id	sid	tid	token	lemma	pos
fsr-3679	1	1	pii	pii	PROPN
fsr-3679	1	2	:	:	PUNCT
fsr-3679	1	3	1057	1057	NUM
fsr-3679	1	4	-	-	SYM
fsr-3679	1	5	0810(91)90030	0810(91)90030	NUM
fsr-3679	1	6	-	-	PUNCT
fsr-3679	1	7	3	3	NUM
fsr-3679	1	8	financial	financial	ADJ
fsr-3679	1	9	services	service	NOUN
fsr-3679	1	10	review	review	NOUN
fsr-3679	1	11	,	,	PUNCT
fsr-3679	1	12	i(2	i(2	PROPN
fsr-3679	1	13	):	):	PUNCT
fsr-3679	1	14	143	143	NUM
fsr-3679	1	15	-	-	SYM
fsr-3679	1	16	157	157	NUM
fsr-3679	1	17	copyright	copyright	NOUN
fsr-3679	1	18	0	0	NUM
fsr-3679	1	19	1991	1991	NUM
fsr-3679	1	20	by	by	ADP
fsr-3679	1	21	jai	jai	PROPN
fsr-3679	1	22	press	press	PROPN
fsr-3679	1	23	inc	inc	PROPN
fsr-3679	1	24	.	.	PROPN
fsr-3679	1	25	issn	issn	PROPN
fsr-3679	1	26	:	:	PUNCT
fsr-3679	1	27	1057	1057	NUM
fsr-3679	1	28	-	-	SYM
fsr-3679	1	29	0810	0810	NUM
fsr-3679	1	30	all	all	DET
fsr-3679	1	31	rights	right	NOUN
fsr-3679	1	32	of	of	ADP
fsr-3679	1	33	reproduction	reproduction	NOUN
fsr-3679	1	34	in	in	ADP
fsr-3679	1	35	any	any	DET
fsr-3679	1	36	form	form	NOUN
fsr-3679	1	37	reserwl	reserwl	NOUN
fsr-3679	1	38	.	.	PUNCT
fsr-3679	2	1	probabilistic	probabilistic	ADJ
fsr-3679	2	2	estate	estate	NOUN
fsr-3679	2	3	planning	planning	PROPN
fsr-3679	2	4	ronald	ronald	PROPN
fsr-3679	2	5	r.	r.	PROPN
fsr-3679	2	6	crabb	crabb	PROPN
fsr-3679	2	7	probabilistic	probabilistic	ADJ
fsr-3679	2	8	estate	estate	NOUN
fsr-3679	2	9	planning	planning	NOUN
fsr-3679	2	10	is	be	AUX
fsr-3679	2	11	based	base	VERB
fsr-3679	2	12	on	on	ADP
fsr-3679	2	13	the	the	DET
fsr-3679	2	14	principle	principle	NOUN
fsr-3679	2	15	of	of	ADP
fsr-3679	2	16	maximizing	maximize	VERB
fsr-3679	2	17	expected	expect	VERB
fsr-3679	2	18	net	net	ADJ
fsr-3679	2	19	present	present	ADJ
fsr-3679	2	20	value	value	NOUN
fsr-3679	2	21	commensurate	commensurate	ADJ
fsr-3679	2	22	with	with	ADP
fsr-3679	2	23	the	the	DET
fsr-3679	2	24	riskassumed	riskassume	VERB
fsr-3679	2	25	.	.	PUNCT
fsr-3679	3	1	rather	rather	ADV
fsr-3679	3	2	than	than	ADP
fsr-3679	3	3	assuming	assume	VERB
fsr-3679	3	4	that	that	SCONJ
fsr-3679	3	5	death	death	NOUN
fsr-3679	3	6	occurs	occur	VERB
fsr-3679	3	7	at	at	ADP
fsr-3679	3	8	life	life	NOUN
fsr-3679	3	9	expectancy	expectancy	NOUN
fsr-3679	3	10	,	,	PUNCT
fsr-3679	3	11	probabilistic	probabilistic	ADJ
fsr-3679	3	12	estate	estate	NOUN
fsr-3679	3	13	planning	planning	NOUN
fsr-3679	3	14	treats	treat	VERB
fsr-3679	3	15	death	death	NOUN
fsr-3679	3	16	as	as	ADP
fsr-3679	3	17	a	a	DET
fsr-3679	3	18	random	random	ADJ
fsr-3679	3	19	variable	variable	NOUN
fsr-3679	3	20	.	.	PUNCT
fsr-3679	4	1	compounded	compound	VERB
fsr-3679	4	2	to	to	PART
fsr-3679	4	3	randomly	randomly	ADV
fsr-3679	4	4	chosen	choose	VERB
fsr-3679	4	5	ages	age	NOUN
fsr-3679	4	6	of	of	ADP
fsr-3679	4	7	death	death	NOUN
fsr-3679	4	8	,	,	PUNCT
fsr-3679	4	9	estate	estate	NOUN
fsr-3679	4	10	assets	asset	NOUN
fsr-3679	4	11	are	be	AUX
fsr-3679	4	12	taxed	tax	VERB
fsr-3679	4	13	and	and	CCONJ
fsr-3679	4	14	distributed	distribute	VERB
fsr-3679	4	15	to	to	ADP
fsr-3679	4	16	heirs	heir	NOUN
fsr-3679	4	17	.	.	PUNCT
fsr-3679	5	1	the	the	DET
fsr-3679	5	2	purpose	purpose	NOUN
fsr-3679	5	3	ofprobabilis	ofprobabili	VERB
fsr-3679	5	4	tic	tic	ADJ
fsr-3679	5	5	estate	estate	NOUN
fsr-3679	5	6	planning	planning	NOUN
fsr-3679	5	7	is	be	AUX
fsr-3679	5	8	to	to	PART
fsr-3679	5	9	find	find	VERB
fsr-3679	5	10	the	the	DET
fsr-3679	5	11	estate	estate	NOUN
fsr-3679	5	12	plan	plan	NOUN
fsr-3679	5	13	and	and	CCONJ
fsr-3679	5	14	asset	asset	NOUN
fsr-3679	5	15	/	/	SYM
fsr-3679	5	16	liability	liability	NOUN
fsr-3679	5	17	combination	combination	NOUN
fsr-3679	5	18	that	that	PRON
fsr-3679	5	19	maximizes	maximize	VERB
fsr-3679	5	20	the	the	DET
fsr-3679	5	21	expected	expect	VERB
fsr-3679	5	22	net	net	ADJ
fsr-3679	5	23	present	present	ADJ
fsr-3679	5	24	value	value	NOUN
fsr-3679	5	25	of	of	ADP
fsr-3679	5	26	assets	asset	NOUN
fsr-3679	5	27	passing	pass	VERB
fsr-3679	5	28	to	to	ADP
fsr-3679	5	29	heirs	heir	NOUN
fsr-3679	5	30	and	and	CCONJ
fsr-3679	5	31	to	to	PART
fsr-3679	5	32	convey	convey	VERB
fsr-3679	5	33	some	some	DET
fsr-3679	5	34	idea	idea	NOUN
fsr-3679	5	35	of	of	ADP
fsr-3679	5	36	the	the	DET
fsr-3679	5	37	risk	risk	NOUN
fsr-3679	5	38	associated	associate	VERB
fsr-3679	5	39	with	with	ADP
fsr-3679	5	40	that	that	DET
fsr-3679	5	41	estate	estate	NOUN
fsr-3679	5	42	plan	plan	NOUN
fsr-3679	5	43	.	.	PUNCT
fsr-3679	6	1	“	"	PUNCT
fsr-3679	6	2	in	in	ADP
fsr-3679	6	3	america	america	PROPN
fsr-3679	6	4	,	,	PUNCT
fsr-3679	6	5	it	it	PRON
fsr-3679	6	6	was	be	AUX
fsr-3679	6	7	the	the	DET
fsr-3679	6	8	tax	tax	NOUN
fsr-3679	6	9	statutes	statute	NOUN
fsr-3679	6	10	of	of	ADP
fsr-3679	6	11	the	the	DET
fsr-3679	6	12	19th	19th	ADJ
fsr-3679	6	13	and	and	CCONJ
fsr-3679	6	14	20th	20th	ADJ
fsr-3679	6	15	centuries	century	NOUN
fsr-3679	6	16	which	which	PRON
fsr-3679	6	17	acted	act	VERB
fsr-3679	6	18	as	as	ADP
fsr-3679	6	19	the	the	DET
fsr-3679	6	20	catalysts	catalyst	NOUN
fsr-3679	6	21	for	for	ADP
fsr-3679	6	22	the	the	DET
fsr-3679	6	23	tremendous	tremendous	ADJ
fsr-3679	6	24	interest	interest	NOUN
fsr-3679	6	25	in	in	ADP
fsr-3679	6	26	estate	estate	NOUN
fsr-3679	6	27	planning	planning	NOUN
fsr-3679	6	28	”	"	PUNCT
fsr-3679	6	29	(	(	PUNCT
fsr-3679	6	30	ackerman	ackerman	NOUN
fsr-3679	6	31	,	,	PUNCT
fsr-3679	6	32	1973	1973	NUM
fsr-3679	6	33	)	)	PUNCT
fsr-3679	6	34	.	.	PUNCT
fsr-3679	7	1	prior	prior	ADV
fsr-3679	7	2	to	to	ADP
fsr-3679	7	3	the	the	DET
fsr-3679	7	4	existence	existence	NOUN
fsr-3679	7	5	of	of	ADP
fsr-3679	7	6	those	those	DET
fsr-3679	7	7	taxes	taxis	NOUN
fsr-3679	7	8	,	,	PUNCT
fsr-3679	7	9	estate	estate	NOUN
fsr-3679	7	10	planning	planning	NOUN
fsr-3679	7	11	,	,	PUNCT
fsr-3679	7	12	while	while	SCONJ
fsr-3679	7	13	not	not	PART
fsr-3679	7	14	unnecessary	unnecessary	ADJ
fsr-3679	7	15	,	,	PUNCT
fsr-3679	7	16	was	be	AUX
fsr-3679	7	17	uncomplicated	uncomplicated	ADJ
fsr-3679	7	18	.	.	PUNCT
fsr-3679	8	1	assets	asset	NOUN
fsr-3679	8	2	were	be	AUX
fsr-3679	8	3	simply	simply	ADV
fsr-3679	8	4	passed	pass	VERB
fsr-3679	8	5	by	by	ADP
fsr-3679	8	6	will	will	NOUN
fsr-3679	8	7	or	or	CCONJ
fsr-3679	8	8	by	by	ADP
fsr-3679	8	9	gift	gift	NOUN
fsr-3679	8	10	from	from	ADP
fsr-3679	8	11	one	one	NUM
fsr-3679	8	12	generation	generation	NOUN
fsr-3679	8	13	to	to	ADP
fsr-3679	8	14	another	another	PRON
fsr-3679	8	15	.	.	PUNCT
fsr-3679	9	1	incorporated	incorporate	VERB
fsr-3679	9	2	farms	farm	NOUN
fsr-3679	9	3	,	,	PUNCT
fsr-3679	9	4	complex	complex	ADJ
fsr-3679	9	5	trusts	trust	NOUN
fsr-3679	9	6	,	,	PUNCT
fsr-3679	9	7	and	and	CCONJ
fsr-3679	9	8	other	other	ADJ
fsr-3679	9	9	legal	legal	ADJ
fsr-3679	9	10	fictions	fiction	NOUN
fsr-3679	9	11	were	be	AUX
fsr-3679	9	12	unneces	unnece	NOUN
fsr-3679	9	13	sary	sary	NOUN
fsr-3679	9	14	.	.	PUNCT
fsr-3679	10	1	as	as	SCONJ
fsr-3679	10	2	the	the	DET
fsr-3679	10	3	burden	burden	NOUN
fsr-3679	10	4	of	of	ADP
fsr-3679	10	5	estate	estate	NOUN
fsr-3679	10	6	,	,	PUNCT
fsr-3679	10	7	gift	gift	NOUN
fsr-3679	10	8	,	,	PUNCT
fsr-3679	10	9	and	and	CCONJ
fsr-3679	10	10	inheritance	inheritance	NOUN
fsr-3679	10	11	taxes	taxis	NOUN
fsr-3679	10	12	and	and	CCONJ
fsr-3679	10	13	probate	probate	NOUN
fsr-3679	10	14	fees	fee	NOUN
fsr-3679	10	15	increased	increase	VERB
fsr-3679	10	16	,	,	PUNCT
fsr-3679	10	17	estate	estate	NOUN
fsr-3679	10	18	planning	planning	NOUN
fsr-3679	10	19	and	and	CCONJ
fsr-3679	10	20	estate	estate	NOUN
fsr-3679	10	21	planners	planner	NOUN
fsr-3679	10	22	became	become	VERB
fsr-3679	10	23	more	more	ADV
fsr-3679	10	24	sophisticated	sophisticated	ADJ
fsr-3679	10	25	.	.	PUNCT
fsr-3679	11	1	“	"	PUNCT
fsr-3679	11	2	for	for	SCONJ
fsr-3679	11	3	over	over	ADP
fsr-3679	11	4	25	25	NUM
fsr-3679	11	5	years	year	NOUN
fsr-3679	11	6	estate	estate	NOUN
fsr-3679	11	7	planning	planning	NOUN
fsr-3679	11	8	concepts	concept	NOUN
fsr-3679	11	9	have	have	AUX
fsr-3679	11	10	been	be	AUX
fsr-3679	11	11	‘	'	PUNCT
fsr-3679	11	12	sold	sell	VERB
fsr-3679	11	13	’	'	PUNCT
fsr-3679	11	14	to	to	ADP
fsr-3679	11	15	clients	client	NOUN
fsr-3679	11	16	.	.	PUNCT
fsr-3679	12	1	typically	typically	ADV
fsr-3679	12	2	,	,	PUNCT
fsr-3679	12	3	the	the	DET
fsr-3679	12	4	clients	client	NOUN
fsr-3679	12	5	want	want	VERB
fsr-3679	12	6	to	to	PART
fsr-3679	12	7	concentrate	concentrate	VERB
fsr-3679	12	8	on	on	ADP
fsr-3679	12	9	one	one	NUM
fsr-3679	12	10	numerical	numerical	ADJ
fsr-3679	12	11	result	result	NOUN
fsr-3679	12	12	-	-	PUNCT
fsr-3679	12	13	the	the	DET
fsr-3679	12	14	amount	amount	NOUN
fsr-3679	12	15	of	of	ADP
fsr-3679	12	16	tax	tax	NOUN
fsr-3679	12	17	dollars	dollar	NOUN
fsr-3679	12	18	saved	save	VERB
fsr-3679	12	19	”	"	PUNCT
fsr-3679	12	20	(	(	PUNCT
fsr-3679	12	21	miller	miller	PROPN
fsr-3679	12	22	,	,	PUNCT
fsr-3679	12	23	1987	1987	NUM
fsr-3679	12	24	)	)	PUNCT
fsr-3679	12	25	.	.	PUNCT
fsr-3679	13	1	in	in	ADP
fsr-3679	13	2	his	his	PRON
fsr-3679	13	3	article	article	NOUN
fsr-3679	13	4	on	on	ADP
fsr-3679	13	5	“	"	PUNCT
fsr-3679	13	6	selling	sell	VERB
fsr-3679	13	7	estate	estate	NOUN
fsr-3679	13	8	planning	planning	NOUN
fsr-3679	13	9	with	with	ADP
fsr-3679	13	10	a	a	DET
fsr-3679	13	11	computer	computer	NOUN
fsr-3679	13	12	screen	screen	NOUN
fsr-3679	13	13	and	and	CCONJ
fsr-3679	13	14	without	without	ADP
fsr-3679	13	15	reams	ream	NOUN
fsr-3679	13	16	of	of	ADP
fsr-3679	13	17	paper	paper	NOUN
fsr-3679	14	1	,	,	PUNCT
fsr-3679	14	2	”	"	PUNCT
fsr-3679	14	3	ralph	ralph	PROPN
fsr-3679	14	4	gano	gano	PROPN
fsr-3679	14	5	miller	miller	PROPN
fsr-3679	14	6	(	(	PUNCT
fsr-3679	14	7	1987	1987	NUM
fsr-3679	14	8	)	)	PUNCT
fsr-3679	14	9	describes	describe	VERB
fsr-3679	14	10	a	a	DET
fsr-3679	14	11	computer	computer	NOUN
fsr-3679	14	12	screen	screen	NOUN
fsr-3679	14	13	approach	approach	NOUN
fsr-3679	14	14	to	to	ADP
fsr-3679	14	15	explaining	explain	VERB
fsr-3679	14	16	estate	estate	NOUN
fsr-3679	14	17	planning	planning	NOUN
fsr-3679	14	18	to	to	ADP
fsr-3679	14	19	his	his	PRON
fsr-3679	14	20	clients	client	NOUN
fsr-3679	14	21	.	.	PUNCT
fsr-3679	15	1	assumptions	assumption	NOUN
fsr-3679	15	2	are	be	AUX
fsr-3679	15	3	made	make	VERB
fsr-3679	15	4	regarding	regard	VERB
fsr-3679	15	5	the	the	DET
fsr-3679	15	6	date	date	NOUN
fsr-3679	15	7	of	of	ADP
fsr-3679	15	8	death	death	NOUN
fsr-3679	15	9	of	of	ADP
fsr-3679	15	10	the	the	DET
fsr-3679	15	11	first	first	ADJ
fsr-3679	15	12	decedent	decedent	NOUN
fsr-3679	15	13	and	and	CCONJ
fsr-3679	15	14	the	the	DET
fsr-3679	15	15	number	number	NOUN
fsr-3679	15	16	of	of	ADP
fsr-3679	15	17	years	year	NOUN
fsr-3679	15	18	until	until	SCONJ
fsr-3679	15	19	the	the	DET
fsr-3679	15	20	remaining	remain	VERB
fsr-3679	15	21	spouse	spouse	NOUN
fsr-3679	15	22	dies	die	VERB
fsr-3679	15	23	.	.	PUNCT
fsr-3679	16	1	“	"	PUNCT
fsr-3679	16	2	based	base	VERB
fsr-3679	16	3	on	on	ADP
fsr-3679	16	4	statistics	statistic	NOUN
fsr-3679	16	5	it	it	PRON
fsr-3679	16	6	is	be	AUX
fsr-3679	16	7	generally	generally	ADV
fsr-3679	16	8	concluded	conclude	VERB
fsr-3679	16	9	that	that	SCONJ
fsr-3679	16	10	the	the	DET
fsr-3679	16	11	husband	husband	NOUN
fsr-3679	16	12	will	will	AUX
fsr-3679	16	13	die	die	VERB
fsr-3679	16	14	first	first	ADV
fsr-3679	16	15	.	.	PUNCT
fsr-3679	16	16	”	"	PUNCT
fsr-3679	17	1	a	a	DET
fsr-3679	17	2	growth	growth	NOUN
fsr-3679	17	3	rate	rate	NOUN
fsr-3679	17	4	for	for	ADP
fsr-3679	17	5	the	the	DET
fsr-3679	17	6	estate	estate	NOUN
fsr-3679	17	7	is	be	AUX
fsr-3679	17	8	assumed	assume	VERB
fsr-3679	17	9	,	,	PUNCT
fsr-3679	17	10	and	and	CCONJ
fsr-3679	17	11	the	the	DET
fsr-3679	17	12	computer	computer	NOUN
fsr-3679	17	13	does	do	VERB
fsr-3679	17	14	the	the	DET
fsr-3679	17	15	tax	tax	NOUN
fsr-3679	17	16	calculations	calculation	NOUN
fsr-3679	17	17	to	to	PART
fsr-3679	17	18	determine	determine	VERB
fsr-3679	17	19	how	how	SCONJ
fsr-3679	17	20	much	much	ADJ
fsr-3679	17	21	the	the	DET
fsr-3679	17	22	heir(s	heir(s	NOUN
fsr-3679	17	23	)	)	PUNCT
fsr-3679	17	24	will	will	AUX
fsr-3679	17	25	receive	receive	VERB
fsr-3679	17	26	after	after	ADP
fsr-3679	17	27	the	the	DET
fsr-3679	17	28	first	first	ADJ
fsr-3679	17	29	decedent	decedent	NOUN
fsr-3679	17	30	and	and	CCONJ
fsr-3679	17	31	the	the	DET
fsr-3679	17	32	remaining	remain	VERB
fsr-3679	17	33	spouse	spouse	NOUN
fsr-3679	17	34	have	have	AUX
fsr-3679	17	35	died	die	VERB
fsr-3679	17	36	.	.	PUNCT
fsr-3679	18	1	various	various	ADJ
fsr-3679	18	2	estate	estate	NOUN
fsr-3679	18	3	planning	planning	NOUN
fsr-3679	18	4	scenarios	scenario	NOUN
fsr-3679	18	5	are	be	AUX
fsr-3679	18	6	depicted	depict	VERB
fsr-3679	18	7	(	(	PUNCT
fsr-3679	18	8	all	all	ADV
fsr-3679	18	9	to	to	PART
fsr-3679	18	10	spouse	spouse	VERB
fsr-3679	18	11	,	,	PUNCT
fsr-3679	18	12	use	use	NOUN
fsr-3679	18	13	of	of	ADP
fsr-3679	18	14	different	different	ADJ
fsr-3679	18	15	trusts	trust	NOUN
fsr-3679	18	16	,	,	PUNCT
fsr-3679	18	17	gifting	gift	VERB
fsr-3679	18	18	of	of	ADP
fsr-3679	18	19	ronald	ronald	PROPN
fsr-3679	18	20	r.	r.	PROPN
fsr-3679	18	21	crabb	crabb	PROPN
fsr-3679	18	22	l	l	PROPN
fsr-3679	18	23	assistant	assistant	NOUN
fsr-3679	18	24	professor	professor	NOUN
fsr-3679	18	25	of	of	ADP
fsr-3679	18	26	finance	finance	NOUN
fsr-3679	18	27	,	,	PUNCT
fsr-3679	18	28	university	university	PROPN
fsr-3679	18	29	of	of	ADP
fsr-3679	18	30	wisconsin	wisconsin	PROPN
fsr-3679	18	31	-	-	PUNCT
fsr-3679	18	32	whitewater	whitewater	NOUN
fsr-3679	18	33	.	.	PUNCT
fsr-3679	19	1	whitewater	whitewater	NOUN
fsr-3679	19	2	,	,	PUNCT
fsr-3679	19	3	wi	wi	PROPN
fsr-3679	19	4	53	53	NUM
fsr-3679	19	5	190	190	NUM
fsr-3679	19	6	.	.	PUNCT
fsr-3679	20	1	144	144	NUM
fsr-3679	20	2	financial	financial	ADJ
fsr-3679	20	3	services	service	NOUN
fsr-3679	20	4	review	review	NOUN
fsr-3679	20	5	,	,	PUNCT
fsr-3679	20	6	i(2	i(2	PROPN
fsr-3679	20	7	)	)	PUNCT
fsr-3679	20	8	1991	1991	NUM
fsr-3679	20	9	assets	asset	NOUN
fsr-3679	20	10	)	)	PUNCT
fsr-3679	20	11	,	,	PUNCT
fsr-3679	20	12	and	and	CCONJ
fsr-3679	20	13	the	the	DET
fsr-3679	20	14	computer	computer	NOUN
fsr-3679	20	15	screens	screen	NOUN
fsr-3679	20	16	“	"	PUNCT
fsr-3679	20	17	show	show	VERB
fsr-3679	20	18	”	"	PUNCT
fsr-3679	20	19	the	the	DET
fsr-3679	20	20	clients	client	NOUN
fsr-3679	20	21	which	which	PRON
fsr-3679	20	22	type	type	NOUN
fsr-3679	20	23	of	of	ADP
fsr-3679	20	24	estate	estate	NOUN
fsr-3679	20	25	plan	plan	NOUN
fsr-3679	20	26	,	,	PUNCT
fsr-3679	20	27	given	give	VERB
fsr-3679	20	28	the	the	DET
fsr-3679	20	29	assumptions	assumption	NOUN
fsr-3679	20	30	made	make	VERB
fsr-3679	20	31	,	,	PUNCT
fsr-3679	20	32	is	be	AUX
fsr-3679	20	33	“	"	PUNCT
fsr-3679	20	34	best	good	ADJ
fsr-3679	20	35	”	"	PUNCT
fsr-3679	20	36	for	for	ADP
fsr-3679	20	37	their	their	PRON
fsr-3679	20	38	situation	situation	NOUN
fsr-3679	20	39	.	.	PUNCT
fsr-3679	21	1	whether	whether	SCONJ
fsr-3679	21	2	done	do	VERB
fsr-3679	21	3	on	on	ADP
fsr-3679	21	4	a	a	DET
fsr-3679	21	5	computer	computer	NOUN
fsr-3679	21	6	screen	screen	NOUN
fsr-3679	21	7	or	or	CCONJ
fsr-3679	21	8	handed	hand	VERB
fsr-3679	21	9	to	to	ADP
fsr-3679	21	10	the	the	DET
fsr-3679	21	11	client	client	NOUN
fsr-3679	21	12	in	in	ADP
fsr-3679	21	13	a	a	DET
fsr-3679	21	14	twenty	twenty	NUM
fsr-3679	21	15	pound	pound	NOUN
fsr-3679	21	16	bound	bind	VERB
fsr-3679	21	17	paper	paper	NOUN
fsr-3679	21	18	volume	volume	NOUN
fsr-3679	21	19	,	,	PUNCT
fsr-3679	21	20	the	the	DET
fsr-3679	21	21	principles	principle	NOUN
fsr-3679	21	22	underlying	underlie	VERB
fsr-3679	21	23	current	current	ADJ
fsr-3679	21	24	estate	estate	NOUN
fsr-3679	21	25	planning	planning	NOUN
fsr-3679	21	26	are	be	AUX
fsr-3679	21	27	similar	similar	ADJ
fsr-3679	21	28	:	:	PUNCT
fsr-3679	21	29	choose	choose	VERB
fsr-3679	21	30	an	an	DET
fsr-3679	21	31	age	age	NOUN
fsr-3679	21	32	of	of	ADP
fsr-3679	21	33	death	death	NOUN
fsr-3679	21	34	for	for	ADP
fsr-3679	21	35	the	the	DET
fsr-3679	21	36	husband	husband	NOUN
fsr-3679	21	37	(	(	PUNCT
fsr-3679	21	38	wife	wife	NOUN
fsr-3679	21	39	)	)	PUNCT
fsr-3679	21	40	,	,	PUNCT
fsr-3679	21	41	choose	choose	VERB
fsr-3679	21	42	a	a	DET
fsr-3679	21	43	survival	survival	NOUN
fsr-3679	21	44	period	period	NOUN
fsr-3679	21	45	for	for	ADP
fsr-3679	21	46	the	the	DET
fsr-3679	21	47	wife	wife	NOUN
fsr-3679	21	48	(	(	PUNCT
fsr-3679	21	49	husband	husband	NOUN
fsr-3679	21	50	)	)	PUNCT
fsr-3679	21	51	,	,	PUNCT
fsr-3679	21	52	choose	choose	VERB
fsr-3679	21	53	a	a	DET
fsr-3679	21	54	growth	growth	NOUN
fsr-3679	21	55	rate	rate	NOUN
fsr-3679	21	56	for	for	ADP
fsr-3679	21	57	the	the	DET
fsr-3679	21	58	estate	estate	NOUN
fsr-3679	21	59	,	,	PUNCT
fsr-3679	21	60	analyze	analyze	VERB
fsr-3679	21	61	alternate	alternate	ADJ
fsr-3679	21	62	estate	estate	NOUN
fsr-3679	21	63	plans	plan	NOUN
fsr-3679	21	64	,	,	PUNCT
fsr-3679	21	65	and	and	CCONJ
fsr-3679	21	66	determine	determine	VERB
fsr-3679	21	67	,	,	PUNCT
fsr-3679	21	68	given	give	VERB
fsr-3679	21	69	the	the	DET
fsr-3679	21	70	assumptions	assumption	NOUN
fsr-3679	21	71	made	make	VERB
fsr-3679	21	72	,	,	PUNCT
fsr-3679	21	73	which	which	DET
fsr-3679	21	74	estate	estate	NOUN
fsr-3679	21	75	plan	plan	NOUN
fsr-3679	21	76	minimizes	minimize	VERB
fsr-3679	21	77	the	the	DET
fsr-3679	21	78	tax	tax	NOUN
fsr-3679	21	79	liabil	liabil	NOUN
fsr-3679	21	80	ity	ity	NOUN
fsr-3679	21	81	for	for	ADP
fsr-3679	21	82	the	the	DET
fsr-3679	21	83	heir(s	heir(s	NOUN
fsr-3679	21	84	)	)	PUNCT
fsr-3679	21	85	.	.	PUNCT
fsr-3679	22	1	probabilistic	probabilistic	ADJ
fsr-3679	22	2	estate	estate	NOUN
fsr-3679	22	3	planning	planning	NOUN
fsr-3679	22	4	introduces	introduce	NOUN
fsr-3679	22	5	risk	risk	NOUN
fsr-3679	22	6	into	into	ADP
fsr-3679	22	7	this	this	DET
fsr-3679	22	8	process	process	NOUN
fsr-3679	22	9	.	.	PUNCT
fsr-3679	23	1	rather	rather	ADV
fsr-3679	23	2	than	than	ADP
fsr-3679	23	3	assuming	assume	VERB
fsr-3679	23	4	a	a	DET
fsr-3679	23	5	specific	specific	ADJ
fsr-3679	23	6	date	date	NOUN
fsr-3679	23	7	of	of	ADP
fsr-3679	23	8	death	death	NOUN
fsr-3679	23	9	for	for	ADP
fsr-3679	23	10	the	the	DET
fsr-3679	23	11	husband	husband	NOUN
fsr-3679	23	12	(	(	PUNCT
fsr-3679	23	13	wife	wife	NOUN
fsr-3679	23	14	)	)	PUNCT
fsr-3679	23	15	and	and	CCONJ
fsr-3679	23	16	then	then	ADV
fsr-3679	23	17	a	a	DET
fsr-3679	23	18	survivorship	survivorship	NOUN
fsr-3679	23	19	period	period	NOUN
fsr-3679	23	20	for	for	ADP
fsr-3679	23	21	the	the	DET
fsr-3679	23	22	widow	widow	NOUN
fsr-3679	23	23	(	(	PUNCT
fsr-3679	23	24	widower	widower	NOUN
fsr-3679	23	25	)	)	PUNCT
fsr-3679	23	26	,	,	PUNCT
fsr-3679	23	27	ages	age	NOUN
fsr-3679	23	28	of	of	ADP
fsr-3679	23	29	death	death	NOUN
fsr-3679	23	30	for	for	ADP
fsr-3679	23	31	both	both	DET
fsr-3679	23	32	spouses	spouse	NOUN
fsr-3679	23	33	are	be	AUX
fsr-3679	23	34	treated	treat	VERB
fsr-3679	23	35	as	as	ADP
fsr-3679	23	36	random	random	ADJ
fsr-3679	23	37	variables	variable	NOUN
fsr-3679	23	38	.	.	PUNCT
fsr-3679	24	1	the	the	DET
fsr-3679	24	2	process	process	NOUN
fsr-3679	24	3	involves	involve	VERB
fsr-3679	24	4	the	the	DET
fsr-3679	24	5	use	use	NOUN
fsr-3679	24	6	of	of	ADP
fsr-3679	24	7	a	a	DET
fsr-3679	24	8	mortality	mortality	NOUN
fsr-3679	24	9	table	table	NOUN
fsr-3679	24	10	and	and	CCONJ
fsr-3679	24	11	a	a	DET
fsr-3679	24	12	random	random	ADJ
fsr-3679	24	13	number	number	NOUN
fsr-3679	24	14	generator	generator	NOUN
fsr-3679	24	15	.	.	PUNCT
fsr-3679	25	1	the	the	DET
fsr-3679	25	2	methodology	methodology	NOUN
fsr-3679	25	3	follows	follow	VERB
fsr-3679	25	4	.	.	PUNCT
fsr-3679	26	1	methodologyunderlying	methodologyunderlye	VERB
fsr-3679	26	2	probabilistic	probabilistic	ADJ
fsr-3679	26	3	estate	estate	NOUN
fsr-3679	26	4	planning	plan	VERB
fsr-3679	26	5	the	the	DET
fsr-3679	26	6	1984	1984	NUM
fsr-3679	26	7	u.s	u.s	PROPN
fsr-3679	26	8	.	.	PROPN
fsr-3679	26	9	life	life	NOUN
fsr-3679	26	10	table	table	NOUN
fsr-3679	26	11	states	state	VERB
fsr-3679	26	12	that	that	SCONJ
fsr-3679	26	13	of	of	ADP
fsr-3679	26	14	an	an	DET
fsr-3679	26	15	original	original	ADJ
fsr-3679	26	16	population	population	NOUN
fsr-3679	26	17	of	of	ADP
fsr-3679	26	18	100,000	100,000	NUM
fsr-3679	26	19	females	female	NOUN
fsr-3679	26	20	age	age	NOUN
fsr-3679	26	21	0	0	NUM
fsr-3679	26	22	,	,	PUNCT
fsr-3679	26	23	at	at	ADP
fsr-3679	26	24	age	age	NOUN
fsr-3679	26	25	50	50	NUM
fsr-3679	26	26	those	those	PRON
fsr-3679	26	27	still	still	ADV
fsr-3679	26	28	alive	alive	ADJ
fsr-3679	26	29	number	number	NOUN
fsr-3679	26	30	95,26	95,26	NUM
fsr-3679	26	31	1	1	NUM
fsr-3679	26	32	.	.	PUNCT
fsr-3679	27	1	similarly	similarly	ADV
fsr-3679	27	2	,	,	PUNCT
fsr-3679	27	3	for	for	ADP
fsr-3679	27	4	100,000	100,000	NUM
fsr-3679	27	5	age	age	NOUN
fsr-3679	27	6	0	0	NUM
fsr-3679	27	7	males	male	NOUN
fsr-3679	27	8	,	,	PUNCT
fsr-3679	27	9	9	9	NUM
fsr-3679	27	10	1,207	1,207	NUM
fsr-3679	27	11	remain	remain	VERB
fsr-3679	27	12	alive	alive	ADJ
fsr-3679	27	13	at	at	ADP
fsr-3679	27	14	age	age	NOUN
fsr-3679	27	15	50	50	NUM
fsr-3679	27	16	(	(	PUNCT
fsr-3679	27	17	national	national	ADJ
fsr-3679	27	18	center	center	NOUN
fsr-3679	27	19	for	for	ADP
fsr-3679	27	20	health	health	NOUN
fsr-3679	27	21	statistics	statistic	NOUN
fsr-3679	27	22	,	,	PUNCT
fsr-3679	27	23	1987	1987	NUM
fsr-3679	27	24	)	)	PUNCT
fsr-3679	27	25	.	.	PUNCT
fsr-3679	28	1	a	a	DET
fsr-3679	28	2	portion	portion	NOUN
fsr-3679	28	3	of	of	ADP
fsr-3679	28	4	the	the	DET
fsr-3679	28	5	mortality	mortality	NOUN
fsr-3679	28	6	table	table	NOUN
fsr-3679	28	7	is	be	AUX
fsr-3679	28	8	shown	show	VERB
fsr-3679	28	9	in	in	ADP
fsr-3679	28	10	table	table	NOUN
fsr-3679	28	11	1	1	NUM
fsr-3679	28	12	(	(	PUNCT
fsr-3679	28	13	see	see	VERB
fsr-3679	28	14	columns	column	NOUN
fsr-3679	28	15	1	1	NUM
fsr-3679	28	16	,	,	PUNCT
fsr-3679	28	17	2	2	NUM
fsr-3679	28	18	,	,	PUNCT
fsr-3679	28	19	3	3	NUM
fsr-3679	28	20	,	,	PUNCT
fsr-3679	28	21	6	6	NUM
fsr-3679	28	22	,	,	PUNCT
fsr-3679	28	23	7	7	NUM
fsr-3679	28	24	,	,	PUNCT
fsr-3679	28	25	8)	8)	NUM
fsr-3679	28	26	.	.	PUNCT
fsr-3679	28	27	by	by	ADP
fsr-3679	28	28	dividing	divide	VERB
fsr-3679	28	29	the	the	DET
fsr-3679	28	30	number	number	NOUN
fsr-3679	28	31	of	of	ADP
fsr-3679	28	32	people	people	NOUN
fsr-3679	28	33	who	who	PRON
fsr-3679	28	34	survive	survive	VERB
fsr-3679	28	35	to	to	ADP
fsr-3679	28	36	age	age	NOUN
fsr-3679	28	37	5	5	NUM
fsr-3679	28	38	1	1	NUM
fsr-3679	28	39	.	.	PUNCT
fsr-3679	28	40	.	.	PUNCT
fsr-3679	29	1	.62	.62	NUM
fsr-3679	29	2	.	.	PUNCT
fsr-3679	29	3	.	.	PUNCT
fsr-3679	30	1	.73	.73	NUM
fsr-3679	30	2	.	.	PUNCT
fsr-3679	30	3	.	.	PUNCT
fsr-3679	31	1	.84	.84	NUM
fsr-3679	31	2	.	.	PUNCT
fsr-3679	31	3	.	.	PUNCT
fsr-3679	31	4	.	.	PUNCT
fsr-3679	32	1	by	by	ADP
fsr-3679	32	2	the	the	DET
fsr-3679	32	3	number	number	NOUN
fsr-3679	32	4	alive	alive	ADJ
fsr-3679	32	5	at	at	ADP
fsr-3679	32	6	age	age	NOUN
fsr-3679	32	7	50	50	NUM
fsr-3679	32	8	,	,	PUNCT
fsr-3679	32	9	the	the	DET
fsr-3679	32	10	resulting	result	VERB
fsr-3679	32	11	quotients	quotient	NOUN
fsr-3679	32	12	compute	compute	VERB
fsr-3679	32	13	the	the	DET
fsr-3679	32	14	probability	probability	NOUN
fsr-3679	32	15	of	of	ADP
fsr-3679	32	16	survival	survival	NOUN
fsr-3679	32	17	to	to	ADP
fsr-3679	32	18	age	age	NOUN
fsr-3679	32	19	5	5	NUM
fsr-3679	32	20	1	1	NUM
fsr-3679	32	21	.	.	PUNCT
fsr-3679	32	22	.	.	PUNCT
fsr-3679	33	1	.62	.62	NUM
fsr-3679	33	2	..	..	SYM
fsr-3679	33	3	.73	.73	NUM
fsr-3679	33	4	..	..	PUNCT
fsr-3679	33	5	.84	.84	NUM
fsr-3679	33	6	.	.	PUNCT
fsr-3679	34	1	those	those	DET
fsr-3679	34	2	quotients	quotient	NOUN
fsr-3679	34	3	,	,	PUNCT
fsr-3679	34	4	one	one	NUM
fsr-3679	34	5	for	for	ADP
fsr-3679	34	6	a	a	DET
fsr-3679	34	7	male	male	ADJ
fsr-3679	34	8	age	age	NOUN
fsr-3679	34	9	50	50	NUM
fsr-3679	34	10	and	and	CCONJ
fsr-3679	34	11	one	one	NUM
fsr-3679	34	12	for	for	ADP
fsr-3679	34	13	a	a	DET
fsr-3679	34	14	female	female	ADJ
fsr-3679	34	15	age	age	NOUN
fsr-3679	34	16	50	50	NUM
fsr-3679	34	17	,	,	PUNCT
fsr-3679	34	18	underlie	underlie	VERB
fsr-3679	34	19	the	the	DET
fsr-3679	34	20	random	random	ADJ
fsr-3679	34	21	age	age	NOUN
fsr-3679	34	22	death	death	NOUN
fsr-3679	34	23	selection	selection	NOUN
fsr-3679	34	24	process	process	NOUN
fsr-3679	34	25	(	(	PUNCT
fsr-3679	34	26	see	see	VERB
fsr-3679	34	27	columns	column	NOUN
fsr-3679	34	28	5	5	NUM
fsr-3679	34	29	and	and	CCONJ
fsr-3679	34	30	10	10	NUM
fsr-3679	34	31	in	in	ADP
fsr-3679	34	32	table	table	NOUN
fsr-3679	34	33	1	1	NUM
fsr-3679	34	34	)	)	PUNCT
fsr-3679	34	35	.	.	PUNCT
fsr-3679	35	1	a	a	DET
fsr-3679	35	2	computer	computer	NOUN
fsr-3679	35	3	generates	generate	VERB
fsr-3679	35	4	two	two	NUM
fsr-3679	35	5	random	random	ADJ
fsr-3679	35	6	numbers	number	NOUN
fsr-3679	35	7	(	(	PUNCT
fsr-3679	35	8	with	with	ADP
fsr-3679	35	9	a	a	DET
fsr-3679	35	10	uniform	uniform	ADJ
fsr-3679	35	11	distribution	distribution	NOUN
fsr-3679	35	12	on	on	ADP
fsr-3679	35	13	the	the	DET
fsr-3679	35	14	unit	unit	NOUN
fsr-3679	35	15	interval	interval	NOUN
fsr-3679	35	16	)	)	PUNCT
fsr-3679	35	17	.	.	PUNCT
fsr-3679	36	1	assume	assume	VERB
fsr-3679	36	2	that	that	SCONJ
fsr-3679	36	3	the	the	DET
fsr-3679	36	4	computer	computer	NOUN
fsr-3679	36	5	generates	generate	VERB
fsr-3679	36	6	0.676	0.676	NUM
fsr-3679	36	7	for	for	ADP
fsr-3679	36	8	the	the	DET
fsr-3679	36	9	male	male	NOUN
fsr-3679	36	10	and	and	CCONJ
fsr-3679	36	11	0.834	0.834	NUM
fsr-3679	36	12	for	for	ADP
fsr-3679	36	13	the	the	DET
fsr-3679	36	14	female	female	NOUN
fsr-3679	36	15	.	.	PUNCT
fsr-3679	37	1	in	in	ADP
fsr-3679	37	2	table	table	NOUN
fsr-3679	37	3	1	1	NUM
fsr-3679	37	4	,	,	PUNCT
fsr-3679	37	5	male	male	ADJ
fsr-3679	37	6	data	datum	NOUN
fsr-3679	37	7	,	,	PUNCT
fsr-3679	37	8	column	column	NOUN
fsr-3679	37	9	5	5	NUM
fsr-3679	37	10	,	,	PUNCT
fsr-3679	37	11	the	the	DET
fsr-3679	37	12	number	number	NOUN
fsr-3679	37	13	0.676	0.676	NUM
fsr-3679	37	14	lies	lie	VERB
fsr-3679	37	15	between	between	ADP
fsr-3679	37	16	0.70040	0.70040	NUM
fsr-3679	37	17	and	and	CCONJ
fsr-3679	37	18	0.67325	0.67325	NUM
fsr-3679	37	19	,	,	PUNCT
fsr-3679	37	20	indicating	indicate	VERB
fsr-3679	37	21	that	that	SCONJ
fsr-3679	37	22	the	the	DET
fsr-3679	37	23	male	male	NOUN
fsr-3679	37	24	has	have	AUX
fsr-3679	37	25	attained	attain	VERB
fsr-3679	37	26	age	age	NOUN
fsr-3679	37	27	70	70	NUM
fsr-3679	37	28	when	when	SCONJ
fsr-3679	37	29	he	he	PRON
fsr-3679	37	30	dies	die	VERB
fsr-3679	37	31	;	;	PUNCT
fsr-3679	37	32	the	the	DET
fsr-3679	37	33	number	number	NOUN
fsr-3679	37	34	0.834	0.834	NUM
fsr-3679	37	35	indicates	indicate	VERB
fsr-3679	37	36	that	that	SCONJ
fsr-3679	37	37	the	the	DET
fsr-3679	37	38	female	female	NOUN
fsr-3679	37	39	has	have	AUX
fsr-3679	37	40	attained	attain	VERB
fsr-3679	37	41	age	age	NOUN
fsr-3679	37	42	69	69	NUM
fsr-3679	37	43	when	when	SCONJ
fsr-3679	37	44	she	she	PRON
fsr-3679	37	45	dies	die	VERB
fsr-3679	37	46	.	.	PUNCT
fsr-3679	38	1	the	the	DET
fsr-3679	38	2	computer	computer	NOUN
fsr-3679	38	3	also	also	ADV
fsr-3679	38	4	notes	note	VERB
fsr-3679	38	5	that	that	SCONJ
