id	sid	tid	token	lemma	pos
fsr-3780	1	1	pii	pii	PROPN
fsr-3780	1	2	:	:	PUNCT
fsr-3780	1	3	1057	1057	NUM
fsr-3780	1	4	-	-	PUNCT
fsr-3780	1	5	0810(95)90010	0810(95)90010	NOUN
fsr-3780	1	6	-	-	PUNCT
fsr-3780	1	7	1	1	NUM
fsr-3780	1	8	benson	benson	NOUN
fsr-3780	1	9	,	,	PUNCT
fsr-3780	1	10	ear1	ear1	PROPN
fsr-3780	1	11	a.	a.	PROPN
fsr-3780	1	12	,	,	PUNCT
fsr-3780	1	13	dayid	dayid	PROPN
fsr-3780	1	14	s.	s.	PROPN
fsr-3780	1	15	rysrrom	rysrrom	PROPN
fsr-3780	1	16	,	,	PUNCT
fsr-3780	1	17	and	and	CCONJ
fsr-3780	1	18	greg	greg	PROPN
fsr-3780	1	19	t.	t.	PROPN
fsr-3780	1	20	smersh	smersh	PROPN
fsr-3780	1	21	,	,	PUNCT
fsr-3780	1	22	‘	'	PUNCT
fsr-3780	1	23	~omm	~omm	X
fsr-3780	1	24	~	~	X
fsr-3780	1	25	ssjon	ssjon	NOUN
fsr-3780	1	26	mot	mot	NOUN
fsr-3780	1	27	~	~	PROPN
fsr-3780	1	28	v	v	ADP
fsr-3780	1	29	~	~	NOUN
fsr-3780	1	30	ied	ied	NOUN
fsr-3780	1	31	trad	trad	NOUN
fsr-3780	1	32	ing	ing	ADJ
fsr-3780	1	33	patterns	pattern	NOUN
fsr-3780	1	34	of	of	ADP
fsr-3780	1	35	brokers	broker	NOUN
fsr-3780	1	36	across	across	ADP
fsr-3780	1	37	the	the	DET
fsr-3780	1	38	produc	produc	PROPN
fsr-3780	1	39	tion	tion	PROPN
fsr-3780	1	40	month	month	NOUN
fsr-3780	1	41	,	,	PUNCT
fsr-3780	1	42	‘	'	PUNCT
fsr-3780	1	43	”	"	PUNCT
fsr-3780	1	44	4(2	4(2	NUM
fsr-3780	1	45	):	):	PUNCT
fsr-3780	1	46	8	8	NUM
fsr-3780	1	47	l-95	l-95	PROPN
fsr-3780	1	48	boldin	boldin	PROPN
fsr-3780	1	49	,	,	PUNCT
fsr-3780	1	50	robert	robert	PROPN
fsr-3780	1	51	j.	j.	PROPN
fsr-3780	1	52	,	,	PUNCT
fsr-3780	1	53	and	and	CCONJ
fsr-3780	1	54	keith	keith	PROPN
fsr-3780	1	55	leggett	leggett	PROPN
fsr-3780	1	56	,	,	PUNCT
fsr-3780	1	57	“	"	PUNCT
fsr-3780	1	58	bank	bank	NOUN
fsr-3780	1	59	dividend	dividend	NOUN
fsr-3780	1	60	policy	policy	NOUN
fsr-3780	1	61	as	as	ADP
fsr-3780	1	62	a	a	DET
fsr-3780	1	63	signal	signal	NOUN
fsr-3780	1	64	of	of	ADP
fsr-3780	1	65	bank	bank	NOUN
fsr-3780	1	66	quai	quai	PROPN
fsr-3780	1	67	ityp	ityp	NOUN
fsr-3780	1	68	4(l	4(l	NUM
fsr-3780	1	69	):	):	PUNCT
fsr-3780	1	70	1	1	NUM
fsr-3780	1	71	-	-	SYM
fsr-3780	1	72	8	8	NUM
fsr-3780	1	73	chang	chang	PROPN
fsr-3780	1	74	,	,	PUNCT
fsr-3780	1	75	y.	y.	PROPN
fsr-3780	1	76	regina	regina	PROPN
fsr-3780	1	77	.	.	PUNCT
fsr-3780	2	1	see	see	VERB
fsr-3780	2	2	fan	fan	PROPN
fsr-3780	2	3	,	,	PUNCT
fsr-3780	2	4	jessie	jessie	PROPN
fsr-3780	2	5	x	x	PROPN
fsr-3780	2	6	,	,	PUNCT
fsr-3780	2	7	cox	cox	PROPN
fsr-3780	2	8	,	,	PUNCT
fsr-3780	2	9	larry	larry	PROPN
fsr-3780	2	10	a.	a.	PROPN
fsr-3780	2	11	,	,	PUNCT
fsr-3780	2	12	and	and	CCONJ
fsr-3780	2	13	sandra	sandra	PROPN
fsr-3780	2	14	g.	g.	PROPN
fsr-3780	2	15	gustavson	gustavson	PROPN
fsr-3780	2	16	,	,	PUNCT
fsr-3780	2	17	“	"	PUNCT
fsr-3780	2	18	the	the	DET
fsr-3780	2	19	market	market	NOUN
fsr-3780	2	20	priming	priming	NOUN
fsr-3780	2	21	of	of	ADP
fsr-3780	2	22	disability	disability	NOUN
fsr-3780	2	23	income	income	NOUN
fsr-3780	2	24	insur	insur	NOUN
fsr-3780	2	25	ance	ance	NOUN
fsr-3780	2	26	for	for	ADP
fsr-3780	2	27	individuals	individual	NOUN
fsr-3780	2	28	,	,	PUNCT
fsr-3780	2	29	”	"	PUNCT
fsr-3780	2	30	4(2	4(2	NUM
fsr-3780	2	31	):	):	PUNCT
fsr-3780	2	32	!	!	PUNCT
fsr-3780	3	1	os-1	os-1	VERB
fsr-3780	3	2	22	22	NUM
fsr-3780	3	3	crabb	crabb	ADJ
fsr-3780	3	4	,	,	PUNCT
fsr-3780	3	5	ronald	ronald	PROPN
fsr-3780	3	6	r.	r.	PROPN
fsr-3780	3	7	,	,	PUNCT
fsr-3780	3	8	“	"	PUNCT
fsr-3780	3	9	efficient	efficient	ADJ
fsr-3780	3	10	frontiers	frontier	NOUN
fsr-3780	3	11	in	in	ADP
fsr-3780	3	12	estate	estate	NOUN
fsr-3780	3	13	p	p	X
fsr-3780	3	14	~	~	NOUN
fsr-3780	3	15	arrrring	arrrring	NOUN
fsr-3780	3	16	,	,	PUNCT
fsr-3780	3	17	”	"	PUNCT
fsr-3780	3	18	3	3	NUM
fsr-3780	3	19	(	(	PUNCT
fsr-3780	3	20	i	i	PROPN
fsr-3780	3	21	):	):	PUNCT
fsr-3780	3	22	r-27	r-27	PROPN
fsr-3780	3	23	daniels	daniels	PROPN
fsr-3780	3	24	.	.	PUNCT
fsr-3780	4	1	kenueth	kenueth	PROPN
fsr-3780	4	2	n.	n.	PROPN
fsr-3780	4	3	,	,	PUNCT
fsr-3780	4	4	neil	neil	PROPN
fsr-3780	4	5	b.	b.	PROPN
fsr-3780	4	6	murphy	murphy	PROPN
fsr-3780	4	7	,	,	PUNCT
fsr-3780	4	8	andden	andden	PROPN
fsr-3780	4	9	nis	nis	PROPN
fsr-3780	4	10	m.	m.	PROPN
fsr-3780	4	11	g’toole	g’toole	PROPN
fsr-3780	4	12	,	,	PUNCT
fsr-3780	4	13	“	"	PUNCT
fsr-3780	4	14	an	an	DET
fsr-3780	4	15	empirical	empirical	ADJ
fsr-3780	4	16	analysis	analysis	NOUN
fsr-3780	4	17	of	of	ADP
fsr-3780	4	18	the	the	DET
fsr-3780	4	19	use	use	NOUN
fsr-3780	4	20	of	of	ADP
fsr-3780	4	21	money	money	NOUN
fsr-3780	4	22	orders	order	NOUN
fsr-3780	4	23	,	,	PUNCT
fsr-3780	4	24	the	the	DET
fsr-3780	4	25	payment	payment	NOUN
fsr-3780	4	26	sys	sys	X
fsr-3780	4	27	tem	tem	PROPN
fsr-3780	4	28	of	of	ADP
fsr-3780	4	29	the	the	DET
fsr-3780	4	30	poor	poor	ADJ
fsr-3780	4	31	,	,	PUNCT
fsr-3780	4	32	”	"	PUNCT
fsr-3780	4	33	3(l	3(l	NUM
fsr-3780	4	34	):	):	PUNCT
fsr-3780	4	35	75	75	NUM
fsr-3780	4	36	-	-	SYM
fsr-3780	4	37	81	81	NUM
fsr-3780	4	38	devaney	devaney	PROPN
fsr-3780	4	39	,	,	PUNCT
fsr-3780	4	40	sharon	sharon	PROPN
fsr-3780	4	41	a.	a.	PROPN
fsr-3780	4	42	,	,	PUNCT
fsr-3780	4	43	and	and	CCONJ
fsr-3780	4	44	ruth	ruth	PROPN
fsr-3780	4	45	h.	h.	PROPN
fsr-3780	4	46	lynon	lynon	PROPN
fsr-3780	4	47	,	,	PUNCT
fsr-3780	4	48	~~hou~~~o	~~hou~~~o	PROPN
fsr-3780	4	49	~	~	SYM
fsr-3780	4	50	d	d	SYM
fsr-3780	4	51	~nso	~nso	PROPN
fsr-3780	4	52	~	~	SYM
fsr-3780	4	53	ven	ven	X
fsr-3780	4	54	~	~	SYM
fsr-3780	4	55	y~	y~	PROPN
fsr-3780	4	56	a	a	DET
fsr-3780	4	57	review	review	NOUN
fsr-3780	4	58	of	of	ADP
fsr-3780	4	59	household	household	NOUN
fsr-3780	4	60	debt	debt	NOUN
fsr-3780	4	61	repayment	repayment	NOUN
fsr-3780	4	62	,	,	PUNCT
fsr-3780	4	63	delinquency	delinquency	NOUN
fsr-3780	4	64	,	,	PUNCT
fsr-3780	4	65	and	and	CCONJ
fsr-3780	4	66	ba	ba	NOUN
fsr-3780	4	67	~	~	PUNCT
fsr-3780	4	68	r~~~c~~	r~~~c~~	X
fsr-3780	4	69	4(2	4(2	NUM
fsr-3780	4	70	):	):	PUNCT
