id	sid	tid	token	lemma	pos
fsr-3790	1	1	pii	pii	PROPN
fsr-3790	1	2	:	:	PUNCT
fsr-3790	1	3	s1057	s1057	NOUN
fsr-3790	1	4	-	-	PUNCT
fsr-3790	1	5	0810(96)90027	0810(96)90027	NUM
fsr-3790	1	6	-	-	PUNCT
fsr-3790	1	7	x	x	ADJ
fsr-3790	1	8	financial	financial	ADJ
fsr-3790	1	9	services	service	NOUN
fsr-3790	1	10	review	review	NOUN
fsr-3790	1	11	,	,	PUNCT
fsr-3790	1	12	5(l	5(l	NUM
fsr-3790	1	13	):	):	PUNCT
fsr-3790	1	14	57	57	NUM
fsr-3790	1	15	-	-	SYM
fsr-3790	1	16	70	70	NUM
fsr-3790	1	17	copyright	copyright	NOUN
fsr-3790	1	18	0	0	NUM
fsr-3790	1	19	1996	1996	NUM
fsr-3790	1	20	by	by	ADP
fsr-3790	1	21	jai	jai	PROPN
fsr-3790	1	22	press	press	PROPN
fsr-3790	1	23	inc	inc	PROPN
fsr-3790	1	24	.	.	PROPN
fsr-3790	1	25	issn	issn	PROPN
fsr-3790	1	26	:	:	PUNCT
fsr-3790	1	27	1057	1057	NUM
fsr-3790	1	28	-	-	SYM
fsr-3790	1	29	0810	0810	NUM
fsr-3790	1	30	all	all	DET
fsr-3790	1	31	rights	right	NOUN
fsr-3790	1	32	of	of	ADP
fsr-3790	1	33	reproduction	reproduction	NOUN
fsr-3790	1	34	in	in	ADP
fsr-3790	1	35	any	any	DET
fsr-3790	1	36	form	form	NOUN
fsr-3790	1	37	reserved	reserve	VERB
fsr-3790	1	38	.	.	PUNCT
fsr-3790	2	1	ratios	ratio	NOUN
fsr-3790	2	2	and	and	CCONJ
fsr-3790	2	3	benchmarks	benchmark	NOUN
fsr-3790	2	4	for	for	ADP
fsr-3790	2	5	measuring	measure	VERB
fsr-3790	2	6	the	the	DET
fsr-3790	2	7	financial	financial	ADJ
fsr-3790	2	8	well	well	NOUN
fsr-3790	2	9	-	-	PUNCT
fsr-3790	2	10	being	being	NOUN
fsr-3790	2	11	of	of	ADP
fsr-3790	2	12	families	family	NOUN
fsr-3790	2	13	and	and	CCONJ
fsr-3790	2	14	individuals	individual	NOUN
fsr-3790	2	15	sue	sue	VERB
fsr-3790	2	16	a.	a.	NOUN
fsr-3790	2	17	greninger	greninger	PROPN
fsr-3790	2	18	vickie	vickie	PROPN
fsr-3790	2	19	l.	l.	PROPN
fsr-3790	2	20	hampton	hampton	PROPN
fsr-3790	2	21	kamol	kamol	PROPN
fsr-3790	2	22	a.	a.	PROPN
fsr-3790	2	23	kitt	kitt	PROPN
fsr-3790	2	24	joseph	joseph	PROPN
fsr-3790	2	25	a.	a.	PROPN
fsr-3790	2	26	achacoso	achacoso	PROPN
fsr-3790	2	27	financial	financial	ADJ
fsr-3790	2	28	planners	planner	NOUN
fsr-3790	2	29	and	and	CCONJ
fsr-3790	2	30	educators	educator	NOUN
fsr-3790	2	31	comprised	comprise	VERB
fsr-3790	2	32	a	a	DET
fsr-3790	2	33	panel	panel	NOUN
fsr-3790	2	34	of	of	ADP
fsr-3790	2	35	156	156	NUM
fsr-3790	2	36	experts	expert	NOUN
fsr-3790	2	37	in	in	ADP
fsr-3790	2	38	this	this	DET
fsr-3790	2	39	delphi	delphi	NOUN
fsr-3790	2	40	study	study	NOUN
fsr-3790	2	41	designed	design	VERB
fsr-3790	2	42	to	to	PART
fsr-3790	2	43	identify	identify	VERB
fsr-3790	2	44	and	and	CCONJ
fsr-3790	2	45	refine	refine	VERB
fsr-3790	2	46	ratios	ratio	NOUN
fsr-3790	2	47	and	and	CCONJ
fsr-3790	2	48	benchmarks	benchmark	NOUN
fsr-3790	2	49	for	for	ADP
fsr-3790	2	50	measuring	measure	VERB
fsr-3790	2	51	financial	financial	ADJ
fsr-3790	2	52	well	well	NOUN
fsr-3790	2	53	being	being	NOUN
fsr-3790	2	54	.	.	PUNCT
fsr-3790	3	1	consensus	consensus	NOUN
fsr-3790	3	2	between	between	ADP
fsr-3790	3	3	the	the	DET
fsr-3790	3	4	two	two	NUM
fsr-3790	3	5	groups	group	NOUN
fsr-3790	3	6	existed	exist	VERB
fsr-3790	3	7	for	for	ADP
fsr-3790	3	8	benchmarks	benchmark	NOUN
fsr-3790	3	9	on	on	ADP
fsr-3790	3	10	20	20	NUM
fsr-3790	3	11	of	of	ADP
fsr-3790	3	12	22	22	NUM
fsr-3790	3	13	ratios	ratio	NOUN
fsr-3790	3	14	in	in	ADP
fsr-3790	3	15	the	the	DET
fsr-3790	3	16	areas	area	NOUN
fsr-3790	3	17	of	of	ADP
fsr-3790	3	18	liquidity	liquidity	NOUN
fsr-3790	3	19	,	,	PUNCT
fsr-3790	3	20	savings	saving	NOUN
fsr-3790	3	21	,	,	PUNCT
fsr-3790	3	22	asset	asset	NOUN
fsr-3790	3	23	allocation	allocation	NOUN
fsr-3790	3	24	,	,	PUNCT
fsr-3790	3	25	inflation	inflation	NOUN
fsr-3790	3	26	prorection	prorection	NOUN
fsr-3790	3	27	,	,	PUNCT
fsr-3790	3	28	tax	tax	NOUN
fsr-3790	3	29	burden	burden	NOUN
fsr-3790	3	30	,	,	PUNCT
fsr-3790	3	31	hous	hous	ADJ
fsr-3790	3	32	ing	ing	ADJ
fsr-3790	3	33	expenses	expense	NOUN
fsr-3790	3	34	,	,	PUNCT
fsr-3790	3	35	and	and	CCONJ
fsr-3790	3	36	insolvency	insolvency	NOUN
fsr-3790	3	37	/	/	SYM
fsr-3790	3	38	credit	credit	NOUN
fsr-3790	3	39	.	.	PUNCT
fsr-3790	4	1	consensus	consensus	NOUN
fsr-3790	4	2	regarding	regard	VERB
fsr-3790	4	3	the	the	DET
fsr-3790	4	4	usefulness	usefulness	NOUN
fsr-3790	4	5	of	of	ADP
fsr-3790	4	6	specific	specific	ADJ
fsr-3790	4	7	ratios	ratio	NOUN
fsr-3790	4	8	was	be	AUX
fsr-3790	4	9	observed	observe	VERB
fsr-3790	4	10	for	for	ADP
fsr-3790	4	11	liquidity	liquidity	NOUN
fsr-3790	4	12	and	and	CCONJ
fsr-3790	4	13	tax	tax	NOUN
fsr-3790	4	14	burden	burden	NOUN
fsr-3790	4	15	but	but	CCONJ
fsr-3790	4	16	not	not	PART
fsr-3790	4	17	for	for	ADP
fsr-3790	4	18	inflation	inflation	NOUN
fsr-3790	4	19	protection	protection	NOUN
fsr-3790	4	20	and	and	CCONJ
fsr-3790	4	21	insolvency	insolvency	NOUN
fsr-3790	4	22	/	/	SYM
fsr-3790	4	23	credit	credit	NOUN
fsr-3790	4	24	.	.	PUNCT
fsr-3790	5	1	the	the	DET
fsr-3790	5	2	preferred	preferred	ADJ
fsr-3790	5	3	ratios	ratio	NOUN
fsr-3790	5	4	were	be	AUX
fsr-3790	5	5	generally	generally	ADV
fsr-3790	5	6	less	less	ADV
fsr-3790	5	7	complex	complex	ADJ
fsr-3790	5	8	and	and	CCONJ
fsr-3790	5	9	more	more	ADV
fsr-3790	5	10	easily	easily	ADV
fsr-3790	5	11	measured	measure	VERB
fsr-3790	5	12	than	than	ADP
fsr-3790	5	13	many	many	ADJ
fsr-3790	5	14	of	of	ADP
fsr-3790	5	15	the	the	DET
fsr-3790	5	16	ratios	ratio	NOUN
fsr-3790	5	17	used	use	VERB
fsr-3790	5	18	in	in	ADP
fsr-3790	5	19	previous	previous	ADJ
fsr-3790	5	20	work	work	NOUN
fsr-3790	5	21	.	.	PUNCT
fsr-3790	6	1	from	from	ADP
fsr-3790	6	2	the	the	DET
fsr-3790	6	3	findings	finding	NOUN
fsr-3790	6	4	,	,	PUNCT
fsr-3790	6	5	a	a	DET
fsr-3790	6	6	projile	projile	NOUN
fsr-3790	6	7	of	of	ADP
fsr-3790	6	8	jkmcial	jkmcial	ADJ
fsr-3790	6	9	well	well	ADV
fsr-3790	6	10	-	-	PUNCT
fsr-3790	6	11	being	being	NOUN
fsr-3790	6	12	for	for	ADP
fsr-3790	6	13	the	the	DET
fsr-3790	6	14	typical	typical	ADJ
fsr-3790	6	15	family	family	NOUN
fsr-3790	6	16	/	/	SYM
fsr-3790	6	17	individual	individual	NOUN
fsr-3790	6	18	was	be	AUX
fsr-3790	6	19	proposed	propose	VERB
fsr-3790	6	20	.	.	PUNCT
fsr-3790	7	1	financial	financial	ADJ
fsr-3790	7	2	planning	planning	NOUN
fsr-3790	7	3	,	,	PUNCT
fsr-3790	7	4	as	as	ADP
fsr-3790	7	5	a	a	DET
fsr-3790	7	6	profession	profession	NOUN
fsr-3790	7	7	,	,	PUNCT
fsr-3790	7	8	has	have	AUX
fsr-3790	7	9	evolved	evolve	VERB
fsr-3790	7	10	and	and	CCONJ
fsr-3790	7	11	matured	mature	VERB
fsr-3790	7	12	over	over	ADP
fsr-3790	7	13	the	the	DET
fsr-3790	7	14	past	past	ADJ
fsr-3790	7	15	two	two	NUM
fsr-3790	7	16	decades	decade	NOUN
fsr-3790	7	17	.	.	PUNCT
fsr-3790	8	1	while	while	SCONJ
fsr-3790	8	2	many	many	ADJ
fsr-3790	8	3	of	of	ADP
fsr-3790	8	4	the	the	DET
fsr-3790	8	5	original	original	ADJ
fsr-3790	8	6	certified	certify	VERB
fsr-3790	8	7	financial	financial	ADJ
fsr-3790	8	8	planner	planner	NOUN
fsr-3790	8	9	(	(	PUNCT
fsr-3790	8	10	cfp	cfp	NOUN
fsr-3790	8	11	)	)	PUNCT
fsr-3790	8	12	practitioners	practitioner	NOUN
fsr-3790	8	13	migrated	migrate	VERB
fsr-3790	8	14	from	from	ADP
fsr-3790	8	15	related	related	ADJ
fsr-3790	8	16	disciplines	discipline	NOUN
fsr-3790	8	17	such	such	ADJ
fsr-3790	8	18	as	as	ADP
fsr-3790	8	19	accounting	accounting	NOUN
fsr-3790	8	20	,	,	PUNCT
fsr-3790	8	21	insurance	insurance	NOUN
fsr-3790	8	22	,	,	PUNCT
fsr-3790	8	23	and	and	CCONJ
fsr-3790	8	24	finance	finance	NOUN
fsr-3790	8	25	,	,	PUNCT
fsr-3790	8	26	a	a	DET
fsr-3790	8	27	growing	grow	VERB
fsr-3790	8	28	proportion	proportion	NOUN
fsr-3790	8	29	of	of	ADP
fsr-3790	8	30	young	young	ADJ
fsr-3790	8	31	people	people	NOUN
fsr-3790	8	32	are	be	AUX
fsr-3790	8	33	seeking	seek	VERB
fsr-3790	8	34	to	to	PART
fsr-3790	8	35	pursue	pursue	VERB
fsr-3790	8	36	financial	financial	ADJ
fsr-3790	8	37	planning	planning	NOUN
fsr-3790	8	38	as	as	ADP
fsr-3790	8	39	their	their	PRON
fsr-3790	8	40	initial	initial	ADJ
fsr-3790	8	41	career	career	NOUN
fsr-3790	8	42	choice	choice	NOUN
fsr-3790	8	43	(	(	PUNCT
fsr-3790	8	44	wechsler	wechsler	PROPN
fsr-3790	8	45	&	&	CCONJ
fsr-3790	8	46	longstaff	longstaff	PROPN
fsr-3790	8	47	,	,	PUNCT
fsr-3790	8	48	1996	1996	NUM
fsr-3790	8	49	)	)	PUNCT
fsr-3790	8	50	.	.	PUNCT
fsr-3790	9	1	colleges	college	NOUN
fsr-3790	9	2	and	and	CCONJ
fsr-3790	9	3	universities	university	NOUN
fsr-3790	9	4	have	have	AUX
fsr-3790	9	5	responded	respond	VERB
fsr-3790	9	6	by	by	ADP
fsr-3790	9	7	developing	develop	VERB
fsr-3790	9	8	programs	program	NOUN
fsr-3790	9	9	to	to	PART
fsr-3790	9	10	meet	meet	VERB
fsr-3790	9	11	the	the	DET
fsr-3790	9	12	growing	grow	VERB
fsr-3790	9	13	demand	demand	NOUN
fsr-3790	9	14	for	for	ADP
fsr-3790	9	15	planners	planner	NOUN
fsr-3790	9	16	in	in	ADP
fsr-3790	9	17	this	this	DET
fsr-3790	9	18	emerging	emerge	VERB
fsr-3790	9	19	field	field	NOUN
fsr-3790	9	20	.	.	PUNCT
fsr-3790	10	1	there	there	PRON
fsr-3790	10	2	are	be	VERB
fsr-3790	10	3	now	now	ADV
fsr-3790	10	4	more	more	ADJ
fsr-3790	10	5	than	than	ADP
fsr-3790	10	6	70	70	NUM
fsr-3790	10	7	colleges	college	NOUN
fsr-3790	10	8	and	and	CCONJ
fsr-3790	10	9	universities	university	NOUN
fsr-3790	10	10	in	in	ADP
fsr-3790	10	11	the	the	DET
fsr-3790	10	12	united	united	PROPN
fsr-3790	10	13	states	states	PROPN
fsr-3790	10	14	offering	offer	VERB
fsr-3790	10	15	programs	program	NOUN
fsr-3790	10	16	in	in	ADP
fsr-3790	10	17	financial	financial	ADJ
fsr-3790	10	18	planning	planning	NOUN
fsr-3790	10	19	(	(	PUNCT
fsr-3790	10	20	wechsler	wechsler	PROPN
fsr-3790	10	21	&	&	CCONJ
fsr-3790	10	22	longstaff	longstaff	PROPN
fsr-3790	10	23	,	,	PUNCT
fsr-3790	10	24	1996	1996	NUM
fsr-3790	10	25	)	)	PUNCT
fsr-3790	10	26	.	.	PUNCT
fsr-3790	11	1	due	due	ADP
fsr-3790	11	2	to	to	ADP
fsr-3790	11	3	this	this	DET
fsr-3790	11	4	rapid	rapid	ADJ
fsr-3790	11	5	growth	growth	NOUN
fsr-3790	11	6	,	,	PUNCT
fsr-3790	11	7	standardization	standardization	NOUN
fsr-3790	11	8	of	of	ADP
fsr-3790	11	9	fman	fman	ADJ
fsr-3790	11	10	cial	cial	ADJ
fsr-3790	11	11	measures	measure	NOUN
fsr-3790	11	12	and	and	CCONJ
fsr-3790	11	13	terminology	terminology	NOUN
fsr-3790	11	14	in	in	ADP
fsr-3790	11	15	the	the	DET
fsr-3790	11	16	field	field	NOUN
fsr-3790	11	17	has	have	AUX
fsr-3790	11	18	been	be	AUX
fsr-3790	11	19	limited	limit	VERB
fsr-3790	11	20	.	.	PUNCT
fsr-3790	12	1	in	in	ADP
fsr-3790	12	2	a	a	DET
fsr-3790	12	3	recent	recent	ADJ
fsr-3790	12	4	discussion	discussion	NOUN
fsr-3790	12	5	of	of	ADP
fsr-3790	12	6	the	the	DET
fsr-3790	12	7	need	need	NOUN
fsr-3790	12	8	for	for	ADP
fsr-3790	12	9	practice	practice	NOUN
fsr-3790	12	10	standards	standard	NOUN
fsr-3790	12	11	in	in	ADP
fsr-3790	12	12	financial	financial	ADJ
fsr-3790	12	13	planning	planning	NOUN
fsr-3790	12	14	,	,	PUNCT
fsr-3790	12	15	kochis	kochis	X
fsr-3790	12	16	(	(	PUNCT
fsr-3790	12	17	1996	1996	NUM
fsr-3790	12	18	)	)	PUNCT
fsr-3790	12	19	contrasted	contrast	VERB
fsr-3790	12	20	the	the	DET
fsr-3790	12	21	extensive	extensive	ADJ
fsr-3790	12	22	development	development	NOUN
fsr-3790	12	23	of	of	ADP
fsr-3790	12	24	such	such	ADJ
fsr-3790	12	25	standards	standard	NOUN
fsr-3790	12	26	in	in	ADP
fsr-3790	12	27	medicine	medicine	NOUN
fsr-3790	12	28	to	to	ADP
fsr-3790	12	29	their	their	PRON
fsr-3790	12	30	dearth	dearth	NOUN
fsr-3790	12	31	in	in	ADP
fsr-3790	12	32	financial	financial	ADJ
fsr-3790	12	33	planning	planning	NOUN
fsr-3790	12	34	.	.	PUNCT
fsr-3790	13	1	he	he	PRON
fsr-3790	13	2	con	con	PROPN
fsr-3790	13	3	cluded	clude	VERB
fsr-3790	13	4	by	by	ADP
fsr-3790	13	5	saying	say	VERB
fsr-3790	13	6	,	,	PUNCT
fsr-3790	13	7	“	"	PUNCT
fsr-3790	13	8	in	in	ADP
fsr-3790	13	9	direct	direct	ADJ
fsr-3790	13	10	contrast	contrast	NOUN
fsr-3790	13	11	,	,	PUNCT
fsr-3790	13	12	there	there	PRON
fsr-3790	13	13	are	be	VERB
fsr-3790	13	14	no	no	DET
fsr-3790	13	15	defined	define	VERB
fsr-3790	13	16	standards	standard	NOUN
fsr-3790	13	17	of	of	ADP
fsr-3790	13	18	practice	practice	NOUN
fsr-3790	13	19	that	that	PRON
fsr-3790	13	20	are	be	AUX
fsr-3790	13	21	gen	gen	AUX
fsr-3790	13	22	erally	erally	ADV
fsr-3790	13	23	accepted	accept	VERB
fsr-3790	13	24	by	by	ADP
fsr-3790	13	25	today	today	NOUN
fsr-3790	13	26	’s	’s	PART
fsr-3790	13	27	financial	financial	ADJ
fsr-3790	13	28	planning	planning	NOUN
fsr-3790	13	29	profession	profession	NOUN
fsr-3790	13	30	”	"	PUNCT
fsr-3790	13	31	(	(	PUNCT
fsr-3790	13	32	p.	p.	NOUN
fsr-3790	13	33	20	20	NUM
fsr-3790	13	34	)	)	PUNCT
fsr-3790	13	35	.	.	PUNCT
fsr-3790	14	1	sue	sue	PROPN
fsr-3790	14	2	a.	a.	NOUN
fsr-3790	14	3	greninger	greninger	NOUN
fsr-3790	14	4	,	,	PUNCT
fsr-3790	14	5	vickie	vickie	PROPN
fsr-3790	14	6	l.	l.	PROPN
fsr-3790	14	7	hampton	hampton	PROPN
fsr-3790	14	8	,	,	PUNCT
fsr-3790	14	9	kamd	kamd	PROPN
fsr-3790	14	10	a.	a.	PROPN
fsr-3790	14	11	kit	kit	PROPN
fsr-3790	14	12	&	&	CCONJ
fsr-3790	14	13	and	and	CCONJ
fsr-3790	14	14	joseph	joseph	PROPN
fsr-3790	14	15	a.	a.	PROPN
fsr-3790	14	16	achacoso	achacoso	PROPN
fsr-3790	14	17	l	l	PROPN
fsr-3790	14	18	human	human	PROPN
fsr-3790	14	19	ecology	ecology	PROPN
fsr-3790	14	20	department	department	PROPN
fsr-3790	14	21	,	,	PUNCT
fsr-3790	14	22	the	the	DET
fsr-3790	14	23	university	university	PROPN
fsr-3790	14	24	of	of	ADP
fsr-3790	14	25	texas	texas	PROPN
fsr-3790	14	26	,	,	PUNCT
fsr-3790	14	27	austin	austin	PROPN
fsr-3790	14	28	,	,	PUNCT
fsr-3790	14	29	tx	tx	PROPN
fsr-3790	14	30	78712	78712	NUM
fsr-3790	14	31	;	;	PUNCT
fsr-3790	14	32	e	e	X
fsr-3790	14	33	-	-	NOUN
fsr-3790	14	34	mail	mail	NOUN
fsr-3790	14	35	:	:	PUNCT
fsr-3790	15	1	sgreninger@mail.utexas.edu	sgreninger@mail.utexas.edu	PROPN
fsr-3790	15	2	,	,	PUNCT
fsr-3790	15	3	v.hampton@mail.utexas.edu	v.hampton@mail.utexas.edu	NOUN
fsr-3790	15	4	,	,	PUNCT
fsr-3790	15	5	kkitt@mail.utexas.edu	kkitt@mail.utexas.edu	PROPN
fsr-3790	15	6	,	,	PUNCT
fsr-3790	15	7	and	and	CCONJ
fsr-3790	15	8	jocoso@utxvms.cc.utexas.edu	jocoso@utxvms.cc.utexas.edu	NOUN
fsr-3790	15	9	.	.	PUNCT
fsr-3790	16	1	58	58	NUM
fsr-3790	16	2	financial	financial	ADJ
fsr-3790	16	3	services	service	NOUN