fsr-3679	38	6	the	the	DET
fsr-3679	38	7	female	female	NOUN
fsr-3679	38	8	,	,	PUNCT
fsr-3679	38	9	in	in	ADP
fsr-3679	38	10	this	this	DET
fsr-3679	38	11	trial	trial	NOUN
fsr-3679	38	12	,	,	PUNCT
fsr-3679	38	13	dies	die	VERB
fsr-3679	38	14	first	first	ADV
fsr-3679	38	15	.	.	PUNCT
fsr-3679	39	1	a	a	DET
fsr-3679	39	2	graph	graph	NOUN
fsr-3679	39	3	of	of	ADP
fsr-3679	39	4	the	the	DET
fsr-3679	39	5	data	datum	NOUN
fsr-3679	39	6	(	(	PUNCT
fsr-3679	39	7	see	see	VERB
fsr-3679	39	8	figure	figure	NOUN
fsr-3679	39	9	1	1	NUM
fsr-3679	39	10	)	)	PUNCT
fsr-3679	39	11	in	in	ADP
fsr-3679	39	12	columns	column	NOUN
fsr-3679	39	13	5	5	NUM
fsr-3679	39	14	and	and	CCONJ
fsr-3679	39	15	10	10	NUM
fsr-3679	39	16	versus	versus	ADP
fsr-3679	39	17	age	age	NOUN
fsr-3679	39	18	shows	show	VERB
fsr-3679	39	19	that	that	SCONJ
fsr-3679	39	20	,	,	PUNCT
fsr-3679	39	21	initially	initially	ADV
fsr-3679	39	22	,	,	PUNCT
fsr-3679	39	23	the	the	DET
fsr-3679	39	24	survival	survival	NOUN
fsr-3679	39	25	curves	curve	NOUN
fsr-3679	39	26	are	be	AUX
fsr-3679	39	27	decreasing	decrease	VERB
fsr-3679	39	28	at	at	ADP
fsr-3679	39	29	an	an	DET
fsr-3679	39	30	increasing	increase	VERB
fsr-3679	39	31	rate	rate	NOUN
fsr-3679	39	32	,	,	PUNCT
fsr-3679	39	33	and	and	CCONJ
fsr-3679	39	34	,	,	PUNCT
fsr-3679	39	35	as	as	SCONJ
fsr-3679	39	36	the	the	DET
fsr-3679	39	37	popula	popula	NOUN
fsr-3679	39	38	tion	tion	NOUN
fsr-3679	39	39	of	of	ADP
fsr-3679	39	40	persons	person	NOUN
fsr-3679	39	41	who	who	PRON
fsr-3679	39	42	had	have	AUX
fsr-3679	39	43	attained	attain	VERB
fsr-3679	39	44	age	age	NOUN
fsr-3679	39	45	50	50	NUM
fsr-3679	39	46	shrinks	shrink	NOUN
fsr-3679	39	47	,	,	PUNCT
fsr-3679	39	48	decreasing	decrease	VERB
fsr-3679	39	49	at	at	ADP
fsr-3679	39	50	a	a	DET
fsr-3679	39	51	decreasing	decrease	VERB
fsr-3679	39	52	rate	rate	NOUN
fsr-3679	39	53	(	(	PUNCT
fsr-3679	39	54	note	note	NOUN
fsr-3679	39	55	:	:	PUNCT
fsr-3679	39	56	the	the	DET
fsr-3679	39	57	graphs	graph	NOUN
fsr-3679	39	58	are	be	AUX
fsr-3679	39	59	extended	extend	VERB
fsr-3679	39	60	beyond	beyond	ADP
fsr-3679	39	61	the	the	DET
fsr-3679	39	62	data	datum	NOUN
fsr-3679	39	63	shown	show	VERB
fsr-3679	39	64	in	in	ADP
fsr-3679	39	65	columns	column	NOUN
fsr-3679	39	66	5	5	NUM
fsr-3679	39	67	and	and	CCONJ
fsr-3679	39	68	10	10	NUM
fsr-3679	39	69	through	through	ADP
fsr-3679	39	70	the	the	DET
fsr-3679	39	71	end	end	NOUN
fsr-3679	39	72	of	of	ADP
fsr-3679	39	73	the	the	DET
fsr-3679	39	74	1984	1984	NUM
fsr-3679	39	75	u.s	u.s	PROPN
fsr-3679	39	76	.	.	PROPN
fsr-3679	39	77	life	life	NOUN
fsr-3679	39	78	mortality	mortality	NOUN
fsr-3679	39	79	table	table	NOUN
fsr-3679	39	80	)	)	PUNCT
fsr-3679	39	81	.	.	PUNCT
fsr-3679	40	1	since	since	SCONJ
fsr-3679	40	2	the	the	DET
fsr-3679	40	3	random	random	ADJ
fsr-3679	40	4	numbers	number	NOUN
fsr-3679	40	5	are	be	AUX
fsr-3679	40	6	generated	generate	VERB
fsr-3679	40	7	on	on	ADP
fsr-3679	40	8	the	the	DET
fsr-3679	40	9	unit	unit	NOUN
fsr-3679	40	10	interval	interval	NOUN
fsr-3679	40	11	,	,	PUNCT
fsr-3679	40	12	they	they	PRON
fsr-3679	40	13	must	must	AUX
fsr-3679	40	14	fall	fall	VERB
fsr-3679	40	15	on	on	ADP
fsr-3679	40	16	the	the	DET
fsr-3679	40	17	vertical	vertical	ADJ
fsr-3679	40	18	axes	axis	NOUN
fsr-3679	40	19	of	of	ADP
fsr-3679	40	20	the	the	DET
fsr-3679	40	21	graphs	graph	NOUN
fsr-3679	40	22	in	in	ADP
fsr-3679	40	23	figure	figure	NOUN
fsr-3679	40	24	1	1	NUM
fsr-3679	40	25	.	.	PUNCT
fsr-3679	41	1	starting	start	VERB
fsr-3679	41	2	from	from	ADP
fsr-3679	41	3	0.676	0.676	NUM
fsr-3679	41	4	(	(	PUNCT
fsr-3679	41	5	on	on	ADP
fsr-3679	41	6	the	the	DET
fsr-3679	41	7	male	male	ADJ
fsr-3679	41	8	curve	curve	NOUN
fsr-3679	41	9	)	)	PUNCT
fsr-3679	41	10	and	and	CCONJ
fsr-3679	41	11	0.834	0.834	NUM
fsr-3679	41	12	(	(	PUNCT
fsr-3679	41	13	on	on	ADP
fsr-3679	41	14	the	the	DET
fsr-3679	41	15	female	female	ADJ
fsr-3679	41	16	curve	curve	NOUN
fsr-3679	41	17	)	)	PUNCT
fsr-3679	41	18	,	,	PUNCT
fsr-3679	41	19	go	go	VERB
fsr-3679	41	20	across	across	ADP
fsr-3679	41	21	each	each	DET
fsr-3679	41	22	graph	graph	NOUN
fsr-3679	41	23	horizontally	horizontally	ADV
fsr-3679	41	24	to	to	ADP
fsr-3679	41	25	the	the	DET
fsr-3679	41	26	point	point	NOUN
fsr-3679	41	27	where	where	SCONJ
fsr-3679	41	28	the	the	DET
fsr-3679	41	29	random	random	ADJ
fsr-3679	41	30	number	number	NOUN
fsr-3679	41	31	generated	generate	VERB
fsr-3679	41	32	intersects	intersect	VERB
fsr-3679	41	33	the	the	DET
fsr-3679	41	34	survival	survival	NOUN
fsr-3679	41	35	curve	curve	NOUN
fsr-3679	41	36	;	;	PUNCT
fsr-3679	41	37	drop	drop	VERB
fsr-3679	41	38	down	down	ADP
fsr-3679	41	39	probabilistic	probabilistic	ADJ
fsr-3679	41	40	estate	estate	NOUN
fsr-3679	41	41	planning	plan	VERB
fsr-3679	41	42	145	145	NUM
fsr-3679	41	43	table	table	NOUN
fsr-3679	41	44	1	1	NUM
fsr-3679	41	45	.	.	SYM
fsr-3679	41	46	1984	1984	NUM
fsr-3679	42	1	u.s	u.s	PROPN
fsr-3679	42	2	.	.	PROPN
fsr-3679	42	3	life	life	NOUN
fsr-3679	42	4	mortality	mortality	NOUN
fsr-3679	42	5	data	datum	NOUN
fsr-3679	42	6	male	male	ADJ
fsr-3679	42	7	data	datum	NOUN
fsr-3679	42	8	female	female	ADJ
fsr-3679	42	9	data	datum	NOUN
fsr-3679	42	10	probability	probability	NOUN
fsr-3679	42	11	probability	probability	NOUN
fsr-3679	42	12	probability	probability	NOUN
fsr-3679	42	13	probability	probability	NOUN
fsr-3679	42	14	number	number	NOUN
fsr-3679	42	15	number	number	NOUN
fsr-3679	42	16	of	of	ADP
fsr-3679	42	17	of	of	ADP
fsr-3679	42	18	survival	survival	NOUN
fsr-3679	42	19	number	number	NOUN
fsr-3679	42	20	number	number	NOUN
fsr-3679	42	21	of	of	ADP
fsr-3679	42	22	of	of	ADP
fsr-3679	42	23	survival	survival	NOUN
fsr-3679	42	24	age	age	NOUN
fsr-3679	42	25	alive	alive	ADJ
fsr-3679	42	26	dying	die	VERB
fsr-3679	42	27	dying	die	VERB
fsr-3679	42	28	*	*	PUNCT
fsr-3679	42	29	to	to	ADP
fsr-3679	42	30	next	next	ADJ
fsr-3679	42	31	age	age	NOUN
fsr-3679	42	32	age	age	NOUN
fsr-3679	42	33	alive	alive	ADJ
fsr-3679	42	34	dying	die	VERB
fsr-3679	42	35	dying	die	VERB
fsr-3679	42	36	*	*	PUNCT
fsr-3679	42	37	to	to	ADP
fsr-3679	42	38	next	next	ADJ
fsr-3679	42	39	age	age	NOUN
fsr-3679	42	40	t11	t11	NOUN
fsr-3679	42	41	121	121	NUM
fsr-3679	42	42	131	131	NUM
fsr-3679	43	1	[	[	SYM
fsr-3679	43	2	41	41	NUM
fsr-3679	43	3	151	151	NUM
fsr-3679	43	4	[	[	PUNCT
fsr-3679	43	5	61	61	NUM
fsr-3679	43	6	171	171	NUM
fsr-3679	43	7	[	[	X
fsr-3679	43	8	81	81	NUM
fsr-3679	43	9	191	191	NUM
fsr-3679	44	1	[	[	X
fsr-3679	44	2	loi	loi	NOUN
fsr-3679	44	3	50	50	NUM
fsr-3679	44	4	91207	91207	NUM
fsr-3679	44	5	570	570	NUM
fsr-3679	44	6	0.00625	0.00625	NUM
fsr-3679	44	7	0.99375	0.99375	NUM
fsr-3679	44	8	50	50	NUM
fsr-3679	44	9	95261	95261	NUM
fsr-3679	44	10	330	330	NUM
fsr-3679	44	11	0.00346	0.00346	NUM
fsr-3679	44	12	0.99654	0.99654	NUM
fsr-3679	44	13	51	51	NUM
fsr-3679	44	14	90637	90637	NUM
fsr-3679	44	15	628	628	NUM
fsr-3679	44	16	0.00689	0.00689	NUM
fsr-3679	44	17	0.98687	0.98687	NUM
fsr-3679	44	18	51	51	NUM
fsr-3679	44	19	94931	94931	NUM
fsr-3679	44	20	364	364	NUM
fsr-3679	44	21	0.00382	0.00382	NUM
fsr-3679	44	22	0.99271	0.99271	NUM
fsr-3679	44	23	52	52	NUM
fsr-3679	44	24	90009	90009	NUM
fsr-3679	44	25	692	692	NUM
fsr-3679	44	26	0.00759	0.00759	NUM
fsr-3679	44	27	0.97928	0.97928	NUM
fsr-3679	44	28	52	52	NUM
fsr-3679	44	29	94567	94567	NUM
fsr-3679	44	30	400	400	NUM
fsr-3679	44	31	0.00420	0.00420	NUM
fsr-3679	44	32	0.98852	0.98852	NUM
fsr-3679	44	33	53	53	NUM
fsr-3679	44	34	89317	89317	NUM
fsr-3679	44	35	762	762	NUM
fsr-3679	44	36	0.00835	0.00835	NUM
fsr-3679	44	37	0.97092	0.97092	NUM
fsr-3679	44	38	53	53	NUM
fsr-3679	44	39	94167	94167	NUM
fsr-3679	44	40	437	437	NUM
fsr-3679	44	41	0.00459	0.00459	NUM
fsr-3679	44	42	0.98393	0.98393	NUM
fsr-3679	44	43	54	54	NUM
fsr-3679	44	44	88555	88555	NUM
fsr-3679	44	45	837	837	NUM
fsr-3679	44	46	0.00918	0.00918	NUM
fsr-3679	44	47	0.96175	0.96175	NUM
fsr-3679	44	48	54	54	NUM
fsr-3679	44	49	93730	93730	NUM
fsr-3679	44	50	478	478	NUM
fsr-3679	44	51	0.00502	0.00502	NUM
fsr-3679	44	52	0.97891	0.97891	NUM
fsr-3679	44	53	55	55	NUM
fsr-3679	44	54	87718	87718	NUM
fsr-3679	44	55	916	916	NUM
fsr-3679	44	56	0.01004	0.01004	NUM
fsr-3679	44	57	0.95170	0.95170	NUM
fsr-3679	44	58	55	55	NUM
fsr-3679	44	59	93252	93252	NUM
fsr-3679	44	60	521	521	NUM
fsr-3679	44	61	0.00547	0.00547	NUM
fsr-3679	44	62	0.97344	0.97344	NUM
fsr-3679	44	63	56	56	NUM
fsr-3679	44	64	86802	86802	NUM
fsr-3679	44	65	999	999	NUM
fsr-3679	44	66	0.01095	0.01095	NUM
fsr-3679	44	67	0.94075	0.94075	NUM
fsr-3679	44	68	56	56	NUM
fsr-3679	44	69	92731	92731	NUM
fsr-3679	44	70	567	567	NUM
fsr-3679	44	71	0.00595	0.00595	NUM
fsr-3679	44	72	0.96749	0.96749	NUM
fsr-3679	44	73	57	57	NUM
fsr-3679	44	74	85803	85803	NUM
fsr-3679	44	75	1085	1085	NUM
fsr-3679	44	76	0.01190	0.01190	NUM
fsr-3679	44	77	0.92885	0.92885	NUM
fsr-3679	44	78	57	57	NUM
fsr-3679	44	79	92164	92164	NUM
fsr-3679	44	80	617	617	NUM
fsr-3679	44	81	0.00648	0.00648	NUM
fsr-3679	44	82	0.96101	0.96101	NUM
fsr-3679	44	83	58	58	NUM
fsr-3679	44	84	84718	84718	NUM
fsr-3679	44	85	1176	1176	NUM
fsr-3679	44	86	0.01289	0.01289	NUM
fsr-3679	44	87	0.91596	0.91596	NUM
fsr-3679	44	88	58	58	NUM
fsr-3679	44	89	91547	91547	NUM
fsr-3679	44	90	672	672	NUM
fsr-3679	44	91	0.00705	0.00705	NUM
fsr-3679	44	92	0.95396	0.95396	NUM
fsr-3679	44	93	59	59	NUM
fsr-3679	44	94	83542	83542	NUM
fsr-3679	44	95	1270	1270	NUM
fsr-3679	44	96	0.01392	0.01392	NUM
fsr-3679	44	97	0.90204	0.90204	NUM
fsr-3679	44	98	59	59	NUM
fsr-3679	44	99	90875	90875	NUM
fsr-3679	44	100	731	731	NUM
fsr-3679	44	101	0.00767	0.00767	NUM
fsr-3679	44	102	0.94628	0.94628	NUM
fsr-3679	44	103	60	60	NUM
fsr-3679	44	104	82272	82272	NUM
fsr-3679	44	105	1367	1367	NUM
fsr-3679	44	106	0.01499	0.01499	NUM
fsr-3679	44	107	0.88705	0.88705	NUM
fsr-3679	44	108	60	60	NUM
fsr-3679	44	109	90144	90144	NUM
fsr-3679	44	110	795	795	NUM
fsr-3679	44	111	0.00835	0.00835	NUM
fsr-3679	44	112	0.93794	0.93794	NUM
fsr-3679	44	113	61	61	NUM
fsr-3679	44	114	80905	80905	NUM
fsr-3679	44	115	1467	1467	NUM
fsr-3679	44	116	0.01608	0.01608	NUM
fsr-3679	44	117	0.87096	0.87096	NUM
fsr-3679	44	118	61	61	NUM
fsr-3679	44	119	89349	89349	NUM
fsr-3679	44	120	861	861	NUM
fsr-3679	44	121	0.00904	0.00904	NUM
fsr-3679	44	122	0.92890	0.92890	NUM
fsr-3679	44	123	62	62	NUM
fsr-3679	44	124	79438	79438	NUM
fsr-3679	44	125	1569	1569	NUM
fsr-3679	44	126	0.01720	0.01720	NUM
fsr-3679	44	127	0.85376	0.85376	NUM
fsr-3679	44	128	62	62	NUM
fsr-3679	44	129	88488	88488	NUM
fsr-3679	44	130	931	931	NUM
fsr-3679	44	131	0.00977	0.00977	NUM
fsr-3679	44	132	0.91913	0.91913	NUM
fsr-3679	44	133	63	63	NUM
fsr-3679	44	134	77869	77869	NUM
fsr-3679	44	135	1672	1672	NUM
fsr-3679	44	136	0.01833	0.01833	NUM
fsr-3679	44	137	0.83543	0.83543	NUM
fsr-3679	44	138	63	63	NUM
fsr-3679	44	139	87557	87557	NUM
fsr-3679	44	140	1002	1002	NUM
fsr-3679	44	141	0.01052	0.01052	NUM
fsr-3679	44	142	0.90861	0.90861	NUM
fsr-3679	44	143	64	64	NUM
fsr-3679	44	144	76197	76197	NUM
fsr-3679	44	145	1777	1777	NUM
fsr-3679	44	146	0.01948	0.01948	NUM
fsr-3679	44	147	0.81595	0.81595	NUM
fsr-3679	44	148	64	64	NUM
fsr-3679	44	149	86555	86555	NUM
fsr-3679	44	150	1076	1076	NUM
fsr-3679	44	151	0.01130	0.01130	NUM
fsr-3679	44	152	0.8973	0.8973	NUM
fsr-3679	44	153	1	1	NUM
fsr-3679	44	154	65	65	NUM
fsr-3679	44	155	74420	74420	NUM
fsr-3679	44	156	1881	1881	NUM
fsr-3679	44	157	0.02062	0.02062	NUM
fsr-3679	44	158	0.79532	0.79532	NUM
fsr-3679	44	159	65	65	NUM
fsr-3679	44	160	85479	85479	NUM
fsr-3679	44	161	1154	1154	NUM
fsr-3679	44	162	0.01211	0.01211	NUM
fsr-3679	44	163	0.88520	0.88520	NUM
fsr-3679	44	164	66	66	NUM
fsr-3679	44	165	72539	72539	NUM
fsr-3679	44	166	1986	1986	NUM
fsr-3679	44	167	0.02177	0.02177	NUM
fsr-3679	44	168	0.77355	0.77355	NUM
fsr-3679	44	169	66	66	NUM
fsr-3679	44	170	84325	84325	NUM
fsr-3679	44	171	1237	1237	NUM
fsr-3679	44	172	0.01299	0.01299	NUM
fsr-3679	44	173	0.87221	0.87221	NUM
fsr-3679	44	174	67	67	NUM
fsr-3679	44	175	70553	70553	NUM
fsr-3679	44	176	2099	2099	NUM
fsr-3679	44	177	0.02301	0.02301	NUM
fsr-3679	44	178	0.75053	0.75053	NUM
fsr-3679	44	179	67	67	NUM
fsr-3679	44	180	83088	83088	NUM
fsr-3679	44	181	1327	1327	NUM
fsr-3679	44	182	0.01393	0.01393	NUM
fsr-3679	44	183	0.85828	0.85828	NUM
fsr-3679	44	184	68	68	NUM
fsr-3679	44	185	68454	68454	NUM
fsr-3679	44	186	2222	2222	NUM
fsr-3679	44	187	0.02436	0.02436	NUM
fsr-3679	44	188	0.72617	0.72617	NUM
fsr-3679	44	189	68	68	NUM
fsr-3679	44	190	81761	81761	NUM
fsr-3679	44	191	1425	1425	NUM
fsr-3679	44	192	0.01496	0.01496	NUM
fsr-3679	44	193	0.84333	0.84333	NUM
fsr-3679	44	194	69	69	NUM
fsr-3679	44	195	66232	66232	NUM
fsr-3679	44	196	2351	2351	NUM
fsr-3679	44	197	0.02578	0.02578	NUM
fsr-3679	44	198	0.70040	0.70040	NUM
fsr-3679	44	199	69	69	NUM
fsr-3679	44	200	80336	80336	NUM
fsr-3679	44	201	1531	1531	NUM
fsr-3679	44	202	0.01607	0.01607	NUM
fsr-3679	44	203	0.82725	0.82725	NUM
fsr-3679	44	204	70	70	NUM
fsr-3679	44	205	63881	63881	NUM
fsr-3679	44	206	2476	2476	NUM
fsr-3679	44	207	0.02715	0.02715	NUM
fsr-3679	44	208	0.67325	0.67325	NUM
fsr-3679	44	209	70	70	NUM
fsr-3679	44	210	78805	78805	NUM
fsr-3679	44	211	1641	1641	NUM
fsr-3679	44	212	0.01723	0.01723	NUM
fsr-3679	44	213	0.81003	0.81003	NUM
fsr-3679	44	214	71	71	NUM
fsr-3679	44	215	61405	61405	NUM
fsr-3679	44	216	2595	2595	NUM
fsr-3679	44	217	0.02845	0.02845	NUM
fsr-3679	44	218	0.64480	0.64480	NUM
fsr-3679	44	219	71	71	NUM
fsr-3679	44	220	77164	77164	NUM
fsr-3679	44	221	1756	1756	NUM
fsr-3679	44	222	0.01843	0.01843	NUM
fsr-3679	44	223	0.79159	0.79159	NUM
fsr-3679	44	224	72	72	NUM
fsr-3679	44	225	58810	58810	NUM
fsr-3679	44	226	2706	2706	NUM
fsr-3679	44	227	0.02967	0.02967	NUM
fsr-3679	44	228	0.61513	0.61513	NUM
fsr-3679	44	229	72	72	NUM
fsr-3679	44	230	75408	75408	NUM
fsr-3679	44	231	1878	1878	NUM
fsr-3679	44	232	0.01971	0.01971	NUM
fsr-3679	44	233	0.77188	0.77188	NUM
fsr-3679	44	234	73	73	NUM
fsr-3679	44	235	56104	56104	NUM
fsr-3679	44	236	2808	2808	NUM
fsr-3679	44	237	0.03079	0.03079	NUM
fsr-3679	45	1	0.58434	0.58434	NUM
fsr-3679	45	2	73	73	NUM
fsr-3679	45	3	73530	73530	NUM
fsr-3679	45	4	2005	2005	NUM
fsr-3679	45	5	0.02	0.02	NUM
fsr-3679	45	6	105	105	NUM
fsr-3679	45	7	0.75083	0.75083	NUM
fsr-3679	45	8	74	74	NUM
fsr-3679	45	9	53296	53296	NUM
fsr-3679	45	10	2898	2898	NUM
fsr-3679	45	11	0.03	0.03	NUM
fsr-3679	45	12	177	177	NUM
fsr-3679	45	13	0.55257	0.55257	NUM
fsr-3679	45	14	74	74	NUM
fsr-3679	45	15	71525	71525	NUM
fsr-3679	45	16	2138	2138	NUM
fsr-3679	45	17	0.02244	0.02244	NUM
fsr-3679	45	18	0.72839	0.72839	NUM
fsr-3679	45	19	75	75	NUM
fsr-3679	45	20	50398	50398	NUM
fsr-3679	45	21	2977	2977	NUM
fsr-3679	45	22	0.03264	0.03264	NUM
fsr-3679	45	23	0.51993	0.51993	NUM
fsr-3679	45	24	75	75	NUM
fsr-3679	45	25	69387	69387	NUM
fsr-3679	45	26	2275	2275	NUM
fsr-3679	45	27	0.02388	0.02388	NUM
fsr-3679	45	28	0.70451	0.70451	NUM
fsr-3679	45	29	76	76	NUM
fsr-3679	45	30	47421	47421	NUM
fsr-3679	45	31	3041	3041	NUM
fsr-3679	45	32	0.03334	0.03334	NUM
fsr-3679	45	33	0.48659	0.48659	NUM
fsr-3679	45	34	76	76	NUM
fsr-3679	45	35	67112	67112	NUM
fsr-3679	45	36	2417	2417	NUM
fsr-3679	45	37	0.02537	0.02537	NUM
fsr-3679	45	38	0.67913	0.67913	NUM
fsr-3679	45	39	77	77	NUM
fsr-3679	45	40	44380	44380	NUM
fsr-3679	45	41	3089	3089	NUM
fsr-3679	45	42	0.03387	0.03387	NUM
fsr-3679	46	1	0.45272	0.45272	NUM
fsr-3679	46	2	77	77	NUM
fsr-3679	46	3	64695	64695	NUM
fsr-3679	46	4	2562	2562	NUM
fsr-3679	46	5	0.02689	0.02689	NUM
fsr-3679	46	6	0.65224	0.65224	NUM
fsr-3679	46	7	78	78	NUM
fsr-3679	46	8	41291	41291	NUM
fsr-3679	46	9	3119	3119	NUM
fsr-3679	46	10	0.03420	0.03420	NUM
fsr-3679	46	11	0.41852	0.41852	NUM
fsr-3679	46	12	78	78	NUM
fsr-3679	46	13	62133	62133	NUM
fsr-3679	46	14	2709	2709	NUM
fsr-3679	46	15	0.02844	0.02844	NUM
fsr-3679	46	16	0.62380	0.62380	NUM
fsr-3679	46	17	79	79	NUM
fsr-3679	46	18	38172	38172	NUM
fsr-3679	46	19	3128	3128	NUM
fsr-3679	46	20	0.03430	0.03430	NUM
fsr-3679	47	1	0.38422	0.38422	NUM
fsr-3679	47	2	79	79	NUM
fsr-3679	47	3	594242860	594242860	NUM
fsr-3679	47	4	0.03002	0.03002	NUM
fsr-3679	47	5	0.59378	0.59378	NUM
fsr-3679	47	6	80	80	NUM
fsr-3679	47	7	35044	35044	NUM
fsr-3679	47	8	3116	3116	NUM
fsr-3679	47	9	0.03416	0.03416	NUM
fsr-3679	47	10	0.35006	0.35006	NUM
fsr-3679	47	11	80	80	NUM
fsr-3679	47	12	56564	56564	NUM
fsr-3679	47	13	3014	3014	NUM
fsr-3679	47	14	0.03164	0.03164	NUM
fsr-3679	47	15	0.56214	0.56214	NUM
fsr-3679	47	16	81	81	NUM
fsr-3679	47	17	31928	31928	NUM
fsr-3679	47	18	3079	3079	NUM
fsr-3679	47	19	0.03376	0.03376	NUM
fsr-3679	47	20	0.31630	0.31630	NUM
fsr-3679	47	21	81	81	NUM
fsr-3679	47	22	53550	53550	NUM
fsr-3679	47	23	3171	3171	NUM
fsr-3679	47	24	0.03329	0.03329	NUM
fsr-3679	47	25	0.52885	0.52885	NUM
fsr-3679	47	26	82	82	NUM
fsr-3679	47	27	28849	28849	NUM
fsr-3679	47	28	3015	3015	NUM
fsr-3679	47	29	0.03306	0.03306	NUM
fsr-3679	47	30	0.28325	0.28325	NUM
fsr-3679	47	31	82	82	NUM
fsr-3679	47	32	50379	50379	NUM
fsr-3679	47	33	3330	3330	NUM
fsr-3679	47	34	0.03496	0.03496	NUM
fsr-3679	47	35	0.49390	0.49390	NUM
fsr-3679	47	36	83	83	NUM
fsr-3679	47	37	25834	25834	NUM
fsr-3679	47	38	2921	2921	NUM
fsr-3679	47	39	0.03203	0.03203	NUM
fsr-3679	47	40	0.25122	0.25122	NUM
fsr-3679	47	41	83	83	NUM
fsr-3679	47	42	47049	47049	NUM
fsr-3679	47	43	3493	3493	NUM
fsr-3679	47	44	0.03667	0.03667	NUM
fsr-3679	47	45	0.45723	0.45723	NUM
fsr-3679	47	46	84	84	NUM
fsr-3679	47	47	22913	22913	NUM
fsr-3679	47	48	2797	2797	NUM
fsr-3679	47	49	0.03067	0.03067	NUM
fsr-3679	47	50	0.22055	0.22055	NUM
fsr-3679	47	51	84	84	NUM
fsr-3679	47	52	43556	43556	NUM
fsr-3679	47	53	3658	3658	NUM
fsr-3679	47	54	0.03840	0.03840	NUM
fsr-3679	47	55	0.41883	0.41883	NUM
fsr-3679	47	56	*	*	PUNCT
fsr-3679	47	57	given	give	VERB
fsr-3679	47	58	survival	survival	NOUN
fsr-3679	47	59	until	until	ADP
fsr-3679	47	60	age	age	NOUN
fsr-3679	47	61	50	50	NUM
fsr-3679	47	62	.	.	PUNCT
fsr-3679	48	1	vertically	vertically	ADV
fsr-3679	48	2	to	to	ADP
fsr-3679	48	3	the	the	DET
fsr-3679	48	4	male	male	ADJ
fsr-3679	48	5	age	age	NOUN
fsr-3679	48	6	axis	axis	NOUN
fsr-3679	48	7	or	or	CCONJ
fsr-3679	48	8	female	female	ADJ
fsr-3679	48	9	age	age	NOUN
fsr-3679	48	10	axis	axis	NOUN
fsr-3679	48	11	to	to	PART
fsr-3679	48	12	read	read	VERB
fsr-3679	48	13	the	the	DET
fsr-3679	48	14	attained	attain	VERB
fsr-3679	48	15	age	age	NOUN
fsr-3679	48	16	of	of	ADP
fsr-3679	48	17	the	the	DET
fsr-3679	48	18	male	male	NOUN
fsr-3679	48	19	and	and	CCONJ
fsr-3679	48	20	the	the	DET
fsr-3679	48	21	female	female	NOUN
fsr-3679	48	22	at	at	ADP
fsr-3679	48	23	death	death	NOUN
fsr-3679	48	24	.	.	PUNCT
fsr-3679	49	1	for	for	ADP
fsr-3679	49	2	all	all	DET
fsr-3679	49	3	ages	age	NOUN
fsr-3679	49	4	there	there	ADV
fsr-3679	49	5	exist	exist	VERB
fsr-3679	49	6	curves	curve	NOUN
fsr-3679	49	7	similar	similar	ADJ
fsr-3679	49	8	to	to	ADP
fsr-3679	49	9	those	those	PRON
fsr-3679	49	10	shown	show	VERB
fsr-3679	49	11	in	in	ADP
fsr-3679	49	12	figure	figure	NOUN
fsr-3679	49	13	1	1	NUM
fsr-3679	49	14	.	.	PUNCT
fsr-3679	50	1	the	the	DET
fsr-3679	50	2	vertical	vertical	ADJ
fsr-3679	50	3	axis	axis	NOUN
fsr-3679	50	4	,	,	PUNCT
fsr-3679	50	5	computed	compute	VERB
fsr-3679	50	6	by	by	ADP
fsr-3679	50	7	dividing	divide	VERB
fsr-3679	50	8	the	the	DET
fsr-3679	50	9	number	number	NOUN
fsr-3679	50	10	of	of	ADP
fsr-3679	50	11	survivors	survivor	NOUN
fsr-3679	50	12	to	to	ADP
fsr-3679	50	13	some	some	DET
fsr-3679	50	14	future	future	ADJ
fsr-3679	50	15	age	age	NOUN
fsr-3679	50	16	by	by	ADP
fsr-3679	50	17	the	the	DET
fsr-3679	50	18	146	146	NUM
fsr-3679	50	19	financial	financial	ADJ
fsr-3679	50	20	services	service	NOUN
fsr-3679	50	21	review	review	NOUN
fsr-3679	50	22	,	,	PUNCT
fsr-3679	50	23	l(2	l(2	PROPN
fsr-3679	50	24	)	)	PUNCT
fsr-3679	50	25	1991	1991	NUM
fsr-3679	50	26	1.00	1.00	NUM
fsr-3679	50	27	0.95	0.95	NUM
fsr-3679	50	28	0.90	0.90	NUM
fsr-3679	50	29	0.85	0.85	NUM
fsr-3679	50	30	0.80	0.80	NUM
fsr-3679	50	31	0.75	0.75	NUM
fsr-3679	50	32	probability	probability	NOUN
fsr-3679	50	33	0.70	0.70	NUM
fsr-3679	50	34	of	of	ADP
fsr-3679	50	35	survival	survival	NOUN
fsr-3679	50	36	0.65	0.65	NUM
fsr-3679	50	37	tosxne	tosxne	NOUN
fsr-3679	50	38	0.60	0.60	NUM
fsr-3679	50	39	future	future	ADJ
fsr-3679	50	40	age	age	NOUN
fsr-3679	50	41	,	,	PUNCT
fsr-3679	50	42	0.55	0.55	NUM
fsr-3679	50	43	given	give	VERB
fsr-3679	50	44	survival	survival	NOUN
fsr-3679	50	45	0.50	0.50	NUM
fsr-3679	50	46	toacje5o	toacje5o	PROPN
fsr-3679	50	47	0.45	0.45	NUM
fsr-3679	50	48	0.40	0.40	NUM
fsr-3679	50	49	0.35	0.35	NUM
fsr-3679	50	50	0.30	0.30	NUM
fsr-3679	50	51	0.25	0.25	NUM
fsr-3679	50	52	0.20	0.20	NUM
fsr-3679	50	53	0.15	0.15	NUM
fsr-3679	50	54	0	0	NUM
fsr-3679	50	55	.	.	PUNCT
fsr-3679	51	1	io	io	NOUN
fsr-3679	51	2	0.05	0.05	NUM
fsr-3679	51	3	0.00	0.00	NUM
fsr-3679	51	4	1.00	1.00	NUM
fsr-3679	51	5	0.95	0.95	NUM
fsr-3679	51	6	0.90	0.90	NUM
fsr-3679	51	7	0.85	0.85	NUM
fsr-3679	51	8	0.80	0.80	NUM
fsr-3679	51	9	0.75	0.75	NUM
fsr-3679	51	10	0.70	0.70	NUM
fsr-3679	51	11	0.65	0.65	NUM
fsr-3679	51	12	0.60	0.60	NUM
fsr-3679	51	13	0.55	0.55	NUM
fsr-3679	51	14	0.50	0.50	NUM
fsr-3679	51	15	0.45	0.45	NUM
fsr-3679	51	16	0.40	0.40	NUM
fsr-3679	51	17	0.35	0.35	NUM
fsr-3679	51	18	0.30	0.30	NUM
fsr-3679	51	19	0.25	0.25	NUM
fsr-3679	51	20	0.20	0.20	NUM
fsr-3679	51	21	0.15	0.15	NUM
fsr-3679	51	22	0.10	0.10	NUM
fsr-3679	51	23	0.05	0.05	NUM
fsr-3679	51	24	0.00	0.00	NUM
fsr-3679	51	25	50	50	NUM
fsr-3679	51	26	55	55	NUM
fsr-3679	51	27	60	60	NUM
fsr-3679	51	28	65	65	NUM
fsr-3679	51	29	70	70	NUM
fsr-3679	51	30	75	75	NUM
fsr-3679	51	31	80	80	NUM
fsr-3679	51	32	85	85	NUM
fsr-3679	51	33	90	90	NUM
fsr-3679	51	34	95	95	NUM
fsr-3679	51	35	100	100	NUM
fsr-3679	51	36	105	105	NUM
fsr-3679	51	37	110	110	NUM
fsr-3679	51	38	mple	mple	ADJ
fsr-3679	51	39	age	age	NOUN
fsr-3679	51	40	50	50	NUM
fsr-3679	51	41	55	55	NUM
fsr-3679	51	42	60	60	NUM
fsr-3679	51	43	65	65	NUM
fsr-3679	51	44	70	70	NUM
fsr-3679	51	45	75	75	NUM
fsr-3679	51	46	80	80	NUM
fsr-3679	51	47	85	85	NUM
fsr-3679	51	48	90	90	NUM
fsr-3679	51	49	95	95	NUM
fsr-3679	51	50	100	100	NUM
fsr-3679	51	51	105	105	NUM
fsr-3679	52	1	i	i	NOUN
fsr-3679	52	2	io	io	X
fsr-3679	52	3	femne	femne	PROPN
fsr-3679	52	4	age	age	NOUN
fsr-3679	52	5	figure	figure	NOUN
fsr-3679	52	6	1	1	NUM
fsr-3679	52	7	.	.	PUNCT
fsr-3679	52	8	probability	probability	NOUN
fsr-3679	52	9	of	of	ADP
fsr-3679	52	10	survival	survival	NOUN
fsr-3679	52	11	curves	curve	NOUN
fsr-3679	52	12	.	.	PUNCT
fsr-3679	53	1	probabilistic	probabilistic	ADJ
fsr-3679	53	2	estate	estate	NOUN
fsr-3679	53	3	planning	planning	NOUN
fsr-3679	53	4	147	147	NUM
fsr-3679	53	5	attained	attain	VERB
fsr-3679	53	6	age	age	NOUN
fsr-3679	53	7	of	of	ADP
fsr-3679	53	8	the	the	DET
fsr-3679	53	9	person	person	NOUN
fsr-3679	53	10	who	who	PRON
fsr-3679	53	11	is	be	AUX
fsr-3679	53	12	interested	interested	ADJ
fsr-3679	53	13	in	in	ADP
fsr-3679	53	14	probabilistic	probabilistic	ADJ
fsr-3679	53	15	estate	estate	NOUN
fsr-3679	53	16	planning	planning	NOUN
fsr-3679	53	17	,	,	PUNCT
fsr-3679	53	18	is	be	AUX
fsr-3679	53	19	graphed	graph	VERB
fsr-3679	53	20	versus	versus	SCONJ
fsr-3679	53	21	attained	attain	VERB
fsr-3679	53	22	age	age	NOUN
fsr-3679	53	23	.	.	PUNCT
fsr-3679	54	1	for	for	ADP
fsr-3679	54	2	a	a	DET
fsr-3679	54	3	person	person	NOUN
fsr-3679	54	4	age	age	NOUN
fsr-3679	54	5	65	65	NUM
fsr-3679	54	6	,	,	PUNCT
fsr-3679	54	7	the	the	DET
fsr-3679	54	8	series	series	NOUN
fsr-3679	54	9	of	of	ADP
fsr-3679	54	10	points	point	NOUN
fsr-3679	54	11	computed	compute	VERB
fsr-3679	54	12	by	by	ADP
fsr-3679	54	13	dividing	divide	VERB
fsr-3679	54	14	the	the	DET
fsr-3679	54	15	number	number	NOUN
fsr-3679	54	16	of	of	ADP
fsr-3679	54	17	survivors	survivor	NOUN
fsr-3679	54	18	to	to	PART
fsr-3679	54	19	age	age	NOUN
fsr-3679	54	20	66	66	NUM
fsr-3679	54	21	.	.	PUNCT
fsr-3679	54	22	.	.	PUNCT
fsr-3679	55	1	.75	.75	NUM
fsr-3679	55	2	.	.	PUNCT
fsr-3679	55	3	.	.	PUNCT
fsr-3679	56	1	.84	.84	NUM
fsr-3679	56	2	.	.	PUNCT
fsr-3679	56	3	.	.	PUNCT
fsr-3679	56	4	.	.	PUNCT
fsr-3679	57	1	to	to	ADP
fsr-3679	57	2	the	the	DET
fsr-3679	57	3	end	end	NOUN
fsr-3679	57	4	of	of	ADP
fsr-3679	57	5	the	the	DET
fsr-3679	57	6	mortality	mortality	NOUN
fsr-3679	57	7	table	table	NOUN
fsr-3679	57	8	would	would	AUX
fsr-3679	57	9	be	be	AUX
fsr-3679	57	10	graphed	graph	VERB
fsr-3679	57	11	versus	versus	ADP
fsr-3679	57	12	age	age	NOUN
fsr-3679	57	13	66	66	NUM
fsr-3679	57	14	.	.	PUNCT
fsr-3679	57	15	.	.	PUNCT
fsr-3679	58	1	.75	.75	NUM
fsr-3679	58	2	.	.	PUNCT
fsr-3679	58	3	.	.	PUNCT
fsr-3679	59	1	.84	.84	NUM
fsr-3679	59	2	.	.	PUNCT
fsr-3679	59	3	.	.	PUNCT
fsr-3679	59	4	.	.	PUNCT
fsr-3679	60	1	to	to	ADP
fsr-3679	60	2	the	the	DET
fsr-3679	60	3	end	end	NOUN
fsr-3679	60	4	of	of	ADP
fsr-3679	60	5	the	the	DET
fsr-3679	60	6	mortality	mortality	NOUN
fsr-3679	60	7	table	table	NOUN
fsr-3679	60	8	.	.	PUNCT
fsr-3679	61	1	the	the	DET
fsr-3679	61	2	graph	graph	NOUN
fsr-3679	61	3	would	would	AUX
fsr-3679	61	4	be	be	AUX
fsr-3679	61	5	similar	similar	ADJ
fsr-3679	61	6	in	in	ADP
fsr-3679	61	7	shape	shape	NOUN
fsr-3679	61	8	to	to	ADP
fsr-3679	61	9	that	that	PRON
fsr-3679	61	10	shown	show	VERB
fsr-3679	61	11	in	in	ADP
fsr-3679	61	12	figure	figure	NOUN
fsr-3679	61	13	1	1	NUM
fsr-3679	61	14	,	,	PUNCT
fsr-3679	61	15	but	but	CCONJ
fsr-3679	61	16	the	the	DET
fsr-3679	61	17	slope	slope	NOUN
fsr-3679	61	18	of	of	ADP
fsr-3679	61	19	the	the	DET
fsr-3679	61	20	survival	survival	NOUN
fsr-3679	61	21	curve	curve	NOUN
fsr-3679	61	22	would	would	AUX
fsr-3679	61	23	be	be	AUX
fsr-3679	61	24	steeper	steep	ADJ
fsr-3679	61	25	.	.	PUNCT
fsr-3679	62	1	the	the	PRON
fsr-3679	62	2	older	old	ADJ
fsr-3679	62	3	the	the	DET
fsr-3679	62	4	person	person	NOUN
fsr-3679	62	5	,	,	PUNCT
fsr-3679	62	6	the	the	DET
fsr-3679	62	7	steeper	steep	ADJ
fsr-3679	62	8	the	the	DET
fsr-3679	62	9	slope	slope	NOUN
fsr-3679	62	10	of	of	ADP
fsr-3679	62	11	the	the	DET
fsr-3679	62	12	survival	survival	NOUN
fsr-3679	62	13	curve	curve	NOUN
fsr-3679	62	14	;	;	PUNCT
fsr-3679	62	15	the	the	PRON
fsr-3679	62	16	steeper	steep	ADJ
fsr-3679	62	17	the	the	DET
fsr-3679	62	18	slope	slope	NOUN
fsr-3679	62	19	of	of	ADP
fsr-3679	62	20	the	the	DET
fsr-3679	62	21	curve	curve	NOUN
fsr-3679	62	22	,	,	PUNCT
fsr-3679	62	23	the	the	PRON
fsr-3679	62	24	shorter	short	ADJ
fsr-3679	62	25	the	the	DET
fsr-3679	62	26	horizontal	horizontal	ADJ
fsr-3679	62	27	axis	axis	NOUN
fsr-3679	62	28	;	;	PUNCT
fsr-3679	62	29	in	in	ADP
fsr-3679	62	30	the	the	DET
fsr-3679	62	31	limiting	limit	VERB
fsr-3679	62	32	case	case	NOUN
fsr-3679	62	33	(	(	PUNCT
fsr-3679	62	34	the	the	DET
fsr-3679	62	35	last	last	ADJ
fsr-3679	62	36	year	year	NOUN
fsr-3679	62	37	in	in	ADP
fsr-3679	62	38	the	the	DET
fsr-3679	62	39	mortality	mortality	NOUN
fsr-3679	62	40	table	table	NOUN
fsr-3679	62	41	)	)	PUNCT
fsr-3679	62	42	the	the	DET
