id	sid	tid	token	lemma	pos
fsr-3726	1	1	pii	pii	PROPN
fsr-3726	1	2	:	:	PUNCT
fsr-3726	1	3	1057	1057	NUM
fsr-3726	1	4	-	-	SYM
fsr-3726	1	5	0810(94)90016	0810(94)90016	NUM
fsr-3726	1	6	-	-	PUNCT
fsr-3726	1	7	7	7	NUM
fsr-3726	1	8	financial	financial	ADJ
fsr-3726	1	9	services	service	NOUN
fsr-3726	1	10	review	review	NOUN
fsr-3726	1	11	,	,	PUNCT
fsr-3726	1	12	3(2	3(2	NUM
fsr-3726	1	13	):	):	PUNCT
fsr-3726	1	14	93	93	NUM
fsr-3726	1	15	-	-	SYM
fsr-3726	1	16	108	108	NUM
fsr-3726	1	17	copyright	copyright	NOUN
fsr-3726	1	18	0	0	NUM
fsr-3726	1	19	1994	1994	NUM
fsr-3726	1	20	by	by	ADP
fsr-3726	1	21	jai	jai	PROPN
fsr-3726	1	22	press	press	PROPN
fsr-3726	1	23	inc	inc	PROPN
fsr-3726	1	24	.	.	PROPN
fsr-3726	1	25	issn	issn	PROPN
fsr-3726	1	26	:	:	PUNCT
fsr-3726	1	27	10.57	10.57	NUM
fsr-3726	1	28	-	-	SYM
fsr-3726	1	29	0810	0810	NUM
fsr-3726	1	30	all	all	DET
fsr-3726	1	31	rights	right	NOUN
fsr-3726	1	32	of	of	ADP
fsr-3726	1	33	reproduction	reproduction	NOUN
fsr-3726	1	34	in	in	ADP
fsr-3726	1	35	any	any	DET
fsr-3726	1	36	form	form	NOUN
fsr-3726	1	37	reserved	reserve	VERB
fsr-3726	1	38	.	.	PUNCT
fsr-3726	2	1	an	an	DET
fsr-3726	2	2	optimization	optimization	NOUN
fsr-3726	2	3	model	model	NOUN
fsr-3726	2	4	for	for	ADP
fsr-3726	2	5	scheduling	scheduling	NOUN
fsr-3726	2	6	withdrawals	withdrawal	NOUN
fsr-3726	2	7	from	from	ADP
fsr-3726	2	8	tax	tax	NOUN
fsr-3726	2	9	-	-	PUNCT
fsr-3726	2	10	deferred	defer	VERB
fsr-3726	2	11	retirement	retirement	NOUN
fsr-3726	2	12	accounts	account	NOUN
fsr-3726	2	13	cliff	cliff	NOUN
fsr-3726	2	14	t.	t.	PROPN
fsr-3726	2	15	ragsdale	ragsdale	PROPN
fsr-3726	2	16	andrew	andrew	PROPN
fsr-3726	2	17	f.	f.	PROPN
fsr-3726	2	18	seila	seila	PROPN
fsr-3726	3	1	philip	philip	PROPN
fsr-3726	3	2	l.	l.	PROPN
fsr-3726	3	3	little	little	ADJ
fsr-3726	3	4	as	as	ADP
fsr-3726	3	5	a	a	DET
fsr-3726	3	6	growing	grow	VERB
fsr-3726	3	7	number	number	NOUN
fsr-3726	3	8	of	of	ADP
fsr-3726	3	9	americans	americans	PROPN
fsr-3726	3	10	reach	reach	VERB
fsr-3726	3	11	refiremen	refireman	NOUN
fsr-3726	3	12	?	?	PUNCT
fsr-3726	4	1	age	age	NOUN
fsr-3726	4	2	,	,	PUNCT
fsr-3726	4	3	more	more	ADJ
fsr-3726	4	4	and	and	CCONJ
fsr-3726	4	5	more	more	ADJ
fsr-3726	4	6	people	people	NOUN
fsr-3726	4	7	are	be	AUX
fsr-3726	4	8	facing	face	VERB
fsr-3726	4	9	important	important	ADJ
fsr-3726	4	10	decisions	decision	NOUN
fsr-3726	4	11	about	about	ADP
fsr-3726	4	12	how	how	SCONJ
fsr-3726	4	13	to	to	PART
fsr-3726	4	14	withdraw	withdraw	VERB
fsr-3726	4	15	savingsfrom	savingsfrom	ADP
fsr-3726	4	16	tax	tax	NOUN
fsr-3726	4	17	-	-	PUNCT
fsr-3726	4	18	deferred	defer	VERB
fsr-3726	4	19	retirement	retirement	NOUN
fsr-3726	4	20	accounts	account	NOUN
fsr-3726	4	21	(	(	PUNCT
fsr-3726	4	22	tdras	tdra	NOUN
fsr-3726	4	23	)	)	PUNCT
fsr-3726	4	24	.	.	PUNCT
fsr-3726	5	1	these	these	DET
fsr-3726	5	2	decisions	decision	NOUN
fsr-3726	5	3	are	be	AUX
fsr-3726	5	4	complicated	complicate	VERB
fsr-3726	5	5	by	by	ADP
fsr-3726	5	6	the	the	DET
fsr-3726	5	7	federal	federal	ADJ
fsr-3726	5	8	tax	tax	PROPN
fsr-3726	5	9	code	code	NOUN
fsr-3726	5	10	which	which	PRON
fsr-3726	5	11	imposes	impose	VERB
fsr-3726	5	12	a	a	DET
fsr-3726	5	13	number	number	NOUN
fsr-3726	5	14	of	of	ADP
fsr-3726	5	15	rules	rule	NOUN
fsr-3726	5	16	and	and	CCONJ
fsr-3726	5	17	regulations	regulation	NOUN
fsr-3726	5	18	on	on	ADP
fsr-3726	5	19	these	these	DET
fsr-3726	5	20	withdrawals	withdrawal	NOUN
fsr-3726	5	21	.	.	PUNCT
fsr-3726	6	1	since	since	SCONJ
fsr-3726	6	2	these	these	DET
fsr-3726	6	3	decisions	decision	NOUN
fsr-3726	6	4	collectively	collectively	ADV
fsr-3726	6	5	involve	involve	VERB
fsr-3726	6	6	billions	billion	NOUN
fsr-3726	6	7	of	of	ADP
fsr-3726	6	8	dollars	dollar	NOUN
fsr-3726	6	9	,	,	PUNCT
fsr-3726	6	10	the	the	DET
fsr-3726	6	11	potential	potential	NOUN
fsr-3726	6	12	lossfrom	lossfrom	NOUN
fsr-3726	6	13	even	even	ADV
fsr-3726	6	14	slightly	slightly	ADV
fsr-3726	6	15	suboptimal	suboptimal	ADJ
fsr-3726	6	16	decision	decision	NOUN
fsr-3726	6	17	making	making	NOUN
fsr-3726	6	18	is	be	AUX
fsr-3726	6	19	very	very	ADV
fsr-3726	6	20	large	large	ADJ
fsr-3726	6	21	.	.	PUNCT
fsr-3726	7	1	in	in	ADP
fsr-3726	7	2	this	this	DET
fsr-3726	7	3	paper	paper	NOUN
fsr-3726	7	4	,	,	PUNCT
fsr-3726	7	5	we	we	PRON
fsr-3726	7	6	present	present	VERB
fsr-3726	7	7	a	a	DET
fsr-3726	7	8	mathematical	mathematical	ADJ
fsr-3726	7	9	programming	programming	NOUN
fsr-3726	7	10	model	model	NOUN
fsr-3726	7	11	that	that	PRON
fsr-3726	7	12	can	can	AUX
fsr-3726	7	13	be	be	AUX
fsr-3726	7	14	used	use	VERB
fsr-3726	7	15	to	to	PART
fsr-3726	7	16	assist	assist	VERB
fsr-3726	7	17	retirees	retiree	NOUN
fsr-3726	7	18	ami	ami	VERB
fsr-3726	7	19	/	/	SYM
fsr-3726	7	20	or	or	CCONJ
fsr-3726	7	21	their	their	PRON
fsr-3726	7	22	advisors	advisor	NOUN
fsr-3726	7	23	in	in	ADP
fsr-3726	7	24	determining	determine	VERB
fsr-3726	7	25	the	the	DET
fsr-3726	7	26	optimal	optimal	ADJ
fsr-3726	7	27	schedule	schedule	NOUN
fsr-3726	7	28	of	of	ADP
fsr-3726	7	29	withdrawals	withdrawal	NOUN
fsr-3726	7	30	from	from	ADP
fsr-3726	7	31	tdras	tdras	PROPN
fsr-3726	7	32	.	.	PUNCT
fsr-3726	8	1	i.	i.	PROPN
fsr-3726	8	2	introduction	introduction	NOUN
fsr-3726	8	3	as	as	ADP
fsr-3726	8	4	the	the	DET
fsr-3726	8	5	general	general	ADJ
fsr-3726	8	6	population	population	NOUN
fsr-3726	8	7	of	of	ADP
fsr-3726	8	8	the	the	DET
fsr-3726	8	9	united	united	PROPN
fsr-3726	8	10	states	states	PROPN
fsr-3726	8	11	ages	age	NOUN
fsr-3726	8	12	,	,	PUNCT
fsr-3726	8	13	more	more	ADJ
fsr-3726	8	14	and	and	CCONJ
fsr-3726	8	15	more	more	ADJ
fsr-3726	8	16	americans	american	NOUN
fsr-3726	8	17	are	be	AUX
fsr-3726	8	18	having	have	VERB
fsr-3726	8	19	to	to	PART
fsr-3726	8	20	make	make	VERB
fsr-3726	8	21	important	important	ADJ
fsr-3726	8	22	decisions	decision	NOUN
fsr-3726	8	23	about	about	ADP
fsr-3726	8	24	how	how	SCONJ
fsr-3726	8	25	to	to	PART
fsr-3726	8	26	withdraw	withdraw	VERB
fsr-3726	8	27	money	money	NOUN
fsr-3726	8	28	from	from	ADP
fsr-3726	8	29	tax	tax	NOUN
fsr-3726	8	30	-	-	PUNCT
fsr-3726	8	31	deferred	defer	VERB
fsr-3726	8	32	retirement	retirement	NOUN
fsr-3726	8	33	accounts	account	NOUN
fsr-3726	8	34	(	(	PUNCT
fsr-3726	8	35	tdras	tdra	NOUN
fsr-3726	8	36	)	)	PUNCT
fsr-3726	8	37	.	.	PUNCT
fsr-3726	9	1	tdras	tdra	NOUN
fsr-3726	9	2	include	include	VERB
fsr-3726	9	3	individual	individual	ADJ
fsr-3726	9	4	retirement	retirement	NOUN
fsr-3726	9	5	accounts	account	NOUN
fsr-3726	9	6	(	(	PUNCT
fsr-3726	9	7	iras	ira	NOUN
fsr-3726	9	8	)	)	PUNCT
fsr-3726	9	9	,	,	PUNCT
fsr-3726	9	10	qualified	qualified	ADJ
fsr-3726	9	11	corporate	corporate	ADJ
fsr-3726	9	12	retirement	retirement	NOUN
fsr-3726	9	13	plans	plan	NOUN
fsr-3726	9	14	,	,	PUNCT
fsr-3726	9	15	and	and	CCONJ
fsr-3726	9	16	tax	tax	NOUN
fsr-3726	9	17	-	-	PUNCT
fsr-3726	9	18	deferred	defer	VERB
fsr-3726	9	19	salary	salary	NOUN
fsr-3726	9	20	reduction	reduction	NOUN
fsr-3726	9	21	plans	plan	NOUN
fsr-3726	9	22	covered	cover	VERB
fsr-3726	9	23	by	by	ADP
fsr-3726	9	24	section	section	NOUN
fsr-3726	9	25	403(b	403(b	PROPN
fsr-3726	9	26	)	)	PUNCT
fsr-3726	9	27	of	of	ADP
fsr-3726	9	28	the	the	DET
fsr-3726	9	29	internal	internal	ADJ
fsr-3726	9	30	revenue	revenue	NOUN
fsr-3726	9	31	service	service	NOUN
fsr-3726	9	32	(	(	PUNCT
fsr-3726	9	33	irs	irs	PROPN
fsr-3726	9	34	)	)	PUNCT
fsr-3726	9	35	code	code	NOUN
fsr-3726	9	36	.	.	PUNCT
fsr-3726	10	1	generally	generally	ADV
fsr-3726	10	2	speaking	speak	VERB
fsr-3726	10	3	,	,	PUNCT
fsr-3726	10	4	tdras	tdra	NOUN
fsr-3726	10	5	are	be	AUX
fsr-3726	10	6	an	an	DET
fsr-3726	10	7	attractive	attractive	ADJ
fsr-3726	10	8	investment	investment	NOUN
fsr-3726	10	9	alternative	alternative	NOUN
fsr-3726	10	10	for	for	ADP
fsr-3726	10	11	two	two	NUM
fsr-3726	10	12	primary	primary	ADJ
fsr-3726	10	13	reasons	reason	NOUN
fsr-3726	10	14	:	:	PUNCT
fsr-3726	10	15	1	1	X
fsr-3726	10	16	)	)	PUNCT
fsr-3726	10	17	they	they	PRON
fsr-3726	10	18	offer	offer	VERB
fsr-3726	10	19	a	a	DET
fsr-3726	10	20	way	way	NOUN
fsr-3726	10	21	for	for	SCONJ
fsr-3726	10	22	some	some	DET
fsr-3726	10	23	taxpayers	taxpayer	NOUN
fsr-3726	10	24	to	to	PART
fsr-3726	10	25	reduce	reduce	VERB
fsr-3726	10	26	their	their	PRON
fsr-3726	10	27	current	current	ADJ
fsr-3726	10	28	tax	tax	NOUN
fsr-3726	10	29	liability	liability	NOUN
fsr-3726	10	30	;	;	PUNCT
fsr-3726	10	31	and	and	CCONJ
fsr-3726	10	32	2	2	X
fsr-3726	10	33	)	)	PUNCT
fsr-3726	10	34	interest	interest	NOUN
fsr-3726	10	35	earnings	earning	NOUN
fsr-3726	10	36	on	on	ADP
fsr-3726	10	37	these	these	DET
fsr-3726	10	38	investments	investment	NOUN
fsr-3726	10	39	are	be	AUX
fsr-3726	10	40	sheltered	shelter	VERB
fsr-3726	10	41	from	from	ADP
fsr-3726	10	42	taxes	taxis	NOUN
fsr-3726	10	43	until	until	SCONJ
fsr-3726	10	44	they	they	PRON
fsr-3726	10	45	are	be	AUX
fsr-3726	10	46	withdrawn	withdraw	VERB
fsr-3726	10	47	.	.	PUNCT
fsr-3726	11	1	typically	typically	ADV
fsr-3726	11	2	the	the	DET
fsr-3726	11	3	argument	argument	NOUN
fsr-3726	11	4	is	be	AUX
fsr-3726	11	5	made	make	VERB
fsr-3726	11	6	that	that	SCONJ
fsr-3726	11	7	people	people	NOUN
fsr-3726	11	8	should	should	AUX
fsr-3726	11	9	invest	invest	VERB
fsr-3726	11	10	in	in	ADP
fsr-3726	11	11	tdras	tdra	NOUN
fsr-3726	11	12	so	so	SCONJ
fsr-3726	11	13	their	their	PRON
fsr-3726	11	14	investment	investment	NOUN
fsr-3726	11	15	will	will	AUX
fsr-3726	11	16	grow	grow	VERB
fsr-3726	11	17	faster	fast	ADV
fsr-3726	11	18	(	(	PUNCT
fsr-3726	11	19	i.e.	i.e.	X
fsr-3726	11	20	,	,	PUNCT
fsr-3726	11	21	money	money	NOUN
fsr-3726	11	22	is	be	AUX
fsr-3726	11	23	being	be	AUX
fsr-3726	11	24	com	com	NOUN
fsr-3726	11	25	pounded	pound	VERB
fsr-3726	11	26	rather	rather	ADV
fsr-3726	11	27	than	than	ADP
fsr-3726	11	28	taxed	tax	VERB
fsr-3726	11	29	)	)	PUNCT
fsr-3726	11	30	and	and	CCONJ
fsr-3726	11	31	likely	likely	ADV
fsr-3726	11	32	will	will	AUX
fsr-3726	11	33	be	be	AUX
fsr-3726	11	34	subjected	subject	VERB
fsr-3726	11	35	to	to	ADP
fsr-3726	11	36	a	a	DET
fsr-3726	11	37	lower	low	ADJ
fsr-3726	11	38	tax	tax	NOUN
fsr-3726	11	39	rate	rate	NOUN
fsr-3726	11	40	at	at	ADP
fsr-3726	11	41	the	the	DET
fsr-3726	11	42	taxpayer	taxpayer	NOUN
fsr-3726	11	43	’s	’s	PART
fsr-3726	11	44	retirement	retirement	NOUN
fsr-3726	11	45	.	.	PUNCT
fsr-3726	12	1	cliff	cliff	NOUN
fsr-3726	12	2	t.	t.	PROPN
fsr-3726	12	3	ragsdale	ragsdale	PROPN
fsr-3726	12	4	l	l	PROPN
fsr-3726	12	5	department	department	PROPN
fsr-3726	12	6	of	of	ADP
fsr-3726	12	7	management	management	NOUN
fsr-3726	12	8	science	science	PROPN
fsr-3726	12	9	,	,	PUNCT
fsr-3726	12	10	virginia	virginia	PROPN
fsr-3726	12	11	polytechnic	polytechnic	PROPN
fsr-3726	12	12	institute	institute	PROPN
fsr-3726	12	13	and	and	CCONJ
fsr-3726	12	14	state	state	PROPN
fsr-3726	12	15	university	university	PROPN
fsr-3726	12	16	,	,	PUNCT
fsr-3726	12	17	blacksburg	blacksburg	PROPN
fsr-3726	12	18	,	,	PUNCT
fsr-3726	12	19	va	va	PROPN
fsr-3726	12	20	24061	24061	NUM
fsr-3726	12	21	-	-	SYM
fsr-3726	12	22	0235	0235	NUM
fsr-3726	12	23	;	;	PUNCT
fsr-3726	13	1	andrew	andrew	PROPN
fsr-3726	13	2	f.	f.	PROPN
fsr-3726	13	3	seila	seila	PROPN
fsr-3726	13	4	l	l	PROPN
fsr-3726	13	5	department	department	PROPN
fsr-3726	13	6	of	of	ADP
fsr-3726	13	7	insurance	insurance	NOUN
fsr-3726	13	8	,	,	PUNCT
fsr-3726	13	9	real	real	ADJ
fsr-3726	13	10	estate	estate	NOUN
fsr-3726	13	11	,	,	PUNCT
fsr-3726	13	12	legal	legal	ADJ
fsr-3726	13	13	studies	study	NOUN
fsr-3726	13	14	and	and	CCONJ
fsr-3726	13	15	management	management	NOUN
fsr-3726	13	16	science	science	NOUN
fsr-3726	13	17	,	,	PUNCT
fsr-3726	13	18	terry	terry	PROPN
fsr-3726	13	19	college	college	PROPN
fsr-3726	13	20	of	of	ADP
fsr-3726	13	21	business	business	PROPN
fsr-3726	13	22	administration	administration	PROPN
fsr-3726	13	23	,	,	PUNCT
fsr-3726	13	24	university	university	PROPN
fsr-3726	13	25	of	of	ADP
fsr-3726	13	26	georgia	georgia	PROPN
fsr-3726	13	27	,	,	PUNCT
fsr-3726	13	28	athens	athens	PROPN
fsr-3726	13	29	,	,	PUNCT
fsr-3726	13	30	ga	ga	PROPN
fsr-3726	13	31	30602	30602	NUM
fsr-3726	13	32	-	-	SYM
fsr-3726	13	33	6255	6255	NUM
fsr-3726	13	34	;	;	PUNCT
fsr-3726	13	35	philip	philip	PROPN
fsr-3726	13	36	l.	l.	PROPN
fsr-3726	13	37	little	little	PROPN
fsr-3726	13	38	l	l	PROPN
fsr-3726	13	39	department	department	NOUN
fsr-3726	13	40	of	of	ADP
fsr-3726	13	41	accounting	accounting	PROPN
fsr-3726	13	42	,	,	PUNCT
fsr-3726	13	43	western	western	PROPN
fsr-3726	13	44	carolina	carolina	PROPN
fsr-3726	13	45	university	university	PROPN
fsr-3726	13	46	,	,	PUNCT
fsr-3726	13	47	cullowhee	cullowhee	NOUN
fsr-3726	13	48	,	,	PUNCT
fsr-3726	13	49	nc	nc	PROPN
fsr-3726	13	50	28723	28723	NUM
fsr-3726	13	51	.	.	PUNCT
fsr-3726	14	1	94	94	NUM
fsr-3726	14	2	financial	financial	PROPN
fsr-3726	14	3	services	service	NOUN
fsr-3726	14	4	review	review	NOUN
fsr-3726	14	5	,	,	PUNCT
fsr-3726	14	6	3(2	3(2	NUM
fsr-3726	14	7	)	)	PUNCT
fsr-3726	14	8	1994	1994	NUM
fsr-3726	14	9	american	american	PROPN
fsr-3726	14	10	demographics	demographic	NOUN
fsr-3726	14	11	(	(	PUNCT
fsr-3726	14	12	1989	1989	NUM
fsr-3726	14	13	)	)	PUNCT
fsr-3726	14	14	reports	report	VERB
fsr-3726	14	15	that	that	SCONJ
fsr-3726	14	16	investors	investor	NOUN
fsr-3726	14	17	have	have	AUX
fsr-3726	14	18	recently	recently	ADV
fsr-3726	14	19	put	put	VERB
fsr-3726	14	20	as	as	ADV
fsr-3726	14	21	much	much	ADJ
fsr-3726	14	22	as	as	ADP
fsr-3726	14	23	$	$	SYM
fsr-3726	14	24	100	100	NUM
fsr-3726	14	25	billion	billion	NUM
fsr-3726	14	26	annually	annually	ADV
fsr-3726	14	27	into	into	ADP
fsr-3726	14	28	iras	ira	NOUN
fsr-3726	14	29	alone	alone	ADV
fsr-3726	14	30	.	.	PUNCT
fsr-3726	15	1	thus	thus	ADV
fsr-3726	15	2	,	,	PUNCT
fsr-3726	15	3	the	the	DET
fsr-3726	15	4	amounts	amount	NOUN
fsr-3726	15	5	and	and	CCONJ
fsr-3726	15	6	timing	timing	NOUN
fsr-3726	15	7	of	of	ADP
fsr-3726	15	8	the	the	DET
fsr-3726	15	9	withdrawals	withdrawal	NOUN
fsr-3726	15	10	from	from	ADP
fsr-3726	15	11	tdras	tdra	NOUN
fsr-3726	15	12	can	can	AUX
fsr-3726	15	13	have	have	VERB
fsr-3726	15	14	a	a	DET
fsr-3726	15	15	significant	significant	ADJ
fsr-3726	15	16	impact	impact	NOUN
fsr-3726	15	17	on	on	ADP
fsr-3726	15	18	the	the	DET
fsr-3726	15	19	amount	amount	NOUN
fsr-3726	15	20	of	of	ADP
fsr-3726	15	21	taxes	taxis	NOUN
fsr-3726	15	22	one	one	NUM
fsr-3726	15	23	pays	pay	NOUN
fsr-3726	15	24	and	and	CCONJ
fsr-3726	15	25	the	the	DET
fsr-3726	15	26	accumulation	accumulation	NOUN
fsr-3726	15	27	of	of	ADP
fsr-3726	15	28	personal	personal	ADJ
fsr-3726	15	29	wealth	wealth	NOUN
fsr-3726	15	30	however	however	ADV
fsr-3726	15	31	,	,	PUNCT
fsr-3726	15	32	this	this	DET
fsr-3726	15	33	decision	decision	NOUN
fsr-3726	15	34	is	be	AUX
fsr-3726	15	35	complicated	complicate	VERB
fsr-3726	15	36	by	by	ADP
fsr-3726	15	37	the	the	DET
fsr-3726	15	38	federal	federal	ADJ
fsr-3726	15	39	tax	tax	PROPN
fsr-3726	15	40	code	code	NOUN
fsr-3726	15	41	which	which	PRON
fsr-3726	15	42	imposes	impose	VERB
fsr-3726	15	43	a	a	DET
fsr-3726	15	44	myriad	myriad	NOUN
fsr-3726	15	45	of	of	ADP
fsr-3726	15	46	rules	rule	NOUN
fsr-3726	15	47	and	and	CCONJ
fsr-3726	15	48	regulations	regulation	NOUN
fsr-3726	15	49	on	on	ADP
fsr-3726	15	50	these	these	DET
fsr-3726	15	51	withdrawals	withdrawal	NOUN
fsr-3726	15	52	.	.	PUNCT
fsr-3726	16	1	in	in	ADP
fsr-3726	16	2	addition	addition	NOUN
fsr-3726	16	3	to	to	ADP
fsr-3726	16	4	the	the	DET
fsr-3726	16	5	normal	normal	ADJ
fsr-3726	16	6	income	income	NOUN
fsr-3726	16	7	tax	tax	NOUN
fsr-3726	16	8	that	that	PRON
fsr-3726	16	9	applies	apply	VERB
fsr-3726	16	10	to	to	ADP
fsr-3726	16	11	withdrawals	withdrawal	NOUN
fsr-3726	16	12	from	from	ADP
fsr-3726	16	13	tdras	tdra	NOUN
fsr-3726	16	14	,	,	PUNCT
fsr-3726	16	15	there	there	PRON
fsr-3726	16	16	are	be	VERB
fsr-3726	16	17	also	also	ADV
fsr-3726	16	18	penalty	penalty	NOUN
fsr-3726	16	19	taxes	taxis	NOUN
fsr-3726	16	20	associated	associate	VERB
fsr-3726	16	21	with	with	ADP
fsr-3726	16	22	withdrawing	withdraw	VERB
fsr-3726	16	23	too	too	ADV
fsr-3726	16	24	much	much	ADJ
fsr-3726	16	25	or	or	CCONJ
fsr-3726	16	26	too	too	ADV
fsr-3726	16	27	little	little	ADJ
fsr-3726	16	28	and	and	CCONJ
fsr-3726	16	29	making	make	VERB
fsr-3726	16	30	withdrawals	withdrawal	NOUN
fsr-3726	16	31	too	too	ADV
fsr-3726	16	32	soon	soon	ADV
fsr-3726	16	33	or	or	CCONJ
fsr-3726	16	34	too	too	ADV
fsr-3726	16	35	zate	zate	ADJ
fsr-3726	16	36	.	.	PUNCT
fsr-3726	17	1	coupled	couple	VERB
fsr-3726	17	2	with	with	ADP
fsr-3726	17	3	these	these	DET
fsr-3726	17	4	rules	rule	NOUN
fsr-3726	17	5	are	be	AUX
fsr-3726	17	6	a	a	DET
fsr-3726	17	7	number	number	NOUN
fsr-3726	17	8	of	of	ADP
fsr-3726	17	9	more	more	ADV
fsr-3726	17	10	subtle	subtle	ADJ
fsr-3726	17	11	investment	investment	NOUN
fsr-3726	17	12	issues	issue	NOUN
fsr-3726	17	13	which	which	PRON
fsr-3726	17	14	further	far	ADV
fsr-3726	17	15	complicate	complicate	VERB
fsr-3726	17	16	the	the	DET
fsr-3726	17	17	process	process	NOUN
fsr-3726	17	18	of	of	ADP
fsr-3726	17	19	determining	determine	VERB
fsr-3726	17	20	the	the	DET
fsr-3726	17	21	optimum	optimum	ADJ
fsr-3726	17	22	amount	amount	NOUN
fsr-3726	17	23	to	to	PART
fsr-3726	17	24	withdraw	withdraw	VERB
fsr-3726	17	25	each	each	DET
fsr-3726	17	26	year	year	NOUN
fsr-3726	17	27	.	.	PUNCT
fsr-3726	18	1	in	in	ADP
fsr-3726	18	2	this	this	DET
fsr-3726	18	3	paper	paper	NOUN
fsr-3726	18	4	we	we	PRON
fsr-3726	18	5	first	first	ADV
fsr-3726	18	6	briefly	briefly	ADV
fsr-3726	18	7	review	review	VERB
fsr-3726	18	8	the	the	DET
fsr-3726	18	9	rules	rule	NOUN
fsr-3726	18	10	regarding	regard	VERB
fsr-3726	18	11	distributions	distribution	NOUN
fsr-3726	18	12	from	from	ADP
fsr-3726	18	13	tdras	tdra	NOUN
fsr-3726	18	14	in	in	ADP
fsr-3726	18	15	order	order	NOUN
fsr-3726	18	16	to	to	PART
fsr-3726	18	17	demonstrate	demonstrate	VERB
fsr-3726	18	18	and	and	CCONJ
fsr-3726	18	19	motivate	motivate	VERB
fsr-3726	18	20	the	the	DET
fsr-3726	18	21	need	need	NOUN
fsr-3726	18	22	for	for	ADP
fsr-3726	18	23	an	an	DET
fsr-3726	18	24	optimization	optimization	NOUN
fsr-3726	18	25	model	model	NOUN
fsr-3726	18	26	that	that	PRON
fsr-3726	18	27	can	can	AUX
fsr-3726	18	28	assist	assist	VERB
fsr-3726	18	29	investors	investor	NOUN
fsr-3726	18	30	(	(	PUNCT
fsr-3726	18	31	or	or	CCONJ
fsr-3726	18	32	their	their	PRON
fsr-3726	18	33	advisors	advisor	NOUN
fsr-3726	18	34	)	)	PUNCT
fsr-3726	18	35	in	in	ADP
fsr-3726	18	36	determining	determine	VERB
fsr-3726	18	37	how	how	SCONJ
fsr-3726	18	38	to	to	PART
fsr-3726	18	39	withdraw	withdraw	VERB
fsr-3726	18	40	money	money	NOUN
fsr-3726	18	41	from	from	ADP
fsr-3726	18	42	these	these	DET
fsr-3726	18	43	accounts	account	NOUN
fsr-3726	18	44	.	.	PUNCT
fsr-3726	19	1	next	next	ADV
fsr-3726	19	2	,	,	PUNCT
fsr-3726	19	3	a	a	DET
fsr-3726	19	4	mathematical	mathematical	ADJ
fsr-3726	19	5	programming	programming	NOUN
fsr-3726	19	6	model	model	NOUN
fsr-3726	19	7	for	for	ADP
fsr-3726	19	8	this	this	DET
fsr-3726	19	9	problem	problem	NOUN
fsr-3726	19	10	is	be	AUX
fsr-3726	19	11	proposed	propose	VERB
fsr-3726	19	12	and	and	CCONJ
fsr-3726	19	13	described	describe	VERB
fsr-3726	19	14	in	in	ADP
fsr-3726	19	15	detail	detail	NOUN
fsr-3726	19	16	.	.	PUNCT
fsr-3726	20	1	finally	finally	ADV
fsr-3726	20	2	,	,	PUNCT
fsr-3726	20	3	an	an	DET
fsr-3726	20	4	example	example	NOUN
fsr-3726	20	5	is	be	AUX
fsr-3726	20	6	provided	provide	VERB
fsr-3726	20	7	to	to	PART
fsr-3726	20	8	demonstrate	demonstrate	VERB
fsr-3726	20	9	the	the	DET
fsr-3726	20	10	potential	potential	ADJ
fsr-3726	20	11	merit	merit	NOUN
fsr-3726	20	12	of	of	ADP
fsr-3726	20	13	the	the	DET
fsr-3726	20	14	proposed	propose	VERB
fsr-3726	20	15	model	model	NOUN
fsr-3726	20	16	versus	versus	ADP
fsr-3726	20	17	a	a	DET
fsr-3726	20	18	number	number	NOUN
fsr-3726	20	19	of	of	ADP
fsr-3726	20	20	heuristics	heuristic	NOUN
fsr-3726	20	21	that	that	PRON
fsr-3726	20	22	have	have	AUX
fsr-3726	20	23	been	be	AUX
fsr-3726	20	24	suggested	suggest	VERB
fsr-3726	20	25	in	in	ADP
fsr-3726	20	26	the	the	DET
fsr-3726	20	27	literature	literature	NOUN
fsr-3726	20	28	.	.	PUNCT
fsr-3726	21	1	ii	ii	PROPN
fsr-3726	21	2	.	.	PUNCT
fsr-3726	22	1	the	the	DET
fsr-3726	22	2	problem	problem	NOUN
fsr-3726	22	3	a	a	DET
fsr-3726	22	4	complete	complete	ADJ
fsr-3726	22	5	description	description	NOUN
fsr-3726	22	6	of	of	ADP
fsr-3726	22	7	the	the	DET
fsr-3726	22	8	regulations	regulation	NOUN
fsr-3726	22	9	regarding	regard	VERB
fsr-3726	22	10	tdra	tdra	PROPN
fsr-3726	22	11	distributions	distribution	NOUN
fsr-3726	22	12	is	be	AUX
fsr-3726	22	13	available	available	ADJ
fsr-3726	22	14	in	in	ADP
fsr-3726	22	15	irs	irs	PROPN
fsr-3726	22	16	publication	publication	NOUN
fsr-3726	22	17	590	590	NUM
fsr-3726	22	18	(	(	PUNCT
fsr-3726	22	19	1992	1992	NUM
fsr-3726	22	20	)	)	PUNCT
fsr-3726	22	21	or	or	CCONJ
fsr-3726	22	22	less	less	ADV
fsr-3726	22	23	technical	technical	ADJ
fsr-3726	22	24	summary	summary	NOUN
fsr-3726	22	25	articles	article	NOUN
fsr-3726	22	26	(	(	PUNCT
fsr-3726	22	27	e.g.	e.g.	ADV
fsr-3726	22	28	,	,	PUNCT
fsr-3726	22	29	abramson	abramson	PROPN
fsr-3726	22	30	,	,	PUNCT
fsr-3726	22	31	1989	1989	NUM
fsr-3726	22	32	;	;	PUNCT
fsr-3726	22	33	katz	katz	PROPN
fsr-3726	22	34	,	,	PUNCT
fsr-3726	22	35	1990	1990	NUM
fsr-3726	22	36	;	;	PUNCT
fsr-3726	22	37	mccommbe	mccommbe	ADJ
fsr-3726	22	38	,	,	PUNCT
fsr-3726	22	39	1989	1989	NUM
fsr-3726	22	40	)	)	PUNCT
fsr-3726	22	41	.	.	PUNCT
fsr-3726	23	1	for	for	ADP
fsr-3726	23	2	the	the	DET
fsr-3726	23	3	reader	reader	NOUN
fsr-3726	23	4	’s	’s	PART
fsr-3726	23	5	convenience	convenience	NOUN
fsr-3726	23	6	and	and	CCONJ
fsr-3726	23	7	reference	reference	NOUN
fsr-3726	23	8	,	,	PUNCT
fsr-3726	23	9	we	we	PRON
fsr-3726	23	10	have	have	AUX
fsr-3726	23	11	also	also	ADV
fsr-3726	23	12	summarized	summarize	VERB
fsr-3726	23	13	these	these	DET
fsr-3726	23	14	rules	rule	NOUN
fsr-3726	23	15	in	in	ADP
fsr-3726	23	16	table	table	NOUN
fsr-3726	23	17	1	1	NUM
fsr-3726	23	18	.	.	PUNCT
fsr-3726	24	1	it	it	PRON
fsr-3726	24	2	goes	go	VERB
fsr-3726	24	3	without	without	ADP
fsr-3726	24	4	saying	say	VERB
fsr-3726	24	5	that	that	SCONJ
fsr-3726	24	6	there	there	PRON
fsr-3726	24	7	are	be	VERB
fsr-3726	24	8	some	some	DET
fsr-3726	24	9	minor	minor	ADJ
fsr-3726	24	10	exceptions	exception	NOUN
fsr-3726	24	11	to	to	ADP
fsr-3726	24	12	these	these	DET
fsr-3726	24	13	rules	rule	NOUN
fsr-3726	24	14	.	.	PUNCT
fsr-3726	25	1	premature	premature	ADJ
fsr-3726	25	2	distributions	distribution	NOUN
fsr-3726	25	3	tax	tax	NOUN
fsr-3726	25	4	congress	congress	PROPN
fsr-3726	25	5	has	have	AUX
fsr-3726	25	6	established	establish	VERB
fsr-3726	25	7	various	various	ADJ
fsr-3726	25	8	rules	rule	NOUN
fsr-3726	25	9	concerning	concern	VERB
fsr-3726	25	10	when	when	SCONJ
fsr-3726	25	11	withdrawals	withdrawal	NOUN
fsr-3726	25	12	can	can	AUX
fsr-3726	25	13	be	be	AUX
fsr-3726	25	14	made	make	VERB
fsr-3726	25	15	from	from	ADP
fsr-3726	25	16	tdras	tdra	NOUN
fsr-3726	25	17	.	.	PUNCT
fsr-3726	26	1	generally	generally	ADV
fsr-3726	26	2	speaking	speak	VERB
fsr-3726	26	3	,	,	PUNCT
fsr-3726	26	4	the	the	DET
fsr-3726	26	5	tax	tax	NOUN
fsr-3726	26	6	law	law	NOUN
fsr-3726	26	7	is	be	AUX
fsr-3726	26	8	written	write	VERB
fsr-3726	26	9	with	with	ADP
fsr-3726	26	10	the	the	DET
fsr-3726	26	11	intention	intention	NOUN
fsr-3726	26	12	that	that	PRON
fsr-3726	26	13	withdrawals	withdrawal	VERB
fsr-3726	26	14	from	from	ADP
fsr-3726	26	15	tdras	tdra	NOUN
fsr-3726	26	16	begin	begin	VERB
fsr-3726	26	17	no	no	ADV
fsr-3726	26	18	earlier	early	ADV
fsr-3726	26	19	than	than	ADP
fsr-3726	26	20	age	age	NOUN
fsr-3726	26	21	59.5	59.5	NUM
fsr-3726	26	22	.	.	PUNCT
fsr-3726	27	1	with	with	ADP
fsr-3726	27	2	few	few	ADJ
fsr-3726	27	3	exceptions	exception	NOUN
fsr-3726	27	4	,	,	PUNCT
fsr-3726	27	5	any	any	DET
fsr-3726	27	6	money	money	NOUN
fsr-3726	27	7	withdrawn	withdraw	VERB
fsr-3726	27	8	from	from	ADP
fsr-3726	27	9	tdras	tdra	NOUN
fsr-3726	27	10	before	before	ADP
fsr-3726	27	11	age	age	NOUN
fsr-3726	27	12	59.5	59.5	NUM
fsr-3726	27	13	is	be	AUX
fsr-3726	27	14	subject	subject	ADJ
fsr-3726	27	15	to	to	ADP
fsr-3726	27	16	a	a	DET
fsr-3726	27	17	10	10	NUM
fsr-3726	27	18	percent	percent	NOUN
fsr-3726	27	19	premature	premature	ADJ
fsr-3726	27	20	distribution	distribution	NOUN
fsr-3726	27	21	tax	tax	NOUN
fsr-3726	27	22	penalty	penalty	NOUN
fsr-3726	27	23	in	in	ADP
fsr-3726	27	24	addition	addition	NOUN
fsr-3726	27	25	to	to	ADP
fsr-3726	27	26	regular	regular	ADJ
fsr-3726	27	27	income	income	NOUN
fsr-3726	27	28	taxes	taxis	NOUN
fsr-3726	27	29	.	.	PUNCT
fsr-3726	28	1	table	table	NOUN
fsr-3726	28	2	1	1	NUM
fsr-3726	28	3	.	.	PUNCT
fsr-3726	29	1	summary	summary	NOUN
fsr-3726	29	2	of	of	ADP
fsr-3726	29	3	tdra	tdra	PROPN
fsr-3726	29	4	tax	tax	NOUN
fsr-3726	29	5	rules	rule	NOUN
fsr-3726	29	6	(	(	PUNCT
fsr-3726	29	7	na	na	NOUN
fsr-3726	29	8	=	=	PUNCT
fsr-3726	29	9	not	not	PART
fsr-3726	29	10	applicable	applicable	ADJ
fsr-3726	29	11	)	)	PUNCT
fsr-3726	29	12	age	age	NOUN
fsr-3726	29	13	when	when	SCONJ
fsr-3726	29	14	withdrawal	withdrawal	NOUN
fsr-3726	29	15	is	be	AUX
fsr-3726	29	16	made	make	VERB
fsr-3726	29	17	rule	rule	NOUN
fsr-3726	29	18	premature	premature	ADJ
fsr-3726	29	19	distribution	distribution	NOUN
fsr-3726	29	20	tax	tax	NOUN
fsr-3726	29	21	’	'	PUNCT
fsr-3726	29	22	minimum	minimum	ADJ
fsr-3726	29	23	distribution	distribution	NOUN
fsr-3726	29	24	tax2	tax2	VERB
fsr-3726	29	25	excess	excess	ADJ
fsr-3726	29	26	distribution	distribution	NOUN
fsr-3726	29	27	tax3	tax3	NOUN
fsr-3726	29	28	before	before	ADP
fsr-3726	29	29	59.5	59.5	NUM
fsr-3726	29	30	from	from	ADP
fsr-3726	29	31	59.5	59.5	NUM
fsr-3726	29	32	to	to	PART
fsr-3726	29	33	70.5	70.5	NUM
fsr-3726	29	34	10	10	NUM
fsr-3726	29	35	%	%	NOUN
fsr-3726	29	36	na	na	ADP
fsr-3726	29	37	5z	5z	NOUN
fsr-3726	29	38	1	1	NUM
fsr-3726	29	39	%	%	NOUN
fsr-3726	29	40	after	after	SCONJ
fsr-3726	29	41	70.5	70.5	NUM
fsr-3726	29	42	go	go	VERB
fsr-3726	29	43	15	15	NUM
fsr-3726	29	44	%	%	NOUN
fsr-3726	29	45	notes	note	NOUN
fsr-3726	29	46	:	:	PUNCT
fsr-3726	29	47	‘	'	PUNCT
fsr-3726	29	48	applies	apply	VERB
fsr-3726	29	49	to	to	ADP
fsr-3726	29	50	the	the	DET
fsr-3726	29	51	total	total	ADJ
fsr-3726	29	52	amount	amount	NOUN
fsr-3726	29	53	withdrawn	withdraw	VERB
fsr-3726	29	54	in	in	ADP
fsr-3726	29	55	any	any	DET
fsr-3726	29	56	year	year	NOUN
fsr-3726	29	57	.	.	PUNCT
fsr-3726	30	1	2applies	2applies	NUM
fsr-3726	30	2	to	to	ADP
fsr-3726	30	3	the	the	DET
fsr-3726	30	4	amount	amount	NOUN
fsr-3726	30	5	by	by	ADP
fsr-3726	30	6	which	which	PRON
fsr-3726	30	7	the	the	DET
fsr-3726	30	8	minimum	minimum	NOUN
fsr-3726	30	9	legally	legally	ADV
fsr-3726	30	10	required	require	VERB
fsr-3726	30	11	withdrawal	withdrawal	NOUN
fsr-3726	30	12	in	in	ADP
fsr-3726	30	13	any	any	DET
fsr-3726	30	14	year	year	NOUN
fsr-3726	30	15	exceeds	exceed	VERB
fsr-3726	30	16	the	the	DET
fsr-3726	30	17	actual	actual	ADJ
fsr-3726	30	18	amount	amount	NOUN
fsr-3726	30	19	withdrawn	withdraw	VERB
fsr-3726	30	20	.	.	PUNCT
fsr-3726	31	1	3applies	3applies	NUM
fsr-3726	31	2	to	to	AUX
fsr-3726	31	3	amounts	amount	NOUN
fsr-3726	31	4	in	in	ADP
fsr-3726	31	5	excess	excess	NOUN
fsr-3726	31	6	of	of	ADP
fsr-3726	31	7	$	$	SYM
fsr-3726	31	8	150,000	150,000	NUM
fsr-3726	31	9	withdrawn	withdraw	VERB
fsr-3726	31	10	in	in	ADP
fsr-3726	31	11	any	any	DET
fsr-3726	31	12	year	year	NOUN
fsr-3726	31	13	.	.	PUNCT
fsr-3726	32	1	this	this	DET
fsr-3726	32	2	tax	tax	NOUN
fsr-3726	32	3	also	also	ADV
fsr-3726	32	4	has	have	VERB
fsr-3726	32	5	an	an	DET
fsr-3726	32	6	impact	impact	NOUN
fsr-3726	32	7	on	on	ADP
fsr-3726	32	8	the	the	DET
fsr-3726	32	9	determination	determination	NOUN
fsr-3726	32	10	of	of	ADP
fsr-3726	32	11	estate	estate	NOUN
fsr-3726	32	12	taxes	taxis	NOUN
fsr-3726	32	13	at	at	ADP
fsr-3726	32	14	the	the	DET
fsr-3726	32	15	taxpayer	taxpayer	NOUN
fsr-3726	32	16	’s	’s	PART
fsr-3726	32	17	death	death	NOUN
fsr-3726	32	18	.	.	PUNCT
fsr-3726	33	1	withdrawal	withdrawal	NOUN
fsr-3726	33	2	from	from	ADP
fsr-3726	33	3	tax	tax	NOUN
fsr-3726	33	4	-	-	PUNCT
fsr-3726	33	5	deferred	defer	VERB
fsr-3726	33	6	retirement	retirement	NOUN
fsr-3726	33	7	accounts	account	VERB
fsr-3726	33	8	95	95	NUM
fsr-3726	33	9	minimum	minimum	ADJ
fsr-3726	33	10	distribution	distribution	NOUN
fsr-3726	33	11	tax	tax	NOUN
fsr-3726	33	12	as	as	SCONJ
fsr-3726	33	13	the	the	DET
fsr-3726	33	14	name	name	NOUN
fsr-3726	33	15	implies	imply	VERB
fsr-3726	33	16	,	,	PUNCT
fsr-3726	33	17	tdras	tdra	NOUN
fsr-3726	33	18	were	be	AUX
fsr-3726	33	19	originally	originally	ADV
fsr-3726	33	20	intended	intend	VERB
fsr-3726	33	21	to	to	PART
fsr-3726	33	22	provide	provide	VERB
fsr-3726	33	23	income	income	NOUN
fsr-3726	33	24	to	to	ADP
fsr-3726	33	25	retirees	retiree	NOUN
fsr-3726	33	26	not	not	PART
fsr-3726	33	27	estates	estate	NOUN
fsr-3726	33	28	for	for	ADP
fsr-3726	33	29	their	their	PRON
fsr-3726	33	30	heirs	heir	NOUN
fsr-3726	33	31	.	.	PUNCT
fsr-3726	34	1	thus	thus	ADV
fsr-3726	34	2	,	,	PUNCT
fsr-3726	34	3	additional	additional	ADJ
fsr-3726	34	4	rules	rule	NOUN
fsr-3726	34	5	require	require	VERB
fsr-3726	34	6	that	that	SCONJ
fsr-3726	34	7	minimum	minimum	ADJ
fsr-3726	34	8	withdrawals	withdrawal	NOUN
fsr-3726	34	9	be	be	AUX
fsr-3726	34	10	made	make	VERB
fsr-3726	34	11	from	from	ADP
fsr-3726	34	12	tdras	tdra	NOUN
fsr-3726	34	13	on	on	ADP
fsr-3726	34	14	an	an	DET
fsr-3726	34	15	annual	annual	ADJ
fsr-3726	34	16	basis	basis	NOUN
fsr-3726	34	17	beginning	begin	VERB
fsr-3726	34	18	no	no	ADV
fsr-3726	34	19	later	later	ADV
fsr-3726	34	20	than	than	ADP
fsr-3726	34	21	the	the	DET
fsr-3726	34	22	year	year	NOUN
fsr-3726	34	23	in	in	ADP
fsr-3726	34	24	which	which	PRON
fsr-3726	34	25	the	the	DET
fsr-3726	34	26	taxpayer	taxpayer	NOUN
fsr-3726	34	27	reaches	reach	VERB
fsr-3726	34	28	age	age	NOUN
fsr-3726	34	29	70.5	70.5	NUM
fsr-3726	34	30	.	.	PUNCT
fsr-3726	35	1	the	the	DET
fsr-3726	35	2	actual	actual	ADJ
fsr-3726	35	3	withdrawal	withdrawal	NOUN
fsr-3726	35	4	for	for	ADP
fsr-3726	35	5	this	this	DET
fsr-3726	35	6	first	first	ADJ
fsr-3726	35	7	“	"	PUNCT
fsr-3726	35	8	required	require	VERB
fsr-3726	35	9	”	"	PUNCT
fsr-3726	35	10	year	year	NOUN
fsr-3726	35	11	(	(	PUNCT
fsr-3726	35	12	the	the	DET
fsr-3726	35	13	year	year	NOUN
fsr-3726	35	14	in	in	ADP
fsr-3726	35	15	which	which	PRON
fsr-3726	35	16	age	age	NOUN
fsr-3726	35	17	70.5	70.5	NUM
fsr-3726	35	18	is	be	AUX
fsr-3726	35	19	reached	reach	VERB
fsr-3726	35	20	)	)	PUNCT
fsr-3726	35	21	may	may	AUX
fsr-3726	35	22	be	be	AUX
fsr-3726	35	23	deferred	defer	VERB
fsr-3726	35	24	as	as	ADV
fsr-3726	35	25	late	late	ADV
fsr-3726	35	26	as	as	ADP
fsr-3726	35	27	april	april	PROPN
fsr-3726	35	28	1	1	NUM
fsr-3726	35	29	of	of	ADP
fsr-3726	35	30	the	the	DET
fsr-3726	35	31	following	following	ADJ
fsr-3726	35	32	year	year	NOUN
fsr-3726	35	33	if	if	SCONJ
fsr-3726	35	34	desired	desire	VERB
fsr-3726	35	35	.	.	PUNCT
fsr-3726	36	1	this	this	DET
fsr-3726	36	2	deferral	deferral	ADJ
fsr-3726	36	3	provision	provision	NOUN
fsr-3726	36	4	can	can	AUX
fsr-3726	36	5	be	be	AUX
fsr-3726	36	6	advantageous	advantageous	ADJ
fsr-3726	36	7	since	since	SCONJ
fsr-3726	36	8	it	it	PRON
fsr-3726	36	9	also	also	ADV
fsr-3726	36	10	defers	defer	VERB
fsr-3726	36	11	the	the	DET
fsr-3726	36	12	taxes	taxis	NOUN
fsr-3726	36	13	on	on	ADP
fsr-3726	36	14	the	the	DET
fsr-3726	36	15	first	first	ADJ
fsr-3726	36	16	“	"	PUNCT
fsr-3726	36	17	required	require	VERB
fsr-3726	36	18	”	"	PUNCT
fsr-3726	36	19	year	year	NOUN
fsr-3726	36	20	’s	’s	PART
fsr-3726	36	21	withdrawal	withdrawal	NOUN
fsr-3726	36	22	for	for	ADP
fsr-3726	36	23	a	a	DET
fsr-3726	36	24	year	year	NOUN
fsr-3726	36	25	.	.	PUNCT
fsr-3726	37	1	however	however	ADV
fsr-3726	37	2	,	,	PUNCT
fsr-3726	37	3	since	since	SCONJ
fsr-3726	37	4	the	the	DET
fsr-3726	37	5	taxpayer	taxpayer	NOUN
fsr-3726	37	6	must	must	AUX
fsr-3726	37	7	also	also	ADV
fsr-3726	37	8	make	make	VERB
fsr-3726	37	9	a	a	DET
fsr-3726	37	10	withdrawal	withdrawal	NOUN
fsr-3726	37	11	for	for	ADP
fsr-3726	37	12	the	the	DET
fsr-3726	37	13	second	second	ADJ
fsr-3726	37	14	“	"	PUNCT
fsr-3726	37	15	required	require	VERB
fsr-3726	37	16	”	"	PUNCT
fsr-3726	37	17	year	year	NOUN
fsr-3726	37	18	(	(	PUNCT
fsr-3726	37	19	the	the	DET
fsr-3726	37	20	year	year	NOUN
fsr-3726	37	21	in	in	ADP
fsr-3726	37	22	which	which	PRON
fsr-3726	37	23	age	age	NOUN
