id	sid	tid	token	lemma	pos
fsr-3719	1	1	pii	pii	PROPN
fsr-3719	1	2	:	:	PUNCT
fsr-3719	1	3	1057	1057	NUM
fsr-3719	1	4	-	-	PUNCT
fsr-3719	1	5	0810(93)90003	0810(93)90003	NOUN
fsr-3719	1	6	-	-	PUNCT
fsr-3719	1	7	9	9	NUM
fsr-3719	1	8	efficient	efficient	ADJ
fsr-3719	1	9	frontiers	frontier	NOUN
fsr-3719	1	10	in	in	ADP
fsr-3719	1	11	estate	estate	NOUN
fsr-3719	1	12	planning	planning	PROPN
fsr-3719	1	13	ronald	ronald	PROPN
fsr-3719	1	14	r.	r.	PROPN
fsr-3719	1	15	crabb	crabb	PROPN
fsr-3719	1	16	this	this	DET
fsr-3719	1	17	article	article	NOUN
fsr-3719	1	18	explores	explore	VERB
fsr-3719	1	19	the	the	DET
fsr-3719	1	20	nature	nature	NOUN
fsr-3719	1	21	of	of	ADP
fsr-3719	1	22	the	the	DET
fsr-3719	1	23	efficient	efficient	ADJ
fsr-3719	1	24	frontier	frontier	NOUN
fsr-3719	1	25	in	in	ADP
fsr-3719	1	26	probabilistic	probabilistic	ADJ
fsr-3719	1	27	estate	estate	NOUN
fsr-3719	1	28	planning	planning	NOUN
fsr-3719	1	29	for	for	ADP
fsr-3719	1	30	16	16	NUM
fsr-3719	1	31	different	different	ADJ
fsr-3719	1	32	estate	estate	NOUN
fsr-3719	1	33	pkms	pkms	ADV
fsr-3719	1	34	by	by	ADP
fsr-3719	1	35	considering	consider	VERB
fsr-3719	1	36	as	as	ADP
fsr-3719	1	37	random	random	ADJ
fsr-3719	1	38	variables	variable	NOUN
fsr-3719	1	39	ages	age	NOUN
fsr-3719	1	40	at	at	ADP
fsr-3719	1	41	deatk	deatk	NOUN
fsr-3719	1	42	rates	rate	NOUN
fsr-3719	1	43	of	of	ADP
fsr-3719	1	44	return	return	NOUN
fsr-3719	1	45	on	on	ADP
fsr-3719	1	46	assets	asset	NOUN
fsr-3719	1	47	,	,	PUNCT
fsr-3719	1	48	and	and	CCONJ
fsr-3719	1	49	borrowing	borrow	VERB
fsr-3719	1	50	rates	rate	NOUN
fsr-3719	1	51	on	on	ADP
fsr-3719	1	52	debts	debt	NOUN
fsr-3719	1	53	.	.	PUNCT
fsr-3719	2	1	the	the	DET
fsr-3719	2	2	s	s	PROPN
fsr-3719	2	3	~	~	SYM
fsr-3719	2	4	a	a	PRON
fsr-3719	2	5	~	~	ADJ
fsr-3719	2	6	tion	tion	NOUN
fsr-3719	2	7	considers	consider	VERB
fsr-3719	2	8	two	two	NUM
fsr-3719	2	9	couples	couple	NOUN
fsr-3719	2	10	,	,	PUNCT
fsr-3719	2	11	one	one	NUM
fsr-3719	2	12	middle	middle	NOUN
fsr-3719	2	13	aged	age	VERB
fsr-3719	2	14	,	,	PUNCT
fsr-3719	2	15	the	the	DET
fsr-3719	2	16	other	other	ADJ
fsr-3719	2	17	elderly	elderly	ADJ
fsr-3719	2	18	.	.	PUNCT
fsr-3719	3	1	two	two	NUM
fsr-3719	3	2	&	&	CCONJ
fsr-3719	3	3	&	&	CCONJ
fsr-3719	3	4	i6	i6	NOUN
fsr-3719	3	5	~t	~t	NUM
fsr-3719	3	6	~	~	SYM
fsr-3719	3	7	ces	ces	X
fsr-3719	3	8	,	,	PUNCT
fsr-3719	3	9	one	one	NUM
fsr-3719	3	10	for	for	ADP
fsr-3719	3	11	each	each	DET
fsr-3719	3	12	couple	couple	NOUN
fsr-3719	3	13	,	,	PUNCT
fsr-3719	3	14	are	be	AUX
fsr-3719	3	15	used	use	VERB
fsr-3719	3	16	to	to	PART
fsr-3719	3	17	record	record	VERB
fsr-3719	3	18	and	and	CCONJ
fsr-3719	3	19	compare	compare	VERB
fsr-3719	3	20	the	the	DET
fsr-3719	3	21	z	z	PROPN
fsr-3719	3	22	-	-	PUNCT
fsr-3719	3	23	es&s	es&s	PROPN
fsr-3719	3	24	of	of	ADP
fsr-3719	3	25	every	every	DET
fsr-3719	3	26	s	s	PROPN
fsr-3719	3	27	~	~	SYM
fsr-3719	3	28	a	a	DET
fsr-3719	3	29	~	~	NUM
fsr-3719	3	30	t~~n	t~~n	NOUN
fsr-3719	3	31	.	.	PUNCT
fsr-3719	4	1	that	that	SCONJ
fsr-3719	4	2	eqmfar~‘ve	eqmfar~‘ve	PROPN
fsr-3719	4	3	data	datum	NOUN
fsr-3719	4	4	,	,	PUNCT
fsr-3719	4	5	in	in	ADP
fsr-3719	4	6	~~j~~‘o~	~~j~~‘o~	NOUN
fsr-3719	4	7	with	with	ADP
fsr-3719	4	8	the	the	DET
fsr-3719	4	9	co&icient	co&icient	NOUN
fsr-3719	4	10	of	of	ADP
fsr-3719	4	11	~~~n	~~~n	PROPN
fsr-3719	4	12	based	base	VERB
fsr-3719	4	13	e~~~ntfro	e~~~ntfro	PROPN
fsr-3719	4	14	~	~	X
fsr-3719	4	15	der	der	NOUN
fsr-3719	4	16	,	,	PUNCT
fsr-3719	4	17	contain	contain	VERB
fsr-3719	4	18	use1	use1	NOUN
fsr-3719	4	19	~nfo	~nfo	NOUN
fsr-3719	4	20	~	~	SYM
fsr-3719	4	21	ti	ti	X
fsr-3719	4	22	~	~	X
fsr-3719	4	23	n	n	NUM
fsr-3719	4	24	for	for	ADP
fsr-3719	4	25	couples	couple	NOUN
fsr-3719	4	26	who	who	PRON
fsr-3719	4	27	,	,	PUNCT
fsr-3719	4	28	~o~~stent	~o~~stent	NOUN
fsr-3719	4	29	with	with	ADP
fsr-3719	4	30	their	their	PRON
fsr-3719	4	31	tie	tie	NOUN
fsr-3719	4	32	&	&	CCONJ
fsr-3719	4	33	of?+	of?+	NUM
fsr-3719	4	34	&	&	CCONJ
fsr-3719	4	35	desire	desire	NOUN
fsr-3719	4	36	to	to	PART
fsr-3719	4	37	muximize	muximize	VERB
fsr-3719	4	38	the	the	DET
fsr-3719	4	39	net	net	ADJ
fsr-3719	4	40	present	present	ADJ
fsr-3719	4	41	value	value	NOUN
fsr-3719	4	42	of	of	ADP
fsr-3719	4	43	assets	asset	NOUN
fsr-3719	4	44	passitxg	passitxg	NOUN
fsr-3719	4	45	to	to	ADP
fsr-3719	4	46	their	their	PRON
fsr-3719	4	47	heirs	heir	NOUN
fsr-3719	4	48	.	.	PUNCT
fsr-3719	5	1	the	the	DET
fsr-3719	5	2	eficient	eficient	ADJ
fsr-3719	5	3	frantier	frantier	NOUN
fsr-3719	5	4	is	be	AUX
fsr-3719	5	5	shown	show	VERB
fsr-3719	5	6	to	to	PART
fsr-3719	5	7	be	be	AUX
fsr-3719	5	8	a	a	DET
fsr-3719	5	9	jkaction	jkaction	NOUN
fsr-3719	5	10	of	of	ADP
fsr-3719	5	11	three	three	NUM
fsr-3719	5	12	fators	fator	NOUN
fsr-3719	5	13	:	:	PUNCT
fsr-3719	5	14	~s	~s	NUM
fsr-3719	5	15	~	~	NOUN
fsr-3719	5	16	ptions	ption	NOUN
fsr-3719	5	17	,	,	PUNCT
fsr-3719	5	18	ages	age	NOUN
fsr-3719	5	19	of	of	ADP
fsr-3719	5	20	the	the	DET
fsr-3719	5	21	estate	estate	NOUN
fsr-3719	5	22	owners	owner	NOUN
fsr-3719	5	23	,	,	PUNCT
fsr-3719	5	24	and	and	CCONJ
fsr-3719	5	25	the	the	DET
fsr-3719	5	26	discount	discount	NOUN
fsr-3719	5	27	raies	ray	NOUN
fsr-3719	5	28	of	of	ADP
fsr-3719	5	29	the	the	DET
fsr-3719	5	30	heirs	heir	NOUN
fsr-3719	5	31	.	.	PUNCT
fsr-3719	6	1	became	become	VERB
fsr-3719	6	2	of	of	ADP
fsr-3719	6	3	the	the	DET
fsr-3719	6	4	instabili~	instabili~	NOUN
fsr-3719	6	5	shown	show	VERB
fsr-3719	6	6	in	in	ADP
fsr-3719	6	7	the	the	DET
fsr-3719	6	8	eficient	eficient	ADJ
fsr-3719	6	9	frontier	frontier	NOUN
fsr-3719	6	10	,	,	PUNCT
fsr-3719	6	11	estate	estate	NOUN
fsr-3719	6	12	pkmners	pkmner	NOUN
fsr-3719	6	13	and	and	CCONJ
fsr-3719	6	14	estate	estate	NOUN
fsr-3719	6	15	owners	owner	NOUN
fsr-3719	6	16	must	must	AUX
fsr-3719	6	17	care&ily	care&ily	ADV
fsr-3719	6	18	examine	examine	VERB
fsr-3719	6	19	not	not	PART
fsr-3719	6	20	only	only	ADV
fsr-3719	6	21	the	the	DET
fsr-3719	6	22	estate	estate	NOUN
fsr-3719	6	23	phzns	phzns	NOUN
fsr-3719	6	24	which	which	PRON
fsr-3719	6	25	fall	fall	VERB
fsr-3719	6	26	on	on	ADP
fsr-3719	6	27	the	the	DET
fsr-3719	6	28	e@s?nt	e@s?nt	NOUN
fsr-3719	6	29	frontier	frontier	NOUN
fsr-3719	6	30	but	but	CCONJ
fsr-3719	6	31	also	also	ADV
fsr-3719	6	32	those	those	DET
fsr-3719	6	33	estate	estate	NOUN
fsr-3719	6	34	pkm	pkm	PROPN
fsr-3719	6	35	which	which	PRON
fsr-3719	6	36	fall	fall	VERB
fsr-3719	6	37	just	just	ADV
fsr-3719	6	38	off	off	ADP
fsr-3719	6	39	that	that	DET
fsr-3719	6	40	frontier	frontier	NOUN
fsr-3719	6	41	.	.	PUNCT
fsr-3719	7	1	1	1	X
fsr-3719	7	2	.	.	X
fsr-3719	7	3	intr0dum0n	intr0dum0n	NOUN
fsr-3719	7	4	in	in	ADP
fsr-3719	7	5	the	the	DET
fsr-3719	7	6	second	second	ADJ
fsr-3719	7	7	issue	issue	NOUN
fsr-3719	7	8	of	of	ADP
fsr-3719	7	9	the	the	DET
fsr-3719	7	10	f~~~i~~	f~~~i~~	PROPN
fsr-3719	7	11	services	services	PROPN
fsr-3719	7	12	review	review	PROPN
fsr-3719	7	13	(	(	PUNCT
fsr-3719	7	14	esr	esr	PROPN
fsr-3719	7	15	)	)	PUNCT
fsr-3719	7	16	,	,	PUNCT
fsr-3719	7	17	crabb	crabb	PROPN
fsr-3719	7	18	(	(	PUNCT
fsr-3719	7	19	1992	1992	NUM
fsr-3719	7	20	)	)	PUNCT
fsr-3719	7	21	demon	demon	NOUN
fsr-3719	7	22	strates	strate	VERB
fsr-3719	7	23	that	that	SCONJ
fsr-3719	7	24	traditional	traditional	ADJ
fsr-3719	7	25	point	point	NOUN
fsr-3719	7	26	estimate	estimate	NOUN
fsr-3719	7	27	estate	estate	NOUN
fsr-3719	7	28	planning	planning	NOUN
fsr-3719	7	29	based	base	VERB
fsr-3719	7	30	on	on	ADP
fsr-3719	7	31	life	life	NOUN
fsr-3719	7	32	expectancy	expectancy	NOUN
fsr-3719	7	33	is	be	AUX
fsr-3719	7	34	neither	neither	CCONJ
fsr-3719	7	35	realistic	realistic	ADJ
fsr-3719	7	36	nor	nor	CCONJ
fsr-3719	7	37	unbiased	unbiased	ADJ
fsr-3719	7	38	,	,	PUNCT
fsr-3719	7	39	and	and	CCONJ
fsr-3719	7	40	that	that	SCONJ
fsr-3719	7	41	~~pmbabi	~~pmbabi	PUNCT
fsr-3719	7	42	~	~	ADJ
fsr-3719	7	43	istic	istic	ADJ
fsr-3719	7	44	estate	estate	NOUN
fsr-3719	7	45	planning	planning	NOUN
fsr-3719	7	46	permits	permit	VERB
fsr-3719	7	47	modern	modern	ADJ
fsr-3719	7	48	portfoliu	portfoliu	PROPN
fsr-3719	7	49	theory	theory	NOUN
fsr-3719	7	50	(	(	PUNCT
fsr-3719	7	51	mean	mean	ADJ
fsr-3719	7	52	,	,	PUNCT
fsr-3719	7	53	variance	variance	NOUN
fsr-3719	7	54	tradeoffs	tradeoff	NOUN
fsr-3719	7	55	)	)	PUNCT
fsr-3719	7	56	to	to	PART
fsr-3719	7	57	be	be	AUX
fsr-3719	7	58	used	use	VERB
fsr-3719	7	59	to	to	PART
fsr-3719	7	60	select	select	VERB
fsr-3719	7	61	an	an	DET
fsr-3719	7	62	optimal	optimal	ADJ
fsr-3719	7	63	estate	estate	NOUN
fsr-3719	7	64	plan	plan	NOUN
fsr-3719	7	65	.	.	PUNCT
fsr-3719	7	66	”	"	PUNCT
fsr-3719	8	1	rather	rather	ADV
fsr-3719	8	2	than	than	ADP
fsr-3719	8	3	ignoring	ignore	VERB
fsr-3719	8	4	risk	risk	NOUN
fsr-3719	8	5	by	by	ADP
fsr-3719	8	6	assuming	assume	VERB
fsr-3719	8	7	that	that	SCONJ
fsr-3719	8	8	death	death	NOUN
fsr-3719	8	9	occurs	occur	VERB
fsr-3719	8	10	at	at	ADP
fsr-3719	8	11	life	life	NOUN
fsr-3719	8	12	expectancy	expectancy	NOUN
fsr-3719	8	13	,	,	PUNCT
fsr-3719	8	14	probabilistic	probabilistic	ADJ
fsr-3719	8	15	estate	estate	NOUN
fsr-3719	8	16	planning	planning	NOUN
fsr-3719	8	17	treats	treat	VERB
fsr-3719	8	18	ages	age	NOUN
fsr-3719	8	19	at	at	ADP
fsr-3719	8	20	death	death	NOUN
fsr-3719	8	21	as	as	ADP
fsr-3719	8	22	a	a	DET
fsr-3719	8	23	random	random	ADJ
fsr-3719	8	24	variable	variable	NOUN
fsr-3719	8	25	.	.	PUNCT
fsr-3719	9	1	markowitz”s	markowitz”s	NOUN
fsr-3719	9	2	(	(	PUNCT
fsr-3719	9	3	1952	1952	NUM
fsr-3719	9	4	)	)	PUNCT
fsr-3719	10	1	e	e	X
fsr-3719	10	2	-	-	NOUN
fsr-3719	10	3	v	v	ADJ
fsr-3719	10	4	rule	rule	NOUN
fsr-3719	10	5	is	be	AUX
fsr-3719	10	6	applied	apply	VERB
fsr-3719	10	7	,	,	PUNCT
fsr-3719	10	8	and	and	CCONJ
fsr-3719	10	9	an	an	DET
fsr-3719	10	10	optimal	optimal	ADJ
fsr-3719	10	11	estate	estate	NOUN
fsr-3719	10	12	plan	plan	NOUN
fsr-3719	10	13	is	be	AUX
fsr-3719	10	14	defined	define	VERB
fsr-3719	10	15	as	as	ADP
fsr-3719	10	16	one	one	NUM
fsr-3719	10	17	which	which	PRON
fsr-3719	10	18	falls	fall	VERB
fsr-3719	10	19	on	on	ADP
fsr-3719	10	20	the	the	DET
fsr-3719	10	21	efficient	efficient	ADJ
fsr-3719	10	22	frontier	frontier	NOUN
fsr-3719	10	23	.	.	PUNCT
fsr-3719	11	1	the	the	DET
fsr-3719	11	2	pm	pm	NOUN
fsr-3719	11	3	-	-	PUNCT
fsr-3719	11	4	pose	pose	NOUN
fsr-3719	11	5	of	of	ADP
fsr-3719	11	6	this	this	DET
fsr-3719	11	7	paper	paper	NOUN
fsr-3719	11	8	is	be	AUX
fsr-3719	11	9	to	to	PART
fsr-3719	11	10	explore	explore	VERB
fsr-3719	11	11	the	the	DET
fsr-3719	11	12	nature	nature	NOUN
fsr-3719	11	13	of	of	ADP
fsr-3719	11	14	that	that	DET
fsr-3719	11	15	frontier	frontier	NOUN
fsr-3719	11	16	.	.	PUNCT
fsr-3719	12	1	in	in	ADP
fsr-3719	12	2	crabb	crabb	PROPN
fsr-3719	12	3	’s	’s	PART
fsr-3719	12	4	(	(	PUNCT
fsr-3719	12	5	1992	1992	NUM
fsr-3719	12	6	)	)	PUNCT
fsr-3719	12	7	article	article	NOUN
fsr-3719	12	8	,	,	PUNCT
fsr-3719	12	9	the	the	DET
fsr-3719	12	10	only	only	ADJ
fsr-3719	12	11	random	random	ADJ
fsr-3719	12	12	variable	variable	NOUN
fsr-3719	12	13	considered	consider	VERB
fsr-3719	12	14	was	be	AUX
fsr-3719	12	15	ages	age	NOUN
fsr-3719	12	16	at	at	ADP
fsr-3719	12	17	death	death	NOUN
fsr-3719	12	18	.	.	PUNCT
fsr-3719	13	1	only	only	ADV
fsr-3719	13	2	three	three	NUM
fsr-3719	13	3	afternate	afternate	ADJ
fsr-3719	13	4	estate	estate	NOUN
fsr-3719	13	5	plans	plan	NOUN
fsr-3719	13	6	were	be	AUX
fsr-3719	13	7	considered	consider	VERB
fsr-3719	13	8	,	,	PUNCT
fsr-3719	13	9	inves	inve	VERB
fsr-3719	13	10	~	~	SYM
fsr-3719	13	11	ent	ent	NOUN
fsr-3719	13	12	returns	return	NOUN
fsr-3719	13	13	on	on	ADP
fsr-3719	13	14	assets	asset	NOUN
fsr-3719	13	15	were	be	AUX
fsr-3719	13	16	fixed	fix	VERB
fsr-3719	13	17	over	over	ADP
fsr-3719	13	18	the	the	DET
fsr-3719	13	19	dnration	dnration	NOUN
fsr-3719	13	20	of	of	ADP
fsr-3719	13	21	the	the	DET
fsr-3719	13	22	anaiysis	anaiysis	NOUN
fsr-3719	13	23	,	,	PUNCT
fsr-3719	13	24	and	and	CCONJ
fsr-3719	13	25	a	a	DET
fsr-3719	13	26	single	single	ADJ
fsr-3719	13	27	discount	discount	NOUN
fsr-3719	13	28	rate	rate	NOUN
fsr-3719	13	29	was	be	AUX
fsr-3719	13	30	used	use	VERB
fsr-3719	13	31	to	to	PART
fsr-3719	13	32	compute	compute	VERB
fsr-3719	13	33	the	the	DET
fsr-3719	13	34	net	net	ADJ
fsr-3719	13	35	present	present	ADJ
fsr-3719	13	36	value	value	NOUN
fsr-3719	13	37	of	of	ADP
fsr-3719	13	38	assets	asset	NOUN
fsr-3719	13	39	passing	pass	VERB
fsr-3719	13	40	to	to	ADP
fsr-3719	13	41	heirs	heir	NOUN
fsr-3719	13	42	.	.	PUNCT
fsr-3719	14	1	those	those	DET
fsr-3719	14	2	rather	rather	ADV
fsr-3719	14	3	severe	severe	ADJ
fsr-3719	14	4	and	and	CCONJ
fsr-3719	14	5	unrealistic	unrealistic	ADJ
fsr-3719	14	6	limita	limita	PROPN
fsr-3719	14	7	tions	tion	NOUN
fsr-3719	14	8	were	be	AUX
fsr-3719	14	9	necessary	necessary	ADJ
fsr-3719	14	10	to	to	PART
fsr-3719	14	11	demonstrate	demonstrate	VERB
fsr-3719	14	12	the	the	DET
fsr-3719	14	13	superiority	superiority	NOUN
fsr-3719	14	14	of	of	ADP
fsr-3719	14	15	making	make	VERB
fsr-3719	14	16	estate	estate	NOUN
fsr-3719	14	17	planning	planning	NOUN
fsr-3719	14	18	ronald	ronald	PROPN
fsr-3719	14	19	r.	r.	PROPN
fsr-3719	14	20	crabb	crabb	PROPN
fsr-3719	14	21	0	0	NUM
fsr-3719	14	22	finance	finance	NOUN
fsr-3719	14	23	and	and	CCONJ
fsr-3719	14	24	law	law	NOUN
fsr-3719	14	25	,	,	PUNCT
fsr-3719	14	26	5003	5003	NUM
fsr-3719	14	27	carlson	carlson	NOUN
fsr-3719	14	28	hail	hail	NOUN
fsr-3719	14	29	,	,	PUNCT
fsr-3719	14	30	uw	uw	NOUN
fsr-3719	14	31	-	-	NOUN
fsr-3719	14	32	whitewater	whitewater	NOUN
fsr-3719	14	33	,	,	PUNCT
fsr-3719	14	34	whitewater	whitewater	NOUN
fsr-3719	14	35	,	,	PUNCT
fsr-3719	14	36	wi	wi	PROPN
fsr-3719	14	37	53190	53190	NUM
fsr-3719	14	38	-	-	SYM
fsr-3719	14	39	1790	1790	NUM
fsr-3719	14	40	.	.	PUNCT
fsr-3719	15	1	2	2	NUM
fsr-3719	15	2	financial	financial	ADJ
fsr-3719	15	3	servicxs	servicxs	ADJ
fsr-3719	15	4	review	review	NOUN
fsr-3719	15	5	,	,	PUNCT
fsr-3719	15	6	3(l	3(l	NUM
fsr-3719	15	7	)	)	PUNCT
fsr-3719	15	8	1993	1993	NUM
fsr-3719	15	9	decisions	decision	NOUN
fsr-3719	15	10	based	base	VERB
fsr-3719	15	11	on	on	ADP
fsr-3719	15	12	a	a	DET
fsr-3719	15	13	rnea	rnea	NOUN
fsr-3719	15	14	~	~	NOUN
fsr-3719	15	15	v~~ce	v~~ce	NOUN
fsr-3719	15	16	tradeoff	tradeoff	NOUN
fsr-3719	15	17	versus	versus	ADP
fsr-3719	15	18	making	make	VERB
fsr-3719	15	19	estate	estate	NOUN
fsr-3719	15	20	planning	planning	NOUN
fsr-3719	15	21	deci	deci	PROPN
fsr-3719	15	22	sions	sion	NOUN
fsr-3719	15	23	based	base	VERB
fsr-3719	15	24	on	on	ADP
fsr-3719	15	25	the	the	DET
fsr-3719	15	26	remaining	remain	VERB
fsr-3719	15	27	life	life	NOUN
fsr-3719	15	28	expectancy(ies	expectancy(ie	NOUN
fsr-3719	15	29	)	)	PUNCT
fsr-3719	15	30	of	of	ADP
fsr-3719	15	31	an	an	DET
fsr-3719	15	32	estate	estate	NOUN
fsr-3719	15	33	owner(s	owner(s	NOUN
fsr-3719	15	34	)	)	PUNCT
fsr-3719	15	35	.	.	PUNCT
fsr-3719	16	1	in	in	ADP
fsr-3719	16	2	the	the	DET
fsr-3719	16	3	real	real	ADJ
fsr-3719	16	4	world	world	NOUN
fsr-3719	16	5	,	,	PUNCT
fsr-3719	16	6	iras	ira	NOUN
fsr-3719	16	7	,	,	PUNCT
fsr-3719	16	8	tsas	tsa	NOUN
fsr-3719	16	9	,	,	PUNCT
fsr-3719	16	10	and	and	CCONJ
fsr-3719	16	11	4ol(k)s	4ol(k)s	PROPN
fsr-3719	16	12	are	be	AUX
fsr-3719	16	13	used	use	VERB
fsr-3719	16	14	to	to	PART
fsr-3719	16	15	accumulate	accumulate	VERB
fsr-3719	16	16	wealth	wealth	NOUN
fsr-3719	16	17	on	on	ADP
fsr-3719	16	18	a	a	DET
fsr-3719	16	19	tax	tax	NOUN
fsr-3719	16	20	deferred	defer	VERB
fsr-3719	16	21	basis	basis	NOUN
fsr-3719	16	22	.	.	PUNCT
fsr-3719	17	1	annual	annual	ADJ
fsr-3719	17	2	gifts	gift	NOUN
fsr-3719	17	3	are	be	AUX
fsr-3719	17	4	used	use	VERB
fsr-3719	17	5	to	to	PART
fsr-3719	17	6	pass	pass	VERB
fsr-3719	17	7	wealth	wealth	NOUN
fsr-3719	17	8	to	to	ADP
fsr-3719	17	9	heirs	heir	NOUN
fsr-3719	17	10	to	to	PART
fsr-3719	17	11	avoid	avoid	VERB
fsr-3719	17	12	estate	estate	NOUN
fsr-3719	17	13	taxes	taxis	NOUN
fsr-3719	17	14	on	on	ADP
fsr-3719	17	15	both	both	CCONJ
fsr-3719	17	16	the	the	DET
fsr-3719	17	17	gifts	gift	NOUN
fsr-3719	17	18	and	and	CCONJ
fsr-3719	17	19	growth	growth	NOUN
fsr-3719	17	20	of	of	ADP
fsr-3719	17	21	the	the	DET
fsr-3719	17	22	gifts	gift	NOUN
fsr-3719	17	23	after	after	ADP
fsr-3719	17	24	receipt	receipt	NOUN
fsr-3719	17	25	by	by	ADP
fsr-3719	17	26	the	the	DET
fsr-3719	17	27	heir(s	heir(s	NOUN
fsr-3719	17	28	)	)	PUNCT
fsr-3719	17	29	.	.	PUNCT
fsr-3719	18	1	whole	whole	ADJ
fsr-3719	18	2	life	life	NOUN
fsr-3719	18	3	insurance	insurance	NOUN
fsr-3719	18	4	trusts	trust	NOUN
fsr-3719	18	5	and	and	CCONJ
fsr-3719	18	6	term	term	NOUN
fsr-3719	18	7	life	life	NOUN
fsr-3719	18	8	inset	inset	NOUN
fsr-3719	18	9	trusts	trust	NOUN
fsr-3719	18	10	are	be	AUX
fsr-3719	18	11	colon	colon	NOUN
fsr-3719	18	12	estate	estate	NOUN
fsr-3719	18	13	planing	planing	NOUN
fsr-3719	18	14	tools	tool	NOUN
fsr-3719	18	15	.	.	PUNCT
fsr-3719	19	1	rates	rate	NOUN
fsr-3719	19	2	of	of	ADP
fsr-3719	19	3	return	return	NOUN
fsr-3719	19	4	on	on	ADP
fsr-3719	19	5	assets	asset	NOUN
fsr-3719	19	6	may	may	AUX
fsr-3719	19	7	vary	vary	VERB
fsr-3719	19	8	with	with	ADP
fsr-3719	19	9	,	,	PUNCT
fsr-3719	19	10	among	among	ADP
fsr-3719	19	11	other	other	ADJ
fsr-3719	19	12	things	thing	NOUN
fsr-3719	19	13	,	,	PUNCT
fsr-3719	19	14	inflation	inflation	NOUN
fsr-3719	19	15	expectations	expectation	NOUN
fsr-3719	19	16	and	and	CCONJ
fsr-3719	19	17	the	the	DET
fsr-3719	19	18	state	state	NOUN
fsr-3719	19	19	of	of	ADP
fsr-3719	19	20	the	the	DET
fsr-3719	19	21	economy	economy	NOUN
fsr-3719	19	22	.	.	PUNCT
fsr-3719	20	1	with	with	ADP
fsr-3719	20	2	the	the	DET
fsr-3719	20	3	popularity	popularity	NOUN
fsr-3719	20	4	of	of	ADP
fsr-3719	20	5	home	home	NOUN
fsr-3719	20	6	equity	equity	NOUN
fsr-3719	20	7	loans	loan	NOUN
fsr-3719	20	8	and	and	CCONJ
fsr-3719	20	9	variable	variable	ADJ
fsr-3719	20	10	rate	rate	NOUN
fsr-3719	20	11	mortgages	mortgage	NOUN
fsr-3719	20	12	,	,	PUNCT
fsr-3719	20	13	borrowing	borrow	VERB
fsr-3719	20	14	rates	rate	NOUN
fsr-3719	20	15	on	on	ADP
fsr-3719	20	16	debts	debt	NOUN
fsr-3719	20	17	can	can	AUX
fsr-3719	20	18	vary	vary	VERB
fsr-3719	20	19	as	as	ADV
fsr-3719	20	20	well	well	ADV
fsr-3719	20	21	.	.	PUNCT
fsr-3719	21	1	wills	will	NOUN
fsr-3719	21	2	are	be	AUX
fsr-3719	21	3	revised	revise	VERB
fsr-3719	21	4	as	as	ADP
fsr-3719	21	5	income	income	NOUN
fsr-3719	21	6	tax	tax	NOUN
fsr-3719	21	7	,	,	PUNCT
fsr-3719	21	8	estate	estate	NOUN
fsr-3719	21	9	tax	tax	NOUN
fsr-3719	21	10	,	,	PUNCT
fsr-3719	21	11	and	and	CCONJ
fsr-3719	21	12	family	family	NOUN
fsr-3719	21	13	situations	situation	NOUN
fsr-3719	21	14	change	change	VERB
fsr-3719	21	15	.	.	PUNCT
fsr-3719	22	1	although	although	SCONJ
fsr-3719	22	2	it	it	PRON
fsr-3719	22	3	is	be	AUX
fsr-3719	22	4	impossible	impossible	ADJ
fsr-3719	22	5	to	to	PART
fsr-3719	22	6	consider	consider	VERB
fsr-3719	22	7	the	the	DET
fsr-3719	22	8	universe	universe	NOUN
fsr-3719	22	9	of	of	ADP
fsr-3719	22	10	possible	possible	ADJ
fsr-3719	22	11	estate	estate	NOUN
fsr-3719	22	12	plans	plan	NOUN
fsr-3719	22	13	and	and	CCONJ
fsr-3719	22	14	to	to	PART
fsr-3719	22	15	predict	predict	VERB
fsr-3719	22	16	changes	change	NOUN
fsr-3719	22	17	in	in	ADP
fsr-3719	22	18	income	income	NOUN
fsr-3719	22	19	taxes	taxis	NOUN
fsr-3719	22	20	,	,	PUNCT
fsr-3719	22	21	estate	estate	NOUN
fsr-3719	22	22	taxes	taxis	NOUN
fsr-3719	22	23	,	,	PUNCT
fsr-3719	22	24	and	and	CCONJ
fsr-3719	22	25	family	family	NOUN
fsr-3719	22	26	situations	situation	NOUN
fsr-3719	22	27	,	,	PUNCT
fsr-3719	22	28	the	the	DET
fsr-3719	22	29	16	16	NUM
fsr-3719	22	30	plans	plan	NOUN
fsr-3719	22	31	chosen	choose	VERB
fsr-3719	22	32	for	for	ADP
fsr-3719	22	33	analysis	analysis	NOUN
fsr-3719	22	34	employ	employ	NOUN
fsr-3719	22	35	estate	estate	NOUN
fsr-3719	22	36	planning	planning	NOUN
fsr-3719	22	37	tools	tool	NOUN
fsr-3719	22	38	which	which	PRON
fsr-3719	22	39	estate	estate	NOUN
fsr-3719	22	40	planners	planner	NOUN
fsr-3719	22	41	commonly	commonly	ADV
fsr-3719	22	42	recommend	recommend	VERB
fsr-3719	22	43	to	to	ADP
fsr-3719	22	44	estate	estate	NOUN
fsr-3719	22	45	owners	owner	NOUN
fsr-3719	22	46	.	.	PUNCT
fsr-3719	23	1	consider	consider	VERB
fsr-3719	23	2	ages	age	NOUN
fsr-3719	23	3	at	at	ADP
fsr-3719	23	4	death	death	NOUN
fsr-3719	23	5	,	,	PUNCT
fsr-3719	23	6	rates	rate	NOUN
fsr-3719	23	7	of	of	ADP
fsr-3719	23	8	return	return	NOUN
fsr-3719	23	9	on	on	ADP
fsr-3719	23	10	assets	asset	NOUN
fsr-3719	23	11	,	,	PUNCT
fsr-3719	23	12	and	and	CCONJ
fsr-3719	23	13	borrowing	borrow	VERB
fsr-3719	23	14	rates	rate	NOUN
fsr-3719	23	15	on	on	ADP
fsr-3719	23	16	debts	debt	NOUN
fsr-3719	23	17	as	as	ADP
fsr-3719	23	18	random	random	ADJ
fsr-3719	23	19	variables	variable	NOUN
fsr-3719	23	20	.	.	PUNCT
fsr-3719	24	1	a	a	DET
fsr-3719	24	2	computer	computer	NOUN
fsr-3719	24	3	simulation	simulation	NOUN
fsr-3719	24	4	,	,	PUNCT
fsr-3719	24	5	which	which	PRON
fsr-3719	24	6	systematically	systematically	ADV
fsr-3719	24	7	uses	use	VERB
fsr-3719	24	8	alternate	alternate	ADJ
fsr-3719	24	9	wills	will	NOUN
fsr-3719	24	10	,	,	PUNCT
fsr-3719	24	11	annual	annual	ADJ
fsr-3719	24	12	gifts	gift	NOUN
fsr-3719	24	13	,	,	PUNCT
fsr-3719	24	14	whole	whole	ADJ
fsr-3719	24	15	life	life	NOUN
fsr-3719	24	16	insurance	insurance	NOUN
fsr-3719	24	17	,	,	PUNCT
fsr-3719	24	18	term	term	NOUN
fsr-3719	24	19	life	life	NOUN
fsr-3719	24	20	insurance	insurance	NOUN
fsr-3719	24	21	,	,	PUNCT
fsr-3719	24	22	leverage	leverage	NOUN
fsr-3719	24	23	,	,	PUNCT
fsr-3719	24	24	and	and	CCONJ
fsr-3719	24	25	tax	tax	NOUN
fsr-3719	24	26	shelters	shelter	NOUN
fsr-3719	24	27	,	,	PUNCT
fsr-3719	24	28	can	can	AUX
fsr-3719	24	29	generate	generate	VERB
fsr-3719	24	30	a	a	DET
fsr-3719	24	31	set	set	NOUN
fsr-3719	24	32	of	of	ADP
fsr-3719	24	33	attainable	attainable	ADJ
fsr-3719	24	34	estate	estate	NOUN
fsr-3719	24	35	plans	plan	NOUN
fsr-3719	24	36	(	(	PUNCT
fsr-3719	24	37	consisting	consist	VERB
fsr-3719	24	38	of	of	ADP
fsr-3719	24	39	the	the	DET
fsr-3719	24	40	net	net	ADJ
fsr-3719	24	41	present	present	ADJ
fsr-3719	24	42	values	value	NOUN
fsr-3719	24	43	of	of	ADP
fsr-3719	24	44	the	the	DET
fsr-3719	24	45	after	after	ADP
fsr-3719	24	46	-	-	PUNCT
fsr-3719	24	47	tax	tax	NOUN
fsr-3719	24	48	estates	estate	NOUN
fsr-3719	24	49	passing	pass	VERB
fsr-3719	24	50	to	to	ADP
fsr-3719	24	51	the	the	DET
fsr-3719	24	52	heir(s	heir(s	NOUN
fsr-3719	24	53	)	)	PUNCT
fsr-3719	24	54	and	and	CCONJ
fsr-3719	24	55	the	the	DET
fsr-3719	24	56	standard	standard	ADJ
fsr-3719	24	57	deviations	deviation	NOUN
fsr-3719	24	58	associated	associate	VERB
fsr-3719	24	59	therewith	therewith	NOUN
fsr-3719	24	60	)	)	PUNCT
fsr-3719	24	61	.	.	PUNCT
fsr-3719	25	1	the	the	DET
fsr-3719	25	2	shape	shape	NOUN
fsr-3719	25	3	of	of	ADP
fsr-3719	25	4	the	the	DET
fsr-3719	25	5	efficient	efficient	ADJ
fsr-3719	25	6	frontier	frontier	NOUN
fsr-3719	25	7	emerges	emerge	VERB
fsr-3719	25	8	from	from	ADP
fsr-3719	25	9	among	among	ADP
fsr-3719	25	10	the	the	DET
fsr-3719	25	11	set	set	NOUN
fsr-3719	25	12	of	of	ADP
fsr-3719	25	13	attainable	attainable	ADJ
fsr-3719	25	14	estate	estate	NOUN
fsr-3719	25	15	plans	plan	NOUN
fsr-3719	25	16	.	.	PUNCT
fsr-3719	26	1	multivariable	multivariable	ADJ
fsr-3719	26	2	probabilistic	probabilistic	ADJ
fsr-3719	26	3	estate	estate	NOUN
fsr-3719	26	4	planning	planning	NOUN
fsr-3719	26	5	can	can	AUX
fsr-3719	26	6	probe	probe	VERB
fsr-3719	26	7	the	the	DET
fsr-3719	26	8	nature	nature	NOUN
fsr-3719	26	9	of	of	ADP
fsr-3719	26	10	the	the	DET
fsr-3719	26	11	estate	estate	NOUN
fsr-3719	26	12	plans	plan	NOUN
fsr-3719	26	13	which	which	PRON
fsr-3719	26	14	fall	fall	VERB
fsr-3719	26	15	on	on	ADP
fsr-3719	26	16	the	the	DET
fsr-3719	26	17	efficient	efficient	ADJ
fsr-3719	26	18	frontier	frontier	NOUN
fsr-3719	26	19	,	,	PUNCT
fsr-3719	26	20	and	and	CCONJ
fsr-3719	26	21	the	the	DET
fsr-3719	26	22	nature	nature	NOUN
fsr-3719	26	23	of	of	ADP
fsr-3719	26	24	those	those	PRON
fsr-3719	26	25	which	which	PRON
fsr-3719	26	26	do	do	VERB
fsr-3719	26	27	not	not	PART
fsr-3719	26	28	.	.	PUNCT
fsr-3719	27	1	11	11	NUM
fsr-3719	27	2	.	.	PUNCT
fsr-3719	28	1	&	&	CCONJ
fsr-3719	28	2	&	&	CCONJ
fsr-3719	28	3	itiodology	itiodology	PROPN
fsr-3719	28	4	the	the	DET
fsr-3719	28	5	random	random	ADJ
fsr-3719	28	6	death	death	NOUN
fsr-3719	28	7	selection	selection	NOUN
fsr-3719	28	8	process	process	NOUN
fsr-3719	28	9	is	be	AUX
fsr-3719	28	10	thoroughly	thoroughly	ADV
fsr-3719	28	11	explained	explain	VERB
fsr-3719	28	12	on	on	ADP
fsr-3719	28	13	pages	page	NOUN
fsr-3719	28	14	144	144	NUM
fsr-3719	28	15	through	through	ADP
fsr-3719	28	16	147	147	NUM
fsr-3719	28	17	of	of	ADP
fsr-3719	28	18	the	the	DET
fsr-3719	28	19	second	second	ADJ
fsr-3719	28	20	issue	issue	NOUN
fsr-3719	28	21	of	of	ADP
fsr-3719	28	22	the	the	DET
fsr-3719	28	23	fsr	fsr	PROPN
fsr-3719	28	24	,	,	PUNCT
fsr-3719	28	25	but	but	CCONJ
fsr-3719	28	26	a	a	DET
fsr-3719	28	27	quick	quick	ADJ
fsr-3719	28	28	review	review	NOUN
fsr-3719	28	29	is	be	AUX
fsr-3719	28	30	in	in	ADP
fsr-3719	28	31	order	order	NOUN
fsr-3719	28	32	.	.	PUNCT
fsr-3719	29	1	given	give	VERB
fsr-3719	29	2	a	a	DET
fsr-3719	29	3	mortality	mortality	NOUN
fsr-3719	29	4	table	table	NOUN
fsr-3719	29	5	and	and	CCONJ
fsr-3719	29	6	the	the	DET
fsr-3719	29	7	age	age	NOUN
fsr-3719	29	8	of	of	ADP
fsr-3719	29	9	an	an	DET
fsr-3719	29	10	estate	estate	NOUN
fsr-3719	29	11	owner	owner	NOUN
fsr-3719	29	12	,	,	PUNCT
fsr-3719	29	13	divide	divide	VERB
fsr-3719	29	14	the	the	DET
fsr-3719	29	15	number	number	NOUN
fsr-3719	29	16	of	of	ADP
fsr-3719	29	17	persons	person	NOUN
fsr-3719	29	18	expected	expect	VERB
fsr-3719	29	19	to	to	PART
fsr-3719	29	20	be	be	AUX
fsr-3719	29	21	alive	alive	ADJ
fsr-3719	29	22	at	at	ADP
fsr-3719	29	23	some	some	DET
fsr-3719	29	24	future	future	ADJ
fsr-3719	29	25	age	age	NOUN
fsr-3719	29	26	by	by	ADP
fsr-3719	29	27	the	the	DET
fsr-3719	29	28	number	number	NOUN
fsr-3719	29	29	of	of	ADP
fsr-3719	29	30	persons	person	NOUN
fsr-3719	29	31	alive	alive	ADJ
fsr-3719	29	32	at	at	ADP
fsr-3719	29	33	the	the	DET
fsr-3719	29	34	age	age	NOUN
fsr-3719	29	35	of	of	ADP
fsr-3719	29	36	the	the	DET
fsr-3719	29	37	estate	estate	NOUN
fsr-3719	29	38	owner	owner	NOUN
fsr-3719	29	39	today	today	NOUN
fsr-3719	29	40	.	.	PUNCT
fsr-3719	30	1	the	the	DET
fsr-3719	30	2	resulting	result	VERB
fsr-3719	30	3	quotients	quotient	NOUN
fsr-3719	30	4	compute	compute	VERB
fsr-3719	30	5	for	for	ADP
fsr-3719	30	6	that	that	DET
fsr-3719	30	7	estate	estate	NOUN
fsr-3719	30	8	owner	owner	NOUN
fsr-3719	30	9	the	the	DET
fsr-3719	30	10	probabilities	probability	NOUN
fsr-3719	30	11	of	of	ADP
fsr-3719	30	12	survival	survival	NOUN
fsr-3719	30	13	to	to	ADP
fsr-3719	30	14	any	any	DET
fsr-3719	30	15	future	future	ADJ
fsr-3719	30	16	age	age	NOUN
fsr-3719	30	17	.	.	PUNCT
fsr-3719	31	1	except	except	SCONJ
fsr-3719	31	2	for	for	ADP
fsr-3719	31	3	very	very	ADV
fsr-3719	31	4	old	old	ADJ
fsr-3719	31	5	people	people	NOUN
fsr-3719	31	6	,	,	PUNCT
fsr-3719	31	7	the	the	DET
fsr-3719	31	8	probability	probability	NOUN
fsr-3719	31	9	survival	survival	NOUN
fsr-3719	31	10	curve	curve	NOUN
fsr-3719	31	11	is	be	AUX
fsr-3719	31	12	shaped	shape	VERB
fsr-3719	31	13	like	like	ADP
fsr-3719	31	14	a	a	DET
fsr-3719	31	15	ski	ski	NOUN
fsr-3719	31	16	slope	slope	NOUN
fsr-3719	31	17	,	,	PUNCT
fsr-3719	31	18	with	with	ADP
fsr-3719	31	19	the	the	DET
fsr-3719	31	20	probability	probability	NOUN
fsr-3719	31	21	of	of	ADP
fsr-3719	31	22	survival	survival	NOUN
fsr-3719	31	23	decreasing	decrease	VERB
fsr-3719	31	24	at	at	ADP
fsr-3719	31	25	an	an	DET
fsr-3719	31	26	increasing	increase	VERB
fsr-3719	31	27	rate	rate	NOUN
fsr-3719	31	28	through	through	ADP
fsr-3719	31	29	about	about	ADP
fsr-3719	31	30	age	age	NOUN
fsr-3719	31	31	80	80	NUM
fsr-3719	31	32	,	,	PUNCT
fsr-3719	31	33	and	and	CCONJ
fsr-3719	31	34	then	then	ADV
fsr-3719	31	35	decreasing	decrease	VERB
fsr-3719	31	36	at	at	ADP
fsr-3719	31	37	a	a	DET
fsr-3719	31	38	decreasing	decrease	VERB
fsr-3719	31	39	rate	rate	NOUN
fsr-3719	31	40	to	to	PART
fsr-3719	31	41	allow	allow	VERB
fsr-3719	31	42	for	for	ADP
fsr-3719	31	43	the	the	DET
fsr-3719	31	44	few	few	ADJ
fsr-3719	31	45	persons	person	NOUN
fsr-3719	31	46	who	who	PRON
fsr-3719	31	47	live	live	VERB
fsr-3719	31	48	into	into	ADP
fsr-3719	31	49	their	their	PRON
fsr-3719	31	50	early	early	ADJ
fsr-3719	31	51	100s	100s	PROPN
fsr-3719	31	52	.	.	PUNCT
fsr-3719	32	1	the	the	DET
fsr-3719	32	2	computer	computer	NOUN
fsr-3719	32	3	chooses	choose	VERB
fsr-3719	32	4	a	a	DET
fsr-3719	32	5	random	random	ADJ
fsr-3719	32	6	number	number	NOUN
fsr-3719	32	7	,	,	PUNCT
fsr-3719	32	8	then	then	ADV
fsr-3719	32	9	interpolates	interpolate	VERB
fsr-3719	32	10	the	the	DET
fsr-3719	32	11	expected	expect	VERB
fsr-3719	32	12	age	age	NOUN
fsr-3719	32	13	at	at	ADP
fsr-3719	32	14	death	death	NOUN
fsr-3719	32	15	from	from	ADP
fsr-3719	32	16	the	the	DET
fsr-3719	32	17	survival	survival	NOUN
fsr-3719	32	18	curve	curve	NOUN
fsr-3719	32	19	.	.	PUNCT
fsr-3719	33	1	random	random	ADJ
fsr-3719	33	2	deviations	deviation	NOUN
fsr-3719	33	3	from	from	ADP
fsr-3719	33	4	the	the	DET
fsr-3719	33	5	expected	expect	VERB
fsr-3719	33	6	rates	rate	NOUN
fsr-3719	33	7	of	of	ADP
fsr-3719	33	8	return	return	NOUN
fsr-3719	33	9	on	on	ADP
fsr-3719	33	10	assets	asset	NOUN
fsr-3719	33	11	and	and	CCONJ
fsr-3719	33	12	borrowing	borrowing	NOUN
fsr-3719	33	13	rates	rate	NOUN
fsr-3719	33	14	on	on	ADP
fsr-3719	33	15	debts	debt	NOUN
fsr-3719	33	16	are	be	AUX
fsr-3719	33	17	computed	compute	VERB
fsr-3719	33	18	via	via	ADP
fsr-3719	33	19	a	a	DET
fsr-3719	33	20	metrology	metrology	NOUN
fsr-3719	33	21	similar	similar	ADJ
fsr-3719	33	22	to	to	ADP
fsr-3719	33	23	that	that	PRON
fsr-3719	33	24	used	use	VERB
fsr-3719	33	25	to	to	PART
fsr-3719	33	26	compute	compute	VERB
fsr-3719	33	27	random	random	ADJ
fsr-3719	33	28	death	death	NOUN
fsr-3719	33	29	ages	age	NOUN
fsr-3719	33	30	.	.	PUNCT
fsr-3719	34	1	that	that	PRON
fsr-3719	34	2	is	is	ADV
fsr-3719	34	3	,	,	PUNCT
fsr-3719	34	4	a	a	DET
fsr-3719	34	5	random	random	ADJ
fsr-3719	34	6	number	number	NOUN
fsr-3719	34	7	,	,	PUNCT
fsr-3719	34	8	defined	define	VERB
fsr-3719	34	9	on	on	ADP
fsr-3719	34	10	the	the	DET
fsr-3719	34	11	unit	unit	NOUN
fsr-3719	34	12	internal	internal	ADJ
fsr-3719	34	13	[	[	X
fsr-3719	34	14	0	0	NUM
fsr-3719	34	15	to	to	ADP
fsr-3719	34	16	i	i	PRON
fsr-3719	34	17	]	]	PUNCT
fsr-3719	34	18	,	,	PUNCT
fsr-3719	34	19	can	can	AUX
fsr-3719	34	20	be	be	AUX
fsr-3719	34	21	interpolated	interpolate	VERB
fsr-3719	34	22	to	to	PART
fsr-3719	34	23	yield	yield	VERB
fsr-3719	34	24	a	a	DET
fsr-3719	34	25	normal	normal	ADJ
fsr-3719	34	26	distribution	distribution	NOUN
fsr-3719	34	27	,	,	PUNCT
fsr-3719	34	28	just	just	ADV
fsr-3719	34	29	as	as	SCONJ
fsr-3719	34	30	a	a	DET
fsr-3719	34	31	random	random	ADJ
fsr-3719	34	32	number	number	NOUN
fsr-3719	34	33	can	can	AUX
fsr-3719	34	34	be	be	AUX
fsr-3719	34	35	interpolated	interpolate	VERB
fsr-3719	34	36	to	to	PART
fsr-3719	34	37	yield	yield	VERB
fsr-3719	34	38	an	an	DET
fsr-3719	34	39	expected	expect	VERB
fsr-3719	34	40	age	age	NOUN
fsr-3719	34	41	at	at	ADP
fsr-3719	34	42	death	death	NOUN
fsr-3719	34	43	.	.	PUNCT
fsr-3719	35	1	assume	assume	VERB
fsr-3719	35	2	,	,	PUNCT
fsr-3719	35	3	for	for	ADP
fsr-3719	35	4	example	example	NOUN
fsr-3719	35	5	,	,	PUNCT
fsr-3719	35	6	that	that	SCONJ
fsr-3719	35	7	a	a	DET
fsr-3719	35	8	particular	particular	ADJ
fsr-3719	35	9	asset	asset	NOUN
fsr-3719	35	10	has	have	VERB
fsr-3719	35	11	an	an	DET
fsr-3719	35	12	expected	expect	VERB
fsr-3719	35	13	rate	rate	NOUN
fsr-3719	35	14	of	of	ADP
fsr-3719	35	15	return	return	NOUN
fsr-3719	35	16	of	of	ADP
fsr-3719	35	17	10	10	NUM
fsr-3719	35	18	%	%	NOUN
fsr-3719	35	19	with	with	ADP
fsr-3719	35	20	a	a	DET
fsr-3719	35	21	standard	standard	ADJ
fsr-3719	35	22	deviation	deviation	NOUN
fsr-3719	35	23	of	of	ADP
fsr-3719	35	24	5	5	NUM
fsr-3719	35	25	%	%	NOUN
fsr-3719	35	26	.	.	PUNCT
fsr-3719	36	1	assume	assume	VERB
fsr-3719	36	2	that	that	SCONJ
fsr-3719	36	3	the	the	DET
fsr-3719	36	4	computer	computer	NOUN
fsr-3719	36	5	generates	generate	VERB
fsr-3719	36	6	the	the	DET
fsr-3719	36	7	random	random	ADJ
fsr-3719	36	8	number	number	NOUN
fsr-3719	36	9	0.4544	0.4544	NUM
fsr-3719	36	10	.	.	PUNCT
fsr-3719	37	1	that	that	DET
fsr-3719	37	2	number	number	NOUN
fsr-3719	37	3	falls	fall	VERB
fsr-3719	37	4	into	into	ADP
fsr-3719	37	5	the	the	DET
fsr-3719	37	6	interval	interval	NOUN
fsr-3719	37	7	between	between	ADP
fsr-3719	37	8	0.44433	0.44433	NUM
fsr-3719	37	9	and	and	CCONJ
fsr-3719	37	10	effieiertt	effieiertt	ADJ
fsr-3719	37	11	frontiers	frontier	NOUN
fsr-3719	37	12	in	in	ADP
fsr-3719	37	13	es&&e	es&&e	PUNCT
fsr-3719	37	14	pitanning	pitanne	VERB
fsr-3719	37	15	3	3	NUM
fsr-3719	37	16	0.46414	0.46414	NUM
fsr-3719	37	17	,	,	PUNCT
fsr-3719	37	18	and	and	CCONJ
fsr-3719	37	19	that	that	DET
fsr-3719	37	20	interval	interval	NOUN
fsr-3719	37	21	is	be	AUX
fsr-3719	37	22	associated	associate	VERB
fsr-3719	37	23	with	with	ADP
fsr-3719	37	24	a	a	DET
fsr-3719	37	25	minus	minus	ADP
fsr-3719	37	26	0.10	0.10	NUM
fsr-3719	37	27	deviation	deviation	NOUN
fsr-3719	37	28	from	from	ADP
fsr-3719	37	29	the	the	DET
fsr-3719	37	30	normal	normal	ADJ
fsr-3719	37	31	expectation	expectation	NOUN
fsr-3719	37	32	.	.	PUNCT
fsr-3719	38	1	hence	hence	ADV
fsr-3719	38	2	,	,	PUNCT
fsr-3719	38	3	assuming	assume	VERB
fsr-3719	38	4	an	an	DET
fsr-3719	38	5	expected	expect	VERB
fsr-3719	38	6	rate	rate	NOUN
fsr-3719	38	7	of	of	ADP
fsr-3719	38	8	return	return	NOUN
fsr-3719	38	9	of	of	ADP
fsr-3719	38	10	10	10	NUM
fsr-3719	38	11	%	%	NOUN
fsr-3719	38	12	with	with	ADP
fsr-3719	38	13	a	a	DET
fsr-3719	38	14	standard	standard	ADJ
fsr-3719	38	15	deviation	deviation	NOUN
fsr-3719	38	16	of	of	ADP
fsr-3719	38	17	5	5	NUM
fsr-3719	38	18	%	%	NOUN
fsr-3719	38	19	,	,	PUNCT
fsr-3719	38	20	the	the	DET
fsr-3719	38	21	5	5	NUM
fsr-3719	38	22	%	%	NOUN
fsr-3719	38	23	standard	standard	ADJ
fsr-3719	38	24	deviation	deviation	NOUN
fsr-3719	38	25	is	be	AUX
fsr-3719	38	26	multiplied	multiply	VERB
fsr-3719	38	27	by	by	ADP
fsr-3719	38	28	the	the	DET
fsr-3719	38	29	-0.10	-0.10	NUM
fsr-3719	38	30	randomly	randomly	ADV
fsr-3719	38	31	chosen	choose	VERB
fsr-3719	38	32	deviation	deviation	NOUN
fsr-3719	38	33	,	,	PUNCT
fsr-3719	38	34	and	and	CCONJ
fsr-3719	38	35	results	result	NOUN
fsr-3719	38	36	in	in	ADP
fsr-3719	38	37	a	a	DET
fsr-3719	38	38	randomized	randomized	ADJ
fsr-3719	38	39	rate	rate	NOUN
fsr-3719	38	40	of	of	ADP
fsr-3719	38	41	return	return	NOUN
fsr-3719	38	42	of	of	ADP
fsr-3719	38	43	9.5	9.5	NUM
fsr-3719	38	44	%	%	NOUN
fsr-3719	39	1	[	[	X
fsr-3719	39	2	lo%	lo%	NOUN
fsr-3719	39	3	+	+	CCONJ
fsr-3719	39	4	(	(	PUNCT
fsr-3719	39	5	5%)*(-0.10	5%)*(-0.10	NUM
fsr-3719	39	6	)	)	PUNCT
fsr-3719	39	7	]	]	PUNCT
fsr-3719	39	8	for	for	ADP
fsr-3719	39	9	the	the	DET
fsr-3719	39	10	time	time	NOUN
fsr-3719	39	11	period	period	NOUN
fsr-3719	39	12	under	under	ADP
fsr-3719	39	13	consideration	consideration	NOUN
fsr-3719	39	14	.	.	PUNCT
fsr-3719	40	1	randomly	randomly	ADV
fsr-3719	40	2	chosen	choose	VERB
fsr-3719	40	3	numbers	number	NOUN
fsr-3719	40	4	close	close	ADV
fsr-3719	40	5	to	to	ADP
fsr-3719	40	6	0.500	0.500	NUM
fsr-3719	40	7	result	result	NOUN
fsr-3719	40	8	in	in	ADP
fsr-3719	40	9	small	small	ADJ
fsr-3719	40	10	deviations	deviation	NOUN
fsr-3719	40	11	from	from	ADP
fsr-3719	40	12	the	the	DET
fsr-3719	40	13	expectation	expectation	NOUN
fsr-3719	40	14	;	;	PUNCT
fsr-3719	40	15	randomly	randomly	ADV
fsr-3719	40	16	chosen	choose	VERB
fsr-3719	40	17	numbers	number	NOUN
fsr-3719	40	18	close	close	ADJ
fsr-3719	40	19	to	to	ADP
fsr-3719	40	20	one	one	NUM
fsr-3719	40	21	or	or	CCONJ
fsr-3719	40	22	zero	zero	NUM
fsr-3719	40	23	result	result	NOUN
fsr-3719	40	24	in	in	ADP
fsr-3719	40	25	large	large	ADJ
fsr-3719	40	26	deviations	deviation	NOUN
fsr-3719	40	27	(	(	PUNCT
fsr-3719	40	28	positive	positive	ADJ
fsr-3719	40	29	or	or	CCONJ
fsr-3719	40	30	negative	negative	ADJ
fsr-3719	40	31	)	)	PUNCT
fsr-3719	40	32	from	from	ADP
fsr-3719	40	33	the	the	DET
fsr-3719	40	34	expectation	expectation	NOUN
fsr-3719	40	35	.	.	PUNCT
fsr-3719	41	1	the	the	DET
fsr-3719	41	2	computer	computer	NOUN
fsr-3719	41	3	simulation	simulation	NOUN
fsr-3719	41	4	generates	generate	VERB
fsr-3719	41	5	a	a	DET
fsr-3719	41	6	random	random	ADJ
fsr-3719	41	7	number	number	NOUN
fsr-3719	41	8	for	for	ADP
fsr-3719	41	9	each	each	DET
fsr-3719	41	10	asset	asset	NOUN
fsr-3719	41	11	and	and	CCONJ
fsr-3719	41	12	for	for	ADP
fsr-3719	41	13	each	each	DET
fsr-3719	41	14	debt	debt	NOUN
fsr-3719	41	15	for	for	ADP
fsr-3719	41	16	each	each	DET
fsr-3719	41	17	time	time	NOUN
fsr-3719	41	18	period	period	NOUN
fsr-3719	41	19	until	until	ADP
fsr-3719	41	20	death	death	NOUN
fsr-3719	41	21	,	,	PUNCT
fsr-3719	41	22	and	and	CCONJ
fsr-3719	41	23	then	then	ADV
fsr-3719	41	24	interpolates	interpolate	VERB
fsr-3719	41	25	from	from	ADP
fsr-3719	41	26	those	those	DET
fsr-3719	41	27	random	random	ADJ
fsr-3719	41	28	numbers	number	NOUN
fsr-3719	41	29	deviations	deviation	NOUN
fsr-3719	41	30	from	from	ADP
fsr-3719	41	31	the	the	DET
fsr-3719	41	32	expectations	expectation	NOUN
fsr-3719	41	33	,	,	PUNCT
fsr-3719	41	34	resulting	result	VERB
fsr-3719	41	35	in	in	ADP
fsr-3719	41	36	random	random	ADJ
fsr-3719	41	37	and	and	CCONJ
fsr-3719	41	38	normally	normally	ADV
fsr-3719	41	39	distributed	distribute	VERB
fsr-3719	41	40	expected	expect	VERB
fsr-3719	41	41	rates	rate	NOUN
fsr-3719	41	42	of	of	ADP
fsr-3719	41	43	retum	retum	NOUN
fsr-3719	41	44	for	for	ADP
fsr-3719	41	45	all	all	DET
fsr-3719	41	46	assets	asset	NOUN
fsr-3719	41	47	and	and	CCONJ
fsr-3719	41	48	all	all	DET
fsr-3719	41	49	debts	debt	NOUN
fsr-3719	41	50	.	.	PUNCT
fsr-3719	42	1	two	two	NUM
fsr-3719	42	2	types	type	NOUN
fsr-3719	42	3	of	of	ADP
fsr-3719	42	4	life	life	NOUN
fsr-3719	42	5	insurance	insurance	NOUN
fsr-3719	42	6	are	be	AUX
fsr-3719	42	7	considered	consider	VERB
fsr-3719	42	8	:	:	PUNCT
fsr-3719	42	9	whole	whole	ADJ
fsr-3719	42	10	life	life	NOUN
fsr-3719	42	11	insurance	insurance	NOUN
fsr-3719	42	12	and	and	CCONJ
fsr-3719	42	13	term	term	NOUN
fsr-3719	42	14	life	life	NOUN
fsr-3719	42	15	insurance	insurance	NOUN
fsr-3719	42	16	.	.	PUNCT
fsr-3719	43	1	the	the	DET
fsr-3719	43	2	whole	whole	ADJ
fsr-3719	43	3	life	life	NOUN
fsr-3719	43	4	policy	policy	NOUN
fsr-3719	43	5	is	be	AUX
fsr-3719	43	6	a	a	DET
fsr-3719	43	7	tiaa	tiaa	ADJ
fsr-3719	43	8	unisex	unisex	NOUN
fsr-3719	43	9	whole	whole	ADJ
fsr-3719	43	10	life	life	NOUN
fsr-3719	43	11	insurance	insurance	NOUN
fsr-3719	43	12	policy	policy	NOUN
fsr-3719	43	13	.	.	PUNCT
fsr-3719	44	1	although	although	SCONJ
fsr-3719	44	2	the	the	DET
fsr-3719	44	3	author	author	NOUN
fsr-3719	44	4	would	would	AUX
fsr-3719	44	5	have	have	AUX
fsr-3719	44	6	preferred	prefer	VERB
fsr-3719	44	7	to	to	PART
fsr-3719	44	8	be	be	AUX
fsr-3719	44	9	consistent	consistent	ADJ
fsr-3719	44	10	and	and	CCONJ
fsr-3719	44	11	use	use	VERB
fsr-3719	44	12	tiaa	tiaa	ADJ
fsr-3719	44	13	term	term	NOUN
fsr-3719	44	14	life	life	NOUN
fsr-3719	44	15	insurance	insurance	NOUN
fsr-3719	44	16	,	,	PUNCT
fsr-3719	44	17	tiaa	tiaa	NOUN
fsr-3719	44	18	ends	end	VERB
fsr-3719	44	19	all	all	PRON
fsr-3719	44	20	of	of	ADP
fsr-3719	44	21	their	their	PRON
fsr-3719	44	22	term	term	NOUN
fsr-3719	44	23	products	product	NOUN
fsr-3719	44	24	at	at	ADP
fsr-3719	44	25	age	age	NOUN
fsr-3719	44	26	70	70	NUM
fsr-3719	44	27	.	.	PUNCT
fsr-3719	45	1	hence	hence	ADV
fsr-3719	45	2	,	,	PUNCT
fsr-3719	45	3	a	a	DET
fsr-3719	45	4	commercial	commercial	ADJ
fsr-3719	45	5	insurance	insurance	NOUN
fsr-3719	45	6	product	product	NOUN
fsr-3719	45	7	,	,	PUNCT
fsr-3719	45	8	with	with	ADP
fsr-3719	45	9	rates	rate	NOUN
fsr-3719	45	10	guaranteed	guarantee	VERB
fsr-3719	45	11	for	for	ADP
fsr-3719	45	12	20	20	NUM
fsr-3719	45	13	years	year	NOUN
fsr-3719	45	14	,	,	PUNCT
fsr-3719	45	15	is	be	AUX
fsr-3719	45	16	used	use	VERB
fsr-3719	45	17	for	for	ADP
fsr-3719	45	18	the	the	DET
fsr-3719	45	19	term	term	NOUN
fsr-3719	45	20	life	life	NOUN
fsr-3719	45	21	insurance	insurance	NOUN
fsr-3719	45	22	policy	policy	NOUN
fsr-3719	45	23	.	.	PUNCT
fsr-3719	46	1	the	the	DET
fsr-3719	46	2	term	term	NOUN
fsr-3719	46	3	product	product	NOUN
fsr-3719	46	4	has	have	VERB
fsr-3719	46	5	a	a	DET
fsr-3719	46	6	terminal	terminal	ADJ
fsr-3719	46	7	age	age	NOUN
fsr-3719	46	8	of	of	ADP
fsr-3719	46	9	95	95	NUM
fsr-3719	46	10	;	;	PUNCT
fsr-3719	46	11	that	that	PRON
fsr-3719	46	12	is	is	ADV
fsr-3719	46	13	,	,	PUNCT
fsr-3719	46	14	at	at	ADP
fsr-3719	46	15	the	the	DET
fsr-3719	46	16	end	end	NOUN