fsr-3790	16	4	review	review	VERB
fsr-3790	16	5	5	5	NUM
fsr-3790	16	6	(	(	PUNCT
fsr-3790	16	7	1	1	NUM
fsr-3790	16	8	)	)	PUNCT
fsr-3790	16	9	1996	1996	NUM
fsr-3790	16	10	the	the	DET
fsr-3790	16	11	fundamental	fundamental	ADJ
fsr-3790	16	12	goal	goal	NOUN
fsr-3790	16	13	of	of	ADP
fsr-3790	16	14	this	this	DET
fsr-3790	16	15	project	project	NOUN
fsr-3790	16	16	was	be	AUX
fsr-3790	16	17	to	to	PART
fsr-3790	16	18	identify	identify	VERB
fsr-3790	16	19	and	and	CCONJ
fsr-3790	16	20	refine	refine	VERB
fsr-3790	16	21	important	important	ADJ
fsr-3790	16	22	,	,	PUNCT
fsr-3790	16	23	useful	useful	ADJ
fsr-3790	16	24	ratios	ratio	NOUN
fsr-3790	16	25	and	and	CCONJ
fsr-3790	16	26	benchmarks	benchmark	NOUN
fsr-3790	16	27	for	for	ADP
fsr-3790	16	28	assessing	assess	VERB
fsr-3790	16	29	the	the	DET
fsr-3790	16	30	financial	financial	ADJ
fsr-3790	16	31	well	well	NOUN
fsr-3790	16	32	-	-	PUNCT
fsr-3790	16	33	being	being	NOUN
fsr-3790	16	34	of	of	ADP
fsr-3790	16	35	families	family	NOUN
fsr-3790	16	36	and	and	CCONJ
fsr-3790	16	37	individuals	individual	NOUN
fsr-3790	16	38	.	.	PUNCT
fsr-3790	17	1	input	input	NOUN
fsr-3790	17	2	via	via	ADP
fsr-3790	17	3	a	a	DET
fsr-3790	17	4	delphi	delphi	ADJ
fsr-3790	17	5	format	format	NOUN
fsr-3790	17	6	was	be	AUX
fsr-3790	17	7	sought	seek	VERB
fsr-3790	17	8	from	from	ADP
fsr-3790	17	9	both	both	CCONJ
fsr-3790	17	10	financial	financial	ADJ
fsr-3790	17	11	planning	planning	NOUN
fsr-3790	17	12	practitioners	practitioner	NOUN
fsr-3790	17	13	and	and	CCONJ
fsr-3790	17	14	academi	academi	PROPN
fsr-3790	17	15	cians	cians	PROPN
fsr-3790	17	16	to	to	PART
fsr-3790	17	17	determine	determine	VERB
fsr-3790	17	18	if	if	SCONJ
fsr-3790	17	19	a	a	DET
fsr-3790	17	20	consensus	consensus	NOUN
fsr-3790	17	21	regarding	regard	VERB
fsr-3790	17	22	a	a	DET
fsr-3790	17	23	comprehensive	comprehensive	ADJ
fsr-3790	17	24	set	set	NOUN
fsr-3790	17	25	of	of	ADP
fsr-3790	17	26	ratios	ratio	NOUN
fsr-3790	17	27	and	and	CCONJ
fsr-3790	17	28	benchmarks	benchmark	NOUN
fsr-3790	17	29	has	have	AUX
fsr-3790	17	30	developed	develop	VERB
fsr-3790	17	31	.	.	PUNCT
fsr-3790	18	1	these	these	DET
fsr-3790	18	2	measures	measure	NOUN
fsr-3790	18	3	were	be	AUX
fsr-3790	18	4	viewed	view	VERB
fsr-3790	18	5	as	as	ADP
fsr-3790	18	6	potential	potential	ADJ
fsr-3790	18	7	diagnostic	diagnostic	ADJ
fsr-3790	18	8	tools	tool	NOUN
fsr-3790	18	9	which	which	PRON
fsr-3790	18	10	could	could	AUX
fsr-3790	18	11	be	be	AUX
fsr-3790	18	12	used	use	VERB
fsr-3790	18	13	in	in	ADP
fsr-3790	18	14	monitoring	monitor	VERB
fsr-3790	18	15	financial	financial	ADJ
fsr-3790	18	16	progress	progress	NOUN
fsr-3790	18	17	and	and	CCONJ
fsr-3790	18	18	identifying	identify	VERB
fsr-3790	18	19	problem	problem	NOUN
fsr-3790	18	20	areas	area	NOUN
fsr-3790	18	21	.	.	PUNCT
fsr-3790	19	1	ii	ii	PROPN
fsr-3790	19	2	.	.	PUNCT
fsr-3790	20	1	review	review	NOUN
fsr-3790	20	2	of	of	ADP
fsr-3790	20	3	the	the	DET
fsr-3790	20	4	literature	literature	NOUN
fsr-3790	20	5	financial	financial	ADJ
fsr-3790	20	6	ratios	ratio	NOUN
fsr-3790	20	7	have	have	VERB
fsr-3790	20	8	a	a	DET
fsr-3790	20	9	long	long	ADJ
fsr-3790	20	10	history	history	NOUN
fsr-3790	20	11	in	in	ADP
fsr-3790	20	12	business	business	NOUN
fsr-3790	20	13	as	as	ADP
fsr-3790	20	14	instruments	instrument	NOUN
fsr-3790	20	15	for	for	ADP
fsr-3790	20	16	assessing	assess	VERB
fsr-3790	20	17	the	the	DET
fsr-3790	20	18	financial	financial	ADJ
fsr-3790	20	19	health	health	NOUN
fsr-3790	20	20	of	of	ADP
fsr-3790	20	21	firms	firm	NOUN
fsr-3790	20	22	(	(	PUNCT
fsr-3790	20	23	horrigan	horrigan	NOUN
fsr-3790	20	24	,	,	PUNCT
fsr-3790	20	25	1978	1978	NUM
fsr-3790	20	26	)	)	PUNCT
fsr-3790	20	27	.	.	PUNCT
fsr-3790	21	1	an	an	DET
fsr-3790	21	2	early	early	ADJ
fsr-3790	21	3	application	application	NOUN
fsr-3790	21	4	of	of	ADP
fsr-3790	21	5	ratios	ratio	NOUN
fsr-3790	21	6	centered	center	VERB
fsr-3790	21	7	on	on	ADP
fsr-3790	21	8	analyzing	analyze	VERB
fsr-3790	21	9	busi	busi	NOUN
fsr-3790	21	10	ness	ness	ADJ
fsr-3790	21	11	insolvency	insolvency	NOUN
fsr-3790	21	12	and	and	CCONJ
fsr-3790	21	13	bankruptcy	bankruptcy	NOUN
fsr-3790	21	14	(	(	PUNCT
fsr-3790	21	15	altman	altman	PROPN
fsr-3790	21	16	,	,	PUNCT
fsr-3790	21	17	1968	1968	NUM
fsr-3790	21	18	)	)	PUNCT
fsr-3790	21	19	while	while	SCONJ
fsr-3790	21	20	later	later	ADV
fsr-3790	21	21	work	work	NOUN
fsr-3790	21	22	focused	focus	VERB
fsr-3790	21	23	on	on	ADP
fsr-3790	21	24	the	the	DET
fsr-3790	21	25	develop	develop	VERB
fsr-3790	21	26	ment	ment	NOUN
fsr-3790	21	27	and	and	CCONJ
fsr-3790	21	28	refinement	refinement	NOUN
fsr-3790	21	29	of	of	ADP
fsr-3790	21	30	a	a	DET
fsr-3790	21	31	more	more	ADV
fsr-3790	21	32	comprehensive	comprehensive	ADJ
fsr-3790	21	33	set	set	NOUN
fsr-3790	21	34	of	of	ADP
fsr-3790	21	35	financial	financial	ADJ
fsr-3790	21	36	ratios	ratio	NOUN
fsr-3790	21	37	and	and	CCONJ
fsr-3790	21	38	on	on	ADP
fsr-3790	21	39	evaluation	evaluation	NOUN
fsr-3790	21	40	of	of	ADP
fsr-3790	21	41	their	their	PRON
fsr-3790	21	42	effectiveness	effectiveness	NOUN
fsr-3790	21	43	(	(	PUNCT
fsr-3790	21	44	chen	chen	PROPN
fsr-3790	21	45	&	&	CCONJ
fsr-3790	21	46	shimerada	shimerada	PROPN
fsr-3790	21	47	,	,	PUNCT
fsr-3790	21	48	1981	1981	NUM
fsr-3790	21	49	;	;	PUNCT
fsr-3790	21	50	brandt	brandt	PROPN
fsr-3790	21	51	,	,	PUNCT
fsr-3790	21	52	danos	danos	PROPN
fsr-3790	21	53	,	,	PUNCT
fsr-3790	21	54	&	&	CCONJ
fsr-3790	21	55	brasseaux	brasseaux	PROPN
fsr-3790	21	56	,	,	PUNCT
fsr-3790	21	57	1989	1989	NUM
fsr-3790	21	58	;	;	PUNCT
fsr-3790	21	59	lawder	lawder	X
fsr-3790	21	60	,	,	PUNCT
fsr-3790	21	61	1989	1989	NUM
fsr-3790	21	62	;	;	PUNCT
fsr-3790	21	63	kimmell	kimmell	PROPN
fsr-3790	21	64	,	,	PUNCT
fsr-3790	21	65	1994	1994	NUM
fsr-3790	21	66	;	;	PUNCT
fsr-3790	21	67	poston	poston	PROPN
fsr-3790	21	68	,	,	PUNCT
fsr-3790	21	69	harmon	harmon	PROPN
fsr-3790	21	70	,	,	PUNCT
fsr-3790	21	71	&	&	CCONJ
fsr-3790	21	72	gramlich	gramlich	PROPN
fsr-3790	21	73	,	,	PUNCT
fsr-3790	21	74	1994	1994	NUM
fsr-3790	21	75	;	;	PUNCT
fsr-3790	21	76	gardiner	gardiner	NOUN
fsr-3790	21	77	,	,	PUNCT
fsr-3790	21	78	1995	1995	NUM
fsr-3790	21	79	;	;	PUNCT
fsr-3790	21	80	kane	kane	PROPN
fsr-3790	21	81	,	,	PUNCT
fsr-3790	21	82	1995	1995	NUM
fsr-3790	21	83	)	)	PUNCT
fsr-3790	21	84	.	.	PUNCT
fsr-3790	22	1	one	one	NUM
fsr-3790	22	2	of	of	ADP
fsr-3790	22	3	the	the	DET
fsr-3790	22	4	business	business	NOUN
fsr-3790	22	5	applications	application	NOUN
fsr-3790	22	6	of	of	ADP
fsr-3790	22	7	financial	financial	ADJ
fsr-3790	22	8	ratios	ratio	NOUN
fsr-3790	22	9	that	that	PRON
fsr-3790	22	10	first	first	ADV
fsr-3790	22	11	interfaced	interface	VERB
fsr-3790	22	12	with	with	ADP
fsr-3790	22	13	consumers	consumer	NOUN
fsr-3790	22	14	involved	involve	VERB
fsr-3790	22	15	credit	credit	NOUN
fsr-3790	22	16	approval	approval	NOUN
fsr-3790	22	17	standards	standard	NOUN
fsr-3790	22	18	including	include	VERB
fsr-3790	22	19	mortgage	mortgage	NOUN
fsr-3790	22	20	loans	loan	NOUN
fsr-3790	22	21	.	.	PUNCT
fsr-3790	23	1	in	in	ADP
fsr-3790	23	2	addition	addition	NOUN
fsr-3790	23	3	,	,	PUNCT
fsr-3790	23	4	debt	debt	NOUN
fsr-3790	23	5	and	and	CCONJ
fsr-3790	23	6	expen	expen	ADJ
fsr-3790	23	7	diture	diture	NOUN
fsr-3790	23	8	ratios	ratio	NOUN
fsr-3790	23	9	have	have	AUX
fsr-3790	23	10	been	be	AUX
fsr-3790	23	11	included	include	VERB
fsr-3790	23	12	in	in	ADP
fsr-3790	23	13	credit	credit	NOUN
fsr-3790	23	14	scoring	scoring	NOUN
fsr-3790	23	15	models	model	NOUN
fsr-3790	23	16	employed	employ	VERB
fsr-3790	23	17	by	by	ADP
fsr-3790	23	18	lenders	lender	NOUN
fsr-3790	23	19	to	to	PART
fsr-3790	23	20	manage	manage	VERB
fsr-3790	23	21	risk	risk	NOUN
fsr-3790	23	22	exposure	exposure	NOUN
fsr-3790	23	23	a&to	a&to	PROPN
fsr-3790	23	24	optimize	optimize	NOUN
fsr-3790	23	25	profitability	profitability	NOUN
fsr-3790	23	26	(	(	PUNCT
fsr-3790	23	27	devaney	devaney	PROPN
fsr-3790	23	28	&	&	CCONJ
fsr-3790	23	29	lytton	lytton	PROPN
fsr-3790	23	30	,	,	PUNCT
fsr-3790	23	31	1995	1995	NUM
fsr-3790	23	32	)	)	PUNCT
fsr-3790	23	33	.	.	PUNCT
fsr-3790	24	1	the	the	DET
fsr-3790	24	2	use	use	NOUN
fsr-3790	24	3	of	of	ADP
fsr-3790	24	4	ratios	ratio	NOUN
fsr-3790	24	5	as	as	ADP
fsr-3790	24	6	tools	tool	NOUN
fsr-3790	24	7	to	to	PART
fsr-3790	24	8	assess	assess	VERB
fsr-3790	24	9	the	the	DET
fsr-3790	24	10	financial	financial	ADJ
fsr-3790	24	11	well	well	NOUN
fsr-3790	24	12	-	-	PUNCT
fsr-3790	24	13	being	being	NOUN
fsr-3790	24	14	of	of	ADP
fsr-3790	24	15	families	family	NOUN
fsr-3790	24	16	and	and	CCONJ
fsr-3790	24	17	individuals	individual	NOUN
fsr-3790	24	18	has	have	AUX
fsr-3790	24	19	developed	develop	VERB
fsr-3790	24	20	only	only	ADV
fsr-3790	24	21	over	over	ADP
fsr-3790	24	22	the	the	DET
fsr-3790	24	23	past	past	ADJ
fsr-3790	24	24	decade	decade	NOUN
fsr-3790	24	25	,	,	PUNCT
fsr-3790	24	26	evolving	evolve	VERB
fsr-3790	24	27	from	from	ADP
fsr-3790	24	28	early	early	ADJ
fsr-3790	24	29	descriptive	descriptive	ADJ
fsr-3790	24	30	efforts	effort	NOUN
fsr-3790	24	31	to	to	PART
fsr-3790	24	32	empir	empir	VERB
fsr-3790	24	33	ical	ical	ADJ
fsr-3790	24	34	studies	study	NOUN
fsr-3790	24	35	involving	involve	VERB
fsr-3790	24	36	a	a	DET
fsr-3790	24	37	variety	variety	NOUN
fsr-3790	24	38	of	of	ADP
fsr-3790	24	39	data	datum	NOUN
fsr-3790	24	40	sources	source	NOUN
fsr-3790	24	41	.	.	PUNCT
fsr-3790	25	1	this	this	DET
fsr-3790	25	2	analysis	analysis	NOUN
fsr-3790	25	3	has	have	VERB
fsr-3790	25	4	its	its	PRON
fsr-3790	25	5	roots	root	NOUN
fsr-3790	25	6	in	in	ADP
fsr-3790	25	7	griffith	griffith	PROPN
fsr-3790	25	8	’s	’s	PART
fsr-3790	25	9	(	(	PUNCT
fsr-3790	25	10	1985	1985	NUM
fsr-3790	25	11	)	)	PUNCT
fsr-3790	25	12	descriptive	descriptive	ADJ
fsr-3790	25	13	work	work	NOUN
fsr-3790	25	14	where	where	SCONJ
fsr-3790	25	15	he	he	PRON
fsr-3790	25	16	reviewed	review	VERB
fsr-3790	25	17	personal	personal	ADJ
fsr-3790	25	18	finance	finance	NOUN
fsr-3790	25	19	books	book	NOUN
fsr-3790	25	20	and	and	CCONJ
fsr-3790	25	21	found	find	VERB
fsr-3790	25	22	little	little	ADJ
fsr-3790	25	23	speci	speci	ADJ
fsr-3790	25	24	ficity	ficity	NOUN
fsr-3790	25	25	regarding	regard	VERB
fsr-3790	25	26	ratios	ratio	NOUN
fsr-3790	25	27	,	,	PUNCT
fsr-3790	25	28	norms	norm	NOUN
fsr-3790	25	29	,	,	PUNCT
fsr-3790	25	30	or	or	CCONJ
fsr-3790	25	31	other	other	ADJ
fsr-3790	25	32	recommended	recommend	VERB
fsr-3790	25	33	measures	measure	NOUN
fsr-3790	25	34	for	for	ADP
fsr-3790	25	35	performing	perform	VERB
fsr-3790	25	36	financial	financial	ADJ
fsr-3790	25	37	analysis	analysis	NOUN
fsr-3790	25	38	.	.	PUNCT
fsr-3790	26	1	mason	mason	PROPN
fsr-3790	26	2	and	and	CCONJ
fsr-3790	26	3	griffith	griffith	PROPN
fsr-3790	26	4	(	(	PUNCT
fsr-3790	26	5	1988	1988	NUM
fsr-3790	26	6	)	)	PUNCT
fsr-3790	26	7	presented	present	VERB
fsr-3790	26	8	20	20	NUM
fsr-3790	26	9	ratios	ratio	NOUN
fsr-3790	26	10	and	and	CCONJ
fsr-3790	26	11	then	then	ADV
fsr-3790	26	12	applied	apply	VERB
fsr-3790	26	13	them	they	PRON
fsr-3790	26	14	to	to	ADP
fsr-3790	26	15	a	a	DET
fsr-3790	26	16	hypo	hypo	ADJ
fsr-3790	26	17	thetical	thetical	ADJ
fsr-3790	26	18	case	case	NOUN
fsr-3790	26	19	study	study	NOUN
fsr-3790	26	20	.	.	PUNCT
fsr-3790	27	1	they	they	PRON
fsr-3790	27	2	noted	note	VERB
fsr-3790	27	3	that	that	SCONJ
fsr-3790	27	4	problems	problem	NOUN
fsr-3790	27	5	occur	occur	VERB
fsr-3790	27	6	when	when	SCONJ
fsr-3790	27	7	trying	try	VERB
fsr-3790	27	8	to	to	PART
fsr-3790	27	9	analyze	analyze	VERB
fsr-3790	27	10	personal	personal	ADJ
fsr-3790	27	11	finan	finan	NOUN
fsr-3790	27	12	cial	cial	ADJ
fsr-3790	27	13	statements	statement	NOUN
fsr-3790	27	14	because	because	SCONJ
fsr-3790	27	15	of	of	ADP
fsr-3790	27	16	lack	lack	NOUN
fsr-3790	27	17	of	of	ADP
fsr-3790	27	18	standardization	standardization	NOUN
fsr-3790	27	19	in	in	ADP
fsr-3790	27	20	compiling	compile	VERB
fsr-3790	27	21	such	such	ADJ
fsr-3790	27	22	statements	statement	NOUN
fsr-3790	27	23	.	.	PUNCT
fsr-3790	28	1	lytton	lytton	PROPN
fsr-3790	28	2	et	et	PROPN
fsr-3790	28	3	al	al	PROPN
fsr-3790	28	4	.	.	PROPN
fsr-3790	29	1	(	(	PUNCT
fsr-3790	29	2	1991	1991	NUM
fsr-3790	29	3	)	)	PUNCT
fsr-3790	29	4	also	also	ADV
fsr-3790	29	5	used	use	VERB
fsr-3790	29	6	‘	'	PUNCT
fsr-3790	29	7	a	a	DET
fsr-3790	29	8	hypothetical	hypothetical	ADJ
fsr-3790	29	9	case	case	NOUN
fsr-3790	29	10	study	study	NOUN
fsr-3790	29	11	to	to	PART
fsr-3790	29	12	illustrate	illustrate	VERB
fsr-3790	29	13	the	the	DET
fsr-3790	29	14	use	use	NOUN
fsr-3790	29	15	of	of	ADP
fsr-3790	29	16	nine	nine	NUM
fsr-3790	29	17	financial	financial	ADJ
fsr-3790	29	18	ratios	ratio	NOUN
fsr-3790	29	19	.	.	PUNCT
fsr-3790	30	1	they	they	PRON
fsr-3790	30	2	concluded	conclude	VERB
fsr-3790	30	3	that	that	SCONJ
fsr-3790	30	4	financial	financial	ADJ
fsr-3790	30	5	ratios	ratio	NOUN
fsr-3790	30	6	were	be	AUX
fsr-3790	30	7	broadly	broadly	ADV
fsr-3790	30	8	applicable	applicable	ADJ
fsr-3790	30	9	and	and	CCONJ
fsr-3790	30	10	interpretable	interpretable	ADJ
fsr-3790	30	11	by	by	ADP
fsr-3790	30	12	financial	financial	ADJ
fsr-3790	30	13	professionals	professional	NOUN
fsr-3790	30	14	as	as	ADV
fsr-3790	30	15	well	well	ADV
fsr-3790	30	16	as	as	ADP
fsr-3790	30	17	by	by	ADP
fsr-3790	30	18	individuals	individual	NOUN
fsr-3790	30	19	and	and	CCONJ
fsr-3790	30	20	families	family	NOUN
fsr-3790	30	21	.	.	PUNCT
fsr-3790	31	1	langrehr	langrehr	NOUN
fsr-3790	31	2	and	and	CCONJ
fsr-3790	31	3	langrehr	langrehr	NOUN
fsr-3790	31	4	(	(	PUNCT
fsr-3790	31	5	1989	1989	NUM
fsr-3790	31	6	)	)	PUNCT
fsr-3790	31	7	studied	study	VERB
fsr-3790	31	8	14	14	NUM
fsr-3790	31	9	consumer	consumer	NOUN
fsr-3790	31	10	debt	debt	NOUN
fsr-3790	31	11	ratios	ratio	NOUN
fsr-3790	31	12	in	in	ADP
fsr-3790	31	13	search	search	NOUN
fsr-3790	31	14	of	of	ADP
fsr-3790	31	15	a	a	DET
fsr-3790	31	16	preferred	preferred	ADJ
fsr-3790	31	17	measure	measure	NOUN
