id	sid	tid	token	lemma	pos
fsr-3709	1	1	pii	pii	PROPN
fsr-3709	1	2	:	:	PUNCT
fsr-3709	1	3	1057	1057	NUM
fsr-3709	1	4	-	-	PUNCT
fsr-3709	1	5	0810(92)90002	0810(92)90002	NUM
fsr-3709	1	6	-	-	PUNCT
fsr-3709	1	7	t	t	NOUN
fsr-3709	1	8	letter	letter	NOUN
fsr-3709	1	9	to	to	ADP
fsr-3709	1	10	the	the	DET
fsr-3709	1	11	editor	editor	NOUN
fsr-3709	1	12	rick	rick	PROPN
fsr-3709	1	13	keamey	keamey	PROPN
fsr-3709	1	14	indicated	indicate	VERB
fsr-3709	1	15	that	that	SCONJ
fsr-3709	1	16	you	you	PRON
fsr-3709	1	17	might	might	AUX
fsr-3709	1	18	want	want	VERB
fsr-3709	1	19	some	some	DET
fsr-3709	1	20	practical	practical	ADJ
fsr-3709	1	21	feedback	feedback	NOUN
fsr-3709	1	22	from	from	ADP
fsr-3709	1	23	a	a	DET
fsr-3709	1	24	practicing	practice	VERB
fsr-3709	1	25	financial	financial	ADJ
fsr-3709	1	26	planner	planner	NOUN
fsr-3709	1	27	on	on	ADP
fsr-3709	1	28	your	your	PRON
fsr-3709	1	29	first	first	ADJ
fsr-3709	1	30	issue	issue	NOUN
fsr-3709	1	31	as	as	ADP
fsr-3709	1	32	an	an	DET
fsr-3709	1	33	academic	academic	ADJ
fsr-3709	1	34	journal	journal	NOUN
fsr-3709	1	35	it	it	PRON
fsr-3709	1	36	may	may	AUX
fsr-3709	1	37	be	be	AUX
fsr-3709	1	38	fine	fine	ADJ
fsr-3709	1	39	,	,	PUNCT
fsr-3709	1	40	but	but	CCONJ
fsr-3709	1	41	from	from	ADP
fsr-3709	1	42	a	a	DET
fsr-3709	1	43	practical	practical	ADJ
fsr-3709	1	44	standpoint	standpoint	NOUN
fsr-3709	1	45	,	,	PUNCT
fsr-3709	1	46	i	i	PRON
fsr-3709	1	47	did	do	AUX
fsr-3709	1	48	not	not	PART
fsr-3709	1	49	find	find	VERB
fsr-3709	1	50	it	it	PRON
fsr-3709	1	51	very	very	ADV
fsr-3709	1	52	helpful	helpful	ADJ
fsr-3709	1	53	.	.	PUNCT
fsr-3709	2	1	i	i	PRON
fsr-3709	2	2	have	have	AUX
fsr-3709	2	3	been	be	AUX
fsr-3709	2	4	in	in	ADP
fsr-3709	2	5	my	my	PRON
fsr-3709	2	6	business	business	NOUN
fsr-3709	2	7	for	for	ADP
fsr-3709	2	8	10	10	NUM
fsr-3709	2	9	years	year	NOUN
fsr-3709	2	10	and	and	CCONJ
fsr-3709	2	11	the	the	DET
fsr-3709	2	12	financial	financial	ADJ
fsr-3709	2	13	field	field	NOUN
fsr-3709	2	14	for	for	ADP
fsr-3709	2	15	15	15	NUM
fsr-3709	2	16	years	year	NOUN
fsr-3709	2	17	.	.	PUNCT
fsr-3709	3	1	i	i	PRON
fsr-3709	3	2	hold	hold	VERB
fsr-3709	3	3	an	an	DET
fsr-3709	3	4	mba	mba	NOUN
fsr-3709	3	5	,	,	PUNCT
fsr-3709	3	6	a	a	DET
fsr-3709	3	7	clu	clu	NOUN
fsr-3709	3	8	,	,	PUNCT
fsr-3709	3	9	a	a	DET
fsr-3709	3	10	chfc	chfc	NOUN
fsr-3709	3	11	,	,	PUNCT
fsr-3709	3	12	and	and	CCONJ
fsr-3709	3	13	numerous	numerous	ADJ
fsr-3709	3	14	securities	security	NOUN
fsr-3709	3	15	licenses	license	NOUN
fsr-3709	3	16	including	include	VERB
fsr-3709	3	17	two	two	NUM
fsr-3709	3	18	principal	principal	NOUN
fsr-3709	3	19	’s	’s	PART
fsr-3709	3	20	licenses	license	NOUN
fsr-3709	3	21	.	.	PUNCT
fsr-3709	4	1	i	i	PRON
fsr-3709	4	2	am	be	AUX
fsr-3709	4	3	a	a	DET
fsr-3709	4	4	member	member	NOUN
fsr-3709	4	5	of	of	ADP
fsr-3709	4	6	the	the	DET
fsr-3709	4	7	iafp	iafp	NOUN
fsr-3709	4	8	’s	’s	PART
fsr-3709	4	9	registry	registry	NOUN
fsr-3709	4	10	,	,	PUNCT
fsr-3709	4	11	and	and	CCONJ
fsr-3709	4	12	serve	serve	VERB
fsr-3709	4	13	on	on	ADP
fsr-3709	4	14	its	its	PRON
fsr-3709	4	15	national	national	ADJ
fsr-3709	4	16	advisory	advisory	ADJ
fsr-3709	4	17	council	council	PROPN
fsr-3709	4	18	.	.	PUNCT
fsr-3709	5	1	my	my	PRON
fsr-3709	5	2	firm	firm	NOUN
fsr-3709	5	3	is	be	AUX
fsr-3709	5	4	also	also	ADV
fsr-3709	5	5	a	a	DET
fsr-3709	5	6	registered	register	VERB
fsr-3709	5	7	investment	investment	NOUN
fsr-3709	5	8	advisor	advisor	NOUN
fsr-3709	5	9	with	with	ADP
fsr-3709	5	10	both	both	CCONJ
fsr-3709	5	11	the	the	DET
fsr-3709	5	12	sec	sec	PROPN
fsr-3709	5	13	and	and	CCONJ
fsr-3709	5	14	the	the	DET