fsr-3726	37	24	7	7	NUM
fsr-3726	37	25	1.5	1.5	NUM
fsr-3726	37	26	is	be	AUX
fsr-3726	37	27	reached	reach	VERB
fsr-3726	37	28	)	)	PUNCT
fsr-3726	37	29	,	,	PUNCT
fsr-3726	37	30	effectively	effectively	ADV
fsr-3726	37	31	making	make	VERB
fsr-3726	37	32	two	two	NUM
fsr-3726	37	33	withdrawals	withdrawal	NOUN
fsr-3726	37	34	in	in	ADP
fsr-3726	37	35	this	this	DET
fsr-3726	37	36	second	second	ADJ
fsr-3726	37	37	year	year	NOUN
fsr-3726	37	38	could	could	AUX
fsr-3726	37	39	place	place	VERB
fsr-3726	37	40	some	some	DET
fsr-3726	37	41	income	income	NOUN
fsr-3726	37	42	into	into	ADP
fsr-3726	37	43	a	a	DET
fsr-3726	37	44	higher	high	ADJ
fsr-3726	37	45	tax	tax	NOUN
fsr-3726	37	46	bracket	bracket	NOUN
fsr-3726	37	47	which	which	PRON
fsr-3726	37	48	might	might	AUX
fsr-3726	37	49	more	more	ADV
fsr-3726	37	50	than	than	ADP
fsr-3726	37	51	offset	offset	VERB
fsr-3726	37	52	the	the	DET
fsr-3726	37	53	benefit	benefit	NOUN
fsr-3726	37	54	of	of	ADP
fsr-3726	37	55	deferring	defer	VERB
fsr-3726	37	56	the	the	DET
fsr-3726	37	57	taxes	taxis	NOUN
fsr-3726	37	58	on	on	ADP
fsr-3726	37	59	the	the	DET
fsr-3726	37	60	first	first	ADJ
fsr-3726	37	61	“	"	PUNCT
fsr-3726	37	62	required	require	VERB
fsr-3726	37	63	”	"	PUNCT
fsr-3726	37	64	year	year	NOUN
fsr-3726	37	65	’s	’s	PART
fsr-3726	37	66	withdrawal	withdrawal	NOUN
fsr-3726	37	67	(	(	PUNCT
fsr-3726	37	68	e.g.	e.g.	ADV
fsr-3726	37	69	,	,	PUNCT
fsr-3726	37	70	katz	katz	PROPN
fsr-3726	37	71	,	,	PUNCT
fsr-3726	37	72	1990	1990	NUM
fsr-3726	37	73	,	,	PUNCT
fsr-3726	37	74	p.	p.	NOUN
fsr-3726	37	75	56	56	NUM
fsr-3726	37	76	)	)	PUNCT
fsr-3726	37	77	.	.	PUNCT
fsr-3726	38	1	at	at	ADP
fsr-3726	38	2	any	any	DET
fsr-3726	38	3	rate	rate	NOUN
fsr-3726	38	4	,	,	PUNCT
fsr-3726	38	5	annual	annual	ADJ
fsr-3726	38	6	withdrawals	withdrawal	NOUN
fsr-3726	38	7	must	must	AUX
fsr-3726	38	8	also	also	ADV
fsr-3726	38	9	be	be	AUX
fsr-3726	38	10	made	make	VERB
fsr-3726	38	11	in	in	ADP
fsr-3726	38	12	each	each	PRON
fsr-3726	38	13	of	of	ADP
fsr-3726	38	14	the	the	DET
fsr-3726	38	15	following	following	ADJ
fsr-3726	38	16	years	year	NOUN
fsr-3726	38	17	(	(	PUNCT
fsr-3726	38	18	where	where	SCONJ
fsr-3726	38	19	ages	age	NOUN
fsr-3726	38	20	72.5,73.5	72.5,73.5	NUM
fsr-3726	38	21	,	,	PUNCT
fsr-3726	38	22	.	.	PUNCT
fsr-3726	38	23	.	.	PUNCT
fsr-3726	39	1	.	.	PUNCT
fsr-3726	39	2	are	be	AUX
fsr-3726	39	3	reached	reach	VERB
fsr-3726	39	4	)	)	PUNCT
fsr-3726	39	5	.	.	PUNCT
fsr-3726	40	1	the	the	DET
fsr-3726	40	2	actual	actual	ADJ
fsr-3726	40	3	minimum	minimum	NOUN
fsr-3726	40	4	amount	amount	NOUN
fsr-3726	40	5	that	that	PRON
fsr-3726	40	6	must	must	AUX
fsr-3726	40	7	be	be	AUX
fsr-3726	40	8	withdrawn	withdraw	VERB
fsr-3726	40	9	in	in	ADP
fsr-3726	40	10	each	each	DET
fsr-3726	40	11	year	year	NOUN
fsr-3726	40	12	beginning	begin	VERB
fsr-3726	40	13	at	at	ADP
fsr-3726	40	14	age	age	NOUN
fsr-3726	40	15	70.5	70.5	NUM
fsr-3726	40	16	is	be	AUX
fsr-3726	40	17	determined	determine	VERB
fsr-3726	40	18	as	as	SCONJ
fsr-3726	40	19	follows	follow	VERB
fsr-3726	40	20	.	.	PUNCT
fsr-3726	41	1	for	for	ADP
fsr-3726	41	2	each	each	DET
fsr-3726	41	3	separate	separate	ADJ
fsr-3726	41	4	tdra	tdra	NOUN
fsr-3726	41	5	the	the	DET
fsr-3726	41	6	taxpayer	taxpayer	NOUN
fsr-3726	41	7	owns	own	VERB
fsr-3726	41	8	,	,	PUNCT
fsr-3726	41	9	a	a	DET
fsr-3726	41	10	theoretical	theoretical	ADJ
fsr-3726	41	11	minimum	minimum	ADJ
fsr-3726	41	12	figure	figure	NOUN
fsr-3726	41	13	is	be	AUX
fsr-3726	41	14	calculated	calculate	VERB
fsr-3726	41	15	by	by	ADP
fsr-3726	41	16	dividing	divide	VERB
fsr-3726	41	17	the	the	DET
fsr-3726	41	18	balance	balance	NOUN
fsr-3726	41	19	in	in	ADP
fsr-3726	41	20	the	the	DET
fsr-3726	41	21	account	account	NOUN
fsr-3726	41	22	at	at	ADP
fsr-3726	41	23	the	the	DET
fsr-3726	41	24	beginning	beginning	NOUN
fsr-3726	41	25	of	of	ADP
fsr-3726	41	26	the	the	DET
fsr-3726	41	27	year	year	NOUN
fsr-3726	41	28	by	by	ADP
fsr-3726	41	29	the	the	DET
fsr-3726	41	30	joint	joint	ADJ
fsr-3726	41	31	life	life	NOUN
fsr-3726	41	32	expectancy	expectancy	NOUN
fsr-3726	41	33	of	of	ADP
fsr-3726	41	34	the	the	DET
fsr-3726	41	35	taxpayer	taxpayer	NOUN
fsr-3726	41	36	and	and	CCONJ
fsr-3726	41	37	the	the	DET
fsr-3726	41	38	designated	designate	VERB
fsr-3726	41	39	beneficiary	beneficiary	NOUN
fsr-3726	41	40	for	for	ADP
fsr-3726	41	41	the	the	DET
fsr-3726	41	42	account	account	NOUN
fsr-3726	41	43	(	(	PUNCT
fsr-3726	41	44	e.g.	e.g.	ADV
fsr-3726	41	45	,	,	PUNCT
fsr-3726	41	46	johnson	johnson	PROPN
fsr-3726	41	47	,	,	PUNCT
fsr-3726	41	48	1990	1990	NUM
fsr-3726	41	49	)	)	PUNCT
fsr-3726	41	50	.	.	PUNCT
fsr-3726	42	1	a	a	DET
fsr-3726	42	2	schedule	schedule	NOUN
fsr-3726	42	3	of	of	ADP
fsr-3726	42	4	life	life	NOUN
fsr-3726	42	5	expectancy	expectancy	NOUN
fsr-3726	42	6	factors	factor	NOUN
fsr-3726	42	7	is	be	AUX
fsr-3726	42	8	supplied	supply	VERB
fsr-3726	42	9	in	in	ADP
fsr-3726	42	10	irs	irs	PROPN
fsr-3726	42	11	publication	publication	NOUN
fsr-3726	42	12	590	590	NUM
fsr-3726	42	13	(	(	PUNCT
fsr-3726	42	14	1992	1992	NUM
fsr-3726	42	15	)	)	PUNCT
fsr-3726	42	16	to	to	PART
fsr-3726	42	17	assist	assist	VERB
fsr-3726	42	18	in	in	ADP
fsr-3726	42	19	determining	determine	VERB
fsr-3726	42	20	this	this	DET
fsr-3726	42	21	minimum	minimum	ADJ
fsr-3726	42	22	amount	amount	NOUN
fsr-3726	42	23	.	.	PUNCT
fsr-3726	43	1	the	the	DET
fsr-3726	43	2	minimum	minimum	ADJ
fsr-3726	43	3	figure	figure	NOUN
fsr-3726	43	4	for	for	ADP
fsr-3726	43	5	each	each	DET
fsr-3726	43	6	account	account	NOUN
fsr-3726	43	7	is	be	AUX
fsr-3726	43	8	theoretical	theoretical	ADJ
fsr-3726	43	9	in	in	SCONJ
fsr-3726	43	10	that	that	SCONJ
fsr-3726	43	11	the	the	DET
fsr-3726	43	12	irs	irs	PROPN
fsr-3726	43	13	does	do	AUX
fsr-3726	43	14	not	not	PART
fsr-3726	43	15	actually	actually	ADV
fsr-3726	43	16	require	require	VERB
fsr-3726	43	17	the	the	DET
fsr-3726	43	18	money	money	NOUN
fsr-3726	43	19	to	to	PART
fsr-3726	43	20	be	be	AUX
fsr-3726	43	21	withdrawn	withdraw	VERB
fsr-3726	43	22	from	from	ADP
fsr-3726	43	23	this	this	DET
fsr-3726	43	24	particular	particular	ADJ
fsr-3726	43	25	account	account	NOUN
fsr-3726	43	26	,	,	PUNCT
fsr-3726	43	27	provided	provide	VERB
fsr-3726	43	28	the	the	DET
fsr-3726	43	29	sum	sum	NOUN
fsr-3726	43	30	of	of	ADP
fsr-3726	43	31	the	the	DET
fsr-3726	43	32	actual	actual	ADJ
fsr-3726	43	33	withdrawals	withdrawal	NOUN
fsr-3726	43	34	is	be	AUX
fsr-3726	43	35	at	at	ADV
fsr-3726	43	36	least	least	ADJ
fsr-3726	43	37	as	as	ADV
fsr-3726	43	38	much	much	ADJ
fsr-3726	43	39	as	as	ADP
fsr-3726	43	40	the	the	DET
fsr-3726	43	41	sum	sum	NOUN
fsr-3726	43	42	of	of	ADP
fsr-3726	43	43	the	the	DET
fsr-3726	43	44	theoretical	theoretical	ADJ
fsr-3726	43	45	figures	figure	NOUN
fsr-3726	43	46	(	(	PUNCT
fsr-3726	43	47	e.g.	e.g.	ADV
fsr-3726	43	48	,	,	PUNCT
fsr-3726	43	49	geller	geller	NOUN
fsr-3726	43	50	,	,	PUNCT
fsr-3726	43	51	1988	1988	NUM
fsr-3726	43	52	;	;	PUNCT
fsr-3726	43	53	solbee	solbee	NOUN
fsr-3726	43	54	,	,	PUNCT
fsr-3726	43	55	1988	1988	NUM
fsr-3726	43	56	)	)	PUNCT
fsr-3726	43	57	.	.	PUNCT
fsr-3726	44	1	for	for	ADP
fsr-3726	44	2	instance	instance	NOUN
fsr-3726	44	3	,	,	PUNCT
fsr-3726	44	4	table	table	NOUN
fsr-3726	44	5	2	2	NUM
fsr-3726	44	6	shows	show	VERB
fsr-3726	44	7	the	the	DET
fsr-3726	44	8	calculations	calculation	NOUN
fsr-3726	44	9	for	for	ADP
fsr-3726	44	10	a	a	DET
fsr-3726	44	11	taxpayer	taxpayer	NOUN
fsr-3726	44	12	with	with	ADP
fsr-3726	44	13	two	two	NUM
fsr-3726	44	14	tdras	tdra	NOUN
fsr-3726	44	15	where	where	SCONJ
fsr-3726	44	16	the	the	DET
fsr-3726	44	17	minimum	minimum	ADJ
fsr-3726	44	18	required	require	VERB
fsr-3726	44	19	withdrawal	withdrawal	NOUN
fsr-3726	44	20	is	be	AUX
fsr-3726	44	21	$	$	SYM
fsr-3726	44	22	72,172	72,172	NUM
fsr-3726	44	23	.	.	PUNCT
fsr-3726	45	1	this	this	DET
fsr-3726	45	2	taxpayer	taxpayer	NOUN
fsr-3726	45	3	may	may	AUX
fsr-3726	45	4	satisfy	satisfy	VERB
fsr-3726	45	5	the	the	DET
fsr-3726	45	6	irs	irs	PROPN
fsr-3726	45	7	requirements	requirement	NOUN
fsr-3726	45	8	by	by	ADP
fsr-3726	45	9	with	with	ADP
fsr-3726	45	10	drawing	draw	VERB
fsr-3726	45	11	uf	uf	PROPN
fsr-3726	45	12	least	least	ADV
fsr-3726	45	13	$	$	SYM
fsr-3726	45	14	72,172	72,172	NUM
fsr-3726	45	15	from	from	ADP
fsr-3726	45	16	either	either	CCONJ
fsr-3726	45	17	account	account	NOUN
fsr-3726	45	18	or	or	CCONJ
fsr-3726	45	19	in	in	ADP
fsr-3726	45	20	any	any	DET
fsr-3726	45	21	combination	combination	NOUN
fsr-3726	45	22	between	between	ADP
fsr-3726	45	23	accounts	account	NOUN
fsr-3726	45	24	.	.	PUNCT
fsr-3726	46	1	of	of	ADP
fsr-3726	46	2	course	course	NOUN
fsr-3726	46	3	,	,	PUNCT
fsr-3726	46	4	the	the	DET
fsr-3726	46	5	manner	manner	NOUN
fsr-3726	46	6	in	in	ADP
fsr-3726	46	7	which	which	PRON
fsr-3726	46	8	the	the	DET
fsr-3726	46	9	taxpayer	taxpayer	NOUN
fsr-3726	46	10	elects	elect	NOUN
fsr-3726	46	11	to	to	PART
fsr-3726	46	12	split	split	VERB
fsr-3726	46	13	the	the	DET
fsr-3726	46	14	withdrawal	withdrawal	NOUN
fsr-3726	46	15	between	between	ADP
fsr-3726	46	16	these	these	DET
fsr-3726	46	17	accounts	account	NOUN
fsr-3726	46	18	will	will	AUX
fsr-3726	46	19	determine	determine	VERB
fsr-3726	46	20	the	the	DET
fsr-3726	46	21	amounts	amount	NOUN
fsr-3726	46	22	left	leave	VERB
fsr-3726	46	23	in	in	ADP
fsr-3726	46	24	the	the	DET
fsr-3726	46	25	accounts	account	NOUN
fsr-3726	46	26	and	and	CCONJ
fsr-3726	46	27	,	,	PUNCT
fsr-3726	46	28	therefore	therefore	ADV
fsr-3726	46	29	,	,	PUNCT
fsr-3726	46	30	also	also	ADV
fsr-3726	46	31	affects	affect	VERB
fsr-3726	46	32	the	the	DET
fsr-3726	46	33	minimum	minimum	NOUN
fsr-3726	46	34	required	require	VERB
fsr-3726	46	35	withdrawals	withdrawal	NOUN
fsr-3726	46	36	in	in	ADP
fsr-3726	46	37	subsequent	subsequent	ADJ
fsr-3726	46	38	years	year	NOUN
fsr-3726	46	39	.	.	PUNCT
fsr-3726	47	1	for	for	ADP
fsr-3726	47	2	retirees	retiree	NOUN
fsr-3726	47	3	who	who	PRON
fsr-3726	47	4	are	be	AUX
fsr-3726	47	5	age	age	NOUN
fsr-3726	47	6	70.5	70.5	NUM
fsr-3726	47	7	or	or	CCONJ
fsr-3726	47	8	older	old	ADJ
fsr-3726	47	9	and	and	CCONJ
fsr-3726	47	10	fail	fail	VERB
fsr-3726	47	11	to	to	PART
fsr-3726	47	12	make	make	VERB
fsr-3726	47	13	the	the	DET
fsr-3726	47	14	minimum	minimum	ADJ
fsr-3726	47	15	required	require	VERB
fsr-3726	47	16	withdrawal	withdrawal	NOUN
fsr-3726	47	17	,	,	PUNCT
fsr-3726	47	18	a	a	DET
fsr-3726	47	19	minimum	minimum	ADJ
fsr-3726	47	20	distribution	distribution	NOUN
fsr-3726	47	21	tax	tax	NOUN
fsr-3726	47	22	penalty	penalty	NOUN
fsr-3726	47	23	of	of	ADP
fsr-3726	47	24	50	50	NUM
fsr-3726	47	25	percent	percent	NOUN
fsr-3726	47	26	applies	apply	VERB
fsr-3726	47	27	to	to	ADP
fsr-3726	47	28	the	the	DET
fsr-3726	47	29	difference	difference	NOUN
fsr-3726	47	30	between	between	ADP
fsr-3726	47	31	the	the	DET
fsr-3726	47	32	actual	actual	ADJ
fsr-3726	47	33	amount	amount	NOUN
fsr-3726	47	34	withdrawn	withdraw	VERB
fsr-3726	47	35	and	and	CCONJ
fsr-3726	47	36	the	the	DET
fsr-3726	47	37	minimum	minimum	ADJ
fsr-3726	47	38	required	require	VERB
fsr-3726	47	39	withdrawal	withdrawal	NOUN
fsr-3726	47	40	.	.	PUNCT
fsr-3726	48	1	for	for	ADP
fsr-3726	48	2	instance	instance	NOUN
fsr-3726	48	3	,	,	PUNCT
fsr-3726	48	4	table	table	NOUN
fsr-3726	48	5	2	2	NUM
fsr-3726	48	6	.	.	PUNCT
fsr-3726	48	7	minimum	minimum	ADJ
fsr-3726	48	8	distribution	distribution	NOUN
fsr-3726	48	9	tax	tax	NOUN
fsr-3726	48	10	example	example	NOUN
fsr-3726	48	11	account	account	NOUN
fsr-3726	49	1	i	i	PRON
fsr-3726	49	2	account	account	VERB
fsr-3726	49	3	2	2	NUM
fsr-3726	49	4	age	age	NOUN
fsr-3726	49	5	balance	balance	NOUN
fsr-3726	49	6	70	70	NUM
fsr-3726	49	7	$	$	SYM
fsr-3726	49	8	7oo	7oo	NOUN
fsr-3726	49	9	,	,	PUNCT
fsr-3726	49	10	ooo	ooo	INTJ
fsr-3726	49	11	71	71	NUM
fsr-3726	49	12	?	?	SYM
fsr-3726	49	13	72	72	NUM
fsr-3726	49	14	?	?	PUNCT
fsr-3726	50	1	73	73	NUM
fsr-3726	50	2	?	?	PUNCT
fsr-3726	51	1	74	74	NUM
fsr-3726	51	2	?	?	PUNCT
fsr-3726	52	1	joint	joint	ADJ
fsr-3726	52	2	life	life	NOUN
fsr-3726	52	3	expectancy	expectancy	NOUN
fsr-3726	52	4	’	'	PUNCT
fsr-3726	52	5	26.2	26.2	NUM
fsr-3726	52	6	25.3	25.3	NUM
fsr-3726	52	7	24.4	24.4	NUM
fsr-3726	52	8	23.5	23.5	NUM
fsr-3726	52	9	22.7	22.7	NUM
fsr-3726	52	10	balance	balance	NOUN
fsr-3726	52	11	$	$	SYM
fsr-3726	52	12	900,000	900,000	NUM
fsr-3726	52	13	?	?	PUNCT
fsr-3726	52	14	?	?	PUNCT
fsr-3726	52	15	?	?	PUNCT
fsr-3726	52	16	?	?	PUNCT
fsr-3726	53	1	join	join	VERB
fsr-3726	53	2	?	?	PUNCT
fsr-3726	54	1	life	life	NOUN
fsr-3726	54	2	expectancyz	expectancyz	VERB
fsr-3726	54	3	19.8	19.8	NUM
fsr-3726	54	4	19.0	19.0	NUM
fsr-3726	54	5	18.2	18.2	NUM
fsr-3726	54	6	17.3	17.3	NUM
fsr-3726	54	7	16.5	16.5	NUM
fsr-3726	54	8	minimum	minimum	NOUN
fsr-3726	54	9	required	require	VERB
fsr-3726	54	10	withdrawa	withdrawa	NOUN
fsr-3726	54	11	(	(	PUNCT
fsr-3726	54	12	at	at	ADP
fsr-3726	54	13	age	age	NOUN
fsr-3726	54	14	70	70	NUM
fsr-3726	54	15	)	)	PUNCT
fsr-3726	54	16	=	=	NOUN
fsr-3726	55	1	w+y=$72,172	w+y=$72,172	NOUN
fsr-3726	55	2	notes	note	VERB
fsr-3726	55	3	:	:	PUNCT
fsr-3726	55	4	lassuming	lassume	VERB
fsr-3726	55	5	40	40	NUM
fsr-3726	55	6	year	year	NOUN
fsr-3726	55	7	old	old	ADJ
fsr-3726	55	8	beneficiary	beneficiary	NOUN
fsr-3726	55	9	*	*	PUNCT
fsr-3726	55	10	assuming	assume	VERB
fsr-3726	55	11	72	72	NUM
fsr-3726	55	12	year	year	NOUN
fsr-3726	55	13	old	old	ADJ
fsr-3726	55	14	beneficiary	beneficiary	NOUN
fsr-3726	55	15	96	96	NUM
fsr-3726	55	16	financial	financial	ADJ
fsr-3726	55	17	services	service	NOUN
fsr-3726	55	18	review	review	NOUN
fsr-3726	55	19	,	,	PUNCT
fsr-3726	55	20	3(2	3(2	NUM
fsr-3726	55	21	)	)	PUNCT
fsr-3726	55	22	1994	1994	NUM
fsr-3726	56	1	if	if	SCONJ
fsr-3726	56	2	the	the	DET
fsr-3726	56	3	minimum	minimum	ADJ
fsr-3726	56	4	required	require	VERB
fsr-3726	56	5	withdrawal	withdrawal	NOUN
fsr-3726	56	6	is	be	AUX
fsr-3726	56	7	$	$	SYM
fsr-3726	56	8	100,000	100,000	NUM
fsr-3726	56	9	and	and	CCONJ
fsr-3726	56	10	the	the	DET
fsr-3726	56	11	taxpayer	taxpayer	NOUN
fsr-3726	56	12	only	only	ADV
fsr-3726	56	13	withdraws	withdraw	VERB
fsr-3726	56	14	$	$	SYM
fsr-3726	56	15	50,000	50,000	NUM
fsr-3726	56	16	,	,	PUNCT
fsr-3726	56	17	a	a	DET
fsr-3726	56	18	nondeductible	nondeductible	ADJ
fsr-3726	56	19	penalty	penalty	NOUN
fsr-3726	56	20	tax	tax	NOUN
fsr-3726	56	21	of	of	ADP
fsr-3726	56	22	$	$	SYM
fsr-3726	56	23	25,000	25,000	NUM
fsr-3726	56	24	(	(	PUNCT
fsr-3726	56	25	i.e.	i.e.	X
fsr-3726	56	26	,	,	PUNCT
fsr-3726	56	27	0.50(100,000	0.50(100,000	NUM
fsr-3726	56	28	50,000	50,000	NUM
fsr-3726	56	29	)	)	PUNCT
fsr-3726	56	30	)	)	PUNCT
fsr-3726	56	31	must	must	AUX
fsr-3726	56	32	be	be	AUX
fsr-3726	56	33	paid	pay	VERB
fsr-3726	56	34	(	(	PUNCT
fsr-3726	56	35	e.g.	e.g.	ADV
fsr-3726	56	36	,	,	PUNCT
fsr-3726	56	37	mccommbe	mccommbe	INTJ
fsr-3726	56	38	,	,	PUNCT
fsr-3726	56	39	1989	1989	NUM
fsr-3726	56	40	)	)	PUNCT
fsr-3726	56	41	.	.	PUNCT
fsr-3726	57	1	excess	excess	ADJ
fsr-3726	57	2	distributions	distribution	NOUN
fsr-3726	57	3	tax	tax	NOUN
fsr-3726	57	4	in	in	ADP
fsr-3726	57	5	keeping	keep	VERB
fsr-3726	57	6	with	with	ADP
fsr-3726	57	7	the	the	DET
fsr-3726	57	8	philosophy	philosophy	NOUN
fsr-3726	57	9	that	that	SCONJ
fsr-3726	57	10	tdras	tdra	NOUN
fsr-3726	57	11	should	should	AUX
fsr-3726	57	12	be	be	AUX
fsr-3726	57	13	used	use	VERB
fsr-3726	57	14	to	to	PART
fsr-3726	57	15	provide	provide	VERB
fsr-3726	57	16	retirement	retirement	NOUN
fsr-3726	57	17	income	income	NOUN
fsr-3726	57	18	,	,	PUNCT
fsr-3726	57	19	the	the	DET
fsr-3726	57	20	excess	excess	ADJ
fsr-3726	57	21	distributions	distribution	NOUN
fsr-3726	57	22	tax	tax	NOUN
fsr-3726	57	23	is	be	AUX
fsr-3726	57	24	intended	intend	VERB
fsr-3726	57	25	to	to	PART
fsr-3726	57	26	discourage	discourage	VERB
fsr-3726	57	27	people	people	NOUN
fsr-3726	57	28	from	from	ADP
fsr-3726	57	29	using	use	VERB
fsr-3726	57	30	tdras	tdra	NOUN
fsr-3726	57	31	to	to	PART
fsr-3726	57	32	amass	amass	VERB
fsr-3726	57	33	or	or	CCONJ
fsr-3726	57	34	receive	receive	VERB
fsr-3726	57	35	excessive	excessive	ADJ
fsr-3726	57	36	retirement	retirement	NOUN
fsr-3726	57	37	benefits	benefit	NOUN
fsr-3726	57	38	.	.	PUNCT
fsr-3726	58	1	this	this	DET
fsr-3726	58	2	tax	tax	NOUN
fsr-3726	58	3	imposes	impose	VERB
fsr-3726	58	4	a	a	DET
fsr-3726	58	5	penalty	penalty	NOUN
fsr-3726	58	6	on	on	ADP
fsr-3726	58	7	the	the	DET
fsr-3726	58	8	amount	amount	NOUN
fsr-3726	58	9	by	by	ADP
fsr-3726	58	10	which	which	PRON
fsr-3726	58	11	the	the	DET
fsr-3726	58	12	total	total	ADJ
fsr-3726	58	13	withdrawal	withdrawal	NOUN
fsr-3726	58	14	from	from	ADP
fsr-3726	58	15	all	all	DET
fsr-3726	58	16	tdras	tdra	NOUN
fsr-3726	58	17	exceed	exceed	VERB
fsr-3726	58	18	$	$	SYM
fsr-3726	58	19	150,000	150,000	NUM
fsr-3726	58	20	in	in	ADP
fsr-3726	58	21	any	any	DET
fsr-3726	58	22	year	year	NOUN
fsr-3726	58	23	.	.	PUNCT
fsr-3726	59	1	for	for	ADP
fsr-3726	59	2	any	any	DET
fsr-3726	59	3	such	such	ADJ
fsr-3726	59	4	“	"	PUNCT
fsr-3726	59	5	excess	excess	ADJ
fsr-3726	59	6	distribution	distribution	NOUN
fsr-3726	59	7	”	"	PUNCT
fsr-3726	59	8	made	make	VERB
fsr-3726	59	9	prior	prior	ADV
fsr-3726	59	10	to	to	ADP
fsr-3726	59	11	age	age	NOUN
fsr-3726	59	12	59.5	59.5	NUM
fsr-3726	59	13	the	the	DET
fsr-3726	59	14	tax	tax	NOUN
fsr-3726	59	15	is	be	AUX
fsr-3726	59	16	effectively	effectively	ADV
fsr-3726	59	17	five	five	NUM
fsr-3726	59	18	percent	percent	NOUN
fsr-3726	59	19	of	of	ADP
fsr-3726	59	20	the	the	DET
fsr-3726	59	21	amount	amount	NOUN
fsr-3726	59	22	exceeding	exceed	VERB
fsr-3726	59	23	$	$	SYM
fsr-3726	59	24	150,000	150,000	NUM
fsr-3726	59	25	(	(	PUNCT
fsr-3726	59	26	and	and	CCONJ
fsr-3726	59	27	the	the	DET
fsr-3726	59	28	10	10	NUM
fsr-3726	59	29	percent	percent	NOUN
fsr-3726	59	30	premature	premature	ADJ
fsr-3726	59	31	distribution	distribution	NOUN
fsr-3726	59	32	tax	tax	NOUN
fsr-3726	59	33	applies	apply	VERB
fsr-3726	59	34	to	to	ADP
fsr-3726	59	35	the	the	DET
fsr-3726	59	36	entire	entire	ADJ
fsr-3726	59	37	amount	amount	NOUN
fsr-3726	59	38	withdrawn	withdraw	VERB
fsr-3726	59	39	)	)	PUNCT
fsr-3726	59	40	.	.	PUNCT
fsr-3726	60	1	for	for	ADP
fsr-3726	60	2	“	"	PUNCT
fsr-3726	60	3	excess	excess	ADJ
fsr-3726	60	4	distributions	distribution	NOUN
fsr-3726	60	5	”	"	PUNCT
fsr-3726	60	6	made	make	VERB
fsr-3726	60	7	at	at	ADP
fsr-3726	60	8	or	or	CCONJ
fsr-3726	60	9	after	after	ADP
fsr-3726	60	10	age	age	NOUN
fsr-3726	60	11	59.5	59.5	NUM
fsr-3726	60	12	the	the	DET
fsr-3726	60	13	tax	tax	NOUN
fsr-3726	60	14	is	be	AUX
fsr-3726	60	15	15	15	NUM
fsr-3726	60	16	percent	percent	NOUN
fsr-3726	60	17	of	of	ADP
fsr-3726	60	18	the	the	DET
fsr-3726	60	19	amount	amount	NOUN
fsr-3726	60	20	exceeding	exceed	VERB
fsr-3726	60	21	$	$	SYM
fsr-3726	60	22	150,000	150,000	NUM
fsr-3726	60	23	.	.	PUNCT
fsr-3726	61	1	note	note	VERB
fsr-3726	61	2	that	that	SCONJ
fsr-3726	61	3	this	this	DET
fsr-3726	61	4	tax	tax	NOUN
fsr-3726	61	5	applies	apply	VERB
fsr-3726	61	6	even	even	ADV
fsr-3726	61	7	to	to	ADP
fsr-3726	61	8	those	those	PRON
fsr-3726	61	9	who	who	PRON
fsr-3726	61	10	are	be	AUX
fsr-3726	61	11	70.5	70.5	NUM
fsr-3726	61	12	or	or	CCONJ
fsr-3726	61	13	older	old	ADJ
fsr-3726	61	14	and	and	CCONJ
fsr-3726	61	15	are	be	AUX
fsr-3726	61	16	required	require	VERB
fsr-3726	61	17	to	to	PART
fsr-3726	61	18	make	make	VERB
fsr-3726	61	19	a	a	DET
fsr-3726	61	20	“	"	PUNCT
fsr-3726	61	21	minimum	minimum	ADJ
fsr-3726	61	22	withdrawal	withdrawal	NOUN
fsr-3726	61	23	”	"	PUNCT
fsr-3726	61	24	(	(	PUNCT
fsr-3726	61	25	as	as	SCONJ
fsr-3726	61	26	discussed	discuss	VERB
fsr-3726	61	27	above	above	ADV
fsr-3726	61	28	)	)	PUNCT
fsr-3726	61	29	in	in	ADP
fsr-3726	61	30	excess	excess	NOUN
fsr-3726	61	31	of	of	ADP
fsr-3726	61	32	$	$	SYM
fsr-3726	61	33	150,000	150,000	NUM
fsr-3726	61	34	.	.	PUNCT
fsr-3726	62	1	for	for	ADP
fsr-3726	62	2	instance	instance	NOUN
fsr-3726	62	3	,	,	PUNCT
fsr-3726	62	4	if	if	SCONJ
fsr-3726	62	5	the	the	DET
fsr-3726	62	6	minimum	minimum	ADJ
fsr-3726	62	7	required	require	VERB
fsr-3726	62	8	withdrawal	withdrawal	NOUN
fsr-3726	62	9	is	be	AUX
fsr-3726	62	10	$	$	SYM
fsr-3726	62	11	175,000	175,000	NUM
fsr-3726	62	12	and	and	CCONJ
fsr-3726	62	13	the	the	DET
fsr-3726	62	14	taxpayer	taxpayer	NOUN
fsr-3726	62	15	withdraws	withdraw	VERB
fsr-3726	62	16	this	this	DET
fsr-3726	62	17	amount	amount	NOUN
fsr-3726	62	18	,	,	PUNCT
fsr-3726	62	19	he	he	PRON
fsr-3726	62	20	or	or	CCONJ
fsr-3726	62	21	she	she	PRON
fsr-3726	62	22	must	must	AUX
fsr-3726	62	23	pay	pay	VERB
fsr-3726	62	24	an	an	DET
fsr-3726	62	25	excess	excess	ADJ
fsr-3726	62	26	distribution	distribution	NOUN
fsr-3726	62	27	tax	tax	NOUN
fsr-3726	62	28	penalty	penalty	NOUN
fsr-3726	62	29	of	of	ADP
fsr-3726	62	30	$	$	SYM
fsr-3726	62	31	3,750	3,750	NUM
fsr-3726	62	32	(	(	PUNCT
fsr-3726	62	33	i.e.	i.e.	X
fsr-3726	62	34	,	,	PUNCT
fsr-3726	62	35	0.15(175,000	0.15(175,000	PROPN
fsr-3726	62	36	150,000	150,000	NUM
fsr-3726	62	37	)	)	PUNCT
fsr-3726	62	38	)	)	PUNCT
fsr-3726	62	39	in	in	ADP
fsr-3726	62	40	addition	addition	NOUN
fsr-3726	62	41	to	to	ADP
fsr-3726	62	42	the	the	DET
fsr-3726	62	43	normal	normal	ADJ
fsr-3726	62	44	income	income	NOUN
fsr-3726	62	45	taxes	taxis	NOUN
fsr-3726	62	46	which	which	PRON
fsr-3726	62	47	apply	apply	VERB
fsr-3726	62	48	.	.	PUNCT
fsr-3726	63	1	of	of	ADP
fsr-3726	63	2	course	course	ADV
fsr-3726	63	3	,	,	PUNCT
fsr-3726	63	4	if	if	SCONJ
fsr-3726	63	5	this	this	DET
fsr-3726	63	6	taxpayer	taxpayer	NOUN
fsr-3726	63	7	tries	try	VERB
fsr-3726	63	8	to	to	PART
fsr-3726	63	9	avoid	avoid	VERB
fsr-3726	63	10	the	the	DET
fsr-3726	63	11	excess	excess	ADJ
fsr-3726	63	12	distribution	distribution	NOUN
fsr-3726	63	13	tax	tax	NOUN
fsr-3726	63	14	by	by	ADP
fsr-3726	63	15	withdrawing	withdraw	VERB
fsr-3726	63	16	only	only	ADV
fsr-3726	63	17	$	$	SYM
fsr-3726	63	18	150,000	150,000	NUM
fsr-3726	63	19	the	the	DET
fsr-3726	63	20	50	50	NUM
fsr-3726	63	21	percent	percent	NOUN
fsr-3726	63	22	minimum	minimum	ADJ
fsr-3726	63	23	distribution	distribution	NOUN
fsr-3726	63	24	tax	tax	NOUN
fsr-3726	63	25	would	would	AUX
fsr-3726	63	26	levy	levy	VERB
fsr-3726	63	27	a	a	DET
fsr-3726	63	28	penalty	penalty	NOUN
fsr-3726	63	29	of	of	ADP
fsr-3726	63	30	$	$	SYM
fsr-3726	63	31	12,500	12,500	NUM
fsr-3726	63	32	(	(	PUNCT
fsr-3726	63	33	i.e.	i.e.	X
fsr-3726	63	34	,	,	PUNCT
fsr-3726	63	35	0.50(175,000	0.50(175,000	NUM
fsr-3726	63	36	150,000	150,000	NUM
fsr-3726	63	37	)	)	PUNCT
fsr-3726	63	38	)	)	PUNCT
fsr-3726	63	39	.	.	PUNCT
fsr-3726	64	1	estate	estate	NOUN
fsr-3726	64	2	taxes	taxis	NOUN
fsr-3726	64	3	an	an	DET
fsr-3726	64	4	estate	estate	NOUN
fsr-3726	64	5	tax	tax	NOUN
fsr-3726	64	6	return	return	NOUN
fsr-3726	64	7	must	must	AUX
fsr-3726	64	8	be	be	AUX
fsr-3726	64	9	filed	file	VERB
fsr-3726	64	10	if	if	SCONJ
fsr-3726	64	11	a	a	DET
fsr-3726	64	12	taxpayer	taxpayer	NOUN
fsr-3726	64	13	’s	’s	PART
fsr-3726	64	14	gross	gross	ADJ
fsr-3726	64	15	estate	estate	NOUN
fsr-3726	64	16	exceeds	exceed	VERB
fsr-3726	64	17	$	$	SYM
fsr-3726	64	18	600,000	600,000	NUM
fsr-3726	64	19	at	at	ADP
fsr-3726	64	20	the	the	DET
fsr-3726	64	21	time	time	NOUN
fsr-3726	64	22	of	of	ADP
fsr-3726	64	23	death	death	NOUN
fsr-3726	64	24	.	.	PUNCT
fsr-3726	65	1	generally	generally	ADV
fsr-3726	65	2	,	,	PUNCT
fsr-3726	65	3	the	the	DET
fsr-3726	65	4	balances	balance	NOUN
fsr-3726	65	5	in	in	ADP
fsr-3726	65	6	tdras	tdra	NOUN
fsr-3726	65	7	are	be	AUX
fsr-3726	65	8	included	include	VERB
fsr-3726	65	9	in	in	ADP
fsr-3726	65	10	the	the	DET
fsr-3726	65	11	valuation	valuation	NOUN
fsr-3726	65	12	of	of	ADP
fsr-3726	65	13	one	one	NUM
fsr-3726	65	14	’s	’s	PART
fsr-3726	65	15	estate	estate	NOUN
fsr-3726	65	16	at	at	ADP
fsr-3726	65	17	the	the	DET
fsr-3726	65	18	time	time	NOUN
fsr-3726	65	19	of	of	ADP
fsr-3726	65	20	death	death	NOUN
fsr-3726	65	21	and	and	CCONJ
fsr-3726	65	22	are	be	AUX
fsr-3726	65	23	subject	subject	ADJ
fsr-3726	65	24	to	to	ADP
fsr-3726	65	25	normal	normal	ADJ
fsr-3726	65	26	estate	estate	NOUN
fsr-3726	65	27	taxes	taxis	NOUN
fsr-3726	65	28	.	.	PUNCT
fsr-3726	66	1	however	however	ADV
fsr-3726	66	2	,	,	PUNCT
fsr-3726	66	3	the	the	DET
fsr-3726	66	4	law	law	NOUN
fsr-3726	66	5	allows	allow	VERB
fsr-3726	66	6	special	special	ADJ
fsr-3726	66	7	exclusions	exclusion	NOUN
fsr-3726	66	8	which	which	PRON
fsr-3726	66	9	effectively	effectively	ADV
fsr-3726	66	10	eliminate	eliminate	VERB
fsr-3726	66	11	normal	normal	ADJ
fsr-3726	66	12	estate	estate	NOUN
fsr-3726	66	13	taxes	taxis	NOUN
fsr-3726	66	14	on	on	ADP
fsr-3726	66	15	accounts	account	NOUN
fsr-3726	66	16	where	where	SCONJ
fsr-3726	66	17	one	one	NUM
fsr-3726	66	18	’s	’s	PART
fsr-3726	66	19	spouse	spouse	NOUN
fsr-3726	66	20	is	be	AUX
fsr-3726	66	21	the	the	DET
fsr-3726	66	22	beneficiary	beneficiary	NOUN
fsr-3726	66	23	or	or	CCONJ
fsr-3726	66	24	where	where	SCONJ
fsr-3726	66	25	the	the	DET
fsr-3726	66	26	remaining	remain	VERB
fsr-3726	66	27	balances	balance	NOUN
fsr-3726	66	28	are	be	AUX
fsr-3726	66	29	left	leave	VERB
fsr-3726	66	30	to	to	ADP
fsr-3726	66	31	qualified	qualified	ADJ
fsr-3726	66	32	charitable	charitable	ADJ
fsr-3726	66	33	organiza	organiza	NOUN
fsr-3726	66	34	tions	tion	NOUN
fsr-3726	66	35	(	(	PUNCT
fsr-3726	66	36	e.g.	e.g.	ADV
fsr-3726	66	37	,	,	PUNCT
fsr-3726	66	38	irs	irs	PROPN
fsr-3726	66	39	publication	publication	NOUN
fsr-3726	66	40	448	448	NUM
fsr-3726	66	41	,	,	PUNCT
fsr-3726	66	42	1992	1992	NUM
fsr-3726	66	43	)	)	PUNCT
fsr-3726	66	44	.	.	PUNCT
fsr-3726	67	1	the	the	DET
fsr-3726	67	2	excess	excess	ADJ
fsr-3726	67	3	distributions	distribution	NOUN
fsr-3726	67	4	tax	tax	NOUN
fsr-3726	67	5	described	describe	VERB
fsr-3726	67	6	above	above	ADV
fsr-3726	67	7	also	also	ADV
fsr-3726	67	8	plays	play	VERB
fsr-3726	67	9	a	a	DET
fsr-3726	67	10	role	role	NOUN
fsr-3726	67	11	in	in	ADP
fsr-3726	67	12	determining	determine	VERB
fsr-3726	67	13	the	the	DET
fsr-3726	67	14	taxes	taxis	NOUN
fsr-3726	67	15	due	due	ADJ
fsr-3726	67	16	on	on	ADP
fsr-3726	67	17	one	one	NUM
fsr-3726	67	18	’s	’s	PART
fsr-3726	67	19	estate	estate	NOUN
fsr-3726	67	20	.	.	PUNCT
fsr-3726	68	1	again	again	ADV
fsr-3726	68	2	,	,	PUNCT
fsr-3726	68	3	since	since	SCONJ
fsr-3726	68	4	tdras	tdra	NOUN
fsr-3726	68	5	are	be	AUX
fsr-3726	68	6	only	only	ADV
fsr-3726	68	7	intended	intend	VERB
fsr-3726	68	8	to	to	PART
fsr-3726	68	9	provide	provide	VERB
fsr-3726	68	10	retirement	retirement	NOUN
fsr-3726	68	11	income	income	NOUN
fsr-3726	68	12	for	for	ADP
fsr-3726	68	13	a	a	DET
fsr-3726	68	14	given	give	VERB
fsr-3726	68	15	taxpayer	taxpayer	NOUN
fsr-3726	68	16	,	,	PUNCT
fsr-3726	68	17	the	the	DET
fsr-3726	68	18	tax	tax	NOUN
fsr-3726	68	19	law	law	NOUN
fsr-3726	68	20	maintains	maintain	VERB
fsr-3726	68	21	that	that	SCONJ
fsr-3726	68	22	there	there	PRON
fsr-3726	68	23	should	should	AUX
fsr-3726	68	24	not	not	PART
fsr-3726	68	25	be	be	AUX
fsr-3726	68	26	an	an	DET
fsr-3726	68	27	“	"	PUNCT
fsr-3726	68	28	excessive	excessive	ADJ
fsr-3726	68	29	accumulation	accumulation	NOUN
fsr-3726	68	30	”	"	PUNCT
fsr-3726	68	31	of	of	ADP
fsr-3726	68	32	funds	fund	NOUN
fsr-3726	68	33	left	leave	VERB
fsr-3726	68	34	in	in	ADP
fsr-3726	68	35	these	these	DET
fsr-3726	68	36	accounts	account	NOUN
fsr-3726	68	37	at	at	ADP
fsr-3726	68	38	the	the	DET
fsr-3726	68	39	taxpayer	taxpayer	NOUN
fsr-3726	68	40	’s	’s	PART
fsr-3726	68	41	death	death	NOUN
fsr-3726	68	42	.	.	PUNCT
fsr-3726	69	1	congress	congress	PROPN
fsr-3726	69	2	has	have	AUX
fsr-3726	69	3	decided	decide	VERB
fsr-3726	69	4	that	that	SCONJ
fsr-3726	69	5	a	a	DET
fsr-3726	69	6	“	"	PUNCT
fsr-3726	69	7	reasonable	reasonable	ADJ
fsr-3726	69	8	”	"	PUNCT
fsr-3726	69	9	amount	amount	NOUN
fsr-3726	69	10	to	to	PART
fsr-3726	69	11	have	have	VERB
fsr-3726	69	12	in	in	ADP
fsr-3726	69	13	tdras	tdra	NOUN
fsr-3726	69	14	at	at	ADP
fsr-3726	69	15	one	one	NUM
fsr-3726	69	16	’s	’s	PART
fsr-3726	69	17	death	death	NOUN
fsr-3726	69	18	should	should	AUX
fsr-3726	69	19	total	total	VERB
fsr-3726	69	20	no	no	ADV
fsr-3726	69	21	more	more	ADJ
fsr-3726	69	22	than	than	ADP
fsr-3726	69	23	the	the	DET
fsr-3726	69	24	present	present	ADJ
fsr-3726	69	25	value	value	NOUN
fsr-3726	69	26	of	of	ADP
fsr-3726	69	27	a	a	DET
fsr-3726	69	28	$	$	SYM
fsr-3726	69	29	150,000	150,000	NUM
fsr-3726	69	30	annuity	annuity	NOUN
fsr-3726	69	31	for	for	ADP
fsr-3726	69	32	the	the	DET
fsr-3726	69	33	remaining	remain	VERB
fsr-3726	69	34	actuarial	actuarial	ADJ
fsr-3726	69	35	life	life	NOUN
fsr-3726	69	36	expectancy	expectancy	NOUN
fsr-3726	69	37	of	of	ADP
fsr-3726	69	38	the	the	DET
fsr-3726	69	39	taxpayer	taxpayer	NOUN
fsr-3726	69	40	at	at	ADP
fsr-3726	69	41	the	the	DET
fsr-3726	69	42	time	time	NOUN
fsr-3726	69	43	of	of	ADP
fsr-3726	69	44	their	their	PRON
fsr-3726	69	45	death	death	NOUN
fsr-3726	69	46	.	.	PUNCT
fsr-3726	70	1	thus	thus	ADV
fsr-3726	70	2	,	,	PUNCT
fsr-3726	70	3	one	one	NUM
fsr-3726	70	4	’s	’s	PART
fsr-3726	70	5	estate	estate	NOUN
fsr-3726	70	6	must	must	AUX
fsr-3726	70	7	pay	pay	VERB
fsr-3726	70	8	a	a	DET
fsr-3726	70	9	15	15	NUM
fsr-3726	70	10	percent	percent	NOUN
fsr-3726	70	11	penalty	penalty	NOUN
fsr-3726	70	12	tax	tax	NOUN
fsr-3726	70	13	on	on	ADP
fsr-3726	70	14	the	the	DET
fsr-3726	70	15	amount	amount	NOUN
fsr-3726	70	16	by	by	ADP
fsr-3726	70	17	which	which	PRON
fsr-3726	70	18	the	the	DET
fsr-3726	70	19	total	total	ADJ
fsr-3726	70	20	value	value	NOUN
fsr-3726	70	21	of	of	ADP
fsr-3726	70	22	the	the	DET
fsr-3726	70	23	deceased	deceased	PROPN
fsr-3726	70	24	’s	’s	PART
fsr-3726	70	25	tdras	tdra	NOUN
fsr-3726	70	26	exceed	exceed	VERB
fsr-3726	70	27	this	this	DET
fsr-3726	70	28	“	"	PUNCT
fsr-3726	70	29	reasonable	reasonable	ADJ
fsr-3726	70	30	”	"	PUNCT
fsr-3726	70	31	amount	amount	NOUN
fsr-3726	70	32	.	.	PUNCT
fsr-3726	71	1	this	this	DET
fsr-3726	71	2	“	"	PUNCT
fsr-3726	71	3	excess	excess	ADJ
fsr-3726	71	4	accumulation	accumulation	NOUN
fsr-3726	71	5	”	"	PUNCT
fsr-3726	71	6	tax	tax	NOUN
fsr-3726	71	7	applies	apply	VERB
fsr-3726	71	8	to	to	ADP
fsr-3726	71	9	all	all	DET
fsr-3726	71	10	tdras	tdra	NOUN
fsr-3726	71	11	regardless	regardless	ADV
fsr-3726	71	12	of	of	ADP
fsr-3726	71	13	beneficiary	beneficiary	NOUN
fsr-3726	71	14	designations	designation	NOUN
fsr-3726	71	15	.	.	PUNCT
fsr-3726	72	1	iii	iii	X
fsr-3726	72	2	.	.	PUNCT
fsr-3726	73	1	a	a	DET
fsr-3726	73	2	difficult	difficult	ADJ
fsr-3726	73	3	decision	decision	NOUN
fsr-3726	73	4	from	from	ADP
fsr-3726	73	5	the	the	DET
fsr-3726	73	6	previous	previous	ADJ
fsr-3726	73	7	discussion	discussion	NOUN
fsr-3726	73	8	it	it	PRON
fsr-3726	73	9	is	be	AUX
fsr-3726	73	10	clear	clear	ADJ
fsr-3726	73	11	that	that	SCONJ
fsr-3726	73	12	the	the	DET
fsr-3726	73	13	question	question	NOUN
fsr-3726	73	14	of	of	ADP
fsr-3726	73	15	how	how	SCONJ
fsr-3726	73	16	one	one	PRON
fsr-3726	73	17	should	should	AUX
fsr-3726	73	18	go	go	VERB
fsr-3726	73	19	about	about	ADP
fsr-3726	73	20	making	make	VERB
fsr-3726	73	21	withdrawals	withdrawal	NOUN
fsr-3726	73	22	from	from	ADP
fsr-3726	73	23	tdras	tdra	NOUN
fsr-3726	73	24	can	can	AUX
fsr-3726	73	25	be	be	AUX
fsr-3726	73	26	difficult	difficult	ADJ
fsr-3726	73	27	.	.	PUNCT
fsr-3726	74	1	for	for	ADP
fsr-3726	74	2	many	many	ADJ
fsr-3726	74	3	,	,	PUNCT
fsr-3726	74	4	it	it	PRON
fsr-3726	74	5	is	be	AUX
fsr-3726	74	6	probably	probably	ADV
fsr-3726	74	7	challenging	challenge	VERB
fsr-3726	74	8	enough	enough	ADV
fsr-3726	74	9	to	to	PART
fsr-3726	74	10	make	make	VERB
fsr-3726	74	11	withdrawals	withdrawal	NOUN
fsr-3726	74	12	that	that	PRON
fsr-3726	74	13	are	be	AUX
fsr-3726	74	14	within	within	ADP
fsr-3726	74	15	the	the	DET
fsr-3726	74	16	irs	irs	PROPN
fsr-3726	74	17	guidelines	guideline	NOUN
fsr-3726	74	18	.	.	PUNCT
fsr-3726	75	1	however	however	ADV
fsr-3726	75	2	,	,	PUNCT
fsr-3726	75	3	if	if	SCONJ
fsr-3726	75	4	one	one	NUM
fsr-3726	75	5	attempts	attempt	VERB
fsr-3726	75	6	to	to	PART
fsr-3726	75	7	make	make	VERB
fsr-3726	75	8	withdrawals	withdrawal	NOUN
fsr-3726	75	9	that	that	PRON
fsr-3726	75	10	are	be	AUX
fsr-3726	75	11	not	not	PART
fsr-3726	75	12	only	only	ADV
fsr-3726	75	13	“	"	PUNCT
fsr-3726	75	14	legal	legal	ADJ
fsr-3726	75	15	”	"	PUNCT
fsr-3726	75	16	but	but	CCONJ
fsr-3726	75	17	also	also	ADV
fsr-3726	75	18	maximize	maximize	VERB
fsr-3726	75	19	the	the	DET
fsr-3726	75	20	value	value	NOUN
fsr-3726	75	21	of	of	ADP
fsr-3726	75	22	one	one	NUM
fsr-3726	75	23	’s	’s	PART