fsr-3790	31	18	for	for	ADP
fsr-3790	31	19	assessing	assess	VERB
fsr-3790	31	20	ability	ability	NOUN
fsr-3790	31	21	to	to	PART
fsr-3790	31	22	repay	repay	VERB
fsr-3790	31	23	debt	debt	NOUN
fsr-3790	31	24	.	.	PUNCT
fsr-3790	32	1	they	they	PRON
fsr-3790	32	2	concluded	conclude	VERB
fsr-3790	32	3	that	that	SCONJ
fsr-3790	32	4	debt	debt	NOUN
fsr-3790	32	5	service	service	NOUN
fsr-3790	32	6	to	to	ADP
fsr-3790	32	7	income	income	NOUN
fsr-3790	32	8	was	be	AUX
fsr-3790	32	9	the	the	DET
fsr-3790	32	10	best	good	ADJ
fsr-3790	32	11	measure	measure	NOUN
fsr-3790	32	12	of	of	ADP
fsr-3790	32	13	ability	ability	NOUN
fsr-3790	32	14	to	to	PART
fsr-3790	32	15	handle	handle	VERB
fsr-3790	32	16	debt	debt	NOUN
fsr-3790	32	17	;	;	PUNCT
fsr-3790	32	18	however	however	ADV
fsr-3790	32	19	,	,	PUNCT
fsr-3790	32	20	these	these	DET
fsr-3790	32	21	researchers	researcher	NOUN
fsr-3790	32	22	called	call	VERB
fsr-3790	32	23	for	for	ADP
fsr-3790	32	24	continued	continue	VERB
fsr-3790	32	25	development	development	NOUN
fsr-3790	32	26	of	of	ADP
fsr-3790	32	27	reliable	reliable	ADJ
fsr-3790	32	28	numeric	numeric	ADJ
fsr-3790	32	29	guide	guide	NOUN
fsr-3790	32	30	lines	line	NOUN
fsr-3790	32	31	.	.	PUNCT
fsr-3790	33	1	through	through	ADP
fsr-3790	33	2	empirical	empirical	ADJ
fsr-3790	33	3	studies	study	NOUN
fsr-3790	33	4	,	,	PUNCT
fsr-3790	33	5	researchers	researcher	NOUN
fsr-3790	33	6	have	have	AUX
fsr-3790	33	7	attempted	attempt	VERB
fsr-3790	33	8	to	to	PART
fsr-3790	33	9	address	address	VERB
fsr-3790	33	10	the	the	DET
fsr-3790	33	11	usefulness	usefulness	NOUN
fsr-3790	33	12	of	of	ADP
fsr-3790	33	13	these	these	DET
fsr-3790	33	14	and	and	CCONJ
fsr-3790	33	15	other	other	ADJ
fsr-3790	33	16	financial	financial	ADJ
fsr-3790	33	17	ratios	ratio	NOUN
fsr-3790	33	18	.	.	PUNCT
fsr-3790	34	1	prather	prather	NOUN
fsr-3790	34	2	(	(	PUNCT
fsr-3790	34	3	1990	1990	NUM
fsr-3790	34	4	)	)	PUNCT
fsr-3790	34	5	attempted	attempt	VERB
fsr-3790	34	6	to	to	PART
fsr-3790	34	7	establish	establish	VERB
fsr-3790	34	8	norms	norm	NOUN
fsr-3790	34	9	for	for	ADP
fsr-3790	34	10	grifftth	grifftth	VERB
fsr-3790	34	11	’s	’s	PART
fsr-3790	34	12	16	16	NUM
fsr-3790	34	13	ratios	ratio	NOUN
fsr-3790	34	14	using	use	VERB
fsr-3790	34	15	data	datum	NOUN
fsr-3790	34	16	from	from	ADP
fsr-3790	34	17	the	the	DET
fsr-3790	34	18	1983	1983	NUM
fsr-3790	34	19	survey	survey	NOUN
fsr-3790	34	20	of	of	ADP
fsr-3790	34	21	consumer	consumer	NOUN
fsr-3790	34	22	finances	finance	NOUN
fsr-3790	34	23	.	.	PUNCT
fsr-3790	35	1	she	she	PRON
fsr-3790	35	2	noted	note	VERB
fsr-3790	35	3	problems	problem	NOUN
fsr-3790	35	4	in	in	ADP
fsr-3790	35	5	structuring	structure	VERB
fsr-3790	35	6	and	and	CCONJ
fsr-3790	35	7	interpreting	interpret	VERB
fsr-3790	35	8	several	several	ADJ
fsr-3790	35	9	ratios	ratio	NOUN
fsr-3790	35	10	and	and	CCONJ
fsr-3790	35	11	called	call	VERB
fsr-3790	35	12	for	for	ADP
fsr-3790	35	13	more	more	ADJ
fsr-3790	35	14	work	work	NOUN
fsr-3790	35	15	directed	direct	VERB
fsr-3790	35	16	toward	toward	ADP
fsr-3790	35	17	devel	devel	NOUN
fsr-3790	35	18	oping	ope	VERB
fsr-3790	35	19	recommendations	recommendation	NOUN
fsr-3790	35	20	and	and	CCONJ
fsr-3790	35	21	standardization	standardization	NOUN
fsr-3790	35	22	of	of	ADP
fsr-3790	35	23	ratios	ratio	NOUN
fsr-3790	35	24	.	.	PUNCT
fsr-3790	36	1	a	a	DET
fsr-3790	36	2	number	number	NOUN
fsr-3790	36	3	of	of	ADP
fsr-3790	36	4	research	research	NOUN
fsr-3790	36	5	studies	study	NOUN
fsr-3790	36	6	have	have	AUX
fsr-3790	36	7	employed	employ	VERB
fsr-3790	36	8	ratios	ratio	NOUN
fsr-3790	36	9	to	to	PART
fsr-3790	36	10	assess	assess	VERB
fsr-3790	36	11	financial	financial	ADJ
fsr-3790	36	12	status	status	NOUN
fsr-3790	36	13	or	or	CCONJ
fsr-3790	36	14	well	well	ADV
fsr-3790	36	15	being	be	AUX
fsr-3790	36	16	in	in	ADP
fsr-3790	36	17	one	one	NUM
fsr-3790	36	18	or	or	CCONJ
fsr-3790	36	19	more	more	ADV
fsr-3790	36	20	specific	specific	ADJ
fsr-3790	36	21	areas	area	NOUN
fsr-3790	36	22	.	.	PUNCT
fsr-3790	37	1	these	these	DET
fsr-3790	37	2	areas	area	NOUN
fsr-3790	37	3	include	include	VERB
fsr-3790	37	4	the	the	DET
fsr-3790	37	5	adequacy	adequacy	NOUN
fsr-3790	37	6	of	of	ADP
fsr-3790	37	7	emergency	emergency	NOUN
fsr-3790	37	8	funds	fund	NOUN
fsr-3790	37	9	(	(	PUNCT
fsr-3790	37	10	iwuagwu	iwuagwu	INTJ
fsr-3790	37	11	,	,	PUNCT
fsr-3790	37	12	1989	1989	NUM
fsr-3790	37	13	;	;	PUNCT
fsr-3790	37	14	chang	chang	PROPN
fsr-3790	37	15	&	&	CCONJ
fsr-3790	37	16	huston	huston	PROPN
fsr-3790	37	17	,	,	PUNCT
fsr-3790	37	18	1995	1995	NUM
fsr-3790	37	19	;	;	PUNCT
fsr-3790	37	20	devaney	devaney	PROPN
fsr-3790	37	21	,	,	PUNCT
fsr-3790	37	22	1995	1995	NUM
fsr-3790	37	23	;	;	PUNCT
fsr-3790	37	24	hanna	hanna	PROPN
fsr-3790	37	25	&	&	CCONJ
fsr-3790	37	26	wang	wang	PROPN
fsr-3790	37	27	,	,	PUNCT
fsr-3790	37	28	1995	1995	NUM
fsr-3790	37	29	;	;	PUNCT
fsr-3790	37	30	hong	hong	PROPN
fsr-3790	37	31	&	&	CCONJ
fsr-3790	37	32	swanson	swanson	PROPN
fsr-3790	37	33	,	,	PUNCT
fsr-3790	37	34	1995	1995	NUM
fsr-3790	37	35	)	)	PUNCT
fsr-3790	37	36	,	,	PUNCT
fsr-3790	37	37	overall	overall	ADJ
fsr-3790	37	38	savings	saving	NOUN
fsr-3790	37	39	or	or	CCONJ
fsr-3790	37	40	overspending	overspending	NOUN
fsr-3790	37	41	rates	rate	NOUN
fsr-3790	37	42	(	(	PUNCT
fsr-3790	37	43	burns	burn	NOUN
fsr-3790	37	44	&	&	CCONJ
fsr-3790	37	45	widdows	widdow	NOUN
fsr-3790	37	46	,	,	PUNCT
fsr-3790	37	47	1990	1990	NUM
fsr-3790	37	48	;	;	PUNCT
fsr-3790	37	49	bosworth	bosworth	NOUN
fsr-3790	37	50	,	,	PUNCT
fsr-3790	37	51	burtless	burtless	NOUN
fsr-3790	37	52	,	,	PUNCT
fsr-3790	37	53	&	&	CCONJ
fsr-3790	37	54	sabelhaus	sabelhaus	PROPN
fsr-3790	37	55	,	,	PUNCT
fsr-3790	37	56	1991	1991	NUM
fsr-3790	37	57	;	;	PUNCT
fsr-3790	37	58	bae	bae	NOUN
fsr-3790	37	59	,	,	PUNCT
fsr-3790	37	60	hanna	hanna	PROPN
fsr-3790	37	61	,	,	PUNCT
fsr-3790	37	62	&	&	CCONJ
fsr-3790	37	63	lindamood	lindamood	NOUN
fsr-3790	37	64	,	,	PUNCT
fsr-3790	37	65	1993	1993	NUM
fsr-3790	37	66	)	)	PUNCT
fsr-3790	37	67	,	,	PUNCT
fsr-3790	37	68	changes	change	NOUN
fsr-3790	37	69	in	in	ADP
fsr-3790	37	70	net	net	ADJ
fsr-3790	37	71	worth	worth	NOUN
fsr-3790	37	72	over	over	ADP
fsr-3790	37	73	time	time	NOUN
fsr-3790	37	74	(	(	PUNCT
fsr-3790	37	75	hefferan	hefferan	NOUN
fsr-3790	37	76	,	,	PUNCT
fsr-3790	37	77	1982	1982	NUM
fsr-3790	37	78	;	;	PUNCT
fsr-3790	37	79	,	,	PUNCT
fsr-3790	37	80	chang	chang	PROPN
fsr-3790	37	81	,	,	PUNCT
fsr-3790	37	82	1994	1994	NUM
fsr-3790	37	83	;	;	PUNCT
fsr-3790	37	84	fitzsimmons	fitzsimmon	NOUN
fsr-3790	37	85	&	&	CCONJ
fsr-3790	37	86	leach	leach	NOUN
fsr-3790	37	87	,	,	PUNCT
fsr-3790	37	88	1994	1994	NUM
fsr-3790	37	89	)	)	PUNCT
fsr-3790	37	90	,	,	PUNCT
fsr-3790	37	91	housing	housing	NOUN
fsr-3790	37	92	expense	expense	NOUN
fsr-3790	37	93	and	and	CCONJ
fsr-3790	37	94	affordability	affordability	NOUN
fsr-3790	37	95	(	(	PUNCT
fsr-3790	37	96	fronczek	fronczek	ADJ
fsr-3790	37	97	&	&	CCONJ
fsr-3790	37	98	savage	savage	NOUN
fsr-3790	37	99	,	,	PUNCT
fsr-3790	37	100	1991	1991	NUM
fsr-3790	37	101	;	;	PUNCT
fsr-3790	37	102	bogdon	bogdon	NOUN
fsr-3790	37	103	,	,	PUNCT
fsr-3790	37	104	silver	silver	NOUN
fsr-3790	37	105	,	,	PUNCT
fsr-3790	37	106	&	&	CCONJ
fsr-3790	37	107	turner	turner	PROPN
fsr-3790	37	108	,	,	PUNCT
fsr-3790	37	109	1993	1993	NUM
fsr-3790	37	110	;	;	PUNCT
fsr-3790	37	111	oh	oh	INTJ
fsr-3790	37	112	,	,	PUNCT
fsr-3790	37	113	ratios	ratio	NOUN
fsr-3790	37	114	and	and	CCONJ
fsr-3790	37	115	benchmarka	benchmarka	VERB
fsr-3790	37	116	59	59	NUM
fsr-3790	37	117	1995	1995	NUM
fsr-3790	37	118	;	;	PUNCT
fsr-3790	37	119	paulin	paulin	PROPN
fsr-3790	37	120	,	,	PUNCT
fsr-3790	37	121	1995	1995	NUM
fsr-3790	37	122	)	)	PUNCT
fsr-3790	37	123	.	.	PUNCT
fsr-3790	38	1	household	household	NOUN
fsr-3790	38	2	asset	asset	NOUN
fsr-3790	38	3	ownership	ownership	NOUN
fsr-3790	38	4	and	and	CCONJ
fsr-3790	38	5	portfolio	portfolio	NOUN
fsr-3790	38	6	allocation	allocation	NOUN
fsr-3790	38	7	(	(	PUNCT
fsr-3790	38	8	weagley	weagley	PROPN
fsr-3790	38	9	&	&	CCONJ
fsr-3790	38	10	gannon	gannon	PROPN
fsr-3790	38	11	,	,	PUNCT
fsr-3790	38	12	1991	1991	NUM
fsr-3790	38	13	;	;	PUNCT
fsr-3790	38	14	kennickell	kennickell	PROPN
fsr-3790	38	15	c	c	PROPN
fsr-3790	38	16	shack	shack	PROPN
fsr-3790	38	17	-	-	PUNCT
fsr-3790	38	18	marquez	marquez	NOUN
fsr-3790	38	19	,	,	PUNCT
fsr-3790	38	20	1992	1992	NUM
fsr-3790	38	21	;	;	PUNCT
fsr-3790	38	22	lee	lee	PROPN
fsr-3790	38	23	&	&	CCONJ
fsr-3790	38	24	hanna	hanna	PROPN
fsr-3790	38	25	,	,	PUNCT
fsr-3790	38	26	1995	1995	NUM
fsr-3790	38	27	;	;	PUNCT
fsr-3790	38	28	kiao	kiao	NOUN
fsr-3790	38	29	,	,	PUNCT
fsr-3790	38	30	1995	1995	NUM
fsr-3790	38	31	)	)	PUNCT
fsr-3790	38	32	,	,	PUNCT
fsr-3790	38	33	and	and	CCONJ
fsr-3790	38	34	debt	debt	NOUN
fsr-3790	38	35	levels	level	NOUN
fsr-3790	38	36	and	and	CCONJ
fsr-3790	38	37	insolvency	insolvency	NOUN
fsr-3790	38	38	risk	risk	NOUN
fsr-3790	38	39	(	(	PUNCT
fsr-3790	38	40	luckett	luckett	PROPN
fsr-3790	38	41	,	,	PUNCT
fsr-3790	38	42	1988	1988	NUM
fsr-3790	38	43	;	;	PUNCT
fsr-3790	38	44	sullivan	sullivan	PROPN
fsr-3790	38	45	&	&	CCONJ
fsr-3790	38	46	fisher	fisher	PROPN
fsr-3790	38	47	,	,	PUNCT
fsr-3790	38	48	1988	1988	NUM
fsr-3790	38	49	;	;	PUNCT
fsr-3790	38	50	sullivan	sullivan	PROPN
fsr-3790	38	51	,	,	PUNCT
fsr-3790	38	52	warren	warren	PROPN
fsr-3790	38	53	,	,	PUNCT
fsr-3790	38	54	&	&	CCONJ
fsr-3790	38	55	westbrook	westbrook	PROPN
fsr-3790	38	56	,	,	PUNCT
fsr-3790	38	57	1989	1989	NUM
fsr-3790	38	58	;	;	PUNCT
fsr-3790	38	59	scannell	scannell	PROPN
fsr-3790	38	60	,	,	PUNCT
fsr-3790	38	61	1990	1990	NUM
fsr-3790	38	62	,	,	PUNCT
fsr-3790	38	63	livingstone	livingstone	PROPN
fsr-3790	38	64	&	&	CCONJ
fsr-3790	38	65	lunt	lunt	PROPN
fsr-3790	38	66	,	,	PUNCT
fsr-3790	38	67	1992	1992	NUM
fsr-3790	38	68	;	;	PUNCT
fsr-3790	38	69	devaney	devaney	PROPN
fsr-3790	38	70	,	,	PUNCT
fsr-3790	38	71	1993	1993	NUM
fsr-3790	38	72	,	,	PUNCT
fsr-3790	38	73	1994	1994	NUM
fsr-3790	38	74	;	;	PUNCT
fsr-3790	38	75	devaney	devaney	PROPN
fsr-3790	38	76	&	&	CCONJ
fsr-3790	38	77	lytton	lytton	PROPN
fsr-3790	38	78	,	,	PUNCT
fsr-3790	38	79	1995	1995	NUM
fsr-3790	38	80	;	;	PUNCT
fsr-3790	38	81	godwin	godwin	PROPN
fsr-3790	38	82	,	,	PUNCT
fsr-3790	38	83	1995	1995	NUM
fsr-3790	38	84	;	;	PUNCT
fsr-3790	38	85	hong	hong	PROPN
fsr-3790	38	86	&	&	CCONJ
fsr-3790	38	87	swanson	swanson	PROPN
fsr-3790	38	88	,	,	PUNCT
fsr-3790	38	89	1995	1995	NUM
fsr-3790	38	90	;	;	PUNCT
fsr-3790	38	91	yieh	yieh	PROPN
fsr-3790	38	92	&	&	CCONJ
fsr-3790	38	93	w&lows	w&low	NOUN
fsr-3790	38	94	,	,	PUNCT
fsr-3790	38	95	1995	1995	NUM
fsr-3790	38	96	)	)	PUNCT
fsr-3790	38	97	.	.	PUNCT
fsr-3790	39	1	the	the	DET
fsr-3790	39	2	literature	literature	NOUN
fsr-3790	39	3	indicates	indicate	VERB
fsr-3790	39	4	that	that	SCONJ
fsr-3790	39	5	a	a	DET
fsr-3790	39	6	comprehensive	comprehensive	ADJ
fsr-3790	39	7	set	set	NOUN
fsr-3790	39	8	of	of	ADP
fsr-3790	39	9	ratios	ratio	NOUN
fsr-3790	39	10	and	and	CCONJ
fsr-3790	39	11	benchmarks	benchmark	NOUN
fsr-3790	39	12	could	could	AUX
fsr-3790	39	13	be	be	AUX
fsr-3790	39	14	beneficial	beneficial	ADJ
fsr-3790	39	15	to	to	ADP
fsr-3790	39	16	both	both	DET
fsr-3790	39	17	families	family	NOUN
fsr-3790	39	18	and	and	CCONJ
fsr-3790	39	19	professionals	professional	NOUN
fsr-3790	39	20	when	when	SCONJ
fsr-3790	39	21	making	make	VERB
fsr-3790	39	22	current	current	ADJ
fsr-3790	39	23	financial	financial	ADJ
fsr-3790	39	24	decisions	decision	NOUN
fsr-3790	39	25	and	and	CCONJ
fsr-3790	39	26	planning	plan	VERB
fsr-3790	39	27	for	for	ADP
fsr-3790	39	28	future	future	ADJ
fsr-3790	39	29	needs	need	NOUN
fsr-3790	39	30	.	.	PUNCT
fsr-3790	40	1	such	such	ADJ
fsr-3790	40	2	measures	measure	NOUN
fsr-3790	40	3	should	should	AUX
fsr-3790	40	4	be	be	AUX
fsr-3790	40	5	standardized	standardize	VERB
fsr-3790	40	6	,	,	PUNCT
fsr-3790	40	7	broadly	broadly	ADV
fsr-3790	40	8	accepted	accept	VERB
fsr-3790	40	9	,	,	PUNCT
fsr-3790	40	10	and	and	CCONJ
fsr-3790	40	11	easily	easily	ADV
fsr-3790	40	12	implemented	implement	VERB
fsr-3790	40	13	.	.	PUNCT
fsr-3790	41	1	mason	mason	PROPN
fsr-3790	41	2	and	and	CCONJ
fsr-3790	41	3	griffith	griffith	PROPN
fsr-3790	41	4	(	(	PUNCT
fsr-3790	41	5	1988	1988	NUM
fsr-3790	41	6	)	)	PUNCT
fsr-3790	41	7	concluded	conclude	VERB
fsr-3790	41	8	that	that	SCONJ
fsr-3790	41	9	“	"	PUNCT
fsr-3790	41	10	input	input	NOUN
fsr-3790	41	11	is	be	AUX
fsr-3790	41	12	needed	need	VERB
fsr-3790	41	13	from	from	ADP
fsr-3790	41	14	aca	aca	PROPN
fsr-3790	41	15	demicians	demicians	PROPN
fsr-3790	41	16	and	and	CCONJ
fsr-3790	41	17	practitioners	practitioner	NOUN
fsr-3790	41	18	before	before	ADP
fsr-3790	41	19	competent	competent	ADJ
fsr-3790	41	20	ratio	ratio	NOUN
fsr-3790	41	21	analysis	analysis	NOUN
fsr-3790	41	22	can	can	AUX
fsr-3790	41	23	become	become	VERB
fsr-3790	41	24	standardized	standardized	ADJ
fsr-3790	41	25	and	and	CCONJ
fsr-3790	41	26	widely	widely	ADV
fsr-3790	41	27	used	use	VERB
fsr-3790	41	28	”	"	PUNCT
fsr-3790	41	29	(	(	PUNCT
fsr-3790	41	30	p.	p.	NOUN
fsr-3790	41	31	83	83	NUM
fsr-3790	41	32	)	)	PUNCT
fsr-3790	41	33	.	.	PUNCT
fsr-3790	42	1	lytton	lytton	PROPN
fsr-3790	42	2	et	et	PROPN
fsr-3790	42	3	al	al	PROPN
fsr-3790	42	4	.	.	PROPN
fsr-3790	42	5	(	(	PUNCT
fsr-3790	42	6	1991	1991	NUM
fsr-3790	42	7	)	)	PUNCT
fsr-3790	42	8	noted	note	VERB
fsr-3790	42	9	that	that	SCONJ
fsr-3790	42	10	“	"	PUNCT
fsr-3790	42	11	establishment	establishment	NOUN
fsr-3790	42	12	of	of	ADP
fsr-3790	42	13	guidelines	guideline	NOUN
fsr-3790	42	14	for	for	ADP
fsr-3790	42	15	all	all	DET
fsr-3790	42	16	ratios	ratio	NOUN
fsr-3790	42	17	would	would	AUX
fsr-3790	42	18	be	be	AUX
fsr-3790	42	19	dependent	dependent	ADJ
fsr-3790	42	20	upon	upon	SCONJ
fsr-3790	42	21	(	(	PUNCT
fsr-3790	42	22	a	a	X
fsr-3790	42	23	)	)	PUNCT
fsr-3790	42	24	a	a	DET
fsr-3790	42	25	consensus	consensus	NOUN
