id	sid	tid	token	lemma	pos
fsr-3740	1	1	pii	pii	PROPN
fsr-3740	1	2	:	:	PUNCT
fsr-3740	1	3	1057	1057	NUM
fsr-3740	1	4	-	-	PUNCT
fsr-3740	1	5	0810(95)90018	0810(95)90018	NUM
fsr-3740	1	6	-	-	PUNCT
fsr-3740	1	7	7	7	NUM
fsr-3740	1	8	financial	financial	ADJ
fsr-3740	1	9	services	service	NOUN
fsr-3740	1	10	review	review	NOUN
fsr-3740	1	11	,	,	PUNCT
fsr-3740	1	12	4(l	4(l	NUM
fsr-3740	1	13	):	):	PUNCT
fsr-3740	1	14	57	57	NUM
fsr-3740	1	15	-	-	SYM
fsr-3740	1	16	60	60	NUM
fsr-3740	1	17	copyright	copyright	NOUN
fsr-3740	1	18	0	0	NUM
fsr-3740	1	19	1995	1995	NUM
fsr-3740	1	20	by	by	ADP
fsr-3740	1	21	jai	jai	PROPN
fsr-3740	1	22	press	press	PROPN
fsr-3740	1	23	inc	inc	PROPN
fsr-3740	1	24	.	.	PROPN
fsr-3740	1	25	issn	issn	PROPN
fsr-3740	1	26	:	:	PUNCT
fsr-3740	1	27	1057	1057	NUM
fsr-3740	1	28	-	-	SYM
fsr-3740	1	29	0810	0810	NUM
fsr-3740	1	30	all	all	DET
fsr-3740	1	31	rights	right	NOUN
fsr-3740	1	32	of	of	ADP
fsr-3740	1	33	reproduction	reproduction	NOUN
fsr-3740	1	34	in	in	ADP
fsr-3740	1	35	any	any	DET
fsr-3740	1	36	form	form	NOUN
fsr-3740	1	37	reserved	reserve	VERB
fsr-3740	1	38	.	.	PUNCT
fsr-3740	2	1	a	a	DET
fsr-3740	2	2	practitioner	practitioner	NOUN
fsr-3740	2	3	’s	’s	PART
fsr-3740	2	4	perspective	perspective	NOUN
fsr-3740	2	5	:	:	PUNCT
fsr-3740	2	6	comments	comment	NOUN
fsr-3740	2	7	on	on	ADP
fsr-3740	2	8	“	"	PUNCT
fsr-3740	2	9	analysis	analysis	NOUN
fsr-3740	2	10	of	of	ADP
fsr-3740	2	11	u.s	u.s	PROPN
fsr-3740	2	12	.	.	PROPN
fsr-3740	2	13	savings	saving	NOUN
fsr-3740	2	14	bonds	bond	NOUN
fsr-3740	2	15	”	"	PUNCT
fsr-3740	2	16	barbara	barbara	PROPN
fsr-3740	2	17	s.	s.	PROPN
fsr-3740	2	18	poole	poole	PROPN
fsr-3740	2	19	in	in	ADP
fsr-3740	2	20	this	this	DET
fsr-3740	2	21	issue	issue	NOUN
fsr-3740	2	22	,	,	PUNCT
fsr-3740	2	23	potts	potts	PROPN
fsr-3740	2	24	and	and	CCONJ
fsr-3740	2	25	reichenstein	reichenstein	PROPN
fsr-3740	2	26	describe	describe	VERB
fsr-3740	2	27	features	feature	NOUN
fsr-3740	2	28	of	of	ADP
fsr-3740	2	29	u.s	u.s	PROPN
fsr-3740	2	30	.	.	PROPN
fsr-3740	2	31	savings	saving	NOUN
fsr-3740	2	32	bonds	bond	NOUN
fsr-3740	2	33	and	and	CCONJ
fsr-3740	2	34	discuss	discuss	VERB
fsr-3740	2	35	their	their	PRON
fsr-3740	2	36	evaluation	evaluation	NOUN
fsr-3740	2	37	.	.	PUNCT
fsr-3740	3	1	the	the	DET
fsr-3740	3	2	article	article	NOUN
fsr-3740	3	3	can	can	AUX
fsr-3740	3	4	serve	serve	VERB
fsr-3740	3	5	as	as	ADP
fsr-3740	3	6	a	a	DET
fsr-3740	3	7	reference	reference	NOUN
fsr-3740	3	8	for	for	ADP
fsr-3740	3	9	busy	busy	ADJ
fsr-3740	3	10	practitioners	practitioner	NOUN
fsr-3740	3	11	who	who	PRON
fsr-3740	3	12	may	may	AUX
fsr-3740	3	13	not	not	PART
fsr-3740	3	14	follow	follow	VERB
fsr-3740	3	15	changes	change	NOUN
fsr-3740	3	16	in	in	ADP
fsr-3740	3	17	the	the	DET
fsr-3740	3	18	savings	saving	NOUN
fsr-3740	3	19	bond	bond	NOUN
fsr-3740	3	20	market	market	NOUN
fsr-3740	3	21	closely	closely	ADV
fsr-3740	3	22	,	,	PUNCT
fsr-3740	3	23	especially	especially	ADV
fsr-3740	3	24	those	those	PRON
fsr-3740	3	25	who	who	PRON
fsr-3740	3	26	tend	tend	VERB
fsr-3740	3	27	to	to	PART
fsr-3740	3	28	rely	rely	VERB
fsr-3740	3	29	on	on	ADP
fsr-3740	3	30	product	product	NOUN
fsr-3740	3	31	related	relate	VERB
fsr-3740	3	32	education	education	NOUN
fsr-3740	3	33	for	for	ADP
fsr-3740	3	34	updates	update	NOUN
fsr-3740	3	35	on	on	ADP
fsr-3740	3	36	financial	financial	ADJ
fsr-3740	3	37	instruments	instrument	NOUN
fsr-3740	3	38	.	.	PUNCT
fsr-3740	4	1	savings	saving	NOUN
fsr-3740	4	2	bonds	bond	NOUN
fsr-3740	4	3	remain	remain	VERB
fsr-3740	4	4	an	an	DET
fsr-3740	4	5	important	important	ADJ
fsr-3740	4	6	investment	investment	NOUN
fsr-3740	4	7	for	for	ADP
fsr-3740	4	8	individuals	individual	NOUN
fsr-3740	4	9	;	;	PUNCT
fsr-3740	4	10	on	on	ADP
fsr-3740	4	11	march	march	PROPN
fsr-3740	4	12	31	31	NUM
fsr-3740	4	13	,	,	PUNCT
fsr-3740	4	14	1994	1994	NUM
fsr-3740	4	15	,	,	PUNCT
fsr-3740	4	16	individuals	individual	NOUN
fsr-3740	4	17	held	hold	VERB
fsr-3740	4	18	$	$	SYM
fsr-3740	4	19	174.9	174.9	NUM
fsr-3740	4	20	million	million	NUM
fsr-3740	4	21	in	in	ADP
fsr-3740	4	22	u.s	u.s	PROPN
fsr-3740	4	23	.	.	PROPN
fsr-3740	4	24	savings	saving	NOUN
fsr-3740	4	25	bonds	bond	NOUN
fsr-3740	4	26	,	,	PUNCT
fsr-3740	4	27	a	a	DET
fsr-3740	4	28	7	7	NUM
fsr-3740	4	29	%	%	NOUN
fsr-3740	4	30	increase	increase	NOUN
fsr-3740	4	31	from	from	ADP
fsr-3740	4	32	one	one	NUM
fsr-3740	4	33	year	year	NOUN
fsr-3740	4	34	prior	prior	ADV
fsr-3740	4	35	(	(	PUNCT
fsr-3740	4	36	williams	williams	PROPN
fsr-3740	4	37	,	,	PUNCT
fsr-3740	4	38	1994	1994	NUM
fsr-3740	4	39	)	)	PUNCT
fsr-3740	4	40	.	.	PUNCT
fsr-3740	5	1	further	far	ADV
fsr-3740	5	2	,	,	PUNCT
fsr-3740	5	3	as	as	ADP
fsr-3740	5	4	table	table	NOUN
fsr-3740	5	5	1	1	NUM
fsr-3740	5	6	,	,	PUNCT
fsr-3740	5	7	“	"	PUNCT
fsr-3740	5	8	demographic	demographic	ADJ
fsr-3740	5	9	characteristics	characteristic	NOUN
fsr-3740	5	10	of	of	ADP
fsr-3740	5	11	individual	individual	ADJ
fsr-3740	5	12	savings	saving	NOUN
fsr-3740	5	13	bond	bond	NOUN
fsr-3740	5	14	holders	holder	NOUN
fsr-3740	5	15	,	,	PUNCT
fsr-3740	5	16	”	"	PUNCT
fsr-3740	5	17	indicates	indicate	VERB
fsr-3740	5	18	,	,	PUNCT
fsr-3740	5	19	the	the	DET
fsr-3740	5	20	holding	holding	NOUN
fsr-3740	5	21	of	of	ADP
fsr-3740	5	22	savings	saving	NOUN
fsr-3740	5	23	bonds	bond	NOUN
fsr-3740	5	24	is	be	AUX
fsr-3740	5	25	not	not	PART
fsr-3740	5	26	exclusive	exclusive	ADJ
fsr-3740	5	27	to	to	ADP
fsr-3740	5	28	any	any	DET
fsr-3740	5	29	particular	particular	ADJ
fsr-3740	5	30	age	age	NOUN
fsr-3740	5	31	group	group	NOUN
fsr-3740	5	32	or	or	CCONJ
fsr-3740	5	33	income	income	NOUN
fsr-3740	5	34	level	level	NOUN
fsr-3740	5	35	(	(	PUNCT
fsr-3740	5	36	federal	federal	PROPN
fsr-3740	5	37	reserve	reserve	PROPN
fsr-3740	5	38	bulletin	bulletin	PROPN
fsr-3740	5	39	,	,	PUNCT
fsr-3740	5	40	1994	1994	NUM
fsr-3740	5	41	)	)	PUNCT
fsr-3740	5	42	.	.	PUNCT
fsr-3740	6	1	i.	i.	PROPN
fsr-3740	6	2	potential	potential	PROPN
fsr-3740	6	3	changes	change	VERB
fsr-3740	6	4	the	the	PRON
fsr-3740	6	5	recently	recently	ADV
fsr-3740	6	6	(	(	PUNCT
fsr-3740	6	7	november	november	PROPN
fsr-3740	6	8	1994	1994	NUM
fsr-3740	6	9	)	)	PUNCT
fsr-3740	6	10	passed	pass	VERB
fsr-3740	6	11	general	general	ADJ
fsr-3740	6	12	agreement	agreement	NOUN
fsr-3740	6	13	on	on	ADP
fsr-3740	6	14	tariffs	tariff	NOUN
fsr-3740	6	15	and	and	CCONJ
fsr-3740	6	16	trade	trade	NOUN
fsr-3740	6	17	(	(	PUNCT
fsr-3740	6	18	gatt	gatt	PROPN
fsr-3740	6	19	)	)	PUNCT