fsr-3709	5	15	state	state	NOUN
fsr-3709	5	16	of	of	ADP
fsr-3709	5	17	florida	florida	PROPN
fsr-3709	5	18	.	.	PUNCT
fsr-3709	6	1	all	all	DET
fsr-3709	6	2	that	that	PRON
fsr-3709	6	3	to	to	PART
fsr-3709	6	4	say	say	VERB
fsr-3709	6	5	that	that	SCONJ
fsr-3709	6	6	i	i	PRON
fsr-3709	6	7	have	have	AUX
fsr-3709	6	8	worked	work	VERB
fsr-3709	6	9	at	at	ADP
fsr-3709	6	10	my	my	PRON
fsr-3709	6	11	profession	profession	NOUN
fsr-3709	6	12	and	and	CCONJ
fsr-3709	6	13	have	have	VERB
fsr-3709	6	14	to	to	PART
fsr-3709	6	15	deal	deal	VERB
fsr-3709	6	16	with	with	ADP
fsr-3709	6	17	the	the	DET
fsr-3709	6	18	practical	practical	ADJ
fsr-3709	6	19	realities	reality	NOUN
fsr-3709	6	20	,	,	PUNCT
fsr-3709	6	21	but	but	CCONJ
fsr-3709	6	22	do	do	AUX
fsr-3709	6	23	not	not	PART
fsr-3709	6	24	presume	presume	VERB
fsr-3709	6	25	to	to	PART
fsr-3709	6	26	criticize	criticize	VERB
fsr-3709	6	27	your	your	PRON
fsr-3709	6	28	efforts	effort	NOUN
fsr-3709	6	29	in	in	ADP
fsr-3709	6	30	any	any	DET
fsr-3709	6	31	regard	regard	NOUN
fsr-3709	6	32	except	except	SCONJ
fsr-3709	6	33	in	in	ADP
fsr-3709	6	34	that	that	DET
fsr-3709	6	35	slanted	slant	VERB
fsr-3709	6	36	respect	respect	NOUN
fsr-3709	6	37	.	.	PUNCT
fsr-3709	7	1	i	i	PRON
fsr-3709	7	2	have	have	VERB
fsr-3709	7	3	no	no	DET
fsr-3709	7	4	idea	idea	NOUN
fsr-3709	7	5	of	of	ADP
fsr-3709	7	6	who	who	PRON
fsr-3709	7	7	your	your	PRON
fsr-3709	7	8	target	target	NOUN
fsr-3709	7	9	audience	audience	NOUN
fsr-3709	7	10	is	be	AUX
fsr-3709	7	11	-	-	PUNCT
fsr-3709	7	12	only	only	ADV
fsr-3709	7	13	that	that	SCONJ
fsr-3709	7	14	rick	rick	PROPN
fsr-3709	7	15	said	say	VERB
fsr-3709	7	16	my	my	PRON
fsr-3709	7	17	viewpoint	viewpoint	NOUN
fsr-3709	7	18	might	might	AUX
fsr-3709	7	19	be	be	AUX
fsr-3709	7	20	helpful	helpful	ADJ
fsr-3709	7	21	to	to	ADP
fsr-3709	7	22	you	you	PRON
fsr-3709	7	23	.	.	PUNCT
fsr-3709	8	1	in	in	ADP
fsr-3709	8	2	that	that	DET
fsr-3709	8	3	regard	regard	NOUN
fsr-3709	8	4	you	you	PRON
fsr-3709	8	5	are	be	AUX
fsr-3709	8	6	welcome	welcome	ADJ
fsr-3709	8	7	to	to	ADP
fsr-3709	8	8	it	it	PRON
fsr-3709	8	9	for	for	ADP
fsr-3709	8	10	what	what	PRON
fsr-3709	8	11	it	it	PRON
fsr-3709	8	12	is	be	AUX
fsr-3709	8	13	worth	worth	ADJ
fsr-3709	8	14	.	.	PUNCT
fsr-3709	9	1	my	my	PRON
fsr-3709	9	2	world	world	NOUN
fsr-3709	9	3	is	be	AUX
fsr-3709	9	4	one	one	NUM
fsr-3709	9	5	of	of	ADP
fsr-3709	9	6	constantly	constantly	ADV
fsr-3709	9	7	shifting	shift	VERB
fsr-3709	9	8	laws	law	NOUN
fsr-3709	9	9	(	(	PUNCT
fsr-3709	9	10	10	10	NUM
fsr-3709	9	11	major	major	ADJ
fsr-3709	9	12	tax	tax	NOUN
fsr-3709	9	13	acts	act	NOUN
fsr-3709	9	14	in	in	ADP
fsr-3709	9	15	the	the	DET
fsr-3709	9	16	last	last	ADJ
fsr-3709	9	17	15	15	NUM
fsr-3709	9	18	years	year	NOUN
fsr-3709	9	19	)	)	PUNCT
fsr-3709	9	20	,	,	PUNCT
fsr-3709	9	21	perennially	perennially	ADV
fsr-3709	9	22	evolving	evolve	VERB
fsr-3709	9	23	financial	financial	ADJ
fsr-3709	9	24	products	product	NOUN
fsr-3709	9	25	,	,	PUNCT
fsr-3709	9	26	volatile	volatile	ADJ
fsr-3709	9	27	economic	economic	ADJ
fsr-3709	9	28	conditions	condition	NOUN
fsr-3709	9	29	,	,	PUNCT
fsr-3709	9	30	abys	abys	PROPN
fsr-3709	9	31	mally	mally	NOUN
fsr-3709	9	32	basic	basic	ADJ
fsr-3709	9	33	levels	level	NOUN
fsr-3709	9	34	of	of	ADP
fsr-3709	9	35	consumer	consumer	NOUN
fsr-3709	9	36	sophistication	sophistication	NOUN
fsr-3709	9	37	,	,	PUNCT
fsr-3709	9	38	and	and	CCONJ
fsr-3709	9	39	shrinking	shrink	VERB
fsr-3709	9	40	compensation	compensation	NOUN
fsr-3709	9	41	patterns	pattern	NOUN
fsr-3709	9	42	.	.	PUNCT
fsr-3709	10	1	the	the	DET
fsr-3709	10	2	level	level	NOUN