fsr-3790	42	26	among	among	ADP
fsr-3790	42	27	professionals	professional	NOUN
fsr-3790	42	28	as	as	ADP
fsr-3790	42	29	to	to	ADP
fsr-3790	42	30	the	the	DET
fsr-3790	42	31	most	most	ADV
fsr-3790	42	32	useful	useful	ADJ
fsr-3790	42	33	ratios	ratio	NOUN
fsr-3790	42	34	;	;	PUNCT
fsr-3790	42	35	(	(	PUNCT
fsr-3790	42	36	b	b	X
fsr-3790	42	37	)	)	PUNCT
fsr-3790	42	38	broad	broad	ADJ
fsr-3790	42	39	application	application	NOUN
fsr-3790	42	40	of	of	ADP
fsr-3790	42	41	the	the	DET
fsr-3790	42	42	ratios	ratio	NOUN
fsr-3790	42	43	by	by	ADP
fsr-3790	42	44	professionals	professional	NOUN
fsr-3790	42	45	;	;	PUNCT
fsr-3790	42	46	and	and	CCONJ
fsr-3790	42	47	(	(	PUNCT
fsr-3790	42	48	c	c	X
fsr-3790	42	49	)	)	PUNCT
fsr-3790	42	50	empirical	empirical	ADJ
fsr-3790	42	51	research	research	NOUN
fsr-3790	42	52	to	to	PART
fsr-3790	42	53	determine	determine	VERB
fsr-3790	42	54	appropriate	appropriate	ADJ
fsr-3790	42	55	numerical	numerical	ADJ
fsr-3790	42	56	ranges	range	NOUN
fsr-3790	42	57	”	"	PUNCT
fsr-3790	42	58	(	(	PUNCT
fsr-3790	42	59	p.	p.	NOUN
fsr-3790	42	60	21	21	NUM
fsr-3790	42	61	)	)	PUNCT
fsr-3790	42	62	.	.	PUNCT
fsr-3790	43	1	the	the	DET
fsr-3790	43	2	present	present	ADJ
fsr-3790	43	3	delphi	delphi	NOUN
fsr-3790	43	4	study	study	NOUN
fsr-3790	43	5	was	be	AUX
fsr-3790	43	6	initiated	initiate	VERB
fsr-3790	43	7	in	in	ADP
fsr-3790	43	8	an	an	DET
fsr-3790	43	9	effort	effort	NOUN
fsr-3790	43	10	to	to	PART
fsr-3790	43	11	address	address	VERB
fsr-3790	43	12	some	some	PRON
fsr-3790	43	13	of	of	ADP
fsr-3790	43	14	the	the	DET
fsr-3790	43	15	concerns	concern	NOUN
fsr-3790	43	16	raised	raise	VERB
fsr-3790	43	17	in	in	ADP
fsr-3790	43	18	the	the	DET
fsr-3790	43	19	literature	literature	NOUN
fsr-3790	43	20	regarding	regard	VERB
fsr-3790	43	21	standardization	standardization	NOUN
fsr-3790	43	22	,	,	PUNCT
fsr-3790	43	23	consensus	consensus	NOUN
fsr-3790	43	24	,	,	PUNCT
fsr-3790	43	25	simphcity	simphcity	NOUN
fsr-3790	43	26	,	,	PUNCT
fsr-3790	43	27	and	and	CCONJ
fsr-3790	43	28	broad	broad	ADV
fsr-3790	43	29	-	-	PUNCT
fsr-3790	43	30	based	base	VERB
fsr-3790	43	31	application	application	NOUN
fsr-3790	43	32	of	of	ADP
fsr-3790	43	33	financial	financial	ADJ
fsr-3790	43	34	ratios	ratio	NOUN
fsr-3790	43	35	.	.	PUNCT
fsr-3790	44	1	m.	m.	NOUN
fsr-3790	44	2	objectives	objective	NOUN
fsr-3790	44	3	and	and	CCONJ
fsr-3790	44	4	methodology	methodology	NOUN
fsr-3790	44	5	the	the	DET
fsr-3790	44	6	three	three	NUM
fsr-3790	44	7	primary	primary	ADJ
fsr-3790	44	8	objectives	objective	NOUN
fsr-3790	44	9	of	of	ADP
fsr-3790	44	10	this	this	DET
fsr-3790	44	11	research	research	NOUN
fsr-3790	44	12	were	be	AUX
fsr-3790	44	13	to	to	PART
fsr-3790	44	14	:	:	PUNCT
fsr-3790	44	15	l	l	NOUN
fsr-3790	44	16	provide	provide	VERB
fsr-3790	44	17	a	a	DET
fsr-3790	44	18	forum	forum	NOUN
fsr-3790	44	19	for	for	ADP
fsr-3790	44	20	financial	financial	ADJ
fsr-3790	44	21	planners	planner	NOUN
fsr-3790	44	22	and	and	CCONJ
fsr-3790	44	23	educators	educator	NOUN
fsr-3790	44	24	to	to	PART
fsr-3790	44	25	identify	identify	VERB
fsr-3790	44	26	and	and	CCONJ
fsr-3790	44	27	refine	refine	VERB
fsr-3790	44	28	useful	useful	ADJ
fsr-3790	44	29	ratios	ratio	NOUN
fsr-3790	44	30	and	and	CCONJ
fsr-3790	44	31	benchmarks	benchmark	NOUN
fsr-3790	44	32	for	for	ADP
fsr-3790	44	33	measuring	measure	VERB
fsr-3790	44	34	financial	financial	ADJ
fsr-3790	44	35	well	well	NOUN
fsr-3790	44	36	-	-	PUNCT
fsr-3790	44	37	being	being	NOUN
fsr-3790	44	38	;	;	PUNCT
fsr-3790	44	39	l	l	NOUN
fsr-3790	44	40	determine	determine	VERB
fsr-3790	44	41	the	the	DET
fsr-3790	44	42	extent	extent	NOUN
fsr-3790	44	43	to	to	PART
fsr-3790	44	44	which	which	PRON
fsr-3790	44	45	a	a	DET
fsr-3790	44	46	consensus	consensus	NOUN
fsr-3790	44	47	existed	exist	VERB
fsr-3790	44	48	regarding	regard	VERB
fsr-3790	44	49	these	these	DET
fsr-3790	44	50	measures	measure	NOUN
fsr-3790	44	51	among	among	ADP
fsr-3790	44	52	the	the	DET
fsr-3790	44	53	two	two	NUM
fsr-3790	44	54	professional	professional	ADJ
fsr-3790	44	55	groups	group	NOUN
fsr-3790	44	56	;	;	PUNCT
fsr-3790	44	57	and	and	CCONJ
fsr-3790	44	58	l	l	PROPN
fsr-3790	44	59	develop	develop	VERB
fsr-3790	44	60	general	general	ADJ
fsr-3790	44	61	guidelines	guideline	NOUN
fsr-3790	44	62	for	for	ADP
fsr-3790	44	63	a	a	DET
fsr-3790	44	64	financially	financially	ADV
fsr-3790	44	65	“	"	PUNCT
fsr-3790	44	66	healthy	healthy	ADJ
fsr-3790	44	67	”	"	PUNCT
fsr-3790	44	68	family	family	NOUN
fsr-3790	44	69	/	/	SYM
fsr-3790	44	70	individual	individual	NOUN
fsr-3790	44	71	.	.	PUNCT
fsr-3790	45	1	while	while	SCONJ
fsr-3790	45	2	it	it	PRON
fsr-3790	45	3	is	be	AUX
fsr-3790	45	4	imperative	imperative	ADJ
fsr-3790	45	5	to	to	PART
fsr-3790	45	6	note	note	VERB
fsr-3790	45	7	that	that	SCONJ
fsr-3790	45	8	benchmarks	benchmark	NOUN
fsr-3790	45	9	must	must	AUX
fsr-3790	45	10	always	always	ADV
fsr-3790	45	11	be	be	AUX
fsr-3790	45	12	considered	consider	VERB
fsr-3790	45	13	in	in	ADP
fsr-3790	45	14	a	a	DET
fsr-3790	45	15	broad	broad	ADJ
fsr-3790	45	16	con	con	NOUN
fsr-3790	45	17	text	text	NOUN
fsr-3790	45	18	including	include	VERB
fsr-3790	45	19	factors	factor	NOUN
fsr-3790	45	20	such	such	ADJ
fsr-3790	45	21	as	as	ADP
fsr-3790	45	22	life	life	NOUN
fsr-3790	45	23	cycle	cycle	NOUN
fsr-3790	45	24	,	,	PUNCT
fsr-3790	45	25	family	family	NOUN
fsr-3790	45	26	type	type	NOUN
fsr-3790	45	27	,	,	PUNCT
fsr-3790	45	28	financial	financial	ADJ
fsr-3790	45	29	status	status	NOUN
fsr-3790	45	30	,	,	PUNCT
fsr-3790	45	31	economic	economic	ADJ
fsr-3790	45	32	environ	environ	X
fsr-3790	45	33	ment	ment	NOUN
fsr-3790	45	34	,	,	PUNCT
fsr-3790	45	35	and	and	CCONJ
fsr-3790	45	36	personal	personal	ADJ
fsr-3790	45	37	objectives	objective	NOUN
fsr-3790	45	38	and	and	CCONJ
fsr-3790	45	39	goals	goal	NOUN
fsr-3790	45	40	,	,	PUNCT
fsr-3790	45	41	this	this	DET
fsr-3790	45	42	research	research	NOUN
fsr-3790	45	43	is	be	AUX
fsr-3790	45	44	a	a	DET
fsr-3790	45	45	necessary	necessary	ADJ
fsr-3790	45	46	first	first	ADJ
fsr-3790	45	47	step	step	NOUN
fsr-3790	45	48	toward	toward	ADP
fsr-3790	45	49	the	the	DET
fsr-3790	45	50	development	development	NOUN
fsr-3790	45	51	of	of	ADP
fsr-3790	45	52	norms	norm	NOUN
fsr-3790	45	53	that	that	PRON
fsr-3790	45	54	allow	allow	VERB
fsr-3790	45	55	for	for	ADP
fsr-3790	45	56	diversity	diversity	NOUN
fsr-3790	45	57	among	among	ADP
fsr-3790	45	58	family	family	NOUN
fsr-3790	45	59	types	type	NOUN
fsr-3790	45	60	and	and	CCONJ
fsr-3790	45	61	economic	economic	ADJ
fsr-3790	45	62	condi	condi	NOUN
fsr-3790	45	63	tions	tion	NOUN
fsr-3790	45	64	.	.	PUNCT
fsr-3790	46	1	this	this	DET
fsr-3790	46	2	study	study	NOUN
fsr-3790	46	3	employed	employ	VERB
fsr-3790	46	4	the	the	DET
fsr-3790	46	5	delphi	delphi	NOUN
fsr-3790	46	6	research	research	NOUN
fsr-3790	46	7	method	method	NOUN
fsr-3790	46	8	which	which	PRON
fsr-3790	46	9	was	be	AUX
fsr-3790	46	10	developed	develop	VERB
fsr-3790	46	11	by	by	ADP
fsr-3790	46	12	the	the	DET
fsr-3790	46	13	rand	rand	NOUN
fsr-3790	46	14	corporation	corporation	NOUN
fsr-3790	46	15	in	in	ADP
fsr-3790	46	16	the	the	DET
fsr-3790	46	17	1950s	1950	NOUN
fsr-3790	46	18	as	as	ADP
fsr-3790	46	19	a	a	DET
fsr-3790	46	20	spinoff	spinoff	NOUN
fsr-3790	46	21	of	of	ADP
fsr-3790	46	22	defense	defense	NOUN
fsr-3790	46	23	research	research	NOUN
fsr-3790	46	24	.	.	PUNCT
fsr-3790	47	1	linstone	linstone	NOUN
fsr-3790	47	2	and	and	CCONJ
fsr-3790	47	3	turoff	turoff	NOUN
fsr-3790	47	4	(	(	PUNCT
fsr-3790	47	5	1975	1975	NUM
fsr-3790	47	6	)	)	PUNCT
fsr-3790	47	7	described	describe	VERB
fsr-3790	47	8	the	the	DET
fsr-3790	47	9	delphi	delphi	NOUN
fsr-3790	47	10	technique	technique	NOUN
fsr-3790	47	11	as	as	ADP
fsr-3790	47	12	“	"	PUNCT
fsr-3790	47	13	a	a	DET
fsr-3790	47	14	method	method	NOUN
fsr-3790	47	15	for	for	ADP
fsr-3790	47	16	structuring	structure	VERB
fsr-3790	47	17	a	a	DET
fsr-3790	47	18	group	group	NOUN
fsr-3790	47	19	communication	communication	NOUN
fsr-3790	47	20	pro	pro	X
fsr-3790	47	21	cess	cess	ADJ
fsr-3790	47	22	so	so	SCONJ
fsr-3790	47	23	that	that	SCONJ
fsr-3790	47	24	the	the	DET
fsr-3790	47	25	process	process	NOUN
fsr-3790	47	26	is	be	AUX
fsr-3790	47	27	effective	effective	ADJ
fsr-3790	47	28	in	in	ADP
fsr-3790	47	29	allowing	allow	VERB
fsr-3790	47	30	a	a	DET
fsr-3790	47	31	group	group	NOUN
fsr-3790	47	32	of	of	ADP
fsr-3790	47	33	individuals	individual	NOUN
fsr-3790	47	34	,	,	PUNCT
fsr-3790	47	35	as	as	ADP
fsr-3790	47	36	a	a	DET
fsr-3790	47	37	whole	whole	NOUN
fsr-3790	47	38	,	,	PUNCT
fsr-3790	47	39	to	to	PART
fsr-3790	47	40	deal	deal	VERB
fsr-3790	47	41	with	with	ADP
fsr-3790	47	42	a	a	DET
fsr-3790	47	43	complex	complex	ADJ
fsr-3790	47	44	problem	problem	NOUN
fsr-3790	47	45	”	"	PUNCT
fsr-3790	47	46	(	(	PUNCT
fsr-3790	47	47	p.	p.	NOUN
fsr-3790	47	48	3	3	NUM
fsr-3790	47	49	)	)	PUNCT
fsr-3790	47	50	.	.	PUNCT
fsr-3790	48	1	these	these	DET
fsr-3790	48	2	authors	author	NOUN
fsr-3790	48	3	described	describe	VERB
fsr-3790	48	4	a	a	DET
fsr-3790	48	5	conventional	conventional	ADJ
fsr-3790	48	6	delphi	delphi	NOUN
fsr-3790	48	7	method	method	NOUN
fsr-3790	48	8	as	as	SCONJ
fsr-3790	48	9	follows	follow	VERB
fsr-3790	48	10	:	:	PUNCT
fsr-3790	48	11	a	a	DET
fsr-3790	48	12	small	small	ADJ
fsr-3790	48	13	monitor	monitor	NOUN
fsr-3790	48	14	team	team	NOUN
fsr-3790	48	15	designs	design	VERB
fsr-3790	48	16	a	a	DET
fsr-3790	48	17	questionnaire	questionnaire	NOUN
fsr-3790	48	18	which	which	PRON
fsr-3790	48	19	is	be	AUX
fsr-3790	48	20	sent	send	VERB
fsr-3790	48	21	to	to	ADP
fsr-3790	48	22	a	a	DET
fsr-3790	48	23	larger	large	ADJ
fsr-3790	48	24	respondent	respondent	NOUN
fsr-3790	48	25	group	group	NOUN
fsr-3790	48	26	.	.	PUNCT
fsr-3790	49	1	after	after	SCONJ
fsr-3790	49	2	the	the	DET
fsr-3790	49	3	questionnaire	questionnaire	NOUN
fsr-3790	49	4	is	be	AUX
fsr-3790	49	5	returned	return	VERB
fsr-3790	49	6	,	,	PUNCT
fsr-3790	49	7	the	the	DET
fsr-3790	49	8	monitor	monitor	NOUN
fsr-3790	49	9	team	team	NOUN
fsr-3790	49	10	summan	summan	NOUN
fsr-3790	49	11	‘	'	PUNCT
fsr-3790	49	12	zes	ze	VERB
fsr-3790	49	13	the	the	DET
fsr-3790	49	14	results	result	NOUN
fsr-3790	49	15	and	and	CCONJ
fsr-3790	49	16	,	,	PUNCT
fsr-3790	49	17	based	base	VERB
fsr-3790	49	18	upon	upon	SCONJ
fsr-3790	49	19	the	the	DET
fsr-3790	49	20	results	result	NOUN
fsr-3790	49	21	,	,	PUNCT
fsr-3790	49	22	develops	develop	VERB
fsr-3790	49	23	a	a	DET
fsr-3790	49	24	new	new	ADJ
fsr-3790	49	25	questionnaire	questionnaire	NOUN
fsr-3790	49	26	for	for	ADP
fsr-3790	49	27	the	the	DET
fsr-3790	49	28	responding	respond	VERB
fsr-3790	49	29	group	group	NOUN
fsr-3790	49	30	.	.	PUNCT
fsr-3790	50	1	the	the	DET
fsr-3790	50	2	respondent	respondent	NOUN
fsr-3790	50	3	group	group	NOUN
fsr-3790	50	4	is	be	AUX
fsr-3790	50	5	usually	usually	ADV
fsr-3790	50	6	given	give	VERB
fsr-3790	50	7	at	at	ADV
fsr-3790	50	8	least	least	ADV
fsr-3790	50	9	one	one	NUM
fsr-3790	50	10	opportunity	opportunity	NOUN
fsr-3790	50	11	to	to	PART
fsr-3790	50	12	reevaluate	reevaluate	VERB
fsr-3790	50	13	its	its	PRON
fsr-3790	50	14	original	original	ADJ
fsr-3790	50	15	answers	answer	NOUN
fsr-3790	50	16	based	base	VERB
fsr-3790	50	17	upon	upon	SCONJ
fsr-3790	50	18	examination	examination	NOUN
fsr-3790	50	19	of	of	ADP
fsr-3790	50	20	the	the	DET
fsr-3790	50	21	group	group	NOUN
fsr-3790	50	22	response	response	NOUN
fsr-3790	50	23	@.	@.	ADP
fsr-3790	50	24	5	5	NUM
fsr-3790	50	25	)	)	PUNCT
fsr-3790	50	26	.	.	PUNCT
fsr-3790	51	1	60	60	NUM
fsr-3790	51	2	financial	financial	ADJ
fsr-3790	51	3	services	service	NOUN
fsr-3790	51	4	review	review	VERB
fsr-3790	51	5	5(l	5(l	NUM
fsr-3790	51	6	)	)	PUNCT
fsr-3790	51	7	1996	1996	NUM
fsr-3790	51	8	the	the	DET
fsr-3790	51	9	participants	participant	NOUN
fsr-3790	51	10	in	in	ADP
fsr-3790	51	11	this	this	DET
fsr-3790	51	12	research	research	NOUN
fsr-3790	51	13	project	project	NOUN
fsr-3790	51	14	included	include	VERB
fsr-3790	51	15	the	the	DET
fsr-3790	51	16	research	research	NOUN
fsr-3790	51	17	team	team	NOUN
fsr-3790	51	18	,	,	PUNCT
fsr-3790	51	19	an	an	DET
fsr-3790	51	20	advisory	advisory	ADJ
fsr-3790	51	21	com	com	NOUN
fsr-3790	51	22	mittee	mittee	NOUN
fsr-3790	51	23	,	,	PUNCT
fsr-3790	51	24	and	and	CCONJ
fsr-3790	51	25	a	a	DET
fsr-3790	51	26	panel	panel	NOUN
fsr-3790	51	27	of	of	ADP
fsr-3790	51	28	experts	expert	NOUN
fsr-3790	51	29	.	.	PUNCT
fsr-3790	52	1	initially	initially	ADV
fsr-3790	52	2	the	the	DET
fsr-3790	52	3	three	three	NUM
fsr-3790	52	4	-	-	PUNCT
fsr-3790	52	5	person	person	NOUN
fsr-3790	52	6	research	research	NOUN
fsr-3790	52	7	team	team	NOUN
fsr-3790	52	8	compiled	compile	VERB
fsr-3790	52	9	a	a	DET
fsr-3790	52	10	list	list	NOUN
fsr-3790	52	11	of	of	ADP
fsr-3790	52	12	existing	exist	VERB
fsr-3790	52	13	financial	financial	ADJ
fsr-3790	52	14	ratios	ratio	NOUN
fsr-3790	52	15	and	and	CCONJ
fsr-3790	52	16	benchmarks	benchmark	NOUN
fsr-3790	52	17	based	base	VERB
fsr-3790	52	18	on	on	ADP
fsr-3790	52	19	previous	previous	ADJ
fsr-3790	52	20	research	research	NOUN
fsr-3790	52	21	findings	finding	NOUN
fsr-3790	52	22	and	and	CCONJ
fsr-3790	52	23	current	current	ADJ
fsr-3790	52	24	personal	personal	ADJ
fsr-3790	52	25	finance	finance	NOUN
fsr-3790	52	26	textbooks	textbook	NOUN
fsr-3790	52	27	.	.	PUNCT
fsr-3790	53	1	the	the	DET
fsr-3790	53	2	advisory	advisory	ADJ
fsr-3790	53	3	committee	committee	NOUN
fsr-3790	53	4	,	,	PUNCT
fsr-3790	53	5	composed	compose	VERB
fsr-3790	53	6	of	of	ADP
fsr-3790	53	7	five	five	NUM
fsr-3790	53	8	financial	financial	ADJ
fsr-3790	53	9	planners	planner	NOUN
fsr-3790	53	10	and	and	CCONJ
fsr-3790	53	11	one	one	NUM
fsr-3790	53	12	additional	additional	ADJ
fsr-3790	53	13	educator	educator	NOUN
fsr-3790	53	14	,	,	PUNCT
fsr-3790	53	15	reviewed	review	VERB
fsr-3790	53	16	the	the	DET
fsr-3790	53	17	list	list	NOUN
fsr-3790	53	18	and	and	CCONJ