fsr-3740	6	20	included	include	VERB
fsr-3740	6	21	provisions	provision	NOUN
fsr-3740	6	22	that	that	PRON
fsr-3740	6	23	gave	give	VERB
fsr-3740	6	24	thetreasury	thetreasury	PROPN
fsr-3740	6	25	department	department	PROPN
fsr-3740	6	26	full	full	ADJ
fsr-3740	6	27	authority	authority	NOUN
fsr-3740	6	28	over	over	ADP
fsr-3740	6	29	interest	interest	NOUN
fsr-3740	6	30	rate	rate	NOUN
fsr-3740	6	31	setting	set	VERB
fsr-3740	6	32	on	on	ADP
fsr-3740	6	33	u.s	u.s	PROPN
fsr-3740	6	34	.	.	PROPN
fsr-3740	6	35	savings	saving	NOUN
fsr-3740	6	36	bonds	bond	NOUN
fsr-3740	6	37	.	.	PUNCT
fsr-3740	7	1	the	the	DET
fsr-3740	7	2	agreement	agreement	NOUN
fsr-3740	7	3	removes	remove	VERB
fsr-3740	7	4	the4	the4	NOUN
fsr-3740	7	5	%	%	NOUN
fsr-3740	7	6	guarantee	guarantee	NOUN
fsr-3740	7	7	previously	previously	ADV
fsr-3740	7	8	set	set	VERB
fsr-3740	7	9	by	by	ADP
fsr-3740	7	10	congress	congress	PROPN
fsr-3740	7	11	for	for	ADP
fsr-3740	7	12	bonds	bond	NOUN
fsr-3740	7	13	held	hold	VERB
fsr-3740	7	14	for	for	ADP
fsr-3740	7	15	less	less	ADJ
fsr-3740	7	16	than	than	ADP
fsr-3740	7	17	five	five	NUM
fsr-3740	7	18	years	year	NOUN
fsr-3740	7	19	and	and	CCONJ
fsr-3740	7	20	enables	enable	VERB
fsr-3740	7	21	the	the	DET
fsr-3740	7	22	treasury	treasury	NOUN
fsr-3740	7	23	to	to	PART
fsr-3740	7	24	index	index	VERB
fsr-3740	7	25	the	the	DET
fsr-3740	7	26	savings	saving	NOUN
fsr-3740	7	27	bond	bond	NOUN
fsr-3740	7	28	rate	rate	NOUN
fsr-3740	7	29	to	to	ADP
fsr-3740	7	30	that	that	PRON
fsr-3740	7	31	of	of	ADP
fsr-3740	7	32	the	the	DET
fsr-3740	7	33	six	six	NUM
fsr-3740	7	34	-	-	PUNCT
fsr-3740	7	35	month	month	NOUN
fsr-3740	7	36	t	t	NOUN
fsr-3740	7	37	-	-	PUNCT
fsr-3740	7	38	bill	bill	NOUN
fsr-3740	7	39	.	.	PUNCT
fsr-3740	8	1	peter	peter	PROPN
fsr-3740	8	2	hollenbach	hollenbach	PROPN
fsr-3740	8	3	,	,	PUNCT
fsr-3740	8	4	a	a	DET
fsr-3740	8	5	spokesman	spokesman	NOUN
fsr-3740	8	6	for	for	ADP
fsr-3740	8	7	the	the	DET
fsr-3740	8	8	bureau	bureau	NOUN
fsr-3740	8	9	of	of	ADP
fsr-3740	8	10	public	public	ADJ
fsr-3740	8	11	debt	debt	NOUN
fsr-3740	8	12	,	,	PUNCT
fsr-3740	8	13	indicated	indicate	VERB
fsr-3740	8	14	in	in	ADP
fsr-3740	8	15	december	december	PROPN
fsr-3740	8	16	1994	1994	NUM
fsr-3740	8	17	that	that	SCONJ
fsr-3740	8	18	changes	change	NOUN
fsr-3740	8	19	will	will	AUX
fsr-3740	8	20	not	not	PART
fsr-3740	8	21	be	be	AUX
fsr-3740	8	22	retroactive	retroactive	ADJ
fsr-3740	8	23	and	and	CCONJ
fsr-3740	8	24	“	"	PUNCT
fsr-3740	8	25	an	an	DET
fsr-3740	8	26	announcement	announcement	NOUN
fsr-3740	8	27	of	of	ADP
fsr-3740	8	28	any	any	DET
fsr-3740	8	29	change	change	NOUN
fsr-3740	8	30	is	be	AUX
fsr-3740	8	31	some	some	DET
fsr-3740	8	32	months	month	NOUN
fsr-3740	8	33	away	away	ADV
fsr-3740	8	34	”	"	PUNCT
fsr-3740	8	35	(	(	PUNCT
fsr-3740	8	36	lazzareschi	lazzareschi	ADJ
fsr-3740	8	37	,	,	PUNCT
fsr-3740	8	38	1994b	1994b	NUM
fsr-3740	8	39	)	)	PUNCT
fsr-3740	8	40	.	.	PUNCT
fsr-3740	9	1	while	while	SCONJ
fsr-3740	9	2	details	detail	NOUN
fsr-3740	9	3	are	be	AUX
fsr-3740	9	4	not	not	PART
fsr-3740	9	5	finalized	finalize	VERB
fsr-3740	9	6	,	,	PUNCT
fsr-3740	9	7	changes	change	NOUN
fsr-3740	9	8	expected	expect	VERB
fsr-3740	9	9	are	be	AUX
fsr-3740	9	10	:	:	PUNCT
fsr-3740	9	11	l	l	NOUN
fsr-3740	9	12	pegging	peg	VERB
fsr-3740	9	13	the	the	DET
fsr-3740	9	14	rate	rate	NOUN
fsr-3740	9	15	for	for	ADP
fsr-3740	9	16	savings	saving	NOUN
fsr-3740	9	17	bonds	bond	NOUN
fsr-3740	9	18	held	hold	VERB
fsr-3740	9	19	for	for	ADP
fsr-3740	9	20	less	less	ADJ
fsr-3740	9	21	than	than	ADP
fsr-3740	9	22	live	live	ADJ
fsr-3740	9	23	years	year	NOUN
fsr-3740	9	24	to	to	ADP
fsr-3740	9	25	85	85	NUM
fsr-3740	9	26	%	%	NOUN
fsr-3740	9	27	of	of	ADP
fsr-3740	9	28	the	the	DET
fsr-3740	9	29	six	six	NUM
fsr-3740	9	30	-	-	PUNCT
fsr-3740	9	31	month	month	NOUN
fsr-3740	9	32	t	t	PROPN
fsr-3740	9	33	-	-	PUNCT
fsr-3740	9	34	bill	bill	NOUN
fsr-3740	9	35	rate	rate	NOUN
fsr-3740	9	36	,	,	PUNCT
fsr-3740	9	37	eliminating	eliminate	VERB
fsr-3740	9	38	the	the	DET
fsr-3740	9	39	4	4	NUM
fsr-3740	9	40	%	%	NOUN
fsr-3740	9	41	rate	rate	NOUN
fsr-3740	9	42	guarantee	guarantee	NOUN
fsr-3740	9	43	.	.	PUNCT
fsr-3740	10	1	bonds	bond	NOUN
fsr-3740	10	2	held	hold	VERB
fsr-3740	10	3	for	for	ADP
fsr-3740	10	4	5	5	NUM
fsr-3740	10	5	years	year	NOUN
fsr-3740	10	6	or	or	CCONJ
fsr-3740	10	7	more	more	ADJ
fsr-3740	10	8	will	will	AUX
fsr-3740	10	9	continue	continue	VERB
fsr-3740	10	10	to	to	PART
fsr-3740	10	11	earn	earn	VERB
fsr-3740	10	12	85	85	NUM
fsr-3740	10	13	%	%	NOUN
fsr-3740	10	14	of	of	ADP
fsr-3740	10	15	the	the	DET
fsr-3740	10	16	average	average	ADJ
fsr-3740	10	17	rate	rate	NOUN
fsr-3740	10	18	paid	pay	VERB
fsr-3740	10	19	by	by	ADP
fsr-3740	10	20	treasury	treasury	PROPN
fsr-3740	10	21	notes	note	NOUN
fsr-3740	10	22	with	with	ADP
fsr-3740	10	23	five	five	NUM
fsr-3740	10	24	years	year	NOUN
fsr-3740	10	25	left	leave	VERB
fsr-3740	10	26	to	to	ADP
fsr-3740	10	27	maturity	maturity	NOUN
fsr-3740	10	28	,	,	PUNCT
fsr-3740	10	29	with	with	ADP
fsr-3740	10	30	a	a	DET
fsr-3740	10	31	minimum	minimum	NOUN
fsr-3740	10	32	of	of	ADP
fsr-3740	10	33	4	4	NUM
fsr-3740	10	34	%	%	NOUN
fsr-3740	10	35	.	.	PUNCT
fsr-3740	11	1	l	l	NOUN
fsr-3740	11	2	changing	change	VERB
fsr-3740	11	3	interest	interest	NOUN
fsr-3740	11	4	accrual	accrual	ADJ
fsr-3740	11	5	from	from	ADP
fsr-3740	11	6	a	a	DET
fsr-3740	11	7	monthly	monthly	NOUN
fsr-3740	11	8	to	to	ADP
fsr-3740	11	9	a	a	DET
fsr-3740	11	10	semiannual	semiannual	ADJ
fsr-3740	11	11	basis	basis	NOUN
fsr-3740	11	12	.	.	PUNCT
fsr-3740	12	1	those	those	DET
fsr-3740	12	2	individuals	individual	NOUN
fsr-3740	12	3	who	who	PRON
fsr-3740	12	4	sell	sell	VERB
fsr-3740	12	5	just	just	ADV
fsr-3740	12	6	before	before	SCONJ
fsr-3740	12	7	the	the	DET
fsr-3740	12	8	six	six	NUM
fsr-3740	12	9	-	-	PUNCT
fsr-3740	12	10	month	month	NOUN
fsr-3740	12	11	or	or	CCONJ
fsr-3740	12	12	one	one	NUM
fsr-3740	12	13	-	-	PUNCT
fsr-3740	12	14	year	year	NOUN
fsr-3740	12	15	anniversary	anniversary	NOUN
fsr-3740	12	16	will	will	AUX
fsr-3740	12	17	forego	forego	VERB
fsr-3740	12	18	the	the	DET
fsr-3740	12	19	partial	partial	ADJ
fsr-3740	12	20	period	period	NOUN
fsr-3740	12	21	of	of	ADP
fsr-3740	12	22	interest	interest	NOUN
fsr-3740	12	23	.	.	PUNCT
fsr-3740	13	1	barbara	barbara	PROPN
fsr-3740	13	2	s.	s.	PROPN
fsr-3740	13	3	poole	poole	PROPN
fsr-3740	13	4	l	l	PROPN
fsr-3740	13	5	managing	managing	NOUN
fsr-3740	13	6	editor	editor	NOUN
