id	sid	tid	token	lemma	pos
fsr-3714	1	1	pii	pii	PROPN
fsr-3714	1	2	:	:	PUNCT
fsr-3714	1	3	1057	1057	NUM
fsr-3714	1	4	-	-	SYM
fsr-3714	1	5	0810(92)90007	0810(92)90007	NUM
fsr-3714	1	6	-	-	PUNCT
fsr-3714	1	7	y	y	PROPN
fsr-3714	1	8	financial	financial	PROPN
fsr-3714	1	9	services	services	PROPN
fsr-3714	1	10	review	review	PROPN
fsr-3714	1	11	,	,	PUNCT
fsr-3714	1	12	2(2	2(2	NUM
fsr-3714	1	13	):	):	PUNCT
fsr-3714	1	14	131	131	NUM
fsr-3714	1	15	-	-	SYM
fsr-3714	1	16	156	156	NUM
fsr-3714	1	17	copyright	copyright	NOUN
fsr-3714	1	18	0	0	NUM
fsr-3714	1	19	1993	1993	NUM
fsr-3714	1	20	by	by	ADP
fsr-3714	1	21	jai	jai	PROPN
fsr-3714	1	22	press	press	PROPN
fsr-3714	1	23	inc	inc	PROPN
fsr-3714	1	24	.	.	PROPN
fsr-3714	1	25	issn	issn	PROPN
fsr-3714	1	26	:	:	PUNCT
fsr-3714	1	27	1057	1057	NUM
fsr-3714	1	28	-	-	SYM
fsr-3714	1	29	0810	0810	NUM
fsr-3714	1	30	all	all	DET
fsr-3714	1	31	rights	right	NOUN
fsr-3714	1	32	of	of	ADP
fsr-3714	1	33	reproduction	reproduction	NOUN
fsr-3714	1	34	in	in	ADP
fsr-3714	1	35	any	any	DET
fsr-3714	1	36	form	form	NOUN
fsr-3714	1	37	reserved	reserve	VERB
fsr-3714	1	38	.	.	PUNCT
fsr-3714	2	1	the	the	DET
fsr-3714	2	2	risks	risk	NOUN
fsr-3714	2	3	of	of	ADP
fsr-3714	2	4	pension	pension	NOUN
fsr-3714	2	5	plans	plan	NOUN
fsr-3714	2	6	robert	robert	PROPN
fsr-3714	2	7	w.	w.	PROPN
fsr-3714	2	8	mcleod	mcleod	PROPN
fsr-3714	2	9	sharon	sharon	PROPN
fsr-3714	2	10	moody	moody	PROPN
fsr-3714	2	11	aaron	aaron	PROPN
fsr-3714	2	12	phillips	phillips	PROPN
fsr-3714	2	13	this	this	DET
fsr-3714	2	14	paper	paper	NOUN
fsr-3714	2	15	identifies	identify	VERB
fsr-3714	2	16	and	and	CCONJ
fsr-3714	2	17	describes	describe	VERB
fsr-3714	2	18	the	the	DET
fsr-3714	2	19	risks	risk	NOUN
fsr-3714	2	20	to	to	PART
fsr-3714	2	21	which	which	PRON
fsr-3714	2	22	the	the	DET
fsr-3714	2	23	prospective	prospective	ADJ
fsr-3714	2	24	pensioner	pensioner	NOUN
fsr-3714	2	25	is	be	AUX
fsr-3714	2	26	exposed	expose	VERB
fsr-3714	2	27	.	.	PUNCT
fsr-3714	3	1	an	an	DET
fsr-3714	3	2	understanding	understanding	NOUN
fsr-3714	3	3	of	of	ADP
fsr-3714	3	4	the	the	DET
fsr-3714	3	5	types	type	NOUN
fsr-3714	3	6	of	of	ADP
fsr-3714	3	7	plans	plan	NOUN
fsr-3714	3	8	and	and	CCONJ
fsr-3714	3	9	the	the	DET
fsr-3714	3	10	risks	risk	NOUN
fsr-3714	3	11	associated	associate	VERB
fsr-3714	3	12	with	with	ADP
fsr-3714	3	13	each	each	PRON
fsr-3714	3	14	will	will	AUX
fsr-3714	3	15	assist	assist	VERB
fsr-3714	3	16	the	the	DET
fsr-3714	3	17	individual	individual	ADJ
fsr-3714	3	18	pensioner	pensioner	NOUN
fsr-3714	3	19	with	with	ADP
fsr-3714	3	20	making	make	VERB
fsr-3714	3	21	a	a	DET
fsr-3714	3	22	proper	proper	ADJ
fsr-3714	3	23	analysis	analysis	NOUN
fsr-3714	3	24	of	of	ADP
fsr-3714	3	25	the	the	DET
fsr-3714	3	26	safety	safety	NOUN
fsr-3714	3	27	of	of	ADP
fsr-3714	3	28	his	his	PRON
fsr-3714	3	29	/	/	SYM
fsr-3714	3	30	her	her	PRON
fsr-3714	3	31	-	-	PUNCT
fsr-3714	3	32	plan	plan	NOUN
fsr-3714	3	33	and	and	CCONJ
fsr-3714	3	34	acquaint	acquaint	VERB
fsr-3714	3	35	the	the	DET
fsr-3714	3	36	pensioner	pensioner	NOUN
fsr-3714	3	37	with	with	ADP
fsr-3714	3	38	the	the	DET
fsr-3714	3	39	role	role	NOUN
fsr-3714	3	40	of	of	ADP
fsr-3714	3	41	the	the	DET
fsr-3714	3	42	employee	employee	NOUN
fsr-3714	3	43	retirement	retirement	PROPN
fsr-3714	3	44	income	income	PROPN
fsr-3714	3	45	security	security	PROPN
fsr-3714	3	46	act	act	NOUN
fsr-3714	3	47	(	(	PUNCT
fsr-3714	3	48	erisa	erisa	NOUN
fsr-3714	3	49	)	)	PUNCT
fsr-3714	3	50	and	and	CCONJ
fsr-3714	3	51	the	the	DET
fsr-3714	3	52	pension	pension	NOUN
fsr-3714	3	53	benefit	benefit	NOUN
fsr-3714	3	54	guaranty	guaranty	NOUN
fsr-3714	3	55	corporation	corporation	NOUN
fsr-3714	3	56	(	(	PUNCT
fsr-3714	3	57	pbcg	pbcg	NOUN
fsr-3714	3	58	)	)	PUNCT
fsr-3714	3	59	in	in	ADP
fsr-3714	3	60	safeguarding	safeguard	VERB
fsr-3714	3	61	pension	pension	NOUN
fsr-3714	3	62	assets	asset	NOUN
fsr-3714	3	63	.	.	PUNCT
fsr-3714	4	1	i.	i.	PROPN
fsr-3714	4	2	intr	intr	PROPN
fsr-3714	4	3	~	~	PUNCT
fsr-3714	4	4	duc~~n	duc~~n	VERB
fsr-3714	4	5	when	when	SCONJ
fsr-3714	4	6	it	it	PRON
fsr-3714	4	7	comes	come	VERB
fsr-3714	4	8	to	to	ADP
fsr-3714	4	9	managing	manage	VERB
fsr-3714	4	10	their	their	PRON
fsr-3714	4	11	own	own	ADJ
fsr-3714	4	12	investment	investment	NOUN
fsr-3714	4	13	portfolios	portfolio	NOUN
fsr-3714	4	14	most	most	ADJ
fsr-3714	4	15	individual	individual	ADJ
fsr-3714	4	16	investors	investor	NOUN
fsr-3714	4	17	are	be	AUX
fsr-3714	4	18	concerned	concern	VERB
fsr-3714	4	19	with	with	ADP
fsr-3714	4	20	the	the	DET
fsr-3714	4	21	amount	amount	NOUN
fsr-3714	4	22	of	of	ADP
fsr-3714	4	23	risk	risk	NOUN
fsr-3714	4	24	they	they	PRON
fsr-3714	4	25	will	will	AUX
fsr-3714	4	26	incur	incur	VERB
fsr-3714	4	27	relative	relative	ADV
fsr-3714	4	28	to	to	ADP
fsr-3714	4	29	the	the	DET
fsr-3714	4	30	expected	expect	VERB
fsr-3714	4	31	return	return	NOUN
fsr-3714	4	32	.	.	PUNCT
fsr-3714	5	1	they	they	PRON
fsr-3714	5	2	are	be	AUX
fsr-3714	5	3	aware	aware	ADJ
fsr-3714	5	4	of	of	ADP
fsr-3714	5	5	the	the	DET
fsr-3714	5	6	various	various	ADJ
fsr-3714	5	7	risks	risk	NOUN
fsr-3714	5	8	inherent	inherent	ADJ
fsr-3714	5	9	in	in	ADP
fsr-3714	5	10	most	most	ADJ
fsr-3714	5	11	investment	investment	NOUN
fsr-3714	5	12	securities	security	NOUN
fsr-3714	5	13	such	such	ADJ
fsr-3714	5	14	as	as	ADP
fsr-3714	5	15	purchasing	purchase	VERB
fsr-3714	5	16	power	power	NOUN
fsr-3714	5	17	,	,	PUNCT
fsr-3714	5	18	liquidity	liquidity	NOUN
fsr-3714	5	19	,	,	PUNCT
fsr-3714	5	20	marketability	marketability	NOUN
fsr-3714	5	21	,	,	PUNCT
fsr-3714	5	22	portfolio	portfolio	NOUN
fsr-3714	5	23	,	,	PUNCT
fsr-3714	5	24	reinvest	reinvest	VERB
fsr-3714	5	25	ment	ment	NOUN
fsr-3714	5	26	,	,	PUNCT
fsr-3714	5	27	and	and	CCONJ
fsr-3714	5	28	default	default	NOUN
fsr-3714	5	29	.	.	PUNCT
fsr-3714	6	1	however	however	ADV
fsr-3714	6	2	,	,	PUNCT
fsr-3714	6	3	when	when	SCONJ
fsr-3714	6	4	it	it	PRON
fsr-3714	6	5	comes	come	VERB
fsr-3714	6	6	to	to	ADP
fsr-3714	6	7	their	their	PRON
fsr-3714	6	8	pension	pension	NOUN
fsr-3714	6	9	plans	plan	NOUN
fsr-3714	6	10	,	,	PUNCT
fsr-3714	6	11	many	many	ADJ
fsr-3714	6	12	individuals	individual	NOUN
fsr-3714	6	13	do	do	AUX
fsr-3714	6	14	not	not	PART
fsr-3714	6	15	allocate	allocate	VERB
fsr-3714	6	16	an	an	DET
fsr-3714	6	17	adequate	adequate	ADJ
fsr-3714	6	18	amount	amount	NOUN
fsr-3714	6	19	of	of	ADP
fsr-3714	6	20	time	time	NOUN
fsr-3714	6	21	to	to	ADP
fsr-3714	6	22	understanding	understand	VERB
fsr-3714	6	23	the	the	DET
fsr-3714	6	24	risks	risk	NOUN
fsr-3714	6	25	inherent	inherent	ADJ
fsr-3714	6	26	in	in	ADP
fsr-3714	6	27	their	their	PRON
fsr-3714	6	28	plans	plan	NOUN
fsr-3714	6	29	nor	nor	CCONJ
fsr-3714	6	30	do	do	AUX
fsr-3714	6	31	they	they	PRON
fsr-3714	6	32	fully	fully	ADV
fsr-3714	6	33	utilize	utilize	VERB
fsr-3714	6	34	or	or	CCONJ
fsr-3714	6	35	understand	understand	VERB
fsr-3714	6	36	the	the	DET
fsr-3714	6	37	options	option	NOUN
fsr-3714	6	38	that	that	PRON
fsr-3714	6	39	may	may	AUX
fsr-3714	6	40	be	be	AUX
fsr-3714	6	41	offered	offer	VERB
fsr-3714	6	42	to	to	ADP
fsr-3714	6	43	them	they	PRON
fsr-3714	6	44	.	.	PUNCT
fsr-3714	7	1	as	as	ADP
fsr-3714	7	2	a	a	DET
fsr-3714	7	3	result	result	NOUN
fsr-3714	7	4	many	many	ADJ
fsr-3714	7	5	employees	employee	NOUN
fsr-3714	7	6	take	take	VERB
fsr-3714	7	7	their	their	PRON
fsr-3714	7	8	pensions	pension	NOUN
fsr-3714	7	9	for	for	SCONJ
fsr-3714	7	10	granted	grant	VERB
fsr-3714	7	11	and	and	CCONJ
fsr-3714	7	12	assume	assume	VERB
fsr-3714	7	13	that	that	SCONJ
fsr-3714	7	14	their	their	PRON
fsr-3714	7	15	pension	pension	NOUN
fsr-3714	7	16	benefits	benefit	NOUN
fsr-3714	7	17	will	will	AUX
fsr-3714	7	18	be	be	AUX
fsr-3714	7	19	sufficient	sufficient	ADJ
fsr-3714	7	20	to	to	PART
fsr-3714	7	21	meet	meet	VERB
fsr-3714	7	22	their	their	PRON
fsr-3714	7	23	expenditures	expenditure	NOUN
fsr-3714	7	24	in	in	ADP
fsr-3714	7	25	retirement	retirement	NOUN
fsr-3714	7	26	.	.	PUNCT
fsr-3714	8	1	many	many	ADJ
fsr-3714	8	2	of	of	ADP
fsr-3714	8	3	the	the	DET
fsr-3714	8	4	risks	risk	NOUN
fsr-3714	8	5	individuals	individual	NOUN
fsr-3714	8	6	face	face	VERB
fsr-3714	8	7	regarding	regard	VERB
fsr-3714	8	8	their	their	PRON
fsr-3714	8	9	pensions	pension	NOUN
fsr-3714	8	10	arise	arise	VERB
fsr-3714	8	11	from	from	ADP
fsr-3714	8	12	financial	financial	ADJ
fsr-3714	8	13	management	management	NOUN
fsr-3714	8	14	decisions	decision	NOUN
fsr-3714	8	15	made	make	VERB
fsr-3714	8	16	by	by	ADP
fsr-3714	8	17	plan	plan	NOUN
fsr-3714	8	18	sponsors	sponsor	NOUN
fsr-3714	8	19	which	which	PRON
fsr-3714	8	20	directly	directly	ADV
fsr-3714	8	21	impact	impact	VERB
fsr-3714	8	22	the	the	DET
fsr-3714	8	23	individual	individual	NOUN
fsr-3714	8	24	,	,	PUNCT
fsr-3714	8	25	but	but	CCONJ
fsr-3714	8	26	over	over	ADP
fsr-3714	8	27	which	which	PRON
fsr-3714	8	28	the	the	DET
fsr-3714	8	29	individual	individual	NOUN
fsr-3714	8	30	has	have	VERB
fsr-3714	8	31	little	little	ADJ
fsr-3714	8	32	or	or	CCONJ
fsr-3714	8	33	no	no	PRON
fsr-3714	8	34	control	control	NOUN
fsr-3714	8	35	.	.	PUNCT
fsr-3714	9	1	the	the	DET
fsr-3714	9	2	major	major	ADJ
fsr-3714	9	3	risks	risk	NOUN
fsr-3714	9	4	to	to	ADP
fsr-3714	9	5	the	the	DET
fsr-3714	9	6	plan	plan	NOUN
fsr-3714	9	7	participant	participant	NOUN
fsr-3714	9	8	include	include	VERB
fsr-3714	9	9	(	(	PUNCT
fsr-3714	9	10	either	either	CCONJ
fsr-3714	9	11	directly	directly	ADV
fsr-3714	9	12	or	or	CCONJ
fsr-3714	9	13	indirectly	indirectly	ADV
fsr-3714	9	14	)	)	PUNCT
fsr-3714	9	15	all	all	PRON
fsr-3714	9	16	of	of	ADP
fsr-3714	9	17	the	the	DET
fsr-3714	9	18	risks	risk	NOUN
fsr-3714	9	19	normally	normally	ADV
fsr-3714	9	20	associated	associate	VERB
fsr-3714	9	21	with	with	ADP
fsr-3714	9	22	investments	investment	NOUN
fsr-3714	9	23	along	along	ADP
fsr-3714	9	24	with	with	ADP
fsr-3714	9	25	additional	additional	ADJ
fsr-3714	9	26	risks	risk	NOUN
fsr-3714	9	27	involving	involve	VERB
fsr-3714	9	28	the	the	DET
fsr-3714	9	29	selection	selection	NOUN
fsr-3714	9	30	of	of	ADP
fsr-3714	9	31	the	the	DET
fsr-3714	9	32	type	type	NOUN
fsr-3714	9	33	of	of	ADP
fsr-3714	9	34	plan	plan	NOUN
fsr-3714	9	35	that	that	PRON
fsr-3714	9	36	is	be	AUX
fsr-3714	9	37	offered	offer	VERB
fsr-3714	9	38	to	to	ADP
fsr-3714	9	39	the	the	DET
fsr-3714	9	40	employee	employee	NOUN
fsr-3714	9	41	,	,	PUNCT
fsr-3714	9	42	the	the	DET
fsr-3714	9	43	level	level	NOUN
fsr-3714	9	44	of	of	ADP
fsr-3714	9	45	funding	funding	NOUN
fsr-3714	9	46	for	for	ADP
fsr-3714	9	47	the	the	DET
fsr-3714	9	48	plan	plan	NOUN
fsr-3714	9	49	,	,	PUNCT
fsr-3714	9	50	the	the	DET
fsr-3714	9	51	investment	investment	NOUN
fsr-3714	9	52	robert	robert	PROPN
fsr-3714	9	53	w.	w.	PROPN
fsr-3714	9	54	mcleod	mcleod	PROPN
fsr-3714	9	55	l	l	PROPN
fsr-3714	9	56	department	department	PROPN
fsr-3714	9	57	of	of	ADP
fsr-3714	9	58	economics	economic	NOUN
fsr-3714	9	59	and	and	CCONJ
fsr-3714	9	60	finance	finance	NOUN
fsr-3714	9	61	,	,	PUNCT
fsr-3714	9	62	university	university	NOUN
fsr-3714	9	63	of	of	ADP
fsr-3714	9	64	alabama	alabama	PROPN
fsr-3714	9	65	,	,	PUNCT
fsr-3714	9	66	tuscaloosa	tuscaloosa	PROPN
fsr-3714	9	67	,	,	PUNCT
fsr-3714	9	68	alabama	alabama	PROPN
fsr-3714	9	69	35487	35487	NUM
fsr-3714	9	70	;	;	PUNCT
fsr-3714	9	71	sharon	sharon	PROPN
fsr-3714	9	72	moody	moody	PROPN
fsr-3714	9	73	l	l	PROPN
fsr-3714	9	74	department	department	PROPN
fsr-3714	9	75	of	of	ADP
fsr-3714	9	76	accountancy	accountancy	NOUN
fsr-3714	9	77	,	,	PUNCT
fsr-3714	9	78	george	george	PROPN
fsr-3714	9	79	washington	washington	PROPN
fsr-3714	9	80	university	university	PROPN
fsr-3714	9	81	,	,	PUNCT
fsr-3714	9	82	washington	washington	PROPN
fsr-3714	9	83	,	,	PUNCT
fsr-3714	9	84	dc	dc	PROPN
fsr-3714	9	85	20052	20052	NUM
fsr-3714	9	86	;	;	PUNCT
fsr-3714	9	87	aaron	aaron	PROPN
fsr-3714	9	88	phillips	phillips	PROPN
fsr-3714	9	89	l	l	PROPN
fsr-3714	9	90	department	department	PROPN
fsr-3714	9	91	of	of	ADP
fsr-3714	9	92	finance	finance	NOUN
fsr-3714	9	93	and	and	CCONJ
fsr-3714	9	94	real	real	ADJ
fsr-3714	9	95	estate	estate	NOUN
fsr-3714	9	96	,	,	PUNCT
fsr-3714	9	97	kogod	kogod	PROPN
fsr-3714	9	98	college	college	PROPN
fsr-3714	9	99	of	of	ADP
fsr-3714	9	100	business	business	NOUN
fsr-3714	9	101	,	,	PUNCT
fsr-3714	9	102	washington	washington	PROPN
fsr-3714	9	103	,	,	PUNCT
fsr-3714	9	104	dc	dc	PROPN
fsr-3714	9	105	20016	20016	NUM
fsr-3714	9	106	.	.	PUNCT
fsr-3714	10	1	132	132	NUM
fsr-3714	10	2	financial	financial	ADJ
fsr-3714	10	3	services	service	NOUN
fsr-3714	10	4	review	review	NOUN
fsr-3714	10	5	,	,	PUNCT
fsr-3714	10	6	2(2	2(2	NUM
fsr-3714	10	7	)	)	PUNCT
fsr-3714	10	8	1993	1993	NUM
fsr-3714	10	9	selection	selection	NOUN
fsr-3714	10	10	and	and	CCONJ
fsr-3714	10	11	asset	asset	NOUN
fsr-3714	10	12	allocation	allocation	NOUN
fsr-3714	10	13	,	,	PUNCT
fsr-3714	10	14	as	as	ADV
fsr-3714	10	15	well	well	ADV
fsr-3714	10	16	as	as	ADP
fsr-3714	10	17	the	the	DET
fsr-3714	10	18	risks	risk	NOUN
fsr-3714	10	19	of	of	ADP
fsr-3714	10	20	plan	plan	NOUN
fsr-3714	10	21	termination	termination	NOUN
fsr-3714	10	22	plan	plan	NOUN
fsr-3714	10	23	modifi	modifi	NOUN
fsr-3714	10	24	cation	cation	NOUN
fsr-3714	10	25	,	,	PUNCT
fsr-3714	10	26	and	and	CCONJ
fsr-3714	10	27	regulatory	regulatory	ADJ
fsr-3714	10	28	non	non	NOUN
fsr-3714	10	29	-	-	NOUN
fsr-3714	10	30	compliance	compliance	NOUN
fsr-3714	10	31	.	.	PUNCT
fsr-3714	11	1	the	the	DET
fsr-3714	11	2	focus	focus	NOUN
fsr-3714	11	3	of	of	ADP
fsr-3714	11	4	this	this	DET
fsr-3714	11	5	article	article	NOUN
fsr-3714	11	6	is	be	AUX
fsr-3714	11	7	to	to	PART
fsr-3714	11	8	review	review	VERB
fsr-3714	11	9	the	the	DET
fsr-3714	11	10	risks	risk	NOUN
fsr-3714	11	11	to	to	ADP
fsr-3714	11	12	the	the	DET
fsr-3714	11	13	individual	individual	NOUN
fsr-3714	11	14	who	who	PRON
fsr-3714	11	15	participates	participate	VERB
fsr-3714	11	16	in	in	ADP
fsr-3714	11	17	the	the	DET
fsr-3714	11	18	various	various	ADJ
fsr-3714	11	19	types	type	NOUN
fsr-3714	11	20	of	of	ADP
fsr-3714	11	21	pension	pension	NOUN
fsr-3714	11	22	plans	plan	NOUN
fsr-3714	11	23	.	.	PUNCT
fsr-3714	12	1	we	we	PRON
fsr-3714	12	2	will	will	AUX
fsr-3714	12	3	begin	begin	VERB
fsr-3714	12	4	with	with	ADP
fsr-3714	12	5	a	a	DET
fsr-3714	12	6	review	review	NOUN
fsr-3714	12	7	of	of	ADP
fsr-3714	12	8	private	private	ADJ
fsr-3714	12	9	defined	define	VERB
fsr-3714	12	10	benefit	benefit	NOUN
fsr-3714	12	11	pension	pension	NOUN
fsr-3714	12	12	plans	plan	NOUN
fsr-3714	12	13	and	and	CCONJ
fsr-3714	12	14	their	their	PRON
fsr-3714	12	15	associated	associated	ADJ
fsr-3714	12	16	risks	risk	NOUN
fsr-3714	12	17	and	and	CCONJ
fsr-3714	12	18	then	then	ADV
fsr-3714	12	19	move	move	VERB
fsr-3714	12	20	to	to	ADP
fsr-3714	12	21	public	public	ADJ
fsr-3714	12	22	defined	define	VERB
fsr-3714	12	23	benefit	benefit	NOUN
fsr-3714	12	24	plans	plan	NOUN
fsr-3714	12	25	.	.	PUNCT
fsr-3714	13	1	we	we	PRON
fsr-3714	13	2	will	will	AUX
fsr-3714	13	3	then	then	ADV
fsr-3714	13	4	shift	shift	VERB
fsr-3714	13	5	our	our	PRON
fsr-3714	13	6	attention	attention	NOUN
fsr-3714	13	7	to	to	ADP
fsr-3714	13	8	defined	define	VERB
fsr-3714	13	9	contribution	contribution	NOUN
fsr-3714	13	10	plans	plan	NOUN
fsr-3714	13	11	and	and	CCONJ
fsr-3714	13	12	conclude	conclude	VERB
fsr-3714	13	13	with	with	ADP
fsr-3714	13	14	a	a	DET
fsr-3714	13	15	review	review	NOUN
fsr-3714	13	16	of	of	ADP
fsr-3714	13	17	the	the	DET
fsr-3714	13	18	government	government	NOUN
fsr-3714	13	19	’s	’s	PART
fsr-3714	13	20	role	role	NOUN
fsr-3714	13	21	in	in	ADP
fsr-3714	13	22	guaranteeing	guarantee	VERB
fsr-3714	13	23	pension	pension	NOUN
fsr-3714	13	24	obligations	obligation	NOUN
fsr-3714	13	25	.	.	PUNCT
fsr-3714	14	1	the	the	DET
fsr-3714	14	2	last	last	ADJ
fsr-3714	14	3	section	section	NOUN
fsr-3714	14	4	will	will	AUX
fsr-3714	14	5	offer	offer	VERB
fsr-3714	14	6	our	our	PRON
fsr-3714	14	7	conclusions	conclusion	NOUN
fsr-3714	14	8	and	and	CCONJ
fsr-3714	14	9	suggestions	suggestion	NOUN
fsr-3714	14	10	for	for	ADP
fsr-3714	14	11	further	further	ADJ
fsr-3714	14	12	research	research	NOUN
fsr-3714	14	13	.	.	PUNCT
fsr-3714	15	1	ii	ii	X
fsr-3714	15	2	.	.	PUNCT
fsr-3714	16	1	private	private	ADJ
fsr-3714	16	2	defined	define	VERB
fsr-3714	16	3	benefit	benefit	NOUN
fsr-3714	16	4	pension	pension	NOUN
fsr-3714	16	5	plans	plan	NOUN
fsr-3714	16	6	all	all	DET
fsr-3714	16	7	pension	pension	NOUN
fsr-3714	16	8	plans	plan	NOUN
fsr-3714	16	9	present	present	VERB
fsr-3714	16	10	the	the	DET
fsr-3714	16	11	participant	participant	NOUN
fsr-3714	16	12	or	or	CCONJ
fsr-3714	16	13	beneficiary	beneficiary	NOUN
fsr-3714	16	14	with	with	ADP
fsr-3714	16	15	some	some	DET
fsr-3714	16	16	types	type	NOUN
fsr-3714	16	17	of	of	ADP
fsr-3714	16	18	risk	risk	NOUN
fsr-3714	16	19	taking	taking	NOUN
fsr-3714	16	20	.	.	PUNCT
fsr-3714	17	1	the	the	DET
fsr-3714	17	2	extent	extent	NOUN
fsr-3714	17	3	and	and	CCONJ
fsr-3714	17	4	types	type	NOUN
fsr-3714	17	5	of	of	ADP
fsr-3714	17	6	risk	risk	NOUN
fsr-3714	17	7	,	,	PUNCT
fsr-3714	17	8	however	however	ADV
fsr-3714	17	9	,	,	PUNCT
fsr-3714	17	10	vary	vary	VERB
fsr-3714	17	11	significantly	significantly	ADV
fsr-3714	17	12	between	between	ADP
fsr-3714	17	13	different	different	ADJ
fsr-3714	17	14	plans	plan	NOUN
fsr-3714	17	15	because	because	SCONJ
fsr-3714	17	16	of	of	ADP
fsr-3714	17	17	the	the	DET
fsr-3714	17	18	ability	ability	NOUN
fsr-3714	17	19	to	to	PART
fsr-3714	17	20	shift	shift	VERB
fsr-3714	17	21	various	various	ADJ
fsr-3714	17	22	pension	pension	NOUN
fsr-3714	17	23	risks	risk	NOUN
fsr-3714	17	24	between	between	ADP
fsr-3714	17	25	employer	employer	NOUN
fsr-3714	17	26	and	and	CCONJ
fsr-3714	17	27	employee	employee	NOUN
fsr-3714	17	28	.	.	PUNCT
fsr-3714	18	1	the	the	DET
fsr-3714	18	2	pension	pension	NOUN
fsr-3714	18	3	choice	choice	NOUN
fsr-3714	18	4	normally	normally	ADV
fsr-3714	18	5	involves	involve	VERB
fsr-3714	18	6	a	a	DET
fsr-3714	18	7	decision	decision	NOUN
fsr-3714	18	8	to	to	PART
fsr-3714	18	9	select	select	VERB
fsr-3714	18	10	either	either	CCONJ
fsr-3714	18	11	a	a	DET
fsr-3714	18	12	defined	define	VERB
fsr-3714	18	13	benefit	benefit	NOUN
fsr-3714	18	14	pension	pension	NOUN
fsr-3714	18	15	plan	plan	NOUN
fsr-3714	18	16	or	or	CCONJ
fsr-3714	18	17	a	a	DET
fsr-3714	18	18	defined	define	VERB
fsr-3714	18	19	contribution	contribution	NOUN
fsr-3714	18	20	pension	pension	NOUN
fsr-3714	18	21	plan	plan	NOUN
fsr-3714	18	22	.	.	PUNCT
fsr-3714	19	1	the	the	DET
fsr-3714	19	2	defined	define	VERB
fsr-3714	19	3	benefit	benefit	NOUN
fsr-3714	19	4	pension	pension	NOUN
fsr-3714	19	5	plan	plan	NOUN
fsr-3714	19	6	covers	cover	VERB
fsr-3714	19	7	most	most	ADJ
fsr-3714	19	8	individuals	individual	NOUN
fsr-3714	19	9	covered	cover	VERB
fsr-3714	19	10	by	by	ADP
fsr-3714	19	11	pension	pension	NOUN
fsr-3714	19	12	plans	plan	NOUN
fsr-3714	19	13	(	(	PUNCT
fsr-3714	19	14	ippolito	ippolito	PROPN
fsr-3714	19	15	,	,	PUNCT
fsr-3714	19	16	1985b	1985b	NUM
fsr-3714	19	17	,	,	PUNCT
fsr-3714	19	18	p.	p.	NOUN
fsr-3714	19	19	1031	1031	NUM
fsr-3714	19	20	)	)	PUNCT
fsr-3714	19	21	and	and	CCONJ
fsr-3714	19	22	is	be	AUX
fsr-3714	19	23	referred	refer	VERB
fsr-3714	19	24	to	to	ADP
fsr-3714	19	25	as	as	ADP
fsr-3714	19	26	a	a	DET
fsr-3714	19	27	formula	formula	NOUN
fsr-3714	19	28	plan	plan	NOUN
fsr-3714	19	29	because	because	SCONJ
fsr-3714	19	30	the	the	DET
fsr-3714	19	31	benefit	benefit	NOUN
fsr-3714	19	32	is	be	AUX
fsr-3714	19	33	customarily	customarily	ADV
fsr-3714	19	34	based	base	VERB
fsr-3714	19	35	upon	upon	SCONJ
fsr-3714	19	36	some	some	DET
fsr-3714	19	37	multiple	multiple	NOUN
fsr-3714	19	38	of	of	ADP
fsr-3714	19	39	the	the	DET
fsr-3714	19	40	employee	employee	NOUN
fsr-3714	19	41	’s	’s	PART
fsr-3714	19	42	earnings	earning	NOUN
fsr-3714	19	43	and	and	CCONJ
fsr-3714	19	44	years	year	NOUN
fsr-3714	19	45	of	of	ADP
fsr-3714	19	46	employment	employment	NOUN
fsr-3714	19	47	with	with	ADP
fsr-3714	19	48	the	the	DET
fsr-3714	19	49	sponsor	sponsor	NOUN
fsr-3714	19	50	.	.	PUNCT
fsr-3714	20	1	the	the	DET
fsr-3714	20	2	participant	participant	NOUN
fsr-3714	20	3	in	in	ADP
fsr-3714	20	4	a	a	DET
fsr-3714	20	5	defined	define	VERB
fsr-3714	20	6	benefit	benefit	NOUN
fsr-3714	20	7	plan	plan	NOUN
fsr-3714	20	8	is	be	AUX
fsr-3714	20	9	generally	generally	ADV
fsr-3714	20	10	more	more	ADV
fsr-3714	20	11	certain	certain	ADJ
fsr-3714	20	12	about	about	ADP
fsr-3714	20	13	the	the	DET
fsr-3714	20	14	amount	amount	NOUN
fsr-3714	20	15	of	of	ADP
fsr-3714	20	16	the	the	DET
fsr-3714	20	17	promised	promise	VERB
fsr-3714	20	18	retirement	retirement	NOUN
fsr-3714	20	19	benefit	benefit	NOUN
fsr-3714	20	20	than	than	ADP
fsr-3714	20	21	in	in	ADP
fsr-3714	20	22	the	the	DET
fsr-3714	20	23	case	case	NOUN
fsr-3714	20	24	of	of	ADP
fsr-3714	20	25	a	a	DET
fsr-3714	20	26	defined	define	VERB
fsr-3714	20	27	contribution	contribution	NOUN
fsr-3714	20	28	plan	plan	NOUN
fsr-3714	20	29	because	because	SCONJ
fsr-3714	20	30	the	the	DET
fsr-3714	20	31	participant	participant	NOUN
fsr-3714	20	32	can	can	AUX
fsr-3714	20	33	use	use	VERB
fsr-3714	20	34	the	the	DET
fsr-3714	20	35	pension	pension	NOUN
fsr-3714	20	36	formula	formula	NOUN
fsr-3714	20	37	to	to	PART
fsr-3714	20	38	estimate	estimate	VERB
fsr-3714	20	39	his	his	PRON
fsr-3714	20	40	/	/	SYM
fsr-3714	20	41	her	her	PRON
fsr-3714	20	42	promised	promise	VERB
fsr-3714	20	43	benefit	benefit	NOUN
fsr-3714	20	44	.	.	PUNCT
fsr-3714	21	1	even	even	ADV
fsr-3714	21	2	though	though	SCONJ
fsr-3714	21	3	the	the	DET
fsr-3714	21	4	defined	define	VERB
fsr-3714	21	5	benefit	benefit	NOUN
fsr-3714	21	6	plan	plan	NOUN
fsr-3714	21	7	appears	appear	VERB
fsr-3714	21	8	to	to	PART
fsr-3714	21	9	offer	offer	VERB
fsr-3714	21	10	the	the	DET
fsr-3714	21	11	participant	participant	NOUN
fsr-3714	21	12	more	more	ADV
fsr-3714	21	13	certainty	certainty	NOUN
fsr-3714	21	14	as	as	ADP
fsr-3714	21	15	to	to	ADP
fsr-3714	21	16	the	the	DET
fsr-3714	21	17	expected	expect	VERB
fsr-3714	21	18	benefits	benefit	NOUN
fsr-3714	21	19	,	,	PUNCT
fsr-3714	21	20	there	there	PRON
fsr-3714	21	21	are	be	VERB
fsr-3714	21	22	a	a	DET
fsr-3714	21	23	number	number	NOUN
fsr-3714	21	24	of	of	ADP
fsr-3714	21	25	risks	risk	NOUN
fsr-3714	21	26	inherent	inherent	ADJ
fsr-3714	21	27	in	in	ADP
fsr-3714	21	28	such	such	ADJ
fsr-3714	21	29	plans	plan	NOUN
fsr-3714	21	30	.	.	PUNCT
fsr-3714	22	1	the	the	DET
fsr-3714	22	2	most	most	ADV
fsr-3714	22	3	important	important	ADJ
fsr-3714	22	4	risks	risk	NOUN
fsr-3714	22	5	are	be	AUX
fsr-3714	22	6	the	the	DET
fsr-3714	22	7	firm	firm	ADJ
fsr-3714	22	8	specific	specific	ADJ
fsr-3714	22	9	risks	risk	NOUN
fsr-3714	22	10	associated	associate	VERB
fsr-3714	22	11	with	with	ADP
fsr-3714	22	12	the	the	DET
fsr-3714	22	13	financial	financial	ADJ
fsr-3714	22	14	health	health	NOUN
fsr-3714	22	15	of	of	ADP
fsr-3714	22	16	the	the	DET
fsr-3714	22	17	sponsor	sponsor	NOUN
fsr-3714	22	18	and	and	CCONJ
fsr-3714	22	19	the	the	DET
fsr-3714	22	20	risks	risk	NOUN
fsr-3714	22	21	associated	associate	VERB
fsr-3714	22	22	with	with	ADP
fsr-3714	22	23	the	the	DET
fsr-3714	22	24	funding	funding	NOUN
fsr-3714	22	25	status	status	NOUN
fsr-3714	22	26	of	of	ADP
fsr-3714	22	27	the	the	DET
fsr-3714	22	28	plan	plan	NOUN
fsr-3714	22	29	.	.	PUNCT
fsr-3714	23	1	the	the	DET
fsr-3714	23	2	funding	funding	NOUN
fsr-3714	23	3	status	status	NOUN
fsr-3714	23	4	is	be	AUX
fsr-3714	23	5	affected	affect	VERB
fsr-3714	23	6	by	by	ADP
fsr-3714	23	7	the	the	DET
fsr-3714	23	8	investment	investment	NOUN
fsr-3714	23	9	performance	performance	NOUN
fsr-3714	23	10	of	of	ADP
fsr-3714	23	11	the	the	DET
fsr-3714	23	12	plan	plan	NOUN
fsr-3714	23	13	assets	asset	NOUN
fsr-3714	23	14	and	and	CCONJ
fsr-3714	23	15	the	the	DET
fsr-3714	23	16	actuarial	actuarial	ADJ
fsr-3714	23	17	assumptions	assumption	NOUN
fsr-3714	23	18	used	use	VERB
fsr-3714	23	19	in	in	ADP
fsr-3714	23	20	computing	compute	VERB
fsr-3714	23	21	plan	plan	NOUN
fsr-3714	23	22	liabilities	liability	NOUN
fsr-3714	23	23	.	.	PUNCT
fsr-3714	24	1	in	in	ADP
fsr-3714	24	2	addition	addition	NOUN
fsr-3714	24	3	there	there	PRON
fsr-3714	24	4	are	be	VERB
fsr-3714	24	5	risks	risk	NOUN
fsr-3714	24	6	to	to	ADP
fsr-3714	24	7	the	the	DET
fsr-3714	24	8	participant	participant	NOUN
fsr-3714	24	9	arising	arise	VERB
fsr-3714	24	10	from	from	ADP
fsr-3714	24	11	plan	plan	NOUN
fsr-3714	24	12	terminations	termination	NOUN
fsr-3714	24	13	and	and	CCONJ
fsr-3714	24	14	regulatory	regulatory	ADJ
fsr-3714	24	15	compliance	compliance	NOUN
fsr-3714	24	16	.	.	PUNCT
fsr-3714	25	1	firm	firm	ADJ
fsr-3714	25	2	specific	specific	ADJ
fsr-3714	25	3	risks	risk	NOUN
fsr-3714	25	4	the	the	DET
fsr-3714	25	5	plan	plan	NOUN
fsr-3714	25	6	sponsor	sponsor	NOUN
fsr-3714	25	7	is	be	AUX
fsr-3714	25	8	liable	liable	ADJ
fsr-3714	25	9	for	for	ADP
fsr-3714	25	10	the	the	DET
fsr-3714	25	11	promised	promise	VERB
fsr-3714	25	12	pension	pension	NOUN
fsr-3714	25	13	,	,	PUNCT
fsr-3714	25	14	but	but	CCONJ
fsr-3714	25	15	only	only	ADV
fsr-3714	25	16	if	if	SCONJ
fsr-3714	25	17	it	it	PRON
fsr-3714	25	18	remains	remain	VERB
fsr-3714	25	19	a	a	DET
fsr-3714	25	20	viable	viable	ADJ
fsr-3714	25	21	concern	concern	NOUN
fsr-3714	25	22	.	.	PUNCT
fsr-3714	26	1	a	a	DET
fsr-3714	26	2	sponsor	sponsor	NOUN
fsr-3714	26	3	which	which	PRON
fsr-3714	26	4	experiences	experience	VERB
fsr-3714	26	5	financial	financial	ADJ
fsr-3714	26	6	distress	distress	NOUN
fsr-3714	26	7	is	be	AUX
fsr-3714	26	8	no	no	ADV
fsr-3714	26	9	longer	long	ADV
fsr-3714	26	10	in	in	ADP
fsr-3714	26	11	a	a	DET
fsr-3714	26	12	position	position	NOUN
fsr-3714	26	13	to	to	PART
fsr-3714	26	14	make	make	VERB
fsr-3714	26	15	good	good	ADJ
fsr-3714	26	16	on	on	ADP
fsr-3714	26	17	its	its	PRON
fsr-3714	26	18	pension	pension	NOUN
fsr-3714	26	19	promises	promise	NOUN
fsr-3714	26	20	.	.	PUNCT
fsr-3714	27	1	this	this	PRON
fsr-3714	27	2	means	mean	VERB
fsr-3714	27	3	that	that	SCONJ
fsr-3714	27	4	the	the	DET
fsr-3714	27	5	participant	participant	NOUN
fsr-3714	27	6	in	in	ADP
fsr-3714	27	7	a	a	DET
fsr-3714	27	8	defined	define	VERB
fsr-3714	27	9	benefit	benefit	NOUN
fsr-3714	27	10	plan	plan	NOUN
fsr-3714	27	11	is	be	AUX
fsr-3714	27	12	exposed	expose	VERB
fsr-3714	27	13	to	to	ADP
fsr-3714	27	14	a	a	DET
fsr-3714	27	15	great	great	ADJ
fsr-3714	27	16	deal	deal	NOUN
fsr-3714	27	17	of	of	ADP
fsr-3714	27	18	unsystematic	unsystematic	ADJ
fsr-3714	27	19	risk	risk	NOUN
fsr-3714	27	20	.	.	PUNCT
fsr-3714	28	1	each	each	DET
fsr-3714	28	2	firm	firm	NOUN
fsr-3714	28	3	has	have	VERB
fsr-3714	28	4	its	its	PRON
fsr-3714	28	5	own	own	ADJ
fsr-3714	28	6	business	business	NOUN
fsr-3714	28	7	and	and	CCONJ
fsr-3714	28	8	financial	financial	ADJ
fsr-3714	28	9	risks	risk	NOUN
fsr-3714	28	10	associated	associate	VERB
fsr-3714	28	11	with	with	ADP
fsr-3714	28	12	its	its	PRON
fsr-3714	28	13	operations	operation	NOUN
fsr-3714	28	14	.	.	PUNCT
fsr-3714	29	1	the	the	DET
fsr-3714	29	2	ability	ability	NOUN
fsr-3714	29	3	of	of	ADP
fsr-3714	29	4	the	the	DET
fsr-3714	29	5	firm	firm	NOUN
fsr-3714	29	6	to	to	PART
fsr-3714	29	7	honor	honor	VERB
fsr-3714	29	8	its	its	PRON
fsr-3714	29	9	pension	pension	NOUN
fsr-3714	29	10	obligations	obligation	NOUN
fsr-3714	29	11	is	be	AUX
fsr-3714	29	12	based	base	VERB
fsr-3714	29	13	on	on	ADP
fsr-3714	29	14	its	its	PRON
fsr-3714	29	15	financial	financial	ADJ
fsr-3714	29	16	condition	condition	NOUN
fsr-3714	29	17	.	.	PUNCT
fsr-3714	30	1	the	the	DET
fsr-3714	30	2	financial	financial	ADJ
fsr-3714	30	3	strength	strength	NOUN
fsr-3714	30	4	of	of	ADP
fsr-3714	30	5	the	the	DET
fsr-3714	30	6	sponsor	sponsor	NOUN
fsr-3714	30	7	not	not	PART
fsr-3714	30	8	only	only	ADV
fsr-3714	30	9	affects	affect	VERB
fsr-3714	30	10	its	its	PRON
fsr-3714	30	11	ability	ability	NOUN
fsr-3714	30	12	to	to	PART
fsr-3714	30	13	fund	fund	VERB
fsr-3714	30	14	its	its	PRON
fsr-3714	30	15	pension	pension	NOUN
fsr-3714	30	16	obligations	obligation	NOUN
fsr-3714	30	17	,	,	PUNCT
fsr-3714	30	18	but	but	CCONJ
fsr-3714	30	19	also	also	ADV
fsr-3714	30	20	puts	put	VERB
fsr-3714	30	21	the	the	DET
fsr-3714	30	22	employee	employee	NOUN
fsr-3714	30	23	at	at	ADP
fsr-3714	30	24	risk	risk	NOUN
fsr-3714	30	25	for	for	ADP
fsr-3714	30	26	his	his	PRON
fsr-3714	30	27	/	/	SYM
fsr-3714	30	28	her	her	PRON
fsr-3714	30	29	job	job	NOUN
fsr-3714	30	30	.	.	PUNCT
fsr-3714	31	1	if	if	SCONJ
fsr-3714	31	2	the	the	DET
fsr-3714	31	3	plan	plan	NOUN
fsr-3714	31	4	sponsor	sponsor	NOUN
fsr-3714	31	5	were	be	AUX
fsr-3714	31	6	to	to	PART
fsr-3714	31	7	experience	experience	VERB
fsr-3714	31	8	financial	financial	ADJ
fsr-3714	31	9	distress	distress	NOUN
fsr-3714	31	10	resulting	result	VERB
fsr-3714	31	11	in	in	ADP
fsr-3714	31	12	bankruptcy	bankruptcy	NOUN
fsr-3714	31	13	,	,	PUNCT
fsr-3714	31	14	the	the	DET
fsr-3714	31	15	loss	loss	NOUN
fsr-3714	31	16	of	of	ADP
fsr-3714	31	17	the	the	DET
fsr-3714	31	18	employee	employee	NOUN
fsr-3714	31	19	’s	’s	PART
fsr-3714	31	20	job	job	NOUN
fsr-3714	31	21	the	the	DET
fsr-3714	31	22	risks	risk	NOUN
fsr-3714	31	23	of	of	ADP
fsr-3714	31	24	pension	pension	NOUN
fsr-3714	31	25	plans	plan	NOUN
fsr-3714	31	26	133	133	NUM
fsr-3714	31	27	coupled	couple	VERB
fsr-3714	31	28	with	with	ADP
fsr-3714	31	29	the	the	DET
fsr-3714	31	30	possible	possible	ADJ
fsr-3714	31	31	loss	loss	NOUN
fsr-3714	31	32	of	of	ADP
fsr-3714	31	33	pension	pension	NOUN
fsr-3714	31	34	benefits	benefit	NOUN
fsr-3714	31	35	presents	present	VERB
fsr-3714	31	36	an	an	DET
fsr-3714	31	37	extremely	extremely	ADV
fsr-3714	31	38	high	high	ADJ
fsr-3714	31	39	level	level	NOUN
fsr-3714	31	40	of	of	ADP
fsr-3714	31	41	risk	risk	NOUN
fsr-3714	31	42	th2	th2	PROPN
fsr-3714	31	43	t	t	PROPN
fsr-3714	31	44	is	be	AUX
fsr-3714	31	45	not	not	PART
fsr-3714	31	46	usually	usually	ADV
fsr-3714	31	47	considered	consider	VERB
fsr-3714	31	48	by	by	ADP
fsr-3714	31	49	the	the	DET
fsr-3714	31	50	employee	employee	NOUN
fsr-3714	31	51	/	/	SYM
fsr-3714	31	52	plan	plan	NOUN
fsr-3714	31	53	participant	participant	NOUN
fsr-3714	31	54	.	.	PUNCT
fsr-3714	32	1	funding	fund	VERB
fsr-3714	32	2	risk	risk	NOUN
fsr-3714	32	3	one	one	NUM
fsr-3714	32	4	of	of	ADP
fsr-3714	32	5	the	the	DET
fsr-3714	32	6	biggest	big	ADJ
fsr-3714	32	7	risks	risk	NOUN
fsr-3714	32	8	to	to	ADP
fsr-3714	32	9	participants	participant	NOUN
fsr-3714	32	10	in	in	ADP
fsr-3714	32	11	defined	define	VERB
fsr-3714	32	12	benefit	benefit	NOUN
fsr-3714	32	13	pension	pension	NOUN
fsr-3714	32	14	plans	plan	NOUN
fsr-3714	32	15	is	be	AUX
fsr-3714	32	16	that	that	PRON
fsr-3714	32	17	of	of	ADP
fsr-3714	32	18	the	the	DET
fsr-3714	32	19	bankruptcy	bankruptcy	NOUN
fsr-3714	32	20	of	of	ADP
fsr-3714	32	21	the	the	DET
fsr-3714	32	22	plan	plan	NOUN
fsr-3714	32	23	sponsor	sponsor	NOUN
fsr-3714	32	24	coupled	couple	VERB
fsr-3714	32	25	with	with	ADP
fsr-3714	32	26	2	2	NUM
fsr-3714	32	27	severely	severely	ADV
fsr-3714	32	28	underfunded	underfunded	ADJ
fsr-3714	32	29	plan	plan	NOUN
fsr-3714	32	30	.	.	PUNCT
fsr-3714	33	1	in	in	ADP
fsr-3714	33	2	order	order	NOUN
fsr-3714	33	3	to	to	PART
fsr-3714	33	4	determine	determine	VERB
fsr-3714	33	5	the	the	DET
fsr-3714	33	6	amount	amount	NOUN
fsr-3714	33	7	of	of	ADP
fsr-3714	33	8	exposure	exposure	NOUN
fsr-3714	33	9	to	to	ADP
fsr-3714	33	10	funding	funding	NOUN
fsr-3714	33	11	risk	risk	NOUN
fsr-3714	33	12	,	,	PUNCT
fsr-3714	33	13	the	the	DET
fsr-3714	33	14	plan	plan	NOUN
fsr-3714	33	15	participant	participant	NOUN
fsr-3714	33	16	or	or	CCONJ
fsr-3714	33	17	his	his	PRON
fsr-3714	33	18	/	/	SYM
fsr-3714	33	19	her	her	PRON
fsr-3714	33	20	advisor	advisor	NOUN
fsr-3714	33	21	would	would	AUX
fsr-3714	33	22	begin	begin	VERB
fsr-3714	33	23	by	by	ADP
fsr-3714	33	24	reviewing	review	VERB
fsr-3714	33	25	the	the	DET
fsr-3714	33	26	funding	funding	NOUN
fsr-3714	33	27	requirements	requirement	NOUN
fsr-3714	33	28	for	for	ADP
fsr-3714	33	29	the	the	DET
fsr-3714	33	30	plan	plan	NOUN
fsr-3714	33	31	2nd	2nd	PROPN
fsr-3714	33	32	then	then	ADV
fsr-3714	33	33	look	look	VERB
fsr-3714	33	34	at	at	ADP
fsr-3714	33	35	the	the	DET
fsr-3714	33	36	disclosure	disclosure	NOUN
fsr-3714	33	37	requirements	requirement	NOUN
fsr-3714	33	38	.	.	PUNCT
fsr-3714	34	1	determining	determine	VERB
fsr-3714	34	2	funding	fund	VERB
fsr-3714	34	3	status	status	NOUN
fsr-3714	34	4	participants	participant	NOUN
fsr-3714	34	5	in	in	ADP
fsr-3714	34	6	defined	define	VERB
fsr-3714	34	7	benefit	benefit	NOUN
fsr-3714	34	8	pension	pension	NOUN
fsr-3714	34	9	plans	plan	NOUN
fsr-3714	34	10	should	should	AUX
fsr-3714	34	11	be	be	AUX
fsr-3714	34	12	aware	aware	ADJ
fsr-3714	34	13	of	of	ADP
fsr-3714	34	14	the	the	DET
fsr-3714	34	15	funding	funding	NOUN
fsr-3714	34	16	status	status	NOUN
fsr-3714	34	17	of	of	ADP
fsr-3714	34	18	their	their	PRON
fsr-3714	34	19	plans	plan	NOUN
fsr-3714	34	20	.	.	PUNCT
fsr-3714	35	1	the	the	DET
fsr-3714	35	2	employee	employee	NOUN
fsr-3714	35	3	retirement	retirement	PROPN
fsr-3714	35	4	income	income	PROPN
fsr-3714	35	5	security	security	PROPN
fsr-3714	35	6	act	act	NOUN
fsr-3714	35	7	of	of	ADP
fsr-3714	35	8	1974	1974	NUM
fsr-3714	35	9	requires	require	VERB
fsr-3714	35	10	firms	firm	NOUN
fsr-3714	35	11	to	to	PART
fsr-3714	35	12	report	report	VERB
fsr-3714	35	13	any	any	DET
fsr-3714	35	14	underfunded	underfunded	ADJ
fsr-3714	35	15	accrued	accrue	VERB
fsr-3714	35	16	vested	vested	ADJ
fsr-3714	35	17	’	'	PUNCT
fsr-3714	35	18	liability	liability	NOUN
fsr-3714	35	19	in	in	ADP
fsr-3714	35	20	excess	excess	NOUN
fsr-3714	35	21	of	of	ADP
fsr-3714	35	22	plan	plan	NOUN
fsr-3714	35	23	assets	asset	NOUN
fsr-3714	35	24	,	,	PUNCT
fsr-3714	35	25	thus	thus	ADV
fsr-3714	35	26	providing	provide	VERB
fsr-3714	35	27	plan	plan	NOUN
fsr-3714	35	28	participants	participant	NOUN
fsr-3714	35	29	with	with	ADP
fsr-3714	35	30	an	an	DET
fsr-3714	35	31	indication	indication	NOUN
fsr-3714	35	32	of	of	ADP
fsr-3714	35	33	the	the	DET
fsr-3714	35	34	relative	relative	ADJ
fsr-3714	35	35	safety	safety	NOUN
fsr-3714	35	36	of	of	ADP
fsr-3714	35	37	their	their	PRON
fsr-3714	35	38	plan	plan	NOUN
fsr-3714	35	39	.	.	PUNCT
fsr-3714	36	1	this	this	DET
fsr-3714	36	2	reporting	reporting	NOUN
fsr-3714	36	3	can	can	AUX
fsr-3714	36	4	be	be	AUX
fsr-3714	36	5	found	find	VERB
fsr-3714	36	6	in	in	ADP
fsr-3714	36	7	the	the	DET
fsr-3714	36	8	corporation	corporation	NOUN
fsr-3714	36	9	’s	’s	PART
fsr-3714	36	10	annual	annual	ADJ
fsr-3714	36	11	report	report	NOUN
fsr-3714	36	12	2nd	2nd	ADJ
fsr-3714	36	13	10	10	NUM
fsr-3714	36	14	-	-	PUNCT
fsr-3714	36	15	k	k	PROPN
fsr-3714	36	16	filings	filing	NOUN
fsr-3714	36	17	2s	2s	X
fsr-3714	36	18	well	well	INTJ
fsr-3714	36	19	2s	2s	X
fsr-3714	36	20	on	on	ADP
fsr-3714	36	21	the	the	DET
fsr-3714	36	22	employer	employer	NOUN
fsr-3714	36	23	’s	’s	PART
fsr-3714	36	24	annual	annual	ADJ
fsr-3714	36	25	reports	report	NOUN
fsr-3714	36	26	of	of	ADP
fsr-3714	36	27	employee	employee	NOUN
fsr-3714	36	28	benefit	benefit	NOUN
fsr-3714	36	29	plans	plan	NOUN
fsr-3714	36	30	(	(	PUNCT
fsr-3714	36	31	form	form	NOUN
fsr-3714	36	32	5500	5500	NUM
fsr-3714	36	33	)	)	PUNCT
fsr-3714	36	34	.	.	PUNCT
fsr-3714	37	1	if	if	SCONJ
fsr-3714	37	2	the	the	DET
fsr-3714	37	3	form	form	NOUN
fsr-3714	37	4	5500	5500	NUM
fsr-3714	37	5	is	be	AUX
fsr-3714	37	6	not	not	PART
fsr-3714	37	7	available	available	ADJ
fsr-3714	37	8	,	,	PUNCT
fsr-3714	37	9	the	the	DET
fsr-3714	37	10	information	information	NOUN
fsr-3714	37	11	can	can	AUX
fsr-3714	37	12	be	be	AUX
fsr-3714	37	13	requested	request	VERB
fsr-3714	37	14	from	from	ADP
fsr-3714	37	15	the	the	DET
fsr-3714	37	16	summary	summary	NOUN
fsr-3714	37	17	annual	annual	ADJ
fsr-3714	37	18	report	report	NOUN
fsr-3714	37	19	available	available	ADJ
fsr-3714	37	20	from	from	ADP
fsr-3714	37	21	the	the	DET
fsr-3714	37	22	plan	plan	NOUN
fsr-3714	37	23	administrator	administrator	NOUN
fsr-3714	37	24	.	.	PUNCT
fsr-3714	38	1	in	in	ADP
fsr-3714	38	2	order	order	NOUN
fsr-3714	38	3	to	to	PART
fsr-3714	38	4	provide	provide	VERB
fsr-3714	38	5	more	more	ADJ
fsr-3714	38	6	uniform	uniform	ADJ
fsr-3714	38	7	2nd	2nd	ADJ
fsr-3714	38	8	economically	economically	ADV
fsr-3714	38	9	relevant	relevant	ADJ
fsr-3714	38	10	information	information	NOUN
fsr-3714	38	11	about	about	ADP
fsr-3714	38	12	the	the	DET
fsr-3714	38	13	funding	funding	NOUN
fsr-3714	38	14	status	status	NOUN
fsr-3714	38	15	of	of	ADP
fsr-3714	38	16	pensions	pension	NOUN
fsr-3714	38	17	,	,	PUNCT
fsr-3714	38	18	the	the	DET
fsr-3714	38	19	financial	financial	ADJ
fsr-3714	38	20	accounting	accounting	NOUN
fsr-3714	38	21	standards	standards	PROPN
fsr-3714	38	22	board	board	NOUN
fsr-3714	38	23	(	(	PUNCT
fsr-3714	38	24	fasb	fasb	PROPN
fsr-3714	38	25	)	)	PUNCT
fsr-3714	38	26	issued	issue	VERB
fsr-3714	38	27	statement	statement	NOUN
fsr-3714	38	28	#	#	SYM
fsr-3714	38	29	36	36	NUM
fsr-3714	38	30	in	in	ADP
fsr-3714	38	31	1980	1980	NUM
fsr-3714	38	32	,	,	PUNCT
fsr-3714	38	33	which	which	PRON
fsr-3714	38	34	required	require	VERB
fsr-3714	38	35	disclosure	disclosure	NOUN
fsr-3714	38	36	of	of	ADP
fsr-3714	38	37	the	the	DET
fsr-3714	38	38	accrued	accrue	VERB
fsr-3714	38	39	pension	pension	NOUN
fsr-3714	38	40	liability	liability	NOUN
fsr-3714	38	41	2nd	2nd	NOUN
fsr-3714	38	42	the	the	DET
fsr-3714	38	43	market	market	NOUN
fsr-3714	38	44	value	value	NOUN
fsr-3714	38	45	of	of	ADP
fsr-3714	38	46	plan	plan	NOUN
fsr-3714	38	47	assets	asset	NOUN
fsr-3714	38	48	2s	2s	NOUN
fsr-3714	38	49	2	2	NUM
fsr-3714	38	50	footnote	footnote	NOUN
fsr-3714	38	51	to	to	ADP
fsr-3714	38	52	the	the	DET
fsr-3714	38	53	balance	balance	NOUN
fsr-3714	38	54	sheet	sheet	NOUN
fsr-3714	38	55	.	.	PUNCT
fsr-3714	39	1	a	a	DET
fsr-3714	39	2	major	major	ADJ
fsr-3714	39	3	limitation	limitation	NOUN
fsr-3714	39	4	to	to	ADP
fsr-3714	39	5	fasb	fasb	NOUN
fsr-3714	39	6	36	36	NUM
fsr-3714	39	7	was	be	AUX
fsr-3714	39	8	that	that	SCONJ
fsr-3714	39	9	it	it	PRON
fsr-3714	39	10	did	do	AUX
fsr-3714	39	11	not	not	PART
fsr-3714	39	12	consider	consider	VERB
fsr-3714	39	13	future	future	ADJ
fsr-3714	39	14	salary	salary	NOUN
fsr-3714	39	15	2nd	2nd	ADJ
fsr-3714	39	16	benefit	benefit	NOUN
fsr-3714	39	17	increases	increase	NOUN
fsr-3714	39	18	in	in	ADP
fsr-3714	39	19	determining	determine	VERB
fsr-3714	39	20	the	the	DET
fsr-3714	39	21	present	present	ADJ
fsr-3714	39	22	value	value	NOUN
fsr-3714	39	23	of	of	ADP
fsr-3714	39	24	pension	pension	NOUN
fsr-3714	39	25	liabilities	liability	NOUN
fsr-3714	39	26	.	.	PUNCT
fsr-3714	40	1	also	also	ADV
fsr-3714	40	2	it	it	PRON
fsr-3714	40	3	allowed	allow	VERB
fsr-3714	40	4	the	the	DET
fsr-3714	40	5	use	use	NOUN
fsr-3714	40	6	of	of	ADP
fsr-3714	40	7	2	2	NUM
fsr-3714	40	8	wide	wide	ADJ
fsr-3714	40	9	range	range	NOUN
fsr-3714	40	10	of	of	ADP
fsr-3714	40	11	interest	interest	NOUN
fsr-3714	40	12	rates	rate	NOUN
fsr-3714	40	13	for	for	ADP
fsr-3714	40	14	this	this	DET
fsr-3714	40	15	calculation	calculation	NOUN
fsr-3714	40	16	.	.	PUNCT
fsr-3714	41	1	further	further	ADJ
fsr-3714	41	2	changes	change	NOUN
fsr-3714	41	3	in	in	ADP
fsr-3714	41	4	pension	pension	NOUN
fsr-3714	41	5	reporting	reporting	NOUN
fsr-3714	41	6	were	be	AUX
fsr-3714	41	7	the	the	DET
fsr-3714	41	8	result	result	NOUN
fsr-3714	41	9	of	of	ADP
fsr-3714	41	10	the	the	DET
fsr-3714	41	11	issuance	issuance	NOUN
fsr-3714	41	12	of	of	ADP
fsr-3714	41	13	fasb	fasb	PROPN
fsr-3714	41	14	statement	statement	NOUN
fsr-3714	41	15	#	#	SYM
fsr-3714	41	16	87	87	NUM
fsr-3714	41	17	in	in	ADP
fsr-3714	41	18	1985	1985	NUM
fsr-3714	41	19	,	,	PUNCT
fsr-3714	41	20	which	which	PRON
fsr-3714	41	21	required	require	VERB
fsr-3714	41	22	that	that	SCONJ
fsr-3714	41	23	the	the	DET
fsr-3714	41	24	underfunded	underfunded	ADJ
fsr-3714	41	25	liability	liability	NOUN
fsr-3714	41	26	2ppe2.r	2ppe2.r	NUM
fsr-3714	41	27	on	on	ADP
fsr-3714	41	28	the	the	DET
fsr-3714	41	29	balance	balance	NOUN
fsr-3714	41	30	sheet	sheet	NOUN
fsr-3714	41	31	.	.	PUNCT
fsr-3714	42	1	in	in	ADP
fsr-3714	42	2	addition	addition	NOUN
fsr-3714	42	3	it	it	PRON
fsr-3714	42	4	required	require	VERB
fsr-3714	42	5	2	2	NUM
fsr-3714	42	6	footnote	footnote	NOUN
fsr-3714	42	7	disclosing	disclose	VERB
fsr-3714	42	8	the	the	DET
fsr-3714	42	9	pension	pension	NOUN
fsr-3714	42	10	liability	liability	NOUN
fsr-3714	42	11	with	with	ADP
fsr-3714	42	12	2nd	2nd	NOUN
fsr-3714	42	13	without	without	ADP
fsr-3714	42	14	consideration	consideration	NOUN
fsr-3714	42	15	for	for	ADP
fsr-3714	42	16	projected	project	VERB
fsr-3714	42	17	salary	salary	NOUN
fsr-3714	42	18	increases	increase	NOUN
fsr-3714	42	19	.	.	PUNCT
fsr-3714	43	1	fasb	fasb	PROPN
fsr-3714	43	2	87	87	NUM
fsr-3714	43	3	also	also	ADV
fsr-3714	43	4	reduced	reduce	VERB
fsr-3714	43	5	the	the	DET
fsr-3714	43	6	flexibility	flexibility	NOUN
fsr-3714	43	7	of	of	ADP
fsr-3714	43	8	the	the	DET
fsr-3714	43	9	plan	plan	NOUN
fsr-3714	43	10	sponsor	sponsor	NOUN
fsr-3714	43	11	in	in	ADP
fsr-3714	43	12	choosing	choose	VERB
fsr-3714	43	13	discount	discount	NOUN
fsr-3714	43	14	rates	rate	NOUN
fsr-3714	43	15	for	for	ADP
fsr-3714	43	16	valuation	valuation	NOUN
fsr-3714	43	17	of	of	ADP
fsr-3714	43	18	plan	plan	NOUN
fsr-3714	43	19	liabilities	liability	NOUN
fsr-3714	43	20	.	.	PUNCT
fsr-3714	44	1	funding	funding	NOUN
fsr-3714	44	2	policies	policy	NOUN
fsr-3714	44	3	up	up	ADP
fsr-3714	44	4	until	until	ADP
fsr-3714	44	5	the	the	DET
fsr-3714	44	6	enactment	enactment	NOUN
fsr-3714	44	7	of	of	ADP
fsr-3714	44	8	erisa	erisa	NOUN
fsr-3714	44	9	,	,	PUNCT
fsr-3714	44	10	defined	define	VERB
fsr-3714	44	11	benefit	benefit	NOUN
fsr-3714	44	12	plan	plan	NOUN
fsr-3714	44	13	participants	participant	NOUN
fsr-3714	44	14	were	be	AUX
fsr-3714	44	15	at	at	ADP
fsr-3714	44	16	risk	risk	NOUN
fsr-3714	44	17	for	for	ADP
fsr-3714	44	18	virtually	virtually	ADV
fsr-3714	44	19	the	the	DET
fsr-3714	44	20	entire	entire	ADJ
fsr-3714	44	21	amount	amount	NOUN
fsr-3714	44	22	of	of	ADP
fsr-3714	44	23	the	the	DET
fsr-3714	44	24	promised	promise	VERB
fsr-3714	44	25	retirement	retirement	NOUN
fsr-3714	44	26	income	income	NOUN
fsr-3714	44	27	from	from	ADP
fsr-3714	44	28	the	the	DET
fsr-3714	44	29	plan	plan	NOUN
fsr-3714	44	30	because	because	SCONJ
fsr-3714	44	31	there	there	PRON
fsr-3714	44	32	were	be	VERB
fsr-3714	44	33	no	no	DET
fsr-3714	44	34	regulations	regulation	NOUN
fsr-3714	44	35	mandating	mandate	VERB
fsr-3714	44	36	corporate	corporate	ADJ
fsr-3714	44	37	funding	funding	NOUN
fsr-3714	44	38	,	,	PUNCT
fsr-3714	44	39	nor	nor	CCONJ
fsr-3714	44	40	were	be	AUX
fsr-3714	44	41	there	there	PRON
fsr-3714	44	42	regulations	regulation	NOUN
fsr-3714	44	43	for	for	ADP
fsr-3714	44	44	requiring	require	VERB
fsr-3714	44	45	disclosure	disclosure	NOUN
fsr-3714	44	46	of	of	ADP
fsr-3714	44	47	the	the	DET
fsr-3714	44	48	funding	funding	NOUN
fsr-3714	44	49	level	level	NOUN
fsr-3714	44	50	of	of	ADP
fsr-3714	44	51	the	the	DET
fsr-3714	44	52	plan	plan	NOUN
fsr-3714	44	53	.	.	PUNCT
fsr-3714	45	1	however	however	ADV
fsr-3714	45	2	,	,	PUNCT
fsr-3714	45	3	2s	2s	PROPN
fsr-3714	45	4	warshawsky	warshawsky	X
fsr-3714	45	5	(	(	PUNCT
fsr-3714	45	6	1989	1989	NUM
fsr-3714	45	7	)	)	PUNCT
fsr-3714	45	8	points	point	VERB
fsr-3714	45	9	out	out	ADP
fsr-3714	45	10	,	,	PUNCT
fsr-3714	45	11	despite	despite	SCONJ
fsr-3714	45	12	the	the	DET
fsr-3714	45	13	funding	funding	NOUN
fsr-3714	45	14	requirements	requirement	NOUN
fsr-3714	45	15	of	of	ADP
fsr-3714	45	16	erisa	erisa	NOUN
fsr-3714	45	17	,	,	PUNCT
fsr-3714	45	18	the	the	DET
fsr-3714	45	19	plan	plan	NOUN
fsr-3714	45	20	sponsors	sponsor	NOUN
fsr-3714	45	21	still	still	ADV
fsr-3714	45	22	retain	retain	VERB
fsr-3714	45	23	considerable	considerable	ADJ
fsr-3714	45	24	flexibility	flexibility	NOUN
fsr-3714	45	25	in	in	ADP
fsr-3714	45	26	determining	determine	VERB
fsr-3714	45	27	the	the	DET
fsr-3714	45	28	amount	amount	NOUN
fsr-3714	45	29	of	of	ADP
fsr-3714	45	30	their	their	PRON
fsr-3714	45	31	annual	annual	ADJ
fsr-3714	45	32	contributions	contribution	NOUN
fsr-3714	45	33	to	to	ADP
fsr-3714	45	34	their	their	PRON
fsr-3714	45	35	pension	pension	NOUN
fsr-3714	45	36	plans	plan	NOUN
fsr-3714	45	37	.	.	PUNCT
fsr-3714	46	1	whether	whether	SCONJ
fsr-3714	46	2	the	the	DET
fsr-3714	46	3	pension	pension	NOUN
fsr-3714	46	4	is	be	AUX
fsr-3714	46	5	overfunded	overfunde	VERB
fsr-3714	46	6	,	,	PUNCT
fsr-3714	46	7	fully	fully	ADV
fsr-3714	46	8	134	134	NUM
fsr-3714	46	9	financial	financial	ADJ
fsr-3714	46	10	services	service	NOUN
fsr-3714	46	11	review	review	NOUN
fsr-3714	46	12	,	,	PUNCT
fsr-3714	46	13	2(2	2(2	NUM
fsr-3714	46	14	)	)	PUNCT
fsr-3714	46	15	1993	1993	NUM
fsr-3714	46	16	funded	fund	VERB
fsr-3714	46	17	,	,	PUNCT
fsr-3714	46	18	or	or	CCONJ
fsr-3714	46	19	underfunded	underfunded	ADJ
fsr-3714	46	20	depends	depend	VERB
fsr-3714	46	21	not	not	PART
fsr-3714	46	22	only	only	ADV
fsr-3714	46	23	on	on	ADP
fsr-3714	46	24	the	the	DET
fsr-3714	46	25	financial	financial	ADJ
fsr-3714	46	26	health	health	NOUN
fsr-3714	46	27	of	of	ADP
fsr-3714	46	28	the	the	DET
fsr-3714	46	29	sponsor	sponsor	NOUN
fsr-3714	46	30	,	,	PUNCT
fsr-3714	46	31	but	but	CCONJ
fsr-3714	46	32	also	also	ADV
fsr-3714	46	33	on	on	ADP
fsr-3714	46	34	the	the	DET
fsr-3714	46	35	sponsor	sponsor	NOUN
fsr-3714	46	36	’s	’s	PART
fsr-3714	46	37	policy	policy	NOUN
fsr-3714	46	38	toward	toward	ADP
fsr-3714	46	39	funding	fund	VERB
fsr-3714	46	40	pension	pension	NOUN
fsr-3714	46	41	benefits	benefit	NOUN
fsr-3714	46	42	within	within	ADP
fsr-3714	46	43	the	the	DET
fsr-3714	46	44	maximum	maximum	ADJ
fsr-3714	46	45	/	/	SYM
fsr-3714	46	46	minimum	minimum	ADJ
fsr-3714	46	47	corridor	corridor	NOUN
fsr-3714	46	48	established	establish	VERB
fsr-3714	46	49	by	by	ADP
fsr-3714	46	50	the	the	DET
fsr-3714	46	51	plan	plan	NOUN
fsr-3714	46	52	’s	’s	PART
fsr-3714	46	53	actuary	actuary	NOUN
fsr-3714	46	54	.	.	PUNCT
fsr-3714	47	1	at	at	ADP
fsr-3714	47	2	this	this	DET
fsr-3714	47	3	point	point	NOUN
fsr-3714	47	4	a	a	DET
fsr-3714	47	5	review	review	NOUN
fsr-3714	47	6	of	of	ADP
fsr-3714	47	7	the	the	DET
fsr-3714	47	8	theory	theory	NOUN
fsr-3714	47	9	of	of	ADP
fsr-3714	47	10	funding	funding	NOUN
fsr-3714	47	11	defined	define	VERB
fsr-3714	47	12	benefit	benefit	NOUN
fsr-3714	47	13	pension	pension	NOUN
fsr-3714	47	14	plans	plan	NOUN
fsr-3714	47	15	will	will	AUX
fsr-3714	47	16	illustrate	illustrate	VERB
fsr-3714	47	17	the	the	DET
fsr-3714	47	18	sources	source	NOUN
fsr-3714	47	19	of	of	ADP
fsr-3714	47	20	funding	fund	VERB
fsr-3714	47	21	risk	risk	NOUN
fsr-3714	47	22	to	to	ADP
fsr-3714	47	23	the	the	DET
fsr-3714	47	24	plan	plan	NOUN
fsr-3714	47	25	participant	participant	NOUN
fsr-3714	47	26	.	.	PUNCT
fsr-3714	48	1	sharpe	sharpe	PROPN
fsr-3714	48	2	(	(	PUNCT
fsr-3714	48	3	1976	1976	NUM
fsr-3714	48	4	)	)	PUNCT
fsr-3714	48	5	established	establish	VERB
fsr-3714	48	6	that	that	DET
fsr-3714	48	7	corporate	corporate	ADJ
fsr-3714	48	8	policy	policy	NOUN
fsr-3714	48	9	on	on	ADP
fsr-3714	48	10	the	the	DET
fsr-3714	48	11	funding	funding	NOUN
fsr-3714	48	12	level	level	NOUN
fsr-3714	48	13	of	of	ADP
fsr-3714	48	14	a	a	DET
fsr-3714	48	15	pension	pension	NOUN
fsr-3714	48	16	may	may	AUX
fsr-3714	48	17	not	not	PART
fsr-3714	48	18	matter	matter	VERB
fsr-3714	48	19	,	,	PUNCT
fsr-3714	48	20	if	if	SCONJ
fsr-3714	48	21	the	the	DET
fsr-3714	48	22	corporation	corporation	NOUN
fsr-3714	48	23	is	be	AUX
fsr-3714	48	24	required	require	VERB
fsr-3714	48	25	to	to	PART
fsr-3714	48	26	insure	insure	VERB
fsr-3714	48	27	the	the	DET
fsr-3714	48	28	plan	plan	NOUN
fsr-3714	48	29	’s	’s	PART
fsr-3714	48	30	promises	promise	NOUN
fsr-3714	48	31	.	.	PUNCT
fsr-3714	49	1	treynor	treynor	NOUN
fsr-3714	49	2	(	(	PUNCT
fsr-3714	49	3	1977	1977	NUM
fsr-3714	49	4	)	)	PUNCT
fsr-3714	49	5	observed	observe	VERB
fsr-3714	49	6	that	that	SCONJ
fsr-3714	49	7	lacking	lack	VERB
fsr-3714	49	8	insurance	insurance	NOUN
fsr-3714	49	9	company	company	NOUN
fsr-3714	49	10	willingness	willingness	NOUN
fsr-3714	49	11	to	to	PART
fsr-3714	49	12	provide	provide	VERB
fsr-3714	49	13	the	the	DET
fsr-3714	49	14	requisite	requisite	ADJ
fsr-3714	49	15	coverage	coverage	NOUN
fsr-3714	49	16	,	,	PUNCT
fsr-3714	49	17	the	the	DET
fsr-3714	49	18	pension	pension	NOUN
fsr-3714	49	19	benefit	benefit	NOUN
fsr-3714	49	20	guaranty	guaranty	NOUN
fsr-3714	49	21	corporation	corporation	NOUN
fsr-3714	49	22	(	(	PUNCT
fsr-3714	49	23	pbgc	pbgc	X
fsr-3714	49	24	)	)	PUNCT
fsr-3714	49	25	will	will	AUX
fsr-3714	49	26	become	become	VERB
fsr-3714	49	27	the	the	DET
fsr-3714	49	28	insurer	insurer	NOUN
fsr-3714	49	29	of	of	ADP
fsr-3714	49	30	benefit	benefit	NOUN
fsr-3714	49	31	promises	promise	NOUN
fsr-3714	49	32	.	.	PUNCT
fsr-3714	50	1	the	the	DET
fsr-3714	50	2	result	result	NOUN
fsr-3714	50	3	is	be	AUX
fsr-3714	50	4	that	that	SCONJ
fsr-3714	50	5	“	"	PUNCT
fsr-3714	50	6	.	.	PUNCT
fsr-3714	50	7	.	.	PUNCT
fsr-3714	50	8	.	.	PUNCT
fsr-3714	51	1	it	it	PRON
fsr-3714	51	2	still	still	ADV
fsr-3714	51	3	pays	pay	VERB
fsr-3714	51	4	the	the	DET
fsr-3714	51	5	employer	employer	NOUN
fsr-3714	51	6	to	to	PART
fsr-3714	51	7	make	make	VERB
fsr-3714	51	8	overgenerous	overgenerous	ADJ
fsr-3714	51	9	pension	pension	NOUN
fsr-3714	51	10	promises”(p	promises”(p	NOUN
fsr-3714	51	11	.	.	PUNCT
fsr-3714	51	12	636	636	NUM
fsr-3714	51	13	)	)	PUNCT
fsr-3714	51	14	.	.	PUNCT
fsr-3714	52	1	this	this	PRON
fsr-3714	52	2	is	be	AUX
fsr-3714	52	3	done	do	VERB
fsr-3714	52	4	without	without	ADP
fsr-3714	52	5	regard	regard	NOUN
fsr-3714	52	6	for	for	ADP
fsr-3714	52	7	the	the	DET
fsr-3714	52	8	ability	ability	NOUN
fsr-3714	52	9	to	to	PART
fsr-3714	52	10	deliver	deliver	VERB
fsr-3714	52	11	on	on	ADP
fsr-3714	52	12	these	these	DET
fsr-3714	52	13	promises	promise	NOUN
fsr-3714	52	14	.	.	PUNCT
fsr-3714	53	1	the	the	DET
fsr-3714	53	2	theory	theory	NOUN
fsr-3714	53	3	established	establish	VERB
fsr-3714	53	4	by	by	ADP
fsr-3714	53	5	sharpe	sharpe	PROPN
fsr-3714	53	6	(	(	PUNCT
fsr-3714	53	7	1976	1976	NUM
fsr-3714	53	8	)	)	PUNCT
fsr-3714	53	9	derives	derive	VERB
fsr-3714	53	10	from	from	ADP
fsr-3714	53	11	a	a	DET
fsr-3714	53	12	world	world	NOUN
fsr-3714	53	13	with	with	ADP
fsr-3714	53	14	no	no	DET
fsr-3714	53	15	taxation	taxation	NOUN
fsr-3714	53	16	.	.	PUNCT
fsr-3714	54	1	the	the	DET
fsr-3714	54	2	tax	tax	NOUN
fsr-3714	54	3	motivations	motivation	NOUN
fsr-3714	54	4	for	for	ADP
fsr-3714	54	5	fully	fully	ADV
fsr-3714	54	6	funding	funding	NOUN
fsr-3714	54	7	include	include	VERB
fsr-3714	54	8	(	(	PUNCT
fsr-3714	54	9	1	1	X
fsr-3714	54	10	)	)	PUNCT
fsr-3714	54	11	the	the	DET
fsr-3714	54	12	contribution	contribution	NOUN
fsr-3714	54	13	to	to	ADP
fsr-3714	54	14	the	the	DET
fsr-3714	54	15	plan	plan	NOUN
fsr-3714	54	16	,	,	PUNCT
fsr-3714	54	17	up	up	ADP
fsr-3714	54	18	to	to	ADP
fsr-3714	54	19	the	the	DET
fsr-3714	54	20	maximum	maximum	ADJ
fsr-3714	54	21	allowable	allowable	ADJ
fsr-3714	54	22	contribution	contribution	NOUN
fsr-3714	54	23	,	,	PUNCT
fsr-3714	54	24	is	be	AUX
fsr-3714	54	25	a	a	DET
fsr-3714	54	26	tax	tax	NOUN
fsr-3714	54	27	deductible	deductible	ADJ
fsr-3714	54	28	business	business	NOUN
fsr-3714	54	29	expense	expense	NOUN
fsr-3714	54	30	,	,	PUNCT
fsr-3714	54	31	thus	thus	ADV
fsr-3714	54	32	requiring	require	VERB
fsr-3714	54	33	governmental	governmental	ADJ
fsr-3714	54	34	taxing	tax	VERB
fsr-3714	54	35	authorities	authority	NOUN
fsr-3714	54	36	to	to	PART
fsr-3714	54	37	bear	bear	VERB
fsr-3714	54	38	part	part	NOUN
fsr-3714	54	39	of	of	ADP
fsr-3714	54	40	the	the	DET
fsr-3714	54	41	cost	cost	NOUN
fsr-3714	54	42	of	of	ADP
fsr-3714	54	43	the	the	DET
fsr-3714	54	44	pension	pension	NOUN
fsr-3714	54	45	contribution	contribution	NOUN
fsr-3714	54	46	,	,	PUNCT
fsr-3714	54	47	(	(	PUNCT
fsr-3714	54	48	2	2	X
fsr-3714	54	49	)	)	PUNCT
fsr-3714	54	50	the	the	DET
fsr-3714	54	51	amount	amount	NOUN
fsr-3714	54	52	in	in	ADP
fsr-3714	54	53	the	the	DET
fsr-3714	54	54	pension	pension	NOUN
fsr-3714	54	55	plan	plan	NOUN
fsr-3714	54	56	grows	grow	VERB
fsr-3714	54	57	at	at	ADP
fsr-3714	54	58	a	a	DET
fsr-3714	54	59	non	non	ADJ
fsr-3714	54	60	-	-	ADJ
fsr-3714	54	61	taxed	tax	VERB
fsr-3714	54	62	rate	rate	NOUN
fsr-3714	54	63	to	to	ADP
fsr-3714	54	64	the	the	DET
fsr-3714	54	65	corporation	corporation	NOUN
fsr-3714	54	66	,	,	PUNCT
fsr-3714	54	67	thus	thus	ADV
fsr-3714	54	68	denying	deny	VERB
fsr-3714	54	69	taxing	tax	VERB
fsr-3714	54	70	authorities	authority	NOUN
fsr-3714	54	71	revenue	revenue	NOUN
fsr-3714	54	72	on	on	ADP
fsr-3714	54	73	what	what	PRON
fsr-3714	54	74	otherwise	otherwise	ADV
fsr-3714	54	75	would	would	AUX
fsr-3714	54	76	be	be	AUX
fsr-3714	54	77	considered	consider	VERB
fsr-3714	54	78	corporate	corporate	ADJ
fsr-3714	54	79	assets	asset	NOUN
fsr-3714	54	80	,	,	PUNCT
fsr-3714	54	81	and	and	CCONJ
fsr-3714	54	82	(	(	PUNCT
fsr-3714	54	83	3	3	X
fsr-3714	54	84	)	)	PUNCT
fsr-3714	54	85	the	the	DET
fsr-3714	54	86	current	current	ADJ
fsr-3714	54	87	earnings	earning	NOUN
fsr-3714	54	88	on	on	ADP
fsr-3714	54	89	pension	pension	NOUN
fsr-3714	54	90	plan	plan	NOUN
fsr-3714	54	91	assets	asset	NOUN
fsr-3714	54	92	represent	represent	AUX
fsr-3714	54	93	saved	save	VERB
fsr-3714	54	94	future	future	ADJ
fsr-3714	54	95	contributions	contribution	NOUN
fsr-3714	54	96	by	by	ADP
fsr-3714	54	97	the	the	DET
fsr-3714	54	98	corporation	corporation	NOUN
fsr-3714	54	99	.	.	PUNCT
fsr-3714	55	1	black	black	ADJ
fsr-3714	55	2	(	(	PUNCT
fsr-3714	55	3	1980	1980	NUM
fsr-3714	55	4	)	)	PUNCT
fsr-3714	55	5	and	and	CCONJ
fsr-3714	55	6	tepper	tepper	PROPN
fsr-3714	55	7	(	(	PUNCT
fsr-3714	55	8	198	198	NUM
fsr-3714	55	9	1	1	NUM
fsr-3714	55	10	)	)	PUNCT
fsr-3714	55	11	independently	independently	ADV
fsr-3714	55	12	establish	establish	VERB
fsr-3714	55	13	that	that	SCONJ
fsr-3714	55	14	corporations	corporation	NOUN
fsr-3714	55	15	should	should	AUX
fsr-3714	55	16	take	take	VERB
fsr-3714	55	17	advantage	advantage	NOUN
fsr-3714	55	18	of	of	ADP
fsr-3714	55	19	the	the	DET
fsr-3714	55	20	tax	tax	NOUN
fsr-3714	55	21	laws	law	NOUN
fsr-3714	55	22	by	by	ADP
fsr-3714	55	23	fully	fully	ADV
fsr-3714	55	24	funding	fund	VERB
fsr-3714	55	25	their	their	PRON
fsr-3714	55	26	defined	define	VERB
fsr-3714	55	27	benefit	benefit	NOUN
fsr-3714	55	28	pension	pension	NOUN
fsr-3714	55	29	plans	plan	NOUN
fsr-3714	55	30	and	and	CCONJ
fsr-3714	55	31	investing	invest	VERB
fsr-3714	55	32	the	the	DET
fsr-3714	55	33	pension	pension	NOUN
fsr-3714	55	34	fund	fund	NOUN
fsr-3714	55	35	’s	’s	PART
fsr-3714	55	36	assets	asset	NOUN
fsr-3714	55	37	in	in	ADP
fsr-3714	55	38	bonds	bond	NOUN
fsr-3714	55	39	or	or	CCONJ
fsr-3714	55	40	other	other	ADJ
fsr-3714	55	41	fixed	fix	VERB
fsr-3714	55	42	dollar	dollar	NOUN
fsr-3714	55	43	investments	investment	NOUN
fsr-3714	55	44	.	.	PUNCT
fsr-3714	56	1	francis	francis	PROPN
fsr-3714	56	2	and	and	CCONJ
fsr-3714	56	3	reiter	reiter	PROPN
fsr-3714	56	4	(	(	PUNCT
fsr-3714	56	5	1987	1987	NUM
fsr-3714	56	6	)	)	PUNCT
fsr-3714	56	7	conclude	conclude	VERB
fsr-3714	56	8	that	that	SCONJ
fsr-3714	56	9	overfunding	overfunding	NOUN
fsr-3714	56	10	of	of	ADP
fsr-3714	56	11	pensions	pension	NOUN
fsr-3714	56	12	is	be	AUX
fsr-3714	56	13	motivated	motivate	VERB
fsr-3714	56	14	by	by	ADP
fsr-3714	56	15	tax	tax	NOUN
fsr-3714	56	16	benefits	benefit	NOUN
fsr-3714	56	17	and	and	CCONJ
fsr-3714	56	18	the	the	DET
fsr-3714	56	19	desire	desire	NOUN
