id	sid	tid	token	lemma	pos
fsr-3725	1	1	pii	pii	PROPN
fsr-3725	1	2	:	:	PUNCT
fsr-3725	1	3	1057	1057	NUM
fsr-3725	1	4	-	-	SYM
fsr-3725	1	5	0810(94)90015	0810(94)90015	NUM
fsr-3725	1	6	-	-	PUNCT
fsr-3725	1	7	9	9	NUM
fsr-3725	1	8	from	from	ADP
fsr-3725	1	9	the	the	DET
fsr-3725	1	10	editor	editor	NOUN
fsr-3725	1	11	as	as	SCONJ
fsr-3725	1	12	baby	baby	NOUN
fsr-3725	1	13	boomers	boomer	NOUN
fsr-3725	1	14	gradually	gradually	ADV
fsr-3725	1	15	replace	replace	VERB
fsr-3725	1	16	their	their	PRON
fsr-3725	1	17	parents	parent	NOUN
fsr-3725	1	18	as	as	ADP
fsr-3725	1	19	members	member	NOUN
fsr-3725	1	20	of	of	ADP
fsr-3725	1	21	the	the	DET
fsr-3725	1	22	retired	retire	VERB
fsr-3725	1	23	population	population	NOUN
fsr-3725	1	24	,	,	PUNCT
fsr-3725	1	25	the	the	DET
fsr-3725	1	26	ratio	ratio	NOUN
fsr-3725	1	27	of	of	ADP
fsr-3725	1	28	retired	retire	VERB
fsr-3725	1	29	to	to	ADP
fsr-3725	1	30	working	working	NOUN
fsr-3725	1	31	persons	person	NOUN
fsr-3725	1	32	will	will	AUX
fsr-3725	1	33	increase	increase	VERB
fsr-3725	1	34	.	.	PUNCT
fsr-3725	2	1	and	and	CCONJ
fsr-3725	2	2	when	when	SCONJ
fsr-3725	2	3	we	we	PRON
fsr-3725	2	4	add	add	VERB
fsr-3725	2	5	to	to	ADP
fsr-3725	2	6	this	this	DET
fsr-3725	2	7	ever	ever	ADV
fsr-3725	2	8	increasing	increase	VERB
fsr-3725	2	9	longevity	longevity	NOUN
fsr-3725	2	10	,	,	PUNCT
fsr-3725	2	11	something	something	PRON
fsr-3725	2	12	has	have	VERB
fsr-3725	2	13	to	to	PART
fsr-3725	2	14	give	give	VERB
fsr-3725	2	15	.	.	PUNCT
fsr-3725	3	1	americans	americans	PROPN
fsr-3725	3	2	must	must	AUX
fsr-3725	3	3	either	either	CCONJ
fsr-3725	3	4	retire	retire	VERB
fsr-3725	3	5	later	later	ADV
fsr-3725	3	6	,	,	PUNCT
fsr-3725	3	7	or	or	CCONJ
fsr-3725	3	8	retire	retire	VERB
fsr-3725	3	9	with	with	ADP
fsr-3725	3	10	a	a	DET
fsr-3725	3	11	diminished	diminished	ADJ
fsr-3725	3	12	proportion	proportion	NOUN
fsr-3725	3	13	of	of	ADP
fsr-3725	3	14	aggregate	aggregate	ADJ
fsr-3725	3	15	personal	personal	ADJ
fsr-3725	3	16	income	income	NOUN
fsr-3725	3	17	,	,	PUNCT
fsr-3725	3	18	or	or	CCONJ
fsr-3725	3	19	both	both	PRON
fsr-3725	3	20	.	.	PUNCT
fsr-3725	4	1	changes	change	NOUN
fsr-3725	4	2	in	in	ADP
fsr-3725	4	3	both	both	CCONJ
fsr-3725	4	4	real	real	ADJ
fsr-3725	4	5	after	after	ADP
fsr-3725	4	6	-	-	PUNCT
fsr-3725	4	7	tax	tax	NOUN
fsr-3725	4	8	social	social	ADJ
fsr-3725	4	9	security	security	NOUN
fsr-3725	4	10	benefits	benefit	NOUN
fsr-3725	4	11	and	and	CCONJ
fsr-3725	4	12	qualified	qualified	ADJ
fsr-3725	4	13	pension	pension	NOUN
fsr-3725	4	14	plans	plan	NOUN
fsr-3725	4	15	reflect	reflect	VERB
fsr-3725	4	16	this	this	DET
fsr-3725	4	17	new	new	ADJ
fsr-3725	4	18	reality	reality	NOUN
fsr-3725	4	19	.	.	PUNCT
fsr-3725	5	1	the	the	DET
fsr-3725	5	2	net	net	ADJ
fsr-3725	5	3	value	value	NOUN
fsr-3725	5	4	of	of	ADP
fsr-3725	5	5	social	social	ADJ
fsr-3725	5	6	security	security	NOUN
fsr-3725	5	7	retirement	retirement	NOUN
fsr-3725	5	8	benefits	benefit	NOUN
fsr-3725	5	9	has	have	AUX
fsr-3725	5	10	been	be	AUX
fsr-3725	5	11	diminished	diminish	VERB
fsr-3725	5	12	by	by	ADP
fsr-3725	5	13	gradual	gradual	ADJ
fsr-3725	5	14	increases	increase	NOUN
fsr-3725	5	15	in	in	ADP
fsr-3725	5	16	the	the	DET
fsr-3725	5	17	age	age	NOUN
fsr-3725	5	18	needed	need	VERB
fsr-3725	5	19	for	for	ADP
fsr-3725	5	20	full	full	ADJ
fsr-3725	5	21	benefits	benefit	NOUN
fsr-3725	5	22	,	,	PUNCT
fsr-3725	5	23	increased	increase	VERB
fsr-3725	5	24	taxation	taxation	NOUN
fsr-3725	5	25	of	of	ADP
fsr-3725	5	26	payments	payment	NOUN
fsr-3725	5	27	,	,	PUNCT
fsr-3725	5	28	and	and	CCONJ
fsr-3725	5	29	increased	increase	VERB
fsr-3725	5	30	premiums	premium	NOUN
fsr-3725	5	31	on	on	ADP
fsr-3725	5	32	workers	worker	NOUN
fsr-3725	5	33	.	.	PUNCT
fsr-3725	6	1	the	the	DET
fsr-3725	6	2	institution	institution	NOUN
fsr-3725	6	3	of	of	ADP
fsr-3725	6	4	two	two	NUM
fsr-3725	6	5	-	-	PUNCT
fsr-3725	6	6	tier	tier	NOUN
fsr-3725	6	7	systems	system	NOUN
fsr-3725	6	8	by	by	ADP
fsr-3725	6	9	many	many	ADJ
fsr-3725	6	10	employers	employer	NOUN
fsr-3725	6	11	has	have	AUX
fsr-3725	6	12	affected	affect	VERB
fsr-3725	6	13	qualified	qualified	ADJ
fsr-3725	6	14	pension	pension	NOUN
fsr-3725	6	15	plans	plan	NOUN
fsr-3725	6	16	by	by	ADP
fsr-3725	6	17	lowering	lower	VERB
fsr-3725	6	18	future	future	ADJ
fsr-3725	6	19	benefits	benefit	NOUN
fsr-3725	6	20	for	for	ADP
fsr-3725	6	21	today	today	NOUN
fsr-3725	6	22	’s	’s	PART
fsr-3725	6	23	younger	young	ADJ
fsr-3725	6	24	workers	worker	NOUN
fsr-3725	6	25	.	.	PUNCT
fsr-3725	7	1	in	in	ADP
fsr-3725	7	2	addition	addition	NOUN
fsr-3725	7	3	,	,	PUNCT
fsr-3725	7	4	there	there	PRON
fsr-3725	7	5	has	have	AUX
fsr-3725	7	6	been	be	AUX
fsr-3725	7	7	a	a	DET
fsr-3725	7	8	trend	trend	NOUN
fsr-3725	7	9	to	to	PART
fsr-3725	7	10	replace	replace	VERB
fsr-3725	7	11	generous	generous	ADJ
fsr-3725	7	12	defined	define	VERB
fsr-3725	7	13	benefit	benefit	NOUN
fsr-3725	7	14	plans	plan	NOUN
fsr-3725	7	15	with	with	ADP
fsr-3725	7	16	less	less	ADV
fsr-3725	7	17	generous	generous	ADJ
fsr-3725	7	18	defined	define	VERB
fsr-3725	7	19	contribution	contribution	NOUN
fsr-3725	7	20	plans	plan	NOUN
fsr-3725	7	21	,	,	PUNCT
fsr-3725	7	22	which	which	PRON
fsr-3725	7	23	also	also	ADV
fsr-3725	7	24	shifts	shift	VERB
fsr-3725	7	25	investment	investment	NOUN
fsr-3725	7	26	risk	risk	NOUN
fsr-3725	7	27	from	from	ADP
fsr-3725	7	28	the	the	DET
fsr-3725	7	29	employer	employer	NOUN
fsr-3725	7	30	to	to	ADP
fsr-3725	7	31	the	the	DET
fsr-3725	7	32	employee	employee	NOUN
fsr-3725	7	33	.	.	PUNCT
fsr-3725	8	1	the	the	DET
fsr-3725	8	2	net	net	ADJ
fsr-3725	8	3	impact	impact	NOUN
fsr-3725	8	4	of	of	ADP
fsr-3725	8	5	these	these	DET
fsr-3725	8	6	changes	change	NOUN
fsr-3725	8	7	is	be	AUX
fsr-3725	8	8	to	to	PART
fsr-3725	8	9	increase	increase	VERB
fsr-3725	8	10	the	the	DET
fsr-3725	8	11	burden	burden	NOUN
fsr-3725	8	12	on	on	ADP
fsr-3725	8	13	the	the	DET
fsr-3725	8	14	individual	individual	NOUN
fsr-3725	8	15	to	to	PART
fsr-3725	8	16	supplement	supplement	VERB
fsr-3725	8	17	his	his	PRON
fsr-3725	8	18	or	or	CCONJ
fsr-3725	8	19	her	her	PRON
fsr-3725	8	20	retirement	retirement	NOUN
fsr-3725	8	21	income	income	NOUN
fsr-3725	8	22	with	with	ADP