fsr-3780	4	71	137	137	NUM
fsr-3780	4	72	-	-	SYM
fsr-3780	4	73	156	156	NUM
fsr-3780	4	74	fan	fan	NOUN
fsr-3780	4	75	,	,	PUNCT
fsr-3780	4	76	jessie	jessie	PROPN
fsr-3780	4	77	x	x	PROPN
fsr-3780	4	78	,	,	PUNCT
fsr-3780	4	79	,	,	PUNCT
fsr-3780	4	80	‘	'	PUNCT
fsr-3780	4	81	i	i	PRON
fsr-3780	4	82	*	*	PROPN
fsr-3780	4	83	,	,	PUNCT
fsr-3780	4	84	regina	regina	PROPN
fsr-3780	4	85	char	char	PROPN
fsr-3780	4	86	&	&	CCONJ
fsr-3780	4	87	and	and	CCONJ
fsr-3780	4	88	sherman	sherman	PROPN
fsr-3780	4	89	hanna	hanna	PROPN
fsr-3780	4	90	,	,	PUNCT
fsr-3780	4	91	“	"	PUNCT
fsr-3780	4	92	‘	'	PUNCT
fsr-3780	4	93	real	real	ADJ
fsr-3780	4	94	income	income	NOUN
fsr-3780	4	95	grow&h	grow&h	PROPN
fsr-3780	4	96	and	and	CCONJ
fsr-3780	4	97	opti	opti	PROPN
fsr-3780	4	98	&	&	CCONJ
fsr-3780	4	99	credit	credit	NOUN
fsr-3780	4	100	use	use	NOUN
fsr-3780	4	101	,	,	PUNCT
fsr-3780	4	102	”	"	PUNCT
fsr-3780	4	103	311	311	NUM
fsr-3780	4	104	f	f	NOUN
fsr-3780	4	105	:	:	PUNCT
fsr-3780	4	106	45	45	NUM
fsr-3780	4	107	-	-	SYM
fsr-3780	4	108	58	58	NUM
fsr-3780	4	109	fields	field	NOUN
fsr-3780	4	110	,	,	PUNCT
fsr-3780	4	111	joseph	joseph	PROPN
fsr-3780	4	112	a	a	PROPN
fsr-3780	4	113	,	,	PUNCT
fsr-3780	4	114	,	,	PUNCT
fsr-3780	4	115	david	david	PROPN
fsr-3780	4	116	s.	s.	PROPN
fsr-3780	4	117	kidwel	kidwel	PROPN
fsr-3780	4	118	,	,	PUNCT
fsr-3780	4	119	and	and	CCONJ
fsr-3780	4	120	linda	linda	PROPN
fsr-3780	4	121	s.	s.	PROPN
fsr-3780	4	122	klein	klein	PROPN
fsr-3780	4	123	,	,	PUNCT
fsr-3780	4	124	‘	'	PUNCT
fsr-3780	4	125	%	%	INTJ
fsr-3780	4	126	oupon	oupon	ADJ
fsr-3780	4	127	resets	reset	NOUN
fsr-3780	4	128	versus	versus	ADP
fsr-3780	4	129	poison	poison	NOUN
fsr-3780	4	130	puts	put	NOUN
fsr-3780	4	131	:	:	PUNCT
fsr-3780	4	132	an	an	DET
fsr-3780	4	133	~~d	~~d	NOUN
fsr-3780	4	134	~	~	X
fsr-3780	4	135	vidua1.s	vidua1.s	ADP
fsr-3780	4	136	valuation	valuation	NOUN
fsr-3780	4	137	of	of	ADP
fsr-3780	4	138	event	event	NOUN
fsr-3780	4	139	risk	risk	NOUN
fsr-3780	4	140	provisions	provision	NOUN
fsr-3780	4	141	in	in	ADP
fsr-3780	4	142	corporate	corporate	ADJ
fsr-3780	4	143	deb	deb	PROPN
fsr-3780	4	144	&	&	CCONJ
fsr-3780	4	145	”	"	PUNCT
fsr-3780	4	146	3(2	3(2	NUM
fsr-3780	4	147	):	):	PUNCT
fsr-3780	4	148	f43	f43	NOUN
fsr-3780	4	149	-	-	PUNCT
fsr-3780	4	150	156	156	NUM
fsr-3780	4	151	f&j	f&j	PROPN
fsr-3780	4	152	,	,	PUNCT
fsr-3780	4	153	john	john	PROPN
fsr-3780	4	154	l.	l.	PROPN
fsr-3780	4	155	see	see	PROPN
fsr-3780	4	156	smaby	smaby	PROPN
fsr-3780	4	157	,	,	PUNCT
fsr-3780	4	158	timothy	timothy	PROPN
fsr-3780	4	159	r.	r.	PROPN
fsr-3780	4	160	gustavson	gustavson	PROPN
fsr-3780	4	161	,	,	PUNCT
fsr-3780	4	162	sandra	sandra	PROPN
fsr-3780	4	163	g.	g.	PROPN
fsr-3780	4	164	see	see	VERB
fsr-3780	4	165	cox	cox	PROPN
fsr-3780	4	166	,	,	PUNCT
fsr-3780	4	167	larry	larry	PROPN
fsr-3780	4	168	a.	a.	PROPN
fsr-3780	4	169	hamill	hamill	PROPN
fsr-3780	4	170	,	,	PUNCT
fsr-3780	4	171	james	james	PROPN
fsr-3780	4	172	r	r	PROPN
fsr-3780	4	173	,	,	PUNCT
fsr-3780	4	174	and	and	CCONJ
fsr-3780	4	175	joe1	joe1	PROPN
fsr-3780	4	176	s.	s.	PROPN
fsr-3780	4	177	stemberg	stemberg	PROPN
fsr-3780	4	178	.	.	PUNCT
fsr-3780	5	1	“	"	PUNCT
fsr-3780	5	2	tax	tax	NOUN
fsr-3780	5	3	savings	saving	NOUN
fsr-3780	5	4	~pportnn	~pportnn	NOUN
fsr-3780	5	5	~	~	SYM
fsr-3780	5	6	t	t	X
fsr-3780	5	7	~	~	SYM
fsr-3780	5	8	es	es	NOUN
fsr-3780	5	9	in	in	ADP
fsr-3780	5	10	estate	estate	NOUN
fsr-3780	5	11	freeze	freeze	NOUN
fsr-3780	5	12	tm	tm	ADP
fsr-3780	5	13	~	~	NOUN
fsr-3780	5	14	a	a	DET
fsr-3780	5	15	~	~	PROPN
fsr-3780	5	16	t	t	NOUN
fsr-3780	5	17	~	~	SYM
fsr-3780	5	18	o~	o~	NUM
fsr-3780	5	19	:	:	PUNCT
fsr-3780	5	20	an	an	DET
fsr-3780	5	21	a~~~~at~~	a~~~~at~~	NOUN
fsr-3780	5	22	of	of	ADP
fsr-3780	5	23	the	the	DET
fsr-3780	5	24	black	black	ADJ
fsr-3780	5	25	&	&	CCONJ
fsr-3780	5	26	holes	hole	NOUN
fsr-3780	5	27	modes	mode	NOUN
fsr-3780	5	28	,	,	PUNCT
fsr-3780	5	29	”	"	PUNCT
fsr-3780	5	30	4(i	4(i	NUM
fsr-3780	5	31	):	):	PUNCT
fsr-3780	5	32	9	9	NUM
fsr-3780	5	33	-	-	SYM
fsr-3780	5	34	22	22	NUM
fsr-3780	5	35	hanna	hanna	NOUN
fsr-3780	5	36	,	,	PUNCT
fsr-3780	5	37	sherman	sherman	PROPN
fsr-3780	5	38	.	.	PUNCT
fsr-3780	6	1	.re~	.re~	PROPN
fsr-3780	6	2	fan	fan	PROPN
fsr-3780	6	3	,	,	PUNCT
fsr-3780	6	4	jessie	jessie	PROPN
fsr-3780	6	5	x.	x.	PROPN
fsr-3780	6	6	heck	heck	PROPN
fsr-3780	6	7	,	,	PUNCT
fsr-3780	6	8	jean	jean	PROPN
fsr-3780	6	9	louis	louis	PROPN
fsr-3780	6	10	,	,	PUNCT
fsr-3780	6	11	terry	terry	PROPN
fsr-3780	6	12	l.	l.	PROPN
fsr-3780	6	13	zivney	zivney	PROPN
fsr-3780	6	14	,	,	PUNCT
fsr-3780	6	15	and	and	CCONJ
fsr-3780	6	16	naval	naval	PROPN
fsr-3780	6	17	k.	k.	PROPN
fsr-3780	6	18	modani	modani	PROPN
fsr-3780	6	19	,	,	PUNCT
fsr-3780	6	20	“	"	PUNCT
fsr-3780	6	21	a	a	DET
fsr-3780	6	22	simplified	simplified	ADJ
fsr-3780	6	23	approach	approach	NOUN
fsr-3780	6	24	to	to	ADP
fsr-3780	6	25	measuring	measure	VERB
fsr-3780	6	26	bond	bond	NOUN
fsr-3780	6	27	duration	duration	NOUN
fsr-3780	6	28	,	,	PUNCT
fsr-3780	6	29	”	"	PUNCT
fsr-3780	6	30	4(i	4(i	NUM
fsr-3780	6	31	):	):	PUNCT
fsr-3780	6	32	31	31	NUM
fsr-3780	6	33	-	-	SYM
fsr-3780	6	34	40	40	NUM
fsr-3780	6	35	ho	ho	PROPN
fsr-3780	6	36	,	,	PUNCT
fsr-3780	6	37	kw	kw	PROPN
fsr-3780	6	38	&	&	CCONJ
fsr-3780	6	39	moshe	moshe	PROPN
fsr-3780	6	40	arye	arye	PROPN
fsr-3780	6	41	mifevsky	mifevsky	NOUN
fsr-3780	6	42	,	,	PUNCT
fsr-3780	6	43	and	and	CCONJ
fsr-3780	6	44	chris	chris	PROPN
fsr-3780	6	45	munson	munson	PROPN
fsr-3780	6	46	,	,	PUNCT
fsr-3780	6	47	“	"	PUNCT
fsr-3780	6	48	asset	asset	VERB
fsr-3780	6	49	a	a	DET
fsr-3780	6	50	~	~	NOUN
fsr-3780	6	51	l	l	NOUN
fsr-3780	6	52	~	~	NOUN
fsr-3780	6	53	at	at	ADP
fsr-3780	6	54	~	~	SYM
fsr-3780	6	55	o~~	o~~	PROPN
fsr-3780	6	56	life	life	NOUN
fsr-3780	6	57	expec	expec	PROPN