fsr-3714	56	20	to	to	PART
fsr-3714	56	21	store	store	VERB
fsr-3714	56	22	financial	financial	ADJ
fsr-3714	56	23	slack	slack	NOUN
fsr-3714	56	24	,	,	PUNCT
fsr-3714	56	25	while	while	SCONJ
fsr-3714	56	26	underfunding	underfunding	NOUN
fsr-3714	56	27	is	be	AUX
fsr-3714	56	28	driven	drive	VERB
fsr-3714	56	29	by	by	ADP
fsr-3714	56	30	the	the	DET
fsr-3714	56	31	desire	desire	NOUN
fsr-3714	56	32	to	to	PART
fsr-3714	56	33	reduce	reduce	VERB
fsr-3714	56	34	debt	debt	NOUN
fsr-3714	56	35	costs	cost	NOUN
fsr-3714	56	36	through	through	ADP
fsr-3714	56	37	internal	internal	ADJ
fsr-3714	56	38	borrowing	borrowing	NOUN
fsr-3714	56	39	.	.	PUNCT
fsr-3714	57	1	malley	malley	PROPN
fsr-3714	57	2	and	and	CCONJ
fsr-3714	57	3	jayson	jayson	PROPN
fsr-3714	57	4	(	(	PUNCT
fsr-3714	57	5	1986	1986	NUM
fsr-3714	57	6	)	)	PUNCT
fsr-3714	57	7	state	state	NOUN
fsr-3714	57	8	that	that	SCONJ
fsr-3714	57	9	the	the	DET
fsr-3714	57	10	funding	funding	NOUN
fsr-3714	57	11	decision	decision	NOUN
fsr-3714	57	12	is	be	AUX
fsr-3714	57	13	influenced	influence	VERB
fsr-3714	57	14	by	by	ADP
fsr-3714	57	15	the	the	DET
fsr-3714	57	16	sponsors	sponsor	NOUN
fsr-3714	57	17	current	current	ADJ
fsr-3714	57	18	financial	financial	ADJ
fsr-3714	57	19	position	position	NOUN
fsr-3714	57	20	and	and	CCONJ
fsr-3714	57	21	investment	investment	NOUN
fsr-3714	57	22	opportunities	opportunity	NOUN
fsr-3714	57	23	.	.	PUNCT
fsr-3714	58	1	bulow	bulow	PROPN
fsr-3714	58	2	(	(	PUNCT
fsr-3714	58	3	1992	1992	NUM
fsr-3714	58	4	)	)	PUNCT
fsr-3714	58	5	notes	note	VERB
fsr-3714	58	6	that	that	SCONJ
fsr-3714	58	7	large	large	ADJ
fsr-3714	58	8	underfunded	underfunded	ADJ
fsr-3714	58	9	liabilities	liability	NOUN
fsr-3714	58	10	are	be	AUX
fsr-3714	58	11	much	much	ADV
fsr-3714	58	12	more	more	ADV
fsr-3714	58	13	common	common	ADJ
fsr-3714	58	14	in	in	ADP
fsr-3714	58	15	union	union	NOUN
fsr-3714	58	16	defined	define	VERB
fsr-3714	58	17	benefit	benefit	NOUN
fsr-3714	58	18	pension	pension	NOUN
fsr-3714	58	19	plans	plan	NOUN
fsr-3714	58	20	.	.	PUNCT
fsr-3714	59	1	ippolito	ippolito	PROPN
fsr-3714	59	2	(	(	PUNCT
fsr-3714	59	3	1985a	1985a	NUM
fsr-3714	59	4	)	)	PUNCT
fsr-3714	59	5	finds	find	VERB
fsr-3714	59	6	that	that	SCONJ
fsr-3714	59	7	this	this	DET
fsr-3714	59	8	practice	practice	NOUN
fsr-3714	59	9	turns	turn	VERB
fsr-3714	59	10	workers	worker	NOUN
fsr-3714	59	11	into	into	ADP
fsr-3714	59	12	bondholders	bondholder	NOUN
fsr-3714	59	13	of	of	ADP
fsr-3714	59	14	the	the	DET
fsr-3714	59	15	firm	firm	NOUN
fsr-3714	59	16	,	,	PUNCT
fsr-3714	59	17	a	a	DET
fsr-3714	59	18	behavior	behavior	NOUN
fsr-3714	59	19	which	which	PRON
fsr-3714	59	20	further	far	ADV
fsr-3714	59	21	binds	bind	VERB
fsr-3714	59	22	the	the	DET
fsr-3714	59	23	worker	worker	NOUN
fsr-3714	59	24	to	to	ADP
fsr-3714	59	25	the	the	DET
fsr-3714	59	26	sponsor	sponsor	NOUN
fsr-3714	59	27	.	.	PUNCT
fsr-3714	60	1	friedman	friedman	PROPN
fsr-3714	60	2	(	(	PUNCT
fsr-3714	60	3	1983	1983	NUM
fsr-3714	60	4	)	)	PUNCT
fsr-3714	60	5	believes	believe	VERB
fsr-3714	60	6	that	that	SCONJ
fsr-3714	60	7	firms	firm	NOUN
fsr-3714	60	8	time	time	VERB
fsr-3714	60	9	their	their	PRON
fsr-3714	60	10	pension	pension	NOUN
fsr-3714	60	11	contributions	contribution	NOUN
fsr-3714	60	12	to	to	ADP
fsr-3714	60	13	smooth	smooth	ADJ
fsr-3714	60	14	earnings	earning	NOUN
fsr-3714	60	15	.	.	PUNCT
fsr-3714	61	1	however	however	ADV
fsr-3714	61	2	,	,	PUNCT
fsr-3714	61	3	some	some	DET
fsr-3714	61	4	firms	firm	NOUN
fsr-3714	61	5	take	take	VERB
fsr-3714	61	6	advantage	advantage	NOUN
fsr-3714	61	7	of	of	ADP
fsr-3714	61	8	the	the	DET
fsr-3714	61	9	pension	pension	NOUN
fsr-3714	61	10	funding	funding	NOUN
fsr-3714	61	11	laws	law	NOUN
fsr-3714	61	12	to	to	PART
fsr-3714	61	13	minimize	minimize	VERB
fsr-3714	61	14	their	their	PRON
fsr-3714	61	15	investment	investment	NOUN
fsr-3714	61	16	in	in	ADP
fsr-3714	61	17	their	their	PRON
fsr-3714	61	18	pension	pension	NOUN
fsr-3714	61	19	plans	plan	NOUN
fsr-3714	61	20	so	so	SCONJ
fsr-3714	61	21	as	as	SCONJ
fsr-3714	61	22	to	to	PART
fsr-3714	61	23	maximize	maximize	VERB
fsr-3714	61	24	their	their	PRON
fsr-3714	61	25	reported	report	VERB
fsr-3714	61	26	earnings	earning	NOUN
fsr-3714	61	27	and/or	and/or	CCONJ
fsr-3714	61	28	use	use	NOUN
fsr-3714	61	29	of	of	ADP
fsr-3714	61	30	cash	cash	NOUN
fsr-3714	61	31	generated	generate	VERB
fsr-3714	61	32	from	from	ADP
fsr-3714	61	33	operations	operation	NOUN
fsr-3714	61	34	that	that	PRON
fsr-3714	61	35	would	would	AUX
fsr-3714	61	36	have	have	AUX
fsr-3714	61	37	been	be	AUX
fsr-3714	61	38	channeled	channel	VERB
fsr-3714	61	39	into	into	ADP
fsr-3714	61	40	the	the	DET
fsr-3714	61	41	pension	pension	NOUN
fsr-3714	61	42	plan	plan	NOUN
fsr-3714	61	43	.	.	PUNCT
fsr-3714	62	1	this	this	PRON
fsr-3714	62	2	is	be	AUX
fsr-3714	62	3	due	due	ADJ
fsr-3714	62	4	to	to	ADP
fsr-3714	62	5	the	the	DET
fsr-3714	62	6	fact	fact	NOUN
fsr-3714	62	7	that	that	SCONJ
fsr-3714	62	8	the	the	DET
fsr-3714	62	9	smaller	small	ADJ
fsr-3714	62	10	amount	amount	NOUN
fsr-3714	62	11	that	that	PRON
fsr-3714	62	12	goes	go	VERB
fsr-3714	62	13	into	into	ADP
fsr-3714	62	14	the	the	DET
fsr-3714	62	15	pension	pension	NOUN
fsr-3714	62	16	plan	plan	NOUN
fsr-3714	62	17	,	,	PUNCT
fsr-3714	62	18	the	the	PRON
fsr-3714	62	19	lower	low	ADJ
fsr-3714	62	20	the	the	DET
fsr-3714	62	21	charge	charge	NOUN
fsr-3714	62	22	against	against	ADP
fsr-3714	62	23	earnings	earning	NOUN
fsr-3714	62	24	for	for	ADP
fsr-3714	62	25	that	that	DET
fsr-3714	62	26	period	period	NOUN
fsr-3714	62	27	and	and	CCONJ
fsr-3714	62	28	the	the	PRON
fsr-3714	62	29	lower	low	ADJ
fsr-3714	62	30	the	the	DET
fsr-3714	62	31	cash	cash	NOUN
fsr-3714	62	32	drain	drain	NOUN
fsr-3714	62	33	.	.	PUNCT
fsr-3714	63	1	therefore	therefore	ADV
fsr-3714	63	2	,	,	PUNCT
fsr-3714	63	3	this	this	PRON
fsr-3714	63	4	provides	provide	VERB
fsr-3714	63	5	an	an	DET
fsr-3714	63	6	incentive	incentive	NOUN
fsr-3714	63	7	to	to	PART
fsr-3714	63	8	minimize	minimize	VERB
fsr-3714	63	9	the	the	DET
fsr-3714	63	10	pension	pension	NOUN
fsr-3714	63	11	contribution	contribution	NOUN
fsr-3714	63	12	when	when	SCONJ
fsr-3714	63	13	earnings	earning	NOUN
fsr-3714	63	14	are	be	AUX
fsr-3714	63	15	low	low	ADJ
fsr-3714	63	16	or	or	CCONJ
fsr-3714	63	17	cash	cash	NOUN
fsr-3714	63	18	is	be	AUX
fsr-3714	63	19	short	short	ADJ
fsr-3714	63	20	.	.	PUNCT
fsr-3714	64	1	for	for	ADP
fsr-3714	64	2	example	example	NOUN
fsr-3714	64	3	,	,	PUNCT
fsr-3714	64	4	lockhart	lockhart	PROPN
fsr-3714	64	5	(	(	PUNCT
fsr-3714	64	6	1992	1992	NUM
fsr-3714	64	7	)	)	PUNCT
fsr-3714	64	8	points	point	VERB
fsr-3714	64	9	out	out	ADP
fsr-3714	64	10	that	that	SCONJ
fsr-3714	64	11	twa	twa	PROPN
fsr-3714	64	12	never	never	ADV
fsr-3714	64	13	asked	ask	VERB
fsr-3714	64	14	for	for	ADP
fsr-3714	64	15	a	a	DET
fsr-3714	64	16	waiver	waiver	NOUN
fsr-3714	64	17	of	of	ADP
fsr-3714	64	18	funding	funding	NOUN
fsr-3714	64	19	,	,	PUNCT
fsr-3714	64	20	never	never	ADV
fsr-3714	64	21	missed	miss	VERB
fsr-3714	64	22	a	a	DET
fsr-3714	64	23	payment	payment	NOUN
fsr-3714	64	24	and	and	CCONJ
fsr-3714	64	25	always	always	ADV
fsr-3714	64	26	made	make	VERB
fsr-3714	64	27	at	at	ADP
fsr-3714	64	28	least	least	ADJ
fsr-3714	64	29	the	the	DET
fsr-3714	64	30	minimum	minimum	ADJ
fsr-3714	64	31	necessary	necessary	ADJ
fsr-3714	64	32	contribution	contribution	NOUN
fsr-3714	64	33	,	,	PUNCT
fsr-3714	64	34	yet	yet	CCONJ
fsr-3714	64	35	at	at	ADP
fsr-3714	64	36	year	year	NOUN
fsr-3714	64	37	end	end	NOUN
fsr-3714	64	38	1991	1991	NUM
fsr-3714	64	39	it	it	PRON
fsr-3714	64	40	was	be	AUX
fsr-3714	64	41	$	$	SYM
fsr-3714	64	42	900	900	NUM
fsr-3714	64	43	million	million	NUM
fsr-3714	64	44	underfunded	underfunded	ADJ
fsr-3714	64	45	.	.	PUNCT
fsr-3714	65	1	the	the	DET
fsr-3714	65	2	risks	risk	NOUN
fsr-3714	65	3	of	of	ADP
fsr-3714	65	4	pension	pension	NOUN
fsr-3714	65	5	plans	plan	NOUN
fsr-3714	65	6	135	135	NUM
fsr-3714	65	7	this	this	DET
fsr-3714	65	8	method	method	NOUN
fsr-3714	65	9	of	of	ADP
fsr-3714	65	10	underfunding	underfunding	NOUN
fsr-3714	65	11	essentially	essentially	ADV
fsr-3714	65	12	makes	make	VERB
fsr-3714	65	13	the	the	DET
fsr-3714	65	14	firm	firm	NOUN
fsr-3714	65	15	a	a	DET
fsr-3714	65	16	low	low	ADJ
fsr-3714	65	17	-	-	PUNCT
fsr-3714	65	18	cost	cost	NOUN
fsr-3714	65	19	borrower	borrower	NOUN
fsr-3714	65	20	from	from	ADP
fsr-3714	65	21	the	the	DET
fsr-3714	65	22	other	other	ADJ
fsr-3714	65	23	plan	plan	NOUN
fsr-3714	65	24	sponsors	sponsor	NOUN
fsr-3714	65	25	covered	cover	VERB
fsr-3714	65	26	by	by	ADP
fsr-3714	65	27	the	the	DET
fsr-3714	65	28	pbgc	pbgc	PROPN
fsr-3714	65	29	,	,	PUNCT
fsr-3714	65	30	since	since	SCONJ
fsr-3714	65	31	the	the	DET
fsr-3714	65	32	pbgc	pbgc	PROPN
fsr-3714	65	33	requests	request	VERB
fsr-3714	65	34	premium	premium	NOUN
fsr-3714	65	35	increases	increase	NOUN
fsr-3714	65	36	on	on	ADP
fsr-3714	65	37	all	all	DET
fsr-3714	65	38	sponsors	sponsor	NOUN
fsr-3714	65	39	when	when	SCONJ
fsr-3714	65	40	it	it	PRON
fsr-3714	65	41	faces	face	VERB
fsr-3714	65	42	a	a	DET
fsr-3714	65	43	cash	cash	NOUN
fsr-3714	65	44	flow	flow	NOUN
fsr-3714	65	45	crisis	crisis	NOUN
fsr-3714	65	46	.	.	PUNCT
fsr-3714	66	1	according	accord	VERB
fsr-3714	66	2	to	to	ADP
fsr-3714	66	3	the	the	DET
fsr-3714	66	4	pbgc	pbgc	PROPN
fsr-3714	66	5	’s	’s	PART
fsr-3714	66	6	executive	executive	ADJ
fsr-3714	66	7	director	director	NOUN
fsr-3714	66	8	,	,	PUNCT
fsr-3714	66	9	james	james	PROPN
fsr-3714	66	10	lockhart	lockhart	PROPN
fsr-3714	66	11	,	,	PUNCT
fsr-3714	66	12	approximately	approximately	ADV
fsr-3714	66	13	half	half	DET
fsr-3714	66	14	the	the	DET
fsr-3714	66	15	current	current	ADJ
fsr-3714	66	16	premium	premium	NOUN
fsr-3714	66	17	“	"	PUNCT
fsr-3714	66	18	.	.	PUNCT
fsr-3714	66	19	.	.	PUNCT
fsr-3714	66	20	.	.	PUNCT
fsr-3714	67	1	represents	represent	VERB
fsr-3714	67	2	a	a	DET
fsr-3714	67	3	subsidy	subsidy	NOUN
fsr-3714	67	4	from	from	ADP
fsr-3714	67	5	the	the	DET
fsr-3714	67	6	well	well	ADV
fsr-3714	67	7	-	-	PUNCT
fsr-3714	67	8	funded	fund	VERB
fsr-3714	67	9	to	to	ADP
fsr-3714	67	10	the	the	DET
fsr-3714	67	11	underfunded	underfunded	ADJ
fsr-3714	67	12	plans	plan	NOUN
fsr-3714	67	13	,	,	PUNCT
fsr-3714	67	14	creating	create	VERB
fsr-3714	67	15	a	a	DET
fsr-3714	67	16	direct	direct	ADJ
fsr-3714	67	17	incentive	incentive	NOUN
fsr-3714	67	18	to	to	ADP
fsr-3714	67	19	underfunding	underfunde	VERB
fsr-3714	67	20	.	.	PUNCT
fsr-3714	68	1	“	"	PUNCT
fsr-3714	68	2	*	*	PUNCT
fsr-3714	68	3	the	the	DET
fsr-3714	68	4	variation	variation	NOUN
fsr-3714	68	5	in	in	ADP
fsr-3714	68	6	the	the	DET
fsr-3714	68	7	amount	amount	NOUN
fsr-3714	68	8	of	of	ADP
fsr-3714	68	9	a	a	DET
fsr-3714	68	10	firm	firm	NOUN
fsr-3714	68	11	’s	’s	PART
fsr-3714	68	12	contribution	contribution	NOUN
fsr-3714	68	13	to	to	ADP
fsr-3714	68	14	its	its	PRON
fsr-3714	68	15	pension	pension	NOUN
fsr-3714	68	16	plan	plan	NOUN
fsr-3714	68	17	can	can	AUX
fsr-3714	68	18	be	be	AUX
fsr-3714	68	19	explained	explain	VERB
fsr-3714	68	20	by	by	ADP
fsr-3714	68	21	a	a	DET
fsr-3714	68	22	number	number	NOUN
fsr-3714	68	23	of	of	ADP
fsr-3714	68	24	reasons	reason	NOUN
fsr-3714	68	25	.	.	PUNCT
fsr-3714	69	1	if	if	SCONJ
fsr-3714	69	2	the	the	DET
fsr-3714	69	3	contribution	contribution	NOUN
fsr-3714	69	4	made	make	VERB
fsr-3714	69	5	in	in	ADP
fsr-3714	69	6	any	any	DET
fsr-3714	69	7	period	period	NOUN
fsr-3714	69	8	differs	differ	VERB
fsr-3714	69	9	from	from	ADP
fsr-3714	69	10	that	that	PRON
fsr-3714	69	11	which	which	PRON
fsr-3714	69	12	is	be	AUX
fsr-3714	69	13	required	require	VERB
fsr-3714	69	14	on	on	ADP
fsr-3714	69	15	an	an	DET
fsr-3714	69	16	actuarial	actuarial	ADJ
fsr-3714	69	17	basis	basis	NOUN
fsr-3714	69	18	,	,	PUNCT
fsr-3714	69	19	the	the	DET
fsr-3714	69	20	plan	plan	NOUN
fsr-3714	69	21	will	will	AUX
fsr-3714	69	22	become	become	VERB
fsr-3714	69	23	something	something	PRON
fsr-3714	69	24	other	other	ADJ
fsr-3714	69	25	than	than	ADP
fsr-3714	69	26	fully	fully	ADV
fsr-3714	69	27	funded	fund	VERB
fsr-3714	69	28	.	.	PUNCT
fsr-3714	70	1	however	however	ADV
fsr-3714	70	2	,	,	PUNCT
fsr-3714	70	3	even	even	ADV
fsr-3714	70	4	if	if	SCONJ
fsr-3714	70	5	the	the	DET
fsr-3714	70	6	firm	firm	NOUN
fsr-3714	70	7	has	have	AUX
fsr-3714	70	8	consistently	consistently	ADV
fsr-3714	70	9	made	make	VERB
fsr-3714	70	10	the	the	DET
fsr-3714	70	11	actuarially	actuarially	ADV
fsr-3714	70	12	correct	correct	ADJ
fsr-3714	70	13	contribution	contribution	NOUN
fsr-3714	70	14	,	,	PUNCT
fsr-3714	70	15	the	the	DET
fsr-3714	70	16	plan	plan	NOUN
fsr-3714	70	17	could	could	AUX
fsr-3714	70	18	be	be	AUX
fsr-3714	70	19	underfunded	underfunde	VERB
fsr-3714	70	20	due	due	ADP
fsr-3714	70	21	to	to	ADP
fsr-3714	70	22	the	the	DET
fsr-3714	70	23	investment	investment	NOUN
fsr-3714	70	24	performance	performance	NOUN
fsr-3714	70	25	of	of	ADP
fsr-3714	70	26	assets	asset	NOUN
fsr-3714	70	27	in	in	ADP
fsr-3714	70	28	the	the	DET
fsr-3714	70	29	plan	plan	NOUN
fsr-3714	70	30	.	.	PUNCT
fsr-3714	71	1	variation	variation	NOUN
fsr-3714	71	2	in	in	ADP
fsr-3714	71	3	the	the	DET
fsr-3714	71	4	value	value	NOUN
fsr-3714	71	5	of	of	ADP
fsr-3714	71	6	plan	plan	NOUN
fsr-3714	71	7	assets	asset	NOUN
fsr-3714	71	8	gives	give	VERB
fsr-3714	71	9	rise	rise	NOUN
fsr-3714	71	10	to	to	ADP
fsr-3714	71	11	funding	fund	VERB
fsr-3714	71	12	risk	risk	NOUN
fsr-3714	71	13	and	and	CCONJ
fsr-3714	71	14	the	the	DET
fsr-3714	71	15	types	type	NOUN
fsr-3714	71	16	of	of	ADP
fsr-3714	71	17	assets	asset	NOUN
fsr-3714	71	18	in	in	ADP
fsr-3714	71	19	the	the	DET
fsr-3714	71	20	plan	plan	NOUN
fsr-3714	71	21	give	give	VERB
fsr-3714	71	22	rise	rise	NOUN
fsr-3714	71	23	to	to	ADP
fsr-3714	71	24	this	this	DET
fsr-3714	71	25	variation	variation	NOUN
fsr-3714	71	26	.	.	PUNCT
fsr-3714	72	1	we	we	PRON
fsr-3714	72	2	will	will	AUX
fsr-3714	72	3	now	now	ADV
fsr-3714	72	4	look	look	VERB
fsr-3714	72	5	at	at	ADP
fsr-3714	72	6	how	how	SCONJ
fsr-3714	72	7	investment	investment	NOUN
fsr-3714	72	8	risk	risk	NOUN
fsr-3714	72	9	affects	affect	VERB
fsr-3714	72	10	funding	fund	VERB
fsr-3714	72	11	status	status	NOUN
fsr-3714	72	12	.	.	PUNCT
fsr-3714	73	1	investment	investment	NOUN
fsr-3714	73	2	risks	risk	VERB
fsr-3714	73	3	the	the	DET
fsr-3714	73	4	investment	investment	NOUN
fsr-3714	73	5	performance	performance	NOUN
fsr-3714	73	6	of	of	ADP
fsr-3714	73	7	plan	plan	NOUN
fsr-3714	73	8	asset	asset	NOUN
fsr-3714	73	9	managers	manager	NOUN
fsr-3714	73	10	is	be	AUX
fsr-3714	73	11	dependent	dependent	ADJ
fsr-3714	73	12	upon	upon	SCONJ
fsr-3714	73	13	asset	asset	NOUN
fsr-3714	73	14	allocation	allocation	NOUN
fsr-3714	73	15	,	,	PUNCT
fsr-3714	73	16	security	security	NOUN
fsr-3714	73	17	selection	selection	NOUN
fsr-3714	73	18	,	,	PUNCT
fsr-3714	73	19	and	and	CCONJ
fsr-3714	73	20	market	market	NOUN
fsr-3714	73	21	performance	performance	NOUN
fsr-3714	73	22	.	.	PUNCT
fsr-3714	74	1	prior	prior	ADV
fsr-3714	74	2	to	to	ADP
fsr-3714	74	3	the	the	DET
fsr-3714	74	4	passage	passage	NOUN
fsr-3714	74	5	of	of	ADP
fsr-3714	74	6	erisa	erisa	NOUN
fsr-3714	74	7	,	,	PUNCT
fsr-3714	74	8	one	one	PRON
fsr-3714	74	9	could	could	AUX
fsr-3714	74	10	assume	assume	VERB
fsr-3714	74	11	that	that	SCONJ
fsr-3714	74	12	the	the	DET
fsr-3714	74	13	pension	pension	NOUN
fsr-3714	74	14	liability	liability	NOUN
fsr-3714	74	15	was	be	AUX
fsr-3714	74	16	analogous	analogous	ADJ
fsr-3714	74	17	to	to	ADP
fsr-3714	74	18	risky	risky	ADJ
fsr-3714	74	19	debt	debt	NOUN
fsr-3714	74	20	.	.	PUNCT
fsr-3714	75	1	using	use	VERB
fsr-3714	75	2	the	the	DET
fsr-3714	75	3	approach	approach	NOUN
fsr-3714	75	4	of	of	ADP
fsr-3714	75	5	copeland	copeland	PROPN
fsr-3714	75	6	and	and	CCONJ
fsr-3714	75	7	weston	weston	PROPN
fsr-3714	75	8	(	(	PUNCT
fsr-3714	75	9	1988	1988	NUM
fsr-3714	75	10	)	)	PUNCT
fsr-3714	75	11	and	and	CCONJ
fsr-3714	75	12	assuming	assume	VERB
fsr-3714	75	13	that	that	SCONJ
fsr-3714	75	14	the	the	DET
fsr-3714	75	15	pension	pension	NOUN
fsr-3714	75	16	is	be	AUX
fsr-3714	75	17	uninsured	uninsured	ADJ
fsr-3714	75	18	and	and	CCONJ
fsr-3714	75	19	that	that	SCONJ
fsr-3714	75	20	this	this	PRON
fsr-3714	75	21	is	be	AUX
fsr-3714	75	22	an	an	DET
fsr-3714	75	23	all	all	DET
fsr-3714	75	24	equity	equity	NOUN
fsr-3714	75	25	firm	firm	NOUN
fsr-3714	75	26	,	,	PUNCT
fsr-3714	75	27	the	the	DET
fsr-3714	75	28	end	end	NOUN
fsr-3714	75	29	of	of	ADP
fsr-3714	75	30	period	period	NOUN
fsr-3714	75	31	payoff	payoff	NOUN
fsr-3714	75	32	to	to	ADP
fsr-3714	75	33	the	the	DET
fsr-3714	75	34	pension	pension	NOUN
fsr-3714	75	35	beneficiary	beneficiary	NOUN
fsr-3714	75	36	is	be	AUX
fsr-3714	75	37	shown	show	VERB
fsr-3714	75	38	in	in	ADP
fsr-3714	75	39	figure	figure	NOUN
fsr-3714	75	40	1	1	NUM
fsr-3714	75	41	.	.	PUNCT
fsr-3714	76	1	the	the	DET
fsr-3714	76	2	dollars	dollar	NOUN
fsr-3714	76	3	of	of	ADP
fsr-3714	76	4	end	end	NOUN
fsr-3714	76	5	of	of	ADP
fsr-3714	76	6	year	year	NOUN
fsr-3714	76	7	payoff	payoff	NOUN
fsr-3714	76	8	are	be	AUX
fsr-3714	76	9	on	on	ADP
fsr-3714	76	10	the	the	DET
fsr-3714	76	11	vertical	vertical	ADJ
fsr-3714	76	12	axis	axis	NOUN
fsr-3714	76	13	while	while	SCONJ
fsr-3714	76	14	the	the	DET
fsr-3714	76	15	market	market	NOUN
fsr-3714	76	16	value	value	NOUN
fsr-3714	76	17	of	of	ADP
fsr-3714	76	18	the	the	DET
fsr-3714	76	19	firm	firm	NOUN
fsr-3714	76	20	(	(	PUNCT
fsr-3714	76	21	v	v	NOUN
fsr-3714	76	22	)	)	PUNCT
fsr-3714	76	23	and	and	CCONJ
fsr-3714	76	24	the	the	DET
fsr-3714	76	25	market	market	NOUN
fsr-3714	76	26	value	value	NOUN
fsr-3714	76	27	of	of	ADP
fsr-3714	76	28	pension	pension	NOUN
fsr-3714	76	29	assets	asset	NOUN
fsr-3714	76	30	(	(	PUNCT
fsr-3714	76	31	a	a	X
fsr-3714	76	32	)	)	PUNCT
fsr-3714	76	33	are	be	AUX
fsr-3714	76	34	on	on	ADP
fsr-3714	76	35	the	the	DET
fsr-3714	76	36	horizontal	horizontal	ADJ
fsr-3714	76	37	axis	axis	NOUN
fsr-3714	76	38	.	.	PUNCT
fsr-3714	77	1	v+a	v+a	ADV
fsr-3714	77	2	<	<	X
fsr-3714	77	3	b	b	X
fsr-3714	77	4	v+a	v+a	PROPN
fsr-3714	77	5	>	>	SYM
fsr-3714	77	6	b	b	PROPN
fsr-3714	77	7	figure	figure	NOUN
fsr-3714	77	8	i.	i.	PROPN
fsr-3714	77	9	end	end	PROPN
fsr-3714	77	10	-	-	PUNCT
fsr-3714	77	11	of	of	ADP
fsr-3714	77	12	-	-	PUNCT
fsr-3714	77	13	period	period	NOUN
fsr-3714	77	14	pension	pension	NOUN
fsr-3714	77	15	fund	fund	NOUN
fsr-3714	77	16	payoffs	payoff	NOUN
fsr-3714	77	17	.	.	PUNCT
fsr-3714	78	1	136	136	NUM
fsr-3714	78	2	financial	financial	ADJ
fsr-3714	78	3	services	service	NOUN
fsr-3714	78	4	review	review	NOUN
fsr-3714	78	5	,	,	PUNCT
fsr-3714	78	6	2(2	2(2	NUM
fsr-3714	78	7	)	)	PUNCT
fsr-3714	78	8	1993	1993	NUM
fsr-3714	78	9	$	$	SYM
fsr-3714	78	10	figure	figure	NOUN
fsr-3714	78	11	2	2	NUM
fsr-3714	78	12	.	.	PUNCT
fsr-3714	79	1	the	the	DET
fsr-3714	79	2	pension	pension	NOUN
fsr-3714	79	3	beneficiaries	beneficiary	NOUN
fsr-3714	79	4	is	be	AUX
fsr-3714	79	5	equivalent	equivalent	ADJ
fsr-3714	79	6	to	to	ADP
fsr-3714	79	7	risky	risky	ADJ
fsr-3714	79	8	debt	debt	NOUN
fsr-3714	79	9	(	(	PUNCT
fsr-3714	79	10	long	long	ADV
fsr-3714	79	11	in	in	ADP
fsr-3714	79	12	a	a	DET
fsr-3714	79	13	riskless	riskless	NOUN
fsr-3714	79	14	bond	bond	NOUN
fsr-3714	79	15	and	and	CCONJ
fsr-3714	79	16	short	short	ADJ
fsr-3714	79	17	in	in	ADP
fsr-3714	79	18	a	a	DET
fsr-3714	79	19	put	put	NOUN
fsr-3714	79	20	option	option	NOUN
fsr-3714	79	21	)	)	PUNCT
fsr-3714	79	22	.	.	PUNCT
fsr-3714	80	1	the	the	DET
fsr-3714	80	2	plan	plan	NOUN
fsr-3714	80	3	participant	participant	NOUN
fsr-3714	80	4	will	will	AUX
fsr-3714	80	5	receive	receive	VERB
fsr-3714	80	6	the	the	DET
fsr-3714	80	7	promised	promise	VERB
fsr-3714	80	8	benefit	benefit	NOUN
fsr-3714	80	9	(	(	PUNCT
fsr-3714	80	10	b	b	NOUN
fsr-3714	80	11	)	)	PUNCT
fsr-3714	80	12	only	only	ADV
fsr-3714	80	13	as	as	ADV
fsr-3714	80	14	long	long	ADV
fsr-3714	80	15	as	as	ADP
fsr-3714	80	16	the	the	DET
fsr-3714	80	17	market	market	NOUN
fsr-3714	80	18	value	value	NOUN
fsr-3714	80	19	of	of	ADP
fsr-3714	80	20	the	the	DET
fsr-3714	80	21	total	total	ADJ
fsr-3714	80	22	assets	asset	NOUN
fsr-3714	80	23	,	,	PUNCT
fsr-3714	80	24	v	v	ADP
fsr-3714	80	25	+	+	CCONJ
fsr-3714	80	26	a	a	PRON
fsr-3714	80	27	,	,	PUNCT
fsr-3714	80	28	is	be	AUX
fsr-3714	80	29	greater	great	ADJ
fsr-3714	80	30	than	than	ADP
fsr-3714	80	31	or	or	CCONJ
fsr-3714	80	32	equal	equal	ADJ
fsr-3714	80	33	to	to	ADP
fsr-3714	80	34	the	the	DET
fsr-3714	80	35	promised	promise	VERB
fsr-3714	80	36	benefit	benefit	NOUN
fsr-3714	80	37	,	,	PUNCT
fsr-3714	80	38	b.	b.	PROPN
fsr-3714	81	1	the	the	DET
fsr-3714	81	2	line	line	NOUN
fsr-3714	81	3	oxb	oxb	NOUN
fsr-3714	81	4	in	in	ADP
fsr-3714	81	5	figure	figure	NOUN
fsr-3714	81	6	1	1	NUM
fsr-3714	81	7	represents	represent	VERB
fsr-3714	81	8	the	the	DET
fsr-3714	81	9	payoff	payoff	NOUN
fsr-3714	81	10	to	to	ADP
fsr-3714	81	11	the	the	DET
fsr-3714	81	12	pension	pension	NOUN
fsr-3714	81	13	beneficiary	beneficiary	NOUN
fsr-3714	81	14	.	.	PUNCT
fsr-3714	82	1	concentrating	concentrate	VERB
fsr-3714	82	2	on	on	ADP
fsr-3714	82	3	the	the	DET
fsr-3714	82	4	pension	pension	NOUN
fsr-3714	82	5	beneficiaries	beneficiary	NOUN
fsr-3714	82	6	’	'	PUNCT
fsr-3714	82	7	position	position	NOUN
fsr-3714	82	8	,	,	PUNCT
fsr-3714	82	9	this	this	PRON
fsr-3714	82	10	can	can	AUX
fsr-3714	82	11	be	be	AUX
fsr-3714	82	12	modeled	model	VERB
fsr-3714	82	13	as	as	ADP
fsr-3714	82	14	the	the	DET
fsr-3714	82	15	equivalent	equivalent	NOUN
fsr-3714	82	16	of	of	ADP
fsr-3714	82	17	owning	own	VERB
fsr-3714	82	18	a	a	DET
fsr-3714	82	19	risk	risk	NOUN
fsr-3714	82	20	-	-	PUNCT
fsr-3714	82	21	free	free	ADJ
fsr-3714	82	22	bond	bond	NOUN
fsr-3714	82	23	having	have	VERB
fsr-3714	82	24	an	an	DET
fsr-3714	82	25	end	end	VERB
fsr-3714	82	26	-	-	PUNCT
fsr-3714	82	27	of	of	ADP
fsr-3714	82	28	-	-	PUNCT
fsr-3714	82	29	period	period	NOUN
fsr-3714	82	30	value	value	NOUN
fsr-3714	82	31	which	which	PRON
fsr-3714	82	32	is	be	AUX
fsr-3714	82	33	equal	equal	ADJ
fsr-3714	82	34	to	to	ADP
fsr-3714	82	35	b	b	NOUN
fsr-3714	82	36	and	and	CCONJ
fsr-3714	82	37	selling	sell	VERB
fsr-3714	82	38	a	a	DET
fsr-3714	82	39	put	put	NOUN
fsr-3714	82	40	option	option	NOUN
fsr-3714	82	41	(	(	PUNCT
fsr-3714	82	42	p	p	NOUN
fsr-3714	82	43	)	)	PUNCT
fsr-3714	82	44	on	on	ADP
fsr-3714	82	45	the	the	DET
fsr-3714	82	46	assets	asset	NOUN
fsr-3714	82	47	of	of	ADP
fsr-3714	82	48	the	the	DET
fsr-3714	82	49	firm	firm	NOUN
fsr-3714	82	50	.	.	PUNCT
fsr-3714	83	1	as	as	SCONJ
fsr-3714	83	2	can	can	AUX
fsr-3714	83	3	be	be	AUX
fsr-3714	83	4	seen	see	VERB
fsr-3714	83	5	from	from	ADP
fsr-3714	83	6	figure	figure	NOUN
fsr-3714	83	7	2	2	NUM
fsr-3714	83	8	,	,	PUNCT
fsr-3714	83	9	the	the	DET
fsr-3714	83	10	pension	pension	NOUN
fsr-3714	83	11	beneficiaries	beneficiary	NOUN
fsr-3714	83	12	’	'	PUNCT
fsr-3714	83	13	position	position	NOUN
fsr-3714	83	14	is	be	AUX
fsr-3714	83	15	the	the	DET
fsr-3714	83	16	sum	sum	NOUN
fsr-3714	83	17	of	of	ADP
fsr-3714	83	18	the	the	DET
fsr-3714	83	19	payoffs	payoff	NOUN
fsr-3714	83	20	on	on	ADP
fsr-3714	83	21	the	the	DET
fsr-3714	83	22	risk	risk	NOUN
fsr-3714	83	23	-	-	PUNCT
fsr-3714	83	24	free	free	ADJ
fsr-3714	83	25	bond	bond	NOUN
fsr-3714	83	26	and	and	CCONJ
fsr-3714	83	27	selling	sell	VERB
fsr-3714	83	28	the	the	DET
fsr-3714	83	29	put	put	NOUN
fsr-3714	83	30	option	option	NOUN
fsr-3714	83	31	which	which	PRON
fsr-3714	83	32	is	be	AUX
fsr-3714	83	33	the	the	DET
fsr-3714	83	34	equivalent	equivalent	NOUN
fsr-3714	83	35	of	of	ADP
fsr-3714	83	36	holding	hold	VERB
fsr-3714	83	37	risky	risky	ADJ
fsr-3714	83	38	debt	debt	NOUN
fsr-3714	83	39	.	.	PUNCT
fsr-3714	84	1	this	this	PRON
fsr-3714	84	2	is	be	AUX
fsr-3714	84	3	the	the	DET
fsr-3714	84	4	same	same	ADJ
fsr-3714	84	5	payoff	payoff	NOUN
fsr-3714	84	6	as	as	SCONJ
fsr-3714	84	7	shown	show	VERB
fsr-3714	84	8	in	in	ADP
fsr-3714	84	9	figure	figure	NOUN
fsr-3714	84	10	1	1	NUM
fsr-3714	84	11	.	.	PUNCT
fsr-3714	85	1	if	if	SCONJ
fsr-3714	85	2	pension	pension	NOUN
fsr-3714	85	3	insurance	insurance	NOUN
fsr-3714	85	4	were	be	AUX
fsr-3714	85	5	considered	consider	VERB
fsr-3714	85	6	,	,	PUNCT
fsr-3714	85	7	the	the	DET
fsr-3714	85	8	payoff	payoff	NOUN
fsr-3714	85	9	to	to	ADP
fsr-3714	85	10	the	the	DET
fsr-3714	85	11	beneficiary	beneficiary	NOUN
fsr-3714	85	12	would	would	AUX
fsr-3714	85	13	be	be	AUX
fsr-3714	85	14	as	as	SCONJ
fsr-3714	85	15	shown	show	VERB
fsr-3714	85	16	in	in	ADP
fsr-3714	85	17	figure	figure	NOUN
fsr-3714	85	18	3	3	NUM
fsr-3714	85	19	where	where	SCONJ
fsr-3714	85	20	gb	gb	NOUN
fsr-3714	85	21	is	be	AUX
fsr-3714	85	22	the	the	DET
fsr-3714	85	23	pbgc	pbgc	PROPN
fsr-3714	85	24	guaranteed	guarantee	VERB
fsr-3714	85	25	benefit	benefit	NOUN
fsr-3714	85	26	and	and	CCONJ
fsr-3714	85	27	pb	pb	NOUN
fsr-3714	85	28	is	be	AUX
fsr-3714	85	29	the	the	DET
fsr-3714	85	30	promised	promise	VERB
fsr-3714	85	31	benefit	benefit	NOUN
fsr-3714	85	32	.	.	PUNCT
fsr-3714	86	1	the	the	DET
fsr-3714	86	2	horizontal	horizontal	ADJ
fsr-3714	86	3	axis	axis	NOUN
fsr-3714	86	4	is	be	AUX
fsr-3714	86	5	the	the	DET
fsr-3714	86	6	funding	funding	NOUN
fsr-3714	86	7	ratio	ratio	NOUN
fsr-3714	86	8	(	(	PUNCT
fsr-3714	86	9	fr	fr	PROPN
fsr-3714	86	10	)	)	PUNCT
fsr-3714	86	11	and	and	CCONJ
fsr-3714	86	12	the	the	DET
fsr-3714	86	13	vertical	vertical	ADJ
fsr-3714	86	14	axis	axis	NOUN
fsr-3714	86	15	is	be	AUX
fsr-3714	86	16	the	the	DET
fsr-3714	86	17	dollars	dollar	NOUN
fsr-3714	86	18	of	of	ADP
fsr-3714	86	19	payment	payment	NOUN
fsr-3714	86	20	.	.	PUNCT
fsr-3714	87	1	as	as	SCONJ
fsr-3714	87	2	can	can	AUX
fsr-3714	87	3	be	be	AUX
fsr-3714	87	4	seen	see	VERB
fsr-3714	87	5	the	the	DET
fsr-3714	87	6	pension	pension	NOUN
fsr-3714	87	7	beneficiary	beneficiary	NOUN
fsr-3714	87	8	would	would	AUX
fsr-3714	87	9	receive	receive	VERB
fsr-3714	87	10	the	the	DET
fsr-3714	87	11	pb	pb	NOUN
fsr-3714	87	12	as	as	ADV
fsr-3714	87	13	long	long	ADV
fsr-3714	87	14	as	as	SCONJ
fsr-3714	87	15	the	the	DET
fsr-3714	87	16	plan	plan	NOUN
fsr-3714	87	17	is	be	AUX
fsr-3714	87	18	fully	fully	ADV
fsr-3714	87	19	funded	fund	VERB
fsr-3714	87	20	or	or	CCONJ
fsr-3714	87	21	better	well	ADJ
fsr-3714	87	22	(	(	PUNCT
fsr-3714	87	23	fr	fr	NOUN
fsr-3714	87	24	2	2	NUM
fsr-3714	87	25	1	1	NUM
fsr-3714	87	26	.o	.o	NUM
fsr-3714	87	27	)	)	PUNCT
fsr-3714	87	28	.	.	PUNCT
fsr-3714	88	1	when	when	SCONJ
fsr-3714	88	2	the	the	DET
fsr-3714	88	3	fr	fr	NOUN
fsr-3714	88	4	<	<	X
fsr-3714	88	5	1	1	NUM
fsr-3714	88	6	.o	.o	NOUN
fsr-3714	88	7	the	the	DET
fsr-3714	88	8	actual	actual	ADJ
fsr-3714	88	9	benefit	benefit	NOUN
fsr-3714	88	10	would	would	AUX
fsr-3714	88	11	be	be	AUX
fsr-3714	88	12	less	less	ADJ
fsr-3714	88	13	than	than	ADP
fsr-3714	88	14	the	the	DET
fsr-3714	88	15	pb	pb	NOUN
fsr-3714	88	16	to	to	ADP
fsr-3714	88	17	the	the	DET
fsr-3714	88	18	point	point	NOUN
fsr-3714	88	19	where	where	SCONJ
fsr-3714	88	20	the	the	DET
fsr-3714	88	21	guaranteed	guarantee	VERB
fsr-3714	88	22	benefit	benefit	NOUN
fsr-3714	88	23	begins	begin	VERB
fsr-3714	88	24	.	.	PUNCT
fsr-3714	89	1	the	the	DET
fsr-3714	89	2	payoff	payoff	NOUN
fsr-3714	89	3	to	to	ADP
fsr-3714	89	4	the	the	DET
fsr-3714	89	5	pension	pension	NOUN
fsr-3714	89	6	beneficiary	beneficiary	NOUN
fsr-3714	89	7	resembles	resemble	VERB
fsr-3714	89	8	a	a	DET
fsr-3714	89	9	collar	collar	NOUN
fsr-3714	89	10	with	with	ADP
fsr-3714	89	11	the	the	DET
fsr-3714	89	12	cap	cap	NOUN
fsr-3714	89	13	as	as	ADP
fsr-3714	89	14	the	the	DET
fsr-3714	89	15	pb	pb	NOUN
fsr-3714	89	16	and	and	CCONJ
fsr-3714	89	17	the	the	DET
fsr-3714	89	18	floor	floor	NOUN
fsr-3714	89	19	the	the	DET
fsr-3714	89	20	gb	gb	NOUN
fsr-3714	89	21	.	.	PUNCT
fsr-3714	90	1	this	this	PRON
fsr-3714	90	2	is	be	AUX
fsr-3714	90	3	equivalent	equivalent	ADJ
fsr-3714	90	4	to	to	ADP
fsr-3714	90	5	the	the	DET
fsr-3714	90	6	purchase	purchase	NOUN
fsr-3714	90	7	of	of	ADP
fsr-3714	90	8	a	a	DET
fsr-3714	90	9	risk	risk	NOUN
fsr-3714	90	10	free	free	ADJ
fsr-3714	90	11	bond	bond	NOUN
fsr-3714	90	12	,	,	PUNCT
fsr-3714	90	13	sale	sale	NOUN
fsr-3714	90	14	of	of	ADP
fsr-3714	90	15	a	a	DET
fsr-3714	90	16	put	put	NOUN
fsr-3714	90	17	,	,	PUNCT
fsr-3714	90	18	and	and	CCONJ
fsr-3714	90	19	purchase	purchase	NOUN
fsr-3714	90	20	of	of	ADP
fsr-3714	90	21	another	another	DET
fsr-3714	90	22	put	put	NOUN
fsr-3714	90	23	with	with	ADP
fsr-3714	90	24	a	a	DET
fsr-3714	90	25	lower	low	ADJ
fsr-3714	90	26	exercise	exercise	NOUN
fsr-3714	90	27	price	price	NOUN
fsr-3714	90	28	.	.	PUNCT
fsr-3714	91	1	assuming	assume	VERB
fsr-3714	91	2	that	that	SCONJ
fsr-3714	91	3	shareholders	shareholder	NOUN
fsr-3714	91	4	wealth	wealth	NOUN
fsr-3714	91	5	is	be	AUX
fsr-3714	91	6	a	a	DET
fsr-3714	91	7	call	call	NOUN
fsr-3714	91	8	option	option	NOUN
fsr-3714	91	9	on	on	ADP
fsr-3714	91	10	the	the	DET
fsr-3714	91	11	assets	asset	NOUN
fsr-3714	91	12	of	of	ADP
fsr-3714	91	13	the	the	DET
fsr-3714	91	14	firm	firm	NOUN
fsr-3714	91	15	,	,	PUNCT
fsr-3714	91	16	the	the	DET
fsr-3714	91	17	level	level	NOUN
fsr-3714	91	18	of	of	ADP
fsr-3714	91	19	investment	investment	NOUN
fsr-3714	91	20	risk	risk	NOUN
fsr-3714	91	21	or	or	CCONJ
fsr-3714	91	22	types	type	NOUN
fsr-3714	91	23	of	of	ADP
fsr-3714	91	24	assets	asset	NOUN
fsr-3714	91	25	selected	select	VERB
fsr-3714	91	26	by	by	ADP
fsr-3714	91	27	pension	pension	NOUN
fsr-3714	91	28	managers	manager	NOUN
fsr-3714	91	29	can	can	AUX
fsr-3714	91	30	be	be	AUX
fsr-3714	91	31	explained	explain	VERB
fsr-3714	91	32	.	.	PUNCT
fsr-3714	92	1	in	in	ADP
fsr-3714	92	2	the	the	DET
fsr-3714	92	3	event	event	NOUN
fsr-3714	92	4	that	that	PRON
fsr-3714	92	5	the	the	DET
fsr-3714	92	6	firm	firm	NOUN
fsr-3714	92	7	is	be	AUX
fsr-3714	92	8	under	under	ADP
fsr-3714	92	9	financial	financial	ADJ
fsr-3714	92	10	distress	distress	NOUN
fsr-3714	92	11	and	and	CCONJ
fsr-3714	92	12	its	its	PRON
fsr-3714	92	13	pension	pension	NOUN
fsr-3714	92	14	plan	plan	NOUN
fsr-3714	92	15	is	be	AUX
fsr-3714	92	16	underfunded	underfunded	ADJ
fsr-3714	92	17	,	,	PUNCT
fsr-3714	92	18	the	the	DET
fsr-3714	92	19	sponsor	sponsor	NOUN
fsr-3714	92	20	could	could	AUX
fsr-3714	92	21	change	change	VERB
fsr-3714	92	22	the	the	DET
fsr-3714	92	23	asset	asset	NOUN
fsr-3714	92	24	mix	mix	NOUN
fsr-3714	92	25	of	of	ADP
fsr-3714	92	26	the	the	DET
fsr-3714	92	27	pension	pension	NOUN
fsr-3714	92	28	in	in	ADP
fsr-3714	92	29	order	order	NOUN
fsr-3714	92	30	to	to	PART
fsr-3714	92	31	maximize	maximize	VERB
fsr-3714	92	32	the	the	DET
fsr-3714	92	33	value	value	NOUN
fsr-3714	92	34	of	of	ADP
fsr-3714	92	35	the	the	DET
fsr-3714	92	36	call	call	NOUN
fsr-3714	92	37	option	option	NOUN
fsr-3714	92	38	.	.	PUNCT
fsr-3714	93	1	since	since	SCONJ
fsr-3714	93	2	the	the	DET
fsr-3714	93	3	pbgc	pbgc	PROPN
fsr-3714	93	4	establishes	establish	VERB
fsr-3714	93	5	a	a	DET
fsr-3714	93	6	floor	floor	NOUN
fsr-3714	93	7	for	for	ADP
fsr-3714	93	8	the	the	DET
fsr-3714	93	9	participants	participant	NOUN
fsr-3714	93	10	and	and	CCONJ
fsr-3714	93	11	the	the	DET
fsr-3714	93	12	pbgc	pbgc	PROPN
fsr-3714	93	13	claim	claim	VERB
fsr-3714	93	14	on	on	ADP
fsr-3714	93	15	the	the	DET
fsr-3714	93	16	equity	equity	NOUN
fsr-3714	93	17	of	of	ADP
fsr-3714	93	18	the	the	DET
fsr-3714	93	19	corporation	corporation	NOUN
fsr-3714	93	20	in	in	ADP
fsr-3714	93	21	bankruptcy	bankruptcy	NOUN
fsr-3714	93	22	is	be	AUX
fsr-3714	93	23	the	the	DET
fsr-3714	93	24	risks	risk	NOUN
fsr-3714	93	25	of	of	ADP
fsr-3714	93	26	pension	pension	NOUN
fsr-3714	93	27	plans	plan	NOUN
fsr-3714	93	28	137	137	NUM
fsr-3714	93	29	fr	fr	ADJ
fsr-3714	93	30	figure	figure	NOUN
fsr-3714	93	31	3	3	NUM
fsr-3714	93	32	.	.	X
fsr-3714	93	33	payoff	payoff	PROPN
fsr-3714	93	34	with	with	ADP
fsr-3714	93	35	pbgc	pbgc	PROPN
fsr-3714	93	36	guarantee	guarantee	VERB
fsr-3714	93	37	.	.	PUNCT
fsr-3714	94	1	generally	generally	ADV
fsr-3714	94	2	worthless	worthless	ADJ
fsr-3714	94	3	,	,	PUNCT
fsr-3714	94	4	the	the	DET
fsr-3714	94	5	optimal	optimal	ADJ
fsr-3714	94	6	strategy	strategy	NOUN
fsr-3714	94	7	from	from	ADP
fsr-3714	94	8	the	the	DET
fsr-3714	94	9	point	point	NOUN
fsr-3714	94	10	of	of	ADP
fsr-3714	94	11	view	view	NOUN
fsr-3714	94	12	of	of	ADP
fsr-3714	94	13	the	the	DET
fsr-3714	94	14	shareholders	shareholder	NOUN
fsr-3714	94	15	of	of	ADP
fsr-3714	94	16	a	a	DET
fsr-3714	94	17	financially	financially	ADV
fsr-3714	94	18	distressed	distressed	ADJ
fsr-3714	94	19	company	company	NOUN
fsr-3714	94	20	,	,	PUNCT
fsr-3714	94	21	according	accord	VERB
fsr-3714	94	22	to	to	ADP
fsr-3714	94	23	copeland	copeland	PROPN
fsr-3714	94	24	and	and	CCONJ
fsr-3714	94	25	weston	weston	PROPN
fsr-3714	94	26	(	(	PUNCT
fsr-3714	94	27	1988	1988	NUM
fsr-3714	94	28	)	)	PUNCT
fsr-3714	94	29	,	,	PUNCT
fsr-3714	94	30	would	would	AUX
fsr-3714	94	31	be	be	AUX
fsr-3714	94	32	to	to	PART
fsr-3714	94	33	put	put	VERB
fsr-3714	94	34	all	all	PRON
fsr-3714	94	35	of	of	ADP
fsr-3714	94	36	the	the	DET
fsr-3714	94	37	pension	pension	NOUN
fsr-3714	94	38	assets	asset	NOUN
fsr-3714	94	39	into	into	ADP
fsr-3714	94	40	very	very	ADV
fsr-3714	94	41	risky	risky	ADJ
fsr-3714	94	42	stocks	stock	NOUN
fsr-3714	94	43	.	.	PUNCT
fsr-3714	95	1	if	if	SCONJ
fsr-3714	95	2	the	the	DET
fsr-3714	95	3	stocks	stock	NOUN
fsr-3714	95	4	performed	perform	VERB
fsr-3714	95	5	well	well	ADV
fsr-3714	95	6	,	,	PUNCT
fsr-3714	95	7	the	the	DET
fsr-3714	95	8	company	company	NOUN
fsr-3714	95	9	could	could	AUX
fsr-3714	95	10	have	have	VERB
fsr-3714	95	11	an	an	DET
fsr-3714	95	12	overfunded	overfunded	ADJ
fsr-3714	95	13	pension	pension	NOUN
fsr-3714	95	14	,	,	PUNCT
fsr-3714	95	15	if	if	SCONJ
fsr-3714	95	16	not	not	PART
fsr-3714	95	17	the	the	DET
fsr-3714	95	18	pbgc	pbgc	PROPN
fsr-3714	95	19	and	and	CCONJ
fsr-3714	95	20	the	the	DET
fsr-3714	95	21	plan	plan	NOUN
fsr-3714	95	22	participants	participant	NOUN
fsr-3714	95	23	absorb	absorb	VERB
fsr-3714	95	24	the	the	DET
fsr-3714	95	25	losses	loss	NOUN
fsr-3714	95	26	.	.	PUNCT
fsr-3714	96	1	however	however	ADV
fsr-3714	96	2	,	,	PUNCT
fsr-3714	96	3	if	if	SCONJ
fsr-3714	96	4	the	the	DET
fsr-3714	96	5	firm	firm	NOUN
fsr-3714	96	6	were	be	AUX
fsr-3714	96	7	not	not	PART
fsr-3714	96	8	in	in	ADP
fsr-3714	96	9	financial	financial	ADJ
fsr-3714	96	10	distress	distress	NOUN
fsr-3714	96	11	,	,	PUNCT
fsr-3714	96	12	they	they	PRON
fsr-3714	96	13	summarize	summarize	VERB
fsr-3714	96	14	that	that	SCONJ
fsr-3714	96	15	the	the	DET
fsr-3714	96	16	all	all	DET
fsr-3714	96	17	bond	bond	NOUN
fsr-3714	96	18	pension	pension	NOUN
fsr-3714	96	19	portfolio	portfolio	NOUN
fsr-3714	96	20	is	be	AUX
fsr-3714	96	21	preferable	preferable	ADJ
fsr-3714	96	22	to	to	PART
fsr-3714	96	23	share	share	VERB
fsr-3714	96	24	holders	holder	NOUN
fsr-3714	96	25	.	.	PUNCT
fsr-3714	97	1	treynor	treynor	NOUN
fsr-3714	97	2	(	(	PUNCT
fsr-3714	97	3	1977	1977	NUM
fsr-3714	97	4	)	)	PUNCT
fsr-3714	97	5	also	also	ADV
fsr-3714	97	6	addresses	address	VERB
fsr-3714	97	7	the	the	DET
fsr-3714	97	8	issue	issue	NOUN
fsr-3714	97	9	of	of	ADP
fsr-3714	97	10	asset	asset	NOUN
fsr-3714	97	11	management	management	NOUN
fsr-3714	97	12	of	of	ADP
fsr-3714	97	13	defined	define	VERB
fsr-3714	97	14	benefit	benefit	NOUN
fsr-3714	97	15	plans	plan	NOUN
fsr-3714	97	16	relative	relative	ADJ
fsr-3714	97	17	to	to	ADP
fsr-3714	97	18	the	the	DET
fsr-3714	97	19	role	role	NOUN
fsr-3714	97	20	of	of	ADP
fsr-3714	97	21	the	the	DET
fsr-3714	97	22	pbgc	pbgc	PROPN
fsr-3714	97	23	as	as	ADP
fsr-3714	97	24	guarantor	guarantor	NOUN
fsr-3714	97	25	.	.	PUNCT
fsr-3714	98	1	he	he	PRON
fsr-3714	98	2	concludes	conclude	VERB
fsr-3714	98	3	that	that	SCONJ
fsr-3714	98	4	due	due	ADP
fsr-3714	98	5	to	to	ADP
fsr-3714	98	6	the	the	DET
fsr-3714	98	7	existence	existence	NOUN
fsr-3714	98	8	of	of	ADP
fsr-3714	98	9	the	the	DET
fsr-3714	98	10	pbgc	pbgc	PROPN
fsr-3714	98	11	.	.	PUNCT
fsr-3714	98	12	.	.	PUNCT
fsr-3714	98	13	.	.	PUNCT
fsr-3714	99	1	“	"	PUNCT
fsr-3714	99	2	it	it	PRON
fsr-3714	99	3	still	still	ADV
fsr-3714	99	4	pays	pay	VERB
fsr-3714	99	5	the	the	DET
fsr-3714	99	6	employer	employer	NOUN
fsr-3714	99	7	to	to	PART
fsr-3714	99	8	put	put	VERB
fsr-3714	99	9	heavy	heavy	ADJ
fsr-3714	99	10	pressure	pressure	NOUN
fsr-3714	99	11	on	on	ADP
fsr-3714	99	12	the	the	DET
fsr-3714	99	13	manager	manager	NOUN
fsr-3714	99	14	of	of	ADP
fsr-3714	99	15	his	his	PRON
fsr-3714	99	16	pension	pension	NOUN
fsr-3714	99	17	funds	fund	NOUN
fsr-3714	99	18	to	to	PART
fsr-3714	99	19	manage	manage	VERB
fsr-3714	99	20	them	they	PRON
fsr-3714	99	21	aggressively	aggressively	ADV
fsr-3714	99	22	”	"	PUNCT
fsr-3714	99	23	(	(	PUNCT
fsr-3714	99	24	p.	p.	NOUN
fsr-3714	99	25	636	636	NUM
fsr-3714	99	26	)	)	PUNCT
fsr-3714	99	27	.	.	PUNCT
fsr-3714	100	1	bodie	bodie	PROPN
fsr-3714	100	2	(	(	PUNCT
fsr-3714	100	3	1992	1992	NUM
fsr-3714	100	4	)	)	PUNCT
fsr-3714	100	5	states	state	VERB
fsr-3714	100	6	that	that	SCONJ
fsr-3714	100	7	the	the	DET
fsr-3714	100	8	pbgc	pbgc	PROPN
fsr-3714	100	9	insurance	insurance	NOUN
fsr-3714	100	10	creates	create	VERB
fsr-3714	100	11	an	an	DET
fsr-3714	100	12	incentive	incentive	NOUN
fsr-3714	100	13	for	for	ADP
fsr-3714	100	14	an	an	DET
fsr-3714	100	15	underfunded	underfunded	ADJ
fsr-3714	100	16	pension	pension	NOUN
fsr-3714	100	17	plan	plan	NOUN
fsr-3714	100	18	to	to	PART
fsr-3714	100	19	invest	invest	VERB
fsr-3714	100	20	in	in	ADP
fsr-3714	100	21	risky	risky	ADJ
fsr-3714	100	22	assets	asset	NOUN
fsr-3714	100	23	due	due	ADP
fsr-3714	100	24	to	to	ADP
fsr-3714	100	25	the	the	DET
fsr-3714	100	26	existence	existence	NOUN
fsr-3714	100	27	of	of	ADP
fsr-3714	100	28	a	a	DET
fsr-3714	100	29	put	put	NOUN
fsr-3714	100	30	option	option	NOUN
fsr-3714	100	31	which	which	PRON
fsr-3714	100	32	increases	increase	VERB
fsr-3714	100	33	in	in	ADP
fsr-3714	100	34	value	value	NOUN
fsr-3714	100	35	with	with	ADP
fsr-3714	100	36	increases	increase	NOUN
fsr-3714	100	37	in	in	ADP
fsr-3714	100	38	the	the	DET
fsr-3714	100	39	risk	risk	NOUN
fsr-3714	100	40	of	of	ADP
fsr-3714	100	41	the	the	DET
fsr-3714	100	42	underlying	underlie	VERB
fsr-3714	100	43	portfolio	portfolio	NOUN
fsr-3714	100	44	.	.	PUNCT
fsr-3714	101	1	black	black	ADJ
fsr-3714	101	2	(	(	PUNCT
fsr-3714	101	3	1980	1980	NUM
fsr-3714	101	4	)	)	PUNCT
fsr-3714	101	5	and	and	CCONJ
fsr-3714	101	6	tepper	tepper	PROPN
fsr-3714	101	7	(	(	PUNCT
fsr-3714	101	8	1981	1981	NUM
fsr-3714	101	9	)	)	PUNCT
fsr-3714	101	10	as	as	SCONJ
fsr-3714	101	11	mentioned	mention	VERB
fsr-3714	101	12	previously	previously	ADV
fsr-3714	101	13	suggest	suggest	VERB
fsr-3714	101	14	fully	fully	ADV
fsr-3714	101	15	funding	funding	NOUN
fsr-3714	101	16	and	and	CCONJ
fsr-3714	101	17	investing	invest	VERB
fsr-3714	101	18	in	in	ADP
fsr-3714	101	19	bonds	bond	NOUN
fsr-3714	101	20	and	and	CCONJ
fsr-3714	101	21	other	other	ADJ
fsr-3714	101	22	fixed	fix	VERB
fsr-3714	101	23	income	income	NOUN
fsr-3714	101	24	securities	security	NOUN
fsr-3714	101	25	.	.	PUNCT
fsr-3714	102	1	contrasting	contrast	VERB
fsr-3714	102	2	the	the	DET
fsr-3714	102	3	views	view	NOUN
fsr-3714	102	4	of	of	ADP
fsr-3714	102	5	treynor	treynor	NOUN
fsr-3714	102	6	and	and	CCONJ
fsr-3714	102	7	bodie	bodie	PROPN
fsr-3714	102	8	(	(	PUNCT
fsr-3714	102	9	1992	1992	NUM
fsr-3714	102	10	)	)	PUNCT
fsr-3714	102	11	to	to	ADP
fsr-3714	102	12	that	that	PRON
fsr-3714	102	13	of	of	ADP
fsr-3714	102	14	black	black	ADJ
fsr-3714	102	15	and	and	CCONJ
fsr-3714	102	16	tepper	tepper	PROPN
fsr-3714	102	17	suggests	suggest	VERB
fsr-3714	102	18	a	a	DET
fsr-3714	102	19	difference	difference	NOUN
fsr-3714	102	20	in	in	ADP
fsr-3714	102	21	pension	pension	NOUN
fsr-3714	102	22	asset	asset	NOUN
fsr-3714	102	23	management	management	NOUN
fsr-3714	102	24	.	.	PUNCT
fsr-3714	103	1	treynor	treynor	PROPN
fsr-3714	103	2	’s	’s	PART
fsr-3714	103	3	and	and	CCONJ
fsr-3714	103	4	bodie	bodie	PROPN
fsr-3714	103	5	’s	’s	PART
fsr-3714	103	6	conclu	conclu	PROPN
fsr-3714	103	7	sions	sion	NOUN
fsr-3714	103	8	support	support	VERB
fsr-3714	103	9	aggressive	aggressive	ADJ
fsr-3714	103	10	management	management	NOUN
fsr-3714	103	11	,	,	PUNCT
fsr-3714	103	12	implying	implying	ADJ
fsr-3714	103	13	equities	equity	NOUN
fsr-3714	103	14	,	,	PUNCT
fsr-3714	103	15	while	while	SCONJ
fsr-3714	103	16	black	black	ADJ
fsr-3714	103	17	and	and	CCONJ
fsr-3714	103	18	tepper	tepper	PROPN
fsr-3714	103	19	endorse	endorse	VERB
fsr-3714	103	20	the	the	DET
fsr-3714	103	21	use	use	NOUN
fsr-3714	103	22	of	of	ADP
fsr-3714	103	23	bonds	bond	NOUN
fsr-3714	103	24	.	.	PUNCT
fsr-3714	104	1	to	to	PART
fsr-3714	104	2	integrate	integrate	VERB
fsr-3714	104	3	these	these	DET
fsr-3714	104	4	views	view	NOUN
fsr-3714	104	5	,	,	PUNCT
fsr-3714	104	6	bodie	bodie	PROPN
fsr-3714	104	7	,	,	PUNCT
fsr-3714	104	8	et	et	PROPN
fsr-3714	104	9	al	al	PROPN
fsr-3714	104	10	.	.	PUNCT
fsr-3714	105	1	(	(	PUNCT
fsr-3714	105	2	1987	1987	NUM
fsr-3714	105	3	)	)	PUNCT
fsr-3714	105	4	examined	examine	VERB
fsr-3714	105	5	the	the	DET
fsr-3714	105	6	proposition	proposition	NOUN
fsr-3714	105	7	that	that	SCONJ
fsr-3714	105	8	pension	pension	NOUN
fsr-3714	105	9	assets	asset	NOUN
fsr-3714	105	10	and	and	CCONJ
fsr-3714	105	11	liabilities	liability	NOUN
fsr-3714	105	12	are	be	AUX
fsr-3714	105	13	parts	part	NOUN
fsr-3714	105	14	of	of	ADP
fsr-3714	105	15	an	an	DET
fsr-3714	105	16	extended	extend	VERB
fsr-3714	105	17	balance	balance	NOUN
fsr-3714	105	18	sheet	sheet	NOUN
fsr-3714	105	19	and	and	CCONJ
fsr-3714	105	20	that	that	SCONJ
fsr-3714	105	21	pension	pension	NOUN
fsr-3714	105	22	funding	funding	NOUN
fsr-3714	105	23	policy	policy	NOUN
fsr-3714	105	24	is	be	AUX
fsr-3714	105	25	integral	integral	ADJ
fsr-3714	105	26	to	to	ADP
fsr-3714	105	27	corporate	corporate	ADJ
fsr-3714	105	28	financial	financial	ADJ
fsr-3714	105	29	policies	policy	NOUN
fsr-3714	105	30	.	.	PUNCT
fsr-3714	106	1	this	this	DET
fsr-3714	106	2	approach	approach	NOUN
fsr-3714	106	3	would	would	AUX
fsr-3714	106	4	integrate	integrate	VERB
fsr-3714	106	5	the	the	DET
fsr-3714	106	6	tax	tax	NOUN
fsr-3714	106	7	induced	induce	VERB
fsr-3714	106	8	behavior	behavior	NOUN
fsr-3714	106	9	of	of	ADP
fsr-3714	106	10	black	black	NOUN
fsr-3714	106	11	and	and	CCONJ
fsr-3714	106	12	tepper	tepper	NOUN
fsr-3714	106	13	with	with	ADP
fsr-3714	106	14	the	the	DET
fsr-3714	106	15	insurance	insurance	NOUN
fsr-3714	106	16	role	role	NOUN
fsr-3714	106	17	of	of	ADP
fsr-3714	106	18	the	the	DET
fsr-3714	106	19	pbgc	pbgc	PROPN
fsr-3714	106	20	,	,	PUNCT
fsr-3714	106	21	as	as	SCONJ
fsr-3714	106	22	perceived	perceive	VERB
fsr-3714	106	23	by	by	ADP
fsr-3714	106	24	treynor	treynor	NOUN
fsr-3714	106	25	and	and	CCONJ
fsr-3714	106	26	bodie	bodie	PROPN
fsr-3714	106	27	,	,	PUNCT
fsr-3714	106	28	and	and	CCONJ
fsr-3714	106	29	test	test	VERB
fsr-3714	106	30	the	the	DET
fsr-3714	106	31	pension	pension	NOUN
fsr-3714	106	32	asset	asset	NOUN
fsr-3714	106	33	strategy	strategy	NOUN
fsr-3714	106	34	.	.	PUNCT
fsr-3714	107	1	they	they	PRON
fsr-3714	107	2	find	find	VERB
fsr-3714	107	3	that	that	SCONJ
fsr-3714	107	4	the	the	DET
fsr-3714	107	5	proportion	proportion	NOUN
fsr-3714	107	6	of	of	ADP
fsr-3714	107	7	plan	plan	NOUN
fsr-3714	107	8	assets	asset	NOUN
fsr-3714	107	9	in	in	ADP
fsr-3714	107	10	fixed	fix	VERB
fsr-3714	107	11	income	income	NOUN
fsr-3714	107	12	securities	security	NOUN
fsr-3714	107	13	is	be	AUX
fsr-3714	107	14	inversely	inversely	ADV
fsr-3714	107	15	related	relate	VERB
fsr-3714	107	16	to	to	ADP
fsr-3714	107	17	funded	funded	ADJ
fsr-3714	107	18	status	status	NOUN
fsr-3714	107	19	of	of	ADP
fsr-3714	107	20	the	the	DET
fsr-3714	107	21	plan	plan	NOUN
fsr-3714	107	22	(	(	PUNCT
fsr-3714	107	23	plan	plan	VERB
fsr-3714	107	24	assets	asset	NOUN
fsr-3714	107	25	to	to	ADP
fsr-3714	107	26	liabilities	liability	NOUN
fsr-3714	107	27	ratio	ratio	NOUN
fsr-3714	107	28	)	)	PUNCT
fsr-3714	107	29	and	and	CCONJ
fsr-3714	107	30	sponsor	sponsor	NOUN
fsr-3714	107	31	’s	’s	PART
fsr-3714	107	32	bond	bond	NOUN
fsr-3714	107	33	rating	rating	NOUN
fsr-3714	107	34	which	which	PRON
fsr-3714	107	35	are	be	AUX
fsr-3714	107	36	two	two	NUM
fsr-3714	107	37	measures	measure	NOUN
fsr-3714	107	38	of	of	ADP
fsr-3714	107	39	corporate	corporate	ADJ
fsr-3714	107	40	risk	risk	NOUN
fsr-3714	107	41	taking	taking	NOUN
fsr-3714	107	42	.	.	PUNCT
fsr-3714	108	1	this	this	PRON
fsr-3714	108	2	would	would	AUX
fsr-3714	108	3	138	138	NUM
fsr-3714	108	4	financial	financial	ADJ
fsr-3714	108	5	services	service	NOUN
fsr-3714	108	6	review	review	NOUN
fsr-3714	108	7	,	,	PUNCT
fsr-3714	108	8	2(2	2(2	NUM
fsr-3714	108	9	)	)	PUNCT
fsr-3714	108	10	1993	1993	NUM
fsr-3714	108	11	support	support	VERB
fsr-3714	108	12	the	the	DET
fsr-3714	108	13	contention	contention	NOUN
fsr-3714	108	14	of	of	ADP
fsr-3714	108	15	bodie	bodie	PROPN
fsr-3714	108	16	,	,	PUNCT
fsr-3714	108	17	et	et	PROPN
fsr-3714	108	18	al	al	PROPN
fsr-3714	108	19	.	.	PUNCT
fsr-3714	109	1	that	that	SCONJ
fsr-3714	109	2	the	the	DET
fsr-3714	109	3	pension	pension	NOUN
fsr-3714	109	4	is	be	AUX
fsr-3714	109	5	an	an	DET
fsr-3714	109	6	extension	extension	NOUN
fsr-3714	109	7	of	of	ADP
fsr-3714	109	8	the	the	DET
fsr-3714	109	9	corporation	corporation	NOUN
fsr-3714	109	10	.	.	PUNCT
fsr-3714	110	1	alderson	alderson	PROPN
fsr-3714	110	2	(	(	PUNCT
fsr-3714	110	3	1990	1990	NUM
fsr-3714	110	4	)	)	PUNCT
fsr-3714	110	5	examined	examine	VERB
fsr-3714	110	6	the	the	DET
fsr-3714	110	7	influence	influence	NOUN
fsr-3714	110	8	of	of	ADP
fsr-3714	110	9	the	the	DET
fsr-3714	110	10	changes	change	NOUN
fsr-3714	110	11	in	in	ADP
fsr-3714	110	12	pension	pension	NOUN
fsr-3714	110	13	regulation	regulation	NOUN
fsr-3714	110	14	introduced	introduce	VERB
fsr-3714	110	15	by	by	ADP
fsr-3714	110	16	the	the	DET
fsr-3714	110	17	omnibus	omnibus	ADJ
fsr-3714	110	18	budget	budget	NOUN
fsr-3714	110	19	reconciliation	reconciliation	NOUN
fsr-3714	110	20	act	act	NOUN
fsr-3714	110	21	of	of	ADP
fsr-3714	110	22	1987	1987	NUM
fsr-3714	110	23	(	(	PUNCT
fsr-3714	110	24	obra	obra	PROPN
fsr-3714	110	25	)	)	PUNCT
fsr-3714	110	26	on	on	ADP
fsr-3714	110	27	the	the	DET
fsr-3714	110	28	pension	pension	NOUN
fsr-3714	110	29	policies	policy	NOUN
fsr-3714	110	30	of	of	ADP
fsr-3714	110	31	defined	define	VERB
fsr-3714	110	32	benefit	benefit	NOUN
fsr-3714	110	33	plan	plan	NOUN
fsr-3714	110	34	sponsors	sponsor	NOUN
fsr-3714	110	35	.	.	PUNCT
fsr-3714	111	1	he	he	PRON
fsr-3714	111	2	concluded	conclude	VERB
fsr-3714	111	3	that	that	SCONJ
fsr-3714	111	4	the	the	DET
fsr-3714	111	5	tighter	tight	ADJ
fsr-3714	111	6	restrictions	restriction	NOUN
fsr-3714	111	7	on	on	ADP
fsr-3714	111	8	the	the	DET
fsr-3714	111	9	discretionary	discretionary	ADJ
fsr-3714	111	10	capabilities	capability	NOUN
fsr-3714	111	11	to	to	PART
fsr-3714	111	12	terminate	terminate	VERB
fsr-3714	111	13	underfunded	underfunded	ADJ
fsr-3714	111	14	plans	plan	NOUN
fsr-3714	111	15	has	have	AUX
fsr-3714	111	16	transferred	transfer	VERB
fsr-3714	111	17	a	a	DET
fsr-3714	111	18	greater	great	ADJ
fsr-3714	111	19	share	share	NOUN
fsr-3714	111	20	of	of	ADP
fsr-3714	111	21	the	the	DET
fsr-3714	111	22	financial	financial	ADJ
fsr-3714	111	23	risks	risk	NOUN
fsr-3714	111	24	from	from	ADP
fsr-3714	111	25	the	the	DET
fsr-3714	111	26	government	government	NOUN
fsr-3714	111	27	to	to	ADP
fsr-3714	111	28	shareholders	shareholder	NOUN
fsr-3714	111	29	and	and	CCONJ
fsr-3714	111	30	ultimately	ultimately	ADV
fsr-3714	111	31	to	to	ADP
fsr-3714	111	32	the	the	DET
fsr-3714	111	33	plan	plan	NOUN
fsr-3714	111	34	participant	participant	NOUN
fsr-3714	111	35	.	.	PUNCT
fsr-3714	112	1	he	he	PRON
fsr-3714	112	2	concludes	conclude	VERB
fsr-3714	112	3	that	that	SCONJ
fsr-3714	112	4	this	this	PRON
fsr-3714	112	5	has	have	AUX
fsr-3714	112	6	increased	increase	VERB
fsr-3714	112	7	the	the	DET
fsr-3714	112	8	need	need	NOUN
fsr-3714	112	9	for	for	ADP
fsr-3714	112	10	a	a	DET
fsr-3714	112	11	lower	low	ADJ
fsr-3714	112	12	risk	risk	NOUN
fsr-3714	112	13	policy	policy	NOUN
fsr-3714	112	14	in	in	ADP
fsr-3714	112	15	regard	regard	NOUN
fsr-3714	112	16	to	to	ADP
fsr-3714	112	17	investment	investment	NOUN
fsr-3714	112	18	selection	selection	NOUN
fsr-3714	112	19	and	and	CCONJ
fsr-3714	112	20	management	management	NOUN
fsr-3714	112	21	of	of	ADP
fsr-3714	112	22	pension	pension	NOUN
fsr-3714	112	23	assets	asset	NOUN
fsr-3714	112	24	.	.	PUNCT
fsr-3714	113	1	as	as	SCONJ
fsr-3714	113	2	one	one	PRON
fsr-3714	113	3	would	would	AUX
fsr-3714	113	4	expect	expect	VERB
fsr-3714	113	5	,	,	PUNCT
fsr-3714	113	6	the	the	DET
fsr-3714	113	7	asset	asset	NOUN
fsr-3714	113	8	mix	mix	NOUN
fsr-3714	113	9	and	and	CCONJ
fsr-3714	113	10	,	,	PUNCT
fsr-3714	113	11	therefore	therefore	ADV
fsr-3714	113	12	,	,	PUNCT
fsr-3714	113	13	the	the	DET
fsr-3714	113	14	investment	investment	NOUN
fsr-3714	113	15	performance	performance	NOUN
fsr-3714	113	16	of	of	ADP
fsr-3714	113	17	pension	pension	NOUN
fsr-3714	113	18	funds	fund	NOUN
fsr-3714	113	19	is	be	AUX
fsr-3714	113	20	of	of	ADP
fsr-3714	113	21	particular	particular	ADJ
fsr-3714	113	22	importance	importance	NOUN
fsr-3714	113	23	to	to	ADP
fsr-3714	113	24	the	the	DET
fsr-3714	113	25	funding	funding	NOUN
fsr-3714	113	26	status	status	NOUN
fsr-3714	113	27	of	of	ADP
fsr-3714	113	28	pension	pension	NOUN
fsr-3714	113	29	plans	plan	NOUN
fsr-3714	113	30	.	.	PUNCT
fsr-3714	114	1	over	over	ADP
fsr-3714	114	2	the	the	DET
fsr-3714	114	3	1987	1987	NUM
fsr-3714	114	4	to	to	ADP
fsr-3714	114	5	1990	1990	NUM
fsr-3714	114	6	period	period	NOUN
fsr-3714	114	7	,	,	PUNCT
fsr-3714	114	8	according	accord	VERB
fsr-3714	114	9	to	to	ADP
fsr-3714	114	10	miller	miller	PROPN
fsr-3714	114	11	(	(	PUNCT
fsr-3714	114	12	1991	1991	NUM
fsr-3714	114	13	)	)	PUNCT
fsr-3714	114	14	,	,	PUNCT
fsr-3714	114	15	distributions	distribution	NOUN
fsr-3714	114	16	from	from	ADP
fsr-3714	114	17	pension	pension	NOUN
fsr-3714	114	18	plans	plan	NOUN
fsr-3714	114	19	exceeded	exceed	VERB
fsr-3714	114	20	contributions	contribution	NOUN
fsr-3714	114	21	with	with	ADP
fsr-3714	114	22	the	the	DET
fsr-3714	114	23	net	net	ADJ
fsr-3714	114	24	outflow	outflow	NOUN
fsr-3714	114	25	in	in	ADP
fsr-3714	114	26	1990	1990	NUM
fsr-3714	114	27	amounting	amount	VERB
fsr-3714	114	28	to	to	ADP
fsr-3714	114	29	$	$	SYM
fsr-3714	114	30	13	13	NUM
fsr-3714	114	31	billion	billion	NUM
fsr-3714	114	32	.	.	PUNCT
fsr-3714	115	1	in	in	ADP
fsr-3714	115	2	order	order	NOUN
fsr-3714	115	3	to	to	PART
fsr-3714	115	4	compensate	compensate	VERB
fsr-3714	115	5	for	for	ADP
fsr-3714	115	6	this	this	DET
fsr-3714	115	7	negative	negative	ADJ
fsr-3714	115	8	flow	flow	NOUN
fsr-3714	115	9	,	,	PUNCT
fsr-3714	115	10	the	the	DET
fsr-3714	115	11	sponsor	sponsor	NOUN
fsr-3714	115	12	must	must	AUX
fsr-3714	115	13	make	make	VERB
fsr-3714	115	14	either	either	CCONJ
fsr-3714	115	15	greater	great	ADJ
fsr-3714	115	16	contributions	contribution	NOUN
fsr-3714	115	17	in	in	ADP
fsr-3714	115	18	the	the	DET
fsr-3714	115	19	future	future	NOUN
fsr-3714	115	20	(	(	PUNCT
fsr-3714	115	21	increase	increase	VERB
fsr-3714	115	22	funding	funding	NOUN
fsr-3714	115	23	)	)	PUNCT
fsr-3714	115	24	or	or	CCONJ
fsr-3714	115	25	achieve	achieve	VERB
fsr-3714	115	26	greater	great	ADJ
fsr-3714	115	27	investment	investment	NOUN
fsr-3714	115	28	performance	performance	NOUN
fsr-3714	115	29	(	(	PUNCT
fsr-3714	115	30	perhaps	perhaps	ADV
fsr-3714	115	31	by	by	ADP
fsr-3714	115	32	incurring	incur	VERB
fsr-3714	115	33	greater	great	ADJ
fsr-3714	115	34	risks	risk	NOUN
fsr-3714	115	35	or	or	CCONJ
fsr-3714	115	36	by	by	ADP
fsr-3714	115	37	employing	employ	VERB
fsr-3714	115	38	superior	superior	ADJ
fsr-3714	115	39	investment	investment	NOUN
fsr-3714	115	40	managers	manager	NOUN
fsr-3714	115	41	)	)	PUNCT
fsr-3714	115	42	.	.	PUNCT
fsr-3714	116	1	prudence	prudence	NOUN
fsr-3714	116	2	in	in	ADP
fsr-3714	116	3	investment	investment	NOUN
fsr-3714	116	4	management	management	NOUN
fsr-3714	116	5	the	the	DET
fsr-3714	116	6	pension	pension	NOUN
fsr-3714	116	7	trustees	trustee	NOUN
fsr-3714	116	8	,	,	PUNCT
fsr-3714	116	9	or	or	CCONJ
fsr-3714	116	10	plan	plan	NOUN
fsr-3714	116	11	administrators	administrator	NOUN
fsr-3714	116	12	,	,	PUNCT
fsr-3714	116	13	while	while	SCONJ
fsr-3714	116	14	employed	employ	VERB
fsr-3714	116	15	by	by	ADP
fsr-3714	116	16	the	the	DET
fsr-3714	116	17	plan	plan	NOUN
fsr-3714	116	18	sponsor	sponsor	NOUN
fsr-3714	116	19	,	,	PUNCT
fsr-3714	116	20	have	have	VERB
fsr-3714	116	21	a	a	DET
fsr-3714	116	22	fiduciary	fiduciary	ADJ
fsr-3714	116	23	responsibility	responsibility	NOUN
fsr-3714	116	24	for	for	ADP
fsr-3714	116	25	the	the	DET
fsr-3714	116	26	plan	plan	NOUN
fsr-3714	116	27	.	.	PUNCT
fsr-3714	117	1	as	as	ADP
fsr-3714	117	2	fiduciaries	fiduciary	NOUN
fsr-3714	117	3	,	,	PUNCT
fsr-3714	117	4	they	they	PRON
fsr-3714	117	5	are	be	AUX
fsr-3714	117	6	required	require	VERB
fsr-3714	117	7	to	to	PART
fsr-3714	117	8	perform	perform	VERB
fsr-3714	117	9	their	their	PRON
fsr-3714	117	10	duties	duty	NOUN
fsr-3714	117	11	for	for	ADP
fsr-3714	117	12	the	the	DET
fsr-3714	117	13	sole	sole	ADJ
fsr-3714	117	14	benefit	benefit	NOUN
fsr-3714	117	15	of	of	ADP
fsr-3714	117	16	plan	plan	NOUN
fsr-3714	117	17	participants	participant	NOUN
fsr-3714	117	18	and	and	CCONJ
fsr-3714	117	19	their	their	PRON
fsr-3714	117	20	beneficiaries	beneficiary	NOUN
fsr-3714	117	21	;	;	PUNCT
fsr-3714	117	22	with	with	ADP
fsr-3714	117	23	the	the	DET
fsr-3714	117	24	skill	skill	NOUN
fsr-3714	117	25	,	,	PUNCT
fsr-3714	117	26	care	care	NOUN
fsr-3714	117	27	,	,	PUNCT
fsr-3714	117	28	prudence	prudence	NOUN
fsr-3714	117	29	,	,	PUNCT
fsr-3714	117	30	and	and	CCONJ
fsr-3714	117	31	diligence	diligence	NOUN
fsr-3714	117	32	under	under	ADP
fsr-3714	117	33	the	the	DET
fsr-3714	117	34	circumstances	circumstance	NOUN
fsr-3714	117	35	prevailing	prevail	VERB
fsr-3714	117	36	that	that	SCONJ
fsr-3714	117	37	a	a	DET
fsr-3714	117	38	prudent	prudent	ADJ
fsr-3714	117	39	man3	man3	NOUN
fsr-3714	117	40	acting	act	VERB
fsr-3714	117	41	in	in	ADP
fsr-3714	117	42	like	like	ADP
fsr-3714	117	43	capacity	capacity	NOUN
fsr-3714	117	44	and	and	CCONJ
fsr-3714	117	45	familiar	familiar	ADJ
fsr-3714	117	46	with	with	ADP
fsr-3714	117	47	such	such	ADJ
fsr-3714	117	48	matters	matter	NOUN
fsr-3714	117	49	would	would	AUX
fsr-3714	117	50	use	use	VERB
fsr-3714	117	51	,	,	PUNCT
fsr-3714	117	52	by	by	ADP
fsr-3714	117	53	diversifying	diversify	VERB
fsr-3714	117	54	the	the	DET
fsr-3714	117	55	investments	investment	NOUN
fsr-3714	117	56	of	of	ADP
fsr-3714	117	57	the	the	DET
fsr-3714	117	58	plan	plan	NOUN
fsr-3714	117	59	to	to	PART
fsr-3714	117	60	minimize	minimize	VERB
fsr-3714	117	61	losses	loss	NOUN
fsr-3714	117	62	in	in	ADP
fsr-3714	117	63	accordance	accordance	NOUN
fsr-3714	117	64	with	with	ADP
fsr-3714	117	65	the	the	DET
fsr-3714	117	66	documents	document	NOUN
fsr-3714	117	67	and	and	CCONJ
fsr-3714	117	68	instruments	instrument	NOUN
fsr-3714	117	69	governing	govern	VERB
fsr-3714	117	70	the	the	DET
fsr-3714	117	71	plan4	plan4	NOUN
fsr-3714	117	72	in	in	ADP
fsr-3714	117	73	many	many	ADJ
fsr-3714	117	74	cases	case	NOUN
fsr-3714	117	75	this	this	PRON
fsr-3714	117	76	would	would	AUX
fsr-3714	117	77	involve	involve	VERB
fsr-3714	117	78	the	the	DET
fsr-3714	117	79	retention	retention	NOUN
fsr-3714	117	80	of	of	ADP
fsr-3714	117	81	the	the	DET
fsr-3714	117	82	services	service	NOUN
fsr-3714	117	83	of	of	ADP