fsr-3719	46	17	of	of	ADP
fsr-3719	46	18	age	age	NOUN
fsr-3719	46	19	94	94	NUM
fsr-3719	46	20	,	,	PUNCT
fsr-3719	46	21	or	or	CCONJ
fsr-3719	46	22	the	the	DET
fsr-3719	46	23	coming	coming	NOUN
fsr-3719	46	24	of	of	ADP
fsr-3719	46	25	age	age	NOUN
fsr-3719	46	26	95	95	NUM
fsr-3719	46	27	,	,	PUNCT
fsr-3719	46	28	the	the	DET
fsr-3719	46	29	policy	policy	NOUN
fsr-3719	46	30	is	be	AUX
fsr-3719	46	31	te	te	ADP
fsr-3719	46	32	~	~	X
fsr-3719	46	33	nat~	nat~	NOUN
fsr-3719	46	34	,	,	PUNCT
fsr-3719	46	35	that	that	PRON
fsr-3719	46	36	could	could	AUX
fsr-3719	46	37	be	be	AUX
fsr-3719	46	38	catastrophic	catastrophic	ADJ
fsr-3719	46	39	from	from	ADP
fsr-3719	46	40	an	an	DET
fsr-3719	46	41	individual	individual	ADJ
fsr-3719	46	42	investor	investor	NOUN
fsr-3719	46	43	’s	’s	PART
fsr-3719	46	44	viewpoint	viewpoint	NOUN
fsr-3719	46	45	;	;	PUNCT
fsr-3719	46	46	the	the	DET
fsr-3719	46	47	premium	premium	NOUN
fsr-3719	46	48	for	for	ADP
fsr-3719	46	49	the	the	DET
fsr-3719	46	50	$	$	PROPN
fsr-3719	46	51	l~,~	l~,~	PROPN
fsr-3719	46	52	policy	policy	NOUN
fsr-3719	46	53	in	in	ADP
fsr-3719	46	54	the	the	DET
fsr-3719	46	55	94th	94th	ADJ
fsr-3719	46	56	year	year	NOUN
fsr-3719	46	57	of	of	ADP
fsr-3719	46	58	life	life	NOUN
fsr-3719	46	59	is	be	AUX
fsr-3719	46	60	in	in	ADP
fsr-3719	46	61	excess	excess	NOUN
fsr-3719	46	62	of	of	ADP
fsr-3719	46	63	$	$	SYM
fsr-3719	46	64	30,000	30,000	NUM
fsr-3719	46	65	.	.	PUNCT
fsr-3719	47	1	debt	debt	NOUN
fsr-3719	47	2	(	(	PUNCT
fsr-3719	47	3	estate	estate	NOUN
fsr-3719	47	4	leverage	leverage	NOUN
fsr-3719	47	5	)	)	PUNCT
fsr-3719	47	6	is	be	AUX
fsr-3719	47	7	,	,	PUNCT
fsr-3719	47	8	for	for	ADP
fsr-3719	47	9	tax	tax	NOUN
fsr-3719	47	10	purposes	purpose	NOUN
fsr-3719	47	11	,	,	PUNCT
fsr-3719	47	12	assumed	assume	VERB
fsr-3719	47	13	to	to	PART
fsr-3719	47	14	be	be	AUX
fsr-3719	47	15	secured	secure	VERB
fsr-3719	47	16	by	by	ADP
fsr-3719	47	17	a	a	DET
fsr-3719	47	18	mortgage	mortgage	NOUN
fsr-3719	47	19	on	on	ADP
fsr-3719	47	20	the	the	DET
fsr-3719	47	21	house	house	NOUN
fsr-3719	47	22	.	.	PUNCT
fsr-3719	48	1	that	that	DET
fsr-3719	48	2	mortgage	mortgage	NOUN
fsr-3719	48	3	is	be	AUX
fsr-3719	48	4	assumed	assume	VERB
fsr-3719	48	5	to	to	PART
fsr-3719	48	6	be	be	AUX
fsr-3719	48	7	a	a	DET
fsr-3719	48	8	variable	variable	ADJ
fsr-3719	48	9	rate	rate	NOUN
fsr-3719	48	10	home	home	NOUN
fsr-3719	48	11	equity	equity	NOUN
fsr-3719	48	12	mortgage	mortgage	NOUN
fsr-3719	48	13	,	,	PUNCT
fsr-3719	48	14	and	and	CCONJ
fsr-3719	48	15	,	,	PUNCT
fsr-3719	48	16	although	although	SCONJ
fsr-3719	48	17	in	in	ADP
fsr-3719	48	18	the	the	DET
fsr-3719	48	19	real	real	ADJ
fsr-3719	48	20	world	world	NOUN
fsr-3719	48	21	payments	payment	NOUN
fsr-3719	48	22	would	would	AUX
fsr-3719	48	23	be	be	AUX
fsr-3719	48	24	made	make	VERB
fsr-3719	48	25	on	on	ADP
fsr-3719	48	26	a	a	DET
fsr-3719	48	27	monthly	monthly	ADJ
fsr-3719	48	28	basis	basis	NOUN
fsr-3719	48	29	,	,	PUNCT
fsr-3719	48	30	the	the	DET
fsr-3719	48	31	simulation	simulation	NOUN
fsr-3719	48	32	mortgage	mortgage	NOUN
fsr-3719	48	33	payment	payment	NOUN
fsr-3719	48	34	is	be	AUX
fsr-3719	48	35	made	make	VERB
fsr-3719	48	36	annually	annually	ADV
fsr-3719	48	37	.	.	PUNCT
fsr-3719	49	1	hence	hence	ADV
fsr-3719	49	2	,	,	PUNCT
fsr-3719	49	3	on	on	ADP
fsr-3719	49	4	an	an	DET
fsr-3719	49	5	annual	annual	ADJ
fsr-3719	49	6	basis	basis	NOUN
fsr-3719	49	7	,	,	PUNCT
fsr-3719	49	8	the	the	DET
fsr-3719	49	9	old	old	ADJ
fsr-3719	49	10	balance	balance	NOUN
fsr-3719	49	11	is	be	AUX
fsr-3719	49	12	increased	increase	VERB
fsr-3719	49	13	by	by	ADP
fsr-3719	49	14	the	the	DET
fsr-3719	49	15	variable	variable	ADJ
fsr-3719	49	16	borrowing	borrowing	NOUN
fsr-3719	49	17	rate	rate	NOUN
fsr-3719	49	18	and	and	CCONJ
fsr-3719	49	19	is	be	AUX
fsr-3719	49	20	reduced	reduce	VERB
fsr-3719	49	21	by	by	ADP
fsr-3719	49	22	the	the	DET
fsr-3719	49	23	mortgage	mortgage	NOUN
fsr-3719	49	24	payment	payment	NOUN
fsr-3719	49	25	.	.	PUNCT
fsr-3719	50	1	since	since	SCONJ
fsr-3719	50	2	the	the	DET
fsr-3719	50	3	mortgage	mortgage	NOUN
fsr-3719	50	4	payment	payment	NOUN
fsr-3719	50	5	is	be	AUX
fsr-3719	50	6	a	a	DET
fsr-3719	50	7	function	function	NOUN
fsr-3719	50	8	of	of	ADP
fsr-3719	50	9	the	the	DET
fsr-3719	50	10	size	size	NOUN
fsr-3719	50	11	of	of	ADP
fsr-3719	50	12	the	the	DET
fsr-3719	50	13	end	end	NOUN
fsr-3719	50	14	-	-	PUNCT
fsr-3719	50	15	of	of	ADP
fsr-3719	50	16	-	-	PUNCT
fsr-3719	50	17	the	the	DET
fsr-3719	50	18	-	-	PUNCT
fsr-3719	50	19	year	year	NOUN
fsr-3719	50	20	balance	balance	NOUN
fsr-3719	50	21	(	(	PUNCT
fsr-3719	50	22	for	for	ADP
fsr-3719	50	23	computational	computational	ADJ
fsr-3719	50	24	purposes	purpose	NOUN
fsr-3719	50	25	,	,	PUNCT
fsr-3719	50	26	the	the	DET
fsr-3719	50	27	payment	payment	NOUN
fsr-3719	50	28	is	be	AUX
fsr-3719	50	29	15	15	NUM
fsr-3719	50	30	%	%	NOUN
fsr-3719	50	31	of	of	ADP
fsr-3719	50	32	the	the	DET
fsr-3719	50	33	end	end	NOUN
fsr-3719	50	34	-	-	PUNCT
fsr-3719	50	35	of	of	ADP
fsr-3719	50	36	-	-	PUNCT
fsr-3719	50	37	the	the	DET
fsr-3719	50	38	-	-	PUNCT
fsr-3719	50	39	year	year	NOUN
fsr-3719	50	40	balance	balance	NOUN
fsr-3719	50	41	)	)	PUNCT
fsr-3719	50	42	,	,	PUNCT
fsr-3719	50	43	the	the	DET
fsr-3719	50	44	mortgage	mortgage	NOUN
fsr-3719	50	45	will	will	AUX
fsr-3719	50	46	exist	exist	VERB
fsr-3719	50	47	for	for	ADP
fsr-3719	50	48	the	the	DET
fsr-3719	50	49	duration	duration	NOUN
fsr-3719	50	50	of	of	ADP
fsr-3719	50	51	the	the	DET
fsr-3719	50	52	simulation	simulation	NOUN
fsr-3719	50	53	,	,	PUNCT
fsr-3719	50	54	the	the	DET
fsr-3719	50	55	tax	tax	NOUN
fsr-3719	50	56	deductibility	deductibility	NOUN
fsr-3719	50	57	of	of	ADP
fsr-3719	50	58	the	the	DET
fsr-3719	50	59	interest	interest	NOUN
fsr-3719	50	60	is	be	AUX
fsr-3719	50	61	accounted	account	VERB
fsr-3719	50	62	for	for	ADP
fsr-3719	50	63	by	by	ADP
fsr-3719	50	64	reducing	reduce	VERB
fsr-3719	50	65	the	the	DET
fsr-3719	50	66	amount	amount	NOUN
fsr-3719	50	67	of	of	ADP
fsr-3719	50	68	the	the	DET
fsr-3719	50	69	payment	payment	NOUN
fsr-3719	50	70	.	.	PUNCT
fsr-3719	51	1	that	that	PRON
fsr-3719	51	2	is	be	AUX
fsr-3719	51	3	,	,	PUNCT
fsr-3719	51	4	if	if	SCONJ
fsr-3719	51	5	the	the	DET
fsr-3719	51	6	gross	gross	ADJ
fsr-3719	51	7	payment	payment	NOUN
fsr-3719	51	8	on	on	ADP
fsr-3719	51	9	the	the	DET
fsr-3719	51	10	mortgage	mortgage	NOUN
fsr-3719	51	11	is	be	AUX
fsr-3719	51	12	$	$	SYM
fsr-3719	51	13	16,500	16,500	NUM
fsr-3719	51	14	,	,	PUNCT
fsr-3719	51	15	and	and	CCONJ
fsr-3719	51	16	the	the	DET
fsr-3719	51	17	tax	tax	NOUN
fsr-3719	51	18	savings	saving	NOUN
fsr-3719	51	19	associated	associate	VERB
fsr-3719	51	20	with	with	ADP
fsr-3719	51	21	that	that	DET
fsr-3719	51	22	mortgage	mortgage	NOUN
fsr-3719	51	23	payment	payment	NOUN
fsr-3719	51	24	is	be	AUX
fsr-3719	51	25	$	$	SYM
fsr-3719	51	26	2,800	2,800	NUM
fsr-3719	51	27	,	,	PUNCT
fsr-3719	51	28	then	then	ADV
fsr-3719	51	29	the	the	DET
fsr-3719	51	30	net	net	ADJ
fsr-3719	51	31	payment	payment	NOUN
fsr-3719	51	32	is	be	AUX
fsr-3719	51	33	$	$	SYM
fsr-3719	51	34	13,700	13,700	NUM
fsr-3719	51	35	[	[	PUNCT
fsr-3719	51	36	the	the	DET
fsr-3719	51	37	difference	difference	NOUN
fsr-3719	51	38	between	between	ADP
fsr-3719	51	39	$	$	SYM
fsr-3719	51	40	16,500	16,500	NUM
fsr-3719	51	41	less	less	ADJ
fsr-3719	51	42	$	$	SYM
fsr-3719	51	43	2,800	2,800	NUM
fsr-3719	51	44	]	]	PUNCT
fsr-3719	51	45	.	.	PUNCT
fsr-3719	52	1	when	when	SCONJ
fsr-3719	52	2	the	the	DET
fsr-3719	52	3	mortgage	mortgage	NOUN
fsr-3719	52	4	is	be	AUX
fsr-3719	52	5	incurred	incur	VERB
fsr-3719	52	6	,	,	PUNCT
fsr-3719	52	7	an	an	DET
fsr-3719	52	8	offsetting	offset	VERB
fsr-3719	52	9	asset	asset	NOUN
fsr-3719	52	10	account	account	NOUN
fsr-3719	52	11	is	be	AUX
fsr-3719	52	12	created	create	VERB
fsr-3719	52	13	.	.	PUNCT
fsr-3719	53	1	see	see	VERB
fsr-3719	53	2	figure	figure	NOUN
fsr-3719	53	3	1	1	NUM
fsr-3719	53	4	.	.	PUNCT
fsr-3719	54	1	payments	payment	NOUN
fsr-3719	54	2	on	on	ADP
fsr-3719	54	3	the	the	DET
fsr-3719	54	4	mortgage	mortgage	NOUN
fsr-3719	54	5	are	be	AUX
fsr-3719	54	6	made	make	VERB
fsr-3719	54	7	from	from	ADP
fsr-3719	54	8	that	that	DET
fsr-3719	54	9	asset	asset	NOUN
fsr-3719	54	10	account	account	NOUN
fsr-3719	54	11	.	.	PUNCT
fsr-3719	55	1	if	if	SCONJ
fsr-3719	55	2	the	the	DET
fsr-3719	55	3	after	after	SCONJ
fsr-3719	55	4	tax	tax	NOUN
fsr-3719	55	5	cost	cost	NOUN
fsr-3719	55	6	of	of	ADP
fsr-3719	55	7	borrowing	borrowing	NOUN
fsr-3719	55	8	is	be	AUX
fsr-3719	55	9	equal	equal	ADJ
fsr-3719	55	10	to	to	ADP
fsr-3719	55	11	the	the	DET
fsr-3719	55	12	after	after	ADP
fsr-3719	55	13	tax	tax	NOUN
fsr-3719	55	14	earnings	earning	NOUN
fsr-3719	55	15	on	on	ADP
fsr-3719	55	16	the	the	DET
fsr-3719	55	17	asset	asset	NOUN
fsr-3719	55	18	account	account	NOUN
fsr-3719	55	19	,	,	PUNCT
fsr-3719	55	20	the	the	DET
fsr-3719	55	21	transaction	transaction	NOUN
fsr-3719	55	22	is	be	AUX
fsr-3719	55	23	,	,	PUNCT
fsr-3719	55	24	for	for	ADP
fsr-3719	55	25	future	future	ADJ
fsr-3719	55	26	net	net	ADJ
fsr-3719	55	27	worth	worth	ADJ
fsr-3719	55	28	purposes	purpose	NOUN
fsr-3719	55	29	,	,	PUNCT
fsr-3719	55	30	a	a	DET
fsr-3719	55	31	financial	financial	ADJ
fsr-3719	55	32	“	"	PUNCT
fsr-3719	55	33	wash	wash	NOUN
fsr-3719	55	34	.	.	PUNCT
fsr-3719	55	35	”	"	PUNCT
fsr-3719	56	1	the	the	DET
fsr-3719	56	2	results	result	NOUN
fsr-3719	56	3	of	of	ADP
fsr-3719	56	4	this	this	DET
fsr-3719	56	5	dua1	dua1	NOUN
fsr-3719	56	6	transaction	transaction	NOUN
fsr-3719	56	7	(	(	PUNCT
fsr-3719	56	8	an	an	DET
fsr-3719	56	9	increase	increase	NOUN
fsr-3719	56	10	in	in	ADP
fsr-3719	56	11	debt	debt	NOUN
fsr-3719	56	12	accompanied	accompany	VERB
fsr-3719	56	13	by	by	ADP
fsr-3719	56	14	an	an	DET
fsr-3719	56	15	increase	increase	NOUN
fsr-3719	56	16	in	in	ADP
fsr-3719	56	17	assets	asset	NOUN
fsr-3719	56	18	)	)	PUNCT
fsr-3719	56	19	are	be	AUX
fsr-3719	56	20	visually	visually	ADV
fsr-3719	56	21	linked	link	VERB
fsr-3719	56	22	together	together	ADV
fsr-3719	56	23	on	on	ADP
fsr-3719	56	24	the	the	DET
fsr-3719	56	25	computer	computer	NOUN
fsr-3719	56	26	screen	screen	NOUN
fsr-3719	56	27	.	.	PUNCT
fsr-3719	57	1	by	by	ADP
fsr-3719	57	2	compar	compar	NOUN
fsr-3719	57	3	ing	e	VERB
fsr-3719	57	4	the	the	DET
fsr-3719	57	5	future	future	ADJ
fsr-3719	57	6	mortgage	mortgage	NOUN
fsr-3719	57	7	balance	balance	NOUN
fsr-3719	57	8	with	with	ADP
fsr-3719	57	9	the	the	DET
fsr-3719	57	10	future	future	ADJ
fsr-3719	57	11	asset	asset	NOUN
fsr-3719	57	12	account	account	NOUN
fsr-3719	57	13	balance	balance	NOUN
fsr-3719	57	14	,	,	PUNCT
fsr-3719	57	15	the	the	DET
fsr-3719	57	16	individual	individual	ADJ
fsr-3719	57	17	investor	investor	NOUN
fsr-3719	57	18	can	can	AUX
fsr-3719	57	19	see	see	VERB
fsr-3719	57	20	the	the	DET
fsr-3719	57	21	effect	effect	NOUN
fsr-3719	57	22	of	of	ADP
fsr-3719	57	23	leverage	leverage	NOUN
fsr-3719	57	24	.	.	PUNCT
fsr-3719	58	1	obviously	obviously	ADV
fsr-3719	58	2	,	,	PUNCT
fsr-3719	58	3	if	if	SCONJ
fsr-3719	58	4	the	the	DET
fsr-3719	58	5	after	after	SCONJ
fsr-3719	58	6	tax	tax	NOUN
fsr-3719	58	7	rate	rate	NOUN
fsr-3719	58	8	of	of	ADP
fsr-3719	58	9	return	return	NOUN
fsr-3719	58	10	on	on	ADP
fsr-3719	58	11	the	the	DET
fsr-3719	58	12	asset	asset	NOUN
fsr-3719	58	13	account	account	NOUN
fsr-3719	58	14	is	be	AUX
fsr-3719	58	15	greater	great	ADJ
fsr-3719	58	16	than	than	ADP
fsr-3719	58	17	the	the	DET
fsr-3719	58	18	after	after	ADP
fsr-3719	58	19	tax	tax	NOUN
fsr-3719	58	20	borrowing	borrowing	NOUN
fsr-3719	58	21	rate	rate	NOUN
fsr-3719	58	22	on	on	ADP
fsr-3719	58	23	the	the	DET
fsr-3719	58	24	mortgage	mortgage	NOUN
fsr-3719	58	25	,	,	PUNCT
fsr-3719	58	26	then	then	ADV
fsr-3719	58	27	the	the	DET
fsr-3719	58	28	leverage	leverage	NOUN
fsr-3719	58	29	will	will	AUX
fsr-3719	58	30	serve	serve	VERB
fsr-3719	58	31	to	to	PART
fsr-3719	58	32	increase	increase	VERB
fsr-3719	58	33	the	the	DET
fsr-3719	58	34	net	net	ADJ
fsr-3719	58	35	present	present	ADJ
fsr-3719	58	36	value	value	NOUN
fsr-3719	58	37	of	of	ADP
fsr-3719	58	38	the	the	DET
fsr-3719	58	39	assets	asset	NOUN
fsr-3719	58	40	passing	pass	VERB
fsr-3719	58	41	to	to	ADP
fsr-3719	58	42	the	the	DET
fsr-3719	58	43	4	4	NUM
fsr-3719	58	44	financial	financial	ADJ
fsr-3719	58	45	services	service	NOUN
fsr-3719	58	46	review	review	NOUN
fsr-3719	58	47	,	,	PUNCT
fsr-3719	58	48	3(l	3(l	NUM
fsr-3719	58	49	)	)	PUNCT
fsr-3719	58	50	1993	1993	NUM
fsr-3719	58	51	heir(s	heir(s	PROPN
fsr-3719	58	52	)	)	PUNCT
fsr-3719	58	53	.	.	PUNCT
fsr-3719	59	1	conversely	conversely	ADV
fsr-3719	59	2	,	,	PUNCT
fsr-3719	59	3	if	if	SCONJ
fsr-3719	59	4	the	the	DET
fsr-3719	59	5	reverse	reverse	NOUN
fsr-3719	59	6	is	be	AUX
fsr-3719	59	7	true	true	ADJ
fsr-3719	59	8	,	,	PUNCT
fsr-3719	59	9	the	the	DET
fsr-3719	59	10	leveraged	leverage	VERB
fsr-3719	59	11	estate	estate	NOUN
fsr-3719	59	12	will	will	AUX
fsr-3719	59	13	reduce	reduce	VERB
fsr-3719	59	14	the	the	DET
fsr-3719	59	15	heir(s)‘s	heir(s)‘s	PROPN
fsr-3719	59	16	inheritance(s	inheritance(s	PROPN
fsr-3719	59	17	)	)	PUNCT
fsr-3719	59	18	.	.	PUNCT
fsr-3719	60	1	sixteen	sixteen	NUM
fsr-3719	60	2	different	different	ADJ
fsr-3719	60	3	estate	estate	NOUN
fsr-3719	60	4	plans	plan	NOUN
fsr-3719	60	5	were	be	AUX
fsr-3719	60	6	considered	consider	VERB
fsr-3719	60	7	for	for	ADP
fsr-3719	60	8	this	this	DET
fsr-3719	60	9	simulation	simulation	NOUN
fsr-3719	60	10	.	.	PUNCT
fsr-3719	61	1	the	the	DET
fsr-3719	61	2	first	first	ADJ
fsr-3719	61	3	estate	estate	NOUN
fsr-3719	61	4	plan	plan	NOUN
fsr-3719	61	5	is	be	AUX
fsr-3719	61	6	referred	refer	VERB
fsr-3719	61	7	to	to	ADP
fsr-3719	61	8	in	in	ADP
fsr-3719	61	9	tables	table	NOUN
fsr-3719	61	10	1	1	NUM
fsr-3719	61	11	through	through	ADP
fsr-3719	61	12	8	8	NUM
fsr-3719	61	13	as	as	ADP
fsr-3719	61	14	plan	plan	NOUN
fsr-3719	61	15	a	a	PRON
fsr-3719	61	16	,	,	PUNCT
fsr-3719	61	17	and	and	CCONJ
fsr-3719	61	18	in	in	ADP
fsr-3719	61	19	the	the	DET
fsr-3719	61	20	text	text	NOUN
fsr-3719	61	21	as	as	ADP
fsr-3719	61	22	either	either	CCONJ
fsr-3719	61	23	simple	simple	ADJ
fsr-3719	61	24	will	will	NOUN
fsr-3719	61	25	,	,	PUNCT
fsr-3719	61	26	as	as	ADP
fsr-3719	61	27	a	a	DET
fsr-3719	61	28	(	(	PUNCT
fsr-3719	61	29	simple	simple	ADJ
fsr-3719	61	30	will	will	NOUN
fsr-3719	61	31	)	)	PUNCT
fsr-3719	61	32	,	,	PUNCT
fsr-3719	61	33	or	or	CCONJ
fsr-3719	61	34	,	,	PUNCT
fsr-3719	61	35	if	if	SCONJ
fsr-3719	61	36	recently	recently	ADV
fsr-3719	61	37	described	describe	VERB
fsr-3719	61	38	,	,	PUNCT
fsr-3719	61	39	as	as	ADP
fsr-3719	61	40	a.	a.	NOUN
fsr-3719	61	41	under	under	ADP
fsr-3719	61	42	this	this	DET
fsr-3719	61	43	estate	estate	NOUN
fsr-3719	61	44	plan	plan	NOUN
fsr-3719	61	45	,	,	PUNCT
fsr-3719	61	46	the	the	DET
fsr-3719	61	47	husband	husband	NOUN
fsr-3719	61	48	’s	’s	PART
fsr-3719	61	49	assets	asset	NOUN
fsr-3719	61	50	are	be	AUX
fsr-3719	61	51	passed	pass	VERB
fsr-3719	61	52	to	to	ADP
fsr-3719	61	53	his	his	PRON
fsr-3719	61	54	widow	widow	NOUN
fsr-3719	61	55	when	when	SCONJ
fsr-3719	61	56	he	he	PRON
fsr-3719	61	57	dies	die	VERB
fsr-3719	61	58	,	,	PUNCT
fsr-3719	61	59	or	or	CCONJ
fsr-3719	61	60	the	the	DET
fsr-3719	61	61	wife	wife	NOUN
fsr-3719	61	62	’s	’s	PART
fsr-3719	61	63	assets	asset	NOUN
fsr-3719	61	64	are	be	AUX
fsr-3719	61	65	passed	pass	VERB
fsr-3719	61	66	to	to	ADP
fsr-3719	61	67	her	her	PRON
fsr-3719	61	68	widower	widower	NOUN
fsr-3719	61	69	when	when	SCONJ
fsr-3719	61	70	she	she	PRON
fsr-3719	61	71	dies	die	VERB
fsr-3719	61	72	,	,	PUNCT
fsr-3719	61	73	and	and	CCONJ
fsr-3719	61	74	on	on	ADP
fsr-3719	61	75	the	the	DET
fsr-3719	61	76	death	death	NOUN
fsr-3719	61	77	of	of	ADP
fsr-3719	61	78	the	the	DET
fsr-3719	61	79	survivor	survivor	NOUN
fsr-3719	61	80	the	the	DET
fsr-3719	61	81	remaining	remain	VERB
fsr-3719	61	82	assets	asset	NOUN
fsr-3719	61	83	are	be	AUX
fsr-3719	61	84	passed	pass	VERB
fsr-3719	61	85	to	to	ADP
fsr-3719	61	86	their	their	PRON
fsr-3719	61	87	heir(s	heir(s	NOUN
fsr-3719	61	88	)	)	PUNCT
fsr-3719	61	89	.	.	PUNCT
fsr-3719	62	1	when	when	SCONJ
fsr-3719	62	2	estate	estate	NOUN
fsr-3719	62	3	planners	planner	NOUN
fsr-3719	62	4	first	first	ADV
fsr-3719	62	5	work	work	VERB
fsr-3719	62	6	with	with	ADP
fsr-3719	62	7	couples	couple	NOUN
fsr-3719	62	8	,	,	PUNCT
fsr-3719	62	9	they	they	PRON
fsr-3719	62	10	typically	typically	ADV
fsr-3719	62	11	encounter	encounter	VERB
fsr-3719	62	12	the	the	DET
fsr-3719	62	13	simple	simple	ADJ
fsr-3719	62	14	will	will	AUX
fsr-3719	62	15	estate	estate	NOUN
fsr-3719	62	16	plan	plan	NOUN
fsr-3719	62	17	.	.	PUNCT
fsr-3719	63	1	often	often	ADV
fsr-3719	63	2	,	,	PUNCT
fsr-3719	63	3	the	the	DET
fsr-3719	63	4	first	first	ADJ
fsr-3719	63	5	step	step	NOUN
fsr-3719	63	6	in	in	ADP
fsr-3719	63	7	estate	estate	NOUN
fsr-3719	63	8	planning	planning	NOUN
fsr-3719	63	9	is	be	AUX
fsr-3719	63	10	to	to	PART
fsr-3719	63	11	show	show	VERB
fsr-3719	63	12	clients	client	NOUN
fsr-3719	63	13	the	the	DET
fsr-3719	63	14	value	value	NOUN
fsr-3719	63	15	of	of	ADP
fsr-3719	63	16	the	the	DET
fsr-3719	63	17	exemption	exemption	NOUN
fsr-3719	63	18	trust	trust	NOUN
fsr-3719	63	19	will	will	AUX
fsr-3719	63	20	.	.	PUNCT
fsr-3719	64	1	the	the	DET
fsr-3719	64	2	primary	primary	ADJ
fsr-3719	64	3	characteristic	characteristic	NOUN
fsr-3719	64	4	of	of	ADP
fsr-3719	64	5	this	this	DET
fsr-3719	64	6	estate	estate	NOUN
fsr-3719	64	7	planning	planning	NOUN
fsr-3719	64	8	tool	tool	NOUN
fsr-3719	64	9	is	be	AUX
fsr-3719	64	10	to	to	PART
fsr-3719	64	11	take	take	VERB
fsr-3719	64	12	advantage	advantage	NOUN
fsr-3719	64	13	of	of	ADP
fsr-3719	64	14	the	the	DET
fsr-3719	64	15	$	$	SYM
fsr-3719	64	16	600,000	600,000	NUM
fsr-3719	64	17	which	which	PRON
fsr-3719	64	18	can	can	AUX
fsr-3719	64	19	be	be	AUX
fsr-3719	64	20	passed	pass	VERB
fsr-3719	64	21	free	free	ADJ
fsr-3719	64	22	of	of	ADP
fsr-3719	64	23	federal	federal	ADJ
fsr-3719	64	24	estate	estate	NOUN
fsr-3719	64	25	tax	tax	NOUN
fsr-3719	64	26	on	on	ADP
fsr-3719	64	27	the	the	DET
fsr-3719	64	28	death	death	NOUN
fsr-3719	64	29	of	of	ADP
fsr-3719	64	30	an	an	DET
fsr-3719	64	31	individual	individual	NOUN
fsr-3719	64	32	.	.	PUNCT
fsr-3719	65	1	when	when	SCONJ
fsr-3719	65	2	the	the	DET
fsr-3719	65	3	first	first	ADJ
fsr-3719	65	4	individual	individual	ADJ
fsr-3719	65	5	dies	die	VERB
fsr-3719	65	6	,	,	PUNCT
fsr-3719	65	7	the	the	DET
fsr-3719	65	8	heir(s	heir(s	NOUN
fsr-3719	65	9	)	)	PUNCT
fsr-3719	65	10	receive	receive	VERB
fsr-3719	65	11	$	$	SYM
fsr-3719	65	12	600,000	600,000	NUM
fsr-3719	65	13	(	(	PUNCT
fsr-3719	65	14	in	in	ADP
fsr-3719	65	15	trust	trust	NOUN
fsr-3719	65	16	)	)	PUNCT
fsr-3719	65	17	,	,	PUNCT
fsr-3719	65	18	and	and	CCONJ
fsr-3719	65	19	those	those	DET
fsr-3719	65	20	assets	asset	NOUN
fsr-3719	65	21	are	be	AUX
fsr-3719	65	22	not	not	PART
fsr-3719	65	23	a	a	DET
fsr-3719	65	24	part	part	NOUN
fsr-3719	65	25	of	of	ADP
fsr-3719	65	26	the	the	DET
fsr-3719	65	27	survivor	survivor	NOUN
fsr-3719	65	28	’s	’s	PART
fsr-3719	65	29	gross	gross	ADJ
fsr-3719	65	30	estate	estate	NOUN
fsr-3719	65	31	when	when	SCONJ
fsr-3719	65	32	the	the	DET
fsr-3719	65	33	survivor	survivor	NOUN
fsr-3719	65	34	dies	die	VERB
fsr-3719	65	35	.	.	PUNCT
fsr-3719	66	1	as	as	ADP
fsr-3719	66	2	a	a	DET
fsr-3719	66	3	consequence	consequence	NOUN
fsr-3719	66	4	,	,	PUNCT
fsr-3719	66	5	the	the	DET
fsr-3719	66	6	exemption	exemption	NOUN
fsr-3719	66	7	trust	trust	NOUN
fsr-3719	66	8	will	will	AUX
fsr-3719	66	9	increases	increase	VERB
fsr-3719	66	10	the	the	DET
fsr-3719	66	11	amount	amount	NOUN
fsr-3719	66	12	an	an	DET
fsr-3719	66	13	unleveraged	unleveraged	ADJ
fsr-3719	66	14	estate	estate	NOUN
fsr-3719	66	15	assets	asset	NOUN
fsr-3719	66	16	debt	debt	NOUN
fsr-3719	66	17	net	net	ADJ
fsr-3719	66	18	worth	worth	ADJ
fsr-3719	66	19	rate	rate	NOUN
fsr-3719	66	20	of	of	ADP
fsr-3719	66	21	return	return	NOUN
fsr-3719	66	22	10	10	NUM
fsr-3719	66	23	%	%	NOUN
fsr-3719	66	24	$	$	SYM
fsr-3719	66	25	600,000	600,000	NUM
fsr-3719	66	26	so	so	ADV
fsr-3719	66	27	$	$	SYM
fsr-3719	66	28	600,000	600,000	NUM
fsr-3719	66	29	beginning	begin	VERB
fsr-3719	66	30	assets	asset	NOUN
fsr-3719	66	31	$	$	SYM
fsr-3719	66	32	600,000	600,000	NUM
fsr-3719	66	33	$	$	SYM
fsr-3719	66	34	643.200	643.200	NUM
fsr-3719	66	35	$	$	SYM
fsr-3719	66	36	6895	6895	NUM
fsr-3719	66	37	io	io	NOUN
fsr-3719	66	38	$	$	SYM
fsr-3719	66	39	739	739	NUM
fsr-3719	66	40	,	,	PUNCT
fsr-3719	66	41	i55	i55	NOUN
fsr-3719	66	42	interest	interest	NOUN
fsr-3719	66	43	earned	earn	VERB
fsr-3719	66	44	$	$	SYM
fsr-3719	66	45	60,000	60,000	NUM
fsr-3719	66	46	$	$	SYM
fsr-3719	66	47	64,320	64,320	NUM
fsr-3719	66	48	$	$	SYM
fsr-3719	66	49	68,95	68,95	NUM
fsr-3719	66	50	i	i	PRON
fsr-3719	66	51	$	$	SYM
fsr-3719	66	52	73,916	73,916	NUM
fsr-3719	66	53	tax	tax	NOUN
fsr-3719	66	54	effect	effect	NOUN
fsr-3719	66	55	on	on	ADP
fsr-3719	66	56	earnings	earning	NOUN
fsr-3719	66	57	(	(	PUNCT
fsr-3719	66	58	$	$	SYM
fsr-3719	66	59	16,800	16,800	NUM
fsr-3719	66	60	)	)	PUNCT
fsr-3719	66	61	(	(	PUNCT
fsr-3719	66	62	$	$	SYM
fsr-3719	66	63	18,010	18,010	NUM
fsr-3719	66	64	)	)	PUNCT
fsr-3719	66	65	(	(	PUNCT
fsr-3719	66	66	s	s	NOUN
fsr-3719	66	67	19.306	19.306	NUM
fsr-3719	66	68	)	)	PUNCT
fsr-3719	66	69	(	(	PUNCT
fsr-3719	66	70	$	$	SYM
fsr-3719	66	71	20,696	20,696	NUM
fsr-3719	66	72	)	)	PUNCT
fsr-3719	66	73	end	end	NOUN
fsr-3719	66	74	of	of	ADP
fsr-3719	66	75	year	year	NOUN
fsr-3719	66	76	assets	asset	NOUN
fsr-3719	66	77	$	$	SYM
fsr-3719	66	78	643,200	643,200	NUM
fsr-3719	66	79	$	$	SYM
fsr-3719	66	80	689,5	689,5	NUM
fsr-3719	66	81	io	io	NOUN
fsr-3719	66	82	$	$	SYM
fsr-3719	66	83	739,155	739,155	NUM
fsr-3719	66	84	$	$	SYM
fsr-3719	66	85	792,374	792,374	NUM
fsr-3719	66	86	net	net	NOUN
fsr-3719	66	87	worth	worth	ADJ
fsr-3719	66	88	$	$	SYM
fsr-3719	66	89	643,200	643,200	NUM
fsr-3719	66	90	$	$	SYM
fsr-3719	66	91	689,5	689,5	NUM
fsr-3719	66	92	io	io	NOUN
fsr-3719	66	93	$	$	SYM
fsr-3719	66	94	739	739	NUM
fsr-3719	66	95	,	,	PUNCT
fsr-3719	66	96	i55	i55	VERB
fsr-3719	66	97	$	$	SYM
fsr-3719	66	98	792,374	792,374	NUM
fsr-3719	66	99	a	a	DET
fsr-3719	66	100	leveraged	leverage	VERB
fsr-3719	66	101	estate	estate	NOUN
fsr-3719	66	102	assets	asset	NOUN
fsr-3719	66	103	debt	debt	NOUN
fsr-3719	66	104	net	net	ADJ
fsr-3719	66	105	worth	worth	ADJ
fsr-3719	66	106	rate	rate	NOUN
fsr-3719	66	107	of	of	ADP
fsr-3719	66	108	return	return	NOUN
fsr-3719	66	109	10	10	NUM
fsr-3719	66	110	%	%	NOUN
fsr-3719	66	111	$	$	SYM
fsr-3719	66	112	700.000	700.000	NUM
fsr-3719	66	113	6	6	NUM
fsr-3719	66	114	100,000	100,000	NUM
fsr-3719	66	115	$	$	SYM
fsr-3719	66	116	600,000	600,000	NUM
fsr-3719	66	117	cost	cost	NOUN
fsr-3719	66	118	of	of	ADP
fsr-3719	66	119	debt	debt	NOUN
fsr-3719	66	120	10	10	NUM
fsr-3719	66	121	%	%	NOUN
fsr-3719	66	122	beginning	begin	VERB
fsr-3719	66	123	debt	debt	NOUN
fsr-3719	66	124	(	(	PUNCT
fsr-3719	66	125	f	f	PROPN
fsr-3719	66	126	i00,000	i00,000	PROPN
fsr-3719	66	127	)	)	PUNCT
fsr-3719	66	128	(	(	PUNCT
fsr-3719	66	129	$	$	SYM
fsr-3719	66	130	93,500	93,500	NUM
fsr-3719	66	131	)	)	PUNCT
fsr-3719	66	132	(	(	PUNCT
fsr-3719	66	133	$	$	SYM
fsr-3719	66	134	87,423	87,423	NUM
fsr-3719	66	135	)	)	PUNCT
fsr-3719	66	136	(	(	PUNCT
fsr-3719	66	137	$	$	SYM
fsr-3719	66	138	81,740	81,740	NUM
fsr-3719	66	139	)	)	PUNCT
fsr-3719	66	140	interest	interest	NOUN
fsr-3719	66	141	expense	expense	NOUN
fsr-3719	66	142	(	(	PUNCT
fsr-3719	66	143	$	$	SYM
fsr-3719	66	144	i0.000	i0.000	NOUN
fsr-3719	66	145	)	)	PUNCT
fsr-3719	66	146	(	(	PUNCT
fsr-3719	66	147	$	$	SYM
fsr-3719	66	148	9,350	9,350	NUM
fsr-3719	66	149	)	)	PUNCT
fsr-3719	66	150	(	(	PUNCT
fsr-3719	66	151	$	$	SYM
fsr-3719	66	152	8,742	8,742	NUM
fsr-3719	66	153	)	)	PUNCT
fsr-3719	66	154	(	(	PUNCT
fsr-3719	66	155	$	$	SYM
fsr-3719	66	156	8,174	8,174	NUM
fsr-3719	66	157	)	)	PUNCT
fsr-3719	66	158	end	end	NOUN
fsr-3719	66	159	of	of	ADP
fsr-3719	66	160	year	year	NOUN
fsr-3719	66	161	debt	debt	NOUN
fsr-3719	66	162	(	(	PUNCT
fsr-3719	66	163	6	6	NUM
fsr-3719	66	164	i	i	NOUN
fsr-3719	66	165	10,000	10,000	NUM
fsr-3719	66	166	)	)	PUNCT
fsr-3719	66	167	(	(	PUNCT
fsr-3719	66	168	f	f	PROPN
fsr-3719	66	169	102,850	102,850	NUM
fsr-3719	66	170	)	)	PUNCT
fsr-3719	66	171	(	(	PUNCT
fsr-3719	66	172	696,165	696,165	NUM
fsr-3719	66	173	)	)	PUNCT
fsr-3719	66	174	(	(	PUNCT
fsr-3719	66	175	$	$	SYM
fsr-3719	66	176	89,9	89,9	NUM
fsr-3719	66	177	14	14	NUM
fsr-3719	66	178	)	)	PUNCT
fsr-3719	66	179	end	end	NOUN
fsr-3719	66	180	of	of	ADP
fsr-3719	66	181	year	year	NOUN
fsr-3719	66	182	payment	payment	NOUN
fsr-3719	66	183	$	$	SYM
fsr-3719	66	184	16,500	16,500	NUM
fsr-3719	66	185	6	6	NUM
fsr-3719	66	186	15,428	15,428	NUM
fsr-3719	66	187	$	$	SYM
fsr-3719	66	188	14,425	14,425	NUM
fsr-3719	66	189	s	s	NOUN
fsr-3719	66	190	13,487	13,487	NUM
fsr-3719	66	191	tax	tax	NOUN
fsr-3719	66	192	effect	effect	NOUN
fsr-3719	66	193	(	(	PUNCT
fsr-3719	66	194	$	$	SYM
fsr-3719	66	195	2,800	2,800	NUM
fsr-3719	66	196	)	)	PUNCT
fsr-3719	66	197	(	(	PUNCT
fsr-3719	66	198	$	$	SYM
fsr-3719	66	199	2,6	2,6	NUM
fsr-3719	66	200	18	18	NUM
fsr-3719	66	201	)	)	PUNCT
fsr-3719	66	202	(	(	PUNCT
fsr-3719	66	203	$	$	SYM
fsr-3719	66	204	2,448	2,448	NUM
fsr-3719	66	205	)	)	PUNCT
fsr-3719	66	206	(	(	PUNCT
fsr-3719	66	207	$	$	SYM
fsr-3719	66	208	2,289	2,289	NUM
fsr-3719	66	209	)	)	PUNCT
fsr-3719	66	210	net	net	ADJ
fsr-3719	66	211	payment	payment	NOUN
fsr-3719	66	212	(	(	PUNCT
fsr-3719	66	213	from	from	ADP
fsr-3719	66	214	assets	asset	NOUN
fsr-3719	66	215	)	)	PUNCT
fsr-3719	66	216	$	$	SYM
fsr-3719	66	217	13,700	13,700	NUM
fsr-3719	66	218	$	$	SYM
fsr-3719	66	219	12,810	12,810	NUM
fsr-3719	66	220	f	f	NOUN
fsr-3719	67	1	i	i	ADV
fsr-3719	67	2	1,977	1,977	NUM
fsr-3719	67	3	$	$	SYM
fsr-3719	67	4	i	i	PROPN
fsr-3719	67	5	1,198	1,198	NUM
fsr-3719	67	6	end	end	NOUN
fsr-3719	67	7	of	of	ADP
fsr-3719	67	8	year	year	NOUN
fsr-3719	67	9	debt	debt	NOUN
fsr-3719	67	10	balance	balance	NOUN
fsr-3719	67	11	(	(	PUNCT
fsr-3719	67	12	493,500	493,500	NUM
fsr-3719	67	13	)	)	PUNCT
fsr-3719	67	14	(	(	PUNCT
fsr-3719	67	15	$	$	SYM
fsr-3719	67	16	87,423	87,423	NUM
fsr-3719	67	17	)	)	PUNCT
fsr-3719	67	18	(	(	PUNCT
fsr-3719	67	19	$	$	SYM
fsr-3719	67	20	81,740	81,740	NUM
fsr-3719	67	21	)	)	PUNCT
fsr-3719	67	22	(	(	PUNCT
fsr-3719	67	23	$	$	SYM
fsr-3719	67	24	76,427	76,427	NUM
fsr-3719	67	25	)	)	PUNCT
fsr-3719	67	26	beginning	begin	VERB
fsr-3719	67	27	assets	asset	NOUN
fsr-3719	67	28	$	$	SYM
fsr-3719	67	29	700,000	700,000	NUM
fsr-3719	67	30	$	$	SYM
fsr-3719	67	31	736,700	736,700	NUM
fsr-3719	67	32	$	$	SYM
fsr-3719	67	33	776.933	776.933	NUM
fsr-3719	67	34	$	$	SYM
fsr-3719	67	35	020.095	020.095	NUM
fsr-3719	67	36	interest	interest	NOUN
fsr-3719	67	37	earned	earn	VERB
fsr-3719	67	38	$	$	SYM
fsr-3719	67	39	70,000	70,000	NUM
fsr-3719	67	40	$	$	SYM
fsr-3719	67	41	73,670	73,670	NUM
fsr-3719	67	42	$	$	SYM
fsr-3719	67	43	77,693	77,693	NUM
fsr-3719	67	44	$	$	SYM
fsr-3719	67	45	82,090	82,090	NUM
fsr-3719	67	46	tax	tax	NOUN
fsr-3719	67	47	effect	effect	NOUN
fsr-3719	67	48	on	on	ADP
fsr-3719	67	49	earnings	earning	NOUN
fsr-3719	67	50	(	(	PUNCT
fsr-3719	67	51	f	f	PROPN
fsr-3719	67	52	19,600	19,600	NUM
fsr-3719	67	53	)	)	PUNCT
fsr-3719	67	54	(	(	PUNCT
fsr-3719	67	55	$	$	SYM
fsr-3719	67	56	20,628	20,628	NUM
fsr-3719	67	57	)	)	PUNCT
fsr-3719	67	58	(	(	PUNCT
fsr-3719	67	59	$	$	SYM
fsr-3719	67	60	2	2	NUM
fsr-3719	67	61	1,754	1,754	NUM
fsr-3719	67	62	)	)	PUNCT
fsr-3719	67	63	(	(	PUNCT
fsr-3719	67	64	$	$	SYM
fsr-3719	67	65	22,985	22,985	NUM
fsr-3719	67	66	)	)	PUNCT
fsr-3719	67	67	net	net	ADJ
fsr-3719	67	68	payment	payment	NOUN
fsr-3719	67	69	(	(	PUNCT
fsr-3719	67	70	e	e	NOUN
fsr-3719	67	71	13,700	13,700	NUM
fsr-3719	67	72	)	)	PUNCT
fsr-3719	67	73	(	(	PUNCT
fsr-3719	67	74	$	$	SYM
fsr-3719	67	75	12,810	12,810	NUM
fsr-3719	67	76	)	)	PUNCT
fsr-3719	67	77	(	(	PUNCT
fsr-3719	67	78	s	s	VERB
fsr-3719	67	79	i	i	NOUN
fsr-3719	67	80	1,977	1,977	NUM
fsr-3719	67	81	)	)	PUNCT
fsr-3719	67	82	(	(	PUNCT
fsr-3719	67	83	$	$	SYM
fsr-3719	67	84	1	1	NUM
fsr-3719	67	85	1,198	1,198	NUM
fsr-3719	67	86	)	)	PUNCT
fsr-3719	67	87	end	end	NOUN
fsr-3719	67	88	of	of	ADP
fsr-3719	67	89	year	year	NOUN
fsr-3719	67	90	assets	asset	NOUN
fsr-3719	67	91	$	$	SYM
fsr-3719	67	92	736,700	736,700	NUM
fsr-3719	67	93	$	$	SYM
fsr-3719	67	94	776,933	776,933	NUM
fsr-3719	67	95	$	$	SYM
fsr-3719	67	96	820,895	820,895	NUM
fsr-3719	67	97	s860,80	s860,80	NOUN
fsr-3719	67	98	i	i	PRON
fsr-3719	67	99	net	net	VERB
fsr-3719	67	100	worth	worth	ADJ
fsr-3719	67	101	$	$	SYM
fsr-3719	67	102	643,200	643,200	NUM
fsr-3719	67	103	$	$	SYM
fsr-3719	67	104	689,5	689,5	NUM
fsr-3719	67	105	io	io	NOUN
fsr-3719	67	106	$	$	SYM
fsr-3719	67	107	739	739	NUM
fsr-3719	67	108	,	,	PUNCT
fsr-3719	67	109	i55	i55	VERB
fsr-3719	67	110	$	$	SYM
fsr-3719	67	111	792,374	792,374	NUM
fsr-3719	67	112	note	note	NOUN
fsr-3719	67	113	:	:	PUNCT
fsr-3719	67	114	to	to	PART
fsr-3719	67	115	keep	keep	VERB
fsr-3719	67	116	net	net	ADJ
fsr-3719	67	117	worth	worth	ADJ
fsr-3719	67	118	constant	constant	ADJ
fsr-3719	67	119	,	,	PUNCT
fsr-3719	67	120	the	the	DET
fsr-3719	67	121	payment	payment	NOUN
fsr-3719	67	122	on	on	ADP
fsr-3719	67	123	the	the	DET
fsr-3719	67	124	mortgage	mortgage	NOUN
fsr-3719	67	125	must	must	AUX
fsr-3719	67	126	be	be	AUX
fsr-3719	67	127	made	make	VERB
fsr-3719	67	128	from	from	ADP
fsr-3719	67	129	the	the	DET
fsr-3719	67	130	asset	asset	NOUN
fsr-3719	67	131	account	account	NOUN
fsr-3719	67	132	to	to	PART
fsr-3719	67	133	which	which	PRON
fsr-3719	67	134	the	the	DET
fsr-3719	67	135	mortgage	mortgage	NOUN
fsr-3719	67	136	debt	debt	NOUN
fsr-3719	67	137	was	be	AUX
fsr-3719	67	138	transferred	transfer	VERB
fsr-3719	67	139	.	.	PUNCT
fsr-3719	68	1	figure	figure	NOUN
fsr-3719	68	2	1	1	NUM
fsr-3719	68	3	.	.	PUNCT
fsr-3719	68	4	effxient	effxient	ADJ
fsr-3719	68	5	frontiers	frontier	NOUN
fsr-3719	68	6	in	in	ADP
fsr-3719	68	7	estute	estute	NOUN
fsr-3719	68	8	planning	plan	VERB
fsr-3719	68	9	5	5	NUM
fsr-3719	68	10	of	of	ADP
fsr-3719	68	11	assets	asset	NOUN
fsr-3719	68	12	passed	pass	VERB
fsr-3719	68	13	to	to	ADP
fsr-3719	68	14	a	a	DET
fsr-3719	68	15	couple	couple	NOUN
fsr-3719	68	16	’s	’s	NOUN
fsr-3719	68	17	heir(s	heir(s	NOUN
fsr-3719	68	18	)	)	PUNCT
fsr-3719	68	19	.	.	PUNCT
fsr-3719	69	1	the	the	DET
fsr-3719	69	2	exemption	exemption	NOUN
fsr-3719	69	3	trust	trust	NOUN
fsr-3719	69	4	will	will	AUX
fsr-3719	69	5	is	be	AUX
fsr-3719	69	6	referred	refer	VERB
fsr-3719	69	7	to	to	ADP
fsr-3719	69	8	as	as	ADP
fsr-3719	69	9	plan	plan	NOUN
fsr-3719	69	10	b	b	PROPN
fsr-3719	69	11	in	in	ADP
fsr-3719	69	12	tables	table	NOUN
fsr-3719	69	13	1	1	NUM
fsr-3719	69	14	through	through	ADP
fsr-3719	69	15	8	8	NUM
fsr-3719	69	16	,	,	PUNCT
fsr-3719	69	17	and	and	CCONJ
fsr-3719	69	18	in	in	ADP
fsr-3719	69	19	the	the	DET
fsr-3719	69	20	text	text	NOUN
fsr-3719	69	21	as	as	ADP
fsr-3719	69	22	either	either	CCONJ
fsr-3719	69	23	the	the	DET
fsr-3719	69	24	exemption	exemption	NOUN
fsr-3719	69	25	trust	trust	NOUN
fsr-3719	69	26	will	will	AUX
fsr-3719	69	27	,	,	PUNCT
fsr-3719	69	28	as	as	SCONJ
fsr-3719	69	29	b	b	PROPN
fsr-3719	69	30	(	(	PUNCT
fsr-3719	69	31	exemption	exemption	NOUN
fsr-3719	69	32	trust	trust	NOUN
fsr-3719	69	33	will	will	AUX
fsr-3719	69	34	)	)	PUNCT
fsr-3719	69	35	,	,	PUNCT
fsr-3719	69	36	or	or	CCONJ
fsr-3719	69	37	,	,	PUNCT
fsr-3719	69	38	if	if	SCONJ
fsr-3719	69	39	recently	recently	ADV
fsr-3719	69	40	described	describe	VERB
fsr-3719	69	41	,	,	PUNCT
fsr-3719	69	42	as	as	SCONJ
fsr-3719	69	43	b.	b.	PROPN
fsr-3719	69	44	once	once	SCONJ
fsr-3719	69	45	clients	client	NOUN
fsr-3719	69	46	are	be	AUX
fsr-3719	69	47	familiar	familiar	ADJ
fsr-3719	69	48	with	with	ADP
fsr-3719	69	49	the	the	DET
fsr-3719	69	50	basics	basic	NOUN
fsr-3719	69	51	(	(	PUNCT
fsr-3719	69	52	the	the	DET
fsr-3719	69	53	simple	simple	ADJ
fsr-3719	69	54	will	will	NOUN
fsr-3719	69	55	and	and	CCONJ
fsr-3719	69	56	the	the	DET
fsr-3719	69	57	exemption	exemption	NOUN
fsr-3719	69	58	trust	trust	NOUN
fsr-3719	69	59	will	will	AUX
fsr-3719	69	60	)	)	PUNCT
fsr-3719	69	61	,	,	PUNCT
fsr-3719	69	62	estate	estate	NOUN
fsr-3719	69	63	planners	planner	NOUN
fsr-3719	69	64	typically	typically	ADV
fsr-3719	69	65	expose	expose	VERB
fsr-3719	69	66	their	their	PRON
fsr-3719	69	67	clients	client	NOUN
fsr-3719	69	68	to	to	ADP
fsr-3719	69	69	additional	additional	ADJ
fsr-3719	69	70	estate	estate	NOUN
fsr-3719	69	71	plan	plan	NOUN
fsr-3719	69	72	ning	ning	NOUN
fsr-3719	69	73	opportunities	opportunity	NOUN
fsr-3719	69	74	for	for	ADP
fsr-3719	69	75	passing	pass	VERB
fsr-3719	69	76	assets	asset	NOUN
fsr-3719	69	77	to	to	ADP
fsr-3719	69	78	their	their	PRON
fsr-3719	69	79	heir(s	heir(s	NOUN
fsr-3719	69	80	):	):	PUNCT
fsr-3719	69	81	annual	annual	ADJ
fsr-3719	69	82	gifts	gift	NOUN
fsr-3719	69	83	and	and	CCONJ
fsr-3719	69	84	life	life	NOUN
fsr-3719	69	85	insurance	insurance	NOUN
fsr-3719	69	86	trusts	trust	NOUN
fsr-3719	69	87	are	be	AUX
fsr-3719	69	88	two	two	NUM
fsr-3719	69	89	of	of	ADP
fsr-3719	69	90	the	the	DET
fsr-3719	69	91	most	most	ADV
fsr-3719	69	92	common	common	ADJ
fsr-3719	69	93	tools	tool	NOUN
fsr-3719	69	94	.	.	PUNCT
fsr-3719	70	1	to	to	PART
fsr-3719	70	2	increase	increase	VERB
fsr-3719	70	3	the	the	DET
fsr-3719	70	4	size	size	NOUN
fsr-3719	70	5	of	of	ADP
fsr-3719	70	6	their	their	PRON
fsr-3719	70	7	future	future	ADJ
fsr-3719	70	8	estates	estate	NOUN
fsr-3719	70	9	,	,	PUNCT
fsr-3719	70	10	estate	estate	NOUN
fsr-3719	70	11	planners	planner	NOUN
fsr-3719	70	12	often	often	ADV
fsr-3719	70	13	show	show	VERB
fsr-3719	70	14	their	their	PRON
fsr-3719	70	15	clients	client	NOUN
fsr-3719	70	16	how	how	SCONJ
fsr-3719	70	17	to	to	PART
fsr-3719	70	18	avoid	avoid	VERB
fsr-3719	70	19	current	current	ADJ
fsr-3719	70	20	income	income	NOUN
fsr-3719	70	21	taxes	taxis	NOUN
fsr-3719	70	22	by	by	ADP
fsr-3719	70	23	using	use	VERB
fsr-3719	70	24	debt	debt	NOUN
fsr-3719	70	25	(	(	PUNCT
fsr-3719	70	26	leverage	leverage	NOUN
fsr-3719	70	27	)	)	PUNCT
fsr-3719	70	28	and	and	CCONJ
fsr-3719	70	29	tax	tax	NOUN
fsr-3719	70	30	shelters	shelter	NOUN
fsr-3719	70	31	.	.	PUNCT
fsr-3719	71	1	since	since	SCONJ
fsr-3719	71	2	the	the	DET
fsr-3719	71	3	particular	particular	ADJ
fsr-3719	71	4	tool(s	tool(s	NOUN
fsr-3719	71	5	)	)	PUNCT
fsr-3719	71	6	used	use	VERB
fsr-3719	71	7	are	be	AUX
fsr-3719	71	8	often	often	ADV
fsr-3719	71	9	a	a	DET
fsr-3719	71	10	function	function	NOUN
fsr-3719	71	11	of	of	ADP
fsr-3719	71	12	the	the	DET
fsr-3719	71	13	professional	professional	ADJ
fsr-3719	71	14	training	training	NOUN
fsr-3719	71	15	of	of	ADP
fsr-3719	71	16	the	the	DET
fsr-3719	71	17	estate	estate	NOUN
fsr-3719	71	18	planner	planner	NOUN
fsr-3719	71	19	and	and	CCONJ
fsr-3719	71	20	the	the	DET
fsr-3719	71	21	way	way	NOUN
fsr-3719	71	22	s	s	X
fsr-3719	71	23	/	/	SYM
fsr-3719	71	24	he	he	PRON
fsr-3719	71	25	is	be	AUX
fsr-3719	71	26	compensated	compensate	VERB
fsr-3719	71	27	for	for	ADP
fsr-3719	71	28	her	she	PRON
fsr-3719	71	29	/	/	SYM
fsr-3719	71	30	his	his	PRON
fsr-3719	71	31	time	time	NOUN
fsr-3719	71	32	,	,	PUNCT
fsr-3719	71	33	estate	estate	NOUN
fsr-3719	71	34	plans	plan	VERB
fsr-3719	71	35	three	three	NUM
fsr-3719	71	36	through	through	ADP
fsr-3719	71	37	16	16	NUM
fsr-3719	71	38	do	do	AUX
fsr-3719	71	39	not	not	PART
fsr-3719	71	40	necessarily	necessarily	ADV
fsr-3719	71	41	represent	represent	VERB
fsr-3719	71	42	the	the	DET
fsr-3719	71	43	order	order	NOUN
fsr-3719	71	44	in	in	ADP
fsr-3719	71	45	which	which	PRON
fsr-3719	71	46	an	an	DET
fsr-3719	71	47	estate	estate	NOUN
fsr-3719	71	48	planner	planner	NOUN
fsr-3719	71	49	would	would	AUX
fsr-3719	71	50	introduce	introduce	VERB
fsr-3719	71	51	her	she	PRON
fsr-3719	71	52	/	/	SYM
fsr-3719	71	53	his	his	PRON
fsr-3719	71	54	clients	client	NOUN
fsr-3719	71	55	to	to	PART
fsr-3719	71	56	alternate	alternate	VERB
fsr-3719	71	57	estate	estate	NOUN
fsr-3719	71	58	plans	plan	NOUN
fsr-3719	71	59	.	.	PUNCT
fsr-3719	72	1	rather	rather	ADV
fsr-3719	72	2	,	,	PUNCT
fsr-3719	72	3	the	the	DET
fsr-3719	72	4	order	order	NOUN
fsr-3719	72	5	of	of	ADP
fsr-3719	72	6	the	the	DET
fsr-3719	72	7	plans	plan	NOUN
fsr-3719	72	8	is	be	AUX
fsr-3719	72	9	related	relate	VERB
fsr-3719	72	10	to	to	ADP
fsr-3719	72	11	the	the	DET
fsr-3719	72	12	logic	logic	NOUN
fsr-3719	72	13	underlying	underlie	VERB
fsr-3719	72	14	the	the	DET
fsr-3719	72	15	computer	computer	NOUN
fsr-3719	72	16	code	code	NOUN
fsr-3719	72	17	used	use	VERB
fsr-3719	72	18	to	to	PART
fsr-3719	72	19	perform	perform	VERB
fsr-3719	72	20	the	the	DET
fsr-3719	72	21	analysis	analysis	NOUN
fsr-3719	72	22	.	.	PUNCT
fsr-3719	73	1	that	that	PRON
fsr-3719	73	2	is	be	AUX
fsr-3719	73	3	,	,	PUNCT
fsr-3719	73	4	after	after	SCONJ
fsr-3719	73	5	the	the	DET
fsr-3719	73	6	code	code	NOUN
fsr-3719	73	7	has	have	AUX
fsr-3719	73	8	examined	examine	VERB
fsr-3719	73	9	the	the	DET
fsr-3719	73	10	simple	simple	ADJ
fsr-3719	73	11	will	will	NOUN
fsr-3719	73	12	and	and	CCONJ
fsr-3719	73	13	the	the	DET
fsr-3719	73	14	exemption	exemption	NOUN
fsr-3719	73	15	trust	trust	NOUN
fsr-3719	73	16	will	will	AUX
fsr-3719	73	17	,	,	PUNCT
fsr-3719	73	18	gifts	gift	NOUN
fsr-3719	73	19	are	be	AUX
fsr-3719	73	20	introduced	introduce	VERB
fsr-3719	73	21	into	into	ADP
fsr-3719	73	22	the	the	DET
fsr-3719	73	23	estate	estate	NOUN
fsr-3719	73	24	planning	planning	NOUN
fsr-3719	73	25	process	process	NOUN
fsr-3719	73	26	,	,	PUNCT
fsr-3719	73	27	followed	follow	VERB
fsr-3719	73	28	by	by	ADP
fsr-3719	73	29	whole	whole	ADJ
fsr-3719	73	30	life	life	NOUN
fsr-3719	73	31	insurance	insurance	NOUN
fsr-3719	73	32	,	,	PUNCT
fsr-3719	73	33	then	then	ADV
fsr-3719	73	34	followed	follow	VERB
fsr-3719	73	35	by	by	ADP
fsr-3719	73	36	term	term	NOUN
fsr-3719	73	37	life	life	NOUN
fsr-3719	73	38	insurance	insurance	NOUN
fsr-3719	73	39	.	.	PUNCT
fsr-3719	74	1	after	after	SCONJ
fsr-3719	74	2	eight	eight	NUM
fsr-3719	74	3	alternate	alternate	ADJ
fsr-3719	74	4	estate	estate	NOUN
fsr-3719	74	5	plans	plan	NOUN
fsr-3719	74	6	(	(	PUNCT
fsr-3719	74	7	referred	refer	VERB
fsr-3719	74	8	to	to	ADP
fsr-3719	74	9	as	as	ADP
fsr-3719	74	10	plans	plan	NOUN
fsr-3719	74	11	a	a	PRON
fsr-3719	74	12	through	through	NOUN
fsr-3719	74	13	h	h	NOUN
fsr-3719	74	14	in	in	ADP
fsr-3719	74	15	tables	table	NOUN
fsr-3719	74	16	1	1	NUM
fsr-3719	74	17	through	through	ADP
fsr-3719	74	18	8)	8)	NUM
fsr-3719	74	19	were	be	AUX
fsr-3719	74	20	analyzed	analyze	VERB
fsr-3719	74	21	,	,	PUNCT
fsr-3719	74	22	control	control	NOUN
fsr-3719	74	23	of	of	ADP
fsr-3719	74	24	the	the	DET
fsr-3719	74	25	program	program	NOUN
fsr-3719	74	26	was	be	AUX
fsr-3719	74	27	returned	return	VERB
fsr-3719	74	28	to	to	ADP
fsr-3719	74	29	the	the	DET
fsr-3719	74	30	author	author	NOUN
fsr-3719	74	31	.	.	PUNCT
fsr-3719	75	1	assets	asset	NOUN
fsr-3719	75	2	were	be	AUX
fsr-3719	75	3	reallocated	reallocate	VERB
fsr-3719	75	4	to	to	PART
fsr-3719	75	5	consider	consider	VERB
fsr-3719	75	6	the	the	DET
fsr-3719	75	7	use	use	NOUN
fsr-3719	75	8	of	of	ADP
fsr-3719	75	9	tax	tax	NOUN
fsr-3719	75	10	shelters	shelter	NOUN
fsr-3719	75	11	and/or	and/or	CCONJ
fsr-3719	75	12	debt	debt	NOUN
fsr-3719	75	13	.	.	PUNCT
fsr-3719	76	1	after	after	ADP
fsr-3719	76	2	reallocation	reallocation	NOUN
fsr-3719	76	3	,	,	PUNCT
fsr-3719	76	4	control	control	NOUN
fsr-3719	76	5	of	of	ADP
fsr-3719	76	6	the	the	DET
fsr-3719	76	7	program	program	NOUN
fsr-3719	76	8	was	be	AUX
fsr-3719	76	9	returned	return	VERB
fsr-3719	76	10	to	to	ADP
fsr-3719	76	11	the	the	DET
fsr-3719	76	12	computer	computer	NOUN
fsr-3719	76	13	,	,	PUNCT
fsr-3719	76	14	and	and	CCONJ
fsr-3719	76	15	the	the	DET
fsr-3719	76	16	simple	simple	ADJ
fsr-3719	76	17	will	will	AUX
fsr-3719	76	18	estate	estate	NOUN
fsr-3719	76	19	plan	plan	NOUN
fsr-3719	76	20	was	be	AUX
fsr-3719	76	21	modified	modify	VERB
fsr-3719	76	22	to	to	PART
fsr-3719	76	23	include	include	VERB
fsr-3719	76	24	tax	tax	NOUN
fsr-3719	76	25	sheltering	sheltering	NOUN
fsr-3719	76	26	and	and	CCONJ
fsr-3719	76	27	estate	estate	NOUN
fsr-3719	76	28	leverage	leverage	NOUN
fsr-3719	76	29	for	for	ADP
fsr-3719	76	30	the	the	DET
fsr-3719	76	31	age	age	NOUN
fsr-3719	76	32	45	45	NUM
fsr-3719	76	33	couple	couple	NOUN
fsr-3719	76	34	,	,	PUNCT
fsr-3719	76	35	or	or	CCONJ
fsr-3719	76	36	modified	modify	VERB
fsr-3719	76	37	to	to	PART
fsr-3719	76	38	use	use	VERB
fsr-3719	76	39	only	only	ADJ
fsr-3719	76	40	estate	estate	NOUN
fsr-3719	76	41	leverage	leverage	NOUN
fsr-3719	76	42	for	for	ADP
fsr-3719	76	43	the	the	DET
fsr-3719	76	44	age	age	NOUN
fsr-3719	76	45	70	70	NUM