fsr-3679	62	43	survival	survival	NOUN
fsr-3679	62	44	curve	curve	NOUN
fsr-3679	62	45	would	would	AUX
fsr-3679	62	46	be	be	AUX
fsr-3679	62	47	vertical	vertical	ADJ
fsr-3679	62	48	,	,	PUNCT
fsr-3679	62	49	and	and	CCONJ
fsr-3679	62	50	no	no	ADV
fsr-3679	62	51	matter	matter	ADV
fsr-3679	62	52	what	what	PRON
fsr-3679	62	53	random	random	ADJ
fsr-3679	62	54	number	number	NOUN
fsr-3679	62	55	was	be	AUX
fsr-3679	62	56	generated	generate	VERB
fsr-3679	62	57	,	,	PUNCT
fsr-3679	62	58	death	death	NOUN
fsr-3679	62	59	would	would	AUX
fsr-3679	62	60	be	be	AUX
fsr-3679	62	61	predicted	predict	VERB
fsr-3679	62	62	to	to	PART
fsr-3679	62	63	occur	occur	VERB
fsr-3679	62	64	in	in	ADP
fsr-3679	62	65	the	the	DET
fsr-3679	62	66	upcoming	upcoming	ADJ
fsr-3679	62	67	year	year	NOUN
fsr-3679	62	68	.	.	PUNCT
fsr-3679	63	1	(	(	PUNCT
fsr-3679	63	2	the	the	DET
fsr-3679	63	3	only	only	ADJ
fsr-3679	63	4	distribution	distribution	NOUN
fsr-3679	63	5	assumption	assumption	NOUN
fsr-3679	63	6	required	require	VERB
fsr-3679	63	7	for	for	ADP
fsr-3679	63	8	probabilistic	probabilistic	ADJ
fsr-3679	63	9	estate	estate	NOUN
fsr-3679	63	10	planning	planning	NOUN
fsr-3679	63	11	is	be	AUX
fsr-3679	63	12	that	that	DET
fsr-3679	63	13	time	time	NOUN
fsr-3679	63	14	until	until	SCONJ
fsr-3679	63	15	death	death	NOUN
fsr-3679	63	16	has	have	VERB
fsr-3679	63	17	a	a	DET
fsr-3679	63	18	distribution	distribution	NOUN
fsr-3679	63	19	defined	define	VERB
fsr-3679	63	20	by	by	ADP
fsr-3679	63	21	the	the	DET
fsr-3679	63	22	1984	1984	NUM
fsr-3679	63	23	u.s	u.s	PROPN
fsr-3679	63	24	.	.	PROPN
fsr-3679	63	25	life	life	NOUN
fsr-3679	63	26	table	table	NOUN
fsr-3679	63	27	.	.	PUNCT
fsr-3679	64	1	it	it	PRON
fsr-3679	64	2	should	should	AUX
fsr-3679	64	3	be	be	AUX
fsr-3679	64	4	noted	note	VERB
fsr-3679	64	5	that	that	SCONJ
fsr-3679	64	6	this	this	DET
fsr-3679	64	7	distribution	distribution	NOUN
fsr-3679	64	8	is	be	AUX
fsr-3679	64	9	not	not	PART
fsr-3679	64	10	normal	normal	ADJ
fsr-3679	64	11	.	.	PUNCT
fsr-3679	64	12	)	)	PUNCT
fsr-3679	65	1	for	for	ADP
fsr-3679	65	2	any	any	DET
fsr-3679	65	3	pair	pair	NOUN
fsr-3679	65	4	of	of	ADP
fsr-3679	65	5	random	random	ADJ
fsr-3679	65	6	numbers	number	NOUN
fsr-3679	65	7	,	,	PUNCT
fsr-3679	65	8	three	three	NUM
fsr-3679	65	9	possible	possible	ADJ
fsr-3679	65	10	outcomes	outcome	NOUN
fsr-3679	65	11	exist	exist	VERB
fsr-3679	65	12	.	.	PUNCT
fsr-3679	66	1	the	the	DET
fsr-3679	66	2	male	male	NOUN
fsr-3679	66	3	dies	die	VERB
fsr-3679	66	4	first	first	ADV
fsr-3679	66	5	,	,	PUNCT
fsr-3679	66	6	the	the	DET
fsr-3679	66	7	female	female	NOUN
fsr-3679	66	8	dies	die	VERB
fsr-3679	66	9	first	first	ADV
fsr-3679	66	10	,	,	PUNCT
fsr-3679	66	11	or	or	CCONJ
fsr-3679	66	12	both	both	CCONJ
fsr-3679	66	13	the	the	DET
fsr-3679	66	14	male	male	ADJ
fsr-3679	66	15	and	and	CCONJ
fsr-3679	66	16	female	female	ADJ
fsr-3679	66	17	die	die	NOUN
fsr-3679	66	18	in	in	ADP
fsr-3679	66	19	the	the	DET
fsr-3679	66	20	same	same	ADJ
fsr-3679	66	21	future	future	ADJ
fsr-3679	66	22	year	year	NOUN
fsr-3679	66	23	.	.	PUNCT
fsr-3679	67	1	for	for	ADP
fsr-3679	67	2	example	example	NOUN
fsr-3679	67	3	,	,	PUNCT
fsr-3679	67	4	if	if	SCONJ
fsr-3679	67	5	the	the	DET
fsr-3679	67	6	computer	computer	NOUN
fsr-3679	67	7	generated	generate	VERB
fsr-3679	67	8	0.825	0.825	NUM
fsr-3679	67	9	as	as	ADP
fsr-3679	67	10	the	the	DET
fsr-3679	67	11	male	male	ADJ
fsr-3679	67	12	random	random	ADJ
fsr-3679	67	13	number	number	NOUN
fsr-3679	67	14	and	and	CCONJ
fsr-3679	67	15	0.901	0.901	NUM
fsr-3679	67	16	as	as	ADP
fsr-3679	67	17	the	the	DET
fsr-3679	67	18	female	female	ADJ
fsr-3679	67	19	random	random	ADJ
fsr-3679	67	20	number	number	NOUN
fsr-3679	67	21	,	,	PUNCT
fsr-3679	67	22	the	the	DET
fsr-3679	67	23	data	datum	NOUN
fsr-3679	67	24	in	in	ADP
fsr-3679	67	25	table	table	NOUN
fsr-3679	67	26	1	1	NUM
fsr-3679	67	27	(	(	PUNCT
fsr-3679	67	28	or	or	CCONJ
fsr-3679	67	29	the	the	DET
fsr-3679	67	30	graph	graph	NOUN
fsr-3679	67	31	in	in	ADP
fsr-3679	67	32	figure	figure	NOUN
fsr-3679	67	33	1	1	NUM
fsr-3679	67	34	)	)	PUNCT
fsr-3679	67	35	would	would	AUX
fsr-3679	67	36	indicate	indicate	VERB
fsr-3679	67	37	that	that	SCONJ
fsr-3679	67	38	both	both	CCONJ
fsr-3679	67	39	the	the	DET
fsr-3679	67	40	50	50	NUM
fsr-3679	67	41	year	year	NOUN
fsr-3679	67	42	old	old	ADJ
fsr-3679	67	43	male	male	NOUN
fsr-3679	67	44	and	and	CCONJ
fsr-3679	67	45	the	the	DET
fsr-3679	67	46	50	50	NUM
fsr-3679	67	47	year	year	NOUN
fsr-3679	67	48	old	old	ADJ
fsr-3679	67	49	female	female	NOUN
fsr-3679	67	50	would	would	AUX
fsr-3679	67	51	die	die	VERB
fsr-3679	67	52	in	in	ADP
fsr-3679	67	53	their	their	PRON
fsr-3679	67	54	63rd	63rd	ADJ
fsr-3679	67	55	year	year	NOUN
fsr-3679	67	56	of	of	ADP
fsr-3679	67	57	life	life	NOUN
fsr-3679	67	58	.	.	PUNCT
fsr-3679	68	1	if	if	SCONJ
fsr-3679	68	2	the	the	DET
fsr-3679	68	3	computer	computer	NOUN
fsr-3679	68	4	generated	generate	VERB
fsr-3679	68	5	0.585	0.585	NUM
fsr-3679	68	6	for	for	ADP
fsr-3679	68	7	the	the	DET
fsr-3679	68	8	male	male	NOUN
fsr-3679	68	9	and	and	CCONJ
fsr-3679	68	10	0.590	0.590	NUM
fsr-3679	68	11	for	for	ADP
fsr-3679	68	12	the	the	DET
fsr-3679	68	13	female	female	NOUN
fsr-3679	68	14	,	,	PUNCT
fsr-3679	68	15	the	the	DET
fsr-3679	68	16	male	male	NOUN
fsr-3679	68	17	would	would	AUX
fsr-3679	68	18	be	be	AUX
fsr-3679	68	19	predicted	predict	VERB
fsr-3679	68	20	to	to	PART
fsr-3679	68	21	die	die	VERB
fsr-3679	68	22	in	in	ADP
fsr-3679	68	23	his	his	PRON
fsr-3679	68	24	73rd	73rd	ADJ
fsr-3679	68	25	year	year	NOUN
fsr-3679	68	26	of	of	ADP
fsr-3679	68	27	life	life	NOUN
fsr-3679	68	28	,	,	PUNCT
fsr-3679	68	29	the	the	DET
fsr-3679	68	30	female	female	NOUN
fsr-3679	68	31	in	in	ADP
fsr-3679	68	32	her	her	PRON
fsr-3679	68	33	80th	80th	ADJ
fsr-3679	68	34	year	year	NOUN
fsr-3679	68	35	of	of	ADP
fsr-3679	68	36	life	life	NOUN
fsr-3679	68	37	.	.	PUNCT
fsr-3679	69	1	in	in	ADP
fsr-3679	69	2	an	an	DET
fsr-3679	69	3	earlier	early	ADJ
fsr-3679	69	4	example	example	NOUN
fsr-3679	69	5	the	the	DET
fsr-3679	69	6	female	female	NOUN
fsr-3679	69	7	died	die	VERB
fsr-3679	69	8	first	first	ADV
fsr-3679	69	9	,	,	PUNCT
fsr-3679	69	10	the	the	DET
fsr-3679	69	11	male	male	ADJ
fsr-3679	69	12	second	second	NOUN
fsr-3679	69	13	.	.	PUNCT
fsr-3679	70	1	assuming	assume	VERB
fsr-3679	70	2	a	a	DET
fsr-3679	70	3	100	100	NUM
fsr-3679	70	4	trial	trial	NOUN
fsr-3679	70	5	simulation	simulation	NOUN
fsr-3679	70	6	,	,	PUNCT
fsr-3679	70	7	the	the	DET
fsr-3679	70	8	computer	computer	NOUN
fsr-3679	70	9	generates	generate	VERB
fsr-3679	70	10	two	two	NUM
fsr-3679	70	11	hundred	hundred	NUM
fsr-3679	70	12	random	random	ADJ
fsr-3679	70	13	numbers	number	NOUN
fsr-3679	70	14	,	,	PUNCT
fsr-3679	70	15	one	one	NUM
fsr-3679	70	16	hundred	hundred	NUM
fsr-3679	70	17	to	to	PART
fsr-3679	70	18	predict	predict	VERB
fsr-3679	70	19	the	the	DET
fsr-3679	70	20	age	age	NOUN
fsr-3679	70	21	of	of	ADP
fsr-3679	70	22	the	the	DET
fsr-3679	70	23	male	male	NOUN
fsr-3679	70	24	at	at	ADP
fsr-3679	70	25	death	death	NOUN
fsr-3679	70	26	and	and	CCONJ
fsr-3679	70	27	one	one	NUM
fsr-3679	70	28	hundred	hundred	NUM
fsr-3679	70	29	to	to	PART
fsr-3679	70	30	predict	predict	VERB
fsr-3679	70	31	the	the	DET
fsr-3679	70	32	age	age	NOUN
fsr-3679	70	33	of	of	ADP
fsr-3679	70	34	the	the	DET
fsr-3679	70	35	female	female	NOUN
fsr-3679	70	36	at	at	ADP
fsr-3679	70	37	death	death	NOUN
fsr-3679	70	38	.	.	PUNCT
fsr-3679	71	1	sometimes	sometimes	ADV
fsr-3679	71	2	the	the	DET
fsr-3679	71	3	male	male	NOUN
fsr-3679	71	4	will	will	AUX
fsr-3679	71	5	die	die	VERB
fsr-3679	71	6	first	first	ADV
fsr-3679	71	7	,	,	PUNCT
fsr-3679	71	8	sometimes	sometimes	ADV
fsr-3679	71	9	the	the	DET
fsr-3679	71	10	female	female	NOUN
fsr-3679	71	11	will	will	AUX
fsr-3679	71	12	die	die	VERB
fsr-3679	71	13	first	first	ADV
fsr-3679	71	14	,	,	PUNCT
fsr-3679	71	15	and	and	CCONJ
fsr-3679	71	16	sometimes	sometimes	ADV
fsr-3679	71	17	death	death	NOUN
fsr-3679	71	18	will	will	AUX
fsr-3679	71	19	occur	occur	VERB
fsr-3679	71	20	at	at	ADP
fsr-3679	71	21	the	the	DET
fsr-3679	71	22	same	same	ADJ
fsr-3679	71	23	age	age	NOUN
fsr-3679	71	24	.	.	PUNCT
fsr-3679	72	1	the	the	DET
fsr-3679	72	2	200	200	NUM
fsr-3679	72	3	random	random	ADJ
fsr-3679	72	4	numbers	number	NOUN
fsr-3679	72	5	result	result	VERB
fsr-3679	72	6	in	in	ADP
fsr-3679	72	7	100	100	NUM
fsr-3679	72	8	combinations	combination	NOUN
fsr-3679	72	9	of	of	ADP
fsr-3679	72	10	death	death	NOUN
fsr-3679	72	11	for	for	ADP
fsr-3679	72	12	which	which	PRON
fsr-3679	72	13	estate	estate	NOUN
fsr-3679	72	14	taxation	taxation	NOUN
fsr-3679	72	15	and	and	CCONJ
fsr-3679	72	16	distribution	distribution	NOUN
fsr-3679	72	17	can	can	AUX
fsr-3679	72	18	be	be	AUX
fsr-3679	72	19	computed	compute	VERB
fsr-3679	72	20	.	.	PUNCT
fsr-3679	73	1	estate	estate	NOUN
fsr-3679	73	2	growth	growth	NOUN
fsr-3679	73	3	and	and	CCONJ
fsr-3679	73	4	taxation	taxation	NOUN
fsr-3679	73	5	are	be	AUX
fsr-3679	73	6	straightforward	straightforward	ADJ
fsr-3679	73	7	processes	process	NOUN
fsr-3679	73	8	.	.	PUNCT
fsr-3679	74	1	assume	assume	VERB
fsr-3679	74	2	some	some	DET
fsr-3679	74	3	growth	growth	NOUN
fsr-3679	74	4	rate	rate	NOUN
fsr-3679	74	5	for	for	ADP
fsr-3679	74	6	the	the	DET
fsr-3679	74	7	assets	asset	NOUN
fsr-3679	74	8	comprising	comprise	VERB
fsr-3679	74	9	the	the	DET
fsr-3679	74	10	estate	estate	NOUN
fsr-3679	74	11	.	.	PUNCT
fsr-3679	75	1	allow	allow	VERB
fsr-3679	75	2	those	those	DET
fsr-3679	75	3	assets	asset	NOUN
fsr-3679	75	4	to	to	PART
fsr-3679	75	5	grow	grow	VERB
fsr-3679	75	6	until	until	ADP
fsr-3679	75	7	the	the	DET
fsr-3679	75	8	death	death	NOUN
fsr-3679	75	9	of	of	ADP
fsr-3679	75	10	the	the	DET
fsr-3679	75	11	first	first	ADJ
fsr-3679	75	12	person	person	NOUN
fsr-3679	75	13	.	.	PUNCT
fsr-3679	76	1	tax	tax	VERB
fsr-3679	76	2	the	the	DET
fsr-3679	76	3	estate	estate	NOUN
fsr-3679	76	4	.	.	PUNCT
fsr-3679	77	1	allow	allow	VERB
fsr-3679	77	2	the	the	DET
fsr-3679	77	3	remaining	remain	VERB
fsr-3679	77	4	estate	estate	NOUN
fsr-3679	77	5	assets	asset	NOUN
fsr-3679	77	6	to	to	PART
fsr-3679	77	7	grow	grow	VERB
fsr-3679	77	8	until	until	ADP
fsr-3679	77	9	the	the	DET
fsr-3679	77	10	death	death	NOUN
fsr-3679	77	11	of	of	ADP
fsr-3679	77	12	the	the	DET
fsr-3679	77	13	second	second	ADJ
fsr-3679	77	14	person	person	NOUN
fsr-3679	77	15	.	.	PUNCT
fsr-3679	78	1	tax	tax	VERB
fsr-3679	78	2	the	the	DET
fsr-3679	78	3	estate	estate	NOUN
fsr-3679	78	4	.	.	PUNCT
fsr-3679	79	1	finally	finally	ADV
fsr-3679	79	2	,	,	PUNCT
fsr-3679	79	3	compute	compute	VERB
fsr-3679	79	4	the	the	DET
fsr-3679	79	5	present	present	ADJ
fsr-3679	79	6	value	value	NOUN
fsr-3679	79	7	of	of	ADP
fsr-3679	79	8	the	the	DET
fsr-3679	79	9	net	net	ADJ
fsr-3679	79	10	estate	estate	NOUN
fsr-3679	79	11	passing	pass	VERB
fsr-3679	79	12	to	to	ADP
fsr-3679	79	13	the	the	DET
fsr-3679	79	14	heir(s	heir(s	NOUN
fsr-3679	79	15	)	)	PUNCT
fsr-3679	79	16	.	.	PUNCT
fsr-3679	80	1	this	this	DET
fsr-3679	80	2	process	process	NOUN
fsr-3679	80	3	will	will	AUX
fsr-3679	80	4	yield	yield	VERB
fsr-3679	80	5	100	100	NUM
fsr-3679	80	6	net	net	NOUN
fsr-3679	80	7	-	-	PUNCT
fsr-3679	80	8	to	to	ADP
fsr-3679	80	9	-	-	PUNCT
fsr-3679	80	10	the	the	DET
fsr-3679	80	11	heir(s	heir(s	NOUN
fsr-3679	80	12	)	)	PUNCT
fsr-3679	80	13	numbers	number	NOUN
fsr-3679	80	14	,	,	PUNCT
fsr-3679	80	15	and	and	CCONJ
fsr-3679	80	16	a	a	DET
fsr-3679	80	17	variance	variance	NOUN
fsr-3679	80	18	associated	associate	VERB
fsr-3679	80	19	with	with	ADP
fsr-3679	80	20	those	those	DET
fsr-3679	80	21	numbers	number	NOUN
fsr-3679	80	22	.	.	PUNCT
fsr-3679	81	1	different	different	ADJ
fsr-3679	81	2	estate	estate	NOUN
fsr-3679	81	3	planning	planning	NOUN
fsr-3679	81	4	techniques	technique	NOUN
fsr-3679	81	5	and/or	and/or	CCONJ
fsr-3679	81	6	asset	asset	NOUN
fsr-3679	81	7	/	/	SYM
fsr-3679	81	8	liability	liability	NOUN
fsr-3679	81	9	mixtures	mixture	NOUN
fsr-3679	81	10	may	may	AUX
fsr-3679	81	11	produce	produce	VERB
fsr-3679	81	12	different	different	ADJ
fsr-3679	81	13	expected	expect	VERB
fsr-3679	81	14	net	net	ADJ
fsr-3679	81	15	present	present	ADJ
fsr-3679	81	16	values	value	NOUN
fsr-3679	81	17	and	and	CCONJ
fsr-3679	81	18	variances	variance	NOUN
fsr-3679	81	19	.	.	PUNCT
fsr-3679	82	1	theadvantagesofaprobabilisticapproach	theadvantagesofaprobabilisticapproach	NOUN
fsr-3679	82	2	perhaps	perhaps	ADV
fsr-3679	82	3	the	the	DET
fsr-3679	82	4	most	most	ADV
fsr-3679	82	5	common	common	ADJ
fsr-3679	82	6	assumptions	assumption	NOUN
fsr-3679	82	7	in	in	ADP
fsr-3679	82	8	family	family	NOUN
fsr-3679	82	9	estate	estate	NOUN
fsr-3679	82	10	planning	planning	NOUN
fsr-3679	82	11	are	be	AUX
fsr-3679	82	12	that	that	SCONJ
fsr-3679	82	13	the	the	DET
fsr-3679	82	14	husband	husband	NOUN
fsr-3679	82	15	dies	die	VERB
fsr-3679	82	16	first	first	ADV
fsr-3679	82	17	,	,	PUNCT
fsr-3679	82	18	that	that	SCONJ
fsr-3679	82	19	the	the	DET
fsr-3679	82	20	husband	husband	NOUN
fsr-3679	82	21	dies	die	VERB
fsr-3679	82	22	at	at	ADP
fsr-3679	82	23	his	his	PRON
fsr-3679	82	24	life	life	NOUN
fsr-3679	82	25	expectancy	expectancy	NOUN
fsr-3679	82	26	,	,	PUNCT
fsr-3679	82	27	and	and	CCONJ
fsr-3679	82	28	that	that	SCONJ
fsr-3679	82	29	the	the	DET
fsr-3679	82	30	surviving	surviving	NOUN
fsr-3679	82	31	spouse	spouse	NOUN
fsr-3679	82	32	dies	die	VERB
fsr-3679	82	33	at	at	ADP
fsr-3679	82	34	her	her	PRON
fsr-3679	82	35	life	life	NOUN
fsr-3679	82	36	expectancy	expectancy	NOUN
fsr-3679	82	37	.	.	PUNCT
fsr-3679	83	1	according	accord	VERB
fsr-3679	83	2	to	to	ADP
fsr-3679	83	3	the	the	DET
fsr-3679	83	4	1984	1984	NUM
fsr-3679	83	5	u.s	u.s	PROPN
fsr-3679	83	6	.	.	PROPN
fsr-3679	83	7	life	life	NOUN
fsr-3679	83	8	table	table	NOUN
fsr-3679	83	9	,	,	PUNCT
fsr-3679	83	10	at	at	ADP
fsr-3679	83	11	age	age	NOUN
fsr-3679	83	12	60	60	NUM
fsr-3679	83	13	life	life	NOUN
fsr-3679	83	14	expectancy	expectancy	NOUN
fsr-3679	83	15	for	for	ADP
fsr-3679	83	16	a	a	DET
fsr-3679	83	17	female	female	NOUN
fsr-3679	83	18	is	be	AUX
fsr-3679	83	19	23	23	NUM
fsr-3679	83	20	years	year	NOUN
fsr-3679	83	21	,	,	PUNCT
fsr-3679	83	22	18	18	NUM
fsr-3679	83	23	years	year	NOUN
fsr-3679	83	24	for	for	ADP
fsr-3679	83	25	a	a	DET
fsr-3679	83	26	male	male	NOUN
fsr-3679	83	27	(	(	PUNCT
fsr-3679	83	28	rounded	rounded	ADJ
fsr-3679	83	29	to	to	ADP
fsr-3679	83	30	the	the	DET
fsr-3679	83	31	nearest	near	ADJ
fsr-3679	83	32	148	148	NUM
fsr-3679	83	33	financial	financial	ADJ
fsr-3679	83	34	services	service	NOUN
fsr-3679	83	35	review	review	NOUN
fsr-3679	83	36	,	,	PUNCT
fsr-3679	83	37	l(2	l(2	PROPN
fsr-3679	83	38	)	)	PUNCT
fsr-3679	83	39	1991	1991	NUM
fsr-3679	83	40	integer	integer	NOUN
fsr-3679	83	41	)	)	PUNCT
fsr-3679	83	42	.	.	PUNCT
fsr-3679	84	1	however	however	ADV
fsr-3679	84	2	,	,	PUNCT
fsr-3679	84	3	the	the	DET
fsr-3679	84	4	probability	probability	NOUN
fsr-3679	84	5	that	that	SCONJ
fsr-3679	84	6	a	a	DET
fsr-3679	84	7	female	female	ADJ
fsr-3679	84	8	age	age	NOUN
fsr-3679	84	9	60	60	NUM
fsr-3679	84	10	dies	die	VERB
fsr-3679	84	11	in	in	ADP
fsr-3679	84	12	her	her	PRON
fsr-3679	84	13	83rd	83rd	ADJ
fsr-3679	84	14	year	year	NOUN
fsr-3679	84	15	of	of	ADP
fsr-3679	84	16	life	life	NOUN
fsr-3679	84	17	is	be	AUX
fsr-3679	84	18	0.0387	0.0387	NUM
fsr-3679	84	19	and	and	CCONJ
fsr-3679	84	20	the	the	DET
fsr-3679	84	21	probability	probability	NOUN
fsr-3679	84	22	that	that	SCONJ
fsr-3679	84	23	the	the	DET
fsr-3679	84	24	male	male	ADJ
fsr-3679	84	25	age	age	NOUN
fsr-3679	84	26	60	60	NUM
fsr-3679	84	27	dies	die	VERB
fsr-3679	84	28	in	in	ADP
fsr-3679	84	29	his	his	PRON
fsr-3679	84	30	78th	78th	ADJ
fsr-3679	84	31	year	year	NOUN
fsr-3679	84	32	of	of	ADP
fsr-3679	84	33	life	life	NOUN
fsr-3679	84	34	is	be	AUX
fsr-3679	84	35	0.0379	0.0379	NUM
fsr-3679	84	36	[	[	PUNCT
fsr-3679	84	37	female	female	ADJ
fsr-3679	84	38	probability	probability	NOUN
fsr-3679	84	39	=	=	SYM
fsr-3679	84	40	(	(	PUNCT
fsr-3679	84	41	3493/90144	3493/90144	NUM
fsr-3679	84	42	)	)	PUNCT
fsr-3679	84	43	and	and	CCONJ
fsr-3679	84	44	male	male	ADJ
fsr-3679	84	45	probability	probability	NOUN
fsr-3679	84	46	=	=	SYM
fsr-3679	84	47	(	(	PUNCT
fsr-3679	84	48	3119/82272	3119/82272	NUM
fsr-3679	84	49	)	)	PUNCT
fsr-3679	84	50	]	]	PUNCT
fsr-3679	84	51	.	.	PUNCT
fsr-3679	85	1	few	few	ADJ
fsr-3679	85	2	people	people	NOUN
fsr-3679	85	3	die	die	VERB
fsr-3679	85	4	in	in	ADP
fsr-3679	85	5	the	the	DET
fsr-3679	85	6	year	year	NOUN
fsr-3679	85	7	of	of	ADP
fsr-3679	85	8	their	their	PRON
fsr-3679	85	9	life	life	NOUN
fsr-3679	85	10	expectancy	expectancy	NOUN
fsr-3679	85	11	.	.	PUNCT
fsr-3679	86	1	table	table	NOUN
fsr-3679	86	2	2	2	NUM
fsr-3679	86	3	,	,	PUNCT
fsr-3679	86	4	based	base	VERB
fsr-3679	86	5	on	on	ADP
fsr-3679	86	6	the	the	DET
fsr-3679	86	7	1984	1984	NUM
fsr-3679	86	8	u.s	u.s	PROPN
fsr-3679	86	9	.	.	PROPN
fsr-3679	86	10	life	life	NOUN
fsr-3679	86	11	table	table	NOUN
fsr-3679	86	12	,	,	PUNCT
fsr-3679	86	13	shows	show	VERB
fsr-3679	86	14	the	the	DET
fsr-3679	86	15	probability	probability	NOUN
fsr-3679	86	16	of	of	ADP
fsr-3679	86	17	dying	die	VERB
fsr-3679	86	18	in	in	ADP
fsr-3679	86	19	a	a	DET
fsr-3679	86	20	seven	seven	NUM
fsr-3679	86	21	-	-	PUNCT
fsr-3679	86	22	year	year	NOUN
fsr-3679	86	23	period	period	NOUN
fsr-3679	86	24	centered	center	VERB
fsr-3679	86	25	on	on	ADP
fsr-3679	86	26	life	life	NOUN
fsr-3679	86	27	expectancy	expectancy	NOUN
fsr-3679	86	28	.	.	PUNCT
fsr-3679	87	1	for	for	ADP
fsr-3679	87	2	example	example	NOUN
fsr-3679	87	3	,	,	PUNCT
fsr-3679	87	4	a	a	DET
fsr-3679	87	5	male	male	ADJ
fsr-3679	87	6	age	age	NOUN
fsr-3679	87	7	50	50	NUM
fsr-3679	87	8	has	have	VERB
fsr-3679	87	9	a	a	DET
fsr-3679	87	10	life	life	NOUN
fsr-3679	87	11	expectancy	expectancy	NOUN
fsr-3679	87	12	of	of	ADP
fsr-3679	87	13	26	26	NUM
fsr-3679	87	14	years	year	NOUN
fsr-3679	87	15	.	.	PUNCT
fsr-3679	88	1	the	the	DET
fsr-3679	88	2	probability	probability	NOUN
fsr-3679	88	3	that	that	SCONJ
fsr-3679	88	4	the	the	DET
fsr-3679	88	5	male	male	NOUN
fsr-3679	88	6	dies	die	VERB
fsr-3679	88	7	in	in	ADP
fsr-3679	88	8	the	the	DET
fsr-3679	88	9	seven	seven	NUM
fsr-3679	88	10	-	-	PUNCT
fsr-3679	88	11	year	year	NOUN
fsr-3679	88	12	period	period	NOUN
fsr-3679	88	13	between	between	ADP
fsr-3679	88	14	73	73	NUM
fsr-3679	88	15	and	and	CCONJ
fsr-3679	88	16	79	79	NUM
fsr-3679	88	17	is	be	AUX
fsr-3679	88	18	only	only	ADV
fsr-3679	88	19	23	23	NUM
fsr-3679	88	20	%	%	NOUN
fsr-3679	88	21	.	.	PUNCT
fsr-3679	89	1	[	[	X
fsr-3679	89	2	note	note	NOUN
fsr-3679	89	3	:	:	PUNCT
fsr-3679	89	4	sum	sum	VERB
fsr-3679	89	5	the	the	DET
fsr-3679	89	6	numbers	number	NOUN
fsr-3679	89	7	0.03079	0.03079	NUM
fsr-3679	90	1	+	+	CCONJ
fsr-3679	90	2	0.03177	0.03177	NUM
fsr-3679	90	3	+	+	CCONJ
fsr-3679	90	4	0.03264	0.03264	NUM
fsr-3679	90	5	+	+	CCONJ
fsr-3679	90	6	0.03334	0.03334	NUM
fsr-3679	90	7	+	+	CCONJ
fsr-3679	90	8	0.03387	0.03387	NUM
fsr-3679	90	9	+	+	CCONJ
fsr-3679	90	10	0.03420	0.03420	NUM
fsr-3679	90	11	+	+	CCONJ
fsr-3679	90	12	0.03430	0.03430	NUM
fsr-3679	90	13	in	in	ADP
fsr-3679	90	14	column	column	NOUN
fsr-3679	90	15	(	(	PUNCT
fsr-3679	90	16	4	4	NUM
fsr-3679	90	17	)	)	PUNCT
fsr-3679	90	18	in	in	ADP
fsr-3679	90	19	table	table	NOUN
fsr-3679	90	20	1	1	NUM
fsr-3679	90	21	to	to	PART
fsr-3679	90	22	compute	compute	VERB
fsr-3679	90	23	the	the	DET
fsr-3679	90	24	seven	seven	NUM
fsr-3679	90	25	-	-	PUNCT
fsr-3679	90	26	year	year	NOUN
fsr-3679	90	27	death	death	NOUN
fsr-3679	90	28	probability	probability	NOUN
fsr-3679	90	29	;	;	PUNCT
fsr-3679	90	30	round	round	ADP
fsr-3679	90	31	the	the	DET
fsr-3679	90	32	result	result	NOUN
fsr-3679	90	33	of	of	ADP
fsr-3679	90	34	0.23091	0.23091	NUM
fsr-3679	90	35	to	to	PART
fsr-3679	90	36	23	23	NUM
fsr-3679	90	37	%	%	NOUN
fsr-3679	90	38	.	.	PUNCT
fsr-3679	90	39	]	]	PUNCT
fsr-3679	91	1	similarly	similarly	ADV
fsr-3679	91	2	,	,	PUNCT
fsr-3679	91	3	the	the	DET
fsr-3679	91	4	age	age	NOUN
fsr-3679	91	5	50	50	NUM
fsr-3679	91	6	female	female	ADJ
fsr-3679	91	7	expectation	expectation	NOUN
fsr-3679	91	8	of	of	ADP
fsr-3679	91	9	death	death	NOUN
fsr-3679	91	10	in	in	ADP
fsr-3679	91	11	a	a	DET
fsr-3679	91	12	seven	seven	NUM
fsr-3679	91	13	-	-	PUNCT
fsr-3679	91	14	year	year	NOUN
fsr-3679	91	15	period	period	NOUN
fsr-3679	91	16	centered	center	VERB
fsr-3679	91	17	on	on	ADP
fsr-3679	91	18	life	life	NOUN
fsr-3679	91	19	expectancy	expectancy	NOUN
fsr-3679	91	20	is	be	AUX
fsr-3679	91	21	also	also	ADV
fsr-3679	91	22	23	23	NUM
fsr-3679	91	23	%	%	NOUN
fsr-3679	91	24	.	.	PUNCT
fsr-3679	92	1	data	datum	NOUN
fsr-3679	92	2	for	for	ADP
fsr-3679	92	3	other	other	ADJ
fsr-3679	92	4	ages	age	NOUN
fsr-3679	92	5	for	for	ADP
fsr-3679	92	6	males	male	NOUN
fsr-3679	92	7	and	and	CCONJ
fsr-3679	92	8	females	female	NOUN
fsr-3679	92	9	show	show	VERB
fsr-3679	92	10	that	that	SCONJ
fsr-3679	92	11	most	most	ADJ
fsr-3679	92	12	people	people	NOUN
fsr-3679	92	13	do	do	AUX
fsr-3679	92	14	not	not	PART
fsr-3679	92	15	die	die	VERB
fsr-3679	92	16	anywhere	anywhere	ADV
fsr-3679	92	17	close	close	ADV
fsr-3679	92	18	to	to	ADP
fsr-3679	92	19	the	the	DET
fsr-3679	92	20	age	age	NOUN
fsr-3679	92	21	computed	compute	VERB
fsr-3679	92	22	by	by	ADP
fsr-3679	92	23	adding	add	VERB
fsr-3679	92	24	their	their	PRON
fsr-3679	92	25	life	life	NOUN
fsr-3679	92	26	expectancy	expectancy	NOUN
fsr-3679	92	27	to	to	ADP
fsr-3679	92	28	their	their	PRON
fsr-3679	92	29	attained	attain	VERB
fsr-3679	92	30	age	age	NOUN
fsr-3679	92	31	.	.	PUNCT
fsr-3679	93	1	note	note	VERB
fsr-3679	93	2	that	that	SCONJ
fsr-3679	93	3	the	the	DET
fsr-3679	93	4	data	datum	NOUN
fsr-3679	93	5	in	in	ADP
fsr-3679	93	6	table	table	NOUN
fsr-3679	93	7	1	1	NUM
fsr-3679	93	8	can	can	AUX
fsr-3679	93	9	not	not	PART
fsr-3679	93	10	be	be	AUX
fsr-3679	93	11	used	use	VERB
fsr-3679	93	12	to	to	PART
fsr-3679	93	13	compute	compute	VERB
fsr-3679	93	14	seven	seven	NUM
fsr-3679	93	15	year	year	NOUN
fsr-3679	93	16	death	death	NOUN
fsr-3679	93	17	probabilities	probability	NOUN
fsr-3679	93	18	for	for	ADP
fsr-3679	93	19	any	any	DET
fsr-3679	93	20	age	age	NOUN
fsr-3679	93	21	except	except	SCONJ
fsr-3679	93	22	age	age	NOUN
fsr-3679	93	23	50	50	NUM
fsr-3679	93	24	.	.	PUNCT
fsr-3679	94	1	to	to	PART
fsr-3679	94	2	compute	compute	VERB
fsr-3679	94	3	the	the	DET
fsr-3679	94	4	other	other	ADJ
fsr-3679	94	5	probabilities	probability	NOUN
fsr-3679	94	6	shown	show	VERB
fsr-3679	94	7	in	in	ADP
fsr-3679	94	8	table	table	NOUN
fsr-3679	94	9	2	2	NUM
fsr-3679	94	10	,	,	PUNCT
fsr-3679	94	11	interested	interested	ADJ
fsr-3679	94	12	readers	reader	NOUN
fsr-3679	94	13	can	can	AUX
fsr-3679	94	14	create	create	VERB
fsr-3679	94	15	six	six	NUM
fsr-3679	94	16	tables	table	NOUN
fsr-3679	94	17	similar	similar	ADJ
fsr-3679	94	18	to	to	ADP
fsr-3679	94	19	table	table	NOUN
fsr-3679	94	20	1	1	NUM
fsr-3679	94	21	,	,	PUNCT
fsr-3679	94	22	with	with	ADP
fsr-3679	94	23	columns	column	NOUN
fsr-3679	94	24	4	4	NUM
fsr-3679	94	25	and	and	CCONJ
fsr-3679	94	26	9	9	NUM
fsr-3679	94	27	modified	modify	VERB
fsr-3679	94	28	by	by	ADP
fsr-3679	94	29	dividing	divide	VERB
fsr-3679	94	30	the	the	DET
fsr-3679	94	31	number	number	NOUN
fsr-3679	94	32	of	of	ADP
fsr-3679	94	33	persons	person	NOUN
fsr-3679	94	34	dying	die	VERB
fsr-3679	94	35	in	in	ADP
fsr-3679	94	36	a	a	DET
fsr-3679	94	37	given	give	VERB
fsr-3679	94	38	year	year	NOUN
fsr-3679	94	39	by	by	ADP
fsr-3679	94	40	the	the	DET
fsr-3679	94	41	number	number	NOUN
fsr-3679	94	42	of	of	ADP
fsr-3679	94	43	persons	person	NOUN
fsr-3679	94	44	who	who	PRON
fsr-3679	94	45	survived	survive	VERB
fsr-3679	94	46	to	to	ADP
fsr-3679	94	47	ages	age	NOUN
fsr-3679	94	48	53	53	NUM
fsr-3679	94	49	,	,	PUNCT
fsr-3679	94	50	56	56	NUM
fsr-3679	94	51	,	,	PUNCT
fsr-3679	94	52	60	60	NUM
fsr-3679	94	53	,	,	PUNCT
fsr-3679	94	54	63	63	NUM
fsr-3679	94	55	,	,	PUNCT
fsr-3679	94	56	66	66	NUM
fsr-3679	94	57	,	,	PUNCT
fsr-3679	94	58	and	and	CCONJ
fsr-3679	94	59	70	70	NUM
fsr-3679	94	60	.	.	PUNCT
fsr-3679	95	1	since	since	SCONJ
fsr-3679	95	2	the	the	DET
fsr-3679	95	3	number	number	NOUN
fsr-3679	95	4	surviving	surviving	NOUN
fsr-3679	95	5	decreases	decrease	NOUN
fsr-3679	95	6	as	as	SCONJ
fsr-3679	95	7	age	age	NOUN
fsr-3679	95	8	goes	go	VERB
fsr-3679	95	9	from	from	ADP
fsr-3679	95	10	53	53	NUM
fsr-3679	95	11	to	to	PART
fsr-3679	95	12	70	70	NUM
fsr-3679	95	13	,	,	PUNCT
fsr-3679	95	14	but	but	CCONJ
fsr-3679	95	15	the	the	DET
fsr-3679	95	16	number	number	NOUN
fsr-3679	95	17	dying	die	VERB
fsr-3679	95	18	at	at	ADP
fsr-3679	95	19	a	a	DET
fsr-3679	95	20	given	give	VERB
fsr-3679	95	21	age	age	NOUN
fsr-3679	95	22	(	(	PUNCT
fsr-3679	95	23	columns	column	NOUN
fsr-3679	95	24	3	3	NUM
fsr-3679	95	25	and	and	CCONJ
fsr-3679	95	26	8)	8)	NUM
fsr-3679	95	27	stays	stay	NOUN
fsr-3679	95	28	constant	constant	ADJ
fsr-3679	95	29	,	,	PUNCT
fsr-3679	95	30	the	the	DET
fsr-3679	95	31	probability	probability	NOUN
fsr-3679	95	32	of	of	ADP
fsr-3679	95	33	dying	die	VERB
fsr-3679	95	34	(	(	PUNCT
fsr-3679	95	35	columns	column	NOUN
fsr-3679	95	36	4	4	NUM
fsr-3679	95	37	and	and	CCONJ
fsr-3679	95	38	9	9	NUM
fsr-3679	95	39	)	)	PUNCT
fsr-3679	95	40	in	in	ADP
fsr-3679	95	41	a	a	DET
fsr-3679	95	42	given	give	VERB
fsr-3679	95	43	year	year	NOUN
fsr-3679	95	44	increases	increase	NOUN
fsr-3679	95	45	as	as	SCONJ
fsr-3679	95	46	age	age	NOUN
fsr-3679	95	47	goes	go	VERB
fsr-3679	95	48	from	from	ADP
fsr-3679	95	49	age	age	NOUN
fsr-3679	95	50	53	53	NUM
fsr-3679	95	51	to	to	PART
fsr-3679	95	52	70	70	NUM
fsr-3679	95	53	,	,	PUNCT
fsr-3679	95	54	and	and	CCONJ
fsr-3679	95	55	the	the	DET
fsr-3679	95	56	sum	sum	NOUN
fsr-3679	95	57	of	of	ADP
fsr-3679	95	58	a	a	DET
fsr-3679	95	59	seven	seven	NUM
fsr-3679	95	60	year	year	NOUN
fsr-3679	95	61	series	series	NOUN
fsr-3679	95	62	(	(	PUNCT
fsr-3679	95	63	of	of	ADP
fsr-3679	95	64	the	the	DET
fsr-3679	95	65	one	one	NUM
fsr-3679	95	66	year	year	NOUN
fsr-3679	95	67	death	death	NOUN
fsr-3679	95	68	probabilities	probability	NOUN
fsr-3679	95	69	)	)	PUNCT
fsr-3679	95	70	increases	increase	NOUN
fsr-3679	95	71	.	.	PUNCT
fsr-3679	96	1	yet	yet	ADV
fsr-3679	96	2	even	even	ADV
fsr-3679	96	3	at	at	ADP
fsr-3679	96	4	age	age	NOUN
fsr-3679	96	5	70	70	NUM
fsr-3679	96	6	,	,	PUNCT
fsr-3679	96	7	only	only	ADV
fsr-3679	96	8	one	one	NUM
fsr-3679	96	9	of	of	ADP
fsr-3679	96	10	every	every	DET
fsr-3679	96	11	three	three	NUM
fsr-3679	96	12	decedents	decedent	NOUN
fsr-3679	96	13	will	will	AUX
fsr-3679	96	14	die	die	VERB
fsr-3679	96	15	within	within	ADP
fsr-3679	96	16	a	a	DET
fsr-3679	96	17	seven	seven	NUM
fsr-3679	96	18	year	year	NOUN
fsr-3679	96	19	period	period	NOUN
fsr-3679	96	20	centered	center	VERB
fsr-3679	96	21	on	on	ADP
fsr-3679	96	22	life	life	NOUN
fsr-3679	96	23	expect	expect	VERB
fsr-3679	96	24	ancy	ancy	PROPN
fsr-3679	96	25	.	.	PUNCT
fsr-3679	97	1	computations	computation	NOUN
fsr-3679	97	2	based	base	VERB
fsr-3679	97	3	on	on	ADP
fsr-3679	97	4	death	death	NOUN