fsr-3726	75	24	benefits	benefit	NOUN
fsr-3726	75	25	,	,	PUNCT
fsr-3726	75	26	the	the	DET
fsr-3726	75	27	withdrawals	withdrawal	NOUN
fsr-3726	75	28	from	from	ADP
fsr-3726	75	29	ta	ta	ADV
fsr-3726	75	30	-	-	PUNCT
fsr-3726	75	31	deferred	defer	VERB
fsr-3726	75	32	retirement	retirement	NOUN
fsr-3726	75	33	accounts	account	NOUN
fsr-3726	75	34	97	97	NUM
fsr-3726	75	35	problem	problem	NOUN
fsr-3726	75	36	enters	enter	VERB
fsr-3726	75	37	a	a	DET
fsr-3726	75	38	new	new	ADJ
fsr-3726	75	39	realm	realm	NOUN
fsr-3726	75	40	of	of	ADP
fsr-3726	75	41	difficulty	difficulty	NOUN
fsr-3726	75	42	.	.	PUNCT
fsr-3726	76	1	in	in	ADP
fsr-3726	76	2	either	either	DET
fsr-3726	76	3	case	case	NOUN
fsr-3726	76	4	,	,	PUNCT
fsr-3726	76	5	a	a	DET
fsr-3726	76	6	number	number	NOUN
fsr-3726	76	7	of	of	ADP
fsr-3726	76	8	practical	practical	ADJ
fsr-3726	76	9	questions	question	NOUN
fsr-3726	76	10	must	must	AUX
fsr-3726	76	11	be	be	AUX
fsr-3726	76	12	addressed	address	VERB
fsr-3726	76	13	such	such	ADJ
fsr-3726	76	14	as	as	ADP
fsr-3726	76	15	:	:	PUNCT
fsr-3726	76	16	1	1	NUM
fsr-3726	76	17	)	)	PUNCT
fsr-3726	76	18	when	when	SCONJ
fsr-3726	76	19	should	should	AUX
fsr-3726	76	20	withdrawals	withdrawal	NOUN
fsr-3726	76	21	begin	begin	VERB
fsr-3726	76	22	?	?	PUNCT
fsr-3726	77	1	2	2	X
fsr-3726	77	2	)	)	PUNCT
fsr-3726	77	3	how	how	SCONJ
fsr-3726	77	4	long	long	ADV
fsr-3726	77	5	should	should	AUX
fsr-3726	77	6	they	they	PRON
fsr-3726	77	7	continue	continue	VERB
fsr-3726	77	8	?	?	PUNCT
fsr-3726	78	1	3	3	X
fsr-3726	78	2	)	)	PUNCT
fsr-3726	78	3	how	how	SCONJ
fsr-3726	78	4	much	much	ADJ
fsr-3726	78	5	should	should	AUX
fsr-3726	78	6	be	be	AUX
fsr-3726	78	7	withdrawn	withdraw	VERB
fsr-3726	78	8	each	each	DET
fsr-3726	78	9	year	year	NOUN
fsr-3726	78	10	?	?	PUNCT
fsr-3726	79	1	4	4	NUM
fsr-3726	79	2	)	)	PUNCT
fsr-3726	79	3	from	from	ADP
fsr-3726	79	4	which	which	PRON
fsr-3726	79	5	accounts	account	NOUN
fsr-3726	79	6	should	should	AUX
fsr-3726	79	7	withdrawals	withdrawal	NOUN
fsr-3726	79	8	be	be	AUX
fsr-3726	79	9	made	make	VERB
fsr-3726	79	10	?	?	PUNCT
fsr-3726	80	1	clearly	clearly	ADV
fsr-3726	80	2	,	,	PUNCT
fsr-3726	80	3	the	the	DET
fsr-3726	80	4	premature	premature	ADJ
fsr-3726	80	5	distributions	distribution	NOUN
fsr-3726	80	6	tax	tax	NOUN
fsr-3726	80	7	can	can	AUX
fsr-3726	80	8	be	be	AUX
fsr-3726	80	9	avoided	avoid	VERB
fsr-3726	80	10	by	by	ADP
fsr-3726	80	11	not	not	PART
fsr-3726	80	12	making	make	VERB
fsr-3726	80	13	withdrawals	withdrawal	NOUN
fsr-3726	80	14	before	before	ADP
fsr-3726	80	15	age	age	NOUN
fsr-3726	80	16	59.5	59.5	NUM
fsr-3726	80	17	and	and	CCONJ
fsr-3726	80	18	the	the	DET
fsr-3726	80	19	minimum	minimum	ADJ
fsr-3726	80	20	distribution	distribution	NOUN
fsr-3726	80	21	tax	tax	NOUN
fsr-3726	80	22	can	can	AUX
fsr-3726	80	23	be	be	AUX
fsr-3726	80	24	avoided	avoid	VERB
fsr-3726	80	25	by	by	ADP
fsr-3726	80	26	making	make	VERB
fsr-3726	80	27	the	the	DET
fsr-3726	80	28	required	require	VERB
fsr-3726	80	29	minimum	minimum	NOUN
fsr-3726	80	30	withdrawal	withdrawal	NOUN
fsr-3726	80	31	beginning	begin	VERB
fsr-3726	80	32	at	at	ADP
fsr-3726	80	33	age	age	NOUN
fsr-3726	80	34	70.5	70.5	NUM
fsr-3726	80	35	.	.	PUNCT
fsr-3726	81	1	thus	thus	ADV
fsr-3726	81	2	,	,	PUNCT
fsr-3726	81	3	with	with	ADP
fsr-3726	81	4	respect	respect	NOUN
fsr-3726	81	5	to	to	ADP
fsr-3726	81	6	the	the	DET
fsr-3726	81	7	first	first	ADJ
fsr-3726	81	8	question	question	NOUN
fsr-3726	81	9	above	above	ADP
fsr-3726	81	10	we	we	PRON
fsr-3726	81	11	can	can	AUX
fsr-3726	81	12	generally	generally	ADV
fsr-3726	81	13	say	say	VERB
fsr-3726	81	14	that	that	SCONJ
fsr-3726	81	15	withdrawals	withdrawal	NOUN
fsr-3726	81	16	should	should	AUX
fsr-3726	81	17	begin	begin	VERB
fsr-3726	81	18	no	no	ADV
fsr-3726	81	19	sooner	soon	ADV
fsr-3726	81	20	than	than	ADP
fsr-3726	81	21	age	age	NOUN
fsr-3726	81	22	59.5	59.5	NUM
fsr-3726	81	23	and	and	CCONJ
fsr-3726	81	24	no	no	ADV
fsr-3726	81	25	later	later	ADV
fsr-3726	81	26	than	than	ADP
fsr-3726	81	27	70.5	70.5	NUM
fsr-3726	81	28	.	.	PUNCT
fsr-3726	82	1	a	a	DET
fsr-3726	82	2	more	more	ADV
fsr-3726	82	3	specific	specific	ADJ
fsr-3726	82	4	answer	answer	NOUN
fsr-3726	82	5	would	would	AUX
fsr-3726	82	6	require	require	VERB
fsr-3726	82	7	consideration	consideration	NOUN
fsr-3726	82	8	of	of	ADP
fsr-3726	82	9	an	an	DET
fsr-3726	82	10	individual	individual	ADJ
fsr-3726	82	11	taxpayer	taxpayer	NOUN
fsr-3726	82	12	’s	’s	PART
fsr-3726	82	13	income	income	NOUN
fsr-3726	82	14	needs	need	NOUN
fsr-3726	82	15	.	.	PUNCT
fsr-3726	83	1	similarly	similarly	ADV
fsr-3726	83	2	,	,	PUNCT
fsr-3726	83	3	with	with	ADP
fsr-3726	83	4	respect	respect	NOUN
fsr-3726	83	5	to	to	ADP
fsr-3726	83	6	the	the	DET
fsr-3726	83	7	third	third	ADJ
fsr-3726	83	8	question	question	NOUN
fsr-3726	83	9	above	above	ADP
fsr-3726	83	10	we	we	PRON
fsr-3726	83	11	can	can	AUX
fsr-3726	83	12	generally	generally	ADV
fsr-3726	83	13	say	say	VERB
fsr-3726	83	14	that	that	SCONJ
fsr-3726	83	15	the	the	DET
fsr-3726	83	16	taxpayer	taxpayer	NOUN
fsr-3726	83	17	should	should	AUX
fsr-3726	83	18	make	make	VERB
fsr-3726	83	19	at	at	ADP
fsr-3726	83	20	least	least	ADJ
fsr-3726	83	21	the	the	DET
fsr-3726	83	22	minimum	minimum	ADJ
fsr-3726	83	23	required	require	VERB
fsr-3726	83	24	withdrawal	withdrawal	NOUN
fsr-3726	83	25	beginning	begin	VERB
fsr-3726	83	26	at	at	ADP
fsr-3726	83	27	age	age	NOUN
fsr-3726	83	28	70.5	70.5	NUM
fsr-3726	83	29	in	in	ADP
fsr-3726	83	30	order	order	NOUN
fsr-3726	83	31	to	to	PART
fsr-3726	83	32	avoid	avoid	VERB
fsr-3726	83	33	the	the	DET
fsr-3726	83	34	onerous	onerous	ADJ
fsr-3726	83	35	minimum	minimum	ADJ
fsr-3726	83	36	distribution	distribution	NOUN
fsr-3726	83	37	tax	tax	NOUN
fsr-3726	83	38	penalty	penalty	NOUN
fsr-3726	83	39	.	.	PUNCT
fsr-3726	84	1	however	however	ADV
fsr-3726	84	2	,	,	PUNCT
fsr-3726	84	3	in	in	ADP
fsr-3726	84	4	some	some	DET
fsr-3726	84	5	instances	instance	NOUN
fsr-3726	84	6	it	it	PRON
fsr-3726	84	7	may	may	AUX
fsr-3726	84	8	be	be	AUX
fsr-3726	84	9	necessary	necessary	ADJ
fsr-3726	84	10	and/or	and/or	CCONJ
fsr-3726	84	11	wise	wise	ADJ
fsr-3726	84	12	to	to	PART
fsr-3726	84	13	withdraw	withdraw	VERB
fsr-3726	84	14	more	more	ADJ
fsr-3726	84	15	than	than	ADP
fsr-3726	84	16	the	the	DET
fsr-3726	84	17	minimum	minimum	ADJ
fsr-3726	84	18	required	require	VERB
fsr-3726	84	19	amount	amount	NOUN
fsr-3726	84	20	.	.	PUNCT
fsr-3726	85	1	the	the	DET
fsr-3726	85	2	“	"	PUNCT
fsr-3726	85	3	best	good	ADJ
fsr-3726	85	4	”	"	PUNCT
fsr-3726	85	5	or	or	CCONJ
fsr-3726	85	6	optimal	optimal	ADJ
fsr-3726	85	7	answer	answer	NOUN
fsr-3726	85	8	to	to	ADP
fsr-3726	85	9	all	all	PRON
fsr-3726	85	10	of	of	ADP
fsr-3726	85	11	the	the	DET
fsr-3726	85	12	questions	question	NOUN
fsr-3726	85	13	listed	list	VERB
fsr-3726	85	14	above	above	ADV
fsr-3726	85	15	requires	require	VERB
fsr-3726	85	16	one	one	NUM
fsr-3726	85	17	to	to	PART
fsr-3726	85	18	consider	consider	VERB
fsr-3726	85	19	the	the	DET
fsr-3726	85	20	simultaneous	simultaneous	ADJ
fsr-3726	85	21	impacts	impact	NOUN
fsr-3726	85	22	of	of	ADP
fsr-3726	85	23	a	a	DET
fsr-3726	85	24	number	number	NOUN
fsr-3726	85	25	of	of	ADP
fsr-3726	85	26	subtle	subtle	ADJ
fsr-3726	85	27	factors	factor	NOUN
fsr-3726	85	28	over	over	ADP
fsr-3726	85	29	a	a	DET
fsr-3726	85	30	period	period	NOUN
fsr-3726	85	31	of	of	ADP
fsr-3726	85	32	years	year	NOUN
fsr-3726	85	33	.	.	PUNCT
fsr-3726	86	1	for	for	ADP
fsr-3726	86	2	instance	instance	NOUN
fsr-3726	86	3	,	,	PUNCT
fsr-3726	86	4	when	when	SCONJ
fsr-3726	86	5	deciding	decide	VERB
fsr-3726	86	6	from	from	ADP
fsr-3726	86	7	which	which	PRON
fsr-3726	86	8	accounts	account	VERB
fsr-3726	86	9	to	to	PART
fsr-3726	86	10	actually	actually	ADV
fsr-3726	86	11	withdraw	withdraw	VERB
fsr-3726	86	12	money	money	NOUN
fsr-3726	86	13	one	one	PRON
fsr-3726	86	14	must	must	AUX
fsr-3726	86	15	consider	consider	VERB
fsr-3726	86	16	the	the	DET
fsr-3726	86	17	rates	rate	NOUN
fsr-3726	86	18	of	of	ADP
fsr-3726	86	19	return	return	NOUN
fsr-3726	86	20	on	on	ADP
fsr-3726	86	21	the	the	DET
fsr-3726	86	22	various	various	ADJ
fsr-3726	86	23	accounts	account	NOUN
fsr-3726	86	24	and	and	CCONJ
fsr-3726	86	25	the	the	DET
fsr-3726	86	26	schedule	schedule	NOUN
fsr-3726	86	27	of	of	ADP
fsr-3726	86	28	life	life	NOUN
fsr-3726	86	29	expectancy	expectancy	NOUN
fsr-3726	86	30	factors	factor	NOUN
fsr-3726	86	31	which	which	PRON
fsr-3726	86	32	will	will	AUX
fsr-3726	86	33	apply	apply	VERB
fsr-3726	86	34	to	to	ADP
fsr-3726	86	35	future	future	ADJ
fsr-3726	86	36	balances	balance	NOUN
fsr-3726	86	37	in	in	ADP
fsr-3726	86	38	the	the	DET
fsr-3726	86	39	accounts	account	NOUN
fsr-3726	86	40	.	.	PUNCT
fsr-3726	87	1	one	one	PRON
fsr-3726	87	2	might	might	AUX
fsr-3726	87	3	intuitively	intuitively	ADV
fsr-3726	87	4	sense	sense	VERB
fsr-3726	87	5	that	that	SCONJ
fsr-3726	87	6	the	the	DET
fsr-3726	87	7	optimal	optimal	ADJ
fsr-3726	87	8	withdrawal	withdrawal	NOUN
fsr-3726	87	9	policy	policy	NOUN
fsr-3726	87	10	would	would	AUX
fsr-3726	87	11	first	first	ADV
fsr-3726	87	12	involve	involve	VERB
fsr-3726	87	13	making	make	VERB
fsr-3726	87	14	withdrawals	withdrawal	NOUN
fsr-3726	87	15	from	from	ADP
fsr-3726	87	16	the	the	DET
fsr-3726	87	17	accounts	account	NOUN
fsr-3726	87	18	with	with	ADP
fsr-3726	87	19	the	the	DET
fsr-3726	87	20	lowest	low	ADJ
fsr-3726	87	21	rate	rate	NOUN
fsr-3726	87	22	of	of	ADP
fsr-3726	87	23	return	return	NOUN
fsr-3726	87	24	.	.	PUNCT
fsr-3726	88	1	however	however	ADV
fsr-3726	88	2	,	,	PUNCT
fsr-3726	88	3	it	it	PRON
fsr-3726	88	4	is	be	AUX
fsr-3726	88	5	possible	possible	ADJ
fsr-3726	88	6	that	that	SCONJ
fsr-3726	88	7	the	the	DET
fsr-3726	88	8	beneficiary	beneficiary	NOUN
fsr-3726	88	9	designations	designation	NOUN
fsr-3726	88	10	on	on	ADP
fsr-3726	88	11	higher	high	ADJ
fsr-3726	88	12	yielding	yield	VERB
fsr-3726	88	13	accounts	account	NOUN
fsr-3726	88	14	will	will	AUX
fsr-3726	88	15	,	,	PUNCT
fsr-3726	88	16	in	in	ADP
fsr-3726	88	17	subsequent	subsequent	ADJ
fsr-3726	88	18	years	year	NOUN
fsr-3726	88	19	,	,	PUNCT
fsr-3726	88	20	impose	impose	VERB
fsr-3726	88	21	higher	high	ADJ
fsr-3726	88	22	minimum	minimum	NOUN
fsr-3726	88	23	required	require	VERB
fsr-3726	88	24	withdrawals	withdrawal	NOUN
fsr-3726	88	25	which	which	PRON
fsr-3726	88	26	might	might	AUX
fsr-3726	88	27	force	force	VERB
fsr-3726	88	28	more	more	ADJ
fsr-3726	88	29	taxable	taxable	ADJ
fsr-3726	88	30	income	income	NOUN
fsr-3726	88	31	into	into	ADP
fsr-3726	88	32	higher	high	ADJ
fsr-3726	88	33	tax	tax	NOUN
fsr-3726	88	34	brackets	bracket	NOUN
fsr-3726	88	35	.	.	PUNCT
fsr-3726	89	1	for	for	ADP
fsr-3726	89	2	instance	instance	NOUN
fsr-3726	89	3	,	,	PUNCT
fsr-3726	89	4	let	let	VERB
fsr-3726	89	5	us	we	PRON
fsr-3726	89	6	suppose	suppose	VERB
fsr-3726	89	7	that	that	SCONJ
fsr-3726	89	8	the	the	DET
fsr-3726	89	9	rate	rate	NOUN
fsr-3726	89	10	of	of	ADP
fsr-3726	89	11	return	return	NOUN
fsr-3726	89	12	on	on	ADP
fsr-3726	89	13	account	account	NOUN
fsr-3726	89	14	1	1	NUM
fsr-3726	89	15	in	in	ADP
fsr-3726	89	16	table	table	NOUN
fsr-3726	89	17	2	2	NUM
fsr-3726	89	18	is	be	AUX
fsr-3726	89	19	less	less	ADJ
fsr-3726	89	20	than	than	ADP
fsr-3726	89	21	that	that	SCONJ
fsr-3726	89	22	the	the	DET
fsr-3726	89	23	return	return	NOUN
fsr-3726	89	24	on	on	ADP
fsr-3726	89	25	account	account	NOUN
fsr-3726	89	26	2	2	NUM
fsr-3726	89	27	.	.	PUNCT
fsr-3726	90	1	if	if	SCONJ
fsr-3726	90	2	the	the	DET
fsr-3726	90	3	required	require	VERB
fsr-3726	90	4	withdrawal	withdrawal	NOUN
fsr-3726	90	5	for	for	ADP
fsr-3726	90	6	year	year	NOUN
fsr-3726	90	7	1	1	NUM
fsr-3726	90	8	is	be	AUX
fsr-3726	90	9	made	make	VERB
fsr-3726	90	10	from	from	ADP
fsr-3726	90	11	account	account	NOUN
fsr-3726	90	12	1	1	NUM
fsr-3726	90	13	this	this	PRON
fsr-3726	90	14	will	will	AUX
fsr-3726	90	15	obviously	obviously	ADV
fsr-3726	90	16	cause	cause	VERB
fsr-3726	90	17	more	more	ADJ
fsr-3726	90	18	money	money	NOUN
fsr-3726	90	19	to	to	PART
fsr-3726	90	20	accumulate	accumulate	VERB
fsr-3726	90	21	in	in	ADP
fsr-3726	90	22	account	account	NOUN
fsr-3726	90	23	2	2	NUM
fsr-3726	90	24	which	which	PRON
fsr-3726	90	25	,	,	PUNCT
fsr-3726	90	26	in	in	ADP
fsr-3726	90	27	turn	turn	NOUN
fsr-3726	90	28	,	,	PUNCT
fsr-3726	90	29	will	will	AUX
fsr-3726	90	30	cause	cause	VERB
fsr-3726	90	31	the	the	DET
fsr-3726	90	32	minimum	minimum	NOUN
fsr-3726	90	33	required	require	VERB
fsr-3726	90	34	withdrawal	withdrawal	NOUN
fsr-3726	90	35	in	in	ADP
fsr-3726	90	36	subsequent	subsequent	ADJ
fsr-3726	90	37	years	year	NOUN
fsr-3726	90	38	to	to	PART
fsr-3726	90	39	be	be	AUX
fsr-3726	90	40	higher	high	ADJ
fsr-3726	90	41	(	(	PUNCT
fsr-3726	90	42	due	due	ADP
fsr-3726	90	43	to	to	ADP
fsr-3726	90	44	the	the	DET
fsr-3726	90	45	smaller	small	ADJ
fsr-3726	90	46	joint	joint	ADJ
fsr-3726	90	47	life	life	NOUN
fsr-3726	90	48	expectancy	expectancy	NOUN
fsr-3726	90	49	value	value	NOUN
fsr-3726	90	50	on	on	ADP
fsr-3726	90	51	this	this	DET
fsr-3726	90	52	account	account	NOUN
fsr-3726	90	53	)	)	PUNCT
fsr-3726	90	54	.	.	PUNCT
fsr-3726	91	1	part	part	NOUN
fsr-3726	91	2	of	of	ADP
fsr-3726	91	3	this	this	DET
fsr-3726	91	4	higher	high	ADJ
fsr-3726	91	5	minimum	minimum	NOUN
fsr-3726	91	6	required	require	VERB
fsr-3726	91	7	withdrawal	withdrawal	NOUN
fsr-3726	91	8	may	may	AUX
fsr-3726	91	9	fall	fall	VERB
fsr-3726	91	10	into	into	ADP
fsr-3726	91	11	a	a	DET
fsr-3726	91	12	higher	high	ADJ
fsr-3726	91	13	tax	tax	NOUN
fsr-3726	91	14	bracket	bracket	NOUN
fsr-3726	91	15	that	that	PRON
fsr-3726	91	16	may	may	AUX
fsr-3726	91	17	more	more	ADV
fsr-3726	91	18	than	than	ADP
fsr-3726	91	19	offset	offset	VERB
fsr-3726	91	20	the	the	DET
fsr-3726	91	21	higher	high	ADJ
fsr-3726	91	22	earnings	earning	NOUN
fsr-3726	91	23	on	on	ADP
fsr-3726	91	24	this	this	DET
fsr-3726	91	25	account	account	NOUN
fsr-3726	91	26	.	.	PUNCT
fsr-3726	92	1	thus	thus	ADV
fsr-3726	92	2	,	,	PUNCT
fsr-3726	92	3	in	in	ADP
fsr-3726	92	4	some	some	DET
fsr-3726	92	5	situations	situation	NOUN
fsr-3726	92	6	it	it	PRON
fsr-3726	92	7	might	might	AUX
fsr-3726	92	8	actually	actually	ADV
fsr-3726	92	9	be	be	AUX
fsr-3726	92	10	best	good	ADJ
fsr-3726	92	11	to	to	PART
fsr-3726	92	12	withdraw	withdraw	VERB
fsr-3726	92	13	money	money	NOUN
fsr-3726	92	14	from	from	ADP
fsr-3726	92	15	accounts	account	NOUN
fsr-3726	92	16	earning	earn	VERB
fsr-3726	92	17	the	the	DET
fsr-3726	92	18	highest	high	ADJ
fsr-3726	92	19	rates	rate	NOUN
fsr-3726	92	20	of	of	ADP
fsr-3726	92	21	return	return	NOUN
fsr-3726	92	22	.	.	PUNCT
fsr-3726	93	1	similarly	similarly	ADV
fsr-3726	93	2	,	,	PUNCT
fsr-3726	93	3	it	it	PRON
fsr-3726	93	4	is	be	AUX
fsr-3726	93	5	easy	easy	ADJ
fsr-3726	93	6	to	to	PART
fsr-3726	93	7	believe	believe	VERB
fsr-3726	93	8	that	that	SCONJ
fsr-3726	93	9	one	one	PRON
fsr-3726	93	10	should	should	AUX
fsr-3726	93	11	avoid	avoid	VERB
fsr-3726	93	12	making	make	VERB
fsr-3726	93	13	withdrawals	withdrawal	NOUN
fsr-3726	93	14	for	for	ADP
fsr-3726	93	15	as	as	ADV
fsr-3726	93	16	long	long	ADV
fsr-3726	93	17	as	as	ADP
fsr-3726	93	18	possible	possible	ADJ
fsr-3726	93	19	(	(	PUNCT
fsr-3726	93	20	if	if	SCONJ
fsr-3726	93	21	not	not	PART
fsr-3726	93	22	needed	need	VERB
fsr-3726	93	23	as	as	ADP
fsr-3726	93	24	current	current	ADJ
fsr-3726	93	25	income	income	NOUN
fsr-3726	93	26	)	)	PUNCT
fsr-3726	93	27	as	as	SCONJ
fsr-3726	93	28	this	this	PRON
fsr-3726	93	29	allows	allow	VERB
fsr-3726	93	30	the	the	DET
fsr-3726	93	31	investment	investment	NOUN
fsr-3726	93	32	to	to	PART
fsr-3726	93	33	continue	continue	VERB
fsr-3726	93	34	to	to	PART
fsr-3726	93	35	earn	earn	VERB
fsr-3726	93	36	interest	interest	NOUN
fsr-3726	93	37	and	and	CCONJ
fsr-3726	93	38	defer	defer	VERB
fsr-3726	93	39	taxes	taxis	NOUN
fsr-3726	93	40	.	.	PUNCT
fsr-3726	94	1	however	however	ADV
fsr-3726	94	2	,	,	PUNCT
fsr-3726	94	3	it	it	PRON
fsr-3726	94	4	is	be	AUX
fsr-3726	94	5	possible	possible	ADJ
fsr-3726	94	6	that	that	SCONJ
fsr-3726	94	7	in	in	ADP
fsr-3726	94	8	some	some	DET
fsr-3726	94	9	cases	case	NOUN
fsr-3726	94	10	withdrawals	withdrawal	NOUN
fsr-3726	94	11	should	should	AUX
fsr-3726	94	12	begin	begin	VERB
fsr-3726	94	13	before	before	ADP
fsr-3726	94	14	age	age	NOUN
fsr-3726	94	15	70.5	70.5	NUM
fsr-3726	94	16	to	to	PART
fsr-3726	94	17	help	help	VERB
fsr-3726	94	18	avoid	avoid	VERB
fsr-3726	94	19	exposure	exposure	NOUN
fsr-3726	94	20	to	to	ADP
fsr-3726	94	21	the	the	DET
fsr-3726	94	22	excess	excess	ADJ
fsr-3726	94	23	distribution	distribution	NOUN
fsr-3726	94	24	tax	tax	NOUN
fsr-3726	94	25	.	.	PUNCT
fsr-3726	95	1	simultaneously	simultaneously	ADV
fsr-3726	95	2	evaluating	evaluate	VERB
fsr-3726	95	3	all	all	DET
fsr-3726	95	4	these	these	DET
fsr-3726	95	5	factors	factor	NOUN
fsr-3726	95	6	affecting	affect	VERB
fsr-3726	95	7	the	the	DET
fsr-3726	95	8	decision	decision	NOUN
fsr-3726	95	9	can	can	AUX
fsr-3726	95	10	quickly	quickly	ADV
fsr-3726	95	11	over	over	ADP
fsr-3726	95	12	whelm	whelm	VERB
fsr-3726	95	13	us	we	PRON
fsr-3726	95	14	and	and	CCONJ
fsr-3726	95	15	prompt	prompt	VERB
fsr-3726	95	16	many	many	ADJ
fsr-3726	95	17	to	to	PART
fsr-3726	95	18	adopt	adopt	VERB
fsr-3726	95	19	heuristic	heuristic	ADJ
fsr-3726	95	20	withdrawal	withdrawal	NOUN
fsr-3726	95	21	policies	policy	NOUN
fsr-3726	95	22	(	(	PUNCT
fsr-3726	95	23	e.g.	e.g.	ADV
fsr-3726	95	24	,	,	PUNCT
fsr-3726	95	25	gould	gould	PROPN
fsr-3726	95	26	,	,	PUNCT
fsr-3726	95	27	1988	1988	NUM
fsr-3726	95	28	;	;	PUNCT
fsr-3726	95	29	mcintosh	mcintosh	PROPN
fsr-3726	95	30	&	&	CCONJ
fsr-3726	95	31	hollinrake	hollinrake	PROPN
fsr-3726	95	32	,	,	PUNCT
fsr-3726	95	33	1988	1988	NUM
fsr-3726	95	34	;	;	PUNCT
fsr-3726	95	35	quinn	quinn	NOUN
fsr-3726	95	36	,	,	PUNCT
fsr-3726	95	37	1988	1988	NUM
fsr-3726	95	38	;	;	PUNCT
fsr-3726	95	39	saftner	saftner	NOUN
fsr-3726	95	40	&	&	CCONJ
fsr-3726	95	41	fink	fink	PROPN
fsr-3726	95	42	,	,	PUNCT
fsr-3726	95	43	1990	1990	NUM
fsr-3726	95	44	;	;	PUNCT
fsr-3726	95	45	sage	sage	NOUN
fsr-3726	95	46	,	,	PUNCT
fsr-3726	95	47	1988	1988	NUM
fsr-3726	95	48	;	;	PUNCT
fsr-3726	95	49	tiaa	tiaa	ADJ
fsr-3726	95	50	cref	cref	NOUN
fsr-3726	95	51	,	,	PUNCT
fsr-3726	95	52	1991	1991	NUM
fsr-3726	95	53	;	;	PUNCT
fsr-3726	95	54	tritch	tritch	NOUN
fsr-3726	95	55	,	,	PUNCT
fsr-3726	95	56	1988	1988	NUM
fsr-3726	95	57	)	)	PUNCT
fsr-3726	95	58	.	.	PUNCT
fsr-3726	96	1	two	two	NUM
fsr-3726	96	2	such	such	ADJ
fsr-3726	96	3	policies	policy	NOUN
fsr-3726	96	4	are	be	AUX
fsr-3726	96	5	summarized	summarize	VERB
fsr-3726	96	6	below	below	ADP
fsr-3726	96	7	:	:	PUNCT
fsr-3726	96	8	minimal	minimal	ADJ
fsr-3726	96	9	withdrawal	withdrawal	NOUN
fsr-3726	96	10	policy	policy	NOUN
fsr-3726	96	11	:	:	PUNCT
fsr-3726	96	12	withdraw	withdraw	VERB
fsr-3726	96	13	the	the	DET
fsr-3726	96	14	maximum	maximum	NOUN
fsr-3726	96	15	of	of	ADP
fsr-3726	96	16	the	the	DET
fsr-3726	96	17	minimum	minimum	NOUN
fsr-3726	96	18	required	require	VERB
fsr-3726	96	19	by	by	ADP
fsr-3726	96	20	the	the	DET
fsr-3726	96	21	irs	irs	PROPN
fsr-3726	96	22	or	or	CCONJ
fsr-3726	96	23	the	the	DET
fsr-3726	96	24	minimum	minimum	NOUN
fsr-3726	96	25	needed	need	VERB
fsr-3726	96	26	to	to	PART
fsr-3726	96	27	reach	reach	VERB
fsr-3726	96	28	the	the	DET
fsr-3726	96	29	desired	desire	VERB
fsr-3726	96	30	level	level	NOUN
fsr-3726	96	31	of	of	ADP
fsr-3726	96	32	retirement	retirement	NOUN
fsr-3726	96	33	income	income	NOUN
fsr-3726	96	34	.	.	PUNCT
fsr-3726	97	1	the	the	DET
fsr-3726	97	2	actual	actual	ADJ
fsr-3726	97	3	withdrawal	withdrawal	NOUN
fsr-3726	97	4	is	be	AUX
fsr-3726	97	5	made	make	VERB
fsr-3726	97	6	from	from	ADP
fsr-3726	97	7	the	the	DET
fsr-3726	97	8	account(s	account(s	NOUN
fsr-3726	97	9	)	)	PUNCT
fsr-3726	97	10	paying	pay	VERB
fsr-3726	97	11	the	the	DET
fsr-3726	97	12	lowest	low	ADJ
fsr-3726	97	13	rate(s	rate(s	NOUN
fsr-3726	97	14	)	)	PUNCT
fsr-3726	97	15	of	of	ADP
fsr-3726	97	16	interest	interest	NOUN
fsr-3726	97	17	.	.	PUNCT
fsr-3726	98	1	98	98	NUM
fsr-3726	98	2	financial	financial	ADJ
fsr-3726	98	3	services	service	NOUN
fsr-3726	98	4	review	review	NOUN
fsr-3726	98	5	,	,	PUNCT
fsr-3726	98	6	3(2	3(2	NUM
fsr-3726	98	7	)	)	PUNCT
fsr-3726	98	8	1994	1994	NUM
fsr-3726	98	9	proportional	proportional	ADJ
fsr-3726	98	10	withdrawal	withdrawal	NOUN
fsr-3726	98	11	policy	policy	NOUN
fsr-3726	98	12	:	:	PUNCT
fsr-3726	98	13	same	same	ADJ
fsr-3726	98	14	as	as	ADP
fsr-3726	98	15	above	above	ADV
fsr-3726	98	16	except	except	SCONJ
fsr-3726	98	17	the	the	DET
fsr-3726	98	18	actual	actual	ADJ
fsr-3726	98	19	withdrawal	withdrawal	NOUN
fsr-3726	98	20	is	be	AUX
fsr-3726	98	21	made	make	VERB
fsr-3726	98	22	from	from	ADP
fsr-3726	98	23	all	all	DET
fsr-3726	98	24	the	the	DET
fsr-3726	98	25	accounts	account	NOUN
fsr-3726	98	26	in	in	ADP
fsr-3726	98	27	proportion	proportion	NOUN
fsr-3726	98	28	to	to	ADP
fsr-3726	98	29	their	their	PRON
fsr-3726	98	30	balances	balance	NOUN
fsr-3726	98	31	at	at	ADP
fsr-3726	98	32	the	the	DET
fsr-3726	98	33	beginning	beginning	NOUN
fsr-3726	98	34	of	of	ADP
fsr-3726	98	35	the	the	DET
fsr-3726	98	36	year	year	NOUN
fsr-3726	98	37	.	.	PUNCT
fsr-3726	99	1	(	(	PUNCT
fsr-3726	99	2	note	note	VERB
fsr-3726	99	3	:	:	PUNCT
fsr-3726	99	4	this	this	PRON
fsr-3726	99	5	is	be	AUX
fsr-3726	99	6	the	the	DET
fsr-3726	99	7	default	default	NOUN
fsr-3726	99	8	withdrawal	withdrawal	NOUN
fsr-3726	99	9	policy	policy	NOUN
fsr-3726	99	10	used	use	VERB
fsr-3726	99	11	by	by	ADP
fsr-3726	99	12	tiaa	tiaa	ADJ
fsr-3726	99	13	-	-	PUNCT
fsr-3726	99	14	cref	cref	NOUN
fsr-3726	99	15	.	.	PUNCT
fsr-3726	99	16	)	)	PUNCT
fsr-3726	100	1	notice	notice	VERB
fsr-3726	100	2	that	that	SCONJ
fsr-3726	100	3	these	these	DET
fsr-3726	100	4	policies	policy	NOUN
fsr-3726	100	5	ensure	ensure	VERB
fsr-3726	100	6	that	that	SCONJ
fsr-3726	100	7	the	the	DET
fsr-3726	100	8	taxpayer	taxpayer	NOUN
fsr-3726	100	9	withdraws	withdraw	VERB
fsr-3726	100	10	at	at	ADV
fsr-3726	100	11	least	least	ADJ
fsr-3726	100	12	as	as	ADV
fsr-3726	100	13	much	much	ADJ
fsr-3726	100	14	as	as	SCONJ
fsr-3726	100	15	required	require	VERB
fsr-3726	100	16	by	by	ADP
fsr-3726	100	17	the	the	DET
fsr-3726	100	18	irs	irs	PROPN
fsr-3726	100	19	to	to	PART
fsr-3726	100	20	avoid	avoid	VERB
fsr-3726	100	21	the	the	DET
fsr-3726	100	22	50	50	NUM
fsr-3726	100	23	percent	percent	NOUN
fsr-3726	100	24	minimum	minimum	ADJ
fsr-3726	100	25	distribution	distribution	NOUN
fsr-3726	100	26	tax	tax	NOUN
fsr-3726	100	27	penalty	penalty	NOUN
fsr-3726	100	28	.	.	PUNCT
fsr-3726	101	1	while	while	SCONJ
fsr-3726	101	2	such	such	ADJ
fsr-3726	101	3	policies	policy	NOUN
fsr-3726	101	4	may	may	AUX
fsr-3726	101	5	provide	provide	VERB
fsr-3726	101	6	good	good	ADJ
fsr-3726	101	7	“	"	PUNCT
fsr-3726	101	8	rules	rule	NOUN
fsr-3726	101	9	of	of	ADP
fsr-3726	101	10	thumb	thumb	NOUN
fsr-3726	101	11	”	"	PUNCT
fsr-3726	101	12	for	for	SCONJ
fsr-3726	101	13	the	the	DET
fsr-3726	101	14	average	average	ADJ
fsr-3726	101	15	investor	investor	NOUN
fsr-3726	101	16	to	to	PART
fsr-3726	101	17	follow	follow	VERB
fsr-3726	101	18	,	,	PUNCT
fsr-3726	101	19	specific	specific	ADJ
fsr-3726	101	20	individuals	individual	NOUN
fsr-3726	101	21	can	can	AUX
fsr-3726	101	22	lose	lose	VERB
fsr-3726	101	23	thousands	thousand	NOUN
fsr-3726	101	24	of	of	ADP
fsr-3726	101	25	dollars	dollar	NOUN
fsr-3726	101	26	by	by	ADP
fsr-3726	101	27	making	make	VERB
fsr-3726	101	28	suboptimal	suboptimal	ADJ
fsr-3726	101	29	withdrawals	withdrawal	NOUN
fsr-3726	101	30	using	use	VERB
fsr-3726	101	31	these	these	DET
fsr-3726	101	32	heuristics	heuristic	NOUN
fsr-3726	101	33	(	(	PUNCT
fsr-3726	101	34	e.g.	e.g.	ADV
fsr-3726	101	35	,	,	PUNCT
fsr-3726	101	36	katz	katz	PROPN
fsr-3726	101	37	,	,	PUNCT
fsr-3726	101	38	1990	1990	NUM
fsr-3726	101	39	;	;	PUNCT
fsr-3726	101	40	ragsdale	ragsdale	PROPN
fsr-3726	101	41	,	,	PUNCT
fsr-3726	101	42	seila	seila	NOUN
fsr-3726	101	43	,	,	PUNCT
fsr-3726	101	44	&	&	CCONJ
fsr-3726	101	45	little	little	ADJ
fsr-3726	101	46	,	,	PUNCT
fsr-3726	101	47	1993	1993	NUM
fsr-3726	101	48	)	)	PUNCT
fsr-3726	101	49	.	.	PUNCT
fsr-3726	102	1	if	if	SCONJ
fsr-3726	102	2	one	one	PRON
fsr-3726	102	3	considers	consider	VERB
fsr-3726	102	4	the	the	DET
fsr-3726	102	5	number	number	NOUN
fsr-3726	102	6	of	of	ADP
fsr-3726	102	7	individuals	individual	NOUN
fsr-3726	102	8	with	with	ADP
fsr-3726	102	9	tdra	tdra	PROPN
fsr-3726	102	10	investments	investment	NOUN
fsr-3726	102	11	and	and	CCONJ
fsr-3726	102	12	the	the	DET
fsr-3726	102	13	amount	amount	NOUN
fsr-3726	102	14	of	of	ADP
fsr-3726	102	15	money	money	NOUN
fsr-3726	102	16	deposited	deposit	VERB
fsr-3726	102	17	in	in	ADP
fsr-3726	102	18	these	these	DET
fsr-3726	102	19	accounts	account	NOUN
fsr-3726	102	20	,	,	PUNCT
fsr-3726	102	21	the	the	DET
fsr-3726	102	22	total	total	ADJ
fsr-3726	102	23	potential	potential	ADJ
fsr-3726	102	24	loss	loss	NOUN
fsr-3726	102	25	to	to	ADP
fsr-3726	102	26	individual	individual	ADJ
fsr-3726	102	27	taxpayers	taxpayer	NOUN
fsr-3726	102	28	as	as	ADP
fsr-3726	102	29	a	a	DET
fsr-3726	102	30	result	result	NOUN
fsr-3726	102	31	of	of	ADP
fsr-3726	102	32	poor	poor	ADJ
fsr-3726	102	33	or	or	CCONJ
fsr-3726	102	34	even	even	ADV
fsr-3726	102	35	slightly	slightly	ADV
fsr-3726	102	36	suboptimal	suboptimal	ADJ
fsr-3726	102	37	decision	decision	NOUN
fsr-3726	102	38	making	make	VERB
fsr-3726	102	39	is	be	AUX
fsr-3726	102	40	considerable	considerable	ADJ
fsr-3726	102	41	.	.	PUNCT
fsr-3726	103	1	thus	thus	ADV
fsr-3726	103	2	,	,	PUNCT
fsr-3726	103	3	even	even	ADV
fsr-3726	103	4	heuristics	heuristic	NOUN
fsr-3726	103	5	that	that	PRON
fsr-3726	103	6	generally	generally	ADV
fsr-3726	103	7	work	work	VERB
fsr-3726	103	8	well	well	ADV
fsr-3726	103	9	still	still	ADV
fsr-3726	103	10	may	may	AUX
fsr-3726	103	11	leave	leave	VERB
fsr-3726	103	12	specific	specific	ADJ
fsr-3726	103	13	individuals	individual	NOUN
fsr-3726	103	14	with	with	ADP
fsr-3726	103	15	very	very	ADV
fsr-3726	103	16	suboptimal	suboptimal	ADJ
fsr-3726	103	17	withdrawal	withdrawal	NOUN
fsr-3726	103	18	schedules	schedule	NOUN
fsr-3726	103	19	.	.	PUNCT
fsr-3726	104	1	iv	iv	X
fsr-3726	104	2	.	.	PUNCT
fsr-3726	105	1	an	an	DET
fsr-3726	105	2	optimization	optimization	NOUN
fsr-3726	105	3	model	model	NOUN
fsr-3726	105	4	a	a	DET
fsr-3726	105	5	taxpayer	taxpayer	NOUN
fsr-3726	105	6	facing	face	VERB
fsr-3726	105	7	the	the	DET
fsr-3726	105	8	decisions	decision	NOUN
fsr-3726	105	9	described	describe	VERB
fsr-3726	105	10	above	above	ADV
fsr-3726	105	11	might	might	AUX
fsr-3726	105	12	be	be	AUX
fsr-3726	105	13	interested	interested	ADJ
fsr-3726	105	14	in	in	ADP
fsr-3726	105	15	determining	determine	VERB
fsr-3726	105	16	the	the	DET
fsr-3726	105	17	schedule	schedule	NOUN
fsr-3726	105	18	of	of	ADP
fsr-3726	105	19	withdrawals	withdrawal	NOUN
fsr-3726	105	20	that	that	PRON
fsr-3726	105	21	maximizes	maximize	VERB
fsr-3726	105	22	the	the	DET
fsr-3726	105	23	net	net	NOUN
fsr-3726	105	24	(	(	PUNCT
fsr-3726	105	25	after	after	ADP
fsr-3726	105	26	tax	tax	NOUN
fsr-3726	105	27	)	)	PUNCT
fsr-3726	105	28	present	present	ADJ
fsr-3726	105	29	value	value	NOUN
fsr-3726	105	30	(	(	PUNCT
fsr-3726	105	31	npv	npv	NOUN
fsr-3726	105	32	)	)	PUNCT
fsr-3726	105	33	of	of	ADP
fsr-3726	105	34	the	the	DET
fsr-3726	105	35	withdrawals	withdrawal	NOUN
fsr-3726	105	36	made	make	VERB
fsr-3726	105	37	over	over	ADP
fsr-3726	105	38	their	their	PRON
fsr-3726	105	39	life	life	NOUN
fsr-3726	105	40	expectancy	expectancy	NOUN
fsr-3726	105	41	plus	plus	CCONJ
fsr-3726	105	42	the	the	DET
fsr-3726	105	43	npv	npv	NOUN
fsr-3726	105	44	of	of	ADP
fsr-3726	105	45	the	the	DET
fsr-3726	105	46	remaining	remain	VERB
fsr-3726	105	47	tdra	tdra	NOUN
fsr-3726	105	48	balances	balance	NOUN
fsr-3726	105	49	passing	pass	VERB
fsr-3726	105	50	to	to	ADP
fsr-3726	105	51	their	their	PRON
fsr-3726	105	52	beneficiaries	beneficiary	NOUN
fsr-3726	105	53	(	(	PUNCT
fsr-3726	105	54	all	all	ADV
fsr-3726	105	55	within	within	ADP
fsr-3726	105	56	irs	irs	PROPN
fsr-3726	105	57	regulations	regulation	NOUN
fsr-3726	105	58	)	)	PUNCT
fsr-3726	105	59	.	.	PUNCT
fsr-3726	106	1	in	in	ADP
fsr-3726	106	2	this	this	DET
fsr-3726	106	3	section	section	NOUN
fsr-3726	106	4	,	,	PUNCT
fsr-3726	106	5	we	we	PRON
fsr-3726	106	6	present	present	VERB
fsr-3726	106	7	a	a	DET
fsr-3726	106	8	mathematical	mathematical	ADJ
fsr-3726	106	9	programming	programming	NOUN
fsr-3726	106	10	model	model	NOUN
fsr-3726	106	11	that	that	PRON
fsr-3726	106	12	can	can	AUX
fsr-3726	106	13	be	be	AUX
fsr-3726	106	14	solved	solve	VERB
fsr-3726	106	15	to	to	PART
fsr-3726	106	16	determine	determine	VERB
fsr-3726	106	17	the	the	DET
fsr-3726	106	18	schedule	schedule	NOUN
fsr-3726	106	19	of	of	ADP
fsr-3726	106	20	withdraw	withdraw	VERB
fsr-3726	106	21	als	als	NOUN
fsr-3726	106	22	that	that	PRON
fsr-3726	106	23	achieves	achieve	VERB
fsr-3726	106	24	this	this	DET
fsr-3726	106	25	objective	objective	NOUN
fsr-3726	106	26	.	.	PUNCT
fsr-3726	107	1	assumptions	assumption	NOUN
fsr-3726	107	2	since	since	SCONJ
fsr-3726	107	3	our	our	PRON
fsr-3726	107	4	model	model	NOUN
fsr-3726	107	5	considers	consider	VERB
fsr-3726	107	6	a	a	DET
fsr-3726	107	7	series	series	NOUN
fsr-3726	107	8	of	of	ADP
fsr-3726	107	9	withdrawals	withdrawal	NOUN
fsr-3726	107	10	over	over	ADP
fsr-3726	107	11	a	a	DET
fsr-3726	107	12	number	number	NOUN
fsr-3726	107	13	of	of	ADP
fsr-3726	107	14	years	year	NOUN
fsr-3726	107	15	,	,	PUNCT
fsr-3726	107	16	it	it	PRON
fsr-3726	107	17	is	be	AUX
fsr-3726	107	18	clearly	clearly	ADV
fsr-3726	107	19	unrealistic	unrealistic	ADJ
fsr-3726	107	20	to	to	PART
fsr-3726	107	21	assume	assume	VERB
fsr-3726	107	22	that	that	SCONJ
fsr-3726	107	23	the	the	DET
fsr-3726	107	24	tax	tax	NOUN
fsr-3726	107	25	law	law	NOUN
fsr-3726	107	26	will	will	AUX
fsr-3726	107	27	not	not	PART
fsr-3726	107	28	change	change	VERB
fsr-3726	107	29	during	during	ADP
fsr-3726	107	30	this	this	DET
fsr-3726	107	31	time	time	NOUN
fsr-3726	107	32	.	.	PUNCT
fsr-3726	108	1	on	on	ADP
fsr-3726	108	2	the	the	DET
fsr-3726	108	3	other	other	ADJ
fsr-3726	108	4	hand	hand	NOUN
fsr-3726	108	5	,	,	PUNCT
fsr-3726	108	6	it	it	PRON
fsr-3726	108	7	is	be	AUX
fsr-3726	108	8	also	also	ADV
fsr-3726	108	9	clearly	clearly	ADV
fsr-3726	108	10	impossible	impossible	ADJ
fsr-3726	108	11	to	to	PART
fsr-3726	108	12	foresee	foresee	VERB
fsr-3726	108	13	what	what	PRON
fsr-3726	108	14	these	these	DET
fsr-3726	108	15	changes	change	NOUN
fsr-3726	108	16	will	will	AUX
fsr-3726	108	17	be	be	AUX
fsr-3726	108	18	-	-	PUNCT
fsr-3726	108	19	particularly	particularly	ADV
fsr-3726	108	20	those	those	PRON
fsr-3726	108	21	of	of	ADP
fsr-3726	108	22	a	a	DET
fsr-3726	108	23	political	political	ADJ
fsr-3726	108	24	or	or	CCONJ
fsr-3726	108	25	economic	economic	ADJ
fsr-3726	108	26	nature	nature	NOUN
fsr-3726	108	27	.	.	PUNCT
fsr-3726	109	1	however	however	ADV
fsr-3726	109	2	,	,	PUNCT
fsr-3726	109	3	other	other	ADJ
fsr-3726	109	4	changes	change	NOUN
fsr-3726	109	5	do	do	AUX
fsr-3726	109	6	seem	seem	VERB
fsr-3726	109	7	reasonably	reasonably	ADV
fsr-3726	109	8	certain	certain	ADJ
fsr-3726	109	9	.	.	PUNCT
fsr-3726	110	1	for	for	ADP
fsr-3726	110	2	instance	instance	NOUN
fsr-3726	110	3	,	,	PUNCT
fsr-3726	110	4	it	it	PRON
fsr-3726	110	5	is	be	AUX
fsr-3726	110	6	reasonable	reasonable	ADJ
fsr-3726	110	7	to	to	PART
fsr-3726	110	8	expect	expect	VERB
fsr-3726	110	9	the	the	DET
fsr-3726	110	10	tax	tax	NOUN
fsr-3726	110	11	rate	rate	NOUN
fsr-3726	110	12	schedules	schedule	NOUN
fsr-3726	110	13	to	to	PART
fsr-3726	110	14	change	change	VERB
fsr-3726	110	15	every	every	DET
fsr-3726	110	16	year	year	NOUN
fsr-3726	110	17	to	to	PART
fsr-3726	110	18	account	account	VERB
fsr-3726	110	19	for	for	ADP
fsr-3726	110	20	inflation	inflation	NOUN
fsr-3726	110	21	.	.	PUNCT
fsr-3726	111	1	today	today	NOUN
fsr-3726	111	2	’s	’s	PART
fsr-3726	111	3	tax	tax	NOUN
fsr-3726	111	4	rate	rate	NOUN
fsr-3726	111	5	schedules	schedule	NOUN
fsr-3726	111	6	will	will	AUX
fsr-3726	111	7	almost	almost	ADV
fsr-3726	111	8	certainly	certainly	ADV
fsr-3726	111	9	not	not	PART
fsr-3726	111	10	apply	apply	VERB
fsr-3726	111	11	10	10	NUM
fsr-3726	111	12	years	year	NOUN
fsr-3726	111	13	from	from	ADP
fsr-3726	111	14	now	now	ADV
fsr-3726	111	15	.	.	PUNCT
fsr-3726	112	1	but	but	CCONJ
fsr-3726	112	2	we	we	PRON
fsr-3726	112	3	might	might	AUX