fsr-3714	117	84	a	a	DET
fsr-3714	117	85	professional	professional	ADJ
fsr-3714	117	86	investment	investment	NOUN
fsr-3714	117	87	manager	manager	NOUN
fsr-3714	117	88	.	.	PUNCT
fsr-3714	118	1	however	however	ADV
fsr-3714	118	2	,	,	PUNCT
fsr-3714	118	3	hiring	hire	VERB
fsr-3714	118	4	professional	professional	ADJ
fsr-3714	118	5	investment	investment	NOUN
fsr-3714	118	6	managers	manager	NOUN
fsr-3714	118	7	does	do	AUX
fsr-3714	118	8	not	not	PART
fsr-3714	118	9	assure	assure	VERB
fsr-3714	118	10	the	the	DET
fsr-3714	118	11	plan	plan	NOUN
fsr-3714	118	12	sponsor	sponsor	NOUN
fsr-3714	118	13	or	or	CCONJ
fsr-3714	118	14	the	the	DET
fsr-3714	118	15	participant	participant	NOUN
fsr-3714	118	16	of	of	ADP
fsr-3714	118	17	either	either	CCONJ
fsr-3714	118	18	good	good	ADJ
fsr-3714	118	19	investment	investment	NOUN
fsr-3714	118	20	performance	performance	NOUN
fsr-3714	118	21	or	or	CCONJ
fsr-3714	118	22	a	a	DET
fsr-3714	118	23	source	source	NOUN
fsr-3714	118	24	of	of	ADP
fsr-3714	118	25	recovery	recovery	NOUN
fsr-3714	118	26	for	for	ADP
fsr-3714	118	27	poor	poor	ADJ
fsr-3714	118	28	investment	investment	NOUN
fsr-3714	118	29	performance	performance	NOUN
fsr-3714	118	30	.	.	PUNCT
fsr-3714	119	1	for	for	ADP
fsr-3714	119	2	example	example	NOUN
fsr-3714	119	3	,	,	PUNCT
fsr-3714	119	4	weyerhaeuser	weyerhaeuser	PROPN
fsr-3714	119	5	failed	fail	VERB
fsr-3714	119	6	to	to	PART
fsr-3714	119	7	win	win	VERB
fsr-3714	119	8	a	a	DET
fsr-3714	119	9	judgment	judgment	NOUN
fsr-3714	119	10	against	against	ADP
fsr-3714	119	11	one	one	NUM
fsr-3714	119	12	of	of	ADP
fsr-3714	119	13	its	its	PRON
fsr-3714	119	14	investment	investment	NOUN
fsr-3714	119	15	managers	manager	NOUN
fsr-3714	119	16	for	for	ADP
fsr-3714	119	17	poor	poor	ADJ
fsr-3714	119	18	performance	performance	NOUN
fsr-3714	119	19	in	in	ADP
fsr-3714	119	20	spite	spite	NOUN
fsr-3714	119	21	of	of	ADP
fsr-3714	119	22	the	the	DET
fsr-3714	119	23	investment	investment	NOUN
fsr-3714	119	24	manager	manager	NOUN
fsr-3714	119	25	earning	earn	VERB
fsr-3714	119	26	only	only	ADV
fsr-3714	119	27	$	$	SYM
fsr-3714	119	28	34.9	34.9	NUM
fsr-3714	119	29	million	million	NUM
fsr-3714	119	30	on	on	ADP
fsr-3714	119	31	$	$	SYM
fsr-3714	119	32	2.52	2.52	NUM
fsr-3714	119	33	billion	billion	NUM
fsr-3714	119	34	under	under	ADP
fsr-3714	119	35	management	management	NOUN
fsr-3714	119	36	over	over	ADP
fsr-3714	119	37	a	a	DET
fsr-3714	119	38	three	three	NUM
fsr-3714	119	39	year	year	NOUN
fsr-3714	119	40	period	period	NOUN
fsr-3714	119	41	approximately	approximately	ADV
fsr-3714	119	42	,	,	PUNCT
fsr-3714	119	43	0.5	0.5	NUM
fsr-3714	119	44	%	%	NOUN
fsr-3714	119	45	per	per	ADP
fsr-3714	119	46	year	year	NOUN
fsr-3714	119	47	,	,	PUNCT
fsr-3714	119	48	clearly	clearly	ADV
fsr-3714	119	49	indicating	indicate	VERB
fsr-3714	119	50	that	that	SCONJ
fsr-3714	119	51	the	the	DET
fsr-3714	119	52	sponsor	sponsor	NOUN
fsr-3714	119	53	(	(	PUNCT
fsr-3714	119	54	and	and	CCONJ
fsr-3714	119	55	ultimately	ultimately	ADV
fsr-3714	119	56	the	the	DET
fsr-3714	119	57	employee	employee	NOUN
fsr-3714	119	58	)	)	PUNCT
fsr-3714	119	59	is	be	AUX
fsr-3714	119	60	the	the	DET
fsr-3714	119	61	one	one	NUM
fsr-3714	119	62	at	at	ADP
fsr-3714	119	63	risk.5	risk.5	NOUN
fsr-3714	119	64	whether	whether	SCONJ
fsr-3714	119	65	a	a	DET
fsr-3714	119	66	firm	firm	NOUN
fsr-3714	119	67	takes	take	VERB
fsr-3714	119	68	an	an	DET
fsr-3714	119	69	aggressive	aggressive	ADJ
fsr-3714	119	70	or	or	CCONJ
fsr-3714	119	71	conservative	conservative	ADJ
fsr-3714	119	72	investment	investment	NOUN
fsr-3714	119	73	approach	approach	NOUN
fsr-3714	119	74	with	with	ADP
fsr-3714	119	75	its	its	PRON
fsr-3714	119	76	pension	pension	NOUN
fsr-3714	119	77	assets	asset	NOUN
fsr-3714	119	78	would	would	AUX
fsr-3714	119	79	appear	appear	VERB
fsr-3714	119	80	to	to	PART
fsr-3714	119	81	be	be	AUX
fsr-3714	119	82	influenced	influence	VERB
fsr-3714	119	83	by	by	ADP
fsr-3714	119	84	both	both	CCONJ
fsr-3714	119	85	the	the	DET
fsr-3714	119	86	current	current	ADJ
fsr-3714	119	87	funding	funding	NOUN
fsr-3714	119	88	status	status	NOUN
fsr-3714	119	89	of	of	ADP
fsr-3714	119	90	the	the	DET
fsr-3714	119	91	plan	plan	NOUN
fsr-3714	119	92	and	and	CCONJ
fsr-3714	119	93	the	the	DET
fsr-3714	119	94	financial	financial	ADJ
fsr-3714	119	95	condition	condition	NOUN
fsr-3714	119	96	of	of	ADP
fsr-3714	119	97	the	the	DET
fsr-3714	119	98	sponsor	sponsor	NOUN
fsr-3714	119	99	.	.	PUNCT
fsr-3714	120	1	the	the	DET
fsr-3714	120	2	current	current	ADJ
fsr-3714	120	3	funding	funding	NOUN
fsr-3714	120	4	status	status	NOUN
fsr-3714	120	5	of	of	ADP
fsr-3714	120	6	the	the	DET
fsr-3714	120	7	plan	plan	NOUN
fsr-3714	120	8	is	be	AUX
fsr-3714	120	9	determined	determine	VERB
fsr-3714	120	10	by	by	ADP
fsr-3714	120	11	the	the	DET
fsr-3714	120	12	actuarial	actuarial	ADJ
fsr-3714	120	13	assumptions	assumption	NOUN
fsr-3714	120	14	used	use	VERB
fsr-3714	120	15	to	to	PART
fsr-3714	120	16	calculate	calculate	VERB
fsr-3714	120	17	the	the	DET
fsr-3714	120	18	pension	pension	NOUN
fsr-3714	120	19	liability	liability	NOUN
fsr-3714	120	20	.	.	PUNCT
fsr-3714	121	1	actuarial	actuarial	ADJ
fsr-3714	121	2	(	(	PUNCT
fsr-3714	121	3	valuation	valuation	NOUN
fsr-3714	121	4	)	)	PUNCT
fsr-3714	121	5	risks	risk	VERB
fsr-3714	121	6	the	the	DET
fsr-3714	121	7	employer	employer	NOUN
fsr-3714	121	8	hires	hire	VERB
fsr-3714	121	9	the	the	DET
fsr-3714	121	10	enrolled	enrol	VERB
fsr-3714	121	11	actuary	actuary	NOUN
fsr-3714	121	12	(	(	PUNCT
fsr-3714	121	13	ea	ea	NOUN
fsr-3714	121	14	)	)	PUNCT
fsr-3714	121	15	to	to	PART
fsr-3714	121	16	perform	perform	VERB
fsr-3714	121	17	an	an	DET
fsr-3714	121	18	annual	annual	ADJ
fsr-3714	121	19	valuation	valuation	NOUN
fsr-3714	121	20	report	report	NOUN
fsr-3714	121	21	and	and	CCONJ
fsr-3714	121	22	to	to	PART
fsr-3714	121	23	complete	complete	VERB
fsr-3714	121	24	a	a	DET
fsr-3714	121	25	schedule	schedule	NOUN
fsr-3714	121	26	b	b	NOUN
fsr-3714	121	27	for	for	ADP
fsr-3714	121	28	corporate	corporate	ADJ
fsr-3714	121	29	tax	tax	NOUN
fsr-3714	121	30	reporting	reporting	NOUN
fsr-3714	121	31	.	.	PUNCT
fsr-3714	122	1	the	the	DET
fsr-3714	122	2	ea	ea	PROPN
fsr-3714	122	3	is	be	AUX
fsr-3714	122	4	an	an	DET
fsr-3714	122	5	the	the	DET
fsr-3714	122	6	risks	risk	NOUN
fsr-3714	122	7	of	of	ADP
fsr-3714	122	8	pension	pension	NOUN
fsr-3714	122	9	plans	plan	NOUN
fsr-3714	122	10	139	139	NUM
fsr-3714	122	11	independent	independent	ADJ
fsr-3714	122	12	professional	professional	NOUN
fsr-3714	122	13	bound	bind	VERB
fsr-3714	122	14	by	by	ADP
fsr-3714	122	15	rules	rule	NOUN
fsr-3714	122	16	of	of	ADP
fsr-3714	122	17	the	the	DET
fsr-3714	122	18	profession	profession	NOUN
fsr-3714	122	19	and	and	CCONJ
fsr-3714	122	20	by	by	ADP
fsr-3714	122	21	the	the	DET
fsr-3714	122	22	irs	irs	PROPN
fsr-3714	122	23	.	.	PUNCT
fsr-3714	123	1	as	as	ADP
fsr-3714	123	2	a	a	DET
fsr-3714	123	3	result	result	NOUN
fsr-3714	123	4	of	of	ADP
fsr-3714	123	5	this	this	DET
fsr-3714	123	6	annual	annual	ADJ
fsr-3714	123	7	valuation	valuation	NOUN
fsr-3714	123	8	,	,	PUNCT
fsr-3714	123	9	the	the	DET
fsr-3714	123	10	ea	ea	NOUN
fsr-3714	123	11	recommends	recommend	VERB
fsr-3714	123	12	an	an	DET
fsr-3714	123	13	amount	amount	NOUN
fsr-3714	123	14	for	for	SCONJ
fsr-3714	123	15	the	the	DET
fsr-3714	123	16	employer	employer	NOUN
fsr-3714	123	17	to	to	PART
fsr-3714	123	18	contribute	contribute	VERB
fsr-3714	123	19	to	to	ADP
fsr-3714	123	20	the	the	DET
fsr-3714	123	21	plan	plan	NOUN
fsr-3714	123	22	.	.	PUNCT
fsr-3714	124	1	this	this	DET
fsr-3714	124	2	recommended	recommend	VERB
fsr-3714	124	3	contribution	contribution	NOUN
fsr-3714	124	4	is	be	AUX
fsr-3714	124	5	within	within	ADP
fsr-3714	124	6	a	a	DET
fsr-3714	124	7	band	band	NOUN
fsr-3714	124	8	of	of	ADP
fsr-3714	124	9	actuarially	actuarially	ADV
fsr-3714	124	10	acceptable	acceptable	ADJ
fsr-3714	124	11	minimum	minimum	ADJ
fsr-3714	124	12	and	and	CCONJ
fsr-3714	124	13	maximum	maximum	ADJ
fsr-3714	124	14	contributions	contribution	NOUN
fsr-3714	124	15	.	.	PUNCT
fsr-3714	125	1	the	the	DET
fsr-3714	125	2	requirements	requirement	NOUN
fsr-3714	125	3	for	for	ADP
fsr-3714	125	4	the	the	DET
fsr-3714	125	5	mini	mini	ADJ
fsr-3714	125	6	mum	mum	NOUN
fsr-3714	125	7	contribution	contribution	NOUN
fsr-3714	125	8	are	be	AUX
fsr-3714	125	9	established	establish	VERB
fsr-3714	125	10	by	by	ADP
fsr-3714	125	11	erisa	erisa	NOUN
fsr-3714	125	12	and	and	CCONJ
fsr-3714	125	13	determined	determine	VERB
fsr-3714	125	14	as	as	SCONJ
fsr-3714	125	15	follows	follow	VERB
fsr-3714	125	16	:	:	PUNCT
fsr-3714	126	1	1	1	X
fsr-3714	126	2	.	.	X
fsr-3714	127	1	all	all	DET
fsr-3714	127	2	normal	normal	ADJ
fsr-3714	127	3	costs	cost	NOUN
fsr-3714	127	4	attributable	attributable	ADJ
fsr-3714	127	5	to	to	PART
fsr-3714	127	6	benefit	benefit	VERB
fsr-3714	127	7	claims	claim	NOUN
fsr-3714	127	8	deriving	derive	VERB
fsr-3714	127	9	from	from	ADP
fsr-3714	127	10	employee	employee	NOUN
fsr-3714	127	11	services	service	NOUN
fsr-3714	127	12	in	in	ADP
fsr-3714	127	13	a	a	DET
fsr-3714	127	14	given	give	VERB
fsr-3714	127	15	year	year	NOUN
fsr-3714	127	16	must	must	AUX
fsr-3714	127	17	be	be	AUX
fsr-3714	127	18	paid	pay	VERB
fsr-3714	127	19	that	that	DET
fsr-3714	127	20	year	year	NOUN
fsr-3714	127	21	;	;	PUNCT
fsr-3714	127	22	2	2	X
fsr-3714	127	23	.	.	X
fsr-3714	128	1	any	any	DET
fsr-3714	128	2	experience	experience	NOUN
fsr-3714	128	3	losses	loss	NOUN
fsr-3714	128	4	(	(	PUNCT
fsr-3714	128	5	caused	cause	VERB
fsr-3714	128	6	by	by	ADP
fsr-3714	128	7	a	a	DET
fsr-3714	128	8	decline	decline	NOUN
fsr-3714	128	9	in	in	ADP
fsr-3714	128	10	the	the	DET
fsr-3714	128	11	value	value	NOUN
fsr-3714	128	12	of	of	ADP
fsr-3714	128	13	the	the	DET
fsr-3714	128	14	securities	security	NOUN
fsr-3714	128	15	in	in	ADP
fsr-3714	128	16	the	the	DET
fsr-3714	128	17	fund	fund	NOUN
fsr-3714	128	18	,	,	PUNCT
fsr-3714	128	19	by	by	ADP
fsr-3714	128	20	unexpected	unexpected	ADJ
fsr-3714	128	21	changes	change	NOUN
fsr-3714	128	22	in	in	ADP
fsr-3714	128	23	employee	employee	NOUN
fsr-3714	128	24	turnover	turnover	NOUN
fsr-3714	128	25	,	,	PUNCT
fsr-3714	128	26	or	or	CCONJ
fsr-3714	128	27	by	by	ADP
fsr-3714	128	28	changes	change	NOUN
fsr-3714	128	29	in	in	ADP
fsr-3714	128	30	actuarial	actuarial	ADJ
fsr-3714	128	31	assumptions	assumption	NOUN
fsr-3714	128	32	about	about	ADP
fsr-3714	128	33	the	the	DET
fsr-3714	128	34	discount	discount	NOUN
fsr-3714	128	35	rate	rate	NOUN
fsr-3714	128	36	)	)	PUNCT
fsr-3714	128	37	must	must	AUX
fsr-3714	128	38	be	be	AUX
fsr-3714	128	39	amortized	amortize	VERB
fsr-3714	128	40	over	over	ADP
fsr-3714	128	41	a	a	DET
fsr-3714	128	42	period	period	NOUN
fsr-3714	128	43	not	not	PART
fsr-3714	128	44	to	to	PART
fsr-3714	128	45	exceed	exceed	VERB
fsr-3714	128	46	15	15	NUM
fsr-3714	128	47	years	year	NOUN
fsr-3714	128	48	;	;	PUNCT
fsr-3714	128	49	and	and	CCONJ
fsr-3714	128	50	3	3	X
fsr-3714	128	51	.	.	X
fsr-3714	128	52	supplemental	supplemental	ADJ
fsr-3714	128	53	liabilities	liability	NOUN
fsr-3714	128	54	resulting	result	VERB
fsr-3714	128	55	from	from	ADP
fsr-3714	128	56	increased	increase	VERB
fsr-3714	128	57	benefits	benefit	NOUN
fsr-3714	128	58	or	or	CCONJ
fsr-3714	128	59	underfunded	underfunde	VERB
fsr-3714	128	60	past	past	ADJ
fsr-3714	128	61	service	service	NOUN
fsr-3714	128	62	costs	cost	NOUN
fsr-3714	128	63	must	must	AUX
fsr-3714	128	64	be	be	AUX
fsr-3714	128	65	amortized	amortize	VERB
fsr-3714	128	66	over	over	ADP
fsr-3714	128	67	a	a	DET
fsr-3714	128	68	period	period	NOUN
fsr-3714	128	69	not	not	PART
fsr-3714	128	70	to	to	PART
fsr-3714	128	71	exceed	exceed	VERB
fsr-3714	128	72	30	30	NUM
fsr-3714	128	73	years	year	NOUN
fsr-3714	128	74	(	(	PUNCT
fsr-3714	128	75	40	40	NUM
fsr-3714	128	76	years	year	NOUN
fsr-3714	128	77	for	for	ADP
fsr-3714	128	78	companies	company	NOUN
fsr-3714	128	79	with	with	ADP
fsr-3714	128	80	pre	pre	ADJ
fsr-3714	128	81	-	-	ADJ
fsr-3714	128	82	erisa	erisa	ADJ
fsr-3714	128	83	supplemental	supplemental	NOUN
fsr-3714	128	84	liabilities).6	liabilities).6	PROPN
fsr-3714	128	85	the	the	DET
fsr-3714	128	86	maximum	maximum	ADJ
fsr-3714	128	87	allowable	allowable	ADJ
fsr-3714	128	88	contribution	contribution	NOUN
fsr-3714	128	89	is	be	AUX
fsr-3714	128	90	determined	determine	VERB
fsr-3714	128	91	by	by	ADP
fsr-3714	128	92	the	the	DET
fsr-3714	128	93	internal	internal	ADJ
fsr-3714	128	94	revenue	revenue	NOUN
fsr-3714	128	95	service	service	NOUN
fsr-3714	128	96	regulations	regulation	NOUN
fsr-3714	128	97	.	.	PUNCT
fsr-3714	129	1	the	the	DET
fsr-3714	129	2	limit	limit	NOUN
fsr-3714	129	3	is	be	AUX
fsr-3714	129	4	the	the	DET
fsr-3714	129	5	actuarially	actuarially	ADV
fsr-3714	129	6	determined	determine	VERB
fsr-3714	129	7	normal	normal	ADJ
fsr-3714	129	8	cost	cost	NOUN
fsr-3714	129	9	of	of	ADP
fsr-3714	129	10	the	the	DET
fsr-3714	129	11	plan	plan	NOUN
fsr-3714	129	12	plus	plus	CCONJ
fsr-3714	129	13	any	any	DET
fsr-3714	129	14	amount	amount	NOUN
fsr-3714	129	15	which	which	PRON
fsr-3714	129	16	is	be	AUX
fsr-3714	129	17	necessary	necessary	ADJ
fsr-3714	129	18	to	to	PART
fsr-3714	129	19	amortize	amortize	VERB
fsr-3714	129	20	over	over	ADP
fsr-3714	129	21	ten	ten	NUM
fsr-3714	129	22	years	year	NOUN
fsr-3714	129	23	any	any	DET
fsr-3714	129	24	experience	experience	NOUN
fsr-3714	129	25	and	and	CCONJ
fsr-3714	129	26	supplemental	supplemental	ADJ
fsr-3714	129	27	losses	loss	NOUN
fsr-3714	129	28	.	.	PUNCT
fsr-3714	130	1	despite	despite	SCONJ
fsr-3714	130	2	the	the	DET
fsr-3714	130	3	fact	fact	NOUN
fsr-3714	130	4	that	that	SCONJ
fsr-3714	130	5	erisa	erisa	NOUN
fsr-3714	130	6	and	and	CCONJ
fsr-3714	130	7	the	the	DET
fsr-3714	130	8	irs	irs	PROPN
fsr-3714	130	9	have	have	AUX
fsr-3714	130	10	established	establish	VERB
fsr-3714	130	11	the	the	DET
fsr-3714	130	12	permissible	permissible	ADJ
fsr-3714	130	13	range	range	NOUN
fsr-3714	130	14	of	of	ADP
fsr-3714	130	15	annual	annual	ADJ
fsr-3714	130	16	contributions	contribution	NOUN
fsr-3714	130	17	to	to	ADP
fsr-3714	130	18	defined	define	VERB
fsr-3714	130	19	benefit	benefit	NOUN
fsr-3714	130	20	plans	plan	NOUN
fsr-3714	130	21	,	,	PUNCT
fsr-3714	130	22	sponsors	sponsor	NOUN
fsr-3714	130	23	still	still	ADV
fsr-3714	130	24	retain	retain	VERB
fsr-3714	130	25	considerable	considerable	ADJ
fsr-3714	130	26	flexibility	flexibility	NOUN
fsr-3714	130	27	in	in	ADP
fsr-3714	130	28	determining	determine	VERB
fsr-3714	130	29	the	the	DET
fsr-3714	130	30	amount	amount	NOUN
fsr-3714	130	31	of	of	ADP
fsr-3714	130	32	the	the	DET
fsr-3714	130	33	contribution	contribution	NOUN
fsr-3714	130	34	to	to	PART
fsr-3714	130	35	make	make	VERB
fsr-3714	130	36	to	to	ADP
fsr-3714	130	37	their	their	PRON
fsr-3714	130	38	pension	pension	NOUN
fsr-3714	130	39	plans	plan	NOUN
fsr-3714	130	40	within	within	ADP
fsr-3714	130	41	the	the	DET
fsr-3714	130	42	parameters	parameter	NOUN
fsr-3714	130	43	set	set	VERB
fsr-3714	130	44	by	by	ADP
fsr-3714	130	45	regulation	regulation	NOUN
fsr-3714	130	46	.	.	PUNCT
fsr-3714	131	1	however	however	ADV
fsr-3714	131	2	,	,	PUNCT
fsr-3714	131	3	the	the	DET
fsr-3714	131	4	assumptions	assumption	NOUN
fsr-3714	131	5	which	which	PRON
fsr-3714	131	6	the	the	DET
fsr-3714	131	7	ea	ea	NOUN
fsr-3714	131	8	has	have	VERB
fsr-3714	131	9	to	to	PART
fsr-3714	131	10	make	make	VERB
fsr-3714	131	11	in	in	ADP
fsr-3714	131	12	order	order	NOUN
fsr-3714	131	13	to	to	PART
fsr-3714	131	14	complete	complete	VERB
fsr-3714	131	15	the	the	DET
fsr-3714	131	16	annual	annual	ADJ
fsr-3714	131	17	valuation	valuation	NOUN
fsr-3714	131	18	are	be	AUX
fsr-3714	131	19	the	the	DET
fsr-3714	131	20	basis	basis	NOUN
fsr-3714	131	21	of	of	ADP
fsr-3714	131	22	this	this	DET
fsr-3714	131	23	flexibility	flexibility	NOUN
fsr-3714	131	24	.	.	PUNCT
fsr-3714	132	1	among	among	ADP
fsr-3714	132	2	the	the	DET
fsr-3714	132	3	assumptions	assumption	NOUN
fsr-3714	132	4	that	that	PRON
fsr-3714	132	5	affect	affect	VERB
fsr-3714	132	6	the	the	DET
fsr-3714	132	7	valuation	valuation	NOUN
fsr-3714	132	8	and	and	CCONJ
fsr-3714	132	9	,	,	PUNCT
fsr-3714	132	10	therefore	therefore	ADV
fsr-3714	132	11	,	,	PUNCT
fsr-3714	132	12	the	the	DET
fsr-3714	132	13	funding	funding	NOUN
fsr-3714	132	14	status	status	NOUN
fsr-3714	132	15	of	of	ADP
fsr-3714	132	16	a	a	DET
fsr-3714	132	17	plan	plan	NOUN
fsr-3714	132	18	are	be	AUX
fsr-3714	132	19	the	the	DET
fsr-3714	132	20	interest	interest	NOUN
fsr-3714	132	21	rate	rate	NOUN
fsr-3714	132	22	used	use	VERB
fsr-3714	132	23	for	for	ADP
fsr-3714	132	24	discounting	discount	VERB
fsr-3714	132	25	,	,	PUNCT
fsr-3714	132	26	the	the	DET
fsr-3714	132	27	rate	rate	NOUN
fsr-3714	132	28	of	of	ADP
fsr-3714	132	29	wage	wage	NOUN
fsr-3714	132	30	inflation	inflation	NOUN
fsr-3714	132	31	,	,	PUNCT
fsr-3714	132	32	and	and	CCONJ
fsr-3714	132	33	the	the	DET
fsr-3714	132	34	rate	rate	NOUN
fsr-3714	132	35	of	of	ADP
fsr-3714	132	36	price	price	NOUN
fsr-3714	132	37	inflation	inflation	NOUN
fsr-3714	132	38	,	,	PUNCT
fsr-3714	132	39	participant	participant	ADJ
fsr-3714	132	40	mortality	mortality	NOUN
fsr-3714	132	41	and	and	CCONJ
fsr-3714	132	42	morbidity	morbidity	NOUN
fsr-3714	132	43	.	.	PUNCT
fsr-3714	133	1	any	any	DET
fsr-3714	133	2	changes	change	NOUN
fsr-3714	133	3	in	in	ADP
fsr-3714	133	4	the	the	DET
fsr-3714	133	5	actuarial	actuarial	ADJ
fsr-3714	133	6	assumptions	assumption	NOUN
fsr-3714	133	7	and	and	CCONJ
fsr-3714	133	8	methods	method	NOUN
fsr-3714	133	9	are	be	AUX
fsr-3714	133	10	included	include	VERB
fsr-3714	133	11	in	in	ADP
fsr-3714	133	12	the	the	DET
fsr-3714	133	13	valuation	valuation	NOUN
fsr-3714	133	14	report	report	NOUN
fsr-3714	133	15	and	and	CCONJ
fsr-3714	133	16	schedule	schedule	NOUN
fsr-3714	133	17	b.	b.	PROPN
fsr-3714	133	18	the	the	DET
fsr-3714	133	19	ea	ea	PROPN
fsr-3714	133	20	must	must	AUX
fsr-3714	133	21	be	be	AUX
fsr-3714	133	22	prepared	prepare	VERB
fsr-3714	133	23	to	to	PART
fsr-3714	133	24	justify	justify	VERB
fsr-3714	133	25	any	any	DET
fsr-3714	133	26	changes	change	NOUN
fsr-3714	133	27	based	base	VERB
fsr-3714	133	28	on	on	ADP
fsr-3714	133	29	either	either	CCONJ
fsr-3714	133	30	plan	plan	VERB
fsr-3714	133	31	experience	experience	NOUN
fsr-3714	133	32	or	or	CCONJ
fsr-3714	133	33	long	long	ADJ
fsr-3714	133	34	term	term	NOUN
fsr-3714	133	35	market	market	NOUN
fsr-3714	133	36	expectations	expectation	NOUN
fsr-3714	133	37	.	.	PUNCT
fsr-3714	134	1	actuarial	actuarial	ADJ
fsr-3714	134	2	changes	change	NOUN
fsr-3714	134	3	would	would	AUX
fsr-3714	134	4	not	not	PART
fsr-3714	134	5	only	only	ADV
fsr-3714	134	6	affect	affect	VERB
fsr-3714	134	7	the	the	DET
fsr-3714	134	8	present	present	ADJ
fsr-3714	134	9	value	value	NOUN
fsr-3714	134	10	of	of	ADP
fsr-3714	134	11	the	the	DET
fsr-3714	134	12	pension	pension	NOUN
fsr-3714	134	13	fund	fund	NOUN
fsr-3714	134	14	liability	liability	NOUN
fsr-3714	134	15	,	,	PUNCT
fsr-3714	134	16	but	but	CCONJ
fsr-3714	134	17	also	also	ADV
fsr-3714	134	18	the	the	DET
fsr-3714	134	19	shareholder	shareholder	NOUN
fsr-3714	134	20	’s	’s	PART
fsr-3714	134	21	expectations	expectation	NOUN
fsr-3714	134	22	about	about	ADP
fsr-3714	134	23	the	the	DET
fsr-3714	134	24	riskiness	riskiness	NOUN
fsr-3714	134	25	and	and	CCONJ
fsr-3714	134	26	level	level	NOUN
fsr-3714	134	27	of	of	ADP
fsr-3714	134	28	future	future	ADJ
fsr-3714	134	29	cash	cash	NOUN
fsr-3714	134	30	flows	flow	NOUN
fsr-3714	134	31	of	of	ADP
fsr-3714	134	32	the	the	DET
fsr-3714	134	33	firm	firm	NOUN
fsr-3714	134	34	.	.	PUNCT
fsr-3714	135	1	following	follow	VERB
fsr-3714	135	2	the	the	DET
fsr-3714	135	3	approach	approach	NOUN
fsr-3714	135	4	of	of	ADP
fsr-3714	135	5	weston	weston	PROPN
fsr-3714	135	6	and	and	CCONJ
fsr-3714	135	7	copeland	copeland	PROPN
fsr-3714	135	8	(	(	PUNCT
fsr-3714	135	9	1988	1988	NUM
fsr-3714	135	10	)	)	PUNCT
fsr-3714	135	11	,	,	PUNCT
fsr-3714	135	12	the	the	DET
fsr-3714	135	13	value	value	NOUN
fsr-3714	135	14	of	of	ADP
fsr-3714	135	15	shareholders	shareholder	NOUN
fsr-3714	135	16	wealth	wealth	NOUN
fsr-3714	135	17	(	(	PUNCT
fsr-3714	135	18	s	s	X
fsr-3714	135	19	)	)	PUNCT
fsr-3714	135	20	is	be	AUX
fsr-3714	135	21	shown	show	VERB
fsr-3714	135	22	in	in	ADP
fsr-3714	135	23	(	(	PUNCT
fsr-3714	135	24	1	1	NUM
fsr-3714	135	25	)	)	PUNCT
fsr-3714	135	26	as	as	ADP
fsr-3714	135	27	the	the	DET
fsr-3714	135	28	market	market	NOUN
fsr-3714	135	29	value	value	NOUN
fsr-3714	135	30	of	of	ADP
fsr-3714	135	31	the	the	DET
fsr-3714	135	32	firm	firm	NOUN
fsr-3714	135	33	(	(	PUNCT
fsr-3714	135	34	v	v	NOUN
fsr-3714	135	35	)	)	PUNCT
fsr-3714	135	36	minus	minus	CCONJ
fsr-3714	135	37	the	the	DET
fsr-3714	135	38	market	market	NOUN
fsr-3714	135	39	value	value	NOUN
fsr-3714	135	40	of	of	ADP
fsr-3714	135	41	its	its	PRON
fsr-3714	135	42	pension	pension	NOUN
fsr-3714	135	43	fund	fund	NOUN
fsr-3714	135	44	liabilities	liability	NOUN
fsr-3714	135	45	(	(	PUNCT
fsr-3714	135	46	pfl	pfl	NOUN
fsr-3714	135	47	)	)	PUNCT
fsr-3714	135	48	and	and	CCONJ
fsr-3714	135	49	other	other	ADJ
fsr-3714	135	50	debt	debt	NOUN
fsr-3714	135	51	(	(	PUNCT
fsr-3714	135	52	b	b	NOUN
fsr-3714	135	53	)	)	PUNCT
fsr-3714	135	54	.	.	PUNCT
fsr-3714	136	1	s	s	X
fsr-3714	136	2	=	=	NUM
fsr-3714	136	3	v	v	NOUN
fsr-3714	136	4	-	-	PUNCT
fsr-3714	136	5	pfl	pfl	NOUN
fsr-3714	136	6	-	-	PUNCT
fsr-3714	136	7	b	b	NOUN
fsr-3714	136	8	(	(	PUNCT
fsr-3714	136	9	1	1	NUM
fsr-3714	136	10	)	)	PUNCT
fsr-3714	136	11	the	the	DET
fsr-3714	136	12	market	market	NOUN
fsr-3714	136	13	value	value	NOUN
fsr-3714	136	14	of	of	ADP
fsr-3714	136	15	the	the	DET
fsr-3714	136	16	pension	pension	NOUN
fsr-3714	136	17	fund	fund	NOUN
fsr-3714	136	18	liabilities	liability	NOUN
fsr-3714	136	19	is	be	AUX
fsr-3714	136	20	determined	determine	VERB
fsr-3714	136	21	by	by	ADP
fsr-3714	136	22	the	the	DET
fsr-3714	136	23	market	market	NOUN
fsr-3714	136	24	value	value	NOUN
fsr-3714	136	25	of	of	ADP
fsr-3714	136	26	pension	pension	NOUN
fsr-3714	136	27	plan	plan	NOUN
fsr-3714	136	28	assets	asset	NOUN
fsr-3714	136	29	(	(	PUNCT
fsr-3714	136	30	pa	pa	PROPN
fsr-3714	136	31	)	)	PUNCT
fsr-3714	136	32	,	,	PUNCT
fsr-3714	136	33	the	the	DET
fsr-3714	136	34	present	present	ADJ
fsr-3714	136	35	value	value	NOUN
fsr-3714	136	36	of	of	ADP
fsr-3714	136	37	expected	expect	VERB
fsr-3714	136	38	contributions	contribution	NOUN
fsr-3714	136	39	adjusted	adjust	VERB
fsr-3714	136	40	for	for	ADP
fsr-3714	136	41	tax	tax	NOUN
fsr-3714	136	42	benefits	benefit	NOUN
fsr-3714	136	43	(	(	PUNCT
fsr-3714	136	44	pc	pc	NOUN
fsr-3714	136	45	)	)	PUNCT
fsr-3714	136	46	,	,	PUNCT
fsr-3714	136	47	and	and	CCONJ
fsr-3714	136	48	the	the	DET
fsr-3714	136	49	present	present	ADJ
fsr-3714	136	50	value	value	NOUN
fsr-3714	136	51	of	of	ADP
fsr-3714	136	52	expected	expect	VERB
fsr-3714	136	53	pension	pension	NOUN
fsr-3714	136	54	fund	fund	NOUN
fsr-3714	136	55	benefits	benefit	NOUN
fsr-3714	136	56	from	from	ADP
fsr-3714	136	57	past	past	ADJ
fsr-3714	136	58	and	and	CCONJ
fsr-3714	136	59	future	future	ADJ
fsr-3714	136	60	service	service	NOUN
fsr-3714	136	61	(	(	PUNCT
fsr-3714	136	62	pb	pb	NOUN
fsr-3714	136	63	)	)	PUNCT
fsr-3714	136	64	.	.	PUNCT
fsr-3714	137	1	this	this	PRON
fsr-3714	137	2	is	be	AUX
fsr-3714	137	3	shown	show	VERB
fsr-3714	137	4	in	in	ADP
fsr-3714	137	5	(	(	PUNCT
fsr-3714	137	6	2	2	NUM
fsr-3714	137	7	)	)	PUNCT
fsr-3714	137	8	.	.	PUNCT
fsr-3714	138	1	140	140	NUM
fsr-3714	138	2	financial	financial	ADJ
fsr-3714	138	3	services	service	NOUN
fsr-3714	138	4	review	review	NOUN
fsr-3714	138	5	,	,	PUNCT
fsr-3714	138	6	2(2	2(2	NUM
fsr-3714	138	7	)	)	PUNCT
fsr-3714	138	8	1993	1993	NUM
fsr-3714	138	9	pfl	pfl	NOUN
fsr-3714	138	10	=	=	ADJ
fsr-3714	138	11	pb	pb	ADP
fsr-3714	138	12	-	-	PUNCT
fsr-3714	138	13	pa	pa	NOUN
fsr-3714	138	14	-	-	NOUN
fsr-3714	138	15	pc	pc	NOUN
fsr-3714	138	16	(	(	PUNCT
fsr-3714	138	17	2	2	NUM
fsr-3714	138	18	)	)	PUNCT
fsr-3714	138	19	of	of	ADP
fsr-3714	138	20	concern	concern	NOUN
fsr-3714	138	21	to	to	ADP
fsr-3714	138	22	us	we	PRON
fsr-3714	138	23	here	here	ADV
fsr-3714	138	24	is	be	AUX
fsr-3714	138	25	the	the	DET
fsr-3714	138	26	difference	difference	NOUN
fsr-3714	138	27	between	between	ADP
fsr-3714	138	28	the	the	DET
fsr-3714	138	29	book	book	NOUN
fsr-3714	138	30	value	value	NOUN
fsr-3714	138	31	of	of	ADP
fsr-3714	138	32	the	the	DET
fsr-3714	138	33	pension	pension	NOUN
fsr-3714	138	34	fund	fund	NOUN
fsr-3714	138	35	deficit	deficit	NOUN
fsr-3714	138	36	and	and	CCONJ
fsr-3714	138	37	the	the	DET
fsr-3714	138	38	market	market	NOUN
fsr-3714	138	39	value	value	NOUN
fsr-3714	138	40	.	.	PUNCT
fsr-3714	139	1	the	the	DET
fsr-3714	139	2	main	main	ADJ
fsr-3714	139	3	cause	cause	NOUN
fsr-3714	139	4	of	of	ADP
fsr-3714	139	5	any	any	DET
fsr-3714	139	6	difference	difference	NOUN
fsr-3714	139	7	is	be	AUX
fsr-3714	139	8	the	the	DET
fsr-3714	139	9	discount	discount	NOUN
fsr-3714	139	10	rate	rate	NOUN
fsr-3714	139	11	used	use	VERB
fsr-3714	139	12	.	.	PUNCT
fsr-3714	140	1	the	the	DET
fsr-3714	140	2	appropriate	appropriate	ADJ
fsr-3714	140	3	discount	discount	NOUN
fsr-3714	140	4	rate	rate	NOUN
fsr-3714	140	5	used	use	VERB
fsr-3714	140	6	for	for	ADP
fsr-3714	140	7	pension	pension	NOUN
fsr-3714	140	8	valuation	valuation	NOUN
fsr-3714	140	9	has	have	AUX
fsr-3714	140	10	changed	change	VERB
fsr-3714	140	11	as	as	ADP
fsr-3714	140	12	a	a	DET
fsr-3714	140	13	result	result	NOUN
fsr-3714	140	14	of	of	ADP
fsr-3714	140	15	erda	erda	PROPN
fsr-3714	140	16	.	.	PUNCT
fsr-3714	141	1	prior	prior	ADV
fsr-3714	141	2	to	to	ADP
fsr-3714	141	3	erisa	erisa	VERB
fsr-3714	141	4	the	the	DET
fsr-3714	141	5	expected	expect	VERB
fsr-3714	141	6	benefits	benefit	NOUN
fsr-3714	141	7	(	(	PUNCT
fsr-3714	141	8	pb	pb	NOUN
fsr-3714	141	9	)	)	PUNCT
fsr-3714	141	10	would	would	AUX
fsr-3714	141	11	have	have	AUX
fsr-3714	141	12	been	be	AUX
fsr-3714	141	13	discounted	discount	VERB
fsr-3714	141	14	at	at	ADP
fsr-3714	141	15	the	the	DET
fsr-3714	141	16	firm	firm	NOUN
fsr-3714	141	17	’s	’s	PART
fsr-3714	141	18	cost	cost	NOUN
fsr-3714	141	19	of	of	ADP
fsr-3714	141	20	junior	junior	NOUN
fsr-3714	141	21	,	,	PUNCT
fsr-3714	141	22	or	or	CCONJ
fsr-3714	141	23	subordinated	subordinate	VERB
fsr-3714	141	24	,	,	PUNCT
fsr-3714	141	25	debt	debt	NOUN
fsr-3714	141	26	because	because	SCONJ
fsr-3714	141	27	the	the	DET
fsr-3714	141	28	pension	pension	NOUN
fsr-3714	141	29	benefit	benefit	NOUN
fsr-3714	141	30	obligation	obligation	NOUN
fsr-3714	141	31	was	be	AUX
fsr-3714	141	32	not	not	PART
fsr-3714	141	33	considered	consider	VERB
fsr-3714	141	34	to	to	PART
fsr-3714	141	35	be	be	AUX
fsr-3714	141	36	a	a	DET
fsr-3714	141	37	senior	senior	ADJ
fsr-3714	141	38	claim	claim	NOUN
fsr-3714	141	39	on	on	ADP
fsr-3714	141	40	the	the	DET
fsr-3714	141	41	assets	asset	NOUN
fsr-3714	141	42	of	of	ADP
fsr-3714	141	43	the	the	DET
fsr-3714	141	44	sponsoring	sponsor	VERB
fsr-3714	141	45	corporation	corporation	NOUN
fsr-3714	141	46	.	.	PUNCT
fsr-3714	142	1	with	with	ADP
fsr-3714	142	2	the	the	DET
fsr-3714	142	3	passage	passage	NOUN
fsr-3714	142	4	of	of	ADP
fsr-3714	142	5	erisa	erisa	NOUN
fsr-3714	142	6	the	the	DET
fsr-3714	142	7	pension	pension	NOUN
fsr-3714	142	8	obligation	obligation	NOUN
fsr-3714	142	9	became	become	VERB
fsr-3714	142	10	a	a	DET
fsr-3714	142	11	senior	senior	ADJ
fsr-3714	142	12	obligation	obligation	NOUN
fsr-3714	142	13	falling	fall	VERB
fsr-3714	142	14	right	right	ADV
fsr-3714	142	15	behind	behind	ADP
fsr-3714	142	16	tax	tax	NOUN
fsr-3714	142	17	liabilities	liability	NOUN
fsr-3714	142	18	in	in	ADP
fsr-3714	142	19	the	the	DET
fsr-3714	142	20	order	order	NOUN
fsr-3714	142	21	of	of	ADP
fsr-3714	142	22	distribution	distribution	NOUN
fsr-3714	142	23	of	of	ADP
fsr-3714	142	24	assets	asset	NOUN
fsr-3714	142	25	.	.	PUNCT
fsr-3714	143	1	the	the	DET
fsr-3714	143	2	result	result	NOUN
fsr-3714	143	3	is	be	AUX
fsr-3714	143	4	that	that	SCONJ
fsr-3714	143	5	the	the	DET
fsr-3714	143	6	present	present	ADJ
fsr-3714	143	7	value	value	NOUN
fsr-3714	143	8	of	of	ADP
fsr-3714	143	9	expected	expect	VERB
fsr-3714	143	10	benefits	benefit	NOUN
fsr-3714	143	11	is	be	AUX
fsr-3714	143	12	discounted	discount	VERB
fsr-3714	143	13	at	at	ADP
fsr-3714	143	14	a	a	DET
fsr-3714	143	15	lower	low	ADJ
fsr-3714	143	16	discount	discount	NOUN
fsr-3714	143	17	rate	rate	NOUN
fsr-3714	143	18	,	,	PUNCT
fsr-3714	143	19	thereby	thereby	ADV
fsr-3714	143	20	increasing	increase	VERB
fsr-3714	143	21	the	the	DET
fsr-3714	143	22	value	value	NOUN
fsr-3714	143	23	of	of	ADP
fsr-3714	143	24	the	the	DET
fsr-3714	143	25	pension	pension	NOUN
fsr-3714	143	26	benefits	benefit	NOUN
fsr-3714	143	27	.	.	PUNCT
fsr-3714	144	1	this	this	DET
fsr-3714	144	2	change	change	NOUN
fsr-3714	144	3	resulted	result	VERB
fsr-3714	144	4	in	in	ADP
fsr-3714	144	5	a	a	DET
fsr-3714	144	6	wealth	wealth	NOUN
fsr-3714	144	7	transfer	transfer	NOUN
fsr-3714	144	8	to	to	ADP
fsr-3714	144	9	pension	pension	NOUN
fsr-3714	144	10	beneficiaries	beneficiary	NOUN
fsr-3714	144	11	from	from	ADP
fsr-3714	144	12	shareholders	shareholder	NOUN
fsr-3714	144	13	as	as	ADP
fsr-3714	144	14	the	the	DET
fsr-3714	144	15	relative	relative	ADJ
fsr-3714	144	16	increase	increase	NOUN
fsr-3714	144	17	in	in	ADP
fsr-3714	144	18	pb	pb	ADP
fsr-3714	144	19	from	from	ADP
fsr-3714	144	20	(	(	PUNCT
fsr-3714	144	21	2	2	X
fsr-3714	144	22	)	)	PUNCT
fsr-3714	144	23	would	would	AUX
fsr-3714	144	24	increase	increase	VERB
fsr-3714	144	25	pfl	pfl	NOUN
fsr-3714	144	26	.	.	PUNCT
fsr-3714	145	1	this	this	PRON
fsr-3714	145	2	would	would	AUX
fsr-3714	145	3	in	in	ADP
fsr-3714	145	4	turn	turn	NOUN
fsr-3714	145	5	,	,	PUNCT
fsr-3714	145	6	everything	everything	PRON
fsr-3714	145	7	else	else	ADV
fsr-3714	145	8	being	be	AUX
fsr-3714	145	9	equal	equal	ADJ
fsr-3714	145	10	,	,	PUNCT
fsr-3714	145	11	result	result	VERB
fsr-3714	145	12	in	in	ADP
fsr-3714	145	13	a	a	DET
fsr-3714	145	14	decrease	decrease	NOUN
fsr-3714	145	15	in	in	ADP
fsr-3714	145	16	s	s	PRON
fsr-3714	145	17	from	from	ADP
fsr-3714	145	18	(	(	PUNCT
fsr-3714	145	19	1	1	NUM
fsr-3714	145	20	)	)	PUNCT
fsr-3714	145	21	.	.	PUNCT
fsr-3714	146	1	whether	whether	SCONJ
fsr-3714	146	2	a	a	DET
fsr-3714	146	3	plan	plan	NOUN
fsr-3714	146	4	is	be	AUX
fsr-3714	146	5	currently	currently	ADV
fsr-3714	146	6	underfunded	underfunde	VERB
fsr-3714	146	7	or	or	CCONJ
fsr-3714	146	8	overfunded	overfunded	ADJ
fsr-3714	146	9	depends	depend	VERB
fsr-3714	146	10	on	on	ADP
fsr-3714	146	11	the	the	DET
fsr-3714	146	12	present	present	ADJ
fsr-3714	146	13	value	value	NOUN
fsr-3714	146	14	of	of	ADP
fsr-3714	146	15	the	the	DET
fsr-3714	146	16	future	future	ADJ
fsr-3714	146	17	pension	pension	NOUN
fsr-3714	146	18	obligation	obligation	NOUN
fsr-3714	146	19	relative	relative	ADJ
fsr-3714	146	20	to	to	ADP
fsr-3714	146	21	the	the	DET
fsr-3714	146	22	present	present	ADJ
fsr-3714	146	23	value	value	NOUN
fsr-3714	146	24	of	of	ADP
fsr-3714	146	25	the	the	DET
fsr-3714	146	26	pension	pension	NOUN
fsr-3714	146	27	plan	plan	NOUN
fsr-3714	146	28	assets	asset	NOUN
fsr-3714	146	29	.	.	PUNCT
fsr-3714	147	1	if	if	SCONJ
fsr-3714	147	2	a	a	DET
fsr-3714	147	3	firm	firm	NOUN
fsr-3714	147	4	chooses	choose	VERB
fsr-3714	147	5	a	a	DET
fsr-3714	147	6	high	high	ADJ
fsr-3714	147	7	assumed	assume	VERB
fsr-3714	147	8	discount	discount	NOUN
fsr-3714	147	9	rate	rate	NOUN
fsr-3714	147	10	,	,	PUNCT
fsr-3714	147	11	the	the	DET
fsr-3714	147	12	present	present	ADJ
fsr-3714	147	13	value	value	NOUN
fsr-3714	147	14	of	of	ADP
fsr-3714	147	15	the	the	DET
fsr-3714	147	16	future	future	ADJ
fsr-3714	147	17	obligation	obligation	NOUN
fsr-3714	147	18	becomes	become	VERB
fsr-3714	147	19	less	less	ADV
fsr-3714	147	20	and	and	CCONJ
fsr-3714	147	21	requires	require	VERB
fsr-3714	147	22	lower	low	ADJ
fsr-3714	147	23	contributions	contribution	NOUN
fsr-3714	147	24	to	to	ADP
fsr-3714	147	25	the	the	DET
fsr-3714	147	26	plan	plan	NOUN
fsr-3714	147	27	.	.	PUNCT
fsr-3714	148	1	(	(	PUNCT
fsr-3714	148	2	it	it	PRON
fsr-3714	148	3	should	should	AUX
fsr-3714	148	4	be	be	AUX
fsr-3714	148	5	noted	note	VERB
fsr-3714	148	6	that	that	SCONJ
fsr-3714	148	7	,	,	PUNCT
fsr-3714	148	8	if	if	SCONJ
fsr-3714	148	9	the	the	DET
fsr-3714	148	10	cash	cash	NOUN
fsr-3714	148	11	available	available	ADJ
fsr-3714	148	12	to	to	ADP
fsr-3714	148	13	the	the	DET
fsr-3714	148	14	corporation	corporation	NOUN
fsr-3714	148	15	from	from	ADP
fsr-3714	148	16	lower	low	ADJ
fsr-3714	148	17	pension	pension	NOUN
fsr-3714	148	18	contributions	contribution	NOUN
fsr-3714	148	19	is	be	AUX
fsr-3714	148	20	expensed	expense	VERB
fsr-3714	148	21	,	,	PUNCT
fsr-3714	148	22	the	the	DET
fsr-3714	148	23	effect	effect	NOUN
fsr-3714	148	24	on	on	ADP
fsr-3714	148	25	shareholder	shareholder	NOUN
fsr-3714	148	26	wealth	wealth	NOUN
fsr-3714	148	27	is	be	AUX
fsr-3714	148	28	the	the	DET
fsr-3714	148	29	same	same	ADJ
fsr-3714	148	30	and	and	CCONJ
fsr-3714	148	31	changing	change	VERB
fsr-3714	148	32	the	the	DET
fsr-3714	148	33	actuarial	actuarial	ADJ
fsr-3714	148	34	assumptions	assumption	NOUN
fsr-3714	148	35	to	to	PART
fsr-3714	148	36	change	change	VERB
fsr-3714	148	37	current	current	ADJ
fsr-3714	148	38	contributions	contribution	NOUN
fsr-3714	148	39	is	be	AUX
fsr-3714	148	40	futile	futile	ADJ
fsr-3714	148	41	at	at	ADP
fsr-3714	148	42	best	good	ADJ
fsr-3714	148	43	.	.	PUNCT
fsr-3714	148	44	)	)	PUNCT
fsr-3714	149	1	current	current	ADJ
fsr-3714	149	2	accounting	accounting	NOUN
fsr-3714	149	3	practice	practice	NOUN
fsr-3714	149	4	,	,	PUNCT
fsr-3714	149	5	however	however	ADV
fsr-3714	149	6	,	,	PUNCT
fsr-3714	149	7	indicates	indicate	VERB
fsr-3714	149	8	that	that	SCONJ
fsr-3714	149	9	the	the	DET
fsr-3714	149	10	discount	discount	NOUN
fsr-3714	149	11	rate	rate	NOUN
fsr-3714	149	12	applied	apply	VERB
fsr-3714	149	13	must	must	AUX
fsr-3714	149	14	reflect	reflect	VERB
fsr-3714	149	15	the	the	DET
fsr-3714	149	16	market	market	NOUN
fsr-3714	149	17	determined	determine	VERB
fsr-3714	149	18	rates	rate	NOUN
fsr-3714	149	19	available	available	ADJ
fsr-3714	149	20	for	for	ADP
fsr-3714	149	21	investment	investment	NOUN
fsr-3714	149	22	.	.	PUNCT
fsr-3714	150	1	consequently	consequently	ADV
fsr-3714	150	2	,	,	PUNCT
fsr-3714	150	3	when	when	SCONJ
fsr-3714	150	4	interest	interest	NOUN
fsr-3714	150	5	rates	rate	NOUN
fsr-3714	150	6	are	be	AUX
fsr-3714	150	7	declining	decline	VERB
fsr-3714	150	8	,	,	PUNCT
fsr-3714	150	9	present	present	ADJ
fsr-3714	150	10	values	value	NOUN
fsr-3714	150	11	of	of	ADP
fsr-3714	150	12	future	future	ADJ
fsr-3714	150	13	pension	pension	NOUN
fsr-3714	150	14	obligations	obligation	NOUN
fsr-3714	150	15	increase	increase	NOUN
fsr-3714	150	16	.	.	PUNCT
fsr-3714	151	1	this	this	PRON
fsr-3714	151	2	could	could	AUX
fsr-3714	151	3	turn	turn	VERB
fsr-3714	151	4	an	an	DET
fsr-3714	151	5	overfunded	overfunded	ADJ
fsr-3714	151	6	pension	pension	NOUN
fsr-3714	151	7	plan	plan	NOUN
fsr-3714	151	8	into	into	ADP
fsr-3714	151	9	an	an	DET
fsr-3714	151	10	underfunded	underfunded	ADJ
fsr-3714	151	11	one	one	NOUN
fsr-3714	151	12	,	,	PUNCT
fsr-3714	151	13	or’exacerbate	or’exacerbate	VERB
fsr-3714	151	14	an	an	PRON
fsr-3714	151	15	under	under	ADP
fsr-3714	151	16	funded	funded	ADJ
fsr-3714	151	17	situation	situation	NOUN
fsr-3714	151	18	.	.	PUNCT
fsr-3714	152	1	the	the	DET
fsr-3714	152	2	ability	ability	NOUN
fsr-3714	152	3	to	to	PART
fsr-3714	152	4	alter	alter	VERB
fsr-3714	152	5	the	the	DET
fsr-3714	152	6	discount	discount	NOUN
fsr-3714	152	7	rate	rate	NOUN
fsr-3714	152	8	used	use	VERB
fsr-3714	152	9	to	to	PART
fsr-3714	152	10	calculate	calculate	VERB
fsr-3714	152	11	pension	pension	NOUN
fsr-3714	152	12	liabilities	liability	NOUN
fsr-3714	152	13	and	and	CCONJ
fsr-3714	152	14	,	,	PUNCT
fsr-3714	152	15	therefore	therefore	ADV
fsr-3714	152	16	,	,	PUNCT
fsr-3714	152	17	to	to	PART
fsr-3714	152	18	affect	affect	VERB
fsr-3714	152	19	the	the	DET
fsr-3714	152	20	funding	funding	NOUN
fsr-3714	152	21	status	status	NOUN
fsr-3714	152	22	of	of	ADP
fsr-3714	152	23	the	the	DET
fsr-3714	152	24	pension	pension	NOUN
fsr-3714	152	25	plan	plan	NOUN
fsr-3714	152	26	is	be	AUX
fsr-3714	152	27	a	a	DET
fsr-3714	152	28	risk	risk	NOUN
fsr-3714	152	29	to	to	PART
fsr-3714	152	30	plan	plan	VERB
fsr-3714	152	31	participants	participant	NOUN
fsr-3714	152	32	which	which	PRON
fsr-3714	152	33	is	be	AUX
fsr-3714	152	34	tempered	temper	VERB
fsr-3714	152	35	somewhat	somewhat	ADV
fsr-3714	152	36	by	by	ADP
fsr-3714	152	37	regulation	regulation	NOUN
fsr-3714	152	38	and	and	CCONJ
fsr-3714	152	39	the	the	DET
fsr-3714	152	40	professional	professional	ADJ
fsr-3714	152	41	standards	standard	NOUN
fsr-3714	152	42	of	of	ADP
fsr-3714	152	43	the	the	DET
fsr-3714	152	44	actuary	actuary	NOUN
fsr-3714	152	45	.	.	PUNCT
fsr-3714	153	1	lower	low	ADJ
fsr-3714	153	2	rates	rate	NOUN
fsr-3714	153	3	make	make	VERB
fsr-3714	153	4	the	the	DET
fsr-3714	153	5	present	present	ADJ
fsr-3714	153	6	values	value	NOUN
fsr-3714	153	7	of	of	ADP
fsr-3714	153	8	future	future	ADJ
fsr-3714	153	9	pension	pension	NOUN
fsr-3714	153	10	payments	payment	NOUN
fsr-3714	153	11	larger	large	ADJ
fsr-3714	153	12	(	(	PUNCT
fsr-3714	153	13	thus	thus	ADV
fsr-3714	153	14	justifying	justify	VERB
fsr-3714	153	15	larger	large	ADJ
fsr-3714	153	16	current	current	ADJ
fsr-3714	153	17	period	period	NOUN
fsr-3714	153	18	contributions	contribution	NOUN
fsr-3714	153	19	)	)	PUNCT
fsr-3714	153	20	.	.	PUNCT
fsr-3714	154	1	as	as	ADP
fsr-3714	154	2	such	such	ADJ
fsr-3714	154	3	,	,	PUNCT
fsr-3714	154	4	bodie	bodie	PROPN
fsr-3714	154	5	et	et	PROPN
fsr-3714	154	6	al	al	PROPN
fsr-3714	154	7	.	.	PROPN
fsr-3714	155	1	(	(	PUNCT
fsr-3714	155	2	1987	1987	NUM
fsr-3714	155	3	)	)	PUNCT
fsr-3714	155	4	report	report	NOUN
fsr-3714	155	5	that	that	SCONJ
fsr-3714	155	6	firms	firm	NOUN
fsr-3714	155	7	that	that	PRON
fsr-3714	155	8	are	be	AUX
fsr-3714	155	9	more	more	ADV
fsr-3714	155	10	profitable	profitable	ADJ
fsr-3714	155	11	avail	avail	VERB
fsr-3714	155	12	themselves	themselves	PRON
fsr-3714	155	13	of	of	ADP
fsr-3714	155	14	the	the	DET
fsr-3714	155	15	tax	tax	NOUN
fsr-3714	155	16	advantages	advantage	NOUN
fsr-3714	155	17	of	of	ADP
fsr-3714	155	18	funding	fund	VERB
fsr-3714	155	19	pension	pension	NOUN
fsr-3714	155	20	plans	plan	NOUN
fsr-3714	155	21	by	by	ADP
fsr-3714	155	22	encouraging	encourage	VERB
fsr-3714	155	23	their	their	PRON
fsr-3714	155	24	plan	plan	NOUN
fsr-3714	155	25	actuaries	actuary	NOUN
fsr-3714	155	26	to	to	PART
fsr-3714	155	27	assume	assume	VERB
fsr-3714	155	28	lower	low	ADJ
fsr-3714	155	29	discount	discount	NOUN
fsr-3714	155	30	rates	rate	NOUN
fsr-3714	155	31	in	in	ADP
fsr-3714	155	32	determining	determine	VERB
fsr-3714	155	33	the	the	DET
fsr-3714	155	34	pension	pension	NOUN
fsr-3714	155	35	liability	liability	NOUN
fsr-3714	155	36	.	.	PUNCT
fsr-3714	156	1	this	this	DET
fsr-3714	156	2	behavior	behavior	NOUN
fsr-3714	156	3	is	be	AUX
fsr-3714	156	4	attributable	attributable	ADJ
fsr-3714	156	5	partly	partly	ADV
fsr-3714	156	6	to	to	ADP
fsr-3714	156	7	corporations	corporation	NOUN
fsr-3714	156	8	building	build	VERB
fsr-3714	156	9	financial	financial	ADJ
fsr-3714	156	10	slack	slack	NOUN
fsr-3714	156	11	(	(	PUNCT
fsr-3714	156	12	bodie	bodie	PROPN
fsr-3714	156	13	et	et	PROPN
fsr-3714	156	14	al	al	PROPN
fsr-3714	156	15	.	.	PROPN
fsr-3714	157	1	(	(	PUNCT
fsr-3714	157	2	1987	1987	NUM
fsr-3714	157	3	)	)	PUNCT
fsr-3714	157	4	;	;	PUNCT
fsr-3714	158	1	francis	francis	PROPN
fsr-3714	158	2	and	and	CCONJ
fsr-3714	158	3	reiter	reiter	PROPN
fsr-3714	158	4	(	(	PUNCT
fsr-3714	158	5	1987	1987	NUM
fsr-3714	158	6	)	)	PUNCT
fsr-3714	158	7	;	;	PUNCT
fsr-3714	158	8	and	and	CCONJ
fsr-3714	158	9	stone	stone	NOUN
fsr-3714	158	10	,	,	PUNCT
fsr-3714	158	11	1987	1987	NUM
fsr-3714	158	12	)	)	PUNCT
fsr-3714	158	13	.	.	PUNCT
fsr-3714	159	1	correspondingly	correspondingly	ADV
fsr-3714	159	2	,	,	PUNCT
fsr-3714	159	3	firms	firm	NOUN
fsr-3714	159	4	with	with	ADP
fsr-3714	159	5	low	low	ADJ
fsr-3714	159	6	profitability	profitability	NOUN
fsr-3714	159	7	would	would	AUX
fsr-3714	159	8	encourage	encourage	VERB
fsr-3714	159	9	the	the	DET
fsr-3714	159	10	use	use	NOUN
fsr-3714	159	11	of	of	ADP
fsr-3714	159	12	greater	great	ADJ
fsr-3714	159	13	discount	discount	NOUN
fsr-3714	159	14	rates	rate	NOUN
fsr-3714	159	15	in	in	ADP
fsr-3714	159	16	determining	determine	VERB
fsr-3714	159	17	pension	pension	NOUN
fsr-3714	159	18	obligations	obligation	NOUN
fsr-3714	159	19	and	and	CCONJ
fsr-3714	159	20	thereby	thereby	ADV
fsr-3714	159	21	reduce	reduce	VERB
fsr-3714	159	22	the	the	DET
fsr-3714	159	23	firm	firm	NOUN
fsr-3714	159	24	’s	’s	PART
fsr-3714	159	25	cash	cash	NOUN
fsr-3714	159	26	outflow	outflow	NOUN
fsr-3714	159	27	by	by	ADP
fsr-3714	159	28	reducing	reduce	VERB
fsr-3714	159	29	the	the	DET
fsr-3714	159	30	size	size	NOUN
fsr-3714	159	31	of	of	ADP
fsr-3714	159	32	the	the	DET
fsr-3714	159	33	required	require	VERB
fsr-3714	159	34	pension	pension	NOUN
fsr-3714	159	35	payment	payment	NOUN
fsr-3714	159	36	.	.	PUNCT
fsr-3714	160	1	a	a	DET
fsr-3714	160	2	low	low	ADJ
fsr-3714	160	3	profit	profit	NOUN
fsr-3714	160	4	position	position	NOUN
fsr-3714	160	5	would	would	AUX
fsr-3714	160	6	,	,	PUNCT
fsr-3714	160	7	accordingly	accordingly	ADV
fsr-3714	160	8	,	,	PUNCT
fsr-3714	160	9	place	place	VERB
fsr-3714	160	10	the	the	DET
fsr-3714	160	11	firm	firm	NOUN
fsr-3714	160	12	in	in	ADP
fsr-3714	160	13	a	a	DET
fsr-3714	160	14	low	low	ADJ
fsr-3714	160	15	tax	tax	NOUN
fsr-3714	160	16	position	position	NOUN
fsr-3714	160	17	and	and	CCONJ
fsr-3714	160	18	,	,	PUNCT
fsr-3714	160	19	therefore	therefore	ADV
fsr-3714	160	20	,	,	PUNCT
fsr-3714	160	21	in	in	ADP
fsr-3714	160	22	a	a	DET
fsr-3714	160	23	position	position	NOUN
fsr-3714	160	24	to	to	PART
fsr-3714	160	25	benefit	benefit	VERB
fsr-3714	160	26	only	only	ADV
fsr-3714	160	27	negligibly	negligibly	ADV
fsr-3714	160	28	from	from	ADP
fsr-3714	160	29	the	the	DET
fsr-3714	160	30	favorable	favorable	ADJ
fsr-3714	160	31	tax	tax	NOUN
fsr-3714	160	32	treatment	treatment	NOUN
fsr-3714	160	33	of	of	ADP
fsr-3714	160	34	the	the	DET
fsr-3714	160	35	periodic	periodic	ADJ
fsr-3714	160	36	pension	pension	NOUN
fsr-3714	160	37	expense	expense	NOUN
fsr-3714	160	38	.	.	PUNCT
fsr-3714	161	1	feldstein	feldstein	PROPN
fsr-3714	161	2	and	and	CCONJ
fsr-3714	161	3	merck	merck	PROPN
fsr-3714	161	4	(	(	PUNCT
fsr-3714	161	5	1983	1983	NUM
fsr-3714	161	6	)	)	PUNCT
fsr-3714	161	7	have	have	AUX
fsr-3714	161	8	established	establish	VERB
fsr-3714	161	9	that	that	SCONJ
fsr-3714	161	10	tirrns	tirrn	NOUN
fsr-3714	161	11	with	with	ADP
fsr-3714	161	12	the	the	DET
fsr-3714	161	13	greatest	great	ADJ
fsr-3714	161	14	pension	pension	NOUN
fsr-3714	161	15	obligations	obligation	NOUN
fsr-3714	161	16	relative	relative	ADJ
fsr-3714	161	17	to	to	ADP
fsr-3714	161	18	smaller	small	ADJ
fsr-3714	161	19	levels	level	NOUN
fsr-3714	161	20	of	of	ADP
fsr-3714	161	21	pension	pension	NOUN
fsr-3714	161	22	assets	asset	NOUN
fsr-3714	161	23	assume	assume	VERB
fsr-3714	161	24	the	the	DET
fsr-3714	161	25	largest	large	ADJ
fsr-3714	161	26	rates	rate	NOUN
fsr-3714	161	27	of	of	ADP
fsr-3714	161	28	return	return	NOUN
fsr-3714	161	29	to	to	PART
fsr-3714	161	30	be	be	AUX
fsr-3714	161	31	earned	earn	VERB
fsr-3714	161	32	on	on	ADP
fsr-3714	161	33	those	those	DET
fsr-3714	161	34	assets	asset	NOUN
fsr-3714	161	35	;	;	PUNCT
fsr-3714	161	36	therefore	therefore	ADV
fsr-3714	161	37	,	,	PUNCT
fsr-3714	161	38	those	those	PRON
fsr-3714	161	39	plans	plan	VERB
fsr-3714	161	40	the	the	DET
fsr-3714	161	41	risks	risk	NOUN
fsr-3714	161	42	of	of	ADP
fsr-3714	161	43	pension	pension	NOUN
fsr-3714	161	44	plans	plan	NOUN
fsr-3714	161	45	141	141	NUM
fsr-3714	161	46	which	which	PRON
fsr-3714	161	47	present	present	VERB
fsr-3714	161	48	the	the	DET
fsr-3714	161	49	greatest	great	ADJ
fsr-3714	161	50	risk	risk	NOUN
fsr-3714	161	51	to	to	PART
fsr-3714	161	52	plan	plan	VERB
fsr-3714	161	53	participants	participant	NOUN
fsr-3714	161	54	from	from	ADP
fsr-3714	161	55	being	be	AUX
fsr-3714	161	56	underfunded	underfunde	VERB
fsr-3714	161	57	are	be	AUX
fsr-3714	161	58	also	also	ADV
fsr-3714	161	59	subject	subject	ADJ
fsr-3714	161	60	to	to	ADP
fsr-3714	161	61	the	the	DET
fsr-3714	161	62	sponsor	sponsor	NOUN
fsr-3714	161	63	’s	’s	PART
fsr-3714	161	64	risk	risk	NOUN
fsr-3714	161	65	taking	take	VERB
fsr-3714	161	66	from	from	ADP
fsr-3714	161	67	assuming	assume	VERB
fsr-3714	161	68	too	too	ADV
fsr-3714	161	69	large	large	ADJ
fsr-3714	161	70	a	a	DET
fsr-3714	161	71	rate	rate	NOUN
fsr-3714	161	72	of	of	ADP
fsr-3714	161	73	return	return	NOUN
fsr-3714	161	74	.	.	PUNCT
fsr-3714	162	1	a	a	DET
fsr-3714	162	2	study	study	NOUN
fsr-3714	162	3	by	by	ADP
fsr-3714	162	4	schwimmer	schwimmer	PROPN
fsr-3714	162	5	illustrates	illustrate	VERB
fsr-3714	162	6	the	the	DET
fsr-3714	162	7	effects	effect	NOUN
fsr-3714	162	8	of	of	ADP
fsr-3714	162	9	changing	change	VERB
fsr-3714	162	10	the	the	DET
fsr-3714	162	11	discount	discount	NOUN
fsr-3714	162	12	rate	rate	NOUN
fsr-3714	162	13	on	on	ADP
fsr-3714	162	14	the	the	DET
fsr-3714	162	15	funding	funding	NOUN
fsr-3714	162	16	status	status	NOUN
fsr-3714	162	17	of	of	ADP
fsr-3714	162	18	various	various	ADJ
fsr-3714	162	19	plans	plan	NOUN
fsr-3714	162	20	.	.	PUNCT
fsr-3714	163	1	by	by	ADP
fsr-3714	163	2	lowering	lower	VERB
fsr-3714	163	3	the	the	DET
fsr-3714	163	4	discount	discount	NOUN
fsr-3714	163	5	rate	rate	NOUN
fsr-3714	163	6	from	from	ADP
fsr-3714	163	7	8	8	NUM
fsr-3714	163	8	%	%	NOUN
fsr-3714	163	9	in	in	ADP
fsr-3714	163	10	1990	1990	NUM
fsr-3714	163	11	to	to	ADP
fsr-3714	163	12	7.75	7.75	NUM
fsr-3714	163	13	%	%	NOUN
fsr-3714	163	14	in	in	ADP
fsr-3714	163	15	1991	1991	NUM
fsr-3714	163	16	bell	bell	PROPN
fsr-3714	163	17	atlantic	atlantic	PROPN
fsr-3714	163	18	’s	’s	PART
fsr-3714	163	19	underfunded	underfunde	VERB
fsr-3714	163	20	projected	project	VERB
fsr-3714	163	21	benefit	benefit	NOUN
fsr-3714	163	22	’	'	PUNCT
fsr-3714	163	23	liability	liability	NOUN
fsr-3714	163	24	increased	increase	VERB
fsr-3714	163	25	by	by	ADP
fsr-3714	163	26	$	$	SYM
fsr-3714	163	27	385	385	NUM
fsr-3714	163	28	million	million	NUM
fsr-3714	163	29	(	(	PUNCT
fsr-3714	163	30	32	32	NUM
fsr-3714	163	31	percent	percent	NOUN
fsr-3714	163	32	)	)	PUNCT
fsr-3714	163	33	,	,	PUNCT
fsr-3714	163	34	to	to	ADP
fsr-3714	163	35	a	a	DET
fsr-3714	163	36	new	new	ADJ
fsr-3714	163	37	total	total	NOUN
fsr-3714	163	38	of	of	ADP
fsr-3714	163	39	$	$	SYM
fsr-3714	163	40	1.598	1.598	NUM
fsr-3714	163	41	billion	billion	NUM
fsr-3714	163	42	.	.	PUNCT
fsr-3714	164	1	vosti	vosti	NOUN
fsr-3714	164	2	(	(	PUNCT
fsr-3714	164	3	1991a	1991a	NUM
fsr-3714	164	4	)	)	PUNCT
fsr-3714	164	5	found	find	VERB
fsr-3714	164	6	that	that	SCONJ
fsr-3714	164	7	a	a	DET
fsr-3714	164	8	reduction	reduction	NOUN
fsr-3714	164	9	of	of	ADP
fsr-3714	164	10	the	the	DET
fsr-3714	164	11	discount	discount	NOUN
fsr-3714	164	12	rate	rate	NOUN
fsr-3714	164	13	from	from	ADP
fsr-3714	164	14	9.65	9.65	NUM
fsr-3714	164	15	%	%	NOUN
fsr-3714	164	16	in	in	ADP
fsr-3714	164	17	1990	1990	NUM
fsr-3714	164	18	to	to	ADP
fsr-3714	164	19	8.5	8.5	NUM
fsr-3714	164	20	%	%	NOUN
fsr-3714	164	21	in	in	ADP
fsr-3714	164	22	1991	1991	NUM
fsr-3714	164	23	increased	increase	VERB
fsr-3714	164	24	chrysler	chrysler	NOUN
fsr-3714	164	25	corporation	corporation	NOUN
fsr-3714	164	26	’s	’s	PART
fsr-3714	164	27	underfunded	underfunde	VERB
fsr-3714	164	28	projected	project	VERB
fsr-3714	164	29	benefit	benefit	NOUN
fsr-3714	164	30	obligation	obligation	NOUN
fsr-3714	164	31	by	by	ADP
fsr-3714	164	32	$	$	SYM
fsr-3714	164	33	770	770	NUM
fsr-3714	164	34	million	million	NUM
fsr-3714	164	35	to	to	PART
fsr-3714	164	36	$	$	SYM
fsr-3714	164	37	4.39	4.39	NUM
fsr-3714	164	38	billion	billion	NUM
fsr-3714	164	39	(	(	PUNCT
fsr-3714	164	40	an	an	DET
fsr-3714	164	41	increase	increase	NOUN
fsr-3714	164	42	of	of	ADP
fsr-3714	164	43	21	21	NUM
fsr-3714	164	44	percent	percent	NOUN
fsr-3714	164	45	)	)	PUNCT
fsr-3714	164	46	.	.	PUNCT
fsr-3714	165	1	vosti	vosti	NOUN
fsr-3714	165	2	(	(	PUNCT
fsr-3714	165	3	1991b	1991b	NUM
fsr-3714	165	4	)	)	PUNCT
fsr-3714	165	5	further	further	ADJ
fsr-3714	165	6	states	state	NOUN
fsr-3714	165	7	that	that	SCONJ
fsr-3714	165	8	by	by	ADP
fsr-3714	165	9	decreasing	decrease	VERB
fsr-3714	165	10	the	the	DET
fsr-3714	165	11	rate	rate	NOUN
fsr-3714	165	12	from	from	ADP
fsr-3714	165	13	10	10	NUM
fsr-3714	165	14	%	%	NOUN
fsr-3714	165	15	in	in	ADP
fsr-3714	165	16	1990	1990	NUM
fsr-3714	165	17	to	to	ADP
fsr-3714	165	18	9.3	9.3	NUM
fsr-3714	165	19	%	%	NOUN
fsr-3714	165	20	at	at	ADP
fsr-3714	165	21	the	the	DET
fsr-3714	165	22	end	end	NOUN
fsr-3714	165	23	of	of	ADP
fsr-3714	165	24	1991	1991	NUM
fsr-3714	165	25	,	,	PUNCT
fsr-3714	165	26	general	general	ADJ
fsr-3714	165	27	motors	motors	PROPN
fsr-3714	165	28	’	'	PUNCT
fsr-3714	165	29	(	(	PUNCT
fsr-3714	165	30	gm	gm	PROPN
fsr-3714	165	31	)	)	PUNCT
fsr-3714	165	32	underfunded	underfunded	ADJ
fsr-3714	165	33	liability	liability	NOUN
fsr-3714	165	34	increased	increase	VERB
fsr-3714	165	35	to	to	ADP
fsr-3714	165	36	$	$	SYM
fsr-3714	165	37	8.6	8.6	NUM
fsr-3714	165	38	billion	billion	NUM
fsr-3714	165	39	.	.	PUNCT
fsr-3714	166	1	however	however	ADV
fsr-3714	166	2	,	,	PUNCT
fsr-3714	166	3	according	accord	VERB
fsr-3714	166	4	to	to	ADP
fsr-3714	166	5	the	the	DET
fsr-3714	166	6	pbgc	pbgc	PROPN
fsr-3714	166	7	’s	’s	PART
fsr-3714	166	8	calculations	calculation	NOUN
fsr-3714	166	9	the	the	DET
fsr-3714	166	10	underfunded	underfunded	ADJ
fsr-3714	166	11	liability	liability	NOUN
fsr-3714	166	12	for	for	ADP
fsr-3714	166	13	gm	gm	PROPN
fsr-3714	166	14	was	be	AUX
fsr-3714	166	15	$	$	SYM
fsr-3714	166	16	11.8	11.8	NUM
fsr-3714	166	17	billion	billion	NUM
fsr-3714	166	18	at	at	ADP
fsr-3714	166	19	the	the	DET
fsr-3714	166	20	end	end	NOUN
fsr-3714	166	21	of	of	ADP
fsr-3714	166	22	1991	1991	NUM
fsr-3714	166	23	.	.	PUNCT
fsr-3714	167	1	in	in	ADP
fsr-3714	167	2	interest	interest	NOUN
fsr-3714	167	3	rate	rate	NOUN
fsr-3714	167	4	related	relate	VERB
fsr-3714	167	5	research	research	NOUN
fsr-3714	167	6	,	,	PUNCT
fsr-3714	167	7	barrett	barrett	PROPN
fsr-3714	167	8	and	and	CCONJ
fsr-3714	167	9	pfenenger	pfenenger	ADV
fsr-3714	167	10	(	(	PUNCT
fsr-3714	167	11	1989	1989	NUM
fsr-3714	167	12	)	)	PUNCT
fsr-3714	167	13	suggest	suggest	VERB
fsr-3714	167	14	that	that	SCONJ
fsr-3714	167	15	pension	pension	NOUN
fsr-3714	167	16	liabilities	liability	NOUN
fsr-3714	167	17	should	should	AUX
fsr-3714	167	18	be	be	AUX
fsr-3714	167	19	discounted	discount	VERB
fsr-3714	167	20	at	at	ADP
fsr-3714	167	21	the	the	DET
fsr-3714	167	22	risk	risk	NOUN
fsr-3714	167	23	free	free	ADJ
fsr-3714	167	24	rate	rate	NOUN
fsr-3714	167	25	of	of	ADP
fsr-3714	167	26	return	return	NOUN
fsr-3714	167	27	.	.	PUNCT
fsr-3714	168	1	d’arcy	d’arcy	PROPN
fsr-3714	168	2	and	and	CCONJ
fsr-3714	168	3	chen	chen	PROPN
fsr-3714	168	4	(	(	PUNCT
fsr-3714	168	5	1988	1988	NUM
fsr-3714	168	6	)	)	PUNCT
fsr-3714	168	7	find	find	VERB
fsr-3714	168	8	that	that	SCONJ
fsr-3714	168	9	the	the	DET
fsr-3714	168	10	stock	stock	NOUN
fsr-3714	168	11	market	market	NOUN
fsr-3714	168	12	returns	return	NOUN
fsr-3714	168	13	of	of	ADP
fsr-3714	168	14	firms	firm	NOUN
fsr-3714	168	15	’	'	PUNCT
fsr-3714	168	16	reducing	reduce	VERB
fsr-3714	168	17	assumed	assume	VERB
fsr-3714	168	18	discount	discount	NOUN
fsr-3714	168	19	rates	rate	NOUN
fsr-3714	168	20	outperform	outperform	VERB
fsr-3714	168	21	the	the	DET
fsr-3714	168	22	market	market	NOUN
fsr-3714	168	23	and	and	CCONJ
fsr-3714	168	24	firms	firm	NOUN
fsr-3714	168	25	raising	raise	VERB
fsr-3714	168	26	discount	discount	NOUN
fsr-3714	168	27	rates	rate	NOUN
fsr-3714	168	28	under	under	AUX
fsr-3714	168	29	perform	perform	VERB
fsr-3714	168	30	the	the	DET
fsr-3714	168	31	market	market	NOUN
fsr-3714	168	32	.	.	PUNCT
fsr-3714	169	1	they	they	PRON
fsr-3714	169	2	attribute	attribute	VERB
fsr-3714	169	3	this	this	DET
fsr-3714	169	4	performance	performance	NOUN
fsr-3714	169	5	difference	difference	NOUN
fsr-3714	169	6	to	to	ADP
fsr-3714	169	7	the	the	DET
fsr-3714	169	8	fact	fact	NOUN
fsr-3714	169	9	that	that	SCONJ
fsr-3714	169	10	since	since	SCONJ
fsr-3714	169	11	lower	low	ADJ
fsr-3714	169	12	rates	rate	NOUN
fsr-3714	169	13	represent	represent	VERB
fsr-3714	169	14	a	a	DET
fsr-3714	169	15	more	more	ADV
fsr-3714	169	16	conservative	conservative	ADJ
fsr-3714	169	17	(	(	PUNCT
fsr-3714	169	18	higher	high	ADJ
fsr-3714	169	19	)	)	PUNCT
fsr-3714	169	20	value	value	NOUN
fsr-3714	169	21	of	of	ADP
fsr-3714	169	22	the	the	DET
fsr-3714	169	23	pension	pension	NOUN
fsr-3714	169	24	liability	liability	NOUN
fsr-3714	169	25	,	,	PUNCT
fsr-3714	169	26	the	the	DET
fsr-3714	169	27	investment	investment	NOUN
fsr-3714	169	28	managers	manager	NOUN
fsr-3714	169	29	must	must	AUX
fsr-3714	169	30	become	become	VERB
fsr-3714	169	31	more	more	ADV
fsr-3714	169	32	aggressive	aggressive	ADJ
fsr-3714	169	33	in	in	ADP
fsr-3714	169	34	order	order	NOUN
fsr-3714	169	35	to	to	PART
fsr-3714	169	36	earn	earn	VERB
fsr-3714	169	37	higher	high	ADJ
fsr-3714	169	38	returns	return	NOUN
fsr-3714	169	39	which	which	PRON
fsr-3714	169	40	would	would	AUX
fsr-3714	169	41	increase	increase	VERB
fsr-3714	169	42	the	the	DET
fsr-3714	169	43	value	value	NOUN
fsr-3714	169	44	of	of	ADP
fsr-3714	169	45	the	the	DET
fsr-3714	169	46	funds	fund	NOUN
fsr-3714	169	47	assets	asset	NOUN
fsr-3714	169	48	.	.	PUNCT
fsr-3714	170	1	warshawsky	warshawsky	PROPN
fsr-3714	170	2	(	(	PUNCT
fsr-3714	170	3	1989	1989	NUM
fsr-3714	170	4	)	)	PUNCT
fsr-3714	170	5	further	far	ADV
fsr-3714	170	6	examines	examine	VERB
fsr-3714	170	7	the	the	DET
fsr-3714	170	8	issue	issue	NOUN
fsr-3714	170	9	of	of	ADP
fsr-3714	170	10	how	how	SCONJ
fsr-3714	170	11	corporations	corporation	NOUN
fsr-3714	170	12	remain	remain	VERB
fsr-3714	170	13	within	within	ADP
fsr-3714	170	14	erisa	erisa	NOUN
fsr-3714	170	15	guidelines	guideline	NOUN
fsr-3714	170	16	and	and	CCONJ
fsr-3714	170	17	yet	yet	ADV
fsr-3714	170	18	maintain	maintain	VERB
fsr-3714	170	19	different	different	ADJ
fsr-3714	170	20	funding	funding	NOUN
fsr-3714	170	21	levels	level	NOUN
fsr-3714	170	22	for	for	ADP
fsr-3714	170	23	their	their	PRON
fsr-3714	170	24	plans	plan	NOUN
fsr-3714	170	25	.	.	PUNCT
fsr-3714	171	1	he	he	PRON
fsr-3714	171	2	concludes	conclude	VERB
fsr-3714	171	3	that	that	SCONJ
fsr-3714	171	4	although	although	SCONJ
fsr-3714	171	5	investment	investment	NOUN
fsr-3714	171	6	performance	performance	NOUN
fsr-3714	171	7	can	can	AUX
fsr-3714	171	8	account	account	VERB
fsr-3714	171	9	for	for	ADP
fsr-3714	171	10	some	some	PRON
fsr-3714	171	11	of	of	ADP
fsr-3714	171	12	the	the	DET
fsr-3714	171	13	difference	difference	NOUN
fsr-3714	171	14	,	,	PUNCT
fsr-3714	171	15	for	for	ADP
fsr-3714	171	16	the	the	DET
fsr-3714	171	17	most	most	ADJ
fsr-3714	171	18	part	part	NOUN
fsr-3714	171	19	the	the	DET
fsr-3714	171	20	choice	choice	NOUN
fsr-3714	171	21	of	of	ADP
fsr-3714	171	22	actuarial	actuarial	ADJ
fsr-3714	171	23	cost	cost	NOUN
fsr-3714	171	24	methods	method	NOUN
fsr-3714	171	25	*	*	PUNCT
fsr-3714	171	26	and	and	CCONJ
fsr-3714	171	27	assumptions	assumption	NOUN
