	algorithm	algorithm	NOUN
fsr-3419	96	3	considers	consider	VERB
fsr-3419	96	4	the	the	DET
fsr-3419	96	5	nature	nature	NOUN
fsr-3419	96	6	of	of	ADP
fsr-3419	96	7	capital	capital	NOUN
fsr-3419	96	8	gains	gain	NOUN
fsr-3419	96	9	and	and	CCONJ
fsr-3419	96	10	dividends	dividend	NOUN
fsr-3419	96	11	in	in	ADP
fsr-3419	96	12	the	the	DET
fsr-3419	96	13	taxable	taxable	ADJ
fsr-3419	96	14	account	account	NOUN
fsr-3419	96	15	,	,	PUNCT
fsr-3419	96	16	whereas	whereas	SCONJ
fsr-3419	96	17	current	current	ADJ
fsr-3419	96	18	linear	linear	ADJ
fsr-3419	96	19	programing	programing	NOUN
fsr-3419	96	20	approaches	approach	NOUN
fsr-3419	96	21	consider	consider	VERB
fsr-3419	96	22	taxable	taxable	ADJ
fsr-3419	96	23	accounts	account	NOUN
fsr-3419	96	24	only	only	ADV
fsr-3419	96	25	on	on	ADP
fsr-3419	96	26	an	an	DET
fsr-3419	96	27	aftertax	aftertax	ADJ
fsr-3419	96	28	basis	basis	NOUN
fsr-3419	96	29	.	.	PUNCT
fsr-3419	97	1	our	our	PRON
fsr-3419	97	2	algorithm	algorithm	NOUN
fsr-3419	97	3	also	also	ADV
fsr-3419	97	4	makes	make	VERB
fsr-3419	97	5	distinctions	distinction	NOUN
fsr-3419	97	6	among	among	ADP
fsr-3419	97	7	the	the	DET
fsr-3419	97	8	worth	worth	NOUN
fsr-3419	97	9	of	of	ADP
fsr-3419	97	10	the	the	DET
fsr-3419	97	11	tda	tda	PROPN
fsr-3419	97	12	,	,	PUNCT
fsr-3419	97	13	roth	roth	NOUN
fsr-3419	97	14	,	,	PUNCT
fsr-3419	97	15	and	and	CCONJ
fsr-3419	97	16	taxable	taxable	ADJ
fsr-3419	97	17	stock	stock	NOUN
fsr-3419	97	18	money	money	NOUN
fsr-3419	97	19	to	to	ADP
fsr-3419	97	20	an	an	DET
fsr-3419	97	21	heir	heir	NOUN
fsr-3419	97	22	,	,	PUNCT
fsr-3419	97	23	which	which	PRON
fsr-3419	97	24	affects	affect	VERB
fsr-3419	97	25	allocation	allocation	NOUN
fsr-3419	97	26	decisions	decision	NOUN
fsr-3419	97	27	as	as	SCONJ
fsr-3419	97	28	we	we	PRON
fsr-3419	97	29	will	will	AUX
fsr-3419	97	30	explicitly	explicitly	ADV
fsr-3419	97	31	show	show	VERB
fsr-3419	97	32	.	.	PUNCT
fsr-3419	98	1	our	our	PRON
fsr-3419	98	2	algorithm	algorithm	NOUN
fsr-3419	98	3	can	can	AUX
fsr-3419	98	4	account	account	VERB
fsr-3419	98	5	for	for	ADP
fsr-3419	98	6	non	non	ADJ
fsr-3419	98	7	-	-	ADJ
fsr-3419	98	8	linear	linear	ADJ
fsr-3419	98	9	effects	effect	NOUN
fsr-3419	98	10	in	in	ADP
fsr-3419	98	11	the	the	DET
fsr-3419	98	12	tax	tax	NOUN
fsr-3419	98	13	code	code	NOUN
fsr-3419	98	14	,	,	PUNCT
fsr-3419	98	15	which	which	PRON
fsr-3419	98	16	,	,	PUNCT
fsr-3419	98	17	by	by	ADP
fsr-3419	98	18	its	its	PRON
fsr-3419	98	19	nature	nature	NOUN
fsr-3419	98	20	,	,	PUNCT
fsr-3419	98	21	linear	linear	ADJ
fsr-3419	98	22	programing	programing	NOUN
fsr-3419	98	23	can	can	AUX
fsr-3419	98	24	not	not	PART
fsr-3419	98	25	.	.	PUNCT
fsr-3419	99	1	•	•	ADV
fsr-3419	99	2	unlike	unlike	ADP
fsr-3419	99	3	backwards	backwards	ADJ
fsr-3419	99	4	-	-	PUNCT
fsr-3419	99	5	time	time	NOUN
fsr-3419	99	6	approaches	approach	NOUN
fsr-3419	99	7	,	,	PUNCT
fsr-3419	99	8	our	our	PRON
fsr-3419	99	9	model	model	NOUN
fsr-3419	99	10	is	be	AUX
fsr-3419	99	11	able	able	ADJ
fsr-3419	99	12	to	to	PART
fsr-3419	99	13	be	be	AUX
fsr-3419	99	14	extended	extend	VERB
fsr-3419	99	15	to	to	PART
fsr-3419	99	16	accommodate	accommodate	VERB
fsr-3419	99	17	multiple	multiple	ADJ
fsr-3419	99	18	tax	tax	NOUN
fsr-3419	99	19	lots	lot	NOUN
fsr-3419	99	20	,	,	PUNCT
fsr-3419	99	21	as	as	SCONJ
fsr-3419	99	22	explained	explain	VERB
fsr-3419	99	23	in	in	ADP
fsr-3419	99	24	section	section	NOUN
fsr-3419	99	25	5	5	NUM
fsr-3419	99	26	of	of	ADP
fsr-3419	99	27	dilellio	dilellio	NOUN
fsr-3419	99	28	and	and	CCONJ
fsr-3419	99	29	ostrov	ostrov	NOUN
fsr-3419	99	30	(	(	PUNCT
fsr-3419	99	31	2018	2018	NUM
fsr-3419	99	32	)	)	PUNCT
fsr-3419	99	33	.	.	PUNCT
fsr-3419	100	1	further	far	ADV
fsr-3419	100	2	,	,	PUNCT
fsr-3419	100	3	it	it	PRON
fsr-3419	100	4	can	can	AUX
fsr-3419	100	5	accommodate	accommodate	VERB
fsr-3419	100	6	as	as	ADP
fsr-3419	100	7	many	many	ADJ
fsr-3419	100	8	annual	annual	ADJ
fsr-3419	100	9	time	time	NOUN
fsr-3419	100	10	periods	period	NOUN
fsr-3419	100	11	as	as	SCONJ
fsr-3419	100	12	desired	desire	VERB
fsr-3419	100	13	,	,	PUNCT
fsr-3419	100	14	as	as	SCONJ
fsr-3419	100	15	opposed	oppose	VERB
fsr-3419	100	16	to	to	ADP
fsr-3419	100	17	only	only	ADV
fsr-3419	100	18	a	a	DET
fsr-3419	100	19	few	few	ADJ
fsr-3419	100	20	time	time	NOUN
fsr-3419	100	21	periods	period	NOUN
fsr-3419	100	22	due	due	ADJ
fsr-3419	100	23	to	to	ADP
fsr-3419	100	24	computational	computational	ADJ
fsr-3419	100	25	complexity	complexity	NOUN
fsr-3419	100	26	.	.	PUNCT
fsr-3419	101	1	j.	j.	PROPN
fsr-3419	101	2	dilellio	dilellio	PROPN
fsr-3419	101	3	,	,	PUNCT
fsr-3419	101	4	d.	d.	PROPN
fsr-3419	101	5	ostrov	ostrov	PROPN
fsr-3419	101	6	/	/	SYM
fsr-3419	101	7	financial	financial	ADJ
fsr-3419	101	8	services	service	NOUN
fsr-3419	101	9	review	review	VERB
fsr-3419	101	10	28	28	NUM
fsr-3419	101	11	(	(	PUNCT
fsr-3419	101	12	2020	2020	NUM
fsr-3419	101	13	)	)	PUNCT
fsr-3419	101	14	67–95	67–95	NUM
fsr-3419	101	15	71	71	NUM
fsr-3419	101	16	as	as	ADP
fsr-3419	101	17	with	with	ADP
fsr-3419	101	18	most	most	ADJ
fsr-3419	101	19	of	of	ADP
fsr-3419	101	20	the	the	DET
fsr-3419	101	21	recent	recent	ADJ
fsr-3419	101	22	literature	literature	NOUN
fsr-3419	101	23	above	above	ADV
fsr-3419	101	24	,	,	PUNCT
fsr-3419	101	25	we	we	PRON
fsr-3419	101	26	will	will	AUX
fsr-3419	101	27	compare	compare	VERB
fsr-3419	101	28	the	the	DET
fsr-3419	101	29	effects	effect	NOUN
fsr-3419	101	30	of	of	ADP
fsr-3419	101	31	our	our	PRON
fsr-3419	101	32	algorithm	algorithm	NOUN
fsr-3419	101	33	to	to	ADP
fsr-3419	101	34	the	the	DET
fsr-3419	101	35	naı̈ve	naı̈ve	ADJ
fsr-3419	101	36	strategies	strategy	NOUN
fsr-3419	101	37	(	(	PUNCT
fsr-3419	101	38	also	also	ADV
fsr-3419	101	39	known	know	VERB
fsr-3419	101	40	as	as	ADP
fsr-3419	101	41	the	the	DET
fsr-3419	101	42	common	common	ADJ
fsr-3419	101	43	rule	rule	NOUN
fsr-3419	101	44	or	or	CCONJ
fsr-3419	101	45	common	common	ADJ
fsr-3419	101	46	strategy	strategy	NOUN
fsr-3419	101	47	throughout	throughout	ADP
fsr-3419	101	48	the	the	DET
fsr-3419	101	49	linear	linear	ADJ
fsr-3419	101	50	programing	program	VERB
fsr-3419	101	51	approach	approach	NOUN
fsr-3419	101	52	literature	literature	NOUN
fsr-3419	101	53	)	)	PUNCT
fsr-3419	101	54	and	and	CCONJ
fsr-3419	101	55	to	to	ADP
fsr-3419	101	56	the	the	DET
fsr-3419	101	57	best	good	ADJ
fsr-3419	101	58	of	of	ADP
fsr-3419	101	59	the	the	DET
fsr-3419	101	60	informed	informed	ADJ
fsr-3419	101	61	strategies	strategy	NOUN
fsr-3419	101	62	.	.	PUNCT
fsr-3419	102	1	our	our	PRON
fsr-3419	102	2	all	all	DET
fsr-3419	102	3	-	-	PUNCT
fsr-3419	102	4	time	time	NOUN
fsr-3419	102	5	approach	approach	NOUN
fsr-3419	102	6	equals	equal	VERB
fsr-3419	102	7	or	or	CCONJ
fsr-3419	102	8	exceeds	exceed	VERB
fsr-3419	102	9	these	these	DET
fsr-3419	102	10	forwards	forwards	ADJ
fsr-3419	102	11	-	-	PUNCT
fsr-3419	102	12	time	time	NOUN
fsr-3419	102	13	approaches	approach	NOUN
fsr-3419	102	14	in	in	ADP
fsr-3419	102	15	every	every	DET
fsr-3419	102	16	case	case	NOUN
fsr-3419	102	17	that	that	SCONJ
fsr-3419	102	18	we	we	PRON
fsr-3419	102	19	have	have	AUX
fsr-3419	102	20	examined	examine	VERB
fsr-3419	102	21	,	,	PUNCT
fsr-3419	102	22	meaning	mean	VERB
fsr-3419	102	23	it	it	PRON
fsr-3419	102	24	obtains	obtain	VERB
fsr-3419	102	25	a	a	DET
fsr-3419	102	26	higher	high	ADJ
fsr-3419	102	27	bequest	bequest	NOUN
fsr-3419	102	28	or	or	CCONJ
fsr-3419	102	29	a	a	DET
fsr-3419	102	30	longer	long	ADJ
fsr-3419	102	31	portfolio	portfolio	NOUN
fsr-3419	102	32	longevity	longevity	NOUN
fsr-3419	102	33	.	.	PUNCT
fsr-3419	103	1	this	this	PRON
fsr-3419	103	2	is	be	AUX
fsr-3419	103	3	because	because	SCONJ
fsr-3419	103	4	the	the	DET
fsr-3419	103	5	minor	minor	ADJ
fsr-3419	103	6	approximations	approximation	NOUN
fsr-3419	103	7	used	use	VERB
fsr-3419	103	8	in	in	ADP
fsr-3419	103	9	our	our	PRON
fsr-3419	103	10	approach	approach	NOUN
fsr-3419	103	11	are	be	AUX
fsr-3419	103	12	only	only	ADV
fsr-3419	103	13	needed	need	VERB
fsr-3419	103	14	to	to	PART
fsr-3419	103	15	accommodate	accommodate	VERB
fsr-3419	103	16	more	more	ADV
fsr-3419	103	17	complicated	complicated	ADJ
fsr-3419	103	18	phenomena	phenomenon	NOUN
fsr-3419	103	19	than	than	SCONJ
fsr-3419	103	20	these	these	DET
fsr-3419	103	21	strategies	strategy	NOUN
fsr-3419	103	22	consider	consider	VERB
fsr-3419	103	23	.	.	PUNCT
fsr-3419	104	1	our	our	PRON
fsr-3419	104	2	approach	approach	NOUN
fsr-3419	104	3	is	be	AUX
fsr-3419	104	4	quite	quite	ADV
fsr-3419	104	5	different	different	ADJ
fsr-3419	104	6	,	,	PUNCT
fsr-3419	104	7	but	but	CCONJ
fsr-3419	104	8	compatible	compatible	ADJ
fsr-3419	104	9	,	,	PUNCT
fsr-3419	104	10	with	with	ADP
fsr-3419	104	11	the	the	DET
fsr-3419	104	12	conversion	conversion	NOUN
fsr-3419	104	13	method	method	NOUN
fsr-3419	104	14	in	in	ADP
fsr-3419	104	15	cook	cook	PROPN
fsr-3419	104	16	,	,	PUNCT
fsr-3419	104	17	meyer	meyer	PROPN
fsr-3419	104	18	,	,	PUNCT
fsr-3419	104	19	and	and	CCONJ
fsr-3419	104	20	reichenstein	reichenstein	NOUN
fsr-3419	104	21	(	(	PUNCT
fsr-3419	104	22	2015	2015	NUM
fsr-3419	104	23	)	)	PUNCT
fsr-3419	104	24	.	.	PUNCT
fsr-3419	105	1	there	there	PRON
fsr-3419	105	2	are	be	VERB
fsr-3419	105	3	cases	case	NOUN
fsr-3419	105	4	where	where	SCONJ
fsr-3419	105	5	our	our	PRON
fsr-3419	105	6	method	method	NOUN
fsr-3419	105	7	,	,	PUNCT
fsr-3419	105	8	by	by	ADP
fsr-3419	105	9	itself	itself	PRON
fsr-3419	105	10	,	,	PUNCT
fsr-3419	105	11	will	will	AUX
fsr-3419	105	12	equal	equal	VERB
fsr-3419	105	13	or	or	CCONJ
fsr-3419	105	14	exceed	exceed	VERB
fsr-3419	105	15	theirs	their	NOUN
fsr-3419	105	16	,	,	PUNCT
fsr-3419	105	17	such	such	ADJ
fsr-3419	105	18	as	as	ADP
fsr-3419	105	19	when	when	SCONJ
fsr-3419	105	20	taxable	taxable	ADJ
fsr-3419	105	21	stock	stock	NOUN
fsr-3419	105	22	is	be	AUX
fsr-3419	105	23	not	not	PART
fsr-3419	105	24	present	present	ADJ
fsr-3419	105	25	,	,	PUNCT
fsr-3419	105	26	so	so	SCONJ
fsr-3419	105	27	it	it	PRON
fsr-3419	105	28	can	can	AUX
fsr-3419	105	29	not	not	PART
fsr-3419	105	30	be	be	AUX
fsr-3419	105	31	used	use	VERB
fsr-3419	105	32	for	for	ADP
fsr-3419	105	33	consumption	consumption	NOUN
fsr-3419	105	34	,	,	PUNCT
fsr-3419	105	35	as	as	SCONJ
fsr-3419	105	36	is	be	AUX
fsr-3419	105	37	needed	need	VERB
fsr-3419	105	38	for	for	ADP
fsr-3419	105	39	the	the	DET
fsr-3419	105	40	conversions	conversion	NOUN
fsr-3419	105	41	described	describe	VERB
fsr-3419	105	42	in	in	ADP
fsr-3419	105	43	their	their	PRON
fsr-3419	105	44	paper	paper	NOUN
fsr-3419	105	45	;	;	PUNCT
fsr-3419	105	46	there	there	PRON
fsr-3419	105	47	are	be	VERB
fsr-3419	105	48	others	other	NOUN
fsr-3419	105	49	where	where	SCONJ
fsr-3419	105	50	their	their	PRON
fsr-3419	105	51	method	method	NOUN
fsr-3419	105	52	,	,	PUNCT
fsr-3419	105	53	by	by	ADP
fsr-3419	105	54	itself	itself	PRON
fsr-3419	105	55	,	,	PUNCT
fsr-3419	105	56	will	will	AUX
fsr-3419	105	57	do	do	VERB
fsr-3419	105	58	better	well	ADV
fsr-3419	105	59	.	.	PUNCT
fsr-3419	106	1	however	however	ADV
fsr-3419	106	2	,	,	PUNCT
fsr-3419	106	3	the	the	DET
fsr-3419	106	4	strengths	strength	NOUN
fsr-3419	106	5	of	of	ADP
fsr-3419	106	6	both	both	DET
fsr-3419	106	7	approaches	approach	NOUN
fsr-3419	106	8	can	can	AUX
fsr-3419	106	9	be	be	AUX
fsr-3419	106	10	combined	combine	VERB
fsr-3419	106	11	in	in	ADP
fsr-3419	106	12	a	a	DET
fsr-3419	106	13	simple	simple	ADJ
fsr-3419	106	14	way	way	NOUN
fsr-3419	106	15	by	by	ADP
fsr-3419	106	16	using	use	VERB
fsr-3419	106	17	their	their	PRON
fsr-3419	106	18	method	method	NOUN
fsr-3419	106	19	forwards	forward	NOUN
fsr-3419	106	20	in	in	ADP
fsr-3419	106	21	time	time	NOUN
fsr-3419	106	22	for	for	ADP
fsr-3419	106	23	the	the	DET
fsr-3419	106	24	first	first	ADJ
fsr-3419	106	25	few	few	ADJ
fsr-3419	106	26	years	year	NOUN
fsr-3419	106	27	until	until	SCONJ
fsr-3419	106	28	conversions	conversion	NOUN
fsr-3419	106	29	run	run	VERB
fsr-3419	106	30	out	out	ADP
fsr-3419	106	31	and	and	CCONJ
fsr-3419	106	32	then	then	ADV
fsr-3419	106	33	applying	apply	VERB
fsr-3419	106	34	our	our	PRON
fsr-3419	106	35	algorithm	algorithm	NOUN
fsr-3419	106	36	to	to	ADP
fsr-3419	106	37	the	the	DET
fsr-3419	106	38	remaining	remain	VERB
fsr-3419	106	39	years	year	NOUN
fsr-3419	106	40	.	.	PUNCT
fsr-3419	107	1	they	they	PRON
fsr-3419	107	2	can	can	AUX
fsr-3419	107	3	also	also	ADV
fsr-3419	107	4	be	be	AUX
fsr-3419	107	5	combined	combine	VERB
fsr-3419	107	6	in	in	ADP
fsr-3419	107	7	a	a	DET
fsr-3419	107	8	more	more	ADV
fsr-3419	107	9	complicated	complicated	ADJ
fsr-3419	107	10	,	,	PUNCT
fsr-3419	107	11	but	but	CCONJ
fsr-3419	107	12	also	also	ADV
fsr-3419	107	13	more	more	ADV
fsr-3419	107	14	effective	effective	ADJ
fsr-3419	107	15	,	,	PUNCT
fsr-3419	107	16	way	way	NOUN
fsr-3419	107	17	that	that	PRON
fsr-3419	107	18	integrates	integrate	VERB
fsr-3419	107	19	the	the	DET
fsr-3419	107	20	two	two	NUM
fsr-3419	107	21	methods	method	NOUN
fsr-3419	107	22	,	,	PUNCT
fsr-3419	107	23	such	such	ADJ
fsr-3419	107	24	as	as	ADP
fsr-3419	107	25	the	the	DET
fsr-3419	107	26	one	one	NOUN
fsr-3419	107	27	detailed	detail	VERB
fsr-3419	107	28	in	in	ADP
fsr-3419	107	29	section	section	NOUN
fsr-3419	107	30	7	7	NUM
fsr-3419	107	31	of	of	ADP
fsr-3419	107	32	dilellio	dilellio	NOUN
fsr-3419	107	33	and	and	CCONJ
fsr-3419	107	34	ostrov	ostrov	NOUN
fsr-3419	107	35	(	(	PUNCT
fsr-3419	107	36	2018	2018	NUM
fsr-3419	107	37	)	)	PUNCT
fsr-3419	107	38	.	.	PUNCT
fsr-3419	108	1	while	while	SCONJ
fsr-3419	108	2	the	the	DET
fsr-3419	108	3	algorithm	algorithm	NOUN
fsr-3419	108	4	works	work	VERB
fsr-3419	108	5	to	to	PART
fsr-3419	108	6	optimally	optimally	ADV
fsr-3419	108	7	determine	determine	VERB
fsr-3419	108	8	how	how	SCONJ
fsr-3419	108	9	much	much	ADJ
fsr-3419	108	10	a	a	DET
fsr-3419	108	11	retiree	retiree	NOUN
fsr-3419	108	12	should	should	AUX
fsr-3419	108	13	spend	spend	VERB
fsr-3419	108	14	each	each	DET
fsr-3419	108	15	year	year	NOUN
fsr-3419	108	16	from	from	ADP
fsr-3419	108	17	their	their	PRON
fsr-3419	108	18	tda	tda	PROPN
fsr-3419	108	19	,	,	PUNCT
fsr-3419	108	20	roth	roth	NOUN
fsr-3419	108	21	,	,	PUNCT
fsr-3419	108	22	and	and	CCONJ
fsr-3419	108	23	taxable	taxable	ADJ
fsr-3419	108	24	stock	stock	NOUN
fsr-3419	108	25	accounts	account	NOUN
fsr-3419	108	26	–	–	PUNCT
fsr-3419	108	27	that	that	ADV
fsr-3419	108	28	is	is	ADV
fsr-3419	108	29	,	,	PUNCT
fsr-3419	108	30	these	these	PRON
fsr-3419	108	31	are	be	AUX
fsr-3419	108	32	the	the	DET
fsr-3419	108	33	three	three	NUM
fsr-3419	108	34	decision	decision	NOUN
fsr-3419	108	35	variables	variable	NOUN
fsr-3419	108	36	to	to	PART
fsr-3419	108	37	be	be	AUX
fsr-3419	108	38	determined	determine	VERB
fsr-3419	108	39	each	each	DET
fsr-3419	108	40	year	year	NOUN
fsr-3419	108	41	–	–	PUNCT
fsr-3419	108	42	it	it	PRON
fsr-3419	108	43	also	also	ADV
fsr-3419	108	44	accommodates	accommodate	VERB
fsr-3419	108	45	,	,	PUNCT
fsr-3419	108	46	as	as	SCONJ
fsr-3419	108	47	indicated	indicate	VERB
fsr-3419	108	48	above	above	ADV
fsr-3419	108	49	,	,	PUNCT
fsr-3419	108	50	two	two	NUM
fsr-3419	108	51	other	other	ADJ
fsr-3419	108	52	sources	source	NOUN
fsr-3419	108	53	of	of	ADP
fsr-3419	108	54	external	external	ADJ
fsr-3419	108	55	,	,	PUNCT
fsr-3419	108	56	fixed	fix	VERB
fsr-3419	108	57	,	,	PUNCT
fsr-3419	108	58	annual	annual	ADJ
fsr-3419	108	59	income	income	NOUN
fsr-3419	108	60	.	.	PUNCT
fsr-3419	109	1	the	the	DET
fsr-3419	109	2	first	first	ADJ
fsr-3419	109	3	source	source	NOUN
fsr-3419	109	4	,	,	PUNCT
fsr-3419	109	5	which	which	PRON
fsr-3419	109	6	we	we	PRON
fsr-3419	109	7	will	will	AUX
fsr-3419	109	8	call	call	VERB
fsr-3419	109	9	l	l	NOUN
fsr-3419	109	10	tð	tð	ADP
fsr-3419	109	11	þ	þ	PROPN
fsr-3419	109	12	in	in	ADP
fsr-3419	109	13	this	this	DET
fsr-3419	109	14	paper	paper	NOUN
fsr-3419	109	15	,	,	PUNCT
fsr-3419	109	16	because	because	SCONJ
fsr-3419	109	17	it	it	PRON
fsr-3419	109	18	will	will	AUX
fsr-3419	109	19	be	be	AUX
fsr-3419	109	20	geometrically	geometrically	ADV
fsr-3419	109	21	represented	represent	VERB
fsr-3419	109	22	in	in	ADP
fsr-3419	109	23	the	the	DET
fsr-3419	109	24	lower	low	ADJ
fsr-3419	109	25	part	part	NOUN
fsr-3419	109	26	of	of	ADP
fsr-3419	109	27	our	our	PRON
fsr-3419	109	28	graphs	graph	NOUN
fsr-3419	109	29	,	,	PUNCT
fsr-3419	109	30	encompasses	encompass	VERB
fsr-3419	109	31	any	any	DET
fsr-3419	109	32	projected	project	VERB
fsr-3419	109	33	,	,	PUNCT
fsr-3419	109	34	fixed	fix	VERB
fsr-3419	109	35	sources	source	NOUN
fsr-3419	109	36	of	of	ADP
fsr-3419	109	37	money	money	NOUN
fsr-3419	109	38	,	,	PUNCT
fsr-3419	109	39	other	other	ADJ
fsr-3419	109	40	than	than	ADP
fsr-3419	109	41	the	the	DET
fsr-3419	109	42	tda	tda	NOUN
fsr-3419	109	43	account	account	NOUN
fsr-3419	109	44	,	,	PUNCT
fsr-3419	109	45	that	that	PRON
fsr-3419	109	46	are	be	AUX
fsr-3419	109	47	subject	subject	ADJ
fsr-3419	109	48	to	to	ADP
fsr-3419	109	49	income	income	NOUN
fsr-3419	109	50	tax	tax	NOUN
fsr-3419	109	51	.	.	PUNCT
fsr-3419	110	1	therefore	therefore	ADV
fsr-3419	110	2	,	,	PUNCT
fsr-3419	110	3	l	l	NOUN
fsr-3419	110	4	tð	tð	ADP
fsr-3419	110	5	þ	þ	PROPN
fsr-3419	110	6	is	be	AUX
fsr-3419	110	7	part	part	NOUN
fsr-3419	110	8	of	of	ADP
fsr-3419	110	9	the	the	DET
fsr-3419	110	10	allocation	allocation	NOUN
fsr-3419	110	11	of	of	ADP
fsr-3419	110	12	withdrawals	withdrawal	NOUN
fsr-3419	110	13	.	.	PUNCT
fsr-3419	111	1	these	these	PRON
fsr-3419	111	2	include	include	VERB
fsr-3419	111	3	earned	earn	VERB
fsr-3419	111	4	income	income	NOUN
fsr-3419	111	5	,	,	PUNCT
fsr-3419	111	6	some	some	DET
fsr-3419	111	7	pensions	pension	NOUN
fsr-3419	111	8	,	,	PUNCT
fsr-3419	111	9	annuities	annuity	NOUN
fsr-3419	111	10	bought	buy	VERB
fsr-3419	111	11	with	with	ADP
fsr-3419	111	12	pretax	pretax	ADJ
fsr-3419	111	13	money	money	NOUN
fsr-3419	111	14	,	,	PUNCT
fsr-3419	111	15	and	and	CCONJ
fsr-3419	111	16	the	the	DET
fsr-3419	111	17	earnings	earning	NOUN
fsr-3419	111	18	from	from	ADP
fsr-3419	111	19	annuities	annuity	NOUN
fsr-3419	111	20	bought	buy	VERB
fsr-3419	111	21	with	with	ADP
fsr-3419	111	22	post	post	ADJ
fsr-3419	111	23	-	-	ADJ
fsr-3419	111	24	tax	tax	ADJ
fsr-3419	111	25	money	money	NOUN
fsr-3419	111	26	.	.	PUNCT
fsr-3419	112	1	the	the	DET
fsr-3419	112	2	second	second	ADJ
fsr-3419	112	3	source	source	NOUN
fsr-3419	112	4	,	,	PUNCT
fsr-3419	112	5	which	which	PRON
fsr-3419	112	6	we	we	PRON
fsr-3419	112	7	will	will	AUX
fsr-3419	112	8	call	call	VERB
fsr-3419	112	9	u	u	PRON
fsr-3419	112	10	tð	tð	ADP
fsr-3419	112	11	þ	þ	NOUN
fsr-3419	112	12	in	in	ADP
fsr-3419	112	13	this	this	DET
fsr-3419	112	14	paper	paper	NOUN
fsr-3419	112	15	,	,	PUNCT
fsr-3419	112	16	because	because	SCONJ
fsr-3419	112	17	it	it	PRON
fsr-3419	112	18	will	will	AUX
fsr-3419	112	19	geometrically	geometrically	ADV
fsr-3419	112	20	be	be	AUX
fsr-3419	112	21	represented	represent	VERB
fsr-3419	112	22	in	in	ADP
fsr-3419	112	23	the	the	DET
fsr-3419	112	24	upper	upper	ADJ
fsr-3419	112	25	part	part	NOUN
fsr-3419	112	26	of	of	ADP
fsr-3419	112	27	our	our	PRON
fsr-3419	112	28	graphs	graph	NOUN
fsr-3419	112	29	,	,	PUNCT
fsr-3419	112	30	encompasses	encompass	VERB
fsr-3419	112	31	any	any	DET
fsr-3419	112	32	projected	project	VERB
fsr-3419	112	33	,	,	PUNCT
fsr-3419	112	34	fixed	fix	VERB
fsr-3419	112	35	sources	source	NOUN
fsr-3419	112	36	of	of	ADP
fsr-3419	112	37	money	money	NOUN
fsr-3419	112	38	that	that	PRON
fsr-3419	112	39	(	(	PUNCT
fsr-3419	112	40	a	a	X
fsr-3419	112	41	)	)	PUNCT
fsr-3419	112	42	have	have	VERB
fsr-3419	112	43	tax	tax	NOUN
fsr-3419	112	44	rates	rate	NOUN
fsr-3419	112	45	that	that	PRON
fsr-3419	112	46	are	be	AUX
fsr-3419	112	47	independent	independent	ADJ
fsr-3419	112	48	of	of	ADP
fsr-3419	112	49	the	the	DET
fsr-3419	112	50	retiree	retiree	NOUN
fsr-3419	112	51	’s	’s	PART
fsr-3419	112	52	allocation	allocation	NOUN
fsr-3419	112	53	decisions	decision	NOUN
fsr-3419	112	54	among	among	ADP
fsr-3419	112	55	the	the	DET
fsr-3419	112	56	tda	tda	PROPN
fsr-3419	112	57	,	,	PUNCT
fsr-3419	112	58	roth	roth	NOUN
fsr-3419	112	59	,	,	PUNCT
fsr-3419	112	60	and	and	CCONJ
fsr-3419	112	61	taxable	taxable	ADJ
fsr-3419	112	62	accounts	account	NOUN
fsr-3419	112	63	,	,	PUNCT
fsr-3419	112	64	and	and	CCONJ
fsr-3419	112	65	(	(	PUNCT
fsr-3419	112	66	b	b	X
fsr-3419	112	67	)	)	PUNCT
fsr-3419	112	68	unlike	unlike	ADP
fsr-3419	112	69	l	l	NOUN
fsr-3419	112	70	tð	tð	ADP
fsr-3419	112	71	þ	þ	NOUN
fsr-3419	112	72	,	,	PUNCT
fsr-3419	112	73	have	have	VERB
fsr-3419	112	74	no	no	DET
fsr-3419	112	75	effect	effect	NOUN
fsr-3419	112	76	on	on	ADP
fsr-3419	112	77	the	the	DET
fsr-3419	112	78	taxation	taxation	NOUN
fsr-3419	112	79	rate	rate	NOUN
fsr-3419	112	80	of	of	ADP
fsr-3419	112	81	the	the	DET
fsr-3419	112	82	tda	tda	NOUN
fsr-3419	112	83	or	or	CCONJ
fsr-3419	112	84	taxable	taxable	ADJ
fsr-3419	112	85	account	account	NOUN
fsr-3419	112	86	.	.	PUNCT
fsr-3419	113	1	examples	example	NOUN
fsr-3419	113	2	include	include	VERB
fsr-3419	113	3	tax	tax	NOUN
fsr-3419	113	4	-	-	PUNCT
fsr-3419	113	5	free	free	ADJ
fsr-3419	113	6	gifts	gift	NOUN
fsr-3419	113	7	and	and	CCONJ
fsr-3419	113	8	tax	tax	NOUN
fsr-3419	113	9	-	-	PUNCT
fsr-3419	113	10	free	free	ADJ
fsr-3419	113	11	accounts	account	NOUN
fsr-3419	113	12	like	like	ADP
fsr-3419	113	13	health	health	NOUN
fsr-3419	113	14	savings	saving	NOUN
fsr-3419	113	15	accounts	account	NOUN
fsr-3419	113	16	,	,	PUNCT
fsr-3419	113	17	some	some	DET
fsr-3419	113	18	pensions	pension	NOUN
fsr-3419	113	19	,	,	PUNCT
fsr-3419	113	20	and	and	CCONJ
fsr-3419	113	21	the	the	DET
fsr-3419	113	22	principal	principal	NOUN
fsr-3419	113	23	from	from	ADP
fsr-3419	113	24	annuities	annuity	NOUN
fsr-3419	113	25	bought	buy	VERB
fsr-3419	113	26	with	with	ADP
fsr-3419	113	27	post	post	ADJ
fsr-3419	113	28	-	-	ADJ
fsr-3419	113	29	tax	tax	ADJ
fsr-3419	113	30	money	money	NOUN
fsr-3419	113	31	.	.	PUNCT
fsr-3419	114	1	therefore	therefore	ADV
fsr-3419	114	2	,	,	PUNCT
fsr-3419	114	3	for	for	ADP
fsr-3419	114	4	example	example	NOUN
fsr-3419	114	5	,	,	PUNCT
fsr-3419	114	6	if	if	SCONJ
fsr-3419	114	7	we	we	PRON
fsr-3419	114	8	have	have	AUX
fsr-3419	114	9	fixed	fix	VERB
fsr-3419	114	10	amounts	amount	NOUN
fsr-3419	114	11	of	of	ADP
fsr-3419	114	12	cash	cash	NOUN
fsr-3419	114	13	or	or	CCONJ
fsr-3419	114	14	bond	bond	NOUN
fsr-3419	114	15	money	money	NOUN
fsr-3419	114	16	coming	come	VERB
fsr-3419	114	17	to	to	ADP
fsr-3419	114	18	the	the	DET
fsr-3419	114	19	investor	investor	NOUN
fsr-3419	114	20	,	,	PUNCT
fsr-3419	114	21	our	our	PRON
fsr-3419	114	22	model	model	NOUN
fsr-3419	114	23	can	can	AUX
fsr-3419	114	24	accommodate	accommodate	VERB
fsr-3419	114	25	them	they	PRON
fsr-3419	114	26	,	,	PUNCT
fsr-3419	114	27	since	since	SCONJ
fsr-3419	114	28	bond	bond	NOUN
fsr-3419	114	29	coupons	coupon	NOUN
fsr-3419	114	30	and	and	CCONJ
fsr-3419	114	31	interest	interest	NOUN
fsr-3419	114	32	are	be	AUX
fsr-3419	114	33	part	part	NOUN
fsr-3419	114	34	of	of	ADP
fsr-3419	114	35	l	l	NOUN
fsr-3419	114	36	tð	tð	ADP
fsr-3419	114	37	þ	þ	NOUN
fsr-3419	114	38	,	,	PUNCT
fsr-3419	114	39	while	while	SCONJ
fsr-3419	114	40	consumption	consumption	NOUN
fsr-3419	114	41	of	of	ADP
fsr-3419	114	42	principal	principal	NOUN
fsr-3419	114	43	and	and	CCONJ
fsr-3419	114	44	the	the	DET
fsr-3419	114	45	par	par	NOUN
fsr-3419	114	46	value	value	NOUN
fsr-3419	114	47	of	of	ADP
fsr-3419	114	48	bonds	bond	NOUN
fsr-3419	114	49	at	at	ADP
fsr-3419	114	50	maturity	maturity	NOUN
fsr-3419	114	51	are	be	AUX
fsr-3419	114	52	part	part	NOUN
fsr-3419	114	53	of	of	ADP
fsr-3419	114	54	u	u	PRON
fsr-3419	114	55	tð	tð	ADP
fsr-3419	114	56	þ	þ	PROPN
fsr-3419	114	57	.	.	PUNCT
fsr-3419	115	1	social	social	ADJ
fsr-3419	115	2	security	security	NOUN
fsr-3419	115	3	,	,	PUNCT
fsr-3419	115	4	unsurprisingly	unsurprisingly	ADV
fsr-3419	115	5	,	,	PUNCT
fsr-3419	115	6	is	be	AUX
fsr-3419	115	7	far	far	ADV
fsr-3419	115	8	more	more	ADJ
fsr-3419	115	9	complicated.4	complicated.4	NOUN
fsr-3419	115	10	tax	tax	NOUN
fsr-3419	115	11	on	on	ADP
fsr-3419	115	12	social	social	ADJ
fsr-3419	115	13	security	security	NOUN
fsr-3419	115	14	is	be	AUX
fsr-3419	115	15	determined	determine	VERB
fsr-3419	115	16	from	from	ADP
fsr-3419	115	17	the	the	DET
fsr-3419	115	18	retiree	retiree	NOUN
fsr-3419	115	19	’s	’s	PART
fsr-3419	115	20	“	"	PUNCT
fsr-3419	115	21	base	base	NOUN
fsr-3419	115	22	amount	amount	NOUN
fsr-3419	115	23	,	,	PUNCT
fsr-3419	115	24	”	"	PUNCT
fsr-3419	115	25	defined	define	VERB
fsr-3419	115	26	as	as	ADP
fsr-3419	115	27	the	the	DET
fsr-3419	115	28	investor	investor	NOUN
fsr-3419	115	29	’s	’s	PART
fsr-3419	115	30	agi	agi	PROPN
fsr-3419	115	31	plus	plus	CCONJ
fsr-3419	115	32	non	non	ADJ
fsr-3419	115	33	-	-	ADJ
fsr-3419	115	34	taxable	taxable	ADJ
fsr-3419	115	35	interest	interest	NOUN
fsr-3419	115	36	plus	plus	CCONJ
fsr-3419	115	37	half	half	NOUN
fsr-3419	115	38	of	of	ADP
fsr-3419	115	39	the	the	DET
fsr-3419	115	40	retiree	retiree	NOUN
fsr-3419	115	41	’s	’s	PART
fsr-3419	115	42	social	social	ADJ
fsr-3419	115	43	security	security	NOUN
fsr-3419	115	44	benefits	benefit	NOUN
fsr-3419	115	45	.	.	PUNCT
fsr-3419	116	1	if	if	SCONJ
fsr-3419	116	2	the	the	DET
fsr-3419	116	3	retiree	retiree	NOUN
fsr-3419	116	4	has	have	VERB
fsr-3419	116	5	a	a	DET
fsr-3419	116	6	small	small	ADJ
fsr-3419	116	7	base	base	NOUN
fsr-3419	116	8	amount	amount	NOUN
fsr-3419	116	9	,	,	PUNCT
fsr-3419	116	10	meaning	meaning	NOUN
fsr-3419	116	11	,	,	PUNCT
fsr-3419	116	12	as	as	ADP
fsr-3419	116	13	of	of	ADP
fsr-3419	116	14	2018	2018	NUM
fsr-3419	116	15	,	,	PUNCT
fsr-3419	116	16	that	that	SCONJ
fsr-3419	116	17	their	their	PRON
fsr-3419	116	18	base	base	NOUN
fsr-3419	116	19	amount	amount	NOUN
fsr-3419	116	20	is	be	AUX
fsr-3419	116	21	below	below	ADP
fsr-3419	116	22	$	$	SYM
fsr-3419	116	23	25,000	25,000	NUM
fsr-3419	116	24	if	if	SCONJ
fsr-3419	116	25	single	single	ADJ
fsr-3419	116	26	or	or	CCONJ
fsr-3419	116	27	$	$	SYM
fsr-3419	116	28	32,000	32,000	NUM
fsr-3419	116	29	if	if	SCONJ
fsr-3419	116	30	married	married	ADJ
fsr-3419	116	31	and	and	CCONJ
fsr-3419	116	32	filing	filing	NOUN
fsr-3419	116	33	jointly	jointly	ADV
fsr-3419	116	34	,	,	PUNCT
fsr-3419	116	35	then	then	ADV
fsr-3419	116	36	there	there	PRON
fsr-3419	116	37	is	be	VERB
fsr-3419	116	38	no	no	DET
fsr-3419	116	39	tax	tax	NOUN
fsr-3419	116	40	.	.	PUNCT
fsr-3419	117	1	in	in	ADP
fsr-3419	117	2	this	this	DET
fsr-3419	117	3	case	case	NOUN
fsr-3419	117	4	,	,	PUNCT
fsr-3419	117	5	social	social	ADJ
fsr-3419	117	6	security	security	NOUN
fsr-3419	117	7	can	can	AUX
fsr-3419	117	8	be	be	AUX
fsr-3419	117	9	accommodated	accommodate	VERB
fsr-3419	117	10	in	in	ADP
fsr-3419	117	11	our	our	PRON
fsr-3419	117	12	model	model	NOUN
fsr-3419	117	13	by	by	ADP
fsr-3419	117	14	putting	put	VERB
fsr-3419	117	15	all	all	DET
fsr-3419	117	16	social	social	ADJ
fsr-3419	117	17	security	security	NOUN
fsr-3419	117	18	income	income	NOUN
fsr-3419	117	19	into	into	ADP
fsr-3419	117	20	u	u	PRON
fsr-3419	117	21	tð	tð	ADP
fsr-3419	117	22	þ	þ	PROPN
fsr-3419	117	23	.	.	PUNCT
fsr-3419	118	1	our	our	PRON
fsr-3419	118	2	model	model	NOUN
fsr-3419	118	3	can	can	AUX
fsr-3419	118	4	also	also	ADV
fsr-3419	118	5	accommodate	accommodate	VERB
fsr-3419	118	6	investors	investor	NOUN
fsr-3419	118	7	with	with	ADP
fsr-3419	118	8	a	a	DET
fsr-3419	118	9	large	large	ADJ
fsr-3419	118	10	base	base	NOUN
fsr-3419	118	11	amount	amount	NOUN
fsr-3419	118	12	,	,	PUNCT
fsr-3419	118	13	generally	generally	ADV
fsr-3419	118	14	meaning	mean	VERB
fsr-3419	118	15	,	,	PUNCT
fsr-3419	118	16	as	as	ADP
fsr-3419	118	17	of	of	ADP
fsr-3419	118	18	2018	2018	NUM
fsr-3419	118	19	,	,	PUNCT
fsr-3419	118	20	that	that	SCONJ
fsr-3419	118	21	85	85	NUM
fsr-3419	118	22	%	%	NOUN
fsr-3419	118	23	of	of	ADP
fsr-3419	118	24	their	their	PRON
fsr-3419	118	25	annual	annual	ADJ
fsr-3419	118	26	social	social	ADJ
fsr-3419	118	27	security	security	NOUN
fsr-3419	118	28	benefit	benefit	NOUN
fsr-3419	118	29	is	be	AUX
fsr-3419	118	30	less	less	ADJ
fsr-3419	118	31	than	than	ADP
fsr-3419	118	32	$	$	SYM
fsr-3419	118	33	4,500	4,500	NUM
fsr-3419	118	34	+	+	NUM
fsr-3419	118	35	85	85	NUM
fsr-3419	118	36	%	%	NOUN
fsr-3419	118	37	of	of	ADP
fsr-3419	118	38	the	the	DET
fsr-3419	118	39	excess	excess	NOUN
fsr-3419	118	40	of	of	ADP
fsr-3419	118	41	their	their	PRON
fsr-3419	118	42	base	base	NOUN
fsr-3419	118	43	amount	amount	NOUN
fsr-3419	118	44	over	over	ADP
fsr-3419	118	45	$	$	SYM
fsr-3419	118	46	34,000	34,000	NUM
fsr-3419	118	47	if	if	SCONJ
fsr-3419	118	48	single	single	ADJ
fsr-3419	118	49	or	or	CCONJ
fsr-3419	118	50	$	$	SYM
fsr-3419	118	51	6,000	6,000	NUM
fsr-3419	118	52	+	+	NUM
fsr-3419	118	53	85	85	NUM
fsr-3419	118	54	%	%	NOUN
fsr-3419	118	55	of	of	ADP
fsr-3419	118	56	the	the	DET
fsr-3419	118	57	excess	excess	NOUN
fsr-3419	118	58	of	of	ADP
fsr-3419	118	59	their	their	PRON
fsr-3419	118	60	base	base	NOUN
fsr-3419	118	61	amount	amount	NOUN
fsr-3419	118	62	over	over	ADP
fsr-3419	118	63	$	$	SYM
fsr-3419	118	64	44,000	44,000	NUM
fsr-3419	118	65	if	if	ADV
fsr-3419	118	66	married	married	ADJ
fsr-3419	118	67	and	and	CCONJ
fsr-3419	118	68	filing	filing	NOUN
fsr-3419	118	69	jointly	jointly	ADV
fsr-3419	118	70	.	.	PUNCT
fsr-3419	119	1	in	in	ADP
fsr-3419	119	2	this	this	DET
fsr-3419	119	3	case	case	NOUN
fsr-3419	119	4	,	,	PUNCT
fsr-3419	119	5	85	85	NUM
fsr-3419	119	6	%	%	NOUN
fsr-3419	119	7	of	of	ADP
fsr-3419	119	8	social	social	ADJ
fsr-3419	119	9	security	security	NOUN
fsr-3419	119	10	is	be	AUX
fsr-3419	119	11	subject	subject	ADJ
fsr-3419	119	12	to	to	ADP
fsr-3419	119	13	income	income	NOUN
fsr-3419	119	14	tax	tax	NOUN
fsr-3419	119	15	,	,	PUNCT
fsr-3419	119	16	so	so	ADV
fsr-3419	119	17	85	85	NUM
fsr-3419	119	18	%	%	NOUN
fsr-3419	119	19	of	of	ADP
fsr-3419	119	20	the	the	DET
fsr-3419	119	21	social	social	ADJ
fsr-3419	119	22	security	security	NOUN
fsr-3419	119	23	payment	payment	NOUN
fsr-3419	119	24	is	be	AUX
fsr-3419	119	25	incorporated	incorporate	VERB
fsr-3419	119	26	into	into	ADP
fsr-3419	119	27	l	l	PROPN
fsr-3419	119	28	tð	tð	ADP
fsr-3419	119	29	þ	þ	NOUN
fsr-3419	119	30	,	,	PUNCT
fsr-3419	119	31	while	while	SCONJ
fsr-3419	119	32	the	the	DET
fsr-3419	119	33	other	other	ADJ
fsr-3419	119	34	15	15	NUM
fsr-3419	119	35	%	%	NOUN
fsr-3419	119	36	is	be	AUX
fsr-3419	119	37	put	put	VERB
fsr-3419	119	38	into	into	ADP
fsr-3419	119	39	u	u	PRON
fsr-3419	119	40	tð	tð	ADP
fsr-3419	119	41	þ	þ	PROPN
fsr-3419	119	42	.	.	PROPN
fsr-3419	119	43	72	72	NUM
fsr-3419	119	44	j.	j.	PROPN
fsr-3419	119	45	dilellio	dilellio	PROPN
fsr-3419	119	46	,	,	PUNCT
fsr-3419	119	47	d.	d.	PROPN
fsr-3419	119	48	ostrov	ostrov	PROPN
fsr-3419	119	49	/	/	SYM
fsr-3419	119	50	financial	financial	ADJ
fsr-3419	119	51	services	service	NOUN
fsr-3419	119	52	review	review	VERB
fsr-3419	119	53	28	28	NUM
fsr-3419	119	54	(	(	PUNCT
fsr-3419	119	55	2020	2020	NUM
fsr-3419	119	56	)	)	PUNCT
fsr-3419	119	57	67–95	67–95	NUM
fsr-3419	119	58	in	in	ADP
fsr-3419	119	59	cases	case	NOUN
fsr-3419	119	60	where	where	SCONJ
fsr-3419	119	61	the	the	DET
fsr-3419	119	62	investor	investor	NOUN
fsr-3419	119	63	is	be	AUX
fsr-3419	119	64	in	in	ADP
fsr-3419	119	65	the	the	DET
fsr-3419	119	66	area	area	NOUN
fsr-3419	119	67	between	between	ADP
fsr-3419	119	68	these	these	DET
fsr-3419	119	69	amounts	amount	NOUN
fsr-3419	119	70	,	,	PUNCT
fsr-3419	119	71	the	the	DET
fsr-3419	119	72	taxation	taxation	NOUN
fsr-3419	119	73	rate	rate	NOUN
fsr-3419	119	74	on	on	ADP
fsr-3419	119	75	social	social	ADJ
fsr-3419	119	76	security	security	NOUN
fsr-3419	119	77	depends	depend	VERB
fsr-3419	119	78	on	on	ADP
fsr-3419	119	79	the	the	DET
fsr-3419	119	80	allocation	allocation	NOUN
fsr-3419	119	81	between	between	ADP
fsr-3419	119	82	the	the	DET
fsr-3419	119	83	tda	tda	PROPN
fsr-3419	119	84	,	,	PUNCT
fsr-3419	119	85	roth	roth	NOUN
fsr-3419	119	86	,	,	PUNCT
fsr-3419	119	87	and	and	CCONJ
fsr-3419	119	88	taxable	taxable	ADJ
fsr-3419	119	89	stock	stock	NOUN
fsr-3419	119	90	accounts	account	NOUN
fsr-3419	119	91	,	,	PUNCT
fsr-3419	119	92	which	which	PRON
fsr-3419	119	93	is	be	AUX
fsr-3419	119	94	outside	outside	ADP
fsr-3419	119	95	our	our	PRON
fsr-3419	119	96	model	model	NOUN
fsr-3419	119	97	.	.	PUNCT
fsr-3419	120	1	retirees	retiree	NOUN
fsr-3419	120	2	in	in	ADP
fsr-3419	120	3	this	this	DET
fsr-3419	120	4	area	area	NOUN
fsr-3419	120	5	are	be	AUX
fsr-3419	120	6	subject	subject	ADJ
fsr-3419	120	7	to	to	ADP
fsr-3419	120	8	the	the	DET
fsr-3419	120	9	“	"	PUNCT
fsr-3419	120	10	tax	tax	NOUN
fsr-3419	120	11	torpedo	torpedo	NOUN
fsr-3419	120	12	,	,	PUNCT
fsr-3419	120	13	”	"	PUNCT
fsr-3419	120	14	which	which	PRON
fsr-3419	120	15	is	be	AUX
fsr-3419	120	16	discussed	discuss	VERB
fsr-3419	120	17	in	in	ADP
fsr-3419	120	18	meyer	meyer	PROPN
fsr-3419	120	19	and	and	CCONJ
fsr-3419	120	20	reichenstein	reichenstein	PROPN
fsr-3419	120	21	(	(	PUNCT
fsr-3419	120	22	2013	2013	NUM
fsr-3419	120	23	)	)	PUNCT
fsr-3419	120	24	,	,	PUNCT
fsr-3419	120	25	who	who	PRON
fsr-3419	120	26	predict	predict	VERB
fsr-3419	120	27	that	that	SCONJ
fsr-3419	120	28	there	there	PRON
fsr-3419	120	29	are	be	VERB
fsr-3419	120	30	likely	likely	ADV
fsr-3419	120	31	less	less	ADJ
fsr-3419	120	32	than	than	ADP
fsr-3419	120	33	10	10	NUM
fsr-3419	120	34	million	million	NUM
fsr-3419	120	35	out	out	ADP
fsr-3419	120	36	of	of	ADP
fsr-3419	120	37	a	a	DET
fsr-3419	120	38	total	total	NOUN
fsr-3419	120	39	of	of	ADP
fsr-3419	120	40	approximately	approximately	ADV
fsr-3419	120	41	140	140	NUM
fsr-3419	120	42	million	million	NUM
fsr-3419	120	43	tax	tax	NOUN
fsr-3419	120	44	returns	return	NOUN
fsr-3419	120	45	that	that	PRON
fsr-3419	120	46	are	be	AUX
fsr-3419	120	47	subject	subject	ADJ
fsr-3419	120	48	to	to	ADP
fsr-3419	120	49	this	this	DET
fsr-3419	120	50	issue	issue	NOUN
fsr-3419	120	51	.	.	PUNCT
fsr-3419	121	1	the	the	DET
fsr-3419	121	2	organization	organization	NOUN
fsr-3419	121	3	of	of	ADP
fsr-3419	121	4	this	this	DET
fsr-3419	121	5	paper	paper	NOUN
fsr-3419	121	6	is	be	AUX
fsr-3419	121	7	as	as	SCONJ
fsr-3419	121	8	follows	follow	VERB
fsr-3419	121	9	:	:	PUNCT
fsr-3419	121	10	in	in	ADP
fsr-3419	121	11	section	section	NOUN
fsr-3419	121	12	2	2	NUM
fsr-3419	121	13	we	we	PRON
fsr-3419	121	14	introduce	introduce	VERB
fsr-3419	121	15	some	some	DET
fsr-3419	121	16	basic	basic	ADJ
fsr-3419	121	17	definitions	definition	NOUN
fsr-3419	121	18	for	for	ADP
fsr-3419	121	19	our	our	PRON
fsr-3419	121	20	model	model	NOUN
fsr-3419	121	21	.	.	PUNCT
fsr-3419	122	1	section	section	NOUN
fsr-3419	122	2	3	3	NUM
fsr-3419	122	3	contains	contain	VERB
fsr-3419	122	4	our	our	PRON
fsr-3419	122	5	model	model	NOUN
fsr-3419	122	6	’s	’s	PART
fsr-3419	122	7	assumptions	assumption	NOUN
fsr-3419	122	8	.	.	PUNCT
fsr-3419	123	1	section	section	NOUN
fsr-3419	123	2	4	4	NUM
fsr-3419	123	3	lists	list	NOUN
fsr-3419	123	4	five	five	NUM
fsr-3419	123	5	guiding	guide	VERB
fsr-3419	123	6	principles	principle	NOUN
fsr-3419	123	7	that	that	PRON
fsr-3419	123	8	will	will	AUX
fsr-3419	123	9	define	define	VERB
fsr-3419	123	10	how	how	SCONJ
fsr-3419	123	11	our	our	PRON
fsr-3419	123	12	algorithm	algorithm	NOUN
fsr-3419	123	13	prioritizes	prioritize	VERB
fsr-3419	123	14	spending	spending	NOUN
fsr-3419	123	15	in	in	ADP
fsr-3419	123	16	order	order	NOUN
fsr-3419	123	17	to	to	PART
fsr-3419	123	18	maximize	maximize	VERB
fsr-3419	123	19	the	the	DET
fsr-3419	123	20	retiree	retiree	NOUN
fsr-3419	123	21	’s	’s	PART
fsr-3419	123	22	bequest	bequest	NOUN
fsr-3419	123	23	.	.	PUNCT
fsr-3419	124	1	section	section	NOUN
fsr-3419	124	2	5	5	NUM
fsr-3419	124	3	defines	define	VERB
fsr-3419	124	4	the	the	DET
fsr-3419	124	5	algorithm	algorithm	NOUN
fsr-3419	124	6	’s	’s	PART
fsr-3419	124	7	objective	objective	NOUN
fsr-3419	124	8	,	,	PUNCT
fsr-3419	124	9	explains	explain	VERB
fsr-3419	124	10	the	the	DET
fsr-3419	124	11	bar	bar	NOUN
fsr-3419	124	12	graphs	graph	NOUN
fsr-3419	124	13	used	use	VERB
fsr-3419	124	14	to	to	PART
fsr-3419	124	15	report	report	VERB
fsr-3419	124	16	our	our	PRON
fsr-3419	124	17	results	result	NOUN
fsr-3419	124	18	,	,	PUNCT
fsr-3419	124	19	and	and	CCONJ
fsr-3419	124	20	summarizes	summarize	VERB
fsr-3419	124	21	our	our	PRON
fsr-3419	124	22	four	four	NUM
fsr-3419	124	23	-	-	PUNCT
fsr-3419	124	24	stage	stage	NOUN
fsr-3419	124	25	algorithm	algorithm	NOUN
fsr-3419	124	26	.	.	PUNCT
fsr-3419	125	1	section	section	NOUN
fsr-3419	125	2	6	6	NUM
fsr-3419	125	3	shows	show	VERB
fsr-3419	125	4	how	how	SCONJ
fsr-3419	125	5	section	section	NOUN
fsr-3419	125	6	5	5	NUM
fsr-3419	125	7	’s	’s	PART
fsr-3419	125	8	algorithm	algorithm	NOUN
fsr-3419	125	9	for	for	ADP
fsr-3419	125	10	optimizing	optimize	VERB
fsr-3419	125	11	a	a	DET
fsr-3419	125	12	retiree	retiree	NOUN
fsr-3419	125	13	’s	’s	PART
fsr-3419	125	14	bequest	bequest	NOUN
fsr-3419	125	15	can	can	AUX
fsr-3419	125	16	be	be	AUX
fsr-3419	125	17	used	use	VERB
fsr-3419	125	18	for	for	ADP
fsr-3419	125	19	the	the	DET
fsr-3419	125	20	subcase	subcase	NOUN
fsr-3419	125	21	where	where	SCONJ
fsr-3419	125	22	the	the	DET
fsr-3419	125	23	retiree	retiree	NOUN
fsr-3419	125	24	instead	instead	ADV
fsr-3419	125	25	wishes	wish	VERB
fsr-3419	125	26	to	to	PART
fsr-3419	125	27	optimize	optimize	VERB
fsr-3419	125	28	portfolio	portfolio	NOUN
fsr-3419	125	29	longevity	longevity	NOUN
fsr-3419	125	30	.	.	PUNCT
fsr-3419	126	1	section	section	NOUN
fsr-3419	126	2	7	7	NUM
fsr-3419	126	3	demonstrates	demonstrate	VERB
fsr-3419	126	4	additional	additional	ADJ
fsr-3419	126	5	results	result	NOUN
fsr-3419	126	6	obtained	obtain	VERB
fsr-3419	126	7	from	from	ADP
fsr-3419	126	8	our	our	PRON
fsr-3419	126	9	algorithm	algorithm	NOUN
fsr-3419	126	10	,	,	PUNCT
fsr-3419	126	11	such	such	ADJ
fsr-3419	126	12	as	as	ADP
fsr-3419	126	13	a	a	DET
fsr-3419	126	14	comparison	comparison	NOUN
fsr-3419	126	15	of	of	ADP
fsr-3419	126	16	our	our	PRON
fsr-3419	126	17	algorithm	algorithm	NOUN
fsr-3419	126	18	’s	’s	PART
fsr-3419	126	19	strategy	strategy	NOUN
fsr-3419	126	20	to	to	ADP
fsr-3419	126	21	the	the	DET
fsr-3419	126	22	naı̈ve	naı̈ve	PROPN
fsr-3419	126	23	and	and	CCONJ
fsr-3419	126	24	the	the	DET
fsr-3419	126	25	informed	informed	ADJ
fsr-3419	126	26	strategies	strategy	NOUN
fsr-3419	126	27	,	,	PUNCT
fsr-3419	126	28	a	a	DET
fsr-3419	126	29	comparison	comparison	NOUN
fsr-3419	126	30	of	of	ADP
fsr-3419	126	31	portfolio	portfolio	NOUN
fsr-3419	126	32	longevity	longevity	NOUN
fsr-3419	126	33	under	under	ADP
fsr-3419	126	34	the	the	DET
fsr-3419	126	35	new	new	ADJ
fsr-3419	126	36	2018	2018	NUM
fsr-3419	126	37	tax	tax	NOUN
fsr-3419	126	38	legislation	legislation	NOUN
fsr-3419	126	39	versus	versus	ADP
fsr-3419	126	40	the	the	DET
fsr-3419	126	41	previous	previous	ADJ
fsr-3419	126	42	2017	2017	NUM
fsr-3419	126	43	tax	tax	NOUN
fsr-3419	126	44	law	law	NOUN
fsr-3419	126	45	,	,	PUNCT
fsr-3419	126	46	and	and	CCONJ
fsr-3419	126	47	a	a	DET
fsr-3419	126	48	sensitivity	sensitivity	NOUN
fsr-3419	126	49	analysis	analysis	NOUN
fsr-3419	126	50	of	of	ADP
fsr-3419	126	51	our	our	PRON
fsr-3419	126	52	results	result	NOUN
fsr-3419	126	53	to	to	ADP
fsr-3419	126	54	varying	vary	VERB
fsr-3419	126	55	a	a	DET
fsr-3419	126	56	wide	wide	ADJ
fsr-3419	126	57	variety	variety	NOUN
fsr-3419	126	58	of	of	ADP
fsr-3419	126	59	the	the	DET
fsr-3419	126	60	financial	financial	ADJ
fsr-3419	126	61	parameters	parameter	NOUN
fsr-3419	126	62	used	use	VERB
fsr-3419	126	63	by	by	ADP
fsr-3419	126	64	our	our	PRON
fsr-3419	126	65	algorithm	algorithm	NOUN
fsr-3419	126	66	.	.	PUNCT
fsr-3419	127	1	in	in	ADP
fsr-3419	127	2	section	section	NOUN
fsr-3419	127	3	8	8	NUM
fsr-3419	127	4	,	,	PUNCT
fsr-3419	127	5	we	we	PRON
fsr-3419	127	6	discuss	discuss	VERB
fsr-3419	127	7	our	our	PRON
fsr-3419	127	8	main	main	ADJ
fsr-3419	127	9	conclusions	conclusion	NOUN
fsr-3419	127	10	.	.	PUNCT
fsr-3419	128	1	2	2	X
fsr-3419	128	2	.	.	X
fsr-3419	128	3	definitions	definition	NOUN
fsr-3419	128	4	definition	definition	NOUN
fsr-3419	128	5	of	of	ADP
fsr-3419	128	6	basic	basic	ADJ
fsr-3419	128	7	variables	variable	NOUN
fsr-3419	128	8	:	:	PUNCT
fsr-3419	128	9	t	t	NOUN
fsr-3419	128	10	=	=	PUNCT
fsr-3419	128	11	time	time	NOUN
fsr-3419	128	12	(	(	PUNCT
fsr-3419	128	13	in	in	ADP
fsr-3419	128	14	years	year	NOUN
fsr-3419	128	15	)	)	PUNCT
fsr-3419	128	16	during	during	ADP
fsr-3419	128	17	retirement	retirement	NOUN
fsr-3419	128	18	tdeath	tdeath	NOUN
fsr-3419	128	19	=	=	PUNCT
fsr-3419	128	20	value	value	NOUN
fsr-3419	128	21	of	of	ADP
fsr-3419	128	22	t	t	NOUN
fsr-3419	128	23	when	when	SCONJ
fsr-3419	128	24	the	the	DET
fsr-3419	128	25	investor	investor	NOUN
fsr-3419	128	26	dies	die	VERB
fsr-3419	128	27	mt	mt	PROPN
fsr-3419	128	28	=	=	PROPN
fsr-3419	128	29	annual	annual	ADJ
fsr-3419	128	30	rate	rate	NOUN
fsr-3419	128	31	of	of	ADP
fsr-3419	128	32	return	return	NOUN
fsr-3419	128	33	,	,	PUNCT
fsr-3419	128	34	in	in	ADP
fsr-3419	128	35	real	real	ADJ
fsr-3419	128	36	dollars	dollar	NOUN
fsr-3419	128	37	,	,	PUNCT
fsr-3419	128	38	for	for	ADP
fsr-3419	128	39	stock	stock	NOUN
fsr-3419	128	40	in	in	ADP
fsr-3419	128	41	all	all	DET
fsr-3419	128	42	accounts	account	NOUN
fsr-3419	128	43	before	before	SCONJ
fsr-3419	128	44	dividends	dividend	NOUN
fsr-3419	128	45	are	be	AUX
fsr-3419	128	46	distributed	distribute	VERB
fsr-3419	128	47	.	.	PUNCT
fsr-3419	129	1	the	the	DET
fsr-3419	129	2	value	value	NOUN
fsr-3419	129	3	of	of	ADP
fsr-3419	129	4	mt	mt	PROPN
fsr-3419	129	5	can	can	AUX
fsr-3419	129	6	be	be	AUX
fsr-3419	129	7	chosen	choose	VERB
fsr-3419	129	8	to	to	PART
fsr-3419	129	9	vary	vary	VERB
fsr-3419	129	10	with	with	ADP
fsr-3419	129	11	time	time	NOUN
fsr-3419	129	12	,	,	PUNCT
fsr-3419	129	13	t.	t.	NOUN
fsr-3419	129	14	dt	dt	X
fsr-3419	130	1	=	=	PUNCT
fsr-3419	130	2	annual	annual	ADJ
fsr-3419	130	3	dividend	dividend	NOUN
fsr-3419	130	4	rate	rate	NOUN
fsr-3419	130	5	,	,	PUNCT
fsr-3419	130	6	where	where	SCONJ
fsr-3419	130	7	all	all	DET
fsr-3419	130	8	dividends	dividend	NOUN
fsr-3419	130	9	are	be	AUX
fsr-3419	130	10	assumed	assume	VERB
fsr-3419	130	11	to	to	PART
fsr-3419	130	12	be	be	AUX
fsr-3419	130	13	qualified	qualify	VERB
fsr-3419	130	14	,	,	PUNCT
fsr-3419	130	15	distributed	distribute	VERB
fsr-3419	130	16	at	at	ADP
fsr-3419	130	17	the	the	DET
fsr-3419	130	18	end	end	NOUN
fsr-3419	130	19	of	of	ADP
fsr-3419	130	20	the	the	DET
fsr-3419	130	21	year	year	NOUN
fsr-3419	130	22	,	,	PUNCT
fsr-3419	130	23	and	and	CCONJ
fsr-3419	130	24	may	may	AUX
fsr-3419	130	25	be	be	AUX
fsr-3419	130	26	consumed	consume	VERB
fsr-3419	130	27	or	or	CCONJ
fsr-3419	130	28	reinvested	reinveste	VERB
fsr-3419	130	29	.	.	PUNCT
fsr-3419	131	1	the	the	DET
fsr-3419	131	2	value	value	NOUN
fsr-3419	131	3	of	of	ADP
fsr-3419	131	4	dt	dt	NOUN
fsr-3419	131	5	can	can	AUX
fsr-3419	131	6	be	be	AUX
fsr-3419	131	7	chosen	choose	VERB
fsr-3419	131	8	to	to	PART
fsr-3419	131	9	vary	vary	VERB
fsr-3419	131	10	with	with	ADP
fsr-3419	131	11	time	time	NOUN
fsr-3419	131	12	,	,	PUNCT
fsr-3419	131	13	t.	t.	NOUN
fsr-3419	131	14	capital	capital	NOUN
fsr-3419	131	15	gain	gain	VERB
fsr-3419	131	16	distributions	distribution	NOUN
fsr-3419	131	17	from	from	ADP
fsr-3419	131	18	mutual	mutual	ADJ
fsr-3419	131	19	funds	fund	NOUN
fsr-3419	131	20	can	can	AUX
fsr-3419	131	21	also	also	ADV
fsr-3419	131	22	be	be	AUX
fsr-3419	131	23	included	include	VERB
fsr-3419	131	24	here	here	ADV
fsr-3419	131	25	if	if	SCONJ
fsr-3419	131	26	the	the	DET
fsr-3419	131	27	tax	tax	NOUN
fsr-3419	131	28	rates	rate	NOUN
fsr-3419	131	29	t	t	X
fsr-3419	131	30	div	div	PROPN
fsr-3419	131	31	and	and	CCONJ
fsr-3419	131	32	t	t	NOUN
fsr-3419	131	33	gains	gain	NOUN
fsr-3419	131	34	,	,	PUNCT
fsr-3419	131	35	defined	define	VERB
fsr-3419	131	36	just	just	ADV
fsr-3419	131	37	below	below	ADV
fsr-3419	131	38	,	,	PUNCT
fsr-3419	131	39	are	be	AUX
fsr-3419	131	40	equal	equal	ADJ
fsr-3419	131	41	.	.	PUNCT
fsr-3419	132	1	definition	definition	NOUN
fsr-3419	132	2	of	of	ADP
fsr-3419	132	3	tax	tax	NOUN
fsr-3419	132	4	rates	rate	NOUN
fsr-3419	132	5	:	:	PUNCT
fsr-3419	132	6	tdiv	tdiv	ADJ
fsr-3419	132	7	=	=	NOUN
fsr-3419	132	8	tax	tax	NOUN
fsr-3419	132	9	rate	rate	NOUN
fsr-3419	132	10	on	on	ADP
fsr-3419	132	11	qualified	qualified	ADJ
fsr-3419	132	12	dividends	dividend	NOUN
fsr-3419	132	13	tgains	tgain	NOUN
fsr-3419	132	14	=	=	NOUN
fsr-3419	132	15	tax	tax	NOUN
fsr-3419	132	16	rate	rate	NOUN
fsr-3419	132	17	on	on	ADP
fsr-3419	132	18	long	long	ADJ
fsr-3419	132	19	-	-	PUNCT
fsr-3419	132	20	term	term	NOUN
fsr-3419	132	21	capital	capital	NOUN
fsr-3419	132	22	gains	gain	VERB
fsr-3419	132	23	tmarg	tmarg	NOUN
fsr-3419	132	24	=	=	PUNCT
fsr-3419	132	25	the	the	DET
fsr-3419	132	26	marginal	marginal	ADJ
fsr-3419	132	27	income	income	NOUN
fsr-3419	132	28	tax	tax	NOUN
fsr-3419	132	29	rate	rate	NOUN
fsr-3419	132	30	associated	associate	VERB
fsr-3419	132	31	to	to	ADP
fsr-3419	132	32	a	a	DET
fsr-3419	132	33	given	give	VERB
fsr-3419	132	34	tax	tax	NOUN
fsr-3419	132	35	bracket	bracket	NOUN
fsr-3419	132	36	.	.	PUNCT
fsr-3419	133	1	t	t	NOUN
fsr-3419	133	2	heir	heir	NOUN
fsr-3419	133	3	=	=	SYM
fsr-3419	133	4	effective	effective	ADJ
fsr-3419	133	5	marginal	marginal	ADJ
fsr-3419	133	6	income	income	NOUN
fsr-3419	133	7	tax	tax	NOUN
fsr-3419	133	8	rate	rate	NOUN
fsr-3419	133	9	for	for	ADP
fsr-3419	133	10	the	the	DET
fsr-3419	133	11	heir	heir	NOUN
fsr-3419	133	12	or	or	CCONJ
fsr-3419	133	13	heirs	heir	NOUN
fsr-3419	133	14	,	,	PUNCT
fsr-3419	133	15	which	which	PRON
fsr-3419	133	16	is	be	AUX
fsr-3419	133	17	applicable	applicable	ADJ
fsr-3419	133	18	to	to	ADP
fsr-3419	133	19	distributions	distribution	NOUN
fsr-3419	133	20	from	from	ADP
fsr-3419	133	21	an	an	DET
fsr-3419	133	22	inherited	inherit	VERB
fsr-3419	133	23	tda	tda	NOUN
fsr-3419	133	24	definition	definition	NOUN
fsr-3419	133	25	of	of	ADP
fsr-3419	133	26	a	a	PRON
fsr-3419	133	27	,	,	PUNCT
fsr-3419	133	28	the	the	DET
fsr-3419	133	29	heir	heir	NOUN
fsr-3419	133	30	’s	’s	PART
fsr-3419	133	31	discount	discount	NOUN
fsr-3419	133	32	factor	factor	NOUN
fsr-3419	133	33	for	for	ADP
fsr-3419	133	34	inherited	inherit	VERB
fsr-3419	133	35	taxable	taxable	ADJ
fsr-3419	133	36	stock	stock	NOUN
fsr-3419	133	37	:	:	PUNCT
fsr-3419	133	38	should	should	AUX
fsr-3419	133	39	the	the	DET
fsr-3419	133	40	heir	heir	NOUN
fsr-3419	133	41	immediately	immediately	ADV
fsr-3419	133	42	liquidate	liquidate	VERB
fsr-3419	133	43	their	their	PRON
fsr-3419	133	44	inheritance	inheritance	NOUN
fsr-3419	133	45	,	,	PUNCT
fsr-3419	133	46	they	they	PRON
fsr-3419	133	47	will	will	AUX
fsr-3419	133	48	fail	fail	VERB
fsr-3419	133	49	to	to	PART
fsr-3419	133	50	take	take	VERB
fsr-3419	133	51	advantage	advantage	NOUN
fsr-3419	133	52	of	of	ADP
fsr-3419	133	53	the	the	DET
fsr-3419	133	54	additional	additional	ADJ
fsr-3419	133	55	tax	tax	NOUN
fsr-3419	133	56	advantages	advantage	NOUN
fsr-3419	133	57	that	that	PRON
fsr-3419	133	58	occur	occur	VERB
fsr-3419	133	59	over	over	ADP
fsr-3419	133	60	time	time	NOUN
fsr-3419	133	61	for	for	ADP
fsr-3419	133	62	a	a	DET
fsr-3419	133	63	tda	tda	NOUN
fsr-3419	133	64	or	or	CCONJ
fsr-3419	133	65	a	a	DET
fsr-3419	133	66	roth	roth	NOUN
fsr-3419	133	67	account	account	NOUN
fsr-3419	133	68	,	,	PUNCT
fsr-3419	133	69	though	though	SCONJ
fsr-3419	133	70	not	not	PART
fsr-3419	133	71	for	for	ADP
fsr-3419	133	72	a	a	DET
fsr-3419	133	73	taxable	taxable	ADJ
fsr-3419	133	74	stock	stock	NOUN
fsr-3419	133	75	account	account	NOUN
fsr-3419	133	76	.	.	PUNCT
fsr-3419	134	1	these	these	DET
fsr-3419	134	2	advantages	advantage	NOUN
fsr-3419	134	3	for	for	ADP
fsr-3419	134	4	the	the	DET
fsr-3419	134	5	inherited	inherit	VERB
fsr-3419	134	6	tda	tda	NOUN
fsr-3419	134	7	or	or	CCONJ
fsr-3419	134	8	roth	roth	PROPN
fsr-3419	134	9	accounts	account	NOUN
fsr-3419	134	10	are	be	AUX
fsr-3419	134	11	maximized	maximize	VERB
fsr-3419	134	12	by	by	ADP
fsr-3419	134	13	the	the	DET
fsr-3419	134	14	heir	heir	NOUN
fsr-3419	134	15	only	only	ADV
fsr-3419	134	16	taking	take	VERB
fsr-3419	134	17	out	out	ADP
fsr-3419	134	18	rmds	rmds	NOUN
fsr-3419	134	19	.	.	PUNCT
fsr-3419	135	1	the	the	DET
fsr-3419	135	2	value	value	NOUN
fsr-3419	135	3	of	of	ADP
fsr-3419	135	4	what	what	PRON
fsr-3419	135	5	we	we	PRON
fsr-3419	135	6	will	will	AUX
fsr-3419	135	7	call	call	VERB
fsr-3419	135	8	the	the	DET
fsr-3419	135	9	heir	heir	NOUN
fsr-3419	135	10	’s	’s	PART
fsr-3419	135	11	discount	discount	NOUN
fsr-3419	135	12	factor	factor	NOUN
fsr-3419	135	13	a	a	PRON
fsr-3419	135	14	will	will	AUX
fsr-3419	135	15	measure	measure	VERB
fsr-3419	135	16	how	how	SCONJ
fsr-3419	135	17	much	much	ADJ
fsr-3419	135	18	additional	additional	ADJ
fsr-3419	135	19	tax	tax	NOUN
fsr-3419	135	20	efficiency	efficiency	NOUN
fsr-3419	135	21	the	the	DET
fsr-3419	135	22	heir	heir	NOUN
fsr-3419	135	23	receives	receive	VERB
fsr-3419	135	24	due	due	ADJ
fsr-3419	135	25	to	to	ADP
fsr-3419	135	26	the	the	DET
fsr-3419	135	27	speed	speed	NOUN
fsr-3419	135	28	at	at	ADP
fsr-3419	135	29	which	which	PRON
fsr-3419	135	30	they	they	PRON
fsr-3419	135	31	liquidate	liquidate	VERB
fsr-3419	135	32	their	their	PRON
fsr-3419	135	33	inherited	inherit	VERB
fsr-3419	135	34	tda	tda	NOUN
fsr-3419	135	35	and	and	CCONJ
fsr-3419	135	36	roth	roth	PROPN
fsr-3419	135	37	account	account	PROPN
fsr-3419	135	38	.	.	PUNCT
fsr-3419	136	1	comparing	compare	VERB
fsr-3419	136	2	the	the	DET
fsr-3419	136	3	worth	worth	NOUN
fsr-3419	136	4	of	of	ADP
fsr-3419	136	5	inherited	inherit	VERB
fsr-3419	136	6	roth	roth	NOUN
fsr-3419	136	7	money	money	NOUN
fsr-3419	136	8	to	to	AUX
fsr-3419	136	9	inherited	inherit	VERB
fsr-3419	136	10	tda	tda	NOUN
fsr-3419	136	11	money	money	NOUN
fsr-3419	136	12	is	be	AUX
fsr-3419	136	13	straightforward	straightforward	ADJ
fsr-3419	136	14	,	,	PUNCT
fsr-3419	136	15	because	because	SCONJ
fsr-3419	136	16	at	at	ADP
fsr-3419	136	17	t	t	PROPN
fsr-3419	136	18	¼	¼	NOUN
fsr-3419	136	19	tdeath	tdeath	NOUN
fsr-3419	136	20	inheriting	inherit	VERB
fsr-3419	136	21	a	a	DET
fsr-3419	136	22	dollar	dollar	NOUN
fsr-3419	136	23	of	of	ADP
fsr-3419	136	24	j.	j.	PROPN
fsr-3419	136	25	dilellio	dilellio	PROPN
fsr-3419	136	26	,	,	PUNCT
fsr-3419	136	27	d.	d.	PROPN
fsr-3419	136	28	ostrov	ostrov	PROPN
fsr-3419	136	29	/	/	SYM
fsr-3419	136	30	financial	financial	ADJ
fsr-3419	136	31	services	service	NOUN
fsr-3419	136	32	review	review	VERB
fsr-3419	136	33	28	28	NUM
fsr-3419	136	34	(	(	PUNCT
fsr-3419	136	35	2020	2020	NUM
fsr-3419	136	36	)	)	PUNCT
fsr-3419	136	37	67–95	67–95	NUM
fsr-3419	136	38	73	73	NUM
fsr-3419	136	39	roth	roth	PROPN
fsr-3419	136	40	money	money	NOUN
fsr-3419	136	41	is	be	AUX
fsr-3419	136	42	equivalent	equivalent	ADJ
fsr-3419	136	43	to	to	ADP
fsr-3419	136	44	inheriting	inherit	VERB
fsr-3419	136	45	1	1	NUM
fsr-3419	136	46	1	1	NUM
fsr-3419	136	47	-	-	PUNCT
fsr-3419	136	48	their	their	PRON
fsr-3419	136	49	dollars	dollar	NOUN
fsr-3419	136	50	of	of	ADP
fsr-3419	136	51	tda	tda	NOUN
fsr-3419	136	52	money	money	NOUN
fsr-3419	136	53	.	.	PUNCT
fsr-3419	137	1	comparing	compare	VERB
fsr-3419	137	2	the	the	DET
fsr-3419	137	3	worth	worth	NOUN
fsr-3419	137	4	of	of	ADP
fsr-3419	137	5	inherited	inherit	VERB
fsr-3419	137	6	roth	roth	NOUN
fsr-3419	137	7	money	money	NOUN
fsr-3419	137	8	to	to	PART
fsr-3419	137	9	inherited	inherit	VERB
fsr-3419	137	10	taxable	taxable	ADJ
fsr-3419	137	11	stock	stock	NOUN
fsr-3419	137	12	money	money	NOUN
fsr-3419	137	13	is	be	AUX
fsr-3419	137	14	where	where	SCONJ
fsr-3419	137	15	a	a	PRON
fsr-3419	137	16	comes	come	VERB
fsr-3419	137	17	in	in	ADP
fsr-3419	137	18	.	.	PUNCT
fsr-3419	138	1	we	we	PRON
fsr-3419	138	2	define	define	VERB
fsr-3419	138	3	the	the	DET
fsr-3419	138	4	discount	discount	NOUN
fsr-3419	138	5	factor	factor	NOUN
fsr-3419	138	6	a≤	a≤	ADP
fsr-3419	138	7	1	1	NUM
fsr-3419	138	8	,	,	PUNCT
fsr-3419	138	9	so	so	SCONJ
fsr-3419	138	10	that	that	SCONJ
fsr-3419	138	11	inheriting	inherit	VERB
fsr-3419	138	12	a	a	DET
fsr-3419	138	13	dollar	dollar	NOUN
fsr-3419	138	14	of	of	ADP
fsr-3419	138	15	roth	roth	NOUN
fsr-3419	138	16	or	or	CCONJ
fsr-3419	138	17	tda	tda	NOUN
fsr-3419	138	18	money	money	NOUN
fsr-3419	138	19	at	at	ADP
fsr-3419	138	20	t	t	PROPN
fsr-3419	138	21	¼	¼	NOUN
fsr-3419	138	22	tdeath	tdeath	NOUN
fsr-3419	138	23	is	be	AUX
fsr-3419	138	24	equivalent	equivalent	ADJ
fsr-3419	138	25	to	to	ADP
fsr-3419	138	26	inheriting	inherit	VERB
fsr-3419	138	27	1	1	NUM
fsr-3419	138	28	a	a	DET
fsr-3419	138	29	dollars	dollar	NOUN
fsr-3419	138	30	of	of	ADP
fsr-3419	138	31	taxable	taxable	ADJ
fsr-3419	138	32	money	money	NOUN
fsr-3419	138	33	at	at	ADP
fsr-3419	138	34	t	t	PROPN
fsr-3419	138	35	¼	¼	NOUN
fsr-3419	138	36	tdeath	tdeath	NOUN
fsr-3419	138	37	.	.	PUNCT
fsr-3419	139	1	if	if	SCONJ
fsr-3419	139	2	an	an	DET
fsr-3419	139	3	heir	heir	NOUN
fsr-3419	139	4	immediately	immediately	ADV
fsr-3419	139	5	liquidates	liquidate	VERB
fsr-3419	139	6	their	their	PRON
fsr-3419	139	7	inherited	inherit	VERB
fsr-3419	139	8	tdas	tda	NOUN
fsr-3419	139	9	and	and	CCONJ
fsr-3419	139	10	roth	roth	PROPN
fsr-3419	139	11	accounts	account	NOUN
fsr-3419	139	12	,	,	PUNCT
fsr-3419	139	13	then	then	ADV
fsr-3419	139	14	a=	a=	VERB
fsr-3419	139	15	1	1	X
fsr-3419	139	16	.	.	PUNCT
fsr-3419	140	1	it	it	PRON
fsr-3419	140	2	is	be	AUX
fsr-3419	140	3	beneficial	beneficial	ADJ
fsr-3419	140	4	to	to	ADP
fsr-3419	140	5	the	the	DET
fsr-3419	140	6	heir	heir	NOUN
fsr-3419	140	7	to	to	PART
fsr-3419	140	8	obtain	obtain	VERB
fsr-3419	140	9	a	a	DET
fsr-3419	140	10	lower	low	ADJ
fsr-3419	140	11	value	value	NOUN
fsr-3419	140	12	of	of	ADP
fsr-3419	140	13	a	a	DET
fsr-3419	140	14	low	low	NOUN
fsr-3419	140	15	by	by	ADP
fsr-3419	140	16	stretching	stretch	VERB
fsr-3419	140	17	out	out	ADP
fsr-3419	140	18	the	the	DET
fsr-3419	140	19	liquidation	liquidation	NOUN
fsr-3419	140	20	of	of	ADP
fsr-3419	140	21	these	these	DET
fsr-3419	140	22	accounts	account	NOUN
fsr-3419	140	23	.	.	PUNCT
fsr-3419	141	1	in	in	ADP
fsr-3419	141	2	appendix	appendix	NOUN
fsr-3419	141	3	2	2	NUM
fsr-3419	141	4	of	of	ADP
fsr-3419	141	5	dilellio	dilellio	NOUN
fsr-3419	141	6	and	and	CCONJ
fsr-3419	141	7	ostrov	ostrov	NOUN
fsr-3419	141	8	(	(	PUNCT
fsr-3419	141	9	2018	2018	NUM
fsr-3419	141	10	)	)	PUNCT
fsr-3419	141	11	,	,	PUNCT
fsr-3419	141	12	we	we	PRON
fsr-3419	141	13	compute	compute	VERB
fsr-3419	141	14	explicit	explicit	ADJ
fsr-3419	141	15	formulas	formula	NOUN
fsr-3419	141	16	for	for	ADP
fsr-3419	141	17	the	the	DET
fsr-3419	141	18	lower	low	ADJ
fsr-3419	141	19	bound	bind	VERB
fsr-3419	141	20	on	on	ADP
fsr-3419	141	21	a	a	PRON
fsr-3419	141	22	,	,	PUNCT
fsr-3419	141	23	corresponding	correspond	VERB
fsr-3419	141	24	to	to	ADP
fsr-3419	141	25	an	an	DET
fsr-3419	141	26	heir	heir	NOUN
fsr-3419	141	27	being	be	AUX
fsr-3419	141	28	wise	wise	ADJ
fsr-3419	141	29	and	and	CCONJ
fsr-3419	141	30	only	only	ADV
fsr-3419	141	31	taking	take	VERB
fsr-3419	141	32	rmds	rmds	NOUN
fsr-3419	141	33	from	from	ADP
fsr-3419	141	34	inherited	inherit	VERB
fsr-3419	141	35	tdas	tda	NOUN
fsr-3419	141	36	and	and	CCONJ
fsr-3419	141	37	roth	roth	PROPN
fsr-3419	141	38	accounts	account	NOUN
fsr-3419	141	39	.	.	PUNCT
fsr-3419	142	1	under	under	ADP
fsr-3419	142	2	typical	typical	ADJ
fsr-3419	142	3	circumstances	circumstance	NOUN
fsr-3419	142	4	,	,	PUNCT
fsr-3419	142	5	we	we	PRON
fsr-3419	142	6	find	find	VERB
fsr-3419	142	7	this	this	PRON
fsr-3419	142	8	lower	lower	ADV
fsr-3419	142	9	bound	bind	VERB
fsr-3419	142	10	to	to	PART
fsr-3419	142	11	be	be	AUX
fsr-3419	142	12	near	near	ADP
fsr-3419	142	13	0.75	0.75	NUM
fsr-3419	142	14	;	;	PUNCT
fsr-3419	142	15	that	that	PRON
fsr-3419	142	16	is	is	ADV
fsr-3419	142	17	,	,	PUNCT
fsr-3419	142	18	0.75≤	0.75≤	NOUN
fsr-3419	142	19	a≤	a≤	PRON
fsr-3419	142	20	1	1	NUM
fsr-3419	142	21	.	.	PUNCT
fsr-3419	143	1	definition	definition	NOUN
fsr-3419	143	2	of	of	ADP
fsr-3419	143	3	the	the	DET
fsr-3419	143	4	index	index	NOUN
fsr-3419	143	5	j	j	PROPN
fsr-3419	143	6	,	,	PUNCT
fsr-3419	143	7	“	"	PUNCT
fsr-3419	143	8	lot	lot	NOUN
fsr-3419	143	9	j	j	PROPN
fsr-3419	143	10	of	of	ADP
fsr-3419	143	11	stock	stock	NOUN
fsr-3419	143	12	,	,	PUNCT
fsr-3419	143	13	”	"	PUNCT
fsr-3419	143	14	and	and	CCONJ
fsr-3419	143	15	jmax	jmax	NOUN
fsr-3419	143	16	:	:	PUNCT
fsr-3419	143	17	because	because	SCONJ
fsr-3419	143	18	the	the	DET
fsr-3419	143	19	cost	cost	NOUN
fsr-3419	143	20	basis	basis	NOUN
fsr-3419	143	21	of	of	ADP
fsr-3419	143	22	a	a	DET
fsr-3419	143	23	stock	stock	NOUN
fsr-3419	143	24	’s	’s	PART
fsr-3419	143	25	lot	lot	NOUN
fsr-3419	143	26	depends	depend	VERB
fsr-3419	143	27	on	on	ADP
fsr-3419	143	28	the	the	DET
fsr-3419	143	29	stock	stock	NOUN
fsr-3419	143	30	’s	’s	PART
fsr-3419	143	31	purchase	purchase	NOUN
fsr-3419	143	32	date	date	NOUN
fsr-3419	143	33	,	,	PUNCT
fsr-3419	143	34	we	we	PRON
fsr-3419	143	35	attach	attach	VERB
fsr-3419	143	36	a	a	DET
fsr-3419	143	37	new	new	ADJ
fsr-3419	143	38	index	index	NOUN
fsr-3419	143	39	,	,	PUNCT
fsr-3419	143	40	j	j	PROPN
fsr-3419	143	41	,	,	PUNCT
fsr-3419	143	42	to	to	ADP
fsr-3419	143	43	each	each	DET
fsr-3419	143	44	successive	successive	ADJ
fsr-3419	143	45	stock	stock	NOUN
fsr-3419	143	46	purchase	purchase	NOUN
fsr-3419	143	47	in	in	ADP
fsr-3419	143	48	the	the	DET
fsr-3419	143	49	retiree	retiree	NOUN
fsr-3419	143	50	’s	’s	PART
fsr-3419	143	51	taxable	taxable	ADJ
fsr-3419	143	52	account	account	NOUN
fsr-3419	143	53	.	.	PUNCT
fsr-3419	144	1	all	all	DET
fsr-3419	144	2	stock	stock	NOUN
fsr-3419	144	3	purchased	purchase	VERB
fsr-3419	144	4	at	at	ADP
fsr-3419	144	5	the	the	DET
fsr-3419	144	6	same	same	ADJ
fsr-3419	144	7	time	time	NOUN
fsr-3419	144	8	,	,	PUNCT
fsr-3419	144	9	indexed	index	VERB
fsr-3419	144	10	by	by	ADP
fsr-3419	144	11	j	j	PROPN
fsr-3419	144	12	,	,	PUNCT
fsr-3419	144	13	will	will	AUX
fsr-3419	144	14	be	be	AUX
fsr-3419	144	15	referred	refer	VERB
fsr-3419	144	16	to	to	ADP
fsr-3419	144	17	as	as	ADP
fsr-3419	144	18	the	the	DET
fsr-3419	144	19	“	"	PUNCT
fsr-3419	144	20	lot	lot	NOUN