fsr-3726	112	4	expect	expect	VERB
fsr-3726	112	5	the	the	DET
fsr-3726	112	6	current	current	ADJ
fsr-3726	112	7	schedules	schedule	NOUN
fsr-3726	112	8	adjusted	adjust	VERB
fsr-3726	112	9	for	for	ADP
fsr-3726	112	10	inflation	inflation	NOUN
fsr-3726	112	11	may	may	AUX
fsr-3726	112	12	reasonably	reasonably	ADV
fsr-3726	112	13	estimate	estimate	VERB
fsr-3726	112	14	what	what	PRON
fsr-3726	112	15	may	may	AUX
fsr-3726	112	16	exist	exist	VERB
fsr-3726	112	17	10	10	NUM
fsr-3726	112	18	years	year	NOUN
fsr-3726	112	19	hence	hence	ADV
fsr-3726	112	20	.	.	PUNCT
fsr-3726	113	1	similarly	similarly	ADV
fsr-3726	113	2	,	,	PUNCT
fsr-3726	113	3	the	the	DET
fsr-3726	113	4	$	$	SYM
fsr-3726	113	5	150,000	150,000	NUM
fsr-3726	113	6	limit	limit	NOUN
fsr-3726	113	7	involved	involve	VERB
fsr-3726	113	8	in	in	ADP
fsr-3726	113	9	today	today	NOUN
fsr-3726	113	10	’s	’s	PART
fsr-3726	113	11	excess	excess	ADJ
fsr-3726	113	12	distri	distri	NOUN
fsr-3726	113	13	bution	bution	NOUN
fsr-3726	113	14	tax	tax	NOUN
fsr-3726	113	15	and	and	CCONJ
fsr-3726	113	16	estate	estate	NOUN
fsr-3726	113	17	tax	tax	NOUN
fsr-3726	113	18	will	will	AUX
fsr-3726	113	19	almost	almost	ADV
fsr-3726	113	20	certainly	certainly	ADV
fsr-3726	113	21	be	be	AUX
fsr-3726	113	22	adjusted	adjust	VERB
fsr-3726	113	23	for	for	ADP
fsr-3726	113	24	inflation	inflation	NOUN
fsr-3726	113	25	in	in	ADP
fsr-3726	113	26	the	the	DET
fsr-3726	113	27	future	future	NOUN
fsr-3726	113	28	.	.	PUNCT
fsr-3726	114	1	thus	thus	ADV
fsr-3726	114	2	,	,	PUNCT
fsr-3726	114	3	our	our	PRON
fsr-3726	114	4	model	model	NOUN
fsr-3726	114	5	accounts	account	VERB
fsr-3726	114	6	for	for	ADP
fsr-3726	114	7	inflationary	inflationary	ADJ
fsr-3726	114	8	changes	change	NOUN
fsr-3726	114	9	in	in	ADP
fsr-3726	114	10	the	the	DET
fsr-3726	114	11	tax	tax	NOUN
fsr-3726	114	12	law	law	NOUN
fsr-3726	114	13	wherever	wherever	SCONJ
fsr-3726	114	14	appropriate	appropriate	ADJ
fsr-3726	114	15	.	.	PUNCT
fsr-3726	115	1	however	however	ADV
fsr-3726	115	2	,	,	PUNCT
fsr-3726	115	3	it	it	PRON
fsr-3726	115	4	does	do	AUX
fsr-3726	115	5	not	not	PART
fsr-3726	115	6	account	account	VERB
fsr-3726	115	7	for	for	ADP
fsr-3726	115	8	unforeseen	unforeseen	ADJ
fsr-3726	115	9	structural	structural	ADJ
fsr-3726	115	10	changes	change	NOUN
fsr-3726	115	11	in	in	ADP
fsr-3726	115	12	the	the	DET
fsr-3726	115	13	tax	tax	NOUN
fsr-3726	115	14	law	law	NOUN
fsr-3726	115	15	.	.	PUNCT
fsr-3726	116	1	such	such	ADJ
fsr-3726	116	2	changes	change	NOUN
fsr-3726	116	3	would	would	AUX
fsr-3726	116	4	have	have	VERB
fsr-3726	116	5	to	to	PART
fsr-3726	116	6	be	be	AUX
fsr-3726	116	7	incorporated	incorporate	VERB
fsr-3726	116	8	into	into	ADP
fsr-3726	116	9	the	the	DET
fsr-3726	116	10	model	model	NOUN
fsr-3726	116	11	as	as	SCONJ
fsr-3726	116	12	they	they	PRON
fsr-3726	116	13	occur	occur	VERB
fsr-3726	116	14	.	.	PUNCT
fsr-3726	117	1	a	a	DET
fsr-3726	117	2	number	number	NOUN
fsr-3726	117	3	of	of	ADP
fsr-3726	117	4	additional	additional	ADJ
fsr-3726	117	5	assumptions	assumption	NOUN
fsr-3726	117	6	are	be	AUX
fsr-3726	117	7	also	also	ADV
fsr-3726	117	8	reflected	reflect	VERB
fsr-3726	117	9	in	in	ADP
fsr-3726	117	10	this	this	DET
fsr-3726	117	11	model	model	NOUN
fsr-3726	117	12	.	.	PUNCT
fsr-3726	118	1	1	1	X
fsr-3726	118	2	.	.	X
fsr-3726	118	3	we	we	PRON
fsr-3726	118	4	assume	assume	VERB
fsr-3726	118	5	that	that	SCONJ
fsr-3726	118	6	withdrawals	withdrawal	NOUN
fsr-3726	118	7	are	be	AUX
fsr-3726	118	8	made	make	VERB
fsr-3726	118	9	at	at	ADP
fsr-3726	118	10	the	the	DET
fsr-3726	118	11	end	end	NOUN
fsr-3726	118	12	of	of	ADP
fsr-3726	118	13	each	each	DET
fsr-3726	118	14	year	year	NOUN
fsr-3726	118	15	to	to	PART
fsr-3726	118	16	allow	allow	VERB
fsr-3726	118	17	the	the	DET
fsr-3726	118	18	taxpayer	taxpayer	NOUN
fsr-3726	118	19	to	to	PART
fsr-3726	118	20	accumulate	accumulate	VERB
fsr-3726	118	21	as	as	ADV
fsr-3726	118	22	much	much	ADJ
fsr-3726	118	23	tax	tax	NOUN
fsr-3726	118	24	-	-	PUNCT
fsr-3726	118	25	deferred	defer	VERB
fsr-3726	118	26	income	income	NOUN
fsr-3726	118	27	as	as	ADP
fsr-3726	118	28	possible	possible	ADJ
fsr-3726	118	29	.	.	PUNCT
fsr-3726	119	1	the	the	DET
fsr-3726	119	2	formulation	formulation	NOUN
fsr-3726	119	3	can	can	AUX
fsr-3726	119	4	easily	easily	ADV
fsr-3726	119	5	be	be	AUX
fsr-3726	119	6	modified	modify	VERB
fsr-3726	119	7	so	so	SCONJ
fsr-3726	119	8	that	that	SCONJ
fsr-3726	119	9	withdrawals	withdrawal	NOUN
fsr-3726	119	10	are	be	AUX
fsr-3726	119	11	assumed	assume	VERB
fsr-3726	119	12	to	to	PART
fsr-3726	119	13	occur	occur	VERB
fsr-3726	119	14	at	at	ADP
fsr-3726	119	15	the	the	DET
fsr-3726	119	16	beginning	beginning	NOUN
fsr-3726	119	17	of	of	ADP
fsr-3726	119	18	each	each	DET
fsr-3726	119	19	year	year	NOUN
fsr-3726	119	20	or	or	CCONJ
fsr-3726	119	21	on	on	ADP
fsr-3726	119	22	some	some	DET
fsr-3726	119	23	other	other	ADJ
fsr-3726	119	24	periodic	periodic	ADJ
fsr-3726	119	25	basis	basis	NOUN
fsr-3726	119	26	,	,	PUNCT
fsr-3726	119	27	if	if	SCONJ
fsr-3726	119	28	so	so	ADV
fsr-3726	119	29	desired	desire	VERB
fsr-3726	119	30	.	.	PUNCT
fsr-3726	120	1	2	2	X
fsr-3726	120	2	.	.	X
fsr-3726	120	3	we	we	PRON
fsr-3726	120	4	assume	assume	VERB
fsr-3726	120	5	that	that	SCONJ
fsr-3726	120	6	no	no	DET
fsr-3726	120	7	contributions	contribution	NOUN
fsr-3726	120	8	have	have	AUX
fsr-3726	120	9	been	be	AUX
fsr-3726	120	10	made	make	VERB
fsr-3726	120	11	to	to	ADP
fsr-3726	120	12	any	any	DET
fsr-3726	120	13	accounts	account	NOUN
fsr-3726	120	14	on	on	ADP
fsr-3726	120	15	a	a	DET
fsr-3726	120	16	non	non	ADJ
fsr-3726	120	17	-	-	ADJ
fsr-3726	120	18	taxable	taxable	ADJ
fsr-3726	120	19	basis	basis	NOUN
fsr-3726	120	20	.	.	PUNCT
fsr-3726	121	1	additional	additional	ADJ
fsr-3726	121	2	variables	variable	NOUN
fsr-3726	121	3	and	and	CCONJ
fsr-3726	121	4	constraints	constraint	NOUN
fsr-3726	121	5	,	,	PUNCT
fsr-3726	121	6	currently	currently	ADV
fsr-3726	121	7	omitted	omit	VERB
fsr-3726	121	8	for	for	ADP
fsr-3726	121	9	simplicity	simplicity	NOUN
fsr-3726	121	10	,	,	PUNCT
fsr-3726	121	11	can	can	AUX
fsr-3726	121	12	be	be	AUX
fsr-3726	121	13	added	add	VERB
fsr-3726	121	14	to	to	ADP
fsr-3726	121	15	our	our	PRON
fsr-3726	121	16	model	model	NOUN
fsr-3726	121	17	to	to	PART
fsr-3726	121	18	accommodate	accommodate	VERB
fsr-3726	121	19	non	non	ADJ
fsr-3726	121	20	-	-	ADJ
fsr-3726	121	21	taxable	taxable	ADJ
fsr-3726	121	22	contributions	contribution	NOUN
fsr-3726	121	23	.	.	PUNCT
fsr-3726	122	1	100	100	NUM
fsr-3726	122	2	financial	financial	ADJ
fsr-3726	122	3	services	service	NOUN
fsr-3726	122	4	review	review	NOUN
fsr-3726	122	5	,	,	PUNCT
fsr-3726	122	6	3(z	3(z	NUM
fsr-3726	122	7	)	)	PUNCT
fsr-3726	122	8	1994	1994	NUM
fsr-3726	122	9	withdrawals	withdrawal	NOUN
fsr-3726	122	10	are	be	AUX
fsr-3726	122	11	determined	determine	VERB
fsr-3726	122	12	by	by	ADP
fsr-3726	122	13	dividing	divide	VERB
fsr-3726	122	14	the	the	DET
fsr-3726	122	15	balance	balance	NOUN
fsr-3726	122	16	in	in	ADP
fsr-3726	122	17	each	each	DET
fsr-3726	122	18	account	account	NOUN
fsr-3726	122	19	at	at	ADP
fsr-3726	122	20	the	the	DET
fsr-3726	122	21	beginning	beginning	NOUN
fsr-3726	122	22	of	of	ADP
fsr-3726	122	23	the	the	DET
fsr-3726	122	24	year	year	NOUN
fsr-3726	122	25	(	(	PUNCT
fsr-3726	122	26	b$	b$	VERB
fsr-3726	122	27	by	by	ADP
fsr-3726	122	28	the	the	DET
fsr-3726	122	29	joint	joint	ADJ
fsr-3726	122	30	life	life	NOUN
fsr-3726	122	31	expectancy	expectancy	NOUN
fsr-3726	122	32	factor	factor	NOUN
fsr-3726	122	33	(	(	PUNCT
fsr-3726	122	34	a$	a$	ADV
fsr-3726	122	35	supplied	supply	VERB
fsr-3726	122	36	by	by	ADP
fsr-3726	122	37	the	the	DET
fsr-3726	122	38	irs	irs	PROPN
fsr-3726	122	39	.	.	PUNCT
fsr-3726	123	1	c	c	NOUN
fsr-3726	123	2	cwij	cwij	NOUN
fsr-3726	123	3	+	+	CCONJ
fsr-3726	123	4	wn	wn	PROPN
fsr-3726	123	5	:	:	PUNCT
fsr-3726	123	6	j	j	PROPN
fsr-3726	123	7	by	by	ADP
fsr-3726	123	8	/	/	SYM
fsr-3726	123	9	uo	uo	NOUN
fsr-3726	123	10	)	)	PUNCT
fsr-3726	123	11	2	2	NUM
fsr-3726	123	12	0	0	NUM
fsr-3726	123	13	,	,	PUNCT
fsr-3726	123	14	i	i	PRON
fsr-3726	123	15	=	=	SYM
fsr-3726	123	16	n	n	CCONJ
fsr-3726	123	17	,	,	PUNCT
fsr-3726	123	18	(	(	PUNCT
fsr-3726	123	19	4	4	X
fsr-3726	123	20	)	)	PUNCT
fsr-3726	123	21	j	j	NOUN
fsr-3726	124	1	=	=	PROPN
fsr-3726	124	2	l	l	PROPN
fsr-3726	124	3	i(wo	i(wo	PROPN
fsr-3726	124	4	-	-	PUNCT
fsr-3726	124	5	bijia,)>o	bijia,)>o	PROPN
fsr-3726	124	6	,	,	PUNCT
fsr-3726	124	7	i	i	PROPN
fsr-3726	124	8	=	=	NOUN
fsr-3726	124	9	n,+i,	n,+i,	ADJ
fsr-3726	124	10	...	...	PUNCT
fsr-3726	124	11	,n	,n	PUNCT
fsr-3726	124	12	(	(	PUNCT
fsr-3726	124	13	5	5	X
fsr-3726	124	14	)	)	PUNCT
fsr-3726	124	15	j	j	NOUN
fsr-3726	124	16	=	=	NOUN
fsr-3726	124	17	l	l	PROPN
fsr-3726	124	18	as	as	SCONJ
fsr-3726	124	19	mentioned	mention	VERB
fsr-3726	124	20	in	in	ADP
fsr-3726	124	21	section	section	NOUN
fsr-3726	124	22	2.3	2.3	NUM
fsr-3726	124	23	,	,	PUNCT
fsr-3726	124	24	amounts	amount	NOUN
fsr-3726	124	25	withdrawn	withdraw	VERB
fsr-3726	124	26	from	from	ADP
fsr-3726	124	27	tdras	tdra	NOUN
fsr-3726	124	28	in	in	ADP
fsr-3726	124	29	excess	excess	NOUN
fsr-3726	124	30	of	of	ADP
fsr-3726	124	31	the	the	DET
fsr-3726	124	32	“	"	PUNCT
fsr-3726	124	33	reasonable	reasonable	ADJ
fsr-3726	124	34	withdrawal	withdrawal	NOUN
fsr-3726	124	35	limit	limit	NOUN
fsr-3726	124	36	”	"	PUNCT
fsr-3726	124	37	(	(	PUNCT
fsr-3726	124	38	presently	presently	ADV
fsr-3726	124	39	$	$	SYM
fsr-3726	124	40	150,000	150,000	NUM
fsr-3726	124	41	)	)	PUNCT
fsr-3726	124	42	in	in	ADP
fsr-3726	124	43	any	any	DET
fsr-3726	124	44	year	year	NOUN
fsr-3726	124	45	are	be	AUX
fsr-3726	124	46	subject	subject	ADJ
fsr-3726	124	47	to	to	ADP
fsr-3726	124	48	a	a	DET
fsr-3726	124	49	15	15	NUM
fsr-3726	124	50	percent	percent	NOUN
fsr-3726	124	51	excess	excess	ADJ
fsr-3726	124	52	distributions	distribution	NOUN
fsr-3726	124	53	tax	tax	NOUN
fsr-3726	124	54	.	.	PUNCT
fsr-3726	125	1	constraint	constraint	NOUN
fsr-3726	125	2	equations	equation	NOUN
fsr-3726	125	3	(	(	PUNCT
fsr-3726	125	4	6	6	NUM
fsr-3726	125	5	)	)	PUNCT
fsr-3726	125	6	and	and	CCONJ
fsr-3726	125	7	(	(	PUNCT
fsr-3726	125	8	7	7	X
fsr-3726	125	9	)	)	PUNCT
fsr-3726	125	10	force	force	NOUN
fsr-3726	125	11	the	the	DET
fsr-3726	125	12	variable	variable	ADJ
fsr-3726	125	13	ei	ei	NOUN
fsr-3726	125	14	to	to	PART
fsr-3726	125	15	equal	equal	VERB
fsr-3726	125	16	the	the	DET
fsr-3726	125	17	amount	amount	NOUN
fsr-3726	125	18	by	by	ADP
fsr-3726	125	19	which	which	PRON
fsr-3726	125	20	withdrawals	withdrawal	NOUN
fsr-3726	125	21	exceed	exceed	VERB
fsr-3726	125	22	the	the	DET
fsr-3726	125	23	inflation	inflation	NOUN
fsr-3726	125	24	-	-	PUNCT
fsr-3726	125	25	adjusted	adjust	VERB
fsr-3726	125	26	“	"	PUNCT
fsr-3726	125	27	reasonable	reasonable	ADJ
fsr-3726	125	28	withdrawal	withdrawal	NOUN
fsr-3726	125	29	limit	limit	NOUN
fsr-3726	125	30	”	"	PUNCT
fsr-3726	125	31	(	(	PUNCT
fsr-3726	125	32	_	_	NOUN
fsr-3726	125	33	‘	'	PUNCT
fsr-3726	125	34	$	$	SYM
fsr-3726	125	35	$	$	NUM
fsr-3726	125	36	?	?	NUM
fsr-3726	125	37	j	j	PROPN
fsr-3726	125	38	in	in	ADP
fsr-3726	125	39	year	year	PROPN
fsr-3726	125	40	i.	i.	NOUN
fsr-3726	126	1	any	any	DET
fsr-3726	126	2	such	such	ADJ
fsr-3726	126	3	“	"	PUNCT
fsr-3726	126	4	excessive	excessive	ADJ
fsr-3726	126	5	”	"	PUNCT
fsr-3726	126	6	withdrawals	withdrawal	NOUN
fsr-3726	126	7	are	be	AUX
fsr-3726	126	8	then	then	ADV
fsr-3726	126	9	subjected	subject	VERB
fsr-3726	126	10	to	to	ADP
fsr-3726	126	11	the	the	DET
fsr-3726	126	12	15	15	NUM
fsr-3726	126	13	percent	percent	NOUN
fsr-3726	126	14	excess	excess	ADJ
fsr-3726	126	15	distribution	distribution	NOUN
fsr-3726	126	16	tax	tax	NOUN
fsr-3726	126	17	as	as	SCONJ
fsr-3726	126	18	shown	show	VERB
fsr-3726	126	19	in	in	ADP
fsr-3726	126	20	equation	equation	NOUN
fsr-3726	126	21	(	(	PUNCT
fsr-3726	126	22	1	1	NUM
fsr-3726	126	23	)	)	PUNCT
fsr-3726	126	24	.	.	PUNCT
fsr-3726	127	1	~wij	~wij	PROPN
fsr-3726	127	2	-	-	PUNCT
fsr-3726	127	3	eis	eis	PROPN
fsr-3726	127	4	~	~	PROPN
fsr-3726	127	5	y	y	PROPN
fsr-3726	127	6	i	i	PROPN
fsr-3726	127	7	=	=	PROPN
fsr-3726	127	8	l	l	PROPN
fsr-3726	127	9	,	,	PUNCT
fsr-3726	127	10	...	...	PUNCT
fsr-3726	127	11	,	,	PUNCT
fsr-3726	127	12	n,,n,+2	n,,n,+2	PROPN
fsr-3726	127	13	,	,	PUNCT
fsr-3726	127	14	...	...	PUNCT
fsr-3726	127	15	,	,	PUNCT
fsr-3726	127	16	n	n	CCONJ
fsr-3726	127	17	(	(	PUNCT
fsr-3726	127	18	6	6	NUM
fsr-3726	127	19	)	)	PUNCT
fsr-3726	127	20	j	j	NOUN
fsr-3726	127	21	=	=	NOUN
fsr-3726	127	22	l	l	X
fsr-3726	127	23	“	"	PUNCT
fsr-3726	127	24	i	i	PRON
fsr-3726	127	25	c(wu+w,;j)-eiisi	c(wu+w,;j)-eiisi	PROPN
fsr-3726	127	26	,	,	PUNCT
fsr-3726	127	27	i	i	PROPN
fsr-3726	127	28	=	=	NOUN
fsr-3726	127	29	n,+	n,+	NUM
fsr-3726	127	30	,	,	PUNCT
fsr-3726	127	31	(	(	PUNCT
fsr-3726	127	32	7	7	X
fsr-3726	127	33	)	)	PUNCT
fsr-3726	127	34	j	j	NOUN
fsr-3726	127	35	=	=	NOUN
fsr-3726	127	36	l	l	PROPN
fsr-3726	127	37	in	in	ADP
fsr-3726	127	38	equations	equation	NOUN
fsr-3726	127	39	(	(	PUNCT
fsr-3726	127	40	8)	8)	NUM
fsr-3726	127	41	and	and	CCONJ
fsr-3726	127	42	(	(	PUNCT
fsr-3726	127	43	9	9	X
fsr-3726	127	44	)	)	PUNCT
fsr-3726	127	45	the	the	DET
fsr-3726	127	46	total	total	ADJ
fsr-3726	127	47	taxable	taxable	ADJ
fsr-3726	127	48	income	income	NOUN
fsr-3726	127	49	from	from	ADP
fsr-3726	127	50	withdrawals	withdrawal	NOUN
fsr-3726	127	51	(	(	PUNCT
fsr-3726	127	52	wij	wij	PROPN
fsr-3726	127	53	)	)	PUNCT
fsr-3726	127	54	and	and	CCONJ
fsr-3726	127	55	other	other	ADJ
fsr-3726	127	56	sources	source	NOUN
fsr-3726	127	57	(	(	PUNCT
fsr-3726	127	58	oi	oi	INTJ
fsr-3726	127	59	)	)	PUNCT
fsr-3726	127	60	is	be	AUX
fsr-3726	127	61	allocated	allocate	VERB
fsr-3726	127	62	to	to	ADP
fsr-3726	127	63	the	the	DET
fsr-3726	127	64	variables	variable	NOUN
fsr-3726	127	65	that	that	PRON
fsr-3726	127	66	represent	represent	VERB
fsr-3726	127	67	the	the	DET
fsr-3726	127	68	total	total	ADJ
fsr-3726	127	69	income	income	NOUN
fsr-3726	127	70	falling	fall	VERB
fsr-3726	127	71	into	into	ADP
fsr-3726	127	72	each	each	PRON
fsr-3726	127	73	of	of	ADP
fsr-3726	127	74	the	the	DET
fsr-3726	127	75	three	three	NUM
fsr-3726	127	76	different	different	ADJ
fsr-3726	127	77	personal	personal	ADJ
fsr-3726	127	78	income	income	NOUN
fsr-3726	127	79	tax	tax	NOUN
fsr-3726	127	80	brackets	bracket	NOUN
fsr-3726	127	81	each	each	DET
fsr-3726	127	82	year	year	NOUN
fsr-3726	127	83	(	(	PUNCT
fsr-3726	127	84	i.e.	i.e.	X
fsr-3726	127	85	,	,	PUNCT
fsr-3726	127	86	xii	xii	PROPN
fsr-3726	127	87	,	,	PUNCT
fsr-3726	127	88	xi2	xi2	PROPN
fsr-3726	127	89	,	,	PUNCT
fsr-3726	127	90	and	and	CCONJ
fsr-3726	127	91	xi3	xi3	NOUN
fsr-3726	127	92	)	)	PUNCT
fsr-3726	127	93	.	.	PUNCT
fsr-3726	128	1	given	give	VERB
fsr-3726	128	2	the	the	DET
fsr-3726	128	3	current	current	ADJ
fsr-3726	128	4	personal	personal	ADJ
fsr-3726	128	5	tax	tax	NOUN
fsr-3726	128	6	rate	rate	NOUN
fsr-3726	128	7	structure	structure	NOUN
fsr-3726	128	8	,	,	PUNCT
fsr-3726	128	9	the	the	DET
fsr-3726	128	10	objective	objective	ADJ
fsr-3726	128	11	function	function	NOUN
fsr-3726	128	12	in	in	ADP
fsr-3726	128	13	equation	equation	NOUN
fsr-3726	128	14	(	(	PUNCT
fsr-3726	128	15	1	1	X
fsr-3726	128	16	)	)	PUNCT
fsr-3726	128	17	will	will	AUX
fsr-3726	128	18	ensure	ensure	VERB
fsr-3726	128	19	that	that	SCONJ
fsr-3726	128	20	taxable	taxable	ADJ
fsr-3726	128	21	income	income	NOUN
fsr-3726	128	22	will	will	AUX
fsr-3726	128	23	be	be	AUX
fsr-3726	128	24	first	first	ADV
fsr-3726	128	25	allocated	allocate	VERB
fsr-3726	128	26	to	to	ADP
fsr-3726	128	27	xi	xi	PROPN
fsr-3726	128	28	,	,	PUNCT
fsr-3726	128	29	and	and	CCONJ
fsr-3726	128	30	then	then	ADV
fsr-3726	128	31	to	to	ADP
fsr-3726	128	32	xi2	xi2	PROPN
fsr-3726	128	33	and	and	CCONJ
fsr-3726	128	34	xi3	xi3	PROPN
fsr-3726	128	35	since	since	SCONJ
fsr-3726	128	36	the	the	DET
fsr-3726	128	37	tax	tax	NOUN
fsr-3726	128	38	rates	rate	NOUN
fsr-3726	128	39	for	for	ADP
fsr-3726	128	40	each	each	PRON
fsr-3726	128	41	of	of	ADP
fsr-3726	128	42	these	these	DET
fsr-3726	128	43	income	income	NOUN
fsr-3726	128	44	brackets	bracket	NOUN
fsr-3726	128	45	(	(	PUNCT
fsr-3726	128	46	represented	represent	VERB
fsr-3726	128	47	by	by	ADP
fsr-3726	128	48	rfh	rfh	NOUN
fsr-3726	128	49	)	)	PUNCT
fsr-3726	128	50	are	be	AUX
fsr-3726	128	51	monotonically	monotonically	ADV
fsr-3726	128	52	increasing	increase	VERB
fsr-3726	128	53	(	(	PUNCT
fsr-3726	128	54	i.e.	i.e.	X
fsr-3726	128	55	,	,	PUNCT
fsr-3726	128	56	t	t	PROPN
fsr-3726	128	57	’	'	PUNCT
fsr-3726	128	58	;	;	PUNCT
fsr-3726	128	59	<	<	X
fsr-3726	128	60	t$	t$	X
fsr-3726	128	61	c	c	NOUN
fsr-3726	128	62	t$	t$	INTJ
fsr-3726	128	63	)	)	PUNCT
fsr-3726	128	64	.	.	PUNCT
fsr-3726	129	1	inflation	inflation	NOUN
fsr-3726	129	2	-	-	PUNCT
fsr-3726	129	3	adjusted	adjust	VERB
fsr-3726	129	4	upper	upper	ADJ
fsr-3726	129	5	bounds	bound	NOUN
fsr-3726	129	6	(	(	PUNCT
fsr-3726	129	7	rnyk	rnyk	NOUN
fsr-3726	129	8	)	)	PUNCT
fsr-3726	129	9	for	for	ADP
fsr-3726	129	10	the	the	DET
fsr-3726	129	11	income	income	NOUN
fsr-3726	129	12	brackets	bracket	NOUN
fsr-3726	129	13	are	be	AUX
fsr-3726	129	14	given	give	VERB
fsr-3726	129	15	in	in	ADP
fsr-3726	129	16	equation	equation	NOUN
fsr-3726	129	17	(	(	PUNCT
fsr-3726	129	18	10	10	NUM
fsr-3726	129	19	)	)	PUNCT
fsr-3726	129	20	.	.	PUNCT
fsr-3726	130	1	~xi~-~wy	~xi~-~wy	PROPN
fsr-3726	130	2	-	-	PUNCT
fsr-3726	130	3	oi	oi	NOUN
fsr-3726	130	4	=	=	PROPN
fsr-3726	130	5	o	o	NOUN
fsr-3726	130	6	,	,	PUNCT
fsr-3726	130	7	i=	i=	PROPN
fsr-3726	130	8	1	1	NUM
fsr-3726	130	9	,	,	PUNCT
fsr-3726	130	10	.	.	PUNCT
fsr-3726	130	11	.	.	PUNCT
fsr-3726	131	1	,	,	PUNCT
fsr-3726	131	2	n,,n,+p	n,,n,+p	NOUN
fsr-3726	131	3	,	,	PUNCT
fsr-3726	131	4	.	.	PUNCT
fsr-3726	131	5	.	.	PUNCT
fsr-3726	132	1	.	.	PUNCT
fsr-3726	133	1	,	,	PUNCT
fsr-3726	133	2	n	n	PROPN
fsr-3726	133	3	(	(	PUNCT
fsr-3726	133	4	8)	8)	NUM
fsr-3726	133	5	k	k	NOUN
fsr-3726	133	6	=	=	PROPN
fsr-3726	133	7	l	l	NOUN
fsr-3726	133	8	j	j	NOUN
fsr-3726	134	1	=	=	NOUN
fsr-3726	134	2	l	l	X
fsr-3726	134	3	i	i	PRON
fsr-3726	134	4	xiki	xiki	PROPN
fsr-3726	134	5	(	(	PUNCT
fsr-3726	134	6	wg	wg	PROPN
fsr-3726	134	7	+	+	NUM
fsr-3726	134	8	dnj	dnj	PROPN
fsr-3726	134	9	)	)	PUNCT
fsr-3726	134	10	oi	oi	NOUN
fsr-3726	135	1	=	=	NOUN
fsr-3726	135	2	0	0	PROPN
fsr-3726	135	3	,	,	PUNCT
fsr-3726	135	4	i	i	PRON
fsr-3726	135	5	=	=	PROPN
fsr-3726	135	6	n,+	n,+	NUM
fsr-3726	135	7	,	,	PUNCT
fsr-3726	135	8	(	(	PUNCT
fsr-3726	135	9	9	9	NUM
fsr-3726	135	10	)	)	PUNCT
fsr-3726	136	1	k	k	NOUN
fsr-3726	136	2	=	=	PROPN
fsr-3726	136	3	l	l	NOUN
fsr-3726	136	4	j	j	NOUN
fsr-3726	136	5	=	=	NOUN
fsr-3726	136	6	l	l	PROPN
fsr-3726	136	7	xikim$	xikim$	PROPN
fsr-3726	137	1	i	i	PRON
fsr-3726	137	2	=	=	PROPN
fsr-3726	137	3	l,	l,	PROPN
fsr-3726	137	4	...	...	PUNCT
fsr-3726	137	5	,n;k	,n;k	PUNCT
fsr-3726	137	6	=	=	PRON
fsr-3726	137	7	l,2	l,2	X
fsr-3726	137	8	(	(	PUNCT
fsr-3726	137	9	10	10	NUM
fsr-3726	137	10	)	)	PUNCT
fsr-3726	137	11	the	the	DET
fsr-3726	137	12	constraints	constraint	NOUN
fsr-3726	137	13	in	in	ADP
fsr-3726	137	14	equations	equation	NOUN
fsr-3726	137	15	(	(	PUNCT
fsr-3726	137	16	11	11	NUM
fsr-3726	137	17	)	)	PUNCT
fsr-3726	137	18	through	through	ADP
fsr-3726	137	19	(	(	PUNCT
fsr-3726	137	20	13	13	NUM
fsr-3726	137	21	)	)	PUNCT
fsr-3726	137	22	indicate	indicate	VERB
fsr-3726	137	23	that	that	SCONJ
fsr-3726	137	24	each	each	DET
fsr-3726	137	25	account	account	NOUN
fsr-3726	137	26	’s	’s	PART
fsr-3726	137	27	balance	balance	NOUN
fsr-3726	137	28	at	at	ADP
fsr-3726	137	29	the	the	DET
fsr-3726	137	30	beginning	beginning	NOUN
fsr-3726	137	31	of	of	ADP
fsr-3726	137	32	each	each	DET
fsr-3726	137	33	year	year	NOUN
fsr-3726	137	34	(	(	PUNCT
fsr-3726	137	35	b$	b$	VERB
fsr-3726	137	36	should	should	AUX
fsr-3726	137	37	equal	equal	VERB
fsr-3726	137	38	the	the	DET
fsr-3726	137	39	prior	prior	ADJ
fsr-3726	137	40	year	year	NOUN
fsr-3726	137	41	’s	’s	PART
fsr-3726	137	42	beginning	begin	VERB
fsr-3726	137	43	balance	balance	NOUN
fsr-3726	137	44	plus	plus	CCONJ
fsr-3726	137	45	the	the	DET
fsr-3726	137	46	interest	interest	NOUN
fsr-3726	137	47	earned	earn	VERB
fsr-3726	137	48	,	,	PUNCT
fsr-3726	137	49	less	less	ADJ
fsr-3726	137	50	any	any	DET
fsr-3726	137	51	amount	amount	NOUN
fsr-3726	137	52	withdrawn	withdraw	VERB
fsr-3726	137	53	from	from	ADP
fsr-3726	137	54	the	the	DET
fsr-3726	137	55	account	account	NOUN
fsr-3726	137	56	.	.	PUNCT
fsr-3726	138	1	constraint	constraint	NOUN
fsr-3726	138	2	equations	equation	NOUN
fsr-3726	138	3	(	(	PUNCT
fsr-3726	138	4	12	12	NUM
fsr-3726	138	5	)	)	PUNCT
fsr-3726	138	6	and	and	CCONJ
fsr-3726	138	7	withdrawals	withdrawal	NOUN
fsr-3726	138	8	from	from	ADP
fsr-3726	138	9	tar	tar	NOUN
fsr-3726	138	10	-	-	PUNCT
fsr-3726	138	11	deferred	defer	VERB
fsr-3726	138	12	retirement	retirement	NOUN
fsr-3726	138	13	accounts	account	NOUN
fsr-3726	138	14	101	101	NUM
fsr-3726	138	15	(	(	PUNCT
fsr-3726	138	16	13	13	NUM
fsr-3726	138	17	)	)	PUNCT
fsr-3726	138	18	apply	apply	VERB
fsr-3726	138	19	,	,	PUNCT
fsr-3726	138	20	respectively	respectively	ADV
fsr-3726	138	21	,	,	PUNCT
fsr-3726	138	22	to	to	ADP
fsr-3726	138	23	the	the	DET
fsr-3726	138	24	years	year	NOUN
fsr-3726	138	25	in	in	ADP
fsr-3726	138	26	which	which	PRON
fsr-3726	138	27	the	the	DET
fsr-3726	138	28	taxpayer	taxpayer	NOUN
fsr-3726	138	29	reaches	reach	VERB
fsr-3726	138	30	age	age	NOUN
fsr-3726	138	31	70.5	70.5	NUM
fsr-3726	138	32	(	(	PUNCT
fsr-3726	138	33	n	n	CCONJ
fsr-3726	138	34	,	,	PUNCT
fsr-3726	138	35	)	)	PUNCT
fsr-3726	138	36	and	and	CCONJ
fsr-3726	138	37	71.5	71.5	NUM
fsr-3726	138	38	(	(	PUNCT
fsr-3726	138	39	n	n	CCONJ
fsr-3726	138	40	,	,	PUNCT
fsr-3726	138	41	,	,	PUNCT
fsr-3726	138	42	)	)	PUNCT
fsr-3726	138	43	.	.	PUNCT
fsr-3726	139	1	these	these	DET
fsr-3726	139	2	constraints	constraint	NOUN
fsr-3726	139	3	make	make	VERB
fsr-3726	139	4	the	the	DET
fsr-3726	139	5	necessary	necessary	ADJ
fsr-3726	139	6	adjustments	adjustment	NOUN
fsr-3726	139	7	to	to	ADP
fsr-3726	139	8	the	the	DET
fsr-3726	139	9	beginning	beginning	NOUN
fsr-3726	139	10	balances	balance	NOUN
fsr-3726	139	11	for	for	ADP
fsr-3726	139	12	years	year	NOUN
fsr-3726	140	1	+	+	PROPN
fsr-3726	140	2	+	+	PROPN
fsr-3726	140	3	i	i	PRON
fsr-3726	140	4	and	and	CCONJ
fsr-3726	140	5	4	4	NUM
fsr-3726	140	6	+	+	SYM
fsr-3726	140	7	2	2	NUM
fsr-3726	140	8	if	if	SCONJ
fsr-3726	140	9	the	the	DET
fsr-3726	140	10	deferral	deferral	ADJ
fsr-3726	140	11	provision	provision	NOUN
fsr-3726	140	12	described	describe	VERB
fsr-3726	140	13	in	in	ADP
fsr-3726	140	14	section	section	NOUN
fsr-3726	140	15	2.2	2.2	NUM
fsr-3726	140	16	is	be	AUX
fsr-3726	140	17	utilized	utilize	VERB
fsr-3726	140	18	.	.	PUNCT
fsr-3726	141	1	notice	notice	VERB
fsr-3726	141	2	that	that	SCONJ
fsr-3726	141	3	if	if	SCONJ
fsr-3726	141	4	the	the	DET
fsr-3726	141	5	deferral	deferral	ADJ
fsr-3726	141	6	provision	provision	NOUN
fsr-3726	141	7	is	be	AUX
fsr-3726	141	8	not	not	PART
fsr-3726	141	9	used	use	VERB
fsr-3726	141	10	(	(	PUNCT
fsr-3726	141	11	i.e.	i.e.	X
fsr-3726	141	12	,	,	PUNCT
fsr-3726	141	13	if	if	SCONJ
fsr-3726	141	14	all	all	PRON
fsr-3726	141	15	w,:j	w,:j	NOUN
fsr-3726	141	16	=	=	SYM
fsr-3726	141	17	0	0	X
fsr-3726	141	18	)	)	PUNCT
fsr-3726	141	19	constraint	constraint	NOUN
fsr-3726	141	20	equations	equation	NOUN
fsr-3726	141	21	(	(	PUNCT
fsr-3726	141	22	12	12	NUM
fsr-3726	141	23	)	)	PUNCT
fsr-3726	141	24	and	and	CCONJ
fsr-3726	141	25	(	(	PUNCT
fsr-3726	141	26	13	13	NUM
fsr-3726	141	27	)	)	PUNCT
fsr-3726	141	28	assume	assume	VERB
fsr-3726	141	29	the	the	DET
fsr-3726	141	30	same	same	ADJ
fsr-3726	141	31	form	form	NOUN
fsr-3726	141	32	as	as	ADP
fsr-3726	141	33	equation	equation	NOUN
fsr-3726	141	34	(	(	PUNCT
fsr-3726	141	35	11	11	NUM
fsr-3726	141	36	)	)	PUNCT
fsr-3726	141	37	.	.	PUNCT
fsr-3726	142	1	bi+i	bi+i	PROPN
fsr-3726	142	2	,	,	PUNCT
fsr-3726	142	3	j(l+rii)bii+wii	j(l+rii)bii+wii	X
fsr-3726	142	4	=	=	NOUN
fsr-3726	142	5	o	o	X
fsr-3726	142	6	,	,	PUNCT
fsr-3726	142	7	i	i	PROPN
fsr-3726	142	8	=	=	NOUN
fsr-3726	142	9	l	l	NOUN
fsr-3726	142	10	,	,	PUNCT
fsr-3726	142	11	...	...	PUNCT
fsr-3726	142	12	,	,	PUNCT
fsr-3726	142	13	n,._l	n,._l	PROPN
fsr-3726	142	14	,	,	PUNCT
fsr-3726	142	15	n,+2	n,+2	PROPN
fsr-3726	142	16	,	,	PUNCT
fsr-3726	142	17	.	.	PUNCT
fsr-3726	142	18	.	.	PUNCT
fsr-3726	142	19	.	.	PUNCT
fsr-3726	142	20	.	.	PUNCT
fsr-3726	143	1	n;j	n;j	NOUN
fsr-3726	143	2	=	=	SYM
fsr-3726	143	3	l,	l,	NOUN
fsr-3726	143	4	...	...	PUNCT
fsr-3726	143	5	,nl	,nl	NOUN
fsr-3726	143	6	(	(	PUNCT
fsr-3726	143	7	11	11	NUM
fsr-3726	143	8	)	)	PUNCT
fsr-3726	143	9	bi+l	bi+l	NOUN
fsr-3726	143	10	,	,	PUNCT
fsr-3726	143	11	j(1	j(1	NOUN
fsr-3726	143	12	+	+	PROPN
fsr-3726	143	13	ru)by+wy+w$	ru)by+wy+w$	NOUN
fsr-3726	143	14	=	=	ADJ
fsr-3726	143	15	o	o	NOUN
fsr-3726	143	16	,	,	PUNCT
fsr-3726	143	17	i	i	PROPN
fsr-3726	143	18	=	=	NOUN
fsr-3726	143	19	n,;j	n,;j	X
fsr-3726	143	20	=	=	NOUN
fsr-3726	143	21	l	l	NOUN
fsr-3726	143	22	,	,	PUNCT
fsr-3726	143	23	.	.	PUNCT
fsr-3726	143	24	.	.	PUNCT
fsr-3726	144	1	.	.	PUNCT
fsr-3726	145	1	,	,	PUNCT
fsr-3726	145	2	nl	nl	PROPN
fsr-3726	145	3	(	(	PUNCT
fsr-3726	145	4	12	12	NUM
fsr-3726	145	5	)	)	PUNCT
fsr-3726	145	6	bi+l	bi+l	NUM
fsr-3726	145	7	,	,	PUNCT
fsr-3726	145	8	j(l+r~)b~+w~-~~~wn	j(l+r~)b~+w~-~~~wn	PROPN
fsr-3726	145	9	~	~	SYM
fsr-3726	145	10	j	j	PROPN
fsr-3726	145	11	=	=	NOUN
fsr-3726	145	12	o	o	PROPN
fsr-3726	145	13	,	,	PUNCT
fsr-3726	145	14	i	i	PROPN
fsr-3726	145	15	=	=	NOUN
fsr-3726	145	16	n,+i;j	n,+i;j	NOUN
fsr-3726	145	17	=	=	NOUN
fsr-3726	145	18	l,	l,	NOUN
fsr-3726	145	19	...	...	PUNCT
fsr-3726	145	20	,ni	,ni	PUNCT
fsr-3726	145	21	(	(	PUNCT
fsr-3726	145	22	13	13	NUM
fsr-3726	145	23	)	)	PUNCT
fsr-3726	145	24	the	the	DET
fsr-3726	145	25	remaining	remain	VERB
fsr-3726	145	26	constraints	constraint	NOUN
fsr-3726	145	27	in	in	ADP
fsr-3726	145	28	the	the	DET
fsr-3726	145	29	model	model	NOUN
fsr-3726	145	30	have	have	VERB
fsr-3726	145	31	to	to	PART
fsr-3726	145	32	do	do	VERB
fsr-3726	145	33	with	with	ADP
fsr-3726	145	34	estate	estate	NOUN
fsr-3726	145	35	taxes	taxis	NOUN
fsr-3726	145	36	.	.	PUNCT
fsr-3726	146	1	as	as	SCONJ
fsr-3726	146	2	mentioned	mention	VERB
fsr-3726	146	3	earlier	early	ADV
fsr-3726	146	4	,	,	PUNCT
fsr-3726	146	5	an	an	DET
fsr-3726	146	6	estate	estate	NOUN
fsr-3726	146	7	tax	tax	NOUN
fsr-3726	146	8	return	return	NOUN
fsr-3726	146	9	does	do	AUX
fsr-3726	146	10	not	not	PART
fsr-3726	146	11	have	have	VERB
fsr-3726	146	12	to	to	PART
fsr-3726	146	13	be	be	AUX
fsr-3726	146	14	filed	file	VERB
fsr-3726	146	15	if	if	SCONJ
fsr-3726	146	16	the	the	DET
fsr-3726	146	17	value	value	NOUN
fsr-3726	146	18	of	of	ADP
fsr-3726	146	19	a	a	DET
fsr-3726	146	20	taxpayer	taxpayer	NOUN
fsr-3726	146	21	’s	’s	PART
fsr-3726	146	22	estate	estate	NOUN
fsr-3726	146	23	does	do	AUX
fsr-3726	146	24	not	not	PART
fsr-3726	146	25	exceed	exceed	VERB
fsr-3726	146	26	a	a	DET
fsr-3726	146	27	certain	certain	ADJ
fsr-3726	146	28	cutoff	cutoff	NOUN
fsr-3726	146	29	point	point	NOUN
fsr-3726	146	30	(	(	PUNCT
fsr-3726	146	31	presently	presently	ADV
fsr-3726	146	32	$	$	SYM
fsr-3726	146	33	600,000	600,000	NUM
fsr-3726	146	34	)	)	PUNCT
fsr-3726	146	35	.	.	PUNCT
fsr-3726	147	1	we	we	PRON
fsr-3726	147	2	use	use	VERB
fsr-3726	147	3	y	y	PROPN
fsr-3726	147	4	to	to	PART
fsr-3726	147	5	represent	represent	VERB
fsr-3726	147	6	this	this	DET
fsr-3726	147	7	cutoff	cutoff	NOUN
fsr-3726	147	8	point	point	NOUN
fsr-3726	147	9	(	(	PUNCT
fsr-3726	147	10	adjusted	adjust	VERB
fsr-3726	147	11	for	for	ADP
fsr-3726	147	12	inflation	inflation	NOUN
fsr-3726	147	13	)	)	PUNCT
fsr-3726	147	14	and	and	CCONJ
fsr-3726	147	15	b	b	X
fsr-3726	147	16	to	to	PART
fsr-3726	147	17	represent	represent	VERB
fsr-3726	147	18	the	the	DET
fsr-3726	147	19	estimated	estimate	VERB
fsr-3726	147	20	future	future	ADJ
fsr-3726	147	21	value	value	NOUN
fsr-3726	147	22	of	of	ADP
fsr-3726	147	23	the	the	DET
fsr-3726	147	24	taxpayer	taxpayer	NOUN
fsr-3726	147	25	’s	’s	PART
fsr-3726	147	26	estate	estate	NOUN
fsr-3726	147	27	excluding	exclude	VERB
fsr-3726	147	28	tdras	tdra	NOUN
fsr-3726	147	29	.	.	PUNCT
fsr-3726	148	1	since	since	SCONJ
fsr-3726	148	2	more	more	ADJ
fsr-3726	148	3	than	than	ADP
fsr-3726	148	4	one	one	NUM
fsr-3726	148	5	beneficiary	beneficiary	NOUN
fsr-3726	148	6	can	can	AUX
fsr-3726	148	7	be	be	AUX
fsr-3726	148	8	designated	designate	VERB
fsr-3726	148	9	for	for	ADP
fsr-3726	148	10	a	a	DET
fsr-3726	148	11	given	give	VERB
fsr-3726	148	12	tdra	tdra	NOUN
fsr-3726	148	13	,	,	PUNCT
fsr-3726	148	14	it	it	PRON
fsr-3726	148	15	is	be	AUX
fsr-3726	148	16	also	also	ADV
fsr-3726	148	17	necessary	necessary	ADJ
fsr-3726	148	18	to	to	PART
fsr-3726	148	19	consider	consider	VERB
fsr-3726	148	20	the	the	DET
fsr-3726	148	21	percentage	percentage	NOUN
fsr-3726	148	22	bj	bj	NOUN
fsr-3726	148	23	)	)	PUNCT
fsr-3726	148	24	of	of	ADP
fsr-3726	148	25	each	each	DET
fsr-3726	148	26	tdra	tdra	NOUN
fsr-3726	148	27	which	which	PRON
fsr-3726	148	28	passes	pass	VERB
fsr-3726	148	29	to	to	ADP
fsr-3726	148	30	the	the	DET
fsr-3726	148	31	taxpayer	taxpayer	NOUN
fsr-3726	148	32	’s	’s	PART
fsr-3726	148	33	spouse	spouse	NOUN
fsr-3726	148	34	or	or	CCONJ
fsr-3726	148	35	to	to	ADP
fsr-3726	148	36	a	a	DET
fsr-3726	148	37	qualified	qualified	ADJ
fsr-3726	148	38	charitable	charitable	ADJ
fsr-3726	148	39	organization	organization	NOUN
fsr-3726	148	40	(	(	PUNCT
fsr-3726	148	41	which	which	PRON
fsr-3726	148	42	are	be	AUX
fsr-3726	148	43	both	both	PRON
fsr-3726	148	44	exempt	exempt	ADJ
fsr-3726	148	45	from	from	ADP
fsr-3726	148	46	estate	estate	NOUN
fsr-3726	148	47	taxes	taxis	NOUN
fsr-3726	148	48	)	)	PUNCT
fsr-3726	148	49	in	in	ADP
fsr-3726	148	50	determining	determine	VERB
fsr-3726	148	51	the	the	DET
fsr-3726	148	52	taxable	taxable	ADJ
fsr-3726	148	53	value	value	NOUN
fsr-3726	148	54	of	of	ADP
fsr-3726	148	55	an	an	DET
fsr-3726	148	56	estate	estate	NOUN
fsr-3726	148	57	.	.	PUNCT
fsr-3726	149	1	in	in	ADP
fsr-3726	149	2	equation	equation	NOUN
fsr-3726	149	3	(	(	PUNCT
fsr-3726	149	4	14	14	NUM
fsr-3726	149	5	)	)	PUNCT
fsr-3726	149	6	the	the	DET
fsr-3726	149	7	surplus	surplus	ADJ
fsr-3726	149	8	variable	variable	NOUN
fsr-3726	149	9	s	s	PART
fsr-3726	149	10	will	will	AUX
fsr-3726	149	11	equal	equal	VERB
fsr-3726	149	12	the	the	DET
fsr-3726	149	13	amount	amount	NOUN
fsr-3726	149	14	by	by	ADP
fsr-3726	149	15	which	which	PRON
fsr-3726	149	16	the	the	DET
fsr-3726	149	17	taxpayer	taxpayer	NOUN
fsr-3726	149	18	’s	’s	PART
fsr-3726	149	19	gross	gross	ADJ
fsr-3726	149	20	taxable	taxable	ADJ
fsr-3726	149	21	estate	estate	NOUN
fsr-3726	149	22	exceeds	exceed	VERB
fsr-3726	149	23	y.	y.	NOUN
fsr-3726	149	24	similarly	similarly	ADV
fsr-3726	149	25	,	,	PUNCT
fsr-3726	149	26	if	if	SCONJ
fsr-3726	149	27	estate	estate	NOUN
fsr-3726	149	28	taxes	taxis	NOUN
fsr-3726	149	29	must	must	AUX
fsr-3726	149	30	be	be	AUX
fsr-3726	149	31	paid	pay	VERB
fsr-3726	149	32	the	the	DET
fsr-3726	149	33	optimal	optimal	ADJ
fsr-3726	149	34	value	value	NOUN
fsr-3726	149	35	for	for	ADP
fsr-3726	149	36	the	the	DET
fsr-3726	149	37	binary	binary	PROPN
fsr-3726	149	38	variable	variable	PROPN
fsr-3726	149	39	h	h	NOUN
fsr-3726	149	40	will	will	AUX
fsr-3726	149	41	be	be	AUX
fsr-3726	149	42	one	one	NUM
fsr-3726	149	43	in	in	ADP
fsr-3726	149	44	equation	equation	NOUN
fsr-3726	149	45	(	(	PUNCT
fsr-3726	149	46	15	15	NUM
fsr-3726	149	47	)	)	PUNCT
fsr-3726	149	48	(	(	PUNCT
fsr-3726	149	49	where	where	SCONJ
fsr-3726	149	50	m	m	PROPN
fsr-3726	149	51	represents	represent	VERB
fsr-3726	149	52	a	a	DET
fsr-3726	149	53	very	very	ADV
fsr-3726	149	54	large	large	ADJ
fsr-3726	149	55	number	number	NOUN
fsr-3726	149	56	)	)	PUNCT
fsr-3726	149	57	.	.	PUNCT
fsr-3726	150	1	“	"	PUNCT
fsr-3726	150	2	1	1	NUM
fsr-3726	150	3	c(l-~j)bn+lj+8-~i~	c(l-~j)bn+lj+8-~i~	PROPN
fsr-3726	150	4	j	j	PROPN
fsr-3726	150	5	=	=	PROPN
fsr-3726	150	6	l	l	X
fsr-3726	150	7	(	(	PUNCT
fsr-3726	150	8	14	14	NUM
fsr-3726	150	9	)	)	PUNCT
fsr-3726	150	10	slm?l	slm?l	NOUN
fsr-3726	150	11	(	(	PUNCT
fsr-3726	150	12	15	15	NUM
fsr-3726	150	13	)	)	PUNCT
fsr-3726	150	14	from	from	ADP
fsr-3726	150	15	equations	equation	NOUN
fsr-3726	150	16	(	(	PUNCT
fsr-3726	150	17	14	14	NUM
fsr-3726	150	18	)	)	PUNCT
fsr-3726	150	19	and	and	CCONJ
fsr-3726	150	20	(	(	PUNCT
