id	sid	tid	token	lemma	pos
fsr-3733	1	1	pii	pii	PROPN
fsr-3733	1	2	:	:	PUNCT
fsr-3733	1	3	1057	1057	NUM
fsr-3733	1	4	-	-	PUNCT
fsr-3733	1	5	0810(95)90012	0810(95)90012	NUM
fsr-3733	1	6	-	-	PUNCT
fsr-3733	1	7	8	8	NUM
fsr-3733	1	8	from	from	ADP
fsr-3733	1	9	the	the	DET
fsr-3733	1	10	editor	editor	NOUN
fsr-3733	1	11	entering	enter	VERB
fsr-3733	1	12	its	its	PRON
fsr-3733	1	13	fourth	fourth	ADJ
fsr-3733	1	14	year	year	NOUN
fsr-3733	1	15	of	of	ADP
fsr-3733	1	16	publication	publication	NOUN
fsr-3733	1	17	,	,	PUNCT
fsr-3733	1	18	financial	financial	ADJ
fsr-3733	1	19	services	service	NOUN
fsr-3733	1	20	review	review	NOUN
fsr-3733	1	21	has	have	AUX
fsr-3733	1	22	tenaciously	tenaciously	ADV
fsr-3733	1	23	held	hold	VERB
fsr-3733	1	24	to	to	ADP
fsr-3733	1	25	its	its	PRON
fsr-3733	1	26	editorial	editorial	ADJ
fsr-3733	1	27	policy	policy	NOUN
fsr-3733	1	28	of	of	ADP
fsr-3733	1	29	publishing	publish	VERB
fsr-3733	1	30	only	only	ADV
fsr-3733	1	31	high	high	ADJ
fsr-3733	1	32	-	-	PUNCT
fsr-3733	1	33	quality	quality	NOUN
fsr-3733	1	34	research	research	NOUN
fsr-3733	1	35	in	in	ADP
fsr-3733	1	36	the	the	DET
fsr-3733	1	37	field	field	NOUN
fsr-3733	1	38	of	of	ADP
fsr-3733	1	39	individual	individual	ADJ
fsr-3733	1	40	financial	financial	ADJ
fsr-3733	1	41	management	management	NOUN
fsr-3733	1	42	.	.	PUNCT
fsr-3733	2	1	the	the	DET
fsr-3733	2	2	dual	dual	ADJ
fsr-3733	2	3	criteria	criterion	NOUN
fsr-3733	2	4	of	of	ADP
fsr-3733	2	5	academic	academic	ADJ
fsr-3733	2	6	rigor	rigor	NOUN
fsr-3733	2	7	and	and	CCONJ
fsr-3733	2	8	focus	focus	VERB
fsr-3733	2	9	on	on	ADP
fsr-3733	2	10	the	the	DET
fsr-3733	2	11	individual	individual	NOUN
fsr-3733	2	12	have	have	AUX
fsr-3733	2	13	had	have	VERB
fsr-3733	2	14	the	the	DET
fsr-3733	2	15	disadvantage	disadvantage	NOUN
fsr-3733	2	16	,	,	PUNCT
fsr-3733	2	17	from	from	ADP
fsr-3733	2	18	an	an	DET
fsr-3733	2	19	editor	editor	NOUN
fsr-3733	2	20	’s	’s	PART
fsr-3733	2	21	perspective	perspective	NOUN
fsr-3733	2	22	,	,	PUNCT
fsr-3733	2	23	of	of	ADP
fsr-3733	2	24	limiting	limit	VERB
fsr-3733	2	25	the	the	DET
fsr-3733	2	26	number	number	NOUN
fsr-3733	2	27	of	of	ADP
fsr-3733	2	28	manuscripts	manuscript	NOUN
fsr-3733	2	29	submitted	submit	VERB
fsr-3733	2	30	for	for	ADP
fsr-3733	2	31	publication	publication	NOUN
fsr-3733	2	32	.	.	PUNCT
fsr-3733	3	1	however	however	ADV
fsr-3733	3	2	,	,	PUNCT
fsr-3733	3	3	the	the	DET
fsr-3733	3	4	scope	scope	NOUN
fsr-3733	3	5	and	and	CCONJ
fsr-3733	3	6	caliber	caliber	NOUN
fsr-3733	3	7	of	of	ADP
fsr-3733	3	8	articles	article	NOUN
fsr-3733	3	9	that	that	PRON
fsr-3733	3	10	have	have	AUX
fsr-3733	3	11	been	be	AUX
fsr-3733	3	12	published	publish	VERB
fsr-3733	3	13	in	in	ADP
fsr-3733	3	14	the	the	DET
fsr-3733	3	15	first	first	ADJ
fsr-3733	3	16	seven	seven	NUM
fsr-3733	3	17	issues	issue	NOUN
fsr-3733	3	18	of	of	ADP
fsr-3733	3	19	this	this	DET
fsr-3733	3	20	journal	journal	NOUN
fsr-3733	3	21	have	have	AUX
fsr-3733	3	22	set	set	VERB
fsr-3733	3	23	the	the	DET
fsr-3733	3	24	foundation	foundation	NOUN
fsr-3733	3	25	for	for	ADP
fsr-3733	3	26	an	an	DET
fsr-3733	3	27	academically	academically	ADV
fsr-3733	3	28	respectable	respectable	ADJ
fsr-3733	3	29	subspecialization	subspecialization	NOUN
fsr-3733	3	30	of	of	ADP
fsr-3733	3	31	finance	finance	NOUN
fsr-3733	3	32	.	.	PUNCT
fsr-3733	4	1	the	the	DET
fsr-3733	4	2	five	five	NUM
fsr-3733	4	3	articles	article	NOUN
fsr-3733	4	4	in	in	ADP
fsr-3733	4	5	the	the	DET
fsr-3733	4	6	current	current	ADJ
fsr-3733	4	7	issue	issue	NOUN
fsr-3733	4	8	continue	continue	VERB
fsr-3733	4	9	to	to	PART
fsr-3733	4	10	apply	apply	VERB
fsr-3733	4	11	the	the	DET
fsr-3733	4	12	tools	tool	NOUN
fsr-3733	4	13	of	of	ADP
fsr-3733	4	14	modern	modern	ADJ
fsr-3733	4	15	financial	financial	ADJ
fsr-3733	4	16	analysis	analysis	NOUN
fsr-3733	4	17	to	to	ADP
fsr-3733	4	18	decisions	decision	NOUN
fsr-3733	4	19	faced	face	VERB
fsr-3733	4	20	by	by	ADP
fsr-3733	4	21	individuals	individual	NOUN
fsr-3733	4	22	and	and	CCONJ
fsr-3733	4	23	their	their	PRON
fsr-3733	4	24	advisors	advisor	NOUN
fsr-3733	4	25	.	.	PUNCT
fsr-3733	5	1	some	some	DET
fsr-3733	5	2	decisions	decision	NOUN