fsr-3709	10	3	of	of	ADP
fsr-3709	10	4	consumer	consumer	NOUN
fsr-3709	10	5	sophistication	sophistication	NOUN
fsr-3709	10	6	is	be	AUX
fsr-3709	10	7	a	a	DET
fsr-3709	10	8	major	major	ADJ
fsr-3709	10	9	source	source	NOUN
fsr-3709	10	10	of	of	ADP
fsr-3709	10	11	liability	liability	NOUN
fsr-3709	10	12	in	in	ADP
fsr-3709	10	13	my	my	PRON
fsr-3709	10	14	business	business	NOUN
fsr-3709	10	15	.	.	PUNCT
fsr-3709	11	1	all	all	DET
fsr-3709	11	2	the	the	DET
fsr-3709	11	3	product	product	NOUN
fsr-3709	11	4	fields	field	NOUN
fsr-3709	11	5	are	be	AUX
fsr-3709	11	6	highly	highly	ADV
fsr-3709	11	7	regulated	regulate	VERB
fsr-3709	11	8	even	even	ADV
fsr-3709	11	9	if	if	SCONJ
fsr-3709	11	10	enforcement	enforcement	NOUN
fsr-3709	11	11	and	and	CCONJ
fsr-3709	11	12	thoroughness	thoroughness	NOUN
fsr-3709	11	13	of	of	ADP
fsr-3709	11	14	fee	fee	NOUN
fsr-3709	11	15	-	-	PUNCT
fsr-3709	11	16	only	only	ADJ
fsr-3709	11	17	-	-	PUNCT
fsr-3709	11	18	delivery	delivery	NOUN
fsr-3709	11	19	of	of	ADP
fsr-3709	11	20	advice	advice	NOUN
fsr-3709	11	21	is	be	AUX
fsr-3709	11	22	not	not	PART
fsr-3709	11	23	.	.	PUNCT
fsr-3709	12	1	in	in	ADP
fsr-3709	12	2	any	any	DET
fsr-3709	12	3	case	case	NOUN
fsr-3709	12	4	,	,	PUNCT
fsr-3709	12	5	the	the	DET
fsr-3709	12	6	expectations	expectation	NOUN
fsr-3709	12	7	of	of	ADP
fsr-3709	12	8	the	the	DET
fsr-3709	12	9	client	client	NOUN
fsr-3709	12	10	are	be	AUX
fsr-3709	12	11	often	often	ADV
fsr-3709	12	12	more	more	ADJ
fsr-3709	12	13	than	than	SCONJ
fsr-3709	12	14	can	can	AUX
fsr-3709	12	15	be	be	AUX
fsr-3709	12	16	reasonably	reasonably	ADV
fsr-3709	12	17	delivered	deliver	VERB
fsr-3709	12	18	.	.	PUNCT
fsr-3709	13	1	a	a	DET
fsr-3709	13	2	major	major	ADJ
fsr-3709	13	3	concern	concern	NOUN
fsr-3709	13	4	is	be	AUX
fsr-3709	13	5	to	to	PART
fsr-3709	13	6	convince	convince	VERB
fsr-3709	13	7	the	the	DET
fsr-3709	13	8	client	client	NOUN
fsr-3709	13	9	that	that	SCONJ
fsr-3709	13	10	while	while	SCONJ
fsr-3709	13	11	an	an	DET
fsr-3709	13	12	advisor	advisor	NOUN
fsr-3709	13	13	can	can	AUX
fsr-3709	13	14	help	help	AUX
fsr-3709	13	15	quantify	quantify	VERB
fsr-3709	13	16	and	and	CCONJ
fsr-3709	13	17	analyze	analyze	VERB
fsr-3709	13	18	a	a	DET
fsr-3709	13	19	risk	risk	NOUN
fsr-3709	13	20	for	for	ADP
fsr-3709	13	21	them	they	PRON
fsr-3709	13	22	,	,	PUNCT
fsr-3709	13	23	he	he	PRON
fsr-3709	13	24	can	can	AUX
fsr-3709	13	25	not	not	PART
fsr-3709	13	26	accept	accept	VERB
fsr-3709	13	27	the	the	DET
fsr-3709	13	28	investment	investment	NOUN
fsr-3709	13	29	risk	risk	NOUN
fsr-3709	13	30	for	for	ADP
fsr-3709	13	31	the	the	DET
fsr-3709	13	32	client	client	NOUN
fsr-3709	13	33	.	.	PUNCT
fsr-3709	14	1	law	law	NOUN
fsr-3709	14	2	suits	suit	NOUN
fsr-3709	14	3	are	be	AUX
fsr-3709	14	4	rampant	rampant	ADJ
fsr-3709	14	5	and	and	CCONJ
fsr-3709	14	6	the	the	DET
fsr-3709	14	7	cost	cost	NOUN
fsr-3709	14	8	of	of	ADP
fsr-3709	14	9	defending	defend	VERB
fsr-3709	14	10	them	they	PRON
fsr-3709	14	11	can	can	AUX
fsr-3709	14	12	bankrupt	bankrupt	VERB
fsr-3709	14	13	a	a	DET
fsr-3709	14	14	completely	completely	ADV
fsr-3709	14	15	honest	honest	ADJ
fsr-3709	14	16	and	and	CCONJ
fsr-3709	14	17	diligent	diligent	ADJ
fsr-3709	14	18	practitioner	practitioner	NOUN
fsr-3709	14	19	even	even	ADV
fsr-3709	14	20	if	if	SCONJ
fsr-3709	14	21	he	he	PRON
fsr-3709	14	22	wins	win	VERB
fsr-3709	14	23	.	.	PUNCT
fsr-3709	15	1	yet	yet	ADV
fsr-3709	15	2	,	,	PUNCT
fsr-3709	15	3	the	the	DET
fsr-3709	15	4	client	client	NOUN
fsr-3709	15	5	does	do	AUX
fsr-3709	15	6	not	not	PART
fsr-3709	15	7	want	want	VERB
fsr-3709	15	8	generalities	generality	NOUN