fsr-3719	76	46	couple	couple	NOUN
fsr-3719	76	47	.	.	PUNCT
fsr-3719	77	1	as	as	ADP
fsr-3719	77	2	before	before	ADV
fsr-3719	77	3	,	,	PUNCT
fsr-3719	77	4	gifts	gift	NOUN
fsr-3719	77	5	,	,	PUNCT
fsr-3719	77	6	whole	whole	ADJ
fsr-3719	77	7	life	life	NOUN
fsr-3719	77	8	,	,	PUNCT
fsr-3719	77	9	and	and	CCONJ
fsr-3719	77	10	term	term	NOUN
fsr-3719	77	11	life	life	NOUN
fsr-3719	77	12	insurance	insurance	NOUN
fsr-3719	77	13	were	be	AUX
fsr-3719	77	14	sequentially	sequentially	ADV
fsr-3719	77	15	introduced	introduce	VERB
fsr-3719	77	16	into	into	ADP
fsr-3719	77	17	the	the	DET
fsr-3719	77	18	analysis	analysis	NOUN
fsr-3719	77	19	to	to	PART
fsr-3719	77	20	complete	complete	VERB
fsr-3719	77	21	the	the	DET
fsr-3719	77	22	simulation	simulation	NOUN
fsr-3719	77	23	.	.	PUNCT
fsr-3719	78	1	note	note	VERB
fsr-3719	78	2	that	that	SCONJ
fsr-3719	78	3	the	the	DET
fsr-3719	78	4	use	use	NOUN
fsr-3719	78	5	of	of	ADP
fsr-3719	78	6	debt	debt	NOUN
fsr-3719	78	7	,	,	PUNCT
fsr-3719	78	8	tax	tax	NOUN
fsr-3719	78	9	shelter	shelter	NOUN
fsr-3719	78	10	,	,	PUNCT
fsr-3719	78	11	gifts	gift	NOUN
fsr-3719	78	12	,	,	PUNCT
fsr-3719	78	13	or	or	CCONJ
fsr-3719	78	14	insurance	insurance	NOUN
fsr-3719	78	15	is	be	AUX
fsr-3719	78	16	not	not	PART
fsr-3719	78	17	random	random	ADJ
fsr-3719	78	18	,	,	PUNCT
fsr-3719	78	19	since	since	SCONJ
fsr-3719	78	20	in	in	ADP
fsr-3719	78	21	the	the	DET
fsr-3719	78	22	real	real	ADJ
fsr-3719	78	23	world	world	NOUN
fsr-3719	78	24	those	those	PRON
fsr-3719	78	25	would	would	AUX
fsr-3719	78	26	not	not	PART
fsr-3719	78	27	be	be	AUX
fsr-3719	78	28	random	random	ADJ
fsr-3719	78	29	events	event	NOUN
fsr-3719	78	30	.	.	PUNCT
fsr-3719	79	1	the	the	DET
fsr-3719	79	2	rates	rate	NOUN
fsr-3719	79	3	of	of	ADP
fsr-3719	79	4	return	return	NOUN
fsr-3719	79	5	(	(	PUNCT
fsr-3719	79	6	or	or	CCONJ
fsr-3719	79	7	borrowing	borrowing	NOUN
fsr-3719	79	8	rates	rate	NOUN
fsr-3719	79	9	)	)	PUNCT
fsr-3719	79	10	are	be	AUX
fsr-3719	79	11	random	random	ADJ
fsr-3719	79	12	,	,	PUNCT
fsr-3719	79	13	but	but	CCONJ
fsr-3719	79	14	the	the	DET
fsr-3719	79	15	use	use	NOUN
fsr-3719	79	16	of	of	ADP
fsr-3719	79	17	the	the	DET
fsr-3719	79	18	tool(s	tool(s	NOUN
fsr-3719	79	19	)	)	PUNCT
fsr-3719	79	20	is	be	AUX
fsr-3719	79	21	not	not	PART
fsr-3719	79	22	.	.	PUNCT
fsr-3719	80	1	given	give	VERB
fsr-3719	80	2	a	a	DET
fsr-3719	80	3	set	set	NOUN
fsr-3719	80	4	of	of	ADP
fsr-3719	80	5	death	death	NOUN
fsr-3719	80	6	ages	age	NOUN
fsr-3719	80	7	,	,	PUNCT
fsr-3719	80	8	a	a	DET
fsr-3719	80	9	set	set	NOUN
fsr-3719	80	10	of	of	ADP
fsr-3719	80	11	input	input	NOUN
fsr-3719	80	12	data	datum	NOUN
fsr-3719	80	13	for	for	ADP
fsr-3719	80	14	the	the	DET
fsr-3719	80	15	initial	initial	ADJ
fsr-3719	80	16	estate	estate	NOUN
fsr-3719	80	17	,	,	PUNCT
fsr-3719	80	18	and	and	CCONJ
fsr-3719	80	19	a	a	DET
fsr-3719	80	20	set	set	NOUN
fsr-3719	80	21	of	of	ADP
fsr-3719	80	22	randomly	randomly	ADV
fsr-3719	80	23	and	and	CCONJ
fsr-3719	80	24	normally	normally	ADV
fsr-3719	80	25	distributed	distribute	VERB
fsr-3719	80	26	rates	rate	NOUN
fsr-3719	80	27	of	of	ADP
fsr-3719	80	28	return	return	NOUN
fsr-3719	80	29	for	for	ADP
fsr-3719	80	30	all	all	DET
fsr-3719	80	31	assets	asset	NOUN
fsr-3719	80	32	and	and	CCONJ
fsr-3719	80	33	debts	debt	NOUN
fsr-3719	80	34	over	over	ADP
fsr-3719	80	35	all	all	DET
fsr-3719	80	36	death	death	NOUN
fsr-3719	80	37	ages	age	NOUN
fsr-3719	80	38	,	,	PUNCT
fsr-3719	80	39	the	the	DET
fsr-3719	80	40	remaining	remain	VERB
fsr-3719	80	41	step	step	NOUN
fsr-3719	80	42	is	be	AUX
fsr-3719	80	43	to	to	PART
fsr-3719	80	44	compute	compute	VERB
fsr-3719	80	45	the	the	DET
fsr-3719	80	46	net	net	ADJ
fsr-3719	80	47	present	present	ADJ
fsr-3719	80	48	value	value	NOUN
fsr-3719	80	49	of	of	ADP
fsr-3719	80	50	the	the	DET
fsr-3719	80	51	wealth	wealth	NOUN
fsr-3719	80	52	which	which	PRON
fsr-3719	80	53	passes	pass	VERB
fsr-3719	80	54	to	to	ADP
fsr-3719	80	55	the	the	DET
fsr-3719	80	56	heir(s	heir(s	NOUN
fsr-3719	80	57	)	)	PUNCT
fsr-3719	80	58	for	for	ADP
fsr-3719	80	59	the	the	DET
fsr-3719	80	60	16	16	NUM
fsr-3719	80	61	different	different	ADJ
fsr-3719	80	62	estate	estate	NOUN
fsr-3719	80	63	plans	plan	NOUN
fsr-3719	80	64	.	.	PUNCT
fsr-3719	81	1	a	a	DET
fsr-3719	81	2	flow	flow	NOUN
fsr-3719	81	3	chart	chart	NOUN
fsr-3719	81	4	for	for	ADP
fsr-3719	81	5	the	the	DET
fsr-3719	81	6	simulation	simulation	NOUN
fsr-3719	81	7	follows	follow	VERB
fsr-3719	81	8	.	.	PUNCT
fsr-3719	82	1	see	see	VERB
fsr-3719	82	2	figure	figure	NOUN
fsr-3719	82	3	2	2	NUM
fsr-3719	82	4	.	.	PUNCT
fsr-3719	83	1	a	a	DET
fsr-3719	83	2	simulation	simulation	NOUN
fsr-3719	83	3	-	-	PUNCT
fsr-3719	83	4	a	a	DET
fsr-3719	83	5	middle	middle	ADJ
fsr-3719	83	6	aged	aged	ADJ
fsr-3719	83	7	couple	couple	NOUN
fsr-3719	83	8	initially	initially	ADV
fsr-3719	83	9	,	,	PUNCT
fsr-3719	83	10	eight	eight	NUM
fsr-3719	83	11	different	different	ADJ
fsr-3719	83	12	estate	estate	NOUN
fsr-3719	83	13	plans	plan	NOUN
fsr-3719	83	14	are	be	AUX
fsr-3719	83	15	considered	consider	VERB
fsr-3719	83	16	:	:	PUNCT
fsr-3719	84	1	a.	a.	PROPN
fsr-3719	84	2	b.	b.	PROPN
fsr-3719	84	3	c.	c.	PROPN
fsr-3719	84	4	d.	d.	PROPN
fsr-3719	84	5	e.	e.	PROPN
fsr-3719	84	6	f.	f.	PROPN
fsr-3719	84	7	g.	g.	PROPN
fsr-3719	84	8	h.	h.	PROPN
fsr-3719	85	1	simple	simple	ADJ
fsr-3719	85	2	will	will	NOUN
fsr-3719	85	3	;	;	PUNCT
fsr-3719	85	4	exemption	exemption	NOUN
fsr-3719	85	5	trust	trust	NOUN
fsr-3719	85	6	will	will	AUX
fsr-3719	85	7	;	;	PUNCT
fsr-3719	85	8	simple	simple	ADJ
fsr-3719	85	9	will	will	NOUN
fsr-3719	85	10	and	and	CCONJ
fsr-3719	85	11	gifts	gift	NOUN
fsr-3719	85	12	;	;	PUNCT
fsr-3719	85	13	exemption	exemption	NOUN
fsr-3719	85	14	trust	trust	NOUN
fsr-3719	85	15	will	will	AUX
fsr-3719	85	16	and	and	CCONJ
fsr-3719	85	17	gifts	gift	NOUN
fsr-3719	85	18	;	;	PUNCT
fsr-3719	85	19	simple	simple	ADJ
fsr-3719	85	20	will	will	NOUN
fsr-3719	85	21	,	,	PUNCT
fsr-3719	85	22	gifts	gift	NOUN
fsr-3719	85	23	,	,	PUNCT
fsr-3719	85	24	and	and	CCONJ
fsr-3719	85	25	whole	whole	ADJ
fsr-3719	85	26	life	life	NOUN
fsr-3719	85	27	;	;	PUNCT
fsr-3719	85	28	exemption	exemption	NOUN
fsr-3719	85	29	trust	trust	NOUN
fsr-3719	85	30	will	will	AUX
fsr-3719	85	31	,	,	PUNCT
fsr-3719	85	32	gifts	gift	NOUN
fsr-3719	85	33	,	,	PUNCT
fsr-3719	85	34	and	and	CCONJ
fsr-3719	85	35	whole	whole	ADJ
fsr-3719	85	36	life	life	NOUN
fsr-3719	85	37	;	;	PUNCT
fsr-3719	85	38	simple	simple	ADJ
fsr-3719	85	39	will	will	NOUN
fsr-3719	85	40	,	,	PUNCT
fsr-3719	85	41	gifts	gift	NOUN
fsr-3719	85	42	,	,	PUNCT
fsr-3719	85	43	and	and	CCONJ
fsr-3719	85	44	term	term	NOUN
fsr-3719	85	45	life	life	NOUN
fsr-3719	85	46	;	;	PUNCT
fsr-3719	85	47	and	and	CCONJ
fsr-3719	85	48	exemption	exemption	NOUN
fsr-3719	85	49	trust	trust	NOUN
fsr-3719	85	50	will	will	AUX
fsr-3719	85	51	,	,	PUNCT
fsr-3719	85	52	gifts	gift	NOUN
fsr-3719	85	53	,	,	PUNCT
fsr-3719	85	54	and	and	CCONJ
fsr-3719	85	55	term	term	NOUN
fsr-3719	85	56	life	life	NOUN
fsr-3719	85	57	.	.	PUNCT
fsr-3719	86	1	financial	financial	ADJ
fsr-3719	86	2	services	service	NOUN
fsr-3719	86	3	revirw	revirw	PROPN
fsr-3719	86	4	,	,	PUNCT
fsr-3719	86	5	3(l	3(l	NUM
fsr-3719	86	6	)	)	PUNCT
fsr-3719	86	7	1993	1993	NUM
fsr-3719	86	8	suction	suction	NOUN
fsr-3719	86	9	flow	flow	NOUN
fsr-3719	86	10	chart	chart	NOUN
fsr-3719	86	11	1	1	NUM
fsr-3719	86	12	start	start	VERB
fsr-3719	86	13	1	1	NUM
fsr-3719	86	14	i	i	PRON
fsr-3719	86	15	read	read	VERB
fsr-3719	86	16	the	the	DET
fsr-3719	86	17	moftallty	moftallty	NOUN
fsr-3719	86	18	tabte	tabte	VERB
fsr-3719	86	19	into	into	ADP
fsr-3719	86	20	memory	memory	NOUN
fsr-3719	86	21	j	j	PROPN
fsr-3719	87	1	i	i	PRON
fsr-3719	87	2	read	read	VERB
fsr-3719	87	3	the	the	DET
fsr-3719	87	4	standard	standard	ADJ
fsr-3719	87	5	devlatlon	devlatlon	NOUN
fsr-3719	87	6	data	datum	NOUN
fsr-3719	87	7	into	into	ADP
fsr-3719	87	8	memory	memory	NOUN
fsr-3719	87	9	i	i	PRON
fsr-3719	87	10	i	i	PRON
fsr-3719	87	11	read	read	VERB
fsr-3719	87	12	the	the	DET
fsr-3719	87	13	life	life	NOUN
fsr-3719	87	14	insurance	insurance	NOUN
fsr-3719	87	15	data	datum	NOUN
fsr-3719	87	16	into	into	ADP
fsr-3719	87	17	memory	memory	NOUN
fsr-3719	87	18	1	1	NUM
fsr-3719	87	19	input	input	NOUN
fsr-3719	87	20	other	other	ADJ
fsr-3719	87	21	variables	variable	NOUN
fsr-3719	87	22	:	:	PUNCT
fsr-3719	87	23	i	i	PRON
fsr-3719	87	24	husband‘s	husband‘s	PROPN
fsr-3719	87	25	age/	age/	VERB
fsr-3719	87	26	wtfe	wtfe	NOUN
fsr-3719	87	27	’s	’s	PART
fsr-3719	87	28	age	age	NOUN
fsr-3719	87	29	number	number	NOUN
fsr-3719	87	30	of	of	ADP
fsr-3719	87	31	trials	trial	NOUN
fsr-3719	87	32	]	]	PUNCT
fsr-3719	87	33	olnt	olnt	NOUN
fsr-3719	87	34	and	and	CCONJ
fsr-3719	87	35	separate	separate	ADJ
fsr-3719	87	36	assets	asset	NOUN
fsr-3719	87	37	annual	annual	ADJ
fsr-3719	87	38	increase	increase	NOUN
fsr-3719	87	39	/	/	SYM
fsr-3719	87	40	decease	decease	NOUN
fsr-3719	87	41	of	of	ADP
fsr-3719	87	42	those	those	DET
fsr-3719	87	43	assets	asset	NOUN
fsr-3719	87	44	ages	age	NOUN
fsr-3719	87	45	at	at	ADP
fsr-3719	87	46	which	which	PRON
fsr-3719	87	47	the	the	DET
fsr-3719	87	48	tncrease	tncrease	NOUN
fsr-3719	87	49	/	/	SYM
fsr-3719	87	50	decrease	decrease	NOUN
fsr-3719	87	51	stops	stop	VERB
fsr-3719	87	52	rates	rate	NOUN
fsr-3719	87	53	of	of	ADP
fsr-3719	87	54	return	return	NOUN
fsr-3719	87	55	on	on	ADP
fsr-3719	87	56	those	those	DET
fsr-3719	87	57	assets	asset	NOUN
fsr-3719	87	58	variance	variance	NOUN
fsr-3719	87	59	of	of	ADP
fsr-3719	87	60	those	those	DET
fsr-3719	87	61	rates	rate	NOUN
fsr-3719	87	62	of	of	ADP
fsr-3719	87	63	return	return	NOUN
fsr-3719	87	64	tncome	tncome	PRON
fsr-3719	87	65	taxablllty	taxablllty	NOUN
fsr-3719	87	66	of	of	ADP
fsr-3719	87	67	those	those	DET
fsr-3719	87	68	assets	asset	NOUN
fsr-3719	87	69	compute	compute	NOUN
fsr-3719	87	70	,	,	PUNCT
fsr-3719	87	71	for	for	ADP
fsr-3719	87	72	each	each	DET
fsr-3719	87	73	joint	joint	ADJ
fsr-3719	87	74	and	and	CCONJ
fsr-3719	87	75	separate	separate	ADJ
fsr-3719	87	76	asset	asset	NOUN
fsr-3719	87	77	,	,	PUNCT
fsr-3719	87	78	the	the	DET
fsr-3719	87	79	annual	annual	ADJ
fsr-3719	87	80	random	random	ADJ
fsr-3719	87	81	devlatlon	devlatlon	NOUN
fsr-3719	87	82	from	from	ADP
fsr-3719	87	83	the	the	DET
fsr-3719	87	84	expectation	expectation	NOUN
fsr-3719	87	85	based	base	VERB
fsr-3719	87	86	on	on	ADP
fsr-3719	87	87	a	a	DET
fsr-3719	87	88	standard	standard	ADJ
fsr-3719	87	89	normal	normal	ADJ
fsr-3719	87	90	curve	curve	NOUN
fsr-3719	87	91	and	and	CCONJ
fsr-3719	87	92	the	the	DET
fsr-3719	87	93	variances	variance	NOUN
fsr-3719	87	94	input	input	NOUN
fsr-3719	87	95	above	above	ADP
fsr-3719	87	96	set	set	VERB
fsr-3719	87	97	up	up	ADP
fsr-3719	87	98	the	the	DET
fsr-3719	87	99	assets	asset	NOUN
fsr-3719	87	100	arrays	array	VERB
fsr-3719	87	101	to	to	PART
fsr-3719	87	102	hold	hold	VERB
fsr-3719	87	103	slmulatlon	slmulatlon	NOUN
fsr-3719	87	104	data	datum	NOUN
fsr-3719	87	105	,	,	PUNCT
fsr-3719	87	106	with	with	ADP
fsr-3719	87	107	the	the	DET
fsr-3719	87	108	size	size	NOUN
fsr-3719	87	109	of	of	ADP
fsr-3719	87	110	those	those	PRON
fsr-3719	87	111	arrays	array	VERB
fsr-3719	87	112	a	a	DET
fsr-3719	87	113	function	function	NOUN
fsr-3719	87	114	of	of	ADP
fsr-3719	87	115	the	the	DET
fsr-3719	87	116	amount	amount	NOUN
fsr-3719	87	117	of	of	ADP
fsr-3719	87	118	data	datum	NOUN
fsr-3719	87	119	enput	enput	VERB
fsr-3719	87	120	above	above	ADP
fsr-3719	87	121	1	1	NUM
fsr-3719	87	122	determlne	determlne	NOUN
fsr-3719	87	123	radon7	radon7	NOUN
fsr-3719	87	124	death	death	NOUN
fsr-3719	87	125	age	age	NOUN
fsr-3719	87	126	comblnattons	comblnatton	VERB
fsr-3719	87	127	i	i	PRON
fsr-3719	87	128	the	the	DET
fsr-3719	87	129	first	first	ADJ
fsr-3719	87	130	estate	estate	NOUN
fsr-3719	87	131	plan	plan	NOUN
fsr-3719	87	132	is	be	AUX
fsr-3719	87	133	a	a	DET
fsr-3719	87	134	simple	simple	ADJ
fsr-3719	87	135	wlli	wlli	NOUN
fsr-3719	87	136	and	and	CCONJ
fsr-3719	87	137	no	no	DET
fsr-3719	87	138	gifts	gift	NOUN
fsr-3719	87	139	spouse	spouse	NOUN
fsr-3719	87	140	to	to	PART
fsr-3719	87	141	spouse	spouse	NOUN
fsr-3719	87	142	remalnder	remalnder	NOUN
fsr-3719	87	143	to	to	PART
fsr-3719	87	144	childken	childken	VERB
fsr-3719	87	145	)	)	PUNCT
fsr-3719	87	146	1	1	NUM
fsr-3719	88	1	i	i	PRON
fsr-3719	88	2	tax	tax	VERB
fsr-3719	88	3	and	and	CCONJ
fsr-3719	88	4	distribute	distribute	VERB
fsr-3719	88	5	estate	estate	NOUN
fsr-3719	88	6	to	to	ADP
fsr-3719	88	7	helrs	helrs	VERB
fsr-3719	88	8	for	for	ADP
fsr-3719	88	9	each	each	DET
fsr-3719	88	10	combination	combination	NOUN
fsr-3719	88	11	of	of	ADP
fsr-3719	88	12	death	death	NOUN
fsr-3719	88	13	aqes	aqes	NOUN
fsr-3719	88	14	1	1	NUM
fsr-3719	88	15	input	input	NOUN
fsr-3719	88	16	the	the	DET
fsr-3719	88	17	heir	heir	NOUN
fsr-3719	88	18	’s	’s	PART
fsr-3719	88	19	tlme	tlme	NOUN
fsr-3719	88	20	preference	preference	NOUN
fsr-3719	88	21	for	for	ADP
fsr-3719	88	22	money	money	NOUN
fsr-3719	88	23	compute	compute	NOUN
fsr-3719	88	24	and	and	CCONJ
fsr-3719	88	25	save	save	VERB
fsr-3719	88	26	the	the	DET
fsr-3719	88	27	net	net	ADJ
fsr-3719	88	28	present	present	ADJ
fsr-3719	88	29	value	value	NOUN
fsr-3719	88	30	of	of	ADP
fsr-3719	88	31	assets	asset	NOUN
fsr-3719	88	32	passing	pass	VERB
fsr-3719	88	33	to	to	ADP
fsr-3719	88	34	heirs	heir	NOUN
fsr-3719	88	35	for	for	ADP
fsr-3719	88	36	each	each	DET
fsr-3719	88	37	trlat	trlat	PROPN
fsr-3719	88	38	f	f	PROPN
fsr-3719	88	39	output	output	NOUN
fsr-3719	88	40	results	result	NOUN
fsr-3719	88	41	to	to	PART
fsr-3719	88	42	screen	screen	VERB
fsr-3719	88	43	1	1	NUM
fsr-3719	88	44	change	change	VERB
fsr-3719	88	45	the	the	DET
fsr-3719	88	46	estate	estate	NOUN
fsr-3719	88	47	plan	plan	NOUN
fsr-3719	88	48	from	from	ADP
fsr-3719	88	49	a	a	DET
fsr-3719	88	50	simple	simple	ADJ
fsr-3719	88	51	wjll	wjll	NOUN
fsr-3719	88	52	and	and	CCONJ
fsr-3719	88	53	no	no	DET
fsr-3719	88	54	gifts	gift	NOUN
fsr-3719	88	55	to	to	ADP
fsr-3719	88	56	an	an	DET
fsr-3719	88	57	exemption	exemption	NOUN
fsr-3719	88	58	trust	trust	NOUN
fsr-3719	88	59	wi11	wi11	PROPN
fsr-3719	88	60	and	and	CCONJ
fsr-3719	88	61	no	no	DET
fsr-3719	88	62	glf	glf	PROPN
fsr-3719	88	63	ts	ts	ADP
fsr-3719	88	64	i	i	PROPN
fsr-3719	88	65	tax	tax	NOUN
fsr-3719	88	66	and	and	CCONJ
fsr-3719	88	67	dtstrlbute	dtstrlbute	NOUN
fsr-3719	88	68	estate	estate	NOUN
fsr-3719	88	69	to	to	ADP
fsr-3719	88	70	helrs	helrs	VERB
fsr-3719	88	71	for	for	ADP
fsr-3719	88	72	each	each	DET
fsr-3719	88	73	comblnatlon	comblnatlon	NOUN
fsr-3719	88	74	of	of	ADP
fsr-3719	88	75	death	death	NOUN
fsr-3719	88	76	ages	age	NOUN
fsr-3719	89	1	i	i	PRON
fsr-3719	89	2	[	[	PUNCT
fsr-3719	89	3	input	input	VERB
fsr-3719	89	4	the	the	DET
fsr-3719	89	5	heir	heir	NOUN
fsr-3719	89	6	’s	’s	PART
fsr-3719	89	7	time	time	NOUN
fsr-3719	89	8	preference	preference	NOUN
fsr-3719	89	9	for	for	ADP
fsr-3719	89	10	money	money	NOUN
fsr-3719	89	11	1	1	NUM
fsr-3719	89	12	compute	compute	NOUN
fsr-3719	89	13	and	and	CCONJ
fsr-3719	89	14	save	save	VERB
fsr-3719	89	15	the	the	DET
fsr-3719	89	16	net	net	ADJ
fsr-3719	89	17	present	present	ADJ
fsr-3719	89	18	value	value	NOUN
fsr-3719	89	19	of	of	ADP
fsr-3719	89	20	assets	asset	NOUN
fsr-3719	89	21	passlnq	passlnq	PROPN
fsr-3719	89	22	to	to	PART
fsr-3719	89	23	helrs	helrs	VERB
fsr-3719	89	24	for	for	ADP
fsr-3719	89	25	each	each	DET
fsr-3719	89	26	trlal	trlal	NOUN
fsr-3719	89	27	r	r	NOUN
fsr-3719	89	28	output	output	NOUN
fsr-3719	89	29	results	result	NOUN
fsr-3719	89	30	to	to	PART
fsr-3719	89	31	screen	screen	VERB
fsr-3719	89	32	i	i	PRON
fsr-3719	89	33	figwe	figwe	NOUN
fsr-3719	89	34	2	2	NUM
fsr-3719	89	35	.	.	PUNCT
fsr-3719	89	36	simulation	simulation	NOUN
fsr-3719	89	37	fiow	fiow	PROPN
fsr-3719	89	38	chart	chart	PROPN
fsr-3719	89	39	(	(	PUNCT
fsr-3719	89	40	confines	confine	NOUN
fsr-3719	89	41	flow	flow	VERB
fsr-3719	89	42	chart	chart	NOUN
fsr-3719	89	43	for	for	ADP
fsr-3719	89	44	lnlll	lnlll	NOUN
fsr-3719	89	45	~	~	SYM
fsr-3719	89	46	lzatlon	lzatlon	NOUN
fsr-3719	89	47	of	of	ADP
fsr-3719	89	48	the	the	DET
fsr-3719	89	49	simulaticn	simulaticn	NOUN
fsr-3719	89	50	simple	simple	ADJ
fsr-3719	89	51	will	will	AUX
fsr-3719	90	1	nd	nd	PRON
fsr-3719	90	2	gifts	gift	VERB
fsr-3719	90	3	estate	estate	NOUN
fsr-3719	90	4	analysis	analysis	NOUN
fsr-3719	90	5	exemption	exemption	NOUN
fsr-3719	90	6	trust	trust	NOUN
fsr-3719	90	7	will	will	AUX
fsr-3719	90	8	no	no	DET
fsr-3719	90	9	gifts	gift	NOUN
fsr-3719	90	10	estate	estate	NOUN
fsr-3719	90	11	analysis	analysis	NOUN
fsr-3719	90	12	efsicient	efsicient	NOUN
fsr-3719	90	13	frontiers	frontier	NOUN
fsr-3719	90	14	in	in	ADP
fsr-3719	90	15	esfate	esfate	NOUN
fsr-3719	90	16	planning	planning	NOUN
fsr-3719	90	17	7	7	NUM
fsr-3719	90	18	change	change	NOUN
fsr-3719	90	19	the	the	DET
fsr-3719	90	20	estate	estate	NOUN
fsr-3719	90	21	plan	plan	NOUN
fsr-3719	90	22	from	from	ADP
fsr-3719	90	23	a	a	DET
fsr-3719	90	24	exemptlon	exemptlon	NOUN
fsr-3719	90	25	trust	trust	NOUN
fsr-3719	90	26	will	will	AUX
fsr-3719	90	27	and	and	CCONJ
fsr-3719	90	28	no	no	DET
fsr-3719	90	29	gifts	gift	NOUN
fsr-3719	90	30	to	to	ADP
fsr-3719	90	31	a	a	DET
fsr-3719	90	32	simple	simple	ADJ
fsr-3719	90	33	will	will	NOUN
fsr-3719	90	34	and	and	CCONJ
fsr-3719	90	35	gifts	gift	NOUN
fsr-3719	90	36	i	i	PRON
fsr-3719	90	37	tax	tax	VERB
fsr-3719	90	38	and	and	CCONJ
fsr-3719	90	39	distribute	distribute	VERB
fsr-3719	90	40	estate	estate	NOUN
fsr-3719	90	41	to	to	ADP
fsr-3719	90	42	heirs	heir	NOUN
fsr-3719	90	43	for	for	ADP
fsr-3719	90	44	each	each	DET
fsr-3719	90	45	combination	combination	NOUN
fsr-3719	90	46	of	of	ADP
fsr-3719	90	47	death	death	NOUN
fsr-3719	90	48	ages	age	NOUN
fsr-3719	90	49	1	1	NUM
fsr-3719	90	50	input	input	VERB
fsr-3719	90	51	the	the	DET
fsr-3719	90	52	heir	heir	NOUN
fsr-3719	90	53	’s	’s	PART
fsr-3719	90	54	tlme	tlme	NOUN
fsr-3719	90	55	preference	preference	NOUN
fsr-3719	90	56	for	for	ADP
fsr-3719	90	57	money	money	NOUN
fsr-3719	90	58	compute	compute	NOUN
fsr-3719	90	59	and	and	CCONJ
fsr-3719	90	60	save	save	VERB
fsr-3719	90	61	the	the	DET
fsr-3719	90	62	net	net	ADJ
fsr-3719	90	63	present	present	ADJ
fsr-3719	90	64	value	value	NOUN
fsr-3719	90	65	of	of	ADP
fsr-3719	90	66	assets	asset	NOUN
fsr-3719	90	67	passing	pass	VERB
fsr-3719	90	68	to	to	ADP
fsr-3719	90	69	heirs	heir	NOUN
fsr-3719	90	70	for	for	ADP
fsr-3719	90	71	each	each	DET
fsr-3719	90	72	trial	trial	NOUN
fsr-3719	90	73	i	i	PRON
fsr-3719	90	74	output	output	VERB
fsr-3719	90	75	results	result	NOUN
fsr-3719	90	76	to	to	PART
fsr-3719	90	77	screen	screen	NOUN
fsr-3719	90	78	change	change	VERB
fsr-3719	90	79	the	the	DET
fsr-3719	90	80	estate	estate	NOUN
fsr-3719	90	81	plan	plan	NOUN
fsr-3719	90	82	from	from	ADP
fsr-3719	90	83	a	a	DET
fsr-3719	90	84	simple	simple	ADJ
fsr-3719	90	85	wi11	wi11	PROPN
fsr-3719	90	86	and	and	CCONJ
fsr-3719	90	87	gifts	gift	NOUN
fsr-3719	90	88	to	to	ADP
fsr-3719	90	89	an	an	DET
fsr-3719	90	90	exemptlon	exemptlon	NOUN
fsr-3719	90	91	trust	trust	NOUN
fsr-3719	90	92	will	will	AUX
fsr-3719	90	93	and	and	CCONJ
fsr-3719	90	94	gifts	gift	VERB
fsr-3719	90	95	tax	tax	NOUN
fsr-3719	90	96	and	and	CCONJ
fsr-3719	90	97	dlstrlbute	dlstrlbute	ADJ
fsr-3719	90	98	estate	estate	NOUN
fsr-3719	90	99	to	to	ADP
fsr-3719	90	100	helrs	helrs	NOUN
fsr-3719	90	101	for	for	ADP
fsr-3719	90	102	each	each	DET
fsr-3719	90	103	comblnatlon	comblnatlon	NOUN
fsr-3719	90	104	of	of	ADP
fsr-3719	90	105	death	death	NOUN
fsr-3719	90	106	ages	age	NOUN
fsr-3719	90	107	1	1	NUM
fsr-3719	90	108	input	input	NOUN
fsr-3719	90	109	the	the	DET
fsr-3719	90	110	heir	heir	NOUN
fsr-3719	90	111	’s	’s	PART
fsr-3719	90	112	time	time	NOUN
fsr-3719	90	113	preference	preference	NOUN
fsr-3719	90	114	for	for	ADP
fsr-3719	90	115	money	money	NOUN
fsr-3719	90	116	compute	compute	NOUN
fsr-3719	90	117	and	and	CCONJ
fsr-3719	90	118	save	save	VERB
fsr-3719	90	119	the	the	DET
fsr-3719	90	120	net	net	ADJ
fsr-3719	90	121	present	present	ADJ
fsr-3719	90	122	value	value	NOUN
fsr-3719	90	123	of	of	ADP
fsr-3719	90	124	assets	asset	NOUN
fsr-3719	90	125	passlng	passlng	VERB
fsr-3719	90	126	to	to	ADP
fsr-3719	90	127	helrs	helrs	NOUN
fsr-3719	90	128	for	for	ADP
fsr-3719	90	129	each	each	DET
fsr-3719	90	130	trial	trial	NOUN
fsr-3719	90	131	i	i	PRON
fsr-3719	90	132	output	output	VERB
fsr-3719	90	133	results	result	NOUN
fsr-3719	90	134	to	to	PART
fsr-3719	90	135	screen	screen	NOUN
fsr-3719	90	136	ii	ii	PROPN
fsr-3719	90	137	change	change	VERB
fsr-3719	90	138	the	the	DET
fsr-3719	90	139	estate	estate	NOUN
fsr-3719	90	140	plan	plan	NOUN
fsr-3719	90	141	from	from	ADP
fsr-3719	90	142	an	an	DET
fsr-3719	90	143	exemption	exemption	NOUN
fsr-3719	90	144	trust	trust	NOUN
fsr-3719	90	145	will	will	AUX
fsr-3719	90	146	and	and	CCONJ
fsr-3719	90	147	gilts	gilt	NOUN
fsr-3719	90	148	to	to	ADP
fsr-3719	90	149	an	an	DET
fsr-3719	90	150	simple	simple	ADJ
fsr-3719	90	151	will	will	NOUN
fsr-3719	90	152	and	and	CCONJ
fsr-3719	90	153	gifts	gift	NOUN
fsr-3719	90	154	and	and	CCONJ
fsr-3719	90	155	whole	whole	ADJ
fsr-3719	90	156	life	life	NOUN
fsr-3719	90	157	insurance	insurance	NOUN
fsr-3719	90	158	tax	tax	NOUN
fsr-3719	90	159	and	and	CCONJ
fsr-3719	90	160	dlstrlbute	dlstrlbute	ADJ
fsr-3719	90	161	estate	estate	NOUN
fsr-3719	90	162	to	to	ADP
fsr-3719	90	163	heirs	heir	NOUN
fsr-3719	90	164	for	for	ADP
fsr-3719	90	165	each	each	DET
fsr-3719	90	166	combination	combination	NOUN
fsr-3719	90	167	of	of	ADP
fsr-3719	90	168	death	death	NOUN
fsr-3719	90	169	ages	age	NOUN
fsr-3719	90	170	1	1	NUM
fsr-3719	90	171	simple	simple	ADJ
fsr-3719	90	172	will	will	AUX
fsr-3719	90	173	gifts	gift	VERB
fsr-3719	90	174	estate	estate	NOUN
fsr-3719	90	175	analysis	analysis	NOUN
fsr-3719	90	176	exemption	exemption	NOUN
fsr-3719	90	177	trust	trust	NOUN
fsr-3719	90	178	will	will	AUX
fsr-3719	90	179	gifts	gift	VERB
fsr-3719	90	180	estate	estate	NOUN
fsr-3719	90	181	analysis	analysis	NOUN
fsr-3719	90	182	simple	simple	ADJ
fsr-3719	90	183	will	will	AUX
fsr-3719	90	184	gifts	gift	VERB
fsr-3719	90	185	1	1	NUM
fsr-3719	90	186	input	input	NOUN
fsr-3719	90	187	the	the	DET
fsr-3719	90	188	helr	helr	NOUN
fsr-3719	90	189	’s	’s	PART
fsr-3719	90	190	time	time	NOUN
fsr-3719	90	191	preference	preference	NOUN
fsr-3719	90	192	for	for	ADP
fsr-3719	90	193	money	money	NOUN
fsr-3719	90	194	1	1	NUM
fsr-3719	90	195	rl	rl	ADP
fsr-3719	90	196	whole	whole	ADJ
fsr-3719	90	197	life	life	NOUN
fsr-3719	90	198	insurance	insurance	NOUN
fsr-3719	90	199	compute	compute	NOUN
fsr-3719	90	200	and	and	CCONJ
fsr-3719	90	201	save	save	VERB
fsr-3719	90	202	the	the	DET
fsr-3719	90	203	net	net	ADJ
fsr-3719	90	204	present	present	ADJ
fsr-3719	90	205	value	value	NOUN
fsr-3719	90	206	of	of	ADP
fsr-3719	90	207	estate	estate	NOUN
fsr-3719	90	208	analysis	analysis	NOUN
fsr-3719	90	209	assets	asset	NOUN
fsr-3719	90	210	passing	pass	VERB
fsr-3719	90	211	to	to	ADP
fsr-3719	90	212	helrs	helrs	NOUN
fsr-3719	90	213	for	for	ADP
fsr-3719	90	214	each	each	DET
fsr-3719	90	215	trial	trial	NOUN
fsr-3719	90	216	l	l	NOUN
fsr-3719	90	217	output	output	NOUN
fsr-3719	90	218	results	result	NOUN
fsr-3719	90	219	to	to	PART
fsr-3719	90	220	screen	screen	NOUN
fsr-3719	90	221	change	change	VERB
fsr-3719	90	222	the	the	DET
fsr-3719	90	223	estate	estate	NOUN
fsr-3719	90	224	plan	plan	NOUN
fsr-3719	90	225	from	from	ADP
fsr-3719	90	226	a	a	DET
fsr-3719	90	227	simple	simple	ADJ
fsr-3719	90	228	will	will	NOUN
fsr-3719	90	229	and	and	CCONJ
fsr-3719	90	230	gifts	gift	NOUN
fsr-3719	90	231	to	to	ADP
fsr-3719	90	232	an	an	DET
fsr-3719	90	233	exemptlon	exemptlon	NOUN
fsr-3719	90	234	trust	trust	NOUN
fsr-3719	90	235	will	will	AUX
fsr-3719	90	236	and	and	CCONJ
fsr-3719	90	237	gifts	gift	NOUN
fsr-3719	90	238	and	and	CCONJ
fsr-3719	90	239	whole	whole	ADJ
fsr-3719	90	240	life	life	NOUN
fsr-3719	90	241	insurance	insurance	NOUN
fsr-3719	90	242	exemption	exemption	NOUN
fsr-3719	90	243	trust	trust	NOUN
fsr-3719	90	244	will	will	AUX
fsr-3719	90	245	i	i	PRON
fsr-3719	90	246	tax	tax	VERB
fsr-3719	90	247	and	and	CCONJ
fsr-3719	90	248	distribute	distribute	VERB
fsr-3719	90	249	estate	estate	NOUN
fsr-3719	90	250	to	to	ADP
fsr-3719	90	251	helrs	helrs	VERB
fsr-3719	90	252	for	for	ADP
fsr-3719	90	253	each	each	DET
fsr-3719	90	254	comblnatlon	comblnatlon	NOUN
fsr-3719	90	255	of	of	ADP
fsr-3719	90	256	death	death	NOUN
fsr-3719	90	257	aqes	aqes	NOUN
fsr-3719	90	258	gifts	gift	VERB
fsr-3719	90	259	1	1	NUM
fsr-3719	90	260	input	input	NOUN
fsr-3719	90	261	the	the	DET
fsr-3719	90	262	heir	heir	NOUN
fsr-3719	90	263	’s	’s	PART
fsr-3719	90	264	tlme	tlme	NOUN
fsr-3719	90	265	preference	preference	NOUN
fsr-3719	90	266	for	for	ADP
fsr-3719	90	267	money	money	NOUN
fsr-3719	90	268	whole	whole	ADJ
fsr-3719	90	269	life	life	NOUN
fsr-3719	90	270	insurance	insurance	NOUN
fsr-3719	90	271	compute	compute	NOUN
fsr-3719	90	272	and	and	CCONJ
fsr-3719	90	273	save	save	VERB
fsr-3719	90	274	the	the	DET
fsr-3719	90	275	net	net	ADJ
fsr-3719	90	276	present	present	ADJ
fsr-3719	90	277	value	value	NOUN
fsr-3719	90	278	of	of	ADP
fsr-3719	90	279	assets	asset	NOUN
fsr-3719	90	280	passing	pass	VERB
fsr-3719	90	281	to	to	ADP
fsr-3719	90	282	heirs	heir	NOUN
fsr-3719	90	283	for	for	ADP
fsr-3719	90	284	each	each	DET
fsr-3719	90	285	trial	trial	NOUN
fsr-3719	90	286	estate	estate	NOUN
fsr-3719	90	287	analysis	analysis	NOUN
fsr-3719	90	288	i	i	PRON
fsr-3719	90	289	output	output	VERB
fsr-3719	90	290	results	result	NOUN
fsr-3719	90	291	to	to	PART
fsr-3719	90	292	screen	screen	NOUN
fsr-3719	90	293	figure	figure	NOUN
fsr-3719	90	294	2	2	NUM
fsr-3719	90	295	.	.	NUM
fsr-3719	90	296	continued	continue	VERB
fsr-3719	90	297	.	.	PUNCT
fsr-3719	91	1	fii’mncfal	fii’mncfal	ADP
fsr-3719	91	2	services	service	NOUN
fsr-3719	91	3	review	review	PROPN
fsr-3719	91	4	,	,	PUNCT
fsr-3719	91	5	3(l	3(l	NUM
fsr-3719	91	6	)	)	PUNCT
fsr-3719	91	7	1993	1993	NUM
fsr-3719	91	8	change	change	VERB
fsr-3719	91	9	the	the	DET
fsr-3719	91	10	estate	estate	NOUN
fsr-3719	91	11	plan	plan	NOUN
fsr-3719	91	12	from	from	ADP
fsr-3719	91	13	an	an	DET
fsr-3719	91	14	exemptton	exemptton	NOUN
fsr-3719	91	15	trust	trust	NOUN
fsr-3719	91	16	will	will	AUX
fsr-3719	91	17	and	and	CCONJ
fsr-3719	91	18	cflts	cflt	NOUN
fsr-3719	91	19	and	and	CCONJ
fsr-3719	91	20	wttole	wttole	VERB
fsr-3719	91	21	cfle	cfle	ADV
fsr-3719	91	22	to	to	ADP
fsr-3719	91	23	an	an	DET
fsr-3719	91	24	sffnpie	sffnpie	ADJ
fsr-3719	91	25	wili	wili	NOUN
fsr-3719	91	26	and	and	CCONJ
fsr-3719	91	27	sffts	sfft	NOUN
fsr-3719	91	28	and	and	CCONJ
fsr-3719	91	29	term	term	NOUN
fsr-3719	91	30	lire	lira	NOUN
fsr-3719	91	31	insurance	insurance	NOUN
fsr-3719	91	32	simple	simple	ADJ
fsr-3719	91	33	will	will	AUX
fsr-3719	91	34	tax	tax	NOUN
fsr-3719	91	35	and	and	CCONJ
fsr-3719	91	36	utstrlbute	utstrlbute	NOUN
fsr-3719	91	37	estate	estate	NOUN
fsr-3719	91	38	to	to	ADP
fsr-3719	91	39	heirs	heir	NOUN
fsr-3719	91	40	for	for	ADP
fsr-3719	91	41	each	each	DET
fsr-3719	91	42	combmatlon	combmatlon	NOUN
fsr-3719	91	43	of	of	ADP
fsr-3719	91	44	death	death	NOUN
fsr-3719	91	45	ages	age	NOUN
fsr-3719	91	46	[	[	PUNCT
fsr-3719	91	47	input	input	NOUN
fsr-3719	91	48	the	the	DET
fsr-3719	91	49	helr	helr	NOUN
fsr-3719	91	50	’s	’s	PART
fsr-3719	91	51	tlme	tlme	NOUN
fsr-3719	91	52	prelerence	prelerence	NOUN
fsr-3719	91	53	for	for	ADP
fsr-3719	91	54	money	money	NOUN
fsr-3719	91	55	term	term	NOUN
fsr-3719	91	56	life	life	NOUN
fsr-3719	91	57	insurance	insurance	NOUN
fsr-3719	91	58	compute	compute	NOUN
fsr-3719	91	59	and	and	CCONJ
fsr-3719	91	60	save	save	VERB
fsr-3719	91	61	the	the	DET
fsr-3719	91	62	net	net	ADJ
fsr-3719	91	63	present	present	ADJ
fsr-3719	91	64	value	value	NOUN
fsr-3719	91	65	of	of	ADP
fsr-3719	91	66	estate	estate	NOUN
fsr-3719	91	67	analysis	analysis	NOUN
fsr-3719	91	68	assets	asset	NOUN
fsr-3719	91	69	passing	pass	VERB
fsr-3719	91	70	to	to	ADP
fsr-3719	91	71	heirs	heirs	PROPN
fsr-3719	91	72	ior	ior	PROPN
fsr-3719	91	73	each	each	DET
fsr-3719	91	74	trtal	trtal	NOUN
fsr-3719	91	75	i	i	PRON
fsr-3719	91	76	output	output	VERB
fsr-3719	91	77	results	result	NOUN
fsr-3719	91	78	to	to	PART
fsr-3719	91	79	screen	screen	NOUN
fsr-3719	91	80	change	change	VERB
fsr-3719	91	81	the	the	DET
fsr-3719	91	82	estate	estate	NOUN
fsr-3719	91	83	plan	plan	NOUN
fsr-3719	91	84	from	from	ADP
fsr-3719	91	85	a	a	DET
fsr-3719	91	86	sfmple	sfmple	ADJ
fsr-3719	91	87	wtfl	wtfl	NOUN
fsr-3719	91	88	and	and	CCONJ
fsr-3719	91	89	etfts	etft	NOUN
fsr-3719	91	90	and	and	CCONJ
fsr-3719	91	91	term	term	NOUN
fsr-3719	91	92	lfle	lfle	ADV
fsr-3719	91	93	to	to	ADP
fsr-3719	91	94	an	an	DET
fsr-3719	91	95	exempt&n	exempt&n	PROPN
fsr-3719	91	96	trust	trust	NOUN
fsr-3719	91	97	wftl	wftl	NOUN
fsr-3719	91	98	and	and	CCONJ
fsr-3719	91	99	carts	cart	NOUN
fsr-3719	91	100	and	and	CCONJ
fsr-3719	91	101	term	term	NOUN
fsr-3719	91	102	lire	lira	NOUN
fsr-3719	91	103	mwrance	mwrance	PROPN
fsr-3719	91	104	exmpticsn	exmpticsn	PROPN
fsr-3719	91	105	trust	trust	NOUN
fsr-3719	91	106	for	for	ADP
fsr-3719	91	107	each	each	DET
fsr-3719	91	108	combination	combination	NOUN
fsr-3719	91	109	of	of	ADP
fsr-3719	91	110	death	death	NOUN
fsr-3719	91	111	ages	age	NOUN
fsr-3719	91	112	input	input	VERB
fsr-3719	91	113	the	the	DET
fsr-3719	91	114	heir	heir	NOUN
fsr-3719	91	115	’s	’s	PART
fsr-3719	91	116	ttme	ttme	NOUN
fsr-3719	91	117	preference	preference	NOUN
fsr-3719	91	118	for	for	ADP
fsr-3719	91	119	mone	mone	NOUN
fsr-3719	91	120	tern	tern	ADJ
fsr-3719	91	121	life	life	NOUN
fsr-3719	91	122	insurance	insurance	NOUN
fsr-3719	91	123	compute	compute	NOUN
fsr-3719	91	124	and	and	CCONJ
fsr-3719	91	125	save	save	VERB
fsr-3719	91	126	the	the	DET
fsr-3719	91	127	not	not	PART
fsr-3719	91	128	present	present	ADJ
fsr-3719	91	129	value	value	NOUN
fsr-3719	91	130	of	of	ADP
fsr-3719	91	131	estate	estate	NOUN
fsr-3719	91	132	analysis	analysis	NOUN
fsr-3719	91	133	assets	asset	NOUN
fsr-3719	91	134	passing	pass	VERB
fsr-3719	91	135	to	to	ADP
fsr-3719	91	136	heirs	heir	NOUN
fsr-3719	91	137	for	for	ADP
fsr-3719	91	138	each	each	DET
fsr-3719	91	139	trlal	trlal	NOUN
fsr-3719	91	140	1	1	NUM
fsr-3719	91	141	if	if	SCONJ
fsr-3719	91	142	ye5	ye5	ADV
fsr-3719	91	143	to	to	ADP
fsr-3719	91	144	any	any	PRON
fsr-3719	91	145	of	of	ADP
fsr-3719	91	146	the	the	DET
fsr-3719	91	147	above	above	ADJ
fsr-3719	91	148	questtons	questton	NOUN
fsr-3719	91	149	,	,	PUNCT
fsr-3719	91	150	go	go	VERB
fsr-3719	91	151	to	to	ADP
fsr-3719	91	152	a	a	DET
fsr-3719	91	153	if	if	SCONJ
fsr-3719	91	154	no	no	INTJ
fsr-3719	91	155	to	to	ADP
fsr-3719	91	156	all	all	PRON
fsr-3719	91	157	or	or	CCONJ
fsr-3719	91	158	the	the	DET
fsr-3719	91	159	above	above	ADJ
fsr-3719	91	160	questlons	questlon	NOUN
fsr-3719	91	161	,	,	PUNCT
fsr-3719	91	162	continue	continue	VERB
fsr-3719	91	163	or	or	CCONJ
fsr-3719	91	164	output	output	NOUN
fsr-3719	91	165	e	e	NOUN
fsr-3719	91	166	/	/	SYM
fsr-3719	91	167	v	v	NOUN
fsr-3719	91	168	analysis	analysis	NOUN
fsr-3719	91	169	to	to	ADP
fsr-3719	91	170	the	the	DET
fsr-3719	91	171	screen	screen	NOUN
fsr-3719	91	172	analyze	analyze	VERB
fsr-3719	91	173	the	the	DET
fsr-3719	91	174	results	result	NOUN
fsr-3719	91	175	of	of	ADP
fsr-3719	91	176	each	each	DET
fsr-3719	91	177	trial	trial	NOUN
fsr-3719	91	178	by	by	ADP
fsr-3719	91	179	comparing	compare	VERB
fsr-3719	91	180	‘	'	PUNCT
fsr-3719	91	181	f-----j	f-----j	NOUN
fsr-3719	91	182	the	the	DET
fsr-3719	91	183	net	net	ADJ
fsr-3719	91	184	present	present	ADJ
fsr-3719	91	185	value	value	NOUN
fsr-3719	91	186	or	or	CCONJ
fsr-3719	91	187	that	that	DET
fsr-3719	91	188	trial	trial	NOUN
fsr-3719	91	189	to	to	ADP
fsr-3719	91	190	the	the	DET
fsr-3719	91	191	net	net	ADJ
fsr-3719	91	192	present	present	ADJ
fsr-3719	91	193	value	value	NOUN
fsr-3719	91	194	of	of	ADP
fsr-3719	91	195	all	all	DET
fsr-3719	91	196	ather	ath	ADJ
fsr-3719	91	197	trials	trial	NOUN
fsr-3719	91	198	,	,	PUNCT
fsr-3719	91	199	holdmg	holdmg	VERB
fsr-3719	91	200	final	final	ADJ
fsr-3719	91	201	analysis	analysis	NOUN
fsr-3719	91	202	constant	constant	ADJ
fsr-3719	91	203	the	the	DET
fsr-3719	91	204	death	death	NOUN
fsr-3719	91	205	age	age	NOUN
fsr-3719	91	206	comblnatlons	comblnatlon	NOUN
fsr-3719	91	207	and	and	CCONJ
fsr-3719	91	208	the	the	DET
fsr-3719	91	209	randomized	randomized	ADJ
fsr-3719	91	210	devlatfons	devlatfon	NOUN
fsr-3719	91	211	for	for	ADP
fsr-3719	91	212	each	each	DET
fsr-3719	91	213	asset	asset	NOUN
fsr-3719	91	214	/	/	SYM
fsr-3719	91	215	debt	debt	NOUN
fsr-3719	91	216	f	f	PROPN
fsr-3719	91	217	mttput	mttput	PROPN
fsr-3719	91	218	net	net	ADJ
fsr-3719	91	219	present	present	ADJ
fsr-3719	91	220	value	value	NOUN
fsr-3719	91	221	enalysfs	enalysfs	ADV
fsr-3719	91	222	to	to	ADP
fsr-3719	91	223	the	the	DET
fsr-3719	91	224	screen	screen	NOUN
fsr-3719	91	225	[	[	PUNCT
fsr-3719	91	226	_	_	PRON
fsr-3719	91	227	assume	assume	VERB
fsr-3719	91	228	the	the	DET
fsr-3719	91	229	following	follow	VERB
fsr-3719	91	230	estate	estate	NOUN
fsr-3719	91	231	:	:	PUNCT
fsr-3719	91	232	husband	husband	NOUN
fsr-3719	91	233	-	-	PUNCT
fsr-3719	91	234	separate	separate	ADJ
fsr-3719	91	235	assets-$250,000	assets-$250,000	PROPN
fsr-3719	91	236	,	,	PUNCT
fsr-3719	91	237	with	with	ADP
fsr-3719	91	238	a	a	DET
fsr-3719	91	239	taxable	taxable	ADJ
fsr-3719	91	240	10	10	NUM
fsr-3719	91	241	%	%	NOUN
fsr-3719	91	242	expected	expect	VERB
fsr-3719	91	243	rate	rate	NOUN
fsr-3719	91	244	of	of	ADP
fsr-3719	91	245	return	return	NOUN
fsr-3719	91	246	and	and	CCONJ
fsr-3719	91	247	a	a	DET
fsr-3719	91	248	standard	standard	ADJ
fsr-3719	91	249	deviation	deviation	NOUN
fsr-3719	91	250	af	af	PROPN
fsr-3719	91	251	5	5	NUM
fsr-3719	91	252	%	%	NOUN
fsr-3719	91	253	;	;	PUNCT
fsr-3719	91	254	wife	wife	NOUN
fsr-3719	91	255	-	-	PUNCT
fsr-3719	91	256	separate	separate	ADJ
fsr-3719	91	257	assets-$250,000	assets-$250,000	PROPN
fsr-3719	91	258	,	,	PUNCT
fsr-3719	91	259	with	with	ADP
fsr-3719	91	260	a	a	DET
fsr-3719	91	261	taxable	taxable	ADJ
fsr-3719	91	262	7	7	NUM
fsr-3719	91	263	%	%	NOUN
fsr-3719	91	264	expected	expect	VERB
fsr-3719	91	265	rate	rate	NOUN
fsr-3719	91	266	of	of	ADP
fsr-3719	91	267	return	return	NOUN
fsr-3719	91	268	and	and	CCONJ
fsr-3719	91	269	a	a	DET
fsr-3719	91	270	standard	standard	ADJ
fsr-3719	91	271	deviation	deviation	NOUN
fsr-3719	91	272	of	of	ADP
fsr-3719	91	273	3	3	NUM
fsr-3719	91	274	%	%	NOUN
fsr-3719	91	275	;	;	PUNCT
fsr-3719	91	276	and	and	CCONJ
fsr-3719	91	277	joint	joint	ADJ
fsr-3719	91	278	assets	asset	NOUN
fsr-3719	91	279	(	(	PUNCT
fsr-3719	91	280	a	a	DET
fsr-3719	91	281	house	house	NOUN
fsr-3719	91	282	)	)	PUNCT
fsr-3719	91	283	of	of	ADP
fsr-3719	91	284	$	$	SYM
fsr-3719	91	285	250,000	250,000	NUM
fsr-3719	91	286	,	,	PUNCT
fsr-3719	91	287	with	with	ADP
fsr-3719	91	288	anon	anon	ADJ
fsr-3719	91	289	-	-	ADJ
fsr-3719	91	290	taxable	taxable	ADJ
fsr-3719	91	291	expected	expect	VERB
fsr-3719	91	292	rate	rate	NOUN
fsr-3719	91	293	of	of	ADP
fsr-3719	91	294	return	return	NOUN
fsr-3719	91	295	of	of	ADP
fsr-3719	91	296	6	6	NUM
fsr-3719	91	297	%	%	NOUN
fsr-3719	91	298	and	and	CCONJ
fsr-3719	91	299	a	a	DET
fsr-3719	91	300	standard	standard	ADJ
fsr-3719	91	301	deviation	deviation	NOUN
fsr-3719	91	302	of	of	ADP
fsr-3719	91	303	2	2	NUM
fsr-3719	91	304	%	%	NOUN
fsr-3719	91	305	.	.	PUNCT
fsr-3719	92	1	assume	assume	VERB
fsr-3719	92	2	that	that	SCONJ
fsr-3719	92	3	both	both	PRON
fsr-3719	92	4	husband	husband	NOUN
fsr-3719	92	5	and	and	CCONJ
fsr-3719	92	6	wife	wife	NOUN
fsr-3719	92	7	are	be	AUX
fsr-3719	92	8	45	45	NUM
fsr-3719	92	9	years	year	NOUN
fsr-3719	92	10	of	of	ADP
fsr-3719	92	11	age	age	NOUN
fsr-3719	92	12	.	.	PUNCT
fsr-3719	93	1	assume	assume	VERB
fsr-3719	93	2	a	a	DET
fsr-3719	93	3	100	100	NUM
fsr-3719	93	4	trial	trial	NOUN
fsr-3719	93	5	simulation	simulation	NOUN
fsr-3719	93	6	.	.	PUNCT
fsr-3719	94	1	after	after	SCONJ
fsr-3719	94	2	these	these	DET
fsr-3719	94	3	eight	eight	NUM
fsr-3719	94	4	plans	plan	NOUN
fsr-3719	94	5	have	have	AUX
fsr-3719	94	6	been	be	AUX
fsr-3719	94	7	evaluated	evaluate	VERB
fsr-3719	94	8	,	,	PUNCT
fsr-3719	94	9	the	the	DET
fsr-3719	94	10	estate	estate	NOUN
fsr-3719	94	11	assets	asset	NOUN
fsr-3719	94	12	are	be	AUX
fsr-3719	94	13	reallocated	reallocate	VERB
fsr-3719	94	14	,	,	PUNCT
fsr-3719	94	15	holding	hold	VERB
fsr-3719	94	16	consumption	consumption	NOUN
fsr-3719	94	17	constant	constant	ADJ
fsr-3719	94	18	.	.	PUNCT
fsr-3719	95	1	tax	tax	NOUN
fsr-3719	95	2	shelter	shelter	NOUN
fsr-3719	95	3	use	use	NOUN
fsr-3719	95	4	,	,	PUNCT
fsr-3719	95	5	to	to	PART
fsr-3719	95	6	reduce	reduce	VERB
fsr-3719	95	7	current	current	ADJ
fsr-3719	95	8	income	income	NOUN
fsr-3719	95	9	taxes	taxis	NOUN
fsr-3719	95	10	and	and	CCONJ
fsr-3719	95	11	emient	emient	NOUN
fsr-3719	95	12	frontiers	frontier	NOUN
fsr-3719	95	13	in	in	ADP
fsr-3719	95	14	estate	estate	NOUN
fsr-3719	95	15	planning	planning	NOUN
fsr-3719	95	16	9	9	NUM
fsr-3719	95	17	to	to	PART
fsr-3719	95	18	compound	compound	VERB
fsr-3719	95	19	assets	asset	NOUN
fsr-3719	95	20	tax	tax	NOUN
fsr-3719	95	21	deferred	defer	VERB
fsr-3719	95	22	,	,	PUNCT
fsr-3719	95	23	is	be	AUX
fsr-3719	95	24	considered	consider	VERB
fsr-3719	95	25	as	as	ADP
fsr-3719	95	26	an	an	DET
fsr-3719	95	27	asset	asset	NOUN
fsr-3719	95	28	reallocation	reallocation	NOUN
fsr-3719	95	29	.	.	PUNCT
fsr-3719	96	1	that	that	PRON
fsr-3719	96	2	is	be	AUX
fsr-3719	96	3	,	,	PUNCT
fsr-3719	96	4	when	when	SCONJ
fsr-3719	96	5	money	money	NOUN
fsr-3719	96	6	is	be	AUX
fsr-3719	96	7	routed	route	VERB
fsr-3719	96	8	into	into	ADP
fsr-3719	96	9	a	a	DET
fsr-3719	96	10	tax	tax	NOUN
fsr-3719	96	11	shelter	shelter	NOUN
fsr-3719	97	1	[	[	X
fsr-3719	97	2	like	like	ADP
fsr-3719	97	3	a	a	DET
fsr-3719	97	4	tsa	tsa	NOUN
fsr-3719	97	5	,	,	PUNCT
fsr-3719	97	6	a	a	DET
fsr-3719	97	7	401(k	401(k	NOUN
fsr-3719	97	8	)	)	PUNCT
fsr-3719	97	9	,	,	PUNCT
fsr-3719	97	10	or	or	CCONJ
fsr-3719	97	11	an	an	DET
fsr-3719	97	12	ira	ira	PROPN
fsr-3719	97	13	]	]	PUNCT
fsr-3719	97	14	,	,	PUNCT
fsr-3719	97	15	the	the	DET
fsr-3719	97	16	source	source	NOUN
fsr-3719	97	17	of	of	ADP
fsr-3719	97	18	that	that	DET
fsr-3719	97	19	money	money	NOUN
fsr-3719	97	20	is	be	AUX
fsr-3719	97	21	an	an	DET
fsr-3719	97	22	existing	exist	VERB
fsr-3719	97	23	asset	asset	NOUN
fsr-3719	97	24	.	.	PUNCT
fsr-3719	98	1	consumption	consumption	NOUN
fsr-3719	98	2	is	be	AUX
fsr-3719	98	3	held	hold	VERB
fsr-3719	98	4	constant	constant	ADJ
fsr-3719	98	5	by	by	ADP
fsr-3719	98	6	reducing	reduce	VERB
fsr-3719	98	7	an	an	DET
fsr-3719	98	8	existing	exist	VERB
fsr-3719	98	9	asset	asset	NOUN
fsr-3719	98	10	and	and	CCONJ
fsr-3719	98	11	putting	put	VERB
fsr-3719	98	12	that	that	DET
fsr-3719	98	13	money	money	NOUN
fsr-3719	98	14	into	into	ADP
fsr-3719	98	15	a	a	DET
fsr-3719	98	16	tax	tax	NOUN
fsr-3719	98	17	shelter	shelter	NOUN
fsr-3719	98	18	.	.	PUNCT
fsr-3719	99	1	the	the	DET
fsr-3719	99	2	reduction	reduction	NOUN
fsr-3719	99	3	amount	amount	NOUN
fsr-3719	99	4	is	be	AUX
fsr-3719	99	5	adjusted	adjust	VERB
fsr-3719	99	6	for	for	ADP
fsr-3719	99	7	taxes	taxis	NOUN
fsr-3719	99	8	;	;	PUNCT
fsr-3719	99	9	that	that	PRON
fsr-3719	99	10	is	is	ADV
fsr-3719	99	11	,	,	PUNCT
fsr-3719	99	12	if	if	SCONJ
fsr-3719	99	13	$	$	SYM
fsr-3719	99	14	2000	2000	NUM
fsr-3719	99	15	is	be	AUX
fsr-3719	99	16	invested	invest	VERB
fsr-3719	99	17	in	in	ADP
fsr-3719	99	18	an	an	DET
fsr-3719	99	19	ira	ira	PROPN
fsr-3719	99	20	account	account	NOUN
fsr-3719	99	21	,	,	PUNCT
fsr-3719	99	22	then	then	ADV
fsr-3719	99	23	$	$	SYM
fsr-3719	99	24	1440	1440	NUM
fsr-3719	99	25	is	be	AUX
fsr-3719	99	26	removed	remove	VERB
fsr-3719	99	27	from	from	ADP
fsr-3719	99	28	an	an	DET
fsr-3719	99	29	asset	asset	NOUN
fsr-3719	99	30	account	account	NOUN
fsr-3719	99	31	.	.	PUNCT
fsr-3719	100	1	if	if	SCONJ
fsr-3719	100	2	$	$	SYM
fsr-3719	100	3	8000	8000	NUM
fsr-3719	100	4	is	be	AUX
fsr-3719	100	5	invested	invest	VERB
fsr-3719	100	6	in	in	ADP
fsr-3719	100	7	a	a	DET
fsr-3719	100	8	tsa	tsa	NOUN
fsr-3719	100	9	account	account	NOUN
fsr-3719	100	10	,	,	PUNCT
fsr-3719	100	11	then	then	ADV
fsr-3719	100	12	$	$	SYM
fsr-3719	100	13	5760	5760	NUM
fsr-3719	100	14	is	be	AUX
fsr-3719	100	15	removed	remove	VERB
fsr-3719	100	16	from	from	ADP
fsr-3719	100	17	an	an	DET
fsr-3719	100	18	asset	asset	NOUN
fsr-3719	100	19	account	account	NOUN
fsr-3719	100	20	.	.	PUNCT
fsr-3719	101	1	the	the	DET
fsr-3719	101	2	use	use	NOUN
fsr-3719	101	3	of	of	ADP
fsr-3719	101	4	debt	debt	NOUN
fsr-3719	101	5	,	,	PUNCT