fsr-3726	150	21	15	15	X
fsr-3726	150	22	)	)	PUNCT
fsr-3726	150	23	we	we	PRON
fsr-3726	150	24	know	know	VERB
fsr-3726	150	25	that	that	SCONJ
fsr-3726	150	26	if	if	SCONJ
fsr-3726	150	27	estate	estate	NOUN
fsr-3726	150	28	taxes	taxis	NOUN
fsr-3726	150	29	must	must	AUX
fsr-3726	150	30	be	be	AUX
fsr-3726	150	31	paid	pay	VERB
fsr-3726	150	32	,	,	PUNCT
fsr-3726	150	33	h	h	NOUN
fsr-3726	150	34	=	=	NOUN
fsr-3726	150	35	1	1	NUM
fsr-3726	150	36	and	and	CCONJ
fsr-3726	150	37	the	the	DET
fsr-3726	150	38	taxable	taxable	ADJ
fsr-3726	150	39	value	value	NOUN
fsr-3726	150	40	of	of	ADP
fsr-3726	150	41	the	the	DET
fsr-3726	150	42	estate	estate	NOUN
fsr-3726	150	43	is	be	AUX
fsr-3726	150	44	y+s	y+s	NUM
fsr-3726	150	45	.	.	PUNCT
fsr-3726	151	1	in	in	ADP
fsr-3726	151	2	this	this	DET
fsr-3726	151	3	case	case	NOUN
fsr-3726	151	4	,	,	PUNCT
fsr-3726	151	5	it	it	PRON
fsr-3726	151	6	is	be	AUX
fsr-3726	151	7	necessary	necessary	ADJ
fsr-3726	151	8	to	to	PART
fsr-3726	151	9	allocate	allocate	VERB
fsr-3726	151	10	the	the	DET
fsr-3726	151	11	taxable	taxable	ADJ
fsr-3726	151	12	value	value	NOUN
fsr-3726	151	13	of	of	ADP
fsr-3726	151	14	the	the	DET
fsr-3726	151	15	estate	estate	NOUN
fsr-3726	151	16	to	to	ADP
fsr-3726	151	17	variables	variable	NOUN
fsr-3726	151	18	in	in	ADP
fsr-3726	151	19	equation	equation	NOUN
fsr-3726	151	20	(	(	PUNCT
fsr-3726	151	21	1	1	X
fsr-3726	151	22	)	)	PUNCT
fsr-3726	151	23	which	which	PRON
fsr-3726	151	24	represented	represent	VERB
fsr-3726	151	25	the	the	DET
fsr-3726	151	26	different	different	ADJ
fsr-3726	151	27	estate	estate	NOUN
fsr-3726	151	28	income	income	NOUN
fsr-3726	151	29	tax	tax	NOUN
fsr-3726	151	30	brackets	bracket	NOUN
fsr-3726	151	31	(	(	PUNCT
fsr-3726	151	32	i.e.	i.e.	X
fsr-3726	151	33	,	,	PUNCT
fsr-3726	151	34	the	the	DET
fsr-3726	151	35	yk	yk	PROPN
fsr-3726	151	36	)	)	PUNCT
fsr-3726	151	37	.	.	PUNCT
fsr-3726	152	1	this	this	PRON
fsr-3726	152	2	is	be	AUX
fsr-3726	152	3	accomplished	accomplish	VERB
fsr-3726	152	4	in	in	ADP
fsr-3726	152	5	equation	equation	NOUN
fsr-3726	152	6	(	(	PUNCT
fsr-3726	152	7	16	16	NUM
fsr-3726	152	8	)	)	PUNCT
fsr-3726	152	9	.	.	PUNCT
fsr-3726	153	1	upper	upper	ADJ
fsr-3726	153	2	bounds	bound	NOUN
fsr-3726	153	3	for	for	ADP
fsr-3726	153	4	the	the	DET
fsr-3726	153	5	different	different	ADJ
fsr-3726	153	6	estate	estate	NOUN
fsr-3726	153	7	income	income	NOUN
fsr-3726	153	8	tax	tax	NOUN
fsr-3726	153	9	brackets	bracket	NOUN
fsr-3726	153	10	are	be	AUX
fsr-3726	153	11	given	give	VERB
fsr-3726	153	12	in	in	ADP
fsr-3726	153	13	equation	equation	NOUN
fsr-3726	153	14	(	(	PUNCT
fsr-3726	153	15	17	17	NUM
fsr-3726	153	16	)	)	PUNCT
fsr-3726	153	17	.	.	PUNCT
fsr-3726	154	1	also	also	ADV
fsr-3726	154	2	notice	notice	VERB
fsr-3726	154	3	that	that	SCONJ
fsr-3726	154	4	since	since	SCONJ
fsr-3726	154	5	the	the	DET
fsr-3726	154	6	yk	yk	PROPN
fsr-3726	154	7	are	be	AUX
fsr-3726	154	8	penalized	penalize	VERB
fsr-3726	154	9	in	in	ADP
fsr-3726	154	10	equation	equation	NOUN
fsr-3726	154	11	(	(	PUNCT
fsr-3726	154	12	1	1	X
fsr-3726	154	13	)	)	PUNCT
fsr-3726	154	14	an	an	DET
fsr-3726	154	15	optimizer	optimizer	NOUN
fsr-3726	154	16	will	will	AUX
fsr-3726	154	17	attempt	attempt	VERB
fsr-3726	154	18	to	to	PART
fsr-3726	154	19	sets	set	VERB
fsr-3726	154	20	=	=	PUNCT
fsr-3726	154	21	0	0	NUM
fsr-3726	154	22	and	and	CCONJ
fsr-3726	154	23	h	h	NOUN
fsr-3726	154	24	=	=	NOUN
fsr-3726	154	25	0	0	NUM
fsr-3726	154	26	whenever	whenever	SCONJ
fsr-3726	154	27	possible	possible	ADJ
fsr-3726	154	28	.	.	PUNCT
fsr-3726	155	1	thus	thus	ADV
fsr-3726	155	2	,	,	PUNCT
fsr-3726	155	3	in	in	ADP
fsr-3726	155	4	equations	equation	NOUN
fsr-3726	155	5	(	(	PUNCT
fsr-3726	155	6	14	14	NUM
fsr-3726	155	7	)	)	PUNCT
fsr-3726	155	8	and	and	CCONJ
fsr-3726	155	9	(	(	PUNCT
fsr-3726	155	10	15	15	NUM
fsr-3726	155	11	)	)	PUNCT
fsr-3726	155	12	,	,	PUNCT
fsr-3726	155	13	s	s	PART
fsr-3726	155	14	and	and	CCONJ
fsr-3726	155	15	h	h	NOUN
fsr-3726	155	16	will	will	AUX
fsr-3726	155	17	assume	assume	VERB
fsr-3726	155	18	strictly	strictly	ADV
fsr-3726	155	19	positive	positive	ADJ
fsr-3726	155	20	values	value	NOUN
fsr-3726	155	21	if	if	SCONJ
fsr-3726	155	22	and	and	CCONJ
fsr-3726	155	23	only	only	ADV
fsr-3726	155	24	if	if	SCONJ
fsr-3726	155	25	estate	estate	NOUN
fsr-3726	155	26	taxes	taxis	NOUN
fsr-3726	155	27	must	must	AUX
fsr-3726	155	28	be	be	AUX
fsr-3726	155	29	paid	pay	VERB
fsr-3726	155	30	.	.	PUNCT
fsr-3726	156	1	19	19	NUM
fsr-3726	156	2	cy,-s	cy,-s	PROPN
fsr-3726	156	3	-	-	PUNCT
fsr-3726	156	4	m=0	m=0	ADJ
fsr-3726	156	5	k	k	PROPN
fsr-3726	156	6	=	=	NOUN
fsr-3726	156	7	l	l	X
fsr-3726	156	8	(	(	PUNCT
fsr-3726	156	9	16	16	NUM
fsr-3726	156	10	)	)	PUNCT
fsr-3726	156	11	yk	yk	PROPN
fsr-3726	156	12	<	<	X
fsr-3726	156	13	m;,k	m;,k	PROPN
fsr-3726	156	14	=	=	PROPN
fsr-3726	156	15	l,	l,	PROPN
fsr-3726	156	16	...	...	PUNCT
fsr-3726	156	17	,18	,18	PUNCT
fsr-3726	156	18	(	(	PUNCT
fsr-3726	156	19	17	17	NUM
fsr-3726	156	20	)	)	PUNCT
fsr-3726	156	21	given	give	VERB
fsr-3726	156	22	the	the	DET
fsr-3726	156	23	current	current	ADJ
fsr-3726	156	24	estate	estate	NOUN
fsr-3726	156	25	tax	tax	NOUN
fsr-3726	156	26	rate	rate	NOUN
fsr-3726	156	27	structure	structure	NOUN
fsr-3726	156	28	,	,	PUNCT
fsr-3726	156	29	the	the	DET
fsr-3726	156	30	objective	objective	ADJ
fsr-3726	156	31	function	function	NOUN
fsr-3726	156	32	in	in	ADP
fsr-3726	156	33	equation	equation	NOUN
fsr-3726	156	34	(	(	PUNCT
fsr-3726	156	35	1	1	X
fsr-3726	156	36	)	)	PUNCT
fsr-3726	156	37	will	will	AUX
fsr-3726	156	38	ensure	ensure	VERB
fsr-3726	156	39	that	that	SCONJ
fsr-3726	156	40	the	the	DET
fsr-3726	156	41	taxable	taxable	ADJ
fsr-3726	156	42	value	value	NOUN
fsr-3726	156	43	of	of	ADP
fsr-3726	156	44	the	the	DET
fsr-3726	156	45	estate	estate	NOUN
fsr-3726	156	46	will	will	AUX
fsr-3726	156	47	be	be	AUX
fsr-3726	156	48	first	first	ADV
fsr-3726	156	49	allocated	allocate	VERB
fsr-3726	156	50	to	to	ADP
fsr-3726	156	51	yi	yi	PROPN
fsr-3726	156	52	and	and	CCONJ
fsr-3726	156	53	then	then	ADV
fsr-3726	156	54	to	to	AUX
fsr-3726	156	55	y2	y2	VERB
fsr-3726	156	56	and	and	CCONJ
fsr-3726	156	57	so	so	ADV
fsr-3726	156	58	forth	forth	ADV
fsr-3726	156	59	up	up	ADV
fsr-3726	156	60	to	to	ADP
fsr-3726	156	61	yt7	yt7	NOUN
fsr-3726	156	62	since	since	SCONJ
fsr-3726	156	63	the	the	DET
fsr-3726	156	64	tax	tax	NOUN
fsr-3726	156	65	rates	rate	NOUN
fsr-3726	156	66	for	for	ADP
fsr-3726	156	67	each	each	PRON
fsr-3726	156	68	of	of	ADP
fsr-3726	156	69	these	these	DET
fsr-3726	156	70	income	income	NOUN
fsr-3726	156	71	brackets	bracket	NOUN
fsr-3726	156	72	are	be	AUX
fsr-3726	156	73	monotonically	monotonically	ADV
fsr-3726	156	74	102	102	NUM
fsr-3726	156	75	ftnah’cial	ftnah’cial	ADJ
fsr-3726	156	76	services	service	NOUN
fsr-3726	156	77	review	review	NOUN
fsr-3726	156	78	,	,	PUNCT
fsr-3726	156	79	3(2	3(2	NUM
fsr-3726	156	80	)	)	PUNCT
fsr-3726	156	81	1994	1994	NUM
fsr-3726	156	82	increasing	increase	VERB
fsr-3726	156	83	(	(	PUNCT
fsr-3726	156	84	i.e.	i.e.	X
fsr-3726	156	85	,	,	PUNCT
fsr-3726	156	86	0.18	0.18	NUM
fsr-3726	156	87	=	=	SYM
fsr-3726	156	88	t	t	PROPN
fsr-3726	156	89	:	:	PUNCT
fsr-3726	156	90	c	c	X
fsr-3726	156	91	ti	ti	X
fsr-3726	156	92	<	<	X
fsr-3726	156	93	.	.	PUNCT
fsr-3726	156	94	.	.	PUNCT
fsr-3726	156	95	.	.	PUNCT
fsr-3726	157	1	<	<	X
fsr-3726	157	2	tt7	tt7	PROPN
fsr-3726	157	3	=	=	SYM
fsr-3726	157	4	0.55	0.55	NUM
fsr-3726	157	5	)	)	PUNCT
fsr-3726	157	6	.	.	PUNCT
fsr-3726	158	1	however	however	ADV
fsr-3726	158	2	,	,	PUNCT
fsr-3726	158	3	t	t	PROPN
fsr-3726	158	4	&	&	CCONJ
fsr-3726	158	5	=	=	PROPN
fsr-3726	158	6	0.60	0.60	NUM
fsr-3726	158	7	and	and	CCONJ
fsr-3726	158	8	t	t	PROPN
fsr-3726	158	9	&	&	CCONJ
fsr-3726	158	10	,	,	PUNCT
fsr-3726	158	11	=	=	PROPN
fsr-3726	158	12	0.55	0.55	NUM
fsr-3726	158	13	.	.	PUNCT
fsr-3726	159	1	thus	thus	ADV
fsr-3726	159	2	,	,	PUNCT
fsr-3726	159	3	when	when	SCONJ
fsr-3726	159	4	necessary	necessary	ADJ
fsr-3726	159	5	,	,	PUNCT
fsr-3726	159	6	the	the	DET
fsr-3726	159	7	objective	objective	NOUN
fsr-3726	159	8	in	in	ADP
fsr-3726	159	9	equation	equation	NOUN
fsr-3726	159	10	(	(	PUNCT
fsr-3726	159	11	1	1	X
fsr-3726	159	12	)	)	PUNCT
fsr-3726	159	13	would	would	AUX
fsr-3726	159	14	favor	favor	VERB
fsr-3726	159	15	skipping	skip	VERB
fsr-3726	159	16	y18	y18	NOUN
fsr-3726	159	17	and	and	CCONJ
fsr-3726	159	18	allocating	allocate	VERB
fsr-3726	159	19	the	the	DET
fsr-3726	159	20	remaining	remain	VERB
fsr-3726	159	21	estate	estate	NOUN
fsr-3726	159	22	income	income	NOUN
fsr-3726	159	23	to	to	ADP
fsr-3726	159	24	yi9	yi9	PROPN
fsr-3726	159	25	since	since	SCONJ
fsr-3726	159	26	this	this	PRON
fsr-3726	159	27	has	have	VERB
fsr-3726	159	28	a	a	DET
fsr-3726	159	29	lower	low	ADJ
fsr-3726	159	30	tax	tax	NOUN
fsr-3726	159	31	rate	rate	NOUN
fsr-3726	159	32	.	.	PUNCT
fsr-3726	160	1	constraint	constraint	NOUN
fsr-3726	160	2	equations	equation	NOUN
fsr-3726	160	3	(	(	PUNCT
fsr-3726	160	4	18	18	NUM
fsr-3726	160	5	)	)	PUNCT
fsr-3726	160	6	and	and	CCONJ
fsr-3726	160	7	(	(	PUNCT
fsr-3726	160	8	19	19	NUM
fsr-3726	160	9	)	)	PUNCT
fsr-3726	160	10	ensure	ensure	VERB
fsr-3726	160	11	that	that	SCONJ
fsr-3726	160	12	this	this	PRON
fsr-3726	160	13	does	do	AUX
fsr-3726	160	14	not	not	PART
fsr-3726	160	15	happen	happen	VERB
fsr-3726	160	16	.	.	PUNCT
fsr-3726	161	1	it	it	PRON
fsr-3726	161	2	is	be	AUX
fsr-3726	161	3	clear	clear	ADJ
fsr-3726	161	4	from	from	ADP
fsr-3726	161	5	equation	equation	NOUN
fsr-3726	161	6	(	(	PUNCT
fsr-3726	161	7	19	19	NUM
fsr-3726	161	8	)	)	PUNCT
fsr-3726	161	9	that	that	PRON
fsr-3726	161	10	yi9	yi9	PROPN
fsr-3726	161	11	can	can	AUX
fsr-3726	161	12	assume	assume	VERB
fsr-3726	161	13	a	a	DET
fsr-3726	161	14	positive	positive	ADJ
fsr-3726	161	15	value	value	NOUN
fsr-3726	161	16	if	if	SCONJ
fsr-3726	161	17	and	and	CCONJ
fsr-3726	161	18	only	only	ADV
fsr-3726	161	19	if	if	SCONJ
fsr-3726	161	20	the	the	DET
fsr-3726	161	21	binary	binary	ADJ
fsr-3726	161	22	variable	variable	NOUN
fsr-3726	161	23	x	x	PUNCT
fsr-3726	161	24	is	be	AUX
fsr-3726	161	25	zero	zero	NUM
fsr-3726	161	26	.	.	PUNCT
fsr-3726	162	1	however	however	ADV
fsr-3726	162	2	,	,	PUNCT
fsr-3726	162	3	if	if	SCONJ
fsr-3726	162	4	x	x	ADP
fsr-3726	162	5	=	=	SYM
fsr-3726	162	6	0	0	NUM
fsr-3726	162	7	then	then	ADV
fsr-3726	162	8	by	by	ADP
fsr-3726	162	9	equations	equation	NOUN
fsr-3726	162	10	(	(	PUNCT
fsr-3726	162	11	17	17	NUM
fsr-3726	162	12	)	)	PUNCT
fsr-3726	162	13	and	and	CCONJ
fsr-3726	162	14	(	(	PUNCT
fsr-3726	162	15	18	18	NUM
fsr-3726	162	16	)	)	PUNCT
fsr-3726	162	17	it	it	PRON
fsr-3726	162	18	must	must	AUX
fsr-3726	162	19	be	be	AUX
fsr-3726	162	20	that	that	DET
fsr-3726	162	21	y18	y18	NUM
fsr-3726	162	22	=	=	SYM
fsr-3726	162	23	rn	rn	PROPN
fsr-3726	162	24	&	&	CCONJ
fsr-3726	162	25	.	.	PUNCT
fsr-3726	163	1	thus	thus	ADV
fsr-3726	163	2	,	,	PUNCT
fsr-3726	163	3	the	the	DET
fsr-3726	163	4	inclusion	inclusion	NOUN
fsr-3726	163	5	of	of	ADP
fsr-3726	163	6	equations	equation	NOUN
fsr-3726	163	7	(	(	PUNCT
fsr-3726	163	8	18	18	NUM
fsr-3726	163	9	)	)	PUNCT
fsr-3726	163	10	and	and	CCONJ
fsr-3726	163	11	(	(	PUNCT
fsr-3726	163	12	19	19	NUM
fsr-3726	163	13	)	)	PUNCT
fsr-3726	163	14	in	in	ADP
fsr-3726	163	15	the	the	DET
fsr-3726	163	16	model	model	NOUN
fsr-3726	163	17	ensure	ensure	VERB
fsr-3726	163	18	that	that	SCONJ
fsr-3726	163	19	estate	estate	NOUN
fsr-3726	163	20	income	income	NOUN
fsr-3726	163	21	is	be	AUX
fsr-3726	163	22	allocated	allocate	VERB
fsr-3726	163	23	to	to	ADP
fsr-3726	163	24	y19	y19	ADJ
fsr-3726	163	25	if	if	SCONJ
fsr-3726	163	26	and	and	CCONJ
fsr-3726	163	27	only	only	ADV
fsr-3726	163	28	if	if	SCONJ
fsr-3726	163	29	all	all	DET
fsr-3726	163	30	other	other	ADJ
fsr-3726	163	31	yk	yk	PROPN
fsr-3726	163	32	(	(	PUNCT
fsr-3726	163	33	including	include	VERB
fsr-3726	163	34	yis	yis	PROPN
fsr-3726	163	35	)	)	PUNCT
fsr-3726	163	36	have	have	AUX
fsr-3726	163	37	reached	reach	VERB
fsr-3726	163	38	their	their	PRON
fsr-3726	163	39	upper	upper	ADJ
fsr-3726	163	40	bounds	bound	NOUN
fsr-3726	163	41	.	.	PUNCT
fsr-3726	164	1	(	(	PUNCT
fsr-3726	164	2	18	18	NUM
fsr-3726	164	3	)	)	PUNCT
fsr-3726	164	4	y19	y19	ADJ
fsr-3726	164	5	m	m	PROPN
fsr-3726	164	6	(	(	PUNCT
fsr-3726	164	7	1	1	NUM
fsr-3726	164	8	x	x	NOUN
fsr-3726	164	9	)	)	PUNCT
fsr-3726	164	10	i	i	NOUN
fsr-3726	164	11	0	0	NUM
fsr-3726	165	1	(	(	PUNCT
fsr-3726	165	2	19	19	NUM
fsr-3726	165	3	)	)	PUNCT
fsr-3726	165	4	the	the	DET
fsr-3726	165	5	last	last	ADJ
fsr-3726	165	6	constraint	constraint	NOUN
fsr-3726	165	7	in	in	ADP
fsr-3726	165	8	our	our	PRON
fsr-3726	165	9	model	model	NOUN
fsr-3726	165	10	deals	deal	NOUN
fsr-3726	165	11	with	with	ADP
fsr-3726	165	12	the	the	DET
fsr-3726	165	13	“	"	PUNCT
fsr-3726	165	14	excess	excess	ADJ
fsr-3726	165	15	accumulation	accumulation	NOUN
fsr-3726	165	16	”	"	PUNCT
fsr-3726	165	17	tax	tax	NOUN
fsr-3726	165	18	.	.	PUNCT
fsr-3726	166	1	the	the	DET
fsr-3726	166	2	constraint	constraint	NOUN
fsr-3726	166	3	in	in	ADP
fsr-3726	166	4	equation	equation	NOUN
fsr-3726	166	5	(	(	PUNCT
fsr-3726	166	6	20	20	NUM
fsr-3726	166	7	)	)	PUNCT
fsr-3726	166	8	forces	force	VERB
fsr-3726	166	9	the	the	DET
fsr-3726	166	10	variable	variable	ADJ
fsr-3726	166	11	e	e	NOUN
fsr-3726	166	12	to	to	PART
fsr-3726	166	13	equal	equal	VERB
fsr-3726	166	14	the	the	DET
fsr-3726	166	15	amount	amount	NOUN
fsr-3726	166	16	by	by	ADP
fsr-3726	166	17	which	which	PRON
fsr-3726	166	18	the	the	DET
fsr-3726	166	19	ending	end	VERB
fsr-3726	166	20	tdra	tdra	NOUN
fsr-3726	166	21	account	account	NOUN
fsr-3726	166	22	balances	balance	NOUN
fsr-3726	166	23	exceed	exceed	VERB
fsr-3726	166	24	the	the	DET
fsr-3726	166	25	inflation	inflation	NOUN
fsr-3726	166	26	-	-	PUNCT
fsr-3726	166	27	adjusted	adjust	VERB
fsr-3726	166	28	“	"	PUNCT
fsr-3726	166	29	reasonable	reasonable	ADJ
fsr-3726	166	30	”	"	PUNCT
fsr-3726	166	31	amount	amount	NOUN
fsr-3726	166	32	(	(	PUNCT
fsr-3726	166	33	b	b	NOUN
fsr-3726	166	34	)	)	PUNCT
fsr-3726	166	35	that	that	SCONJ
fsr-3726	166	36	a	a	DET
fsr-3726	166	37	taxpayer	taxpayer	NOUN
fsr-3726	166	38	should	should	AUX
fsr-3726	166	39	have	have	VERB
fsr-3726	166	40	in	in	ADP
fsr-3726	166	41	their	their	PRON
fsr-3726	166	42	tdras	tdra	NOUN
fsr-3726	166	43	at	at	ADP
fsr-3726	166	44	the	the	DET
fsr-3726	166	45	time	time	NOUN
fsr-3726	166	46	of	of	ADP
fsr-3726	166	47	their	their	PRON
fsr-3726	166	48	death	death	NOUN
fsr-3726	166	49	(	(	PUNCT
fsr-3726	166	50	see	see	VERB
fsr-3726	166	51	appendix	appendix	NOUN
fsr-3726	166	52	for	for	ADP
fsr-3726	166	53	a	a	DET
fsr-3726	166	54	detailed	detailed	ADJ
fsr-3726	166	55	definition	definition	NOUN
fsr-3726	166	56	of	of	ADP
fsr-3726	166	57	9	9	NUM
fsr-3726	166	58	)	)	PUNCT
fsr-3726	166	59	.	.	PUNCT
fsr-3726	167	1	note	note	VERB
fsr-3726	167	2	that	that	SCONJ
fsr-3726	167	3	the	the	DET
fsr-3726	167	4	“	"	PUNCT
fsr-3726	167	5	excess	excess	ADJ
fsr-3726	167	6	accumulations	accumulation	NOUN
fsr-3726	167	7	”	"	PUNCT
fsr-3726	167	8	represented	represent	VERB
fsr-3726	167	9	by	by	ADP
fsr-3726	167	10	e	e	PROPN
fsr-3726	167	11	are	be	AUX
fsr-3726	167	12	subjected	subject	VERB
fsr-3726	167	13	to	to	ADP
fsr-3726	167	14	a	a	DET
fsr-3726	167	15	15	15	NUM
fsr-3726	167	16	percent	percent	NOUN
fsr-3726	167	17	tax	tax	NOUN
fsr-3726	167	18	in	in	ADP
fsr-3726	167	19	equation	equation	NOUN
fsr-3726	167	20	(	(	PUNCT
fsr-3726	167	21	1	1	NUM
fsr-3726	167	22	)	)	PUNCT
fsr-3726	167	23	.	.	PUNCT
fsr-3726	168	1	finally	finally	ADV
fsr-3726	168	2	,	,	PUNCT
fsr-3726	168	3	bounds	bound	NOUN
fsr-3726	168	4	and	and	CCONJ
fsr-3726	168	5	integral	integral	ADJ
fsr-3726	168	6	conditions	condition	NOUN
fsr-3726	168	7	for	for	ADP
fsr-3726	168	8	the	the	DET
fsr-3726	168	9	variables	variable	NOUN
fsr-3726	168	10	in	in	ADP
fsr-3726	168	11	this	this	DET
fsr-3726	168	12	model	model	NOUN
fsr-3726	168	13	are	be	AUX
fsr-3726	168	14	given	give	VERB
fsr-3726	168	15	in	in	ADP
fsr-3726	168	16	equations	equation	NOUN
fsr-3726	168	17	(	(	PUNCT
fsr-3726	168	18	21	21	NUM
fsr-3726	168	19	)	)	PUNCT
fsr-3726	168	20	and	and	CCONJ
fsr-3726	168	21	(	(	PUNCT
fsr-3726	168	22	22	22	NUM
fsr-3726	168	23	)	)	PUNCT
fsr-3726	168	24	.	.	PUNCT
fsr-3726	169	1	xik	xik	PROPN
fsr-3726	169	2	,	,	PUNCT
fsr-3726	169	3	yk	yk	PROPN
fsr-3726	169	4	,	,	PUNCT
fsr-3726	169	5	ei	ei	PROPN
fsr-3726	169	6	,	,	PUNCT
fsr-3726	169	7	e	e	PROPN
fsr-3726	169	8	,	,	PUNCT
fsr-3726	169	9	wv	wv	PROPN
fsr-3726	169	10	.	.	PUNCT
fsr-3726	170	1	w	w	PROPN
fsr-3726	170	2	&	&	CCONJ
fsr-3726	170	3	,	,	PUNCT
fsr-3726	170	4	by	by	ADP
fsr-3726	170	5	2	2	NUM
fsr-3726	170	6	0	0	NUM
fsr-3726	170	7	,	,	PUNCT
fsr-3726	170	8	‘	'	PUNCT
fsr-3726	170	9	d	d	X
fsr-3726	170	10	i	i	PROPN
fsr-3726	170	11	,	,	PUNCT
fsr-3726	170	12	j	j	PROPN
fsr-3726	170	13	,	,	PUNCT
fsr-3726	170	14	k	k	PROPN
fsr-3726	170	15	(	(	PUNCT
fsr-3726	170	16	21	21	NUM
fsr-3726	170	17	)	)	PUNCT
fsr-3726	170	18	lee	lee	PROPN
fsr-3726	170	19	{	{	PUNCT
fsr-3726	170	20	o	o	NOUN
fsr-3726	170	21	,	,	PUNCT
fsr-3726	170	22	l	l	NOUN
fsr-3726	170	23	)	)	PUNCT
fsr-3726	170	24	(	(	PUNCT
fsr-3726	170	25	22	22	NUM
fsr-3726	170	26	)	)	PUNCT
fsr-3726	170	27	in	in	ADP
fsr-3726	170	28	general	general	ADJ
fsr-3726	170	29	,	,	PUNCT
fsr-3726	170	30	this	this	DET
fsr-3726	170	31	model	model	NOUN
fsr-3726	170	32	consists	consist	VERB
fsr-3726	170	33	of	of	ADP
fsr-3726	170	34	2n(n	2n(n	PROPN
fsr-3726	170	35	,	,	PUNCT
fsr-3726	170	36	+	+	CCONJ
fsr-3726	170	37	2	2	X
fsr-3726	170	38	)	)	PUNCT
fsr-3726	170	39	+	+	NUM
fsr-3726	170	40	23	23	NUM
fsr-3726	170	41	variables	variable	NOUN
fsr-3726	170	42	and	and	CCONJ
fsr-3726	170	43	46	46	NUM
fsr-3726	170	44	+	+	CCONJ
fsr-3726	170	45	n	n	CCONJ
fsr-3726	170	46	,	,	PUNCT
fsr-3726	170	47	)	)	PUNCT
fsr-3726	170	48	n	n	CCONJ
fsr-3726	170	49	,	,	PUNCT
fsr-3726	170	50	+	+	CCONJ
fsr-3726	170	51	25	25	NUM
fsr-3726	170	52	constraints	constraint	NOUN
fsr-3726	170	53	.	.	PUNCT
fsr-3726	171	1	in	in	ADP
fsr-3726	171	2	most	most	ADJ
fsr-3726	171	3	real	real	ADJ
fsr-3726	171	4	-	-	PUNCT
fsr-3726	171	5	world	world	NOUN
fsr-3726	171	6	situations	situation	NOUN
fsr-3726	171	7	the	the	DET
fsr-3726	171	8	formulation	formulation	NOUN
fsr-3726	171	9	of	of	ADP
fsr-3726	171	10	this	this	DET
fsr-3726	171	11	model	model	NOUN
fsr-3726	171	12	would	would	AUX
fsr-3726	171	13	require	require	VERB
fsr-3726	171	14	several	several	ADJ
fsr-3726	171	15	hundred	hundred	NUM
fsr-3726	171	16	variables	variable	NOUN
fsr-3726	171	17	and	and	CCONJ
fsr-3726	171	18	several	several	ADJ
fsr-3726	171	19	hundred	hundred	NUM
fsr-3726	171	20	constraints	constraint	NOUN
fsr-3726	171	21	.	.	PUNCT
fsr-3726	172	1	since	since	SCONJ
fsr-3726	172	2	the	the	DET
fsr-3726	172	3	model	model	NOUN
fsr-3726	172	4	has	have	VERB
fsr-3726	172	5	only	only	ADV
fsr-3726	172	6	two	two	NUM
fsr-3726	172	7	integer	integer	NOUN
fsr-3726	172	8	(	(	PUNCT
fsr-3726	172	9	binary	binary	ADJ
fsr-3726	172	10	)	)	PUNCT
fsr-3726	172	11	variables	variable	NOUN
fsr-3726	172	12	and	and	CCONJ
fsr-3726	172	13	all	all	DET
fsr-3726	172	14	the	the	DET
fsr-3726	172	15	constraints	constraint	NOUN
fsr-3726	172	16	are	be	AUX
fsr-3726	172	17	linear	linear	ADJ
fsr-3726	172	18	,	,	PUNCT
fsr-3726	172	19	a	a	DET
fsr-3726	172	20	problem	problem	NOUN
fsr-3726	172	21	of	of	ADP
fsr-3726	172	22	this	this	DET
fsr-3726	172	23	size	size	NOUN
fsr-3726	172	24	would	would	AUX
fsr-3726	172	25	be	be	AUX
fsr-3726	172	26	fairly	fairly	ADV
fsr-3726	172	27	easy	easy	ADJ
fsr-3726	172	28	to	to	PART
fsr-3726	172	29	solve	solve	VERB
fsr-3726	172	30	using	use	VERB
fsr-3726	172	31	a	a	DET
fsr-3726	172	32	personal	personal	ADJ
fsr-3726	172	33	computer	computer	NOUN
fsr-3726	172	34	and	and	CCONJ
fsr-3726	172	35	almost	almost	ADV
fsr-3726	172	36	any	any	PRON
fsr-3726	172	37	commercial	commercial	ADJ
fsr-3726	172	38	optimization	optimization	NOUN
fsr-3726	172	39	package	package	NOUN
fsr-3726	172	40	.	.	PUNCT
fsr-3726	173	1	v.	v.	ADP
fsr-3726	173	2	an	an	DET
fsr-3726	173	3	example	example	NOUN
fsr-3726	173	4	we	we	PRON
fsr-3726	173	5	shall	shall	AUX
fsr-3726	173	6	illustrate	illustrate	VERB
fsr-3726	173	7	the	the	DET
fsr-3726	173	8	potential	potential	ADJ
fsr-3726	173	9	benefits	benefit	NOUN
fsr-3726	173	10	of	of	ADP
fsr-3726	173	11	our	our	PRON
fsr-3726	173	12	model	model	NOUN
fsr-3726	173	13	by	by	ADP
fsr-3726	173	14	analyzing	analyze	VERB
fsr-3726	173	15	the	the	DET
fsr-3726	173	16	decision	decision	NOUN
fsr-3726	173	17	problem	problem	NOUN
fsr-3726	173	18	faced	face	VERB
fsr-3726	173	19	by	by	ADP
fsr-3726	173	20	the	the	DET
fsr-3726	173	21	hypothetical	hypothetical	ADJ
fsr-3726	173	22	taxpayer	taxpayer	NOUN
fsr-3726	173	23	described	describe	VERB
fsr-3726	173	24	below	below	ADV
fsr-3726	173	25	.	.	PUNCT
fsr-3726	174	1	example	example	NOUN
fsr-3726	174	2	:	:	PUNCT
fsr-3726	174	3	suppose	suppose	VERB
fsr-3726	174	4	a	a	DET
fsr-3726	174	5	68	68	NUM
fsr-3726	174	6	year	year	NOUN
fsr-3726	174	7	old	old	ADJ
fsr-3726	174	8	taxpayer	taxpayer	NOUN
fsr-3726	174	9	has	have	VERB
fsr-3726	174	10	two	two	NUM
fsr-3726	174	11	tdras	tdra	NOUN
fsr-3726	174	12	.	.	PUNCT
fsr-3726	175	1	the	the	DET
fsr-3726	175	2	first	first	ADJ
fsr-3726	175	3	account	account	NOUN
fsr-3726	175	4	has	have	VERB
fsr-3726	175	5	a	a	DET
fsr-3726	175	6	current	current	ADJ
fsr-3726	175	7	value	value	NOUN
fsr-3726	175	8	of	of	ADP
fsr-3726	175	9	$	$	SYM
fsr-3726	175	10	2400,000	2400,000	NUM
fsr-3726	175	11	and	and	CCONJ
fsr-3726	175	12	is	be	AUX
fsr-3726	175	13	invested	invest	VERB
fsr-3726	175	14	in	in	ADP
fsr-3726	175	15	a	a	DET
fsr-3726	175	16	money	money	NOUN
fsr-3726	175	17	market	market	NOUN
fsr-3726	175	18	fund	fund	NOUN
fsr-3726	175	19	yielding	yield	VERB
fsr-3726	175	20	a	a	DET
fsr-3726	175	21	7.25	7.25	NUM
fsr-3726	175	22	%	%	NOUN
fsr-3726	175	23	return	return	NOUN
fsr-3726	175	24	.	.	PUNCT
fsr-3726	176	1	the	the	DET
fsr-3726	176	2	taxpayer	taxpayer	NOUN
fsr-3726	176	3	’s	’s	PART
fsr-3726	176	4	68	68	NUM
fsr-3726	176	5	year	year	NOUN
fsr-3726	176	6	old	old	ADJ
fsr-3726	176	7	spouse	spouse	NOUN
fsr-3726	176	8	is	be	AUX
fsr-3726	176	9	the	the	DET
fsr-3726	176	10	beneficiary	beneficiary	NOUN
fsr-3726	176	11	for	for	ADP
fsr-3726	176	12	this	this	DET
fsr-3726	176	13	account	account	NOUN
fsr-3726	176	14	.	.	PUNCT
fsr-3726	177	1	the	the	DET
fsr-3726	177	2	second	second	ADJ
fsr-3726	177	3	account	account	NOUN
fsr-3726	177	4	has	have	VERB
fsr-3726	177	5	a	a	DET
fsr-3726	177	6	current	current	ADJ
fsr-3726	177	7	value	value	NOUN
fsr-3726	177	8	of	of	ADP
fsr-3726	177	9	$	$	SYM
fsr-3726	177	10	1,500,000	1,500,000	NUM
fsr-3726	177	11	and	and	CCONJ
fsr-3726	177	12	is	be	AUX
fsr-3726	177	13	invested	invest	VERB
fsr-3726	177	14	in	in	ADP
fsr-3726	177	15	a	a	DET
fsr-3726	177	16	mutual	mutual	ADJ
fsr-3726	177	17	fund	fund	NOUN
fsr-3726	177	18	yielding	yield	VERB
fsr-3726	177	19	a	a	DET
fsr-3726	177	20	7.5	7.5	NUM
fsr-3726	177	21	%	%	NOUN
fsr-3726	177	22	return	return	NOUN
fsr-3726	177	23	.	.	PUNCT
fsr-3726	178	1	the	the	DET
fsr-3726	178	2	withdrawals	withdrawal	NOUN
fsr-3726	178	3	from	from	ADP
fsr-3726	178	4	tar	tar	NOUN
fsr-3726	178	5	-	-	PUNCT
fsr-3726	178	6	deferred	defer	VERB
fsr-3726	178	7	retirement	retirement	NOUN
fsr-3726	178	8	accounts	account	VERB
fsr-3726	178	9	103	103	NUM
fsr-3726	178	10	table	table	NOUN
fsr-3726	178	11	3	3	NUM
fsr-3726	178	12	.	.	PUNCT
fsr-3726	178	13	data	datum	NOUN
fsr-3726	178	14	items	item	NOUN
fsr-3726	178	15	required	require	VERB
fsr-3726	178	16	for	for	ADP
fsr-3726	178	17	model	model	NOUN
fsr-3726	178	18	formulation	formulation	NOUN
fsr-3726	178	19	personal	personal	ADJ
fsr-3726	178	20	information	information	NOUN
fsr-3726	178	21	economic	economic	ADJ
fsr-3726	178	22	information	information	NOUN
fsr-3726	178	23	information	information	NOUN
fsr-3726	178	24	required	require	VERB
fsr-3726	178	25	for	for	ADP
fsr-3726	178	26	each	each	DET
fsr-3726	178	27	tdra	tdra	NOUN
fsr-3726	178	28	present	present	ADJ
fsr-3726	178	29	age	age	NOUN
fsr-3726	178	30	of	of	ADP
fsr-3726	178	31	taxpayer	taxpayer	NOUN
fsr-3726	178	32	and	and	CCONJ
fsr-3726	178	33	discount	discount	NOUN
fsr-3726	178	34	rate	rate	NOUN
fsr-3726	178	35	current	current	ADJ
fsr-3726	178	36	account	account	NOUN
fsr-3726	178	37	balance	balance	NOUN
fsr-3726	178	38	spouse	spouse	NOUN
fsr-3726	178	39	expected	expect	VERB
fsr-3726	178	40	rate	rate	NOUN
fsr-3726	178	41	of	of	ADP
fsr-3726	178	42	inflation	inflation	NOUN
fsr-3726	178	43	expected	expect	VERB
fsr-3726	178	44	annual	annual	ADJ
fsr-3726	178	45	investment	investment	NOUN
fsr-3726	178	46	return	return	NOUN
fsr-3726	178	47	life	life	NOUN
fsr-3726	178	48	expectancy	expectancy	NOUN
fsr-3726	178	49	of	of	ADP
fsr-3726	178	50	minimum	minimum	ADJ
fsr-3726	178	51	desired	desire	VERB
fsr-3726	178	52	level	level	NOUN
fsr-3726	178	53	of	of	ADP
fsr-3726	178	54	annual	annual	ADJ
fsr-3726	178	55	age	age	NOUN
fsr-3726	178	56	of	of	ADP
fsr-3726	178	57	oldest	old	ADJ
fsr-3726	178	58	beneficiary	beneficiary	NOUN
fsr-3726	178	59	on	on	ADP
fsr-3726	178	60	each	each	DET
fsr-3726	178	61	account	account	NOUN
fsr-3726	178	62	taxpayer	taxpayer	NOUN
fsr-3726	178	63	and	and	CCONJ
fsr-3726	178	64	spouse	spouse	NOUN
fsr-3726	178	65	retirement	retirement	NOUN
fsr-3726	178	66	income	income	NOUN
fsr-3726	178	67	(	(	PUNCT
fsr-3726	178	68	plus	plus	CCONJ
fsr-3726	178	69	a	a	DET
fsr-3726	178	70	minimum	minimum	NOUN
fsr-3726	178	71	desired	desire	VERB
fsr-3726	178	72	annual	annual	ADJ
fsr-3726	178	73	growth	growth	NOUN
fsr-3726	178	74	factor	factor	NOUN
fsr-3726	178	75	for	for	ADP
fsr-3726	178	76	the	the	DET
fsr-3726	178	77	above	above	ADJ
fsr-3726	178	78	amount	amount	NOUN
fsr-3726	178	79	)	)	PUNCT
fsr-3726	178	80	other	other	ADJ
fsr-3726	178	81	non	non	ADJ
fsr-3726	178	82	-	-	ADJ
fsr-3726	178	83	tdra	tdra	ADJ
fsr-3726	178	84	annual	annual	ADJ
fsr-3726	178	85	retirement	retirement	NOUN
fsr-3726	178	86	percentage	percentage	NOUN
fsr-3726	178	87	of	of	ADP
fsr-3726	178	88	account	account	NOUN
fsr-3726	178	89	balance	balance	NOUN
fsr-3726	178	90	bequeathed	bequeath	VERB
fsr-3726	178	91	income	income	NOUN
fsr-3726	178	92	(	(	PUNCT
fsr-3726	178	93	plus	plus	CCONJ
fsr-3726	178	94	an	an	DET
fsr-3726	178	95	estimated	estimate	VERB
fsr-3726	178	96	annual	annual	ADJ
fsr-3726	178	97	to	to	AUX
fsr-3726	178	98	spousal	spousal	VERB
fsr-3726	178	99	beneficiary	beneficiary	NOUN
fsr-3726	178	100	growth	growth	NOUN
fsr-3726	178	101	factor	factor	NOUN
fsr-3726	178	102	for	for	ADP
fsr-3726	178	103	the	the	DET
fsr-3726	178	104	above	above	ADJ
fsr-3726	178	105	amount	amount	NOUN
fsr-3726	178	106	)	)	PUNCT
fsr-3726	178	107	expected	expect	VERB
fsr-3726	178	108	value	value	NOUN
fsr-3726	178	109	of	of	ADP
fsr-3726	178	110	tax	tax	NOUN
fsr-3726	178	111	payer	payer	NOUN
fsr-3726	178	112	’s	’s	PART
fsr-3726	178	113	estate	estate	NOUN
fsr-3726	178	114	percentage	percentage	NOUN
fsr-3726	178	115	of	of	ADP
fsr-3726	178	116	account	account	NOUN
fsr-3726	178	117	balance	balance	NOUN
fsr-3726	178	118	bequeathed	bequeath	VERB
fsr-3726	178	119	(	(	PUNCT
fsr-3726	178	120	excluding	exclude	VERB
fsr-3726	178	121	tdras	tdra	NOUN
fsr-3726	178	122	)	)	PUNCT
fsr-3726	178	123	to	to	ADP
fsr-3726	178	124	charitable	charitable	ADJ
fsr-3726	178	125	organizations	organization	NOUN
fsr-3726	178	126	taxpayer	taxpayer	NOUN
fsr-3726	178	127	’s	’s	PART
fsr-3726	178	128	35	35	NUM
fsr-3726	178	129	year	year	NOUN
fsr-3726	178	130	old	old	ADJ
fsr-3726	178	131	daughter	daughter	NOUN
fsr-3726	178	132	is	be	AUX
fsr-3726	178	133	the	the	DET
fsr-3726	178	134	beneficiary	beneficiary	NOUN
fsr-3726	178	135	for	for	ADP
fsr-3726	178	136	this	this	DET
fsr-3726	178	137	account	account	NOUN
fsr-3726	178	138	.	.	PUNCT
fsr-3726	179	1	the	the	DET
fsr-3726	179	2	taxpayer	taxpayer	NOUN
fsr-3726	179	3	has	have	VERB
fsr-3726	179	4	other	other	ADJ
fsr-3726	179	5	taxable	taxable	ADJ
fsr-3726	179	6	retirement	retirement	NOUN
fsr-3726	179	7	income	income	NOUN
fsr-3726	179	8	of	of	ADP
fsr-3726	179	9	$	$	SYM
fsr-3726	179	10	50,000	50,000	NUM
fsr-3726	179	11	per	per	ADP
fsr-3726	179	12	year	year	NOUN
fsr-3726	179	13	which	which	PRON
fsr-3726	179	14	is	be	AUX
fsr-3726	179	15	expected	expect	VERB
fsr-3726	179	16	to	to	PART
fsr-3726	179	17	increase	increase	VERB
fsr-3726	179	18	with	with	ADP
fsr-3726	179	19	inflation	inflation	NOUN
fsr-3726	179	20	at	at	ADP
fsr-3726	179	21	4	4	NUM
fsr-3726	179	22	%	%	NOUN
fsr-3726	179	23	each	each	DET
fsr-3726	179	24	year	year	NOUN
fsr-3726	179	25	and	and	CCONJ
fsr-3726	179	26	desires	desire	NOUN
fsr-3726	179	27	a	a	DET
fsr-3726	179	28	minimum	minimum	ADJ
fsr-3726	179	29	retirement	retirement	NOUN
fsr-3726	179	30	income	income	NOUN
fsr-3726	179	31	of	of	ADP
fsr-3726	179	32	$	$	SYM
fsr-3726	179	33	75,000	75,000	NUM
fsr-3726	179	34	per	per	ADP
fsr-3726	179	35	year	year	NOUN
fsr-3726	179	36	increasing	increase	VERB
fsr-3726	179	37	by	by	ADP
fsr-3726	179	38	5	5	NUM
fsr-3726	179	39	%	%	NOUN
fsr-3726	179	40	per	per	ADP
fsr-3726	179	41	year	year	NOUN
fsr-3726	179	42	.	.	PUNCT
fsr-3726	180	1	the	the	DET
fsr-3726	180	2	taxable	taxable	ADJ
fsr-3726	180	3	value	value	NOUN
fsr-3726	180	4	of	of	ADP
fsr-3726	180	5	the	the	DET
fsr-3726	180	6	taxpayer	taxpayer	NOUN
fsr-3726	180	7	’s	’s	PART
fsr-3726	180	8	estate	estate	NOUN
fsr-3726	180	9	is	be	AUX
fsr-3726	180	10	expected	expect	VERB
fsr-3726	180	11	to	to	PART
fsr-3726	180	12	be	be	AUX
fsr-3726	180	13	$	$	SYM
fsr-3726	180	14	2,000,000	2,000,000	NUM
fsr-3726	180	15	(	(	PUNCT
fsr-3726	180	16	excluding	exclude	VERB
fsr-3726	180	17	tdras	tdra	NOUN
fsr-3726	180	18	)	)	PUNCT
fsr-3726	180	19	at	at	ADP
fsr-3726	180	20	the	the	DET
fsr-3726	180	21	time	time	NOUN
fsr-3726	180	22	of	of	ADP
fsr-3726	180	23	his	his	PRON
fsr-3726	180	24	or	or	CCONJ
fsr-3726	180	25	her	her	PRON
fsr-3726	180	26	death	death	NOUN
fsr-3726	180	27	.	.	PUNCT
fsr-3726	181	1	finally	finally	ADV
fsr-3726	181	2	,	,	PUNCT
fsr-3726	181	3	assume	assume	VERB
fsr-3726	181	4	the	the	DET
fsr-3726	181	5	taxpayer	taxpayer	NOUN
fsr-3726	181	6	uses	use	VERB
fsr-3726	181	7	the	the	DET
fsr-3726	181	8	“	"	PUNCT
fsr-3726	181	9	married	married	ADJ
fsr-3726	181	10	filing	filing	NOUN
fsr-3726	181	11	jointly	jointly	ADV
fsr-3726	181	12	”	"	PUNCT
fsr-3726	181	13	tax	tax	NOUN
fsr-3726	181	14	rate	rate	NOUN
fsr-3726	181	15	schedule	schedule	NOUN
fsr-3726	181	16	and	and	CCONJ
fsr-3726	181	17	that	that	SCONJ
fsr-3726	181	18	“	"	PUNCT
fsr-3726	181	19	risk	risk	VERB
fsr-3726	181	20	free	free	ADJ
fsr-3726	181	21	”	"	PUNCT
fsr-3726	181	22	investments	investment	NOUN
fsr-3726	181	23	are	be	AUX
fsr-3726	181	24	available	available	ADJ
fsr-3726	181	25	yielding	yield	VERB
fsr-3726	181	26	5.25	5.25	NUM
fsr-3726	181	27	%	%	NOUN
fsr-3726	181	28	annually	annually	ADV
fsr-3726	181	29	.	.	PUNCT
fsr-3726	182	1	while	while	SCONJ
fsr-3726	182	2	the	the	DET
fsr-3726	182	3	model	model	NOUN
fsr-3726	182	4	described	describe	VERB
fsr-3726	182	5	above	above	ADV
fsr-3726	182	6	might	might	AUX
fsr-3726	182	7	appear	appear	VERB
fsr-3726	182	8	somewhat	somewhat	ADV
fsr-3726	182	9	daunting	daunting	ADJ
fsr-3726	182	10	,	,	PUNCT
fsr-3726	182	11	it	it	PRON
fsr-3726	182	12	is	be	AUX
fsr-3726	182	13	important	important	ADJ
fsr-3726	182	14	to	to	PART
fsr-3726	182	15	realize	realize	VERB
fsr-3726	182	16	that	that	SCONJ
fsr-3726	182	17	it	it	PRON
fsr-3726	182	18	can	can	AUX
fsr-3726	182	19	be	be	AUX
fsr-3726	182	20	made	make	VERB
fsr-3726	182	21	totally	totally	ADV
fsr-3726	182	22	transparent	transparent	ADJ
fsr-3726	182	23	to	to	ADP
fsr-3726	182	24	its	its	PRON
fsr-3726	182	25	user	user	NOUN
fsr-3726	182	26	when	when	SCONJ
fsr-3726	182	27	implemented	implement	VERB
fsr-3726	182	28	as	as	ADP
fsr-3726	182	29	part	part	NOUN
fsr-3726	182	30	of	of	ADP
fsr-3726	182	31	a	a	DET
fsr-3726	182	32	computerized	computerized	ADJ
fsr-3726	182	33	decision	decision	NOUN
fsr-3726	182	34	support	support	NOUN
fsr-3726	182	35	system	system	NOUN
fsr-3726	182	36	.	.	PUNCT
fsr-3726	183	1	such	such	DET
fsr-3726	183	2	a	a	DET
fsr-3726	183	3	system	system	NOUN
fsr-3726	183	4	would	would	AUX
fsr-3726	183	5	provide	provide	VERB
fsr-3726	183	6	a	a	DET
fsr-3726	183	7	user	user	NOUN
fsr-3726	183	8	-	-	PUNCT