fsr-3714	171	28	explains	explain	VERB
fsr-3714	171	29	the	the	DET
fsr-3714	171	30	variation	variation	NOUN
fsr-3714	171	31	in	in	ADP
fsr-3714	171	32	funding	funding	NOUN
fsr-3714	171	33	ratios	ratio	NOUN
fsr-3714	171	34	.	.	PUNCT
fsr-3714	172	1	regardless	regardless	ADV
fsr-3714	172	2	of	of	ADP
fsr-3714	172	3	the	the	DET
fsr-3714	172	4	actuarial	actuarial	ADJ
fsr-3714	172	5	method	method	NOUN
fsr-3714	172	6	used	use	VERB
fsr-3714	172	7	,	,	PUNCT
fsr-3714	172	8	willinger	willinger	X
fsr-3714	172	9	(	(	PUNCT
fsr-3714	172	10	1992	1992	NUM
fsr-3714	172	11	)	)	PUNCT
fsr-3714	172	12	proposes	propose	VERB
fsr-3714	172	13	the	the	DET
fsr-3714	172	14	use	use	NOUN
fsr-3714	172	15	of	of	ADP
fsr-3714	172	16	a	a	DET
fsr-3714	172	17	contingent	contingent	NOUN
fsr-3714	172	18	claims	claim	NOUN
fsr-3714	172	19	model	model	NOUN
fsr-3714	172	20	to	to	PART
fsr-3714	172	21	reduce	reduce	VERB
fsr-3714	172	22	the	the	DET
fsr-3714	172	23	possible	possible	ADJ
fsr-3714	172	24	variation	variation	NOUN
fsr-3714	172	25	in	in	ADP
fsr-3714	172	26	the	the	DET
fsr-3714	172	27	reporting	reporting	NOUN
fsr-3714	172	28	of	of	ADP
fsr-3714	172	29	the	the	DET
fsr-3714	172	30	pension	pension	NOUN
fsr-3714	172	31	liability	liability	NOUN
fsr-3714	172	32	associated	associate	VERB
fsr-3714	172	33	with	with	ADP
fsr-3714	172	34	the	the	DET
fsr-3714	172	35	actuarial	actuarial	ADJ
fsr-3714	172	36	model	model	NOUN
fsr-3714	172	37	.	.	PUNCT
fsr-3714	173	1	financial	financial	ADJ
fsr-3714	173	2	accounting	accounting	NOUN
fsr-3714	173	3	standards	standards	PROPN
fsr-3714	173	4	board	board	NOUN
fsr-3714	173	5	(	(	PUNCT
fsr-3714	173	6	fasb	fasb	PROPN
fsr-3714	173	7	)	)	PUNCT
fsr-3714	173	8	statement	statement	NOUN
fsr-3714	173	9	no	no	INTJ
fsr-3714	173	10	.	.	PUNCT
fsr-3714	174	1	87	87	NUM
fsr-3714	174	2	states	state	VERB
fsr-3714	174	3	that	that	SCONJ
fsr-3714	174	4	the	the	DET
fsr-3714	174	5	assumed	assumed	ADJ
fsr-3714	174	6	discount	discount	NOUN
fsr-3714	174	7	rate	rate	NOUN
fsr-3714	174	8	shall	shall	AUX
fsr-3714	174	9	reflect	reflect	VERB
fsr-3714	174	10	the	the	DET
fsr-3714	174	11	rates	rate	NOUN
fsr-3714	174	12	at	at	ADP
fsr-3714	174	13	which	which	PRON
fsr-3714	174	14	the	the	DET
fsr-3714	174	15	pension	pension	NOUN
fsr-3714	174	16	benefits	benefit	NOUN
fsr-3714	174	17	could	could	AUX
fsr-3714	174	18	be	be	AUX
fsr-3714	174	19	effectively	effectively	ADV
fsr-3714	174	20	settled	settle	VERB
fsr-3714	174	21	.	.	PUNCT
fsr-3714	175	1	the	the	DET
fsr-3714	175	2	discount	discount	NOUN
fsr-3714	175	3	rate	rate	NOUN
fsr-3714	175	4	fitting	fit	VERB
fsr-3714	175	5	this	this	DET
fsr-3714	175	6	description	description	NOUN
fsr-3714	175	7	include	include	VERB
fsr-3714	175	8	a	a	DET
fsr-3714	175	9	variety	variety	NOUN
fsr-3714	175	10	of	of	ADP
fsr-3714	175	11	choices	choice	NOUN
fsr-3714	175	12	which	which	PRON
fsr-3714	175	13	would	would	AUX
fsr-3714	175	14	provide	provide	VERB
fsr-3714	175	15	for	for	ADP
fsr-3714	175	16	the	the	DET
fsr-3714	175	17	possibility	possibility	NOUN
fsr-3714	175	18	of	of	ADP
fsr-3714	175	19	manipulating	manipulate	VERB
fsr-3714	175	20	current	current	ADJ
fsr-3714	175	21	and	and	CCONJ
fsr-3714	175	22	historical	historical	ADJ
fsr-3714	175	23	pension	pension	NOUN
fsr-3714	175	24	obligations	obligation	NOUN
fsr-3714	175	25	.	.	PUNCT
fsr-3714	176	1	he	he	PRON
fsr-3714	176	2	suggests	suggest	VERB
fsr-3714	176	3	that	that	SCONJ
fsr-3714	176	4	using	use	VERB
fsr-3714	176	5	the	the	DET
fsr-3714	176	6	contingent	contingent	NOUN
fsr-3714	176	7	claims	claim	NOUN
fsr-3714	176	8	model	model	NOUN
fsr-3714	176	9	would	would	AUX
fsr-3714	176	10	limit	limit	VERB
fsr-3714	176	11	the	the	DET
fsr-3714	176	12	ability	ability	NOUN
fsr-3714	176	13	of	of	ADP
fsr-3714	176	14	the	the	DET
fsr-3714	176	15	sponsor	sponsor	NOUN
fsr-3714	176	16	(	(	PUNCT
fsr-3714	176	17	in	in	ADP
fsr-3714	176	18	conjunction	conjunction	NOUN
fsr-3714	176	19	with	with	ADP
fsr-3714	176	20	the	the	DET
fsr-3714	176	21	plan	plan	NOUN
fsr-3714	176	22	’s	’s	PART
fsr-3714	176	23	actuary	actuary	NOUN
fsr-3714	176	24	)	)	PUNCT
fsr-3714	176	25	to	to	PART
fsr-3714	176	26	manipulate	manipulate	VERB
fsr-3714	176	27	the	the	DET
fsr-3714	176	28	pension	pension	NOUN
fsr-3714	176	29	liability	liability	NOUN
fsr-3714	176	30	as	as	SCONJ
fsr-3714	176	31	previously	previously	ADV
fsr-3714	176	32	discussed	discuss	VERB
fsr-3714	176	33	in	in	ADP
fsr-3714	176	34	this	this	DET
fsr-3714	176	35	section	section	NOUN
fsr-3714	176	36	.	.	PUNCT
fsr-3714	177	1	assumptions	assumption	NOUN
fsr-3714	177	2	are	be	AUX
fsr-3714	177	3	important	important	ADJ
fsr-3714	177	4	because	because	SCONJ
fsr-3714	177	5	they	they	PRON
fsr-3714	177	6	are	be	AUX
fsr-3714	177	7	the	the	DET
fsr-3714	177	8	basis	basis	NOUN
fsr-3714	177	9	of	of	ADP
fsr-3714	177	10	all	all	DET
fsr-3714	177	11	funding	funding	NOUN
fsr-3714	177	12	and	and	CCONJ
fsr-3714	177	13	liability	liability	NOUN
fsr-3714	177	14	calculations	calculation	NOUN
fsr-3714	177	15	.	.	PUNCT
fsr-3714	178	1	each	each	DET
fsr-3714	178	2	year	year	NOUN
fsr-3714	178	3	the	the	DET
fsr-3714	178	4	plan	plan	NOUN
fsr-3714	178	5	endures	endure	VERB
fsr-3714	178	6	demographic	demographic	ADJ
fsr-3714	178	7	changes	change	NOUN
fsr-3714	178	8	such	such	ADJ
fsr-3714	178	9	as	as	ADP
fsr-3714	178	10	turnover	turnover	NOUN
fsr-3714	178	11	,	,	PUNCT
fsr-3714	178	12	early	early	ADJ
fsr-3714	178	13	retirement	retirement	NOUN
fsr-3714	178	14	,	,	PUNCT
fsr-3714	178	15	aging	aging	NOUN
fsr-3714	178	16	of	of	ADP
fsr-3714	178	17	the	the	DET
fsr-3714	178	18	covered	covered	ADJ
fsr-3714	178	19	population	population	NOUN
fsr-3714	178	20	,	,	PUNCT
fsr-3714	178	21	and	and	CCONJ
fsr-3714	178	22	hiring	hiring	NOUN
fsr-3714	178	23	of	of	ADP
fsr-3714	178	24	new	new	ADJ
fsr-3714	178	25	employees	employee	NOUN
fsr-3714	178	26	,	,	PUNCT
fsr-3714	178	27	as	as	ADV
fsr-3714	178	28	well	well	ADV
fsr-3714	178	29	as	as	ADP
fsr-3714	178	30	changes	change	NOUN
fsr-3714	178	31	tied	tie	VERB
fsr-3714	178	32	to	to	ADP
fsr-3714	178	33	assumptions	assumption	NOUN
fsr-3714	178	34	such	such	ADJ
fsr-3714	178	35	as	as	ADP
fsr-3714	178	36	asset	asset	NOUN
fsr-3714	178	37	appreciation	appreciation	NOUN
fsr-3714	178	38	.	.	PUNCT
fsr-3714	179	1	large	large	ADJ
fsr-3714	179	2	fluctuations	fluctuation	NOUN
fsr-3714	179	3	in	in	ADP
fsr-3714	179	4	demographics	demographic	NOUN
fsr-3714	179	5	or	or	CCONJ
fsr-3714	179	6	assets	asset	NOUN
fsr-3714	179	7	can	can	AUX
fsr-3714	179	8	create	create	VERB
fsr-3714	179	9	volatility	volatility	NOUN
fsr-3714	179	10	in	in	ADP
fsr-3714	179	11	the	the	DET
fsr-3714	179	12	normal	normal	ADJ
fsr-3714	179	13	cost	cost	NOUN
fsr-3714	179	14	and	and	CCONJ
fsr-3714	179	15	the	the	DET
fsr-3714	179	16	unfunded	unfunded	ADJ
fsr-3714	179	17	liability	liability	NOUN
fsr-3714	179	18	projections	projection	NOUN
fsr-3714	179	19	from	from	ADP
fsr-3714	179	20	one	one	NUM
fsr-3714	179	21	year	year	NOUN
fsr-3714	179	22	to	to	ADP
fsr-3714	179	23	the	the	DET
fsr-3714	179	24	next	next	ADJ
fsr-3714	179	25	.	.	PUNCT
fsr-3714	180	1	so	so	ADV
fsr-3714	180	2	the	the	DET
fsr-3714	180	3	actual	actual	ADJ
fsr-3714	180	4	experience	experience	NOUN
fsr-3714	180	5	of	of	ADP
fsr-3714	180	6	the	the	DET
fsr-3714	180	7	plan	plan	NOUN
fsr-3714	180	8	can	can	AUX
fsr-3714	180	9	impact	impact	VERB
fsr-3714	180	10	the	the	DET
fsr-3714	180	11	normal	normal	ADJ
fsr-3714	180	12	cost	cost	NOUN
fsr-3714	180	13	of	of	ADP
fsr-3714	180	14	funding	funding	NOUN
fsr-3714	180	15	and	and	CCONJ
fsr-3714	180	16	the	the	DET
fsr-3714	180	17	stability	stability	NOUN
fsr-3714	180	18	of	of	ADP
fsr-3714	180	19	the	the	DET
fsr-3714	180	20	plan	plan	NOUN
fsr-3714	180	21	.	.	PUNCT
fsr-3714	181	1	142	142	NUM
fsr-3714	181	2	financial	financial	ADJ
fsr-3714	181	3	services	service	NOUN
fsr-3714	181	4	review	review	NOUN
fsr-3714	181	5	,	,	PUNCT
fsr-3714	181	6	2(2	2(2	NUM
fsr-3714	181	7	)	)	PUNCT
fsr-3714	181	8	1993	1993	NUM
fsr-3714	181	9	as	as	SCONJ
fsr-3714	181	10	has	have	AUX
fsr-3714	181	11	been	be	AUX
fsr-3714	181	12	discussed	discuss	VERB
fsr-3714	181	13	,	,	PUNCT
fsr-3714	181	14	the	the	DET
fsr-3714	181	15	selection	selection	NOUN
fsr-3714	181	16	of	of	ADP
fsr-3714	181	17	actuarial	actuarial	ADJ
fsr-3714	181	18	assumptions	assumption	NOUN
fsr-3714	181	19	and	and	CCONJ
fsr-3714	181	20	methods	method	NOUN
fsr-3714	181	21	affects	affect	VERB
fsr-3714	181	22	the	the	DET
fsr-3714	181	23	funding	funding	NOUN
fsr-3714	181	24	status	status	NOUN
fsr-3714	181	25	of	of	ADP
fsr-3714	181	26	the	the	DET
fsr-3714	181	27	defined	define	VERB
fsr-3714	181	28	benefit	benefit	NOUN
fsr-3714	181	29	plan	plan	NOUN
fsr-3714	181	30	.	.	PUNCT
fsr-3714	182	1	since	since	SCONJ
fsr-3714	182	2	these	these	DET
fsr-3714	182	3	assumptions	assumption	NOUN
fsr-3714	182	4	are	be	AUX
fsr-3714	182	5	made	make	VERB
fsr-3714	182	6	by	by	ADP
fsr-3714	182	7	plan	plan	NOUN
fsr-3714	182	8	actuaries	actuary	NOUN
fsr-3714	182	9	,	,	PUNCT
fsr-3714	182	10	the	the	DET
fsr-3714	182	11	participant	participant	NOUN
fsr-3714	182	12	is	be	AUX
fsr-3714	182	13	at	at	ADP
fsr-3714	182	14	risk	risk	NOUN
fsr-3714	182	15	for	for	ADP
fsr-3714	182	16	any	any	DET
fsr-3714	182	17	errors	error	NOUN
fsr-3714	182	18	in	in	ADP
fsr-3714	182	19	these	these	DET
fsr-3714	182	20	assumptions	assumption	NOUN
fsr-3714	182	21	that	that	PRON
fsr-3714	182	22	would	would	AUX
fsr-3714	182	23	result	result	VERB
fsr-3714	182	24	in	in	ADP
fsr-3714	182	25	an	an	DET
fsr-3714	182	26	underfunded	underfunded	ADJ
fsr-3714	182	27	position	position	NOUN
fsr-3714	182	28	for	for	ADP
fsr-3714	182	29	firms	firm	NOUN
fsr-3714	182	30	experiencing	experience	VERB
fsr-3714	182	31	financial	financial	ADJ
fsr-3714	182	32	distress	distress	NOUN
fsr-3714	182	33	.	.	PUNCT
fsr-3714	183	1	while	while	SCONJ
fsr-3714	183	2	the	the	DET
fsr-3714	183	3	effects	effect	NOUN
fsr-3714	183	4	of	of	ADP
fsr-3714	183	5	actuarial	actuarial	ADJ
fsr-3714	183	6	assumptions	assumption	NOUN
fsr-3714	183	7	on	on	ADP
fsr-3714	183	8	funding	funding	NOUN
fsr-3714	183	9	status	status	NOUN
fsr-3714	183	10	are	be	AUX
fsr-3714	183	11	important	important	ADJ
fsr-3714	183	12	there	there	PRON
fsr-3714	183	13	are	be	VERB
fsr-3714	183	14	other	other	ADJ
fsr-3714	183	15	factors	factor	NOUN
fsr-3714	183	16	which	which	PRON
fsr-3714	183	17	affect	affect	VERB
fsr-3714	183	18	the	the	DET
fsr-3714	183	19	risk	risk	NOUN
fsr-3714	183	20	of	of	ADP
fsr-3714	183	21	defined	define	VERB
fsr-3714	183	22	benefit	benefit	NOUN
fsr-3714	183	23	plans	plan	NOUN
fsr-3714	183	24	.	.	PUNCT
fsr-3714	184	1	among	among	ADP
fsr-3714	184	2	these	these	PRON
fsr-3714	184	3	are	be	AUX
fsr-3714	184	4	the	the	DET
fsr-3714	184	5	risk	risk	NOUN
fsr-3714	184	6	of	of	ADP
fsr-3714	184	7	plan	plan	NOUN
fsr-3714	184	8	termination	termination	NOUN
fsr-3714	184	9	and	and	CCONJ
fsr-3714	184	10	non	non	NOUN
fsr-3714	184	11	-	-	NOUN
fsr-3714	184	12	compliance	compliance	NOUN
fsr-3714	184	13	.	.	PUNCT
fsr-3714	185	1	plan	plan	NOUN
fsr-3714	185	2	termination	termination	NOUN
fsr-3714	185	3	risk	risk	NOUN
fsr-3714	185	4	overfunding	overfunde	VERB
fsr-3714	185	5	a	a	DET
fsr-3714	185	6	pension	pension	NOUN
fsr-3714	185	7	plan	plan	NOUN
fsr-3714	185	8	does	do	AUX
fsr-3714	185	9	not	not	PART
fsr-3714	185	10	necessarily	necessarily	ADV
fsr-3714	185	11	reduce	reduce	VERB
fsr-3714	185	12	all	all	PRON
fsr-3714	185	13	of	of	ADP
fsr-3714	185	14	the	the	DET
fsr-3714	185	15	risks	risk	NOUN
fsr-3714	185	16	faced	face	VERB
fsr-3714	185	17	by	by	ADP
fsr-3714	185	18	participants	participant	NOUN
fsr-3714	185	19	in	in	ADP
fsr-3714	185	20	defined	define	VERB
fsr-3714	185	21	benefit	benefit	NOUN
fsr-3714	185	22	plans	plan	NOUN
fsr-3714	185	23	.	.	PUNCT
fsr-3714	186	1	many	many	ADJ
fsr-3714	186	2	corporations	corporation	NOUN
fsr-3714	186	3	in	in	ADP
fsr-3714	186	4	an	an	DET
fsr-3714	186	5	attempt	attempt	NOUN
fsr-3714	186	6	to	to	PART
fsr-3714	186	7	reduce	reduce	VERB
fsr-3714	186	8	future	future	ADJ
fsr-3714	186	9	funding	funding	NOUN
fsr-3714	186	10	costs	cost	NOUN
fsr-3714	186	11	or	or	CCONJ
fsr-3714	186	12	to	to	PART
fsr-3714	186	13	recapture	recapture	VERB
fsr-3714	186	14	excess	excess	ADJ
fsr-3714	186	15	pension	pension	NOUN
fsr-3714	186	16	assets	asset	NOUN
fsr-3714	186	17	have	have	AUX
fsr-3714	186	18	terminated	terminate	VERB
fsr-3714	186	19	their	their	PRON
fsr-3714	186	20	defined	define	VERB
fsr-3714	186	21	benefit	benefit	NOUN
fsr-3714	186	22	plans	plan	NOUN
fsr-3714	186	23	.	.	PUNCT
fsr-3714	187	1	the	the	DET
fsr-3714	187	2	issue	issue	NOUN
fsr-3714	187	3	of	of	ADP
fsr-3714	187	4	plan	plan	NOUN
fsr-3714	187	5	termination	termination	NOUN
fsr-3714	187	6	is	be	AUX
fsr-3714	187	7	of	of	ADP
fsr-3714	187	8	interest	interest	NOUN
fsr-3714	187	9	to	to	PART
fsr-3714	187	10	plan	plan	VERB
fsr-3714	187	11	participants	participant	NOUN
fsr-3714	187	12	for	for	ADP
fsr-3714	187	13	two	two	NUM
fsr-3714	187	14	reasons	reason	NOUN
fsr-3714	187	15	,	,	PUNCT
fsr-3714	187	16	both	both	PRON
fsr-3714	187	17	of	of	ADP
fsr-3714	187	18	which	which	PRON
fsr-3714	187	19	connote	connote	VERB
fsr-3714	187	20	pension	pension	NOUN
fsr-3714	187	21	risk	risk	NOUN
fsr-3714	187	22	.	.	PUNCT
fsr-3714	188	1	first	first	ADV
fsr-3714	188	2	,	,	PUNCT
fsr-3714	188	3	as	as	SCONJ
fsr-3714	188	4	mittelstaedt	mittelstaedt	NOUN
fsr-3714	188	5	and	and	CCONJ
fsr-3714	188	6	reiger	reiger	NOUN
fsr-3714	188	7	(	(	PUNCT
fsr-3714	188	8	1993	1993	NUM
fsr-3714	188	9	)	)	PUNCT
fsr-3714	188	10	observe	observe	VERB
fsr-3714	188	11	,	,	PUNCT
fsr-3714	188	12	when	when	SCONJ
fsr-3714	188	13	terminating	terminate	VERB
fsr-3714	188	14	defined	define	VERB
fsr-3714	188	15	benefit	benefit	NOUN
fsr-3714	188	16	plans	plan	NOUN
fsr-3714	188	17	fums	fum	NOUN
fsr-3714	188	18	must	must	AUX
fsr-3714	188	19	satisfy	satisfy	VERB
fsr-3714	188	20	vested	vest	VERB
fsr-3714	188	21	and	and	CCONJ
fsr-3714	188	22	previously	previously	ADV
fsr-3714	188	23	non	non	ADJ
fsr-3714	188	24	-	-	ADJ
fsr-3714	188	25	vested	vested	ADJ
fsr-3714	188	26	liabilities	liability	NOUN
fsr-3714	188	27	“	"	PUNCT
fsr-3714	188	28	.	.	PUNCT
fsr-3714	188	29	.	.	PUNCT
fsr-3714	188	30	.	.	PUNCT
fsr-3714	189	1	using	use	VERB
fsr-3714	189	2	salaries	salary	NOUN
fsr-3714	189	3	in	in	ADP
fsr-3714	189	4	effect	effect	NOUN
fsr-3714	189	5	at	at	ADP
fsr-3714	189	6	the	the	DET
fsr-3714	189	7	legal	legal	ADJ
fsr-3714	189	8	date	date	NOUN
fsr-3714	189	9	of	of	ADP
fsr-3714	189	10	termination	termination	NOUN
fsr-3714	189	11	.	.	PUNCT
fsr-3714	190	1	“(p	“(p	X
fsr-3714	190	2	.	.	PUNCT
fsr-3714	191	1	3	3	X
fsr-3714	191	2	)	)	PUNCT
fsr-3714	191	3	the	the	DET
fsr-3714	191	4	ramification	ramification	NOUN
fsr-3714	191	5	is	be	AUX
fsr-3714	191	6	that	that	SCONJ
fsr-3714	191	7	salary	salary	NOUN
fsr-3714	191	8	progression	progression	NOUN
fsr-3714	191	9	ceases	cease	VERB
fsr-3714	191	10	and	and	CCONJ
fsr-3714	191	11	the	the	DET
fsr-3714	191	12	future	future	ADJ
fsr-3714	191	13	retiree	retiree	NOUN
fsr-3714	191	14	will	will	AUX
fsr-3714	191	15	receive	receive	VERB
fsr-3714	191	16	benefits	benefit	NOUN
fsr-3714	191	17	calculated	calculate	VERB
fsr-3714	191	18	upon	upon	SCONJ
fsr-3714	191	19	the	the	DET
fsr-3714	191	20	salary	salary	NOUN
fsr-3714	191	21	level	level	NOUN
fsr-3714	191	22	in	in	ADP
fsr-3714	191	23	place	place	NOUN
fsr-3714	191	24	at	at	ADP
fsr-3714	191	25	the	the	DET
fsr-3714	191	26	termina	termina	PROPN
fsr-3714	191	27	tion	tion	PROPN
fsr-3714	191	28	date	date	NOUN
fsr-3714	191	29	and	and	CCONJ
fsr-3714	191	30	not	not	PART
fsr-3714	191	31	at	at	ADP
fsr-3714	191	32	retirement	retirement	NOUN
fsr-3714	191	33	.	.	PUNCT
fsr-3714	192	1	the	the	DET
fsr-3714	192	2	second	second	ADJ
fsr-3714	192	3	plan	plan	NOUN
fsr-3714	192	4	termination	termination	NOUN
fsr-3714	192	5	risk	risk	NOUN
fsr-3714	192	6	is	be	AUX
fsr-3714	192	7	really	really	ADV
fsr-3714	192	8	a	a	DET
fsr-3714	192	9	type	type	NOUN
fsr-3714	192	10	of	of	ADP
fsr-3714	192	11	investment	investment	NOUN
fsr-3714	192	12	risk	risk	NOUN
fsr-3714	192	13	and	and	CCONJ
fsr-3714	192	14	results	result	NOUN
fsr-3714	192	15	from	from	ADP
fsr-3714	192	16	the	the	DET
fsr-3714	192	17	firm	firm	ADJ
fsr-3714	192	18	purchasing	purchasing	NOUN
fsr-3714	192	19	annuities	annuity	NOUN
fsr-3714	192	20	to	to	PART
fsr-3714	192	21	satisfy	satisfy	VERB
fsr-3714	192	22	the	the	DET
fsr-3714	192	23	legal	legal	ADJ
fsr-3714	192	24	obligation	obligation	NOUN
fsr-3714	192	25	to	to	ADP
fsr-3714	192	26	the	the	DET
fsr-3714	192	27	participant	participant	NOUN
fsr-3714	192	28	.	.	PUNCT
fsr-3714	193	1	once	once	SCONJ
fsr-3714	193	2	the	the	DET
fsr-3714	193	3	annuity	annuity	NOUN
fsr-3714	193	4	is	be	AUX
fsr-3714	193	5	purchased	purchase	VERB
fsr-3714	193	6	this	this	DET
fsr-3714	193	7	form	form	NOUN
fsr-3714	193	8	of	of	ADP
fsr-3714	193	9	benefit	benefit	NOUN
fsr-3714	193	10	promise	promise	NOUN
fsr-3714	193	11	falls	fall	VERB
fsr-3714	193	12	outside	outside	ADP
fsr-3714	193	13	of	of	ADP
fsr-3714	193	14	the	the	DET
fsr-3714	193	15	realm	realm	NOUN
fsr-3714	193	16	of	of	ADP
fsr-3714	193	17	the	the	DET
fsr-3714	193	18	pbgc	pbgc	PROPN
fsr-3714	193	19	and	and	CCONJ
fsr-3714	193	20	is	be	AUX
fsr-3714	193	21	not	not	PART
fsr-3714	193	22	guaranteed	guarantee	VERB
fsr-3714	193	23	by	by	ADP
fsr-3714	193	24	them	they	PRON
fsr-3714	193	25	.	.	PUNCT
fsr-3714	194	1	in	in	ADP
fsr-3714	194	2	addition	addition	NOUN
fsr-3714	194	3	the	the	DET
fsr-3714	194	4	plan	plan	NOUN
fsr-3714	194	5	sponsor	sponsor	NOUN
fsr-3714	194	6	does	do	AUX
fsr-3714	194	7	not	not	PART
fsr-3714	194	8	have	have	VERB
fsr-3714	194	9	any	any	DET
fsr-3714	194	10	liability	liability	NOUN
fsr-3714	194	11	for	for	ADP
fsr-3714	194	12	the	the	DET
fsr-3714	194	13	purchase	purchase	NOUN
fsr-3714	194	14	of	of	ADP
fsr-3714	194	15	annuities	annuity	NOUN
fsr-3714	194	16	from	from	ADP
fsr-3714	194	17	an	an	DET
fsr-3714	194	18	insurance	insurance	NOUN
fsr-3714	194	19	company	company	NOUN
fsr-3714	194	20	that	that	PRON
fsr-3714	194	21	subsequently	subsequently	ADV
fsr-3714	194	22	fails	fail	VERB
fsr-3714	194	23	according	accord	VERB
fsr-3714	194	24	to	to	ADP
fsr-3714	194	25	pbgc	pbgc	PROPN
fsr-3714	194	26	opinion	opinion	NOUN
fsr-3714	194	27	letter	letter	NOUN
fsr-3714	194	28	no	no	INTJ
fsr-3714	194	29	.	.	NOUN
fsr-3714	195	1	91	91	NUM
fsr-3714	195	2	-	-	SYM
fsr-3714	195	3	4	4	NUM
fsr-3714	195	4	.	.	PUNCT
fsr-3714	195	5	table	table	NOUN
fsr-3714	195	6	1	1	NUM
fsr-3714	195	7	.	.	PUNCT
fsr-3714	195	8	defined	define	VERB
fsr-3714	195	9	benefit	benefit	NOUN
fsr-3714	195	10	pension	pension	NOUN
fsr-3714	195	11	plan	plan	NOUN
fsr-3714	195	12	terminations	termination	NOUN
fsr-3714	195	13	number	number	NOUN
fsr-3714	195	14	of	of	ADP
fsr-3714	195	15	terminations	termination	NOUN
fsr-3714	195	16	by	by	ADP
fsr-3714	195	17	type	type	NOUN
fsr-3714	195	18	of	of	ADP
fsr-3714	195	19	termination	termination	NOUN
fsr-3714	195	20	(	(	PUNCT
fsr-3714	195	21	1	1	NUM
fsr-3714	195	22	)	)	PUNCT
fsr-3714	195	23	number	number	NOUN
fsr-3714	195	24	of	of	ADP
fsr-3714	195	25	dollar	dollar	NOUN
fsr-3714	195	26	amount	amount	NOUN
fsr-3714	195	27	of	of	ADP
fsr-3714	195	28	a	a	DET
fsr-3714	195	29	b	b	NOUN
fsr-3714	195	30	c	c	NOUN
fsr-3714	195	31	d	d	NOUN
fsr-3714	195	32	total	total	ADJ
fsr-3714	195	33	participants	participant	NOUN
fsr-3714	195	34	reversions	reversion	NOUN
fsr-3714	195	35	(	(	PUNCT
fsr-3714	195	36	2	2	NUM
fsr-3714	195	37	)	)	PUNCT
fsr-3714	195	38	year	year	NOUN
fsr-3714	195	39	1986	1986	NUM
fsr-3714	195	40	43	43	NUM
fsr-3714	195	41	12	12	NUM
fsr-3714	195	42	84	84	NUM
fsr-3714	195	43	50	50	NUM
fsr-3714	195	44	249	249	NUM
fsr-3714	195	45	261,769	261,769	NUM
fsr-3714	195	46	$	$	SYM
fsr-3714	195	47	4,284.3	4,284.3	NUM
fsr-3714	195	48	1987	1987	NUM
fsr-3714	195	49	28	28	NUM
fsr-3714	195	50	70	70	NUM
fsr-3714	195	51	106	106	NUM
fsr-3714	195	52	72	72	NUM
fsr-3714	195	53	276	276	NUM
fsr-3714	195	54	235,826	235,826	NUM
fsr-3714	195	55	1,954.9	1,954.9	NUM
fsr-3714	195	56	1988	1988	NUM
fsr-3714	195	57	29	29	NUM
fsr-3714	196	1	33	33	NUM
fsr-3714	196	2	127	127	NUM
fsr-3714	196	3	73	73	NUM
fsr-3714	196	4	262	262	NUM
fsr-3714	196	5	272,107	272,107	NUM
fsr-3714	196	6	2,206.2	2,206.2	NUM
fsr-3714	196	7	1989	1989	NUM
fsr-3714	196	8	13	13	NUM
fsr-3714	196	9	23	23	NUM
fsr-3714	196	10	97	97	NUM
fsr-3714	196	11	39	39	NUM
fsr-3714	196	12	172	172	NUM
fsr-3714	196	13	161,220	161,220	NUM
fsr-3714	196	14	843.5	843.5	NUM
fsr-3714	196	15	1990	1990	NUM
fsr-3714	196	16	6	6	NUM
fsr-3714	196	17	17	17	NUM
fsr-3714	196	18	38	38	NUM
fsr-3714	196	19	12	12	NUM
fsr-3714	196	20	73	73	NUM
fsr-3714	196	21	55,537	55,537	NUM
fsr-3714	196	22	304.2	304.2	NUM
fsr-3714	196	23	total	total	NOUN
fsr-3714	196	24	119	119	NUM
fsr-3714	196	25	215	215	NUM
fsr-3714	196	26	452	452	NUM
fsr-3714	196	27	246	246	NUM
fsr-3714	196	28	1032	1032	NUM
fsr-3714	196	29	986,459	986,459	NUM
fsr-3714	196	30	$	$	SYM
fsr-3714	196	31	9,593.1	9,593.1	NUM
fsr-3714	196	32	notes	note	NOUN
fsr-3714	196	33	:	:	PUNCT
fsr-3714	196	34	(	(	PUNCT
fsr-3714	196	35	1	1	X
fsr-3714	196	36	)	)	PUNCT
fsr-3714	196	37	pbgc	pbgc	PROPN
fsr-3714	196	38	classifies	classify	VERB
fsr-3714	196	39	successor	successor	NOUN
fsr-3714	196	40	plan	plan	NOUN
fsr-3714	196	41	to	to	ADP
fsr-3714	196	42	a	a	DET
fsr-3714	196	43	termination	termination	NOUN
fsr-3714	196	44	as	as	ADP
fsr-3714	196	45	a	a	DET
fsr-3714	196	46	=	=	NOUN
fsr-3714	196	47	spinoff	spinoff	NOUN
fsr-3714	196	48	b	b	PROPN
fsr-3714	196	49	=	=	PUNCT
fsr-3714	196	50	defined	define	VERB
fsr-3714	196	51	benefit	benefit	NOUN
fsr-3714	196	52	plan	plan	NOUN
fsr-3714	196	53	(	(	PUNCT
fsr-3714	196	54	complete	complete	ADJ
fsr-3714	196	55	termination	termination	NOUN
fsr-3714	196	56	)	)	PUNCT
fsr-3714	196	57	c	c	NOUN
fsr-3714	196	58	=	=	SYM
fsr-3714	196	59	defined	define	VERB
fsr-3714	196	60	contribution	contribution	NOUN
fsr-3714	196	61	plan	plan	NOUN
fsr-3714	196	62	(	(	PUNCT
fsr-3714	196	63	complete	complete	ADJ
fsr-3714	196	64	termination	termination	NOUN
fsr-3714	196	65	)	)	PUNCT
fsr-3714	197	1	d	d	NOUN
fsr-3714	197	2	=	=	PUNCT
fsr-3714	198	1	no	no	DET
fsr-3714	198	2	new	new	ADJ
fsr-3714	198	3	plan	plan	NOUN
fsr-3714	198	4	(	(	PUNCT
fsr-3714	198	5	complete	complete	ADJ
fsr-3714	198	6	termination	termination	NOUN
fsr-3714	198	7	)	)	PUNCT
fsr-3714	198	8	(	(	PUNCT
fsr-3714	198	9	2	2	X
fsr-3714	198	10	)	)	PUNCT
fsr-3714	198	11	in	in	ADP
fsr-3714	198	12	millions	millions	NUM
fsr-3714	198	13	source	source	NOUN
fsr-3714	198	14	:	:	PUNCT
fsr-3714	198	15	“	"	PUNCT
fsr-3714	198	16	seppaa	seppaa	NOUN
fsr-3714	198	17	completed	complete	VERB
fsr-3714	198	18	reversion	reversion	NOUN
fsr-3714	198	19	cases	case	NOUN
fsr-3714	198	20	,	,	PUNCT
fsr-3714	198	21	”	"	PUNCT
fsr-3714	198	22	pbgc	pbgc	PROPN
fsr-3714	198	23	,	,	PUNCT
fsr-3714	198	24	february	february	PROPN
fsr-3714	198	25	7	7	NUM
fsr-3714	198	26	,	,	PUNCT
fsr-3714	198	27	1991	1991	NUM
fsr-3714	198	28	.	.	PUNCT
fsr-3714	199	1	the	the	DET
fsr-3714	199	2	risks	risk	NOUN
fsr-3714	199	3	of	of	ADP
fsr-3714	199	4	pension	pension	NOUN
fsr-3714	199	5	plans	plan	NOUN
fsr-3714	199	6	143	143	NUM
fsr-3714	199	7	if	if	SCONJ
fsr-3714	199	8	the	the	DET
fsr-3714	199	9	plan	plan	NOUN
fsr-3714	199	10	is	be	AUX
fsr-3714	199	11	terminated	terminate	VERB
fsr-3714	199	12	and	and	CCONJ
fsr-3714	199	13	the	the	DET
fsr-3714	199	14	participant	participant	NOUN
fsr-3714	199	15	receives	receive	VERB
fsr-3714	199	16	a	a	DET
fsr-3714	199	17	paid	pay	VERB
fsr-3714	199	18	up	up	ADP
fsr-3714	199	19	annuity	annuity	NOUN
fsr-3714	199	20	,	,	PUNCT
fsr-3714	199	21	the	the	DET
fsr-3714	199	22	safety	safety	NOUN
fsr-3714	199	23	of	of	ADP
fsr-3714	199	24	the	the	DET
fsr-3714	199	25	pension	pension	NOUN
fsr-3714	199	26	is	be	AUX
fsr-3714	199	27	solely	solely	ADV
fsr-3714	199	28	a	a	DET
fsr-3714	199	29	function	function	NOUN
fsr-3714	199	30	of	of	ADP
fsr-3714	199	31	the	the	DET
fsr-3714	199	32	ability	ability	NOUN
fsr-3714	199	33	of	of	ADP
fsr-3714	199	34	the	the	DET
fsr-3714	199	35	insurance	insurance	NOUN
fsr-3714	199	36	company	company	NOUN
fsr-3714	199	37	to	to	PART
fsr-3714	199	38	fulfill	fulfill	VERB
fsr-3714	199	39	its	its	PRON
fsr-3714	199	40	obligations	obligation	NOUN
fsr-3714	199	41	.	.	PUNCT
fsr-3714	200	1	zall	zall	INTJ
fsr-3714	200	2	(	(	PUNCT
fsr-3714	200	3	1992	1992	NUM
fsr-3714	200	4	)	)	PUNCT
fsr-3714	200	5	explains	explain	VERB
fsr-3714	200	6	the	the	DET
fsr-3714	200	7	magnitude	magnitude	NOUN
fsr-3714	200	8	of	of	ADP
fsr-3714	200	9	this	this	DET
fsr-3714	200	10	risk	risk	NOUN
fsr-3714	200	11	by	by	ADP
fsr-3714	200	12	showing	show	VERB
fsr-3714	200	13	that	that	SCONJ
fsr-3714	200	14	170	170	NUM
fsr-3714	200	15	life	life	NOUN
fsr-3714	200	16	insurance	insurance	NOUN
fsr-3714	200	17	companies	company	NOUN
fsr-3714	200	18	failed	fail	VERB
fsr-3714	200	19	from	from	ADP
fsr-3714	200	20	1975	1975	NUM
fsr-3714	200	21	to	to	ADP
fsr-3714	200	22	1990	1990	NUM
fsr-3714	200	23	with	with	ADP
fsr-3714	200	24	forty	forty	NUM
fsr-3714	200	25	percent	percent	NOUN
fsr-3714	200	26	failing	fail	VERB
fsr-3714	200	27	in	in	ADP
fsr-3714	200	28	1989	1989	NUM
fsr-3714	200	29	and	and	CCONJ
fsr-3714	200	30	1990	1990	NUM
fsr-3714	200	31	.	.	PUNCT
fsr-3714	201	1	(	(	PUNCT
fsr-3714	201	2	it	it	PRON
fsr-3714	201	3	should	should	AUX
fsr-3714	201	4	be	be	AUX
fsr-3714	201	5	noted	note	VERB
fsr-3714	201	6	that	that	SCONJ
fsr-3714	201	7	only	only	ADV
fsr-3714	201	8	four	four	NUM
fsr-3714	201	9	major	major	ADJ
fsr-3714	201	10	insurers	insurer	NOUN
fsr-3714	201	11	have	have	AUX
fsr-3714	201	12	failed	fail	VERB
fsr-3714	201	13	.	.	PUNCT
fsr-3714	201	14	)	)	PUNCT
fsr-3714	202	1	zall	zall	PRON
fsr-3714	202	2	goes	go	VERB
fsr-3714	202	3	on	on	ADP
fsr-3714	202	4	to	to	PART
fsr-3714	202	5	mention	mention	VERB
fsr-3714	202	6	that	that	SCONJ
fsr-3714	202	7	more	more	ADJ
fsr-3714	202	8	than	than	ADP
fsr-3714	202	9	300	300	NUM
fsr-3714	202	10	defined	define	VERB
fsr-3714	202	11	benefit	benefit	NOUN
fsr-3714	202	12	plans	plan	NOUN
fsr-3714	202	13	have	have	AUX
fsr-3714	202	14	been	be	AUX
fsr-3714	202	15	terminated	terminate	VERB
fsr-3714	202	16	which	which	PRON
fsr-3714	202	17	purchased	purchase	VERB
fsr-3714	202	18	annuities	annuity	NOUN
fsr-3714	202	19	from	from	ADP
fsr-3714	202	20	insurers	insurer	NOUN
fsr-3714	202	21	with	with	ADP
fsr-3714	202	22	questionable	questionable	ADJ
fsr-3714	202	23	financial	financial	ADJ
fsr-3714	202	24	condition	condition	NOUN
fsr-3714	202	25	.	.	PUNCT
fsr-3714	203	1	as	as	ADP
fsr-3714	203	2	a	a	DET
fsr-3714	203	3	result	result	NOUN
fsr-3714	203	4	of	of	ADP
fsr-3714	203	5	these	these	DET
fsr-3714	203	6	terminations	termination	NOUN
fsr-3714	203	7	,	,	PUNCT
fsr-3714	203	8	there	there	PRON
fsr-3714	203	9	is	be	VERB
fsr-3714	203	10	a	a	DET
fsr-3714	203	11	growing	grow	VERB
fsr-3714	203	12	exposure	exposure	NOUN
fsr-3714	203	13	of	of	ADP
fsr-3714	203	14	plan	plan	NOUN
fsr-3714	203	15	participants	participant	NOUN
fsr-3714	203	16	to	to	ADP
fsr-3714	203	17	life	life	NOUN
fsr-3714	203	18	insurance	insurance	NOUN
fsr-3714	203	19	company	company	NOUN
fsr-3714	203	20	failure	failure	NOUN
fsr-3714	203	21	.	.	PUNCT
fsr-3714	204	1	the	the	DET
fsr-3714	204	2	sources	source	NOUN
fsr-3714	204	3	of	of	ADP
fsr-3714	204	4	protection	protection	NOUN
fsr-3714	204	5	to	to	PART
fsr-3714	204	6	plan	plan	VERB
fsr-3714	204	7	participants	participant	NOUN
fsr-3714	204	8	associated	associate	VERB
fsr-3714	204	9	with	with	ADP
fsr-3714	204	10	a	a	DET
fsr-3714	204	11	failed	fail	VERB
fsr-3714	204	12	insurance	insurance	NOUN
fsr-3714	204	13	company	company	NOUN
fsr-3714	204	14	are	be	AUX
fsr-3714	204	15	a	a	DET
fsr-3714	204	16	recently	recently	ADV
fsr-3714	204	17	enacted	enact	VERB
fsr-3714	204	18	rule	rule	NOUN
fsr-3714	204	19	by	by	ADP
fsr-3714	204	20	the	the	DET
fsr-3714	204	21	pbgc	pbgc	PROPN
fsr-3714	204	22	in	in	ADP
fsr-3714	204	23	june	june	PROPN
fsr-3714	204	24	,	,	PUNCT
fsr-3714	204	25	1992	1992	NUM
fsr-3714	204	26	requiring	require	VERB
fsr-3714	204	27	firms	firm	NOUN
fsr-3714	204	28	to	to	PART
fsr-3714	204	29	give	give	VERB
fsr-3714	204	30	participants	participant	NOUN
fsr-3714	204	31	45	45	NUM
fsr-3714	204	32	days	day	NOUN
fsr-3714	204	33	notice	notice	VERB
fsr-3714	204	34	prior	prior	ADV
fsr-3714	204	35	to	to	ADP
fsr-3714	204	36	any	any	DET
fsr-3714	204	37	distribution	distribution	NOUN
fsr-3714	204	38	of	of	ADP
fsr-3714	204	39	assets	asset	NOUN
fsr-3714	204	40	of	of	ADP
fsr-3714	204	41	the	the	DET
fsr-3714	204	42	names	name	NOUN
fsr-3714	204	43	of	of	ADP
fsr-3714	204	44	the	the	DET
fsr-3714	204	45	insurers	insurer	NOUN
fsr-3714	204	46	which	which	PRON
fsr-3714	204	47	are	be	AUX
fsr-3714	204	48	being	be	AUX
fsr-3714	204	49	considered	consider	VERB
fsr-3714	204	50	for	for	ADP
fsr-3714	204	51	providing	provide	VERB
fsr-3714	204	52	annuities	annuity	NOUN
fsr-3714	204	53	to	to	PART
fsr-3714	204	54	replace	replace	VERB
fsr-3714	204	55	the	the	DET
fsr-3714	204	56	pension	pension	NOUN
fsr-3714	204	57	benefits	benefit	NOUN
fsr-3714	204	58	and	and	CCONJ
fsr-3714	204	59	state	state	NOUN
fsr-3714	204	60	guarantee	guarantee	NOUN
fsr-3714	204	61	associations	association	NOUN
fsr-3714	204	62	.	.	PUNCT
fsr-3714	205	1	the	the	DET
fsr-3714	205	2	pbgc	pbgc	PROPN
fsr-3714	205	3	rule	rule	NOUN
fsr-3714	205	4	arose	arise	VERB
fsr-3714	205	5	from	from	ADP
fsr-3714	205	6	the	the	DET
fsr-3714	205	7	failure	failure	NOUN
fsr-3714	205	8	of	of	ADP
fsr-3714	205	9	executive	executive	ADJ
fsr-3714	205	10	life	life	NOUN
fsr-3714	205	11	,	,	PUNCT
fsr-3714	205	12	which	which	PRON
fsr-3714	205	13	had	have	AUX
fsr-3714	205	14	provided	provide	VERB
fsr-3714	205	15	annuities	annuity	NOUN
fsr-3714	205	16	to	to	ADP
fsr-3714	205	17	many	many	ADJ
fsr-3714	205	18	corporations	corporation	NOUN
fsr-3714	205	19	that	that	PRON
fsr-3714	205	20	had	have	AUX
fsr-3714	205	21	terminated	terminate	VERB
fsr-3714	205	22	defined	define	VERB
fsr-3714	205	23	benefit	benefit	NOUN
fsr-3714	205	24	plans	plan	NOUN
fsr-3714	205	25	.	.	PUNCT
fsr-3714	205	26	’	'	PUNCT
fsr-3714	206	1	corporations	corporation	NOUN
fsr-3714	206	2	also	also	ADV
fsr-3714	206	3	have	have	AUX
fsr-3714	206	4	been	be	AUX
fsr-3714	206	5	terminating	terminate	VERB
fsr-3714	206	6	defined	define	VERB
fsr-3714	206	7	benefit	benefit	NOUN
fsr-3714	206	8	pension	pension	NOUN
fsr-3714	206	9	plans	plan	NOUN
fsr-3714	206	10	to	to	PART
fsr-3714	206	11	recapture	recapture	VERB
fsr-3714	206	12	the	the	DET
fsr-3714	206	13	value	value	NOUN
fsr-3714	206	14	of	of	ADP
fsr-3714	206	15	excess	excess	ADJ
fsr-3714	206	16	contributions	contribution	NOUN
fsr-3714	206	17	to	to	ADP
fsr-3714	206	18	the	the	DET
fsr-3714	206	19	plan	plan	NOUN
fsr-3714	206	20	.	.	PUNCT
fsr-3714	207	1	this	this	PRON
fsr-3714	207	2	coincides	coincide	VERB
fsr-3714	207	3	with	with	ADP
fsr-3714	207	4	stone	stone	NOUN
fsr-3714	207	5	’s	’s	PART
fsr-3714	207	6	(	(	PUNCT
fsr-3714	207	7	1987	1987	NUM
fsr-3714	207	8	)	)	PUNCT
fsr-3714	207	9	observation	observation	NOUN
fsr-3714	207	10	that	that	SCONJ
fsr-3714	207	11	firms	firm	NOUN
fsr-3714	207	12	build	build	VERB
fsr-3714	207	13	financial	financial	ADJ
fsr-3714	207	14	slack	slack	NOUN
fsr-3714	207	15	in	in	ADP
fsr-3714	207	16	their	their	PRON
fsr-3714	207	17	pension	pension	NOUN
fsr-3714	207	18	plans	plan	NOUN
fsr-3714	207	19	and	and	CCONJ
fsr-3714	207	20	then	then	ADV
fsr-3714	207	21	terminate	terminate	VERB
fsr-3714	207	22	them	they	PRON
fsr-3714	207	23	to	to	PART
fsr-3714	207	24	access	access	VERB
fsr-3714	207	25	this	this	DET
fsr-3714	207	26	slack	slack	NOUN
fsr-3714	207	27	.	.	PUNCT
fsr-3714	208	1	one	one	NUM
fsr-3714	208	2	of	of	ADP
fsr-3714	208	3	the	the	DET
fsr-3714	208	4	problems	problem	NOUN
fsr-3714	208	5	in	in	ADP
fsr-3714	208	6	this	this	DET
fsr-3714	208	7	termination	termination	NOUN
fsr-3714	208	8	process	process	NOUN
fsr-3714	208	9	is	be	AUX
fsr-3714	208	10	that	that	SCONJ
fsr-3714	208	11	rarely	rarely	ADV
fsr-3714	208	12	do	do	VERB
fsr-3714	208	13	firms	firm	NOUN
fsr-3714	208	14	replace	replace	VERB
fsr-3714	208	15	the	the	DET
fsr-3714	208	16	terminated	terminate	VERB
fsr-3714	208	17	defined	define	VERB
fsr-3714	208	18	benefit	benefit	NOUN
fsr-3714	208	19	pension	pension	NOUN
fsr-3714	208	20	plan	plan	NOUN
fsr-3714	208	21	with	with	ADP
fsr-3714	208	22	another	another	DET
fsr-3714	208	23	defined	define	VERB
fsr-3714	208	24	benefit	benefit	NOUN
fsr-3714	208	25	plan	plan	NOUN
fsr-3714	208	26	.	.	PUNCT
fsr-3714	209	1	as	as	SCONJ
fsr-3714	209	2	table	table	NOUN
fsr-3714	209	3	1	1	NUM
fsr-3714	209	4	indicates	indicate	VERB
fsr-3714	209	5	,	,	PUNCT
fsr-3714	209	6	over	over	ADP
fsr-3714	209	7	the	the	DET
fsr-3714	209	8	period	period	NOUN
fsr-3714	209	9	1986	1986	NUM
fsr-3714	209	10	to	to	ADP
fsr-3714	209	11	1990	1990	NUM
fsr-3714	209	12	,	,	PUNCT
fsr-3714	209	13	1032	1032	NUM
fsr-3714	209	14	defined	define	VERB
fsr-3714	209	15	benefit	benefit	NOUN
fsr-3714	209	16	pension	pension	NOUN
fsr-3714	209	17	plans	plan	NOUN
fsr-3714	209	18	were	be	AUX
fsr-3714	209	19	terminated	terminate	VERB
fsr-3714	209	20	and	and	CCONJ
fsr-3714	209	21	only	only	ADV
fsr-3714	209	22	215	215	NUM
fsr-3714	209	23	(	(	PUNCT
fsr-3714	209	24	20.8	20.8	NUM
fsr-3714	209	25	%	%	NOUN
fsr-3714	209	26	)	)	PUNCT
fsr-3714	209	27	were	be	AUX
fsr-3714	209	28	replaced	replace	VERB
fsr-3714	209	29	with	with	ADP
fsr-3714	209	30	another	another	DET
fsr-3714	209	31	defined	define	VERB
fsr-3714	209	32	benefit	benefit	NOUN
fsr-3714	209	33	plan	plan	NOUN
fsr-3714	209	34	.	.	PUNCT
fsr-3714	210	1	of	of	ADP
fsr-3714	210	2	the	the	DET
fsr-3714	210	3	remaining	remain	VERB
fsr-3714	210	4	terminations	termination	NOUN
fsr-3714	210	5	,	,	PUNCT
fsr-3714	210	6	246	246	NUM
fsr-3714	210	7	(	(	PUNCT
fsr-3714	210	8	23.8	23.8	NUM
fsr-3714	210	9	%	%	NOUN
fsr-3714	210	10	)	)	PUNCT
fsr-3714	210	11	were	be	AUX
fsr-3714	210	12	not	not	PART
fsr-3714	210	13	replaced	replace	VERB
fsr-3714	210	14	at	at	ADV
fsr-3714	210	15	all	all	ADV
fsr-3714	210	16	and	and	CCONJ
fsr-3714	210	17	452	452	NUM
fsr-3714	210	18	(	(	PUNCT
fsr-3714	210	19	43.8	43.8	NUM
fsr-3714	210	20	%	%	NOUN
fsr-3714	210	21	)	)	PUNCT
fsr-3714	210	22	were	be	AUX
fsr-3714	210	23	replaced	replace	VERB
fsr-3714	210	24	with	with	ADP
fsr-3714	210	25	defined	define	VERB
fsr-3714	210	26	contribution	contribution	NOUN
fsr-3714	210	27	plans	plan	NOUN
fsr-3714	210	28	.	.	PUNCT
fsr-3714	211	1	the	the	DET
fsr-3714	211	2	recapture	recapture	NOUN
fsr-3714	211	3	by	by	ADP
fsr-3714	211	4	corporations	corporation	NOUN
fsr-3714	211	5	of	of	ADP
fsr-3714	211	6	over	over	ADP
fsr-3714	211	7	$	$	SYM
fsr-3714	211	8	9.5	9.5	NUM
fsr-3714	211	9	billion	billion	NUM
fsr-3714	211	10	is	be	AUX
fsr-3714	211	11	sufficient	sufficient	ADJ
fsr-3714	211	12	motivation	motivation	NOUN
fsr-3714	211	13	for	for	ADP
fsr-3714	211	14	this	this	DET
fsr-3714	211	15	action	action	NOUN
fsr-3714	211	16	,	,	PUNCT
fsr-3714	211	17	but	but	CCONJ
fsr-3714	211	18	over	over	ADP
fsr-3714	211	19	986,000	986,000	NUM
fsr-3714	211	20	employees	employee	NOUN
fsr-3714	211	21	were	be	AUX
fsr-3714	211	22	affected	affect	VERB
fsr-3714	211	23	in	in	ADP
fsr-3714	211	24	the	the	DET
fsr-3714	211	25	process	process	NOUN
fsr-3714	211	26	.	.	PUNCT
fsr-3714	212	1	mittelstaedt	mittelstaedt	NOUN
fsr-3714	212	2	and	and	CCONJ
fsr-3714	212	3	reiger	reiger	NOUN
fsr-3714	212	4	(	(	PUNCT
fsr-3714	212	5	1993	1993	NUM
fsr-3714	212	6	)	)	PUNCT
fsr-3714	212	7	find	find	VERB
fsr-3714	212	8	that	that	SCONJ
fsr-3714	212	9	firms	firm	NOUN
fsr-3714	212	10	terminating	terminate	VERB
fsr-3714	212	11	defined	define	VERB
fsr-3714	212	12	benefit	benefit	NOUN
fsr-3714	212	13	pension	pension	NOUN
fsr-3714	212	14	plans	plan	NOUN
fsr-3714	212	15	and	and	CCONJ
fsr-3714	212	16	replacing	replace	VERB
fsr-3714	212	17	them	they	PRON
fsr-3714	212	18	with	with	ADP
fsr-3714	212	19	defined	define	VERB
fsr-3714	212	20	contribution	contribution	NOUN
fsr-3714	212	21	pension	pension	NOUN
fsr-3714	212	22	plans	plan	NOUN
fsr-3714	212	23	show	show	VERB
fsr-3714	212	24	excess	excess	ADJ
fsr-3714	212	25	positive	positive	ADJ
fsr-3714	212	26	stock	stock	NOUN
fsr-3714	212	27	returns	return	NOUN
fsr-3714	212	28	,	,	PUNCT
fsr-3714	212	29	thereby	thereby	ADV
fsr-3714	212	30	documenting	document	VERB
fsr-3714	212	31	a	a	DET
fsr-3714	212	32	wealth	wealth	NOUN
fsr-3714	212	33	transfer	transfer	NOUN
fsr-3714	212	34	from	from	ADP
fsr-3714	212	35	pension	pension	NOUN
fsr-3714	212	36	plan	plan	NOUN
fsr-3714	212	37	participants	participant	NOUN
fsr-3714	212	38	to	to	ADP
fsr-3714	212	39	stockholders	stockholder	NOUN
fsr-3714	212	40	.	.	PUNCT
fsr-3714	213	1	the	the	DET
fsr-3714	213	2	trend	trend	NOUN
fsr-3714	213	3	away	away	ADV
fsr-3714	213	4	from	from	ADP
fsr-3714	213	5	offering	offer	VERB
fsr-3714	213	6	defined	define	VERB
fsr-3714	213	7	benefit	benefit	NOUN
fsr-3714	213	8	plans	plan	NOUN
fsr-3714	213	9	as	as	SCONJ
fsr-3714	213	10	reported	report	VERB
fsr-3714	213	11	in	in	ADP
fsr-3714	213	12	table	table	NOUN
fsr-3714	213	13	1	1	NUM
fsr-3714	213	14	was	be	AUX
fsr-3714	213	15	also	also	ADV
fsr-3714	213	16	noted	note	VERB
fsr-3714	213	17	by	by	ADP
fsr-3714	213	18	lockhart	lockhart	PROPN
fsr-3714	213	19	(	(	PUNCT
fsr-3714	213	20	1990	1990	NUM
fsr-3714	213	21	)	)	PUNCT
fsr-3714	213	22	,	,	PUNCT
fsr-3714	213	23	that	that	SCONJ
fsr-3714	213	24	in	in	ADP
fsr-3714	213	25	the	the	DET
fsr-3714	213	26	1980s	1980	NOUN
fsr-3714	213	27	the	the	DET
fsr-3714	213	28	percentage	percentage	NOUN
fsr-3714	213	29	of	of	ADP
fsr-3714	213	30	employees	employee	NOUN
fsr-3714	213	31	covered	cover	VERB
fsr-3714	213	32	by	by	ADP
fsr-3714	213	33	defined	define	VERB
fsr-3714	213	34	benefit	benefit	NOUN
fsr-3714	213	35	plans	plan	NOUN
fsr-3714	213	36	declined	decline	VERB
fsr-3714	213	37	from	from	ADP
fsr-3714	213	38	80	80	NUM
fsr-3714	213	39	percent	percent	NOUN
fsr-3714	213	40	to	to	ADP
fsr-3714	213	41	under	under	ADP
fsr-3714	213	42	70	70	NUM
fsr-3714	213	43	percent	percent	NOUN
fsr-3714	213	44	.	.	PUNCT
fsr-3714	214	1	compliance	compliance	NOUN
fsr-3714	214	2	risk	risk	NOUN
fsr-3714	214	3	another	another	DET
fsr-3714	214	4	risk	risk	NOUN
fsr-3714	214	5	that	that	SCONJ
fsr-3714	214	6	participants	participant	NOUN
fsr-3714	214	7	face	face	VERB
fsr-3714	214	8	is	be	AUX
fsr-3714	214	9	that	that	SCONJ
fsr-3714	214	10	the	the	DET
fsr-3714	214	11	plan	plan	NOUN
fsr-3714	214	12	is	be	AUX
fsr-3714	214	13	found	find	VERB
fsr-3714	214	14	to	to	PART
fsr-3714	214	15	be	be	AUX
fsr-3714	214	16	in	in	ADP
fsr-3714	214	17	violation	violation	NOUN
fsr-3714	214	18	of	of	ADP
fsr-3714	214	19	anti	anti	ADJ
fsr-3714	214	20	-	-	ADJ
fsr-3714	214	21	discrimination	discrimination	ADJ
fsr-3714	214	22	laws	law	NOUN
fsr-3714	214	23	.	.	PUNCT
fsr-3714	215	1	such	such	ADJ
fsr-3714	215	2	non	non	ADJ
fsr-3714	215	3	-	-	ADJ
fsr-3714	215	4	compliance	compliance	NOUN
fsr-3714	215	5	occurs	occur	VERB
fsr-3714	215	6	when	when	SCONJ
fsr-3714	215	7	the	the	DET
fsr-3714	215	8	internal	internal	PROPN
fsr-3714	215	9	reve	reve	PROPN
fsr-3714	215	10	nue	nue	PROPN
fsr-3714	215	11	service	service	PROPN
fsr-3714	215	12	(	(	PUNCT
fsr-3714	215	13	irs	irs	PROPN
fsr-3714	215	14	)	)	PUNCT
fsr-3714	215	15	deems	deem	VERB
fsr-3714	215	16	that	that	SCONJ
fsr-3714	215	17	a	a	DET
fsr-3714	215	18	particular	particular	ADJ
fsr-3714	215	19	pension	pension	NOUN
fsr-3714	215	20	plan	plan	NOUN
fsr-3714	215	21	does	do	AUX
fsr-3714	215	22	not	not	PART
fsr-3714	215	23	equitably	equitably	ADV
fsr-3714	215	24	treat	treat	VERB
fsr-3714	215	25	all	all	DET
fsr-3714	215	26	participants	participant	NOUN
fsr-3714	215	27	or	or	CCONJ
fsr-3714	215	28	potential	potential	ADJ
fsr-3714	215	29	participants	participant	NOUN
fsr-3714	215	30	.	.	PUNCT
fsr-3714	216	1	if	if	SCONJ
fsr-3714	216	2	an	an	DET
fsr-3714	216	3	existing	exist	VERB
fsr-3714	216	4	plan	plan	NOUN
fsr-3714	216	5	fails	fail	VERB
fsr-3714	216	6	discrimination	discrimination	NOUN
fsr-3714	216	7	testing	testing	NOUN
fsr-3714	216	8	,	,	PUNCT
fsr-3714	216	9	the	the	DET
fsr-3714	216	10	contributions	contribution	NOUN
fsr-3714	216	11	to	to	ADP
fsr-3714	216	12	the	the	DET
fsr-3714	216	13	pension	pension	NOUN
fsr-3714	216	14	plan	plan	NOUN
fsr-3714	216	15	or	or	CCONJ
fsr-3714	216	16	the	the	DET
fsr-3714	216	17	earnings	earning	NOUN
fsr-3714	216	18	from	from	ADP
fsr-3714	216	19	the	the	DET
fsr-3714	216	20	plan	plan	NOUN
fsr-3714	216	21	are	be	AUX
fsr-3714	216	22	immediately	immediately	ADV
fsr-3714	216	23	taxable	taxable	ADJ
fsr-3714	216	24	income	income	NOUN
fsr-3714	216	25	to	to	ADP
fsr-3714	216	26	the	the	DET
fsr-3714	216	27	participants	participant	NOUN
fsr-3714	216	28	.	.	PUNCT
fsr-3714	217	1	the	the	DET
fsr-3714	217	2	amount	amount	NOUN
fsr-3714	217	3	of	of	ADP
fsr-3714	217	4	the	the	DET
fsr-3714	217	5	contribution	contribution	NOUN
fsr-3714	217	6	or	or	CCONJ
fsr-3714	217	7	the	the	DET
fsr-3714	217	8	earnings	earning	NOUN
fsr-3714	217	9	that	that	PRON
fsr-3714	217	10	are	be	AUX
fsr-3714	217	11	taxable	taxable	ADJ
fsr-3714	217	12	depends	depend	VERB
fsr-3714	217	13	upon	upon	SCONJ
fsr-3714	217	14	a	a	DET
fsr-3714	217	15	complex	complex	ADJ
fsr-3714	217	16	formula	formula	NOUN
fsr-3714	217	17	of	of	ADP
fsr-3714	217	18	vesting	vest	VERB
fsr-3714	217	19	.	.	PUNCT
fsr-3714	218	1	144	144	NUM
fsr-3714	218	2	financial	financial	ADJ
fsr-3714	218	3	services	service	NOUN
fsr-3714	218	4	review	review	NOUN
fsr-3714	218	5	,	,	PUNCT
fsr-3714	218	6	2(2	2(2	NUM
fsr-3714	218	7	)	)	PUNCT
fsr-3714	218	8	1993	1993	NUM
fsr-3714	218	9	compliance	compliance	NOUN
fsr-3714	218	10	with	with	ADP
fsr-3714	218	11	changes	change	NOUN
fsr-3714	218	12	in	in	ADP
fsr-3714	218	13	pension	pension	NOUN
fsr-3714	218	14	regulations	regulation	NOUN
fsr-3714	218	15	involving	involve	VERB
fsr-3714	218	16	integration	integration	NOUN
fsr-3714	218	17	of	of	ADP
fsr-3714	218	18	pension	pension	NOUN
fsr-3714	218	19	benefits	benefit	NOUN
fsr-3714	218	20	with	with	ADP
fsr-3714	218	21	social	social	ADJ
fsr-3714	218	22	security	security	NOUN
fsr-3714	218	23	can	can	AUX
fsr-3714	218	24	have	have	VERB
fsr-3714	218	25	an	an	DET
fsr-3714	218	26	effect	effect	NOUN
fsr-3714	218	27	on	on	ADP
fsr-3714	218	28	the	the	DET
fsr-3714	218	29	funding	funding	NOUN
fsr-3714	218	30	status	status	NOUN
fsr-3714	218	31	of	of	ADP
fsr-3714	218	32	a	a	DET
fsr-3714	218	33	defined	define	VERB
fsr-3714	218	34	benefit	benefit	NOUN
fsr-3714	218	35	plan	plan	NOUN
fsr-3714	218	36	.	.	PUNCT
fsr-3714	219	1	currently	currently	ADV
fsr-3714	219	2	almost	almost	ADV
fsr-3714	219	3	60	60	NUM
fsr-3714	219	4	%	%	NOUN
fsr-3714	219	5	of	of	ADP
fsr-3714	219	6	participants	participant	NOUN
fsr-3714	219	7	in	in	ADP
fsr-3714	219	8	defined	define	VERB
fsr-3714	219	9	benefit	benefit	NOUN
fsr-3714	219	10	pension	pension	NOUN
fsr-3714	219	11	plans	plan	NOUN
fsr-3714	219	12	have	have	VERB
fsr-3714	219	13	their	their	PRON
fsr-3714	219	14	yearly	yearly	ADJ
fsr-3714	219	15	retirement	retirement	NOUN
fsr-3714	219	16	benefit	benefit	NOUN
fsr-3714	219	17	integrated	integrate	VERB
fsr-3714	219	18	with	with	ADP
fsr-3714	219	19	social	social	ADJ
fsr-3714	219	20	security	security	NOUN
fsr-3714	219	21	(	(	PUNCT
fsr-3714	219	22	see	see	VERB
fsr-3714	219	23	maher	maher	PROPN
fsr-3714	219	24	and	and	CCONJ
fsr-3714	219	25	ketz	ketz	PROPN
fsr-3714	219	26	,	,	PUNCT
fsr-3714	219	27	1991	1991	NUM
fsr-3714	219	28	)	)	PUNCT
fsr-3714	219	29	.	.	PUNCT
fsr-3714	220	1	however	however	ADV
fsr-3714	220	2	,	,	PUNCT
fsr-3714	220	3	in	in	ADP
fsr-3714	220	4	response	response	NOUN
fsr-3714	220	5	to	to	ADP
fsr-3714	220	6	the	the	DET
fsr-3714	220	7	tax	tax	NOUN
fsr-3714	220	8	reform	reform	NOUN
fsr-3714	220	9	act	act	NOUN
fsr-3714	220	10	of	of	ADP
fsr-3714	220	11	1986	1986	NUM
fsr-3714	220	12	which	which	PRON
fsr-3714	220	13	addressed	address	VERB
fsr-3714	220	14	the	the	DET
fsr-3714	220	15	discriminatory	discriminatory	ADJ
fsr-3714	220	16	nature	nature	NOUN
fsr-3714	220	17	of	of	ADP
fsr-3714	220	18	integration	integration	NOUN
fsr-3714	220	19	with	with	ADP
fsr-3714	220	20	social	social	ADJ
fsr-3714	220	21	security	security	NOUN
fsr-3714	220	22	in	in	ADP
fsr-3714	220	23	regards	regard	NOUN
fsr-3714	220	24	to	to	ADP
fsr-3714	220	25	lower	low	ADJ
fsr-3714	220	26	paid	pay	VERB
fsr-3714	220	27	employees	employee	NOUN
fsr-3714	220	28	,	,	PUNCT
fsr-3714	220	29	the	the	DET
fsr-3714	220	30	irs	irs	PROPN
fsr-3714	220	31	implemented	implement	VERB
fsr-3714	220	32	new	new	ADJ
fsr-3714	220	33	rules	rule	NOUN
fsr-3714	220	34	in	in	ADP
fsr-3714	220	35	1991	1991	NUM
fsr-3714	220	36	to	to	PART
fsr-3714	220	37	limit	limit	VERB
fsr-3714	220	38	the	the	DET
fsr-3714	220	39	adverse	adverse	ADJ
fsr-3714	220	40	effects	effect	NOUN
fsr-3714	220	41	.	.	PUNCT
fsr-3714	221	1	for	for	ADP
fsr-3714	221	2	those	those	DET
fsr-3714	221	3	plans	plan	NOUN
fsr-3714	221	4	that	that	PRON
fsr-3714	221	5	continue	continue	VERB
fsr-3714	221	6	to	to	PART
fsr-3714	221	7	use	use	VERB
fsr-3714	221	8	the	the	DET
fsr-3714	221	9	social	social	ADJ
fsr-3714	221	10	security	security	NOUN
fsr-3714	221	11	offset	offset	NOUN
fsr-3714	221	12	there	there	PRON
fsr-3714	221	13	will	will	AUX
fsr-3714	221	14	continue	continue	VERB
fsr-3714	221	15	to	to	PART
fsr-3714	221	16	be	be	AUX
fsr-3714	221	17	the	the	DET
fsr-3714	221	18	problem	problem	NOUN
fsr-3714	221	19	of	of	ADP
fsr-3714	221	20	estimating	estimate	VERB
fsr-3714	221	21	the	the	DET
fsr-3714	221	22	social	social	ADJ
fsr-3714	221	23	security	security	NOUN
fsr-3714	221	24	portion	portion	NOUN
fsr-3714	221	25	of	of	ADP
fsr-3714	221	26	the	the	DET
fsr-3714	221	27	participants	participant	NOUN
fsr-3714	221	28	benefit	benefit	VERB
fsr-3714	221	29	so	so	SCONJ
fsr-3714	221	30	as	as	SCONJ
fsr-3714	221	31	to	to	PART
fsr-3714	221	32	arrive	arrive	VERB
fsr-3714	221	33	at	at	ADP
fsr-3714	221	34	the	the	DET
fsr-3714	221	35	sponsors	sponsor	NOUN
fsr-3714	221	36	contribution	contribution	NOUN
fsr-3714	221	37	to	to	ADP
fsr-3714	221	38	the	the	DET
fsr-3714	221	39	plan	plan	NOUN
fsr-3714	221	40	which	which	PRON
fsr-3714	221	41	could	could	AUX
fsr-3714	221	42	result	result	VERB
fsr-3714	221	43	in	in	ADP
fsr-3714	221	44	either	either	CCONJ
fsr-3714	221	45	overfunding	overfunding	NOUN
fsr-3714	221	46	or	or	CCONJ
fsr-3714	221	47	underfunding	underfunding	NOUN
fsr-3714	221	48	.	.	PUNCT
fsr-3714	222	1	in	in	ADP
fsr-3714	222	2	addition	addition	NOUN
fsr-3714	222	3	this	this	PRON
fsr-3714	222	4	adds	add	VERB
fsr-3714	222	5	a	a	DET
fsr-3714	222	6	new	new	ADJ
fsr-3714	222	7	dimension	dimension	NOUN
fsr-3714	222	8	to	to	ADP
fsr-3714	222	9	the	the	DET
fsr-3714	222	10	risks	risk	NOUN
fsr-3714	222	11	to	to	ADP
fsr-3714	222	12	the	the	DET
fsr-3714	222	13	participant	participant	NOUN
fsr-3714	222	14	and	and	CCONJ
fsr-3714	222	15	the	the	DET
fsr-3714	222	16	sponsor	sponsor	NOUN
fsr-3714	222	17	based	base	VERB
fsr-3714	222	18	on	on	ADP
fsr-3714	222	19	possible	possible	ADJ
fsr-3714	222	20	changes	change	NOUN
fsr-3714	222	21	in	in	ADP
fsr-3714	222	22	eligibility	eligibility	NOUN
fsr-3714	222	23	requirements	requirement	NOUN
fsr-3714	222	24	for	for	ADP
fsr-3714	222	25	social	social	ADJ
fsr-3714	222	26	security	security	NOUN
fsr-3714	222	27	.	.	PUNCT
fsr-3714	223	1	there	there	PRON
fsr-3714	223	2	are	be	VERB
fsr-3714	223	3	additional	additional	ADJ
fsr-3714	223	4	risks	risk	NOUN
fsr-3714	223	5	for	for	ADP
fsr-3714	223	6	those	those	DET
fsr-3714	223	7	employees	employee	NOUN
fsr-3714	223	8	participating	participate	VERB
fsr-3714	223	9	in	in	ADP
fsr-3714	223	10	a	a	DET
fsr-3714	223	11	defined	define	VERB
fsr-3714	223	12	benefit	benefit	NOUN
fsr-3714	223	13	plan	plan	NOUN
fsr-3714	223	14	sponsored	sponsor	VERB
fsr-3714	223	15	by	by	ADP
fsr-3714	223	16	a	a	DET
fsr-3714	223	17	relatively	relatively	ADV
fsr-3714	223	18	small	small	ADJ
fsr-3714	223	19	employer	employer	NOUN
fsr-3714	223	20	because	because	SCONJ
fsr-3714	223	21	of	of	ADP
fsr-3714	223	22	the	the	DET
fsr-3714	223	23	nature	nature	NOUN
fsr-3714	223	24	of	of	ADP
fsr-3714	223	25	the	the	DET
fsr-3714	223	26	employer	employer	NOUN
fsr-3714	223	27	and	and	CCONJ
fsr-3714	223	28	the	the	DET
fsr-3714	223	29	regulation	regulation	NOUN
fsr-3714	223	30	imposed	impose	VERB
fsr-3714	223	31	on	on	ADP
fsr-3714	223	32	it	it	PRON
fsr-3714	223	33	.	.	PUNCT
fsr-3714	224	1	the	the	DET
fsr-3714	224	2	small	small	ADJ
fsr-3714	224	3	employer	employer	NOUN
fsr-3714	224	4	has	have	VERB
fsr-3714	224	5	more	more	ADV
fsr-3714	224	6	firm	firm	ADJ
fsr-3714	224	7	specific	specific	ADJ
fsr-3714	224	8	risk	risk	NOUN
fsr-3714	224	9	,	,	PUNCT
fsr-3714	224	10	and	and	CCONJ
fsr-3714	224	11	is	be	AUX
fsr-3714	224	12	subject	subject	ADJ
fsr-3714	224	13	to	to	ADP
fsr-3714	224	14	more	more	ADJ
fsr-3714	224	15	restrictions	restriction	NOUN
fsr-3714	224	16	(	(	PUNCT
fsr-3714	224	17	called	call	VERB
fsr-3714	224	18	top	top	ADJ
fsr-3714	224	19	heavy	heavy	ADJ
fsr-3714	224	20	rules	rule	NOUN
fsr-3714	224	21	)	)	PUNCT
fsr-3714	224	22	on	on	ADP
fsr-3714	224	23	benefit	benefit	NOUN
fsr-3714	224	24	variations	variation	NOUN
fsr-3714	224	25	among	among	ADP
fsr-3714	224	26	employees	employee	NOUN
fsr-3714	224	27	.	.	PUNCT
fsr-3714	225	1	these	these	DET
fsr-3714	225	2	extra	extra	ADJ
fsr-3714	225	3	restrictions	restriction	NOUN
fsr-3714	225	4	increase	increase	VERB
fsr-3714	225	5	the	the	DET
fsr-3714	225	6	risks	risk	NOUN
fsr-3714	225	7	of	of	ADP
fsr-3714	225	8	non	non	ADJ
fsr-3714	225	9	compliance	compliance	NOUN
fsr-3714	225	10	of	of	ADP
fsr-3714	225	11	the	the	DET
fsr-3714	225	12	plan	plan	NOUN
fsr-3714	225	13	.	.	PUNCT
fsr-3714	226	1	additional	additional	ADJ
fsr-3714	226	2	plan	plan	NOUN
fsr-3714	226	3	risks	risk	VERB
fsr-3714	226	4	the	the	DET
fsr-3714	226	5	defined	define	VERB
fsr-3714	226	6	benefit	benefit	NOUN
fsr-3714	226	7	pension	pension	NOUN
fsr-3714	226	8	plan	plan	NOUN
fsr-3714	226	9	participant	participant	NOUN
fsr-3714	226	10	faces	face	VERB
fsr-3714	226	11	risk	risk	NOUN
fsr-3714	226	12	on	on	ADP
fsr-3714	226	13	three	three	NUM
fsr-3714	226	14	additional	additional	ADJ
fsr-3714	226	15	fronts	front	NOUN
fsr-3714	226	16	:	:	PUNCT
fsr-3714	226	17	changes	change	NOUN
fsr-3714	226	18	in	in	ADP
fsr-3714	226	19	taxation	taxation	NOUN
fsr-3714	226	20	of	of	ADP
fsr-3714	226	21	pensions	pension	NOUN
fsr-3714	226	22	,	,	PUNCT
fsr-3714	226	23	use	use	NOUN
fsr-3714	226	24	of	of	ADP
fsr-3714	226	25	the	the	DET
fsr-3714	226	26	sponsor	sponsor	NOUN
fsr-3714	226	27	’s	’s	PART
fsr-3714	226	28	own	own	ADJ
fsr-3714	226	29	securities	security	NOUN
fsr-3714	226	30	to	to	PART
fsr-3714	226	31	fund	fund	VERB
fsr-3714	226	32	the	the	DET
fsr-3714	226	33	plan	plan	NOUN
fsr-3714	226	34	,	,	PUNCT
fsr-3714	226	35	and	and	CCONJ
fsr-3714	226	36	revisions	revision	NOUN
fsr-3714	226	37	to	to	ADP
fsr-3714	226	38	the	the	DET
fsr-3714	226	39	plan	plan	NOUN
fsr-3714	226	40	document	document	NOUN
fsr-3714	226	41	.	.	PUNCT
fsr-3714	227	1	in	in	ADP
fsr-3714	227	2	regards	regard	NOUN
fsr-3714	227	3	to	to	ADP
fsr-3714	227	4	the	the	DET
fsr-3714	227	5	first	first	ADJ
fsr-3714	227	6	risk	risk	NOUN
fsr-3714	227	7	,	,	PUNCT
fsr-3714	227	8	there	there	PRON
fsr-3714	227	9	is	be	VERB
fsr-3714	227	10	concern	concern	NOUN
fsr-3714	227	11	that	that	SCONJ
fsr-3714	227	12	with	with	ADP
fsr-3714	227	13	a	a	DET
fsr-3714	227	14	new	new	ADJ
fsr-3714	227	15	president	president	NOUN
fsr-3714	227	16	and	and	CCONJ
fsr-3714	227	17	a	a	DET
fsr-3714	227	18	congress	congress	NOUN
fsr-3714	227	19	intent	intent	ADJ
fsr-3714	227	20	on	on	ADP
fsr-3714	227	21	reducing	reduce	VERB
fsr-3714	227	22	the	the	DET
fsr-3714	227	23	deficit	deficit	NOUN
fsr-3714	227	24	,	,	PUNCT
fsr-3714	227	25	there	there	PRON
fsr-3714	227	26	may	may	AUX
fsr-3714	227	27	be	be	AUX
fsr-3714	227	28	additional	additional	ADJ
fsr-3714	227	29	limitations	limitation	NOUN
fsr-3714	227	30	placed	place	VERB
fsr-3714	227	31	on	on	ADP
fsr-3714	227	32	the	the	DET
fsr-3714	227	33	level	level	NOUN
fsr-3714	227	34	of	of	ADP
fsr-3714	227	35	tax	tax	NOUN
fsr-3714	227	36	deductible	deductible	ADJ
fsr-3714	227	37	contribu	contribu	ADJ
fsr-3714	227	38	tions	tion	NOUN
fsr-3714	227	39	to	to	ADP
fsr-3714	227	40	defined	define	VERB
fsr-3714	227	41	benefit	benefit	NOUN
fsr-3714	227	42	pension	pension	NOUN
fsr-3714	227	43	plans	plan	NOUN
fsr-3714	227	44	.	.	PUNCT
fsr-3714	228	1	any	any	DET
fsr-3714	228	2	change	change	NOUN
fsr-3714	228	3	in	in	ADP
fsr-3714	228	4	deductible	deductible	ADJ
fsr-3714	228	5	funding	funding	NOUN
fsr-3714	228	6	rate	rate	NOUN
fsr-3714	228	7	would	would	AUX
fsr-3714	228	8	probably	probably	ADV
fsr-3714	228	9	result	result	VERB
fsr-3714	228	10	in	in	ADP
fsr-3714	228	11	a	a	DET
fsr-3714	228	12	reduction	reduction	NOUN
fsr-3714	228	13	in	in	ADP
fsr-3714	228	14	contributions	contribution	NOUN
fsr-3714	228	15	for	for	ADP
fsr-3714	228	16	at	at	ADP
fsr-3714	228	17	least	least	ADJ
fsr-3714	228	18	the	the	DET
fsr-3714	228	19	short	short	ADJ
fsr-3714	228	20	term	term	NOUN
fsr-3714	228	21	as	as	SCONJ
fsr-3714	228	22	companies	company	NOUN
fsr-3714	228	23	reassessed	reassess	VERB
fsr-3714	228	24	their	their	PRON
fsr-3714	228	25	costs	cost	NOUN
fsr-3714	228	26	of	of	ADP
fsr-3714	228	27	contributing	contribute	VERB
fsr-3714	228	28	to	to	ADP
fsr-3714	228	29	such	such	ADJ
fsr-3714	228	30	plans	plan	NOUN
fsr-3714	228	31	.	.	PUNCT
fsr-3714	229	1	in	in	ADP
fsr-3714	229	2	the	the	DET
fsr-3714	229	3	long	long	ADJ
fsr-3714	229	4	run	run	NOUN
fsr-3714	229	5	,	,	PUNCT
fsr-3714	229	6	such	such	ADJ
fsr-3714	229	7	changes	change	NOUN
fsr-3714	229	8	could	could	AUX
fsr-3714	229	9	have	have	VERB
fsr-3714	229	10	the	the	DET
fsr-3714	229	11	effect	effect	NOUN
fsr-3714	229	12	of	of	ADP
fsr-3714	229	13	reducing	reduce	VERB
fsr-3714	229	14	the	the	DET
fsr-3714	229	15	attractiveness	attractiveness	NOUN
fsr-3714	229	16	of	of	ADP
fsr-3714	229	17	such	such	ADJ
fsr-3714	229	18	plans	plan	NOUN
fsr-3714	229	19	and	and	CCONJ
fsr-3714	229	20	accelerating	accelerate	VERB
fsr-3714	229	21	the	the	DET
fsr-3714	229	22	conversion	conversion	NOUN
fsr-3714	229	23	of	of	ADP
fsr-3714	229	24	defined	define	VERB
fsr-3714	229	25	benefit	benefit	NOUN
fsr-3714	229	26	plans	plan	NOUN
fsr-3714	229	27	into	into	ADP
fsr-3714	229	28	defined	define	VERB
fsr-3714	229	29	contribution	contribution	NOUN
fsr-3714	229	30	plans	plan	NOUN
fsr-3714	229	31	or	or	CCONJ
fsr-3714	229	32	eliminat	eliminat	NOUN
fsr-3714	229	33	ing	ing	ADJ
fsr-3714	229	34	retirement	retirement	NOUN
fsr-3714	229	35	plans	plan	NOUN
fsr-3714	229	36	altogether	altogether	ADV
fsr-3714	229	37	.	.	PUNCT
fsr-3714	230	1	a	a	DET
fsr-3714	230	2	second	second	ADJ
fsr-3714	230	3	area	area	NOUN
fsr-3714	230	4	involves	involve	VERB
fsr-3714	230	5	the	the	DET
fsr-3714	230	6	use	use	NOUN
fsr-3714	230	7	of	of	ADP
fsr-3714	230	8	the	the	DET
fsr-3714	230	9	corporation	corporation	NOUN