fsr-3790	53	19	suggested	suggest	VERB
fsr-3790	53	20	research	research	NOUN
fsr-3790	53	21	design	design	NOUN
fsr-3790	53	22	and	and	CCONJ
fsr-3790	53	23	sample	sample	NOUN
fsr-3790	53	24	selection	selection	NOUN
fsr-3790	53	25	methods	method	NOUN
fsr-3790	53	26	.	.	PUNCT
fsr-3790	54	1	in	in	ADP
fsr-3790	54	2	spring	spring	NOUN
fsr-3790	54	3	1994	1994	NUM
fsr-3790	54	4	,	,	PUNCT
fsr-3790	54	5	400	400	NUM
fsr-3790	54	6	financial	financial	ADJ
fsr-3790	54	7	planners	planner	NOUN
fsr-3790	54	8	,	,	PUNCT
fsr-3790	54	9	randomly	randomly	ADV
fsr-3790	54	10	selected	select	VERB
fsr-3790	54	11	from	from	ADP
fsr-3790	54	12	cpp	cpp	PROPN
fsr-3790	54	13	licensees	licensee	NOUN
fsr-3790	54	14	,	,	PUNCT
fsr-3790	54	15	and	and	CCONJ
fsr-3790	54	16	340	340	NUM
fsr-3790	54	17	financial	financial	ADJ
fsr-3790	54	18	educators	educator	NOUN
fsr-3790	54	19	,	,	PUNCT
fsr-3790	54	20	selected	select	VERB
fsr-3790	54	21	from	from	ADP
fsr-3790	54	22	membership	membership	NOUN
fsr-3790	54	23	in	in	ADP
fsr-3790	54	24	the	the	DET
fsr-3790	54	25	association	association	NOUN
fsr-3790	54	26	for	for	ADP
fsr-3790	54	27	financial	financial	ADJ
fsr-3790	54	28	counseling	counseling	NOUN
fsr-3790	54	29	and	and	CCONJ
fsr-3790	54	30	planning	planning	NOUN
fsr-3790	54	31	education	education	NOUN
fsr-3790	54	32	,	,	PUNCT
fsr-3790	54	33	were	be	AUX
fsr-3790	54	34	invited	invite	VERB
fsr-3790	54	35	to	to	PART
fsr-3790	54	36	participate	participate	VERB
fsr-3790	54	37	in	in	ADP
fsr-3790	54	38	this	this	DET
fsr-3790	54	39	project	project	NOUN
fsr-3790	54	40	.	.	PUNCT
fsr-3790	55	1	professionals	professional	NOUN
fsr-3790	55	2	agreeing	agree	VERB
fsr-3790	55	3	to	to	PART
fsr-3790	55	4	participate	participate	VERB
fsr-3790	55	5	in	in	ADP
fsr-3790	55	6	the	the	DET
fsr-3790	55	7	study	study	NOUN
fsr-3790	55	8	included	include	VERB
fsr-3790	55	9	122	122	NUM
fsr-3790	55	10	financial	financial	ADJ
fsr-3790	55	11	planners	planner	NOUN
fsr-3790	55	12	and	and	CCONJ
fsr-3790	55	13	159	159	NUM
fsr-3790	55	14	educators	educator	NOUN
fsr-3790	55	15	-	-	PUNCT
fsr-3790	55	16	a	a	DET
fsr-3790	55	17	combined	combined	ADJ
fsr-3790	55	18	acceptance	acceptance	NOUN
fsr-3790	55	19	rate	rate	NOUN
fsr-3790	55	20	of	of	ADP
fsr-3790	55	21	38	38	NUM
fsr-3790	55	22	%	%	NOUN
fsr-3790	55	23	.	.	PUNCT
fsr-3790	56	1	in	in	ADP
fsr-3790	56	2	round	round	NOUN
fsr-3790	56	3	1	1	NUM
fsr-3790	56	4	of	of	ADP
fsr-3790	56	5	the	the	DET
fsr-3790	56	6	study	study	NOUN
fsr-3790	56	7	,	,	PUNCT
fsr-3790	56	8	respondents	respondent	NOUN
fsr-3790	56	9	received	receive	VERB
fsr-3790	56	10	an	an	DET
fsr-3790	56	11	open	open	ADV
fsr-3790	56	12	-	-	PUNCT
fsr-3790	56	13	ended	end	VERB
fsr-3790	56	14	questionnaire	questionnaire	NOUN
fsr-3790	56	15	that	that	PRON
fsr-3790	56	16	addressed	address	VERB
fsr-3790	56	17	various	various	ADJ
fsr-3790	56	18	ideas	idea	NOUN
fsr-3790	56	19	identified	identify	VERB
fsr-3790	56	20	in	in	ADP
fsr-3790	56	21	the	the	DET
fsr-3790	56	22	literature	literature	NOUN
fsr-3790	56	23	as	as	ADP
fsr-3790	56	24	important	important	ADJ
fsr-3790	56	25	aspects	aspect	NOUN
fsr-3790	56	26	of	of	ADP
fsr-3790	56	27	financial	financial	ADJ
fsr-3790	56	28	well	well	ADJ
fsr-3790	56	29	being	being	NOUN
fsr-3790	56	30	.	.	PUNCT
fsr-3790	57	1	for	for	ADP
fsr-3790	57	2	each	each	PRON
fsr-3790	57	3	of	of	ADP
fsr-3790	57	4	these	these	DET
fsr-3790	57	5	concepts	concept	NOUN
fsr-3790	57	6	,	,	PUNCT
fsr-3790	57	7	respondents	respondent	NOUN
fsr-3790	57	8	were	be	AUX
fsr-3790	57	9	asked	ask	VERB
fsr-3790	57	10	to	to	PART
fsr-3790	57	11	list	list	VERB
fsr-3790	57	12	specific	specific	ADJ
fsr-3790	57	13	factors	factor	NOUN
fsr-3790	57	14	that	that	PRON
fsr-3790	57	15	should	should	AUX
fsr-3790	57	16	be	be	AUX
fsr-3790	57	17	considered	consider	VERB
fsr-3790	57	18	when	when	SCONJ
fsr-3790	57	19	assessing	assess	VERB
fsr-3790	57	20	the	the	DET
fsr-3790	57	21	financial	financial	ADJ
fsr-3790	57	22	well	well	NOUN
fsr-3790	57	23	-	-	PUNCT
fsr-3790	57	24	being	being	NOUN
fsr-3790	57	25	of	of	ADP
fsr-3790	57	26	families	family	NOUN
fsr-3790	57	27	and	and	CCONJ
fsr-3790	57	28	individuals	individual	NOUN
fsr-3790	57	29	.	.	PUNCT
fsr-3790	58	1	from	from	ADP
fsr-3790	58	2	round	round	ADJ
fsr-3790	58	3	1	1	NUM
fsr-3790	58	4	responses	response	NOUN
fsr-3790	58	5	,	,	PUNCT
fsr-3790	58	6	the	the	DET
fsr-3790	58	7	research	research	NOUN
fsr-3790	58	8	team	team	NOUN
fsr-3790	58	9	designed	design	VERB
fsr-3790	58	10	two	two	NUM
fsr-3790	58	11	different	different	ADJ
fsr-3790	58	12	round	round	ADJ
fsr-3790	58	13	2	2	NUM
fsr-3790	58	14	question	question	NOUN
fsr-3790	58	15	naires	naire	NOUN
fsr-3790	58	16	in	in	ADP
fsr-3790	58	17	an	an	DET
fsr-3790	58	18	effort	effort	NOUN
fsr-3790	58	19	to	to	PART
fsr-3790	58	20	keep	keep	VERB
fsr-3790	58	21	questionnaires	questionnaire	NOUN
fsr-3790	58	22	a	a	DET
fsr-3790	58	23	reasonable	reasonable	ADJ
fsr-3790	58	24	length	length	NOUN
fsr-3790	58	25	.	.	PUNCT
fsr-3790	59	1	the	the	DET
fsr-3790	59	2	first	first	ADJ
fsr-3790	59	3	round	round	ADJ
fsr-3790	59	4	2	2	NUM
fsr-3790	59	5	question	question	NOUN
fsr-3790	59	6	naire	naire	NOUN
fsr-3790	59	7	included	include	VERB
fsr-3790	59	8	(	(	PUNCT
fsr-3790	59	9	a	a	X
fsr-3790	59	10	)	)	PUNCT
fsr-3790	59	11	goal	goal	NOUN
fsr-3790	59	12	establishment	establishment	NOUN
fsr-3790	59	13	,	,	PUNCT
fsr-3790	59	14	(	(	PUNCT
fsr-3790	59	15	b	b	X
fsr-3790	59	16	)	)	PUNCT
fsr-3790	59	17	financial	financial	ADJ
fsr-3790	59	18	reviews	review	NOUN
fsr-3790	59	19	,	,	PUNCT
fsr-3790	59	20	(	(	PUNCT
fsr-3790	59	21	c	c	X
fsr-3790	59	22	)	)	PUNCT
fsr-3790	59	23	savings	saving	NOUN
fsr-3790	59	24	programs	program	NOUN
fsr-3790	59	25	,	,	PUNCT
fsr-3790	59	26	(	(	PUNCT
fsr-3790	59	27	d	d	X
fsr-3790	59	28	)	)	PUNCT
fsr-3790	59	29	emergency	emergency	NOUN
fsr-3790	59	30	funds	fund	NOUN
fsr-3790	59	31	,	,	PUNCT
fsr-3790	59	32	(	(	PUNCT
fsr-3790	59	33	e	e	NOUN
fsr-3790	59	34	)	)	PUNCT
fsr-3790	59	35	liquidity	liquidity	NOUN
fsr-3790	59	36	ratios	ratio	NOUN
fsr-3790	59	37	,	,	PUNCT
fsr-3790	59	38	(	(	PUNCT
fsr-3790	59	39	f	f	X
fsr-3790	59	40	)	)	PUNCT
fsr-3790	59	41	investment	investment	NOUN
fsr-3790	59	42	and	and	CCONJ
fsr-3790	59	43	diversification	diversification	NOUN
fsr-3790	59	44	,	,	PUNCT
fsr-3790	59	45	(	(	PUNCT
fsr-3790	59	46	g	g	NOUN
fsr-3790	59	47	)	)	PUNCT
fsr-3790	59	48	inflation	inflation	NOUN
fsr-3790	59	49	protection	protection	NOUN
fsr-3790	59	50	,	,	PUNCT
fsr-3790	59	51	and	and	CCONJ
fsr-3790	59	52	(	(	PUNCT
fsr-3790	59	53	h	h	NOUN
fsr-3790	59	54	)	)	PUNCT
fsr-3790	59	55	retirement	retirement	NOUN
fsr-3790	59	56	.	.	PUNCT
fsr-3790	60	1	the	the	DET
fsr-3790	60	2	response	response	NOUN
fsr-3790	60	3	rate	rate	NOUN
fsr-3790	60	4	for	for	ADP
fsr-3790	60	5	this	this	DET
fsr-3790	60	6	questionnaire	questionnaire	NOUN
fsr-3790	60	7	was	be	AUX
fsr-3790	60	8	63	63	NUM
fsr-3790	60	9	%	%	NOUN
fsr-3790	60	10	of	of	ADP
fsr-3790	60	11	the	the	DET
fsr-3790	60	12	original	original	ADJ
fsr-3790	60	13	281	281	NUM
fsr-3790	60	14	experts	expert	NOUN
fsr-3790	60	15	.	.	PUNCT
fsr-3790	61	1	the	the	DET
fsr-3790	61	2	second	second	ADJ
fsr-3790	61	3	questionnaire	questionnaire	NOUN
fsr-3790	61	4	in	in	ADP
fsr-3790	61	5	round	round	NOUN
fsr-3790	61	6	2	2	NUM
fsr-3790	61	7	which	which	PRON
fsr-3790	61	8	yielded	yield	VERB
fsr-3790	61	9	a	a	DET
fsr-3790	61	10	slightly	slightly	ADV
fsr-3790	61	11	lower	low	ADJ
fsr-3790	61	12	response	response	NOUN
fsr-3790	61	13	rate	rate	NOUN
fsr-3790	61	14	(	(	PUNCT
fsr-3790	61	15	56	56	NUM
fsr-3790	61	16	%	%	NOUN
fsr-3790	61	17	of	of	ADP
fsr-3790	61	18	the	the	DET
fsr-3790	61	19	281	281	NUM
fsr-3790	61	20	experts	expert	NOUN
fsr-3790	61	21	)	)	PUNCT
fsr-3790	61	22	covered	cover	VERB
fsr-3790	61	23	(	(	PUNCT
fsr-3790	61	24	a	a	PRON
fsr-3790	61	25	)	)	PUNCT
fsr-3790	61	26	housing	housing	NOUN
fsr-3790	61	27	,	,	PUNCT
fsr-3790	61	28	(	(	PUNCT
fsr-3790	61	29	b	b	NOUN
fsr-3790	61	30	)	)	PUNCT
fsr-3790	61	31	credit	credit	NOUN
fsr-3790	61	32	,	,	PUNCT
fsr-3790	61	33	(	(	PUNCT
fsr-3790	61	34	c	c	NOUN
fsr-3790	61	35	)	)	PUNCT
fsr-3790	61	36	insurance	insurance	NOUN
fsr-3790	61	37	,	,	PUNCT
fsr-3790	61	38	(	(	PUNCT
fsr-3790	61	39	d	d	NOUN
fsr-3790	61	40	)	)	PUNCT
fsr-3790	61	41	taxes	taxis	NOUN
fsr-3790	61	42	,	,	PUNCT
fsr-3790	61	43	and	and	CCONJ
fsr-3790	61	44	(	(	PUNCT
fsr-3790	61	45	e	e	NOUN
fsr-3790	61	46	)	)	PUNCT
fsr-3790	61	47	estate	estate	NOUN
fsr-3790	61	48	planning	planning	NOUN
fsr-3790	61	49	.	.	PUNCT
fsr-3790	62	1	results	result	NOUN
fsr-3790	62	2	from	from	ADP
fsr-3790	62	3	both	both	DET
fsr-3790	62	4	round	round	ADJ
fsr-3790	62	5	2	2	NUM
fsr-3790	62	6	questionnaires	questionnaire	NOUN
fsr-3790	62	7	were	be	AUX
fsr-3790	62	8	reported	report	VERB
fsr-3790	62	9	in	in	ADP
fsr-3790	62	10	the	the	DET
fsr-3790	62	11	round	round	ADJ
fsr-3790	62	12	3	3	NUM
fsr-3790	62	13	questionnaire	questionnaire	NOUN
fsr-3790	62	14	,	,	PUNCT
fsr-3790	62	15	and	and	CCONJ
fsr-3790	62	16	the	the	DET
fsr-3790	62	17	experts	expert	NOUN
fsr-3790	62	18	were	be	AUX
fsr-3790	62	19	asked	ask	VERB
fsr-3790	62	20	to	to	PART
fsr-3790	62	21	supply	supply	VERB
fsr-3790	62	22	benchmark	benchmark	NOUN
fsr-3790	62	23	values	value	NOUN
fsr-3790	62	24	for	for	ADP
fsr-3790	62	25	the	the	DET
fsr-3790	62	26	most	most	ADV
fsr-3790	62	27	useful	useful	ADJ
fsr-3790	62	28	ratios	ratio	NOUN
fsr-3790	62	29	that	that	PRON
fsr-3790	62	30	had	have	AUX
fsr-3790	62	31	emerged	emerge	VERB
fsr-3790	62	32	.	.	PUNCT
fsr-3790	63	1	this	this	PRON
fsr-3790	63	2	provided	provide	VERB
fsr-3790	63	3	respondents	respondent	NOUN
fsr-3790	63	4	an	an	DET
fsr-3790	63	5	opportunity	opportunity	NOUN
fsr-3790	63	6	to	to	PART
fsr-3790	63	7	reevaluate	reevaluate	VERB
fsr-3790	63	8	their	their	PRON
fsr-3790	63	9	original	original	ADJ
fsr-3790	63	10	answers	answer	NOUN
fsr-3790	63	11	based	base	VERB
fsr-3790	63	12	upon	upon	SCONJ
fsr-3790	63	13	examination	examination	NOUN
fsr-3790	63	14	of	of	ADP
fsr-3790	63	15	the	the	DET
fsr-3790	63	16	group	group	NOUN
fsr-3790	63	17	response	response	NOUN
fsr-3790	63	18	as	as	SCONJ
fsr-3790	63	19	is	be	AUX
fsr-3790	63	20	rec	rec	PROPN
fsr-3790	63	21	ommended	ommende	VERB
fsr-3790	63	22	for	for	ADP
fsr-3790	63	23	a	a	DET
fsr-3790	63	24	delphi	delphi	NOUN
fsr-3790	63	25	project	project	NOUN
fsr-3790	63	26	.	.	PUNCT
fsr-3790	64	1	the	the	DET
fsr-3790	64	2	completion	completion	NOUN
fsr-3790	64	3	rate	rate	NOUN
fsr-3790	64	4	for	for	ADP
fsr-3790	64	5	this	this	DET
fsr-3790	64	6	final	final	ADJ
fsr-3790	64	7	round	round	NOUN
fsr-3790	64	8	was	be	AUX
fsr-3790	64	9	60	60	NUM
fsr-3790	64	10	%	%	NOUN
fsr-3790	64	11	of	of	ADP
fsr-3790	64	12	the	the	DET
fsr-3790	64	13	original	original	ADJ
fsr-3790	64	14	28	28	NUM
fsr-3790	64	15	1	1	NUM
fsr-3790	64	16	experts	expert	NOUN
fsr-3790	64	17	.	.	PUNCT
fsr-3790	65	1	round	round	ADJ
fsr-3790	65	2	3	3	NUM
fsr-3790	65	3	respondents	respondent	NOUN
fsr-3790	65	4	were	be	AUX
fsr-3790	65	5	asked	ask	VERB
fsr-3790	65	6	to	to	PART
fsr-3790	65	7	identify	identify	VERB
fsr-3790	65	8	their	their	PRON
fsr-3790	65	9	primary	primary	ADJ
fsr-3790	65	10	type	type	NOUN
fsr-3790	65	11	of	of	ADP
fsr-3790	65	12	work	work	NOUN
fsr-3790	65	13	as	as	ADP
fsr-3790	65	14	practitioner	practitioner	NOUN
fsr-3790	65	15	,	,	PUNCT
fsr-3790	65	16	edu	edu	PROPN
fsr-3790	65	17	cator	cator	PROPN
fsr-3790	65	18	,	,	PUNCT
fsr-3790	65	19	or	or	CCONJ
fsr-3790	65	20	counselor	counselor	NOUN
fsr-3790	65	21	.	.	PUNCT
fsr-3790	66	1	for	for	ADP
fsr-3790	66	2	the	the	DET
fsr-3790	66	3	purposes	purpose	NOUN
fsr-3790	66	4	of	of	ADP
fsr-3790	66	5	this	this	DET
fsr-3790	66	6	paper	paper	NOUN
fsr-3790	66	7	,	,	PUNCT
fsr-3790	66	8	85	85	NUM
fsr-3790	66	9	practitioners	practitioner	NOUN
fsr-3790	66	10	and	and	CCONJ
fsr-3790	66	11	7	7	NUM
fsr-3790	66	12	1	1	NUM
fsr-3790	66	13	educators	educator	NOUN
fsr-3790	66	14	were	be	AUX
fsr-3790	66	15	included	include	VERB
fsr-3790	66	16	for	for	ADP
fsr-3790	66	17	a	a	DET
fsr-3790	66	18	total	total	ADJ
fsr-3790	66	19	sample	sample	NOUN
fsr-3790	66	20	size	size	NOUN
fsr-3790	66	21	of	of	ADP
fsr-3790	66	22	156	156	NUM
fsr-3790	66	23	financial	financial	ADJ
fsr-3790	66	24	planning	planning	NOUN
fsr-3790	66	25	experts	expert	NOUN
fsr-3790	66	26	.	.	PUNCT
fsr-3790	67	1	fourteen	fourteen	NUM
fsr-3790	67	2	counselors	counselor	NOUN
fsr-3790	67	3	were	be	AUX
fsr-3790	67	4	excluded	exclude	VERB
fsr-3790	67	5	from	from	ADP
fsr-3790	67	6	this	this	DET
fsr-3790	67	7	analysis	analysis	NOUN
fsr-3790	67	8	because	because	SCONJ
fsr-3790	67	9	the	the	DET
fsr-3790	67	10	size	size	NOUN
fsr-3790	67	11	of	of	ADP
fsr-3790	67	12	the	the	DET
fsr-3790	67	13	group	group	NOUN
fsr-3790	67	14	was	be	AUX
fsr-3790	67	15	too	too	ADV
fsr-3790	67	16	small	small	ADJ
fsr-3790	67	17	for	for	ADP
fsr-3790	67	18	statistical	statistical	ADJ
fsr-3790	67	19	testing	testing	NOUN
fsr-3790	67	20	.	.	PUNCT
fsr-3790	68	1	of	of	ADP
fsr-3790	68	2	the	the	DET
fsr-3790	68	3	156	156	NUM
fsr-3790	68	4	who	who	PRON
fsr-3790	68	5	participated	participate	VERB
fsr-3790	68	6	in	in	ADP
fsr-3790	68	7	round	round	NOUN
fsr-3790	68	8	3	3	NUM
fsr-3790	68	9	,	,	PUNCT
fsr-3790	68	10	the	the	DET
fsr-3790	68	11	majority	majority	NOUN
fsr-3790	68	12	(	(	PUNCT
fsr-3790	68	13	60	60	NUM
fsr-3790	68	14	%	%	NOUN
fsr-3790	68	15	)	)	PUNCT
fsr-3790	68	16	were	be	AUX
fsr-3790	68	17	male	male	ADJ
fsr-3790	68	18	.	.	PUNCT
fsr-3790	69	1	there	there	PRON
fsr-3790	69	2	was	be	VERB
fsr-3790	69	3	a	a	DET
fsr-3790	69	4	significant	significant	ADJ
fsr-3790	69	5	difference	difference	NOUN
fsr-3790	69	6	(	(	PUNCT
fsr-3790	69	7	p	p	X
fsr-3790	69	8	i	i	PRON
fsr-3790	69	9	.ool	.ool	PROPN
fsr-3790	69	10	)	)	PUNCT
fsr-3790	69	11	in	in	ADP
fsr-3790	69	12	the	the	DET
fsr-3790	69	13	gender	gender	NOUN