fsr-3726	183	9	friendly	friendly	ADJ
fsr-3726	183	10	interface	interface	NOUN
fsr-3726	183	11	to	to	PART
fsr-3726	183	12	guide	guide	VERB
fsr-3726	183	13	the	the	DET
fsr-3726	183	14	user	user	NOUN
fsr-3726	183	15	through	through	ADP
fsr-3726	183	16	entering	enter	VERB
fsr-3726	183	17	the	the	DET
fsr-3726	183	18	various	various	ADJ
fsr-3726	183	19	data	datum	NOUN
fsr-3726	183	20	items	item	NOUN
fsr-3726	183	21	shown	show	VERB
fsr-3726	183	22	in	in	ADP
fsr-3726	183	23	table	table	NOUN
fsr-3726	183	24	3	3	NUM
fsr-3726	183	25	.	.	PUNCT
fsr-3726	184	1	the	the	DET
fsr-3726	184	2	system	system	NOUN
fsr-3726	184	3	would	would	AUX
fsr-3726	184	4	then	then	ADV
fsr-3726	184	5	automatically	automatically	ADV
fsr-3726	184	6	formulate	formulate	VERB
fsr-3726	184	7	and	and	CCONJ
fsr-3726	184	8	solve	solve	VERB
fsr-3726	184	9	the	the	DET
fsr-3726	184	10	model	model	NOUN
fsr-3726	184	11	without	without	ADP
fsr-3726	184	12	any	any	DET
fsr-3726	184	13	additional	additional	ADJ
fsr-3726	184	14	user	user	NOUN
fsr-3726	184	15	intervention	intervention	NOUN
fsr-3726	184	16	.	.	PUNCT
fsr-3726	185	1	once	once	ADV
fsr-3726	185	2	the	the	DET
fsr-3726	185	3	“	"	PUNCT
fsr-3726	185	4	optimal	optimal	ADJ
fsr-3726	185	5	”	"	PUNCT
fsr-3726	185	6	schedule	schedule	NOUN
fsr-3726	185	7	of	of	ADP
fsr-3726	185	8	withdrawals	withdrawal	NOUN
fsr-3726	185	9	over	over	ADP
fsr-3726	185	10	the	the	DET
fsr-3726	185	11	taxpayer	taxpayer	NOUN
fsr-3726	185	12	’s	’s	PART
fsr-3726	185	13	life	life	NOUN
fsr-3726	185	14	expectancy	expectancy	NOUN
fsr-3726	185	15	has	have	AUX
fsr-3726	185	16	been	be	AUX
fsr-3726	185	17	determined	determine	VERB
fsr-3726	185	18	the	the	DET
fsr-3726	185	19	user	user	NOUN
fsr-3726	185	20	would	would	AUX
fsr-3726	185	21	be	be	AUX
fsr-3726	185	22	provided	provide	VERB
fsr-3726	185	23	with	with	ADP
fsr-3726	185	24	a	a	DET
fsr-3726	185	25	summary	summary	NOUN
fsr-3726	185	26	analysis	analysis	NOUN
fsr-3726	185	27	of	of	ADP
fsr-3726	185	28	the	the	DET
fsr-3726	185	29	different	different	ADJ
fsr-3726	185	30	withdrawal	withdrawal	NOUN
fsr-3726	185	31	policies	policy	NOUN
fsr-3726	185	32	as	as	SCONJ
fsr-3726	185	33	described	describe	VERB
fsr-3726	185	34	below	below	ADV
fsr-3726	185	35	.	.	PUNCT
fsr-3726	186	1	analyzing	analyze	VERB
fsr-3726	186	2	the	the	DET
fsr-3726	186	3	alternatives	alternative	NOUN
fsr-3726	186	4	there	there	PRON
fsr-3726	186	5	are	be	VERB
fsr-3726	186	6	two	two	NUM
fsr-3726	186	7	major	major	ADJ
fsr-3726	186	8	issues	issue	NOUN
fsr-3726	186	9	for	for	ADP
fsr-3726	186	10	the	the	DET
fsr-3726	186	11	taxpayer	taxpayer	NOUN
fsr-3726	186	12	in	in	ADP
fsr-3726	186	13	our	our	PRON
fsr-3726	186	14	example	example	NOUN
fsr-3726	186	15	to	to	PART
fsr-3726	186	16	consider	consider	VERB
fsr-3726	186	17	:	:	PUNCT
fsr-3726	186	18	the	the	DET
fsr-3726	186	19	amount	amount	NOUN
fsr-3726	186	20	of	of	ADP
fsr-3726	186	21	money	money	NOUN
fsr-3726	186	22	withdrawn	withdraw	VERB
fsr-3726	186	23	from	from	ADP
fsr-3726	186	24	the	the	DET
fsr-3726	186	25	accounts	account	NOUN
fsr-3726	186	26	and	and	CCONJ
fsr-3726	186	27	the	the	DET
fsr-3726	186	28	amounts	amount	NOUN
fsr-3726	186	29	that	that	PRON
fsr-3726	186	30	will	will	AUX
fsr-3726	186	31	be	be	AUX
fsr-3726	186	32	left	leave	VERB
fsr-3726	186	33	to	to	ADP
fsr-3726	186	34	the	the	DET
fsr-3726	186	35	beneficiaries	beneficiary	NOUN
fsr-3726	186	36	.	.	PUNCT
fsr-3726	187	1	thus	thus	ADV
fsr-3726	187	2	,	,	PUNCT
fsr-3726	187	3	we	we	PRON
fsr-3726	187	4	first	first	ADV
fsr-3726	187	5	compare	compare	VERB
fsr-3726	187	6	the	the	DET
fsr-3726	187	7	results	result	NOUN
fsr-3726	187	8	of	of	ADP
fsr-3726	187	9	the	the	DET
fsr-3726	187	10	optimal	optimal	ADJ
fsr-3726	187	11	withdrawal	withdrawal	NOUN
fsr-3726	187	12	policy	policy	NOUN
fsr-3726	187	13	identified	identify	VERB
fsr-3726	187	14	by	by	ADP
fsr-3726	187	15	our	our	PRON
fsr-3726	187	16	model	model	NOUN
fsr-3726	187	17	to	to	ADP
fsr-3726	187	18	the	the	DET
fsr-3726	187	19	two	two	NUM
fsr-3726	187	20	heuristic	heuristic	ADJ
fsr-3726	187	21	policies	policy	NOUN
fsr-3726	187	22	in	in	ADP
fsr-3726	187	23	terms	term	NOUN
fsr-3726	187	24	of	of	ADP
fsr-3726	187	25	the	the	DET
fsr-3726	187	26	npv	npv	NOUN
fsr-3726	187	27	of	of	ADP
fsr-3726	187	28	the	the	DET
fsr-3726	187	29	withdrawals	withdrawal	NOUN
fsr-3726	187	30	and	and	CCONJ
fsr-3726	187	31	npv	npv	NOUN
fsr-3726	187	32	of	of	ADP
fsr-3726	187	33	ending	end	VERB
fsr-3726	187	34	tdra	tdra	NOUN
fsr-3726	187	35	balances	balance	NOUN
fsr-3726	187	36	left	leave	VERB
fsr-3726	187	37	at	at	ADP
fsr-3726	187	38	the	the	DET
fsr-3726	187	39	taxpayer	taxpayer	NOUN
fsr-3726	187	40	’s	’s	PART
fsr-3726	187	41	death	death	NOUN
fsr-3726	187	42	.	.	PUNCT
fsr-3726	188	1	these	these	DET
fsr-3726	188	2	results	result	NOUN
fsr-3726	188	3	for	for	ADP
fsr-3726	188	4	our	our	PRON
fsr-3726	188	5	example	example	NOUN
fsr-3726	188	6	are	be	AUX
fsr-3726	188	7	given	give	VERB
fsr-3726	188	8	in	in	ADP
fsr-3726	188	9	table	table	NOUN
fsr-3726	188	10	4	4	NUM
fsr-3726	188	11	.	.	PUNCT
fsr-3726	188	12	as	as	SCONJ
fsr-3726	188	13	expected	expect	VERB
fsr-3726	188	14	,	,	PUNCT
fsr-3726	188	15	the	the	DET
fsr-3726	188	16	optimal	optimal	ADJ
fsr-3726	188	17	withdrawal	withdrawal	NOUN
fsr-3726	188	18	policy	policy	NOUN
fsr-3726	188	19	determined	determine	VERB
fsr-3726	188	20	using	use	VERB
fsr-3726	188	21	the	the	DET
fsr-3726	188	22	model	model	NOUN
fsr-3726	188	23	results	result	NOUN
fsr-3726	188	24	in	in	ADP
fsr-3726	188	25	the	the	DET
fsr-3726	188	26	highest	high	ADJ
fsr-3726	188	27	total	total	ADJ
fsr-3726	188	28	npv	npv	NOUN
fsr-3726	188	29	;	;	PUNCT
fsr-3726	188	30	in	in	ADP
fsr-3726	188	31	this	this	DET
fsr-3726	188	32	case	case	NOUN
fsr-3726	188	33	,	,	PUNCT
fsr-3726	188	34	over	over	ADP
fsr-3726	188	35	$	$	SYM
fsr-3726	188	36	900,000	900,000	NUM
fsr-3726	188	37	more	more	ADJ
fsr-3726	188	38	than	than	ADP
fsr-3726	188	39	the	the	DET
fsr-3726	188	40	minimal	minimal	ADJ
fsr-3726	188	41	withdrawal	withdrawal	NOUN
fsr-3726	188	42	policy	policy	NOUN
fsr-3726	188	43	and	and	CCONJ
fsr-3726	188	44	over	over	ADP
fsr-3726	188	45	$	$	SYM
fsr-3726	188	46	340,000	340,000	NUM
fsr-3726	188	47	more	more	ADJ
fsr-3726	188	48	than	than	ADP
fsr-3726	188	49	the	the	DET
fsr-3726	188	50	proportional	proportional	ADJ
fsr-3726	188	51	policy	policy	NOUN
fsr-3726	188	52	.	.	PUNCT
fsr-3726	189	1	interestingly	interestingly	ADV
fsr-3726	189	2	,	,	PUNCT
fsr-3726	189	3	this	this	DET
fsr-3726	189	4	solution	solution	NOUN
fsr-3726	189	5	provides	provide	VERB
fsr-3726	189	6	not	not	PART
fsr-3726	189	7	only	only	ADV
fsr-3726	189	8	the	the	DET
fsr-3726	189	9	greatest	great	ADJ
fsr-3726	189	10	amount	amount	NOUN
fsr-3726	189	11	of	of	ADP
fsr-3726	189	12	retirement	retirement	NOUN
fsr-3726	189	13	income	income	NOUN
fsr-3726	189	14	for	for	ADP
fsr-3726	189	15	the	the	DET
fsr-3726	189	16	taxpayer	taxpayer	NOUN
fsr-3726	189	17	(	(	PUNCT
fsr-3726	189	18	via	via	ADP
fsr-3726	189	19	withdrawals	withdrawal	NOUN
fsr-3726	189	20	)	)	PUNCT
fsr-3726	189	21	,	,	PUNCT
fsr-3726	189	22	but	but	CCONJ
fsr-3726	189	23	also	also	ADV
fsr-3726	189	24	results	result	VERB
fsr-3726	189	25	in	in	ADP
fsr-3726	189	26	the	the	DET
fsr-3726	189	27	largest	large	ADJ
fsr-3726	189	28	benefits	benefit	NOUN
fsr-3726	189	29	(	(	PUNCT
fsr-3726	189	30	net	net	NOUN
fsr-3726	189	31	of	of	ADP
fsr-3726	189	32	estate	estate	NOUN
fsr-3726	189	33	taxes	taxis	NOUN
fsr-3726	189	34	)	)	PUNCT
fsr-3726	189	35	at	at	ADP
fsr-3726	189	36	the	the	DET
fsr-3726	189	37	taxpayer	taxpayer	NOUN
fsr-3726	189	38	’s	’s	PART
fsr-3726	189	39	death	death	NOUN
fsr-3726	189	40	.	.	PUNCT
fsr-3726	190	1	this	this	PRON
fsr-3726	190	2	,	,	PUNCT
fsr-3726	190	3	of	of	ADP
fsr-3726	190	4	course	course	NOUN
fsr-3726	190	5	,	,	PUNCT
fsr-3726	190	6	is	be	AUX
fsr-3726	190	7	due	due	ADJ
fsr-3726	190	8	to	to	ADP
fsr-3726	190	9	the	the	DET
fsr-3726	190	10	relatively	relatively	ADV
fsr-3726	190	11	large	large	ADJ
fsr-3726	190	12	amounts	amount	NOUN
fsr-3726	190	13	of	of	ADP
fsr-3726	190	14	estate	estate	NOUN
fsr-3726	190	15	taxes	taxis	NOUN
fsr-3726	190	16	required	require	VERB
fsr-3726	190	17	to	to	PART
fsr-3726	190	18	be	be	AUX
fsr-3726	190	19	paid	pay	VERB
fsr-3726	190	20	under	under	ADP
fsr-3726	190	21	the	the	DET
fsr-3726	190	22	heuristic	heuristic	ADJ
fsr-3726	190	23	withdrawal	withdrawal	NOUN
fsr-3726	190	24	policies	policy	NOUN
fsr-3726	190	25	.	.	PUNCT
fsr-3726	191	1	to	to	PART
fsr-3726	191	2	better	well	ADV
fsr-3726	191	3	understand	understand	VERB
fsr-3726	191	4	the	the	DET
fsr-3726	191	5	reason	reason	NOUN
fsr-3726	191	6	for	for	ADP
fsr-3726	191	7	this	this	PRON
fsr-3726	191	8	,	,	PUNCT
fsr-3726	191	9	consider	consider	VERB
fsr-3726	191	10	the	the	DET
fsr-3726	191	11	schedules	schedule	NOUN
fsr-3726	191	12	of	of	ADP
fsr-3726	191	13	withdrawals	withdrawal	NOUN
fsr-3726	191	14	and	and	CCONJ
fsr-3726	191	15	ending	end	VERB
fsr-3726	191	16	account	account	NOUN
fsr-3726	191	17	balances	balance	NOUN
fsr-3726	191	18	presented	present	VERB
fsr-3726	191	19	in	in	ADP
fsr-3726	191	20	tables	table	NOUN
fsr-3726	191	21	5	5	NUM
fsr-3726	191	22	and	and	CCONJ
fsr-3726	191	23	6	6	NUM
fsr-3726	191	24	.	.	X
fsr-3726	191	25	104	104	NUM
fsr-3726	191	26	financial	financial	ADJ
fsr-3726	191	27	services	service	NOUN
fsr-3726	191	28	review	review	NOUN
fsr-3726	191	29	,	,	PUNCT
fsr-3726	191	30	3(2	3(2	NUM
fsr-3726	191	31	)	)	PUNCT
fsr-3726	191	32	1994	1994	NUM
fsr-3726	191	33	table	table	NOUN
fsr-3726	191	34	,	,	PUNCT
fsr-3726	191	35	4	4	X
fsr-3726	191	36	.	.	NOUN
fsr-3726	191	37	comparison	comparison	NOUN
fsr-3726	191	38	of	of	ADP
fsr-3726	191	39	present	present	ADJ
fsr-3726	191	40	values	value	NOUN
fsr-3726	191	41	of	of	ADP
fsr-3726	191	42	withdrawals	withdrawal	NOUN
fsr-3726	191	43	&	&	CCONJ
fsr-3726	191	44	ending	end	VERB
fsr-3726	191	45	balances	balance	NOUN
fsr-3726	191	46	(	(	PUNCT
fsr-3726	191	47	original	original	ADJ
fsr-3726	191	48	example	example	NOUN
fsr-3726	191	49	)	)	PUNCT
fsr-3726	191	50	wihdrawal	wihdrawal	NOUN
fsr-3726	191	51	policy	policy	NOUN
fsr-3726	191	52	minimal	minimal	ADJ
fsr-3726	191	53	proportional	proportional	ADJ
fsr-3726	191	54	optimal	optimal	ADJ
fsr-3726	191	55	pv	pv	NOUN
fsr-3726	191	56	of	of	ADP
fsr-3726	191	57	withdrawals	withdrawal	NOUN
fsr-3726	191	58	$	$	SYM
fsr-3726	191	59	2544,496	2544,496	NUM
fsr-3726	191	60	$	$	SYM
fsr-3726	191	61	2,692,088	2,692,088	NUM
fsr-3726	191	62	$	$	SYM
fsr-3726	191	63	2.740.709	2.740.709	NUM
fsr-3726	191	64	pv	pv	NOUN
fsr-3726	191	65	of	of	ADP
fsr-3726	191	66	income	income	NOUN
fsr-3726	191	67	taxes	taxis	NOUN
fsr-3726	191	68	on	on	ADP
fsr-3726	191	69	withdrawals	withdrawal	NOUN
fsr-3726	191	70	(	(	PUNCT
fsr-3726	191	71	842,932	842,932	NUM
fsr-3726	191	72	)	)	PUNCT
fsr-3726	191	73	(	(	PUNCT
fsr-3726	191	74	910,824	910,824	NUM
fsr-3726	191	75	)	)	PUNCT
fsr-3726	191	76	(	(	PUNCT
fsr-3726	191	77	933,190	933,190	NUM
fsr-3726	191	78	npv	npv	NOUN
fsr-3726	191	79	of	of	ADP
fsr-3726	191	80	withdrawals	withdrawal	NOUN
fsr-3726	191	81	$	$	SYM
fsr-3726	191	82	1.701.564	1.701.564	NUM
fsr-3726	191	83	$	$	SYM
fsr-3726	191	84	1,781,264	1,781,264	NUM
fsr-3726	191	85	$	$	SYM
fsr-3726	191	86	1.807.519	1.807.519	NUM
fsr-3726	191	87	pv	pv	NOUN
fsr-3726	191	88	of	of	ADP
fsr-3726	191	89	ending	end	VERB
fsr-3726	191	90	balance	balance	NOUN
fsr-3726	191	91	2.050.674	2.050.674	NUM
fsr-3726	191	92	1,866,016	1,866,016	NUM
fsr-3726	191	93	l817.441	l817.441	NOUN
fsr-3726	191	94	pv	pv	INTJ
fsr-3726	191	95	of	of	ADP
fsr-3726	191	96	estate	estate	NOUN
fsr-3726	191	97	taxes	taxis	NOUN
fsr-3726	191	98	on	on	ADP
fsr-3726	191	99	ending	end	VERB
fsr-3726	191	100	balance	balance	NOUN
fsr-3726	191	101	(	(	PUNCT
fsr-3726	191	102	l204.765	l204.765	ADV
fsr-3726	191	103	)	)	PUNCT
fsr-3726	191	104	(	(	PUNCT
fsr-3726	191	105	532,270	532,270	NUM
fsr-3726	191	106	)	)	PUNCT
fsr-3726	191	107	(	(	PUNCT
fsr-3726	191	108	168,560	168,560	NUM
fsr-3726	191	109	)	)	PUNCT
fsr-3726	191	110	npv	npv	NOUN
fsr-3726	191	111	of	of	ADP
fsr-3726	191	112	ending	end	VERB
fsr-3726	191	113	balance	balance	NOUN
fsr-3726	191	114	$	$	SYM
fsr-3726	191	115	845,909	845,909	NUM
fsr-3726	191	116	$	$	SYM
fsr-3726	191	117	1,333,746	1,333,746	NUM
fsr-3726	191	118	$	$	SYM
fsr-3726	191	119	1.648.881	1.648.881	NUM
fsr-3726	191	120	total	total	ADJ
fsr-3726	191	121	npv	npv	NOUN
fsr-3726	191	122	$	$	SYM
fsr-3726	191	123	2,547,473	2,547,473	NUM
fsr-3726	191	124	$	$	SYM
fsr-3726	191	125	3,115,010	3,115,010	NUM
fsr-3726	191	126	$	$	SYM
fsr-3726	191	127	3,456,400	3,456,400	NUM
fsr-3726	191	128	in	in	ADP
fsr-3726	191	129	table	table	NOUN
fsr-3726	191	130	5	5	NUM
fsr-3726	191	131	we	we	PRON
fsr-3726	191	132	see	see	VERB
fsr-3726	191	133	that	that	SCONJ
fsr-3726	191	134	under	under	ADP
fsr-3726	191	135	the	the	DET
fsr-3726	191	136	minimal	minimal	ADJ
fsr-3726	191	137	withdrawal	withdrawal	NOUN
fsr-3726	191	138	policy	policy	NOUN
fsr-3726	191	139	,	,	PUNCT
fsr-3726	191	140	withdrawals	withdrawal	NOUN
fsr-3726	191	141	are	be	AUX
fsr-3726	191	142	first	first	ADV
fsr-3726	191	143	made	make	VERB
fsr-3726	191	144	from	from	ADP
fsr-3726	191	145	account	account	NOUN
fsr-3726	191	146	l	l	NOUN
fsr-3726	191	147	-	-	PUNCT
fsr-3726	191	148	the	the	DET
fsr-3726	191	149	account	account	NOUN
fsr-3726	191	150	with	with	ADP
fsr-3726	191	151	the	the	DET
fsr-3726	191	152	lowest	low	ADJ
fsr-3726	191	153	investment	investment	NOUN
fsr-3726	191	154	yield	yield	NOUN
fsr-3726	191	155	.	.	PUNCT
fsr-3726	192	1	thus	thus	ADV
fsr-3726	192	2	,	,	PUNCT
fsr-3726	192	3	as	as	SCONJ
fsr-3726	192	4	shown	show	VERB
fsr-3726	192	5	in	in	ADP
fsr-3726	192	6	table	table	NOUN
fsr-3726	192	7	6	6	NUM
fsr-3726	192	8	this	this	DET
fsr-3726	192	9	policy	policy	NOUN
fsr-3726	192	10	causes	cause	VERB
fsr-3726	192	11	the	the	DET
fsr-3726	192	12	balance	balance	NOUN
fsr-3726	192	13	in	in	ADP
fsr-3726	192	14	account	account	NOUN
fsr-3726	192	15	1	1	NUM
fsr-3726	192	16	to	to	PART
fsr-3726	192	17	decline	decline	VERB
fsr-3726	192	18	steadily	steadily	ADV
fsr-3726	192	19	beginning	begin	VERB
fsr-3726	192	20	at	at	ADP
fsr-3726	192	21	age	age	NOUN
fsr-3726	192	22	70	70	NUM
fsr-3726	192	23	until	until	SCONJ
fsr-3726	192	24	it	it	PRON
fsr-3726	192	25	reaches	reach	VERB
fsr-3726	192	26	zero	zero	NUM
fsr-3726	192	27	.	.	PUNCT
fsr-3726	193	1	this	this	PRON
fsr-3726	193	2	leaves	leave	VERB
fsr-3726	193	3	a	a	DET
fsr-3726	193	4	substantial	substantial	ADJ
fsr-3726	193	5	balance	balance	NOUN
fsr-3726	193	6	in	in	ADP
fsr-3726	193	7	account	account	NOUN
fsr-3726	193	8	2	2	NUM
fsr-3726	193	9	.	.	PUNCT
fsr-3726	194	1	in	in	ADP
fsr-3726	194	2	contrast	contrast	NOUN
fsr-3726	194	3	,	,	PUNCT
fsr-3726	194	4	table	table	NOUN
fsr-3726	194	5	5	5	NUM
fsr-3726	194	6	shows	show	VERB
fsr-3726	194	7	that	that	SCONJ
fsr-3726	194	8	the	the	DET
fsr-3726	194	9	optimal	optimal	ADJ
fsr-3726	194	10	policy	policy	NOUN
fsr-3726	194	11	follows	follow	VERB
fsr-3726	194	12	the	the	DET
fsr-3726	194	13	same	same	ADJ
fsr-3726	194	14	withdrawal	withdrawal	NOUN
fsr-3726	194	15	pattern	pattern	NOUN
fsr-3726	194	16	as	as	ADP
fsr-3726	194	17	the	the	DET
fsr-3726	194	18	minimal	minimal	ADJ
fsr-3726	194	19	policy	policy	NOUN
fsr-3726	194	20	up	up	ADP
fsr-3726	194	21	through	through	ADP
fsr-3726	194	22	age	age	NOUN
fsr-3726	194	23	73	73	NUM
fsr-3726	194	24	and	and	CCONJ
fsr-3726	194	25	afterward	afterward	ADV
fsr-3726	194	26	withdrawals	withdrawal	NOUN
fsr-3726	194	27	begin	begin	VERB
fsr-3726	194	28	to	to	PART
fsr-3726	194	29	be	be	AUX
fsr-3726	194	30	made	make	VERB
fsr-3726	194	31	from	from	ADP
fsr-3726	194	32	account	account	NOUN
fsr-3726	194	33	2	2	NUM
fsr-3726	194	34	.	.	PUNCT
fsr-3726	195	1	thus	thus	ADV
fsr-3726	195	2	,	,	PUNCT
fsr-3726	195	3	the	the	DET
fsr-3726	195	4	optimal	optimal	ADJ
fsr-3726	195	5	policy	policy	NOUN
fsr-3726	195	6	leaves	leave	VERB
fsr-3726	195	7	a	a	DET
fsr-3726	195	8	substantial	substantial	ADJ
fsr-3726	195	9	balance	balance	NOUN
fsr-3726	195	10	in	in	ADP
fsr-3726	195	11	account	account	NOUN
fsr-3726	195	12	1	1	NUM
fsr-3726	195	13	and	and	CCONJ
fsr-3726	195	14	zero	zero	NUM
fsr-3726	195	15	in	in	ADP
fsr-3726	195	16	account	account	NOUN
fsr-3726	195	17	2	2	NUM
fsr-3726	195	18	as	as	SCONJ
fsr-3726	195	19	shown	show	VERB
fsr-3726	195	20	in	in	ADP
fsr-3726	195	21	table	table	NOUN
fsr-3726	195	22	6	6	NUM
fsr-3726	195	23	.	.	PUNCT
fsr-3726	196	1	of	of	ADP
fsr-3726	196	2	course	course	NOUN
fsr-3726	196	3	,	,	PUNCT
fsr-3726	196	4	the	the	DET
fsr-3726	196	5	proportional	proportional	ADJ
fsr-3726	196	6	policy	policy	NOUN
fsr-3726	196	7	withdraws	withdraw	VERB
fsr-3726	196	8	money	money	NOUN
fsr-3726	196	9	from	from	ADP
fsr-3726	196	10	both	both	DET
fsr-3726	196	11	accounts	account	NOUN
fsr-3726	196	12	over	over	ADP
fsr-3726	196	13	the	the	DET
fsr-3726	196	14	years	year	NOUN
fsr-3726	196	15	and	and	CCONJ
fsr-3726	196	16	leaves	leave	VERB
fsr-3726	196	17	balances	balance	NOUN
fsr-3726	196	18	in	in	ADP
fsr-3726	196	19	each	each	DET
fsr-3726	196	20	account	account	NOUN
fsr-3726	196	21	at	at	ADP
fsr-3726	196	22	the	the	DET
fsr-3726	196	23	taxpayer	taxpayer	NOUN
fsr-3726	196	24	’s	’s	PART
fsr-3726	196	25	death	death	NOUN
fsr-3726	196	26	.	.	PUNCT
fsr-3726	197	1	the	the	DET
fsr-3726	197	2	reason	reason	NOUN
fsr-3726	197	3	for	for	ADP
fsr-3726	197	4	the	the	DET
fsr-3726	197	5	relatively	relatively	ADV
fsr-3726	197	6	large	large	ADJ
fsr-3726	197	7	amount	amount	NOUN
fsr-3726	197	8	of	of	ADP
fsr-3726	197	9	estate	estate	NOUN
fsr-3726	197	10	taxes	taxis	NOUN
fsr-3726	197	11	for	for	ADP
fsr-3726	197	12	the	the	DET
fsr-3726	197	13	heuristic	heuristic	ADJ
fsr-3726	197	14	withdrawal	withdrawal	NOUN
fsr-3726	197	15	policies	policy	NOUN
fsr-3726	197	16	in	in	ADP
fsr-3726	197	17	table	table	NOUN
fsr-3726	197	18	4	4	NUM
fsr-3726	197	19	should	should	AUX
fsr-3726	197	20	now	now	ADV
fsr-3726	197	21	be	be	AUX
fsr-3726	197	22	clear	clear	ADJ
fsr-3726	197	23	.	.	PUNCT
fsr-3726	198	1	in	in	ADP
fsr-3726	198	2	this	this	DET
fsr-3726	198	3	example	example	NOUN
fsr-3726	198	4	,	,	PUNCT
fsr-3726	198	5	the	the	DET
fsr-3726	198	6	taxpayer	taxpayer	NOUN
fsr-3726	198	7	’s	’s	PART
fsr-3726	198	8	spouse	spouse	NOUN
fsr-3726	198	9	is	be	AUX
fsr-3726	198	10	the	the	DET
fsr-3726	198	11	beneficiary	beneficiary	NOUN
fsr-3726	198	12	on	on	ADP
fsr-3726	198	13	account	account	NOUN
fsr-3726	198	14	1	1	NUM
fsr-3726	198	15	and	and	CCONJ
fsr-3726	198	16	,	,	PUNCT
fsr-3726	198	17	as	as	SCONJ
fsr-3726	198	18	discussed	discuss	VERB
fsr-3726	198	19	above	above	ADV
fsr-3726	198	20	,	,	PUNCT
fsr-3726	198	21	a	a	DET
fsr-3726	198	22	surviving	surviving	NOUN
fsr-3726	198	23	spouse	spouse	NOUN
fsr-3726	198	24	is	be	AUX
fsr-3726	198	25	effectively	effectively	ADV
fsr-3726	198	26	exempt	exempt	ADJ
fsr-3726	198	27	from	from	ADP
fsr-3726	198	28	normal	normal	ADJ
fsr-3726	198	29	estate	estate	NOUN
fsr-3726	198	30	taxes	taxis	NOUN
fsr-3726	198	31	on	on	ADP
fsr-3726	198	32	tdras	tdra	NOUN
fsr-3726	198	33	.	.	PUNCT
fsr-3726	199	1	thus	thus	ADV
fsr-3726	199	2	,	,	PUNCT
fsr-3726	199	3	the	the	DET
fsr-3726	199	4	estate	estate	NOUN
fsr-3726	199	5	taxes	taxis	NOUN
fsr-3726	199	6	listed	list	VERB
fsr-3726	199	7	for	for	ADP
fsr-3726	199	8	the	the	DET
fsr-3726	199	9	optimal	optimal	ADJ
fsr-3726	199	10	withdrawal	withdrawal	NOUN
fsr-3726	199	11	table	table	NOUN
fsr-3726	199	12	5	5	NUM
fsr-3726	199	13	.	.	PUNCT
fsr-3726	199	14	comparison	comparison	NOUN
fsr-3726	199	15	of	of	ADP
fsr-3726	199	16	withdrawal	withdrawal	NOUN
fsr-3726	199	17	amounts	amount	VERB
fsr-3726	199	18	age	age	NOUN
fsr-3726	199	19	68	68	NUM
fsr-3726	199	20	69	69	NUM
fsr-3726	199	21	70	70	NUM
fsr-3726	199	22	71	71	NUM
fsr-3726	199	23	72	72	NUM
fsr-3726	199	24	73	73	NUM
fsr-3726	199	25	14	14	NUM
fsr-3726	199	26	75	75	NUM
fsr-3726	199	27	76	76	NUM
fsr-3726	199	28	77	77	NUM
fsr-3726	199	29	78	78	NUM
fsr-3726	199	30	79	79	NUM
fsr-3726	199	31	80	80	NUM
fsr-3726	199	32	81	81	NUM
fsr-3726	199	33	82	82	NUM
fsr-3726	199	34	83	83	NUM
fsr-3726	199	35	84	84	NUM
fsr-3726	199	36	85	85	NUM
fsr-3726	199	37	minimal	minimal	ADJ
fsr-3726	199	38	proportional	proportional	ADJ
fsr-3726	199	39	optimal	optimal	ADJ
fsr-3726	199	40	account	account	NOUN
fsr-3726	199	41	i	i	PRON
fsr-3726	199	42	account	account	VERB
fsr-3726	199	43	2	2	NUM
fsr-3726	199	44	account	account	NOUN
fsr-3726	199	45	1	1	NUM
fsr-3726	199	46	account	account	NOUN
fsr-3726	199	47	2	2	NUM
fsr-3726	199	48	account	account	NOUN
fsr-3726	199	49	1	1	NUM
fsr-3726	199	50	account	account	NOUN
fsr-3726	199	51	2	2	NUM
fsr-3726	199	52	$	$	SYM
fsr-3726	199	53	25,000	25,000	NUM
fsr-3726	199	54	$	$	SYM
fsr-3726	199	55	0	0	NUM
fsr-3726	199	56	$	$	SYM
fsr-3726	199	57	14,286	14,286	NUM
fsr-3726	199	58	$	$	SYM
fsr-3726	199	59	10,714	10,714	NUM
fsr-3726	199	60	$	$	SYM
fsr-3726	199	61	25,000	25,000	NUM
fsr-3726	199	62	$	$	SYM
fsr-3726	199	63	0	0	NUM
fsr-3726	199	64	26,750	26,750	NUM
fsr-3726	199	65	0	0	NUM
fsr-3726	199	66	15,270	15,270	NUM
fsr-3726	199	67	11,480	11,480	NUM
fsr-3726	199	68	26,750	26,750	NUM
fsr-3726	199	69	0	0	NUM
fsr-3726	199	70	175,237	175,237	NUM
fsr-3726	199	71	0	0	NUM
fsr-3726	199	72	100,070	100,070	NUM
fsr-3726	199	73	75,405	75,405	NUM
fsr-3726	199	74	175,237	175,237	NUM
fsr-3726	199	75	0	0	NUM
fsr-3726	199	76	186,513	186,513	NUM
fsr-3726	199	77	0	0	NUM
fsr-3726	199	78	106,871	106,871	NUM
fsr-3726	199	79	80,726	80,726	NUM
fsr-3726	199	80	186,513	186,513	NUM
fsr-3726	199	81	0	0	NUM
fsr-3726	199	82	199,036	199,036	NUM
fsr-3726	199	83	0	0	NUM
fsr-3726	199	84	114,497	114,497	NUM
fsr-3726	199	85	86,696	86,696	NUM
fsr-3726	199	86	199,036	199,036	NUM
fsr-3726	199	87	0	0	NUM
fsr-3726	199	88	211,598	211,598	NUM
fsr-3726	199	89	0	0	NUM
fsr-3726	199	90	122,239	122,239	NUM
fsr-3726	199	91	92,785	92,785	NUM
fsr-3726	199	92	211,598	211,598	NUM
fsr-3726	199	93	0	0	NUM
fsr-3726	199	94	224,358	224,358	NUM
fsr-3726	199	95	0	0	NUM
fsr-3726	199	96	130,271	130,271	NUM
fsr-3726	199	97	99,123	99,123	NUM
fsr-3726	199	98	156,705	156,705	NUM
fsr-3726	199	99	67,652	67,652	NUM
fsr-3726	199	100	238,171	238,171	NUM
fsr-3726	199	101	0	0	NUM
fsr-3726	199	102	139,032	139,032	NUM
fsr-3726	199	103	106,048	106,048	NUM
fsr-3726	199	104	0	0	NUM
fsr-3726	199	105	239,169	239,169	NUM
fsr-3726	199	106	252,615	252,615	NUM
fsr-3726	199	107	0	0	NUM
fsr-3726	199	108	148,352	148,352	NUM
fsr-3726	199	109	113,435	113,435	NUM
fsr-3726	199	110	0	0	NUM
fsr-3726	200	1	257,483	257,483	NUM
fsr-3726	200	2	266,123	266,123	NUM
fsr-3726	200	3	0	0	NUM
fsr-3726	200	4	157,304	157,304	NUM
fsr-3726	200	5	120,576	120,576	NUM
fsr-3726	200	6	0	0	NUM
fsr-3726	200	7	275,690	275,690	NUM
fsr-3726	200	8	281,678	281,678	NUM
fsr-3726	200	9	0	0	NUM
fsr-3726	200	10	167,777	167,777	NUM
fsr-3726	201	1	128,921	128,921	NUM
fsr-3726	201	2	0	0	NUM
fsr-3726	201	3	297,121	297,121	NUM
fsr-3726	201	4	295,873	295,873	NUM
fsr-3726	201	5	0	0	NUM
fsr-3726	201	6	177,702	177,702	NUM
fsr-3726	201	7	136,886	136,886	NUM
fsr-3726	201	8	0	0	NUM
fsr-3726	201	9	318,314	318,314	NUM
fsr-3726	201	10	3	3	NUM
fsr-3726	201	11	10,246	10,246	NUM
fsr-3726	201	12	0	0	NUM
fsr-3726	201	13	188,102	188,102	NUM
fsr-3726	201	14	145,257	145,257	NUM
fsr-3726	201	15	0	0	NUM
fsr-3726	201	16	341,165	341,165	NUM
fsr-3726	201	17	324,652	324,652	NUM
fsr-3726	201	18	0	0	NUM
fsr-3726	201	19	198,979	198,979	NUM
fsr-3726	201	20	154,039	154,039	NUM
fsr-3726	201	21	0	0	NUM
fsr-3726	201	22	365,870	365,870	NUM
fsr-3726	201	23	338,192	338,192	NUM
fsr-3726	201	24	0	0	NUM
fsr-3726	201	25	209,152	209,152	NUM
fsr-3726	201	26	162,319	162,319	NUM
fsr-3726	201	27	0	0	NUM
fsr-3726	201	28	390,030	390,030	NUM
fsr-3726	201	29	350,305	350,305	NUM
fsr-3726	201	30	0	0	NUM
fsr-3726	201	31	220,401	220,401	NUM
fsr-3726	201	32	171,478	171,478	NUM
fsr-3726	201	33	0	0	NUM
fsr-3726	201	34	418,322	418,322	NUM
fsr-3726	201	35	363,087	363,087	NUM
fsr-3726	201	36	0	0	NUM
fsr-3726	201	37	231,126	231,126	NUM
fsr-3726	201	38	180,276	180,276	NUM
fsr-3726	201	39	0	0	NUM
fsr-3726	201	40	446,094	446,094	NUM
fsr-3726	201	41	9,963	9,963	NUM
fsr-3726	201	42	362,674	362,674	NUM
fsr-3726	201	43	241,423	241,423	NUM
fsr-3726	201	44	188,785	188,785	NUM
fsr-3726	201	45	0	0	NUM
fsr-3726	201	46	475,444	475,444	NUM
fsr-3726	201	47	withdrawals	withdrawal	NOUN
fsr-3726	201	48	from	from	ADP
fsr-3726	201	49	tax	tax	NOUN
fsr-3726	201	50	-	-	PUNCT
fsr-3726	201	51	deferred	defer	VERB
fsr-3726	201	52	retirement	retirement	NOUN
fsr-3726	201	53	accounts	account	NOUN
fsr-3726	201	54	105	105	NUM
fsr-3726	201	55	age	age	NOUN
fsr-3726	201	56	68	68	NUM
fsr-3726	201	57	69	69	NUM
fsr-3726	201	58	70	70	NUM
fsr-3726	201	59	71	71	NUM
fsr-3726	201	60	72	72	NUM
fsr-3726	201	61	73	73	NUM
fsr-3726	201	62	74	74	NUM
fsr-3726	201	63	75	75	NUM
fsr-3726	201	64	76	76	NUM
fsr-3726	201	65	77	77	NUM
fsr-3726	201	66	78	78	NUM
fsr-3726	201	67	79	79	NUM
fsr-3726	201	68	80	80	NUM
fsr-3726	201	69	81	81	NUM
fsr-3726	201	70	82	82	NUM
fsr-3726	201	71	83	83	NUM
fsr-3726	201	72	84	84	NUM
fsr-3726	201	73	85	85	NUM
fsr-3726	201	74	table	table	NOUN
fsr-3726	201	75	6	6	NUM
fsr-3726	201	76	.	.	PUNCT
fsr-3726	201	77	comparison	comparison	NOUN
fsr-3726	201	78	of	of	ADP
fsr-3726	201	79	ending	end	VERB
fsr-3726	201	80	balances	balance	NOUN
fsr-3726	201	81	minimal	minimal	ADJ
fsr-3726	201	82	proportional	proportional	ADJ
fsr-3726	201	83	optimal	optimal	ADJ
fsr-3726	201	84	accounr	accounr	NOUN
fsr-3726	201	85	i	i	PRON
fsr-3726	201	86	account	account	VERB
fsr-3726	201	87	2	2	NUM
fsr-3726	201	88	account	account	NOUN
fsr-3726	201	89	1	1	NUM
fsr-3726	201	90	accounr	accounr	NOUN
fsr-3726	201	91	2	2	NUM
fsr-3726	201	92	account	account	NOUN
fsr-3726	201	93	1	1	NUM
fsr-3726	201	94	account	account	NOUN
fsr-3726	201	95	2	2	NUM
fsr-3726	201	96	$	$	SYM
fsr-3726	201	97	2,120,000	2,120,000	NUM
fsr-3726	201	98	$	$	SYM
fsr-3726	201	99	1,612,500	1,612,500	NUM
fsr-3726	201	100	$	$	SYM
fsr-3726	201	101	2,130,714	2,130,714	NUM
fsr-3726	201	102	$	$	SYM
fsr-3726	201	103	1.601.786	1.601.786	NUM
fsr-3726	201	104	$	$	SYM
fsr-3726	201	105	2,120,000	2,120,000	NUM
fsr-3726	201	106	$	$	SYM
fsr-3726	201	107	1,612,500	1,612,500	NUM
fsr-3726	201	108	2,246,950	2,246,950	NUM
fsr-3726	201	109	1,733,438	1,733,438	NUM
fsr-3726	201	110	2,269,921	2,269,921	NUM
fsr-3726	201	111	1,710,440	1,710,440	NUM
fsr-3726	201	112	2,246,950	2,246,950	NUM
fsr-3726	201	113	1,733,438	1,733,438	NUM
fsr-3726	201	114	2,234,617	2,234,617	NUM
fsr-3726	201	115	1,863,445	1,863,445	NUM
fsr-3726	201	116	2,334,420	2,334,420	NUM
fsr-3726	201	117	1,763,319	1,763,319	NUM
fsr-3726	201	118	2,234,616	2,234,616	NUM
fsr-3726	201	119	1.863.445	1.863.445	NUM
fsr-3726	201	120	2,210,113	2,210,113	NUM
fsr-3726	201	121	2,003,204	2,003,204	NUM
fsr-3726	201	122	2,396,795	2,396,795	NUM
fsr-3726	201	123	1,814,842	1,814,842	NUM
fsr-3726	201	124	2,210,112	2,210,112	NUM
fsr-3726	201	125	2,003,204	2,003,204	NUM
fsr-3726	201	126	2,171,311	2,171,311	NUM
fsr-3726	201	127	2,153,444	2,153,444	NUM
fsr-3726	201	128	2.456.066	2.456.066	NUM
fsr-3726	201	129	1.864.259	1.864.259	NUM
fsr-3726	201	130	2,171,309	2,171,309	NUM
fsr-3726	201	131	2.153.444	2.153.444	NUM
fsr-3726	201	132	2.117.133	2.117.133	NUM
fsr-3726	201	133	2,314,953	2,314,953	NUM
fsr-3726	201	134	2,511,891	2,511,891	NUM
fsr-3726	201	135	1,991,293	1,991,293	NUM
fsr-3726	201	136	2j.17.130	2j.17.130	NOUN
fsr-3726	202	1	2.314.953	2.314.953	NUM
fsr-3726	202	2	2,046,267	2,046,267	NUM
fsr-3726	202	3	2,488,574	2,488,574	NUM
fsr-3726	202	4	2,563,732	2,563,732	NUM
fsr-3726	202	5	1,955,517	1,955,517	NUM
fsr-3726	202	6	2,113,917	2,113,917	NUM
fsr-3726	202	7	2,420,922	2,420,922	NUM
fsr-3726	202	8	1,956,450	1,956,450	NUM
fsr-3726	202	9	2,675,218	2,675,218	NUM
fsr-3726	202	10	2,610,571	2,610,571	NUM
fsr-3726	202	11	1,996,133	1,996,133	NUM
fsr-3726	202	12	2,267,176	2,267,176	NUM
fsr-3726	202	13	2,363,323	2,363,323	NUM
fsr-3726	202	14	1,845,677	1,845,677	NUM
fsr-3726	202	15	2,875,859	2,875,859	NUM
fsr-3726	202	16	2,651,485	2,651,485	NUM
fsr-3726	202	17	2,032,408	2,032,408	NUM
fsr-3726	202	18	2,431,546	2,431,546	NUM
fsr-3726	202	19	2,283,089	2,283,089	NUM
fsr-3726	202	20	1,713,366	1,713,366	NUM
fsr-3726	202	21	3,091,549	3,091,549	NUM
fsr-3726	202	22	2,686,413	2,686,413	NUM
fsr-3726	202	23	2ji64.262	2ji64.262	NUM
fsr-3726	202	24	2,607,833	2,607,833	NUM
fsr-3726	202	25	2.178.631	2.178.631	NUM
fsr-3726	202	26	1,555,907	1,555,907	NUM
fsr-3726	202	27	3,323,415	3,323,415	NUM
fsr-3726	202	28	2,713,401	2,713,401	NUM
fsr-3726	202	29	2,090,161	2,090,161	NUM
fsr-3726	202	30	2,796,901	2,796,901	NUM
fsr-3726	202	31	2,044,907	2,044,907	NUM
fsr-3726	202	32	1,372,838	1,372,838	NUM
fsr-3726	202	33	3,572,671	3,572,671	NUM
fsr-3726	202	34	2,732,420	2,732,420	NUM
fsr-3726	202	35	2,110,037	2,110,037	NUM
fsr-3726	202	36	2,999,676	2,999,676	NUM
fsr-3726	202	37	1,879,%1	1,879,%1	NUM
fsr-3726	202	38	1,162,128	1,162,128	NUM
fsr-3726	202	39	3,840,622	3,840,622	NUM
fsr-3726	202	40	2,742,419	2,742,419	NUM
fsr-3726	202	41	2,123,033	2,123,033	NUM
fsr-3726	202	42	3,217,153	3,217,153	NUM
fsr-3726	202	43	1,679,793	1,679,793	NUM
fsr-3726	202	44	921,725	921,725	NUM
fsr-3726	202	45	4,128,668	4,128,668	NUM
fsr-3726	202	46	2,742,265	2,742,265	NUM
fsr-3726	202	47	2,128,222	2,128,222	NUM
fsr-3726	202	48	3,450,3	3,450,3	NUM
fsr-3726	202	49	%	%	NOUN
fsr-3726	202	50	1,439,908	1,439,908	NUM
fsr-3726	202	51	650,358	650,358	NUM
fsr-3726	202	52	4,438,319	4,438,319	NUM
fsr-3726	202	53	2.73	2.73	NUM
fsr-3726	202	54	1,927	1,927	NUM
fsr-3726	202	55	2,125,520	2,125,520	NUM
fsr-3726	202	56	3,700,550	3,700,550	NUM
fsr-3726	202	57	l157.870	l157.870	NOUN
fsr-3726	202	58	347,205	347,205	NUM
fsr-3726	202	59	4,771,193	4,771,193	NUM
fsr-3726	202	60	2,709,591	2,709,591	NUM
fsr-3726	202	61	2,113,455	2,113,455	NUM
fsr-3726	202	62	3,968,840	3,968,840	NUM
fsr-3726	202	63	826,388	826,388	NUM
fsr-3726	202	64	9,290	9,290	NUM
fsr-3726	202	65	5,129,032	5,129,032	NUM
fsr-3726	202	66	2,674,911	2,674,911	NUM
fsr-3726	202	67	2,091,689	2,091,689	NUM
fsr-3726	202	68	4,256,581	4,256,581	NUM
fsr-3726	202	69	442,274	442,274	NUM
fsr-3726	202	70	0	0	NUM
fsr-3726	202	71	5,151,036	5,151,036	NUM
fsr-3726	202	72	2,627,418	2,627,418	NUM
fsr-3726	202	73	2,059,781	2,059,781	NUM
fsr-3726	202	74	4,565,183	4,565,183	NUM
fsr-3726	202	75	0	0	NUM
fsr-3726	202	76	policy	policy	NOUN
fsr-3726	202	77	in	in	ADP
fsr-3726	202	78	table	table	NOUN
fsr-3726	202	79	4	4	NUM
fsr-3726	202	80	represent	represent	VERB
fsr-3726	202	81	only	only	ADV
fsr-3726	202	82	the	the	DET
fsr-3726	202	83	15	15	NUM
fsr-3726	202	84	percent	percent	NOUN
fsr-3726	202	85	excess	excess	ADJ
fsr-3726	202	86	distribution	distribution	NOUN
fsr-3726	202	87	tax	tax	NOUN
fsr-3726	202	88	on	on	ADP
fsr-3726	202	89	balances	balance	NOUN
fsr-3726	202	90	exceeding	exceed	VERB
fsr-3726	202	91	the	the	DET
fsr-3726	202	92	“	"	PUNCT
fsr-3726	202	93	reasonable	reasonable	ADJ
fsr-3726	202	94	”	"	PUNCT
fsr-3726	202	95	value	value	NOUN
fsr-3726	202	96	one	one	PRON
fsr-3726	202	97	should	should	AUX
fsr-3726	202	98	have	have	VERB
fsr-3726	202	99	in	in	ADP
fsr-3726	202	100	tdras	tdra	NOUN
fsr-3726	202	101	at	at	ADP
fsr-3726	202	102	the	the	DET
fsr-3726	202	103	time	time	NOUN
fsr-3726	202	104	of	of	ADP
fsr-3726	202	105	death	death	NOUN
fsr-3726	202	106	.	.	PUNCT
fsr-3726	203	1	the	the	DET
fsr-3726	203	2	estate	estate	NOUN
fsr-3726	203	3	taxes	taxis	NOUN
fsr-3726	203	4	under	under	ADP
fsr-3726	203	5	the	the	DET
fsr-3726	203	6	minimal	minimal	ADJ
fsr-3726	203	7	and	and	CCONJ
fsr-3726	203	8	proportional	proportional	ADJ
fsr-3726	203	9	policies	policy	NOUN
fsr-3726	203	10	include	include	VERB
fsr-3726	203	11	this	this	DET
fsr-3726	203	12	excess	excess	ADJ
fsr-3726	203	13	distribution	distribution	NOUN
fsr-3726	203	14	tax	tax	NOUN
fsr-3726	203	15	plus	plus	CCONJ
fsr-3726	203	16	the	the	DET
fsr-3726	203	17	normal	normal	ADJ
fsr-3726	203	18	estate	estate	NOUN
fsr-3726	203	19	taxes	taxis	NOUN
fsr-3726	203	20	due	due	ADJ
fsr-3726	203	21	on	on	ADP
fsr-3726	203	22	the	the	DET
fsr-3726	203	23	balances	balance	NOUN
fsr-3726	203	24	in	in	ADP