fsr-3714	230	10	’s	’s	PART
fsr-3714	230	11	own	own	ADJ
fsr-3714	230	12	securities	security	NOUN
fsr-3714	230	13	to	to	PART
fsr-3714	230	14	fund	fund	VERB
fsr-3714	230	15	the	the	DET
fsr-3714	230	16	plan	plan	NOUN
fsr-3714	230	17	contributions	contribution	NOUN
fsr-3714	230	18	which	which	PRON
fsr-3714	230	19	is	be	AUX
fsr-3714	230	20	a	a	DET
fsr-3714	230	21	permissible	permissible	ADJ
fsr-3714	230	22	practice	practice	NOUN
fsr-3714	230	23	under	under	ADP
fsr-3714	230	24	erisa	erisa	NOUN
fsr-3714	230	25	.	.	PUNCT
fsr-3714	231	1	however	however	ADV
fsr-3714	231	2	,	,	PUNCT
fsr-3714	231	3	it	it	PRON
fsr-3714	231	4	exposes	expose	VERB
fsr-3714	231	5	the	the	DET
fsr-3714	231	6	participant	participant	NOUN
fsr-3714	231	7	to	to	ADP
fsr-3714	231	8	an	an	DET
fsr-3714	231	9	additional	additional	ADJ
fsr-3714	231	10	level	level	NOUN
fsr-3714	231	11	of	of	ADP
fsr-3714	231	12	risk	risk	NOUN
fsr-3714	231	13	.	.	PUNCT
fsr-3714	232	1	in	in	ADP
fsr-3714	232	2	the	the	DET
fsr-3714	232	3	event	event	NOUN
fsr-3714	232	4	the	the	DET
fsr-3714	232	5	sponsor	sponsor	NOUN
fsr-3714	232	6	bankrupts	bankrupt	NOUN
fsr-3714	232	7	,	,	PUNCT
fsr-3714	232	8	not	not	PART
fsr-3714	232	9	only	only	ADV
fsr-3714	232	10	would	would	AUX
fsr-3714	232	11	the	the	DET
fsr-3714	232	12	employee	employee	NOUN
fsr-3714	232	13	lose	lose	VERB
fsr-3714	232	14	his	his	PRON
fsr-3714	232	15	/	/	SYM
fsr-3714	232	16	her	her	PRON
fsr-3714	232	17	job	job	NOUN
fsr-3714	232	18	,	,	PUNCT
fsr-3714	232	19	the	the	DET
fsr-3714	232	20	pension	pension	NOUN
fsr-3714	232	21	plan	plan	NOUN
fsr-3714	232	22	would	would	AUX
fsr-3714	232	23	contain	contain	VERB
fsr-3714	232	24	the	the	DET
fsr-3714	232	25	now	now	ADV
fsr-3714	232	26	worthless	worthless	ADJ
fsr-3714	232	27	securities	security	NOUN
fsr-3714	232	28	of	of	ADP
fsr-3714	232	29	the	the	DET
fsr-3714	232	30	sponsor	sponsor	NOUN
fsr-3714	232	31	,	,	PUNCT
fsr-3714	232	32	jeopardizing	jeopardize	VERB
fsr-3714	232	33	the	the	DET
fsr-3714	232	34	employee	employee	NOUN
fsr-3714	232	35	’s	’s	PART
fsr-3714	232	36	pension	pension	NOUN
fsr-3714	232	37	benefits	benefit	NOUN
fsr-3714	232	38	.	.	PUNCT
fsr-3714	233	1	even	even	ADV
fsr-3714	233	2	if	if	SCONJ
fsr-3714	233	3	the	the	DET
fsr-3714	233	4	sponsor	sponsor	NOUN
fsr-3714	233	5	does	do	AUX
fsr-3714	233	6	not	not	PART
fsr-3714	233	7	bankrupt	bankrupt	VERB
fsr-3714	233	8	,	,	PUNCT
fsr-3714	233	9	there	there	PRON
fsr-3714	233	10	is	be	VERB
fsr-3714	233	11	a	a	DET
fsr-3714	233	12	lack	lack	NOUN
fsr-3714	233	13	of	of	ADP
fsr-3714	233	14	personal	personal	ADJ
fsr-3714	233	15	diversification	diversification	NOUN
fsr-3714	233	16	on	on	ADP
fsr-3714	233	17	the	the	DET
fsr-3714	233	18	part	part	NOUN
fsr-3714	233	19	of	of	ADP
fsr-3714	233	20	the	the	DET
fsr-3714	233	21	employee	employee	NOUN
fsr-3714	233	22	whose	whose	DET
fsr-3714	233	23	current	current	ADJ
fsr-3714	233	24	and	and	CCONJ
fsr-3714	233	25	future	future	ADJ
fsr-3714	233	26	fortunes	fortune	NOUN
fsr-3714	233	27	are	be	AUX
fsr-3714	233	28	tied	tie	VERB
fsr-3714	233	29	to	to	ADP
fsr-3714	233	30	the	the	DET
fsr-3714	233	31	sponsor	sponsor	NOUN
fsr-3714	233	32	.	.	PUNCT
fsr-3714	234	1	the	the	DET
fsr-3714	234	2	contribution	contribution	NOUN
fsr-3714	234	3	of	of	ADP
fsr-3714	234	4	a	a	DET
fsr-3714	234	5	firm	firm	NOUN
fsr-3714	234	6	’s	’s	PART
fsr-3714	234	7	securities	security	NOUN
fsr-3714	234	8	to	to	ADP
fsr-3714	234	9	its	its	PRON
fsr-3714	234	10	pension	pension	NOUN
fsr-3714	234	11	plan	plan	NOUN
fsr-3714	234	12	is	be	AUX
fsr-3714	234	13	typical	typical	ADJ
fsr-3714	234	14	when	when	SCONJ
fsr-3714	234	15	cash	cash	NOUN
fsr-3714	234	16	flow	flow	NOUN
fsr-3714	234	17	problems	problem	NOUN
fsr-3714	234	18	arise	arise	VERB
fsr-3714	234	19	.	.	PUNCT
fsr-3714	235	1	according	accord	VERB
fsr-3714	235	2	to	to	ADP
fsr-3714	235	3	vosti	vosti	NOUN
fsr-3714	235	4	(	(	PUNCT
fsr-3714	235	5	1992b	1992b	NUM
fsr-3714	235	6	)	)	PUNCT
fsr-3714	235	7	general	general	ADJ
fsr-3714	235	8	motors	motors	PROPN
fsr-3714	235	9	(	(	PUNCT
fsr-3714	235	10	gm	gm	PROPN
fsr-3714	235	11	)	)	PUNCT
fsr-3714	235	12	,	,	PUNCT
fsr-3714	235	13	responding	respond	VERB
fsr-3714	235	14	to	to	ADP
fsr-3714	235	15	cash	cash	NOUN
fsr-3714	235	16	flow	flow	NOUN
fsr-3714	235	17	needs	need	NOUN
fsr-3714	235	18	,	,	PUNCT
fsr-3714	235	19	in	in	ADP
fsr-3714	235	20	1992	1992	NUM
fsr-3714	235	21	planned	plan	VERB
fsr-3714	235	22	to	to	PART
fsr-3714	235	23	contribute	contribute	VERB
fsr-3714	235	24	$	$	SYM
fsr-3714	235	25	500	500	NUM
fsr-3714	235	26	million	million	NUM
fsr-3714	235	27	of	of	ADP
fsr-3714	235	28	its	its	PRON
fsr-3714	235	29	own	own	ADJ
fsr-3714	235	30	common	common	ADJ
fsr-3714	235	31	the	the	DET
fsr-3714	235	32	risks	risk	NOUN
fsr-3714	235	33	of	of	ADP
fsr-3714	235	34	pension	pension	NOUN
fsr-3714	235	35	plans	plan	NOUN
fsr-3714	235	36	145	145	NUM
fsr-3714	235	37	stock	stock	NOUN
fsr-3714	235	38	to	to	PART
fsr-3714	235	39	reduce	reduce	VERB
fsr-3714	235	40	its	its	PRON
fsr-3714	235	41	pension	pension	NOUN
fsr-3714	235	42	liability	liability	NOUN
fsr-3714	235	43	.	.	PUNCT
fsr-3714	236	1	gm	gm	PROPN
fsr-3714	236	2	had	have	AUX
fsr-3714	236	3	not	not	PART
fsr-3714	236	4	made	make	VERB
fsr-3714	236	5	a	a	DET
fsr-3714	236	6	pension	pension	NOUN
fsr-3714	236	7	plan	plan	NOUN
fsr-3714	236	8	contribution	contribution	NOUN
fsr-3714	236	9	since	since	SCONJ
fsr-3714	236	10	1987	1987	NUM
fsr-3714	236	11	due	due	ADP
fsr-3714	236	12	to	to	ADP
fsr-3714	236	13	credits	credit	NOUN
fsr-3714	236	14	it	it	PRON
fsr-3714	236	15	had	have	AUX
fsr-3714	236	16	built	build	VERB
fsr-3714	236	17	up	up	ADP
fsr-3714	236	18	.	.	PUNCT
fsr-3714	237	1	however	however	ADV
fsr-3714	237	2	,	,	PUNCT
fsr-3714	237	3	its	its	PRON
fsr-3714	237	4	1987	1987	NUM
fsr-3714	237	5	contribution	contribution	NOUN
fsr-3714	237	6	was	be	AUX
fsr-3714	237	7	$	$	SYM
fsr-3714	237	8	1.04	1.04	NUM
fsr-3714	237	9	billion	billion	NUM
fsr-3714	237	10	of	of	ADP
fsr-3714	237	11	its	its	PRON
fsr-3714	237	12	own	own	ADJ
fsr-3714	237	13	new	new	ADJ
fsr-3714	237	14	preferred	preferred	ADJ
fsr-3714	237	15	stock	stock	NOUN
fsr-3714	237	16	.	.	PUNCT
fsr-3714	238	1	while	while	SCONJ
fsr-3714	238	2	there	there	PRON
fsr-3714	238	3	is	be	VERB
fsr-3714	238	4	no	no	DET
fsr-3714	238	5	risk	risk	NOUN
fsr-3714	238	6	to	to	ADP
fsr-3714	238	7	participants	participant	NOUN
fsr-3714	238	8	if	if	SCONJ
fsr-3714	238	9	the	the	DET
fsr-3714	238	10	firm	firm	NOUN
fsr-3714	238	11	remains	remain	VERB
fsr-3714	238	12	financially	financially	ADV
fsr-3714	238	13	healthy	healthy	ADJ
fsr-3714	238	14	,	,	PUNCT
fsr-3714	238	15	chernoff	chernoff	NOUN
fsr-3714	238	16	(	(	PUNCT
fsr-3714	238	17	1992	1992	NUM
fsr-3714	238	18	)	)	PUNCT
fsr-3714	238	19	notes	note	VERB
fsr-3714	238	20	that	that	SCONJ
fsr-3714	238	21	the	the	DET
fsr-3714	238	22	pbgc	pbgc	PROPN
fsr-3714	238	23	did	do	AUX
fsr-3714	238	24	inherit	inherit	VERB
fsr-3714	238	25	$	$	SYM
fsr-3714	238	26	26	26	NUM
fsr-3714	238	27	million	million	NUM
fsr-3714	238	28	of	of	ADP
fsr-3714	238	29	worthless	worthless	ADJ
fsr-3714	238	30	preference	preference	NOUN
fsr-3714	238	31	stock	stock	NOUN
fsr-3714	238	32	from	from	ADP
fsr-3714	238	33	wheeling	wheel	VERB
fsr-3714	238	34	-	-	PUNCT
fsr-3714	238	35	pittsburgh	pittsburgh	NOUN
fsr-3714	238	36	steel	steel	NOUN
fsr-3714	238	37	when	when	SCONJ
fsr-3714	238	38	the	the	DET
fsr-3714	238	39	pbgc	pbgc	PROPN
fsr-3714	238	40	took	take	VERB
fsr-3714	238	41	over	over	ADP
fsr-3714	238	42	that	that	DET
fsr-3714	238	43	plan	plan	NOUN
fsr-3714	238	44	.	.	PUNCT
fsr-3714	239	1	another	another	DET
fsr-3714	239	2	aspect	aspect	NOUN
fsr-3714	239	3	of	of	ADP
fsr-3714	239	4	risks	risk	NOUN
fsr-3714	239	5	of	of	ADP
fsr-3714	239	6	defined	define	VERB
fsr-3714	239	7	benefit	benefit	NOUN
fsr-3714	239	8	plans	plan	NOUN
fsr-3714	239	9	not	not	PART
fsr-3714	239	10	previously	previously	ADV
fsr-3714	239	11	covered	cover	VERB
fsr-3714	239	12	is	be	AUX
fsr-3714	239	13	that	that	PRON
fsr-3714	239	14	of	of	ADP
fsr-3714	239	15	an	an	DET
fsr-3714	239	16	amendment	amendment	NOUN
fsr-3714	239	17	to	to	ADP
fsr-3714	239	18	the	the	DET
fsr-3714	239	19	plan	plan	NOUN
fsr-3714	239	20	.	.	PUNCT
fsr-3714	240	1	although	although	SCONJ
fsr-3714	240	2	it	it	PRON
fsr-3714	240	3	is	be	AUX
fsr-3714	240	4	through	through	ADP
fsr-3714	240	5	this	this	DET
fsr-3714	240	6	mechanism	mechanism	NOUN
fsr-3714	240	7	that	that	PRON
fsr-3714	240	8	retiree	retiree	NOUN
fsr-3714	240	9	benefits	benefit	NOUN
fsr-3714	240	10	are	be	AUX
fsr-3714	240	11	frequently	frequently	ADV
fsr-3714	240	12	raised	raise	VERB
fsr-3714	240	13	,	,	PUNCT
fsr-3714	240	14	the	the	DET
fsr-3714	240	15	plan	plan	NOUN
fsr-3714	240	16	participant	participant	NOUN
fsr-3714	240	17	should	should	AUX
fsr-3714	240	18	be	be	AUX
fsr-3714	240	19	aware	aware	ADJ
fsr-3714	240	20	of	of	ADP
fsr-3714	240	21	the	the	DET
fsr-3714	240	22	risk	risk	NOUN
fsr-3714	240	23	that	that	SCONJ
fsr-3714	240	24	the	the	DET
fsr-3714	240	25	adjustment	adjustment	NOUN
fsr-3714	240	26	might	might	AUX
fsr-3714	240	27	result	result	VERB
fsr-3714	240	28	in	in	ADP
fsr-3714	240	29	a	a	DET
fsr-3714	240	30	reduction	reduction	NOUN
fsr-3714	240	31	of	of	ADP
fsr-3714	240	32	future	future	ADJ
fsr-3714	240	33	benefits	benefit	NOUN
fsr-3714	240	34	.	.	PUNCT
fsr-3714	241	1	albert	albert	PROPN
fsr-3714	241	2	and	and	CCONJ
fsr-3714	241	3	schelberg	schelberg	PROPN
fsr-3714	241	4	(	(	PUNCT
fsr-3714	241	5	1992	1992	NUM
fsr-3714	241	6	)	)	PUNCT
fsr-3714	241	7	illustrate	illustrate	VERB
fsr-3714	241	8	this	this	DET
fsr-3714	241	9	risk	risk	NOUN
fsr-3714	241	10	by	by	ADP
fsr-3714	241	11	referring	refer	VERB
fsr-3714	241	12	to	to	ADP
fsr-3714	241	13	kreutzer	kreutzer	NOUN
fsr-3714	241	14	versus	versus	ADP
fsr-3714	241	15	the	the	DET
fsr-3714	241	16	a.o	a.o	PROPN
fsr-3714	241	17	.	.	PROPN
fsr-3714	241	18	smith	smith	PROPN
fsr-3714	241	19	corporation	corporation	PROPN
fsr-3714	241	20	.	.	PUNCT
fsr-3714	242	1	in	in	ADP
fsr-3714	242	2	this	this	DET
fsr-3714	242	3	case	case	NOUN
fsr-3714	242	4	the	the	DET
fsr-3714	242	5	company	company	NOUN
fsr-3714	242	6	had	have	AUX
fsr-3714	242	7	amended	amend	VERB
fsr-3714	242	8	the	the	DET
fsr-3714	242	9	severance	severance	NOUN
fsr-3714	242	10	benefit	benefit	NOUN
fsr-3714	242	11	formula	formula	NOUN
fsr-3714	242	12	printed	print	VERB
fsr-3714	242	13	in	in	ADP
fsr-3714	242	14	the	the	DET
fsr-3714	242	15	supervisor	supervisor	NOUN
fsr-3714	242	16	’s	’s	PART
fsr-3714	242	17	manual	manual	NOUN
fsr-3714	242	18	,	,	PUNCT
fsr-3714	242	19	but	but	CCONJ
fsr-3714	242	20	failed	fail	VERB
fsr-3714	242	21	to	to	PART
fsr-3714	242	22	notify	notify	VERB
fsr-3714	242	23	the	the	DET
fsr-3714	242	24	supervisors	supervisor	NOUN
fsr-3714	242	25	.	.	PUNCT
fsr-3714	243	1	seven	seven	NUM
fsr-3714	243	2	supervisors	supervisor	NOUN
fsr-3714	243	3	re	re	VERB
fsr-3714	243	4	quested	quest	VERB
fsr-3714	243	5	benefits	benefit	NOUN
fsr-3714	243	6	according	accord	VERB
fsr-3714	243	7	to	to	ADP
fsr-3714	243	8	the	the	DET
fsr-3714	243	9	original	original	ADJ
fsr-3714	243	10	formula	formula	NOUN
fsr-3714	243	11	and	and	CCONJ
fsr-3714	243	12	were	be	AUX
fsr-3714	243	13	denied	deny	VERB
fsr-3714	243	14	.	.	PUNCT
fsr-3714	244	1	in	in	ADP
fsr-3714	244	2	subsequent	subsequent	ADJ
fsr-3714	244	3	litigation	litigation	NOUN
fsr-3714	244	4	the	the	DET
fsr-3714	244	5	court	court	NOUN
fsr-3714	244	6	ruled	rule	VERB
fsr-3714	244	7	that	that	SCONJ
fsr-3714	244	8	the	the	DET
fsr-3714	244	9	firm	firm	NOUN
fsr-3714	244	10	had	have	AUX
fsr-3714	244	11	not	not	PART
fsr-3714	244	12	acted	act	VERB
fsr-3714	244	13	in	in	ADP
fsr-3714	244	14	bad	bad	ADJ
fsr-3714	244	15	faith	faith	NOUN
fsr-3714	244	16	and	and	CCONJ
fsr-3714	244	17	had	have	AUX
fsr-3714	244	18	not	not	PART
fsr-3714	244	19	tried	try	VERB
fsr-3714	244	20	to	to	PART
fsr-3714	244	21	conceal	conceal	VERB
fsr-3714	244	22	the	the	DET
fsr-3714	244	23	changed	change	VERB
fsr-3714	244	24	benefit	benefit	NOUN
fsr-3714	244	25	formula	formula	NOUN
fsr-3714	244	26	.	.	PUNCT
fsr-3714	245	1	consequently	consequently	ADV
fsr-3714	245	2	,	,	PUNCT
fsr-3714	245	3	the	the	DET
fsr-3714	245	4	supervisors	supervisor	NOUN
fsr-3714	245	5	were	be	AUX
fsr-3714	245	6	not	not	PART
fsr-3714	245	7	entitled	entitle	VERB
fsr-3714	245	8	to	to	PART
fsr-3714	245	9	benefits	benefit	NOUN
fsr-3714	245	10	other	other	ADJ
fsr-3714	245	11	than	than	ADP
fsr-3714	245	12	those	those	PRON
fsr-3714	245	13	provided	provide	VERB
fsr-3714	245	14	under	under	ADP
fsr-3714	245	15	the	the	DET
fsr-3714	245	16	newer	new	ADJ
fsr-3714	245	17	formula	formula	NOUN
fsr-3714	245	18	.	.	PUNCT
fsr-3714	246	1	the	the	DET
fsr-3714	246	2	plan	plan	NOUN
fsr-3714	246	3	participant	participant	NOUN
fsr-3714	246	4	is	be	AUX
fsr-3714	246	5	clearly	clearly	ADV
fsr-3714	246	6	required	require	VERB
fsr-3714	246	7	to	to	PART
fsr-3714	246	8	stay	stay	VERB
fsr-3714	246	9	abreast	abreast	ADV
fsr-3714	246	10	of	of	ADP
fsr-3714	246	11	any	any	DET
fsr-3714	246	12	changes	change	NOUN
fsr-3714	246	13	the	the	DET
fsr-3714	246	14	sponsor	sponsor	NOUN
fsr-3714	246	15	makes	make	VERB
fsr-3714	246	16	.	.	PUNCT
fsr-3714	247	1	iii	iii	X
fsr-3714	247	2	.	.	PUNCT
fsr-3714	247	3	public	public	ADJ
fsr-3714	247	4	defined	define	VERB
fsr-3714	247	5	benefit	benefit	NOUN
fsr-3714	247	6	pension	pension	NOUN
fsr-3714	247	7	plans	plan	NOUN
fsr-3714	247	8	while	while	SCONJ
fsr-3714	247	9	erisa	erisa	NOUN
fsr-3714	247	10	provides	provide	VERB
fsr-3714	247	11	some	some	DET
fsr-3714	247	12	security	security	NOUN
fsr-3714	247	13	for	for	ADP
fsr-3714	247	14	corporate	corporate	ADJ
fsr-3714	247	15	sponsored	sponsor	VERB
fsr-3714	247	16	defined	define	VERB
fsr-3714	247	17	benefit	benefit	NOUN
fsr-3714	247	18	plans	plan	NOUN
fsr-3714	247	19	,	,	PUNCT
fsr-3714	247	20	it	it	PRON
fsr-3714	247	21	does	do	AUX
fsr-3714	247	22	not	not	PART
fsr-3714	247	23	cover	cover	VERB
fsr-3714	247	24	public	public	ADJ
fsr-3714	247	25	employee	employee	NOUN
fsr-3714	247	26	plans	plan	NOUN
fsr-3714	247	27	.	.	PUNCT
fsr-3714	248	1	this	this	PRON
fsr-3714	248	2	means	mean	VERB
fsr-3714	248	3	that	that	SCONJ
fsr-3714	248	4	in	in	ADP
fsr-3714	248	5	addition	addition	NOUN
fsr-3714	248	6	to	to	ADP
fsr-3714	248	7	having	have	VERB
fsr-3714	248	8	all	all	PRON
fsr-3714	248	9	of	of	ADP
fsr-3714	248	10	the	the	DET
fsr-3714	248	11	risks	risk	NOUN
fsr-3714	248	12	associated	associate	VERB
fsr-3714	248	13	with	with	ADP
fsr-3714	248	14	a	a	DET
fsr-3714	248	15	private	private	ADJ
fsr-3714	248	16	defined	define	VERB
fsr-3714	248	17	benefit	benefit	NOUN
fsr-3714	248	18	plan	plan	NOUN
fsr-3714	248	19	,	,	PUNCT
fsr-3714	248	20	public	public	ADJ
fsr-3714	248	21	plans	plan	NOUN
fsr-3714	248	22	are	be	AUX
fsr-3714	248	23	not	not	PART
fsr-3714	248	24	subject	subject	ADJ
fsr-3714	248	25	to	to	ADP
fsr-3714	248	26	federally	federally	ADV
fsr-3714	248	27	mandated	mandate	VERB
fsr-3714	248	28	minimum	minimum	ADJ
fsr-3714	248	29	funding	funding	NOUN
fsr-3714	248	30	requirements	requirement	NOUN
fsr-3714	248	31	or	or	CCONJ
fsr-3714	248	32	vesting	vest	VERB
fsr-3714	248	33	schedules	schedule	NOUN
fsr-3714	248	34	.	.	PUNCT
fsr-3714	249	1	the	the	DET
fsr-3714	249	2	following	follow	VERB
fsr-3714	249	3	sections	section	NOUN
fsr-3714	249	4	will	will	AUX
fsr-3714	249	5	cover	cover	VERB
fsr-3714	249	6	the	the	DET
fsr-3714	249	7	differences	difference	NOUN
fsr-3714	249	8	in	in	ADP
fsr-3714	249	9	risk	risk	NOUN
fsr-3714	249	10	between	between	ADP
fsr-3714	249	11	public	public	ADJ
fsr-3714	249	12	and	and	CCONJ
fsr-3714	249	13	private	private	ADJ
fsr-3714	249	14	defined	define	VERB
fsr-3714	249	15	benefit	benefit	NOUN
fsr-3714	249	16	plans	plan	NOUN
fsr-3714	249	17	.	.	PUNCT
fsr-3714	250	1	funding	fund	VERB
fsr-3714	250	2	risk	risk	NOUN
fsr-3714	250	3	as	as	ADP
fsr-3714	250	4	a	a	DET
fsr-3714	250	5	result	result	NOUN
fsr-3714	250	6	of	of	ADP
fsr-3714	250	7	the	the	DET
fsr-3714	250	8	lack	lack	NOUN
fsr-3714	250	9	of	of	ADP
fsr-3714	250	10	regulation	regulation	NOUN
fsr-3714	250	11	concerning	concern	VERB
fsr-3714	250	12	the	the	DET
fsr-3714	250	13	level	level	NOUN
fsr-3714	250	14	of	of	ADP
fsr-3714	250	15	funding	funding	NOUN
fsr-3714	250	16	of	of	ADP
fsr-3714	250	17	public	public	ADJ
fsr-3714	250	18	defined	define	VERB
fsr-3714	250	19	benefit	benefit	NOUN
fsr-3714	250	20	plans	plan	NOUN
fsr-3714	250	21	,	,	PUNCT
fsr-3714	250	22	their	their	PRON
fsr-3714	250	23	funding	funding	NOUN
fsr-3714	250	24	ratios	ratio	NOUN
fsr-3714	250	25	can	can	AUX
fsr-3714	250	26	vary	vary	VERB
fsr-3714	250	27	more	more	ADV
fsr-3714	250	28	widely	widely	ADV
fsr-3714	250	29	than	than	ADP
fsr-3714	250	30	those	those	PRON
fsr-3714	250	31	of	of	ADP
fsr-3714	250	32	private	private	ADJ
fsr-3714	250	33	plans	plan	NOUN
fsr-3714	250	34	.	.	PUNCT
fsr-3714	251	1	according	accord	VERB
fsr-3714	251	2	to	to	ADP
fsr-3714	251	3	clark	clark	PROPN
fsr-3714	251	4	(	(	PUNCT
fsr-3714	251	5	1991b	1991b	NUM
fsr-3714	251	6	)	)	PUNCT
fsr-3714	251	7	many	many	ADJ
fsr-3714	251	8	public	public	ADJ
fsr-3714	251	9	defined	define	VERB
fsr-3714	251	10	benefit	benefit	NOUN
fsr-3714	251	11	plans	plan	NOUN
fsr-3714	251	12	are	be	AUX
fsr-3714	251	13	operated	operate	VERB
fsr-3714	251	14	on	on	ADP
fsr-3714	251	15	a	a	DET
fsr-3714	251	16	pay	pay	NOUN
fsr-3714	251	17	-	-	PUNCT
fsr-3714	251	18	as	as	ADP
fsr-3714	251	19	-	-	PUNCT
fsr-3714	251	20	you	you	PRON
fsr-3714	251	21	-	-	PUNCT
fsr-3714	251	22	go	go	VERB
fsr-3714	251	23	basis	basis	NOUN
fsr-3714	251	24	and	and	CCONJ
fsr-3714	251	25	are	be	AUX
fsr-3714	251	26	severely	severely	ADV
fsr-3714	251	27	underfunded	underfunded	ADJ
fsr-3714	251	28	.	.	PUNCT
fsr-3714	252	1	for	for	ADP
fsr-3714	252	2	example	example	NOUN
fsr-3714	252	3	,	,	PUNCT
fsr-3714	252	4	the	the	DET
fsr-3714	252	5	massa	massa	PROPN
fsr-3714	252	6	chusetts	chusett	VERB
fsr-3714	252	7	system	system	NOUN
fsr-3714	252	8	is	be	AUX
fsr-3714	252	9	less	less	ADJ
fsr-3714	252	10	than	than	ADP
fsr-3714	252	11	20	20	NUM
fsr-3714	252	12	percent	percent	NOUN
fsr-3714	252	13	funded	fund	VERB
fsr-3714	252	14	.	.	PUNCT
fsr-3714	253	1	other	other	ADJ
fsr-3714	253	2	states	state	NOUN
fsr-3714	253	3	are	be	AUX
fsr-3714	253	4	required	require	VERB
fsr-3714	253	5	by	by	ADP
fsr-3714	253	6	state	state	NOUN
fsr-3714	253	7	law	law	NOUN
fsr-3714	253	8	to	to	PART
fsr-3714	253	9	be	be	AUX
fsr-3714	253	10	fully	fully	ADV
fsr-3714	253	11	funded	fund	VERB
fsr-3714	253	12	.	.	PUNCT
fsr-3714	254	1	this	this	DET
fsr-3714	254	2	necessity	necessity	NOUN
fsr-3714	254	3	to	to	PART
fsr-3714	254	4	fully	fully	ADV
fsr-3714	254	5	fund	fund	NOUN
fsr-3714	254	6	creates	create	VERB
fsr-3714	254	7	political	political	ADJ
fsr-3714	254	8	problems	problem	NOUN
fsr-3714	254	9	for	for	ADP
fsr-3714	254	10	municipalities	municipality	NOUN
fsr-3714	254	11	during	during	ADP
fsr-3714	254	12	economically	economically	ADV
fsr-3714	254	13	challenging	challenging	ADJ
fsr-3714	254	14	periods	period	NOUN
fsr-3714	254	15	.	.	PUNCT
fsr-3714	255	1	actuarial	actuarial	ADJ
fsr-3714	255	2	risks	risk	NOUN
fsr-3714	255	3	clark	clark	NOUN
fsr-3714	255	4	(	(	PUNCT
fsr-3714	255	5	199	199	NUM
fsr-3714	255	6	1	1	NUM
fsr-3714	255	7	)	)	PUNCT
fsr-3714	255	8	also	also	ADV
fsr-3714	255	9	points	point	VERB
fsr-3714	255	10	out	out	ADP
fsr-3714	255	11	that	that	SCONJ
fsr-3714	255	12	public	public	ADJ
fsr-3714	255	13	funds	fund	NOUN
fsr-3714	255	14	have	have	AUX
fsr-3714	255	15	been	be	AUX
fsr-3714	255	16	creative	creative	ADJ
fsr-3714	255	17	in	in	ADP
fsr-3714	255	18	an	an	DET
fsr-3714	255	19	attempt	attempt	NOUN
fsr-3714	255	20	to	to	PART
fsr-3714	255	21	alter	alter	VERB
fsr-3714	255	22	their	their	PRON
fsr-3714	255	23	funding	funding	NOUN
fsr-3714	255	24	status	status	NOUN
fsr-3714	255	25	during	during	ADP
fsr-3714	255	26	the	the	DET
fsr-3714	255	27	1990	1990	NUM
fsr-3714	255	28	-	-	SYM
fsr-3714	255	29	1992	1992	NUM
fsr-3714	255	30	economic	economic	ADJ
fsr-3714	255	31	slowdown	slowdown	NOUN
fsr-3714	255	32	.	.	PUNCT
fsr-3714	256	1	many	many	ADJ
fsr-3714	256	2	plans	plan	VERB
fsr-3714	256	3	146	146	NUM
fsr-3714	256	4	financial	financial	ADJ
fsr-3714	256	5	services	service	NOUN
fsr-3714	256	6	review	review	NOUN
fsr-3714	256	7	,	,	PUNCT
fsr-3714	256	8	2(2	2(2	NUM
fsr-3714	256	9	)	)	PUNCT
fsr-3714	256	10	1993	1993	NUM
fsr-3714	256	11	have	have	AUX
fsr-3714	256	12	adjusted	adjust	VERB
fsr-3714	256	13	the	the	DET
fsr-3714	256	14	assumed	assumed	ADJ
fsr-3714	256	15	rate	rate	NOUN
fsr-3714	256	16	of	of	ADP
fsr-3714	256	17	return	return	NOUN
fsr-3714	256	18	to	to	PART
fsr-3714	256	19	be	be	AUX
fsr-3714	256	20	earned	earn	VERB
fsr-3714	256	21	on	on	ADP
fsr-3714	256	22	plan	plan	NOUN
fsr-3714	256	23	assets	asset	NOUN
fsr-3714	256	24	for	for	ADP
fsr-3714	256	25	purposes	purpose	NOUN
fsr-3714	256	26	of	of	ADP
fsr-3714	256	27	reducing	reduce	VERB
fsr-3714	256	28	the	the	DET
fsr-3714	256	29	present	present	ADJ
fsr-3714	256	30	value	value	NOUN
fsr-3714	256	31	of	of	ADP
fsr-3714	256	32	future	future	ADJ
fsr-3714	256	33	obligations	obligation	NOUN
fsr-3714	256	34	.	.	PUNCT
fsr-3714	257	1	while	while	SCONJ
fsr-3714	257	2	corporations	corporation	NOUN
fsr-3714	257	3	were	be	AUX
fsr-3714	257	4	lowering	lower	VERB
fsr-3714	257	5	their	their	PRON
fsr-3714	257	6	discount	discount	NOUN
fsr-3714	257	7	rates	rate	NOUN
fsr-3714	257	8	to	to	AUX
fsr-3714	257	9	more	more	ADV
fsr-3714	257	10	nearly	nearly	ADV
fsr-3714	257	11	reflect	reflect	VERB
fsr-3714	257	12	current	current	ADJ
fsr-3714	257	13	market	market	NOUN
fsr-3714	257	14	rates	rate	NOUN
fsr-3714	257	15	of	of	ADP
fsr-3714	257	16	return	return	NOUN
fsr-3714	257	17	,	,	PUNCT
fsr-3714	257	18	many	many	ADJ
fsr-3714	257	19	public	public	ADJ
fsr-3714	257	20	employee	employee	NOUN
fsr-3714	257	21	funds	fund	NOUN
fsr-3714	257	22	have	have	AUX
fsr-3714	257	23	been	be	AUX
fsr-3714	257	24	increasing	increase	VERB
fsr-3714	257	25	their	their	PRON
fsr-3714	257	26	rates	rate	NOUN
fsr-3714	257	27	to	to	PART
fsr-3714	257	28	diminish	diminish	VERB
fsr-3714	257	29	obligations	obligation	NOUN
fsr-3714	257	30	.	.	PUNCT
fsr-3714	258	1	as	as	ADP
fsr-3714	258	2	an	an	DET
fsr-3714	258	3	example	example	NOUN
fsr-3714	258	4	of	of	ADP
fsr-3714	258	5	the	the	DET
fsr-3714	258	6	effects	effect	NOUN
fsr-3714	258	7	of	of	ADP
fsr-3714	258	8	this	this	DET
fsr-3714	258	9	type	type	NOUN
fsr-3714	258	10	of	of	ADP
fsr-3714	258	11	activity	activity	NOUN
fsr-3714	258	12	clark	clark	NOUN
fsr-3714	258	13	(	(	PUNCT
fsr-3714	258	14	1991	1991	NUM
fsr-3714	258	15	)	)	PUNCT
fsr-3714	258	16	mentions	mention	VERB
fsr-3714	258	17	that	that	SCONJ
fsr-3714	258	18	the	the	DET
fsr-3714	258	19	metropolitan	metropolitan	PROPN
fsr-3714	258	20	transit	transit	PROPN
fsr-3714	258	21	authority	authority	NOUN
fsr-3714	258	22	of	of	ADP
fsr-3714	258	23	new	new	PROPN
fsr-3714	258	24	york	york	PROPN
fsr-3714	258	25	city	city	PROPN
fsr-3714	258	26	(	(	PUNCT
fsr-3714	258	27	mta	mta	PROPN
fsr-3714	258	28	)	)	PUNCT
fsr-3714	258	29	was	be	AUX
fsr-3714	258	30	faced	face	VERB
fsr-3714	258	31	with	with	ADP
fsr-3714	258	32	an	an	DET
fsr-3714	258	33	operating	operate	VERB
fsr-3714	258	34	shortfall	shortfall	NOUN
fsr-3714	258	35	and	and	CCONJ
fsr-3714	258	36	did	do	AUX
fsr-3714	258	37	not	not	PART
fsr-3714	258	38	want	want	VERB
fsr-3714	258	39	to	to	PART
fsr-3714	258	40	increase	increase	VERB
fsr-3714	258	41	fares	fare	NOUN
fsr-3714	258	42	.	.	PUNCT
fsr-3714	259	1	the	the	DET
fsr-3714	259	2	mta	mta	PROPN
fsr-3714	259	3	changed	change	VERB
fsr-3714	259	4	its	its	PRON
fsr-3714	259	5	rate	rate	NOUN
fsr-3714	259	6	of	of	ADP
fsr-3714	259	7	return	return	NOUN
fsr-3714	259	8	assumption	assumption	NOUN
fsr-3714	259	9	on	on	ADP
fsr-3714	259	10	plan	plan	NOUN
fsr-3714	259	11	assets	asset	NOUN
fsr-3714	259	12	from	from	ADP
fsr-3714	259	13	8.25	8.25	NUM
fsr-3714	259	14	%	%	NOUN
fsr-3714	259	15	to	to	PART
fsr-3714	259	16	9	9	NUM
fsr-3714	259	17	%	%	NOUN
fsr-3714	259	18	,	,	PUNCT
fsr-3714	259	19	thereby	thereby	ADV
fsr-3714	259	20	reducing	reduce	VERB
fsr-3714	259	21	its	its	PRON
fsr-3714	259	22	pension	pension	NOUN
fsr-3714	259	23	contribution	contribution	NOUN
fsr-3714	259	24	by	by	ADP
fsr-3714	259	25	$	$	SYM
fsr-3714	259	26	40	40	NUM
fsr-3714	259	27	million	million	NUM
fsr-3714	259	28	.	.	PUNCT
fsr-3714	260	1	new	new	PROPN
fsr-3714	260	2	york	york	PROPN
fsr-3714	260	3	is	be	AUX
fsr-3714	260	4	not	not	PART
fsr-3714	260	5	alone	alone	ADJ
fsr-3714	260	6	,	,	PUNCT
fsr-3714	260	7	however	however	ADV
fsr-3714	260	8	.	.	PUNCT
fsr-3714	261	1	among	among	ADP
fsr-3714	261	2	the	the	DET
fsr-3714	261	3	twelve	twelve	NUM
fsr-3714	261	4	public	public	ADJ
fsr-3714	261	5	funds	fund	NOUN
fsr-3714	261	6	increasing	increase	VERB
fsr-3714	261	7	discount	discount	NOUN
fsr-3714	261	8	rates	rate	NOUN
fsr-3714	261	9	,	,	PUNCT
fsr-3714	261	10	louisiana	louisiana	PROPN
fsr-3714	261	11	increased	increase	VERB
fsr-3714	261	12	its	its	PRON
fsr-3714	261	13	1991	1991	NUM
fsr-3714	261	14	rate	rate	NOUN
fsr-3714	261	15	to	to	ADP
fsr-3714	261	16	8.3	8.3	NUM
fsr-3714	261	17	%	%	NOUN
fsr-3714	261	18	from	from	ADP
fsr-3714	261	19	7.5	7.5	NUM
fsr-3714	261	20	%	%	NOUN
fsr-3714	261	21	to	to	PART
fsr-3714	261	22	save	save	VERB
fsr-3714	261	23	$	$	SYM
fsr-3714	261	24	24	24	NUM
fsr-3714	261	25	million	million	NUM
fsr-3714	261	26	and	and	CCONJ
fsr-3714	261	27	california	california	PROPN
fsr-3714	261	28	proposed	propose	VERB
fsr-3714	261	29	to	to	PART
fsr-3714	261	30	increase	increase	VERB
fsr-3714	261	31	its	its	PRON
fsr-3714	261	32	1991	1991	NUM
fsr-3714	261	33	rate	rate	NOUN
fsr-3714	261	34	to	to	ADP
fsr-3714	261	35	9.5	9.5	NUM
fsr-3714	261	36	%	%	NOUN
fsr-3714	261	37	from	from	ADP
fsr-3714	261	38	8.5	8.5	NUM
fsr-3714	261	39	%	%	NOUN
fsr-3714	261	40	to	to	PART
fsr-3714	261	41	save	save	VERB
fsr-3714	261	42	$	$	SYM
fsr-3714	261	43	300	300	NUM
fsr-3714	261	44	million	million	NUM
fsr-3714	261	45	.	.	PUNCT
fsr-3714	262	1	plan	plan	NOUN
fsr-3714	262	2	alterations	alteration	NOUN
fsr-3714	262	3	in	in	ADP
fsr-3714	262	4	addition	addition	NOUN
fsr-3714	262	5	to	to	ADP
fsr-3714	262	6	changing	change	VERB
fsr-3714	262	7	actuarial	actuarial	ADJ
fsr-3714	262	8	assumptions	assumption	NOUN
fsr-3714	262	9	,	,	PUNCT
fsr-3714	262	10	public	public	ADJ
fsr-3714	262	11	defined	define	VERB
fsr-3714	262	12	contribution	contribution	NOUN
fsr-3714	262	13	plans	plan	NOUN
fsr-3714	262	14	have	have	AUX
fsr-3714	262	15	shifted	shift	VERB
fsr-3714	262	16	the	the	DET
fsr-3714	262	17	burden	burden	NOUN
fsr-3714	262	18	of	of	ADP
fsr-3714	262	19	funding	funding	NOUN
fsr-3714	262	20	to	to	ADP
fsr-3714	262	21	employees	employee	NOUN
fsr-3714	262	22	.	.	PUNCT
fsr-3714	263	1	in	in	ADP
fsr-3714	263	2	a	a	DET
fsr-3714	263	3	study	study	NOUN
fsr-3714	263	4	by	by	ADP
fsr-3714	263	5	vosti	vosti	NOUN
fsr-3714	263	6	(	(	PUNCT
fsr-3714	263	7	1992c	1992c	NUM
fsr-3714	263	8	)	)	PUNCT
fsr-3714	263	9	,	,	PUNCT
fsr-3714	263	10	arizona	arizona	PROPN
fsr-3714	263	11	,	,	PUNCT
fsr-3714	263	12	for	for	ADP
fsr-3714	263	13	example	example	NOUN
fsr-3714	263	14	,	,	PUNCT
fsr-3714	263	15	in	in	ADP
fsr-3714	263	16	1989	1989	NUM
fsr-3714	263	17	reduced	reduce	VERB
fsr-3714	263	18	its	its	PRON
fsr-3714	263	19	cash	cash	NOUN
fsr-3714	263	20	outflow	outflow	NOUN
fsr-3714	263	21	by	by	ADP
fsr-3714	263	22	dropping	drop	VERB
fsr-3714	263	23	its	its	PRON
fsr-3714	263	24	contribution	contribution	NOUN
fsr-3714	263	25	rate	rate	NOUN
fsr-3714	263	26	to	to	ADP
fsr-3714	263	27	2	2	NUM
fsr-3714	263	28	percent	percent	NOUN
fsr-3714	263	29	of	of	ADP
fsr-3714	263	30	salary	salary	NOUN
fsr-3714	263	31	from	from	ADP
fsr-3714	263	32	the	the	DET
fsr-3714	263	33	previous	previous	ADJ
fsr-3714	263	34	4.7	4.7	NUM
fsr-3714	263	35	%	%	NOUN
fsr-3714	263	36	level	level	NOUN
fsr-3714	263	37	.	.	PUNCT
fsr-3714	264	1	minnesota	minnesota	PROPN
fsr-3714	264	2	reduced	reduce	VERB
fsr-3714	264	3	its	its	PRON
fsr-3714	264	4	contribution	contribution	NOUN
fsr-3714	264	5	rate	rate	NOUN
fsr-3714	264	6	from	from	ADP
fsr-3714	264	7	4.5	4.5	NUM
fsr-3714	264	8	%	%	NOUN
fsr-3714	264	9	to	to	ADP
fsr-3714	264	10	4.3	4.3	NUM
fsr-3714	264	11	%	%	NOUN
fsr-3714	264	12	.	.	PUNCT
fsr-3714	265	1	these	these	DET
fsr-3714	265	2	reductions	reduction	NOUN
fsr-3714	265	3	in	in	ADP
fsr-3714	265	4	contributions	contribution	NOUN
fsr-3714	265	5	,	,	PUNCT
fsr-3714	265	6	if	if	SCONJ
fsr-3714	265	7	not	not	PART
fsr-3714	265	8	offset	offset	VERB
fsr-3714	265	9	by	by	ADP
fsr-3714	265	10	increases	increase	NOUN
fsr-3714	265	11	in	in	ADP
fsr-3714	265	12	employee	employee	NOUN
fsr-3714	265	13	contributions	contribution	NOUN
fsr-3714	265	14	,	,	PUNCT
fsr-3714	265	15	are	be	AUX
fsr-3714	265	16	attained	attain	VERB
fsr-3714	265	17	at	at	ADP
fsr-3714	265	18	the	the	DET
fsr-3714	265	19	potential	potential	ADJ
fsr-3714	265	20	expense	expense	NOUN
fsr-3714	265	21	of	of	ADP
fsr-3714	265	22	the	the	DET
fsr-3714	265	23	state	state	NOUN
fsr-3714	265	24	taxpayers	taxpayer	NOUN
fsr-3714	265	25	,	,	PUNCT
fsr-3714	265	26	who	who	PRON
fsr-3714	265	27	will	will	AUX
fsr-3714	265	28	have	have	VERB
fsr-3714	265	29	to	to	PART
fsr-3714	265	30	make	make	VERB
fsr-3714	265	31	up	up	ADP
fsr-3714	265	32	shortfalls	shortfall	NOUN
fsr-3714	265	33	through	through	ADP
fsr-3714	265	34	increased	increase	VERB
fsr-3714	265	35	taxes	taxis	NOUN
fsr-3714	265	36	in	in	ADP
fsr-3714	265	37	future	future	ADJ
fsr-3714	265	38	years	year	NOUN
fsr-3714	265	39	.	.	PUNCT
fsr-3714	266	1	to	to	PART
fsr-3714	266	2	limit	limit	VERB
fsr-3714	266	3	this	this	DET
fsr-3714	266	4	future	future	ADJ
fsr-3714	266	5	confrontation	confrontation	NOUN
fsr-3714	266	6	with	with	ADP
fsr-3714	266	7	taxpayers	taxpayer	NOUN
fsr-3714	266	8	,	,	PUNCT
fsr-3714	266	9	states	state	NOUN
fsr-3714	266	10	are	be	AUX
fsr-3714	266	11	looking	look	VERB
fsr-3714	266	12	at	at	ADP
fsr-3714	266	13	alternatives	alternative	NOUN
fsr-3714	266	14	.	.	PUNCT
fsr-3714	267	1	one	one	NUM
fsr-3714	267	2	such	such	ADJ
fsr-3714	267	3	alternative	alternative	NOUN
fsr-3714	267	4	is	be	AUX
fsr-3714	267	5	adoption	adoption	NOUN
fsr-3714	267	6	of	of	ADP
fsr-3714	267	7	defined	define	VERB
fsr-3714	267	8	contribution	contribution	NOUN
fsr-3714	267	9	plans	plan	NOUN
fsr-3714	267	10	for	for	ADP
fsr-3714	267	11	new	new	ADJ
fsr-3714	267	12	employees	employee	NOUN
fsr-3714	267	13	.	.	PUNCT
fsr-3714	268	1	colorado	colorado	PROPN
fsr-3714	268	2	and	and	CCONJ
fsr-3714	268	3	oklahoma	oklahoma	PROPN
fsr-3714	268	4	each	each	PRON
fsr-3714	268	5	approved	approve	VERB
fsr-3714	268	6	defined	define	VERB
fsr-3714	268	7	contribution	contribution	NOUN
fsr-3714	268	8	plans	plan	NOUN
fsr-3714	268	9	for	for	ADP
fsr-3714	268	10	municipalities	municipality	NOUN
fsr-3714	268	11	and	and	CCONJ
fsr-3714	268	12	universities	university	NOUN
fsr-3714	268	13	in	in	ADP
fsr-3714	268	14	their	their	PRON
fsr-3714	268	15	states	state	NOUN
fsr-3714	268	16	.	.	PUNCT
fsr-3714	269	1	trends	trend	NOUN
fsr-3714	269	2	in	in	ADP
fsr-3714	269	3	public	public	ADJ
fsr-3714	269	4	defined	define	VERB
fsr-3714	269	5	benefit	benefit	NOUN
fsr-3714	269	6	plans	plan	NOUN
fsr-3714	269	7	wentz	wentz	PROPN
fsr-3714	269	8	,	,	PUNCT
fsr-3714	269	9	et	et	PROPN
fsr-3714	269	10	al	al	PROPN
fsr-3714	269	11	.	.	PUNCT
fsr-3714	270	1	(	(	PUNCT
fsr-3714	270	2	1991	1991	NUM
fsr-3714	270	3	)	)	PUNCT
fsr-3714	270	4	point	point	VERB
fsr-3714	270	5	out	out	ADP
fsr-3714	270	6	that	that	SCONJ
fsr-3714	270	7	there	there	PRON
fsr-3714	270	8	were	be	VERB
fsr-3714	270	9	three	three	NUM
fsr-3714	270	10	trends	trend	NOUN
fsr-3714	270	11	which	which	PRON
fsr-3714	270	12	became	become	VERB
fsr-3714	270	13	evident	evident	ADJ
fsr-3714	270	14	in	in	ADP
fsr-3714	270	15	the	the	DET
fsr-3714	270	16	1980s	1980	NOUN
fsr-3714	270	17	which	which	PRON
fsr-3714	270	18	would	would	AUX
fsr-3714	270	19	have	have	VERB
fsr-3714	270	20	an	an	DET
fsr-3714	270	21	adverse	adverse	ADJ
fsr-3714	270	22	impact	impact	NOUN
fsr-3714	270	23	on	on	ADP
fsr-3714	270	24	public	public	ADJ
fsr-3714	270	25	defined	define	VERB
fsr-3714	270	26	benefit	benefit	NOUN
fsr-3714	270	27	pension	pension	NOUN
fsr-3714	270	28	plans	plan	NOUN
fsr-3714	270	29	.	.	PUNCT
fsr-3714	271	1	these	these	DET
fsr-3714	271	2	trends	trend	NOUN
fsr-3714	271	3	were	be	AUX
fsr-3714	271	4	the	the	DET
fsr-3714	271	5	ending	ending	NOUN
fsr-3714	271	6	of	of	ADP
fsr-3714	271	7	the	the	DET
fsr-3714	271	8	economic	economic	ADJ
fsr-3714	271	9	expansion	expansion	NOUN
fsr-3714	271	10	of	of	ADP
fsr-3714	271	11	the	the	DET
fsr-3714	271	12	1980s	1980s	NUM
fsr-3714	271	13	;	;	PUNCT
fsr-3714	271	14	the	the	DET
fsr-3714	271	15	advent	advent	NOUN
fsr-3714	271	16	of	of	ADP
fsr-3714	271	17	lower	low	ADJ
fsr-3714	271	18	interest	interest	NOUN
fsr-3714	271	19	rates	rate	NOUN
fsr-3714	271	20	;	;	PUNCT
fsr-3714	271	21	and	and	CCONJ
fsr-3714	271	22	the	the	DET
fsr-3714	271	23	expansion	expansion	NOUN
fsr-3714	271	24	in	in	ADP
fsr-3714	271	25	the	the	DET
fsr-3714	271	26	number	number	NOUN
fsr-3714	271	27	of	of	ADP
fsr-3714	271	28	state	state	NOUN
fsr-3714	271	29	and	and	CCONJ
fsr-3714	271	30	local	local	ADJ
fsr-3714	271	31	government	government	NOUN
fsr-3714	271	32	employees	employee	NOUN
fsr-3714	271	33	.	.	PUNCT
fsr-3714	272	1	due	due	ADP
fsr-3714	272	2	to	to	ADP
fsr-3714	272	3	these	these	DET
fsr-3714	272	4	events	event	NOUN
fsr-3714	272	5	the	the	DET
fsr-3714	272	6	funding	funding	NOUN
fsr-3714	272	7	for	for	ADP
fsr-3714	272	8	pension	pension	NOUN
fsr-3714	272	9	plans	plan	NOUN
fsr-3714	272	10	in	in	ADP
fsr-3714	272	11	many	many	ADJ
fsr-3714	272	12	states	state	NOUN
fsr-3714	272	13	has	have	AUX
fsr-3714	272	14	been	be	AUX
fsr-3714	272	15	adversely	adversely	ADV
fsr-3714	272	16	affected	affect	VERB
fsr-3714	272	17	.	.	PUNCT
fsr-3714	273	1	however	however	ADV
fsr-3714	273	2	,	,	PUNCT
fsr-3714	273	3	this	this	DET
fsr-3714	273	4	underfunding	underfunding	NOUN
fsr-3714	273	5	is	be	AUX
fsr-3714	273	6	not	not	PART
fsr-3714	273	7	necessarily	necessarily	ADV
fsr-3714	273	8	apparent	apparent	ADJ
fsr-3714	273	9	to	to	ADP
fsr-3714	273	10	the	the	DET
fsr-3714	273	11	public	public	NOUN
fsr-3714	273	12	(	(	PUNCT
fsr-3714	273	13	even	even	ADV
fsr-3714	273	14	though	though	SCONJ
fsr-3714	273	15	disclosure	disclosure	NOUN
fsr-3714	273	16	is	be	AUX
fsr-3714	273	17	required	require	VERB
fsr-3714	273	18	under	under	ADP
fsr-3714	273	19	government	government	NOUN
fsr-3714	273	20	accounting	accounting	NOUN
fsr-3714	273	21	standards	standard	NOUN
fsr-3714	273	22	board	board	NOUN
fsr-3714	273	23	(	(	PUNCT
fsr-3714	273	24	gasb	gasb	NOUN
fsr-3714	273	25	)	)	PUNCT
fsr-3714	273	26	statement	statement	NOUN
fsr-3714	273	27	no	no	INTJ
fsr-3714	273	28	.	.	PROPN
fsr-3714	273	29	5	5	NUM
fsr-3714	273	30	)	)	PUNCT
fsr-3714	273	31	.	.	PUNCT
fsr-3714	274	1	this	this	PRON
fsr-3714	274	2	is	be	AUX
fsr-3714	274	3	due	due	ADJ
fsr-3714	274	4	to	to	ADP
fsr-3714	274	5	the	the	DET
fsr-3714	274	6	fact	fact	NOUN
fsr-3714	274	7	that	that	SCONJ
fsr-3714	274	8	many	many	ADJ
fsr-3714	274	9	of	of	ADP
fsr-3714	274	10	the	the	DET
fsr-3714	274	11	states	state	NOUN
fsr-3714	274	12	increased	increase	VERB
fsr-3714	274	13	their	their	PRON
fsr-3714	274	14	assumed	assume	VERB
fsr-3714	274	15	rate	rate	NOUN
fsr-3714	274	16	of	of	ADP
fsr-3714	274	17	return	return	NOUN
fsr-3714	274	18	on	on	ADP
fsr-3714	274	19	pension	pension	NOUN
fsr-3714	274	20	assets	asset	NOUN
fsr-3714	274	21	thereby	thereby	ADV
fsr-3714	274	22	minimizing	minimize	VERB
fsr-3714	274	23	the	the	DET
fsr-3714	274	24	underfunding	underfunding	NOUN
fsr-3714	274	25	of	of	ADP
fsr-3714	274	26	the	the	DET
fsr-3714	274	27	plans	plan	NOUN
fsr-3714	274	28	.	.	PUNCT
fsr-3714	275	1	public	public	ADJ
fsr-3714	275	2	pension	pension	NOUN
fsr-3714	275	3	plans	plan	NOUN
fsr-3714	275	4	may	may	AUX
fsr-3714	275	5	soon	soon	ADV
fsr-3714	275	6	be	be	AUX
fsr-3714	275	7	following	follow	VERB
fsr-3714	275	8	the	the	DET
fsr-3714	275	9	lead	lead	NOUN
fsr-3714	275	10	of	of	ADP
fsr-3714	275	11	private	private	ADJ
fsr-3714	275	12	corporations	corporation	NOUN
fsr-3714	275	13	in	in	ADP
fsr-3714	275	14	shifting	shift	VERB
fsr-3714	275	15	more	more	ADJ
fsr-3714	275	16	of	of	ADP
fsr-3714	275	17	the	the	DET
fsr-3714	275	18	burden	burden	NOUN
fsr-3714	275	19	of	of	ADP
fsr-3714	275	20	providing	provide	VERB
fsr-3714	275	21	retirement	retirement	NOUN
fsr-3714	275	22	benefits	benefit	NOUN
fsr-3714	275	23	to	to	ADP
fsr-3714	275	24	the	the	DET
fsr-3714	275	25	employee	employee	NOUN
fsr-3714	275	26	by	by	ADP
fsr-3714	275	27	terminating	terminate	VERB
fsr-3714	275	28	their	their	PRON
fsr-3714	275	29	defined	define	VERB
fsr-3714	275	30	benefit	benefit	NOUN
fsr-3714	275	31	plans	plan	NOUN
fsr-3714	275	32	and	and	CCONJ
fsr-3714	275	33	adopting	adopt	VERB
fsr-3714	275	34	defined	define	VERB
fsr-3714	275	35	contribution	contribution	NOUN
fsr-3714	275	36	plans	plan	NOUN
fsr-3714	275	37	.	.	PUNCT
fsr-3714	276	1	the	the	DET
fsr-3714	276	2	risks	risk	NOUN
fsr-3714	276	3	of	of	ADP
fsr-3714	276	4	pension	pension	NOUN
fsr-3714	276	5	plans	plan	NOUN
fsr-3714	276	6	147	147	NUM
fsr-3714	276	7	iv	iv	NUM
fsr-3714	276	8	.	.	PUNCT
fsr-3714	276	9	defined	define	VERB
fsr-3714	276	10	contribution	contribution	NOUN
fsr-3714	276	11	plans	plan	NOUN
fsr-3714	276	12	defined	define	VERB
fsr-3714	276	13	contribution	contribution	NOUN
fsr-3714	276	14	plans	plan	NOUN
fsr-3714	276	15	would	would	AUX
fsr-3714	276	16	generally	generally	ADV
fsr-3714	276	17	include	include	VERB
fsr-3714	276	18	401(k	401(k	NOUN
fsr-3714	276	19	)	)	PUNCT
fsr-3714	276	20	and	and	CCONJ
fsr-3714	276	21	profit	profit	NOUN
fsr-3714	276	22	-	-	PUNCT
fsr-3714	276	23	sharing	share	VERB
fsr-3714	276	24	plans	plan	NOUN
fsr-3714	276	25	for	for	ADP
fsr-3714	276	26	private	private	ADJ
fsr-3714	276	27	employees	employee	NOUN
fsr-3714	276	28	,	,	PUNCT
fsr-3714	276	29	457	457	NUM
fsr-3714	276	30	plans	plan	NOUN
fsr-3714	276	31	for	for	ADP
fsr-3714	276	32	employees	employee	NOUN
fsr-3714	276	33	of	of	ADP
fsr-3714	276	34	state	state	NOUN
fsr-3714	276	35	and	and	CCONJ
fsr-3714	276	36	local	local	ADJ
fsr-3714	276	37	government	government	NOUN
fsr-3714	276	38	,	,	PUNCT
fsr-3714	276	39	and	and	CCONJ
fsr-3714	276	40	403(b	403(b	PROPN
fsr-3714	276	41	)	)	PUNCT
fsr-3714	276	42	plans	plan	NOUN
fsr-3714	276	43	for	for	ADP
fsr-3714	276	44	non	non	ADJ
fsr-3714	276	45	-	-	ADJ
fsr-3714	276	46	profit	profit	ADJ
fsr-3714	276	47	groups	group	NOUN
fsr-3714	276	48	such	such	ADJ
fsr-3714	276	49	as	as	ADP
fsr-3714	276	50	teachers	teacher	NOUN
fsr-3714	276	51	and	and	CCONJ
fsr-3714	276	52	hospital	hospital	NOUN
fsr-3714	276	53	employees	employee	NOUN
fsr-3714	276	54	.	.	PUNCT
fsr-3714	277	1	in	in	ADP
fsr-3714	277	2	this	this	DET
fsr-3714	277	3	type	type	NOUN
fsr-3714	277	4	of	of	ADP
fsr-3714	277	5	plan	plan	NOUN
fsr-3714	277	6	the	the	DET
fsr-3714	277	7	sponsor	sponsor	NOUN
fsr-3714	277	8	and/or	and/or	CCONJ
fsr-3714	277	9	the	the	DET
fsr-3714	277	10	employee	employee	NOUN
fsr-3714	277	11	make	make	VERB
fsr-3714	277	12	deposits	deposit	NOUN
fsr-3714	277	13	into	into	ADP
fsr-3714	277	14	the	the	DET
fsr-3714	277	15	plan	plan	NOUN
fsr-3714	277	16	on	on	ADP
fsr-3714	277	17	a	a	DET
fsr-3714	277	18	regular	regular	ADJ
fsr-3714	277	19	basis	basis	NOUN
fsr-3714	277	20	.	.	PUNCT
fsr-3714	278	1	at	at	ADP
fsr-3714	278	2	retirement	retirement	NOUN
fsr-3714	278	3	,	,	PUNCT
fsr-3714	278	4	the	the	DET
fsr-3714	278	5	plan	plan	NOUN
fsr-3714	278	6	participants	participant	NOUN
fsr-3714	278	7	will	will	AUX
fsr-3714	278	8	have	have	VERB
fsr-3714	278	9	a	a	DET
fsr-3714	278	10	given	give	VERB
fsr-3714	278	11	pool	pool	NOUN
fsr-3714	278	12	of	of	ADP
fsr-3714	278	13	funds	fund	NOUN
fsr-3714	278	14	to	to	PART
fsr-3714	278	15	draw	draw	VERB
fsr-3714	278	16	upon	upon	SCONJ
fsr-3714	278	17	for	for	ADP
fsr-3714	278	18	their	their	PRON
fsr-3714	278	19	retirement	retirement	NOUN
fsr-3714	278	20	needs	need	NOUN
fsr-3714	278	21	.	.	PUNCT
fsr-3714	279	1	funding	funding	NOUN
fsr-3714	279	2	risk	risk	NOUN
fsr-3714	279	3	defined	define	VERB
fsr-3714	279	4	contribution	contribution	NOUN
fsr-3714	279	5	plans	plan	NOUN
fsr-3714	279	6	promise	promise	VERB
fsr-3714	279	7	no	no	DET
fsr-3714	279	8	fixed	fix	VERB
fsr-3714	279	9	benefit	benefit	NOUN
fsr-3714	279	10	as	as	SCONJ
fsr-3714	279	11	the	the	DET
fsr-3714	279	12	ultimate	ultimate	ADJ
fsr-3714	279	13	retirement	retirement	NOUN
fsr-3714	279	14	benefit	benefit	NOUN
fsr-3714	279	15	is	be	AUX
fsr-3714	279	16	determined	determine	VERB
fsr-3714	279	17	by	by	ADP
fsr-3714	279	18	the	the	DET
fsr-3714	279	19	rate	rate	NOUN
fsr-3714	279	20	of	of	ADP
fsr-3714	279	21	return	return	NOUN
fsr-3714	279	22	earned	earn	VERB
fsr-3714	279	23	on	on	ADP
fsr-3714	279	24	funds	fund	NOUN
fsr-3714	279	25	contributed	contribute	VERB
fsr-3714	279	26	to	to	ADP
fsr-3714	279	27	his	his	PRON
fsr-3714	279	28	/	/	SYM
fsr-3714	279	29	her	her	PRON
fsr-3714	279	30	account	account	NOUN
fsr-3714	279	31	and	and	CCONJ
fsr-3714	279	32	the	the	DET
fsr-3714	279	33	amount	amount	NOUN
fsr-3714	279	34	contributed	contribute	VERB
fsr-3714	279	35	.	.	PUNCT
fsr-3714	280	1	by	by	ADP
fsr-3714	280	2	definition	definition	NOUN
fsr-3714	280	3	defined	define	VERB
fsr-3714	280	4	contribution	contribution	NOUN
fsr-3714	280	5	plans	plan	NOUN
fsr-3714	280	6	are	be	AUX
fsr-3714	280	7	always	always	ADV
fsr-3714	280	8	fully	fully	ADV
fsr-3714	280	9	funded	fund	VERB
fsr-3714	280	10	and	and	CCONJ
fsr-3714	280	11	,	,	PUNCT
fsr-3714	280	12	therefore	therefore	ADV
fsr-3714	280	13	,	,	PUNCT
fsr-3714	280	14	there	there	PRON
fsr-3714	280	15	is	be	VERB
fsr-3714	280	16	no	no	DET
fsr-3714	280	17	funding	funding	NOUN
fsr-3714	280	18	risk	risk	NOUN
fsr-3714	280	19	as	as	ADP
fsr-3714	280	20	in	in	ADP
fsr-3714	280	21	the	the	DET
fsr-3714	280	22	case	case	NOUN
fsr-3714	280	23	of	of	ADP
fsr-3714	280	24	defined	define	VERB
fsr-3714	280	25	benefit	benefit	NOUN
fsr-3714	280	26	plans	plan	NOUN
fsr-3714	280	27	.	.	PUNCT
fsr-3714	281	1	in	in	ADP
fsr-3714	281	2	essence	essence	NOUN
fsr-3714	281	3	,	,	PUNCT
fsr-3714	281	4	the	the	DET
fsr-3714	281	5	sponsor	sponsor	NOUN
fsr-3714	281	6	has	have	AUX
fsr-3714	281	7	shifted	shift	VERB
fsr-3714	281	8	all	all	PRON
fsr-3714	281	9	of	of	ADP
fsr-3714	281	10	the	the	DET
fsr-3714	281	11	risks	risk	NOUN
fsr-3714	281	12	to	to	ADP
fsr-3714	281	13	the	the	DET
fsr-3714	281	14	employee	employee	NOUN
fsr-3714	281	15	.	.	PUNCT
fsr-3714	282	1	however	however	ADV
fsr-3714	282	2	,	,	PUNCT
fsr-3714	282	3	there	there	PRON
fsr-3714	282	4	is	be	VERB
fsr-3714	282	5	the	the	DET
fsr-3714	282	6	possibility	possibility	NOUN
fsr-3714	282	7	that	that	SCONJ
fsr-3714	282	8	the	the	DET
fsr-3714	282	9	sponsor	sponsor	NOUN
fsr-3714	282	10	would	would	AUX
fsr-3714	282	11	not	not	PART
fsr-3714	282	12	put	put	VERB
fsr-3714	282	13	the	the	DET
fsr-3714	282	14	required	require	VERB
fsr-3714	282	15	contribution	contribution	NOUN
fsr-3714	282	16	into	into	ADP
fsr-3714	282	17	the	the	DET
fsr-3714	282	18	pension	pension	NOUN
fsr-3714	282	19	,	,	PUNCT
fsr-3714	282	20	but	but	CCONJ
fsr-3714	282	21	that	that	PRON
fsr-3714	282	22	would	would	AUX
fsr-3714	282	23	be	be	AUX
fsr-3714	282	24	obvious	obvious	ADJ
fsr-3714	282	25	to	to	ADP
fsr-3714	282	26	the	the	DET
fsr-3714	282	27	participant	participant	NOUN
fsr-3714	282	28	upon	upon	SCONJ
fsr-3714	282	29	receipt	receipt	NOUN
fsr-3714	282	30	of	of	ADP
fsr-3714	282	31	his	his	PRON
fsr-3714	282	32	/	/	SYM
fsr-3714	282	33	her	her	PRON
fsr-3714	282	34	pension	pension	NOUN
fsr-3714	282	35	statement	statement	NOUN
fsr-3714	282	36	which	which	PRON
fsr-3714	282	37	records	record	VERB
fsr-3714	282	38	all	all	DET
fsr-3714	282	39	contributions	contribution	NOUN
fsr-3714	282	40	and	and	CCONJ
fsr-3714	282	41	earnings	earning	NOUN
fsr-3714	282	42	performance	performance	NOUN
fsr-3714	282	43	.	.	PUNCT
fsr-3714	283	1	investment	investment	NOUN
fsr-3714	283	2	risks	risk	VERB
fsr-3714	283	3	the	the	DET
fsr-3714	283	4	participants	participant	NOUN
fsr-3714	283	5	in	in	ADP
fsr-3714	283	6	defined	define	VERB
fsr-3714	283	7	contribution	contribution	NOUN
fsr-3714	283	8	plans	plan	NOUN
fsr-3714	283	9	are	be	AUX
fsr-3714	283	10	captive	captive	ADJ
fsr-3714	283	11	to	to	ADP
fsr-3714	283	12	the	the	DET
fsr-3714	283	13	rates	rate	NOUN
fsr-3714	283	14	of	of	ADP
fsr-3714	283	15	return	return	NOUN
fsr-3714	283	16	earned	earn	VERB
fsr-3714	283	17	by	by	ADP
fsr-3714	283	18	the	the	DET
fsr-3714	283	19	investment	investment	NOUN
fsr-3714	283	20	options	option	NOUN
fsr-3714	283	21	in	in	ADP
fsr-3714	283	22	the	the	DET
fsr-3714	283	23	plan	plan	NOUN
fsr-3714	283	24	.	.	PUNCT
fsr-3714	284	1	in	in	ADP
fsr-3714	284	2	addition	addition	NOUN
fsr-3714	284	3	the	the	DET
fsr-3714	284	4	participant	participant	NOUN
fsr-3714	284	5	in	in	ADP
fsr-3714	284	6	many	many	ADJ
fsr-3714	284	7	cases	case	NOUN
fsr-3714	284	8	is	be	AUX
fsr-3714	284	9	responsible	responsible	ADJ
fsr-3714	284	10	for	for	ADP
fsr-3714	284	11	making	make	VERB
fsr-3714	284	12	asset	asset	NOUN
fsr-3714	284	13	allocation	allocation	NOUN
fsr-3714	284	14	/	/	SYM
fsr-3714	284	15	investment	investment	NOUN
fsr-3714	284	16	decisions	decision	NOUN
fsr-3714	284	17	for	for	ADP
fsr-3714	284	18	his	his	PRON
fsr-3714	284	19	/	/	SYM
fsr-3714	284	20	her	her	PRON
fsr-3714	284	21	contributions	contribution	NOUN
fsr-3714	284	22	through	through	ADP
fsr-3714	284	23	the	the	DET
fsr-3714	284	24	selection	selection	NOUN
fsr-3714	284	25	from	from	ADP
fsr-3714	284	26	among	among	ADP
fsr-3714	284	27	a	a	DET
fsr-3714	284	28	number	number	NOUN
fsr-3714	284	29	of	of	ADP
fsr-3714	284	30	investment	investment	NOUN
fsr-3714	284	31	options	option	NOUN
fsr-3714	284	32	.	.	PUNCT
fsr-3714	285	1	once	once	ADV
fsr-3714	285	2	the	the	DET
fsr-3714	285	3	initial	initial	ADJ
fsr-3714	285	4	decisions	decision	NOUN
fsr-3714	285	5	are	be	AUX
fsr-3714	285	6	made	make	VERB
fsr-3714	285	7	as	as	ADP
fsr-3714	285	8	to	to	ADP
fsr-3714	285	9	the	the	DET
fsr-3714	285	10	location	location	NOUN
fsr-3714	285	11	of	of	ADP
fsr-3714	285	12	contributions	contribution	NOUN
fsr-3714	285	13	,	,	PUNCT
fsr-3714	285	14	the	the	DET
fsr-3714	285	15	participant	participant	NOUN
fsr-3714	285	16	is	be	AUX
fsr-3714	285	17	still	still	ADV
fsr-3714	285	18	directly	directly	ADV
fsr-3714	285	19	involved	involve	VERB
fsr-3714	285	20	in	in	ADP
fsr-3714	285	21	the	the	DET
fsr-3714	285	22	investment	investment	NOUN
fsr-3714	285	23	decision	decision	NOUN
fsr-3714	285	24	making	make	VERB
fsr-3714	285	25	process	process	NOUN
fsr-3714	285	26	through	through	ADP
fsr-3714	285	27	the	the	DET
fsr-3714	285	28	ability	ability	NOUN
fsr-3714	285	29	to	to	PART
fsr-3714	285	30	transfer	transfer	VERB
fsr-3714	285	31	from	from	ADP
fsr-3714	285	32	one	one	NUM
fsr-3714	285	33	investment	investment	NOUN
fsr-3714	285	34	to	to	ADP
fsr-3714	285	35	another	another	PRON
fsr-3714	285	36	within	within	ADP
fsr-3714	285	37	the	the	DET
fsr-3714	285	38	plan	plan	NOUN
fsr-3714	285	39	.	.	PUNCT
fsr-3714	286	1	this	this	DET
fsr-3714	286	2	responsibility	responsibility	NOUN
fsr-3714	286	3	for	for	ADP
fsr-3714	286	4	asset	asset	NOUN
fsr-3714	286	5	allocation	allocation	NOUN
fsr-3714	286	6	or	or	CCONJ
fsr-3714	286	7	rebalancing	rebalancing	NOUN
fsr-3714	286	8	the	the	DET
fsr-3714	286	9	portfolio	portfolio	NOUN
fsr-3714	286	10	is	be	AUX
fsr-3714	286	11	generally	generally	ADV
fsr-3714	286	12	far	far	ADV
fsr-3714	286	13	beyond	beyond	ADP
fsr-3714	286	14	the	the	DET
fsr-3714	286	15	capabili	capabili	ADJ
fsr-3714	286	16	ties	tie	NOUN
fsr-3714	286	17	of	of	ADP
fsr-3714	286	18	most	most	ADJ
fsr-3714	286	19	employees	employee	NOUN
fsr-3714	286	20	and	and	CCONJ
fsr-3714	286	21	usually	usually	ADV
fsr-3714	286	22	results	result	VERB
fsr-3714	286	23	in	in	ADP
fsr-3714	286	24	the	the	DET
fsr-3714	286	25	continuation	continuation	NOUN
fsr-3714	286	26	of	of	ADP
fsr-3714	286	27	the	the	DET
fsr-3714	286	28	initial	initial	ADJ
fsr-3714	286	29	invest	inv	ADJ
fsr-3714	286	30	ment	ment	ADJ
fsr-3714	286	31	selection	selection	NOUN
fsr-3714	286	32	.	.	PUNCT
fsr-3714	287	1	with	with	ADP
fsr-3714	287	2	the	the	DET
fsr-3714	287	3	increase	increase	NOUN
fsr-3714	287	4	in	in	ADP
fsr-3714	287	5	defined	define	VERB
fsr-3714	287	6	contribution	contribution	NOUN
fsr-3714	287	7	plans	plan	NOUN
fsr-3714	287	8	and	and	CCONJ
fsr-3714	287	9	the	the	DET
fsr-3714	287	10	greater	great	ADJ
fsr-3714	287	11	responsibility	responsibility	NOUN
fsr-3714	287	12	placed	place	VERB
fsr-3714	287	13	on	on	ADP
fsr-3714	287	14	the	the	DET
fsr-3714	287	15	employee	employee	NOUN
fsr-3714	287	16	to	to	PART
fsr-3714	287	17	plan	plan	VERB
fsr-3714	287	18	for	for	ADP
fsr-3714	287	19	his	his	PRON
fsr-3714	287	20	/	/	SYM
fsr-3714	287	21	her	her	PRON
fsr-3714	287	22	retirement	retirement	NOUN
fsr-3714	287	23	,	,	PUNCT
fsr-3714	287	24	obviously	obviously	ADV
fsr-3714	287	25	comes	come	VERB
fsr-3714	287	26	greater	great	ADJ
fsr-3714	287	27	risks	risk	NOUN
fsr-3714	287	28	along	along	ADP
fsr-3714	287	29	with	with	ADP
fsr-3714	287	30	the	the	DET
fsr-3714	287	31	opportunity	opportunity	NOUN
fsr-3714	287	32	for	for	ADP
fsr-3714	287	33	greater	great	ADJ
fsr-3714	287	34	returns	return	NOUN
fsr-3714	287	35	.	.	PUNCT
fsr-3714	288	1	unfortunately	unfortunately	ADV
fsr-3714	288	2	,	,	PUNCT
fsr-3714	288	3	in	in	ADP
fsr-3714	288	4	cases	case	NOUN
fsr-3714	288	5	where	where	SCONJ
fsr-3714	288	6	this	this	PRON
fsr-3714	288	7	involves	involve	VERB
fsr-3714	288	8	the	the	DET
fsr-3714	288	9	selection	selection	NOUN
fsr-3714	288	10	of	of	ADP
fsr-3714	288	11	investment	investment	NOUN
fsr-3714	288	12	options	option	NOUN
fsr-3714	288	13	,	,	PUNCT
fsr-3714	288	14	it	it	PRON
fsr-3714	288	15	would	would	AUX
fsr-3714	288	16	appear	appear	VERB
fsr-3714	288	17	that	that	SCONJ
fsr-3714	288	18	employees	employee	NOUN
fsr-3714	288	19	are	be	AUX
fsr-3714	288	20	not	not	PART
fsr-3714	288	21	investing	invest	VERB
fsr-3714	288	22	their	their	PRON
fsr-3714	288	23	money	money	NOUN
fsr-3714	288	24	wisely	wisely	ADV
fsr-3714	288	25	.	.	PUNCT
fsr-3714	289	1	according	accord	VERB
fsr-3714	289	2	to	to	ADP
fsr-3714	289	3	schultz	schultz	PROPN
fsr-3714	289	4	(	(	PUNCT
fsr-3714	289	5	1992a	1992a	NUM
fsr-3714	289	6	)	)	PUNCT
fsr-3714	289	7	three	three	NUM
fsr-3714	289	8	-	-	PUNCT
fsr-3714	289	9	fourths	fourth	NOUN
fsr-3714	289	10	of	of	ADP
fsr-3714	289	11	em	em	PRON
fsr-3714	289	12	ployees	ployee	VERB
fsr-3714	289	13	with	with	ADP
fsr-3714	289	14	self	self	NOUN
fsr-3714	289	15	-	-	PUNCT
fsr-3714	289	16	directed	direct	VERB
fsr-3714	289	17	defined	define	VERB
fsr-3714	289	18	contribution	contribution	NOUN
fsr-3714	289	19	plans	plan	NOUN
fsr-3714	289	20	have	have	VERB
fsr-3714	289	21	no	no	DET
fsr-3714	289	22	investment	investment	NOUN
fsr-3714	289	23	in	in	ADP
fsr-3714	289	24	stocks	stock	NOUN
fsr-3714	289	25	.	.	PUNCT
fsr-3714	290	1	there	there	PRON
fsr-3714	290	2	appears	appear	VERB
fsr-3714	290	3	to	to	PART
fsr-3714	290	4	be	be	AUX
fsr-3714	290	5	a	a	DET
fsr-3714	290	6	tendency	tendency	NOUN
fsr-3714	290	7	toward	toward	ADP
fsr-3714	290	8	being	be	AUX
fsr-3714	290	9	too	too	ADV
fsr-3714	290	10	conservative	conservative	ADJ
fsr-3714	290	11	in	in	ADP
fsr-3714	290	12	the	the	DET
fsr-3714	290	13	investment	investment	NOUN
fsr-3714	290	14	of	of	ADP
fsr-3714	290	15	these	these	DET
fsr-3714	290	16	funds	fund	NOUN
fsr-3714	290	17	.	.	PUNCT
fsr-3714	291	1	this	this	DET
fsr-3714	291	2	investment	investment	NOUN
fsr-3714	291	3	strategy	strategy	NOUN
fsr-3714	291	4	is	be	AUX
fsr-3714	291	5	not	not	PART
fsr-3714	291	6	one	one	NUM
fsr-3714	291	7	that	that	PRON
fsr-3714	291	8	offers	offer	VERB
fsr-3714	291	9	much	much	ADJ
fsr-3714	291	10	hope	hope	NOUN
fsr-3714	291	11	of	of	ADP
fsr-3714	291	12	protecting	protect	VERB
fsr-3714	291	13	the	the	DET
fsr-3714	291	14	purchasing	purchase	VERB
fsr-3714	291	15	power	power	NOUN
fsr-3714	291	16	of	of	ADP
fsr-3714	291	17	the	the	DET
fsr-3714	291	18	pension	pension	NOUN
fsr-3714	291	19	.	.	PUNCT
fsr-3714	292	1	in	in	ADP
fsr-3714	292	2	order	order	NOUN
fsr-3714	292	3	to	to	PART
fsr-3714	292	4	protect	protect	VERB
fsr-3714	292	5	the	the	DET
fsr-3714	292	6	employees	employee	NOUN
fsr-3714	292	7	from	from	ADP
fsr-3714	292	8	themselves	themselves	PRON
fsr-3714	292	9	,	,	PUNCT
fsr-3714	292	10	the	the	DET
fsr-3714	292	11	plan	plan	NOUN
fsr-3714	292	12	trustees	trustee	NOUN
fsr-3714	292	13	have	have	VERB
fsr-3714	292	14	a	a	DET
fsr-3714	292	15	fiduciary	fiduciary	ADJ
fsr-3714	292	16	responsibility	responsibility	NOUN
fsr-3714	292	17	to	to	PART
fsr-3714	292	18	uphold	uphold	VERB
fsr-3714	292	19	.	.	PUNCT
fsr-3714	293	1	if	if	SCONJ
fsr-3714	293	2	they	they	PRON
fsr-3714	293	3	do	do	VERB
fsr-3714	293	4	not	not	PART
fsr-3714	293	5	,	,	PUNCT
fsr-3714	293	6	they	they	PRON
fsr-3714	293	7	may	may	AUX
fsr-3714	293	8	be	be	AUX
fsr-3714	293	9	liable	liable	ADJ
fsr-3714	293	10	for	for	ADP
fsr-3714	293	11	damages	damage	NOUN
fsr-3714	293	12	incurred	incur	VERB
fsr-3714	293	13	by	by	ADP
fsr-3714	293	14	the	the	DET
fsr-3714	293	15	participants	participant	NOUN
fsr-3714	293	16	.	.	PUNCT
fsr-3714	294	1	but	but	CCONJ
fsr-3714	294	2	what	what	PRON
fsr-3714	294	3	of	of	ADP
fsr-3714	294	4	the	the	DET
fsr-3714	294	5	case	case	NOUN
fsr-3714	294	6	where	where	SCONJ
fsr-3714	294	7	the	the	DET
fsr-3714	294	8	employee	employee	NOUN
fsr-3714	294	9	makes	make	VERB
fsr-3714	294	10	the	the	DET
fsr-3714	294	11	148	148	NUM
fsr-3714	294	12	financial	financial	ADJ
fsr-3714	294	13	services	service	NOUN
fsr-3714	294	14	review	review	NOUN
fsr-3714	294	15	,	,	PUNCT
fsr-3714	294	16	2(2	2(2	NUM
fsr-3714	294	17	)	)	PUNCT
fsr-3714	294	18	1993	1993	NUM
fsr-3714	294	19	selection	selection	NOUN
fsr-3714	294	20	of	of	ADP
fsr-3714	294	21	the	the	DET
fsr-3714	294	22	investment	investment	NOUN
fsr-3714	294	23	vehicle(s	vehicle(s	NOUN
fsr-3714	294	24	)	)	PUNCT
fsr-3714	294	25	for	for	ADP
fsr-3714	294	26	his	his	PRON
fsr-3714	294	27	/	/	SYM
fsr-3714	294	28	her	her	PRON
fsr-3714	294	29	contribution	contribution	NOUN
fsr-3714	294	30	?	?	PUNCT
fsr-3714	295	1	are	be	AUX
fsr-3714	295	2	the	the	DET
fsr-3714	295	3	trustees	trustee	NOUN
fsr-3714	295	4	still	still	ADV
fsr-3714	295	5	held	hold	VERB
fsr-3714	295	6	responsible	responsible	ADJ
fsr-3714	295	7	for	for	ADP
fsr-3714	295	8	bad	bad	ADJ
fsr-3714	295	9	investment	investment	NOUN
fsr-3714	295	10	decisions	decision	NOUN
fsr-3714	295	11	on	on	ADP
fsr-3714	295	12	the	the	DET
fsr-3714	295	13	part	part	NOUN
fsr-3714	295	14	of	of	ADP
fsr-3714	295	15	participants	participant	NOUN
fsr-3714	295	16	?	?	PUNCT
fsr-3714	296	1	the	the	DET
fsr-3714	296	2	section	section	NOUN
fsr-3714	296	3	on	on	ADP
fsr-3714	296	4	fiduciary	fiduciary	ADJ
fsr-3714	296	5	responsibilities	responsibility	NOUN
fsr-3714	296	6	addresses	address	VERB
fsr-3714	296	7	this	this	DET
fsr-3714	296	8	issue	issue	NOUN