fsr-3419	144	21	j	j	PROPN
fsr-3419	144	22	of	of	ADP
fsr-3419	144	23	stock	stock	NOUN
fsr-3419	144	24	.	.	PUNCT
fsr-3419	144	25	”	"	PUNCT
fsr-3419	145	1	for	for	ADP
fsr-3419	145	2	example	example	NOUN
fsr-3419	145	3	,	,	PUNCT
fsr-3419	145	4	“	"	PUNCT
fsr-3419	145	5	lot	lot	NOUN
fsr-3419	145	6	4	4	NUM
fsr-3419	145	7	of	of	ADP
fsr-3419	145	8	stock	stock	NOUN
fsr-3419	145	9	”	"	PUNCT
fsr-3419	145	10	would	would	AUX
fsr-3419	145	11	be	be	AUX
fsr-3419	145	12	the	the	DET
fsr-3419	145	13	fourth	fourth	ADJ
fsr-3419	145	14	oldest	old	ADJ
fsr-3419	145	15	lot	lot	NOUN
fsr-3419	145	16	of	of	ADP
fsr-3419	145	17	stock	stock	NOUN
fsr-3419	145	18	in	in	ADP
fsr-3419	145	19	the	the	DET
fsr-3419	145	20	retiree	retiree	NOUN
fsr-3419	145	21	’s	’s	PART
fsr-3419	145	22	taxable	taxable	ADJ
fsr-3419	145	23	account	account	NOUN
fsr-3419	145	24	.	.	PUNCT
fsr-3419	146	1	the	the	DET
fsr-3419	146	2	index	index	NOUN
fsr-3419	146	3	jmax	jmax	PROPN
fsr-3419	146	4	corresponds	correspond	VERB
fsr-3419	146	5	to	to	ADP
fsr-3419	146	6	the	the	DET
fsr-3419	146	7	total	total	ADJ
fsr-3419	146	8	number	number	NOUN
fsr-3419	146	9	of	of	ADP
fsr-3419	146	10	different	different	ADJ
fsr-3419	146	11	tax	tax	NOUN
fsr-3419	146	12	lots	lot	NOUN
fsr-3419	146	13	held	hold	VERB
fsr-3419	146	14	by	by	ADP
fsr-3419	146	15	the	the	DET
fsr-3419	146	16	retiree	retiree	NOUN
fsr-3419	146	17	.	.	PUNCT
fsr-3419	147	1	when	when	SCONJ
fsr-3419	147	2	dividends	dividend	NOUN
fsr-3419	147	3	are	be	AUX
fsr-3419	147	4	not	not	PART
fsr-3419	147	5	immediately	immediately	ADV
fsr-3419	147	6	used	use	VERB
fsr-3419	147	7	for	for	ADP
fsr-3419	147	8	consumption	consumption	NOUN
fsr-3419	147	9	,	,	PUNCT
fsr-3419	147	10	they	they	PRON
fsr-3419	147	11	will	will	AUX
fsr-3419	147	12	be	be	AUX
fsr-3419	147	13	used	use	VERB
fsr-3419	147	14	to	to	PART
fsr-3419	147	15	purchase	purchase	VERB
fsr-3419	147	16	more	more	ADV
fsr-3419	147	17	stock,5forming	stock,5forme	VERB
fsr-3419	147	18	a	a	DET
fsr-3419	147	19	new	new	ADJ
fsr-3419	147	20	lot	lot	NOUN
fsr-3419	147	21	and	and	CCONJ
fsr-3419	147	22	increasing	increase	VERB
fsr-3419	147	23	the	the	DET
fsr-3419	147	24	value	value	NOUN
fsr-3419	147	25	of	of	ADP
fsr-3419	147	26	jmax	jmax	NOUN
fsr-3419	147	27	by	by	ADP
fsr-3419	147	28	one	one	NUM
fsr-3419	147	29	.	.	PUNCT
fsr-3419	148	1	if	if	SCONJ
fsr-3419	148	2	a	a	DET
fsr-3419	148	3	lot	lot	NOUN
fsr-3419	148	4	is	be	AUX
fsr-3419	148	5	completely	completely	ADV
fsr-3419	148	6	consumed	consume	VERB
fsr-3419	148	7	by	by	ADP
fsr-3419	148	8	the	the	DET
fsr-3419	148	9	retiree	retiree	NOUN
fsr-3419	148	10	,	,	PUNCT
fsr-3419	148	11	then	then	ADV
fsr-3419	148	12	jmax	jmax	PROPN
fsr-3419	148	13	is	be	AUX
fsr-3419	148	14	reduced	reduce	VERB
fsr-3419	148	15	by	by	ADP
fsr-3419	148	16	one	one	NUM
fsr-3419	148	17	.	.	PUNCT
fsr-3419	149	1	definition	definition	NOUN
fsr-3419	149	2	of	of	ADP
fsr-3419	149	3	ωt	ωt	PROPN
fsr-3419	149	4	j	j	PROPN
fsr-3419	149	5	:	:	PUNCT
fsr-3419	149	6	for	for	ADP
fsr-3419	149	7	the	the	DET
fsr-3419	149	8	lot	lot	NOUN
fsr-3419	149	9	j	j	PROPN
fsr-3419	149	10	of	of	ADP
fsr-3419	149	11	stock	stock	NOUN
fsr-3419	149	12	at	at	ADP
fsr-3419	149	13	time	time	NOUN
fsr-3419	149	14	t	t	PROPN
fsr-3419	149	15	,	,	PUNCT
fsr-3419	149	16	we	we	PRON
fsr-3419	149	17	define	define	VERB
fsr-3419	149	18	v	v	ADP
fsr-3419	149	19	j	j	PROPN
fsr-3419	149	20	t	t	PROPN
fsr-3419	149	21	=	=	PUNCT
fsr-3419	149	22	the	the	DET
fsr-3419	149	23	fraction	fraction	NOUN
fsr-3419	149	24	at	at	ADP
fsr-3419	149	25	time	time	NOUN
fsr-3419	149	26	t	t	PROPN
fsr-3419	149	27	of	of	ADP
fsr-3419	149	28	the	the	DET
fsr-3419	149	29	worth	worth	NOUN
fsr-3419	149	30	of	of	ADP
fsr-3419	149	31	lot	lot	NOUN
fsr-3419	149	32	j	j	PROPN
fsr-3419	149	33	of	of	ADP
fsr-3419	149	34	stock	stock	NOUN
fsr-3419	149	35	that	that	PRON
fsr-3419	149	36	is	be	AUX
fsr-3419	149	37	equal	equal	ADJ
fsr-3419	149	38	to	to	ADP
fsr-3419	149	39	its	its	PRON
fsr-3419	149	40	cost	cost	NOUN
fsr-3419	149	41	basis	basis	NOUN
fsr-3419	149	42	.	.	PUNCT
fsr-3419	150	1	for	for	ADP
fsr-3419	150	2	example	example	NOUN
fsr-3419	150	3	,	,	PUNCT
fsr-3419	150	4	let	let	VERB
fsr-3419	150	5	’s	’s	PRON
fsr-3419	150	6	say	say	VERB
fsr-3419	150	7	that	that	SCONJ
fsr-3419	150	8	$	$	SYM
fsr-3419	150	9	20	20	NUM
fsr-3419	150	10	was	be	AUX
fsr-3419	150	11	used	use	VERB
fsr-3419	150	12	to	to	PART
fsr-3419	150	13	purchase	purchase	VERB
fsr-3419	150	14	the	the	DET
fsr-3419	150	15	original	original	ADJ
fsr-3419	150	16	stock	stock	NOUN
fsr-3419	150	17	in	in	ADP
fsr-3419	150	18	the	the	DET
fsr-3419	150	19	portfolio	portfolio	NOUN
fsr-3419	150	20	.	.	PUNCT
fsr-3419	151	1	if	if	SCONJ
fsr-3419	151	2	,	,	PUNCT
fsr-3419	151	3	15	15	NUM
fsr-3419	151	4	years	year	NOUN
fsr-3419	151	5	into	into	ADP
fsr-3419	151	6	our	our	PRON
fsr-3419	151	7	algorithm	algorithm	NOUN
fsr-3419	151	8	’s	’s	PART
fsr-3419	151	9	projection	projection	NOUN
fsr-3419	151	10	,	,	PUNCT
fsr-3419	151	11	that	that	DET
fsr-3419	151	12	lot	lot	NOUN
fsr-3419	151	13	of	of	ADP
fsr-3419	151	14	stock	stock	NOUN
fsr-3419	151	15	is	be	AUX
fsr-3419	151	16	projected	project	VERB
fsr-3419	151	17	to	to	PART
fsr-3419	151	18	be	be	AUX
fsr-3419	151	19	worth	worth	ADJ
fsr-3419	151	20	$	$	SYM
fsr-3419	151	21	100	100	NUM
fsr-3419	151	22	,	,	PUNCT
fsr-3419	151	23	then	then	ADV
fsr-3419	151	24	v	v	NOUN
fsr-3419	151	25	1	1	NUM
fsr-3419	151	26	15	15	NUM
fsr-3419	151	27	=	=	SYM
fsr-3419	151	28	0.2	0.2	NUM
fsr-3419	151	29	.	.	PUNCT
fsr-3419	152	1	note	note	VERB
fsr-3419	152	2	that	that	SCONJ
fsr-3419	152	3	when	when	SCONJ
fsr-3419	152	4	a	a	DET
fsr-3419	152	5	new	new	ADJ
fsr-3419	152	6	lot	lot	NOUN
fsr-3419	152	7	of	of	ADP
fsr-3419	152	8	stock	stock	NOUN
fsr-3419	152	9	such	such	ADJ
fsr-3419	152	10	as	as	ADP
fsr-3419	152	11	reinvested	reinveste	VERB
fsr-3419	152	12	dividends	dividend	NOUN
fsr-3419	152	13	is	be	AUX
fsr-3419	152	14	created	create	VERB
fsr-3419	152	15	,	,	PUNCT
fsr-3419	152	16	we	we	PRON
fsr-3419	152	17	initially	initially	ADV
fsr-3419	152	18	have	have	VERB
fsr-3419	152	19	v	v	ADP
fsr-3419	152	20	jmax	jmax	PROPN
fsr-3419	152	21	t	t	NOUN
fsr-3419	153	1	=	=	SYM
fsr-3419	153	2	1	1	NUM
fsr-3419	153	3	for	for	ADP
fsr-3419	153	4	this	this	DET
fsr-3419	153	5	new	new	ADJ
fsr-3419	153	6	lot	lot	NOUN
fsr-3419	153	7	j	j	PROPN
fsr-3419	153	8	¼	¼	NOUN
fsr-3419	153	9	jmax	jmax	NOUN
fsr-3419	153	10	of	of	ADP
fsr-3419	153	11	stock	stock	NOUN
fsr-3419	153	12	,	,	PUNCT
fsr-3419	153	13	because	because	SCONJ
fsr-3419	153	14	there	there	PRON
fsr-3419	153	15	are	be	VERB
fsr-3419	153	16	no	no	DET
fsr-3419	153	17	capital	capital	NOUN
fsr-3419	153	18	gains	gain	NOUN
fsr-3419	153	19	yet	yet	ADV
fsr-3419	153	20	.	.	PUNCT
fsr-3419	154	1	each	each	DET
fsr-3419	154	2	year	year	NOUN
fsr-3419	154	3	,	,	PUNCT
fsr-3419	154	4	each	each	DET
fsr-3419	154	5	group	group	NOUN
fsr-3419	154	6	of	of	ADP
fsr-3419	154	7	stock	stock	NOUN
fsr-3419	154	8	,	,	PUNCT
fsr-3419	154	9	in	in	ADP
fsr-3419	154	10	real	real	ADJ
fsr-3419	154	11	dollars	dollar	NOUN
fsr-3419	154	12	,	,	PUNCT
fsr-3419	154	13	becomes	become	VERB
fsr-3419	154	14	worth	worth	ADJ
fsr-3419	154	15	1þmtð	1þmtð	PROPN
fsr-3419	154	16	þ	þ	PROPN
fsr-3419	154	17	1	1	NUM
fsr-3419	154	18	�	�	PROPN
fsr-3419	154	19	dð	dð	NOUN
fsr-3419	154	20	þ	þ	PROPN
fsr-3419	154	21	times	time	NOUN
fsr-3419	154	22	its	its	PRON
fsr-3419	154	23	previous	previous	ADJ
fsr-3419	154	24	year	year	NOUN
fsr-3419	154	25	’s	’s	PART
fsr-3419	154	26	worth	worth	NOUN
fsr-3419	154	27	.	.	PUNCT
fsr-3419	155	1	given	give	VERB
fsr-3419	155	2	this	this	PRON
fsr-3419	155	3	,	,	PUNCT
fsr-3419	155	4	for	for	ADP
fsr-3419	155	5	each	each	DET
fsr-3419	155	6	lot	lot	NOUN
fsr-3419	155	7	j	j	PROPN
fsr-3419	155	8	in	in	ADP
fsr-3419	155	9	year	year	NOUN
fsr-3419	155	10	t	t	PROPN
fsr-3419	155	11	þ	þ	PROPN
fsr-3419	155	12	1	1	NUM
fsr-3419	155	13	,	,	PUNCT
fsr-3419	155	14	we	we	PRON
fsr-3419	155	15	have	have	VERB
fsr-3419	155	16	that	that	PRON
fsr-3419	155	17	v	v	NUM
fsr-3419	155	18	j	j	PROPN
fsr-3419	155	19	tþ1	tþ1	VERB
fsr-3419	155	20	¼	¼	NOUN
fsr-3419	155	21	v	v	ADP
fsr-3419	155	22	j	j	PROPN
fsr-3419	155	23	t	t	PROPN
fsr-3419	155	24	1þmtð	1þmtð	PROPN
fsr-3419	155	25	þ	þ	PROPN
fsr-3419	155	26	1	1	NUM
fsr-3419	155	27	�	�	PROPN
fsr-3419	155	28	dtð	dtð	NOUN
fsr-3419	155	29	þ	þ	PROPN
fsr-3419	155	30	:	:	PUNCT
fsr-3419	155	31	for	for	ADP
fsr-3419	155	32	an	an	DET
fsr-3419	155	33	investor	investor	NOUN
fsr-3419	155	34	that	that	PRON
fsr-3419	155	35	sells	sell	VERB
fsr-3419	155	36	stocks	stock	NOUN
fsr-3419	155	37	with	with	ADP
fsr-3419	155	38	losses	loss	NOUN
fsr-3419	155	39	,	,	PUNCT
fsr-3419	155	40	we	we	PRON
fsr-3419	155	41	have	have	VERB
fsr-3419	155	42	that6	that6	PROPN
fsr-3419	156	1	v	v	ADP
fsr-3419	156	2	1	1	NUM
fsr-3419	156	3	t	t	NOUN
fsr-3419	156	4	≤v	≤v	PROPN
fsr-3419	156	5	2	2	NUM
fsr-3419	156	6	t	t	PROPN
fsr-3419	156	7	≤	≤	NUM
fsr-3419	156	8	�	�	PROPN
fsr-3419	156	9	�	�	PROPN
fsr-3419	156	10	�	�	PROPN
fsr-3419	156	11	≤v	≤v	PROPN
fsr-3419	156	12	jmax	jmax	PROPN
fsr-3419	156	13	t	t	PROPN
fsr-3419	156	14	:	:	PUNCT
fsr-3419	156	15	3	3	X
fsr-3419	156	16	.	.	X
fsr-3419	156	17	financial	financial	ADJ
fsr-3419	156	18	and	and	CCONJ
fsr-3419	156	19	model	model	NOUN
fsr-3419	156	20	assumptions	assumption	NOUN
fsr-3419	156	21	we	we	PRON
fsr-3419	156	22	make	make	VERB
fsr-3419	156	23	the	the	DET
fsr-3419	156	24	following	follow	VERB
fsr-3419	156	25	financial	financial	ADJ
fsr-3419	156	26	and	and	CCONJ
fsr-3419	156	27	model	model	NOUN
fsr-3419	156	28	assumptions	assumption	NOUN
fsr-3419	156	29	in	in	ADP
fsr-3419	156	30	this	this	DET
fsr-3419	156	31	paper	paper	NOUN
fsr-3419	156	32	:	:	PUNCT
fsr-3419	156	33	1	1	X
fsr-3419	156	34	.	.	PUNCT
fsr-3419	156	35	because	because	SCONJ
fsr-3419	156	36	we	we	PRON
fsr-3419	156	37	work	work	VERB
fsr-3419	156	38	in	in	ADP
fsr-3419	156	39	real	real	ADJ
fsr-3419	156	40	dollars	dollar	NOUN
fsr-3419	156	41	,	,	PUNCT
fsr-3419	156	42	we	we	PRON
fsr-3419	156	43	assume	assume	VERB
fsr-3419	156	44	the	the	DET
fsr-3419	156	45	inflation	inflation	NOUN
fsr-3419	156	46	rate	rate	NOUN
fsr-3419	156	47	is	be	AUX
fsr-3419	156	48	known	know	VERB
fsr-3419	156	49	or	or	CCONJ
fsr-3419	156	50	projected	project	VERB
fsr-3419	156	51	.	.	PUNCT
fsr-3419	157	1	therefore	therefore	ADV
fsr-3419	157	2	,	,	PUNCT
fsr-3419	157	3	for	for	ADP
fsr-3419	157	4	example	example	NOUN
fsr-3419	157	5	,	,	PUNCT
fsr-3419	157	6	if	if	SCONJ
fsr-3419	157	7	m	m	ADV
fsr-3419	157	8	=	=	SYM
fsr-3419	157	9	5	5	NUM
fsr-3419	157	10	%	%	NOUN
fsr-3419	157	11	and	and	CCONJ
fsr-3419	157	12	the	the	DET
fsr-3419	157	13	rate	rate	NOUN
fsr-3419	157	14	of	of	ADP
fsr-3419	157	15	inflation	inflation	NOUN
fsr-3419	157	16	is	be	AUX
fsr-3419	157	17	3	3	NUM
fsr-3419	157	18	%	%	NOUN
fsr-3419	157	19	,	,	PUNCT
fsr-3419	157	20	then	then	ADV
fsr-3419	157	21	the	the	DET
fsr-3419	157	22	annual	annual	ADJ
fsr-3419	157	23	nominal	nominal	ADJ
fsr-3419	157	24	rate	rate	NOUN
fsr-3419	157	25	of	of	ADP
fsr-3419	157	26	return	return	NOUN
fsr-3419	157	27	for	for	ADP
fsr-3419	157	28	the	the	DET
fsr-3419	157	29	stock	stock	NOUN
fsr-3419	157	30	is	be	AUX
fsr-3419	157	31	8.15	8.15	NUM
fsr-3419	157	32	%	%	NOUN
fsr-3419	157	33	,	,	PUNCT
fsr-3419	157	34	since	since	SCONJ
fsr-3419	157	35	1.05	1.05	NUM
fsr-3419	157	36	*	*	SYM
fsr-3419	157	37	1.03	1.03	NUM
fsr-3419	157	38	=	=	SYM
fsr-3419	157	39	1.0815	1.0815	NUM
fsr-3419	157	40	.	.	PUNCT
fsr-3419	158	1	74	74	NUM
fsr-3419	158	2	j.	j.	PROPN
fsr-3419	158	3	dilellio	dilellio	PROPN
fsr-3419	158	4	,	,	PUNCT
fsr-3419	158	5	d.	d.	PROPN
fsr-3419	158	6	ostrov	ostrov	PROPN
fsr-3419	158	7	/	/	SYM
fsr-3419	158	8	financial	financial	ADJ
fsr-3419	158	9	services	service	NOUN
fsr-3419	158	10	review	review	VERB
fsr-3419	158	11	28	28	NUM
fsr-3419	158	12	(	(	PUNCT
fsr-3419	158	13	2020	2020	NUM
fsr-3419	158	14	)	)	PUNCT
fsr-3419	158	15	67–95	67–95	NUM
fsr-3419	158	16	2	2	NUM
fsr-3419	158	17	.	.	PUNCT
fsr-3419	158	18	tax	tax	NOUN
fsr-3419	158	19	rates	rate	NOUN
fsr-3419	158	20	and	and	CCONJ
fsr-3419	158	21	tax	tax	NOUN
fsr-3419	158	22	brackets	bracket	NOUN
fsr-3419	158	23	:	:	PUNCT
fsr-3419	158	24	a.	a.	NOUN
fsr-3419	158	25	we	we	PRON
fsr-3419	158	26	assume	assume	VERB
fsr-3419	158	27	that	that	SCONJ
fsr-3419	158	28	t	t	PROPN
fsr-3419	158	29	heir	heir	NOUN
fsr-3419	158	30	,	,	PUNCT
fsr-3419	158	31	tdiv	tdiv	ADJ
fsr-3419	158	32	,	,	PUNCT
fsr-3419	158	33	and	and	CCONJ
fsr-3419	158	34	tgains	tgain	NOUN
fsr-3419	158	35	are	be	AUX
fsr-3419	158	36	known	know	VERB
fsr-3419	158	37	/	/	SYM
fsr-3419	158	38	projected	project	VERB
fsr-3419	158	39	constants	constant	NOUN
fsr-3419	158	40	.	.	PUNCT
fsr-3419	159	1	note	note	VERB
fsr-3419	159	2	that	that	SCONJ
fsr-3419	159	3	t	t	PROPN
fsr-3419	159	4	heir	heir	NOUN
fsr-3419	159	5	may	may	AUX
fsr-3419	159	6	be	be	AUX
fsr-3419	159	7	a	a	DET
fsr-3419	159	8	projected	project	VERB
fsr-3419	159	9	average	average	ADJ
fsr-3419	159	10	or	or	CCONJ
fsr-3419	159	11	effective	effective	ADJ
fsr-3419	159	12	tax	tax	NOUN
fsr-3419	159	13	rate	rate	NOUN
fsr-3419	159	14	over	over	ADP
fsr-3419	159	15	time	time	NOUN
fsr-3419	159	16	and/or	and/or	CCONJ
fsr-3419	159	17	over	over	ADP
fsr-3419	159	18	a	a	DET
fsr-3419	159	19	number	number	NOUN
fsr-3419	159	20	of	of	ADP
fsr-3419	159	21	heirs	heir	NOUN
fsr-3419	159	22	.	.	PUNCT
fsr-3419	160	1	b.	b.	PROPN
fsr-3419	161	1	we	we	PRON
fsr-3419	161	2	assume	assume	VERB
fsr-3419	161	3	,	,	PUNCT
fsr-3419	161	4	as	as	SCONJ
fsr-3419	161	5	is	be	AUX
fsr-3419	161	6	typically	typically	ADV
fsr-3419	161	7	the	the	DET
fsr-3419	161	8	case	case	NOUN
fsr-3419	161	9	in	in	ADP
fsr-3419	161	10	tax	tax	NOUN
fsr-3419	161	11	law	law	NOUN
fsr-3419	161	12	,	,	PUNCT
fsr-3419	161	13	that	that	SCONJ
fsr-3419	161	14	the	the	DET
fsr-3419	161	15	nominal	nominal	ADJ
fsr-3419	161	16	tax	tax	NOUN
fsr-3419	161	17	bracket	bracket	NOUN
fsr-3419	161	18	thresholds	threshold	NOUN
fsr-3419	161	19	adjust	adjust	VERB
fsr-3419	161	20	with	with	ADP
fsr-3419	161	21	the	the	DET
fsr-3419	161	22	rate	rate	NOUN
fsr-3419	161	23	of	of	ADP
fsr-3419	161	24	inflation	inflation	NOUN
fsr-3419	161	25	.	.	PUNCT
fsr-3419	162	1	this	this	PRON
fsr-3419	162	2	means	mean	VERB
fsr-3419	162	3	the	the	DET
fsr-3419	162	4	projected	project	VERB
fsr-3419	162	5	tax	tax	NOUN
fsr-3419	162	6	brackets	bracket	NOUN
fsr-3419	162	7	in	in	ADP
fsr-3419	162	8	our	our	PRON
fsr-3419	162	9	model	model	NOUN
fsr-3419	162	10	are	be	AUX
fsr-3419	162	11	constant	constant	ADJ
fsr-3419	162	12	in	in	ADP
fsr-3419	162	13	real	real	ADJ
fsr-3419	162	14	dollars	dollar	NOUN
fsr-3419	162	15	,	,	PUNCT
fsr-3419	162	16	which	which	PRON
fsr-3419	162	17	is	be	AUX
fsr-3419	162	18	why	why	SCONJ
fsr-3419	162	19	our	our	PRON
fsr-3419	162	20	model	model	NOUN
fsr-3419	162	21	uses	use	VERB
fsr-3419	162	22	real	real	ADJ
fsr-3419	162	23	,	,	PUNCT
fsr-3419	162	24	instead	instead	ADV
fsr-3419	162	25	of	of	ADP
fsr-3419	162	26	nominal	nominal	ADJ
fsr-3419	162	27	,	,	PUNCT
fsr-3419	162	28	dollars	dollar	NOUN
fsr-3419	162	29	.	.	PUNCT
fsr-3419	163	1	c.	c.	NOUN
fsr-3419	163	2	we	we	PRON
fsr-3419	163	3	assume	assume	VERB
fsr-3419	163	4	that	that	SCONJ
fsr-3419	163	5	tmarg	tmarg	NOUN
fsr-3419	163	6	,	,	PUNCT
fsr-3419	163	7	the	the	DET
fsr-3419	163	8	tax	tax	NOUN
fsr-3419	163	9	rates	rate	NOUN
fsr-3419	163	10	for	for	ADP
fsr-3419	163	11	each	each	DET
fsr-3419	163	12	tax	tax	NOUN
fsr-3419	163	13	bracket	bracket	NOUN
fsr-3419	163	14	,	,	PUNCT
fsr-3419	163	15	are	be	AUX
fsr-3419	163	16	known	know	VERB
fsr-3419	163	17	/	/	SYM
fsr-3419	163	18	projected	project	VERB
fsr-3419	163	19	constants	constant	NOUN
fsr-3419	163	20	.	.	PUNCT
fsr-3419	164	1	3	3	X
fsr-3419	164	2	.	.	X
fsr-3419	164	3	we	we	PRON
fsr-3419	164	4	assume	assume	VERB
fsr-3419	164	5	the	the	DET
fsr-3419	164	6	investor	investor	NOUN
fsr-3419	164	7	’s	’s	PART
fsr-3419	164	8	total	total	ADJ
fsr-3419	164	9	after	after	ADP
fsr-3419	164	10	-	-	PUNCT
fsr-3419	164	11	tax	tax	NOUN
fsr-3419	164	12	consumption	consumption	NOUN
fsr-3419	164	13	needs	need	NOUN
fsr-3419	164	14	,	,	PUNCT
fsr-3419	164	15	c	c	PROPN
fsr-3419	164	16	tð	tð	PROPN
fsr-3419	164	17	þ	þ	PROPN
fsr-3419	164	18	,	,	PUNCT
fsr-3419	164	19	are	be	AUX
fsr-3419	164	20	known	know	VERB
fsr-3419	164	21	/	/	SYM
fsr-3419	164	22	projected	project	VERB
fsr-3419	164	23	in	in	ADP
fsr-3419	164	24	each	each	DET
fsr-3419	164	25	year	year	NOUN
fsr-3419	164	26	of	of	ADP
fsr-3419	164	27	retirement	retirement	NOUN
fsr-3419	164	28	.	.	PUNCT
fsr-3419	165	1	we	we	PRON
fsr-3419	165	2	note	note	VERB
fsr-3419	165	3	that	that	SCONJ
fsr-3419	165	4	the	the	DET
fsr-3419	165	5	model	model	NOUN
fsr-3419	165	6	can	can	AUX
fsr-3419	165	7	easily	easily	ADV
fsr-3419	165	8	be	be	AUX
fsr-3419	165	9	rerun	rerun	VERB
fsr-3419	165	10	with	with	ADP
fsr-3419	165	11	various	various	ADJ
fsr-3419	165	12	projections	projection	NOUN
fsr-3419	165	13	/	/	SYM
fsr-3419	165	14	scenarios	scenario	NOUN
fsr-3419	165	15	for	for	ADP
fsr-3419	165	16	c	c	PROPN
fsr-3419	165	17	tð	tð	PROPN
fsr-3419	165	18	þ	þ	PROPN
fsr-3419	165	19	,	,	PUNCT
fsr-3419	165	20	as	as	ADV
fsr-3419	165	21	well	well	ADV
fsr-3419	165	22	as	as	ADP
fsr-3419	165	23	any	any	PRON
fsr-3419	165	24	of	of	ADP
fsr-3419	165	25	our	our	PRON
fsr-3419	165	26	other	other	ADJ
fsr-3419	165	27	parameters	parameter	NOUN
fsr-3419	165	28	,	,	PUNCT
fsr-3419	165	29	enabling	enable	VERB
fsr-3419	165	30	an	an	DET
fsr-3419	165	31	investor	investor	NOUN
fsr-3419	165	32	to	to	PART
fsr-3419	165	33	experiment	experiment	VERB
fsr-3419	165	34	with	with	ADP
fsr-3419	165	35	these	these	PRON
fsr-3419	165	36	to	to	PART
fsr-3419	165	37	better	well	ADV
fsr-3419	165	38	understand	understand	VERB
fsr-3419	165	39	their	their	PRON
fsr-3419	165	40	financial	financial	ADJ
fsr-3419	165	41	implications	implication	NOUN
fsr-3419	165	42	.	.	PUNCT
fsr-3419	166	1	4	4	X
fsr-3419	166	2	.	.	X
fsr-3419	166	3	we	we	PRON
fsr-3419	166	4	assume	assume	VERB
fsr-3419	166	5	l	l	NOUN
fsr-3419	166	6	tð	tð	ADP
fsr-3419	166	7	þ	þ	PROPN
fsr-3419	166	8	and	and	CCONJ
fsr-3419	166	9	u	u	PROPN
fsr-3419	166	10	tð	tð	ADP
fsr-3419	166	11	þ	þ	PROPN
fsr-3419	166	12	are	be	AUX
fsr-3419	166	13	known	know	VERB
fsr-3419	166	14	/	/	SYM
fsr-3419	166	15	projected	project	VERB
fsr-3419	166	16	in	in	ADP
fsr-3419	166	17	each	each	DET
fsr-3419	166	18	year	year	NOUN
fsr-3419	166	19	t.	t.	NOUN
fsr-3419	166	20	the	the	DET
fsr-3419	166	21	money	money	NOUN
fsr-3419	166	22	from	from	ADP
fsr-3419	166	23	these	these	DET
fsr-3419	166	24	funds	fund	NOUN
fsr-3419	166	25	is	be	AUX
fsr-3419	166	26	used	use	VERB
fsr-3419	166	27	strictly	strictly	ADV
fsr-3419	166	28	for	for	ADP
fsr-3419	166	29	consumption	consumption	NOUN
fsr-3419	166	30	,	,	PUNCT
fsr-3419	166	31	not	not	PART
fsr-3419	166	32	,	,	PUNCT
fsr-3419	166	33	for	for	ADP
fsr-3419	166	34	example	example	NOUN
fsr-3419	166	35	,	,	PUNCT
fsr-3419	166	36	to	to	PART
fsr-3419	166	37	purchase	purchase	VERB
fsr-3419	166	38	stock	stock	NOUN
fsr-3419	166	39	.	.	PUNCT
fsr-3419	167	1	we	we	PRON
fsr-3419	167	2	emphasize	emphasize	VERB
fsr-3419	167	3	that	that	SCONJ
fsr-3419	167	4	l	l	NOUN
fsr-3419	167	5	tð	tð	ADP
fsr-3419	167	6	þ	þ	PROPN
fsr-3419	167	7	is	be	AUX
fsr-3419	167	8	subject	subject	ADJ
fsr-3419	167	9	to	to	ADP
fsr-3419	167	10	income	income	NOUN
fsr-3419	167	11	tax	tax	NOUN
fsr-3419	167	12	rates	rate	NOUN
fsr-3419	167	13	and	and	CCONJ
fsr-3419	167	14	could	could	AUX
fsr-3419	167	15	include	include	VERB
fsr-3419	167	16	non	non	ADJ
fsr-3419	167	17	-	-	ADJ
fsr-3419	167	18	qualified	qualified	ADJ
fsr-3419	167	19	dividends	dividend	NOUN
fsr-3419	167	20	.	.	PUNCT
fsr-3419	168	1	the	the	DET
fsr-3419	168	2	tax	tax	NOUN
fsr-3419	168	3	rate	rate	NOUN
fsr-3419	168	4	for	for	ADP
fsr-3419	168	5	all	all	DET
fsr-3419	168	6	funds	fund	NOUN
fsr-3419	168	7	in	in	ADP
fsr-3419	168	8	u	u	NOUN
fsr-3419	168	9	tð	tð	ADP
fsr-3419	168	10	þ	þ	PROPN
fsr-3419	168	11	must	must	AUX
fsr-3419	168	12	be	be	AUX
fsr-3419	168	13	fixed	fix	VERB
fsr-3419	168	14	and	and	CCONJ
fsr-3419	168	15	can	can	AUX
fsr-3419	168	16	not	not	PART
fsr-3419	168	17	depend	depend	VERB
fsr-3419	168	18	on	on	ADP
fsr-3419	168	19	the	the	DET
fsr-3419	168	20	manner	manner	NOUN
fsr-3419	168	21	in	in	ADP
fsr-3419	168	22	which	which	PRON
fsr-3419	168	23	spending	spending	NOUN
fsr-3419	168	24	is	be	AUX
fsr-3419	168	25	allocated	allocate	VERB
fsr-3419	168	26	among	among	ADP
fsr-3419	168	27	the	the	DET
fsr-3419	168	28	tda	tda	PROPN
fsr-3419	168	29	,	,	PUNCT
fsr-3419	168	30	roth	roth	PROPN
fsr-3419	168	31	account	account	NOUN
fsr-3419	168	32	,	,	PUNCT
fsr-3419	168	33	and	and	CCONJ
fsr-3419	168	34	taxable	taxable	ADJ
fsr-3419	168	35	account	account	NOUN
fsr-3419	168	36	,	,	PUNCT
fsr-3419	168	37	nor	nor	CCONJ
fsr-3419	168	38	can	can	AUX
fsr-3419	168	39	the	the	DET
fsr-3419	168	40	value	value	NOUN
fsr-3419	168	41	of	of	ADP
fsr-3419	168	42	u	u	PRON
fsr-3419	168	43	tð	tð	AUX
fsr-3419	168	44	þ	þ	PROPN
fsr-3419	168	45	affect	affect	VERB
fsr-3419	168	46	the	the	DET
fsr-3419	168	47	manner	manner	NOUN
fsr-3419	168	48	in	in	ADP
fsr-3419	168	49	which	which	PRON
fsr-3419	168	50	the	the	DET
fsr-3419	168	51	tda	tda	NOUN
fsr-3419	168	52	or	or	CCONJ
fsr-3419	168	53	taxable	taxable	ADJ
fsr-3419	168	54	account	account	NOUN
fsr-3419	168	55	is	be	AUX
fsr-3419	168	56	taxed	tax	VERB
fsr-3419	168	57	.	.	PUNCT
fsr-3419	169	1	5	5	X
fsr-3419	169	2	.	.	X
fsr-3419	169	3	stock	stock	NOUN
fsr-3419	169	4	:	:	PUNCT
fsr-3419	169	5	a.	a.	NOUN
fsr-3419	169	6	we	we	PRON
fsr-3419	169	7	assume	assume	VERB
fsr-3419	169	8	that	that	SCONJ
fsr-3419	169	9	mt	mt	PROPN
fsr-3419	169	10	,	,	PUNCT
fsr-3419	169	11	the	the	DET
fsr-3419	169	12	annual	annual	ADJ
fsr-3419	169	13	rate	rate	NOUN
fsr-3419	169	14	of	of	ADP
fsr-3419	169	15	return	return	NOUN
fsr-3419	169	16	for	for	ADP
fsr-3419	169	17	stock	stock	NOUN
fsr-3419	169	18	in	in	ADP
fsr-3419	169	19	real	real	ADJ
fsr-3419	169	20	dollars	dollar	NOUN
fsr-3419	169	21	,	,	PUNCT
fsr-3419	169	22	and	and	CCONJ
fsr-3419	169	23	dt	dt	X
fsr-3419	169	24	,	,	PUNCT
fsr-3419	169	25	the	the	DET
fsr-3419	169	26	annual	annual	ADJ
fsr-3419	169	27	dividend	dividend	NOUN
fsr-3419	169	28	rate	rate	NOUN
fsr-3419	169	29	,	,	PUNCT
fsr-3419	169	30	are	be	AUX
fsr-3419	169	31	known	know	VERB
fsr-3419	169	32	or	or	CCONJ
fsr-3419	169	33	projected	project	VERB
fsr-3419	169	34	at	at	ADP
fsr-3419	169	35	each	each	DET
fsr-3419	169	36	time	time	NOUN
fsr-3419	169	37	t.	t.	NOUN
fsr-3419	169	38	the	the	DET
fsr-3419	169	39	values	value	NOUN
fsr-3419	169	40	of	of	ADP
fsr-3419	169	41	mt	mt	PROPN
fsr-3419	169	42	may	may	AUX
fsr-3419	169	43	be	be	AUX
fsr-3419	169	44	positive	positive	ADJ
fsr-3419	169	45	or	or	CCONJ
fsr-3419	169	46	negative	negative	ADJ
fsr-3419	169	47	as	as	ADV
fsr-3419	169	48	long	long	ADV
fsr-3419	169	49	as	as	SCONJ
fsr-3419	169	50	the	the	DET
fsr-3419	169	51	stock	stock	NOUN
fsr-3419	169	52	,	,	PUNCT
fsr-3419	169	53	overall	overall	ADV
fsr-3419	169	54	,	,	PUNCT
fsr-3419	169	55	has	have	VERB
fsr-3419	169	56	capital	capital	NOUN
fsr-3419	169	57	gains	gain	NOUN
fsr-3419	169	58	,	,	PUNCT
fsr-3419	169	59	not	not	PART
fsr-3419	169	60	capital	capital	NOUN
fsr-3419	169	61	losses	loss	NOUN
fsr-3419	169	62	.	.	PUNCT
fsr-3419	170	1	b.	b.	NOUN
fsr-3419	171	1	we	we	PRON
fsr-3419	171	2	assume	assume	VERB
fsr-3419	171	3	there	there	PRON
fsr-3419	171	4	are	be	VERB
fsr-3419	171	5	no	no	DET
fsr-3419	171	6	transaction	transaction	NOUN
fsr-3419	171	7	costs	cost	NOUN
fsr-3419	171	8	for	for	ADP
fsr-3419	171	9	buying	buy	VERB
fsr-3419	171	10	or	or	CCONJ
fsr-3419	171	11	selling	sell	VERB
fsr-3419	171	12	stock	stock	NOUN
fsr-3419	171	13	,	,	PUNCT
fsr-3419	171	14	and	and	CCONJ
fsr-3419	171	15	that	that	SCONJ
fsr-3419	171	16	stock	stock	NOUN
fsr-3419	171	17	can	can	AUX
fsr-3419	171	18	be	be	AUX
fsr-3419	171	19	sold	sell	VERB
fsr-3419	171	20	in	in	ADP
fsr-3419	171	21	any	any	DET
fsr-3419	171	22	quantity	quantity	NOUN
fsr-3419	171	23	,	,	PUNCT
fsr-3419	171	24	including	include	VERB
fsr-3419	171	25	fractional	fractional	ADJ
fsr-3419	171	26	shares	share	NOUN
fsr-3419	171	27	,	,	PUNCT
fsr-3419	171	28	as	as	SCONJ
fsr-3419	171	29	is	be	AUX
fsr-3419	171	30	available	available	ADJ
fsr-3419	171	31	with	with	ADP
fsr-3419	171	32	mutual	mutual	ADJ
fsr-3419	171	33	funds	fund	NOUN
fsr-3419	171	34	.	.	PUNCT
fsr-3419	172	1	appendix	appendix	NOUN
fsr-3419	172	2	3	3	NUM
fsr-3419	172	3	of	of	ADP
fsr-3419	172	4	dilellio	dilellio	NOUN
fsr-3419	172	5	and	and	CCONJ
fsr-3419	172	6	ostrov	ostrov	NOUN
fsr-3419	172	7	(	(	PUNCT
fsr-3419	172	8	2018	2018	NUM
fsr-3419	172	9	)	)	PUNCT
fsr-3419	172	10	gives	give	VERB
fsr-3419	172	11	the	the	DET
fsr-3419	172	12	subroutine	subroutine	NOUN
fsr-3419	172	13	by	by	ADP
fsr-3419	172	14	which	which	PRON
fsr-3419	172	15	our	our	PRON
fsr-3419	172	16	algorithm	algorithm	NOUN
fsr-3419	172	17	annually	annually	ADV
fsr-3419	172	18	updates	update	VERB
fsr-3419	172	19	the	the	DET
fsr-3419	172	20	tda	tda	PROPN
fsr-3419	172	21	,	,	PUNCT
fsr-3419	172	22	roth	roth	PROPN
fsr-3419	172	23	account	account	NOUN
fsr-3419	172	24	,	,	PUNCT
fsr-3419	172	25	and	and	CCONJ
fsr-3419	172	26	each	each	PRON
fsr-3419	172	27	of	of	ADP
fsr-3419	172	28	the	the	DET
fsr-3419	172	29	lots	lot	NOUN
fsr-3419	172	30	in	in	ADP
fsr-3419	172	31	the	the	DET
fsr-3419	172	32	taxable	taxable	ADJ
fsr-3419	172	33	stock	stock	NOUN
fsr-3419	172	34	account	account	NOUN
fsr-3419	172	35	to	to	PART
fsr-3419	172	36	address	address	VERB
fsr-3419	172	37	consumption	consumption	NOUN
fsr-3419	172	38	,	,	PUNCT
fsr-3419	172	39	growth	growth	NOUN
fsr-3419	172	40	,	,	PUNCT
fsr-3419	172	41	dividends	dividend	NOUN
fsr-3419	172	42	,	,	PUNCT
fsr-3419	172	43	and	and	CCONJ
fsr-3419	172	44	taxes	taxis	NOUN
fsr-3419	172	45	.	.	PUNCT
fsr-3419	173	1	6	6	X
fsr-3419	173	2	.	.	X
fsr-3419	173	3	we	we	PRON
fsr-3419	173	4	assume	assume	VERB
fsr-3419	173	5	there	there	PRON
fsr-3419	173	6	are	be	VERB
fsr-3419	173	7	no	no	DET
fsr-3419	173	8	additional	additional	ADJ
fsr-3419	173	9	contributions	contribution	NOUN
fsr-3419	173	10	to	to	ADP
fsr-3419	173	11	the	the	DET
fsr-3419	173	12	tda	tda	PROPN
fsr-3419	173	13	,	,	PUNCT
fsr-3419	173	14	roth	roth	PROPN
fsr-3419	173	15	,	,	PUNCT
fsr-3419	173	16	or	or	CCONJ
fsr-3419	173	17	taxable	taxable	ADJ
fsr-3419	173	18	stock	stock	NOUN
fsr-3419	173	19	accounts	account	NOUN
fsr-3419	173	20	,	,	PUNCT
fsr-3419	173	21	nor	nor	CCONJ
fsr-3419	173	22	are	be	AUX
fsr-3419	173	23	there	there	PRON
fsr-3419	173	24	any	any	DET
fsr-3419	173	25	conversions	conversion	NOUN
fsr-3419	173	26	from	from	ADP
fsr-3419	173	27	one	one	NUM
fsr-3419	173	28	of	of	ADP
fsr-3419	173	29	these	these	DET
fsr-3419	173	30	three	three	NUM
fsr-3419	173	31	accounts	account	NOUN
fsr-3419	173	32	to	to	ADP
fsr-3419	173	33	another	another	PRON
fsr-3419	173	34	.	.	PUNCT
fsr-3419	174	1	however	however	ADV
fsr-3419	174	2	,	,	PUNCT
fsr-3419	174	3	in	in	ADP
fsr-3419	174	4	section	section	NOUN
fsr-3419	174	5	7	7	NUM
fsr-3419	174	6	of	of	ADP
fsr-3419	174	7	dilellio	dilellio	NOUN
fsr-3419	174	8	and	and	CCONJ
fsr-3419	174	9	ostrov	ostrov	NOUN
fsr-3419	174	10	(	(	PUNCT
fsr-3419	174	11	2018	2018	NUM
fsr-3419	174	12	)	)	PUNCT
fsr-3419	174	13	,	,	PUNCT
fsr-3419	174	14	we	we	PRON
fsr-3419	174	15	discuss	discuss	VERB
fsr-3419	174	16	how	how	SCONJ
fsr-3419	174	17	to	to	PART
fsr-3419	174	18	incorporate	incorporate	VERB
fsr-3419	174	19	allowing	allow	VERB
fsr-3419	174	20	roth	roth	PROPN
fsr-3419	174	21	conversions	conversion	NOUN
fsr-3419	174	22	from	from	ADP
fsr-3419	174	23	non	non	ADJ
fsr-3419	174	24	-	-	PROPN
fsr-3419	174	25	rmd	rmd	PROPN
fsr-3419	174	26	tda	tda	NOUN
fsr-3419	174	27	money	money	NOUN
fsr-3419	174	28	.	.	PUNCT
fsr-3419	175	1	section	section	NOUN
fsr-3419	175	2	7	7	NUM
fsr-3419	175	3	of	of	ADP
fsr-3419	175	4	dilellio	dilellio	NOUN
fsr-3419	175	5	and	and	CCONJ
fsr-3419	175	6	ostrov	ostrov	NOUN
fsr-3419	175	7	(	(	PUNCT
fsr-3419	175	8	2018	2018	NUM
fsr-3419	175	9	)	)	PUNCT
fsr-3419	175	10	also	also	ADV
fsr-3419	175	11	considers	consider	VERB
fsr-3419	175	12	years	year	NOUN
fsr-3419	175	13	where	where	SCONJ
fsr-3419	175	14	rmds	rmds	NOUN
fsr-3419	175	15	are	be	AUX
fsr-3419	175	16	greater	great	ADJ
fsr-3419	175	17	than	than	ADP
fsr-3419	175	18	the	the	DET
fsr-3419	175	19	consumption	consumption	NOUN
fsr-3419	175	20	needs	need	NOUN
fsr-3419	175	21	,	,	PUNCT
fsr-3419	175	22	c	c	PROPN
fsr-3419	175	23	tð	tð	PROPN
fsr-3419	175	24	þ	þ	PROPN
fsr-3419	175	25	,	,	PUNCT
fsr-3419	175	26	in	in	ADP
fsr-3419	175	27	which	which	DET
fsr-3419	175	28	case	case	NOUN
fsr-3419	175	29	the	the	DET
fsr-3419	175	30	excess	excess	ADJ
fsr-3419	175	31	rmds	rmds	NOUN
fsr-3419	175	32	may	may	AUX
fsr-3419	175	33	be	be	AUX
fsr-3419	175	34	used	use	VERB
fsr-3419	175	35	to	to	PART
fsr-3419	175	36	buy	buy	VERB
fsr-3419	175	37	taxable	taxable	ADJ
fsr-3419	175	38	stock	stock	NOUN
fsr-3419	175	39	,	,	PUNCT
fsr-3419	175	40	since	since	SCONJ
fsr-3419	175	41	the	the	DET
fsr-3419	175	42	irs	irs	PROPN
fsr-3419	175	43	prohibits	prohibit	VERB
fsr-3419	175	44	rmds	rmds	NOUN
fsr-3419	175	45	from	from	ADP
fsr-3419	175	46	being	be	AUX
fsr-3419	175	47	converted	convert	VERB
fsr-3419	175	48	into	into	ADP
fsr-3419	175	49	a	a	DET
fsr-3419	175	50	roth	roth	NOUN
fsr-3419	175	51	account	account	NOUN
fsr-3419	175	52	(	(	PUNCT
fsr-3419	175	53	see	see	VERB
fsr-3419	175	54	,	,	PUNCT
fsr-3419	175	55	e.g.	e.g.	ADV
fsr-3419	175	56	,	,	PUNCT
fsr-3419	175	57	rosato	rosato	NOUN
fsr-3419	175	58	,	,	PUNCT
fsr-3419	175	59	2015	2015	NUM
fsr-3419	175	60	)	)	PUNCT
fsr-3419	175	61	.	.	PUNCT
fsr-3419	176	1	7	7	X
fsr-3419	176	2	.	.	X
fsr-3419	176	3	we	we	PRON
fsr-3419	176	4	assume	assume	VERB
fsr-3419	176	5	that	that	SCONJ
fsr-3419	176	6	tdeath	tdeath	NOUN
fsr-3419	176	7	is	be	AUX
fsr-3419	176	8	a	a	DET
fsr-3419	176	9	known	know	VERB
fsr-3419	176	10	/	/	SYM
fsr-3419	176	11	projected	project	VERB
fsr-3419	176	12	time	time	NOUN
fsr-3419	176	13	.	.	PUNCT
fsr-3419	177	1	if	if	SCONJ
fsr-3419	177	2	desired	desire	VERB
fsr-3419	177	3	,	,	PUNCT
fsr-3419	177	4	tdeath	tdeath	NOUN
fsr-3419	177	5	can	can	AUX
fsr-3419	177	6	be	be	AUX
fsr-3419	177	7	projected	project	VERB
fsr-3419	177	8	from	from	ADP
fsr-3419	177	9	irs	irs	PROPN
fsr-3419	177	10	life	life	NOUN
fsr-3419	177	11	expectancy	expectancy	NOUN
fsr-3419	177	12	tables	table	NOUN
fsr-3419	177	13	or	or	CCONJ
fsr-3419	177	14	the	the	DET
fsr-3419	177	15	algorithm	algorithm	NOUN
fsr-3419	177	16	can	can	AUX
fsr-3419	177	17	easily	easily	ADV
fsr-3419	177	18	be	be	AUX
fsr-3419	177	19	reapplied	reapplie	VERB
fsr-3419	177	20	with	with	ADP
fsr-3419	177	21	various	various	ADJ
fsr-3419	177	22	values	value	NOUN
fsr-3419	177	23	of	of	ADP
fsr-3419	177	24	tdeath	tdeath	NOUN
fsr-3419	177	25	to	to	PART
fsr-3419	177	26	obtain	obtain	VERB
fsr-3419	177	27	strategies	strategy	NOUN
fsr-3419	177	28	for	for	ADP
fsr-3419	177	29	different	different	ADJ
fsr-3419	177	30	tdeath	tdeath	NOUN
fsr-3419	177	31	scenarios	scenario	NOUN
fsr-3419	177	32	.	.	PUNCT
fsr-3419	178	1	j.	j.	PROPN
fsr-3419	178	2	dilellio	dilellio	PROPN
fsr-3419	178	3	,	,	PUNCT
fsr-3419	178	4	d.	d.	PROPN
fsr-3419	178	5	ostrov	ostrov	PROPN
fsr-3419	178	6	/	/	SYM
fsr-3419	178	7	financial	financial	ADJ
fsr-3419	178	8	services	service	NOUN
fsr-3419	178	9	review	review	VERB
fsr-3419	178	10	28	28	NUM
fsr-3419	178	11	(	(	PUNCT
fsr-3419	178	12	2020	2020	NUM
fsr-3419	178	13	)	)	PUNCT
fsr-3419	178	14	67–95	67–95	NUM
fsr-3419	178	15	75	75	NUM
fsr-3419	178	16	8	8	NUM
fsr-3419	178	17	.	.	PUNCT
fsr-3419	179	1	we	we	PRON
fsr-3419	179	2	assume	assume	VERB
fsr-3419	179	3	the	the	DET
fsr-3419	179	4	inheritance	inheritance	NOUN
fsr-3419	179	5	is	be	AUX
fsr-3419	179	6	not	not	PART
fsr-3419	179	7	high	high	ADJ
fsr-3419	179	8	enough	enough	ADV
fsr-3419	179	9	such	such	ADJ
fsr-3419	179	10	that	that	SCONJ
fsr-3419	179	11	the	the	DET
fsr-3419	179	12	estate	estate	NOUN
fsr-3419	179	13	tax	tax	NOUN
fsr-3419	179	14	is	be	AUX
fsr-3419	179	15	relevant	relevant	ADJ
fsr-3419	179	16	.	.	PUNCT
fsr-3419	180	1	we	we	PRON
fsr-3419	180	2	note	note	VERB
fsr-3419	180	3	that	that	SCONJ
fsr-3419	180	4	even	even	ADV
fsr-3419	180	5	under	under	ADP
fsr-3419	180	6	the	the	DET
fsr-3419	180	7	previous	previous	ADJ
fsr-3419	180	8	law	law	NOUN
fsr-3419	180	9	,	,	PUNCT
fsr-3419	180	10	only	only	ADV
fsr-3419	180	11	one	one	NUM
fsr-3419	180	12	in	in	ADP
fsr-3419	180	13	500	500	NUM
fsr-3419	180	14	estates	estate	NOUN
fsr-3419	180	15	were	be	AUX
fsr-3419	180	16	so	so	ADV
fsr-3419	180	17	large	large	ADJ
fsr-3419	180	18	that	that	SCONJ
fsr-3419	180	19	any	any	DET
fsr-3419	180	20	estate	estate	NOUN
fsr-3419	180	21	tax	tax	NOUN
fsr-3419	180	22	was	be	AUX
fsr-3419	180	23	due	due	ADJ
fsr-3419	180	24	(	(	PUNCT
fsr-3419	180	25	see	see	VERB
fsr-3419	180	26	huang	huang	PROPN
fsr-3419	180	27	&	&	CCONJ
fsr-3419	180	28	debot	debot	PROPN
fsr-3419	180	29	,	,	PUNCT
fsr-3419	180	30	2015	2015	NUM
fsr-3419	180	31	)	)	PUNCT
fsr-3419	180	32	.	.	PUNCT
fsr-3419	181	1	since	since	SCONJ
fsr-3419	181	2	then	then	ADV
fsr-3419	181	3	,	,	PUNCT
fsr-3419	181	4	the	the	DET
fsr-3419	181	5	estate	estate	NOUN
fsr-3419	181	6	tax	tax	NOUN
fsr-3419	181	7	exemption	exemption	NOUN
fsr-3419	181	8	has	have	AUX
fsr-3419	181	9	doubled	double	VERB
fsr-3419	181	10	due	due	ADP
fsr-3419	181	11	to	to	ADP
fsr-3419	181	12	the	the	DET
fsr-3419	181	13	tax	tax	NOUN
fsr-3419	181	14	law	law	NOUN
fsr-3419	181	15	passed	pass	VERB
fsr-3419	181	16	by	by	ADP
fsr-3419	181	17	congress	congress	PROPN
fsr-3419	181	18	at	at	ADP
fsr-3419	181	19	the	the	DET
fsr-3419	181	20	end	end	NOUN
fsr-3419	181	21	of	of	ADP
fsr-3419	181	22	2017	2017	NUM
fsr-3419	181	23	,	,	PUNCT
fsr-3419	181	24	so	so	CCONJ
fsr-3419	181	25	this	this	DET
fsr-3419	181	26	figure	figure	NOUN
fsr-3419	181	27	is	be	AUX
fsr-3419	181	28	now	now	ADV
fsr-3419	181	29	less	less	ADJ
fsr-3419	181	30	than	than	ADP
fsr-3419	181	31	one	one	NUM
fsr-3419	181	32	in	in	ADP
fsr-3419	181	33	1500	1500	NUM
fsr-3419	181	34	estates.7	estates.7	VERB
fsr-3419	181	35	9	9	NUM
fsr-3419	181	36	.	.	PUNCT
fsr-3419	182	1	we	we	PRON
fsr-3419	182	2	assume	assume	VERB
fsr-3419	182	3	the	the	DET
fsr-3419	182	4	rate	rate	NOUN
fsr-3419	182	5	at	at	ADP
fsr-3419	182	6	which	which	PRON
fsr-3419	182	7	the	the	DET
fsr-3419	182	8	heir	heir	NOUN
fsr-3419	182	9	consumes	consume	VERB
fsr-3419	182	10	their	their	PRON
fsr-3419	182	11	inheritance	inheritance	NOUN
fsr-3419	182	12	is	be	AUX
fsr-3419	182	13	known	know	VERB
fsr-3419	182	14	/	/	SYM
fsr-3419	182	15	projected	project	VERB
fsr-3419	182	16	.	.	PUNCT
fsr-3419	183	1	this	this	PRON
fsr-3419	183	2	is	be	AUX
fsr-3419	183	3	only	only	ADV
fsr-3419	183	4	needed	need	VERB
fsr-3419	183	5	to	to	PART
fsr-3419	183	6	compute	compute	VERB
fsr-3419	183	7	a	a	PRON
fsr-3419	183	8	,	,	PUNCT
fsr-3419	183	9	the	the	DET
fsr-3419	183	10	heir	heir	NOUN
fsr-3419	183	11	’s	’s	PART
fsr-3419	183	12	discount	discount	NOUN
fsr-3419	183	13	factor	factor	NOUN
fsr-3419	183	14	,	,	PUNCT
fsr-3419	183	15	discussed	discuss	VERB
fsr-3419	183	16	earlier	early	ADV
fsr-3419	183	17	.	.	PUNCT
fsr-3419	184	1	4	4	X
fsr-3419	184	2	.	.	X
fsr-3419	184	3	guiding	guide	VERB
fsr-3419	184	4	principles	principle	NOUN
fsr-3419	184	5	at	at	ADP
fsr-3419	184	6	times	time	NOUN
fsr-3419	184	7	,	,	PUNCT
fsr-3419	184	8	we	we	PRON
fsr-3419	184	9	will	will	AUX
fsr-3419	184	10	think	think	VERB
fsr-3419	184	11	about	about	ADP
fsr-3419	184	12	consuming	consume	VERB
fsr-3419	184	13	from	from	ADP
fsr-3419	184	14	taxable	taxable	ADJ
fsr-3419	184	15	stock	stock	NOUN
fsr-3419	184	16	and	and	CCONJ
fsr-3419	184	17	from	from	ADP
fsr-3419	184	18	dividends	dividend	NOUN
fsr-3419	184	19	separately	separately	ADV
fsr-3419	184	20	,	,	PUNCT
fsr-3419	184	21	even	even	ADV
fsr-3419	184	22	though	though	SCONJ
fsr-3419	184	23	both	both	PRON
fsr-3419	184	24	originate	originate	VERB
fsr-3419	184	25	from	from	ADP
fsr-3419	184	26	the	the	DET
fsr-3419	184	27	taxable	taxable	ADJ
fsr-3419	184	28	stock	stock	NOUN
fsr-3419	184	29	account	account	NOUN
fsr-3419	184	30	.	.	PUNCT
fsr-3419	185	1	in	in	ADP
fsr-3419	185	2	section	section	NOUN
fsr-3419	185	3	5	5	NUM
fsr-3419	185	4	,	,	PUNCT
fsr-3419	185	5	we	we	PRON
fsr-3419	185	6	will	will	AUX
fsr-3419	185	7	outline	outline	VERB
fsr-3419	185	8	how	how	SCONJ
fsr-3419	185	9	our	our	PRON
fsr-3419	185	10	algorithm	algorithm	NOUN
fsr-3419	185	11	looks	look	VERB
fsr-3419	185	12	to	to	PART
fsr-3419	185	13	optimize	optimize	VERB
fsr-3419	185	14	withdrawals	withdrawal	NOUN
fsr-3419	185	15	from	from	ADP
fsr-3419	185	16	four	four	NUM
fsr-3419	185	17	types	type	NOUN
fsr-3419	185	18	of	of	ADP
fsr-3419	185	19	money	money	NOUN
fsr-3419	185	20	:	:	PUNCT
fsr-3419	185	21	tda	tda	NOUN
fsr-3419	185	22	,	,	PUNCT
fsr-3419	185	23	roth	roth	PROPN
fsr-3419	185	24	,	,	PUNCT
fsr-3419	185	25	taxable	taxable	ADJ
fsr-3419	185	26	stock	stock	NOUN
fsr-3419	185	27	,	,	PUNCT
fsr-3419	185	28	and	and	CCONJ
fsr-3419	185	29	dividends	dividend	NOUN
fsr-3419	185	30	generated	generate	VERB
fsr-3419	185	31	by	by	ADP
fsr-3419	185	32	the	the	DET
fsr-3419	185	33	taxable	taxable	ADJ
fsr-3419	185	34	stock	stock	NOUN
fsr-3419	185	35	.	.	PUNCT
fsr-3419	186	1	this	this	DET
fsr-3419	186	2	algorithm	algorithm	NOUN
fsr-3419	186	3	will	will	AUX
fsr-3419	186	4	be	be	AUX
fsr-3419	186	5	governed	govern	VERB
fsr-3419	186	6	by	by	ADP
fsr-3419	186	7	the	the	DET
fsr-3419	186	8	following	follow	VERB
fsr-3419	186	9	guiding	guide	VERB
fsr-3419	186	10	principles	principle	NOUN
fsr-3419	186	11	that	that	PRON
fsr-3419	186	12	stem	stem	VERB
fsr-3419	186	13	from	from	ADP
fsr-3419	186	14	u.s	u.s	PROPN
fsr-3419	186	15	.	.	PROPN
fsr-3419	186	16	tax	tax	NOUN
fsr-3419	186	17	law	law	NOUN
fsr-3419	186	18	:	:	PUNCT
fsr-3419	186	19	guiding	guide	VERB
fsr-3419	186	20	principle	principle	NOUN
fsr-3419	186	21	1	1	NUM
fsr-3419	186	22	:	:	PUNCT
fsr-3419	186	23	if	if	SCONJ
fsr-3419	186	24	a	a	DET
fsr-3419	186	25	given	give	VERB
fsr-3419	186	26	amount	amount	NOUN
fsr-3419	186	27	of	of	ADP
fsr-3419	186	28	tda	tda	NOUN
fsr-3419	186	29	money	money	NOUN
fsr-3419	186	30	that	that	PRON
fsr-3419	186	31	is	be	AUX
fsr-3419	186	32	taxed	tax	VERB
fsr-3419	186	33	at	at	ADP
fsr-3419	186	34	a	a	DET
fsr-3419	186	35	constant	constant	ADJ
fsr-3419	186	36	marginal	marginal	ADJ
fsr-3419	186	37	rate	rate	NOUN
fsr-3419	186	38	t	t	PROPN
fsr-3419	186	39	and	and	CCONJ
fsr-3419	186	40	a	a	DET
fsr-3419	186	41	given	give	VERB
fsr-3419	186	42	amount	amount	NOUN
fsr-3419	186	43	of	of	ADP
fsr-3419	186	44	roth	roth	NOUN
fsr-3419	186	45	money	money	NOUN
fsr-3419	186	46	are	be	AUX
fsr-3419	186	47	both	both	PRON
fsr-3419	186	48	going	go	VERB
fsr-3419	186	49	to	to	PART
fsr-3419	186	50	be	be	AUX
fsr-3419	186	51	spent	spend	VERB
fsr-3419	186	52	to	to	PART
fsr-3419	186	53	address	address	VERB
fsr-3419	186	54	fixed	fix	VERB
fsr-3419	186	55	consumption	consumption	NOUN
fsr-3419	186	56	needs	need	NOUN
fsr-3419	186	57	,	,	PUNCT
fsr-3419	186	58	c	c	PROPN
fsr-3419	186	59	tð	tð	PROPN
fsr-3419	186	60	þ	þ	PROPN
fsr-3419	186	61	,	,	PUNCT
fsr-3419	186	62	the	the	DET
fsr-3419	186	63	allocation	allocation	NOUN
fsr-3419	186	64	/	/	SYM
fsr-3419	186	65	sequencing	sequencing	NOUN
fsr-3419	186	66	between	between	ADP
fsr-3419	186	67	the	the	DET
fsr-3419	186	68	tda	tda	NOUN
fsr-3419	186	69	and	and	CCONJ
fsr-3419	186	70	the	the	DET
fsr-3419	186	71	roth	roth	PROPN
fsr-3419	186	72	to	to	PART
fsr-3419	186	73	address	address	VERB
fsr-3419	186	74	this	this	DET
fsr-3419	186	75	consumption	consumption	NOUN
fsr-3419	186	76	does	do	AUX
fsr-3419	186	77	not	not	PART
fsr-3419	186	78	matter	matter	VERB
fsr-3419	186	79	.	.	PUNCT
fsr-3419	187	1	similarly	similarly	ADV
fsr-3419	187	2	,	,	PUNCT
fsr-3419	187	3	if	if	SCONJ
fsr-3419	187	4	a	a	DET
fsr-3419	187	5	given	give	VERB
fsr-3419	187	6	amount	amount	NOUN
fsr-3419	187	7	of	of	ADP
fsr-3419	187	8	tda	tda	NOUN
fsr-3419	187	9	money	money	NOUN
fsr-3419	187	10	that	that	PRON
fsr-3419	187	11	is	be	AUX
fsr-3419	187	12	taxed	tax	VERB
fsr-3419	187	13	at	at	ADP
fsr-3419	187	14	a	a	DET
fsr-3419	187	15	marginal	marginal	ADJ
fsr-3419	187	16	rate	rate	NOUN
fsr-3419	187	17	t1	t1	NOUN
fsr-3419	187	18	and	and	CCONJ
fsr-3419	187	19	a	a	DET
fsr-3419	187	20	given	give	VERB
fsr-3419	187	21	amount	amount	NOUN
fsr-3419	187	22	of	of	ADP
fsr-3419	187	23	tda	tda	NOUN
fsr-3419	187	24	money	money	NOUN
fsr-3419	187	25	that	that	PRON
fsr-3419	187	26	is	be	AUX
fsr-3419	187	27	taxed	tax	VERB
fsr-3419	187	28	at	at	ADP
fsr-3419	187	29	a	a	DET
fsr-3419	187	30	marginal	marginal	ADJ
fsr-3419	187	31	rate	rate	NOUN
fsr-3419	187	32	t	t	PROPN
fsr-3419	187	33	2	2	NUM
fsr-3419	187	34	are	be	AUX
fsr-3419	187	35	both	both	PRON
fsr-3419	187	36	going	go	VERB
fsr-3419	187	37	to	to	PART
fsr-3419	187	38	be	be	AUX
fsr-3419	187	39	spent	spend	VERB
fsr-3419	187	40	,	,	PUNCT
fsr-3419	187	41	the	the	DET
fsr-3419	187	42	allocation	allocation	NOUN
fsr-3419	187	43	/	/	SYM
fsr-3419	187	44	sequencing	sequencing	NOUN
fsr-3419	187	45	between	between	ADP
fsr-3419	187	46	these	these	DET
fsr-3419	187	47	two	two	NUM
fsr-3419	187	48	groups	group	NOUN
fsr-3419	187	49	of	of	ADP
fsr-3419	187	50	tda	tda	NOUN
fsr-3419	187	51	money	money	NOUN
fsr-3419	187	52	does	do	AUX
fsr-3419	187	53	not	not	PART
fsr-3419	187	54	matter	matter	VERB
fsr-3419	187	55	.	.	PUNCT
fsr-3419	188	1	this	this	DET
fsr-3419	188	2	first	first	ADJ
fsr-3419	188	3	statement	statement	NOUN
fsr-3419	188	4	is	be	AUX
fsr-3419	188	5	proven	prove	VERB
fsr-3419	188	6	in	in	ADP
fsr-3419	188	7	appendix	appendix	NOUN
fsr-3419	188	8	1	1	NUM
fsr-3419	188	9	of	of	ADP
fsr-3419	188	10	dilellio	dilellio	NOUN
fsr-3419	188	11	and	and	CCONJ
fsr-3419	188	12	ostrov	ostrov	NOUN
fsr-3419	188	13	(	(	PUNCT
fsr-3419	188	14	2018	2018	NUM
fsr-3419	188	15	)	)	PUNCT
fsr-3419	188	16	.	.	PUNCT
fsr-3419	189	1	the	the	DET
fsr-3419	189	2	second	second	ADJ
fsr-3419	189	3	statement	statement	NOUN
fsr-3419	189	4	can	can	AUX
fsr-3419	189	5	also	also	ADV
fsr-3419	189	6	easily	easily	ADV
fsr-3419	189	7	be	be	AUX
fsr-3419	189	8	proven	prove	VERB
fsr-3419	189	9	using	use	VERB
fsr-3419	189	10	the	the	DET
fsr-3419	189	11	method	method	NOUN
fsr-3419	189	12	presented	present	VERB
fsr-3419	189	13	in	in	ADP
fsr-3419	189	14	that	that	DET
fsr-3419	189	15	appendix	appendix	NOUN
fsr-3419	189	16	.	.	PUNCT
fsr-3419	190	1	this	this	PRON
fsr-3419	190	2	means	mean	VERB
fsr-3419	190	3	that	that	SCONJ
fsr-3419	190	4	,	,	PUNCT
fsr-3419	190	5	given	give	VERB
fsr-3419	190	6	a	a	DET
fsr-3419	190	7	specific	specific	ADJ
fsr-3419	190	8	amount	amount	NOUN
fsr-3419	190	9	of	of	ADP
fsr-3419	190	10	tda	tda	NOUN
fsr-3419	190	11	money	money	NOUN
fsr-3419	190	12	and	and	CCONJ
fsr-3419	190	13	roth	roth	PROPN
fsr-3419	190	14	money	money	NOUN
fsr-3419	190	15	to	to	PART
fsr-3419	190	16	be	be	AUX
fsr-3419	190	17	consumed	consume	VERB
fsr-3419	190	18	,	,	PUNCT
fsr-3419	190	19	we	we	PRON
fsr-3419	190	20	optimize	optimize	VERB
fsr-3419	190	21	these	these	DET
fsr-3419	190	22	funds	fund	NOUN
fsr-3419	190	23	’	'	PUNCT
fsr-3419	190	24	use	use	NOUN
fsr-3419	190	25	by	by	ADP
fsr-3419	190	26	keeping	keep	VERB
fsr-3419	190	27	the	the	DET
fsr-3419	190	28	consumed	consume	VERB
fsr-3419	190	29	tda	tda	NOUN
fsr-3419	190	30	money	money	NOUN
fsr-3419	190	31	in	in	ADP
fsr-3419	190	32	the	the	DET
fsr-3419	190	33	lowest	low	ADJ
fsr-3419	190	34	tax	tax	NOUN
fsr-3419	190	35	brackets	bracket	NOUN
fsr-3419	190	36	,	,	PUNCT
fsr-3419	190	37	be	be	VERB
fsr-3419	190	38	they	they	PRON
fsr-3419	190	39	for	for	ADP
fsr-3419	190	40	the	the	DET
fsr-3419	190	41	retiree	retiree	NOUN
fsr-3419	190	42	or	or	CCONJ
fsr-3419	190	43	for	for	ADP
fsr-3419	190	44	the	the	DET
fsr-3419	190	45	heir	heir	NOUN
fsr-3419	190	46	,	,	PUNCT
fsr-3419	190	47	as	as	ADP
fsr-3419	190	48	possible	possible	ADJ
fsr-3419	190	49	.	.	PUNCT
fsr-3419	191	1	guiding	guide	VERB
fsr-3419	191	2	principle	principle	NOUN
fsr-3419	191	3	2	2	NUM
fsr-3419	191	4	:	:	PUNCT
fsr-3419	191	5	it	it	PRON
fsr-3419	191	6	is	be	AUX
fsr-3419	191	7	better	well	ADJ
fsr-3419	191	8	to	to	PART
fsr-3419	191	9	use	use	VERB
fsr-3419	191	10	taxable	taxable	ADJ
fsr-3419	191	11	stock	stock	NOUN
fsr-3419	191	12	and	and	CCONJ
fsr-3419	191	13	dividends	dividend	NOUN
fsr-3419	191	14	for	for	ADP
fsr-3419	191	15	earlier	early	ADV
fsr-3419	191	16	,	,	PUNCT
fsr-3419	191	17	rather	rather	ADV
fsr-3419	191	18	than	than	ADP
fsr-3419	191	19	later	later	ADV
fsr-3419	191	20	,	,	PUNCT
fsr-3419	191	21	consumption	consumption	NOUN
fsr-3419	191	22	by	by	ADP
fsr-3419	191	23	the	the	DET
fsr-3419	191	24	retiree	retiree	NOUN
fsr-3419	191	25	.	.	PUNCT
fsr-3419	192	1	since	since	SCONJ
fsr-3419	192	2	the	the	DET
fsr-3419	192	3	taxable	taxable	ADJ
fsr-3419	192	4	stock	stock	NOUN
fsr-3419	192	5	and	and	CCONJ
fsr-3419	192	6	the	the	DET
fsr-3419	192	7	reinvested	reinveste	VERB
fsr-3419	192	8	dividends	dividend	NOUN
fsr-3419	192	9	have	have	VERB
fsr-3419	192	10	returns	return	NOUN
fsr-3419	192	11	that	that	PRON
fsr-3419	192	12	are	be	AUX
fsr-3419	192	13	slowly	slowly	ADV
fsr-3419	192	14	eroded	erode	VERB
fsr-3419	192	15	by	by	ADP
fsr-3419	192	16	the	the	DET
fsr-3419	192	17	effects	effect	NOUN
fsr-3419	192	18	of	of	ADP
fsr-3419	192	19	dividends	dividend	NOUN
fsr-3419	192	20	,	,	PUNCT
fsr-3419	192	21	if	if	SCONJ
fsr-3419	192	22	we	we	PRON
fsr-3419	192	23	know	know	VERB
fsr-3419	192	24	we	we	PRON
fsr-3419	192	25	are	be	AUX
fsr-3419	192	26	going	go	VERB
fsr-3419	192	27	to	to	PART
fsr-3419	192	28	use	use	VERB
fsr-3419	192	29	part	part	NOUN
fsr-3419	192	30	of	of	ADP
fsr-3419	192	31	our	our	PRON
fsr-3419	192	32	taxable	taxable	ADJ
fsr-3419	192	33	account	account	NOUN
fsr-3419	192	34	for	for	ADP
fsr-3419	192	35	consumption	consumption	NOUN
fsr-3419	192	36	,	,	PUNCT
fsr-3419	192	37	it	it	PRON
fsr-3419	192	38	is	be	AUX
fsr-3419	192	39	better	well	ADJ
fsr-3419	192	40	to	to	PART
fsr-3419	192	41	use	use	VERB
fsr-3419	192	42	that	that	DET
fsr-3419	192	43	part	part	NOUN
fsr-3419	192	44	as	as	ADV
fsr-3419	192	45	early	early	ADV
fsr-3419	192	46	as	as	ADP
fsr-3419	192	47	possible	possible	ADJ
fsr-3419	192	48	.	.	PUNCT
fsr-3419	193	1	this	this	PRON
fsr-3419	193	2	means	mean	VERB
fsr-3419	193	3	our	our	PRON
fsr-3419	193	4	prioritization	prioritization	NOUN
fsr-3419	193	5	of	of	ADP
fsr-3419	193	6	whether	whether	SCONJ
fsr-3419	193	7	to	to	PART
fsr-3419	193	8	use	use	VERB
fsr-3419	193	9	taxable	taxable	ADJ
fsr-3419	193	10	stock	stock	NOUN
fsr-3419	193	11	/	/	SYM
fsr-3419	193	12	dividends	dividend	NOUN
fsr-3419	193	13	versus	versus	ADP
fsr-3419	193	14	tda	tda	PROPN
fsr-3419	193	15	/	/	SYM
fsr-3419	193	16	roth	roth	PROPN
fsr-3419	193	17	money	money	NOUN
fsr-3419	193	18	to	to	PART
fsr-3419	193	19	satisfy	satisfy	VERB
fsr-3419	193	20	consumption	consumption	NOUN
fsr-3419	193	21	may	may	AUX
fsr-3419	193	22	be	be	AUX
fsr-3419	193	23	time	time	NOUN
fsr-3419	193	24	dependent	dependent	ADJ
fsr-3419	193	25	,	,	PUNCT
fsr-3419	193	26	with	with	ADP
fsr-3419	193	27	more	more	ADJ
fsr-3419	193	28	likelihood	likelihood	NOUN
fsr-3419	193	29	of	of	ADP
fsr-3419	193	30	using	use	VERB
fsr-3419	193	31	the	the	DET
fsr-3419	193	32	taxable	taxable	ADJ
fsr-3419	193	33	stock	stock	NOUN
fsr-3419	193	34	or	or	CCONJ
fsr-3419	193	35	dividends	dividend	NOUN
fsr-3419	193	36	at	at	ADP
fsr-3419	193	37	earlier	early	ADJ
fsr-3419	193	38	times	time	NOUN
fsr-3419	193	39	,	,	PUNCT
fsr-3419	193	40	since	since	SCONJ
fsr-3419	193	41	taxation	taxation	NOUN
fsr-3419	193	42	on	on	ADP
fsr-3419	193	43	tda	tda	PROPN
fsr-3419	193	44	/	/	SYM
fsr-3419	193	45	roth	roth	PROPN
fsr-3419	193	46	spending	spending	NOUN
fsr-3419	193	47	is	be	AUX
fsr-3419	193	48	not	not	PART
fsr-3419	193	49	time	time	NOUN
fsr-3419	193	50	dependent	dependent	ADJ
fsr-3419	193	51	in	in	ADP
fsr-3419	193	52	the	the	DET
fsr-3419	193	53	way	way	NOUN
fsr-3419	193	54	taxable	taxable	ADJ
fsr-3419	193	55	stock	stock	NOUN
fsr-3419	193	56	is	be	AUX
fsr-3419	193	57	.	.	PUNCT
fsr-3419	194	1	more	more	ADV
fsr-3419	194	2	specifically	specifically	ADV
fsr-3419	194	3	,	,	PUNCT
fsr-3419	194	4	if	if	SCONJ
fsr-3419	194	5	we	we	PRON
fsr-3419	194	6	know	know	VERB
fsr-3419	194	7	we	we	PRON
fsr-3419	194	8	are	be	AUX
fsr-3419	194	9	going	go	VERB
fsr-3419	194	10	to	to	PART
fsr-3419	194	11	spend	spend	VERB
fsr-3419	194	12	some	some	DET
fsr-3419	194	13	taxable	taxable	ADJ
fsr-3419	194	14	stock	stock	NOUN
fsr-3419	194	15	money	money	NOUN
fsr-3419	194	16	for	for	ADP
fsr-3419	194	17	consumption	consumption	NOUN
fsr-3419	194	18	,	,	PUNCT
fsr-3419	194	19	it	it	PRON
fsr-3419	194	20	should	should	AUX
fsr-3419	194	21	be	be	AUX
fsr-3419	194	22	prioritized	prioritize	VERB
fsr-3419	194	23	to	to	PART
fsr-3419	194	24	be	be	AUX
fsr-3419	194	25	consumed	consume	VERB
fsr-3419	194	26	before	before	ADP
fsr-3419	194	27	spending	spend	VERB
fsr-3419	194	28	any	any	DET
fsr-3419	194	29	roth	roth	NOUN
fsr-3419	194	30	money	money	NOUN
fsr-3419	194	31	.	.	PUNCT
fsr-3419	195	1	the	the	DET
fsr-3419	195	2	bigger	big	ADJ
fsr-3419	195	3	question	question	NOUN
fsr-3419	195	4	between	between	ADP
fsr-3419	195	5	the	the	DET
fsr-3419	195	6	roth	roth	PROPN
fsr-3419	195	7	account	account	NOUN
fsr-3419	195	8	and	and	CCONJ
fsr-3419	195	9	the	the	DET
fsr-3419	195	10	taxable	taxable	ADJ
fsr-3419	195	11	account	account	NOUN
fsr-3419	195	12	is	be	AUX
fsr-3419	195	13	whether	whether	SCONJ
fsr-3419	195	14	or	or	CCONJ
fsr-3419	195	15	not	not	PART
fsr-3419	195	16	it	it	PRON
fsr-3419	195	17	is	be	AUX
fsr-3419	195	18	worth	worth	ADJ
fsr-3419	195	19	prioritizing	prioritize	VERB
fsr-3419	195	20	using	use	VERB
fsr-3419	195	21	more	more	ADJ
fsr-3419	195	22	roth	roth	ADJ
fsr-3419	195	23	money	money	NOUN
fsr-3419	195	24	for	for	ADP
fsr-3419	195	25	the	the	DET
fsr-3419	195	26	retiree	retiree	NOUN
fsr-3419	195	27	’s	’s	PART
fsr-3419	195	28	consumption	consumption	NOUN
fsr-3419	195	29	needs	need	VERB
fsr-3419	195	30	so	so	SCONJ
fsr-3419	195	31	that	that	SCONJ
fsr-3419	195	32	less	less	ADV
fsr-3419	195	33	taxable	taxable	ADJ
fsr-3419	195	34	stock	stock	NOUN
fsr-3419	195	35	is	be	AUX
fsr-3419	195	36	used	use	VERB
fsr-3419	195	37	for	for	ADP
fsr-3419	195	38	consumption	consumption	NOUN
fsr-3419	195	39	,	,	PUNCT
fsr-3419	195	40	enabling	enable	VERB
fsr-3419	195	41	more	more	ADJ
fsr-3419	195	42	capital	capital	NOUN
fsr-3419	195	43	gains	gain	NOUN
fsr-3419	195	44	in	in	ADP
fsr-3419	195	45	the	the	DET
fsr-3419	195	46	taxable	taxable	ADJ
fsr-3419	195	47	account	account	NOUN
fsr-3419	195	48	to	to	PART
fsr-3419	195	49	be	be	AUX
fsr-3419	195	50	forgiven	forgive	VERB
fsr-3419	195	51	at	at	ADP
fsr-3419	195	52	death	death	NOUN
fsr-3419	195	53	.	.	PUNCT
fsr-3419	196	1	the	the	DET
fsr-3419	196	2	question	question	NOUN
fsr-3419	196	3	of	of	ADP
fsr-3419	196	4	prioritizing	prioritize	VERB
fsr-3419	196	5	the	the	DET
fsr-3419	196	6	tda	tda	NOUN
fsr-3419	196	7	versus	versus	ADP
fsr-3419	196	8	the	the	DET
fsr-3419	196	9	taxable	taxable	ADJ
fsr-3419	196	10	account	account	NOUN
fsr-3419	196	11	can	can	AUX
fsr-3419	196	12	be	be	AUX
fsr-3419	196	13	even	even	ADV
fsr-3419	196	14	76	76	NUM
fsr-3419	196	15	j.	j.	PROPN
fsr-3419	196	16	dilellio	dilellio	PROPN
fsr-3419	196	17	,	,	PUNCT
fsr-3419	196	18	d.	d.	PROPN
fsr-3419	196	19	ostrov	ostrov	PROPN
fsr-3419	196	20	/	/	SYM
fsr-3419	196	21	financial	financial	ADJ
fsr-3419	196	22	services	service	NOUN
fsr-3419	196	23	review	review	VERB
fsr-3419	196	24	28	28	NUM
fsr-3419	196	25	(	(	PUNCT
fsr-3419	196	26	2020	2020	NUM
fsr-3419	196	27	)	)	PUNCT
fsr-3419	196	28	67–95	67–95	NUM
fsr-3419	196	29	more	more	ADV
fsr-3419	196	30	complex	complex	ADJ
fsr-3419	196	31	,	,	PUNCT
fsr-3419	196	32	as	as	SCONJ
fsr-3419	196	33	the	the	DET
fsr-3419	196	34	desire	desire	NOUN
fsr-3419	196	35	to	to	PART
fsr-3419	196	36	spend	spend	VERB
fsr-3419	196	37	the	the	DET
fsr-3419	196	38	tda	tda	NOUN
fsr-3419	196	39	in	in	ADP
fsr-3419	196	40	lower	low	ADJ
fsr-3419	196	41	tax	tax	NOUN
fsr-3419	196	42	brackets	bracket	NOUN
fsr-3419	196	43	may	may	AUX
fsr-3419	196	44	override	override	VERB
fsr-3419	196	45	the	the	DET
fsr-3419	196	46	desire	desire	NOUN
fsr-3419	196	47	to	to	PART
fsr-3419	196	48	spend	spend	VERB
fsr-3419	196	49	taxable	taxable	ADJ
fsr-3419	196	50	stock	stock	NOUN
fsr-3419	196	51	earlier	early	ADV
fsr-3419	196	52	.	.	PUNCT
fsr-3419	197	1	our	our	PRON
fsr-3419	197	2	algorithm	algorithm	NOUN
fsr-3419	197	3	shows	show	VERB
fsr-3419	197	4	how	how	SCONJ
fsr-3419	197	5	to	to	PART
fsr-3419	197	6	answer	answer	VERB
fsr-3419	197	7	both	both	PRON
fsr-3419	197	8	of	of	ADP
fsr-3419	197	9	these	these	DET
fsr-3419	197	10	questions	question	NOUN
fsr-3419	197	11	.	.	PUNCT
fsr-3419	198	1	guiding	guide	VERB
fsr-3419	198	2	principle	principle	NOUN
fsr-3419	198	3	3	3	NUM
fsr-3419	198	4	:	:	PUNCT
fsr-3419	198	5	when	when	SCONJ
fsr-3419	198	6	consuming	consume	VERB
fsr-3419	198	7	taxable	taxable	ADJ
fsr-3419	198	8	stock	stock	NOUN
fsr-3419	198	9	,	,	PUNCT
fsr-3419	198	10	we	we	PRON
fsr-3419	198	11	consume	consume	VERB
fsr-3419	198	12	the	the	DET
fsr-3419	198	13	lot	lot	NOUN
fsr-3419	198	14	with	with	ADP
fsr-3419	198	15	the	the	DET
fsr-3419	198	16	highest	high	ADJ
fsr-3419	198	17	cost	cost	NOUN
fsr-3419	198	18	basis	basis	NOUN
fsr-3419	198	19	,	,	PUNCT
fsr-3419	198	20	v	v	ADP
fsr-3419	198	21	t	t	PROPN
fsr-3419	198	22	j	j	PROPN
fsr-3419	198	23	,	,	PUNCT
fsr-3419	198	24	that	that	PRON
fsr-3419	198	25	is	be	AUX
fsr-3419	198	26	available	available	ADJ
fsr-3419	198	27	at	at	ADP
fsr-3419	198	28	time	time	NOUN
fsr-3419	198	29	t.	t.	NOUN
fsr-3419	198	30	one	one	NUM
fsr-3419	198	31	ramification	ramification	NOUN
fsr-3419	198	32	of	of	ADP
fsr-3419	198	33	this	this	DET
fsr-3419	198	34	principle	principle	NOUN
fsr-3419	198	35	is	be	AUX
fsr-3419	198	36	that	that	SCONJ
fsr-3419	198	37	we	we	PRON
fsr-3419	198	38	always	always	ADV
fsr-3419	198	39	consume	consume	VERB
fsr-3419	198	40	dividends	dividend	NOUN
fsr-3419	198	41	before	before	ADP
fsr-3419	198	42	liquidating	liquidate	VERB
fsr-3419	198	43	other	other	ADJ
fsr-3419	198	44	lots	lot	NOUN
fsr-3419	198	45	.	.	PUNCT
fsr-3419	199	1	by	by	ADP
fsr-3419	199	2	consuming	consume	VERB
fsr-3419	199	3	stock	stock	NOUN
fsr-3419	199	4	with	with	ADP
fsr-3419	199	5	the	the	DET
fsr-3419	199	6	highest	high	ADJ
fsr-3419	199	7	cost	cost	NOUN
fsr-3419	199	8	basis	basis	NOUN
fsr-3419	199	9	,	,	PUNCT
fsr-3419	199	10	we	we	PRON
fsr-3419	199	11	minimize	minimize	VERB
fsr-3419	199	12	the	the	DET
fsr-3419	199	13	amount	amount	NOUN
fsr-3419	199	14	of	of	ADP
fsr-3419	199	15	tax	tax	NOUN
fsr-3419	199	16	paid	pay	VERB
fsr-3419	199	17	on	on	ADP
fsr-3419	199	18	stock	stock	NOUN
fsr-3419	199	19	that	that	PRON
fsr-3419	199	20	we	we	PRON
fsr-3419	199	21	need	need	VERB
fsr-3419	199	22	to	to	PART
fsr-3419	199	23	consume	consume	VERB
fsr-3419	199	24	.	.	PUNCT
fsr-3419	200	1	if	if	SCONJ
fsr-3419	200	2	we	we	PRON
fsr-3419	200	3	must	must	AUX
fsr-3419	200	4	consume	consume	VERB
fsr-3419	200	5	the	the	DET
fsr-3419	200	6	lower	low	ADJ
fsr-3419	200	7	cost	cost	NOUN
fsr-3419	200	8	basis	basis	NOUN
fsr-3419	200	9	stock	stock	NOUN
fsr-3419	200	10	later	later	ADV
fsr-3419	200	11	,	,	PUNCT
fsr-3419	200	12	we	we	PRON
fsr-3419	200	13	have	have	AUX
fsr-3419	200	14	had	have	VERB
fsr-3419	200	15	the	the	DET
fsr-3419	200	16	advantage	advantage	NOUN
fsr-3419	200	17	of	of	ADP
fsr-3419	200	18	having	have	VERB
fsr-3419	200	19	a	a	DET
fsr-3419	200	20	longer	long	ADJ
fsr-3419	200	21	time	time	NOUN
fsr-3419	200	22	to	to	PART
fsr-3419	200	23	collect	collect	VERB
fsr-3419	200	24	returns	return	NOUN
fsr-3419	200	25	accrued	accrue	VERB
fsr-3419	200	26	from	from	ADP
fsr-3419	200	27	the	the	DET
fsr-3419	200	28	larger	large	ADJ
fsr-3419	200	29	capital	capital	NOUN
fsr-3419	200	30	gains	gain	NOUN
fsr-3419	200	31	in	in	ADP
fsr-3419	200	32	the	the	DET
fsr-3419	200	33	lower	low	ADJ
fsr-3419	200	34	cost	cost	NOUN
fsr-3419	200	35	basis	basis	NOUN
fsr-3419	200	36	stock	stock	NOUN
fsr-3419	200	37	.	.	PUNCT
fsr-3419	201	1	further	far	ADV
fsr-3419	201	2	,	,	PUNCT
fsr-3419	201	3	it	it	PRON
fsr-3419	201	4	is	be	AUX
fsr-3419	201	5	more	more	ADV
fsr-3419	201	6	desirable	desirable	ADJ
fsr-3419	201	7	to	to	PART
fsr-3419	201	8	have	have	VERB
fsr-3419	201	9	stock	stock	NOUN
fsr-3419	201	10	with	with	ADP
fsr-3419	201	11	a	a	DET
fsr-3419	201	12	lower	low	ADJ
fsr-3419	201	13	cost	cost	NOUN
fsr-3419	201	14	basis	basis	NOUN
fsr-3419	201	15	be	be	AUX
fsr-3419	201	16	in	in	ADP
fsr-3419	201	17	the	the	DET
fsr-3419	201	18	retiree	retiree	NOUN
fsr-3419	201	19	’s	’s	PART
fsr-3419	201	20	account	account	NOUN
fsr-3419	201	21	when	when	SCONJ
fsr-3419	201	22	the	the	DET
fsr-3419	201	23	retiree	retiree	NOUN
fsr-3419	201	24	dies	die	VERB
fsr-3419	201	25	,	,	PUNCT
fsr-3419	201	26	because	because	SCONJ
fsr-3419	201	27	that	that	PRON
fsr-3419	201	28	means	mean	VERB
fsr-3419	201	29	that	that	SCONJ
fsr-3419	201	30	more	more	ADJ
fsr-3419	201	31	tax	tax	NOUN
fsr-3419	201	32	on	on	ADP
fsr-3419	201	33	the	the	DET
fsr-3419	201	34	retiree	retiree	NOUN
fsr-3419	201	35	’s	’s	PART
fsr-3419	201	36	capital	capital	NOUN
fsr-3419	201	37	gains	gain	NOUN
fsr-3419	201	38	will	will	AUX
fsr-3419	201	39	be	be	AUX
fsr-3419	201	40	forgiven	forgive	VERB
fsr-3419	201	41	,	,	PUNCT
fsr-3419	201	42	to	to	ADP
fsr-3419	201	43	the	the	DET
fsr-3419	201	44	greater	great	ADJ
fsr-3419	201	45	benefit	benefit	NOUN
fsr-3419	201	46	of	of	ADP
fsr-3419	201	47	the	the	DET
fsr-3419	201	48	heir	heir	NOUN
fsr-3419	201	49	.	.	PUNCT
fsr-3419	202	1	we	we	PRON
fsr-3419	202	2	note	note	VERB
fsr-3419	202	3	that	that	PRON