fsr-3780	6	58	tancy	tancy	NOUN
fsr-3780	6	59	and	and	CCONJ
fsr-3780	6	60	shortfall	shortfall	NOUN
fsr-3780	6	61	,	,	PUNCT
fsr-3780	6	62	”	"	PUNCT
fsr-3780	6	63	3(2	3(2	NUM
fsr-3780	6	64	):	):	PUNCT
fsr-3780	6	65	109	109	NUM
fsr-3780	6	66	-	-	PUNCT
fsr-3780	6	67	i%	i%	NOUN
fsr-3780	6	68	kidwell	kidwell	NOUN
fsr-3780	6	69	,	,	PUNCT
fsr-3780	6	70	david	david	PROPN
fsr-3780	6	71	s.	s.	PROPN
fsr-3780	6	72	see	see	VERB
fsr-3780	6	73	fields	field	NOUN
fsr-3780	6	74	,	,	PUNCT
fsr-3780	6	75	joseph	joseph	PROPN
fsr-3780	6	76	a.	a.	PROPN
fsr-3780	6	77	klein	klein	PROPN
fsr-3780	6	78	,	,	PUNCT
fsr-3780	6	79	linda	linda	PROPN
fsr-3780	6	80	s.	s.	PROPN
fsr-3780	6	81	see	see	VERB
fsr-3780	6	82	fields	field	NOUN
fsr-3780	6	83	,	,	PUNCT
fsr-3780	6	84	joseph	joseph	PROPN
fsr-3780	6	85	a.	a.	NOUN
fsr-3780	6	86	knight	knight	PROPN
fsr-3780	6	87	,	,	PUNCT
fsr-3780	6	88	john	john	PROPN
fsr-3780	6	89	r.	r.	PROPN
fsr-3780	6	90	,	,	PUNCT
fsr-3780	6	91	and	and	CCONJ
fsr-3780	6	92	lewis	lewis	PROPN
fsr-3780	6	93	mandeft	mandeft	PROPN
fsr-3780	6	94	,	,	PUNCT
fsr-3780	6	95	‘	'	PUNCT
fsr-3780	6	96	“	"	PUNCT
fsr-3780	6	97	gptimaf	gptimaf	X
fsr-3780	6	98	holding	hold	VERB
fsr-3780	6	99	period	period	NOUN
fsr-3780	6	100	of	of	ADP
fsr-3780	6	101	assets	asset	NOUN
fsr-3780	6	102	that	that	PRON
fsr-3780	6	103	must	must	AUX
fsr-3780	6	104	he	he	PRON
fsr-3780	6	105	liq	liq	ADV
fsr-3780	6	106	uidated	uidate	VERB
fsr-3780	6	107	,	,	PUNCT
fsr-3780	6	108	”	"	PUNCT
fsr-3780	6	109	4(z	4(z	NUM
fsr-3780	6	110	):	):	PUNCT
fsr-3780	6	111	97	97	NUM
fsr-3780	6	112	-	-	PUNCT
fsr-3780	6	113	1og	1og	ADJ
fsr-3780	6	114	leggett	leggett	NOUN
fsr-3780	6	115	,	,	PUNCT
fsr-3780	6	116	keith	keith	PROPN
fsr-3780	6	117	.	.	PUNCT
fsr-3780	7	1	see	see	VERB
fsr-3780	7	2	boldin	boldin	PROPN
fsr-3780	7	3	,	,	PUNCT
fsr-3780	7	4	robert	robert	PROPN
fsr-3780	7	5	j	j	PROPN
fsr-3780	7	6	,	,	PUNCT
fsr-3780	7	7	littte	littte	PROPN
fsr-3780	7	8	,	,	PUNCT
fsr-3780	7	9	philip	philip	PROPN
fsr-3780	7	10	l.	l.	PROPN
fsr-3780	7	11	see	see	PROPN
fsr-3780	7	12	ragsdale	ragsdale	PROPN
fsr-3780	7	13	,	,	PUNCT
fsr-3780	7	14	cliff	cliff	PROPN
fsr-3780	7	15	t.	t.	PROPN
fsr-3780	7	16	lytton	lytton	PROPN
fsr-3780	7	17	,	,	PUNCT
fsr-3780	7	18	ruth	ruth	PROPN
fsr-3780	7	19	h	h	NOUN
fsr-3780	7	20	,	,	PUNCT
fsr-3780	7	21	see	see	VERB
fsr-3780	7	22	devaney	devaney	PROPN
fsr-3780	7	23	,	,	PUNCT
fsr-3780	7	24	sharon	sharon	PROPN
fsr-3780	7	25	a	a	PROPN
fsr-3780	7	26	,	,	PUNCT
fsr-3780	7	27	mandell	mandell	PROPN
fsr-3780	7	28	,	,	PUNCT
fsr-3780	7	29	lewis	lewis	PROPN
fsr-3780	7	30	,	,	PUNCT
fsr-3780	7	31	se@	se@	PROPN
fsr-3780	7	32	knight	knight	NOUN
fsr-3780	7	33	,	,	PUNCT
fsr-3780	7	34	john	john	PROPN
fsr-3780	7	35	r	r	PROPN
fsr-3780	7	36	,	,	PUNCT
fsr-3780	7	37	~an	~an	ADP
fsr-3780	7	38	~	~	SYM
fsr-3780	7	39	iero	iero	NOUN
fsr-3780	7	40	,	,	PUNCT
fsr-3780	7	41	george	george	PROPN
fsr-3780	7	42	,	,	PUNCT
fsr-3780	7	43	sect	sect	NOUN
fsr-3780	7	44	mangier	mangier	NOUN
fsr-3780	7	45	,	,	PUNCT
fsr-3780	7	46	susan	susan	PROPN
fsr-3780	7	47	mangiero	mangiero	PROPN
fsr-3780	7	48	,	,	PUNCT
fsr-3780	7	49	susan	susan	PROPN
fsr-3780	7	50	,	,	PUNCT
fsr-3780	7	51	and	and	CCONJ
fsr-3780	7	52	george	george	PROPN
fsr-3780	7	53	mangiero	mangiero	PROPN
fsr-3780	7	54	,	,	PUNCT
fsr-3780	7	55	“	"	PUNCT
fsr-3780	7	56	quantifying	quantify	VERB
fsr-3780	7	57	present	present	ADJ
fsr-3780	7	58	valuation	valuation	NOUN
fsr-3780	7	59	errors	error	NOUN
fsr-3780	7	60	,	,	PUNCT
fsr-3780	7	61	’	'	PUNCT
fsr-3780	7	62	4(l	4(l	NUM
fsr-3780	7	63	):	):	PUNCT
fsr-3780	7	64	23	23	NUM
fsr-3780	7	65	-	-	SYM
fsr-3780	7	66	w	w	NOUN
fsr-3780	7	67	miievsky	miievsky	PROPN
fsr-3780	7	68	,	,	PUNCT
fsr-3780	7	69	moshe	moshe	PROPN
fsr-3780	7	70	arye	arye	PROPN
fsr-3780	7	71	.	.	PUNCT
fsr-3780	8	1	see	see	VERB
fsr-3780	8	2	ho	ho	PROPN
fsr-3780	8	3	,	,	PUNCT
fsr-3780	8	4	kwok	kwok	PROPN
fsr-3780	8	5	modani	modani	PROPN
fsr-3780	8	6	,	,	PUNCT
fsr-3780	8	7	naval	naval	PROPN
fsr-3780	8	8	k	k	PROPN
fsr-3780	8	9	see	see	VERB
fsr-3780	8	10	heck	heck	INTJ
fsr-3780	8	11	,	,	PUNCT
fsr-3780	9	1	jean	jean	PROPN
fsr-3780	9	2	louis	louis	PROPN
fsr-3780	9	3	,	,	PUNCT
fsr-3780	9	4	murphy	murphy	PROPN
fsr-3780	9	5	,	,	PUNCT
fsr-3780	9	6	neil	neil	PROPN
fsr-3780	9	7	b.	b.	PROPN
fsr-3780	9	8	see	see	PROPN
fsr-3780	9	9	daniels	daniels	PROPN
fsr-3780	9	10	,	,	PUNCT
fsr-3780	9	11	kenneth	kenneth	PROPN
fsr-3780	9	12	n.	n.	PROPN
fsr-3780	9	13	g’toote	g’toote	PROPN
fsr-3780	9	14	,	,	PUNCT
fsr-3780	9	15	dennis	dennis	PROPN
fsr-3780	9	16	m.	m.	PROPN
fsr-3780	9	17	see	see	VERB
fsr-3780	9	18	daniels	daniels	PROPN
fsr-3780	9	19	,	,	PUNCT
fsr-3780	9	20	kenneth	kenneth	PROPN
fsr-3780	9	21	n.	n.	PROPN
fsr-3780	9	22	poofe	poofe	PROPN
fsr-3780	9	23	,	,	PUNCT
fsr-3780	9	24	barbara	barbara	PROPN
fsr-3780	9	25	s.	s.	PROPN
fsr-3780	9	26	,	,	PUNCT
fsr-3780	9	27	“	"	PUNCT
fsr-3780	9	28	‘	'	PUNCT
fsr-3780	9	29	a	a	DET
fsr-3780	9	30	pm	pm	NOUN
fsr-3780	9	31	~	~	PROPN
fsr-3780	9	32	t	t	PROPN
fsr-3780	9	33	~	~	SYM
fsr-3780	9	34	t	t	X
fsr-3780	9	35	~	~	SYM
fsr-3780	9	36	o	o	NOUN
fsr-3780	9	37	~	~	PUNCT
fsr-3780	9	38	r?s	r?s	NOUN
fsr-3780	9	39	perspee	perspee	ADJ
fsr-3780	9	40	tive	tive	PROPN
fsr-3780	9	41	:	:	PUNCT
fsr-3780	9	42	comments	comment	NOUN
fsr-3780	9	43	on	on	ADP
fsr-3780	9	44	‘	'	PUNCT
fsr-3780	9	45	analysis	analysis	NOUN
fsr-3780	9	46	of	of	ADP
fsr-3780	9	47	u	u	NOUN
fsr-3780	9	48	,	,	PUNCT
fsr-3780	9	49	s.	s.	PROPN
fsr-3780	9	50	sav	sav	PROPN
fsr-3780	9	51	ings	ing	NOUN
fsr-3780	9	52	bonds	bond	NOUN
fsr-3780	9	53	,	,	PUNCT
fsr-3780	9	54	“	"	PUNCT
fsr-3780	9	55	’	'	PUNCT
fsr-3780	9	56	4	4	NUM
fsr-3780	9	57	(	(	PUNCT
fsr-3780	9	58	1	1	NUM
fsr-3780	9	59	):	):	PUNCT
fsr-3780	9	60	57	57	NUM
fsr-3780	9	61	-	-	SYM
fsr-3780	9	62	60	60	NUM