fsr-3733	5	3	are	be	AUX
fsr-3733	5	4	complex	complex	ADJ
fsr-3733	5	5	,	,	PUNCT
fsr-3733	5	6	such	such	ADJ
fsr-3733	5	7	as	as	ADP
fsr-3733	5	8	the	the	DET
fsr-3733	5	9	use	use	NOUN
fsr-3733	5	10	of	of	ADP
fsr-3733	5	11	junior	junior	ADJ
fsr-3733	5	12	equity	equity	NOUN
fsr-3733	5	13	interests	interest	NOUN
fsr-3733	5	14	to	to	PART
fsr-3733	5	15	save	save	VERB
fsr-3733	5	16	taxes	taxis	NOUN
fsr-3733	5	17	when	when	SCONJ
fsr-3733	5	18	passing	pass	VERB
fsr-3733	5	19	on	on	ADP
fsr-3733	5	20	a	a	DET
fsr-3733	5	21	family	family	NOUN
fsr-3733	5	22	business	business	NOUN
fsr-3733	5	23	to	to	ADP
fsr-3733	5	24	the	the	DET
fsr-3733	5	25	next	next	ADJ
fsr-3733	5	26	generation	generation	NOUN
fsr-3733	5	27	.	.	PUNCT
fsr-3733	6	1	others	other	NOUN
fsr-3733	6	2	appear	appear	VERB
fsr-3733	6	3	to	to	PART
fsr-3733	6	4	be	be	AUX
fsr-3733	6	5	mundane	mundane	ADJ
fsr-3733	6	6	,	,	PUNCT
fsr-3733	6	7	such	such	ADJ
fsr-3733	6	8	as	as	ADP
fsr-3733	6	9	the	the	DET
fsr-3733	6	10	purchase	purchase	NOUN
fsr-3733	6	11	of	of	ADP
fsr-3733	6	12	u.s	u.s	PROPN
fsr-3733	6	13	.	.	PROPN
fsr-3733	6	14	savings	saving	NOUN
fsr-3733	6	15	bonds	bond	NOUN
fsr-3733	6	16	,	,	PUNCT
fsr-3733	6	17	the	the	DET
fsr-3733	6	18	true	true	ADJ
fsr-3733	6	19	value	value	NOUN
fsr-3733	6	20	of	of	ADP
fsr-3733	6	21	which	which	PRON
fsr-3733	6	22	can	can	AUX
fsr-3733	6	23	only	only	ADV
fsr-3733	6	24	be	be	AUX
fsr-3733	6	25	evaluated	evaluate	VERB
fsr-3733	6	26	through	through	ADP
fsr-3733	6	27	option	option	NOUN
fsr-3733	6	28	pricing	pricing	NOUN
fsr-3733	6	29	analysis	analysis	NOUN
fsr-3733	6	30	.	.	PUNCT
fsr-3733	7	1	many	many	ADJ
fsr-3733	7	2	individuals	individual	NOUN
fsr-3733	7	3	own	own	VERB
fsr-3733	7	4	stock	stock	NOUN
fsr-3733	7	5	in	in	ADP
fsr-3733	7	6	banks	bank	NOUN
fsr-3733	7	7	.	.	PUNCT
fsr-3733	8	1	this	this	PRON
fsr-3733	8	2	is	be	AUX
fsr-3733	8	3	due	due	ADJ
fsr-3733	8	4	to	to	ADP
fsr-3733	8	5	the	the	DET
fsr-3733	8	6	fact	fact	NOUN
fsr-3733	8	7	that	that	SCONJ
fsr-3733	8	8	banks	bank	NOUN
fsr-3733	8	9	make	make	VERB
fsr-3733	8	10	up	up	ADP
fsr-3733	8	11	a	a	DET
fsr-3733	8	12	sizeable	sizeable	ADJ
fsr-3733	8	13	proportion	proportion	NOUN
fsr-3733	8	14	of	of	ADP
fsr-3733	8	15	publically	publically	ADV
fsr-3733	8	16	traded	trade	VERB
fsr-3733	8	17	corporations	corporation	NOUN
fsr-3733	8	18	in	in	ADP
fsr-3733	8	19	the	the	DET
fsr-3733	8	20	united	united	PROPN
fsr-3733	8	21	states	states	PROPN
fsr-3733	8	22	as	as	ADV
fsr-3733	8	23	well	well	ADV
fsr-3733	8	24	as	as	ADP
fsr-3733	8	25	to	to	ADP
fsr-3733	8	26	the	the	DET
fsr-3733	8	27	local	local	ADJ
fsr-3733	8	28	or	or	CCONJ
fsr-3733	8	29	regional	regional	ADJ
fsr-3733	8	30	appeal	appeal	NOUN
fsr-3733	8	31	stemming	stem	VERB
fsr-3733	8	32	from	from	ADP
fsr-3733	8	33	prohibitions	prohibition	NOUN
fsr-3733	8	34	on	on	ADP
fsr-3733	8	35	nationwide	nationwide	ADJ
fsr-3733	8	36	banking	banking	NOUN
fsr-3733	8	37	.	.	PUNCT
fsr-3733	9	1	to	to	ADP
fsr-3733	9	2	a	a	DET
fsr-3733	9	3	great	great	ADJ
fsr-3733	9	4	extent	extent	NOUN
fsr-3733	9	5	,	,	PUNCT
fsr-3733	9	6	the	the	DET
fsr-3733	9	7	financial	financial	ADJ
fsr-3733	9	8	condition	condition	NOUN
fsr-3733	9	9	of	of	ADP
fsr-3733	9	10	banks	bank	NOUN
fsr-3733	9	11	depends	depend	VERB
fsr-3733	9	12	upon	upon	SCONJ
fsr-3733	9	13	the	the	DET
fsr-3733	9	14	fair	fair	ADJ
fsr-3733	9	15	market	market	NOUN
fsr-3733	9	16	value	value	NOUN
fsr-3733	9	17	of	of	ADP
fsr-3733	9	18	their	their	PRON
fsr-3733	9	19	assets	asset	NOUN
fsr-3733	9	20	and	and	CCONJ
fsr-3733	9	21	liabilities	liability	NOUN
fsr-3733	9	22	,	,	PUNCT
fsr-3733	9	23	figures	figure	NOUN
fsr-3733	9	24	which	which	PRON
fsr-3733	9	25	need	need	VERB
fsr-3733	9	26	be	be	AUX
fsr-3733	9	27	reported	report	VERB
fsr-3733	9	28	only	only	ADV
fsr-3733	9	29	as	as	ADP
fsr-3733	9	30	a	a	DET
fsr-3733	9	31	footnote	footnote	NOUN
fsr-3733	9	32	to	to	ADP
fsr-3733	9	33	the	the	DET
fsr-3733	9	34	annual	annual	ADJ
fsr-3733	9	35	financial	financial	ADJ
fsr-3733	9	36	statement	statement	NOUN
fsr-3733	9	37	.	.	PUNCT
fsr-3733	10	1	lacking	lack	VERB
fsr-3733	10	2	this	this	DET
fsr-3733	10	3	information	information	NOUN