fsr-3725	8	23	personal	personal	ADJ
fsr-3725	8	24	savings	saving	NOUN
fsr-3725	8	25	and	and	CCONJ
fsr-3725	8	26	investments	investment	NOUN
fsr-3725	8	27	.	.	PUNCT
fsr-3725	9	1	the	the	DET
fsr-3725	9	2	burden	burden	NOUN
fsr-3725	9	3	is	be	AUX
fsr-3725	9	4	twofold	twofold	ADJ
fsr-3725	9	5	:	:	PUNCT
fsr-3725	9	6	to	to	PART
fsr-3725	9	7	achieve	achieve	VERB
fsr-3725	9	8	a	a	DET
fsr-3725	9	9	comfortable	comfortable	ADJ
fsr-3725	9	10	retirement	retirement	NOUN
fsr-3725	9	11	,	,	PUNCT
fsr-3725	9	12	most	most	ADJ
fsr-3725	9	13	people	people	NOUN
fsr-3725	9	14	must	must	AUX
fsr-3725	9	15	begin	begin	VERB
fsr-3725	9	16	voluntary	voluntary	ADJ
fsr-3725	9	17	retire	retire	NOUN
fsr-3725	9	18	ment	ment	NOUN
fsr-3725	9	19	savings	saving	NOUN
fsr-3725	9	20	at	at	ADP
fsr-3725	9	21	an	an	DET
fsr-3725	9	22	early	early	ADJ
fsr-3725	9	23	age	age	NOUN
fsr-3725	9	24	and	and	CCONJ
fsr-3725	9	25	continue	continue	VERB
fsr-3725	9	26	to	to	PART
fsr-3725	9	27	fund	fund	VERB
fsr-3725	9	28	them	they	PRON
fsr-3725	9	29	throughout	throughout	ADP
fsr-3725	9	30	the	the	DET
fsr-3725	9	31	life	life	NOUN
fsr-3725	9	32	cycle	cycle	NOUN
fsr-3725	9	33	.	.	PUNCT
fsr-3725	10	1	this	this	PRON
fsr-3725	10	2	is	be	AUX
fsr-3725	10	3	not	not	PART
fsr-3725	10	4	easy	easy	ADJ
fsr-3725	10	5	for	for	ADP
fsr-3725	10	6	those	those	PRON
fsr-3725	10	7	with	with	ADP
fsr-3725	10	8	young	young	ADJ
fsr-3725	10	9	families	family	NOUN
fsr-3725	10	10	or	or	CCONJ
fsr-3725	10	11	children	child	NOUN
fsr-3725	10	12	in	in	ADP
fsr-3725	10	13	college	college	NOUN
fsr-3725	10	14	.	.	PUNCT
fsr-3725	11	1	the	the	DET
fsr-3725	11	2	second	second	ADJ
fsr-3725	11	3	part	part	NOUN
fsr-3725	11	4	of	of	ADP
fsr-3725	11	5	the	the	DET
fsr-3725	11	6	burden	burden	NOUN
fsr-3725	11	7	is	be	AUX
fsr-3725	11	8	to	to	PART
fsr-3725	11	9	invest	invest	VERB
fsr-3725	11	10	the	the	DET
fsr-3725	11	11	funds	fund	NOUN
fsr-3725	11	12	intelligently	intelligently	ADV
fsr-3725	11	13	.	.	PUNCT
fsr-3725	12	1	while	while	SCONJ
fsr-3725	12	2	much	much	ADJ
fsr-3725	12	3	of	of	ADP
fsr-3725	12	4	the	the	DET
fsr-3725	12	5	advertising	advertising	NOUN
fsr-3725	12	6	aimed	aim	VERB
fsr-3725	12	7	at	at	ADP
fsr-3725	12	8	retirement	retirement	NOUN
fsr-3725	12	9	dollars	dollar	NOUN
fsr-3725	12	10	focuses	focus	VERB
fsr-3725	12	11	on	on	ADP
fsr-3725	12	12	tactical	tactical	ADJ
fsr-3725	12	13	decisions	decision	NOUN
fsr-3725	12	14	relating	relate	VERB
fsr-3725	12	15	to	to	ADP
fsr-3725	12	16	things	thing	NOUN
fsr-3725	12	17	such	such	ADJ
fsr-3725	12	18	as	as	ADP
fsr-3725	12	19	asset	asset	NOUN
fsr-3725	12	20	timing	timing	NOUN
fsr-3725	12	21	or	or	CCONJ
fsr-3725	12	22	sector	sector	NOUN
fsr-3725	12	23	rotation	rotation	NOUN
fsr-3725	12	24	,	,	PUNCT
fsr-3725	12	25	the	the	DET
fsr-3725	12	26	more	more	ADV
fsr-3725	12	27	basic	basic	ADJ
fsr-3725	12	28	and	and	CCONJ
fsr-3725	12	29	more	more	ADV
fsr-3725	12	30	difficult	difficult	ADJ
fsr-3725	12	31	strategic	strategic	ADJ
fsr-3725	12	32	decisions	decision	NOUN
fsr-3725	12	33	are	be	AUX
fsr-3725	12	34	often	often	ADV
fsr-3725	12	35	ignored	ignore	VERB
fsr-3725	12	36	.	.	PUNCT
fsr-3725	13	1	yet	yet	CCONJ
fsr-3725	13	2	it	it	PRON
fsr-3725	13	3	is	be	AUX
fsr-3725	13	4	only	only	ADV
fsr-3725	13	5	the	the	DET
fsr-3725	13	6	strategic	strategic	ADJ
fsr-3725	13	7	decisions	decision	NOUN
fsr-3725	13	8	that	that	PRON
fsr-3725	13	9	can	can	AUX
fsr-3725	13	10	be	be	AUX
fsr-3725	13	11	supported	support	VERB
fsr-3725	13	12	by	by	ADP
fsr-3725	13	13	accepted	accept	VERB
fsr-3725	13	14	methods	method	NOUN
fsr-3725	13	15	of	of	ADP
fsr-3725	13	16	financial	financial	ADJ
fsr-3725	13	17	analysis	analysis	NOUN
fsr-3725	13	18	.	.	PUNCT
fsr-3725	14	1	in	in	ADP
fsr-3725	14	2	this	this	DET
fsr-3725	14	3	issue	issue	NOUN
fsr-3725	14	4	of	of	ADP
fsr-3725	14	5	financial	financial	ADJ
fsr-3725	14	6	services	service	NOUN
fsr-3725	14	7	review	review	NOUN
fsr-3725	14	8	,	,	PUNCT
fsr-3725	14	9	we	we	PRON
fsr-3725	14	10	present	present	VERB
fsr-3725	14	11	four	four	NUM
fsr-3725	14	12	sophisticated	sophisticated	ADJ
fsr-3725	14	13	papers	paper	NOUN
fsr-3725	14	14	which	which	PRON
fsr-3725	14	15	give	give	VERB
fsr-3725	14	16	sound	sound	ADJ
fsr-3725	14	17	advice	advice	NOUN
fsr-3725	14	18	to	to	ADP
fsr-3725	14	19	those	those	PRON
fsr-3725	14	20	who	who	PRON
fsr-3725	14	21	will	will	AUX
fsr-3725	14	22	make	make	VERB
fsr-3725	14	23	retirement	retirement	NOUN
fsr-3725	14	24	investment	investment	NOUN
fsr-3725	14	25	decisions	decision	NOUN
fsr-3725	14	26	.	.	PUNCT
fsr-3725	15	1	the	the	DET
fsr-3725	15	2	first	first	ADJ
fsr-3725	15	3	,	,	PUNCT
fsr-3725	15	4	“	"	PUNCT
fsr-3725	15	5	an	an	DET
fsr-3725	15	6	optimization	optimization	NOUN
fsr-3725	15	7	model	model	NOUN
fsr-3725	15	8	for	for	ADP
fsr-3725	15	9	scheduling	scheduling	NOUN
fsr-3725	15	10	withdrawals	withdrawal	NOUN
fsr-3725	15	11	from	from	ADP
fsr-3725	15	12	tax	tax	NOUN
fsr-3725	15	13	-	-	PUNCT
fsr-3725	15	14	deferred	defer	VERB
fsr-3725	15	15	retirement	retirement	NOUN
fsr-3725	15	16	accounts	account	NOUN
fsr-3725	15	17	”	"	PUNCT
fsr-3725	15	18	by	by	ADP
fsr-3725	15	19	cliff	cliff	NOUN
fsr-3725	15	20	ragsdale	ragsdale	PROPN
fsr-3725	15	21	,	,	PUNCT
fsr-3725	15	22	andrew	andrew	PROPN
fsr-3725	15	23	seila	seila	PROPN
fsr-3725	15	24	,	,	PUNCT
fsr-3725	15	25	and	and	CCONJ
fsr-3725	15	26	philip	philip	PROPN
fsr-3725	15	27	little	little	ADJ
fsr-3725	15	28	,	,	PUNCT
fsr-3725	15	29	addresses	address	VERB
fsr-3725	15	30	the	the	DET
fsr-3725	15	31	very	very	ADV
fsr-3725	15	32	real	real	ADJ
fsr-3725	15	33	problems	problem	NOUN
fsr-3725	15	34	faced	face	VERB
fsr-3725	15	35	by	by	ADP
fsr-3725	15	36	those	those	PRON
fsr-3725	15	37	who	who	PRON
fsr-3725	15	38	have	have	AUX
fsr-3725	15	39	saved	save	VERB
fsr-3725	15	40	for	for	ADP
fsr-3725	15	41	their	their	PRON
fsr-3725	15	42	retirements	retirement	NOUN
fsr-3725	15	43	through	through	ADP
fsr-3725	15	44	tax	tax	NOUN
fsr-3725	15	45	-	-	PUNCT
fsr-3725	15	46	deferred	defer	VERB
fsr-3725	15	47	accounts	account	NOUN
fsr-3725	15	48	.	.	PUNCT
fsr-3725	16	1	while	while	SCONJ
fsr-3725	16	2	some	some	DET
fsr-3725	16	3	professional	professional	ADJ
fsr-3725	16	4	advisors	advisor	NOUN