fsr-3679	97	5	at	at	ADP
fsr-3679	97	6	life	life	NOUN
fsr-3679	97	7	expectancy	expectancy	NOUN
fsr-3679	97	8	are	be	AUX
fsr-3679	97	9	clearly	clearly	ADV
fsr-3679	97	10	inconsistent	inconsistent	ADJ
fsr-3679	97	11	with	with	ADP
fsr-3679	97	12	table	table	NOUN
fsr-3679	97	13	2	2	NUM
fsr-3679	97	14	.	.	PUNCT
fsr-3679	97	15	death	death	NOUN
fsr-3679	97	16	in	in	ADP
fsr-3679	97	17	a	a	DET
fsr-3679	97	18	seven	seven	NUM
fsr-3679	97	19	year	year	NOUN
fsr-3679	97	20	period	period	NOUN
fsr-3679	97	21	centered	center	VERB
fsr-3679	97	22	on	on	ADP
fsr-3679	97	23	life	life	NOUN
fsr-3679	97	24	expectancy	expectancy	NOUN
fsr-3679	97	25	age	age	NOUN
fsr-3679	97	26	male	male	ADJ
fsr-3679	97	27	expectation	expectation	NOUN
fsr-3679	97	28	of	of	ADP
fsr-3679	97	29	life	life	NOUN
fsr-3679	97	30	*	*	PUNCT
fsr-3679	97	31	probability	probability	NOUN
fsr-3679	97	32	of	of	ADP
fsr-3679	97	33	death	death	NOUN
fsr-3679	97	34	in	in	ADP
fsr-3679	97	35	a	a	DET
fsr-3679	97	36	seven	seven	NUM
fsr-3679	97	37	year	year	NOUN
fsr-3679	97	38	period	period	NOUN
fsr-3679	97	39	*	*	NOUN
fsr-3679	97	40	*	*	PUNCT
fsr-3679	97	41	female	female	ADJ
fsr-3679	97	42	expectation	expectation	NOUN
fsr-3679	97	43	of	of	ADP
fsr-3679	97	44	life	life	NOUN
fsr-3679	97	45	*	*	PUNCT
fsr-3679	97	46	probability	probability	NOUN
fsr-3679	97	47	of	of	ADP
fsr-3679	97	48	death	death	NOUN
fsr-3679	97	49	in	in	ADP
fsr-3679	97	50	a	a	DET
fsr-3679	97	51	seven	seven	NUM
fsr-3679	97	52	year	year	NOUN
fsr-3679	97	53	period	period	NOUN
fsr-3679	97	54	*	*	NOUN
fsr-3679	98	1	*	*	NOUN
fsr-3679	98	2	50	50	NUM
fsr-3679	98	3	26	26	NUM
fsr-3679	98	4	23	23	NUM
fsr-3679	98	5	%	%	NOUN
fsr-3679	98	6	31	31	NUM
fsr-3679	98	7	23	23	NUM
fsr-3679	98	8	%	%	NOUN
fsr-3679	98	9	53	53	NUM
fsr-3679	98	10	23	23	NUM
fsr-3679	98	11	24	24	NUM
fsr-3679	98	12	%	%	NOUN
fsr-3679	98	13	28	28	NUM
fsr-3679	98	14	24	24	NUM
fsr-3679	98	15	%	%	NOUN
fsr-3679	98	16	56	56	NUM
fsr-3679	98	17	21	21	NUM
fsr-3679	98	18	25	25	NUM
fsr-3679	98	19	%	%	NOUN
fsr-3679	98	20	26	26	NUM
fsr-3679	98	21	26	26	NUM
fsr-3679	98	22	%	%	NOUN
fsr-3679	98	23	60	60	NUM
fsr-3679	98	24	18	18	NUM
fsr-3679	98	25	26	26	NUM
fsr-3679	98	26	%	%	NOUN
fsr-3679	98	27	23	23	NUM
fsr-3679	98	28	29	29	NUM
fsr-3679	98	29	%	%	NOUN
fsr-3679	98	30	63	63	NUM
fsr-3679	98	31	16	16	NUM
fsr-3679	98	32	28	28	NUM
fsr-3679	98	33	%	%	NOUN
fsr-3679	98	34	20	20	NUM
fsr-3679	98	35	30	30	NUM
fsr-3679	98	36	%	%	NOUN
fsr-3679	98	37	66	66	NUM
fsr-3679	98	38	14	14	NUM
fsr-3679	98	39	30	30	NUM
fsr-3679	98	40	%	%	NOUN
fsr-3679	98	41	18	18	NUM
fsr-3679	98	42	33	33	NUM
fsr-3679	98	43	%	%	NOUN
fsr-3679	98	44	70	70	NUM
fsr-3679	98	45	12	12	NUM
fsr-3679	98	46	33	33	NUM
fsr-3679	98	47	%	%	NOUN
fsr-3679	98	48	15	15	NUM
fsr-3679	98	49	36	36	NUM
fsr-3679	98	50	%	%	NOUN
fsr-3679	98	51	*	*	PUNCT
fsr-3679	98	52	rounded	round	VERB
fsr-3679	98	53	to	to	ADP
fsr-3679	98	54	nearest	near	ADJ
fsr-3679	98	55	integer	integer	NOUN
fsr-3679	98	56	;	;	PUNCT
fsr-3679	98	57	*	*	PUNCT
fsr-3679	98	58	*	*	PUNCT
fsr-3679	98	59	rounded	rounded	ADJ
fsr-3679	98	60	to	to	ADP
fsr-3679	98	61	nearest	near	ADJ
fsr-3679	98	62	percent	percent	NOUN
fsr-3679	98	63	.	.	PUNCT
fsr-3679	99	1	probabilistic	probabilistic	ADJ
fsr-3679	99	2	estate	estate	NOUN
fsr-3679	99	3	planning	plan	VERB
fsr-3679	99	4	149	149	NUM
fsr-3679	99	5	reality	reality	NOUN
fsr-3679	99	6	and	and	CCONJ
fsr-3679	99	7	computations	computation	NOUN
fsr-3679	99	8	based	base	VERB
fsr-3679	99	9	on	on	ADP
fsr-3679	99	10	death	death	NOUN
fsr-3679	99	11	near	near	ADP
fsr-3679	99	12	life	life	NOUN
fsr-3679	99	13	expectancy	expectancy	NOUN
fsr-3679	99	14	are	be	AUX
fsr-3679	99	15	little	little	ADV
fsr-3679	99	16	better	well	ADJ
fsr-3679	99	17	;	;	PUNCT
fsr-3679	99	18	and	and	CCONJ
fsr-3679	99	19	,	,	PUNCT
fsr-3679	99	20	contrary	contrary	ADV
fsr-3679	99	21	to	to	ADP
fsr-3679	99	22	popular	popular	ADJ
fsr-3679	99	23	belief	belief	NOUN
fsr-3679	99	24	,	,	PUNCT
fsr-3679	99	25	actuaries	actuary	NOUN
fsr-3679	99	26	do	do	AUX
fsr-3679	99	27	not	not	PART
fsr-3679	99	28	base	base	VERB
fsr-3679	99	29	their	their	PRON
fsr-3679	99	30	calculations	calculation	NOUN
fsr-3679	99	31	on	on	ADP
fsr-3679	99	32	life	life	NOUN
fsr-3679	99	33	expectan	expectan	ADJ
fsr-3679	99	34	cies	cie	NOUN
fsr-3679	99	35	.	.	PUNCT
fsr-3679	100	1	“	"	PUNCT
fsr-3679	100	2	it	it	PRON
fsr-3679	100	3	is	be	AUX
fsr-3679	100	4	popularly	popularly	ADV
fsr-3679	100	5	believed	believe	VERB
fsr-3679	100	6	that	that	SCONJ
fsr-3679	100	7	the	the	DET
fsr-3679	100	8	expectation	expectation	NOUN
fsr-3679	100	9	of	of	ADP
fsr-3679	100	10	life	life	NOUN
fsr-3679	100	11	is	be	AUX
fsr-3679	100	12	widely	widely	ADV
fsr-3679	100	13	used	use	VERB
fsr-3679	100	14	in	in	ADP
fsr-3679	100	15	actuarial	actuarial	ADJ
fsr-3679	100	16	calculations	calculation	NOUN
fsr-3679	100	17	.	.	PUNCT
fsr-3679	101	1	in	in	ADP
fsr-3679	101	2	reality	reality	NOUN
fsr-3679	101	3	,	,	PUNCT
fsr-3679	101	4	it	it	PRON
fsr-3679	101	5	is	be	AUX
fsr-3679	101	6	of	of	ADP
fsr-3679	101	7	interest	interest	NOUN
fsr-3679	101	8	to	to	ADP
fsr-3679	101	9	actuaries	actuary	NOUN
fsr-3679	101	10	only	only	ADV
fsr-3679	101	11	because	because	SCONJ
fsr-3679	101	12	it	it	PRON
fsr-3679	101	13	affords	afford	VERB
fsr-3679	101	14	an	an	DET
fsr-3679	101	15	index	index	NOUN
fsr-3679	101	16	for	for	ADP
fsr-3679	101	17	comparing	compare	VERB
fsr-3679	101	18	different	different	ADJ
fsr-3679	101	19	mortality	mortality	NOUN
fsr-3679	101	20	tables	table	NOUN
fsr-3679	101	21	”	"	PUNCT
fsr-3679	101	22	(	(	PUNCT
fsr-3679	101	23	jordan	jordan	PROPN
fsr-3679	101	24	,	,	PUNCT
fsr-3679	101	25	1952	1952	NUM
fsr-3679	101	26	)	)	PUNCT
fsr-3679	101	27	.	.	PUNCT
fsr-3679	102	1	in	in	ADP
fsr-3679	102	2	the	the	DET
fsr-3679	102	3	case	case	NOUN
fsr-3679	102	4	of	of	ADP
fsr-3679	102	5	life	life	NOUN
fsr-3679	102	6	annuities	annuity	NOUN
fsr-3679	102	7	,	,	PUNCT
fsr-3679	102	8	“	"	PUNCT
fsr-3679	102	9	one	one	NUM
fsr-3679	102	10	of	of	ADP
fsr-3679	102	11	the	the	DET
fsr-3679	102	12	persistent	persistent	ADJ
fsr-3679	102	13	misconceptions	misconception	NOUN
fsr-3679	102	14	is	be	AUX
fsr-3679	102	15	that	that	SCONJ
fsr-3679	102	16	the	the	DET
fsr-3679	102	17	present	present	ADJ
fsr-3679	102	18	value	value	NOUN
fsr-3679	102	19	of	of	ADP
fsr-3679	102	20	a	a	DET
fsr-3679	102	21	life	life	NOUN
fsr-3679	102	22	annuity	annuity	NOUN
fsr-3679	102	23	at	at	ADP
fsr-3679	102	24	agex	agex	NOUN
fsr-3679	102	25	is	be	AUX
fsr-3679	102	26	equal	equal	ADJ
fsr-3679	102	27	to	to	ADP
fsr-3679	102	28	the	the	DET
fsr-3679	102	29	value	value	NOUN
fsr-3679	102	30	of	of	ADP
fsr-3679	102	31	an	an	DET
fsr-3679	102	32	annuity	annuity	NOUN
fsr-3679	102	33	-	-	PUNCT
fsr-3679	102	34	certain	certain	ADJ
fsr-3679	102	35	for	for	ADP
fsr-3679	102	36	a	a	DET
fsr-3679	102	37	term	term	NOUN
fsr-3679	102	38	equal	equal	ADJ
fsr-3679	102	39	to	to	ADP
fsr-3679	102	40	the	the	DET
fsr-3679	102	41	life	life	NOUN
fsr-3679	102	42	expectancy	expectancy	NOUN
fsr-3679	102	43	at	at	ADP
fsr-3679	102	44	age	age	NOUN
fsr-3679	102	45	x.	x.	NOUN
fsr-3679	102	46	.	.	PUNCT
fsr-3679	102	47	.	.	PUNCT
fsr-3679	102	48	.	.	PUNCT
fsr-3679	103	1	the	the	DET
fsr-3679	103	2	annuity	annuity	NOUN
fsr-3679	103	3	-	-	PUNCT
fsr-3679	103	4	certain	certain	ADJ
fsr-3679	103	5	for	for	ADP
fsr-3679	103	6	the	the	DET
fsr-3679	103	7	term	term	NOUN
fsr-3679	103	8	of	of	ADP
fsr-3679	103	9	the	the	DET
fsr-3679	103	10	life	life	NOUN
fsr-3679	103	11	expectancy	expectancy	NOUN
fsr-3679	103	12	always	always	ADV
fsr-3679	103	13	exceeds	exceed	VERB
fsr-3679	103	14	the	the	DET
fsr-3679	103	15	life	life	NOUN
fsr-3679	103	16	annuity	annuity	NOUN
fsr-3679	103	17	value	value	NOUN
fsr-3679	103	18	”	"	PUNCT
fsr-3679	103	19	(	(	PUNCT
fsr-3679	103	20	jordan	jordan	PROPN
fsr-3679	103	21	,	,	PUNCT
fsr-3679	103	22	1952	1952	NUM
fsr-3679	103	23	)	)	PUNCT
fsr-3679	103	24	.	.	PUNCT
fsr-3679	104	1	the	the	DET
fsr-3679	104	2	previous	previous	ADJ
fsr-3679	104	3	statement	statement	NOUN
fsr-3679	104	4	is	be	AUX
fsr-3679	104	5	based	base	VERB
fsr-3679	104	6	on	on	ADP
fsr-3679	104	7	jensen	jensen	PROPN
fsr-3679	104	8	’s	’s	PART
fsr-3679	104	9	inequality	inequality	NOUN
fsr-3679	104	10	.	.	PUNCT
fsr-3679	105	1	when	when	SCONJ
fsr-3679	105	2	jensen	jensen	PROPN
fsr-3679	105	3	’s	’s	PART
fsr-3679	105	4	inequality	inequality	NOUN
fsr-3679	105	5	is	be	AUX
fsr-3679	105	6	applied	apply	VERB
fsr-3679	105	7	to	to	ADP
fsr-3679	105	8	estate	estate	NOUN
fsr-3679	105	9	planning	planning	NOUN
fsr-3679	105	10	,	,	PUNCT
fsr-3679	105	11	three	three	NUM
fsr-3679	105	12	possible	possible	ADJ
fsr-3679	105	13	outcomes	outcome	NOUN
fsr-3679	105	14	are	be	AUX
fsr-3679	105	15	possible	possible	ADJ
fsr-3679	105	16	.	.	PUNCT
fsr-3679	106	1	if	if	SCONJ
fsr-3679	106	2	the	the	DET
fsr-3679	106	3	growth	growth	NOUN
fsr-3679	106	4	rates	rate	NOUN
fsr-3679	106	5	of	of	ADP
fsr-3679	106	6	the	the	DET
fsr-3679	106	7	estate	estate	NOUN
fsr-3679	106	8	assets	asset	NOUN
fsr-3679	106	9	exceed	exceed	VERB
fsr-3679	106	10	the	the	DET
fsr-3679	106	11	discount	discount	NOUN
fsr-3679	106	12	rate	rate	NOUN
fsr-3679	106	13	,	,	PUNCT
fsr-3679	106	14	then	then	ADV
fsr-3679	106	15	the	the	DET
fsr-3679	106	16	mean	mean	NOUN
fsr-3679	106	17	of	of	ADP
fsr-3679	106	18	the	the	DET
fsr-3679	106	19	expected	expect	VERB
fsr-3679	106	20	value(s	value(s	NOUN
fsr-3679	106	21	)	)	PUNCT
fsr-3679	106	22	will	will	AUX
fsr-3679	106	23	exceed	exceed	VERB
fsr-3679	106	24	the	the	DET
fsr-3679	106	25	expected	expect	VERB
fsr-3679	106	26	value	value	NOUN
fsr-3679	106	27	of	of	ADP
fsr-3679	106	28	the	the	DET
fsr-3679	106	29	mean(s	mean(s	NOUN
fsr-3679	106	30	)	)	PUNCT
fsr-3679	106	31	.	.	PUNCT
fsr-3679	107	1	that	that	PRON
fsr-3679	107	2	is	be	AUX
fsr-3679	107	3	,	,	PUNCT
fsr-3679	107	4	the	the	DET
fsr-3679	107	5	probabilistic	probabilistic	ADJ
fsr-3679	107	6	mean	mean	NOUN
fsr-3679	107	7	will	will	AUX
fsr-3679	107	8	be	be	AUX
fsr-3679	107	9	larger	large	ADJ
fsr-3679	107	10	than	than	ADP
fsr-3679	107	11	the	the	DET
fsr-3679	107	12	traditional	traditional	ADJ
fsr-3679	107	13	life	life	NOUN
fsr-3679	107	14	expectancy	expectancy	NOUN
fsr-3679	107	15	point	point	NOUN
fsr-3679	107	16	estimate	estimate	NOUN
fsr-3679	107	17	.	.	PUNCT
fsr-3679	108	1	if	if	SCONJ
fsr-3679	108	2	the	the	DET
fsr-3679	108	3	growth	growth	NOUN
fsr-3679	108	4	rates	rate	NOUN
fsr-3679	108	5	of	of	ADP
fsr-3679	108	6	the	the	DET
fsr-3679	108	7	estate	estate	NOUN
fsr-3679	108	8	assets	asset	NOUN
fsr-3679	108	9	equal	equal	VERB
fsr-3679	108	10	the	the	DET
fsr-3679	108	11	discount	discount	NOUN
fsr-3679	108	12	rate	rate	NOUN
fsr-3679	108	13	,	,	PUNCT
fsr-3679	108	14	then	then	ADV
fsr-3679	108	15	the	the	DET
fsr-3679	108	16	mean	mean	NOUN
fsr-3679	108	17	of	of	ADP
fsr-3679	108	18	the	the	DET
fsr-3679	108	19	expected	expect	VERB
fsr-3679	108	20	value(s	value(s	NOUN
fsr-3679	108	21	)	)	PUNCT
fsr-3679	108	22	will	will	AUX
fsr-3679	108	23	be	be	AUX
fsr-3679	108	24	equal	equal	ADJ
fsr-3679	108	25	to	to	ADP
fsr-3679	108	26	the	the	DET
fsr-3679	108	27	expected	expect	VERB
fsr-3679	108	28	value	value	NOUN
fsr-3679	108	29	of	of	ADP
fsr-3679	108	30	the	the	DET
fsr-3679	108	31	mean(s	mean(s	NOUN
fsr-3679	108	32	)	)	PUNCT
fsr-3679	108	33	,	,	PUNCT
fsr-3679	108	34	and	and	CCONJ
fsr-3679	108	35	the	the	DET
fsr-3679	108	36	probabilistic	probabilistic	ADJ
fsr-3679	108	37	mean	mean	NOUN
fsr-3679	108	38	will	will	AUX
fsr-3679	108	39	equal	equal	VERB
fsr-3679	108	40	the	the	DET
fsr-3679	108	41	traditional	traditional	ADJ
fsr-3679	108	42	point	point	NOUN
fsr-3679	108	43	estimate	estimate	NOUN
fsr-3679	108	44	.	.	PUNCT
fsr-3679	109	1	if	if	SCONJ
fsr-3679	109	2	the	the	DET
fsr-3679	109	3	discount	discount	NOUN
fsr-3679	109	4	rate	rate	NOUN
fsr-3679	109	5	exceeds	exceed	VERB
fsr-3679	109	6	the	the	DET
fsr-3679	109	7	growth	growth	NOUN
fsr-3679	109	8	rates	rate	NOUN
fsr-3679	109	9	of	of	ADP
fsr-3679	109	10	the	the	DET
fsr-3679	109	11	estate	estate	NOUN
fsr-3679	109	12	assets	asset	NOUN
fsr-3679	109	13	,	,	PUNCT
fsr-3679	109	14	then	then	ADV
fsr-3679	109	15	the	the	DET
fsr-3679	109	16	mean	mean	NOUN
fsr-3679	109	17	of	of	ADP
fsr-3679	109	18	the	the	DET
fsr-3679	109	19	expected	expect	VERB
fsr-3679	109	20	value(s	value(s	NOUN
fsr-3679	109	21	)	)	PUNCT
fsr-3679	109	22	will	will	AUX
fsr-3679	109	23	be	be	AUX
fsr-3679	109	24	less	less	ADJ
fsr-3679	109	25	than	than	ADP
fsr-3679	109	26	the	the	DET
fsr-3679	109	27	expected	expect	VERB
fsr-3679	109	28	value	value	NOUN
fsr-3679	109	29	of	of	ADP
fsr-3679	109	30	the	the	DET
fsr-3679	109	31	mean(s	mean(s	NOUN
fsr-3679	109	32	)	)	PUNCT
fsr-3679	109	33	,	,	PUNCT
fsr-3679	109	34	and	and	CCONJ
fsr-3679	109	35	the	the	DET
fsr-3679	109	36	traditional	traditional	ADJ
fsr-3679	109	37	point	point	NOUN
fsr-3679	109	38	estimate	estimate	NOUN
fsr-3679	109	39	will	will	AUX
fsr-3679	109	40	be	be	AUX
fsr-3679	109	41	larger	large	ADJ
fsr-3679	109	42	than	than	ADP
fsr-3679	109	43	the	the	DET
fsr-3679	109	44	probabilistic	probabilistic	ADJ
fsr-3679	109	45	mean	mean	NOUN
fsr-3679	109	46	.	.	PUNCT
fsr-3679	110	1	in	in	ADP
fsr-3679	110	2	only	only	ADV
fsr-3679	110	3	one	one	NUM
fsr-3679	110	4	case	case	NOUN
fsr-3679	110	5	(	(	PUNCT
fsr-3679	110	6	a	a	DET
fsr-3679	110	7	highly	highly	ADV
fsr-3679	110	8	unlikely	unlikely	ADJ
fsr-3679	110	9	case	case	NOUN
fsr-3679	110	10	)	)	PUNCT
fsr-3679	110	11	is	be	AUX
fsr-3679	110	12	the	the	DET
fsr-3679	110	13	traditional	traditional	ADJ
fsr-3679	110	14	point	point	NOUN
fsr-3679	110	15	estimate	estimate	NOUN
fsr-3679	110	16	equal	equal	ADJ
fsr-3679	110	17	to	to	ADP
fsr-3679	110	18	the	the	DET
fsr-3679	110	19	probabilistic	probabilistic	ADJ
fsr-3679	110	20	mean	mean	NOUN
fsr-3679	110	21	.	.	PUNCT
fsr-3679	111	1	the	the	DET
fsr-3679	111	2	magnitude	magnitude	NOUN
fsr-3679	111	3	of	of	ADP
fsr-3679	111	4	the	the	DET
fsr-3679	111	5	error	error	NOUN
fsr-3679	111	6	associated	associate	VERB
fsr-3679	111	7	with	with	ADP
fsr-3679	111	8	the	the	DET
fsr-3679	111	9	traditional	traditional	ADJ
fsr-3679	111	10	estimate	estimate	NOUN
fsr-3679	111	11	is	be	AUX
fsr-3679	111	12	directly	directly	ADV
fsr-3679	111	13	proportional	proportional	ADJ
fsr-3679	111	14	to	to	ADP
fsr-3679	111	15	the	the	DET
fsr-3679	111	16	magnitude	magnitude	NOUN
fsr-3679	111	17	of	of	ADP
fsr-3679	111	18	the	the	DET
fsr-3679	111	19	difference	difference	NOUN
fsr-3679	111	20	between	between	ADP
fsr-3679	111	21	the	the	DET
fsr-3679	111	22	growth	growth	NOUN
fsr-3679	111	23	rates	rate	NOUN
fsr-3679	111	24	of	of	ADP
fsr-3679	111	25	the	the	DET
fsr-3679	111	26	estate	estate	NOUN
fsr-3679	111	27	assets	asset	NOUN
fsr-3679	111	28	and	and	CCONJ
fsr-3679	111	29	the	the	DET
fsr-3679	111	30	discount	discount	NOUN
fsr-3679	111	31	rate	rate	NOUN
fsr-3679	111	32	and	and	CCONJ
fsr-3679	111	33	directly	directly	ADV
fsr-3679	111	34	proportional	proportional	ADJ
fsr-3679	111	35	to	to	ADP
fsr-3679	111	36	the	the	DET
fsr-3679	111	37	remaining	remain	VERB
fsr-3679	111	38	lifetime(s	lifetime(s	PROPN
fsr-3679	111	39	)	)	PUNCT
fsr-3679	111	40	of	of	ADP
fsr-3679	111	41	the	the	DET
fsr-3679	111	42	estate	estate	NOUN
fsr-3679	111	43	owner(s	owner(s	NOUN
fsr-3679	111	44	)	)	PUNCT
fsr-3679	111	45	.	.	PUNCT
fsr-3679	112	1	the	the	DET
fsr-3679	112	2	probabilistic	probabilistic	ADJ
fsr-3679	112	3	estate	estate	NOUN
fsr-3679	112	4	planning	planning	NOUN
fsr-3679	112	5	mean	mean	NOUN
fsr-3679	112	6	is	be	AUX
fsr-3679	112	7	actuarially	actuarially	ADV
fsr-3679	112	8	sound	sound	ADJ
fsr-3679	112	9	,	,	PUNCT
fsr-3679	112	10	and	and	CCONJ
fsr-3679	112	11	it	it	PRON
fsr-3679	112	12	presents	present	VERB
fsr-3679	112	13	a	a	DET
fsr-3679	112	14	clearer	clear	ADJ
fsr-3679	112	15	picture	picture	NOUN
fsr-3679	112	16	of	of	ADP
fsr-3679	112	17	reality	reality	NOUN
fsr-3679	112	18	than	than	ADP
fsr-3679	112	19	the	the	DET
fsr-3679	112	20	traditional	traditional	ADJ
fsr-3679	112	21	life	life	NOUN
fsr-3679	112	22	expectancy	expectancy	NOUN
fsr-3679	112	23	point	point	NOUN
fsr-3679	112	24	estimate	estimate	NOUN
fsr-3679	112	25	.	.	PUNCT
fsr-3679	113	1	even	even	ADV
fsr-3679	113	2	when	when	SCONJ
fsr-3679	113	3	spouses	spouse	NOUN
fsr-3679	113	4	are	be	AUX
fsr-3679	113	5	the	the	DET
fsr-3679	113	6	same	same	ADJ
fsr-3679	113	7	age	age	NOUN
fsr-3679	113	8	,	,	PUNCT
fsr-3679	113	9	and	and	CCONJ
fsr-3679	113	10	,	,	PUNCT
fsr-3679	113	11	as	as	SCONJ
fsr-3679	113	12	everyone	everyone	PRON
fsr-3679	113	13	knows	know	VERB
fsr-3679	113	14	,	,	PUNCT
fsr-3679	113	15	females	female	NOUN
fsr-3679	113	16	have	have	VERB
fsr-3679	113	17	a	a	DET
fsr-3679	113	18	larger	large	ADJ
fsr-3679	113	19	life	life	NOUN
fsr-3679	113	20	expectancy	expectancy	NOUN
fsr-3679	113	21	than	than	ADP
fsr-3679	113	22	males	male	NOUN
fsr-3679	113	23	of	of	ADP
fsr-3679	113	24	the	the	DET
fsr-3679	113	25	same	same	ADJ
fsr-3679	113	26	age	age	NOUN
fsr-3679	113	27	,	,	PUNCT
fsr-3679	113	28	there	there	PRON
fsr-3679	113	29	is	be	VERB
fsr-3679	113	30	a	a	DET
fsr-3679	113	31	significant	significant	ADJ
fsr-3679	113	32	chance	chance	NOUN
fsr-3679	113	33	that	that	SCONJ
fsr-3679	113	34	a	a	DET
fsr-3679	113	35	wife	wife	NOUN
fsr-3679	113	36	will	will	AUX
fsr-3679	113	37	predecease	predecease	VERB
fsr-3679	113	38	her	her	PRON
fsr-3679	113	39	husband	husband	NOUN
fsr-3679	113	40	.	.	PUNCT
fsr-3679	114	1	table	table	NOUN
fsr-3679	114	2	3	3	NUM
fsr-3679	114	3	is	be	AUX
fsr-3679	114	4	based	base	VERB
fsr-3679	114	5	on	on	ADP
fsr-3679	114	6	a	a	DET
fsr-3679	114	7	simulation	simulation	NOUN
fsr-3679	114	8	,	,	PUNCT
fsr-3679	114	9	where	where	SCONJ
fsr-3679	114	10	each	each	DET
fsr-3679	114	11	cell	cell	NOUN
fsr-3679	114	12	table	table	NOUN
fsr-3679	114	13	3	3	NUM
fsr-3679	114	14	.	.	X
fsr-3679	114	15	probability	probability	NOUN
fsr-3679	114	16	that	that	SCONJ
fsr-3679	114	17	wife	wife	NOUN
fsr-3679	114	18	predeceases	predecease	VERB
fsr-3679	114	19	husband	husband	NOUN
fsr-3679	114	20	age	age	NOUN
fsr-3679	114	21	of	of	ADP
fsr-3679	114	22	husband	husband	NOUN
fsr-3679	114	23	50	50	NUM
fsr-3679	114	24	53	53	NUM
fsr-3679	114	25	56	56	NUM
fsr-3679	114	26	age	age	NOUN
fsr-3679	114	27	of	of	ADP
fsr-3679	114	28	wife	wife	NOUN
fsr-3679	114	29	60	60	NUM
fsr-3679	114	30	63	63	NUM
fsr-3679	114	31	66	66	NUM
fsr-3679	114	32	70	70	NUM
fsr-3679	114	33	50	50	NUM
fsr-3679	114	34	39	39	NUM
fsr-3679	114	35	%	%	NOUN
fsr-3679	114	36	43	43	NUM
fsr-3679	114	37	%	%	NOUN
fsr-3679	114	38	53	53	NUM
fsr-3679	114	39	%	%	NOUN
fsr-3679	114	40	61	61	NUM
fsr-3679	114	41	%	%	NOUN
fsr-3679	114	42	66	66	NUM
fsr-3679	114	43	%	%	NOUN
fsr-3679	114	44	73	73	NUM
fsr-3679	114	45	%	%	NOUN
fsr-3679	114	46	79	79	NUM
fsr-3679	114	47	%	%	NOUN
fsr-3679	114	48	53	53	NUM
fsr-3679	114	49	30	30	NUM
fsr-3679	114	50	%	%	NOUN
fsr-3679	114	51	33	33	NUM
fsr-3679	114	52	%	%	NOUN
fsr-3679	114	53	46	46	NUM
fsr-3679	114	54	%	%	NOUN
fsr-3679	114	55	57	57	NUM
fsr-3679	114	56	%	%	NOUN
fsr-3679	114	57	61	61	NUM
fsr-3679	114	58	%	%	NOUN
fsr-3679	114	59	66	66	NUM
fsr-3679	114	60	%	%	NOUN
fsr-3679	114	61	75	75	NUM
fsr-3679	114	62	%	%	NOUN
fsr-3679	114	63	56	56	NUM
fsr-3679	114	64	23	23	NUM
fsr-3679	114	65	%	%	NOUN
fsr-3679	114	66	30	30	NUM
fsr-3679	114	67	%	%	NOUN
fsr-3679	114	68	37	37	NUM
fsr-3679	114	69	%	%	NOUN
fsr-3679	114	70	49	49	NUM
fsr-3679	114	71	%	%	NOUN
fsr-3679	114	72	53	53	NUM
fsr-3679	114	73	%	%	NOUN
fsr-3679	114	74	62	62	NUM
fsr-3679	114	75	%	%	NOUN
fsr-3679	114	76	70	70	NUM
fsr-3679	114	77	%	%	NOUN
fsr-3679	114	78	60	60	NUM
fsr-3679	114	79	18	18	NUM
fsr-3679	114	80	%	%	NOUN
fsr-3679	114	81	21	21	NUM
fsr-3679	114	82	%	%	NOUN
fsr-3679	114	83	27	27	NUM
fsr-3679	114	84	%	%	NOUN
fsr-3679	114	85	37	37	NUM
fsr-3679	114	86	%	%	NOUN
fsr-3679	114	87	44	44	NUM
fsr-3679	114	88	%	%	NOUN
fsr-3679	114	89	52	52	NUM
fsr-3679	114	90	%	%	NOUN
fsr-3679	114	91	60	60	NUM
fsr-3679	114	92	%	%	NOUN
fsr-3679	114	93	63	63	NUM
fsr-3679	114	94	14	14	NUM
fsr-3679	114	95	%	%	NOUN
fsr-3679	114	96	20	20	NUM
fsr-3679	114	97	%	%	NOUN
fsr-3679	114	98	23	23	NUM
fsr-3679	114	99	%	%	NOUN
fsr-3679	114	100	28	28	NUM
fsr-3679	114	101	%	%	NOUN
fsr-3679	114	102	36	36	NUM
fsr-3679	114	103	%	%	NOUN
fsr-3679	114	104	44	44	NUM
fsr-3679	114	105	%	%	NOUN
fsr-3679	114	106	51	51	NUM
fsr-3679	114	107	%	%	NOUN
fsr-3679	114	108	66	66	NUM
fsr-3679	114	109	11	11	NUM
fsr-3679	114	110	%	%	NOUN
fsr-3679	114	111	15	15	NUM
fsr-3679	114	112	%	%	NOUN
fsr-3679	114	113	13	13	NUM
fsr-3679	114	114	%	%	NOUN
fsr-3679	114	115	23	23	NUM
fsr-3679	114	116	%	%	NOUN
fsr-3679	114	117	30	30	NUM
fsr-3679	114	118	%	%	NOUN
fsr-3679	114	119	38	38	NUM
fsr-3679	114	120	%	%	NOUN
fsr-3679	114	121	47	47	NUM
fsr-3679	114	122	%	%	NOUN
fsr-3679	114	123	70	70	NUM
fsr-3679	114	124	8	8	NUM
fsr-3679	114	125	%	%	NOUN
fsr-3679	114	126	9	9	NUM
fsr-3679	114	127	%	%	NOUN
fsr-3679	114	128	12	12	NUM
fsr-3679	114	129	%	%	NOUN
fsr-3679	114	130	17	17	NUM
fsr-3679	114	131	%	%	NOUN
fsr-3679	114	132	22	22	NUM
fsr-3679	114	133	%	%	NOUN
fsr-3679	114	134	29	29	NUM
fsr-3679	114	135	%	%	NOUN
fsr-3679	114	136	38	38	NUM
fsr-3679	114	137	%	%	NOUN
fsr-3679	114	138	1.50	1.50	NUM
fsr-3679	114	139	financial	financial	ADJ
fsr-3679	114	140	services	service	NOUN
fsr-3679	114	141	review	review	NOUN
fsr-3679	114	142	,	,	PUNCT
fsr-3679	114	143	l(2	l(2	PROPN
fsr-3679	114	144	)	)	PUNCT
fsr-3679	114	145	1991	1991	NUM
fsr-3679	114	146	is	be	AUX
fsr-3679	114	147	the	the	DET
fsr-3679	114	148	result	result	NOUN
fsr-3679	114	149	of	of	ADP
fsr-3679	114	150	choosing	choose	VERB
fsr-3679	114	151	1000	1000	NUM
fsr-3679	114	152	random	random	ADJ
fsr-3679	114	153	ages	age	NOUN
fsr-3679	114	154	of	of	ADP
fsr-3679	114	155	death	death	NOUN
fsr-3679	114	156	for	for	ADP
fsr-3679	114	157	men	man	NOUN
fsr-3679	114	158	agex	agex	NOUN
fsr-3679	114	159	and	and	CCONJ
fsr-3679	114	160	women	woman	NOUN
fsr-3679	114	161	age	age	VERB
fsr-3679	114	162	y	y	PROPN
fsr-3679	114	163	,	,	PUNCT
fsr-3679	114	164	and	and	CCONJ
fsr-3679	114	165	x	x	SYM
fsr-3679	114	166	and	and	CCONJ
fsr-3679	114	167	y	y	PROPN
fsr-3679	114	168	vary	vary	VERB
fsr-3679	114	169	from	from	ADP
fsr-3679	114	170	50	50	NUM
fsr-3679	114	171	to	to	PART
fsr-3679	114	172	70	70	NUM
fsr-3679	114	173	.	.	PUNCT
fsr-3679	115	1	holding	hold	VERB
fsr-3679	115	2	the	the	DET
fsr-3679	115	3	age	age	NOUN
fsr-3679	115	4	of	of	ADP
fsr-3679	115	5	men	man	NOUN
fsr-3679	115	6	and	and	CCONJ
fsr-3679	115	7	women	woman	NOUN
fsr-3679	115	8	equal	equal	ADJ
fsr-3679	115	9	(	(	PUNCT
fsr-3679	115	10	see	see	VERB
fsr-3679	115	11	the	the	DET
fsr-3679	115	12	equal	equal	ADJ
fsr-3679	115	13	age	age	NOUN
fsr-3679	115	14	diagonal	diagonal	ADJ
fsr-3679	115	15	of	of	ADP
fsr-3679	115	16	table	table	NOUN
fsr-3679	115	17	3	3	NUM
fsr-3679	115	18	)	)	PUNCT
fsr-3679	115	19	,	,	PUNCT
fsr-3679	115	20	the	the	DET
fsr-3679	115	21	chance	chance	NOUN
fsr-3679	115	22	that	that	SCONJ
fsr-3679	115	23	a	a	DET
fsr-3679	115	24	woman	woman	NOUN
fsr-3679	115	25	predeceases	predecease	VERB
fsr-3679	115	26	her	her	PRON
fsr-3679	115	27	husband	husband	NOUN
fsr-3679	115	28	varies	vary	VERB
fsr-3679	115	29	from	from	ADP
fsr-3679	115	30	39	39	NUM
fsr-3679	115	31	%	%	NOUN
fsr-3679	115	32	to	to	ADP
fsr-3679	115	33	33	33	NUM
fsr-3679	115	34	%	%	NOUN
fsr-3679	115	35	,	,	PUNCT
fsr-3679	115	36	with	with	ADP
fsr-3679	115	37	a	a	DET
fsr-3679	115	38	mean	mean	NOUN
fsr-3679	115	39	of	of	ADP
fsr-3679	115	40	37	37	NUM
fsr-3679	115	41	%	%	NOUN
fsr-3679	115	42	.	.	PUNCT
fsr-3679	116	1	for	for	ADP
fsr-3679	116	2	a	a	DET
fsr-3679	116	3	woman	woman	NOUN
fsr-3679	116	4	six	six	NUM
fsr-3679	116	5	years	year	NOUN
fsr-3679	116	6	older	old	ADJ
fsr-3679	116	7	than	than	ADP
fsr-3679	116	8	her	her	PRON
fsr-3679	116	9	husband	husband	NOUN
fsr-3679	116	10	that	that	PRON
fsr-3679	116	11	probability	probability	NOUN
fsr-3679	116	12	increases	increase	VERB
fsr-3679	116	13	to	to	ADP
fsr-3679	116	14	a	a	DET
fsr-3679	116	15	mean	mean	NOUN
fsr-3679	116	16	of	of	ADP
fsr-3679	116	17	53	53	NUM
fsr-3679	116	18	%	%	NOUN
fsr-3679	116	19	.	.	PUNCT
fsr-3679	117	1	for	for	ADP
fsr-3679	117	2	a	a	DET
fsr-3679	117	3	woman	woman	NOUN
fsr-3679	117	4	six	six	NUM
fsr-3679	117	5	years	year	NOUN
fsr-3679	117	6	younger	young	ADJ
fsr-3679	117	7	,	,	PUNCT
fsr-3679	117	8	it	it	PRON
fsr-3679	117	9	decreases	decrease	VERB
fsr-3679	117	10	to	to	PART
fsr-3679	117	11	mean	mean	VERB
fsr-3679	117	12	of	of	ADP
fsr-3679	117	13	23	23	NUM
fsr-3679	117	14	%	%	NOUN
fsr-3679	117	15	.	.	PUNCT
fsr-3679	118	1	estate	estate	NOUN
fsr-3679	118	2	planning	planning	NOUN
fsr-3679	118	3	based	base	VERB
fsr-3679	118	4	on	on	ADP
fsr-3679	118	5	death	death	NOUN
fsr-3679	118	6	at	at	ADP
fsr-3679	118	7	life	life	NOUN
fsr-3679	118	8	expectancy	expectancy	NOUN
fsr-3679	118	9	(	(	PUNCT
fsr-3679	118	10	or	or	CCONJ
fsr-3679	118	11	even	even	ADV
fsr-3679	118	12	near	near	ADP
fsr-3679	118	13	life	life	NOUN
fsr-3679	118	14	expectancy	expectancy	NOUN
fsr-3679	118	15	)	)	PUNCT
fsr-3679	118	16	is	be	AUX
fsr-3679	118	17	not	not	PART
fsr-3679	118	18	realistic	realistic	ADJ
fsr-3679	118	19	.	.	PUNCT
fsr-3679	119	1	estate	estate	NOUN
fsr-3679	119	2	planning	planning	NOUN
fsr-3679	119	3	based	base	VERB
fsr-3679	119	4	on	on	ADP
fsr-3679	119	5	the	the	DET
fsr-3679	119	6	assumption	assumption	NOUN
fsr-3679	119	7	that	that	SCONJ
fsr-3679	119	8	the	the	DET
fsr-3679	119	9	male	male	NOUN
fsr-3679	119	10	dies	die	VERB
fsr-3679	119	11	first	first	ADV
fsr-3679	119	12	is	be	AUX
fsr-3679	119	13	often	often	ADV
fsr-3679	119	14	incorrect	incorrect	ADJ
fsr-3679	119	15	.	.	PUNCT
fsr-3679	120	1	probabilistic	probabilistic	ADJ
fsr-3679	120	2	estate	estate	NOUN
fsr-3679	120	3	planning	planning	NOUN
fsr-3679	120	4	,	,	PUNCT
fsr-3679	120	5	using	use	VERB
fsr-3679	120	6	realistic	realistic	ADJ
fsr-3679	120	7	mortality	mortality	NOUN
fsr-3679	120	8	rates	rate	NOUN
fsr-3679	120	9	,	,	PUNCT
fsr-3679	120	10	allows	allow	VERB
fsr-3679	120	11	an	an	DET
fsr-3679	120	12	estate	estate	NOUN
fsr-3679	120	13	planner	planner	NOUN
fsr-3679	120	14	to	to	PART
fsr-3679	120	15	choose	choose	VERB
fsr-3679	120	16	a	a	DET
fsr-3679	120	17	mathematically	mathematically	ADV
fsr-3679	120	18	optimal	optimal	ADJ
fsr-3679	120	19	plan	plan	NOUN
fsr-3679	120	20	.	.	PUNCT
fsr-3679	121	1	since	since	SCONJ
fsr-3679	121	2	the	the	DET
fsr-3679	121	3	computations	computation	NOUN
fsr-3679	121	4	are	be	AUX
fsr-3679	121	5	being	be	AUX
fsr-3679	121	6	made	make	VERB
fsr-3679	121	7	net	net	NOUN
fsr-3679	121	8	of	of	ADP
fsr-3679	121	9	taxes	taxis	NOUN
fsr-3679	121	10	(	(	PUNCT
fsr-3679	121	11	or	or	CCONJ
fsr-3679	121	12	net	net	NOUN
fsr-3679	121	13	of	of	ADP
fsr-3679	121	14	costs	cost	NOUN
fsr-3679	121	15	)	)	PUNCT
fsr-3679	121	16	,	,	PUNCT
fsr-3679	121	17	and	and	CCONJ