fsr-3733	10	4	on	on	ADP
fsr-3733	10	5	an	an	DET
fsr-3733	10	6	ongoing	ongoing	ADJ
fsr-3733	10	7	basis	basis	NOUN
fsr-3733	10	8	,	,	PUNCT
fsr-3733	10	9	investors	investor	NOUN
fsr-3733	10	10	must	must	AUX
fsr-3733	10	11	seek	seek	VERB
fsr-3733	10	12	other	other	ADJ
fsr-3733	10	13	clues	clue	NOUN
fsr-3733	10	14	about	about	ADP
fsr-3733	10	15	the	the	DET
fsr-3733	10	16	banks	bank	NOUN
fsr-3733	10	17	’	’	PART
fsr-3733	10	18	financial	financial	ADJ
fsr-3733	10	19	condition	condition	NOUN
fsr-3733	10	20	.	.	PUNCT
fsr-3733	11	1	in	in	ADP
fsr-3733	11	2	their	their	PRON
fsr-3733	11	3	article	article	NOUN
fsr-3733	11	4	titled	title	VERB
fsr-3733	11	5	“	"	PUNCT
fsr-3733	11	6	bank	bank	NOUN
fsr-3733	11	7	dividend	dividend	NOUN
fsr-3733	11	8	policy	policy	NOUN
fsr-3733	11	9	as	as	ADP
fsr-3733	11	10	a	a	DET
fsr-3733	11	11	signal	signal	NOUN
fsr-3733	11	12	of	of	ADP
fsr-3733	11	13	bank	bank	NOUN
fsr-3733	11	14	quality	quality	NOUN
fsr-3733	11	15	,	,	PUNCT
fsr-3733	11	16	”	"	PUNCT
fsr-3733	11	17	boldin	boldin	NOUN
fsr-3733	11	18	and	and	CCONJ
fsr-3733	11	19	leggett	leggett	PROPN
fsr-3733	11	20	examine	examine	VERB
fsr-3733	11	21	the	the	DET
fsr-3733	11	22	extent	extent	NOUN
fsr-3733	11	23	to	to	PART
fsr-3733	11	24	which	which	PRON
fsr-3733	11	25	the	the	DET
fsr-3733	11	26	dividend	dividend	NOUN
fsr-3733	11	27	policy	policy	NOUN
fsr-3733	11	28	of	of	ADP
fsr-3733	11	29	bank	bank	NOUN
fsr-3733	11	30	holding	hold	VERB
fsr-3733	11	31	companies	company	NOUN
fsr-3733	11	32	is	be	AUX
fsr-3733	11	33	a	a	DET
fsr-3733	11	34	signal	signal	NOUN
fsr-3733	11	35	of	of	ADP
fsr-3733	11	36	their	their	PRON
fsr-3733	11	37	quality	quality	NOUN
fsr-3733	11	38	.	.	PUNCT
fsr-3733	12	1	the	the	DET
fsr-3733	12	2	argument	argument	NOUN
fsr-3733	12	3	is	be	AUX
fsr-3733	12	4	that	that	SCONJ
fsr-3733	12	5	banking	banking	NOUN
fsr-3733	12	6	organiza	organiza	NOUN
fsr-3733	12	7	tions	tion	NOUN
fsr-3733	12	8	in	in	ADP
fsr-3733	12	9	poor	poor	ADJ
fsr-3733	12	10	financial	financial	ADJ
fsr-3733	12	11	condition	condition	NOUN
fsr-3733	12	12	are	be	AUX
fsr-3733	12	13	unlikely	unlikely	ADJ
fsr-3733	12	14	to	to	PART
fsr-3733	12	15	distribute	distribute	VERB
fsr-3733	12	16	large	large	ADJ
fsr-3733	12	17	cash	cash	NOUN
fsr-3733	12	18	dividends	dividend	NOUN
fsr-3733	12	19	.	.	PUNCT
fsr-3733	13	1	the	the	DET
fsr-3733	13	2	study	study	NOUN
fsr-3733	13	3	found	find	VERB
fsr-3733	13	4	a	a	DET
fsr-3733	13	5	positive	positive	ADJ
fsr-3733	13	6	relationship	relationship	NOUN
fsr-3733	13	7	between	between	ADP
fsr-3733	13	8	bank	bank	NOUN
fsr-3733	13	9	dividends	dividend	NOUN
fsr-3733	13	10	per	per	ADP
fsr-3733	13	11	share	share	NOUN
fsr-3733	13	12	and	and	CCONJ
fsr-3733	13	13	bank	bank	NOUN
fsr-3733	13	14	quality	quality	NOUN
fsr-3733	13	15	rating	rating	NOUN
fsr-3733	13	16	but	but	CCONJ
fsr-3733	13	17	also	also	ADV
fsr-3733	13	18	found	find	VERB
fsr-3733	13	19	an	an	DET
fsr-3733	13	20	inverse	inverse	NOUN
fsr-3733	13	21	relationship	relationship	NOUN
fsr-3733	13	22	between	between	ADP
fsr-3733	13	23	the	the	DET
fsr-3733	13	24	dividend	dividend	NOUN
fsr-3733	13	25	payout	payout	NOUN
fsr-3733	13	26	ratio	ratio	NOUN
fsr-3733	13	27	and	and	CCONJ
fsr-3733	13	28	bank	bank	NOUN
fsr-3733	13	29	quality	quality	NOUN
fsr-3733	13	30	.	.	PUNCT
fsr-3733	14	1	banks	bank	NOUN
fsr-3733	14	2	that	that	PRON
fsr-3733	14	3	paid	pay	VERB
fsr-3733	14	4	out	out	ADP
fsr-3733	14	5	a	a	DET
fsr-3733	14	6	large	large	ADJ
fsr-3733	14	7	proportion	proportion	NOUN
fsr-3733	14	8	of	of	ADP
fsr-3733	14	9	earnings	earning	NOUN
fsr-3733	14	10	in	in	ADP
fsr-3733	14	11	the	the	DET
fsr-3733	14	12	form	form	NOUN
fsr-3733	14	13	of	of	ADP
fsr-3733	14	14	dividends	dividend	NOUN
fsr-3733	14	15	were	be	AUX
fsr-3733	14	16	left	leave	VERB
fsr-3733	14	17	with	with	ADP
fsr-3733	14	18	little	little	ADJ
fsr-3733	14	19	in	in	ADP
fsr-3733	14	20	the	the	DET
fsr-3733	14	21	way	way	NOUN
fsr-3733	14	22	of	of	ADP
fsr-3733	14	23	retained	retain	VERB
fsr-3733	14	24	earnings	earning	NOUN
fsr-3733	14	25	to	to	PART
fsr-3733	14	26	build	build	VERB
fsr-3733	14	27	up	up	ADP
fsr-3733	14	28	a	a	DET