fsr-3725	16	5	use	use	VERB
fsr-3725	16	6	various	various	ADJ
fsr-3725	16	7	“	"	PUNCT
fsr-3725	16	8	rules	rule	NOUN
fsr-3725	16	9	of	of	ADP
fsr-3725	16	10	thumb	thumb	NOUN
fsr-3725	16	11	”	"	PUNCT
fsr-3725	16	12	for	for	ADP
fsr-3725	16	13	making	make	VERB
fsr-3725	16	14	withdrawals	withdrawal	NOUN
fsr-3725	16	15	,	,	PUNCT
fsr-3725	16	16	the	the	DET
fsr-3725	16	17	problems	problem	NOUN
fsr-3725	16	18	are	be	AUX
fsr-3725	16	19	complicated	complicate	VERB
fsr-3725	16	20	by	by	ADP
fsr-3725	16	21	five	five	NUM
fsr-3725	16	22	important	important	ADJ
fsr-3725	16	23	variables	variable	NOUN
fsr-3725	16	24	.	.	PUNCT
fsr-3725	17	1	1	1	X
fsr-3725	17	2	)	)	PUNCT
fsr-3725	17	3	if	if	SCONJ
fsr-3725	17	4	you	you	PRON
fsr-3725	17	5	begin	begin	VERB
fsr-3725	17	6	withdrawal	withdrawal	NOUN
fsr-3725	17	7	too	too	ADV
fsr-3725	17	8	early	early	ADV
fsr-3725	17	9	,	,	PUNCT
fsr-3725	17	10	you	you	PRON
fsr-3725	17	11	must	must	AUX
fsr-3725	17	12	pay	pay	VERB
fsr-3725	17	13	a	a	DET
fsr-3725	17	14	premature	premature	ADJ
fsr-3725	17	15	distributions	distribution	NOUN
fsr-3725	17	16	tax	tax	NOUN
fsr-3725	17	17	;	;	PUNCT
fsr-3725	17	18	2	2	X
fsr-3725	17	19	)	)	PUNCT
fsr-3725	17	20	if	if	SCONJ
fsr-3725	17	21	you	you	PRON
fsr-3725	17	22	take	take	VERB
fsr-3725	17	23	out	out	ADP
fsr-3725	17	24	too	too	ADV
fsr-3725	17	25	little	little	ADJ
fsr-3725	17	26	(	(	PUNCT
fsr-3725	17	27	after	after	ADP
fsr-3725	17	28	age	age	NOUN
fsr-3725	17	29	70	70	NUM
fsr-3725	17	30	$	$	SYM
fsr-3725	17	31	5	5	NUM
fsr-3725	17	32	)	)	PUNCT
fsr-3725	17	33	you	you	PRON
fsr-3725	17	34	must	must	AUX
fsr-3725	17	35	pay	pay	VERB
fsr-3725	17	36	a	a	DET
fsr-3725	17	37	minimum	minimum	ADJ
fsr-3725	17	38	distribution	distribution	NOUN
fsr-3725	17	39	tax	tax	NOUN
fsr-3725	17	40	;	;	PUNCT
fsr-3725	17	41	3	3	X
fsr-3725	17	42	)	)	PUNCT
fsr-3725	17	43	if	if	SCONJ
fsr-3725	17	44	you	you	PRON
fsr-3725	17	45	take	take	VERB
fsr-3725	17	46	out	out	ADP
fsr-3725	17	47	too	too	ADV
fsr-3725	17	48	much	much	ADV
fsr-3725	17	49	in	in	ADP
fsr-3725	17	50	any	any	DET
fsr-3725	17	51	year	year	NOUN
fsr-3725	17	52	(	(	PUNCT
fsr-3725	17	53	over	over	ADP
fsr-3725	17	54	$	$	SYM
fsr-3725	17	55	150,000	150,000	NUM
fsr-3725	17	56	)	)	PUNCT
fsr-3725	17	57	,	,	PUNCT
fsr-3725	17	58	you	you	PRON
fsr-3725	17	59	are	be	AUX
fsr-3725	17	60	subject	subject	ADJ
fsr-3725	17	61	to	to	ADP
fsr-3725	17	62	the	the	DET
fsr-3725	17	63	excess	excess	ADJ
fsr-3725	17	64	distributions	distribution	NOUN
fsr-3725	17	65	tax	tax	NOUN
fsr-3725	17	66	;	;	PUNCT
fsr-3725	17	67	and	and	CCONJ
fsr-3725	17	68	4	4	X
fsr-3725	17	69	)	)	PUNCT
fsr-3725	17	70	if	if	SCONJ
fsr-3725	17	71	you	you	PRON
fsr-3725	17	72	leave	leave	VERB
fsr-3725	17	73	a	a	DET
fsr-3725	17	74	gross	gross	ADJ
fsr-3725	17	75	estate	estate	NOUN
fsr-3725	17	76	of	of	ADP
fsr-3725	17	77	more	more	ADJ
fsr-3725	17	78	than	than	ADP
fsr-3725	17	79	$	$	SYM
fsr-3725	17	80	600,000	600,000	NUM
fsr-3725	17	81	,	,	PUNCT
fsr-3725	17	82	it	it	PRON
fsr-3725	17	83	is	be	AUX
fsr-3725	17	84	subject	subject	ADJ
fsr-3725	17	85	to	to	ADP
fsr-3725	17	86	estate	estate	NOUN
fsr-3725	17	87	taxes	taxis	NOUN
fsr-3725	17	88	.	.	PUNCT
fsr-3725	18	1	to	to	PART
fsr-3725	18	2	further	far	ADV
fsr-3725	18	3	complicate	complicate	VERB
fsr-3725	18	4	the	the	DET
fsr-3725	18	5	matter	matter	NOUN
fsr-3725	18	6	,	,	PUNCT
fsr-3725	18	7	5	5	X
fsr-3725	18	8	)	)	PUNCT
fsr-3725	18	9	you	you	PRON
fsr-3725	18	10	may	may	AUX
fsr-3725	18	11	have	have	VERB
fsr-3725	18	12	two	two	NUM
fsr-3725	18	13	or	or	CCONJ
fsr-3725	18	14	more	more	ADJ
fsr-3725	18	15	tax	tax	NOUN
fsr-3725	18	16	-	-	PUNCT
fsr-3725	18	17	deferred	defer	VERB
fsr-3725	18	18	retirement	retirement	NOUN
fsr-3725	18	19	accounts	account	NOUN
fsr-3725	18	20	from	from	ADP
fsr-3725	18	21	multiple	multiple	ADJ
fsr-3725	18	22	jobs	job	NOUN
fsr-3725	18	23	or	or	CCONJ
fsr-3725	18	24	from	from	ADP
fsr-3725	18	25	a	a	DET
fsr-3725	18	26	combination	combination	NOUN
fsr-3725	18	27	of	of	ADP
fsr-3725	18	28	401(k)s	401(k)s	PROPN
fsr-3725	18	29	,	,	PUNCT
fsr-3725	18	30	403(b)s	403(b)s	PROPN
fsr-3725	18	31	,	,	PUNCT
fsr-3725	18	32	iras	ira	NOUN
fsr-3725	18	33	and	and	CCONJ
fsr-3725	18	34	other	other	ADJ
fsr-3725	18	35	qualified	qualified	ADJ
fsr-3725	18	36	plans	plan	NOUN
fsr-3725	18	37	.	.	PUNCT
fsr-3725	19	1	“	"	PUNCT
fsr-3725	19	2	rules	rule	NOUN
fsr-3725	19	3	of	of	ADP
fsr-3725	19	4	thumb	thumb	NOUN
fsr-3725	19	5	”	"	PUNCT
fsr-3725	19	6	will	will	AUX
fsr-3725	19	7	just	just	ADV
fsr-3725	19	8	not	not	PART
fsr-3725	19	9	cut	cut	VERB
fsr-3725	19	10	it	it	PRON
fsr-3725	19	11	in	in	ADP
fsr-3725	19	12	an	an	DET
fsr-3725	19	13	analysis	analysis	NOUN
fsr-3725	19	14	of	of	ADP
fsr-3725	19	15	this	this	DET
fsr-3725	19	16	complexity	complexity	NOUN
fsr-3725	19	17	.	.	PUNCT
fsr-3725	20	1	to	to	PART
fsr-3725	20	2	help	help	VERB
fsr-3725	20	3	retirees	retiree	NOUN
fsr-3725	20	4	and	and	CCONJ
fsr-3725	20	5	their	their	PRON
fsr-3725	20	6	advisors	advisor	NOUN
fsr-3725	20	7	make	make	VERB
fsr-3725	20	8	these	these	DET
fsr-3725	20	9	complex	complex	ADJ
fsr-3725	20	10	decisions	decision	NOUN
fsr-3725	20	11	,	,	PUNCT
fsr-3725	20	12	the	the	DET
fsr-3725	20	13	authors	author	NOUN
fsr-3725	20	14	present	present	VERB
fsr-3725	20	15	a	a	DET
fsr-3725	20	16	mathematical	mathematical	ADJ
fsr-3725	20	17	programming	programming	NOUN
fsr-3725	20	18	model	model	NOUN
fsr-3725	20	19	.	.	PUNCT
fsr-3725	21	1	while	while	SCONJ
fsr-3725	21	2	the	the	DET
fsr-3725	21	3	model	model	NOUN
fsr-3725	21	4	itself	itself	PRON
fsr-3725	21	5	is	be	AUX
fsr-3725	21	6	necessarily	necessarily	ADV
fsr-3725	21	7	complex	complex	ADJ
fsr-3725	21	8	,	,	PUNCT
fsr-3725	21	9	it	it	PRON
fsr-3725	21	10	can	can	AUX
fsr-3725	21	11	v	v	ADP
fsr-3725	21	12	vi	vi	NOUN
fsr-3725	21	13	financial	financial	ADJ
fsr-3725	21	14	services	service	NOUN
fsr-3725	21	15	review	review	NOUN
fsr-3725	21	16	,	,	PUNCT
fsr-3725	21	17	3(2	3(2	NUM
fsr-3725	21	18	)	)	PUNCT
fsr-3725	21	19	1994	1994	NUM
fsr-3725	21	20	be	be	AUX
fsr-3725	21	21	used	use	VERB
fsr-3725	21	22	with	with	ADP
fsr-3725	21	23	the	the	DET
fsr-3725	21	24	ubiquitous	ubiquitous	ADJ
fsr-3725	21	25	personal	personal	ADJ