fsr-3709	15	9	and	and	CCONJ
fsr-3709	15	10	abstractions	abstraction	NOUN
fsr-3709	15	11	.	.	PUNCT
fsr-3709	16	1	he	he	PRON
fsr-3709	16	2	wants	want	VERB
fsr-3709	16	3	practical	practical	ADJ
fsr-3709	16	4	,	,	PUNCT
fsr-3709	16	5	specific	specific	ADJ
fsr-3709	16	6	direction	direction	NOUN
fsr-3709	16	7	.	.	PUNCT
fsr-3709	17	1	unfortunately	unfortunately	ADV
fsr-3709	17	2	,	,	PUNCT
fsr-3709	17	3	he	he	PRON
fsr-3709	17	4	often	often	ADV
fsr-3709	17	5	bases	base	VERB
fsr-3709	17	6	subsequent	subsequent	ADJ
fsr-3709	17	7	evaluations	evaluation	NOUN
fsr-3709	17	8	on	on	ADP
fsr-3709	17	9	sudden	sudden	ADJ
fsr-3709	17	10	,	,	PUNCT
fsr-3709	17	11	unforeseen	unforeseen	ADJ
fsr-3709	17	12	current	current	ADJ
fsr-3709	17	13	economic	economic	ADJ
fsr-3709	17	14	changes	change	NOUN
fsr-3709	17	15	,	,	PUNCT
fsr-3709	17	16	peer	peer	NOUN
fsr-3709	17	17	pressures	pressure	NOUN
fsr-3709	17	18	or	or	CCONJ
fsr-3709	17	19	contradictory	contradictory	ADJ
fsr-3709	17	20	input	input	NOUN
fsr-3709	17	21	from	from	ADP
fsr-3709	17	22	a	a	DET
fsr-3709	17	23	neighbor	neighbor	NOUN
fsr-3709	17	24	,	,	PUNCT
fsr-3709	17	25	financial	financial	ADJ
fsr-3709	17	26	vendor	vendor	NOUN
fsr-3709	17	27	or	or	CCONJ
fsr-3709	17	28	competitor	competitor	NOUN
fsr-3709	17	29	.	.	PUNCT
fsr-3709	18	1	but	but	CCONJ
fsr-3709	18	2	,	,	PUNCT
fsr-3709	18	3	back	back	ADV
fsr-3709	18	4	to	to	ADP
fsr-3709	18	5	your	your	PRON
fsr-3709	18	6	journal	journal	NOUN
fsr-3709	18	7	.	.	PUNCT
fsr-3709	19	1	the	the	DET
fsr-3709	19	2	first	first	ADJ
fsr-3709	19	3	article	article	NOUN
fsr-3709	19	4	on	on	ADP
fsr-3709	19	5	the	the	DET
fsr-3709	19	6	“	"	PUNCT
fsr-3709	19	7	game	game	NOUN
fsr-3709	19	8	of	of	ADP
fsr-3709	19	9	life	life	NOUN
fsr-3709	19	10	”	"	PUNCT
fsr-3709	19	11	is	be	AUX
fsr-3709	19	12	not	not	PART
fsr-3709	19	13	viewed	view	VERB
fsr-3709	19	14	as	as	ADP
fsr-3709	19	15	a	a	DET
fsr-3709	19	16	game	game	NOUN
fsr-3709	19	17	by	by	ADP
fsr-3709	19	18	the	the	DET
fsr-3709	19	19	consumer	consumer	NOUN
fsr-3709	19	20	as	as	SCONJ
fsr-3709	19	21	indicated	indicate	VERB
fsr-3709	19	22	above	above	ADV
fsr-3709	19	23	.	.	PUNCT
fsr-3709	20	1	comments	comment	NOUN
fsr-3709	20	2	such	such	ADJ
fsr-3709	20	3	as	as	ADP
fsr-3709	20	4	“	"	PUNCT
fsr-3709	20	5	clearly	clearly	ADV
fsr-3709	20	6	the	the	DET
fsr-3709	20	7	family	family	NOUN
fsr-3709	20	8	wants	want	VERB
fsr-3709	20	9	return	return	NOUN
fsr-3709	20	10	after	after	ADP
fsr-3709	20	11	taxes	taxis	NOUN
fsr-3709	20	12	”	"	PUNCT
fsr-3709	20	13	ignore	ignore	VERB
fsr-3709	20	14	the	the	DET
fsr-3709	20	15	fact	fact	NOUN
fsr-3709	20	16	that	that	SCONJ
fsr-3709	20	17	the	the	DET
fsr-3709	20	18	majority	majority	NOUN
fsr-3709	20	19	do	do	AUX
fsr-3709	20	20	not	not	PART
fsr-3709	20	21	recognize	recognize	VERB
fsr-3709	20	22	the	the	DET
fsr-3709	20	23	distinction	distinction	NOUN
fsr-3709	20	24	,	,	PUNCT
fsr-3709	20	25	and	and	CCONJ
fsr-3709	20	26	for	for	ADP
fsr-3709	20	27	many	many	ADJ
fsr-3709	20	28	of	of	ADP
fsr-3709	20	29	them	they	PRON
fsr-3709	20	30	in	in	ADP
fsr-3709	20	31	the	the	DET
fsr-3709	20	32	minimum	minimum	ADJ
fsr-3709	20	33	bracket	bracket	NOUN
fsr-3709	20	34	,	,	PUNCT
fsr-3709	20	35	total	total	ADJ
fsr-3709	20	36	return	return	NOUN
fsr-3709	20	37	may	may	AUX
fsr-3709	20	38	more	more	ADV
fsr-3709	20	39	vii	vii	PROPN
fsr-3709	20	40	.	.	PUNCT
fsr-3709	20	41	.	.	PUNCT
fsr-3709	20	42	.	.	PUNCT
fsr-3709	21	1	nn	nn	PROPN
fsr-3709	21	2	financial	financial	PROPN
fsr-3709	21	3	services	service	NOUN
fsr-3709	21	4	review	review	NOUN
fsr-3709	21	5	,	,	PUNCT