fsr-3419	202	4	should	should	AUX
fsr-3419	202	5	v	v	VERB
fsr-3419	202	6	1	1	NUM
fsr-3419	202	7	t	t	NOUN
fsr-3419	202	8	≤v	≤v	PROPN
fsr-3419	202	9	2	2	NUM
fsr-3419	202	10	t	t	PROPN
fsr-3419	202	11	≤	≤	NUM
fsr-3419	202	12	�	�	PROPN
fsr-3419	202	13	�	�	PROPN
fsr-3419	202	14	�	�	PROPN
fsr-3419	202	15	≤	≤	PROPN
fsr-3419	202	16	v	v	ADP
fsr-3419	202	17	jmax	jmax	PROPN
fsr-3419	202	18	t	t	PROPN
fsr-3419	203	1	≤	≤	NOUN
fsr-3419	203	2	1	1	NUM
fsr-3419	203	3	,	,	PUNCT
fsr-3419	203	4	guiding	guide	VERB
fsr-3419	203	5	principle	principle	NOUN
fsr-3419	203	6	3	3	NUM
fsr-3419	203	7	corresponds	correspond	NOUN
fsr-3419	203	8	to	to	ADP
fsr-3419	203	9	lifo	lifo	NOUN
fsr-3419	203	10	(	(	PUNCT
fsr-3419	203	11	last	last	ADJ
fsr-3419	203	12	in	in	ADV
fsr-3419	203	13	,	,	PUNCT
fsr-3419	203	14	first	first	ADV
fsr-3419	203	15	out	out	ADV
fsr-3419	203	16	)	)	PUNCT
fsr-3419	203	17	being	be	AUX
fsr-3419	203	18	the	the	DET
fsr-3419	203	19	optimal	optimal	ADJ
fsr-3419	203	20	strategy	strategy	NOUN
fsr-3419	203	21	for	for	ADP
fsr-3419	203	22	an	an	DET
fsr-3419	203	23	investor	investor	NOUN
fsr-3419	203	24	.	.	PUNCT
fsr-3419	204	1	that	that	PRON
fsr-3419	204	2	is	be	AUX
fsr-3419	204	3	,	,	PUNCT
fsr-3419	204	4	we	we	PRON
fsr-3419	204	5	consume	consume	VERB
fsr-3419	204	6	first	first	ADV
fsr-3419	204	7	from	from	ADP
fsr-3419	204	8	lot	lot	NOUN
fsr-3419	204	9	jmax	jmax	NOUN
fsr-3419	204	10	and	and	CCONJ
fsr-3419	204	11	then	then	ADV
fsr-3419	204	12	,	,	PUNCT
fsr-3419	204	13	should	should	AUX
fsr-3419	204	14	this	this	DET
fsr-3419	204	15	lot	lot	NOUN
fsr-3419	204	16	become	become	VERB
fsr-3419	204	17	exhausted	exhausted	ADJ
fsr-3419	204	18	and	and	CCONJ
fsr-3419	204	19	it	it	PRON
fsr-3419	204	20	is	be	AUX
fsr-3419	204	21	desirable	desirable	ADJ
fsr-3419	204	22	to	to	PART
fsr-3419	204	23	consume	consume	VERB
fsr-3419	204	24	more	more	ADV
fsr-3419	204	25	taxable	taxable	ADJ
fsr-3419	204	26	stock	stock	NOUN
fsr-3419	204	27	,	,	PUNCT
fsr-3419	204	28	we	we	PRON
fsr-3419	204	29	consume	consume	VERB
fsr-3419	204	30	from	from	ADP
fsr-3419	204	31	lot	lot	NOUN
fsr-3419	204	32	jmax	jmax	PROPN
fsr-3419	204	33	�	�	PROPN
fsr-3419	204	34	1	1	NUM
fsr-3419	204	35	,	,	PUNCT
fsr-3419	204	36	which	which	PRON
fsr-3419	204	37	is	be	AUX
fsr-3419	204	38	relabeled	relabele	VERB
fsr-3419	204	39	lot	lot	NOUN
fsr-3419	204	40	jmax	jmax	NOUN
fsr-3419	204	41	,	,	PUNCT
fsr-3419	204	42	and	and	CCONJ
fsr-3419	204	43	we	we	PRON
fsr-3419	204	44	continue	continue	VERB
fsr-3419	204	45	in	in	ADP
fsr-3419	204	46	this	this	DET
fsr-3419	204	47	manner	manner	NOUN
fsr-3419	204	48	as	as	ADV
fsr-3419	204	49	long	long	ADV
fsr-3419	204	50	as	as	SCONJ
fsr-3419	204	51	it	it	PRON
fsr-3419	204	52	remains	remain	VERB
fsr-3419	204	53	desirable	desirable	ADJ
fsr-3419	204	54	to	to	PART
fsr-3419	204	55	consume	consume	VERB
fsr-3419	204	56	the	the	DET
fsr-3419	204	57	lot	lot	NOUN
fsr-3419	204	58	of	of	ADP
fsr-3419	204	59	taxable	taxable	ADJ
fsr-3419	204	60	stock	stock	NOUN
fsr-3419	204	61	with	with	ADP
fsr-3419	204	62	the	the	DET
fsr-3419	204	63	highest	high	ADJ
fsr-3419	204	64	remaining	remain	VERB
fsr-3419	204	65	j	j	PROPN
fsr-3419	204	66	(	(	PUNCT
fsr-3419	204	67	and	and	CCONJ
fsr-3419	204	68	v	v	ADP
fsr-3419	204	69	j	j	PROPN
fsr-3419	204	70	t	t	PROPN
fsr-3419	204	71	)	)	PUNCT
fsr-3419	204	72	value	value	NOUN
fsr-3419	204	73	.	.	PUNCT
fsr-3419	205	1	further	far	ADV
fsr-3419	205	2	,	,	PUNCT
fsr-3419	205	3	since	since	SCONJ
fsr-3419	205	4	dividends	dividend	NOUN
fsr-3419	205	5	correspond	correspond	VERB
fsr-3419	205	6	to	to	ADP
fsr-3419	205	7	a	a	DET
fsr-3419	205	8	taxable	taxable	ADJ
fsr-3419	205	9	lot	lot	NOUN
fsr-3419	205	10	where	where	SCONJ
fsr-3419	205	11	v	v	ADP
fsr-3419	205	12	jmax	jmax	X
fsr-3419	205	13	t	t	PROPN
fsr-3419	205	14	¼	¼	NOUN
fsr-3419	205	15	1	1	NUM
fsr-3419	205	16	,	,	PUNCT
fsr-3419	205	17	they	they	PRON
fsr-3419	205	18	are	be	AUX
fsr-3419	205	19	always	always	ADV
fsr-3419	205	20	prioritized	prioritize	VERB
fsr-3419	205	21	for	for	ADP
fsr-3419	205	22	consumption	consumption	NOUN
fsr-3419	205	23	before	before	ADP
fsr-3419	205	24	any	any	DET
fsr-3419	205	25	other	other	ADJ
fsr-3419	205	26	lot	lot	NOUN
fsr-3419	205	27	.	.	PUNCT
fsr-3419	206	1	it	it	PRON
fsr-3419	206	2	is	be	AUX
fsr-3419	206	3	worth	worth	ADJ
fsr-3419	206	4	noting	note	VERB
fsr-3419	206	5	that	that	SCONJ
fsr-3419	206	6	there	there	PRON
fsr-3419	206	7	may	may	AUX
fsr-3419	206	8	be	be	AUX
fsr-3419	206	9	a	a	DET
fsr-3419	206	10	material	material	NOUN
fsr-3419	206	11	risk	risk	NOUN
fsr-3419	206	12	associated	associate	VERB
fsr-3419	206	13	with	with	ADP
fsr-3419	206	14	a	a	DET
fsr-3419	206	15	strategy	strategy	NOUN
fsr-3419	206	16	of	of	ADP
fsr-3419	206	17	selling	sell	VERB
fsr-3419	206	18	stocks	stock	NOUN
fsr-3419	206	19	with	with	ADP
fsr-3419	206	20	the	the	DET
fsr-3419	206	21	highest	high	ADJ
fsr-3419	206	22	cost	cost	NOUN
fsr-3419	206	23	basis	basis	NOUN
fsr-3419	206	24	,	,	PUNCT
fsr-3419	206	25	as	as	SCONJ
fsr-3419	206	26	the	the	DET
fsr-3419	206	27	taxable	taxable	ADJ
fsr-3419	206	28	account	account	NOUN
fsr-3419	206	29	can	can	AUX
fsr-3419	206	30	become	become	VERB
fsr-3419	206	31	very	very	ADV
fsr-3419	206	32	concentrated	concentrated	ADJ
fsr-3419	206	33	in	in	ADP
fsr-3419	206	34	stock	stock	NOUN
fsr-3419	206	35	with	with	ADP
fsr-3419	206	36	strong	strong	ADJ
fsr-3419	206	37	past	past	ADJ
fsr-3419	206	38	performance	performance	NOUN
fsr-3419	206	39	.	.	PUNCT
fsr-3419	207	1	this	this	PRON
fsr-3419	207	2	can	can	AUX
fsr-3419	207	3	be	be	AUX
fsr-3419	207	4	partially	partially	ADV
fsr-3419	207	5	mitigated	mitigate	VERB
fsr-3419	207	6	by	by	ADP
fsr-3419	207	7	using	use	VERB
fsr-3419	207	8	a	a	DET
fsr-3419	207	9	broad	broad	ADV
fsr-3419	207	10	-	-	PUNCT
fsr-3419	207	11	based	base	VERB
fsr-3419	207	12	fund	fund	NOUN
fsr-3419	207	13	,	,	PUNCT
fsr-3419	207	14	rather	rather	ADV
fsr-3419	207	15	than	than	ADP
fsr-3419	207	16	investing	invest	VERB
fsr-3419	207	17	in	in	ADP
fsr-3419	207	18	individual	individual	ADJ
fsr-3419	207	19	stocks	stock	NOUN
fsr-3419	207	20	.	.	PUNCT
fsr-3419	208	1	guiding	guide	VERB
fsr-3419	208	2	principle	principle	NOUN
fsr-3419	208	3	4	4	NUM
fsr-3419	208	4	:	:	PUNCT
fsr-3419	208	5	we	we	PRON
fsr-3419	208	6	always	always	ADV
fsr-3419	208	7	prioritize	prioritize	VERB
fsr-3419	208	8	using	use	VERB
fsr-3419	208	9	dividends	dividend	NOUN
fsr-3419	208	10	to	to	PART
fsr-3419	208	11	satisfy	satisfy	VERB
fsr-3419	208	12	the	the	DET
fsr-3419	208	13	retiree	retiree	NOUN
fsr-3419	208	14	’s	’s	PART
fsr-3419	208	15	consumption	consumption	NOUN
fsr-3419	208	16	needs	need	NOUN
fsr-3419	208	17	before	before	ADP
fsr-3419	208	18	using	use	VERB
fsr-3419	208	19	roth	roth	PROPN
fsr-3419	208	20	money	money	NOUN
fsr-3419	208	21	.	.	PUNCT
fsr-3419	209	1	choosing	choose	VERB
fsr-3419	209	2	to	to	PART
fsr-3419	209	3	prioritize	prioritize	VERB
fsr-3419	209	4	consuming	consume	VERB
fsr-3419	209	5	the	the	DET
fsr-3419	209	6	roth	roth	PROPN
fsr-3419	209	7	money	money	NOUN
fsr-3419	209	8	,	,	PUNCT
fsr-3419	209	9	which	which	PRON
fsr-3419	209	10	is	be	AUX
fsr-3419	209	11	not	not	PART
fsr-3419	209	12	subject	subject	ADJ
fsr-3419	209	13	to	to	ADP
fsr-3419	209	14	any	any	DET
fsr-3419	209	15	tax	tax	NOUN
fsr-3419	209	16	for	for	ADP
fsr-3419	209	17	the	the	DET
fsr-3419	209	18	retiree	retiree	NOUN
fsr-3419	209	19	or	or	CCONJ
fsr-3419	209	20	the	the	DET
fsr-3419	209	21	heir	heir	NOUN
fsr-3419	209	22	,	,	PUNCT
fsr-3419	209	23	so	so	SCONJ
fsr-3419	209	24	that	that	SCONJ
fsr-3419	209	25	we	we	PRON
fsr-3419	209	26	can	can	AUX
fsr-3419	209	27	retain	retain	VERB
fsr-3419	209	28	(	(	PUNCT
fsr-3419	209	29	after	after	ADP
fsr-3419	209	30	-	-	PUNCT
fsr-3419	209	31	tax	tax	NOUN
fsr-3419	209	32	)	)	PUNCT
fsr-3419	209	33	dividend	dividend	NOUN
fsr-3419	209	34	money	money	NOUN
fsr-3419	209	35	used	use	VERB
fsr-3419	209	36	to	to	PART
fsr-3419	209	37	buy	buy	VERB
fsr-3419	209	38	taxable	taxable	ADJ
fsr-3419	209	39	stock8	stock8	NOUN
fsr-3419	209	40	is	be	AUX
fsr-3419	209	41	an	an	DET
fsr-3419	209	42	inferior	inferior	ADJ
fsr-3419	209	43	choice	choice	NOUN
fsr-3419	209	44	for	for	ADP
fsr-3419	209	45	three	three	NUM
fsr-3419	209	46	reasons	reason	NOUN
fsr-3419	209	47	:	:	PUNCT
fsr-3419	209	48	(	(	PUNCT
fsr-3419	209	49	1	1	X
fsr-3419	209	50	)	)	PUNCT
fsr-3419	209	51	the	the	DET
fsr-3419	209	52	erosive	erosive	ADJ
fsr-3419	209	53	effect	effect	NOUN
fsr-3419	209	54	of	of	ADP
fsr-3419	209	55	taxes	taxis	NOUN
fsr-3419	209	56	on	on	ADP
fsr-3419	209	57	dividends	dividend	NOUN
fsr-3419	209	58	over	over	ADP
fsr-3419	209	59	time	time	NOUN
fsr-3419	209	60	with	with	ADP
fsr-3419	209	61	taxable	taxable	ADJ
fsr-3419	209	62	stock	stock	NOUN
fsr-3419	209	63	,	,	PUNCT
fsr-3419	209	64	(	(	PUNCT
fsr-3419	209	65	2	2	X
fsr-3419	209	66	)	)	PUNCT
fsr-3419	209	67	the	the	DET
fsr-3419	209	68	tax	tax	NOUN
fsr-3419	209	69	on	on	ADP
fsr-3419	209	70	capital	capital	NOUN
fsr-3419	209	71	gains	gain	NOUN
fsr-3419	209	72	should	should	AUX
fsr-3419	209	73	the	the	DET
fsr-3419	209	74	taxable	taxable	ADJ
fsr-3419	209	75	stock	stock	NOUN
fsr-3419	209	76	need	need	VERB
fsr-3419	209	77	to	to	PART
fsr-3419	209	78	be	be	AUX
fsr-3419	209	79	sold	sell	VERB
fsr-3419	209	80	before	before	ADP
fsr-3419	209	81	the	the	DET
fsr-3419	209	82	retiree	retiree	NOUN
fsr-3419	209	83	’s	’s	PART
fsr-3419	209	84	death	death	NOUN
fsr-3419	209	85	,	,	PUNCT
fsr-3419	209	86	and	and	CCONJ
fsr-3419	209	87	(	(	PUNCT
fsr-3419	209	88	3	3	X
fsr-3419	209	89	)	)	PUNCT
fsr-3419	209	90	the	the	DET
fsr-3419	209	91	heir	heir	NOUN
fsr-3419	209	92	is	be	AUX
fsr-3419	209	93	subject	subject	ADJ
fsr-3419	209	94	to	to	ADP
fsr-3419	209	95	tax	tax	NOUN
fsr-3419	209	96	on	on	ADP
fsr-3419	209	97	capital	capital	NOUN
fsr-3419	209	98	gains	gain	NOUN
fsr-3419	209	99	accrued	accrue	VERB
fsr-3419	209	100	after	after	SCONJ
fsr-3419	209	101	the	the	DET
fsr-3419	209	102	taxable	taxable	ADJ
fsr-3419	209	103	stock	stock	NOUN
fsr-3419	209	104	is	be	AUX
fsr-3419	209	105	inherited	inherit	VERB
fsr-3419	209	106	,	,	PUNCT
fsr-3419	209	107	even	even	ADV
fsr-3419	209	108	though	though	SCONJ
fsr-3419	209	109	capital	capital	NOUN
fsr-3419	209	110	gains	gain	NOUN
fsr-3419	209	111	are	be	AUX
fsr-3419	209	112	forgiven	forgive	VERB
fsr-3419	209	113	when	when	SCONJ
fsr-3419	209	114	the	the	DET
fsr-3419	209	115	retiree	retiree	NOUN
fsr-3419	209	116	dies	die	VERB
fsr-3419	209	117	.	.	PUNCT
fsr-3419	210	1	guiding	guide	VERB
fsr-3419	210	2	principle	principle	NOUN
fsr-3419	210	3	5	5	NUM
fsr-3419	210	4	:	:	PUNCT
fsr-3419	210	5	we	we	PRON
fsr-3419	210	6	always	always	ADV
fsr-3419	210	7	take	take	VERB
fsr-3419	210	8	out	out	ADP
fsr-3419	210	9	any	any	DET
fsr-3419	210	10	rmds	rmds	NOUN
fsr-3419	210	11	.	.	PUNCT
fsr-3419	211	1	the	the	DET
fsr-3419	211	2	50	50	NUM
fsr-3419	211	3	%	%	NOUN
fsr-3419	211	4	fee	fee	NOUN
fsr-3419	211	5	levied	levy	VERB
fsr-3419	211	6	on	on	ADP
fsr-3419	211	7	any	any	DET
fsr-3419	211	8	rmds	rmds	NOUN
fsr-3419	211	9	not	not	PART
fsr-3419	211	10	taken	take	VERB
fsr-3419	211	11	by	by	ADP
fsr-3419	211	12	the	the	DET
fsr-3419	211	13	retiree	retiree	NOUN
fsr-3419	211	14	from	from	ADP
fsr-3419	211	15	their	their	PRON
fsr-3419	211	16	tda	tda	NOUN
fsr-3419	211	17	or	or	CCONJ
fsr-3419	211	18	the	the	DET
fsr-3419	211	19	heir	heir	NOUN
fsr-3419	211	20	from	from	ADP
fsr-3419	211	21	their	their	PRON
fsr-3419	211	22	inherited	inherit	VERB
fsr-3419	211	23	tda	tda	NOUN
fsr-3419	211	24	or	or	CCONJ
fsr-3419	211	25	roth	roth	NOUN
fsr-3419	211	26	can	can	AUX
fsr-3419	211	27	not	not	PART
fsr-3419	211	28	be	be	AUX
fsr-3419	211	29	compensated	compensate	VERB
fsr-3419	211	30	by	by	ADP
fsr-3419	211	31	anything	anything	PRON
fsr-3419	211	32	else	else	ADV
fsr-3419	211	33	in	in	ADP
fsr-3419	211	34	the	the	DET
fsr-3419	211	35	current	current	ADJ
fsr-3419	211	36	tax	tax	NOUN
fsr-3419	211	37	system	system	NOUN
fsr-3419	211	38	.	.	PUNCT
fsr-3419	212	1	5	5	X
fsr-3419	212	2	.	.	X
fsr-3419	212	3	algorithm	algorithm	NOUN
fsr-3419	212	4	in	in	ADP
fsr-3419	212	5	this	this	DET
fsr-3419	212	6	section	section	NOUN
fsr-3419	212	7	we	we	PRON
fsr-3419	212	8	outline	outline	VERB
fsr-3419	212	9	how	how	SCONJ
fsr-3419	212	10	we	we	PRON
fsr-3419	212	11	use	use	VERB
fsr-3419	212	12	our	our	PRON
fsr-3419	212	13	guiding	guide	VERB
fsr-3419	212	14	principles	principle	NOUN
fsr-3419	212	15	to	to	PART
fsr-3419	212	16	determine	determine	VERB
fsr-3419	212	17	the	the	DET
fsr-3419	212	18	annual	annual	ADJ
fsr-3419	212	19	allocations	allocation	NOUN
fsr-3419	212	20	from	from	ADP
fsr-3419	212	21	the	the	DET
fsr-3419	212	22	tda	tda	PROPN
fsr-3419	212	23	,	,	PUNCT
fsr-3419	212	24	roth	roth	PROPN
fsr-3419	212	25	account	account	NOUN
fsr-3419	212	26	,	,	PUNCT
fsr-3419	212	27	and	and	CCONJ
fsr-3419	212	28	taxable	taxable	ADJ
fsr-3419	212	29	stock	stock	NOUN
fsr-3419	212	30	account	account	NOUN
fsr-3419	212	31	that	that	PRON
fsr-3419	212	32	satisfy	satisfy	VERB
fsr-3419	212	33	the	the	DET
fsr-3419	212	34	retiree	retiree	NOUN
fsr-3419	212	35	’s	’s	PART
fsr-3419	212	36	annual	annual	ADJ
fsr-3419	212	37	consumption	consumption	NOUN
fsr-3419	212	38	needs	need	NOUN
fsr-3419	212	39	and	and	CCONJ
fsr-3419	212	40	maximize	maximize	VERB
fsr-3419	212	41	the	the	DET
fsr-3419	212	42	following	follow	VERB
fsr-3419	212	43	objective	objective	ADJ
fsr-3419	212	44	function	function	NOUN
fsr-3419	212	45	for	for	ADP
fsr-3419	212	46	wtotal	wtotal	ADJ
fsr-3419	212	47	tdeathð	tdeathð	NOUN
fsr-3419	212	48	þ	þ	PROPN
fsr-3419	212	49	,	,	PUNCT
fsr-3419	212	50	the	the	DET
fsr-3419	212	51	total	total	ADJ
fsr-3419	212	52	worth	worth	NOUN
fsr-3419	212	53	of	of	ADP
fsr-3419	212	54	the	the	DET
fsr-3419	212	55	bequest	bequest	NOUN
fsr-3419	212	56	to	to	ADP
fsr-3419	212	57	an	an	DET
fsr-3419	212	58	heir	heir	NOUN
fsr-3419	212	59	or	or	CCONJ
fsr-3419	212	60	heirs	heir	NOUN
fsr-3419	212	61	:	:	PUNCT
fsr-3419	212	62	wtotal	wtotal	ADJ
fsr-3419	212	63	tdeathð	tdeathð	NOUN
fsr-3419	212	64	þ	þ	PROPN
fsr-3419	212	65	¼	¼	NOUN
fsr-3419	212	66	1	1	NUM
fsr-3419	212	67	a	a	DET
fsr-3419	212	68	1	1	NUM
fsr-3419	212	69	�	�	NOUN
fsr-3419	212	70	t	t	NOUN
fsr-3419	212	71	heirð	heirð	VERB
fsr-3419	212	72	þwtda	þwtda	NOUN
fsr-3419	212	73	tdeathð	tdeathð	NOUN
fsr-3419	212	74	þ	þ	PROPN
fsr-3419	212	75	þ	þ	PROPN
fsr-3419	212	76	1	1	NUM
fsr-3419	212	77	a	a	DET
fsr-3419	212	78	wroth	wroth	NOUN
fsr-3419	212	79	tdeathð	tdeathð	NOUN
fsr-3419	212	80	þ	þ	NOUN
fsr-3419	212	81	þwts	þwts	PROPN
fsr-3419	212	82	tdeathð	tdeathð	PROPN
fsr-3419	212	83	þ	þ	PROPN
fsr-3419	212	84	,	,	PUNCT
fsr-3419	212	85	(	(	PUNCT
fsr-3419	212	86	1	1	X
fsr-3419	212	87	)	)	PUNCT
fsr-3419	212	88	j.	j.	PROPN
fsr-3419	212	89	dilellio	dilellio	PROPN
fsr-3419	212	90	,	,	PUNCT
fsr-3419	212	91	d.	d.	PROPN
fsr-3419	212	92	ostrov	ostrov	PROPN
fsr-3419	212	93	/	/	SYM
fsr-3419	212	94	financial	financial	ADJ
fsr-3419	212	95	services	service	NOUN
fsr-3419	212	96	review	review	VERB
fsr-3419	212	97	28	28	NUM
fsr-3419	212	98	(	(	PUNCT
fsr-3419	212	99	2020	2020	NUM
fsr-3419	212	100	)	)	PUNCT
fsr-3419	212	101	67–95	67–95	NUM
fsr-3419	212	102	77	77	NUM
fsr-3419	212	103	where	where	SCONJ
fsr-3419	212	104	wtda	wtda	AUX
fsr-3419	212	105	tð	tð	PROPN
fsr-3419	212	106	þ	þ	NOUN
fsr-3419	212	107	,	,	PUNCT
fsr-3419	212	108	wroth	wroth	NOUN
fsr-3419	212	109	tð	tð	ADP
fsr-3419	212	110	þ	þ	PROPN
fsr-3419	212	111	,	,	PUNCT
fsr-3419	212	112	and	and	CCONJ
fsr-3419	212	113	wts	wts	PROPN
fsr-3419	212	114	tð	tð	ADP
fsr-3419	212	115	þ	þ	PROPN
fsr-3419	212	116	are	be	AUX
fsr-3419	212	117	the	the	DET
fsr-3419	212	118	pretax	pretax	ADJ
fsr-3419	212	119	worths	worth	NOUN
fsr-3419	212	120	of	of	ADP
fsr-3419	212	121	the	the	DET
fsr-3419	212	122	roth	roth	PROPN
fsr-3419	212	123	,	,	PUNCT
fsr-3419	212	124	tda	tda	NOUN
fsr-3419	212	125	,	,	PUNCT
fsr-3419	212	126	and	and	CCONJ
fsr-3419	212	127	taxable	taxable	ADJ
fsr-3419	212	128	stock	stock	NOUN
fsr-3419	212	129	accounts	account	NOUN
fsr-3419	212	130	at	at	ADP
fsr-3419	212	131	time	time	NOUN
fsr-3419	212	132	t.	t.	PROPN
fsr-3419	212	133	in	in	ADP
fsr-3419	212	134	the	the	DET
fsr-3419	212	135	context	context	NOUN
fsr-3419	212	136	of	of	ADP
fsr-3419	212	137	this	this	DET
fsr-3419	212	138	equation	equation	NOUN
fsr-3419	212	139	,	,	PUNCT
fsr-3419	212	140	the	the	DET
fsr-3419	212	141	factor	factor	NOUN
fsr-3419	212	142	1	1	NUM
fsr-3419	212	143	a	a	PRON
fsr-3419	212	144	represents	represent	VERB
fsr-3419	212	145	the	the	DET
fsr-3419	212	146	additional	additional	ADJ
fsr-3419	212	147	benefit	benefit	NOUN
fsr-3419	212	148	to	to	ADP
fsr-3419	212	149	the	the	DET
fsr-3419	212	150	heir	heir	NOUN
fsr-3419	212	151	of	of	ADP
fsr-3419	212	152	having	have	VERB
fsr-3419	212	153	the	the	DET
fsr-3419	212	154	tax	tax	NOUN
fsr-3419	212	155	advantages	advantage	NOUN
fsr-3419	212	156	of	of	ADP
fsr-3419	212	157	the	the	DET
fsr-3419	212	158	tda	tda	NOUN
fsr-3419	212	159	and	and	CCONJ
fsr-3419	212	160	the	the	DET
fsr-3419	212	161	roth	roth	PROPN
fsr-3419	212	162	account	account	VERB
fsr-3419	212	163	before	before	SCONJ
fsr-3419	212	164	they	they	PRON
fsr-3419	212	165	are	be	AUX
fsr-3419	212	166	liquidated	liquidate	VERB
fsr-3419	212	167	by	by	ADP
fsr-3419	212	168	the	the	DET
fsr-3419	212	169	heir	heir	NOUN
fsr-3419	212	170	.	.	PUNCT
fsr-3419	213	1	in	in	ADP
fsr-3419	213	2	section	section	NOUN
fsr-3419	213	3	6	6	NUM
fsr-3419	213	4	,	,	PUNCT
fsr-3419	213	5	we	we	PRON
fsr-3419	213	6	will	will	AUX
fsr-3419	213	7	show	show	VERB
fsr-3419	213	8	how	how	SCONJ
fsr-3419	213	9	to	to	PART
fsr-3419	213	10	extend	extend	VERB
fsr-3419	213	11	this	this	DET
fsr-3419	213	12	algorithm	algorithm	NOUN
fsr-3419	213	13	to	to	ADP
fsr-3419	213	14	optimizing	optimize	VERB
fsr-3419	213	15	portfolio	portfolio	NOUN
fsr-3419	213	16	longevity	longevity	NOUN
fsr-3419	213	17	,	,	PUNCT
fsr-3419	213	18	instead	instead	ADV
fsr-3419	213	19	of	of	ADP
fsr-3419	213	20	optimizing	optimize	VERB
fsr-3419	213	21	a	a	DET
fsr-3419	213	22	bequest	bequest	NOUN
fsr-3419	213	23	to	to	ADP
fsr-3419	213	24	an	an	DET
fsr-3419	213	25	heir	heir	NOUN
fsr-3419	213	26	or	or	CCONJ
fsr-3419	213	27	heirs	heir	NOUN
fsr-3419	213	28	.	.	PUNCT
fsr-3419	214	1	before	before	ADP
fsr-3419	214	2	outlining	outline	VERB
fsr-3419	214	3	our	our	PRON
fsr-3419	214	4	method	method	NOUN
fsr-3419	214	5	,	,	PUNCT
fsr-3419	214	6	we	we	PRON
fsr-3419	214	7	explain	explain	VERB
fsr-3419	214	8	the	the	DET
fsr-3419	214	9	features	feature	NOUN
fsr-3419	214	10	of	of	ADP
fsr-3419	214	11	the	the	DET
fsr-3419	214	12	bar	bar	NOUN
fsr-3419	214	13	graphs	graph	NOUN
fsr-3419	214	14	that	that	SCONJ
fsr-3419	214	15	we	we	PRON
fsr-3419	214	16	will	will	AUX
fsr-3419	214	17	use	use	VERB
fsr-3419	214	18	for	for	ADP
fsr-3419	214	19	visualization	visualization	NOUN
fsr-3419	214	20	of	of	ADP
fsr-3419	214	21	both	both	CCONJ
fsr-3419	214	22	our	our	PRON
fsr-3419	214	23	method	method	NOUN
fsr-3419	214	24	and	and	CCONJ
fsr-3419	214	25	many	many	ADJ
fsr-3419	214	26	of	of	ADP
fsr-3419	214	27	our	our	PRON
fsr-3419	214	28	results	result	NOUN
fsr-3419	214	29	.	.	PUNCT
fsr-3419	215	1	5.1	5.1	NUM
fsr-3419	215	2	.	.	PUNCT
fsr-3419	215	3	bar	bar	NOUN
fsr-3419	215	4	graph	graph	NOUN
fsr-3419	215	5	visualization	visualization	NOUN
fsr-3419	215	6	and	and	CCONJ
fsr-3419	215	7	basic	basic	ADJ
fsr-3419	215	8	set	set	NOUN
fsr-3419	215	9	up	up	ADP
fsr-3419	215	10	we	we	PRON
fsr-3419	215	11	note	note	VERB
fsr-3419	215	12	the	the	DET
fsr-3419	215	13	example	example	NOUN
fsr-3419	215	14	bar	bar	NOUN
fsr-3419	215	15	graphs	graph	NOUN
fsr-3419	215	16	in	in	ADP
fsr-3419	215	17	fig	fig	NOUN
fsr-3419	215	18	.	.	PUNCT
fsr-3419	216	1	1	1	NUM
fsr-3419	216	2	below	below	ADV
fsr-3419	216	3	.	.	PUNCT
fsr-3419	217	1	there	there	PRON
fsr-3419	217	2	is	be	VERB
fsr-3419	217	3	a	a	DET
fsr-3419	217	4	bar	bar	NOUN
fsr-3419	217	5	for	for	ADP
fsr-3419	217	6	each	each	DET
fsr-3419	217	7	year	year	NOUN
fsr-3419	217	8	t	t	PROPN
fsr-3419	217	9	¼	¼	NOUN
fsr-3419	217	10	1	1	NUM
fsr-3419	217	11	through	through	ADP
fsr-3419	217	12	t	t	PROPN
fsr-3419	217	13	¼	¼	NOUN
fsr-3419	217	14	tdeath	tdeath	NOUN
fsr-3419	217	15	.	.	PUNCT
fsr-3419	218	1	the	the	DET
fsr-3419	218	2	height	height	NOUN
fsr-3419	218	3	of	of	ADP
fsr-3419	218	4	the	the	DET
fsr-3419	218	5	bar	bar	NOUN
fsr-3419	218	6	in	in	ADP
fsr-3419	218	7	year	year	NOUN
fsr-3419	218	8	t	t	PROPN
fsr-3419	218	9	is	be	AUX
fsr-3419	218	10	c	c	NOUN
fsr-3419	218	11	tð	tð	ADP
fsr-3419	218	12	þ	þ	PROPN
fsr-3419	218	13	,	,	PUNCT
fsr-3419	218	14	the	the	DET
fsr-3419	218	15	known	know	VERB
fsr-3419	218	16	/	/	SYM
fsr-3419	218	17	projected	project	VERB
fsr-3419	218	18	real	real	ADJ
fsr-3419	218	19	dollar	dollar	NOUN
fsr-3419	218	20	after	after	ADP
fsr-3419	218	21	-	-	PUNCT
fsr-3419	218	22	tax	tax	NOUN
fsr-3419	218	23	consumption	consumption	NOUN
fsr-3419	218	24	needs	need	NOUN
fsr-3419	218	25	of	of	ADP
fsr-3419	218	26	the	the	DET
fsr-3419	218	27	retiree	retiree	NOUN
fsr-3419	218	28	in	in	ADP
fsr-3419	218	29	that	that	DET
fsr-3419	218	30	year	year	NOUN
fsr-3419	218	31	.	.	PUNCT
fsr-3419	219	1	just	just	ADV
fsr-3419	219	2	below	below	ADP
fsr-3419	219	3	the	the	DET
fsr-3419	219	4	title	title	NOUN
fsr-3419	219	5	of	of	ADP
fsr-3419	219	6	the	the	DET
fsr-3419	219	7	bar	bar	NOUN
fsr-3419	219	8	graph	graph	NOUN
fsr-3419	219	9	,	,	PUNCT
fsr-3419	219	10	we	we	PRON
fsr-3419	219	11	present	present	VERB
fsr-3419	219	12	the	the	DET
fsr-3419	219	13	four	four	NUM
fsr-3419	219	14	quantities	quantity	NOUN
fsr-3419	219	15	in	in	ADP
fsr-3419	219	16	eq	eq	ADP
fsr-3419	219	17	.	.	PUNCT
fsr-3419	220	1	(	(	PUNCT
fsr-3419	220	2	1	1	NUM
fsr-3419	220	3	):	):	PUNCT
fsr-3419	220	4	wtotal	wtotal	ADJ
fsr-3419	220	5	tdeathð	tdeathð	NOUN
fsr-3419	220	6	þ	þ	PROPN
fsr-3419	220	7	,	,	PUNCT
fsr-3419	220	8	wtda	wtda	VERB
fsr-3419	220	9	tdeathð	tdeathð	NOUN
fsr-3419	220	10	þ	þ	PROPN
fsr-3419	220	11	,	,	PUNCT
fsr-3419	220	12	wroth	wroth	NOUN
fsr-3419	220	13	tdeathð	tdeathð	NOUN
fsr-3419	220	14	þ	þ	PROPN
fsr-3419	220	15	,	,	PUNCT
fsr-3419	220	16	and	and	CCONJ
fsr-3419	220	17	wts	wts	PROPN
fsr-3419	220	18	tdeathð	tdeathð	PROPN
fsr-3419	220	19	þ	þ	PROPN
fsr-3419	220	20	.	.	PUNCT
fsr-3419	220	21	fig	fig	NOUN
fsr-3419	220	22	.	.	PUNCT
fsr-3419	221	1	1	1	NUM
fsr-3419	221	2	.	.	X
fsr-3419	221	3	annual	annual	ADJ
fsr-3419	221	4	after	after	ADP
fsr-3419	221	5	-	-	PUNCT
fsr-3419	221	6	tax	tax	NOUN
fsr-3419	221	7	consumption	consumption	NOUN
fsr-3419	221	8	for	for	ADP
fsr-3419	221	9	cases	case	NOUN
fsr-3419	221	10	1	1	NUM
fsr-3419	221	11	and	and	CCONJ
fsr-3419	221	12	2	2	NUM
fsr-3419	221	13	.	.	PUNCT
fsr-3419	222	1	the	the	DET
fsr-3419	222	2	parameter	parameter	NOUN
fsr-3419	222	3	values	value	NOUN
fsr-3419	222	4	for	for	ADP
fsr-3419	222	5	all	all	PRON
fsr-3419	222	6	of	of	ADP
fsr-3419	222	7	our	our	PRON
fsr-3419	222	8	cases	case	NOUN
fsr-3419	222	9	can	can	AUX
fsr-3419	222	10	be	be	AUX
fsr-3419	222	11	found	find	VERB
fsr-3419	222	12	in	in	ADP
fsr-3419	222	13	table	table	NOUN
fsr-3419	222	14	1	1	NUM
fsr-3419	222	15	.	.	PUNCT
fsr-3419	223	1	for	for	ADP
fsr-3419	223	2	case	case	NOUN
fsr-3419	223	3	1	1	NUM
fsr-3419	223	4	in	in	ADP
fsr-3419	223	5	the	the	DET
fsr-3419	223	6	left	left	ADJ
fsr-3419	223	7	panel	panel	NOUN
fsr-3419	223	8	,	,	PUNCT
fsr-3419	223	9	we	we	PRON
fsr-3419	223	10	attempt	attempt	VERB
fsr-3419	223	11	to	to	PART
fsr-3419	223	12	address	address	VERB
fsr-3419	223	13	the	the	DET
fsr-3419	223	14	retiree	retiree	NOUN
fsr-3419	223	15	’s	’s	PART
fsr-3419	223	16	consumption	consumption	NOUN
fsr-3419	223	17	needs	need	NOUN
fsr-3419	223	18	,	,	PUNCT
fsr-3419	223	19	c	c	PROPN
fsr-3419	223	20	tð	tð	PROPN
fsr-3419	223	21	þ	þ	PROPN
fsr-3419	223	22	,	,	PUNCT
fsr-3419	223	23	by	by	ADP
fsr-3419	223	24	choosing	choose	VERB
fsr-3419	223	25	values	value	NOUN
fsr-3419	223	26	of	of	ADP
fsr-3419	223	27	the	the	DET
fsr-3419	223	28	three	three	NUM
fsr-3419	223	29	decision	decision	NOUN
fsr-3419	223	30	variables	variable	NOUN
fsr-3419	223	31	:	:	PUNCT
fsr-3419	223	32	tda	tda	NUM
fsr-3419	223	33	spending	spending	NOUN
fsr-3419	223	34	(	(	PUNCT
fsr-3419	223	35	in	in	ADP
fsr-3419	223	36	light	light	ADJ
fsr-3419	223	37	blue	blue	NOUN
fsr-3419	223	38	)	)	PUNCT
fsr-3419	223	39	,	,	PUNCT
fsr-3419	223	40	roth	roth	NOUN
fsr-3419	223	41	spending	spending	NOUN
fsr-3419	223	42	(	(	PUNCT
fsr-3419	223	43	in	in	ADP
fsr-3419	223	44	green	green	NOUN
fsr-3419	223	45	)	)	PUNCT
fsr-3419	223	46	,	,	PUNCT
fsr-3419	223	47	and	and	CCONJ
fsr-3419	223	48	taxable	taxable	ADJ
fsr-3419	223	49	stock	stock	NOUN
fsr-3419	223	50	and	and	CCONJ
fsr-3419	223	51	dividends	dividend	NOUN
fsr-3419	223	52	spending	spending	NOUN
fsr-3419	223	53	(	(	PUNCT
fsr-3419	223	54	in	in	ADP
fsr-3419	223	55	magenta	magenta	NOUN
fsr-3419	223	56	)	)	PUNCT
fsr-3419	223	57	.	.	PUNCT
fsr-3419	224	1	in	in	ADP
fsr-3419	224	2	this	this	DET
fsr-3419	224	3	case	case	NOUN
fsr-3419	224	4	,	,	PUNCT
fsr-3419	224	5	even	even	ADV
fsr-3419	224	6	without	without	ADP
fsr-3419	224	7	considering	consider	VERB
fsr-3419	224	8	rmds	rmds	NOUN
fsr-3419	224	9	or	or	CCONJ
fsr-3419	224	10	taxation	taxation	NOUN
fsr-3419	224	11	on	on	ADP
fsr-3419	224	12	dividends	dividend	NOUN
fsr-3419	224	13	,	,	PUNCT
fsr-3419	224	14	there	there	PRON
fsr-3419	224	15	is	be	VERB
fsr-3419	224	16	too	too	ADV
fsr-3419	224	17	little	little	ADJ
fsr-3419	224	18	money	money	NOUN
fsr-3419	224	19	in	in	ADP
fsr-3419	224	20	these	these	DET
fsr-3419	224	21	three	three	NUM
fsr-3419	224	22	sources	source	NOUN
fsr-3419	224	23	,	,	PUNCT
fsr-3419	224	24	so	so	CCONJ
fsr-3419	224	25	the	the	DET
fsr-3419	224	26	retiree	retiree	NOUN
fsr-3419	224	27	has	have	VERB
fsr-3419	224	28	unmet	unmet	NOUN
fsr-3419	224	29	consumption	consumption	NOUN
fsr-3419	224	30	needs	need	NOUN
fsr-3419	224	31	(	(	PUNCT
fsr-3419	224	32	in	in	ADP
fsr-3419	224	33	red	red	NOUN
fsr-3419	224	34	)	)	PUNCT
fsr-3419	224	35	.	.	PUNCT
fsr-3419	225	1	more	more	ADV
fsr-3419	225	2	specifically	specifically	ADV
fsr-3419	225	3	,	,	PUNCT
fsr-3419	225	4	any	any	DET
fsr-3419	225	5	red	red	ADJ
fsr-3419	225	6	section	section	NOUN
fsr-3419	225	7	in	in	ADP
fsr-3419	225	8	the	the	DET
fsr-3419	225	9	graph	graph	NOUN
fsr-3419	225	10	indicates	indicate	VERB
fsr-3419	225	11	that	that	SCONJ
fsr-3419	225	12	the	the	DET
fsr-3419	225	13	investor	investor	NOUN
fsr-3419	225	14	’s	’s	PART
fsr-3419	225	15	consumption	consumption	NOUN
fsr-3419	225	16	needs	need	NOUN
fsr-3419	225	17	can	can	AUX
fsr-3419	225	18	not	not	PART
fsr-3419	225	19	all	all	PRON
fsr-3419	225	20	be	be	AUX
fsr-3419	225	21	fulfilled	fulfil	VERB
fsr-3419	225	22	,	,	PUNCT
fsr-3419	225	23	no	no	ADV
fsr-3419	225	24	matter	matter	ADV
fsr-3419	225	25	how	how	SCONJ
fsr-3419	225	26	the	the	DET
fsr-3419	225	27	three	three	NUM
fsr-3419	225	28	decision	decision	NOUN
fsr-3419	225	29	variables	variable	NOUN
fsr-3419	225	30	are	be	AUX
fsr-3419	225	31	chosen	choose	VERB
fsr-3419	225	32	.	.	PUNCT
fsr-3419	226	1	for	for	ADP
fsr-3419	226	2	case	case	NOUN
fsr-3419	226	3	2	2	NUM
fsr-3419	226	4	in	in	ADP
fsr-3419	226	5	the	the	DET
fsr-3419	226	6	right	right	ADJ
fsr-3419	226	7	panel	panel	NOUN
fsr-3419	226	8	,	,	PUNCT
fsr-3419	226	9	we	we	PRON
fsr-3419	226	10	have	have	VERB
fsr-3419	226	11	two	two	NUM
fsr-3419	226	12	additional	additional	ADJ
fsr-3419	226	13	sources	source	NOUN
fsr-3419	226	14	to	to	PART
fsr-3419	226	15	address	address	VERB
fsr-3419	226	16	consumption	consumption	NOUN
fsr-3419	226	17	,	,	PUNCT
fsr-3419	226	18	but	but	CCONJ
fsr-3419	226	19	these	these	PRON
fsr-3419	226	20	are	be	AUX
fsr-3419	226	21	fixed	fix	VERB
fsr-3419	226	22	,	,	PUNCT
fsr-3419	226	23	not	not	PART
fsr-3419	226	24	decision	decision	NOUN
fsr-3419	226	25	variables	variable	NOUN
fsr-3419	226	26	:	:	PUNCT
fsr-3419	226	27	l	l	NOUN
fsr-3419	226	28	tð	tð	ADP
fsr-3419	226	29	þ	þ	PROPN
fsr-3419	226	30	(	(	PUNCT
fsr-3419	226	31	in	in	ADP
fsr-3419	226	32	yellow	yellow	NOUN
fsr-3419	226	33	)	)	PUNCT
fsr-3419	226	34	,	,	PUNCT
fsr-3419	226	35	which	which	PRON
fsr-3419	226	36	is	be	AUX
fsr-3419	226	37	subject	subject	ADJ
fsr-3419	226	38	to	to	ADP
fsr-3419	226	39	income	income	NOUN
fsr-3419	226	40	taxes	taxis	NOUN
fsr-3419	226	41	and	and	CCONJ
fsr-3419	226	42	therefore	therefore	ADV
fsr-3419	226	43	affects	affect	VERB
fsr-3419	226	44	the	the	DET
fsr-3419	226	45	marginal	marginal	ADJ
fsr-3419	226	46	tax	tax	NOUN
fsr-3419	226	47	rate	rate	NOUN
fsr-3419	226	48	of	of	ADP
fsr-3419	226	49	tda	tda	NOUN
fsr-3419	226	50	spending	spending	NOUN
fsr-3419	226	51	,	,	PUNCT
fsr-3419	226	52	and	and	CCONJ
fsr-3419	226	53	u	u	NOUN
fsr-3419	226	54	tð	tð	ADP
fsr-3419	226	55	þ	þ	PROPN
fsr-3419	226	56	(	(	PUNCT
fsr-3419	226	57	in	in	ADP
fsr-3419	226	58	dark	dark	ADJ
fsr-3419	226	59	blue	blue	NOUN
fsr-3419	226	60	)	)	PUNCT
fsr-3419	226	61	,	,	PUNCT
fsr-3419	226	62	which	which	PRON
fsr-3419	226	63	has	have	VERB
fsr-3419	226	64	a	a	DET
fsr-3419	226	65	fixed	fix	VERB
fsr-3419	226	66	tax	tax	NOUN
fsr-3419	226	67	rate	rate	NOUN
fsr-3419	226	68	that	that	PRON
fsr-3419	226	69	does	do	AUX
fsr-3419	226	70	not	not	PART
fsr-3419	226	71	affect	affect	VERB
fsr-3419	226	72	,	,	PUNCT
fsr-3419	226	73	nor	nor	CCONJ
fsr-3419	226	74	is	be	AUX
fsr-3419	226	75	affected	affect	VERB
fsr-3419	226	76	by	by	ADP
fsr-3419	226	77	,	,	PUNCT
fsr-3419	226	78	the	the	DET
fsr-3419	226	79	tax	tax	NOUN
fsr-3419	226	80	rates	rate	NOUN
fsr-3419	226	81	determined	determine	VERB
fsr-3419	226	82	by	by	ADP
fsr-3419	226	83	the	the	DET
fsr-3419	226	84	three	three	NUM
fsr-3419	226	85	decision	decision	NOUN
fsr-3419	226	86	variables	variable	NOUN
fsr-3419	226	87	.	.	PUNCT
fsr-3419	227	1	the	the	DET
fsr-3419	227	2	tda	tda	PROPN
fsr-3419	227	3	is	be	AUX
fsr-3419	227	4	divided	divide	VERB
fsr-3419	227	5	between	between	ADP
fsr-3419	227	6	rmds	rmds	NOUN
fsr-3419	227	7	,	,	PUNCT
fsr-3419	227	8	which	which	PRON
fsr-3419	227	9	start	start	VERB
fsr-3419	227	10	at	at	ADP
fsr-3419	227	11	age	age	NOUN
fsr-3419	227	12	70	70	NUM
fsr-3419	227	13	and	and	CCONJ
fsr-3419	227	14	a	a	DET
fsr-3419	227	15	half	half	NOUN
fsr-3419	227	16	and	and	CCONJ
fsr-3419	227	17	are	be	AUX
fsr-3419	227	18	represented	represent	VERB
fsr-3419	227	19	by	by	ADP
fsr-3419	227	20	the	the	DET
fsr-3419	227	21	parts	part	NOUN
fsr-3419	227	22	of	of	ADP
fsr-3419	227	23	the	the	DET
fsr-3419	227	24	light	light	ADJ
fsr-3419	227	25	blue	blue	ADJ
fsr-3419	227	26	bars	bar	NOUN
fsr-3419	227	27	with	with	ADP
fsr-3419	227	28	vertical	vertical	ADJ
fsr-3419	227	29	line	line	NOUN
fsr-3419	227	30	segments	segment	NOUN
fsr-3419	227	31	within	within	ADP
fsr-3419	227	32	them	they	PRON
fsr-3419	227	33	,	,	PUNCT
fsr-3419	227	34	and	and	CCONJ
fsr-3419	227	35	voluntary	voluntary	ADJ
fsr-3419	227	36	tda	tda	NOUN
fsr-3419	227	37	consumption	consumption	NOUN
fsr-3419	227	38	,	,	PUNCT
fsr-3419	227	39	which	which	PRON
fsr-3419	227	40	is	be	AUX
fsr-3419	227	41	represented	represent	VERB
fsr-3419	227	42	by	by	ADP
fsr-3419	227	43	the	the	DET
fsr-3419	227	44	parts	part	NOUN
fsr-3419	227	45	of	of	ADP
fsr-3419	227	46	the	the	DET
fsr-3419	227	47	light	light	ADJ
fsr-3419	227	48	blue	blue	ADJ
fsr-3419	227	49	bars	bar	NOUN
fsr-3419	227	50	without	without	ADP
fsr-3419	227	51	vertical	vertical	ADJ
fsr-3419	227	52	line	line	NOUN
fsr-3419	227	53	segments	segment	NOUN
fsr-3419	227	54	.	.	PUNCT
fsr-3419	228	1	the	the	DET
fsr-3419	228	2	horizontal	horizontal	ADJ
fsr-3419	228	3	lines	line	NOUN
fsr-3419	228	4	on	on	ADP
fsr-3419	228	5	the	the	DET
fsr-3419	228	6	graph	graph	NOUN
fsr-3419	228	7	represent	represent	VERB
fsr-3419	228	8	tax	tax	NOUN
fsr-3419	228	9	bracket	bracket	NOUN
fsr-3419	228	10	thresholds	threshold	NOUN
fsr-3419	228	11	in	in	ADP
fsr-3419	228	12	real	real	ADJ
fsr-3419	228	13	dollars	dollar	NOUN
fsr-3419	228	14	.	.	PUNCT
fsr-3419	229	1	the	the	DET
fsr-3419	229	2	solid	solid	ADJ
fsr-3419	229	3	horizontal	horizontal	ADJ
fsr-3419	229	4	line	line	NOUN
fsr-3419	229	5	represents	represent	VERB
fsr-3419	229	6	hheir	hheir	NOUN
fsr-3419	229	7	,	,	PUNCT
fsr-3419	229	8	which	which	PRON
fsr-3419	229	9	corresponds	correspond	VERB
fsr-3419	229	10	to	to	ADP
fsr-3419	229	11	the	the	DET
fsr-3419	229	12	effective	effective	ADJ
fsr-3419	229	13	marginal	marginal	ADJ
fsr-3419	229	14	tax	tax	NOUN
fsr-3419	229	15	bracket	bracket	NOUN
fsr-3419	229	16	for	for	ADP
fsr-3419	229	17	the	the	DET
fsr-3419	229	18	heir	heir	NOUN
fsr-3419	229	19	.	.	PUNCT
fsr-3419	230	1	the	the	DET
fsr-3419	230	2	tax	tax	NOUN
fsr-3419	230	3	brackets	bracket	NOUN
fsr-3419	230	4	,	,	PUNCT
fsr-3419	230	5	starting	start	VERB
fsr-3419	230	6	from	from	ADP
fsr-3419	230	7	the	the	DET
fsr-3419	230	8	bottom	bottom	NOUN
fsr-3419	230	9	,	,	PUNCT
fsr-3419	230	10	are	be	AUX
fsr-3419	230	11	:	:	PUNCT
fsr-3419	230	12	10	10	NUM
fsr-3419	230	13	%	%	NOUN
fsr-3419	230	14	,	,	PUNCT
fsr-3419	230	15	12	12	NUM
fsr-3419	230	16	%	%	NOUN
fsr-3419	230	17	,	,	PUNCT
fsr-3419	230	18	22	22	NUM
fsr-3419	230	19	%	%	NOUN
fsr-3419	230	20	,	,	PUNCT
fsr-3419	230	21	24	24	NUM
fsr-3419	230	22	%	%	NOUN
fsr-3419	230	23	,	,	PUNCT
fsr-3419	230	24	32	32	NUM
fsr-3419	230	25	%	%	NOUN
fsr-3419	230	26	,	,	PUNCT
fsr-3419	230	27	35	35	NUM
fsr-3419	230	28	%	%	NOUN
fsr-3419	230	29	,	,	PUNCT
fsr-3419	230	30	and	and	CCONJ
fsr-3419	230	31	37	37	NUM
fsr-3419	230	32	%	%	NOUN
fsr-3419	230	33	.	.	PUNCT
fsr-3419	231	1	the	the	DET
fsr-3419	231	2	higher	high	ADJ
fsr-3419	231	3	brackets	bracket	NOUN
fsr-3419	231	4	are	be	AUX
fsr-3419	231	5	out	out	ADP
fsr-3419	231	6	of	of	ADP
fsr-3419	231	7	the	the	DET
fsr-3419	231	8	range	range	NOUN
fsr-3419	231	9	shown	show	VERB
fsr-3419	231	10	in	in	ADP
fsr-3419	231	11	the	the	DET
fsr-3419	231	12	figure	figure	NOUN
fsr-3419	231	13	.	.	PUNCT
fsr-3419	232	1	78	78	NUM
fsr-3419	232	2	j.	j.	PROPN
fsr-3419	232	3	dilellio	dilellio	PROPN
fsr-3419	232	4	,	,	PUNCT
fsr-3419	232	5	d.	d.	PROPN
fsr-3419	232	6	ostrov	ostrov	PROPN
fsr-3419	232	7	/	/	SYM
fsr-3419	232	8	financial	financial	ADJ
fsr-3419	232	9	services	service	NOUN
fsr-3419	232	10	review	review	VERB
fsr-3419	232	11	28	28	NUM
fsr-3419	232	12	(	(	PUNCT
fsr-3419	232	13	2020	2020	NUM
fsr-3419	232	14	)	)	PUNCT
fsr-3419	232	15	67–95	67–95	NUM
fsr-3419	232	16	because	because	SCONJ
fsr-3419	232	17	we	we	PRON
fsr-3419	232	18	have	have	AUX
fsr-3419	232	19	assumed	assume	VERB
fsr-3419	232	20	the	the	DET
fsr-3419	232	21	tax	tax	NOUN
fsr-3419	232	22	bracket	bracket	NOUN
fsr-3419	232	23	thresholds	threshold	NOUN
fsr-3419	232	24	are	be	AUX
fsr-3419	232	25	constant	constant	ADJ
fsr-3419	232	26	in	in	ADP
fsr-3419	232	27	real	real	ADJ
fsr-3419	232	28	dollars	dollar	NOUN
fsr-3419	232	29	over	over	ADP
fsr-3419	232	30	time	time	NOUN
fsr-3419	232	31	,	,	PUNCT
fsr-3419	232	32	as	as	SCONJ
fsr-3419	232	33	is	be	AUX
fsr-3419	232	34	usually	usually	ADV
fsr-3419	232	35	the	the	DET
fsr-3419	232	36	case	case	NOUN
fsr-3419	232	37	,	,	PUNCT
fsr-3419	232	38	the	the	DET
fsr-3419	232	39	income	income	NOUN
fsr-3419	232	40	bounds	bound	VERB
fsr-3419	232	41	for	for	ADP
fsr-3419	232	42	each	each	DET
fsr-3419	232	43	tax	tax	NOUN
fsr-3419	232	44	bracket	bracket	NOUN
fsr-3419	232	45	correspond	correspond	ADV
fsr-3419	232	46	to	to	ADP
fsr-3419	232	47	horizontal	horizontal	ADJ
fsr-3419	232	48	lines	line	NOUN
fsr-3419	232	49	on	on	ADP
fsr-3419	232	50	the	the	DET
fsr-3419	232	51	graph	graph	NOUN
fsr-3419	232	52	.	.	PUNCT
fsr-3419	233	1	these	these	PRON
fsr-3419	233	2	are	be	AUX
fsr-3419	233	3	represented	represent	VERB
fsr-3419	233	4	by	by	ADP
fsr-3419	233	5	dashed	dash	VERB
fsr-3419	233	6	lines	line	NOUN
fsr-3419	233	7	,	,	PUNCT
fsr-3419	233	8	with	with	ADP
fsr-3419	233	9	the	the	DET
fsr-3419	233	10	exception	exception	NOUN
fsr-3419	233	11	of	of	ADP
fsr-3419	233	12	our	our	PRON
fsr-3419	233	13	using	use	VERB
fsr-3419	233	14	a	a	DET
fsr-3419	233	15	solid	solid	ADJ
fsr-3419	233	16	line	line	NOUN
fsr-3419	233	17	on	on	ADP
fsr-3419	233	18	the	the	DET
fsr-3419	233	19	graph	graph	NOUN
fsr-3419	233	20	at	at	ADP
fsr-3419	233	21	the	the	DET
fsr-3419	233	22	height	height	NOUN
fsr-3419	233	23	,	,	PUNCT
fsr-3419	233	24	hheir	hheir	NOUN
fsr-3419	233	25	,	,	PUNCT
fsr-3419	233	26	which	which	PRON
fsr-3419	233	27	we	we	PRON
fsr-3419	233	28	define	define	VERB
fsr-3419	233	29	as	as	ADP
fsr-3419	233	30	the	the	DET
fsr-3419	233	31	unique	unique	ADJ
fsr-3419	233	32	height	height	NOUN
fsr-3419	233	33	below	below	ADP
fsr-3419	233	34	which	which	PRON
fsr-3419	233	35	tmarg≤	tmarg≤	VERB
fsr-3419	233	36	their	their	PRON
fsr-3419	233	37	and	and	CCONJ
fsr-3419	233	38	above	above	ADP
fsr-3419	233	39	which	which	PRON
fsr-3419	233	40	tmarg	tmarg	NOUN
fsr-3419	233	41	>	>	X
fsr-3419	233	42	t	t	PROPN
fsr-3419	233	43	heir	heir	NOUN
fsr-3419	233	44	.	.	PUNCT
fsr-3419	234	1	the	the	DET
fsr-3419	234	2	case	case	NOUN
fsr-3419	234	3	number	number	NOUN
fsr-3419	234	4	,	,	PUNCT
fsr-3419	234	5	given	give	VERB
fsr-3419	234	6	in	in	ADP
fsr-3419	234	7	the	the	DET
fsr-3419	234	8	graph	graph	NOUN
fsr-3419	234	9	’s	’s	PART
fsr-3419	234	10	vertical	vertical	ADJ
fsr-3419	234	11	axis	axis	NOUN
fsr-3419	234	12	label	label	NOUN
fsr-3419	234	13	,	,	PUNCT
fsr-3419	234	14	corresponds	correspond	VERB
fsr-3419	234	15	to	to	ADP
fsr-3419	234	16	specific	specific	ADJ
fsr-3419	234	17	values	value	NOUN
fsr-3419	234	18	for	for	ADP
fsr-3419	234	19	parameters	parameter	NOUN
fsr-3419	234	20	,	,	PUNCT
fsr-3419	234	21	which	which	PRON
fsr-3419	234	22	can	can	AUX
fsr-3419	234	23	be	be	AUX
fsr-3419	234	24	found	find	VERB
fsr-3419	234	25	in	in	ADP
fsr-3419	234	26	table	table	NOUN
fsr-3419	234	27	1	1	NUM
fsr-3419	234	28	.	.	PUNCT
fsr-3419	235	1	these	these	DET
fsr-3419	235	2	parameters	parameter	NOUN
fsr-3419	235	3	are	be	AUX
fsr-3419	235	4	:	:	PUNCT
fsr-3419	235	5	the	the	DET
fsr-3419	235	6	initial	initial	ADJ
fsr-3419	235	7	balances	balance	NOUN
fsr-3419	235	8	for	for	ADP
fsr-3419	235	9	the	the	DET
fsr-3419	235	10	tda	tda	PROPN
fsr-3419	235	11	,	,	PUNCT
fsr-3419	235	12	roth	roth	NOUN
fsr-3419	235	13	,	,	PUNCT
fsr-3419	235	14	and	and	CCONJ
fsr-3419	235	15	taxable	taxable	ADJ
fsr-3419	235	16	stock	stock	NOUN
fsr-3419	235	17	accounts	account	NOUN
fsr-3419	235	18	,	,	PUNCT
fsr-3419	235	19	the	the	DET
fsr-3419	235	20	annual	annual	ADJ
fsr-3419	235	21	consumption	consumption	NOUN
fsr-3419	235	22	needs	need	NOUN
fsr-3419	235	23	of	of	ADP
fsr-3419	235	24	the	the	DET
fsr-3419	235	25	retiree	retiree	NOUN
fsr-3419	235	26	,	,	PUNCT
fsr-3419	235	27	the	the	DET
fsr-3419	235	28	values	value	NOUN
fsr-3419	235	29	of	of	ADP
fsr-3419	235	30	l	l	NOUN
fsr-3419	235	31	tð	tð	ADP
fsr-3419	235	32	þ	þ	PROPN
fsr-3419	235	33	and	and	CCONJ
fsr-3419	235	34	u	u	PROPN
fsr-3419	235	35	tð	tð	ADP
fsr-3419	235	36	þ	þ	PROPN
fsr-3419	235	37	,	,	PUNCT
fsr-3419	235	38	the	the	DET
fsr-3419	235	39	values	value	NOUN
fsr-3419	235	40	of	of	ADP
fsr-3419	235	41	tdeath	tdeath	NOUN
fsr-3419	235	42	,	,	PUNCT
fsr-3419	235	43	mt	mt	PROPN
fsr-3419	235	44	,	,	PUNCT
fsr-3419	235	45	dt	dt	PROPN
fsr-3419	235	46	,	,	PUNCT
fsr-3419	235	47	t	t	PROPN
fsr-3419	235	48	div	div	PROPN
fsr-3419	235	49	,	,	PUNCT
fsr-3419	235	50	t	t	PROPN
fsr-3419	235	51	gains	gain	NOUN
fsr-3419	235	52	,	,	PUNCT
fsr-3419	235	53	t	t	NOUN
fsr-3419	235	54	heir	heir	NOUN
fsr-3419	235	55	,	,	PUNCT
fsr-3419	235	56	and	and	CCONJ
fsr-3419	235	57	a.	a.	NOUN
fsr-3419	235	58	also	also	ADV
fsr-3419	235	59	,	,	PUNCT
fsr-3419	235	60	we	we	PRON
fsr-3419	235	61	must	must	AUX
fsr-3419	235	62	specify	specify	VERB
fsr-3419	235	63	the	the	DET
fsr-3419	235	64	age	age	NOUN
fsr-3419	235	65	of	of	ADP
fsr-3419	235	66	the	the	DET
fsr-3419	235	67	retiree	retiree	NOUN
fsr-3419	235	68	at	at	ADP
fsr-3419	235	69	t	t	PROPN
fsr-3419	235	70	¼	¼	NOUN
fsr-3419	235	71	1	1	NUM
fsr-3419	235	72	,	,	PUNCT
fsr-3419	235	73	so	so	ADV
fsr-3419	235	74	we	we	PRON
fsr-3419	235	75	know	know	VERB
fsr-3419	235	76	when	when	SCONJ
fsr-3419	235	77	the	the	DET
fsr-3419	235	78	retiree	retiree	NOUN
fsr-3419	235	79	reaches	reach	VERB
fsr-3419	235	80	the	the	DET
fsr-3419	235	81	age	age	NOUN
fsr-3419	235	82	of	of	ADP
fsr-3419	235	83	70	70	NUM
fsr-3419	235	84	and	and	CCONJ
fsr-3419	235	85	a	a	DET
fsr-3419	235	86	half	half	NOUN
fsr-3419	235	87	and	and	CCONJ
fsr-3419	235	88	tda	tda	NOUN
fsr-3419	235	89	rmds	rmds	NOUN
fsr-3419	235	90	begin	begin	VERB
fsr-3419	235	91	.	.	PUNCT
fsr-3419	236	1	we	we	PRON
fsr-3419	236	2	will	will	AUX
fsr-3419	236	3	restrict	restrict	VERB
fsr-3419	236	4	our	our	PRON
fsr-3419	236	5	computations	computation	NOUN
fsr-3419	236	6	,	,	PUNCT
fsr-3419	236	7	although	although	SCONJ
fsr-3419	236	8	not	not	PART
fsr-3419	236	9	our	our	PRON
fsr-3419	236	10	algorithm	algorithm	NOUN
fsr-3419	236	11	,	,	PUNCT
fsr-3419	236	12	to	to	ADP
fsr-3419	236	13	the	the	DET
fsr-3419	236	14	case	case	NOUN
fsr-3419	236	15	of	of	ADP
fsr-3419	236	16	the	the	DET
fsr-3419	236	17	retiree	retiree	NOUN
fsr-3419	236	18	buying	buying	NOUN
fsr-3419	236	19	only	only	ADV
fsr-3419	236	20	a	a	DET
fsr-3419	236	21	single	single	ADJ
fsr-3419	236	22	lot	lot	NOUN
fsr-3419	236	23	of	of	ADP
fsr-3419	236	24	taxable	taxable	ADJ
fsr-3419	236	25	stock	stock	NOUN
fsr-3419	236	26	prior	prior	ADV
fsr-3419	236	27	to	to	ADP
fsr-3419	236	28	t	t	PROPN
fsr-3419	236	29	¼	¼	NOUN
fsr-3419	236	30	1	1	NUM
fsr-3419	236	31	,	,	PUNCT
fsr-3419	236	32	so	so	SCONJ
fsr-3419	236	33	we	we	PRON
fsr-3419	236	34	must	must	AUX
fsr-3419	236	35	specify	specify	VERB
fsr-3419	236	36	the	the	DET
fsr-3419	236	37	initial	initial	ADJ
fsr-3419	236	38	value	value	NOUN
fsr-3419	236	39	of	of	ADP
fsr-3419	236	40	v	v	NOUN
fsr-3419	236	41	for	for	ADP
fsr-3419	236	42	this	this	DET
fsr-3419	236	43	lot	lot	NOUN
fsr-3419	236	44	.	.	PUNCT
fsr-3419	237	1	in	in	ADP
fsr-3419	237	2	all	all	PRON
fsr-3419	237	3	of	of	ADP
fsr-3419	237	4	our	our	PRON
fsr-3419	237	5	cases	case	NOUN
fsr-3419	237	6	,	,	PUNCT
fsr-3419	237	7	we	we	PRON
fsr-3419	237	8	use	use	VERB
fsr-3419	237	9	the	the	DET
fsr-3419	237	10	irs	irs	PROPN
fsr-3419	237	11	tax	tax	NOUN
fsr-3419	237	12	brackets	bracket	NOUN
fsr-3419	237	13	for	for	ADP
fsr-3419	237	14	a	a	DET
fsr-3419	237	15	single	single	ADJ
fsr-3419	237	16	filer	filer	NOUN
fsr-3419	237	17	from	from	ADP
fsr-3419	237	18	2018	2018	NUM
fsr-3419	237	19	,	,	PUNCT
fsr-3419	237	20	which	which	PRON
fsr-3419	237	21	are	be	AUX
fsr-3419	237	22	also	also	ADV
fsr-3419	237	23	given	give	VERB
fsr-3419	237	24	in	in	ADP
fsr-3419	237	25	table	table	NOUN
fsr-3419	237	26	1	1	NUM
fsr-3419	237	27	.	.	PUNCT
fsr-3419	238	1	we	we	PRON
fsr-3419	238	2	note	note	VERB
fsr-3419	238	3	that	that	SCONJ
fsr-3419	238	4	because	because	SCONJ
fsr-3419	238	5	our	our	PRON
fsr-3419	238	6	bar	bar	NOUN
fsr-3419	238	7	graphs	graph	NOUN
fsr-3419	238	8	are	be	AUX
fsr-3419	238	9	in	in	ADP
fsr-3419	238	10	after	after	ADP
fsr-3419	238	11	-	-	PUNCT
fsr-3419	238	12	tax	tax	NOUN
fsr-3419	238	13	dollars	dollar	NOUN
fsr-3419	238	14	,	,	PUNCT
fsr-3419	238	15	the	the	DET
fsr-3419	238	16	after	after	ADP
fsr-3419	238	17	-	-	PUNCT
fsr-3419	238	18	tax	tax	NOUN
fsr-3419	238	19	values	value	NOUN
fsr-3419	238	20	in	in	ADP
fsr-3419	238	21	the	the	DET
fsr-3419	238	22	final	final	ADJ
fsr-3419	238	23	row	row	NOUN
fsr-3419	238	24	of	of	ADP
fsr-3419	238	25	our	our	PRON
fsr-3419	238	26	table	table	NOUN
fsr-3419	238	27	correspond	correspond	VERB
fsr-3419	238	28	to	to	ADP
fsr-3419	238	29	the	the	DET
fsr-3419	238	30	heights	height	NOUN
fsr-3419	238	31	of	of	ADP
fsr-3419	238	32	the	the	DET
fsr-3419	238	33	dashed	dash	VERB
fsr-3419	238	34	and	and	CCONJ
fsr-3419	238	35	solid	solid	ADJ
fsr-3419	238	36	horizontal	horizontal	ADJ
fsr-3419	238	37	lines	line	NOUN
fsr-3419	238	38	in	in	ADP
fsr-3419	238	39	the	the	DET
fsr-3419	238	40	bar	bar	NOUN
fsr-3419	238	41	graphs	graph	NOUN
fsr-3419	238	42	.	.	PUNCT
fsr-3419	239	1	since	since	SCONJ
fsr-3419	239	2	the	the	DET
fsr-3419	239	3	retiree	retiree	NOUN
fsr-3419	239	4	’s	’s	PART
fsr-3419	239	5	consumption	consumption	NOUN
fsr-3419	239	6	needs	need	NOUN
fsr-3419	239	7	must	must	AUX
fsr-3419	239	8	be	be	AUX
fsr-3419	239	9	fulfilled	fulfil	VERB
fsr-3419	239	10	with	with	ADP
fsr-3419	239	11	after	after	ADP
fsr-3419	239	12	-	-	PUNCT
fsr-3419	239	13	tax	tax	NOUN
fsr-3419	239	14	dollars	dollar	NOUN
fsr-3419	239	15	,	,	PUNCT
fsr-3419	239	16	the	the	DET
fsr-3419	239	17	consumption	consumption	NOUN
fsr-3419	239	18	bars	bar	NOUN
fsr-3419	239	19	must	must	AUX
fsr-3419	239	20	be	be	AUX
fsr-3419	239	21	filled	fill	VERB
fsr-3419	239	22	with	with	ADP
fsr-3419	239	23	after	after	ADP
fsr-3419	239	24	-	-	PUNCT
fsr-3419	239	25	tax	tax	NOUN
fsr-3419	239	26	money	money	NOUN
fsr-3419	239	27	from	from	ADP
fsr-3419	239	28	the	the	DET
fsr-3419	239	29	retiree	retiree	NOUN
fsr-3419	239	30	’s	’s	PART
fsr-3419	239	31	five	five	NUM
fsr-3419	239	32	money	money	NOUN
fsr-3419	239	33	sources	source	NOUN
fsr-3419	239	34	:	:	PUNCT
fsr-3419	239	35	l	l	NOUN
fsr-3419	239	36	tð	tð	ADP
fsr-3419	239	37	þ	þ	PROPN
fsr-3419	239	38	(	(	PUNCT
fsr-3419	239	39	in	in	ADP
fsr-3419	239	40	yellow	yellow	NOUN
fsr-3419	239	41	)	)	PUNCT
fsr-3419	239	42	,	,	PUNCT
fsr-3419	239	43	u	u	NOUN
fsr-3419	239	44	tð	tð	ADP
fsr-3419	239	45	þ	þ	PROPN
fsr-3419	239	46	(	(	PUNCT
fsr-3419	239	47	in	in	ADP
fsr-3419	239	48	dark	dark	ADJ
fsr-3419	239	49	blue	blue	NOUN
fsr-3419	239	50	)	)	PUNCT
fsr-3419	239	51	,	,	PUNCT
fsr-3419	239	52	tda	tda	NOUN
fsr-3419	239	53	money	money	NOUN
fsr-3419	239	54	(	(	PUNCT
fsr-3419	239	55	in	in	ADP
fsr-3419	239	56	light	light	ADJ
fsr-3419	239	57	blue	blue	NOUN
fsr-3419	239	58	)	)	PUNCT
fsr-3419	239	59	,	,	PUNCT
fsr-3419	239	60	roth	roth	NOUN
fsr-3419	239	61	money	money	NOUN
fsr-3419	239	62	(	(	PUNCT
fsr-3419	239	63	in	in	ADP
fsr-3419	239	64	green	green	NOUN
fsr-3419	239	65	)	)	PUNCT
fsr-3419	239	66	,	,	PUNCT
fsr-3419	239	67	and	and	CCONJ
fsr-3419	239	68	taxable	taxable	ADJ
fsr-3419	239	69	tock	tock	NOUN
fsr-3419	239	70	money	money	NOUN
fsr-3419	239	71	/	/	SYM
fsr-3419	239	72	dividends	dividend	NOUN
fsr-3419	239	73	(	(	PUNCT
fsr-3419	239	74	in	in	ADP
fsr-3419	239	75	magenta	magenta	NOUN
fsr-3419	239	76	)	)	PUNCT
fsr-3419	239	77	.	.	PUNCT
fsr-3419	240	1	consumption	consumption	NOUN
fsr-3419	240	2	needs	need	NOUN
fsr-3419	240	3	that	that	PRON
fsr-3419	240	4	are	be	AUX
fsr-3419	240	5	not	not	PART
fsr-3419	240	6	filled	fill	VERB
fsr-3419	240	7	by	by	ADP
fsr-3419	240	8	any	any	DET
fsr-3419	240	9	source	source	NOUN
fsr-3419	240	10	are	be	AUX
fsr-3419	240	11	shown	show	VERB
fsr-3419	240	12	in	in	ADP
fsr-3419	240	13	red	red	PROPN
fsr-3419	240	14	.	.	PUNCT
fsr-3419	241	1	because	because	SCONJ
fsr-3419	241	2	u	u	PRON
fsr-3419	241	3	tð	tð	AUX
fsr-3419	241	4	þ	þ	PROPN
fsr-3419	241	5	involves	involve	VERB
fsr-3419	241	6	known	know	VERB
fsr-3419	241	7	/	/	SYM
fsr-3419	241	8	projected	project	VERB
fsr-3419	241	9	sources	source	NOUN
fsr-3419	241	10	of	of	ADP
fsr-3419	241	11	money	money	NOUN
fsr-3419	241	12	for	for	ADP
fsr-3419	241	13	consumption	consumption	NOUN
fsr-3419	241	14	with	with	ADP
fsr-3419	241	15	known	know	VERB
fsr-3419	241	16	fixed	fix	VERB
fsr-3419	241	17	tax	tax	NOUN
fsr-3419	241	18	rates	rate	NOUN
fsr-3419	241	19	,	,	PUNCT
fsr-3419	241	20	we	we	PRON
fsr-3419	241	21	can	can	AUX
fsr-3419	241	22	determine	determine	VERB
fsr-3419	241	23	the	the	DET
fsr-3419	241	24	after	after	ADP
fsr-3419	241	25	-	-	PUNCT
fsr-3419	241	26	tax	tax	NOUN
fsr-3419	241	27	worth	worth	NOUN
fsr-3419	241	28	of	of	ADP
fsr-3419	241	29	these	these	DET
fsr-3419	241	30	sources	source	NOUN
fsr-3419	241	31	,	,	PUNCT
fsr-3419	241	32	which	which	PRON
fsr-3419	241	33	gives	give	VERB
fsr-3419	241	34	us	we	PRON
fsr-3419	241	35	the	the	DET
fsr-3419	241	36	value	value	NOUN
fsr-3419	241	37	of	of	ADP
fsr-3419	241	38	u	u	NOUN
fsr-3419	241	39	tð	tð	ADP
fsr-3419	241	40	þ	þ	PROPN
fsr-3419	241	41	.	.	PUNCT
fsr-3419	242	1	we	we	PRON
fsr-3419	242	2	then	then	ADV
fsr-3419	242	3	subtract	subtract	VERB
fsr-3419	242	4	u	u	PRON
fsr-3419	242	5	tð	tð	ADP
fsr-3419	242	6	þ	þ	NOUN
fsr-3419	242	7	from	from	ADP
fsr-3419	242	8	c	c	PROPN
fsr-3419	242	9	tð	tð	ADP
fsr-3419	242	10	þ	þ	PROPN
fsr-3419	242	11	to	to	PART
fsr-3419	242	12	determine	determine	VERB
fsr-3419	242	13	the	the	DET
fsr-3419	242	14	investor	investor	NOUN
fsr-3419	242	15	’s	’s	PART
fsr-3419	242	16	remaining	remain	VERB
fsr-3419	242	17	consumption	consumption	NOUN
fsr-3419	242	18	needs	need	NOUN
fsr-3419	242	19	.	.	PUNCT
fsr-3419	243	1	that	that	PRON
fsr-3419	243	2	is	be	AUX
fsr-3419	243	3	,	,	PUNCT
fsr-3419	243	4	u	u	NOUN
fsr-3419	243	5	tð	tð	AUX
fsr-3419	243	6	þ	þ	PROPN
fsr-3419	243	7	essentially	essentially	ADV
fsr-3419	243	8	lowers	lower	VERB
fsr-3419	243	9	the	the	DET
fsr-3419	243	10	heights	height	NOUN
fsr-3419	243	11	of	of	ADP
fsr-3419	243	12	the	the	DET
fsr-3419	243	13	consumption	consumption	NOUN
fsr-3419	243	14	bars	bar	NOUN
fsr-3419	243	15	,	,	PUNCT
fsr-3419	243	16	so	so	SCONJ
fsr-3419	243	17	we	we	PRON
fsr-3419	243	18	represent	represent	VERB
fsr-3419	243	19	this	this	PRON
fsr-3419	243	20	by	by	ADP
fsr-3419	243	21	placing	place	VERB
fsr-3419	243	22	the	the	DET
fsr-3419	243	23	consumption	consumption	NOUN
fsr-3419	243	24	from	from	ADP
fsr-3419	243	25	u	u	PRON
fsr-3419	243	26	tð	tð	ADP
fsr-3419	243	27	þ	þ	NOUN
fsr-3419	243	28	at	at	ADP
fsr-3419	243	29	the	the	DET
fsr-3419	243	30	top	top	NOUN
fsr-3419	243	31	of	of	ADP
fsr-3419	243	32	the	the	DET
fsr-3419	243	33	bars	bar	NOUN
fsr-3419	243	34	.	.	PUNCT
fsr-3419	244	1	there	there	PRON
fsr-3419	244	2	are	be	VERB
fsr-3419	244	3	two	two	NUM
fsr-3419	244	4	sources	source	NOUN
fsr-3419	244	5	of	of	ADP
fsr-3419	244	6	money	money	NOUN
fsr-3419	244	7	subject	subject	ADJ
fsr-3419	244	8	to	to	ADP
fsr-3419	244	9	income	income	NOUN
fsr-3419	244	10	tax	tax	NOUN
fsr-3419	244	11	,	,	PUNCT
fsr-3419	244	12	l	l	NOUN
fsr-3419	244	13	tð	tð	PROPN
fsr-3419	244	14	þ	þ	PROPN
fsr-3419	244	15	and	and	CCONJ
fsr-3419	244	16	the	the	DET
fsr-3419	244	17	tda	tda	NOUN
fsr-3419	244	18	,	,	PUNCT
fsr-3419	244	19	and	and	CCONJ
fsr-3419	244	20	we	we	PRON
fsr-3419	244	21	put	put	VERB
fsr-3419	244	22	them	they	PRON
fsr-3419	244	23	–	–	PUNCT
fsr-3419	244	24	again	again	ADV
fsr-3419	244	25	,	,	PUNCT
fsr-3419	244	26	in	in	ADP
fsr-3419	244	27	after	after	ADP
fsr-3419	244	28	-	-	PUNCT
fsr-3419	244	29	tax	tax	NOUN
fsr-3419	244	30	dollars	dollar	NOUN
fsr-3419	244	31	–	–	PUNCT
fsr-3419	244	32	at	at	ADP
fsr-3419	244	33	the	the	DET
fsr-3419	244	34	bottom	bottom	NOUN
fsr-3419	244	35	of	of	ADP
fsr-3419	244	36	the	the	DET
fsr-3419	244	37	bars	bar	NOUN
fsr-3419	244	38	,	,	PUNCT
fsr-3419	244	39	so	so	SCONJ
fsr-3419	244	40	that	that	SCONJ
fsr-3419	244	41	their	their	PRON
fsr-3419	244	42	income	income	NOUN
fsr-3419	244	43	tax	tax	NOUN
fsr-3419	244	44	rate	rate	NOUN
fsr-3419	244	45	is	be	AUX
fsr-3419	244	46	clear	clear	ADJ
fsr-3419	244	47	.	.	PUNCT
fsr-3419	245	1	because	because	SCONJ
fsr-3419	245	2	l	l	NOUN
fsr-3419	245	3	tð	tð	PROPN
fsr-3419	245	4	þ	þ	PROPN
fsr-3419	245	5	involves	involve	VERB
fsr-3419	245	6	known	know	VERB
fsr-3419	245	7	/	/	SYM
fsr-3419	245	8	projected	project	VERB
fsr-3419	245	9	sources	source	NOUN
fsr-3419	245	10	of	of	ADP
fsr-3419	245	11	money	money	NOUN
fsr-3419	245	12	for	for	ADP
fsr-3419	245	13	consumption	consumption	NOUN
fsr-3419	245	14	,	,	PUNCT
fsr-3419	245	15	we	we	PRON
fsr-3419	245	16	put	put	VERB
fsr-3419	245	17	it	it	PRON
fsr-3419	245	18	at	at	ADP
fsr-3419	245	19	the	the	DET
fsr-3419	245	20	very	very	ADV
fsr-3419	245	21	bottom	bottom	NOUN
fsr-3419	245	22	.	.	PUNCT
fsr-3419	246	1	because	because	SCONJ
fsr-3419	246	2	tda	tda	NOUN
fsr-3419	246	3	consumption	consumption	NOUN
fsr-3419	246	4	is	be	AUX
fsr-3419	246	5	a	a	DET
fsr-3419	246	6	decision	decision	NOUN
fsr-3419	246	7	variable	variable	NOUN
fsr-3419	246	8	,	,	PUNCT
fsr-3419	246	9	we	we	PRON
fsr-3419	246	10	ideally	ideally	ADV
fsr-3419	246	11	choose	choose	VERB
fsr-3419	246	12	to	to	PART
fsr-3419	246	13	spend	spend	VERB
fsr-3419	246	14	it	it	PRON
fsr-3419	246	15	in	in	ADP
fsr-3419	246	16	the	the	DET
fsr-3419	246	17	lower	low	ADJ
fsr-3419	246	18	tax	tax	NOUN
fsr-3419	246	19	brackets	bracket	NOUN
fsr-3419	246	20	,	,	PUNCT
fsr-3419	246	21	following	follow	VERB
fsr-3419	246	22	guiding	guide	VERB
fsr-3419	246	23	principle	principle	NOUN
fsr-3419	246	24	1	1	NUM
fsr-3419	246	25	.	.	PUNCT
fsr-3419	247	1	geometrically	geometrically	ADV
fsr-3419	247	2	,	,	PUNCT
fsr-3419	247	3	this	this	PRON
fsr-3419	247	4	can	can	AUX
fsr-3419	247	5	be	be	AUX
fsr-3419	247	6	accomplished	accomplish	VERB
fsr-3419	247	7	by	by	ADP
fsr-3419	247	8	thinking	think	VERB
fsr-3419	247	9	of	of	ADP
fsr-3419	247	10	l	l	NOUN
fsr-3419	247	11	tð	tð	PROPN
fsr-3419	247	12	þ	þ	PROPN
fsr-3419	247	13	as	as	ADP
fsr-3419	247	14	a	a	DET
fsr-3419	247	15	fixed	fix	VERB
fsr-3419	247	16	sandy	sandy	ADJ
fsr-3419	247	17	shore	shore	NOUN
fsr-3419	247	18	at	at	ADP
fsr-3419	247	19	the	the	DET
fsr-3419	247	20	bottom	bottom	NOUN
fsr-3419	247	21	of	of	ADP
fsr-3419	247	22	the	the	DET
fsr-3419	247	23	graph	graph	NOUN
fsr-3419	247	24	and	and	CCONJ
fsr-3419	247	25	the	the	DET
fsr-3419	247	26	tda	tda	NOUN
fsr-3419	247	27	as	as	ADP
fsr-3419	247	28	calm	calm	ADJ
fsr-3419	247	29	water	water	NOUN
fsr-3419	247	30	on	on	ADP
fsr-3419	247	31	top	top	NOUN
fsr-3419	247	32	of	of	ADP
fsr-3419	247	33	it	it	PRON
fsr-3419	247	34	.	.	PUNCT
fsr-3419	248	1	vertical	vertical	ADJ
fsr-3419	248	2	line	line	NOUN
fsr-3419	248	3	segments	segment	NOUN
fsr-3419	248	4	placed	place	VERB
fsr-3419	248	5	within	within	ADP
fsr-3419	248	6	the	the	DET
fsr-3419	248	7	tda	tda	NOUN
fsr-3419	248	8	spending	spending	NOUN
fsr-3419	248	9	indicate	indicate	VERB
fsr-3419	248	10	rmds	rmds	NOUN
fsr-3419	248	11	from	from	ADP
fsr-3419	248	12	the	the	DET
fsr-3419	248	13	tda	tda	NOUN
fsr-3419	248	14	.	.	PUNCT
fsr-3419	249	1	we	we	PRON
fsr-3419	249	2	refer	refer	VERB
fsr-3419	249	3	to	to	ADP
fsr-3419	249	4	tda	tda	NOUN
fsr-3419	249	5	spending	spending	NOUN
fsr-3419	249	6	that	that	PRON
fsr-3419	249	7	is	be	AUX
fsr-3419	249	8	not	not	PART
fsr-3419	249	9	a	a	DET
fsr-3419	249	10	part	part	NOUN
fsr-3419	249	11	of	of	ADP
fsr-3419	249	12	rmds	rmds	NOUN
fsr-3419	249	13	and	and	CCONJ
fsr-3419	249	14	,	,	PUNCT
fsr-3419	249	15	therefore	therefore	ADV
fsr-3419	249	16	,	,	PUNCT
fsr-3419	249	17	does	do	AUX
fsr-3419	249	18	not	not	PART
fsr-3419	249	19	have	have	VERB
fsr-3419	249	20	vertical	vertical	ADJ
fsr-3419	249	21	line	line	NOUN
fsr-3419	249	22	segments	segment	NOUN
fsr-3419	249	23	,	,	PUNCT
fsr-3419	249	24	as	as	ADP
fsr-3419	249	25	“	"	PUNCT
fsr-3419	249	26	voluntary	voluntary	ADJ
fsr-3419	249	27	tda	tda	NOUN
fsr-3419	249	28	spending	spending	NOUN
fsr-3419	249	29	.	.	PUNCT
fsr-3419	249	30	”	"	PUNCT
fsr-3419	250	1	consumption	consumption	NOUN
fsr-3419	250	2	from	from	ADP
fsr-3419	250	3	the	the	DET
fsr-3419	250	4	final	final	ADJ
fsr-3419	250	5	two	two	NUM
fsr-3419	250	6	sources	source	NOUN
fsr-3419	250	7	of	of	ADP
fsr-3419	250	8	money	money	NOUN
fsr-3419	250	9	,	,	PUNCT
fsr-3419	250	10	roth	roth	NOUN
fsr-3419	250	11	and	and	CCONJ
fsr-3419	250	12	taxable	taxable	ADJ
fsr-3419	250	13	stock	stock	NOUN
fsr-3419	250	14	/	/	SYM
fsr-3419	250	15	dividends	dividend	NOUN
fsr-3419	250	16	,	,	PUNCT
fsr-3419	250	17	is	be	AUX
fsr-3419	250	18	represented	represent	VERB
fsr-3419	250	19	in	in	ADP
fsr-3419	250	20	the	the	DET
fsr-3419	250	21	graph	graph	NOUN
fsr-3419	250	22	above	above	ADP
fsr-3419	250	23	the	the	DET
fsr-3419	250	24	sand	sand	NOUN
fsr-3419	250	25	/	/	SYM
fsr-3419	250	26	water	water	NOUN
fsr-3419	250	27	geometry	geometry	NOUN
fsr-3419	250	28	of	of	ADP
fsr-3419	250	29	the	the	DET
fsr-3419	250	30	l	l	NOUN
fsr-3419	250	31	tð	tð	ADP
fsr-3419	250	32	þ	þ	PROPN
fsr-3419	250	33	/	/	SYM
fsr-3419	250	34	tda	tda	NOUN
fsr-3419	250	35	system	system	NOUN
fsr-3419	250	36	and	and	CCONJ
fsr-3419	250	37	below	below	ADP
fsr-3419	250	38	u	u	PRON
fsr-3419	250	39	tð	tð	ADP
fsr-3419	250	40	þ	þ	NOUN
fsr-3419	250	41	.	.	PUNCT
fsr-3419	251	1	we	we	PRON
fsr-3419	251	2	place	place	VERB
fsr-3419	251	3	taxable	taxable	ADJ
fsr-3419	251	4	stock	stock	NOUN
fsr-3419	251	5	/	/	SYM
fsr-3419	251	6	dividend	dividend	NOUN
fsr-3419	251	7	spending	spending	NOUN
fsr-3419	251	8	above	above	ADP
fsr-3419	251	9	roth	roth	NOUN
fsr-3419	251	10	spending	spending	NOUN
fsr-3419	251	11	when	when	SCONJ
fsr-3419	251	12	they	they	PRON
fsr-3419	251	13	occur	occur	VERB
fsr-3419	251	14	in	in	ADP
fsr-3419	251	15	the	the	DET
fsr-3419	251	16	same	same	ADJ
fsr-3419	251	17	year	year	NOUN
fsr-3419	251	18	.	.	PUNCT
fsr-3419	252	1	after	after	SCONJ
fsr-3419	252	2	our	our	PRON
fsr-3419	252	3	initial	initial	ADJ
fsr-3419	252	4	application	application	NOUN
fsr-3419	252	5	of	of	ADP
fsr-3419	252	6	u	u	PRON
fsr-3419	252	7	tð	tð	ADP
fsr-3419	252	8	þ	þ	NOUN
fsr-3419	252	9	to	to	ADP
fsr-3419	252	10	the	the	DET
fsr-3419	252	11	top	top	NOUN
fsr-3419	252	12	of	of	ADP
fsr-3419	252	13	the	the	DET
fsr-3419	252	14	bars	bar	NOUN
fsr-3419	252	15	and	and	CCONJ
fsr-3419	252	16	l	l	NOUN
fsr-3419	252	17	tð	tð	ADP
fsr-3419	252	18	þ	þ	PROPN
fsr-3419	252	19	to	to	ADP
fsr-3419	252	20	the	the	DET
fsr-3419	252	21	bottom	bottom	NOUN
fsr-3419	252	22	of	of	ADP
fsr-3419	252	23	the	the	DET
fsr-3419	252	24	bars	bar	NOUN
fsr-3419	252	25	,	,	PUNCT
fsr-3419	252	26	our	our	PRON
fsr-3419	252	27	algorithm	algorithm	NOUN
fsr-3419	252	28	looks	look	VERB
fsr-3419	252	29	to	to	PART
fsr-3419	252	30	find	find	VERB
fsr-3419	252	31	the	the	DET
fsr-3419	252	32	optimal	optimal	ADJ
fsr-3419	252	33	strategy	strategy	NOUN
fsr-3419	252	34	for	for	ADP
fsr-3419	252	35	the	the	DET
fsr-3419	252	36	three	three	NUM
fsr-3419	252	37	time	time	NOUN
fsr-3419	252	38	-	-	PUNCT