fsr-3790	69	14	of	of	ADP
fsr-3790	69	15	the	the	DET
fsr-3790	69	16	planner	planner	NOUN
fsr-3790	69	17	and	and	CCONJ
fsr-3790	69	18	educator	educator	NOUN
fsr-3790	69	19	subsamples	subsample	NOUN
fsr-3790	69	20	with	with	ADP
fsr-3790	69	21	the	the	DET
fsr-3790	69	22	planners	planner	NOUN
fsr-3790	69	23	being	be	AUX
fsr-3790	69	24	primarily	primarily	ADV
fsr-3790	69	25	male	male	ADJ
fsr-3790	69	26	(	(	PUNCT
fsr-3790	69	27	77	77	NUM
fsr-3790	69	28	%	%	NOUN
fsr-3790	69	29	)	)	PUNCT
fsr-3790	69	30	and	and	CCONJ
fsr-3790	69	31	the	the	DET
fsr-3790	69	32	educators	educator	NOUN
fsr-3790	69	33	being	be	AUX
fsr-3790	69	34	primarily	primarily	ADV
fsr-3790	69	35	female	female	ADJ
fsr-3790	69	36	(	(	PUNCT
fsr-3790	69	37	60	60	NUM
fsr-3790	69	38	%	%	NOUN
fsr-3790	69	39	)	)	PUNCT
fsr-3790	69	40	.	.	PUNCT
fsr-3790	70	1	the	the	DET
fsr-3790	70	2	average	average	ADJ
fsr-3790	70	3	ages	age	NOUN
fsr-3790	70	4	for	for	ADP
fsr-3790	70	5	the	the	DET
fsr-3790	70	6	planner	planner	NOUN
fsr-3790	70	7	and	and	CCONJ
fsr-3790	70	8	educator	educator	NOUN
fsr-3790	70	9	subsamples	subsample	NOUN
fsr-3790	70	10	were	be	AUX
fsr-3790	70	11	47	47	NUM
fsr-3790	70	12	and	and	CCONJ
fsr-3790	70	13	49	49	NUM
fsr-3790	70	14	years	year	NOUN
fsr-3790	70	15	,	,	PUNCT
fsr-3790	70	16	respectively	respectively	ADV
fsr-3790	70	17	.	.	PUNCT
fsr-3790	71	1	as	as	SCONJ
fsr-3790	71	2	might	might	AUX
fsr-3790	71	3	be	be	AUX
fsr-3790	71	4	expected	expect	VERB
fsr-3790	71	5	,	,	PUNCT
fsr-3790	71	6	there	there	PRON
fsr-3790	71	7	was	be	VERB
fsr-3790	71	8	a	a	DET
fsr-3790	71	9	statistically	statistically	ADV
fsr-3790	71	10	significant	significant	ADJ
fsr-3790	71	11	@	@	ADP
fsr-3790	72	1	i	i	PRON
fsr-3790	72	2	.ool	.ool	PROPN
fsr-3790	72	3	)	)	PUNCT
fsr-3790	72	4	differ	differ	VERB
fsr-3790	72	5	ence	ence	NOUN
fsr-3790	72	6	between	between	ADP
fsr-3790	72	7	planners	planner	NOUN
fsr-3790	72	8	and	and	CCONJ
fsr-3790	72	9	educators	educator	NOUN
fsr-3790	72	10	in	in	ADP
fsr-3790	72	11	level	level	NOUN
fsr-3790	72	12	of	of	ADP
fsr-3790	72	13	education	education	NOUN
fsr-3790	72	14	.	.	PUNCT
fsr-3790	73	1	the	the	DET
fsr-3790	73	2	majority	majority	NOUN
fsr-3790	73	3	of	of	ADP
fsr-3790	73	4	planners	planner	NOUN
fsr-3790	73	5	(	(	PUNCT
fsr-3790	73	6	55	55	NUM
fsr-3790	73	7	%	%	NOUN
fsr-3790	73	8	)	)	PUNCT
fsr-3790	73	9	had	have	VERB
fsr-3790	73	10	a	a	DET
fsr-3790	73	11	bachelor	bachelor	NOUN
fsr-3790	73	12	’s	’s	PART
fsr-3790	73	13	degree	degree	NOUN
fsr-3790	73	14	or	or	CCONJ
fsr-3790	73	15	less	less	ADJ
fsr-3790	73	16	while	while	SCONJ
fsr-3790	73	17	the	the	DET
fsr-3790	73	18	majority	majority	NOUN
fsr-3790	73	19	of	of	ADP
fsr-3790	73	20	educators	educator	NOUN
fsr-3790	73	21	(	(	PUNCT
fsr-3790	73	22	58	58	NUM
fsr-3790	73	23	%	%	NOUN
fsr-3790	73	24	)	)	PUNCT
fsr-3790	73	25	had	have	VERB
fsr-3790	73	26	a	a	DET
fsr-3790	73	27	doctorate	doctorate	NOUN
fsr-3790	73	28	or	or	CCONJ
fsr-3790	73	29	juris	juris	PROPN
fsr-3790	73	30	doctorate	doctorate	NOUN
fsr-3790	73	31	degree	degree	NOUN
fsr-3790	73	32	.	.	PUNCT
fsr-3790	74	1	of	of	ADP
fsr-3790	74	2	the	the	DET
fsr-3790	74	3	85	85	NUM
fsr-3790	74	4	planners	planner	NOUN
fsr-3790	74	5	,	,	PUNCT
fsr-3790	74	6	80	80	NUM
fsr-3790	74	7	(	(	PUNCT
fsr-3790	74	8	94	94	NUM
fsr-3790	74	9	%	%	NOUN
fsr-3790	74	10	)	)	PUNCT
fsr-3790	74	11	were	be	AUX
fsr-3790	74	12	cfp	cfp	PROPN
fsr-3790	74	13	licensees	licensee	NOUN
fsr-3790	74	14	whereas	whereas	SCONJ
fsr-3790	74	15	only	only	ADV
fsr-3790	74	16	3	3	NUM
fsr-3790	74	17	1	1	NUM
fsr-3790	74	18	of	of	ADP
fsr-3790	74	19	the	the	DET
fsr-3790	74	20	71	71	NUM
fsr-3790	74	21	educators	educator	NOUN
fsr-3790	74	22	(	(	PUNCT
fsr-3790	74	23	44	44	NUM
fsr-3790	74	24	%	%	NOUN
fsr-3790	74	25	)	)	PUNCT
fsr-3790	74	26	were	be	AUX
fsr-3790	74	27	.	.	PUNCT
fsr-3790	75	1	most	most	ADJ
fsr-3790	75	2	planners	planner	NOUN
fsr-3790	75	3	(	(	PUNCT
fsr-3790	75	4	67	67	NUM
fsr-3790	75	5	%	%	NOUN
fsr-3790	75	6	)	)	PUNCT
fsr-3790	75	7	received	receive	VERB
fsr-3790	75	8	at	at	ADP
fsr-3790	75	9	least	least	ADJ
fsr-3790	75	10	part	part	NOUN
fsr-3790	75	11	of	of	ADP
fsr-3790	75	12	their	their	PRON
fsr-3790	75	13	income	income	NOUN
fsr-3790	75	14	from	from	ADP
fsr-3790	75	15	commissions	commission	NOUN
fsr-3790	75	16	while	while	SCONJ
fsr-3790	75	17	very	very	ADV
fsr-3790	75	18	few	few	ADJ
fsr-3790	75	19	educators	educator	NOUN
fsr-3790	75	20	(	(	PUNCT
fsr-3790	75	21	3	3	NUM
fsr-3790	75	22	%	%	NOUN
fsr-3790	75	23	)	)	PUNCT
fsr-3790	75	24	received	receive	VERB
fsr-3790	75	25	commissions	commission	NOUN
fsr-3790	75	26	.	.	PUNCT
fsr-3790	76	1	ratios	ratio	NOUN
fsr-3790	76	2	and	and	CCONJ
fsr-3790	76	3	benchmarks	benchmark	NOUN
fsr-3790	76	4	61	61	NUM
fsr-3790	76	5	using	use	VERB
fsr-3790	76	6	the	the	DET
fsr-3790	76	7	delphi	delphi	NOUN
fsr-3790	76	8	approach	approach	NOUN
fsr-3790	76	9	,	,	PUNCT
fsr-3790	76	10	ratios	ratio	NOUN
fsr-3790	76	11	and	and	CCONJ
fsr-3790	76	12	benchmarks	benchmark	NOUN
fsr-3790	76	13	resulted	result	VERB
fsr-3790	76	14	for	for	ADP
fsr-3790	76	15	seven	seven	NUM
fsr-3790	76	16	general	general	ADJ
fsr-3790	76	17	areas	area	NOUN
fsr-3790	76	18	of	of	ADP
fsr-3790	76	19	financial	financial	ADJ
fsr-3790	76	20	planning	planning	NOUN
fsr-3790	76	21	including	include	VERB
fsr-3790	76	22	liquidity	liquidity	NOUN
fsr-3790	76	23	,	,	PUNCT
fsr-3790	76	24	savings	saving	NOUN
fsr-3790	76	25	,	,	PUNCT
fsr-3790	76	26	asset	asset	NOUN
fsr-3790	76	27	allocation	allocation	NOUN
fsr-3790	76	28	,	,	PUNCT
fsr-3790	76	29	inflation	inflation	NOUN
fsr-3790	76	30	protection	protection	NOUN
fsr-3790	76	31	,	,	PUNCT
fsr-3790	76	32	tax	tax	NOUN
fsr-3790	76	33	burden	burden	NOUN
fsr-3790	76	34	,	,	PUNCT
fsr-3790	76	35	housing	housing	NOUN
fsr-3790	76	36	expenses	expense	NOUN
fsr-3790	76	37	,	,	PUNCT
fsr-3790	76	38	and	and	CCONJ
fsr-3790	76	39	insolvency	insolvency	NOUN
fsr-3790	76	40	/	/	SYM
fsr-3790	76	41	credit	credit	NOUN
fsr-3790	76	42	.	.	PUNCT
fsr-3790	77	1	the	the	DET
fsr-3790	77	2	following	follow	VERB
fsr-3790	77	3	definitions	definition	NOUN
fsr-3790	77	4	also	also	ADV
fsr-3790	77	5	emerged	emerge	VERB
fsr-3790	77	6	:	:	PUNCT
fsr-3790	77	7	l	l	NOUN
fsr-3790	77	8	liquid	liquid	ADJ
fsr-3790	77	9	assets	asset	NOUN
fsr-3790	77	10	=	=	SYM
fsr-3790	77	11	cash	cash	NOUN
fsr-3790	77	12	and	and	CCONJ
fsr-3790	77	13	cash	cash	NOUN
fsr-3790	77	14	equivalents	equivalent	NOUN
fsr-3790	77	15	,	,	PUNCT
fsr-3790	77	16	checking	check	VERB
fsr-3790	77	17	accounts	account	NOUN
fsr-3790	77	18	,	,	PUNCT
fsr-3790	77	19	savings	saving	NOUN
fsr-3790	77	20	accounts	account	NOUN
fsr-3790	77	21	,	,	PUNCT
fsr-3790	77	22	money	money	NOUN
fsr-3790	77	23	market	market	NOUN
fsr-3790	77	24	accounts	account	NOUN
fsr-3790	77	25	,	,	PUNCT
fsr-3790	77	26	money	money	NOUN
fsr-3790	77	27	market	market	NOUN
fsr-3790	77	28	mutual	mutual	ADJ
fsr-3790	77	29	funds	fund	NOUN
fsr-3790	77	30	,	,	PUNCT
fsr-3790	77	31	and	and	CCONJ
fsr-3790	77	32	cds	cd	NOUN
fsr-3790	77	33	with	with	ADP
fsr-3790	77	34	maturities	maturity	NOUN
fsr-3790	77	35	of	of	ADP
fsr-3790	77	36	i	i	PRON
fsr-3790	77	37	6	6	NUM
fsr-3790	77	38	months	month	NOUN
fsr-3790	77	39	.	.	PUNCT
fsr-3790	78	1	l	l	NOUN
fsr-3790	78	2	investment	investment	NOUN
fsr-3790	78	3	assets	asset	NOUN
fsr-3790	78	4	=	=	PUNCT
fsr-3790	78	5	all	all	PRON
fsr-3790	78	6	other	other	ADJ
fsr-3790	78	7	assets	asset	NOUN
fsr-3790	78	8	held	hold	VERB
fsr-3790	78	9	for	for	ADP
fsr-3790	78	10	investment	investment	NOUN
fsr-3790	78	11	purposes	purpose	NOUN
fsr-3790	78	12	,	,	PUNCT
fsr-3790	78	13	not	not	PART
fsr-3790	78	14	including	include	VERB
fsr-3790	78	15	use	use	VERB
fsr-3790	78	16	assets	asset	NOUN
fsr-3790	78	17	or	or	CCONJ
fsr-3790	78	18	equity	equity	NOUN
fsr-3790	78	19	in	in	ADP
fsr-3790	78	20	a	a	DET
fsr-3790	78	21	home	home	NOUN
fsr-3790	78	22	.	.	PUNCT
fsr-3790	79	1	l	l	NOUN
fsr-3790	79	2	monthly	monthly	ADJ
fsr-3790	79	3	expenses	expense	NOUN
fsr-3790	79	4	=	=	SYM
fsr-3790	79	5	average	average	ADJ
fsr-3790	79	6	fixed	fix	VERB
fsr-3790	79	7	and	and	CCONJ
fsr-3790	79	8	variable	variable	ADJ
fsr-3790	79	9	living	living	NOUN
fsr-3790	79	10	expenses	expense	NOUN
fsr-3790	79	11	including	include	VERB
fsr-3790	79	12	debt/	debt/	NUM
fsr-3790	79	13	credit	credit	NOUN
fsr-3790	79	14	repayment	repayment	NOUN
fsr-3790	79	15	,	,	PUNCT
fsr-3790	79	16	taxes	taxis	NOUN
fsr-3790	79	17	,	,	PUNCT
fsr-3790	79	18	and	and	CCONJ
fsr-3790	79	19	monthly	monthly	ADJ
fsr-3790	79	20	allocations	allocation	NOUN
fsr-3790	79	21	being	be	AUX
fsr-3790	79	22	set	set	VERB
fsr-3790	79	23	aside	aside	ADV
fsr-3790	79	24	for	for	ADP
fsr-3790	79	25	irregular	irregular	ADJ
fsr-3790	79	26	expenses	expense	NOUN
fsr-3790	79	27	such	such	ADJ
fsr-3790	79	28	as	as	ADP
fsr-3790	79	29	auto	auto	NOUN
fsr-3790	79	30	insurance	insurance	NOUN
fsr-3790	79	31	,	,	PUNCT
fsr-3790	79	32	vacations	vacation	NOUN
fsr-3790	79	33	,	,	PUNCT
fsr-3790	79	34	gifts	gift	NOUN
fsr-3790	79	35	,	,	PUNCT
fsr-3790	79	36	etc	etc	X
fsr-3790	79	37	.	.	X
fsr-3790	80	1	l	l	NOUN
fsr-3790	80	2	current	current	ADJ
fsr-3790	80	3	debt	debt	NOUN
fsr-3790	80	4	=	=	PUNCT
fsr-3790	80	5	all	all	DET
fsr-3790	80	6	debt	debt	NOUN
fsr-3790	80	7	/	/	SYM
fsr-3790	80	8	credit	credit	NOUN
fsr-3790	80	9	obligations	obligation	NOUN
fsr-3790	80	10	,	,	PUNCT
fsr-3790	80	11	charges	charge	NOUN
fsr-3790	80	12	,	,	PUNCT
fsr-3790	80	13	bills	bill	NOUN
fsr-3790	80	14	and	and	CCONJ
fsr-3790	80	15	payments	payment	NOUN
fsr-3790	80	16	due	due	ADJ
fsr-3790	80	17	within	within	ADP
fsr-3790	80	18	1	1	NUM
fsr-3790	80	19	year	year	NOUN
fsr-3790	80	20	.	.	PUNCT
fsr-3790	81	1	l	l	NOUN
fsr-3790	81	2	payroll	payroll	NOUN
fsr-3790	81	3	taxes	taxis	NOUN
fsr-3790	81	4	=	=	SYM
fsr-3790	81	5	federal	federal	ADJ
fsr-3790	81	6	,	,	PUNCT
fsr-3790	81	7	state	state	NOUN
fsr-3790	81	8	,	,	PUNCT
fsr-3790	81	9	and	and	CCONJ
fsr-3790	81	10	local	local	ADJ
fsr-3790	81	11	income	income	NOUN
fsr-3790	81	12	taxes	taxis	NOUN
fsr-3790	81	13	and	and	CCONJ
fsr-3790	81	14	social	social	ADJ
fsr-3790	81	15	security	security	NOUN
fsr-3790	81	16	taxes	taxis	NOUN
fsr-3790	81	17	.	.	PUNCT
fsr-3790	82	1	l	l	NOUN
fsr-3790	82	2	property	property	NOUN
fsr-3790	82	3	taxes	taxis	NOUN
fsr-3790	82	4	=	=	SYM
fsr-3790	82	5	real	real	ADJ
fsr-3790	82	6	estate	estate	NOUN
fsr-3790	82	7	and	and	CCONJ
fsr-3790	82	8	personal	personal	ADJ
fsr-3790	82	9	property	property	NOUN
fsr-3790	82	10	taxes	taxis	NOUN
fsr-3790	82	11	.	.	PUNCT
fsr-3790	83	1	l	l	NOUN
fsr-3790	83	2	renter	renter	NOUN
fsr-3790	83	3	’s	’s	PART
fsr-3790	83	4	expenses	expense	NOUN
fsr-3790	83	5	=	=	SYM
fsr-3790	83	6	rent	rent	NOUN
fsr-3790	83	7	,	,	PUNCT
fsr-3790	83	8	renter	renter	NOUN
fsr-3790	83	9	’s	’s	PART
fsr-3790	83	10	insurance	insurance	NOUN
fsr-3790	83	11	,	,	PUNCT
fsr-3790	83	12	and	and	CCONJ
fsr-3790	83	13	utilities	utility	NOUN
fsr-3790	83	14	.	.	PUNCT
fsr-3790	84	1	l	l	PROPN
fsr-3790	84	2	homeowner	homeowner	NOUN
fsr-3790	84	3	’s	’s	PART
fsr-3790	84	4	expenses	expense	NOUN
fsr-3790	84	5	=	=	SYM
fsr-3790	84	6	principal	principal	NOUN
fsr-3790	84	7	,	,	PUNCT
fsr-3790	84	8	interest	interest	NOUN
fsr-3790	84	9	,	,	PUNCT
fsr-3790	84	10	taxes	taxis	NOUN
fsr-3790	84	11	,	,	PUNCT
fsr-3790	84	12	insurance	insurance	NOUN
fsr-3790	84	13	,	,	PUNCT
fsr-3790	84	14	homeowner	homeowner	NOUN
fsr-3790	84	15	’s	’s	PART
fsr-3790	84	16	association	association	NOUN
fsr-3790	84	17	fees	fee	NOUN
fsr-3790	84	18	,	,	PUNCT
fsr-3790	84	19	utilities	utility	NOUN
fsr-3790	84	20	,	,	PUNCT
fsr-3790	84	21	maintenance	maintenance	NOUN
fsr-3790	84	22	,	,	PUNCT
fsr-3790	84	23	and	and	CCONJ
fsr-3790	84	24	repairs	repair	NOUN
fsr-3790	84	25	.	.	PUNCT
fsr-3790	85	1	the	the	DET
fsr-3790	85	2	numerical	numerical	ADJ
fsr-3790	85	3	ratios	ratio	NOUN
fsr-3790	85	4	and	and	CCONJ
fsr-3790	85	5	values	value	NOUN
fsr-3790	85	6	recommended	recommend	VERB
fsr-3790	85	7	by	by	ADP
fsr-3790	85	8	the	the	DET
fsr-3790	85	9	panel	panel	NOUN
fsr-3790	85	10	of	of	ADP
fsr-3790	85	11	financial	financial	ADJ
fsr-3790	85	12	planners	planner	NOUN
fsr-3790	85	13	and	and	CCONJ
fsr-3790	85	14	educators	educator	NOUN
fsr-3790	85	15	for	for	ADP
fsr-3790	85	16	a	a	DET
fsr-3790	85	17	typical	typical	ADJ
fsr-3790	85	18	family	family	NOUN
fsr-3790	85	19	/	/	SYM
fsr-3790	85	20	individual	individual	NOUN
fsr-3790	85	21	are	be	AUX
fsr-3790	85	22	presented	present	VERB
fsr-3790	85	23	in	in	ADP
fsr-3790	85	24	table	table	NOUN
fsr-3790	85	25	1	1	NUM
fsr-3790	85	26	.	.	PUNCT
fsr-3790	86	1	in	in	ADP
fsr-3790	86	2	addition	addition	NOUN
fsr-3790	86	3	to	to	ADP
fsr-3790	86	4	means	mean	NOUN
fsr-3790	86	5	for	for	ADP
fsr-3790	86	6	the	the	DET
fsr-3790	86	7	total	total	ADJ
fsr-3790	86	8	sample	sample	NOUN
fsr-3790	86	9	,	,	PUNCT
fsr-3790	86	10	a	a	DET
fsr-3790	86	11	comparison	comparison	NOUN
fsr-3790	86	12	of	of	ADP
fsr-3790	86	13	means	mean	NOUN
fsr-3790	86	14	between	between	ADP
fsr-3790	86	15	the	the	DET
fsr-3790	86	16	planners	planner	NOUN
fsr-3790	86	17	and	and	CCONJ
fsr-3790	86	18	educators	educator	NOUN
fsr-3790	86	19	is	be	AUX
fsr-3790	86	20	included	include	VERB
fsr-3790	86	21	.	.	PUNCT
fsr-3790	87	1	medians	median	NOUN
fsr-3790	87	2	are	be	AUX
fsr-3790	87	3	also	also	ADV
fsr-3790	87	4	included	include	VERB
fsr-3790	87	5	since	since	SCONJ
fsr-3790	87	6	they	they	PRON
fsr-3790	87	7	are	be	AUX
fsr-3790	87	8	less	less	ADV
fsr-3790	87	9	influenced	influence	VERB
fsr-3790	87	10	than	than	ADP
fsr-3790	87	11	means	mean	NOUN
fsr-3790	87	12	by	by	ADP
fsr-3790	87	13	outlying	outlying	ADJ
fsr-3790	87	14	values	value	NOUN
fsr-3790	87	15	.	.	PUNCT
fsr-3790	88	1	in	in	ADP
fsr-3790	88	2	general	general	ADJ
fsr-3790	88	3	,	,	PUNCT
fsr-3790	88	4	results	result	NOUN
fsr-3790	88	5	from	from	ADP
fsr-3790	88	6	the	the	DET
fsr-3790	88	7	t	t	NOUN