fsr-3709	21	6	2(2	2(2	NUM
fsr-3709	21	7	)	)	PUNCT
fsr-3709	21	8	1993	1993	NUM
fsr-3709	21	9	often	often	ADV
fsr-3709	21	10	determine	determine	VERB
fsr-3709	21	11	product	product	NOUN
fsr-3709	21	12	selection	selection	NOUN
fsr-3709	21	13	.	.	PUNCT
fsr-3709	22	1	my	my	PRON
fsr-3709	22	2	comments	comment	NOUN
fsr-3709	22	3	above	above	ADV
fsr-3709	22	4	dictate	dictate	VERB
fsr-3709	22	5	the	the	DET
fsr-3709	22	6	futile	futile	ADJ
fsr-3709	22	7	nature	nature	NOUN
fsr-3709	22	8	of	of	ADP
fsr-3709	22	9	the	the	DET
fsr-3709	22	10	first	first	ADJ
fsr-3709	22	11	article	article	NOUN
fsr-3709	22	12	to	to	ADP
fsr-3709	22	13	me	i	PRON
fsr-3709	22	14	.	.	PUNCT
fsr-3709	23	1	the	the	DET
fsr-3709	23	2	pension	pension	NOUN
fsr-3709	23	3	article	article	NOUN
fsr-3709	23	4	would	would	AUX
fsr-3709	23	5	be	be	AUX
fsr-3709	23	6	straight	straight	ADV
fsr-3709	23	7	forward	forward	ADV
fsr-3709	23	8	,	,	PUNCT
fsr-3709	23	9	except	except	SCONJ
fsr-3709	23	10	that	that	SCONJ
fsr-3709	23	11	it	it	PRON
fsr-3709	23	12	ignores	ignore	VERB
fsr-3709	23	13	a	a	DET
fsr-3709	23	14	number	number	NOUN
fsr-3709	23	15	of	of	ADP
fsr-3709	23	16	realities	reality	NOUN
fsr-3709	23	17	.	.	PUNCT
fsr-3709	24	1	first	first	ADV
fsr-3709	24	2	,	,	PUNCT
fsr-3709	24	3	investment	investment	NOUN
fsr-3709	24	4	choices	choice	NOUN
fsr-3709	24	5	are	be	AUX
fsr-3709	24	6	frequently	frequently	ADV
fsr-3709	24	7	uninformed	uninformed	ADJ
fsr-3709	24	8	or	or	CCONJ
fsr-3709	24	9	simply	simply	ADV
fsr-3709	24	10	do	do	AUX
fsr-3709	24	11	not	not	PART
fsr-3709	24	12	do	do	VERB
fsr-3709	24	13	well	well	ADV
fsr-3709	24	14	due	due	ADP
fsr-3709	24	15	to	to	ADP
fsr-3709	24	16	changing	change	VERB
fsr-3709	24	17	parameters	parameter	NOUN
fsr-3709	24	18	.	.	PUNCT
fsr-3709	25	1	stocks	stock	NOUN
fsr-3709	25	2	of	of	ADP
fsr-3709	25	3	any	any	DET
fsr-3709	25	4	kind	kind	NOUN
fsr-3709	25	5	that	that	PRON
fsr-3709	25	6	have	have	VERB
fsr-3709	25	7	losses	loss	NOUN
fsr-3709	25	8	can	can	AUX
fsr-3709	25	9	not	not	PART
fsr-3709	25	10	be	be	AUX
fsr-3709	25	11	deducted	deduct	VERB
fsr-3709	25	12	inside	inside	ADP
fsr-3709	25	13	a	a	DET
fsr-3709	25	14	plan	plan	NOUN
fsr-3709	25	15	.	.	PUNCT
fsr-3709	26	1	that	that	PRON
fsr-3709	26	2	tends	tend	VERB
fsr-3709	26	3	to	to	PART
fsr-3709	26	4	argue	argue	VERB
fsr-3709	26	5	for	for	ADP
fsr-3709	26	6	“	"	PUNCT
fsr-3709	26	7	safer	safe	ADJ
fsr-3709	26	8	”	"	PUNCT
fsr-3709	26	9	and	and	CCONJ
fsr-3709	26	10	the	the	DET
fsr-3709	26	11	more	more	ADJ
fsr-3709	26	12	income	income	NOUN
fsr-3709	26	13	-	-	PUNCT
fsr-3709	26	14	oriented	orient	VERB
fsr-3709	26	15	assets	asset	NOUN
fsr-3709	26	16	of	of	ADP
fsr-3709	26	17	the	the	DET
fsr-3709	26	18	overall	overall	ADJ
fsr-3709	26	19	portfolio	portfolio	NOUN
fsr-3709	26	20	to	to	PART
fsr-3709	26	21	be	be	AUX
fsr-3709	26	22	placed	place	VERB
fsr-3709	26	23	in	in	ADP
fsr-3709	26	24	the	the	DET
fsr-3709	26	25	shelter	shelter	NOUN
fsr-3709	26	26	.	.	PUNCT
fsr-3709	27	1	since	since	SCONJ
fsr-3709	27	2	there	there	PRON
fsr-3709	27	3	is	be	VERB
fsr-3709	27	4	not	not	PART
fsr-3709	27	5	significant	significant	ADJ
fsr-3709	27	6	distinction	distinction	NOUN
fsr-3709	27	7	between	between	ADP
fsr-3709	27	8	ordinary	ordinary	ADJ
fsr-3709	27	9	income	income	NOUN
fsr-3709	27	10	and	and	CCONJ
fsr-3709	27	11	capital	capital	NOUN
fsr-3709	27	12	gains	gain	NOUN
fsr-3709	27	13	at	at	ADP
fsr-3709	27	14	this	this	DET
fsr-3709	27	15	time	time	NOUN
fsr-3709	27	16	,	,	PUNCT
fsr-3709	27	17	it	it	PRON
fsr-3709	27	18	is	be	AUX
fsr-3709	27	19	a	a	DET
fsr-3709	27	20	stretch	stretch	NOUN