fsr-3679	121	18	since	since	SCONJ
fsr-3679	121	19	the	the	DET
fsr-3679	121	20	computations	computation	NOUN
fsr-3679	121	21	are	be	AUX
fsr-3679	121	22	being	be	AUX
fsr-3679	121	23	made	make	VERB
fsr-3679	121	24	on	on	ADP
fsr-3679	121	25	a	a	DET
fsr-3679	121	26	present	present	ADJ
fsr-3679	121	27	value	value	NOUN
fsr-3679	121	28	basis	basis	NOUN
fsr-3679	121	29	,	,	PUNCT
fsr-3679	121	30	the	the	DET
fsr-3679	121	31	probabilistic	probabilistic	ADJ
fsr-3679	121	32	estate	estate	NOUN
fsr-3679	121	33	planning	planning	NOUN
fsr-3679	121	34	methodology	methodology	NOUN
fsr-3679	121	35	is	be	AUX
fsr-3679	121	36	,	,	PUNCT
fsr-3679	121	37	in	in	ADP
fsr-3679	121	38	part	part	NOUN
fsr-3679	121	39	,	,	PUNCT
fsr-3679	121	40	essentially	essentially	ADV
fsr-3679	121	41	an	an	DET
fsr-3679	121	42	application	application	NOUN
fsr-3679	121	43	of	of	ADP
fsr-3679	121	44	the	the	DET
fsr-3679	121	45	basic	basic	ADJ
fsr-3679	121	46	financial	financial	ADJ
fsr-3679	121	47	principle	principle	NOUN
fsr-3679	121	48	“	"	PUNCT
fsr-3679	121	49	maximize	maximize	VERB
fsr-3679	121	50	expected	expect	VERB
fsr-3679	121	51	net	net	ADJ
fsr-3679	121	52	present	present	ADJ
fsr-3679	121	53	value	value	NOUN
fsr-3679	121	54	.	.	PUNCT
fsr-3679	121	55	”	"	PUNCT
fsr-3679	122	1	simplicity	simplicity	NOUN
fsr-3679	122	2	is	be	AUX
fsr-3679	122	3	the	the	DET
fsr-3679	122	4	primary	primary	ADJ
fsr-3679	122	5	value	value	NOUN
fsr-3679	122	6	of	of	ADP
fsr-3679	122	7	life	life	NOUN
fsr-3679	122	8	expectancy	expectancy	NOUN
fsr-3679	122	9	estate	estate	NOUN
fsr-3679	122	10	planning	planning	NOUN
fsr-3679	122	11	.	.	PUNCT
fsr-3679	123	1	usually	usually	ADV
fsr-3679	123	2	expressed	express	VERB
fsr-3679	123	3	on	on	ADP
fsr-3679	123	4	a	a	DET
fsr-3679	123	5	future	future	ADJ
fsr-3679	123	6	value	value	NOUN
fsr-3679	123	7	basis	basis	NOUN
fsr-3679	123	8	,	,	PUNCT
fsr-3679	123	9	life	life	NOUN
fsr-3679	123	10	expectancy	expectancy	NOUN
fsr-3679	123	11	estate	estate	NOUN
fsr-3679	123	12	planning	planning	NOUN
fsr-3679	123	13	simultaneously	simultaneously	ADV
fsr-3679	123	14	overstates	overstate	VERB
fsr-3679	123	15	the	the	DET
fsr-3679	123	16	value	value	NOUN
fsr-3679	123	17	of	of	ADP
fsr-3679	123	18	the	the	DET
fsr-3679	123	19	tax	tax	NOUN
fsr-3679	123	20	savings	saving	NOUN
fsr-3679	123	21	,	,	PUNCT
fsr-3679	123	22	overstates	overstate	VERB
fsr-3679	123	23	the	the	DET
fsr-3679	123	24	size	size	NOUN
fsr-3679	123	25	of	of	ADP
fsr-3679	123	26	the	the	DET
fsr-3679	123	27	inheritance	inheritance	NOUN
fsr-3679	123	28	of	of	ADP
fsr-3679	123	29	the	the	DET
fsr-3679	123	30	heir(s	heir(s	NOUN
fsr-3679	123	31	)	)	PUNCT
fsr-3679	123	32	,	,	PUNCT
fsr-3679	123	33	and	and	CCONJ
fsr-3679	123	34	ignores	ignore	VERB
fsr-3679	123	35	the	the	DET
fsr-3679	123	36	riskiness	riskiness	NOUN
fsr-3679	123	37	associated	associate	VERB
fsr-3679	123	38	with	with	ADP
fsr-3679	123	39	the	the	DET
fsr-3679	123	40	estate	estate	NOUN
fsr-3679	123	41	plan	plan	NOUN
fsr-3679	123	42	.	.	PUNCT
fsr-3679	124	1	while	while	SCONJ
fsr-3679	124	2	a	a	DET
fsr-3679	124	3	present	present	ADJ
fsr-3679	124	4	value	value	NOUN
fsr-3679	124	5	analysis	analysis	NOUN
fsr-3679	124	6	(	(	PUNCT
fsr-3679	124	7	of	of	ADP
fsr-3679	124	8	the	the	DET
fsr-3679	124	9	future	future	ADJ
fsr-3679	124	10	taxes	taxis	NOUN
fsr-3679	124	11	saved	save	VERB
fsr-3679	124	12	or	or	CCONJ
fsr-3679	124	13	the	the	DET
fsr-3679	124	14	size	size	NOUN
fsr-3679	124	15	of	of	ADP
fsr-3679	124	16	the	the	DET
fsr-3679	124	17	inheritance	inheritance	NOUN
fsr-3679	124	18	)	)	PUNCT
fsr-3679	124	19	could	could	AUX
fsr-3679	124	20	be	be	AUX
fsr-3679	124	21	easily	easily	ADV
fsr-3679	124	22	incorporated	incorporate	VERB
fsr-3679	124	23	into	into	ADP
fsr-3679	124	24	traditional	traditional	ADJ
fsr-3679	124	25	estate	estate	NOUN
fsr-3679	124	26	planning	planning	NOUN
fsr-3679	124	27	,	,	PUNCT
fsr-3679	124	28	variance	variance	NOUN
fsr-3679	124	29	based	base	VERB
fsr-3679	124	30	risk	risk	NOUN
fsr-3679	124	31	analysis	analysis	NOUN
fsr-3679	124	32	can	can	AUX
fsr-3679	124	33	not	not	PART
fsr-3679	124	34	,	,	PUNCT
fsr-3679	124	35	and	and	CCONJ
fsr-3679	124	36	to	to	PART
fsr-3679	124	37	ignore	ignore	VERB
fsr-3679	124	38	variance	variance	NOUN
fsr-3679	124	39	based	base	VERB
fsr-3679	124	40	riskiness	riskiness	NOUN
fsr-3679	124	41	is	be	AUX
fsr-3679	124	42	to	to	PART
fsr-3679	124	43	implicitly	implicitly	ADV
fsr-3679	124	44	ignore	ignore	VERB
fsr-3679	124	45	markowitz	markowitz	PROPN
fsr-3679	124	46	.	.	PUNCT
fsr-3679	125	1	in	in	ADP
fsr-3679	125	2	his	his	PRON
fsr-3679	125	3	classic	classic	ADJ
fsr-3679	125	4	article	article	NOUN
fsr-3679	125	5	on	on	ADP
fsr-3679	125	6	“	"	PUNCT
fsr-3679	125	7	portfolio	portfolio	NOUN
fsr-3679	125	8	selection	selection	NOUN
fsr-3679	125	9	,	,	PUNCT
fsr-3679	125	10	”	"	PUNCT
fsr-3679	125	11	markowitz	markowitz	PROPN
fsr-3679	125	12	(	(	PUNCT
fsr-3679	125	13	1952	1952	NUM
fsr-3679	125	14	)	)	PUNCT
fsr-3679	125	15	stated	state	VERB
fsr-3679	125	16	“	"	PUNCT
fsr-3679	125	17	we	we	PRON
fsr-3679	125	18	saw	see	VERB
fsr-3679	125	19	that	that	SCONJ
fsr-3679	125	20	the	the	DET
fsr-3679	125	21	expected	expect	VERB
fsr-3679	125	22	returns	return	NOUN
fsr-3679	125	23	or	or	CCONJ
fsr-3679	125	24	anticipated	anticipate	VERB
fsr-3679	125	25	returns	return	NOUN
fsr-3679	125	26	rule	rule	NOUN
fsr-3679	125	27	is	be	AUX
fsr-3679	125	28	inadequate	inadequate	ADJ
fsr-3679	125	29	.	.	PUNCT
fsr-3679	126	1	let	let	VERB
fsr-3679	126	2	us	we	PRON
fsr-3679	126	3	now	now	ADV
fsr-3679	126	4	consider	consider	VERB
fsr-3679	126	5	the	the	DET
fsr-3679	126	6	expected	expected	ADJ
fsr-3679	126	7	returns	return	NOUN
fsr-3679	126	8	-	-	PUNCT
fsr-3679	126	9	variance	variance	NOUN
fsr-3679	126	10	of	of	ADP
fsr-3679	126	11	returns	return	NOUN
fsr-3679	126	12	(	(	PUNCT
fsr-3679	126	13	e	e	NOUN
fsr-3679	126	14	-	-	NOUN
fsr-3679	126	15	v	v	NOUN
fsr-3679	126	16	)	)	PUNCT
fsr-3679	126	17	rule	rule	NOUN
fsr-3679	126	18	.	.	PUNCT
fsr-3679	126	19	”	"	PUNCT
fsr-3679	127	1	choosing	choose	VERB
fsr-3679	127	2	an	an	DET
fsr-3679	127	3	estate	estate	NOUN
fsr-3679	127	4	plan	plan	NOUN
fsr-3679	127	5	simply	simply	ADV
fsr-3679	127	6	because	because	SCONJ
fsr-3679	127	7	it	it	PRON
fsr-3679	127	8	has	have	VERB
fsr-3679	127	9	the	the	DET
fsr-3679	127	10	largest	large	ADJ
fsr-3679	127	11	tax	tax	NOUN
fsr-3679	127	12	savings	saving	NOUN
fsr-3679	127	13	(	(	PUNCT
fsr-3679	127	14	like	like	ADP
fsr-3679	127	15	choosing	choose	VERB
fsr-3679	127	16	a	a	DET
fsr-3679	127	17	security	security	NOUN
fsr-3679	127	18	with	with	ADP
fsr-3679	127	19	the	the	DET
fsr-3679	127	20	highest	high	ADJ
fsr-3679	127	21	expected	expect	VERB
fsr-3679	127	22	return	return	NOUN
fsr-3679	127	23	)	)	PUNCT
fsr-3679	127	24	without	without	ADP
fsr-3679	127	25	investigating	investigate	VERB
fsr-3679	127	26	the	the	DET
fsr-3679	127	27	variance	variance	NOUN
fsr-3679	127	28	associated	associate	VERB
fsr-3679	127	29	with	with	ADP
fsr-3679	127	30	that	that	DET
fsr-3679	127	31	estate	estate	NOUN
fsr-3679	127	32	plan	plan	NOUN
fsr-3679	127	33	(	(	PUNCT
fsr-3679	127	34	security	security	NOUN
fsr-3679	127	35	)	)	PUNCT
fsr-3679	127	36	is	be	AUX
fsr-3679	127	37	inconsistent	inconsistent	ADJ
fsr-3679	127	38	with	with	ADP
fsr-3679	127	39	modern	modern	ADJ
fsr-3679	127	40	portfolio	portfolio	NOUN
fsr-3679	127	41	theory	theory	NOUN
fsr-3679	127	42	.	.	PUNCT
fsr-3679	128	1	as	as	SCONJ
fsr-3679	128	2	markowitz	markowitz	PROPN
fsr-3679	128	3	(	(	PUNCT
fsr-3679	128	4	1952	1952	NUM
fsr-3679	128	5	)	)	PUNCT
fsr-3679	128	6	closed	close	VERB
fsr-3679	128	7	his	his	PRON
fsr-3679	128	8	classic	classic	ADJ
fsr-3679	128	9	article	article	NOUN
fsr-3679	128	10	,	,	PUNCT
fsr-3679	128	11	he	he	PRON
fsr-3679	128	12	stated	state	VERB
fsr-3679	128	13	“	"	PUNCT
fsr-3679	128	14	i	i	PRON
fsr-3679	128	15	believe	believe	VERB
fsr-3679	128	16	that	that	SCONJ
fsr-3679	128	17	what	what	PRON
fsr-3679	128	18	is	be	AUX
fsr-3679	128	19	needed	need	VERB
fsr-3679	128	20	is	be	AUX
fsr-3679	128	21	essentially	essentially	ADV
fsr-3679	128	22	a	a	DET
fsr-3679	128	23	‘	'	PUNCT
fsr-3679	128	24	probabilistic	probabilistic	ADJ
fsr-3679	128	25	’	'	PUNCT
fsr-3679	128	26	reformulation	reformulation	NOUN
fsr-3679	128	27	of	of	ADP
fsr-3679	128	28	security	security	NOUN
fsr-3679	128	29	analysis	analysis	NOUN
fsr-3679	128	30	.	.	PUNCT
fsr-3679	129	1	i	i	PRON
fsr-3679	129	2	will	will	AUX
fsr-3679	129	3	not	not	PART
fsr-3679	129	4	pursue	pursue	VERB
fsr-3679	129	5	this	this	DET
fsr-3679	129	6	subject	subject	NOUN
fsr-3679	129	7	here	here	ADV
fsr-3679	129	8	,	,	PUNCT
fsr-3679	129	9	for	for	SCONJ
fsr-3679	129	10	this	this	PRON
fsr-3679	129	11	is	be	AUX
fsr-3679	129	12	‘	'	PUNCT
fsr-3679	129	13	another	another	DET
fsr-3679	129	14	story	story	NOUN
fsr-3679	129	15	.	.	PUNCT
fsr-3679	129	16	’	'	PUNCT
fsr-3679	130	1	it	it	PRON
fsr-3679	130	2	is	be	AUX
fsr-3679	130	3	a	a	DET
fsr-3679	130	4	story	story	NOUN
fsr-3679	130	5	of	of	ADP
fsr-3679	130	6	which	which	PRON
fsr-3679	130	7	i	i	PRON
fsr-3679	130	8	have	have	AUX
fsr-3679	130	9	read	read	VERB
fsr-3679	130	10	only	only	ADV
fsr-3679	130	11	the	the	DET
fsr-3679	130	12	first	first	ADJ
fsr-3679	130	13	page	page	NOUN
fsr-3679	130	14	of	of	ADP
fsr-3679	130	15	the	the	DET
fsr-3679	130	16	first	first	ADJ
fsr-3679	130	17	chapter	chapter	NOUN
fsr-3679	130	18	.	.	PUNCT
fsr-3679	130	19	”	"	PUNCT
fsr-3679	131	1	as	as	SCONJ
fsr-3679	131	2	defined	define	VERB
fsr-3679	131	3	in	in	ADP
fsr-3679	131	4	this	this	DET
fsr-3679	131	5	paper	paper	NOUN
fsr-3679	131	6	,	,	PUNCT
fsr-3679	131	7	probabilistic	probabilistic	ADJ
fsr-3679	131	8	estate	estate	NOUN
fsr-3679	131	9	planning	planning	NOUN
fsr-3679	131	10	permits	permit	VERB
fsr-3679	131	11	modern	modern	ADJ
fsr-3679	131	12	portfolio	portfolio	NOUN
fsr-3679	131	13	theory	theory	NOUN
fsr-3679	131	14	(	(	PUNCT
fsr-3679	131	15	mean	mean	ADJ
fsr-3679	131	16	,	,	PUNCT
fsr-3679	131	17	variance	variance	NOUN
fsr-3679	131	18	tradeoffs	tradeoff	NOUN
fsr-3679	131	19	)	)	PUNCT
fsr-3679	131	20	to	to	PART
fsr-3679	131	21	be	be	AUX
fsr-3679	131	22	used	use	VERB
fsr-3679	131	23	in	in	ADP
fsr-3679	131	24	selecting	select	VERB
fsr-3679	131	25	an	an	DET
fsr-3679	131	26	optimal	optimal	ADJ
fsr-3679	131	27	estate	estate	NOUN
fsr-3679	131	28	plan	plan	NOUN
fsr-3679	131	29	,	,	PUNCT
fsr-3679	131	30	and	and	CCONJ
fsr-3679	131	31	presents	present	NOUN
fsr-3679	131	32	,	,	PUNCT
fsr-3679	131	33	in	in	ADP
fsr-3679	131	34	this	this	DET
fsr-3679	131	35	author	author	NOUN
fsr-3679	131	36	’s	’s	PART
fsr-3679	131	37	opinion	opinion	NOUN
fsr-3679	131	38	,	,	PUNCT
fsr-3679	131	39	the	the	DET
fsr-3679	131	40	first	first	ADJ
fsr-3679	131	41	page	page	NOUN
fsr-3679	131	42	in	in	ADP
fsr-3679	131	43	the	the	DET
fsr-3679	131	44	first	first	ADJ
fsr-3679	131	45	chapter	chapter	NOUN
fsr-3679	131	46	of	of	ADP
fsr-3679	131	47	the	the	DET
fsr-3679	131	48	reformulation	reformulation	NOUN
fsr-3679	131	49	of	of	ADP
fsr-3679	131	50	traditional	traditional	ADJ
fsr-3679	131	51	estate	estate	NOUN
fsr-3679	131	52	planning	planning	NOUN
fsr-3679	131	53	.	.	PUNCT
fsr-3679	132	1	thedisadvantagesofprobabilisticestateplanning	thedisadvantagesofprobabilisticestateplanne	VERB
fsr-3679	132	2	the	the	DET
fsr-3679	132	3	primary	primary	ADJ
fsr-3679	132	4	disadvantages	disadvantage	NOUN
fsr-3679	132	5	of	of	ADP
fsr-3679	132	6	this	this	DET
fsr-3679	132	7	approach	approach	NOUN
fsr-3679	132	8	are	be	AUX
fsr-3679	132	9	two	two	NUM
fsr-3679	132	10	:	:	PUNCT
fsr-3679	132	11	computational	computational	ADJ
fsr-3679	132	12	complex	complex	ADJ
fsr-3679	132	13	ity	ity	NOUN
fsr-3679	132	14	and	and	CCONJ
fsr-3679	132	15	the	the	DET
fsr-3679	132	16	choice	choice	NOUN
fsr-3679	132	17	of	of	ADP
fsr-3679	132	18	the	the	DET
fsr-3679	132	19	appropriate	appropriate	ADJ
fsr-3679	132	20	discount	discount	NOUN
fsr-3679	132	21	rate	rate	NOUN
fsr-3679	132	22	for	for	ADP
fsr-3679	132	23	computing	compute	VERB
fsr-3679	132	24	present	present	ADJ
fsr-3679	132	25	values	value	NOUN
fsr-3679	132	26	.	.	PUNCT
fsr-3679	133	1	while	while	SCONJ
fsr-3679	133	2	the	the	DET
fsr-3679	133	3	logic	logic	NOUN
fsr-3679	133	4	underlying	underlie	VERB
fsr-3679	133	5	the	the	DET
fsr-3679	133	6	computations	computation	NOUN
fsr-3679	133	7	demanded	demand	VERB
fsr-3679	133	8	by	by	ADP
fsr-3679	133	9	probabilistic	probabilistic	ADJ
fsr-3679	133	10	estate	estate	NOUN
fsr-3679	133	11	planning	planning	NOUN
fsr-3679	133	12	is	be	AUX
fsr-3679	133	13	not	not	PART
fsr-3679	133	14	particularly	particularly	ADV
fsr-3679	133	15	complex	complex	ADJ
fsr-3679	133	16	,	,	PUNCT
fsr-3679	133	17	the	the	DET
fsr-3679	133	18	computer	computer	NOUN
fsr-3679	133	19	program	program	NOUN
fsr-3679	133	20	required	require	VERB
fsr-3679	133	21	to	to	PART
fsr-3679	133	22	execute	execute	VERB
fsr-3679	133	23	that	that	DET
fsr-3679	133	24	logic	logic	NOUN
fsr-3679	133	25	is	be	AUX
fsr-3679	133	26	both	both	PRON
fsr-3679	133	27	complex	complex	ADJ
fsr-3679	133	28	and	and	CCONJ
fsr-3679	133	29	lengthy	lengthy	ADJ
fsr-3679	133	30	.	.	PUNCT
fsr-3679	134	1	for	for	ADP
fsr-3679	134	2	the	the	DET
fsr-3679	134	3	simple	simple	ADJ
fsr-3679	134	4	two	two	NUM
fsr-3679	134	5	estate	estate	NOUN
fsr-3679	134	6	plan	plan	NOUN
fsr-3679	134	7	analysis	analysis	NOUN
fsr-3679	134	8	(	(	PUNCT
fsr-3679	134	9	status	status	NOUN
fsr-3679	134	10	quo	quo	NOUN
fsr-3679	134	11	and	and	CCONJ
fsr-3679	134	12	a	a	DET
fsr-3679	134	13	single	single	ADJ
fsr-3679	134	14	change	change	NOUN
fsr-3679	134	15	from	from	ADP
fsr-3679	134	16	status	status	NOUN
fsr-3679	134	17	quo	quo	NOUN
fsr-3679	134	18	)	)	PUNCT
fsr-3679	134	19	that	that	PRON
fsr-3679	134	20	was	be	AUX
fsr-3679	134	21	presented	present	VERB
fsr-3679	134	22	at	at	ADP
fsr-3679	134	23	the	the	DET
fsr-3679	134	24	second	second	ADJ
fsr-3679	134	25	annual	annual	ADJ
fsr-3679	134	26	probabilistic	probabilistic	ADJ
fsr-3679	134	27	estate	estate	NOUN
fsr-3679	134	28	planning	plan	VERB
fsr-3679	134	29	151	151	NUM
fsr-3679	134	30	meeting	meeting	NOUN
fsr-3679	134	31	of	of	ADP
fsr-3679	134	32	the	the	DET
fsr-3679	134	33	academy	academy	NOUN
fsr-3679	134	34	of	of	ADP
fsr-3679	134	35	financial	financial	ADJ
fsr-3679	134	36	services	service	NOUN
fsr-3679	134	37	in	in	ADP
fsr-3679	134	38	new	new	PROPN
fsr-3679	134	39	orleans	orleans	PROPN
fsr-3679	134	40	in	in	ADP
fsr-3679	134	41	the	the	DET
fsr-3679	134	42	fall	fall	NOUN
fsr-3679	134	43	of	of	ADP
fsr-3679	134	44	1988	1988	NUM
fsr-3679	134	45	,	,	PUNCT
fsr-3679	134	46	1000	1000	NUM
fsr-3679	134	47	lines	line	NOUN
fsr-3679	134	48	of	of	ADP
fsr-3679	134	49	basic	basic	ADJ
fsr-3679	134	50	code	code	NOUN
fsr-3679	134	51	were	be	AUX
fsr-3679	134	52	required	require	VERB
fsr-3679	134	53	.	.	PUNCT
fsr-3679	135	1	for	for	ADP
fsr-3679	135	2	the	the	DET
fsr-3679	135	3	analysis	analysis	NOUN
fsr-3679	135	4	which	which	PRON
fsr-3679	135	5	follows	follow	VERB
fsr-3679	135	6	this	this	DET
fsr-3679	135	7	section	section	NOUN
fsr-3679	135	8	,	,	PUNCT
fsr-3679	135	9	500	500	NUM
fsr-3679	135	10	more	more	ADJ
fsr-3679	135	11	lines	line	NOUN
fsr-3679	135	12	of	of	ADP
fsr-3679	135	13	code	code	NOUN
fsr-3679	135	14	were	be	AUX
fsr-3679	135	15	added	add	VERB
fsr-3679	135	16	.	.	PUNCT
fsr-3679	136	1	the	the	DET
fsr-3679	136	2	problem	problem	NOUN
fsr-3679	136	3	of	of	ADP
fsr-3679	136	4	computational	computational	ADJ
fsr-3679	136	5	complexity	complexity	NOUN
fsr-3679	136	6	pales	pale	NOUN
fsr-3679	136	7	when	when	SCONJ
fsr-3679	136	8	compared	compare	VERB
fsr-3679	136	9	to	to	ADP
fsr-3679	136	10	the	the	DET
fsr-3679	136	11	choos	choos	PROPN
fsr-3679	136	12	ing	ing	NOUN
fsr-3679	136	13	of	of	ADP
fsr-3679	136	14	the	the	DET
fsr-3679	136	15	appropriate	appropriate	ADJ
fsr-3679	136	16	discount	discount	NOUN
fsr-3679	136	17	rate	rate	NOUN
fsr-3679	136	18	.	.	PUNCT
fsr-3679	137	1	an	an	DET
fsr-3679	137	2	expenditure	expenditure	NOUN
fsr-3679	137	3	of	of	ADP
fsr-3679	137	4	hard	hard	ADJ
fsr-3679	137	5	work	work	NOUN
fsr-3679	137	6	can	can	AUX
fsr-3679	137	7	solve	solve	VERB
fsr-3679	137	8	the	the	DET
fsr-3679	137	9	programming	programming	NOUN
fsr-3679	137	10	problem	problem	NOUN
fsr-3679	137	11	;	;	PUNCT
fsr-3679	137	12	the	the	DET
fsr-3679	137	13	conceptual	conceptual	ADJ
fsr-3679	137	14	problems	problem	NOUN
fsr-3679	137	15	underlying	underlie	VERB
fsr-3679	137	16	the	the	DET
fsr-3679	137	17	choice	choice	NOUN
fsr-3679	137	18	of	of	ADP
fsr-3679	137	19	the	the	DET
fsr-3679	137	20	appropriate	appropriate	ADJ
fsr-3679	137	21	discount	discount	NOUN
fsr-3679	137	22	rate	rate	NOUN
fsr-3679	137	23	could	could	AUX
fsr-3679	137	24	keep	keep	VERB
fsr-3679	137	25	a	a	DET
fsr-3679	137	26	financial	financial	ADJ
fsr-3679	137	27	philosopher	philosopher	NOUN
fsr-3679	137	28	in	in	ADP
fsr-3679	137	29	deep	deep	ADJ
fsr-3679	137	30	thought	thought	NOUN
fsr-3679	137	31	for	for	ADP
fsr-3679	137	32	the	the	DET
fsr-3679	137	33	remainder	remainder	NOUN
fsr-3679	137	34	of	of	ADP
fsr-3679	137	35	his	his	PRON
fsr-3679	137	36	/	/	SYM
fsr-3679	137	37	her	her	PRON
fsr-3679	137	38	lifetime	lifetime	NOUN
fsr-3679	137	39	.	.	PUNCT
fsr-3679	138	1	is	be	AUX
fsr-3679	138	2	the	the	DET
fsr-3679	138	3	proper	proper	ADJ
fsr-3679	138	4	rate	rate	NOUN
fsr-3679	138	5	used	use	VERB
fsr-3679	138	6	in	in	ADP
fsr-3679	138	7	discounting	discount	VERB
fsr-3679	138	8	the	the	DET
fsr-3679	138	9	expected	expect	VERB
fsr-3679	138	10	inflation	inflation	NOUN
fsr-3679	138	11	rate	rate	NOUN
fsr-3679	138	12	,	,	PUNCT
fsr-3679	138	13	the	the	DET
fsr-3679	138	14	time	time	NOUN
fsr-3679	138	15	preference	preference	NOUN
fsr-3679	138	16	rate	rate	NOUN
fsr-3679	138	17	of	of	ADP
fsr-3679	138	18	the	the	DET
fsr-3679	138	19	beneficiary	beneficiary	NOUN
fsr-3679	138	20	,	,	PUNCT
fsr-3679	138	21	or	or	CCONJ
fsr-3679	138	22	the	the	DET
fsr-3679	138	23	long	long	ADJ
fsr-3679	138	24	term	term	NOUN
fsr-3679	138	25	u.s	u.s	PROPN
fsr-3679	138	26	.	.	PROPN
fsr-3679	138	27	treasury	treasury	PROPN
fsr-3679	138	28	bond	bond	NOUN
fsr-3679	138	29	rate	rate	NOUN
fsr-3679	138	30	?	?	PUNCT
fsr-3679	139	1	what	what	DET
fsr-3679	139	2	adjustment	adjustment	NOUN
fsr-3679	139	3	should	should	AUX
fsr-3679	139	4	be	be	AUX
fsr-3679	139	5	made	make	VERB
fsr-3679	139	6	when	when	SCONJ
fsr-3679	139	7	different	different	ADJ
fsr-3679	139	8	asset	asset	NOUN
fsr-3679	139	9	/	/	SYM
fsr-3679	139	10	liability	liability	NOUN
fsr-3679	139	11	combinations	combination	NOUN
fsr-3679	139	12	or	or	CCONJ
fsr-3679	139	13	estate	estate	NOUN
fsr-3679	139	14	plans	plan	NOUN
fsr-3679	139	15	have	have	VERB
fsr-3679	139	16	different	different	ADJ
fsr-3679	139	17	levels	level	NOUN
fsr-3679	139	18	of	of	ADP
fsr-3679	139	19	risk	risk	NOUN
fsr-3679	139	20	?	?	PUNCT
fsr-3679	140	1	the	the	DET
fsr-3679	140	2	inability	inability	NOUN
fsr-3679	140	3	of	of	ADP
fsr-3679	140	4	this	this	DET
fsr-3679	140	5	author	author	NOUN
fsr-3679	140	6	to	to	PART
fsr-3679	140	7	unequivocally	unequivocally	ADV
fsr-3679	140	8	answer	answer	VERB
fsr-3679	140	9	these	these	DET
fsr-3679	140	10	questions	question	NOUN
fsr-3679	140	11	does	do	AUX
fsr-3679	140	12	not	not	PART
fsr-3679	140	13	invalidate	invalidate	VERB
fsr-3679	140	14	the	the	DET
fsr-3679	140	15	probabilistic	probabilistic	ADJ
fsr-3679	140	16	estate	estate	NOUN
fsr-3679	140	17	planning	planning	NOUN
fsr-3679	140	18	model	model	NOUN
fsr-3679	140	19	,	,	PUNCT
fsr-3679	140	20	but	but	CCONJ
fsr-3679	140	21	in	in	ADP
fsr-3679	140	22	practical	practical	ADJ
fsr-3679	140	23	applications	application	NOUN
fsr-3679	140	24	these	these	DET
fsr-3679	140	25	questions	question	NOUN
fsr-3679	140	26	must	must	AUX
fsr-3679	140	27	be	be	AUX
fsr-3679	140	28	addressed	address	VERB
fsr-3679	140	29	and	and	CCONJ
fsr-3679	140	30	answered	answer	VERB
fsr-3679	140	31	.	.	PUNCT
fsr-3679	141	1	since	since	SCONJ
fsr-3679	141	2	the	the	DET
fsr-3679	141	3	goal	goal	NOUN
fsr-3679	141	4	of	of	ADP
fsr-3679	141	5	probabilistic	probabilistic	ADJ
fsr-3679	141	6	estate	estate	NOUN
fsr-3679	141	7	planning	planning	NOUN
fsr-3679	141	8	is	be	AUX
fsr-3679	141	9	to	to	PART
fsr-3679	141	10	maximize	maximize	VERB
fsr-3679	141	11	the	the	DET
fsr-3679	141	12	net	net	ADJ
fsr-3679	141	13	present	present	ADJ
fsr-3679	141	14	value	value	NOUN
fsr-3679	141	15	of	of	ADP
fsr-3679	141	16	the	the	DET
fsr-3679	141	17	after	after	ADP
fsr-3679	141	18	-	-	PUNCT
fsr-3679	141	19	tax	tax	NOUN
fsr-3679	141	20	estate	estate	NOUN
fsr-3679	141	21	passing	pass	VERB
fsr-3679	141	22	to	to	ADP
fsr-3679	141	23	the	the	DET
fsr-3679	141	24	heir(s	heir(s	NOUN
fsr-3679	141	25	)	)	PUNCT
fsr-3679	141	26	,	,	PUNCT
fsr-3679	141	27	perhaps	perhaps	ADV
fsr-3679	141	28	the	the	DET
fsr-3679	141	29	most	most	ADV
fsr-3679	141	30	logical	logical	ADJ
fsr-3679	141	31	choice	choice	NOUN
fsr-3679	141	32	of	of	ADP
fsr-3679	141	33	discount	discount	NOUN
fsr-3679	141	34	rates	rate	NOUN
fsr-3679	141	35	is	be	AUX
fsr-3679	141	36	the	the	DET
fsr-3679	141	37	time	time	NOUN
fsr-3679	141	38	preference	preference	NOUN
fsr-3679	141	39	rate	rate	NOUN
fsr-3679	141	40	of	of	ADP
fsr-3679	141	41	the	the	DET
fsr-3679	141	42	heir(s	heir(s	NOUN
fsr-3679	141	43	)	)	PUNCT
fsr-3679	141	44	of	of	ADP
fsr-3679	141	45	the	the	DET
fsr-3679	141	46	estate	estate	NOUN
fsr-3679	141	47	.	.	PUNCT
fsr-3679	142	1	acomparisonoftraditionalandprobabilistic	acomparisonoftraditionalandprobabilistic	ADJ
fsr-3679	142	2	estate	estate	NOUN
fsr-3679	142	3	planning	planning	NOUN
fsr-3679	142	4	assume	assume	VERB
fsr-3679	142	5	that	that	SCONJ
fsr-3679	142	6	a	a	DET
fsr-3679	142	7	couple	couple	NOUN
fsr-3679	142	8	,	,	PUNCT
fsr-3679	142	9	both	both	DET
fsr-3679	142	10	age	age	NOUN
fsr-3679	142	11	60	60	NUM
fsr-3679	142	12	,	,	PUNCT
fsr-3679	142	13	have	have	VERB
fsr-3679	142	14	a	a	DET
fsr-3679	142	15	$	$	SYM
fsr-3679	142	16	2,000,000	2,000,000	NUM
fsr-3679	142	17	estate	estate	NOUN
fsr-3679	142	18	.	.	PUNCT
fsr-3679	143	1	assume	assume	VERB
fsr-3679	143	2	that	that	SCONJ
fsr-3679	143	3	$	$	SYM
fsr-3679	143	4	1	1	NUM
fsr-3679	143	5	$	$	SYM
fsr-3679	143	6	00,000	00,000	NUM
fsr-3679	143	7	is	be	AUX
fsr-3679	143	8	invested	invest	VERB
fsr-3679	143	9	in	in	ADP
fsr-3679	143	10	husband	husband	NOUN
fsr-3679	143	11	owned	own	VERB
fsr-3679	143	12	real	real	ADJ
fsr-3679	143	13	estate	estate	NOUN
fsr-3679	143	14	which	which	PRON
fsr-3679	143	15	is	be	AUX
fsr-3679	143	16	appreciating	appreciate	VERB
fsr-3679	143	17	at	at	ADP
fsr-3679	143	18	7	7	NUM
fsr-3679	143	19	%	%	NOUN
fsr-3679	143	20	per	per	ADP
fsr-3679	143	21	year	year	NOUN
fsr-3679	143	22	and	and	CCONJ
fsr-3679	143	23	that	that	SCONJ
fsr-3679	143	24	$	$	SYM
fsr-3679	143	25	1	1	NUM
fsr-3679	143	26	,	,	PUNCT
fsr-3679	143	27	ooo	ooo	INTJ
fsr-3679	143	28	,	,	PUNCT
fsr-3679	143	29	ooo	ooo	INTJ
fsr-3679	143	30	is	be	AUX
fsr-3679	143	31	invested	invest	VERB
fsr-3679	143	32	in	in	ADP
fsr-3679	143	33	wife	wife	NOUN
fsr-3679	143	34	owned	own	VERB
fsr-3679	143	35	bonds	bond	NOUN
fsr-3679	143	36	paying	pay	VERB
fsr-3679	143	37	9	9	NUM
fsr-3679	143	38	%	%	NOUN
fsr-3679	143	39	(	(	PUNCT
fsr-3679	143	40	taxable	taxable	ADJ
fsr-3679	143	41	at	at	ADP
fsr-3679	143	42	a	a	DET
fsr-3679	143	43	constant	constant	ADJ
fsr-3679	143	44	28	28	NUM
fsr-3679	143	45	%	%	NOUN
fsr-3679	143	46	)	)	PUNCT
fsr-3679	143	47	per	per	ADP
fsr-3679	143	48	year	year	NOUN
fsr-3679	143	49	.	.	PUNCT
fsr-3679	144	1	assume	assume	VERB
fsr-3679	144	2	that	that	SCONJ
fsr-3679	144	3	the	the	DET
fsr-3679	144	4	estate	estate	NOUN
fsr-3679	144	5	has	have	VERB
fsr-3679	144	6	no	no	DET
fsr-3679	144	7	debts	debt	NOUN
fsr-3679	144	8	.	.	PUNCT
fsr-3679	145	1	assume	assume	VERB
fsr-3679	145	2	their	their	PRON
fsr-3679	145	3	wills	will	NOUN
fsr-3679	145	4	are	be	AUX
fsr-3679	145	5	spouse	spouse	NOUN
fsr-3679	145	6	to	to	PART
fsr-3679	145	7	spouse	spouse	NOUN
fsr-3679	145	8	,	,	PUNCT
fsr-3679	145	9	remainder	remainder	NOUN
fsr-3679	145	10	to	to	ADP
fsr-3679	145	11	child	child	NOUN
fsr-3679	145	12	.	.	PUNCT
fsr-3679	146	1	assume	assume	VERB
fsr-3679	146	2	that	that	SCONJ
fsr-3679	146	3	the	the	DET
fsr-3679	146	4	couple	couple	NOUN
fsr-3679	146	5	has	have	VERB
fsr-3679	146	6	a	a	DET
fsr-3679	146	7	single	single	ADJ
fsr-3679	146	8	child	child	NOUN
fsr-3679	146	9	.	.	PUNCT
fsr-3679	147	1	assume	assume	VERB
fsr-3679	147	2	that	that	SCONJ
fsr-3679	147	3	the	the	DET
fsr-3679	147	4	couple	couple	NOUN
fsr-3679	147	5	lives	live	VERB
fsr-3679	147	6	in	in	ADP
fsr-3679	147	7	wisconsin	wisconsin	PROPN
fsr-3679	147	8	.	.	PUNCT
fsr-3679	148	1	assume	assume	VERB
fsr-3679	148	2	that	that	SCONJ
fsr-3679	148	3	the	the	DET
fsr-3679	148	4	child	child	NOUN
fsr-3679	148	5	has	have	VERB
fsr-3679	148	6	a	a	DET
fsr-3679	148	7	time	time	NOUN
fsr-3679	148	8	preference	preference	NOUN
fsr-3679	148	9	for	for	ADP
fsr-3679	148	10	money	money	NOUN
fsr-3679	148	11	of	of	ADP
fsr-3679	148	12	5	5	NUM
fsr-3679	148	13	%	%	NOUN
fsr-3679	148	14	.	.	PUNCT
fsr-3679	149	1	figure	figure	NOUN
fsr-3679	149	2	2	2	NUM
fsr-3679	149	3	depicts	depict	VERB
fsr-3679	149	4	the	the	DET
fsr-3679	149	5	traditional	traditional	ADJ
fsr-3679	149	6	estate	estate	NOUN
fsr-3679	149	7	planning	planning	NOUN
fsr-3679	149	8	analysis	analysis	NOUN
fsr-3679	149	9	for	for	ADP
fsr-3679	149	10	the	the	DET
fsr-3679	149	11	above	above	ADJ
fsr-3679	149	12	couple	couple	NOUN
fsr-3679	149	13	and	and	CCONJ
fsr-3679	149	14	their	their	PRON
fsr-3679	149	15	child	child	NOUN
fsr-3679	149	16	.	.	PUNCT
fsr-3679	150	1	the	the	DET
fsr-3679	150	2	husband	husband	NOUN
fsr-3679	150	3	is	be	AUX
fsr-3679	150	4	assumed	assume	VERB
fsr-3679	150	5	to	to	PART
fsr-3679	150	6	die	die	VERB
fsr-3679	150	7	at	at	ADP
fsr-3679	150	8	age	age	NOUN
fsr-3679	150	9	78	78	NUM
fsr-3679	150	10	,	,	PUNCT
fsr-3679	150	11	his	his	PRON
fsr-3679	150	12	wife	wife	NOUN
fsr-3679	150	13	at	at	ADP
fsr-3679	150	14	age	age	NOUN
fsr-3679	150	15	83	83	NUM
fsr-3679	150	16	(	(	PUNCT
fsr-3679	150	17	their	their	PRON
fsr-3679	150	18	1984	1984	NUM
fsr-3679	150	19	u.s	u.s	PROPN
fsr-3679	150	20	.	.	PROPN
fsr-3679	150	21	life	life	NOUN
fsr-3679	150	22	table	table	NOUN
fsr-3679	150	23	life	life	NOUN
fsr-3679	150	24	expectancies	expectancy	NOUN
fsr-3679	150	25	,	,	PUNCT
fsr-3679	150	26	rounded	round	VERB
fsr-3679	150	27	to	to	ADP
fsr-3679	150	28	the	the	DET
fsr-3679	150	29	nearest	near	ADJ
fsr-3679	150	30	integer	integer	NOUN
fsr-3679	150	31	)	)	PUNCT
fsr-3679	150	32	.	.	PUNCT
fsr-3679	151	1	wisconsin	wisconsin	PROPN
fsr-3679	151	2	,	,	PUNCT
fsr-3679	151	3	like	like	ADP
fsr-3679	151	4	many	many	ADJ
fsr-3679	151	5	states	state	NOUN
fsr-3679	151	6	,	,	PUNCT
fsr-3679	151	7	provides	provide	VERB
fsr-3679	151	8	for	for	ADP
fsr-3679	151	9	an	an	DET