fsr-3719	101	6	also	also	ADV
fsr-3719	101	7	holding	hold	VERB
fsr-3719	101	8	consumption	consumption	NOUN
fsr-3719	101	9	constant	constant	ADJ
fsr-3719	101	10	,	,	PUNCT
fsr-3719	101	11	has	have	AUX
fsr-3719	101	12	been	be	AUX
fsr-3719	101	13	previously	previously	ADV
fsr-3719	101	14	explained	explain	VERB
fsr-3719	101	15	.	.	PUNCT
fsr-3719	102	1	the	the	DET
fsr-3719	102	2	next	next	ADJ
fsr-3719	102	3	eight	eight	NUM
fsr-3719	102	4	estate	estate	NOUN
fsr-3719	102	5	plans	plan	NOUN
fsr-3719	102	6	,	,	PUNCT
fsr-3719	102	7	referred	refer	VERB
fsr-3719	102	8	to	to	ADP
fsr-3719	102	9	as	as	ADP
fsr-3719	102	10	i	i	PRON
fsr-3719	102	11	through	through	ADP
fsr-3719	102	12	p	p	NOUN
fsr-3719	102	13	in	in	ADP
fsr-3719	102	14	tables	table	NOUN
fsr-3719	102	15	1	1	NUM
fsr-3719	102	16	through	through	ADP
fsr-3719	102	17	8	8	NUM
fsr-3719	102	18	and	and	CCONJ
fsr-3719	102	19	by	by	ADP
fsr-3719	102	20	their	their	PRON
fsr-3719	102	21	names	name	NOUN
fsr-3719	102	22	and/or	and/or	CCONJ
fsr-3719	102	23	letters	letter	NOUN
fsr-3719	102	24	in	in	ADP
fsr-3719	102	25	the	the	DET
fsr-3719	102	26	text	text	NOUN
fsr-3719	102	27	of	of	ADP
fsr-3719	102	28	the	the	DET
fsr-3719	102	29	paper	paper	NOUN
fsr-3719	102	30	,	,	PUNCT
fsr-3719	102	31	are	be	AUX
fsr-3719	102	32	:	:	PUNCT
fsr-3719	102	33	i.	i.	PROPN
fsr-3719	102	34	j.	j.	PROPN
fsr-3719	102	35	k.	k.	PROPN
fsr-3719	102	36	l.	l.	PROPN
fsr-3719	102	37	m.	m.	PROPN
fsr-3719	102	38	n.	n.	PROPN
fsr-3719	102	39	0	0	PROPN
fsr-3719	102	40	.	.	PUNCT
fsr-3719	103	1	p.	p.	NOUN
fsr-3719	103	2	simple	simple	ADJ
fsr-3719	103	3	will	will	NOUN
fsr-3719	103	4	,	,	PUNCT
fsr-3719	103	5	ira	ira	PROPN
fsr-3719	103	6	,	,	PUNCT
fsr-3719	103	7	and	and	CCONJ
fsr-3719	103	8	mortgage	mortgage	NOUN
fsr-3719	103	9	;	;	PUNCT
fsr-3719	103	10	exemption	exemption	NOUN
fsr-3719	103	11	trust	trust	NOUN
fsr-3719	103	12	will	will	AUX
fsr-3719	103	13	,	,	PUNCT
fsr-3719	103	14	ira	ira	PROPN
fsr-3719	103	15	,	,	PUNCT
fsr-3719	103	16	and	and	CCONJ
fsr-3719	103	17	mortgage	mortgage	NOUN
fsr-3719	103	18	;	;	PUNCT
fsr-3719	103	19	simple	simple	ADJ
fsr-3719	103	20	will	will	NOUN
fsr-3719	103	21	,	,	PUNCT
fsr-3719	103	22	ira	ira	PROPN
fsr-3719	103	23	,	,	PUNCT
fsr-3719	103	24	mortgage	mortgage	NOUN
fsr-3719	103	25	,	,	PUNCT
fsr-3719	103	26	and	and	CCONJ
fsr-3719	103	27	gifts	gift	NOUN
fsr-3719	103	28	;	;	PUNCT
fsr-3719	103	29	exemption	exemption	NOUN
fsr-3719	103	30	trust	trust	NOUN
fsr-3719	103	31	will	will	AUX
fsr-3719	103	32	,	,	PUNCT
fsr-3719	103	33	ira	ira	PROPN
fsr-3719	103	34	,	,	PUNCT
fsr-3719	103	35	mortgage	mortgage	NOUN
fsr-3719	103	36	,	,	PUNCT
fsr-3719	103	37	and	and	CCONJ
fsr-3719	103	38	gifts	gift	NOUN
fsr-3719	103	39	;	;	PUNCT
fsr-3719	103	40	simple	simple	ADJ
fsr-3719	103	41	will	will	NOUN
fsr-3719	103	42	,	,	PUNCT
fsr-3719	103	43	ira	ira	PROPN
fsr-3719	103	44	,	,	PUNCT
fsr-3719	103	45	mortgage	mortgage	NOUN
fsr-3719	103	46	,	,	PUNCT
fsr-3719	103	47	gifts	gift	NOUN
fsr-3719	103	48	,	,	PUNCT
fsr-3719	103	49	and	and	CCONJ
fsr-3719	103	50	whole	whole	ADJ
fsr-3719	103	51	life	life	NOUN
fsr-3719	103	52	;	;	PUNCT
fsr-3719	103	53	exemption	exemption	NOUN
fsr-3719	103	54	trust	trust	NOUN
fsr-3719	103	55	will	will	AUX
fsr-3719	103	56	,	,	PUNCT
fsr-3719	103	57	ira	ira	PROPN
fsr-3719	103	58	,	,	PUNCT
fsr-3719	103	59	mortgage	mortgage	NOUN
fsr-3719	103	60	,	,	PUNCT
fsr-3719	103	61	gifts	gift	NOUN
fsr-3719	103	62	,	,	PUNCT
fsr-3719	103	63	and	and	CCONJ
fsr-3719	103	64	whole	whole	ADJ
fsr-3719	103	65	life	life	NOUN
fsr-3719	103	66	;	;	PUNCT
fsr-3719	103	67	simple	simple	ADJ
fsr-3719	103	68	will	will	NOUN
fsr-3719	103	69	,	,	PUNCT
fsr-3719	103	70	ira	ira	PROPN
fsr-3719	103	71	,	,	PUNCT
fsr-3719	103	72	mortgage	mortgage	NOUN
fsr-3719	103	73	,	,	PUNCT
fsr-3719	103	74	gifts	gift	NOUN
fsr-3719	103	75	,	,	PUNCT
fsr-3719	103	76	and	and	CCONJ
fsr-3719	103	77	term	term	NOUN
fsr-3719	103	78	life	life	NOUN
fsr-3719	103	79	;	;	PUNCT
fsr-3719	103	80	and	and	CCONJ
fsr-3719	103	81	exemption	exemption	NOUN
fsr-3719	103	82	trust	trust	NOUN
fsr-3719	103	83	will	will	AUX
fsr-3719	103	84	,	,	PUNCT
fsr-3719	103	85	ira	ira	PROPN
fsr-3719	103	86	,	,	PUNCT
fsr-3719	103	87	mortgage	mortgage	NOUN
fsr-3719	103	88	,	,	PUNCT
fsr-3719	103	89	gifts	gift	NOUN
fsr-3719	103	90	,	,	PUNCT
fsr-3719	103	91	and	and	CCONJ
fsr-3719	103	92	term	term	NOUN
fsr-3719	103	93	life	life	NOUN
fsr-3719	103	94	.	.	PUNCT
fsr-3719	104	1	for	for	ADP
fsr-3719	104	2	the	the	DET
fsr-3719	104	3	age	age	NOUN
fsr-3719	104	4	4.5	4.5	NUM
fsr-3719	104	5	couple	couple	NOUN
fsr-3719	104	6	,	,	PUNCT
fsr-3719	104	7	the	the	DET
fsr-3719	104	8	results	result	NOUN
fsr-3719	104	9	of	of	ADP
fsr-3719	104	10	the	the	DET
fsr-3719	104	11	simulation	simulation	NOUN
fsr-3719	104	12	(	(	PUNCT
fsr-3719	104	13	a	a	DET
fsr-3719	104	14	total	total	NOUN
fsr-3719	104	15	of	of	ADP
fsr-3719	104	16	1600	1600	NUM
fsr-3719	104	17	separate	separate	ADJ
fsr-3719	104	18	estate	estate	NOUN
fsr-3719	104	19	outcomes	outcome	NOUN
fsr-3719	104	20	)	)	PUNCT
fsr-3719	104	21	are	be	AUX
fsr-3719	104	22	summarized	summarize	VERB
fsr-3719	104	23	in	in	ADP
fsr-3719	104	24	tables	table	NOUN
fsr-3719	104	25	1	1	NUM
fsr-3719	104	26	through	through	ADP
fsr-3719	104	27	4	4	NUM
fsr-3719	104	28	.	.	PUNCT
fsr-3719	104	29	table	table	NOUN
fsr-3719	104	30	1	1	NUM
fsr-3719	104	31	,	,	PUNCT
fsr-3719	104	32	labelled	label	VERB
fsr-3719	104	33	“	"	PUNCT
fsr-3719	104	34	com	com	NOUN
fsr-3719	104	35	parative	parative	ADJ
fsr-3719	104	36	analysis	analysis	NOUN
fsr-3719	104	37	-	-	PUNCT
fsr-3719	104	38	male	male	ADJ
fsr-3719	104	39	and	and	CCONJ
fsr-3719	104	40	female	female	NOUN
fsr-3719	104	41	,	,	PUNCT
fsr-3719	104	42	both	both	DET
fsr-3719	104	43	age	age	NOUN
fsr-3719	104	44	45various	45various	ADJ
fsr-3719	104	45	estate	estate	NOUN
fsr-3719	104	46	plans	plan	NOUN
fsr-3719	104	47	,	,	PUNCT
fsr-3719	104	48	”	"	PUNCT
fsr-3719	104	49	has	have	VERB
fsr-3719	104	50	an	an	DET
fsr-3719	104	51	alphabetic	alphabetic	ADJ
fsr-3719	104	52	code	code	NOUN
fsr-3719	104	53	at	at	ADP
fsr-3719	104	54	the	the	DET
fsr-3719	104	55	bottom	bottom	NOUN
fsr-3719	104	56	which	which	PRON
fsr-3719	104	57	refers	refer	VERB
fsr-3719	104	58	to	to	ADP
fsr-3719	104	59	the	the	DET
fsr-3719	104	60	different	different	ADJ
fsr-3719	104	61	types	type	NOUN
fsr-3719	104	62	of	of	ADP
fsr-3719	104	63	estate	estate	NOUN
fsr-3719	104	64	plans	plan	NOUN
fsr-3719	104	65	.	.	PUNCT
fsr-3719	105	1	in	in	ADP
fsr-3719	105	2	order	order	NOUN
fsr-3719	105	3	to	to	PART
fsr-3719	105	4	read	read	VERB
fsr-3719	105	5	the	the	DET
fsr-3719	105	6	data	datum	NOUN
fsr-3719	105	7	shown	show	VERB
fsr-3719	105	8	in	in	ADP
fsr-3719	105	9	the	the	DET
fsr-3719	105	10	16x16	16x16	NUM
fsr-3719	105	11	matrix	matrix	NOUN
fsr-3719	105	12	,	,	PUNCT
fsr-3719	105	13	note	note	VERB
fsr-3719	105	14	first	first	ADV
fsr-3719	105	15	a	a	DET
fsr-3719	105	16	diagonal	diagonal	NOUN
fsr-3719	105	17	of	of	ADP
fsr-3719	105	18	bold	bold	ADJ
fsr-3719	105	19	zeros	zero	NOUN
fsr-3719	105	20	(	(	PUNCT
fsr-3719	105	21	0	0	NUM
fsr-3719	105	22	)	)	PUNCT
fsr-3719	105	23	,	,	PUNCT
fsr-3719	105	24	sloping	slope	VERB
fsr-3719	105	25	downward	downward	ADV
fsr-3719	105	26	to	to	ADP
fsr-3719	105	27	the	the	DET
fsr-3719	105	28	right	right	NOUN
fsr-3719	105	29	.	.	PUNCT
fsr-3719	106	1	when	when	SCONJ
fsr-3719	106	2	reading	read	VERB
fsr-3719	106	3	across	across	ADP
fsr-3719	106	4	the	the	DET
fsr-3719	106	5	top	top	NOUN
fsr-3719	106	6	of	of	ADP
fsr-3719	106	7	the	the	DET
fsr-3719	106	8	table	table	NOUN
fsr-3719	106	9	,	,	PUNCT
fsr-3719	106	10	from	from	ADP
fsr-3719	106	11	left	leave	VERB
fsr-3719	106	12	to	to	ADP
fsr-3719	106	13	right	right	NOUN
fsr-3719	106	14	,	,	PUNCT
fsr-3719	106	15	the	the	DET
fsr-3719	106	16	numbers	number	NOUN
fsr-3719	106	17	lying	lie	VERB
fsr-3719	106	18	above	above	ADP
fsr-3719	106	19	that	that	DET
fsr-3719	106	20	zero	zero	NUM
fsr-3719	106	21	diagonal	diagonal	NOUN
fsr-3719	106	22	represent	represent	VERB
fsr-3719	106	23	the	the	DET
fsr-3719	106	24	number	number	NOUN
fsr-3719	106	25	of	of	ADP
fsr-3719	106	26	times	time	NOUN
fsr-3719	106	27	a	a	DET
fsr-3719	106	28	particular	particular	ADJ
fsr-3719	106	29	estate	estate	NOUN
fsr-3719	106	30	plan	plan	NOUN
fsr-3719	106	31	had	have	VERB
fsr-3719	106	32	a	a	DET
fsr-3719	106	33	higher	high	ADJ
fsr-3719	106	34	net	net	ADJ
fsr-3719	106	35	present	present	ADJ
fsr-3719	106	36	value	value	NOUN
fsr-3719	106	37	to	to	ADP
fsr-3719	106	38	the	the	DET
fsr-3719	106	39	heir(s	heir(s	NOUN
fsr-3719	106	40	)	)	PUNCT
fsr-3719	107	1	[	[	X
fsr-3719	107	2	npvh	npvh	X
fsr-3719	107	3	]	]	PUNCT
fsr-3719	107	4	than	than	ADP
fsr-3719	107	5	the	the	DET
fsr-3719	107	6	estate	estate	NOUN
fsr-3719	107	7	plan	plan	NOUN
fsr-3719	107	8	shown	show	VERB
fsr-3719	107	9	on	on	ADP
fsr-3719	107	10	the	the	DET
fsr-3719	107	11	left	left	ADJ
fsr-3719	107	12	horizontal	horizontal	ADJ
fsr-3719	107	13	axis	axis	NOUN
fsr-3719	107	14	;	;	PUNCT
fsr-3719	107	15	when	when	SCONJ
fsr-3719	107	16	reading	read	VERB
fsr-3719	107	17	from	from	ADP
fsr-3719	107	18	top	top	NOUN
fsr-3719	107	19	to	to	ADP
fsr-3719	107	20	bottom	bottom	NOUN
fsr-3719	107	21	,	,	PUNCT
fsr-3719	107	22	the	the	DET
fsr-3719	107	23	numbers	number	NOUN
fsr-3719	107	24	lying	lie	VERB
fsr-3719	107	25	below	below	ADP
fsr-3719	107	26	that	that	DET
fsr-3719	107	27	zero	zero	NUM
fsr-3719	107	28	diagonal	diagonal	NOUN
fsr-3719	107	29	represent	represent	VERB
fsr-3719	107	30	the	the	DET
fsr-3719	107	31	number	number	NOUN
fsr-3719	107	32	of	of	ADP
fsr-3719	107	33	times	time	NOUN
fsr-3719	107	34	that	that	SCONJ
fsr-3719	107	35	the	the	DET
fsr-3719	107	36	estate	estate	NOUN
fsr-3719	107	37	plan	plan	NOUN
fsr-3719	107	38	shown	show	VERB
fsr-3719	107	39	on	on	ADP
fsr-3719	107	40	the	the	DET
fsr-3719	107	41	left	left	ADJ
fsr-3719	107	42	vertical	vertical	ADJ
fsr-3719	107	43	axis	axis	NOUN
fsr-3719	107	44	had	have	VERB
fsr-3719	107	45	a	a	DET
fsr-3719	107	46	lower	low	ADJ
fsr-3719	107	47	npvh	npvh	NOUN
fsr-3719	107	48	than	than	ADP
fsr-3719	107	49	the	the	DET
fsr-3719	107	50	estate	estate	NOUN
fsr-3719	107	51	plan	plan	NOUN
fsr-3719	107	52	shown	show	VERB
fsr-3719	107	53	on	on	ADP
fsr-3719	107	54	the	the	DET
fsr-3719	107	55	top	top	ADJ
fsr-3719	107	56	horizontal	horizontal	ADJ
fsr-3719	107	57	axis	axis	NOUN
fsr-3719	107	58	.	.	PUNCT
fsr-3719	108	1	for	for	ADP
fsr-3719	108	2	example	example	NOUN
fsr-3719	108	3	,	,	PUNCT
fsr-3719	108	4	go	go	VERB
fsr-3719	108	5	across	across	ADP
fsr-3719	108	6	the	the	DET
fsr-3719	108	7	top	top	ADJ
fsr-3719	108	8	line	line	NOUN
fsr-3719	108	9	to	to	PART
fsr-3719	108	10	estate	estate	NOUN
fsr-3719	108	11	plan	plan	NOUN
fsr-3719	108	12	c	c	NOUN
fsr-3719	108	13	(	(	PUNCT
fsr-3719	108	14	simple	simple	ADJ
fsr-3719	108	15	will	will	NOUN
fsr-3719	108	16	and	and	CCONJ
fsr-3719	108	17	gifts	gift	NOUN
fsr-3719	108	18	)	)	PUNCT
fsr-3719	108	19	,	,	PUNCT
fsr-3719	108	20	drop	drop	VERB
fsr-3719	108	21	down	down	ADP
fsr-3719	108	22	to	to	ADP
fsr-3719	108	23	the	the	DET
fsr-3719	108	24	number	number	NOUN
fsr-3719	108	25	87	87	NUM
fsr-3719	108	26	,	,	PUNCT
fsr-3719	108	27	and	and	CCONJ
fsr-3719	108	28	go	go	VERB
fsr-3719	108	29	left	leave	VERB
fsr-3719	108	30	on	on	ADP
fsr-3719	108	31	the	the	DET
fsr-3719	108	32	horizontal	horizontal	ADJ
fsr-3719	108	33	axis	axis	NOUN
fsr-3719	108	34	to	to	PART
fsr-3719	108	35	estate	estate	NOUN
fsr-3719	108	36	plan	plan	NOUN
fsr-3719	108	37	b	b	PROPN
fsr-3719	108	38	(	(	PUNCT
fsr-3719	108	39	exemption	exemption	NOUN
fsr-3719	108	40	trust	trust	NOUN
fsr-3719	108	41	will	will	AUX
fsr-3719	108	42	>	>	PUNCT
fsr-3719	108	43	.	.	PUNCT
fsr-3719	109	1	relative	relative	ADJ
fsr-3719	109	2	to	to	ADP
fsr-3719	109	3	the	the	DET
fsr-3719	109	4	exemp	exemp	NOUN
fsr-3719	109	5	tion	tion	NOUN
fsr-3719	109	6	trust	trust	NOUN
fsr-3719	109	7	will	will	AUX
fsr-3719	109	8	estate	estate	VERB
fsr-3719	109	9	plan	plan	NOUN
fsr-3719	109	10	,	,	PUNCT
fsr-3719	109	11	the	the	DET
fsr-3719	109	12	simple	simple	ADJ
fsr-3719	109	13	will	will	NOUN
fsr-3719	109	14	and	and	CCONJ
fsr-3719	109	15	gifts	gift	NOUN
fsr-3719	109	16	estate	estate	NOUN
fsr-3719	109	17	plan	plan	NOUN
fsr-3719	109	18	resulted	result	VERB
fsr-3719	109	19	in	in	ADP
fsr-3719	109	20	a	a	DET
fsr-3719	109	21	higher	high	ADJ
fsr-3719	109	22	npvh	npvh	NOUN
fsr-3719	109	23	in	in	ADP
fsr-3719	109	24	87	87	NUM
fsr-3719	109	25	of	of	ADP
fsr-3719	109	26	the	the	DET
fsr-3719	109	27	100	100	NUM
fsr-3719	109	28	trials	trial	NOUN
fsr-3719	109	29	.	.	PUNCT
fsr-3719	110	1	reading	read	VERB
fsr-3719	110	2	in	in	ADP
fsr-3719	110	3	the	the	DET
fsr-3719	110	4	other	other	ADJ
fsr-3719	110	5	direction	direction	NOUN
fsr-3719	110	6	,	,	PUNCT
fsr-3719	110	7	go	go	VERB
fsr-3719	110	8	down	down	ADP
fsr-3719	110	9	the	the	DET
fsr-3719	110	10	left	left	ADJ
fsr-3719	110	11	edge	edge	NOUN
fsr-3719	110	12	to	to	ADP
fsr-3719	110	13	estate	estate	NOUN
fsr-3719	110	14	plan	plan	NOUN
fsr-3719	110	15	c	c	NOUN
fsr-3719	110	16	,	,	PUNCT
fsr-3719	110	17	go	go	VERB
fsr-3719	110	18	right	right	ADV
fsr-3719	110	19	to	to	ADP
fsr-3719	110	20	the	the	DET
fsr-3719	110	21	number	number	NOUN
fsr-3719	110	22	13	13	NUM
fsr-3719	110	23	,	,	PUNCT
fsr-3719	110	24	and	and	CCONJ
fsr-3719	110	25	go	go	VERB
fsr-3719	110	26	up	up	ADP
fsr-3719	110	27	to	to	ADP
fsr-3719	110	28	estate	estate	NOUN
fsr-3719	110	29	plan	plan	NOUN
fsr-3719	110	30	b.	b.	PROPN
fsr-3719	110	31	relative	relative	ADJ
fsr-3719	110	32	to	to	ADP
fsr-3719	110	33	the	the	DET
fsr-3719	110	34	exemption	exemption	NOUN
fsr-3719	110	35	will	will	AUX
fsr-3719	110	36	trust	trust	VERB
fsr-3719	110	37	estate	estate	NOUN
fsr-3719	110	38	plan	plan	NOUN
fsr-3719	110	39	,	,	PUNCT
fsr-3719	110	40	the	the	DET
fsr-3719	110	41	simple	simple	ADJ
fsr-3719	110	42	will	will	NOUN
fsr-3719	110	43	and	and	CCONJ
fsr-3719	110	44	gifts	gift	NOUN
fsr-3719	110	45	estate	estate	NOUN
fsr-3719	110	46	plan	plan	NOUN
fsr-3719	110	47	resulted	result	VERB
fsr-3719	110	48	in	in	ADP
fsr-3719	110	49	a	a	DET
fsr-3719	110	50	lower	low	ADJ
fsr-3719	110	51	npvh	npvh	NOUN
fsr-3719	110	52	in	in	ADP
fsr-3719	110	53	13	13	NUM
fsr-3719	110	54	of	of	ADP
fsr-3719	110	55	the	the	DET
fsr-3719	110	56	100	100	NUM
fsr-3719	110	57	trials	trial	NOUN
fsr-3719	110	58	.	.	PUNCT
fsr-3719	111	1	the	the	DET
fsr-3719	111	2	next	next	ADJ
fsr-3719	111	3	three	three	NUM
fsr-3719	111	4	tables	table	NOUN
fsr-3719	111	5	,	,	PUNCT
fsr-3719	111	6	labelled	label	VERB
fsr-3719	111	7	“	"	PUNCT
fsr-3719	111	8	e	e	NOUN
fsr-3719	111	9	-	-	NOUN
fsr-3719	111	10	v	v	ADJ
fsr-3719	111	11	analysis	analysis	NOUN
fsr-3719	111	12	.	.	PUNCT
fsr-3719	111	13	.	.	PUNCT
fsr-3719	111	14	.	.	PUNCT
fsr-3719	111	15	?	?	PUNCT
fsr-3719	112	1	%	%	INTJ
fsr-3719	112	2	,	,	PUNCT
fsr-3719	112	3	”	"	PUNCT
fsr-3719	112	4	where	where	SCONJ
fsr-3719	112	5	?	?	PUNCT
fsr-3719	112	6	is	be	AUX
fsr-3719	112	7	equal	equal	ADJ
fsr-3719	112	8	to	to	ADP
fsr-3719	112	9	4,5	4,5	NUM
fsr-3719	112	10	,	,	PUNCT
fsr-3719	112	11	or	or	CCONJ
fsr-3719	112	12	6	6	NUM
fsr-3719	112	13	,	,	PUNCT
fsr-3719	112	14	summarize	summarize	VERB
fsr-3719	112	15	the	the	DET
fsr-3719	112	16	results	result	NOUN
fsr-3719	112	17	of	of	ADP
fsr-3719	112	18	the	the	DET
fsr-3719	112	19	1600	1600	NUM
fsr-3719	112	20	trials	trial	NOUN
fsr-3719	112	21	discounted	discount	VERB
fsr-3719	112	22	at	at	ADP
fsr-3719	112	23	4,5	4,5	NUM
fsr-3719	112	24	,	,	PUNCT
fsr-3719	112	25	and	and	CCONJ
fsr-3719	112	26	6	6	NUM
fsr-3719	112	27	percent	percent	NOUN
fsr-3719	112	28	.	.	PUNCT
fsr-3719	113	1	one	one	NUM
fsr-3719	113	2	hundred	hundred	NUM
fsr-3719	113	3	death	death	NOUN
fsr-3719	113	4	age	age	NOUN
fsr-3719	113	5	combinations	combination	NOUN
fsr-3719	113	6	,	,	PUNCT
fsr-3719	113	7	with	with	ADP
fsr-3719	113	8	randomized	randomized	ADJ
fsr-3719	113	9	rates	rate	NOUN
fsr-3719	113	10	of	of	ADP
fsr-3719	113	11	return	return	NOUN
fsr-3719	113	12	for	for	ADP
fsr-3719	113	13	each	each	DET
fsr-3719	113	14	asset	asset	NOUN
fsr-3719	113	15	and	and	CCONJ
fsr-3719	113	16	borrowing	borrowing	NOUN
fsr-3719	113	17	rates	rate	NOUN
fsr-3719	113	18	for	for	ADP
fsr-3719	113	19	each	each	DET
fsr-3719	113	20	debt	debt	NOUN
fsr-3719	113	21	until	until	ADP
fsr-3719	113	22	death	death	NOUN
fsr-3719	113	23	for	for	ADP
fsr-3719	113	24	both	both	PRON
fsr-3719	113	25	husband	husband	NOUN
fsr-3719	113	26	and	and	CCONJ
fsr-3719	113	27	wife	wife	NOUN
fsr-3719	113	28	,	,	PUNCT
fsr-3719	113	29	evaluated	evaluate	VERB
fsr-3719	113	30	10	10	NUM
fsr-3719	113	31	financial	financial	ADJ
fsr-3719	113	32	services	service	NOUN
fsr-3719	113	33	review	review	NOUN
fsr-3719	113	34	,	,	PUNCT
fsr-3719	113	35	3(l	3(l	NUM
fsr-3719	113	36	)	)	PUNCT
fsr-3719	113	37	1993	1993	NUM
fsr-3719	113	38	for	for	ADP
fsr-3719	113	39	estates	estate	NOUN
fsr-3719	113	40	plans	plan	VERB
fsr-3719	113	41	a	a	DET
fsr-3719	113	42	(	(	PUNCT
fsr-3719	113	43	simple	simple	ADJ
fsr-3719	113	44	will	will	NOUN
fsr-3719	113	45	>	>	X
fsr-3719	113	46	through	through	ADP
fsr-3719	113	47	p	p	PROPN
fsr-3719	113	48	(	(	PUNCT
fsr-3719	113	49	exemption	exemption	NOUN
fsr-3719	113	50	trust	trust	NOUN
fsr-3719	113	51	will	will	AUX
fsr-3719	113	52	,	,	PUNCT
fsr-3719	113	53	ira	ira	PROPN
fsr-3719	113	54	,	,	PUNCT
fsr-3719	113	55	mortgage	mortgage	NOUN
fsr-3719	113	56	,	,	PUNCT
fsr-3719	113	57	gifts	gift	NOUN
fsr-3719	113	58	,	,	PUNCT
fsr-3719	113	59	and	and	CCONJ
fsr-3719	113	60	term	term	NOUN
fsr-3719	113	61	life	life	NOUN
fsr-3719	113	62	)	)	PUNCT
fsr-3719	113	63	,	,	PUNCT
fsr-3719	113	64	resulted	result	VERB
fsr-3719	113	65	in	in	ADP
fsr-3719	113	66	the	the	DET
fsr-3719	113	67	set	set	NOUN
fsr-3719	113	68	of	of	ADP
fsr-3719	113	69	npvhs	npvhs	ADJ
fsr-3719	113	70	and	and	CCONJ
fsr-3719	113	71	standard	standard	ADJ
fsr-3719	113	72	deviations	deviation	NOUN
fsr-3719	113	73	associated	associate	VERB
fsr-3719	113	74	therewith	therewith	NOUN
fsr-3719	113	75	.	.	PUNCT
fsr-3719	114	1	in	in	ADP
fsr-3719	114	2	the	the	DET
fsr-3719	114	3	top	top	ADJ
fsr-3719	114	4	left	left	ADJ
fsr-3719	114	5	rectangle	rectangle	NOUN
fsr-3719	114	6	,	,	PUNCT
fsr-3719	114	7	the	the	DET
fsr-3719	114	8	several	several	ADJ
fsr-3719	114	9	estate	estate	NOUN
fsr-3719	114	10	plans	plan	NOUN
fsr-3719	114	11	are	be	AUX
fsr-3719	114	12	npvh	npvh	ADJ
fsr-3719	114	13	ranked	rank	VERB
fsr-3719	114	14	,	,	PUNCT
fsr-3719	114	15	listed	list	VERB
fsr-3719	114	16	from	from	ADP
fsr-3719	114	17	the	the	DET
fsr-3719	114	18	highest	high	ADJ
fsr-3719	114	19	npvh	npvh	NOUN
fsr-3719	114	20	to	to	ADP
fsr-3719	114	21	the	the	DET
fsr-3719	114	22	lowest	low	ADJ
fsr-3719	114	23	npvh	npvh	NOUN
fsr-3719	114	24	.	.	PUNCT
fsr-3719	115	1	in	in	ADP
fsr-3719	115	2	the	the	DET
fsr-3719	115	3	top	top	ADJ
fsr-3719	115	4	right	right	ADJ
fsr-3719	115	5	rectangle	rectangle	NOUN
fsr-3719	115	6	,	,	PUNCT
fsr-3719	115	7	the	the	DET
fsr-3719	115	8	several	several	ADJ
fsr-3719	115	9	estate	estate	NOUN
fsr-3719	115	10	plans	plan	NOUN
fsr-3719	115	11	are	be	AUX
fsr-3719	115	12	coefficient	coefficient	NOUN
fsr-3719	115	13	of	of	ADP
fsr-3719	115	14	variation	variation	NOUN
fsr-3719	115	15	ranked	rank	VERB
fsr-3719	115	16	,	,	PUNCT
fsr-3719	115	17	listed	list	VERB
fsr-3719	115	18	from	from	ADP
fsr-3719	115	19	the	the	DET
fsr-3719	115	20	highest	high	ADJ
fsr-3719	115	21	coefficient	coefficient	NOUN
fsr-3719	115	22	of	of	ADP
fsr-3719	115	23	variation	variation	NOUN
fsr-3719	115	24	to	to	ADP
fsr-3719	115	25	the	the	DET
fsr-3719	115	26	lowest	low	ADJ
fsr-3719	115	27	coefficient	coefficient	NOUN
fsr-3719	115	28	of	of	ADP
fsr-3719	115	29	variation	variation	NOUN
fsr-3719	115	30	.	.	PUNCT
fsr-3719	116	1	in	in	ADP
fsr-3719	116	2	the	the	DET
fsr-3719	116	3	two	two	NUM
fsr-3719	116	4	lower	low	ADJ
fsr-3719	116	5	rectangles	rectangle	NOUN
fsr-3719	116	6	,	,	PUNCT
fsr-3719	116	7	the	the	DET
fsr-3719	116	8	set	set	NOUN
fsr-3719	116	9	of	of	ADP
fsr-3719	116	10	possible	possible	ADJ
fsr-3719	116	11	outcomes	outcome	NOUN
fsr-3719	116	12	has	have	AUX
fsr-3719	116	13	been	be	AUX
fsr-3719	116	14	reduced	reduce	VERB
fsr-3719	116	15	to	to	ADP
fsr-3719	116	16	the	the	DET
fsr-3719	116	17	efficient	efficient	ADJ
fsr-3719	116	18	set	set	NOUN
fsr-3719	116	19	,	,	PUNCT
fsr-3719	116	20	both	both	PRON
fsr-3719	116	21	on	on	ADP
fsr-3719	116	22	a	a	DET
fsr-3719	116	23	standard	standard	ADJ
fsr-3719	116	24	deviation	deviation	NOUN
fsr-3719	116	25	basis	basis	NOUN
fsr-3719	116	26	and	and	CCONJ
fsr-3719	116	27	on	on	ADP
fsr-3719	116	28	a	a	DET
fsr-3719	116	29	coefficient	coefficient	NOUN
fsr-3719	116	30	of	of	ADP
fsr-3719	116	31	variation	variation	NOUN
fsr-3719	116	32	basis	basis	NOUN
fsr-3719	116	33	.	.	PUNCT
fsr-3719	117	1	for	for	ADP
fsr-3719	117	2	example	example	NOUN
fsr-3719	117	3	,	,	PUNCT
fsr-3719	117	4	in	in	ADP
fsr-3719	117	5	the	the	DET
fsr-3719	117	6	4	4	NUM
fsr-3719	117	7	%	%	NOUN
fsr-3719	117	8	discount	discount	NOUN
fsr-3719	117	9	based	base	VERB
fsr-3719	117	10	table	table	NOUN
fsr-3719	117	11	,	,	PUNCT
fsr-3719	117	12	two	two	NUM
fsr-3719	117	13	plans	plan	NOUN
fsr-3719	117	14	,	,	PUNCT
fsr-3719	117	15	m	m	PRON
fsr-3719	117	16	(	(	PUNCT
fsr-3719	117	17	simple	simple	ADJ
fsr-3719	117	18	will	will	NOUN
fsr-3719	117	19	,	,	PUNCT
fsr-3719	117	20	ira	ira	PROPN
fsr-3719	117	21	,	,	PUNCT
fsr-3719	117	22	mortgage	mortgage	NOUN
fsr-3719	117	23	,	,	PUNCT
fsr-3719	117	24	gifts	gift	NOUN
fsr-3719	117	25	,	,	PUNCT
fsr-3719	117	26	and	and	CCONJ
fsr-3719	117	27	whole	whole	ADJ
fsr-3719	117	28	life	life	NOUN
fsr-3719	117	29	)	)	PUNCT
fsr-3719	117	30	and	and	CCONJ
fsr-3719	117	31	k	k	PROPN
fsr-3719	117	32	(	(	PUNCT
fsr-3719	117	33	simple	simple	ADJ
fsr-3719	117	34	will	will	NOUN
fsr-3719	117	35	,	,	PUNCT
fsr-3719	117	36	ira	ira	PROPN
fsr-3719	117	37	,	,	PUNCT
fsr-3719	117	38	mortgage	mortgage	NOUN
fsr-3719	117	39	,	,	PUNCT
fsr-3719	117	40	and	and	CCONJ
fsr-3719	117	41	gifts	gift	NOUN
fsr-3719	117	42	)	)	PUNCT
fsr-3719	117	43	are	be	AUX
fsr-3719	117	44	eliminated	eliminate	VERB
fsr-3719	117	45	from	from	ADP
fsr-3719	117	46	consideration	consideration	NOUN
fsr-3719	117	47	.	.	PUNCT
fsr-3719	118	1	their	their	PRON
fsr-3719	118	2	means	mean	NOUN
fsr-3719	118	3	are	be	AUX
fsr-3719	118	4	lower	low	ADJ
fsr-3719	118	5	than	than	ADP
fsr-3719	118	6	those	those	PRON
fsr-3719	118	7	of	of	ADP
fsr-3719	118	8	plan	plan	NOUN
fsr-3719	118	9	h	h	PROPN
fsr-3719	118	10	(	(	PUNCT
fsr-3719	118	11	exemption	exemption	NOUN
fsr-3719	118	12	trust	trust	NOUN
fsr-3719	118	13	will	will	AUX
fsr-3719	118	14	,	,	PUNCT
fsr-3719	118	15	gifts	gift	NOUN
fsr-3719	118	16	,	,	PUNCT
fsr-3719	118	17	and	and	CCONJ
fsr-3719	118	18	term	term	NOUN
fsr-3719	118	19	life	life	NOUN
fsr-3719	118	20	)	)	PUNCT
fsr-3719	118	21	,	,	PUNCT
fsr-3719	118	22	and	and	CCONJ
fsr-3719	118	23	their	their	PRON
fsr-3719	118	24	standard	standard	ADJ
fsr-3719	118	25	deviations	deviation	NOUN
fsr-3719	118	26	are	be	AUX
fsr-3719	118	27	higher	high	ADJ
fsr-3719	118	28	.	.	PUNCT
fsr-3719	119	1	after	after	SCONJ
fsr-3719	119	2	other	other	ADJ
fsr-3719	119	3	plans	plan	NOUN
fsr-3719	119	4	have	have	AUX
fsr-3719	119	5	been	be	AUX
fsr-3719	119	6	eliminated	eliminate	VERB
fsr-3719	119	7	on	on	ADP
fsr-3719	119	8	the	the	DET
fsr-3719	119	9	same	same	ADJ
fsr-3719	119	10	decision	decision	NOUN
fsr-3719	119	11	criteria	criterion	NOUN
fsr-3719	119	12	,	,	PUNCT
fsr-3719	119	13	10	10	NUM
fsr-3719	119	14	plans	plan	NOUN
fsr-3719	119	15	remain	remain	VERB
fsr-3719	119	16	,	,	PUNCT
fsr-3719	119	17	and	and	CCONJ
fsr-3719	119	18	the	the	DET
fsr-3719	119	19	individual	individual	ADJ
fsr-3719	119	20	investor	investor	NOUN
fsr-3719	119	21	,	,	PUNCT
fsr-3719	119	22	given	give	VERB
fsr-3719	119	23	his	his	PRON
fsr-3719	119	24	/	/	SYM
fsr-3719	119	25	her	her	PRON
fsr-3719	119	26	risk	risk	NOUN
fsr-3719	119	27	preference	preference	NOUN
fsr-3719	119	28	,	,	PUNCT
fsr-3719	119	29	could	could	AUX
fsr-3719	119	30	choose	choose	VERB
fsr-3719	119	31	from	from	ADP
fsr-3719	119	32	among	among	ADP
fsr-3719	119	33	those	those	DET
fsr-3719	119	34	10	10	NUM
fsr-3719	119	35	.	.	PUNCT
fsr-3719	120	1	in	in	ADP
fsr-3719	120	2	the	the	DET
fsr-3719	120	3	4	4	NUM
fsr-3719	120	4	%	%	NOUN
fsr-3719	120	5	discount	discount	NOUN
fsr-3719	120	6	based	base	VERB
fsr-3719	120	7	table	table	NOUN
fsr-3719	120	8	,	,	PUNCT
fsr-3719	120	9	on	on	ADP
fsr-3719	120	10	a	a	DET
fsr-3719	120	11	coefficient	coefficient	NOUN
fsr-3719	120	12	of	of	ADP
fsr-3719	120	13	variation	variation	NOUN
fsr-3719	120	14	basis	basis	NOUN
fsr-3719	120	15	,	,	PUNCT
fsr-3719	120	16	the	the	DET
fsr-3719	120	17	16	16	NUM
fsr-3719	120	18	plans	plan	NOUN
fsr-3719	120	19	can	can	AUX
fsr-3719	120	20	be	be	AUX
fsr-3719	120	21	reduced	reduce	VERB
fsr-3719	120	22	to	to	ADP
fsr-3719	120	23	six	six	NUM
fsr-3719	120	24	plans	plan	NOUN
fsr-3719	120	25	,	,	PUNCT
fsr-3719	120	26	and	and	CCONJ
fsr-3719	120	27	the	the	DET
fsr-3719	120	28	individual	individual	ADJ
fsr-3719	120	29	investor	investor	NOUN
fsr-3719	120	30	would	would	AUX
fsr-3719	120	31	only	only	ADV
fsr-3719	120	32	need	need	VERB
fsr-3719	120	33	to	to	PART
fsr-3719	120	34	consider	consider	VERB
fsr-3719	120	35	six	six	NUM
fsr-3719	120	36	alternate	alternate	ADJ
fsr-3719	120	37	plans	plan	NOUN
fsr-3719	120	38	,	,	PUNCT
fsr-3719	120	39	rank	rank	NOUN
fsr-3719	120	40	order	order	NOUN
fsr-3719	120	41	:	:	PUNCT
fsr-3719	120	42	n.	n.	NOUN
fsr-3719	120	43	exemption	exemption	NOUN
fsr-3719	120	44	trust	trust	NOUN
fsr-3719	121	1	will	will	AUX
fsr-3719	121	2	,	,	PUNCT
fsr-3719	121	3	ira	ira	PROPN
fsr-3719	121	4	,	,	PUNCT
fsr-3719	121	5	mortgage	mortgage	NOUN
fsr-3719	121	6	,	,	PUNCT
fsr-3719	121	7	gifts	gift	NOUN
fsr-3719	121	8	,	,	PUNCT
fsr-3719	121	9	and	and	CCONJ
fsr-3719	121	10	whole	whole	ADJ
fsr-3719	121	11	life	life	NOUN
fsr-3719	121	12	;	;	PUNCT
fsr-3719	121	13	p.	p.	NOUN
fsr-3719	121	14	exemption	exemption	NOUN
fsr-3719	121	15	trust	trust	NOUN
fsr-3719	121	16	will	will	AUX
fsr-3719	121	17	,	,	PUNCT
fsr-3719	121	18	ira	ira	PROPN
fsr-3719	121	19	,	,	PUNCT
fsr-3719	121	20	mortgage	mortgage	NOUN
fsr-3719	121	21	,	,	PUNCT
fsr-3719	121	22	gifts	gift	NOUN
fsr-3719	121	23	,	,	PUNCT
fsr-3719	121	24	and	and	CCONJ
fsr-3719	121	25	term	term	NOUN
fsr-3719	121	26	life	life	NOUN
fsr-3719	121	27	;	;	PUNCT
fsr-3719	121	28	f.	f.	PROPN
fsr-3719	121	29	exemption	exemption	PROPN
fsr-3719	121	30	trust	trust	PROPN
fsr-3719	121	31	will	will	AUX
fsr-3719	121	32	,	,	PUNCT
fsr-3719	121	33	gifts	gift	NOUN
fsr-3719	121	34	,	,	PUNCT
fsr-3719	121	35	and	and	CCONJ
fsr-3719	121	36	whole	whole	ADJ
fsr-3719	121	37	life	life	NOUN
fsr-3719	121	38	;	;	PUNCT
fsr-3719	121	39	h.	h.	PROPN
fsr-3719	121	40	exemption	exemption	NOUN
fsr-3719	121	41	trust	trust	NOUN
fsr-3719	121	42	will	will	AUX
fsr-3719	121	43	,	,	PUNCT
fsr-3719	121	44	gifts	gift	NOUN
fsr-3719	121	45	,	,	PUNCT
fsr-3719	121	46	and	and	CCONJ
fsr-3719	121	47	term	term	NOUN
fsr-3719	121	48	life	life	NOUN
fsr-3719	121	49	;	;	PUNCT
fsr-3719	121	50	0	0	X
fsr-3719	121	51	.	.	X
fsr-3719	121	52	simple	simple	ADJ
fsr-3719	121	53	will	will	NOUN
fsr-3719	121	54	,	,	PUNCT
fsr-3719	121	55	ira	ira	PROPN
fsr-3719	121	56	,	,	PUNCT
fsr-3719	121	57	mortgage	mortgage	NOUN
fsr-3719	121	58	,	,	PUNCT
fsr-3719	121	59	gifts	gift	NOUN
fsr-3719	121	60	,	,	PUNCT
fsr-3719	121	61	and	and	CCONJ
fsr-3719	121	62	term	term	NOUN
fsr-3719	121	63	life	life	NOUN
fsr-3719	121	64	;	;	PUNCT
fsr-3719	121	65	and	and	CCONJ
fsr-3719	121	66	g.	g.	PROPN
fsr-3719	121	67	simple	simple	ADJ
fsr-3719	121	68	will	will	NOUN
fsr-3719	121	69	,	,	PUNCT
fsr-3719	121	70	gifts	gift	NOUN
fsr-3719	121	71	,	,	PUNCT
fsr-3719	121	72	and	and	CCONJ
fsr-3719	121	73	term	term	NOUN
fsr-3719	121	74	life	life	NOUN
fsr-3719	121	75	.	.	PUNCT
fsr-3719	122	1	unfortunately	unfortunately	ADV
fsr-3719	122	2	for	for	ADP
fsr-3719	122	3	the	the	DET
fsr-3719	122	4	individual	individual	ADJ
fsr-3719	122	5	investor	investor	NOUN
fsr-3719	122	6	,	,	PUNCT
fsr-3719	122	7	the	the	DET
fsr-3719	122	8	efficient	efficient	ADJ
fsr-3719	122	9	frontier	frontier	NOUN
fsr-3719	122	10	is	be	AUX
fsr-3719	122	11	a	a	DET
fsr-3719	122	12	function	function	NOUN
fsr-3719	122	13	of	of	ADP
fsr-3719	122	14	the	the	DET
fsr-3719	122	15	individual	individual	ADJ
fsr-3719	122	16	investor	investor	NOUN
fsr-3719	122	17	’s	’s	PART
fsr-3719	122	18	discount	discount	NOUN
fsr-3719	122	19	rate	rate	NOUN
fsr-3719	122	20	,	,	PUNCT
fsr-3719	122	21	and	and	CCONJ
fsr-3719	122	22	in	in	ADP
fsr-3719	122	23	the	the	DET
fsr-3719	122	24	6	6	NUM
fsr-3719	122	25	%	%	NOUN
fsr-3719	122	26	table	table	NOUN
fsr-3719	122	27	,	,	PUNCT
fsr-3719	122	28	the	the	DET
fsr-3719	122	29	coefficient	coefficient	NOUN
fsr-3719	122	30	of	of	ADP
fsr-3719	122	31	variation	variation	NOUN
fsr-3719	122	32	based	base	VERB
fsr-3719	122	33	efficient	efficient	ADJ
fsr-3719	122	34	frontier	frontier	NOUN
fsr-3719	122	35	is	be	AUX
fsr-3719	122	36	:	:	PUNCT
fsr-3719	122	37	n.	n.	NOUN
fsr-3719	122	38	exemption	exemption	NOUN
fsr-3719	122	39	trust	trust	NOUN
fsr-3719	122	40	will	will	AUX
fsr-3719	122	41	,	,	PUNCT
fsr-3719	122	42	ira	ira	PROPN
fsr-3719	122	43	,	,	PUNCT
fsr-3719	122	44	mortgage	mortgage	NOUN
fsr-3719	122	45	,	,	PUNCT
fsr-3719	122	46	gifts	gift	NOUN
fsr-3719	122	47	,	,	PUNCT
fsr-3719	122	48	and	and	CCONJ
fsr-3719	122	49	whole	whole	ADJ
fsr-3719	122	50	life	life	NOUN
fsr-3719	122	51	;	;	PUNCT
fsr-3719	123	1	l.	l.	PROPN
fsr-3719	123	2	exemption	exemption	PROPN
fsr-3719	123	3	trust	trust	NOUN
fsr-3719	123	4	will	will	AUX
fsr-3719	123	5	,	,	PUNCT
fsr-3719	123	6	ira	ira	PROPN
fsr-3719	123	7	,	,	PUNCT
fsr-3719	123	8	mortgage	mortgage	NOUN
fsr-3719	123	9	,	,	PUNCT
fsr-3719	123	10	and	and	CCONJ
fsr-3719	123	11	gifts	gift	NOUN
fsr-3719	123	12	;	;	PUNCT
fsr-3719	123	13	d.	d.	PROPN
fsr-3719	123	14	exemption	exemption	PROPN
fsr-3719	123	15	trust	trust	NOUN
fsr-3719	123	16	will	will	AUX
fsr-3719	123	17	and	and	CCONJ
fsr-3719	123	18	gifts	gift	NOUN
fsr-3719	123	19	;	;	PUNCT
fsr-3719	123	20	m.	m.	NOUN
fsr-3719	123	21	simple	simple	ADJ
fsr-3719	123	22	will	will	NOUN
fsr-3719	123	23	,	,	PUNCT
fsr-3719	123	24	ira	ira	PROPN
fsr-3719	123	25	,	,	PUNCT
fsr-3719	123	26	mortgage	mortgage	NOUN
fsr-3719	123	27	,	,	PUNCT
fsr-3719	123	28	gifts	gift	NOUN
fsr-3719	123	29	,	,	PUNCT
fsr-3719	123	30	and	and	CCONJ
fsr-3719	123	31	whole	whole	ADJ
fsr-3719	123	32	life	life	NOUN
fsr-3719	123	33	;	;	PUNCT
fsr-3719	123	34	0	0	X
fsr-3719	123	35	.	.	X
fsr-3719	123	36	simple	simple	ADJ
fsr-3719	123	37	will	will	NOUN
fsr-3719	123	38	,	,	PUNCT
fsr-3719	123	39	ira	ira	PROPN
fsr-3719	123	40	,	,	PUNCT
fsr-3719	123	41	mortgage	mortgage	NOUN
fsr-3719	123	42	,	,	PUNCT
fsr-3719	123	43	gifts	gift	NOUN
fsr-3719	123	44	,	,	PUNCT
fsr-3719	123	45	and	and	CCONJ
fsr-3719	123	46	term	term	NOUN
fsr-3719	123	47	life	life	NOUN
fsr-3719	123	48	;	;	PUNCT
fsr-3719	123	49	and	and	CCONJ
fsr-3719	123	50	e.	e.	PROPN
fsr-3719	123	51	simple	simple	PROPN
fsr-3719	123	52	will	will	NOUN
fsr-3719	123	53	,	,	PUNCT
fsr-3719	123	54	gifts	gift	NOUN
fsr-3719	123	55	,	,	PUNCT
fsr-3719	123	56	and	and	CCONJ
fsr-3719	123	57	whole	whole	ADJ
fsr-3719	123	58	life	life	NOUN
fsr-3719	123	59	.	.	PUNCT
fsr-3719	124	1	see	see	VERB
fsr-3719	124	2	figures	figure	NOUN
fsr-3719	124	3	3,4	3,4	NUM
fsr-3719	124	4	,	,	PUNCT
fsr-3719	124	5	and	and	CCONJ
fsr-3719	124	6	5	5	NUM
fsr-3719	124	7	for	for	ADP
fsr-3719	124	8	the	the	DET
fsr-3719	124	9	coefficient	coefficient	NOUN
fsr-3719	124	10	of	of	ADP
fsr-3719	124	11	variation	variation	NOUN
fsr-3719	124	12	based	base	VERB
fsr-3719	124	13	efficient	efficient	ADJ
fsr-3719	124	14	frontiers	frontier	NOUN
fsr-3719	124	15	for	for	ADP
fsr-3719	124	16	discount	discount	NOUN
fsr-3719	124	17	rates	rate	NOUN
fsr-3719	124	18	of	of	ADP
fsr-3719	124	19	4,5	4,5	NUM
fsr-3719	124	20	,	,	PUNCT
fsr-3719	124	21	and	and	CCONJ
fsr-3719	124	22	6	6	NUM
fsr-3719	124	23	%	%	NOUN
fsr-3719	124	24	.	.	PUNCT
fsr-3719	125	1	the	the	DET
fsr-3719	125	2	standard	standard	ADJ
fsr-3719	125	3	deviation	deviation	NOUN
fsr-3719	125	4	based	base	VERB
fsr-3719	125	5	efficient	efficient	ADJ
fsr-3719	125	6	frontier	frontier	NOUN
fsr-3719	125	7	also	also	ADV
fsr-3719	125	8	changed	change	VERB
fsr-3719	125	9	as	as	SCONJ
fsr-3719	125	10	the	the	DET
fsr-3719	125	11	individual	individual	ADJ
fsr-3719	125	12	investor	investor	NOUN
fsr-3719	125	13	’s	’s	PART
fsr-3719	125	14	discount	discount	NOUN
fsr-3719	125	15	rate	rate	NOUN
fsr-3719	125	16	changed	change	VERB
fsr-3719	125	17	.	.	PUNCT
fsr-3719	126	1	decision	decision	NOUN
fsr-3719	126	2	criteria	criterion	NOUN
fsr-3719	126	3	problems	problem	NOUN
fsr-3719	126	4	for	for	ADP
fsr-3719	126	5	the	the	DET
fsr-3719	126	6	individual	individual	ADJ
fsr-3719	126	7	investor	investor	NOUN
fsr-3719	126	8	continue	continue	VERB
fsr-3719	126	9	.	.	PUNCT
fsr-3719	127	1	when	when	SCONJ
fsr-3719	127	2	dis	dis	PROPN
fsr-3719	127	3	counted	count	VERB
fsr-3719	127	4	at	at	ADP
fsr-3719	127	5	4	4	NUM
fsr-3719	127	6	and	and	CCONJ
fsr-3719	127	7	5	5	NUM
fsr-3719	127	8	%	%	NOUN
fsr-3719	127	9	,	,	PUNCT
fsr-3719	127	10	plan	plan	VERB
fsr-3719	127	11	a	a	DET
fsr-3719	127	12	(	(	PUNCT
fsr-3719	127	13	simple	simple	ADJ
fsr-3719	127	14	will	will	NOUN
fsr-3719	127	15	)	)	PUNCT
fsr-3719	127	16	is	be	AUX
fsr-3719	127	17	on	on	ADP
fsr-3719	127	18	the	the	DET
fsr-3719	127	19	standard	standard	ADJ
fsr-3719	127	20	deviation	deviation	NOUN
fsr-3719	127	21	based	base	VERB
fsr-3719	127	22	efficient	efficient	ADJ
fsr-3719	127	23	frontier	frontier	NOUN
fsr-3719	127	24	.	.	PUNCT
fsr-3719	128	1	however	however	ADV
fsr-3719	128	2	,	,	PUNCT
fsr-3719	128	3	in	in	ADP
fsr-3719	128	4	the	the	DET
fsr-3719	128	5	“	"	PUNCT
fsr-3719	128	6	comparative	comparative	ADJ
fsr-3719	128	7	analysis	analysis	NOUN
fsr-3719	128	8	table	table	NOUN
fsr-3719	128	9	,	,	PUNCT
fsr-3719	128	10	”	"	PUNCT
fsr-3719	128	11	the	the	DET
fsr-3719	128	12	simple	simple	ADJ
fsr-3719	128	13	will	will	AUX
fsr-3719	128	14	emient	emient	VERB
fsr-3719	128	15	frontiers	frontier	NOUN
fsr-3719	128	16	in	in	ADP
fsr-3719	128	17	estate	estate	NOUN
fsr-3719	128	18	planning	plan	VERB
fsr-3719	128	19	11	11	NUM
fsr-3719	128	20	table	table	NOUN
fsr-3719	128	21	1	1	NUM
fsr-3719	128	22	.	.	PUNCT
fsr-3719	128	23	comparative	comparative	ADJ
fsr-3719	128	24	analysis	analysis	NOUN
fsr-3719	128	25	-	-	PUNCT
fsr-3719	128	26	male	male	ADJ
fsr-3719	128	27	and	and	CCONJ
fsr-3719	128	28	female	female	NOUN
fsr-3719	128	29	,	,	PUNCT
fsr-3719	128	30	both	both	DET
fsr-3719	128	31	age	age	NOUN
fsr-3719	128	32	45	45	NUM
fsr-3719	128	33	-	-	PUNCT
fsr-3719	128	34	various	various	ADJ
fsr-3719	128	35	estate	estate	NOUN
fsr-3719	128	36	plans	plan	VERB
fsr-3719	128	37	a	a	DET
fsr-3719	128	38	b	b	NOUN
fsr-3719	128	39	c	c	NOUN
fsr-3719	128	40	d	d	X
fsr-3719	128	41	e	e	PROPN
fsr-3719	128	42	f	f	PROPN
fsr-3719	128	43	g	g	PROPN
fsr-3719	128	44	ii	ii	PROPN
fsr-3719	129	1	i	i	PRON
fsr-3719	129	2	j	j	PROPN
fsr-3719	130	1	k	k	PROPN
fsr-3719	130	2	l	l	PROPN
fsr-3719	130	3	n	n	CCONJ
fsr-3719	130	4	n	n	NOUN
fsr-3719	130	5	0	0	NUM
fsr-3719	131	1	p	p	NOUN
fsr-3719	131	2	a	a	DET
fsr-3719	131	3	0	0	NUM
fsr-3719	131	4	c	c	NOUN
fsr-3719	132	1	d	d	X
fsr-3719	132	2	e	e	X
fsr-3719	133	1	i	i	PRON
fsr-3719	133	2	j	j	PROPN
fsr-3719	133	3	k	k	PROPN
fsr-3719	133	4	l	l	PROPN
fsr-3719	133	5	n	n	CCONJ
fsr-3719	133	6	n	n	NOUN
fsr-3719	133	7	0	0	NUM
fsr-3719	134	1	p	p	NOUN
fsr-3719	134	2	0	0	NUM
fsr-3719	134	3	0	0	NUM
fsr-3719	134	4	(	(	PUNCT
fsr-3719	134	5	5	5	NUM
fsr-3719	134	6	6	6	NUM
fsr-3719	134	7	1	1	NUM
fsr-3719	134	8	42	42	NUM
fsr-3719	134	9	1	1	NUM
fsr-3719	134	10	0	0	NUM
fsr-3719	134	11	0	0	NUM
fsr-3719	134	12	0	0	NUM
fsr-3719	134	13	0	0	NUM
fsr-3719	134	14	1	1	NUM
fsr-3719	134	15	17	17	NUM
fsr-3719	134	16	1	1	NUM
fsr-3719	134	17	61	61	NUM
fsr-3719	134	18	1	1	NUM
fsr-3719	134	19	23	23	NUM
fsr-3719	134	20	(	(	PUNCT
fsr-3719	134	21	91	91	NUM
fsr-3719	134	22	/	/	SYM
fsr-3719	134	23	0	0	NUM
fsr-3719	134	24	0	0	NUM
fsr-3719	134	25	]	]	PUNCT
fsr-3719	134	26	simple	simple	ADJ
fsr-3719	134	27	wiii	wiii	PROPN
fsr-3719	134	28	exemption	exemption	NOUN
fsr-3719	134	29	trust	trust	NOUN
fsr-3719	134	30	will	will	AUX
fsr-3719	134	31	simple	simple	VERB
fsr-3719	134	32	will	will	NOUN
fsr-3719	134	33	and	and	CCONJ
fsr-3719	134	34	girts	girt	VERB
fsr-3719	134	35	exemption	exemption	NOUN
fsr-3719	134	36	trust	trust	NOUN
fsr-3719	134	37	will	will	AUX
fsr-3719	134	38	and	and	CCONJ
fsr-3719	134	39	gifts	gift	VERB
fsr-3719	134	40	simple	simple	ADJ
fsr-3719	134	41	wiii	wiii	NOUN
fsr-3719	134	42	.	.	PUNCT
fsr-3719	135	1	gllts	gllt	NOUN
fsr-3719	135	2	,	,	PUNCT
fsr-3719	135	3	and	and	CCONJ
fsr-3719	135	4	whole	whole	ADJ
fsr-3719	135	5	llle	llle	NOUN
fsr-3719	135	6	exemptlon	exemptlon	PROPN
fsr-3719	135	7	trust	trust	PROPN
fsr-3719	135	8	wiii	wiii	PROPN
fsr-3719	135	9	.	.	PUNCT
fsr-3719	136	1	gifts	gift	NOUN
fsr-3719	136	2	.	.	PUNCT
fsr-3719	137	1	and	and	CCONJ
fsr-3719	137	2	whole	whole	ADJ
fsr-3719	137	3	llle	llle	NOUN
fsr-3719	137	4	simple	simple	ADJ
fsr-3719	137	5	wiii	wiii	NOUN
fsr-3719	137	6	,	,	PUNCT
fsr-3719	137	7	giits	giit	NOUN
fsr-3719	137	8	,	,	PUNCT
fsr-3719	137	9	and	and	CCONJ
fsr-3719	137	10	term	term	NOUN
fsr-3719	137	11	llle	llle	NOUN
fsr-3719	137	12	txcmptlon	txcmptlon	NOUN
fsr-3719	137	13	lrust	lrust	VERB
fsr-3719	137	14	wi	wi	PROPN
fsr-3719	137	15	,	,	PUNCT
fsr-3719	137	16	,	,	PUNCT
fsr-3719	137	17	,	,	PUNCT
fsr-3719	137	18	gilts	gilt	NOUN
fsr-3719	137	19	.	.	PUNCT
fsr-3719	138	1	and	and	CCONJ
fsr-3719	138	2	term	term	NOUN
fsr-3719	138	3	ltle	ltle	VERB
fsr-3719	138	4	simple	simple	ADJ
fsr-3719	138	5	wiii	wiii	NOUN
fsr-3719	138	6	,	,	PUNCT
fsr-3719	138	7	ira	ira	PROPN
fsr-3719	138	8	,	,	PUNCT
fsr-3719	138	9	and	and	CCONJ
fsr-3719	138	10	mortgage	mortgage	NOUN
fsr-3719	138	11	exemptlon	exemptlon	NOUN
fsr-3719	138	12	trust	trust	PROPN
fsr-3719	138	13	wiii	wiii	PROPN
fsr-3719	138	14	.	.	PUNCT
fsr-3719	139	1	ira	ira	PROPN
fsr-3719	139	2	.	.	PROPN
fsr-3719	140	1	and	and	CCONJ
fsr-3719	140	2	mortgage	mortgage	NOUN
fsr-3719	140	3	simple	simple	ADJ
fsr-3719	140	4	will	will	NOUN
fsr-3719	140	5	,	,	PUNCT
fsr-3719	140	6	ira	ira	PROPN
fsr-3719	140	7	.	.	PROPN
fsr-3719	140	8	tlortgage	tlortgage	NOUN
fsr-3719	140	9	,	,	PUNCT
fsr-3719	140	10	and	and	CCONJ
fsr-3719	140	11	guts	gut	VERB
fsr-3719	140	12	exemption	exemption	NOUN
fsr-3719	140	13	trust	trust	NOUN
fsr-3719	140	14	will	will	AUX
fsr-3719	140	15	,	,	PUNCT
fsr-3719	140	16	ira	ira	PROPN
fsr-3719	140	17	,	,	PUNCT
fsr-3719	140	18	rlortgage	rlortgage	NOUN
fsr-3719	140	19	,	,	PUNCT
fsr-3719	140	20	and	and	CCONJ
fsr-3719	140	21	gilts	gilt	VERB
fsr-3719	140	22	simple	simple	ADJ
fsr-3719	140	23	wiii	wiii	NOUN
fsr-3719	140	24	.	.	PUNCT
fsr-3719	141	1	ira	ira	PROPN
fsr-3719	141	2	,	,	PUNCT
fsr-3719	141	3	tlortgage	tlortgage	NOUN
fsr-3719	141	4	,	,	PUNCT
fsr-3719	141	5	gifts	gift	NOUN
fsr-3719	141	6	.	.	PUNCT
fsr-3719	141	7	and	and	CCONJ
fsr-3719	141	8	whole	whole	ADJ
fsr-3719	141	9	!	!	PUNCT
fsr-3719	141	10	-ire	-ire	PUNCT
fsr-3719	142	1	exemptlon	exemptlon	PROPN
fsr-3719	142	2	trust	trust	PROPN
fsr-3719	142	3	wiii	wiii	PROPN
fsr-3719	142	4	,	,	PUNCT
fsr-3719	142	5	ira	ira	PROPN
fsr-3719	142	6	,	,	PUNCT
fsr-3719	142	7	tlortgage	tlortgage	NOUN
fsr-3719	142	8	,	,	PUNCT
fsr-3719	142	9	gifts	gift	NOUN
fsr-3719	142	10	.	.	PUNCT
fsr-3719	143	1	and	and	CCONJ
fsr-3719	143	2	whole	whole	ADJ
fsr-3719	143	3	l_lle	l_lle	PROPN
fsr-3719	143	4	simple	simple	ADJ
fsr-3719	143	5	will	will	NOUN
fsr-3719	143	6	.	.	PUNCT
fsr-3719	144	1	ira	ira	PROPN
fsr-3719	144	2	,	,	PUNCT
fsr-3719	144	3	mortgage	mortgage	NOUN
fsr-3719	144	4	,	,	PUNCT
fsr-3719	144	5	gifts	gift	NOUN
fsr-3719	144	6	,	,	PUNCT
fsr-3719	144	7	and	and	CCONJ
fsr-3719	144	8	term	term	NOUN
fsr-3719	144	9	i_lfe	i_lfe	PROPN
fsr-3719	144	10	exemptlon	exemptlon	NOUN
fsr-3719	144	11	trust	trust	PROPN
fsr-3719	144	12	wiii	wiii	PROPN
fsr-3719	144	13	,	,	PUNCT
fsr-3719	144	14	ira	ira	PROPN
fsr-3719	144	15	,	,	PUNCT
fsr-3719	144	16	mortgage	mortgage	NOUN
fsr-3719	144	17	.	.	PUNCT
fsr-3719	144	18	gifts	gift	NOUN
fsr-3719	144	19	.	.	PUNCT
fsr-3719	145	1	and	and	CCONJ
fsr-3719	145	2	term	term	NOUN
fsr-3719	145	3	~!le	~!le	PROPN
fsr-3719	145	4	is	be	AUX
fsr-3719	145	5	shown	show	VERB
fsr-3719	145	6	to	to	PART
fsr-3719	145	7	be	be	AUX
fsr-3719	145	8	inferior	inferior	ADJ