fsr-3740	13	7	,	,	PUNCT
fsr-3740	13	8	financial	financial	ADJ
fsr-3740	13	9	services	service	NOUN
fsr-3740	13	10	review	review	NOUN
fsr-3740	13	11	,	,	PUNCT
fsr-3740	13	12	department	department	NOUN
fsr-3740	13	13	of	of	ADP
fsr-3740	13	14	finance	finance	NOUN
fsr-3740	13	15	,	,	PUNCT
fsr-3740	13	16	university	university	PROPN
fsr-3740	13	17	of	of	ADP
fsr-3740	13	18	connecticut	connecticut	PROPN
fsr-3740	13	19	,	,	PUNCT
fsr-3740	13	20	storrs	storrs	PROPN
fsr-3740	13	21	,	,	PUNCT
fsr-3740	13	22	ct	ct	PROPN
fsr-3740	13	23	06269	06269	NUM
fsr-3740	13	24	.	.	PUNCT
fsr-3740	14	1	58	58	NUM
fsr-3740	14	2	financialservicesreview	financialservicesreview	NOUN
fsr-3740	14	3	4(i	4(i	NUM
fsr-3740	14	4	)	)	PUNCT
fsr-3740	14	5	1995	1995	NUM
fsr-3740	14	6	to	to	ADP
fsr-3740	14	7	those	those	PRON
fsr-3740	14	8	unfamiliar	unfamiliar	ADJ
fsr-3740	14	9	with	with	ADP
fsr-3740	14	10	legislative	legislative	ADJ
fsr-3740	14	11	customs	custom	NOUN
fsr-3740	14	12	,	,	PUNCT
fsr-3740	14	13	inclusion	inclusion	NOUN
fsr-3740	14	14	of	of	ADP
fsr-3740	14	15	these	these	DET
fsr-3740	14	16	changes	change	NOUN
fsr-3740	14	17	in	in	ADP
fsr-3740	14	18	the	the	DET
fsr-3740	14	19	appar	appar	NOUN
fsr-3740	14	20	ently	ently	ADV
fsr-3740	14	21	unrelated	unrelated	ADJ
fsr-3740	14	22	gatt	gatt	PROPN
fsr-3740	14	23	seems	seem	VERB
fsr-3740	14	24	unusual	unusual	ADJ
fsr-3740	14	25	.	.	PUNCT
fsr-3740	15	1	but	but	CCONJ
fsr-3740	15	2	because	because	SCONJ
fsr-3740	15	3	new	new	ADJ
fsr-3740	15	4	legislation	legislation	NOUN
fsr-3740	15	5	passed	pass	VERB
fsr-3740	15	6	by	by	ADP
fsr-3740	15	7	congress	congress	PROPN
fsr-3740	15	8	must	must	AUX
fsr-3740	15	9	be	be	AUX
fsr-3740	15	10	“	"	PUNCT
fsr-3740	15	11	deficit	deficit	NOUN
fsr-3740	15	12	neutral	neutral	ADJ
fsr-3740	15	13	,	,	PUNCT
fsr-3740	15	14	”	"	PUNCT
fsr-3740	15	15	gatt	gatt	PROPN
fsr-3740	15	16	needed	need	VERB
fsr-3740	15	17	a	a	DET
fsr-3740	15	18	revenue	revenue	NOUN
fsr-3740	15	19	enhancer	enhancer	NOUN
fsr-3740	15	20	.	.	PUNCT
fsr-3740	16	1	the	the	DET
fsr-3740	16	2	congressional	congressional	ADJ
fsr-3740	16	3	budget	budget	NOUN
fsr-3740	16	4	office	office	NOUN
fsr-3740	16	5	’s	’s	PART
fsr-3740	16	6	projection	projection	NOUN
fsr-3740	16	7	of	of	ADP
fsr-3740	16	8	$	$	SYM
fsr-3740	16	9	120	120	NUM
fsr-3740	16	10	million	million	NUM
fsr-3740	16	11	in	in	ADP
fsr-3740	16	12	savings	saving	NOUN
fsr-3740	16	13	over	over	ADP
fsr-3740	16	14	five	five	NUM
fsr-3740	16	15	years	year	NOUN
fsr-3740	16	16	as	as	ADP
fsr-3740	16	17	a	a	DET
fsr-3740	16	18	result	result	NOUN
fsr-3740	16	19	of	of	ADP
fsr-3740	16	20	the	the	DET
fsr-3740	16	21	interest	interest	NOUN
fsr-3740	16	22	changes	change	NOUN
fsr-3740	16	23	provided	provide	VERB
fsr-3740	16	24	that	that	DET
fsr-3740	16	25	revenue	revenue	NOUN
fsr-3740	16	26	source	source	NOUN
fsr-3740	16	27	needed	need	VERB
fsr-3740	16	28	for	for	ADP
fsr-3740	16	29	gatt	gatt	PROPN
fsr-3740	16	30	’s	’s	PART
fsr-3740	16	31	passage	passage	NOUN
fsr-3740	16	32	(	(	PUNCT
fsr-3740	16	33	lazzareschi	lazzareschi	ADJ
fsr-3740	16	34	,	,	PUNCT
fsr-3740	16	35	1994a	1994a	NUM
fsr-3740	16	36	)	)	PUNCT
fsr-3740	16	37	.	.	PUNCT
fsr-3740	17	1	the	the	DET
fsr-3740	17	2	treasury	treasury	PROPN
fsr-3740	17	3	has	have	AUX
fsr-3740	17	4	wanted	want	VERB
fsr-3740	17	5	to	to	PART
fsr-3740	17	6	make	make	VERB
fsr-3740	17	7	these	these	DET
fsr-3740	17	8	changes	change	NOUN
fsr-3740	17	9	since	since	SCONJ
fsr-3740	17	10	the	the	DET
fsr-3740	17	11	early	early	ADJ
fsr-3740	17	12	199os	199os	NOUN
fsr-3740	17	13	,	,	PUNCT
fsr-3740	17	14	when	when	SCONJ
fsr-3740	17	15	the	the	DET
fsr-3740	17	16	4	4	NUM
fsr-3740	17	17	%	%	NOUN
fsr-3740	17	18	fixed	fix	VERB
fsr-3740	17	19	rate	rate	NOUN
fsr-3740	17	20	was	be	AUX
fsr-3740	17	21	so	so	ADV
fsr-3740	17	22	favorable	favorable	ADJ
fsr-3740	17	23	that	that	SCONJ
fsr-3740	17	24	investors	investor	NOUN
fsr-3740	17	25	,	,	PUNCT
fsr-3740	17	26	as	as	SCONJ
fsr-3740	17	27	the	the	DET
fsr-3740	17	28	potts	potts	PROPN
fsr-3740	17	29	and	and	CCONJ
fsr-3740	17	30	reichenstein	reichenstein	PROPN
fsr-3740	17	31	article	article	NOUN
fsr-3740	17	32	suggests	suggest	VERB
fsr-3740	17	33	,	,	PUNCT
fsr-3740	17	34	used	use	VERB
fsr-3740	17	35	the	the	DET
fsr-3740	17	36	bonds	bond	NOUN
fsr-3740	17	37	as	as	ADP
fsr-3740	17	38	short	short	ADJ
fsr-3740	17	39	-	-	PUNCT
fsr-3740	17	40	term	term	NOUN
fsr-3740	17	41	investments	investment	NOUN
fsr-3740	17	42	.	.	PUNCT
fsr-3740	18	1	according	accord	VERB
fsr-3740	18	2	to	to	ADP
fsr-3740	18	3	hollenbach	hollenbach	PROPN
fsr-3740	18	4	,	,	PUNCT
fsr-3740	18	5	the	the	DET
fsr-3740	18	6	treasury	treasury	NOUN
fsr-3740	18	7	wanted	want	VERB
fsr-3740	18	8	toreturn	toreturn	NOUN
fsr-3740	18	9	bonds	bond	NOUN
fsr-3740	18	10	“	"	PUNCT
fsr-3740	18	11	to	to	ADP
fsr-3740	18	12	their	their	PRON
fsr-3740	18	13	original	original	ADJ
fsr-3740	18	14	purpose	purpose	NOUN
fsr-3740	18	15	:	:	PUNCT
fsr-3740	18	16	to	to	PART
fsr-3740	18	17	buy	buy	VERB
fsr-3740	18	18	and	and	CCONJ
fsr-3740	18	19	hold	hold	VERB
fsr-3740	18	20	for	for	ADP
fsr-3740	18	21	the	the	DET
fsr-3740	18	22	longer	long	ADJ
fsr-3740	18	23	term	term	NOUN
fsr-3740	18	24	,	,	PUNCT
fsr-3740	18	25	instead	instead	ADV
fsr-3740	18	26	of	of	ADP
fsr-3740	18	27	using	use	VERB
fsr-3740	18	28	them	they	PRON
fsr-3740	18	29	as	as	ADP
fsr-3740	18	30	money	money	NOUN
fsr-3740	18	31	market	market	NOUN
fsr-3740	18	32	mutual	mutual	ADJ
fsr-3740	18	33	funds	fund	NOUN
fsr-3740	18	34	whenever	whenever	SCONJ
fsr-3740	18	35	[	[	X
fsr-3740	18	36	the	the	DET
fsr-3740	18	37	]	]	X
fsr-3740	18	38	fixed	fix	VERB
fsr-3740	18	39	rate	rate	NOUN
fsr-3740	18	40	looks	look	VERB
fsr-3740	18	41	more	more	ADV
fsr-3740	18	42	attractive	attractive	ADJ
fsr-3740	18	43	.	.	PUNCT
fsr-3740	18	44	”	"	PUNCT
fsr-3740	19	1	(	(	PUNCT
fsr-3740	19	2	boston	boston	PROPN
fsr-3740	19	3	herald	herald	PROPN
fsr-3740	19	4	,	,	PUNCT
fsr-3740	19	5	1994	1994	NUM
fsr-3740	19	6	)	)	PUNCT
fsr-3740	19	7	the	the	DET
fsr-3740	19	8	removal	removal	NOUN
fsr-3740	19	9	of	of	ADP
fsr-3740	19	10	the	the	DET
fsr-3740	19	11	interest	interest	NOUN
fsr-3740	19	12	rate	rate	NOUN
fsr-3740	19	13	minimum	minimum	NOUN
fsr-3740	19	14	,	,	PUNCT
fsr-3740	19	15	as	as	ADV
fsr-3740	19	16	well	well	ADV
fsr-3740	19	17	as	as	ADP
fsr-3740	19	18	the	the	DET
fsr-3740	19	19	change	change	NOUN
fsr-3740	19	20	in	in	ADP