fsr-3679	151	10	estate	estate	NOUN
fsr-3679	151	11	tax	tax	NOUN
fsr-3679	151	12	equal	equal	ADJ
fsr-3679	151	13	in	in	ADP
fsr-3679	151	14	amount	amount	NOUN
fsr-3679	151	15	to	to	ADP
fsr-3679	151	16	the	the	DET
fsr-3679	151	17	allowable	allowable	ADJ
fsr-3679	151	18	federal	federal	ADJ
fsr-3679	151	19	estate	estate	NOUN
fsr-3679	151	20	state	state	NOUN
fsr-3679	151	21	death	death	NOUN
fsr-3679	151	22	tax	tax	NOUN
fsr-3679	151	23	credit	credit	NOUN
fsr-3679	151	24	.	.	PUNCT
fsr-3679	152	1	since	since	SCONJ
fsr-3679	152	2	that	that	DET
fsr-3679	152	3	tax	tax	NOUN
fsr-3679	152	4	has	have	VERB
fsr-3679	152	5	no	no	DET
fsr-3679	152	6	real	real	ADJ
fsr-3679	152	7	cost	cost	NOUN
fsr-3679	152	8	to	to	ADP
fsr-3679	152	9	the	the	DET
fsr-3679	152	10	heir	heir	NOUN
fsr-3679	152	11	(	(	PUNCT
fsr-3679	152	12	what	what	PRON
fsr-3679	152	13	the	the	DET
fsr-3679	152	14	federal	federal	ADJ
fsr-3679	152	15	government	government	NOUN
fsr-3679	152	16	loses	lose	VERB
fsr-3679	152	17	in	in	ADP
fsr-3679	152	18	tax	tax	NOUN
fsr-3679	152	19	revenue	revenue	NOUN
fsr-3679	152	20	is	be	AUX
fsr-3679	152	21	equal	equal	ADJ
fsr-3679	152	22	to	to	ADP
fsr-3679	152	23	that	that	PRON
fsr-3679	152	24	paid	pay	VERB
fsr-3679	152	25	to	to	ADP
fsr-3679	152	26	the	the	DET
fsr-3679	152	27	state	state	NOUN
fsr-3679	152	28	of	of	ADP
fsr-3679	152	29	wiscon	wiscon	PROPN
fsr-3679	152	30	sin	sin	PROPN
fsr-3679	152	31	)	)	PUNCT
fsr-3679	152	32	,	,	PUNCT
fsr-3679	152	33	only	only	ADV
fsr-3679	152	34	the	the	DET
fsr-3679	152	35	total	total	ADJ
fsr-3679	152	36	estate	estate	NOUN
fsr-3679	152	37	tax	tax	NOUN
fsr-3679	152	38	is	be	AUX
fsr-3679	152	39	shown	show	VERB
fsr-3679	152	40	in	in	ADP
fsr-3679	152	41	the	the	DET
fsr-3679	152	42	analysis	analysis	NOUN
fsr-3679	152	43	below	below	ADV
fsr-3679	152	44	and	and	CCONJ
fsr-3679	152	45	in	in	ADP
fsr-3679	152	46	all	all	DET
fsr-3679	152	47	subsequent	subsequent	ADJ
fsr-3679	152	48	analyses	analysis	NOUN
fsr-3679	152	49	.	.	PUNCT
fsr-3679	153	1	assume	assume	VERB
fsr-3679	153	2	that	that	SCONJ
fsr-3679	153	3	administration	administration	NOUN
fsr-3679	153	4	expenses	expense	NOUN
fsr-3679	153	5	are	be	AUX
fsr-3679	153	6	equal	equal	ADJ
fsr-3679	153	7	to	to	ADP
fsr-3679	153	8	5	5	NUM
fsr-3679	153	9	%	%	NOUN
fsr-3679	153	10	of	of	ADP
fsr-3679	153	11	the	the	DET
fsr-3679	153	12	gross	gross	ADJ
fsr-3679	153	13	estate	estate	NOUN
fsr-3679	153	14	.	.	PUNCT
fsr-3679	154	1	the	the	DET
fsr-3679	154	2	traditional	traditional	ADJ
fsr-3679	154	3	analysis	analysis	NOUN
fsr-3679	154	4	demonstrates	demonstrate	VERB
fsr-3679	154	5	that	that	SCONJ
fsr-3679	154	6	the	the	DET
fsr-3679	154	7	total	total	ADJ
fsr-3679	154	8	estate	estate	NOUN
fsr-3679	154	9	tax	tax	NOUN
fsr-3679	154	10	payable	payable	ADJ
fsr-3679	154	11	is	be	AUX
fsr-3679	154	12	$	$	SYM
fsr-3679	154	13	3,735,233	3,735,233	NUM
fsr-3679	154	14	,	,	PUNCT
fsr-3679	154	15	that	that	SCONJ
fsr-3679	154	16	the	the	DET
fsr-3679	154	17	net	net	NOUN
fsr-3679	154	18	to	to	ADP
fsr-3679	154	19	the	the	DET
fsr-3679	154	20	child	child	NOUN
fsr-3679	154	21	is	be	AUX
fsr-3679	154	22	$	$	SYM
fsr-3679	154	23	4,569,233	4,569,233	NUM
fsr-3679	154	24	.	.	PUNCT
fsr-3679	155	1	since	since	SCONJ
fsr-3679	155	2	that	that	DET
fsr-3679	155	3	tax	tax	NOUN
fsr-3679	155	4	is	be	AUX
fsr-3679	155	5	not	not	PART
fsr-3679	155	6	payable	payable	ADJ
fsr-3679	155	7	for	for	ADP
fsr-3679	155	8	23	23	NUM
fsr-3679	155	9	years	year	NOUN
fsr-3679	155	10	and	and	CCONJ
fsr-3679	155	11	the	the	DET
fsr-3679	155	12	net	net	NOUN
fsr-3679	155	13	to	to	ADP
fsr-3679	155	14	the	the	DET
fsr-3679	155	15	child	child	NOUN
fsr-3679	155	16	is	be	AUX
fsr-3679	155	17	not	not	PART
fsr-3679	155	18	receivable	receivable	ADJ
fsr-3679	155	19	for	for	ADP
fsr-3679	155	20	23	23	NUM
fsr-3679	155	21	years	year	NOUN
fsr-3679	155	22	,	,	PUNCT
fsr-3679	155	23	those	those	DET
fsr-3679	155	24	numbers	number	NOUN
fsr-3679	155	25	exaggerate	exaggerate	VERB
fsr-3679	155	26	both	both	DET
fsr-3679	155	27	the	the	DET
fsr-3679	155	28	inheritance	inheritance	NOUN
fsr-3679	155	29	of	of	ADP
fsr-3679	155	30	the	the	DET
fsr-3679	155	31	child	child	NOUN
fsr-3679	155	32	and	and	CCONJ
fsr-3679	155	33	the	the	DET
fsr-3679	155	34	total	total	ADJ
fsr-3679	155	35	estate	estate	NOUN
fsr-3679	155	36	tax	tax	NOUN
fsr-3679	155	37	on	on	ADP
fsr-3679	155	38	the	the	DET
fsr-3679	155	39	estate	estate	NOUN
fsr-3679	155	40	of	of	ADP
fsr-3679	155	41	the	the	DET
fsr-3679	155	42	mother	mother	NOUN
fsr-3679	155	43	.	.	PUNCT
fsr-3679	156	1	in	in	ADP
fsr-3679	156	2	traditional	traditional	ADJ
fsr-3679	156	3	analysis	analysis	NOUN
fsr-3679	156	4	,	,	PUNCT
fsr-3679	156	5	the	the	DET
fsr-3679	156	6	next	next	ADJ
fsr-3679	156	7	step	step	NOUN
fsr-3679	156	8	is	be	AUX
fsr-3679	156	9	usually	usually	ADV
fsr-3679	156	10	to	to	PART
fsr-3679	156	11	show	show	VERB
fsr-3679	156	12	how	how	SCONJ
fsr-3679	156	13	to	to	PART
fsr-3679	156	14	lower	lower	VERB
fsr-3679	156	15	the	the	DET
fsr-3679	156	16	total	total	ADJ
fsr-3679	156	17	estate	estate	NOUN
fsr-3679	156	18	tax	tax	NOUN
fsr-3679	156	19	.	.	PUNCT
fsr-3679	157	1	by	by	ADP
fsr-3679	157	2	changing	change	VERB
fsr-3679	157	3	the	the	DET
fsr-3679	157	4	wills	will	NOUN
fsr-3679	157	5	and	and	CCONJ
fsr-3679	157	6	using	use	VERB
fsr-3679	157	7	a	a	DET
fsr-3679	157	8	trust	trust	NOUN
fsr-3679	157	9	(	(	PUNCT
fsr-3679	157	10	which	which	PRON
fsr-3679	157	11	passes	pass	VERB
fsr-3679	157	12	legal	legal	ADJ
fsr-3679	157	13	title	title	NOUN
fsr-3679	157	14	)	)	PUNCT
fsr-3679	157	15	or	or	CCONJ
fsr-3679	157	16	152	152	NUM
fsr-3679	157	17	financial	financial	ADJ
fsr-3679	157	18	services	service	NOUN
fsr-3679	157	19	review	review	NOUN
fsr-3679	157	20	,	,	PUNCT
fsr-3679	157	21	l(2	l(2	PROPN
fsr-3679	157	22	)	)	PUNCT
fsr-3679	157	23	1991	1991	NUM
fsr-3679	157	24	spouse	spouse	NOUN
fsr-3679	157	25	to	to	PART
fsr-3679	157	26	spouse	spouse	NOUN
fsr-3679	157	27	,	,	PUNCT
fsr-3679	157	28	remainder	remainder	NOUN
fsr-3679	157	29	to	to	ADP
fsr-3679	157	30	child	child	NOUN
fsr-3679	157	31	gross	gross	ADJ
fsr-3679	157	32	estate	estate	NOUN
fsr-3679	157	33	of	of	ADP
fsr-3679	157	34	father	father	PROPN
fsr-3679	157	35	$	$	SYM
fsr-3679	157	36	3,379,932	3,379,932	NUM
fsr-3679	157	37	gross	gross	ADJ
fsr-3679	157	38	estate	estate	NOUN
fsr-3679	157	39	of	of	ADP
fsr-3679	157	40	mother	mother	NOUN
fsr-3679	157	41	administration	administration	PROPN
fsr-3679	157	42	expenses	expense	VERB
fsr-3679	157	43	$	$	SYM
fsr-3679	157	44	168,996	168,996	NUM
fsr-3679	157	45	administration	administration	NOUN
fsr-3679	157	46	expenses	expense	NOUN
fsr-3679	157	47	adjusted	adjust	VERB
fsr-3679	157	48	gross	gross	ADJ
fsr-3679	157	49	estate	estate	NOUN
fsr-3679	157	50	$	$	SYM
fsr-3679	157	51	3,210,936	3,210,936	NUM
fsr-3679	157	52	taxable	taxable	ADJ
fsr-3679	157	53	estate	estate	NOUN
fsr-3679	157	54	marital	marital	ADJ
fsr-3679	157	55	deducation	deducation	NOUN
fsr-3679	157	56	$	$	SYM
fsr-3679	157	57	3,210,936	3,210,936	NUM
fsr-3679	157	58	$	$	SYM
fsr-3679	157	59	0	0	NUM
fsr-3679	157	60	total	total	ADJ
fsr-3679	157	61	estate	estate	NOUN
fsr-3679	157	62	tax	tax	NOUN
fsr-3679	157	63	payable	payable	ADJ
fsr-3679	157	64	taxable	taxable	ADJ
fsr-3679	157	65	estate	estate	NOUN
fsr-3679	157	66	total	total	ADJ
fsr-3679	157	67	estate	estate	NOUN
fsr-3679	157	68	tax	tax	NOUN
fsr-3679	157	69	payable	payable	ADJ
fsr-3679	157	70	$	$	SYM
fsr-3679	157	71	0	0	NUM
fsr-3679	157	72	net	net	NOUN
fsr-3679	157	73	to	to	ADP
fsr-3679	157	74	child	child	NOUN
fsr-3679	157	75	figure	figure	NOUN
fsr-3679	157	76	2	2	NUM
fsr-3679	157	77	.	.	PUNCT
fsr-3679	157	78	traditional	traditional	ADJ
fsr-3679	157	79	estate	estate	NOUN
fsr-3679	157	80	planning	planning	NOUN
fsr-3679	157	81	analysis	analysis	NOUN
fsr-3679	157	82	-	-	PUNCT
fsr-3679	157	83	status	status	NOUN
fsr-3679	157	84	quo	quo	NOUN
fsr-3679	157	85	.	.	PUNCT
fsr-3679	158	1	$	$	SYM
fsr-3679	158	2	8,741,543	8,741,543	NUM
fsr-3679	158	3	$	$	SYM
fsr-3679	158	4	437,077	437,077	NUM
fsr-3679	158	5	$	$	SYM
fsr-3679	158	6	8,304,466	8,304,466	NUM
fsr-3679	158	7	$	$	SYM
fsr-3679	158	8	3,735,233	3,735,233	NUM
fsr-3679	158	9	$	$	SYM
fsr-3679	158	10	4,569,233	4,569,233	NUM
fsr-3679	158	11	an	an	DET
fsr-3679	158	12	outright	outright	ADJ
fsr-3679	158	13	gift	gift	NOUN
fsr-3679	158	14	(	(	PUNCT
fsr-3679	158	15	which	which	PRON
fsr-3679	158	16	passes	pass	VERB
fsr-3679	158	17	both	both	CCONJ
fsr-3679	158	18	legal	legal	ADJ
fsr-3679	158	19	and	and	CCONJ
fsr-3679	158	20	equitable	equitable	ADJ
fsr-3679	158	21	title	title	NOUN
fsr-3679	158	22	)	)	PUNCT
fsr-3679	158	23	of	of	ADP
fsr-3679	158	24	$	$	SYM
fsr-3679	158	25	600,000	600,000	NUM
fsr-3679	158	26	to	to	ADP
fsr-3679	158	27	the	the	DET
fsr-3679	158	28	child	child	NOUN
fsr-3679	158	29	on	on	ADP
fsr-3679	158	30	the	the	DET
fsr-3679	158	31	death	death	NOUN
fsr-3679	158	32	of	of	ADP
fsr-3679	158	33	the	the	DET
fsr-3679	158	34	father	father	NOUN
fsr-3679	158	35	,	,	PUNCT
fsr-3679	158	36	significant	significant	ADJ
fsr-3679	158	37	future	future	ADJ
fsr-3679	158	38	tax	tax	NOUN
fsr-3679	158	39	savings	saving	NOUN
fsr-3679	158	40	(	(	PUNCT
fsr-3679	158	41	in	in	ADP
fsr-3679	158	42	an	an	DET
fsr-3679	158	43	amount	amount	NOUN
fsr-3679	158	44	of	of	ADP
fsr-3679	158	45	$	$	SYM
fsr-3679	158	46	399,727	399,727	NUM
fsr-3679	158	47	)	)	PUNCT
fsr-3679	158	48	are	be	AUX
fsr-3679	158	49	possible	possible	ADJ
fsr-3679	158	50	.	.	PUNCT
fsr-3679	159	1	see	see	VERB
fsr-3679	159	2	figure	figure	NOUN
fsr-3679	159	3	3	3	NUM
fsr-3679	159	4	.	.	PUNCT
fsr-3679	160	1	as	as	ADP
fsr-3679	160	2	an	an	DET
fsr-3679	160	3	alternative	alternative	NOUN
fsr-3679	160	4	to	to	ADP
fsr-3679	160	5	changing	change	VERB
fsr-3679	160	6	the	the	DET
fsr-3679	160	7	wills	will	NOUN
fsr-3679	160	8	,	,	PUNCT
fsr-3679	160	9	an	an	DET
fsr-3679	160	10	estate	estate	NOUN
fsr-3679	160	11	planner	planner	NOUN
fsr-3679	160	12	might	might	AUX
fsr-3679	160	13	suggest	suggest	VERB
fsr-3679	160	14	the	the	DET
fsr-3679	160	15	purchase	purchase	NOUN
fsr-3679	160	16	of	of	ADP
fsr-3679	160	17	insurance	insurance	NOUN
fsr-3679	160	18	and	and	CCONJ
fsr-3679	160	19	the	the	DET
fsr-3679	160	20	placing	placing	NOUN
fsr-3679	160	21	of	of	ADP
fsr-3679	160	22	that	that	DET
fsr-3679	160	23	insurance	insurance	NOUN
fsr-3679	160	24	in	in	ADP
fsr-3679	160	25	a	a	DET
fsr-3679	160	26	trust	trust	NOUN
fsr-3679	160	27	.	.	PUNCT
fsr-3679	161	1	hence	hence	ADV
fsr-3679	161	2	,	,	PUNCT
fsr-3679	161	3	assume	assume	VERB
fsr-3679	161	4	that	that	SCONJ
fsr-3679	161	5	the	the	DET
fsr-3679	161	6	wife	wife	NOUN
fsr-3679	161	7	takes	take	VERB
fsr-3679	161	8	$	$	SYM
fsr-3679	161	9	500,000	500,000	NUM
fsr-3679	161	10	of	of	ADP
fsr-3679	161	11	her	her	PRON
fsr-3679	161	12	assets	asset	NOUN
fsr-3679	161	13	and	and	CCONJ
fsr-3679	161	14	purchases	purchase	NOUN
fsr-3679	161	15	a	a	DET
fsr-3679	161	16	single	single	ADJ
fsr-3679	161	17	premium	premium	NOUN
fsr-3679	161	18	life	life	NOUN
fsr-3679	161	19	insurance	insurance	NOUN
fsr-3679	161	20	policy	policy	NOUN
fsr-3679	161	21	with	with	ADP
fsr-3679	161	22	a	a	DET
fsr-3679	161	23	guaranteed	guarantee	VERB
fsr-3679	161	24	face	face	NOUN
fsr-3679	161	25	amount	amount	NOUN
fsr-3679	161	26	of	of	ADP
fsr-3679	161	27	$	$	SYM
fsr-3679	161	28	1,567,570.1	1,567,570.1	NUM
fsr-3679	161	29	although	although	SCONJ
fsr-3679	161	30	tax	tax	NOUN
fsr-3679	161	31	reform	reform	NOUN
fsr-3679	161	32	has	have	AUX
fsr-3679	161	33	effected	effect	VERB
fsr-3679	161	34	the	the	DET
fsr-3679	161	35	investment	investment	NOUN
fsr-3679	161	36	aspects	aspect	NOUN
fsr-3679	161	37	(	(	PUNCT
fsr-3679	161	38	for	for	ADP
fsr-3679	161	39	the	the	DET
fsr-3679	161	40	policy	policy	NOUN
fsr-3679	161	41	owner	owner	NOUN
fsr-3679	161	42	who	who	PRON
fsr-3679	161	43	takes	take	VERB
fsr-3679	161	44	posses	posse	NOUN
fsr-3679	161	45	sion	sion	NOUN
fsr-3679	161	46	of	of	ADP
fsr-3679	161	47	the	the	DET
fsr-3679	161	48	cash	cash	NOUN
fsr-3679	161	49	value	value	NOUN
fsr-3679	161	50	through	through	ADP
fsr-3679	161	51	loans	loan	NOUN
fsr-3679	161	52	,	,	PUNCT
fsr-3679	161	53	withdrawals	withdrawal	NOUN
fsr-3679	161	54	,	,	PUNCT
fsr-3679	161	55	or	or	CCONJ
fsr-3679	161	56	terminations	termination	NOUN
fsr-3679	161	57	)	)	PUNCT
fsr-3679	161	58	of	of	ADP
fsr-3679	161	59	owning	own	VERB
fsr-3679	161	60	single	single	ADJ
fsr-3679	161	61	premium	premium	NOUN
fsr-3679	161	62	whole	whole	ADJ
fsr-3679	161	63	life	life	NOUN
fsr-3679	161	64	,	,	PUNCT
fsr-3679	161	65	“	"	PUNCT
fsr-3679	161	66	the	the	DET
fsr-3679	161	67	new	new	ADJ
fsr-3679	161	68	tax	tax	NOUN
fsr-3679	161	69	treatment	treatment	NOUN
fsr-3679	161	70	will	will	AUX
fsr-3679	161	71	in	in	ADP
fsr-3679	161	72	no	no	DET
fsr-3679	161	73	way	way	NOUN
fsr-3679	161	74	decrease	decrease	VERB
fsr-3679	161	75	the	the	DET
fsr-3679	161	76	return	return	NOUN
fsr-3679	161	77	to	to	ADP
fsr-3679	161	78	policy	policy	NOUN
fsr-3679	161	79	owners	owner	NOUN
fsr-3679	161	80	who	who	PRON
fsr-3679	161	81	leave	leave	VERB
fsr-3679	161	82	the	the	DET
fsr-3679	161	83	funds	fund	NOUN
fsr-3679	161	84	with	with	ADP
fsr-3679	161	85	the	the	DET
fsr-3679	161	86	insurer	insurer	NOUN
fsr-3679	161	87	and	and	CCONJ
fsr-3679	161	88	look	look	VERB
fsr-3679	161	89	to	to	ADP
fsr-3679	161	90	the	the	DET
fsr-3679	161	91	death	death	NOUN
fsr-3679	161	92	benefit	benefit	NOUN
fsr-3679	161	93	as	as	ADP
fsr-3679	161	94	the	the	DET
fsr-3679	161	95	primary	primary	ADJ
fsr-3679	161	96	benefit	benefit	NOUN
fsr-3679	161	97	of	of	ADP
fsr-3679	161	98	the	the	DET
fsr-3679	161	99	contract	contract	NOUN
fsr-3679	161	100	”	"	PUNCT
fsr-3679	161	101	(	(	PUNCT
fsr-3679	161	102	leimberg	leimberg	PROPN
fsr-3679	161	103	et	et	PROPN
fsr-3679	161	104	al	al	PROPN
fsr-3679	161	105	.	.	PROPN
fsr-3679	161	106	,	,	PUNCT
fsr-3679	161	107	1989	1989	NUM
fsr-3679	161	108	)	)	PUNCT
fsr-3679	161	109	.	.	PUNCT
fsr-3679	162	1	single	single	ADJ
fsr-3679	162	2	premium	premium	PROPN
fsr-3679	162	3	whole	whole	ADJ
fsr-3679	162	4	life	life	NOUN
fsr-3679	162	5	insurance	insurance	NOUN
fsr-3679	162	6	continues	continue	VERB
fsr-3679	162	7	to	to	PART
fsr-3679	162	8	be	be	AUX
fsr-3679	162	9	a	a	DET
fsr-3679	162	10	viable	viable	ADJ
fsr-3679	162	11	product	product	NOUN
fsr-3679	162	12	ifused	ifuse	VERB
fsr-3679	162	13	to	to	PART
fsr-3679	162	14	provide	provide	VERB
fsr-3679	162	15	death	death	NOUN
fsr-3679	162	16	benefits	benefit	NOUN
fsr-3679	162	17	.	.	PUNCT
fsr-3679	163	1	assume	assume	VERB
fsr-3679	163	2	that	that	SCONJ
fsr-3679	163	3	this	this	DET
fsr-3679	163	4	policy	policy	NOUN
fsr-3679	163	5	is	be	AUX
fsr-3679	163	6	on	on	ADP
fsr-3679	163	7	the	the	DET
fsr-3679	163	8	life	life	NOUN
fsr-3679	163	9	of	of	ADP
fsr-3679	163	10	the	the	DET
fsr-3679	163	11	husband	husband	NOUN
fsr-3679	163	12	.	.	PUNCT
fsr-3679	164	1	assume	assume	VERB
fsr-3679	164	2	that	that	SCONJ
fsr-3679	164	3	the	the	DET
fsr-3679	164	4	policy	policy	NOUN
fsr-3679	164	5	is	be	AUX
fsr-3679	164	6	held	hold	VERB
fsr-3679	164	7	in	in	ADP
fsr-3679	164	8	trust	trust	NOUN
fsr-3679	164	9	for	for	ADP
fsr-3679	164	10	the	the	DET
fsr-3679	164	11	benefit	benefit	NOUN
fsr-3679	164	12	of	of	ADP
fsr-3679	164	13	the	the	DET
fsr-3679	164	14	child	child	NOUN
fsr-3679	164	15	,	,	PUNCT
fsr-3679	164	16	and	and	CCONJ
fsr-3679	164	17	held	hold	VERB
fsr-3679	164	18	in	in	ADP
fsr-3679	164	19	such	such	DET
fsr-3679	164	20	a	a	DET
fsr-3679	164	21	manner	manner	NOUN
fsr-3679	164	22	(	(	PUNCT
fsr-3679	164	23	e.g.	e.g.	ADV
fsr-3679	164	24	,	,	PUNCT
fsr-3679	164	25	no	no	DET
fsr-3679	164	26	retained	retain	VERB
fsr-3679	164	27	interest	interest	NOUN
fsr-3679	164	28	)	)	PUNCT
fsr-3679	164	29	such	such	ADJ
fsr-3679	164	30	that	that	SCONJ
fsr-3679	164	31	the	the	DET
fsr-3679	164	32	policy	policy	NOUN
fsr-3679	164	33	proceeds	proceed	NOUN
fsr-3679	164	34	are	be	AUX
fsr-3679	164	35	not	not	PART
fsr-3679	164	36	included	include	VERB
fsr-3679	164	37	in	in	ADP
fsr-3679	164	38	the	the	DET
fsr-3679	164	39	mother	mother	NOUN
fsr-3679	164	40	’s	’s	PART
fsr-3679	164	41	estate	estate	NOUN
fsr-3679	164	42	.	.	PUNCT
fsr-3679	165	1	(	(	PUNCT
fsr-3679	165	2	note	note	VERB
fsr-3679	165	3	that	that	SCONJ
fsr-3679	165	4	the	the	DET
fsr-3679	165	5	gift	gift	NOUN
fsr-3679	165	6	itself	itself	PRON
fsr-3679	165	7	will	will	AUX
fsr-3679	165	8	need	need	VERB
fsr-3679	165	9	to	to	PART
fsr-3679	165	10	be	be	AUX
fsr-3679	165	11	included	include	VERB
fsr-3679	165	12	in	in	ADP
fsr-3679	165	13	her	her	PRON
fsr-3679	165	14	estate	estate	NOUN
fsr-3679	165	15	for	for	ADP
fsr-3679	165	16	federal	federal	ADJ
fsr-3679	165	17	estate	estate	NOUN
fsr-3679	165	18	tax	tax	NOUN
fsr-3679	165	19	purposes	purpose	NOUN
fsr-3679	165	20	.	.	PUNCT
fsr-3679	165	21	)	)	PUNCT
fsr-3679	166	1	assume	assume	VERB
fsr-3679	166	2	the	the	DET
fsr-3679	166	3	trustee	trustee	NOUN
fsr-3679	166	4	charges	charge	NOUN
fsr-3679	166	5	l/2	l/2	NUM
fsr-3679	166	6	of	of	ADP
fsr-3679	166	7	1	1	NUM
fsr-3679	166	8	%	%	NOUN
fsr-3679	166	9	annually	annually	ADV
fsr-3679	166	10	to	to	PART
fsr-3679	166	11	administer	administer	VERB
fsr-3679	166	12	the	the	DET
fsr-3679	166	13	trust	trust	NOUN
fsr-3679	166	14	$	$	SYM
fsr-3679	166	15	600,000	600,000	NUM
fsr-3679	166	16	to	to	ADP
fsr-3679	166	17	child	child	NOUN
fsr-3679	166	18	on	on	ADP
fsr-3679	166	19	first	first	ADJ
fsr-3679	166	20	death	death	NOUN
fsr-3679	166	21	,	,	PUNCT
fsr-3679	166	22	remainder	remainder	NOUN
fsr-3679	166	23	to	to	ADP
fsr-3679	166	24	child	child	NOUN
fsr-3679	166	25	on	on	ADP
fsr-3679	166	26	second	second	ADJ
fsr-3679	166	27	death	death	NOUN
fsr-3679	166	28	gross	gross	ADJ
fsr-3679	166	29	estate	estate	NOUN
fsr-3679	166	30	of	of	ADP
fsr-3679	166	31	father	father	PROPN
fsr-3679	166	32	$	$	SYM
fsr-3679	166	33	3,379,932	3,379,932	NUM
fsr-3679	166	34	gross	gross	ADJ
fsr-3679	166	35	estate	estate	NOUN
fsr-3679	166	36	of	of	ADP
fsr-3679	166	37	mother	mother	NOUN
fsr-3679	166	38	$	$	SYM
fsr-3679	166	39	7,900,012	7,900,012	NUM
fsr-3679	166	40	administration	administration	NOUN
fsr-3679	166	41	expenses	expense	VERB
fsr-3679	166	42	$	$	SYM
fsr-3679	166	43	168,996	168,996	NUM
fsr-3679	166	44	administration	administration	NOUN
fsr-3679	166	45	expenses	expense	VERB
fsr-3679	166	46	$	$	SYM
fsr-3679	166	47	395,001	395,001	NUM
fsr-3679	166	48	adjusted	adjust	VERB
fsr-3679	166	49	gross	gross	ADJ
fsr-3679	166	50	estate	estate	NOUN
fsr-3679	166	51	$	$	SYM
fsr-3679	166	52	3,210,936	3,210,936	NUM
fsr-3679	166	53	taxable	taxable	ADJ
fsr-3679	166	54	estate	estate	NOUN
fsr-3679	166	55	$	$	SYM
fsr-3679	166	56	7,505,011	7,505,011	NUM
fsr-3679	166	57	marital	marital	ADJ
fsr-3679	166	58	deducation	deducation	NOUN
fsr-3679	166	59	$	$	SYM
fsr-3679	166	60	2,610,936	2,610,936	NUM
fsr-3679	166	61	total	total	ADJ
fsr-3679	166	62	estate	estate	NOUN
fsr-3679	166	63	tax	tax	NOUN
fsr-3679	166	64	payable	payable	ADJ
fsr-3679	166	65	$	$	SYM
fsr-3679	166	66	3,335,505	3,335,505	NUM
fsr-3679	166	67	taxable	taxable	ADJ
fsr-3679	166	68	estate	estate	NOUN
fsr-3679	166	69	$	$	SYM
fsr-3679	166	70	600,000	600,000	NUM
fsr-3679	166	71	net	net	NOUN
fsr-3679	166	72	to	to	ADP
fsr-3679	166	73	child	child	NOUN
fsr-3679	166	74	,	,	PUNCT
fsr-3679	166	75	mother	mother	NOUN
fsr-3679	166	76	’s	’s	PART
fsr-3679	166	77	total	total	ADJ
fsr-3679	166	78	estate	estate	NOUN
fsr-3679	166	79	tax	tax	NOUN
fsr-3679	166	80	payable	payable	ADJ
fsr-3679	166	81	$	$	SYM
fsr-3679	166	82	0	0	NUM
fsr-3679	166	83	death	death	NOUN
fsr-3679	166	84	!	!	PUNCT
fsr-3679	167	1	$	$	SYM
fsr-3679	167	2	4,169,506	4,169,506	NUM
fsr-3679	167	3	net	net	NOUN
fsr-3679	167	4	to	to	ADP
fsr-3679	167	5	child	child	NOUN
fsr-3679	167	6	,	,	PUNCT
fsr-3679	167	7	father	father	NOUN
fsr-3679	167	8	’s	’s	PART
fsr-3679	167	9	death	death	NOUN
fsr-3679	167	10	*	*	PUNCT
fsr-3679	167	11	$	$	SYM
fsr-3679	167	12	841,531	841,531	NUM
fsr-3679	167	13	total	total	ADJ
fsr-3679	167	14	future	future	ADJ
fsr-3679	167	15	value	value	NOUN
fsr-3679	167	16	to	to	PART
fsr-3679	167	17	child	child	NOUN
fsr-3679	167	18	$	$	SYM
fsr-3679	167	19	5,011,037	5,011,037	NUM
fsr-3679	167	20	figure	figure	NOUN
fsr-3679	167	21	3	3	NUM
fsr-3679	167	22	.	.	NOUN
fsr-3679	167	23	traditional	traditional	ADJ
fsr-3679	167	24	estate	estate	NOUN
fsr-3679	167	25	planning	planning	NOUN
fsr-3679	167	26	analysis	analysis	NOUN
fsr-3679	167	27	-	-	PUNCT
fsr-3679	167	28	revised	revise	VERB
fsr-3679	167	29	will	will	NOUN
fsr-3679	167	30	.	.	PUNCT
fsr-3679	168	1	(	(	PUNCT
fsr-3679	168	2	*	*	PUNCT
fsr-3679	168	3	)	)	PUNCT
fsr-3679	168	4	compounded	compound	VERB
fsr-3679	168	5	to	to	ADP
fsr-3679	168	6	mother	mother	NOUN
fsr-3679	168	7	’s	’s	PART
fsr-3679	168	8	death	death	NOUN
fsr-3679	168	9	.	.	PUNCT
fsr-3679	169	1	probabilistic	probabilistic	ADJ
fsr-3679	169	2	estate	estate	NOUN
fsr-3679	169	3	planning	planning	NOUN
fsr-3679	169	4	153	153	NUM
fsr-3679	169	5	after	after	SCONJ
fsr-3679	169	6	the	the	DET
fsr-3679	169	7	policy	policy	NOUN
fsr-3679	169	8	benefit	benefit	NOUN
fsr-3679	169	9	is	be	AUX
fsr-3679	169	10	paid	pay	VERB
fsr-3679	169	11	into	into	ADP
fsr-3679	169	12	the	the	DET
fsr-3679	169	13	trust	trust	NOUN
fsr-3679	169	14	.	.	PUNCT
fsr-3679	170	1	assume	assume	VERB
fsr-3679	170	2	that	that	SCONJ
fsr-3679	170	3	the	the	DET
fsr-3679	170	4	trustee	trustee	NOUN
fsr-3679	170	5	projects	project	VERB
fsr-3679	170	6	a	a	DET
fsr-3679	170	7	7	7	NUM
fsr-3679	170	8	%	%	NOUN
fsr-3679	170	9	rate	rate	NOUN
fsr-3679	170	10	of	of	ADP
fsr-3679	170	11	return	return	NOUN
fsr-3679	170	12	on	on	ADP
fsr-3679	170	13	trust	trust	NOUN
fsr-3679	170	14	corpus	corpus	PROPN
fsr-3679	170	15	.	.	PUNCT
fsr-3679	171	1	see	see	VERB
fsr-3679	171	2	figure	figure	NOUN
fsr-3679	171	3	4	4	NUM
fsr-3679	171	4	for	for	ADP
fsr-3679	171	5	a	a	DET
fsr-3679	171	6	visual	visual	ADJ
fsr-3679	171	7	picture	picture	NOUN
fsr-3679	171	8	of	of	ADP
fsr-3679	171	9	the	the	DET
fsr-3679	171	10	restructured	restructure	VERB
fsr-3679	171	11	estate	estate	NOUN
fsr-3679	171	12	.	.	PUNCT
fsr-3679	172	1	the	the	DET
fsr-3679	172	2	total	total	ADJ
fsr-3679	172	3	estate	estate	NOUN
fsr-3679	172	4	tax	tax	NOUN
fsr-3679	172	5	payable	payable	ADJ
fsr-3679	172	6	using	use	VERB
fsr-3679	172	7	the	the	DET
fsr-3679	172	8	life	life	NOUN
fsr-3679	172	9	insurance	insurance	NOUN
fsr-3679	172	10	alternative	alternative	NOUN
fsr-3679	172	11	is	be	AUX
fsr-3679	172	12	$	$	SYM
fsr-3679	172	13	2,931,392	2,931,392	NUM
fsr-3679	172	14	,	,	PUNCT
fsr-3679	172	15	significantly	significantly	ADV
fsr-3679	172	16	less	less	ADJ
fsr-3679	172	17	than	than	ADP
fsr-3679	172	18	under	under	ADP
fsr-3679	172	19	a	a	DET
fsr-3679	172	20	revised	revise	VERB
fsr-3679	172	21	will	will	NOUN
fsr-3679	172	22	.	.	PUNCT
fsr-3679	173	1	the	the	DET
fsr-3679	173	2	net	net	NOUN
fsr-3679	173	3	to	to	ADP
fsr-3679	173	4	the	the	DET
fsr-3679	173	5	child	child	NOUN
fsr-3679	173	6	is	be	AUX
fsr-3679	173	7	$	$	SYM
fsr-3679	173	8	5,235,751	5,235,751	NUM
fsr-3679	173	9	,	,	PUNCT
fsr-3679	173	10	significantly	significantly	ADV
fsr-3679	173	11	more	more	ADJ
fsr-3679	173	12	than	than	ADP
fsr-3679	173	13	under	under	ADP
fsr-3679	173	14	a	a	DET
fsr-3679	173	15	revised	revise	VERB
fsr-3679	173	16	will	will	NOUN
fsr-3679	173	17	.	.	PUNCT
fsr-3679	174	1	on	on	ADP
fsr-3679	174	2	a	a	DET
fsr-3679	174	3	traditional	traditional	ADJ
fsr-3679	174	4	estate	estate	NOUN
fsr-3679	174	5	planning	planning	NOUN
fsr-3679	174	6	life	life	NOUN
fsr-3679	174	7	expectancy	expectancy	NOUN
fsr-3679	174	8	point	point	NOUN
fsr-3679	174	9	estimate	estimate	VERB
fsr-3679	174	10	basis	basis	NOUN
fsr-3679	174	11	,	,	PUNCT
fsr-3679	174	12	the	the	DET
fsr-3679	174	13	life	life	NOUN
fsr-3679	174	14	insurance	insurance	NOUN
fsr-3679	174	15	option	option	NOUN
fsr-3679	174	16	is	be	AUX
fsr-3679	174	17	clearly	clearly	ADV
fsr-3679	174	18	optimal	optimal	ADJ
fsr-3679	174	19	.	.	PUNCT
fsr-3679	175	1	initial	initial	ADJ
fsr-3679	175	2	estate	estate	NOUN
fsr-3679	175	3	plan	plan	NOUN
fsr-3679	175	4	husband	husband	NOUN
fsr-3679	175	5	real	real	ADJ
fsr-3679	175	6	estate	estate	NOUN
fsr-3679	175	7	$	$	SYM
fsr-3679	175	8	1	1	NUM
fsr-3679	175	9	,	,	PUNCT
fsr-3679	175	10	ooo,@oo	ooo,@oo	NOUN
fsr-3679	175	11	wife	wife	NOUN
fsr-3679	175	12	bond	bond	NOUN
fsr-3679	175	13	portfolio	portfolio	NOUN
fsr-3679	175	14	$	$	SYM
fsr-3679	175	15	1,000,000	1,000,000	NUM
fsr-3679	175	16	total	total	NOUN
fsr-3679	175	17	estate	estate	NOUN
fsr-3679	175	18	$	$	SYM
fsr-3679	175	19	2,000,000	2,000,000	NUM
fsr-3679	175	20	will	will	NOUN
fsr-3679	175	21	:	:	PUNCT
fsr-3679	175	22	wife	wife	NOUN
fsr-3679	175	23	’s	’s	PART
fsr-3679	175	24	assets	asset	NOUN
fsr-3679	175	25	to	to	ADP
fsr-3679	175	26	husband	husband	NOUN
fsr-3679	175	27	,	,	PUNCT
fsr-3679	175	28	husband	husband	NOUN
fsr-3679	175	29	’s	’s	PART
fsr-3679	175	30	assets	asset	NOUN
fsr-3679	175	31	to	to	ADP
fsr-3679	175	32	wife	wife	NOUN
fsr-3679	175	33	,	,	PUNCT
fsr-3679	175	34	survivor	survivor	NOUN
fsr-3679	175	35	’s	’s	PART
fsr-3679	175	36	assets	asset	NOUN
fsr-3679	175	37	to	to	ADP
fsr-3679	175	38	child	child	NOUN
fsr-3679	175	39	revised	revise	VERB
fsr-3679	175	40	estate	estate	NOUN
fsr-3679	175	41	plan	plan	NOUN
fsr-3679	175	42	parent	parent	NOUN
fsr-3679	175	43	’s	’s	PART
fsr-3679	175	44	estate	estate	NOUN
fsr-3679	175	45	child	child	NOUN
fsr-3679	175	46	’s	’s	PART
fsr-3679	175	47	trust	trust	PROPN
fsr-3679	175	48	estate	estate	NOUN
fsr-3679	175	49	husband	husband	NOUN
fsr-3679	175	50	real	real	ADJ
fsr-3679	175	51	estate	estate	NOUN
fsr-3679	175	52	$	$	SYM
fsr-3679	175	53	1,000,000	1,000,000	NUM
fsr-3679	175	54	life	life	NOUN
fsr-3679	175	55	insurance	insurance	NOUN
fsr-3679	175	56	trust	trust	NOUN
fsr-3679	175	57	*	*	PUNCT
fsr-3679	175	58	$	$	SYM
fsr-3679	175	59	500,000	500,000	NUM
fsr-3679	175	60	wife	wife	NOUN
fsr-3679	175	61	bond	bond	NOUN
fsr-3679	175	62	portfolio	portfolio	NOUN
fsr-3679	175	63	$	$	SYM
fsr-3679	175	64	481,800	481,800	NUM
fsr-3679	175	65	proceeds	proceed	NOUN
fsr-3679	175	66	at	at	ADP
fsr-3679	175	67	death	death	NOUN
fsr-3679	175	68	of	of	ADP
fsr-3679	175	69	total	total	ADJ
fsr-3679	175	70	estate	estate	NOUN
fsr-3679	175	71	$	$	SYM
fsr-3679	175	72	1,481,800	1,481,800	NUM
fsr-3679	175	73	father	father	NOUN
fsr-3679	175	74	$	$	SYM
fsr-3679	175	75	1567,570	1567,570	NUM
fsr-3679	175	76	life	life	NOUN
fsr-3679	175	77	insurance	insurance	NOUN
fsr-3679	175	78	trust	trust	NOUN
fsr-3679	175	79	$	$	SYM
fsr-3679	175	80	500,000	500,000	NUM
fsr-3679	175	81	*	*	NOUN
fsr-3679	175	82	this	this	PRON
fsr-3679	175	83	is	be	AUX
fsr-3679	175	84	the	the	DET
fsr-3679	175	85	initial	initial	ADJ
fsr-3679	175	86	cash	cash	NOUN
fsr-3679	175	87	value	value	NOUN
fsr-3679	175	88	/	/	SYM
fsr-3679	175	89	premium	premium	NOUN