fsr-3780	9	63	poole	poole	NOUN
fsr-3780	9	64	,	,	PUNCT
fsr-3780	9	65	barbara	barbara	PROPN
fsr-3780	9	66	s.	s.	PROPN
fsr-3780	9	67	,	,	PUNCT
fsr-3780	9	68	“	"	PUNCT
fsr-3780	9	69	a	a	DET
fsr-3780	9	70	practitioner	practitioner	NOUN
fsr-3780	9	71	’s	’s	PART
fsr-3780	9	72	hrspec	hrspec	PROPN
fsr-3780	9	73	tive	tive	PROPN
fsr-3780	9	74	:	:	PUNCT
fsr-3780	9	75	comments	comment	NOUN
fsr-3780	9	76	on	on	ADP
fsr-3780	9	77	*	*	PUNCT
fsr-3780	9	78	asset	asset	NOUN
fsr-3780	9	79	allocation	allocation	NOUN
fsr-3780	9	80	,	,	PUNCT
fsr-3780	9	81	life	life	NOUN
fsr-3780	9	82	~pe~~n&y	~pe~~n&y	PROPN
fsr-3780	9	83	and	and	CCONJ
fsr-3780	9	84	shortfar	shortfar	ADV
fsr-3780	9	85	,	,	PUNCT
fsr-3780	9	86	“	"	PUNCT
fsr-3780	9	87	’	'	PUNCT
fsr-3780	9	88	3(2	3(2	NUM
fsr-3780	9	89	):	):	PUNCT
fsr-3780	9	90	lsw58	lsw58	PROPN
fsr-3780	9	91	166	166	NUM
fsr-3780	9	92	financial	financial	ADJ
fsr-3780	9	93	services	service	NOUN
fsr-3780	9	94	review	review	NOUN
fsr-3780	9	95	.	.	PUNCT
fsr-3780	10	1	3	3	NUM
fsr-3780	10	2	-	-	SYM
fsr-3780	10	3	4	4	NUM
fsr-3780	10	4	1993	1993	NUM
fsr-3780	10	5	-	-	SYM
fsr-3780	10	6	1995	1995	NUM
fsr-3780	10	7	potts	pott	NOUN
fsr-3780	10	8	,	,	PUNCT
fsr-3780	10	9	tom	tom	PROPN
fsr-3780	10	10	l.	l.	PROPN
fsr-3780	10	11	,	,	PUNCT
fsr-3780	10	12	and	and	CCONJ
fsr-3780	10	13	william	william	PROPN
fsr-3780	10	14	reichenstein	reichenstein	PROPN
fsr-3780	10	15	,	,	PUNCT
fsr-3780	10	16	stock	stock	NOUN
fsr-3780	10	17	returns	return	NOUN
fsr-3780	10	18	to	to	PART
fsr-3780	10	19	enhance	enhance	VERB
fsr-3780	10	20	portfolio	portfolio	NOUN
fsr-3780	10	21	per	per	ADP
fsr-3780	10	22	“	"	PUNCT
fsr-3780	10	23	analysis	analysis	NOUN
fsr-3780	10	24	of	of	ADP
fsr-3780	10	25	u.s	u.s	PROPN
fsr-3780	10	26	.	.	PROPN
fsr-3780	10	27	savings	saving	NOUN
fsr-3780	10	28	bonds	bond	NOUN
fsr-3780	10	29	,	,	PUNCT
fsr-3780	10	30	”	"	PUNCT
fsr-3780	10	31	4(l	4(l	NUM
fsr-3780	10	32	):	):	PUNCT
fsr-3780	10	33	formance	formance	NOUN
fsr-3780	10	34	,	,	PUNCT
fsr-3780	10	35	”	"	PUNCT
fsr-3780	10	36	3(l	3(l	NUM
fsr-3780	10	37	):	):	PUNCT
fsr-3780	10	38	29	29	NUM
fsr-3780	10	39	-	-	SYM
fsr-3780	10	40	43	43	NUM
fsr-3780	10	41	41	41	NUM
fsr-3780	10	42	-	-	SYM
fsr-3780	10	43	56	56	NUM
fsr-3780	10	44	robinson	robinson	PROPN
fsr-3780	10	45	,	,	PUNCT
fsr-3780	10	46	chris	chris	PROPN
fsr-3780	10	47	.	.	PUNCT
fsr-3780	11	1	see	see	VERB
fsr-3780	11	2	ho	ho	PROPN
fsr-3780	11	3	,	,	PUNCT
fsr-3780	11	4	kwok	kwok	PROPN
fsr-3780	11	5	puelz	puelz	PROPN
fsr-3780	11	6	,	,	PUNCT
fsr-3780	11	7	amy	amy	PROPN
fsr-3780	11	8	v.	v.	PROPN
fsr-3780	11	9	,	,	PUNCT
fsr-3780	11	10	“	"	PUNCT
fsr-3780	11	11	the	the	DET
fsr-3780	11	12	individual	individual	NOUN
fsr-3780	11	13	’s	’s	PART
fsr-3780	11	14	tax	tax	NOUN
fsr-3780	11	15	-	-	PUNCT
fsr-3780	11	16	exempt	exempt	ADJ
fsr-3780	11	17	rystrom	rystrom	NOUN
fsr-3780	11	18	,	,	PUNCT
fsr-3780	11	19	david	david	PROPN
fsr-3780	11	20	s.	s.	PROPN
fsr-3780	11	21	see	see	VERB
fsr-3780	11	22	benson	benson	PROPN
fsr-3780	11	23	,	,	PUNCT
fsr-3780	11	24	earl	earl	PROPN
fsr-3780	11	25	d.	d.	PROPN
fsr-3780	11	26	bond	bond	PROPN
fsr-3780	11	27	portfolio	portfolio	NOUN
fsr-3780	11	28	decision	decision	NOUN
fsr-3780	11	29	under	under	ADP
fsr-3780	11	30	income	income	NOUN
fsr-3780	11	31	un	un	PROPN
fsr-3780	11	32	certainty	certainty	PROPN
fsr-3780	11	33	,	,	PUNCT
fsr-3780	11	34	”	"	PUNCT
fsr-3780	11	35	3	3	NUM
fsr-3780	11	36	(	(	PUNCT
fsr-3780	11	37	1	1	NUM
fsr-3780	11	38	):	):	PUNCT
fsr-3780	11	39	59	59	NUM
fsr-3780	11	40	-	-	SYM
fsr-3780	11	41	73	73	NUM
fsr-3780	11	42	seila	seila	NOUN
fsr-3780	11	43	,	,	PUNCT
fsr-3780	11	44	andrew	andrew	PROPN
fsr-3780	11	45	f.	f.	PROPN
fsr-3780	11	46	,	,	PUNCT
fsr-3780	11	47	see	see	VERB
fsr-3780	11	48	ragsdale	ragsdale	NOUN
fsr-3780	11	49	,	,	PUNCT
fsr-3780	11	50	cliff	cliff	NOUN
fsr-3780	11	51	t.	t.	PROPN
fsr-3780	11	52	smaby	smaby	PROPN
fsr-3780	11	53	,	,	PUNCT
fsr-3780	11	54	timothy	timothy	PROPN
fsr-3780	11	55	r.	r.	PROPN
fsr-3780	11	56	,	,	PUNCT
fsr-3780	11	57	and	and	CCONJ
fsr-3780	11	58	john	john	PROPN
fsr-3780	11	59	l.	l.	PROPN
fsr-3780	11	60	fizel	fizel	PROPN
fsr-3780	11	61	,	,	PUNCT
fsr-3780	11	62	“	"	PUNCT
fsr-3780	11	63	fund	fund	NOUN
fsr-3780	11	64	closings	closing	NOUN
fsr-3780	11	65	as	as	ADP
fsr-3780	11	66	a	a	DET
fsr-3780	11	67	signal	signal	NOUN
fsr-3780	11	68	to	to	ADP
fsr-3780	11	69	investors	investor	NOUN
fsr-3780	11	70	:	:	PUNCT
fsr-3780	11	71	investment	investment	NOUN
fsr-3780	11	72	ragsdale	ragsdale	NOUN
fsr-3780	11	73	,	,	PUNCT
fsr-3780	11	74	cliff	cliff	NOUN
fsr-3780	11	75	t.	t.	PROPN
fsr-3780	11	76	ragsdale	ragsdale	PROPN
fsr-3780	11	77	,	,	PUNCT
fsr-3780	11	78	andrew	andrew	PROPN
fsr-3780	11	79	f.	f.	PROPN
fsr-3780	11	80	seila	seila	PROPN
fsr-3780	11	81	,	,	PUNCT
fsr-3780	11	82	and	and	CCONJ
fsr-3780	11	83	philip	philip	PROPN
fsr-3780	11	84	l.	l.	PROPN
fsr-3780	11	85	little	little	PROPN
fsr-3780	11	86	,	,	PUNCT
fsr-3780	11	87	“	"	PUNCT
fsr-3780	11	88	an	an	DET
fsr-3780	11	89	optimization	optimization	NOUN
fsr-3780	11	90	model	model	NOUN
fsr-3780	11	91	for	for	ADP
fsr-3780	11	92	scheduling	scheduling	NOUN
fsr-3780	11	93	withdrawals	withdrawal	NOUN
fsr-3780	11	94	from	from	ADP
fsr-3780	11	95	tax	tax	NOUN
fsr-3780	11	96	deferred	defer	VERB
fsr-3780	11	97	retirement	retirement	NOUN
fsr-3780	11	98	accounts	account	NOUN
fsr-3780	11	99	,	,	PUNCT
fsr-3780	11	100	”	"	PUNCT
fsr-3780	11	101	3(2	3(2	NUM
fsr-3780	11	102	):	):	PUNCT
fsr-3780	11	103	93	93	NUM
fsr-3780	11	104	-	-	SYM
fsr-3780	11	105	108	108	NUM
fsr-3780	11	106	randolph	randolph	PROPN
fsr-3780	11	107	,	,	PUNCT
fsr-3780	11	108	william	william	PROPN
fsr-3780	11	109	lewis	lewis	PROPN
fsr-3780	11	110	,	,	PUNCT
fsr-3780	11	111	“	"	PUNCT
fsr-3780	11	112	the	the	DET