fsr-3733	14	29	capital	capital	NOUN
fsr-3733	14	30	position	position	NOUN
fsr-3733	14	31	.	.	PUNCT
fsr-3733	15	1	hamill	hamill	PROPN
fsr-3733	15	2	and	and	CCONJ
fsr-3733	15	3	steinberg	steinberg	PROPN
fsr-3733	15	4	examine	examine	VERB
fsr-3733	15	5	a	a	DET
fsr-3733	15	6	complex	complex	ADJ
fsr-3733	15	7	but	but	CCONJ
fsr-3733	15	8	important	important	ADJ
fsr-3733	15	9	issue	issue	NOUN
fsr-3733	15	10	in	in	ADP
fsr-3733	15	11	their	their	PRON
fsr-3733	15	12	article	article	NOUN
fsr-3733	15	13	titled	title	VERB
fsr-3733	15	14	“	"	PUNCT
fsr-3733	15	15	tax	tax	NOUN
fsr-3733	15	16	savings	saving	NOUN
fsr-3733	15	17	opportunities	opportunity	NOUN
fsr-3733	15	18	in	in	ADP
fsr-3733	15	19	estate	estate	NOUN
fsr-3733	15	20	freeze	freeze	NOUN
fsr-3733	15	21	transactions	transaction	NOUN
fsr-3733	15	22	:	:	PUNCT
fsr-3733	15	23	an	an	DET
fsr-3733	15	24	application	application	NOUN
fsr-3733	15	25	of	of	ADP
fsr-3733	15	26	the	the	DET
fsr-3733	15	27	black	black	ADJ
fsr-3733	15	28	scholes	schole	NOUN
fsr-3733	15	29	model	model	NOUN
fsr-3733	15	30	.	.	PUNCT
fsr-3733	15	31	”	"	PUNCT
fsr-3733	16	1	since	since	SCONJ
fsr-3733	16	2	much	much	ADJ
fsr-3733	16	3	of	of	ADP
fsr-3733	16	4	the	the	DET
fsr-3733	16	5	growth	growth	NOUN
fsr-3733	16	6	in	in	ADP
fsr-3733	16	7	employment	employment	NOUN
fsr-3733	16	8	in	in	ADP
fsr-3733	16	9	the	the	DET
fsr-3733	16	10	united	united	PROPN
fsr-3733	16	11	states	states	PROPN
fsr-3733	16	12	comes	come	VERB
fsr-3733	16	13	from	from	ADP
fsr-3733	16	14	smaller	small	ADJ
fsr-3733	16	15	,	,	PUNCT
fsr-3733	16	16	often	often	ADV
fsr-3733	16	17	family	family	NOUN
fsr-3733	16	18	-	-	PUNCT
fsr-3733	16	19	owned	own	VERB
fsr-3733	16	20	businesses	business	NOUN
fsr-3733	16	21	,	,	PUNCT
fsr-3733	16	22	there	there	PRON
fsr-3733	16	23	is	be	VERB
fsr-3733	16	24	policy	policy	NOUN
fsr-3733	16	25	interest	interest	NOUN
fsr-3733	16	26	in	in	ADP
fsr-3733	16	27	smoothing	smooth	VERB
fsr-3733	16	28	the	the	DET
fsr-3733	16	29	ownership	ownership	NOUN
fsr-3733	16	30	succes	succe	NOUN
fsr-3733	16	31	sion	sion	NOUN
fsr-3733	16	32	of	of	ADP
fsr-3733	16	33	these	these	DET
fsr-3733	16	34	businesses	business	NOUN
fsr-3733	16	35	from	from	ADP
fsr-3733	16	36	one	one	NUM
fsr-3733	16	37	generation	generation	NOUN
fsr-3733	16	38	to	to	ADP
fsr-3733	16	39	the	the	DET
fsr-3733	16	40	next	next	ADJ
fsr-3733	16	41	.	.	PUNCT
fsr-3733	17	1	however	however	ADV
fsr-3733	17	2	,	,	PUNCT
fsr-3733	17	3	with	with	ADP
fsr-3733	17	4	federal	federal	ADJ
fsr-3733	17	5	estate	estate	NOUN
fsr-3733	17	6	taxes	taxis	NOUN
fsr-3733	17	7	taking	take	VERB
fsr-3733	17	8	as	as	ADV
fsr-3733	17	9	much	much	ADJ
fsr-3733	17	10	as	as	ADP
fsr-3733	17	11	half	half	DET
fsr-3733	17	12	the	the	DET
fsr-3733	17	13	value	value	NOUN
fsr-3733	17	14	of	of	ADP
fsr-3733	17	15	assets	asset	NOUN
fsr-3733	17	16	passed	pass	VERB
fsr-3733	17	17	to	to	ADP
fsr-3733	17	18	descendents	descendent	NOUN
fsr-3733	17	19	,	,	PUNCT
fsr-3733	17	20	it	it	PRON
fsr-3733	17	21	is	be	AUX
fsr-3733	17	22	difficult	difficult	ADJ
fsr-3733	17	23	to	to	PART
fsr-3733	17	24	keep	keep	VERB
fsr-3733	17	25	a	a	DET
fsr-3733	17	26	business	business	NOUN
fsr-3733	17	27	in	in	ADP
fsr-3733	17	28	the	the	DET
fsr-3733	17	29	family	family	NOUN
fsr-3733	17	30	.	.	PUNCT
fsr-3733	18	1	one	one	NUM
fsr-3733	18	2	method	method	NOUN
fsr-3733	18	3	of	of	ADP
fsr-3733	18	4	doing	do	VERB
fsr-3733	18	5	so	so	ADV
fsr-3733	18	6	involves	involve	VERB
fsr-3733	18	7	the	the	DET
fsr-3733	18	8	use	use	NOUN
fsr-3733	18	9	of	of	ADP
fsr-3733	18	10	two	two	NUM
fsr-3733	18	11	classes	class	NOUN
fsr-3733	18	12	of	of	ADP
fsr-3733	18	13	stock	stock	NOUN
fsr-3733	18	14	.	.	PUNCT
fsr-3733	19	1	the	the	DET
fsr-3733	19	2	older	old	ADJ
fsr-3733	19	3	family	family	NOUN
fsr-3733	19	4	members	member	NOUN
fsr-3733	19	5	will	will	AUX
fsr-3733	19	6	recapitalize	recapitalize	VERB
fsr-3733	19	7	the	the	DET
fsr-3733	19	8	company	company	NOUN
fsr-3733	19	9	,	,	PUNCT
fsr-3733	19	10	retaining	retain	VERB
fsr-3733	19	11	voting	vote	VERB
fsr-3733	19	12	preferred	prefer	VERB
fsr-3733	19	13	equity	equity	NOUN
fsr-3733	19	14	for	for	ADP