fsr-3679	175	90	state	state	NOUN
fsr-3679	175	91	gift	gift	NOUN
fsr-3679	175	92	taxes	taxis	NOUN
fsr-3679	175	93	$	$	SYM
fsr-3679	175	94	17,200	17,200	NUM
fsr-3679	175	95	for	for	ADP
fsr-3679	175	96	the	the	DET
fsr-3679	175	97	policy	policy	NOUN
fsr-3679	175	98	.	.	PUNCT
fsr-3679	176	1	the	the	DET
fsr-3679	176	2	policy	policy	NOUN
fsr-3679	176	3	proceeds	proceed	NOUN
fsr-3679	176	4	will	will	AUX
fsr-3679	176	5	legal	legal	ADJ
fsr-3679	176	6	and	and	CCONJ
fsr-3679	176	7	trust	trust	NOUN
fsr-3679	176	8	compound	compound	NOUN
fsr-3679	176	9	until	until	SCONJ
fsr-3679	176	10	the	the	DET
fsr-3679	176	11	mother	mother	NOUN
fsr-3679	176	12	’s	’s	PART
fsr-3679	176	13	death	death	NOUN
fsr-3679	176	14	expenses	expense	VERB
fsr-3679	176	15	$	$	SYM
fsr-3679	176	16	1,000	1,000	NUM
fsr-3679	176	17	since	since	SCONJ
fsr-3679	176	18	the	the	DET
fsr-3679	176	19	father	father	NOUN
fsr-3679	176	20	is	be	AUX
fsr-3679	176	21	assumed	assume	VERB
fsr-3679	176	22	to	to	PART
fsr-3679	176	23	die	die	VERB
fsr-3679	176	24	first	first	ADV
fsr-3679	176	25	.	.	PUNCT
fsr-3679	177	1	total	total	ADJ
fsr-3679	177	2	estate	estate	NOUN
fsr-3679	177	3	+	+	CCONJ
fsr-3679	177	4	trust	trust	NOUN
fsr-3679	177	5	+	+	CCONJ
fsr-3679	177	6	expenses	expense	VERB
fsr-3679	177	7	$	$	SYM
fsr-3679	177	8	2,ooo	2,ooo	NUM
fsr-3679	177	9	,	,	PUNCT
fsr-3679	177	10	ooo	ooo	INTJ
fsr-3679	177	11	will	will	AUX
fsr-3679	177	12	:	:	PUNCT
fsr-3679	177	13	wife	wife	NOUN
fsr-3679	177	14	’s	’s	PART
fsr-3679	177	15	assets	asset	NOUN
fsr-3679	177	16	to	to	ADP
fsr-3679	177	17	husband	husband	NOUN
fsr-3679	177	18	,	,	PUNCT
fsr-3679	177	19	husband	husband	NOUN
fsr-3679	177	20	’s	’s	PART
fsr-3679	177	21	assets	asset	NOUN
fsr-3679	177	22	to	to	ADP
fsr-3679	177	23	wife	wife	NOUN
fsr-3679	177	24	,	,	PUNCT
fsr-3679	177	25	survivor	survivor	NOUN
fsr-3679	177	26	’s	’s	PART
fsr-3679	177	27	assets	asset	NOUN
fsr-3679	177	28	to	to	ADP
fsr-3679	177	29	child	child	NOUN
fsr-3679	177	30	using	use	VERB
fsr-3679	177	31	a	a	DET
fsr-3679	177	32	life	life	NOUN
fsr-3679	177	33	insurance	insurance	NOUN
fsr-3679	177	34	trust	trust	NOUN
fsr-3679	177	35	funded	fund	VERB
fsr-3679	177	36	with	with	ADP
fsr-3679	177	37	the	the	DET
fsr-3679	177	38	wife	wife	NOUN
fsr-3679	177	39	’s	’s	PART
fsr-3679	177	40	assets	asset	NOUN
fsr-3679	177	41	gross	gross	ADJ
fsr-3679	177	42	estate	estate	NOUN
fsr-3679	177	43	of	of	ADP
fsr-3679	177	44	father	father	PROPN
fsr-3679	177	45	$	$	SYM
fsr-3679	177	46	3,379,932	3,379,932	NUM
fsr-3679	177	47	gross	gross	ADJ
fsr-3679	177	48	estate	estate	NOUN
fsr-3679	177	49	of	of	ADP
fsr-3679	177	50	mother	mother	NOUN
fsr-3679	177	51	administration	administration	PROPN
fsr-3679	177	52	expenses	expense	VERB
fsr-3679	177	53	$	$	SYM
fsr-3679	177	54	168,996	168,996	NUM
fsr-3679	177	55	administration	administration	NOUN
fsr-3679	177	56	expenses	expense	NOUN
fsr-3679	177	57	adjusted	adjust	VERB
fsr-3679	177	58	gross	gross	ADJ
fsr-3679	177	59	estate	estate	NOUN
fsr-3679	177	60	$	$	SYM
fsr-3679	177	61	3,210,936	3,210,936	NUM
fsr-3679	177	62	taxable	taxable	ADJ
fsr-3679	177	63	estate	estate	NOUN
fsr-3679	177	64	marital	marital	ADJ
fsr-3679	177	65	deducation	deducation	NOUN
fsr-3679	177	66	$	$	SYM
fsr-3679	177	67	3,210,936	3,210,936	NUM
fsr-3679	177	68	total	total	ADJ
fsr-3679	177	69	estate	estate	NOUN
fsr-3679	177	70	tax	tax	NOUN
fsr-3679	177	71	payable	payable	ADJ
fsr-3679	177	72	taxable	taxable	ADJ
fsr-3679	177	73	estate	estate	NOUN
fsr-3679	177	74	$	$	SYM
fsr-3679	177	75	0	0	NUM
fsr-3679	177	76	net	net	NOUN
fsr-3679	177	77	to	to	ADP
fsr-3679	177	78	child	child	NOUN
fsr-3679	177	79	,	,	PUNCT
fsr-3679	177	80	mother	mother	NOUN
fsr-3679	177	81	’s	’s	PART
fsr-3679	177	82	total	total	ADJ
fsr-3679	177	83	estate	estate	NOUN
fsr-3679	177	84	tax	tax	NOUN
fsr-3679	177	85	payable	payable	ADJ
fsr-3679	177	86	$	$	SYM
fsr-3679	177	87	0	0	NUM
fsr-3679	177	88	death	death	NOUN
fsr-3679	177	89	insurance	insurance	NOUN
fsr-3679	177	90	trust	trust	NOUN
fsr-3679	177	91	$	$	SYM
fsr-3679	177	92	1,567,570	1,567,570	NUM
fsr-3679	177	93	-+	-+	PROPN
fsr-3679	177	94	net	net	NOUN
fsr-3679	177	95	to	to	ADP
fsr-3679	177	96	child	child	NOUN
fsr-3679	177	97	,	,	PUNCT
fsr-3679	177	98	father	father	NOUN
fsr-3679	177	99	’s	’s	PART
fsr-3679	177	100	death	death	NOUN
fsr-3679	177	101	*	*	PUNCT
fsr-3679	177	102	total	total	ADJ
fsr-3679	177	103	future	future	ADJ
fsr-3679	177	104	value	value	NOUN
fsr-3679	177	105	to	to	PART
fsr-3679	177	106	child	child	NOUN
fsr-3679	177	107	$	$	SYM
fsr-3679	177	108	6522,929	6522,929	NUM
fsr-3679	177	109	$	$	SYM
fsr-3679	177	110	326,146	326,146	NUM
fsr-3679	177	111	$	$	SYM
fsr-3679	177	112	6,196,783	6,196,783	NUM
fsr-3679	177	113	$	$	SYM
fsr-3679	177	114	2,93	2,93	NUM
fsr-3679	177	115	1,392	1,392	NUM
fsr-3679	177	116	$	$	SYM
fsr-3679	177	117	3,265,391	3,265,391	NUM
fsr-3679	177	118	$	$	SYM
fsr-3679	177	119	1,970,360	1,970,360	NUM
fsr-3679	177	120	$	$	SYM
fsr-3679	177	121	5,235,751	5,235,751	NUM
fsr-3679	177	122	figure	figure	NOUN
fsr-3679	177	123	4	4	NUM
fsr-3679	177	124	.	.	PUNCT
fsr-3679	177	125	traditional	traditional	ADJ
fsr-3679	177	126	estate	estate	NOUN
fsr-3679	177	127	planning	planning	NOUN
fsr-3679	177	128	analysis	analysis	NOUN
fsr-3679	177	129	-	-	PUNCT
fsr-3679	177	130	life	life	NOUN
fsr-3679	177	131	insurance	insurance	NOUN
fsr-3679	177	132	.	.	PUNCT
fsr-3679	178	1	(	(	PUNCT
fsr-3679	178	2	*	*	PUNCT
fsr-3679	178	3	)	)	PUNCT
fsr-3679	178	4	compounded	compound	VERB
fsr-3679	178	5	to	to	ADP
fsr-3679	178	6	mother	mother	NOUN
fsr-3679	178	7	’s	’s	PART
fsr-3679	178	8	death	death	NOUN
fsr-3679	178	9	.	.	PUNCT
fsr-3679	179	1	154	154	NUM
fsr-3679	179	2	financial	financial	ADJ
fsr-3679	179	3	services	service	NOUN
fsr-3679	179	4	review	review	NOUN
fsr-3679	179	5	,	,	PUNCT
fsr-3679	179	6	l(2	l(2	PROPN
fsr-3679	179	7	)	)	PUNCT
fsr-3679	179	8	1991	1991	NUM
fsr-3679	179	9	the	the	DET
fsr-3679	179	10	value	value	NOUN
fsr-3679	179	11	(	(	PUNCT
fsr-3679	179	12	and	and	CCONJ
fsr-3679	179	13	purpose	purpose	NOUN
fsr-3679	179	14	)	)	PUNCT
fsr-3679	179	15	of	of	ADP
fsr-3679	179	16	probabilistic	probabilistic	ADJ
fsr-3679	179	17	estate	estate	NOUN
fsr-3679	179	18	planning	planning	NOUN
fsr-3679	179	19	becomes	become	VERB
fsr-3679	179	20	evident	evident	ADJ
fsr-3679	179	21	when	when	SCONJ
fsr-3679	179	22	the	the	DET
fsr-3679	179	23	same	same	ADJ
fsr-3679	179	24	estate	estate	NOUN
fsr-3679	179	25	scenarios	scenario	NOUN
fsr-3679	179	26	are	be	AUX
fsr-3679	179	27	replayed	replay	VERB
fsr-3679	179	28	on	on	ADP
fsr-3679	179	29	a	a	DET
fsr-3679	179	30	probabilistic	probabilistic	ADJ
fsr-3679	179	31	basis	basis	NOUN
fsr-3679	179	32	.	.	PUNCT
fsr-3679	180	1	a	a	DET
fsr-3679	180	2	flow	flow	NOUN
fsr-3679	180	3	chart	chart	NOUN
fsr-3679	180	4	for	for	ADP
fsr-3679	180	5	the	the	DET
fsr-3679	180	6	probabilistic	probabilistic	ADJ
fsr-3679	180	7	estate	estate	NOUN
fsr-3679	180	8	planning	planning	NOUN
fsr-3679	180	9	process	process	NOUN
fsr-3679	180	10	is	be	AUX
fsr-3679	180	11	shown	show	VERB
fsr-3679	180	12	in	in	ADP
fsr-3679	180	13	figure	figure	NOUN
fsr-3679	180	14	5	5	NUM
fsr-3679	180	15	.	.	PUNCT
fsr-3679	181	1	a	a	DET
fsr-3679	181	2	100	100	NUM
fsr-3679	181	3	trial	trial	NOUN
fsr-3679	181	4	simulation	simulation	NOUN
fsr-3679	181	5	of	of	ADP
fsr-3679	181	6	the	the	DET
fsr-3679	181	7	status	status	NOUN
fsr-3679	181	8	quo	quo	NOUN
fsr-3679	181	9	estate	estate	NOUN
fsr-3679	181	10	plan	plan	NOUN
fsr-3679	181	11	yielded	yield	VERB
fsr-3679	181	12	a	a	DET
fsr-3679	181	13	net	net	ADJ
fsr-3679	181	14	present	present	ADJ
fsr-3679	181	15	value	value	NOUN
fsr-3679	181	16	to	to	ADP
fsr-3679	181	17	the	the	DET
fsr-3679	181	18	child	child	NOUN
fsr-3679	181	19	of	of	ADP
fsr-3679	181	20	$	$	SYM
fsr-3679	181	21	1,558,154	1,558,154	NUM
fsr-3679	181	22	i	i	PRON
fsr-3679	181	23	start	start	VERB
fsr-3679	181	24	1	1	NUM
fsr-3679	181	25	read	read	VERB
fsr-3679	181	26	the	the	DET
fsr-3679	181	27	mortality	mortality	NOUN
fsr-3679	181	28	table	table	NOUN
fsr-3679	181	29	into	into	ADP
fsr-3679	181	30	memory	memory	NOUN
fsr-3679	181	31	1	1	NUM
fsr-3679	181	32	input	input	NOUN
fsr-3679	181	33	other	other	ADJ
fsr-3679	181	34	variables	variable	NOUN
fsr-3679	181	35	:	:	PUNCT
fsr-3679	181	36	husband	husband	NOUN
fsr-3679	181	37	’s	’s	PART
fsr-3679	181	38	age	age	NOUN
fsr-3679	181	39	/	/	SYM
fsr-3679	181	40	wife	wife	NOUN
fsr-3679	181	41	’s	’s	PART
fsr-3679	181	42	age	age	NOUN
fsr-3679	181	43	number	number	NOUN
fsr-3679	181	44	of	of	ADP
fsr-3679	181	45	trials	trial	NOUN
fsr-3679	181	46	joint	joint	ADJ
fsr-3679	181	47	and	and	CCONJ
fsr-3679	181	48	separate	separate	ADJ
fsr-3679	181	49	assets	asset	NOUN
fsr-3679	181	50	rates	rate	NOUN
fsr-3679	181	51	of	of	ADP
fsr-3679	181	52	return	return	NOUN
fsr-3679	181	53	on	on	ADP
fsr-3679	181	54	those	those	DET
fsr-3679	181	55	assets	asset	NOUN
fsr-3679	181	56	income	income	NOUN
fsr-3679	181	57	taxability	taxability	NOUN
fsr-3679	181	58	of	of	ADP
fsr-3679	181	59	those	those	DET
fsr-3679	181	60	assets	asset	NOUN
fsr-3679	181	61	1	1	NUM
fsr-3679	181	62	determine	determine	VERB
fsr-3679	181	63	random	random	ADJ
fsr-3679	181	64	death	death	NOUN
fsr-3679	181	65	age	age	NOUN
fsr-3679	181	66	combinations	combination	NOUN
fsr-3679	181	67	1	1	NUM
fsr-3679	181	68	tax	tax	NOUN
fsr-3679	181	69	and	and	CCONJ
fsr-3679	181	70	distribute	distribute	VERB
fsr-3679	181	71	estate	estate	NOUN
fsr-3679	181	72	to	to	ADP
fsr-3679	181	73	heirs	heir	NOUN
fsr-3679	181	74	for	for	ADP
fsr-3679	181	75	each	each	DET
fsr-3679	181	76	combination	combination	NOUN
fsr-3679	181	77	of	of	ADP
fsr-3679	181	78	death	death	NOUN
fsr-3679	181	79	ages	age	NOUN
fsr-3679	181	80	1	1	NUM
fsr-3679	181	81	input	input	VERB
fsr-3679	181	82	the	the	DET
fsr-3679	181	83	discount	discount	NOUN
fsr-3679	181	84	rate	rate	NOUN
fsr-3679	181	85	1	1	NUM
fsr-3679	181	86	compute	compute	NOUN
fsr-3679	181	87	net	net	ADJ
fsr-3679	181	88	present	present	ADJ
fsr-3679	181	89	value	value	NOUN
fsr-3679	181	90	of	of	ADP
fsr-3679	181	91	assets	asset	NOUN
fsr-3679	181	92	passing	pass	VERB
fsr-3679	181	93	to	to	ADP
fsr-3679	181	94	heirs	heir	NOUN
fsr-3679	181	95	1	1	NUM
fsr-3679	181	96	output	output	NOUN
fsr-3679	181	97	results	result	NOUN
fsr-3679	181	98	to	to	PART
fsr-3679	181	99	screen	screen	VERB
fsr-3679	181	100	1	1	NUM
fsr-3679	181	101	change	change	NOUN
fsr-3679	181	102	estate	estate	NOUN
fsr-3679	181	103	plan	plan	NOUN
fsr-3679	181	104	or	or	CCONJ
fsr-3679	181	105	change	change	VERB
fsr-3679	181	106	asset	asset	NOUN
fsr-3679	181	107	mixture	mixture	NOUN
fsr-3679	181	108	1	1	NUM
fsr-3679	181	109	recompute	recompute	NOUN
fsr-3679	181	110	taxes	taxis	NOUN
fsr-3679	181	111	and	and	CCONJ
fsr-3679	181	112	distribute	distribute	VERB
fsr-3679	181	113	estate	estate	NOUN
fsr-3679	181	114	to	to	ADP
fsr-3679	181	115	heirs	heir	NOUN
fsr-3679	181	116	for	for	ADP
fsr-3679	181	117	each	each	DET
fsr-3679	181	118	combination	combination	NOUN
fsr-3679	181	119	of	of	ADP
fsr-3679	181	120	death	death	NOUN
fsr-3679	181	121	ages	age	NOUN
fsr-3679	181	122	chosen	choose	VERB
fsr-3679	181	123	above	above	ADP
fsr-3679	181	124	1	1	NUM
fsr-3679	181	125	i	i	PRON
fsr-3679	181	126	i	i	PRON
fsr-3679	181	127	compute	compute	VERB
fsr-3679	181	128	net	net	ADJ
fsr-3679	181	129	present	present	ADJ
fsr-3679	181	130	value	value	NOUN
fsr-3679	181	131	of	of	ADP
fsr-3679	181	132	assets	asset	NOUN
fsr-3679	181	133	passing	pass	VERB
fsr-3679	181	134	to	to	ADP
fsr-3679	181	135	heirs	heir	NOUN
fsr-3679	181	136	1	1	NUM
fsr-3679	181	137	l	l	NOUN
fsr-3679	181	138	compare	compare	NOUN
fsr-3679	181	139	results	result	NOUN
fsr-3679	181	140	under	under	ADP
fsr-3679	181	141	initial	initial	ADJ
fsr-3679	181	142	plan	plan	NOUN
fsr-3679	181	143	to	to	ADP
fsr-3679	181	144	that	that	PRON
fsr-3679	181	145	of	of	ADP
fsr-3679	181	146	revised	revise	VERB
fsr-3679	181	147	plan	plan	NOUN
fsr-3679	181	148	1	1	NUM
fsr-3679	181	149	1	1	NUM
fsr-3679	181	150	output	output	NOUN
fsr-3679	181	151	results	result	NOUN
fsr-3679	181	152	to	to	PART
fsr-3679	181	153	screen	screen	VERB
fsr-3679	181	154	1	1	NUM
fsr-3679	181	155	got01	got01	NOUN
fsr-3679	181	156	or	or	CCONJ
fsr-3679	181	157	stop	stop	VERB
fsr-3679	181	158	figure	figure	NOUN
fsr-3679	181	159	5	5	NUM
fsr-3679	181	160	.	.	PUNCT
fsr-3679	181	161	computer	computer	NOUN
fsr-3679	181	162	program	program	NOUN
fsr-3679	181	163	flow	flow	NOUN
fsr-3679	181	164	chart	chart	NOUN
fsr-3679	181	165	.	.	PUNCT
fsr-3679	182	1	flow	flow	VERB
fsr-3679	182	2	chart	chart	NOUN
fsr-3679	182	3	for	for	ADP
fsr-3679	182	4	initial	initial	ADJ
fsr-3679	182	5	estate	estate	NOUN
fsr-3679	182	6	plan	plan	NOUN
fsr-3679	182	7	flow	flow	VERB
fsr-3679	182	8	chart	chart	NOUN
fsr-3679	182	9	for	for	ADP
fsr-3679	182	10	revised	revise	VERB
fsr-3679	182	11	estate	estate	NOUN
fsr-3679	182	12	plans	plan	NOUN
fsr-3679	182	13	probabilistic	probabilistic	ADJ
fsr-3679	182	14	estate	estate	NOUN
fsr-3679	182	15	planning	planning	NOUN
fsr-3679	182	16	155	155	NUM
fsr-3679	182	17	and	and	CCONJ
fsr-3679	182	18	a	a	DET
fsr-3679	182	19	standard	standard	ADJ
fsr-3679	182	20	deviation	deviation	NOUN
fsr-3679	182	21	of	of	ADP
fsr-3679	182	22	$	$	SYM
fsr-3679	182	23	108,438	108,438	NUM
fsr-3679	182	24	.	.	PUNCT
fsr-3679	183	1	(	(	PUNCT
fsr-3679	183	2	for	for	ADP
fsr-3679	183	3	comparative	comparative	ADJ
fsr-3679	183	4	purposes	purpose	NOUN
fsr-3679	183	5	,	,	PUNCT
fsr-3679	183	6	the	the	DET
fsr-3679	183	7	present	present	ADJ
fsr-3679	183	8	value	value	NOUN
fsr-3679	183	9	of	of	ADP
fsr-3679	183	10	the	the	DET
fsr-3679	183	11	traditional	traditional	ADJ
fsr-3679	183	12	point	point	NOUN
fsr-3679	183	13	estimate	estimate	NOUN
fsr-3679	183	14	was	be	AUX
fsr-3679	183	15	$	$	SYM
fsr-3679	183	16	1,487,611	1,487,611	NUM
fsr-3679	183	17	.	.	PUNCT
fsr-3679	183	18	)	)	PUNCT
fsr-3679	184	1	the	the	DET
fsr-3679	184	2	life	life	NOUN
fsr-3679	184	3	insurance	insurance	NOUN
fsr-3679	184	4	policy	policy	NOUN
fsr-3679	184	5	option	option	NOUN
fsr-3679	184	6	,	,	PUNCT
fsr-3679	184	7	clearly	clearly	ADV
fsr-3679	184	8	optimal	optimal	ADJ
fsr-3679	184	9	on	on	ADP
fsr-3679	184	10	a	a	DET
fsr-3679	184	11	point	point	NOUN
fsr-3679	184	12	estimate’basis	estimate’basis	NOUN
fsr-3679	184	13	,	,	PUNCT
fsr-3679	184	14	is	be	AUX
fsr-3679	184	15	no	no	ADV
fsr-3679	184	16	longer	long	ADV
fsr-3679	184	17	clearly	clearly	ADV
fsr-3679	184	18	optimal	optimal	ADJ
fsr-3679	184	19	on	on	ADP
fsr-3679	184	20	a	a	DET
fsr-3679	184	21	probabilistic	probabilistic	ADJ
fsr-3679	184	22	basis	basis	NOUN
fsr-3679	184	23	.	.	PUNCT
fsr-3679	185	1	using	use	VERB
fsr-3679	185	2	the	the	DET
fsr-3679	185	3	same	same	ADJ
fsr-3679	185	4	death	death	NOUN
fsr-3679	185	5	age	age	NOUN
fsr-3679	185	6	combinations	combination	NOUN
fsr-3679	185	7	as	as	ADP
fsr-3679	185	8	in	in	ADP
fsr-3679	185	9	the	the	DET
fsr-3679	185	10	first	first	ADJ
fsr-3679	185	11	simulation	simulation	NOUN
fsr-3679	185	12	yielded	yield	VERB
fsr-3679	185	13	a	a	DET
fsr-3679	185	14	net	net	NOUN
fsr-3679	185	15	to	to	ADP
fsr-3679	185	16	the	the	DET
fsr-3679	185	17	child	child	NOUN
fsr-3679	185	18	of	of	ADP
fsr-3679	185	19	$	$	SYM
fsr-3679	185	20	1,825,164	1,825,164	NUM
fsr-3679	185	21	,	,	PUNCT
fsr-3679	185	22	with	with	ADP
fsr-3679	185	23	a	a	DET
fsr-3679	185	24	standard	standard	ADJ
fsr-3679	185	25	deviation	deviation	NOUN
fsr-3679	185	26	of	of	ADP
fsr-3679	185	27	$	$	SYM
fsr-3679	185	28	267,547	267,547	NUM
fsr-3679	185	29	.	.	PUNCT
fsr-3679	186	1	on	on	ADP
fsr-3679	186	2	a	a	DET
fsr-3679	186	3	probabilistic	probabilistic	ADJ
fsr-3679	186	4	basis	basis	NOUN
fsr-3679	186	5	there	there	PRON
fsr-3679	186	6	is	be	VERB
fsr-3679	186	7	a	a	DET
fsr-3679	186	8	large	large	ADJ
fsr-3679	186	9	increase	increase	NOUN
fsr-3679	186	10	in	in	ADP
fsr-3679	186	11	thesizeoftheexpectedestate	thesizeoftheexpectedestate	NOUN
fsr-3679	186	12	(	(	PUNCT
fsr-3679	186	13	fromameanof$1,558,154	fromameanof$1,558,154	PROPN
fsr-3679	186	14	toameanof$l,825,164	toameanof$l,825,164	NOUN
fsr-3679	186	15	)	)	PUNCT
fsr-3679	186	16	,	,	PUNCT
fsr-3679	186	17	but	but	CCONJ
fsr-3679	186	18	accompanying	accompany	VERB
fsr-3679	186	19	that	that	SCONJ
fsr-3679	186	20	expected	expect	VERB
fsr-3679	186	21	increase	increase	NOUN
fsr-3679	186	22	is	be	AUX
fsr-3679	186	23	a	a	DET
fsr-3679	186	24	large	large	ADJ
fsr-3679	186	25	rise	rise	NOUN
fsr-3679	186	26	in	in	ADP
fsr-3679	186	27	the	the	DET
fsr-3679	186	28	level	level	NOUN
fsr-3679	186	29	of	of	ADP
fsr-3679	186	30	risk	risk	NOUN
fsr-3679	186	31	(	(	PUNCT
fsr-3679	186	32	from	from	ADP
fsr-3679	186	33	a	a	DET
fsr-3679	186	34	standard	standard	ADJ
fsr-3679	186	35	deviation	deviation	NOUN
fsr-3679	186	36	of	of	ADP
fsr-3679	186	37	$	$	SYM
fsr-3679	186	38	108,438	108,438	NUM
fsr-3679	186	39	to	to	ADP
fsr-3679	186	40	a	a	DET
fsr-3679	186	41	standard	standard	ADJ
fsr-3679	186	42	deviation	deviation	NOUN
fsr-3679	186	43	of	of	ADP
fsr-3679	186	44	$	$	SYM
fsr-3679	186	45	267,547	267,547	NUM
fsr-3679	186	46	)	)	PUNCT
fsr-3679	186	47	.	.	PUNCT
fsr-3679	187	1	the	the	DET
fsr-3679	187	2	decision	decision	NOUN
fsr-3679	187	3	to	to	PART
fsr-3679	187	4	purchase	purchase	VERB
fsr-3679	187	5	the	the	DET
fsr-3679	187	6	life	life	NOUN
fsr-3679	187	7	insurance	insurance	NOUN
fsr-3679	187	8	now	now	ADV
fsr-3679	187	9	depends	depend	VERB
fsr-3679	187	10	on	on	ADP
fsr-3679	187	11	the	the	DET
fsr-3679	187	12	risk	risk	NOUN
fsr-3679	187	13	preferences	preference	NOUN
fsr-3679	187	14	of	of	ADP
fsr-3679	187	15	the	the	DET
fsr-3679	187	16	child	child	NOUN
fsr-3679	187	17	.	.	PUNCT
fsr-3679	188	1	the	the	DET
fsr-3679	188	2	risk	risk	NOUN
fsr-3679	188	3	to	to	ADP
fsr-3679	188	4	the	the	DET
fsr-3679	188	5	child	child	NOUN
fsr-3679	188	6	in	in	ADP
fsr-3679	188	7	the	the	DET
fsr-3679	188	8	probabilistic	probabilistic	ADJ
fsr-3679	188	9	analysis	analysis	NOUN
fsr-3679	188	10	arises	arise	VERB
fsr-3679	188	11	from	from	ADP
fsr-3679	188	12	the	the	DET
fsr-3679	188	13	fact	fact	NOUN
fsr-3679	188	14	that	that	SCONJ
fsr-3679	188	15	if	if	SCONJ
fsr-3679	188	16	the	the	DET
fsr-3679	188	17	husband	husband	NOUN
fsr-3679	188	18	dies	die	VERB
fsr-3679	188	19	shortly	shortly	ADV
fsr-3679	188	20	after	after	SCONJ
fsr-3679	188	21	the	the	DET
fsr-3679	188	22	policy	policy	NOUN
fsr-3679	188	23	is	be	AUX
fsr-3679	188	24	issued	issue	VERB
fsr-3679	188	25	,	,	PUNCT
fsr-3679	188	26	then	then	ADV
fsr-3679	188	27	the	the	DET
fsr-3679	188	28	net	net	ADJ
fsr-3679	188	29	present	present	ADJ
fsr-3679	188	30	value	value	NOUN
fsr-3679	188	31	of	of	ADP
fsr-3679	188	32	the	the	DET
fsr-3679	188	33	future	future	ADJ
fsr-3679	188	34	estate	estate	NOUN
fsr-3679	188	35	of	of	ADP
fsr-3679	188	36	the	the	DET
fsr-3679	188	37	child	child	NOUN
fsr-3679	188	38	(	(	PUNCT
fsr-3679	188	39	after	after	SCONJ
fsr-3679	188	40	his	his	PRON
fsr-3679	188	41	mother	mother	NOUN
fsr-3679	188	42	has	have	AUX
fsr-3679	188	43	died	die	VERB
fsr-3679	188	44	)	)	PUNCT
fsr-3679	188	45	will	will	AUX
fsr-3679	188	46	be	be	AUX
fsr-3679	188	47	significantly	significantly	ADV
fsr-3679	188	48	larger	large	ADJ
fsr-3679	188	49	than	than	SCONJ
fsr-3679	188	50	if	if	SCONJ
fsr-3679	188	51	no	no	DET
fsr-3679	188	52	insurance	insurance	NOUN
fsr-3679	188	53	were	be	AUX
fsr-3679	188	54	purchased	purchase	VERB
fsr-3679	188	55	;	;	PUNCT
fsr-3679	188	56	conversely	conversely	ADV
fsr-3679	188	57	,	,	PUNCT
fsr-3679	188	58	if	if	SCONJ
fsr-3679	188	59	the	the	DET
fsr-3679	188	60	father	father	NOUN
fsr-3679	188	61	lives	live	VERB
fsr-3679	188	62	for	for	ADP
fsr-3679	188	63	a	a	DET
fsr-3679	188	64	long	long	ADJ
fsr-3679	188	65	time	time	NOUN
fsr-3679	188	66	(	(	PUNCT
fsr-3679	188	67	into	into	ADP
fsr-3679	188	68	his	his	PRON
fsr-3679	188	69	late	late	ADJ
fsr-3679	188	70	80s	80	NOUN
fsr-3679	188	71	or	or	CCONJ
fsr-3679	188	72	beyond	beyond	ADP
fsr-3679	188	73	)	)	PUNCT
fsr-3679	188	74	,	,	PUNCT
fsr-3679	188	75	much	much	ADJ
fsr-3679	188	76	of	of	ADP
fsr-3679	188	77	the	the	DET
fsr-3679	188	78	interest	interest	NOUN
fsr-3679	188	79	income	income	NOUN
fsr-3679	188	80	earned	earn	VERB
fsr-3679	188	81	by	by	ADP
fsr-3679	188	82	the	the	DET
fsr-3679	188	83	life	life	NOUN
fsr-3679	188	84	insurance	insurance	NOUN
fsr-3679	188	85	company	company	NOUN
fsr-3679	188	86	will	will	AUX
fsr-3679	188	87	be	be	AUX
fsr-3679	188	88	consumed	consume	VERB
fsr-3679	188	89	by	by	ADP
fsr-3679	188	90	death	death	NOUN
fsr-3679	188	91	benefits	benefit	NOUN
fsr-3679	188	92	paid	pay	VERB
fsr-3679	188	93	to	to	ADP
fsr-3679	188	94	other	other	ADJ
fsr-3679	188	95	beneficiaries	beneficiary	NOUN
fsr-3679	188	96	,	,	PUNCT
fsr-3679	188	97	and	and	CCONJ
fsr-3679	188	98	the	the	DET
fsr-3679	188	99	net	net	ADJ
fsr-3679	188	100	present	present	ADJ
fsr-3679	188	101	value	value	NOUN
fsr-3679	188	102	of	of	ADP
fsr-3679	188	103	the	the	DET
fsr-3679	188	104	estate	estate	NOUN
fsr-3679	188	105	of	of	ADP
fsr-3679	188	106	the	the	DET
fsr-3679	188	107	child	child	NOUN
fsr-3679	188	108	will	will	AUX
fsr-3679	188	109	be	be	AUX
fsr-3679	188	110	smaller	small	ADJ
fsr-3679	188	111	than	than	SCONJ
fsr-3679	188	112	if	if	SCONJ
fsr-3679	188	113	life	life	NOUN
fsr-3679	188	114	insurance	insurance	NOUN
fsr-3679	188	115	had	have	AUX
fsr-3679	188	116	not	not	PART
fsr-3679	188	117	been	be	AUX
fsr-3679	188	118	purchased	purchase	VERB
fsr-3679	188	119	.	.	PUNCT
fsr-3679	189	1	since	since	SCONJ
fsr-3679	189	2	the	the	DET
fsr-3679	189	3	time	time	NOUN
fsr-3679	189	4	at	at	ADP
fsr-3679	189	5	which	which	PRON
fsr-3679	189	6	this	this	DET
fsr-3679	189	7	occurrence	occurrence	NOUN
fsr-3679	189	8	happens	happen	VERB
fsr-3679	189	9	is	be	AUX
fsr-3679	189	10	well	well	ADV
fsr-3679	189	11	beyond	beyond	ADP
fsr-3679	189	12	the	the	DET
fsr-3679	189	13	23	23	NUM
fsr-3679	189	14	year	year	NOUN
fsr-3679	189	15	life	life	NOUN
fsr-3679	189	16	expectancy	expectancy	NOUN
fsr-3679	189	17	of	of	ADP
fsr-3679	189	18	the	the	DET
fsr-3679	189	19	mother	mother	NOUN
fsr-3679	189	20	,	,	PUNCT
fsr-3679	189	21	this	this	DET
fsr-3679	189	22	risk	risk	NOUN
fsr-3679	189	23	is	be	AUX
fsr-3679	189	24	not	not	PART
fsr-3679	189	25	communicated	communicate	VERB
fsr-3679	189	26	to	to	ADP
fsr-3679	189	27	the	the	DET
fsr-3679	189	28	estate	estate	NOUN
fsr-3679	189	29	owners	owner	NOUN
fsr-3679	189	30	under	under	ADP
fsr-3679	189	31	the	the	DET
fsr-3679	189	32	traditional	traditional	ADJ
fsr-3679	189	33	estate	estate	NOUN
fsr-3679	189	34	planning	planning	NOUN
fsr-3679	189	35	methodology	methodology	NOUN
fsr-3679	189	36	.	.	PUNCT
fsr-3679	190	1	to	to	PART
fsr-3679	190	2	further	far	ADV
fsr-3679	190	3	complicate	complicate	VERB
fsr-3679	190	4	matters	matter	NOUN
fsr-3679	190	5	,	,	PUNCT
fsr-3679	190	6	when	when	SCONJ
fsr-3679	190	7	the	the	DET
fsr-3679	190	8	probabilistic	probabilistic	ADJ
fsr-3679	190	9	process	process	NOUN
fsr-3679	190	10	(	(	PUNCT
fsr-3679	190	11	using	use	VERB
fsr-3679	190	12	the	the	DET
fsr-3679	190	13	same	same	ADJ
fsr-3679	190	14	death	death	NOUN
fsr-3679	190	15	age	age	NOUN
fsr-3679	190	16	combinations	combination	NOUN
fsr-3679	190	17	as	as	ADP
fsr-3679	190	18	in	in	ADP
fsr-3679	190	19	the	the	DET
fsr-3679	190	20	first	first	ADJ
fsr-3679	190	21	simulation	simulation	NOUN
fsr-3679	190	22	)	)	PUNCT
fsr-3679	190	23	is	be	AUX
fsr-3679	190	24	applied	apply	VERB
fsr-3679	190	25	to	to	ADP
fsr-3679	190	26	the	the	DET
fsr-3679	190	27	estate	estate	NOUN
fsr-3679	190	28	plan	plan	NOUN
fsr-3679	190	29	using	use	VERB
fsr-3679	190	30	the	the	DET
fsr-3679	190	31	revised	revise	VERB
fsr-3679	190	32	will	will	AUX
fsr-3679	190	33	(	(	PUNCT
fsr-3679	190	34	to	to	PART
fsr-3679	190	35	take	take	VERB
fsr-3679	190	36	advantage	advantage	NOUN
fsr-3679	190	37	of	of	ADP
fsr-3679	190	38	passing	pass	VERB
fsr-3679	190	39	$	$	SYM
fsr-3679	190	40	600,000	600,000	NUM
fsr-3679	190	41	total	total	ADJ
fsr-3679	190	42	estate	estate	NOUN
fsr-3679	190	43	tax	tax	NOUN
fsr-3679	190	44	free	free	ADJ
fsr-3679	190	45	to	to	ADP
fsr-3679	190	46	the	the	DET
fsr-3679	190	47	child	child	NOUN
fsr-3679	190	48	on	on	ADP
fsr-3679	190	49	the	the	DET
fsr-3679	190	50	death	death	NOUN
fsr-3679	190	51	of	of	ADP
fsr-3679	190	52	the	the	DET
fsr-3679	190	53	first	first	ADJ
fsr-3679	190	54	parent	parent	NOUN
fsr-3679	190	55	)	)	PUNCT
fsr-3679	190	56	,	,	PUNCT
fsr-3679	190	57	the	the	DET
fsr-3679	190	58	net	net	ADJ
fsr-3679	190	59	present	present	ADJ
fsr-3679	190	60	value	value	NOUN
fsr-3679	190	61	of	of	ADP
fsr-3679	190	62	the	the	DET
fsr-3679	190	63	estate	estate	NOUN
fsr-3679	190	64	of	of	ADP
fsr-3679	190	65	the	the	DET
fsr-3679	190	66	child	child	NOUN
fsr-3679	190	67	after	after	SCONJ
fsr-3679	190	68	both	both	DET
fsr-3679	190	69	parents	parent	NOUN
fsr-3679	190	70	are	be	AUX
fsr-3679	190	71	deceased	deceased	ADJ
fsr-3679	190	72	was	be	AUX
fsr-3679	190	73	$	$	SYM
fsr-3679	190	74	1,792,267	1,792,267	NUM
fsr-3679	190	75	,	,	PUNCT
fsr-3679	190	76	the	the	DET
fsr-3679	190	77	standard	standard	ADJ
fsr-3679	190	78	deviation	deviation	NOUN
fsr-3679	190	79	$	$	SYM
fsr-3679	190	80	140,29	140,29	NUM
fsr-3679	190	81	1	1	NUM
fsr-3679	190	82	.	.	PUNCT
fsr-3679	191	1	while	while	SCONJ
fsr-3679	191	2	the	the	DET
fsr-3679	191	3	expected	expect	VERB
fsr-3679	191	4	value	value	NOUN
fsr-3679	191	5	of	of	ADP
fsr-3679	191	6	this	this	DET
fsr-3679	191	7	option	option	NOUN
fsr-3679	191	8	is	be	AUX
fsr-3679	191	9	less	less	ADJ
fsr-3679	191	10	than	than	ADP
fsr-3679	191	11	the	the	DET
fsr-3679	191	12	expected	expect	VERB
fsr-3679	191	13	value	value	NOUN
fsr-3679	191	14	of	of	ADP
fsr-3679	191	15	the	the	DET
fsr-3679	191	16	life	life	NOUN
fsr-3679	191	17	insurance	insurance	NOUN
fsr-3679	191	18	option	option	NOUN
fsr-3679	191	19	,	,	PUNCT
fsr-3679	191	20	there	there	PRON
fsr-3679	191	21	is	be	VERB
fsr-3679	191	22	also	also	ADV
fsr-3679	191	23	significantly	significantly	ADV
fsr-3679	191	24	less	less	ADJ
fsr-3679	191	25	risk	risk	NOUN
fsr-3679	191	26	.	.	PUNCT
fsr-3679	192	1	the	the	DET
fsr-3679	192	2	trade	trade	NOUN
fsr-3679	192	3	-	-	PUNCT
fsr-3679	192	4	off	off	NOUN
fsr-3679	192	5	between	between	ADP
fsr-3679	192	6	the	the	DET
fsr-3679	192	7	expected	expect	VERB
fsr-3679	192	8	return	return	NOUN
fsr-3679	192	9	and	and	CCONJ
fsr-3679	192	10	the	the	DET
fsr-3679	192	11	variance	variance	NOUN
fsr-3679	192	12	associated	associate	VERB
fsr-3679	192	13	with	with	ADP
fsr-3679	192	14	that	that	DET
fsr-3679	192	15	expected	expect	VERB
fsr-3679	192	16	return	return	NOUN
fsr-3679	192	17	(	(	PUNCT
fsr-3679	192	18	plotted	plot	VERB
fsr-3679	192	19	versus	versus	ADP
fsr-3679	192	20	the	the	DET
fsr-3679	192	21	square	square	ADJ
fsr-3679	192	22	root	root	NOUN
fsr-3679	192	23	of	of	ADP
fsr-3679	192	24	the	the	DET