fsr-3780	11	113	impact	impact	NOUN
fsr-3780	11	114	of	of	ADP
fsr-3780	11	115	mu	mu	PROPN
fsr-3780	11	116	tual	tual	PROPN
fsr-3780	11	117	fund	fund	NOUN
fsr-3780	11	118	distributions	distribution	NOUN
fsr-3780	11	119	on	on	ADP
fsr-3780	11	120	after	after	ADP
fsr-3780	11	121	tax	tax	NOUN
fsr-3780	11	122	re	re	NOUN
fsr-3780	11	123	turns	turn	NOUN
fsr-3780	11	124	,	,	PUNCT
fsr-3780	11	125	”	"	PUNCT
fsr-3780	11	126	3(2	3(2	NUM
fsr-3780	11	127	):	):	PUNCT
fsr-3780	11	128	127	127	NUM
fsr-3780	11	129	-	-	SYM
fsr-3780	11	130	141	141	NUM
fsr-3780	11	131	reichenstein	reichenstein	NOUN
fsr-3780	11	132	,	,	PUNCT
fsr-3780	11	133	william	william	PROPN
fsr-3780	11	134	.	.	PROPN
fsr-3780	12	1	see	see	PROPN
fsr-3780	12	2	potts	potts	PROPN
fsr-3780	12	3	,	,	PUNCT
fsr-3780	12	4	tom	tom	PROPN
fsr-3780	12	5	l.	l.	PROPN
fsr-3780	12	6	reichenstein	reichenstein	PROPN
fsr-3780	12	7	,	,	PUNCT
fsr-3780	12	8	william	william	PROPN
fsr-3780	12	9	.	.	PROPN
fsr-3780	13	1	see	see	VERB
fsr-3780	13	2	rich	rich	ADJ
fsr-3780	13	3	,	,	PUNCT
fsr-3780	13	4	steven	steven	PROPN
fsr-3780	13	5	p.	p.	PROPN
fsr-3780	13	6	rich	rich	PROPN
fsr-3780	13	7	,	,	PUNCT
fsr-3780	13	8	steven	steven	PROPN
fsr-3780	13	9	p.	p.	PROPN
fsr-3780	13	10	,	,	PUNCT
fsr-3780	13	11	and	and	CCONJ
fsr-3780	13	12	william	william	PROPN
fsr-3780	13	13	reichenstein	reichenstein	PROPN
fsr-3780	13	14	,	,	PUNCT
fsr-3780	13	15	“	"	PUNCT
fsr-3780	13	16	using	use	VERB
fsr-3780	13	17	the	the	DET
fsr-3780	13	18	predictability	predictability	NOUN
fsr-3780	13	19	of	of	ADP
fsr-3780	13	20	long	long	ADJ
fsr-3780	13	21	-	-	PUNCT
fsr-3780	13	22	horizon	horizon	NOUN
fsr-3780	13	23	performance	performance	NOUN
fsr-3780	13	24	of	of	ADP
fsr-3780	13	25	open	open	ADJ
fsr-3780	13	26	-	-	PUNCT
fsr-3780	13	27	end	end	NOUN
fsr-3780	13	28	mutual	mutual	ADJ
fsr-3780	13	29	funds	fund	NOUN
fsr-3780	13	30	that	that	PRON
fsr-3780	13	31	close	close	ADJ
fsr-3780	13	32	to	to	ADP
fsr-3780	13	33	new	new	ADJ
fsr-3780	13	34	shareholders	shareholder	NOUN
fsr-3780	13	35	,	,	PUNCT
fsr-3780	13	36	”	"	PUNCT
fsr-3780	13	37	4(2	4(2	NUM
fsr-3780	13	38	):	):	PUNCT
fsr-3780	13	39	71	71	NUM
fsr-3780	13	40	80	80	NUM
fsr-3780	13	41	smersh	smersh	NOUN
fsr-3780	13	42	,	,	PUNCT
fsr-3780	13	43	greg	greg	PROPN
fsr-3780	13	44	t.	t.	PROPN
fsr-3780	13	45	see	see	PROPN
fsr-3780	13	46	benson	benson	PROPN
fsr-3780	13	47	,	,	PUNCT
fsr-3780	13	48	earl	earl	PROPN
fsr-3780	13	49	d.	d.	PROPN
fsr-3780	13	50	stemberg	stemberg	PROPN
fsr-3780	13	51	,	,	PUNCT
fsr-3780	13	52	joel	joel	PROPN
fsr-3780	13	53	s.	s.	PROPN
fsr-3780	13	54	see	see	VERB
fsr-3780	13	55	hamill	hamill	PROPN
fsr-3780	13	56	,	,	PUNCT
fsr-3780	13	57	james	james	PROPN
fsr-3780	13	58	r.	r.	PROPN
fsr-3780	13	59	sullivan	sullivan	PROPN
fsr-3780	13	60	,	,	PUNCT
fsr-3780	13	61	a.	a.	NOUN
fsr-3780	13	62	charlene	charlene	PROPN
fsr-3780	13	63	,	,	PUNCT
fsr-3780	13	64	and	and	CCONJ
fsr-3780	13	65	debradrecnik	debradrecnik	X
fsr-3780	13	66	wor	wor	PROPN
fsr-3780	13	67	den	den	PROPN
fsr-3780	13	68	,	,	PUNCT
fsr-3780	13	69	“	"	PUNCT
fsr-3780	13	70	credit	credit	NOUN
fsr-3780	13	71	cards	card	NOUN
fsr-3780	13	72	and	and	CCONJ
fsr-3780	13	73	the	the	DET
fsr-3780	13	74	option	option	NOUN
fsr-3780	13	75	to	to	PART
fsr-3780	13	76	de	de	X
fsr-3780	13	77	fault	fault	NOUN
fsr-3780	13	78	,	,	PUNCT
fsr-3780	13	79	”	"	PUNCT
fsr-3780	13	80	4(2	4(2	NUM
fsr-3780	13	81	):	):	PUNCT
fsr-3780	13	82	123	123	NUM
fsr-3780	13	83	-	-	SYM
fsr-3780	13	84	136	136	NUM
fsr-3780	13	85	worden	worden	NOUN
fsr-3780	13	86	,	,	PUNCT
fsr-3780	13	87	debra	debra	PROPN
fsr-3780	13	88	drecnik	drecnik	PROPN
fsr-3780	13	89	.	.	PUNCT
fsr-3780	14	1	see	see	VERB
fsr-3780	14	2	sullivan	sullivan	PROPN
fsr-3780	14	3	,	,	PUNCT
fsr-3780	14	4	a.	a.	PROPN
fsr-3780	14	5	char	char	PROPN
fsr-3780	14	6	lene	lene	PROPN
fsr-3780	14	7	zivney	zivney	PROPN
fsr-3780	14	8	,	,	PUNCT
fsr-3780	14	9	terry	terry	PROPN
fsr-3780	14	10	l.	l.	PROPN
fsr-3780	14	11	see	see	VERB
fsr-3780	14	12	heck	heck	INTJ
fsr-3780	14	13	,	,	PUNCT
fsr-3780	14	14	jean	jean	PROPN
fsr-3780	14	15	louis	louis	PROPN
fsr-3780	14	16	,	,	PUNCT
fsr-3780	14	17	articletitles	articletitle	NOUN
fsr-3780	14	18	“	"	PUNCT
fsr-3780	14	19	analysis	analysis	NOUN
fsr-3780	14	20	of	of	ADP
fsr-3780	14	21	u.s	u.s	PROPN
fsr-3780	14	22	.	.	PROPN
fsr-3780	14	23	savings	saving	NOUN
fsr-3780	14	24	bonds	bond	NOUN
fsr-3780	14	25	,	,	PUNCT
fsr-3780	14	26	”	"	PUNCT
fsr-3780	14	27	tom	tom	PROPN
fsr-3780	14	28	l.	l.	PROPN
fsr-3780	14	29	potts	potts	PROPN
fsr-3780	14	30	and	and	CCONJ
fsr-3780	14	31	william	william	PROPN
fsr-3780	14	32	reichenstein,4	reichenstein,4	PROPN
fsr-3780	14	33	(	(	PUNCT
fsr-3780	14	34	1	1	NUM
fsr-3780	14	35	):	):	PUNCT
fsr-3780	14	36	41	41	NUM
fsr-3780	14	37	-	-	SYM
fsr-3780	14	38	56	56	NUM
fsr-3780	14	39	“	"	PUNCT
fsr-3780	14	40	asset	asset	NOUN
fsr-3780	14	41	allocation	allocation	NOUN
fsr-3780	14	42	,	,	PUNCT
fsr-3780	14	43	life	life	NOUN
fsr-3780	14	44	expectancy	expectancy	NOUN
fsr-3780	14	45	and	and	CCONJ
fsr-3780	14	46	short	short	ADJ
fsr-3780	14	47	fall	fall	NOUN
fsr-3780	14	48	,	,	PUNCT
fsr-3780	14	49	”	"	PUNCT
fsr-3780	14	50	kwok	kwok	PROPN
fsr-3780	14	51	ho	ho	PROPN
fsr-3780	14	52	,	,	PUNCT
fsr-3780	14	53	moshe	moshe	PROPN
fsr-3780	14	54	arye	arye	PROPN
fsr-3780	14	55	milevsky	milevsky	PROPN
fsr-3780	14	56	,	,	PUNCT
fsr-3780	14	57	and	and	CCONJ
fsr-3780	14	58	chris	chris	PROPN
fsr-3780	14	59	robinson	robinson	PROPN
fsr-3780	14	60	,	,	PUNCT
fsr-3780	14	61	3(2	3(2	NUM
fsr-3780	14	62	):	):	PUNCT
fsr-3780	14	63	109	109	NUM
fsr-3780	14	64	-	-	SYM
fsr-3780	14	65	126	126	NUM
fsr-3780	14	66	“	"	PUNCT
fsr-3780	14	67	bank	bank	NOUN
fsr-3780	14	68	dividend	dividend	NOUN
fsr-3780	14	69	policy	policy	NOUN
fsr-3780	14	70	as	as	ADP