fsr-3740	19	21	interest	interest	NOUN
fsr-3740	19	22	accrual	accrual	ADJ
fsr-3740	19	23	from	from	ADP
fsr-3740	19	24	monthly	monthly	ADJ
fsr-3740	19	25	to	to	ADP
fsr-3740	19	26	semiannually	semiannually	ADV
fsr-3740	19	27	,	,	PUNCT
fsr-3740	19	28	will	will	AUX
fsr-3740	19	29	limit	limit	VERB
fsr-3740	19	30	these	these	DET
fsr-3740	19	31	opportunities	opportunity	NOUN
fsr-3740	19	32	.	.	PUNCT
fsr-3740	20	1	however	however	ADV
fsr-3740	20	2	,	,	PUNCT
fsr-3740	20	3	realizing	realize	VERB
fsr-3740	20	4	the	the	DET
fsr-3740	20	5	savings	saving	NOUN
fsr-3740	20	6	from	from	ADP
fsr-3740	20	7	the	the	DET
fsr-3740	20	8	removal	removal	NOUN
fsr-3740	20	9	of	of	ADP
fsr-3740	20	10	the	the	DET
fsr-3740	20	11	4	4	NUM
fsr-3740	20	12	%	%	NOUN
fsr-3740	20	13	rate	rate	NOUN
fsr-3740	20	14	floor	floor	NOUN
fsr-3740	20	15	would	would	AUX
fsr-3740	20	16	require	require	VERB
fsr-3740	20	17	an	an	DET
fsr-3740	20	18	extended	extended	ADJ
fsr-3740	20	19	period	period	NOUN
fsr-3740	20	20	of	of	ADP
fsr-3740	20	21	low	low	ADJ
fsr-3740	20	22	interest	interest	NOUN
fsr-3740	20	23	rates	rate	NOUN
fsr-3740	20	24	.	.	PUNCT
fsr-3740	21	1	even	even	ADV
fsr-3740	21	2	with	with	ADP
fsr-3740	21	3	the	the	DET
fsr-3740	21	4	low	low	ADJ
fsr-3740	21	5	interest	interest	NOUN
fsr-3740	21	6	rates	rate	NOUN
fsr-3740	21	7	during	during	ADP
fsr-3740	21	8	the	the	DET
fsr-3740	21	9	early	early	ADJ
fsr-3740	21	10	1990s	1990	NOUN
fsr-3740	21	11	the	the	DET
fsr-3740	21	12	variable	variable	ADJ
fsr-3740	21	13	rate	rate	NOUN
fsr-3740	21	14	never	never	ADV
fsr-3740	21	15	fell	fall	VERB
fsr-3740	21	16	below	below	ADP
fsr-3740	21	17	the	the	DET
fsr-3740	21	18	4	4	NUM
fsr-3740	21	19	%	%	NOUN
fsr-3740	21	20	floor	floor	NOUN
fsr-3740	21	21	and	and	CCONJ
fsr-3740	21	22	“	"	PUNCT
fsr-3740	21	23	temporary	temporary	ADJ
fsr-3740	21	24	dips	dip	NOUN
fsr-3740	21	25	would	would	AUX
fsr-3740	21	26	be	be	AUX
fsr-3740	21	27	moderated	moderate	VERB
fsr-3740	21	28	in	in	ADP
fsr-3740	21	29	any	any	DET
fsr-3740	21	30	event	event	NOUN
fsr-3740	21	31	since	since	SCONJ
fsr-3740	21	32	the	the	DET
fsr-3740	21	33	return	return	NOUN
fsr-3740	21	34	you	you	PRON
fsr-3740	21	35	get	get	VERB
fsr-3740	21	36	at	at	ADP
fsr-3740	21	37	redemption	redemption	NOUN
fsr-3740	21	38	is	be	AUX
fsr-3740	21	39	an	an	DET
fsr-3740	21	40	average	average	NOUN
fsr-3740	21	41	of	of	ADP
fsr-3740	21	42	the	the	DET
fsr-3740	21	43	six	six	NUM
fsr-3740	21	44	month	month	NOUN
fsr-3740	21	45	variable	variable	ADJ
fsr-3740	21	46	rates	rate	NOUN
fsr-3740	21	47	”	"	PUNCT
fsr-3740	21	48	(	(	PUNCT
fsr-3740	21	49	smith	smith	PROPN
fsr-3740	21	50	&	&	CCONJ
fsr-3740	21	51	wiener	wiener	NOUN
fsr-3740	21	52	,	,	PUNCT
fsr-3740	21	53	1995	1995	NUM
fsr-3740	21	54	)	)	PUNCT
fsr-3740	21	55	.	.	PUNCT
fsr-3740	22	1	the	the	DET
fsr-3740	22	2	$	$	SYM
fsr-3740	22	3	120	120	NUM
fsr-3740	22	4	million	million	NUM
fsr-3740	22	5	savings	saving	NOUN
fsr-3740	22	6	estimate	estimate	NOUN
fsr-3740	22	7	was	be	AUX
fsr-3740	22	8	based	base	VERB
fsr-3740	22	9	on	on	ADP
fsr-3740	22	10	the	the	DET
fsr-3740	22	11	april	april	PROPN
fsr-3740	22	12	1994	1994	NUM
fsr-3740	22	13	assumption	assumption	NOUN
fsr-3740	22	14	that	that	SCONJ
fsr-3740	22	15	treasury	treasury	PROPN
fsr-3740	22	16	bill	bill	NOUN
fsr-3740	22	17	rates	rate	NOUN
fsr-3740	22	18	would	would	AUX
fsr-3740	22	19	be	be	AUX
fsr-3740	22	20	4.3	4.3	NUM
fsr-3740	22	21	%	%	NOUN
fsr-3740	22	22	for	for	ADP
fsr-3740	22	23	1995	1995	NUM
fsr-3740	22	24	and	and	CCONJ
fsr-3740	22	25	4.6	4.6	NUM
fsr-3740	22	26	%	%	NOUN
fsr-3740	22	27	thereafter	thereafter	ADV
fsr-3740	22	28	.	.	PUNCT
fsr-3740	23	1	in	in	ADP
fsr-3740	23	2	early	early	ADJ
fsr-3740	23	3	1995	1995	NUM
fsr-3740	23	4	,	,	PUNCT
fsr-3740	23	5	when	when	SCONJ
fsr-3740	23	6	six	six	NUM
fsr-3740	23	7	-	-	PUNCT
fsr-3740	23	8	month	month	NOUN
fsr-3740	23	9	t	t	PROPN
fsr-3740	23	10	-	-	PUNCT
fsr-3740	23	11	bills	bill	NOUN
fsr-3740	23	12	paid	pay	VERB
fsr-3740	23	13	6.81	6.81	NUM
fsr-3740	23	14	%	%	NOUN
fsr-3740	23	15	,	,	PUNCT
fsr-3740	23	16	an	an	DET
fsr-3740	23	17	immediate	immediate	ADJ
fsr-3740	23	18	implementation	implementation	NOUN
fsr-3740	23	19	of	of	ADP
fsr-3740	23	20	the	the	DET
fsr-3740	23	21	changes	change	NOUN
fsr-3740	23	22	would	would	AUX
fsr-3740	23	23	have	have	AUX
fsr-3740	23	24	obligated	obligate	VERB
fsr-3740	23	25	the	the	DET
fsr-3740	23	26	treasury	treasury	NOUN
fsr-3740	23	27	to	to	PART
fsr-3740	23	28	pay	pay	VERB
fsr-3740	23	29	5.79	5.79	NUM
fsr-3740	23	30	%	%	NOUN
fsr-3740	23	31	rather	rather	ADV
fsr-3740	23	32	than	than	ADP
fsr-3740	23	33	4	4	NUM
fsr-3740	23	34	%	%	NOUN
fsr-3740	23	35	on	on	ADP
fsr-3740	23	36	savings	saving	NOUN
fsr-3740	23	37	bonds	bond	NOUN
fsr-3740	23	38	cashed	cash	VERB
fsr-3740	23	39	in	in	ADV
fsr-3740	23	40	early	early	ADV
fsr-3740	23	41	.	.	PUNCT
fsr-3740	24	1	with	with	ADP
fsr-3740	24	2	revised	revise	VERB
fsr-3740	24	3	interest	interest	NOUN
fsr-3740	24	4	rate	rate	NOUN
fsr-3740	24	5	assumptions	assumption	NOUN
fsr-3740	24	6	,	,	PUNCT
fsr-3740	24	7	the	the	DET
fsr-3740	24	8	changes	change	NOUN
fsr-3740	24	9	are	be	AUX
fsr-3740	24	10	estimated	estimate	VERB
fsr-3740	24	11	to	to	PART
fsr-3740	24	12	cost	cost	VERB
fsr-3740	24	13	the	the	DET
fsr-3740	24	14	treasury	treasury	NOUN
fsr-3740	24	15	about	about	ADV
fsr-3740	24	16	$	$	SYM
fsr-3740	24	17	360	360	NUM
fsr-3740	24	18	million	million	NUM
fsr-3740	24	19	over	over	ADP
fsr-3740	24	20	five	five	NUM
fsr-3740	24	21	years	year	NOUN
fsr-3740	24	22	in	in	ADP
fsr-3740	24	23	additional	additional	ADJ
fsr-3740	24	24	interest	interest	NOUN
fsr-3740	24	25	payments	payment	NOUN
fsr-3740	24	26	(	(	PUNCT
fsr-3740	24	27	kristof	kristof	PROPN
fsr-3740	24	28	,	,	PUNCT
fsr-3740	24	29	1995	1995	NUM
fsr-3740	24	30	)	)	PUNCT
fsr-3740	24	31	.	.	PUNCT
fsr-3740	25	1	ii	ii	PROPN
fsr-3740	25	2	.	.	PROPN
fsr-3740	25	3	implicationsandstrategiesfortheindividual	implicationsandstrategiesfortheindividual	PROPN
fsr-3740	25	4	since	since	SCONJ
fsr-3740	25	5	changes	change	NOUN
fsr-3740	25	6	are	be	AUX
fsr-3740	25	7	expected	expect	VERB
fsr-3740	25	8	in	in	ADP
fsr-3740	25	9	spring	spring	NOUN
fsr-3740	25	10	1995	1995	NUM
fsr-3740	25	11	,	,	PUNCT
fsr-3740	25	12	those	those	DET
fsr-3740	25	13	individuals	individual	NOUN
fsr-3740	25	14	who	who	PRON
fsr-3740	25	15	are	be	AUX
fsr-3740	25	16	concerned	concerned	ADJ
fsr-3740	25	17	about	about	ADP
fsr-3740	25	18	long	long	ADJ