fsr-3733	19	15	themselves	themselves	PRON
fsr-3733	19	16	and	and	CCONJ
fsr-3733	19	17	passing	pass	VERB
fsr-3733	19	18	on	on	ADP
fsr-3733	19	19	the	the	DET
fsr-3733	19	20	common	common	ADJ
fsr-3733	19	21	equity	equity	NOUN
fsr-3733	19	22	to	to	ADP
fsr-3733	19	23	the	the	DET
fsr-3733	19	24	next	next	ADJ
fsr-3733	19	25	-	-	PUNCT
fsr-3733	19	26	generation	generation	NOUN
fsr-3733	19	27	managers	manager	NOUN
fsr-3733	19	28	,	,	PUNCT
fsr-3733	19	29	this	this	DET
fsr-3733	19	30	transaction	transaction	NOUN
fsr-3733	19	31	has	have	VERB
fsr-3733	19	32	the	the	DET
fsr-3733	19	33	effect	effect	NOUN
fsr-3733	19	34	of	of	ADP
fsr-3733	19	35	freezing	freeze	VERB
fsr-3733	19	36	the	the	DET
fsr-3733	19	37	value	value	NOUN
fsr-3733	19	38	of	of	ADP
fsr-3733	19	39	the	the	DET
fsr-3733	19	40	corporation	corporation	NOUN
fsr-3733	19	41	at	at	ADP
fsr-3733	19	42	the	the	DET
fsr-3733	19	43	time	time	NOUN
fsr-3733	19	44	of	of	ADP
fsr-3733	19	45	recapitalization	recapitalization	NOUN
fsr-3733	19	46	for	for	ADP
fsr-3733	19	47	estate	estate	NOUN
fsr-3733	19	48	tax	tax	NOUN
fsr-3733	19	49	vii	vii	PROPN
fsr-3733	19	50	.	.	PUNCT
fsr-3733	19	51	.	.	PUNCT
fsr-3733	19	52	.	.	PUNCT
fsr-3733	20	1	vu1	vu1	PROPN
fsr-3733	20	2	financial	financial	PROPN
fsr-3733	20	3	services	services	PROPN
fsr-3733	20	4	review	review	NOUN
fsr-3733	20	5	,	,	PUNCT
fsr-3733	20	6	4	4	NUM
fsr-3733	20	7	(	(	PUNCT
fsr-3733	20	8	1	1	NUM
fsr-3733	20	9	)	)	PUNCT
fsr-3733	20	10	1995	1995	NUM
fsr-3733	20	11	purposes	purpose	NOUN
fsr-3733	20	12	and	and	CCONJ
fsr-3733	20	13	passing	pass	VERB
fsr-3733	20	14	on	on	ADP
fsr-3733	20	15	an	an	DET
fsr-3733	20	16	option	option	NOUN
fsr-3733	20	17	to	to	ADP
fsr-3733	20	18	the	the	DET
fsr-3733	20	19	younger	young	ADJ
fsr-3733	20	20	generation	generation	NOUN
fsr-3733	20	21	to	to	PART
fsr-3733	20	22	acquire	acquire	VERB
fsr-3733	20	23	the	the	DET
fsr-3733	20	24	preferred	preferred	ADJ
fsr-3733	20	25	shares	share	NOUN
fsr-3733	20	26	at	at	ADP
fsr-3733	20	27	this	this	DET
fsr-3733	20	28	frozen	frozen	ADJ
fsr-3733	20	29	price	price	NOUN
fsr-3733	20	30	after	after	ADP
fsr-3733	20	31	the	the	DET
fsr-3733	20	32	death	death	NOUN
fsr-3733	20	33	of	of	ADP
fsr-3733	20	34	their	their	PRON
fsr-3733	20	35	elders	elder	NOUN
fsr-3733	20	36	.	.	PUNCT
fsr-3733	21	1	if	if	SCONJ
fsr-3733	21	2	the	the	DET
fsr-3733	21	3	corporation	corporation	NOUN
fsr-3733	21	4	has	have	AUX
fsr-3733	21	5	grown	grow	VERB
fsr-3733	21	6	in	in	ADP
fsr-3733	21	7	value	value	NOUN
fsr-3733	21	8	,	,	PUNCT
fsr-3733	21	9	this	this	DET
fsr-3733	21	10	call	call	NOUN
fsr-3733	21	11	option	option	NOUN
fsr-3733	21	12	may	may	AUX
fsr-3733	21	13	become	become	VERB
fsr-3733	21	14	quite	quite	ADV
fsr-3733	21	15	valuable	valuable	ADJ
fsr-3733	21	16	.	.	PUNCT
fsr-3733	22	1	in	in	ADP
fsr-3733	22	2	a	a	DET
fsr-3733	22	3	series	series	NOUN
fsr-3733	22	4	of	of	ADP
fsr-3733	22	5	tax	tax	NOUN
fsr-3733	22	6	law	law	NOUN
fsr-3733	22	7	changes	change	NOUN
fsr-3733	22	8	in	in	ADP
fsr-3733	22	9	1987	1987	NUM
fsr-3733	22	10	and	and	CCONJ
fsr-3733	22	11	1990	1990	NUM
fsr-3733	22	12	,	,	PUNCT
fsr-3733	22	13	congress	congress	PROPN
fsr-3733	22	14	tried	try	VERB
fsr-3733	22	15	to	to	PART
fsr-3733	22	16	deal	deal	VERB
fsr-3733	22	17	with	with	ADP
fsr-3733	22	18	the	the	DET
fsr-3733	22	19	value	value	NOUN
fsr-3733	22	20	of	of	ADP
fsr-3733	22	21	these	these	DET
fsr-3733	22	22	options	option	NOUN
fsr-3733	22	23	for	for	ADP
fsr-3733	22	24	estate	estate	NOUN
fsr-3733	22	25	tax	tax	NOUN
fsr-3733	22	26	purposes	purpose	NOUN
fsr-3733	22	27	,	,	PUNCT
fsr-3733	22	28	first	first	ADV
fsr-3733	22	29	assigning	assign	VERB
fsr-3733	22	30	a	a	DET
fsr-3733	22	31	minimum	minimum	ADJ
fsr-3733	22	32	value	value	NOUN
fsr-3733	22	33	of	of	ADP
fsr-3733	22	34	20	20	NUM
fsr-3733	22	35	%	%	NOUN
fsr-3733	22	36	of	of	ADP
fsr-3733	22	37	the	the	DET
fsr-3733	22	38	interests	interest	NOUN
fsr-3733	22	39	held	hold	VERB
fsr-3733	22	40	by	by	ADP
fsr-3733	22	41	the	the	DET
fsr-3733	22	42	senior	senior	ADJ
fsr-3733	22	43	generation	generation	NOUN
fsr-3733	22	44	family	family	NOUN
fsr-3733	22	45	members	member	NOUN