fsr-3419	252	39	dependent	dependent	ADJ
fsr-3419	252	40	decision	decision	NOUN
fsr-3419	252	41	variables	variable	NOUN
fsr-3419	252	42	(	(	PUNCT
fsr-3419	252	43	the	the	DET
fsr-3419	252	44	tda	tda	PROPN
fsr-3419	252	45	,	,	PUNCT
fsr-3419	252	46	roth	roth	NOUN
fsr-3419	252	47	,	,	PUNCT
fsr-3419	252	48	and	and	CCONJ
fsr-3419	252	49	taxable	taxable	ADJ
fsr-3419	252	50	stock	stock	NOUN
fsr-3419	252	51	/	/	SYM
fsr-3419	252	52	dividends	dividend	NOUN
fsr-3419	252	53	)	)	PUNCT
fsr-3419	252	54	using	use	VERB
fsr-3419	252	55	the	the	DET
fsr-3419	252	56	four	four	NUM
fsr-3419	252	57	stages	stage	NOUN
fsr-3419	252	58	outlined	outline	VERB
fsr-3419	252	59	in	in	ADP
fsr-3419	252	60	the	the	DET
fsr-3419	252	61	next	next	ADJ
fsr-3419	252	62	subsection	subsection	NOUN
fsr-3419	252	63	:	:	PUNCT
fsr-3419	252	64	j.	j.	PROPN
fsr-3419	252	65	dilellio	dilellio	PROPN
fsr-3419	252	66	,	,	PUNCT
fsr-3419	252	67	d.	d.	PROPN
fsr-3419	252	68	ostrov	ostrov	PROPN
fsr-3419	252	69	/	/	SYM
fsr-3419	252	70	financial	financial	ADJ
fsr-3419	252	71	services	service	NOUN
fsr-3419	252	72	review	review	VERB
fsr-3419	252	73	28	28	NUM
fsr-3419	252	74	(	(	PUNCT
fsr-3419	252	75	2020	2020	NUM
fsr-3419	252	76	)	)	PUNCT
fsr-3419	252	77	67–95	67–95	NUM
fsr-3419	252	78	79	79	NUM
fsr-3419	252	79	t	t	PROPN
fsr-3419	252	80	ab	ab	PROPN
fsr-3419	252	81	le	le	PROPN
fsr-3419	252	82	1	1	NUM
fsr-3419	252	83	.	.	PUNCT
fsr-3419	253	1	p	p	PROPN
fsr-3419	253	2	ar	ar	PROPN
fsr-3419	253	3	am	be	AUX
fsr-3419	253	4	et	et	NOUN
fsr-3419	253	5	er	er	INTJ
fsr-3419	253	6	v	v	ADP
fsr-3419	253	7	al	al	PROPN
fsr-3419	253	8	u	u	NOUN
fsr-3419	253	9	es	es	NOUN
fsr-3419	253	10	fo	fo	INTJ
fsr-3419	253	11	r	r	NOUN
fsr-3419	253	12	co	co	NOUN
fsr-3419	253	13	m	m	PROPN
fsr-3419	253	14	p	p	NOUN
fsr-3419	253	15	u	u	X
fsr-3419	253	16	ta	ta	ADP
fsr-3419	253	17	ti	ti	NOUN
fsr-3419	253	18	o	o	PROPN
fsr-3419	254	1	n	n	X
fsr-3419	254	2	s	s	X
fsr-3419	254	3	th	th	X
fsr-3419	254	4	e	e	NOUN
fsr-3419	254	5	fo	fo	INTJ
fsr-3419	254	6	ll	ll	AUX
fsr-3419	254	7	o	o	VERB
fsr-3419	254	8	w	w	NOUN
fsr-3419	254	9	in	in	ADP
fsr-3419	254	10	g	g	PROPN
fsr-3419	254	11	ta	ta	PROPN
fsr-3419	254	12	b	b	PROPN
fsr-3419	254	13	le	le	ADP
fsr-3419	254	14	g	g	PROPN
fsr-3419	254	15	iv	iv	ADP
fsr-3419	254	16	es	es	ADP
fsr-3419	254	17	th	th	X
fsr-3419	254	18	e	e	X
fsr-3419	254	19	p	p	PROPN
fsr-3419	254	20	ar	ar	PROPN
fsr-3419	254	21	am	be	AUX
fsr-3419	254	22	et	et	NOUN
fsr-3419	254	23	er	er	INTJ
fsr-3419	254	24	v	v	ADP
fsr-3419	254	25	al	al	PROPN
fsr-3419	254	26	u	u	NOUN
fsr-3419	254	27	es	es	NOUN
fsr-3419	254	28	fo	fo	INTJ
fsr-3419	254	29	r	r	NOUN
fsr-3419	254	30	al	al	PROPN
fsr-3419	254	31	l	l	NOUN
fsr-3419	254	32	th	th	X
fsr-3419	254	33	e	e	X
fsr-3419	254	34	ca	can	AUX
fsr-3419	254	35	se	se	PROPN
fsr-3419	254	36	s	s	PROPN
fsr-3419	254	37	p	p	X
fsr-3419	254	38	re	re	X
fsr-3419	254	39	se	se	X
fsr-3419	254	40	n	n	X
fsr-3419	254	41	te	te	PROPN
fsr-3419	254	42	d	d	PROPN
fsr-3419	254	43	in	in	ADP
fsr-3419	254	44	th	th	NUM
fsr-3419	254	45	is	be	AUX
fsr-3419	254	46	p	p	PROPN
fsr-3419	254	47	ap	ap	INTJ
fsr-3419	255	1	er	er	INTJ
fsr-3419	255	2	p	p	PROPN
fsr-3419	255	3	ar	ar	PROPN
fsr-3419	255	4	am	be	AUX
fsr-3419	255	5	et	et	NOUN
fsr-3419	255	6	er	er	INTJ
fsr-3419	255	7	s	s	VERB
fsr-3419	255	8	c	c	NOUN
fsr-3419	255	9	as	as	ADP
fsr-3419	255	10	e	e	X
fsr-3419	255	11	1	1	NUM
fsr-3419	255	12	c	c	NOUN
fsr-3419	255	13	as	as	ADP
fsr-3419	255	14	e	e	X
fsr-3419	255	15	2	2	NUM
fsr-3419	255	16	c	c	NOUN
fsr-3419	255	17	as	as	ADP
fsr-3419	255	18	e	e	X
fsr-3419	255	19	3	3	NUM
fsr-3419	255	20	c	c	NOUN
fsr-3419	255	21	as	as	ADP
fsr-3419	255	22	e	e	X
fsr-3419	255	23	4	4	NUM
fsr-3419	255	24	c	c	NOUN
fsr-3419	255	25	as	as	ADP
fsr-3419	255	26	e	e	X
fsr-3419	255	27	5	5	NUM
fsr-3419	255	28	c	c	NOUN
fsr-3419	255	29	as	as	ADP
fsr-3419	255	30	e	e	PROPN
fsr-3419	255	31	6	6	NUM
fsr-3419	255	32	c	c	NOUN
fsr-3419	255	33	as	as	ADP
fsr-3419	255	34	e	e	X
fsr-3419	255	35	7	7	NUM
fsr-3419	255	36	c	c	NOUN
fsr-3419	255	37	as	as	ADP
fsr-3419	255	38	e	e	X
fsr-3419	255	39	8	8	NUM
fsr-3419	255	40	c	c	NOUN
fsr-3419	255	41	as	as	ADP
fsr-3419	255	42	e	e	X
fsr-3419	255	43	9	9	NUM
fsr-3419	255	44	c	c	NOUN
fsr-3419	255	45	as	as	ADP
fsr-3419	255	46	e	e	X
fsr-3419	255	47	1	1	NUM
fsr-3419	255	48	0	0	NUM
fsr-3419	255	49	c	c	NOUN
fsr-3419	255	50	as	as	ADP
fsr-3419	255	51	e	e	X
fsr-3419	255	52	1	1	NUM
fsr-3419	255	53	1	1	NUM
fsr-3419	255	54	t	t	NOUN
fsr-3419	256	1	d	d	X
fsr-3419	256	2	ea	ea	X
fsr-3419	256	3	th	th	X
fsr-3419	256	4	(	(	PUNCT
fsr-3419	256	5	y	y	PROPN
fsr-3419	256	6	ea	ea	PROPN
fsr-3419	256	7	rs	rs	PROPN
fsr-3419	256	8	)	)	PUNCT
fsr-3419	256	9	2	2	NUM
fsr-3419	256	10	5	5	NUM
fsr-3419	256	11	2	2	NUM
fsr-3419	256	12	8	8	NUM
fsr-3419	256	13	2	2	NUM
fsr-3419	256	14	5	5	NUM
fsr-3419	256	15	2	2	NUM
fsr-3419	256	16	8	8	NUM
fsr-3419	256	17	3	3	NUM
fsr-3419	256	18	7	7	NUM
fsr-3419	256	19	*	*	SYM
fsr-3419	256	20	3	3	NUM
fsr-3419	256	21	0	0	NUM
fsr-3419	256	22	2	2	NUM
fsr-3419	256	23	0	0	NUM
fsr-3419	256	24	*	*	SYM
fsr-3419	256	25	2	2	NUM
fsr-3419	256	26	0	0	NUM
fsr-3419	256	27	2	2	NUM
fsr-3419	256	28	5	5	NUM
fsr-3419	256	29	m	m	NOUN
fsr-3419	256	30	t	t	NOUN
fsr-3419	256	31	5	5	NUM
fsr-3419	256	32	%	%	NOUN
fsr-3419	256	33	6	6	NUM
fsr-3419	256	34	%	%	NOUN
fsr-3419	256	35	5	5	NUM
fsr-3419	256	36	%	%	NOUN
fsr-3419	256	37	6	6	NUM
fsr-3419	256	38	%	%	NOUN
fsr-3419	256	39	5	5	NUM
fsr-3419	256	40	%	%	NOUN
fsr-3419	256	41	5	5	NUM
fsr-3419	256	42	%	%	NOUN
fsr-3419	256	43	5	5	NUM
fsr-3419	256	44	%	%	NOUN
fsr-3419	256	45	5	5	NUM
fsr-3419	256	46	%	%	NOUN
fsr-3419	256	47	7	7	NUM
fsr-3419	256	48	%	%	NOUN
fsr-3419	256	49	5	5	NUM
fsr-3419	256	50	%	%	NOUN
fsr-3419	256	51	5	5	NUM
fsr-3419	256	52	%	%	NOUN
fsr-3419	256	53	d	d	NOUN
fsr-3419	256	54	t	t	NOUN
fsr-3419	256	55	2	2	NUM
fsr-3419	256	56	%	%	NOUN
fsr-3419	256	57	3	3	NUM
fsr-3419	256	58	%	%	NOUN
fsr-3419	256	59	2	2	NUM
fsr-3419	256	60	%	%	NOUN
fsr-3419	256	61	3	3	NUM
fsr-3419	256	62	%	%	NOUN
fsr-3419	256	63	2	2	NUM
fsr-3419	256	64	%	%	NOUN
fsr-3419	256	65	2	2	NUM
fsr-3419	256	66	%	%	NOUN
fsr-3419	256	67	2	2	NUM
fsr-3419	256	68	%	%	NOUN
fsr-3419	256	69	2	2	NUM
fsr-3419	256	70	%	%	NOUN
fsr-3419	256	71	4	4	NUM
fsr-3419	256	72	%	%	NOUN
fsr-3419	256	73	1	1	NUM
fsr-3419	256	74	%	%	NOUN
fsr-3419	256	75	*	*	PUNCT
fsr-3419	257	1	t	t	PROPN
fsr-3419	257	2	d	d	NUM
fsr-3419	257	3	iv	iv	NUM
fsr-3419	257	4	1	1	NUM
fsr-3419	257	5	5	5	NUM
fsr-3419	257	6	%	%	NOUN
fsr-3419	257	7	1	1	NUM
fsr-3419	257	8	5	5	NUM
fsr-3419	257	9	%	%	NOUN
fsr-3419	257	10	1	1	NUM
fsr-3419	257	11	5	5	NUM
fsr-3419	257	12	%	%	NOUN
fsr-3419	257	13	1	1	NUM
fsr-3419	257	14	5	5	NUM
fsr-3419	257	15	%	%	NOUN
fsr-3419	257	16	1	1	NUM
fsr-3419	257	17	5	5	NUM
fsr-3419	257	18	%	%	NOUN
fsr-3419	257	19	1	1	NUM
fsr-3419	257	20	5	5	NUM
fsr-3419	257	21	%	%	NOUN
fsr-3419	257	22	1	1	NUM
fsr-3419	257	23	5	5	NUM
fsr-3419	257	24	%	%	NOUN
fsr-3419	257	25	1	1	NUM
fsr-3419	257	26	5	5	NUM
fsr-3419	257	27	%	%	NOUN
fsr-3419	257	28	1	1	NUM
fsr-3419	257	29	5	5	NUM
fsr-3419	257	30	%	%	NOUN
fsr-3419	257	31	1	1	NUM
fsr-3419	257	32	5	5	NUM
fsr-3419	257	33	%	%	NOUN
fsr-3419	257	34	1	1	NUM
fsr-3419	257	35	5	5	NUM
fsr-3419	257	36	%	%	NOUN
fsr-3419	257	37	t	t	PROPN
fsr-3419	257	38	g	g	NOUN
fsr-3419	257	39	a	a	DET
fsr-3419	257	40	in	in	ADP
fsr-3419	257	41	s	s	NOUN
fsr-3419	257	42	1	1	NUM
fsr-3419	257	43	5	5	NUM
fsr-3419	257	44	%	%	NOUN
fsr-3419	257	45	1	1	NUM
fsr-3419	257	46	5	5	NUM
fsr-3419	257	47	%	%	NOUN
fsr-3419	257	48	1	1	NUM
fsr-3419	257	49	5	5	NUM
fsr-3419	257	50	%	%	NOUN
fsr-3419	257	51	1	1	NUM
fsr-3419	257	52	5	5	NUM
fsr-3419	257	53	%	%	NOUN
fsr-3419	257	54	1	1	NUM
fsr-3419	257	55	5	5	NUM
fsr-3419	257	56	%	%	NOUN
fsr-3419	257	57	1	1	NUM
fsr-3419	257	58	5	5	NUM
fsr-3419	257	59	%	%	NOUN
fsr-3419	257	60	1	1	NUM
fsr-3419	257	61	5	5	NUM
fsr-3419	257	62	%	%	NOUN
fsr-3419	257	63	1	1	NUM
fsr-3419	257	64	5	5	NUM
fsr-3419	257	65	%	%	NOUN
fsr-3419	257	66	1	1	NUM
fsr-3419	257	67	5	5	NUM
fsr-3419	257	68	%	%	NOUN
fsr-3419	257	69	1	1	NUM
fsr-3419	257	70	5	5	NUM
fsr-3419	257	71	%	%	NOUN
fsr-3419	257	72	1	1	NUM
fsr-3419	257	73	5	5	NUM
fsr-3419	257	74	%	%	NOUN
fsr-3419	257	75	t	t	NOUN
fsr-3419	257	76	h	h	NOUN
fsr-3419	257	77	ei	ei	NOUN
fsr-3419	257	78	r	r	NOUN
fsr-3419	257	79	1	1	NUM
fsr-3419	257	80	1	1	NUM
fsr-3419	257	81	%	%	NOUN
fsr-3419	257	82	1	1	NUM
fsr-3419	257	83	7	7	NUM
fsr-3419	257	84	%	%	NOUN
fsr-3419	257	85	1	1	NUM
fsr-3419	257	86	1	1	NUM
fsr-3419	257	87	%	%	NOUN
fsr-3419	257	88	1	1	NUM
fsr-3419	257	89	7	7	NUM
fsr-3419	257	90	%	%	NOUN
fsr-3419	257	91	3	3	NUM
fsr-3419	257	92	0	0	NUM
fsr-3419	257	93	%	%	NOUN
fsr-3419	257	94	1	1	NUM
fsr-3419	257	95	4	4	NUM
fsr-3419	257	96	%	%	NOUN
fsr-3419	257	97	2	2	NUM
fsr-3419	257	98	8	8	NUM
fsr-3419	257	99	%	%	NOUN
fsr-3419	257	100	2	2	NUM
fsr-3419	257	101	3	3	NUM
fsr-3419	257	102	%	%	NOUN
fsr-3419	257	103	2	2	NUM
fsr-3419	257	104	8	8	NUM
fsr-3419	257	105	%	%	NOUN
fsr-3419	257	106	2	2	NUM
fsr-3419	257	107	2	2	NUM
fsr-3419	257	108	%	%	NOUN
fsr-3419	257	109	1	1	NUM
fsr-3419	257	110	6	6	NUM
fsr-3419	257	111	%	%	NOUN
fsr-3419	257	112	a	a	DET
fsr-3419	257	113	0	0	NUM
fsr-3419	257	114	.9	.9	NUM
fsr-3419	257	115	0	0	PUNCT
fsr-3419	258	1	.9	.9	NUM
fsr-3419	258	2	1	1	NUM
fsr-3419	258	3	0	0	NUM
fsr-3419	259	1	.9	.9	NUM
fsr-3419	259	2	0	0	PUNCT
fsr-3419	260	1	.9	.9	NUM
fsr-3419	260	2	1	1	NUM
fsr-3419	260	3	0	0	NUM
fsr-3419	260	4	.9	.9	NUM
fsr-3419	260	5	9	9	NUM
fsr-3419	260	6	0	0	NUM
fsr-3419	261	1	.9	.9	NUM
fsr-3419	261	2	0	0	PUNCT
fsr-3419	262	1	.9	.9	NUM
fsr-3419	262	2	1	1	NUM
fsr-3419	262	3	0	0	NUM
fsr-3419	263	1	.9	.9	NUM
fsr-3419	263	2	0	0	PUNCT
fsr-3419	264	1	.9	.9	NUM
fsr-3419	264	2	1	1	NUM
fsr-3419	264	3	0	0	NUM
fsr-3419	264	4	.8	.8	NUM
fsr-3419	264	5	5	5	NUM
fsr-3419	264	6	1	1	NUM
fsr-3419	264	7	v	v	NOUN
fsr-3419	264	8	at	at	ADP
fsr-3419	264	9	t	t	PROPN
fsr-3419	264	10	¼	¼	NOUN
fsr-3419	264	11	1	1	NUM
fsr-3419	264	12	0	0	NUM
fsr-3419	264	13	.6	.6	NUM
fsr-3419	264	14	1	1	NUM
fsr-3419	264	15	4	4	NUM
fsr-3419	264	16	0	0	NUM
fsr-3419	264	17	.3	.3	NUM
fsr-3419	264	18	1	1	NUM
fsr-3419	264	19	2	2	NUM
fsr-3419	264	20	0	0	NUM
fsr-3419	264	21	.6	.6	NUM
fsr-3419	264	22	1	1	NUM
fsr-3419	264	23	4	4	NUM
fsr-3419	264	24	0	0	NUM
fsr-3419	264	25	.3	.3	NUM
fsr-3419	264	26	1	1	NUM
fsr-3419	264	27	2	2	NUM
fsr-3419	264	28	0	0	NUM
fsr-3419	264	29	.2	.2	NUM
fsr-3419	264	30	3	3	NUM
fsr-3419	264	31	1	1	NUM
fsr-3419	264	32	0	0	NUM
fsr-3419	264	33	.6	.6	NUM
fsr-3419	264	34	1	1	NUM
fsr-3419	264	35	4	4	NUM
fsr-3419	264	36	0	0	NUM
fsr-3419	265	1	.2	.2	NUM
fsr-3419	265	2	3	3	NUM
fsr-3419	265	3	1	1	NUM
fsr-3419	265	4	0	0	NUM
fsr-3419	265	5	.6	.6	NUM
fsr-3419	265	6	1	1	NUM
fsr-3419	265	7	4	4	NUM
fsr-3419	265	8	0	0	NUM
fsr-3419	265	9	.7	.7	NUM
fsr-3419	265	10	1	1	NUM
fsr-3419	265	11	3	3	NUM
fsr-3419	265	12	0	0	NUM
fsr-3419	266	1	.2	.2	NUM
fsr-3419	266	2	3	3	NUM
fsr-3419	266	3	1	1	NUM
fsr-3419	266	4	0	0	NUM
fsr-3419	266	5	.0	.0	NUM
fsr-3419	266	6	5	5	NUM
fsr-3419	266	7	4	4	NUM
fsr-3419	266	8	t	t	NOUN
fsr-3419	266	9	d	d	NOUN
fsr-3419	266	10	a	a	DET
fsr-3419	266	11	m	m	NOUN
fsr-3419	266	12	o	o	NOUN
fsr-3419	266	13	n	n	ADV
fsr-3419	266	14	ey	ey	NOUN
fsr-3419	266	15	at	at	ADP
fsr-3419	266	16	t	t	PROPN
fsr-3419	266	17	¼	¼	NOUN
fsr-3419	266	18	1	1	NUM
fsr-3419	266	19	$	$	SYM
fsr-3419	266	20	1	1	NUM
fsr-3419	266	21	6	6	NUM
fsr-3419	266	22	0	0	NUM
fsr-3419	266	23	k	k	NOUN
fsr-3419	266	24	$	$	SYM
fsr-3419	266	25	3	3	NUM
fsr-3419	266	26	0	0	NUM
fsr-3419	266	27	0	0	NUM
fsr-3419	267	1	k	k	NOUN
fsr-3419	267	2	$	$	SYM
fsr-3419	267	3	3	3	NUM
fsr-3419	267	4	5	5	NUM
fsr-3419	267	5	0	0	NUM
fsr-3419	267	6	k	k	NOUN
fsr-3419	267	7	$	$	SYM
fsr-3419	267	8	3	3	NUM
fsr-3419	267	9	2	2	NUM
fsr-3419	267	10	5	5	NUM
fsr-3419	267	11	k	k	NOUN
fsr-3419	267	12	$	$	SYM
fsr-3419	267	13	1	1	NUM
fsr-3419	267	14	,	,	PUNCT
fsr-3419	267	15	7	7	NUM
fsr-3419	267	16	0	0	NUM
fsr-3419	267	17	0	0	NUM
fsr-3419	267	18	k	k	NOUN
fsr-3419	267	19	$	$	SYM
fsr-3419	267	20	2	2	NUM
fsr-3419	267	21	3	3	NUM
fsr-3419	267	22	0	0	NUM
fsr-3419	267	23	k	k	NOUN
fsr-3419	267	24	$	$	SYM
fsr-3419	267	25	1	1	NUM
fsr-3419	267	26	,	,	PUNCT
fsr-3419	267	27	9	9	NUM
fsr-3419	267	28	0	0	NUM
fsr-3419	267	29	0	0	NUM
fsr-3419	267	30	k	k	NOUN
fsr-3419	267	31	$	$	SYM
fsr-3419	267	32	1	1	NUM
fsr-3419	267	33	,	,	PUNCT
fsr-3419	267	34	3	3	NUM
fsr-3419	267	35	0	0	NUM
fsr-3419	267	36	0	0	NUM
fsr-3419	268	1	k	k	NOUN
fsr-3419	268	2	$	$	SYM
fsr-3419	268	3	4	4	NUM
fsr-3419	268	4	0	0	NUM
fsr-3419	268	5	0	0	NUM
fsr-3419	268	6	k	k	NOUN
fsr-3419	268	7	$	$	SYM
fsr-3419	268	8	1	1	NUM
fsr-3419	268	9	,	,	PUNCT
fsr-3419	268	10	2	2	NUM
fsr-3419	268	11	5	5	NUM
fsr-3419	268	12	0	0	NUM
fsr-3419	268	13	k	k	NOUN
fsr-3419	268	14	$	$	SYM
fsr-3419	268	15	5	5	NUM
fsr-3419	268	16	8	8	NUM
fsr-3419	268	17	0	0	NUM
fsr-3419	269	1	k	k	NOUN
fsr-3419	269	2	r	r	NOUN
fsr-3419	269	3	o	o	X
fsr-3419	269	4	th	th	X
fsr-3419	269	5	m	m	NOUN
fsr-3419	269	6	o	o	NOUN
fsr-3419	269	7	n	n	ADV
fsr-3419	269	8	ey	ey	INTJ
fsr-3419	269	9	at	at	ADP
fsr-3419	269	10	t	t	PROPN
fsr-3419	269	11	¼	¼	NOUN
fsr-3419	270	1	1	1	NUM
fsr-3419	270	2	$	$	SYM
fsr-3419	270	3	6	6	NUM
fsr-3419	270	4	0	0	NUM
fsr-3419	270	5	k	k	NOUN
fsr-3419	270	6	$	$	SYM
fsr-3419	270	7	1	1	NUM
fsr-3419	270	8	6	6	NUM
fsr-3419	270	9	0	0	NUM
fsr-3419	270	10	k	k	NOUN
fsr-3419	270	11	$	$	SYM
fsr-3419	270	12	9	9	NUM
fsr-3419	270	13	0	0	NUM
fsr-3419	270	14	k	k	NOUN
fsr-3419	270	15	$	$	SYM
fsr-3419	270	16	1	1	NUM
fsr-3419	270	17	6	6	NUM
fsr-3419	270	18	0	0	NUM
fsr-3419	270	19	k	k	NOUN
fsr-3419	270	20	$	$	SYM
fsr-3419	270	21	2	2	NUM
fsr-3419	270	22	7	7	NUM
fsr-3419	270	23	5	5	NUM
fsr-3419	270	24	k	k	NOUN
fsr-3419	270	25	$	$	SYM
fsr-3419	270	26	5	5	NUM
fsr-3419	270	27	0	0	NUM
fsr-3419	270	28	k	k	NOUN
fsr-3419	270	29	$	$	SYM
fsr-3419	270	30	3	3	NUM
fsr-3419	270	31	0	0	NUM
fsr-3419	270	32	0	0	NUM
fsr-3419	271	1	k	k	NOUN
fsr-3419	271	2	$	$	SYM
fsr-3419	271	3	4	4	NUM
fsr-3419	271	4	0	0	NUM
fsr-3419	271	5	0	0	NUM
fsr-3419	272	1	k	k	NOUN
fsr-3419	272	2	$	$	SYM
fsr-3419	272	3	1	1	NUM
fsr-3419	272	4	0	0	NUM
fsr-3419	272	5	0	0	NUM
fsr-3419	272	6	k	k	NOUN
fsr-3419	272	7	$	$	SYM
fsr-3419	272	8	1	1	NUM
fsr-3419	272	9	,	,	PUNCT
fsr-3419	272	10	6	6	NUM
fsr-3419	272	11	0	0	NUM
fsr-3419	272	12	0	0	NUM
fsr-3419	272	13	k	k	NOUN
fsr-3419	272	14	$	$	SYM
fsr-3419	272	15	1	1	NUM
fsr-3419	272	16	,	,	PUNCT
fsr-3419	272	17	2	2	NUM
fsr-3419	272	18	0	0	NUM
fsr-3419	272	19	0	0	NUM
fsr-3419	272	20	k	k	PROPN
fsr-3419	272	21	t	t	PROPN
fsr-3419	272	22	ax	ax	NOUN
fsr-3419	272	23	ab	ab	PROPN
fsr-3419	272	24	le	le	PROPN
fsr-3419	272	25	st	st	PROPN
fsr-3419	273	1	o	o	INTJ
fsr-3419	273	2	ck	ck	INTJ
fsr-3419	273	3	m	m	VERB
fsr-3419	273	4	o	o	VERB
fsr-3419	273	5	n	n	ADV
fsr-3419	273	6	ey	ey	INTJ
fsr-3419	273	7	at	at	ADP
fsr-3419	273	8	t	t	PROPN
fsr-3419	273	9	¼	¼	NOUN
fsr-3419	273	10	1	1	NUM
fsr-3419	273	11	$	$	SYM
fsr-3419	273	12	1	1	NUM
fsr-3419	273	13	8	8	NUM
fsr-3419	273	14	0	0	NUM
fsr-3419	273	15	k	k	NOUN
fsr-3419	273	16	$	$	SYM
fsr-3419	273	17	5	5	NUM
fsr-3419	273	18	5	5	NUM
fsr-3419	273	19	0	0	NUM
fsr-3419	273	20	k	k	NOUN
fsr-3419	273	21	$	$	SYM
fsr-3419	273	22	1	1	NUM
fsr-3419	273	23	5	5	NUM
fsr-3419	273	24	0	0	NUM
fsr-3419	273	25	k	k	NOUN
fsr-3419	273	26	$	$	SYM
fsr-3419	273	27	5	5	NUM
fsr-3419	273	28	5	5	NUM
fsr-3419	273	29	0	0	NUM
fsr-3419	273	30	k	k	NOUN
fsr-3419	273	31	$	$	SYM
fsr-3419	273	32	1	1	NUM
fsr-3419	273	33	0	0	NUM
fsr-3419	273	34	0	0	NUM
fsr-3419	273	35	k	k	NOUN
fsr-3419	273	36	$	$	SYM
fsr-3419	273	37	1	1	NUM
fsr-3419	273	38	5	5	NUM
fsr-3419	273	39	0	0	NUM
fsr-3419	273	40	k	k	NOUN
fsr-3419	273	41	$	$	SYM
fsr-3419	273	42	1	1	NUM
fsr-3419	273	43	,	,	PUNCT
fsr-3419	273	44	5	5	NUM
fsr-3419	273	45	0	0	NUM
fsr-3419	273	46	0	0	NUM
fsr-3419	273	47	k	k	NOUN
fsr-3419	273	48	$	$	SYM
fsr-3419	273	49	3	3	NUM
fsr-3419	273	50	0	0	NUM
fsr-3419	273	51	0	0	NUM
fsr-3419	274	1	k	k	NOUN
fsr-3419	274	2	$	$	SYM
fsr-3419	274	3	7	7	NUM
fsr-3419	274	4	9	9	NUM
fsr-3419	274	5	k	k	NOUN
fsr-3419	274	6	$	$	SYM
fsr-3419	274	7	2	2	NUM
fsr-3419	274	8	,	,	PUNCT
fsr-3419	274	9	2	2	NUM
fsr-3419	274	10	5	5	NUM
fsr-3419	274	11	0	0	NUM
fsr-3419	274	12	k	k	NOUN
fsr-3419	274	13	$	$	SYM
fsr-3419	274	14	1	1	NUM
fsr-3419	274	15	,	,	PUNCT
fsr-3419	274	16	0	0	NUM
fsr-3419	274	17	0	0	NUM
fsr-3419	274	18	0	0	NUM
fsr-3419	275	1	k	k	NOUN
fsr-3419	275	2	r	r	NOUN
fsr-3419	275	3	et	et	NOUN
fsr-3419	275	4	ir	ir	X
fsr-3419	275	5	ee	ee	PROPN
fsr-3419	275	6	ag	ag	PROPN
fsr-3419	275	7	e	e	PROPN
fsr-3419	275	8	at	at	ADP
fsr-3419	275	9	t	t	PROPN
fsr-3419	275	10	¼	¼	NOUN
fsr-3419	275	11	1	1	NUM
fsr-3419	275	12	7	7	NUM
fsr-3419	275	13	0	0	NUM
fsr-3419	275	14	6	6	NUM
fsr-3419	275	15	5	5	NUM
fsr-3419	275	16	7	7	NUM
fsr-3419	275	17	0	0	NUM
fsr-3419	275	18	6	6	NUM
fsr-3419	275	19	5	5	NUM
fsr-3419	275	20	7	7	NUM
fsr-3419	275	21	0	0	NUM
fsr-3419	275	22	7	7	NUM
fsr-3419	275	23	0	0	NUM
fsr-3419	275	24	7	7	NUM
fsr-3419	275	25	0	0	NUM
fsr-3419	275	26	6	6	NUM
fsr-3419	275	27	5	5	NUM
fsr-3419	275	28	3	3	NUM
fsr-3419	275	29	0	0	NUM
fsr-3419	275	30	7	7	NUM
fsr-3419	275	31	0	0	NUM
fsr-3419	275	32	7	7	NUM
fsr-3419	275	33	0	0	NUM
fsr-3419	275	34	v	v	NOUN
fsr-3419	275	35	al	al	PROPN
fsr-3419	275	36	u	u	PROPN
fsr-3419	275	37	e	e	NOUN
fsr-3419	275	38	o	o	NOUN
fsr-3419	275	39	f	f	X
fsr-3419	275	40	a	a	PRON
fsr-3419	275	41	in	in	ADP
fsr-3419	275	42	l	l	PROPN
fsr-3419	275	43	tðþ	tðþ	NOUN
fsr-3419	275	44	¼	¼	NOUN
fsr-3419	275	45	a	a	DET
fsr-3419	275	46	eb	eb	PROPN
fsr-3419	275	47	t	t	PROPN
fsr-3419	275	48	�	�	PROPN
fsr-3419	275	49	1	1	NUM
fsr-3419	275	50	ð	ð	PROPN
fsr-3419	275	51	þ	þ	NOUN
fsr-3419	275	52	$	$	SYM
fsr-3419	275	53	0	0	NUM
fsr-3419	275	54	$	$	SYM
fsr-3419	275	55	2	2	NUM
fsr-3419	275	56	0	0	NUM
fsr-3419	275	57	k	k	NOUN
fsr-3419	275	58	$	$	SYM
fsr-3419	275	59	0	0	NUM
fsr-3419	275	60	k	k	NOUN
fsr-3419	275	61	$	$	SYM
fsr-3419	275	62	2	2	NUM
fsr-3419	275	63	0	0	NUM
fsr-3419	275	64	k	k	NOUN
fsr-3419	275	65	$	$	SYM
fsr-3419	275	66	1	1	NUM
fsr-3419	275	67	0	0	NUM
fsr-3419	275	68	k	k	NOUN
fsr-3419	275	69	$	$	SYM
fsr-3419	275	70	1	1	NUM
fsr-3419	275	71	0	0	NUM
fsr-3419	276	1	k	k	X
fsr-3419	276	2	*	*	PUNCT
fsr-3419	276	3	*	*	PUNCT
fsr-3419	276	4	$	$	SYM
fsr-3419	276	5	3	3	NUM
fsr-3419	276	6	0	0	NUM
fsr-3419	276	7	k	k	NOUN
fsr-3419	276	8	$	$	SYM
fsr-3419	276	9	0	0	NUM
fsr-3419	276	10	k	k	NOUN
fsr-3419	276	11	$	$	SYM
fsr-3419	276	12	0	0	NUM
fsr-3419	276	13	k	k	NOUN
fsr-3419	276	14	$	$	SYM
fsr-3419	276	15	0	0	NUM
fsr-3419	276	16	k	k	PROPN
fsr-3419	276	17	v	v	NUM
fsr-3419	276	18	al	al	PROPN
fsr-3419	276	19	u	u	PROPN
fsr-3419	276	20	e	e	NOUN
fsr-3419	276	21	o	o	NOUN
fsr-3419	276	22	f	f	PROPN
fsr-3419	276	23	b	b	PROPN
fsr-3419	276	24	in	in	ADP
fsr-3419	276	25	l	l	PROPN
fsr-3419	276	26	tðþ	tðþ	NOUN
fsr-3419	276	27	¼	¼	NOUN
fsr-3419	276	28	a	a	DET
fsr-3419	276	29	eb	eb	PROPN
fsr-3419	276	30	t	t	PROPN
fsr-3419	276	31	�	�	PROPN
fsr-3419	276	32	1	1	NUM
fsr-3419	276	33	ð	ð	PROPN
fsr-3419	276	34	þ	þ	PROPN
fsr-3419	276	35	0	0	SYM
fsr-3419	276	36	�	�	PROPN
fsr-3419	276	37	0	0	NUM
fsr-3419	276	38	.0	.0	NUM
fsr-3419	276	39	9	9	NUM
fsr-3419	276	40	9	9	NUM
fsr-3419	276	41	�	�	NOUN
fsr-3419	276	42	0	0	NUM
fsr-3419	276	43	.0	.0	NUM
fsr-3419	276	44	9	9	NUM
fsr-3419	276	45	�	�	NOUN
fsr-3419	276	46	0	0	NUM
fsr-3419	276	47	.2	.2	NUM
fsr-3419	276	48	�	�	PROPN
fsr-3419	276	49	0	0	NUM
fsr-3419	277	1	.2	.2	NUM
fsr-3419	278	1	*	*	PUNCT
fsr-3419	279	1	*	*	PUNCT
fsr-3419	279	2	0	0	NUM
fsr-3419	279	3	0	0	NUM
fsr-3419	279	4	0	0	NUM
fsr-3419	279	5	0	0	NUM
fsr-3419	279	6	v	v	NOUN
fsr-3419	279	7	al	al	PROPN
fsr-3419	279	8	u	u	PROPN
fsr-3419	279	9	e	e	NOUN
fsr-3419	279	10	o	o	NOUN
fsr-3419	279	11	f	f	X
fsr-3419	279	12	a	a	DET
fsr-3419	279	13	in	in	ADP
fsr-3419	279	14	u	u	PROPN
fsr-3419	279	15	tðþ	tðþ	NOUN
fsr-3419	279	16	¼	¼	NOUN
fsr-3419	279	17	a	a	DET
fsr-3419	279	18	eb	eb	PROPN
fsr-3419	279	19	t	t	PROPN
fsr-3419	279	20	�	�	PROPN
fsr-3419	279	21	1	1	NUM
fsr-3419	279	22	ð	ð	PROPN
fsr-3419	279	23	þ	þ	NOUN
fsr-3419	279	24	$	$	SYM
fsr-3419	279	25	0	0	NUM
fsr-3419	279	26	$	$	SYM
fsr-3419	279	27	2	2	NUM
fsr-3419	279	28	5	5	NUM
fsr-3419	279	29	$	$	SYM
fsr-3419	279	30	0	0	NUM
fsr-3419	279	31	$	$	SYM
fsr-3419	279	32	1	1	NUM
fsr-3419	279	33	5	5	NUM
fsr-3419	279	34	k	k	NOUN
fsr-3419	279	35	$	$	SYM
fsr-3419	279	36	0	0	NUM
fsr-3419	279	37	$	$	SYM
fsr-3419	279	38	5	5	NUM
fsr-3419	279	39	k	k	NOUN
fsr-3419	279	40	*	*	PUNCT
fsr-3419	280	1	*	*	PUNCT
fsr-3419	280	2	*	*	PUNCT
fsr-3419	280	3	$	$	SYM
fsr-3419	280	4	0	0	NUM
fsr-3419	280	5	$	$	SYM
fsr-3419	280	6	0	0	NUM
fsr-3419	280	7	$	$	SYM
fsr-3419	280	8	0	0	NUM
fsr-3419	280	9	$	$	SYM
fsr-3419	280	10	0	0	NUM
fsr-3419	280	11	v	v	NUM
fsr-3419	280	12	al	al	PROPN
fsr-3419	280	13	u	u	PROPN
fsr-3419	280	14	e	e	NOUN
fsr-3419	280	15	o	o	NOUN
fsr-3419	280	16	f	f	PROPN
fsr-3419	280	17	b	b	PROPN
fsr-3419	280	18	in	in	ADP
fsr-3419	280	19	u	u	PROPN
fsr-3419	280	20	tðþ	tðþ	NOUN
fsr-3419	280	21	¼	¼	NOUN
fsr-3419	280	22	a	a	DET
fsr-3419	280	23	eb	eb	PROPN
fsr-3419	280	24	t	t	PROPN
fsr-3419	280	25	�	�	PROPN
fsr-3419	280	26	1	1	NUM
fsr-3419	280	27	ð	ð	PROPN
fsr-3419	280	28	þ	þ	PROPN
fsr-3419	280	29	0	0	SYM
fsr-3419	280	30	�	�	PROPN
fsr-3419	280	31	0	0	NUM
fsr-3419	280	32	.3	.3	NUM
fsr-3419	280	33	0	0	NUM
fsr-3419	280	34	�	�	PROPN
fsr-3419	280	35	0	0	NUM
fsr-3419	280	36	.2	.2	NUM
fsr-3419	280	37	5	5	NUM
fsr-3419	280	38	0	0	NUM
fsr-3419	280	39	�	�	PROPN
fsr-3419	280	40	0	0	NUM
fsr-3419	280	41	.2	.2	NUM
fsr-3419	280	42	5	5	NUM
fsr-3419	280	43	*	*	PUNCT
fsr-3419	281	1	*	*	PUNCT
fsr-3419	282	1	*	*	PUNCT
fsr-3419	282	2	0	0	NUM
fsr-3419	282	3	0	0	NUM
fsr-3419	282	4	0	0	NUM
fsr-3419	282	5	0	0	NUM
fsr-3419	282	6	v	v	NOUN
fsr-3419	282	7	al	al	PROPN
fsr-3419	282	8	u	u	PROPN
fsr-3419	282	9	e	e	NOUN
fsr-3419	282	10	o	o	NOUN
fsr-3419	282	11	f	f	X
fsr-3419	282	12	a	a	PRON
fsr-3419	282	13	in	in	ADP
fsr-3419	282	14	c	c	PROPN
fsr-3419	282	15	tðþ	tðþ	NOUN
fsr-3419	282	16	¼	¼	NOUN
fsr-3419	282	17	a	a	DET
fsr-3419	282	18	1	1	NUM
fsr-3419	282	19	þ	þ	NOUN
fsr-3419	282	20	r	r	NOUN
fsr-3419	282	21	ð	ð	X
fsr-3419	283	1	þt	þt	PRON
fsr-3419	283	2	$	$	SYM
fsr-3419	283	3	4	4	NUM
fsr-3419	283	4	0	0	NUM
fsr-3419	283	5	k	k	NOUN
fsr-3419	283	6	$	$	SYM
fsr-3419	283	7	6	6	NUM
fsr-3419	283	8	0	0	NUM
fsr-3419	283	9	k	k	NOUN
fsr-3419	283	10	$	$	SYM
fsr-3419	283	11	4	4	NUM
fsr-3419	283	12	0	0	NUM
fsr-3419	283	13	k	k	NOUN
fsr-3419	283	14	$	$	SYM
fsr-3419	283	15	6	6	NUM
fsr-3419	283	16	0	0	NUM
fsr-3419	283	17	k	k	NOUN
fsr-3419	283	18	$	$	SYM
fsr-3419	283	19	8	8	NUM
fsr-3419	283	20	1	1	NUM
fsr-3419	283	21	k	k	NOUN
fsr-3419	283	22	$	$	SYM
fsr-3419	283	23	5	5	NUM
fsr-3419	283	24	0	0	NUM
fsr-3419	283	25	k	k	NOUN
fsr-3419	284	1	*	*	PUNCT
fsr-3419	285	1	*	*	PUNCT
fsr-3419	286	1	*	*	PUNCT
fsr-3419	286	2	*	*	PUNCT
fsr-3419	286	3	$	$	SYM
fsr-3419	286	4	1	1	NUM
fsr-3419	286	5	4	4	NUM
fsr-3419	286	6	0	0	NUM
fsr-3419	286	7	k	k	NOUN
fsr-3419	286	8	$	$	SYM
fsr-3419	286	9	3	3	NUM
fsr-3419	286	10	5	5	NUM
fsr-3419	286	11	k	k	NOUN
fsr-3419	286	12	$	$	SYM
fsr-3419	286	13	1	1	NUM
fsr-3419	286	14	8	8	NUM
fsr-3419	286	15	0	0	NUM
fsr-3419	286	16	k	k	NOUN
fsr-3419	286	17	$	$	SYM
fsr-3419	286	18	1	1	NUM
fsr-3419	286	19	0	0	NUM
fsr-3419	286	20	0	0	NUM
fsr-3419	286	21	k	k	PROPN
fsr-3419	286	22	v	v	NUM
fsr-3419	286	23	al	al	PROPN
fsr-3419	286	24	u	u	PROPN
fsr-3419	286	25	e	e	NOUN
fsr-3419	286	26	o	o	NOUN
fsr-3419	286	27	f	f	NOUN
fsr-3419	286	28	r	r	NOUN
fsr-3419	286	29	in	in	ADP
fsr-3419	286	30	c	c	PROPN
fsr-3419	286	31	tðþ	tðþ	NOUN
fsr-3419	286	32	¼	¼	NOUN
fsr-3419	286	33	a	a	DET
fsr-3419	286	34	1	1	NUM
fsr-3419	286	35	þ	þ	NOUN
fsr-3419	286	36	r	r	NOUN
fsr-3419	286	37	ð	ð	X
fsr-3419	286	38	þt	þt	PRON
fsr-3419	286	39	�	�	PROPN
fsr-3419	286	40	0	0	NUM
fsr-3419	286	41	.0	.0	NUM
fsr-3419	286	42	2	2	NUM
fsr-3419	286	43	0	0	NUM
fsr-3419	286	44	.0	.0	NUM
fsr-3419	286	45	1	1	NUM
fsr-3419	286	46	�	�	PROPN
fsr-3419	286	47	0	0	NUM
fsr-3419	286	48	.0	.0	NUM
fsr-3419	286	49	2	2	NUM
fsr-3419	286	50	0	0	NUM
fsr-3419	286	51	.0	.0	NUM
fsr-3419	286	52	1	1	NUM
fsr-3419	286	53	5	5	NUM
fsr-3419	286	54	0	0	NUM
fsr-3419	286	55	.0	.0	NUM
fsr-3419	286	56	1	1	NUM
fsr-3419	286	57	0	0	NUM
fsr-3419	286	58	.0	.0	NUM
fsr-3419	286	59	0	0	NUM
fsr-3419	286	60	5	5	NUM
fsr-3419	286	61	*	*	PUNCT
fsr-3419	286	62	*	*	PUNCT
fsr-3419	287	1	*	*	PUNCT
fsr-3419	288	1	*	*	PUNCT
fsr-3419	288	2	0	0	NUM
fsr-3419	289	1	.0	.0	NUM
fsr-3419	289	2	1	1	NUM
fsr-3419	289	3	0	0	NUM
fsr-3419	289	4	.0	.0	NUM
fsr-3419	289	5	0	0	NUM
fsr-3419	290	1	6	6	NUM
fsr-3419	290	2	0	0	NUM
fsr-3419	290	3	.0	.0	NUM
fsr-3419	291	1	1	1	NUM
fsr-3419	291	2	0	0	NUM
fsr-3419	291	3	.0	.0	NUM
fsr-3419	291	4	1	1	NUM
fsr-3419	291	5	*	*	SYM
fsr-3419	291	6	v	v	NUM
fsr-3419	291	7	al	al	PROPN
fsr-3419	291	8	u	u	PROPN
fsr-3419	291	9	es	es	X
fsr-3419	291	10	v	v	PROPN
fsr-3419	291	11	ar	ar	PROPN
fsr-3419	291	12	y	y	PROPN
fsr-3419	291	13	an	an	PROPN
fsr-3419	291	14	d	d	X
fsr-3419	291	15	ar	ar	PROPN
fsr-3419	291	16	e	e	PROPN
fsr-3419	291	17	li	li	PROPN
fsr-3419	291	18	st	st	PROPN
fsr-3419	291	19	ed	ed	PROPN
fsr-3419	291	20	in	in	ADP
fsr-3419	291	21	th	th	NUM
fsr-3419	291	22	e	e	X
fsr-3419	291	23	p	p	X
fsr-3419	291	24	ap	ap	PROPN
fsr-3419	291	25	er	er	INTJ
fsr-3419	291	26	.	.	PUNCT
fsr-3419	292	1	*	*	PUNCT
fsr-3419	292	2	*	*	PUNCT
fsr-3419	292	3	l	l	NOUN
fsr-3419	292	4	tðþ	tðþ	NOUN
fsr-3419	292	5	¼	¼	NOUN
fsr-3419	292	6	$	$	SYM
fsr-3419	292	7	1	1	NUM
fsr-3419	292	8	0	0	NUM
fsr-3419	292	9	,	,	PUNCT
fsr-3419	292	10	0	0	NUM
fsr-3419	292	11	0	0	NUM
fsr-3419	292	12	0	0	NUM
fsr-3419	292	13	þ	þ	NOUN
fsr-3419	292	14	$	$	SYM
fsr-3419	292	15	8	8	NUM
fsr-3419	292	16	0	0	NUM
fsr-3419	292	17	t	t	PROPN
fsr-3419	292	18	�	�	PROPN
fsr-3419	292	19	1	1	NUM
fsr-3419	292	20	ð	ð	PROPN
fsr-3419	292	21	þ	þ	NOUN
fsr-3419	292	22	2	2	NUM
fsr-3419	292	23	9	9	NUM
fsr-3419	292	24	:	:	SYM
fsr-3419	292	25	7	7	NUM
fsr-3419	292	26	�	�	PROPN
fsr-3419	292	27	t	t	PROPN
fsr-3419	292	28	ð	ð	PROPN
fsr-3419	292	29	þ	þ	PROPN
fsr-3419	292	30	þ	þ	PROPN
fsr-3419	292	31	$	$	SYM
fsr-3419	292	32	9	9	NUM
fsr-3419	292	33	,	,	PUNCT
fsr-3419	292	34	0	0	NUM
fsr-3419	292	35	0	0	NUM
fsr-3419	292	36	0	0	NUM
fsr-3419	292	37	1	1	NUM
fsr-3419	292	38	:1	:1	PUNCT
fsr-3419	292	39	þ	þ	PROPN
fsr-3419	292	40	co	co	NOUN
fsr-3419	292	41	s	s	PROPN
fsr-3419	292	42	0	0	NUM
fsr-3419	292	43	:	:	SYM
fsr-3419	292	44	5	5	NUM
fsr-3419	292	45	2	2	NUM
fsr-3419	292	46	4	4	NUM
fsr-3419	292	47	t	t	NOUN
fsr-3419	292	48	ð	ð	PROPN
fsr-3419	293	1	þ	þ	NOUN
fsr-3419	293	2	ð	ð	PROPN
fsr-3419	293	3	þ	þ	NOUN
fsr-3419	293	4	.	.	PUNCT
fsr-3419	294	1	*	*	PUNCT
fsr-3419	295	1	*	*	PUNCT
fsr-3419	295	2	*	*	PUNCT
fsr-3419	295	3	u	u	NOUN
fsr-3419	295	4	tðþ	tðþ	NOUN
fsr-3419	295	5	¼	¼	NOUN
fsr-3419	295	6	$	$	SYM
fsr-3419	295	7	2	2	NUM
fsr-3419	295	8	5	5	NUM
fsr-3419	295	9	,	,	PUNCT
fsr-3419	295	10	0	0	NUM
fsr-3419	295	11	0	0	NUM
fsr-3419	295	12	0	0	NUM
fsr-3419	295	13	1	1	NUM
fsr-3419	295	14	:1	:1	SYM
fsr-3419	295	15	�	�	PROPN
fsr-3419	295	16	co	co	NOUN
fsr-3419	295	17	s	s	PROPN
fsr-3419	295	18	0	0	NUM
fsr-3419	295	19	:	:	SYM
fsr-3419	295	20	2	2	NUM
fsr-3419	295	21	3	3	NUM
fsr-3419	295	22	0	0	NUM
fsr-3419	295	23	t	t	PROPN
fsr-3419	295	24	ð	ð	PROPN
fsr-3419	295	25	þ	þ	PROPN
fsr-3419	295	26	ð	ð	PROPN
fsr-3419	295	27	þ	þ	NOUN
fsr-3419	295	28	.	.	PUNCT
fsr-3419	296	1	*	*	PUNCT
fsr-3419	297	1	*	*	PUNCT
fsr-3419	298	1	*	*	PUNCT
fsr-3419	298	2	*	*	PUNCT
fsr-3419	298	3	c	c	PROPN
fsr-3419	298	4	tðþ	tðþ	NOUN
fsr-3419	298	5	¼	¼	NOUN
fsr-3419	298	6	$	$	SYM
fsr-3419	298	7	2	2	NUM
fsr-3419	298	8	0	0	NUM
fsr-3419	298	9	0	0	NUM
fsr-3419	298	10	,	,	PUNCT
fsr-3419	298	11	0	0	NUM
fsr-3419	298	12	0	0	NUM
fsr-3419	298	13	0	0	NUM
fsr-3419	298	14	þ	þ	NOUN
fsr-3419	298	15	$	$	SYM
fsr-3419	298	16	1	1	NUM
fsr-3419	298	17	0	0	NUM
fsr-3419	298	18	0	0	NUM
fsr-3419	298	19	t	t	PROPN
fsr-3419	298	20	�	�	PROPN
fsr-3419	298	21	1	1	NUM
fsr-3419	298	22	ð	ð	PROPN
fsr-3419	298	23	þ	þ	NOUN
fsr-3419	298	24	3	3	NUM
fsr-3419	298	25	2	2	NUM
fsr-3419	298	26	:1	:1	SYM
fsr-3419	298	27	�	�	PROPN
fsr-3419	298	28	t	t	PROPN
fsr-3419	298	29	ð	ð	PROPN
fsr-3419	298	30	þ	þ	PROPN
fsr-3419	298	31	.	.	PUNCT
fsr-3419	299	1	t	t	PROPN
fsr-3419	299	2	h	h	NOUN
fsr-3419	300	1	e	e	NOUN
fsr-3419	301	1	fo	fo	INTJ
fsr-3419	301	2	ll	ll	AUX
fsr-3419	301	3	o	o	VERB
fsr-3419	301	4	w	w	NOUN
fsr-3419	301	5	in	in	ADP
fsr-3419	301	6	g	g	PROPN
fsr-3419	301	7	ta	ta	PROPN
fsr-3419	301	8	b	b	PROPN
fsr-3419	301	9	le	le	ADP
fsr-3419	301	10	g	g	PROPN
fsr-3419	301	11	iv	iv	ADP
fsr-3419	301	12	es	es	ADP
fsr-3419	301	13	th	th	X
fsr-3419	301	14	e	e	NOUN
fsr-3419	301	15	in	in	ADP
fsr-3419	301	16	co	co	NOUN
fsr-3419	301	17	m	m	VERB
fsr-3419	301	18	es	es	ADP
fsr-3419	301	19	at	at	ADP
fsr-3419	301	20	w	w	PROPN
fsr-3419	301	21	h	h	PROPN
fsr-3419	302	1	ic	ic	PROPN
fsr-3419	302	2	h	h	PROPN
fsr-3419	303	1	ea	ea	PROPN
fsr-3419	303	2	ch	ch	PROPN
fsr-3419	303	3	ir	ir	PROPN
fsr-3419	303	4	s	s	PROPN
fsr-3419	303	5	ta	ta	PROPN
fsr-3419	303	6	x	x	SYM
fsr-3419	303	7	b	b	X
fsr-3419	303	8	ra	ra	INTJ
fsr-3419	304	1	ck	ck	INTJ
fsr-3419	304	2	et	et	PROPN
fsr-3419	304	3	b	b	PROPN
fsr-3419	304	4	eg	eg	NOUN
fsr-3419	304	5	in	in	ADP
fsr-3419	304	6	s	s	PRON
fsr-3419	304	7	fo	fo	ADP
fsr-3419	304	8	r	r	NOUN
fsr-3419	304	9	a	a	DET
fsr-3419	304	10	si	si	NOUN
fsr-3419	304	11	n	n	CCONJ
fsr-3419	304	12	g	g	PROPN
fsr-3419	304	13	le	le	X
fsr-3419	304	14	fi	fi	X
fsr-3419	304	15	le	le	X
fsr-3419	304	16	r	r	NOUN
fsr-3419	304	17	in	in	ADP
fsr-3419	304	18	2	2	NUM
fsr-3419	304	19	0	0	NUM
fsr-3419	304	20	1	1	NUM
fsr-3419	304	21	8	8	NUM
fsr-3419	304	22	(	(	PUNCT
fsr-3419	304	23	s	s	NOUN
fsr-3419	304	24	ee	ee	INTJ
fsr-3419	304	25	h	h	PROPN
fsr-3419	304	26	tt	tt	PROPN
fsr-3419	305	1	p	p	PROPN
fsr-3419	305	2	s	s	PROPN
fsr-3419	305	3	:	:	PUNCT
fsr-3419	305	4	//	//	NOUN
fsr-3419	305	5	ta	ta	X
fsr-3419	305	6	x	x	INTJ
fsr-3419	305	7	fo	fo	ADP
fsr-3419	305	8	u	u	NOUN
fsr-3419	305	9	n	n	CCONJ
fsr-3419	305	10	d	d	PROPN
fsr-3419	305	11	at	at	ADP
fsr-3419	305	12	io	io	X
fsr-3419	305	13	n	n	NOUN
fsr-3419	305	14	.o	.o	PUNCT
fsr-3419	306	1	rg	rg	X
fsr-3419	306	2	/2	/2	NOUN
fsr-3419	306	3	0	0	NUM
fsr-3419	306	4	1	1	NUM
fsr-3419	306	5	8	8	NUM
fsr-3419	306	6	-t	-t	NOUN
fsr-3419	306	7	ax	ax	NOUN
fsr-3419	307	1	-b	-b	PUNCT
fsr-3419	307	2	ra	ra	INTJ
fsr-3419	307	3	ck	ck	INTJ
fsr-3419	307	4	et	et	NOUN
fsr-3419	307	5	s/	s/	VERB
fsr-3419	307	6	):	):	PUNCT
fsr-3419	308	1	b	b	X
fsr-3419	308	2	ra	ra	INTJ
fsr-3419	308	3	ck	ck	INTJ
fsr-3419	308	4	et	et	NOUN
fsr-3419	308	5	ta	ta	PROPN
fsr-3419	308	6	x	x	INTJ
fsr-3419	308	7	ra	ra	PROPN
fsr-3419	308	8	te	te	INTJ
fsr-3419	308	9	1	1	NUM
fsr-3419	308	10	0	0	NUM
fsr-3419	308	11	%	%	NOUN
fsr-3419	308	12	1	1	NUM
fsr-3419	308	13	2	2	NUM
fsr-3419	308	14	%	%	NOUN
fsr-3419	308	15	2	2	NUM
fsr-3419	308	16	2	2	NUM
fsr-3419	308	17	%	%	NOUN
fsr-3419	308	18	2	2	NUM
fsr-3419	308	19	4	4	NUM
fsr-3419	308	20	%	%	NOUN
fsr-3419	308	21	3	3	NUM
fsr-3419	308	22	2	2	NUM
fsr-3419	308	23	%	%	NOUN
fsr-3419	308	24	3	3	NUM
fsr-3419	308	25	5	5	NUM
fsr-3419	308	26	%	%	NOUN
fsr-3419	308	27	3	3	NUM
fsr-3419	308	28	7	7	NUM
fsr-3419	308	29	%	%	NOUN
fsr-3419	309	1	b	b	NOUN
fsr-3419	309	2	o	o	INTJ
fsr-3419	309	3	tt	tt	X
fsr-3419	310	1	o	o	NOUN
fsr-3419	310	2	m	m	VERB
fsr-3419	310	3	o	o	X
fsr-3419	310	4	f	f	X
fsr-3419	310	5	th	th	X
fsr-3419	310	6	e	e	PROPN
fsr-3419	310	7	b	b	X
fsr-3419	310	8	ra	ra	PROPN
fsr-3419	310	9	ck	ck	INTJ
fsr-3419	310	10	et	et	VERB
fsr-3419	310	11	in	in	ADP
fsr-3419	310	12	p	p	X
fsr-3419	310	13	re	re	ADP
fsr-3419	310	14	-t	-t	X
fsr-3419	310	15	ax	ax	NOUN
fsr-3419	311	1	d	d	X
fsr-3419	311	2	o	o	X
fsr-3419	311	3	ll	ll	AUX
fsr-3419	311	4	ar	ar	PROPN
fsr-3419	311	5	s	s	PROPN
fsr-3419	311	6	$	$	SYM
fsr-3419	311	7	0	0	NUM
fsr-3419	311	8	$	$	SYM
fsr-3419	311	9	9	9	NUM
fsr-3419	311	10	,	,	PUNCT
fsr-3419	311	11	5	5	NUM
fsr-3419	311	12	2	2	NUM
fsr-3419	311	13	5	5	NUM
fsr-3419	311	14	$	$	SYM
fsr-3419	311	15	3	3	NUM
fsr-3419	311	16	8	8	NUM
fsr-3419	311	17	,	,	PUNCT
fsr-3419	311	18	7	7	NUM
fsr-3419	311	19	0	0	NUM
fsr-3419	311	20	0	0	NUM
fsr-3419	311	21	$	$	SYM
fsr-3419	311	22	8	8	NUM
fsr-3419	311	23	2	2	NUM
fsr-3419	311	24	,	,	PUNCT
fsr-3419	311	25	5	5	NUM
fsr-3419	311	26	0	0	NUM
fsr-3419	311	27	0	0	NUM
fsr-3419	311	28	$	$	SYM
fsr-3419	311	29	1	1	NUM
fsr-3419	311	30	5	5	NUM
fsr-3419	311	31	7	7	NUM
fsr-3419	311	32	,	,	PUNCT
fsr-3419	311	33	5	5	NUM
fsr-3419	311	34	0	0	NUM
fsr-3419	311	35	0	0	NUM
fsr-3419	311	36	$	$	SYM
fsr-3419	311	37	2	2	NUM
fsr-3419	311	38	0	0	NUM
fsr-3419	311	39	0	0	NUM
fsr-3419	311	40	,	,	PUNCT
fsr-3419	311	41	0	0	NUM
fsr-3419	311	42	0	0	NUM
fsr-3419	311	43	0	0	NUM
fsr-3419	311	44	$	$	SYM
fsr-3419	311	45	5	5	NUM
fsr-3419	311	46	0	0	NUM
fsr-3419	311	47	0	0	NUM
fsr-3419	311	48	,	,	PUNCT
fsr-3419	311	49	0	0	NUM
fsr-3419	311	50	0	0	NUM
fsr-3419	311	51	0	0	NUM
fsr-3419	312	1	b	b	X
fsr-3419	312	2	o	o	INTJ
fsr-3419	312	3	tt	tt	X
fsr-3419	313	1	o	o	NOUN
fsr-3419	313	2	m	m	VERB
fsr-3419	313	3	o	o	X
fsr-3419	313	4	f	f	X
fsr-3419	313	5	th	th	X
fsr-3419	313	6	e	e	PROPN
fsr-3419	313	7	b	b	X
fsr-3419	313	8	ra	ra	INTJ
fsr-3419	313	9	ck	ck	INTJ
fsr-3419	313	10	et	et	NOUN
fsr-3419	313	11	in	in	ADP
fsr-3419	313	12	af	af	PROPN
fsr-3419	313	13	te	te	ADP
fsr-3419	313	14	rta	rta	PROPN
fsr-3419	313	15	x	x	PUNCT
fsr-3419	314	1	d	d	NOUN
fsr-3419	314	2	o	o	X
fsr-3419	314	3	ll	ll	AUX
fsr-3419	314	4	ar	ar	PROPN
fsr-3419	314	5	s	s	PROPN
fsr-3419	314	6	$	$	SYM
fsr-3419	314	7	0	0	NUM
fsr-3419	314	8	$	$	SYM
fsr-3419	314	9	8	8	NUM
fsr-3419	314	10	,	,	PUNCT
fsr-3419	314	11	5	5	NUM
fsr-3419	314	12	7	7	NUM
fsr-3419	314	13	2	2	NUM
fsr-3419	314	14	.5	.5	NUM
fsr-3419	314	15	0	0	SYM
fsr-3419	314	16	$	$	SYM
fsr-3419	314	17	3	3	NUM
fsr-3419	314	18	4	4	NUM
fsr-3419	314	19	,	,	PUNCT
fsr-3419	314	20	2	2	NUM
fsr-3419	314	21	4	4	NUM
fsr-3419	314	22	6	6	NUM
fsr-3419	314	23	.5	.5	NUM
fsr-3419	314	24	0	0	NUM
fsr-3419	314	25	$	$	SYM
fsr-3419	314	26	6	6	NUM
fsr-3419	314	27	8	8	NUM
fsr-3419	314	28	,	,	PUNCT
fsr-3419	314	29	4	4	NUM
fsr-3419	314	30	1	1	NUM
fsr-3419	314	31	0	0	NUM
fsr-3419	314	32	.5	.5	NUM
fsr-3419	314	33	0	0	SYM
fsr-3419	314	34	$	$	SYM
fsr-3419	314	35	1	1	NUM
fsr-3419	314	36	2	2	NUM
fsr-3419	314	37	5	5	NUM
fsr-3419	314	38	,	,	PUNCT
fsr-3419	314	39	4	4	NUM
fsr-3419	314	40	1	1	NUM
fsr-3419	314	41	0	0	NUM
fsr-3419	314	42	.5	.5	NUM
fsr-3419	314	43	0	0	SYM
fsr-3419	314	44	$	$	SYM
fsr-3419	314	45	1	1	NUM
fsr-3419	314	46	5	5	NUM
fsr-3419	314	47	4	4	NUM
fsr-3419	314	48	,	,	PUNCT
fsr-3419	314	49	3	3	NUM
fsr-3419	314	50	1	1	NUM
fsr-3419	314	51	0	0	NUM
fsr-3419	314	52	.5	.5	NUM
fsr-3419	314	53	0	0	SYM
fsr-3419	314	54	$	$	SYM
fsr-3419	314	55	3	3	NUM
fsr-3419	314	56	4	4	NUM
fsr-3419	314	57	9	9	NUM
fsr-3419	314	58	,	,	PUNCT
fsr-3419	314	59	3	3	NUM
fsr-3419	314	60	1	1	NUM
fsr-3419	314	61	0	0	NUM
fsr-3419	314	62	.5	.5	NUM
fsr-3419	314	63	0	0	NUM
fsr-3419	314	64	80	80	NUM
fsr-3419	314	65	j.	j.	PROPN
fsr-3419	314	66	dilellio	dilellio	PROPN
fsr-3419	314	67	,	,	PUNCT
fsr-3419	314	68	d.	d.	PROPN
fsr-3419	314	69	ostrov	ostrov	PROPN
fsr-3419	314	70	/	/	SYM
fsr-3419	314	71	financial	financial	ADJ
fsr-3419	314	72	services	service	NOUN
fsr-3419	314	73	review	review	VERB
fsr-3419	314	74	28	28	NUM
fsr-3419	314	75	(	(	PUNCT
fsr-3419	314	76	2020	2020	NUM
fsr-3419	314	77	)	)	PUNCT
fsr-3419	314	78	67–95	67–95	NUM
fsr-3419	314	79	5.2	5.2	NUM
fsr-3419	314	80	.	.	PUNCT
fsr-3419	314	81	outline	outline	NOUN
fsr-3419	314	82	of	of	ADP
fsr-3419	314	83	our	our	PRON
fsr-3419	314	84	algorithm	algorithm	NOUN
fsr-3419	314	85	while	while	SCONJ
fsr-3419	314	86	the	the	DET
fsr-3419	314	87	full	full	ADJ
fsr-3419	314	88	details	detail	NOUN
fsr-3419	314	89	of	of	ADP
fsr-3419	314	90	the	the	DET
fsr-3419	314	91	algorithm	algorithm	NOUN
fsr-3419	314	92	can	can	AUX
fsr-3419	314	93	be	be	AUX
fsr-3419	314	94	found	find	VERB
fsr-3419	314	95	at	at	ADP
fsr-3419	314	96	the	the	DET
fsr-3419	314	97	academy	academy	NOUN
fsr-3419	314	98	of	of	ADP
fsr-3419	314	99	financial	financial	PROPN
fsr-3419	314	100	services	service	NOUN
fsr-3419	314	101	online	online	ADJ
fsr-3419	314	102	20018	20018	NUM
fsr-3419	314	103	conference	conference	NOUN
fsr-3419	314	104	proceedings,9	proceedings,9	NOUN
fsr-3419	314	105	including	include	VERB
fsr-3419	314	106	how	how	SCONJ
fsr-3419	314	107	to	to	PART
fsr-3419	314	108	accommodate	accommodate	VERB
fsr-3419	314	109	different	different	ADJ
fsr-3419	314	110	taxable	taxable	ADJ
fsr-3419	314	111	lots	lot	NOUN
fsr-3419	314	112	,	,	PUNCT
fsr-3419	314	113	our	our	PRON
fsr-3419	314	114	algorithm	algorithm	NOUN
fsr-3419	314	115	can	can	AUX
fsr-3419	314	116	be	be	AUX
fsr-3419	314	117	summarized	summarize	VERB
fsr-3419	314	118	in	in	ADP
fsr-3419	314	119	the	the	DET
fsr-3419	314	120	following	follow	VERB
fsr-3419	314	121	four	four	NUM
fsr-3419	314	122	stages	stage	NOUN
fsr-3419	314	123	:	:	PUNCT
fsr-3419	314	124	stage	stage	NOUN
fsr-3419	314	125	1	1	NUM
fsr-3419	314	126	,	,	PUNCT
fsr-3419	314	127	optimizing	optimize	VERB
fsr-3419	314	128	using	use	VERB
fsr-3419	314	129	just	just	ADV
fsr-3419	314	130	the	the	DET
fsr-3419	314	131	tda	tda	NOUN
fsr-3419	314	132	and	and	CCONJ
fsr-3419	314	133	roth	roth	PROPN
fsr-3419	314	134	account	account	PROPN
fsr-3419	314	135	:	:	PUNCT
fsr-3419	314	136	we	we	PRON
fsr-3419	314	137	ignore	ignore	VERB
fsr-3419	314	138	the	the	DET
fsr-3419	314	139	existence	existence	NOUN
fsr-3419	314	140	of	of	ADP
fsr-3419	314	141	the	the	DET
fsr-3419	314	142	taxable	taxable	ADJ
fsr-3419	314	143	stock	stock	NOUN
fsr-3419	314	144	account	account	NOUN
fsr-3419	314	145	and	and	CCONJ
fsr-3419	314	146	the	the	DET
fsr-3419	314	147	tda	tda	NOUN
fsr-3419	314	148	rmds	rmds	NOUN
fsr-3419	314	149	in	in	ADP
fsr-3419	314	150	this	this	DET
fsr-3419	314	151	stage	stage	NOUN
fsr-3419	314	152	.	.	PUNCT
fsr-3419	315	1	for	for	ADP
fsr-3419	315	2	our	our	PRON
fsr-3419	315	3	first	first	ADJ
fsr-3419	315	4	step	step	NOUN
fsr-3419	315	5	,	,	PUNCT
fsr-3419	315	6	we	we	PRON
fsr-3419	315	7	follow	follow	VERB
fsr-3419	315	8	dilellio	dilellio	NOUN
fsr-3419	315	9	and	and	CCONJ
fsr-3419	315	10	ostrov	ostrov	NOUN
fsr-3419	315	11	(	(	PUNCT
fsr-3419	315	12	2017	2017	NUM
fsr-3419	315	13	)	)	PUNCT
fsr-3419	315	14	.	.	PUNCT
fsr-3419	316	1	specifically	specifically	ADV
fsr-3419	316	2	,	,	PUNCT
fsr-3419	316	3	we	we	PRON
fsr-3419	316	4	fill	fill	VERB
fsr-3419	316	5	the	the	DET
fsr-3419	316	6	bar	bar	NOUN
fsr-3419	316	7	graph	graph	NOUN
fsr-3419	316	8	system	system	NOUN
fsr-3419	316	9	with	with	ADP
fsr-3419	316	10	tda	tda	NOUN
fsr-3419	316	11	“	"	PUNCT
fsr-3419	316	12	liquid	liquid	NOUN
fsr-3419	316	13	”	"	PUNCT
fsr-3419	316	14	until	until	SCONJ
fsr-3419	316	15	it	it	PRON
fsr-3419	316	16	is	be	AUX
fsr-3419	316	17	exhausted	exhaust	VERB
fsr-3419	316	18	or	or	CCONJ
fsr-3419	316	19	rises	rise	VERB
fsr-3419	316	20	up	up	ADP
fsr-3419	316	21	to	to	ADP
fsr-3419	316	22	hheir	hheir	NOUN
fsr-3419	316	23	,	,	PUNCT
fsr-3419	316	24	the	the	DET
fsr-3419	316	25	level	level	NOUN
fsr-3419	316	26	of	of	ADP
fsr-3419	316	27	the	the	DET
fsr-3419	316	28	solid	solid	ADJ
fsr-3419	316	29	horizontal	horizontal	ADJ
fsr-3419	316	30	line	line	NOUN
fsr-3419	316	31	corresponding	correspond	VERB
fsr-3419	316	32	to	to	ADP
fsr-3419	316	33	t	t	PROPN
fsr-3419	316	34	heir	heir	NOUN
fsr-3419	316	35	.	.	PUNCT
fsr-3419	317	1	we	we	PRON
fsr-3419	317	2	then	then	ADV
fsr-3419	317	3	use	use	VERB
fsr-3419	317	4	roth	roth	NOUN
fsr-3419	317	5	money	money	NOUN
fsr-3419	317	6	to	to	PART
fsr-3419	317	7	fill	fill	VERB
fsr-3419	317	8	the	the	DET
fsr-3419	317	9	bars	bar	NOUN
fsr-3419	317	10	as	as	ADP
fsr-3419	317	11	a	a	DET
fsr-3419	317	12	light	light	ADJ
fsr-3419	317	13	gas	gas	NOUN
fsr-3419	317	14	would	would	AUX
fsr-3419	317	15	fill	fill	VERB
fsr-3419	317	16	them	they	PRON
fsr-3419	317	17	,	,	PUNCT
fsr-3419	317	18	rising	rise	VERB
fsr-3419	317	19	to	to	ADP
fsr-3419	317	20	the	the	DET
fsr-3419	317	21	top	top	NOUN
fsr-3419	317	22	of	of	ADP
fsr-3419	317	23	the	the	DET
fsr-3419	317	24	bars	bar	NOUN
fsr-3419	317	25	until	until	SCONJ
fsr-3419	317	26	the	the	DET
fsr-3419	317	27	roth	roth	PROPN
fsr-3419	317	28	money	money	NOUN
fsr-3419	317	29	is	be	AUX
fsr-3419	317	30	exhausted	exhaust	VERB
fsr-3419	317	31	or	or	CCONJ
fsr-3419	317	32	comes	come	VERB
fsr-3419	317	33	down	down	ADP
fsr-3419	317	34	to	to	ADP
fsr-3419	317	35	the	the	DET
fsr-3419	317	36	hheir	hheir	NOUN
fsr-3419	317	37	line	line	NOUN
fsr-3419	317	38	.	.	PUNCT
fsr-3419	318	1	if	if	SCONJ
fsr-3419	318	2	either	either	CCONJ
fsr-3419	318	3	the	the	DET
fsr-3419	318	4	tda	tda	PROPN
fsr-3419	318	5	or	or	CCONJ
fsr-3419	318	6	roth	roth	PROPN
fsr-3419	318	7	account	account	NOUN
fsr-3419	318	8	is	be	AUX
fsr-3419	318	9	exhausted	exhaust	VERB
fsr-3419	318	10	but	but	CCONJ
fsr-3419	318	11	the	the	DET
fsr-3419	318	12	other	other	ADJ
fsr-3419	318	13	fund	fund	NOUN
fsr-3419	318	14	is	be	AUX
fsr-3419	318	15	not	not	PART
fsr-3419	318	16	,	,	PUNCT
fsr-3419	318	17	we	we	PRON
fsr-3419	318	18	continue	continue	VERB
fsr-3419	318	19	to	to	PART
fsr-3419	318	20	use	use	VERB
fsr-3419	318	21	the	the	DET
fsr-3419	318	22	other	other	ADJ
fsr-3419	318	23	fund	fund	NOUN
fsr-3419	318	24	as	as	SCONJ
fsr-3419	318	25	before	before	ADV
fsr-3419	318	26	until	until	SCONJ
fsr-3419	318	27	it	it	PRON
fsr-3419	318	28	is	be	AUX
fsr-3419	318	29	exhausted	exhaust	VERB
fsr-3419	318	30	or	or	CCONJ
fsr-3419	318	31	all	all	DET
fsr-3419	318	32	consumption	consumption	NOUN
fsr-3419	318	33	needs	need	NOUN
fsr-3419	318	34	are	be	AUX
fsr-3419	318	35	filled	fill	VERB
fsr-3419	318	36	.	.	PUNCT
fsr-3419	319	1	this	this	PRON
fsr-3419	319	2	gives	give	VERB
fsr-3419	319	3	a	a	DET
fsr-3419	319	4	graph	graph	NOUN
fsr-3419	319	5	like	like	ADP
fsr-3419	319	6	the	the	DET
fsr-3419	319	7	left	left	ADJ
fsr-3419	319	8	panel	panel	NOUN
fsr-3419	319	9	in	in	ADP
fsr-3419	319	10	fig	fig	NOUN
fsr-3419	319	11	.	.	PUNCT
fsr-3419	320	1	2	2	NUM
fsr-3419	320	2	.	.	X
fsr-3419	320	3	for	for	ADP
fsr-3419	320	4	our	our	PRON
fsr-3419	320	5	second	second	ADJ
fsr-3419	320	6	step	step	NOUN
fsr-3419	320	7	,	,	PUNCT
fsr-3419	320	8	working	work	VERB
fsr-3419	320	9	under	under	ADP
fsr-3419	320	10	the	the	DET
fsr-3419	320	11	restriction	restriction	NOUN
fsr-3419	320	12	of	of	ADP
fsr-3419	320	13	maintaining	maintain	VERB
fsr-3419	320	14	the	the	DET
fsr-3419	320	15	same	same	ADJ
fsr-3419	320	16	wtotal	wtotal	ADJ
fsr-3419	320	17	tdeathð	tdeathð	NOUN
fsr-3419	320	18	þ	þ	PROPN
fsr-3419	320	19	,	,	PUNCT
fsr-3419	320	20	we	we	PRON
fsr-3419	320	21	move	move	VERB
fsr-3419	320	22	the	the	DET
fsr-3419	320	23	tda	tda	PROPN
fsr-3419	320	24	and	and	CCONJ
fsr-3419	320	25	roth	roth	PROPN
fsr-3419	320	26	money	money	NOUN
fsr-3419	320	27	so	so	SCONJ
fsr-3419	320	28	that	that	SCONJ
fsr-3419	320	29	the	the	DET
fsr-3419	320	30	unused	unused	ADJ
fsr-3419	320	31	consumption	consumption	NOUN
fsr-3419	320	32	is	be	AUX
fsr-3419	320	33	moved	move	VERB
fsr-3419	320	34	to	to	ADP
fsr-3419	320	35	the	the	DET
fsr-3419	320	36	left	left	NOUN
fsr-3419	320	37	,	,	PUNCT
fsr-3419	320	38	that	that	ADV
fsr-3419	320	39	is	is	ADV
fsr-3419	320	40	,	,	PUNCT
fsr-3419	320	41	the	the	DET
fsr-3419	320	42	earlier	early	ADJ
fsr-3419	320	43	years	year	NOUN
fsr-3419	320	44	,	,	PUNCT
fsr-3419	320	45	as	as	ADV
fsr-3419	320	46	much	much	ADV
fsr-3419	320	47	as	as	ADP
fsr-3419	320	48	possible	possible	ADJ
fsr-3419	320	49	,	,	PUNCT
fsr-3419	320	50	followed	follow	VERB
fsr-3419	320	51	by	by	ADP
fsr-3419	320	52	the	the	DET
fsr-3419	320	53	tda	tda	PROPN
fsr-3419	320	54	being	be	AUX
fsr-3419	320	55	moved	move	VERB
fsr-3419	320	56	to	to	ADP
fsr-3419	320	57	the	the	DET
fsr-3419	320	58	left	left	NOUN
fsr-3419	320	59	as	as	ADV
fsr-3419	320	60	much	much	ADV
fsr-3419	320	61	as	as	ADP
fsr-3419	320	62	possible	possible	ADJ
fsr-3419	320	63	.	.	PUNCT
fsr-3419	321	1	this	this	PRON
fsr-3419	321	2	gives	give	VERB
fsr-3419	321	3	a	a	DET
fsr-3419	321	4	graph	graph	NOUN
fsr-3419	321	5	like	like	ADP
fsr-3419	321	6	the	the	DET
fsr-3419	321	7	right	right	ADJ
fsr-3419	321	8	panel	panel	NOUN
fsr-3419	321	9	in	in	ADP
fsr-3419	321	10	fig	fig	NOUN
fsr-3419	321	11	.	.	PUNCT
fsr-3419	322	1	2	2	NUM
fsr-3419	322	2	,	,	PUNCT
fsr-3419	322	3	which	which	PRON
fsr-3419	322	4	is	be	AUX
fsr-3419	322	5	ready	ready	ADJ
fsr-3419	322	6	for	for	SCONJ
fsr-3419	322	7	taxable	taxable	ADJ
fsr-3419	322	8	stock	stock	NOUN
fsr-3419	322	9	to	to	PART
fsr-3419	322	10	be	be	AUX
fsr-3419	322	11	applied	apply	VERB
fsr-3419	322	12	in	in	ADP
fsr-3419	322	13	stage	stage	NOUN
fsr-3419	322	14	2	2	NUM
fsr-3419	322	15	.	.	PUNCT
fsr-3419	322	16	stage	stage	NOUN
fsr-3419	322	17	2	2	NUM
fsr-3419	322	18	,	,	PUNCT
fsr-3419	322	19	optimally	optimally	ADV
fsr-3419	322	20	using	use	VERB
fsr-3419	322	21	taxable	taxable	ADJ
fsr-3419	322	22	stock	stock	NOUN
fsr-3419	322	23	if	if	SCONJ
fsr-3419	322	24	there	there	PRON
fsr-3419	322	25	were	be	VERB
fsr-3419	322	26	no	no	DET
fsr-3419	322	27	dividends	dividend	NOUN
fsr-3419	322	28	:	:	PUNCT
fsr-3419	322	29	setting	set	VERB
fsr-3419	322	30	dt	dt	PUNCT
fsr-3419	322	31	¼	¼	NOUN
fsr-3419	322	32	0	0	PUNCT
fsr-3419	323	1	temporarily	temporarily	ADV
fsr-3419	323	2	,	,	PUNCT
fsr-3419	323	3	we	we	PRON
fsr-3419	323	4	first	first	ADV
fsr-3419	323	5	fill	fill	VERB
fsr-3419	323	6	all	all	DET
fsr-3419	323	7	previously	previously	ADV
fsr-3419	323	8	unmet	unmet	NOUN
fsr-3419	323	9	consumption	consumption	NOUN
fsr-3419	323	10	with	with	ADP
fsr-3419	323	11	taxable	taxable	ADJ
fsr-3419	323	12	stock	stock	NOUN
fsr-3419	323	13	.	.	PUNCT
fsr-3419	324	1	in	in	ADP
fsr-3419	324	2	the	the	DET
fsr-3419	324	3	figures	figure	NOUN
fsr-3419	324	4	–	–	PUNCT
fsr-3419	324	5	see	see	VERB
fsr-3419	324	6	the	the	DET
fsr-3419	324	7	left	left	ADJ
fsr-3419	324	8	panel	panel	NOUN
fsr-3419	324	9	of	of	ADP
fsr-3419	324	10	fig	fig	NOUN
fsr-3419	324	11	.	.	PUNCT
fsr-3419	325	1	3	3	NUM
fsr-3419	325	2	,	,	PUNCT
fsr-3419	325	3	for	for	ADP
fsr-3419	325	4	example	example	NOUN
fsr-3419	325	5	–	–	PUNCT
fsr-3419	325	6	this	this	PRON
fsr-3419	325	7	means	mean	VERB
fsr-3419	325	8	we	we	PRON
fsr-3419	325	9	replace	replace	VERB
fsr-3419	325	10	the	the	DET
fsr-3419	325	11	red	red	ADJ
fsr-3419	325	12	section	section	NOUN
fsr-3419	325	13	remaining	remain	VERB
fsr-3419	325	14	after	after	ADP
fsr-3419	325	15	stage	stage	NOUN
fsr-3419	325	16	1	1	NUM
fsr-3419	325	17	with	with	ADP
fsr-3419	325	18	taxable	taxable	ADJ
fsr-3419	325	19	stock	stock	NOUN
fsr-3419	325	20	in	in	ADP
fsr-3419	325	21	magenta	magenta	NOUN
fsr-3419	325	22	.	.	PUNCT
fsr-3419	326	1	we	we	PRON
fsr-3419	326	2	then	then	ADV
fsr-3419	326	3	compute	compute	VERB
fsr-3419	326	4	for	for	ADP
fsr-3419	326	5	each	each	DET
fsr-3419	326	6	time	time	NOUN
fsr-3419	326	7	and	and	CCONJ
fsr-3419	326	8	tax	tax	NOUN
fsr-3419	326	9	bracket	bracket	NOUN
fsr-3419	326	10	“	"	PUNCT
fsr-3419	326	11	desirability	desirability	NOUN
fsr-3419	326	12	factors	factor	NOUN
fsr-3419	326	13	”	"	PUNCT
fsr-3419	326	14	for	for	ADP
fsr-3419	326	15	the	the	DET
fsr-3419	326	16	taxable	taxable	ADJ
fsr-3419	326	17	stock	stock	NOUN
fsr-3419	326	18	,	,	PUNCT
fsr-3419	326	19	the	the	DET
fsr-3419	326	20	tda	tda	NOUN
fsr-3419	326	21	,	,	PUNCT
fsr-3419	326	22	and	and	CCONJ
fsr-3419	326	23	the	the	DET
fsr-3419	326	24	roth	roth	NOUN
fsr-3419	326	25	.	.	PUNCT
fsr-3419	327	1	by	by	ADP
fsr-3419	327	2	comparing	compare	VERB
fsr-3419	327	3	these	these	DET
fsr-3419	327	4	factors	factor	NOUN
fsr-3419	327	5	,	,	PUNCT
fsr-3419	327	6	we	we	PRON
fsr-3419	327	7	determine	determine	VERB
fsr-3419	327	8	the	the	DET
fsr-3419	327	9	most	most	ADV
fsr-3419	327	10	advantageous	advantageous	ADJ
fsr-3419	327	11	time	time	NOUN
fsr-3419	327	12	and	and	CCONJ
fsr-3419	327	13	bracket	bracket	NOUN
fsr-3419	327	14	to	to	PART
fsr-3419	327	15	replace	replace	VERB
fsr-3419	327	16	the	the	DET
fsr-3419	327	17	tda	tda	NOUN
fsr-3419	327	18	or	or	CCONJ
fsr-3419	327	19	roth	roth	NOUN
fsr-3419	327	20	with	with	ADP
fsr-3419	327	21	fig	fig	NOUN
fsr-3419	327	22	.	.	PUNCT
fsr-3419	328	1	2	2	X
fsr-3419	328	2	.	.	X
fsr-3419	328	3	stage	stage	NOUN
fsr-3419	328	4	1	1	NUM
fsr-3419	328	5	for	for	ADP
fsr-3419	328	6	case	case	NOUN
fsr-3419	328	7	3	3	NUM
fsr-3419	328	8	.	.	PUNCT
fsr-3419	328	9	left	leave	VERB
fsr-3419	328	10	panel	panel	NOUN
fsr-3419	328	11	:	:	PUNCT
fsr-3419	328	12	step	step	NOUN
fsr-3419	328	13	1	1	NUM
fsr-3419	328	14	produces	produce	VERB
fsr-3419	328	15	an	an	DET
fsr-3419	328	16	optimal	optimal	ADJ
fsr-3419	328	17	strategy	strategy	NOUN
fsr-3419	328	18	for	for	ADP
fsr-3419	328	19	the	the	DET
fsr-3419	328	20	tda	tda	NOUN
fsr-3419	328	21	(	(	PUNCT
fsr-3419	328	22	in	in	ADP
fsr-3419	328	23	light	light	ADJ
fsr-3419	328	24	blue	blue	NOUN
fsr-3419	328	25	)	)	PUNCT
fsr-3419	328	26	and	and	CCONJ
fsr-3419	328	27	the	the	DET
fsr-3419	328	28	roth	roth	NOUN
fsr-3419	328	29	(	(	PUNCT
fsr-3419	328	30	in	in	ADP
fsr-3419	328	31	green	green	NOUN
fsr-3419	328	32	)	)	PUNCT
fsr-3419	328	33	.	.	PUNCT
fsr-3419	329	1	the	the	DET
fsr-3419	329	2	unmet	unmet	NOUN
fsr-3419	329	3	consumption	consumption	NOUN
fsr-3419	329	4	needs	need	NOUN
fsr-3419	329	5	are	be	AUX
fsr-3419	329	6	in	in	ADP
fsr-3419	329	7	red	red	PROPN
fsr-3419	329	8	.	.	PUNCT
fsr-3419	330	1	right	right	ADJ
fsr-3419	330	2	panel	panel	NOUN
fsr-3419	330	3	:	:	PUNCT
fsr-3419	330	4	in	in	ADP
fsr-3419	330	5	preparation	preparation	NOUN
fsr-3419	330	6	for	for	ADP
fsr-3419	330	7	using	use	VERB
fsr-3419	330	8	taxable	taxable	ADJ
fsr-3419	330	9	stock	stock	NOUN
fsr-3419	330	10	money	money	NOUN
fsr-3419	330	11	in	in	ADP
fsr-3419	330	12	stage	stage	NOUN
fsr-3419	330	13	2	2	NUM
fsr-3419	330	14	,	,	PUNCT
fsr-3419	330	15	in	in	ADP
fsr-3419	330	16	step	step	NOUN
fsr-3419	330	17	2	2	NUM
fsr-3419	330	18	we	we	PRON
fsr-3419	330	19	move	move	VERB
fsr-3419	330	20	the	the	DET
fsr-3419	330	21	unmet	unmet	NOUN
fsr-3419	330	22	consumption	consumption	NOUN
fsr-3419	330	23	to	to	ADP
fsr-3419	330	24	as	as	ADV
fsr-3419	330	25	early	early	ADV
fsr-3419	330	26	as	as	ADP
fsr-3419	330	27	possible	possible	ADJ
fsr-3419	330	28	in	in	ADP
fsr-3419	330	29	the	the	DET
fsr-3419	330	30	transition	transition	NOUN
fsr-3419	330	31	tax	tax	NOUN
fsr-3419	330	32	bracket	bracket	NOUN
fsr-3419	330	33	and	and	CCONJ
fsr-3419	330	34	the	the	DET
fsr-3419	330	35	brackets	bracket	NOUN
fsr-3419	330	36	above	above	ADP
fsr-3419	330	37	it	it	PRON
fsr-3419	330	38	.	.	PUNCT
fsr-3419	331	1	then	then	ADV
fsr-3419	331	2	,	,	PUNCT
fsr-3419	331	3	within	within	ADP
fsr-3419	331	4	the	the	DET
fsr-3419	331	5	12	12	NUM
fsr-3419	331	6	%	%	NOUN
fsr-3419	331	7	tax	tax	NOUN
fsr-3419	331	8	bracket	bracket	NOUN
fsr-3419	331	9	,	,	PUNCT
fsr-3419	331	10	we	we	PRON
fsr-3419	331	11	move	move	VERB
fsr-3419	331	12	the	the	DET
fsr-3419	331	13	tda	tda	NOUN
fsr-3419	331	14	money	money	NOUN
fsr-3419	331	15	to	to	ADP
fsr-3419	331	16	earlier	early	ADV
fsr-3419	331	17	than	than	ADP
fsr-3419	331	18	the	the	DET
fsr-3419	331	19	roth	roth	PROPN
fsr-3419	331	20	money	money	NOUN
fsr-3419	331	21	,	,	PUNCT
fsr-3419	331	22	because	because	SCONJ
fsr-3419	331	23	,	,	PUNCT
fsr-3419	331	24	being	be	AUX
fsr-3419	331	25	above	above	ADP
fsr-3419	331	26	hheir	hheir	NOUN
fsr-3419	331	27	,	,	PUNCT
fsr-3419	331	28	it	it	PRON
fsr-3419	331	29	is	be	AUX
fsr-3419	331	30	less	less	ADV
fsr-3419	331	31	desirable	desirable	ADJ
fsr-3419	331	32	for	for	ADP
fsr-3419	331	33	consumption	consumption	NOUN
fsr-3419	331	34	than	than	ADP
fsr-3419	331	35	the	the	DET
fsr-3419	331	36	roth	roth	PROPN
fsr-3419	331	37	.	.	PUNCT
fsr-3419	332	1	note	note	VERB
fsr-3419	332	2	that	that	SCONJ
fsr-3419	332	3	wtotal	wtotal	NOUN
fsr-3419	332	4	is	be	AUX
fsr-3419	332	5	unchanged	unchanged	ADJ
fsr-3419	332	6	by	by	ADP
fsr-3419	332	7	step	step	NOUN
fsr-3419	332	8	2	2	NUM
fsr-3419	332	9	.	.	PUNCT
fsr-3419	333	1	j.	j.	PROPN
fsr-3419	333	2	dilellio	dilellio	PROPN
fsr-3419	333	3	,	,	PUNCT
fsr-3419	333	4	d.	d.	PROPN
fsr-3419	333	5	ostrov	ostrov	PROPN
fsr-3419	333	6	/	/	SYM
fsr-3419	333	7	financial	financial	ADJ
fsr-3419	333	8	services	service	NOUN
fsr-3419	333	9	review	review	VERB
fsr-3419	333	10	28	28	NUM
fsr-3419	333	11	(	(	PUNCT
fsr-3419	333	12	2020	2020	NUM
fsr-3419	333	13	)	)	PUNCT
fsr-3419	333	14	67–95	67–95	NUM
fsr-3419	333	15	81	81	NUM
fsr-3419	333	16	taxable	taxable	ADJ
fsr-3419	333	17	stock	stock	NOUN
fsr-3419	333	18	,	,	PUNCT
fsr-3419	333	19	and	and	CCONJ
fsr-3419	333	20	then	then	ADV
fsr-3419	333	21	make	make	VERB
fsr-3419	333	22	this	this	DET
fsr-3419	333	23	replacement	replacement	NOUN
fsr-3419	333	24	,	,	PUNCT
fsr-3419	333	25	continuing	continue	VERB
fsr-3419	333	26	in	in	ADP
fsr-3419	333	27	this	this	DET
fsr-3419	333	28	manner	manner	NOUN
fsr-3419	333	29	until	until	SCONJ
fsr-3419	333	30	we	we	PRON
fsr-3419	333	31	run	run	VERB
fsr-3419	333	32	out	out	ADP
fsr-3419	333	33	of	of	ADP
fsr-3419	333	34	taxable	taxable	ADJ
fsr-3419	333	35	stock	stock	NOUN
fsr-3419	333	36	or	or	CCONJ
fsr-3419	333	37	all	all	PRON
fsr-3419	333	38	remaining	remain	VERB
fsr-3419	333	39	tda	tda	NOUN
fsr-3419	333	40	and	and	CCONJ
fsr-3419	333	41	roth	roth	PROPN
fsr-3419	333	42	consumption	consumption	NOUN
fsr-3419	333	43	spending	spending	NOUN
fsr-3419	333	44	is	be	AUX
fsr-3419	333	45	more	more	ADV
fsr-3419	333	46	desirable	desirable	ADJ
fsr-3419	333	47	than	than	ADP
fsr-3419	333	48	additional	additional	ADJ
fsr-3419	333	49	taxable	taxable	ADJ
fsr-3419	333	50	stock	stock	NOUN
fsr-3419	333	51	consumption	consumption	NOUN
fsr-3419	333	52	spending	spending	NOUN
fsr-3419	333	53	.	.	PUNCT
fsr-3419	334	1	we	we	PRON
fsr-3419	334	2	then	then	ADV
fsr-3419	334	3	do	do	VERB
fsr-3419	334	4	some	some	DET
fsr-3419	334	5	cleaning	clean	VERB
fsr-3419	334	6	up	up	ADP
fsr-3419	334	7	with	with	ADP
fsr-3419	334	8	some	some	DET
fsr-3419	334	9	small	small	ADJ
fsr-3419	334	10	steps	step	NOUN
fsr-3419	334	11	that	that	PRON
fsr-3419	334	12	include	include	VERB
fsr-3419	334	13	freezing	freeze	VERB
fsr-3419	334	14	the	the	DET
fsr-3419	334	15	taxable	taxable	ADJ
fsr-3419	334	16	stock	stock	NOUN
fsr-3419	334	17	spending	spending	NOUN
fsr-3419	334	18	and	and	CCONJ
fsr-3419	334	19	rerunning	rerun	VERB
fsr-3419	334	20	step	step	NOUN
fsr-3419	334	21	1	1	NUM
fsr-3419	334	22	of	of	ADP
fsr-3419	334	23	stage	stage	NOUN
fsr-3419	334	24	1	1	NUM
fsr-3419	334	25	on	on	ADP
fsr-3419	334	26	the	the	DET
fsr-3419	334	27	tda	tda	PROPN
fsr-3419	334	28	and	and	CCONJ
fsr-3419	334	29	roth	roth	PROPN
fsr-3419	334	30	money	money	NOUN
fsr-3419	334	31	again	again	ADV
fsr-3419	334	32	.	.	PUNCT
fsr-3419	335	1	the	the	DET
fsr-3419	335	2	right	right	ADJ
fsr-3419	335	3	panel	panel	NOUN
fsr-3419	335	4	in	in	ADP
fsr-3419	335	5	fig	fig	NOUN
fsr-3419	335	6	.	.	PUNCT
fsr-3419	336	1	3	3	NUM
fsr-3419	336	2	gives	give	VERB
fsr-3419	336	3	an	an	DET
fsr-3419	336	4	example	example	NOUN
fsr-3419	336	5	of	of	ADP
fsr-3419	336	6	the	the	DET
fsr-3419	336	7	result	result	NOUN
fsr-3419	336	8	after	after	ADP
fsr-3419	336	9	this	this	DET
fsr-3419	336	10	stage	stage	NOUN
fsr-3419	336	11	.	.	PUNCT
fsr-3419	337	1	stage	stage	NOUN
fsr-3419	337	2	3	3	NUM
fsr-3419	337	3	,	,	PUNCT
fsr-3419	337	4	incorporating	incorporate	VERB
fsr-3419	337	5	dividends	dividend	NOUN
fsr-3419	337	6	:	:	PUNCT
fsr-3419	337	7	we	we	PRON
fsr-3419	337	8	reset	reset	VERB
fsr-3419	337	9	dt	dt	PUNCT
fsr-3419	337	10	back	back	ADV
fsr-3419	337	11	to	to	ADP
fsr-3419	337	12	its	its	PRON
fsr-3419	337	13	real	real	ADJ
fsr-3419	337	14	value	value	NOUN
fsr-3419	337	15	,	,	PUNCT
fsr-3419	337	16	which	which	PRON
fsr-3419	337	17	reduces	reduce	VERB
fsr-3419	337	18	wtotal	wtotal	ADJ
fsr-3419	337	19	tdeathð	tdeathð	NOUN
fsr-3419	337	20	þ	þ	PROPN
fsr-3419	337	21	.	.	PUNCT
fsr-3419	338	1	the	the	DET
fsr-3419	338	2	generated	generate	VERB
fsr-3419	338	3	dividends	dividend	NOUN
fsr-3419	338	4	are	be	AUX
fsr-3419	338	5	first	first	ADV
fsr-3419	338	6	used	use	VERB
fsr-3419	338	7	to	to	PART
fsr-3419	338	8	replace	replace	VERB
fsr-3419	338	9	taxable	taxable	ADJ
fsr-3419	338	10	stock	stock	NOUN
fsr-3419	338	11	spending	spending	NOUN
fsr-3419	338	12	.	.	PUNCT
fsr-3419	339	1	then	then	ADV
fsr-3419	339	2	they	they	PRON
fsr-3419	339	3	are	be	AUX
fsr-3419	339	4	used	use	VERB
fsr-3419	339	5	to	to	PART
fsr-3419	339	6	replace	replace	VERB
fsr-3419	339	7	roth	roth	NOUN
fsr-3419	339	8	spending	spending	NOUN
fsr-3419	339	9	,	,	PUNCT
fsr-3419	339	10	unless	unless	SCONJ
fsr-3419	339	11	there	there	PRON
fsr-3419	339	12	is	be	VERB
fsr-3419	339	13	a	a	DET
fsr-3419	339	14	better	well	ADJ
fsr-3419	339	15	case	case	NOUN
fsr-3419	339	16	for	for	SCONJ
fsr-3419	339	17	dividends	dividend	NOUN
fsr-3419	339	18	to	to	PART
fsr-3419	339	19	replace	replace	VERB
fsr-3419	339	20	tda	tda	NOUN
fsr-3419	339	21	spending	spending	NOUN
fsr-3419	339	22	,	,	PUNCT
fsr-3419	339	23	in	in	ADP
fsr-3419	339	24	which	which	DET
fsr-3419	339	25	case	case	NOUN
fsr-3419	339	26	we	we	PRON
fsr-3419	339	27	do	do	VERB
fsr-3419	339	28	that	that	PRON
fsr-3419	339	29	instead	instead	ADV
fsr-3419	339	30	.	.	PUNCT
fsr-3419	340	1	there	there	PRON
fsr-3419	340	2	are	be	VERB
fsr-3419	340	3	a	a	DET
fsr-3419	340	4	few	few	ADJ
fsr-3419	340	5	additional	additional	ADJ
fsr-3419	340	6	clean	clean	ADJ
fsr-3419	340	7	-	-	PUNCT
fsr-3419	340	8	up	up	ADP
fsr-3419	340	9	steps	step	NOUN
fsr-3419	340	10	that	that	PRON
fsr-3419	340	11	may	may	AUX
fsr-3419	340	12	or	or	CCONJ
fsr-3419	340	13	may	may	AUX
fsr-3419	340	14	not	not	PART
fsr-3419	340	15	need	need	VERB
fsr-3419	340	16	to	to	PART
fsr-3419	340	17	occur	occur	VERB
fsr-3419	340	18	.	.	PUNCT
fsr-3419	341	1	by	by	ADP
fsr-3419	341	2	the	the	DET
fsr-3419	341	3	end	end	NOUN
fsr-3419	341	4	of	of	ADP
fsr-3419	341	5	stage	stage	NOUN