fsr-3709	27	21	to	to	PART
fsr-3709	27	22	assume	assume	VERB
fsr-3709	27	23	the	the	DET
fsr-3709	27	24	capital	capital	NOUN
fsr-3709	27	25	gains	gain	NOUN
fsr-3709	27	26	exclusion	exclusion	NOUN
fsr-3709	27	27	will	will	AUX
fsr-3709	27	28	come	come	VERB
fsr-3709	27	29	back	back	ADV
fsr-3709	27	30	in	in	ADP
fsr-3709	27	31	light	light	NOUN
fsr-3709	27	32	of	of	ADP
fsr-3709	27	33	deficit	deficit	NOUN
fsr-3709	27	34	problems	problem	NOUN
fsr-3709	27	35	.	.	PUNCT
fsr-3709	28	1	it	it	PRON
fsr-3709	28	2	is	be	AUX
fsr-3709	28	3	obvious	obvious	ADJ
fsr-3709	28	4	to	to	ADP
fsr-3709	28	5	anyone	anyone	PRON
fsr-3709	28	6	that	that	SCONJ
fsr-3709	28	7	the	the	DET
fsr-3709	28	8	sheltered	sheltered	ADJ
fsr-3709	28	9	nature	nature	NOUN
fsr-3709	28	10	of	of	ADP
fsr-3709	28	11	gains	gain	NOUN
fsr-3709	28	12	and	and	CCONJ
fsr-3709	28	13	current	current	ADJ
fsr-3709	28	14	favorable	favorable	ADJ
fsr-3709	28	15	treatment	treatment	NOUN
fsr-3709	28	16	of	of	ADP
fsr-3709	28	17	retirement	retirement	NOUN
fsr-3709	28	18	distributions	distribution	NOUN
fsr-3709	28	19	make	make	VERB
fsr-3709	28	20	sheltered	sheltered	ADJ
fsr-3709	28	21	plans	plan	NOUN
fsr-3709	28	22	the	the	DET
fsr-3709	28	23	vehicle	vehicle	NOUN
fsr-3709	28	24	of	of	ADP
fsr-3709	28	25	choice	choice	NOUN
fsr-3709	28	26	.	.	PUNCT
fsr-3709	29	1	there	there	PRON
fsr-3709	29	2	are	be	VERB
fsr-3709	29	3	also	also	ADV
fsr-3709	29	4	less	less	ADV
fsr-3709	29	5	obvious	obvious	ADJ
fsr-3709	29	6	benefits	benefit	NOUN
fsr-3709	29	7	,	,	PUNCT
fsr-3709	29	8	such	such	ADJ
fsr-3709	29	9	as	as	ADP
fsr-3709	29	10	the	the	DET
fsr-3709	29	11	creditor	creditor	NOUN
fsr-3709	29	12	protection	protection	NOUN
fsr-3709	29	13	characteristics	characteristic	NOUN
fsr-3709	29	14	and	and	CCONJ
fsr-3709	29	15	ability	ability	NOUN
fsr-3709	29	16	to	to	PART
fsr-3709	29	17	purchase	purchase	VERB
fsr-3709	29	18	permanent	permanent	ADJ
fsr-3709	29	19	life	life	NOUN
fsr-3709	29	20	insurance	insurance	NOUN
fsr-3709	29	21	with	with	ADP
fsr-3709	29	22	before	before	ADP
fsr-3709	29	23	-	-	PUNCT
fsr-3709	29	24	tax	tax	NOUN
fsr-3709	29	25	dollars	dollar	NOUN
fsr-3709	29	26	.	.	PUNCT
fsr-3709	30	1	the	the	DET
fsr-3709	30	2	early	early	ADJ
fsr-3709	30	3	distribution	distribution	NOUN
fsr-3709	30	4	penalty	penalty	NOUN
fsr-3709	30	5	is	be	AUX
fsr-3709	30	6	a	a	DET
fsr-3709	30	7	real	real	ADJ
fsr-3709	30	8	deterrent	deterrent	NOUN
fsr-3709	30	9	for	for	ADP
fsr-3709	30	10	those	those	PRON
fsr-3709	30	11	who	who	PRON
fsr-3709	30	12	may	may	AUX
fsr-3709	30	13	not	not	PART
fsr-3709	30	14	yet	yet	ADV
fsr-3709	30	15	be	be	AUX
fsr-3709	30	16	otherwise	otherwise	ADV
fsr-3709	30	17	financially	financially	ADV
fsr-3709	30	18	secure	secure	ADJ
fsr-3709	30	19	.	.	PUNCT
fsr-3709	31	1	the	the	DET
fsr-3709	31	2	individual	individual	ADJ
fsr-3709	31	3	risk	risk	NOUN
fsr-3709	31	4	profile	profile	NOUN
fsr-3709	31	5	is	be	AUX
fsr-3709	31	6	a	a	DET
fsr-3709	31	7	key	key	ADJ
fsr-3709	31	8	determinant	determinant	ADJ
fsr-3709	31	9	in	in	ADP
fsr-3709	31	10	any	any	DET
fsr-3709	31	11	investment	investment	NOUN
fsr-3709	31	12	decision	decision	NOUN
fsr-3709	31	13	.	.	PUNCT
fsr-3709	32	1	i	i	PRON
fsr-3709	32	2	do	do	AUX
fsr-3709	32	3	not	not	PART
fsr-3709	32	4	necessarily	necessarily	ADV
fsr-3709	32	5	agree	agree	VERB
fsr-3709	32	6	that	that	SCONJ
fsr-3709	32	7	it	it	PRON
fsr-3709	32	8	is	be	AUX
fsr-3709	32	9	in	in	ADP
fsr-3709	32	10	every	every	DET
fsr-3709	32	11	individual	individual	ADJ
fsr-3709	32	12	employee	employee	NOUN
fsr-3709	32	13	’s	’s	PART
fsr-3709	32	14	best	good	ADJ