fsr-3733	22	46	and	and	CCONJ
fsr-3733	22	47	then	then	ADV
fsr-3733	22	48	lowering	lower	VERB
fsr-3733	22	49	that	that	PRON
fsr-3733	22	50	to	to	ADP
fsr-3733	22	51	just	just	ADV
fsr-3733	22	52	10	10	NUM
fsr-3733	22	53	%	%	NOUN
fsr-3733	22	54	.	.	PUNCT
fsr-3733	23	1	the	the	DET
fsr-3733	23	2	article	article	NOUN
fsr-3733	23	3	shows	show	VERB
fsr-3733	23	4	how	how	SCONJ
fsr-3733	23	5	the	the	DET
fsr-3733	23	6	black	black	ADJ
fsr-3733	23	7	-	-	PUNCT
fsr-3733	23	8	scholes	schole	NOUN
fsr-3733	23	9	option	option	NOUN
fsr-3733	23	10	pricing	pricing	NOUN
fsr-3733	23	11	model	model	NOUN
fsr-3733	23	12	can	can	AUX
fsr-3733	23	13	be	be	AUX
fsr-3733	23	14	used	use	VERB
fsr-3733	23	15	to	to	PART
fsr-3733	23	16	value	value	VERB
fsr-3733	23	17	the	the	DET
fsr-3733	23	18	junior	junior	ADJ
fsr-3733	23	19	interest	interest	NOUN
fsr-3733	23	20	created	create	VERB
fsr-3733	23	21	by	by	ADP
fsr-3733	23	22	the	the	DET
fsr-3733	23	23	freeze	freeze	NOUN
fsr-3733	23	24	and	and	CCONJ
fsr-3733	23	25	to	to	PART
fsr-3733	23	26	determine	determine	VERB
fsr-3733	23	27	whether	whether	SCONJ
fsr-3733	23	28	a	a	DET
fsr-3733	23	29	freeze	freeze	NOUN
fsr-3733	23	30	,	,	PUNCT
fsr-3733	23	31	with	with	ADP
fsr-3733	23	32	the	the	DET
fsr-3733	23	33	statutory	statutory	ADJ
fsr-3733	23	34	minimum	minimum	NOUN
fsr-3733	23	35	value	value	NOUN
fsr-3733	23	36	set	set	VERB
fsr-3733	23	37	by	by	ADP
fsr-3733	23	38	congress	congress	PROPN
fsr-3733	23	39	,	,	PUNCT
fsr-3733	23	40	is	be	AUX
fsr-3733	23	41	justified	justify	VERB
fsr-3733	23	42	.	.	PUNCT
fsr-3733	24	1	this	this	DET
fsr-3733	24	2	article	article	NOUN
fsr-3733	24	3	may	may	AUX
fsr-3733	24	4	be	be	AUX
fsr-3733	24	5	of	of	ADP
fsr-3733	24	6	great	great	ADJ
fsr-3733	24	7	value	value	NOUN
fsr-3733	24	8	for	for	ADP
fsr-3733	24	9	valuation	valuation	NOUN
fsr-3733	24	10	experts	expert	NOUN
fsr-3733	24	11	brought	bring	VERB
fsr-3733	24	12	in	in	ADP
fsr-3733	24	13	advise	advise	VERB
fsr-3733	24	14	the	the	DET
fsr-3733	24	15	family	family	NOUN
fsr-3733	24	16	on	on	ADP
fsr-3733	24	17	whether	whether	SCONJ
fsr-3733	24	18	they	they	PRON
fsr-3733	24	19	should	should	AUX
fsr-3733	24	20	recapitalize	recapitalize	VERB
fsr-3733	24	21	.	.	PUNCT
fsr-3733	25	1	the	the	DET
fsr-3733	25	2	third	third	ADJ
fsr-3733	25	3	article	article	NOUN
fsr-3733	25	4	,	,	PUNCT
fsr-3733	25	5	“	"	PUNCT
fsr-3733	25	6	quantifying	quantify	VERB
fsr-3733	25	7	present	present	ADJ
fsr-3733	25	8	valuation	valuation	NOUN
fsr-3733	25	9	errors	error	NOUN
fsr-3733	25	10	”	"	PUNCT
fsr-3733	25	11	by	by	ADP
fsr-3733	25	12	mangier0	mangier0	NOUN
fsr-3733	25	13	and	and	CCONJ
fsr-3733	25	14	mangiero	mangiero	NOUN
fsr-3733	25	15	,	,	PUNCT
fsr-3733	25	16	will	will	AUX
fsr-3733	25	17	be	be	AUX
fsr-3733	25	18	of	of	ADP
fsr-3733	25	19	interest	interest	NOUN
fsr-3733	25	20	to	to	ADP
fsr-3733	25	21	anyone	anyone	PRON
fsr-3733	25	22	who	who	PRON
fsr-3733	25	23	has	have	AUX
fsr-3733	25	24	learned	learn	VERB
fsr-3733	25	25	or	or	CCONJ
fsr-3733	25	26	taught	teach	VERB
fsr-3733	25	27	finance	finance	NOUN
fsr-3733	25	28	using	use	VERB
fsr-3733	25	29	the	the	DET
fsr-3733	25	30	ubiquitous	ubiquitous	ADJ
fsr-3733	25	31	present	present	ADJ
fsr-3733	25	32	value	value	NOUN
fsr-3733	25	33	tables	table	NOUN
fsr-3733	25	34	.	.	PUNCT
fsr-3733	26	1	while	while	SCONJ
fsr-3733	26	2	we	we	PRON
fsr-3733	26	3	have	have	AUX
fsr-3733	26	4	intuitively	intuitively	ADV
fsr-3733	26	5	realized	realize	VERB
fsr-3733	26	6	that	that	SCONJ
fsr-3733	26	7	linear	linear	ADJ
fsr-3733	26	8	interpolation	interpolation	NOUN
fsr-3733	26	9	was	be	AUX
fsr-3733	26	10	inaccurate	inaccurate	ADJ
fsr-3733	26	11	,	,	PUNCT
fsr-3733	26	12	this	this	DET
fsr-3733	26	13	article	article	NOUN
fsr-3733	26	14	shows	show	VERB
fsr-3733	26	15	mathematically	mathematically	ADV
fsr-3733	26	16	why	why	SCONJ
fsr-3733	26	17	it	it	PRON
fsr-3733	26	18	is	be	AUX
fsr-3733	26	19	inaccurate	inaccurate	ADJ
fsr-3733	26	20	and	and	CCONJ
fsr-3733	26	21	estimates	estimate	VERB
fsr-3733	26	22	the	the	DET
fsr-3733	26	23	degree	degree	NOUN
fsr-3733	26	24	of	of	ADP
fsr-3733	26	25	error	error	NOUN
fsr-3733	26	26	.	.	PUNCT