fsr-3780	14	71	a	a	DET
fsr-3780	14	72	signal	signal	NOUN
fsr-3780	14	73	of	of	ADP
fsr-3780	14	74	bank	bank	NOUN
fsr-3780	14	75	quality	quality	NOUN
fsr-3780	14	76	,	,	PUNCT
fsr-3780	14	77	”	"	PUNCT
fsr-3780	14	78	robert	robert	PROPN
fsr-3780	14	79	j.	j.	PROPN
fsr-3780	14	80	boldin	boldin	PROPN
fsr-3780	14	81	and	and	CCONJ
fsr-3780	14	82	keith	keith	PROPN
fsr-3780	14	83	leg	leg	NOUN
fsr-3780	14	84	gett	gett	NOUN
fsr-3780	14	85	,	,	PUNCT
fsr-3780	14	86	4	4	NUM
fsr-3780	14	87	(	(	PUNCT
fsr-3780	14	88	1	1	NUM
fsr-3780	14	89	):	):	PUNCT
fsr-3780	14	90	l-8	l-8	ADJ
fsr-3780	14	91	“	"	PUNCT
fsr-3780	14	92	commission	commission	NOUN
fsr-3780	14	93	motivated	motivated	ADJ
fsr-3780	14	94	trading	trading	NOUN
fsr-3780	14	95	patterns	pattern	NOUN
fsr-3780	14	96	of	of	ADP
fsr-3780	14	97	brokers	broker	NOUN
fsr-3780	14	98	across	across	ADP
fsr-3780	14	99	the	the	DET
fsr-3780	14	100	production	production	NOUN
fsr-3780	14	101	month,“earl	month,“earl	PROPN
fsr-3780	14	102	d.	d.	PROPN
fsr-3780	14	103	benson	benson	PROPN
fsr-3780	14	104	,	,	PUNCT
fsr-3780	14	105	david	david	PROPN
fsr-3780	14	106	s.	s.	PROPN
fsr-3780	14	107	rystrom	rystrom	PROPN
fsr-3780	14	108	,	,	PUNCT
fsr-3780	14	109	and	and	CCONJ
fsr-3780	14	110	greg	greg	PROPN
fsr-3780	14	111	t.	t.	PROPN
fsr-3780	14	112	smersh	smersh	PROPN
fsr-3780	14	113	,	,	PUNCT
fsr-3780	14	114	4(2	4(2	NUM
fsr-3780	14	115	):	):	PUNCT
fsr-3780	14	116	8	8	NUM
fsr-3780	14	117	1	1	NUM
fsr-3780	14	118	-	-	SYM
fsr-3780	14	119	95	95	NUM
fsr-3780	14	120	“	"	PUNCT
fsr-3780	14	121	coupon	coupon	NOUN
fsr-3780	14	122	resets	reset	NOUN
fsr-3780	14	123	versus	versus	ADP
fsr-3780	14	124	poison	poison	NOUN
fsr-3780	14	125	puts	put	NOUN
fsr-3780	14	126	:	:	PUNCT
fsr-3780	14	127	an	an	DET
fsr-3780	14	128	indi	indi	PROPN
fsr-3780	14	129	vidual	vidual	PROPN
fsr-3780	14	130	’s	’s	PART
fsr-3780	14	131	valuation	valuation	NOUN
fsr-3780	14	132	of	of	ADP
fsr-3780	14	133	event	event	NOUN
fsr-3780	14	134	risk	risk	NOUN
fsr-3780	14	135	provisions	provision	NOUN
fsr-3780	14	136	in	in	ADP
fsr-3780	14	137	corporate	corporate	ADJ
fsr-3780	14	138	debt	debt	NOUN
fsr-3780	14	139	,	,	PUNCT
fsr-3780	14	140	”	"	PUNCT
fsr-3780	14	141	joseph	joseph	PROPN
fsr-3780	14	142	a.	a.	NOUN
fsr-3780	14	143	fields	fields	PROPN
fsr-3780	14	144	,	,	PUNCT
fsr-3780	14	145	david	david	PROPN
fsr-3780	14	146	s.	s.	PROPN
fsr-3780	14	147	kidwell	kidwell	PROPN
fsr-3780	14	148	,	,	PUNCT
fsr-3780	14	149	and	and	CCONJ
fsr-3780	14	150	linda	linda	PROPN
fsr-3780	14	151	s.	s.	PROPN
fsr-3780	14	152	klein	klein	PROPN
fsr-3780	14	153	,	,	PUNCT
fsr-3780	14	154	3(2	3(2	NUM
fsr-3780	14	155	):	):	PUNCT
fsr-3780	14	156	143	143	NUM
fsr-3780	14	157	156	156	NUM
fsr-3780	14	158	“	"	PUNCT
fsr-3780	14	159	credit	credit	NOUN
fsr-3780	14	160	cards	card	NOUN
fsr-3780	14	161	and	and	CCONJ
fsr-3780	14	162	the	the	DET
fsr-3780	14	163	option	option	NOUN
fsr-3780	14	164	to	to	PART
fsr-3780	14	165	default	default	VERB
fsr-3780	14	166	,	,	PUNCT
fsr-3780	14	167	”	"	PUNCT
fsr-3780	14	168	a.	a.	NOUN
fsr-3780	14	169	charlene	charlene	PROPN
fsr-3780	14	170	sullivan	sullivan	PROPN
fsr-3780	14	171	and	and	CCONJ
fsr-3780	14	172	debra	debra	PROPN
fsr-3780	14	173	drecnik	drecnik	PROPN
fsr-3780	14	174	wor	wor	PROPN
fsr-3780	14	175	den	den	PROPN
fsr-3780	14	176	,	,	PUNCT
fsr-3780	14	177	4(2	4(2	NUM
fsr-3780	14	178	):	):	PUNCT
fsr-3780	14	179	123	123	NUM
fsr-3780	14	180	-	-	SYM
fsr-3780	14	181	l	l	NOUN
fsr-3780	14	182	36	36	NUM
fsr-3780	14	183	“	"	PUNCT
fsr-3780	14	184	efficient	efficient	ADJ
fsr-3780	14	185	frontiers	frontier	NOUN
fsr-3780	14	186	in	in	ADP
fsr-3780	14	187	estate	estate	NOUN
fsr-3780	14	188	planning	planning	NOUN
fsr-3780	14	189	,	,	PUNCT
fsr-3780	14	190	”	"	PUNCT
fsr-3780	14	191	ronald	ronald	PROPN
fsr-3780	14	192	r.	r.	PROPN
fsr-3780	14	193	crabb	crabb	PROPN
fsr-3780	14	194	,	,	PUNCT
fsr-3780	14	195	3(l	3(l	NUM
fsr-3780	14	196	):	):	PUNCT
fsr-3780	14	197	l-27	l-27	NOUN
fsr-3780	14	198	“	"	PUNCT
fsr-3780	14	199	an	an	DET
fsr-3780	14	200	empirical	empirical	ADJ
fsr-3780	14	201	analysis	analysis	NOUN
fsr-3780	14	202	of	of	ADP
fsr-3780	14	203	the	the	DET
fsr-3780	14	204	use	use	NOUN
fsr-3780	14	205	of	of	ADP
fsr-3780	14	206	money	money	NOUN
fsr-3780	14	207	orders	order	NOUN
fsr-3780	14	208	,	,	PUNCT
fsr-3780	14	209	the	the	DET
fsr-3780	14	210	payment	payment	NOUN
fsr-3780	14	211	system	system	NOUN
fsr-3780	14	212	of	of	ADP
fsr-3780	14	213	the	the	DET
fsr-3780	14	214	poor	poor	ADJ
fsr-3780	14	215	,	,	PUNCT
fsr-3780	14	216	”	"	PUNCT
fsr-3780	14	217	kenneth	kenneth	PROPN
fsr-3780	14	218	n.	n.	PROPN
fsr-3780	14	219	daniels	daniels	PROPN
fsr-3780	14	220	,	,	PUNCT
fsr-3780	14	221	neil	neil	PROPN
fsr-3780	14	222	b.	b.	PROPN
fsr-3780	14	223	murphy	murphy	PROPN
fsr-3780	14	224	,	,	PUNCT
fsr-3780	14	225	and	and	CCONJ
fsr-3780	14	226	dennis	dennis	PROPN
fsr-3780	14	227	m.	m.	PROPN
fsr-3780	14	228	o’toole	o’toole	PROPN
fsr-3780	14	229	,	,	PUNCT
fsr-3780	14	230	3	3	NUM
fsr-3780	14	231	(	(	PUNCT
fsr-3780	14	232	1	1	NUM
fsr-3780	14	233	):	):	PUNCT
fsr-3780	14	234	75	75	NUM
fsr-3780	14	235	-	-	SYM
fsr-3780	14	236	81	81	NUM
fsr-3780	14	237	“	"	PUNCT
fsr-3780	14	238	fund	fund	NOUN
fsr-3780	14	239	closings	closing	NOUN
fsr-3780	14	240	as	as	ADP
fsr-3780	14	241	a	a	DET
fsr-3780	14	242	signal	signal	NOUN
fsr-3780	14	243	to	to	ADP
fsr-3780	14	244	investors	investor	NOUN
fsr-3780	14	245	:	:	PUNCT
fsr-3780	14	246	invest	invest	VERB
fsr-3780	14	247	ment	ment	ADJ
fsr-3780	14	248	performance	performance	NOUN
fsr-3780	14	249	of	of	ADP
fsr-3780	14	250	open	open	ADJ
fsr-3780	14	251	-	-	PUNCT
fsr-3780	14	252	end	end	NOUN
fsr-3780	14	253	mutual	mutual	ADJ
fsr-3780	14	254	funds	fund	NOUN
fsr-3780	14	255	that	that	PRON
fsr-3780	14	256	close	close	ADJ