fsr-3709	32	15	interest	interest	NOUN
fsr-3709	32	16	to	to	PART
fsr-3709	32	17	make	make	VERB
fsr-3709	32	18	individual	individual	ADJ
fsr-3709	32	19	decisions	decision	NOUN
fsr-3709	32	20	.	.	PUNCT
fsr-3709	33	1	it	it	PRON
fsr-3709	33	2	increases	increase	VERB
fsr-3709	33	3	transaction	transaction	NOUN
fsr-3709	33	4	and	and	CCONJ
fsr-3709	33	5	administrative	administrative	ADJ
fsr-3709	33	6	costs	cost	NOUN
fsr-3709	33	7	.	.	PUNCT
fsr-3709	34	1	in	in	ADP
fsr-3709	34	2	addition	addition	NOUN
fsr-3709	34	3	,	,	PUNCT
fsr-3709	34	4	the	the	DET
fsr-3709	34	5	level	level	NOUN
fsr-3709	34	6	of	of	ADP
fsr-3709	34	7	financial	financial	ADJ
fsr-3709	34	8	sophistication	sophistication	NOUN
fsr-3709	34	9	and	and	CCONJ
fsr-3709	34	10	who	who	PRON
fsr-3709	34	11	contributed	contribute	VERB
fsr-3709	34	12	the	the	DET
fsr-3709	34	13	money	money	NOUN
fsr-3709	34	14	are	be	AUX
fsr-3709	34	15	also	also	ADV
fsr-3709	34	16	important	important	ADJ
fsr-3709	34	17	.	.	PUNCT
fsr-3709	35	1	the	the	DET
fsr-3709	35	2	next	next	ADJ
fsr-3709	35	3	two	two	NUM
fsr-3709	35	4	articles	article	NOUN
fsr-3709	35	5	seemed	seem	VERB
fsr-3709	35	6	to	to	PART
fsr-3709	35	7	have	have	VERB
fsr-3709	35	8	no	no	DET
fsr-3709	35	9	conclusion	conclusion	NOUN
fsr-3709	35	10	or	or	CCONJ
fsr-3709	35	11	hypothesis	hypothesis	NOUN
fsr-3709	35	12	of	of	ADP
fsr-3709	35	13	any	any	DET
fsr-3709	35	14	consequence	consequence	NOUN
fsr-3709	35	15	.	.	PUNCT
fsr-3709	36	1	the	the	DET
fsr-3709	36	2	conclusion	conclusion	NOUN
fsr-3709	36	3	of	of	ADP
fsr-3709	36	4	the	the	DET
fsr-3709	36	5	check	check	NOUN
fsr-3709	36	6	writing	write	VERB
fsr-3709	36	7	article	article	NOUN
fsr-3709	36	8	that	that	SCONJ
fsr-3709	36	9	consumers	consumer	NOUN
fsr-3709	36	10	will	will	AUX
fsr-3709	36	11	always	always	ADV
fsr-3709	36	12	respond	respond	VERB
fsr-3709	36	13	to	to	ADP
fsr-3709	36	14	pricing	pricing	NOUN
fsr-3709	36	15	,	,	PUNCT
fsr-3709	36	16	is	be	AUX
fsr-3709	36	17	certainly	certainly	ADV
fsr-3709	36	18	not	not	PART
fsr-3709	36	19	a	a	DET
fsr-3709	36	20	surprise	surprise	NOUN
fsr-3709	36	21	to	to	ADP
fsr-3709	36	22	anyone	anyone	PRON
fsr-3709	36	23	.	.	PUNCT
fsr-3709	37	1	the	the	DET
fsr-3709	37	2	disability	disability	NOUN
fsr-3709	37	3	article	article	NOUN
fsr-3709	37	4	was	be	AUX
fsr-3709	37	5	very	very	ADV
fsr-3709	37	6	thorough	thorough	ADJ
fsr-3709	37	7	and	and	CCONJ
fsr-3709	37	8	well	well	ADV
fsr-3709	37	9	-	-	PUNCT
fsr-3709	37	10	researched	research	VERB
fsr-3709	37	11	.	.	PUNCT
fsr-3709	38	1	the	the	DET
fsr-3709	38	2	question	question	NOUN
fsr-3709	38	3	posed	pose	VERB
fsr-3709	38	4	failed	fail	VERB
fsr-3709	38	5	to	to	PART
fsr-3709	38	6	recognize	recognize	VERB
fsr-3709	38	7	that	that	SCONJ
fsr-3709	38	8	the	the	DET
fsr-3709	38	9	individual	individual	ADJ
fsr-3709	38	10	disability	disability	NOUN
fsr-3709	38	11	product	product	NOUN
fsr-3709	38	12	is	be	AUX
fsr-3709	38	13	principally	principally	ADV
fsr-3709	38	14	a	a	DET
fsr-3709	38	15	white	white	ADJ
fsr-3709	38	16	collar	collar	NOUN
fsr-3709	38	17	,	,	PUNCT
fsr-3709	38	18	largely	largely	ADV
fsr-3709	38	19	professional	professional	ADJ
fsr-3709	38	20	,	,	PUNCT
fsr-3709	38	21	occupation	occupation	NOUN
fsr-3709	38	22	-	-	PUNCT
fsr-3709	38	23	oriented	orient	VERB
fsr-3709	38	24	product	product	NOUN
fsr-3709	38	25	.	.	PUNCT
fsr-3709	39	1	evaluation	evaluation	NOUN
fsr-3709	39	2	of	of	ADP
fsr-3709	39	3	claims	claim	NOUN
fsr-3709	39	4	and	and	CCONJ
fsr-3709	39	5	costs	cost	NOUN
fsr-3709	39	6	must	must	AUX
fsr-3709	39	7	be	be	AUX
fsr-3709	39	8	largely	largely	ADV