fsr-3725	21	26	computer	computer	NOUN
fsr-3725	21	27	and	and	CCONJ
fsr-3725	21	28	its	its	PRON
fsr-3725	21	29	complexity	complexity	NOUN
fsr-3725	21	30	is	be	AUX
fsr-3725	21	31	transparent	transparent	ADJ
fsr-3725	21	32	to	to	ADP
fsr-3725	21	33	the	the	DET
fsr-3725	21	34	user	user	NOUN
fsr-3725	21	35	who	who	PRON
fsr-3725	21	36	needs	need	VERB
fsr-3725	21	37	only	only	ADV
fsr-3725	21	38	answer	answer	VERB
fsr-3725	21	39	a	a	DET
fsr-3725	21	40	few	few	ADJ
fsr-3725	21	41	simple	simple	ADJ
fsr-3725	21	42	questions	question	NOUN
fsr-3725	21	43	.	.	PUNCT
fsr-3725	22	1	the	the	DET
fsr-3725	22	2	second	second	ADJ
fsr-3725	22	3	paper	paper	NOUN
fsr-3725	22	4	addresses	address	VERB
fsr-3725	22	5	the	the	DET
fsr-3725	22	6	basic	basic	ADJ
fsr-3725	22	7	question	question	NOUN
fsr-3725	22	8	of	of	ADP
fsr-3725	22	9	asset	asset	NOUN
fsr-3725	22	10	allocation	allocation	NOUN
fsr-3725	22	11	between	between	ADP
fsr-3725	22	12	risk	risk	NOUN
fsr-3725	22	13	and	and	CCONJ
fsr-3725	22	14	risk	risk	NOUN
fsr-3725	22	15	-	-	PUNCT
fsr-3725	22	16	free	free	ADJ
fsr-3725	22	17	assets	asset	NOUN
fsr-3725	22	18	for	for	ADP
fsr-3725	22	19	the	the	DET
fsr-3725	22	20	retiree	retiree	NOUN
fsr-3725	22	21	.	.	PUNCT
fsr-3725	23	1	entitled	entitle	VERB
fsr-3725	23	2	“	"	PUNCT
fsr-3725	23	3	asset	asset	NOUN
fsr-3725	23	4	allocation	allocation	NOUN
fsr-3725	23	5	,	,	PUNCT
fsr-3725	23	6	life	life	NOUN
fsr-3725	23	7	expectancy	expectancy	NOUN
fsr-3725	23	8	and	and	CCONJ
fsr-3725	23	9	shortfall	shortfall	NOUN
fsr-3725	23	10	,	,	PUNCT
fsr-3725	23	11	”	"	PUNCT
fsr-3725	23	12	by	by	ADP
fsr-3725	23	13	kwok	kwok	PROPN
fsr-3725	23	14	ho	ho	PROPN
fsr-3725	23	15	,	,	PUNCT
fsr-3725	23	16	moshe	moshe	PROPN
fsr-3725	23	17	arye	arye	PROPN
fsr-3725	23	18	milevsky	milevsky	PROPN
fsr-3725	23	19	,	,	PUNCT
fsr-3725	23	20	and	and	CCONJ
fsr-3725	23	21	chris	chris	PROPN
fsr-3725	23	22	robinson	robinson	PROPN
fsr-3725	23	23	,	,	PUNCT
fsr-3725	23	24	this	this	DET
fsr-3725	23	25	academy	academy	NOUN
fsr-3725	23	26	of	of	ADP
fsr-3725	23	27	financial	financial	PROPN
fsr-3725	23	28	services	service	NOUN
fsr-3725	23	29	award	award	NOUN
fsr-3725	23	30	-	-	PUNCT
fsr-3725	23	31	winning	win	VERB
fsr-3725	23	32	paper	paper	NOUN
fsr-3725	23	33	shows	show	VERB
fsr-3725	23	34	the	the	DET
fsr-3725	23	35	asset	asset	NOUN
fsr-3725	23	36	allocation	allocation	NOUN
fsr-3725	23	37	that	that	PRON
fsr-3725	23	38	will	will	AUX
fsr-3725	23	39	minimize	minimize	VERB
fsr-3725	23	40	the	the	DET
fsr-3725	23	41	probability	probability	NOUN
fsr-3725	23	42	that	that	SCONJ
fsr-3725	23	43	a	a	DET
fsr-3725	23	44	retired	retire	VERB
fsr-3725	23	45	person	person	NOUN
fsr-3725	23	46	will	will	AUX
fsr-3725	23	47	be	be	AUX
fsr-3725	23	48	unable	unable	ADJ
fsr-3725	23	49	to	to	PART
fsr-3725	23	50	consume	consume	VERB
fsr-3725	23	51	at	at	ADP
fsr-3725	23	52	a	a	DET
fsr-3725	23	53	certain	certain	ADJ
fsr-3725	23	54	desired	desire	VERB
fsr-3725	23	55	level	level	NOUN
fsr-3725	23	56	over	over	ADP
fsr-3725	23	57	his	his	PRON
fsr-3725	23	58	or	or	CCONJ
fsr-3725	23	59	her	her	PRON
fsr-3725	23	60	expected	expect	VERB
fsr-3725	23	61	lifetime	lifetime	NOUN
fsr-3725	23	62	.	.	PUNCT
fsr-3725	24	1	the	the	DET
fsr-3725	24	2	paper	paper	NOUN
fsr-3725	24	3	exemplifies	exemplify	VERB
fsr-3725	24	4	the	the	DET
fsr-3725	24	5	financial	financial	ADJ
fsr-3725	24	6	tools	tool	NOUN
fsr-3725	24	7	that	that	PRON
fsr-3725	24	8	are	be	AUX
fsr-3725	24	9	available	available	ADJ
fsr-3725	24	10	to	to	PART
fsr-3725	24	11	assist	assist	VERB
fsr-3725	24	12	in	in	ADP
fsr-3725	24	13	true	true	ADJ
fsr-3725	24	14	strategic	strategic	ADJ
fsr-3725	24	15	asset	asset	NOUN
fsr-3725	24	16	allocation	allocation	NOUN
fsr-3725	24	17	.	.	PUNCT
fsr-3725	25	1	the	the	DET
fsr-3725	25	2	third	third	ADJ
fsr-3725	25	3	paper	paper	NOUN
fsr-3725	25	4	,	,	PUNCT
fsr-3725	25	5	entitled	entitle	VERB
fsr-3725	25	6	‘	'	PUNCT
fsr-3725	25	7	the	the	DET
fsr-3725	25	8	impact	impact	NOUN
fsr-3725	25	9	of	of	ADP
fsr-3725	25	10	mutual	mutual	ADJ
fsr-3725	25	11	fund	fund	NOUN
fsr-3725	25	12	distributions	distribution	NOUN
fsr-3725	25	13	on	on	ADP
fsr-3725	25	14	after	after	ADP
fsr-3725	25	15	-	-	PUNCT
fsr-3725	25	16	tax	tax	NOUN
fsr-3725	25	17	returns	return	NOUN
fsr-3725	25	18	”	"	PUNCT
fsr-3725	25	19	by	by	ADP
fsr-3725	25	20	william	william	PROPN
fsr-3725	25	21	randolph	randolph	PROPN
fsr-3725	25	22	was	be	AUX
fsr-3725	25	23	particularly	particularly	ADV
fsr-3725	25	24	interesting	interesting	ADJ
fsr-3725	25	25	to	to	ADP
fsr-3725	25	26	me	i	PRON
fsr-3725	25	27	.	.	PUNCT
fsr-3725	26	1	the	the	DET
fsr-3725	26	2	paper	paper	NOUN
fsr-3725	26	3	focuses	focus	VERB
fsr-3725	26	4	on	on	ADP
fsr-3725	26	5	the	the	DET
fsr-3725	26	6	often	often	ADV
fsr-3725	26	7	-	-	PUNCT
fsr-3725	26	8	large	large	ADJ
fsr-3725	26	9	effect	effect	NOUN
fsr-3725	26	10	of	of	ADP
fsr-3725	26	11	mutual	mutual	ADJ
fsr-3725	26	12	fund	fund	NOUN
fsr-3725	26	13	portfolio	portfolio	NOUN
fsr-3725	26	14	turnover	turnover	NOUN
fsr-3725	26	15	on	on	ADP
fsr-3725	26	16	after	after	ADP
fsr-3725	26	17	-	-	PUNCT
fsr-3725	26	18	tax	tax	NOUN
fsr-3725	26	19	returns	return	NOUN
fsr-3725	26	20	.	.	PUNCT
fsr-3725	27	1	since	since	SCONJ
fsr-3725	27	2	realized	realize	VERB
fsr-3725	27	3	capital	capital	NOUN
fsr-3725	27	4	gains	gain	NOUN
fsr-3725	27	5	of	of	ADP
fsr-3725	27	6	mutual	mutual	ADJ
fsr-3725	27	7	funds	fund	NOUN
fsr-3725	27	8	are	be	AUX
fsr-3725	27	9	distributed	distribute	VERB
fsr-3725	27	10	to	to	PART
fsr-3725	27	11	fund	fund	NOUN
fsr-3725	27	12	owners	owner	NOUN
fsr-3725	27	13	,	,	PUNCT
fsr-3725	27	14	if	if	SCONJ
fsr-3725	27	15	funds	fund	NOUN
fsr-3725	27	16	are	be	AUX
fsr-3725	27	17	held	hold	VERB
fsr-3725	27	18	in	in	ADP
fsr-3725	27	19	non	non	ADJ
fsr-3725	27	20	-	-	ADJ
fsr-3725	27	21	tax	tax	ADJ
fsr-3725	27	22	-	-	PUNCT
fsr-3725	27	23	sheltered	shelter	VERB
fsr-3725	27	24	form	form	NOUN
fsr-3725	27	25	,	,	PUNCT
fsr-3725	27	26	funds	fund	NOUN
fsr-3725	27	27	with	with	ADP
fsr-3725	27	28	high	high	ADJ
fsr-3725	27	29	turnover	turnover	NOUN
fsr-3725	27	30	rates	rate	NOUN
fsr-3725	27	31	impose	impose	VERB
fsr-3725	27	32	a	a	DET