fsr-3733	27	1	although	although	SCONJ
fsr-3733	27	2	the	the	DET
fsr-3733	27	3	use	use	NOUN
fsr-3733	27	4	of	of	ADP
fsr-3733	27	5	computers	computer	NOUN
fsr-3733	27	6	and	and	CCONJ
fsr-3733	27	7	finance	finance	NOUN
fsr-3733	27	8	calculators	calculator	NOUN
fsr-3733	27	9	have	have	AUX
fsr-3733	27	10	rendered	render	VERB
fsr-3733	27	11	these	these	DET
fsr-3733	27	12	tables	table	NOUN
fsr-3733	27	13	obsolete	obsolete	ADJ
fsr-3733	27	14	,	,	PUNCT
fsr-3733	27	15	the	the	DET
fsr-3733	27	16	authors	author	NOUN
fsr-3733	27	17	point	point	VERB
fsr-3733	27	18	out	out	ADP
fsr-3733	27	19	that	that	SCONJ
fsr-3733	27	20	many	many	ADJ
fsr-3733	27	21	existing	exist	VERB
fsr-3733	27	22	mortgage	mortgage	NOUN
fsr-3733	27	23	contracts	contract	NOUN
fsr-3733	27	24	and	and	CCONJ
fsr-3733	27	25	other	other	ADJ
fsr-3733	27	26	installment	installment	NOUN
fsr-3733	27	27	contracts	contract	NOUN
fsr-3733	27	28	that	that	PRON
fsr-3733	27	29	are	be	AUX
fsr-3733	27	30	several	several	ADJ
fsr-3733	27	31	years	year	NOUN
fsr-3733	27	32	old	old	ADJ
fsr-3733	27	33	may	may	AUX
fsr-3733	27	34	be	be	AUX
fsr-3733	27	35	inaccurate	inaccurate	ADJ
fsr-3733	27	36	as	as	ADV
fsr-3733	27	37	well	well	ADV
fsr-3733	27	38	,	,	PUNCT
fsr-3733	27	39	resulting	result	VERB
fsr-3733	27	40	perhaps	perhaps	ADV
fsr-3733	27	41	in	in	ADP
fsr-3733	27	42	overcharges	overcharge	NOUN
fsr-3733	27	43	which	which	PRON
fsr-3733	27	44	may	may	AUX
fsr-3733	27	45	be	be	AUX
fsr-3733	27	46	recoverable	recoverable	ADJ
fsr-3733	27	47	.	.	PUNCT
fsr-3733	28	1	the	the	DET
fsr-3733	28	2	fourth	fourth	ADJ
fsr-3733	28	3	article	article	NOUN
fsr-3733	28	4	,	,	PUNCT
fsr-3733	28	5	“	"	PUNCT
fsr-3733	28	6	a	a	DET
fsr-3733	28	7	simplified	simplified	ADJ
fsr-3733	28	8	approach	approach	NOUN
fsr-3733	28	9	to	to	ADP
fsr-3733	28	10	measuring	measure	VERB
fsr-3733	28	11	bond	bond	NOUN
fsr-3733	28	12	duration	duration	NOUN
fsr-3733	28	13	”	"	PUNCT
fsr-3733	28	14	by	by	ADP
fsr-3733	28	15	heck	heck	NOUN
fsr-3733	28	16	,	,	PUNCT
fsr-3733	28	17	zivney	zivney	NOUN
fsr-3733	28	18	,	,	PUNCT
fsr-3733	28	19	and	and	CCONJ
fsr-3733	28	20	modani	modani	NOUN
fsr-3733	28	21	,	,	PUNCT
fsr-3733	28	22	gives	give	VERB
fsr-3733	28	23	readers	reader	NOUN
fsr-3733	28	24	a	a	DET
fsr-3733	28	25	quick	quick	ADJ
fsr-3733	28	26	way	way	NOUN
fsr-3733	28	27	to	to	PART
fsr-3733	28	28	approximate	approximate	VERB
fsr-3733	28	29	duration	duration	NOUN
fsr-3733	28	30	and	and	CCONJ
fsr-3733	28	31	convexity	convexity	NOUN
fsr-3733	28	32	.	.	PUNCT
fsr-3733	29	1	this	this	PRON
fsr-3733	29	2	will	will	AUX
fsr-3733	29	3	make	make	VERB
fsr-3733	29	4	it	it	PRON
fsr-3733	29	5	less	less	ADV
fsr-3733	29	6	daunting	daunting	ADJ
fsr-3733	29	7	for	for	ADP
fsr-3733	29	8	those	those	PRON
fsr-3733	29	9	who	who	PRON
fsr-3733	29	10	wish	wish	VERB
fsr-3733	29	11	to	to	PART
fsr-3733	29	12	have	have	VERB
fsr-3733	29	13	a	a	DET
fsr-3733	29	14	quick	quick	ADJ
fsr-3733	29	15	estimate	estimate	NOUN
fsr-3733	29	16	of	of	ADP
fsr-3733	29	17	interest	interest	NOUN
fsr-3733	29	18	rate	rate	NOUN
fsr-3733	29	19	risk	risk	NOUN
fsr-3733	29	20	when	when	SCONJ
fsr-3733	29	21	evaluating	evaluate	VERB
fsr-3733	29	22	alternative	alternative	ADJ
fsr-3733	29	23	investments	investment	NOUN
fsr-3733	29	24	.	.	PUNCT
fsr-3733	30	1	in	in	ADP
fsr-3733	30	2	their	their	PRON
fsr-3733	30	3	article	article	NOUN
fsr-3733	30	4	titled	title	VERB
fsr-3733	30	5	“	"	PUNCT
fsr-3733	30	6	analysis	analysis	NOUN
fsr-3733	30	7	of	of	ADP
fsr-3733	30	8	u.s	u.s	PROPN
fsr-3733	30	9	.	.	PROPN
fsr-3733	30	10	savings	saving	NOUN
fsr-3733	30	11	bonds	bond	NOUN
fsr-3733	30	12	,	,	PUNCT
fsr-3733	30	13	”	"	PUNCT
fsr-3733	30	14	potts	pott	NOUN
fsr-3733	30	15	and	and	CCONJ
fsr-3733	30	16	reichenstein	reichenstein	PROPN
fsr-3733	30	17	find	find	VERB
fsr-3733	30	18	that	that	SCONJ
fsr-3733	30	19	these	these	DET
fsr-3733	30	20	bonds	bond	NOUN
fsr-3733	30	21	are	be	AUX
fsr-3733	30	22	complex	complex	ADJ
fsr-3733	30	23	contracts	contract	NOUN
fsr-3733	30	24	which	which	PRON
fsr-3733	30	25	have	have	VERB
fsr-3733	30	26	some	some	DET
fsr-3733	30	27	valuable	valuable	ADJ