fsr-3740	25	19	periods	period	NOUN
fsr-3740	25	20	of	of	ADP
fsr-3740	25	21	low	low	ADJ
fsr-3740	25	22	interest	interest	NOUN
fsr-3740	25	23	rates	rate	NOUN
fsr-3740	25	24	should	should	AUX
fsr-3740	25	25	lock	lock	VERB
fsr-3740	25	26	in	in	ADP
fsr-3740	25	27	the	the	DET
fsr-3740	25	28	minimum	minimum	ADJ
fsr-3740	25	29	rate	rate	NOUN
fsr-3740	25	30	guarantee	guarantee	NOUN
fsr-3740	25	31	by	by	ADP
fsr-3740	25	32	buying	buy	VERB
fsr-3740	25	33	before	before	SCONJ
fsr-3740	25	34	the	the	DET
fsr-3740	25	35	changes	change	NOUN
fsr-3740	25	36	are	be	AUX
fsr-3740	25	37	implemented	implement	VERB
fsr-3740	25	38	.	.	PUNCT
fsr-3740	26	1	likewise	likewise	ADV
fsr-3740	26	2	,	,	PUNCT
fsr-3740	26	3	liquidity	liquidity	NOUN
fsr-3740	26	4	-	-	PUNCT
fsr-3740	26	5	minded	minded	ADJ
fsr-3740	26	6	individuals	individual	NOUN
fsr-3740	26	7	who	who	PRON
fsr-3740	26	8	want	want	VERB
fsr-3740	26	9	the	the	DET
fsr-3740	26	10	option	option	NOUN
fsr-3740	26	11	to	to	PART
fsr-3740	26	12	redeem	redeem	VERB
fsr-3740	26	13	the	the	DET
fsr-3740	26	14	bond	bond	NOUN
fsr-3740	26	15	in	in	ADP
fsr-3740	26	16	less	less	ADJ
fsr-3740	26	17	than	than	ADP
fsr-3740	26	18	six	six	NUM
fsr-3740	26	19	months	month	NOUN
fsr-3740	26	20	should	should	AUX
fsr-3740	26	21	purchase	purchase	VERB
fsr-3740	26	22	before	before	SCONJ
fsr-3740	26	23	the	the	DET
fsr-3740	26	24	change	change	NOUN
fsr-3740	26	25	eliminates	eliminate	VERB
fsr-3740	26	26	monthly	monthly	ADJ
fsr-3740	26	27	interest	interest	NOUN
fsr-3740	26	28	crediting	crediting	NOUN
fsr-3740	26	29	.	.	PUNCT
fsr-3740	27	1	several	several	ADJ
fsr-3740	27	2	other	other	ADJ
fsr-3740	27	3	features	feature	NOUN
fsr-3740	27	4	of	of	ADP
fsr-3740	27	5	the	the	DET
fsr-3740	27	6	bond	bond	NOUN
fsr-3740	27	7	are	be	AUX
fsr-3740	27	8	worth	worth	ADJ
fsr-3740	27	9	noting	note	VERB
fsr-3740	27	10	.	.	PUNCT
fsr-3740	28	1	first	first	ADV
fsr-3740	28	2	,	,	PUNCT
fsr-3740	28	3	the	the	DET
fsr-3740	28	4	tax	tax	NOUN
fsr-3740	28	5	deferral	deferral	NOUN
fsr-3740	28	6	differs	differ	VERB
fsr-3740	28	7	from	from	ADP
fsr-3740	28	8	the	the	DET
fsr-3740	28	9	deferral	deferral	NOUN
fsr-3740	28	10	associated	associate	VERB
fsr-3740	28	11	with	with	ADP
fsr-3740	28	12	qualified	qualified	ADJ
fsr-3740	28	13	pension	pension	NOUN
fsr-3740	28	14	plans	plan	NOUN
fsr-3740	28	15	where	where	SCONJ
fsr-3740	28	16	individuals	individual	NOUN
fsr-3740	28	17	must	must	AUX
fsr-3740	28	18	take	take	VERB
fsr-3740	28	19	a	a	DET
fsr-3740	28	20	required	require	VERB
fsr-3740	28	21	minimum	minimum	ADJ
fsr-3740	28	22	distribution	distribution	NOUN
fsr-3740	28	23	by	by	ADP
fsr-3740	28	24	the	the	DET
fsr-3740	28	25	april	april	PROPN
fsr-3740	28	26	1	1	NUM
fsr-3740	28	27	following	follow	VERB
fsr-3740	28	28	the	the	DET
fsr-3740	28	29	year	year	NOUN
fsr-3740	28	30	of	of	ADP
fsr-3740	28	31	attaining	attain	VERB
fsr-3740	28	32	age	age	NOUN
fsr-3740	28	33	7ot/2	7ot/2	NOUN
fsr-3740	28	34	.	.	PUNCT
fsr-3740	29	1	in	in	ADP
fsr-3740	29	2	contrast	contrast	NOUN
fsr-3740	29	3	,	,	PUNCT
fsr-3740	29	4	savings	saving	NOUN
fsr-3740	29	5	bonds	bond	NOUN
fsr-3740	29	6	’	'	PUNCT
fsr-3740	29	7	interest	interest	NOUN
fsr-3740	29	8	can	can	AUX
fsr-3740	29	9	be	be	AUX
fsr-3740	29	10	deferred	defer	VERB
fsr-3740	29	11	for	for	ADP
fsr-3740	29	12	up	up	ADP
fsr-3740	29	13	to	to	PART
fsr-3740	29	14	30	30	NUM
fsr-3740	29	15	years	year	NOUN
fsr-3740	29	16	or	or	CCONJ
fsr-3740	29	17	until	until	ADP
fsr-3740	29	18	redemption	redemption	NOUN
fsr-3740	29	19	,	,	PUNCT
fsr-3740	29	20	regardless	regardless	ADV
fsr-3740	29	21	of	of	ADP
fsr-3740	29	22	the	the	DET
fsr-3740	29	23	holder	holder	NOUN
fsr-3740	29	24	’s	’s	PART
fsr-3740	29	25	age	age	NOUN
fsr-3740	29	26	.	.	PUNCT
fsr-3740	30	1	this	this	PRON
fsr-3740	30	2	could	could	AUX
fsr-3740	30	3	be	be	AUX
fsr-3740	30	4	helpful	helpful	ADJ
fsr-3740	30	5	for	for	ADP
fsr-3740	30	6	older	old	ADJ
fsr-3740	30	7	individuals	individual	NOUN
fsr-3740	30	8	looking	look	VERB
fsr-3740	30	9	for	for	ADP
fsr-3740	30	10	tax	tax	NOUN
fsr-3740	30	11	deferral	deferral	NOUN
fsr-3740	30	12	;	;	PUNCT
fsr-3740	30	13	additionally	additionally	ADV
fsr-3740	30	14	,	,	PUNCT
fsr-3740	30	15	compared	compare	VERB
fsr-3740	30	16	to	to	ADP
fsr-3740	30	17	the	the	DET
fsr-3740	30	18	qualified	qualified	ADJ
fsr-3740	30	19	plan	plan	NOUN
fsr-3740	30	20	,	,	PUNCT
fsr-3740	30	21	savings	saving	NOUN
fsr-3740	30	22	bonds	bond	NOUN
fsr-3740	30	23	afford	afford	VERB
fsr-3740	30	24	individuals	individual	NOUN
fsr-3740	30	25	more	more	ADJ
fsr-3740	30	26	liquidity	liquidity	NOUN
fsr-3740	30	27	and	and	CCONJ
fsr-3740	30	28	more	more	ADJ
fsr-3740	30	29	control	control	NOUN
fsr-3740	30	30	over	over	ADP
fsr-3740	30	31	when	when	SCONJ
fsr-3740	30	32	they	they	PRON
fsr-3740	30	33	choose	choose	VERB
fsr-3740	30	34	to	to	PART
fsr-3740	30	35	redeem	redeem	VERB
fsr-3740	30	36	the	the	DET
fsr-3740	30	37	bonds	bond	NOUN
fsr-3740	30	38	and	and	CCONJ
fsr-3740	30	39	pay	pay	VERB
fsr-3740	30	40	tax	tax	NOUN
fsr-3740	30	41	on	on	ADP
fsr-3740	30	42	interest	interest	NOUN
fsr-3740	30	43	.	.	PUNCT
fsr-3740	31	1	planners	planner	NOUN
fsr-3740	31	2	also	also	ADV
fsr-3740	31	3	should	should	AUX
fsr-3740	31	4	not	not	PART
fsr-3740	31	5	neglect	neglect	VERB
fsr-3740	31	6	the	the	DET
fsr-3740	31	7	estate	estate	NOUN
fsr-3740	31	8	planning	planning	NOUN
fsr-3740	31	9	benefits	benefit	NOUN
fsr-3740	31	10	of	of	ADP
fsr-3740	31	11	savings	saving	NOUN
fsr-3740	31	12	bond	bond	NOUN
fsr-3740	31	13	invest	invest	VERB
fsr-3740	31	14	ments	ment	NOUN
fsr-3740	31	15	.	.	PUNCT
fsr-3740	32	1	a	a	DET
fsr-3740	32	2	bond	bond	NOUN
fsr-3740	32	3	purchaser	purchaser	NOUN
fsr-3740	32	4	can	can	AUX
fsr-3740	32	5	request	request	VERB
fsr-3740	32	6	that	that	SCONJ
fsr-3740	32	7	the	the	DET
fsr-3740	32	8	bonds	bond	NOUN
fsr-3740	32	9	include	include	VERB
fsr-3740	32	10	an	an	DET
fsr-3740	32	11	inscription	inscription	NOUN
fsr-3740	32	12	naming	name	VERB
fsr-3740	32	13	a	a	DET
fsr-3740	32	14	beneficiary	beneficiary	NOUN
fsr-3740	32	15	“	"	PUNCT
fsr-3740	32	16	pod	pod	NOUN
fsr-3740	32	17	,	,	PUNCT
fsr-3740	32	18	”	"	PUNCT
fsr-3740	32	19	to	to	PART
fsr-3740	32	20	be	be	AUX
fsr-3740	32	21	paid	pay	VERB
fsr-3740	32	22	on	on	ADP
fsr-3740	32	23	death	death	NOUN
fsr-3740	32	24	.	.	PUNCT
fsr-3740	33	1	then	then	ADV
fsr-3740	33	2	,	,	PUNCT
fsr-3740	33	3	at	at	ADP
fsr-3740	33	4	the	the	DET