fsr-3725	27	33	high	high	ADJ
fsr-3725	27	34	tax	tax	NOUN
fsr-3725	27	35	burden	burden	NOUN
fsr-3725	27	36	on	on	ADP
fsr-3725	27	37	owners	owner	NOUN
fsr-3725	27	38	.	.	PUNCT
fsr-3725	28	1	this	this	PRON
fsr-3725	28	2	becomes	become	VERB
fsr-3725	28	3	particularly	particularly	ADV
fsr-3725	28	4	significant	significant	ADJ
fsr-3725	28	5	in	in	ADP
fsr-3725	28	6	the	the	DET
fsr-3725	28	7	case	case	NOUN
fsr-3725	28	8	of	of	ADP
fsr-3725	28	9	growth	growth	NOUN
fsr-3725	28	10	funds	fund	NOUN
fsr-3725	28	11	which	which	PRON
fsr-3725	28	12	have	have	VERB
fsr-3725	28	13	a	a	DET
fsr-3725	28	14	huge	huge	ADJ
fsr-3725	28	15	proportion	proportion	NOUN
fsr-3725	28	16	of	of	ADP
fsr-3725	28	17	expected	expect	VERB
fsr-3725	28	18	return	return	NOUN
fsr-3725	28	19	in	in	ADP
fsr-3725	28	20	the	the	DET
fsr-3725	28	21	form	form	NOUN
fsr-3725	28	22	of	of	ADP
fsr-3725	28	23	capital	capital	NOUN
fsr-3725	28	24	gains	gain	NOUN
fsr-3725	28	25	.	.	PUNCT
fsr-3725	29	1	it	it	PRON
fsr-3725	29	2	implies	imply	VERB
fsr-3725	29	3	that	that	SCONJ
fsr-3725	29	4	growth	growth	NOUN
fsr-3725	29	5	funds	fund	NOUN
fsr-3725	29	6	held	hold	VERB
fsr-3725	29	7	in	in	ADP
fsr-3725	29	8	non	non	ADJ
fsr-3725	29	9	-	-	ADJ
fsr-3725	29	10	tax	tax	ADJ
fsr-3725	29	11	-	-	PUNCT
fsr-3725	29	12	sheltered	shelter	VERB
fsr-3725	29	13	form	form	NOUN
fsr-3725	29	14	may	may	AUX
fsr-3725	29	15	be	be	AUX
fsr-3725	29	16	selected	select	VERB
fsr-3725	29	17	on	on	ADP
fsr-3725	29	18	the	the	DET
fsr-3725	29	19	basis	basis	NOUN
fsr-3725	29	20	of	of	ADP
fsr-3725	29	21	low	low	ADJ
fsr-3725	29	22	turnover	turnover	NOUN
fsr-3725	29	23	to	to	PART
fsr-3725	29	24	minimize	minimize	VERB
fsr-3725	29	25	the	the	DET
fsr-3725	29	26	effect	effect	NOUN
fsr-3725	29	27	of	of	ADP
fsr-3725	29	28	taxation	taxation	NOUN
fsr-3725	29	29	.	.	PUNCT
fsr-3725	30	1	the	the	DET
fsr-3725	30	2	paper	paper	NOUN
fsr-3725	30	3	was	be	AUX
fsr-3725	30	4	especially	especially	ADV
fsr-3725	30	5	significant	significant	ADJ
fsr-3725	30	6	to	to	ADP
fsr-3725	30	7	me	i	PRON
fsr-3725	30	8	since	since	SCONJ
fsr-3725	30	9	i	i	PRON
fsr-3725	30	10	was	be	AUX
fsr-3725	30	11	about	about	ADJ
fsr-3725	30	12	to	to	PART
fsr-3725	30	13	publish	publish	VERB
fsr-3725	30	14	a	a	DET
fsr-3725	30	15	basic	basic	ADJ
fsr-3725	30	16	financial	financial	ADJ
fsr-3725	30	17	planning	planning	NOUN
fsr-3725	30	18	textbook	textbook	NOUN
fsr-3725	30	19	in	in	ADP
fsr-3725	30	20	which	which	PRON
fsr-3725	30	21	i	i	PRON
fsr-3725	30	22	implied	imply	VERB
fsr-3725	30	23	that	that	SCONJ
fsr-3725	30	24	non	non	ADJ
fsr-3725	30	25	-	-	ADJ
fsr-3725	30	26	deductible	deductible	ADJ
fsr-3725	30	27	iras	ira	NOUN
fsr-3725	30	28	offered	offer	VERB
fsr-3725	30	29	few	few	ADJ
fsr-3725	30	30	advantages	advantage	NOUN
fsr-3725	30	31	to	to	ADP
fsr-3725	30	32	the	the	DET
fsr-3725	30	33	investor	investor	NOUN
fsr-3725	30	34	.	.	PUNCT
fsr-3725	31	1	clearly	clearly	ADV
fsr-3725	31	2	i	i	PRON
fsr-3725	31	3	had	have	AUX
fsr-3725	31	4	focused	focus	VERB
fsr-3725	31	5	my	my	PRON
fsr-3725	31	6	analysis	analysis	NOUN
fsr-3725	31	7	on	on	ADP
fsr-3725	31	8	fixed	fix	VERB
fsr-3725	31	9	income	income	NOUN
fsr-3725	31	10	assets	asset	NOUN
fsr-3725	31	11	and	and	CCONJ
fsr-3725	31	12	ignored	ignore	VERB
fsr-3725	31	13	the	the	DET
fsr-3725	31	14	beneficial	beneficial	ADJ
fsr-3725	31	15	effects	effect	NOUN
fsr-3725	31	16	of	of	ADP
fsr-3725	31	17	holding	hold	VERB
fsr-3725	31	18	growth	growth	NOUN
fsr-3725	31	19	funds	fund	NOUN
fsr-3725	31	20	with	with	ADP
fsr-3725	31	21	high	high	ADJ
fsr-3725	31	22	turnover	turnover	NOUN
fsr-3725	31	23	rates	rate	NOUN
fsr-3725	31	24	in	in	ADP
fsr-3725	31	25	non	non	ADJ
fsr-3725	31	26	-	-	ADJ
fsr-3725	31	27	deductible	deductible	ADJ
fsr-3725	31	28	but	but	CCONJ
fsr-3725	31	29	tax	tax	NOUN
fsr-3725	31	30	-	-	PUNCT
fsr-3725	31	31	deferred	defer	VERB
fsr-3725	31	32	form	form	NOUN
fsr-3725	31	33	.	.	PUNCT
fsr-3725	32	1	this	this	DET
fsr-3725	32	2	error	error	NOUN
fsr-3725	32	3	was	be	AUX
fsr-3725	32	4	cleared	clear	VERB
fsr-3725	32	5	up	up	ADP
fsr-3725	32	6	before	before	ADP
fsr-3725	32	7	shipping	ship	VERB
fsr-3725	32	8	the	the	DET
fsr-3725	32	9	manuscript	manuscript	NOUN
fsr-3725	32	10	to	to	ADP
fsr-3725	32	11	the	the	DET
fsr-3725	32	12	publisher	publisher	NOUN
fsr-3725	32	13	thanks	thank	NOUN
fsr-3725	32	14	to	to	ADP
fsr-3725	32	15	the	the	DET
fsr-3725	32	16	author	author	NOUN
fsr-3725	32	17	of	of	ADP
fsr-3725	32	18	this	this	DET
fsr-3725	32	19	timely	timely	ADJ
fsr-3725	32	20	(	(	PUNCT
fsr-3725	32	21	for	for	ADP
fsr-3725	32	22	me	i	PRON
fsr-3725	32	23	)	)	PUNCT
fsr-3725	32	24	piece	piece	NOUN
fsr-3725	32	25	.	.	PUNCT
fsr-3725	33	1	the	the	DET
fsr-3725	33	2	final	final	ADJ
fsr-3725	33	3	paper	paper	NOUN
fsr-3725	33	4	deals	deal	NOUN
fsr-3725	33	5	with	with	ADP
fsr-3725	33	6	a	a	DET
fsr-3725	33	7	somewhat	somewhat	ADV
fsr-3725	33	8	different	different	ADJ
fsr-3725	33	9	problem	problem	NOUN
fsr-3725	33	10	of	of	ADP
fsr-3725	33	11	retirement	retirement	NOUN
fsr-3725	33	12	investing	investing	NOUN
fsr-3725	33	13	,	,	PUNCT
fsr-3725	33	14	the	the	DET
fsr-3725	33	15	complex	complex	ADJ
fsr-3725	33	16	new	new	ADJ
fsr-3725	33	17	provisions	provision	NOUN
fsr-3725	33	18	found	find	VERB
fsr-3725	33	19	in	in	ADP
fsr-3725	33	20	many	many	ADJ
fsr-3725	33	21	corporate	corporate	ADJ
fsr-3725	33	22	bonds	bond	NOUN
fsr-3725	33	23	.	.	PUNCT
fsr-3725	34	1	as	as	SCONJ
fsr-3725	34	2	investors	investor	NOUN
fsr-3725	34	3	approach	approach	VERB
fsr-3725	34	4	retirement	retirement	NOUN
fsr-3725	34	5	,	,	PUNCT
fsr-3725	34	6	many	many	ADJ
fsr-3725	34	7	find	find	VERB
fsr-3725	34	8	that	that	SCONJ
fsr-3725	34	9	their	their	PRON
fsr-3725	34	10	degree	degree	NOUN
fsr-3725	34	11	of	of	ADP
fsr-3725	34	12	risk	risk	NOUN
fsr-3725	34	13	aversion	aversion	NOUN
fsr-3725	34	14	increases	increase	VERB
fsr-3725	34	15	with	with	ADP
fsr-3725	34	16	respect	respect	NOUN
fsr-3725	34	17	to	to	ADP
fsr-3725	34	18	their	their	PRON
fsr-3725	34	19	investment	investment	NOUN
fsr-3725	34	20	portfolio	portfolio	NOUN
fsr-3725	34	21	since	since	SCONJ
fsr-3725	34	22	they	they	PRON
fsr-3725	34	23	are	be	AUX
fsr-3725	34	24	becoming	become	VERB