fsr-3780	14	257	to	to	ADP
fsr-3780	14	258	new	new	ADJ
fsr-3780	14	259	shareholders	shareholder	NOUN
fsr-3780	14	260	,	,	PUNCT
fsr-3780	14	261	”	"	PUNCT
fsr-3780	14	262	timothy	timothy	PROPN
fsr-3780	14	263	r.	r.	PROPN
fsr-3780	14	264	smaby	smaby	PROPN
fsr-3780	14	265	and	and	CCONJ
fsr-3780	14	266	john	john	PROPN
fsr-3780	14	267	l.	l.	PROPN
fsr-3780	14	268	fizel	fizel	PROPN
fsr-3780	14	269	,	,	PUNCT
fsr-3780	14	270	4(2	4(2	NUM
fsr-3780	14	271	):	):	PUNCT
fsr-3780	14	272	7	7	NUM
fsr-3780	14	273	l-80	l-80	NOUN
fsr-3780	14	274	“	"	PUNCT
fsr-3780	14	275	household	household	NOUN
fsr-3780	14	276	insolvency	insolvency	NOUN
fsr-3780	14	277	:	:	PUNCT
fsr-3780	14	278	a	a	DET
fsr-3780	14	279	review	review	NOUN
fsr-3780	14	280	of	of	ADP
fsr-3780	14	281	house	house	NOUN
fsr-3780	14	282	hold	hold	VERB
fsr-3780	14	283	debt	debt	NOUN
fsr-3780	14	284	repayment	repayment	NOUN
fsr-3780	14	285	,	,	PUNCT
fsr-3780	14	286	delinquency	delinquency	NOUN
fsr-3780	14	287	and	and	CCONJ
fsr-3780	14	288	bankruptcy	bankruptcy	NOUN
fsr-3780	14	289	,	,	PUNCT
fsr-3780	14	290	”	"	PUNCT
fsr-3780	14	291	sharon	sharon	PROPN
fsr-3780	14	292	a.	a.	PROPN
fsr-3780	14	293	devaney	devaney	PROPN
fsr-3780	14	294	and	and	CCONJ
fsr-3780	14	295	ruth	ruth	PROPN
fsr-3780	14	296	h.	h.	PROPN
fsr-3780	14	297	lytton	lytton	PROPN
fsr-3780	14	298	,	,	PUNCT
fsr-3780	14	299	4(2	4(2	NUM
fsr-3780	14	300	):	):	PUNCT
fsr-3780	14	301	137	137	NUM
fsr-3780	14	302	-	-	PUNCT
fsr-3780	14	303	l	l	NOUN
fsr-3780	14	304	56	56	NUM
fsr-3780	14	305	“	"	PUNCT
fsr-3780	14	306	the	the	DET
fsr-3780	14	307	impact	impact	NOUN
fsr-3780	14	308	of	of	ADP
fsr-3780	14	309	mutual	mutual	ADJ
fsr-3780	14	310	fund	fund	NOUN
fsr-3780	14	311	distributions	distribution	NOUN
fsr-3780	14	312	on	on	ADP
fsr-3780	14	313	after	after	ADP
fsr-3780	14	314	tax	tax	NOUN
fsr-3780	14	315	returns	return	NOUN
fsr-3780	14	316	,	,	PUNCT
fsr-3780	14	317	”	"	PUNCT
fsr-3780	14	318	william	william	PROPN
fsr-3780	14	319	lewis	lewis	PROPN
fsr-3780	14	320	ran	run	VERB
fsr-3780	14	321	dolph	dolph	PROPN
fsr-3780	14	322	,	,	PUNCT
fsr-3780	14	323	3(2	3(2	NUM
fsr-3780	14	324	):	):	PUNCT
fsr-3780	14	325	127	127	NUM
fsr-3780	14	326	-	-	SYM
fsr-3780	14	327	141	141	NUM
fsr-3780	14	328	“	"	PUNCT
fsr-3780	14	329	the	the	DET
fsr-3780	14	330	individual	individual	NOUN
fsr-3780	14	331	’s	’s	PART
fsr-3780	14	332	tax	tax	NOUN
fsr-3780	14	333	-	-	PUNCT
fsr-3780	14	334	exempt	exempt	ADJ
fsr-3780	14	335	bond	bond	NOUN
fsr-3780	14	336	portfolio	portfolio	NOUN
fsr-3780	14	337	decision	decision	NOUN
fsr-3780	14	338	under	under	ADP
fsr-3780	14	339	income	income	NOUN
fsr-3780	14	340	uncertainty	uncertainty	NOUN
fsr-3780	14	341	,	,	PUNCT
fsr-3780	14	342	”	"	PUNCT
fsr-3780	14	343	amy	amy	PROPN
fsr-3780	14	344	v.	v.	PROPN
fsr-3780	14	345	puelz	puelz	PROPN
fsr-3780	14	346	,	,	PUNCT
fsr-3780	14	347	3	3	NUM
fsr-3780	14	348	(	(	PUNCT
fsr-3780	14	349	1	1	NUM
fsr-3780	14	350	):	):	PUNCT
fsr-3780	14	351	59	59	NUM
fsr-3780	14	352	-	-	SYM
fsr-3780	14	353	73	73	NUM
fsr-3780	14	354	“	"	PUNCT
fsr-3780	14	355	the	the	DET
fsr-3780	14	356	market	market	NOUN
fsr-3780	14	357	pricing	pricing	NOUN
fsr-3780	14	358	of	of	ADP
fsr-3780	14	359	disability	disability	NOUN
fsr-3780	14	360	income	income	NOUN
fsr-3780	14	361	in	in	ADP
fsr-3780	14	362	surance	surance	NOUN
fsr-3780	14	363	for	for	ADP
fsr-3780	14	364	individuals	individual	NOUN
fsr-3780	14	365	,	,	PUNCT
fsr-3780	14	366	”	"	PUNCT
fsr-3780	14	367	larry	larry	PROPN
fsr-3780	14	368	a.	a.	PROPN
fsr-3780	14	369	cox	cox	PROPN
fsr-3780	14	370	and	and	CCONJ
fsr-3780	14	371	sandra	sandra	PROPN
fsr-3780	14	372	g.	g.	PROPN
fsr-3780	14	373	gustavson	gustavson	PROPN
fsr-3780	14	374	,	,	PUNCT
fsr-3780	14	375	4(2	4(2	NUM
fsr-3780	14	376	):	):	PUNCT
fsr-3780	14	377	109	109	NUM
fsr-3780	14	378	-	-	SYM
fsr-3780	14	379	122	122	NUM
fsr-3780	14	380	167	167	NUM
fsr-3780	14	381	“	"	PUNCT
fsr-3780	14	382	optimal	optimal	ADJ
fsr-3780	14	383	holding	holding	NOUN
fsr-3780	14	384	period	period	NOUN
fsr-3780	14	385	of	of	ADP
fsr-3780	14	386	assets	asset	NOUN
fsr-3780	14	387	that	that	PRON
fsr-3780	14	388	must	must	AUX
fsr-3780	14	389	be	be	AUX
fsr-3780	14	390	liquidated	liquidate	VERB
fsr-3780	14	391	,	,	PUNCT
fsr-3780	14	392	”	"	PUNCT
fsr-3780	14	393	john	john	PROPN
fsr-3780	14	394	r.	r.	PROPN
fsr-3780	14	395	knight	knight	PROPN
fsr-3780	14	396	and	and	CCONJ
fsr-3780	14	397	lewis	lewis	PROPN
fsr-3780	14	398	mandell	mandell	PROPN
fsr-3780	14	399	,	,	PUNCT
fsr-3780	14	400	4(2	4(2	NUM
fsr-3780	14	401	):	):	PUNCT
fsr-3780	14	402	97	97	NUM
fsr-3780	14	403	-	-	SYM
fsr-3780	14	404	108	108	NUM
fsr-3780	14	405	“	"	PUNCT
fsr-3780	14	406	an	an	DET
fsr-3780	14	407	optimization	optimization	NOUN
fsr-3780	14	408	model	model	NOUN
fsr-3780	14	409	for	for	ADP
fsr-3780	14	410	scheduling	scheduling	NOUN
fsr-3780	14	411	with	with	ADP
fsr-3780	14	412	drawals	drawal	NOUN
fsr-3780	14	413	from	from	ADP
fsr-3780	14	414	tax	tax	NOUN
fsr-3780	14	415	deferred	defer	VERB
fsr-3780	14	416	retirement	retirement	NOUN
fsr-3780	14	417	ac	ac	PROPN
fsr-3780	14	418	counts	count	NOUN
fsr-3780	14	419	,	,	PUNCT
fsr-3780	14	420	”	"	PUNCT
fsr-3780	14	421	cliff	cliff	NOUN
fsr-3780	14	422	t.	t.	PROPN
fsr-3780	14	423	ragsdale	ragsdale	PROPN
fsr-3780	14	424	,	,	PUNCT
fsr-3780	14	425	andrew	andrew	PROPN
fsr-3780	14	426	f.	f.	PROPN
fsr-3780	14	427	seila	seila	PROPN
fsr-3780	14	428	,	,	PUNCT
fsr-3780	14	429	and	and	CCONJ
fsr-3780	14	430	philip	philip	PROPN
fsr-3780	14	431	l.	l.	PROPN
fsr-3780	14	432	little	little	PROPN
fsr-3780	14	433	,	,	PUNCT
fsr-3780	14	434	3(2	3(2	NUM
fsr-3780	14	435	):	):	PUNCT
fsr-3780	14	436	93	93	NUM
fsr-3780	14	437	-	-	SYM
fsr-3780	14	438	108	108	NUM
fsr-3780	14	439	“	"	PUNCT
fsr-3780	14	440	a	a	DET