fsr-3419	341	6	3	3	NUM
fsr-3419	341	7	,	,	PUNCT
fsr-3419	341	8	we	we	PRON
fsr-3419	341	9	have	have	AUX
fsr-3419	341	10	changed	change	VERB
fsr-3419	341	11	a	a	DET
fsr-3419	341	12	figure	figure	NOUN
fsr-3419	341	13	like	like	ADP
fsr-3419	341	14	the	the	DET
fsr-3419	341	15	left	left	ADJ
fsr-3419	341	16	panel	panel	NOUN
fsr-3419	341	17	of	of	ADP
fsr-3419	341	18	fig	fig	NOUN
fsr-3419	341	19	.	.	PUNCT
fsr-3419	342	1	4	4	NUM
fsr-3419	342	2	to	to	ADP
fsr-3419	342	3	the	the	DET
fsr-3419	342	4	right	right	ADJ
fsr-3419	342	5	panel	panel	NOUN
fsr-3419	342	6	of	of	ADP
fsr-3419	342	7	fig	fig	NOUN
fsr-3419	342	8	.	.	PUNCT
fsr-3419	343	1	4	4	NUM
fsr-3419	343	2	note	note	VERB
fsr-3419	343	3	that	that	SCONJ
fsr-3419	343	4	wtotal	wtotal	ADJ
fsr-3419	343	5	tdeathð	tdeathð	NOUN
fsr-3419	343	6	þ	þ	NOUN
fsr-3419	343	7	increases	increase	VERB
fsr-3419	343	8	because	because	SCONJ
fsr-3419	343	9	of	of	ADP
fsr-3419	343	10	using	use	VERB
fsr-3419	343	11	dividends	dividend	NOUN
fsr-3419	343	12	to	to	PART
fsr-3419	343	13	replace	replace	VERB
fsr-3419	343	14	other	other	ADJ
fsr-3419	343	15	spending	spending	NOUN
fsr-3419	343	16	during	during	ADP
fsr-3419	343	17	this	this	DET
fsr-3419	343	18	stage	stage	NOUN
fsr-3419	343	19	.	.	PUNCT
fsr-3419	344	1	stage	stage	NOUN
fsr-3419	344	2	4	4	NUM
fsr-3419	344	3	,	,	PUNCT
fsr-3419	344	4	incorporating	incorporate	VERB
fsr-3419	344	5	rmds	rmds	NOUN
fsr-3419	344	6	from	from	ADP
fsr-3419	344	7	the	the	DET
fsr-3419	344	8	tda	tda	NOUN
fsr-3419	344	9	:	:	PUNCT
fsr-3419	344	10	we	we	PRON
fsr-3419	344	11	compute	compute	VERB
fsr-3419	344	12	the	the	DET
fsr-3419	344	13	rmds	rmds	NOUN
fsr-3419	344	14	for	for	ADP
fsr-3419	344	15	the	the	DET
fsr-3419	344	16	tda	tda	NOUN
fsr-3419	344	17	.	.	PUNCT
fsr-3419	345	1	if	if	SCONJ
fsr-3419	345	2	they	they	PRON
fsr-3419	345	3	are	be	AUX
fsr-3419	345	4	already	already	ADV
fsr-3419	345	5	satisfied	satisfied	ADJ
fsr-3419	345	6	,	,	PUNCT
fsr-3419	345	7	then	then	ADV
fsr-3419	345	8	we	we	PRON
fsr-3419	345	9	are	be	AUX
fsr-3419	345	10	done	do	VERB
fsr-3419	345	11	.	.	PUNCT
fsr-3419	346	1	if	if	SCONJ
fsr-3419	346	2	they	they	PRON
fsr-3419	346	3	are	be	AUX
fsr-3419	346	4	not	not	PART
fsr-3419	346	5	,	,	PUNCT
fsr-3419	346	6	as	as	SCONJ
fsr-3419	346	7	is	be	AUX
fsr-3419	346	8	the	the	DET
fsr-3419	346	9	case	case	NOUN
fsr-3419	346	10	in	in	ADP
fsr-3419	346	11	the	the	DET
fsr-3419	346	12	left	left	ADJ
fsr-3419	346	13	panel	panel	NOUN
fsr-3419	346	14	of	of	ADP
fsr-3419	346	15	fig	fig	NOUN
fsr-3419	346	16	.	.	PUNCT
fsr-3419	347	1	5	5	NUM
fsr-3419	347	2	where	where	SCONJ
fsr-3419	347	3	the	the	DET
fsr-3419	347	4	vertical	vertical	ADJ
fsr-3419	347	5	bars	bar	NOUN
fsr-3419	347	6	extend	extend	VERB
fsr-3419	347	7	past	past	ADP
fsr-3419	347	8	the	the	DET
fsr-3419	347	9	blue	blue	ADJ
fsr-3419	347	10	tda	tda	NOUN
fsr-3419	347	11	spending	spending	NOUN
fsr-3419	348	1	,	,	PUNCT
fsr-3419	348	2	then	then	ADV
fsr-3419	348	3	we	we	PRON
fsr-3419	348	4	apply	apply	VERB
fsr-3419	348	5	an	an	DET
fsr-3419	348	6	iterative	iterative	NOUN
fsr-3419	348	7	procedure	procedure	NOUN
fsr-3419	348	8	to	to	PART
fsr-3419	348	9	satisfy	satisfy	VERB
fsr-3419	348	10	the	the	DET
fsr-3419	348	11	rmds	rmds	NOUN
fsr-3419	348	12	while	while	SCONJ
fsr-3419	348	13	maintaining	maintain	VERB
fsr-3419	348	14	tda	tda	NOUN
fsr-3419	348	15	spending	spending	NOUN
fsr-3419	348	16	in	in	ADP
fsr-3419	348	17	the	the	DET
fsr-3419	348	18	lowest	low	ADJ
fsr-3419	348	19	tax	tax	NOUN
fsr-3419	348	20	brackets	bracket	NOUN
fsr-3419	348	21	possible	possible	ADJ
fsr-3419	348	22	.	.	PUNCT
fsr-3419	349	1	an	an	DET
fsr-3419	349	2	example	example	NOUN
fsr-3419	349	3	of	of	ADP
fsr-3419	349	4	the	the	DET
fsr-3419	349	5	result	result	NOUN
fsr-3419	349	6	of	of	ADP
fsr-3419	349	7	this	this	DET
fsr-3419	349	8	procedure	procedure	NOUN
fsr-3419	349	9	is	be	AUX
fsr-3419	349	10	given	give	VERB
fsr-3419	349	11	in	in	ADP
fsr-3419	349	12	the	the	DET
fsr-3419	349	13	right	right	ADJ
fsr-3419	349	14	panel	panel	NOUN
fsr-3419	349	15	of	of	ADP
fsr-3419	349	16	fig	fig	NOUN
fsr-3419	349	17	.	.	PUNCT
fsr-3419	350	1	5	5	NUM
fsr-3419	350	2	.	.	SYM
fsr-3419	350	3	6	6	NUM
fsr-3419	350	4	.	.	X
fsr-3419	350	5	optimizing	optimize	VERB
fsr-3419	350	6	portfolio	portfolio	NOUN
fsr-3419	350	7	longevity	longevity	NOUN
fsr-3419	350	8	in	in	ADP
fsr-3419	350	9	this	this	DET
fsr-3419	350	10	section	section	NOUN
fsr-3419	350	11	,	,	PUNCT
fsr-3419	350	12	we	we	PRON
fsr-3419	350	13	show	show	VERB
fsr-3419	350	14	how	how	SCONJ
fsr-3419	350	15	determining	determine	VERB
fsr-3419	350	16	a	a	DET
fsr-3419	350	17	retiree	retiree	NOUN
fsr-3419	350	18	’s	’s	PART
fsr-3419	350	19	optimal	optimal	ADJ
fsr-3419	350	20	portfolio	portfolio	NOUN
fsr-3419	350	21	longevity	longevity	NOUN
fsr-3419	350	22	is	be	AUX
fsr-3419	350	23	a	a	DET
fsr-3419	350	24	subset	subset	NOUN
fsr-3419	350	25	of	of	ADP
fsr-3419	350	26	the	the	DET
fsr-3419	350	27	problem	problem	NOUN
fsr-3419	350	28	of	of	ADP
fsr-3419	350	29	determining	determine	VERB
fsr-3419	350	30	how	how	SCONJ
fsr-3419	350	31	a	a	DET
fsr-3419	350	32	retiree	retiree	NOUN
fsr-3419	350	33	can	can	AUX
fsr-3419	350	34	optimize	optimize	VERB
fsr-3419	350	35	their	their	PRON
fsr-3419	350	36	bequest	bequest	NOUN
fsr-3419	350	37	to	to	ADP
fsr-3419	350	38	an	an	DET
fsr-3419	350	39	heir	heir	NOUN
fsr-3419	350	40	.	.	PUNCT
fsr-3419	351	1	this	this	PRON
fsr-3419	351	2	is	be	AUX
fsr-3419	351	3	fig	fig	NOUN
fsr-3419	351	4	.	.	PUNCT
fsr-3419	352	1	3	3	X
fsr-3419	352	2	.	.	X
fsr-3419	352	3	stage	stage	NOUN
fsr-3419	352	4	2	2	NUM
fsr-3419	352	5	continued	continue	VERB
fsr-3419	352	6	for	for	ADP
fsr-3419	352	7	case	case	NOUN
fsr-3419	352	8	3	3	NUM
fsr-3419	352	9	.	.	PUNCT
fsr-3419	352	10	left	leave	VERB
fsr-3419	352	11	panel	panel	NOUN
fsr-3419	352	12	:	:	PUNCT
fsr-3419	352	13	taxable	taxable	ADJ
fsr-3419	352	14	stock	stock	NOUN
fsr-3419	352	15	fills	fill	VERB
fsr-3419	352	16	previously	previously	ADV
fsr-3419	352	17	unmet	unmet	NOUN
fsr-3419	352	18	consumption	consumption	NOUN
fsr-3419	352	19	,	,	PUNCT
fsr-3419	352	20	replacing	replace	VERB
fsr-3419	352	21	the	the	DET
fsr-3419	352	22	red	red	NOUN
fsr-3419	352	23	of	of	ADP
fsr-3419	352	24	unmet	unmet	NOUN
fsr-3419	352	25	consumption	consumption	NOUN
fsr-3419	352	26	in	in	ADP
fsr-3419	352	27	the	the	DET
fsr-3419	352	28	right	right	ADJ
fsr-3419	352	29	panel	panel	NOUN
fsr-3419	352	30	of	of	ADP
fsr-3419	352	31	fig	fig	NOUN
fsr-3419	352	32	.	.	PUNCT
fsr-3419	353	1	2	2	NUM
fsr-3419	353	2	with	with	ADP
fsr-3419	353	3	the	the	DET
fsr-3419	353	4	magenta	magenta	NOUN
fsr-3419	353	5	that	that	PRON
fsr-3419	353	6	represents	represent	VERB
fsr-3419	353	7	taxable	taxable	ADJ
fsr-3419	353	8	stock	stock	NOUN
fsr-3419	353	9	(	(	PUNCT
fsr-3419	353	10	including	include	VERB
fsr-3419	353	11	dividends	dividend	NOUN
fsr-3419	353	12	)	)	PUNCT
fsr-3419	353	13	.	.	PUNCT
fsr-3419	354	1	right	right	ADJ
fsr-3419	354	2	panel	panel	NOUN
fsr-3419	354	3	:	:	PUNCT
fsr-3419	354	4	taxable	taxable	ADJ
fsr-3419	354	5	stock	stock	NOUN
fsr-3419	354	6	,	,	PUNCT
fsr-3419	354	7	until	until	SCONJ
fsr-3419	354	8	it	it	PRON
fsr-3419	354	9	is	be	AUX
fsr-3419	354	10	exhausted	exhausted	ADJ
fsr-3419	354	11	,	,	PUNCT
fsr-3419	354	12	has	have	AUX
fsr-3419	354	13	replaced	replace	VERB
fsr-3419	354	14	tda	tda	NOUN
fsr-3419	354	15	and	and	CCONJ
fsr-3419	354	16	roth	roth	PROPN
fsr-3419	354	17	spending	spending	NOUN
fsr-3419	354	18	at	at	ADP
fsr-3419	354	19	times	time	NOUN
fsr-3419	354	20	and	and	CCONJ
fsr-3419	354	21	tax	tax	NOUN
fsr-3419	354	22	brackets	bracket	NOUN
fsr-3419	354	23	where	where	SCONJ
fsr-3419	354	24	it	it	PRON
fsr-3419	354	25	was	be	AUX
fsr-3419	354	26	most	most	ADV
fsr-3419	354	27	advantageous	advantageous	ADJ
fsr-3419	354	28	.	.	PUNCT
fsr-3419	355	1	after	after	ADP
fsr-3419	355	2	then	then	ADV
fsr-3419	355	3	freezing	freeze	VERB
fsr-3419	355	4	the	the	DET
fsr-3419	355	5	taxable	taxable	ADJ
fsr-3419	355	6	stock	stock	NOUN
fsr-3419	355	7	spending	spending	NOUN
fsr-3419	355	8	,	,	PUNCT
fsr-3419	355	9	we	we	PRON
fsr-3419	355	10	reapply	reapply	VERB
fsr-3419	355	11	step	step	NOUN
fsr-3419	355	12	1	1	NUM
fsr-3419	355	13	of	of	ADP
fsr-3419	355	14	stage	stage	NOUN
fsr-3419	355	15	1	1	NUM
fsr-3419	355	16	giving	give	VERB
fsr-3419	355	17	the	the	DET
fsr-3419	355	18	horizonal	horizonal	PROPN
fsr-3419	355	19	line	line	NOUN
fsr-3419	355	20	between	between	ADP
fsr-3419	355	21	the	the	DET
fsr-3419	355	22	tda	tda	PROPN
fsr-3419	355	23	and	and	CCONJ
fsr-3419	355	24	roth	roth	PROPN
fsr-3419	355	25	spending	spending	NOUN
fsr-3419	355	26	.	.	PUNCT
fsr-3419	356	1	note	note	VERB
fsr-3419	356	2	that	that	SCONJ
fsr-3419	356	3	wtotal	wtotal	ADJ
fsr-3419	356	4	increases	increase	NOUN
fsr-3419	356	5	because	because	SCONJ
fsr-3419	356	6	of	of	ADP
fsr-3419	356	7	these	these	DET
fsr-3419	356	8	changes	change	NOUN
fsr-3419	356	9	in	in	ADP
fsr-3419	356	10	stage	stage	NOUN
fsr-3419	356	11	2	2	NUM
fsr-3419	356	12	.	.	X
fsr-3419	356	13	82	82	NUM
fsr-3419	356	14	j.	j.	PROPN
fsr-3419	356	15	dilellio	dilellio	PROPN
fsr-3419	356	16	,	,	PUNCT
fsr-3419	356	17	d.	d.	PROPN
fsr-3419	356	18	ostrov	ostrov	PROPN
fsr-3419	356	19	/	/	SYM
fsr-3419	356	20	financial	financial	ADJ
fsr-3419	356	21	services	service	NOUN
fsr-3419	356	22	review	review	VERB
fsr-3419	356	23	28	28	NUM
fsr-3419	356	24	(	(	PUNCT
fsr-3419	356	25	2020	2020	NUM
fsr-3419	356	26	)	)	PUNCT
fsr-3419	356	27	67–95	67–95	NUM
fsr-3419	356	28	because	because	SCONJ
fsr-3419	356	29	we	we	PRON
fsr-3419	356	30	can	can	AUX
fsr-3419	356	31	simply	simply	ADV
fsr-3419	356	32	run	run	VERB
fsr-3419	356	33	our	our	PRON
fsr-3419	356	34	bequest	bequ	ADJ
fsr-3419	356	35	algorithm	algorithm	NOUN
fsr-3419	356	36	from	from	ADP
fsr-3419	356	37	section	section	NOUN
fsr-3419	356	38	5	5	NUM
fsr-3419	356	39	repeatedly	repeatedly	ADV
fsr-3419	356	40	with	with	ADP
fsr-3419	356	41	progressively	progressively	ADV
fsr-3419	356	42	larger	large	ADJ
fsr-3419	356	43	values	value	NOUN
fsr-3419	356	44	of	of	ADP
fsr-3419	356	45	tdeath	tdeath	ADJ
fsr-3419	356	46	ifwtotal	ifwtotal	ADJ
fsr-3419	356	47	tdeathð	tdeathð	NOUN
fsr-3419	356	48	þ	þ	PROPN
fsr-3419	356	49	>	>	X
fsr-3419	356	50	0	0	PUNCT
fsr-3419	356	51	and	and	CCONJ
fsr-3419	356	52	progressively	progressively	ADV
fsr-3419	356	53	smaller	small	ADJ
fsr-3419	356	54	values	value	NOUN
fsr-3419	356	55	of	of	ADP
fsr-3419	356	56	tdeath	tdeath	NOUN
fsr-3419	356	57	if	if	SCONJ
fsr-3419	356	58	the	the	DET
fsr-3419	356	59	retiree	retiree	NOUN
fsr-3419	356	60	has	have	VERB
fsr-3419	356	61	consumption	consumption	NOUN
fsr-3419	356	62	needs	need	NOUN
fsr-3419	356	63	that	that	PRON
fsr-3419	356	64	can	can	AUX
fsr-3419	356	65	not	not	PART
fsr-3419	356	66	be	be	AUX
fsr-3419	356	67	met	meet	VERB
fsr-3419	356	68	.	.	PUNCT
fsr-3419	357	1	a	a	DET
fsr-3419	357	2	fraction	fraction	NOUN
fsr-3419	357	3	,	,	PUNCT
fsr-3419	357	4	a	a	PRON
fsr-3419	357	5	,	,	PUNCT
fsr-3419	357	6	of	of	ADP
fsr-3419	357	7	the	the	DET
fsr-3419	357	8	final	final	ADJ
fsr-3419	357	9	year	year	NOUN
fsr-3419	357	10	can	can	AUX
fsr-3419	357	11	be	be	AUX
fsr-3419	357	12	accommodated	accommodate	VERB
fsr-3419	357	13	by	by	ADP
fsr-3419	357	14	multiplying	multiply	VERB
fsr-3419	357	15	the	the	DET
fsr-3419	357	16	last	last	ADJ
fsr-3419	357	17	year	year	NOUN
fsr-3419	357	18	’s	’s	PART
fsr-3419	357	19	annual	annual	ADJ
fsr-3419	357	20	consumption	consumption	NOUN
fsr-3419	357	21	needs	need	NOUN
fsr-3419	357	22	of	of	ADP
fsr-3419	357	23	the	the	DET
fsr-3419	357	24	retiree	retiree	NOUN
fsr-3419	357	25	by	by	ADP
fsr-3419	357	26	a.	a.	NOUN
fsr-3419	357	27	fig	fig	PROPN
fsr-3419	357	28	.	.	PUNCT
fsr-3419	358	1	4	4	X
fsr-3419	358	2	.	.	X
fsr-3419	358	3	step	step	NOUN
fsr-3419	358	4	3	3	NUM
fsr-3419	358	5	for	for	ADP
fsr-3419	358	6	case	case	NOUN
fsr-3419	358	7	4	4	NUM
fsr-3419	358	8	.	.	PUNCT
fsr-3419	359	1	left	leave	VERB
fsr-3419	359	2	panel	panel	NOUN
fsr-3419	359	3	:	:	PUNCT
fsr-3419	359	4	the	the	DET
fsr-3419	359	5	bar	bar	NOUN
fsr-3419	359	6	graph	graph	NOUN
fsr-3419	359	7	here	here	ADV
fsr-3419	359	8	is	be	AUX
fsr-3419	359	9	the	the	DET
fsr-3419	359	10	same	same	ADJ
fsr-3419	359	11	as	as	SCONJ
fsr-3419	359	12	it	it	PRON
fsr-3419	359	13	was	be	AUX
fsr-3419	359	14	after	after	ADP
fsr-3419	359	15	the	the	DET
fsr-3419	359	16	end	end	NOUN
fsr-3419	359	17	of	of	ADP
fsr-3419	359	18	stage	stage	NOUN
fsr-3419	359	19	2	2	NUM
fsr-3419	359	20	.	.	PUNCT
fsr-3419	360	1	however	however	ADV
fsr-3419	360	2	,	,	PUNCT
fsr-3419	360	3	the	the	DET
fsr-3419	360	4	new	new	ADJ
fsr-3419	360	5	inclusion	inclusion	NOUN
fsr-3419	360	6	of	of	ADP
fsr-3419	360	7	a	a	DET
fsr-3419	360	8	3	3	NUM
fsr-3419	360	9	%	%	NOUN
fsr-3419	360	10	dividend	dividend	NOUN
fsr-3419	360	11	rate	rate	NOUN
fsr-3419	360	12	decreases	decrease	VERB
fsr-3419	360	13	wtotal	wtotal	ADV
fsr-3419	360	14	at	at	ADP
fsr-3419	360	15	tdeath	tdeath	NOUN
fsr-3419	360	16	from	from	ADP
fsr-3419	360	17	$	$	SYM
fsr-3419	360	18	667,908	667,908	NUM
fsr-3419	360	19	to	to	PART
fsr-3419	360	20	$	$	SYM
fsr-3419	360	21	649,231	649,231	NUM
fsr-3419	360	22	.	.	PUNCT
fsr-3419	361	1	this	this	DET
fsr-3419	361	2	decrease	decrease	NOUN
fsr-3419	361	3	,	,	PUNCT
fsr-3419	361	4	which	which	PRON
fsr-3419	361	5	is	be	AUX
fsr-3419	361	6	strictly	strictly	ADV
fsr-3419	361	7	through	through	ADP
fsr-3419	361	8	wts	wts	PROPN
fsr-3419	361	9	,	,	PUNCT
fsr-3419	361	10	happens	happen	VERB
fsr-3419	361	11	because	because	SCONJ
fsr-3419	361	12	taxes	taxis	NOUN
fsr-3419	361	13	must	must	AUX
fsr-3419	361	14	immediately	immediately	ADV
fsr-3419	361	15	be	be	AUX
fsr-3419	361	16	paid	pay	VERB
fsr-3419	361	17	on	on	ADP
fsr-3419	361	18	the	the	DET
fsr-3419	361	19	dividends	dividend	NOUN
fsr-3419	361	20	that	that	PRON
fsr-3419	361	21	,	,	PUNCT
fsr-3419	361	22	starting	start	VERB
fsr-3419	361	23	in	in	ADP
fsr-3419	361	24	year	year	NOUN
fsr-3419	361	25	t	t	PROPN
fsr-3419	361	26	¼	¼	NOUN
fsr-3419	361	27	19	19	NUM
fsr-3419	361	28	,	,	PUNCT
fsr-3419	361	29	are	be	AUX
fsr-3419	361	30	reinvested	reinveste	VERB
fsr-3419	361	31	.	.	PUNCT
fsr-3419	362	1	right	right	ADJ
fsr-3419	362	2	panel	panel	NOUN
fsr-3419	362	3	:	:	PUNCT
fsr-3419	362	4	following	follow	VERB
fsr-3419	362	5	guiding	guide	VERB
fsr-3419	362	6	principle	principle	NOUN
fsr-3419	362	7	4	4	NUM
fsr-3419	362	8	,	,	PUNCT
fsr-3419	362	9	we	we	PRON
fsr-3419	362	10	apply	apply	VERB
fsr-3419	362	11	the	the	DET
fsr-3419	362	12	dividends	dividend	NOUN
fsr-3419	362	13	to	to	PART
fsr-3419	362	14	consumption	consumption	NOUN
fsr-3419	362	15	needs	need	NOUN
fsr-3419	362	16	instead	instead	ADV
fsr-3419	362	17	of	of	ADP
fsr-3419	362	18	reinvesting	reinveste	VERB
fsr-3419	362	19	them	they	PRON
fsr-3419	362	20	.	.	PUNCT
fsr-3419	363	1	all	all	DET
fsr-3419	363	2	the	the	DET
fsr-3419	363	3	magenta	magenta	NOUN
fsr-3419	363	4	in	in	ADP
fsr-3419	363	5	the	the	DET
fsr-3419	363	6	bars	bar	NOUN
fsr-3419	363	7	where	where	SCONJ
fsr-3419	363	8	t≥	t≥	PROPN
fsr-3419	363	9	19	19	NUM
fsr-3419	363	10	represent	represent	VERB
fsr-3419	363	11	dividend	dividend	NOUN
fsr-3419	363	12	spending	spending	NOUN
fsr-3419	363	13	,	,	PUNCT
fsr-3419	363	14	as	as	SCONJ
fsr-3419	363	15	opposed	oppose	VERB
fsr-3419	363	16	to	to	ADP
fsr-3419	363	17	other	other	ADJ
fsr-3419	363	18	taxable	taxable	ADJ
fsr-3419	363	19	stock	stock	NOUN
fsr-3419	363	20	spending	spending	NOUN
fsr-3419	363	21	.	.	PUNCT
fsr-3419	364	1	this	this	DET
fsr-3419	364	2	superior	superior	ADJ
fsr-3419	364	3	strategy	strategy	NOUN
fsr-3419	364	4	increases	increase	VERB
fsr-3419	364	5	wtotal	wtotal	ADJ
fsr-3419	364	6	to	to	ADP
fsr-3419	364	7	$	$	SYM
fsr-3419	364	8	653,875	653,875	NUM
fsr-3419	364	9	.	.	PUNCT
fsr-3419	365	1	fig	fig	NOUN
fsr-3419	365	2	.	.	PUNCT
fsr-3419	366	1	5	5	NUM
fsr-3419	366	2	.	.	X
fsr-3419	366	3	stage	stage	NOUN
fsr-3419	366	4	4	4	NUM
fsr-3419	366	5	for	for	ADP
fsr-3419	366	6	case	case	NOUN
fsr-3419	366	7	5	5	NUM
fsr-3419	366	8	.	.	PUNCT
fsr-3419	367	1	we	we	PRON
fsr-3419	367	2	note	note	VERB
fsr-3419	367	3	that	that	SCONJ
fsr-3419	367	4	all	all	DET
fsr-3419	367	5	the	the	DET
fsr-3419	367	6	consumption	consumption	NOUN
fsr-3419	367	7	is	be	AUX
fsr-3419	367	8	below	below	ADP
fsr-3419	367	9	hheir	hheir	NOUN
fsr-3419	367	10	,	,	PUNCT
fsr-3419	367	11	making	make	VERB
fsr-3419	367	12	spending	spending	NOUN
fsr-3419	367	13	tda	tda	NOUN
fsr-3419	367	14	money	money	NOUN
fsr-3419	367	15	a	a	DET
fsr-3419	367	16	priority	priority	NOUN
fsr-3419	367	17	.	.	PUNCT
fsr-3419	368	1	also	also	ADV
fsr-3419	368	2	,	,	PUNCT
fsr-3419	368	3	no	no	DET
fsr-3419	368	4	taxable	taxable	ADJ
fsr-3419	368	5	stock	stock	NOUN
fsr-3419	368	6	other	other	ADJ
fsr-3419	368	7	than	than	ADP
fsr-3419	368	8	the	the	DET
fsr-3419	368	9	dividends	dividend	NOUN
fsr-3419	368	10	are	be	AUX
fsr-3419	368	11	used	use	VERB
fsr-3419	368	12	for	for	ADP
fsr-3419	368	13	consumption	consumption	NOUN
fsr-3419	368	14	.	.	PUNCT
fsr-3419	369	1	left	leave	VERB
fsr-3419	369	2	panel	panel	NOUN
fsr-3419	369	3	:	:	PUNCT
fsr-3419	369	4	the	the	DET
fsr-3419	369	5	colors	color	NOUN
fsr-3419	369	6	represent	represent	VERB
fsr-3419	369	7	the	the	DET
fsr-3419	369	8	results	result	NOUN
fsr-3419	369	9	after	after	ADP
fsr-3419	369	10	stage	stage	NOUN
fsr-3419	369	11	3	3	NUM
fsr-3419	369	12	,	,	PUNCT
fsr-3419	369	13	but	but	CCONJ
fsr-3419	369	14	the	the	DET
fsr-3419	369	15	vertical	vertical	ADJ
fsr-3419	369	16	segments	segment	NOUN
fsr-3419	369	17	representing	represent	VERB
fsr-3419	369	18	tda	tda	NOUN
fsr-3419	369	19	rmds	rmds	NOUN
fsr-3419	369	20	for	for	ADP
fsr-3419	369	21	this	this	DET
fsr-3419	369	22	case	case	NOUN
fsr-3419	369	23	are	be	AUX
fsr-3419	369	24	not	not	PART
fsr-3419	369	25	contained	contain	VERB
fsr-3419	369	26	in	in	ADP
fsr-3419	369	27	the	the	DET
fsr-3419	369	28	light	light	ADJ
fsr-3419	369	29	blue	blue	PROPN
fsr-3419	369	30	tda	tda	NOUN
fsr-3419	369	31	spending	spending	NOUN
fsr-3419	369	32	in	in	ADP
fsr-3419	369	33	years	year	NOUN
fsr-3419	369	34	20	20	NUM
fsr-3419	369	35	to	to	PART
fsr-3419	369	36	30	30	NUM
fsr-3419	369	37	,	,	PUNCT
fsr-3419	369	38	so	so	CCONJ
fsr-3419	369	39	rmds	rmds	NOUN
fsr-3419	369	40	are	be	AUX
fsr-3419	369	41	not	not	PART
fsr-3419	369	42	yet	yet	ADV
fsr-3419	369	43	satisfied	satisfied	ADJ
fsr-3419	369	44	.	.	PUNCT
fsr-3419	370	1	right	right	ADJ
fsr-3419	370	2	panel	panel	NOUN
fsr-3419	370	3	:	:	PUNCT
fsr-3419	370	4	tda	tda	NOUN
fsr-3419	370	5	expenditures	expenditure	NOUN
fsr-3419	370	6	have	have	AUX
fsr-3419	370	7	been	be	AUX
fsr-3419	370	8	moved	move	VERB
fsr-3419	370	9	in	in	ADP
fsr-3419	370	10	such	such	DET
fsr-3419	370	11	a	a	DET
fsr-3419	370	12	way	way	NOUN
fsr-3419	370	13	that	that	PRON
fsr-3419	370	14	all	all	DET
fsr-3419	370	15	rmds	rmds	NOUN
fsr-3419	370	16	are	be	AUX
fsr-3419	370	17	satisfied	satisfied	ADJ
fsr-3419	370	18	while	while	SCONJ
fsr-3419	370	19	continuing	continue	VERB
fsr-3419	370	20	to	to	PART
fsr-3419	370	21	maintain	maintain	VERB
fsr-3419	370	22	tda	tda	NOUN
fsr-3419	370	23	spending	spending	NOUN
fsr-3419	370	24	in	in	ADP
fsr-3419	370	25	as	as	ADP
fsr-3419	370	26	low	low	ADJ
fsr-3419	370	27	tax	tax	NOUN
fsr-3419	370	28	brackets	bracket	NOUN
fsr-3419	370	29	as	as	ADP
fsr-3419	370	30	possible	possible	ADJ
fsr-3419	370	31	.	.	PUNCT
fsr-3419	371	1	in	in	ADP
fsr-3419	371	2	this	this	DET
fsr-3419	371	3	case	case	NOUN
fsr-3419	371	4	,	,	PUNCT
fsr-3419	371	5	in	in	ADP
fsr-3419	371	6	both	both	DET
fsr-3419	371	7	panels	panel	NOUN
fsr-3419	371	8	,	,	PUNCT
fsr-3419	371	9	the	the	DET
fsr-3419	371	10	tda	tda	NOUN
fsr-3419	371	11	is	be	AUX
fsr-3419	371	12	exhausted	exhaust	VERB
fsr-3419	371	13	and	and	CCONJ
fsr-3419	371	14	tda	tda	NOUN
fsr-3419	371	15	spending	spending	NOUN
fsr-3419	371	16	covers	cover	VERB
fsr-3419	371	17	the	the	DET
fsr-3419	371	18	entire	entire	ADJ
fsr-3419	371	19	22	22	NUM
fsr-3419	371	20	%	%	NOUN
fsr-3419	371	21	bracket	bracket	NOUN
fsr-3419	371	22	.	.	PUNCT
fsr-3419	372	1	the	the	DET
fsr-3419	372	2	way	way	NOUN
fsr-3419	372	3	the	the	DET
fsr-3419	372	4	remaining	remain	VERB
fsr-3419	372	5	tda	tda	NOUN
fsr-3419	372	6	spending	spending	NOUN
fsr-3419	372	7	is	be	AUX
fsr-3419	372	8	spread	spread	VERB
fsr-3419	372	9	out	out	ADP
fsr-3419	372	10	in	in	ADP
fsr-3419	372	11	the	the	DET
fsr-3419	372	12	24	24	NUM
fsr-3419	372	13	%	%	NOUN
fsr-3419	372	14	tax	tax	NOUN
fsr-3419	372	15	bracket	bracket	NOUN
fsr-3419	372	16	is	be	AUX
fsr-3419	372	17	immaterial	immaterial	ADJ
fsr-3419	372	18	to	to	ADP
fsr-3419	372	19	the	the	DET
fsr-3419	372	20	end	end	NOUN
fsr-3419	372	21	result	result	NOUN
fsr-3419	372	22	,	,	PUNCT
fsr-3419	372	23	as	as	SCONJ
fsr-3419	372	24	stated	state	VERB
fsr-3419	372	25	in	in	ADP
fsr-3419	372	26	guiding	guide	VERB
fsr-3419	372	27	principle	principle	NOUN
fsr-3419	372	28	1	1	NUM
fsr-3419	372	29	,	,	PUNCT
fsr-3419	372	30	and	and	CCONJ
fsr-3419	372	31	confirmed	confirm	VERB
fsr-3419	372	32	by	by	ADP
fsr-3419	372	33	the	the	DET
fsr-3419	372	34	identical	identical	ADJ
fsr-3419	372	35	wtotal	wtotal	ADJ
fsr-3419	372	36	values	value	NOUN
fsr-3419	372	37	in	in	ADP
fsr-3419	372	38	the	the	DET
fsr-3419	372	39	two	two	NUM
fsr-3419	372	40	panels	panel	NOUN
fsr-3419	372	41	.	.	PUNCT
fsr-3419	373	1	that	that	PRON
fsr-3419	373	2	is	be	AUX
fsr-3419	373	3	,	,	PUNCT
fsr-3419	373	4	in	in	ADP
fsr-3419	373	5	this	this	DET
fsr-3419	373	6	case	case	NOUN
fsr-3419	373	7	,	,	PUNCT
fsr-3419	373	8	the	the	DET
fsr-3419	373	9	rmds	rmds	NOUN
fsr-3419	373	10	are	be	AUX
fsr-3419	373	11	able	able	ADJ
fsr-3419	373	12	to	to	PART
fsr-3419	373	13	be	be	AUX
fsr-3419	373	14	satisfied	satisfied	ADJ
fsr-3419	373	15	without	without	ADP
fsr-3419	373	16	any	any	DET
fsr-3419	373	17	negative	negative	ADJ
fsr-3419	373	18	repercussions	repercussion	NOUN
fsr-3419	373	19	to	to	ADP
fsr-3419	373	20	the	the	DET
fsr-3419	373	21	retiree	retiree	NOUN
fsr-3419	373	22	.	.	PUNCT
fsr-3419	374	1	j.	j.	PROPN
fsr-3419	374	2	dilellio	dilellio	PROPN
fsr-3419	374	3	,	,	PUNCT
fsr-3419	374	4	d.	d.	PROPN
fsr-3419	374	5	ostrov	ostrov	PROPN
fsr-3419	374	6	/	/	SYM
fsr-3419	374	7	financial	financial	ADJ
fsr-3419	374	8	services	service	NOUN
fsr-3419	374	9	review	review	VERB
fsr-3419	374	10	28	28	NUM
fsr-3419	374	11	(	(	PUNCT
fsr-3419	374	12	2020	2020	NUM
fsr-3419	374	13	)	)	PUNCT
fsr-3419	374	14	67–95	67–95	NUM
fsr-3419	374	15	83	83	NUM
fsr-3419	374	16	once	once	SCONJ
fsr-3419	374	17	we	we	PRON
fsr-3419	374	18	have	have	AUX
fsr-3419	374	19	converged	converge	VERB
fsr-3419	374	20	to	to	ADP
fsr-3419	374	21	the	the	DET
fsr-3419	374	22	value	value	NOUN
fsr-3419	374	23	of	of	ADP
fsr-3419	374	24	t	t	PROPN
fsr-3419	374	25	¼	¼	NOUN
fsr-3419	374	26	tlongevity	tlongevity	NOUN
fsr-3419	374	27	where	where	SCONJ
fsr-3419	374	28	wtotal	wtotal	ADJ
fsr-3419	374	29	tlongevityð	tlongevityð	NOUN
fsr-3419	374	30	þ	þ	PROPN
fsr-3419	374	31	¼	¼	NOUN
fsr-3419	374	32	0	0	NUM
fsr-3419	374	33	,	,	PUNCT
fsr-3419	374	34	we	we	PRON
fsr-3419	374	35	have	have	VERB
fsr-3419	374	36	the	the	DET
fsr-3419	374	37	optimal	optimal	ADJ
fsr-3419	374	38	portfolio	portfolio	NOUN
fsr-3419	374	39	longevity	longevity	NOUN
fsr-3419	374	40	for	for	ADP
fsr-3419	374	41	our	our	PRON
fsr-3419	374	42	algorithm	algorithm	NOUN
fsr-3419	374	43	.	.	PUNCT
fsr-3419	375	1	an	an	DET
fsr-3419	375	2	example	example	NOUN
fsr-3419	375	3	of	of	ADP
fsr-3419	375	4	this	this	DET
fsr-3419	375	5	procedure	procedure	NOUN
fsr-3419	375	6	is	be	AUX
fsr-3419	375	7	given	give	VERB
fsr-3419	375	8	in	in	ADP
fsr-3419	375	9	fig	fig	NOUN
fsr-3419	375	10	.	.	PUNCT
fsr-3419	376	1	6	6	X
fsr-3419	376	2	.	.	X
fsr-3419	376	3	we	we	PRON
fsr-3419	376	4	note	note	VERB
fsr-3419	376	5	that	that	SCONJ
fsr-3419	376	6	the	the	DET
fsr-3419	376	7	values	value	NOUN
fsr-3419	376	8	of	of	ADP
fsr-3419	376	9	t	t	PROPN
fsr-3419	376	10	heir	heir	NOUN
fsr-3419	376	11	and	and	CCONJ
fsr-3419	376	12	a	a	PRON
fsr-3419	376	13	are	be	AUX
fsr-3419	376	14	irrelevant	irrelevant	ADJ
fsr-3419	376	15	to	to	ADP
fsr-3419	376	16	portfolio	portfolio	NOUN
fsr-3419	376	17	longevity	longevity	NOUN
fsr-3419	376	18	since	since	SCONJ
fsr-3419	376	19	there	there	PRON
fsr-3419	376	20	is	be	VERB
fsr-3419	376	21	no	no	DET
fsr-3419	376	22	bequest	bequest	NOUN
fsr-3419	376	23	to	to	ADP
fsr-3419	376	24	the	the	DET
fsr-3419	376	25	heir	heir	NOUN
fsr-3419	376	26	.	.	PUNCT
fsr-3419	377	1	therefore	therefore	ADV
fsr-3419	377	2	,	,	PUNCT
fsr-3419	377	3	any	any	DET
fsr-3419	377	4	values	value	NOUN
fsr-3419	377	5	for	for	ADP
fsr-3419	377	6	these	these	DET
fsr-3419	377	7	parameters	parameter	NOUN
fsr-3419	377	8	can	can	AUX
fsr-3419	377	9	be	be	AUX
fsr-3419	377	10	selected	select	VERB
fsr-3419	377	11	when	when	SCONJ
fsr-3419	377	12	running	run	VERB
fsr-3419	377	13	the	the	DET
fsr-3419	377	14	algorithm	algorithm	NOUN
fsr-3419	377	15	;	;	PUNCT
fsr-3419	377	16	they	they	PRON
fsr-3419	377	17	will	will	AUX
fsr-3419	377	18	have	have	VERB
fsr-3419	377	19	no	no	DET
fsr-3419	377	20	effect	effect	NOUN
fsr-3419	377	21	on	on	ADP
fsr-3419	377	22	the	the	DET
fsr-3419	377	23	portfolio	portfolio	NOUN
fsr-3419	377	24	longevity	longevity	NOUN
fsr-3419	377	25	,	,	PUNCT
fsr-3419	377	26	tlongevity	tlongevity	NOUN
fsr-3419	377	27	,	,	PUNCT
fsr-3419	377	28	that	that	PRON
fsr-3419	377	29	is	be	AUX
fsr-3419	377	30	determined	determine	VERB
fsr-3419	377	31	.	.	PUNCT
fsr-3419	378	1	7	7	X
fsr-3419	378	2	.	.	X
fsr-3419	378	3	results	result	NOUN
fsr-3419	378	4	we	we	PRON
fsr-3419	378	5	discuss	discuss	VERB
fsr-3419	378	6	computed	compute	VERB
fsr-3419	378	7	results	result	NOUN
fsr-3419	378	8	from	from	ADP
fsr-3419	378	9	our	our	PRON
fsr-3419	378	10	algorithm	algorithm	NOUN
fsr-3419	378	11	for	for	ADP
fsr-3419	378	12	a	a	DET
fsr-3419	378	13	variety	variety	NOUN
fsr-3419	378	14	of	of	ADP
fsr-3419	378	15	cases	case	NOUN
fsr-3419	378	16	,	,	PUNCT
fsr-3419	378	17	where	where	SCONJ
fsr-3419	378	18	,	,	PUNCT
fsr-3419	378	19	as	as	ADP
fsr-3419	378	20	before	before	ADV
fsr-3419	378	21	,	,	PUNCT
fsr-3419	378	22	each	each	DET
fsr-3419	378	23	case	case	NOUN
fsr-3419	378	24	’s	’s	PART
fsr-3419	378	25	parameter	parameter	NOUN
fsr-3419	378	26	values	value	NOUN
fsr-3419	378	27	can	can	AUX
fsr-3419	378	28	be	be	AUX
fsr-3419	378	29	found	find	VERB
fsr-3419	378	30	in	in	ADP
fsr-3419	378	31	table	table	NOUN
fsr-3419	378	32	1	1	NUM
fsr-3419	378	33	.	.	PUNCT
fsr-3419	379	1	in	in	ADP
fsr-3419	379	2	all	all	PRON
fsr-3419	379	3	of	of	ADP
fsr-3419	379	4	our	our	PRON
fsr-3419	379	5	cases	case	NOUN
fsr-3419	379	6	,	,	PUNCT
fsr-3419	379	7	we	we	PRON
fsr-3419	379	8	have	have	AUX
fsr-3419	379	9	used	use	VERB
fsr-3419	379	10	the	the	DET
fsr-3419	379	11	fig	fig	NOUN
fsr-3419	379	12	.	.	PUNCT
fsr-3419	380	1	6	6	X
fsr-3419	380	2	.	.	X
fsr-3419	380	3	obtaining	obtain	VERB
fsr-3419	380	4	the	the	DET
fsr-3419	380	5	optimal	optimal	ADJ
fsr-3419	380	6	portfolio	portfolio	NOUN
fsr-3419	380	7	longevity	longevity	NOUN
fsr-3419	380	8	for	for	ADP
fsr-3419	380	9	case	case	NOUN
fsr-3419	380	10	6	6	NUM
fsr-3419	380	11	.	.	PUNCT
fsr-3419	380	12	upper	upper	ADJ
fsr-3419	380	13	left	left	ADJ
fsr-3419	380	14	panel	panel	NOUN
fsr-3419	380	15	:	:	PUNCT
fsr-3419	380	16	running	run	VERB
fsr-3419	380	17	our	our	PRON
fsr-3419	380	18	algorithm	algorithm	NOUN
fsr-3419	380	19	with	with	ADP
fsr-3419	380	20	tdeath	tdeath	NOUN
fsr-3419	380	21	¼	¼	NOUN
fsr-3419	380	22	10	10	NUM
fsr-3419	380	23	leads	lead	VERB
fsr-3419	380	24	to	to	ADP
fsr-3419	380	25	wtotal	wtotal	PROPN
fsr-3419	380	26	>	>	X
fsr-3419	380	27	0	0	PROPN
fsr-3419	380	28	,	,	PUNCT
fsr-3419	380	29	a	a	DET
fsr-3419	380	30	positive	positive	ADJ
fsr-3419	380	31	bequest	bequest	NOUN
fsr-3419	380	32	to	to	ADP
fsr-3419	380	33	the	the	DET
fsr-3419	380	34	heir	heir	NOUN
fsr-3419	380	35	,	,	PUNCT
fsr-3419	380	36	so	so	SCONJ
fsr-3419	380	37	we	we	PRON
fsr-3419	380	38	increase	increase	VERB
fsr-3419	380	39	tdeath	tdeath	ADV
fsr-3419	380	40	.	.	PUNCT
fsr-3419	381	1	upper	upper	ADJ
fsr-3419	381	2	right	right	ADJ
fsr-3419	381	3	panel	panel	NOUN
fsr-3419	381	4	:	:	PUNCT
fsr-3419	381	5	running	run	VERB
fsr-3419	381	6	our	our	PRON
fsr-3419	381	7	algorithm	algorithm	NOUN
fsr-3419	381	8	with	with	ADP
fsr-3419	381	9	tdeath	tdeath	NOUN
fsr-3419	381	10	¼	¼	NOUN
fsr-3419	381	11	13	13	NUM
fsr-3419	381	12	leads	lead	VERB
fsr-3419	381	13	to	to	ADP
fsr-3419	381	14	unmet	unmet	NOUN
fsr-3419	381	15	consumption	consumption	NOUN
fsr-3419	381	16	(	(	PUNCT
fsr-3419	381	17	in	in	ADP
fsr-3419	381	18	red	red	NOUN
fsr-3419	381	19	)	)	PUNCT
fsr-3419	381	20	,	,	PUNCT
fsr-3419	381	21	so	so	SCONJ
fsr-3419	381	22	we	we	PRON
fsr-3419	381	23	must	must	AUX
fsr-3419	381	24	decrease	decrease	VERB
fsr-3419	381	25	tdeath	tdeath	ADV
fsr-3419	381	26	.	.	PUNCT
fsr-3419	382	1	lower	low	ADJ
fsr-3419	382	2	center	center	NOUN
fsr-3419	382	3	panel	panel	NOUN
fsr-3419	382	4	:	:	PUNCT
fsr-3419	382	5	continuing	continue	VERB
fsr-3419	382	6	in	in	ADP
fsr-3419	382	7	this	this	DET
fsr-3419	382	8	fashion	fashion	NOUN
fsr-3419	382	9	,	,	PUNCT
fsr-3419	382	10	we	we	PRON
fsr-3419	382	11	converge	converge	VERB
fsr-3419	382	12	on	on	ADP
fsr-3419	382	13	the	the	DET
fsr-3419	382	14	optimal	optimal	ADJ
fsr-3419	382	15	portfolio	portfolio	NOUN
fsr-3419	382	16	longevity	longevity	NOUN
fsr-3419	382	17	of	of	ADP
fsr-3419	382	18	11.35	11.35	NUM
fsr-3419	382	19	years	year	NOUN
fsr-3419	382	20	.	.	PUNCT
fsr-3419	383	1	we	we	PRON
fsr-3419	383	2	note	note	VERB
fsr-3419	383	3	that	that	SCONJ
fsr-3419	383	4	a	a	DET
fsr-3419	383	5	¼	¼	NOUN
fsr-3419	383	6	0:35	0:35	NUM
fsr-3419	383	7	in	in	ADP
fsr-3419	383	8	this	this	DET
fsr-3419	383	9	case	case	NOUN
fsr-3419	383	10	,	,	PUNCT
fsr-3419	383	11	meaning	mean	VERB
fsr-3419	383	12	that	that	SCONJ
fsr-3419	383	13	the	the	DET
fsr-3419	383	14	consumption	consumption	NOUN
fsr-3419	383	15	needs	need	VERB
fsr-3419	383	16	in	in	ADP
fsr-3419	383	17	the	the	DET
fsr-3419	383	18	final	final	ADJ
fsr-3419	383	19	year	year	NOUN
fsr-3419	383	20	are	be	AUX
fsr-3419	383	21	reduced	reduce	VERB
fsr-3419	383	22	to	to	ADP
fsr-3419	383	23	35	35	NUM
fsr-3419	383	24	%	%	NOUN
fsr-3419	383	25	of	of	ADP
fsr-3419	383	26	their	their	PRON
fsr-3419	383	27	normal	normal	ADJ
fsr-3419	383	28	value	value	NOUN
fsr-3419	383	29	.	.	PUNCT
fsr-3419	384	1	84	84	NUM
fsr-3419	384	2	j.	j.	PROPN
fsr-3419	384	3	dilellio	dilellio	PROPN
fsr-3419	384	4	,	,	PUNCT
fsr-3419	384	5	d.	d.	PROPN
fsr-3419	384	6	ostrov	ostrov	PROPN
fsr-3419	384	7	/	/	SYM
fsr-3419	384	8	financial	financial	ADJ
fsr-3419	384	9	services	service	NOUN
fsr-3419	384	10	review	review	VERB
fsr-3419	384	11	28	28	NUM
fsr-3419	384	12	(	(	PUNCT
fsr-3419	384	13	2020	2020	NUM
fsr-3419	384	14	)	)	PUNCT
fsr-3419	384	15	67–95	67–95	NUM
fsr-3419	384	16	irs	irs	PROPN
fsr-3419	384	17	tax	tax	NOUN
fsr-3419	384	18	brackets	bracket	NOUN
fsr-3419	384	19	for	for	ADP
fsr-3419	384	20	a	a	DET
fsr-3419	384	21	single	single	ADJ
fsr-3419	384	22	filer	filer	NOUN
fsr-3419	384	23	from	from	ADP
fsr-3419	384	24	2018	2018	NUM
fsr-3419	384	25	,	,	PUNCT
fsr-3419	384	26	which	which	PRON
fsr-3419	384	27	are	be	AUX
fsr-3419	384	28	also	also	ADV
fsr-3419	384	29	given	give	VERB
fsr-3419	384	30	in	in	ADP
fsr-3419	384	31	table	table	NOUN
fsr-3419	384	32	1	1	NUM
fsr-3419	384	33	,	,	PUNCT
fsr-3419	384	34	although	although	SCONJ
fsr-3419	384	35	our	our	PRON
fsr-3419	384	36	program	program	NOUN
fsr-3419	384	37	can	can	AUX
fsr-3419	384	38	also	also	ADV
fsr-3419	384	39	easily	easily	ADV
fsr-3419	384	40	accommodate	accommodate	VERB
fsr-3419	384	41	changes	change	NOUN
fsr-3419	384	42	to	to	ADP
fsr-3419	384	43	the	the	DET
fsr-3419	384	44	thresholds	threshold	NOUN
fsr-3419	384	45	,	,	PUNCT
fsr-3419	384	46	rates	rate	NOUN
fsr-3419	384	47	,	,	PUNCT
fsr-3419	384	48	and	and	CCONJ
fsr-3419	384	49	number	number	NOUN
fsr-3419	384	50	of	of	ADP
fsr-3419	384	51	tax	tax	NOUN
fsr-3419	384	52	brackets	bracket	NOUN
fsr-3419	384	53	,	,	PUNCT
fsr-3419	384	54	should	should	AUX
fsr-3419	384	55	congress	congress	PROPN
fsr-3419	384	56	change	change	VERB
fsr-3419	384	57	any	any	PRON
fsr-3419	384	58	of	of	ADP
fsr-3419	384	59	these	these	PRON
fsr-3419	384	60	.	.	PUNCT
fsr-3419	385	1	the	the	DET
fsr-3419	385	2	matlab	matlab	PROPN
fsr-3419	385	3	r2017a	r2017a	PROPN
fsr-3419	385	4	computer	computer	NOUN
fsr-3419	385	5	program	program	NOUN
fsr-3419	385	6	for	for	ADP
fsr-3419	385	7	our	our	PRON
fsr-3419	385	8	algorithm	algorithm	NOUN
fsr-3419	385	9	typically	typically	ADV
fsr-3419	385	10	ran	run	VERB
fsr-3419	385	11	in	in	ADV
fsr-3419	385	12	under	under	ADP
fsr-3419	385	13	4	4	NUM
fsr-3419	385	14	seconds	second	NOUN
fsr-3419	385	15	on	on	ADP
fsr-3419	385	16	an	an	DET
fsr-3419	385	17	imac	imac	NOUN
fsr-3419	385	18	with	with	ADP
fsr-3419	385	19	a	a	DET
fsr-3419	385	20	4ghz	4ghz	PROPN
fsr-3419	385	21	intel	intel	PROPN
fsr-3419	385	22	core	core	NOUN
fsr-3419	385	23	i7	i7	NOUN
fsr-3419	385	24	processor	processor	NOUN
fsr-3419	385	25	and	and	CCONJ
fsr-3419	385	26	16	16	NUM
fsr-3419	385	27	gb	gb	NOUN
fsr-3419	385	28	of	of	ADP
fsr-3419	385	29	1867mhz	1867mhz	NUM
fsr-3419	385	30	ddr3	ddr3	NOUN
fsr-3419	385	31	memory	memory	NOUN
fsr-3419	385	32	.	.	PUNCT
fsr-3419	386	1	7.1	7.1	NUM
fsr-3419	386	2	.	.	PUNCT
fsr-3419	387	1	examples	example	NOUN
fsr-3419	387	2	of	of	ADP
fsr-3419	387	3	our	our	PRON
fsr-3419	387	4	algorithm	algorithm	NOUN
fsr-3419	387	5	results	result	VERB
fsr-3419	387	6	the	the	DET
fsr-3419	387	7	three	three	NUM
fsr-3419	387	8	computed	computed	ADJ
fsr-3419	387	9	examples	example	NOUN
fsr-3419	387	10	in	in	ADP
fsr-3419	387	11	fig	fig	NOUN
fsr-3419	387	12	.	.	PUNCT
fsr-3419	388	1	7	7	NUM
fsr-3419	388	2	demonstrate	demonstrate	VERB
fsr-3419	388	3	some	some	PRON
fsr-3419	388	4	of	of	ADP
fsr-3419	388	5	the	the	DET
fsr-3419	388	6	wide	wide	ADJ
fsr-3419	388	7	range	range	NOUN
fsr-3419	388	8	of	of	ADP
fsr-3419	388	9	behavior	behavior	NOUN
fsr-3419	388	10	that	that	PRON
fsr-3419	388	11	our	our	PRON
fsr-3419	388	12	algorithm	algorithm	NOUN
fsr-3419	388	13	captures	capture	VERB
fsr-3419	388	14	.	.	PUNCT
fsr-3419	389	1	the	the	DET
fsr-3419	389	2	two	two	NUM
fsr-3419	389	3	upper	upper	ADJ
fsr-3419	389	4	panels	panel	NOUN
fsr-3419	389	5	of	of	ADP
fsr-3419	389	6	fig	fig	NOUN
fsr-3419	389	7	.	.	PUNCT
fsr-3419	390	1	7	7	NUM
fsr-3419	390	2	are	be	AUX
fsr-3419	390	3	the	the	DET
fsr-3419	390	4	final	final	ADJ
fsr-3419	390	5	products	product	NOUN
fsr-3419	390	6	of	of	ADP
fsr-3419	390	7	the	the	DET
fsr-3419	390	8	algorithm	algorithm	NOUN
fsr-3419	390	9	for	for	ADP
fsr-3419	390	10	case	case	NOUN
fsr-3419	390	11	3	3	NUM
fsr-3419	390	12	and	and	CCONJ
fsr-3419	390	13	case	case	NOUN
fsr-3419	390	14	4	4	NUM
fsr-3419	390	15	,	,	PUNCT
fsr-3419	390	16	whose	whose	DET
fsr-3419	390	17	intermediate	intermediate	ADJ
fsr-3419	390	18	steps	step	NOUN
fsr-3419	390	19	were	be	AUX
fsr-3419	390	20	presented	present	VERB
fsr-3419	390	21	in	in	ADP
fsr-3419	390	22	section	section	NOUN
fsr-3419	390	23	5	5	NUM
fsr-3419	390	24	.	.	PUNCT
fsr-3419	391	1	for	for	ADP
fsr-3419	391	2	case	case	NOUN
fsr-3419	391	3	3	3	NUM
fsr-3419	391	4	in	in	ADP
fsr-3419	391	5	the	the	DET
fsr-3419	391	6	upper	upper	ADJ
fsr-3419	391	7	left	left	ADJ
fsr-3419	391	8	panel	panel	NOUN
fsr-3419	391	9	of	of	ADP
fsr-3419	391	10	fig	fig	NOUN
fsr-3419	391	11	.	.	PUNCT
fsr-3419	392	1	7	7	NUM
fsr-3419	392	2	,	,	PUNCT
fsr-3419	392	3	we	we	PRON
fsr-3419	392	4	see	see	VERB
fsr-3419	392	5	that	that	SCONJ
fsr-3419	392	6	the	the	DET
fsr-3419	392	7	solid	solid	ADJ
fsr-3419	392	8	horizontal	horizontal	ADJ
fsr-3419	392	9	line	line	NOUN
fsr-3419	392	10	for	for	ADP
fsr-3419	392	11	hheir	hheir	NOUN
fsr-3419	392	12	is	be	AUX
fsr-3419	392	13	at	at	ADP
fsr-3419	392	14	the	the	DET
fsr-3419	392	15	top	top	NOUN
fsr-3419	392	16	of	of	ADP
fsr-3419	392	17	the	the	DET
fsr-3419	392	18	lowest	low	ADJ
fsr-3419	392	19	tax	tax	NOUN
fsr-3419	392	20	bracket	bracket	NOUN
fsr-3419	392	21	,	,	PUNCT
fsr-3419	392	22	which	which	PRON
fsr-3419	392	23	is	be	AUX
fsr-3419	392	24	the	the	DET
fsr-3419	392	25	10	10	NUM
fsr-3419	392	26	%	%	NOUN
fsr-3419	392	27	bracket	bracket	NOUN
fsr-3419	392	28	,	,	PUNCT
fsr-3419	392	29	because	because	SCONJ
fsr-3419	392	30	t	t	PROPN
fsr-3419	392	31	heir	heir	NOUN
fsr-3419	392	32	=	=	SYM
fsr-3419	392	33	11	11	NUM
fsr-3419	392	34	%	%	NOUN
fsr-3419	392	35	here	here	ADV
fsr-3419	392	36	,	,	PUNCT
fsr-3419	392	37	which	which	PRON
fsr-3419	392	38	is	be	AUX
fsr-3419	392	39	less	less	ADJ
fsr-3419	392	40	than	than	ADP
fsr-3419	392	41	12	12	NUM
fsr-3419	392	42	%	%	NOUN
fsr-3419	392	43	,	,	PUNCT
fsr-3419	392	44	the	the	DET
fsr-3419	392	45	rate	rate	NOUN
fsr-3419	392	46	for	for	ADP
fsr-3419	392	47	the	the	DET
fsr-3419	392	48	second	second	ADJ
fsr-3419	392	49	bracket	bracket	NOUN
fsr-3419	392	50	.	.	PUNCT
fsr-3419	393	1	ideally	ideally	ADV
fsr-3419	393	2	,	,	PUNCT
fsr-3419	393	3	the	the	DET
fsr-3419	393	4	tda	tda	NOUN
fsr-3419	393	5	would	would	AUX
fsr-3419	393	6	only	only	ADV
fsr-3419	393	7	fill	fill	VERB
fsr-3419	393	8	the	the	DET
fsr-3419	393	9	area	area	NOUN
fsr-3419	393	10	below	below	ADP
fsr-3419	393	11	hheir	hheir	NOUN
fsr-3419	393	12	and	and	CCONJ
fsr-3419	393	13	nothing	nothing	PRON
fsr-3419	393	14	above	above	ADV
fsr-3419	393	15	,	,	PUNCT
fsr-3419	393	16	but	but	CCONJ
fsr-3419	393	17	rmds	rmds	NOUN
fsr-3419	393	18	require	require	VERB
fsr-3419	393	19	that	that	SCONJ
fsr-3419	393	20	more	more	ADJ
fsr-3419	393	21	be	be	AUX
fsr-3419	393	22	filled	fill	VERB
fsr-3419	393	23	,	,	PUNCT
fsr-3419	393	24	following	follow	VERB
fsr-3419	393	25	guiding	guide	VERB
fsr-3419	393	26	principle	principle	NOUN
fsr-3419	393	27	5	5	NUM
fsr-3419	393	28	.	.	PUNCT
fsr-3419	394	1	after	after	ADP
fsr-3419	394	2	that	that	PRON
fsr-3419	394	3	,	,	PUNCT
fsr-3419	394	4	it	it	PRON
fsr-3419	394	5	is	be	AUX
fsr-3419	394	6	hoped	hope	VERB
fsr-3419	394	7	that	that	SCONJ
fsr-3419	394	8	the	the	DET
fsr-3419	394	9	roth	roth	NOUN
fsr-3419	394	10	and	and	CCONJ
fsr-3419	394	11	taxable	taxable	ADJ
fsr-3419	394	12	stock	stock	NOUN
fsr-3419	394	13	accounts	account	NOUN
fsr-3419	394	14	can	can	AUX
fsr-3419	394	15	fill	fill	VERB
fsr-3419	394	16	the	the	DET
fsr-3419	394	17	remainder	remainder	NOUN
fsr-3419	394	18	.	.	PUNCT
fsr-3419	395	1	the	the	DET
fsr-3419	395	2	optimal	optimal	ADJ
fsr-3419	395	3	strategy	strategy	NOUN
fsr-3419	395	4	requires	require	VERB
fsr-3419	395	5	the	the	DET
fsr-3419	395	6	taxable	taxable	ADJ
fsr-3419	395	7	stock	stock	NOUN
fsr-3419	395	8	to	to	PART
fsr-3419	395	9	be	be	AUX
fsr-3419	395	10	consumed	consume	VERB
fsr-3419	395	11	as	as	ADV
fsr-3419	395	12	early	early	ADV
fsr-3419	395	13	as	as	ADP
fsr-3419	395	14	possible	possible	ADJ
fsr-3419	395	15	,	,	PUNCT
fsr-3419	395	16	following	follow	VERB
fsr-3419	395	17	guiding	guide	VERB
fsr-3419	395	18	principle	principle	NOUN
fsr-3419	395	19	2	2	NUM
fsr-3419	395	20	.	.	PUNCT
fsr-3419	396	1	in	in	ADP
fsr-3419	396	2	this	this	DET
fsr-3419	396	3	case	case	NOUN
fsr-3419	396	4	,	,	PUNCT
fsr-3419	396	5	we	we	PRON
fsr-3419	396	6	fill	fill	VERB
fsr-3419	396	7	to	to	ADP
fsr-3419	396	8	the	the	DET
fsr-3419	396	9	point	point	NOUN
fsr-3419	396	10	where	where	SCONJ
fsr-3419	396	11	the	the	DET
fsr-3419	396	12	taxable	taxable	ADJ
fsr-3419	396	13	stock	stock	NOUN
fsr-3419	396	14	is	be	AUX
fsr-3419	396	15	exhausted	exhaust	VERB
fsr-3419	396	16	,	,	PUNCT
fsr-3419	396	17	causing	cause	VERB
fsr-3419	396	18	wts	wts	PROPN
fsr-3419	396	19	tdeathð	tdeathð	NOUN
fsr-3419	396	20	þ	þ	PROPN
fsr-3419	396	21	¼	¼	NOUN
fsr-3419	396	22	0	0	NUM
fsr-3419	396	23	,	,	PUNCT
fsr-3419	396	24	then	then	ADV
fsr-3419	396	25	we	we	PRON
fsr-3419	396	26	fill	fill	VERB
fsr-3419	396	27	with	with	ADP
fsr-3419	396	28	the	the	DET
fsr-3419	396	29	roth	roth	NOUN
fsr-3419	396	30	.	.	PUNCT
fsr-3419	397	1	the	the	DET
fsr-3419	397	2	roth	roth	PROPN
fsr-3419	397	3	also	also	ADV
fsr-3419	397	4	becomes	become	VERB
fsr-3419	397	5	exhausted	exhausted	ADJ
fsr-3419	397	6	,	,	PUNCT
fsr-3419	397	7	causing	cause	VERB
fsr-3419	397	8	wroth	wroth	NOUN
fsr-3419	397	9	tdeathð	tdeathð	NOUN
fsr-3419	397	10	þ	þ	NOUN
fsr-3419	397	11	¼	¼	NOUN
fsr-3419	397	12	0	0	NUM
fsr-3419	397	13	,	,	PUNCT
fsr-3419	397	14	so	so	ADV
fsr-3419	397	15	the	the	DET
fsr-3419	397	16	remainder	remainder	NOUN
fsr-3419	397	17	of	of	ADP
fsr-3419	397	18	the	the	DET
fsr-3419	397	19	consumption	consumption	NOUN
fsr-3419	397	20	needs	need	NOUN
fsr-3419	397	21	must	must	AUX
fsr-3419	397	22	be	be	AUX
fsr-3419	397	23	filled	fill	VERB
fsr-3419	397	24	with	with	ADP
fsr-3419	397	25	“	"	PUNCT
fsr-3419	397	26	voluntary	voluntary	ADJ
fsr-3419	397	27	”	"	PUNCT
fsr-3419	397	28	tda	tda	NOUN
fsr-3419	397	29	money	money	NOUN
fsr-3419	397	30	.	.	PUNCT
fsr-3419	398	1	we	we	PRON
fsr-3419	398	2	note	note	VERB
fsr-3419	398	3	that	that	SCONJ
fsr-3419	398	4	the	the	DET
fsr-3419	398	5	taxable	taxable	ADJ
fsr-3419	398	6	stock	stock	NOUN
fsr-3419	398	7	fills	fill	VERB
fsr-3419	398	8	all	all	DET
fsr-3419	398	9	consumption	consumption	NOUN
fsr-3419	398	10	needs	need	NOUN
fsr-3419	398	11	that	that	PRON
fsr-3419	398	12	lie	lie	VERB
fsr-3419	398	13	in	in	ADP
fsr-3419	398	14	the	the	DET
fsr-3419	398	15	third	third	ADJ
fsr-3419	398	16	tax	tax	NOUN
fsr-3419	398	17	bracket	bracket	NOUN
fsr-3419	398	18	,	,	PUNCT
fsr-3419	398	19	which	which	PRON
fsr-3419	398	20	is	be	AUX
fsr-3419	398	21	the	the	DET
fsr-3419	398	22	22	22	NUM
fsr-3419	398	23	%	%	NOUN
fsr-3419	398	24	bracket	bracket	NOUN
fsr-3419	398	25	,	,	PUNCT
fsr-3419	398	26	which	which	PRON
fsr-3419	398	27	is	be	AUX
fsr-3419	398	28	optimal	optimal	ADJ
fsr-3419	398	29	since	since	SCONJ
fsr-3419	398	30	tda	tda	NOUN
fsr-3419	398	31	spending	spending	NOUN
fsr-3419	398	32	in	in	ADP
fsr-3419	398	33	this	this	DET
fsr-3419	398	34	bracket	bracket	NOUN
fsr-3419	398	35	would	would	AUX
fsr-3419	398	36	be	be	AUX
fsr-3419	398	37	highly	highly	ADV
fsr-3419	398	38	taxed	tax	VERB
fsr-3419	398	39	.	.	PUNCT
fsr-3419	399	1	however	however	ADV
fsr-3419	399	2	,	,	PUNCT
fsr-3419	399	3	by	by	ADP
fsr-3419	399	4	guiding	guide	VERB
fsr-3419	399	5	principle	principle	NOUN
fsr-3419	399	6	1	1	NUM
fsr-3419	399	7	,	,	PUNCT
fsr-3419	399	8	the	the	DET
fsr-3419	399	9	method	method	NOUN
fsr-3419	399	10	in	in	ADP
fsr-3419	399	11	which	which	PRON
fsr-3419	399	12	the	the	DET
fsr-3419	399	13	tda	tda	NOUN
fsr-3419	399	14	and	and	CCONJ
fsr-3419	399	15	the	the	DET
fsr-3419	399	16	roth	roth	PROPN
fsr-3419	399	17	fill	fill	VERB
fsr-3419	399	18	the	the	DET
fsr-3419	399	19	12	12	NUM
fsr-3419	399	20	%	%	NOUN
fsr-3419	399	21	tax	tax	NOUN
fsr-3419	399	22	bracket	bracket	NOUN
fsr-3419	399	23	does	do	AUX
fsr-3419	399	24	not	not	PART
fsr-3419	399	25	matter	matter	VERB
fsr-3419	399	26	,	,	PUNCT
fsr-3419	399	27	as	as	ADV
fsr-3419	399	28	long	long	ADV
fsr-3419	399	29	as	as	SCONJ
fsr-3419	399	30	the	the	DET
fsr-3419	399	31	roth	roth	NOUN
fsr-3419	399	32	is	be	AUX
fsr-3419	399	33	exhausted	exhaust	VERB
fsr-3419	399	34	and	and	CCONJ
fsr-3419	399	35	all	all	DET
fsr-3419	399	36	consumption	consumption	NOUN
fsr-3419	399	37	needs	need	NOUN
fsr-3419	399	38	are	be	AUX
fsr-3419	399	39	satisfied	satisfied	ADJ
fsr-3419	399	40	,	,	PUNCT
fsr-3419	399	41	as	as	SCONJ
fsr-3419	399	42	is	be	AUX
fsr-3419	399	43	the	the	DET
fsr-3419	399	44	case	case	NOUN
fsr-3419	399	45	here	here	ADV
fsr-3419	399	46	.	.	PUNCT
fsr-3419	400	1	for	for	ADP
fsr-3419	400	2	case	case	NOUN
fsr-3419	400	3	4	4	NUM
fsr-3419	400	4	in	in	ADP
fsr-3419	400	5	the	the	DET
fsr-3419	400	6	upper	upper	ADJ
fsr-3419	400	7	right	right	ADJ
fsr-3419	400	8	panel	panel	NOUN
fsr-3419	400	9	of	of	ADP
fsr-3419	400	10	fig	fig	NOUN
fsr-3419	400	11	.	.	PUNCT
fsr-3419	401	1	7	7	NUM
fsr-3419	401	2	,	,	PUNCT
fsr-3419	401	3	we	we	PRON
fsr-3419	401	4	have	have	AUX
fsr-3419	401	5	known	know	VERB
fsr-3419	401	6	,	,	PUNCT
fsr-3419	401	7	fixed	fix	VERB
fsr-3419	401	8	sources	source	NOUN
fsr-3419	401	9	that	that	PRON
fsr-3419	401	10	create	create	VERB
fsr-3419	401	11	l	l	NOUN
fsr-3419	401	12	tð	tð	ADP
fsr-3419	401	13	þ	þ	PROPN
fsr-3419	401	14	and	and	CCONJ
fsr-3419	401	15	u	u	PROPN
fsr-3419	401	16	tð	tð	ADP
fsr-3419	401	17	þ	þ	NOUN
fsr-3419	401	18	at	at	ADP
fsr-3419	401	19	the	the	DET
fsr-3419	401	20	bottom	bottom	NOUN
fsr-3419	401	21	and	and	CCONJ
fsr-3419	401	22	the	the	DET
fsr-3419	401	23	top	top	NOUN
fsr-3419	401	24	,	,	PUNCT
fsr-3419	401	25	respectively	respectively	ADV
fsr-3419	401	26	,	,	PUNCT
fsr-3419	401	27	of	of	ADP
fsr-3419	401	28	the	the	DET
fsr-3419	401	29	consumption	consumption	NOUN
fsr-3419	401	30	bars	bar	NOUN
fsr-3419	401	31	.	.	PUNCT
fsr-3419	402	1	in	in	ADP
fsr-3419	402	2	this	this	DET
fsr-3419	402	3	case	case	NOUN
fsr-3419	402	4	,	,	PUNCT
fsr-3419	402	5	wtda	wtda	VERB
fsr-3419	402	6	tdeathð	tdeathð	NOUN
fsr-3419	402	7	þ	þ	PROPN
fsr-3419	402	8	,	,	PUNCT
fsr-3419	402	9	wroth	wroth	NOUN
fsr-3419	402	10	tdeathð	tdeathð	NOUN
fsr-3419	402	11	þ	þ	PROPN
fsr-3419	402	12	,	,	PUNCT
fsr-3419	402	13	and	and	CCONJ
fsr-3419	402	14	wts	wts	PROPN
fsr-3419	402	15	tdeathð	tdeathð	NOUN
fsr-3419	402	16	þ	þ	PROPN
fsr-3419	402	17	are	be	AUX
fsr-3419	402	18	all	all	PRON
fsr-3419	402	19	non	non	ADJ
fsr-3419	402	20	-	-	ADJ
fsr-3419	402	21	zero	zero	NUM
fsr-3419	402	22	,	,	PUNCT
fsr-3419	402	23	so	so	SCONJ
fsr-3419	402	24	the	the	DET
fsr-3419	402	25	tda	tda	NOUN
fsr-3419	402	26	stays	stay	VERB
fsr-3419	402	27	below	below	ADP
fsr-3419	402	28	hheir	hheir	NOUN
fsr-3419	402	29	and	and	CCONJ
fsr-3419	402	30	the	the	DET
fsr-3419	402	31	roth	roth	NOUN
fsr-3419	402	32	stays	stay	VERB
fsr-3419	402	33	above	above	ADP
fsr-3419	402	34	hheir	hheir	NOUN
fsr-3419	402	35	.	.	PUNCT
fsr-3419	403	1	up	up	ADP
fsr-3419	403	2	through	through	ADP
fsr-3419	403	3	year	year	NOUN
fsr-3419	403	4	18	18	NUM
fsr-3419	403	5	,	,	PUNCT
fsr-3419	403	6	there	there	PRON
fsr-3419	403	7	is	be	VERB
fsr-3419	403	8	a	a	DET
fsr-3419	403	9	stronger	strong	ADJ
fsr-3419	403	10	case	case	NOUN
fsr-3419	403	11	to	to	PART
fsr-3419	403	12	use	use	VERB
fsr-3419	403	13	taxable	taxable	ADJ
fsr-3419	403	14	stock	stock	NOUN
fsr-3419	403	15	instead	instead	ADV
fsr-3419	403	16	of	of	ADP
fsr-3419	403	17	the	the	DET
fsr-3419	403	18	roth	roth	NOUN
fsr-3419	403	19	.	.	PUNCT
fsr-3419	404	1	that	that	PRON
fsr-3419	404	2	is	be	AUX
fsr-3419	404	3	,	,	PUNCT
fsr-3419	404	4	during	during	ADP
fsr-3419	404	5	this	this	DET
fsr-3419	404	6	period	period	NOUN
fsr-3419	404	7	,	,	PUNCT
fsr-3419	404	8	the	the	DET
fsr-3419	404	9	forgiveness	forgiveness	NOUN
fsr-3419	404	10	of	of	ADP
fsr-3419	404	11	capital	capital	NOUN
fsr-3419	404	12	gains	gain	NOUN
fsr-3419	404	13	for	for	ADP
fsr-3419	404	14	taxable	taxable	ADJ
fsr-3419	404	15	stock	stock	NOUN
fsr-3419	404	16	when	when	SCONJ
fsr-3419	404	17	the	the	DET
fsr-3419	404	18	retiree	retiree	NOUN
fsr-3419	404	19	dies	die	VERB
fsr-3419	404	20	are	be	AUX
fsr-3419	404	21	a	a	DET
fsr-3419	404	22	weaker	weak	ADJ
fsr-3419	404	23	effect	effect	NOUN
fsr-3419	404	24	than	than	ADP
fsr-3419	404	25	the	the	DET
fsr-3419	404	26	erosive	erosive	ADJ
fsr-3419	404	27	effects	effect	NOUN
fsr-3419	404	28	of	of	ADP
fsr-3419	404	29	dividend	dividend	NOUN
fsr-3419	404	30	taxes	taxis	NOUN
fsr-3419	404	31	and	and	CCONJ
fsr-3419	404	32	the	the	DET
fsr-3419	404	33	inability	inability	NOUN
fsr-3419	404	34	to	to	PART
fsr-3419	404	35	shield	shield	VERB
fsr-3419	404	36	the	the	DET
fsr-3419	404	37	heir	heir	NOUN
fsr-3419	404	38	’s	’s	PART
fsr-3419	404	39	subsequent	subsequent	ADJ
fsr-3419	404	40	gains	gain	NOUN
fsr-3419	404	41	from	from	ADP
fsr-3419	404	42	taxes	taxis	NOUN
fsr-3419	404	43	.	.	PUNCT
fsr-3419	405	1	starting	start	VERB
fsr-3419	405	2	in	in	ADP
fsr-3419	405	3	year	year	NOUN
fsr-3419	405	4	19	19	NUM
fsr-3419	405	5	,	,	PUNCT
fsr-3419	405	6	the	the	DET
fsr-3419	405	7	forgiveness	forgiveness	NOUN
fsr-3419	405	8	of	of	ADP
fsr-3419	405	9	capital	capital	NOUN
fsr-3419	405	10	gains	gain	NOUN
fsr-3419	405	11	for	for	ADP
fsr-3419	405	12	taxable	taxable	ADJ
fsr-3419	405	13	stock	stock	NOUN
fsr-3419	405	14	becomes	become	VERB
fsr-3419	405	15	the	the	DET
fsr-3419	405	16	stronger	strong	ADJ
fsr-3419	405	17	factor	factor	NOUN
fsr-3419	405	18	,	,	PUNCT
fsr-3419	405	19	making	make	VERB
fsr-3419	405	20	using	use	VERB
fsr-3419	405	21	the	the	DET
fsr-3419	405	22	roth	roth	NOUN
fsr-3419	405	23	preferable	preferable	ADJ
fsr-3419	405	24	to	to	ADP
fsr-3419	405	25	using	use	VERB
fsr-3419	405	26	taxable	taxable	ADJ
fsr-3419	405	27	stock	stock	NOUN
fsr-3419	405	28	,	,	PUNCT
fsr-3419	405	29	so	so	ADV
fsr-3419	405	30	,	,	PUNCT
fsr-3419	405	31	starting	start	VERB
fsr-3419	405	32	in	in	ADP
fsr-3419	405	33	year	year	NOUN
fsr-3419	405	34	19	19	NUM
fsr-3419	405	35	,	,	PUNCT
fsr-3419	405	36	only	only	ADV
fsr-3419	405	37	dividends	dividend	NOUN
fsr-3419	405	38	are	be	AUX
fsr-3419	405	39	consumed	consume	VERB
fsr-3419	405	40	from	from	ADP
fsr-3419	405	41	the	the	DET
fsr-3419	405	42	taxable	taxable	ADJ
fsr-3419	405	43	stock	stock	NOUN
fsr-3419	405	44	account	account	NOUN
fsr-3419	405	45	,	,	PUNCT
fsr-3419	405	46	as	as	SCONJ
fsr-3419	405	47	required	require	VERB
fsr-3419	405	48	by	by	ADP
fsr-3419	405	49	guiding	guide	VERB
fsr-3419	405	50	principle	principle	NOUN
fsr-3419	405	51	4	4	NUM
fsr-3419	405	52	.	.	PUNCT
fsr-3419	405	53	similarly	similarly	ADV
fsr-3419	405	54	,	,	PUNCT
fsr-3419	405	55	up	up	ADV
fsr-3419	405	56	through	through	ADP
fsr-3419	405	57	year	year	NOUN
fsr-3419	405	58	8	8	NUM
fsr-3419	405	59	,	,	PUNCT
fsr-3419	405	60	there	there	PRON
fsr-3419	405	61	is	be	VERB
fsr-3419	405	62	a	a	DET
fsr-3419	405	63	stronger	strong	ADJ
fsr-3419	405	64	case	case	NOUN
fsr-3419	405	65	to	to	PART
fsr-3419	405	66	use	use	VERB
fsr-3419	405	67	taxable	taxable	ADJ
fsr-3419	405	68	stock	stock	NOUN
fsr-3419	405	69	instead	instead	ADV
fsr-3419	405	70	of	of	ADP
fsr-3419	405	71	the	the	DET
fsr-3419	405	72	tda	tda	NOUN
fsr-3419	405	73	in	in	ADP
fsr-3419	405	74	the	the	DET
fsr-3419	405	75	12	12	NUM
fsr-3419	405	76	%	%	NOUN
fsr-3419	405	77	tax	tax	NOUN
fsr-3419	405	78	bracket	bracket	NOUN
fsr-3419	405	79	,	,	PUNCT
fsr-3419	405	80	but	but	CCONJ
fsr-3419	405	81	,	,	PUNCT
fsr-3419	405	82	starting	start	VERB
fsr-3419	405	83	in	in	ADP
fsr-3419	405	84	year	year	NOUN
fsr-3419	405	85	9	9	NUM
fsr-3419	405	86	,	,	PUNCT
fsr-3419	405	87	this	this	DET
fsr-3419	405	88	preference	preference	NOUN
fsr-3419	405	89	reverses	reverse	VERB
fsr-3419	405	90	.	.	PUNCT
fsr-3419	406	1	note	note	NOUN
fsr-3419	406	2	that	that	SCONJ
fsr-3419	406	3	appendix	appendix	VERB
fsr-3419	406	4	5	5	NUM
fsr-3419	406	5	of	of	ADP
fsr-3419	406	6	dilellio	dilellio	NOUN
fsr-3419	406	7	and	and	CCONJ
fsr-3419	406	8	ostrov	ostrov	NOUN
fsr-3419	406	9	(	(	PUNCT
fsr-3419	406	10	2018	2018	NUM
fsr-3419	406	11	)	)	PUNCT
fsr-3419	406	12	contains	contain	VERB
fsr-3419	406	13	a	a	DET
fsr-3419	406	14	table	table	NOUN
fsr-3419	406	15	with	with	ADP
fsr-3419	406	16	the	the	DET
fsr-3419	406	17	specific	specific	ADJ
fsr-3419	406	18	values	value	NOUN
fsr-3419	406	19	for	for	ADP
fsr-3419	406	20	the	the	DET
fsr-3419	406	21	annual	annual	ADJ
fsr-3419	406	22	consumption	consumption	NOUN
fsr-3419	406	23	and	and	CCONJ
fsr-3419	406	24	remaining	remain	VERB
fsr-3419	406	25	balances	balance	NOUN
fsr-3419	406	26	that	that	PRON
fsr-3419	406	27	correspond	correspond	VERB
fsr-3419	406	28	to	to	ADP
fsr-3419	406	29	the	the	DET
fsr-3419	406	30	graph	graph	NOUN
fsr-3419	406	31	for	for	ADP
fsr-3419	406	32	case	case	NOUN
fsr-3419	406	33	4	4	NUM
fsr-3419	406	34	,	,	PUNCT
fsr-3419	406	35	as	as	SCONJ
fsr-3419	406	36	displayed	display	VERB
fsr-3419	406	37	in	in	ADP
fsr-3419	406	38	fig	fig	NOUN
fsr-3419	406	39	.	.	PUNCT
fsr-3419	407	1	7	7	X
fsr-3419	407	2	.	.	X
fsr-3419	407	3	from	from	ADP
fsr-3419	407	4	an	an	DET
fsr-3419	407	5	economic	economic	ADJ
fsr-3419	407	6	point	point	NOUN
fsr-3419	407	7	of	of	ADP
fsr-3419	407	8	view	view	NOUN
fsr-3419	407	9	,	,	PUNCT
fsr-3419	407	10	c	c	PROPN
fsr-3419	407	11	tð	tð	PROPN
fsr-3419	407	12	þ	þ	PROPN
fsr-3419	407	13	,	,	PUNCT
fsr-3419	407	14	l	l	PROPN
fsr-3419	407	15	tð	tð	PROPN
fsr-3419	407	16	þ	þ	PROPN
fsr-3419	407	17	,	,	PUNCT
fsr-3419	407	18	and	and	CCONJ
fsr-3419	407	19	u	u	NOUN
fsr-3419	407	20	tð	tð	AUX
fsr-3419	407	21	þ	þ	PROPN
fsr-3419	407	22	generally	generally	ADV
fsr-3419	407	23	exhibit	exhibit	VERB
fsr-3419	407	24	exponential	exponential	ADJ
fsr-3419	407	25	growth	growth	NOUN
fsr-3419	407	26	or	or	CCONJ
fsr-3419	407	27	decay	decay	NOUN
fsr-3419	407	28	.	.	PUNCT
fsr-3419	408	1	for	for	ADP
fsr-3419	408	2	example	example	NOUN
fsr-3419	408	3	,	,	PUNCT
fsr-3419	408	4	c	c	PROPN
fsr-3419	408	5	tð	tð	ADP
fsr-3419	408	6	þ	þ	PROPN
fsr-3419	408	7	may	may	AUX
fsr-3419	408	8	need	need	VERB
fsr-3419	408	9	to	to	PART
fsr-3419	408	10	grow	grow	VERB
fsr-3419	408	11	faster	fast	ADV
fsr-3419	408	12	than	than	SCONJ
fsr-3419	408	13	inflation	inflation	NOUN
fsr-3419	408	14	to	to	PART
fsr-3419	408	15	accommodate	accommodate	VERB
fsr-3419	408	16	increased	increase	VERB
fsr-3419	408	17	medical	medical	ADJ
fsr-3419	408	18	needs	need	NOUN
fsr-3419	408	19	;	;	PUNCT
fsr-3419	408	20	l	l	NOUN
fsr-3419	408	21	tð	tð	ADP
fsr-3419	408	22	þ	þ	PROPN
fsr-3419	408	23	may	may	AUX
fsr-3419	408	24	represent	represent	VERB
fsr-3419	408	25	part	part	ADJ
fsr-3419	408	26	-	-	PUNCT
fsr-3419	408	27	time	time	NOUN
fsr-3419	408	28	work	work	NOUN
fsr-3419	408	29	that	that	PRON
fsr-3419	408	30	decreases	decrease	VERB
fsr-3419	408	31	over	over	ADP
fsr-3419	408	32	time	time	NOUN
fsr-3419	408	33	after	after	ADP
fsr-3419	408	34	retiring	retire	VERB
fsr-3419	408	35	;	;	PUNCT
fsr-3419	408	36	or	or	CCONJ
fsr-3419	408	37	u	u	NOUN
fsr-3419	408	38	tð	tð	ADP
fsr-3419	408	39	þ	þ	PROPN
fsr-3419	408	40	may	may	AUX
fsr-3419	408	41	be	be	AUX
fsr-3419	408	42	a	a	DET
fsr-3419	408	43	tax	tax	NOUN
fsr-3419	408	44	-	-	PUNCT
fsr-3419	408	45	free	free	ADJ
fsr-3419	408	46	pension	pension	NOUN
fsr-3419	408	47	that	that	PRON
fsr-3419	408	48	grows	grow	VERB
fsr-3419	408	49	with	with	ADP
fsr-3419	408	50	inflation	inflation	NOUN
fsr-3419	408	51	and	and	CCONJ
fsr-3419	408	52	is	be	AUX
fsr-3419	408	53	therefore	therefore	ADV
fsr-3419	408	54	constant	constant	ADJ
fsr-3419	408	55	j.	j.	PROPN
fsr-3419	408	56	dilellio	dilellio	PROPN
fsr-3419	408	57	,	,	PUNCT
fsr-3419	408	58	d.	d.	PROPN
fsr-3419	408	59	ostrov	ostrov	PROPN
fsr-3419	408	60	/	/	SYM
fsr-3419	408	61	financial	financial	ADJ
fsr-3419	408	62	services	service	NOUN
fsr-3419	408	63	review	review	VERB
fsr-3419	408	64	28	28	NUM
fsr-3419	408	65	(	(	PUNCT
fsr-3419	408	66	2020	2020	NUM
fsr-3419	408	67	)	)	PUNCT
fsr-3419	408	68	67–95	67–95	NUM
fsr-3419	408	69	85	85	NUM
fsr-3419	408	70	in	in	ADP
fsr-3419	408	71	real	real	ADJ
fsr-3419	408	72	dollars	dollar	NOUN
fsr-3419	408	73	.	.	PUNCT
fsr-3419	409	1	however	however	ADV
fsr-3419	409	2	,	,	PUNCT
fsr-3419	409	3	this	this	DET
fsr-3419	409	4	restriction	restriction	NOUN
fsr-3419	409	5	to	to	ADP
fsr-3419	409	6	exponential	exponential	ADJ
fsr-3419	409	7	models	model	NOUN
fsr-3419	409	8	is	be	AUX
fsr-3419	409	9	only	only	ADV
fsr-3419	409	10	for	for	ADP
fsr-3419	409	11	economic	economic	ADJ
fsr-3419	409	12	reasons	reason	NOUN
fsr-3419	409	13	.	.	PUNCT
fsr-3419	410	1	our	our	PRON
fsr-3419	410	2	algorithm	algorithm	NOUN
fsr-3419	410	3	is	be	AUX
fsr-3419	410	4	capable	capable	ADJ
fsr-3419	410	5	of	of	ADP
fsr-3419	410	6	handling	handle	VERB
fsr-3419	410	7	any	any	DET
fsr-3419	410	8	functions	function	NOUN
fsr-3419	410	9	for	for	ADP
fsr-3419	410	10	c	c	PROPN
fsr-3419	410	11	tð	tð	PROPN
fsr-3419	410	12	þ	þ	PROPN
fsr-3419	410	13	,	,	PUNCT
fsr-3419	410	14	l	l	PROPN
fsr-3419	410	15	tð	tð	PROPN
fsr-3419	410	16	þ	þ	PROPN
fsr-3419	410	17	,	,	PUNCT
fsr-3419	410	18	and	and	CCONJ
fsr-3419	410	19	u	u	NOUN
fsr-3419	410	20	tð	tð	ADP
fsr-3419	410	21	þ	þ	NOUN
fsr-3419	410	22	that	that	SCONJ
fsr-3419	410	23	we	we	PRON
fsr-3419	410	24	wish	wish	VERB
fsr-3419	410	25	to	to	PART
fsr-3419	410	26	model	model	VERB
fsr-3419	410	27	.	.	PUNCT
fsr-3419	411	1	case	case	NOUN
fsr-3419	411	2	7	7	NUM
fsr-3419	411	3	in	in	ADP
fsr-3419	411	4	the	the	DET
fsr-3419	411	5	lower	low	ADJ
fsr-3419	411	6	panel	panel	NOUN
fsr-3419	411	7	of	of	ADP
fsr-3419	411	8	fig	fig	NOUN
fsr-3419	411	9	.	.	PUNCT
fsr-3419	412	1	7	7	NUM
fsr-3419	412	2	,	,	PUNCT
fsr-3419	412	3	for	for	ADP
fsr-3419	412	4	example	example	NOUN
fsr-3419	412	5	,	,	PUNCT
fsr-3419	412	6	uses	use	VERB
fsr-3419	412	7	non	non	ADJ
fsr-3419	412	8	-	-	ADJ
fsr-3419	412	9	exponential	exponential	ADJ
fsr-3419	412	10	functions	function	NOUN
fsr-3419	412	11	for	for	ADP
fsr-3419	412	12	all	all	DET
fsr-3419	412	13	three	three	NUM
fsr-3419	412	14	.	.	PUNCT
fsr-3419	413	1	7.2	7.2	NUM
fsr-3419	413	2	.	.	PUNCT
fsr-3419	413	3	comparison	comparison	NOUN
fsr-3419	413	4	of	of	ADP
fsr-3419	413	5	our	our	PRON
fsr-3419	413	6	results	result	NOUN
fsr-3419	413	7	with	with	ADP
fsr-3419	413	8	the	the	DET
fsr-3419	413	9	naı̈ve	naı̈ve	PROPN
fsr-3419	413	10	and	and	CCONJ
fsr-3419	413	11	informed	informed	ADJ
fsr-3419	413	12	strategies	strategy	NOUN
fsr-3419	413	13	in	in	ADP
fsr-3419	413	14	the	the	DET
fsr-3419	413	15	introduction	introduction	NOUN
fsr-3419	413	16	,	,	PUNCT
fsr-3419	413	17	we	we	PRON
fsr-3419	413	18	discussed	discuss	VERB
fsr-3419	413	19	previous	previous	ADJ
fsr-3419	413	20	common	common	ADJ
fsr-3419	413	21	strategies	strategy	NOUN
fsr-3419	413	22	non	non	ADJ
fsr-3419	413	23	-	-	ADJ
fsr-3419	413	24	academics	academic	NOUN
fsr-3419	413	25	and	and	CCONJ
fsr-3419	413	26	academics	academic	NOUN
fsr-3419	413	27	have	have	AUX
fsr-3419	413	28	used	use	VERB
fsr-3419	413	29	for	for	ADP
fsr-3419	413	30	drawing	draw	VERB
fsr-3419	413	31	down	down	ADP