fsr-3725	34	25	more	more	ADV
fsr-3725	34	26	dependent	dependent	ADJ
fsr-3725	34	27	on	on	ADP
fsr-3725	34	28	their	their	PRON
fsr-3725	34	29	non	non	ADJ
fsr-3725	34	30	-	-	ADJ
fsr-3725	34	31	human	human	ADJ
fsr-3725	34	32	capital	capital	NOUN
fsr-3725	34	33	.	.	PUNCT
fsr-3725	35	1	one	one	NUM
fsr-3725	35	2	common	common	ADJ
fsr-3725	35	3	response	response	NOUN
fsr-3725	35	4	is	be	AUX
fsr-3725	35	5	to	to	PART
fsr-3725	35	6	increase	increase	VERB
fsr-3725	35	7	the	the	DET
fsr-3725	35	8	proportion	proportion	NOUN
fsr-3725	35	9	of	of	ADP
fsr-3725	35	10	fixed	fix	VERB
fsr-3725	35	11	income	income	NOUN
fsr-3725	35	12	assets	asset	NOUN
fsr-3725	35	13	held	hold	VERB
fsr-3725	35	14	in	in	ADP
fsr-3725	35	15	the	the	DET
fsr-3725	35	16	portfolio	portfolio	NOUN
fsr-3725	35	17	.	.	PUNCT
fsr-3725	36	1	corporate	corporate	ADJ
fsr-3725	36	2	bonds	bond	NOUN
fsr-3725	36	3	of	of	ADP
fsr-3725	36	4	well	well	ADV
fsr-3725	36	5	-	-	PUNCT
fsr-3725	36	6	known	know	VERB
fsr-3725	36	7	companies	company	NOUN
fsr-3725	36	8	are	be	AUX
fsr-3725	36	9	often	often	ADV
fsr-3725	36	10	used	use	VERB
fsr-3725	36	11	for	for	ADP
fsr-3725	36	12	this	this	DET
fsr-3725	36	13	purpose	purpose	NOUN
fsr-3725	36	14	because	because	SCONJ
fsr-3725	36	15	they	they	PRON
fsr-3725	36	16	generally	generally	ADV
fsr-3725	36	17	have	have	VERB
fsr-3725	36	18	good	good	ADJ
fsr-3725	36	19	credit	credit	NOUN
fsr-3725	36	20	ratings	rating	NOUN
fsr-3725	36	21	and	and	CCONJ
fsr-3725	36	22	yields	yield	NOUN
fsr-3725	36	23	which	which	PRON
fsr-3725	36	24	are	be	AUX
fsr-3725	36	25	higher	high	ADJ
fsr-3725	36	26	than	than	ADP
fsr-3725	36	27	those	those	PRON
fsr-3725	36	28	from	from	ADP
fsr-3725	36	29	the	the	DET
fsr-3725	36	30	government	government	NOUN
fsr-3725	36	31	,	,	PUNCT
fsr-3725	36	32	and	and	CCONJ
fsr-3725	36	33	generally	generally	ADV
fsr-3725	36	34	good	good	ADJ
fsr-3725	36	35	credit	credit	NOUN
fsr-3725	36	36	ratings	rating	NOUN
fsr-3725	36	37	.	.	PUNCT
fsr-3725	37	1	however	however	ADV
fsr-3725	37	2	,	,	PUNCT
fsr-3725	37	3	as	as	SCONJ
fsr-3725	37	4	joseph	joseph	PROPN
fsr-3725	37	5	fields	fields	PROPN
fsr-3725	37	6	,	,	PUNCT
fsr-3725	37	7	david	david	PROPN
fsr-3725	37	8	kidwell	kidwell	PROPN
fsr-3725	37	9	,	,	PUNCT
fsr-3725	37	10	and	and	CCONJ
fsr-3725	37	11	linda	linda	PROPN
fsr-3725	37	12	klein	klein	PROPN
fsr-3725	37	13	discuss	discuss	VERB
fsr-3725	37	14	in	in	ADP
fsr-3725	37	15	the	the	DET
fsr-3725	37	16	paper	paper	NOUN
fsr-3725	37	17	entitled	entitle	VERB
fsr-3725	37	18	“	"	PUNCT
fsr-3725	37	19	coupon	coupon	NOUN
fsr-3725	37	20	resets	reset	NOUN
fsr-3725	37	21	versus	versus	ADP
fsr-3725	37	22	poison	poison	NOUN
fsr-3725	37	23	puts	put	NOUN
fsr-3725	37	24	:	:	PUNCT
fsr-3725	37	25	a	a	DET
fsr-3725	37	26	valuation	valuation	NOUN
fsr-3725	37	27	of	of	ADP
fsr-3725	37	28	event	event	NOUN
fsr-3725	37	29	risk	risk	NOUN
fsr-3725	37	30	provisions	provision	NOUN
fsr-3725	37	31	in	in	ADP
fsr-3725	37	32	corporate	corporate	ADJ
fsr-3725	37	33	debt	debt	NOUN
fsr-3725	37	34	,	,	PUNCT
fsr-3725	37	35	”	"	PUNCT
fsr-3725	37	36	corporate	corporate	ADJ
fsr-3725	37	37	bonds	bond	NOUN
fsr-3725	37	38	are	be	AUX
fsr-3725	37	39	subject	subject	ADJ
fsr-3725	37	40	to	to	ADP
fsr-3725	37	41	event	event	NOUN
fsr-3725	37	42	risk	risk	NOUN
fsr-3725	37	43	or	or	CCONJ
fsr-3725	37	44	loss	loss	NOUN
fsr-3725	37	45	in	in	ADP
fsr-3725	37	46	value	value	NOUN
fsr-3725	37	47	due	due	ADP
fsr-3725	37	48	to	to	ADP
fsr-3725	37	49	corporate	corporate	ADJ
fsr-3725	37	50	restructurings	restructuring	NOUN
fsr-3725	37	51	such	such	ADJ
fsr-3725	37	52	as	as	ADP
fsr-3725	37	53	taking	take	VERB
fsr-3725	37	54	on	on	ADP
fsr-3725	37	55	huge	huge	ADJ
fsr-3725	37	56	amounts	amount	NOUN
fsr-3725	37	57	of	of	ADP
fsr-3725	37	58	new	new	ADJ
fsr-3725	37	59	debt	debt	NOUN
fsr-3725	37	60	.	.	PUNCT
fsr-3725	38	1	to	to	PART
fsr-3725	38	2	protect	protect	VERB
fsr-3725	38	3	themselves	themselves	PRON
fsr-3725	38	4	from	from	ADP
fsr-3725	38	5	these	these	DET
fsr-3725	38	6	potentially	potentially	ADV
fsr-3725	38	7	harmful	harmful	ADJ
fsr-3725	38	8	events	event	NOUN
fsr-3725	38	9	,	,	PUNCT
fsr-3725	38	10	bondholders	bondholder	NOUN
fsr-3725	38	11	have	have	AUX
fsr-3725	38	12	insisted	insist	VERB
fsr-3725	38	13	on	on	ADP
fsr-3725	38	14	“	"	PUNCT
fsr-3725	38	15	covenants	covenant	NOUN
fsr-3725	38	16	”	"	PUNCT
fsr-3725	38	17	or	or	CCONJ
fsr-3725	38	18	provisions	provision	NOUN
fsr-3725	38	19	that	that	PRON
fsr-3725	38	20	will	will	AUX
fsr-3725	38	21	protect	protect	VERB
fsr-3725	38	22	them	they	PRON
fsr-3725	38	23	from	from	ADP
fsr-3725	38	24	the	the	DET
fsr-3725	38	25	financial	financial	ADJ
fsr-3725	38	26	effect	effect	NOUN
fsr-3725	38	27	of	of	ADP
fsr-3725	38	28	restructurings	restructuring	NOUN
fsr-3725	38	29	or	or	CCONJ
fsr-3725	38	30	other	other	ADJ
fsr-3725	38	31	actions	action	NOUN
fsr-3725	38	32	of	of	ADP
fsr-3725	38	33	management	management	NOUN
fsr-3725	38	34	that	that	PRON
fsr-3725	38	35	may	may	AUX
fsr-3725	38	36	adversely	adversely	ADV
fsr-3725	38	37	affect	affect	VERB
fsr-3725	38	38	bond	bond	NOUN
fsr-3725	38	39	values	value	NOUN
fsr-3725	38	40	.	.	PUNCT
fsr-3725	39	1	one	one	NUM
fsr-3725	39	2	such	such	ADJ
fsr-3725	39	3	provision	provision	NOUN
fsr-3725	39	4	is	be	AUX
fsr-3725	39	5	the	the	DET
fsr-3725	39	6	“	"	PUNCT
fsr-3725	39	7	poison	poison	NOUN
fsr-3725	39	8	put	put	NOUN
fsr-3725	39	9	”	"	PUNCT
fsr-3725	39	10	which	which	PRON
fsr-3725	39	11	forces	force	VERB
fsr-3725	39	12	the	the	DET
fsr-3725	39	13	company	company	NOUN
fsr-3725	39	14	to	to	PART
fsr-3725	39	15	repurchase	repurchase	VERB
fsr-3725	39	16	the	the	DET
fsr-3725	39	17	bonds	bond	NOUN
fsr-3725	39	18	at	at	ADP
fsr-3725	39	19	face	face	NOUN
fsr-3725	39	20	value	value	NOUN
fsr-3725	39	21	if	if	SCONJ
fsr-3725	39	22	management	management	NOUN
fsr-3725	39	23	engages	engage	VERB
fsr-3725	39	24	in	in	ADP
fsr-3725	39	25	specific	specific	ADJ
fsr-3725	39	26	activities	activity	NOUN
fsr-3725	39	27	that	that	PRON
fsr-3725	39	28	are	be	AUX
fsr-3725	39	29	harmful	harmful	ADJ
fsr-3725	39	30	to	to	ADP
fsr-3725	39	31	bondholders	bondholder	NOUN
fsr-3725	39	32	.	.	PUNCT