fsr-3726	203	25	account	account	NOUN
fsr-3726	203	26	2	2	NUM
fsr-3726	203	27	(	(	PUNCT
fsr-3726	203	28	with	with	ADP
fsr-3726	203	29	the	the	DET
fsr-3726	203	30	taxpayer	taxpayer	NOUN
fsr-3726	203	31	’s	’s	PART
fsr-3726	203	32	child	child	NOUN
fsr-3726	203	33	as	as	ADP
fsr-3726	203	34	beneficiary	beneficiary	NOUN
fsr-3726	203	35	)	)	PUNCT
fsr-3726	203	36	.	.	PUNCT
fsr-3726	204	1	vi	vi	X
fsr-3726	204	2	.	.	NOUN
fsr-3726	204	3	discussion	discussion	NOUN
fsr-3726	204	4	the	the	DET
fsr-3726	204	5	preceding	precede	VERB
fsr-3726	204	6	example	example	NOUN
fsr-3726	204	7	highlights	highlight	NOUN
fsr-3726	204	8	a	a	DET
fsr-3726	204	9	number	number	NOUN
fsr-3726	204	10	of	of	ADP
fsr-3726	204	11	interesting	interesting	ADJ
fsr-3726	204	12	issues	issue	NOUN
fsr-3726	204	13	.	.	PUNCT
fsr-3726	205	1	first	first	ADV
fsr-3726	205	2	,	,	PUNCT
fsr-3726	205	3	it	it	PRON
fsr-3726	205	4	is	be	AUX
fsr-3726	205	5	clear	clear	ADJ
fsr-3726	205	6	that	that	SCONJ
fsr-3726	205	7	the	the	DET
fsr-3726	205	8	use	use	NOUN
fsr-3726	205	9	of	of	ADP
fsr-3726	205	10	heuristics	heuristic	NOUN
fsr-3726	205	11	can	can	AUX
fsr-3726	205	12	lead	lead	VERB
fsr-3726	205	13	to	to	ADP
fsr-3726	205	14	decisions	decision	NOUN
fsr-3726	205	15	that	that	PRON
fsr-3726	205	16	can	can	AUX
fsr-3726	205	17	result	result	VERB
fsr-3726	205	18	in	in	ADP
fsr-3726	205	19	very	very	ADV
fsr-3726	205	20	large	large	ADJ
fsr-3726	205	21	financial	financial	ADJ
fsr-3726	205	22	losses	loss	NOUN
fsr-3726	205	23	.	.	PUNCT
fsr-3726	206	1	of	of	ADP
fsr-3726	206	2	course	course	NOUN
fsr-3726	206	3	,	,	PUNCT
fsr-3726	206	4	the	the	DET
fsr-3726	206	5	example	example	NOUN
fsr-3726	206	6	presented	present	VERB
fsr-3726	206	7	here	here	ADV
fsr-3726	206	8	is	be	AUX
fsr-3726	206	9	carefully	carefully	ADV
fsr-3726	206	10	chosen	choose	VERB
fsr-3726	206	11	to	to	PART
fsr-3726	206	12	illustrate	illustrate	VERB
fsr-3726	206	13	this	this	DET
fsr-3726	206	14	fact	fact	NOUN
fsr-3726	206	15	and	and	CCONJ
fsr-3726	206	16	one	one	PRON
fsr-3726	206	17	might	might	AUX
fsr-3726	206	18	argue	argue	VERB
fsr-3726	206	19	that	that	SCONJ
fsr-3726	206	20	it	it	PRON
fsr-3726	206	21	is	be	AUX
fsr-3726	206	22	obvious	obvious	ADJ
fsr-3726	206	23	that	that	SCONJ
fsr-3726	206	24	the	the	DET
fsr-3726	206	25	minimal	minimal	ADJ
fsr-3726	206	26	withdrawal	withdrawal	NOUN
fsr-3726	206	27	policy	policy	NOUN
fsr-3726	206	28	will	will	AUX
fsr-3726	206	29	perform	perform	VERB
fsr-3726	206	30	poorly	poorly	ADV
fsr-3726	206	31	in	in	ADP
fsr-3726	206	32	this	this	DET
fsr-3726	206	33	situation	situation	NOUN
fsr-3726	206	34	.	.	PUNCT
fsr-3726	207	1	indeed	indeed	ADV
fsr-3726	207	2	,	,	PUNCT
fsr-3726	207	3	other	other	ADJ
fsr-3726	207	4	examples	example	NOUN
fsr-3726	207	5	exist	exist	VERB
fsr-3726	207	6	which	which	PRON
fsr-3726	207	7	show	show	VERB
fsr-3726	207	8	the	the	DET
fsr-3726	207	9	minimal	minimal	ADJ
fsr-3726	207	10	withdrawal	withdrawal	NOUN
fsr-3726	207	11	policy	policy	NOUN
fsr-3726	207	12	to	to	PART
fsr-3726	207	13	outperform	outperform	VERB
fsr-3726	207	14	the	the	DET
fsr-3726	207	15	propor	propor	ADJ
fsr-3726	207	16	tional	tional	ADJ
fsr-3726	207	17	policy	policy	NOUN
fsr-3726	207	18	and	and	CCONJ
fsr-3726	207	19	still	still	ADV
fsr-3726	207	20	other	other	ADJ
fsr-3726	207	21	examples	example	NOUN
fsr-3726	207	22	show	show	VERB
fsr-3726	207	23	that	that	SCONJ
fsr-3726	207	24	these	these	DET
fsr-3726	207	25	heuristics	heuristic	NOUN
fsr-3726	207	26	can	can	AUX
fsr-3726	207	27	also	also	ADV
fsr-3726	207	28	be	be	AUX
fsr-3726	207	29	optimal	optimal	ADJ
fsr-3726	207	30	.	.	PUNCT
fsr-3726	208	1	however	however	ADV
fsr-3726	208	2	,	,	PUNCT
fsr-3726	208	3	determining	determine	VERB
fsr-3726	208	4	all	all	DET
fsr-3726	208	5	the	the	DET
fsr-3726	208	6	conditions	condition	NOUN
fsr-3726	208	7	under	under	ADP
fsr-3726	208	8	which	which	PRON
fsr-3726	208	9	these	these	DET
fsr-3726	208	10	heuristics	heuristic	NOUN
fsr-3726	208	11	can	can	AUX
fsr-3726	208	12	be	be	AUX
fsr-3726	208	13	expected	expect	VERB
fsr-3726	208	14	to	to	PART
fsr-3726	208	15	perform	perform	VERB
fsr-3726	208	16	well	well	ADV
fsr-3726	208	17	or	or	CCONJ
fsr-3726	208	18	poorly	poorly	ADV
fsr-3726	208	19	is	be	AUX
fsr-3726	208	20	,	,	PUNCT
fsr-3726	208	21	in	in	ADP
fsr-3726	208	22	itself	itself	PRON
fsr-3726	208	23	,	,	PUNCT
fsr-3726	208	24	a	a	DET
fsr-3726	208	25	difficult	difficult	ADJ
fsr-3726	208	26	or	or	CCONJ
fsr-3726	208	27	impossible	impossible	ADJ
fsr-3726	208	28	task	task	NOUN
fsr-3726	208	29	considering	consider	VERB
fsr-3726	208	30	the	the	DET
fsr-3726	208	31	infinite	infinite	ADJ
fsr-3726	208	32	combinations	combination	NOUN
fsr-3726	208	33	of	of	ADP
fsr-3726	208	34	beneficiary	beneficiary	NOUN
fsr-3726	208	35	designations	designation	NOUN
fsr-3726	208	36	,	,	PUNCT
fsr-3726	208	37	life	life	NOUN
fsr-3726	208	38	expectancies	expectancy	NOUN
fsr-3726	208	39	,	,	PUNCT
fsr-3726	208	40	and	and	CCONJ
fsr-3726	208	41	interest	interest	NOUN
fsr-3726	208	42	rate	rate	NOUN
fsr-3726	208	43	assumptions	assumption	NOUN
fsr-3726	208	44	that	that	SCONJ
fsr-3726	208	45	one	one	PRON
fsr-3726	208	46	can	can	AUX
fsr-3726	208	47	encounter	encounter	VERB
fsr-3726	208	48	.	.	PUNCT
fsr-3726	209	1	our	our	PRON
fsr-3726	209	2	model	model	NOUN
fsr-3726	209	3	avoids	avoid	VERB
fsr-3726	209	4	this	this	DET
fsr-3726	209	5	exercise	exercise	NOUN
fsr-3726	209	6	by	by	ADP
fsr-3726	209	7	directly	directly	ADV
fsr-3726	209	8	determining	determine	VERB
fsr-3726	209	9	the	the	DET
fsr-3726	209	10	optimal	optimal	ADJ
fsr-3726	209	11	schedule	schedule	NOUN
fsr-3726	209	12	of	of	ADP
fsr-3726	209	13	withdrawals	withdrawal	NOUN
fsr-3726	209	14	under	under	ADP
fsr-3726	209	15	any	any	DET
fsr-3726	209	16	set	set	NOUN
fsr-3726	209	17	of	of	ADP
fsr-3726	209	18	conditions	condition	NOUN
fsr-3726	209	19	.	.	PUNCT
fsr-3726	210	1	additionally	additionally	ADV
fsr-3726	210	2	,	,	PUNCT
fsr-3726	210	3	even	even	ADV
fsr-3726	210	4	in	in	ADP
fsr-3726	210	5	cases	case	NOUN
fsr-3726	210	6	where	where	SCONJ
fsr-3726	210	7	the	the	DET
fsr-3726	210	8	model	model	NOUN
fsr-3726	210	9	only	only	ADV
fsr-3726	210	10	serves	serve	VERB
fsr-3726	210	11	to	to	PART
fsr-3726	210	12	confirm	confirm	VERB
fsr-3726	210	13	one	one	NUM
fsr-3726	210	14	’s	’s	PART
fsr-3726	210	15	intuition	intuition	NOUN
fsr-3726	210	16	about	about	ADP
fsr-3726	210	17	the	the	DET
fsr-3726	210	18	optimal	optimal	ADJ
fsr-3726	210	19	withdrawal	withdrawal	NOUN
fsr-3726	210	20	schedule	schedule	NOUN
fsr-3726	210	21	,	,	PUNCT
fsr-3726	210	22	there	there	PRON
fsr-3726	210	23	can	can	AUX
fsr-3726	210	24	be	be	AUX
fsr-3726	210	25	a	a	DET
fsr-3726	210	26	significant	significant	ADJ
fsr-3726	210	27	psychological	psychological	ADJ
fsr-3726	210	28	benefit	benefit	NOUN
fsr-3726	210	29	in	in	ADP
fsr-3726	210	30	knowing	know	VERB
fsr-3726	210	31	with	with	ADP
fsr-3726	210	32	certainty	certainty	NOUN
fsr-3726	210	33	that	that	SCONJ
fsr-3726	210	34	the	the	DET
fsr-3726	210	35	best	good	ADJ
fsr-3726	210	36	possible	possible	ADJ
fsr-3726	210	37	decision	decision	NOUN
fsr-3726	210	38	has	have	AUX
fsr-3726	210	39	been	be	AUX
fsr-3726	210	40	made	make	VERB
fsr-3726	210	41	for	for	ADP
fsr-3726	210	42	the	the	DET
fsr-3726	210	43	given	give	VERB
fsr-3726	210	44	assumptions	assumption	NOUN
fsr-3726	210	45	.	.	PUNCT
fsr-3726	211	1	106	106	NUM
fsr-3726	211	2	financial	financial	ADJ
fsr-3726	211	3	services	service	NOUN
fsr-3726	211	4	review	review	NOUN
fsr-3726	211	5	,	,	PUNCT
fsr-3726	211	6	3(2	3(2	NUM
fsr-3726	211	7	)	)	PUNCT
fsr-3726	211	8	1994	1994	NUM
fsr-3726	211	9	table	table	NOUN
fsr-3726	211	10	7	7	NUM
fsr-3726	211	11	.	.	PUNCT
fsr-3726	211	12	comparison	comparison	NOUN
fsr-3726	211	13	of	of	ADP
fsr-3726	211	14	present	present	ADJ
fsr-3726	211	15	values	value	NOUN
fsr-3726	211	16	of	of	ADP
fsr-3726	211	17	withdrawals	withdrawal	NOUN
fsr-3726	211	18	&	&	CCONJ
fsr-3726	211	19	ending	end	VERB
fsr-3726	211	20	balances	balance	NOUN
fsr-3726	211	21	(	(	PUNCT
fsr-3726	211	22	modz	modz	NOUN
fsr-3726	211	23	>	>	NOUN
fsr-3726	211	24	ed	ed	NOUN
fsr-3726	211	25	example	example	NOUN
fsr-3726	211	26	)	)	PUNCT
fsr-3726	211	27	pv	pv	NOUN
fsr-3726	211	28	of	of	ADP
fsr-3726	211	29	withdrawals	withdrawal	NOUN
fsr-3726	211	30	pv	pv	INTJ
fsr-3726	211	31	of	of	ADP
fsr-3726	211	32	income	income	NOUN
fsr-3726	211	33	taxes	taxis	NOUN
fsr-3726	211	34	on	on	ADP
fsr-3726	211	35	withdrawals	withdrawal	NOUN
fsr-3726	211	36	npv	npv	PROPN
fsr-3726	211	37	of	of	ADP
fsr-3726	211	38	withdrawals	withdrawal	NOUN
fsr-3726	211	39	pv	pv	INTJ
fsr-3726	211	40	of	of	ADP
fsr-3726	211	41	ending	end	VERB
fsr-3726	211	42	balance	balance	NOUN
fsr-3726	211	43	pv	pv	NOUN
fsr-3726	211	44	of	of	ADP
fsr-3726	211	45	estate	estate	NOUN
fsr-3726	211	46	taxes	taxis	NOUN
fsr-3726	211	47	on	on	ADP
fsr-3726	211	48	ending	end	VERB
fsr-3726	211	49	balance	balance	NOUN
fsr-3726	211	50	npv	npv	NOUN
fsr-3726	211	51	of	of	ADP
fsr-3726	211	52	ending	end	VERB
fsr-3726	211	53	balance	balance	NOUN
fsr-3726	211	54	total	total	NOUN
fsr-3726	211	55	npv	npv	NOUN
fsr-3726	211	56	minimal	minimal	ADJ
fsr-3726	211	57	$	$	SYM
fsr-3726	211	58	2,892,660	2,892,660	NUM
fsr-3726	211	59	(	(	PUNCT
fsr-3726	211	60	1,003,087	1,003,087	NUM
fsr-3726	211	61	)	)	PUNCT
fsr-3726	211	62	$	$	SYM
fsr-3726	211	63	1,889,573	1,889,573	NUM
fsr-3726	211	64	1,653,690	1,653,690	NUM
fsr-3726	211	65	(	(	PUNCT
fsr-3726	211	66	143,998	143,998	NUM
fsr-3726	211	67	)	)	PUNCT
fsr-3726	211	68	$	$	SYM
fsr-3726	211	69	1,509,692	1,509,692	NUM
fsr-3726	211	70	$	$	SYM
fsr-3726	211	71	3,399,265	3,399,265	NUM
fsr-3726	211	72	withdrawal	withdrawal	NOUN
fsr-3726	211	73	policy	policy	NOUN
fsr-3726	211	74	proporrional	proporrional	ADJ
fsr-3726	211	75	optimal	optimal	ADJ
fsr-3726	211	76	$	$	SYM
fsr-3726	211	77	2,884,784	2,884,784	NUM
fsr-3726	211	78	$	$	SYM
fsr-3726	211	79	2,892,660	2,892,660	NUM
fsr-3726	211	80	(	(	PUNCT
fsr-3726	211	81	999,464	999,464	NUM
fsr-3726	211	82	)	)	PUNCT
fsr-3726	211	83	(	(	PUNCT
fsr-3726	211	84	1,003,087	1,003,087	NUM
fsr-3726	211	85	)	)	PUNCT
fsr-3726	211	86	$	$	SYM
fsr-3726	211	87	1,885,320	1,885,320	NUM
fsr-3726	211	88	$	$	SYM
fsr-3726	211	89	1,889,573	1,889,573	NUM
fsr-3726	211	90	1,636,203	1,636,203	NUM
fsr-3726	211	91	1,653,690	1,653,690	NUM
fsr-3726	211	92	(	(	PUNCT
fsr-3726	211	93	141,375	141,375	NUM
fsr-3726	211	94	)	)	PUNCT
fsr-3726	211	95	(	(	PUNCT
fsr-3726	211	96	143,998	143,998	NUM
fsr-3726	211	97	)	)	PUNCT
fsr-3726	211	98	$	$	SYM
fsr-3726	211	99	1,494,828	1,494,828	NUM
fsr-3726	211	100	$	$	SYM
fsr-3726	211	101	1.509.692	1.509.692	NUM
fsr-3726	211	102	$	$	SYM
fsr-3726	211	103	3,380,148	3,380,148	NUM
fsr-3726	211	104	$	$	SYM
fsr-3726	211	105	3,399,265	3,399,265	NUM
fsr-3726	211	106	second	second	ADJ
fsr-3726	211	107	,	,	PUNCT
fsr-3726	211	108	this	this	DET
fsr-3726	211	109	example	example	NOUN
fsr-3726	211	110	also	also	ADV
fsr-3726	211	111	highlights	highlight	VERB
fsr-3726	211	112	a	a	DET
fsr-3726	211	113	number	number	NOUN
fsr-3726	211	114	of	of	ADP
fsr-3726	211	115	withdrawal	withdrawal	NOUN
fsr-3726	211	116	policy	policy	NOUN
fsr-3726	211	117	matters	matter	NOUN
fsr-3726	211	118	where	where	SCONJ
fsr-3726	211	119	one	one	NUM
fsr-3726	211	120	’s	’s	PART
fsr-3726	211	121	intuition	intuition	NOUN
fsr-3726	211	122	can	can	AUX
fsr-3726	211	123	fail	fail	VERB
fsr-3726	211	124	.	.	PUNCT
fsr-3726	212	1	for	for	ADP
fsr-3726	212	2	instance	instance	NOUN
fsr-3726	212	3	,	,	PUNCT
fsr-3726	212	4	our	our	PRON
fsr-3726	212	5	example	example	NOUN
fsr-3726	212	6	dramatically	dramatically	ADV
fsr-3726	212	7	demonstrates	demonstrate	VERB
fsr-3726	212	8	how	how	SCONJ
fsr-3726	212	9	undesir	undesir	PROPN
fsr-3726	212	10	able	able	ADJ
fsr-3726	212	11	it	it	PRON
fsr-3726	212	12	can	can	AUX
fsr-3726	212	13	be	be	AUX
fsr-3726	212	14	to	to	PART
fsr-3726	212	15	leave	leave	VERB
fsr-3726	212	16	money	money	NOUN
fsr-3726	212	17	in	in	ADP
fsr-3726	212	18	a	a	DET
fsr-3726	212	19	tdra	tdra	NOUN
fsr-3726	212	20	with	with	ADP
fsr-3726	212	21	a	a	DET
fsr-3726	212	22	non	non	ADJ
fsr-3726	212	23	-	-	ADJ
fsr-3726	212	24	spouse	spouse	ADJ
fsr-3726	212	25	beneficiary	beneficiary	NOUN
fsr-3726	212	26	.	.	PUNCT
fsr-3726	213	1	this	this	PRON
fsr-3726	213	2	might	might	AUX
fsr-3726	213	3	lead	lead	VERB
fsr-3726	213	4	one	one	NUM
fsr-3726	213	5	to	to	PART
fsr-3726	213	6	believe	believe	VERB
fsr-3726	213	7	that	that	SCONJ
fsr-3726	213	8	,	,	PUNCT
fsr-3726	213	9	given	give	VERB
fsr-3726	213	10	the	the	DET
fsr-3726	213	11	option	option	NOUN
fsr-3726	213	12	,	,	PUNCT
fsr-3726	213	13	it	it	PRON
fsr-3726	213	14	is	be	AUX
fsr-3726	213	15	best	good	ADJ
fsr-3726	213	16	to	to	PART
fsr-3726	213	17	first	first	ADV
fsr-3726	213	18	make	make	VERB
fsr-3726	213	19	withdrawals	withdrawal	NOUN
fsr-3726	213	20	from	from	ADP
fsr-3726	213	21	accounts	account	NOUN
fsr-3726	213	22	with	with	ADP
fsr-3726	213	23	non	non	ADJ
fsr-3726	213	24	-	-	ADJ
fsr-3726	213	25	spouse	spouse	ADJ
fsr-3726	213	26	beneficiaries	beneficiary	NOUN
fsr-3726	213	27	.	.	PUNCT
fsr-3726	214	1	however	however	ADV
fsr-3726	214	2	,	,	PUNCT
fsr-3726	214	3	the	the	DET
fsr-3726	214	4	schedule	schedule	NOUN
fsr-3726	214	5	of	of	ADP
fsr-3726	214	6	withdrawals	withdrawal	NOUN
fsr-3726	214	7	in	in	ADP
fsr-3726	214	8	table	table	NOUN
fsr-3726	214	9	5	5	NUM
fsr-3726	214	10	clearly	clearly	ADV
fsr-3726	214	11	indicates	indicate	VERB
fsr-3726	214	12	that	that	SCONJ
fsr-3726	214	13	this	this	PRON
fsr-3726	214	14	is	be	AUX
fsr-3726	214	15	not	not	PART
fsr-3726	214	16	always	always	ADV
fsr-3726	214	17	the	the	DET
fsr-3726	214	18	case	case	NOUN
fsr-3726	214	19	since	since	SCONJ
fsr-3726	214	20	the	the	DET
fsr-3726	214	21	optimal	optimal	ADJ
fsr-3726	214	22	policy	policy	NOUN
fsr-3726	214	23	here	here	ADV
fsr-3726	214	24	involves	involves	AUX
fsr-3726	214	25	first	first	ADV
fsr-3726	214	26	making	make	VERB
fsr-3726	214	27	withdraw	withdraw	VERB
fsr-3726	214	28	als	als	NOUN
fsr-3726	214	29	from	from	ADP
fsr-3726	214	30	account	account	NOUN
fsr-3726	214	31	1	1	NUM
fsr-3726	214	32	where	where	SCONJ
fsr-3726	214	33	the	the	DET
fsr-3726	214	34	spouse	spouse	NOUN
fsr-3726	214	35	is	be	AUX
fsr-3726	214	36	the	the	DET
fsr-3726	214	37	beneficiary	beneficiary	NOUN
fsr-3726	214	38	.	.	PUNCT
fsr-3726	215	1	similarly	similarly	ADV
fsr-3726	215	2	,	,	PUNCT
fsr-3726	215	3	our	our	PRON
fsr-3726	215	4	example	example	NOUN
fsr-3726	215	5	might	might	AUX
fsr-3726	215	6	lead	lead	VERB
fsr-3726	215	7	one	one	NUM
fsr-3726	215	8	to	to	PART
fsr-3726	215	9	believe	believe	VERB
fsr-3726	215	10	that	that	SCONJ
fsr-3726	215	11	it	it	PRON
fsr-3726	215	12	is	be	AUX
fsr-3726	215	13	best	good	ADJ
fsr-3726	215	14	to	to	PART
fsr-3726	215	15	make	make	VERB
fsr-3726	215	16	one	one	PRON
fsr-3726	215	17	’s	’s	PART
fsr-3726	215	18	spouse	spouse	NOUN
fsr-3726	215	19	the	the	DET
fsr-3726	215	20	beneficiary	beneficiary	NOUN
fsr-3726	215	21	on	on	ADP
fsr-3726	215	22	all	all	DET
fsr-3726	215	23	tdras	tdra	NOUN
fsr-3726	215	24	so	so	SCONJ
fsr-3726	215	25	as	as	SCONJ
fsr-3726	215	26	to	to	PART
fsr-3726	215	27	avoid	avoid	VERB
fsr-3726	215	28	the	the	DET
fsr-3726	215	29	payment	payment	NOUN
fsr-3726	215	30	of	of	ADP
fsr-3726	215	31	normal	normal	ADJ
fsr-3726	215	32	estate	estate	NOUN
fsr-3726	215	33	taxes	taxis	NOUN
fsr-3726	215	34	at	at	ADP
fsr-3726	215	35	one	one	NUM
fsr-3726	215	36	’s	’s	PART
fsr-3726	215	37	death	death	NOUN
fsr-3726	215	38	.	.	PUNCT
fsr-3726	216	1	(	(	PUNCT
fsr-3726	216	2	note	note	VERB
fsr-3726	216	3	that	that	SCONJ
fsr-3726	216	4	this	this	DET
fsr-3726	216	5	alternative	alternative	NOUN
fsr-3726	216	6	may	may	AUX
fsr-3726	216	7	not	not	PART
fsr-3726	216	8	always	always	ADV
fsr-3726	216	9	be	be	AUX
fsr-3726	216	10	possible	possible	ADJ
fsr-3726	216	11	since	since	SCONJ
fsr-3726	216	12	not	not	PART
fsr-3726	216	13	all	all	DET
fsr-3726	216	14	taxpayers	taxpayer	NOUN
fsr-3726	216	15	are	be	AUX
fsr-3726	216	16	married	married	ADJ
fsr-3726	216	17	and	and	CCONJ
fsr-3726	216	18	,	,	PUNCT
fsr-3726	216	19	even	even	ADV
fsr-3726	216	20	if	if	SCONJ
fsr-3726	216	21	they	they	PRON
fsr-3726	216	22	are	be	AUX
fsr-3726	216	23	,	,	PUNCT
fsr-3726	216	24	they	they	PRON
fsr-3726	216	25	may	may	AUX
fsr-3726	216	26	be	be	AUX
fsr-3726	216	27	unable	unable	ADJ
fsr-3726	216	28	to	to	PART
fsr-3726	216	29	change	change	VERB
fsr-3726	216	30	the	the	DET
fsr-3726	216	31	beneficiary	beneficiary	NOUN
fsr-3726	216	32	designations	designation	NOUN
fsr-3726	216	33	on	on	ADP
fsr-3726	216	34	certain	certain	ADJ
fsr-3726	216	35	accounts	account	NOUN
fsr-3726	216	36	.	.	PUNCT
fsr-3726	216	37	)	)	PUNCT
fsr-3726	217	1	the	the	DET
fsr-3726	217	2	results	result	NOUN
fsr-3726	217	3	for	for	ADP
fsr-3726	217	4	this	this	DET
fsr-3726	217	5	scenario	scenario	NOUN
fsr-3726	217	6	are	be	AUX
fsr-3726	217	7	presented	present	VERB
fsr-3726	217	8	in	in	ADP
fsr-3726	217	9	table	table	NOUN
fsr-3726	217	10	7	7	NUM
fsr-3726	217	11	.	.	PUNCT
fsr-3726	218	1	in	in	ADP
fsr-3726	218	2	table	table	NOUN
fsr-3726	218	3	7	7	NUM
fsr-3726	218	4	we	we	PRON
fsr-3726	218	5	see	see	VERB
fsr-3726	218	6	that	that	SCONJ
fsr-3726	218	7	if	if	SCONJ
fsr-3726	218	8	the	the	DET
fsr-3726	218	9	spouse	spouse	NOUN
fsr-3726	218	10	is	be	AUX
fsr-3726	218	11	the	the	DET
fsr-3726	218	12	beneficiary	beneficiary	NOUN
fsr-3726	218	13	on	on	ADP
fsr-3726	218	14	both	both	DET
fsr-3726	218	15	accounts	account	NOUN
fsr-3726	218	16	,	,	PUNCT
fsr-3726	218	17	the	the	DET
fsr-3726	218	18	minimal	minimal	ADJ
fsr-3726	218	19	and	and	CCONJ
fsr-3726	218	20	optimal	optimal	ADJ
fsr-3726	218	21	withdrawal	withdrawal	NOUN
fsr-3726	218	22	policies	policy	NOUN
fsr-3726	218	23	are	be	AUX
fsr-3726	218	24	identical	identical	ADJ
fsr-3726	218	25	while	while	SCONJ
fsr-3726	218	26	the	the	DET
fsr-3726	218	27	proportional	proportional	ADJ
fsr-3726	218	28	policy	policy	NOUN
fsr-3726	218	29	is	be	AUX
fsr-3726	218	30	only	only	ADV
fsr-3726	218	31	slightly	slightly	ADV
fsr-3726	218	32	suboptimal	suboptimal	ADJ
fsr-3726	218	33	.	.	PUNCT
fsr-3726	219	1	notice	notice	NOUN
fsr-3726	219	2	,	,	PUNCT
fsr-3726	219	3	however	however	ADV
fsr-3726	219	4	,	,	PUNCT
fsr-3726	219	5	that	that	SCONJ
fsr-3726	219	6	the	the	DET
fsr-3726	219	7	npv	npv	NOUN
fsr-3726	219	8	of	of	ADP
fsr-3726	219	9	the	the	DET
fsr-3726	219	10	withdrawals	withdrawal	NOUN
fsr-3726	219	11	under	under	ADP
fsr-3726	219	12	this	this	DET
fsr-3726	219	13	scenario	scenario	NOUN
fsr-3726	219	14	are	be	AUX
fsr-3726	219	15	larger	large	ADJ
fsr-3726	219	16	than	than	ADP
fsr-3726	219	17	for	for	ADP
fsr-3726	219	18	the	the	DET
fsr-3726	219	19	example	example	NOUN
fsr-3726	219	20	in	in	ADP
fsr-3726	219	21	table	table	NOUN
fsr-3726	219	22	4	4	NUM
fsr-3726	219	23	.	.	PUNCT
fsr-3726	220	1	this	this	PRON
fsr-3726	220	2	is	be	AUX
fsr-3726	220	3	due	due	ADJ
fsr-3726	220	4	to	to	ADP
fsr-3726	220	5	the	the	DET
fsr-3726	220	6	fact	fact	NOUN
fsr-3726	220	7	that	that	SCONJ
fsr-3726	220	8	the	the	DET
fsr-3726	220	9	joint	joint	ADJ
fsr-3726	220	10	life	life	NOUN
fsr-3726	220	11	expectancy	expectancy	NOUN
fsr-3726	220	12	of	of	ADP
fsr-3726	220	13	the	the	DET
fsr-3726	220	14	taxpayer	taxpayer	NOUN
fsr-3726	220	15	and	and	CCONJ
fsr-3726	220	16	his	his	PRON
fsr-3726	220	17	or	or	CCONJ
fsr-3726	220	18	her	her	PRON
fsr-3726	220	19	spouse	spouse	NOUN
fsr-3726	220	20	is	be	AUX
fsr-3726	220	21	smaller	small	ADJ
fsr-3726	220	22	than	than	ADP
fsr-3726	220	23	the	the	DET
fsr-3726	220	24	joint	joint	ADJ
fsr-3726	220	25	life	life	NOUN
fsr-3726	220	26	expectancy	expectancy	NOUN
fsr-3726	220	27	of	of	ADP
fsr-3726	220	28	the	the	DET
fsr-3726	220	29	taxpayer	taxpayer	NOUN
fsr-3726	220	30	and	and	CCONJ
fsr-3726	220	31	his	his	PRON
fsr-3726	220	32	or	or	CCONJ
fsr-3726	220	33	her	her	PRON
fsr-3726	220	34	child	child	NOUN
fsr-3726	220	35	.	.	PUNCT
fsr-3726	221	1	this	this	PRON
fsr-3726	221	2	,	,	PUNCT
fsr-3726	221	3	in	in	ADP
fsr-3726	221	4	turn	turn	NOUN
fsr-3726	221	5	,	,	PUNCT
fsr-3726	221	6	forces	force	VERB
fsr-3726	221	7	the	the	DET
fsr-3726	221	8	required	require	VERB
fsr-3726	221	9	minimum	minimum	NOUN
fsr-3726	221	10	withdrawals	withdrawal	NOUN
fsr-3726	221	11	that	that	PRON
fsr-3726	221	12	begin	begin	VERB
fsr-3726	221	13	at	at	ADP
fsr-3726	221	14	age	age	NOUN
fsr-3726	221	15	70.5	70.5	NUM
fsr-3726	221	16	to	to	PART
fsr-3726	221	17	be	be	AUX
fsr-3726	221	18	larger	large	ADJ
fsr-3726	221	19	.	.	PUNCT
fsr-3726	222	1	thus	thus	ADV
fsr-3726	222	2	,	,	PUNCT
fsr-3726	222	3	under	under	ADP
fsr-3726	222	4	this	this	DET
fsr-3726	222	5	scenario	scenario	NOUN
fsr-3726	222	6	the	the	DET
fsr-3726	222	7	taxpayer	taxpayer	NOUN
fsr-3726	222	8	receives	receive	VERB
fsr-3726	222	9	$	$	SYM
fsr-3726	222	10	82,053	82,053	NUM
fsr-3726	222	11	more	more	ADJ
fsr-3726	222	12	in	in	ADP
fsr-3726	222	13	npv	npv	NOUN
fsr-3726	222	14	during	during	ADP
fsr-3726	222	15	their	their	PRON
fsr-3726	222	16	lifetime	lifetime	NOUN
fsr-3726	222	17	via	via	ADP
fsr-3726	222	18	withdrawals	withdrawal	NOUN
fsr-3726	222	19	,	,	PUNCT
fsr-3726	222	20	but	but	CCONJ
fsr-3726	222	21	the	the	DET
fsr-3726	222	22	npv	npv	NOUN
fsr-3726	222	23	being	be	AUX
fsr-3726	222	24	left	leave	VERB
fsr-3726	222	25	to	to	ADP
fsr-3726	222	26	his	his	PRON
fsr-3726	222	27	or	or	CCONJ
fsr-3726	222	28	her	her	PRON
fsr-3726	222	29	spouse	spouse	NOUN
fsr-3726	222	30	is	be	AUX
fsr-3726	222	31	reduced	reduce	VERB
fsr-3726	222	32	by	by	ADP
fsr-3726	222	33	$	$	SYM
fsr-3726	222	34	139,188	139,188	NUM
fsr-3726	222	35	.	.	PUNCT
fsr-3726	223	1	thus	thus	ADV
fsr-3726	223	2	,	,	PUNCT
fsr-3726	223	3	the	the	DET
fsr-3726	223	4	overall	overall	ADJ
fsr-3726	223	5	effect	effect	NOUN
fsr-3726	223	6	of	of	ADP
fsr-3726	223	7	making	make	VERB
fsr-3726	223	8	the	the	DET
fsr-3726	223	9	spouse	spouse	NOUN
fsr-3726	223	10	the	the	DET
fsr-3726	223	11	beneficiary	beneficiary	NOUN
fsr-3726	223	12	on	on	ADP
fsr-3726	223	13	both	both	DET
fsr-3726	223	14	accounts	account	NOUN
fsr-3726	223	15	is	be	AUX
fsr-3726	223	16	to	to	PART
fsr-3726	223	17	decrease	decrease	VERB
fsr-3726	223	18	the	the	DET
fsr-3726	223	19	npv	npv	NOUN
fsr-3726	223	20	of	of	ADP
fsr-3726	223	21	the	the	DET
fsr-3726	223	22	taxpayer	taxpayer	NOUN
fsr-3726	223	23	’s	’s	PART
fsr-3726	223	24	total	total	ADJ
fsr-3726	223	25	benefits	benefit	NOUN
fsr-3726	223	26	by	by	ADP
fsr-3726	223	27	about	about	ADV
fsr-3726	223	28	$	$	SYM
fsr-3726	223	29	57,000	57,000	NUM
fsr-3726	223	30	compared	compare	VERB
fsr-3726	223	31	to	to	ADP
fsr-3726	223	32	the	the	DET
fsr-3726	223	33	optimal	optimal	ADJ
fsr-3726	223	34	solution	solution	NOUN
fsr-3726	223	35	in	in	ADP
fsr-3726	223	36	the	the	DET
fsr-3726	223	37	original	original	ADJ
fsr-3726	223	38	example	example	NOUN
fsr-3726	223	39	.	.	PUNCT
fsr-3726	224	1	of	of	ADP
fsr-3726	224	2	course	course	NOUN
fsr-3726	224	3	,	,	PUNCT
fsr-3726	224	4	there	there	PRON
fsr-3726	224	5	might	might	AUX
fsr-3726	224	6	be	be	AUX
fsr-3726	224	7	some	some	PRON
fsr-3726	224	8	who	who	PRON
fsr-3726	224	9	would	would	AUX
fsr-3726	224	10	prefer	prefer	VERB
fsr-3726	224	11	the	the	DET
fsr-3726	224	12	solution	solution	NOUN
fsr-3726	224	13	offered	offer	VERB
fsr-3726	224	14	by	by	ADP
fsr-3726	224	15	this	this	DET
fsr-3726	224	16	second	second	ADJ
fsr-3726	224	17	scenario	scenario	NOUN
fsr-3726	224	18	even	even	ADV
fsr-3726	224	19	though	though	SCONJ
fsr-3726	224	20	the	the	DET
fsr-3726	224	21	total	total	ADJ
fsr-3726	224	22	npv	npv	NOUN
fsr-3726	224	23	of	of	ADP
fsr-3726	224	24	the	the	DET
fsr-3726	224	25	benefits	benefit	NOUN
fsr-3726	224	26	are	be	AUX
fsr-3726	224	27	smaller	small	ADJ
fsr-3726	224	28	.	.	PUNCT
fsr-3726	225	1	this	this	PRON
fsr-3726	225	2	illustrates	illustrate	VERB
fsr-3726	225	3	yet	yet	ADV
fsr-3726	225	4	another	another	DET
fsr-3726	225	5	important	important	ADJ
fsr-3726	225	6	aspect	aspect	NOUN
fsr-3726	225	7	of	of	ADP
fsr-3726	225	8	the	the	DET
fsr-3726	225	9	model	model	NOUN
fsr-3726	225	10	.	.	PUNCT
fsr-3726	226	1	by	by	ADP
fsr-3726	226	2	allowing	allow	VERB
fsr-3726	226	3	a	a	DET
fsr-3726	226	4	person	person	NOUN
fsr-3726	226	5	to	to	PART
fsr-3726	226	6	easily	easily	ADV
fsr-3726	226	7	play	play	VERB
fsr-3726	226	8	out	out	ADP
fsr-3726	226	9	such	such	ADJ
fsr-3726	226	10	“	"	PUNCT
fsr-3726	226	11	what	what	PRON
fsr-3726	226	12	if	if	SCONJ
fsr-3726	226	13	?	?	PUNCT
fsr-3726	226	14	”	"	PUNCT
fsr-3726	226	15	scenarios	scenario	NOUN
fsr-3726	226	16	,	,	PUNCT
fsr-3726	226	17	our	our	PRON
fsr-3726	226	18	model	model	NOUN
fsr-3726	226	19	can	can	AUX
fsr-3726	226	20	determine	determine	VERB
fsr-3726	226	21	not	not	PART
fsr-3726	226	22	only	only	ADV
fsr-3726	226	23	the	the	DET
fsr-3726	226	24	optimal	optimal	ADJ
fsr-3726	226	25	withdrawal	withdrawal	NOUN
fsr-3726	226	26	policy	policy	NOUN
fsr-3726	226	27	for	for	ADP
fsr-3726	226	28	a	a	DET
fsr-3726	226	29	given	give	VERB
fsr-3726	226	30	set	set	NOUN
fsr-3726	226	31	of	of	ADP
fsr-3726	226	32	conditions	condition	NOUN
fsr-3726	226	33	,	,	PUNCT
fsr-3726	226	34	but	but	CCONJ
fsr-3726	226	35	also	also	ADV
fsr-3726	226	36	allow	allow	VERB
fsr-3726	226	37	the	the	DET
fsr-3726	226	38	user	user	NOUN
fsr-3726	226	39	to	to	PART
fsr-3726	226	40	explore	explore	VERB
fsr-3726	226	41	how	how	SCONJ
fsr-3726	226	42	changes	change	NOUN
fsr-3726	226	43	in	in	ADP
fsr-3726	226	44	these	these	DET
fsr-3726	226	45	conditions	condition	NOUN
fsr-3726	226	46	impact	impact	VERB
fsr-3726	226	47	the	the	DET
fsr-3726	226	48	solution	solution	NOUN
fsr-3726	226	49	.	.	PUNCT
fsr-3726	227	1	this	this	PRON
fsr-3726	227	2	can	can	AUX
fsr-3726	227	3	lead	lead	VERB
fsr-3726	227	4	to	to	ADP
fsr-3726	227	5	the	the	DET
fsr-3726	227	6	discovery	discovery	NOUN
fsr-3726	227	7	of	of	ADP
fsr-3726	227	8	“	"	PUNCT
fsr-3726	227	9	better	well	ADJ
fsr-3726	227	10	”	"	PUNCT
fsr-3726	227	11	(	(	PUNCT
fsr-3726	227	12	higher	high	ADJ
fsr-3726	227	13	npv	npv	NOUN
fsr-3726	227	14	)	)	PUNCT
fsr-3726	227	15	solutions	solution	NOUN
fsr-3726	227	16	.	.	PUNCT
fsr-3726	228	1	it	it	PRON
fsr-3726	228	2	can	can	AUX
fsr-3726	228	3	also	also	ADV
fsr-3726	228	4	lead	lead	VERB
fsr-3726	228	5	to	to	ADP
fsr-3726	228	6	the	the	DET
fsr-3726	228	7	discovery	discovery	NOUN
fsr-3726	228	8	of	of	ADP
fsr-3726	228	9	solutions	solution	NOUN
fsr-3726	228	10	which	which	PRON
fsr-3726	228	11	have	have	VERB
fsr-3726	228	12	a	a	DET
fsr-3726	228	13	smaller	small	ADJ
fsr-3726	228	14	npv	npv	NOUN
fsr-3726	228	15	but	but	CCONJ
fsr-3726	228	16	greater	great	ADJ
fsr-3726	228	17	utility	utility	NOUN
fsr-3726	228	18	to	to	ADP
fsr-3726	228	19	individual	individual	ADJ
fsr-3726	228	20	decision	decision	NOUN
fsr-3726	228	21	makers	maker	NOUN
fsr-3726	228	22	.	.	PUNCT
fsr-3726	229	1	in	in	ADP
fsr-3726	229	2	either	either	DET
fsr-3726	229	3	case	case	NOUN
fsr-3726	229	4	,	,	PUNCT
fsr-3726	229	5	the	the	DET
fsr-3726	229	6	model	model	NOUN
fsr-3726	229	7	can	can	AUX
fsr-3726	229	8	provide	provide	VERB
fsr-3726	229	9	the	the	DET
fsr-3726	229	10	user	user	NOUN
fsr-3726	229	11	with	with	ADP
fsr-3726	229	12	a	a	DET
fsr-3726	229	13	greater	great	ADJ
fsr-3726	229	14	understanding	understanding	NOUN
fsr-3726	229	15	and	and	CCONJ
fsr-3726	229	16	sharper	sharp	ADJ
fsr-3726	229	17	intuition	intuition	NOUN
fsr-3726	229	18	about	about	ADP
fsr-3726	229	19	the	the	DET
fsr-3726	229	20	problem	problem	NOUN
fsr-3726	229	21	they	they	PRON
fsr-3726	229	22	face	face	VERB
fsr-3726	229	23	and	and	CCONJ
fsr-3726	229	24	an	an	DET
fsr-3726	229	25	objective	objective	ADJ
fsr-3726	229	26	means	mean	NOUN
fsr-3726	229	27	for	for	ADP
fsr-3726	229	28	assessing	assess	VERB
fsr-3726	229	29	the	the	DET
fsr-3726	229	30	trade	trade	NOUN
fsr-3726	229	31	-	-	PUNCT
fsr-3726	229	32	offs	off	NOUN
fsr-3726	229	33	among	among	ADP
fsr-3726	229	34	the	the	DET
fsr-3726	229	35	various	various	ADJ
fsr-3726	229	36	possible	possible	ADJ
fsr-3726	229	37	decisions	decision	NOUN
fsr-3726	229	38	.	.	PUNCT
fsr-3726	230	1	withdrawals	withdrawal	NOUN
fsr-3726	230	2	from	from	ADP
fsr-3726	230	3	tax	tax	NOUN
fsr-3726	230	4	-	-	PUNCT
fsr-3726	230	5	deferred	defer	VERB
fsr-3726	230	6	retirement	retirement	NOUN
fsr-3726	230	7	accounts	account	NOUN
fsr-3726	230	8	1w	1w	NUM
fsr-3726	231	1	vii	vii	PROPN
fsr-3726	231	2	.	.	PUNCT
fsr-3726	231	3	conclusions	conclusion	NOUN
fsr-3726	231	4	in	in	ADP
fsr-3726	231	5	this	this	DET
fsr-3726	231	6	paper	paper	NOUN
fsr-3726	231	7	we	we	PRON
fsr-3726	231	8	presented	present	VERB
fsr-3726	231	9	a	a	DET
fsr-3726	231	10	mathematical	mathematical	ADJ
fsr-3726	231	11	programming	programming	NOUN
fsr-3726	231	12	model	model	NOUN
fsr-3726	231	13	for	for	ADP
fsr-3726	231	14	assisting	assist	VERB
fsr-3726	231	15	retirees	retiree	NOUN
fsr-3726	231	16	(	(	PUNCT
fsr-3726	231	17	or	or	CCONJ
fsr-3726	231	18	their	their	PRON
fsr-3726	231	19	advisors	advisor	NOUN
fsr-3726	231	20	)	)	PUNCT
fsr-3726	231	21	in	in	ADP
fsr-3726	231	22	determining	determine	VERB
fsr-3726	231	23	how	how	SCONJ
fsr-3726	231	24	to	to	PART
fsr-3726	231	25	make	make	VERB
fsr-3726	231	26	withdrawals	withdrawal	NOUN
fsr-3726	231	27	from	from	ADP
fsr-3726	231	28	tdras	tdras	PROPN
fsr-3726	231	29	.	.	PUNCT
fsr-3726	232	1	this	this	DET
fsr-3726	232	2	model	model	NOUN
fsr-3726	232	3	can	can	AUX
fsr-3726	232	4	be	be	AUX
fsr-3726	232	5	used	use	VERB
fsr-3726	232	6	to	to	PART
fsr-3726	232	7	determine	determine	VERB
fsr-3726	232	8	the	the	DET
fsr-3726	232	9	withdrawal	withdrawal	NOUN
fsr-3726	232	10	schedule	schedule	NOUN
fsr-3726	232	11	that	that	PRON
fsr-3726	232	12	maximizes	maximize	VERB
fsr-3726	232	13	the	the	DET
fsr-3726	232	14	npv	npv	NOUN
fsr-3726	232	15	of	of	ADP
fsr-3726	232	16	the	the	DET
fsr-3726	232	17	taxpayer	taxpayer	NOUN
fsr-3726	232	18	’s	’s	PART
fsr-3726	232	19	retirement	retirement	NOUN
fsr-3726	232	20	benefits	benefit	NOUN
fsr-3726	232	21	.	.	PUNCT
fsr-3726	233	1	the	the	DET
fsr-3726	233	2	potential	potential	ADJ
fsr-3726	233	3	benefits	benefit	NOUN
fsr-3726	233	4	of	of	ADP
fsr-3726	233	5	this	this	DET
fsr-3726	233	6	model	model	NOUN
fsr-3726	233	7	were	be	AUX
fsr-3726	233	8	illustrated	illustrate	VERB
fsr-3726	233	9	relative	relative	ADJ
fsr-3726	233	10	to	to	ADP
fsr-3726	233	11	a	a	DET
fsr-3726	233	12	number	number	NOUN
fsr-3726	233	13	of	of	ADP
fsr-3726	233	14	heuristic	heuristic	ADJ
fsr-3726	233	15	withdrawal	withdrawal	NOUN
fsr-3726	233	16	policies	policy	NOUN
fsr-3726	233	17	likely	likely	ADJ
fsr-3726	233	18	to	to	PART
fsr-3726	233	19	be	be	AUX
fsr-3726	233	20	used	use	VERB
fsr-3726	233	21	in	in	ADP
fsr-3726	233	22	practice	practice	NOUN
fsr-3726	233	23	.	.	PUNCT
fsr-3726	234	1	it	it	PRON
fsr-3726	234	2	is	be	AUX
fsr-3726	234	3	important	important	ADJ
fsr-3726	234	4	to	to	PART
fsr-3726	234	5	note	note	VERB
fsr-3726	234	6	that	that	SCONJ
fsr-3726	234	7	the	the	DET
fsr-3726	234	8	use	use	NOUN
fsr-3726	234	9	of	of	ADP
fsr-3726	234	10	this	this	DET
fsr-3726	234	11	model	model	NOUN
fsr-3726	234	12	is	be	AUX
fsr-3726	234	13	not	not	PART
fsr-3726	234	14	intended	intend	VERB
fsr-3726	234	15	to	to	PART
fsr-3726	234	16	be	be	AUX
fsr-3726	234	17	a	a	DET
fsr-3726	234	18	one	one	NUM
fsr-3726	234	19	-	-	PUNCT
fsr-3726	234	20	time	time	NOUN
fsr-3726	234	21	occurrence	occurrence	NOUN
fsr-3726	234	22	.	.	PUNCT
fsr-3726	235	1	while	while	SCONJ
fsr-3726	235	2	the	the	DET
fsr-3726	235	3	model	model	NOUN
fsr-3726	235	4	determines	determine	VERB
fsr-3726	235	5	the	the	DET
fsr-3726	235	6	optimal	optimal	ADJ
fsr-3726	235	7	schedule	schedule	NOUN
fsr-3726	235	8	of	of	ADP
fsr-3726	235	9	withdrawals	withdrawal	NOUN
fsr-3726	235	10	over	over	ADP
fsr-3726	235	11	a	a	DET
fsr-3726	235	12	number	number	NOUN
fsr-3726	235	13	of	of	ADP
fsr-3726	235	14	years	year	NOUN
fsr-3726	235	15	,	,	PUNCT
fsr-3726	235	16	the	the	DET
fsr-3726	235	17	taxpayer	taxpayer	NOUN
fsr-3726	235	18	really	really	ADV
fsr-3726	235	19	is	be	AUX
fsr-3726	235	20	only	only	ADV
fsr-3726	235	21	immediately	immediately	ADV
fsr-3726	235	22	interested	interested	ADJ
fsr-3726	235	23	in	in	ADP
fsr-3726	235	24	what	what	DET
fsr-3726	235	25	action	action	NOUN
fsr-3726	235	26	they	they	PRON
fsr-3726	235	27	should	should	AUX