fsr-3790	88	8	-	-	PUNCT
fsr-3790	88	9	tests	test	NOUN
fsr-3790	88	10	comparing	compare	VERB
fsr-3790	88	11	the	the	DET
fsr-3790	88	12	responses	response	NOUN
fsr-3790	88	13	of	of	ADP
fsr-3790	88	14	planners	planner	NOUN
fsr-3790	88	15	and	and	CCONJ
fsr-3790	88	16	educators	educator	NOUN
fsr-3790	88	17	indi	indi	PROPN
fsr-3790	88	18	cated	cat	VERB
fsr-3790	88	19	the	the	DET
fsr-3790	88	20	existence	existence	NOUN
fsr-3790	88	21	of	of	ADP
fsr-3790	88	22	a	a	DET
fsr-3790	88	23	strong	strong	ADJ
fsr-3790	88	24	consensus	consensus	NOUN
fsr-3790	88	25	between	between	ADP
fsr-3790	88	26	the	the	DET
fsr-3790	88	27	two	two	NUM
fsr-3790	88	28	professional	professional	ADJ
fsr-3790	88	29	groups	group	NOUN
fsr-3790	88	30	.	.	PUNCT
fsr-3790	89	1	significant	significant	ADJ
fsr-3790	89	2	differences	difference	NOUN
fsr-3790	89	3	existed	exist	VERB
fsr-3790	89	4	between	between	ADP
fsr-3790	89	5	planners	planner	NOUN
fsr-3790	89	6	and	and	CCONJ
fsr-3790	89	7	educators	educator	NOUN
fsr-3790	89	8	on	on	ADP
fsr-3790	89	9	only	only	ADV
fsr-3790	89	10	2	2	NUM
fsr-3790	89	11	of	of	ADP
fsr-3790	89	12	the	the	DET
fsr-3790	89	13	22	22	NUM
fsr-3790	89	14	ratios	ratio	NOUN
fsr-3790	89	15	,	,	PUNCT
fsr-3790	89	16	foreign	foreign	ADJ
fsr-3790	89	17	investments	investment	NOUN
fsr-3790	89	18	+	+	CCONJ
fsr-3790	89	19	total	total	ADJ
fsr-3790	89	20	investments	investment	NOUN
fsr-3790	89	21	and	and	CCONJ
fsr-3790	89	22	renter	renter	NOUN
fsr-3790	89	23	’s	’s	PART
fsr-3790	89	24	expenses	expense	NOUN
fsr-3790	89	25	+	+	CCONJ
fsr-3790	89	26	before	before	ADP
fsr-3790	89	27	-	-	PUNCT
fsr-3790	89	28	tax	tax	NOUN
fsr-3790	89	29	income	income	NOUN
fsr-3790	89	30	.	.	PUNCT
fsr-3790	90	1	a.	a.	NOUN
fsr-3790	90	2	liquidity	liquidity	PROPN
fsr-3790	90	3	the	the	DET
fsr-3790	90	4	two	two	NUM
fsr-3790	90	5	liquidity	liquidity	NOUN
fsr-3790	90	6	ratios	ratio	NOUN
fsr-3790	90	7	which	which	PRON
fsr-3790	90	8	emerged	emerge	VERB
fsr-3790	90	9	as	as	ADP
fsr-3790	90	10	useful	useful	ADJ
fsr-3790	90	11	from	from	ADP
fsr-3790	90	12	this	this	DET
fsr-3790	90	13	delphi	delphi	NOUN
fsr-3790	90	14	study	study	NOUN
fsr-3790	90	15	were	be	AUX
fsr-3790	90	16	liquid	liquid	ADJ
fsr-3790	90	17	assets	asset	NOUN
fsr-3790	90	18	+	+	CCONJ
fsr-3790	90	19	monthly	monthly	ADJ
fsr-3790	90	20	expenses	expense	NOUN
fsr-3790	90	21	and	and	CCONJ
fsr-3790	90	22	liquid	liquid	ADJ
fsr-3790	90	23	assets	asset	NOUN
fsr-3790	90	24	+	+	CCONJ
fsr-3790	90	25	current	current	ADJ
fsr-3790	90	26	debt	debt	NOUN
fsr-3790	90	27	.	.	PUNCT
fsr-3790	91	1	the	the	DET
fsr-3790	91	2	median	median	ADJ
fsr-3790	91	3	value	value	NOUN
fsr-3790	91	4	for	for	ADP
fsr-3790	91	5	the	the	DET
fsr-3790	91	6	ratio	ratio	NOUN
fsr-3790	91	7	involving	involve	VERB
fsr-3790	91	8	expenses	expense	NOUN
fsr-3790	91	9	was	be	AUX
fsr-3790	91	10	300	300	NUM
fsr-3790	91	11	%	%	NOUN
fsr-3790	91	12	suggesting	suggest	VERB
fsr-3790	91	13	a	a	DET
fsr-3790	91	14	3	3	NUM
fsr-3790	91	15	:	:	SYM
fsr-3790	91	16	1	1	NUM
fsr-3790	91	17	ratio	ratio	NOUN
fsr-3790	91	18	of	of	ADP
fsr-3790	91	19	liquid	liquid	ADJ
fsr-3790	91	20	assets	asset	NOUN
fsr-3790	91	21	to	to	ADP
fsr-3790	91	22	monthly	monthly	ADJ
fsr-3790	91	23	expenses	expense	NOUN
fsr-3790	91	24	.	.	PUNCT
fsr-3790	92	1	the	the	DET
fsr-3790	92	2	mean	mean	ADJ
fsr-3790	92	3	values	value	NOUN
fsr-3790	92	4	,	,	PUNCT
fsr-3790	92	5	which	which	PRON
fsr-3790	92	6	ranged	range	VERB
fsr-3790	92	7	from	from	ADP
fsr-3790	92	8	246	246	NUM
fsr-3790	92	9	%	%	NOUN
fsr-3790	92	10	for	for	ADP
fsr-3790	92	11	the	the	DET
fsr-3790	92	12	educators	educator	NOUN
fsr-3790	92	13	to	to	ADP
fsr-3790	92	14	270	270	NUM
fsr-3790	92	15	%	%	NOUN
fsr-3790	92	16	for	for	ADP
fsr-3790	92	17	the	the	DET
fsr-3790	92	18	planners	planner	NOUN
fsr-3790	92	19	,	,	PUNCT
fsr-3790	92	20	were	be	AUX
fsr-3790	92	21	somewhat	somewhat	ADV
fsr-3790	92	22	lower	low	ADJ
fsr-3790	92	23	than	than	ADP
fsr-3790	92	24	the	the	DET
fsr-3790	92	25	overall	overall	ADJ
fsr-3790	92	26	median	median	NOUN
fsr-3790	92	27	.	.	PUNCT
fsr-3790	93	1	however	however	ADV
fsr-3790	93	2	,	,	PUNCT
fsr-3790	93	3	these	these	DET
fsr-3790	93	4	findings	finding	NOUN
fsr-3790	93	5	support	support	VERB
fsr-3790	93	6	a	a	DET
fsr-3790	93	7	general	general	ADJ
fsr-3790	93	8	view	view	NOUN
fsr-3790	93	9	that	that	SCONJ
fsr-3790	93	10	liquid	liquid	ADJ
fsr-3790	93	11	assets	asset	NOUN
fsr-3790	93	12	should	should	AUX
fsr-3790	93	13	provide	provide	VERB
fsr-3790	93	14	a	a	DET
fsr-3790	93	15	minimum	minimum	NOUN
fsr-3790	93	16	of	of	ADP
fsr-3790	93	17	255	255	NUM
fsr-3790	93	18	to	to	PART
fsr-3790	93	19	3	3	NUM
fsr-3790	93	20	months	month	NOUN
fsr-3790	93	21	of	of	ADP
fsr-3790	93	22	living	living	NOUN
fsr-3790	93	23	expenses	expense	NOUN
fsr-3790	93	24	.	.	PUNCT
fsr-3790	94	1	on	on	ADP
fsr-3790	94	2	the	the	DET
fsr-3790	94	3	second	second	ADJ
fsr-3790	94	4	liquidity	liquidity	NOUN
fsr-3790	94	5	measure	measure	NOUN
fsr-3790	94	6	,	,	PUNCT
fsr-3790	94	7	a	a	DET
fsr-3790	94	8	median	median	ADJ
fsr-3790	94	9	value	value	NOUN
fsr-3790	94	10	of	of	ADP
fsr-3790	94	11	50	50	NUM
fsr-3790	94	12	%	%	NOUN
fsr-3790	94	13	was	be	AUX
fsr-3790	94	14	recommended	recommend	VERB
fsr-3790	94	15	,	,	PUNCT
fsr-3790	94	16	with	with	ADP
fsr-3790	94	17	the	the	DET
fsr-3790	94	18	mean	mean	NOUN
fsr-3790	94	19	being	be	AUX
fsr-3790	94	20	88	88	NUM
fsr-3790	94	21	%	%	NOUN
fsr-3790	94	22	.	.	PUNCT
fsr-3790	95	1	although	although	SCONJ
fsr-3790	95	2	the	the	DET
fsr-3790	95	3	planners	planner	NOUN
fsr-3790	95	4	specified	specify	VERB
fsr-3790	95	5	a	a	DET
fsr-3790	95	6	higher	high	ADJ
fsr-3790	95	7	mean	mean	NOUN
fsr-3790	95	8	than	than	ADP
fsr-3790	95	9	the	the	DET
fsr-3790	95	10	educators	educator	NOUN
fsr-3790	95	11	,	,	PUNCT
fsr-3790	95	12	94	94	NUM
fsr-3790	95	13	%	%	NOUN
fsr-3790	95	14	vs.	vs.	ADP
fsr-3790	95	15	79	79	NUM
fsr-3790	95	16	%	%	NOUN
fsr-3790	95	17	,	,	PUNCT
fsr-3790	95	18	respectively	respectively	ADV
fsr-3790	95	19	,	,	PUNCT
fsr-3790	95	20	the	the	DET
fsr-3790	95	21	difference	difference	NOUN
fsr-3790	95	22	was	be	AUX
fsr-3790	95	23	not	not	PART
fsr-3790	95	24	significant	significant	ADJ
fsr-3790	95	25	indicating	indicate	VERB
fsr-3790	95	26	a	a	DET
fsr-3790	95	27	consensus	consensus	NOUN
fsr-3790	95	28	between	between	ADP
fsr-3790	95	29	the	the	DET
fsr-3790	95	30	two	two	NUM
fsr-3790	95	31	groups	group	NOUN
fsr-3790	95	32	.	.	PUNCT
fsr-3790	96	1	it	it	PRON
fsr-3790	96	2	is	be	AUX
fsr-3790	96	3	interesting	interesting	ADJ
fsr-3790	96	4	to	to	PART
fsr-3790	96	5	note	note	VERB
fsr-3790	96	6	that	that	SCONJ
fsr-3790	96	7	the	the	DET
fsr-3790	96	8	panel	panel	NOUN
fsr-3790	96	9	of	of	ADP
fsr-3790	96	10	experts	expert	NOUN
fsr-3790	96	11	overwhelmingly	overwhelmingly	ADV
fsr-3790	96	12	preferred	prefer	VERB
fsr-3790	96	13	the	the	DET
fsr-3790	96	14	liquidity	liquidity	NOUN
fsr-3790	96	15	ratio	ratio	NOUN
fsr-3790	96	16	using	use	VERB
fsr-3790	96	17	monthly	monthly	ADJ
fsr-3790	96	18	expenditures	expenditure	NOUN
fsr-3790	96	19	to	to	ADP
fsr-3790	96	20	the	the	DET
fsr-3790	96	21	one	one	NOUN
fsr-3790	96	22	using	use	VERB
fsr-3790	96	23	current	current	ADJ
fsr-3790	96	24	debt	debt	NOUN
fsr-3790	96	25	.	.	PUNCT
fsr-3790	97	1	although	although	SCONJ
fsr-3790	97	2	respon	respon	NOUN
fsr-3790	97	3	dents	dent	NOUN
fsr-3790	97	4	were	be	AUX
fsr-3790	97	5	not	not	PART
fsr-3790	97	6	asked	ask	VERB
fsr-3790	97	7	to	to	PART
fsr-3790	97	8	give	give	VERB
fsr-3790	97	9	reasons	reason	NOUN
fsr-3790	97	10	for	for	ADP
fsr-3790	97	11	their	their	PRON
fsr-3790	97	12	choices	choice	NOUN
fsr-3790	97	13	,	,	PUNCT
fsr-3790	97	14	at	at	ADP
fsr-3790	97	15	least	least	ADV
fsr-3790	97	16	two	two	NUM
fsr-3790	97	17	ideas	idea	NOUN
fsr-3790	97	18	come	come	VERB
fsr-3790	97	19	to	to	ADP
fsr-3790	97	20	mind	mind	NOUN
fsr-3790	97	21	.	.	PUNCT
fsr-3790	98	1	first	first	ADV
fsr-3790	98	2	,	,	PUNCT
fsr-3790	98	3	individuals	individual	NOUN
fsr-3790	98	4	tend	tend	VERB
fsr-3790	98	5	to	to	PART
fsr-3790	98	6	think	think	VERB
fsr-3790	98	7	of	of	ADP
fsr-3790	98	8	debt	debt	NOUN
fsr-3790	98	9	repayment	repayment	NOUN
fsr-3790	98	10	as	as	ADP
fsr-3790	98	11	a	a	DET
fsr-3790	98	12	part	part	NOUN
fsr-3790	98	13	of	of	ADP
fsr-3790	98	14	monthly	monthly	ADJ
fsr-3790	98	15	expenses	expense	NOUN
fsr-3790	98	16	and	and	CCONJ
fsr-3790	98	17	realize	realize	VERB
fsr-3790	98	18	62	62	NUM
fsr-3790	98	19	financial	financial	ADJ
fsr-3790	98	20	services	service	NOUN
fsr-3790	98	21	review	review	VERB
fsr-3790	98	22	5	5	NUM
fsr-3790	98	23	(	(	PUNCT
fsr-3790	98	24	1	1	NUM
fsr-3790	98	25	)	)	PUNCT
fsr-3790	98	26	1996	1996	NUM
fsr-3790	98	27	table	table	NOUN
fsr-3790	98	28	1	1	NUM
fsr-3790	98	29	recommended	recommend	VERB
fsr-3790	98	30	ratios	ratio	NOUN
fsr-3790	98	31	for	for	ADP
fsr-3790	98	32	a	a	DET
fsr-3790	98	33	typical	typical	ADJ
fsr-3790	98	34	family	family	NOUN
fsr-3790	98	35	/	/	SYM
fsr-3790	98	36	individual	individual	ADJ
fsr-3790	98	37	total	total	ADJ
fsr-3790	98	38	sample	sample	NOUN
fsr-3790	98	39	planners	planner	NOUN
fsr-3790	98	40	educators	educator	NOUN
fsr-3790	98	41	(	(	PUNCT
fsr-3790	98	42	n	n	NOUN
fsr-3790	98	43	=	=	SYM
fsr-3790	98	44	156	156	NUM
fsr-3790	98	45	)	)	PUNCT
fsr-3790	98	46	(	(	PUNCT
fsr-3790	98	47	n	n	NOUN
fsr-3790	98	48	=	=	SYM
fsr-3790	98	49	85	85	NUM
fsr-3790	98	50	)	)	PUNCT
fsr-3790	98	51	(	(	PUNCT
fsr-3790	98	52	n	n	NOUN
fsr-3790	98	53	=	=	SYM
fsr-3790	98	54	71	71	NUM
fsr-3790	98	55	)	)	PUNCT
fsr-3790	98	56	ratio	ratio	NOUN
fsr-3790	98	57	median	median	NOUN
fsr-3790	98	58	mean	mean	NOUN
fsr-3790	99	1	2	2	NUM
fsr-3790	99	2	sd	sd	NOUN
fsr-3790	99	3	mean	mean	VERB
fsr-3790	99	4	mean	mean	VERB
fsr-3790	99	5	liquidity	liquidity	NOUN
fsr-3790	99	6	liquid	liquid	ADJ
fsr-3790	99	7	assets	asset	NOUN
fsr-3790	99	8	monthly	monthly	ADJ
fsr-3790	99	9	expenses	expense	VERB
fsr-3790	99	10	300	300	NUM
fsr-3790	99	11	%	%	NOUN
fsr-3790	99	12	261	261	NUM
fsr-3790	99	13	f	f	NOUN
fsr-3790	99	14	202	202	NUM
fsr-3790	99	15	%	%	NOUN
fsr-3790	99	16	270	270	NUM
fsr-3790	99	17	%	%	NOUN
fsr-3790	99	18	246	246	NUM
fsr-3790	99	19	%	%	NOUN
fsr-3790	99	20	liquid	liquid	ADJ
fsr-3790	99	21	assets	asset	NOUN
fsr-3790	99	22	torrent	torrent	NOUN
fsr-3790	99	23	debt	debt	NOUN
fsr-3790	99	24	50	50	NUM
fsr-3790	99	25	%	%	NOUN
fsr-3790	99	26	88	88	NUM
fsr-3790	99	27	i	i	NOUN
fsr-3790	99	28	124	124	NUM
fsr-3790	99	29	%	%	NOUN
fsr-3790	99	30	94	94	NUM
fsr-3790	99	31	%	%	NOUN
fsr-3790	99	32	79	79	NUM
fsr-3790	99	33	%	%	NOUN
fsr-3790	99	34	sovillgs	sovillgs	NOUN
fsr-3790	99	35	savings	saving	NOUN
fsr-3790	99	36	gross	gross	ADJ
fsr-3790	99	37	income	income	NOUN
fsr-3790	99	38	10	10	NUM
fsr-3790	99	39	%	%	NOUN
fsr-3790	99	40	12i4	12i4	NUM
fsr-3790	99	41	%	%	NOUN
fsr-3790	99	42	13	13	NUM
fsr-3790	99	43	%	%	NOUN
fsr-3790	99	44	12	12	NUM
fsr-3790	99	45	%	%	NOUN
fsr-3790	99	46	savings	saving	NOUN
fsr-3790	99	47	nete	nete	ADJ
fsr-3790	99	48	10	10	NUM
fsr-3790	99	49	%	%	NOUN
fsr-3790	99	50	12	12	NUM
fsr-3790	99	51	*	*	SYM
fsr-3790	99	52	5	5	NUM
fsr-3790	99	53	%	%	NOUN
fsr-3790	99	54	13	13	NUM
fsr-3790	99	55	%	%	NOUN
fsr-3790	99	56	12	12	NUM
fsr-3790	99	57	%	%	NOUN
fsr-3790	99	58	asset	asset	NOUN
fsr-3790	99	59	allocation	allocation	NOUN
fsr-3790	99	60	liquid	liquid	NOUN
fsr-3790	99	61	assets	asset	NOUN
fsr-3790	99	62	net	net	NOUN
fsr-3790	99	63	worth	worth	ADJ
fsr-3790	99	64	net	net	ADJ
fsr-3790	99	65	investment	investment	NOUN
fsr-3790	99	66	assets	asset	NOUN
fsr-3790	99	67	net	net	NOUN
fsr-3790	99	68	worth	worth	ADJ
fsr-3790	99	69	14	14	NUM
fsr-3790	99	70	%	%	NOUN
fsr-3790	99	71	17	17	NUM
fsr-3790	99	72	*	*	SYM
fsr-3790	99	73	11	11	NUM
fsr-3790	99	74	%	%	NOUN
fsr-3790	99	75	15	15	NUM
fsr-3790	99	76	%	%	NOUN
fsr-3790	99	77	20	20	NUM
fsr-3790	99	78	%	%	NOUN
fsr-3790	99	79	50	50	NUM
fsr-3790	99	80	%	%	NOUN
fsr-3790	99	81	56	56	NUM
fsr-3790	99	82	zt	zt	NUM
fsr-3790	99	83	22	22	NUM
fsr-3790	99	84	%	%	NOUN
fsr-3790	99	85	57	57	NUM
fsr-3790	99	86	%	%	NOUN
fsr-3790	99	87	53	53	NUM
fsr-3790	99	88	%	%	NOUN
fsr-3790	99	89	foreign	foreign	ADJ
fsr-3790	99	90	investments	investment	NOUN
fsr-3790	99	91	total	total	ADJ
fsr-3790	99	92	investments	investment	NOUN
fsr-3790	99	93	10	10	NUM
fsr-3790	99	94	%	%	NOUN
fsr-3790	99	95	13	13	NUM
fsr-3790	99	96	*	*	SYM
fsr-3790	99	97	7	7	NUM
fsr-3790	99	98	%	%	NOUN
fsr-3790	99	99	15	15	NUM
fsr-3790	99	100	%	%	NOUN
fsr-3790	99	101	lo%	lo%	NOUN
fsr-3790	99	102	*	*	PUNCT
fsr-3790	99	103	*	*	PUNCT
fsr-3790	99	104	inflation	inflation	NOUN
fsr-3790	99	105	protection	protection	NOUN
fsr-3790	99	106	%	%	NOUN
fsr-3790	99	107	a	a	PRON
fsr-3790	99	108	in	in	ADP
fsr-3790	99	109	net	net	ADJ
fsr-3790	99	110	worth	worth	ADJ
fsr-3790	99	111	rate	rate	NOUN
fsr-3790	99	112	of	of	ADP
fsr-3790	99	113	inflation	inflation	NOUN
fsr-3790	99	114	%	%	NOUN
fsr-3790	99	115	a	a	PRON
fsr-3790	99	116	in	in	ADP
fsr-3790	99	117	investment	investment	NOUN
fsr-3790	99	118	assets	asset	NOUN
fsr-3790	99	119	rate	rate	NOUN
fsr-3790	99	120	of	of	ADP
fsr-3790	99	121	inflation	inflation	NOUN
fsr-3790	99	122	equity	equity	NOUN
fsr-3790	99	123	investments	investment	NOUN
fsr-3790	99	124	total	total	ADJ
fsr-3790	99	125	investments	investment	NOUN
fsr-3790	99	126	2	2	NUM
fsr-3790	99	127	2	2	NUM
fsr-3790	99	128	60	60	NUM
fsr-3790	99	129	%	%	NOUN
fsr-3790	99	130	4	4	NUM
fsr-3790	99	131	*	*	SYM
fsr-3790	99	132	11	11	NUM
fsr-3790	99	133	5	5	NUM
fsr-3790	99	134	4	4	NUM
fsr-3790	99	135	*	*	SYM
fsr-3790	99	136	10	10	NUM
fsr-3790	99	137	4	4	NUM
fsr-3790	99	138	59	59	NUM
fsr-3790	99	139	i	i	PRON
fsr-3790	99	140	18	18	NUM
fsr-3790	99	141	%	%	NOUN
fsr-3790	99	142	62	62	NUM
fsr-3790	99	143	%	%	NOUN
fsr-3790	99	144	3	3	NUM
fsr-3790	99	145	4	4	NUM
fsr-3790	99	146	54	54	NUM
fsr-3790	99	147	%	%	NOUN
fsr-3790	99	148	tax	tax	NOUN