fsr-3679	192	25	variance	variance	NOUN
fsr-3679	192	26	)	)	PUNCT
fsr-3679	192	27	for	for	ADP
fsr-3679	192	28	the	the	DET
fsr-3679	192	29	three	three	NUM
fsr-3679	192	30	estate	estate	NOUN
fsr-3679	192	31	plans	plan	NOUN
fsr-3679	192	32	just	just	ADV
fsr-3679	192	33	discussed	discuss	VERB
fsr-3679	192	34	is	be	AUX
fsr-3679	192	35	depicted	depict	VERB
fsr-3679	192	36	in	in	ADP
fsr-3679	192	37	figure	figure	NOUN
fsr-3679	192	38	6	6	NUM
fsr-3679	192	39	.	.	PUNCT
fsr-3679	193	1	300	300	NUM
fsr-3679	193	2	250	250	NUM
fsr-3679	193	3	jv	jv	NOUN
fsr-3679	193	4	200	200	NUM
fsr-3679	193	5	(	(	PUNCT
fsr-3679	193	6	,	,	PUNCT
fsr-3679	193	7	ooo	ooo	INTJ
fsr-3679	193	8	)	)	PUNCT
fsr-3679	193	9	150	150	NUM
fsr-3679	193	10	a	a	DET
fsr-3679	193	11	newwlll	newwlll	NOUN
fsr-3679	193	12	100	100	NUM
fsr-3679	193	13	a	a	DET
fsr-3679	193	14	statusaa	statusaa	NOUN
fsr-3679	193	15	0	0	NUM
fsr-3679	193	16	0	0	NUM
fsr-3679	193	17	1000	1000	NUM
fsr-3679	193	18	1200	1200	NUM
fsr-3679	193	19	1400	1400	NUM
fsr-3679	193	20	1600	1600	NUM
fsr-3679	193	21	1800	1800	NUM
fsr-3679	193	22	expected	expect	VERB
fsr-3679	193	23	value	value	NOUN
fsr-3679	193	24	(	(	PUNCT
fsr-3679	193	25	,	,	PUNCT
fsr-3679	193	26	ooo	ooo	INTJ
fsr-3679	193	27	)	)	PUNCT
fsr-3679	193	28	figure	figure	NOUN
fsr-3679	193	29	6	6	NUM
fsr-3679	193	30	.	.	PUNCT
fsr-3679	193	31	three	three	NUM
fsr-3679	193	32	alternate	alternate	ADJ
fsr-3679	193	33	estate	estate	NOUN
fsr-3679	193	34	plan	plan	NOUN
fsr-3679	193	35	e	e	NOUN
fsr-3679	193	36	-	-	NOUN
fsr-3679	193	37	v	v	ADJ
fsr-3679	193	38	combinations	combination	NOUN
fsr-3679	193	39	.	.	PUNCT
fsr-3679	194	1	156	156	NUM
fsr-3679	194	2	financial	financial	ADJ
fsr-3679	194	3	services	service	NOUN
fsr-3679	194	4	review	review	NOUN
fsr-3679	194	5	,	,	PUNCT
fsr-3679	194	6	l(2	l(2	PROPN
fsr-3679	194	7	)	)	PUNCT
fsr-3679	194	8	1991	1991	NUM
fsr-3679	194	9	figure	figure	NOUN
fsr-3679	194	10	7	7	NUM
fsr-3679	194	11	.	.	PUNCT
fsr-3679	194	12	attainable	attainable	ADJ
fsr-3679	194	13	estate	estate	NOUN
fsr-3679	194	14	plan	plan	NOUN
fsr-3679	194	15	e	e	NOUN
fsr-3679	194	16	-	-	NOUN
fsr-3679	194	17	v	v	ADJ
fsr-3679	194	18	combinations	combination	NOUN
fsr-3679	194	19	.	.	PUNCT
fsr-3679	195	1	now	now	ADV
fsr-3679	195	2	the	the	DET
fsr-3679	195	3	child	child	NOUN
fsr-3679	195	4	must	must	AUX
fsr-3679	195	5	decide	decide	VERB
fsr-3679	195	6	what	what	PRON
fsr-3679	195	7	risk	risk	NOUN
fsr-3679	195	8	level	level	NOUN
fsr-3679	195	9	s	s	NOUN
fsr-3679	195	10	/	/	SYM
fsr-3679	195	11	he	he	PRON
fsr-3679	195	12	is	be	AUX
fsr-3679	195	13	comfortable	comfortable	ADJ
fsr-3679	195	14	with	with	ADP
fsr-3679	195	15	,	,	PUNCT
fsr-3679	195	16	and	and	CCONJ
fsr-3679	195	17	that	that	DET
fsr-3679	195	18	decision	decision	NOUN
fsr-3679	195	19	will	will	AUX
fsr-3679	195	20	allow	allow	VERB
fsr-3679	195	21	the	the	DET
fsr-3679	195	22	child	child	NOUN
fsr-3679	195	23	,	,	PUNCT
fsr-3679	195	24	from	from	ADP
fsr-3679	195	25	amongst	amongst	ADP
fsr-3679	195	26	those	those	DET
fsr-3679	195	27	three	three	NUM
fsr-3679	195	28	estate	estate	NOUN
fsr-3679	195	29	plans	plan	NOUN
fsr-3679	195	30	,	,	PUNCT
fsr-3679	195	31	to	to	PART
fsr-3679	195	32	chose	choose	VERB
fsr-3679	195	33	the	the	DET
fsr-3679	195	34	optimal	optimal	ADJ
fsr-3679	195	35	one	one	NOUN
fsr-3679	195	36	.	.	PUNCT
fsr-3679	196	1	the	the	DET
fsr-3679	196	2	life	life	NOUN
fsr-3679	196	3	insurance	insurance	NOUN
fsr-3679	196	4	purchase	purchase	NOUN
fsr-3679	196	5	is	be	AUX
fsr-3679	196	6	no	no	ADV
fsr-3679	196	7	longer	long	ADV
fsr-3679	196	8	a	a	DET
fsr-3679	196	9	clearly	clearly	ADV
fsr-3679	196	10	optimal	optimal	ADJ
fsr-3679	196	11	plan	plan	NOUN
fsr-3679	196	12	.	.	PUNCT
fsr-3679	197	1	whether	whether	SCONJ
fsr-3679	197	2	or	or	CCONJ
fsr-3679	197	3	not	not	PART
fsr-3679	197	4	any	any	PRON
fsr-3679	197	5	or	or	CCONJ
fsr-3679	197	6	all	all	PRON
fsr-3679	197	7	of	of	ADP
fsr-3679	197	8	the	the	DET
fsr-3679	197	9	three	three	NUM
fsr-3679	197	10	estate	estate	NOUN
fsr-3679	197	11	plans	plan	NOUN
fsr-3679	197	12	just	just	ADV
fsr-3679	197	13	examined	examine	VERB
fsr-3679	197	14	fall	fall	NOUN
fsr-3679	197	15	on	on	ADP
fsr-3679	197	16	the	the	DET
fsr-3679	197	17	optimal	optimal	ADJ
fsr-3679	197	18	estate	estate	NOUN
fsr-3679	197	19	plan	plan	NOUN
fsr-3679	197	20	frontier	frontier	NOUN
fsr-3679	197	21	or	or	CCONJ
fsr-3679	197	22	lie	lie	VERB
fsr-3679	197	23	above	above	ADV
fsr-3679	197	24	and	and	CCONJ
fsr-3679	197	25	to	to	ADP
fsr-3679	197	26	the	the	DET
fsr-3679	197	27	left	left	NOUN
fsr-3679	197	28	of	of	ADP
fsr-3679	197	29	that	that	DET
fsr-3679	197	30	frontier	frontier	NOUN
fsr-3679	197	31	is	be	AUX
fsr-3679	197	32	unimportant	unimportant	ADJ
fsr-3679	197	33	;	;	PUNCT
fsr-3679	197	34	the	the	DET
fsr-3679	197	35	object	object	NOUN
fsr-3679	197	36	of	of	ADP
fsr-3679	197	37	probabilistic	probabilistic	ADJ
fsr-3679	197	38	estate	estate	NOUN
fsr-3679	197	39	planning	planning	NOUN
fsr-3679	197	40	is	be	AUX
fsr-3679	197	41	now	now	ADV
fsr-3679	197	42	clear	clear	ADJ
fsr-3679	197	43	.	.	PUNCT
fsr-3679	198	1	on	on	ADP
fsr-3679	198	2	a	a	DET
fsr-3679	198	3	probabilistic	probabilistic	ADJ
fsr-3679	198	4	basis	basis	NOUN
fsr-3679	198	5	,	,	PUNCT
fsr-3679	198	6	the	the	DET
fsr-3679	198	7	net	net	ADJ
fsr-3679	198	8	present	present	ADJ
fsr-3679	198	9	value	value	NOUN
fsr-3679	198	10	of	of	ADP
fsr-3679	198	11	assets	asset	NOUN
fsr-3679	198	12	passed	pass	VERB
fsr-3679	198	13	to	to	ADP
fsr-3679	198	14	the	the	DET
fsr-3679	198	15	child	child	NOUN
fsr-3679	198	16	can	can	AUX
fsr-3679	198	17	be	be	AUX
fsr-3679	198	18	graphed	graph	VERB
fsr-3679	198	19	versus	versus	ADP
fsr-3679	198	20	the	the	DET
fsr-3679	198	21	variance	variance	NOUN
fsr-3679	198	22	(	(	PUNCT
fsr-3679	198	23	or	or	CCONJ
fsr-3679	198	24	square	square	ADJ
fsr-3679	198	25	root	root	NOUN
fsr-3679	198	26	thereof	thereof	ADV
fsr-3679	198	27	)	)	PUNCT
fsr-3679	198	28	associated	associate	VERB
fsr-3679	198	29	with	with	ADP
fsr-3679	198	30	that	that	DET
fsr-3679	198	31	estate	estate	NOUN
fsr-3679	198	32	plan	plan	NOUN
fsr-3679	198	33	.	.	PUNCT
fsr-3679	199	1	by	by	ADP
fsr-3679	199	2	investigating	investigate	VERB
fsr-3679	199	3	other	other	ADJ
fsr-3679	199	4	asset	asset	NOUN
fsr-3679	199	5	reallocation	reallocation	NOUN
fsr-3679	199	6	possibilities	possibility	NOUN
fsr-3679	199	7	and	and	CCONJ
fsr-3679	199	8	alternative	alternative	ADJ
fsr-3679	199	9	estate	estate	NOUN
fsr-3679	199	10	plans	plan	NOUN
fsr-3679	199	11	(	(	PUNCT
fsr-3679	199	12	gifting	gift	VERB
fsr-3679	199	13	of	of	ADP
fsr-3679	199	14	assets	asset	NOUN
fsr-3679	199	15	without	without	ADP
fsr-3679	199	16	purchasing	purchase	VERB
fsr-3679	199	17	insurance	insurance	NOUN
fsr-3679	199	18	,	,	PUNCT
fsr-3679	199	19	combinations	combination	NOUN
fsr-3679	199	20	of	of	ADP
fsr-3679	199	21	will	will	NOUN
fsr-3679	199	22	changes	change	NOUN
fsr-3679	199	23	,	,	PUNCT
fsr-3679	199	24	trusts	trust	NOUN
fsr-3679	199	25	,	,	PUNCT
fsr-3679	199	26	use	use	NOUN
fsr-3679	199	27	of	of	ADP
fsr-3679	199	28	insurance	insurance	NOUN
fsr-3679	199	29	,	,	PUNCT
fsr-3679	199	30	et	et	PROPN
fsr-3679	199	31	al	al	PROPN
fsr-3679	199	32	.	.	PROPN
fsr-3679	199	33	)	)	PUNCT
fsr-3679	200	1	and	and	CCONJ
fsr-3679	200	2	plotting	plot	VERB
fsr-3679	200	3	means	mean	NOUN
fsr-3679	200	4	and	and	CCONJ
fsr-3679	200	5	variances	variance	NOUN
fsr-3679	200	6	for	for	ADP
fsr-3679	200	7	different	different	ADJ
fsr-3679	200	8	estate	estate	NOUN
fsr-3679	200	9	plans	plan	NOUN
fsr-3679	200	10	and	and	CCONJ
fsr-3679	200	11	asset	asset	NOUN
fsr-3679	200	12	/	/	SYM
fsr-3679	200	13	liability	liability	NOUN
fsr-3679	200	14	combinations	combination	NOUN
fsr-3679	200	15	,	,	PUNCT
fsr-3679	200	16	the	the	DET
fsr-3679	200	17	estate	estate	NOUN
fsr-3679	200	18	planner	planner	NOUN
fsr-3679	200	19	can	can	AUX
fsr-3679	200	20	identify	identify	VERB
fsr-3679	200	21	the	the	DET
fsr-3679	200	22	optimal	optimal	ADJ
fsr-3679	200	23	estate	estate	NOUN
fsr-3679	200	24	plan	plan	NOUN
fsr-3679	200	25	frontier	frontier	NOUN
fsr-3679	200	26	.	.	PUNCT
fsr-3679	201	1	(	(	PUNCT
fsr-3679	201	2	see	see	VERB
fsr-3679	201	3	figure	figure	NOUN
fsr-3679	201	4	7	7	NUM
fsr-3679	201	5	.	.	PUNCT
fsr-3679	201	6	)	)	PUNCT
fsr-3679	201	7	attainable	attainable	ADJ
fsr-3679	201	8	estate	estate	NOUN
fsr-3679	201	9	plans	plan	NOUN
fsr-3679	201	10	which	which	PRON
fsr-3679	201	11	are	be	AUX
fsr-3679	201	12	inferior	inferior	ADJ
fsr-3679	201	13	to	to	ADP
fsr-3679	201	14	those	those	PRON
fsr-3679	201	15	on	on	ADP
fsr-3679	201	16	the	the	DET
fsr-3679	201	17	frontier	frontier	NOUN
fsr-3679	201	18	can	can	AUX
fsr-3679	201	19	be	be	AUX
fsr-3679	201	20	avoided	avoid	VERB
fsr-3679	201	21	.	.	PUNCT
fsr-3679	202	1	the	the	DET
fsr-3679	202	2	plan	plan	NOUN
fsr-3679	202	3	which	which	PRON
fsr-3679	202	4	maximizes	maximize	VERB
fsr-3679	202	5	the	the	DET
fsr-3679	202	6	expected	expect	VERB
fsr-3679	202	7	net	net	ADJ
fsr-3679	202	8	present	present	ADJ
fsr-3679	202	9	value	value	NOUN
fsr-3679	202	10	of	of	ADP
fsr-3679	202	11	assets	asset	NOUN
fsr-3679	202	12	passed	pass	VERB
fsr-3679	202	13	to	to	ADP
fsr-3679	202	14	the	the	DET
fsr-3679	202	15	child	child	NOUN
fsr-3679	202	16	consistent	consistent	ADJ
fsr-3679	202	17	with	with	ADP
fsr-3679	202	18	the	the	DET
fsr-3679	202	19	risk	risk	NOUN
fsr-3679	202	20	level	level	NOUN
fsr-3679	202	21	with	with	ADP
fsr-3679	202	22	which	which	PRON
fsr-3679	202	23	the	the	DET
fsr-3679	202	24	child	child	NOUN
fsr-3679	202	25	is	be	AUX
fsr-3679	202	26	comfortable	comfortable	ADJ
fsr-3679	202	27	can	can	AUX
fsr-3679	202	28	be	be	AUX
fsr-3679	202	29	implemented	implement	VERB
fsr-3679	202	30	.	.	PUNCT
fsr-3679	203	1	conclusions	conclusion	NOUN
fsr-3679	203	2	probabilistic	probabilistic	ADJ
fsr-3679	203	3	estate	estate	NOUN
fsr-3679	203	4	planning	planning	NOUN
fsr-3679	203	5	allows	allow	VERB
fsr-3679	203	6	those	those	DET
fsr-3679	203	7	decision	decision	NOUN
fsr-3679	203	8	makers	maker	NOUN
fsr-3679	203	9	who	who	PRON
fsr-3679	203	10	are	be	AUX
fsr-3679	203	11	interested	interested	ADJ
fsr-3679	203	12	in	in	ADP
fsr-3679	203	13	risk	risk	NOUN
fsr-3679	203	14	to	to	PART
fsr-3679	203	15	make	make	VERB
fsr-3679	203	16	optimal	optimal	ADJ
fsr-3679	203	17	estate	estate	NOUN
fsr-3679	203	18	planning	planning	NOUN
fsr-3679	203	19	decisions	decision	NOUN
fsr-3679	203	20	.	.	PUNCT
fsr-3679	204	1	if	if	SCONJ
fsr-3679	204	2	the	the	DET
fsr-3679	204	3	plan	plan	NOUN
fsr-3679	204	4	which	which	PRON
fsr-3679	204	5	maximizes	maximize	VERB
fsr-3679	204	6	the	the	DET
fsr-3679	204	7	net	net	ADJ
fsr-3679	204	8	present	present	ADJ
fsr-3679	204	9	value	value	NOUN
fsr-3679	204	10	of	of	ADP
fsr-3679	204	11	assets	asset	NOUN
fsr-3679	204	12	passed	pass	VERB
fsr-3679	204	13	to	to	ADP
fsr-3679	204	14	the	the	DET
fsr-3679	204	15	heir(s	heir(s	NOUN
fsr-3679	204	16	)	)	PUNCT
fsr-3679	204	17	simultaneously	simultaneously	ADV
fsr-3679	204	18	has	have	VERB
fsr-3679	204	19	the	the	DET
fsr-3679	204	20	smallest	small	ADJ
fsr-3679	204	21	variance	variance	NOUN
fsr-3679	204	22	,	,	PUNCT
fsr-3679	204	23	then	then	ADV
fsr-3679	204	24	clearly	clearly	ADV
fsr-3679	204	25	that	that	DET
fsr-3679	204	26	plan	plan	NOUN
fsr-3679	204	27	is	be	AUX
fsr-3679	204	28	optimal	optimal	ADJ
fsr-3679	204	29	.	.	PUNCT
fsr-3679	205	1	if	if	SCONJ
fsr-3679	205	2	,	,	PUNCT
fsr-3679	205	3	however	however	ADV
fsr-3679	205	4	,	,	PUNCT
fsr-3679	205	5	the	the	DET
fsr-3679	205	6	plan	plan	NOUN
fsr-3679	205	7	which	which	PRON
fsr-3679	205	8	maximizes	maximize	VERB
fsr-3679	205	9	the	the	DET
fsr-3679	205	10	net	net	ADJ
fsr-3679	205	11	present	present	ADJ
fsr-3679	205	12	value	value	NOUN
fsr-3679	205	13	of	of	ADP
fsr-3679	205	14	assets	asset	NOUN
fsr-3679	205	15	passed	pass	VERB
fsr-3679	205	16	to	to	ADP
fsr-3679	205	17	the	the	DET
fsr-3679	205	18	heir(s	heir(s	NOUN
fsr-3679	205	19	)	)	PUNCT
fsr-3679	205	20	simultaneously	simultaneously	ADV
fsr-3679	205	21	has	have	VERB
fsr-3679	205	22	the	the	DET
fsr-3679	205	23	largest	large	ADJ
fsr-3679	205	24	variance	variance	NOUN
fsr-3679	205	25	,	,	PUNCT
fsr-3679	205	26	and	and	CCONJ
fsr-3679	205	27	other	other	ADJ
fsr-3679	205	28	plans	plan	NOUN
fsr-3679	205	29	having	have	VERB
fsr-3679	205	30	lower	low	ADJ
fsr-3679	205	31	expected	expect	VERB
fsr-3679	205	32	values	value	NOUN
fsr-3679	205	33	have	have	VERB
fsr-3679	205	34	lower	low	ADJ
fsr-3679	205	35	variances	variance	NOUN
fsr-3679	205	36	,	,	PUNCT
fsr-3679	205	37	then	then	ADV
fsr-3679	205	38	the	the	DET
fsr-3679	205	39	e	e	NOUN
fsr-3679	205	40	-	-	NOUN
fsr-3679	205	41	v	v	ADJ
fsr-3679	205	42	rule	rule	NOUN
fsr-3679	205	43	applies	applie	NOUN
fsr-3679	205	44	,	,	PUNCT
fsr-3679	205	45	and	and	CCONJ
fsr-3679	205	46	the	the	DET
fsr-3679	205	47	heir(s	heir(s	NOUN
fsr-3679	205	48	)	)	PUNCT
fsr-3679	205	49	must	must	AUX
fsr-3679	205	50	choose	choose	VERB
fsr-3679	205	51	a	a	DET
fsr-3679	205	52	plan	plan	NOUN
fsr-3679	205	53	consistent	consistent	ADJ
fsr-3679	205	54	with	with	ADP
fsr-3679	205	55	his	his	PRON
fsr-3679	205	56	/	/	SYM
fsr-3679	205	57	her	she	PRON
fsr-3679	205	58	/	/	PUNCT
fsr-3679	205	59	their	their	PRON
fsr-3679	205	60	risk	risk	NOUN
fsr-3679	205	61	level(s	level(s	PROPN
fsr-3679	205	62	)	)	PUNCT
fsr-3679	205	63	from	from	ADP
fsr-3679	205	64	among	among	ADP
fsr-3679	205	65	those	those	DET
fsr-3679	205	66	plans	plan	NOUN
fsr-3679	205	67	falling	fall	VERB
fsr-3679	205	68	on	on	ADP
fsr-3679	205	69	the	the	DET
fsr-3679	205	70	optimal	optimal	ADJ
fsr-3679	205	71	estate	estate	NOUN
fsr-3679	205	72	plan	plan	NOUN
fsr-3679	205	73	frontier	frontier	NOUN
fsr-3679	205	74	.	.	PUNCT
fsr-3679	206	1	probabilistic	probabilistic	ADJ
fsr-3679	206	2	estate	estate	NOUN
fsr-3679	206	3	planning	plan	VERB
fsr-3679	206	4	157	157	NUM
fsr-3679	206	5	combining	combine	VERB
fsr-3679	206	6	the	the	DET
fsr-3679	206	7	basic	basic	ADJ
fsr-3679	206	8	principle	principle	NOUN
fsr-3679	206	9	in	in	ADP
fsr-3679	206	10	finance	finance	NOUN
fsr-3679	206	11	of	of	ADP
fsr-3679	206	12	maximizing	maximize	VERB
fsr-3679	206	13	expected	expect	VERB
fsr-3679	206	14	net	net	ADJ
fsr-3679	206	15	present	present	ADJ
fsr-3679	206	16	value	value	NOUN
fsr-3679	206	17	with	with	ADP
fsr-3679	206	18	jensen	jensen	PROPN
fsr-3679	206	19	’s	’s	PART
fsr-3679	206	20	inequality	inequality	PROPN
fsr-3679	206	21	and	and	CCONJ
fsr-3679	206	22	markowitz	markowitz	PROPN
fsr-3679	206	23	’s	’s	PART
fsr-3679	206	24	e	e	PROPN
fsr-3679	206	25	-	-	NOUN
fsr-3679	206	26	v	v	ADJ
fsr-3679	206	27	rule	rule	NOUN
fsr-3679	206	28	results	result	NOUN
fsr-3679	206	29	in	in	ADP
fsr-3679	206	30	a	a	DET
fsr-3679	206	31	process	process	NOUN
fsr-3679	206	32	referred	refer	VERB
fsr-3679	206	33	to	to	ADP
fsr-3679	206	34	by	by	ADP
fsr-3679	206	35	this	this	DET
fsr-3679	206	36	author	author	NOUN
fsr-3679	206	37	as	as	ADP
fsr-3679	206	38	probabilistic	probabilistic	ADJ
fsr-3679	206	39	estate	estate	NOUN
fsr-3679	206	40	planning	planning	NOUN
fsr-3679	206	41	.	.	PUNCT
fsr-3679	207	1	the	the	DET
fsr-3679	207	2	primary	primary	ADJ
fsr-3679	207	3	advantages	advantage	NOUN
fsr-3679	207	4	of	of	ADP
fsr-3679	207	5	this	this	DET
fsr-3679	207	6	methodology	methodology	NOUN
fsr-3679	207	7	over	over	ADP
fsr-3679	207	8	current	current	ADJ
fsr-3679	207	9	methodology	methodology	NOUN
fsr-3679	207	10	are	be	AUX
fsr-3679	207	11	that	that	SCONJ
fsr-3679	207	12	it	it	PRON
fsr-3679	207	13	incorporates	incorporate	VERB
fsr-3679	207	14	the	the	DET
fsr-3679	207	15	element	element	NOUN
fsr-3679	207	16	of	of	ADP
fsr-3679	207	17	risk	risk	NOUN
fsr-3679	207	18	,	,	PUNCT
fsr-3679	207	19	that	that	SCONJ
fsr-3679	207	20	the	the	DET
fsr-3679	207	21	probabilistic	probabilistic	ADJ
fsr-3679	207	22	mean	mean	NOUN
fsr-3679	207	23	is	be	AUX
fsr-3679	207	24	unbiased	unbiased	ADJ
fsr-3679	207	25	with	with	ADP
fsr-3679	207	26	respect	respect	NOUN
fsr-3679	207	27	to	to	ADP
fsr-3679	207	28	growth	growth	NOUN
fsr-3679	207	29	rates	rate	NOUN
fsr-3679	207	30	,	,	PUNCT
fsr-3679	207	31	discount	discount	NOUN
fsr-3679	207	32	rates	rate	NOUN
fsr-3679	207	33	and	and	CCONJ
fsr-3679	207	34	age(s	age(s	NOUN
fsr-3679	207	35	)	)	PUNCT
fsr-3679	207	36	of	of	ADP
fsr-3679	207	37	the	the	DET
fsr-3679	207	38	estate	estate	NOUN
fsr-3679	207	39	owner(s	owner(s	NOUN
fsr-3679	207	40	)	)	PUNCT
fsr-3679	207	41	,	,	PUNCT
fsr-3679	207	42	and	and	CCONJ
fsr-3679	207	43	that	that	SCONJ
fsr-3679	207	44	results	result	NOUN
fsr-3679	207	45	expressed	express	VERB
fsr-3679	207	46	on	on	ADP
fsr-3679	207	47	a	a	DET
fsr-3679	207	48	present	present	ADJ
fsr-3679	207	49	value	value	NOUN
fsr-3679	207	50	basis	basis	NOUN
fsr-3679	207	51	(	(	PUNCT
fsr-3679	207	52	rather	rather	ADV
fsr-3679	207	53	than	than	ADP
fsr-3679	207	54	on	on	ADP
fsr-3679	207	55	a	a	DET
fsr-3679	207	56	future	future	ADJ
fsr-3679	207	57	value	value	NOUN
fsr-3679	207	58	basis	basis	NOUN
fsr-3679	207	59	)	)	PUNCT
fsr-3679	207	60	are	be	AUX
fsr-3679	207	61	more	more	ADV
fsr-3679	207	62	meaningful	meaningful	ADJ
fsr-3679	207	63	to	to	PART
fsr-3679	207	64	estate	estate	NOUN
fsr-3679	207	65	owners	owner	NOUN
fsr-3679	207	66	.	.	PUNCT
fsr-3679	208	1	in	in	ADP
fsr-3679	208	2	summary	summary	NOUN
fsr-3679	208	3	,	,	PUNCT
fsr-3679	208	4	probabilistic	probabilistic	ADJ
fsr-3679	208	5	estate	estate	NOUN
fsr-3679	208	6	planning	planning	NOUN
fsr-3679	208	7	permits	permit	VERB
fsr-3679	208	8	modern	modern	ADJ
fsr-3679	208	9	portfolio	portfolio	NOUN
fsr-3679	208	10	theory	theory	NOUN
fsr-3679	208	11	(	(	PUNCT
fsr-3679	208	12	mean	mean	ADJ
fsr-3679	208	13	,	,	PUNCT
fsr-3679	208	14	variances	variance	NOUN
fsr-3679	208	15	tradeoffs	tradeoff	NOUN
fsr-3679	208	16	)	)	PUNCT
fsr-3679	208	17	to	to	PART
fsr-3679	208	18	be	be	AUX
fsr-3679	208	19	used	use	VERB
fsr-3679	208	20	to	to	PART
fsr-3679	208	21	select	select	VERB
fsr-3679	208	22	an	an	DET
fsr-3679	208	23	optimal	optimal	ADJ
fsr-3679	208	24	estate	estate	NOUN
fsr-3679	208	25	plan	plan	NOUN
fsr-3679	208	26	.	.	PUNCT
fsr-3679	209	1	there	there	PRON
fsr-3679	209	2	are	be	VERB
fsr-3679	209	3	other	other	ADJ
fsr-3679	209	4	variables	variable	NOUN
fsr-3679	209	5	influencing	influence	VERB
fsr-3679	209	6	an	an	DET
fsr-3679	209	7	estate	estate	NOUN
fsr-3679	209	8	plan	plan	NOUN
fsr-3679	209	9	that	that	PRON
fsr-3679	209	10	could	could	AUX
fsr-3679	209	11	be	be	AUX
fsr-3679	209	12	considered	consider	VERB
fsr-3679	209	13	as	as	ADP
fsr-3679	209	14	random	random	ADJ
fsr-3679	209	15	variables	variable	NOUN
fsr-3679	209	16	.	.	PUNCT
fsr-3679	210	1	considering	consider	VERB
fsr-3679	210	2	time	time	NOUN
fsr-3679	210	3	until	until	SCONJ
fsr-3679	210	4	death	death	NOUN
fsr-3679	210	5	is	be	AUX
fsr-3679	210	6	a	a	DET
fsr-3679	210	7	first	first	ADJ
fsr-3679	210	8	step	step	NOUN
fsr-3679	210	9	.	.	PUNCT
fsr-3679	211	1	acknowledgments	acknowledgment	NOUN
fsr-3679	211	2	:	:	PUNCT
fsr-3679	212	1	thanks	thank	NOUN
fsr-3679	212	2	are	be	AUX
fsr-3679	212	3	extended	extend	VERB
fsr-3679	212	4	to	to	ADP
fsr-3679	212	5	the	the	DET
fsr-3679	212	6	two	two	NUM
fsr-3679	212	7	anonymous	anonymous	ADJ
fsr-3679	212	8	referees	referee	NOUN
fsr-3679	212	9	and	and	CCONJ
fsr-3679	212	10	james	james	PROPN
fsr-3679	212	11	c.	c.	PROPN
fsr-3679	212	12	hickman	hickman	PROPN
fsr-3679	212	13	for	for	ADP
fsr-3679	212	14	their	their	PRON
fsr-3679	212	15	numerous	numerous	ADJ
fsr-3679	212	16	helpful	helpful	ADJ
fsr-3679	212	17	comments	comment	NOUN
fsr-3679	212	18	and	and	CCONJ
fsr-3679	212	19	suggestions	suggestion	NOUN
fsr-3679	212	20	.	.	PUNCT
fsr-3679	213	1	notes	note	NOUN
fsr-3679	213	2	1	1	NUM
fsr-3679	213	3	.	.	PUNCT
fsr-3679	214	1	policy	policy	NOUN
fsr-3679	214	2	issued	issue	VERB
fsr-3679	214	3	by	by	ADP
fsr-3679	214	4	a	a	DET
fsr-3679	214	5	major	major	ADJ
fsr-3679	214	6	life	life	NOUN
fsr-3679	214	7	insurance	insurance	NOUN
fsr-3679	214	8	company	company	NOUN
fsr-3679	214	9	on	on	ADP
fsr-3679	214	10	a	a	DET
fsr-3679	214	11	no	no	DET
fsr-3679	214	12	-	-	PUNCT
fsr-3679	214	13	load	load	NOUN
fsr-3679	214	14	basis	basis	NOUN
fsr-3679	214	15	;	;	PUNCT
fsr-3679	214	16	valedictorian	valedictorian	PROPN
fsr-3679	214	17	i	i	PROPN
fsr-3679	214	18	-	-	PUNCT
fsr-3679	214	19	single	single	ADJ
fsr-3679	214	20	premium	premium	NOUN
fsr-3679	214	21	life	life	NOUN
fsr-3679	214	22	;	;	PUNCT
fsr-3679	214	23	dec	dec	PROPN
fsr-3679	214	24	.	.	PROPN
fsr-3679	214	25	1987	1987	NUM
fsr-3679	214	26	,	,	PUNCT
fsr-3679	214	27	6	6	NUM
fsr-3679	214	28	%	%	NOUN
fsr-3679	214	29	guaranteed	guarantee	VERB
fsr-3679	214	30	,	,	PUNCT
fsr-3679	214	31	9	9	NUM
fsr-3679	214	32	%	%	NOUN
fsr-3679	214	33	projected	project	VERB
fsr-3679	214	34	.	.	PUNCT
fsr-3679	215	1	references	reference	NOUN
fsr-3679	215	2	ackerman	ackerman	PROPN
fsr-3679	215	3	,	,	PUNCT
fsr-3679	215	4	laurence	laurence	PROPN
fsr-3679	215	5	j.	j.	PROPN
fsr-3679	215	6	1973	1973	NUM
fsr-3679	215	7	.	.	PUNCT
fsr-3679	216	1	“	"	PUNCT
fsr-3679	216	2	estate	estate	NOUN
fsr-3679	216	3	planning	planning	NOUN
fsr-3679	216	4	principles	principle	NOUN
fsr-3679	216	5	,	,	PUNCT
fsr-3679	216	6	”	"	PUNCT
fsr-3679	216	7	life	life	NOUN
fsr-3679	216	8	and	and	CCONJ
fsr-3679	216	9	health	health	NOUN
fsr-3679	216	10	insurance	insurance	NOUN
fsr-3679	216	11	handbook	handbook	NOUN
fsr-3679	216	12	,	,	PUNCT
fsr-3679	216	13	third	third	PROPN
fsr-3679	216	14	edition	edition	NOUN
fsr-3679	216	15	.	.	PUNCT
fsr-3679	217	1	richard	richard	PROPN
fsr-3679	217	2	d.	d.	PROPN
fsr-3679	217	3	irwin	irwin	PROPN
fsr-3679	217	4	,	,	PUNCT
fsr-3679	217	5	p.	p.	PROPN
fsr-3679	217	6	845	845	NUM
fsr-3679	217	7	.	.	PUNCT
fsr-3679	218	1	jordan	jordan	PROPN
fsr-3679	218	2	,	,	PUNCT
fsr-3679	218	3	chester	chester	PROPN
fsr-3679	218	4	wallace	wallace	PROPN
fsr-3679	218	5	jr	jr	PROPN
fsr-3679	218	6	.	.	PROPN
fsr-3679	218	7	1952	1952	NUM
fsr-3679	218	8	.	.	PUNCT
fsr-3679	219	1	life	life	NOUN
fsr-3679	219	2	contingencies	contingency	NOUN
fsr-3679	219	3	.	.	PUNCT
fsr-3679	220	1	the	the	DET
fsr-3679	220	2	society	society	NOUN
fsr-3679	220	3	of	of	ADP
fsr-3679	220	4	actuaries	actuary	NOUN
fsr-3679	220	5	,	,	PUNCT
fsr-3679	220	6	pp	pp	ADV
fsr-3679	220	7	.	.	PUNCT
fsr-3679	221	1	246	246	NUM
fsr-3679	221	2	-	-	SYM
fsr-3679	221	3	247	247	NUM
fsr-3679	221	4	.	.	PUNCT
fsr-3679	222	1	leimberg	leimberg	PROPN
fsr-3679	222	2	,	,	PUNCT
fsr-3679	222	3	stephan	stephan	PROPN
fsr-3679	222	4	r.	r.	PROPN
fsr-3679	222	5	,	,	PUNCT
fsr-3679	222	6	et	et	PROPN
fsr-3679	222	7	al	al	PROPN
fsr-3679	222	8	.	.	PROPN
fsr-3679	222	9	1989	1989	NUM
fsr-3679	222	10	.	.	PUNCT
fsr-3679	223	1	the	the	DET
fsr-3679	223	2	financial	financial	PROPN
fsr-3679	223	3	services	services	PROPN
fsr-3679	223	4	professional	professional	NOUN
fsr-3679	223	5	’s	’s	PART
fsr-3679	223	6	guide	guide	NOUN
fsr-3679	223	7	to	to	ADP
fsr-3679	223	8	the	the	DET
fsr-3679	223	9	state	state	NOUN
fsr-3679	223	10	of	of	ADP
fsr-3679	223	11	the	the	DET
fsr-3679	223	12	art/	art/	ADJ
fsr-3679	223	13	1989	1989	NUM
fsr-3679	223	14	.	.	PUNCT
fsr-3679	224	1	bryn	bryn	PROPN
fsr-3679	224	2	mawr	mawr	PROPN
fsr-3679	224	3	,	,	PUNCT
fsr-3679	224	4	pa	pa	PROPN
fsr-3679	224	5	:	:	PUNCT
fsr-3679	224	6	american	american	PROPN
fsr-3679	224	7	college	college	PROPN
fsr-3679	224	8	,	,	PUNCT
fsr-3679	224	9	page	page	NOUN
fsr-3679	224	10	6.9	6.9	NUM
fsr-3679	224	11	.	.	PUNCT
fsr-3679	225	1	markowitz	markowitz	PROPN
fsr-3679	225	2	,	,	PUNCT
fsr-3679	225	3	harry	harry	PROPN
fsr-3679	225	4	m.	m.	PROPN
fsr-3679	225	5	1952	1952	NUM
fsr-3679	225	6	.	.	PUNCT
fsr-3679	226	1	“	"	PUNCT
fsr-3679	226	2	portfolio	portfolio	NOUN
fsr-3679	226	3	selection	selection	NOUN
fsr-3679	226	4	,	,	PUNCT
fsr-3679	226	5	”	"	PUNCT
fsr-3679	226	6	journal	journal	NOUN
fsr-3679	226	7	of	of	ADP
fsr-3679	226	8	finance	finance	NOUN
fsr-3679	226	9	,	,	PUNCT
fsr-3679	226	10	march	march	PROPN
fsr-3679	226	11	:	:	PUNCT
fsr-3679	226	12	312	312	NUM
fsr-3679	226	13	,	,	PUNCT
fsr-3679	226	14	324	324	NUM
fsr-3679	226	15	.	.	PUNCT
fsr-3679	227	1	miller	miller	PROPN
fsr-3679	227	2	,	,	PUNCT
fsr-3679	227	3	ralph	ralph	PROPN
fsr-3679	227	4	gano	gano	PROPN
fsr-3679	227	5	.	.	PROPN
fsr-3679	227	6	1987	1987	NUM
fsr-3679	227	7	.	.	PUNCT
fsr-3679	228	1	“	"	PUNCT
fsr-3679	228	2	selling	sell	VERB
fsr-3679	228	3	estate	estate	NOUN
fsr-3679	228	4	planning	planning	NOUN
fsr-3679	228	5	with	with	ADP
fsr-3679	228	6	a	a	DET
fsr-3679	228	7	computer	computer	NOUN
fsr-3679	228	8	screen	screen	NOUN
fsr-3679	228	9	and	and	CCONJ
fsr-3679	228	10	without	without	ADP
fsr-3679	228	11	reams	ream	NOUN
fsr-3679	228	12	of	of	ADP
fsr-3679	228	13	paper	paper	NOUN
fsr-3679	228	14	,	,	PUNCT
fsr-3679	228	15	”	"	PUNCT
fsr-3679	228	16	journal	journal	NOUN
fsr-3679	228	17	of	of	ADP
fsr-3679	228	18	american	american	ADJ
fsr-3679	228	19	society	society	NOUN
fsr-3679	228	20	of	of	ADP
fsr-3679	228	21	clu	clu	PROPN
fsr-3679	228	22	&	&	CCONJ
fsr-3679	228	23	chfc	chfc	PROPN
fsr-3679	228	24	,	,	PUNCT
fsr-3679	228	25	january	january	PROPN
fsr-3679	228	26	:	:	PUNCT
fsr-3679	228	27	88	88	NUM
fsr-3679	228	28	-	-	SYM
fsr-3679	228	29	89	89	NUM
fsr-3679	228	30	.	.	PUNCT
fsr-3679	228	31	national	national	ADJ
fsr-3679	228	32	center	center	NOUN
fsr-3679	228	33	for	for	ADP
fsr-3679	228	34	health	health	NOUN
fsr-3679	228	35	statistics	statistic	NOUN
fsr-3679	228	36	.	.	PUNCT
fsr-3679	229	1	1987	1987	NUM
fsr-3679	229	2	.	.	PUNCT
fsr-3679	230	1	vital	vital	ADJ
fsr-3679	230	2	statistics	statistic	NOUN
fsr-3679	230	3	of	of	ADP
fsr-3679	230	4	the	the	DET
fsr-3679	230	5	united	united	PROPN
fsr-3679	230	6	states	states	PROPN
fsr-3679	230	7	,	,	PUNCT
fsr-3679	230	8	1984	1984	NUM
fsr-3679	230	9	,	,	PUNCT
fsr-3679	230	10	vol	vol	NOUN
fsr-3679	230	11	.	.	PUNCT
fsr-3679	230	12	ii	ii	PROPN
fsr-3679	230	13	,	,	PUNCT
fsr-3679	230	14	mortality	mortality	NOUN
fsr-3679	230	15	part	part	NOUN
fsr-3679	230	16	a.	a.	PROPN
fsr-3679	230	17	dhhs	dhhs	PROPN
fsr-3679	230	18	pub	pub	PROPN
fsr-3679	230	19	.	.	PUNCT
fsr-3679	231	1	no	no	DET
fsr-3679	231	2	(	(	PUNCT
fsr-3679	231	3	phs	phs	NOUN
fsr-3679	231	4	)	)	PUNCT
fsr-3679	231	5	87	87	NUM
fsr-3679	231	6	-	-	PUNCT
fsr-3679	231	7	l	l	NOUN
fsr-3679	231	8	122	122	NUM
fsr-3679	231	9	.	.	PUNCT
fsr-3679	232	1	public	public	ADJ
fsr-3679	232	2	health	health	NOUN
fsr-3679	232	3	service	service	NOUN
fsr-3679	232	4	.	.	PUNCT
fsr-3679	233	1	washington	washington	PROPN
fsr-3679	233	2	:	:	PUNCT
fsr-3679	233	3	u.s	u.s	PROPN
fsr-3679	233	4	.	.	PROPN
fsr-3679	233	5	government	government	NOUN
fsr-3679	233	6	printing	printing	NOUN
fsr-3679	233	7	office	office	NOUN
fsr-3679	233	8	,	,	PUNCT
fsr-3679	233	9	section	section	NOUN
fsr-3679	233	10	6	6	NUM
fsr-3679	233	11	,	,	PUNCT
fsr-3679	233	12	p.	p.	NOUN
fsr-3679	233	13	11	11	NUM
fsr-3679	233	14	.	.	PUNCT