fsr-3740	33	5	owner	owner	NOUN
fsr-3740	33	6	’s	’s	PART
fsr-3740	33	7	death	death	NOUN
fsr-3740	33	8	,	,	PUNCT
fsr-3740	33	9	the	the	DET
fsr-3740	33	10	bonds	bond	NOUN
fsr-3740	33	11	are	be	AUX
fsr-3740	33	12	excluded	exclude	VERB
fsr-3740	33	13	from	from	ADP
fsr-3740	33	14	the	the	DET
fsr-3740	33	15	probate	probate	NOUN
fsr-3740	33	16	process	process	NOUN
fsr-3740	33	17	;	;	PUNCT
fsr-3740	33	18	the	the	DET
fsr-3740	33	19	named	name	VERB
fsr-3740	33	20	beneficiary	beneficiary	NOUN
fsr-3740	33	21	can	can	AUX
fsr-3740	33	22	redeem	redeem	VERB
fsr-3740	33	23	them	they	PRON
fsr-3740	33	24	or	or	CCONJ
fsr-3740	33	25	have	have	VERB
fsr-3740	33	26	the	the	DET
fsr-3740	33	27	bonds	bond	NOUN
fsr-3740	33	28	reissued	reissue	VERB
fsr-3740	33	29	in	in	ADP
fsr-3740	33	30	the	the	DET
fsr-3740	33	31	beneficiary	beneficiary	NOUN
fsr-3740	33	32	’s	’s	PART
fsr-3740	33	33	own	own	ADJ
fsr-3740	33	34	name	name	NOUN
fsr-3740	33	35	(	(	PUNCT
fsr-3740	33	36	doyle	doyle	NOUN
fsr-3740	33	37	,	,	PUNCT
fsr-3740	33	38	1995	1995	NUM
fsr-3740	33	39	)	)	PUNCT
fsr-3740	33	40	.	.	PUNCT
fsr-3740	34	1	when	when	SCONJ
fsr-3740	34	2	the	the	DET
fsr-3740	34	3	owner	owner	NOUN
fsr-3740	34	4	dies	die	VERB
fsr-3740	34	5	and	and	CCONJ
fsr-3740	34	6	there	there	PRON
fsr-3740	34	7	is	be	VERB
fsr-3740	34	8	no	no	DET
fsr-3740	34	9	beneficiary	beneficiary	NOUN
fsr-3740	34	10	listed	list	VERB
fsr-3740	34	11	,	,	PUNCT
fsr-3740	34	12	the	the	DET
fsr-3740	34	13	survivor	survivor	NOUN
fsr-3740	34	14	must	must	AUX
fsr-3740	34	15	forward	forward	VERB
fsr-3740	34	16	appropriate	appropriate	ADJ
fsr-3740	34	17	forms	form	NOUN
fsr-3740	34	18	,	,	PUNCT
fsr-3740	34	19	along	along	ADP
fsr-3740	34	20	with	with	ADP
fsr-3740	34	21	a	a	DET
fsr-3740	34	22	death	death	NOUN
fsr-3740	34	23	certiti	certiti	PROPN
fsr-3740	34	24	cate	cate	PROPN
fsr-3740	34	25	,	,	PUNCT
fsr-3740	34	26	to	to	ADP
fsr-3740	34	27	the	the	DET
fsr-3740	34	28	federal	federal	PROPN
fsr-3740	34	29	reserve	reserve	PROPN
fsr-3740	34	30	bank	bank	PROPN
fsr-3740	34	31	(	(	PUNCT
fsr-3740	34	32	doyle	doyle	PROPN
fsr-3740	34	33	,	,	PUNCT
fsr-3740	34	34	1994	1994	NUM
fsr-3740	34	35	)	)	PUNCT
fsr-3740	34	36	.	.	PUNCT
fsr-3740	35	1	a	a	DET
fsr-3740	35	2	~a&titioner	~a&titioner	X
fsr-3740	35	3	~	~	PUNCT
fsr-3740	35	4	s	s	PART
fsr-3740	35	5	perspective	perspective	NOUN
fsr-3740	35	6	59	59	NUM
fsr-3740	35	7	there	there	PRON
fsr-3740	35	8	are	be	VERB
fsr-3740	35	9	reports	report	NOUN
fsr-3740	35	10	that	that	SCONJ
fsr-3740	35	11	the	the	DET
fsr-3740	35	12	1993	1993	NUM
fsr-3740	35	13	tax	tax	NOUN
fsr-3740	35	14	law	law	NOUN
fsr-3740	35	15	set	set	VERB
fsr-3740	35	16	thresholds	threshold	VERB
fsr-3740	35	17	lower	low	ADJ
fsr-3740	35	18	than	than	SCONJ
fsr-3740	35	19	congress	congress	PROPN
fsr-3740	35	20	intended	intend	VERB
fsr-3740	35	21	for	for	ADP
fsr-3740	35	22	tax	tax	NOUN
fsr-3740	35	23	exemptions	exemption	NOUN
fsr-3740	35	24	on	on	ADP
fsr-3740	35	25	savings	saving	NOUN
fsr-3740	35	26	bonds	bond	NOUN
fsr-3740	35	27	used	use	VERB
fsr-3740	35	28	for	for	ADP
fsr-3740	35	29	educational	educational	ADJ
fsr-3740	35	30	funding	funding	NOUN
fsr-3740	35	31	;	;	PUNCT
fsr-3740	35	32	there	there	PRON
fsr-3740	35	33	is	be	VERB
fsr-3740	35	34	speculation	speculation	NOUN
fsr-3740	35	35	that	that	SCONJ
fsr-3740	35	36	congress	congress	PROPN
fsr-3740	35	37	may	may	AUX
fsr-3740	35	38	pass	pass	VERB
fsr-3740	35	39	a	a	DET
fsr-3740	35	40	technical	technical	ADJ
fsr-3740	35	41	corrections	correction	NOUN
fsr-3740	35	42	bil	bil	NUM
fsr-3740	35	43	to	to	PART
fsr-3740	35	44	make	make	VERB
fsr-3740	35	45	changes	change	NOUN
fsr-3740	35	46	to	to	ADP
fsr-3740	35	47	the	the	DET
fsr-3740	35	48	law	law	NOUN
fsr-3740	35	49	.	.	PUNCT
fsr-3740	36	1	this	this	PRON
fsr-3740	36	2	could	could	AUX
fsr-3740	36	3	be	be	AUX
fsr-3740	36	4	good	good	ADJ
fsr-3740	36	5	news	news	NOUN
fsr-3740	36	6	for	for	ADP
fsr-3740	36	7	high	high	ADJ
fsr-3740	36	8	income	income	NOUN
fsr-3740	36	9	couples	couple	NOUN
fsr-3740	36	10	because	because	SCONJ
fsr-3740	36	11	when	when	SCONJ
fsr-3740	36	12	bonds	bond	NOUN
fsr-3740	36	13	are	be	AUX
fsr-3740	36	14	used	use	VERB
fsr-3740	36	15	for	for	ADP
fsr-3740	36	16	educational	educational	ADJ
fsr-3740	36	17	funding	funding	NOUN
fsr-3740	36	18	,	,	PUNCT
fsr-3740	36	19	the	the	DET
fsr-3740	36	20	199s	199s	PROPN
fsr-3740	36	21	full	full	ADJ
fsr-3740	36	22	tax	tax	NOUN
fsr-3740	36	23	exemption	exemption	NOUN
fsr-3740	36	24	on	on	ADP
fsr-3740	36	25	interest	interest	NOUN
fsr-3740	36	26	applies	apply	VERB
fsr-3740	36	27	to	to	ADP
fsr-3740	36	28	couples	couple	NOUN
fsr-3740	36	29	with	with	ADP
fsr-3740	36	30	adjusted	adjusted	ADJ
fsr-3740	36	31	gross	gross	ADJ
fsr-3740	36	32	incomes	income	NOUN
fsr-3740	36	33	(	(	PUNCT
fsr-3740	36	34	agi	agi	PROPN
fsr-3740	36	35	)	)	PUNCT
fsr-3740	36	36	up	up	ADP
fsr-3740	36	37	to	to	PART
fsr-3740	36	38	$	$	SYM
fsr-3740	36	39	63,450	63,450	NUM
fsr-3740	36	40	,	,	PUNCT
fsr-3740	36	41	and	and	CCONJ
fsr-3740	36	42	a	a	DET
fsr-3740	36	43	partial	partial	ADJ
fsr-3740	36	44	exemption	exemption	NOUN
fsr-3740	36	45	is	be	AUX
fsr-3740	36	46	available	available	ADJ
fsr-3740	36	47	for	for	ADP
fsr-3740	36	48	couples	couple	NOUN
fsr-3740	36	49	with	with	ADP
fsr-3740	36	50	agis	agis	NOUN
fsr-3740	36	51	up	up	ADP
fsr-3740	36	52	to	to	PART
fsr-3740	36	53	$	$	SYM
fsr-3740	36	54	93,450	93,450	NUM
fsr-3740	36	55	(	(	PUNCT
fsr-3740	36	56	klott	klott	PROPN
fsr-3740	36	57	,	,	PUNCT
fsr-3740	36	58	1995	1995	NUM
fsr-3740	36	59	)	)	PUNCT
fsr-3740	36	60	.	.	PUNCT
fsr-3740	37	1	while	while	SCONJ
fsr-3740	37	2	impending	impending	ADJ
fsr-3740	37	3	changes	change	NOUN
fsr-3740	37	4	may	may	AUX
fsr-3740	37	5	limit	limit	VERB
fsr-3740	37	6	the	the	DET
fsr-3740	37	7	savings	saving	NOUN
fsr-3740	37	8	bonds	bond	NOUN
fsr-3740	37	9	’	'	PUNCT
fsr-3740	37	10	appeal	appeal	NOUN
fsr-3740	37	11	as	as	ADP
fsr-3740	37	12	a	a	DET
fsr-3740	37	13	short	short	ADJ
fsr-3740	37	14	-	-	PUNCT
fsr-3740	37	15	term	term	NOUN
fsr-3740	37	16	vehicle	vehicle	NOUN
fsr-3740	37	17	,	,	PUNCT
fsr-3740	37	18	their	their	PRON
fsr-3740	37	19	tax	tax	NOUN
fsr-3740	37	20	and	and	CCONJ
fsr-3740	37	21	estate	estate	NOUN
fsr-3740	37	22	treatment	treatment	NOUN
fsr-3740	37	23	,	,	PUNCT
fsr-3740	37	24	along	along	ADP
fsr-3740	37	25	with	with	ADP
fsr-3740	37	26	safety	safety	NOUN
fsr-3740	37	27	and	and	CCONJ
fsr-3740	37	28	freedom	freedom	NOUN