fsr-3780	14	441	practitioner	practitioner	NOUN
fsr-3780	14	442	’s	’s	PART
fsr-3780	14	443	perspective	perspective	NOUN
fsr-3780	14	444	:	:	PUNCT
fsr-3780	14	445	comments	comment	NOUN
fsr-3780	14	446	on	on	ADP
fsr-3780	14	447	‘	'	PUNCT
fsr-3780	14	448	analysis	analysis	NOUN
fsr-3780	14	449	of	of	ADP
fsr-3780	14	450	u.s	u.s	PROPN
fsr-3780	14	451	.	.	PROPN
fsr-3780	14	452	savings	saving	NOUN
fsr-3780	14	453	bonds	bond	NOUN
fsr-3780	14	454	,	,	PUNCT
fsr-3780	14	455	“	"	PUNCT
fsr-3780	14	456	’	'	PUNCT
fsr-3780	14	457	barbara	barbara	PROPN
fsr-3780	14	458	s.	s.	PROPN
fsr-3780	14	459	poole	poole	PROPN
fsr-3780	14	460	,	,	PUNCT
fsr-3780	14	461	4	4	NUM
fsr-3780	14	462	(	(	PUNCT
fsr-3780	14	463	1	1	NUM
fsr-3780	14	464	):	):	PUNCT
fsr-3780	14	465	57	57	NUM
fsr-3780	14	466	-	-	SYM
fsr-3780	14	467	60	60	NUM
fsr-3780	14	468	“	"	PUNCT
fsr-3780	14	469	a	a	DET
fsr-3780	14	470	practitioner	practitioner	NOUN
fsr-3780	14	471	’s	’s	PART
fsr-3780	14	472	perspective	perspective	NOUN
fsr-3780	14	473	:	:	PUNCT
fsr-3780	14	474	comments	comment	NOUN
fsr-3780	14	475	on	on	ADP
fsr-3780	14	476	‘	'	PUNCT
fsr-3780	14	477	asset	asset	NOUN
fsr-3780	14	478	allocation	allocation	NOUN
fsr-3780	14	479	,	,	PUNCT
fsr-3780	14	480	life	life	NOUN
fsr-3780	14	481	expectancy	expectancy	NOUN
fsr-3780	14	482	and	and	CCONJ
fsr-3780	14	483	shortfall,“‘barbaras	shortfall,“‘barbara	NOUN
fsr-3780	14	484	.	.	PUNCT
fsr-3780	15	1	poole,3(2	poole,3(2	NUM
fsr-3780	15	2	):	):	PUNCT
fsr-3780	15	3	157	157	NUM
fsr-3780	15	4	-	-	SYM
fsr-3780	15	5	158	158	NUM
fsr-3780	15	6	“	"	PUNCT
fsr-3780	15	7	quantifying	quantify	VERB
fsr-3780	15	8	present	present	ADJ
fsr-3780	15	9	valuation	valuation	NOUN
fsr-3780	15	10	errors	error	NOUN
fsr-3780	15	11	,	,	PUNCT
fsr-3780	15	12	”	"	PUNCT
fsr-3780	15	13	susan	susan	PROPN
fsr-3780	15	14	mangier0	mangier0	PROPN
fsr-3780	15	15	and	and	CCONJ
fsr-3780	15	16	george	george	PROPN
fsr-3780	15	17	mangiero	mangiero	PROPN
fsr-3780	15	18	,	,	PUNCT
fsr-3780	15	19	4	4	NUM
fsr-3780	15	20	(	(	PUNCT
fsr-3780	15	21	1	1	NUM
fsr-3780	15	22	):	):	PUNCT
fsr-3780	15	23	23	23	NUM
fsr-3780	15	24	30	30	NUM
fsr-3780	15	25	“	"	PUNCT
fsr-3780	15	26	real	real	ADJ
fsr-3780	15	27	income	income	NOUN
fsr-3780	15	28	growth	growth	NOUN
fsr-3780	15	29	and	and	CCONJ
fsr-3780	15	30	optimal	optimal	ADJ
fsr-3780	15	31	credit	credit	NOUN
fsr-3780	15	32	use	use	NOUN
fsr-3780	15	33	,	,	PUNCT
fsr-3780	15	34	”	"	PUNCT
fsr-3780	15	35	jessie	jessie	PROPN
fsr-3780	15	36	x.	x.	PROPN
fsr-3780	15	37	fan	fan	PROPN
fsr-3780	15	38	,	,	PUNCT
fsr-3780	15	39	y.	y.	PROPN
fsr-3780	15	40	regina	regina	PROPN
fsr-3780	15	41	chang	chang	PROPN
fsr-3780	15	42	,	,	PUNCT
fsr-3780	15	43	and	and	CCONJ
fsr-3780	15	44	sher	sher	PROPN
fsr-3780	15	45	man	man	PROPN
fsr-3780	15	46	hanna	hanna	PROPN
fsr-3780	15	47	,	,	PUNCT
fsr-3780	15	48	3(l	3(l	NUM
fsr-3780	15	49	):	):	PUNCT
fsr-3780	15	50	45	45	NUM
fsr-3780	15	51	-	-	SYM
fsr-3780	15	52	58	58	NUM
fsr-3780	15	53	“	"	PUNCT
fsr-3780	15	54	a	a	DET
fsr-3780	15	55	simplified	simplified	ADJ
fsr-3780	15	56	approach	approach	NOUN
fsr-3780	15	57	to	to	ADP
fsr-3780	15	58	measuring	measure	VERB
fsr-3780	15	59	bond	bond	NOUN
fsr-3780	15	60	duration	duration	NOUN
fsr-3780	15	61	,	,	PUNCT
fsr-3780	15	62	”	"	PUNCT
fsr-3780	15	63	jean	jean	PROPN
fsr-3780	15	64	louis	louis	PROPN
fsr-3780	15	65	heck	heck	PROPN
fsr-3780	15	66	,	,	PUNCT
fsr-3780	15	67	terry	terry	PROPN
fsr-3780	15	68	l.	l.	PROPN
fsr-3780	15	69	zivney	zivney	PROPN
fsr-3780	15	70	,	,	PUNCT
fsr-3780	15	71	and	and	CCONJ
fsr-3780	15	72	naval	naval	PROPN
fsr-3780	15	73	k.	k.	PROPN
fsr-3780	15	74	modani	modani	PROPN
fsr-3780	15	75	,	,	PUNCT
fsr-3780	15	76	4	4	NUM
fsr-3780	15	77	(	(	PUNCT
fsr-3780	15	78	1	1	NUM
fsr-3780	16	1	):	):	PUNCT
fsr-3780	16	2	3	3	NUM
fsr-3780	16	3	l-40	l-40	ADJ
fsr-3780	16	4	“	"	PUNCT
fsr-3780	16	5	tax	tax	NOUN
fsr-3780	16	6	savings	saving	NOUN
fsr-3780	16	7	opportunities	opportunity	NOUN
fsr-3780	16	8	in	in	ADP
fsr-3780	16	9	estate	estate	NOUN
fsr-3780	16	10	freeze	freeze	NOUN
fsr-3780	16	11	transactions	transaction	NOUN
fsr-3780	16	12	:	:	PUNCT
fsr-3780	16	13	an	an	DET
fsr-3780	16	14	application	application	NOUN
fsr-3780	16	15	of	of	ADP
fsr-3780	16	16	the	the	DET
fsr-3780	16	17	black	black	ADJ
fsr-3780	16	18	scholes	schole	NOUN
fsr-3780	16	19	model	model	NOUN
fsr-3780	16	20	,	,	PUNCT
fsr-3780	16	21	”	"	PUNCT
fsr-3780	16	22	james	james	PROPN
fsr-3780	16	23	r.	r.	PROPN
fsr-3780	16	24	hamill	hamill	PROPN
fsr-3780	16	25	and	and	CCONJ
fsr-3780	16	26	joel	joel	PROPN
fsr-3780	16	27	s.	s.	PROPN
fsr-3780	16	28	stemberg	stemberg	PROPN
fsr-3780	16	29	,	,	PUNCT
fsr-3780	16	30	4	4	NUM
fsr-3780	16	31	(	(	PUNCT
fsr-3780	16	32	1	1	NUM
fsr-3780	16	33	):	):	PUNCT
fsr-3780	16	34	9	9	NUM
fsr-3780	16	35	-	-	SYM
fsr-3780	16	36	22	22	NUM
fsr-3780	16	37	“	"	PUNCT
fsr-3780	16	38	using	use	VERB
fsr-3780	16	39	the	the	DET
fsr-3780	16	40	predictability	predictability	NOUN
fsr-3780	16	41	of	of	ADP
fsr-3780	16	42	long	long	ADJ
fsr-3780	16	43	-	-	PUNCT
fsr-3780	16	44	horizon	horizon	NOUN
fsr-3780	16	45	stock	stock	NOUN
fsr-3780	16	46	returns	return	NOUN
fsr-3780	16	47	to	to	PART
fsr-3780	16	48	enhance	enhance	VERB
fsr-3780	16	49	portfolio	portfolio	NOUN
fsr-3780	16	50	per	per	ADP
fsr-3780	16	51	formance	formance	NOUN
fsr-3780	16	52	,	,	PUNCT
fsr-3780	16	53	”	"	PUNCT
fsr-3780	16	54	steven	steven	PROPN
fsr-3780	16	55	p.	p.	PROPN
fsr-3780	16	56	rich	rich	PROPN
fsr-3780	16	57	and	and	CCONJ
fsr-3780	16	58	william	william	PROPN
fsr-3780	16	59	reichenstein	reichenstein	PROPN
fsr-3780	16	60	,	,	PUNCT
fsr-3780	16	61	3	3	NUM
fsr-3780	16	62	(	(	PUNCT
fsr-3780	16	63	1	1	NUM
fsr-3780	16	64	):	):	PUNCT
fsr-3780	16	65	29	29	NUM
fsr-3780	16	66	-	-	SYM
fsr-3780	16	67	43	43	NUM