fsr-3719	145	9	to	to	ADP
fsr-3719	145	10	all	all	DET
fsr-3719	145	11	other	other	ADJ
fsr-3719	145	12	plans	plan	NOUN
fsr-3719	145	13	under	under	ADP
fsr-3719	145	14	consideration	consideration	NOUN
fsr-3719	145	15	.	.	PUNCT
fsr-3719	146	1	that	that	PRON
fsr-3719	146	2	is	be	AUX
fsr-3719	146	3	,	,	PUNCT
fsr-3719	146	4	while	while	SCONJ
fsr-3719	146	5	the	the	DET
fsr-3719	146	6	simple	simple	ADJ
fsr-3719	146	7	will	will	AUX
fsr-3719	146	8	does	do	AUX
fsr-3719	146	9	represent	represent	VERB
fsr-3719	146	10	the	the	DET
fsr-3719	146	11	lowest	low	ADJ
fsr-3719	146	12	point	point	NOUN
fsr-3719	146	13	on	on	ADP
fsr-3719	146	14	the	the	DET
fsr-3719	146	15	efficient	efficient	ADJ
fsr-3719	146	16	frontier	frontier	NOUN
fsr-3719	146	17	,	,	PUNCT
fsr-3719	146	18	it	it	PRON
fsr-3719	146	19	is	be	AUX
fsr-3719	146	20	so	so	ADV
fsr-3719	146	21	low	low	ADJ
fsr-3719	146	22	that	that	SCONJ
fsr-3719	146	23	on	on	ADP
fsr-3719	146	24	a	a	DET
fsr-3719	146	25	nf’vh	nf’vh	NUM
fsr-3719	146	26	basis	basis	NOUN
fsr-3719	146	27	the	the	DET
fsr-3719	146	28	100	100	NUM
fsr-3719	146	29	npvhs	npvhs	NOUN
fsr-3719	146	30	of	of	ADP
fsr-3719	146	31	the	the	DET
fsr-3719	146	32	simple	simple	ADJ
fsr-3719	146	33	wizz	wizz	ADJ
fsr-3719	146	34	estate	estate	NOUN
fsr-3719	146	35	plan	plan	NOUN
fsr-3719	146	36	,	,	PUNCT
fsr-3719	146	37	when	when	SCONJ
fsr-3719	146	38	compared	compare	VERB
fsr-3719	146	39	to	to	ADP
fsr-3719	146	40	the	the	DET
fsr-3719	146	41	npvhs	npvhs	NOUN
fsr-3719	146	42	of	of	ADP
fsr-3719	146	43	all	all	DET
fsr-3719	146	44	other	other	ADJ
fsr-3719	146	45	plans	plan	NOUN
fsr-3719	146	46	,	,	PUNCT
fsr-3719	146	47	is	be	AUX
fsr-3719	146	48	always	always	ADV
fsr-3719	146	49	inferior	inferior	ADJ
fsr-3719	146	50	.	.	PUNCT
fsr-3719	147	1	while	while	SCONJ
fsr-3719	147	2	a	a	DET
fsr-3719	147	3	financial	financial	ADJ
fsr-3719	147	4	planner	planner	NOUN
fsr-3719	147	5	,	,	PUNCT
fsr-3719	147	6	who	who	PRON
fsr-3719	147	7	,	,	PUNCT
fsr-3719	147	8	when	when	SCONJ
fsr-3719	147	9	counselling	counsel	VERB
fsr-3719	147	10	a	a	DET
fsr-3719	147	11	very	very	ADV
fsr-3719	147	12	risk	risk	NOUN
fsr-3719	147	13	averse	averse	ADJ
fsr-3719	147	14	investor	investor	NOUN
fsr-3719	147	15	,	,	PUNCT
fsr-3719	147	16	could	could	AUX
fsr-3719	147	17	recommend	recommend	VERB
fsr-3719	147	18	the	the	DET
fsr-3719	147	19	simple	simple	ADJ
fsr-3719	147	20	will	will	AUX
fsr-3719	147	21	estate	estate	NOUN
fsr-3719	147	22	plan	plan	NOUN
fsr-3719	147	23	because	because	SCONJ
fsr-3719	147	24	it	it	PRON
fsr-3719	147	25	has	have	VERB
fsr-3719	147	26	the	the	DET
fsr-3719	147	27	lowest	low	ADJ
fsr-3719	147	28	standard	standard	ADJ
fsr-3719	147	29	deviation	deviation	NOUN
fsr-3719	147	30	,	,	PUNCT
fsr-3719	147	31	that	that	SCONJ
fsr-3719	147	32	financial	financial	ADJ
fsr-3719	147	33	planner	planner	NOUN
fsr-3719	147	34	would	would	AUX
fsr-3719	147	35	have	have	VERB
fsr-3719	147	36	to	to	PART
fsr-3719	147	37	explain	explain	VERB
fsr-3719	147	38	very	very	ADV
fsr-3719	147	39	carefully	carefully	ADV
fsr-3719	147	40	that	that	SCONJ
fsr-3719	147	41	while	while	SCONJ
fsr-3719	147	42	the	the	DET
fsr-3719	147	43	risk	risk	NOUN
fsr-3719	147	44	is	be	AUX
fsr-3719	147	45	low	low	ADJ
fsr-3719	147	46	,	,	PUNCT
fsr-3719	147	47	so	so	ADV
fsr-3719	147	48	is	be	AUX
fsr-3719	147	49	the	the	DET
fsr-3719	147	50	size	size	NOUN
fsr-3719	147	51	of	of	ADP
fsr-3719	147	52	the	the	DET
fsr-3719	147	53	12	12	NUM
fsr-3719	147	54	financial	financial	ADJ
fsr-3719	147	55	services	service	NOUN
fsr-3719	147	56	review	review	NOUN
fsr-3719	147	57	,	,	PUNCT
fsr-3719	147	58	3(l	3(l	NUM
fsr-3719	147	59	)	)	PUNCT
fsr-3719	147	60	1993	1993	NUM
fsr-3719	147	61	table	table	NOUN
fsr-3719	147	62	2	2	NUM
fsr-3719	147	63	.	.	X
fsr-3719	148	1	e	e	X
fsr-3719	148	2	-	-	NOUN
fsr-3719	148	3	v	v	ADP
fsr-3719	148	4	analysis	analysis	NOUN
fsr-3719	148	5	-	-	PUNCT
fsr-3719	148	6	male	male	ADJ
fsr-3719	148	7	and	and	CCONJ
fsr-3719	148	8	female	female	NOUN
fsr-3719	148	9	,	,	PUNCT
fsr-3719	148	10	both	both	PRON
fsr-3719	148	11	age	age	NOUN
fsr-3719	148	12	45	45	NUM
fsr-3719	148	13	-	-	PUNCT
fsr-3719	148	14	various	various	ADJ
fsr-3719	148	15	estate	estate	NOUN
fsr-3719	148	16	plans	plan	NOUN
fsr-3719	148	17	--	--	PUNCT
fsr-3719	148	18	i%	i%	NOUN
fsr-3719	148	19	discounted	discount	VERB
fsr-3719	148	20	at	at	ADP
fsr-3719	148	21	4	4	NUM
fsr-3719	148	22	%	%	NOUN
fsr-3719	148	23	discounted	discount	VERB
fsr-3719	148	24	at	at	ADP
fsr-3719	148	25	4	4	NUM
fsr-3719	148	26	%	%	NOUN
fsr-3719	148	27	net	net	ADJ
fsr-3719	148	28	present	present	ADJ
fsr-3719	148	29	standard	standard	ADJ
fsr-3719	148	30	net	net	ADJ
fsr-3719	148	31	present	present	ADJ
fsr-3719	148	32	standard	standard	ADJ
fsr-3719	148	33	coefficient	coefficient	NOUN
fsr-3719	148	34	value	value	NOUN
fsr-3719	148	35	to	to	ADP
fsr-3719	148	36	heirs	heir	NOUN
fsr-3719	148	37	deviation	deviation	NOUN
fsr-3719	148	38	value	value	NOUN
fsr-3719	148	39	to	to	ADP
fsr-3719	148	40	heirs	heir	NOUN
fsr-3719	148	41	deviation	deviation	NOUN
fsr-3719	148	42	of	of	ADP
fsr-3719	148	43	variation	variation	NOUN
fsr-3719	148	44	n	n	PROPN
fsr-3719	148	45	t	t	NOUN
fsr-3719	148	46	1,585.299	1,585.299	NUM
fsr-3719	148	47	$	$	SYM
fsr-3719	148	48	295,925	295,925	NUM
fsr-3719	148	49	l	l	NOUN
fsr-3719	148	50	f	f	NOUN
fsr-3719	148	51	1,534,620	1,534,620	NUM
fsr-3719	148	52	$	$	SYM
fsr-3719	148	53	291,595	291,595	NUM
fsr-3719	148	54	0.19001121	0.19001121	NUM
fsr-3719	148	55	l	l	NOUN
fsr-3719	148	56	f	f	PROPN
fsr-3719	148	57	1,534,620	1,534,620	NUM
fsr-3719	148	58	$	$	SYM
fsr-3719	148	59	29	29	NUM
fsr-3719	148	60	1,595	1,595	NUM
fsr-3719	148	61	k	k	NOUN
fsr-3719	148	62	s	s	PROPN
fsr-3719	148	63	1,383.048	1,383.048	NUM
fsr-3719	148	64	$	$	SYM
fsr-3719	148	65	258,847	258,847	NUM
fsr-3719	148	66	0.18715692	0.18715692	NUM
fsr-3719	148	67	p	p	X
fsr-3719	148	68	t	t	X
fsr-3719	149	1	i	i	PRON
fsr-3719	149	2	,	,	PUNCT
fsr-3719	149	3	5	5	NUM
fsr-3719	149	4	17,893	17,893	NUM
fsr-3719	149	5	$	$	SYM
fsr-3719	149	6	263,083	263,083	NUM
fsr-3719	149	7	n	n	NOUN
fsr-3719	149	8	s	s	NOUN
fsr-3719	149	9	i	i	PRON
fsr-3719	149	10	,	,	PUNCT
fsr-3719	149	11	585,299	585,299	NUM
fsr-3719	149	12	$	$	SYM
fsr-3719	149	13	295,925	295,925	NUM
fsr-3719	149	14	0.18666826	0.18666826	NUM
fsr-3719	150	1	f	f	NOUN
fsr-3719	150	2	f	f	NOUN
fsr-3719	151	1	i	i	PRON
fsr-3719	151	2	,	,	PUNCT
fsr-3719	151	3	503.692	503.692	NUM
fsr-3719	151	4	f253,6	f253,6	VERB
fsr-3719	152	1	i	i	PRON
fsr-3719	152	2	i	i	INTJ
fsr-3719	153	1	j	j	PROPN
fsr-3719	153	2	f	f	X
fsr-3719	154	1	i	i	PROPN
fsr-3719	154	2	,	,	PUNCT
fsr-3719	154	3	183,677	183,677	NUM
fsr-3719	154	4	$	$	SYM
fsr-3719	154	5	218,924	218,924	NUM
fsr-3719	154	6	0.18495248	0.18495248	NUM
fsr-3719	155	1	d	d	X
fsr-3719	155	2	s	s	VERB
fsr-3719	155	3	i	i	PRON
fsr-3719	155	4	,	,	PUNCT
fsr-3719	155	5	453,o	453,o	PROPN
fsr-3719	155	6	i3	i3	NOUN
fsr-3719	155	7	$	$	SYM
fsr-3719	155	8	250,388	250,388	NUM
fsr-3719	155	9	n	n	PRON
fsr-3719	155	10	$	$	SYM
fsr-3719	155	11	i	i	NOUN
fsr-3719	155	12	.433,727	.433,727	PUNCT
fsr-3719	156	1	$	$	SYM
fsr-3719	156	2	249,824	249,824	NUM
fsr-3719	156	3	0.17424796	0.17424796	NUM
fsr-3719	156	4	h	h	NOUN
fsr-3719	156	5	$	$	SYM
fsr-3719	156	6	1,436,286	1,436,286	NUM
fsr-3719	156	7	$	$	SYM
fsr-3719	156	8	219.805	219.805	NUM
fsr-3719	156	9	p	p	NOUN
fsr-3719	156	10	$	$	SYM
fsr-3719	156	11	i	i	PRON
fsr-3719	156	12	,	,	PUNCT
fsr-3719	156	13	5	5	NUM
fsr-3719	156	14	17,893	17,893	NUM
fsr-3719	156	15	$	$	SYM
fsr-3719	156	16	263,083	263,083	NUM
fsr-3719	156	17	0.173321	0.173321	NUM
fsr-3719	156	18	i8	i8	NOUN
fsr-3719	156	19	n	n	NOUN
fsr-3719	156	20	s	s	NOUN
fsr-3719	156	21	i	i	NOUN
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fsr-3719	156	23	$	$	SYM
fsr-3719	156	24	249,824	249,824	NUM
fsr-3719	156	25	c	c	NOUN
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fsr-3719	156	27	$	$	SYM
fsr-3719	156	28	227,866	227,866	NUM
fsr-3719	156	29	0.1732	0.1732	NUM
fsr-3719	156	30	i41	i41	PROPN
fsr-3719	156	31	6	6	NUM
fsr-3719	156	32	k	k	NOUN
fsr-3719	156	33	t	t	PROPN
fsr-3719	157	1	i	i	PRON
fsr-3719	157	2	.383,048	.383,048	PUNCT
fsr-3719	158	1	s258.847	s258.847	PROPN
fsr-3719	159	1	d	d	NOUN
fsr-3719	159	2	0	0	PUNCT
fsr-3719	160	1	i	i	PRON
fsr-3719	160	2	,	,	PUNCT
fsr-3719	160	3	453,o	453,o	PROPN
fsr-3719	160	4	i3	i3	NOUN
fsr-3719	160	5	$	$	SYM
fsr-3719	160	6	250,388	250,388	NUM
fsr-3719	160	7	0.1723233	0.1723233	NUM
fsr-3719	160	8	0	0	NUM
fsr-3719	160	9	$	$	SYM
fsr-3719	160	10	i	i	PRON
fsr-3719	160	11	,	,	PUNCT
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fsr-3719	160	14	i6	i6	NOUN
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fsr-3719	160	16	f	f	PROPN
fsr-3719	161	1	i	i	PRON
fsr-3719	161	2	,	,	PUNCT
fsr-3719	161	3	i	i	PRON
fsr-3719	161	4	i	i	VERB
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fsr-3719	161	6	$	$	SYM
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fsr-3719	161	8	0.16923936	0.16923936	NUM
fsr-3719	161	9	e	e	NOUN
fsr-3719	161	10	f	f	PROPN
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fsr-3719	161	12	,	,	PUNCT
fsr-3719	161	13	i95	i95	NOUN
fsr-3719	161	14	$	$	SYM
fsr-3719	161	15	219,191	219,191	NUM
fsr-3719	161	16	f	f	NOUN
fsr-3719	161	17	$	$	SYM
fsr-3719	161	18	i	i	NOUN
fsr-3719	161	19	.503,692	.503,692	PUNCT
fsr-3719	162	1	$	$	SYM
fsr-3719	162	2	253.6	253.6	NUM
fsr-3719	162	3	i	i	PRON
fsr-3719	162	4	i	i	PRON
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fsr-3719	162	6	c	c	NOUN
fsr-3719	162	7	sl.315,516	sl.315,516	VERB
fsr-3719	162	8	s227.866	s227.866	PROPN
fsr-3719	162	9	e	e	PROPN
fsr-3719	162	10	s	s	PROPN
fsr-3719	162	11	1,366	1,366	NUM
fsr-3719	162	12	,	,	PUNCT
fsr-3719	162	13	i95	i95	NOUN
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fsr-3719	163	1	i	i	PRON
fsr-3719	163	2	,	,	PUNCT
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fsr-3719	163	4	16	16	NUM
fsr-3719	163	5	174,094	174,094	NUM
fsr-3719	164	1	i	i	PRON
fsr-3719	164	2	s	s	VERB
fsr-3719	164	3	i	i	PRON
fsr-3719	164	4	,	,	PUNCT
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fsr-3719	165	1	i	i	PRON
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fsr-3719	167	2	t	t	PROPN
fsr-3719	167	3	i	i	PRON
fsr-3719	167	4	,	,	PUNCT
fsr-3719	167	5	183,677	183,677	NUM
fsr-3719	167	6	$	$	SYM
fsr-3719	167	7	218,924	218,924	NUM
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fsr-3719	168	1	f	f	NOUN
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fsr-3719	168	3	,	,	PUNCT
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fsr-3719	168	8	b	b	X
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fsr-3719	168	10	f	f	PROPN
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fsr-3719	168	12	,	,	PUNCT
fsr-3719	168	13	i94	i94	NOUN
fsr-3719	168	14	0	0	NUM
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fsr-3719	169	4	i	i	PRON
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fsr-3719	169	6	i	i	PRON
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fsr-3719	170	1	i	i	PRON
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fsr-3719	170	4	a	a	DET
fsr-3719	170	5	s936,039	s936,039	NOUN
fsr-3719	170	6	s127.849	s127.849	NOUN
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fsr-3719	170	8	a	a	DET
fsr-3719	170	9	s936,039	s936,039	NOUN
fsr-3719	170	10	s	s	PART
fsr-3719	170	11	127,849	127,849	NUM
fsr-3719	170	12	g	g	NOUN
fsr-3719	170	13	f	f	PROPN
fsr-3719	171	1	i	i	PRON
fsr-3719	171	2	,	,	PUNCT
fsr-3719	171	3	298,789	298,789	NUM
fsr-3719	171	4	s	s	VERB
fsr-3719	171	5	174,094	174,094	NUM
fsr-3719	171	6	0.13404333	0.13404333	NUM
fsr-3719	171	7	the	the	DET
fsr-3719	171	8	c	c	NOUN
fsr-3719	171	9	-	-	PUNCT
fsr-3719	171	10	v	v	NOUN
fsr-3719	171	11	fronlier	fronlier	NOUN
fsr-3719	171	12	(	(	PUNCT
fsr-3719	171	13	npv	npv	NOUN
fsr-3719	171	14	verus	verus	PROPN
fsr-3719	171	15	standard	standard	PROPN
fsr-3719	171	16	devlatlon	devlatlon	PROPN
fsr-3719	171	17	)	)	PUNCT
fsr-3719	171	18	n	n	ADP
fsr-3719	172	1	l	l	NOUN
fsr-3719	173	1	p	p	X
fsr-3719	173	2	f	f	PROPN
fsr-3719	173	3	d	d	X
fsr-3719	173	4	ii	ii	PROPN
fsr-3719	173	5	0	0	NUM
fsr-3719	174	1	g	g	PROPN
fsr-3719	174	2	i	i	PRON
fsr-3719	174	3	a	a	PRON
fsr-3719	174	4	the	the	DET
fsr-3719	174	5	e	e	PROPN
fsr-3719	174	6	-	-	NOUN
fsr-3719	174	7	v	v	ADJ
fsr-3719	174	8	frontier	frontier	NOUN
fsr-3719	174	9	(	(	PUNCT
fsr-3719	174	10	npv	npv	NOUN
fsr-3719	174	11	verus	verus	NOUN
fsr-3719	174	12	coefficient	coefficient	NOUN
fsr-3719	174	13	of	of	ADP
fsr-3719	174	14	variation	variation	NOUN
fsr-3719	174	15	)	)	PUNCT
fsr-3719	174	16	estate	estate	NOUN
fsr-3719	174	17	being	be	AUX
fsr-3719	174	18	passed	pass	VERB
fsr-3719	174	19	to	to	ADP
fsr-3719	174	20	heir(s	heir(s	VERB
fsr-3719	174	21	)	)	PUNCT
fsr-3719	174	22	.	.	PUNCT
fsr-3719	175	1	[	[	X
fsr-3719	175	2	note	note	VERB
fsr-3719	175	3	that	that	SCONJ
fsr-3719	175	4	this	this	DET
fsr-3719	175	5	problem	problem	NOUN
fsr-3719	175	6	can	can	AUX
fsr-3719	175	7	be	be	AUX
fsr-3719	175	8	eliminated	eliminate	VERB
fsr-3719	175	9	if	if	SCONJ
fsr-3719	175	10	the	the	DET
fsr-3719	175	11	coefficient	coefficient	NOUN
fsr-3719	175	12	of	of	ADP
fsr-3719	175	13	variation	variation	NOUN
fsr-3719	175	14	is	be	AUX
fsr-3719	175	15	used	use	VERB
fsr-3719	175	16	to	to	PART
fsr-3719	175	17	select	select	VERB
fsr-3719	175	18	the	the	DET
fsr-3719	175	19	efficient	efficient	ADJ
fsr-3719	175	20	frontier	frontier	NOUN
fsr-3719	175	21	.	.	PUNCT
fsr-3719	175	22	]	]	PUNCT
fsr-3719	176	1	another	another	DET
fsr-3719	176	2	simulation	simulation	NOUN
fsr-3719	176	3	-	-	PUNCT
fsr-3719	176	4	an	an	DET
fsr-3719	176	5	elderly	elderly	ADJ
fsr-3719	176	6	couple	couple	NOUN
fsr-3719	176	7	this	this	DET
fsr-3719	176	8	simulation	simulation	NOUN
fsr-3719	176	9	is	be	AUX
fsr-3719	176	10	similar	similar	ADJ
fsr-3719	176	11	to	to	ADP
fsr-3719	176	12	the	the	DET
fsr-3719	176	13	one	one	NUM
fsr-3719	176	14	above	above	ADV
fsr-3719	176	15	,	,	PUNCT
fsr-3719	176	16	but	but	CCONJ
fsr-3719	176	17	the	the	DET
fsr-3719	176	18	couple	couple	NOUN
fsr-3719	176	19	is	be	AUX
fsr-3719	176	20	older	old	ADJ
fsr-3719	176	21	and	and	CCONJ
fsr-3719	176	22	wealthier	wealthy	ADJ
fsr-3719	176	23	.	.	PUNCT
fsr-3719	177	1	assume	assume	VERB
fsr-3719	177	2	the	the	DET
fsr-3719	177	3	following	follow	VERB
fsr-3719	177	4	estate	estate	NOUN
fsr-3719	177	5	:	:	PUNCT
fsr-3719	177	6	husband	husband	NOUN
fsr-3719	177	7	-	-	PUNCT
fsr-3719	177	8	separate	separate	ADJ
fsr-3719	177	9	assets-$500,000	assets-$500,000	PROPN
fsr-3719	177	10	,	,	PUNCT
fsr-3719	177	11	efficient	efficient	ADJ
fsr-3719	177	12	frontiers	frontier	NOUN
fsr-3719	177	13	in	in	ADP
fsr-3719	177	14	estate	estate	NOUN
fsr-3719	177	15	planning	plan	VERB
fsr-3719	177	16	13	13	NUM
fsr-3719	177	17	table	table	NOUN
fsr-3719	177	18	3	3	NUM
fsr-3719	177	19	.	.	X
fsr-3719	178	1	e	e	X
fsr-3719	178	2	-	-	NOUN
fsr-3719	178	3	v	v	ADP
fsr-3719	178	4	analysis	analysis	NOUN
fsr-3719	178	5	-	-	PUNCT
fsr-3719	178	6	male	male	ADJ
fsr-3719	178	7	and	and	CCONJ
fsr-3719	178	8	female	female	NOUN
fsr-3719	178	9	,	,	PUNCT
fsr-3719	178	10	both	both	PRON
fsr-3719	178	11	age	age	NOUN
fsr-3719	178	12	45	45	NUM
fsr-3719	178	13	-	-	PUNCT
fsr-3719	178	14	various	various	ADJ
fsr-3719	178	15	estate	estate	NOUN
fsr-3719	178	16	plans-5	plans-5	PROPN
fsr-3719	178	17	%	%	NOUN
fsr-3719	178	18	discounted	discount	VERB
fsr-3719	178	19	at	at	ADP
fsr-3719	178	20	5	5	NUM
fsr-3719	178	21	%	%	NOUN
fsr-3719	178	22	discounted	discount	VERB
fsr-3719	178	23	at	at	ADP
fsr-3719	178	24	5	5	NUM
fsr-3719	178	25	8	8	NUM
fsr-3719	178	26	net	net	ADJ
fsr-3719	178	27	present	present	ADJ
fsr-3719	178	28	standard	standard	ADJ
fsr-3719	178	29	net	net	ADJ
fsr-3719	178	30	present	present	ADJ
fsr-3719	178	31	standard	standard	ADJ
fsr-3719	178	32	coefficient	coefficient	NOUN
fsr-3719	178	33	value	value	NOUN
fsr-3719	178	34	to	to	ADP
fsr-3719	178	35	heirs	heir	NOUN
fsr-3719	178	36	deviation	deviation	NOUN
fsr-3719	178	37	value	value	NOUN
fsr-3719	178	38	to	to	ADP
fsr-3719	178	39	heirs	heir	NOUN
fsr-3719	178	40	deviation	deviation	NOUN
fsr-3719	178	41	of	of	ADP
fsr-3719	178	42	variation	variation	NOUN
fsr-3719	178	43	n	n	NOUN
fsr-3719	179	1	f	f	NOUN
fsr-3719	180	1	i	i	PRON
fsr-3719	180	2	,	,	PUNCT
fsr-3719	180	3	068,795	068,795	NUM
fsr-3719	180	4	t	t	NOUN
fsr-3719	180	5	124,754	124,754	NUM
fsr-3719	180	6	j	j	NOUN
fsr-3719	180	7	$	$	SYM
fsr-3719	180	8	799,565	799,565	NUM
fsr-3719	180	9	$	$	SYM
fsr-3719	180	10	99,456	99,456	NUM
fsr-3719	180	11	0.12438764	0.12438764	NUM
fsr-3719	180	12	l	l	NOUN
fsr-3719	180	13	t	t	PROPN
fsr-3719	180	14	1,033,8	1,033,8	NUM
fsr-3719	180	15	i2	i2	PROPN
fsr-3719	180	16	$	$	SYM
fsr-3719	180	17	121,463	121,463	NUM
fsr-3719	180	18	l	l	NOUN
fsr-3719	180	19	f	f	X
fsr-3719	181	1	i	i	PRON
fsr-3719	181	2	,	,	PUNCT
fsr-3719	181	3	033.a	033.a	PROPN
fsr-3719	181	4	i2	i2	PROPN
fsr-3719	181	5	$	$	SYM
fsr-3719	181	6	121,463	121,463	NUM
fsr-3719	181	7	0.1	0.1	NUM
fsr-3719	181	8	1749041	1749041	NUM
fsr-3719	181	9	p	p	NOUN
fsr-3719	181	10	$	$	SYM
fsr-3719	181	11	1.025.226	1.025.226	NUM
fsr-3719	181	12	f	f	NOUN
fsr-3719	181	13	1	1	NUM
fsr-3719	181	14	12,099	12,099	NUM
fsr-3719	181	15	n	n	NOUN
fsr-3719	181	16	f	f	NOUN
fsr-3719	181	17	i	i	NOUN
fsr-3719	181	18	.068,795	.068,795	PUNCT
fsr-3719	182	1	$	$	SYM
fsr-3719	182	2	124,754	124,754	NUM
fsr-3719	182	3	0.11672397	0.11672397	NUM
fsr-3719	182	4	f	f	X
fsr-3719	182	5	s	s	PART
fsr-3719	182	6	1	1	NUM
fsr-3719	182	7	,	,	PUNCT
fsr-3719	182	8	o	o	PROPN
fsr-3719	182	9	14,970	14,970	NUM
fsr-3719	182	10	f	f	NOUN
fsr-3719	182	11	100,728	100,728	NUM
fsr-3719	182	12	k	k	NOUN
fsr-3719	182	13	$	$	SYM
fsr-3719	182	14	931,746	931,746	NUM
fsr-3719	182	15	$	$	SYM
fsr-3719	182	16	107,250	107,250	NUM
fsr-3719	182	17	0.1	0.1	NUM
fsr-3719	182	18	1510648	1510648	NUM
fsr-3719	182	19	d	d	ADP
fsr-3719	182	20	$	$	SYM
fsr-3719	182	21	979,988	979,988	NUM
fsr-3719	182	22	$	$	SYM
fsr-3719	182	23	97,76	97,76	NOUN
fsr-3719	182	24	i	i	PRON
fsr-3719	182	25	i3	i3	VERB
fsr-3719	182	26	$	$	SYM
fsr-3719	182	27	752,250	752,250	NUM
fsr-3719	182	28	$	$	SYM
fsr-3719	182	29	85,785	85,785	NUM
fsr-3719	182	30	0.1	0.1	NUM
fsr-3719	182	31	i403789	i403789	ADJ
fsr-3719	182	32	h	h	NOUN
fsr-3719	182	33	$	$	SYM
fsr-3719	182	34	97	97	NUM
fsr-3719	182	35	i	i	PRON
fsr-3719	182	36	,	,	PUNCT
fsr-3719	182	37	40	40	NUM
fsr-3719	182	38	i	i	NOUN
fsr-3719	182	39	$	$	SYM
fsr-3719	182	40	88.728	88.728	NUM
fsr-3719	182	41	p	p	NOUN
fsr-3719	183	1	f	f	X
fsr-3719	184	1	i	i	PRON
fsr-3719	184	2	,	,	PUNCT
fsr-3719	184	3	025,226	025,226	NUM
fsr-3719	184	4	$	$	SYM
fsr-3719	184	5	i	i	PRON
fsr-3719	184	6	12,099	12,099	NUM
fsr-3719	184	7	0.10934077	0.10934077	NUM
fsr-3719	184	8	tl	tl	PROPN
fsr-3719	184	9	$	$	SYM
fsr-3719	184	10	966,728	966,728	NUM
fsr-3719	184	11	$	$	SYM
fsr-3719	184	12	96,267	96,267	NUM
fsr-3719	184	13	c	c	NOUN
fsr-3719	184	14	$	$	SYM
fsr-3719	184	15	887	887	NUM
fsr-3719	184	16	,	,	PUNCT
fsr-3719	184	17	i88	i88	VERB
fsr-3719	184	18	$	$	SYM
fsr-3719	184	19	90,202	90,202	NUM
fsr-3719	184	20	0.1016718	0.1016718	NUM
fsr-3719	184	21	k	k	NOUN
fsr-3719	184	22	$	$	SYM
fsr-3719	184	23	931,746	931,746	NUM
fsr-3719	184	24	f	f	NOUN
fsr-3719	184	25	107.250	107.250	NUM
fsr-3719	184	26	d	d	NOUN
fsr-3719	184	27	$	$	SYM
fsr-3719	184	28	979,988	979,988	NUM
fsr-3719	184	29	t97,76	t97,76	SYM
fsr-3719	184	30	1	1	NUM
fsr-3719	184	31	0.09975734	0.09975734	NUM
fsr-3719	184	32	0	0	NUM
fsr-3719	184	33	$	$	SYM
fsr-3719	184	34	923	923	NUM
fsr-3719	184	35	,	,	PUNCT
fsr-3719	184	36	i59	i59	VERB
fsr-3719	184	37	$	$	SYM
fsr-3719	184	38	69.305	69.305	NUM
fsr-3719	184	39	n	n	CCONJ
fsr-3719	184	40	$	$	SYM
fsr-3719	184	41	966,728	966,728	NUM
fsr-3719	184	42	$	$	SYM
fsr-3719	184	43	96.267	96.267	NUM
fsr-3719	184	44	0.09958023	0.09958023	NUM
fsr-3719	184	45	e	e	NOUN
fsr-3719	184	46	$	$	SYM
fsr-3719	184	47	922,170	922,170	NUM
fsr-3719	184	48	$	$	SYM
fsr-3719	184	49	79,525	79,525	NUM
fsr-3719	184	50	f	f	NOUN
fsr-3719	184	51	s	s	X
fsr-3719	185	1	i	i	PRON
fsr-3719	185	2	,	,	PUNCT
fsr-3719	185	3	o	o	PROPN
fsr-3719	185	4	i	i	ADV
fsr-3719	185	5	4,970	4,970	NUM
fsr-3719	185	6	t	t	PROPN
fsr-3719	185	7	100,728	100,728	NUM
fsr-3719	185	8	0.09924234	0.09924234	NUM
fsr-3719	185	9	c	c	NOUN
fsr-3719	185	10	$	$	SYM
fsr-3719	185	11	887	887	NUM
fsr-3719	185	12	,	,	PUNCT
fsr-3719	185	13	i88	i88	VERB
fsr-3719	185	14	$	$	SYM
fsr-3719	185	15	90,202	90,202	NUM
fsr-3719	185	16	ii	ii	NOUN
fsr-3719	185	17	3971,401	3971,401	NUM
fsr-3719	185	18	$	$	SYM
fsr-3719	185	19	88,728	88,728	NUM
fsr-3719	185	20	0.09	0.09	NUM
fsr-3719	185	21	i34024	i34024	NOUN
fsr-3719	185	22	g	g	NOUN
fsr-3719	185	23	$	$	SYM
fsr-3719	185	24	878.60	878.60	NUM
fsr-3719	185	25	i	i	PRON
fsr-3719	185	26	f54,004	f54,004	VERB
fsr-3719	185	27	e	e	VERB
fsr-3719	185	28	$	$	SYM
fsr-3719	185	29	922,170	922,170	NUM
fsr-3719	185	30	$	$	SYM
fsr-3719	185	31	79.525	79.525	NUM
fsr-3719	185	32	0.0862368	0.0862368	NUM
fsr-3719	185	33	i	i	PRON
fsr-3719	185	34	j	j	PROPN
fsr-3719	185	35	$	$	SYM
fsr-3719	185	36	799.565	799.565	NUM
fsr-3719	185	37	$	$	SYM
fsr-3719	185	38	99.456	99.456	NUM
fsr-3719	185	39	i	i	NOUN
fsr-3719	185	40	$	$	SYM
fsr-3719	185	41	677,506	677,506	NUM
fsr-3719	185	42	$	$	SYM
fsr-3719	185	43	56.4	56.4	NUM
fsr-3719	185	44	i2	i2	NOUN
fsr-3719	185	45	0.0832642	0.0832642	NUM
fsr-3719	185	46	1	1	NUM
fsr-3719	185	47	i3	i3	NOUN
fsr-3719	185	48	$	$	SYM
fsr-3719	185	49	752,250	752,250	NUM
fsr-3719	185	50	$	$	SYM
fsr-3719	185	51	85,785	85,785	NUM
fsr-3719	185	52	0	0	NUM
fsr-3719	185	53	$	$	SYM
fsr-3719	185	54	923,159	923,159	NUM
fsr-3719	185	55	$	$	SYM
fsr-3719	185	56	69,305	69,305	NUM
fsr-3719	185	57	0.07507374	0.07507374	NUM
fsr-3719	185	58	i	i	PRON
fsr-3719	185	59	$	$	SYM
fsr-3719	185	60	677,506	677,506	NUM
fsr-3719	185	61	$	$	SYM
fsr-3719	185	62	56.4	56.4	NUM
fsr-3719	185	63	12	12	NUM
fsr-3719	185	64	a	a	DET
fsr-3719	185	65	$	$	SYM
fsr-3719	185	66	633,028	633,028	NUM
fsr-3719	185	67	$	$	SYM
fsr-3719	185	68	39.252	39.252	NUM
fsr-3719	185	69	0.06200674	0.06200674	NUM
fsr-3719	185	70	a	a	DET
fsr-3719	185	71	$	$	SYM
fsr-3719	185	72	633.028	633.028	NUM
fsr-3719	185	73	$	$	SYM
fsr-3719	185	74	39,252	39,252	NUM
fsr-3719	185	75	g	g	NOUN
fsr-3719	185	76	t878,60	t878,60	NOUN
fsr-3719	185	77	i	i	PRON
fsr-3719	185	78	$	$	SYM
fsr-3719	185	79	54,004	54,004	NUM
fsr-3719	185	80	0.06	0.06	NUM
fsr-3719	185	81	i4659	i4659	VERB
fsr-3719	185	82	the	the	DET
fsr-3719	185	83	e	e	NOUN
fsr-3719	185	84	-	-	NOUN
fsr-3719	185	85	v	v	ADJ
fsr-3719	185	86	frontier	frontier	NOUN
fsr-3719	185	87	the	the	DET
fsr-3719	185	88	e	e	NOUN
fsr-3719	185	89	-	-	NOUN
fsr-3719	185	90	v	v	ADJ
fsr-3719	185	91	frontier	frontier	NOUN
fsr-3719	185	92	(	(	PUNCT
fsr-3719	185	93	npv	npv	NOUN
fsr-3719	185	94	verus	verus	PROPN
fsr-3719	185	95	standard	standard	PROPN
fsr-3719	185	96	devlatlon	devlatlon	PROPN
fsr-3719	185	97	)	)	PUNCT
fsr-3719	185	98	(	(	PUNCT
fsr-3719	185	99	npv	npv	NOUN
fsr-3719	185	100	verus	verus	NOUN
fsr-3719	185	101	coefficient	coefficient	NOUN
fsr-3719	185	102	of	of	ADP
fsr-3719	185	103	variation	variation	NOUN
fsr-3719	185	104	)	)	PUNCT
fsr-3719	185	105	with	with	ADP
fsr-3719	185	106	a	a	DET
fsr-3719	185	107	taxable	taxable	ADJ
fsr-3719	185	108	10	10	NUM
fsr-3719	185	109	%	%	NOUN
fsr-3719	185	110	expected	expect	VERB
fsr-3719	185	111	rate	rate	NOUN
fsr-3719	185	112	of	of	ADP
fsr-3719	185	113	return	return	NOUN
fsr-3719	185	114	and	and	CCONJ
fsr-3719	185	115	a	a	DET
fsr-3719	185	116	standard	standard	ADJ
fsr-3719	185	117	deviation	deviation	NOUN
fsr-3719	185	118	of	of	ADP
fsr-3719	185	119	5	5	NUM
fsr-3719	185	120	%	%	NOUN
fsr-3719	185	121	;	;	PUNCT
fsr-3719	185	122	wife	wife	NOUN
fsr-3719	185	123	-	-	PUNCT
fsr-3719	185	124	separate	separate	ADJ
fsr-3719	185	125	assets-$500,000	assets-$500,000	NUM
fsr-3719	185	126	,	,	PUNCT
fsr-3719	185	127	with	with	ADP
fsr-3719	185	128	a	a	DET
fsr-3719	185	129	taxable	taxable	ADJ
fsr-3719	185	130	7	7	NUM
fsr-3719	185	131	%	%	NOUN
fsr-3719	185	132	expected	expect	VERB
fsr-3719	185	133	rate	rate	NOUN
fsr-3719	185	134	of	of	ADP
fsr-3719	185	135	return	return	NOUN
fsr-3719	185	136	and	and	CCONJ
fsr-3719	185	137	a	a	DET
fsr-3719	185	138	standard	standard	ADJ
fsr-3719	185	139	deviation	deviation	NOUN
fsr-3719	185	140	of	of	ADP
fsr-3719	185	141	3	3	NUM
fsr-3719	185	142	%	%	NOUN
fsr-3719	185	143	;	;	PUNCT
fsr-3719	185	144	and	and	CCONJ
fsr-3719	185	145	joint	joint	ADJ
fsr-3719	185	146	assets	asset	NOUN
fsr-3719	185	147	(	(	PUNCT
fsr-3719	185	148	a	a	DET
fsr-3719	185	149	house	house	NOUN
fsr-3719	185	150	)	)	PUNCT
fsr-3719	185	151	of	of	ADP
fsr-3719	185	152	$	$	SYM
fsr-3719	185	153	200,000	200,000	NUM
fsr-3719	185	154	,	,	PUNCT
fsr-3719	185	155	with	with	ADP
fsr-3719	185	156	a	a	DET
fsr-3719	185	157	non	non	ADJ
fsr-3719	185	158	-	-	ADJ
fsr-3719	185	159	taxable	taxable	ADJ
fsr-3719	185	160	expected	expect	VERB
fsr-3719	185	161	rate	rate	NOUN
fsr-3719	185	162	of	of	ADP
fsr-3719	185	163	return	return	NOUN
fsr-3719	185	164	of	of	ADP
fsr-3719	185	165	5	5	NUM
fsr-3719	185	166	%	%	NOUN
fsr-3719	185	167	and	and	CCONJ
fsr-3719	185	168	an	an	DET
fsr-3719	185	169	expected	expect	VERB
fsr-3719	185	170	variance	variance	NOUN
fsr-3719	185	171	of	of	ADP
fsr-3719	185	172	1	1	NUM
fsr-3719	185	173	%	%	NOUN
fsr-3719	185	174	.	.	PUNCT
fsr-3719	186	1	assume	assume	VERB
fsr-3719	186	2	that	that	SCONJ
fsr-3719	186	3	both	both	PRON
fsr-3719	186	4	husband	husband	NOUN
fsr-3719	186	5	and	and	CCONJ
fsr-3719	186	6	wife	wife	NOUN
fsr-3719	186	7	are	be	AUX
fsr-3719	186	8	age	age	NOUN
fsr-3719	186	9	70	70	NUM
fsr-3719	186	10	.	.	PUNCT
fsr-3719	187	1	assume	assume	VERB
fsr-3719	187	2	a	a	DET
fsr-3719	187	3	100	100	NUM
fsr-3719	187	4	trial	trial	NOUN
fsr-3719	187	5	simulation	simulation	NOUN
fsr-3719	187	6	.	.	PUNCT
fsr-3719	188	1	after	after	SCONJ
fsr-3719	188	2	the	the	DET
fsr-3719	188	3	initial	initial	ADJ
fsr-3719	188	4	eight	eight	NUM
fsr-3719	188	5	plans	plan	NOUN
fsr-3719	188	6	(	(	PUNCT
fsr-3719	188	7	simple	simple	ADJ
fsr-3719	188	8	will	will	AUX
fsr-3719	188	9	through	through	ADP
fsr-3719	188	10	exemption	exemption	NOUN
fsr-3719	188	11	trust	trust	NOUN
fsr-3719	188	12	will	will	AUX
fsr-3719	188	13	,	,	PUNCT
fsr-3719	188	14	gifts	gift	NOUN
fsr-3719	188	15	,	,	PUNCT
fsr-3719	188	16	and	and	CCONJ
fsr-3719	188	17	term	term	NOUN
fsr-3719	188	18	life	life	NOUN
fsr-3719	188	19	)	)	PUNCT
fsr-3719	188	20	have	have	AUX
fsr-3719	188	21	been	be	AUX
fsr-3719	188	22	evaluated	evaluate	VERB
fsr-3719	188	23	,	,	PUNCT
fsr-3719	188	24	the	the	DET
fsr-3719	188	25	estate	estate	NOUN
fsr-3719	188	26	assets	asset	NOUN
fsr-3719	188	27	are	be	AUX
fsr-3719	188	28	reallocated	reallocate	VERB
fsr-3719	188	29	,	,	PUNCT
fsr-3719	188	30	holding	hold	VERB
fsr-3719	188	31	14	14	NUM
fsr-3719	188	32	financial	financial	ADJ
fsr-3719	188	33	services	service	NOUN
fsr-3719	188	34	reyiew	reyiew	VERB
fsr-3719	188	35	,	,	PUNCT
fsr-3719	188	36	3(l	3(l	NUM
fsr-3719	188	37	)	)	PUNCT
fsr-3719	188	38	1993	1993	NUM
fsr-3719	188	39	table	table	NOUN
fsr-3719	188	40	4	4	NUM
fsr-3719	188	41	.	.	X
fsr-3719	189	1	e	e	X
fsr-3719	189	2	-	-	NOUN
fsr-3719	189	3	v	v	ADP
fsr-3719	189	4	analysis	analysis	NOUN
fsr-3719	189	5	--	--	PUNCT
fsr-3719	189	6	hflale	hflale	ADJ
fsr-3719	189	7	and	and	CCONJ
fsr-3719	189	8	female	female	ADJ
fsr-3719	189	9	,	,	PUNCT
fsr-3719	189	10	both	both	PRON
fsr-3719	189	11	age	age	NOUN
fsr-3719	189	12	45	45	NUM
fsr-3719	189	13	-	-	PUNCT
fsr-3719	189	14	various	various	ADJ
fsr-3719	189	15	estate	estate	NOUN
fsr-3719	189	16	plans-6	plans-6	NOUN
fsr-3719	189	17	%	%	NOUN
fsr-3719	189	18	discounted	discount	VERB
fsr-3719	189	19	at	at	ADP
fsr-3719	189	20	6	6	NUM
fsr-3719	189	21	%	%	NOUN
fsr-3719	189	22	discounted	discount	VERB
fsr-3719	189	23	at	at	ADP
fsr-3719	189	24	6	6	NUM
fsr-3719	189	25	%	%	NOUN
fsr-3719	190	1	n	n	PRON
fsr-3719	190	2	l	l	NOUN
fsr-3719	191	1	p	p	X
fsr-3719	191	2	f	f	PROPN
fsr-3719	191	3	d	d	X
fsr-3719	191	4	ii	ii	PROPN
fsr-3719	191	5	n	n	PROPN
fsr-3719	191	6	k	k	NOUN
fsr-3719	191	7	0	0	PUNCT
fsr-3719	191	8	e	e	NOUN
fsr-3719	191	9	c	c	PROPN
fsr-3719	191	10	g	g	PROPN
fsr-3719	191	11	j	j	PROPN
fsr-3719	191	12	is	be	AUX
fsr-3719	191	13	i	i	PRON
fsr-3719	191	14	a	a	DET
fsr-3719	191	15	net	net	ADJ
fsr-3719	191	16	present	present	ADJ
fsr-3719	191	17	standard	standard	ADJ
fsr-3719	191	18	alue	alue	NOUN
fsr-3719	191	19	to	to	ADP
fsr-3719	191	20	heirs	heir	NOUN
fsr-3719	191	21	devlation	devlation	NOUN
fsr-3719	192	1	s727.526	s727.526	ADJ
fsr-3719	192	2	$	$	SYM
fsr-3719	192	3	703,108	703,108	NUM
fsr-3719	192	4	$	$	SYM
fsr-3719	192	5	699,198	699,198	NUM
fsr-3719	192	6	$	$	SYM
fsr-3719	192	7	691,701	691,701	NUM
fsr-3719	192	8	$	$	SYM
fsr-3719	192	9	667,283	667,283	NUM
fsr-3719	192	10	$	$	SYM
fsr-3719	192	11	663,373	663,373	NUM
fsr-3719	192	12	6658,108	6658,108	NUM
fsr-3719	192	13	$	$	SYM
fsr-3719	192	14	633,690	633,690	NUM
fsr-3719	192	15	$	$	SYM
fsr-3719	192	16	629,780	629,780	NUM
fsr-3719	192	17	$	$	SYM
fsr-3719	192	18	628.447	628.447	NUM
fsr-3719	192	19	s604.303	s604.303	PROPN
fsr-3719	192	20	$	$	SYM
fsr-3719	192	21	600	600	NUM
fsr-3719	192	22	,	,	PUNCT
fsr-3719	192	23	i20	i20	VERB
fsr-3719	192	24	$	$	SYM
fsr-3719	192	25	545,417	545,417	NUM
fsr-3719	192	26	$	$	SYM
fsr-3719	192	27	5	5	NUM
fsr-3719	192	28	13,903	13,903	NUM
fsr-3719	192	29	$	$	SYM
fsr-3719	192	30	46	46	NUM
fsr-3719	192	31	1,866	1,866	NUM
fsr-3719	192	32	f46,8	f46,8	NOUN
fsr-3719	192	33	12	12	NUM
fsr-3719	192	34	$	$	SYM
fsr-3719	192	35	37,552	37,552	NUM
fsr-3719	192	36	s54,27	s54,27	PROPN
fsr-3719	192	37	i	i	PRON
fsr-3719	192	38	$	$	SYM
fsr-3719	192	39	37,336	37,336	NUM
fsr-3719	192	40	$	$	SYM
fsr-3719	192	41	25,535	25,535	NUM
fsr-3719	192	42	$	$	SYM
fsr-3719	192	43	48,524	48,524	NUM
fsr-3719	192	44	$	$	SYM
fsr-3719	192	45	20,03	20,03	NUM
fsr-3719	192	46	i	i	NOUN
fsr-3719	192	47	$	$	SYM
fsr-3719	192	48	3	3	NUM
fsr-3719	192	49	1,872	1,872	NUM
fsr-3719	192	50	s	s	NOUN
fsr-3719	192	51	18,276	18,276	NUM
fsr-3719	192	52	6	6	NUM
fsr-3719	192	53	15,602	15,602	NUM
fsr-3719	192	54	$	$	SYM
fsr-3719	192	55	25	25	NUM
fsr-3719	192	56	,	,	PUNCT
fsr-3719	192	57	i40	i40	VERB
fsr-3719	192	58	$	$	SYM
fsr-3719	192	59	23,263	23,263	NUM
fsr-3719	192	60	$	$	SYM
fsr-3719	192	61	53‘47	53‘47	NUM
fsr-3719	192	62	1	1	NUM
fsr-3719	192	63	$	$	SYM
fsr-3719	192	64	52,2	52,2	NUM
fsr-3719	192	65	i5	i5	ADJ
fsr-3719	192	66	$	$	SYM
fsr-3719	192	67	12,100	12,100	NUM
fsr-3719	192	68	$	$	SYM
fsr-3719	192	69	432.27	432.27	NUM
fsr-3719	192	70	i	i	NOUN
fsr-3719	192	71	$	$	SYM
fsr-3719	192	72	14,193	14,193	NUM
fsr-3719	192	73	0	0	NUM
fsr-3719	193	1	j	j	PROPN
fsr-3719	193	2	p	p	PROPN
fsr-3719	193	3	h	h	NOUN
fsr-3719	193	4	n	n	NOUN
fsr-3719	194	1	f	f	NOUN
fsr-3719	194	2	l	l	NOUN
fsr-3719	195	1	k	k	NOUN
fsr-3719	195	2	c	c	NOUN
fsr-3719	195	3	g	g	PROPN
fsr-3719	195	4	d	d	PROPN
fsr-3719	195	5	a	a	DET
fsr-3719	195	6	n	n	NOUN
fsr-3719	195	7	0	0	NUM
fsr-3719	196	1	i	i	NOUN
fsr-3719	196	2	e	e	VERB
fsr-3719	196	3	net	net	ADJ
fsr-3719	196	4	present	present	ADJ
fsr-3719	196	5	standard	standard	PROPN
fsr-3719	196	6	coefflclent	coefflclent	ADJ
fsr-3719	196	7	lrlue	lrlue	NOUN
fsr-3719	196	8	to	to	ADP
fsr-3719	196	9	helrs	helrs	NOUN
fsr-3719	196	10	deviation	deviation	NOUN
fsr-3719	196	11	of	of	ADP
fsr-3719	196	12	variation	variation	NOUN
fsr-3719	196	13	$	$	SYM
fsr-3719	196	14	5	5	NUM
fsr-3719	196	15	13,903	13,903	NUM
fsr-3719	196	16	$	$	SYM
fsr-3719	196	17	545,417	545,417	NUM
fsr-3719	196	18	$	$	SYM
fsr-3719	196	19	699,198	699,198	NUM
fsr-3719	196	20	$	$	SYM
fsr-3719	196	21	663,373	663,373	NUM
fsr-3719	196	22	5727,526	5727,526	NUM
fsr-3719	196	23	$	$	SYM
fsr-3719	196	24	69	69	NUM
fsr-3719	196	25	i	i	NOUN
fsr-3719	196	26	.70	.70	NUM
fsr-3719	196	27	1	1	NUM
fsr-3719	196	28	$	$	SYM
fsr-3719	196	29	703,108	703,108	NUM
fsr-3719	196	30	$	$	SYM
fsr-3719	196	31	633,690	633,690	NUM
fsr-3719	196	32	$	$	SYM
fsr-3719	196	33	604,030	604,030	NUM
fsr-3719	196	34	$	$	SYM
fsr-3719	196	35	600	600	NUM
fsr-3719	196	36	,	,	PUNCT
fsr-3719	196	37	i20	i20	X
fsr-3719	196	38	$	$	SYM
fsr-3719	196	39	667,283	667,283	NUM
fsr-3719	196	40	$	$	SYM
fsr-3719	196	41	432,27	432,27	NUM
fsr-3719	196	42	1	1	NUM
fsr-3719	196	43	$	$	SYM
fsr-3719	196	44	658,108	658,108	NUM
fsr-3719	196	45	$	$	SYM
fsr-3719	196	46	629,780	629,780	NUM
fsr-3719	196	47	$	$	SYM
fsr-3719	196	48	461,866	461,866	NUM
fsr-3719	196	49	$	$	SYM
fsr-3719	196	50	52,215	52,215	NUM
fsr-3719	196	51	0.10160478	0.10160478	NUM
fsr-3719	196	52	$	$	SYM
fsr-3719	196	53	53,47	53,47	NUM
fsr-3719	196	54	i	i	NOUN
fsr-3719	196	55	0.0980369	0.0980369	NUM
fsr-3719	196	56	i	i	NOUN
fsr-3719	196	57	$	$	SYM
fsr-3719	196	58	54,27	54,27	NUM
fsr-3719	196	59	1	1	NUM
fsr-3719	196	60	0.0776	0.0776	NUM
fsr-3719	196	61	1893	1893	NUM
fsr-3719	196	62	$	$	SYM
fsr-3719	196	63	48,524	48,524	NUM
fsr-3719	196	64	0.073	0.073	NUM
fsr-3719	196	65	14738	14738	NUM
fsr-3719	196	66	$	$	SYM
fsr-3719	196	67	46.8	46.8	NUM
fsr-3719	196	68	12	12	NUM
fsr-3719	196	69	0.06434409	0.06434409	NUM
fsr-3719	196	70	$	$	SYM
fsr-3719	196	71	37,336	37,336	NUM
fsr-3719	196	72	0.05397708	0.05397708	NUM
fsr-3719	196	73	$	$	SYM
fsr-3719	196	74	37,552	37,552	NUM
fsr-3719	196	75	0.05340858	0.05340858	NUM
fsr-3719	196	76	$	$	SYM
fsr-3719	196	77	3	3	NUM
fsr-3719	196	78	i.872	i.872	NOUN
fsr-3719	196	79	0.05029589	0.05029589	NUM
fsr-3719	196	80	$	$	SYM
fsr-3719	196	81	25	25	NUM
fsr-3719	196	82	,	,	PUNCT
fsr-3719	196	83	i40	i40	NOUN
fsr-3719	196	84	0.04162045	0.04162045	NUM
fsr-3719	196	85	$	$	SYM
fsr-3719	196	86	23,263	23,263	NUM
fsr-3719	196	87	0.0387639	0.0387639	NUM
fsr-3719	196	88	i	i	PRON
fsr-3719	196	89	$	$	SYM
fsr-3719	196	90	25,535	25,535	NUM
fsr-3719	196	91	0.038267	0.038267	NUM
fsr-3719	196	92	i2	i2	PROPN
fsr-3719	196	93	$	$	SYM
fsr-3719	196	94	14,193	14,193	NUM
fsr-3719	196	95	0.03283357	0.03283357	NUM
fsr-3719	196	96	$	$	SYM
fsr-3719	196	97	20,03	20,03	NUM
fsr-3719	196	98	1	1	NUM
fsr-3719	196	99	0.03043725	0.03043725	NUM
fsr-3719	196	100	f	f	NOUN
fsr-3719	196	101	18,276	18,276	NUM
fsr-3719	196	102	0.0290	0.0290	NUM
fsr-3719	196	103	1966	1966	NUM
fsr-3719	196	104	$	$	SYM
fsr-3719	196	105	12	12	NUM
fsr-3719	196	106	,	,	PUNCT
fsr-3719	196	107	io0	io0	PROPN
fsr-3719	196	108	0.026	0.026	NUM
fsr-3719	196	109	19807	19807	NUM
fsr-3719	196	110	$	$	SYM
fsr-3719	196	111	628,447	628,447	NUM
fsr-3719	196	112	s	s	PART
fsr-3719	196	113	15,602	15,602	NUM
fsr-3719	196	114	0.02482628	0.02482628	NUM
fsr-3719	196	115	the	the	DET
fsr-3719	196	116	e	e	PROPN
fsr-3719	196	117	-	-	PROPN
fsr-3719	196	118	v	v	ADJ
fsr-3719	196	119	frontier	frontier	NOUN
fsr-3719	196	120	(	(	PUNCT
fsr-3719	196	121	npv	npv	NOUN
fsr-3719	196	122	verus	verus	NOUN
fsr-3719	196	123	standard	standard	ADJ
fsr-3719	196	124	deviation	deviation	NOUN
fsr-3719	196	125	)	)	PUNCT
fsr-3719	196	126	s727.526	s727.526	ADJ
fsr-3719	196	127	s46,t3	s46,t3	ADJ
fsr-3719	196	128	12	12	NUM
fsr-3719	196	129	6703,108	6703,108	NUM
fsr-3719	196	130	$	$	SYM
fsr-3719	196	131	37,552	37,552	NUM
fsr-3719	196	132	5691,701	5691,701	NUM
fsr-3719	196	133	$	$	SYM
fsr-3719	196	134	37,336	37,336	NUM
fsr-3719	196	135	$	$	SYM
fsr-3719	196	136	667,283	667,283	NUM
fsr-3719	196	137	s25,535	s25,535	NOUN
fsr-3719	196	138	6658,108	6658,108	NUM
fsr-3719	196	139	s20,03	s20,03	PROPN
fsr-3719	196	140	1	1	NUM
fsr-3719	196	141	s629.780	s629.780	VERB
fsr-3719	196	142	$	$	SYM
fsr-3719	196	143	18,276	18,276	NUM
fsr-3719	196	144	$	$	SYM
fsr-3719	196	145	628.447	628.447	NUM
fsr-3719	196	146	$	$	SYM
fsr-3719	196	147	15,602	15,602	NUM
fsr-3719	196	148	s46	s46	NOUN
fsr-3719	196	149	1,866	1,866	NUM
fsr-3719	196	150	s	s	PART
fsr-3719	196	151	12,100	12,100	NUM
fsr-3719	196	152	the	the	DET
fsr-3719	196	153	e	e	PROPN
fsr-3719	196	154	-	-	NOUN
fsr-3719	196	155	v	v	ADJ
fsr-3719	196	156	frontier	frontier	NOUN
fsr-3719	196	157	(	(	PUNCT
fsr-3719	196	158	npv	npv	NOUN
fsr-3719	196	159	verus	verus	NOUN
fsr-3719	196	160	coefficient	coefficient	NOUN
fsr-3719	196	161	of	of	ADP
fsr-3719	196	162	variation	variation	NOUN
fsr-3719	196	163	)	)	PUNCT
fsr-3719	196	164	s727.526	s727.526	NOUN
fsr-3719	196	165	s46.8	s46.8	PROPN
fsr-3719	196	166	12	12	NUM
fsr-3719	196	167	0.06434409	0.06434409	NUM
fsr-3719	196	168	$	$	SYM
fsr-3719	196	169	703,108	703,108	NUM
fsr-3719	196	170	s37,552	s37,552	VERB
fsr-3719	196	171	0.05340858	0.05340858	NUM
fsr-3719	196	172	s667,283	s667,283	NOUN
fsr-3719	196	173	$	$	SYM
fsr-3719	196	174	25,535	25,535	NUM
fsr-3719	196	175	0.038267	0.038267	NUM
fsr-3719	196	176	12	12	NUM
fsr-3719	196	177	s658,108	s658,108	NOUN
fsr-3719	196	178	s20.03	s20.03	ADJ
fsr-3719	196	179	1	1	NUM
fsr-3719	196	180	0.03043725	0.03043725	NUM
fsr-3719	196	181	$	$	SYM
fsr-3719	196	182	629,780	629,780	NUM
fsr-3719	196	183	$	$	SYM
fsr-3719	196	184	18,276	18,276	NUM
fsr-3719	196	185	0.02901966	0.02901966	NUM
fsr-3719	196	186	$	$	SYM
fsr-3719	196	187	628,447	628,447	NUM
fsr-3719	196	188	s	s	PART
fsr-3719	196	189	15,602	15,602	NUM
fsr-3719	196	190	0.02482628	0.02482628	NUM
fsr-3719	196	191	consumption	consumption	NOUN
fsr-3719	196	192	constant	constant	ADJ
fsr-3719	196	193	.	.	PUNCT
fsr-3719	197	1	a	a	DET
fsr-3719	197	2	$	$	SYM
fsr-3719	197	3	100,000	100,000	NUM
fsr-3719	197	4	mortgage	mortgage	NOUN
fsr-3719	197	5	is	be	AUX
fsr-3719	197	6	taken	take	VERB
fsr-3719	197	7	out	out	ADP
fsr-3719	197	8	on	on	ADP
fsr-3719	197	9	the	the	DET
fsr-3719	197	10	house	house	NOUN
fsr-3719	197	11	.	.	PUNCT
fsr-3719	198	1	assume	assume	VERB
fsr-3719	198	2	a	a	DET
fsr-3719	198	3	7	7	NUM
fsr-3719	198	4	%	%	NOUN
fsr-3719	198	5	mortgage	mortgage	NOUN
fsr-3719	198	6	rate	rate	NOUN
fsr-3719	198	7	with	with	ADP
fsr-3719	198	8	a	a	DET
fsr-3719	198	9	5	5	NUM
fsr-3719	198	10	%	%	NOUN
fsr-3719	198	11	standard	standard	ADJ
fsr-3719	198	12	deviation	deviation	NOUN
fsr-3719	198	13	,	,	PUNCT
fsr-3719	198	14	and	and	CCONJ
fsr-3719	198	15	assume	assume	VERB
fsr-3719	198	16	an	an	DET
fsr-3719	198	17	offsetting	offset	VERB
fsr-3719	198	18	investment	investment	NOUN
fsr-3719	198	19	of	of	ADP
fsr-3719	198	20	$	$	SYM
fsr-3719	198	21	100,000	100,000	NUM
fsr-3719	198	22	with	with	ADP
fsr-3719	198	23	an	an	DET
fsr-3719	198	24	expected	expect	VERB
fsr-3719	198	25	taxable	taxable	ADJ
fsr-3719	198	26	rate	rate	NOUN
fsr-3719	198	27	of	of	ADP
fsr-3719	198	28	return	return	NOUN
fsr-3719	198	29	of	of	ADP
fsr-3719	198	30	8	8	NUM
fsr-3719	198	31	%	%	NOUN
fsr-3719	198	32	and	and	CCONJ
fsr-3719	198	33	with	with	ADP
fsr-3719	198	34	a	a	DET
fsr-3719	198	35	4	4	NUM
fsr-3719	198	36	%	%	NOUN
fsr-3719	198	37	standard	standard	ADJ
fsr-3719	198	38	deviation	deviation	NOUN
fsr-3719	198	39	.	.	PUNCT
fsr-3719	199	1	note	note	VERB
fsr-3719	199	2	that	that	SCONJ
fsr-3719	199	3	there	there	PRON
fsr-3719	199	4	is	be	VERB
fsr-3719	199	5	,	,	PUNCT
fsr-3719	199	6	subject	subject	ADJ
fsr-3719	199	7	to	to	ADP
fsr-3719	199	8	random	random	ADJ
fsr-3719	199	9	deviations	deviation	NOUN
fsr-3719	199	10	,	,	PUNCT
fsr-3719	199	11	positive	positive	ADJ
fsr-3719	199	12	leverage	leverage	NOUN
fsr-3719	199	13	;	;	PUNCT
fsr-3719	199	14	that	that	PRON
fsr-3719	199	15	is	is	ADV
fsr-3719	199	16	,	,	PUNCT
fsr-3719	199	17	the	the	DET
fsr-3719	199	18	expected	expect	VERB
fsr-3719	199	19	rate	rate	NOUN
fsr-3719	199	20	of	of	ADP
fsr-3719	199	21	return	return	NOUN
fsr-3719	199	22	on	on	ADP
fsr-3719	199	23	the	the	DET
fsr-3719	199	24	invested	invest	VERB
fsr-3719	199	25	assets	asset	NOUN
fsr-3719	199	26	is	be	AUX
fsr-3719	199	27	1	1	NUM
fsr-3719	199	28	%	%	NOUN
fsr-3719	199	29	higher	high	ADJ
fsr-3719	199	30	than	than	ADP
fsr-3719	199	31	the	the	DET
fsr-3719	199	32	borrowing	borrowing	NOUN
fsr-3719	199	33	rate	rate	NOUN
fsr-3719	199	34	.	.	PUNCT
fsr-3719	200	1	iras	iras	PROPN
fsr-3719	200	2	,	,	PUNCT
fsr-3719	200	3	tsas	tsa	NOUN
fsr-3719	200	4	,	,	PUNCT
fsr-3719	200	5	and	and	CCONJ
fsr-3719	200	6	4ol(k)s	4ol(k)s	PROPN
fsr-3719	200	7	are	be	AUX
fsr-3719	200	8	not	not	PART
fsr-3719	200	9	used	use	VERB
fsr-3719	200	10	since	since	SCONJ
fsr-3719	200	11	the	the	DET
fsr-3719	200	12	couple	couple	NOUN
fsr-3719	200	13	is	be	AUX
fsr-3719	200	14	assumed	assume	VERB
fsr-3719	200	15	to	to	PART
fsr-3719	200	16	be	be	AUX
fsr-3719	200	17	retired	retire	VERB
fsr-3719	200	18	.	.	PUNCT
fsr-3719	201	1	e_#tcient	e_#tcient	ADJ
fsr-3719	201	2	frontiers	frontier	NOUN