fsr-3725	40	1	a	a	DET
fsr-3725	40	2	second	second	ADJ
fsr-3725	40	3	provision	provision	NOUN
fsr-3725	40	4	is	be	AUX
fsr-3725	40	5	the	the	DET
fsr-3725	40	6	“	"	PUNCT
fsr-3725	40	7	coupon	coupon	NOUN
fsr-3725	40	8	reset	reset	NOUN
fsr-3725	40	9	”	"	PUNCT
fsr-3725	40	10	which	which	PRON
fsr-3725	40	11	mandates	mandate	VERB
fsr-3725	40	12	that	that	SCONJ
fsr-3725	40	13	the	the	DET
fsr-3725	40	14	bond	bond	NOUN
fsr-3725	40	15	’s	’s	PART
fsr-3725	40	16	coupon	coupon	NOUN
fsr-3725	40	17	payment	payment	NOUN
fsr-3725	40	18	be	be	AUX
fsr-3725	40	19	increased	increase	VERB
fsr-3725	40	20	if	if	SCONJ
fsr-3725	40	21	the	the	DET
fsr-3725	40	22	rating	rating	NOUN
fsr-3725	40	23	falls	fall	VERB
fsr-3725	40	24	.	.	PUNCT
fsr-3725	41	1	the	the	DET
fsr-3725	41	2	authors	author	NOUN
fsr-3725	41	3	find	find	VERB
fsr-3725	41	4	that	that	SCONJ
fsr-3725	41	5	investors	investor	NOUN
fsr-3725	41	6	value	value	VERB
fsr-3725	41	7	coupon	coupon	NOUN
fsr-3725	41	8	resets	reset	NOUN
fsr-3725	41	9	but	but	CCONJ
fsr-3725	41	10	not	not	PART
fsr-3725	41	11	poison	poison	NOUN
fsr-3725	41	12	puts	put	NOUN
fsr-3725	41	13	.	.	PUNCT
fsr-3725	42	1	however	however	ADV
fsr-3725	42	2	,	,	PUNCT
fsr-3725	42	3	the	the	DET
fsr-3725	42	4	overall	overall	ADJ
fsr-3725	42	5	value	value	NOUN
fsr-3725	42	6	of	of	ADP
fsr-3725	42	7	this	this	DET
fsr-3725	42	8	article	article	NOUN
fsr-3725	42	9	is	be	AUX
fsr-3725	42	10	greater	great	ADJ
fsr-3725	42	11	than	than	ADP
fsr-3725	42	12	just	just	ADV
fsr-3725	42	13	this	this	DET
fsr-3725	42	14	empirical	empirical	ADJ
fsr-3725	42	15	finding	finding	NOUN
fsr-3725	42	16	in	in	ADP
fsr-3725	42	17	that	that	SCONJ
fsr-3725	42	18	it	it	PRON
fsr-3725	42	19	points	point	VERB
fsr-3725	42	20	out	out	ADP
fsr-3725	42	21	and	and	CCONJ
fsr-3725	42	22	explains	explain	VERB
fsr-3725	42	23	the	the	DET
fsr-3725	42	24	increasing	increase	VERB
fsr-3725	42	25	complexity	complexity	NOUN
fsr-3725	42	26	in	in	ADP
fsr-3725	42	27	formulating	formulate	VERB
fsr-3725	42	28	a	a	DET
fsr-3725	42	29	retirement	retirement	NOUN
fsr-3725	42	30	investment	investment	NOUN
fsr-3725	42	31	portfolio	portfolio	NOUN
fsr-3725	42	32	.	.	PUNCT
fsr-3725	43	1	this	this	PRON
fsr-3725	43	2	places	place	VERB
fsr-3725	43	3	additional	additional	ADJ
fsr-3725	43	4	responsibility	responsibility	NOUN
fsr-3725	43	5	on	on	ADP
fsr-3725	43	6	the	the	DET
fsr-3725	43	7	shoulders	shoulder	NOUN
fsr-3725	43	8	of	of	ADP
fsr-3725	43	9	the	the	DET
fsr-3725	43	10	investor	investor	NOUN
fsr-3725	43	11	and	and	CCONJ
fsr-3725	43	12	his	his	PRON
fsr-3725	43	13	or	or	CCONJ
fsr-3725	43	14	her	her	PRON
fsr-3725	43	15	advisor	advisor	NOUN
fsr-3725	43	16	or	or	CCONJ
fsr-3725	43	17	broker	broker	NOUN
fsr-3725	43	18	to	to	PART
fsr-3725	43	19	read	read	VERB
fsr-3725	43	20	and	and	CCONJ
fsr-3725	43	21	understand	understand	VERB
fsr-3725	43	22	the	the	DET
fsr-3725	43	23	indenture	indenture	NOUN
fsr-3725	43	24	provisions	provision	NOUN
fsr-3725	43	25	carefully	carefully	ADV
fsr-3725	43	26	to	to	PART
fsr-3725	43	27	insure	insure	VERB
fsr-3725	43	28	that	that	SCONJ
fsr-3725	43	29	particular	particular	ADJ
fsr-3725	43	30	bonds	bond	NOUN
fsr-3725	43	31	are	be	AUX
fsr-3725	43	32	suitable	suitable	ADJ
fsr-3725	43	33	vehicles	vehicle	NOUN
fsr-3725	43	34	for	for	ADP
fsr-3725	43	35	a	a	DET
fsr-3725	43	36	particular	particular	ADJ
fsr-3725	43	37	retirement	retirement	NOUN
fsr-3725	43	38	investment	investment	NOUN
fsr-3725	43	39	portfolio	portfolio	NOUN
fsr-3725	43	40	.	.	PUNCT
fsr-3725	44	1	from	from	ADP
fsr-3725	44	2	the	the	DET
fsr-3725	44	3	editor	editor	NOUN
fsr-3725	44	4	vii	vii	PROPN
fsr-3725	44	5	in	in	ADP
fsr-3725	44	6	this	this	DET
fsr-3725	44	7	issue	issue	NOUN
fsr-3725	44	8	,	,	PUNCT
fsr-3725	44	9	we	we	PRON
fsr-3725	44	10	add	add	VERB
fsr-3725	44	11	a	a	DET
fsr-3725	44	12	regular	regular	ADJ
fsr-3725	44	13	feature	feature	NOUN
fsr-3725	44	14	,	,	PUNCT
fsr-3725	44	15	“	"	PUNCT
fsr-3725	44	16	a	a	DET
fsr-3725	44	17	practitioner	practitioner	NOUN
fsr-3725	44	18	’s	’s	PART
fsr-3725	44	19	perspective	perspective	NOUN
fsr-3725	44	20	”	"	PUNCT
fsr-3725	44	21	.	.	PUNCT
fsr-3725	45	1	the	the	DET
fsr-3725	45	2	objective	objective	NOUN
fsr-3725	45	3	of	of	ADP
fsr-3725	45	4	this	this	DET
fsr-3725	45	5	column	column	NOUN
fsr-3725	45	6	is	be	AUX
fsr-3725	45	7	to	to	PART
fsr-3725	45	8	discuss	discuss	VERB
fsr-3725	45	9	one	one	NUM
fsr-3725	45	10	of	of	ADP
fsr-3725	45	11	our	our	PRON
fsr-3725	45	12	academic	academic	ADJ
fsr-3725	45	13	papers	paper	NOUN
fsr-3725	45	14	and	and	CCONJ
fsr-3725	45	15	the	the	DET
fsr-3725	45	16	implications	implication	NOUN
fsr-3725	45	17	that	that	SCONJ
fsr-3725	45	18	the	the	DET
fsr-3725	45	19	research	research	NOUN
fsr-3725	45	20	has	have	VERB
fsr-3725	45	21	for	for	ADP
fsr-3725	45	22	the	the	DET
fsr-3725	45	23	individual	individual	NOUN
fsr-3725	45	24	and	and	CCONJ
fsr-3725	45	25	the	the	DET
fsr-3725	45	26	financial	financial	ADJ
fsr-3725	45	27	practitioner	practitioner	NOUN
fsr-3725	45	28	.	.	PUNCT
fsr-3725	46	1	in	in	ADP
fsr-3725	46	2	addition	addition	NOUN
fsr-3725	46	3	to	to	ADP
fsr-3725	46	4	her	her	PRON
fsr-3725	46	5	academic	academic	ADJ
fsr-3725	46	6	work	work	NOUN
fsr-3725	46	7	,	,	PUNCT
fsr-3725	46	8	our	our	PRON
fsr-3725	46	9	managing	managing	NOUN
fsr-3725	46	10	editor	editor	NOUN
fsr-3725	46	11	,	,	PUNCT
fsr-3725	46	12	barbara	barbara	PROPN
fsr-3725	46	13	s.	s.	PROPN
fsr-3725	46	14	poole	poole	PROPN
fsr-3725	46	15	,	,	PUNCT
fsr-3725	46	16	has	have	VERB
fsr-3725	46	17	a	a	DET
fsr-3725	46	18	financial	financial	ADJ
fsr-3725	46	19	planning	planning	NOUN
fsr-3725	46	20	practice	practice	NOUN
fsr-3725	46	21	and	and	CCONJ
fsr-3725	46	22	has	have	AUX
fsr-3725	46	23	earned	earn	VERB
fsr-3725	46	24	the	the	DET
fsr-3725	46	25	certified	certify	VERB
fsr-3725	46	26	financial	financial	ADJ
fsr-3725	46	27	planner	planner	NOUN
fsr-3725	46	28	(	(	PUNCT
fsr-3725	46	29	cfp	cfp	PROPN
fsr-3725	46	30	)	)	PUNCT
fsr-3725	46	31	,	,	PUNCT
fsr-3725	46	32	chartered	charter	VERB
fsr-3725	46	33	financial	financial	ADJ
fsr-3725	46	34	consultant	consultant	NOUN
fsr-3725	46	35	(	(	PUNCT
fsr-3725	46	36	chfc	chfc	NOUN