fsr-3733	30	28	features	feature	NOUN
fsr-3733	30	29	that	that	PRON
fsr-3733	30	30	are	be	AUX
fsr-3733	30	31	often	often	ADV
fsr-3733	30	32	overlooked	overlook	VERB
fsr-3733	30	33	.	.	PUNCT
fsr-3733	31	1	for	for	ADP
fsr-3733	31	2	example	example	NOUN
fsr-3733	31	3	,	,	PUNCT
fsr-3733	31	4	as	as	SCONJ
fsr-3733	31	5	opposed	oppose	VERB
fsr-3733	31	6	to	to	ADP
fsr-3733	31	7	other	other	ADJ
fsr-3733	31	8	bonds	bond	NOUN
fsr-3733	31	9	of	of	ADP
fsr-3733	31	10	comparable	comparable	ADJ
fsr-3733	31	11	duration	duration	NOUN
fsr-3733	31	12	and	and	CCONJ
fsr-3733	31	13	coupon	coupon	NOUN
fsr-3733	31	14	,	,	PUNCT
fsr-3733	31	15	the	the	DET
fsr-3733	31	16	value	value	NOUN
fsr-3733	31	17	of	of	ADP
fsr-3733	31	18	savings	saving	NOUN
fsr-3733	31	19	bonds	bond	NOUN
fsr-3733	31	20	(	(	PUNCT
fsr-3733	31	21	which	which	PRON
fsr-3733	31	22	can	can	AUX
fsr-3733	31	23	be	be	AUX
fsr-3733	31	24	redeemed	redeem	VERB
fsr-3733	31	25	at	at	ADP
fsr-3733	31	26	any	any	DET
fsr-3733	31	27	time	time	NOUN
fsr-3733	31	28	)	)	PUNCT
fsr-3733	31	29	can	can	AUX
fsr-3733	31	30	not	not	PART
fsr-3733	31	31	go	go	VERB
fsr-3733	31	32	below	below	ADP
fsr-3733	31	33	the	the	DET
fsr-3733	31	34	purchase	purchase	NOUN
fsr-3733	31	35	price	price	NOUN
fsr-3733	31	36	plus	plus	CCONJ
fsr-3733	31	37	some	some	DET
fsr-3733	31	38	stated	state	VERB
fsr-3733	31	39	(	(	PUNCT
fsr-3733	31	40	positive	positive	ADJ
fsr-3733	31	41	)	)	PUNCT
fsr-3733	31	42	rate	rate	NOUN
fsr-3733	31	43	of	of	ADP
fsr-3733	31	44	interest	interest	NOUN
fsr-3733	31	45	.	.	PUNCT
fsr-3733	32	1	this	this	DET
fsr-3733	32	2	put	put	NOUN
fsr-3733	32	3	option	option	NOUN
fsr-3733	32	4	,	,	PUNCT
fsr-3733	32	5	which	which	PRON
fsr-3733	32	6	is	be	AUX
fsr-3733	32	7	generally	generally	ADV
fsr-3733	32	8	overlooked	overlook	VERB
fsr-3733	32	9	by	by	ADP
fsr-3733	32	10	financial	financial	ADJ
fsr-3733	32	11	planners	planner	NOUN
fsr-3733	32	12	,	,	PUNCT
fsr-3733	32	13	can	can	AUX
fsr-3733	32	14	make	make	VERB
fsr-3733	32	15	a	a	DET
fsr-3733	32	16	savings	savings	NOUN
fsr-3733	32	17	bond	bond	NOUN
fsr-3733	32	18	a	a	DET
fsr-3733	32	19	better	well	ADJ
fsr-3733	32	20	buy	buy	NOUN
fsr-3733	32	21	at	at	ADP
fsr-3733	32	22	times	time	NOUN
fsr-3733	32	23	than	than	ADP
fsr-3733	32	24	other	other	ADJ
fsr-3733	32	25	bonds	bond	NOUN
fsr-3733	32	26	that	that	PRON
fsr-3733	32	27	lack	lack	VERB
fsr-3733	32	28	this	this	DET
fsr-3733	32	29	feature	feature	NOUN
fsr-3733	32	30	.	.	PUNCT
fsr-3733	33	1	as	as	SCONJ
fsr-3733	33	2	begun	begin	VERB
fsr-3733	33	3	in	in	ADP
fsr-3733	33	4	the	the	DET
fsr-3733	33	5	previous	previous	ADJ
fsr-3733	33	6	issue	issue	NOUN
fsr-3733	33	7	,	,	PUNCT
fsr-3733	33	8	managing	manage	VERB
fsr-3733	33	9	editor	editor	NOUN
fsr-3733	33	10	barbara	barbara	PROPN
fsr-3733	33	11	poole	poole	PROPN
fsr-3733	33	12	gives	give	VERB
fsr-3733	33	13	readers	reader	NOUN
fsr-3733	33	14	her	her	PRON
fsr-3733	33	15	perspective	perspective	NOUN
fsr-3733	33	16	on	on	ADP
fsr-3733	33	17	how	how	SCONJ
fsr-3733	33	18	an	an	DET
fsr-3733	33	19	article	article	NOUN
fsr-3733	33	20	from	from	ADP
fsr-3733	33	21	this	this	DET
fsr-3733	33	22	issue	issue	NOUN
fsr-3733	33	23	can	can	AUX
fsr-3733	33	24	be	be	AUX
fsr-3733	33	25	used	use	VERB
fsr-3733	33	26	in	in	ADP
fsr-3733	33	27	practice	practice	NOUN
fsr-3733	33	28	.	.	PUNCT
fsr-3733	34	1	finally	finally	ADV
fsr-3733	34	2	,	,	PUNCT
fsr-3733	34	3	phyllis	phyllis	PROPN
fsr-3733	34	4	schiller	schiller	PROPN
fsr-3733	34	5	myers	myers	PROPN
fsr-3733	34	6	presents	present	VERB
fsr-3733	34	7	abstracts	abstract	NOUN
fsr-3733	34	8	of	of	ADP
fsr-3733	34	9	articles	article	NOUN
fsr-3733	34	10	relating	relate	VERB
fsr-3733	34	11	to	to	ADP
fsr-3733	34	12	individual	individual	ADJ
fsr-3733	34	13	financial	financial	ADJ
fsr-3733	34	14	management	management	NOUN
fsr-3733	34	15	from	from	ADP
fsr-3733	34	16	a	a	DET
fsr-3733	34	17	variety	variety	NOUN
fsr-3733	34	18	of	of	ADP
fsr-3733	34	19	academic	academic	ADJ
fsr-3733	34	20	journals	journal	NOUN
fsr-3733	34	21	.	.	PUNCT
fsr-3733	35	1	lewis	lewis	PROPN
fsr-3733	35	2	mandell	mandell	PROPN
fsr-3733	35	3	editor	editor	PROPN