fsr-3719	201	3	in	in	ADP
fsr-3719	201	4	estate	estate	NOUN
fsr-3719	201	5	pkiznning	pkiznne	VERB
fsr-3719	201	6	15	15	NUM
fsr-3719	201	7	the	the	DET
fsr-3719	201	8	results	result	NOUN
fsr-3719	201	9	of	of	ADP
fsr-3719	201	10	the	the	DET
fsr-3719	201	11	simulation	simulation	NOUN
fsr-3719	201	12	(	(	PUNCT
fsr-3719	201	13	a	a	DET
fsr-3719	201	14	total	total	NOUN
fsr-3719	201	15	of	of	ADP
fsr-3719	201	16	1600	1600	NUM
fsr-3719	201	17	separate	separate	ADJ
fsr-3719	201	18	estate	estate	NOUN
fsr-3719	201	19	outcomes	outcome	NOUN
fsr-3719	201	20	)	)	PUNCT
fsr-3719	201	21	are	be	AUX
fsr-3719	201	22	summarized	summarize	VERB
fsr-3719	201	23	in	in	ADP
fsr-3719	201	24	tables	table	NOUN
fsr-3719	201	25	5	5	NUM
fsr-3719	201	26	through	through	ADP
fsr-3719	201	27	8	8	NUM
fsr-3719	201	28	.	.	PUNCT
fsr-3719	202	1	in	in	ADP
fsr-3719	202	2	table	table	NOUN
fsr-3719	202	3	5	5	NUM
fsr-3719	202	4	,	,	PUNCT
fsr-3719	202	5	it	it	PRON
fsr-3719	202	6	is	be	AUX
fsr-3719	202	7	interesting	interesting	ADJ
fsr-3719	202	8	to	to	PART
fsr-3719	202	9	note	note	VERB
fsr-3719	202	10	that	that	DET
fsr-3719	202	11	estate	estate	NOUN
fsr-3719	202	12	plan	plan	NOUN
fsr-3719	202	13	a	a	DET
fsr-3719	202	14	(	(	PUNCT
fsr-3719	202	15	simple	simple	ADJ
fsr-3719	202	16	will	will	NOUN
fsr-3719	202	17	)	)	PUNCT
fsr-3719	202	18	is	be	AUX
fsr-3719	202	19	no	no	ADV
fsr-3719	202	20	longer	long	ADV
fsr-3719	202	21	absolutely	absolutely	ADV
fsr-3719	202	22	inferior	inferior	ADJ
fsr-3719	202	23	.	.	PUNCT
fsr-3719	203	1	in	in	ADP
fsr-3719	203	2	two	two	NUM
fsr-3719	203	3	of	of	ADP
fsr-3719	203	4	the	the	DET
fsr-3719	203	5	100	100	NUM
fsr-3719	203	6	trials	trial	NOUN
fsr-3719	203	7	,	,	PUNCT
fsr-3719	203	8	the	the	DET
fsr-3719	203	9	simple	simple	ADJ
fsr-3719	203	10	will	will	AUX
fsr-3719	203	11	estate	estate	NOUN
fsr-3719	203	12	plan	plan	NOUN
fsr-3719	203	13	was	be	AUX
fsr-3719	203	14	superior	superior	ADJ
fsr-3719	203	15	to	to	PART
fsr-3719	203	16	estate	estate	NOUN
fsr-3719	203	17	plan	plan	NOUN
fsr-3719	203	18	g	g	NOUN
fsr-3719	203	19	(	(	PUNCT
fsr-3719	203	20	simple	simple	ADJ
fsr-3719	203	21	will	will	NOUN
fsr-3719	203	22	,	,	PUNCT
fsr-3719	203	23	gifts	gift	NOUN
fsr-3719	203	24	,	,	PUNCT
fsr-3719	203	25	and	and	CCONJ
fsr-3719	203	26	term	term	NOUN
fsr-3719	203	27	life	life	NOUN
fsr-3719	203	28	)	)	PUNCT
fsr-3719	203	29	.	.	PUNCT
fsr-3719	204	1	in	in	ADP
fsr-3719	204	2	table	table	NOUN
fsr-3719	204	3	6	6	NUM
fsr-3719	204	4	,	,	PUNCT
fsr-3719	204	5	the	the	DET
fsr-3719	204	6	4	4	NUM
fsr-3719	204	7	%	%	NOUN
fsr-3719	204	8	discount	discount	NOUN
fsr-3719	204	9	based	base	VERB
fsr-3719	204	10	table	table	NOUN
fsr-3719	204	11	,	,	PUNCT
fsr-3719	204	12	on	on	ADP
fsr-3719	204	13	a	a	DET
fsr-3719	204	14	coefficient	coefficient	NOUN
fsr-3719	204	15	of	of	ADP
fsr-3719	204	16	variation	variation	NOUN
fsr-3719	204	17	basis	basis	NOUN
fsr-3719	204	18	,	,	PUNCT
fsr-3719	204	19	the	the	DET
fsr-3719	204	20	16	16	NUM
fsr-3719	204	21	plans	plan	NOUN
fsr-3719	204	22	can	can	AUX
fsr-3719	204	23	only	only	ADV
fsr-3719	204	24	be	be	AUX
fsr-3719	204	25	reduced	reduce	VERB
fsr-3719	204	26	to	to	ADP
fsr-3719	204	27	10	10	NUM
fsr-3719	204	28	plans	plan	NOUN
fsr-3719	204	29	,	,	PUNCT
fsr-3719	204	30	and	and	CCONJ
fsr-3719	204	31	the	the	DET
fsr-3719	204	32	individual	individual	ADJ
fsr-3719	204	33	investor	investor	NOUN
fsr-3719	204	34	would	would	AUX
fsr-3719	204	35	need	need	VERB
fsr-3719	204	36	to	to	PART
fsr-3719	204	37	consider	consider	VERB
fsr-3719	204	38	10	10	NUM
fsr-3719	204	39	alternate	alternate	ADJ
fsr-3719	204	40	plans	plan	NOUN
fsr-3719	204	41	,	,	PUNCT
fsr-3719	204	42	rank	rank	NOUN
fsr-3719	204	43	order	order	NOUN
fsr-3719	204	44	:	:	PUNCT
fsr-3719	205	1	n.	n.	PROPN
fsr-3719	205	2	f.	f.	PROPN
fsr-3719	205	3	p.	p.	PROPN
fsr-3719	205	4	j.	j.	PROPN
fsr-3719	205	5	b.	b.	PROPN
fsr-3719	205	6	m.	m.	PROPN
fsr-3719	205	7	e.	e.	PROPN
fsr-3719	205	8	0	0	PROPN
fsr-3719	205	9	.	.	PUNCT
fsr-3719	206	1	i.	i.	PROPN
fsr-3719	206	2	a.	a.	PROPN
fsr-3719	206	3	exemption	exemption	PROPN
fsr-3719	206	4	trust	trust	NOUN
fsr-3719	206	5	will	will	AUX
fsr-3719	206	6	,	,	PUNCT
fsr-3719	206	7	mortgage	mortgage	NOUN
fsr-3719	206	8	,	,	PUNCT
fsr-3719	206	9	gifts	gift	NOUN
fsr-3719	206	10	,	,	PUNCT
fsr-3719	206	11	and	and	CCONJ
fsr-3719	206	12	whole	whole	ADJ
fsr-3719	206	13	life	life	NOUN
fsr-3719	206	14	;	;	PUNCT
fsr-3719	206	15	exemption	exemption	NOUN
fsr-3719	206	16	trust	trust	NOUN
fsr-3719	206	17	will	will	AUX
fsr-3719	206	18	,	,	PUNCT
fsr-3719	206	19	gifts	gift	NOUN
fsr-3719	206	20	,	,	PUNCT
fsr-3719	206	21	and	and	CCONJ
fsr-3719	206	22	whole	whole	ADJ
fsr-3719	206	23	life	life	NOUN
fsr-3719	206	24	;	;	PUNCT
fsr-3719	206	25	exemption	exemption	NOUN
fsr-3719	206	26	trust	trust	NOUN
fsr-3719	206	27	will	will	AUX
fsr-3719	206	28	,	,	PUNCT
fsr-3719	206	29	mortgage	mortgage	NOUN
fsr-3719	206	30	,	,	PUNCT
fsr-3719	206	31	gifts	gift	NOUN
fsr-3719	206	32	,	,	PUNCT
fsr-3719	206	33	and	and	CCONJ
fsr-3719	206	34	term	term	NOUN
fsr-3719	206	35	life	life	NOUN
fsr-3719	206	36	;	;	PUNCT
fsr-3719	206	37	exemption	exemption	NOUN
fsr-3719	206	38	trust	trust	NOUN
fsr-3719	206	39	will	will	AUX
fsr-3719	206	40	and	and	CCONJ
fsr-3719	206	41	mortgage	mortgage	VERB
fsr-3719	206	42	;	;	PUNCT
fsr-3719	206	43	exemption	exemption	NOUN
fsr-3719	206	44	trust	trust	NOUN
fsr-3719	206	45	will	will	AUX
fsr-3719	206	46	;	;	PUNCT
fsr-3719	206	47	simple	simple	ADJ
fsr-3719	206	48	will	will	NOUN
fsr-3719	206	49	,	,	PUNCT
fsr-3719	206	50	mortgage	mortgage	NOUN
fsr-3719	206	51	,	,	PUNCT
fsr-3719	206	52	gifts	gift	NOUN
fsr-3719	206	53	,	,	PUNCT
fsr-3719	206	54	and	and	CCONJ
fsr-3719	206	55	whole	whole	ADJ
fsr-3719	206	56	life	life	NOUN
fsr-3719	206	57	;	;	PUNCT
fsr-3719	206	58	simple	simple	ADJ
fsr-3719	206	59	will	will	NOUN
fsr-3719	206	60	,	,	PUNCT
fsr-3719	206	61	gifts	gift	NOUN
fsr-3719	206	62	,	,	PUNCT
fsr-3719	206	63	and	and	CCONJ
fsr-3719	206	64	mortgage	mortgage	NOUN
fsr-3719	206	65	;	;	PUNCT
fsr-3719	206	66	simple	simple	ADJ
fsr-3719	206	67	will	will	NOUN
fsr-3719	206	68	,	,	PUNCT
fsr-3719	206	69	mortgage	mortgage	NOUN
fsr-3719	206	70	,	,	PUNCT
fsr-3719	206	71	gifts	gift	NOUN
fsr-3719	206	72	,	,	PUNCT
fsr-3719	206	73	and	and	CCONJ
fsr-3719	206	74	term	term	NOUN
fsr-3719	206	75	life	life	NOUN
fsr-3719	206	76	;	;	PUNCT
fsr-3719	206	77	simple	simple	ADJ
fsr-3719	206	78	will	will	NOUN
fsr-3719	206	79	and	and	CCONJ
fsr-3719	206	80	mortgage	mortgage	VERB
fsr-3719	206	81	;	;	PUNCT
fsr-3719	206	82	and	and	CCONJ
fsr-3719	206	83	simple	simple	ADJ
fsr-3719	206	84	will	will	NOUN
fsr-3719	206	85	.	.	PUNCT
fsr-3719	207	1	at	at	ADP
fsr-3719	207	2	5	5	NUM
fsr-3719	207	3	%	%	NOUN
fsr-3719	207	4	,	,	PUNCT
fsr-3719	207	5	the	the	DET
fsr-3719	207	6	coefficient	coefficient	NOUN
fsr-3719	207	7	of	of	ADP
fsr-3719	207	8	variation	variation	NOUN
fsr-3719	207	9	based	base	VERB
fsr-3719	207	10	efficient	efficient	ADJ
fsr-3719	207	11	frontier	frontier	NOUN
fsr-3719	207	12	is	be	AUX
fsr-3719	207	13	:	:	PUNCT
fsr-3719	207	14	n.	n.	NOUN
fsr-3719	207	15	exemption	exemption	NOUN
fsr-3719	207	16	trust	trust	NOUN
fsr-3719	207	17	will	will	AUX
fsr-3719	207	18	,	,	PUNCT
fsr-3719	207	19	mortgage	mortgage	NOUN
fsr-3719	207	20	,	,	PUNCT
fsr-3719	207	21	gifts	gift	NOUN
fsr-3719	207	22	,	,	PUNCT
fsr-3719	207	23	and	and	CCONJ
fsr-3719	207	24	whole	whole	ADJ
fsr-3719	207	25	life	life	NOUN
fsr-3719	207	26	;	;	PUNCT
fsr-3719	207	27	l.	l.	PROPN
fsr-3719	207	28	exemption	exemption	PROPN
fsr-3719	207	29	trust	trust	NOUN
fsr-3719	207	30	will	will	AUX
fsr-3719	207	31	,	,	PUNCT
fsr-3719	207	32	mortgage	mortgage	NOUN
fsr-3719	207	33	,	,	PUNCT
fsr-3719	207	34	and	and	CCONJ
fsr-3719	207	35	gifts	gift	NOUN
fsr-3719	207	36	;	;	PUNCT
fsr-3719	207	37	d.	d.	PROPN
fsr-3719	207	38	exemption	exemption	PROPN
fsr-3719	207	39	trust	trust	NOUN
fsr-3719	207	40	will	will	AUX
fsr-3719	207	41	and	and	CCONJ
fsr-3719	207	42	gifts	gift	NOUN
fsr-3719	207	43	;	;	PUNCT
fsr-3719	207	44	k.	k.	PROPN
fsr-3719	207	45	simple	simple	ADJ
fsr-3719	207	46	will	will	NOUN
fsr-3719	207	47	,	,	PUNCT
fsr-3719	207	48	mortgage	mortgage	NOUN
fsr-3719	207	49	,	,	PUNCT
fsr-3719	207	50	and	and	CCONJ
fsr-3719	207	51	gifts	gift	NOUN
fsr-3719	207	52	;	;	PUNCT
fsr-3719	207	53	and	and	CCONJ
fsr-3719	207	54	c.	c.	PROPN
fsr-3719	207	55	simple	simple	ADJ
fsr-3719	207	56	will	will	NOUN
fsr-3719	207	57	and	and	CCONJ
fsr-3719	207	58	gifts	gift	NOUN
fsr-3719	207	59	.	.	PUNCT
fsr-3719	208	1	at	at	ADP
fsr-3719	208	2	6	6	NUM
fsr-3719	208	3	%	%	NOUN
fsr-3719	208	4	,	,	PUNCT
fsr-3719	208	5	the	the	DET
fsr-3719	208	6	coefficient	coefficient	NOUN
fsr-3719	208	7	of	of	ADP
fsr-3719	208	8	variation	variation	NOUN
fsr-3719	208	9	based	base	VERB
fsr-3719	208	10	efficient	efficient	ADJ
fsr-3719	208	11	frontier	frontier	NOUN
fsr-3719	208	12	is	be	AUX
fsr-3719	208	13	n	n	PRON
fsr-3719	208	14	(	(	PUNCT
fsr-3719	208	15	exemption	exemption	NOUN
fsr-3719	208	16	trust	trust	NOUN
fsr-3719	208	17	will	will	AUX
fsr-3719	208	18	,	,	PUNCT
fsr-3719	208	19	mortgage	mortgage	NOUN
fsr-3719	208	20	,	,	PUNCT
fsr-3719	208	21	gifts	gift	NOUN
fsr-3719	208	22	,	,	PUNCT
fsr-3719	208	23	and	and	CCONJ
fsr-3719	208	24	whole	whole	ADJ
fsr-3719	208	25	life	life	NOUN
fsr-3719	208	26	)	)	PUNCT
fsr-3719	208	27	,	,	PUNCT
fsr-3719	208	28	and	and	CCONJ
fsr-3719	208	29	l	l	NOUN
fsr-3719	208	30	(	(	PUNCT
fsr-3719	208	31	exemption	exemption	NOUN
fsr-3719	208	32	trust	trust	NOUN
fsr-3719	208	33	wizl	wizl	NOUN
fsr-3719	208	34	,	,	PUNCT
fsr-3719	208	35	mortgage	mortgage	NOUN
fsr-3719	208	36	,	,	PUNCT
fsr-3719	208	37	and	and	CCONJ
fsr-3719	208	38	gifts	gift	NOUN
fsr-3719	208	39	)	)	PUNCT
fsr-3719	208	40	.	.	PUNCT
fsr-3719	209	1	see	see	VERB
fsr-3719	209	2	figures	figure	NOUN
fsr-3719	209	3	6,7	6,7	NUM
fsr-3719	209	4	,	,	PUNCT
fsr-3719	209	5	and	and	CCONJ
fsr-3719	209	6	8	8	NUM
fsr-3719	209	7	for	for	ADP
fsr-3719	209	8	the	the	DET
fsr-3719	209	9	coefficient	coefficient	NOUN
fsr-3719	209	10	of	of	ADP
fsr-3719	209	11	variation	variation	NOUN
fsr-3719	209	12	based	base	VERB
fsr-3719	209	13	efficient	efficient	ADJ
fsr-3719	209	14	frontiers	frontier	NOUN
fsr-3719	209	15	for	for	ADP
fsr-3719	209	16	discount	discount	NOUN
fsr-3719	209	17	rates	rate	NOUN
fsr-3719	209	18	of	of	ADP
fsr-3719	209	19	4,5	4,5	NUM
fsr-3719	209	20	,	,	PUNCT
fsr-3719	209	21	and	and	CCONJ
fsr-3719	209	22	6	6	NUM
fsr-3719	209	23	%	%	NOUN
fsr-3719	209	24	.	.	PUNCT
fsr-3719	210	1	an	an	DET
fsr-3719	210	2	analysis	analysis	NOUN
fsr-3719	210	3	of	of	ADP
fsr-3719	210	4	the	the	DET
fsr-3719	210	5	efficient	efficient	ADJ
fsr-3719	210	6	frontiers	frontier	NOUN
fsr-3719	210	7	in	in	ADP
fsr-3719	210	8	the	the	DET
fsr-3719	210	9	elderly	elderly	ADJ
fsr-3719	210	10	couple	couple	NOUN
fsr-3719	210	11	simulation	simulation	NOUN
fsr-3719	210	12	at	at	ADP
fsr-3719	210	13	6	6	NUM
fsr-3719	210	14	%	%	NOUN
fsr-3719	210	15	(	(	PUNCT
fsr-3719	210	16	above	above	ADP
fsr-3719	210	17	paragraph	paragraph	NOUN
fsr-3719	210	18	)	)	PUNCT
fsr-3719	210	19	,	,	PUNCT
fsr-3719	210	20	estate	estate	NOUN
fsr-3719	210	21	plans	plan	NOUN
fsr-3719	210	22	n	n	NOUN
fsr-3719	210	23	and	and	CCONJ
fsr-3719	210	24	l	l	ADV
fsr-3719	210	25	define	define	VERB
fsr-3719	210	26	the	the	DET
fsr-3719	210	27	efficient	efficient	ADJ
fsr-3719	210	28	frontier	frontier	NOUN
fsr-3719	210	29	;	;	PUNCT
fsr-3719	210	30	however	however	ADV
fsr-3719	210	31	,	,	PUNCT
fsr-3719	210	32	estate	estate	NOUN
fsr-3719	210	33	plan	plan	NOUN
fsr-3719	210	34	d	d	NOUN
fsr-3719	210	35	(	(	PUNCT
fsr-3719	210	36	exemption	exemption	NOUN
fsr-3719	210	37	trust	trust	NOUN
fsr-3719	210	38	will	will	AUX
fsr-3719	210	39	and	and	CCONJ
fsr-3719	210	40	gifts	gift	NOUN
fsr-3719	210	41	)	)	PUNCT
fsr-3719	210	42	is	be	AUX
fsr-3719	210	43	almost	almost	ADV
fsr-3719	210	44	the	the	DET
fsr-3719	210	45	equivalent	equivalent	NOUN
fsr-3719	210	46	of	of	ADP
fsr-3719	210	47	l	l	NOUN
fsr-3719	210	48	(	(	PUNCT
fsr-3719	210	49	exemption	exemption	NOUN
fsr-3719	210	50	trust	trust	NOUN
fsr-3719	210	51	will	will	AUX
fsr-3719	210	52	,	,	PUNCT
fsr-3719	210	53	mortgage	mortgage	NOUN
fsr-3719	210	54	,	,	PUNCT
fsr-3719	210	55	and	and	CCONJ
fsr-3719	210	56	gifts	gift	NOUN
fsr-3719	210	57	)	)	PUNCT
fsr-3719	210	58	.	.	PUNCT
fsr-3719	211	1	it	it	PRON
fsr-3719	211	2	is	be	AUX
fsr-3719	211	3	only	only	ADV
fsr-3719	211	4	in	in	ADP
fsr-3719	211	5	the	the	DET
fsr-3719	211	6	fourth	fourth	ADJ
fsr-3719	211	7	digit	digit	NOUN
fsr-3719	211	8	of	of	ADP
fsr-3719	211	9	the	the	DET
fsr-3719	211	10	coefficient	coefficient	NOUN
fsr-3719	211	11	of	of	ADP
fsr-3719	211	12	variation	variation	NOUN
fsr-3719	211	13	that	that	PRON
fsr-3719	211	14	l	l	NOUN
fsr-3719	211	15	outranks	outrank	VERB
fsr-3719	211	16	d.	d.	PROPN
fsr-3719	211	17	since	since	SCONJ
fsr-3719	211	18	in	in	ADP
fsr-3719	211	19	estate	estate	NOUN
fsr-3719	211	20	plan	plan	NOUN
fsr-3719	211	21	l	l	NOUN
fsr-3719	211	22	the	the	DET
fsr-3719	211	23	cost	cost	NOUN
fsr-3719	211	24	of	of	ADP
fsr-3719	211	25	obtaining	obtain	VERB
fsr-3719	211	26	the	the	DET
fsr-3719	211	27	mortgage	mortgage	NOUN
fsr-3719	211	28	was	be	AUX
fsr-3719	211	29	not	not	PART
fsr-3719	211	30	considered	consider	VERB
fsr-3719	211	31	,	,	PUNCT
fsr-3719	211	32	it	it	PRON
fsr-3719	211	33	is	be	AUX
fsr-3719	211	34	possible	possible	ADJ
fsr-3719	211	35	that	that	SCONJ
fsr-3719	211	36	d	d	NOUN
fsr-3719	211	37	could	could	AUX
fsr-3719	211	38	also	also	ADV
fsr-3719	211	39	be	be	AUX
fsr-3719	211	40	on	on	ADP
fsr-3719	211	41	the	the	DET
fsr-3719	211	42	efficient	efficient	ADJ
fsr-3719	211	43	frontier	frontier	NOUN
fsr-3719	211	44	if	if	SCONJ
fsr-3719	211	45	the	the	DET
fsr-3719	211	46	cost	cost	NOUN
fsr-3719	211	47	of	of	ADP
fsr-3719	211	48	the	the	DET
fsr-3719	211	49	loan	loan	NOUN
fsr-3719	211	50	were	be	AUX
fsr-3719	211	51	high	high	ADJ
fsr-3719	211	52	enough	enough	ADV
fsr-3719	211	53	such	such	ADJ
fsr-3719	211	54	that	that	SCONJ
fsr-3719	211	55	the	the	DET
fsr-3719	211	56	npvh	npvh	NOUN
fsr-3719	211	57	of	of	ADP
fsr-3719	211	58	l	l	NOUN
fsr-3719	211	59	dropped	drop	VERB
fsr-3719	211	60	below	below	ADP
fsr-3719	211	61	$	$	SYM
fsr-3719	211	62	938,202	938,202	NUM
fsr-3719	211	63	(	(	PUNCT
fsr-3719	211	64	the	the	DET
fsr-3719	211	65	npvh	npvh	NOUN
fsr-3719	211	66	of	of	ADP
fsr-3719	211	67	d	d	PROPN
fsr-3719	211	68	)	)	PUNCT
fsr-3719	211	69	.	.	PUNCT
fsr-3719	212	1	the	the	DET
fsr-3719	212	2	efficient	efficient	ADJ
fsr-3719	212	3	frontier	frontier	NOUN
fsr-3719	212	4	would	would	AUX
fsr-3719	212	5	then	then	ADV
fsr-3719	212	6	be	be	AUX
fsr-3719	212	7	n	n	PRON
fsr-3719	212	8	,	,	PUNCT
fsr-3719	212	9	d	d	PROPN
fsr-3719	212	10	,	,	PUNCT
fsr-3719	212	11	l.	l.	PROPN
fsr-3719	212	12	more	more	ADV
fsr-3719	212	13	important	important	ADJ
fsr-3719	212	14	is	be	AUX
fsr-3719	212	15	the	the	DET
fsr-3719	212	16	assumed	assumed	ADJ
fsr-3719	212	17	1	1	NUM
fsr-3719	212	18	%	%	NOUN
fsr-3719	212	19	favorable	favorable	ADJ
fsr-3719	212	20	interest	interest	NOUN
fsr-3719	212	21	rate	rate	NOUN
fsr-3719	212	22	differential	differential	NOUN
fsr-3719	212	23	between	between	ADP
fsr-3719	212	24	the	the	DET
fsr-3719	212	25	borrowing	borrowing	NOUN
fsr-3719	212	26	rate	rate	NOUN
fsr-3719	212	27	and	and	CCONJ
fsr-3719	212	28	the	the	DET
fsr-3719	212	29	investing	investing	NOUN
fsr-3719	212	30	rate	rate	NOUN
fsr-3719	212	31	.	.	PUNCT
fsr-3719	213	1	[	[	X
fsr-3719	213	2	note	note	VERB
fsr-3719	213	3	that	that	SCONJ
fsr-3719	213	4	if	if	SCONJ
fsr-3719	213	5	negative	negative	ADJ
fsr-3719	213	6	leverage	leverage	NOUN
fsr-3719	213	7	were	be	AUX
fsr-3719	213	8	16	16	NUM
fsr-3719	213	9	financial	financial	ADJ
fsr-3719	213	10	services	service	NOUN
fsr-3719	213	11	review	review	NOUN
fsr-3719	213	12	,	,	PUNCT
fsr-3719	213	13	3(l	3(l	NUM
fsr-3719	213	14	)	)	PUNCT
fsr-3719	213	15	1993	1993	NUM
fsr-3719	213	16	table	table	NOUN
fsr-3719	213	17	5	5	NUM
fsr-3719	213	18	.	.	PUNCT
fsr-3719	213	19	comparative	comparative	ADJ
fsr-3719	213	20	analysis	analysis	NOUN
fsr-3719	213	21	-	-	PUNCT
fsr-3719	213	22	male	male	ADJ
fsr-3719	213	23	and	and	CCONJ
fsr-3719	213	24	female	female	NOUN
fsr-3719	213	25	,	,	PUNCT
fsr-3719	213	26	both	both	DET
fsr-3719	213	27	age	age	NOUN
fsr-3719	213	28	70	70	NUM
fsr-3719	213	29	-	-	PUNCT
fsr-3719	213	30	various	various	ADJ
fsr-3719	213	31	estate	estate	NOUN
fsr-3719	213	32	plans	plan	VERB
fsr-3719	213	33	a	a	DET
fsr-3719	213	34	i3	i3	NOUN
fsr-3719	213	35	c	c	NOUN
fsr-3719	214	1	d	d	X
fsr-3719	214	2	e	e	X
fsr-3719	214	3	f	f	PROPN
fsr-3719	214	4	g	g	PROPN
fsr-3719	214	5	tl	tl	PROPN
fsr-3719	215	1	i	i	PRON
fsr-3719	215	2	j	j	PROPN
fsr-3719	216	1	k	k	PROPN
fsr-3719	216	2	l	l	PROPN
fsr-3719	216	3	n	n	CCONJ
fsr-3719	216	4	n	n	NOUN
fsr-3719	216	5	0	0	NUM
fsr-3719	216	6	p	p	PRON
fsr-3719	216	7	a	a	DET
fsr-3719	216	8	i3	i3	NOUN
fsr-3719	216	9	c	c	NOUN
fsr-3719	217	1	d	d	X
fsr-3719	217	2	e	e	X
fsr-3719	217	3	f	f	PROPN
fsr-3719	217	4	g	g	PROPN
fsr-3719	217	5	tl	tl	PROPN
fsr-3719	218	1	i	i	PRON
fsr-3719	218	2	j	j	PROPN
fsr-3719	219	1	k	k	PROPN
fsr-3719	219	2	l	l	PROPN
fsr-3719	219	3	n	n	CCONJ
fsr-3719	219	4	n	n	NOUN
fsr-3719	219	5	0	0	NUM
fsr-3719	220	1	p	p	NOUN
fsr-3719	220	2	simple	simple	ADJ
fsr-3719	220	3	will	will	AUX
fsr-3719	220	4	exemption	exemption	NOUN
fsr-3719	220	5	trust	trust	NOUN
fsr-3719	220	6	will	will	AUX
fsr-3719	220	7	simple	simple	VERB
fsr-3719	220	8	wtll	wtll	NOUN
fsr-3719	220	9	and	and	CCONJ
fsr-3719	220	10	gifts	gift	NOUN
fsr-3719	220	11	exemption	exemption	NOUN
fsr-3719	220	12	trust	trust	NOUN
fsr-3719	220	13	wtll	wtll	NOUN
fsr-3719	220	14	and	and	CCONJ
fsr-3719	220	15	girts	girt	NOUN
fsr-3719	220	16	simple	simple	ADJ
fsr-3719	220	17	will	will	NOUN
fsr-3719	220	18	,	,	PUNCT
fsr-3719	220	19	girts	girt	NOUN
fsr-3719	220	20	,	,	PUNCT
fsr-3719	220	21	and	and	CCONJ
fsr-3719	220	22	whole	whole	ADJ
fsr-3719	220	23	llk	llk	NOUN
fsr-3719	220	24	exemption	exemption	NOUN
fsr-3719	220	25	trust	trust	PROPN
fsr-3719	220	26	wiii	wiii	PROPN
fsr-3719	220	27	,	,	PUNCT
fsr-3719	220	28	girts	girt	NOUN
fsr-3719	220	29	.	.	PUNCT
fsr-3719	221	1	and	and	CCONJ
fsr-3719	221	2	whole	whole	ADJ
fsr-3719	221	3	llre	llre	ADJ
fsr-3719	221	4	simple	simple	ADJ
fsr-3719	221	5	wiii	wiii	PROPN
fsr-3719	221	6	.	.	PUNCT
fsr-3719	222	1	girts	girt	NOUN
fsr-3719	222	2	.	.	PUNCT
fsr-3719	223	1	and	and	CCONJ
fsr-3719	223	2	term	term	NOUN
fsr-3719	223	3	life	life	NOUN
fsr-3719	223	4	cxempllon	cxempllon	NOUN
fsr-3719	223	5	trust	trust	PROPN
fsr-3719	223	6	wiii	wiii	PROPN
fsr-3719	223	7	,	,	PUNCT
fsr-3719	223	8	girts	girt	NOUN
fsr-3719	223	9	.	.	PUNCT
fsr-3719	224	1	and	and	CCONJ
fsr-3719	224	2	term	term	PROPN
fsr-3719	224	3	llre	llre	PROPN
fsr-3719	224	4	slmple	slmple	PROPN
fsr-3719	224	5	will	will	AUX
fsr-3719	224	6	and	and	CCONJ
fsr-3719	224	7	mortgage	mortgage	VERB
fsr-3719	224	8	exemptton	exemptton	PROPN
fsr-3719	224	9	trust	trust	NOUN
fsr-3719	224	10	wltl	wltl	NOUN
fsr-3719	224	11	and	and	CCONJ
fsr-3719	224	12	mortgage	mortgage	NOUN
fsr-3719	224	13	sfmple	sfmple	NOUN
fsr-3719	224	14	will	will	AUX
fsr-3719	224	15	.	.	PUNCT
fsr-3719	225	1	mortgage	mortgage	NOUN
fsr-3719	225	2	,	,	PUNCT
fsr-3719	225	3	and	and	CCONJ
fsr-3719	225	4	gifts	gift	NOUN
fsr-3719	225	5	exemption	exemption	NOUN
fsr-3719	225	6	trust	trust	NOUN
fsr-3719	225	7	will	will	AUX
fsr-3719	225	8	,	,	PUNCT
fsr-3719	225	9	mortgage	mortgage	NOUN
fsr-3719	225	10	,	,	PUNCT
fsr-3719	225	11	and	and	CCONJ
fsr-3719	225	12	gifts	gift	NOUN
fsr-3719	225	13	stmpie	stmpie	NOUN
fsr-3719	225	14	will	will	AUX
fsr-3719	225	15	,	,	PUNCT
fsr-3719	225	16	h&gage	h&gage	NOUN
fsr-3719	225	17	,	,	PUNCT
fsr-3719	225	18	girts	girt	NOUN
fsr-3719	225	19	,	,	PUNCT
fsr-3719	225	20	and	and	CCONJ
fsr-3719	225	21	whole	whole	ADJ
fsr-3719	225	22	lire	lira	NOUN
fsr-3719	225	23	exemption	exemption	NOUN
fsr-3719	225	24	trust	trust	NOUN
fsr-3719	225	25	will	will	AUX
fsr-3719	225	26	.	.	PUNCT
fsr-3719	226	1	mwtgage	mwtgage	NOUN
fsr-3719	226	2	,	,	PUNCT
fsr-3719	226	3	girts	girt	NOUN
fsr-3719	226	4	.	.	PUNCT
fsr-3719	227	1	and	and	CCONJ
fsr-3719	227	2	whole	whole	ADJ
fsr-3719	227	3	llle	llle	NOUN
fsr-3719	227	4	simple	simple	ADJ
fsr-3719	227	5	will	will	NOUN
fsr-3719	227	6	.	.	PUNCT
fsr-3719	228	1	mortgage	mortgage	NOUN
fsr-3719	228	2	,	,	PUNCT
fsr-3719	228	3	girts	girt	NOUN
fsr-3719	228	4	,	,	PUNCT
fsr-3719	228	5	and	and	CCONJ
fsr-3719	228	6	term	term	NOUN
fsr-3719	228	7	llre	llre	PROPN
fsr-3719	228	8	excmptlmi	excmptlmi	PROPN
fsr-3719	228	9	trust	trust	PROPN
fsr-3719	228	10	will	will	AUX
fsr-3719	228	11	.	.	PUNCT
fsr-3719	229	1	mortgage	mortgage	NOUN
fsr-3719	229	2	,	,	PUNCT
fsr-3719	229	3	gilts	gilt	NOUN
fsr-3719	229	4	.	.	PUNCT
fsr-3719	230	1	and	and	CCONJ
fsr-3719	230	2	term	term	NOUN
fsr-3719	230	3	life	life	NOUN
fsr-3719	230	4	assumed	assume	VERB
fsr-3719	230	5	,	,	PUNCT
fsr-3719	230	6	then	then	ADV
fsr-3719	230	7	,	,	PUNCT
fsr-3719	230	8	even	even	ADV
fsr-3719	230	9	ignoring	ignore	VERB
fsr-3719	230	10	the	the	DET
fsr-3719	230	11	cost	cost	NOUN
fsr-3719	230	12	of	of	ADP
fsr-3719	230	13	obtaining	obtain	VERB
fsr-3719	230	14	the	the	DET
fsr-3719	230	15	mortgage	mortgage	NOUN
fsr-3719	230	16	,	,	PUNCT
fsr-3719	230	17	d	d	NOUN
fsr-3719	230	18	would	would	AUX
fsr-3719	230	19	be	be	AUX
fsr-3719	230	20	preferable	preferable	ADJ
fsr-3719	230	21	to	to	ADP
fsr-3719	230	22	l.	l.	PROPN
fsr-3719	230	23	]	]	PUNCT
fsr-3719	230	24	ceteris	ceteris	NOUN
fsr-3719	230	25	paribus	paribus	NOUN
fsr-3719	230	26	,	,	PUNCT
fsr-3719	230	27	the	the	DET
fsr-3719	230	28	positive	positive	ADJ
fsr-3719	230	29	leverage	leverage	NOUN
fsr-3719	230	30	tilted	tilt	VERB
fsr-3719	230	31	the	the	DET
fsr-3719	230	32	analysis	analysis	NOUN
fsr-3719	230	33	in	in	ADP
fsr-3719	230	34	favor	favor	NOUN
fsr-3719	230	35	of	of	ADP
fsr-3719	230	36	any	any	DET
fsr-3719	230	37	estate	estate	NOUN
fsr-3719	230	38	plan	plan	NOUN
fsr-3719	230	39	of	of	ADP
fsr-3719	230	40	which	which	PRON
fsr-3719	230	41	the	the	DET
fsr-3719	230	42	mortgage	mortgage	NOUN
fsr-3719	230	43	was	be	AUX
fsr-3719	230	44	a	a	DET
fsr-3719	230	45	part	part	NOUN
fsr-3719	230	46	.	.	PUNCT
fsr-3719	231	1	tltat	tltat	NOUN
fsr-3719	231	2	is	be	AUX
fsr-3719	231	3	,	,	PUNCT
fsr-3719	231	4	if	if	SCONJ
fsr-3719	231	5	one	one	NUM
fsr-3719	231	6	compares	compare	VERB
fsr-3719	231	7	i.	i.	NOUN
fsr-3719	231	8	(	(	PUNCT
fsr-3719	231	9	simple	simple	ADJ
fsr-3719	231	10	will	will	NOUN
fsr-3719	231	11	and	and	CCONJ
fsr-3719	231	12	mortgage	mortgage	VERB
fsr-3719	231	13	)	)	PUNCT
fsr-3719	231	14	to	to	ADP
fsr-3719	231	15	a	a	DET
fsr-3719	231	16	(	(	PUNCT
fsr-3719	231	17	simple	simple	ADJ
fsr-3719	231	18	will	will	NOUN
fsr-3719	231	19	)	)	PUNCT
fsr-3719	231	20	;	;	PUNCT
fsr-3719	231	21	j.	j.	PROPN
fsr-3719	231	22	(	(	PUNCT
fsr-3719	231	23	exemption	exemption	NOUN
fsr-3719	231	24	trust	trust	NOUN
fsr-3719	231	25	wiil	wiil	NOUN
fsr-3719	231	26	and	and	CCONJ
fsr-3719	231	27	mortgage	mortgage	NOUN
fsr-3719	231	28	)	)	PUNCT
fsr-3719	231	29	to	to	ADP
fsr-3719	231	30	i3	i3	NOUN
fsr-3719	231	31	fxemption	fxemption	NOUN
fsr-3719	231	32	trust	trust	NOUN
fsr-3719	231	33	will	will	NOUN
fsr-3719	231	34	)	)	PUNCT
fsr-3719	231	35	;	;	PUNCT
fsr-3719	232	1	k.	k.	PROPN
fsr-3719	232	2	(	(	PUNCT
fsr-3719	232	3	simple	simple	ADJ
fsr-3719	232	4	will	will	NOUN
fsr-3719	232	5	,	,	PUNCT
fsr-3719	232	6	mortgage	mortgage	NOUN
fsr-3719	232	7	,	,	PUNCT
fsr-3719	232	8	and	and	CCONJ
fsr-3719	232	9	gifts	gift	NOUN
fsr-3719	232	10	)	)	PUNCT
fsr-3719	232	11	to	to	ADP
fsr-3719	232	12	c	c	PROPN
fsr-3719	232	13	(	(	PUNCT
fsr-3719	232	14	simple	simple	ADJ
fsr-3719	232	15	will	will	NOUN
fsr-3719	232	16	and	and	CCONJ
fsr-3719	232	17	gifts	gift	NOUN
fsr-3719	232	18	)	)	PUNCT
fsr-3719	232	19	;	;	PUNCT
fsr-3719	232	20	efficient	efficient	ADJ
fsr-3719	232	21	frontiers	frontier	NOUN
fsr-3719	232	22	in	in	ADP
fsr-3719	232	23	estate	estate	NOUN
fsr-3719	232	24	planning	plan	VERB
fsr-3719	232	25	17	17	NUM
fsr-3719	232	26	table	table	NOUN
fsr-3719	232	27	6	6	NUM
fsr-3719	232	28	.	.	PUNCT
fsr-3719	233	1	e	e	X
fsr-3719	233	2	-	-	NOUN
fsr-3719	233	3	v	v	ADP
fsr-3719	233	4	analysis	analysis	NOUN
fsr-3719	233	5	-	-	PUNCT
fsr-3719	233	6	male	male	ADJ
fsr-3719	233	7	and	and	CCONJ
fsr-3719	233	8	female	female	NOUN
fsr-3719	233	9	,	,	PUNCT
fsr-3719	233	10	both	both	DET
fsr-3719	233	11	age	age	NOUN
fsr-3719	233	12	70	70	NUM
fsr-3719	233	13	-	-	PUNCT
fsr-3719	233	14	various	various	ADJ
fsr-3719	233	15	estate	estate	NOUN
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fsr-3719	233	30	present	present	ADJ
fsr-3719	233	31	standard	standard	ADJ
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fsr-3719	233	36	devlatlon	devlatlon	PROPN
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fsr-3719	235	7	f	f	NOUN
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fsr-3719	238	1	i	i	NOUN
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fsr-3719	239	1	p	p	NOUN
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fsr-3719	240	1	i	i	PRON
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fsr-3719	241	5	j	j	NOUN
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fsr-3719	243	4	i	i	X
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fsr-3719	244	6	i3	i3	PROPN
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fsr-3719	244	10	9	9	NUM
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fsr-3719	244	13	f1.199.131	f1.199.131	PROPN
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fsr-3719	244	17	n	n	CCONJ
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fsr-3719	244	20	$	$	SYM
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fsr-3719	244	22	k	k	NOUN
fsr-3719	244	23	t	t	PROPN
fsr-3719	245	1	i	i	PRON
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fsr-3719	246	4	e	e	X
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fsr-3719	247	1	i	i	PRON
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fsr-3719	248	4	i	i	NOUN
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fsr-3719	248	8	$	$	SYM
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fsr-3719	248	10	n	n	PRON
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fsr-3719	248	12	1.1	1.1	NUM
fsr-3719	248	13	15,582	15,582	NUM
fsr-3719	248	14	$	$	SYM
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fsr-3719	248	17	g	g	NOUN
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fsr-3719	249	2	i	i	PRON
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fsr-3719	250	1	$	$	SYM
fsr-3719	250	2	30.833	30.833	NUM
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fsr-3719	250	5	1.1	1.1	NUM
fsr-3719	250	6	il.526	il.526	ADP
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fsr-3719	250	8	40.978	40.978	NUM
fsr-3719	250	9	0	0	NUM
fsr-3719	250	10	03666643	03666643	NUM
fsr-3719	251	1	k	k	PROPN
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fsr-3719	251	3	i	i	PRON
fsr-3719	251	4	,	,	PUNCT
fsr-3719	251	5	083,752	083,752	NUM
fsr-3719	251	6	$	$	SYM
fsr-3719	251	7	72,239	72,239	NUM
fsr-3719	251	8	g	g	NOUN
fsr-3719	251	9	s	s	NOUN
fsr-3719	252	1	i	i	NOUN
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fsr-3719	253	1	$	$	SYM
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fsr-3719	253	4	c	c	NOUN
fsr-3719	253	5	t	t	PROPN
fsr-3719	254	1	i	i	PRON
fsr-3719	254	2	,	,	PUNCT
fsr-3719	254	3	079,696	079,696	NUM
fsr-3719	254	4	t71.300	t71.300	NOUN
fsr-3719	254	5	0	0	NUM
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fsr-3719	254	7	i4	i4	PROPN
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fsr-3719	254	12	i	i	PRON
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fsr-3719	254	15	$	$	SYM
fsr-3719	254	16	28,922	28,922	NUM
fsr-3719	254	17	i	i	NOUN
fsr-3719	254	18	$	$	SYM
fsr-3719	254	19	950,373	950,373	NUM
fsr-3719	254	20	$	$	SYM
fsr-3719	254	21	28.922	28.922	NUM
fsr-3719	254	22	0.03043226	0.03043226	NUM
fsr-3719	254	23	a	a	DET
fsr-3719	254	24	$	$	SYM
fsr-3719	254	25	946,353	946,353	NUM
fsr-3719	254	26	$	$	SYM
fsr-3719	254	27	27,967	27,967	NUM
fsr-3719	254	28	a	a	DET
fsr-3719	254	29	$	$	SYM
fsr-3719	254	30	946.353	946.353	NUM
fsr-3719	254	31	$	$	SYM
fsr-3719	254	32	27,967	27,967	NUM
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fsr-3719	254	43	dewatlon	dewatlon	PROPN
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fsr-3719	254	45	the	the	DET
fsr-3719	254	46	e	e	PROPN
fsr-3719	254	47	-	-	NOUN
fsr-3719	254	48	v	v	ADJ
fsr-3719	254	49	rronticr	rronticr	NOUN
fsr-3719	254	50	(	(	PUNCT
fsr-3719	254	51	npv	npv	NOUN
fsr-3719	254	52	verus	verus	NOUN
fsr-3719	254	53	coefflclent	coefflclent	NOUN
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fsr-3719	254	55	varlatlon	varlatlon	NOUN
fsr-3719	254	56	)	)	PUNCT
fsr-3719	254	57	n	n	CCONJ
fsr-3719	254	58	f	f	PROPN
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fsr-3719	254	60	$	$	SYM
fsr-3719	254	61	i	i	NOUN
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fsr-3719	254	63	0.08160294	0.08160294	NUM
fsr-3719	255	1	f	f	NOUN
fsr-3719	255	2	t	t	NOUN
fsr-3719	256	1	i	i	PRON
fsr-3719	256	2	.353,6	.353,6	PROPN
fsr-3719	256	3	io	io	PROPN
fsr-3719	256	4	$	$	SYM
fsr-3719	256	5	110,l76	110,l76	NUM
fsr-3719	256	6	00813942	00813942	NUM
fsr-3719	256	7	p	p	PRON
fsr-3719	256	8	t	t	PROPN
fsr-3719	256	9	1,344,s	1,344,s	PROPN
fsr-3719	256	10	io	io	PROPN
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fsr-3719	256	12	105,833	105,833	NUM
fsr-3719	256	13	007871492	007871492	NUM
fsr-3719	257	1	j	j	PROPN
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fsr-3719	257	3	i	i	X
fsr-3719	257	4	.203,295	.203,295	PUNCT
fsr-3719	258	1	$	$	SYM
fsr-3719	258	2	92	92	NUM
fsr-3719	258	3	,	,	PUNCT
fsr-3719	258	4	i47	i47	NOUN
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fsr-3719	258	6	0	0	NUM
fsr-3719	258	7	$	$	SYM
fsr-3719	258	8	1.199.131	1.199.131	NUM
fsr-3719	258	9	$	$	SYM
fsr-3719	258	10	91,539	91,539	NUM
fsr-3719	258	11	0.07633778	0.07633778	NUM
fsr-3719	258	12	tl	tl	PROPN
fsr-3719	258	13	$	$	SYM
fsr-3719	258	14	1.1	1.1	NUM
fsr-3719	258	15	15,582	15,582	NUM
fsr-3719	258	16	$	$	SYM
fsr-3719	258	17	41,743	41,743	NUM
fsr-3719	258	18	0.03741814	0.03741814	NUM
fsr-3719	258	19	e	e	NOUN
fsr-3719	258	20	t	t	NOUN
fsr-3719	259	1	i	i	PRON
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fsr-3719	259	3	i	i	PRON
fsr-3719	259	4	i	i	VERB
fsr-3719	259	5	1,526	1,526	NUM
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fsr-3719	259	7	40,978	40,978	NUM
fsr-3719	259	8	0.03696643	0.03696643	NUM
fsr-3719	259	9	0	0	NUM
fsr-3719	259	10	s1.102.114	s1.102.114	PROPN
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fsr-3719	259	12	38.619	38.619	NUM
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fsr-3719	259	14	t	t	PROPN
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fsr-3719	259	16	950,373	950,373	NUM
fsr-3719	259	17	628,922	628,922	NUM
fsr-3719	259	18	0	0	NUM
fsr-3719	259	19	03043226	03043226	NUM
fsr-3719	259	20	a	a	DET
fsr-3719	259	21	$	$	SYM
fsr-3719	259	22	946,353	946,353	NUM
fsr-3719	259	23	s27.967	s27.967	PRON
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fsr-3719	259	25	l.	l.	PROPN
fsr-3719	259	26	(	(	PUNCT
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fsr-3719	259	29	will	will	AUX
fsr-3719	259	30	,	,	PUNCT
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fsr-3719	259	32	,	,	PUNCT
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fsr-3719	259	34	gifts	gift	NOUN
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fsr-3719	259	37	d	d	PROPN
fsr-3719	259	38	(	(	PUNCT
fsr-3719	259	39	exemption	exemption	NOUN
fsr-3719	259	40	trust	trust	NOUN
fsr-3719	259	41	will	will	AUX
fsr-3719	259	42	and	and	CCONJ
fsr-3719	259	43	gifts	gift	NOUN
fsr-3719	259	44	)	)	PUNCT
fsr-3719	259	45	;	;	PUNCT
fsr-3719	259	46	m.	m.	NOUN
fsr-3719	259	47	(	(	PUNCT
fsr-3719	259	48	simple	simple	ADJ
fsr-3719	259	49	will	will	NOUN
fsr-3719	259	50	,	,	PUNCT
fsr-3719	259	51	mortgage	mortgage	NOUN
fsr-3719	259	52	,	,	PUNCT
fsr-3719	259	53	gifts	gift	NOUN
fsr-3719	259	54	,	,	PUNCT
fsr-3719	259	55	and	and	CCONJ
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fsr-3719	259	57	life	life	NOUN
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fsr-3719	259	59	to	to	ADP
fsr-3719	259	60	e	e	NOUN
fsr-3719	259	61	(	(	PUNCT
fsr-3719	259	62	simple	simple	ADJ
fsr-3719	259	63	will	will	NOUN
fsr-3719	259	64	,	,	PUNCT
fsr-3719	259	65	gifts	gift	NOUN
fsr-3719	259	66	,	,	PUNCT
fsr-3719	259	67	and	and	CCONJ
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fsr-3719	259	69	life	life	NOUN
fsr-3719	259	70	)	)	PUNCT
fsr-3719	259	71	;	;	PUNCT
fsr-3719	259	72	n.	n.	NOUN
fsr-3719	259	73	(	(	PUNCT
fsr-3719	259	74	exemption	exemption	NOUN
fsr-3719	259	75	trust	trust	NOUN
fsr-3719	259	76	will	will	AUX
fsr-3719	259	77	,	,	PUNCT
fsr-3719	259	78	mortgage	mortgage	NOUN
fsr-3719	259	79	,	,	PUNCT
fsr-3719	259	80	gifts	gift	NOUN
fsr-3719	259	81	,	,	PUNCT
fsr-3719	259	82	and	and	CCONJ
fsr-3719	259	83	whole	whole	ADJ
fsr-3719	259	84	life	life	NOUN
fsr-3719	259	85	)	)	PUNCT
fsr-3719	259	86	to	to	ADP
fsr-3719	259	87	f	f	PROPN
fsr-3719	259	88	(	(	PUNCT
fsr-3719	259	89	exemp	exemp	NOUN
fsr-3719	259	90	tion	tion	PROPN
fsr-3719	259	91	trust	trust	PROPN
fsr-3719	259	92	will	will	AUX
fsr-3719	259	93	,	,	PUNCT
fsr-3719	259	94	gifts	gift	NOUN
fsr-3719	259	95	,	,	PUNCT
fsr-3719	259	96	and	and	CCONJ
fsr-3719	259	97	whole	whole	ADJ
fsr-3719	259	98	life	life	NOUN
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fsr-3719	259	100	;	;	PUNCT
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fsr-3719	259	102	services	service	NOUN
fsr-3719	259	103	review	review	NOUN
fsr-3719	259	104	,	,	PUNCT
fsr-3719	259	105	3(l	3(l	NUM
fsr-3719	259	106	)	)	PUNCT
fsr-3719	259	107	1993	1993	NUM
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fsr-3719	259	110	.	.	X
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fsr-3719	260	5	-	-	PUNCT
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fsr-3719	264	2	a	a	DET
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fsr-3719	264	10	f	f	PROPN
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fsr-3719	264	12	f	f	PROPN
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fsr-3719	264	27	l	l	PROPN
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fsr-3719	264	48	$	$	SYM
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fsr-3719	264	75	e	e	NOUN
fsr-3719	264	76	-	-	NOUN
fsr-3719	264	77	v	v	ADJ
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fsr-3719	264	79	(	(	PUNCT
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fsr-3719	265	1	s	s	VERB
fsr-3719	265	2	i	i	PRON
fsr-3719	265	3	,	,	PUNCT
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fsr-3719	265	6	s	s	PART
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fsr-3719	265	9	i	i	PRON
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fsr-3719	265	12	sl	sl	NOUN
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fsr-3719	265	14	l	l	NOUN
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fsr-3719	266	3	s	s	PART
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fsr-3719	266	5	,	,	PUNCT
fsr-3719	266	6	o	o	PROPN
fsr-3719	266	7	12,875	12,875	NUM
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fsr-3719	266	9	s939,846	s939,846	NOUN
fsr-3719	266	10	s34,690	s34,690	NOUN
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fsr-3719	266	13	f24,8	f24,8	ADJ
fsr-3719	266	14	i7	i7	NOUN
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fsr-3719	266	16	s24,635	s24,635	PROPN
fsr-3719	266	17	h	h	NOUN
fsr-3719	266	18	p	p	NOUN
fsr-3719	266	19	g	g	PROPN
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fsr-3719	266	21	f	f	PROPN
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fsr-3719	266	23	0	0	NUM
fsr-3719	266	24	j	j	PROPN
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fsr-3719	266	26	n	n	ADP
fsr-3719	266	27	l	l	NOUN
fsr-3719	267	1	d	d	X
fsr-3719	267	2	a	a	X
fsr-3719	268	1	i	i	PRON
fsr-3719	268	2	k	k	PROPN
fsr-3719	268	3	c	c	PROPN
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fsr-3719	268	5	l	l	NOUN
fsr-3719	268	6	d	d	X
fsr-3719	268	7	k	k	PROPN
fsr-3719	268	8	c	c	PROPN
fsr-3719	268	9	net	net	PROPN
fsr-3719	268	10	present	present	ADJ
fsr-3719	268	11	standard	standard	ADJ
fsr-3719	268	12	coefficient	coefficient	ADJ
fsr-3719	268	13	atue	atue	NOUN
fsr-3719	268	14	to	to	ADP
fsr-3719	268	15	heirs	heir	NOUN
fsr-3719	268	16	deviation	deviation	NOUN
fsr-3719	268	17	of	of	ADP
fsr-3719	268	18	variatton	variatton	PROPN
fsr-3719	268	19	s	s	PROPN
fsr-3719	268	20	1,130,043	1,130,043	NUM
fsr-3719	268	21	$	$	SYM
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fsr-3719	268	25	b	b	NOUN
fsr-3719	268	26	1	1	NUM
fsr-3719	268	27	‘	'	PUNCT
fsr-3719	268	28	i	i	PRON
fsr-3719	268	29	39,353	39,353	NUM
fsr-3719	268	30	f	f	NOUN
fsr-3719	269	1	i	i	PRON
fsr-3719	269	2	(	(	PUNCT
fsr-3719	269	3	142,989	142,989	NUM
fsr-3719	269	4	$	$	NOUN
fsr-3719	269	5	i	i	PRON
fsr-3719	269	6	,	,	PUNCT
fsr-3719	269	7	009,409	009,409	NUM
fsr-3719	269	8	s	s	VERB
fsr-3719	269	9	i	i	PRON
fsr-3719	269	10	,	,	PUNCT
fsr-3719	269	11	o	o	PROPN
fsr-3719	269	12	12,875	12,875	NUM
fsr-3719	269	13	5936,473	5936,473	NUM
fsr-3719	269	14	s939,846	s939,846	NOUN
fsr-3719	269	15	s	s	PART
fsr-3719	269	16	1.1	1.1	NUM
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fsr-3719	269	18	s	s	VERB
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fsr-3719	270	3	i	i	PRON
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fsr-3719	270	5	i	i	VERB
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fsr-3719	270	10	$	$	SYM
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fsr-3719	270	22	1	1	NUM
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fsr-3719	270	28	s63,109	s63,109	VERB
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fsr-3719	270	30	s63,020	s63,020	X
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fsr-3719	270	35	s34,690	s34,690	NOUN
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fsr-3719	270	40	s40,373	s40,373	NOUN
fsr-3719	270	41	0.03634308	0.03634308	NUM
fsr-3719	270	42	s26,296	s26,296	NOUN
fsr-3719	270	43	0.0329782	0.0329782	NUM
fsr-3719	270	44	i	i	PRON
fsr-3719	270	45	s25,653	s25,653	VERB
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fsr-3719	271	12	-	-	NOUN
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fsr-3719	271	23	(	(	PUNCT
fsr-3719	271	24	142.989	142.989	NUM
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fsr-3719	273	15	(	(	PUNCT
fsr-3719	273	16	simple	simple	ADJ
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fsr-3719	273	18	,	,	PUNCT
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fsr-3719	273	22	term	term	NOUN
fsr-3719	273	23	life	life	NOUN
fsr-3719	273	24	)	)	PUNCT
fsr-3719	273	25	;	;	PUNCT
fsr-3719	273	26	and	and	CCONJ
fsr-3719	273	27	p.	p.	NOUN
fsr-3719	273	28	(	(	PUNCT
fsr-3719	273	29	exemption	exemption	NOUN
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fsr-3719	273	32	,	,	PUNCT
fsr-3719	273	33	mortgage	mortgage	NOUN
fsr-3719	273	34	,	,	PUNCT
fsr-3719	273	35	gifts	gift	NOUN
fsr-3719	273	36	,	,	PUNCT
fsr-3719	273	37	and	and	CCONJ
fsr-3719	273	38	term	term	NOUN
fsr-3719	273	39	life	life	NOUN
fsr-3719	273	40	)	)	PUNCT
fsr-3719	273	41	to	to	ADP
fsr-3719	273	42	h	h	PROPN
fsr-3719	273	43	(	(	PUNCT
fsr-3719	273	44	exemp	exemp	NOUN
fsr-3719	273	45	tion	tion	NOUN
fsr-3719	273	46	trust	trust	PROPN
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fsr-3719	273	48	,	,	PUNCT
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fsr-3719	273	50	,	,	PUNCT
fsr-3719	273	51	and	and	CCONJ
fsr-3719	273	52	term	term	NOUN
fsr-3719	273	53	life	life	NOUN
fsr-3719	273	54	)	)	PUNCT
fsr-3719	273	55	;	;	PUNCT
fsr-3719	273	56	the	the	DET
fsr-3719	273	57	table	table	NOUN
fsr-3719	273	58	5	5	NUM
fsr-3719	273	59	comparative	comparative	ADJ
fsr-3719	273	60	analysis	analysis	NOUN
fsr-3719	273	61	demonstrates	demonstrate	VERB
fsr-3719	273	62	that	that	SCONJ
fsr-3719	273	63	i	i	PRON
fsr-3719	273	64	to	to	ADP
fsr-3719	273	65	a	a	PRON
fsr-3719	273	66	is	be	AUX
fsr-3719	273	67	100	100	NUM
fsr-3719	273	68	to	to	PART
fsr-3719	273	69	0	0	NUM
fsr-3719	273	70	,	,	PUNCT
fsr-3719	273	71	that	that	SCONJ
fsr-3719	273	72	j	j	PROPN
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fsr-3719	273	74	b	b	PROPN