fsr-3740	37	29	from	from	ADP
fsr-3740	37	30	transactions	transaction	NOUN
fsr-3740	37	31	costs	cost	NOUN
fsr-3740	37	32	,	,	PUNCT
fsr-3740	37	33	continues	continue	VERB
fsr-3740	37	34	to	to	PART
fsr-3740	37	35	make	make	VERB
fsr-3740	37	36	savings	saving	NOUN
fsr-3740	37	37	bonds	bond	NOUN
fsr-3740	37	38	a	a	DET
fsr-3740	37	39	reasonable	reasonable	ADJ
fsr-3740	37	40	conservative	conservative	ADJ
fsr-3740	37	41	investment	investment	NOUN
fsr-3740	37	42	vehicle	vehicle	NOUN
fsr-3740	37	43	.	.	PUNCT
fsr-3740	38	1	potts	potts	PROPN
fsr-3740	38	2	’	'	PUNCT
fsr-3740	38	3	and	and	CCONJ
fsr-3740	38	4	reichenstein	reichenstein	PROPN
fsr-3740	38	5	’s	’s	PART
fsr-3740	38	6	work	work	NOUN
fsr-3740	38	7	contributes	contribute	VERB
fsr-3740	38	8	to	to	ADP
fsr-3740	38	9	our	our	PRON
fsr-3740	38	10	understanding	understanding	NOUN
fsr-3740	38	11	of	of	ADP
fsr-3740	38	12	these	these	DET
fsr-3740	38	13	bonds	bond	NOUN
fsr-3740	38	14	’	'	PUNCT
fsr-3740	38	15	valu	valu	PROPN
fsr-3740	38	16	ation	ation	NOUN
fsr-3740	38	17	.	.	PUNCT
fsr-3740	39	1	appendix	appendix	VERB
fsr-3740	39	2	percentage	percentage	NOUN
fsr-3740	39	3	of	of	ADP
fsr-3740	39	4	families	family	NOUN
fsr-3740	39	5	holding	hold	VERB
fsr-3740	39	6	u.s	u.s	PROPN
fsr-3740	39	7	.	.	PROPN
fsr-3740	39	8	savings	saving	NOUN
fsr-3740	39	9	bonds	bond	NOUN
fsr-3740	39	10	in	in	ADP
fsr-3740	39	11	the	the	DET
fsr-3740	39	12	year	year	NOUN
fsr-3740	39	13	1992	1992	NUM
fsr-3740	39	14	an	an	DET
fsr-3740	39	15	families	family	NOUN
fsr-3740	39	16	22.7	22.7	NUM
fsr-3740	39	17	income	income	NOUN
fsr-3740	39	18	(	(	PUNCT
fsr-3740	39	19	in	in	ADP
fsr-3740	39	20	1992	1992	NUM
fsr-3740	39	21	dollars	dollar	NOUN
fsr-3740	39	22	]	]	X
fsr-3740	39	23	less	less	ADJ
fsr-3740	39	24	than	than	ADP
fsr-3740	39	25	$	$	SYM
fsr-3740	39	26	10,000	10,000	NUM
fsr-3740	39	27	6.6	6.6	NUM
fsr-3740	39	28	$	$	SYM
fsr-3740	39	29	1	1	NUM
fsr-3740	39	30	o	o	NOUN
fsr-3740	39	31	,	,	PUNCT
fsr-3740	39	32	ooo-24,999	ooo-24,999	NOUN
fsr-3740	39	33	13.3	13.3	NUM
fsr-3740	39	34	$	$	SYM
fsr-3740	39	35	25,000	25,000	NUM
fsr-3740	39	36	-	-	SYM
fsr-3740	39	37	49,999	49,999	NUM
fsr-3740	39	38	27.9	27.9	NUM
fsr-3740	39	39	$	$	SYM
fsr-3740	39	40	5o	5o	NUM
fsr-3740	39	41	,	,	PUNCT
fsr-3740	39	42	cco-99,999	cco-99,999	VERB
fsr-3740	39	43	39.5	39.5	NUM
fsr-3740	39	44	$	$	SYM
fsr-3740	39	45	100,000	100,000	NUM
fsr-3740	39	46	and	and	CCONJ
fsr-3740	39	47	over	over	ADP
fsr-3740	39	48	32.1	32.1	NUM
fsr-3740	39	49	age	age	NOUN
fsr-3740	39	50	of	of	ADP
fsr-3740	39	51	head	head	NOUN
fsr-3740	39	52	of	of	ADP
fsr-3740	39	53	househoid	househoid	NOUN
fsr-3740	39	54	(	(	PUNCT
fsr-3740	39	55	in	in	ADP
fsr-3740	39	56	years	year	NOUN
fsr-3740	39	57	)	)	PUNCT
fsr-3740	39	58	less	less	ADJ
fsr-3740	39	59	than	than	ADP
fsr-3740	39	60	3.5	3.5	NUM
fsr-3740	39	61	35	35	NUM
fsr-3740	39	62	-	-	SYM
fsr-3740	39	63	44	44	NUM
fsr-3740	39	64	45	45	NUM
fsr-3740	39	65	-	-	SYM
fsr-3740	39	66	54	54	NUM
fsr-3740	39	67	55	55	NUM
fsr-3740	39	68	-	-	SYM
fsr-3740	39	69	64	64	NUM
fsr-3740	39	70	65	65	NUM
fsr-3740	39	71	-	-	SYM
fsr-3740	39	72	74	74	NUM
fsr-3740	39	73	75	75	NUM
fsr-3740	39	74	and	and	CCONJ
fsr-3740	39	75	over	over	ADP
fsr-3740	39	76	22.8	22.8	NUM
fsr-3740	39	77	29.4	29.4	NUM
fsr-3740	39	78	25.4	25.4	NUM
fsr-3740	39	79	21.4	21.4	NUM
fsr-3740	39	80	14.1	14.1	NUM
fsr-3740	39	81	14.5	14.5	NUM
fsr-3740	39	82	source	source	NOUN
fsr-3740	39	83	:	:	PUNCT
fsr-3740	40	1	federal	federal	PROPN
fsr-3740	40	2	reserve	reserve	PROPN
fsr-3740	40	3	b	b	PROPN
fsr-3740	40	4	~	~	PROPN
fsr-3740	40	5	i	i	PRON
fsr-3740	40	6	~	~	PUNCT
fsr-3740	40	7	e	e	X
fsr-3740	40	8	~	~	PROPN
fsr-3740	40	9	jn	jn	PROPN
fsr-3740	40	10	(	(	PUNCT
fsr-3740	40	11	october	october	PROPN
fsr-3740	40	12	,	,	PUNCT
fsr-3740	40	13	1994	1994	NUM
fsr-3740	40	14	)	)	PUNCT
fsr-3740	40	15	.	.	PUNCT
fsr-3740	41	1	references	reference	NOUN
fsr-3740	41	2	changes	change	NOUN
fsr-3740	41	3	in	in	ADP
fsr-3740	41	4	family	family	NOUN
fsr-3740	41	5	finances	finance	NOUN
fsr-3740	41	6	from	from	ADP
fsr-3740	41	7	1989	1989	NUM
fsr-3740	41	8	to	to	ADP
fsr-3740	41	9	1992	1992	NUM
fsr-3740	41	10	:	:	PUNCT
fsr-3740	41	11	evidence	evidence	NOUN
fsr-3740	41	12	from	from	ADP
fsr-3740	41	13	the	the	DET
fsr-3740	41	14	survey	survey	NOUN
fsr-3740	41	15	of	of	ADP
fsr-3740	41	16	~onsum	~onsum	PROPN
fsr-3740	41	17	~	~	SYM
fsr-3740	41	18	r	r	NOUN
fsr-3740	41	19	~	~	SYM
fsr-3740	41	20	nances	nance	NOUN
fsr-3740	41	21	.	.	PUNCT
fsr-3740	42	1	(	(	PUNCT
fsr-3740	42	2	1994	1994	NUM
fsr-3740	42	3	,	,	PUNCT
fsr-3740	42	4	october	october	PROPN
fsr-3740	42	5	)	)	PUNCT
fsr-3740	42	6	.	.	PUNCT
fsr-3740	43	1	federal	federal	PROPN
fsr-3740	43	2	reserve	reserve	PROPN
fsr-3740	43	3	bull&z	bull&z	PROPN
fsr-3740	43	4	,	,	PUNCT
fsr-3740	43	5	80	80	NUM
fsr-3740	43	6	(	(	PUNCT
fsr-3740	43	7	lo	lo	PROPN
fsr-3740	43	8	)	)	PUNCT
fsr-3740	43	9	,	,	PUNCT
fsr-3740	43	10	p.	p.	NOUN
fsr-3740	43	11	x61	x61	NUM
fsr-3740	43	12	.	.	PUNCT
fsr-3740	44	1	doyle	doyle	PROPN
fsr-3740	44	2	,	,	PUNCT
fsr-3740	44	3	w.	w.	PROPN
fsr-3740	44	4	(	(	PUNCT
fsr-3740	44	5	1994	1994	NUM
fsr-3740	44	6	,	,	PUNCT
fsr-3740	44	7	june	june	PROPN
fsr-3740	44	8	29	29	NUM
fsr-3740	44	9	)	)	PUNCT
fsr-3740	44	10	.	.	PUNCT
fsr-3740	45	1	savings	saving	NOUN
fsr-3740	45	2	bonds	bond	NOUN
fsr-3740	45	3	from	from	ADP
fsr-3740	45	4	vietnam	vietnam	PROPN
fsr-3740	45	5	era	era	NOUN
fsr-3740	45	6	are	be	AUX
fsr-3740	45	7	worth	worth	ADJ
fsr-3740	45	8	keeping	keep	VERB
fsr-3740	45	9	.	.	PUNCT
fsr-3740	46	1	houston	houston	PROPN
fsr-3740	46	2	chronicle	chronicle	PROPN
fsr-3740	46	3	,	,	PUNCT
fsr-3740	46	4	p.	p.	NOUN
fsr-3740	46	5	3	3	NUM
fsr-3740	46	6	.	.	PUNCT
fsr-3740	47	1	doyle	doyle	PROPN
fsr-3740	47	2	,	,	PUNCT
fsr-3740	47	3	w.	w.	PROPN
fsr-3740	47	4	(	(	PUNCT
fsr-3740	47	5	1995	1995	NUM
fsr-3740	47	6	,	,	PUNCT
fsr-3740	47	7	january	january	PROPN
fsr-3740	47	8	9	9	NUM
fsr-3740	47	9	)	)	PUNCT
fsr-3740	47	10	.	.	PUNCT
fsr-3740	48	1	no	no	DET
fsr-3740	48	2	need	need	NOUN
fsr-3740	48	3	to	to	PART
fsr-3740	48	4	report	report	VERB
fsr-3740	48	5	stock	stock	NOUN
fsr-3740	48	6	gift	gift	NOUN
fsr-3740	48	7	on	on	ADP
fsr-3740	48	8	tax	tax	NOUN
fsr-3740	48	9	return	return	NOUN
fsr-3740	48	10	.	.	PUNCT
fsr-3740	49	1	st	st	PROPN
fsr-3740	49	2	.	.	PROPN
fsr-3740	49	3	petersburg	petersburg	PROPN
fsr-3740	49	4	times	times	PROPN
fsr-3740	49	5	,	,	PUNCT
fsr-3740	49	6	p.	p.	NOUN