fsr-3419	413	32	funds	fund	NOUN
fsr-3419	413	33	in	in	ADP
fsr-3419	413	34	retirement	retirement	NOUN
fsr-3419	413	35	,	,	PUNCT
fsr-3419	413	36	which	which	PRON
fsr-3419	413	37	horan	horan	PROPN
fsr-3419	413	38	called	call	VERB
fsr-3419	413	39	naı̈ve	naı̈ve	PROPN
fsr-3419	413	40	and	and	CCONJ
fsr-3419	413	41	informed	informed	ADJ
fsr-3419	413	42	strategies	strategy	NOUN
fsr-3419	413	43	.	.	PUNCT
fsr-3419	414	1	in	in	ADP
fsr-3419	414	2	all	all	PRON
fsr-3419	414	3	of	of	ADP
fsr-3419	414	4	these	these	DET
fsr-3419	414	5	strategies	strategy	NOUN
fsr-3419	414	6	,	,	PUNCT
fsr-3419	414	7	rmds	rmds	NOUN
fsr-3419	414	8	from	from	ADP
fsr-3419	414	9	the	the	DET
fsr-3419	414	10	tda	tda	NOUN
fsr-3419	414	11	are	be	AUX
fsr-3419	414	12	first	first	ADV
fsr-3419	414	13	satisfied	satisfied	ADJ
fsr-3419	414	14	.	.	PUNCT
fsr-3419	415	1	in	in	ADP
fsr-3419	415	2	naı̈ve	naı̈ve	PROPN
fsr-3419	415	3	strategy	strategy	NOUN
fsr-3419	415	4	1	1	NUM
fsr-3419	415	5	,	,	PUNCT
fsr-3419	415	6	the	the	DET
fsr-3419	415	7	retiree	retiree	NOUN
fsr-3419	415	8	then	then	ADV
fsr-3419	415	9	drains	drain	VERB
fsr-3419	415	10	the	the	DET
fsr-3419	415	11	taxable	taxable	ADJ
fsr-3419	415	12	stock	stock	NOUN
fsr-3419	415	13	account	account	NOUN
fsr-3419	415	14	,	,	PUNCT
fsr-3419	415	15	followed	follow	VERB
fsr-3419	415	16	by	by	ADP
fsr-3419	415	17	the	the	DET
fsr-3419	415	18	tda	tda	NOUN
fsr-3419	415	19	,	,	PUNCT
fsr-3419	415	20	and	and	CCONJ
fsr-3419	415	21	finally	finally	ADV
fsr-3419	415	22	the	the	DET
fsr-3419	415	23	roth	roth	PROPN
fsr-3419	415	24	.	.	PUNCT
fsr-3419	416	1	in	in	ADP
fsr-3419	416	2	naı̈ve	naı̈ve	PROPN
fsr-3419	416	3	strategy	strategy	NOUN
fsr-3419	416	4	2	2	NUM
fsr-3419	416	5	,	,	PUNCT
fsr-3419	416	6	the	the	DET
fsr-3419	416	7	retiree	retiree	NOUN
fsr-3419	416	8	then	then	ADV
fsr-3419	416	9	drains	drain	VERB
fsr-3419	416	10	the	the	DET
fsr-3419	416	11	taxable	taxable	ADJ
fsr-3419	416	12	stock	stock	NOUN
fsr-3419	416	13	account	account	NOUN
fsr-3419	416	14	,	,	PUNCT
fsr-3419	416	15	followed	follow	VERB
fsr-3419	416	16	by	by	ADP
fsr-3419	416	17	the	the	DET
fsr-3419	416	18	roth	roth	NOUN
fsr-3419	416	19	,	,	PUNCT
fsr-3419	416	20	and	and	CCONJ
fsr-3419	416	21	finally	finally	ADV
fsr-3419	416	22	the	the	DET
fsr-3419	416	23	tda	tda	PROPN
fsr-3419	416	24	.	.	PUNCT
fsr-3419	417	1	in	in	ADP
fsr-3419	417	2	an	an	DET
fsr-3419	417	3	informed	informed	ADJ
fsr-3419	417	4	strategy	strategy	NOUN
fsr-3419	417	5	,	,	PUNCT
fsr-3419	417	6	the	the	DET
fsr-3419	417	7	retiree	retiree	NOUN
fsr-3419	417	8	drains	drain	VERB
fsr-3419	417	9	the	the	DET
fsr-3419	417	10	tda	tda	NOUN
fsr-3419	417	11	up	up	ADP
fsr-3419	417	12	to	to	ADP
fsr-3419	417	13	the	the	DET
fsr-3419	417	14	top	top	NOUN
fsr-3419	417	15	of	of	ADP
fsr-3419	417	16	one	one	NUM
fsr-3419	417	17	of	of	ADP
fsr-3419	417	18	the	the	DET
fsr-3419	417	19	tax	tax	NOUN
fsr-3419	417	20	brackets	bracket	NOUN
fsr-3419	417	21	,	,	PUNCT
fsr-3419	417	22	and	and	CCONJ
fsr-3419	417	23	then	then	ADV
fsr-3419	417	24	fills	fill	VERB
fsr-3419	417	25	any	any	DET
fsr-3419	417	26	excess	excess	ADJ
fsr-3419	417	27	consumption	consumption	NOUN
fsr-3419	417	28	needs	need	NOUN
fsr-3419	417	29	by	by	ADP
fsr-3419	417	30	first	first	ADV
fsr-3419	417	31	liquidating	liquidate	VERB
fsr-3419	417	32	the	the	DET
fsr-3419	417	33	taxable	taxable	ADJ
fsr-3419	417	34	stock	stock	NOUN
fsr-3419	417	35	account	account	NOUN
fsr-3419	417	36	,	,	PUNCT
fsr-3419	417	37	followed	follow	VERB
fsr-3419	417	38	by	by	ADP
fsr-3419	417	39	the	the	DET
fsr-3419	417	40	roth	roth	NOUN
fsr-3419	417	41	,	,	PUNCT
fsr-3419	417	42	and	and	CCONJ
fsr-3419	417	43	finally	finally	ADV
fsr-3419	417	44	the	the	DET
fsr-3419	417	45	tda	tda	NOUN
fsr-3419	417	46	if	if	SCONJ
fsr-3419	417	47	it	it	PRON
fsr-3419	417	48	has	have	AUX
fsr-3419	417	49	not	not	PART
fsr-3419	417	50	fig	fig	VERB
fsr-3419	417	51	.	.	PUNCT
fsr-3419	418	1	7	7	X
fsr-3419	418	2	.	.	X
fsr-3419	418	3	algorithm	algorithm	NOUN
fsr-3419	418	4	results	result	NOUN
fsr-3419	418	5	.	.	PUNCT
fsr-3419	419	1	upper	upper	ADJ
fsr-3419	419	2	left	left	ADJ
fsr-3419	419	3	panel	panel	NOUN
fsr-3419	419	4	:	:	PUNCT
fsr-3419	419	5	case	case	NOUN
fsr-3419	419	6	3	3	NUM
fsr-3419	419	7	.	.	PUNCT
fsr-3419	419	8	upper	upper	ADJ
fsr-3419	419	9	right	right	ADJ
fsr-3419	419	10	panel	panel	NOUN
fsr-3419	419	11	:	:	PUNCT
fsr-3419	419	12	case	case	NOUN
fsr-3419	419	13	4	4	NUM
fsr-3419	419	14	.	.	PUNCT
fsr-3419	420	1	lower	low	ADJ
fsr-3419	420	2	panel	panel	NOUN
fsr-3419	420	3	:	:	PUNCT
fsr-3419	420	4	case	case	NOUN
fsr-3419	420	5	7	7	NUM
fsr-3419	420	6	.	.	SYM
fsr-3419	420	7	86	86	NUM
fsr-3419	420	8	j.	j.	PROPN
fsr-3419	420	9	dilellio	dilellio	PROPN
fsr-3419	420	10	,	,	PUNCT
fsr-3419	420	11	d.	d.	PROPN
fsr-3419	420	12	ostrov	ostrov	PROPN
fsr-3419	420	13	/	/	SYM
fsr-3419	420	14	financial	financial	ADJ
fsr-3419	420	15	services	service	NOUN
fsr-3419	420	16	review	review	VERB
fsr-3419	420	17	28	28	NUM
fsr-3419	420	18	(	(	PUNCT
fsr-3419	420	19	2020	2020	NUM
fsr-3419	420	20	)	)	PUNCT
fsr-3419	420	21	67–95	67–95	NUM
fsr-3419	420	22	already	already	ADV
fsr-3419	420	23	been	be	AUX
fsr-3419	420	24	drained	drain	VERB
fsr-3419	420	25	.	.	PUNCT
fsr-3419	421	1	the	the	DET
fsr-3419	421	2	best	well	ADV
fsr-3419	421	3	informed	informed	ADJ
fsr-3419	421	4	strategy	strategy	NOUN
fsr-3419	421	5	selects	select	VERB
fsr-3419	421	6	the	the	DET
fsr-3419	421	7	tax	tax	NOUN
fsr-3419	421	8	bracket	bracket	NOUN
fsr-3419	421	9	with	with	ADP
fsr-3419	421	10	the	the	DET
fsr-3419	421	11	best	good	ADJ
fsr-3419	421	12	outcome	outcome	NOUN
fsr-3419	421	13	.	.	PUNCT
fsr-3419	422	1	our	our	PRON
fsr-3419	422	2	algorithm	algorithm	NOUN
fsr-3419	422	3	generates	generate	VERB
fsr-3419	422	4	results	result	NOUN
fsr-3419	422	5	that	that	PRON
fsr-3419	422	6	are	be	AUX
fsr-3419	422	7	superior	superior	ADJ
fsr-3419	422	8	or	or	CCONJ
fsr-3419	422	9	equal	equal	ADJ
fsr-3419	422	10	to	to	ADP
fsr-3419	422	11	those	those	PRON
fsr-3419	422	12	generated	generate	VERB
fsr-3419	422	13	by	by	ADP
fsr-3419	422	14	either	either	PRON
fsr-3419	422	15	of	of	ADP
fsr-3419	422	16	the	the	DET
fsr-3419	422	17	naı̈ve	naı̈ve	ADJ
fsr-3419	422	18	strategies	strategy	NOUN
fsr-3419	422	19	or	or	CCONJ
fsr-3419	422	20	the	the	DET
fsr-3419	422	21	best	well	ADV
fsr-3419	422	22	informed	informed	ADJ
fsr-3419	422	23	strategy	strategy	NOUN
fsr-3419	422	24	.	.	PUNCT
fsr-3419	423	1	this	this	PRON
fsr-3419	423	2	has	have	AUX
fsr-3419	423	3	held	hold	VERB
fsr-3419	423	4	in	in	ADP
fsr-3419	423	5	every	every	DET
fsr-3419	423	6	case	case	NOUN
fsr-3419	423	7	that	that	SCONJ
fsr-3419	423	8	we	we	PRON
fsr-3419	423	9	have	have	AUX
fsr-3419	423	10	run	run	VERB
fsr-3419	423	11	,	,	PUNCT
fsr-3419	423	12	including	include	VERB
fsr-3419	423	13	not	not	PART
fsr-3419	423	14	just	just	ADV
fsr-3419	423	15	the	the	DET
fsr-3419	423	16	cases	case	NOUN
fsr-3419	423	17	presented	present	VERB
fsr-3419	423	18	in	in	ADP
fsr-3419	423	19	this	this	DET
fsr-3419	423	20	paper	paper	NOUN
fsr-3419	423	21	,	,	PUNCT
fsr-3419	423	22	but	but	CCONJ
fsr-3419	423	23	also	also	ADV
fsr-3419	423	24	the	the	DET
fsr-3419	423	25	numerous	numerous	ADJ
fsr-3419	423	26	other	other	ADJ
fsr-3419	423	27	cases	case	NOUN
fsr-3419	423	28	we	we	PRON
fsr-3419	423	29	have	have	AUX
fsr-3419	423	30	run	run	VERB
fsr-3419	423	31	but	but	CCONJ
fsr-3419	423	32	not	not	PART
fsr-3419	423	33	included	include	VERB
fsr-3419	423	34	here	here	ADV
fsr-3419	423	35	for	for	ADP
fsr-3419	423	36	the	the	DET
fsr-3419	423	37	sake	sake	NOUN
fsr-3419	423	38	of	of	ADP
fsr-3419	423	39	space	space	NOUN
fsr-3419	423	40	.	.	PUNCT
fsr-3419	424	1	case	case	NOUN
fsr-3419	424	2	8	8	NUM
fsr-3419	424	3	,	,	PUNCT
fsr-3419	424	4	for	for	ADP
fsr-3419	424	5	example	example	NOUN
fsr-3419	424	6	,	,	PUNCT
fsr-3419	424	7	which	which	PRON
fsr-3419	424	8	is	be	AUX
fsr-3419	424	9	shown	show	VERB
fsr-3419	424	10	in	in	ADP
fsr-3419	424	11	fig	fig	NOUN
fsr-3419	424	12	.	.	PUNCT
fsr-3419	424	13	8	8	NUM
fsr-3419	424	14	,	,	PUNCT
fsr-3419	424	15	was	be	AUX
fsr-3419	424	16	produced	produce	VERB
fsr-3419	424	17	by	by	ADP
fsr-3419	424	18	considering	consider	VERB
fsr-3419	424	19	an	an	DET
fsr-3419	424	20	investor	investor	NOUN
fsr-3419	424	21	who	who	PRON
fsr-3419	424	22	had	have	VERB
fsr-3419	424	23	a	a	DET
fsr-3419	424	24	salary	salary	NOUN
fsr-3419	424	25	of	of	ADP
fsr-3419	424	26	$	$	SYM
fsr-3419	424	27	200,000	200,000	NUM
fsr-3419	424	28	and	and	CCONJ
fsr-3419	424	29	followed	follow	VERB
fsr-3419	424	30	two	two	NUM
fsr-3419	424	31	standard	standard	ADJ
fsr-3419	424	32	rules	rule	NOUN
fsr-3419	424	33	of	of	ADP
fsr-3419	424	34	thumb	thumb	NOUN
fsr-3419	424	35	for	for	ADP
fsr-3419	424	36	retirement	retirement	NOUN
fsr-3419	424	37	:	:	PUNCT
fsr-3419	424	38	(	(	PUNCT
fsr-3419	424	39	1	1	X
fsr-3419	424	40	)	)	PUNCT
fsr-3419	424	41	the	the	DET
fsr-3419	424	42	investor	investor	NOUN
fsr-3419	424	43	saved	save	VERB
fsr-3419	424	44	10	10	NUM
fsr-3419	424	45	times	time	NOUN
fsr-3419	424	46	their	their	PRON
fsr-3419	424	47	salary	salary	NOUN
fsr-3419	424	48	before	before	ADP
fsr-3419	424	49	retiring	retire	VERB
fsr-3419	424	50	,	,	PUNCT
fsr-3419	424	51	and	and	CCONJ
fsr-3419	424	52	(	(	PUNCT
fsr-3419	424	53	2	2	X
fsr-3419	424	54	)	)	PUNCT
fsr-3419	424	55	the	the	DET
fsr-3419	424	56	investor	investor	NOUN
fsr-3419	424	57	planned	plan	VERB
fsr-3419	424	58	on	on	ADP
fsr-3419	424	59	initially	initially	ADV
fsr-3419	424	60	spending	spend	VERB
fsr-3419	424	61	70	70	NUM
fsr-3419	424	62	%	%	NOUN
fsr-3419	424	63	of	of	ADP
fsr-3419	424	64	their	their	PRON
fsr-3419	424	65	salary	salary	NOUN
fsr-3419	424	66	during	during	ADP
fsr-3419	424	67	retirement.10	retirement.10	NOUN
fsr-3419	424	68	comparing	compare	VERB
fsr-3419	424	69	the	the	DET
fsr-3419	424	70	four	four	NUM
fsr-3419	424	71	strategies	strategy	NOUN
fsr-3419	424	72	,	,	PUNCT
fsr-3419	424	73	we	we	PRON
fsr-3419	424	74	find	find	VERB
fsr-3419	424	75	that	that	SCONJ
fsr-3419	424	76	the	the	DET
fsr-3419	424	77	size	size	NOUN
fsr-3419	424	78	of	of	ADP
fsr-3419	424	79	the	the	DET
fsr-3419	424	80	bequest	bequest	NOUN
fsr-3419	424	81	,	,	PUNCT
fsr-3419	424	82	wtotal	wtotal	ADJ
fsr-3419	424	83	tdeathð	tdeathð	NOUN
fsr-3419	424	84	þ	þ	PROPN
fsr-3419	424	85	,	,	PUNCT
fsr-3419	424	86	for	for	ADP
fsr-3419	424	87	our	our	PRON
fsr-3419	424	88	algorithm	algorithm	NOUN
fsr-3419	424	89	is	be	AUX
fsr-3419	424	90	highest	high	ADJ
fsr-3419	424	91	,	,	PUNCT
fsr-3419	424	92	followed	follow	VERB
fsr-3419	424	93	by	by	ADP
fsr-3419	424	94	the	the	DET
fsr-3419	424	95	best	well	ADV
fsr-3419	424	96	informed	informed	ADJ
fsr-3419	424	97	strategy	strategy	NOUN
fsr-3419	424	98	,	,	PUNCT
fsr-3419	424	99	naı̈ve	naı̈ve	ADJ
fsr-3419	424	100	strategy	strategy	NOUN
fsr-3419	424	101	1	1	NUM
fsr-3419	424	102	,	,	PUNCT
fsr-3419	424	103	and	and	CCONJ
fsr-3419	424	104	finally	finally	ADV
fsr-3419	424	105	,	,	PUNCT
fsr-3419	424	106	naı̈ve	naı̈ve	ADJ
fsr-3419	424	107	strategy	strategy	NOUN
fsr-3419	424	108	2	2	X
fsr-3419	424	109	.	.	PUNCT
fsr-3419	425	1	in	in	ADP
fsr-3419	425	2	table	table	NOUN
fsr-3419	425	3	2	2	NUM
fsr-3419	425	4	,	,	PUNCT
fsr-3419	425	5	we	we	PRON
fsr-3419	425	6	find	find	VERB
fsr-3419	425	7	similar	similar	ADJ
fsr-3419	425	8	results	result	NOUN
fsr-3419	425	9	for	for	ADP
fsr-3419	425	10	case	case	NOUN
fsr-3419	425	11	6	6	NUM
fsr-3419	425	12	and	and	CCONJ
fsr-3419	425	13	case	case	NOUN
fsr-3419	425	14	9	9	NUM
fsr-3419	425	15	,	,	PUNCT
fsr-3419	425	16	where	where	SCONJ
fsr-3419	425	17	we	we	PRON
fsr-3419	425	18	compare	compare	VERB
fsr-3419	425	19	optimal	optimal	ADJ
fsr-3419	425	20	portfolio	portfolio	NOUN
fsr-3419	425	21	longevity	longevity	NOUN
fsr-3419	425	22	instead	instead	ADV
fsr-3419	425	23	of	of	ADP
fsr-3419	425	24	bequest	bequest	NOUN
fsr-3419	425	25	size	size	NOUN
fsr-3419	425	26	.	.	PUNCT
fsr-3419	426	1	case	case	NOUN
fsr-3419	426	2	6	6	NUM
fsr-3419	426	3	was	be	AUX
fsr-3419	426	4	previously	previously	ADV
fsr-3419	426	5	presented	present	VERB
fsr-3419	426	6	in	in	ADP
fsr-3419	426	7	fig	fig	NOUN
fsr-3419	426	8	.	.	PUNCT
fsr-3419	427	1	6	6	NUM
fsr-3419	427	2	case	case	NOUN
fsr-3419	427	3	9	9	NUM
fsr-3419	427	4	fig	fig	NOUN
fsr-3419	427	5	.	.	PUNCT
fsr-3419	428	1	8	8	NUM
fsr-3419	428	2	.	.	X
fsr-3419	428	3	comparison	comparison	NOUN
fsr-3419	428	4	of	of	ADP
fsr-3419	428	5	naı̈ve	naı̈ve	ADJ
fsr-3419	428	6	strategy	strategy	NOUN
fsr-3419	428	7	1	1	NUM
fsr-3419	428	8	(	(	PUNCT
fsr-3419	428	9	upper	upper	ADJ
fsr-3419	428	10	left	left	ADJ
fsr-3419	428	11	panel	panel	NOUN
fsr-3419	428	12	)	)	PUNCT
fsr-3419	428	13	,	,	PUNCT
fsr-3419	428	14	naı̈ve	naı̈ve	ADJ
fsr-3419	428	15	strategy	strategy	NOUN
fsr-3419	428	16	2	2	NUM
fsr-3419	428	17	(	(	PUNCT
fsr-3419	428	18	upper	upper	ADJ
fsr-3419	428	19	right	right	ADJ
fsr-3419	428	20	panel	panel	NOUN
fsr-3419	428	21	)	)	PUNCT
fsr-3419	428	22	,	,	PUNCT
fsr-3419	428	23	the	the	DET
fsr-3419	428	24	best	well	ADV
fsr-3419	428	25	informed	informed	ADJ
fsr-3419	428	26	strategy	strategy	NOUN
fsr-3419	428	27	(	(	PUNCT
fsr-3419	428	28	lower	low	ADJ
fsr-3419	428	29	left	left	ADJ
fsr-3419	428	30	panel	panel	NOUN
fsr-3419	428	31	)	)	PUNCT
fsr-3419	428	32	,	,	PUNCT
fsr-3419	428	33	and	and	CCONJ
fsr-3419	428	34	the	the	DET
fsr-3419	428	35	strategy	strategy	NOUN
fsr-3419	428	36	generated	generate	VERB
fsr-3419	428	37	by	by	ADP
fsr-3419	428	38	our	our	PRON
fsr-3419	428	39	algorithm	algorithm	NOUN
fsr-3419	428	40	(	(	PUNCT
fsr-3419	428	41	lower	low	ADJ
fsr-3419	428	42	right	right	ADJ
fsr-3419	428	43	panel	panel	NOUN
fsr-3419	428	44	)	)	PUNCT
fsr-3419	428	45	.	.	PUNCT
fsr-3419	429	1	we	we	PRON
fsr-3419	429	2	note	note	VERB
fsr-3419	429	3	that	that	SCONJ
fsr-3419	429	4	the	the	DET
fsr-3419	429	5	best	well	ADV
fsr-3419	429	6	informed	informed	ADJ
fsr-3419	429	7	strategy	strategy	NOUN
fsr-3419	429	8	in	in	ADP
fsr-3419	429	9	this	this	DET
fsr-3419	429	10	case	case	NOUN
fsr-3419	429	11	fills	fill	VERB
fsr-3419	429	12	the	the	DET
fsr-3419	429	13	retiree	retiree	NOUN
fsr-3419	429	14	’s	’s	PART
fsr-3419	429	15	consumption	consumption	NOUN
fsr-3419	429	16	needs	need	VERB
fsr-3419	429	17	with	with	ADP
fsr-3419	429	18	tda	tda	NOUN
fsr-3419	429	19	money	money	NOUN
fsr-3419	429	20	up	up	ADP
fsr-3419	429	21	to	to	ADP
fsr-3419	429	22	the	the	DET
fsr-3419	429	23	top	top	NOUN
fsr-3419	429	24	of	of	ADP
fsr-3419	429	25	the	the	DET
fsr-3419	429	26	fourth	fourth	ADJ
fsr-3419	429	27	tax	tax	NOUN
fsr-3419	429	28	bracket	bracket	NOUN
fsr-3419	429	29	,	,	PUNCT
fsr-3419	429	30	which	which	PRON
fsr-3419	429	31	is	be	AUX
fsr-3419	429	32	the	the	DET
fsr-3419	429	33	24	24	NUM
fsr-3419	429	34	%	%	NOUN
fsr-3419	429	35	bracket	bracket	NOUN
fsr-3419	429	36	.	.	PUNCT
fsr-3419	430	1	j.	j.	PROPN
fsr-3419	430	2	dilellio	dilellio	PROPN
fsr-3419	430	3	,	,	PUNCT
fsr-3419	430	4	d.	d.	PROPN
fsr-3419	430	5	ostrov	ostrov	PROPN
fsr-3419	430	6	/	/	SYM
fsr-3419	430	7	financial	financial	ADJ
fsr-3419	430	8	services	service	NOUN
fsr-3419	430	9	review	review	VERB
fsr-3419	430	10	28	28	NUM
fsr-3419	430	11	(	(	PUNCT
fsr-3419	430	12	2020	2020	NUM
fsr-3419	430	13	)	)	PUNCT
fsr-3419	430	14	67–95	67–95	NUM
fsr-3419	430	15	87	87	NUM
fsr-3419	430	16	somewhat	somewhat	ADV
fsr-3419	430	17	resembles	resemble	VERB
fsr-3419	430	18	the	the	DET
fsr-3419	430	19	pictures	picture	NOUN
fsr-3419	430	20	for	for	ADP
fsr-3419	430	21	case	case	NOUN
fsr-3419	430	22	8	8	NUM
fsr-3419	430	23	in	in	ADP
fsr-3419	430	24	fig	fig	NOUN
fsr-3419	430	25	.	.	PUNCT
fsr-3419	431	1	8	8	NUM
fsr-3419	431	2	,	,	PUNCT
fsr-3419	431	3	although	although	SCONJ
fsr-3419	431	4	it	it	PRON
fsr-3419	431	5	applies	apply	VERB
fsr-3419	431	6	to	to	ADP
fsr-3419	431	7	an	an	DET
fsr-3419	431	8	individual	individual	NOUN
fsr-3419	431	9	with	with	ADP
fsr-3419	431	10	a	a	DET
fsr-3419	431	11	longer	long	ADJ
fsr-3419	431	12	time	time	NOUN
fsr-3419	431	13	horizon	horizon	NOUN
fsr-3419	431	14	,	,	PUNCT
fsr-3419	431	15	consumption	consumption	NOUN
fsr-3419	431	16	needs	need	VERB
fsr-3419	431	17	that	that	PRON
fsr-3419	431	18	only	only	ADV
fsr-3419	431	19	reach	reach	VERB
fsr-3419	431	20	into	into	ADP
fsr-3419	431	21	the	the	DET
fsr-3419	431	22	22	22	NUM
fsr-3419	431	23	%	%	NOUN
fsr-3419	431	24	tax	tax	NOUN
fsr-3419	431	25	bracket	bracket	NOUN
fsr-3419	431	26	,	,	PUNCT
fsr-3419	431	27	no	no	DET
fsr-3419	431	28	rmds	rmds	NOUN
fsr-3419	431	29	,	,	PUNCT
fsr-3419	431	30	and	and	CCONJ
fsr-3419	431	31	no	no	DET
fsr-3419	431	32	resources	resource	NOUN
fsr-3419	431	33	other	other	ADJ
fsr-3419	431	34	that	that	SCONJ
fsr-3419	431	35	the	the	DET
fsr-3419	431	36	tda	tda	PROPN
fsr-3419	431	37	,	,	PUNCT
fsr-3419	431	38	roth	roth	NOUN
fsr-3419	431	39	,	,	PUNCT
fsr-3419	431	40	and	and	CCONJ
fsr-3419	431	41	taxable	taxable	ADJ
fsr-3419	431	42	stock	stock	NOUN
fsr-3419	431	43	.	.	PUNCT
fsr-3419	432	1	for	for	ADP
fsr-3419	432	2	case	case	NOUN
fsr-3419	432	3	6	6	NUM
fsr-3419	432	4	,	,	PUNCT
fsr-3419	432	5	the	the	DET
fsr-3419	432	6	best	well	ADV
fsr-3419	432	7	informed	informed	ADJ
fsr-3419	432	8	strategy	strategy	NOUN
fsr-3419	432	9	fills	fill	VERB
fsr-3419	432	10	the	the	DET
fsr-3419	432	11	retiree	retiree	NOUN
fsr-3419	432	12	’s	’s	PART
fsr-3419	432	13	consumption	consumption	NOUN
fsr-3419	432	14	needs	need	VERB
fsr-3419	432	15	with	with	ADP
fsr-3419	432	16	tda	tda	NOUN
fsr-3419	432	17	money	money	NOUN
fsr-3419	432	18	up	up	ADP
fsr-3419	432	19	to	to	ADP
fsr-3419	432	20	the	the	DET
fsr-3419	432	21	top	top	NOUN
fsr-3419	432	22	of	of	ADP
fsr-3419	432	23	the	the	DET
fsr-3419	432	24	12	12	NUM
fsr-3419	432	25	%	%	NOUN
fsr-3419	432	26	bracket	bracket	NOUN
fsr-3419	432	27	.	.	PUNCT
fsr-3419	433	1	in	in	ADP
fsr-3419	433	2	case	case	NOUN
fsr-3419	433	3	9	9	NUM
fsr-3419	433	4	,	,	PUNCT
fsr-3419	433	5	the	the	DET
fsr-3419	433	6	best	well	ADV
fsr-3419	433	7	informed	informed	ADJ
fsr-3419	433	8	strategy	strategy	NOUN
fsr-3419	433	9	fills	fill	VERB
fsr-3419	433	10	up	up	ADP
fsr-3419	433	11	to	to	ADP
fsr-3419	433	12	the	the	DET
fsr-3419	433	13	top	top	NOUN
fsr-3419	433	14	of	of	ADP
fsr-3419	433	15	the	the	DET
fsr-3419	433	16	10	10	NUM
fsr-3419	433	17	%	%	NOUN
fsr-3419	433	18	bracket	bracket	NOUN
fsr-3419	433	19	with	with	ADP
fsr-3419	433	20	tda	tda	NOUN
fsr-3419	433	21	money	money	NOUN
fsr-3419	433	22	.	.	PUNCT
fsr-3419	434	1	as	as	SCONJ
fsr-3419	434	2	emphasized	emphasize	VERB
fsr-3419	434	3	in	in	ADP
fsr-3419	434	4	the	the	DET
fsr-3419	434	5	heading	heading	NOUN
fsr-3419	434	6	for	for	ADP
fsr-3419	434	7	table	table	NOUN
fsr-3419	434	8	2	2	NUM
fsr-3419	434	9	,	,	PUNCT
fsr-3419	434	10	the	the	DET
fsr-3419	434	11	calculations	calculation	NOUN
fsr-3419	434	12	throughout	throughout	ADP
fsr-3419	434	13	this	this	DET
fsr-3419	434	14	paper	paper	NOUN
fsr-3419	434	15	use	use	VERB
fsr-3419	434	16	the	the	DET
fsr-3419	434	17	2018	2018	NUM
fsr-3419	434	18	tax	tax	NOUN
fsr-3419	434	19	brackets	bracket	NOUN
fsr-3419	434	20	and	and	CCONJ
fsr-3419	434	21	tax	tax	NOUN
fsr-3419	434	22	rates	rate	NOUN
fsr-3419	434	23	passed	pass	VERB
fsr-3419	434	24	into	into	ADP
fsr-3419	434	25	law	law	NOUN
fsr-3419	434	26	by	by	ADP
fsr-3419	434	27	congress	congress	PROPN
fsr-3419	434	28	at	at	ADP
fsr-3419	434	29	the	the	DET
fsr-3419	434	30	end	end	NOUN
fsr-3419	434	31	of	of	ADP
fsr-3419	434	32	2017	2017	NUM
fsr-3419	434	33	.	.	PUNCT
fsr-3419	435	1	these	these	DET
fsr-3419	435	2	brackets	bracket	NOUN
fsr-3419	435	3	and	and	CCONJ
fsr-3419	435	4	rates	rate	NOUN
fsr-3419	435	5	are	be	AUX
fsr-3419	435	6	set	set	VERB
fsr-3419	435	7	to	to	PART
fsr-3419	435	8	revert	revert	VERB
fsr-3419	435	9	to	to	ADP
fsr-3419	435	10	the	the	DET
fsr-3419	435	11	previous	previous	ADJ
fsr-3419	435	12	2017	2017	NUM
fsr-3419	435	13	brackets	bracket	NOUN
fsr-3419	435	14	and	and	CCONJ
fsr-3419	435	15	rates	rate	NOUN
fsr-3419	435	16	in	in	ADP
fsr-3419	435	17	2025	2025	NUM
fsr-3419	435	18	if	if	SCONJ
fsr-3419	435	19	congress	congress	PROPN
fsr-3419	435	20	takes	take	VERB
fsr-3419	435	21	no	no	DET
fsr-3419	435	22	further	further	ADJ
fsr-3419	435	23	action	action	NOUN
fsr-3419	435	24	.	.	PUNCT
fsr-3419	436	1	it	it	PRON
fsr-3419	436	2	is	be	AUX
fsr-3419	436	3	easy	easy	ADJ
fsr-3419	436	4	to	to	PART
fsr-3419	436	5	modify	modify	VERB
fsr-3419	436	6	our	our	PRON
fsr-3419	436	7	algorithm	algorithm	NOUN
fsr-3419	436	8	to	to	PART
fsr-3419	436	9	use	use	VERB
fsr-3419	436	10	these	these	DET
fsr-3419	436	11	2017	2017	NUM
fsr-3419	436	12	brackets	bracket	NOUN
fsr-3419	436	13	and	and	CCONJ
fsr-3419	436	14	rates	rate	NOUN
fsr-3419	436	15	,	,	PUNCT
fsr-3419	436	16	which	which	PRON
fsr-3419	436	17	we	we	PRON
fsr-3419	436	18	have	have	AUX
fsr-3419	436	19	done	do	VERB
fsr-3419	436	20	for	for	ADP
fsr-3419	436	21	table	table	NOUN
fsr-3419	436	22	3	3	NUM
fsr-3419	436	23	.	.	PUNCT
fsr-3419	436	24	comparing	compare	VERB
fsr-3419	436	25	table	table	NOUN
fsr-3419	436	26	2	2	NUM
fsr-3419	436	27	and	and	CCONJ
fsr-3419	436	28	table	table	NOUN
fsr-3419	436	29	3	3	NUM
fsr-3419	436	30	demonstrates	demonstrate	VERB
fsr-3419	436	31	the	the	DET
fsr-3419	436	32	effect	effect	NOUN
fsr-3419	436	33	of	of	ADP
fsr-3419	436	34	the	the	DET
fsr-3419	436	35	2018	2018	NUM
fsr-3419	436	36	versus	versus	ADP
fsr-3419	436	37	2017	2017	NUM
fsr-3419	436	38	brackets	bracket	NOUN
fsr-3419	436	39	and	and	CCONJ
fsr-3419	436	40	rates	rate	NOUN
fsr-3419	436	41	on	on	ADP
fsr-3419	436	42	portfolio	portfolio	NOUN
fsr-3419	436	43	longevity	longevity	NOUN
fsr-3419	436	44	.	.	PUNCT
fsr-3419	437	1	for	for	ADP
fsr-3419	437	2	table	table	NOUN
fsr-3419	437	3	3	3	NUM
fsr-3419	437	4	,	,	PUNCT
fsr-3419	437	5	the	the	DET
fsr-3419	437	6	best	well	ADV
fsr-3419	437	7	informed	informed	ADJ
fsr-3419	437	8	strategy	strategy	NOUN
fsr-3419	437	9	fills	fill	VERB
fsr-3419	437	10	up	up	ADP
fsr-3419	437	11	to	to	ADP
fsr-3419	437	12	the	the	DET
fsr-3419	437	13	top	top	NOUN
fsr-3419	437	14	of	of	ADP
fsr-3419	437	15	the	the	DET
fsr-3419	437	16	12	12	NUM
fsr-3419	437	17	%	%	NOUN
fsr-3419	437	18	bracket	bracket	NOUN
fsr-3419	437	19	in	in	ADP
fsr-3419	437	20	case	case	NOUN
fsr-3419	437	21	6	6	NUM
fsr-3419	437	22	and	and	CCONJ
fsr-3419	437	23	the	the	DET
fsr-3419	437	24	10	10	NUM
fsr-3419	437	25	%	%	NOUN
fsr-3419	437	26	bracket	bracket	NOUN
fsr-3419	437	27	in	in	ADP
fsr-3419	437	28	case	case	NOUN
fsr-3419	437	29	9	9	NUM
fsr-3419	437	30	.	.	PUNCT
fsr-3419	438	1	as	as	ADP
fsr-3419	438	2	with	with	ADP
fsr-3419	438	3	table	table	NOUN
fsr-3419	438	4	2	2	NUM
fsr-3419	438	5	,	,	PUNCT
fsr-3419	438	6	these	these	PRON
fsr-3419	438	7	correspond	correspond	VERB
fsr-3419	438	8	to	to	ADP
fsr-3419	438	9	the	the	DET
fsr-3419	438	10	second	second	ADV
fsr-3419	438	11	lowest	low	ADJ
fsr-3419	438	12	and	and	CCONJ
fsr-3419	438	13	the	the	DET
fsr-3419	438	14	lowest	low	ADJ
fsr-3419	438	15	tax	tax	NOUN
fsr-3419	438	16	brackets	bracket	NOUN
fsr-3419	438	17	.	.	PUNCT
fsr-3419	439	1	7.3	7.3	NUM
fsr-3419	439	2	.	.	PUNCT
fsr-3419	440	1	sensitivity	sensitivity	NOUN
fsr-3419	440	2	analysis	analysis	NOUN
fsr-3419	440	3	we	we	PRON
fsr-3419	440	4	return	return	VERB
fsr-3419	440	5	to	to	PART
fsr-3419	440	6	case	case	NOUN
fsr-3419	440	7	4	4	NUM
fsr-3419	440	8	to	to	PART
fsr-3419	440	9	explore	explore	VERB
fsr-3419	440	10	how	how	SCONJ
fsr-3419	440	11	sensitive	sensitive	ADJ
fsr-3419	440	12	the	the	DET
fsr-3419	440	13	optimal	optimal	ADJ
fsr-3419	440	14	decisions	decision	NOUN
fsr-3419	440	15	are	be	AUX
fsr-3419	440	16	to	to	ADP
fsr-3419	440	17	changes	change	NOUN
fsr-3419	440	18	in	in	ADP
fsr-3419	440	19	the	the	DET
fsr-3419	440	20	underlying	underlie	VERB
fsr-3419	440	21	parameters	parameter	NOUN
fsr-3419	440	22	.	.	PUNCT
fsr-3419	441	1	recall	recall	VERB
fsr-3419	441	2	from	from	ADP
fsr-3419	441	3	the	the	DET
fsr-3419	441	4	withdrawals	withdrawal	NOUN
fsr-3419	441	5	shown	show	VERB
fsr-3419	441	6	in	in	ADP
fsr-3419	441	7	the	the	DET
fsr-3419	441	8	upper	upper	ADJ
fsr-3419	441	9	right	right	ADJ
fsr-3419	441	10	-	-	PUNCT
fsr-3419	441	11	hand	hand	NOUN
fsr-3419	441	12	panel	panel	NOUN
fsr-3419	441	13	in	in	ADP
fsr-3419	441	14	fig	fig	NOUN
fsr-3419	441	15	.	.	PUNCT
fsr-3419	442	1	7	7	NUM
fsr-3419	443	1	for	for	ADP
fsr-3419	443	2	case	case	NOUN
fsr-3419	443	3	4	4	NUM
fsr-3419	443	4	,	,	PUNCT
fsr-3419	443	5	that	that	SCONJ
fsr-3419	443	6	,	,	PUNCT
fsr-3419	443	7	within	within	ADP
fsr-3419	443	8	the	the	DET
fsr-3419	443	9	12	12	NUM
fsr-3419	443	10	%	%	NOUN
fsr-3419	443	11	tax	tax	NOUN
fsr-3419	443	12	bracket	bracket	NOUN
fsr-3419	443	13	,	,	PUNCT
fsr-3419	443	14	it	it	PRON
fsr-3419	443	15	is	be	AUX
fsr-3419	443	16	preferable	preferable	ADJ
fsr-3419	443	17	to	to	PART
fsr-3419	443	18	use	use	VERB
fsr-3419	443	19	taxable	taxable	ADJ
fsr-3419	443	20	stock	stock	NOUN
fsr-3419	443	21	instead	instead	ADV
fsr-3419	443	22	of	of	ADP
fsr-3419	443	23	tda	tda	NOUN
fsr-3419	443	24	money	money	NOUN
fsr-3419	443	25	in	in	ADP
fsr-3419	443	26	years	year	NOUN
fsr-3419	443	27	1–8	1–8	NUM
fsr-3419	443	28	when	when	SCONJ
fsr-3419	443	29	possible	possible	ADJ
fsr-3419	443	30	,	,	PUNCT
fsr-3419	443	31	although	although	SCONJ
fsr-3419	443	32	tda	tda	NOUN
fsr-3419	443	33	money	money	NOUN
fsr-3419	443	34	must	must	AUX
fsr-3419	443	35	still	still	ADV
fsr-3419	443	36	be	be	AUX
fsr-3419	443	37	used	use	VERB
fsr-3419	443	38	to	to	PART
fsr-3419	443	39	satisfy	satisfy	VERB
fsr-3419	443	40	tda	tda	NUM
fsr-3419	443	41	rmds	rmds	NOUN
fsr-3419	443	42	during	during	ADP
fsr-3419	443	43	these	these	DET
fsr-3419	443	44	years	year	NOUN
fsr-3419	443	45	.	.	PUNCT
fsr-3419	444	1	starting	start	VERB
fsr-3419	444	2	in	in	ADP
fsr-3419	444	3	year	year	NOUN
fsr-3419	444	4	9	9	NUM
fsr-3419	444	5	,	,	PUNCT
fsr-3419	444	6	the	the	DET
fsr-3419	444	7	situation	situation	NOUN
fsr-3419	444	8	switches	switch	VERB
fsr-3419	444	9	:	:	PUNCT
fsr-3419	444	10	using	use	VERB
fsr-3419	444	11	tda	tda	NOUN
fsr-3419	444	12	money	money	NOUN
fsr-3419	444	13	becomes	become	VERB
fsr-3419	444	14	preferable	preferable	ADJ
fsr-3419	444	15	to	to	ADP
fsr-3419	444	16	using	use	VERB
fsr-3419	444	17	taxable	taxable	ADJ
fsr-3419	444	18	money	money	NOUN
fsr-3419	444	19	for	for	ADP
fsr-3419	444	20	years	year	NOUN
fsr-3419	444	21	9–28	9–28	NOUN
fsr-3419	444	22	,	,	PUNCT
fsr-3419	444	23	so	so	SCONJ
fsr-3419	444	24	we	we	PRON
fsr-3419	444	25	see	see	VERB
fsr-3419	444	26	that	that	DET
fsr-3419	444	27	year	year	NOUN
fsr-3419	444	28	9	9	NUM
fsr-3419	444	29	is	be	AUX
fsr-3419	444	30	the	the	DET
fsr-3419	444	31	first	first	ADJ
fsr-3419	444	32	year	year	NOUN
fsr-3419	444	33	where	where	SCONJ
fsr-3419	444	34	voluntary	voluntary	ADJ
fsr-3419	444	35	tda	tda	NOUN
fsr-3419	444	36	money	money	NOUN
fsr-3419	444	37	is	be	AUX
fsr-3419	444	38	applied	apply	VERB
fsr-3419	444	39	.	.	PUNCT
fsr-3419	445	1	within	within	ADP
fsr-3419	445	2	the	the	DET
fsr-3419	445	3	22	22	NUM
fsr-3419	445	4	%	%	NOUN
fsr-3419	445	5	and	and	CCONJ
fsr-3419	445	6	24	24	NUM
fsr-3419	445	7	%	%	NOUN
fsr-3419	445	8	tax	tax	NOUN
fsr-3419	445	9	brackets	bracket	NOUN
fsr-3419	445	10	just	just	ADV
fsr-3419	445	11	above	above	ADP
fsr-3419	445	12	the	the	DET
fsr-3419	445	13	12	12	NUM
fsr-3419	445	14	%	%	NOUN
fsr-3419	445	15	bracket	bracket	NOUN
fsr-3419	445	16	,	,	PUNCT
fsr-3419	445	17	applying	apply	VERB
fsr-3419	445	18	taxable	taxable	ADJ
fsr-3419	445	19	stock	stock	NOUN
fsr-3419	445	20	money	money	NOUN
fsr-3419	445	21	for	for	ADP
fsr-3419	445	22	consumption	consumption	NOUN
fsr-3419	445	23	is	be	AUX
fsr-3419	445	24	preferable	preferable	ADJ
fsr-3419	445	25	to	to	ADP
fsr-3419	445	26	roth	roth	PROPN
fsr-3419	445	27	money	money	NOUN
fsr-3419	445	28	,	,	PUNCT
fsr-3419	445	29	until	until	SCONJ
fsr-3419	445	30	we	we	PRON
fsr-3419	445	31	switch	switch	VERB
fsr-3419	445	32	at	at	ADP
fsr-3419	445	33	year	year	NOUN
fsr-3419	445	34	19	19	NUM
fsr-3419	445	35	,	,	PUNCT
fsr-3419	445	36	when	when	SCONJ
fsr-3419	445	37	it	it	PRON
fsr-3419	445	38	becomes	become	VERB
fsr-3419	445	39	preferable	preferable	ADJ
fsr-3419	445	40	to	to	PART
fsr-3419	445	41	apply	apply	VERB
fsr-3419	445	42	dividends	dividend	NOUN
fsr-3419	445	43	and	and	CCONJ
fsr-3419	445	44	then	then	ADV
fsr-3419	445	45	roth	roth	PROPN
fsr-3419	445	46	money	money	NOUN
fsr-3419	445	47	instead	instead	ADV
fsr-3419	445	48	of	of	ADP
fsr-3419	445	49	consuming	consume	VERB
fsr-3419	445	50	non	non	ADJ
fsr-3419	445	51	-	-	ADJ
fsr-3419	445	52	dividend	dividend	ADJ
fsr-3419	445	53	taxable	taxable	ADJ
fsr-3419	445	54	stock	stock	NOUN
fsr-3419	445	55	money	money	NOUN
fsr-3419	445	56	.	.	PUNCT
fsr-3419	446	1	we	we	PRON
fsr-3419	446	2	begin	begin	VERB
fsr-3419	446	3	our	our	PRON
fsr-3419	446	4	sensitivity	sensitivity	NOUN
fsr-3419	446	5	analysis	analysis	NOUN
fsr-3419	446	6	with	with	ADP
fsr-3419	446	7	the	the	DET
fsr-3419	446	8	effect	effect	NOUN
fsr-3419	446	9	of	of	ADP
fsr-3419	446	10	the	the	DET
fsr-3419	446	11	dividend	dividend	NOUN
fsr-3419	446	12	rate	rate	NOUN
fsr-3419	446	13	,	,	PUNCT
fsr-3419	446	14	dt	dt	ADP
fsr-3419	446	15	on	on	ADP
fsr-3419	446	16	these	these	DET
fsr-3419	446	17	two	two	NUM
fsr-3419	446	18	switching	switching	NOUN
fsr-3419	446	19	times	time	NOUN
fsr-3419	446	20	.	.	PUNCT
fsr-3419	447	1	from	from	ADP
fsr-3419	447	2	table	table	NOUN
fsr-3419	447	3	1	1	NUM
fsr-3419	447	4	,	,	PUNCT
fsr-3419	447	5	we	we	PRON
fsr-3419	447	6	note	note	VERB
fsr-3419	447	7	that	that	SCONJ
fsr-3419	447	8	dt	dt	PROPN
fsr-3419	447	9	is	be	AUX
fsr-3419	447	10	3	3	NUM
fsr-3419	447	11	%	%	NOUN
fsr-3419	447	12	for	for	ADP
fsr-3419	447	13	case	case	NOUN
fsr-3419	447	14	4	4	NUM
fsr-3419	447	15	.	.	PUNCT
fsr-3419	448	1	if	if	SCONJ
fsr-3419	448	2	we	we	PRON
fsr-3419	448	3	reduce	reduce	VERB
fsr-3419	448	4	dt	dt	NOUN
fsr-3419	448	5	from	from	ADP
fsr-3419	448	6	3	3	NUM
fsr-3419	448	7	%	%	NOUN
fsr-3419	448	8	to	to	PART
fsr-3419	448	9	table	table	VERB
fsr-3419	448	10	3	3	NUM
fsr-3419	448	11	portfolio	portfolio	NOUN
fsr-3419	448	12	longevity	longevity	NOUN
fsr-3419	448	13	for	for	ADP
fsr-3419	448	14	various	various	ADJ
fsr-3419	448	15	strategies	strategy	NOUN
fsr-3419	448	16	using	use	VERB
fsr-3419	448	17	2017	2017	NUM
fsr-3419	448	18	tax	tax	NOUN
fsr-3419	448	19	brackets	bracket	NOUN
fsr-3419	448	20	and	and	CCONJ
fsr-3419	448	21	rates	rate	NOUN
fsr-3419	448	22	tlongevity	tlongevity	NOUN
fsr-3419	448	23	(	(	PUNCT
fsr-3419	448	24	in	in	ADP
fsr-3419	448	25	years	year	NOUN
fsr-3419	448	26	)	)	PUNCT
fsr-3419	448	27	,	,	PUNCT
fsr-3419	448	28	naı̈ve	naı̈ve	ADJ
fsr-3419	448	29	strategy	strategy	NOUN
fsr-3419	448	30	1	1	NUM
fsr-3419	448	31	tlongevity	tlongevity	NOUN
fsr-3419	448	32	(	(	PUNCT
fsr-3419	448	33	in	in	ADP
fsr-3419	448	34	years	year	NOUN
fsr-3419	448	35	)	)	PUNCT
fsr-3419	448	36	,	,	PUNCT
fsr-3419	448	37	naı̈ve	naı̈ve	ADJ
fsr-3419	448	38	strategy	strategy	NOUN
fsr-3419	448	39	2	2	NUM
fsr-3419	448	40	tlongevity	tlongevity	NOUN
fsr-3419	448	41	(	(	PUNCT
fsr-3419	448	42	in	in	ADP
fsr-3419	448	43	years	year	NOUN
fsr-3419	448	44	)	)	PUNCT
fsr-3419	448	45	,	,	PUNCT
fsr-3419	448	46	best	well	ADV
fsr-3419	448	47	informed	inform	VERB
fsr-3419	448	48	strategy	strategy	NOUN
fsr-3419	448	49	tlongevity	tlongevity	NOUN
fsr-3419	448	50	(	(	PUNCT
fsr-3419	448	51	in	in	ADP
fsr-3419	448	52	years	year	NOUN
fsr-3419	448	53	)	)	PUNCT
fsr-3419	448	54	,	,	PUNCT
fsr-3419	448	55	our	our	PRON
fsr-3419	448	56	algorithm	algorithm	NOUN
fsr-3419	448	57	’s	’s	PART
fsr-3419	448	58	strategy	strategy	NOUN
fsr-3419	448	59	case	case	NOUN
fsr-3419	448	60	6	6	NUM
fsr-3419	448	61	10.93	10.93	NUM
fsr-3419	448	62	10.94	10.94	NUM
fsr-3419	448	63	11.06	11.06	NUM
fsr-3419	448	64	11.12	11.12	NUM
fsr-3419	448	65	case	case	NOUN
fsr-3419	448	66	9	9	NUM
fsr-3419	448	67	33.50	33.50	NUM
fsr-3419	448	68	33.11	33.11	NUM
fsr-3419	448	69	33.67	33.67	NUM
fsr-3419	448	70	35.12	35.12	NUM
fsr-3419	448	71	table	table	NOUN
fsr-3419	448	72	2	2	NUM
fsr-3419	448	73	portfolio	portfolio	NOUN
fsr-3419	448	74	longevity	longevity	NOUN
fsr-3419	448	75	for	for	ADP
fsr-3419	448	76	various	various	ADJ
fsr-3419	448	77	strategies	strategy	NOUN
fsr-3419	448	78	using	use	VERB
fsr-3419	448	79	2018	2018	NUM
fsr-3419	448	80	tax	tax	NOUN
fsr-3419	448	81	brackets	bracket	NOUN
fsr-3419	448	82	and	and	CCONJ
fsr-3419	448	83	rates	rate	NOUN
fsr-3419	448	84	tlongevity	tlongevity	NOUN
fsr-3419	448	85	(	(	PUNCT
fsr-3419	448	86	in	in	ADP
fsr-3419	448	87	years	year	NOUN
fsr-3419	448	88	)	)	PUNCT
fsr-3419	448	89	,	,	PUNCT
fsr-3419	448	90	naı̈ve	naı̈ve	ADJ
fsr-3419	448	91	strategy	strategy	NOUN
fsr-3419	448	92	1	1	NUM
fsr-3419	448	93	tlongevity	tlongevity	NOUN
fsr-3419	448	94	(	(	PUNCT
fsr-3419	448	95	in	in	ADP
fsr-3419	448	96	years	year	NOUN
fsr-3419	448	97	)	)	PUNCT
fsr-3419	448	98	,	,	PUNCT
fsr-3419	448	99	naı̈ve	naı̈ve	ADJ
fsr-3419	448	100	strategy	strategy	NOUN
fsr-3419	448	101	2	2	NUM
fsr-3419	448	102	tlongevity	tlongevity	NOUN
fsr-3419	448	103	(	(	PUNCT
fsr-3419	448	104	in	in	ADP
fsr-3419	448	105	years	year	NOUN
fsr-3419	448	106	)	)	PUNCT
fsr-3419	448	107	,	,	PUNCT
fsr-3419	448	108	best	well	ADV
fsr-3419	448	109	informed	inform	VERB
fsr-3419	448	110	strategy	strategy	NOUN
fsr-3419	448	111	tlongevity	tlongevity	NOUN
fsr-3419	448	112	(	(	PUNCT
fsr-3419	448	113	in	in	ADP
fsr-3419	448	114	years	year	NOUN
fsr-3419	448	115	)	)	PUNCT
fsr-3419	448	116	,	,	PUNCT
fsr-3419	448	117	our	our	PRON
fsr-3419	448	118	algorithm	algorithm	NOUN
fsr-3419	448	119	’s	’s	PART
fsr-3419	448	120	strategy	strategy	NOUN
fsr-3419	448	121	case	case	NOUN
fsr-3419	448	122	6	6	NUM
fsr-3419	448	123	11.17	11.17	NUM
fsr-3419	448	124	11.18	11.18	NUM
fsr-3419	448	125	11.26	11.26	NUM
fsr-3419	448	126	11.35	11.35	NUM
fsr-3419	448	127	case	case	NOUN
fsr-3419	448	128	9	9	NUM
fsr-3419	448	129	36.18	36.18	NUM
fsr-3419	448	130	35.75	35.75	NUM
fsr-3419	448	131	35.99	35.99	NUM
fsr-3419	448	132	37.23	37.23	NUM
fsr-3419	448	133	88	88	NUM
fsr-3419	448	134	j.	j.	PROPN
fsr-3419	448	135	dilellio	dilellio	PROPN
fsr-3419	448	136	,	,	PUNCT
fsr-3419	448	137	d.	d.	PROPN
fsr-3419	448	138	ostrov	ostrov	PROPN
fsr-3419	448	139	/	/	SYM
fsr-3419	448	140	financial	financial	ADJ
fsr-3419	448	141	services	service	NOUN
fsr-3419	448	142	review	review	VERB
fsr-3419	448	143	28	28	NUM
fsr-3419	448	144	(	(	PUNCT
fsr-3419	448	145	2020	2020	NUM
fsr-3419	448	146	)	)	PUNCT
fsr-3419	448	147	67–95	67–95	NUM
fsr-3419	448	148	1	1	NUM
fsr-3419	448	149	%	%	NOUN
fsr-3419	448	150	,	,	PUNCT
fsr-3419	448	151	we	we	PRON
fsr-3419	448	152	get	get	VERB
fsr-3419	448	153	the	the	DET
fsr-3419	448	154	strategy	strategy	NOUN
fsr-3419	448	155	shown	show	VERB
fsr-3419	448	156	in	in	ADP
fsr-3419	448	157	the	the	DET
fsr-3419	448	158	left	left	ADJ
fsr-3419	448	159	panel	panel	NOUN
fsr-3419	448	160	of	of	ADP
fsr-3419	448	161	fig	fig	NOUN
fsr-3419	448	162	.	.	PUNCT
fsr-3419	449	1	9	9	NUM
fsr-3419	449	2	the	the	DET
fsr-3419	449	3	corrosive	corrosive	ADJ
fsr-3419	449	4	effect	effect	NOUN
fsr-3419	449	5	of	of	ADP
fsr-3419	449	6	dividends	dividend	NOUN
fsr-3419	449	7	,	,	PUNCT
fsr-3419	449	8	which	which	PRON
fsr-3419	449	9	we	we	PRON
fsr-3419	449	10	discuss	discuss	VERB
fsr-3419	449	11	more	more	ADV
fsr-3419	449	12	fully	fully	ADV
fsr-3419	449	13	later	later	ADV
fsr-3419	449	14	,	,	PUNCT
fsr-3419	449	15	is	be	AUX
fsr-3419	449	16	reduced	reduce	VERB
fsr-3419	449	17	,	,	PUNCT
fsr-3419	449	18	so	so	CCONJ
fsr-3419	449	19	there	there	PRON
fsr-3419	449	20	is	be	VERB
fsr-3419	449	21	less	less	ADV
fsr-3419	449	22	push	push	ADJ
fsr-3419	449	23	to	to	PART
fsr-3419	449	24	avoid	avoid	VERB
fsr-3419	449	25	them	they	PRON
fsr-3419	449	26	by	by	ADP
fsr-3419	449	27	spending	spend	VERB
fsr-3419	449	28	down	down	ADP
fsr-3419	449	29	taxable	taxable	ADJ
fsr-3419	449	30	stock	stock	NOUN
fsr-3419	449	31	early	early	ADV
fsr-3419	449	32	.	.	PUNCT
fsr-3419	450	1	this	this	PRON
fsr-3419	450	2	means	mean	VERB
fsr-3419	450	3	the	the	DET
fsr-3419	450	4	switching	switch	VERB
fsr-3419	450	5	year	year	NOUN
fsr-3419	450	6	from	from	ADP
fsr-3419	450	7	taxable	taxable	ADJ
fsr-3419	450	8	stock	stock	NOUN
fsr-3419	450	9	to	to	ADP
fsr-3419	450	10	tda	tda	VERB
fsr-3419	450	11	in	in	ADP
fsr-3419	450	12	the	the	DET
fsr-3419	450	13	12	12	NUM
fsr-3419	450	14	%	%	NOUN
fsr-3419	450	15	bracket	bracket	NOUN
fsr-3419	450	16	is	be	AUX
fsr-3419	450	17	reduced	reduce	VERB
fsr-3419	450	18	from	from	ADP
fsr-3419	450	19	year	year	NOUN
fsr-3419	450	20	9	9	NUM
fsr-3419	450	21	to	to	ADP
fsr-3419	450	22	year	year	NOUN
fsr-3419	450	23	4	4	NUM
fsr-3419	450	24	,	,	PUNCT
fsr-3419	450	25	while	while	SCONJ
fsr-3419	450	26	the	the	DET
fsr-3419	450	27	switching	switching	NOUN
fsr-3419	450	28	year	year	NOUN
fsr-3419	450	29	from	from	ADP
fsr-3419	450	30	taxable	taxable	ADJ
fsr-3419	450	31	stock	stock	NOUN
fsr-3419	450	32	to	to	ADP
fsr-3419	450	33	the	the	DET
fsr-3419	450	34	roth	roth	NOUN
fsr-3419	450	35	in	in	ADP
fsr-3419	450	36	the	the	DET
fsr-3419	450	37	brackets	bracket	NOUN
fsr-3419	450	38	above	above	ADV
fsr-3419	450	39	that	that	PRON
fsr-3419	450	40	is	be	AUX
fsr-3419	450	41	reduced	reduce	VERB
fsr-3419	450	42	from	from	ADP
fsr-3419	450	43	year	year	NOUN
fsr-3419	450	44	19	19	NUM
fsr-3419	450	45	to	to	ADP
fsr-3419	450	46	year	year	NOUN
fsr-3419	450	47	17	17	NUM
fsr-3419	450	48	.	.	PUNCT
fsr-3419	451	1	in	in	ADP
fsr-3419	451	2	fact	fact	NOUN
fsr-3419	451	3	,	,	PUNCT
fsr-3419	451	4	ideally	ideally	ADV
fsr-3419	451	5	,	,	PUNCT
fsr-3419	451	6	the	the	DET
fsr-3419	451	7	switching	switch	VERB
fsr-3419	451	8	year	year	NOUN
fsr-3419	451	9	in	in	ADP
fsr-3419	451	10	the	the	DET
fsr-3419	451	11	12	12	NUM
fsr-3419	451	12	%	%	NOUN
fsr-3419	451	13	bracket	bracket	NOUN
fsr-3419	451	14	might	might	AUX
fsr-3419	451	15	be	be	AUX
fsr-3419	451	16	earlier	early	ADJ
fsr-3419	451	17	than	than	ADP
fsr-3419	451	18	year	year	NOUN
fsr-3419	451	19	4	4	NUM
fsr-3419	451	20	;	;	PUNCT
fsr-3419	451	21	however	however	ADV
fsr-3419	451	22	,	,	PUNCT
fsr-3419	451	23	because	because	SCONJ
fsr-3419	451	24	the	the	DET
fsr-3419	451	25	tda	tda	NOUN
fsr-3419	451	26	is	be	AUX
fsr-3419	451	27	exhausted	exhausted	ADJ
fsr-3419	451	28	,	,	PUNCT
fsr-3419	451	29	there	there	PRON
fsr-3419	451	30	is	be	VERB
fsr-3419	451	31	no	no	DET
fsr-3419	451	32	additional	additional	ADJ
fsr-3419	451	33	tda	tda	NOUN
fsr-3419	451	34	money	money	NOUN
fsr-3419	451	35	to	to	PART
fsr-3419	451	36	replace	replace	VERB
fsr-3419	451	37	the	the	DET
fsr-3419	451	38	taxable	taxable	ADJ
fsr-3419	451	39	stock	stock	NOUN
fsr-3419	451	40	within	within	ADP
fsr-3419	451	41	the	the	DET
fsr-3419	451	42	12	12	NUM
fsr-3419	451	43	%	%	NOUN
fsr-3419	451	44	bracket	bracket	NOUN
fsr-3419	451	45	in	in	ADP
fsr-3419	451	46	earlier	early	ADJ
fsr-3419	451	47	years	year	NOUN
fsr-3419	451	48	.	.	PUNCT
fsr-3419	452	1	in	in	ADP
fsr-3419	452	2	the	the	DET
fsr-3419	452	3	right	right	ADJ
fsr-3419	452	4	panel	panel	NOUN
fsr-3419	452	5	of	of	ADP
fsr-3419	452	6	fig	fig	NOUN
fsr-3419	452	7	.	.	PUNCT
fsr-3419	453	1	9	9	NUM
fsr-3419	453	2	,	,	PUNCT
fsr-3419	453	3	we	we	PRON
fsr-3419	453	4	see	see	VERB
fsr-3419	453	5	the	the	DET
fsr-3419	453	6	opposite	opposite	ADJ
fsr-3419	453	7	behavior	behavior	NOUN
fsr-3419	453	8	:	:	PUNCT
fsr-3419	453	9	we	we	PRON
fsr-3419	453	10	have	have	AUX
fsr-3419	453	11	increased	increase	VERB
fsr-3419	453	12	dt	dt	NOUN
fsr-3419	453	13	from	from	ADP
fsr-3419	453	14	3	3	NUM
fsr-3419	453	15	%	%	NOUN
fsr-3419	453	16	to	to	PART
fsr-3419	453	17	5	5	NUM
fsr-3419	453	18	%	%	NOUN
fsr-3419	453	19	,	,	PUNCT
fsr-3419	453	20	so	so	ADV
fsr-3419	453	21	we	we	PRON
fsr-3419	453	22	see	see	VERB
fsr-3419	453	23	the	the	DET
fsr-3419	453	24	switching	switching	NOUN
fsr-3419	453	25	year	year	NOUN
fsr-3419	453	26	in	in	ADP
fsr-3419	453	27	the	the	DET
fsr-3419	453	28	12	12	NUM
fsr-3419	453	29	%	%	NOUN
fsr-3419	453	30	bracket	bracket	NOUN
fsr-3419	453	31	increase	increase	NOUN
fsr-3419	453	32	from	from	ADP
fsr-3419	453	33	year	year	NOUN
fsr-3419	453	34	9	9	NUM
fsr-3419	453	35	to	to	ADP
fsr-3419	453	36	year	year	NOUN
fsr-3419	453	37	15	15	NUM
fsr-3419	453	38	and	and	CCONJ
fsr-3419	453	39	then	then	ADV
fsr-3419	453	40	,	,	PUNCT
fsr-3419	453	41	within	within	ADP
fsr-3419	453	42	the	the	DET
fsr-3419	453	43	higher	high	ADJ
fsr-3419	453	44	tax	tax	NOUN
fsr-3419	453	45	brackets	bracket	NOUN
fsr-3419	453	46	,	,	PUNCT
fsr-3419	453	47	the	the	DET
fsr-3419	453	48	taxable	taxable	ADJ
fsr-3419	453	49	stock	stock	NOUN
fsr-3419	453	50	exhausts	exhaust	VERB
fsr-3419	453	51	itself	itself	PRON
fsr-3419	453	52	at	at	ADP
fsr-3419	453	53	year	year	NOUN
fsr-3419	453	54	21	21	NUM
fsr-3419	453	55	and	and	CCONJ
fsr-3419	453	56	consumption	consumption	NOUN
fsr-3419	453	57	switches	switch	NOUN
fsr-3419	453	58	over	over	ADP
fsr-3419	453	59	to	to	ADP
fsr-3419	453	60	roth	roth	NOUN
fsr-3419	453	61	spending	spending	NOUN
fsr-3419	453	62	.	.	PUNCT
fsr-3419	454	1	quantifying	quantify	VERB
fsr-3419	454	2	where	where	SCONJ
fsr-3419	454	3	these	these	DET
fsr-3419	454	4	withdrawal	withdrawal	NOUN
fsr-3419	454	5	strategy	strategy	NOUN
fsr-3419	454	6	shifts	shift	NOUN
fsr-3419	454	7	should	should	AUX
fsr-3419	454	8	optimally	optimally	ADV
fsr-3419	454	9	occur	occur	VERB
fsr-3419	454	10	when	when	SCONJ
fsr-3419	454	11	there	there	PRON
fsr-3419	454	12	is	be	VERB
fsr-3419	454	13	a	a	DET
fsr-3419	454	14	choice	choice	NOUN
fsr-3419	454	15	has	have	AUX
fsr-3419	454	16	not	not	PART
fsr-3419	454	17	been	be	AUX
fsr-3419	454	18	done	do	VERB
fsr-3419	454	19	in	in	ADP
fsr-3419	454	20	other	other	ADJ
fsr-3419	454	21	research	research	NOUN
fsr-3419	454	22	,	,	PUNCT
fsr-3419	454	23	to	to	ADP
fsr-3419	454	24	our	our	PRON
fsr-3419	454	25	knowledge	knowledge	NOUN
fsr-3419	454	26	.	.	PUNCT
fsr-3419	455	1	because	because	SCONJ
fsr-3419	455	2	we	we	PRON
fsr-3419	455	3	can	can	AUX
fsr-3419	455	4	quantify	quantify	VERB
fsr-3419	455	5	these	these	DET
fsr-3419	455	6	withdrawal	withdrawal	NOUN
fsr-3419	455	7	switch	switch	NOUN
fsr-3419	455	8	times	time	NOUN
fsr-3419	455	9	,	,	PUNCT
fsr-3419	455	10	we	we	PRON
fsr-3419	455	11	can	can	AUX
fsr-3419	455	12	measure	measure	VERB
fsr-3419	455	13	their	their	PRON
fsr-3419	455	14	sensitivity	sensitivity	NOUN
fsr-3419	455	15	to	to	ADP
fsr-3419	455	16	changes	change	NOUN
fsr-3419	455	17	in	in	ADP
fsr-3419	455	18	other	other	ADJ
fsr-3419	455	19	parameters	parameter	NOUN
fsr-3419	455	20	.	.	PUNCT
fsr-3419	456	1	we	we	PRON
fsr-3419	456	2	note	note	VERB
fsr-3419	456	3	from	from	ADP
fsr-3419	456	4	table	table	NOUN
fsr-3419	456	5	1	1	NUM
fsr-3419	456	6	that	that	SCONJ
fsr-3419	456	7	for	for	ADP
fsr-3419	456	8	case	case	NOUN
fsr-3419	456	9	4	4	NUM
fsr-3419	456	10	,	,	PUNCT
fsr-3419	456	11	we	we	PRON
fsr-3419	456	12	have	have	VERB
fsr-3419	456	13	that	that	DET
fsr-3419	456	14	dt	dt	PROPN
fsr-3419	456	15	¼	¼	NOUN
fsr-3419	456	16	3	3	NUM
fsr-3419	456	17	%	%	NOUN
fsr-3419	456	18	,	,	PUNCT
fsr-3419	456	19	a	a	DET
fsr-3419	456	20	¼	¼	NOUN
fsr-3419	456	21	0:91	0:91	PROPN
fsr-3419	456	22	,	,	PUNCT
fsr-3419	456	23	and	and	CCONJ
fsr-3419	456	24	mt	mt	PROPN
fsr-3419	456	25	¼	¼	NOUN
fsr-3419	456	26	6	6	NUM
fsr-3419	456	27	%	%	NOUN
fsr-3419	456	28	:	:	PUNCT
fsr-3419	456	29	we	we	PRON
fsr-3419	456	30	also	also	ADV
fsr-3419	456	31	have	have	VERB
fsr-3419	456	32	initial	initial	ADJ
fsr-3419	456	33	balances	balance	NOUN
fsr-3419	456	34	in	in	ADP
fsr-3419	456	35	the	the	DET
fsr-3419	456	36	tda	tda	PROPN
fsr-3419	456	37	,	,	PUNCT
fsr-3419	456	38	roth	roth	NOUN
fsr-3419	456	39	,	,	PUNCT
fsr-3419	456	40	and	and	CCONJ
fsr-3419	456	41	taxable	taxable	ADJ
fsr-3419	456	42	stock	stock	NOUN
fsr-3419	456	43	accounts	account	NOUN
fsr-3419	456	44	equal	equal	ADJ
fsr-3419	456	45	to	to	ADP
fsr-3419	456	46	$	$	SYM
fsr-3419	456	47	325,000	325,000	NUM
fsr-3419	456	48	,	,	PUNCT
fsr-3419	456	49	$	$	SYM
fsr-3419	456	50	160,000	160,000	NUM
fsr-3419	456	51	,	,	PUNCT
fsr-3419	456	52	and	and	CCONJ
fsr-3419	456	53	$	$	SYM
fsr-3419	456	54	550,000	550,000	NUM
fsr-3419	456	55	,	,	PUNCT
fsr-3419	456	56	respectively	respectively	ADV
fsr-3419	456	57	.	.	PUNCT
fsr-3419	457	1	finally	finally	ADV
fsr-3419	457	2	,	,	PUNCT
fsr-3419	457	3	t	t	X
fsr-3419	457	4	heir	heir	NOUN
fsr-3419	457	5	¼	¼	NOUN
fsr-3419	457	6	17	17	NUM
fsr-3419	457	7	%	%	NOUN
fsr-3419	457	8	and	and	CCONJ
fsr-3419	457	9	t	t	PROPN
fsr-3419	457	10	div	div	X
fsr-3419	457	11	¼	¼	NOUN
fsr-3419	457	12	t	t	NOUN
fsr-3419	457	13	gains	gain	VERB
fsr-3419	457	14	¼	¼	NOUN
fsr-3419	457	15	15	15	NUM
fsr-3419	457	16	%	%	NOUN
fsr-3419	457	17	:	:	PUNCT
fsr-3419	457	18	in	in	ADP
fsr-3419	457	19	table	table	NOUN
fsr-3419	457	20	4	4	NUM
fsr-3419	457	21	,	,	PUNCT
fsr-3419	457	22	we	we	PRON
fsr-3419	457	23	adjust	adjust	VERB
fsr-3419	457	24	each	each	PRON
fsr-3419	457	25	of	of	ADP
fsr-3419	457	26	these	these	DET
fsr-3419	457	27	parameters	parameter	NOUN
fsr-3419	457	28	upwards	upwards	ADV
fsr-3419	457	29	and	and	CCONJ
fsr-3419	457	30	downwards	downward	NOUN
fsr-3419	457	31	from	from	ADP
fsr-3419	457	32	their	their	PRON
fsr-3419	457	33	base	base	NOUN
fsr-3419	457	34	case	case	NOUN
fsr-3419	457	35	values	value	NOUN
fsr-3419	457	36	in	in	ADP
fsr-3419	457	37	table	table	NOUN
fsr-3419	457	38	1	1	NUM
fsr-3419	457	39	,	,	PUNCT
fsr-3419	457	40	and	and	CCONJ
fsr-3419	457	41	see	see	VERB
fsr-3419	457	42	the	the	DET
fsr-3419	457	43	effect	effect	NOUN
fsr-3419	457	44	this	this	PRON
fsr-3419	457	45	has	have	VERB
fsr-3419	457	46	on	on	ADP
fsr-3419	457	47	the	the	DET
fsr-3419	457	48	switching	switch	VERB
fsr-3419	457	49	years	year	NOUN
fsr-3419	457	50	within	within	ADP
fsr-3419	457	51	the	the	DET
fsr-3419	457	52	12	12	NUM
fsr-3419	457	53	%	%	NOUN
fsr-3419	457	54	bracket	bracket	NOUN
fsr-3419	457	55	and	and	CCONJ
fsr-3419	457	56	within	within	ADP
fsr-3419	457	57	the	the	DET
fsr-3419	457	58	brackets	bracket	NOUN
fsr-3419	457	59	above	above	ADP
fsr-3419	457	60	that	that	PRON
fsr-3419	457	61	.	.	PUNCT
fsr-3419	458	1	we	we	PRON
fsr-3419	458	2	next	next	ADV
fsr-3419	458	3	explain	explain	VERB
fsr-3419	458	4	the	the	DET
fsr-3419	458	5	qualitative	qualitative	ADJ
fsr-3419	458	6	reasons	reason	NOUN
fsr-3419	458	7	that	that	PRON
fsr-3419	458	8	correspond	correspond	VERB
fsr-3419	458	9	to	to	ADP
fsr-3419	458	10	the	the	DET
fsr-3419	458	11	results	result	NOUN
fsr-3419	458	12	seen	see	VERB
fsr-3419	458	13	in	in	ADP
fsr-3419	458	14	table	table	NOUN
fsr-3419	458	15	4	4	NUM
fsr-3419	458	16	.	.	PUNCT
fsr-3419	458	17	recall	recall	VERB
fsr-3419	458	18	that	that	SCONJ
fsr-3419	458	19	the	the	DET
fsr-3419	458	20	value	value	NOUN
fsr-3419	458	21	of	of	ADP
fsr-3419	458	22	a	a	PRON
fsr-3419	458	23	is	be	AUX
fsr-3419	458	24	determined	determine	VERB
fsr-3419	458	25	by	by	ADP
fsr-3419	458	26	how	how	SCONJ
fsr-3419	458	27	long	long	ADV
fsr-3419	458	28	the	the	DET
fsr-3419	458	29	heir	heir	NOUN
fsr-3419	458	30	stretches	stretch	VERB
fsr-3419	458	31	out	out	ADP
fsr-3419	458	32	the	the	DET
fsr-3419	458	33	removal	removal	NOUN
fsr-3419	458	34	of	of	ADP
fsr-3419	458	35	funds	fund	NOUN
fsr-3419	458	36	from	from	ADP
fsr-3419	458	37	their	their	PRON
fsr-3419	458	38	inherited	inherit	VERB
fsr-3419	458	39	tda	tda	NOUN
fsr-3419	458	40	and	and	CCONJ
fsr-3419	458	41	roth	roth	PROPN
fsr-3419	458	42	account	account	PROPN
fsr-3419	458	43	.	.	PUNCT
fsr-3419	459	1	should	should	AUX
fsr-3419	459	2	they	they	PRON
fsr-3419	459	3	liquidate	liquidate	VERB
fsr-3419	459	4	all	all	PRON
fsr-3419	459	5	of	of	ADP
fsr-3419	459	6	their	their	PRON
fsr-3419	459	7	accounts	account	NOUN
fsr-3419	459	8	upon	upon	SCONJ
fsr-3419	459	9	inheritance	inheritance	NOUN
fsr-3419	459	10	,	,	PUNCT
fsr-3419	459	11	then	then	ADV
fsr-3419	459	12	a=	a=	VERB
fsr-3419	459	13	1	1	X
fsr-3419	459	14	.	.	X
fsr-3419	460	1	in	in	ADP
fsr-3419	460	2	this	this	DET
fsr-3419	460	3	case	case	NOUN
fsr-3419	460	4	they	they	PRON
fsr-3419	460	5	are	be	AUX
fsr-3419	460	6	not	not	PART
fsr-3419	460	7	taking	take	VERB
fsr-3419	460	8	advantage	advantage	NOUN
fsr-3419	460	9	of	of	ADP
fsr-3419	460	10	the	the	DET
fsr-3419	460	11	additional	additional	ADJ
fsr-3419	460	12	tax	tax	NOUN
fsr-3419	460	13	shielding	shielding	NOUN
fsr-3419	460	14	available	available	ADJ
fsr-3419	460	15	for	for	ADP
fsr-3419	460	16	the	the	DET
fsr-3419	460	17	tda	tda	NOUN
fsr-3419	460	18	and	and	CCONJ
fsr-3419	460	19	roth	roth	PROPN
fsr-3419	460	20	,	,	PUNCT
fsr-3419	460	21	making	make	VERB
fsr-3419	460	22	these	these	DET
fsr-3419	460	23	two	two	NUM
fsr-3419	460	24	accounts	account	NOUN
fsr-3419	460	25	less	less	ADV
fsr-3419	460	26	valuable	valuable	ADJ
fsr-3419	460	27	to	to	ADP
fsr-3419	460	28	the	the	DET
fsr-3419	460	29	heir	heir	NOUN
fsr-3419	460	30	,	,	PUNCT
fsr-3419	460	31	so	so	SCONJ
fsr-3419	460	32	the	the	DET
fsr-3419	460	33	retiree	retiree	NOUN
fsr-3419	460	34	moves	move	VERB
fsr-3419	460	35	both	both	PRON
fsr-3419	460	36	switching	switch	VERB
fsr-3419	460	37	years	year	NOUN
fsr-3419	460	38	earlier	early	ADV
fsr-3419	460	39	to	to	PART
fsr-3419	460	40	spend	spend	VERB
fsr-3419	460	41	more	more	ADJ
fsr-3419	460	42	of	of	ADP
fsr-3419	460	43	the	the	DET
fsr-3419	460	44	tda	tda	NOUN
fsr-3419	460	45	and	and	CCONJ
fsr-3419	460	46	roth	roth	PROPN
fsr-3419	460	47	.	.	PUNCT
fsr-3419	461	1	as	as	SCONJ
fsr-3419	461	2	a	a	DET
fsr-3419	461	3	gets	get	VERB
fsr-3419	461	4	smaller	small	ADJ
fsr-3419	461	5	,	,	PUNCT
fsr-3419	461	6	both	both	PRON
fsr-3419	461	7	switching	switch	VERB
fsr-3419	461	8	years	year	NOUN
fsr-3419	461	9	move	move	VERB
fsr-3419	461	10	to	to	ADP
fsr-3419	461	11	later	late	ADJ
fsr-3419	461	12	times	time	NOUN
fsr-3419	461	13	.	.	PUNCT
fsr-3419	462	1	we	we	PRON
fsr-3419	462	2	see	see	VERB
fsr-3419	462	3	that	that	SCONJ
fsr-3419	462	4	this	this	PRON
fsr-3419	462	5	is	be	AUX
fsr-3419	462	6	a	a	DET
fsr-3419	462	7	large	large	ADJ
fsr-3419	462	8	effect	effect	NOUN
fsr-3419	462	9	for	for	ADP
fsr-3419	462	10	the	the	DET
fsr-3419	462	11	tda	tda	NOUN
fsr-3419	462	12	switching	switching	NOUN
fsr-3419	462	13	year	year	NOUN
fsr-3419	462	14	in	in	ADP
fsr-3419	462	15	the	the	DET
fsr-3419	462	16	12	12	NUM
fsr-3419	462	17	%	%	NOUN
fsr-3419	462	18	bracket	bracket	NOUN
fsr-3419	462	19	,	,	PUNCT
fsr-3419	462	20	changing	change	VERB
fsr-3419	462	21	from	from	ADP
fsr-3419	462	22	year	year	NOUN
fsr-3419	462	23	4	4	NUM
fsr-3419	462	24	when	when	SCONJ
fsr-3419	462	25	a=	a=	ADV
fsr-3419	462	26	0.95	0.95	NUM
fsr-3419	462	27	to	to	ADP
fsr-3419	462	28	year	year	NOUN
fsr-3419	462	29	fig	fig	NOUN
fsr-3419	462	30	.	.	PUNCT
fsr-3419	463	1	9	9	X
fsr-3419	463	2	.	.	X
fsr-3419	464	1	the	the	DET
fsr-3419	464	2	effect	effect	NOUN
fsr-3419	464	3	of	of	ADP
fsr-3419	464	4	dividends	dividend	NOUN
fsr-3419	464	5	on	on	ADP
fsr-3419	464	6	withdrawal	withdrawal	NOUN
fsr-3419	464	7	choices	choice	NOUN
fsr-3419	464	8	for	for	ADP
fsr-3419	464	9	case	case	NOUN
fsr-3419	464	10	4	4	NUM
fsr-3419	464	11	:	:	PUNCT
fsr-3419	464	12	in	in	ADP
fsr-3419	464	13	the	the	DET
fsr-3419	464	14	left	left	ADJ
fsr-3419	464	15	panel	panel	NOUN
fsr-3419	464	16	,	,	PUNCT
fsr-3419	464	17	the	the	DET
fsr-3419	464	18	dividend	dividend	NOUN
fsr-3419	464	19	rate	rate	NOUN
fsr-3419	464	20	,	,	PUNCT
fsr-3419	464	21	dt	dt	ADP
fsr-3419	464	22	¼	¼	NOUN
fsr-3419	464	23	1	1	NUM
fsr-3419	464	24	%	%	NOUN
fsr-3419	464	25	.	.	PUNCT
fsr-3419	465	1	in	in	ADP
fsr-3419	465	2	the	the	DET
fsr-3419	465	3	right	right	ADJ
fsr-3419	465	4	panel	panel	NOUN
fsr-3419	465	5	,	,	PUNCT
fsr-3419	465	6	dt	dt	ADP
fsr-3419	465	7	¼	¼	NOUN
fsr-3419	465	8	5	5	NUM
fsr-3419	465	9	%	%	NOUN
fsr-3419	465	10	.	.	PUNCT
fsr-3419	466	1	j.	j.	PROPN
fsr-3419	466	2	dilellio	dilellio	PROPN
fsr-3419	466	3	,	,	PUNCT
fsr-3419	466	4	d.	d.	PROPN
fsr-3419	466	5	ostrov	ostrov	PROPN
fsr-3419	466	6	/	/	SYM
fsr-3419	466	7	financial	financial	ADJ
fsr-3419	466	8	services	service	NOUN
fsr-3419	466	9	review	review	VERB
fsr-3419	466	10	28	28	NUM
fsr-3419	466	11	(	(	PUNCT
fsr-3419	466	12	2020	2020	NUM
fsr-3419	466	13	)	)	PUNCT
fsr-3419	466	14	67–95	67–95	NUM
fsr-3419	466	15	89	89	NUM
fsr-3419	466	16	9	9	NUM
fsr-3419	466	17	in	in	ADP
fsr-3419	466	18	the	the	DET
fsr-3419	466	19	base	base	NOUN
fsr-3419	466	20	case	case	NOUN
fsr-3419	466	21	where	where	SCONJ
fsr-3419	466	22	a=	a=	ADV
fsr-3419	466	23	0.91	0.91	NUM
fsr-3419	466	24	to	to	ADP
fsr-3419	466	25	year	year	NOUN
fsr-3419	466	26	12	12	NUM
fsr-3419	466	27	when	when	SCONJ
fsr-3419	466	28	a=	a=	ADV
fsr-3419	466	29	0.85	0.85	NUM
fsr-3419	466	30	.	.	PUNCT
fsr-3419	467	1	for	for	SCONJ
fsr-3419	467	2	the	the	DET
fsr-3419	467	3	roth	roth	PROPN
fsr-3419	467	4	switch	switch	VERB
fsr-3419	467	5	in	in	ADP
fsr-3419	467	6	the	the	DET
fsr-3419	467	7	higher	high	ADJ
fsr-3419	467	8	tax	tax	NOUN
fsr-3419	467	9	brackets	bracket	NOUN
fsr-3419	467	10	,	,	PUNCT
fsr-3419	467	11	the	the	DET
fsr-3419	467	12	effect	effect	NOUN
fsr-3419	467	13	is	be	AUX
fsr-3419	467	14	less	less	ADV
fsr-3419	467	15	pronounced	pronounce	VERB
fsr-3419	467	16	,	,	PUNCT
fsr-3419	467	17	changing	change	VERB
fsr-3419	467	18	from	from	ADP
fsr-3419	467	19	years	year	NOUN
fsr-3419	467	20	17	17	NUM
fsr-3419	467	21	to	to	PART
fsr-3419	467	22	19	19	NUM
fsr-3419	467	23	to	to	PART
fsr-3419	467	24	22	22	NUM
fsr-3419	467	25	.	.	PUNCT
fsr-3419	468	1	we	we	PRON
fsr-3419	468	2	also	also	ADV
fsr-3419	468	3	see	see	VERB
fsr-3419	468	4	from	from	ADP
fsr-3419	468	5	table	table	NOUN
fsr-3419	468	6	4	4	NUM
fsr-3419	468	7	that	that	PRON
fsr-3419	468	8	as	as	SCONJ
fsr-3419	468	9	mt	mt	PROPN
fsr-3419	468	10	is	be	AUX
fsr-3419	468	11	increased	increase	VERB
fsr-3419	468	12	,	,	PUNCT
fsr-3419	468	13	the	the	DET
fsr-3419	468	14	switching	switch	VERB
fsr-3419	468	15	years	year	NOUN
fsr-3419	468	16	both	both	PRON
fsr-3419	468	17	get	get	VERB
fsr-3419	468	18	a	a	DET
fsr-3419	468	19	little	little	ADJ
fsr-3419	468	20	earlier	early	ADV
fsr-3419	468	21	.	.	PUNCT
fsr-3419	469	1	this	this	PRON
fsr-3419	469	2	is	be	AUX
fsr-3419	469	3	because	because	SCONJ
fsr-3419	469	4	the	the	DET
fsr-3419	469	5	capital	capital	NOUN
fsr-3419	469	6	gains	gain	NOUN
fsr-3419	469	7	increase	increase	VERB
fsr-3419	469	8	with	with	ADP
fsr-3419	469	9	mt	mt	PROPN
fsr-3419	469	10	,	,	PUNCT
fsr-3419	469	11	giving	give	VERB
fsr-3419	469	12	a	a	DET
fsr-3419	469	13	greater	great	ADJ
fsr-3419	469	14	incentive	incentive	NOUN
fsr-3419	469	15	not	not	PART
fsr-3419	469	16	to	to	PART
fsr-3419	469	17	use	use	VERB
fsr-3419	469	18	taxable	taxable	ADJ
fsr-3419	469	19	stock	stock	NOUN
fsr-3419	469	20	for	for	ADP
fsr-3419	469	21	consumption	consumption	NOUN
fsr-3419	469	22	and	and	CCONJ
fsr-3419	469	23	instead	instead	ADV
fsr-3419	469	24	take	take	VERB
fsr-3419	469	25	advantage	advantage	NOUN
fsr-3419	469	26	of	of	ADP
fsr-3419	469	27	the	the	DET
fsr-3419	469	28	step	step	NOUN
fsr-3419	469	29	up	up	ADP
fsr-3419	469	30	in	in	ADP
fsr-3419	469	31	basis	basis	NOUN
fsr-3419	469	32	enjoyed	enjoy	VERB
fsr-3419	469	33	by	by	ADP
fsr-3419	469	34	the	the	DET
fsr-3419	469	35	heir	heir	NOUN
fsr-3419	469	36	.	.	PUNCT
fsr-3419	470	1	there	there	PRON
fsr-3419	470	2	is	be	VERB
fsr-3419	470	3	also	also	ADV
fsr-3419	470	4	an	an	DET
fsr-3419	470	5	increase	increase	NOUN
fsr-3419	470	6	in	in	ADP
fsr-3419	470	7	dividends	dividend	NOUN
fsr-3419	470	8	as	as	ADP
fsr-3419	470	9	mt	mt	PROPN
fsr-3419	470	10	increases	increase	NOUN
fsr-3419	470	11	,	,	PUNCT
fsr-3419	470	12	which	which	PRON
fsr-3419	470	13	pushes	push	VERB
fsr-3419	470	14	the	the	DET
fsr-3419	470	15	switching	switching	NOUN
fsr-3419	470	16	years	year	NOUN
fsr-3419	470	17	to	to	PART
fsr-3419	470	18	be	be	AUX
fsr-3419	470	19	later	later	ADV
fsr-3419	470	20	so	so	SCONJ
fsr-3419	470	21	as	as	SCONJ
fsr-3419	470	22	to	to	PART
fsr-3419	470	23	lower	lower	VERB
fsr-3419	470	24	the	the	DET
fsr-3419	470	25	dividends	dividend	NOUN
fsr-3419	470	26	.	.	PUNCT
fsr-3419	471	1	this	this	DET
fsr-3419	471	2	effect	effect	NOUN
fsr-3419	471	3	,	,	PUNCT
fsr-3419	471	4	however	however	ADV
fsr-3419	471	5	,	,	PUNCT
fsr-3419	471	6	is	be	AUX
fsr-3419	471	7	smaller	small	ADJ
fsr-3419	471	8	than	than	ADP
fsr-3419	471	9	the	the	DET
fsr-3419	471	10	effect	effect	NOUN
fsr-3419	471	11	of	of	ADP
fsr-3419	471	12	the	the	DET
fsr-3419	471	13	cost	cost	NOUN
fsr-3419	471	14	basis	basis	NOUN
fsr-3419	471	15	step	step	NOUN
fsr-3419	471	16	up	up	ADP
fsr-3419	471	17	,	,	PUNCT
fsr-3419	471	18	which	which	PRON
fsr-3419	471	19	we	we	PRON
fsr-3419	471	20	see	see	VERB
fsr-3419	471	21	from	from	ADP
fsr-3419	471	22	the	the	DET
fsr-3419	471	23	fact	fact	NOUN
fsr-3419	471	24	that	that	SCONJ
fsr-3419	471	25	the	the	DET
fsr-3419	471	26	switching	switching	NOUN
fsr-3419	471	27	years	year	NOUN
fsr-3419	471	28	get	get	VERB
fsr-3419	471	29	earlier	early	ADV
fsr-3419	471	30	,	,	PUNCT
fsr-3419	471	31	not	not	PART
fsr-3419	471	32	later	later	ADV
fsr-3419	471	33	.	.	PUNCT
fsr-3419	472	1	in	in	ADP
fsr-3419	472	2	table	table	NOUN
fsr-3419	472	3	4	4	NUM
fsr-3419	472	4	we	we	PRON
fsr-3419	472	5	see	see	VERB
fsr-3419	472	6	that	that	SCONJ
fsr-3419	472	7	the	the	DET
fsr-3419	472	8	initial	initial	ADJ
fsr-3419	472	9	tda	tda	PROPN
fsr-3419	472	10	and	and	CCONJ
fsr-3419	472	11	roth	roth	PROPN
fsr-3419	472	12	balances	balance	NOUN
fsr-3419	472	13	have	have	VERB
fsr-3419	472	14	no	no	DET
fsr-3419	472	15	effect	effect	NOUN
fsr-3419	472	16	on	on	ADP
fsr-3419	472	17	the	the	DET
fsr-3419	472	18	switching	switching	NOUN
fsr-3419	472	19	years	year	NOUN
fsr-3419	472	20	.	.	PUNCT
fsr-3419	473	1	this	this	PRON
fsr-3419	473	2	makes	make	VERB
fsr-3419	473	3	sense	sense	NOUN
fsr-3419	473	4	,	,	PUNCT
fsr-3419	473	5	since	since	SCONJ
fsr-3419	473	6	the	the	DET
fsr-3419	473	7	only	only	ADJ
fsr-3419	473	8	effect	effect	NOUN
fsr-3419	473	9	it	it	PRON
fsr-3419	473	10	should	should	AUX