fsr-3714	296	9	.	.	PUNCT
fsr-3714	297	1	liquidity	liquidity	NOUN
fsr-3714	297	2	risks	risk	VERB
fsr-3714	297	3	another	another	DET
fsr-3714	297	4	risk	risk	NOUN
fsr-3714	297	5	that	that	PRON
fsr-3714	297	6	occurs	occur	VERB
fsr-3714	297	7	in	in	ADP
fsr-3714	297	8	some	some	DET
fsr-3714	297	9	defined	define	VERB
fsr-3714	297	10	contribution	contribution	NOUN
fsr-3714	297	11	plans	plan	NOUN
fsr-3714	297	12	comes	come	VERB
fsr-3714	297	13	about	about	ADP
fsr-3714	297	14	due	due	ADP
fsr-3714	297	15	to	to	ADP
fsr-3714	297	16	provisions	provision	NOUN
fsr-3714	297	17	in	in	ADP
fsr-3714	297	18	the	the	DET
fsr-3714	297	19	plan	plan	NOUN
fsr-3714	297	20	document	document	NOUN
fsr-3714	297	21	allowing	allow	VERB
fsr-3714	297	22	for	for	ADP
fsr-3714	297	23	loans	loan	NOUN
fsr-3714	297	24	to	to	PART
fsr-3714	297	25	plan	plan	VERB
fsr-3714	297	26	participants	participant	NOUN
fsr-3714	297	27	.	.	PUNCT
fsr-3714	298	1	if	if	SCONJ
fsr-3714	298	2	the	the	DET
fsr-3714	298	3	participant	participant	NOUN
fsr-3714	298	4	has	have	VERB
fsr-3714	298	5	this	this	DET
fsr-3714	298	6	capability	capability	NOUN
fsr-3714	298	7	and	and	CCONJ
fsr-3714	298	8	exercises	exercise	VERB
fsr-3714	298	9	this	this	DET
fsr-3714	298	10	option	option	NOUN
fsr-3714	298	11	the	the	DET
fsr-3714	298	12	plan	plan	NOUN
fsr-3714	298	13	is	be	AUX
fsr-3714	298	14	obligated	obligate	VERB
fsr-3714	298	15	to	to	PART
fsr-3714	298	16	provide	provide	VERB
fsr-3714	298	17	the	the	DET
fsr-3714	298	18	funds	fund	NOUN
fsr-3714	298	19	.	.	PUNCT
fsr-3714	299	1	if	if	SCONJ
fsr-3714	299	2	this	this	PRON
fsr-3714	299	3	were	be	AUX
fsr-3714	299	4	to	to	PART
fsr-3714	299	5	occur	occur	VERB
fsr-3714	299	6	at	at	ADP
fsr-3714	299	7	a	a	DET
fsr-3714	299	8	time	time	NOUN
fsr-3714	299	9	of	of	ADP
fsr-3714	299	10	rising	rise	VERB
fsr-3714	299	11	interest	interest	NOUN
fsr-3714	299	12	rates	rate	NOUN
fsr-3714	299	13	or	or	CCONJ
fsr-3714	299	14	falling	fall	VERB
fsr-3714	299	15	stock	stock	NOUN
fsr-3714	299	16	prices	price	NOUN
fsr-3714	299	17	,	,	PUNCT
fsr-3714	299	18	the	the	DET
fsr-3714	299	19	plan	plan	NOUN
fsr-3714	299	20	may	may	AUX
fsr-3714	299	21	have	have	VERB
fsr-3714	299	22	to	to	PART
fsr-3714	299	23	liquidate	liquidate	VERB
fsr-3714	299	24	securities	security	NOUN
fsr-3714	299	25	at	at	ADP
fsr-3714	299	26	unfavorable	unfavorable	ADJ
fsr-3714	299	27	prices	price	NOUN
fsr-3714	299	28	and	and	CCONJ
fsr-3714	299	29	could	could	AUX
fsr-3714	299	30	incur	incur	VERB
fsr-3714	299	31	losses	loss	NOUN
fsr-3714	299	32	on	on	ADP
fsr-3714	299	33	the	the	DET
fsr-3714	299	34	pension	pension	NOUN
fsr-3714	299	35	portfolio	portfolio	NOUN
fsr-3714	299	36	.	.	PUNCT
fsr-3714	300	1	as	as	ADP
fsr-3714	300	2	a	a	DET
fsr-3714	300	3	result	result	NOUN
fsr-3714	300	4	of	of	ADP
fsr-3714	300	5	this	this	DET
fsr-3714	300	6	risk	risk	NOUN
fsr-3714	300	7	,	,	PUNCT
fsr-3714	300	8	the	the	DET
fsr-3714	300	9	plan	plan	NOUN
fsr-3714	300	10	would	would	AUX
fsr-3714	300	11	have	have	VERB
fsr-3714	300	12	to	to	PART
fsr-3714	300	13	hold	hold	VERB
fsr-3714	300	14	larger	large	ADJ
fsr-3714	300	15	amounts	amount	NOUN
fsr-3714	300	16	in	in	ADP
fsr-3714	300	17	liquid	liquid	ADJ
fsr-3714	300	18	assets	asset	NOUN
fsr-3714	300	19	which	which	PRON
fsr-3714	300	20	would	would	AUX
fsr-3714	300	21	normally	normally	ADV
fsr-3714	300	22	result	result	VERB
fsr-3714	300	23	in	in	ADP
fsr-3714	300	24	lower	low	ADJ
fsr-3714	300	25	invest	invest	VERB
fsr-3714	300	26	ment	ment	ADJ
fsr-3714	300	27	returns	return	NOUN
fsr-3714	300	28	.	.	PUNCT
fsr-3714	301	1	as	as	ADP
fsr-3714	301	2	an	an	DET
fsr-3714	301	3	option	option	NOUN
fsr-3714	301	4	,	,	PUNCT
fsr-3714	301	5	the	the	DET
fsr-3714	301	6	plan	plan	NOUN
fsr-3714	301	7	trustees	trustee	NOUN
fsr-3714	301	8	may	may	AUX
fsr-3714	301	9	have	have	VERB
fsr-3714	301	10	the	the	DET
fsr-3714	301	11	ability	ability	NOUN
fsr-3714	301	12	to	to	PART
fsr-3714	301	13	borrow	borrow	VERB
fsr-3714	301	14	to	to	PART
fsr-3714	301	15	meet	meet	VERB
fsr-3714	301	16	this	this	DET
fsr-3714	301	17	liquidity	liquidity	NOUN
fsr-3714	301	18	need	need	NOUN
fsr-3714	301	19	in	in	ADP
fsr-3714	301	20	order	order	NOUN
fsr-3714	301	21	to	to	PART
fsr-3714	301	22	avoid	avoid	VERB
fsr-3714	301	23	selling	sell	VERB
fsr-3714	301	24	securities	security	NOUN
fsr-3714	301	25	at	at	ADP
fsr-3714	301	26	an	an	DET
fsr-3714	301	27	unfavorable	unfavorable	ADJ
fsr-3714	301	28	price	price	NOUN
fsr-3714	301	29	.	.	PUNCT
fsr-3714	302	1	however	however	ADV
fsr-3714	302	2	,	,	PUNCT
fsr-3714	302	3	the	the	DET
fsr-3714	302	4	plan	plan	NOUN
fsr-3714	302	5	would	would	AUX
fsr-3714	302	6	still	still	ADV
fsr-3714	302	7	incur	incur	VERB
fsr-3714	302	8	the	the	DET
fsr-3714	302	9	cost	cost	NOUN
fsr-3714	302	10	of	of	ADP
fsr-3714	302	11	borrowing	borrowing	NOUN
fsr-3714	302	12	.	.	PUNCT
fsr-3714	303	1	fiduciary	fiduciary	ADJ
fsr-3714	303	2	responsibilities	responsibility	NOUN
fsr-3714	303	3	in	in	ADP
fsr-3714	303	4	an	an	DET
fsr-3714	303	5	attempt	attempt	NOUN
fsr-3714	303	6	to	to	PART
fsr-3714	303	7	define	define	VERB
fsr-3714	303	8	the	the	DET
fsr-3714	303	9	responsibilities	responsibility	NOUN
fsr-3714	303	10	of	of	ADP
fsr-3714	303	11	the	the	DET
fsr-3714	303	12	plan	plan	NOUN
fsr-3714	303	13	fiduciaries	fiduciary	NOUN
fsr-3714	303	14	in	in	ADP
fsr-3714	303	15	the	the	DET
fsr-3714	303	16	case	case	NOUN
fsr-3714	303	17	where	where	SCONJ
fsr-3714	303	18	the	the	DET
fsr-3714	303	19	participant	participant	NOUN
fsr-3714	303	20	has	have	VERB
fsr-3714	303	21	the	the	DET
fsr-3714	303	22	ability	ability	NOUN
fsr-3714	303	23	to	to	PART
fsr-3714	303	24	choose	choose	VERB
fsr-3714	303	25	among	among	ADP
fsr-3714	303	26	a	a	DET
fsr-3714	303	27	number	number	NOUN
fsr-3714	303	28	of	of	ADP
fsr-3714	303	29	investment	investment	NOUN
fsr-3714	303	30	options	option	NOUN
fsr-3714	303	31	,	,	PUNCT
fsr-3714	303	32	the	the	DET
fsr-3714	303	33	department	department	NOUN
fsr-3714	303	34	of	of	ADP
fsr-3714	303	35	labor	labor	NOUN
fsr-3714	303	36	has	have	AUX
fsr-3714	303	37	issued	issue	VERB
fsr-3714	303	38	regulations	regulation	NOUN
fsr-3714	303	39	under	under	ADP
fsr-3714	303	40	erisa	erisa	NOUN
fsr-3714	303	41	section	section	NOUN
fsr-3714	303	42	404(c	404(c	PROPN
fsr-3714	303	43	)	)	PUNCT
fsr-3714	303	44	which	which	PRON
fsr-3714	303	45	limits	limit	VERB
fsr-3714	303	46	the	the	DET
fsr-3714	303	47	liability	liability	NOUN
fsr-3714	303	48	of	of	ADP
fsr-3714	303	49	plan	plan	NOUN
fsr-3714	303	50	fiduciaries	fiduciary	NOUN
fsr-3714	303	51	who	who	PRON
fsr-3714	303	52	satisfy	satisfy	VERB
fsr-3714	303	53	the	the	DET
fsr-3714	303	54	requirements	requirement	NOUN
fsr-3714	303	55	of	of	ADP
fsr-3714	303	56	this	this	DET
fsr-3714	303	57	section	section	NOUN
fsr-3714	303	58	.	.	PUNCT
fsr-3714	304	1	according	accord	VERB
fsr-3714	304	2	to	to	ADP
fsr-3714	304	3	buck	buck	NOUN
fsr-3714	304	4	consultants	consultant	NOUN
fsr-3714	304	5	(	(	PUNCT
fsr-3714	304	6	1992	1992	NUM
fsr-3714	304	7	)	)	PUNCT
fsr-3714	304	8	the	the	DET
fsr-3714	304	9	key	key	ADJ
fsr-3714	304	10	provisions	provision	NOUN
fsr-3714	304	11	for	for	ADP
fsr-3714	304	12	compliance	compliance	NOUN
fsr-3714	304	13	with	with	ADP
fsr-3714	304	14	section	section	NOUN
fsr-3714	304	15	404(c	404(c	PROPN
fsr-3714	304	16	)	)	PUNCT
fsr-3714	304	17	are	be	AUX
fsr-3714	304	18	that	that	SCONJ
fsr-3714	304	19	the	the	DET
fsr-3714	304	20	participant	participant	NOUN
fsr-3714	304	21	has	have	VERB
fsr-3714	304	22	the	the	DET
fsr-3714	304	23	ability	ability	NOUN
fsr-3714	304	24	to	to	PART
fsr-3714	304	25	exercise	exercise	VERB
fsr-3714	304	26	meaningful	meaningful	ADJ
fsr-3714	304	27	control	control	NOUN
fsr-3714	304	28	over	over	ADP
fsr-3714	304	29	the	the	DET
fsr-3714	304	30	assets	asset	NOUN
fsr-3714	304	31	in	in	ADP
fsr-3714	304	32	the	the	DET
fsr-3714	304	33	account	account	NOUN
fsr-3714	304	34	.	.	PUNCT
fsr-3714	305	1	in	in	ADP
fsr-3714	305	2	order	order	NOUN
fsr-3714	305	3	to	to	PART
fsr-3714	305	4	meet	meet	VERB
fsr-3714	305	5	the	the	DET
fsr-3714	305	6	requirements	requirement	NOUN
fsr-3714	305	7	of	of	ADP
fsr-3714	305	8	having	having	AUX
fsr-3714	305	9	mean	mean	VERB
fsr-3714	305	10	ingful	ingful	ADJ
fsr-3714	305	11	control	control	NOUN
fsr-3714	305	12	the	the	DET
fsr-3714	305	13	participant	participant	NOUN
fsr-3714	305	14	must	must	AUX
fsr-3714	305	15	have	have	VERB
fsr-3714	305	16	the	the	DET
fsr-3714	305	17	opportunity	opportunity	NOUN
fsr-3714	305	18	to	to	PART
fsr-3714	305	19	:	:	PUNCT
fsr-3714	305	20	1	1	X
fsr-3714	305	21	.	.	X
fsr-3714	305	22	choose	choose	VERB
fsr-3714	305	23	from	from	ADP
fsr-3714	305	24	a	a	DET
fsr-3714	305	25	broad	broad	ADJ
fsr-3714	305	26	range	range	NOUN
fsr-3714	305	27	of	of	ADP
fsr-3714	305	28	investment	investment	NOUN
fsr-3714	305	29	alternatives	alternative	NOUN
fsr-3714	305	30	.	.	PUNCT
fsr-3714	306	1	2	2	X
fsr-3714	306	2	.	.	X
fsr-3714	306	3	give	give	VERB
fsr-3714	306	4	investment	investment	NOUN
fsr-3714	306	5	direction	direction	NOUN
fsr-3714	306	6	with	with	ADP
fsr-3714	306	7	respect	respect	NOUN
fsr-3714	306	8	to	to	ADP
fsr-3714	306	9	each	each	DET
fsr-3714	306	10	investment	investment	NOUN
fsr-3714	306	11	alternative	alternative	NOUN
fsr-3714	306	12	available	available	ADJ
fsr-3714	306	13	under	under	ADP
fsr-3714	306	14	the	the	DET
fsr-3714	306	15	plan	plan	NOUN
fsr-3714	306	16	with	with	ADP
fsr-3714	306	17	a	a	DET
fsr-3714	306	18	frequency	frequency	NOUN
fsr-3714	306	19	which	which	PRON
fsr-3714	306	20	is	be	AUX
fsr-3714	306	21	appropriate	appropriate	ADJ
fsr-3714	306	22	in	in	ADP
fsr-3714	306	23	light	light	NOUN
fsr-3714	306	24	of	of	ADP
fsr-3714	306	25	its	its	PRON
fsr-3714	306	26	market	market	NOUN
fsr-3714	306	27	volatility	volatility	NOUN
fsr-3714	306	28	.	.	PUNCT
fsr-3714	307	1	3	3	X
fsr-3714	307	2	.	.	X
fsr-3714	307	3	diversify	diversify	VERB
fsr-3714	307	4	investments	investment	NOUN
fsr-3714	307	5	within	within	ADP
fsr-3714	307	6	and	and	CCONJ
fsr-3714	307	7	among	among	ADP
fsr-3714	307	8	investment	investment	NOUN
fsr-3714	307	9	alternatives	alternative	NOUN
fsr-3714	307	10	.	.	PUNCT
fsr-3714	308	1	4	4	X
fsr-3714	308	2	.	.	X
fsr-3714	308	3	receive	receive	VERB
fsr-3714	308	4	sufficient	sufficient	ADJ
fsr-3714	308	5	information	information	NOUN
fsr-3714	308	6	to	to	PART
fsr-3714	308	7	make	make	VERB
fsr-3714	308	8	informed	informed	ADJ
fsr-3714	308	9	decisions	decision	NOUN
fsr-3714	308	10	.	.	PUNCT
fsr-3714	309	1	a	a	DET
fsr-3714	309	2	plan	plan	NOUN
fsr-3714	309	3	is	be	AUX
fsr-3714	309	4	considered	consider	VERB
fsr-3714	309	5	to	to	PART
fsr-3714	309	6	offer	offer	VERB
fsr-3714	309	7	a	a	DET
fsr-3714	309	8	broad	broad	ADJ
fsr-3714	309	9	range	range	NOUN
fsr-3714	309	10	of	of	ADP
fsr-3714	309	11	investment	investment	NOUN
fsr-3714	309	12	alternatives	alternative	NOUN
fsr-3714	309	13	only	only	ADV
fsr-3714	309	14	if	if	SCONJ
fsr-3714	309	15	it	it	PRON
fsr-3714	309	16	allows	allow	VERB
fsr-3714	309	17	the	the	DET
fsr-3714	309	18	participant	participant	NOUN
fsr-3714	309	19	to	to	PART
fsr-3714	309	20	diversify	diversify	VERB
fsr-3714	309	21	investments	investment	NOUN
fsr-3714	309	22	in	in	ADP
fsr-3714	309	23	order	order	NOUN
fsr-3714	309	24	to	to	PART
fsr-3714	309	25	minimize	minimize	VERB
fsr-3714	309	26	the	the	DET
fsr-3714	309	27	potential	potential	ADJ
fsr-3714	309	28	risk	risk	NOUN
fsr-3714	309	29	of	of	ADP
fsr-3714	309	30	large	large	ADJ
fsr-3714	309	31	losses	loss	NOUN
fsr-3714	309	32	;	;	PUNCT
fsr-3714	309	33	materially	materially	ADV
fsr-3714	309	34	affect	affect	VERB
fsr-3714	309	35	the	the	DET
fsr-3714	309	36	potential	potential	ADJ
fsr-3714	309	37	return	return	NOUN
fsr-3714	309	38	on	on	ADP
fsr-3714	309	39	assets	asset	NOUN
fsr-3714	309	40	under	under	ADP
fsr-3714	309	41	the	the	DET
fsr-3714	309	42	participants	participant	NOUN
fsr-3714	309	43	control	control	NOUN
fsr-3714	309	44	;	;	PUNCT
fsr-3714	309	45	and	and	CCONJ
fsr-3714	309	46	choose	choose	VERB
fsr-3714	309	47	from	from	ADP
fsr-3714	309	48	at	at	ADV
fsr-3714	309	49	least	least	ADV
fsr-3714	309	50	three	three	NUM
fsr-3714	309	51	investment	investment	NOUN
fsr-3714	309	52	alternatives	alternative	NOUN
fsr-3714	309	53	each	each	PRON
fsr-3714	309	54	significantly	significantly	ADV
fsr-3714	309	55	different	different	ADJ
fsr-3714	309	56	in	in	ADP
fsr-3714	309	57	its	its	PRON
fsr-3714	309	58	risk	risk	NOUN
fsr-3714	309	59	and	and	CCONJ
fsr-3714	309	60	return	return	NOUN
fsr-3714	309	61	characteristics	characteristic	NOUN
fsr-3714	309	62	.	.	PUNCT
fsr-3714	310	1	if	if	SCONJ
fsr-3714	310	2	section	section	NOUN
fsr-3714	310	3	404(c	404(c	PROPN
fsr-3714	310	4	)	)	PUNCT
fsr-3714	310	5	regulations	regulation	NOUN
fsr-3714	310	6	are	be	AUX
fsr-3714	310	7	followed	follow	VERB
fsr-3714	310	8	,	,	PUNCT
fsr-3714	310	9	then	then	ADV
fsr-3714	310	10	the	the	DET
fsr-3714	310	11	plan	plan	NOUN
fsr-3714	310	12	fiduciary	fiduciary	ADJ
fsr-3714	310	13	is	be	AUX
fsr-3714	310	14	exempted	exempt	VERB
fsr-3714	310	15	from	from	ADP
fsr-3714	310	16	certain	certain	ADJ
fsr-3714	310	17	liability	liability	NOUN
fsr-3714	310	18	for	for	ADP
fsr-3714	310	19	investment	investment	NOUN
fsr-3714	310	20	losses	loss	NOUN
fsr-3714	310	21	incurred	incur	VERB
fsr-3714	310	22	by	by	ADP
fsr-3714	310	23	the	the	DET
fsr-3714	310	24	plan	plan	NOUN
fsr-3714	310	25	participant	participant	NOUN
fsr-3714	310	26	.	.	PUNCT
fsr-3714	311	1	for	for	ADP
fsr-3714	311	2	plans	plan	NOUN
fsr-3714	311	3	that	that	PRON
fsr-3714	311	4	qualify	qualify	VERB
fsr-3714	311	5	under	under	ADP
fsr-3714	311	6	section	section	NOUN
fsr-3714	311	7	404(c	404(c	PROPN
fsr-3714	311	8	)	)	PUNCT
fsr-3714	311	9	the	the	DET
fsr-3714	311	10	risk	risk	NOUN
fsr-3714	311	11	of	of	ADP
fsr-3714	311	12	loss	loss	NOUN
fsr-3714	311	13	in	in	ADP
fsr-3714	311	14	the	the	DET
fsr-3714	311	15	defined	define	VERB
fsr-3714	311	16	contribution	contribution	NOUN
fsr-3714	311	17	plan	plan	NOUN
fsr-3714	311	18	rests	rest	VERB
fsr-3714	311	19	solely	solely	ADV
fsr-3714	311	20	on	on	ADP
fsr-3714	311	21	the	the	DET
fsr-3714	311	22	participant	participant	NOUN
fsr-3714	311	23	.	.	PUNCT
fsr-3714	312	1	the	the	DET
fsr-3714	312	2	risks	risk	NOUN
fsr-3714	312	3	of	of	ADP
fsr-3714	312	4	pension	pension	NOUN
fsr-3714	312	5	plans	plan	VERB
fsr-3714	312	6	149	149	NUM
fsr-3714	312	7	risks	risk	NOUN
fsr-3714	312	8	of	of	ADP
fsr-3714	312	9	guaranteed	guarantee	VERB
fsr-3714	312	10	investment	investment	NOUN
fsr-3714	312	11	contracts	contract	NOUN
fsr-3714	312	12	(	(	PUNCT
fsr-3714	312	13	gics	gic	NOUN
fsr-3714	312	14	)	)	PUNCT
fsr-3714	312	15	with	with	ADP
fsr-3714	312	16	the	the	DET
fsr-3714	312	17	growth	growth	NOUN
fsr-3714	312	18	of	of	ADP
fsr-3714	312	19	defined	define	VERB
fsr-3714	312	20	contribution	contribution	NOUN
fsr-3714	312	21	pension	pension	NOUN
fsr-3714	312	22	plans	plan	NOUN
fsr-3714	312	23	came	come	VERB
fsr-3714	312	24	the	the	DET
fsr-3714	312	25	problem	problem	NOUN
fsr-3714	312	26	of	of	ADP
fsr-3714	312	27	selection	selection	NOUN
fsr-3714	312	28	of	of	ADP
fsr-3714	312	29	investment	investment	NOUN
fsr-3714	312	30	options	option	NOUN
fsr-3714	312	31	within	within	ADP
fsr-3714	312	32	the	the	DET
fsr-3714	312	33	plans	plan	NOUN
fsr-3714	312	34	.	.	PUNCT
fsr-3714	313	1	many	many	ADJ
fsr-3714	313	2	trustees	trustee	NOUN
fsr-3714	313	3	choose	choose	VERB
fsr-3714	313	4	to	to	PART
fsr-3714	313	5	offer	offer	VERB
fsr-3714	313	6	gics	gic	NOUN
fsr-3714	313	7	offered	offer	VERB
fsr-3714	313	8	by	by	ADP
fsr-3714	313	9	insurance	insurance	NOUN
fsr-3714	313	10	companies	company	NOUN
fsr-3714	313	11	.	.	PUNCT
fsr-3714	314	1	according	accord	VERB
fsr-3714	314	2	to	to	ADP
fsr-3714	314	3	the	the	DET
fsr-3714	314	4	general	general	ADJ
fsr-3714	314	5	accounting	accounting	PROPN
fsr-3714	314	6	office	office	NOUN
fsr-3714	314	7	28	28	NUM
fsr-3714	314	8	percent	percent	NOUN
fsr-3714	314	9	of	of	ADP
fsr-3714	314	10	defined	define	VERB
fsr-3714	314	11	contribution	contribution	NOUN
fsr-3714	314	12	plan	plan	NOUN
fsr-3714	314	13	assets	asset	NOUN
fsr-3714	314	14	are	be	AUX
fsr-3714	314	15	currently	currently	ADV
fsr-3714	314	16	invested	invest	VERB
fsr-3714	314	17	in	in	ADP
fsr-3714	314	18	gics	gic	NOUN
fsr-3714	314	19	.	.	PUNCT
fsr-3714	314	20	”	"	PUNCT
fsr-3714	315	1	due	due	ADP
fsr-3714	315	2	to	to	ADP
fsr-3714	315	3	the	the	DET
fsr-3714	315	4	failure	failure	NOUN
fsr-3714	315	5	of	of	ADP
fsr-3714	315	6	executive	executive	ADJ
fsr-3714	315	7	life	life	NOUN
fsr-3714	315	8	and	and	CCONJ
fsr-3714	315	9	other	other	ADJ
fsr-3714	315	10	insurers	insurer	NOUN
fsr-3714	315	11	there	there	ADV
fsr-3714	315	12	has	have	AUX
fsr-3714	315	13	been	be	AUX
fsr-3714	315	14	increas	increas	ADJ
fsr-3714	315	15	ing	ing	ADJ
fsr-3714	315	16	scrutiny	scrutiny	NOUN
fsr-3714	315	17	of	of	ADP
fsr-3714	315	18	the	the	DET
fsr-3714	315	19	safety	safety	NOUN
fsr-3714	315	20	of	of	ADP
fsr-3714	315	21	investments	investment	NOUN
fsr-3714	315	22	in	in	ADP
fsr-3714	315	23	pension	pension	NOUN
fsr-3714	315	24	plans	plan	NOUN
fsr-3714	315	25	.	.	PUNCT
fsr-3714	316	1	while	while	SCONJ
fsr-3714	316	2	the	the	DET
fsr-3714	316	3	term	term	NOUN
fsr-3714	316	4	guaranteed	guarantee	VERB
fsr-3714	316	5	investment	investment	NOUN
fsr-3714	316	6	contract	contract	NOUN
fsr-3714	316	7	sounds	sound	VERB
fsr-3714	316	8	good	good	ADJ
fsr-3714	316	9	,	,	PUNCT
fsr-3714	316	10	the	the	DET
fsr-3714	316	11	guarantee	guarantee	NOUN
fsr-3714	316	12	is	be	AUX
fsr-3714	316	13	only	only	ADV
fsr-3714	316	14	as	as	ADV
fsr-3714	316	15	good	good	ADJ
fsr-3714	316	16	as	as	ADP
fsr-3714	316	17	the	the	DET
fsr-3714	316	18	insurance	insurance	NOUN
fsr-3714	316	19	company	company	NOUN
fsr-3714	316	20	which	which	PRON
fsr-3714	316	21	is	be	AUX
fsr-3714	316	22	backing	back	VERB
fsr-3714	316	23	the	the	DET
fsr-3714	316	24	gic	gic	NOUN
fsr-3714	316	25	.	.	PUNCT
fsr-3714	317	1	although	although	SCONJ
fsr-3714	317	2	it	it	PRON
fsr-3714	317	3	is	be	AUX
fsr-3714	317	4	true	true	ADJ
fsr-3714	317	5	that	that	SCONJ
fsr-3714	317	6	to	to	ADP
fsr-3714	317	7	date	date	NOUN
fsr-3714	317	8	no	no	DET
fsr-3714	317	9	retiree	retiree	NOUN
fsr-3714	317	10	has	have	AUX
fsr-3714	317	11	lost	lose	VERB
fsr-3714	317	12	benefits	benefit	NOUN
fsr-3714	317	13	due	due	ADP
fsr-3714	317	14	to	to	ADP
fsr-3714	317	15	an	an	DET
fsr-3714	317	16	insurance	insurance	NOUN
fsr-3714	317	17	company	company	NOUN
fsr-3714	317	18	failure	failure	NOUN
fsr-3714	317	19	,	,	PUNCT
fsr-3714	317	20	one	one	PRON
fsr-3714	317	21	has	have	VERB
fsr-3714	317	22	to	to	PART
fsr-3714	317	23	be	be	AUX
fsr-3714	317	24	concerned	concern	VERB
fsr-3714	317	25	about	about	ADP
fsr-3714	317	26	the	the	DET
fsr-3714	317	27	safety	safety	NOUN
fsr-3714	317	28	of	of	ADP
fsr-3714	317	29	gics	gic	NOUN
fsr-3714	317	30	.	.	PUNCT
fsr-3714	318	1	according	accord	VERB
fsr-3714	318	2	to	to	ADP
fsr-3714	318	3	a	a	DET
fsr-3714	318	4	study	study	NOUN
fsr-3714	318	5	by	by	ADP
fsr-3714	318	6	todd	todd	NOUN
fsr-3714	318	7	and	and	CCONJ
fsr-3714	318	8	wallace	wallace	PROPN
fsr-3714	318	9	(	(	PUNCT
fsr-3714	318	10	1992	1992	NUM
fsr-3714	318	11	)	)	PUNCT
fsr-3714	318	12	currently	currently	ADV
fsr-3714	318	13	only	only	ADV
fsr-3714	318	14	17	17	NUM
fsr-3714	318	15	states	state	NOUN
fsr-3714	318	16	explicitly	explicitly	ADV
fsr-3714	318	17	guarantee	guarantee	VERB
fsr-3714	318	18	gics	gic	NOUN
fsr-3714	318	19	with	with	ADP
fsr-3714	318	20	two	two	NUM
fsr-3714	318	21	other	other	ADJ
fsr-3714	318	22	states	state	NOUN
fsr-3714	318	23	under	under	ADP
fsr-3714	318	24	court	court	NOUN
fsr-3714	318	25	order	order	NOUN
fsr-3714	318	26	to	to	PART
fsr-3714	318	27	do	do	AUX
fsr-3714	318	28	so	so	ADV
fsr-3714	318	29	.	.	PUNCT
fsr-3714	319	1	in	in	ADP
fsr-3714	319	2	14	14	NUM
fsr-3714	319	3	states	state	NOUN
fsr-3714	319	4	neither	neither	CCONJ
fsr-3714	319	5	the	the	DET
fsr-3714	319	6	guaranty	guaranty	NOUN
fsr-3714	319	7	fund	fund	NOUN
fsr-3714	319	8	nor	nor	CCONJ
fsr-3714	319	9	the	the	DET
fsr-3714	319	10	courts	court	NOUN
fsr-3714	319	11	say	say	VERB
fsr-3714	319	12	whether	whether	SCONJ
fsr-3714	319	13	gics	gic	NOUN
fsr-3714	319	14	are	be	AUX
fsr-3714	319	15	guaran	guaran	PROPN
fsr-3714	319	16	teed	teed	X
fsr-3714	319	17	.	.	PUNCT
fsr-3714	320	1	puerto	puerto	PROPN
fsr-3714	320	2	rico	rico	PROPN
fsr-3714	320	3	and	and	CCONJ
fsr-3714	320	4	17	17	NUM
fsr-3714	320	5	of	of	ADP
fsr-3714	320	6	the	the	DET
fsr-3714	320	7	states	state	NOUN
fsr-3714	320	8	have	have	VERB
fsr-3714	320	9	laws	law	NOUN
fsr-3714	320	10	which	which	PRON
fsr-3714	320	11	explicitly	explicitly	ADV
fsr-3714	320	12	deny	deny	VERB
fsr-3714	320	13	coverage	coverage	NOUN
fsr-3714	320	14	to	to	ADP
fsr-3714	320	15	gics	gic	NOUN
fsr-3714	320	16	.	.	PUNCT
fsr-3714	321	1	however	however	ADV
fsr-3714	321	2	,	,	PUNCT
fsr-3714	321	3	even	even	ADV
fsr-3714	321	4	if	if	SCONJ
fsr-3714	321	5	there	there	PRON
fsr-3714	321	6	are	be	VERB
fsr-3714	321	7	explicit	explicit	ADJ
fsr-3714	321	8	state	state	NOUN
fsr-3714	321	9	guarantees	guarantee	NOUN
fsr-3714	321	10	,	,	PUNCT
fsr-3714	321	11	the	the	DET
fsr-3714	321	12	pension	pension	NOUN
fsr-3714	321	13	beneficiary	beneficiary	NOUN
fsr-3714	321	14	should	should	AUX
fsr-3714	321	15	be	be	AUX
fsr-3714	321	16	aware	aware	ADJ
fsr-3714	321	17	of	of	ADP
fsr-3714	321	18	another	another	DET
fsr-3714	321	19	set	set	NOUN
fsr-3714	321	20	of	of	ADP
fsr-3714	321	21	risks	risk	NOUN
fsr-3714	321	22	involving	involve	VERB
fsr-3714	321	23	the	the	DET
fsr-3714	321	24	funding	funding	NOUN
fsr-3714	321	25	status	status	NOUN
fsr-3714	321	26	of	of	ADP
fsr-3714	321	27	the	the	DET
fsr-3714	321	28	guaranty	guaranty	NOUN
fsr-3714	321	29	fund	fund	NOUN
fsr-3714	321	30	and	and	CCONJ
fsr-3714	321	31	the	the	DET
fsr-3714	321	32	maximum	maximum	ADJ
fsr-3714	321	33	guarantees	guarantee	NOUN
fsr-3714	321	34	provided	provide	VERB
fsr-3714	321	35	.	.	PUNCT
fsr-3714	322	1	v.	v.	ADP
fsr-3714	322	2	the	the	DET
fsr-3714	322	3	roleofthe	roleofthe	PROPN
fsr-3714	322	4	government	government	NOUN
fsr-3714	322	5	inreducingpensionrisk	inreducingpensionrisk	NOUN
fsr-3714	322	6	erda	erda	PROPN
fsr-3714	322	7	in	in	ADP
fsr-3714	322	8	its	its	PRON
fsr-3714	322	9	desire	desire	NOUN
fsr-3714	322	10	to	to	PART
fsr-3714	322	11	provide	provide	VERB
fsr-3714	322	12	a	a	DET
fsr-3714	322	13	safety	safety	NOUN
fsr-3714	322	14	net	net	NOUN
fsr-3714	322	15	for	for	ADP
fsr-3714	322	16	at	at	ADV
fsr-3714	322	17	least	least	ADJ
fsr-3714	322	18	a	a	PRON
fsr-3714	322	19	portion	portion	NOUN
fsr-3714	322	20	of	of	ADP
fsr-3714	322	21	the	the	DET
fsr-3714	322	22	employees	employee	NOUN
fsr-3714	322	23	retirement	retirement	PROPN
fsr-3714	322	24	benefits	benefit	NOUN
fsr-3714	322	25	congress	congress	PROPN
fsr-3714	322	26	passed	pass	VERB
fsr-3714	322	27	the	the	DET
fsr-3714	322	28	employee	employee	NOUN
fsr-3714	322	29	retirement	retirement	PROPN
fsr-3714	322	30	income	income	PROPN
fsr-3714	322	31	security	security	PROPN
fsr-3714	322	32	act	act	PROPN
fsr-3714	322	33	(	(	PUNCT
fsr-3714	322	34	erisa	erisa	NOUN
fsr-3714	322	35	)	)	PUNCT
fsr-3714	322	36	in	in	ADP
fsr-3714	322	37	1974	1974	NUM
fsr-3714	322	38	which	which	PRON
fsr-3714	322	39	set	set	VERB
fsr-3714	322	40	mandatory	mandatory	ADJ
fsr-3714	322	41	funding	funding	NOUN
fsr-3714	322	42	requirements	requirement	NOUN
fsr-3714	322	43	for	for	ADP
fsr-3714	322	44	defined	define	VERB
fsr-3714	322	45	benefit	benefit	NOUN
fsr-3714	322	46	pension	pension	NOUN
fsr-3714	322	47	plans	plan	NOUN
fsr-3714	322	48	,	,	PUNCT
fsr-3714	322	49	established	establish	VERB
fsr-3714	322	50	minimum	minimum	ADJ
fsr-3714	322	51	vesting	vest	VERB
fsr-3714	322	52	requirements	requirement	NOUN
fsr-3714	322	53	,	,	PUNCT
fsr-3714	322	54	created	create	VERB
fsr-3714	322	55	the	the	DET
fsr-3714	322	56	enrolled	enrol	VERB
fsr-3714	322	57	actuary	actuary	NOUN
fsr-3714	322	58	(	(	PUNCT
fsr-3714	322	59	ea	ea	NOUN
fsr-3714	322	60	)	)	PUNCT
fsr-3714	322	61	designation	designation	NOUN
fsr-3714	322	62	,	,	PUNCT
fsr-3714	322	63	and	and	CCONJ
fsr-3714	322	64	required	require	VERB
fsr-3714	322	65	that	that	SCONJ
fsr-3714	322	66	the	the	DET
fsr-3714	322	67	ea	ea	NOUN
fsr-3714	322	68	provide	provide	VERB
fsr-3714	322	69	an	an	DET
fsr-3714	322	70	independent	independent	ADJ
fsr-3714	322	71	valu	valu	NOUN
fsr-3714	322	72	ation	ation	NOUN
fsr-3714	322	73	and	and	CCONJ
fsr-3714	322	74	tax	tax	NOUN
fsr-3714	322	75	report	report	NOUN
fsr-3714	322	76	of	of	ADP
fsr-3714	322	77	the	the	DET
fsr-3714	322	78	pension	pension	NOUN
fsr-3714	322	79	.	.	PUNCT
fsr-3714	323	1	among	among	ADP
fsr-3714	323	2	the	the	DET
fsr-3714	323	3	reasons	reason	NOUN
fsr-3714	323	4	for	for	ADP
fsr-3714	323	5	the	the	DET
fsr-3714	323	6	passage	passage	NOUN
fsr-3714	323	7	of	of	ADP
fsr-3714	323	8	erisa	erisa	NOUN
fsr-3714	323	9	were	be	AUX
fsr-3714	323	10	actions	action	NOUN
fsr-3714	323	11	by	by	ADP
fsr-3714	323	12	employers	employer	NOUN
fsr-3714	323	13	,	,	PUNCT
fsr-3714	323	14	who	who	PRON
fsr-3714	323	15	offered	offer	VERB
fsr-3714	323	16	defined	define	VERB
fsr-3714	323	17	benefit	benefit	NOUN
fsr-3714	323	18	plans	plan	NOUN
fsr-3714	323	19	,	,	PUNCT
fsr-3714	323	20	such	such	ADJ
fsr-3714	323	21	as	as	ADP
fsr-3714	323	22	firing	fire	VERB
fsr-3714	323	23	employees	employee	NOUN
fsr-3714	323	24	right	right	ADV
fsr-3714	323	25	before	before	SCONJ
fsr-3714	323	26	they	they	PRON
fsr-3714	323	27	would	would	AUX
fsr-3714	323	28	have	have	AUX
fsr-3714	323	29	become	become	VERB
fsr-3714	323	30	vested	vested	ADJ
fsr-3714	323	31	in	in	ADP
fsr-3714	323	32	their	their	PRON
fsr-3714	323	33	pension	pension	NOUN
fsr-3714	323	34	benefits	benefit	NOUN
fsr-3714	323	35	.	.	PUNCT
fsr-3714	324	1	this	this	DET
fsr-3714	324	2	practice	practice	NOUN
fsr-3714	324	3	placed	place	VERB
fsr-3714	324	4	the	the	DET
fsr-3714	324	5	employee	employee	NOUN
fsr-3714	324	6	at	at	ADP
fsr-3714	324	7	risk	risk	NOUN
fsr-3714	324	8	for	for	ADP
fsr-3714	324	9	his	his	PRON
fsr-3714	324	10	/	/	SYM
fsr-3714	324	11	her	her	PRON
fsr-3714	324	12	pension	pension	NOUN
fsr-3714	324	13	right	right	ADV
fsr-3714	324	14	up	up	ADP
fsr-3714	324	15	to	to	ADP
fsr-3714	324	16	the	the	DET
fsr-3714	324	17	vesting	vesting	NOUN
fsr-3714	324	18	date	date	NOUN
fsr-3714	324	19	which	which	PRON
fsr-3714	324	20	was	be	AUX
fsr-3714	324	21	usually	usually	ADV
fsr-3714	324	22	the	the	DET
fsr-3714	324	23	normal	normal	ADJ
fsr-3714	324	24	retirement	retirement	NOUN
fsr-3714	324	25	date	date	NOUN
fsr-3714	324	26	.	.	PUNCT
fsr-3714	325	1	some	some	PRON
fsr-3714	325	2	of	of	ADP
fsr-3714	325	3	this	this	DET
fsr-3714	325	4	uncertainty	uncertainty	NOUN
fsr-3714	325	5	was	be	AUX
fsr-3714	325	6	eliminated	eliminate	VERB
fsr-3714	325	7	with	with	ADP
fsr-3714	325	8	passage	passage	NOUN
fsr-3714	325	9	of	of	ADP
fsr-3714	325	10	the	the	DET
fsr-3714	325	11	erisa	erisa	NOUN
fsr-3714	325	12	and	and	CCONJ
fsr-3714	325	13	the	the	DET
fsr-3714	325	14	tax	tax	NOUN
fsr-3714	325	15	reform	reform	PROPN
fsr-3714	325	16	act	act	NOUN
fsr-3714	325	17	of	of	ADP
fsr-3714	325	18	1986	1986	NUM
fsr-3714	325	19	which	which	PRON
fsr-3714	325	20	requires	require	VERB
fsr-3714	325	21	all	all	DET
fsr-3714	325	22	pension	pension	NOUN
fsr-3714	325	23	plans	plan	NOUN
fsr-3714	325	24	subject	subject	ADJ
fsr-3714	325	25	to	to	ADP
fsr-3714	325	26	erisa	erisa	NOUN
fsr-3714	325	27	to	to	PART
fsr-3714	325	28	vest	vest	VERB
fsr-3714	325	29	their	their	PRON
fsr-3714	325	30	employees	employee	NOUN
fsr-3714	325	31	according	accord	VERB
fsr-3714	325	32	to	to	ADP
fsr-3714	325	33	one	one	NUM
fsr-3714	325	34	of	of	ADP
fsr-3714	325	35	the	the	DET
fsr-3714	325	36	following	follow	VERB
fsr-3714	325	37	schedules	schedule	NOUN
fsr-3714	325	38	:	:	PUNCT
fsr-3714	325	39	1	1	X
fsr-3714	325	40	.	.	X
fsr-3714	325	41	cliff	cliff	NOUN
fsr-3714	325	42	vesting	vest	VERB
fsr-3714	325	43	:	:	PUNCT
fsr-3714	325	44	employees	employee	NOUN
fsr-3714	325	45	are	be	AUX
fsr-3714	325	46	fully	fully	ADV
fsr-3714	325	47	vested	vest	VERB
fsr-3714	325	48	after	after	ADP
fsr-3714	325	49	five	five	NUM
fsr-3714	325	50	years	year	NOUN
fsr-3714	325	51	of	of	ADP
fsr-3714	325	52	service	service	NOUN
fsr-3714	325	53	.	.	PUNCT
fsr-3714	326	1	2	2	X
fsr-3714	326	2	.	.	X
fsr-3714	326	3	graded	grade	VERB
fsr-3714	326	4	vesting	vest	VERB
fsr-3714	326	5	:	:	PUNCT
fsr-3714	326	6	employees	employee	NOUN
fsr-3714	326	7	are	be	AUX
fsr-3714	326	8	vested	vest	VERB
fsr-3714	326	9	20	20	NUM
fsr-3714	326	10	%	%	NOUN
fsr-3714	326	11	after	after	ADP
fsr-3714	326	12	3	3	NUM
fsr-3714	326	13	years	year	NOUN
fsr-3714	326	14	of	of	ADP
fsr-3714	326	15	service	service	NOUN
fsr-3714	326	16	and	and	CCONJ
fsr-3714	326	17	then	then	ADV
fsr-3714	326	18	increasing	increase	VERB
fsr-3714	326	19	at	at	ADP
fsr-3714	326	20	the	the	DET
fsr-3714	326	21	rate	rate	NOUN
fsr-3714	326	22	of	of	ADP
fsr-3714	326	23	20	20	NUM
fsr-3714	326	24	%	%	NOUN
fsr-3714	326	25	per	per	ADP
fsr-3714	326	26	year	year	NOUN
fsr-3714	326	27	to	to	PART
fsr-3714	326	28	become	become	VERB
fsr-3714	326	29	fully	fully	ADV
fsr-3714	326	30	vested	vest	VERB
fsr-3714	326	31	after	after	ADP
fsr-3714	326	32	seven	seven	NUM
fsr-3714	326	33	years	year	NOUN
fsr-3714	326	34	of	of	ADP
fsr-3714	326	35	service	service	NOUN
fsr-3714	326	36	.	.	PUNCT
fsr-3714	327	1	150	150	NUM
fsr-3714	327	2	financial	financial	ADJ
fsr-3714	327	3	services	service	NOUN
fsr-3714	327	4	review	review	NOUN
fsr-3714	327	5	,	,	PUNCT
fsr-3714	327	6	2(2	2(2	NUM
fsr-3714	327	7	)	)	PUNCT
fsr-3714	327	8	1993	1993	NUM
fsr-3714	327	9	even	even	ADV
fsr-3714	327	10	though	though	SCONJ
fsr-3714	327	11	there	there	PRON
fsr-3714	327	12	are	be	VERB
fsr-3714	327	13	mandated	mandate	VERB
fsr-3714	327	14	vesting	vest	VERB
fsr-3714	327	15	schedules	schedule	NOUN
fsr-3714	327	16	,	,	PUNCT
fsr-3714	327	17	this	this	PRON
fsr-3714	327	18	does	do	AUX
fsr-3714	327	19	not	not	PART
fsr-3714	327	20	mean	mean	VERB
fsr-3714	327	21	that	that	SCONJ
fsr-3714	327	22	all	all	DET
fsr-3714	327	23	employees	employee	NOUN
fsr-3714	327	24	are	be	AUX
fsr-3714	327	25	covered	cover	VERB
fsr-3714	327	26	by	by	ADP
fsr-3714	327	27	the	the	DET
fsr-3714	327	28	pension	pension	NOUN
fsr-3714	327	29	.	.	PUNCT
fsr-3714	328	1	the	the	DET
fsr-3714	328	2	employee	employee	NOUN
fsr-3714	328	3	must	must	AUX
fsr-3714	328	4	meet	meet	VERB
fsr-3714	328	5	certain	certain	ADJ
fsr-3714	328	6	criteria	criterion	NOUN
fsr-3714	328	7	before	before	ADP
fsr-3714	328	8	he	he	PRON
fsr-3714	328	9	/	/	PUNCT
fsr-3714	328	10	she	she	PRON
fsr-3714	328	11	is	be	AUX
fsr-3714	328	12	eligible	eligible	ADJ
fsr-3714	328	13	to	to	PART
fsr-3714	328	14	participate	participate	VERB
fsr-3714	328	15	in	in	ADP
fsr-3714	328	16	the	the	DET
fsr-3714	328	17	plan	plan	NOUN
fsr-3714	328	18	.	.	PUNCT
fsr-3714	329	1	irs	irs	PROPN
fsr-3714	329	2	rules	rule	NOUN
fsr-3714	329	3	allow	allow	VERB
fsr-3714	329	4	the	the	DET
fsr-3714	329	5	plan	plan	NOUN
fsr-3714	329	6	to	to	PART
fsr-3714	329	7	exclude	exclude	VERB
fsr-3714	329	8	new	new	ADJ
fsr-3714	329	9	employees	employee	NOUN
fsr-3714	329	10	under	under	ADP
fsr-3714	329	11	the	the	DET
fsr-3714	329	12	age	age	NOUN
fsr-3714	329	13	of	of	ADP
fsr-3714	329	14	25	25	NUM
fsr-3714	329	15	,	,	PUNCT
fsr-3714	329	16	with	with	ADP
fsr-3714	329	17	less	less	ADJ
fsr-3714	329	18	than	than	ADP
fsr-3714	329	19	one	one	NUM
fsr-3714	329	20	year	year	NOUN
fsr-3714	329	21	of	of	ADP
fsr-3714	329	22	service	service	NOUN
fsr-3714	329	23	,	,	PUNCT
fsr-3714	329	24	or	or	CCONJ
fsr-3714	329	25	with	with	ADP
fsr-3714	329	26	less	less	ADJ
fsr-3714	329	27	than	than	ADP
fsr-3714	329	28	5	5	NUM
fsr-3714	329	29	years	year	NOUN
fsr-3714	329	30	until	until	SCONJ
fsr-3714	329	31	normal	normal	ADJ
fsr-3714	329	32	retirement	retirement	NOUN
fsr-3714	329	33	age	age	NOUN
fsr-3714	329	34	defined	define	VERB
fsr-3714	329	35	in	in	ADP
fsr-3714	329	36	the	the	DET
fsr-3714	329	37	plan	plan	NOUN
fsr-3714	329	38	.	.	PUNCT
fsr-3714	330	1	plans	plan	NOUN
fsr-3714	330	2	may	may	AUX
fsr-3714	330	3	require	require	VERB
fsr-3714	330	4	that	that	SCONJ
fsr-3714	330	5	each	each	DET
fsr-3714	330	6	participant	participant	NOUN
fsr-3714	330	7	work	work	VERB
fsr-3714	330	8	a	a	DET
fsr-3714	330	9	certain	certain	ADJ
fsr-3714	330	10	number	number	NOUN
fsr-3714	330	11	of	of	ADP
fsr-3714	330	12	hours	hour	NOUN
fsr-3714	330	13	during	during	ADP
fsr-3714	330	14	the	the	DET
fsr-3714	330	15	plan	plan	NOUN
fsr-3714	330	16	year	year	NOUN
fsr-3714	330	17	,	,	PUNCT
fsr-3714	330	18	such	such	ADJ
fsr-3714	330	19	as	as	ADP
fsr-3714	330	20	1000	1000	NUM
fsr-3714	330	21	or	or	CCONJ
fsr-3714	330	22	2000	2000	NUM
fsr-3714	330	23	hours	hour	NOUN
fsr-3714	330	24	,	,	PUNCT
fsr-3714	330	25	in	in	ADP
fsr-3714	330	26	order	order	NOUN
fsr-3714	330	27	to	to	PART
fsr-3714	330	28	be	be	AUX
fsr-3714	330	29	eligible	eligible	ADJ
fsr-3714	330	30	.	.	PUNCT
fsr-3714	331	1	this	this	PRON
fsr-3714	331	2	may	may	AUX
fsr-3714	331	3	exclude	exclude	VERB
fsr-3714	331	4	many	many	ADJ
fsr-3714	331	5	part	part	NOUN
fsr-3714	331	6	time	time	NOUN
fsr-3714	331	7	employees	employee	NOUN
fsr-3714	331	8	from	from	ADP
fsr-3714	331	9	the	the	DET
fsr-3714	331	10	plan	plan	NOUN
fsr-3714	331	11	.	.	PUNCT
fsr-3714	332	1	provisions	provision	NOUN
fsr-3714	332	2	for	for	ADP
fsr-3714	332	3	handling	handle	VERB
fsr-3714	332	4	breaks	break	NOUN
fsr-3714	332	5	in	in	ADP
fsr-3714	332	6	service	service	NOUN
fsr-3714	332	7	are	be	AUX
fsr-3714	332	8	also	also	ADV
fsr-3714	332	9	included	include	VERB
fsr-3714	332	10	in	in	ADP
fsr-3714	332	11	plan	plan	NOUN
fsr-3714	332	12	specifications	specification	NOUN
fsr-3714	332	13	.	.	PUNCT
fsr-3714	333	1	therefore	therefore	ADV
fsr-3714	333	2	,	,	PUNCT
fsr-3714	333	3	an	an	DET
fsr-3714	333	4	employee	employee	NOUN
fsr-3714	333	5	is	be	AUX
fsr-3714	333	6	at	at	ADP
fsr-3714	333	7	risk	risk	NOUN
fsr-3714	333	8	of	of	ADP
fsr-3714	333	9	losing	lose	VERB
fsr-3714	333	10	covered	covered	ADJ
fsr-3714	333	11	status	status	NOUN
fsr-3714	333	12	for	for	ADP
fsr-3714	333	13	the	the	DET
fsr-3714	333	14	year	year	NOUN
fsr-3714	333	15	,	,	PUNCT
fsr-3714	333	16	due	due	ADJ
fsr-3714	333	17	for	for	ADP
fsr-3714	333	18	example	example	NOUN
fsr-3714	333	19	,	,	PUNCT
fsr-3714	333	20	to	to	ADP
fsr-3714	333	21	a	a	DET
fsr-3714	333	22	change	change	NOUN
fsr-3714	333	23	in	in	ADP
fsr-3714	333	24	the	the	DET
fsr-3714	333	25	number	number	NOUN
fsr-3714	333	26	of	of	ADP
fsr-3714	333	27	hours	hour	NOUN
fsr-3714	333	28	worked	work	VERB
fsr-3714	333	29	or	or	CCONJ
fsr-3714	333	30	to	to	ADP
fsr-3714	333	31	an	an	DET
fsr-3714	333	32	uncovered	uncovered	ADJ
fsr-3714	333	33	break	break	NOUN
fsr-3714	333	34	in	in	ADP
fsr-3714	333	35	service	service	NOUN
fsr-3714	333	36	.	.	PUNCT
fsr-3714	334	1	pension	pension	NOUN
fsr-3714	334	2	benefit	benefit	NOUN
fsr-3714	334	3	guaranty	guaranty	NOUN
fsr-3714	334	4	corporation	corporation	NOUN
fsr-3714	334	5	erisa	erisa	NOUN
fsr-3714	334	6	also	also	ADV
fsr-3714	334	7	created	create	VERB
fsr-3714	334	8	the	the	DET
fsr-3714	334	9	pension	pension	NOUN
fsr-3714	334	10	benefit	benefit	NOUN
fsr-3714	334	11	guaranty	guaranty	NOUN
fsr-3714	334	12	corporation	corporation	NOUN
fsr-3714	334	13	(	(	PUNCT
fsr-3714	334	14	pbgc	pbgc	PROPN
fsr-3714	334	15	)	)	PUNCT
fsr-3714	334	16	.	.	PUNCT
fsr-3714	335	1	the	the	DET
fsr-3714	335	2	pbgc	pbgc	PROPN
fsr-3714	335	3	is	be	AUX
fsr-3714	335	4	a	a	DET
fsr-3714	335	5	government	government	NOUN
fsr-3714	335	6	sponsored	sponsor	VERB
fsr-3714	335	7	insurance	insurance	NOUN
fsr-3714	335	8	plan	plan	NOUN
fsr-3714	335	9	designed	design	VERB
fsr-3714	335	10	along	along	ADP
fsr-3714	335	11	the	the	DET
fsr-3714	335	12	lines	line	NOUN
fsr-3714	335	13	of	of	ADP
fsr-3714	335	14	the	the	DET
fsr-3714	335	15	federal	federal	ADJ
fsr-3714	335	16	deposit	deposit	NOUN
fsr-3714	335	17	insurance	insurance	NOUN
fsr-3714	335	18	corporation	corporation	NOUN
fsr-3714	335	19	and	and	CCONJ
fsr-3714	335	20	operated	operate	VERB
fsr-3714	335	21	under	under	ADP
fsr-3714	335	22	the	the	DET
fsr-3714	335	23	u.s	u.s	PROPN
fsr-3714	335	24	.	.	PROPN
fsr-3714	335	25	department	department	PROPN
fsr-3714	335	26	of	of	ADP
fsr-3714	335	27	labor	labor	NOUN
fsr-3714	335	28	.	.	PUNCT
fsr-3714	336	1	it	it	PRON
fsr-3714	336	2	obtains	obtain	VERB
fsr-3714	336	3	its	its	PRON
fsr-3714	336	4	funds	fund	NOUN
fsr-3714	336	5	by	by	ADP
fsr-3714	336	6	assessing	assess	VERB
fsr-3714	336	7	plan	plan	NOUN
fsr-3714	336	8	sponsors	sponsor	VERB
fsr-3714	336	9	an	an	DET
fsr-3714	336	10	annual	annual	ADJ
fsr-3714	336	11	premium	premium	NOUN
fsr-3714	336	12	per	per	ADP
fsr-3714	336	13	covered	cover	VERB
fsr-3714	336	14	employee	employee	NOUN
fsr-3714	336	15	.	.	PUNCT
fsr-3714	337	1	the	the	DET
fsr-3714	337	2	current	current	ADJ
fsr-3714	337	3	premium	premium	NOUN
fsr-3714	337	4	assessed	assess	VERB
fsr-3714	337	5	by	by	ADP
fsr-3714	337	6	the	the	DET
fsr-3714	337	7	pbgc	pbgc	PROPN
fsr-3714	337	8	for	for	ADP
fsr-3714	337	9	single	single	ADJ
fsr-3714	337	10	employer	employer	NOUN
fsr-3714	337	11	plans	plan	NOUN
fsr-3714	337	12	is	be	AUX
fsr-3714	337	13	the	the	DET
fsr-3714	337	14	sum	sum	NOUN
fsr-3714	337	15	of	of	ADP
fsr-3714	337	16	a	a	DET
fsr-3714	337	17	flat	flat	ADJ
fsr-3714	337	18	premium	premium	NOUN
fsr-3714	337	19	of	of	ADP
fsr-3714	337	20	$	$	SYM
fsr-3714	337	21	19	19	NUM
fsr-3714	337	22	per	per	ADP
fsr-3714	337	23	employee	employee	NOUN
fsr-3714	337	24	plus	plus	CCONJ
fsr-3714	337	25	a	a	DET
fsr-3714	337	26	variable	variable	ADJ
fsr-3714	337	27	premium	premium	NOUN
fsr-3714	337	28	of	of	ADP
fsr-3714	337	29	$	$	SYM
fsr-3714	337	30	9	9	NUM
fsr-3714	337	31	per	per	ADP
fsr-3714	337	32	$	$	SYM
fsr-3714	337	33	1,000	1,000	NUM
fsr-3714	337	34	of	of	ADP
fsr-3714	337	35	underfunded	underfunded	ADJ
fsr-3714	337	36	vested	vested	ADJ
fsr-3714	337	37	liability	liability	NOUN
fsr-3714	337	38	(	(	PUNCT
fsr-3714	337	39	subject	subject	ADJ
fsr-3714	337	40	to	to	ADP
fsr-3714	337	41	a	a	DET
fsr-3714	337	42	cap	cap	NOUN
fsr-3714	337	43	of	of	ADP
fsr-3714	337	44	$	$	SYM
fsr-3714	337	45	53	53	NUM
fsr-3714	337	46	per	per	ADP
fsr-3714	337	47	participant	participant	NOUN
fsr-3714	337	48	)	)	PUNCT
fsr-3714	337	49	.	.	PUNCT
fsr-3714	338	1	funding	funding	NOUN
fsr-3714	338	2	status	status	NOUN
fsr-3714	338	3	is	be	AUX
fsr-3714	338	4	determined	determine	VERB
fsr-3714	338	5	as	as	ADP
fsr-3714	338	6	the	the	DET
fsr-3714	338	7	ratio	ratio	NOUN
fsr-3714	338	8	of	of	ADP
fsr-3714	338	9	pension	pension	NOUN
fsr-3714	338	10	plan	plan	NOUN
fsr-3714	338	11	assets	asset	NOUN
fsr-3714	338	12	to	to	ADP
fsr-3714	338	13	accrued	accrue	VERB
fsr-3714	338	14	benefits	benefit	NOUN
fsr-3714	338	15	,	,	PUNCT
fsr-3714	338	16	both	both	CCONJ
fsr-3714	338	17	those	those	PRON
fsr-3714	338	18	vested	vest	VERB
fsr-3714	338	19	and	and	CCONJ
fsr-3714	338	20	those	those	PRON
fsr-3714	338	21	earned	earn	VERB
fsr-3714	338	22	but	but	CCONJ
fsr-3714	338	23	not	not	PART
fsr-3714	338	24	vested	vest	VERB
fsr-3714	338	25	.	.	PUNCT
fsr-3714	339	1	the	the	DET
fsr-3714	339	2	pbgc	pbgc	PROPN
fsr-3714	339	3	acts	act	VERB
fsr-3714	339	4	as	as	ADP
fsr-3714	339	5	an	an	DET
fsr-3714	339	6	insurer	insurer	NOUN
fsr-3714	339	7	as	as	ADV
fsr-3714	339	8	long	long	ADV
fsr-3714	339	9	as	as	SCONJ
fsr-3714	339	10	the	the	DET
fsr-3714	339	11	firm	firm	NOUN
fsr-3714	339	12	remains	remain	VERB
fsr-3714	339	13	financially	financially	ADV
fsr-3714	339	14	viable	viable	ADJ
fsr-3714	339	15	and	and	CCONJ
fsr-3714	339	16	maintains	maintain	VERB
fsr-3714	339	17	minimum	minimum	ADJ
fsr-3714	339	18	contributions	contribution	NOUN
fsr-3714	339	19	to	to	ADP
fsr-3714	339	20	its	its	PRON
fsr-3714	339	21	pension	pension	NOUN
fsr-3714	339	22	plan	plan	NOUN
fsr-3714	339	23	.	.	PUNCT
fsr-3714	340	1	the	the	DET
fsr-3714	340	2	actual	actual	ADJ
fsr-3714	340	3	behavior	behavior	NOUN
fsr-3714	340	4	of	of	ADP
fsr-3714	340	5	the	the	DET
fsr-3714	340	6	pbgc	pbgc	PROPN
fsr-3714	340	7	is	be	AUX
fsr-3714	340	8	more	more	ADV
fsr-3714	340	9	like	like	ADP
fsr-3714	340	10	deposit	deposit	NOUN
fsr-3714	340	11	insurance	insurance	NOUN
fsr-3714	340	12	.	.	PUNCT
fsr-3714	341	1	as	as	SCONJ
fsr-3714	341	2	more	more	ADJ
fsr-3714	341	3	firms	firm	NOUN
fsr-3714	341	4	’	'	PUNCT
fsr-3714	341	5	underfunded	underfunded	ADJ
fsr-3714	341	6	plans	plan	NOUN
fsr-3714	341	7	are	be	AUX
fsr-3714	341	8	taken	take	VERB
fsr-3714	341	9	over	over	ADP
fsr-3714	341	10	by	by	ADP
fsr-3714	341	11	the	the	DET
fsr-3714	341	12	pbgc	pbgc	PROPN
fsr-3714	341	13	,	,	PUNCT
fsr-3714	341	14	it	it	PRON
fsr-3714	341	15	must	must	AUX
fsr-3714	341	16	raise	raise	VERB
fsr-3714	341	17	premiums	premium	NOUN
fsr-3714	341	18	,	,	PUNCT
fsr-3714	341	19	which	which	PRON
fsr-3714	341	20	started	start	VERB
fsr-3714	341	21	at	at	ADP
fsr-3714	341	22	only	only	ADV
fsr-3714	341	23	$	$	SYM
fsr-3714	341	24	1	1	NUM
fsr-3714	341	25	per	per	ADP
fsr-3714	341	26	employee	employee	NOUN
fsr-3714	341	27	when	when	SCONJ
fsr-3714	341	28	erisa	erisa	NOUN
fsr-3714	341	29	was	be	AUX
fsr-3714	341	30	first	first	ADV
fsr-3714	341	31	passed	pass	VERB
fsr-3714	341	32	.	.	PUNCT
fsr-3714	342	1	according	accord	VERB
fsr-3714	342	2	to	to	ADP
fsr-3714	342	3	lockhart	lockhart	PROPN
fsr-3714	342	4	(	(	PUNCT
fsr-3714	342	5	1992	1992	NUM
fsr-3714	342	6	)	)	PUNCT
fsr-3714	342	7	the	the	DET
fsr-3714	342	8	pbgc	pbgc	PROPN
fsr-3714	342	9	’s	’s	PART
fsr-3714	342	10	premium	premium	NOUN
fsr-3714	342	11	receipts	receipt	NOUN
fsr-3714	342	12	are	be	AUX
fsr-3714	342	13	currently	currently	ADV
fsr-3714	342	14	sufficient	sufficient	ADJ
fsr-3714	342	15	to	to	PART
fsr-3714	342	16	pay	pay	VERB
fsr-3714	342	17	the	the	DET
fsr-3714	342	18	benefits	benefit	NOUN
fsr-3714	342	19	received	receive	VERB
fsr-3714	342	20	by	by	ADP
fsr-3714	342	21	retirees	retiree	NOUN
fsr-3714	342	22	of	of	ADP
fsr-3714	342	23	the	the	DET
fsr-3714	342	24	1650	1650	NUM
fsr-3714	342	25	plans	plan	NOUN
fsr-3714	342	26	the	the	DET
fsr-3714	342	27	pbgc	pbgc	PROPN
fsr-3714	342	28	currently	currently	ADV
fsr-3714	342	29	administers	administer	VERB
fsr-3714	342	30	.	.	PUNCT
fsr-3714	343	1	however	however	ADV
fsr-3714	343	2	,	,	PUNCT
fsr-3714	343	3	if	if	SCONJ
fsr-3714	343	4	there	there	PRON
fsr-3714	343	5	were	be	VERB
fsr-3714	343	6	an	an	DET
fsr-3714	343	7	increase	increase	NOUN
fsr-3714	343	8	in	in	ADP
fsr-3714	343	9	the	the	DET
fsr-3714	343	10	number	number	NOUN
fsr-3714	343	11	of	of	ADP
fsr-3714	343	12	plans	plan	NOUN
fsr-3714	343	13	taken	take	VERB
fsr-3714	343	14	over	over	ADP
fsr-3714	343	15	by	by	ADP
fsr-3714	343	16	the	the	DET
fsr-3714	343	17	pbgc	pbgc	PROPN
fsr-3714	343	18	combined	combine	VERB
fsr-3714	343	19	with	with	ADP
fsr-3714	343	20	an	an	DET
fsr-3714	343	21	increasing	increase	VERB
fsr-3714	343	22	number	number	NOUN
fsr-3714	343	23	of	of	ADP
fsr-3714	343	24	retirees	retiree	NOUN
fsr-3714	343	25	,	,	PUNCT
fsr-3714	343	26	its	its	PRON
fsr-3714	343	27	cash	cash	NOUN
fsr-3714	343	28	flow	flow	NOUN
fsr-3714	343	29	would	would	AUX
fsr-3714	343	30	become	become	VERB
fsr-3714	343	31	negative	negative	ADJ
fsr-3714	343	32	in	in	ADP
fsr-3714	343	33	a	a	DET
fsr-3714	343	34	very	very	ADV
fsr-3714	343	35	short	short	ADJ
fsr-3714	343	36	period	period	NOUN
fsr-3714	343	37	of	of	ADP
fsr-3714	343	38	time	time	NOUN
fsr-3714	343	39	.	.	PUNCT
fsr-3714	344	1	the	the	DET
fsr-3714	344	2	existence	existence	NOUN
fsr-3714	344	3	of	of	ADP
fsr-3714	344	4	the	the	DET
fsr-3714	344	5	pbgc	pbgc	PROPN
fsr-3714	344	6	does	do	AUX
fsr-3714	344	7	not	not	PART
fsr-3714	344	8	eliminate	eliminate	VERB
fsr-3714	344	9	all	all	PRON
fsr-3714	344	10	of	of	ADP
fsr-3714	344	11	the	the	DET
fsr-3714	344	12	default	default	NOUN
fsr-3714	344	13	risk	risk	NOUN
fsr-3714	344	14	of	of	ADP
fsr-3714	344	15	the	the	DET
fsr-3714	344	16	plan	plan	NOUN
fsr-3714	344	17	participants	participant	NOUN
fsr-3714	344	18	.	.	PUNCT
fsr-3714	345	1	in	in	ADP
fsr-3714	345	2	order	order	NOUN
fsr-3714	345	3	to	to	PART
fsr-3714	345	4	protect	protect	VERB
fsr-3714	345	5	itself	itself	PRON
fsr-3714	345	6	,	,	PUNCT
fsr-3714	345	7	the	the	DET
fsr-3714	345	8	pbgc	pbgc	PROPN
fsr-3714	345	9	has	have	VERB
fsr-3714	345	10	authority	authority	NOUN
fsr-3714	345	11	to	to	PART
fsr-3714	345	12	terminate	terminate	VERB
fsr-3714	345	13	a	a	DET
fsr-3714	345	14	defined	define	VERB
fsr-3714	345	15	benefit	benefit	NOUN
fsr-3714	345	16	plan	plan	NOUN
fsr-3714	345	17	in	in	ADP
fsr-3714	345	18	the	the	DET
fsr-3714	345	19	event	event	NOUN
fsr-3714	345	20	the	the	DET
fsr-3714	345	21	sponsor	sponsor	NOUN
fsr-3714	345	22	is	be	AUX
fsr-3714	345	23	deemed	deem	VERB
fsr-3714	345	24	to	to	PART
fsr-3714	345	25	be	be	AUX
fsr-3714	345	26	financially	financially	ADV
fsr-3714	345	27	unsound	unsound	ADJ
fsr-3714	345	28	,	,	PUNCT
fsr-3714	345	29	thereby	thereby	ADV
fsr-3714	345	30	limiting	limit	VERB
fsr-3714	345	31	the	the	DET
fsr-3714	345	32	accumulation	accumulation	NOUN
fsr-3714	345	33	of	of	ADP
fsr-3714	345	34	further	further	ADJ
fsr-3714	345	35	benefit	benefit	NOUN
fsr-3714	345	36	liability	liability	NOUN
fsr-3714	345	37	.	.	PUNCT
fsr-3714	346	1	in	in	ADP
fsr-3714	346	2	such	such	DET
fsr-3714	346	3	a	a	DET
fsr-3714	346	4	termination	termination	NOUN
fsr-3714	346	5	the	the	DET
fsr-3714	346	6	pensioner	pensioner	NOUN
fsr-3714	346	7	should	should	AUX
fsr-3714	346	8	be	be	AUX
fsr-3714	346	9	aware	aware	ADJ
fsr-3714	346	10	that	that	SCONJ
fsr-3714	346	11	the	the	DET
fsr-3714	346	12	pbgc	pbgc	PROPN
fsr-3714	346	13	does	do	AUX
fsr-3714	346	14	not	not	PART
fsr-3714	346	15	insure	insure	VERB
fsr-3714	346	16	or	or	CCONJ
fsr-3714	346	17	guarantee	guarantee	VERB
fsr-3714	346	18	all	all	DET
fsr-3714	346	19	benefits	benefit	NOUN
fsr-3714	346	20	in	in	ADP
fsr-3714	346	21	a	a	DET
fsr-3714	346	22	covered	covered	ADJ
fsr-3714	346	23	plan	plan	NOUN
fsr-3714	346	24	.	.	PUNCT
fsr-3714	347	1	it	it	PRON
fsr-3714	347	2	covers	cover	VERB
fsr-3714	347	3	basic	basic	ADJ
fsr-3714	347	4	benefits	benefit	NOUN
fsr-3714	347	5	only	only	ADV
fsr-3714	347	6	.	.	PUNCT
fsr-3714	348	1	therefore	therefore	ADV
fsr-3714	348	2	upon	upon	SCONJ
fsr-3714	348	3	termination	termination	NOUN
fsr-3714	348	4	of	of	ADP
fsr-3714	348	5	a	a	DET
fsr-3714	348	6	plan	plan	NOUN
fsr-3714	348	7	,	,	PUNCT
fsr-3714	348	8	the	the	DET
fsr-3714	348	9	pbgc	pbgc	PROPN
fsr-3714	348	10	takes	take	VERB
fsr-3714	348	11	over	over	ADP
fsr-3714	348	12	administration	administration	NOUN
fsr-3714	348	13	of	of	ADP
fsr-3714	348	14	the	the	DET
fsr-3714	348	15	plan	plan	NOUN
fsr-3714	348	16	and	and	CCONJ
fsr-3714	348	17	makes	make	VERB
fsr-3714	348	18	pension	pension	NOUN
fsr-3714	348	19	payments	payment	NOUN
fsr-3714	348	20	in	in	ADP
fsr-3714	348	21	accordance	accordance	NOUN
fsr-3714	348	22	with	with	ADP
fsr-3714	348	23	the	the	DET
fsr-3714	348	24	terminated	terminate	VERB
fsr-3714	348	25	plan	plan	NOUN
fsr-3714	348	26	’s	’s	PART
fsr-3714	348	27	agreement	agreement	NOUN
fsr-3714	348	28	.	.	PUNCT
fsr-3714	349	1	however	however	ADV
fsr-3714	349	2	,	,	PUNCT
fsr-3714	349	3	these	these	DET
fsr-3714	349	4	payments	payment	NOUN
fsr-3714	349	5	are	be	AUX
fsr-3714	349	6	limited	limit	VERB
fsr-3714	349	7	to	to	ADP
fsr-3714	349	8	a	a	DET
fsr-3714	349	9	maximum	maximum	ADV
fsr-3714	349	10	guaranteed	guarantee	VERB
fsr-3714	349	11	monthly	monthly	ADJ
fsr-3714	349	12	benefit	benefit	NOUN
fsr-3714	349	13	which	which	PRON
fsr-3714	349	14	is	be	AUX
fsr-3714	349	15	adjusted	adjust	VERB
fsr-3714	349	16	annually	annually	ADV
fsr-3714	349	17	with	with	ADP
fsr-3714	349	18	inflation	inflation	NOUN
fsr-3714	349	19	.	.	PUNCT
fsr-3714	349	20	”	"	PUNCT
fsr-3714	350	1	for	for	ADP
fsr-3714	350	2	plans	plan	NOUN
fsr-3714	350	3	which	which	PRON
fsr-3714	350	4	provide	provide	VERB
fsr-3714	350	5	employees	employee	NOUN
fsr-3714	350	6	with	with	ADP
fsr-3714	350	7	cost	cost	NOUN
fsr-3714	350	8	of	of	ADP
fsr-3714	350	9	living	live	VERB
fsr-3714	350	10	adjustment	adjustment	NOUN
fsr-3714	350	11	(	(	PUNCT
fsr-3714	350	12	cola	cola	NOUN
fsr-3714	350	13	)	)	PUNCT
fsr-3714	350	14	clauses	clause	NOUN
fsr-3714	350	15	and	and	CCONJ
fsr-3714	350	16	with	with	ADP
fsr-3714	350	17	insurance	insurance	NOUN
fsr-3714	350	18	benefits	benefit	NOUN
fsr-3714	350	19	,	,	PUNCT
fsr-3714	350	20	there	there	PRON
fsr-3714	350	21	is	be	VERB
fsr-3714	350	22	even	even	ADV
fsr-3714	350	23	more	more	ADJ
fsr-3714	350	24	risk	risk	NOUN
fsr-3714	350	25	of	of	ADP
fsr-3714	350	26	loss	loss	NOUN
fsr-3714	350	27	due	due	ADP
fsr-3714	350	28	to	to	ADP
fsr-3714	350	29	the	the	DET
fsr-3714	350	30	lack	lack	NOUN
fsr-3714	350	31	of	of	ADP
fsr-3714	350	32	pbgc	pbgc	PROPN
fsr-3714	350	33	coverage	coverage	NOUN
fsr-3714	350	34	of	of	ADP
fsr-3714	350	35	these	these	DET
fsr-3714	350	36	benefits	benefit	NOUN
fsr-3714	350	37	.	.	PUNCT
fsr-3714	351	1	the	the	DET
fsr-3714	351	2	risks	risk	NOUN
fsr-3714	351	3	of	of	ADP
fsr-3714	351	4	pension	pension	NOUN
fsr-3714	351	5	plans	plan	VERB
fsr-3714	351	6	151	151	NUM
fsr-3714	351	7	current	current	ADJ
fsr-3714	351	8	risks	risk	NOUN
fsr-3714	351	9	to	to	ADP
fsr-3714	351	10	the	the	DET
fsr-3714	351	11	pbgc	pbgc	PROPN
fsr-3714	352	1	the	the	DET
fsr-3714	352	2	pension	pension	NOUN
fsr-3714	352	3	funding	funding	NOUN
fsr-3714	352	4	problems	problem	NOUN
fsr-3714	352	5	associated	associate	VERB
fsr-3714	352	6	with	with	ADP
fsr-3714	352	7	the	the	DET
fsr-3714	352	8	bankruptcy	bankruptcy	NOUN
fsr-3714	352	9	of	of	ADP
fsr-3714	352	10	ltv	ltv	PROPN
fsr-3714	352	11	and	and	CCONJ
fsr-3714	352	12	other	other	ADJ
fsr-3714	352	13	plan	plan	NOUN
fsr-3714	352	14	sponsors	sponsor	NOUN
fsr-3714	352	15	are	be	AUX
fsr-3714	352	16	illustrative	illustrative	ADJ
fsr-3714	352	17	of	of	ADP
fsr-3714	352	18	potential	potential	ADJ
fsr-3714	352	19	liability	liability	NOUN
fsr-3714	352	20	of	of	ADP
fsr-3714	352	21	the	the	DET
fsr-3714	352	22	pbgc	pbgc	PROPN
fsr-3714	352	23	for	for	ADP
fsr-3714	352	24	coverage	coverage	NOUN
fsr-3714	352	25	of	of	ADP
fsr-3714	352	26	underfunded	underfunded	ADJ
fsr-3714	352	27	pension	pension	NOUN
fsr-3714	352	28	plans	plan	NOUN
fsr-3714	352	29	which	which	PRON
fsr-3714	352	30	it	it	PRON
fsr-3714	352	31	insures	insure	VERB
fsr-3714	352	32	.	.	PUNCT
fsr-3714	353	1	according	accord	VERB
fsr-3714	353	2	to	to	ADP
fsr-3714	353	3	lockhart	lockhart	PROPN
fsr-3714	353	4	(	(	PUNCT
fsr-3714	353	5	1991	1991	NUM
fsr-3714	353	6	)	)	PUNCT
fsr-3714	353	7	of	of	ADP
fsr-3714	353	8	the	the	DET
fsr-3714	353	9	total	total	ADJ
fsr-3714	353	10	underfunding	underfunding	NOUN
fsr-3714	353	11	of	of	ADP
fsr-3714	353	12	$	$	SYM
fsr-3714	353	13	40	40	NUM
fsr-3714	353	14	billion	billion	NUM
fsr-3714	353	15	in	in	ADP
fsr-3714	353	16	defined	define	VERB
fsr-3714	353	17	benefit	benefit	NOUN
fsr-3714	353	18	plans	plan	NOUN
fsr-3714	353	19	,	,	PUNCT
fsr-3714	353	20	$	$	SYM
fsr-3714	353	21	13	13	NUM
fsr-3714	353	22	billion	billion	NUM
fsr-3714	353	23	is	be	AUX
fsr-3714	353	24	associated	associate	VERB
fsr-3714	353	25	with	with	ADP
fsr-3714	353	26	financially	financially	ADV
fsr-3714	353	27	troubled	troubled	ADJ
fsr-3714	353	28	firms	firm	NOUN
fsr-3714	353	29	which	which	PRON
fsr-3714	353	30	present	present	VERB
fsr-3714	353	31	a	a	DET
fsr-3714	353	32	serious	serious	ADJ
fsr-3714	353	33	risk	risk	NOUN
fsr-3714	353	34	to	to	ADP
fsr-3714	353	35	the	the	DET
fsr-3714	353	36	pbgc	pbgc	PROPN
fsr-3714	353	37	.	.	PUNCT
fsr-3714	354	1	this	this	PRON
fsr-3714	354	2	represents	represent	VERB
fsr-3714	354	3	an	an	DET
fsr-3714	354	4	increase	increase	NOUN
fsr-3714	354	5	of	of	ADP
fsr-3714	354	6	75	75	NUM
fsr-3714	354	7	%	%	NOUN
fsr-3714	354	8	over	over	ADP
fsr-3714	354	9	the	the	DET
fsr-3714	354	10	previous	previous	ADJ
fsr-3714	354	11	period	period	NOUN
fsr-3714	354	12	.	.	PUNCT
fsr-3714	355	1	estimates	estimate	NOUN
fsr-3714	355	2	for	for	ADP
fsr-3714	355	3	1992	1992	NUM
fsr-3714	355	4	are	be	AUX
fsr-3714	355	5	that	that	SCONJ
fsr-3714	355	6	the	the	DET
fsr-3714	355	7	level	level	NOUN
fsr-3714	355	8	of	of	ADP
fsr-3714	355	9	underfunded	underfunded	ADJ
fsr-3714	355	10	liabilities	liability	NOUN
fsr-3714	355	11	will	will	AUX
fsr-3714	355	12	be	be	AUX
fsr-3714	355	13	approximately	approximately	ADV
fsr-3714	355	14	$	$	SYM
fsr-3714	355	15	43	43	NUM
fsr-3714	355	16	billion	billion	NUM
fsr-3714	355	17	according	accord	VERB
fsr-3714	355	18	to	to	ADP
fsr-3714	355	19	estimates	estimate	NOUN
fsr-3714	355	20	by	by	ADP
fsr-3714	355	21	the	the	DET
fsr-3714	355	22	office	office	NOUN
fsr-3714	355	23	of	of	ADP
fsr-3714	355	24	management	management	NOUN
fsr-3714	355	25	and	and	CCONJ
fsr-3714	355	26	budget	budget	NOUN
fsr-3714	355	27	found	find	VERB
fsr-3714	355	28	in	in	ADP
fsr-3714	355	29	abken	abken	PROPN
fsr-3714	355	30	(	(	PUNCT
fsr-3714	355	31	1992	1992	NUM
fsr-3714	355	32	)	)	PUNCT
fsr-3714	355	33	.	.	PUNCT
fsr-3714	356	1	the	the	DET
fsr-3714	356	2	50	50	NUM
fsr-3714	356	3	top	top	ADJ
fsr-3714	356	4	companies	company	NOUN
fsr-3714	356	5	with	with	ADP
fsr-3714	356	6	the	the	DET
fsr-3714	356	7	largest	large	ADJ
fsr-3714	356	8	underfunded	underfunded	ADJ
fsr-3714	356	9	pension	pension	NOUN
fsr-3714	356	10	liabilities	liability	NOUN
fsr-3714	356	11	as	as	ADP
fsr-3714	356	12	of	of	ADP
fsr-3714	356	13	the	the	DET
fsr-3714	356	14	end	end	NOUN
fsr-3714	356	15	of	of	ADP
fsr-3714	356	16	1991	1991	NUM
fsr-3714	356	17	are	be	AUX
fsr-3714	356	18	shown	show	VERB
fsr-3714	356	19	in	in	ADP
fsr-3714	356	20	exhibit	exhibit	NOUN
fsr-3714	356	21	1	1	NUM
fsr-3714	356	22	.	.	PUNCT
fsr-3714	357	1	as	as	SCONJ
fsr-3714	357	2	you	you	PRON
fsr-3714	357	3	can	can	AUX
fsr-3714	357	4	see	see	VERB
fsr-3714	357	5	from	from	ADP
fsr-3714	357	6	exhibit	exhibit	NOUN
fsr-3714	357	7	1	1	NUM
fsr-3714	357	8	the	the	DET
fsr-3714	357	9	underfunded	underfunded	ADJ
fsr-3714	357	10	liability	liability	NOUN
fsr-3714	357	11	of	of	ADP
fsr-3714	357	12	these	these	DET
fsr-3714	357	13	fifty	fifty	NUM
fsr-3714	357	14	compa	compa	NOUN
fsr-3714	357	15	nies	ny	NOUN
fsr-3714	357	16	exceeded	exceed	VERB
fsr-3714	357	17	$	$	SYM
fsr-3714	357	18	29.4	29.4	NUM
fsr-3714	357	19	billion	billion	NUM
fsr-3714	357	20	and	and	CCONJ
fsr-3714	357	21	the	the	DET
fsr-3714	357	22	average	average	ADJ
fsr-3714	357	23	funding	funding	NOUN
fsr-3714	357	24	ratio	ratio	NOUN
fsr-3714	357	25	was	be	AUX
fsr-3714	357	26	71	71	NUM
fsr-3714	357	27	%	%	NOUN
fsr-3714	357	28	.	.	PUNCT
fsr-3714	358	1	if	if	SCONJ
fsr-3714	358	2	just	just	ADV
fsr-3714	358	3	the	the	DET
fsr-3714	358	4	guaranteed	guarantee	VERB
fsr-3714	358	5	benefits	benefit	NOUN
fsr-3714	358	6	were	be	AUX
fsr-3714	358	7	considered	consider	VERB
fsr-3714	358	8	,	,	PUNCT
fsr-3714	358	9	the	the	DET
fsr-3714	358	10	amount	amount	NOUN
fsr-3714	358	11	of	of	ADP
fsr-3714	358	12	underfunding	underfunding	NOUN
fsr-3714	358	13	was	be	AUX
fsr-3714	358	14	“	"	PUNCT
fsr-3714	358	15	only	only	ADV
fsr-3714	358	16	”	"	PUNCT
fsr-3714	358	17	$	$	SYM
fsr-3714	358	18	24.2	24.2	NUM
fsr-3714	358	19	billion	billion	NUM