fsr-3740	49	7	4	4	NUM
fsr-3740	49	8	.	.	PUNCT
fsr-3740	50	1	finance	finance	NOUN
fsr-3740	50	2	.	.	PUNCT
fsr-3740	51	1	(	(	PUNCT
fsr-3740	51	2	1994	1994	NUM
fsr-3740	51	3	,	,	PUNCT
fsr-3740	51	4	december	december	PROPN
fsr-3740	51	5	13	13	NUM
fsr-3740	51	6	)	)	PUNCT
fsr-3740	51	7	.	.	PUNCT
fsr-3740	52	1	bosston	bosston	PROPN
fsr-3740	52	2	herald	herald	PROPN
fsr-3740	52	3	,	,	PUNCT
fsr-3740	52	4	p.	p.	NOUN
fsr-3740	52	5	35	35	NUM
fsr-3740	52	6	.	.	PUNCT
fsr-3740	53	1	klott	klott	PROPN
fsr-3740	53	2	,	,	PUNCT
fsr-3740	53	3	g.	g.	PROPN
fsr-3740	53	4	(	(	PUNCT
fsr-3740	53	5	1995	1995	NUM
fsr-3740	53	6	,	,	PUNCT
fsr-3740	53	7	january	january	PROPN
fsr-3740	53	8	29	29	NUM
fsr-3740	53	9	)	)	PUNCT
fsr-3740	53	10	.	.	PUNCT
fsr-3740	54	1	last	last	ADJ
fsr-3740	54	2	time	time	NOUN
fsr-3740	54	3	for	for	ADP
fsr-3740	54	4	paying	pay	VERB
fsr-3740	54	5	quarterly	quarterly	ADJ
fsr-3740	54	6	household	household	NOUN
fsr-3740	54	7	worker	worker	NOUN
fsr-3740	54	8	tax	tax	NOUN
fsr-3740	54	9	.	.	PUNCT
fsr-3740	55	1	fresno	fresno	PROPN
fsr-3740	55	2	bee	bee	PROPN
fsr-3740	55	3	,	,	PUNCT
fsr-3740	55	4	p.	p.	PROPN
fsr-3740	55	5	fl	fl	PROPN
fsr-3740	55	6	.	.	PUNCT
fsr-3740	56	1	kristof	kristof	PROPN
fsr-3740	56	2	,	,	PUNCT
fsr-3740	56	3	k.m	k.m	PROPN
fsr-3740	56	4	.	.	PROPN
fsr-3740	56	5	(	(	PUNCT
fsr-3740	56	6	1995	1995	NUM
fsr-3740	56	7	,	,	PUNCT
fsr-3740	56	8	january	january	PROPN
fsr-3740	56	9	17	17	NUM
fsr-3740	56	10	)	)	PUNCT
fsr-3740	56	11	.	.	PUNCT
fsr-3740	57	1	passing	pass	VERB
fsr-3740	57	2	the	the	DET
fsr-3740	57	3	buck	buck	NOUN
fsr-3740	57	4	in	in	ADP
fsr-3740	57	5	‘	'	PUNCT
fsr-3740	57	6	95	95	NUM
fsr-3740	57	7	:	:	SYM
fsr-3740	57	8	four	four	NUM
fsr-3740	57	9	things	thing	NOUN
fsr-3740	57	10	legislators	legislator	NOUN
fsr-3740	57	11	could	could	AUX
fsr-3740	57	12	resolve	resolve	VERB
fsr-3740	57	13	to	to	PART
fsr-3740	57	14	do	do	VERB
fsr-3740	57	15	to	to	PART
fsr-3740	57	16	make	make	VERB
fsr-3740	57	17	america	america	PROPN
fsr-3740	57	18	more	more	ADV
fsr-3740	57	19	prosperous	prosperous	ADJ
fsr-3740	57	20	.	.	PUNCT
fsr-3740	58	1	chicago	chicago	PROPN
fsr-3740	58	2	tribune	tribune	PROPN
fsr-3740	58	3	,	,	PUNCT
fsr-3740	58	4	p.	p.	NOUN
fsr-3740	58	5	7	7	NUM
fsr-3740	58	6	.	.	PUNCT
fsr-3740	59	1	lazzareschi	lazzareschi	PROPN
fsr-3740	59	2	,	,	PUNCT
fsr-3740	59	3	c.	c.	PROPN
fsr-3740	59	4	(	(	PUNCT
fsr-3740	59	5	1994	1994	NUM
fsr-3740	59	6	,	,	PUNCT
fsr-3740	59	7	december	december	PROPN
fsr-3740	59	8	25	25	NUM
fsr-3740	59	9	)	)	PUNCT
fsr-3740	59	10	.	.	PUNCT
fsr-3740	60	1	money	money	NOUN
fsr-3740	60	2	talk	talk	NOUN
fsr-3740	60	3	:	:	PUNCT
fsr-3740	60	4	how	how	SCONJ
fsr-3740	60	5	to	to	PART
fsr-3740	60	6	claim	claim	VERB
fsr-3740	60	7	ex	ex	NOUN
fsr-3740	60	8	-	-	NOUN
fsr-3740	60	9	spouse	spouse	NOUN
fsr-3740	60	10	’s	’s	PART
fsr-3740	60	11	benefits	benefit	NOUN
fsr-3740	60	12	.	.	PUNCT
fsr-3740	61	1	los	los	PROPN
fsr-3740	61	2	angeles	angeles	PROPN
fsr-3740	61	3	times	times	PROPN
fsr-3740	61	4	,	,	PUNCT
fsr-3740	61	5	part	part	NOUN
fsr-3740	61	6	d	d	PROPN
fsr-3740	61	7	,	,	PUNCT
fsr-3740	61	8	p.	p.	NOUN
fsr-3740	61	9	5	5	NUM
fsr-3740	61	10	.	.	X
fsr-3740	61	11	60	60	NUM
fsr-3740	61	12	financial	financial	ADJ
fsr-3740	61	13	services	service	NOUN
fsr-3740	61	14	review	review	VERB
fsr-3740	61	15	4(l	4(l	NUM
fsr-3740	61	16	)	)	PUNCT
fsr-3740	61	17	1995	1995	NUM
fsr-3740	61	18	potts	potts	PROPN
fsr-3740	61	19	,	,	PUNCT
fsr-3740	61	20	t.l	t.l	PROPN
fsr-3740	61	21	.	.	PROPN
fsr-3740	61	22	,	,	PUNCT
fsr-3740	61	23	&	&	CCONJ
fsr-3740	61	24	reichenstein	reichenstein	PROPN
fsr-3740	61	25	,	,	PUNCT
fsr-3740	61	26	w.	w.	PROPN
fsr-3740	61	27	(	(	PUNCT
fsr-3740	61	28	1995	1995	NUM
fsr-3740	61	29	)	)	PUNCT
fsr-3740	61	30	.	.	PUNCT
fsr-3740	62	1	analysis	analysis	NOUN
fsr-3740	62	2	of	of	ADP
fsr-3740	62	3	u.s	u.s	PROPN
fsr-3740	62	4	.	.	PROPN
fsr-3740	62	5	savings	saving	NOUN
fsr-3740	62	6	bonds	bond	NOUN
fsr-3740	62	7	.	.	PUNCT
fsr-3740	63	1	financial	financial	ADJ
fsr-3740	63	2	services	service	NOUN
fsr-3740	63	3	review	review	PROPN
fsr-3740	63	4	,	,	PUNCT
fsr-3740	63	5	4(l	4(l	NUM
fsr-3740	63	6	)	)	PUNCT
fsr-3740	63	7	,	,	PUNCT
fsr-3740	63	8	41	41	NUM
fsr-3740	63	9	-	-	SYM
fsr-3740	63	10	56	56	NUM
fsr-3740	63	11	.	.	PUNCT
fsr-3740	64	1	a	a	DET
fsr-3740	64	2	question	question	NOUN
fsr-3740	64	3	of	of	ADP
fsr-3740	64	4	money	money	NOUN
fsr-3740	64	5	:	:	PUNCT
fsr-3740	64	6	inheriting	inherit	VERB
fsr-3740	64	7	bonds	bond	NOUN
fsr-3740	64	8	.	.	PUNCT
fsr-3740	65	1	(	(	PUNCT
fsr-3740	65	2	1994	1994	NUM
fsr-3740	65	3	,	,	PUNCT
fsr-3740	65	4	march	march	PROPN
fsr-3740	65	5	)	)	PUNCT
fsr-3740	65	6	.	.	PUNCT
fsr-3740	66	1	consumer	consumer	NOUN
fsr-3740	66	2	reports	report	NOUN
fsr-3740	66	3	59(3	59(3	NUM
fsr-3740	66	4	)	)	PUNCT
fsr-3740	66	5	,	,	PUNCT
fsr-3740	66	6	p.	p.	NOUN
fsr-3740	66	7	199	199	NUM
fsr-3740	66	8	.	.	PUNCT
fsr-3740	67	1	smith	smith	PROPN
fsr-3740	67	2	,	,	PUNCT
fsr-3740	67	3	a.k	a.k	PROPN
fsr-3740	67	4	.	.	PROPN
fsr-3740	67	5	,	,	PUNCT
fsr-3740	67	6	&	&	CCONJ
fsr-3740	67	7	wiener	wiener	NOUN
fsr-3740	67	8	,	,	PUNCT
fsr-3740	67	9	l.	l.	PROPN
fsr-3740	67	10	(	(	PUNCT
fsr-3740	67	11	1995	1995	NUM
fsr-3740	67	12	,	,	PUNCT
fsr-3740	67	13	january	january	PROPN
fsr-3740	67	14	23	23	NUM
fsr-3740	67	15	)	)	PUNCT
fsr-3740	67	16	.	.	PUNCT
fsr-3740	68	1	early	early	ADJ
fsr-3740	68	2	bets	bet	NOUN
fsr-3740	68	3	for	for	ADP
fsr-3740	68	4	‘	'	PUNCT
fsr-3740	68	5	95	95	NUM
fsr-3740	68	6	.	.	PUNCT
fsr-3740	69	1	u.	u.	PROPN
fsr-3740	69	2	s.	s.	PROPN
fsr-3740	69	3	news	news	PROPN
fsr-3740	69	4	and	and	CCONJ
fsr-3740	69	5	worldreport	worldreport	PROPN
fsr-3740	69	6	118(3	118(3	NUM
fsr-3740	69	7	)	)	PUNCT
fsr-3740	69	8	,	,	PUNCT
fsr-3740	69	9	p.	p.	NOUN
fsr-3740	69	10	62	62	NUM
fsr-3740	69	11	.	.	PUNCT
fsr-3740	70	1	williams	williams	PROPN
fsr-3740	70	2	,	,	PUNCT
fsr-3740	70	3	s.	s.	PROPN
fsr-3740	70	4	(	(	PUNCT
fsr-3740	70	5	1994	1994	NUM
fsr-3740	70	6	,	,	PUNCT
fsr-3740	70	7	may	may	AUX
fsr-3740	70	8	15	15	NUM
fsr-3740	70	9	)	)	PUNCT
fsr-3740	70	10	.	.	PUNCT
fsr-3740	71	1	savings	saving	NOUN
fsr-3740	71	2	bonds	bond	NOUN
fsr-3740	71	3	attracting	attract	VERB
fsr-3740	71	4	interest	interest	NOUN
fsr-3740	71	5	.	.	PUNCT
fsr-3740	72	1	hartjhrd	hartjhrd	PROPN
fsr-3740	72	2	courunt	courunt	PROPN
fsr-3740	72	3	,	,	PUNCT
fsr-3740	72	4	p.	p.	NOUN
fsr-3740	72	5	cl	cl	NOUN
fsr-3740	72	6	.	.	PUNCT