fsr-3419	473	11	have	have	VERB
fsr-3419	473	12	is	be	AUX
fsr-3419	473	13	when	when	SCONJ
fsr-3419	473	14	the	the	DET
fsr-3419	473	15	tda	tda	NOUN
fsr-3419	473	16	or	or	CCONJ
fsr-3419	473	17	roth	roth	PROPN
fsr-3419	473	18	accounts	account	NOUN
fsr-3419	473	19	are	be	AUX
fsr-3419	473	20	completely	completely	ADV
fsr-3419	473	21	drained	drain	VERB
fsr-3419	473	22	,	,	PUNCT
fsr-3419	473	23	which	which	PRON
fsr-3419	473	24	does	do	AUX
fsr-3419	473	25	not	not	PART
fsr-3419	473	26	happen	happen	VERB
fsr-3419	473	27	in	in	ADP
fsr-3419	473	28	the	the	DET
fsr-3419	473	29	range	range	NOUN
fsr-3419	473	30	of	of	ADP
fsr-3419	473	31	values	value	NOUN
fsr-3419	473	32	chosen	choose	VERB
fsr-3419	473	33	here	here	ADV
fsr-3419	473	34	.	.	PUNCT
fsr-3419	474	1	additional	additional	ADJ
fsr-3419	474	2	initial	initial	ADJ
fsr-3419	474	3	taxable	taxable	ADJ
fsr-3419	474	4	stock	stock	NOUN
fsr-3419	474	5	money	money	NOUN
fsr-3419	474	6	,	,	PUNCT
fsr-3419	474	7	however	however	ADV
fsr-3419	474	8	,	,	PUNCT
fsr-3419	474	9	moves	move	VERB
fsr-3419	474	10	the	the	DET
fsr-3419	474	11	switching	switching	NOUN
fsr-3419	474	12	years	year	NOUN
fsr-3419	474	13	later	later	ADV
fsr-3419	474	14	because	because	SCONJ
fsr-3419	474	15	of	of	ADP
fsr-3419	474	16	the	the	DET
fsr-3419	474	17	need	need	NOUN
fsr-3419	474	18	to	to	PART
fsr-3419	474	19	reduce	reduce	VERB
fsr-3419	474	20	the	the	DET
fsr-3419	474	21	additional	additional	ADJ
fsr-3419	474	22	dividends	dividend	NOUN
fsr-3419	474	23	through	through	ADP
fsr-3419	474	24	earlier	early	ADJ
fsr-3419	474	25	expenditures	expenditure	NOUN
fsr-3419	474	26	from	from	ADP
fsr-3419	474	27	the	the	DET
fsr-3419	474	28	taxable	taxable	ADJ
fsr-3419	474	29	stock	stock	NOUN
fsr-3419	474	30	account	account	NOUN
fsr-3419	474	31	.	.	PUNCT
fsr-3419	475	1	increasing	increase	VERB
fsr-3419	475	2	t	t	PROPN
fsr-3419	475	3	heir	heir	NOUN
fsr-3419	475	4	gives	give	VERB
fsr-3419	475	5	incentive	incentive	NOUN
fsr-3419	475	6	to	to	ADP
fsr-3419	475	7	the	the	DET
fsr-3419	475	8	retiree	retiree	NOUN
fsr-3419	475	9	to	to	PART
fsr-3419	475	10	spend	spend	VERB
fsr-3419	475	11	more	more	ADJ
fsr-3419	475	12	tda	tda	NOUN
fsr-3419	475	13	money	money	NOUN
fsr-3419	475	14	,	,	PUNCT
fsr-3419	475	15	since	since	SCONJ
fsr-3419	475	16	it	it	PRON
fsr-3419	475	17	is	be	AUX
fsr-3419	475	18	of	of	ADP
fsr-3419	475	19	less	less	ADV
fsr-3419	475	20	worth	worth	ADJ
fsr-3419	475	21	to	to	ADP
fsr-3419	475	22	the	the	DET
fsr-3419	475	23	heir	heir	NOUN
fsr-3419	475	24	.	.	PUNCT
fsr-3419	476	1	therefore	therefore	ADV
fsr-3419	476	2	,	,	PUNCT
fsr-3419	476	3	as	as	SCONJ
fsr-3419	476	4	t	t	PROPN
fsr-3419	476	5	heir	heir	NOUN
fsr-3419	476	6	increases	increase	NOUN
fsr-3419	476	7	from	from	ADP
fsr-3419	476	8	13	13	NUM
fsr-3419	476	9	%	%	NOUN
fsr-3419	476	10	to	to	PART
fsr-3419	476	11	25	25	NUM
fsr-3419	476	12	%	%	NOUN
fsr-3419	476	13	,	,	PUNCT
fsr-3419	476	14	we	we	PRON
fsr-3419	476	15	see	see	VERB
fsr-3419	476	16	the	the	DET
fsr-3419	476	17	tda	tda	NOUN
fsr-3419	476	18	switching	switch	VERB
fsr-3419	476	19	time	time	NOUN
fsr-3419	476	20	in	in	ADP
fsr-3419	476	21	the	the	DET
fsr-3419	476	22	12	12	NUM
fsr-3419	476	23	%	%	NOUN
fsr-3419	476	24	bracket	bracket	NOUN
fsr-3419	476	25	decrease	decrease	NOUN
fsr-3419	476	26	from	from	ADP
fsr-3419	476	27	year	year	NOUN
fsr-3419	476	28	17	17	NUM
fsr-3419	476	29	to	to	ADP
fsr-3419	476	30	year	year	NOUN
fsr-3419	476	31	4	4	NUM
fsr-3419	476	32	where	where	SCONJ
fsr-3419	476	33	the	the	DET
fsr-3419	476	34	tda	tda	NOUN
fsr-3419	476	35	is	be	AUX
fsr-3419	476	36	completely	completely	ADV
fsr-3419	476	37	drained	drain	VERB
fsr-3419	476	38	.	.	PUNCT
fsr-3419	477	1	the	the	DET
fsr-3419	477	2	effects	effect	NOUN
fsr-3419	477	3	of	of	ADP
fsr-3419	477	4	changing	change	VERB
fsr-3419	477	5	tdiv	tdiv	NOUN
fsr-3419	477	6	and	and	CCONJ
fsr-3419	477	7	tgains	tgain	NOUN
fsr-3419	477	8	work	work	VERB
fsr-3419	477	9	in	in	ADP
fsr-3419	477	10	opposite	opposite	ADJ
fsr-3419	477	11	directions	direction	NOUN
fsr-3419	477	12	:	:	PUNCT
fsr-3419	477	13	as	as	SCONJ
fsr-3419	477	14	t	t	PROPN
fsr-3419	477	15	div	div	NOUN
fsr-3419	477	16	increases	increase	VERB
fsr-3419	477	17	,	,	PUNCT
fsr-3419	477	18	the	the	DET
fsr-3419	477	19	switching	switch	VERB
fsr-3419	477	20	years	year	NOUN
fsr-3419	477	21	move	move	VERB
fsr-3419	477	22	to	to	ADP
fsr-3419	477	23	later	later	ADJ
fsr-3419	477	24	years	year	NOUN
fsr-3419	477	25	to	to	PART
fsr-3419	477	26	decrease	decrease	VERB
fsr-3419	477	27	the	the	DET
fsr-3419	477	28	dividends	dividend	NOUN
fsr-3419	477	29	.	.	PUNCT
fsr-3419	478	1	however	however	ADV
fsr-3419	478	2	,	,	PUNCT
fsr-3419	478	3	as	as	ADP
fsr-3419	478	4	tgains	tgain	NOUN
fsr-3419	478	5	increases	increase	NOUN
fsr-3419	478	6	,	,	PUNCT
fsr-3419	478	7	the	the	DET
fsr-3419	478	8	switching	switch	VERB
fsr-3419	478	9	years	year	NOUN
fsr-3419	478	10	move	move	VERB
fsr-3419	478	11	to	to	ADP
fsr-3419	478	12	earlier	early	ADJ
fsr-3419	478	13	years	year	NOUN
fsr-3419	478	14	to	to	PART
fsr-3419	478	15	push	push	VERB
fsr-3419	478	16	more	more	ADJ
fsr-3419	478	17	of	of	ADP
fsr-3419	478	18	the	the	DET
fsr-3419	478	19	taxable	taxable	ADJ
fsr-3419	478	20	stock	stock	NOUN
fsr-3419	478	21	to	to	ADP
fsr-3419	478	22	the	the	DET
fsr-3419	478	23	heir	heir	NOUN
fsr-3419	478	24	,	,	PUNCT
fsr-3419	478	25	where	where	SCONJ
fsr-3419	478	26	gains	gain	NOUN
fsr-3419	478	27	are	be	AUX
fsr-3419	478	28	forgiven	forgive	VERB
fsr-3419	478	29	.	.	PUNCT
fsr-3419	479	1	given	give	VERB
fsr-3419	479	2	that	that	PRON
fsr-3419	479	3	t	t	NOUN
fsr-3419	479	4	div	div	PROPN
fsr-3419	479	5	and	and	CCONJ
fsr-3419	479	6	tgains	tgain	NOUN
fsr-3419	479	7	have	have	AUX
fsr-3419	479	8	been	be	AUX
fsr-3419	479	9	equal	equal	ADJ
fsr-3419	479	10	for	for	ADP
fsr-3419	479	11	decades	decade	NOUN
fsr-3419	479	12	,	,	PUNCT
fsr-3419	479	13	which	which	DET
fsr-3419	479	14	effect	effect	NOUN
fsr-3419	479	15	is	be	AUX
fsr-3419	479	16	stronger	strong	ADJ
fsr-3419	479	17	?	?	PUNCT
fsr-3419	480	1	from	from	ADP
fsr-3419	480	2	the	the	DET
fsr-3419	480	3	final	final	ADJ
fsr-3419	480	4	rows	row	NOUN
fsr-3419	480	5	of	of	ADP
fsr-3419	480	6	table	table	NOUN
fsr-3419	480	7	4	4	NUM
fsr-3419	480	8	,	,	PUNCT
fsr-3419	480	9	we	we	PRON
fsr-3419	480	10	see	see	VERB
fsr-3419	480	11	that	that	SCONJ
fsr-3419	480	12	the	the	DET
fsr-3419	480	13	effect	effect	NOUN
fsr-3419	480	14	from	from	ADP
fsr-3419	480	15	increasing	increase	VERB
fsr-3419	480	16	t	t	PROPN
fsr-3419	480	17	gains	gain	NOUN
fsr-3419	480	18	to	to	PART
fsr-3419	480	19	move	move	VERB
fsr-3419	480	20	the	the	DET
fsr-3419	480	21	switching	switching	NOUN
fsr-3419	480	22	year	year	NOUN
fsr-3419	480	23	earlier	early	ADV
fsr-3419	480	24	is	be	AUX
fsr-3419	480	25	stronger	strong	ADJ
fsr-3419	480	26	than	than	ADP
fsr-3419	480	27	the	the	DET
fsr-3419	480	28	effect	effect	NOUN
fsr-3419	480	29	from	from	ADP
fsr-3419	480	30	increasing	increase	VERB
fsr-3419	480	31	tdiv	tdiv	ADV
fsr-3419	480	32	to	to	PART
fsr-3419	480	33	move	move	VERB
fsr-3419	480	34	the	the	DET
fsr-3419	480	35	switching	switching	NOUN
fsr-3419	480	36	year	year	NOUN
fsr-3419	480	37	later	later	ADV
fsr-3419	480	38	,	,	PUNCT
fsr-3419	480	39	since	since	SCONJ
fsr-3419	480	40	increasing	increase	VERB
fsr-3419	480	41	these	these	DET
fsr-3419	480	42	rates	rate	NOUN
fsr-3419	480	43	in	in	ADP
fsr-3419	480	44	unison	unison	NOUN
fsr-3419	480	45	moves	move	VERB
fsr-3419	480	46	the	the	DET
fsr-3419	480	47	switching	switching	NOUN
fsr-3419	480	48	years	year	NOUN
fsr-3419	480	49	to	to	ADP
fsr-3419	480	50	earlier	early	ADJ
fsr-3419	480	51	times	time	NOUN
fsr-3419	480	52	.	.	PUNCT
fsr-3419	481	1	table	table	NOUN
fsr-3419	481	2	4	4	NUM
fsr-3419	481	3	sensitivity	sensitivity	NOUN
fsr-3419	481	4	analysis	analysis	NOUN
fsr-3419	481	5	for	for	ADP
fsr-3419	481	6	case	case	NOUN
fsr-3419	481	7	4	4	NUM
fsr-3419	481	8	description	description	NOUN
fsr-3419	481	9	switch	switch	NOUN
fsr-3419	481	10	year	year	NOUN
fsr-3419	481	11	:	:	PUNCT
fsr-3419	481	12	taxable	taxable	ADJ
fsr-3419	481	13	to	to	ADP
fsr-3419	481	14	tda	tda	NOUN
fsr-3419	481	15	in	in	ADP
fsr-3419	481	16	the	the	DET
fsr-3419	481	17	12	12	NUM
fsr-3419	481	18	%	%	NOUN
fsr-3419	481	19	bracket	bracket	NOUN
fsr-3419	481	20	switch	switch	NOUN
fsr-3419	481	21	year	year	NOUN
fsr-3419	481	22	:	:	PUNCT
fsr-3419	481	23	taxable	taxable	ADJ
fsr-3419	481	24	to	to	ADP
fsr-3419	481	25	roth	roth	NOUN
fsr-3419	481	26	in	in	ADP
fsr-3419	481	27	higher	high	ADJ
fsr-3419	481	28	brackets	bracket	NOUN
fsr-3419	481	29	baseline	baseline	VERB
fsr-3419	481	30	(	(	PUNCT
fsr-3419	481	31	case	case	NOUN
fsr-3419	481	32	4	4	NUM
fsr-3419	481	33	)	)	PUNCT
fsr-3419	481	34	9	9	NUM
fsr-3419	481	35	19	19	NUM
fsr-3419	481	36	dt	dt	NOUN
fsr-3419	481	37	¼	¼	NOUN
fsr-3419	481	38	1	1	NUM
fsr-3419	481	39	%	%	NOUN
fsr-3419	481	40	4	4	NUM
fsr-3419	481	41	17	17	NUM
fsr-3419	481	42	dt	dt	NOUN
fsr-3419	481	43	¼	¼	NOUN
fsr-3419	481	44	5	5	NUM
fsr-3419	481	45	%	%	NOUN
fsr-3419	481	46	15	15	NUM
fsr-3419	481	47	21	21	NUM
fsr-3419	481	48	a	a	DET
fsr-3419	481	49	¼	¼	NOUN
fsr-3419	481	50	0.85	0.85	NUM
fsr-3419	481	51	12	12	NUM
fsr-3419	481	52	22	22	NUM
fsr-3419	481	53	a	a	DET
fsr-3419	481	54	¼	¼	NOUN
fsr-3419	481	55	0.95	0.95	NUM
fsr-3419	481	56	4	4	NUM
fsr-3419	481	57	17	17	NUM
fsr-3419	481	58	mt	mt	PROPN
fsr-3419	481	59	¼	¼	NOUN
fsr-3419	481	60	5	5	NUM
fsr-3419	481	61	%	%	NOUN
fsr-3419	481	62	10	10	NUM
fsr-3419	481	63	20	20	NUM
fsr-3419	481	64	mt	mt	PROPN
fsr-3419	481	65	¼	¼	NOUN
fsr-3419	481	66	8	8	NUM
fsr-3419	481	67	%	%	NOUN
fsr-3419	481	68	6	6	NUM
fsr-3419	481	69	17	17	NUM
fsr-3419	481	70	initial	initial	ADJ
fsr-3419	481	71	tda	tda	NOUN
fsr-3419	481	72	balance	balance	NOUN
fsr-3419	481	73	=	=	SYM
fsr-3419	481	74	$	$	SYM
fsr-3419	481	75	300,000	300,000	NUM
fsr-3419	481	76	9	9	NUM
fsr-3419	481	77	19	19	NUM
fsr-3419	481	78	initial	initial	ADJ
fsr-3419	481	79	tda	tda	NOUN
fsr-3419	481	80	balance	balance	NOUN
fsr-3419	481	81	=	=	SYM
fsr-3419	481	82	$	$	SYM
fsr-3419	481	83	350,000	350,000	NUM
fsr-3419	481	84	9	9	NUM
fsr-3419	481	85	19	19	NUM
fsr-3419	481	86	initial	initial	ADJ
fsr-3419	481	87	roth	roth	NOUN
fsr-3419	481	88	balance	balance	NOUN
fsr-3419	481	89	=	=	SYM
fsr-3419	481	90	$	$	SYM
fsr-3419	481	91	120,000	120,000	NUM
fsr-3419	481	92	9	9	NUM
fsr-3419	481	93	19	19	NUM
fsr-3419	481	94	initial	initial	ADJ
fsr-3419	481	95	roth	roth	NOUN
fsr-3419	481	96	balance	balance	NOUN
fsr-3419	481	97	=	=	SYM
fsr-3419	481	98	$	$	SYM
fsr-3419	481	99	400,000	400,000	NUM
fsr-3419	481	100	9	9	NUM
fsr-3419	481	101	19	19	NUM
fsr-3419	481	102	initial	initial	ADJ
fsr-3419	481	103	stock	stock	NOUN
fsr-3419	481	104	balance	balance	NOUN
fsr-3419	481	105	=	=	PUNCT
fsr-3419	481	106	$	$	SYM
fsr-3419	481	107	450,000	450,000	NUM
fsr-3419	481	108	8	8	NUM
fsr-3419	481	109	17	17	NUM
fsr-3419	481	110	initial	initial	ADJ
fsr-3419	481	111	stock	stock	NOUN
fsr-3419	481	112	balance	balance	NOUN
fsr-3419	481	113	=	=	PUNCT
fsr-3419	481	114	$	$	SYM
fsr-3419	481	115	650,000	650,000	NUM
fsr-3419	481	116	9	9	NUM
fsr-3419	481	117	19	19	NUM
fsr-3419	481	118	sheir	sheir	VERB
fsr-3419	481	119	¼	¼	NOUN
fsr-3419	481	120	13	13	NUM
fsr-3419	481	121	%	%	NOUN
fsr-3419	481	122	17	17	NUM
fsr-3419	481	123	19	19	NUM
fsr-3419	481	124	sheir	sheir	VERB
fsr-3419	481	125	¼	¼	NOUN
fsr-3419	481	126	25	25	NUM
fsr-3419	481	127	%	%	NOUN
fsr-3419	481	128	4	4	NUM
fsr-3419	481	129	19	19	NUM
fsr-3419	481	130	sdiv	sdiv	NOUN
fsr-3419	481	131	¼	¼	NOUN
fsr-3419	481	132	sgains	sgain	VERB
fsr-3419	481	133	¼	¼	NOUN
fsr-3419	481	134	10	10	NUM
fsr-3419	481	135	%	%	NOUN
fsr-3419	481	136	9	9	NUM
fsr-3419	481	137	24	24	NUM
fsr-3419	481	138	sdiv	sdiv	NOUN
fsr-3419	481	139	¼	¼	NOUN
fsr-3419	481	140	sgains	sgain	VERB
fsr-3419	481	141	¼	¼	NOUN
fsr-3419	481	142	20	20	NUM
fsr-3419	481	143	%	%	NOUN
fsr-3419	481	144	7	7	NUM
fsr-3419	481	145	17	17	NUM
fsr-3419	481	146	90	90	NUM
fsr-3419	481	147	j.	j.	PROPN
fsr-3419	481	148	dilellio	dilellio	PROPN
fsr-3419	481	149	,	,	PUNCT
fsr-3419	481	150	d.	d.	PROPN
fsr-3419	481	151	ostrov	ostrov	PROPN
fsr-3419	481	152	/	/	SYM
fsr-3419	481	153	financial	financial	ADJ
fsr-3419	481	154	services	service	NOUN
fsr-3419	481	155	review	review	VERB
fsr-3419	481	156	28	28	NUM
fsr-3419	481	157	(	(	PUNCT
fsr-3419	481	158	2020	2020	NUM
fsr-3419	481	159	)	)	PUNCT
fsr-3419	481	160	67–95	67–95	NUM
fsr-3419	481	161	7.4	7.4	NUM
fsr-3419	481	162	.	.	PUNCT
fsr-3419	482	1	additional	additional	ADJ
fsr-3419	482	2	implications	implication	NOUN
fsr-3419	482	3	of	of	ADP
fsr-3419	482	4	the	the	DET
fsr-3419	482	5	heir	heir	NOUN
fsr-3419	482	6	’s	’s	PART
fsr-3419	482	7	tax	tax	NOUN
fsr-3419	482	8	rate	rate	NOUN
fsr-3419	482	9	changing	change	VERB
fsr-3419	482	10	the	the	DET
fsr-3419	482	11	value	value	NOUN
fsr-3419	482	12	for	for	ADP
fsr-3419	482	13	t	t	PROPN
fsr-3419	482	14	heir	heir	NOUN
fsr-3419	482	15	can	can	AUX
fsr-3419	482	16	have	have	VERB
fsr-3419	482	17	more	more	ADV
fsr-3419	482	18	interesting	interesting	ADJ
fsr-3419	482	19	implications	implication	NOUN
fsr-3419	482	20	on	on	ADP
fsr-3419	482	21	the	the	DET
fsr-3419	482	22	optimal	optimal	ADJ
fsr-3419	482	23	strategy	strategy	NOUN
fsr-3419	482	24	than	than	ADP
fsr-3419	482	25	just	just	ADV
fsr-3419	482	26	moving	move	VERB
fsr-3419	482	27	the	the	DET
fsr-3419	482	28	switching	switching	NOUN
fsr-3419	482	29	year	year	NOUN
fsr-3419	482	30	for	for	ADP
fsr-3419	482	31	preferring	prefer	VERB
fsr-3419	482	32	tda	tda	NOUN
fsr-3419	482	33	to	to	ADP
fsr-3419	482	34	taxable	taxable	ADJ
fsr-3419	482	35	stock	stock	NOUN
fsr-3419	482	36	spending	spending	NOUN
fsr-3419	482	37	that	that	PRON
fsr-3419	482	38	was	be	AUX
fsr-3419	482	39	seen	see	VERB
fsr-3419	482	40	in	in	ADP
fsr-3419	482	41	the	the	DET
fsr-3419	482	42	previous	previous	ADJ
fsr-3419	482	43	example	example	NOUN
fsr-3419	482	44	.	.	PUNCT
fsr-3419	483	1	consider	consider	VERB
fsr-3419	483	2	case	case	NOUN
fsr-3419	483	3	2	2	NUM
fsr-3419	483	4	,	,	PUNCT
fsr-3419	483	5	which	which	PRON
fsr-3419	483	6	is	be	AUX
fsr-3419	483	7	shown	show	VERB
fsr-3419	483	8	in	in	ADP
fsr-3419	483	9	the	the	DET
fsr-3419	483	10	right	right	ADJ
fsr-3419	483	11	panel	panel	NOUN
fsr-3419	483	12	of	of	ADP
fsr-3419	483	13	fig	fig	NOUN
fsr-3419	483	14	.	.	PUNCT
fsr-3419	484	1	1	1	NUM
fsr-3419	485	1	and	and	CCONJ
fsr-3419	485	2	looks	look	VERB
fsr-3419	485	3	similar	similar	ADJ
fsr-3419	485	4	to	to	ADP
fsr-3419	485	5	case	case	NOUN
fsr-3419	485	6	4	4	NUM
fsr-3419	485	7	.	.	NOUN
fsr-3419	485	8	from	from	ADP
fsr-3419	485	9	table	table	NOUN
fsr-3419	485	10	1	1	NUM
fsr-3419	485	11	,	,	PUNCT
fsr-3419	485	12	we	we	PRON
fsr-3419	485	13	note	note	VERB
fsr-3419	485	14	that	that	DET
fsr-3419	485	15	case	case	NOUN
fsr-3419	485	16	2	2	NUM
fsr-3419	485	17	has	have	VERB
fsr-3419	485	18	an	an	DET
fsr-3419	485	19	initial	initial	ADJ
fsr-3419	485	20	tda	tda	NOUN
fsr-3419	485	21	balance	balance	NOUN
fsr-3419	485	22	of	of	ADP
fsr-3419	485	23	$	$	SYM
fsr-3419	485	24	300,000	300,000	NUM
fsr-3419	485	25	and	and	CCONJ
fsr-3419	485	26	their	their	PRON
fsr-3419	485	27	¼	¼	NOUN
fsr-3419	485	28	17	17	NUM
fsr-3419	485	29	%	%	NOUN
fsr-3419	485	30	.	.	PUNCT
fsr-3419	486	1	coincidentally	coincidentally	ADV
fsr-3419	486	2	,	,	PUNCT
fsr-3419	486	3	as	as	ADP
fsr-3419	486	4	with	with	ADP
fsr-3419	486	5	case	case	NOUN
fsr-3419	486	6	4	4	NUM
fsr-3419	486	7	,	,	PUNCT
fsr-3419	486	8	within	within	ADP
fsr-3419	486	9	the	the	DET
fsr-3419	486	10	12	12	NUM
fsr-3419	486	11	%	%	NOUN
fsr-3419	486	12	tax	tax	NOUN
fsr-3419	486	13	bracket	bracket	NOUN
fsr-3419	486	14	,	,	PUNCT
fsr-3419	486	15	it	it	PRON
fsr-3419	486	16	becomes	become	VERB
fsr-3419	486	17	preferable	preferable	ADJ
fsr-3419	486	18	to	to	PART
fsr-3419	486	19	switch	switch	VERB
fsr-3419	486	20	from	from	ADP
fsr-3419	486	21	using	use	VERB
fsr-3419	486	22	taxable	taxable	ADJ
fsr-3419	486	23	stock	stock	NOUN
fsr-3419	486	24	to	to	ADP
fsr-3419	486	25	using	use	VERB
fsr-3419	486	26	tda	tda	NOUN
fsr-3419	486	27	money	money	NOUN
fsr-3419	486	28	starting	start	VERB
fsr-3419	486	29	in	in	ADP
fsr-3419	486	30	year	year	NOUN
fsr-3419	486	31	9	9	NUM
fsr-3419	486	32	and	and	CCONJ
fsr-3419	486	33	within	within	ADP
fsr-3419	486	34	the	the	DET
fsr-3419	486	35	22	22	NUM
fsr-3419	486	36	%	%	NOUN
fsr-3419	486	37	tax	tax	NOUN
fsr-3419	486	38	bracket	bracket	NOUN
fsr-3419	486	39	,	,	PUNCT
fsr-3419	486	40	it	it	PRON
fsr-3419	486	41	becomes	become	VERB
fsr-3419	486	42	preferable	preferable	ADJ
fsr-3419	486	43	to	to	PART
fsr-3419	486	44	switch	switch	VERB
fsr-3419	486	45	from	from	ADP
fsr-3419	486	46	using	use	VERB
fsr-3419	486	47	taxable	taxable	ADJ
fsr-3419	486	48	stock	stock	NOUN
fsr-3419	486	49	to	to	ADP
fsr-3419	486	50	using	use	VERB
fsr-3419	486	51	roth	roth	NOUN
fsr-3419	486	52	money	money	NOUN
fsr-3419	486	53	and	and	CCONJ
fsr-3419	486	54	dividends	dividend	NOUN
fsr-3419	486	55	starting	start	VERB
fsr-3419	486	56	in	in	ADP
fsr-3419	486	57	year	year	NOUN
fsr-3419	486	58	19	19	NUM
fsr-3419	486	59	.	.	PUNCT
fsr-3419	487	1	as	as	SCONJ
fsr-3419	487	2	we	we	PRON
fsr-3419	487	3	increase	increase	VERB
fsr-3419	487	4	their	their	PRON
fsr-3419	487	5	,	,	PUNCT
fsr-3419	487	6	as	as	SCONJ
fsr-3419	487	7	we	we	PRON
fsr-3419	487	8	saw	see	VERB
fsr-3419	487	9	in	in	ADP
fsr-3419	487	10	the	the	DET
fsr-3419	487	11	previous	previous	ADJ
fsr-3419	487	12	example	example	NOUN
fsr-3419	487	13	,	,	PUNCT
fsr-3419	487	14	the	the	DET
fsr-3419	487	15	switch	switch	NOUN
fsr-3419	487	16	in	in	ADP
fsr-3419	487	17	the	the	DET
fsr-3419	487	18	22	22	NUM
fsr-3419	487	19	%	%	NOUN
fsr-3419	487	20	bracket	bracket	NOUN
fsr-3419	487	21	stays	stay	NOUN
fsr-3419	487	22	at	at	ADP
fsr-3419	487	23	year	year	NOUN
fsr-3419	487	24	19	19	NUM
fsr-3419	487	25	,	,	PUNCT
fsr-3419	487	26	while	while	SCONJ
fsr-3419	487	27	the	the	DET
fsr-3419	487	28	switch	switch	NOUN
fsr-3419	487	29	in	in	ADP
fsr-3419	487	30	the	the	DET
fsr-3419	487	31	12	12	NUM
fsr-3419	487	32	%	%	NOUN
fsr-3419	487	33	bracket	bracket	NOUN
fsr-3419	487	34	moves	move	NOUN
fsr-3419	487	35	from	from	ADP
fsr-3419	487	36	year	year	NOUN
fsr-3419	487	37	9	9	NUM
fsr-3419	487	38	to	to	ADP
fsr-3419	487	39	earlier	early	ADJ
fsr-3419	487	40	years	year	NOUN
fsr-3419	487	41	.	.	PUNCT
fsr-3419	488	1	this	this	PRON
fsr-3419	488	2	consumes	consume	VERB
fsr-3419	488	3	more	more	ADJ
fsr-3419	488	4	and	and	CCONJ
fsr-3419	488	5	more	more	ADJ
fsr-3419	488	6	of	of	ADP
fsr-3419	488	7	the	the	DET
fsr-3419	488	8	tda	tda	NOUN
fsr-3419	488	9	until	until	SCONJ
fsr-3419	488	10	it	it	PRON
fsr-3419	488	11	runs	run	VERB
fsr-3419	488	12	out	out	ADP
fsr-3419	488	13	.	.	PUNCT
fsr-3419	489	1	that	that	PRON
fsr-3419	489	2	is	is	ADV
fsr-3419	489	3	,	,	PUNCT
fsr-3419	489	4	all	all	DET
fsr-3419	489	5	the	the	DET
fsr-3419	489	6	tda	tda	NOUN
fsr-3419	489	7	money	money	NOUN
fsr-3419	489	8	is	be	AUX
fsr-3419	489	9	spent	spend	VERB
fsr-3419	489	10	either	either	CCONJ
fsr-3419	489	11	in	in	ADP
fsr-3419	489	12	the	the	DET
fsr-3419	489	13	10	10	NUM
fsr-3419	489	14	%	%	NOUN
fsr-3419	489	15	bracket	bracket	NOUN
fsr-3419	489	16	or	or	CCONJ
fsr-3419	489	17	in	in	ADP
fsr-3419	489	18	all	all	PRON
fsr-3419	489	19	but	but	SCONJ
fsr-3419	489	20	the	the	DET
fsr-3419	489	21	earliest	early	ADJ
fsr-3419	489	22	years	year	NOUN
fsr-3419	489	23	of	of	ADP
fsr-3419	489	24	the	the	DET
fsr-3419	489	25	12	12	NUM
fsr-3419	489	26	%	%	NOUN
fsr-3419	489	27	bracket	bracket	NOUN
fsr-3419	489	28	.	.	PUNCT
fsr-3419	490	1	therefore	therefore	ADV
fsr-3419	490	2	,	,	PUNCT
fsr-3419	490	3	we	we	PRON
fsr-3419	490	4	boost	boost	VERB
fsr-3419	490	5	the	the	DET
fsr-3419	490	6	initial	initial	ADJ
fsr-3419	490	7	ira	ira	PROPN
fsr-3419	490	8	amount	amount	NOUN
fsr-3419	490	9	from	from	ADP
fsr-3419	490	10	$	$	SYM
fsr-3419	490	11	300,000	300,000	NUM
fsr-3419	490	12	to	to	PART
fsr-3419	490	13	$	$	SYM
fsr-3419	490	14	425,000	425,000	NUM
fsr-3419	490	15	and	and	CCONJ
fsr-3419	490	16	continue	continue	VERB
fsr-3419	490	17	to	to	PART
fsr-3419	490	18	increase	increase	VERB
fsr-3419	490	19	t	t	NOUN
fsr-3419	490	20	heir	heir	NOUN
fsr-3419	490	21	.	.	PUNCT
fsr-3419	491	1	once	once	ADV
fsr-3419	491	2	t	t	PROPN
fsr-3419	491	3	heir	heir	NOUN
fsr-3419	491	4	reaches	reach	VERB
fsr-3419	491	5	21.2	21.2	NUM
fsr-3419	491	6	%	%	NOUN
fsr-3419	491	7	,	,	PUNCT
fsr-3419	491	8	the	the	DET
fsr-3419	491	9	switch	switch	NOUN
fsr-3419	491	10	in	in	ADP
fsr-3419	491	11	the	the	DET
fsr-3419	491	12	12	12	NUM
fsr-3419	491	13	%	%	NOUN
fsr-3419	491	14	bracket	bracket	NOUN
fsr-3419	491	15	has	have	AUX
fsr-3419	491	16	moved	move	VERB
fsr-3419	491	17	to	to	ADP
fsr-3419	491	18	year	year	NOUN
fsr-3419	491	19	1	1	NUM
fsr-3419	491	20	.	.	PUNCT
fsr-3419	492	1	that	that	PRON
fsr-3419	492	2	is	be	AUX
fsr-3419	492	3	,	,	PUNCT
fsr-3419	492	4	there	there	PRON
fsr-3419	492	5	is	be	VERB
fsr-3419	492	6	no	no	DET
fsr-3419	492	7	taxable	taxable	ADJ
fsr-3419	492	8	stock	stock	NOUN
fsr-3419	492	9	,	,	PUNCT
fsr-3419	492	10	only	only	ADV
fsr-3419	492	11	tda	tda	PROPN
fsr-3419	492	12	,	,	PUNCT
fsr-3419	492	13	used	use	VERB
fsr-3419	492	14	in	in	ADP
fsr-3419	492	15	the	the	DET
fsr-3419	492	16	12	12	NUM
fsr-3419	492	17	%	%	NOUN
fsr-3419	492	18	tax	tax	NOUN
fsr-3419	492	19	bracket	bracket	NOUN
fsr-3419	492	20	.	.	PUNCT
fsr-3419	493	1	note	note	VERB
fsr-3419	493	2	that	that	SCONJ
fsr-3419	493	3	,	,	PUNCT
fsr-3419	493	4	unlike	unlike	ADP
fsr-3419	493	5	the	the	DET
fsr-3419	493	6	roth	roth	NOUN
fsr-3419	493	7	which	which	PRON
fsr-3419	493	8	never	never	ADV
fsr-3419	493	9	displaces	displace	VERB
fsr-3419	493	10	dividend	dividend	NOUN
fsr-3419	493	11	spending	spending	NOUN
fsr-3419	493	12	,	,	PUNCT
fsr-3419	493	13	the	the	DET
fsr-3419	493	14	tda	tda	NOUN
fsr-3419	493	15	displaces	displace	VERB
fsr-3419	493	16	all	all	DET
fsr-3419	493	17	dividend	dividend	NOUN
fsr-3419	493	18	spending	spending	NOUN
fsr-3419	493	19	in	in	ADP
fsr-3419	493	20	the	the	DET
fsr-3419	493	21	12	12	NUM
fsr-3419	493	22	%	%	NOUN
fsr-3419	493	23	bracket	bracket	NOUN
fsr-3419	493	24	in	in	ADP
fsr-3419	493	25	this	this	DET
fsr-3419	493	26	case	case	NOUN
fsr-3419	493	27	(	(	PUNCT
fsr-3419	493	28	see	see	VERB
fsr-3419	493	29	fig	fig	NOUN
fsr-3419	493	30	.	.	PUNCT
fsr-3419	494	1	10	10	NUM
fsr-3419	494	2	,	,	PUNCT
fsr-3419	494	3	left	leave	VERB
fsr-3419	494	4	panel	panel	NOUN
fsr-3419	494	5	)	)	PUNCT
fsr-3419	494	6	.	.	PUNCT
fsr-3419	495	1	once	once	SCONJ
fsr-3419	495	2	their	their	PRON
fsr-3419	495	3	increases	increase	NOUN
fsr-3419	495	4	past	past	ADP
fsr-3419	495	5	22	22	NUM
fsr-3419	495	6	%	%	NOUN
fsr-3419	495	7	,	,	PUNCT
fsr-3419	495	8	using	use	VERB
fsr-3419	495	9	the	the	DET
fsr-3419	495	10	tda	tda	NOUN
fsr-3419	495	11	becomes	become	VERB
fsr-3419	495	12	preferable	preferable	ADJ
fsr-3419	495	13	to	to	ADP
fsr-3419	495	14	using	use	VERB
fsr-3419	495	15	the	the	DET
fsr-3419	495	16	roth	roth	NOUN
fsr-3419	495	17	in	in	ADP
fsr-3419	495	18	the	the	DET
fsr-3419	495	19	22	22	NUM
fsr-3419	495	20	%	%	NOUN
fsr-3419	495	21	tax	tax	NOUN
fsr-3419	495	22	bracket	bracket	NOUN
fsr-3419	495	23	,	,	PUNCT
fsr-3419	495	24	so	so	SCONJ
fsr-3419	495	25	the	the	DET
fsr-3419	495	26	tda	tda	NOUN
fsr-3419	495	27	now	now	ADV
fsr-3419	495	28	becomes	become	VERB
fsr-3419	495	29	exhausted	exhausted	ADJ
fsr-3419	495	30	replacing	replace	VERB
fsr-3419	495	31	the	the	DET
fsr-3419	495	32	roth	roth	NOUN
fsr-3419	495	33	(	(	PUNCT
fsr-3419	495	34	see	see	VERB
fsr-3419	495	35	fig	fig	NOUN
fsr-3419	495	36	.	.	PUNCT
fsr-3419	496	1	10	10	NUM
fsr-3419	496	2	,	,	PUNCT
fsr-3419	496	3	right	right	ADJ
fsr-3419	496	4	panel	panel	NOUN
fsr-3419	496	5	)	)	PUNCT
fsr-3419	496	6	.	.	PUNCT
fsr-3419	497	1	increasing	increase	VERB
fsr-3419	497	2	the	the	DET
fsr-3419	497	3	initial	initial	ADJ
fsr-3419	497	4	tda	tda	NOUN
fsr-3419	497	5	amount	amount	NOUN
fsr-3419	497	6	further	far	ADV
fsr-3419	497	7	causes	cause	VERB
fsr-3419	497	8	it	it	PRON
fsr-3419	497	9	to	to	PART
fsr-3419	497	10	eventually	eventually	ADV
fsr-3419	497	11	replace	replace	VERB
fsr-3419	497	12	all	all	DET
fsr-3419	497	13	the	the	DET
fsr-3419	497	14	roth	roth	PROPN
fsr-3419	497	15	consumption	consumption	NOUN
fsr-3419	497	16	.	.	PUNCT
fsr-3419	498	1	should	should	AUX
fsr-3419	498	2	there	there	PRON
fsr-3419	498	3	be	be	AUX
fsr-3419	498	4	additional	additional	ADJ
fsr-3419	498	5	tda	tda	NOUN
fsr-3419	498	6	money	money	NOUN
fsr-3419	498	7	and	and	CCONJ
fsr-3419	498	8	then	then	ADV
fsr-3419	498	9	t	t	PROPN
fsr-3419	498	10	heir	heir	NOUN
fsr-3419	498	11	is	be	AUX
fsr-3419	498	12	further	far	ADV
fsr-3419	498	13	increased	increase	VERB
fsr-3419	498	14	,	,	PUNCT
fsr-3419	498	15	the	the	DET
fsr-3419	498	16	tda	tda	NOUN
fsr-3419	498	17	will	will	AUX
fsr-3419	498	18	first	first	ADV
fsr-3419	498	19	move	move	VERB
fsr-3419	498	20	the	the	DET
fsr-3419	498	21	switching	switching	NOUN
fsr-3419	498	22	year	year	NOUN
fsr-3419	498	23	to	to	PART
fsr-3419	498	24	progressively	progressively	ADV
fsr-3419	498	25	early	early	ADJ
fsr-3419	498	26	times	time	NOUN
fsr-3419	498	27	.	.	PUNCT
fsr-3419	499	1	after	after	ADP
fsr-3419	499	2	the	the	DET
fsr-3419	499	3	switching	switching	NOUN
fsr-3419	499	4	year	year	NOUN
fsr-3419	499	5	,	,	PUNCT
fsr-3419	499	6	the	the	DET
fsr-3419	499	7	tda	tda	NOUN
fsr-3419	499	8	and	and	CCONJ
fsr-3419	499	9	dividends	dividend	NOUN
fsr-3419	499	10	are	be	AUX
fsr-3419	499	11	used	use	VERB
fsr-3419	499	12	for	for	ADP
fsr-3419	499	13	consumption	consumption	NOUN
fsr-3419	499	14	in	in	ADP
fsr-3419	499	15	the	the	DET
fsr-3419	499	16	22	22	NUM
fsr-3419	499	17	%	%	NOUN
fsr-3419	499	18	tax	tax	NOUN
fsr-3419	499	19	bracket	bracket	NOUN
fsr-3419	499	20	.	.	PUNCT
fsr-3419	500	1	when	when	SCONJ
fsr-3419	500	2	t	t	X
fsr-3419	500	3	heir	heir	VERB
fsr-3419	500	4	¼	¼	NOUN
fsr-3419	500	5	29:02	29:02	NUM
fsr-3419	500	6	%	%	NOUN
fsr-3419	500	7	,	,	PUNCT
fsr-3419	500	8	the	the	DET
fsr-3419	500	9	switching	switching	NOUN
fsr-3419	500	10	year	year	NOUN
fsr-3419	500	11	is	be	AUX
fsr-3419	500	12	year	year	NOUN
fsr-3419	500	13	4	4	NUM
fsr-3419	500	14	.	.	PUNCT
fsr-3419	501	1	as	as	ADV
fsr-3419	501	2	soon	soon	ADV
fsr-3419	501	3	as	as	SCONJ
fsr-3419	501	4	we	we	PRON
fsr-3419	501	5	cross	cross	VERB
fsr-3419	501	6	t	t	PROPN
fsr-3419	501	7	heir	heir	NOUN
fsr-3419	501	8	¼	¼	NOUN
fsr-3419	501	9	29:02	29:02	NUM
fsr-3419	501	10	%	%	NOUN
fsr-3419	501	11	,	,	PUNCT
fsr-3419	501	12	the	the	DET
fsr-3419	501	13	tda	tda	NOUN
fsr-3419	501	14	becomes	become	VERB
fsr-3419	501	15	preferable	preferable	ADJ
fsr-3419	501	16	to	to	ADP
fsr-3419	501	17	dividends	dividend	NOUN
fsr-3419	501	18	in	in	ADP
fsr-3419	501	19	years	year	NOUN
fsr-3419	501	20	4	4	NUM
fsr-3419	501	21	and	and	CCONJ
fsr-3419	501	22	after	after	ADP
fsr-3419	501	23	within	within	ADP
fsr-3419	501	24	the	the	DET
fsr-3419	501	25	22	22	NUM
fsr-3419	501	26	%	%	NOUN
fsr-3419	501	27	bracket	bracket	NOUN
fsr-3419	501	28	and	and	CCONJ
fsr-3419	501	29	,	,	PUNCT
fsr-3419	501	30	therefore	therefore	ADV
fsr-3419	501	31	,	,	PUNCT
fsr-3419	501	32	the	the	DET
fsr-3419	501	33	tda	tda	NOUN
fsr-3419	501	34	immediately	immediately	ADV
fsr-3419	501	35	replaces	replace	VERB
fsr-3419	501	36	all	all	PRON
fsr-3419	501	37	of	of	ADP
fsr-3419	501	38	this	this	DET
fsr-3419	501	39	dividend	dividend	NOUN
fsr-3419	501	40	spending	spending	NOUN
fsr-3419	501	41	.	.	PUNCT
fsr-3419	502	1	dividends	dividend	NOUN
fsr-3419	502	2	,	,	PUNCT
fsr-3419	502	3	along	along	ADP
fsr-3419	502	4	with	with	ADP
fsr-3419	502	5	u(t	u(t	NOUN
fsr-3419	502	6	)	)	PUNCT
fsr-3419	502	7	,	,	PUNCT
fsr-3419	502	8	are	be	AUX
fsr-3419	502	9	fig	fig	NOUN
fsr-3419	502	10	.	.	PUNCT
fsr-3419	503	1	10	10	NUM
fsr-3419	503	2	.	.	PUNCT
fsr-3419	504	1	the	the	DET
fsr-3419	504	2	effect	effect	NOUN
fsr-3419	504	3	of	of	ADP
fsr-3419	504	4	the	the	DET
fsr-3419	504	5	heir	heir	NOUN
fsr-3419	504	6	’s	’s	PART
fsr-3419	504	7	effective	effective	ADJ
fsr-3419	504	8	tax	tax	NOUN
fsr-3419	504	9	rate	rate	NOUN
fsr-3419	504	10	,	,	PUNCT
fsr-3419	504	11	t	t	NOUN
fsr-3419	504	12	heir	heir	NOUN
fsr-3419	504	13	,	,	PUNCT
fsr-3419	504	14	on	on	ADP
fsr-3419	504	15	the	the	DET
fsr-3419	504	16	retiree	retiree	NOUN
fsr-3419	504	17	’s	’s	PART
fsr-3419	504	18	withdrawal	withdrawal	NOUN
fsr-3419	504	19	choices	choice	NOUN
fsr-3419	504	20	for	for	ADP
fsr-3419	504	21	case	case	NOUN
fsr-3419	504	22	2	2	NUM
fsr-3419	504	23	,	,	PUNCT
fsr-3419	504	24	but	but	CCONJ
fsr-3419	504	25	with	with	ADP
fsr-3419	504	26	an	an	DET
fsr-3419	504	27	initial	initial	ADJ
fsr-3419	504	28	tda	tda	NOUN
fsr-3419	504	29	balance	balance	NOUN
fsr-3419	504	30	of	of	ADP
fsr-3419	504	31	$	$	SYM
fsr-3419	504	32	425,000	425,000	NUM
fsr-3419	504	33	.	.	PUNCT
fsr-3419	505	1	in	in	ADP
fsr-3419	505	2	the	the	DET
fsr-3419	505	3	left	left	ADJ
fsr-3419	505	4	panel	panel	NOUN
fsr-3419	505	5	,	,	PUNCT
fsr-3419	505	6	t	t	X
fsr-3419	505	7	heir	heir	NOUN
fsr-3419	505	8	¼	¼	NOUN
fsr-3419	505	9	21:2	21:2	NUM
fsr-3419	505	10	%	%	NOUN
fsr-3419	505	11	.	.	PUNCT
fsr-3419	506	1	in	in	ADP
fsr-3419	506	2	the	the	DET
fsr-3419	506	3	right	right	ADJ
fsr-3419	506	4	panel	panel	NOUN
fsr-3419	506	5	,	,	PUNCT
fsr-3419	506	6	t	t	PROPN
fsr-3419	506	7	heir	heir	NOUN
fsr-3419	506	8	is	be	AUX
fsr-3419	506	9	increased	increase	VERB
fsr-3419	506	10	to	to	ADP
fsr-3419	506	11	23	23	NUM
fsr-3419	506	12	%	%	NOUN
fsr-3419	506	13	,	,	PUNCT
fsr-3419	506	14	which	which	PRON
fsr-3419	506	15	moves	move	VERB
fsr-3419	506	16	it	it	PRON
fsr-3419	506	17	from	from	ADP
fsr-3419	506	18	a	a	DET
fsr-3419	506	19	value	value	NOUN
fsr-3419	506	20	below	below	ADP
fsr-3419	506	21	the	the	DET
fsr-3419	506	22	tax	tax	NOUN
fsr-3419	506	23	rate	rate	NOUN
fsr-3419	506	24	for	for	ADP
fsr-3419	506	25	the	the	DET
fsr-3419	506	26	22	22	NUM
fsr-3419	506	27	%	%	NOUN
fsr-3419	506	28	bracket	bracket	NOUN
fsr-3419	506	29	to	to	ADP
fsr-3419	506	30	a	a	DET
fsr-3419	506	31	value	value	NOUN
fsr-3419	506	32	above	above	ADP
fsr-3419	506	33	it	it	PRON
fsr-3419	506	34	.	.	PUNCT
fsr-3419	507	1	j.	j.	PROPN
fsr-3419	507	2	dilellio	dilellio	PROPN
fsr-3419	507	3	,	,	PUNCT
fsr-3419	507	4	d.	d.	PROPN
fsr-3419	507	5	ostrov	ostrov	PROPN
fsr-3419	507	6	/	/	SYM
fsr-3419	507	7	financial	financial	ADJ
fsr-3419	507	8	services	service	NOUN
fsr-3419	507	9	review	review	VERB
fsr-3419	507	10	28	28	NUM
fsr-3419	507	11	(	(	PUNCT
fsr-3419	507	12	2020	2020	NUM
fsr-3419	507	13	)	)	PUNCT
fsr-3419	507	14	67–95	67–95	NUM
fsr-3419	507	15	91	91	NUM
fsr-3419	507	16	still	still	ADV
fsr-3419	507	17	used	use	VERB
fsr-3419	507	18	exclusively	exclusively	ADV
fsr-3419	507	19	in	in	ADP
fsr-3419	507	20	the	the	DET
fsr-3419	507	21	24	24	NUM
fsr-3419	507	22	%	%	NOUN
fsr-3419	507	23	bracket	bracket	NOUN
fsr-3419	507	24	and	and	CCONJ
fsr-3419	507	25	,	,	PUNCT
fsr-3419	507	26	along	along	ADP
fsr-3419	507	27	with	with	ADP
fsr-3419	507	28	taxable	taxable	ADJ
fsr-3419	507	29	stock	stock	NOUN
fsr-3419	507	30	,	,	PUNCT
fsr-3419	507	31	for	for	ADP
fsr-3419	507	32	years	year	NOUN
fsr-3419	507	33	one	one	NUM
fsr-3419	507	34	through	through	ADP
fsr-3419	507	35	three	three	NUM
fsr-3419	507	36	in	in	ADP
fsr-3419	507	37	the	the	DET
fsr-3419	507	38	22	22	NUM
fsr-3419	507	39	%	%	NOUN
fsr-3419	507	40	bracket	bracket	NOUN
fsr-3419	507	41	.	.	PUNCT
fsr-3419	508	1	as	as	SCONJ
fsr-3419	508	2	t	t	PROPN
fsr-3419	508	3	heir	heir	NOUN
fsr-3419	508	4	increases	increase	NOUN
fsr-3419	508	5	further	far	ADV
fsr-3419	508	6	,	,	PUNCT
fsr-3419	508	7	the	the	DET
fsr-3419	508	8	switching	switch	VERB
fsr-3419	508	9	year	year	NOUN
fsr-3419	508	10	decreases	decrease	VERB
fsr-3419	508	11	,	,	PUNCT
fsr-3419	508	12	so	so	SCONJ
fsr-3419	508	13	the	the	DET
fsr-3419	508	14	tda	tda	PROPN
fsr-3419	508	15	resumes	resume	NOUN
fsr-3419	508	16	pushing	push	VERB
fsr-3419	508	17	out	out	ADP
fsr-3419	508	18	the	the	DET
fsr-3419	508	19	taxable	taxable	ADJ
fsr-3419	508	20	stock	stock	NOUN
fsr-3419	508	21	and	and	CCONJ
fsr-3419	508	22	dividend	dividend	NOUN
fsr-3419	508	23	spending	spending	NOUN
fsr-3419	508	24	in	in	ADP
fsr-3419	508	25	years	year	NOUN
fsr-3419	508	26	one	one	NUM
fsr-3419	508	27	through	through	ADP
fsr-3419	508	28	three	three	NUM
fsr-3419	508	29	in	in	ADP
fsr-3419	508	30	the	the	DET
fsr-3419	508	31	22	22	NUM
fsr-3419	508	32	%	%	NOUN
fsr-3419	508	33	bracket	bracket	NOUN
fsr-3419	508	34	.	.	PUNCT
fsr-3419	509	1	if	if	SCONJ
fsr-3419	509	2	their	their	PRON
fsr-3419	509	3	is	be	AUX
fsr-3419	509	4	increased	increase	VERB
fsr-3419	509	5	even	even	ADV
fsr-3419	509	6	further	far	ADV
fsr-3419	509	7	,	,	PUNCT
fsr-3419	509	8	the	the	DET
fsr-3419	509	9	tda	tda	NOUN
fsr-3419	509	10	begins	begin	VERB
fsr-3419	509	11	to	to	PART
fsr-3419	509	12	push	push	VERB
fsr-3419	509	13	out	out	ADP
fsr-3419	509	14	later	later	ADV
fsr-3419	509	15	dividend	dividend	NOUN
fsr-3419	509	16	spending	spending	NOUN
fsr-3419	509	17	in	in	ADP
fsr-3419	509	18	the	the	DET
fsr-3419	509	19	24	24	NUM
fsr-3419	509	20	%	%	NOUN
fsr-3419	509	21	bracket	bracket	NOUN
fsr-3419	509	22	.	.	PUNCT
fsr-3419	510	1	we	we	PRON
fsr-3419	510	2	note	note	VERB
fsr-3419	510	3	that	that	SCONJ
fsr-3419	510	4	forward	forward	ADJ
fsr-3419	510	5	time	time	NOUN
fsr-3419	510	6	algorithms	algorithm	NOUN
fsr-3419	510	7	are	be	AUX
fsr-3419	510	8	,	,	PUNCT
fsr-3419	510	9	by	by	ADP
fsr-3419	510	10	their	their	PRON
fsr-3419	510	11	nature	nature	NOUN
fsr-3419	510	12	,	,	PUNCT
fsr-3419	510	13	incapable	incapable	ADJ
fsr-3419	510	14	of	of	ADP
fsr-3419	510	15	determining	determine	VERB
fsr-3419	510	16	these	these	DET
fsr-3419	510	17	types	type	NOUN
fsr-3419	510	18	of	of	ADP
fsr-3419	510	19	effects	effect	NOUN
fsr-3419	510	20	of	of	ADP
fsr-3419	510	21	t	t	PROPN
fsr-3419	510	22	heir	heir	NOUN
fsr-3419	510	23	upon	upon	SCONJ
fsr-3419	510	24	the	the	DET
fsr-3419	510	25	optimal	optimal	ADJ
fsr-3419	510	26	withdrawal	withdrawal	NOUN
fsr-3419	510	27	strategy	strategy	NOUN
fsr-3419	510	28	.	.	PUNCT
fsr-3419	511	1	nor	nor	CCONJ
fsr-3419	511	2	are	be	AUX
fsr-3419	511	3	forward	forward	ADJ
fsr-3419	511	4	time	time	NOUN
fsr-3419	511	5	algorithms	algorithm	NOUN
fsr-3419	511	6	capable	capable	ADJ
fsr-3419	511	7	of	of	ADP
fsr-3419	511	8	determining	determine	VERB
fsr-3419	511	9	the	the	DET
fsr-3419	511	10	effect	effect	NOUN
fsr-3419	511	11	of	of	ADP
fsr-3419	511	12	a	a	PRON
fsr-3419	511	13	,	,	PUNCT
fsr-3419	511	14	the	the	DET
fsr-3419	511	15	heir	heir	NOUN
fsr-3419	511	16	’s	’s	PART
fsr-3419	511	17	discount	discount	NOUN
fsr-3419	511	18	factor	factor	NOUN
fsr-3419	511	19	,	,	PUNCT
fsr-3419	511	20	on	on	ADP
fsr-3419	511	21	the	the	DET
fsr-3419	511	22	optimal	optimal	ADJ
fsr-3419	511	23	strategy	strategy	NOUN
fsr-3419	511	24	.	.	PUNCT
fsr-3419	512	1	in	in	ADP
fsr-3419	512	2	the	the	DET
fsr-3419	512	3	left	left	ADJ
fsr-3419	512	4	panel	panel	NOUN
fsr-3419	512	5	of	of	ADP
fsr-3419	512	6	fig	fig	NOUN
fsr-3419	512	7	.	.	PUNCT
fsr-3419	513	1	11	11	NUM
fsr-3419	513	2	,	,	PUNCT
fsr-3419	513	3	we	we	PRON
fsr-3419	513	4	have	have	VERB
fsr-3419	513	5	case	case	NOUN
fsr-3419	513	6	10	10	NUM
fsr-3419	513	7	,	,	PUNCT
fsr-3419	513	8	where	where	SCONJ
fsr-3419	513	9	the	the	DET
fsr-3419	513	10	value	value	NOUN
fsr-3419	513	11	of	of	ADP
fsr-3419	513	12	a	a	PRON
fsr-3419	513	13	is	be	AUX
fsr-3419	513	14	0.85	0.85	NUM
fsr-3419	513	15	.	.	PUNCT
fsr-3419	514	1	unlike	unlike	ADP
fsr-3419	514	2	case	case	NOUN
fsr-3419	514	3	4	4	NUM
fsr-3419	514	4	,	,	PUNCT
fsr-3419	514	5	the	the	DET
fsr-3419	514	6	switching	switch	VERB
fsr-3419	514	7	time	time	NOUN
fsr-3419	514	8	in	in	ADP
fsr-3419	514	9	year	year	NOUN
fsr-3419	514	10	10	10	NUM
fsr-3419	514	11	is	be	AUX
fsr-3419	514	12	the	the	DET
fsr-3419	514	13	same	same	ADJ
fsr-3419	514	14	for	for	ADP
fsr-3419	514	15	both	both	CCONJ
fsr-3419	514	16	the	the	DET
fsr-3419	514	17	tda	tda	NOUN
fsr-3419	514	18	and	and	CCONJ
fsr-3419	514	19	the	the	DET
fsr-3419	514	20	roth	roth	PROPN
fsr-3419	514	21	account	account	NOUN
fsr-3419	514	22	.	.	PUNCT
fsr-3419	515	1	this	this	DET
fsr-3419	515	2	switching	switching	NOUN
fsr-3419	515	3	time	time	NOUN
fsr-3419	515	4	is	be	AUX
fsr-3419	515	5	remarkably	remarkably	ADV
fsr-3419	515	6	sensitive	sensitive	ADJ
fsr-3419	515	7	to	to	ADP
fsr-3419	515	8	the	the	DET
fsr-3419	515	9	value	value	NOUN
fsr-3419	515	10	of	of	ADP
fsr-3419	515	11	a.	a.	NOUN
fsr-3419	515	12	if	if	SCONJ
fsr-3419	515	13	a	a	PRON
fsr-3419	515	14	is	be	AUX
fsr-3419	515	15	increased	increase	VERB
fsr-3419	515	16	from	from	ADP
fsr-3419	515	17	0.85	0.85	NUM
fsr-3419	515	18	to	to	ADP
fsr-3419	515	19	0.91	0.91	NUM
fsr-3419	515	20	,	,	PUNCT
fsr-3419	515	21	the	the	DET
fsr-3419	515	22	tda	tda	NOUN
fsr-3419	515	23	and	and	CCONJ
fsr-3419	515	24	roth	roth	PROPN
fsr-3419	515	25	are	be	AUX
fsr-3419	515	26	now	now	ADV
fsr-3419	515	27	always	always	ADV
fsr-3419	515	28	preferred	prefer	VERB
fsr-3419	515	29	,	,	PUNCT
fsr-3419	515	30	and	and	CCONJ
fsr-3419	515	31	so	so	ADV
fsr-3419	515	32	they	they	PRON
fsr-3419	515	33	fill	fill	VERB
fsr-3419	515	34	all	all	DET
fsr-3419	515	35	the	the	DET
fsr-3419	515	36	area	area	NOUN
fsr-3419	515	37	,	,	PUNCT
fsr-3419	515	38	with	with	ADP
fsr-3419	515	39	the	the	DET
fsr-3419	515	40	exception	exception	NOUN
fsr-3419	515	41	of	of	ADP
fsr-3419	515	42	the	the	DET
fsr-3419	515	43	dividends	dividend	NOUN
fsr-3419	515	44	,	,	PUNCT
fsr-3419	515	45	which	which	PRON
fsr-3419	515	46	are	be	AUX
fsr-3419	515	47	still	still	ADV
fsr-3419	515	48	consumed	consume	VERB
fsr-3419	515	49	in	in	ADP
fsr-3419	515	50	all	all	DET
fsr-3419	515	51	years	year	NOUN
fsr-3419	515	52	.	.	PUNCT
fsr-3419	516	1	on	on	ADP
fsr-3419	516	2	the	the	DET
fsr-3419	516	3	other	other	ADJ
fsr-3419	516	4	hand	hand	NOUN
fsr-3419	516	5	,	,	PUNCT
fsr-3419	516	6	if	if	SCONJ
fsr-3419	516	7	a	a	PRON
fsr-3419	516	8	is	be	AUX
fsr-3419	516	9	decreased	decrease	VERB
fsr-3419	516	10	to	to	ADP
fsr-3419	516	11	0.81	0.81	NUM
fsr-3419	516	12	,	,	PUNCT
fsr-3419	516	13	taxable	taxable	ADJ
fsr-3419	516	14	stock	stock	NOUN
fsr-3419	516	15	is	be	AUX
fsr-3419	516	16	always	always	ADV
fsr-3419	516	17	preferred	prefer	VERB
fsr-3419	516	18	,	,	PUNCT
fsr-3419	516	19	so	so	CCONJ
fsr-3419	516	20	it	it	PRON
fsr-3419	516	21	fills	fill	VERB
fsr-3419	516	22	all	all	PRON
fsr-3419	516	23	of	of	ADP
fsr-3419	516	24	the	the	DET
fsr-3419	516	25	area	area	NOUN
fsr-3419	516	26	above	above	ADP
fsr-3419	516	27	the	the	DET
fsr-3419	516	28	tda	tda	NOUN
fsr-3419	516	29	rmds	rmds	NOUN
fsr-3419	516	30	.	.	PUNCT
fsr-3419	517	1	that	that	PRON
fsr-3419	517	2	is	be	AUX
fsr-3419	517	3	,	,	PUNCT
fsr-3419	517	4	the	the	DET
fsr-3419	517	5	decision	decision	NOUN
fsr-3419	517	6	of	of	ADP
fsr-3419	517	7	the	the	DET
fsr-3419	517	8	heir	heir	NOUN
fsr-3419	517	9	to	to	PART
fsr-3419	517	10	quickly	quickly	ADV
fsr-3419	517	11	spend	spend	VERB
fsr-3419	517	12	down	down	ADP
fsr-3419	517	13	their	their	PRON
fsr-3419	517	14	inherited	inherit	VERB
fsr-3419	517	15	tda	tda	NOUN
fsr-3419	517	16	and	and	CCONJ
fsr-3419	517	17	roth	roth	PROPN
fsr-3419	517	18	versus	versus	ADP
fsr-3419	517	19	taking	take	VERB
fsr-3419	517	20	out	out	ADP
fsr-3419	517	21	rmds	rmds	NOUN
fsr-3419	517	22	from	from	ADP
fsr-3419	517	23	these	these	DET
fsr-3419	517	24	accounts	account	NOUN
fsr-3419	517	25	has	have	VERB
fsr-3419	517	26	a	a	DET
fsr-3419	517	27	significant	significant	ADJ
fsr-3419	517	28	–	–	PUNCT
fsr-3419	517	29	and	and	CCONJ
fsr-3419	517	30	quantifiable	quantifiable	ADJ
fsr-3419	517	31	–	–	PUNCT
fsr-3419	517	32	effect	effect	NOUN
fsr-3419	517	33	on	on	ADP
fsr-3419	517	34	how	how	SCONJ
fsr-3419	517	35	the	the	DET
fsr-3419	517	36	retiree	retiree	NOUN
fsr-3419	517	37	optimally	optimally	ADV
fsr-3419	517	38	withdraws	withdraw	VERB
fsr-3419	517	39	funds	fund	NOUN
fsr-3419	517	40	.	.	PUNCT
fsr-3419	518	1	given	give	VERB
fsr-3419	518	2	a	a	DET
fsr-3419	518	3	choice	choice	NOUN
fsr-3419	518	4	between	between	ADP
fsr-3419	518	5	two	two	NUM
fsr-3419	518	6	stocks	stock	NOUN
fsr-3419	518	7	with	with	ADP
fsr-3419	518	8	an	an	DET
fsr-3419	518	9	expected	expect	VERB
fsr-3419	518	10	return	return	NOUN
fsr-3419	518	11	of	of	ADP
fsr-3419	518	12	5	5	NUM
fsr-3419	518	13	%	%	NOUN
fsr-3419	518	14	,	,	PUNCT
fsr-3419	518	15	where	where	SCONJ
fsr-3419	518	16	one	one	NUM
fsr-3419	518	17	stock	stock	NOUN
fsr-3419	518	18	returns	return	VERB
fsr-3419	518	19	4	4	NUM
fsr-3419	518	20	of	of	ADP
fsr-3419	518	21	that	that	DET
fsr-3419	518	22	5	5	NUM
fsr-3419	518	23	%	%	NOUN
fsr-3419	518	24	as	as	ADP
fsr-3419	518	25	dividends	dividend	NOUN
fsr-3419	518	26	and	and	CCONJ
fsr-3419	518	27	the	the	DET
fsr-3419	518	28	other	other	ADJ
fsr-3419	518	29	gives	give	VERB
fsr-3419	518	30	no	no	DET
fsr-3419	518	31	dividends	dividend	NOUN
fsr-3419	518	32	,	,	PUNCT
fsr-3419	518	33	the	the	DET
fsr-3419	518	34	heavy	heavy	ADJ
fsr-3419	518	35	majority	majority	NOUN
fsr-3419	518	36	of	of	ADP
fsr-3419	518	37	retirees	retiree	NOUN
fsr-3419	518	38	and	and	CCONJ
fsr-3419	518	39	their	their	PRON
fsr-3419	518	40	advisors	advisor	NOUN
fsr-3419	518	41	will	will	AUX
fsr-3419	518	42	pick	pick	VERB
fsr-3419	518	43	the	the	DET
fsr-3419	518	44	stock	stock	NOUN
fsr-3419	518	45	that	that	PRON
fsr-3419	518	46	returns	return	VERB
fsr-3419	518	47	dividends	dividend	NOUN
fsr-3419	518	48	for	for	ADP
fsr-3419	518	49	reasons	reason	NOUN
fsr-3419	518	50	including	include	VERB
fsr-3419	518	51	that	that	DET
fsr-3419	518	52	dividend	dividend	NOUN
fsr-3419	518	53	paying	pay	VERB
fsr-3419	518	54	firms	firm	NOUN
fsr-3419	518	55	are	be	AUX
fsr-3419	518	56	often	often	ADV
fsr-3419	518	57	considered	consider	VERB
fsr-3419	518	58	to	to	PART
fsr-3419	518	59	be	be	AUX
fsr-3419	518	60	more	more	ADV
fsr-3419	518	61	stable	stable	ADJ
fsr-3419	518	62	than	than	ADP
fsr-3419	518	63	non	non	ADJ
fsr-3419	518	64	-	-	ADJ
fsr-3419	518	65	dividend	dividend	ADJ
fsr-3419	518	66	paying	pay	VERB
fsr-3419	518	67	firms	firm	NOUN
fsr-3419	518	68	.	.	PUNCT
fsr-3419	519	1	from	from	ADP
fsr-3419	519	2	a	a	DET
fsr-3419	519	3	taxation	taxation	NOUN
fsr-3419	519	4	point	point	NOUN
fsr-3419	519	5	of	of	ADP
fsr-3419	519	6	view	view	NOUN
fsr-3419	519	7	;	;	PUNCT
fsr-3419	519	8	however	however	ADV
fsr-3419	519	9	,	,	PUNCT
fsr-3419	519	10	this	this	PRON
fsr-3419	519	11	is	be	AUX
fsr-3419	519	12	known	know	VERB
fsr-3419	519	13	to	to	PART
fsr-3419	519	14	be	be	AUX
fsr-3419	519	15	a	a	DET
fsr-3419	519	16	considerable	considerable	ADJ
fsr-3419	519	17	mistake	mistake	NOUN
fsr-3419	519	18	(	(	PUNCT
fsr-3419	519	19	e.g.	e.g.	ADV
fsr-3419	519	20	,	,	PUNCT
fsr-3419	519	21	see	see	VERB
fsr-3419	519	22	demuth	demuth	NOUN
fsr-3419	519	23	2016	2016	NUM
fsr-3419	519	24	)	)	PUNCT
fsr-3419	519	25	.	.	PUNCT
fsr-3419	520	1	there	there	PRON
fsr-3419	520	2	are	be	VERB
fsr-3419	520	3	many	many	ADJ
fsr-3419	520	4	reasons	reason	NOUN
fsr-3419	520	5	for	for	ADP
fsr-3419	520	6	this	this	PRON
fsr-3419	520	7	.	.	PUNCT
fsr-3419	521	1	it	it	PRON
fsr-3419	521	2	is	be	AUX
fsr-3419	521	3	well	well	ADV
fsr-3419	521	4	known	know	VERB
fsr-3419	521	5	for	for	ADP
fsr-3419	521	6	long	long	ADJ
fsr-3419	521	7	-	-	PUNCT
fsr-3419	521	8	term	term	NOUN
fsr-3419	521	9	stock	stock	NOUN
fsr-3419	521	10	investing	invest	VERB
fsr-3419	521	11	that	that	SCONJ
fsr-3419	521	12	the	the	DET
fsr-3419	521	13	loss	loss	NOUN
fsr-3419	521	14	of	of	ADP
fsr-3419	521	15	deferring	defer	VERB
fsr-3419	521	16	capital	capital	NOUN
fsr-3419	521	17	gains	gain	NOUN
fsr-3419	521	18	taxes	taxis	NOUN
fsr-3419	521	19	because	because	SCONJ
fsr-3419	521	20	of	of	ADP
fsr-3419	521	21	an	an	DET
fsr-3419	521	22	intermediate	intermediate	ADJ
fsr-3419	521	23	sale	sale	NOUN
fsr-3419	521	24	and	and	CCONJ
fsr-3419	521	25	repurchase	repurchase	NOUN
fsr-3419	521	26	of	of	ADP
fsr-3419	521	27	a	a	DET
fsr-3419	521	28	stock	stock	NOUN
fsr-3419	521	29	can	can	AUX
fsr-3419	521	30	have	have	VERB
fsr-3419	521	31	a	a	DET
fsr-3419	521	32	considerable	considerable	ADJ
fsr-3419	521	33	negative	negative	ADJ
fsr-3419	521	34	impact	impact	NOUN
fsr-3419	521	35	on	on	ADP
fsr-3419	521	36	the	the	DET
fsr-3419	521	37	total	total	ADJ
fsr-3419	521	38	gains	gain	NOUN
fsr-3419	521	39	after	after	ADP
fsr-3419	521	40	the	the	DET
fsr-3419	521	41	final	final	ADJ
fsr-3419	521	42	sale	sale	NOUN
fsr-3419	521	43	of	of	ADP
fsr-3419	521	44	the	the	DET
fsr-3419	521	45	stock	stock	NOUN
fsr-3419	521	46	.	.	PUNCT
fsr-3419	522	1	assuming	assume	VERB
fsr-3419	522	2	t	t	PROPN
fsr-3419	522	3	gains	gain	NOUN
fsr-3419	522	4	¼	¼	NOUN
fsr-3419	522	5	tdiv	tdiv	NOUN
fsr-3419	522	6	,	,	PUNCT
fsr-3419	522	7	dividends	dividend	NOUN
fsr-3419	522	8	are	be	AUX
fsr-3419	522	9	like	like	ADP
fsr-3419	522	10	a	a	DET
fsr-3419	522	11	forced	force	VERB
fsr-3419	522	12	intermediate	intermediate	ADJ
fsr-3419	522	13	sale	sale	NOUN
fsr-3419	522	14	,	,	PUNCT
fsr-3419	522	15	except	except	SCONJ
fsr-3419	522	16	that	that	SCONJ
fsr-3419	522	17	dividends	dividend	NOUN
fsr-3419	522	18	are	be	AUX
fsr-3419	522	19	worse	bad	ADJ
fsr-3419	522	20	for	for	ADP
fsr-3419	522	21	two	two	NUM
fsr-3419	522	22	reasons	reason	NOUN
fsr-3419	522	23	:	:	PUNCT
fsr-3419	522	24	(	(	PUNCT
fsr-3419	522	25	1	1	X
fsr-3419	522	26	)	)	PUNCT
fsr-3419	522	27	the	the	DET
fsr-3419	522	28	sale	sale	NOUN
fsr-3419	522	29	of	of	ADP
fsr-3419	522	30	normal	normal	ADJ
fsr-3419	522	31	stock	stock	NOUN
fsr-3419	522	32	is	be	AUX
fsr-3419	522	33	at	at	ADP
fsr-3419	522	34	the	the	DET
fsr-3419	522	35	cost	cost	NOUN
fsr-3419	522	36	basis	basis	NOUN
fsr-3419	522	37	determined	determine	VERB
fsr-3419	522	38	by	by	ADP
fsr-3419	522	39	v	v	NUM
fsr-3419	522	40	of	of	ADP
fsr-3419	522	41	the	the	DET
fsr-3419	522	42	lot	lot	NOUN
fsr-3419	522	43	being	be	AUX
fsr-3419	522	44	sold	sell	VERB
fsr-3419	522	45	,	,	PUNCT
fsr-3419	522	46	but	but	CCONJ
fsr-3419	522	47	dividends	dividend	NOUN
fsr-3419	522	48	are	be	AUX
fsr-3419	522	49	like	like	ADP
fsr-3419	522	50	a	a	DET
fsr-3419	522	51	sale	sale	NOUN
fsr-3419	522	52	on	on	ADP
fsr-3419	522	53	just	just	ADV
fsr-3419	522	54	the	the	DET
fsr-3419	522	55	gains	gain	NOUN
fsr-3419	522	56	.	.	PUNCT
fsr-3419	523	1	that	that	PRON
fsr-3419	523	2	is	is	ADV
fsr-3419	523	3	,	,	PUNCT
fsr-3419	523	4	it	it	PRON
fsr-3419	523	5	is	be	AUX
fsr-3419	523	6	a	a	DET
fsr-3419	523	7	sale	sale	NOUN
fsr-3419	523	8	on	on	ADP
fsr-3419	523	9	a	a	DET
fsr-3419	523	10	part	part	NOUN
fsr-3419	523	11	of	of	ADP
fsr-3419	523	12	the	the	DET
fsr-3419	523	13	lot	lot	NOUN
fsr-3419	523	14	where	where	SCONJ
fsr-3419	523	15	v	v	ADP
fsr-3419	523	16	¼	¼	NOUN
fsr-3419	523	17	0	0	NUM
fsr-3419	523	18	,	,	PUNCT
fsr-3419	523	19	the	the	DET
fsr-3419	523	20	worst	bad	ADJ
fsr-3419	523	21	case	case	NOUN
fsr-3419	523	22	.	.	PUNCT
fsr-3419	524	1	(	(	PUNCT
fsr-3419	524	2	2	2	X
fsr-3419	524	3	)	)	PUNCT
fsr-3419	524	4	the	the	DET
fsr-3419	524	5	fact	fact	NOUN
fsr-3419	524	6	that	that	SCONJ
fsr-3419	524	7	fig	fig	NOUN
fsr-3419	524	8	.	.	PUNCT
fsr-3419	525	1	11	11	NUM
fsr-3419	525	2	.	.	PUNCT
fsr-3419	525	3	left	leave	VERB
fsr-3419	525	4	panel	panel	NOUN
fsr-3419	525	5	:	:	PUNCT
fsr-3419	525	6	case	case	NOUN
fsr-3419	525	7	10	10	NUM
fsr-3419	525	8	for	for	ADP
fsr-3419	525	9	studying	study	VERB
fsr-3419	525	10	how	how	SCONJ
fsr-3419	525	11	sensitive	sensitive	ADJ
fsr-3419	525	12	the	the	DET
fsr-3419	525	13	optimal	optimal	ADJ
fsr-3419	525	14	strategy	strategy	NOUN
fsr-3419	525	15	is	be	AUX
fsr-3419	525	16	to	to	ADP
fsr-3419	525	17	changes	change	NOUN
fsr-3419	525	18	in	in	ADP
fsr-3419	525	19	the	the	DET
fsr-3419	525	20	heir	heir	NOUN
fsr-3419	525	21	’s	’s	PART
fsr-3419	525	22	discount	discount	NOUN
fsr-3419	525	23	factor	factor	NOUN
fsr-3419	525	24	,	,	PUNCT
fsr-3419	525	25	a.	a.	NOUN
fsr-3419	525	26	right	right	PROPN
fsr-3419	525	27	panel	panel	NOUN
fsr-3419	525	28	:	:	PUNCT
fsr-3419	525	29	case	case	NOUN
fsr-3419	525	30	11	11	NUM
fsr-3419	525	31	for	for	ADP
fsr-3419	525	32	studying	study	VERB
fsr-3419	525	33	the	the	DET
fsr-3419	525	34	corrosive	corrosive	ADJ
fsr-3419	525	35	effect	effect	NOUN
fsr-3419	525	36	of	of	ADP
fsr-3419	525	37	dividends	dividend	NOUN
fsr-3419	525	38	,	,	PUNCT
fsr-3419	525	39	d.	d.	PROPN
fsr-3419	525	40	92	92	NUM
fsr-3419	525	41	j.	j.	PROPN
fsr-3419	525	42	dilellio	dilellio	PROPN
fsr-3419	525	43	,	,	PUNCT
fsr-3419	525	44	d.	d.	PROPN
fsr-3419	525	45	ostrov	ostrov	PROPN
fsr-3419	525	46	/	/	SYM
fsr-3419	525	47	financial	financial	ADJ
fsr-3419	525	48	services	service	NOUN
fsr-3419	525	49	review	review	VERB
fsr-3419	525	50	28	28	NUM
fsr-3419	525	51	(	(	PUNCT
fsr-3419	525	52	2020	2020	NUM
fsr-3419	525	53	)	)	PUNCT
fsr-3419	525	54	67–95	67–95	NUM
fsr-3419	525	55	dividends	dividend	NOUN
fsr-3419	525	56	then	then	ADV
fsr-3419	525	57	lower	lower	VERB
fsr-3419	525	58	v	v	NOUN
fsr-3419	525	59	for	for	ADP
fsr-3419	525	60	the	the	DET
fsr-3419	525	61	rest	rest	NOUN
fsr-3419	525	62	of	of	ADP
fsr-3419	525	63	the	the	DET
fsr-3419	525	64	lot	lot	NOUN
fsr-3419	525	65	will	will	AUX
fsr-3419	525	66	partially	partially	ADV
fsr-3419	525	67	compensate	compensate	VERB
fsr-3419	525	68	for	for	ADP
fsr-3419	525	69	this	this	PRON
fsr-3419	525	70	if	if	SCONJ
fsr-3419	525	71	the	the	DET
fsr-3419	525	72	stock	stock	NOUN
fsr-3419	525	73	is	be	AUX
fsr-3419	525	74	later	later	ADV
fsr-3419	525	75	sold	sell	VERB
fsr-3419	525	76	by	by	ADP
fsr-3419	525	77	the	the	DET
fsr-3419	525	78	retiree	retiree	NOUN
fsr-3419	525	79	.	.	PUNCT
fsr-3419	526	1	however	however	ADV
fsr-3419	526	2	,	,	PUNCT
fsr-3419	526	3	once	once	SCONJ
fsr-3419	526	4	the	the	DET
fsr-3419	526	5	retiree	retiree	NOUN
fsr-3419	526	6	stops	stop	VERB
fsr-3419	526	7	using	use	VERB
fsr-3419	526	8	taxable	taxable	ADJ
fsr-3419	526	9	stock	stock	NOUN
fsr-3419	526	10	for	for	ADP
fsr-3419	526	11	consumption	consumption	NOUN
fsr-3419	526	12	,	,	PUNCT
fsr-3419	526	13	this	this	DET
fsr-3419	526	14	lot	lot	NOUN
fsr-3419	526	15	will	will	AUX
fsr-3419	526	16	not	not	PART
fsr-3419	526	17	be	be	AUX
fsr-3419	526	18	sold	sell	VERB
fsr-3419	526	19	by	by	ADP
fsr-3419	526	20	the	the	DET
fsr-3419	526	21	retiree	retiree	NOUN
fsr-3419	526	22	.	.	PUNCT
fsr-3419	527	1	it	it	PRON
fsr-3419	527	2	will	will	AUX
fsr-3419	527	3	go	go	VERB
fsr-3419	527	4	to	to	ADP
fsr-3419	527	5	the	the	DET
fsr-3419	527	6	heir	heir	NOUN
fsr-3419	527	7	,	,	PUNCT
fsr-3419	527	8	where	where	SCONJ
fsr-3419	527	9	all	all	DET
fsr-3419	527	10	gains	gain	NOUN
fsr-3419	527	11	are	be	AUX
fsr-3419	527	12	forgiven	forgive	VERB
fsr-3419	527	13	and	and	CCONJ
fsr-3419	527	14	the	the	DET
fsr-3419	527	15	fact	fact	NOUN
fsr-3419	527	16	that	that	SCONJ
fsr-3419	527	17	v	v	NOUN
fsr-3419	527	18	was	be	AUX
fsr-3419	527	19	lowered	lower	VERB
fsr-3419	527	20	for	for	ADP
fsr-3419	527	21	the	the	DET
fsr-3419	527	22	retiree	retiree	NOUN
fsr-3419	527	23	becomes	become	VERB
fsr-3419	527	24	irrelevant	irrelevant	ADJ
fsr-3419	527	25	.	.	PUNCT
fsr-3419	528	1	our	our	PRON
fsr-3419	528	2	algorithm	algorithm	NOUN
fsr-3419	528	3	quantifies	quantify	VERB
fsr-3419	528	4	how	how	SCONJ
fsr-3419	528	5	problematic	problematic	ADJ
fsr-3419	528	6	these	these	DET
fsr-3419	528	7	tax	tax	NOUN
fsr-3419	528	8	issues	issue	NOUN
fsr-3419	528	9	with	with	ADP
fsr-3419	528	10	dividends	dividend	NOUN
fsr-3419	528	11	are	be	AUX
fsr-3419	528	12	.	.	PUNCT
fsr-3419	529	1	consider	consider	VERB
fsr-3419	529	2	,	,	PUNCT
fsr-3419	529	3	for	for	ADP
fsr-3419	529	4	example	example	NOUN
fsr-3419	529	5	,	,	PUNCT
fsr-3419	529	6	case	case	NOUN
fsr-3419	529	7	11	11	NUM
fsr-3419	529	8	shown	show	VERB
fsr-3419	529	9	in	in	ADP
fsr-3419	529	10	the	the	DET
fsr-3419	529	11	right	right	ADJ
fsr-3419	529	12	panel	panel	NOUN
fsr-3419	529	13	of	of	ADP
fsr-3419	529	14	fig	fig	NOUN
fsr-3419	529	15	.	.	PUNCT
fsr-3419	530	1	11	11	NUM
fsr-3419	530	2	,	,	PUNCT
fsr-3419	530	3	where	where	SCONJ
fsr-3419	530	4	the	the	DET
fsr-3419	530	5	investor	investor	NOUN
fsr-3419	530	6	starts	start	VERB
fsr-3419	530	7	with	with	ADP
fsr-3419	530	8	a	a	DET
fsr-3419	530	9	million	million	NUM
fsr-3419	530	10	dollars	dollar	NOUN
fsr-3419	530	11	in	in	ADP
fsr-3419	530	12	taxable	taxable	ADJ
fsr-3419	530	13	stock	stock	NOUN
fsr-3419	530	14	,	,	PUNCT
fsr-3419	530	15	a=	a=	PROPN
fsr-3419	530	16	1	1	NUM
fsr-3419	530	17	,	,	PUNCT
fsr-3419	530	18	and	and	CCONJ
fsr-3419	530	19	the	the	DET
fsr-3419	530	20	dividend	dividend	NOUN
fsr-3419	530	21	rate	rate	NOUN
fsr-3419	530	22	is	be	AUX
fsr-3419	530	23	dt	dt	NOUN
fsr-3419	530	24	=	=	SYM
fsr-3419	530	25	4	4	NUM
fsr-3419	530	26	%	%	NOUN
fsr-3419	530	27	.	.	PUNCT
fsr-3419	531	1	all	all	DET
fsr-3419	531	2	the	the	DET
fsr-3419	531	3	magenta	magenta	NOUN
fsr-3419	531	4	in	in	ADP
fsr-3419	531	5	the	the	DET
fsr-3419	531	6	panel	panel	NOUN
fsr-3419	531	7	represents	represent	VERB
fsr-3419	531	8	dividends	dividend	NOUN
fsr-3419	531	9	,	,	PUNCT
fsr-3419	531	10	which	which	PRON
fsr-3419	531	11	are	be	AUX
fsr-3419	531	12	optimally	optimally	ADV
fsr-3419	531	13	used	use	VERB
fsr-3419	531	14	for	for	ADP
fsr-3419	531	15	consumption	consumption	NOUN
fsr-3419	531	16	by	by	ADP
fsr-3419	531	17	general	general	ADJ
fsr-3419	531	18	principle	principle	NOUN
fsr-3419	531	19	4	4	X
fsr-3419	531	20	.	.	PUNCT
fsr-3419	532	1	if	if	SCONJ
fsr-3419	532	2	we	we	PRON
fsr-3419	532	3	now	now	ADV
fsr-3419	532	4	change	change	VERB
fsr-3419	532	5	the	the	DET
fsr-3419	532	6	dividend	dividend	NOUN
fsr-3419	532	7	rate	rate	NOUN
fsr-3419	532	8	to	to	ADP
fsr-3419	532	9	dt	dt	PROPN
fsr-3419	532	10	=	=	SYM
fsr-3419	532	11	0	0	PROPN
fsr-3419	532	12	,	,	PUNCT
fsr-3419	532	13	the	the	DET
fsr-3419	532	14	magenta	magenta	NOUN
fsr-3419	532	15	part	part	NOUN
fsr-3419	532	16	will	will	AUX
fsr-3419	532	17	be	be	AUX
fsr-3419	532	18	replaced	replace	VERB
fsr-3419	532	19	by	by	ADP
fsr-3419	532	20	the	the	DET
fsr-3419	532	21	roth	roth	PROPN
fsr-3419	532	22	in	in	ADP
fsr-3419	532	23	green	green	NOUN
fsr-3419	532	24	,	,	PUNCT
fsr-3419	532	25	and	and	CCONJ
fsr-3419	532	26	the	the	DET
fsr-3419	532	27	value	value	NOUN
fsr-3419	532	28	of	of	ADP
fsr-3419	532	29	wtotal	wtotal	ADJ
fsr-3419	532	30	tdeathð	tdeathð	NOUN
fsr-3419	532	31	þ	þ	PROPN
fsr-3419	532	32	will	will	AUX
fsr-3419	532	33	increase	increase	VERB
fsr-3419	532	34	from	from	ADP
fsr-3419	532	35	$	$	SYM
fsr-3419	532	36	3,284,021	3,284,021	NUM
fsr-3419	532	37	to	to	ADP
fsr-3419	532	38	$	$	SYM
fsr-3419	532	39	3,608,910	3,608,910	NUM
fsr-3419	532	40	.	.	PUNCT
fsr-3419	533	1	that	that	PRON
fsr-3419	533	2	is	be	AUX
fsr-3419	533	3	,	,	PUNCT
fsr-3419	533	4	in	in	ADP
fsr-3419	533	5	this	this	DET
fsr-3419	533	6	case	case	NOUN
fsr-3419	533	7	,	,	PUNCT
fsr-3419	533	8	if	if	SCONJ
fsr-3419	533	9	the	the	DET
fsr-3419	533	10	retiree	retiree	NOUN
fsr-3419	533	11	chooses	choose	VERB
fsr-3419	533	12	the	the	DET
fsr-3419	533	13	stock	stock	NOUN
fsr-3419	533	14	without	without	ADP
fsr-3419	533	15	dividends	dividend	NOUN
fsr-3419	533	16	for	for	ADP
fsr-3419	533	17	their	their	PRON
fsr-3419	533	18	taxable	taxable	ADJ
fsr-3419	533	19	account	account	NOUN
fsr-3419	533	20	,	,	PUNCT
fsr-3419	533	21	their	their	PRON
fsr-3419	533	22	heir	heir	NOUN
fsr-3419	533	23	will	will	AUX
fsr-3419	533	24	receive	receive	VERB
fsr-3419	533	25	$	$	SYM
fsr-3419	533	26	324,889	324,889	NUM
fsr-3419	533	27	more	more	ADJ
fsr-3419	533	28	dollars	dollar	NOUN
fsr-3419	533	29	.	.	PUNCT
fsr-3419	534	1	in	in	ADP
fsr-3419	534	2	other	other	ADJ
fsr-3419	534	3	words	word	NOUN
fsr-3419	534	4	,	,	PUNCT
fsr-3419	534	5	we	we	PRON
fsr-3419	534	6	see	see	VERB
fsr-3419	534	7	from	from	ADP
fsr-3419	534	8	our	our	PRON
fsr-3419	534	9	results	result	NOUN
fsr-3419	534	10	that	that	SCONJ
fsr-3419	534	11	the	the	DET
fsr-3419	534	12	corrosive	corrosive	ADJ
fsr-3419	534	13	effect	effect	NOUN
fsr-3419	534	14	of	of	ADP
fsr-3419	534	15	dividends	dividend	NOUN
fsr-3419	534	16	is	be	AUX
fsr-3419	534	17	considerable	considerable	ADJ
fsr-3419	534	18	,	,	PUNCT
fsr-3419	534	19	especially	especially	ADV
fsr-3419	534	20	for	for	ADP
fsr-3419	534	21	investors	investor	NOUN
fsr-3419	534	22	with	with	ADP
fsr-3419	534	23	large	large	ADJ
fsr-3419	534	24	taxable	taxable	ADJ
fsr-3419	534	25	stock	stock	NOUN
fsr-3419	534	26	holdings	holding	NOUN
fsr-3419	534	27	.	.	PUNCT
fsr-3419	535	1	8	8	X
fsr-3419	535	2	.	.	PUNCT
fsr-3419	535	3	conclusions	conclusion	NOUN
fsr-3419	535	4	previous	previous	ADJ
fsr-3419	535	5	strategies	strategy	NOUN
fsr-3419	535	6	for	for	ADP
fsr-3419	535	7	how	how	SCONJ
fsr-3419	535	8	a	a	DET
fsr-3419	535	9	u.s	u.s	PROPN
fsr-3419	535	10	.	.	PROPN
fsr-3419	535	11	retiree	retiree	NOUN
fsr-3419	535	12	should	should	AUX
fsr-3419	535	13	allocate	allocate	VERB
fsr-3419	535	14	their	their	PRON
fsr-3419	535	15	withdrawals	withdrawal	NOUN
fsr-3419	535	16	in	in	ADP
fsr-3419	535	17	a	a	DET
fsr-3419	535	18	tax	tax	NOUN
fsr-3419	535	19	efficient	efficient	ADJ
fsr-3419	535	20	manner	manner	NOUN
fsr-3419	535	21	among	among	ADP
fsr-3419	535	22	tdas	tdas	PROPN
fsr-3419	535	23	,	,	PUNCT
fsr-3419	535	24	roth	roth	NOUN
fsr-3419	535	25	accounts	account	NOUN
fsr-3419	535	26	,	,	PUNCT
fsr-3419	535	27	and	and	CCONJ
fsr-3419	535	28	taxable	taxable	ADJ
fsr-3419	535	29	stock	stock	NOUN
fsr-3419	535	30	accounts	account	NOUN
fsr-3419	535	31	have	have	AUX
fsr-3419	535	32	not	not	PART
fsr-3419	535	33	depended	depend	VERB
fsr-3419	535	34	on	on	ADP
fsr-3419	535	35	the	the	DET
fsr-3419	535	36	amounts	amount	NOUN
fsr-3419	535	37	in	in	ADP
fsr-3419	535	38	these	these	DET
fsr-3419	535	39	three	three	NUM
fsr-3419	535	40	accounts	account	NOUN
fsr-3419	535	41	,	,	PUNCT
fsr-3419	535	42	nor	nor	CCONJ
fsr-3419	535	43	on	on	ADP
fsr-3419	535	44	the	the	DET
fsr-3419	535	45	parameters	parameter	NOUN
fsr-3419	535	46	governing	govern	VERB
fsr-3419	535	47	the	the	DET