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fsr-3719	273	76	100	100	NUM
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fsr-3719	273	79	,	,	PUNCT
fsr-3719	273	80	.	.	PUNCT
fsr-3719	273	81	.	.	PUNCT
fsr-3719	274	1	.	.	PUNCT
fsr-3719	275	1	and	and	CCONJ
fsr-3719	275	2	that	that	SCONJ
fsr-3719	275	3	p	p	NOUN
fsr-3719	275	4	to	to	ADP
fsr-3719	275	5	h	h	NOUN
fsr-3719	275	6	is	be	AUX
fsr-3719	275	7	100	100	NUM
fsr-3719	275	8	to	to	PART
fsr-3719	275	9	0	0	NUM
fsr-3719	275	10	.	.	PUNCT
fsr-3719	276	1	l@icieti	l@icieti	PROPN
fsr-3719	276	2	frontier	frontier	NOUN
fsr-3719	276	3	in	in	ADP
fsr-3719	276	4	inmate	inmate	PROPN
fsr-3719	276	5	piam	piam	PROPN
fsr-3719	276	6	&	&	CCONJ
fsr-3719	276	7	19	19	NUM
fsr-3719	276	8	table	table	NOUN
fsr-3719	276	9	8	8	NUM
fsr-3719	276	10	.	.	PUNCT
fsr-3719	277	1	e	e	X
fsr-3719	277	2	-	-	NOUN
fsr-3719	277	3	v	v	ADP
fsr-3719	277	4	analysis	analysis	NOUN
fsr-3719	277	5	-	-	PUNCT
fsr-3719	277	6	male	male	ADJ
fsr-3719	277	7	and	and	CCONJ
fsr-3719	277	8	female	female	NOUN
fsr-3719	277	9	,	,	PUNCT
fsr-3719	277	10	both	both	DET
fsr-3719	277	11	age	age	NOUN
fsr-3719	277	12	78	78	NUM
fsr-3719	277	13	-	-	PUNCT
fsr-3719	277	14	various	various	ADJ
fsr-3719	277	15	estate	estate	NOUN
fsr-3719	277	16	w%	w%	NOUN
fsr-3719	277	17	~is~~~ed	~is~~~e	VERB
fsr-3719	277	18	at	at	ADP
fsr-3719	277	19	4	4	NUM
fsr-3719	277	20	%	%	NOUN
fsr-3719	277	21	~is~~~~ed	~is~~~~ed	NOUN
fsr-3719	277	22	at	at	ADP
fsr-3719	277	23	4	4	NUM
fsr-3719	277	24	%	%	NOUN
fsr-3719	277	25	net	net	ADJ
fsr-3719	277	26	present	present	ADJ
fsr-3719	277	27	standard	standard	ADJ
fsr-3719	277	28	net	net	ADJ
fsr-3719	277	29	present	present	ADJ
fsr-3719	277	30	standard	standard	ADJ
fsr-3719	277	31	coefficient	coefficient	NOUN
fsr-3719	277	32	value	value	NOUN
fsr-3719	277	33	to	to	ADP
fsr-3719	277	34	heirs	heir	NOUN
fsr-3719	277	35	deviation	deviation	NOUN
fsr-3719	277	36	value	value	NOUN
fsr-3719	277	37	to	to	ADP
fsr-3719	277	38	heirs	heir	NOUN
fsr-3719	277	39	deviation	deviation	NOUN
fsr-3719	277	40	of	of	ADP
fsr-3719	277	41	varlatlon	varlatlon	NOUN
fsr-3719	277	42	n	n	ADP
fsr-3719	277	43	$	$	SYM
fsr-3719	277	44	966,829	966,829	NUM
fsr-3719	277	45	$	$	SYM
fsr-3719	277	46	93,049	93,049	NUM
fsr-3719	277	47	g	g	PROPN
fsr-3719	277	48	$	$	SYM
fsr-3719	277	49	786,728	786,728	NUM
fsr-3719	277	50	$	$	SYM
fsr-3719	277	51	102,002	102,002	NUM
fsr-3719	277	52	0.12965345	0.12965345	NUM
fsr-3719	277	53	f	f	NOUN
fsr-3719	277	54	$	$	SYM
fsr-3719	277	55	963,790	963,790	NUM
fsr-3719	277	56	$	$	SYM
fsr-3719	277	57	93,348	93,348	NUM
fsr-3719	277	58	0	0	NUM
fsr-3719	277	59	$	$	SYM
fsr-3719	277	60	789,542	789,542	NUM
fsr-3719	277	61	f	f	NUM
fsr-3719	277	62	10	10	NUM
fsr-3719	277	63	t	t	NOUN
fsr-3719	277	64	,	,	PUNCT
fsr-3719	277	65	582	582	NUM
fsr-3719	277	66	0.1286594	0.1286594	NUM
fsr-3719	277	67	p	p	NOUN
fsr-3719	277	68	$	$	SYM
fsr-3719	277	69	960,640	960,640	NUM
fsr-3719	277	70	t	t	NOUN
fsr-3719	277	71	1	1	NUM
fsr-3719	277	72	19,936	19,936	NUM
fsr-3719	277	73	h	h	NOUN
fsr-3719	277	74	t957,60	t957,60	PROPN
fsr-3719	277	75	i	i	PRON
fsr-3719	277	76	$	$	SYM
fsr-3719	277	77	120,253	120,253	NUM
fsr-3719	277	78	0.12557735	0.12557735	NUM
fsr-3719	277	79	n	n	PRON
fsr-3719	277	80	$	$	SYM
fsr-3719	277	81	957,601	957,601	NUM
fsr-3719	277	82	s	s	VERB
fsr-3719	277	83	120,253	120,253	NUM
fsr-3719	277	84	p	p	NOUN
fsr-3719	277	85	$	$	SYM
fsr-3719	277	86	960,640	960,640	NUM
fsr-3719	277	87	$	$	SYM
fsr-3719	277	88	119,936	119,936	NUM
fsr-3719	277	89	0.1248501	0.1248501	NUM
fsr-3719	277	90	l	l	NOUN
fsr-3719	277	91	$	$	SYM
fsr-3719	277	92	941,241	941,241	NUM
fsr-3719	277	93	$	$	SYM
fsr-3719	277	94	50,893	50,893	NUM
fsr-3719	277	95	f	f	NOUN
fsr-3719	277	96	$	$	SYM
fsr-3719	277	97	963,790	963,790	NUM
fsr-3719	277	98	$	$	SYM
fsr-3719	277	99	93,348	93,348	NUM
fsr-3719	277	100	0.09685512	0.09685512	NUM
fsr-3719	277	101	0	0	NUM
fsr-3719	278	1	f938,202	f938,202	PROPN
fsr-3719	279	1	$	$	SYM
fsr-3719	279	2	51,173	51,173	NUM
fsr-3719	279	3	n	n	ADV
fsr-3719	279	4	s966.829	s966.829	ADJ
fsr-3719	279	5	$	$	SYM
fsr-3719	279	6	93,049	93,049	NUM
fsr-3719	279	7	0.09624	0.09624	NUM
fsr-3719	279	8	i42	i42	NOUN
fsr-3719	279	9	j	j	NOUN
fsr-3719	279	10	$	$	SYM
fsr-3719	279	11	856,823	856,823	NUM
fsr-3719	279	12	$	$	SYM
fsr-3719	279	13	80,107	80,107	NUM
fsr-3719	279	14	i3	i3	NOUN
fsr-3719	279	15	$	$	SYM
fsr-3719	279	16	853,924	853,924	NUM
fsr-3719	279	17	$	$	SYM
fsr-3719	279	18	80,395	80,395	NUM
fsr-3719	279	19	0.09414772	0.09414772	NUM
fsr-3719	279	20	t	t	NOUN
fsr-3719	279	21	)	)	PUNCT
fsr-3719	279	22	$	$	SYM
fsr-3719	279	23	853.924	853.924	NUM
fsr-3719	279	24	$	$	SYM
fsr-3719	279	25	80,395	80,395	NUM
fsr-3719	279	26	j	j	NOUN
fsr-3719	279	27	$	$	SYM
fsr-3719	279	28	856,823	856,823	NUM
fsr-3719	279	29	$	$	SYM
fsr-3719	279	30	80	80	NUM
fsr-3719	279	31	,	,	PUNCT
fsr-3719	279	32	io7	io7	NOUN
fsr-3719	279	33	0.09349306	0.09349306	NUM
fsr-3719	279	34	n	n	CCONJ
fsr-3719	279	35	$	$	SYM
fsr-3719	279	36	795,736	795,736	NUM
fsr-3719	279	37	$	$	SYM
fsr-3719	279	38	72,524	72,524	NUM
fsr-3719	279	39	e	e	NOUN
fsr-3719	279	40	$	$	SYM
fsr-3719	279	41	792,917	792,917	NUM
fsr-3719	279	42	$	$	SYM
fsr-3719	279	43	72.956	72.956	NUM
fsr-3719	279	44	0.09200963	0.09200963	NUM
fsr-3719	279	45	e	e	NOUN
fsr-3719	279	46	$	$	SYM
fsr-3719	279	47	792,917	792,917	NUM
fsr-3719	279	48	$	$	SYM
fsr-3719	279	49	72,956	72,956	NUM
fsr-3719	279	50	n	n	PRON
fsr-3719	279	51	$	$	SYM
fsr-3719	279	52	795,736	795,736	NUM
fsr-3719	279	53	$	$	SYM
fsr-3719	279	54	72,524	72,524	NUM
fsr-3719	279	55	0.09	0.09	NUM
fsr-3719	279	56	i	i	NUM
fsr-3719	279	57	14078	14078	NUM
fsr-3719	279	58	cl	cl	NOUN
fsr-3719	279	59	$	$	SYM
fsr-3719	279	60	789,542	789,542	NUM
fsr-3719	279	61	$	$	SYM
fsr-3719	279	62	101.582	101.582	NUM
fsr-3719	279	63	a	a	DET
fsr-3719	279	64	$	$	SYM
fsr-3719	279	65	675.185	675.185	NUM
fsr-3719	279	66	$	$	SYM
fsr-3719	279	67	61,092	61,092	NUM
fsr-3719	279	68	0.09048187	0.09048187	NUM
fsr-3719	279	69	g	g	NOUN
fsr-3719	279	70	$	$	SYM
fsr-3719	279	71	786,728	786,728	NUM
fsr-3719	279	72	t	t	NOUN
fsr-3719	279	73	102,002	102,002	NUM
fsr-3719	279	74	i	i	NOUN
fsr-3719	279	75	$	$	SYM
fsr-3719	279	76	677,976	677,976	NUM
fsr-3719	279	77	$	$	SYM
fsr-3719	279	78	60,639	60,639	NUM
fsr-3719	279	79	0.08944	0.08944	NUM
fsr-3719	279	80	122	122	NUM
fsr-3719	279	81	k	k	NOUN
fsr-3719	279	82	$	$	SYM
fsr-3719	279	83	770.149	770.149	NUM
fsr-3719	279	84	$	$	SYM
fsr-3719	279	85	45,892	45,892	NUM
fsr-3719	279	86	c	c	NOUN
fsr-3719	279	87	$	$	SYM
fsr-3719	279	88	767,330	767,330	NUM
fsr-3719	279	89	$	$	SYM
fsr-3719	279	90	46.245	46.245	NUM
fsr-3719	279	91	0.06026742	0.06026742	NUM
fsr-3719	279	92	c	c	NOUN
fsr-3719	279	93	$	$	SYM
fsr-3719	279	94	767,330	767,330	NUM
fsr-3719	279	95	$	$	SYM
fsr-3719	279	96	46.245	46.245	NUM
fsr-3719	279	97	k	k	NOUN
fsr-3719	279	98	$	$	SYM
fsr-3719	279	99	770,149	770,149	NUM
fsr-3719	279	100	$	$	SYM
fsr-3719	279	101	45.892	45.892	NUM
fsr-3719	279	102	0.05958847	0.05958847	NUM
fsr-3719	279	103	i	i	PRON
fsr-3719	279	104	$	$	SYM
fsr-3719	279	105	677.976	677.976	NUM
fsr-3719	279	106	$	$	SYM
fsr-3719	279	107	60,639	60,639	NUM
fsr-3719	279	108	0	0	NUM
fsr-3719	279	109	$	$	SYM
fsr-3719	279	110	938,202	938,202	NUM
fsr-3719	279	111	$	$	SYM
fsr-3719	279	112	5	5	NUM
fsr-3719	279	113	1,173	1,173	NUM
fsr-3719	279	114	0.05454369	0.05454369	NUM
fsr-3719	279	115	a	a	DET
fsr-3719	279	116	$	$	SYM
fsr-3719	279	117	675,185	675,185	NUM
fsr-3719	279	118	$	$	SYM
fsr-3719	279	119	6	6	NUM
fsr-3719	279	120	1,092	1,092	NUM
fsr-3719	279	121	t	t	NOUN
fsr-3719	279	122	$	$	SYM
fsr-3719	279	123	941,24f	941,24f	NOUN
fsr-3719	279	124	$	$	SYM
fsr-3719	279	125	50,893	50,893	NUM
fsr-3719	279	126	0.05407011	0.05407011	NUM
fsr-3719	279	127	the	the	DET
fsr-3719	279	128	e	e	NOUN
fsr-3719	279	129	-	-	NOUN
fsr-3719	279	130	v	v	ADJ
fsr-3719	279	131	frontler	frontler	NOUN
fsr-3719	279	132	the	the	DET
fsr-3719	279	133	e	e	NOUN
fsr-3719	279	134	-	-	NOUN
fsr-3719	279	135	v	v	ADJ
fsr-3719	279	136	frontier	frontier	NOUN
fsr-3719	279	137	(	(	PUNCT
fsr-3719	279	138	npv	npv	NOUN
fsr-3719	279	139	verus	verus	PROPN
fsr-3719	279	140	standard	standard	PROPN
fsr-3719	279	141	devlatlon	devlatlon	PROPN
fsr-3719	279	142	)	)	PUNCT
fsr-3719	279	143	(	(	PUNCT
fsr-3719	279	144	npv	npv	NOUN
fsr-3719	279	145	verus	verus	NOUN
fsr-3719	279	146	coefficient	coefficient	NOUN
fsr-3719	279	147	of	of	ADP
fsr-3719	279	148	variation	variation	NOUN
fsr-3719	279	149	)	)	PUNCT
fsr-3719	280	1	it	it	PRON
fsr-3719	280	2	is	be	AUX
fsr-3719	280	3	critical	critical	ADJ
fsr-3719	280	4	for	for	ADP
fsr-3719	280	5	estate	estate	NOUN
fsr-3719	280	6	planners	planner	NOUN
fsr-3719	280	7	to	to	PART
fsr-3719	280	8	determine	determine	VERB
fsr-3719	280	9	whether	whether	SCONJ
fsr-3719	280	10	or	or	CCONJ
fsr-3719	280	11	not	not	PART
fsr-3719	280	12	their	their	PRON
fsr-3719	280	13	assumptions	assumption	NOUN
fsr-3719	280	14	caused	cause	VERB
fsr-3719	280	15	a	a	DET
fsr-3719	280	16	plan	plan	NOUN
fsr-3719	280	17	to	to	PART
fsr-3719	280	18	fall	fall	VERB
fsr-3719	280	19	on	on	ADP
fsr-3719	280	20	the	the	DET
fsr-3719	280	21	efficient	efficient	ADJ
fsr-3719	280	22	frontier	frontier	NOUN
fsr-3719	280	23	or	or	CCONJ
fsr-3719	280	24	whether	whether	SCONJ
fsr-3719	280	25	the	the	DET
fsr-3719	280	26	plan	plan	NOUN
fsr-3719	280	27	fell	fall	VERB
fsr-3719	280	28	on	on	ADP
fsr-3719	280	29	the	the	DET
fsr-3719	280	30	frontier	frontier	NOUN
fsr-3719	280	31	on	on	ADP
fsr-3719	280	32	its	its	PRON
fsr-3719	280	33	own	own	ADJ
fsr-3719	280	34	merits	merit	NOUN
fsr-3719	280	35	.	.	PUNCT
fsr-3719	281	1	in	in	ADP
fsr-3719	281	2	addition	addition	NOUN
fsr-3719	281	3	to	to	ADP
fsr-3719	281	4	lookiig	lookiig	PROPN
fsr-3719	281	5	at	at	ADP
fsr-3719	281	6	the	the	DET
fsr-3719	281	7	plans	plan	NOUN
fsr-3719	281	8	which	which	PRON
fsr-3719	281	9	are	be	AUX
fsr-3719	281	10	on	on	ADP
fsr-3719	281	11	the	the	DET
fsr-3719	281	12	efficient	efficient	ADJ
fsr-3719	281	13	frontier	frontier	NOUN
fsr-3719	281	14	,	,	PUNCT
fsr-3719	281	15	it	it	PRON
fsr-3719	281	16	is	be	AUX
fsr-3719	281	17	necessary	necessary	ADJ
fsr-3719	281	18	for	for	SCONJ
fsr-3719	281	19	estate	estate	NOUN
fsr-3719	281	20	planners	planner	NOUN
fsr-3719	281	21	to	to	PART
fsr-3719	281	22	look	look	VERB
fsr-3719	281	23	at	at	ADP
fsr-3719	281	24	the	the	DET
fsr-3719	281	25	plans	plan	NOUN
fsr-3719	281	26	which	which	PRON
fsr-3719	281	27	fall	fall	VERB
fsr-3719	281	28	just	just	ADV
fsr-3719	281	29	off	off	ADP
fsr-3719	281	30	that	that	DET
fsr-3719	281	31	frontier	frontier	NOUN
fsr-3719	281	32	(	(	PUNCT
fsr-3719	281	33	like	like	ADP
fsr-3719	281	34	estate	estate	NOUN
fsr-3719	281	35	plan	plan	NOUN
fsr-3719	281	36	d	d	NOUN
fsr-3719	281	37	)	)	PUNCT
fsr-3719	281	38	,	,	PUNCT
fsr-3719	281	39	and	and	CCONJ
fsr-3719	281	40	to	to	PART
fsr-3719	281	41	analyze	analyze	VERB
fsr-3719	281	42	the	the	DET
fsr-3719	281	43	input	input	NOUN
fsr-3719	281	44	data	datum	NOUN
fsr-3719	281	45	,	,	PUNCT
fsr-3719	281	46	assumptions	assumption	NOUN
fsr-3719	281	47	,	,	PUNCT
fsr-3719	281	48	and	and	CCONJ
fsr-3719	281	49	other	other	ADJ
fsr-3719	281	50	factors	factor	NOUN
fsr-3719	281	51	that	that	PRON
fsr-3719	281	52	may	may	AUX
fsr-3719	281	53	cause	cause	VERB
fsr-3719	281	54	a	a	DET
fsr-3719	281	55	plan	plan	NOUN
fsr-3719	281	56	to	to	PART
fsr-3719	281	57	just	just	ADV
fsr-3719	281	58	fall	fall	VERB
fsr-3719	281	59	off	off	ADP
fsr-3719	281	60	of	of	ADP
fsr-3719	281	61	the	the	DET
fsr-3719	281	62	efficient	efficient	ADJ
fsr-3719	281	63	frontier	frontier	NOUN
fsr-3719	281	64	.	.	PUNCT
fsr-3719	282	1	20	20	NUM
fsr-3719	282	2	fecal	fecal	ADJ
fsr-3719	282	3	servkes	servke	NOUN
fsr-3719	282	4	rjxview	rjxview	VERB
fsr-3719	282	5	,	,	PUNCT
fsr-3719	282	6	3(l	3(l	NUM
fsr-3719	282	7	)	)	PUNCT
fsr-3719	282	8	1993	1993	NUM
fsr-3719	282	9	0.19	0.19	NUM
fsr-3719	282	10	0.1875	0.1875	NUM
fsr-3719	282	11	0.185	0.185	NUM
fsr-3719	282	12	0.1825	0.1825	NUM
fsr-3719	282	13	0.18	0.18	NUM
fsr-3719	282	14	0.1775	0.1775	NUM
fsr-3719	282	15	0.175	0.175	NUM
fsr-3719	282	16	0.1725	0.1725	NUM
fsr-3719	282	17	0.17	0.17	NUM
fsr-3719	282	18	0.1675	0.1675	NUM
fsr-3719	282	19	0,165	0,165	NUM
fsr-3719	282	20	coefficient	coefficient	NOUN
fsr-3719	282	21	0.1625	0.1625	NUM
fsr-3719	282	22	ol	ol	NOUN
fsr-3719	282	23	0.16	0.16	NUM
fsr-3719	282	24	vartatfon	vartatfon	VERB
fsr-3719	282	25	0.1575	0.1575	NUM
fsr-3719	282	26	0.155	0.155	NUM
fsr-3719	282	27	0	0	NUM
fsr-3719	282	28	.	.	PUNCT
fsr-3719	283	1	i525	i525	PROPN
fsr-3719	283	2	0.15	0.15	NUM
fsr-3719	283	3	0.1475	0.1475	NUM
fsr-3719	283	4	0.145	0.145	NUM
fsr-3719	283	5	0.1425	0.1425	NUM
fsr-3719	283	6	0.14	0.14	NUM
fsr-3719	283	7	0.1375	0.1375	NUM
fsr-3719	283	8	0.135	0.135	NUM
fsr-3719	283	9	0.1325	0.1325	NUM
fsr-3719	283	10	0.13	0.13	NUM
fsr-3719	283	11	0.1275	0.1275	NUM
fsr-3719	283	12	l	l	NOUN
fsr-3719	283	13	k	k	PROPN
fsr-3719	284	1	n	n	CCONJ
fsr-3719	284	2	j	j	PROPN
fsr-3719	284	3	f	f	X
fsr-3719	284	4	-	-	PROPN
fsr-3719	284	5	l	l	NOUN
fsr-3719	284	6	c	c	NOUN
fsr-3719	285	1	d	d	X
fsr-3719	285	2	p	p	X
fsr-3719	285	3	f	f	PROPN
fsr-3719	285	4	e	e	PROPN
fsr-3719	285	5	ii	ii	PROPN
fsr-3719	285	6	0	0	NUM
fsr-3719	285	7	a	a	DET
fsr-3719	285	8	6	6	NUM
fsr-3719	285	9	940	940	NUM
fsr-3719	285	10	ioo0	ioo0	NOUN
fsr-3719	285	11	1060	1060	NUM
fsr-3719	285	12	1120	1120	NUM
fsr-3719	285	13	1180	1180	NUM
fsr-3719	285	14	1240	1240	NUM
fsr-3719	285	15	1300	1300	NUM
fsr-3719	285	16	1360	1360	NUM
fsr-3719	285	17	1420	1420	NUM
fsr-3719	285	18	1480	1480	NUM
fsr-3719	285	19	1540	1540	NUM
fsr-3719	285	20	1600	1600	NUM
fsr-3719	285	21	npvh	npvh	NOUN
fsr-3719	285	22	(	(	PUNCT
fsr-3719	285	23	.ogq	.ogq	ADJ
fsr-3719	285	24	)	)	PUNCT
fsr-3719	285	25	figure	figure	NOUN
fsr-3719	285	26	3	3	NUM
fsr-3719	285	27	.	.	PUNCT
fsr-3719	286	1	the	the	DET
fsr-3719	286	2	efficient	efficient	ADJ
fsr-3719	286	3	frontier	frontier	NOUN
fsr-3719	286	4	(	(	PUNCT
fsr-3719	286	5	bold	bold	ADJ
fsr-3719	286	6	letters	letter	NOUN
fsr-3719	286	7	)	)	PUNCT
fsr-3719	286	8	and	and	CCONJ
fsr-3719	286	9	ten	ten	NUM
fsr-3719	286	10	other	other	ADJ
fsr-3719	286	11	estate	estate	NOUN
fsr-3719	286	12	plans	plan	NOUN
fsr-3719	286	13	for	for	ADP
fsr-3719	286	14	age	age	NOUN
fsr-3719	286	15	4.5	4.5	NUM
fsr-3719	286	16	at	at	ADP
fsr-3719	286	17	4	4	NUM
fsr-3719	286	18	%	%	NOUN
fsr-3719	286	19	when	when	SCONJ
fsr-3719	286	20	two	two	NUM
fsr-3719	286	21	or	or	CCONJ
fsr-3719	286	22	more	more	ADJ
fsr-3719	286	23	plans	plan	NOUN
fsr-3719	286	24	result	result	VERB
fsr-3719	286	25	in	in	ADP
fsr-3719	286	26	almost	almost	ADV
fsr-3719	286	27	similar	similar	ADJ
fsr-3719	286	28	outcomes	outcome	NOUN
fsr-3719	286	29	,	,	PUNCT
fsr-3719	286	30	then	then	ADV
fsr-3719	286	31	sensitivity	sensitivity	NOUN
fsr-3719	286	32	analysis	analysis	NOUN
fsr-3719	286	33	should	should	AUX
fsr-3719	286	34	be	be	AUX
fsr-3719	286	35	done	do	VERB
fsr-3719	286	36	to	to	PART
fsr-3719	286	37	determine	determine	VERB
fsr-3719	286	38	which	which	PRON
fsr-3719	286	39	of	of	ADP
fsr-3719	286	40	the	the	DET
fsr-3719	286	41	nearly	nearly	ADV
fsr-3719	286	42	identical	identical	ADJ
fsr-3719	286	43	plans	plan	NOUN
fsr-3719	286	44	is	be	AUX
fsr-3719	286	45	the	the	DET
fsr-3719	286	46	most	most	ADV
fsr-3719	286	47	stable	stable	ADJ
fsr-3719	286	48	(	(	PUNCT
fsr-3719	286	49	least	least	ADV
fsr-3719	286	50	affected	affect	VERB
fsr-3719	286	51	by	by	ADP
fsr-3719	286	52	changes	change	NOUN
fsr-3719	286	53	in	in	ADP
fsr-3719	286	54	assumptions	assumption	NOUN
fsr-3719	286	55	and/or	and/or	CCONJ
fsr-3719	286	56	random	random	ADJ
fsr-3719	286	57	variations	variation	NOUN
fsr-3719	286	58	in	in	ADP
fsr-3719	286	59	rates	rate	NOUN
fsr-3719	286	60	of	of	ADP
fsr-3719	286	61	return	return	NOUN
fsr-3719	286	62	or	or	CCONJ
fsr-3719	286	63	borrowing	borrowing	NOUN
fsr-3719	286	64	rates	rate	NOUN
fsr-3719	286	65	)	)	PUNCT
fsr-3719	286	66	.	.	PUNCT
fsr-3719	287	1	in	in	ADP
fsr-3719	287	2	the	the	DET
fsr-3719	287	3	d	d	NOUN
fsr-3719	287	4	to	to	ADP
fsr-3719	287	5	l	l	NOUN
fsr-3719	287	6	comparison	comparison	NOUN
fsr-3719	287	7	,	,	PUNCT
fsr-3719	287	8	d	d	PROPN
fsr-3719	287	9	has	have	VERB
fsr-3719	287	10	the	the	DET
fsr-3719	287	11	advantage	advantage	NOUN
fsr-3719	287	12	that	that	SCONJ
fsr-3719	287	13	it	it	PRON
fsr-3719	287	14	is	be	AUX
fsr-3719	287	15	an	an	DET
fsr-3719	287	16	unleveraged	unleveraged	ADJ
fsr-3719	287	17	estate	estate	NOUN
fsr-3719	287	18	,	,	PUNCT
fsr-3719	287	19	and	and	CCONJ
fsr-3719	287	20	,	,	PUNCT
fsr-3719	287	21	as	as	ADP
fsr-3719	287	22	such	such	ADJ
fsr-3719	287	23	,	,	PUNCT
fsr-3719	287	24	is	be	AUX
fsr-3719	287	25	not	not	PART
fsr-3719	287	26	subject	subject	ADJ
fsr-3719	287	27	to	to	ADP
fsr-3719	287	28	interest	interest	NOUN
fsr-3719	287	29	rate	rate	NOUN
fsr-3719	287	30	v	v	ADP
fsr-3719	287	31	~	~	NOUN
fsr-3719	287	32	iations	iation	NOUN
fsr-3719	287	33	,	,	PUNCT
fsr-3719	287	34	an	an	DET
fsr-3719	287	35	important	important	ADJ
fsr-3719	287	36	consideration	consideration	NOUN
fsr-3719	287	37	for	for	ADP
fsr-3719	287	38	an	an	DET
fsr-3719	287	39	elderly	elderly	ADJ
fsr-3719	287	40	couple	couple	NOUN
fsr-3719	287	41	.	.	PUNCT
fsr-3719	288	1	consider	consider	VERB
fsr-3719	288	2	the	the	DET
fsr-3719	288	3	age	age	NOUN
fsr-3719	288	4	45	45	NUM
fsr-3719	288	5	efficient	efficient	ADJ
fsr-3719	288	6	frontier	frontier	NOUN
fsr-3719	288	7	discounted	discount	VERB
fsr-3719	288	8	at	at	ADP
fsr-3719	288	9	5	5	NUM
fsr-3719	288	10	%	%	NOUN
fsr-3719	288	11	.	.	PUNCT
fsr-3719	289	1	the	the	DET
fsr-3719	289	2	order	order	NOUN
fsr-3719	289	3	of	of	ADP
fsr-3719	289	4	the	the	DET
fsr-3719	289	5	plans	plan	NOUN
fsr-3719	289	6	on	on	ADP
fsr-3719	289	7	that	that	DET
fsr-3719	289	8	frontier	frontier	NOUN
fsr-3719	289	9	are	be	AUX
fsr-3719	289	10	:	:	PUNCT
fsr-3719	289	11	n.	n.	NOUN
fsr-3719	289	12	exemption	exemption	NOUN
fsr-3719	289	13	trust	trust	NOUN
fsr-3719	289	14	will	will	AUX
fsr-3719	289	15	,	,	PUNCT
fsr-3719	289	16	ira	ira	PROPN
fsr-3719	289	17	,	,	PUNCT
fsr-3719	289	18	mortgage	mortgage	NOUN
fsr-3719	289	19	,	,	PUNCT
fsr-3719	289	20	gifts	gift	NOUN
fsr-3719	289	21	,	,	PUNCT
fsr-3719	289	22	and	and	CCONJ
fsr-3719	289	23	whole	whole	ADJ
fsr-3719	289	24	life	life	NOUN
fsr-3719	289	25	;	;	PUNCT
fsr-3719	290	1	p.	p.	NOUN
fsr-3719	290	2	exemption	exemption	NOUN
fsr-3719	290	3	trust	trust	NOUN
fsr-3719	290	4	will	will	AUX
fsr-3719	290	5	,	,	PUNCT
fsr-3719	290	6	ira	ira	PROPN
fsr-3719	290	7	,	,	PUNCT
fsr-3719	290	8	mortgage	mortgage	NOUN
fsr-3719	290	9	,	,	PUNCT
fsr-3719	290	10	gifts	gift	NOUN
fsr-3719	290	11	,	,	PUNCT
fsr-3719	290	12	and	and	CCONJ
fsr-3719	290	13	term	term	NOUN
fsr-3719	290	14	life	life	NOUN
fsr-3719	290	15	;	;	PUNCT
fsr-3719	290	16	f.	f.	PROPN
fsr-3719	290	17	exemption	exemption	PROPN
fsr-3719	290	18	trust	trust	PROPN
fsr-3719	290	19	will	will	AUX
fsr-3719	290	20	,	,	PUNCT
fsr-3719	290	21	gifts	gift	NOUN
fsr-3719	290	22	,	,	PUNCT
fsr-3719	290	23	and	and	CCONJ
fsr-3719	290	24	whole	whole	ADJ
fsr-3719	290	25	life	life	NOUN
fsr-3719	290	26	;	;	PUNCT
fsr-3719	290	27	h.	h.	PROPN
fsr-3719	290	28	exemption	exemption	NOUN
fsr-3719	290	29	trust	trust	NOUN
fsr-3719	290	30	will	will	AUX
fsr-3719	290	31	,	,	PUNCT
fsr-3719	290	32	gifts	gift	NOUN
fsr-3719	290	33	,	,	PUNCT
fsr-3719	290	34	and	and	CCONJ
fsr-3719	290	35	term	term	NOUN
fsr-3719	290	36	life	life	NOUN
fsr-3719	290	37	;	;	PUNCT
fsr-3719	290	38	0	0	X
fsr-3719	290	39	.	.	X
fsr-3719	290	40	simple	simple	ADJ
fsr-3719	290	41	will	will	NOUN
fsr-3719	290	42	,	,	PUNCT
fsr-3719	290	43	ira	ira	PROPN
fsr-3719	290	44	,	,	PUNCT
fsr-3719	290	45	mortgage	mortgage	NOUN
fsr-3719	290	46	,	,	PUNCT
fsr-3719	290	47	gifts	gift	NOUN
fsr-3719	290	48	,	,	PUNCT
fsr-3719	290	49	and	and	CCONJ
fsr-3719	290	50	term	term	NOUN
fsr-3719	290	51	life	life	NOUN
fsr-3719	290	52	;	;	PUNCT
fsr-3719	290	53	g.	g.	PROPN
fsr-3719	290	54	simple	simple	ADJ
fsr-3719	290	55	will	will	NOUN
fsr-3719	290	56	,	,	PUNCT
fsr-3719	290	57	gifts	gift	NOUN
fsr-3719	290	58	,	,	PUNCT
fsr-3719	290	59	and	and	CCONJ
fsr-3719	290	60	term	term	NOUN
fsr-3719	290	61	life	life	NOUN
fsr-3719	290	62	;	;	PUNCT
fsr-3719	290	63	makes	make	VERB
fsr-3719	290	64	sense	sense	NOUN
fsr-3719	290	65	.	.	PUNCT
fsr-3719	291	1	tiaa	tiaa	ADJ
fsr-3719	291	2	whole	whole	ADJ
fsr-3719	291	3	life	life	NOUN
fsr-3719	291	4	insurance	insurance	NOUN
fsr-3719	291	5	,	,	PUNCT
fsr-3719	291	6	given	give	VERB
fsr-3719	291	7	the	the	DET
fsr-3719	291	8	excellent	excellent	ADJ
fsr-3719	291	9	risk	risk	NOUN
fsr-3719	291	10	characteristics	characteristic	NOUN
fsr-3719	291	11	of	of	ADP
fsr-3719	291	12	the	the	DET
fsr-3719	291	13	tiaa	tiaa	ADJ
fsr-3719	291	14	group	group	NOUN
fsr-3719	291	15	,	,	PUNCT
fsr-3719	291	16	should	should	AUX
fsr-3719	291	17	outperform	outperform	VERB
fsr-3719	291	18	commercial	commercial	ADJ
fsr-3719	291	19	term	term	NOUN
fsr-3719	291	20	life	life	NOUN
fsr-3719	291	21	insurance	insurance	NOUN
fsr-3719	291	22	,	,	PUNCT
fsr-3719	291	23	at	at	ADP
fsr-3719	291	24	least	least	ADJ
fsr-3719	291	25	on	on	ADP
fsr-3719	291	26	an	an	DET
fsr-3719	291	27	emtent	emtent	NOUN
fsr-3719	291	28	frontiers	frontier	NOUN
fsr-3719	291	29	in	in	ADP
fsr-3719	291	30	estate	estate	NOUN
fsr-3719	291	31	planning	plan	VERB
fsr-3719	291	32	21	21	NUM
fsr-3719	291	33	i’wvh	i’wvh	NUM
fsr-3719	291	34	basis	basis	NOUN
fsr-3719	291	35	{	{	PUNCT
fsr-3719	291	36	and	and	CCONJ
fsr-3719	291	37	possibly	possibly	ADV
fsr-3719	291	38	on	on	ADP
fsr-3719	291	39	an	an	DET
fsr-3719	291	40	eyv	eyv	ADJ
fsr-3719	291	41	basis	basis	NOUN
fsr-3719	291	42	as	as	ADV
fsr-3719	291	43	well	well	ADV
fsr-3719	291	44	)	)	PUNCT
fsr-3719	291	45	;	;	PUNCT
fsr-3719	291	46	that	that	PRON
fsr-3719	291	47	is	is	ADV
fsr-3719	291	48	,	,	PUNCT
fsr-3719	291	49	there	there	PRON
fsr-3719	291	50	should	should	AUX
fsr-3719	291	51	exist	exist	VERB
fsr-3719	291	52	an	an	DET
fsr-3719	291	53	inherent	inherent	ADJ
fsr-3719	291	54	bias	bias	NOUN
fsr-3719	291	55	in	in	ADP
fsr-3719	291	56	favor	favor	NOUN
fsr-3719	291	57	of	of	ADP
fsr-3719	291	58	tiaa	tiaa	ADJ
fsr-3719	291	59	whole	whole	ADJ
fsr-3719	291	60	life	life	NOUN
fsr-3719	291	61	insurance	insurance	NOUN
fsr-3719	291	62	over	over	ADP
fsr-3719	291	63	commercial	commercial	ADJ
fsr-3719	291	64	term	term	NOUN
fsr-3719	291	65	life	life	NOUN
fsr-3719	291	66	insurance	insurance	NOUN
fsr-3719	291	67	.	.	PUNCT
fsr-3719	292	1	since	since	SCONJ
fsr-3719	292	2	iras	ira	NOUN
fsr-3719	292	3	and	and	CCONJ
fsr-3719	292	4	mortgages	mortgage	NOUN
fsr-3719	292	5	,	,	PUNCT
fsr-3719	292	6	especially	especially	ADV
fsr-3719	292	7	where	where	SCONJ
fsr-3719	292	8	the	the	DET
fsr-3719	292	9	mortgage	mortgage	NOUN
fsr-3719	292	10	has	have	VERB
fsr-3719	292	11	an	an	DET
fsr-3719	292	12	assumed	assumed	ADJ
fsr-3719	292	13	favorable	favorable	ADJ
fsr-3719	292	14	leverage	leverage	NOUN
fsr-3719	292	15	,	,	PUNCT
fsr-3719	292	16	serve	serve	VERB
fsr-3719	292	17	to	to	PART
fsr-3719	292	18	increase	increase	VERB
fsr-3719	292	19	the	the	DET
fsr-3719	292	20	wealth	wealth	NOUN
fsr-3719	292	21	of	of	ADP
fsr-3719	292	22	the	the	DET
fsr-3719	292	23	estate	estate	NOUN
fsr-3719	292	24	owners	owner	NOUN
fsr-3719	292	25	,	,	PUNCT
fsr-3719	292	26	estate	estate	NOUN
fsr-3719	292	27	plans	plan	NOUN
fsr-3719	292	28	that	that	PRON
fsr-3719	292	29	involve	involve	VERB
fsr-3719	292	30	mortgages	mortgage	NOUN
fsr-3719	292	31	and	and	CCONJ
fsr-3719	292	32	iras	ira	NOUN
fsr-3719	292	33	should	should	AUX
fsr-3719	292	34	outperform	outperform	VERB
fsr-3719	292	35	those	those	PRON
fsr-3719	292	36	that	that	PRON
fsr-3719	292	37	do	do	VERB
fsr-3719	292	38	not	not	PART
fsr-3719	292	39	.	.	PUNCT
fsr-3719	293	1	ceteris	ceteris	VERB
fsr-3719	293	2	paribus	paribus	NOUN
fsr-3719	293	3	,	,	PUNCT
fsr-3719	293	4	the	the	DET
fsr-3719	293	5	exemption	exemption	NOUN
fsr-3719	293	6	trust	trust	NOUN
fsr-3719	293	7	will	will	AUX
fsr-3719	293	8	at	at	ADP
fsr-3719	293	9	age	age	NOUN
fsr-3719	293	10	45	45	NUM
fsr-3719	293	11	is	be	AUX
fsr-3719	293	12	absolutely	absolutely	ADV
fsr-3719	293	13	superior	superior	ADJ
fsr-3719	293	14	to	to	ADP
fsr-3719	293	15	the	the	DET
fsr-3719	293	16	simple	simple	ADJ
fsr-3719	293	17	will	will	NOUN
fsr-3719	293	18	.	.	PUNCT
fsr-3719	294	1	if	if	SCONJ
fsr-3719	294	2	one	one	PRON
fsr-3719	294	3	looks	look	VERB
fsr-3719	294	4	at	at	ADP
fsr-3719	294	5	the	the	DET
fsr-3719	294	6	age	age	NOUN
fsr-3719	294	7	45	45	NUM
fsr-3719	294	8	,	,	PUNCT
fsr-3719	294	9	coefficient	coefficient	NOUN
fsr-3719	294	10	of	of	ADP
fsr-3719	294	11	variation	variation	NOUN
fsr-3719	294	12	,	,	PUNCT
fsr-3719	294	13	5	5	NUM
fsr-3719	294	14	%	%	NOUN
fsr-3719	294	15	discounted	discount	VERB
fsr-3719	294	16	-	-	PUNCT
fsr-3719	294	17	efficient	efficient	ADJ
fsr-3719	294	18	frontier	frontier	NOUN
fsr-3719	294	19	,	,	PUNCT
fsr-3719	294	20	the	the	DET
fsr-3719	294	21	four	four	NUM
fsr-3719	294	22	plans	plan	NOUN
fsr-3719	294	23	that	that	PRON
fsr-3719	294	24	fall	fall	VERB
fsr-3719	294	25	at	at	ADP
fsr-3719	294	26	the	the	DET
fsr-3719	294	27	top	top	NOUN
fsr-3719	294	28	of	of	ADP
fsr-3719	294	29	the	the	DET
fsr-3719	294	30	frontier	frontier	NOUN
fsr-3719	294	31	(	(	PUNCT
fsr-3719	294	32	n	n	CCONJ
fsr-3719	294	33	,	,	PUNCT
fsr-3719	294	34	p	p	X
fsr-3719	294	35	,	,	PUNCT
fsr-3719	294	36	f	f	PROPN
fsr-3719	294	37	and	and	CCONJ
fsr-3719	294	38	h	h	NOUN
fsr-3719	294	39	)	)	PUNCT
fsr-3719	294	40	are	be	AUX
fsr-3719	294	41	rank	rank	NOUN
fsr-3719	294	42	ordered	order	VERB
fsr-3719	294	43	first	first	ADV
fsr-3719	294	44	on	on	ADP
fsr-3719	294	45	the	the	DET
fsr-3719	294	46	type	type	NOUN
fsr-3719	294	47	of	of	ADP
fsr-3719	294	48	will	will	NOUN
fsr-3719	294	49	,	,	PUNCT
fsr-3719	294	50	second	second	ADV
fsr-3719	294	51	on	on	ADP
fsr-3719	294	52	the	the	DET
fsr-3719	294	53	use	use	NOUN
fsr-3719	294	54	of	of	ADP
fsr-3719	294	55	tax	tax	NOUN
fsr-3719	294	56	shelter	shelter	NOUN
fsr-3719	294	57	and	and	CCONJ
fsr-3719	294	58	leverage	leverage	NOUN
fsr-3719	294	59	,	,	PUNCT
fsr-3719	294	60	and	and	CCONJ
fsr-3719	294	61	third	third	ADV
fsr-3719	294	62	on	on	ADP
fsr-3719	294	63	the	the	DET
fsr-3719	294	64	basis	basis	NOUN
fsr-3719	294	65	of	of	ADP
fsr-3719	294	66	the	the	DET
fsr-3719	294	67	type	type	NOUN
fsr-3719	294	68	of	of	ADP
fsr-3719	294	69	insurance	insurance	NOUN
fsr-3719	294	70	.	.	PUNCT
fsr-3719	295	1	the	the	DET
fsr-3719	295	2	last	last	ADJ
fsr-3719	295	3	two	two	NUM
fsr-3719	295	4	plans	plan	NOUN
fsr-3719	295	5	that	that	PRON
fsr-3719	295	6	form	form	VERB
fsr-3719	295	7	the	the	DET
fsr-3719	295	8	bottom	bottom	NOUN
fsr-3719	295	9	of	of	ADP
fsr-3719	295	10	the	the	DET
fsr-3719	295	11	frontier	frontier	NOUN
fsr-3719	295	12	,	,	PUNCT
fsr-3719	295	13	estate	estate	NOUN
fsr-3719	295	14	plans	plan	NOUN
fsr-3719	295	15	0	0	NUM
fsr-3719	295	16	~si	~si	PROPN
fsr-3719	295	17	~	~	SYM
fsr-3719	295	18	p	p	SYM
fsr-3719	295	19	~	~	PROPN
fsr-3719	295	20	e	e	X
fsr-3719	295	21	wi	wi	PROPN
fsr-3719	295	22	~	~	PROPN
fsr-3719	295	23	z	z	PROPN
fsr-3719	295	24	,	,	PUNCT
fsr-3719	295	25	ira	ira	PROPN
fsr-3719	295	26	,	,	PUNCT
fsr-3719	295	27	mortgage	mortgage	NOUN
fsr-3719	295	28	,	,	PUNCT
fsr-3719	295	29	gifts	gift	NOUN
fsr-3719	295	30	,	,	PUNCT
fsr-3719	295	31	and	and	CCONJ
fsr-3719	295	32	term	term	NOUN
fsr-3719	295	33	life	life	NOUN
fsr-3719	295	34	)	)	PUNCT
fsr-3719	295	35	and	and	CCONJ
fsr-3719	295	36	g	g	PROPN
fsr-3719	295	37	(	(	PUNCT
fsr-3719	295	38	simple	simple	ADJ
fsr-3719	295	39	wizl	wizl	NOUN
fsr-3719	295	40	,	,	PUNCT
fsr-3719	295	41	gifts	gift	NOUN
fsr-3719	295	42	,	,	PUNCT
fsr-3719	295	43	and	and	CCONJ
fsr-3719	295	44	term	term	NOUN
fsr-3719	295	45	life	life	NOUN
fsr-3719	295	46	)	)	PUNCT
fsr-3719	295	47	should	should	AUX
fsr-3719	295	48	,	,	PUNCT
fsr-3719	295	49	on	on	ADP
fsr-3719	295	50	a	a	DET
fsr-3719	295	51	npvh	npvh	ADJ
fsr-3719	295	52	basis	basis	NOUN
fsr-3719	295	53	,	,	PUNCT
fsr-3719	295	54	be	be	AUX
fsr-3719	295	55	inferior	inferior	ADJ
fsr-3719	295	56	to	to	ADP
fsr-3719	295	57	m	m	PROPN
fsr-3719	295	58	(	(	PUNCT
fsr-3719	295	59	simple	simple	ADJ
fsr-3719	295	60	wizz	wizz	PROPN
fsr-3719	295	61	,	,	PUNCT
fsr-3719	295	62	ira	ira	PROPN
fsr-3719	295	63	,	,	PUNCT
fsr-3719	295	64	mortgage	mortgage	NOUN
fsr-3719	295	65	,	,	PUNCT
fsr-3719	295	66	gifts	gift	NOUN
fsr-3719	295	67	,	,	PUNCT
fsr-3719	295	68	and	and	CCONJ
fsr-3719	295	69	whole	whole	ADJ
fsr-3719	295	70	life	life	NOUN
fsr-3719	295	71	)	)	PUNCT
fsr-3719	295	72	and	and	CCONJ
fsr-3719	295	73	e	e	X
fsr-3719	295	74	(	(	PUNCT
fsr-3719	295	75	simple	simple	ADJ
fsr-3719	295	76	wizl	wizl	NOUN
fsr-3719	295	77	,	,	PUNCT
fsr-3719	295	78	gifts	gift	NOUN
fsr-3719	295	79	,	,	PUNCT
fsr-3719	295	80	and	and	CCONJ
fsr-3719	295	81	whole	whole	ADJ
fsr-3719	295	82	life	life	NOUN
fsr-3719	295	83	)	)	PUNCT
fsr-3719	295	84	.	.	PUNCT
fsr-3719	296	1	while	while	SCONJ
fsr-3719	296	2	in	in	ADP
fsr-3719	296	3	table	table	NOUN
fsr-3719	296	4	1	1	NUM
fsr-3719	296	5	that	that	PRON
fsr-3719	296	6	is	be	AUX
fsr-3719	296	7	true	true	ADJ
fsr-3719	296	8	,	,	PUNCT
fsr-3719	296	9	as	as	SCONJ
fsr-3719	296	10	m	m	NOUN
fsr-3719	296	11	outperforms	outperform	VERB
fsr-3719	296	12	0,9	0,9	NUM
fsr-3719	296	13	1:9	1:9	NUM
fsr-3719	296	14	,	,	PUNCT
fsr-3719	296	15	and	and	CCONJ
fsr-3719	296	16	e	e	NOUN
fsr-3719	296	17	outperforms	outperform	VERB
fsr-3719	296	18	g	g	NOUN
fsr-3719	296	19	,	,	PUNCT
fsr-3719	296	20	9	9	NUM
fsr-3719	296	21	1:9	1:9	NUM
fsr-3719	296	22	,	,	PUNCT
fsr-3719	296	23	on	on	ADP
fsr-3719	296	24	the	the	DET
fsr-3719	296	25	efficient	efficient	ADJ
fsr-3719	296	26	frontier	frontier	NOUN
fsr-3719	296	27	m	m	PROPN
fsr-3719	296	28	is	be	AUX
fsr-3719	296	29	eliminated	eliminate	VERB
fsr-3719	296	30	by	by	ADP
fsr-3719	296	31	f	f	PROPN
fsr-3719	296	32	(	(	PUNCT
fsr-3719	296	33	exemption	exemption	NOUN
fsr-3719	296	34	trust	trust	NOUN
fsr-3719	296	35	will	will	AUX
fsr-3719	296	36	,	,	PUNCT
fsr-3719	296	37	gifts	gift	NOUN
fsr-3719	296	38	,	,	PUNCT
fsr-3719	296	39	and	and	CCONJ
fsr-3719	296	40	whole	whole	ADJ
fsr-3719	296	41	life	life	NOUN
fsr-3719	296	42	)	)	PUNCT
fsr-3719	296	43	and	and	CCONJ
fsr-3719	296	44	e	e	NOUN
fsr-3719	296	45	is	be	AUX
fsr-3719	296	46	eliminated	eliminate	VERB
fsr-3719	296	47	by	by	ADP
fsr-3719	296	48	0	0	NUM
fsr-3719	296	49	(	(	PUNCT
fsr-3719	296	50	exemption	exemption	NOUN
fsr-3719	296	51	trust	trust	NOUN
fsr-3719	296	52	will	will	AUX
fsr-3719	296	53	,	,	PUNCT
fsr-3719	296	54	ira	ira	PROPN
fsr-3719	296	55	,	,	PUNCT
fsr-3719	296	56	mortgage	mortgage	NOUN
fsr-3719	296	57	,	,	PUNCT
fsr-3719	296	58	gifts	gift	NOUN
fsr-3719	296	59	and	and	CCONJ
fsr-3719	296	60	term	term	NOUN
fsr-3719	296	61	life	life	NOUN
fsr-3719	296	62	)	)	PUNCT
fsr-3719	296	63	.	.	PUNCT
fsr-3719	297	1	then	then	ADV
fsr-3719	297	2	,	,	PUNCT
fsr-3719	297	3	because	because	SCONJ
fsr-3719	297	4	the	the	DET
fsr-3719	297	5	npvhs	npvhs	NOUN
fsr-3719	297	6	of	of	ADP
fsr-3719	297	7	g	g	PROPN
fsr-3719	297	8	and	and	CCONJ
fsr-3719	297	9	0	0	NUM
fsr-3719	297	10	are	be	AUX
fsr-3719	297	11	respectively	respectively	ADV
fsr-3719	297	12	about	about	ADP
fsr-3719	297	13	$	$	SYM
fsr-3719	297	14	44,000	44,000	NUM
fsr-3719	297	15	lower	low	ADJ
fsr-3719	297	16	than	than	ADP
fsr-3719	297	17	e	e	NOUN
fsr-3719	297	18	and	and	CCONJ
fsr-3719	297	19	m	m	PROPN
fsr-3719	297	20	,	,	PUNCT
fsr-3719	297	21	and	and	CCONJ
fsr-3719	297	22	because	because	SCONJ
fsr-3719	297	23	their	their	PRON
fsr-3719	297	24	standard	standard	ADJ
fsr-3719	297	25	deviations	deviation	NOUN
fsr-3719	297	26	are	be	AUX
fsr-3719	297	27	about	about	ADP
fsr-3719	297	28	$	$	SYM
fsr-3719	297	29	26,000	26,000	NUM
fsr-3719	297	30	lower	low	ADJ
fsr-3719	297	31	,	,	PUNCT
fsr-3719	297	32	g	g	NOUN
fsr-3719	297	33	and	and	CCONJ
fsr-3719	297	34	0	0	NUM
fsr-3719	297	35	qualify	qualify	VERB
fsr-3719	297	36	for	for	ADP
fsr-3719	297	37	the	the	DET
fsr-3719	297	38	efficient	efficient	ADJ
fsr-3719	297	39	frontier	frontier	NOUN
fsr-3719	297	40	,	,	PUNCT
fsr-3719	297	41	albeit	albeit	SCONJ
fsr-3719	297	42	they	they	PRON
fsr-3719	297	43	lie	lie	VERB
fsr-3719	297	44	on	on	ADP
fsr-3719	297	45	the	the	DET
fsr-3719	297	46	lowest	low	ADJ
fsr-3719	297	47	portion	portion	NOUN
fsr-3719	297	48	of	of	ADP
fsr-3719	297	49	that	that	DET
fsr-3719	297	50	frontier	frontier	NOUN
fsr-3719	297	51	.	.	PUNCT
fsr-3719	298	1	see	see	VERB
fsr-3719	298	2	figure	figure	NOUN
fsr-3719	298	3	4	4	NUM
fsr-3719	298	4	.	.	PUNCT
fsr-3719	299	1	the	the	DET
fsr-3719	299	2	timing	timing	NOUN
fsr-3719	299	3	of	of	ADP
fsr-3719	299	4	cash	cash	NOUN
fsr-3719	299	5	flows	flow	NOUN
fsr-3719	299	6	to	to	ADP
fsr-3719	299	7	heir(s	heir(s	VERB
fsr-3719	299	8	)	)	PUNCT
fsr-3719	299	9	,	,	PUNCT
fsr-3719	299	10	coupled	couple	VERB
fsr-3719	299	11	with	with	ADP
fsr-3719	299	12	varying	vary	VERB
fsr-3719	299	13	discount	discount	NOUN
fsr-3719	299	14	rates	rate	NOUN
fsr-3719	299	15	,	,	PUNCT
fsr-3719	299	16	can	can	AUX
fsr-3719	299	17	affect	affect	VERB
fsr-3719	299	18	the	the	DET
fsr-3719	299	19	nature	nature	NOUN
fsr-3719	299	20	of	of	ADP
fsr-3719	299	21	plans	plan	NOUN
fsr-3719	299	22	falling	fall	VERB
fsr-3719	299	23	on	on	ADP
fsr-3719	299	24	and	and	CCONJ
fsr-3719	299	25	lying	lie	VERB
fsr-3719	299	26	off	off	ADP
fsr-3719	299	27	the	the	DET
fsr-3719	299	28	efficient	efficient	ADJ
fsr-3719	299	29	frontier	frontier	NOUN
fsr-3719	299	30	.	.	PUNCT
fsr-3719	300	1	while	while	SCONJ
fsr-3719	300	2	the	the	DET
fsr-3719	300	3	npvh	npvh	ADJ
fsr-3719	300	4	rank	rank	NOUN
fsr-3719	300	5	order	order	NOUN
fsr-3719	300	6	of	of	ADP
fsr-3719	300	7	the	the	DET
fsr-3719	300	8	16	16	NUM
fsr-3719	300	9	plans	plan	NOUN
fsr-3719	300	10	did	do	AUX
fsr-3719	300	11	not	not	PART
fsr-3719	300	12	change	change	VERB
fsr-3719	300	13	as	as	SCONJ
fsr-3719	300	14	the	the	DET
fsr-3719	300	15	discount	discount	NOUN
fsr-3719	300	16	rate	rate	NOUN
fsr-3719	300	17	changed	change	VERB
fsr-3719	300	18	from	from	ADP
fsr-3719	300	19	4	4	NUM
fsr-3719	300	20	%	%	NOUN
fsr-3719	300	21	to	to	PART
fsr-3719	300	22	6	6	NUM
fsr-3719	300	23	%	%	NOUN
fsr-3719	300	24	,	,	PUNCT
fsr-3719	300	25	the	the	DET
fsr-3719	300	26	rank	rank	NOUN
fsr-3719	300	27	order	order	NOUN
fsr-3719	300	28	of	of	ADP
fsr-3719	300	29	their	their	PRON
fsr-3719	300	30	coefficients	coefficient	NOUN
fsr-3719	300	31	of	of	ADP
fsr-3719	300	32	variation	variation	NOUN
fsr-3719	300	33	did	do	VERB
fsr-3719	300	34	.	.	PUNCT
fsr-3719	301	1	(	(	PUNCT
fsr-3719	301	2	see	see	VERB
fsr-3719	301	3	the	the	DET
fsr-3719	301	4	top	top	ADJ
fsr-3719	301	5	left	left	ADJ
fsr-3719	301	6	rectangle	rectangle	NOUN
fsr-3719	301	7	of	of	ADP
fsr-3719	301	8	tables	table	NOUN
fsr-3719	301	9	2,3	2,3	NUM
fsr-3719	301	10	,	,	PUNCT
fsr-3719	301	11	and	and	CCONJ
fsr-3719	301	12	4	4	NUM
fsr-3719	301	13	,	,	PUNCT
fsr-3719	301	14	and	and	CCONJ
fsr-3719	301	15	tables	table	VERB
fsr-3719	301	16	6,7	6,7	NUM
fsr-3719	301	17	,	,	PUNCT
fsr-3719	301	18	and	and	CCONJ
fsr-3719	301	19	8	8	NUM
fsr-3719	301	20	for	for	ADP
fsr-3719	301	21	npvh	npvh	ADJ
fsr-3719	301	22	rankings	ranking	NOUN
fsr-3719	301	23	,	,	PUNCT
fsr-3719	301	24	and	and	CCONJ
fsr-3719	301	25	the	the	DET
fsr-3719	301	26	top	top	ADJ
fsr-3719	301	27	right	right	ADJ
fsr-3719	301	28	rectangle	rectangle	NOUN
fsr-3719	301	29	of	of	ADP
fsr-3719	301	30	the	the	DET
fsr-3719	301	31	same	same	ADJ
fsr-3719	301	32	tables	table	NOUN
fsr-3719	301	33	for	for	ADP
fsr-3719	301	34	coefficient	coefficient	NOUN
fsr-3719	301	35	of	of	ADP
fsr-3719	301	36	variation	variation	NOUN
fsr-3719	301	37	rankings	ranking	NOUN
fsr-3719	301	38	.	.	PUNCT
fsr-3719	301	39	)	)	PUNCT
fsr-3719	302	1	plans	plan	NOUN
fsr-3719	302	2	which	which	PRON
fsr-3719	302	3	were	be	AUX
fsr-3719	302	4	on	on	ADP
fsr-3719	302	5	the	the	DET
fsr-3719	302	6	frontier	frontier	NOUN
fsr-3719	302	7	dropped	drop	VERB
fsr-3719	302	8	off	off	ADP
fsr-3719	302	9	,	,	PUNCT
fsr-3719	302	10	and	and	CCONJ
fsr-3719	302	11	plans	plan	NOUN
fsr-3719	302	12	which	which	PRON
fsr-3719	302	13	were	be	AUX
fsr-3719	302	14	not	not	PART
fsr-3719	302	15	on	on	ADP
fsr-3719	302	16	the	the	DET
fsr-3719	302	17	frontier	frontier	NOUN
fsr-3719	302	18	appeared	appear	VERB
fsr-3719	302	19	.	.	PUNCT
fsr-3719	303	1	for	for	ADP
fsr-3719	303	2	example	example	NOUN
fsr-3719	303	3	,	,	PUNCT
fsr-3719	303	4	consider	consider	VERB
fsr-3719	303	5	the	the	DET
fsr-3719	303	6	age	age	NOUN
fsr-3719	303	7	45	45	NUM
fsr-3719	303	8	couple	couple	NOUN
fsr-3719	303	9	simulation	simulation	NOUN
fsr-3719	303	10	.	.	PUNCT
fsr-3719	304	1	on	on	ADP
fsr-3719	304	2	a	a	DET
fsr-3719	304	3	coefficient	coefficient	NOUN
fsr-3719	304	4	of	of	ADP
fsr-3719	304	5	variation	variation	NOUN
fsr-3719	304	6	basis	basis	NOUN
fsr-3719	304	7	discounted	discount	VERB
fsr-3719	304	8	at	at	ADP
fsr-3719	304	9	4	4	NUM
fsr-3719	304	10	%	%	NOUN
fsr-3719	304	11	,	,	PUNCT
fsr-3719	304	12	plan	plan	NOUN
fsr-3719	304	13	g	g	PROPN
fsr-3719	304	14	(	(	PUNCT
fsr-3719	304	15	simple	simple	ADJ
fsr-3719	304	16	will	will	NOUN
fsr-3719	304	17	,	,	PUNCT
fsr-3719	304	18	gifts	gift	NOUN
fsr-3719	304	19	,	,	PUNCT
fsr-3719	304	20	and	and	CCONJ
fsr-3719	304	21	term	term	NOUN
fsr-3719	304	22	life	life	NOUN
fsr-3719	304	23	)	)	PUNCT
fsr-3719	304	24	is	be	AUX
fsr-3719	304	25	the	the	DET
fsr-3719	304	26	lowest	low	ADJ
fsr-3719	304	27	plan	plan	NOUN
fsr-3719	304	28	on	on	ADP
fsr-3719	304	29	the	the	DET
fsr-3719	304	30	efficient	efficient	ADJ
fsr-3719	304	31	frontier	frontier	NOUN
fsr-3719	304	32	.	.	PUNCT
fsr-3719	305	1	while	while	SCONJ
fsr-3719	305	2	plan	plan	NOUN
fsr-3719	305	3	e	e	X
fsr-3719	305	4	(	(	PUNCT
fsr-3719	305	5	simple	simple	ADJ
fsr-3719	305	6	will	will	NOUN
fsr-3719	305	7	,	,	PUNCT
fsr-3719	305	8	gifts	gift	NOUN
fsr-3719	305	9	,	,	PUNCT
fsr-3719	305	10	and	and	CCONJ
fsr-3719	305	11	whole	whole	ADJ
fsr-3719	305	12	life	life	NOUN
fsr-3719	305	13	)	)	PUNCT
fsr-3719	305	14	has	have	VERB
fsr-3719	305	15	a	a	DET
fsr-3719	305	16	higher	high	ADJ
fsr-3719	305	17	npvh	npvh	NOUN
fsr-3719	305	18	,	,	PUNCT
fsr-3719	305	19	it	it	PRON
fsr-3719	305	20	has	have	VERB
fsr-3719	305	21	a	a	DET
fsr-3719	305	22	considerably	considerably	ADV
fsr-3719	305	23	higher	high	ADJ
fsr-3719	305	24	coefficient	coefficient	NOUN
fsr-3719	305	25	of	of	ADP
fsr-3719	305	26	variation	variation	NOUN
fsr-3719	305	27	,	,	PUNCT
fsr-3719	305	28	and	and	CCONJ
fsr-3719	305	29	plan	plan	NOUN
fsr-3719	305	30	e	e	NOUN
fsr-3719	305	31	,	,	PUNCT
fsr-3719	305	32	eliminated	eliminate	VERB
fsr-3719	305	33	by	by	ADP
fsr-3719	305	34	plan	plan	NOUN
fsr-3719	305	35	h	h	PROPN
fsr-3719	305	36	(	(	PUNCT
fsr-3719	305	37	exemption	exemption	NOUN
fsr-3719	305	38	trust	trust	NOUN
fsr-3719	305	39	wilt	wilt	NOUN
fsr-3719	305	40	,	,	PUNCT
fsr-3719	305	41	gifts	gift	NOUN
fsr-3719	305	42	,	,	PUNCT
fsr-3719	305	43	and	and	CCONJ
fsr-3719	305	44	term	term	NOUN
fsr-3719	305	45	life	life	NOUN
fsr-3719	305	46	)	)	PUNCT
fsr-3719	305	47	,	,	PUNCT
fsr-3719	305	48	is	be	AUX
fsr-3719	305	49	not	not	PART
fsr-3719	305	50	on	on	ADP
fsr-3719	305	51	the	the	DET
fsr-3719	305	52	efficient	efficient	ADJ
fsr-3719	305	53	frontier	frontier	NOUN
fsr-3719	305	54	.	.	PUNCT
fsr-3719	306	1	at	at	ADP
fsr-3719	306	2	6	6	NUM
fsr-3719	306	3	%	%	NOUN
fsr-3719	306	4	,	,	PUNCT
fsr-3719	306	5	g	g	PROPN
fsr-3719	306	6	fell	fall	VERB
fsr-3719	306	7	off	off	ADP
fsr-3719	306	8	of	of	ADP
fsr-3719	306	9	that	that	DET
fsr-3719	306	10	frontier	frontier	NOUN
fsr-3719	306	11	,	,	PUNCT
fsr-3719	306	12	and	and	CCONJ
fsr-3719	306	13	the	the	DET
fsr-3719	306	14	lowest	low	ADJ
fsr-3719	306	15	plan	plan	NOUN
fsr-3719	306	16	on	on	ADP
fsr-3719	306	17	the	the	DET
fsr-3719	306	18	efficient	efficient	ADJ
fsr-3719	306	19	frontier	frontier	NOUN
fsr-3719	306	20	is	be	AUX
fsr-3719	306	21	plan	plan	NOUN
fsr-3719	306	22	e	e	NOUN
fsr-3719	306	23	(	(	PUNCT
fsr-3719	306	24	simple	simple	ADJ
fsr-3719	306	25	will	will	NOUN
fsr-3719	306	26	,	,	PUNCT
fsr-3719	306	27	gifts	gift	NOUN
fsr-3719	306	28	,	,	PUNCT
fsr-3719	306	29	and	and	CCONJ
fsr-3719	306	30	whole	whole	ADJ
fsr-3719	306	31	life	life	NOUN
fsr-3719	306	32	)	)	PUNCT
fsr-3719	306	33	.	.	PUNCT
fsr-3719	307	1	at	at	ADP
fsr-3719	307	2	age	age	NOUN
fsr-3719	307	3	70	70	NUM
fsr-3719	307	4	,	,	PUNCT
fsr-3719	307	5	at	at	ADP
fsr-3719	307	6	a	a	DET
fsr-3719	307	7	5	5	NUM
fsr-3719	307	8	%	%	NOUN
fsr-3719	307	9	and/or	and/or	CCONJ