fsr-3725	46	37	)	)	PUNCT
fsr-3725	46	38	,	,	PUNCT
fsr-3725	46	39	and	and	CCONJ
fsr-3725	46	40	other	other	ADJ
fsr-3725	46	41	professional	professional	ADJ
fsr-3725	46	42	designations	designation	NOUN
fsr-3725	46	43	.	.	PUNCT
fsr-3725	47	1	as	as	SCONJ
fsr-3725	47	2	the	the	DET
fsr-3725	47	3	financial	financial	ADJ
fsr-3725	47	4	services	service	NOUN
fsr-3725	47	5	review	review	NOUN
fsr-3725	47	6	finishes	finish	VERB
fsr-3725	47	7	its	its	PRON
fsr-3725	47	8	third	third	ADJ
fsr-3725	47	9	year	year	NOUN
fsr-3725	47	10	of	of	ADP
fsr-3725	47	11	publication	publication	NOUN
fsr-3725	47	12	,	,	PUNCT
fsr-3725	47	13	managing	manage	VERB
fsr-3725	47	14	editor	editor	NOUN
fsr-3725	47	15	barbara	barbara	PROPN
fsr-3725	47	16	poole	poole	PROPN
fsr-3725	48	1	and	and	CCONJ
fsr-3725	48	2	i	i	PRON
fsr-3725	48	3	wish	wish	VERB
fsr-3725	48	4	to	to	PART
fsr-3725	48	5	extend	extend	VERB
fsr-3725	48	6	our	our	PRON
fsr-3725	48	7	sincere	sincere	ADJ
fsr-3725	48	8	thanks	thank	NOUN
fsr-3725	48	9	to	to	ADP
fsr-3725	48	10	our	our	PRON
fsr-3725	48	11	editorial	editorial	ADJ
fsr-3725	48	12	board	board	NOUN
fsr-3725	48	13	and	and	CCONJ
fsr-3725	48	14	reviewers	reviewer	NOUN
fsr-3725	48	15	for	for	ADP
fsr-3725	48	16	the	the	DET
fsr-3725	48	17	help	help	NOUN
fsr-3725	48	18	that	that	PRON
fsr-3725	48	19	they	they	PRON
fsr-3725	48	20	have	have	AUX
fsr-3725	48	21	provided	provide	VERB
fsr-3725	48	22	in	in	ADP
fsr-3725	48	23	launching	launch	VERB
fsr-3725	48	24	this	this	DET
fsr-3725	48	25	journal	journal	NOUN
fsr-3725	48	26	.	.	PUNCT
fsr-3725	49	1	when	when	SCONJ
fsr-3725	49	2	you	you	PRON
fsr-3725	49	3	publish	publish	VERB
fsr-3725	49	4	the	the	DET
fsr-3725	49	5	first	first	ADJ
fsr-3725	49	6	journal	journal	NOUN
fsr-3725	49	7	in	in	ADP
fsr-3725	49	8	an	an	DET
fsr-3725	49	9	emerging	emerge	VERB
fsr-3725	49	10	field	field	NOUN
fsr-3725	49	11	,	,	PUNCT
fsr-3725	49	12	you	you	PRON
fsr-3725	49	13	have	have	VERB
fsr-3725	49	14	the	the	DET
fsr-3725	49	15	added	add	VERB
fsr-3725	49	16	responsibility	responsibility	NOUN
fsr-3725	49	17	of	of	ADP
fsr-3725	49	18	“	"	PUNCT
fsr-3725	49	19	developing	develop	VERB
fsr-3725	49	20	”	"	PUNCT
fsr-3725	49	21	your	your	PRON
fsr-3725	49	22	authors	author	NOUN
fsr-3725	49	23	and	and	CCONJ
fsr-3725	49	24	their	their	PRON
fsr-3725	49	25	papers	paper	NOUN
fsr-3725	49	26	.	.	PUNCT
fsr-3725	50	1	for	for	ADP
fsr-3725	50	2	this	this	DET
fsr-3725	50	3	reason	reason	NOUN
fsr-3725	50	4	,	,	PUNCT
fsr-3725	50	5	barb	barb	NOUN
fsr-3725	50	6	and	and	CCONJ
fsr-3725	50	7	i	i	PRON
fsr-3725	50	8	welcome	welcome	VERB
fsr-3725	50	9	telephone	telephone	NOUN
fsr-3725	50	10	calls	call	NOUN
fsr-3725	50	11	or	or	CCONJ
fsr-3725	50	12	drafts	draft	NOUN
fsr-3725	50	13	from	from	ADP
fsr-3725	50	14	prospective	prospective	ADJ
fsr-3725	50	15	authors	author	NOUN
fsr-3725	50	16	and	and	CCONJ
fsr-3725	50	17	will	will	AUX
fsr-3725	50	18	often	often	ADV
fsr-3725	50	19	take	take	VERB
fsr-3725	50	20	a	a	DET
fsr-3725	50	21	promising	promising	ADJ
fsr-3725	50	22	but	but	CCONJ
fsr-3725	50	23	unsuitable	unsuitable	ADJ
fsr-3725	50	24	piece	piece	NOUN
fsr-3725	50	25	and	and	CCONJ
fsr-3725	50	26	give	give	VERB
fsr-3725	50	27	detailed	detailed	ADJ
fsr-3725	50	28	suggestions	suggestion	NOUN
fsr-3725	50	29	of	of	ADP
fsr-3725	50	30	how	how	SCONJ
fsr-3725	50	31	it	it	PRON
fsr-3725	50	32	could	could	AUX
fsr-3725	50	33	be	be	AUX
fsr-3725	50	34	reworked	rework	VERB
fsr-3725	50	35	into	into	ADP
fsr-3725	50	36	a	a	DET
fsr-3725	50	37	paper	paper	NOUN
fsr-3725	50	38	suitable	suitable	ADJ
fsr-3725	50	39	for	for	ADP
fsr-3725	50	40	publication	publication	NOUN
fsr-3725	50	41	.	.	PUNCT
fsr-3725	51	1	further	far	ADV
fsr-3725	51	2	on	on	ADV
fsr-3725	51	3	in	in	ADP
fsr-3725	51	4	the	the	DET
fsr-3725	51	5	process	process	NOUN
fsr-3725	51	6	,	,	PUNCT
fsr-3725	51	7	our	our	PRON
fsr-3725	51	8	editors	editor	NOUN
fsr-3725	51	9	(	(	PUNCT
fsr-3725	51	10	who	who	PRON
fsr-3725	51	11	are	be	AUX
fsr-3725	51	12	often	often	ADV
fsr-3725	51	13	the	the	DET
fsr-3725	51	14	reviewers	reviewer	NOUN
fsr-3725	51	15	)	)	PUNCT
fsr-3725	51	16	also	also	ADV
fsr-3725	51	17	contribute	contribute	VERB
fsr-3725	51	18	to	to	ADP
fsr-3725	51	19	this	this	DET
fsr-3725	51	20	process	process	NOUN
fsr-3725	51	21	of	of	ADP
fsr-3725	51	22	development	development	NOUN
fsr-3725	51	23	.	.	PUNCT
fsr-3725	52	1	in	in	ADP
fsr-3725	52	2	a	a	DET
fsr-3725	52	3	letter	letter	NOUN
fsr-3725	52	4	that	that	PRON
fsr-3725	52	5	accompanied	accompany	VERB
fsr-3725	52	6	the	the	DET
fsr-3725	52	7	final	final	ADJ
fsr-3725	52	8	draft	draft	NOUN
fsr-3725	52	9	of	of	ADP
fsr-3725	52	10	a	a	DET
fsr-3725	52	11	paper	paper	NOUN
fsr-3725	52	12	in	in	ADP
fsr-3725	52	13	this	this	DET
fsr-3725	52	14	issue	issue	NOUN
fsr-3725	52	15	,	,	PUNCT
fsr-3725	52	16	the	the	DET
fsr-3725	52	17	authors	author	NOUN
fsr-3725	52	18	wrote	write	VERB
fsr-3725	52	19	:	:	PUNCT
fsr-3725	52	20	“	"	PUNCT
fsr-3725	52	21	i	i	PRON
fsr-3725	52	22	would	would	AUX
fsr-3725	52	23	like	like	VERB
fsr-3725	52	24	to	to	PART
fsr-3725	52	25	thank	thank	VERB
fsr-3725	52	26	you	you	PRON
fsr-3725	52	27	and	and	CCONJ
fsr-3725	52	28	the	the	DET
fsr-3725	52	29	reviewer	reviewer	NOUN
fsr-3725	52	30	for	for	ADP
fsr-3725	52	31	your	your	PRON
fsr-3725	52	32	help	help	NOUN
fsr-3725	52	33	on	on	ADP
fsr-3725	52	34	the	the	DET
fsr-3725	52	35	paper	paper	NOUN
fsr-3725	52	36	.	.	PUNCT
fsr-3725	53	1	the	the	DET
fsr-3725	53	2	review	review	NOUN
fsr-3725	53	3	was	be	AUX
fsr-3725	53	4	the	the	DET
fsr-3725	53	5	most	most	ADV
fsr-3725	53	6	comprehensive	comprehensive	ADJ
fsr-3725	53	7	and	and	CCONJ
fsr-3725	53	8	perceptive	perceptive	ADJ
fsr-3725	53	9	one	one	NOUN
fsr-3725	53	10	i	i	PRON
fsr-3725	53	11	have	have	AUX
fsr-3725	53	12	experienced	experience	VERB
fsr-3725	53	13	.	.	PUNCT
fsr-3725	54	1	the	the	DET
fsr-3725	54	2	reviewer	reviewer	NOUN
fsr-3725	54	3	’s	’s	PART
fsr-3725	54	4	comments	comment	NOUN
fsr-3725	54	5	added	add	VERB
fsr-3725	54	6	immeasurably	immeasurably	ADV
fsr-3725	54	7	to	to	ADP
fsr-3725	54	8	the	the	DET
fsr-3725	54	9	final	final	ADJ
fsr-3725	54	10	result	result	NOUN
fsr-3725	54	11	.	.	PUNCT
fsr-3725	54	12	”	"	PUNCT