fsr-3726	235	28	take	take	VERB
fsr-3726	235	29	in	in	ADP
fsr-3726	235	30	the	the	DET
fsr-3726	235	31	current	current	ADJ
fsr-3726	235	32	year	year	NOUN
fsr-3726	235	33	.	.	PUNCT
fsr-3726	236	1	thus	thus	ADV
fsr-3726	236	2	,	,	PUNCT
fsr-3726	236	3	the	the	DET
fsr-3726	236	4	model	model	NOUN
fsr-3726	236	5	can	can	AUX
fsr-3726	236	6	and	and	CCONJ
fsr-3726	236	7	should	should	AUX
fsr-3726	236	8	be	be	AUX
fsr-3726	236	9	updated	update	VERB
fsr-3726	236	10	on	on	ADP
fsr-3726	236	11	an	an	DET
fsr-3726	236	12	annual	annual	ADJ
fsr-3726	236	13	basis	basis	NOUN
fsr-3726	236	14	to	to	PART
fsr-3726	236	15	reflect	reflect	VERB
fsr-3726	236	16	changes	change	NOUN
fsr-3726	236	17	in	in	ADP
fsr-3726	236	18	investment	investment	NOUN
fsr-3726	236	19	returns	return	NOUN
fsr-3726	236	20	,	,	PUNCT
fsr-3726	236	21	life	life	NOUN
fsr-3726	236	22	expectancies	expectancy	NOUN
fsr-3726	236	23	,	,	PUNCT
fsr-3726	236	24	beneficiary	beneficiary	NOUN
fsr-3726	236	25	designations	designation	NOUN
fsr-3726	236	26	and	and	CCONJ
fsr-3726	236	27	,	,	PUNCT
fsr-3726	236	28	of	of	ADP
fsr-3726	236	29	course	course	NOUN
fsr-3726	236	30	,	,	PUNCT
fsr-3726	236	31	structural	structural	ADJ
fsr-3726	236	32	changes	change	NOUN
fsr-3726	236	33	in	in	ADP
fsr-3726	236	34	the	the	DET
fsr-3726	236	35	tax	tax	NOUN
fsr-3726	236	36	law	law	NOUN
fsr-3726	236	37	.	.	PUNCT
fsr-3726	237	1	when	when	SCONJ
fsr-3726	237	2	used	use	VERB
fsr-3726	237	3	in	in	ADP
fsr-3726	237	4	this	this	DET
fsr-3726	237	5	manner	manner	NOUN
fsr-3726	237	6	our	our	PRON
fsr-3726	237	7	model	model	NOUN
fsr-3726	237	8	offers	offer	VERB
fsr-3726	237	9	the	the	DET
fsr-3726	237	10	taxpayer	taxpayer	NOUN
fsr-3726	237	11	the	the	DET
fsr-3726	237	12	assurance	assurance	NOUN
fsr-3726	237	13	of	of	ADP
fsr-3726	237	14	knowing	know	VERB
fsr-3726	237	15	what	what	PRON
fsr-3726	237	16	the	the	DET
fsr-3726	237	17	best	good	ADJ
fsr-3726	237	18	possible	possible	ADJ
fsr-3726	237	19	withdrawal	withdrawal	NOUN
fsr-3726	237	20	decision	decision	NOUN
fsr-3726	237	21	is	be	AUX
fsr-3726	237	22	made	make	VERB
fsr-3726	237	23	each	each	DET
fsr-3726	237	24	year	year	NOUN
fsr-3726	237	25	based	base	VERB
fsr-3726	237	26	on	on	ADP
fsr-3726	237	27	the	the	DET
fsr-3726	237	28	information	information	NOUN
fsr-3726	237	29	at	at	ADP
fsr-3726	237	30	hand	hand	NOUN
fsr-3726	237	31	.	.	PUNCT
fsr-3726	238	1	finally	finally	ADV
fsr-3726	238	2	,	,	PUNCT
fsr-3726	238	3	as	as	SCONJ
fsr-3726	238	4	mentioned	mention	VERB
fsr-3726	238	5	at	at	ADP
fsr-3726	238	6	the	the	DET
fsr-3726	238	7	outset	outset	NOUN
fsr-3726	238	8	,	,	PUNCT
fsr-3726	238	9	there	there	PRON
fsr-3726	238	10	are	be	VERB
fsr-3726	238	11	some	some	DET
fsr-3726	238	12	exceptions	exception	NOUN
fsr-3726	238	13	to	to	ADP
fsr-3726	238	14	the	the	DET
fsr-3726	238	15	tax	tax	NOUN
fsr-3726	238	16	rules	rule	NOUN
fsr-3726	238	17	embodied	embody	VERB
fsr-3726	238	18	in	in	ADP
fsr-3726	238	19	our	our	PRON
fsr-3726	238	20	model	model	NOUN
fsr-3726	238	21	that	that	PRON
fsr-3726	238	22	could	could	AUX
fsr-3726	238	23	have	have	VERB
fsr-3726	238	24	significant	significant	ADJ
fsr-3726	238	25	impacts	impact	NOUN
fsr-3726	238	26	on	on	ADP
fsr-3726	238	27	individual	individual	ADJ
fsr-3726	238	28	taxpayers	taxpayer	NOUN
fsr-3726	238	29	.	.	PUNCT
fsr-3726	239	1	thus	thus	ADV
fsr-3726	239	2	,	,	PUNCT
fsr-3726	239	3	our	our	PRON
fsr-3726	239	4	model	model	NOUN
fsr-3726	239	5	should	should	AUX
fsr-3726	239	6	not	not	PART
fsr-3726	239	7	be	be	AUX
fsr-3726	239	8	used	use	VERB
fsr-3726	239	9	as	as	ADP
fsr-3726	239	10	a	a	DET
fsr-3726	239	11	replacement	replacement	NOUN
fsr-3726	239	12	for	for	ADP
fsr-3726	239	13	tax	tax	NOUN
fsr-3726	239	14	advisors	advisor	NOUN
fsr-3726	239	15	but	but	CCONJ
fsr-3726	239	16	in	in	ADP
fsr-3726	239	17	tandem	tandem	NOUN
fsr-3726	239	18	with	with	ADP
fsr-3726	239	19	qualified	qualified	ADJ
fsr-3726	239	20	financial	financial	ADJ
fsr-3726	239	21	planning	planning	NOUN
fsr-3726	239	22	professionals	professional	NOUN
fsr-3726	239	23	.	.	PUNCT
fsr-3726	240	1	appendix	appendix	VERB
fsr-3726	240	2	glossary	glossary	NOUN
fsr-3726	240	3	of	of	ADP
fsr-3726	240	4	terms	term	NOUN
fsr-3726	240	5	in	in	ADP
fsr-3726	240	6	the	the	DET
fsr-3726	240	7	model	model	NOUN
fsr-3726	240	8	aij	aij	PROPN
fsr-3726	240	9	bij	bij	NOUN
fsr-3726	240	10	4	4	NUM
fsr-3726	240	11	6	6	NUM
fsr-3726	240	12	e	e	NOUN
fsr-3726	240	13	:	:	PUNCT
fsr-3726	240	14	f	f	PROPN
fsr-3726	240	15	3	3	NUM
fsr-3726	240	16	ei	ei	PROPN
fsr-3726	240	17	2	2	NUM
fsr-3726	240	18	n	n	NUM
fsr-3726	240	19	4	4	NUM
fsr-3726	240	20	nl	nl	NOUN
fsr-3726	240	21	oi	oi	INTJ
fsr-3726	240	22	pi	pi	NOUN
fsr-3726	240	23	pvi	pvi	NOUN
fsr-3726	240	24	life	life	NOUN
fsr-3726	240	25	expectancy	expectancy	NOUN
fsr-3726	240	26	factor	factor	NOUN
fsr-3726	240	27	at	at	ADP
fsr-3726	240	28	year	year	NOUN
fsr-3726	240	29	i	i	PRON
fsr-3726	240	30	for	for	ADP
fsr-3726	240	31	investmentj	investmentj	NOUN
fsr-3726	240	32	(	(	PUNCT
fsr-3726	240	33	from	from	ADP
fsr-3726	240	34	irs	irs	PROPN
fsr-3726	240	35	[	[	PUNCT
fsr-3726	240	36	1991b	1991b	NUM
fsr-3726	240	37	]	]	PUNCT
fsr-3726	240	38	tables	table	NOUN
fsr-3726	240	39	)	)	PUNCT
fsr-3726	240	40	.	.	PUNCT
fsr-3726	241	1	balance	balance	NOUN
fsr-3726	241	2	at	at	ADP
fsr-3726	241	3	beginning	beginning	NOUN
fsr-3726	241	4	of	of	ADP
fsr-3726	241	5	year	year	NOUN
fsr-3726	241	6	i	i	PRON
fsr-3726	241	7	in	in	ADP
fsr-3726	241	8	tdra	tdra	PROPN
fsr-3726	241	9	investmentj	investmentj	PROPN
fsr-3726	241	10	.	.	PUNCT
fsr-3726	242	1	desired	desire	VERB
fsr-3726	242	2	minimum	minimum	ADJ
fsr-3726	242	3	total	total	ADJ
fsr-3726	242	4	taxable	taxable	ADJ
fsr-3726	242	5	income	income	NOUN
fsr-3726	242	6	from	from	ADP
fsr-3726	242	7	all	all	DET
fsr-3726	242	8	sources	source	NOUN
fsr-3726	242	9	in	in	ADP
fsr-3726	242	10	year	year	NOUN
fsr-3726	242	11	i.	i.	NOUN
fsr-3726	242	12	the	the	DET
fsr-3726	242	13	“	"	PUNCT
fsr-3726	242	14	risk	risk	NOUN
fsr-3726	242	15	free	free	ADJ
fsr-3726	242	16	”	"	PUNCT
fsr-3726	242	17	discount	discount	NOUN
fsr-3726	242	18	rate	rate	NOUN
fsr-3726	242	19	.	.	PUNCT
fsr-3726	243	1	estimated	estimate	VERB
fsr-3726	243	2	total	total	ADJ
fsr-3726	243	3	taxable	taxable	ADJ
fsr-3726	243	4	future	future	ADJ
fsr-3726	243	5	value	value	NOUN
fsr-3726	243	6	of	of	ADP
fsr-3726	243	7	the	the	DET
fsr-3726	243	8	taxpayer	taxpayer	NOUN
fsr-3726	243	9	’s	’s	PART
fsr-3726	243	10	estate	estate	NOUN
fsr-3726	243	11	(	(	PUNCT
fsr-3726	243	12	excluding	exclude	VERB
fsr-3726	243	13	tdras	tdra	NOUN
fsr-3726	243	14	)	)	PUNCT
fsr-3726	243	15	.	.	PUNCT
fsr-3726	244	1	the	the	DET
fsr-3726	244	2	estimated	estimate	VERB
fsr-3726	244	3	rate	rate	NOUN
fsr-3726	244	4	of	of	ADP
fsr-3726	244	5	inflation	inflation	NOUN
fsr-3726	244	6	.	.	PUNCT
fsr-3726	245	1	the	the	DET
fsr-3726	245	2	“	"	PUNCT
fsr-3726	245	3	reasonable	reasonable	ADJ
fsr-3726	245	4	”	"	PUNCT
fsr-3726	245	5	withdrawal	withdrawal	NOUN
fsr-3726	245	6	limit	limit	NOUN
fsr-3726	245	7	adjusted	adjust	VERB
fsr-3726	245	8	for	for	ADP
fsr-3726	245	9	inflation	inflation	NOUN
fsr-3726	245	10	(	(	PUNCT
fsr-3726	245	11	i.e.	i.e.	X
fsr-3726	245	12	,	,	PUNCT
fsr-3726	245	13	._!zi	._!zi	X
fsr-3726	245	14	=	=	PUNCT
fsr-3726	245	15	$	$	SYM
fsr-3726	245	16	150,000	150,000	NUM
fsr-3726	245	17	x	x	SYM
fsr-3726	245	18	(	(	PUNCT
fsr-3726	245	19	1	1	NUM
fsr-3726	245	20	+	+	NOUN
fsr-3726	245	21	ni	ni	PROPN
fsr-3726	245	22	>	>	ADJ
fsr-3726	245	23	.	.	PUNCT
fsr-3726	246	1	amount	amount	NOUN
fsr-3726	246	2	in	in	ADP
fsr-3726	246	3	excess	excess	NOUN
fsr-3726	246	4	of	of	ADP
fsr-3726	246	5	the	the	DET
fsr-3726	246	6	“	"	PUNCT
fsr-3726	246	7	reasonable	reasonable	ADJ
fsr-3726	246	8	”	"	PUNCT
fsr-3726	246	9	withdrawal	withdrawal	NOUN
fsr-3726	246	10	limit	limit	NOUN
fsr-3726	246	11	zi	zi	NOUN
fsr-3726	246	12	withdrawn	withdraw	VERB
fsr-3726	246	13	from	from	ADP
fsr-3726	246	14	tdras	tdra	NOUN
fsr-3726	246	15	in	in	ADP
fsr-3726	246	16	year	year	PROPN
fsr-3726	246	17	i.	i.	PROPN
fsr-3726	246	18	an	an	DET
fsr-3726	246	19	arbitrarily	arbitrarily	ADV
fsr-3726	246	20	large	large	ADJ
fsr-3726	246	21	positive	positive	ADJ
fsr-3726	246	22	number	number	NOUN
fsr-3726	246	23	.	.	PUNCT
fsr-3726	247	1	a	a	DET
fsr-3726	247	2	constant	constant	ADJ
fsr-3726	247	3	representing	represent	VERB
fsr-3726	247	4	the	the	DET
fsr-3726	247	5	maximum	maximum	ADJ
fsr-3726	247	6	amount	amount	NOUN
fsr-3726	247	7	of	of	ADP
fsr-3726	247	8	personal	personal	ADJ
fsr-3726	247	9	income	income	NOUN
fsr-3726	247	10	allowed	allow	VERB
fsr-3726	247	11	in	in	ADP
fsr-3726	247	12	personal	personal	ADJ
fsr-3726	247	13	tax	tax	NOUN
fsr-3726	247	14	bracket	bracket	NOUN
fsr-3726	247	15	k	k	NOUN
fsr-3726	247	16	in	in	ADP
fsr-3726	247	17	year	year	NOUN
fsr-3726	247	18	i	i	PRON
fsr-3726	247	19	(	(	PUNCT
fsr-3726	247	20	adjusted	adjust	VERB
fsr-3726	247	21	of	of	ADP
fsr-3726	247	22	inflation	inflation	NOUN
fsr-3726	247	23	)	)	PUNCT
fsr-3726	247	24	.	.	PUNCT
fsr-3726	248	1	a	a	DET
fsr-3726	248	2	constant	constant	ADJ
fsr-3726	248	3	representing	represent	VERB
fsr-3726	248	4	the	the	DET
fsr-3726	248	5	maximum	maximum	ADJ
fsr-3726	248	6	amount	amount	NOUN
fsr-3726	248	7	of	of	ADP
fsr-3726	248	8	estate	estate	NOUN
fsr-3726	248	9	income	income	NOUN
fsr-3726	248	10	allowed	allow	VERB
fsr-3726	248	11	in	in	ADP
fsr-3726	248	12	estate	estate	NOUN
fsr-3726	248	13	tax	tax	NOUN
fsr-3726	248	14	bracket	bracket	NOUN
fsr-3726	248	15	k	k	PROPN
fsr-3726	248	16	(	(	PUNCT
fsr-3726	248	17	adjusted	adjust	VERB
fsr-3726	248	18	for	for	ADP
fsr-3726	248	19	inflation	inflation	NOUN
fsr-3726	248	20	)	)	PUNCT
fsr-3726	248	21	.	.	PUNCT
fsr-3726	249	1	the	the	DET
fsr-3726	249	2	life	life	NOUN
fsr-3726	249	3	expectancy	expectancy	NOUN
fsr-3726	249	4	of	of	ADP
fsr-3726	249	5	the	the	DET
fsr-3726	249	6	taxpayer	taxpayer	NOUN
fsr-3726	249	7	at	at	ADP
fsr-3726	249	8	distribution	distribution	NOUN
fsr-3726	249	9	year	year	NOUN
fsr-3726	249	10	1	1	NUM
fsr-3726	249	11	(	(	PUNCT
fsr-3726	249	12	or	or	CCONJ
fsr-3726	249	13	the	the	DET
fsr-3726	249	14	year	year	NOUN
fsr-3726	249	15	in	in	ADP
fsr-3726	249	16	which	which	PRON
fsr-3726	249	17	the	the	DET
fsr-3726	249	18	first	first	ADJ
fsr-3726	249	19	withdrawal	withdrawal	NOUN
fsr-3726	249	20	is	be	AUX
fsr-3726	249	21	made	make	VERB
fsr-3726	249	22	)	)	PUNCT
fsr-3726	249	23	.	.	PUNCT
fsr-3726	250	1	the	the	DET
fsr-3726	250	2	distribution	distribution	NOUN
fsr-3726	250	3	year	year	NOUN
fsr-3726	250	4	in	in	ADP
fsr-3726	250	5	which	which	PRON
fsr-3726	250	6	the	the	DET
fsr-3726	250	7	tax	tax	NOUN
fsr-3726	250	8	payer	payer	NOUN
fsr-3726	250	9	turns	turn	VERB
fsr-3726	250	10	age	age	NOUN
fsr-3726	250	11	70.5	70.5	NUM
fsr-3726	250	12	.	.	PUNCT
fsr-3726	251	1	the	the	DET
fsr-3726	251	2	number	number	NOUN
fsr-3726	251	3	of	of	ADP
fsr-3726	251	4	tdra	tdra	NOUN
fsr-3726	251	5	investments	investment	NOUN
fsr-3726	251	6	.	.	PUNCT
fsr-3726	252	1	other	other	ADJ
fsr-3726	252	2	(	(	PUNCT
fsr-3726	252	3	non	non	ADJ
fsr-3726	252	4	-	-	ADJ
fsr-3726	252	5	tdra	tdra	ADJ
fsr-3726	252	6	)	)	PUNCT
fsr-3726	252	7	taxable	taxable	ADJ
fsr-3726	252	8	income	income	NOUN
fsr-3726	252	9	in	in	ADP
fsr-3726	252	10	year	year	NOUN
fsr-3726	252	11	i.	i.	NOUN
fsr-3726	252	12	the	the	DET
fsr-3726	252	13	percentage	percentage	NOUN
fsr-3726	252	14	of	of	ADP
fsr-3726	252	15	the	the	DET
fsr-3726	252	16	balance	balance	NOUN
fsr-3726	252	17	in	in	ADP
fsr-3726	252	18	tdra	tdra	PROPN
fsr-3726	252	19	j	j	PROPN
fsr-3726	252	20	which	which	PRON
fsr-3726	252	21	at	at	ADP
fsr-3726	252	22	the	the	DET
fsr-3726	252	23	taxpayer	taxpayer	NOUN
fsr-3726	252	24	’s	’s	PART
fsr-3726	252	25	death	death	NOUN
fsr-3726	252	26	passes	pass	VERB
fsr-3726	252	27	to	to	ADP
fsr-3726	252	28	his	his	PRON
fsr-3726	252	29	or	or	CCONJ
fsr-3726	252	30	her	her	PRON
fsr-3726	252	31	spouse	spouse	NOUN
fsr-3726	252	32	or	or	CCONJ
fsr-3726	252	33	to	to	ADP
fsr-3726	252	34	a	a	DET
fsr-3726	252	35	qualified	qualified	ADJ
fsr-3726	252	36	charitable	charitable	ADJ
fsr-3726	252	37	organization	organization	NOUN
fsr-3726	252	38	.	.	PUNCT
fsr-3726	253	1	present	present	ADJ
fsr-3726	253	2	value	value	NOUN
fsr-3726	253	3	interest	interest	NOUN
fsr-3726	253	4	factor	factor	NOUN
fsr-3726	253	5	at	at	ADP
fsr-3726	253	6	year	year	NOUN
fsr-3726	253	7	i	i	PRON
fsr-3726	253	8	(	(	PUNCT
fsr-3726	253	9	i.e.	i.e.	X
fsr-3726	253	10	,	,	PUNCT
fsr-3726	253	11	pvi	pvi	NOUN
fsr-3726	253	12	=	=	SYM
fsr-3726	253	13	(	(	PUNCT
fsr-3726	253	14	1	1	NUM
fsr-3726	253	15	+	+	NUM
fsr-3726	253	16	6)-q	6)-q	NUM
fsr-3726	253	17	.	.	PUNCT
fsr-3726	254	1	10s	10	NOUN
fsr-3726	254	2	financial	financial	PROPN
fsr-3726	254	3	services	service	NOUN
fsr-3726	254	4	review	review	NOUN
fsr-3726	254	5	,	,	PUNCT
fsr-3726	254	6	3(2	3(2	NUM
fsr-3726	254	7	)	)	PUNCT
fsr-3726	254	8	1994	1994	NUM
fsr-3726	254	9	rij	rij	ADJ
fsr-3726	254	10	3	3	NUM
fsr-3726	254	11	%	%	NOUN
fsr-3726	254	12	yj	yj	PROPN
fsr-3726	254	13	w	w	PROPN
fsr-3726	254	14	'	'	PUNCT
fsr-3726	254	15	"	"	PUNCT
fsr-3726	254	16	rj	rj	PROPN
fsr-3726	254	17	xik	xik	PROPN
fsr-3726	254	18	yk	yk	PROPN
fsr-3726	254	19	the	the	DET
fsr-3726	254	20	expected	expect	VERB
fsr-3726	254	21	rate	rate	NOUN
fsr-3726	254	22	of	of	ADP
fsr-3726	254	23	return	return	NOUN
fsr-3726	254	24	in	in	ADP
fsr-3726	254	25	year	year	NOUN
fsr-3726	254	26	i	i	PRON
fsr-3726	254	27	on	on	ADP
fsr-3726	254	28	tdra	tdra	NOUN
fsr-3726	254	29	investmentj	investmentj	PROPN
fsr-3726	254	30	.	.	PUNCT
fsr-3726	255	1	the	the	DET
fsr-3726	255	2	“	"	PUNCT
fsr-3726	255	3	reasonable	reasonable	ADJ
fsr-3726	255	4	”	"	PUNCT
fsr-3726	255	5	limit	limit	NOUN
fsr-3726	255	6	on	on	ADP
fsr-3726	255	7	the	the	DET
fsr-3726	255	8	value	value	NOUN
fsr-3726	255	9	of	of	ADP
fsr-3726	255	10	the	the	DET
fsr-3726	255	11	taxpayer	taxpayer	NOUN
fsr-3726	255	12	’s	’s	PART
fsr-3726	255	13	tdras	tdra	NOUN
fsr-3726	255	14	at	at	ADP
fsr-3726	255	15	the	the	DET
fsr-3726	255	16	time	time	NOUN
fsr-3726	255	17	of	of	ADP
fsr-3726	255	18	their	their	PRON
fsr-3726	255	19	death	death	NOUN
fsr-3726	255	20	(	(	PUNCT
fsr-3726	255	21	i.e.	i.e.	X
fsr-3726	255	22	9	9	NUM
fsr-3726	255	23	=	=	SYM
fsr-3726	255	24	%	%	NOUN
fsr-3726	255	25	n	n	CCONJ
fsr-3726	255	26	x	x	SYM
fsr-3726	255	27	(	(	PUNCT
fsr-3726	255	28	1	1	NUM
fsr-3726	255	29	(	(	PUNCT
fsr-3726	255	30	1	1	NUM
fsr-3726	255	31	+	+	NUM
fsr-3726	255	32	s)-“d)/s	s)-“d)/s	NOUN
fsr-3726	255	33	where	where	SCONJ
fsr-3726	255	34	nd	nd	NOUN
fsr-3726	255	35	is	be	AUX
fsr-3726	255	36	the	the	DET
fsr-3726	255	37	remaining	remain	VERB
fsr-3726	255	38	actuarial	actuarial	ADJ
fsr-3726	255	39	life	life	NOUN
fsr-3726	255	40	expectancy	expectancy	NOUN
fsr-3726	255	41	at	at	ADP
fsr-3726	255	42	the	the	DET
fsr-3726	255	43	taxpayer	taxpayer	NOUN
fsr-3726	255	44	’s	’s	PART
fsr-3726	255	45	death	death	NOUN
fsr-3726	255	46	.	.	PUNCT
fsr-3726	255	47	)	)	PUNCT
fsr-3726	256	1	amount	amount	NOUN
fsr-3726	256	2	by	by	ADP
fsr-3726	256	3	which	which	PRON
fsr-3726	256	4	the	the	DET
fsr-3726	256	5	final	final	ADJ
fsr-3726	256	6	value	value	NOUN
fsr-3726	256	7	of	of	ADP
fsr-3726	256	8	tdras	tdra	NOUN
fsr-3726	256	9	exceed	exceed	VERB
fsr-3726	256	10	.%	.%	PROPN
fsr-3726	256	11	.	.	PUNCT
fsr-3726	257	1	the	the	DET
fsr-3726	257	2	maximum	maximum	ADJ
fsr-3726	257	3	amount	amount	NOUN
fsr-3726	257	4	of	of	ADP
fsr-3726	257	5	gross	gross	ADJ
fsr-3726	257	6	estate	estate	NOUN
fsr-3726	257	7	value	value	NOUN
fsr-3726	257	8	allowed	allow	VERB
fsr-3726	257	9	without	without	ADP
fsr-3726	257	10	having	have	VERB
fsr-3726	257	11	to	to	PART
fsr-3726	257	12	file	file	VERB
fsr-3726	257	13	an	an	DET
fsr-3726	257	14	estate	estate	NOUN
fsr-3726	257	15	tax	tax	NOUN
fsr-3726	257	16	return	return	NOUN
fsr-3726	257	17	adjusted	adjust	VERB
fsr-3726	257	18	for	for	ADP
fsr-3726	257	19	inflation	inflation	NOUN
fsr-3726	257	20	(	(	PUNCT
fsr-3726	257	21	i.e.	i.e.	X
fsr-3726	257	22	,	,	PUNCT
fsr-3726	257	23	y=	y=	NUM
fsr-3726	257	24	600,000	600,000	NUM
fsr-3726	257	25	x	x	SYM
fsr-3726	257	26	(	(	PUNCT
fsr-3726	257	27	1	1	NUM
fsr-3726	257	28	+	+	NOUN
fsr-3726	257	29	a	a	PRON
fsr-3726	257	30	”	"	PUNCT
fsr-3726	257	31	)	)	PUNCT
fsr-3726	257	32	.	.	PUNCT
fsr-3726	258	1	the	the	DET
fsr-3726	258	2	tih	tih	PROPN
fsr-3726	258	3	marginal	marginal	ADJ
fsr-3726	258	4	personal	personal	ADJ
fsr-3726	258	5	income	income	NOUN
fsr-3726	258	6	tax	tax	NOUN
fsr-3726	258	7	rate	rate	NOUN
fsr-3726	258	8	.	.	PUNCT
fsr-3726	259	1	the	the	DET
fsr-3726	259	2	ich	ich	PROPN
fsr-3726	259	3	marginal	marginal	ADJ
fsr-3726	259	4	estate	estate	NOUN
fsr-3726	259	5	tax	tax	NOUN
fsr-3726	259	6	rate	rate	NOUN
fsr-3726	259	7	.	.	PUNCT
fsr-3726	260	1	withdrawal	withdrawal	NOUN
fsr-3726	260	2	in	in	ADP
fsr-3726	260	3	year	year	NOUN
fsr-3726	260	4	i	i	PRON
fsr-3726	260	5	from	from	ADP
fsr-3726	260	6	tdra	tdra	PROPN
fsr-3726	260	7	investmentj	investmentj	PROPN
fsr-3726	260	8	.	.	PUNCT
fsr-3726	261	1	withdrawal	withdrawal	NOUN
fsr-3726	261	2	for	for	ADP
fsr-3726	261	3	year	year	NOUN
fsr-3726	261	4	n	n	CCONJ
fsr-3726	261	5	,	,	PUNCT
fsr-3726	261	6	from	from	ADP
fsr-3726	261	7	tdra	tdra	ADP
fsr-3726	261	8	investment	investment	NOUN
fsr-3726	261	9	i	i	PRON
fsr-3726	261	10	made	make	VERB
fsr-3726	261	11	in	in	ADP
fsr-3726	261	12	year	year	NOUN
fsr-3726	261	13	n	n	CCONJ
fsr-3726	261	14	,	,	PUNCT
fsr-3726	261	15	+	+	NOUN
fsr-3726	261	16	1	1	X
fsr-3726	261	17	.	.	X
fsr-3726	261	18	amount	amount	NOUN
fsr-3726	261	19	of	of	ADP
fsr-3726	261	20	total	total	ADJ
fsr-3726	261	21	taxable	taxable	ADJ
fsr-3726	261	22	income	income	NOUN
fsr-3726	261	23	in	in	ADP
fsr-3726	261	24	year	year	NOUN
fsr-3726	262	1	i	i	PRON
fsr-3726	262	2	subject	subject	VERB
fsr-3726	262	3	to	to	ADP
fsr-3726	262	4	tax	tax	NOUN
fsr-3726	262	5	rate	rate	NOUN
fsr-3726	262	6	tfl	tfl	NOUN
fsr-3726	262	7	amount	amount	NOUN
fsr-3726	262	8	of	of	ADP
fsr-3726	262	9	total	total	ADJ
fsr-3726	262	10	estate	estate	NOUN
fsr-3726	262	11	subject	subject	NOUN
fsr-3726	262	12	to	to	ADP
fsr-3726	262	13	tax	tax	NOUN
fsr-3726	262	14	rate	rate	NOUN
fsr-3726	262	15	ti	ti	PROPN
fsr-3726	262	16	references	references	PROPN
fsr-3726	262	17	abramson	abramson	PROPN
fsr-3726	262	18	,	,	PUNCT
fsr-3726	262	19	e.m	e.m	PROPN
fsr-3726	262	20	.	.	PROPN
fsr-3726	262	21	(	(	PUNCT
fsr-3726	262	22	1989	1989	NUM
fsr-3726	262	23	)	)	PUNCT
fsr-3726	262	24	.	.	PUNCT
fsr-3726	263	1	iras	ira	NOUN
fsr-3726	263	2	:	:	PUNCT
fsr-3726	263	3	calculating	calculate	VERB
fsr-3726	263	4	your	your	PRON
fsr-3726	263	5	withdrawals	withdrawal	NOUN
fsr-3726	263	6	.	.	PUNCT
fsr-3726	264	1	modern	modern	ADJ
fsr-3726	264	2	maturity	maturity	NOUN
fsr-3726	264	3	(	(	PUNCT
fsr-3726	264	4	august	august	PROPN
fsr-3726	264	5	september	september	PROPN
fsr-3726	264	6	)	)	PUNCT
fsr-3726	264	7	,	,	PUNCT
fsr-3726	264	8	79	79	NUM
fsr-3726	264	9	-	-	SYM
fsr-3726	264	10	80	80	NUM
fsr-3726	264	11	.	.	PUNCT
fsr-3726	265	1	american	american	ADJ
fsr-3726	265	2	demographics	demographic	NOUN
fsr-3726	265	3	.	.	PUNCT
fsr-3726	266	1	(	(	PUNCT
fsr-3726	266	2	1989	1989	NUM
fsr-3726	266	3	)	)	PUNCT
fsr-3726	266	4	.	.	PUNCT
fsr-3726	267	1	11(3	11(3	NUM
fsr-3726	267	2	)	)	PUNCT
fsr-3726	267	3	,	,	PUNCT
fsr-3726	267	4	19	19	NUM
fsr-3726	267	5	.	.	PUNCT
fsr-3726	267	6	geller	geller	PROPN
fsr-3726	267	7	,	,	PUNCT
fsr-3726	267	8	sm	sm	PROPN
fsr-3726	267	9	.	.	PUNCT
fsr-3726	267	10	(	(	PUNCT
fsr-3726	267	11	1988	1988	NUM
fsr-3726	267	12	)	)	PUNCT
fsr-3726	267	13	.	.	PUNCT
fsr-3726	268	1	minimum	minimum	ADJ
fsr-3726	268	2	payments	payment	NOUN
fsr-3726	268	3	from	from	ADP
fsr-3726	268	4	iras	ira	NOUN
fsr-3726	268	5	.	.	PUNCT
fsr-3726	269	1	cpa	cpa	PROPN
fsr-3726	269	2	journal	journal	PROPN
fsr-3726	269	3	,	,	PUNCT
fsr-3726	269	4	58	58	NUM
fsr-3726	269	5	,	,	PUNCT
fsr-3726	269	6	114	114	NUM
fsr-3726	269	7	.	.	PUNCT
fsr-3726	270	1	gould	gould	PROPN
fsr-3726	270	2	,	,	PUNCT
fsr-3726	270	3	c.	c.	PROPN
fsr-3726	270	4	(	(	PUNCT
fsr-3726	270	5	1988	1988	NUM
fsr-3726	270	6	,	,	PUNCT
fsr-3726	270	7	march	march	PROPN
fsr-3726	270	8	10	10	NUM
fsr-3726	270	9	)	)	PUNCT
fsr-3726	270	10	.	.	PUNCT
fsr-3726	271	1	the	the	DET
fsr-3726	271	2	incredible	incredible	ADJ
fsr-3726	271	3	lra	lra	PROPN
fsr-3726	271	4	withdrawal	withdrawal	NOUN
fsr-3726	271	5	game	game	NOUN
fsr-3726	271	6	.	.	PUNCT
fsr-3726	272	1	the	the	DET
fsr-3726	272	2	new	new	PROPN
fsr-3726	272	3	york	york	PROPN
fsr-3726	272	4	times	times	PROPN
fsr-3726	272	5	,	,	PUNCT
fsr-3726	272	6	p.	p.	NOUN
fsr-3726	272	7	13f	13f	NUM
fsr-3726	272	8	.	.	PUNCT
fsr-3726	273	1	internal	internal	ADJ
fsr-3726	273	2	revenue	revenue	NOUN
fsr-3726	273	3	service	service	NOUN
fsr-3726	273	4	.	.	PUNCT
fsr-3726	274	1	(	(	PUNCT
fsr-3726	274	2	1992	1992	NUM
fsr-3726	274	3	)	)	PUNCT
fsr-3726	274	4	.	.	PUNCT
fsr-3726	275	1	publication	publication	NOUN
fsr-3726	275	2	448	448	NUM
fsr-3726	275	3	:	:	PUNCT
fsr-3726	275	4	federal	federal	ADJ
fsr-3726	275	5	estate	estate	NOUN
fsr-3726	275	6	and	and	CCONJ
fsr-3726	275	7	gift	gift	NOUN
fsr-3726	275	8	taxes	taxis	NOUN
fsr-3726	275	9	.	.	PUNCT
fsr-3726	276	1	washington	washington	PROPN
fsr-3726	276	2	,	,	PUNCT
fsr-3726	276	3	dc	dc	PROPN
fsr-3726	276	4	:	:	PUNCT
fsr-3726	276	5	u.s	u.s	PROPN
fsr-3726	276	6	.	.	PROPN
fsr-3726	276	7	department	department	PROPN
fsr-3726	276	8	of	of	ADP
fsr-3726	276	9	the	the	DET
fsr-3726	276	10	treasury	treasury	PROPN
fsr-3726	276	11	.	.	PUNCT
fsr-3726	277	1	internal	internal	ADJ
fsr-3726	277	2	revenue	revenue	NOUN
fsr-3726	277	3	service	service	NOUN
fsr-3726	277	4	.	.	PUNCT
fsr-3726	278	1	(	(	PUNCT
fsr-3726	278	2	1992	1992	NUM
fsr-3726	278	3	)	)	PUNCT
fsr-3726	278	4	.	.	PUNCT
fsr-3726	279	1	publication	publication	NOUN
fsr-3726	279	2	590	590	NUM
fsr-3726	279	3	:	:	PUNCT
fsr-3726	279	4	individual	individual	ADJ
fsr-3726	279	5	retirement	retirement	NOUN
fsr-3726	279	6	arrangements	arrangement	NOUN
fsr-3726	279	7	.	.	PUNCT
fsr-3726	280	1	washington	washington	PROPN
fsr-3726	280	2	,	,	PUNCT
fsr-3726	280	3	dc	dc	PROPN
fsr-3726	280	4	:	:	PUNCT
fsr-3726	280	5	u.s	u.s	PROPN
fsr-3726	280	6	.	.	PROPN
fsr-3726	280	7	department	department	PROPN
fsr-3726	280	8	of	of	ADP
fsr-3726	280	9	the	the	DET
fsr-3726	280	10	treasury	treasury	PROPN
fsr-3726	280	11	.	.	PUNCT
fsr-3726	281	1	johnson	johnson	PROPN
fsr-3726	281	2	,	,	PUNCT
fsr-3726	281	3	d.g	d.g	PROPN
fsr-3726	281	4	.	.	PROPN
fsr-3726	281	5	(	(	PUNCT
fsr-3726	281	6	1990	1990	NUM
fsr-3726	281	7	)	)	PUNCT
fsr-3726	281	8	.	.	PUNCT
fsr-3726	282	1	recalculating	recalculate	VERB
fsr-3726	282	2	the	the	DET
fsr-3726	282	3	life	life	NOUN
fsr-3726	282	4	expectancy	expectancy	NOUN
fsr-3726	282	5	election	election	NOUN
fsr-3726	282	6	.	.	PUNCT
fsr-3726	283	1	trusts	trust	NOUN
fsr-3726	283	2	&	&	CCONJ
fsr-3726	283	3	estates	estate	NOUN
fsr-3726	283	4	,	,	PUNCT
fsr-3726	283	5	129	129	NUM
fsr-3726	283	6	(	(	PUNCT
fsr-3726	283	7	1	1	NUM
fsr-3726	283	8	l	l	NOUN
fsr-3726	283	9	)	)	PUNCT
fsr-3726	283	10	,	,	PUNCT
fsr-3726	283	11	8	8	NUM
fsr-3726	283	12	-	-	SYM
fsr-3726	283	13	16	16	NUM
fsr-3726	283	14	.	.	PUNCT
fsr-3726	284	1	katz	katz	PROPN
fsr-3726	284	2	,	,	PUNCT
fsr-3726	284	3	c.i	c.i	PROPN
fsr-3726	284	4	.	.	PROPN
fsr-3726	284	5	(	(	PUNCT
fsr-3726	284	6	1990	1990	NUM
fsr-3726	284	7	)	)	PUNCT
fsr-3726	284	8	.	.	PUNCT
fsr-3726	285	1	planning	plan	VERB
fsr-3726	285	2	to	to	PART
fsr-3726	285	3	avoid	avoid	VERB
fsr-3726	285	4	and	and	CCONJ
fsr-3726	285	5	minimize	minimize	VERB
fsr-3726	285	6	penalty	penalty	NOUN
fsr-3726	285	7	taxes	taxis	NOUN
fsr-3726	285	8	upon	upon	SCONJ
fsr-3726	285	9	withdrawing	withdraw	VERB
fsr-3726	285	10	money	money	NOUN
fsr-3726	285	11	from	from	ADP
fsr-3726	285	12	iras	ira	NOUN
fsr-3726	285	13	.	.	PUNCT
fsr-3726	286	1	the	the	DET
fsr-3726	286	2	practical	practical	ADJ
fsr-3726	286	3	accountant	accountant	NOUN
fsr-3726	286	4	(	(	PUNCT
fsr-3726	286	5	september	september	PROPN
fsr-3726	286	6	)	)	PUNCT
fsr-3726	286	7	,	,	PUNCT
fsr-3726	286	8	54	54	NUM
fsr-3726	286	9	-	-	SYM
fsr-3726	286	10	66	66	NUM
fsr-3726	286	11	.	.	PUNCT
fsr-3726	287	1	mccommbe	mccommbe	ADJ
fsr-3726	287	2	,	,	PUNCT
fsr-3726	287	3	l.r	l.r	PROPN
fsr-3726	287	4	.	.	PROPN
fsr-3726	287	5	(	(	PUNCT
fsr-3726	287	6	1989	1989	NUM
fsr-3726	287	7	)	)	PUNCT
fsr-3726	287	8	.	.	PUNCT
fsr-3726	288	1	when	when	SCONJ
fsr-3726	288	2	(	(	PUNCT
fsr-3726	288	3	and	and	CCONJ
fsr-3726	288	4	how	how	SCONJ
fsr-3726	288	5	much	much	ADJ
fsr-3726	288	6	)	)	PUNCT
fsr-3726	288	7	to	to	PART
fsr-3726	288	8	withdraw	withdraw	VERB
fsr-3726	288	9	from	from	ADP
fsr-3726	288	10	an	an	DET
fsr-3726	288	11	ira	ira	PROPN
fsr-3726	288	12	.	.	PUNCT
fsr-3726	288	13	personnel	personnel	NOUN
fsr-3726	288	14	(	(	PUNCT
fsr-3726	288	15	february	february	PROPN
fsr-3726	288	16	)	)	PUNCT
fsr-3726	288	17	,	,	PUNCT
fsr-3726	288	18	58	58	NUM
fsr-3726	288	19	-	-	SYM
fsr-3726	288	20	62	62	NUM
fsr-3726	288	21	.	.	PUNCT
fsr-3726	289	1	mcintosh	mcintosh	PROPN
fsr-3726	289	2	,	,	PUNCT
fsr-3726	289	3	j.a	j.a	PROPN
fsr-3726	289	4	.	.	PROPN
fsr-3726	289	5	,	,	PUNCT
fsr-3726	289	6	&	&	CCONJ
fsr-3726	289	7	hollinrake	hollinrake	PROPN
fsr-3726	289	8	,	,	PUNCT
fsr-3726	289	9	j.d	j.d	PROPN
fsr-3726	289	10	.	.	PROPN
fsr-3726	289	11	(	(	PUNCT
fsr-3726	289	12	1988	1988	NUM
fsr-3726	289	13	)	)	PUNCT
fsr-3726	289	14	.	.	PUNCT
fsr-3726	290	1	minimizing	minimize	VERB
fsr-3726	290	2	the	the	DET
fsr-3726	290	3	15	15	NUM
fsr-3726	290	4	percent	percent	NOUN
fsr-3726	290	5	tax	tax	NOUN
fsr-3726	290	6	on	on	ADP
fsr-3726	290	7	excess	excess	ADJ
fsr-3726	290	8	plan	plan	NOUN
fsr-3726	290	9	distributions	distribution	NOUN
fsr-3726	290	10	.	.	PUNCT
fsr-3726	291	1	taxes	taxis	NOUN
fsr-3726	291	2	,	,	PUNCT
fsr-3726	291	3	66(4	66(4	NUM
fsr-3726	291	4	)	)	PUNCT
fsr-3726	291	5	,	,	PUNCT
fsr-3726	291	6	263	263	NUM
fsr-3726	291	7	-	-	SYM
fsr-3726	291	8	272	272	NUM
fsr-3726	291	9	.	.	PUNCT
fsr-3726	292	1	quinn	quinn	PROPN
fsr-3726	292	2	,	,	PUNCT
fsr-3726	292	3	j.b	j.b	PROPN
fsr-3726	292	4	.	.	PUNCT
fsr-3726	293	1	(	(	PUNCT
fsr-3726	293	2	1988	1988	NUM
fsr-3726	293	3	,	,	PUNCT
fsr-3726	293	4	august	august	PROPN
fsr-3726	293	5	22	22	NUM
fsr-3726	293	6	)	)	PUNCT
fsr-3726	293	7	.	.	PUNCT
fsr-3726	294	1	the	the	DET
fsr-3726	294	2	next	next	ADJ
fsr-3726	294	3	burning	burn	VERB
fsr-3726	294	4	ira	ira	PROPN
fsr-3726	294	5	question	question	NOUN
fsr-3726	294	6	:	:	PUNCT
fsr-3726	294	7	when	when	SCONJ
fsr-3726	294	8	to	to	PART
fsr-3726	294	9	take	take	VERB
fsr-3726	294	10	the	the	DET
fsr-3726	294	11	money	money	NOUN
fsr-3726	294	12	out	out	ADP
fsr-3726	294	13	.	.	PUNCT
fsr-3726	295	1	the	the	DET
fsr-3726	295	2	washington	washington	PROPN
fsr-3726	295	3	post	post	PROPN
fsr-3726	295	4	,	,	PUNCT
fsr-3726	295	5	p.	p.	PROPN
fsr-3726	295	6	wb55	wb55	PROPN
fsr-3726	295	7	.	.	PUNCT
fsr-3726	296	1	ragsdale	ragsdale	PROPN
fsr-3726	296	2	,	,	PUNCT
fsr-3726	296	3	c.t	c.t	PROPN
fsr-3726	296	4	.	.	PROPN
fsr-3726	296	5	,	,	PUNCT
fsr-3726	296	6	seila	seila	PROPN
fsr-3726	296	7	,	,	PUNCT
fsr-3726	296	8	a.f	a.f	PROPN
fsr-3726	296	9	.	.	PROPN
fsr-3726	296	10	,	,	PUNCT
fsr-3726	296	11	&	&	CCONJ
fsr-3726	296	12	little	little	ADJ
fsr-3726	296	13	,	,	PUNCT
fsr-3726	296	14	p.l	p.l	PROPN
fsr-3726	296	15	.	.	PUNCT
fsr-3726	296	16	(	(	PUNCT
fsr-3726	296	17	1993	1993	NUM
fsr-3726	296	18	)	)	PUNCT
fsr-3726	296	19	.	.	PUNCT
fsr-3726	297	1	optimizing	optimize	VERB
fsr-3726	297	2	distributions	distribution	NOUN
fsr-3726	297	3	from	from	ADP
fsr-3726	297	4	tax	tax	NOUN
fsr-3726	297	5	-	-	PUNCT
fsr-3726	297	6	deferred	defer	VERB
fsr-3726	297	7	retirement	retirement	NOUN
fsr-3726	297	8	accounts	account	NOUN
fsr-3726	297	9	.	.	PUNCT
fsr-3726	298	1	personal	personal	ADJ
fsr-3726	298	2	financial	financial	ADJ
fsr-3726	298	3	planning	planning	NOUN
fsr-3726	298	4	,	,	PUNCT
fsr-3726	298	5	5(3	5(3	NUM
fsr-3726	298	6	)	)	PUNCT
fsr-3726	298	7	,	,	PUNCT
fsr-3726	298	8	20	20	NUM
fsr-3726	298	9	-	-	SYM
fsr-3726	298	10	28	28	NUM
fsr-3726	298	11	.	.	PUNCT
fsr-3726	299	1	saftner	saftner	NOUN
fsr-3726	299	2	,	,	PUNCT
fsr-3726	299	3	d.	d.	PROPN
fsr-3726	299	4	,	,	PUNCT
fsr-3726	299	5	&	&	CCONJ
fsr-3726	299	6	fink	fink	PROPN
fsr-3726	299	7	,	,	PUNCT
fsr-3726	299	8	p.	p.	NOUN
fsr-3726	299	9	(	(	PUNCT
fsr-3726	299	10	1990	1990	NUM
fsr-3726	299	11	)	)	PUNCT
fsr-3726	299	12	.	.	PUNCT
fsr-3726	300	1	timing	timing	NOUN
fsr-3726	300	2	withdrawals	withdrawal	NOUN
fsr-3726	300	3	from	from	ADP
fsr-3726	300	4	retirement	retirement	NOUN
fsr-3726	300	5	accounts	account	NOUN
fsr-3726	300	6	can	can	AUX
fsr-3726	300	7	increase	increase	VERB
fsr-3726	300	8	tax	tax	NOUN
fsr-3726	300	9	savings	saving	NOUN
fsr-3726	300	10	.	.	PUNCT
fsr-3726	301	1	taxation	taxation	NOUN
fsr-3726	301	2	for	for	ADP
fsr-3726	301	3	accountants	accountant	NOUN
fsr-3726	301	4	,	,	PUNCT
fsr-3726	301	5	44	44	NUM
fsr-3726	301	6	,	,	PUNCT
fsr-3726	301	7	172	172	NUM
fsr-3726	301	8	-	-	SYM
fsr-3726	301	9	178	178	NUM
fsr-3726	301	10	.	.	PUNCT
fsr-3726	302	1	sage	sage	NOUN
fsr-3726	302	2	,	,	PUNCT
fsr-3726	302	3	j.a	j.a	PROPN
fsr-3726	302	4	.	.	PROPN
fsr-3726	302	5	(	(	PUNCT
fsr-3726	302	6	1988	1988	NUM
fsr-3726	302	7	)	)	PUNCT
fsr-3726	302	8	.	.	PUNCT
fsr-3726	303	1	selection	selection	NOUN
fsr-3726	303	2	of	of	ADP
fsr-3726	303	3	qualified	qualified	ADJ
fsr-3726	303	4	retirement	retirement	NOUN
fsr-3726	303	5	plan	plan	NOUN
fsr-3726	303	6	distribution	distribution	NOUN
fsr-3726	303	7	options	option	NOUN
fsr-3726	303	8	reflecting	reflect	VERB
fsr-3726	303	9	tra	tra	NOUN
fsr-3726	303	10	‘	'	PUNCT
fsr-3726	303	11	86	86	NUM
fsr-3726	303	12	.	.	PUNCT
fsr-3726	304	1	taxes	taxis	NOUN
fsr-3726	304	2	(	(	PUNCT
fsr-3726	304	3	april	april	PROPN
fsr-3726	304	4	)	)	PUNCT
fsr-3726	304	5	,	,	PUNCT
fsr-3726	304	6	301	301	NUM
fsr-3726	304	7	-	-	SYM
fsr-3726	304	8	310	310	NUM
fsr-3726	304	9	.	.	PUNCT
fsr-3726	304	10	solbee	solbee	PROPN
fsr-3726	304	11	,	,	PUNCT
fsr-3726	304	12	w.l	w.l	PROPN
fsr-3726	304	13	.	.	PROPN
fsr-3726	304	14	(	(	PUNCT
fsr-3726	304	15	1988	1988	NUM
fsr-3726	304	16	)	)	PUNCT
fsr-3726	304	17	.	.	PUNCT
fsr-3726	305	1	ira	ira	PROPN
fsr-3726	305	2	minimum	minimum	ADJ
fsr-3726	305	3	distribution	distribution	NOUN
fsr-3726	305	4	rules	rule	NOUN
fsr-3726	305	5	eased	ease	VERB
fsr-3726	305	6	.	.	PUNCT
fsr-3726	306	1	the	the	DET
fsr-3726	306	2	journal	journal	NOUN
fsr-3726	306	3	of	of	ADP
fsr-3726	306	4	taxation	taxation	NOUN
fsr-3726	306	5	,	,	PUNCT
fsr-3726	306	6	68,388	68,388	NUM
fsr-3726	306	7	.	.	PUNCT
fsr-3726	307	1	tiaa	tiaa	ADJ
fsr-3726	307	2	-	-	PUNCT
fsr-3726	307	3	cref	cref	NOUN
fsr-3726	307	4	.	.	PUNCT
fsr-3726	308	1	(	(	PUNCT
fsr-3726	308	2	1991	1991	NUM
fsr-3726	308	3	)	)	PUNCT
fsr-3726	308	4	.	.	PUNCT
fsr-3726	309	1	a	a	DET
fsr-3726	309	2	practical	practical	ADJ
fsr-3726	309	3	guide	guide	NOUN
fsr-3726	309	4	to	to	ADP
fsr-3726	309	5	minimum	minimum	ADJ
fsr-3726	309	6	distribution	distribution	NOUN
fsr-3726	309	7	.	.	PUNCT
fsr-3726	310	1	new	new	PROPN
fsr-3726	310	2	york	york	PROPN
fsr-3726	310	3	:	:	PUNCT
fsr-3726	310	4	teachers	teacher	NOUN
fsr-3726	310	5	insurance	insurance	PROPN
fsr-3726	310	6	and	and	CCONJ
fsr-3726	310	7	annuity	annuity	NOUN
fsr-3726	310	8	association	association	PROPN
fsr-3726	310	9	college	college	PROPN
fsr-3726	310	10	retirement	retirement	PROPN
fsr-3726	310	11	equities	equities	PROPN
fsr-3726	310	12	fund	fund	PROPN
fsr-3726	310	13	.	.	PUNCT
fsr-3726	310	14	tritch	tritch	NOUN
fsr-3726	310	15	,	,	PUNCT
fsr-3726	310	16	t.	t.	PROPN
fsr-3726	310	17	(	(	PUNCT
fsr-3726	310	18	1988	1988	NUM
fsr-3726	310	19	)	)	PUNCT
fsr-3726	310	20	.	.	PUNCT
fsr-3726	311	1	the	the	DET
fsr-3726	311	2	fine	fine	ADJ
fsr-3726	311	3	art	art	NOUN
fsr-3726	311	4	of	of	ADP
fsr-3726	311	5	drawing	draw	VERB
fsr-3726	311	6	down	down	ADP
fsr-3726	311	7	tax	tax	NOUN
fsr-3726	311	8	-	-	PUNCT
fsr-3726	311	9	deferred	defer	VERB
fsr-3726	311	10	accounts	account	NOUN
fsr-3726	311	11	.	.	PUNCT
fsr-3726	312	1	money	money	NOUN
fsr-3726	312	2	(	(	PUNCT
fsr-3726	312	3	july	july	PROPN
fsr-3726	312	4	)	)	PUNCT
fsr-3726	312	5	,	,	PUNCT
fsr-3726	312	6	135	135	NUM
fsr-3726	312	7	-	-	SYM
fsr-3726	312	8	136	136	NUM
fsr-3726	312	9	.	.	PUNCT