fsr-3719	307	10	6	6	NUM
fsr-3719	307	11	%	%	NOUN
fsr-3719	307	12	discount	discount	NOUN
fsr-3719	307	13	rate	rate	NOUN
fsr-3719	307	14	,	,	PUNCT
fsr-3719	307	15	estate	estate	NOUN
fsr-3719	307	16	plans	plan	NOUN
fsr-3719	307	17	l	l	NOUN
fsr-3719	307	18	(	(	PUNCT
fsr-3719	307	19	exemption	exemption	NOUN
fsr-3719	307	20	trust	trust	NOUN
fsr-3719	307	21	will	will	AUX
fsr-3719	307	22	,	,	PUNCT
fsr-3719	307	23	mortgage	mortgage	NOUN
fsr-3719	307	24	,	,	PUNCT
fsr-3719	307	25	and	and	CCONJ
fsr-3719	307	26	gifts	gift	NOUN
fsr-3719	307	27	)	)	PUNCT
fsr-3719	307	28	and/or	and/or	CCONJ
fsr-3719	307	29	l	l	NOUN
fsr-3719	307	30	and	and	CCONJ
fsr-3719	307	31	k	k	PROPN
fsr-3719	307	32	(	(	PUNCT
fsr-3719	307	33	simple	simple	ADJ
fsr-3719	307	34	will	will	NOUN
fsr-3719	307	35	,	,	PUNCT
fsr-3719	307	36	mortgage	mortgage	NOUN
fsr-3719	307	37	,	,	PUNCT
fsr-3719	307	38	and	and	CCONJ
fsr-3719	307	39	gifts	gift	NOUN
fsr-3719	307	40	)	)	PUNCT
fsr-3719	307	41	are	be	AUX
fsr-3719	307	42	on	on	ADP
fsr-3719	307	43	the	the	DET
fsr-3719	307	44	efficient	efficient	ADJ
fsr-3719	307	45	frontier	frontier	NOUN
fsr-3719	307	46	.	.	PUNCT
fsr-3719	308	1	at	at	ADP
fsr-3719	308	2	4	4	NUM
fsr-3719	308	3	%	%	NOUN
fsr-3719	308	4	,	,	PUNCT
fsr-3719	308	5	neither	neither	CCONJ
fsr-3719	308	6	l	l	NOUN
fsr-3719	308	7	nor	nor	CCONJ
fsr-3719	308	8	k	k	PROPN
fsr-3719	308	9	fall	fall	NOUN
fsr-3719	308	10	on	on	ADP
fsr-3719	308	11	that	that	DET
fsr-3719	308	12	frontier	frontier	NOUN
fsr-3719	308	13	.	.	PUNCT
fsr-3719	309	1	the	the	DET
fsr-3719	309	2	efficient	efficient	ADJ
fsr-3719	309	3	frontier	frontier	NOUN
fsr-3719	309	4	,	,	PUNCT
fsr-3719	309	5	when	when	SCONJ
fsr-3719	309	6	defined	define	VERB
fsr-3719	309	7	on	on	ADP
fsr-3719	309	8	a	a	DET
fsr-3719	309	9	coefficient	coefficient	NOUN
fsr-3719	309	10	of	of	ADP
fsr-3719	309	11	variation	variation	NOUN
fsr-3719	309	12	basis	basis	NOUN
fsr-3719	309	13	,	,	PUNCT
fsr-3719	309	14	is	be	AUX
fsr-3719	309	15	very	very	ADV
fsr-3719	309	16	sensitive	sensitive	ADJ
fsr-3719	309	17	to	to	ADP
fsr-3719	309	18	the	the	DET
fsr-3719	309	19	discount	discount	NOUN
fsr-3719	309	20	rate	rate	NOUN
fsr-3719	309	21	of	of	ADP
fsr-3719	309	22	the	the	DET
fsr-3719	309	23	heir(s	heir(s	NOUN
fsr-3719	309	24	)	)	PUNCT
fsr-3719	309	25	.	.	PUNCT
fsr-3719	310	1	the	the	DET
fsr-3719	310	2	estate	estate	NOUN
fsr-3719	310	3	planner	planner	NOUN
fsr-3719	310	4	must	must	AUX
fsr-3719	310	5	carefully	carefully	ADV
fsr-3719	310	6	consider	consider	VERB
fsr-3719	310	7	the	the	DET
fsr-3719	310	8	ages	age	NOUN
fsr-3719	310	9	of	of	ADP
fsr-3719	310	10	her	she	PRON
fsr-3719	310	11	/	/	SYM
fsr-3719	310	12	his	his	PRON
fsr-3719	310	13	clients	client	NOUN
fsr-3719	310	14	when	when	SCONJ
fsr-3719	310	15	reco	reco	PROPN
fsr-3719	310	16	~	~	AUX
fsr-3719	310	17	ending	end	VERB
fsr-3719	310	18	estate	estate	NOUN
fsr-3719	310	19	planning	planning	NOUN
fsr-3719	310	20	tools	tool	NOUN
fsr-3719	310	21	.	.	PUNCT
fsr-3719	311	1	for	for	ADP
fsr-3719	311	2	example	example	NOUN
fsr-3719	311	3	,	,	PUNCT
fsr-3719	311	4	consider	consider	VERB
fsr-3719	311	5	the	the	DET
fsr-3719	311	6	simple	simple	ADJ
fsr-3719	311	7	wiz~	wiz~	NOUN
fsr-3719	311	8	and	and	CCONJ
fsr-3719	311	9	gifts	gift	NOUN
fsr-3719	311	10	estate	estate	NOUN
fsr-3719	311	11	plan	plan	NOUN
fsr-3719	311	12	and	and	CCONJ
fsr-3719	311	13	the	the	DET
fsr-3719	311	14	exemption	exemption	NOUN
fsr-3719	311	15	trust	trust	NOUN
fsr-3719	311	16	will	will	AUX
fsr-3719	311	17	estate	estate	VERB
fsr-3719	311	18	plan	plan	NOUN
fsr-3719	311	19	.	.	PUNCT
fsr-3719	312	1	for	for	ADP
fsr-3719	312	2	the	the	DET
fsr-3719	312	3	age	age	NOUN
fsr-3719	312	4	45	45	NUM
fsr-3719	312	5	couple	couple	NOUN
fsr-3719	312	6	,	,	PUNCT
fsr-3719	312	7	financial	financial	ADJ
fsr-3719	312	8	services	service	NOUN
fsr-3719	312	9	review	review	NOUN
fsr-3719	312	10	,	,	PUNCT
fsr-3719	312	11	3(l	3(l	NUM
fsr-3719	312	12	)	)	PUNCT
fsr-3719	312	13	1993	1993	NUM
fsr-3719	313	1	p	p	PROPN
fsr-3719	313	2	n.	n.	PROPN
fsr-3719	313	3	y	y	PROPN
fsr-3719	313	4	”	"	PUNCT
fsr-3719	313	5	w	w	PROPN
fsr-3719	313	6	&	&	CCONJ
fsr-3719	313	7	ecien	ecien	ADJ
fsr-3719	313	8	#	#	NOUN
fsr-3719	313	9	frontiers	frontier	NOUN
fsr-3719	313	10	in	in	ADP
fsr-3719	313	11	wate	wate	NOUN
fsr-3719	313	12	planning	planning	NOUN
fsr-3719	313	13	23	23	NUM
fsr-3719	313	14	0.1039	0.1039	NUM
fsr-3719	313	15	0.1014	0.1014	NUM
fsr-3719	313	16	0.0989	0.0989	NUM
fsr-3719	313	17	0.0964	0.0964	NUM
fsr-3719	313	18	0.0939	0.0939	NUM
fsr-3719	313	19	0.0914	0.0914	NUM
fsr-3719	313	20	0.0809	0.0809	NUM
fsr-3719	313	21	0.0864	0.0864	NUM
fsr-3719	313	22	0.0039	0.0039	NUM
fsr-3719	313	23	0.00	0.00	NUM
fsr-3719	313	24	14	14	NUM
fsr-3719	313	25	0.0739	0.0739	NUM
fsr-3719	313	26	0.0764	0.0764	NUM
fsr-3719	313	27	0.0739	0.0739	NUM
fsr-3719	313	28	0.07	0.07	NUM
fsr-3719	313	29	14	14	NUM
fsr-3719	313	30	0.0689	0.0689	NUM
fsr-3719	313	31	coefflclent	coefflclent	NOUN
fsr-3719	313	32	0.0664	0.0664	NUM
fsr-3719	313	33	d	d	SYM
fsr-3719	313	34	0.0639	0.0639	NUM
fsr-3719	313	35	varlatlon	varlatlon	NOUN
fsr-3719	313	36	0.06	0.06	NUM
fsr-3719	313	37	14	14	NUM
fsr-3719	313	38	0.0589	0.0589	NUM
fsr-3719	313	39	0.0564	0.0564	NUM
fsr-3719	313	40	0.0539	0.0539	NUM
fsr-3719	313	41	0.05	0.05	NUM
fsr-3719	313	42	14	14	NUM
fsr-3719	313	43	0.0489	0.0489	NUM
fsr-3719	313	44	0.0464	0.0464	NUM
fsr-3719	313	45	0.0439	0.0439	NUM
fsr-3719	313	46	0.0414	0.0414	NUM
fsr-3719	313	47	0.0389	0.0389	NUM
fsr-3719	313	48	0.0364	0.0364	NUM
fsr-3719	313	49	0.0339	0.0339	NUM
fsr-3719	313	50	0.03	0.03	NUM
fsr-3719	313	51	14	14	NUM
fsr-3719	313	52	0.0289	0.0289	NUM
fsr-3719	313	53	0.0264	0.0264	NUM
fsr-3719	314	1	0.0239	0.0239	NUM
fsr-3719	314	2	b	b	X
fsr-3719	314	3	j	j	PROPN
fsr-3719	314	4	p	p	PROPN
fsr-3719	314	5	n	n	PROPN
fsr-3719	314	6	k	k	NOUN
fsr-3719	314	7	c	c	NOUN
fsr-3719	314	8	g	g	PROPN
fsr-3719	314	9	d	d	PROPN
fsr-3719	314	10	a	a	DET
fsr-3719	314	11	n	n	NOUN
fsr-3719	314	12	0	0	NUM
fsr-3719	315	1	i	i	PRON
fsr-3719	315	2	f	f	PROPN
fsr-3719	315	3	l	l	NOUN
fsr-3719	315	4	433	433	NUM
fsr-3719	315	5	466	466	NUM
fsr-3719	315	6	500	500	NUM
fsr-3719	315	7	533	533	NUM
fsr-3719	315	8	566	566	NUM
fsr-3719	315	9	600	600	NUM
fsr-3719	315	10	633	633	NUM
fsr-3719	315	11	666	666	NUM
fsr-3719	315	12	700	700	NUM
fsr-3719	315	13	733	733	NUM
fsr-3719	315	14	npvh	npvh	NOUN
fsr-3719	315	15	(	(	PUNCT
fsr-3719	315	16	,	,	PUNCT
fsr-3719	315	17	ooo	ooo	INTJ
fsr-3719	315	18	)	)	PUNCT
fsr-3719	315	19	figure	figure	NOUN
fsr-3719	315	20	5	5	NUM
fsr-3719	315	21	.	.	PUNCT
fsr-3719	316	1	the	the	DET
fsr-3719	316	2	efficient	efficient	ADJ
fsr-3719	316	3	frontier	frontier	NOUN
fsr-3719	316	4	(	(	PUNCT
fsr-3719	316	5	bold	bold	ADJ
fsr-3719	316	6	letters	letter	NOUN
fsr-3719	316	7	)	)	PUNCT
fsr-3719	316	8	and	and	CCONJ
fsr-3719	316	9	ten	ten	NUM
fsr-3719	316	10	other	other	ADJ
fsr-3719	316	11	estate	estate	NOUN
fsr-3719	316	12	plans	plan	NOUN
fsr-3719	316	13	for	for	ADP
fsr-3719	316	14	age	age	NOUN
fsr-3719	316	15	45	45	NUM
fsr-3719	316	16	at	at	ADP
fsr-3719	316	17	6	6	NUM
fsr-3719	316	18	%	%	NOUN
fsr-3719	316	19	87	87	NUM
fsr-3719	316	20	of	of	ADP
fsr-3719	316	21	the	the	DET
fsr-3719	316	22	100	100	NUM
fsr-3719	316	23	npvhs	npvhs	ADJ
fsr-3719	316	24	(	(	PUNCT
fsr-3719	316	25	table	table	NOUN
fsr-3719	316	26	l	l	NOUN
fsr-3719	316	27	--	--	PUNCT
fsr-3719	316	28	comparative	comparative	ADJ
fsr-3719	316	29	analysis	analysis	NOUN
fsr-3719	316	30	)	)	PUNCT
fsr-3719	316	31	of	of	ADP
fsr-3719	316	32	the	the	DET
fsr-3719	316	33	simpk	simpk	NOUN
fsr-3719	316	34	will	will	NOUN
fsr-3719	316	35	and	and	CCONJ
fsr-3719	316	36	gifts	gift	NOUN
fsr-3719	316	37	estate	estate	NOUN
fsr-3719	316	38	plan	plan	NOUN
fsr-3719	316	39	were	be	AUX
fsr-3719	316	40	superior	superior	ADJ
fsr-3719	316	41	to	to	ADP
fsr-3719	316	42	the	the	DET
fsr-3719	316	43	exemption	exemption	NOUN
fsr-3719	316	44	trust	trust	NOUN
fsr-3719	316	45	will	will	AUX
fsr-3719	316	46	estate	estate	VERB
fsr-3719	316	47	plan	plan	NOUN
fsr-3719	316	48	.	.	PUNCT
fsr-3719	317	1	however	however	ADV
fsr-3719	317	2	,	,	PUNCT
fsr-3719	317	3	for	for	ADP
fsr-3719	317	4	the	the	DET
fsr-3719	317	5	age	age	NOUN
fsr-3719	317	6	70	70	NUM
fsr-3719	317	7	couple	couple	NOUN
fsr-3719	317	8	,	,	PUNCT
fsr-3719	317	9	84	84	NUM
fsr-3719	317	10	of	of	ADP
fsr-3719	317	11	100	100	NUM
fsr-3719	317	12	npvhs	npvhs	ADJ
fsr-3719	317	13	(	(	PUNCT
fsr-3719	317	14	table	table	NOUN
fsr-3719	317	15	5	5	NUM
fsr-3719	317	16	-	-	PUNCT
fsr-3719	317	17	comparative	comparative	ADJ
fsr-3719	317	18	analysis	analysis	NOUN
fsr-3719	317	19	)	)	PUNCT
fsr-3719	317	20	of	of	ADP
fsr-3719	317	21	the	the	DET
fsr-3719	317	22	exemp	exemp	PROPN
fsr-3719	317	23	tion	tion	PROPN
fsr-3719	317	24	trust	trust	NOUN
fsr-3719	317	25	will	will	AUX
fsr-3719	317	26	estate	estate	VERB
fsr-3719	317	27	plan	plan	NOUN
fsr-3719	317	28	were	be	AUX
fsr-3719	317	29	superior	superior	ADJ
fsr-3719	317	30	to	to	ADP
fsr-3719	317	31	the	the	DET
fsr-3719	317	32	simple	simple	ADJ
fsr-3719	317	33	will	will	NOUN
fsr-3719	317	34	and	and	CCONJ
fsr-3719	317	35	gifts	gift	VERB
fsr-3719	317	36	estate	estate	NOUN
fsr-3719	317	37	plan	plan	NOUN
fsr-3719	317	38	.	.	PUNCT
fsr-3719	318	1	extrapolating	extrapolate	VERB
fsr-3719	318	2	from	from	ADP
fsr-3719	318	3	these	these	DET
fsr-3719	318	4	results	result	NOUN
fsr-3719	318	5	,	,	PUNCT
fsr-3719	318	6	somewhere	somewhere	ADV
fsr-3719	318	7	in	in	ADP
fsr-3719	318	8	between	between	ADP
fsr-3719	318	9	the	the	DET
fsr-3719	318	10	ages	age	NOUN
fsr-3719	318	11	of	of	ADP
fsr-3719	318	12	45	45	NUM
fsr-3719	318	13	and	and	CCONJ
fsr-3719	318	14	70	70	NUM
fsr-3719	318	15	there	there	PRON
fsr-3719	318	16	exists	exist	VERB
fsr-3719	318	17	an	an	DET
fsr-3719	318	18	age	age	NOUN
fsr-3719	318	19	where	where	SCONJ
fsr-3719	318	20	the	the	DET
fsr-3719	318	21	split	split	NOUN
fsr-3719	318	22	would	would	AUX
fsr-3719	318	23	be	be	AUX
fsr-3719	318	24	about	about	ADV
fsr-3719	318	25	50	50	NUM
fsr-3719	318	26	-	-	SYM
fsr-3719	318	27	50	50	NUM
fsr-3719	318	28	,	,	PUNCT
fsr-3719	318	29	and	and	CCONJ
fsr-3719	318	30	the	the	DET
fsr-3719	318	31	simulation	simulation	NOUN
fsr-3719	318	32	results	result	NOUN
fsr-3719	318	33	would	would	AUX
fsr-3719	318	34	predict	predict	VERB
fsr-3719	318	35	that	that	SCONJ
fsr-3719	318	36	both	both	DET
fsr-3719	318	37	plans	plan	NOUN
fsr-3719	318	38	would	would	AUX
fsr-3719	318	39	be	be	AUX
fsr-3719	318	40	equally	equally	ADV
fsr-3719	318	41	likely	likely	ADJ
fsr-3719	318	42	to	to	PART
fsr-3719	318	43	produce	produce	VERB
fsr-3719	318	44	similar	similar	ADJ
fsr-3719	318	45	results	result	NOUN
fsr-3719	318	46	for	for	ADP
fsr-3719	318	47	the	the	DET
fsr-3719	318	48	heir(s	heir(s	NOUN
fsr-3719	318	49	)	)	PUNCT
fsr-3719	318	50	of	of	ADP
fsr-3719	318	51	the	the	DET
fsr-3719	318	52	estate	estate	NOUN
fsr-3719	318	53	owner(s	owner(s	NOUN
fsr-3719	318	54	)	)	PUNCT
fsr-3719	318	55	.	.	PUNCT
fsr-3719	319	1	[	[	X
fsr-3719	319	2	since	since	SCONJ
fsr-3719	319	3	the	the	DET
fsr-3719	319	4	~rnpfio~	~rnpfio~	PUNCT
fsr-3719	319	5	trust	trust	NOUN
fsr-3719	319	6	will	will	AUX
fsr-3719	319	7	and	and	CCONJ
fsr-3719	319	8	gifts	gift	NOUN
fsr-3719	319	9	estate	estate	NOUN
fsr-3719	319	10	plan	plan	NOUN
fsr-3719	319	11	includes	include	VERB
fsr-3719	319	12	both	both	DET
fsr-3719	319	13	gifts	gift	NOUN
fsr-3719	319	14	during	during	ADP
fsr-3719	319	15	the	the	DET
fsr-3719	319	16	liietimes	liietime	NOUN
fsr-3719	319	17	of	of	ADP
fsr-3719	319	18	the	the	DET
fsr-3719	319	19	estate	estate	NOUN
fsr-3719	319	20	owners	owner	NOUN
fsr-3719	319	21	as	as	ADV
fsr-3719	319	22	well	well	ADV
fsr-3719	319	23	as	as	ADP
fsr-3719	319	24	a	a	DET
fsr-3719	319	25	$	$	SYM
fsr-3719	319	26	600,000	600,000	NUM
fsr-3719	319	27	transfer	transfer	NOUN
fsr-3719	319	28	at	at	ADP
fsr-3719	319	29	death	death	NOUN
fsr-3719	319	30	,	,	PUNCT
fsr-3719	319	31	the	the	DET
fsr-3719	319	32	ewmption	ewmption	NOUN
fsr-3719	319	33	trust	trust	NOUN
fsr-3719	319	34	will	will	AUX
fsr-3719	319	35	and	and	CCONJ
fsr-3719	319	36	gifts	gift	NOUN
fsr-3719	319	37	estate	estate	NOUN
fsr-3719	319	38	plan	plan	NOUN
fsr-3719	319	39	is	be	AUX
fsr-3719	319	40	preferable	preferable	ADJ
fsr-3719	319	41	to	to	ADP
fsr-3719	319	42	either	either	CCONJ
fsr-3719	319	43	the	the	DET
fsr-3719	319	44	simple	simple	ADJ
fsr-3719	319	45	will	will	NOUN
fsr-3719	319	46	and	and	CCONJ
fsr-3719	319	47	gifts	gift	VERB
fsr-3719	319	48	estate	estate	NOUN
fsr-3719	319	49	plan	plan	NOUN
fsr-3719	319	50	or	or	CCONJ
fsr-3719	319	51	the	the	DET
fsr-3719	319	52	exemption	exemption	NOUN
fsr-3719	319	53	trust	trust	NOUN
fsr-3719	319	54	will	will	AUX
fsr-3719	319	55	estate	estate	VERB
fsr-3719	319	56	plan	plan	NOUN
fsr-3719	319	57	;	;	PUNCT
fsr-3719	319	58	on	on	ADP
fsr-3719	319	59	a	a	DET
fsr-3719	319	60	comparative	comparative	ADJ
fsr-3719	319	61	analysis	analysis	NOUN
fsr-3719	319	62	npvh	npvh	ADJ
fsr-3719	319	63	basis	basis	NOUN
fsr-3719	319	64	(	(	PUNCT
fsr-3719	319	65	tables	table	NOUN
fsr-3719	319	66	1	1	NUM
fsr-3719	319	67	and	and	CCONJ
fsr-3719	319	68	5	5	NUM
fsr-3719	319	69	)	)	PUNCT
fsr-3719	319	70	,	,	PUNCT
fsr-3719	319	71	the	the	DET
fsr-3719	319	72	numbers	number	NOUN
fsr-3719	319	73	0	0	NUM
fsr-3719	319	74	.	.	NOUN
fsr-3719	319	75	08	08	NUM
fsr-3719	319	76	i6	i6	NOUN
fsr-3719	319	77	0	0	NUM
fsr-3719	319	78	.	.	PUNCT
fsr-3719	319	79	08	08	NUM
fsr-3719	319	80	06	06	NUM
fsr-3719	319	81	0	0	NUM
fsr-3719	319	82	.	.	PUNCT
fsr-3719	320	1	07	07	NUM
fsr-3719	320	2	96	96	NUM
fsr-3719	320	3	0	0	NUM
fsr-3719	320	4	.	.	PUNCT
fsr-3719	321	1	07	07	NUM
fsr-3719	321	2	86	86	NUM
fsr-3719	321	3	0	0	NUM
fsr-3719	321	4	.	.	PUNCT
fsr-3719	322	1	07	07	NUM
fsr-3719	322	2	76	76	NUM
fsr-3719	322	3	0	0	NUM
fsr-3719	322	4	.	.	PUNCT
fsr-3719	323	1	07	07	NUM
fsr-3719	323	2	66	66	NUM
fsr-3719	323	3	0	0	NUM
fsr-3719	323	4	.	.	PUNCT
fsr-3719	324	1	07	07	NUM
fsr-3719	324	2	56	56	NUM
fsr-3719	324	3	0	0	NUM
fsr-3719	324	4	.	.	PUNCT
fsr-3719	325	1	07	07	NUM
fsr-3719	325	2	46	46	NUM
fsr-3719	325	3	0	0	NUM
fsr-3719	325	4	.	.	PUNCT
fsr-3719	326	1	07	07	NUM
fsr-3719	326	2	36	36	NUM
fsr-3719	326	3	0	0	NUM
fsr-3719	326	4	.	.	PUNCT
fsr-3719	327	1	07	07	NUM
fsr-3719	327	2	26	26	NUM
fsr-3719	327	3	0	0	NUM
fsr-3719	327	4	.	.	PUNCT
fsr-3719	328	1	07	07	NUM
fsr-3719	328	2	16	16	NUM
fsr-3719	328	3	0	0	NUM
fsr-3719	328	4	.	.	PUNCT
fsr-3719	329	1	07	07	NUM
fsr-3719	329	2	06	06	NUM
fsr-3719	329	3	0	0	NUM
fsr-3719	329	4	.	.	PUNCT
fsr-3719	329	5	06	06	NUM
fsr-3719	329	6	96	96	NUM
fsr-3719	329	7	co	co	NOUN
fsr-3719	329	8	ef	ef	PROPN
fsr-3719	329	9	fic	fic	PROPN
fsr-3719	329	10	ie	ie	X
fsr-3719	329	11	nt	nt	PROPN
fsr-3719	329	12	0	0	NUM
fsr-3719	329	13	.	.	PROPN
fsr-3719	329	14	06	06	NUM
fsr-3719	330	1	86	86	NUM
fsr-3719	330	2	o	o	NOUN
fsr-3719	330	3	f	f	PROPN
fsr-3719	330	4	0	0	NUM
fsr-3719	330	5	.	.	PROPN
fsr-3719	330	6	06	06	NUM
fsr-3719	331	1	76	76	NUM
fsr-3719	331	2	v	v	PROPN
fsr-3719	331	3	ar	ar	PROPN
fsr-3719	331	4	ia	ia	PROPN
fsr-3719	331	5	tio	tio	PROPN
fsr-3719	331	6	n	n	PROPN
fsr-3719	331	7	0	0	NUM
fsr-3719	331	8	.	.	PUNCT
fsr-3719	331	9	06	06	NUM
fsr-3719	332	1	66	66	NUM
fsr-3719	332	2	0	0	NUM
fsr-3719	332	3	.	.	PUNCT
fsr-3719	333	1	03	03	NUM
fsr-3719	334	1	75	75	NUM
fsr-3719	334	2	0	0	NUM
fsr-3719	334	3	.	.	PUNCT
fsr-3719	334	4	03	03	NUM
fsr-3719	335	1	65	65	NUM
fsr-3719	335	2	0	0	NUM
fsr-3719	335	3	.	.	X
fsr-3719	335	4	03	03	NUM
fsr-3719	336	1	55	55	NUM
fsr-3719	336	2	0	0	NUM
fsr-3719	336	3	.	.	PUNCT
fsr-3719	336	4	03	03	NUM
fsr-3719	337	1	45	45	NUM
fsr-3719	337	2	0	0	NUM
fsr-3719	337	3	.	.	PUNCT
fsr-3719	338	1	03	03	NUM
fsr-3719	338	2	35	35	NUM
fsr-3719	338	3	0	0	NUM
fsr-3719	338	4	.	.	PUNCT
fsr-3719	339	1	05	05	NUM
fsr-3719	340	1	25	25	NUM
fsr-3719	340	2	0	0	NUM
fsr-3719	340	3	.	.	PUNCT
fsr-3719	340	4	03	03	NUM
fsr-3719	341	1	i5	i5	ADJ
fsr-3719	341	2	0	0	NUM
fsr-3719	341	3	.	.	PUNCT
fsr-3719	341	4	03	03	NUM
fsr-3719	342	1	05	05	NUM
fsr-3719	342	2	0	0	NUM
fsr-3719	342	3	.	.	PUNCT
fsr-3719	343	1	02	02	NUM
fsr-3719	343	2	95	95	NUM
fsr-3719	343	3	0	0	NUM
fsr-3719	343	4	.	.	PUNCT
fsr-3719	344	1	02	02	NUM
fsr-3719	344	2	85	85	NUM
fsr-3719	344	3	0	0	NUM
fsr-3719	344	4	.	.	PUNCT
fsr-3719	345	1	02	02	NUM
fsr-3719	346	1	75	75	NUM
fsr-3719	346	2	0	0	NUM
fsr-3719	346	3	.	.	PUNCT
fsr-3719	347	1	02	02	NUM
fsr-3719	348	1	65	65	NUM
fsr-3719	348	2	0	0	NUM
fsr-3719	348	3	.	.	PUNCT
fsr-3719	349	1	02	02	NUM
fsr-3719	349	2	55	55	NUM
fsr-3719	349	3	0	0	NUM
fsr-3719	349	4	.	.	PUNCT
fsr-3719	350	1	02	02	NUM
fsr-3719	350	2	45	45	NUM
fsr-3719	350	3	fi	fi	NOUN
fsr-3719	350	4	gu	gu	X
fsr-3719	350	5	re	re	PROPN
fsr-3719	350	6	6	6	NUM
fsr-3719	350	7	.	.	PUNCT
fsr-3719	351	1	th	th	X
fsr-3719	351	2	e	e	X
fsr-3719	351	3	e	e	X
fsr-3719	351	4	f	f	PROPN
fsr-3719	351	5	ie	ie	PROPN
fsr-3719	351	6	nt	not	PART
fsr-3719	351	7	f	f	PROPN
fsr-3719	351	8	ro	ro	INTJ
fsr-3719	351	9	nt	not	PART
fsr-3719	351	10	ie	ie	ADV
fsr-3719	351	11	r	r	NOUN
fsr-3719	351	12	(	(	PUNCT
fsr-3719	351	13	b	b	NOUN
fsr-3719	351	14	ol	ol	PROPN
fsr-3719	351	15	d	d	X
fsr-3719	351	16	l	l	X
fsr-3719	351	17	et	et	NOUN
fsr-3719	351	18	te	te	INTJ
fsr-3719	351	19	rs	rs	INTJ
fsr-3719	351	20	)	)	PUNCT
fsr-3719	351	21	an	an	DET
fsr-3719	351	22	d	d	X
fsr-3719	351	23	si	si	NOUN
fsr-3719	351	24	x	x	SYM
fsr-3719	351	25	o	o	X
fsr-3719	351	26	th	th	INTJ
fsr-3719	351	27	er	er	INTJ
fsr-3719	351	28	e	e	X
fsr-3719	351	29	st	st	PROPN
fsr-3719	351	30	at	at	ADP
fsr-3719	351	31	e	e	X
fsr-3719	351	32	pl	pl	ADP
fsr-3719	351	33	an	an	DET
fsr-3719	351	34	s	s	NOUN
fsr-3719	351	35	fo	fo	ADP
fsr-3719	351	36	r	r	NOUN
fsr-3719	351	37	a	a	DET
fsr-3719	351	38	ge	ge	PROPN
fsr-3719	351	39	7	7	NUM
fsr-3719	351	40	0	0	NUM
fsr-3719	351	41	at	at	ADP
fsr-3719	351	42	4	4	NUM
fsr-3719	351	43	%	%	NOUN
fsr-3719	351	44	f	f	NOUN
fsr-3719	351	45	n	n	CCONJ
fsr-3719	351	46	ck	ck	INTJ
fsr-3719	351	47	dl	dl	PROPN
fsr-3719	351	48	hp	hp	PROPN
fsr-3719	351	49	b	b	PROPN
fsr-3719	351	50	j	j	PROPN
fsr-3719	351	51	fi	fi	NOUN
fsr-3719	351	52	e	e	NOUN
fsr-3719	351	53	g	g	NOUN
fsr-3719	351	54	o	o	PROPN
fsr-3719	351	55	a	a	DET
fsr-3719	351	56	i	i	PRON
fsr-3719	351	57	94	94	NUM
fsr-3719	351	58	6	6	NUM
fsr-3719	351	59	98	98	NUM
fsr-3719	351	60	1	1	NUM
fsr-3719	351	61	10	10	NUM
fsr-3719	351	62	16	16	NUM
fsr-3719	351	63	10	10	NUM
fsr-3719	351	64	51	51	NUM
fsr-3719	351	65	10	10	NUM
fsr-3719	351	66	86	86	NUM
fsr-3719	351	67	11	11	NUM
fsr-3719	351	68	21	21	NUM
fsr-3719	351	69	11	11	NUM
fsr-3719	351	70	56	56	NUM
fsr-3719	351	71	ii9	ii9	NOUN
fsr-3719	351	72	1	1	NUM
fsr-3719	351	73	12	12	NUM
fsr-3719	351	74	26	26	NUM
fsr-3719	351	75	12	12	NUM
fsr-3719	351	76	61	61	NUM
fsr-3719	351	77	12	12	NUM
fsr-3719	351	78	96	96	NUM
fsr-3719	351	79	13	13	NUM
fsr-3719	351	80	31	31	NUM
fsr-3719	351	81	13	13	NUM
fsr-3719	351	82	66	66	NUM
fsr-3719	351	83	14	14	NUM
fsr-3719	351	84	01	01	NUM
fsr-3719	351	85	i4	i4	PROPN
fsr-3719	351	86	36	36	NUM
fsr-3719	352	1	np	np	INTJ
fsr-3719	352	2	vh	vh	PROPN
fsr-3719	353	1	f.o	f.o	PROPN
fsr-3719	353	2	o	o	NOUN
fsr-3719	353	3	o	o	NOUN
fsr-3719	353	4	)	)	PUNCT
fsr-3719	354	1	25	25	NUM
fsr-3719	354	2	0.0868	0.0868	NUM
fsr-3719	354	3	0.0848	0.0848	NUM
fsr-3719	354	4	0.0828	0.0828	NUM
fsr-3719	354	5	0.0808	0.0808	NUM
fsr-3719	354	6	0.0788	0.0788	NUM
fsr-3719	354	7	0.0768	0.0768	NUM
fsr-3719	354	8	0.0748	0.0748	NUM
fsr-3719	354	9	0.0728	0.0728	NUM
fsr-3719	354	10	0.0708	0.0708	NUM
fsr-3719	354	11	0.0688	0.0688	NUM
fsr-3719	354	12	0.0668	0.0668	NUM
fsr-3719	354	13	0.0648	0.0648	NUM
fsr-3719	354	14	0	0	NUM
fsr-3719	354	15	0628	0628	NUM
fsr-3719	355	1	0.0608	0.0608	NUM
fsr-3719	355	2	0.0588	0.0588	NUM
fsr-3719	355	3	coefficient	coefficient	NOUN
fsr-3719	355	4	0	0	NUM
fsr-3719	355	5	0568	0568	NUM
fsr-3719	355	6	of	of	ADP
fsr-3719	355	7	0.0548	0.0548	NUM
fsr-3719	355	8	variation	variation	NOUN
fsr-3719	355	9	0	0	NUM
fsr-3719	355	10	0528	0528	NUM
fsr-3719	355	11	0.0508	0.0508	NUM
fsr-3719	355	12	0.0488	0.0488	NUM
fsr-3719	355	13	0.0468	0.0468	NUM
fsr-3719	355	14	0.0446	0.0446	NUM
fsr-3719	355	15	0.0428	0.0428	NUM
fsr-3719	355	16	0.0408	0.0408	NUM
fsr-3719	355	17	0.0388	0.0388	NUM
fsr-3719	355	18	0.0368	0.0368	NUM
fsr-3719	355	19	0.0348	0.0348	NUM
fsr-3719	355	20	0.0328	0.0328	NUM
fsr-3719	355	21	0.0308	0.0308	NUM
fsr-3719	355	22	0.0288	0.0288	NUM
fsr-3719	355	23	0.0268	0.0268	NUM
fsr-3719	355	24	0.0248	0.0248	NUM
fsr-3719	355	25	0	0	NUM
fsr-3719	355	26	0228	0228	NUM
fsr-3719	355	27	hp	hp	NOUN
fsr-3719	355	28	go	go	VERB
fsr-3719	355	29	fn	fn	ADV
fsr-3719	355	30	bj	bj	ADP
fsr-3719	355	31	em	em	PRON
fsr-3719	355	32	dl	dl	PROPN
fsr-3719	355	33	al	al	PROPN
fsr-3719	355	34	ck	ck	PROPN
fsr-3719	355	35	800	800	NUM
fsr-3719	355	36	840	840	NUM
fsr-3719	355	37	880	880	NUM
fsr-3719	355	38	920	920	NUM
fsr-3719	355	39	960	960	NUM
fsr-3719	355	40	1000	1000	NUM
fsr-3719	355	41	1040	1040	NUM
fsr-3719	355	42	1080	1080	NUM
fsr-3719	355	43	1120	1120	NUM
fsr-3719	355	44	1160	1160	NUM
fsr-3719	355	45	npvh	npvh	PROPN
fsr-3719	355	46	woo	woo	PROPN
fsr-3719	355	47	)	)	PUNCT
fsr-3719	355	48	figure	figure	NOUN
fsr-3719	355	49	7	7	NUM
fsr-3719	355	50	.	.	PUNCT
fsr-3719	356	1	the	the	DET
fsr-3719	356	2	efficient	efficient	ADJ
fsr-3719	356	3	frontier	frontier	NOUN
fsr-3719	356	4	(	(	PUNCT
fsr-3719	356	5	bold	bold	ADJ
fsr-3719	356	6	letters	letter	NOUN
fsr-3719	356	7	)	)	PUNCT
fsr-3719	356	8	and	and	CCONJ
fsr-3719	356	9	eleven	eleven	NUM
fsr-3719	356	10	other	other	ADJ
fsr-3719	356	11	estate	estate	NOUN
fsr-3719	356	12	pians	pian	NOUN
fsr-3719	356	13	for	for	ADP
fsr-3719	356	14	age	age	NOUN
fsr-3719	356	15	70	70	NUM
fsr-3719	356	16	at	at	ADP
fsr-3719	356	17	5	5	NUM
fsr-3719	356	18	%	%	NOUN
fsr-3719	356	19	are	be	AUX
fsr-3719	356	20	10&o	10&o	NUM
fsr-3719	356	21	for	for	ADP
fsr-3719	356	22	the	the	DET
fsr-3719	356	23	exemption	exemption	NOUN
fsr-3719	356	24	trust	trust	NOUN
fsr-3719	356	25	will	will	AUX
fsr-3719	356	26	and	and	CCONJ
fsr-3719	356	27	gifts	gift	VERB
fsr-3719	356	28	estate	estate	NOUN
fsr-3719	356	29	plan	plan	NOUN
fsr-3719	356	30	relative	relative	ADJ
fsr-3719	356	31	to	to	ADP
fsr-3719	356	32	the	the	DET
fsr-3719	356	33	other	other	ADJ
fsr-3719	356	34	two	two	NUM
fsr-3719	356	35	estate	estate	NOUN
fsr-3719	356	36	plans	plan	NOUN
fsr-3719	356	37	.	.	PUNCT
fsr-3719	356	38	]	]	PUNCT
fsr-3719	357	1	finally	finally	ADV
fsr-3719	357	2	,	,	PUNCT
fsr-3719	357	3	note	note	VERB
fsr-3719	357	4	that	that	SCONJ
fsr-3719	357	5	at	at	ADP
fsr-3719	357	6	age	age	NOUN
fsr-3719	357	7	45	45	NUM
fsr-3719	357	8	estate	estate	NOUN
fsr-3719	357	9	plan	plan	NOUN
fsr-3719	357	10	n	n	PRON
fsr-3719	357	11	(	(	PUNCT
fsr-3719	357	12	exemption	exemption	NOUN
fsr-3719	357	13	trust	trust	NOUN
fsr-3719	357	14	will	will	AUX
fsr-3719	357	15	,	,	PUNCT
fsr-3719	357	16	ira	ira	PROPN
fsr-3719	357	17	,	,	PUNCT
fsr-3719	357	18	mortgage	mortgage	NOUN
fsr-3719	357	19	,	,	PUNCT
fsr-3719	357	20	gifts	gift	NOUN
fsr-3719	357	21	,	,	PUNCT
fsr-3719	357	22	and	and	CCONJ
fsr-3719	357	23	whole	whole	ADJ
fsr-3719	357	24	life	life	NOUN
fsr-3719	357	25	)	)	PUNCT
fsr-3719	357	26	was	be	AUX
fsr-3719	357	27	almost	almost	ADV
fsr-3719	357	28	a	a	DET
fsr-3719	357	29	comer	comer	ADJ
fsr-3719	357	30	-	-	PUNCT
fsr-3719	357	31	point	point	NOUN
fsr-3719	357	32	solution	solution	NOUN
fsr-3719	357	33	on	on	ADP
fsr-3719	357	34	the	the	DET
fsr-3719	357	35	table	table	NOUN
fsr-3719	357	36	1	1	NUM
fsr-3719	357	37	comparative	comparative	ADJ
fsr-3719	357	38	analysis	analysis	NOUN
fsr-3719	357	39	,	,	PUNCT
fsr-3719	357	40	recording	record	VERB
fsr-3719	357	41	10010	10010	NUM
fsr-3719	357	42	npvh	npvh	ADJ
fsr-3719	357	43	results	result	NOUN
fsr-3719	357	44	against	against	ADP
fsr-3719	357	45	all	all	DET
fsr-3719	357	46	other	other	ADJ
fsr-3719	357	47	estate	estate	NOUN
fsr-3719	357	48	plans	plan	NOUN
fsr-3719	357	49	except	except	SCONJ
fsr-3719	357	50	for	for	ADP
fsr-3719	357	51	h	h	PROPN
fsr-3719	357	52	(	(	PUNCT
fsr-3719	357	53	exemption	exemption	NOUN
fsr-3719	357	54	trust	trust	NOUN
fsr-3719	357	55	will	will	AUX
fsr-3719	357	56	,	,	PUNCT
fsr-3719	357	57	gifts	gift	NOUN
fsr-3719	357	58	,	,	PUNCT
fsr-3719	357	59	and	and	CCONJ
fsr-3719	357	60	term	term	NOUN
fsr-3719	357	61	life	life	NOUN
fsr-3719	357	62	)	)	PUNCT
fsr-3719	357	63	and	and	CCONJ
fsr-3719	357	64	p	p	NOUN
fsr-3719	357	65	(	(	PUNCT
fsr-3719	357	66	exemption	exemption	NOUN
fsr-3719	357	67	trust	trust	NOUN
fsr-3719	357	68	will	will	AUX
fsr-3719	357	69	,	,	PUNCT
fsr-3719	357	70	ira	ira	PROPN
fsr-3719	357	71	,	,	PUNCT
fsr-3719	357	72	mortgage	mortgage	NOUN
fsr-3719	357	73	,	,	PUNCT
fsr-3719	357	74	gifts	gift	NOUN
fsr-3719	357	75	,	,	PUNCT
fsr-3719	357	76	and	and	CCONJ
fsr-3719	357	77	term	term	NOUN
fsr-3719	357	78	life	life	NOUN
fsr-3719	357	79	)	)	PUNCT
fsr-3719	357	80	where	where	SCONJ
fsr-3719	357	81	the	the	DET
fsr-3719	357	82	results	result	NOUN
fsr-3719	357	83	were	be	AUX
fsr-3719	357	84	99	99	NUM
fsr-3719	357	85	:	:	SYM
fsr-3719	357	86	1	1	NUM
fsr-3719	357	87	for	for	SCONJ
fsr-3719	357	88	n	n	PART
fsr-3719	357	89	to	to	PART
fsr-3719	357	90	h	h	VERB
fsr-3719	357	91	,	,	PUNCT
fsr-3719	357	92	and	and	CCONJ
fsr-3719	357	93	91:9	91:9	NUM
fsr-3719	357	94	for	for	ADP
fsr-3719	357	95	n	n	NOUN
fsr-3719	357	96	to	to	ADP
fsr-3719	357	97	p.	p.	NOUN
fsr-3719	357	98	for	for	ADP
fsr-3719	357	99	both	both	CCONJ
fsr-3719	357	100	the	the	DET
fsr-3719	357	101	estate	estate	NOUN
fsr-3719	357	102	planner	planner	NOUN
fsr-3719	357	103	and	and	CCONJ
fsr-3719	357	104	the	the	DET
fsr-3719	357	105	estate	estate	NOUN
fsr-3719	357	106	owner	owner	NOUN
fsr-3719	357	107	,	,	PUNCT
fsr-3719	357	108	n	n	PRON
fsr-3719	357	109	seems	seem	VERB
fsr-3719	357	110	to	to	PART
fsr-3719	357	111	be	be	AUX
fsr-3719	357	112	a	a	DET
fsr-3719	357	113	logical	logical	ADJ
fsr-3719	357	114	choice	choice	NOUN
fsr-3719	357	115	.	.	PUNCT
fsr-3719	358	1	however	however	ADV
fsr-3719	358	2	,	,	PUNCT
fsr-3719	358	3	at	at	ADP
fsr-3719	358	4	age	age	NOUN
fsr-3719	358	5	70	70	NUM
fsr-3719	358	6	,	,	PUNCT
fsr-3719	358	7	the	the	DET
fsr-3719	358	8	estate	estate	NOUN
fsr-3719	358	9	owners	owner	NOUN
fsr-3719	358	10	and	and	CCONJ
fsr-3719	358	11	heir(s	heir(s	NOUN
fsr-3719	358	12	)	)	PUNCT
fsr-3719	358	13	,	,	PUNCT
fsr-3719	358	14	when	when	SCONJ
fsr-3719	358	15	trying	try	VERB
fsr-3719	358	16	to	to	PART
fsr-3719	358	17	choose	choose	VERB
fsr-3719	358	18	between	between	ADP
fsr-3719	358	19	n	n	PROPN
fsr-3719	358	20	and	and	CCONJ
fsr-3719	358	21	p	p	X
fsr-3719	358	22	,	,	PUNCT
fsr-3719	358	23	have	have	VERB
fsr-3719	358	24	a	a	DET
fsr-3719	358	25	difficult	difficult	ADJ
fsr-3719	358	26	task	task	NOUN
fsr-3719	358	27	,	,	PUNCT
fsr-3719	358	28	as	as	SCONJ
fsr-3719	358	29	does	do	VERB
fsr-3719	358	30	the	the	DET
fsr-3719	358	31	estate	estate	NOUN
fsr-3719	358	32	planner	planner	NOUN
fsr-3719	358	33	who	who	PRON
fsr-3719	358	34	has	have	VERB
fsr-3719	358	35	that	that	DET
fsr-3719	358	36	couple	couple	NOUN
fsr-3719	358	37	as	as	ADP
fsr-3719	358	38	clients	client	NOUN
fsr-3719	358	39	.	.	PUNCT
fsr-3719	359	1	on	on	ADP
fsr-3719	359	2	a	a	DET
fsr-3719	359	3	comparative	comparative	ADJ
fsr-3719	359	4	analysis	analysis	NOUN
fsr-3719	359	5	basis	basis	NOUN
fsr-3719	359	6	(	(	PUNCT
fsr-3719	359	7	table	table	NOUN
fsr-3719	359	8	5	5	NUM
fsr-3719	359	9	)	)	PUNCT
fsr-3719	359	10	,	,	PUNCT
fsr-3719	359	11	the	the	DET
fsr-3719	359	12	n	n	PART
fsr-3719	359	13	to	to	ADP
fsr-3719	359	14	h	h	PROPN
fsr-3719	359	15	results	result	NOUN
fsr-3719	359	16	were	be	AUX
fsr-3719	359	17	53:47	53:47	NUM
fsr-3719	359	18	,	,	PUNCT
fsr-3719	359	19	financial	financial	ADJ
fsr-3719	359	20	services	service	NOUN
fsr-3719	359	21	review	review	NOUN
fsr-3719	359	22	,	,	PUNCT
fsr-3719	359	23	3(l	3(l	NUM
fsr-3719	359	24	)	)	PUNCT
fsr-3719	359	25	1993	1993	NUM
fsr-3719	359	26	y	y	PROPN
fsr-3719	359	27	”	"	PUNCT
fsr-3719	359	28	effieient	effieient	NOUN
fsr-3719	359	29	frontiers	frontier	NOUN
fsr-3719	359	30	in	in	ADP
fsr-3719	359	31	estate	estate	NOUN
fsr-3719	359	32	planning	plan	VERB
fsr-3719	359	33	27	27	NUM
fsr-3719	359	34	and	and	CCONJ
fsr-3719	359	35	the	the	DET
fsr-3719	359	36	n	n	NOUN
fsr-3719	359	37	to	to	ADP
fsr-3719	359	38	p	p	NOUN
fsr-3719	359	39	results	result	NOUN
fsr-3719	359	40	were	be	AUX
fsr-3719	359	41	51:49	51:49	NUM
fsr-3719	359	42	.	.	PUNCT
fsr-3719	360	1	at	at	ADP
fsr-3719	360	2	the	the	DET
fsr-3719	360	3	4	4	NUM
fsr-3719	360	4	%	%	NOUN
fsr-3719	360	5	discount	discount	NOUN
fsr-3719	360	6	rate	rate	NOUN
fsr-3719	360	7	,	,	PUNCT
fsr-3719	360	8	both	both	PRON
fsr-3719	360	9	n	n	CCONJ
fsr-3719	360	10	and	and	CCONJ
fsr-3719	360	11	p	p	PROPN
fsr-3719	360	12	were	be	AUX
fsr-3719	360	13	on	on	ADP
fsr-3719	360	14	the	the	DET
fsr-3719	360	15	efficient	efficient	ADJ
fsr-3719	360	16	frontier	frontier	NOUN
fsr-3719	360	17	,	,	PUNCT
fsr-3719	360	18	h	h	PROPN
fsr-3719	360	19	was	be	AUX
fsr-3719	360	20	eliminated	eliminate	VERB
fsr-3719	360	21	by	by	ADP
fsr-3719	360	22	p	p	NOUN
fsr-3719	360	23	in	in	ADP
fsr-3719	360	24	the	the	DET
fsr-3719	360	25	fifth	fifth	ADJ
fsr-3719	360	26	digit	digit	NOUN
fsr-3719	360	27	of	of	ADP
fsr-3719	360	28	the	the	DET
fsr-3719	360	29	coefficient	coefficient	NOUN
fsr-3719	360	30	of	of	ADP
fsr-3719	360	31	variation	variation	NOUN
fsr-3719	360	32	,	,	PUNCT
fsr-3719	360	33	and	and	CCONJ
fsr-3719	360	34	n	n	PRON
fsr-3719	360	35	is	be	AUX
fsr-3719	360	36	no	no	ADV
fsr-3719	360	37	longer	long	ADV
fsr-3719	360	38	a	a	DET
fsr-3719	360	39	clearly	clearly	ADV
fsr-3719	360	40	logical	logical	ADJ
fsr-3719	360	41	choice	choice	NOUN
fsr-3719	360	42	.	.	PUNCT
fsr-3719	361	1	iii	iii	X
fsr-3719	361	2	.	.	PUNCT
fsr-3719	361	3	conclusions	conclusion	VERB
fsr-3719	361	4	the	the	DET
fsr-3719	361	5	configuration	configuration	NOUN
fsr-3719	361	6	of	of	ADP
fsr-3719	361	7	the	the	DET
fsr-3719	361	8	efficient	efficient	ADJ
fsr-3719	361	9	frontier	frontier	NOUN
fsr-3719	361	10	is	be	AUX
fsr-3719	361	11	a	a	DET
fsr-3719	361	12	function	function	NOUN
fsr-3719	361	13	of	of	ADP
fsr-3719	361	14	three	three	NUM
fsr-3719	361	15	factors	factor	NOUN
fsr-3719	361	16	:	:	PUNCT
fsr-3719	361	17	the	the	DET
fsr-3719	361	18	assump	assump	NOUN
fsr-3719	361	19	tions	tion	NOUN
fsr-3719	361	20	made	make	VERB
fsr-3719	361	21	by	by	ADP
fsr-3719	361	22	the	the	DET
fsr-3719	361	23	estate	estate	NOUN
fsr-3719	361	24	owners	owner	NOUN
fsr-3719	361	25	(	(	PUNCT
fsr-3719	361	26	or	or	CCONJ
fsr-3719	361	27	made	make	VERB
fsr-3719	361	28	for	for	ADP
fsr-3719	361	29	them	they	PRON
fsr-3719	361	30	by	by	ADP
fsr-3719	361	31	an	an	DET
fsr-3719	361	32	estate	estate	NOUN
fsr-3719	361	33	planner	planner	NOUN
fsr-3719	361	34	)	)	PUNCT
fsr-3719	361	35	,	,	PUNCT
fsr-3719	361	36	the	the	DET
fsr-3719	361	37	ages	age	NOUN
fsr-3719	361	38	of	of	ADP
fsr-3719	361	39	the	the	DET
fsr-3719	361	40	estate	estate	NOUN
fsr-3719	361	41	owners	owner	NOUN
fsr-3719	361	42	,	,	PUNCT
fsr-3719	361	43	and	and	CCONJ
fsr-3719	361	44	the	the	DET
fsr-3719	361	45	discount	discount	NOUN
fsr-3719	361	46	rate(s	rate(s	NOUN
fsr-3719	361	47	)	)	PUNCT
fsr-3719	361	48	applied	apply	VERB
fsr-3719	361	49	to	to	ADP
fsr-3719	361	50	the	the	DET
fsr-3719	361	51	transferred	transfer	VERB
fsr-3719	361	52	wealth	wealth	NOUN
fsr-3719	361	53	.	.	PUNCT
fsr-3719	362	1	estate	estate	NOUN
fsr-3719	362	2	owners	owner	NOUN
fsr-3719	362	3	(	(	PUNCT
fsr-3719	362	4	and	and	CCONJ
fsr-3719	362	5	estate	estate	NOUN
fsr-3719	362	6	planners	planner	NOUN
fsr-3719	362	7	)	)	PUNCT
fsr-3719	362	8	engaged	engage	VERB
fsr-3719	362	9	in	in	ADP
fsr-3719	362	10	probabilistic	probabilistic	ADJ
fsr-3719	362	11	estate	estate	NOUN
fsr-3719	362	12	planning	planning	NOUN
fsr-3719	362	13	must	must	AUX
fsr-3719	362	14	be	be	AUX
fsr-3719	362	15	certain	certain	ADJ
fsr-3719	362	16	to	to	PART
fsr-3719	362	17	address	address	VERB
fsr-3719	362	18	the	the	DET
fsr-3719	362	19	sensitivity	sensitivity	NOUN
fsr-3719	362	20	that	that	SCONJ
fsr-3719	362	21	this	this	DET
fsr-3719	362	22	process	process	NOUN
fsr-3719	362	23	has	have	VERB
fsr-3719	362	24	to	to	ADP
fsr-3719	362	25	those	those	DET
fsr-3719	362	26	three	three	NUM
fsr-3719	362	27	factors	factor	NOUN
fsr-3719	362	28	,	,	PUNCT
fsr-3719	362	29	and	and	CCONJ
fsr-3719	362	30	to	to	PART
fsr-3719	362	31	probe	probe	VERB
fsr-3719	362	32	the	the	DET
fsr-3719	362	33	nature	nature	NOUN
fsr-3719	362	34	of	of	ADP
fsr-3719	362	35	not	not	PART
fsr-3719	362	36	only	only	ADV
fsr-3719	362	37	the	the	DET
fsr-3719	362	38	plans	plan	NOUN
fsr-3719	362	39	that	that	PRON
fsr-3719	362	40	fall	fall	VERB
fsr-3719	362	41	on	on	ADP
fsr-3719	362	42	the	the	DET
fsr-3719	362	43	efficient	efficient	ADJ
fsr-3719	362	44	frontier	frontier	NOUN
fsr-3719	362	45	but	but	CCONJ
fsr-3719	362	46	also	also	ADV
fsr-3719	362	47	the	the	DET
fsr-3719	362	48	nature	nature	NOUN
fsr-3719	362	49	of	of	ADP
fsr-3719	362	50	those	those	DET
fsr-3719	362	51	plans	plan	NOUN
fsr-3719	362	52	lying	lie	VERB
fsr-3719	362	53	close	close	ADV
fsr-3719	362	54	to	to	ADP
fsr-3719	362	55	the	the	DET
fsr-3719	362	56	frontier	frontier	NOUN
fsr-3719	362	57	.	.	PUNCT
fsr-3719	363	1	as	as	SCONJ
fsr-3719	363	2	people	people	NOUN
fsr-3719	363	3	age	age	NOUN
fsr-3719	363	4	and	and	CCONJ
fsr-3719	363	5	the	the	DET
fsr-3719	363	6	probabilities	probability	NOUN
fsr-3719	363	7	of	of	ADP
fsr-3719	363	8	death	death	NOUN
fsr-3719	363	9	increase	increase	NOUN
fsr-3719	363	10	,	,	PUNCT
fsr-3719	363	11	probabilistic	probabilistic	ADJ
fsr-3719	363	12	estate	estate	NOUN
fsr-3719	363	13	planning	planning	NOUN
fsr-3719	363	14	becomes	become	VERB
fsr-3719	363	15	more	more	ADV
fsr-3719	363	16	difficult	difficult	ADJ
fsr-3719	363	17	.	.	PUNCT
fsr-3719	364	1	the	the	DET
fsr-3719	364	2	near	near	ADJ
fsr-3719	364	3	corner	corner	NOUN
fsr-3719	364	4	-	-	PUNCT
fsr-3719	364	5	point	point	NOUN
fsr-3719	364	6	solution	solution	NOUN
fsr-3719	364	7	at	at	ADP
fsr-3719	364	8	age	age	NOUN
fsr-3719	364	9	45	45	NUM
fsr-3719	364	10	becomes	become	VERB
fsr-3719	364	11	indeterminate	indeterminate	ADJ
fsr-3719	364	12	at	at	ADP
fsr-3719	364	13	age	age	NOUN
fsr-3719	364	14	70	70	NUM
fsr-3719	364	15	.	.	PUNCT
fsr-3719	365	1	unlike	unlike	ADP
fsr-3719	365	2	point	point	NOUN
fsr-3719	365	3	estimate	estimate	VERB
fsr-3719	365	4	life	life	NOUN
fsr-3719	365	5	expectancy	expectancy	NOUN
fsr-3719	365	6	estate	estate	NOUN
fsr-3719	365	7	planning	planning	NOUN
fsr-3719	365	8	,	,	PUNCT
fsr-3719	365	9	where	where	SCONJ
fsr-3719	365	10	risk	risk	NOUN
fsr-3719	365	11	is	be	AUX
fsr-3719	365	12	ignored	ignore	VERB
fsr-3719	365	13	and	and	CCONJ
fsr-3719	365	14	an	an	DET
fsr-3719	365	15	“	"	PUNCT
fsr-3719	365	16	optimal	optimal	ADJ
fsr-3719	365	17	”	"	PUNCT
fsr-3719	365	18	estate	estate	NOUN
fsr-3719	365	19	plan	plan	NOUN
fsr-3719	365	20	is	be	AUX
fsr-3719	365	21	easy	easy	ADJ
fsr-3719	365	22	to	to	PART
fsr-3719	365	23	find	find	VERB
fsr-3719	365	24	,	,	PUNCT
fsr-3719	365	25	when	when	SCONJ
fsr-3719	365	26	the	the	DET
fsr-3719	365	27	discount	discount	NOUN
fsr-3719	365	28	rate	rate	NOUN
fsr-3719	365	29	is	be	AUX
fsr-3719	365	30	allowed	allow	VERB
fsr-3719	365	31	to	to	PART
fsr-3719	365	32	vary	vary	VERB
fsr-3719	365	33	,	,	PUNCT
fsr-3719	365	34	and	and	CCONJ
fsr-3719	365	35	when	when	SCONJ
fsr-3719	365	36	ages	age	NOUN
fsr-3719	365	37	at	at	ADP
fsr-3719	365	38	death	death	NOUN
fsr-3719	365	39	,	,	PUNCT
fsr-3719	365	40	rates	rate	NOUN
fsr-3719	365	41	of	of	ADP
fsr-3719	365	42	return	return	NOUN
fsr-3719	365	43	on	on	ADP
fsr-3719	365	44	assets	asset	NOUN
fsr-3719	365	45	,	,	PUNCT
fsr-3719	365	46	and	and	CCONJ
fsr-3719	365	47	crowing	crow	VERB
fsr-3719	365	48	rates	rate	NOUN
fsr-3719	365	49	on	on	ADP
fsr-3719	365	50	debts	debt	NOUN
fsr-3719	365	51	are	be	AUX
fsr-3719	365	52	treated	treat	VERB
fsr-3719	365	53	as	as	ADP
fsr-3719	365	54	random	random	ADJ
fsr-3719	365	55	variables	variable	NOUN
fsr-3719	365	56	,	,	PUNCT
fsr-3719	365	57	estate	estate	NOUN
fsr-3719	365	58	planning	planning	NOUN
fsr-3719	365	59	decisions	decision	NOUN
fsr-3719	365	60	become	become	VERB
fsr-3719	365	61	harder	hard	ADJ
fsr-3719	365	62	to	to	PART
fsr-3719	365	63	make	make	VERB
fsr-3719	365	64	.	.	PUNCT
fsr-3719	366	1	while	while	SCONJ
fsr-3719	366	2	harder	hard	ADJ
fsr-3719	366	3	to	to	PART
fsr-3719	366	4	make	make	VERB
fsr-3719	366	5	,	,	PUNCT
fsr-3719	366	6	those	those	DET
fsr-3719	366	7	decisions	decision	NOUN
fsr-3719	366	8	allow	allow	VERB
fsr-3719	366	9	the	the	DET
fsr-3719	366	10	estate	estate	NOUN
fsr-3719	366	11	owner(s	owner(s	NOUN
fsr-3719	366	12	)	)	PUNCT
fsr-3719	366	13	and	and	CCONJ
fsr-3719	366	14	the	the	DET
fsr-3719	366	15	estate	estate	NOUN
fsr-3719	366	16	planner	planner	NOUN
fsr-3719	366	17	to	to	PART
fsr-3719	366	18	address	address	VERB
fsr-3719	366	19	the	the	DET
fsr-3719	366	20	riskiness	riskiness	NOUN
fsr-3719	366	21	of	of	ADP
fsr-3719	366	22	the	the	DET
fsr-3719	366	23	alternate	alternate	ADJ
fsr-3719	366	24	estate	estate	NOUN
fsr-3719	366	25	plans	plan	NOUN
fsr-3719	366	26	,	,	PUNCT
fsr-3719	366	27	and	and	CCONJ
fsr-3719	366	28	provide	provide	VERB
fsr-3719	366	29	a	a	DET
fsr-3719	366	30	realism	realism	NOUN
fsr-3719	366	31	to	to	ADP
fsr-3719	366	32	the	the	DET
fsr-3719	366	33	estate	estate	NOUN
fsr-3719	366	34	planning	planning	NOUN
fsr-3719	366	35	process	process	NOUN
fsr-3719	366	36	.	.	PUNCT
fsr-3719	367	1	if	if	SCONJ
fsr-3719	367	2	used	use	VERB
fsr-3719	367	3	by	by	ADP
fsr-3719	367	4	an	an	DET
fsr-3719	367	5	unbiased	unbiased	ADJ
fsr-3719	367	6	estate	estate	NOUN
fsr-3719	367	7	planner	planner	NOUN
fsr-3719	367	8	,	,	PUNCT
fsr-3719	367	9	then	then	ADV
fsr-3719	367	10	the	the	DET
fsr-3719	367	11	probabilistic	probabilistic	ADJ
fsr-3719	367	12	estate	estate	NOUN
fsr-3719	367	13	planning	planning	NOUN
fsr-3719	367	14	process	process	NOUN
fsr-3719	367	15	can	can	AUX
fsr-3719	367	16	assist	assist	VERB
fsr-3719	367	17	the	the	DET
fsr-3719	367	18	individu~	individu~	PROPN
fsr-3719	367	19	estate	estate	NOUN
fsr-3719	367	20	owner(s	owner(s	NOUN
fsr-3719	367	21	)	)	PUNCT
fsr-3719	367	22	in	in	ADP
fsr-3719	367	23	choosing	choose	VERB
fsr-3719	367	24	an	an	DET
fsr-3719	367	25	efficient	efficient	ADJ
fsr-3719	367	26	estate	estate	NOUN
fsr-3719	367	27	plan	plan	NOUN
fsr-3719	367	28	to	to	PART
fsr-3719	367	29	maximize	maximize	VERB
fsr-3719	367	30	the	the	DET
fsr-3719	367	31	expected	expect	VERB
fsr-3719	367	32	net	net	ADJ
fsr-3719	367	33	present	present	ADJ
fsr-3719	367	34	value	value	NOUN
fsr-3719	367	35	of	of	ADP
fsr-3719	367	36	wealth	wealth	NOUN
fsr-3719	367	37	transferred	transfer	VERB
fsr-3719	367	38	to	to	ADP
fsr-3719	367	39	heir(s	heir(s	VERB
fsr-3719	367	40	)	)	PUNCT
fsr-3719	367	41	consistent	consistent	ADJ
fsr-3719	367	42	with	with	ADP
fsr-3719	367	43	the	the	DET
fsr-3719	367	44	risk	risk	NOUN
fsr-3719	367	45	preferences	preference	NOUN
fsr-3719	367	46	of	of	ADP
fsr-3719	367	47	that	that	PRON
fsr-3719	367	48	(	(	PUNCT
fsr-3719	367	49	those	those	PRON
fsr-3719	367	50	)	)	PUNCT
fsr-3719	367	51	heir(s	heir(s	PROPN
fsr-3719	367	52	)	)	PUNCT
fsr-3719	367	53	.	.	PUNCT
fsr-3719	368	1	crabb	crabb	PROPN
fsr-3719	368	2	,	,	PUNCT
fsr-3719	368	3	ronald	ronald	PROPN
fsr-3719	368	4	r.	r.	PROPN
fsr-3719	368	5	1992	1992	NUM
fsr-3719	368	6	.	.	PUNCT
fsr-3719	369	1	“	"	PUNCT
fsr-3719	369	2	probabilistic	probabilistic	ADJ
fsr-3719	369	3	estate	estate	NOUN
fsr-3719	369	4	planning	planning	NOUN
fsr-3719	369	5	,	,	PUNCT
fsr-3719	369	6	”	"	PUNCT
fsr-3719	369	7	financial	financial	ADJ
fsr-3719	369	8	services	service	NOUN
fsr-3719	369	9	review	review	NOUN
fsr-3719	369	10	,	,	PUNCT
fsr-3719	369	11	1	1	NUM
fsr-3719	369	12	,	,	PUNCT
fsr-3719	369	13	143	143	NUM
fsr-3719	369	14	-	-	PUNCT
fsr-3719	369	15	i	i	PRON
fsr-3719	369	16	57	57	NUM
fsr-3719	369	17	.	.	PUNCT
fsr-3719	370	1	markowitz	markowitz	PROPN
fsr-3719	370	2	,	,	PUNCT
fsr-3719	370	3	harry	harry	PROPN
fsr-3719	370	4	m.	m.	PROPN
fsr-3719	370	5	1952	1952	NUM
fsr-3719	370	6	.	.	PUNCT
fsr-3719	371	1	“	"	PUNCT
fsr-3719	371	2	portfolio	portfolio	NOUN
fsr-3719	371	3	selection	selection	NOUN
fsr-3719	371	4	,	,	PUNCT
fsr-3719	371	5	”	"	PUNCT
fsr-3719	371	6	journal	journal	NOUN
fsr-3719	371	7	of	of	ADP
fsr-3719	371	8	finance	finance	NOUN
fsr-3719	371	9	(	(	PUNCT
fsr-3719	371	10	march	march	PROPN
fsr-3719	371	11	):	):	PUNCT
fsr-3719	371	12	312,324	312,324	NUM
fsr-3719	371	13	.	.	PUNCT