fsr-3419	535	48	retiree	retiree	NOUN
fsr-3419	535	49	,	,	PUNCT
fsr-3419	535	50	nor	nor	CCONJ
fsr-3419	535	51	on	on	ADP
fsr-3419	535	52	the	the	DET
fsr-3419	535	53	parameters	parameter	NOUN
fsr-3419	535	54	governing	govern	VERB
fsr-3419	535	55	their	their	PRON
fsr-3419	535	56	heirs	heir	NOUN
fsr-3419	535	57	.	.	PUNCT
fsr-3419	536	1	in	in	ADP
fsr-3419	536	2	this	this	DET
fsr-3419	536	3	paper	paper	NOUN
fsr-3419	536	4	,	,	PUNCT
fsr-3419	536	5	we	we	PRON
fsr-3419	536	6	have	have	AUX
fsr-3419	536	7	presented	present	VERB
fsr-3419	536	8	an	an	DET
fsr-3419	536	9	algorithm	algorithm	NOUN
fsr-3419	536	10	that	that	PRON
fsr-3419	536	11	uses	use	VERB
fsr-3419	536	12	these	these	DET
fsr-3419	536	13	amounts	amount	NOUN
fsr-3419	536	14	and	and	CCONJ
fsr-3419	536	15	parameters	parameter	NOUN
fsr-3419	536	16	to	to	PART
fsr-3419	536	17	develop	develop	VERB
fsr-3419	536	18	a	a	DET
fsr-3419	536	19	strategy	strategy	NOUN
fsr-3419	536	20	that	that	PRON
fsr-3419	536	21	adapts	adapt	VERB
fsr-3419	536	22	to	to	ADP
fsr-3419	536	23	the	the	DET
fsr-3419	536	24	retiree	retiree	NOUN
fsr-3419	536	25	’s	’s	PART
fsr-3419	536	26	specific	specific	ADJ
fsr-3419	536	27	circumstances	circumstance	NOUN
fsr-3419	536	28	.	.	PUNCT
fsr-3419	537	1	the	the	DET
fsr-3419	537	2	development	development	NOUN
fsr-3419	537	3	of	of	ADP
fsr-3419	537	4	our	our	PRON
fsr-3419	537	5	algorithm	algorithm	NOUN
fsr-3419	537	6	reveals	reveal	VERB
fsr-3419	537	7	insights	insight	NOUN
fsr-3419	537	8	into	into	ADP
fsr-3419	537	9	the	the	DET
fsr-3419	537	10	complex	complex	ADJ
fsr-3419	537	11	structure	structure	NOUN
fsr-3419	537	12	governing	govern	VERB
fsr-3419	537	13	the	the	DET
fsr-3419	537	14	trade	trade	NOUN
fsr-3419	537	15	-	-	PUNCT
fsr-3419	537	16	offs	off	NOUN
fsr-3419	537	17	in	in	ADP
fsr-3419	537	18	using	use	VERB
fsr-3419	537	19	these	these	DET
fsr-3419	537	20	three	three	NUM
fsr-3419	537	21	accounts	account	NOUN
fsr-3419	537	22	to	to	PART
fsr-3419	537	23	satisfy	satisfy	VERB
fsr-3419	537	24	retiree	retiree	NOUN
fsr-3419	537	25	consumption	consumption	NOUN
fsr-3419	537	26	needs	need	NOUN
fsr-3419	537	27	.	.	PUNCT
fsr-3419	538	1	this	this	PRON
fsr-3419	538	2	is	be	AUX
fsr-3419	538	3	particularly	particularly	ADV
fsr-3419	538	4	challenging	challenging	ADJ
fsr-3419	538	5	with	with	ADP
fsr-3419	538	6	the	the	DET
fsr-3419	538	7	taxable	taxable	ADJ
fsr-3419	538	8	account	account	NOUN
fsr-3419	538	9	,	,	PUNCT
fsr-3419	538	10	because	because	SCONJ
fsr-3419	538	11	its	its	PRON
fsr-3419	538	12	tax	tax	NOUN
fsr-3419	538	13	structure	structure	NOUN
fsr-3419	538	14	differs	differ	VERB
fsr-3419	538	15	significantly	significantly	ADV
fsr-3419	538	16	from	from	ADP
fsr-3419	538	17	the	the	DET
fsr-3419	538	18	tax	tax	NOUN
fsr-3419	538	19	structure	structure	NOUN
fsr-3419	538	20	of	of	ADP
fsr-3419	538	21	the	the	DET
fsr-3419	538	22	tda	tda	NOUN
fsr-3419	538	23	and	and	CCONJ
fsr-3419	538	24	the	the	DET
fsr-3419	538	25	roth	roth	PROPN
fsr-3419	538	26	account	account	NOUN
fsr-3419	538	27	.	.	PUNCT
fsr-3419	539	1	our	our	PRON
fsr-3419	539	2	algorithm	algorithm	NOUN
fsr-3419	539	3	starts	start	VERB
fsr-3419	539	4	by	by	ADP
fsr-3419	539	5	using	use	VERB
fsr-3419	539	6	current	current	ADJ
fsr-3419	539	7	tax	tax	NOUN
fsr-3419	539	8	law	law	NOUN
fsr-3419	539	9	to	to	PART
fsr-3419	539	10	create	create	VERB
fsr-3419	539	11	five	five	NUM
fsr-3419	539	12	guiding	guide	VERB
fsr-3419	539	13	principles	principle	NOUN
fsr-3419	539	14	that	that	PRON
fsr-3419	539	15	govern	govern	VERB
fsr-3419	539	16	prioritizing	prioritize	VERB
fsr-3419	539	17	consumption	consumption	NOUN
fsr-3419	539	18	from	from	ADP
fsr-3419	539	19	the	the	DET
fsr-3419	539	20	three	three	NUM
fsr-3419	539	21	accounts	account	NOUN
fsr-3419	539	22	:	:	PUNCT
fsr-3419	539	23	(	(	PUNCT
fsr-3419	539	24	1	1	X
fsr-3419	539	25	)	)	PUNCT
fsr-3419	539	26	if	if	SCONJ
fsr-3419	539	27	the	the	DET
fsr-3419	539	28	retiree	retiree	NOUN
fsr-3419	539	29	consumes	consume	VERB
fsr-3419	539	30	a	a	DET
fsr-3419	539	31	given	give	VERB
fsr-3419	539	32	amount	amount	NOUN
fsr-3419	539	33	of	of	ADP
fsr-3419	539	34	roth	roth	NOUN
fsr-3419	539	35	money	money	NOUN
fsr-3419	539	36	and	and	CCONJ
fsr-3419	539	37	consumes	consume	NOUN
fsr-3419	539	38	given	give	VERB
fsr-3419	539	39	amounts	amount	NOUN
fsr-3419	539	40	of	of	ADP
fsr-3419	539	41	tda	tda	NOUN
fsr-3419	539	42	money	money	NOUN
fsr-3419	539	43	at	at	ADP
fsr-3419	539	44	various	various	ADJ
fsr-3419	539	45	marginal	marginal	ADJ
fsr-3419	539	46	tax	tax	NOUN
fsr-3419	539	47	rates	rate	NOUN
fsr-3419	539	48	,	,	PUNCT
fsr-3419	539	49	the	the	DET
fsr-3419	539	50	order	order	NOUN
fsr-3419	539	51	/	/	SYM
fsr-3419	539	52	allocation	allocation	NOUN
fsr-3419	539	53	in	in	ADP
fsr-3419	539	54	which	which	PRON
fsr-3419	539	55	these	these	PRON
fsr-3419	539	56	are	be	AUX
fsr-3419	539	57	consumed	consume	VERB
fsr-3419	539	58	is	be	AUX
fsr-3419	539	59	irrelevant	irrelevant	ADJ
fsr-3419	539	60	;	;	PUNCT
fsr-3419	539	61	(	(	PUNCT
fsr-3419	539	62	2	2	X
fsr-3419	539	63	)	)	PUNCT
fsr-3419	539	64	in	in	ADP
fsr-3419	539	65	contrast	contrast	NOUN
fsr-3419	539	66	,	,	PUNCT
fsr-3419	539	67	taxable	taxable	ADJ
fsr-3419	539	68	stock	stock	NOUN
fsr-3419	539	69	and	and	CCONJ
fsr-3419	539	70	dividends	dividend	NOUN
fsr-3419	539	71	are	be	AUX
fsr-3419	539	72	better	well	ADV
fsr-3419	539	73	spent	spend	VERB
fsr-3419	539	74	earlier	early	ADV
fsr-3419	539	75	rather	rather	ADV
fsr-3419	539	76	than	than	ADP
fsr-3419	539	77	spent	spend	VERB
fsr-3419	539	78	later	later	ADV
fsr-3419	539	79	;	;	PUNCT
fsr-3419	539	80	(	(	PUNCT
fsr-3419	539	81	3	3	X
fsr-3419	539	82	)	)	PUNCT
fsr-3419	539	83	when	when	SCONJ
fsr-3419	539	84	consuming	consume	VERB
fsr-3419	539	85	taxable	taxable	ADJ
fsr-3419	539	86	stock	stock	NOUN
fsr-3419	539	87	,	,	PUNCT
fsr-3419	539	88	the	the	DET
fsr-3419	539	89	lot	lot	NOUN
fsr-3419	539	90	with	with	ADP
fsr-3419	539	91	the	the	DET
fsr-3419	539	92	highest	high	ADJ
fsr-3419	539	93	cost	cost	NOUN
fsr-3419	539	94	basis	basis	NOUN
fsr-3419	539	95	should	should	AUX
fsr-3419	539	96	always	always	ADV
fsr-3419	539	97	be	be	AUX
fsr-3419	539	98	liquidated	liquidate	VERB
fsr-3419	539	99	;	;	PUNCT
fsr-3419	539	100	(	(	PUNCT
fsr-3419	539	101	4	4	X
fsr-3419	539	102	)	)	PUNCT
fsr-3419	539	103	dividends	dividend	NOUN
fsr-3419	539	104	should	should	AUX
fsr-3419	539	105	always	always	ADV
fsr-3419	539	106	be	be	AUX
fsr-3419	539	107	consumed	consume	VERB
fsr-3419	539	108	before	before	ADP
fsr-3419	539	109	roth	roth	PROPN
fsr-3419	539	110	money	money	NOUN
fsr-3419	539	111	;	;	PUNCT
fsr-3419	539	112	and	and	CCONJ
fsr-3419	539	113	(	(	PUNCT
fsr-3419	539	114	5	5	X
fsr-3419	539	115	)	)	PUNCT
fsr-3419	539	116	rmds	rmds	NOUN
fsr-3419	539	117	should	should	AUX
fsr-3419	539	118	always	always	ADV
fsr-3419	539	119	be	be	AUX
fsr-3419	539	120	taken	take	VERB
fsr-3419	539	121	out	out	ADP
fsr-3419	539	122	of	of	ADP
fsr-3419	539	123	any	any	DET
fsr-3419	539	124	tda	tda	NOUN
fsr-3419	539	125	.	.	PUNCT
fsr-3419	540	1	these	these	DET
fsr-3419	540	2	five	five	NUM
fsr-3419	540	3	guiding	guide	VERB
fsr-3419	540	4	principles	principle	NOUN
fsr-3419	540	5	lead	lead	VERB
fsr-3419	540	6	to	to	ADP
fsr-3419	540	7	our	our	PRON
fsr-3419	540	8	algorithm	algorithm	NOUN
fsr-3419	540	9	for	for	ADP
fsr-3419	540	10	optimizing	optimize	VERB
fsr-3419	540	11	how	how	SCONJ
fsr-3419	540	12	to	to	PART
fsr-3419	540	13	allocate	allocate	VERB
fsr-3419	540	14	from	from	ADP
fsr-3419	540	15	the	the	DET
fsr-3419	540	16	three	three	NUM
fsr-3419	540	17	accounts	account	NOUN
fsr-3419	540	18	,	,	PUNCT
fsr-3419	540	19	so	so	SCONJ
fsr-3419	540	20	as	as	SCONJ
fsr-3419	540	21	to	to	PART
fsr-3419	540	22	meet	meet	VERB
fsr-3419	540	23	the	the	DET
fsr-3419	540	24	retiree	retiree	NOUN
fsr-3419	540	25	’s	’s	PART
fsr-3419	540	26	projected	project	VERB
fsr-3419	540	27	yearly	yearly	ADJ
fsr-3419	540	28	future	future	ADJ
fsr-3419	540	29	total	total	ADJ
fsr-3419	540	30	after	after	ADP
fsr-3419	540	31	-	-	PUNCT
fsr-3419	540	32	tax	tax	NOUN
fsr-3419	540	33	consumption	consumption	NOUN
fsr-3419	540	34	needs	need	NOUN
fsr-3419	540	35	.	.	PUNCT
fsr-3419	541	1	our	our	PRON
fsr-3419	541	2	algorithm	algorithm	NOUN
fsr-3419	541	3	incorporates	incorporate	VERB
fsr-3419	541	4	a	a	DET
fsr-3419	541	5	number	number	NOUN
fsr-3419	541	6	of	of	ADP
fsr-3419	541	7	standard	standard	ADJ
fsr-3419	541	8	features	feature	NOUN
fsr-3419	541	9	studied	study	VERB
fsr-3419	541	10	in	in	ADP
fsr-3419	541	11	the	the	DET
fsr-3419	541	12	research	research	NOUN
fsr-3419	541	13	literature	literature	NOUN
fsr-3419	541	14	,	,	PUNCT
fsr-3419	541	15	such	such	ADJ
fsr-3419	541	16	as	as	ADP
fsr-3419	541	17	working	work	VERB
fsr-3419	541	18	with	with	ADP
fsr-3419	541	19	rmds	rmds	NOUN
fsr-3419	541	20	from	from	ADP
fsr-3419	541	21	the	the	DET
fsr-3419	541	22	tda	tda	NOUN
fsr-3419	541	23	account	account	NOUN
fsr-3419	541	24	and	and	CCONJ
fsr-3419	541	25	optimizing	optimize	VERB
fsr-3419	541	26	portfolio	portfolio	NOUN
fsr-3419	541	27	longevity	longevity	NOUN
fsr-3419	541	28	,	,	PUNCT
fsr-3419	541	29	as	as	ADV
fsr-3419	541	30	well	well	ADV
fsr-3419	541	31	as	as	ADP
fsr-3419	541	32	a	a	DET
fsr-3419	541	33	number	number	NOUN
fsr-3419	541	34	of	of	ADP
fsr-3419	541	35	less	less	ADJ
fsr-3419	541	36	standard	standard	ADJ
fsr-3419	541	37	features	feature	NOUN
fsr-3419	541	38	,	,	PUNCT
fsr-3419	541	39	such	such	ADJ
fsr-3419	541	40	as	as	ADP
fsr-3419	541	41	incorporating	incorporate	VERB
fsr-3419	541	42	the	the	DET
fsr-3419	541	43	effect	effect	NOUN
fsr-3419	541	44	of	of	ADP
fsr-3419	541	45	dividends	dividend	NOUN
fsr-3419	541	46	,	,	PUNCT
fsr-3419	541	47	optimizing	optimize	VERB
fsr-3419	541	48	a	a	DET
fsr-3419	541	49	bequest	bequest	NOUN
fsr-3419	541	50	to	to	ADP
fsr-3419	541	51	an	an	DET
fsr-3419	541	52	heir	heir	NOUN
fsr-3419	541	53	,	,	PUNCT
fsr-3419	541	54	allowing	allow	VERB
fsr-3419	541	55	for	for	ADP
fsr-3419	541	56	two	two	NUM
fsr-3419	541	57	types	type	NOUN
fsr-3419	541	58	of	of	ADP
fsr-3419	541	59	additional	additional	ADJ
fsr-3419	541	60	fixed	fix	VERB
fsr-3419	541	61	sources	source	NOUN
fsr-3419	541	62	of	of	ADP
fsr-3419	541	63	money	money	NOUN
fsr-3419	541	64	for	for	ADP
fsr-3419	541	65	the	the	DET
fsr-3419	541	66	retiree	retiree	NOUN
fsr-3419	541	67	,	,	PUNCT
fsr-3419	541	68	and	and	CCONJ
fsr-3419	541	69	accommodating	accommodate	VERB
fsr-3419	541	70	different	different	ADJ
fsr-3419	541	71	taxable	taxable	ADJ
fsr-3419	541	72	lots	lot	NOUN
fsr-3419	541	73	in	in	ADP
fsr-3419	541	74	the	the	DET
fsr-3419	541	75	taxable	taxable	ADJ
fsr-3419	541	76	stock	stock	NOUN
fsr-3419	541	77	account	account	NOUN
fsr-3419	541	78	.	.	PUNCT
fsr-3419	542	1	because	because	SCONJ
fsr-3419	542	2	our	our	PRON
fsr-3419	542	3	algorithm	algorithm	NOUN
fsr-3419	542	4	uses	use	VERB
fsr-3419	542	5	an	an	DET
fsr-3419	542	6	all	all	DET
fsr-3419	542	7	-	-	PUNCT
fsr-3419	542	8	time	time	NOUN
fsr-3419	542	9	approach	approach	NOUN
fsr-3419	542	10	that	that	PRON
fsr-3419	542	11	takes	take	VERB
fsr-3419	542	12	information	information	NOUN
fsr-3419	542	13	from	from	ADP
fsr-3419	542	14	every	every	DET
fsr-3419	542	15	year	year	NOUN
fsr-3419	542	16	to	to	PART
fsr-3419	542	17	form	form	VERB
fsr-3419	542	18	its	its	PRON
fsr-3419	542	19	withdrawal	withdrawal	NOUN
fsr-3419	542	20	strategy	strategy	NOUN
fsr-3419	542	21	in	in	ADP
fsr-3419	542	22	each	each	DET
fsr-3419	542	23	year	year	NOUN
fsr-3419	542	24	,	,	PUNCT
fsr-3419	542	25	it	it	PRON
fsr-3419	542	26	is	be	AUX
fsr-3419	542	27	able	able	ADJ
fsr-3419	542	28	to	to	PART
fsr-3419	542	29	produce	produce	VERB
fsr-3419	542	30	a	a	DET
fsr-3419	542	31	number	number	NOUN
fsr-3419	542	32	of	of	ADP
fsr-3419	542	33	results	result	NOUN
fsr-3419	542	34	that	that	PRON
fsr-3419	542	35	were	be	AUX
fsr-3419	542	36	previously	previously	ADV
fsr-3419	542	37	not	not	PART
fsr-3419	542	38	possible	possible	ADJ
fsr-3419	542	39	with	with	ADP
fsr-3419	542	40	other	other	ADJ
fsr-3419	542	41	approaches	approach	NOUN
fsr-3419	542	42	,	,	PUNCT
fsr-3419	542	43	including	include	VERB
fsr-3419	542	44	forwards	forward	NOUN
fsr-3419	542	45	-	-	PUNCT
fsr-3419	542	46	time	time	NOUN
fsr-3419	542	47	approaches	approach	NOUN
fsr-3419	542	48	,	,	PUNCT
fsr-3419	542	49	j.	j.	PROPN
fsr-3419	542	50	dilellio	dilellio	PROPN
fsr-3419	542	51	,	,	PUNCT
fsr-3419	542	52	d.	d.	PROPN
fsr-3419	542	53	ostrov	ostrov	PROPN
fsr-3419	542	54	/	/	SYM
fsr-3419	542	55	financial	financial	ADJ
fsr-3419	542	56	services	service	NOUN
fsr-3419	542	57	review	review	VERB
fsr-3419	542	58	28	28	NUM
fsr-3419	542	59	(	(	PUNCT
fsr-3419	542	60	2020	2020	NUM
fsr-3419	542	61	)	)	PUNCT
fsr-3419	542	62	67–95	67–95	NUM
fsr-3419	542	63	93	93	NUM
fsr-3419	542	64	which	which	PRON
fsr-3419	542	65	generate	generate	VERB
fsr-3419	542	66	their	their	PRON
fsr-3419	542	67	withdrawal	withdrawal	NOUN
fsr-3419	542	68	strategy	strategy	NOUN
fsr-3419	542	69	in	in	ADP
fsr-3419	542	70	chronological	chronological	ADJ
fsr-3419	542	71	order	order	NOUN
fsr-3419	542	72	.	.	PUNCT
fsr-3419	543	1	for	for	ADP
fsr-3419	543	2	example	example	NOUN
fsr-3419	543	3	,	,	PUNCT
fsr-3419	543	4	our	our	PRON
fsr-3419	543	5	algorithm	algorithm	NOUN
fsr-3419	543	6	can	can	AUX
fsr-3419	543	7	avoid	avoid	VERB
fsr-3419	543	8	running	run	VERB
fsr-3419	543	9	out	out	ADP
fsr-3419	543	10	of	of	ADP
fsr-3419	543	11	the	the	DET
fsr-3419	543	12	tda	tda	NOUN
fsr-3419	543	13	early	early	ADV
fsr-3419	543	14	,	,	PUNCT
fsr-3419	543	15	which	which	PRON
fsr-3419	543	16	means	mean	VERB
fsr-3419	543	17	that	that	SCONJ
fsr-3419	543	18	low	low	ADJ
fsr-3419	543	19	tax	tax	NOUN
fsr-3419	543	20	brackets	bracket	NOUN
fsr-3419	543	21	in	in	ADP
fsr-3419	543	22	later	later	ADJ
fsr-3419	543	23	years	year	NOUN
fsr-3419	543	24	can	can	AUX
fsr-3419	543	25	not	not	PART
fsr-3419	543	26	be	be	AUX
fsr-3419	543	27	exploited	exploit	VERB
fsr-3419	543	28	,	,	PUNCT
fsr-3419	543	29	or	or	CCONJ
fsr-3419	543	30	having	have	VERB
fsr-3419	543	31	too	too	ADV
fsr-3419	543	32	much	much	ADJ
fsr-3419	543	33	tda	tda	NOUN
fsr-3419	543	34	at	at	ADP
fsr-3419	543	35	the	the	DET
fsr-3419	543	36	end	end	NOUN
fsr-3419	543	37	,	,	PUNCT
fsr-3419	543	38	which	which	PRON
fsr-3419	543	39	means	mean	VERB
fsr-3419	543	40	that	that	SCONJ
fsr-3419	543	41	the	the	DET
fsr-3419	543	42	tda	tda	NOUN
fsr-3419	543	43	can	can	AUX
fsr-3419	543	44	be	be	AUX
fsr-3419	543	45	forced	force	VERB
fsr-3419	543	46	into	into	ADP
fsr-3419	543	47	higher	high	ADJ
fsr-3419	543	48	tax	tax	NOUN
fsr-3419	543	49	brackets	bracket	NOUN
fsr-3419	543	50	,	,	PUNCT
fsr-3419	543	51	should	should	AUX
fsr-3419	543	52	the	the	DET
fsr-3419	543	53	other	other	ADJ
fsr-3419	543	54	accounts	account	NOUN
fsr-3419	543	55	be	be	AUX
fsr-3419	543	56	drained	drain	VERB
fsr-3419	543	57	.	.	PUNCT
fsr-3419	544	1	we	we	PRON
fsr-3419	544	2	are	be	AUX
fsr-3419	544	3	also	also	ADV
fsr-3419	544	4	able	able	ADJ
fsr-3419	544	5	to	to	PART
fsr-3419	544	6	use	use	VERB
fsr-3419	544	7	the	the	DET
fsr-3419	544	8	financial	financial	ADJ
fsr-3419	544	9	situation	situation	NOUN
fsr-3419	544	10	of	of	ADP
fsr-3419	544	11	the	the	DET
fsr-3419	544	12	heir	heir	NOUN
fsr-3419	544	13	to	to	PART
fsr-3419	544	14	guide	guide	VERB
fsr-3419	544	15	withdrawals	withdrawal	NOUN
fsr-3419	544	16	,	,	PUNCT
fsr-3419	544	17	and	and	CCONJ
fsr-3419	544	18	have	have	AUX
fsr-3419	544	19	seen	see	VERB
fsr-3419	544	20	that	that	SCONJ
fsr-3419	544	21	these	these	PRON
fsr-3419	544	22	often	often	ADV
fsr-3419	544	23	have	have	VERB
fsr-3419	544	24	a	a	DET
fsr-3419	544	25	considerable	considerable	ADJ
fsr-3419	544	26	effect	effect	NOUN
fsr-3419	544	27	on	on	ADP
fsr-3419	544	28	the	the	DET
fsr-3419	544	29	optimal	optimal	ADJ
fsr-3419	544	30	withdrawal	withdrawal	NOUN
fsr-3419	544	31	strategy	strategy	NOUN
fsr-3419	544	32	.	.	PUNCT
fsr-3419	545	1	our	our	PRON
fsr-3419	545	2	algorithm	algorithm	NOUN
fsr-3419	545	3	shows	show	VERB
fsr-3419	545	4	significant	significant	ADJ
fsr-3419	545	5	improvements	improvement	NOUN
fsr-3419	545	6	over	over	ADP
fsr-3419	545	7	the	the	DET
fsr-3419	545	8	previous	previous	ADJ
fsr-3419	545	9	naı̈ve	naı̈ve	PROPN
fsr-3419	545	10	and	and	CCONJ
fsr-3419	545	11	informed	informed	ADJ
fsr-3419	545	12	forwards	forward	NOUN
fsr-3419	545	13	-	-	PUNCT
fsr-3419	545	14	time	time	NOUN
fsr-3419	545	15	strategies	strategy	NOUN
fsr-3419	545	16	.	.	PUNCT
fsr-3419	546	1	it	it	PRON
fsr-3419	546	2	is	be	AUX
fsr-3419	546	3	also	also	ADV
fsr-3419	546	4	compatible	compatible	ADJ
fsr-3419	546	5	with	with	ADP
fsr-3419	546	6	the	the	DET
fsr-3419	546	7	advantages	advantage	NOUN
fsr-3419	546	8	of	of	ADP
fsr-3419	546	9	forwards	forward	NOUN
fsr-3419	546	10	-	-	PUNCT
fsr-3419	546	11	time	time	NOUN
fsr-3419	546	12	conversion	conversion	NOUN
fsr-3419	546	13	strategies	strategy	NOUN
fsr-3419	546	14	in	in	ADP
fsr-3419	546	15	the	the	DET
fsr-3419	546	16	literature	literature	NOUN
fsr-3419	546	17	.	.	PUNCT
fsr-3419	547	1	notes	note	VERB
fsr-3419	547	2	1	1	NUM
fsr-3419	547	3	in	in	ADP
fsr-3419	547	4	this	this	DET
fsr-3419	547	5	paper	paper	NOUN
fsr-3419	547	6	,	,	PUNCT
fsr-3419	547	7	the	the	DET
fsr-3419	547	8	term	term	NOUN
fsr-3419	547	9	“	"	PUNCT
fsr-3419	547	10	stock	stock	NOUN
fsr-3419	547	11	”	"	PUNCT
fsr-3419	547	12	will	will	AUX
fsr-3419	547	13	be	be	AUX
fsr-3419	547	14	shorthand	shorthand	NOUN
fsr-3419	547	15	for	for	ADP
fsr-3419	547	16	a	a	DET
fsr-3419	547	17	portfolio	portfolio	NOUN
fsr-3419	547	18	of	of	ADP
fsr-3419	547	19	stocks	stock	NOUN
fsr-3419	547	20	that	that	PRON
fsr-3419	547	21	may	may	AUX
fsr-3419	547	22	include	include	VERB
fsr-3419	547	23	mutual	mutual	ADJ
fsr-3419	547	24	funds	fund	NOUN
fsr-3419	547	25	,	,	PUNCT
fsr-3419	547	26	exchange	exchange	NOUN
fsr-3419	547	27	-	-	PUNCT
fsr-3419	547	28	traded	trade	VERB
fsr-3419	547	29	funds	fund	NOUN
fsr-3419	547	30	,	,	PUNCT
fsr-3419	547	31	as	as	ADV
fsr-3419	547	32	well	well	ADV
fsr-3419	547	33	as	as	ADP
fsr-3419	547	34	a	a	DET
fsr-3419	547	35	variety	variety	NOUN
fsr-3419	547	36	of	of	ADP
fsr-3419	547	37	individual	individual	ADJ
fsr-3419	547	38	stocks	stock	NOUN
fsr-3419	547	39	.	.	PUNCT
fsr-3419	548	1	2	2	NUM
fsr-3419	548	2	https://academyfinancial.org/resources/documents/proceedings/2018/f2%20dilellio%	https://academyfinancial.org/resources/documents/proceedings/2018/f2%20dilellio%	PUNCT
fsr-3419	548	3	20and%20ostrov.pdf	20and%20ostrov.pdf	PROPN
fsr-3419	548	4	3	3	NUM
fsr-3419	548	5	https://academyfinancial.org/page-18138	https://academyfinancial.org/page-18138	PROPN
fsr-3419	548	6	4	4	NUM
fsr-3419	548	7	https://www.fool.com/retirement/2018/09/29/is-social-security-taxable.aspx	https://www.fool.com/retirement/2018/09/29/is-social-security-taxable.aspx	NOUN
fsr-3419	548	8	5	5	NUM
fsr-3419	548	9	if	if	SCONJ
fsr-3419	548	10	the	the	DET
fsr-3419	548	11	retiree	retiree	NOUN
fsr-3419	548	12	has	have	VERB
fsr-3419	548	13	no	no	DET
fsr-3419	548	14	earned	earn	VERB
fsr-3419	548	15	income	income	NOUN
fsr-3419	548	16	,	,	PUNCT
fsr-3419	548	17	they	they	PRON
fsr-3419	548	18	can	can	AUX
fsr-3419	548	19	not	not	PART
fsr-3419	548	20	put	put	VERB
fsr-3419	548	21	dividend	dividend	NOUN
fsr-3419	548	22	money	money	NOUN
fsr-3419	548	23	into	into	ADP
fsr-3419	548	24	a	a	DET
fsr-3419	548	25	tda	tda	NOUN
fsr-3419	548	26	or	or	CCONJ
fsr-3419	548	27	a	a	DET
fsr-3419	548	28	roth	roth	PROPN
fsr-3419	548	29	account	account	NOUN
fsr-3419	548	30	.	.	PUNCT
fsr-3419	549	1	even	even	ADV
fsr-3419	549	2	if	if	SCONJ
fsr-3419	549	3	they	they	PRON
fsr-3419	549	4	have	have	AUX
fsr-3419	549	5	earned	earn	VERB
fsr-3419	549	6	income	income	NOUN
fsr-3419	549	7	,	,	PUNCT
fsr-3419	549	8	but	but	CCONJ
fsr-3419	549	9	are	be	AUX
fsr-3419	549	10	older	old	ADJ
fsr-3419	549	11	than	than	ADP
fsr-3419	549	12	70	70	NUM
fsr-3419	549	13	and	and	CCONJ
fsr-3419	549	14	a	a	DET
fsr-3419	549	15	half	half	NOUN
fsr-3419	549	16	,	,	PUNCT
fsr-3419	549	17	they	they	PRON
fsr-3419	549	18	can	can	AUX
fsr-3419	549	19	not	not	PART
fsr-3419	549	20	put	put	VERB
fsr-3419	549	21	dividend	dividend	NOUN
fsr-3419	549	22	money	money	NOUN
fsr-3419	549	23	into	into	ADP
fsr-3419	549	24	a	a	DET
fsr-3419	549	25	tda	tda	NOUN
fsr-3419	549	26	.	.	PUNCT
fsr-3419	550	1	see	see	VERB
fsr-3419	550	2	irs	irs	PROPN
fsr-3419	550	3	rules	rule	NOUN
fsr-3419	550	4	:	:	PUNCT
fsr-3419	550	5	https://www.irs.gov/	https://www.irs.gov/	PROPN
fsr-3419	550	6	retirement	retirement	NOUN
fsr-3419	550	7	-	-	PUNCT
fsr-3419	550	8	plans	plan	NOUN
fsr-3419	550	9	/	/	SYM
fsr-3419	550	10	traditional	traditional	ADJ
fsr-3419	550	11	-	-	PUNCT
fsr-3419	550	12	and	and	CCONJ
fsr-3419	550	13	-	-	PUNCT
fsr-3419	550	14	roth	roth	NOUN
fsr-3419	550	15	-	-	PUNCT
fsr-3419	550	16	iras	ira	NOUN
fsr-3419	550	17	.	.	PROPN
fsr-3419	551	1	6	6	NUM
fsr-3419	551	2	we	we	PRON
fsr-3419	551	3	note	note	VERB
fsr-3419	551	4	that	that	SCONJ
fsr-3419	551	5	this	this	PRON
fsr-3419	551	6	is	be	AUX
fsr-3419	551	7	optimal	optimal	ADJ
fsr-3419	551	8	in	in	ADP
fsr-3419	551	9	the	the	DET
fsr-3419	551	10	following	follow	VERB
fsr-3419	551	11	sense	sense	NOUN
fsr-3419	551	12	:	:	PUNCT
fsr-3419	551	13	for	for	ADP
fsr-3419	551	14	any	any	DET
fsr-3419	551	15	stock	stock	NOUN
fsr-3419	551	16	at	at	ADP
fsr-3419	551	17	a	a	DET
fsr-3419	551	18	loss	loss	NOUN
fsr-3419	551	19	,	,	PUNCT
fsr-3419	551	20	it	it	PRON
fsr-3419	551	21	is	be	AUX
fsr-3419	551	22	always	always	ADV
fsr-3419	551	23	optimal	optimal	ADJ
fsr-3419	551	24	for	for	SCONJ
fsr-3419	551	25	the	the	DET
fsr-3419	551	26	investor	investor	NOUN
fsr-3419	551	27	to	to	PART
fsr-3419	551	28	sell	sell	VERB
fsr-3419	551	29	the	the	DET
fsr-3419	551	30	stock	stock	NOUN
fsr-3419	551	31	and	and	CCONJ
fsr-3419	551	32	then	then	ADV
fsr-3419	551	33	buy	buy	VERB
fsr-3419	551	34	another	another	DET
fsr-3419	551	35	stock	stock	NOUN
fsr-3419	551	36	with	with	ADP
fsr-3419	551	37	similar	similar	ADJ
fsr-3419	551	38	properties	property	NOUN
fsr-3419	551	39	to	to	PART
fsr-3419	551	40	immediately	immediately	ADV
fsr-3419	551	41	reap	reap	VERB
fsr-3419	551	42	the	the	DET
fsr-3419	551	43	tax	tax	NOUN
fsr-3419	551	44	advantage	advantage	NOUN
fsr-3419	551	45	of	of	ADP
fsr-3419	551	46	realized	realize	VERB
fsr-3419	551	47	capital	capital	NOUN
fsr-3419	551	48	losses	loss	NOUN
fsr-3419	551	49	.	.	PUNCT
fsr-3419	552	1	the	the	DET
fsr-3419	552	2	replacement	replacement	NOUN
fsr-3419	552	3	stock	stock	NOUN
fsr-3419	552	4	can	can	AUX
fsr-3419	552	5	not	not	PART
fsr-3419	552	6	be	be	AUX
fsr-3419	552	7	exactly	exactly	ADV
fsr-3419	552	8	identical	identical	ADJ
fsr-3419	552	9	because	because	SCONJ
fsr-3419	552	10	of	of	ADP
fsr-3419	552	11	wash	wash	NOUN
fsr-3419	552	12	sale	sale	NOUN
fsr-3419	552	13	rules	rule	NOUN
fsr-3419	552	14	.	.	PUNCT
fsr-3419	553	1	so	so	ADV
fsr-3419	553	2	,	,	PUNCT
fsr-3419	553	3	for	for	ADP
fsr-3419	553	4	example	example	NOUN
fsr-3419	553	5	,	,	PUNCT
fsr-3419	553	6	a	a	DET
fsr-3419	553	7	total	total	ADJ
fsr-3419	553	8	stock	stock	NOUN
fsr-3419	553	9	market	market	NOUN
fsr-3419	553	10	fund	fund	NOUN
fsr-3419	553	11	would	would	AUX
fsr-3419	553	12	be	be	AUX
fsr-3419	553	13	replaced	replace	VERB
fsr-3419	553	14	with	with	ADP
fsr-3419	553	15	another	another	DET
fsr-3419	553	16	total	total	ADJ
fsr-3419	553	17	stock	stock	NOUN
fsr-3419	553	18	market	market	NOUN
fsr-3419	553	19	fund	fund	NOUN
fsr-3419	553	20	that	that	PRON
fsr-3419	553	21	tracks	track	VERB
fsr-3419	553	22	a	a	DET
fsr-3419	553	23	similar	similar	ADJ
fsr-3419	553	24	,	,	PUNCT
fsr-3419	553	25	but	but	CCONJ
fsr-3419	553	26	not	not	PART
fsr-3419	553	27	identical	identical	ADJ
fsr-3419	553	28	,	,	PUNCT
fsr-3419	553	29	index	index	NOUN
fsr-3419	553	30	.	.	PUNCT
fsr-3419	554	1	see	see	VERB
fsr-3419	554	2	,	,	PUNCT
fsr-3419	554	3	for	for	ADP
fsr-3419	554	4	example	example	NOUN
fsr-3419	554	5	,	,	PUNCT
fsr-3419	554	6	ostrov	ostrov	NOUN
fsr-3419	554	7	and	and	CCONJ
fsr-3419	554	8	wong	wong	PROPN
fsr-3419	554	9	(	(	PUNCT
fsr-3419	554	10	2011	2011	NUM
fsr-3419	554	11	)	)	PUNCT
fsr-3419	554	12	.	.	PUNCT
fsr-3419	555	1	7	7	NUM
fsr-3419	555	2	please	please	INTJ
fsr-3419	555	3	see	see	VERB
fsr-3419	555	4	tax	tax	NOUN
fsr-3419	555	5	policy	policy	NOUN
fsr-3419	555	6	center	center	NOUN
fsr-3419	555	7	(	(	PUNCT
fsr-3419	555	8	2017	2017	NUM
fsr-3419	555	9	)	)	PUNCT
fsr-3419	555	10	.	.	PUNCT
fsr-3419	556	1	8	8	NUM
fsr-3419	556	2	we	we	PRON
fsr-3419	556	3	assume	assume	VERB
fsr-3419	556	4	the	the	DET
fsr-3419	556	5	retiree	retiree	NOUN
fsr-3419	556	6	is	be	AUX
fsr-3419	556	7	not	not	PART
fsr-3419	556	8	working	work	VERB
fsr-3419	556	9	,	,	PUNCT
fsr-3419	556	10	so	so	CCONJ
fsr-3419	556	11	the	the	DET
fsr-3419	556	12	money	money	NOUN
fsr-3419	556	13	remaining	remain	VERB
fsr-3419	556	14	from	from	ADP
fsr-3419	556	15	dividends	dividend	NOUN
fsr-3419	556	16	after	after	ADP
fsr-3419	556	17	taxes	taxis	NOUN
fsr-3419	556	18	can	can	AUX
fsr-3419	556	19	not	not	PART
fsr-3419	556	20	be	be	AUX
fsr-3419	556	21	used	use	VERB
fsr-3419	556	22	to	to	PART
fsr-3419	556	23	purchase	purchase	VERB
fsr-3419	556	24	stock	stock	NOUN
fsr-3419	556	25	in	in	ADP
fsr-3419	556	26	the	the	DET
fsr-3419	556	27	tda	tda	PROPN
fsr-3419	556	28	or	or	CCONJ
fsr-3419	556	29	roth	roth	PROPN
fsr-3419	556	30	account	account	NOUN
fsr-3419	556	31	.	.	PUNCT
fsr-3419	557	1	9	9	NUM
fsr-3419	557	2	https://academyfinancial.org/resources/documents/proceedings/2018/f2%20dilellio%	https://academyfinancial.org/resources/documents/proceedings/2018/f2%20dilellio%	PUNCT
fsr-3419	557	3	20and%20ostrov.pdf	20and%20ostrov.pdf	PROPN
fsr-3419	557	4	10	10	NUM
fsr-3419	557	5	see	see	VERB
fsr-3419	557	6	,	,	PUNCT
fsr-3419	557	7	for	for	ADP
fsr-3419	557	8	example	example	NOUN
fsr-3419	557	9	,	,	PUNCT
fsr-3419	557	10	https://www.fidelity.com/viewpoints/retirement/how-much-money-doi-need-to-retire	https://www.fidelity.com/viewpoints/retirement/how-much-money-doi-need-to-retire	VERB
fsr-3419	557	11	references	reference	NOUN
fsr-3419	557	12	al	al	PROPN
fsr-3419	557	13	zaman	zaman	PROPN
fsr-3419	557	14	,	,	PUNCT
fsr-3419	557	15	a.	a.	NOUN
fsr-3419	557	16	(	(	PUNCT
fsr-3419	557	17	2008	2008	NUM
fsr-3419	557	18	)	)	PUNCT
fsr-3419	557	19	.	.	PUNCT
fsr-3419	558	1	reconsidering	reconsider	VERB
fsr-3419	558	2	ira	ira	PROPN
fsr-3419	558	3	and	and	CCONJ
fsr-3419	558	4	roth	roth	PROPN
fsr-3419	558	5	ira	ira	PROPN
fsr-3419	558	6	:	:	PUNCT
fsr-3419	558	7	keeping	keep	VERB
fsr-3419	558	8	bequests	bequest	NOUN
fsr-3419	558	9	and	and	CCONJ
fsr-3419	558	10	other	other	ADJ
fsr-3419	558	11	options	option	NOUN
fsr-3419	558	12	in	in	ADP
fsr-3419	558	13	mind	mind	NOUN
fsr-3419	558	14	.	.	PUNCT
fsr-3419	559	1	journal	journal	NOUN
fsr-3419	559	2	of	of	ADP
fsr-3419	559	3	wealth	wealth	NOUN
fsr-3419	559	4	management	management	NOUN
fsr-3419	559	5	,	,	PUNCT
fsr-3419	559	6	11	11	NUM
fsr-3419	559	7	,	,	PUNCT
fsr-3419	559	8	82–92	82–92	NUM
fsr-3419	559	9	.	.	PUNCT
fsr-3419	560	1	brown	brown	PROPN
fsr-3419	560	2	,	,	PUNCT
fsr-3419	560	3	d.	d.	PROPN
fsr-3419	560	4	c.	c.	PROPN
fsr-3419	560	5	,	,	PUNCT
fsr-3419	560	6	cederburg	cederburg	PROPN
fsr-3419	560	7	,	,	PUNCT
fsr-3419	560	8	s.	s.	PROPN
fsr-3419	560	9	,	,	PUNCT
fsr-3419	560	10	&	&	CCONJ
fsr-3419	560	11	o’doherty	o’doherty	PROPN
fsr-3419	560	12	,	,	PUNCT
fsr-3419	560	13	m.	m.	PROPN
fsr-3419	560	14	s.	s.	PROPN
fsr-3419	560	15	(	(	PUNCT
fsr-3419	560	16	2017	2017	NUM
fsr-3419	560	17	)	)	PUNCT
fsr-3419	560	18	.	.	PUNCT
fsr-3419	561	1	tax	tax	NOUN
fsr-3419	561	2	uncertainty	uncertainty	NOUN
fsr-3419	561	3	and	and	CCONJ
fsr-3419	561	4	retirement	retirement	NOUN
fsr-3419	561	5	savings	saving	NOUN
fsr-3419	561	6	diversification	diversification	NOUN
fsr-3419	561	7	.	.	PUNCT
fsr-3419	562	1	journal	journal	NOUN
fsr-3419	562	2	of	of	ADP
fsr-3419	562	3	financial	financial	ADJ
fsr-3419	562	4	economics	economic	NOUN
fsr-3419	562	5	,	,	PUNCT
fsr-3419	562	6	126	126	NUM
fsr-3419	562	7	,	,	PUNCT
fsr-3419	562	8	689	689	NUM
fsr-3419	562	9	-	-	SYM
fsr-3419	562	10	712	712	NUM
fsr-3419	562	11	.	.	PUNCT
fsr-3419	563	1	cook	cook	NOUN
fsr-3419	563	2	,	,	PUNCT
fsr-3419	563	3	k.	k.	PROPN
fsr-3419	563	4	a.	a.	PROPN
fsr-3419	563	5	,	,	PUNCT
fsr-3419	563	6	meyer	meyer	PROPN
fsr-3419	563	7	,	,	PUNCT
fsr-3419	563	8	w.	w.	PROPN
fsr-3419	563	9	,	,	PUNCT
fsr-3419	563	10	&	&	CCONJ
fsr-3419	563	11	reichenstein	reichenstein	PROPN
fsr-3419	563	12	,	,	PUNCT
fsr-3419	563	13	w.	w.	PROPN
fsr-3419	563	14	(	(	PUNCT
fsr-3419	563	15	2015	2015	NUM
fsr-3419	563	16	)	)	PUNCT
fsr-3419	563	17	.	.	PUNCT
fsr-3419	564	1	tax	tax	NOUN
fsr-3419	564	2	-	-	PUNCT
fsr-3419	564	3	efficient	efficient	ADJ
fsr-3419	564	4	withdrawal	withdrawal	NOUN
fsr-3419	564	5	strategies	strategy	NOUN
fsr-3419	564	6	.	.	PUNCT
fsr-3419	565	1	financial	financial	ADJ
fsr-3419	565	2	analysts	analyst	NOUN
fsr-3419	565	3	journal	journal	NOUN
fsr-3419	565	4	,	,	PUNCT
fsr-3419	565	5	71	71	NUM
fsr-3419	565	6	,	,	PUNCT
fsr-3419	565	7	16	16	NUM
fsr-3419	565	8	-	-	SYM
fsr-3419	565	9	29	29	NUM
fsr-3419	565	10	.	.	PUNCT
fsr-3419	566	1	coopersmith	coopersmith	PROPN
fsr-3419	566	2	,	,	PUNCT
fsr-3419	566	3	l.	l.	PROPN
fsr-3419	566	4	w.	w.	PROPN
fsr-3419	566	5	,	,	PUNCT
fsr-3419	566	6	&	&	CCONJ
fsr-3419	566	7	sumutka	sumutka	PROPN
fsr-3419	566	8	,	,	PUNCT
fsr-3419	566	9	a.	a.	PROPN
fsr-3419	566	10	r.	r.	PROPN
fsr-3419	566	11	(	(	PUNCT
fsr-3419	566	12	2011	2011	NUM
fsr-3419	566	13	)	)	PUNCT
fsr-3419	566	14	.	.	PUNCT
fsr-3419	567	1	tax	tax	NOUN
fsr-3419	567	2	-	-	PUNCT
fsr-3419	567	3	efficient	efficient	ADJ
fsr-3419	567	4	retirement	retirement	NOUN
fsr-3419	567	5	withdrawal	withdrawal	NOUN
fsr-3419	567	6	planning	planning	NOUN
fsr-3419	567	7	using	use	VERB
fsr-3419	567	8	a	a	DET
fsr-3419	567	9	linear	linear	ADJ
fsr-3419	567	10	programming	programming	NOUN
fsr-3419	567	11	model	model	NOUN
fsr-3419	567	12	.	.	PUNCT
fsr-3419	568	1	journal	journal	PROPN
fsr-3419	568	2	of	of	ADP
fsr-3419	568	3	financial	financial	ADJ
fsr-3419	568	4	planning	planning	NOUN
fsr-3419	568	5	,	,	PUNCT
fsr-3419	568	6	24	24	NUM
fsr-3419	568	7	,	,	PUNCT
fsr-3419	568	8	september	september	PROPN
fsr-3419	568	9	,	,	PUNCT
fsr-3419	568	10	50	50	NUM
fsr-3419	568	11	-	-	SYM
fsr-3419	568	12	59	59	NUM
fsr-3419	568	13	.	.	PUNCT
fsr-3419	568	14	94	94	NUM
fsr-3419	568	15	j.	j.	PROPN
fsr-3419	568	16	dilellio	dilellio	PROPN
fsr-3419	568	17	,	,	PUNCT
fsr-3419	568	18	d.	d.	PROPN
fsr-3419	568	19	ostrov	ostrov	PROPN
fsr-3419	568	20	/	/	SYM
fsr-3419	568	21	financial	financial	ADJ
fsr-3419	568	22	services	service	NOUN
fsr-3419	568	23	review	review	VERB
fsr-3419	568	24	28	28	NUM
fsr-3419	568	25	(	(	PUNCT
fsr-3419	568	26	2020	2020	NUM
fsr-3419	568	27	)	)	PUNCT
fsr-3419	568	28	67–95	67–95	NUM
fsr-3419	568	29	coopersmith	coopersmith	PROPN
fsr-3419	568	30	,	,	PUNCT
fsr-3419	568	31	l.	l.	PROPN
fsr-3419	568	32	w.	w.	PROPN
fsr-3419	568	33	,	,	PUNCT
fsr-3419	568	34	&	&	CCONJ
fsr-3419	568	35	sumutka	sumutka	PROPN
fsr-3419	568	36	,	,	PUNCT
fsr-3419	568	37	a.	a.	PROPN
fsr-3419	568	38	r.	r.	PROPN
fsr-3419	568	39	(	(	PUNCT
fsr-3419	568	40	2017	2017	NUM
fsr-3419	568	41	)	)	PUNCT
fsr-3419	568	42	.	.	PUNCT
fsr-3419	569	1	the	the	DET
fsr-3419	569	2	impact	impact	NOUN
fsr-3419	569	3	of	of	ADP
fsr-3419	569	4	rates	rate	NOUN
fsr-3419	569	5	of	of	ADP
fsr-3419	569	6	return	return	NOUN
fsr-3419	569	7	on	on	ADP
fsr-3419	569	8	roth	roth	PROPN
fsr-3419	569	9	conversion	conversion	NOUN
fsr-3419	569	10	decisions	decision	NOUN
fsr-3419	569	11	and	and	CCONJ
fsr-3419	569	12	retiree	retiree	NOUN
fsr-3419	569	13	savings	saving	NOUN
fsr-3419	569	14	wealth	wealth	NOUN
fsr-3419	569	15	.	.	PUNCT
fsr-3419	570	1	journal	journal	NOUN
fsr-3419	570	2	of	of	ADP
fsr-3419	570	3	personal	personal	ADJ
fsr-3419	570	4	finance	finance	NOUN
fsr-3419	570	5	,	,	PUNCT
fsr-3419	570	6	16	16	NUM
fsr-3419	570	7	,	,	PUNCT
fsr-3419	570	8	29	29	NUM
fsr-3419	570	9	-	-	SYM
fsr-3419	570	10	39	39	NUM
fsr-3419	570	11	.	.	PUNCT
fsr-3419	571	1	demuth	demuth	NOUN
fsr-3419	571	2	,	,	PUNCT
fsr-3419	571	3	p.	p.	NOUN
fsr-3419	571	4	(	(	PUNCT
fsr-3419	571	5	2016	2016	NUM
fsr-3419	571	6	)	)	PUNCT
fsr-3419	571	7	.	.	PUNCT
fsr-3419	572	1	the	the	DET
fsr-3419	572	2	overtaxed	overtax	VERB
fsr-3419	572	3	investor	investor	NOUN
fsr-3419	572	4	:	:	PUNCT
fsr-3419	572	5	slash	slash	VERB
fsr-3419	572	6	your	your	PRON
fsr-3419	572	7	tax	tax	NOUN
fsr-3419	572	8	bill	bill	NOUN
fsr-3419	572	9	&	&	CCONJ
fsr-3419	572	10	be	be	AUX
fsr-3419	572	11	a	a	DET
fsr-3419	572	12	tax	tax	NOUN
fsr-3419	572	13	alpha	alpha	NOUN
fsr-3419	572	14	dog	dog	NOUN
fsr-3419	572	15	.	.	PUNCT
fsr-3419	573	1	los	los	PROPN
fsr-3419	573	2	angeles	angeles	PROPN
fsr-3419	573	3	,	,	PUNCT
fsr-3419	573	4	ca	can	AUX
fsr-3419	573	5	:	:	PUNCT
fsr-3419	573	6	alpha	alpha	NOUN
fsr-3419	573	7	dog	dog	NOUN
fsr-3419	573	8	press	press	NOUN
fsr-3419	573	9	.	.	PUNCT
fsr-3419	574	1	isbn	isbn	ADJ
fsr-3419	574	2	978	978	NUM
fsr-3419	574	3	-	-	SYM
fsr-3419	574	4	0	0	NUM
fsr-3419	574	5	-	-	PUNCT
fsr-3419	574	6	9970596	9970596	NUM
fsr-3419	574	7	-	-	SYM
fsr-3419	574	8	0	0	NUM
fsr-3419	574	9	-	-	SYM
fsr-3419	574	10	1	1	NUM
fsr-3419	574	11	dilellio	dilellio	NOUN
fsr-3419	574	12	,	,	PUNCT
fsr-3419	574	13	j.	j.	PROPN
fsr-3419	574	14	a.	a.	PROPN
fsr-3419	574	15	,	,	PUNCT
fsr-3419	574	16	&	&	CCONJ
fsr-3419	574	17	ostrov	ostrov	PROPN
fsr-3419	574	18	,	,	PUNCT
fsr-3419	574	19	d.	d.	PROPN
fsr-3419	574	20	n.	n.	PROPN
fsr-3419	574	21	(	(	PUNCT
fsr-3419	574	22	2017	2017	NUM
fsr-3419	574	23	)	)	PUNCT
fsr-3419	574	24	.	.	PUNCT
fsr-3419	575	1	optimal	optimal	ADJ
fsr-3419	575	2	strategies	strategy	NOUN
fsr-3419	575	3	for	for	ADP
fsr-3419	575	4	traditional	traditional	ADJ
fsr-3419	575	5	versus	versus	ADP
fsr-3419	575	6	roth	roth	PROPN
fsr-3419	575	7	ira/401(k	ira/401(k	PROPN
fsr-3419	575	8	)	)	PUNCT
fsr-3419	575	9	consumption	consumption	NOUN
fsr-3419	575	10	during	during	ADP
fsr-3419	575	11	retirement	retirement	NOUN
fsr-3419	575	12	.	.	PUNCT
fsr-3419	576	1	decision	decision	NOUN
fsr-3419	576	2	sciences	science	NOUN
fsr-3419	576	3	,	,	PUNCT
fsr-3419	576	4	48	48	NUM
fsr-3419	576	5	,	,	PUNCT
fsr-3419	576	6	356	356	NUM
fsr-3419	576	7	-	-	SYM
fsr-3419	576	8	384	384	NUM
fsr-3419	576	9	.	.	PUNCT
fsr-3419	576	10	dilellio	dilellio	PROPN
fsr-3419	576	11	,	,	PUNCT
fsr-3419	576	12	j.	j.	PROPN
fsr-3419	576	13	a.	a.	PROPN
fsr-3419	576	14	,	,	PUNCT
fsr-3419	576	15	&	&	CCONJ
fsr-3419	576	16	ostrov	ostrov	PROPN
fsr-3419	576	17	,	,	PUNCT
fsr-3419	576	18	d.	d.	PROPN
fsr-3419	576	19	n.	n.	PROPN
fsr-3419	576	20	(	(	PUNCT
fsr-3419	576	21	2018	2018	NUM
fsr-3419	576	22	)	)	PUNCT
fsr-3419	576	23	.	.	PUNCT
fsr-3419	577	1	constructing	construct	VERB
fsr-3419	577	2	tax	tax	NOUN
fsr-3419	577	3	efficient	efficient	ADJ
fsr-3419	577	4	withdrawal	withdrawal	NOUN
fsr-3419	577	5	strategies	strategy	NOUN
fsr-3419	577	6	for	for	ADP
fsr-3419	577	7	retirees	retiree	NOUN
fsr-3419	577	8	with	with	ADP
fsr-3419	577	9	traditional	traditional	ADJ
fsr-3419	577	10	401(k)/iras	401(k)/ira	NOUN
fsr-3419	577	11	,	,	PUNCT
fsr-3419	577	12	roth	roth	NOUN
fsr-3419	577	13	401(k)/iras	401(k)/iras	NUM
fsr-3419	577	14	,	,	PUNCT
fsr-3419	577	15	and	and	CCONJ
fsr-3419	577	16	taxable	taxable	ADJ
fsr-3419	577	17	accounts	account	NOUN
fsr-3419	577	18	.	.	PUNCT
fsr-3419	578	1	proceedings	proceeding	NOUN
fsr-3419	578	2	of	of	ADP
fsr-3419	578	3	the	the	DET
fsr-3419	578	4	academy	academy	NOUN
fsr-3419	578	5	of	of	ADP
fsr-3419	578	6	financial	financial	ADJ
fsr-3419	578	7	services	service	NOUN
fsr-3419	578	8	2018	2018	NUM
fsr-3419	578	9	annual	annual	ADJ
fsr-3419	578	10	conference	conference	NOUN
fsr-3419	578	11	.	.	PUNCT
fsr-3419	579	1	chicago	chicago	PROPN
fsr-3419	579	2	,	,	PUNCT
fsr-3419	579	3	il	il	PROPN
fsr-3419	579	4	.	.	PUNCT
fsr-3419	579	5	(	(	PUNCT
fsr-3419	579	6	available	available	ADJ
fsr-3419	579	7	at	at	ADP
fsr-3419	579	8	https://tinyurl.com/ybvc8ekt	https://tinyurl.com/ybvc8ekt	PUNCT
fsr-3419	579	9	or	or	CCONJ
fsr-3419	579	10	https://papers	https://paper	NOUN
fsr-3419	579	11	.	.	PUNCT
fsr-3419	580	1	ssrn.com/sol3/papers.cfm?abstract_id=3374590	ssrn.com/sol3/papers.cfm?abstract_id=3374590	VERB
fsr-3419	580	2	)	)	PUNCT
fsr-3419	580	3	.	.	PUNCT
fsr-3419	581	1	fidelity	fidelity	PROPN
fsr-3419	581	2	.	.	PUNCT
fsr-3419	582	1	(	(	PUNCT
fsr-3419	582	2	2014	2014	NUM
fsr-3419	582	3	)	)	PUNCT
fsr-3419	582	4	.	.	PUNCT
fsr-3419	583	1	four	four	NUM
fsr-3419	583	2	tax	tax	NOUN
fsr-3419	583	3	-	-	PUNCT
fsr-3419	583	4	efficient	efficient	ADJ
fsr-3419	583	5	strategies	strategy	NOUN
fsr-3419	583	6	in	in	ADP
fsr-3419	583	7	retirement	retirement	NOUN
fsr-3419	583	8	.	.	PUNCT
fsr-3419	584	1	(	(	PUNCT
fsr-3419	584	2	available	available	ADJ
fsr-3419	584	3	at	at	ADP
fsr-3419	584	4	www.fidelity.com/viewpoints/	www.fidelity.com/viewpoints/	PROPN
fsr-3419	584	5	retirement	retirement	NOUN
fsr-3419	584	6	/	/	SYM
fsr-3419	584	7	tax	tax	NOUN
fsr-3419	584	8	-	-	PUNCT
fsr-3419	584	9	savvy	savvy	NOUN
fsr-3419	584	10	-	-	PUNCT
fsr-3419	584	11	withdrawals	withdrawal	NOUN
fsr-3419	584	12	)	)	PUNCT
fsr-3419	584	13	.	.	PUNCT
fsr-3419	585	1	fidelity	fidelity	PROPN
fsr-3419	585	2	.	.	PUNCT
fsr-3419	586	1	(	(	PUNCT
fsr-3419	586	2	2015	2015	NUM
fsr-3419	586	3	)	)	PUNCT
fsr-3419	586	4	.	.	PUNCT
fsr-3419	587	1	detailed	detailed	ADJ
fsr-3419	587	2	methodology	methodology	NOUN
fsr-3419	587	3	,	,	PUNCT
fsr-3419	587	4	retirement	retirement	NOUN
fsr-3419	587	5	income	income	NOUN
fsr-3419	587	6	planner	planner	NOUN
fsr-3419	587	7	.	.	PUNCT
fsr-3419	588	1	(	(	PUNCT
fsr-3419	588	2	available	available	ADJ
fsr-3419	588	3	at	at	ADP
fsr-3419	588	4	http://personal.fidelity.com/	http://personal.fidelity.com/	PROPN
fsr-3419	588	5	planning	planning	NOUN
fsr-3419	588	6	/	/	SYM
fsr-3419	588	7	retirement	retirement	NOUN
fsr-3419	588	8	/	/	SYM
fsr-3419	588	9	pdf	pdf	NOUN
fsr-3419	588	10	/	/	SYM
fsr-3419	588	11	rip_methodology.pdf	rip_methodology.pdf	PROPN
fsr-3419	588	12	)	)	PUNCT
fsr-3419	588	13	.	.	PUNCT
fsr-3419	589	1	geisler	geisler	PROPN
fsr-3419	589	2	,	,	PUNCT
fsr-3419	589	3	g.	g.	PROPN
fsr-3419	589	4	,	,	PUNCT
fsr-3419	589	5	&	&	CCONJ
fsr-3419	589	6	hulse	hulse	PROPN
fsr-3419	589	7	,	,	PUNCT
fsr-3419	589	8	david	david	PROPN
fsr-3419	589	9	,	,	PUNCT
fsr-3419	589	10	s.	s.	PROPN
fsr-3419	589	11	(	(	PUNCT
fsr-3419	589	12	2018	2018	NUM
fsr-3419	589	13	)	)	PUNCT
fsr-3419	589	14	.	.	PUNCT
fsr-3419	590	1	the	the	DET
fsr-3419	590	2	effects	effect	NOUN
fsr-3419	590	3	of	of	ADP
fsr-3419	590	4	social	social	ADJ
fsr-3419	590	5	security	security	NOUN
fsr-3419	590	6	benefits	benefit	NOUN
fsr-3419	590	7	and	and	CCONJ
fsr-3419	590	8	rmds	rmds	VERB
fsr-3419	590	9	on	on	ADP
fsr-3419	590	10	tax	tax	NOUN
fsr-3419	590	11	-	-	PUNCT
fsr-3419	590	12	efficient	efficient	ADJ
fsr-3419	590	13	withdrawal	withdrawal	NOUN
fsr-3419	590	14	strategies	strategy	NOUN
fsr-3419	590	15	.	.	PUNCT
fsr-3419	591	1	journal	journal	NOUN
fsr-3419	591	2	of	of	ADP
fsr-3419	591	3	financial	financial	ADJ
fsr-3419	591	4	planning	planning	NOUN
fsr-3419	591	5	,	,	PUNCT
fsr-3419	591	6	31	31	NUM
fsr-3419	591	7	,	,	PUNCT
fsr-3419	591	8	36	36	NUM
fsr-3419	591	9	-	-	SYM
fsr-3419	591	10	47	47	NUM
fsr-3419	591	11	.	.	PUNCT
fsr-3419	592	1	huang	huang	PROPN
fsr-3419	592	2	,	,	PUNCT
fsr-3419	592	3	c.-c	c.-c	PROPN
fsr-3419	592	4	.	.	PUNCT
fsr-3419	592	5	,	,	PUNCT
fsr-3419	592	6	&	&	CCONJ
fsr-3419	592	7	debot	debot	PROPN
fsr-3419	592	8	,	,	PUNCT
fsr-3419	592	9	b.	b.	PROPN
fsr-3419	592	10	(	(	PUNCT
fsr-3419	592	11	2015	2015	NUM
fsr-3419	592	12	)	)	PUNCT
fsr-3419	592	13	.	.	PUNCT
fsr-3419	593	1	ten	ten	NUM
fsr-3419	593	2	facts	fact	NOUN
fsr-3419	593	3	you	you	PRON
fsr-3419	593	4	should	should	AUX
fsr-3419	593	5	know	know	VERB
fsr-3419	593	6	about	about	ADP
fsr-3419	593	7	the	the	DET
fsr-3419	593	8	federal	federal	ADJ
fsr-3419	593	9	estate	estate	NOUN
fsr-3419	593	10	tax	tax	NOUN
fsr-3419	593	11	.	.	PUNCT
fsr-3419	594	1	center	center	NOUN
fsr-3419	594	2	on	on	ADP
fsr-3419	594	3	budget	budget	NOUN
fsr-3419	594	4	and	and	CCONJ
fsr-3419	594	5	policy	policy	NOUN
fsr-3419	594	6	priorities	priority	NOUN
fsr-3419	594	7	,	,	PUNCT
fsr-3419	594	8	1	1	NUM
fsr-3419	594	9	-	-	SYM
fsr-3419	594	10	7	7	NUM
fsr-3419	594	11	.	.	PUNCT
fsr-3419	595	1	horan	horan	PROPN
fsr-3419	595	2	,	,	PUNCT
fsr-3419	595	3	s.	s.	PROPN
fsr-3419	595	4	m.	m.	PROPN
fsr-3419	595	5	(	(	PUNCT
fsr-3419	595	6	2006a	2006a	NUM
fsr-3419	595	7	)	)	PUNCT
fsr-3419	595	8	.	.	PUNCT
fsr-3419	596	1	withdrawal	withdrawal	NOUN
fsr-3419	596	2	location	location	NOUN
fsr-3419	596	3	with	with	ADP
fsr-3419	596	4	progressive	progressive	ADJ
fsr-3419	596	5	tax	tax	NOUN
fsr-3419	596	6	rates	rate	NOUN
fsr-3419	596	7	.	.	PUNCT
fsr-3419	597	1	financial	financial	ADJ
fsr-3419	597	2	analysts	analyst	NOUN
fsr-3419	597	3	journal	journal	NOUN
fsr-3419	597	4	,	,	PUNCT
fsr-3419	597	5	62	62	NUM
fsr-3419	597	6	,	,	PUNCT
fsr-3419	597	7	77	77	NUM
fsr-3419	597	8	-	-	SYM
fsr-3419	597	9	87	87	NUM
fsr-3419	597	10	.	.	PUNCT
fsr-3419	598	1	horan	horan	PROPN
fsr-3419	598	2	,	,	PUNCT
fsr-3419	598	3	s.	s.	PROPN
fsr-3419	598	4	m.	m.	PROPN
fsr-3419	598	5	(	(	PUNCT
fsr-3419	598	6	2006b	2006b	NUM
fsr-3419	598	7	)	)	PUNCT
fsr-3419	598	8	.	.	PUNCT
fsr-3419	599	1	optimal	optimal	ADJ
fsr-3419	599	2	withdrawal	withdrawal	NOUN
fsr-3419	599	3	strategies	strategy	NOUN
fsr-3419	599	4	for	for	ADP
fsr-3419	599	5	retirees	retiree	NOUN
fsr-3419	599	6	with	with	ADP
fsr-3419	599	7	multiple	multiple	ADJ
fsr-3419	599	8	savings	saving	NOUN
fsr-3419	599	9	accounts	account	NOUN
fsr-3419	599	10	.	.	PUNCT
fsr-3419	600	1	journal	journal	NOUN
fsr-3419	600	2	of	of	ADP
fsr-3419	600	3	financial	financial	ADJ
fsr-3419	600	4	planning	planning	NOUN
fsr-3419	600	5	,	,	PUNCT
fsr-3419	600	6	19	19	NUM
fsr-3419	600	7	,	,	PUNCT
fsr-3419	600	8	62	62	NUM
fsr-3419	600	9	-	-	SYM
fsr-3419	600	10	75	75	NUM
fsr-3419	600	11	.	.	PUNCT
fsr-3419	601	1	jaconetti	jaconetti	PROPN
fsr-3419	601	2	,	,	PUNCT
fsr-3419	601	3	c.	c.	PROPN
fsr-3419	601	4	m.	m.	NOUN
fsr-3419	601	5	,	,	PUNCT
fsr-3419	601	6	&	&	CCONJ
fsr-3419	601	7	bruno	bruno	PROPN
fsr-3419	601	8	,	,	PUNCT
fsr-3419	601	9	m.	m.	NOUN
fsr-3419	601	10	a.	a.	PROPN
fsr-3419	601	11	(	(	PUNCT
fsr-3419	601	12	2008	2008	NUM
fsr-3419	601	13	)	)	PUNCT
fsr-3419	601	14	.	.	PUNCT
fsr-3419	602	1	spending	spend	VERB
fsr-3419	602	2	from	from	ADP
fsr-3419	602	3	a	a	DET
fsr-3419	602	4	portfolio	portfolio	NOUN
fsr-3419	602	5	:	:	PUNCT
fsr-3419	602	6	implications	implication	NOUN
fsr-3419	602	7	of	of	ADP
fsr-3419	602	8	withdrawal	withdrawal	NOUN
fsr-3419	602	9	order	order	NOUN
fsr-3419	602	10	for	for	ADP
fsr-3419	602	11	taxable	taxable	ADJ
fsr-3419	602	12	investors	investor	NOUN
fsr-3419	602	13	.	.	PUNCT
fsr-3419	603	1	valley	valley	NOUN
fsr-3419	603	2	forge	forge	NOUN
fsr-3419	603	3	,	,	PUNCT
fsr-3419	603	4	pa	pa	PROPN
fsr-3419	603	5	:	:	PUNCT
fsr-3419	603	6	the	the	DET
fsr-3419	603	7	vanguard	vanguard	PROPN
fsr-3419	603	8	group	group	PROPN
fsr-3419	603	9	.	.	PUNCT
fsr-3419	604	1	lange	lange	PROPN
fsr-3419	604	2	,	,	PUNCT
fsr-3419	604	3	j.	j.	PROPN
fsr-3419	604	4	(	(	PUNCT
fsr-3419	604	5	2009	2009	NUM
fsr-3419	604	6	)	)	PUNCT
fsr-3419	604	7	.	.	PUNCT
fsr-3419	605	1	retire	retire	VERB
fsr-3419	605	2	secure	secure	ADJ
fsr-3419	605	3	!	!	PUNCT
fsr-3419	606	1	new	new	PROPN
fsr-3419	606	2	york	york	PROPN
fsr-3419	606	3	,	,	PUNCT
fsr-3419	606	4	ny	ny	PROPN
fsr-3419	606	5	:	:	PUNCT
fsr-3419	606	6	wiley	wiley	PROPN
fsr-3419	606	7	,	,	PUNCT
fsr-3419	606	8	isbn	isbn	ADJ
fsr-3419	606	9	:	:	PUNCT
fsr-3419	606	10	0470405317	0470405317	NUM
fsr-3419	606	11	.	.	PUNCT
fsr-3419	607	1	larimore	larimore	PROPN
fsr-3419	607	2	,	,	PUNCT
fsr-3419	607	3	taylor	taylor	PROPN
fsr-3419	607	4	,	,	PUNCT
fsr-3419	607	5	lindauer	lindauer	NOUN
fsr-3419	607	6	,	,	PUNCT
fsr-3419	607	7	m.	m.	NOUN
fsr-3419	607	8	,	,	PUNCT
fsr-3419	607	9	ferri	ferri	PROPN
fsr-3419	607	10	,	,	PUNCT
fsr-3419	607	11	r.	r.	PROPN
fsr-3419	607	12	a.	a.	PROPN
fsr-3419	607	13	,	,	PUNCT
fsr-3419	607	14	&	&	CCONJ
fsr-3419	607	15	dogu	dogu	PROPN
fsr-3419	607	16	,	,	PUNCT
fsr-3419	607	17	l.	l.	PROPN
fsr-3419	607	18	f.	f.	PROPN
fsr-3419	607	19	(	(	PUNCT
fsr-3419	607	20	2011	2011	NUM
fsr-3419	607	21	)	)	PUNCT
fsr-3419	607	22	.	.	PUNCT
fsr-3419	608	1	the	the	DET
fsr-3419	608	2	bogleheads	boglehead	NOUN
fsr-3419	608	3	’	'	PUNCT
fsr-3419	608	4	guide	guide	NOUN
fsr-3419	608	5	to	to	ADP
fsr-3419	608	6	retirement	retirement	NOUN
fsr-3419	608	7	planning	planning	NOUN
fsr-3419	608	8	.	.	PUNCT
fsr-3419	609	1	new	new	PROPN
fsr-3419	609	2	york	york	PROPN
fsr-3419	609	3	,	,	PUNCT
fsr-3419	609	4	ny	ny	PROPN
fsr-3419	609	5	:	:	PUNCT
fsr-3419	609	6	wiley	wiley	PROPN
fsr-3419	609	7	.	.	PUNCT
fsr-3419	610	1	isbn	isbn	PROPN
fsr-3419	610	2	:	:	PUNCT
fsr-3419	610	3	0470919019	0470919019	NUM
fsr-3419	610	4	.	.	PUNCT
fsr-3419	611	1	meyer	meyer	PROPN
fsr-3419	611	2	,	,	PUNCT
fsr-3419	611	3	w.	w.	PROPN
fsr-3419	611	4	,	,	PUNCT
fsr-3419	611	5	&	&	CCONJ
fsr-3419	611	6	reichenstein	reichenstein	PROPN
fsr-3419	611	7	,	,	PUNCT
fsr-3419	611	8	w.	w.	PROPN
fsr-3419	611	9	(	(	PUNCT
fsr-3419	611	10	2013	2013	NUM
fsr-3419	611	11	)	)	PUNCT
fsr-3419	611	12	.	.	PUNCT
fsr-3419	612	1	the	the	DET
fsr-3419	612	2	tax	tax	NOUN
fsr-3419	612	3	torpedo	torpedo	NOUN
fsr-3419	612	4	:	:	PUNCT
fsr-3419	612	5	coordinating	coordinate	VERB
fsr-3419	612	6	social	social	ADJ
fsr-3419	612	7	security	security	NOUN
fsr-3419	612	8	with	with	ADP
fsr-3419	612	9	a	a	DET
fsr-3419	612	10	withdrawal	withdrawal	NOUN
fsr-3419	612	11	strategy	strategy	NOUN
fsr-3419	612	12	to	to	PART
fsr-3419	612	13	minimize	minimize	VERB
fsr-3419	612	14	taxes	taxis	NOUN
fsr-3419	612	15	.	.	PUNCT
fsr-3419	613	1	retirement	retirement	NOUN
fsr-3419	613	2	management	management	PROPN
fsr-3419	613	3	journal	journal	NOUN
fsr-3419	613	4	,	,	PUNCT
fsr-3419	613	5	3	3	NUM
fsr-3419	613	6	,	,	PUNCT
fsr-3419	613	7	25	25	NUM
fsr-3419	613	8	-	-	SYM
fsr-3419	613	9	32	32	NUM
fsr-3419	613	10	.	.	PUNCT
fsr-3419	614	1	ostrov	ostrov	PROPN
fsr-3419	614	2	,	,	PUNCT
fsr-3419	614	3	d.	d.	PROPN
fsr-3419	614	4	n.	n.	PROPN
fsr-3419	614	5	,	,	PUNCT
fsr-3419	614	6	&	&	CCONJ
fsr-3419	614	7	wong	wong	PROPN
fsr-3419	614	8	,	,	PUNCT
fsr-3419	614	9	t.	t.	PROPN
fsr-3419	614	10	g.	g.	PROPN
fsr-3419	614	11	(	(	PUNCT
fsr-3419	614	12	2011	2011	NUM
fsr-3419	614	13	)	)	PUNCT
fsr-3419	614	14	.	.	PUNCT
fsr-3419	615	1	optimal	optimal	ADJ
fsr-3419	615	2	asset	asset	NOUN
fsr-3419	615	3	allocation	allocation	NOUN
fsr-3419	615	4	for	for	ADP
fsr-3419	615	5	passive	passive	ADJ
fsr-3419	615	6	investing	investing	NOUN
fsr-3419	615	7	with	with	ADP
fsr-3419	615	8	capital	capital	NOUN
fsr-3419	615	9	loss	loss	NOUN
fsr-3419	615	10	harvesting	harvesting	NOUN
fsr-3419	615	11	.	.	PUNCT
fsr-3419	616	1	applied	apply	VERB
fsr-3419	616	2	mathematical	mathematical	ADJ
fsr-3419	616	3	finance	finance	NOUN
fsr-3419	616	4	,	,	PUNCT
fsr-3419	616	5	18	18	NUM
fsr-3419	616	6	,	,	PUNCT
fsr-3419	616	7	291	291	NUM
fsr-3419	616	8	-	-	SYM
fsr-3419	616	9	329	329	NUM
fsr-3419	616	10	.	.	PUNCT
fsr-3419	617	1	piper	piper	NOUN
fsr-3419	617	2	,	,	PUNCT
fsr-3419	617	3	m.	m.	NOUN
fsr-3419	617	4	(	(	PUNCT
fsr-3419	617	5	2013	2013	NUM
fsr-3419	617	6	)	)	PUNCT
fsr-3419	617	7	.	.	PUNCT
fsr-3419	618	1	can	can	AUX
fsr-3419	618	2	i	i	PRON
fsr-3419	618	3	retire	retire	VERB
fsr-3419	618	4	?	?	PUNCT
fsr-3419	619	1	st	st	PROPN
fsr-3419	619	2	.	.	PROPN
fsr-3419	619	3	louis	louis	PROPN
fsr-3419	619	4	,	,	PUNCT
fsr-3419	619	5	mo	mo	NOUN
fsr-3419	619	6	:	:	PUNCT
fsr-3419	619	7	simple	simple	ADJ
fsr-3419	619	8	subjects	subject	NOUN
fsr-3419	619	9	,	,	PUNCT
fsr-3419	619	10	llc	llc	PROPN
fsr-3419	619	11	.	.	PUNCT
fsr-3419	620	1	isbn	isbn	PROPN
fsr-3419	620	2	:	:	PUNCT
fsr-3419	620	3	0981454259	0981454259	NUM
fsr-3419	620	4	.	.	PUNCT
fsr-3419	621	1	ragsdale	ragsdale	PROPN
fsr-3419	621	2	,	,	PUNCT
fsr-3419	621	3	c.	c.	PROPN
fsr-3419	621	4	t.	t.	PROPN
fsr-3419	621	5	,	,	PUNCT
fsr-3419	621	6	seila	seila	NOUN
fsr-3419	621	7	,	,	PUNCT
fsr-3419	621	8	a.	a.	PROPN
fsr-3419	621	9	f.	f.	PROPN
fsr-3419	621	10	,	,	PUNCT
fsr-3419	621	11	&	&	CCONJ
fsr-3419	621	12	little	little	ADJ
fsr-3419	621	13	,	,	PUNCT
fsr-3419	621	14	p.	p.	NOUN
fsr-3419	621	15	l.	l.	PROPN
fsr-3419	621	16	(	(	PUNCT
fsr-3419	621	17	1994	1994	NUM
fsr-3419	621	18	)	)	PUNCT
fsr-3419	621	19	.	.	PUNCT
fsr-3419	622	1	an	an	DET
fsr-3419	622	2	optimization	optimization	NOUN
fsr-3419	622	3	model	model	NOUN
fsr-3419	622	4	for	for	ADP
fsr-3419	622	5	scheduling	scheduling	NOUN
fsr-3419	622	6	withdrawals	withdrawal	NOUN
fsr-3419	622	7	from	from	ADP
fsr-3419	622	8	taxdeferred	taxdeferre	VERB
fsr-3419	622	9	retirement	retirement	NOUN
fsr-3419	622	10	accounts	account	NOUN
fsr-3419	622	11	.	.	PUNCT
fsr-3419	623	1	financial	financial	ADJ
fsr-3419	623	2	services	service	NOUN
fsr-3419	623	3	review	review	PROPN
fsr-3419	623	4	,	,	PUNCT
fsr-3419	623	5	3	3	NUM
fsr-3419	623	6	,	,	PUNCT
fsr-3419	623	7	93	93	NUM
fsr-3419	623	8	-	-	SYM
fsr-3419	623	9	108	108	NUM
fsr-3419	623	10	.	.	PUNCT
fsr-3419	624	1	reichenstein	reichenstein	PROPN
fsr-3419	624	2	,	,	PUNCT
fsr-3419	624	3	w.	w.	PROPN
fsr-3419	624	4	,	,	PUNCT
fsr-3419	624	5	horan	horan	PROPN
fsr-3419	624	6	,	,	PUNCT
fsr-3419	624	7	s.	s.	PROPN
fsr-3419	624	8	m.	m.	PROPN
fsr-3419	624	9	,	,	PUNCT
fsr-3419	624	10	&	&	CCONJ
fsr-3419	624	11	jennings	jennings	PROPN
fsr-3419	624	12	,	,	PUNCT
fsr-3419	624	13	w.	w.	PROPN
fsr-3419	624	14	w.	w.	PROPN
fsr-3419	624	15	(	(	PUNCT
fsr-3419	624	16	2012	2012	NUM
fsr-3419	624	17	)	)	PUNCT
fsr-3419	624	18	.	.	PUNCT
fsr-3419	625	1	two	two	NUM
fsr-3419	625	2	key	key	ADJ
fsr-3419	625	3	concepts	concept	NOUN
fsr-3419	625	4	for	for	ADP
fsr-3419	625	5	wealth	wealth	NOUN
fsr-3419	625	6	management	management	NOUN
fsr-3419	625	7	and	and	CCONJ
fsr-3419	625	8	beyond	beyond	ADP
fsr-3419	625	9	.	.	PUNCT
fsr-3419	626	1	financial	financial	ADJ
fsr-3419	626	2	analysts	analyst	NOUN
fsr-3419	626	3	journal	journal	NOUN
fsr-3419	626	4	,	,	PUNCT
fsr-3419	626	5	68	68	NUM
fsr-3419	626	6	,	,	PUNCT
fsr-3419	626	7	14	14	NUM
fsr-3419	626	8	-	-	SYM
fsr-3419	626	9	22	22	NUM
fsr-3419	626	10	.	.	PUNCT
fsr-3419	627	1	rodgers	rodger	NOUN
fsr-3419	627	2	,	,	PUNCT
fsr-3419	627	3	r.	r.	PROPN
fsr-3419	627	4	(	(	PUNCT
fsr-3419	627	5	2009	2009	NUM
fsr-3419	627	6	)	)	PUNCT
fsr-3419	627	7	.	.	PUNCT
fsr-3419	628	1	the	the	DET
fsr-3419	628	2	new	new	ADJ
fsr-3419	628	3	three	three	NUM
fsr-3419	628	4	-	-	PUNCT
fsr-3419	628	5	legged	legged	ADJ
fsr-3419	628	6	stool	stool	NOUN
fsr-3419	628	7	.	.	PUNCT
fsr-3419	629	1	new	new	PROPN
fsr-3419	629	2	york	york	PROPN
fsr-3419	629	3	,	,	PUNCT
fsr-3419	629	4	ny	ny	PROPN
fsr-3419	629	5	:	:	PUNCT
fsr-3419	629	6	wiley	wiley	PROPN
fsr-3419	629	7	,	,	PUNCT
fsr-3419	629	8	isbn	isbn	ADJ
fsr-3419	629	9	:	:	PUNCT
fsr-3419	629	10	1592803636	1592803636	NUM
fsr-3419	629	11	.	.	PUNCT
fsr-3419	630	1	rosato	rosato	PROPN
fsr-3419	630	2	,	,	PUNCT
fsr-3419	630	3	d.	d.	PROPN
fsr-3419	630	4	(	(	PUNCT
fsr-3419	630	5	2015	2015	NUM
fsr-3419	630	6	)	)	PUNCT
fsr-3419	630	7	.	.	PUNCT
fsr-3419	631	1	can	can	AUX
fsr-3419	631	2	i	i	PRON
fsr-3419	631	3	put	put	VERB
fsr-3419	631	4	my	my	PRON
fsr-3419	631	5	required	require	VERB
fsr-3419	631	6	minimum	minimum	ADJ
fsr-3419	631	7	distribution	distribution	NOUN
fsr-3419	631	8	into	into	ADP
fsr-3419	631	9	a	a	DET
fsr-3419	631	10	roth	roth	PROPN
fsr-3419	631	11	ira	ira	PROPN
fsr-3419	631	12	?	?	PUNCT
fsr-3419	631	13	money	money	NOUN
fsr-3419	631	14	.	.	PUNCT
fsr-3419	632	1	(	(	PUNCT
fsr-3419	632	2	available	available	ADJ
fsr-3419	632	3	at	at	ADP
fsr-3419	632	4	http://	http://	PROPN
fsr-3419	632	5	time.com/money/3835309/retirement-required-minimum-distribution-roth/	time.com/money/3835309/retirement-required-minimum-distribution-roth/	PROPN
fsr-3419	632	6	)	)	PUNCT
fsr-3419	632	7	.	.	PUNCT
fsr-3419	633	1	solin	solin	PROPN
fsr-3419	633	2	daniel	daniel	PROPN
fsr-3419	633	3	r.	r.	PROPN
fsr-3419	633	4	(	(	PUNCT
fsr-3419	633	5	2010	2010	NUM
fsr-3419	633	6	)	)	PUNCT
fsr-3419	633	7	.	.	PUNCT
fsr-3419	634	1	the	the	DET
fsr-3419	634	2	smartest	smart	ADJ
fsr-3419	634	3	retirement	retirement	NOUN
fsr-3419	634	4	book	book	NOUN
fsr-3419	634	5	you	you	PRON
fsr-3419	634	6	’ll	’ll	AUX
fsr-3419	634	7	ever	ever	ADV
fsr-3419	634	8	read	read	VERB
fsr-3419	634	9	.	.	PUNCT
fsr-3419	635	1	new	new	PROPN
fsr-3419	635	2	york	york	PROPN
fsr-3419	635	3	,	,	PUNCT
fsr-3419	635	4	ny	ny	PROPN
fsr-3419	635	5	:	:	PUNCT
fsr-3419	635	6	perigee	perigee	NOUN
fsr-3419	635	7	trade	trade	NOUN
fsr-3419	635	8	.	.	PUNCT
fsr-3419	636	1	isbn	isbn	NOUN
fsr-3419	636	2	:	:	PUNCT
fsr-3419	636	3	0399536345	0399536345	NUM
fsr-3419	636	4	.	.	PUNCT
fsr-3419	637	1	sumutka	sumutka	PROPN
fsr-3419	637	2	,	,	PUNCT
fsr-3419	637	3	a.	a.	PROPN
fsr-3419	637	4	r.	r.	PROPN
fsr-3419	637	5	,	,	PUNCT
fsr-3419	637	6	sumutka	sumutka	PROPN
fsr-3419	637	7	,	,	PUNCT
fsr-3419	637	8	a.	a.	NOUN
fsr-3419	637	9	m.	m.	NOUN
fsr-3419	637	10	,	,	PUNCT
fsr-3419	637	11	&	&	CCONJ
fsr-3419	637	12	coopersmith	coopersmith	PROPN
fsr-3419	637	13	,	,	PUNCT
fsr-3419	637	14	l.	l.	PROPN
fsr-3419	637	15	w.	w.	PROPN
fsr-3419	637	16	(	(	PUNCT
fsr-3419	637	17	2012	2012	NUM
fsr-3419	637	18	)	)	PUNCT
fsr-3419	637	19	.	.	PUNCT
fsr-3419	638	1	tax	tax	NOUN
fsr-3419	638	2	-	-	PUNCT
fsr-3419	638	3	efficient	efficient	ADJ
fsr-3419	638	4	retirement	retirement	NOUN
fsr-3419	638	5	withdrawal	withdrawal	NOUN
fsr-3419	638	6	planning	planning	NOUN
fsr-3419	638	7	using	use	VERB
fsr-3419	638	8	a	a	DET
fsr-3419	638	9	comprehensive	comprehensive	ADJ
fsr-3419	638	10	tax	tax	NOUN
fsr-3419	638	11	model	model	NOUN
fsr-3419	638	12	.	.	PUNCT
fsr-3419	639	1	journal	journal	PROPN
fsr-3419	639	2	of	of	ADP
fsr-3419	639	3	financial	financial	ADJ
fsr-3419	639	4	planning	planning	NOUN
fsr-3419	639	5	,	,	PUNCT
fsr-3419	639	6	25	25	NUM
fsr-3419	639	7	,	,	PUNCT
fsr-3419	639	8	april	april	PROPN
fsr-3419	639	9	,	,	PUNCT
fsr-3419	639	10	41	41	NUM
fsr-3419	639	11	-	-	SYM
fsr-3419	639	12	52	52	NUM
fsr-3419	639	13	.	.	PUNCT
fsr-3419	640	1	tax	tax	NOUN
fsr-3419	640	2	policy	policy	NOUN
fsr-3419	640	3	center	center	NOUN
fsr-3419	640	4	(	(	PUNCT
fsr-3419	640	5	2017	2017	NUM
fsr-3419	640	6	)	)	PUNCT
fsr-3419	640	7	.	.	PUNCT
fsr-3419	641	1	https://www.taxpolicycenter.org/taxvox/only-1700-estates-would-owe-estate-tax2018-under-tcja	https://www.taxpolicycenter.org/taxvox/only-1700-estates-would-owe-estate-tax2018-under-tcja	PROPN
fsr-3419	641	2	vanguard	vanguard	PROPN
fsr-3419	641	3	.	.	PUNCT
fsr-3419	642	1	(	(	PUNCT
fsr-3419	642	2	2013	2013	NUM
fsr-3419	642	3	)	)	PUNCT
fsr-3419	642	4	.	.	PUNCT
fsr-3419	643	1	how	how	SCONJ
fsr-3419	643	2	to	to	PART
fsr-3419	643	3	turn	turn	VERB
fsr-3419	643	4	retirement	retirement	NOUN
fsr-3419	643	5	savings	saving	NOUN
fsr-3419	643	6	into	into	ADP
fsr-3419	643	7	retirement	retirement	NOUN
fsr-3419	643	8	income	income	NOUN
fsr-3419	643	9	.	.	PUNCT
fsr-3419	644	1	(	(	PUNCT
fsr-3419	644	2	available	available	ADJ
fsr-3419	644	3	at	at	ADP
fsr-3419	644	4	https://retirementplans	https://retirementplan	NOUN
fsr-3419	644	5	.	.	PUNCT
fsr-3419	645	1	vanguard.com/ekit/pmed/retirement_income_center/pdf/rilongbroc.pdf	vanguard.com/ekit/pmed/retirement_income_center/pdf/rilongbroc.pdf	PROPN
fsr-3419	645	2	)	)	PUNCT
fsr-3419	645	3	.	.	PUNCT
fsr-3419	646	1	welch	welch	PROPN
fsr-3419	646	2	,	,	PUNCT
fsr-3419	646	3	j.	j.	PROPN
fsr-3419	646	4	s.	s.	PROPN
fsr-3419	646	5	(	(	PUNCT
fsr-3419	646	6	2016	2016	NUM
fsr-3419	646	7	)	)	PUNCT
fsr-3419	646	8	.	.	PUNCT
fsr-3419	647	1	measuring	measure	VERB
fsr-3419	647	2	the	the	DET
fsr-3419	647	3	financial	financial	ADJ
fsr-3419	647	4	consequences	consequence	NOUN
fsr-3419	647	5	of	of	ADP
fsr-3419	647	6	ira	ira	PROPN
fsr-3419	647	7	to	to	ADP
fsr-3419	647	8	roth	roth	PROPN
fsr-3419	647	9	ira	ira	PROPN
fsr-3419	647	10	conversions	conversion	NOUN
fsr-3419	647	11	.	.	PUNCT
fsr-3419	648	1	journal	journal	NOUN
fsr-3419	648	2	of	of	ADP
fsr-3419	648	3	personal	personal	ADJ
fsr-3419	648	4	finance	finance	NOUN
fsr-3419	648	5	,	,	PUNCT
fsr-3419	648	6	15	15	NUM
fsr-3419	648	7	,	,	PUNCT
fsr-3419	648	8	47	47	NUM
fsr-3419	648	9	-	-	SYM
fsr-3419	648	10	55	55	NUM
fsr-3419	648	11	.	.	PUNCT
fsr-3419	649	1	welch	welch	PROPN
fsr-3419	649	2	,	,	PUNCT
fsr-3419	649	3	j.	j.	PROPN
fsr-3419	649	4	s.	s.	PROPN
fsr-3419	649	5	(	(	PUNCT
fsr-3419	649	6	2017	2017	NUM
fsr-3419	649	7	)	)	PUNCT
fsr-3419	649	8	.	.	PUNCT
fsr-3419	650	1	a	a	DET
fsr-3419	650	2	3	3	NUM
fsr-3419	650	3	-	-	PUNCT
fsr-3419	650	4	step	step	NOUN
fsr-3419	650	5	procedure	procedure	NOUN
fsr-3419	650	6	for	for	ADP
fsr-3419	650	7	computing	compute	VERB
fsr-3419	650	8	sustainable	sustainable	ADJ
fsr-3419	650	9	retirement	retirement	NOUN
fsr-3419	650	10	savings	saving	NOUN
fsr-3419	650	11	withdrawals	withdrawal	NOUN
fsr-3419	650	12	.	.	PUNCT
fsr-3419	651	1	journal	journal	NOUN
fsr-3419	651	2	of	of	ADP
fsr-3419	651	3	financial	financial	ADJ
fsr-3419	651	4	planning	planning	NOUN
fsr-3419	651	5	,	,	PUNCT
fsr-3419	651	6	30	30	NUM
fsr-3419	651	7	,	,	PUNCT
fsr-3419	651	8	august	august	PROPN
fsr-3419	651	9	,	,	PUNCT
fsr-3419	651	10	45	45	NUM
fsr-3419	651	11	-	-	SYM
fsr-3419	651	12	55	55	NUM
fsr-3419	651	13	.	.	PUNCT
fsr-3419	652	1	j.	j.	PROPN
fsr-3419	652	2	dilellio	dilellio	PROPN
fsr-3419	652	3	,	,	PUNCT
fsr-3419	652	4	d.	d.	PROPN
fsr-3419	652	5	ostrov	ostrov	PROPN
fsr-3419	652	6	/	/	SYM
fsr-3419	652	7	financial	financial	ADJ
fsr-3419	652	8	services	service	NOUN
fsr-3419	652	9	review	review	VERB
fsr-3419	652	10	28	28	NUM
fsr-3419	652	11	(	(	PUNCT
fsr-3419	652	12	2020	2020	NUM
fsr-3419	652	13	)	)	PUNCT
fsr-3419	652	14	67–95	67–95	NUM
fsr-3419	652	15	95	95	NUM