fsr-3714	358	20	.	.	PUNCT
fsr-3714	359	1	‘	'	PUNCT
fsr-3714	359	2	*	*	PUNCT
fsr-3714	359	3	the	the	DET
fsr-3714	359	4	future	future	NOUN
fsr-3714	359	5	of	of	ADP
fsr-3714	359	6	the	the	DET
fsr-3714	359	7	pbgc	pbgc	PROPN
fsr-3714	359	8	according	accord	VERB
fsr-3714	359	9	to	to	ADP
fsr-3714	359	10	abken	abken	PROPN
fsr-3714	359	11	(	(	PUNCT
fsr-3714	359	12	1992	1992	NUM
fsr-3714	359	13	)	)	PUNCT
fsr-3714	359	14	the	the	DET
fsr-3714	359	15	problems	problem	NOUN
fsr-3714	359	16	with	with	ADP
fsr-3714	359	17	pension	pension	NOUN
fsr-3714	359	18	guarantees	guarantee	NOUN
fsr-3714	359	19	may	may	AUX
fsr-3714	359	20	seem	seem	VERB
fsr-3714	359	21	like	like	ADP
fsr-3714	359	22	a	a	DET
fsr-3714	359	23	repeat	repeat	NOUN
fsr-3714	359	24	of	of	ADP
fsr-3714	359	25	the	the	DET
fsr-3714	359	26	recently	recently	ADV
fsr-3714	359	27	experienced	experience	VERB
fsr-3714	359	28	deposit	deposit	NOUN
fsr-3714	359	29	insurance	insurance	NOUN
fsr-3714	359	30	difficulties	difficulty	NOUN
fsr-3714	359	31	.	.	PUNCT
fsr-3714	360	1	however	however	ADV
fsr-3714	360	2	,	,	PUNCT
fsr-3714	360	3	the	the	DET
fsr-3714	360	4	problems	problem	NOUN
fsr-3714	360	5	with	with	ADP
fsr-3714	360	6	the	the	DET
fsr-3714	360	7	pbgc	pbgc	PROPN
fsr-3714	360	8	are	be	AUX
fsr-3714	360	9	not	not	PART
fsr-3714	360	10	new	new	ADJ
fsr-3714	360	11	as	as	SCONJ
fsr-3714	360	12	the	the	DET
fsr-3714	360	13	net	net	NOUN
fsr-3714	360	14	-	-	PUNCT
fsr-3714	360	15	worth	worth	ADJ
fsr-3714	360	16	deficits	deficit	NOUN
fsr-3714	360	17	have	have	AUX
fsr-3714	360	18	persisted	persist	VERB
fsr-3714	360	19	since	since	SCONJ
fsr-3714	360	20	its	its	PRON
fsr-3714	360	21	creation	creation	NOUN
fsr-3714	360	22	.	.	PUNCT
fsr-3714	361	1	in	in	ADP
fsr-3714	361	2	fact	fact	NOUN
fsr-3714	361	3	many	many	ADJ
fsr-3714	361	4	of	of	ADP
fsr-3714	361	5	the	the	DET
fsr-3714	361	6	top	top	ADJ
fsr-3714	361	7	50	50	NUM
fsr-3714	361	8	underfunded	underfunded	ADJ
fsr-3714	361	9	companies	company	NOUN
fsr-3714	361	10	in	in	ADP
fsr-3714	361	11	exhibit	exhibit	NOUN
fsr-3714	361	12	1	1	NUM
fsr-3714	361	13	have	have	AUX
fsr-3714	361	14	been	be	AUX
fsr-3714	361	15	on	on	ADP
fsr-3714	361	16	the	the	DET
fsr-3714	361	17	list	list	NOUN
fsr-3714	361	18	for	for	ADP
fsr-3714	361	19	decades	decade	NOUN
fsr-3714	361	20	.	.	PUNCT
fsr-3714	362	1	the	the	DET
fsr-3714	362	2	major	major	ADJ
fsr-3714	362	3	issue	issue	NOUN
fsr-3714	362	4	is	be	AUX
fsr-3714	362	5	whether	whether	SCONJ
fsr-3714	362	6	or	or	CCONJ
fsr-3714	362	7	not	not	PART
fsr-3714	362	8	we	we	PRON
fsr-3714	362	9	have	have	AUX
fsr-3714	362	10	learned	learn	VERB
fsr-3714	362	11	from	from	ADP
fsr-3714	362	12	the	the	DET
fsr-3714	362	13	deposit	deposit	NOUN
fsr-3714	362	14	insurance	insurance	NOUN
fsr-3714	362	15	problems	problem	NOUN
fsr-3714	362	16	and	and	CCONJ
fsr-3714	362	17	can	can	AUX
fsr-3714	362	18	apply	apply	VERB
fsr-3714	362	19	what	what	PRON
fsr-3714	362	20	we	we	PRON
fsr-3714	362	21	have	have	AUX
fsr-3714	362	22	learned	learn	VERB
fsr-3714	362	23	to	to	ADP
fsr-3714	362	24	the	the	DET
fsr-3714	362	25	pension	pension	NOUN
fsr-3714	362	26	insurance	insurance	NOUN
fsr-3714	362	27	problem	problem	NOUN
fsr-3714	362	28	before	before	SCONJ
fsr-3714	362	29	it	it	PRON
fsr-3714	362	30	becomes	become	VERB
fsr-3714	362	31	a	a	DET
fsr-3714	362	32	taxpayer	taxpayer	NOUN
fsr-3714	362	33	’s	’s	PART
fsr-3714	362	34	nightmare	nightmare	NOUN
fsr-3714	362	35	.	.	PUNCT
fsr-3714	363	1	there	there	PRON
fsr-3714	363	2	are	be	VERB
fsr-3714	363	3	a	a	DET
fsr-3714	363	4	few	few	ADJ
fsr-3714	363	5	particular	particular	ADJ
fsr-3714	363	6	issues	issue	NOUN
fsr-3714	363	7	currently	currently	ADV
fsr-3714	363	8	facing	face	VERB
fsr-3714	363	9	the	the	DET
fsr-3714	363	10	pbgc	pbgc	PRON
fsr-3714	363	11	which	which	PRON
fsr-3714	363	12	will	will	AUX
fsr-3714	363	13	affect	affect	VERB
fsr-3714	363	14	the	the	DET
fsr-3714	363	15	riskiness	riskiness	NOUN
fsr-3714	363	16	of	of	ADP
fsr-3714	363	17	the	the	DET
fsr-3714	363	18	guarantee	guarantee	NOUN
fsr-3714	363	19	provided	provide	VERB
fsr-3714	363	20	to	to	PART
fsr-3714	363	21	covered	cover	VERB
fsr-3714	363	22	pensions	pension	NOUN
fsr-3714	363	23	.	.	PUNCT
fsr-3714	364	1	one	one	NUM
fsr-3714	364	2	of	of	ADP
fsr-3714	364	3	these	these	DET
fsr-3714	364	4	issues	issue	NOUN
fsr-3714	364	5	is	be	AUX
fsr-3714	364	6	the	the	DET
fsr-3714	364	7	contribution	contribution	NOUN
fsr-3714	364	8	of	of	ADP
fsr-3714	364	9	non	non	ADJ
fsr-3714	364	10	-	-	ADJ
fsr-3714	364	11	cash	cash	ADJ
fsr-3714	364	12	assets	asset	NOUN
fsr-3714	364	13	(	(	PUNCT
fsr-3714	364	14	except	except	SCONJ
fsr-3714	364	15	for	for	ADP
fsr-3714	364	16	employer	employer	NOUN
fsr-3714	364	17	stock	stock	NOUN
fsr-3714	364	18	and	and	CCONJ
fsr-3714	364	19	diversified	diversify	VERB
fsr-3714	364	20	real	real	ADJ
fsr-3714	364	21	estate	estate	NOUN
fsr-3714	364	22	holdings	holding	NOUN
fsr-3714	364	23	)	)	PUNCT
fsr-3714	364	24	unless	unless	SCONJ
fsr-3714	364	25	a	a	DET
fsr-3714	364	26	specific	specific	ADJ
fsr-3714	364	27	exemption	exemption	NOUN
fsr-3714	364	28	is	be	AUX
fsr-3714	364	29	approved	approve	VERB
fsr-3714	364	30	.	.	PUNCT
fsr-3714	365	1	chemoff(l992b	chemoff(l992b	NOUN
fsr-3714	365	2	)	)	PUNCT
fsr-3714	365	3	points	point	VERB
fsr-3714	365	4	out	out	ADP
fsr-3714	365	5	that	that	SCONJ
fsr-3714	365	6	under	under	ADP
fsr-3714	365	7	erisa	erisa	NOUN
fsr-3714	365	8	the	the	DET
fsr-3714	365	9	reason	reason	NOUN
fsr-3714	365	10	that	that	PRON
fsr-3714	365	11	a	a	DET
fsr-3714	365	12	firm	firm	NOUN
fsr-3714	365	13	can	can	AUX
fsr-3714	365	14	not	not	PART
fsr-3714	365	15	contribute	contribute	VERB
fsr-3714	365	16	non	non	ADJ
fsr-3714	365	17	-	-	ADJ
fsr-3714	365	18	cash	cash	ADJ
fsr-3714	365	19	assets	asset	NOUN
fsr-3714	365	20	is	be	AUX
fsr-3714	365	21	the	the	DET
fsr-3714	365	22	concern	concern	NOUN
fsr-3714	365	23	of	of	ADP
fsr-3714	365	24	the	the	DET
fsr-3714	365	25	pbgc	pbgc	PROPN
fsr-3714	365	26	that	that	SCONJ
fsr-3714	365	27	it	it	PRON
fsr-3714	365	28	would	would	AUX
fsr-3714	365	29	eventually	eventually	ADV
fsr-3714	365	30	be	be	AUX
fsr-3714	365	31	saddled	saddle	VERB
fsr-3714	365	32	over	over	ADP
fsr-3714	365	33	-	-	PUNCT
fsr-3714	365	34	valued	value	VERB
fsr-3714	365	35	assets	asset	NOUN
fsr-3714	365	36	which	which	PRON
fsr-3714	365	37	have	have	VERB
fsr-3714	365	38	limited	limit	VERB
fsr-3714	365	39	marketability	marketability	NOUN
fsr-3714	365	40	.	.	PUNCT
fsr-3714	366	1	however	however	ADV
fsr-3714	366	2	,	,	PUNCT
fsr-3714	366	3	as	as	SCONJ
fsr-3714	366	4	one	one	PRON
fsr-3714	366	5	might	might	AUX
fsr-3714	366	6	expect	expect	VERB
fsr-3714	366	7	plan	plan	NOUN
fsr-3714	366	8	sponsors	sponsor	NOUN
fsr-3714	366	9	want	want	VERB
fsr-3714	366	10	more	more	ADJ
fsr-3714	366	11	flexibility	flexibility	NOUN
fsr-3714	366	12	in	in	ADP
fsr-3714	366	13	the	the	DET
fsr-3714	366	14	selection	selection	NOUN
fsr-3714	366	15	of	of	ADP
fsr-3714	366	16	assets	asset	NOUN
fsr-3714	366	17	for	for	ADP
fsr-3714	366	18	contribution	contribution	NOUN
fsr-3714	366	19	to	to	ADP
fsr-3714	366	20	the	the	DET
fsr-3714	366	21	pension	pension	NOUN
fsr-3714	366	22	plan	plan	NOUN
fsr-3714	366	23	.	.	PUNCT
fsr-3714	367	1	as	as	SCONJ
fsr-3714	367	2	a	a	DET
fsr-3714	367	3	result	result	NOUN
fsr-3714	367	4	litigation	litigation	NOUN
fsr-3714	367	5	has	have	AUX
fsr-3714	367	6	been	be	AUX
fsr-3714	367	7	filed	file	VERB
fsr-3714	367	8	to	to	PART
fsr-3714	367	9	challenge	challenge	VERB
fsr-3714	367	10	the	the	DET
fsr-3714	367	11	pbgc	pbgc	PROPN
fsr-3714	367	12	’s	’s	PART
fsr-3714	367	13	restrictions	restriction	NOUN
fsr-3714	367	14	and	and	CCONJ
fsr-3714	367	15	the	the	DET
fsr-3714	367	16	u.s	u.s	PROPN
fsr-3714	367	17	.	.	PROPN
fsr-3714	367	18	supreme	supreme	PROPN
fsr-3714	367	19	court	court	PROPN
fsr-3714	367	20	has	have	AUX
fsr-3714	367	21	agreed	agree	VERB
fsr-3714	367	22	to	to	PART
fsr-3714	367	23	consider	consider	VERB
fsr-3714	367	24	the	the	DET
fsr-3714	367	25	case	case	NOUN
fsr-3714	367	26	.	.	PUNCT
fsr-3714	368	1	if	if	SCONJ
fsr-3714	368	2	the	the	DET
fsr-3714	368	3	supreme	supreme	PROPN
fsr-3714	368	4	court	court	PROPN
fsr-3714	368	5	relaxes	relax	VERB
fsr-3714	368	6	these	these	DET
fsr-3714	368	7	restrictions	restriction	NOUN
fsr-3714	368	8	,	,	PUNCT
fsr-3714	368	9	then	then	ADV
fsr-3714	368	10	the	the	DET
fsr-3714	368	11	plan	plan	NOUN
fsr-3714	368	12	participants	participant	NOUN
fsr-3714	368	13	may	may	AUX
fsr-3714	368	14	incur	incur	VERB
fsr-3714	368	15	greater	great	ADJ
fsr-3714	368	16	risk	risk	NOUN
fsr-3714	368	17	due	due	ADP
fsr-3714	368	18	to	to	ADP
fsr-3714	368	19	the	the	DET
fsr-3714	368	20	potential	potential	NOUN
fsr-3714	368	21	for	for	ADP
fsr-3714	368	22	the	the	DET
fsr-3714	368	23	plan	plan	NOUN
fsr-3714	368	24	to	to	PART
fsr-3714	368	25	become	become	VERB
fsr-3714	368	26	overloaded	overloaded	ADJ
fsr-3714	368	27	with	with	ADP
fsr-3714	368	28	assets	asset	NOUN
fsr-3714	368	29	with	with	ADP
fsr-3714	368	30	limited	limited	ADJ
fsr-3714	368	31	marketability	marketability	NOUN
fsr-3714	368	32	or	or	CCONJ
fsr-3714	368	33	inflated	inflated	ADJ
fsr-3714	368	34	values	value	NOUN
fsr-3714	368	35	.	.	PUNCT
fsr-3714	369	1	a	a	DET
fsr-3714	369	2	broader	broad	ADJ
fsr-3714	369	3	question	question	NOUN
fsr-3714	369	4	concerning	concern	VERB
fsr-3714	369	5	the	the	DET
fsr-3714	369	6	future	future	NOUN
fsr-3714	369	7	of	of	ADP
fsr-3714	369	8	the	the	DET
fsr-3714	369	9	pbgc	pbgc	PROPN
fsr-3714	369	10	is	be	AUX
fsr-3714	369	11	its	its	PRON
fsr-3714	369	12	own	own	ADJ
fsr-3714	369	13	funding	funding	NOUN
fsr-3714	369	14	status	status	NOUN
fsr-3714	369	15	.	.	PUNCT
fsr-3714	370	1	the	the	DET
fsr-3714	370	2	pbgc	pbgc	PROPN
fsr-3714	370	3	currently	currently	ADV
fsr-3714	370	4	operates	operate	VERB
fsr-3714	370	5	on	on	ADP
fsr-3714	370	6	a	a	DET
fsr-3714	370	7	cash	cash	NOUN
fsr-3714	370	8	basis	basis	NOUN
fsr-3714	370	9	,	,	PUNCT
fsr-3714	370	10	essentially	essentially	ADV
fsr-3714	370	11	a	a	DET
fsr-3714	370	12	pay	pay	NOUN
fsr-3714	370	13	-	-	PUNCT
fsr-3714	370	14	as	as	ADP
fsr-3714	370	15	-	-	PUNCT
fsr-3714	370	16	you	you	PRON
fsr-3714	370	17	-	-	PUNCT
fsr-3714	370	18	go	go	NOUN
fsr-3714	370	19	process	process	NOUN
fsr-3714	370	20	.	.	PUNCT
fsr-3714	371	1	this	this	DET
fsr-3714	371	2	method	method	NOUN
fsr-3714	371	3	fails	fail	VERB
fsr-3714	371	4	to	to	PART
fsr-3714	371	5	consider	consider	VERB
fsr-3714	371	6	the	the	DET
fsr-3714	371	7	long	long	ADJ
fsr-3714	371	8	term	term	NOUN
fsr-3714	371	9	impact	impact	NOUN
fsr-3714	371	10	of	of	ADP
fsr-3714	371	11	pbgc	pbgc	PROPN
fsr-3714	371	12	obligations	obligation	NOUN
fsr-3714	371	13	over	over	ADP
fsr-3714	371	14	time	time	NOUN
fsr-3714	371	15	.	.	PUNCT
fsr-3714	372	1	as	as	ADP
fsr-3714	372	2	an	an	DET
fsr-3714	372	3	example	example	NOUN
fsr-3714	372	4	,	,	PUNCT
fsr-3714	372	5	lockhart	lockhart	PROPN
fsr-3714	372	6	(	(	PUNCT
fsr-3714	372	7	1992	1992	NUM
fsr-3714	372	8	)	)	PUNCT
fsr-3714	372	9	noted	note	VERB
fsr-3714	372	10	that	that	SCONJ
fsr-3714	372	11	when	when	SCONJ
fsr-3714	372	12	pan	pan	NOUN
fsr-3714	372	13	am	be	AUX
fsr-3714	372	14	’s	’s	PART
fsr-3714	372	15	plans	plan	NOUN
fsr-3714	372	16	were	be	AUX
fsr-3714	372	17	terminated	terminate	VERB
fsr-3714	372	18	,	,	PUNCT
fsr-3714	372	19	the	the	DET
fsr-3714	372	20	loss	loss	NOUN
fsr-3714	372	21	to	to	ADP
fsr-3714	372	22	the	the	DET
fsr-3714	372	23	pbgc	pbgc	PROPN
fsr-3714	372	24	was	be	AUX
fsr-3714	372	25	over	over	ADP
fsr-3714	372	26	$	$	SYM
fsr-3714	372	27	600	600	NUM
fsr-3714	372	28	million	million	NUM
fsr-3714	372	29	while	while	SCONJ
fsr-3714	372	30	the	the	DET
fsr-3714	372	31	loss	loss	NOUN
fsr-3714	372	32	reported	report	VERB
fsr-3714	372	33	as	as	ADP
fsr-3714	372	34	part	part	NOUN
fsr-3714	372	35	of	of	ADP
fsr-3714	372	36	the	the	DET
fsr-3714	372	37	federal	federal	ADJ
fsr-3714	372	38	budget	budget	NOUN
fsr-3714	372	39	was	be	AUX
fsr-3714	372	40	only	only	ADV
fsr-3714	372	41	$	$	SYM
fsr-3714	372	42	10	10	NUM
fsr-3714	372	43	million	million	NUM
fsr-3714	372	44	.	.	PUNCT
fsr-3714	373	1	chemoff	chemoff	NOUN
fsr-3714	373	2	(	(	PUNCT
fsr-3714	373	3	1992a	1992a	NUM
fsr-3714	373	4	)	)	PUNCT
fsr-3714	373	5	estimated	estimate	VERB
fsr-3714	373	6	that	that	SCONJ
fsr-3714	373	7	the	the	DET
fsr-3714	373	8	152	152	NUM
fsr-3714	373	9	financial	financial	ADJ
fsr-3714	373	10	services	service	NOUN
fsr-3714	373	11	review	review	NOUN
fsr-3714	373	12	,	,	PUNCT
fsr-3714	373	13	2(2	2(2	NUM
fsr-3714	373	14	)	)	PUNCT
fsr-3714	373	15	1993	1993	NUM
fsr-3714	373	16	exhibit	exhibit	VERB
fsr-3714	373	17	1	1	NUM
fsr-3714	373	18	.	.	PUNCT
fsr-3714	373	19	top	top	ADJ
fsr-3714	373	20	50	50	NUM
fsr-3714	373	21	companies	company	NOUN
fsr-3714	373	22	with	with	ADP
fsr-3714	373	23	the	the	DET
fsr-3714	373	24	largest	large	ADJ
fsr-3714	373	25	unfunded	unfunded	ADJ
fsr-3714	373	26	pension	pension	NOUN
fsr-3714	373	27	liability	liability	NOUN
fsr-3714	373	28	unfunded	unfunded	ADJ
fsr-3714	373	29	unfunded	unfunded	ADJ
fsr-3714	373	30	guaranteed	guarantee	VERB
fsr-3714	373	31	benejit	benejit	NOUN
fsr-3714	373	32	benefit	benefit	VERB
fsr-3714	373	33	total	total	ADJ
fsr-3714	373	34	liability	liability	NOUN
fsr-3714	373	35	guaranteed	guarantee	VERB
fsr-3714	373	36	liability	liability	NOUN
fsr-3714	373	37	benefit	benefit	NOUN
fsr-3714	373	38	(	(	PUNCT
fsr-3714	373	39	funding	funding	NOUN
fsr-3714	373	40	benefit	benefit	NOUN
fsr-3714	373	41	(	(	PUNCT
fsr-3714	373	42	funding	funding	NOUN
fsr-3714	373	43	company	company	NOUN
fsr-3714	373	44	name	name	NOUN
fsr-3714	373	45	assets	asset	NOUN
fsr-3714	373	46	liability	liability	NOUN
fsr-3714	373	47	ratio	ratio	NOUN
fsr-3714	373	48	)	)	PUNCT
fsr-3714	373	49	liabiltiy	liabiltiy	ADJ
fsr-3714	373	50	ratio	ratio	NOUN
fsr-3714	373	51	)	)	PUNCT
fsr-3714	373	52	ravenswood	ravenswood	NOUN
fsr-3714	373	53	aluminum	aluminum	NOUN
fsr-3714	373	54	corn	corn	NOUN
fsr-3714	373	55	.	.	PUNCT
fsr-3714	374	1	$	$	SYM
fsr-3714	374	2	10	10	NUM
fsr-3714	374	3	$	$	SYM
fsr-3714	374	4	90	90	NUM
fsr-3714	374	5	$	$	SYM
fsr-3714	374	6	80(11	80(11	NUM
fsr-3714	374	7	%	%	NOUN
fsr-3714	374	8	)	)	PUNCT
fsr-3714	374	9	$	$	SYM
fsr-3714	374	10	85	85	NUM
fsr-3714	374	11	s	s	PART
fsr-3714	374	12	75	75	NUM
fsr-3714	374	13	(	(	PUNCT
fsr-3714	374	14	12	12	NUM
fsr-3714	374	15	%	%	NOUN
fsr-3714	374	16	)	)	PUNCT
fsr-3714	374	17	ltv	ltv	PROPN
fsr-3714	374	18	corp	corp	PROPN
fsr-3714	374	19	.	.	PROPN
fsr-3714	374	20	morrell(john	morrell(john	PROPN
fsr-3714	374	21	)	)	PUNCT
fsr-3714	374	22	&	&	CCONJ
fsr-3714	374	23	co.	co.	PROPN
fsr-3714	374	24	uniroyal	uniroyal	PROPN
fsr-3714	374	25	goodrich	goodrich	PROPN
fsr-3714	374	26	tire	tire	PROPN
fsr-3714	374	27	co.	co.	PROPN
fsr-3714	374	28	keystone	keystone	PROPN
fsr-3714	374	29	consolidated	consolidated	PROPN
fsr-3714	374	30	ind	ind	PROPN
fsr-3714	374	31	.	.	PUNCT
fsr-3714	375	1	new	new	PROPN
fsr-3714	375	2	valley	valley	PROPN
fsr-3714	375	3	corp	corp	PROPN
fsr-3714	375	4	.	.	PROPN
fsr-3714	375	5	loews	loews	PROPN
fsr-3714	375	6	corp	corp	PROPN
fsr-3714	375	7	.	.	PROPN
fsr-3714	375	8	sharon	sharon	PROPN
fsr-3714	375	9	steel	steel	PROPN
fsr-3714	375	10	corp	corp	PROPN
fsr-3714	375	11	.	.	PROPN
fsr-3714	375	12	la&de	la&de	PROPN
fsr-3714	375	13	steel	steel	NOUN
fsr-3714	375	14	carter	carter	PROPN
fsr-3714	375	15	hawley	hawley	PROPN
fsr-3714	375	16	hale	hale	PROPN
fsr-3714	375	17	chrysler	chrysler	PROPN
fsr-3714	375	18	corp	corp	PROPN
fsr-3714	375	19	.	.	PROPN
fsr-3714	375	20	american	american	PROPN
fsr-3714	375	21	national	national	PROPN
fsr-3714	375	22	can	can	AUX
fsr-3714	375	23	borg	borg	PROPN
fsr-3714	375	24	-	-	PUNCT
fsr-3714	375	25	warner	warner	PROPN
fsr-3714	375	26	bridgestone	bridgestone	PROPN
fsr-3714	375	27	-	-	PUNCT
fsr-3714	375	28	firestone	firestone	PROPN
fsr-3714	375	29	rockwell	rockwell	PROPN
fsr-3714	375	30	international	international	ADJ
fsr-3714	375	31	anchor	anchor	PROPN
fsr-3714	375	32	glass	glass	PROPN
fsr-3714	375	33	co.	co.	PROPN
fsr-3714	375	34	national	national	PROPN
fsr-3714	375	35	intergroup	intergroup	PROPN
fsr-3714	375	36	tram	tram	PROPN
fsr-3714	375	37	world	world	PROPN
fsr-3714	375	38	airlines	airlines	PROPN
fsr-3714	375	39	occidental	occidental	PROPN
fsr-3714	375	40	petroleum	petroleum	PROPN
fsr-3714	375	41	corp	corp	PROPN
fsr-3714	375	42	.	.	PROPN
fsr-3714	375	43	acf	acf	PROPN
fsr-3714	375	44	industries	industries	PROPN
fsr-3714	375	45	budd	budd	PROPN
fsr-3714	375	46	co.	co.	PROPN
fsr-3714	375	47	cyclops	cyclops	PROPN
fsr-3714	375	48	industries	industries	PROPN
fsr-3714	375	49	inc	inc	PROPN
fsr-3714	375	50	.	.	PROPN
fsr-3714	375	51	tenneco	tenneco	PROPN
fsr-3714	375	52	inc	inc	PROPN
fsr-3714	375	53	.	.	PROPN
fsr-3714	375	54	bethlehem	bethlehem	PROPN
fsr-3714	375	55	steel	steel	PROPN
fsr-3714	375	56	corp	corp	PROPN
fsr-3714	375	57	.	.	PROPN
fsr-3714	375	58	white	white	PROPN
fsr-3714	375	59	consolidated	consolidated	PROPN
fsr-3714	375	60	industries	industry	NOUN
fsr-3714	375	61	foxboro	foxboro	PROPN
fsr-3714	375	62	co.	co.	PROPN
fsr-3714	375	63	crown	crown	NOUN
fsr-3714	375	64	cork	cork	NOUN
fsr-3714	375	65	&	&	CCONJ
fsr-3714	375	66	seal	seal	PROPN
fsr-3714	375	67	co.	co.	PROPN
fsr-3714	375	68	inc	inc	PROPN
fsr-3714	375	69	.	.	PROPN
fsr-3714	375	70	varity	varity	PROPN
fsr-3714	375	71	alleghenyludium	alleghenyludium	PROPN
fsr-3714	375	72	goodrich	goodrich	PROPN
fsr-3714	375	73	(	(	PUNCT
fsr-3714	375	74	b.f	b.f	PROPN
fsr-3714	375	75	.	.	PROPN
fsr-3714	375	76	)	)	PUNCT
fsr-3714	376	1	navistar	navistar	PROPN
fsr-3714	376	2	international	international	PROPN
fsr-3714	376	3	james	james	PROPN
fsr-3714	376	4	river	river	PROPN
fsr-3714	376	5	corp	corp	PROPN
fsr-3714	376	6	.	.	PROPN
fsr-3714	376	7	maxxam	maxxam	PROPN
fsr-3714	376	8	inc	inc	PROPN
fsr-3714	376	9	.	.	PROPN
fsr-3714	376	10	general	general	PROPN
fsr-3714	376	11	motors	motors	PROPN
fsr-3714	376	12	corn	corn	PROPN
fsr-3714	376	13	clark	clark	PROPN
fsr-3714	376	14	eouinment	eouinment	NOUN
fsr-3714	376	15	’	'	PUNCT
fsr-3714	376	16	northwest	northwest	PROPN
fsr-3714	376	17	-airlines	-airline	NOUN
fsr-3714	376	18	ast	ast	NOUN
fsr-3714	376	19	holding	hold	VERB
fsr-3714	376	20	reynolds	reynolds	PROPN
fsr-3714	376	21	m&b	m&b	PROPN
fsr-3714	376	22	occre	occre	PROPN
fsr-3714	376	23	&	&	CCONJ
fsr-3714	376	24	co.	co.	PROPN
fsr-3714	376	25	rohr	rohr	PROPN
fsr-3714	376	26	inc	inc	PROPN
fsr-3714	376	27	.	.	PROPN
fsr-3714	376	28	honeywell	honeywell	PROPN
fsr-3714	376	29	inc	inc	PROPN
fsr-3714	376	30	.	.	PROPN
fsr-3714	376	31	sx	sx	PROPN
fsr-3714	376	32	corp	corp	PROPN
fsr-3714	376	33	.	.	PROPN
fsr-3714	377	1	rjr	rjr	PROPN
fsr-3714	377	2	nabisco	nabisco	PROPN
fsr-3714	377	3	holdings	holdings	PROPN
fsr-3714	377	4	corp	corp	PROPN
fsr-3714	377	5	.	.	PROPN
fsr-3714	377	6	goodyear	goodyear	PROPN
fsr-3714	377	7	tire	tire	PROPN
fsr-3714	377	8	&	&	CCONJ
fsr-3714	377	9	rubber	rubber	PROPN
fsr-3714	377	10	co.	co.	PROPN
fsr-3714	377	11	burlington	burlington	PROPN
fsr-3714	377	12	northern	northern	PROPN
fsr-3714	377	13	pacificorp	pacificorp	PROPN
fsr-3714	377	14	national	national	PROPN
fsr-3714	377	15	steel	steel	PROPN
fsr-3714	377	16	corp	corp	PROPN
fsr-3714	377	17	.	.	PROPN
fsr-3714	377	18	westinghouse	westinghouse	PROPN
fsr-3714	377	19	electric	electric	PROPN
fsr-3714	377	20	armco	armco	PROPN
fsr-3714	377	21	steel	steel	NOUN
fsr-3714	377	22	l.p	l.p	PROPN
fsr-3714	377	23	.	.	PROPN
fsr-3714	377	24	kimberly	kimberly	PROPN
fsr-3714	377	25	-	-	PUNCT
fsr-3714	377	26	clark	clark	PROPN
fsr-3714	377	27	corp	corp	PROPN
fsr-3714	377	28	.	.	PROPN
fsr-3714	377	29	425	425	NUM
fsr-3714	377	30	3	3	NUM
fsr-3714	377	31	;	;	PUNCT
fsr-3714	377	32	;	;	PUNCT
fsr-3714	377	33	85	85	NUM
fsr-3714	377	34	331	331	NUM
fsr-3714	377	35	129	129	NUM
fsr-3714	377	36	122	122	NUM
fsr-3714	377	37	i	i	PRON
fsr-3714	377	38	?	?	PUNCT
fsr-3714	378	1	4,855	4,855	NUM
fsr-3714	378	2	516	516	NUM
fsr-3714	378	3	121	121	NUM
fsr-3714	378	4	305	305	NUM
fsr-3714	378	5	437	437	NUM
fsr-3714	378	6	159	159	NUM
fsr-3714	378	7	434	434	NUM
fsr-3714	378	8	592	592	NUM
fsr-3714	378	9	115	115	NUM
fsr-3714	378	10	124	124	NUM
fsr-3714	378	11	333	333	NUM
fsr-3714	378	12	275	275	NUM
fsr-3714	378	13	191	191	NUM
fsr-3714	378	14	3,492	3,492	NUM
fsr-3714	378	15	230	230	NUM
fsr-3714	378	16	129	129	NUM
fsr-3714	378	17	528	528	NUM
fsr-3714	378	18	243	243	NUM
fsr-3714	378	19	313	313	NUM
fsr-3714	378	20	490	490	NUM
fsr-3714	378	21	2,050	2,050	NUM
fsr-3714	378	22	214	214	NUM
fsr-3714	378	23	617	617	NUM
fsr-3714	378	24	38,903	38,903	NUM
fsr-3714	378	25	234	234	NUM
fsr-3714	378	26	357	357	NUM
fsr-3714	378	27	199	199	NUM
fsr-3714	378	28	542	542	NUM
fsr-3714	378	29	1,185	1,185	NUM
fsr-3714	378	30	326	326	NUM
fsr-3714	378	31	367	367	NUM
fsr-3714	378	32	815	815	NUM
fsr-3714	378	33	727	727	NUM
fsr-3714	378	34	1,146	1,146	NUM
fsr-3714	378	35	43	43	NUM
fsr-3714	378	36	4	4	NUM
fsr-3714	378	37	478	478	NUM
fsr-3714	378	38	482	482	NUM
fsr-3714	378	39	4,275	4,275	NUM
fsr-3714	378	40	672	672	NUM
fsr-3714	378	41	780	780	NUM
fsr-3714	378	42	3,415	3,415	NUM
fsr-3714	378	43	124	124	NUM
fsr-3714	378	44	945	945	NUM
fsr-3714	378	45	205	205	NUM
fsr-3714	378	46	712	712	NUM
fsr-3714	378	47	277	277	NUM
fsr-3714	378	48	243	243	NUM
fsr-3714	378	49	132	132	NUM
fsr-3714	378	50	151	151	NUM
fsr-3714	378	51	8,874	8,874	NUM
fsr-3714	378	52	929	929	NUM
fsr-3714	378	53	217	217	NUM
fsr-3714	378	54	546	546	NUM
fsr-3714	378	55	797	797	NUM
fsr-3714	378	56	281	281	NUM
fsr-3714	378	57	758	758	NUM
fsr-3714	378	58	986	986	NUM
fsr-3714	378	59	187	187	NUM
fsr-3714	378	60	199	199	NUM
fsr-3714	378	61	520	520	NUM
fsr-3714	378	62	424	424	NUM
fsr-3714	378	63	294	294	NUM
fsr-3714	378	64	5,347	5,347	NUM
fsr-3714	378	65	345	345	NUM
fsr-3714	378	66	189	189	NUM
fsr-3714	378	67	723	723	NUM
fsr-3714	378	68	332	332	NUM
fsr-3714	378	69	426	426	NUM
fsr-3714	378	70	661	661	NUM
fsr-3714	378	71	2,759	2,759	NUM
fsr-3714	378	72	281	281	NUM
fsr-3714	378	73	810	810	NUM
fsr-3714	378	74	50,730	50,730	NUM
fsr-3714	378	75	305	305	NUM
fsr-3714	378	76	460	460	NUM
fsr-3714	378	77	257	257	NUM
fsr-3714	378	78	691	691	NUM
fsr-3714	378	79	1,613	1,613	NUM
fsr-3714	378	80	406	406	NUM
fsr-3714	378	81	456	456	NUM
fsr-3714	378	82	1,008	1,008	NUM
fsr-3714	378	83	897	897	NUM
fsr-3714	378	84	1,402	1,402	NUM
fsr-3714	378	85	523	523	NUM
fsr-3714	378	86	578	578	NUM
fsr-3714	378	87	572	572	NUM
fsr-3714	378	88	4,999	4,999	NUM
fsr-3714	378	89	867	867	NUM
fsr-3714	378	90	853	853	NUM
fsr-3714	378	91	2,990(12	2,990(12	NUM
fsr-3714	378	92	)	)	PUNCT
fsr-3714	378	93	’	'	PUNCT
fsr-3714	379	1	73	73	NUM
fsr-3714	379	2	(	(	PUNCT
fsr-3714	379	3	41	41	NUM
fsr-3714	379	4	)	)	PUNCT
fsr-3714	379	5	554	554	NUM
fsr-3714	379	6	(	(	PUNCT
fsr-3714	379	7	41	41	NUM
fsr-3714	379	8	)	)	PUNCT
fsr-3714	379	9	120	120	NUM
fsr-3714	379	10	(	(	PUNCT
fsr-3714	379	11	42	42	NUM
fsr-3714	379	12	)	)	PUNCT
fsr-3714	379	13	381	381	NUM
fsr-3714	379	14	(	(	PUNCT
fsr-3714	379	15	46	46	NUM
fsr-3714	379	16	)	)	PUNCT
fsr-3714	379	17	147	147	NUM
fsr-3714	379	18	(	(	PUNCT
fsr-3714	379	19	47	47	NUM
fsr-3714	379	20	)	)	PUNCT
fsr-3714	379	21	121	121	NUM
fsr-3714	379	22	(	(	PUNCT
fsr-3714	379	23	50	50	NUM
fsr-3714	379	24	)	)	PUNCT
fsr-3714	379	25	63	63	NUM
fsr-3714	379	26	(	(	PUNCT
fsr-3714	379	27	53	53	NUM
fsr-3714	379	28	)	)	SYM
fsr-3714	379	29	70	70	NUM
fsr-3714	379	30	(	(	PUNCT
fsr-3714	379	31	54	54	NUM
fsr-3714	379	32	)	)	PUNCT
fsr-3714	379	33	4,019	4,019	NUM
fsr-3714	379	34	(	(	PUNCT
fsr-3714	379	35	55	55	NUM
fsr-3714	379	36	)	)	PUNCT
fsr-3714	379	37	4	4	NUM
fsr-3714	379	38	&	&	CCONJ
fsr-3714	379	39	!	!	PUNCT
fsr-3714	380	1	[	[	X
fsr-3714	380	2	zzj	zzj	NOUN
fsr-3714	380	3	241	241	NUM
fsr-3714	380	4	(	(	PUNCT
fsr-3714	380	5	56	56	NUM
fsr-3714	380	6	)	)	PUNCT
fsr-3714	380	7	360	360	NUM
fsr-3714	380	8	(	(	PUNCT
fsr-3714	380	9	55	55	NUM
fsr-3714	380	10	)	)	SYM
fsr-3714	380	11	122	122	NUM
fsr-3714	380	12	(	(	PUNCT
fsr-3714	380	13	57	57	NUM
fsr-3714	380	14	)	)	PUNCT
fsr-3714	380	15	zz	zz	NOUN
fsr-3714	380	16	:	:	PUNCT
fsr-3714	380	17	i	i	NOUN
fsr-3714	380	18	;	;	PUNCT
fsr-3714	380	19	:	:	PUNCT
fsr-3714	380	20	;	;	PUNCT
fsr-3714	380	21	;	;	PUNCT
fsr-3714	380	22	z	z	X
fsr-3714	380	23	i	i	PRON
fsr-3714	380	24	:	:	PUNCT
fsr-3714	380	25	;	;	PUNCT
fsr-3714	380	26	{	{	PUNCT
fsr-3714	380	27	;	;	PUNCT
fsr-3714	380	28	:	:	PUNCT
fsr-3714	380	29	z	z	NOUN
fsr-3714	380	30	$	$	SYM
fsr-3714	380	31	z	z	NOUN
fsr-3714	380	32	;	;	PUNCT
fsr-3714	380	33	103	103	NUM
fsr-3714	380	34	(	(	PUNCT
fsr-3714	380	35	65	65	NUM
fsr-3714	380	36	)	)	PUNCT
fsr-3714	380	37	1,854	1,854	NUM
fsr-3714	380	38	(	(	PUNCT
fsr-3714	380	39	65	65	NUM
fsr-3714	380	40	)	)	PUNCT
fsr-3714	380	41	116	116	NUM
fsr-3714	380	42	(	(	PUNCT
fsr-3714	380	43	67	67	NUM
fsr-3714	380	44	)	)	SYM
fsr-3714	380	45	60	60	NUM
fsr-3714	380	46	(	(	PUNCT
fsr-3714	380	47	68	68	NUM
fsr-3714	380	48	)	)	PUNCT
fsr-3714	380	49	‘	'	PUNCT
fsr-3714	380	50	:	:	PUNCT
fsr-3714	380	51	;	;	PUNCT
fsr-3714	380	52	gz	gz	NOUN
fsr-3714	380	53	;	;	PUNCT
fsr-3714	380	54	113	113	NUM
fsr-3714	380	55	(	(	PUNCT
fsr-3714	380	56	73	73	NUM
fsr-3714	380	57	)	)	PUNCT
fsr-3714	380	58	171	171	NUM
fsr-3714	380	59	(	(	PUNCT
fsr-3714	380	60	74	74	NUM
fsr-3714	380	61	)	)	PUNCT
fsr-3714	380	62	709	709	NUM
fsr-3714	380	63	(	(	PUNCT
fsr-3714	380	64	74	74	NUM
fsr-3714	380	65	)	)	PUNCT
fsr-3714	380	66	68	68	NUM
fsr-3714	380	67	(	(	PUNCT
fsr-3714	380	68	76	76	NUM
fsr-3714	380	69	)	)	PUNCT
fsr-3714	380	70	193	193	NUM
fsr-3714	380	71	(	(	PUNCT
fsr-3714	380	72	76	76	NUM
fsr-3714	380	73	)	)	PUNCT
fsr-3714	380	74	11,827	11,827	NUM
fsr-3714	380	75	(	(	PUNCT
fsr-3714	380	76	77	77	NUM
fsr-3714	380	77	)	)	PUNCT
fsr-3714	380	78	71	71	NUM
fsr-3714	380	79	(	(	PUNCT
fsr-3714	380	80	77	77	NUM
fsr-3714	380	81	)	)	PUNCT
fsr-3714	380	82	102	102	NUM
fsr-3714	380	83	(	(	PUNCT
fsr-3714	380	84	78	78	NUM
fsr-3714	380	85	)	)	PUNCT
fsr-3714	380	86	58	58	NUM
fsr-3714	380	87	(	(	PUNCT
fsr-3714	380	88	77	77	NUM
fsr-3714	380	89	)	)	SYM
fsr-3714	380	90	149	149	NUM
fsr-3714	380	91	(	(	PUNCT
fsr-3714	380	92	78	78	NUM
fsr-3714	380	93	)	)	PUNCT
fsr-3714	380	94	4;y	4;y	PROPN
fsr-3714	380	95	{	{	PUNCT
fsr-3714	380	96	ii	ii	NOUN
fsr-3714	380	97	;	;	PUNCT
fsr-3714	380	98	90	90	NUM
fsr-3714	380	99	(	(	PUNCT
fsr-3714	380	100	80	80	NUM
fsr-3714	380	101	)	)	PUNCT
fsr-3714	380	102	193	193	NUM
fsr-3714	380	103	(	(	PUNCT
fsr-3714	380	104	81	81	NUM
fsr-3714	380	105	)	)	PUNCT
fsr-3714	380	106	169	169	NUM
fsr-3714	380	107	(	(	PUNCT
fsr-3714	380	108	81	81	NUM
fsr-3714	380	109	)	)	PUNCT
fsr-3714	380	110	2	2	NUM
fsr-3714	380	111	;	;	PUNCT
fsr-3714	380	112	;	;	PUNCT
fsr-3714	380	113	t	t	PROPN
fsr-3714	380	114	:	:	PUNCT
fsr-3714	380	115	;	;	PUNCT
fsr-3714	380	116	;	;	PUNCT
fsr-3714	380	117	100	100	NUM
fsr-3714	380	118	(	(	PUNCT
fsr-3714	380	119	83	83	NUM
fsr-3714	380	120	)	)	SYM
fsr-3714	380	121	90	90	NUM
fsr-3714	380	122	(	(	PUNCT
fsr-3714	380	123	84	84	NUM
fsr-3714	380	124	)	)	PUNCT
fsr-3714	380	125	724	724	NUM
fsr-3714	380	126	(	(	PUNCT
fsr-3714	380	127	86	86	NUM
fsr-3714	380	128	)	)	PUNCT
fsr-3714	380	129	195	195	NUM
fsr-3714	380	130	(	(	PUNCT
fsr-3714	380	131	78	78	NUM
fsr-3714	380	132	)	)	PUNCT
fsr-3714	380	133	73	73	NUM
fsr-3714	380	134	(	(	PUNCT
fsr-3714	380	135	91	91	NUM
fsr-3714	380	136	)	)	PUNCT
fsr-3714	380	137	3,244	3,244	NUM
fsr-3714	381	1	118	118	NUM
fsr-3714	381	2	898	898	NUM
fsr-3714	381	3	195	195	NUM
fsr-3714	381	4	677	677	NUM
fsr-3714	381	5	263	263	NUM
fsr-3714	381	6	231	231	NUM
fsr-3714	381	7	126	126	NUM
fsr-3714	381	8	143	143	NUM
fsr-3714	381	9	8,430	8,430	NUM
fsr-3714	381	10	883	883	NUM
fsr-3714	381	11	206	206	NUM
fsr-3714	381	12	519	519	NUM
fsr-3714	381	13	741	741	NUM
fsr-3714	381	14	267	267	NUM
fsr-3714	381	15	721	721	NUM
fsr-3714	381	16	936	936	NUM
fsr-3714	381	17	177	177	NUM
fsr-3714	381	18	189	189	NUM
fsr-3714	381	19	494	494	NUM
fsr-3714	381	20	403	403	NUM
fsr-3714	381	21	279	279	NUM
fsr-3714	381	22	5,079	5,079	NUM
fsr-3714	381	23	328	328	NUM
fsr-3714	381	24	180	180	NUM
fsr-3714	381	25	687	687	NUM
fsr-3714	381	26	315	315	NUM
fsr-3714	381	27	405	405	NUM
fsr-3714	381	28	628	628	NUM
fsr-3714	381	29	2,621	2,621	NUM
fsr-3714	381	30	267	267	NUM
fsr-3714	381	31	769	769	NUM
fsr-3714	381	32	48,194	48,194	NUM
fsr-3714	381	33	290	290	NUM
fsr-3714	381	34	437	437	NUM
fsr-3714	381	35	244	244	NUM
fsr-3714	381	36	657	657	NUM
fsr-3714	381	37	1,417	1,417	NUM
fsr-3714	381	38	386	386	NUM
fsr-3714	381	39	433	433	NUM
fsr-3714	381	40	958	958	NUM
fsr-3714	381	41	852	852	NUM
fsr-3714	381	42	1,332	1,332	NUM
fsr-3714	381	43	497	497	NUM
fsr-3714	381	44	549	549	NUM
fsr-3714	381	45	543	543	NUM
fsr-3714	381	46	4,749	4,749	NUM
fsr-3714	381	47	737	737	NUM
fsr-3714	381	48	838	838	NUM
fsr-3714	381	49	2,819	2,819	NUM
fsr-3714	381	50	(	(	PUNCT
fsr-3714	381	51	13	13	NUM
fsr-3714	381	52	)	)	PUNCT
fsr-3714	381	53	’	'	PUNCT
fsr-3714	381	54	67	67	NUM
fsr-3714	381	55	(	(	PUNCT
fsr-3714	381	56	43	43	NUM
fsr-3714	381	57	)	)	PUNCT
fsr-3714	381	58	:	:	PUNCT
fsr-3714	381	59	g	g	NOUN
fsr-3714	381	60	:	:	PUNCT
fsr-3714	381	61	:	:	PUNCT
fsr-3714	381	62	;	;	PUNCT
fsr-3714	381	63	346	346	NUM
fsr-3714	381	64	(	(	PUNCT
fsr-3714	381	65	49	49	NUM
fsr-3714	381	66	)	)	PUNCT
fsr-3714	381	67	:	:	PUNCT
fsr-3714	381	68	;	;	PUNCT
fsr-3714	381	69	:	:	PUNCT
fsr-3714	381	70	z	z	X
fsr-3714	381	71	;	;	PUNCT
fsr-3714	381	72	2	2	NUM
fsr-3714	381	73	;	;	PUNCT
fsr-3714	381	74	iz	iz	INTJ
fsr-3714	381	75	;	;	PUNCT
fsr-3714	381	76	3s	3s	NUM
fsr-3714	381	77	;	;	PUNCT
fsr-3714	381	78	;	;	PUNCT
fsr-3714	381	79	;	;	PUNCT
fsr-3714	381	80	;	;	PUNCT
fsr-3714	381	81	;	;	PUNCT
fsr-3714	381	82	;	;	PUNCT
fsr-3714	381	83	85	85	NUM
fsr-3714	381	84	(	(	PUNCT
fsr-3714	381	85	59	59	NUM
fsr-3714	381	86	)	)	PUNCT
fsr-3714	381	87	213	213	NUM
fsr-3714	381	88	(	(	PUNCT
fsr-3714	381	89	59	59	NUM
fsr-3714	381	90	)	)	PUNCT
fsr-3714	381	91	304	304	NUM
fsr-3714	381	92	(	(	PUNCT
fsr-3714	381	93	59	59	NUM
fsr-3714	381	94	)	)	PUNCT
fsr-3714	381	95	108	108	NUM
fsr-3714	381	96	(	(	PUNCT
fsr-3714	381	97	60	60	NUM
fsr-3714	381	98	)	)	SYM
fsr-3714	381	99	287	287	NUM
fsr-3714	381	100	(	(	PUNCT
fsr-3714	381	101	60	60	NUM
fsr-3714	381	102	)	)	PUNCT
fsr-3714	381	103	344	344	NUM
fsr-3714	381	104	(	(	PUNCT
fsr-3714	381	105	63	63	NUM
fsr-3714	381	106	)	)	PUNCT
fsr-3714	381	107	62	62	NUM
fsr-3714	381	108	(	(	PUNCT
fsr-3714	381	109	65	65	NUM
fsr-3714	381	110	)	)	PUNCT
fsr-3714	381	111	65	65	NUM
fsr-3714	381	112	(	(	PUNCT
fsr-3714	381	113	66	66	NUM
fsr-3714	381	114	)	)	PUNCT
fsr-3714	381	115	162	162	NUM
fsr-3714	381	116	(	(	PUNCT
fsr-3714	381	117	67	67	NUM
fsr-3714	381	118	)	)	PUNCT
fsr-3714	381	119	128	128	NUM
fsr-3714	381	120	(	(	PUNCT
fsr-3714	381	121	68	68	NUM
fsr-3714	381	122	)	)	SYM
fsr-3714	381	123	88	88	NUM
fsr-3714	381	124	(	(	PUNCT
fsr-3714	381	125	68	68	NUM
fsr-3714	381	126	)	)	PUNCT
fsr-3714	381	127	1,587	1,587	NUM
fsr-3714	381	128	(	(	PUNCT
fsr-3714	381	129	69	69	NUM
fsr-3714	381	130	)	)	SYM
fsr-3714	381	131	98	98	NUM
fsr-3714	381	132	(	(	PUNCT
fsr-3714	381	133	70	70	NUM
fsr-3714	381	134	)	)	PUNCT
fsr-3714	381	135	51	51	NUM
fsr-3714	381	136	(	(	PUNCT
fsr-3714	381	137	72	72	NUM
fsr-3714	381	138	)	)	PUNCT
fsr-3714	381	139	‘	'	PUNCT
fsr-3714	381	140	z	z	NOUN
fsr-3714	381	141	;	;	PUNCT
fsr-3714	381	142	;	;	PUNCT
fsr-3714	381	143	;	;	PUNCT
fsr-3714	381	144	;	;	PUNCT
fsr-3714	381	145	92	92	NUM
fsr-3714	381	146	(	(	PUNCT
fsr-3714	381	147	77	77	NUM
fsr-3714	381	148	)	)	PUNCT
fsr-3714	381	149	138	138	NUM
fsr-3714	381	150	(	(	PUNCT
fsr-3714	381	151	78	78	NUM
fsr-3714	381	152	)	)	PUNCT
fsr-3714	381	153	5z	5z	NOUN
fsr-3714	381	154	:	:	PUNCT
fsr-3714	381	155	{	{	PUNCT
fsr-3714	381	156	z	z	NOUN
fsr-3714	381	157	{	{	PUNCT
fsr-3714	381	158	152	152	NUM
fsr-3714	381	159	(	(	PUNCT
fsr-3714	381	160	80	80	NUM
fsr-3714	381	161	)	)	PUNCT
fsr-3714	381	162	9,291	9,291	NUM
fsr-3714	381	163	(	(	PUNCT
fsr-3714	381	164	81	81	NUM
fsr-3714	381	165	)	)	PUNCT
fsr-3714	381	166	55	55	NUM
fsr-3714	381	167	(	(	PUNCT
fsr-3714	381	168	81	81	NUM
fsr-3714	381	169	)	)	PUNCT
fsr-3714	381	170	:	:	PUNCT
fsr-3714	381	171	z	z	PROPN
fsr-3714	381	172	ifi	ifi	PROPN
fsr-3714	381	173	{	{	PUNCT
fsr-3714	381	174	115	115	NUM
fsr-3714	381	175	(	(	PUNCT
fsr-3714	381	176	83	83	NUM
fsr-3714	381	177	)	)	PUNCT
fsr-3714	381	178	2	2	NUM
fsr-3714	381	179	:	:	PUNCT
fsr-3714	381	180	:	:	PUNCT
fsr-3714	382	1	r	r	X
fsr-3714	382	2	:	:	PUNCT
fsr-3714	382	3	:	:	PUNCT
fsr-3714	382	4	;	;	PUNCT
fsr-3714	382	5	67	67	NUM
fsr-3714	382	6	(	(	PUNCT
fsr-3714	382	7	85	85	NUM
fsr-3714	382	8	)	)	PUNCT
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fsr-3714	382	10	(	(	PUNCT
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fsr-3714	382	12	)	)	SYM
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fsr-3714	382	14	(	(	PUNCT
fsr-3714	382	15	85	85	NUM
fsr-3714	382	16	)	)	PUNCT
fsr-3714	382	17	186	186	NUM
fsr-3714	382	18	(	(	PUNCT
fsr-3714	382	19	86	86	NUM
fsr-3714	382	20	)	)	PUNCT
fsr-3714	382	21	66	66	NUM
fsr-3714	382	22	(	(	PUNCT
fsr-3714	382	23	87	87	NUM
fsr-3714	382	24	)	)	PUNCT
fsr-3714	382	25	71	71	NUM
fsr-3714	382	26	(	(	PUNCT
fsr-3714	382	27	87	87	NUM
fsr-3714	382	28	)	)	PUNCT
fsr-3714	382	29	62	62	NUM
fsr-3714	382	30	(	(	PUNCT
fsr-3714	382	31	89	89	NUM
fsr-3714	382	32	)	)	PUNCT
fsr-3714	382	33	474	474	NUM
fsr-3714	382	34	(	(	PUNCT
fsr-3714	382	35	90	90	NUM
fsr-3714	382	36	)	)	PUNCT
fsr-3714	382	37	totals	total	NOUN
fsr-3714	382	38	(	(	PUNCT
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fsr-3714	382	40	millions	million	NOUN
fsr-3714	382	41	)	)	PUNCT
fsr-3714	382	42	$	$	SYM
fsr-3714	382	43	70,375	70,375	NUM
fsr-3714	382	44	$	$	SYM
fsr-3714	382	45	99,795	99,795	NUM
fsr-3714	382	46	$	$	SYM
fsr-3714	382	47	29,420	29,420	NUM
fsr-3714	382	48	(	(	PUNCT
fsr-3714	382	49	7	7	NUM
fsr-3714	382	50	1	1	NUM
fsr-3714	382	51	%	%	NOUN
fsr-3714	382	52	)	)	PUNCT
fsr-3714	382	53	$	$	SYM
fsr-3714	382	54	94,615	94,615	NUM
fsr-3714	382	55	$	$	SYM
fsr-3714	382	56	24,239	24,239	NUM
fsr-3714	382	57	(	(	PUNCT
fsr-3714	382	58	74	74	NUM
fsr-3714	382	59	%	%	NOUN
fsr-3714	382	60	)	)	PUNCT
fsr-3714	382	61	the	the	DET
fsr-3714	382	62	risks	risk	NOUN
fsr-3714	382	63	of	of	ADP
fsr-3714	382	64	pension	pension	NOUN
fsr-3714	382	65	plans	plan	NOUN
fsr-3714	382	66	153	153	NUM
fsr-3714	382	67	pbgc	pbgc	NOUN
fsr-3714	382	68	’s	’s	PART
fsr-3714	382	69	present	present	ADJ
fsr-3714	382	70	value	value	NOUN
fsr-3714	382	71	of	of	ADP
fsr-3714	382	72	future	future	ADJ
fsr-3714	382	73	liabilities	liability	NOUN
fsr-3714	382	74	is	be	AUX
fsr-3714	382	75	$	$	SYM
fsr-3714	382	76	43	43	NUM
fsr-3714	382	77	billion	billion	NUM
fsr-3714	382	78	although	although	SCONJ
fsr-3714	382	79	its	its	PRON
fsr-3714	382	80	most	most	ADV
fsr-3714	382	81	recently	recently	ADV
fsr-3714	382	82	reported	report	VERB
fsr-3714	382	83	annual	annual	ADJ
fsr-3714	382	84	loss	loss	NOUN
fsr-3714	382	85	was	be	AUX
fsr-3714	382	86	only	only	ADV
fsr-3714	382	87	$	$	SYM
fsr-3714	382	88	2.5	2.5	NUM
fsr-3714	382	89	billion	billion	NUM
fsr-3714	382	90	for	for	ADP
fsr-3714	382	91	1991	1991	NUM
fsr-3714	382	92	.	.	PUNCT
fsr-3714	383	1	finally	finally	ADV
fsr-3714	383	2	,	,	PUNCT
fsr-3714	383	3	there	there	PRON
fsr-3714	383	4	is	be	VERB
fsr-3714	383	5	the	the	DET
fsr-3714	383	6	question	question	NOUN
fsr-3714	383	7	of	of	ADP
fsr-3714	383	8	the	the	DET
fsr-3714	383	9	pbgc	pbgc	PROPN
fsr-3714	383	10	’s	’s	PART
fsr-3714	383	11	status	status	NOUN
fsr-3714	383	12	in	in	ADP
fsr-3714	383	13	bankruptcy	bankruptcy	NOUN
fsr-3714	383	14	court	court	NOUN
fsr-3714	383	15	.	.	PUNCT
fsr-3714	384	1	clearly	clearly	ADV
fsr-3714	384	2	,	,	PUNCT
fsr-3714	384	3	the	the	DET
fsr-3714	384	4	ltv	ltv	PROPN
fsr-3714	384	5	case	case	NOUN
fsr-3714	384	6	indicates	indicate	VERB
fsr-3714	384	7	corporations	corporation	NOUN
fsr-3714	384	8	can	can	AUX
fsr-3714	384	9	not	not	PART
fsr-3714	384	10	arbitrarily	arbitrarily	ADV
fsr-3714	384	11	claim	claim	VERB
fsr-3714	384	12	the	the	DET
fsr-3714	384	13	inability	inability	NOUN
fsr-3714	384	14	to	to	PART
fsr-3714	384	15	fund	fund	VERB
fsr-3714	384	16	existing	exist	VERB
fsr-3714	384	17	plans	plan	NOUN
fsr-3714	384	18	,	,	PUNCT
fsr-3714	384	19	put	put	VERB
fsr-3714	384	20	them	they	PRON
fsr-3714	384	21	to	to	ADP
fsr-3714	384	22	the	the	DET
fsr-3714	384	23	pbgc	pbgc	PROPN
fsr-3714	384	24	,	,	PUNCT
fsr-3714	384	25	and	and	CCONJ
fsr-3714	384	26	then	then	ADV
fsr-3714	384	27	initiate	initiate	VERB
fsr-3714	384	28	new	new	ADJ
fsr-3714	384	29	plans	plan	NOUN
fsr-3714	384	30	.	.	PUNCT
fsr-3714	385	1	the	the	DET
fsr-3714	385	2	bankruptcy	bankruptcy	NOUN
fsr-3714	385	3	status	status	NOUN
fsr-3714	385	4	of	of	ADP
fsr-3714	385	5	the	the	DET
fsr-3714	385	6	pbgc	pbgc	PROPN
fsr-3714	385	7	,	,	PUNCT
fsr-3714	385	8	is	be	AUX
fsr-3714	385	9	as	as	ADP
fsr-3714	385	10	a	a	DET
fsr-3714	385	11	dual	dual	ADJ
fsr-3714	385	12	class	class	NOUN
fsr-3714	385	13	citizen	citizen	NOUN
fsr-3714	385	14	.	.	PUNCT
fsr-3714	386	1	the	the	DET
fsr-3714	386	2	pbgc	pbgc	PROPN
fsr-3714	386	3	has	have	VERB
fsr-3714	386	4	a	a	DET
fsr-3714	386	5	priority	priority	NOUN
fsr-3714	386	6	claim	claim	NOUN
fsr-3714	386	7	for	for	ADP
fsr-3714	386	8	the	the	DET
fsr-3714	386	9	guaranteed	guarantee	VERB
fsr-3714	386	10	benefits	benefit	NOUN
fsr-3714	386	11	.	.	PUNCT
fsr-3714	387	1	for	for	ADP
fsr-3714	387	2	those	those	DET
fsr-3714	387	3	plan	plan	NOUN
fsr-3714	387	4	participants	participant	NOUN
fsr-3714	387	5	due	due	ADJ
fsr-3714	387	6	more	more	ADJ
fsr-3714	387	7	benefits	benefit	NOUN
fsr-3714	387	8	than	than	SCONJ
fsr-3714	387	9	the	the	DET
fsr-3714	387	10	pbgc	pbgc	PROPN
fsr-3714	387	11	guaranteed	guarantee	VERB
fsr-3714	387	12	maximum	maximum	ADJ
fsr-3714	387	13	,	,	PUNCT
fsr-3714	387	14	legislation	legislation	NOUN
fsr-3714	387	15	in	in	ADP
fsr-3714	387	16	1987	1987	NUM
fsr-3714	387	17	allows	allow	VERB
fsr-3714	387	18	the	the	DET
fsr-3714	387	19	pbgc	pbgc	PROPN
fsr-3714	387	20	to	to	PART
fsr-3714	387	21	share	share	VERB
fsr-3714	387	22	recovered	recovered	ADJ
fsr-3714	387	23	assets	asset	NOUN
fsr-3714	387	24	with	with	ADP
fsr-3714	387	25	workers	worker	NOUN
fsr-3714	387	26	for	for	ADP
fsr-3714	387	27	non	non	ADJ
fsr-3714	387	28	-	-	ADJ
fsr-3714	387	29	guaranteed	guarantee	VERB
fsr-3714	387	30	benefits	benefit	NOUN
fsr-3714	387	31	.	.	PUNCT
fsr-3714	388	1	however	however	ADV
fsr-3714	388	2	,	,	PUNCT
fsr-3714	388	3	zall	zall	PRON
fsr-3714	388	4	(	(	PUNCT
fsr-3714	388	5	1992	1992	NUM
fsr-3714	388	6	)	)	PUNCT
fsr-3714	388	7	notes	note	VERB
fsr-3714	388	8	that	that	SCONJ
fsr-3714	388	9	historically	historically	ADV
fsr-3714	388	10	the	the	DET
fsr-3714	388	11	pbgc	pbgc	PRON
fsr-3714	388	12	only	only	ADV
fsr-3714	388	13	recovers	recover	NOUN
fsr-3714	388	14	through	through	ADP
fsr-3714	388	15	bankruptcy	bankruptcy	NOUN
fsr-3714	388	16	courts	court	NOUN
fsr-3714	388	17	10	10	NUM
fsr-3714	388	18	to	to	PART
fsr-3714	388	19	15	15	NUM
fsr-3714	388	20	%	%	NOUN
fsr-3714	388	21	of	of	ADP
fsr-3714	388	22	assets	asset	NOUN
fsr-3714	388	23	claimed	claim	VERB
fsr-3714	388	24	.	.	PUNCT
fsr-3714	389	1	lockhart	lockhart	PROPN
fsr-3714	389	2	(	(	PUNCT
fsr-3714	389	3	1992	1992	NUM
fsr-3714	389	4	)	)	PUNCT
fsr-3714	389	5	points	point	VERB
fsr-3714	389	6	out	out	ADP
fsr-3714	389	7	that	that	SCONJ
fsr-3714	389	8	approximately	approximately	ADV
fsr-3714	389	9	86	86	NUM
fsr-3714	389	10	%	%	NOUN
fsr-3714	389	11	of	of	ADP
fsr-3714	389	12	the	the	DET
fsr-3714	389	13	pbgc	pbgc	PROPN
fsr-3714	389	14	’s	’s	PART
fsr-3714	389	15	claims	claim	NOUN
fsr-3714	389	16	are	be	AUX
fsr-3714	389	17	in	in	ADP
fsr-3714	389	18	the	the	DET
fsr-3714	389	19	general	general	ADJ
fsr-3714	389	20	unsecured	unsecured	ADJ
fsr-3714	389	21	creditor	creditor	NOUN
fsr-3714	389	22	status	status	NOUN
fsr-3714	389	23	.	.	PUNCT
fsr-3714	390	1	vi	vi	X
fsr-3714	390	2	.	.	PUNCT
fsr-3714	390	3	s	s	PART
fsr-3714	390	4	~	~	PUNCT
fsr-3714	390	5	jmmaryandconclusions	jmmaryandconclusion	NOUN
fsr-3714	390	6	employees	employee	NOUN
fsr-3714	390	7	who	who	PRON
fsr-3714	390	8	are	be	AUX
fsr-3714	390	9	participants	participant	NOUN
fsr-3714	390	10	in	in	ADP
fsr-3714	390	11	retirement	retirement	NOUN
fsr-3714	390	12	plans	plan	NOUN
fsr-3714	390	13	offered	offer	VERB
fsr-3714	390	14	by	by	ADP
fsr-3714	390	15	their	their	PRON
fsr-3714	390	16	employers	employer	NOUN
fsr-3714	390	17	are	be	AUX
fsr-3714	390	18	subject	subject	ADJ
fsr-3714	390	19	to	to	ADP
fsr-3714	390	20	a	a	DET
fsr-3714	390	21	number	number	NOUN
fsr-3714	390	22	risks	risk	NOUN
fsr-3714	390	23	.	.	PUNCT
fsr-3714	391	1	the	the	DET
fsr-3714	391	2	type	type	NOUN
fsr-3714	391	3	and	and	CCONJ
fsr-3714	391	4	degree	degree	NOUN
fsr-3714	391	5	of	of	ADP
fsr-3714	391	6	risk	risk	NOUN
fsr-3714	391	7	varies	vary	VERB
fsr-3714	391	8	depending	depend	VERB
fsr-3714	391	9	on	on	ADP
fsr-3714	391	10	the	the	DET
fsr-3714	391	11	type	type	NOUN
fsr-3714	391	12	of	of	ADP
fsr-3714	391	13	retirement	retirement	NOUN
fsr-3714	391	14	plan	plan	NOUN
fsr-3714	391	15	-	-	PUNCT
fsr-3714	391	16	defined	define	VERB
fsr-3714	391	17	benefit	benefit	NOUN
fsr-3714	391	18	or	or	CCONJ
fsr-3714	391	19	defined	define	VERB
fsr-3714	391	20	contribution	contribution	NOUN
fsr-3714	391	21	.	.	PUNCT
fsr-3714	392	1	in	in	ADP
fsr-3714	392	2	the	the	DET
fsr-3714	392	3	private	private	ADJ
fsr-3714	392	4	defined	define	VERB
fsr-3714	392	5	benefit	benefit	NOUN
fsr-3714	392	6	plan	plan	NOUN
fsr-3714	392	7	the	the	DET
fsr-3714	392	8	participant	participant	NOUN
fsr-3714	392	9	is	be	AUX
fsr-3714	392	10	subject	subject	ADJ
fsr-3714	392	11	to	to	ADP
fsr-3714	392	12	the	the	DET
fsr-3714	392	13	risk	risk	NOUN
fsr-3714	392	14	that	that	SCONJ
fsr-3714	392	15	the	the	DET
fsr-3714	392	16	sponsor	sponsor	NOUN
fsr-3714	392	17	of	of	ADP
fsr-3714	392	18	an	an	DET
fsr-3714	392	19	underfunded	underfunded	ADJ
fsr-3714	392	20	plan	plan	NOUN
fsr-3714	392	21	bankrupts	bankrupt	NOUN
fsr-3714	392	22	or	or	CCONJ
fsr-3714	392	23	the	the	DET
fsr-3714	392	24	plan	plan	NOUN
fsr-3714	392	25	is	be	AUX
fsr-3714	392	26	terminated	terminate	VERB
fsr-3714	392	27	by	by	ADP
fsr-3714	392	28	the	the	DET
fsr-3714	392	29	pbgc	pbgc	PROPN
fsr-3714	392	30	.	.	PUNCT
fsr-3714	393	1	the	the	DET
fsr-3714	393	2	plan	plan	NOUN
fsr-3714	393	3	could	could	AUX
fsr-3714	393	4	be	be	AUX
fsr-3714	393	5	under	under	ADP
fsr-3714	393	6	funded	fund	VERB
fsr-3714	393	7	because	because	SCONJ
fsr-3714	393	8	of	of	ADP
fsr-3714	393	9	inadequate	inadequate	ADJ
fsr-3714	393	10	contributions	contribution	NOUN
fsr-3714	393	11	due	due	ADJ
fsr-3714	393	12	to	to	ADP
fsr-3714	393	13	inaccurate	inaccurate	ADJ
fsr-3714	393	14	actuarial	actuarial	ADJ
fsr-3714	393	15	assumptions	assumption	NOUN
fsr-3714	393	16	or	or	CCONJ
fsr-3714	393	17	because	because	SCONJ
fsr-3714	393	18	of	of	ADP
fsr-3714	393	19	poor	poor	ADJ
fsr-3714	393	20	investment	investment	NOUN
fsr-3714	393	21	performance	performance	NOUN
fsr-3714	393	22	.	.	PUNCT
fsr-3714	394	1	in	in	ADP
fsr-3714	394	2	any	any	DET
fsr-3714	394	3	event	event	NOUN
fsr-3714	394	4	the	the	DET
fsr-3714	394	5	participant	participant	NOUN
fsr-3714	394	6	may	may	AUX
fsr-3714	394	7	not	not	PART
fsr-3714	394	8	receive	receive	VERB
fsr-3714	394	9	all	all	DET
fsr-3714	394	10	the	the	DET
fsr-3714	394	11	pension	pension	NOUN
fsr-3714	394	12	to	to	PART
fsr-3714	394	13	which	which	PRON
fsr-3714	394	14	he	he	PRON
fsr-3714	394	15	/	/	SYM
fsr-3714	395	1	she	she	PRON
fsr-3714	395	2	was	be	AUX
fsr-3714	395	3	entitled	entitle	VERB
fsr-3714	395	4	.	.	PUNCT
fsr-3714	396	1	a	a	DET
fsr-3714	396	2	fully	fully	ADV
fsr-3714	396	3	funded	fund	VERB
fsr-3714	396	4	plan	plan	NOUN
fsr-3714	396	5	can	can	AUX
fsr-3714	396	6	also	also	ADV
fsr-3714	396	7	be	be	AUX
fsr-3714	396	8	terminated	terminate	VERB
fsr-3714	396	9	by	by	ADP
fsr-3714	396	10	the	the	DET
fsr-3714	396	11	sponsor	sponsor	NOUN
fsr-3714	396	12	and	and	CCONJ
fsr-3714	396	13	benefits	benefit	NOUN
fsr-3714	396	14	to	to	ADP
fsr-3714	396	15	the	the	DET
fsr-3714	396	16	participant	participant	NOUN
fsr-3714	396	17	distributed	distribute	VERB
fsr-3714	396	18	in	in	ADP
fsr-3714	396	19	the	the	DET
fsr-3714	396	20	form	form	NOUN
fsr-3714	396	21	of	of	ADP
fsr-3714	396	22	a	a	DET
fsr-3714	396	23	paid	pay	VERB
fsr-3714	396	24	up	up	ADP
fsr-3714	396	25	annuity	annuity	NOUN
fsr-3714	396	26	.	.	PUNCT
fsr-3714	397	1	in	in	ADP
fsr-3714	397	2	this	this	DET
fsr-3714	397	3	case	case	NOUN
fsr-3714	397	4	the	the	DET
fsr-3714	397	5	pbgc	pbgc	PROPN
fsr-3714	397	6	is	be	AUX
fsr-3714	397	7	no	no	ADV
fsr-3714	397	8	longer	long	ADV
fsr-3714	397	9	involved	involve	VERB
fsr-3714	397	10	and	and	CCONJ
fsr-3714	397	11	the	the	DET
fsr-3714	397	12	participant	participant	NOUN
fsr-3714	397	13	is	be	AUX
fsr-3714	397	14	at	at	ADP
fsr-3714	397	15	risk	risk	NOUN
fsr-3714	397	16	in	in	ADP
fsr-3714	397	17	the	the	DET
fsr-3714	397	18	event	event	NOUN
fsr-3714	397	19	of	of	ADP
fsr-3714	397	20	the	the	DET
fsr-3714	397	21	failure	failure	NOUN
fsr-3714	397	22	of	of	ADP
fsr-3714	397	23	the	the	DET
fsr-3714	397	24	insurance	insurance	NOUN
fsr-3714	397	25	company	company	NOUN
fsr-3714	397	26	which	which	PRON
fsr-3714	397	27	wrote	write	VERB
fsr-3714	397	28	the	the	DET
fsr-3714	397	29	annuity	annuity	NOUN
fsr-3714	397	30	.	.	PUNCT
fsr-3714	398	1	private	private	ADJ
fsr-3714	398	2	defined	define	VERB
fsr-3714	398	3	benefit	benefit	NOUN
fsr-3714	398	4	plans	plan	NOUN
fsr-3714	398	5	basically	basically	ADV
fsr-3714	398	6	have	have	VERB
fsr-3714	398	7	all	all	PRON
fsr-3714	398	8	of	of	ADP
fsr-3714	398	9	the	the	DET
fsr-3714	398	10	risks	risk	NOUN
fsr-3714	398	11	of	of	ADP
fsr-3714	398	12	private	private	ADJ
fsr-3714	398	13	plans	plan	NOUN
fsr-3714	398	14	perhaps	perhaps	ADV
fsr-3714	398	15	with	with	ADP
fsr-3714	398	16	the	the	DET
fsr-3714	398	17	exception	exception	NOUN
fsr-3714	398	18	that	that	SCONJ
fsr-3714	398	19	the	the	DET
fsr-3714	398	20	risk	risk	NOUN
fsr-3714	398	21	of	of	ADP
fsr-3714	398	22	bankruptcy	bankruptcy	NOUN
fsr-3714	398	23	of	of	ADP
fsr-3714	398	24	the	the	DET
fsr-3714	398	25	sponsor	sponsor	NOUN
fsr-3714	398	26	may	may	AUX
fsr-3714	398	27	be	be	AUX
fsr-3714	398	28	less	less	ADJ
fsr-3714	398	29	.	.	PUNCT
fsr-3714	399	1	the	the	DET
fsr-3714	399	2	major	major	ADJ
fsr-3714	399	3	risk	risk	NOUN
fsr-3714	399	4	that	that	SCONJ
fsr-3714	399	5	the	the	DET
fsr-3714	399	6	participant	participant	NOUN
fsr-3714	399	7	faces	face	VERB
fsr-3714	399	8	is	be	AUX
fsr-3714	399	9	that	that	PRON
fsr-3714	399	10	of	of	ADP
fsr-3714	399	11	the	the	DET
fsr-3714	399	12	shifting	shifting	NOUN
fsr-3714	399	13	of	of	ADP
fsr-3714	399	14	the	the	DET
fsr-3714	399	15	burden	burden	NOUN
fsr-3714	399	16	of	of	ADP
fsr-3714	399	17	the	the	DET
fsr-3714	399	18	pension	pension	NOUN
fsr-3714	399	19	obligation	obligation	NOUN
fsr-3714	399	20	to	to	ADP
fsr-3714	399	21	the	the	DET
fsr-3714	399	22	employee	employee	NOUN
fsr-3714	399	23	or	or	CCONJ
fsr-3714	399	24	the	the	DET
fsr-3714	399	25	termination	termination	NOUN
fsr-3714	399	26	of	of	ADP
fsr-3714	399	27	the	the	DET
fsr-3714	399	28	defined	define	VERB
fsr-3714	399	29	benefit	benefit	NOUN
fsr-3714	399	30	plan	plan	NOUN
fsr-3714	399	31	in	in	ADP
fsr-3714	399	32	favor	favor	NOUN
fsr-3714	399	33	of	of	ADP
fsr-3714	399	34	a	a	DET
fsr-3714	399	35	defined	define	VERB
fsr-3714	399	36	contribution	contribution	NOUN
fsr-3714	399	37	plan	plan	NOUN
fsr-3714	399	38	.	.	PUNCT
fsr-3714	400	1	defined	define	VERB
fsr-3714	400	2	contribution	contribution	NOUN
fsr-3714	400	3	plans	plan	NOUN
fsr-3714	400	4	present	present	VERB
fsr-3714	400	5	the	the	DET
fsr-3714	400	6	participant	participant	NOUN
fsr-3714	400	7	with	with	ADP
fsr-3714	400	8	almost	almost	ADV
fsr-3714	400	9	all	all	PRON
fsr-3714	400	10	of	of	ADP
fsr-3714	400	11	the	the	DET
fsr-3714	400	12	same	same	ADJ
fsr-3714	400	13	risks	risk	NOUN
fsr-3714	400	14	as	as	ADP
fsr-3714	400	15	those	those	PRON
fsr-3714	400	16	faced	face	VERB
fsr-3714	400	17	by	by	ADP
fsr-3714	400	18	an	an	DET
fsr-3714	400	19	individual	individual	ADJ
fsr-3714	400	20	investor	investor	NOUN
fsr-3714	400	21	.	.	PUNCT
fsr-3714	401	1	the	the	DET
fsr-3714	401	2	exception	exception	NOUN
fsr-3714	401	3	is	be	AUX
fsr-3714	401	4	in	in	ADP
fsr-3714	401	5	the	the	DET
fsr-3714	401	6	selection	selection	NOUN
fsr-3714	401	7	of	of	ADP
fsr-3714	401	8	assets	asset	NOUN
fsr-3714	401	9	to	to	PART
fsr-3714	401	10	include	include	VERB
fsr-3714	401	11	in	in	ADP
fsr-3714	401	12	the	the	DET
fsr-3714	401	13	plan	plan	NOUN
fsr-3714	401	14	,	,	PUNCT
fsr-3714	401	15	which	which	PRON
fsr-3714	401	16	are	be	AUX
fsr-3714	401	17	limited	limit	VERB
fsr-3714	401	18	by	by	ADP
fsr-3714	401	19	the	the	DET
fsr-3714	401	20	plan	plan	NOUN
fsr-3714	401	21	trustees	trustee	NOUN
fsr-3714	401	22	or	or	CCONJ
fsr-3714	401	23	in	in	ADP
fsr-3714	401	24	some	some	DET
fsr-3714	401	25	cases	case	NOUN
fsr-3714	401	26	by	by	ADP
fsr-3714	401	27	erisa	erisa	NOUN
fsr-3714	401	28	.	.	PUNCT
fsr-3714	402	1	erisa	erisa	NOUN
fsr-3714	402	2	and	and	CCONJ
fsr-3714	402	3	the	the	DET
fsr-3714	402	4	pbgc	pbgc	PROPN
fsr-3714	402	5	provide	provide	VERB
fsr-3714	402	6	limited	limited	ADJ
fsr-3714	402	7	safeguards	safeguard	NOUN
fsr-3714	402	8	to	to	PART
fsr-3714	402	9	plan	plan	VERB
fsr-3714	402	10	participants	participant	NOUN
fsr-3714	402	11	by	by	ADP
fsr-3714	402	12	guaranteeing	guarantee	VERB
fsr-3714	402	13	a	a	DET
fsr-3714	402	14	basic	basic	ADJ
fsr-3714	402	15	benefit	benefit	NOUN
fsr-3714	402	16	up	up	ADP
fsr-3714	402	17	to	to	ADP
fsr-3714	402	18	a	a	DET
fsr-3714	402	19	maximum	maximum	ADV
fsr-3714	402	20	adjusted	adjust	VERB
fsr-3714	402	21	for	for	ADP
fsr-3714	402	22	inflation	inflation	NOUN
fsr-3714	402	23	and	and	CCONJ
fsr-3714	402	24	setting	set	VERB
fsr-3714	402	25	fiduciary	fiduciary	ADJ
fsr-3714	402	26	standards	standard	NOUN
fsr-3714	402	27	for	for	ADP
fsr-3714	402	28	plan	plan	NOUN
fsr-3714	402	29	sponsors	sponsor	NOUN
fsr-3714	402	30	and	and	CCONJ
fsr-3714	402	31	trustees	trustee	NOUN
fsr-3714	402	32	and	and	CCONJ
fsr-3714	402	33	charging	charge	VERB
fsr-3714	402	34	penalty	penalty	NOUN
fsr-3714	402	35	rates	rate	NOUN
fsr-3714	402	36	on	on	ADP
fsr-3714	402	37	premiums	premium	NOUN
fsr-3714	402	38	for	for	ADP
fsr-3714	402	39	underfunded	underfunded	ADJ
fsr-3714	402	40	plans	plan	NOUN
fsr-3714	402	41	.	.	PUNCT
fsr-3714	403	1	in	in	ADP
fsr-3714	403	2	addition	addition	NOUN
fsr-3714	403	3	for	for	ADP
fsr-3714	403	4	defined	define	VERB
fsr-3714	403	5	contribution	contribution	NOUN
fsr-3714	403	6	plans	plan	VERB
fsr-3714	403	7	erisa	erisa	NOUN
fsr-3714	403	8	encourages	encourage	VERB
fsr-3714	403	9	plan	plan	NOUN
fsr-3714	403	10	sponsors	sponsor	NOUN
fsr-3714	403	11	to	to	PART
fsr-3714	403	12	provide	provide	VERB
fsr-3714	403	13	flexibility	flexibility	NOUN
fsr-3714	403	14	in	in	ADP
fsr-3714	403	15	self	self	NOUN
fsr-3714	403	16	-	-	PUNCT
fsr-3714	403	17	directed	direct	VERB
fsr-3714	403	18	plans	plan	NOUN
fsr-3714	403	19	through	through	ADP
fsr-3714	403	20	section	section	NOUN
fsr-3714	403	21	404(c	404(c	PROPN
fsr-3714	403	22	)	)	PUNCT
fsr-3714	403	23	by	by	ADP
fsr-3714	403	24	limiting	limit	VERB
fsr-3714	403	25	liability	liability	NOUN
fsr-3714	403	26	to	to	ADP
fsr-3714	403	27	the	the	DET
fsr-3714	403	28	plan	plan	NOUN
fsr-3714	403	29	sponsors	sponsor	NOUN
fsr-3714	403	30	and	and	CCONJ
fsr-3714	403	31	trustees	trustee	NOUN
fsr-3714	403	32	.	.	PUNCT
fsr-3714	404	1	a	a	DET
fsr-3714	404	2	number	number	NOUN
fsr-3714	404	3	of	of	ADP
fsr-3714	404	4	issues	issue	NOUN
fsr-3714	404	5	concerning	concern	VERB
fsr-3714	404	6	pension	pension	NOUN
fsr-3714	404	7	funds	fund	NOUN
fsr-3714	404	8	deserve	deserve	VERB
fsr-3714	404	9	further	further	ADJ
fsr-3714	404	10	attention	attention	NOUN
fsr-3714	404	11	of	of	ADP
fsr-3714	404	12	researchers	researcher	NOUN
fsr-3714	404	13	.	.	PUNCT
fsr-3714	405	1	first	first	ADV
fsr-3714	405	2	of	of	ADP
fsr-3714	405	3	all	all	PRON
fsr-3714	405	4	,	,	PUNCT
fsr-3714	405	5	since	since	SCONJ
fsr-3714	405	6	one	one	NUM
fsr-3714	405	7	of	of	ADP
fsr-3714	405	8	the	the	DET
fsr-3714	405	9	greatest	great	ADJ
fsr-3714	405	10	risks	risk	NOUN
fsr-3714	405	11	to	to	ADP
fsr-3714	405	12	participants	participant	NOUN
fsr-3714	405	13	of	of	ADP
fsr-3714	405	14	corporate	corporate	ADJ
fsr-3714	405	15	154	154	NUM
fsr-3714	405	16	financial	financial	ADJ
fsr-3714	405	17	services	service	NOUN
fsr-3714	405	18	review	review	NOUN
fsr-3714	405	19	,	,	PUNCT
fsr-3714	405	20	2(2	2(2	NUM
fsr-3714	405	21	)	)	PUNCT
fsr-3714	405	22	1993	1993	NUM
fsr-3714	405	23	defined	define	VERB
fsr-3714	405	24	benefit	benefit	NOUN
fsr-3714	405	25	plans	plan	NOUN
fsr-3714	405	26	comes	come	VERB
fsr-3714	405	27	from	from	ADP
fsr-3714	405	28	the	the	DET
fsr-3714	405	29	inability	inability	NOUN
fsr-3714	405	30	of	of	ADP
fsr-3714	405	31	the	the	DET
fsr-3714	405	32	sponsor	sponsor	NOUN
fsr-3714	405	33	to	to	PART
fsr-3714	405	34	make	make	VERB
fsr-3714	405	35	contributions	contribution	NOUN
fsr-3714	405	36	due	due	ADJ
fsr-3714	405	37	to	to	ADP
fsr-3714	405	38	financial	financial	ADJ
fsr-3714	405	39	distress	distress	NOUN
fsr-3714	405	40	,	,	PUNCT
fsr-3714	405	41	research	research	NOUN
fsr-3714	405	42	should	should	AUX
fsr-3714	405	43	be	be	AUX
fsr-3714	405	44	focused	focus	VERB
fsr-3714	405	45	on	on	ADP
fsr-3714	405	46	how	how	SCONJ
fsr-3714	405	47	the	the	DET
fsr-3714	405	48	individual	individual	NOUN
fsr-3714	405	49	can	can	AUX
fsr-3714	405	50	hedge	hedge	VERB
fsr-3714	405	51	this	this	DET
fsr-3714	405	52	risk	risk	NOUN
fsr-3714	405	53	using	use	VERB
fsr-3714	405	54	options	option	NOUN
fsr-3714	405	55	and	and	CCONJ
fsr-3714	405	56	futures	future	NOUN
fsr-3714	405	57	contracts	contract	NOUN
fsr-3714	405	58	.	.	PUNCT
fsr-3714	406	1	a	a	DET
fsr-3714	406	2	second	second	ADJ
fsr-3714	406	3	area	area	NOUN
fsr-3714	406	4	of	of	ADP
fsr-3714	406	5	research	research	NOUN
fsr-3714	406	6	involves	involve	VERB
fsr-3714	406	7	the	the	DET
fsr-3714	406	8	determination	determination	NOUN
fsr-3714	406	9	of	of	ADP
fsr-3714	406	10	the	the	DET
fsr-3714	406	11	optimal	optimal	ADJ
fsr-3714	406	12	number	number	NOUN
fsr-3714	406	13	and	and	CCONJ
fsr-3714	406	14	type	type	NOUN
fsr-3714	406	15	of	of	ADP
fsr-3714	406	16	asset	asset	NOUN
fsr-3714	406	17	classes	class	NOUN
fsr-3714	406	18	to	to	PART
fsr-3714	406	19	be	be	AUX
fsr-3714	406	20	offered	offer	VERB
fsr-3714	406	21	in	in	ADP
fsr-3714	406	22	self	self	NOUN
fsr-3714	406	23	-	-	PUNCT
fsr-3714	406	24	directed	direct	VERB
fsr-3714	406	25	defined	define	VERB
fsr-3714	406	26	benefit	benefit	NOUN
fsr-3714	406	27	pension	pension	NOUN
fsr-3714	406	28	plans	plan	NOUN
fsr-3714	406	29	.	.	PUNCT
fsr-3714	407	1	the	the	DET
fsr-3714	407	2	requirements	requirement	NOUN
fsr-3714	407	3	of	of	ADP
fsr-3714	407	4	erisa	erisa	NOUN
fsr-3714	407	5	section	section	NOUN
fsr-3714	407	6	404(c	404(c	PROPN
fsr-3714	407	7	)	)	PUNCT
fsr-3714	407	8	only	only	ADV
fsr-3714	407	9	state	state	NOUN
fsr-3714	407	10	that	that	SCONJ