fsr-3709	39	9	experienced	experience	VERB
fsr-3709	39	10	rated	rate	VERB
fsr-3709	39	11	on	on	ADP
fsr-3709	39	12	a	a	DET
fsr-3709	39	13	historical	historical	ADJ
fsr-3709	39	14	basis	basis	NOUN
fsr-3709	39	15	.	.	PUNCT
fsr-3709	40	1	in	in	ADP
fsr-3709	40	2	fact	fact	NOUN
fsr-3709	40	3	,	,	PUNCT
fsr-3709	40	4	a	a	DET
fsr-3709	40	5	couple	couple	NOUN
fsr-3709	40	6	of	of	ADP
fsr-3709	40	7	large	large	ADJ
fsr-3709	40	8	,	,	PUNCT
fsr-3709	40	9	older	old	ADJ
fsr-3709	40	10	carriers	carrier	NOUN
fsr-3709	40	11	dominate	dominate	VERB
fsr-3709	40	12	this	this	DET
fsr-3709	40	13	market	market	NOUN
fsr-3709	40	14	because	because	SCONJ
fsr-3709	40	15	of	of	ADP
fsr-3709	40	16	their	their	PRON
fsr-3709	40	17	specialization	specialization	NOUN
fsr-3709	40	18	and	and	CCONJ
fsr-3709	40	19	disability	disability	NOUN
fsr-3709	40	20	claims	claim	NOUN
fsr-3709	40	21	base	base	NOUN
fsr-3709	40	22	.	.	PUNCT
fsr-3709	41	1	it	it	PRON
fsr-3709	41	2	is	be	AUX
fsr-3709	41	3	easy	easy	ADJ
fsr-3709	41	4	to	to	PART
fsr-3709	41	5	refer	refer	VERB
fsr-3709	41	6	to	to	ADP
fsr-3709	41	7	optimal	optimal	ADJ
fsr-3709	41	8	product	product	NOUN
fsr-3709	41	9	allocations	allocation	NOUN
fsr-3709	41	10	,	,	PUNCT
fsr-3709	41	11	but	but	CCONJ
fsr-3709	41	12	the	the	DET
fsr-3709	41	13	reason	reason	NOUN
fsr-3709	41	14	those	those	DET
fsr-3709	41	15	selections	selection	NOUN
fsr-3709	41	16	are	be	AUX
fsr-3709	41	17	not	not	PART
fsr-3709	41	18	made	make	VERB
fsr-3709	41	19	by	by	ADP
fsr-3709	41	20	formula	formula	NOUN
fsr-3709	41	21	on	on	ADP
fsr-3709	41	22	a	a	DET
fsr-3709	41	23	daily	daily	ADJ
fsr-3709	41	24	basis	basis	NOUN
fsr-3709	41	25	is	be	AUX
fsr-3709	41	26	that	that	SCONJ
fsr-3709	41	27	the	the	DET
fsr-3709	41	28	“	"	PUNCT
fsr-3709	41	29	optimum	optimum	NOUN
fsr-3709	41	30	”	"	PUNCT
fsr-3709	41	31	is	be	AUX
fsr-3709	41	32	different	different	ADJ
fsr-3709	41	33	for	for	ADP
fsr-3709	41	34	every	every	DET
fsr-3709	41	35	individual	individual	NOUN
fsr-3709	41	36	,	,	PUNCT
fsr-3709	41	37	and	and	CCONJ
fsr-3709	41	38	what	what	PRON
fsr-3709	41	39	is	be	AUX
fsr-3709	41	40	optimal	optimal	ADJ
fsr-3709	41	41	today	today	NOUN
fsr-3709	41	42	is	be	AUX
fsr-3709	41	43	never	never	ADV
fsr-3709	41	44	optimal	optimal	ADJ
fsr-3709	41	45	tomorrow	tomorrow	NOUN
fsr-3709	41	46	.	.	PUNCT
fsr-3709	42	1	the	the	DET
fsr-3709	42	2	variables	variable	NOUN
fsr-3709	42	3	are	be	AUX
fsr-3709	42	4	always	always	ADV
fsr-3709	42	5	too	too	ADV
fsr-3709	42	6	varied	varied	ADJ
fsr-3709	42	7	.	.	PUNCT
fsr-3709	43	1	i	i	PRON
fsr-3709	43	2	am	be	AUX
fsr-3709	43	3	afraid	afraid	ADJ
fsr-3709	43	4	i	i	PRON
fsr-3709	43	5	always	always	ADV
fsr-3709	43	6	lean	lean	VERB
fsr-3709	43	7	to	to	ADP
fsr-3709	43	8	the	the	DET
fsr-3709	43	9	specific	specific	ADJ
fsr-3709	43	10	and	and	CCONJ
fsr-3709	43	11	transferable	transferable	ADJ
fsr-3709	43	12	ideas	idea	NOUN
fsr-3709	43	13	that	that	PRON
fsr-3709	43	14	can	can	AUX
fsr-3709	43	15	be	be	AUX
fsr-3709	43	16	explained	explain	VERB
fsr-3709	43	17	as	as	ADV
fsr-3709	43	18	simply	simply	ADV
fsr-3709	43	19	as	as	ADP
fsr-3709	43	20	possible	possible	ADJ
fsr-3709	43	21	to	to	ADP
fsr-3709	43	22	my	my	PRON
fsr-3709	43	23	clients	client	NOUN
fsr-3709	43	24	.	.	PUNCT
fsr-3709	44	1	good	good	ADJ
fsr-3709	44	2	luck	luck	NOUN
fsr-3709	44	3	with	with	ADP
fsr-3709	44	4	your	your	PRON
fsr-3709	44	5	journal	journal	NOUN
fsr-3709	44	6	.	.	PUNCT
fsr-3709	45	1	best	good	ADJ
fsr-3709	45	2	regards	regard	VERB
fsr-3709	45	3	,	,	PUNCT
fsr-3709	45	4	michael	michael	PROPN
fsr-3709	45	5	m.	m.	PROPN
fsr-3709	45	6	cain	cain	PROPN