fsr-3714	407	11	the	the	DET
fsr-3714	407	12	number	number	NOUN
fsr-3714	407	13	of	of	ADP
fsr-3714	407	14	options	option	NOUN
fsr-3714	407	15	must	must	AUX
fsr-3714	407	16	be	be	AUX
fsr-3714	407	17	at	at	ADV
fsr-3714	407	18	least	least	ADV
fsr-3714	407	19	three	three	NUM
fsr-3714	407	20	and	and	CCONJ
fsr-3714	407	21	that	that	SCONJ
fsr-3714	407	22	each	each	DET
fsr-3714	407	23	alternative	alternative	NOUN
fsr-3714	407	24	must	must	AUX
fsr-3714	407	25	also	also	ADV
fsr-3714	407	26	be	be	AUX
fsr-3714	407	27	diversified	diversify	VERB
fsr-3714	407	28	and	and	CCONJ
fsr-3714	407	29	has	have	VERB
fsr-3714	407	30	materially	materially	ADV
fsr-3714	407	31	different	different	ADJ
fsr-3714	407	32	risk	risk	NOUN
fsr-3714	407	33	and	and	CCONJ
fsr-3714	407	34	return	return	NOUN
fsr-3714	407	35	characteristics	characteristic	NOUN
fsr-3714	407	36	.	.	PUNCT
fsr-3714	408	1	the	the	DET
fsr-3714	408	2	question	question	NOUN
fsr-3714	408	3	remains	remain	VERB
fsr-3714	408	4	as	as	ADP
fsr-3714	408	5	to	to	ADP
fsr-3714	408	6	what	what	PRON
fsr-3714	408	7	is	be	AUX
fsr-3714	408	8	materially	materially	ADV
fsr-3714	408	9	different	different	ADJ
fsr-3714	408	10	.	.	PUNCT
fsr-3714	409	1	finally	finally	ADV
fsr-3714	409	2	,	,	PUNCT
fsr-3714	409	3	there	there	PRON
fsr-3714	409	4	would	would	AUX
fsr-3714	409	5	appear	appear	VERB
fsr-3714	409	6	to	to	PART
fsr-3714	409	7	be	be	AUX
fsr-3714	409	8	a	a	DET
fsr-3714	409	9	need	need	NOUN
fsr-3714	409	10	to	to	PART
fsr-3714	409	11	develop	develop	VERB
fsr-3714	409	12	guidelines	guideline	NOUN
fsr-3714	409	13	for	for	ADP
fsr-3714	409	14	the	the	DET
fsr-3714	409	15	selection	selection	NOUN
fsr-3714	409	16	of	of	ADP
fsr-3714	409	17	insurance	insurance	NOUN
fsr-3714	409	18	companies	company	NOUN
fsr-3714	409	19	which	which	PRON
fsr-3714	409	20	provide	provide	VERB
fsr-3714	409	21	annuities	annuity	NOUN
fsr-3714	409	22	to	to	ADP
fsr-3714	409	23	plans	plan	NOUN
fsr-3714	409	24	which	which	PRON
fsr-3714	409	25	are	be	AUX
fsr-3714	409	26	terminated	terminate	VERB
fsr-3714	409	27	.	.	PUNCT
fsr-3714	410	1	under	under	ADP
fsr-3714	410	2	the	the	DET
fsr-3714	410	3	current	current	ADJ
fsr-3714	410	4	pbgc	pbgc	PROPN
fsr-3714	410	5	regulations	regulation	NOUN
fsr-3714	410	6	,	,	PUNCT
fsr-3714	410	7	there	there	PRON
fsr-3714	410	8	is	be	VERB
fsr-3714	410	9	no	no	DET
fsr-3714	410	10	further	further	ADJ
fsr-3714	410	11	involvement	involvement	NOUN
fsr-3714	410	12	on	on	ADP
fsr-3714	410	13	its	its	PRON
fsr-3714	410	14	part	part	NOUN
fsr-3714	410	15	once	once	SCONJ
fsr-3714	410	16	the	the	DET
fsr-3714	410	17	plan	plan	NOUN
fsr-3714	410	18	is	be	AUX
fsr-3714	410	19	terminated	terminate	VERB
fsr-3714	410	20	and	and	CCONJ
fsr-3714	410	21	the	the	DET
fsr-3714	410	22	annuities	annuity	NOUN
fsr-3714	410	23	are	be	AUX
fsr-3714	410	24	purchased	purchase	VERB
fsr-3714	410	25	.	.	PUNCT
fsr-3714	411	1	in	in	ADP
fsr-3714	411	2	addition	addition	NOUN
fsr-3714	411	3	under	under	ADP
fsr-3714	411	4	current	current	ADJ
fsr-3714	411	5	law	law	NOUN
fsr-3714	411	6	the	the	DET
fsr-3714	411	7	plan	plan	NOUN
fsr-3714	411	8	sponsor	sponsor	NOUN
fsr-3714	411	9	is	be	AUX
fsr-3714	411	10	not	not	PART
fsr-3714	411	11	liable	liable	ADJ
fsr-3714	411	12	in	in	ADP
fsr-3714	411	13	the	the	DET
fsr-3714	411	14	event	event	NOUN
fsr-3714	411	15	the	the	DET
fsr-3714	411	16	insurance	insurance	NOUN
fsr-3714	411	17	suffers	suffer	VERB
fsr-3714	411	18	financial	financial	ADJ
fsr-3714	411	19	difficulties	difficulty	NOUN
fsr-3714	411	20	in	in	ADP
fsr-3714	411	21	the	the	DET
fsr-3714	411	22	future	future	NOUN
fsr-3714	411	23	which	which	PRON
fsr-3714	411	24	would	would	AUX
fsr-3714	411	25	jeopardize	jeopardize	VERB
fsr-3714	411	26	the	the	DET
fsr-3714	411	27	participants	participant	NOUN
fsr-3714	411	28	pension	pension	NOUN
fsr-3714	411	29	benefits	benefit	NOUN
fsr-3714	411	30	.	.	PUNCT
fsr-3714	412	1	therefore	therefore	ADV
fsr-3714	412	2	,	,	PUNCT
fsr-3714	412	3	establishing	establish	VERB
fsr-3714	412	4	criteria	criterion	NOUN
fsr-3714	412	5	for	for	ADP
fsr-3714	412	6	the	the	DET
fsr-3714	412	7	selection	selection	NOUN
fsr-3714	412	8	of	of	ADP
fsr-3714	412	9	the	the	DET
fsr-3714	412	10	insurance	insurance	NOUN
fsr-3714	412	11	company	company	NOUN
fsr-3714	412	12	would	would	AUX
fsr-3714	412	13	be	be	AUX
fsr-3714	412	14	a	a	DET
fsr-3714	412	15	desirable	desirable	ADJ
fsr-3714	412	16	research	research	NOUN
fsr-3714	412	17	project	project	NOUN
fsr-3714	412	18	.	.	PUNCT
fsr-3714	413	1	notes	note	VERB
fsr-3714	413	2	1	1	NUM
fsr-3714	413	3	.	.	NOUN
fsr-3714	413	4	2	2	NUM
fsr-3714	413	5	.	.	NOUN
fsr-3714	413	6	3	3	NUM
fsr-3714	413	7	.	.	NOUN
fsr-3714	413	8	4	4	NUM
fsr-3714	413	9	.	.	NOUN
fsr-3714	413	10	5	5	NUM
fsr-3714	413	11	.	.	NOUN
fsr-3714	413	12	6	6	NUM
fsr-3714	413	13	.	.	NOUN
fsr-3714	413	14	7	7	NUM
fsr-3714	413	15	.	.	NOUN
fsr-3714	413	16	8	8	NUM
fsr-3714	413	17	.	.	NOUN
fsr-3714	413	18	9	9	NUM
fsr-3714	413	19	.	.	NOUN
fsr-3714	413	20	10	10	NUM
fsr-3714	413	21	.	.	X
fsr-3714	414	1	11	11	NUM
fsr-3714	414	2	.	.	X
fsr-3714	415	1	12	12	NUM
fsr-3714	415	2	.	.	PUNCT
fsr-3714	416	1	accrued	accrue	VERB
fsr-3714	416	2	vested	vested	ADJ
fsr-3714	416	3	benefits	benefit	NOUN
fsr-3714	416	4	are	be	AUX
fsr-3714	416	5	those	those	DET
fsr-3714	416	6	benefits	benefit	NOUN
fsr-3714	416	7	which	which	PRON
fsr-3714	416	8	the	the	DET
fsr-3714	416	9	participant	participant	NOUN
fsr-3714	416	10	has	have	AUX
fsr-3714	416	11	earned	earn	VERB
fsr-3714	416	12	by	by	ADP
fsr-3714	416	13	satisfying	satisfy	VERB
fsr-3714	416	14	a	a	DET
fsr-3714	416	15	minimum	minimum	ADJ
fsr-3714	416	16	employment	employment	NOUN
fsr-3714	416	17	period	period	NOUN
fsr-3714	416	18	criterion	criterion	NOUN
fsr-3714	416	19	,	,	PUNCT
fsr-3714	416	20	and	and	CCONJ
fsr-3714	416	21	which	which	PRON
fsr-3714	416	22	have	have	AUX
fsr-3714	416	23	become	become	VERB
fsr-3714	416	24	an	an	DET
fsr-3714	416	25	obligation	obligation	NOUN
fsr-3714	416	26	of	of	ADP
fsr-3714	416	27	the	the	DET
fsr-3714	416	28	firm	firm	NOUN
fsr-3714	416	29	,	,	PUNCT
fsr-3714	416	30	regardless	regardless	ADV
fsr-3714	416	31	of	of	ADP
fsr-3714	416	32	whether	whether	SCONJ
fsr-3714	416	33	or	or	CCONJ
fsr-3714	416	34	not	not	PART
fsr-3714	416	35	the	the	DET
fsr-3714	416	36	plan	plan	NOUN
fsr-3714	416	37	participant	participant	NOUN
fsr-3714	416	38	remains	remain	VERB
fsr-3714	416	39	with	with	ADP
fsr-3714	416	40	the	the	DET
fsr-3714	416	41	firm	firm	NOUN
fsr-3714	416	42	beyond	beyond	ADP
fsr-3714	416	43	that	that	DET
fsr-3714	416	44	time	time	NOUN
fsr-3714	416	45	period	period	NOUN
fsr-3714	416	46	.	.	PUNCT
fsr-3714	417	1	these	these	DET
fsr-3714	417	2	comments	comment	NOUN
fsr-3714	417	3	by	by	ADP
fsr-3714	417	4	mr	mr	PROPN
fsr-3714	417	5	.	.	PROPN
fsr-3714	417	6	lockhart	lockhart	PROPN
fsr-3714	417	7	are	be	AUX
fsr-3714	417	8	found	find	VERB
fsr-3714	417	9	in	in	ADP
fsr-3714	417	10	“	"	PUNCT
fsr-3714	417	11	grey	grey	PROPN
fsr-3714	417	12	peril	peril	NOUN
fsr-3714	417	13	,	,	PUNCT
fsr-3714	417	14	”	"	PUNCT
fsr-3714	417	15	the	the	DET
fsr-3714	417	16	economist	economist	NOUN
fsr-3714	417	17	,	,	PUNCT
fsr-3714	417	18	may	may	AUX
fsr-3714	417	19	11,1991	11,1991	NUM
fsr-3714	417	20	,	,	PUNCT
fsr-3714	417	21	p.	p.	NOUN
fsr-3714	417	22	78	78	NUM
fsr-3714	417	23	.	.	PUNCT
fsr-3714	418	1	the	the	DET
fsr-3714	418	2	prudent	prudent	ADJ
fsr-3714	418	3	man	man	NOUN
fsr-3714	418	4	rule	rule	NOUN
fsr-3714	418	5	is	be	AUX
fsr-3714	418	6	being	be	AUX
fsr-3714	418	7	replaced	replace	VERB
fsr-3714	418	8	by	by	ADP
fsr-3714	418	9	the	the	DET
fsr-3714	418	10	prudent	prudent	ADJ
fsr-3714	418	11	investor	investor	NOUN
fsr-3714	418	12	rule	rule	NOUN
fsr-3714	418	13	as	as	ADP
fsr-3714	418	14	a	a	DET
fsr-3714	418	15	result	result	NOUN
fsr-3714	418	16	of	of	ADP
fsr-3714	418	17	work	work	NOUN
fsr-3714	418	18	by	by	ADP
fsr-3714	418	19	the	the	DET
fsr-3714	418	20	american	american	PROPN
fsr-3714	418	21	law	law	PROPN
fsr-3714	418	22	institute	institute	NOUN
fsr-3714	418	23	which	which	PRON
fsr-3714	418	24	resulted	result	VERB
fsr-3714	418	25	in	in	ADP
fsr-3714	418	26	a	a	DET
fsr-3714	418	27	restatement	restatement	NOUN
fsr-3714	418	28	of	of	ADP
fsr-3714	418	29	the	the	DET
fsr-3714	418	30	common	common	ADJ
fsr-3714	418	31	law	law	NOUN
fsr-3714	418	32	of	of	ADP
fsr-3714	418	33	trust	trust	NOUN
fsr-3714	418	34	investments	investment	NOUN
fsr-3714	418	35	.	.	PUNCT
fsr-3714	419	1	erisa	erisa	NOUN
fsr-3714	419	2	section	section	NOUN
fsr-3714	419	3	404(a	404(a	PROPN
fsr-3714	419	4	)	)	PUNCT
fsr-3714	419	5	(	(	PUNCT
fsr-3714	419	6	l)(a	l)(a	PROPN
fsr-3714	419	7	-	-	PUNCT
fsr-3714	419	8	d	d	NOUN
fsr-3714	419	9	)	)	PUNCT
fsr-3714	419	10	.	.	PUNCT
fsr-3714	420	1	for	for	ADP
fsr-3714	420	2	a	a	DET
fsr-3714	420	3	discussion	discussion	NOUN
fsr-3714	420	4	of	of	ADP
fsr-3714	420	5	the	the	DET
fsr-3714	420	6	weyerhauser	weyerhauser	NOUN
fsr-3714	420	7	suit	suit	NOUN
fsr-3714	420	8	see	see	VERB
fsr-3714	420	9	“	"	PUNCT
fsr-3714	420	10	verdict	verdict	NOUN
fsr-3714	420	11	inconclusive	inconclusive	ADJ
fsr-3714	420	12	in	in	ADP
fsr-3714	420	13	manager	manager	NOUN
fsr-3714	420	14	lawsuit	lawsuit	NOUN
fsr-3714	420	15	,	,	PUNCT
fsr-3714	420	16	”	"	PUNCT
fsr-3714	420	17	pensions	pension	NOUN
fsr-3714	420	18	&	&	CCONJ
fsr-3714	420	19	investments	investment	NOUN
fsr-3714	420	20	,	,	PUNCT
fsr-3714	420	21	march	march	PROPN
fsr-3714	420	22	30	30	NUM
fsr-3714	420	23	,	,	PUNCT
fsr-3714	420	24	1992	1992	NUM
fsr-3714	420	25	,	,	PUNCT
fsr-3714	420	26	p.	p.	NOUN
fsr-3714	420	27	4	4	NUM
fsr-3714	420	28	.	.	PUNCT
fsr-3714	421	1	copeland	copeland	PROPN
fsr-3714	421	2	and	and	CCONJ
fsr-3714	421	3	weston	weston	PROPN
fsr-3714	421	4	(	(	PUNCT
fsr-3714	421	5	1988	1988	NUM
fsr-3714	421	6	,	,	PUNCT
fsr-3714	421	7	p.	p.	NOUN
fsr-3714	421	8	642	642	NUM
fsr-3714	421	9	)	)	PUNCT
fsr-3714	421	10	.	.	PUNCT
fsr-3714	422	1	projected	project	VERB
fsr-3714	422	2	benefit	benefit	NOUN
fsr-3714	422	3	obligation	obligation	NOUN
fsr-3714	422	4	exceeds	exceed	VERB
fsr-3714	422	5	the	the	DET
fsr-3714	422	6	accumulated	accumulate	VERB
fsr-3714	422	7	benefit	benefit	NOUN
fsr-3714	422	8	obligation	obligation	NOUN
fsr-3714	422	9	because	because	SCONJ
fsr-3714	422	10	it	it	PRON
fsr-3714	422	11	factors	factor	VERB
fsr-3714	422	12	in	in	ADP
fsr-3714	422	13	periodic	periodic	ADJ
fsr-3714	422	14	assumed	assume	VERB
fsr-3714	422	15	increases	increase	NOUN
fsr-3714	422	16	in	in	ADP
fsr-3714	422	17	salary	salary	NOUN
fsr-3714	422	18	,	,	PUNCT
fsr-3714	422	19	thereby	thereby	ADV
fsr-3714	422	20	raising	raise	VERB
fsr-3714	422	21	the	the	DET
fsr-3714	422	22	pension	pension	NOUN
fsr-3714	422	23	liability	liability	NOUN
fsr-3714	422	24	above	above	ADP
fsr-3714	422	25	the	the	DET
fsr-3714	422	26	accumulated	accumulate	VERB
fsr-3714	422	27	benefit	benefit	NOUN
fsr-3714	422	28	obligation	obligation	NOUN
fsr-3714	422	29	,	,	PUNCT
fsr-3714	422	30	which	which	PRON
fsr-3714	422	31	does	do	AUX
fsr-3714	422	32	not	not	PART
fsr-3714	422	33	include	include	VERB
fsr-3714	422	34	a	a	DET
fsr-3714	422	35	provision	provision	NOUN
fsr-3714	422	36	for	for	ADP
fsr-3714	422	37	salary	salary	NOUN
fsr-3714	422	38	increases	increase	NOUN
fsr-3714	422	39	.	.	PUNCT
fsr-3714	423	1	for	for	ADP
fsr-3714	423	2	a	a	DET
fsr-3714	423	3	discussion	discussion	NOUN
fsr-3714	423	4	of	of	ADP
fsr-3714	423	5	actuarial	actuarial	ADJ
fsr-3714	423	6	costs	cost	NOUN
fsr-3714	423	7	methods	method	NOUN
fsr-3714	423	8	see	see	VERB
fsr-3714	423	9	winklevoss	winklevoss	NOUN
fsr-3714	423	10	(	(	PUNCT
fsr-3714	423	11	1977	1977	NUM
fsr-3714	423	12	)	)	PUNCT
fsr-3714	423	13	.	.	PUNCT
fsr-3714	424	1	for	for	ADP
fsr-3714	424	2	a	a	DET
fsr-3714	424	3	further	further	ADJ
fsr-3714	424	4	discussion	discussion	NOUN
fsr-3714	424	5	of	of	ADP
fsr-3714	424	6	this	this	DET
fsr-3714	424	7	requirement	requirement	NOUN
fsr-3714	424	8	see	see	VERB
fsr-3714	424	9	“	"	PUNCT
fsr-3714	424	10	annuity	annuity	NOUN
fsr-3714	424	11	notice	notice	NOUN
fsr-3714	424	12	to	to	PART
fsr-3714	424	13	be	be	AUX
fsr-3714	424	14	required	require	VERB
fsr-3714	424	15	,	,	PUNCT
fsr-3714	424	16	”	"	PUNCT
fsr-3714	424	17	employment	employment	NOUN
fsr-3714	424	18	benefit	benefit	NOUN
fsr-3714	424	19	plan	plan	NOUN
fsr-3714	424	20	review	review	NOUN
fsr-3714	424	21	,	,	PUNCT
fsr-3714	424	22	december	december	PROPN
fsr-3714	424	23	199	199	NUM
fsr-3714	424	24	1	1	NUM
fsr-3714	424	25	,	,	PUNCT
fsr-3714	424	26	pp	pp	ADJ
fsr-3714	424	27	.	.	PUNCT
fsr-3714	425	1	52	52	NUM
fsr-3714	425	2	-	-	SYM
fsr-3714	425	3	53	53	NUM
fsr-3714	425	4	.	.	PUNCT
fsr-3714	426	1	“	"	PUNCT
fsr-3714	426	2	retirement	retirement	NOUN
fsr-3714	426	3	plans	plan	NOUN
fsr-3714	426	4	,	,	PUNCT
fsr-3714	426	5	”	"	PUNCT
fsr-3714	426	6	employee	employee	NOUN
fsr-3714	426	7	benejit	benejit	PROPN
fsr-3714	426	8	review	review	PROPN
fsr-3714	426	9	,	,	PUNCT
fsr-3714	426	10	june	june	PROPN
fsr-3714	426	11	1992	1992	NUM
fsr-3714	426	12	,	,	PUNCT
fsr-3714	426	13	p.	p.	NOUN
fsr-3714	426	14	68	68	NUM
fsr-3714	426	15	.	.	PUNCT
fsr-3714	427	1	the	the	DET
fsr-3714	427	2	1992	1992	NUM
fsr-3714	427	3	guaranteed	guarantee	VERB
fsr-3714	427	4	maximum	maximum	ADJ
fsr-3714	427	5	benefit	benefit	NOUN
fsr-3714	427	6	is	be	AUX
fsr-3714	427	7	$	$	SYM
fsr-3714	427	8	2,353.27	2,353.27	NUM
fsr-3714	427	9	.	.	PUNCT
fsr-3714	428	1	the	the	DET
fsr-3714	428	2	source	source	NOUN
fsr-3714	428	3	of	of	ADP
fsr-3714	428	4	this	this	DET
fsr-3714	428	5	information	information	NOUN
fsr-3714	428	6	is	be	AUX
fsr-3714	428	7	“	"	PUNCT
fsr-3714	428	8	news	news	NOUN
fsr-3714	428	9	,	,	PUNCT
fsr-3714	428	10	”	"	PUNCT
fsr-3714	428	11	pension	pension	NOUN
fsr-3714	428	12	benefit	benefit	NOUN
fsr-3714	428	13	guaranty	guaranty	NOUN
fsr-3714	428	14	corporation	corporation	NOUN
fsr-3714	428	15	,	,	PUNCT
fsr-3714	428	16	november	november	PROPN
fsr-3714	428	17	19	19	NUM
fsr-3714	428	18	,	,	PUNCT
fsr-3714	428	19	1992	1992	NUM
fsr-3714	428	20	.	.	PUNCT
fsr-3714	429	1	abken	abken	PROPN
fsr-3714	429	2	,	,	PUNCT
fsr-3714	429	3	peter	peter	PROPN
fsr-3714	429	4	a.	a.	PROPN
fsr-3714	429	5	1992	1992	NUM
fsr-3714	429	6	.	.	PUNCT
fsr-3714	430	1	“	"	PUNCT
fsr-3714	430	2	corporate	corporate	ADJ
fsr-3714	430	3	pension	pension	NOUN
fsr-3714	430	4	and	and	CCONJ
fsr-3714	430	5	government	government	NOUN
fsr-3714	430	6	insurance	insurance	NOUN
fsr-3714	430	7	:	:	PUNCT
fsr-3714	430	8	deja	deja	NOUN
fsr-3714	430	9	vu	vu	NOUN
fsr-3714	430	10	all	all	ADV
fsr-3714	430	11	over	over	ADV
fsr-3714	430	12	again	again	ADV
fsr-3714	430	13	?	?	PUNCT
fsr-3714	430	14	,	,	PUNCT
fsr-3714	430	15	”	"	PUNCT
fsr-3714	430	16	economic	economic	ADJ
fsr-3714	430	17	review	review	NOUN
fsr-3714	430	18	,	,	PUNCT
fsr-3714	430	19	federal	federal	PROPN
fsr-3714	430	20	reserve	reserve	PROPN
fsr-3714	430	21	bank	bank	PROPN
fsr-3714	430	22	of	of	ADP
fsr-3714	430	23	atlanta	atlanta	PROPN
fsr-3714	430	24	,	,	PUNCT
fsr-3714	430	25	march	march	PROPN
fsr-3714	430	26	/	/	SYM
fsr-3714	430	27	april	april	PROPN
fsr-3714	430	28	:	:	PUNCT
fsr-3714	430	29	1	1	NUM
fsr-3714	430	30	-	-	SYM
fsr-3714	430	31	16	16	NUM
fsr-3714	430	32	.	.	PUNCT
fsr-3714	431	1	the	the	DET
fsr-3714	431	2	risks	risk	NOUN
fsr-3714	431	3	of	of	ADP
fsr-3714	431	4	pension	pension	NOUN
fsr-3714	431	5	plans	plan	NOUN
fsr-3714	431	6	155	155	NUM
fsr-3714	431	7	albert	albert	PROPN
fsr-3714	431	8	,	,	PUNCT
fsr-3714	431	9	rory	rory	PROPN
fsr-3714	431	10	j.	j.	PROPN
fsr-3714	431	11	and	and	CCONJ
fsr-3714	431	12	neal	neal	PROPN
fsr-3714	431	13	s.	s.	PROPN
fsr-3714	431	14	schelberg	schelberg	PROPN
fsr-3714	431	15	.	.	PUNCT
fsr-3714	431	16	1992	1992	NUM
fsr-3714	431	17	.	.	PUNCT
fsr-3714	432	1	“	"	PUNCT
fsr-3714	432	2	courts	court	NOUN
fsr-3714	432	3	bar	bar	NOUN
fsr-3714	432	4	recovery	recovery	NOUN
fsr-3714	432	5	for	for	ADP
fsr-3714	432	6	erisa	erisa	NOUN
fsr-3714	432	7	procedural	procedural	ADJ
fsr-3714	432	8	violations	violation	NOUN
fsr-3714	432	9	,	,	PUNCT
fsr-3714	432	10	”	"	PUNCT
fsr-3714	432	11	pension	pension	NOUN
fsr-3714	432	12	world	world	NOUN
fsr-3714	432	13	,	,	PUNCT
fsr-3714	432	14	28	28	NUM
fsr-3714	432	15	(	(	PUNCT
fsr-3714	432	16	may	may	PROPN
fsr-3714	432	17	):	):	PUNCT
fsr-3714	432	18	27	27	NUM
fsr-3714	432	19	-	-	SYM
fsr-3714	432	20	28	28	NUM
fsr-3714	432	21	.	.	PUNCT
fsr-3714	433	1	alderson	alderson	PROPN
fsr-3714	433	2	,	,	PUNCT
fsr-3714	433	3	michael	michael	PROPN
fsr-3714	433	4	j.	j.	PROPN
fsr-3714	433	5	1990	1990	NUM
fsr-3714	433	6	.	.	PUNCT
fsr-3714	434	1	“	"	PUNCT
fsr-3714	434	2	corporate	corporate	ADJ
fsr-3714	434	3	pension	pension	NOUN
fsr-3714	434	4	policy	policy	NOUN
fsr-3714	434	5	under	under	ADP
fsr-3714	434	6	obra	obra	PROPN
fsr-3714	434	7	1987	1987	NUM
fsr-3714	434	8	,	,	PUNCT
fsr-3714	434	9	”	"	PUNCT
fsr-3714	434	10	finunciul	finunciul	ADJ
fsr-3714	434	11	management	management	NOUN
fsr-3714	434	12	,	,	PUNCT
fsr-3714	434	13	19	19	NUM
fsr-3714	434	14	:	:	SYM
fsr-3714	434	15	86	86	NUM
fsr-3714	434	16	-	-	SYM
fsr-3714	434	17	97	97	NUM
fsr-3714	434	18	.	.	PUNCT
fsr-3714	435	1	barrett	barrett	PROPN
fsr-3714	435	2	,	,	PUNCT
fsr-3714	435	3	w.	w.	PROPN
fsr-3714	435	4	brian	brian	PROPN
fsr-3714	435	5	and	and	CCONJ
fsr-3714	435	6	john	john	PROPN
fsr-3714	435	7	w.	w.	PROPN
fsr-3714	435	8	phenenger	phenenger	PROPN
fsr-3714	435	9	,	,	PUNCT
fsr-3714	435	10	ii	ii	PROPN
fsr-3714	435	11	.	.	PROPN
fsr-3714	435	12	1989	1989	NUM
fsr-3714	435	13	.	.	PUNCT
fsr-3714	436	1	“	"	PUNCT
fsr-3714	436	2	proper	proper	ADJ
fsr-3714	436	3	cash	cash	NOUN
fsr-3714	436	4	-	-	PUNCT
fsr-3714	436	5	flow	flow	NOUN
fsr-3714	436	6	discounting	discounting	NOUN
fsr-3714	436	7	for	for	ADP
fsr-3714	436	8	pension	pension	NOUN
fsr-3714	436	9	fund	fund	NOUN
fsr-3714	436	10	liabilities	liability	NOUN
fsr-3714	436	11	,	,	PUNCT
fsr-3714	436	12	”	"	PUNCT
fsr-3714	436	13	financial	financial	ADJ
fsr-3714	436	14	analysts	analyst	NOUN
fsr-3714	436	15	journal	journal	NOUN
fsr-3714	436	16	,	,	PUNCT
fsr-3714	436	17	(	(	PUNCT
fsr-3714	436	18	march	march	PROPN
fsr-3714	436	19	/	/	SYM
fsr-3714	436	20	april	april	PROPN
fsr-3714	436	21	):	):	PUNCT
fsr-3714	436	22	68	68	NUM
fsr-3714	436	23	-	-	SYM
fsr-3714	436	24	70	70	NUM
fsr-3714	436	25	.	.	PUNCT
fsr-3714	437	1	black	black	ADJ
fsr-3714	437	2	,	,	PUNCT
fsr-3714	437	3	fischer	fischer	PROPN
fsr-3714	437	4	.	.	PUNCT
fsr-3714	438	1	1980	1980	NUM
fsr-3714	438	2	.	.	PUNCT
fsr-3714	439	1	“	"	PUNCT
fsr-3714	439	2	the	the	DET
fsr-3714	439	3	tax	tax	NOUN
fsr-3714	439	4	consequences	consequence	NOUN
fsr-3714	439	5	of	of	ADP
fsr-3714	439	6	long	long	ADV
fsr-3714	439	7	-	-	PUNCT
fsr-3714	439	8	run	run	VERB
fsr-3714	439	9	pension	pension	NOUN
fsr-3714	439	10	policy	policy	NOUN
fsr-3714	439	11	,	,	PUNCT
fsr-3714	439	12	”	"	PUNCT
fsr-3714	439	13	financial	financial	ADJ
fsr-3714	439	14	analysts	analyst	NOUN
fsr-3714	439	15	journal	journal	NOUN
fsr-3714	439	16	,	,	PUNCT
fsr-3714	439	17	(	(	PUNCT
fsr-3714	439	18	july	july	PROPN
fsr-3714	439	19	/	/	SYM
fsr-3714	439	20	august	august	PROPN
fsr-3714	439	21	):	):	PUNCT
fsr-3714	439	22	21	21	NUM
fsr-3714	439	23	-	-	SYM
fsr-3714	439	24	28	28	NUM
fsr-3714	439	25	.	.	PUNCT
fsr-3714	440	1	bodie	bodie	PROPN
fsr-3714	440	2	,	,	PUNCT
fsr-3714	440	3	zvi	zvi	PROPN
fsr-3714	440	4	,	,	PUNCT
fsr-3714	440	5	1990	1990	NUM
fsr-3714	440	6	,	,	PUNCT
fsr-3714	440	7	“	"	PUNCT
fsr-3714	440	8	pension	pension	NOUN
fsr-3714	440	9	funds	fund	NOUN
fsr-3714	440	10	and	and	CCONJ
fsr-3714	440	11	financial	financial	ADJ
fsr-3714	440	12	innovation	innovation	NOUN
fsr-3714	440	13	,	,	PUNCT
fsr-3714	440	14	”	"	PUNCT
fsr-3714	440	15	financial	financial	ADJ
fsr-3714	440	16	management	management	NOUN
fsr-3714	440	17	,	,	PUNCT
fsr-3714	440	18	19	19	NUM
fsr-3714	440	19	:	:	SYM
fsr-3714	440	20	1	1	NUM
fsr-3714	440	21	l-22	l-22	PROPN
fsr-3714	440	22	.	.	PUNCT
fsr-3714	441	1	bodie	bodie	PROPN
fsr-3714	441	2	,	,	PUNCT
fsr-3714	441	3	zvi	zvi	PROPN
fsr-3714	441	4	,	,	PUNCT
fsr-3714	441	5	jay	jay	PROPN
fsr-3714	441	6	0	0	NUM
fsr-3714	441	7	.	.	PUNCT
fsr-3714	442	1	light	light	PROPN
fsr-3714	442	2	,	,	PUNCT
fsr-3714	442	3	randall	randall	PROPN
fsr-3714	442	4	merck	merck	PROPN
fsr-3714	442	5	,	,	PUNCT
fsr-3714	442	6	and	and	CCONJ
fsr-3714	442	7	robert	robert	PROPN
fsr-3714	442	8	a.	a.	PROPN
fsr-3714	442	9	taggart	taggart	PROPN
fsr-3714	442	10	,	,	PUNCT
fsr-3714	442	11	jr	jr	PROPN
fsr-3714	442	12	.	.	PROPN
fsr-3714	442	13	1987	1987	NUM
fsr-3714	442	14	.	.	PUNCT
fsr-3714	443	1	“	"	PUNCT
fsr-3714	443	2	funding	funding	NOUN
fsr-3714	443	3	and	and	CCONJ
fsr-3714	443	4	asset	asset	NOUN
fsr-3714	443	5	allocation	allocation	NOUN
fsr-3714	443	6	in	in	ADP
fsr-3714	443	7	corporate	corporate	ADJ
fsr-3714	443	8	pension	pension	NOUN
fsr-3714	443	9	plans	plan	NOUN
fsr-3714	443	10	:	:	PUNCT
fsr-3714	443	11	an	an	DET
fsr-3714	443	12	empirical	empirical	ADJ
fsr-3714	443	13	investigation	investigation	NOUN
fsr-3714	443	14	,	,	PUNCT
fsr-3714	443	15	”	"	PUNCT
fsr-3714	443	16	issues	issue	NOUN
fsr-3714	443	17	in	in	ADP
fsr-3714	443	18	pension	pension	NOUN
fsr-3714	443	19	eco	eco	NOUN
fsr-3714	443	20	nomics	nomic	NOUN
fsr-3714	443	21	,	,	PUNCT
fsr-3714	443	22	bodie	bodie	PROPN
fsr-3714	443	23	,	,	PUNCT
fsr-3714	443	24	shoven	shoven	ADJ
fsr-3714	443	25	,	,	PUNCT
fsr-3714	443	26	and	and	CCONJ
fsr-3714	443	27	wise	wise	ADJ
fsr-3714	443	28	,	,	PUNCT
fsr-3714	443	29	(	(	PUNCT
fsr-3714	443	30	eds	ed	NOUN
fsr-3714	443	31	.	.	PUNCT
fsr-3714	443	32	)	)	PUNCT
fsr-3714	444	1	chicago	chicago	PROPN
fsr-3714	444	2	,	,	PUNCT
fsr-3714	444	3	il	il	PROPN
fsr-3714	444	4	:	:	PUNCT
fsr-3714	444	5	university	university	PROPN
fsr-3714	444	6	of	of	ADP
fsr-3714	444	7	chicago	chicago	PROPN
fsr-3714	444	8	press	press	PROPN
fsr-3714	444	9	.	.	PUNCT
fsr-3714	445	1	bulow	bulow	PROPN
fsr-3714	445	2	,	,	PUNCT
fsr-3714	445	3	jeremy	jeremy	PROPN
fsr-3714	445	4	i.	i.	PROPN
fsr-3714	445	5	1982	1982	NUM
fsr-3714	445	6	.	.	PUNCT
fsr-3714	446	1	“	"	PUNCT
fsr-3714	446	2	what	what	PRON
fsr-3714	446	3	are	be	AUX
fsr-3714	446	4	corporate	corporate	ADJ
fsr-3714	446	5	pension	pension	NOUN
fsr-3714	446	6	liabilities	liability	NOUN
fsr-3714	446	7	?	?	PUNCT
fsr-3714	446	8	,	,	PUNCT
fsr-3714	446	9	”	"	PUNCT
fsr-3714	446	10	quarterly	quarterly	ADJ
fsr-3714	446	11	journal	journal	NOUN
fsr-3714	446	12	of	of	ADP
fsr-3714	446	13	economics	economic	NOUN
fsr-3714	446	14	,	,	PUNCT
fsr-3714	446	15	(	(	PUNCT
fsr-3714	446	16	august	august	PROPN
fsr-3714	446	17	):	):	PUNCT
fsr-3714	446	18	435452	435452	NUM
fsr-3714	446	19	.	.	PUNCT
fsr-3714	447	1	buck	buck	NOUN
fsr-3714	447	2	consultants	consultants	PROPN
fsr-3714	447	3	,	,	PUNCT
fsr-3714	447	4	inc	inc	PROPN
fsr-3714	447	5	.	.	PROPN
fsr-3714	447	6	1992	1992	NUM
fsr-3714	447	7	.	.	PUNCT
fsr-3714	448	1	for	for	ADP
fsr-3714	448	2	your	your	PRON
fsr-3714	448	3	information	information	NOUN
fsr-3714	448	4	,	,	PUNCT
fsr-3714	448	5	november	november	PROPN
fsr-3714	448	6	3,1992	3,1992	NUM
fsr-3714	448	7	,	,	PUNCT
fsr-3714	448	8	pp	pp	ADV
fsr-3714	448	9	.	.	PUNCT
fsr-3714	448	10	1	1	NUM
fsr-3714	448	11	-	-	SYM
fsr-3714	448	12	6	6	NUM
fsr-3714	448	13	.	.	PUNCT
fsr-3714	448	14	chemoff	chemoff	PROPN
fsr-3714	448	15	,	,	PUNCT
fsr-3714	448	16	joel	joel	PROPN
fsr-3714	448	17	.	.	PUNCT
fsr-3714	448	18	1992a	1992a	NUM
fsr-3714	448	19	.	.	PUNCT
fsr-3714	449	1	“	"	PUNCT
fsr-3714	449	2	pbgc	pbgc	PROPN
fsr-3714	449	3	in	in	ADP
fsr-3714	449	4	accounting	accounting	NOUN
fsr-3714	449	5	fray	fray	NOUN
fsr-3714	449	6	,	,	PUNCT
fsr-3714	449	7	”	"	PUNCT
fsr-3714	449	8	pensions	pension	NOUN
fsr-3714	449	9	&	&	CCONJ
fsr-3714	449	10	investments	investment	NOUN
fsr-3714	449	11	,	,	PUNCT
fsr-3714	449	12	(	(	PUNCT
fsr-3714	449	13	march	march	PROPN
fsr-3714	449	14	2	2	NUM
fsr-3714	449	15	):	):	PUNCT
fsr-3714	449	16	6	6	NUM
fsr-3714	449	17	.	.	X
fsr-3714	449	18	chemoff	chemoff	PROPN
fsr-3714	449	19	,	,	PUNCT
fsr-3714	449	20	joel	joel	PROPN
fsr-3714	449	21	.	.	PROPN
fsr-3714	449	22	1992b	1992b	PROPN
fsr-3714	449	23	.	.	PUNCT
fsr-3714	450	1	“	"	PUNCT
fsr-3714	450	2	supreme	supreme	PROPN
fsr-3714	450	3	court	court	PROPN
fsr-3714	450	4	to	to	PART
fsr-3714	450	5	rule	rule	VERB
fsr-3714	450	6	on	on	ADP
fsr-3714	450	7	non	non	ADJ
fsr-3714	450	8	-	-	ADJ
fsr-3714	450	9	cash	cash	ADJ
fsr-3714	450	10	assets	asset	NOUN
fsr-3714	450	11	,	,	PUNCT
fsr-3714	450	12	”	"	PUNCT
fsr-3714	450	13	pensions	pension	NOUN
fsr-3714	450	14	&	&	CCONJ
fsr-3714	450	15	investments	investment	NOUN
fsr-3714	450	16	,	,	PUNCT
fsr-3714	450	17	(	(	PUNCT
fsr-3714	450	18	june	june	PROPN
fsr-3714	450	19	22	22	NUM
fsr-3714	450	20	):	):	PUNCT
fsr-3714	450	21	39	39	NUM
fsr-3714	450	22	.	.	PUNCT
fsr-3714	451	1	d’arcy	d’arcy	PROPN
fsr-3714	451	2	,	,	PUNCT
fsr-3714	451	3	stephen	stephen	PROPN
fsr-3714	451	4	p.	p.	PROPN
fsr-3714	451	5	and	and	CCONJ
fsr-3714	451	6	k.c	k.c	PROPN
fsr-3714	451	7	.	.	PROPN
fsr-3714	451	8	chen	chen	PROPN
fsr-3714	451	9	.	.	PUNCT
fsr-3714	452	1	1988	1988	NUM
fsr-3714	452	2	.	.	PUNCT
fsr-3714	453	1	“	"	PUNCT
fsr-3714	453	2	the	the	DET
fsr-3714	453	3	effect	effect	NOUN
fsr-3714	453	4	of	of	ADP
fsr-3714	453	5	changes	change	NOUN
fsr-3714	453	6	in	in	ADP
fsr-3714	453	7	pension	pension	NOUN
fsr-3714	453	8	plan	plan	NOUN
fsr-3714	453	9	interest	interest	NOUN
fsr-3714	453	10	rate	rate	NOUN
fsr-3714	453	11	assumptions	assumption	NOUN
fsr-3714	453	12	on	on	ADP
fsr-3714	453	13	security	security	NOUN
fsr-3714	453	14	prices	price	NOUN
fsr-3714	453	15	,	,	PUNCT
fsr-3714	453	16	”	"	PUNCT
fsr-3714	453	17	journal	journal	NOUN
fsr-3714	453	18	of	of	ADP
fsr-3714	453	19	economics	economic	NOUN
fsr-3714	453	20	and	and	CCONJ
fsr-3714	453	21	business	business	NOUN
fsr-3714	453	22	,	,	PUNCT
fsr-3714	453	23	40	40	NUM
fsr-3714	453	24	:	:	SYM
fsr-3714	453	25	243	243	NUM
fsr-3714	453	26	-	-	SYM
fsr-3714	453	27	252	252	NUM
fsr-3714	453	28	.	.	PUNCT
fsr-3714	454	1	clark	clark	PROPN
fsr-3714	454	2	,	,	PUNCT
fsr-3714	454	3	stephen	stephen	PROPN
fsr-3714	454	4	e.	e.	PROPN
fsr-3714	454	5	1991	1991	NUM
fsr-3714	454	6	.	.	PUNCT
fsr-3714	455	1	“	"	PUNCT
fsr-3714	455	2	are	be	AUX
fsr-3714	455	3	public	public	ADJ
fsr-3714	455	4	funds	fund	NOUN
fsr-3714	455	5	mortgaging	mortgage	VERB
fsr-3714	455	6	their	their	PRON
fsr-3714	455	7	future	future	NOUN
fsr-3714	455	8	.	.	PUNCT
fsr-3714	456	1	7	7	NUM
fsr-3714	456	2	,	,	PUNCT
fsr-3714	456	3	”	"	PUNCT
fsr-3714	456	4	institutional	institutional	ADJ
fsr-3714	456	5	investor	investor	NOUN
fsr-3714	456	6	,	,	PUNCT
fsr-3714	456	7	(	(	PUNCT
fsr-3714	456	8	july	july	PROPN
fsr-3714	456	9	25	25	NUM
fsr-3714	456	10	):	):	PUNCT
fsr-3714	456	11	61	61	NUM
fsr-3714	456	12	.	.	X
fsr-3714	457	1	copeland	copeland	PROPN
fsr-3714	457	2	,	,	PUNCT
fsr-3714	457	3	thomas	thomas	PROPN
fsr-3714	457	4	e.	e.	PROPN
fsr-3714	457	5	and	and	CCONJ
fsr-3714	457	6	j.	j.	PROPN
fsr-3714	457	7	fred	fred	PROPN
fsr-3714	457	8	weston	weston	PROPN
fsr-3714	457	9	.	.	PUNCT
fsr-3714	457	10	1988	1988	NUM
fsr-3714	457	11	.	.	PUNCT
fsr-3714	458	1	financial	financial	ADJ
fsr-3714	458	2	theory	theory	NOUN
fsr-3714	458	3	and	and	CCONJ
fsr-3714	458	4	policy	policy	NOUN
fsr-3714	458	5	,	,	PUNCT
fsr-3714	458	6	third	third	ADJ
fsr-3714	458	7	edition	edition	NOUN
fsr-3714	458	8	,	,	PUNCT
fsr-3714	458	9	reading	reading	NOUN
fsr-3714	458	10	,	,	PUNCT
fsr-3714	458	11	ma	ma	PROPN
fsr-3714	458	12	,	,	PUNCT
fsr-3714	458	13	addison	addison	PROPN
fsr-3714	458	14	-	-	PUNCT
fsr-3714	458	15	wesley	wesley	PROPN
fsr-3714	458	16	publishing	publishing	NOUN
fsr-3714	458	17	,	,	PUNCT
fsr-3714	458	18	pp	pp	ADP
fsr-3714	458	19	.	.	PUNCT
fsr-3714	459	1	638	638	NUM
fsr-3714	459	2	-	-	SYM
fsr-3714	459	3	656	656	NUM
fsr-3714	459	4	.	.	PUNCT
fsr-3714	460	1	feldstein	feldstein	PROPN
fsr-3714	460	2	,	,	PUNCT
fsr-3714	460	3	martin	martin	PROPN
fsr-3714	460	4	and	and	CCONJ
fsr-3714	460	5	randall	randall	PROPN
fsr-3714	460	6	merck	merck	PROPN
fsr-3714	460	7	.	.	PROPN
fsr-3714	460	8	1983	1983	NUM
fsr-3714	460	9	,	,	PUNCT
fsr-3714	460	10	“	"	PUNCT
fsr-3714	460	11	pension	pension	NOUN
fsr-3714	460	12	funds	fund	NOUN
fsr-3714	460	13	and	and	CCONJ
fsr-3714	460	14	the	the	DET
fsr-3714	460	15	value	value	NOUN
fsr-3714	460	16	of	of	ADP
fsr-3714	460	17	equities	equity	NOUN
fsr-3714	460	18	,	,	PUNCT
fsr-3714	460	19	”	"	PUNCT
fsr-3714	460	20	financial	financial	ADJ
fsr-3714	460	21	analysts	analyst	NOUN
fsr-3714	460	22	journal	journal	NOUN
fsr-3714	460	23	,	,	PUNCT
fsr-3714	460	24	(	(	PUNCT
fsr-3714	460	25	september	september	PROPN
fsr-3714	460	26	/	/	SYM
fsr-3714	460	27	october	october	PROPN
fsr-3714	460	28	):	):	PUNCT
fsr-3714	460	29	29	29	NUM
fsr-3714	460	30	-	-	SYM
fsr-3714	460	31	39	39	NUM
fsr-3714	460	32	.	.	PUNCT
fsr-3714	461	1	francis	francis	PROPN
fsr-3714	461	2	,	,	PUNCT
fsr-3714	461	3	j.	j.	PROPN
fsr-3714	461	4	and	and	CCONJ
fsr-3714	461	5	s.	s.	PROPN
fsr-3714	461	6	reiter	reiter	PROPN
fsr-3714	461	7	,	,	PUNCT
fsr-3714	461	8	1987	1987	NUM
fsr-3714	461	9	,	,	PUNCT
fsr-3714	461	10	“	"	PUNCT
fsr-3714	461	11	determinants	determinant	NOUN
fsr-3714	461	12	of	of	ADP
fsr-3714	461	13	corporate	corporate	ADJ
fsr-3714	461	14	pension	pension	NOUN
fsr-3714	461	15	funding	funding	NOUN
fsr-3714	461	16	strategy	strategy	NOUN
fsr-3714	461	17	,	,	PUNCT
fsr-3714	461	18	”	"	PUNCT
fsr-3714	461	19	journul	journul	NOUN
fsr-3714	461	20	of	of	ADP
fsr-3714	461	21	accounting	accounting	NOUN
fsr-3714	461	22	and	and	CCONJ
fsr-3714	461	23	economics	economic	NOUN
fsr-3714	461	24	,	,	PUNCT
fsr-3714	461	25	(	(	PUNCT
fsr-3714	461	26	january	january	PROPN
fsr-3714	461	27	):	):	PUNCT
fsr-3714	461	28	35	35	NUM
fsr-3714	461	29	-	-	SYM
fsr-3714	461	30	59	59	NUM
fsr-3714	461	31	.	.	PUNCT
fsr-3714	462	1	friedman	friedman	PROPN
fsr-3714	462	2	,	,	PUNCT
fsr-3714	462	3	b.	b.	PROPN
fsr-3714	462	4	1983	1983	NUM
fsr-3714	462	5	.	.	PUNCT
fsr-3714	463	1	“	"	PUNCT
fsr-3714	463	2	pension	pension	NOUN
fsr-3714	463	3	funding	funding	NOUN
fsr-3714	463	4	,	,	PUNCT
fsr-3714	463	5	pension	pension	NOUN
fsr-3714	463	6	asset	asset	NOUN
fsr-3714	463	7	allocation	allocation	NOUN
fsr-3714	463	8	and	and	CCONJ
fsr-3714	463	9	corporate	corporate	ADJ
fsr-3714	463	10	finance	finance	NOUN
fsr-3714	463	11	,	,	PUNCT
fsr-3714	463	12	”	"	PUNCT
fsr-3714	463	13	in	in	ADP
fsr-3714	463	14	financial	financial	ADJ
fsr-3714	463	15	aspects	aspect	NOUN
fsr-3714	463	16	of	of	ADP
fsr-3714	463	17	the	the	DET
fsr-3714	463	18	united	united	PROPN
fsr-3714	463	19	states	states	PROPN
fsr-3714	463	20	pension	pension	NOUN
fsr-3714	463	21	system	system	NOUN
fsr-3714	463	22	,	,	PUNCT
fsr-3714	463	23	z.	z.	PROPN
fsr-3714	463	24	bodie	bodie	PROPN
fsr-3714	463	25	and	and	CCONJ
fsr-3714	463	26	j.	j.	PROPN
fsr-3714	463	27	shovens	shovens	PROPN
fsr-3714	463	28	@is	@i	VERB
fsr-3714	463	29	.	.	PUNCT
fsr-3714	463	30	)	)	PUNCT
fsr-3714	463	31	,	,	PUNCT
fsr-3714	463	32	chicago	chicago	PROPN
fsr-3714	463	33	,	,	PUNCT
fsr-3714	463	34	university	university	PROPN
fsr-3714	463	35	of	of	ADP
fsr-3714	463	36	chicago	chicago	PROPN
fsr-3714	463	37	press	press	NOUN
fsr-3714	463	38	,	,	PUNCT
fsr-3714	463	39	1983	1983	NUM
fsr-3714	463	40	,	,	PUNCT
fsr-3714	463	41	pp	pp	ADJ
fsr-3714	463	42	.	.	PUNCT
fsr-3714	464	1	107	107	NUM
fsr-3714	464	2	-	-	SYM
fsr-3714	464	3	152	152	NUM
fsr-3714	464	4	.	.	PUNCT
fsr-3714	465	1	ippolito	ippolito	PROPN
fsr-3714	465	2	,	,	PUNCT
fsr-3714	465	3	richard	richard	PROPN
fsr-3714	465	4	a.	a.	PROPN
fsr-3714	465	5	,	,	PUNCT
fsr-3714	465	6	1985a	1985a	NUM
fsr-3714	465	7	.	.	PUNCT
fsr-3714	466	1	“	"	PUNCT
fsr-3714	466	2	the	the	DET
fsr-3714	466	3	economic	economic	ADJ
fsr-3714	466	4	function	function	NOUN
fsr-3714	466	5	of	of	ADP
fsr-3714	466	6	under	under	ADV
fsr-3714	466	7	-	-	PUNCT
fsr-3714	466	8	funded	fund	VERB
fsr-3714	466	9	pension	pension	NOUN
fsr-3714	466	10	plans	plan	NOUN
fsr-3714	466	11	,	,	PUNCT
fsr-3714	466	12	”	"	PUNCT
fsr-3714	466	13	journal	journal	NOUN
fsr-3714	466	14	of	of	ADP
fsr-3714	466	15	law	law	PROPN
fsr-3714	466	16	&	&	CCONJ
fsr-3714	466	17	economics	economic	NOUN
fsr-3714	466	18	,	,	PUNCT
fsr-3714	466	19	(	(	PUNCT
fsr-3714	466	20	october	october	PROPN
fsr-3714	466	21	):	):	PUNCT
fsr-3714	466	22	61165	61165	NUM
fsr-3714	466	23	1	1	NUM
fsr-3714	466	24	.	.	PUNCT
fsr-3714	467	1	ippolito	ippolito	PROPN
fsr-3714	467	2	,	,	PUNCT
fsr-3714	467	3	richard	richard	PROPN
fsr-3714	467	4	a.	a.	PROPN
fsr-3714	467	5	,	,	PUNCT
fsr-3714	467	6	1985b	1985b	NUM
fsr-3714	467	7	.	.	PUNCT
fsr-3714	468	1	“	"	PUNCT
fsr-3714	468	2	the	the	DET
fsr-3714	468	3	labor	labor	NOUN
fsr-3714	468	4	contract	contract	NOUN
fsr-3714	468	5	and	and	CCONJ
fsr-3714	468	6	true	true	ADJ
fsr-3714	468	7	economic	economic	ADJ
fsr-3714	468	8	pension	pension	NOUN
fsr-3714	468	9	liabilities,“americun	liabilities,“americun	PROPN
fsr-3714	468	10	economic	economic	ADJ
fsr-3714	468	11	review	review	PROPN
fsr-3714	468	12	,	,	PUNCT
fsr-3714	468	13	(	(	PUNCT
fsr-3714	468	14	december	december	PROPN
fsr-3714	468	15	):	):	PUNCT
fsr-3714	468	16	1031	1031	NUM
fsr-3714	468	17	-	-	SYM
fsr-3714	468	18	1043	1043	NUM
fsr-3714	468	19	.	.	PUNCT
fsr-3714	469	1	lockhart	lockhart	PROPN
fsr-3714	469	2	,	,	PUNCT
fsr-3714	469	3	james	james	PROPN
fsr-3714	469	4	b.	b.	PROPN
fsr-3714	469	5	1992	1992	NUM
fsr-3714	469	6	.	.	PUNCT
fsr-3714	470	1	‘	'	PUNCT
fsr-3714	470	2	securing	secure	VERB
fsr-3714	470	3	the	the	DET
fsr-3714	470	4	pension	pension	NOUN
fsr-3714	470	5	promise	promise	NOUN
fsr-3714	470	6	,	,	PUNCT
fsr-3714	470	7	”	"	PUNCT
fsr-3714	470	8	vitalspeeches	vitalspeeche	VERB
fsr-3714	470	9	ofthe	ofthe	ADJ
fsr-3714	470	10	day	day	NOUN
fsr-3714	470	11	,	,	PUNCT
fsr-3714	470	12	(	(	PUNCT
fsr-3714	470	13	may	may	AUX
fsr-3714	470	14	15	15	NUM
fsr-3714	470	15	):	):	PUNCT
fsr-3714	470	16	472	472	NUM
fsr-3714	470	17	-	-	SYM
fsr-3714	470	18	3	3	NUM
fsr-3714	470	19	.	.	PUNCT
fsr-3714	471	1	maher	maher	PROPN
fsr-3714	471	2	,	,	PUNCT
fsr-3714	471	3	john	john	PROPN
fsr-3714	471	4	j.	j.	PROPN
fsr-3714	471	5	1987	1987	NUM
fsr-3714	471	6	.	.	PUNCT
fsr-3714	472	1	“	"	PUNCT
fsr-3714	472	2	pension	pension	NOUN
fsr-3714	472	3	obligations	obligation	NOUN
fsr-3714	472	4	and	and	CCONJ
fsr-3714	472	5	the	the	DET
fsr-3714	472	6	bond	bond	NOUN
fsr-3714	472	7	credit	credit	NOUN
fsr-3714	472	8	market	market	NOUN
fsr-3714	472	9	:	:	PUNCT
fsr-3714	472	10	an	an	DET
fsr-3714	472	11	empirical	empirical	ADJ
fsr-3714	472	12	analysis	analysis	NOUN
fsr-3714	472	13	of	of	ADP
fsr-3714	472	14	accounting	accounting	NOUN
fsr-3714	472	15	numbers	number	NOUN
fsr-3714	472	16	,	,	PUNCT
fsr-3714	472	17	”	"	PUNCT
fsr-3714	472	18	accounting	accounting	NOUN
fsr-3714	472	19	review	review	NOUN
fsr-3714	472	20	,	,	PUNCT
fsr-3714	472	21	(	(	PUNCT
fsr-3714	472	22	october	october	PROPN
fsr-3714	472	23	):	):	PUNCT
fsr-3714	472	24	785	785	NUM
fsr-3714	472	25	-	-	SYM
fsr-3714	472	26	798	798	NUM
fsr-3714	472	27	.	.	PUNCT
fsr-3714	473	1	maher	maher	PROPN
fsr-3714	473	2	,	,	PUNCT
fsr-3714	473	3	john	john	PROPN
fsr-3714	473	4	j.	j.	PROPN
fsr-3714	473	5	and	and	CCONJ
fsr-3714	473	6	j.	j.	PROPN
fsr-3714	473	7	edward	edward	PROPN
fsr-3714	473	8	ketz	ketz	PROPN
fsr-3714	473	9	.	.	PROPN
fsr-3714	473	10	1991	1991	NUM
fsr-3714	473	11	.	.	PUNCT
fsr-3714	474	1	“	"	PUNCT
fsr-3714	474	2	defined	define	VERB
fsr-3714	474	3	-	-	PUNCT
fsr-3714	474	4	benefit	benefit	NOUN
fsr-3714	474	5	versus	versus	ADP
fsr-3714	474	6	defined	define	VERB
fsr-3714	474	7	-	-	PUNCT
fsr-3714	474	8	contribution	contribution	NOUN
fsr-3714	474	9	pension	pension	NOUN
fsr-3714	474	10	plans	plan	NOUN
fsr-3714	474	11	:	:	PUNCT
fsr-3714	474	12	how	how	SCONJ
fsr-3714	474	13	to	to	PART
fsr-3714	474	14	compare	compare	VERB
fsr-3714	474	15	,	,	PUNCT
fsr-3714	474	16	”	"	PUNCT
fsr-3714	474	17	compensation	compensation	NOUN
fsr-3714	474	18	&	&	CCONJ
fsr-3714	474	19	benefits	benefits	PROPN
fsr-3714	474	20	review	review	PROPN
fsr-3714	474	21	,	,	PUNCT
fsr-3714	474	22	(	(	PUNCT
fsr-3714	474	23	may	may	PROPN
fsr-3714	474	24	/	/	SYM
fsr-3714	474	25	june	june	PROPN
fsr-3714	474	26	):	):	PUNCT
fsr-3714	474	27	49	49	NUM
fsr-3714	474	28	-	-	SYM
fsr-3714	474	29	56	56	NUM
fsr-3714	474	30	.	.	PUNCT
fsr-3714	474	31	malley	malley	PROPN
fsr-3714	474	32	,	,	PUNCT
fsr-3714	474	33	s.	s.	PROPN
fsr-3714	474	34	and	and	CCONJ
fsr-3714	474	35	s.	s.	PROPN
fsr-3714	474	36	jayson	jayson	PROPN
fsr-3714	474	37	.	.	PUNCT
fsr-3714	475	1	1986	1986	NUM
fsr-3714	475	2	.	.	PUNCT
fsr-3714	476	1	“	"	PUNCT
fsr-3714	476	2	why	why	SCONJ
fsr-3714	476	3	do	do	AUX
fsr-3714	476	4	financial	financial	ADJ
fsr-3714	476	5	executives	executive	NOUN
fsr-3714	476	6	manage	manage	VERB
fsr-3714	476	7	pension	pension	NOUN
fsr-3714	476	8	funds	fund	NOUN
fsr-3714	476	9	the	the	DET
fsr-3714	476	10	way	way	NOUN
fsr-3714	476	11	they	they	PRON
fsr-3714	476	12	do	do	VERB
fsr-3714	476	13	?	?	PUNCT
fsr-3714	476	14	,	,	PUNCT
fsr-3714	476	15	”	"	PUNCT
fsr-3714	476	16	financial	financial	ADJ
fsr-3714	476	17	analysts	analyst	NOUN
fsr-3714	476	18	journal	journal	NOUN
fsr-3714	476	19	,	,	PUNCT
fsr-3714	476	20	(	(	PUNCT
fsr-3714	476	21	november	november	PROPN
fsr-3714	476	22	/	/	SYM
fsr-3714	476	23	december	december	PROPN
fsr-3714	476	24	):	):	PUNCT
fsr-3714	476	25	56	56	NUM
fsr-3714	476	26	-	-	SYM
fsr-3714	476	27	62	62	NUM
fsr-3714	476	28	.	.	PUNCT
fsr-3714	477	1	miller	miller	PROPN
fsr-3714	477	2	,	,	PUNCT
fsr-3714	477	3	lori	lori	PROPN
fsr-3714	477	4	.	.	PUNCT
fsr-3714	477	5	1991	1991	NUM
fsr-3714	477	6	.	.	PUNCT
fsr-3714	478	1	“	"	PUNCT
fsr-3714	478	2	cash	cash	NOUN
fsr-3714	478	3	flow	flow	NOUN
fsr-3714	478	4	problem	problem	NOUN
fsr-3714	478	5	worsens	worsen	VERB
fsr-3714	478	6	for	for	ADP
fsr-3714	478	7	corporates	corporate	NOUN
fsr-3714	478	8	,	,	PUNCT
fsr-3714	478	9	”	"	PUNCT
fsr-3714	478	10	pensions	pension	NOUN
fsr-3714	478	11	&	&	CCONJ
fsr-3714	478	12	investments	investment	NOUN
fsr-3714	478	13	,	,	PUNCT
fsr-3714	478	14	(	(	PUNCT
fsr-3714	478	15	may	may	PROPN
fsr-3714	478	16	20	20	NUM
fsr-3714	478	17	):	):	PUNCT
fsr-3714	478	18	91	91	NUM
fsr-3714	478	19	.	.	PUNCT
fsr-3714	478	20	mittelstaedt	mittelstaedt	NOUN
fsr-3714	478	21	,	,	PUNCT
fsr-3714	478	22	h.	h.	PROPN
fsr-3714	478	23	fred	fred	PROPN
fsr-3714	478	24	and	and	CCONJ
fsr-3714	478	25	philip	philip	PROPN
fsr-3714	478	26	r.	r.	PROPN
fsr-3714	478	27	regier	regier	NOUN
fsr-3714	478	28	.	.	PUNCT
fsr-3714	478	29	1993	1993	NUM
fsr-3714	478	30	.	.	PUNCT
fsr-3714	479	1	“	"	PUNCT
fsr-3714	479	2	the	the	DET
fsr-3714	479	3	market	market	NOUN
fsr-3714	479	4	response	response	NOUN
fsr-3714	479	5	to	to	ADP
fsr-3714	479	6	pension	pension	NOUN
fsr-3714	479	7	plan	plan	NOUN
fsr-3714	479	8	termina	termina	PROPN
fsr-3714	479	9	tions	tion	NOUN
fsr-3714	479	10	,	,	PUNCT
fsr-3714	479	11	”	"	PUNCT
fsr-3714	479	12	accounting	accounting	NOUN
fsr-3714	479	13	review	review	NOUN
fsr-3714	479	14	,	,	PUNCT
fsr-3714	479	15	(	(	PUNCT
fsr-3714	479	16	january	january	PROPN
fsr-3714	479	17	):	):	PUNCT
fsr-3714	479	18	l-27	l-27	PROPN
fsr-3714	479	19	.	.	PUNCT
fsr-3714	480	1	oldfield	oldfield	PROPN
fsr-3714	480	2	,	,	PUNCT
fsr-3714	480	3	george	george	PROPN
fsr-3714	480	4	s.	s.	PROPN
fsr-3714	480	5	1977	1977	NUM
fsr-3714	480	6	.	.	PUNCT
fsr-3714	481	1	“	"	PUNCT
fsr-3714	481	2	financial	financial	ADJ
fsr-3714	481	3	aspects	aspect	NOUN
fsr-3714	481	4	of	of	ADP
fsr-3714	481	5	the	the	DET
fsr-3714	481	6	private	private	ADJ
fsr-3714	481	7	pension	pension	NOUN
fsr-3714	481	8	system	system	NOUN
fsr-3714	481	9	,	,	PUNCT
fsr-3714	481	10	”	"	PUNCT
fsr-3714	481	11	journal	journal	NOUN
fsr-3714	481	12	ofmoney	ofmoney	PROPN
fsr-3714	481	13	credit	credit	NOUN
fsr-3714	481	14	&	&	CCONJ
fsr-3714	481	15	bunking	bunking	PROPN
fsr-3714	481	16	,	,	PUNCT
fsr-3714	481	17	(	(	PUNCT
fsr-3714	481	18	february	february	PROPN
fsr-3714	481	19	):	):	PUNCT
fsr-3714	481	20	48	48	NUM
fsr-3714	481	21	-	-	SYM
fsr-3714	481	22	54	54	NUM
fsr-3714	481	23	.	.	PUNCT
fsr-3714	482	1	schultz	schultz	PROPN
fsr-3714	482	2	,	,	PUNCT
fsr-3714	482	3	ellen	ellen	PROPN
fsr-3714	482	4	e.	e.	PROPN
fsr-3714	482	5	1992a	1992a	PROPN
fsr-3714	482	6	.	.	PUNCT
fsr-3714	483	1	“	"	PUNCT
fsr-3714	483	2	passing	pass	VERB
fsr-3714	483	3	the	the	DET
fsr-3714	483	4	buck	buck	NOUN
fsr-3714	483	5	,	,	PUNCT
fsr-3714	483	6	in	in	ADP
fsr-3714	483	7	new	new	ADJ
fsr-3714	483	8	pension	pension	NOUN
fsr-3714	483	9	plans	plan	NOUN
fsr-3714	483	10	,	,	PUNCT
fsr-3714	483	11	companies	company	NOUN
fsr-3714	483	12	are	be	AUX
fsr-3714	483	13	putting	put	VERB
fsr-3714	483	14	the	the	DET
fsr-3714	483	15	onus	onus	NOUN
fsr-3714	483	16	on	on	ADP
fsr-3714	483	17	workers	worker	NOUN
fsr-3714	483	18	,	,	PUNCT
fsr-3714	483	19	”	"	PUNCT
fsr-3714	483	20	wall	wall	PROPN
fsr-3714	483	21	street	street	PROPN
fsr-3714	483	22	journal	journal	PROPN
fsr-3714	483	23	,	,	PUNCT
fsr-3714	483	24	(	(	PUNCT
fsr-3714	483	25	july	july	PROPN
fsr-3714	483	26	7	7	NUM
fsr-3714	483	27	):	):	PUNCT
fsr-3714	483	28	al	al	PROPN
fsr-3714	483	29	,	,	PUNCT
fsr-3714	483	30	a5	a5	PROPN
fsr-3714	483	31	.	.	PUNCT
fsr-3714	484	1	156	156	NUM
fsr-3714	484	2	financial	financial	ADJ
fsr-3714	484	3	services	service	NOUN
fsr-3714	484	4	review	review	NOUN
fsr-3714	484	5	,	,	PUNCT
fsr-3714	484	6	2(2	2(2	NUM
fsr-3714	484	7	)	)	PUNCT
fsr-3714	484	8	1993	1993	NUM
fsr-3714	484	9	schultz	schultz	PROPN
fsr-3714	484	10	,	,	PUNCT
fsr-3714	484	11	ellen	ellen	PROPN
fsr-3714	484	12	e.	e.	PROPN
fsr-3714	484	13	1992b	1992b	PROPN
fsr-3714	484	14	.	.	PUNCT
fsr-3714	485	1	“	"	PUNCT
fsr-3714	485	2	ignorant	ignorant	ADJ
fsr-3714	485	3	of	of	ADP
fsr-3714	485	4	retirement	retirement	NOUN
fsr-3714	485	5	nest	nest	NOUN
fsr-3714	485	6	egg	egg	NOUN
fsr-3714	485	7	?	?	PUNCT
fsr-3714	486	1	watch	watch	VERB
fsr-3714	486	2	out	out	ADP
fsr-3714	486	3	!	!	PUNCT
fsr-3714	486	4	,	,	PUNCT
fsr-3714	486	5	”	"	PUNCT
fsr-3714	486	6	wall	wall	PROPN
fsr-3714	486	7	street	street	PROPN
fsr-3714	486	8	journal	journal	PROPN
fsr-3714	486	9	,	,	PUNCT
fsr-3714	486	10	(	(	PUNCT
fsr-3714	486	11	september	september	PROPN
fsr-3714	486	12	11	11	NUM
fsr-3714	486	13	):	):	PUNCT
fsr-3714	486	14	cl	cl	NOUN
fsr-3714	486	15	,	,	PUNCT
fsr-3714	486	16	c9	c9	NOUN
fsr-3714	486	17	.	.	PUNCT
fsr-3714	487	1	schwimmer	schwimmer	PROPN
fsr-3714	487	2	,	,	PUNCT
fsr-3714	487	3	anne	anne	PROPN
fsr-3714	487	4	.	.	PROPN
fsr-3714	487	5	1992	1992	NUM
fsr-3714	487	6	.	.	PUNCT
fsr-3714	488	1	“	"	PUNCT
fsr-3714	488	2	discount	discount	NOUN
fsr-3714	488	3	rates	rate	NOUN
fsr-3714	488	4	dropping	drop	VERB
fsr-3714	488	5	,	,	PUNCT
fsr-3714	488	6	”	"	PUNCT
fsr-3714	488	7	pensions	pension	NOUN
fsr-3714	488	8	&	&	CCONJ
fsr-3714	488	9	investments	investment	NOUN
fsr-3714	488	10	,	,	PUNCT
fsr-3714	488	11	(	(	PUNCT
fsr-3714	488	12	may	may	PROPN
fsr-3714	488	13	11	11	NUM
fsr-3714	488	14	):	):	PUNCT
fsr-3714	488	15	18	18	NUM
fsr-3714	488	16	.	.	X
fsr-3714	489	1	sharpe	sharpe	PROPN
fsr-3714	489	2	,	,	PUNCT
fsr-3714	489	3	william	william	PROPN
fsr-3714	489	4	f.	f.	PROPN
fsr-3714	489	5	1976	1976	NUM
fsr-3714	489	6	.	.	PUNCT
fsr-3714	490	1	“	"	PUNCT
fsr-3714	490	2	corporate	corporate	ADJ
fsr-3714	490	3	pension	pension	NOUN
fsr-3714	490	4	funding	funding	NOUN
fsr-3714	490	5	policy	policy	NOUN
fsr-3714	490	6	,	,	PUNCT
fsr-3714	490	7	”	"	PUNCT
fsr-3714	490	8	journal	journal	NOUN
fsr-3714	490	9	of	of	ADP
fsr-3714	490	10	financial	financial	ADJ
fsr-3714	490	11	economics	economic	NOUN
fsr-3714	490	12	,	,	PUNCT
fsr-3714	490	13	(	(	PUNCT
fsr-3714	490	14	june	june	PROPN
fsr-3714	490	15	):	):	PUNCT
fsr-3714	490	16	183	183	NUM
fsr-3714	490	17	-	-	SYM
fsr-3714	490	18	193	193	NUM
fsr-3714	490	19	.	.	PUNCT
fsr-3714	491	1	stone	stone	NOUN
fsr-3714	491	2	,	,	PUNCT
fsr-3714	491	3	mary	mary	PROPN
fsr-3714	491	4	.	.	PROPN
fsr-3714	491	5	1987	1987	NUM
fsr-3714	491	6	.	.	PUNCT
fsr-3714	492	1	“	"	PUNCT
fsr-3714	492	2	a	a	DET
fsr-3714	492	3	financing	financing	NOUN
fsr-3714	492	4	explanation	explanation	NOUN
fsr-3714	492	5	for	for	ADP
fsr-3714	492	6	overfunded	overfunded	ADJ
fsr-3714	492	7	pension	pension	NOUN
fsr-3714	492	8	plan	plan	NOUN
fsr-3714	492	9	terminations	termination	NOUN
fsr-3714	492	10	,	,	PUNCT
fsr-3714	492	11	”	"	PUNCT
fsr-3714	492	12	journal	journal	NOUN
fsr-3714	492	13	of	of	ADP
fsr-3714	492	14	accounting	accounting	NOUN
fsr-3714	492	15	research	research	NOUN
fsr-3714	492	16	,	,	PUNCT
fsr-3714	492	17	(	(	PUNCT
fsr-3714	492	18	autumn	autumn	NOUN
fsr-3714	492	19	):	):	PUNCT
fsr-3714	492	20	3	3	NUM
fsr-3714	492	21	17	17	NUM
fsr-3714	492	22	-	-	SYM
fsr-3714	492	23	326	326	NUM
fsr-3714	492	24	.	.	PUNCT
fsr-3714	493	1	tepper	tepper	PROPN
fsr-3714	493	2	,	,	PUNCT
fsr-3714	493	3	irwin	irwin	PROPN
fsr-3714	493	4	.	.	PUNCT
fsr-3714	493	5	1981	1981	NUM
fsr-3714	493	6	.	.	PUNCT
fsr-3714	494	1	“	"	PUNCT
fsr-3714	494	2	taxation	taxation	NOUN
fsr-3714	494	3	and	and	CCONJ
fsr-3714	494	4	corporate	corporate	ADJ
fsr-3714	494	5	pension	pension	NOUN
fsr-3714	494	6	policy	policy	NOUN
fsr-3714	494	7	,	,	PUNCT
fsr-3714	494	8	”	"	PUNCT
fsr-3714	494	9	journal	journal	NOUN
fsr-3714	494	10	of	of	ADP
fsr-3714	494	11	finunce	finunce	NOUN
fsr-3714	494	12	,	,	PUNCT
fsr-3714	494	13	(	(	PUNCT
fsr-3714	494	14	march	march	NOUN
fsr-3714	494	15	):	):	PUNCT
fsr-3714	494	16	1	1	NUM
fsr-3714	494	17	-	-	SYM
fsr-3714	494	18	13	13	NUM
fsr-3714	494	19	.	.	PUNCT
fsr-3714	495	1	todd	todd	PROPN
fsr-3714	495	2	,	,	PUNCT
fsr-3714	495	3	richard	richard	PROPN
fsr-3714	495	4	m.	m.	PROPN
fsr-3714	495	5	and	and	CCONJ
fsr-3714	495	6	neil	neil	PROPN
fsr-3714	495	7	wallace	wallace	PROPN
fsr-3714	495	8	.	.	PUNCT
fsr-3714	496	1	1992	1992	NUM
fsr-3714	496	2	.	.	PUNCT
fsr-3714	497	1	“	"	PUNCT
fsr-3714	497	2	spdas	spda	NOUN
fsr-3714	497	3	and	and	CCONJ
fsr-3714	497	4	gics	gic	NOUN
fsr-3714	497	5	:	:	PUNCT
fsr-3714	497	6	like	like	ADP
fsr-3714	497	7	money	money	NOUN
fsr-3714	497	8	in	in	ADP
fsr-3714	497	9	the	the	DET
fsr-3714	497	10	bank	bank	NOUN
fsr-3714	497	11	?	?	PUNCT
fsr-3714	497	12	’	'	PUNCT
fsr-3714	497	13	quarterly	quarterly	ADJ
fsr-3714	497	14	review	review	NOUN
fsr-3714	497	15	,	,	PUNCT
fsr-3714	497	16	federal	federal	PROPN
fsr-3714	497	17	reserve	reserve	PROPN
fsr-3714	497	18	bank	bank	PROPN
fsr-3714	497	19	of	of	ADP
fsr-3714	497	20	minneapolis	minneapolis	PROPN
fsr-3714	497	21	,	,	PUNCT
fsr-3714	497	22	(	(	PUNCT
fsr-3714	497	23	summer	summer	NOUN
fsr-3714	497	24	):	):	PUNCT
fsr-3714	497	25	2	2	NUM
fsr-3714	497	26	-	-	SYM
fsr-3714	497	27	17	17	NUM
fsr-3714	497	28	.	.	PUNCT
fsr-3714	497	29	treynor	treynor	NOUN
fsr-3714	497	30	,	,	PUNCT
fsr-3714	497	31	jack	jack	PROPN
fsr-3714	497	32	l.	l.	PROPN
fsr-3714	497	33	1977	1977	NUM
fsr-3714	497	34	.	.	PUNCT
fsr-3714	498	1	‘	'	PUNCT
fsr-3714	498	2	the	the	DET
fsr-3714	498	3	principles	principle	NOUN
fsr-3714	498	4	of	of	ADP
fsr-3714	498	5	corporate	corporate	ADJ
fsr-3714	498	6	pension	pension	NOUN
fsr-3714	498	7	finance	finance	NOUN
fsr-3714	498	8	,	,	PUNCT
fsr-3714	498	9	”	"	PUNCT
fsr-3714	498	10	journal	journal	NOUN
fsr-3714	498	11	of	of	ADP
fsr-3714	498	12	finance	finance	NOUN
fsr-3714	498	13	,	,	PUNCT
fsr-3714	498	14	(	(	PUNCT
fsr-3714	498	15	may	may	AUX
fsr-3714	498	16	):	):	PUNCT
fsr-3714	498	17	627	627	NUM
fsr-3714	498	18	-	-	SYM
fsr-3714	498	19	638	638	NUM
fsr-3714	498	20	.	.	PUNCT
fsr-3714	499	1	vosti	vosti	NOUN
fsr-3714	499	2	,	,	PUNCT
fsr-3714	499	3	curtis	curtis	PROPN
fsr-3714	499	4	.	.	PROPN
fsr-3714	499	5	1992a	1992a	NUM
fsr-3714	499	6	.	.	PUNCT
fsr-3714	500	1	“	"	PUNCT
fsr-3714	500	2	chrysler	chrysler	NOUN
fsr-3714	500	3	pension	pension	NOUN
fsr-3714	500	4	fund	fund	NOUN
fsr-3714	500	5	gets	get	AUX
fsr-3714	500	6	hit	hit	VERB
fsr-3714	500	7	,	,	PUNCT
fsr-3714	500	8	”	"	PUNCT
fsr-3714	500	9	pensions	pension	NOUN
fsr-3714	500	10	l	l	NOUN
fsr-3714	500	11	investments	investment	NOUN
fsr-3714	500	12	,	,	PUNCT
fsr-3714	500	13	(	(	PUNCT
fsr-3714	500	14	march	march	PROPN
fsr-3714	500	15	30	30	NUM
fsr-3714	500	16	):	):	PUNCT
fsr-3714	500	17	1	1	NUM
fsr-3714	500	18	vosti	vosti	NOUN
fsr-3714	500	19	,	,	PUNCT
fsr-3714	500	20	curtis	curtis	PROPN
fsr-3714	500	21	.	.	PROPN
fsr-3714	500	22	1992b	1992b	PROPN
fsr-3714	500	23	.	.	PUNCT
fsr-3714	501	1	“	"	PUNCT
fsr-3714	501	2	gm	gm	PROPN
fsr-3714	501	3	stock	stock	NOUN
fsr-3714	501	4	contribution	contribution	NOUN
fsr-3714	501	5	eases	ease	VERB
fsr-3714	501	6	underfunding	underfunde	VERB
fsr-3714	501	7	,	,	PUNCT
fsr-3714	501	8	”	"	PUNCT
fsr-3714	501	9	pensions	pension	NOUN
fsr-3714	501	10	&	&	CCONJ
fsr-3714	501	11	investments	investment	NOUN
fsr-3714	501	12	,	,	PUNCT
fsr-3714	501	13	(	(	PUNCT
fsr-3714	501	14	may	may	PROPN
fsr-3714	501	15	11	11	NUM
fsr-3714	501	16	):	):	PUNCT
fsr-3714	501	17	27	27	NUM
fsr-3714	501	18	.	.	PUNCT
fsr-3714	502	1	vosti	vosti	PROPN
fsr-3714	502	2	,	,	PUNCT
fsr-3714	502	3	curtis	curtis	PROPN
fsr-3714	502	4	.	.	PROPN
fsr-3714	502	5	1992c	1992c	NUM
fsr-3714	502	6	.	.	PUNCT
fsr-3714	503	1	“	"	PUNCT
fsr-3714	503	2	governments	government	NOUN
fsr-3714	503	3	look	look	VERB
fsr-3714	503	4	at	at	ADP
fsr-3714	503	5	defined	define	VERB
fsr-3714	503	6	contribution	contribution	NOUN
fsr-3714	503	7	,	,	PUNCT
fsr-3714	503	8	”	"	PUNCT
fsr-3714	503	9	pensions	pension	NOUN
fsr-3714	503	10	&	&	CCONJ
fsr-3714	503	11	investment	investment	NOUN
fsr-3714	503	12	,	,	PUNCT
fsr-3714	503	13	(	(	PUNCT
fsr-3714	503	14	may	may	PROPN
fsr-3714	503	15	11	11	NUM
fsr-3714	503	16	):	):	PUNCT
fsr-3714	503	17	3	3	NUM
fsr-3714	503	18	.	.	X
fsr-3714	503	19	warshawsky	warshawsky	PROPN
fsr-3714	503	20	,	,	PUNCT
fsr-3714	503	21	mark	mark	PROPN
fsr-3714	503	22	j.	j.	PROPN
fsr-3714	503	23	1989	1989	NUM
fsr-3714	503	24	.	.	PUNCT
fsr-3714	504	1	the	the	DET
fsr-3714	504	2	adequacy	adequacy	NOUN
fsr-3714	504	3	of	of	ADP
fsr-3714	504	4	funding	funding	NOUN
fsr-3714	504	5	of	of	ADP
fsr-3714	504	6	private	private	ADJ
fsr-3714	504	7	defined	define	VERB
fsr-3714	504	8	benefit	benefit	NOUN
fsr-3714	504	9	pension	pension	NOUN
fsr-3714	504	10	plans	plan	NOUN
fsr-3714	504	11	,	,	PUNCT
fsr-3714	504	12	finance	finance	NOUN
fsr-3714	504	13	and	and	CCONJ
fsr-3714	504	14	economics	economic	NOUN
fsr-3714	504	15	discussion	discussion	NOUN
fsr-3714	504	16	series	series	NOUN
fsr-3714	504	17	,	,	PUNCT
fsr-3714	504	18	board	board	NOUN
fsr-3714	504	19	of	of	ADP
fsr-3714	504	20	governors	governor	NOUN
fsr-3714	504	21	of	of	ADP
fsr-3714	504	22	the	the	DET
fsr-3714	504	23	federal	federal	PROPN
fsr-3714	504	24	reserve	reserve	PROPN
fsr-3714	504	25	system	system	NOUN
fsr-3714	504	26	.	.	PUNCT
fsr-3714	505	1	wentx	wentx	PROPN
fsr-3714	505	2	,	,	PUNCT
fsr-3714	505	3	arthur	arthur	PROPN
fsr-3714	505	4	g.	g.	PROPN
fsr-3714	505	5	,	,	PUNCT
fsr-3714	505	6	allen	allen	PROPN
fsr-3714	505	7	s.	s.	PROPN
fsr-3714	505	8	anderson	anderson	PROPN
fsr-3714	505	9	,	,	PUNCT
fsr-3714	505	10	and	and	CCONJ
fsr-3714	505	11	a.	a.	PROPN
fsr-3714	505	12	frederic	frederic	PROPN
fsr-3714	505	13	banda	banda	PROPN
fsr-3714	505	14	.	.	PUNCT
fsr-3714	505	15	1991	1991	NUM
fsr-3714	505	16	.	.	PUNCT
fsr-3714	506	1	quality	quality	NOUN
fsr-3714	506	2	ratings	rating	NOUN
fsr-3714	506	3	of	of	ADP
fsr-3714	506	4	state	state	NOUN
fsr-3714	506	5	pension	pension	NOUN
fsr-3714	506	6	funds	fund	NOUN
fsr-3714	506	7	:	:	PUNCT
fsr-3714	506	8	impact	impact	NOUN
fsr-3714	506	9	of	of	ADP
fsr-3714	506	10	underfunded	underfunded	ADJ
fsr-3714	506	11	pension	pension	NOUN
fsr-3714	506	12	liabilities	liability	NOUN
fsr-3714	506	13	,	,	PUNCT
fsr-3714	506	14	working	working	NOUN
fsr-3714	506	15	paper	paper	NOUN
fsr-3714	506	16	,	,	PUNCT
fsr-3714	506	17	the	the	DET
fsr-3714	506	18	university	university	NOUN
fsr-3714	506	19	of	of	ADP
fsr-3714	506	20	akron	akron	PROPN
fsr-3714	506	21	.	.	PUNCT
fsr-3714	507	1	willinger	willinger	NOUN
fsr-3714	507	2	,	,	PUNCT
fsr-3714	507	3	g.	g.	PROPN
fsr-3714	507	4	lee	lee	PROPN
fsr-3714	507	5	.	.	PROPN
fsr-3714	507	6	1992	1992	NUM
fsr-3714	507	7	.	.	PUNCT
fsr-3714	508	1	“	"	PUNCT
fsr-3714	508	2	a	a	DET
fsr-3714	508	3	simulation	simulation	NOUN
fsr-3714	508	4	comparison	comparison	NOUN
fsr-3714	508	5	of	of	ADP
fsr-3714	508	6	actuarial	actuarial	ADJ
fsr-3714	508	7	and	and	CCONJ
fsr-3714	508	8	contingent	contingent	ADJ
fsr-3714	508	9	claims	claim	NOUN
fsr-3714	508	10	models	model	NOUN
fsr-3714	508	11	for	for	ADP
fsr-3714	508	12	underfunded	underfunded	ADJ
fsr-3714	508	13	pension	pension	NOUN
fsr-3714	508	14	liabilities	liability	NOUN
fsr-3714	508	15	,	,	PUNCT
fsr-3714	508	16	”	"	PUNCT
fsr-3714	508	17	quarterly	quarterly	ADJ
fsr-3714	508	18	journal	journal	NOUN
fsr-3714	508	19	of	of	ADP
fsr-3714	508	20	business	business	NOUN
fsr-3714	508	21	and	and	CCONJ
fsr-3714	508	22	economics	economic	NOUN
fsr-3714	508	23	,	,	PUNCT
fsr-3714	508	24	3	3	NUM
fsr-3714	508	25	l(1	l(1	NOUN
fsr-3714	508	26	):	):	PUNCT
fsr-3714	508	27	12	12	NUM
fsr-3714	508	28	-	-	SYM
fsr-3714	508	29	97	97	NUM
fsr-3714	508	30	.	.	PUNCT
fsr-3714	508	31	winlclevoss	winlclevoss	PROPN
fsr-3714	508	32	,	,	PUNCT
fsr-3714	508	33	h.	h.	PROPN
fsr-3714	508	34	1977	1977	NUM
fsr-3714	508	35	.	.	PUNCT
fsr-3714	509	1	pension	pension	NOUN
fsr-3714	509	2	mathematics	mathematic	NOUN
fsr-3714	509	3	:	:	PUNCT
fsr-3714	509	4	with	with	ADP
fsr-3714	509	5	numerical	numerical	ADJ
fsr-3714	509	6	illustrations	illustration	NOUN
fsr-3714	509	7	,	,	PUNCT
fsr-3714	509	8	homewood	homewood	PROPN
fsr-3714	509	9	,	,	PUNCT
fsr-3714	509	10	il	il	PROPN
fsr-3714	509	11	,	,	PUNCT
fsr-3714	509	12	richard	richard	PROPN
fsr-3714	509	13	d.	d.	PROPN
fsr-3714	509	14	irwin	irwin	PROPN
fsr-3714	509	15	.	.	PUNCT
fsr-3714	510	1	winklevoss	winklevoss	PROPN
fsr-3714	510	2	,	,	PUNCT
fsr-3714	510	3	h.	h.	PROPN
fsr-3714	510	4	1982	1982	NUM
fsr-3714	510	5	.	.	PUNCT
fsr-3714	511	1	“	"	PUNCT
fsr-3714	511	2	plasm	plasm	NOUN
fsr-3714	511	3	:	:	PUNCT
fsr-3714	511	4	pension	pension	NOUN
fsr-3714	511	5	liability	liability	NOUN
fsr-3714	511	6	and	and	CCONJ
fsr-3714	511	7	asset	asset	NOUN
fsr-3714	511	8	simulation	simulation	NOUN
fsr-3714	511	9	model	model	NOUN
fsr-3714	511	10	,	,	PUNCT
fsr-3714	511	11	”	"	PUNCT
fsr-3714	511	12	journal	journal	NOUN
fsr-3714	511	13	of	of	ADP
fsr-3714	511	14	finance	finance	NOUN
fsr-3714	511	15	,	,	PUNCT
fsr-3714	511	16	(	(	PUNCT
fsr-3714	511	17	may	may	ADV
fsr-3714	511	18	):	):	PUNCT
fsr-3714	511	19	585	585	NUM
fsr-3714	511	20	-	-	SYM
fsr-3714	511	21	594	594	NUM
fsr-3714	511	22	.	.	PUNCT
fsr-3714	512	1	zall	zall	PROPN
fsr-3714	512	2	,	,	PUNCT
fsr-3714	512	3	milton	milton	PROPN
fsr-3714	512	4	.	.	PROPN
fsr-3714	512	5	1992	1992	NUM
fsr-3714	512	6	.	.	PUNCT
fsr-3714	513	1	“	"	PUNCT
fsr-3714	513	2	understanding	understand	VERB
fsr-3714	513	3	the	the	DET
fsr-3714	513	4	risks	risk	NOUN
fsr-3714	513	5	to	to	ADP
fsr-3714	513	6	pension	pension	NOUN
fsr-3714	513	7	benefits	benefit	NOUN
fsr-3714	513	8	,	,	PUNCT
fsr-3714	513	9	”	"	PUNCT
fsr-3714	513	10	personnel	personnel	NOUN
fsr-3714	513	11	journal	journal	NOUN
fsr-3714	513	12	,	,	PUNCT
fsr-3714	513	13	(	(	PUNCT
fsr-3714	513	14	january	january	PROPN
fsr-3714	513	15	):	):	PUNCT
fsr-3714	513	16	64	64	NUM
fsr-3714	513	17	.	.	PUNCT