fsr-3790	99	149	burden	burden	NOUN
fsr-3790	99	150	$	$	SYM
fsr-3790	99	151	31,oim	31,oim	NOUN
fsr-3790	99	152	gross	gross	ADJ
fsr-3790	99	153	income	income	NOUN
fsr-3790	99	154	payroll	payroll	NOUN
fsr-3790	99	155	taxes	taxis	NOUN
fsr-3790	99	156	gross	gross	ADJ
fsr-3790	99	157	20	20	NUM
fsr-3790	99	158	%	%	NOUN
fsr-3790	99	159	19	19	NUM
fsr-3790	99	160	*	*	SYM
fsr-3790	99	161	7	7	NUM
fsr-3790	99	162	%	%	NOUN
fsr-3790	99	163	20	20	NUM
fsr-3790	99	164	%	%	NOUN
fsr-3790	99	165	18	18	NUM
fsr-3790	99	166	%	%	NOUN
fsr-3790	99	167	payroll	payroll	NOUN
fsr-3790	99	168	+	+	CCONJ
fsr-3790	99	169	property	property	NOUN
fsr-3790	99	170	taxes	taxis	NOUN
fsr-3790	99	171	gross	gross	ADJ
fsr-3790	99	172	income	income	NOUN
fsr-3790	99	173	$	$	AUX
fsr-3790	99	174	loo	loo	NOUN
fsr-3790	99	175	,	,	PUNCT
fsr-3790	99	176	ooo	ooo	INTJ
fsr-3790	99	177	gross	gross	ADJ
fsr-3790	99	178	income	income	NOUN
fsr-3790	99	179	payroll	payroll	NOUN
fsr-3790	99	180	taxes	tax	VERB
fsr-3790	99	181	gross	gross	ADJ
fsr-3790	99	182	income	income	NOUN
fsr-3790	99	183	25	25	NUM
fsr-3790	99	184	%	%	NOUN
fsr-3790	99	185	24	24	NUM
fsr-3790	99	186	*	*	SYM
fsr-3790	99	187	9	9	NUM
fsr-3790	99	188	%	%	NOUN
fsr-3790	99	189	24	24	NUM
fsr-3790	99	190	%	%	NOUN
fsr-3790	99	191	23	23	NUM
fsr-3790	99	192	%	%	NOUN
fsr-3790	99	193	30	30	NUM
fsr-3790	99	194	%	%	NOUN
fsr-3790	99	195	29i91	29i91	NUM
fsr-3790	99	196	29	29	NUM
fsr-3790	99	197	%	%	NOUN
fsr-3790	99	198	29	29	NUM
fsr-3790	99	199	%	%	NOUN
fsr-3790	99	200	payroll	payroll	NOUN
fsr-3790	99	201	+	+	CCONJ
fsr-3790	99	202	property	property	NOUN
fsr-3790	99	203	taxes	taxis	NOUN
fsr-3790	99	204	gross	gross	ADJ
fsr-3790	99	205	income	income	NOUN
fsr-3790	99	206	35	35	NUM
fsr-3790	99	207	%	%	NOUN
fsr-3790	99	208	34	34	NUM
fsr-3790	99	209	*	*	SYM
fsr-3790	99	210	10	10	NUM
fsr-3790	99	211	%	%	NOUN
fsr-3790	99	212	33	33	NUM
fsr-3790	99	213	%	%	NOUN
fsr-3790	99	214	34	34	NUM
fsr-3790	99	215	%	%	NOUN
fsr-3790	99	216	(	(	PUNCT
fsr-3790	99	217	continued	continued	ADJ
fsr-3790	99	218	)	)	PUNCT
fsr-3790	99	219	ratios	ratio	NOUN
fsr-3790	99	220	and	and	CCONJ
fsr-3790	99	221	benchmarka	benchmarka	VERB
fsr-3790	99	222	63	63	NUM
fsr-3790	99	223	table	table	NOUN
fsr-3790	99	224	1	1	NUM
fsr-3790	99	225	(	(	PUNCT
fsr-3790	99	226	continued	continued	ADJ
fsr-3790	99	227	)	)	PUNCT
fsr-3790	99	228	ratio	ratio	NOUN
fsr-3790	99	229	total	total	NOUN
fsr-3790	99	230	sample	sample	NOUN
fsr-3790	99	231	(	(	PUNCT
fsr-3790	99	232	n	n	NOUN
fsr-3790	99	233	=	=	SYM
fsr-3790	99	234	156	156	NUM
fsr-3790	99	235	)	)	PUNCT
fsr-3790	100	1	median	median	NOUN
fsr-3790	100	2	mean	mean	NOUN
fsr-3790	100	3	f	f	PROPN
fsr-3790	100	4	sd	sd	ADP
fsr-3790	100	5	planners	planner	NOUN
fsr-3790	100	6	(	(	PUNCT
fsr-3790	100	7	n	n	NOUN
fsr-3790	100	8	=	=	SYM
fsr-3790	100	9	85	85	NUM
fsr-3790	100	10	)	)	PUNCT
fsr-3790	100	11	mean	mean	NOUN
fsr-3790	100	12	educators	educator	NOUN
fsr-3790	100	13	(	(	PUNCT
fsr-3790	100	14	n	n	NOUN
fsr-3790	100	15	=	=	SYM
fsr-3790	100	16	71	71	NUM
fsr-3790	100	17	)	)	PUNCT
fsr-3790	100	18	mean	mean	VERB
fsr-3790	100	19	housing	housing	NOUN
fsr-3790	100	20	expenses	expense	NOUN
fsr-3790	100	21	renter	renter	NOUN
fsr-3790	100	22	’s	’s	PART
fsr-3790	100	23	expenses	expense	NOUN
fsr-3790	100	24	gross	gross	ADJ
fsr-3790	100	25	income	income	NOUN
fsr-3790	100	26	homeowner	homeowner	NOUN
fsr-3790	100	27	’s	’s	PART
fsr-3790	100	28	expenses	expense	NOUN
fsr-3790	100	29	gross	gross	ADJ
fsr-3790	100	30	income	income	NOUN
fsr-3790	100	31	30	30	NUM
fsr-3790	100	32	%	%	NOUN
fsr-3790	100	33	29~8	29~8	NUM
fsr-3790	100	34	%	%	NOUN
fsr-3790	100	35	31	31	NUM
fsr-3790	100	36	%	%	NOUN
fsr-3790	100	37	28	28	NUM
fsr-3790	100	38	%	%	NOUN
fsr-3790	100	39	*	*	PUNCT
fsr-3790	100	40	insolvencykkedit	insolvencykkedit	NOUN
fsr-3790	100	41	reasonable	reasonable	ADJ
fsr-3790	100	42	nomnortgage	nomnortgage	NOUN
fsr-3790	100	43	debt	debt	NOUN
fsr-3790	100	44	payments	payment	NOUN
fsr-3790	100	45	after	after	ADP
fsr-3790	100	46	-	-	PUNCT
fsr-3790	100	47	tax	tax	NOUN
fsr-3790	100	48	income	income	NOUN
fsr-3790	100	49	10	10	NUM
fsr-3790	100	50	%	%	NOUN
fsr-3790	100	51	14	14	NUM
fsr-3790	100	52	*	*	SYM
fsr-3790	100	53	9	9	NUM
fsr-3790	100	54	%	%	NOUN
fsr-3790	100	55	14	14	NUM
fsr-3790	100	56	%	%	NOUN
fsr-3790	100	57	15	15	NUM
fsr-3790	100	58	%	%	NOUN
fsr-3790	100	59	total	total	ADJ
fsr-3790	100	60	debt	debt	NOUN
fsr-3790	100	61	payments	payment	NOUN
fsr-3790	100	62	after	after	ADP
fsr-3790	100	63	-	-	PUNCT
fsr-3790	100	64	tax	tax	NOUN
fsr-3790	100	65	income	income	NOUN
fsr-3790	100	66	total	total	NOUN
fsr-3790	100	67	expenses	expense	NOUN
fsr-3790	100	68	after	after	ADP
fsr-3790	100	69	-	-	PUNCT
fsr-3790	100	70	tax	tax	NOUN
fsr-3790	100	71	income	income	NOUN
fsr-3790	100	72	danger	danger	NOUN
fsr-3790	100	73	-	-	PUNCT
fsr-3790	100	74	point	point	NOUN
fsr-3790	100	75	nonmortgagc	nonmortgagc	NOUN
fsr-3790	100	76	debt	debt	NOUN
fsr-3790	100	77	payments	payment	NOUN
fsr-3790	100	78	after	after	ADP
fsr-3790	100	79	-	-	PUNCT
fsr-3790	100	80	tax	tax	NOUN
fsr-3790	100	81	income	income	NOUN
fsr-3790	100	82	35	35	NUM
fsr-3790	100	83	%	%	NOUN
fsr-3790	100	84	33	33	NUM
fsr-3790	100	85	f	f	NOUN
fsr-3790	100	86	12	12	NUM
fsr-3790	100	87	%	%	NOUN
fsr-3790	100	88	34	34	NUM
fsr-3790	100	89	%	%	NOUN
fsr-3790	100	90	32	32	NUM
fsr-3790	100	91	%	%	NOUN
fsr-3790	100	92	80	80	NUM
fsr-3790	100	93	%	%	NOUN
fsr-3790	100	94	71	71	NUM
fsr-3790	100	95	f	f	NOUN
fsr-3790	100	96	21	21	NUM
fsr-3790	100	97	%	%	NOUN
fsr-3790	100	98	72	72	NUM
fsr-3790	100	99	%	%	NOUN
fsr-3790	100	100	69	69	NUM
fsr-3790	100	101	%	%	NOUN
fsr-3790	100	102	20	20	NUM
fsr-3790	100	103	%	%	NOUN
fsr-3790	100	104	26	26	NUM
fsr-3790	100	105	*	*	SYM
fsr-3790	100	106	13	13	NUM
fsr-3790	100	107	%	%	NOUN
fsr-3790	100	108	27	27	NUM
fsr-3790	100	109	%	%	NOUN
fsr-3790	100	110	24	24	NUM
fsr-3790	100	111	%	%	NOUN
fsr-3790	100	112	total	total	ADJ
fsr-3790	100	113	debt	debt	NOUN
fsr-3790	100	114	payments	payment	NOUN
fsr-3790	100	115	after	after	ADP
fsr-3790	100	116	-	-	PUNCT
fsr-3790	100	117	tax	tax	NOUN
fsr-3790	100	118	income	income	NOUN
fsr-3790	100	119	total	total	NOUN
fsr-3790	100	120	expenses	expense	NOUN
fsr-3790	100	121	after	after	ADP
fsr-3790	100	122	-	-	PUNCT
fsr-3790	100	123	tax	tax	NOUN
fsr-3790	100	124	income	income	NOUN
fsr-3790	100	125	45	45	NUM
fsr-3790	100	126	%	%	NOUN
fsr-3790	100	127	46	46	NUM
fsr-3790	100	128	*	*	SYM
fsr-3790	100	129	14	14	NUM
fsr-3790	100	130	%	%	NOUN
fsr-3790	100	131	90	90	NUM
fsr-3790	100	132	%	%	NOUN
fsr-3790	100	133	85	85	NUM
fsr-3790	100	134	f	f	NOUN
fsr-3790	100	135	20	20	NUM
fsr-3790	100	136	%	%	NOUN
fsr-3790	100	137	88	88	NUM
fsr-3790	100	138	%	%	NOUN
fsr-3790	100	139	82	82	NUM
fsr-3790	100	140	%	%	NOUN
fsr-3790	100	141	notes	note	NOUN
fsr-3790	100	142	:	:	PUNCT
fsr-3790	100	143	*	*	PUNCT
fsr-3790	100	144	p	p	NOUN
fsr-3790	100	145	5	5	NUM
fsr-3790	100	146	.os	.os	PUNCT
fsr-3790	100	147	.	.	PUNCT
fsr-3790	101	1	+	+	PUNCT
fsr-3790	101	2	*	*	NOUN
fsr-3790	101	3	p	p	X
fsr-3790	101	4	s	s	PART
fsr-3790	101	5	.ool	.ool	NOUN
fsr-3790	102	1	it	it	PRON
fsr-3790	102	2	is	be	AUX
fsr-3790	102	3	necessary	necessary	ADJ
fsr-3790	102	4	to	to	PART
fsr-3790	102	5	pay	pay	VERB
fsr-3790	102	6	more	more	ADJ
fsr-3790	102	7	than	than	ADP
fsr-3790	102	8	just	just	ADV
fsr-3790	102	9	debt	debt	NOUN
fsr-3790	102	10	payments	payment	NOUN
fsr-3790	102	11	in	in	ADP
fsr-3790	102	12	the	the	DET
fsr-3790	102	13	case	case	NOUN
fsr-3790	102	14	of	of	ADP
fsr-3790	102	15	a	a	DET
fsr-3790	102	16	financial	financial	ADJ
fsr-3790	102	17	setback	setback	NOUN
fsr-3790	102	18	.	.	PUNCT
fsr-3790	103	1	sec	sec	PROPN
fsr-3790	103	2	ond	ond	NOUN
fsr-3790	103	3	,	,	PUNCT
fsr-3790	103	4	monthly	monthly	ADJ
fsr-3790	103	5	expenses	expense	NOUN
fsr-3790	103	6	is	be	AUX
fsr-3790	103	7	a	a	DET
fsr-3790	103	8	simpler	simple	ADJ
fsr-3790	103	9	concept	concept	NOUN
fsr-3790	103	10	to	to	PART
fsr-3790	103	11	conceptualize	conceptualize	VERB
fsr-3790	103	12	than	than	ADP
fsr-3790	103	13	current	current	ADJ
fsr-3790	103	14	debt	debt	NOUN
fsr-3790	103	15	.	.	PUNCT
fsr-3790	104	1	b.	b.	PROPN
fsr-3790	104	2	savings	saving	NOUN
fsr-3790	104	3	when	when	SCONJ
fsr-3790	104	4	respondents	respondent	NOUN
fsr-3790	104	5	were	be	AUX
fsr-3790	104	6	asked	ask	VERB
fsr-3790	104	7	to	to	PART
fsr-3790	104	8	specify	specify	VERB
fsr-3790	104	9	the	the	DET
fsr-3790	104	10	percentages	percentage	NOUN
fsr-3790	104	11	of	of	ADP
fsr-3790	104	12	income	income	NOUN
fsr-3790	104	13	that	that	PRON
fsr-3790	104	14	should	should	AUX
fsr-3790	104	15	be	be	AUX
fsr-3790	104	16	saved	save	VERB
fsr-3790	104	17	,	,	PUNCT
fsr-3790	104	18	identical	identical	ADJ
fsr-3790	104	19	values	value	NOUN
fsr-3790	104	20	were	be	AUX
fsr-3790	104	21	recommended	recommend	VERB
fsr-3790	104	22	for	for	ADP
fsr-3790	104	23	both	both	CCONJ
fsr-3790	104	24	gross	gross	ADJ
fsr-3790	104	25	and	and	CCONJ
fsr-3790	104	26	net	net	ADJ
fsr-3790	104	27	income	income	NOUN
fsr-3790	104	28	by	by	ADP
fsr-3790	104	29	planners	planner	NOUN
fsr-3790	104	30	and	and	CCONJ
fsr-3790	104	31	educators	educator	NOUN
fsr-3790	104	32	alike	alike	ADV
fsr-3790	104	33	.	.	PUNCT
fsr-3790	105	1	these	these	DET
fsr-3790	105	2	results	result	NOUN
fsr-3790	105	3	are	be	AUX
fsr-3790	105	4	problematic	problematic	ADJ
fsr-3790	105	5	since	since	SCONJ
fsr-3790	105	6	it	it	PRON
fsr-3790	105	7	would	would	AUX
fsr-3790	105	8	be	be	AUX
fsr-3790	105	9	impossible	impossible	ADJ
fsr-3790	105	10	for	for	SCONJ
fsr-3790	105	11	the	the	DET
fsr-3790	105	12	same	same	ADJ
fsr-3790	105	13	level	level	NOUN
fsr-3790	105	14	of	of	ADP
fsr-3790	105	15	savings	saving	NOUN
fsr-3790	105	16	to	to	PART
fsr-3790	105	17	comprise	comprise	VERB
fsr-3790	105	18	similar	similar	ADJ
fsr-3790	105	19	percentages	percentage	NOUN
fsr-3790	105	20	of	of	ADP
fsr-3790	105	21	both	both	DET
fsr-3790	105	22	beforeand	beforeand	ADJ
fsr-3790	105	23	after	after	ADP
fsr-3790	105	24	-	-	PUNCT
fsr-3790	105	25	tax	tax	NOUN
fsr-3790	105	26	income	income	NOUN
fsr-3790	105	27	lev	lev	NOUN
fsr-3790	105	28	els	el	NOUN
fsr-3790	105	29	.	.	PUNCT
fsr-3790	106	1	since	since	SCONJ
fsr-3790	106	2	the	the	DET
fsr-3790	106	3	median	median	NOUN
fsr-3790	106	4	recommended	recommend	VERB
fsr-3790	106	5	savings	saving	NOUN
fsr-3790	106	6	ratio	ratio	NOUN
fsr-3790	106	7	for	for	ADP
fsr-3790	106	8	both	both	DET
fsr-3790	106	9	incomes	income	NOUN
fsr-3790	106	10	was	be	AUX
fsr-3790	106	11	10	10	NUM
fsr-3790	106	12	%	%	NOUN
fsr-3790	106	13	the	the	DET
fsr-3790	106	14	research	research	NOUN
fsr-3790	106	15	team	team	NOUN
fsr-3790	106	16	felt	feel	VERB
fsr-3790	106	17	that	that	SCONJ
fsr-3790	106	18	these	these	DET
fsr-3790	106	19	responses	response	NOUN
fsr-3790	106	20	might	might	AUX
fsr-3790	106	21	have	have	AUX
fsr-3790	106	22	been	be	AUX
fsr-3790	106	23	influenced	influence	VERB
fsr-3790	106	24	by	by	ADP
fsr-3790	106	25	widely	widely	ADV
fsr-3790	106	26	-	-	PUNCT
fsr-3790	106	27	held	hold	VERB
fsr-3790	106	28	savings	saving	NOUN
fsr-3790	106	29	norms	norm	NOUN
fsr-3790	106	30	.	.	PUNCT
fsr-3790	107	1	consensus	consensus	NOUN
fsr-3790	107	2	was	be	AUX
fsr-3790	107	3	again	again	ADV
fsr-3790	107	4	noted	note	VERB
fsr-3790	107	5	between	between	ADP
fsr-3790	107	6	the	the	DET
fsr-3790	107	7	two	two	NUM
fsr-3790	107	8	subgroups	subgroup	NOUN
fsr-3790	107	9	with	with	ADP
fsr-3790	107	10	the	the	DET
fsr-3790	107	11	planners	planner	NOUN
fsr-3790	107	12	averaging	average	VERB
fsr-3790	107	13	only	only	ADV
fsr-3790	107	14	one	one	NUM
fsr-3790	107	15	percentage	percentage	NOUN
fsr-3790	107	16	point	point	NOUN
fsr-3790	107	17	higher	high	ADJ
fsr-3790	107	18	than	than	ADP
fsr-3790	107	19	the	the	DET
fsr-3790	107	20	educators	educator	NOUN
fsr-3790	107	21	for	for	ADP
fsr-3790	107	22	both	both	DET
fsr-3790	107	23	savings	saving	NOUN
fsr-3790	107	24	ratios	ratio	NOUN
fsr-3790	107	25	,	,	PUNCT
fsr-3790	107	26	13	13	NUM
fsr-3790	107	27	%	%	NOUN
fsr-3790	107	28	and	and	CCONJ
fsr-3790	107	29	12	12	NUM
fsr-3790	107	30	%	%	NOUN
fsr-3790	107	31	respectively	respectively	ADV
fsr-3790	107	32	.	.	PUNCT
fsr-3790	108	1	this	this	DET
fsr-3790	108	2	similarity	similarity	NOUN
fsr-3790	108	3	was	be	AUX
fsr-3790	108	4	somewhat	somewhat	ADV
fsr-3790	108	5	surprising	surprising	ADJ
fsr-3790	108	6	since	since	SCONJ
fsr-3790	108	7	significantly	significantly	ADV
fsr-3790	108	8	more	more	ADJ
fsr-3790	108	9	planners	planner	NOUN
fsr-3790	108	10	than	than	ADP
fsr-3790	108	11	educators	educator	NOUN
fsr-3790	108	12	(	(	PUNCT
fsr-3790	108	13	63	63	NUM
fsr-3790	108	14	%	%	NOUN
fsr-3790	108	15	vs.	vs.	ADP
fsr-3790	108	16	47	47	NUM
fsr-3790	108	17	%	%	NOUN
fsr-3790	108	18	,	,	PUNCT
fsr-3790	108	19	p	p	NOUN
fsr-3790	108	20	5	5	NUM
fsr-3790	108	21	.05	.05	NUM
fsr-3790	108	22	)	)	PUNCT
fsr-3790	108	23	said	say	VERB
fsr-3790	108	24	that	that	SCONJ
fsr-3790	108	25	nonvoluntary	nonvoluntary	ADJ
fsr-3790	108	26	or	or	CCONJ
fsr-3790	108	27	forced	force	VERB
fsr-3790	108	28	contributions	contribution	NOUN
fsr-3790	108	29	should	should	AUX
fsr-3790	108	30	be	be	AUX
fsr-3790	108	31	included	include	VERB
fsr-3790	108	32	in	in	ADP
fsr-3790	108	33	the	the	DET
fsr-3790	108	34	definition	definition	NOUN
fsr-3790	108	35	of	of	ADP
fsr-3790	108	36	savings	saving	NOUN
fsr-3790	108	37	.	.	PUNCT
fsr-3790	109	1	regarding	regard	VERB
fsr-3790	109	2	the	the	DET
fsr-3790	109	3	definition	definition	NOUN
fsr-3790	109	4	of	of	ADP
fsr-3790	109	5	income	income	NOUN
fsr-3790	109	6	,	,	PUNCT
fsr-3790	109	7	gross	gross	ADJ
fsr-3790	109	8	income	income	NOUN
fsr-3790	109	9	was	be	AUX
fsr-3790	109	10	preferred	prefer	VERB
fsr-3790	109	11	by	by	ADP
fsr-3790	109	12	a	a	DET
fsr-3790	109	13	majority	majority	NOUN
fsr-3790	109	14	(	(	PUNCT
fsr-3790	109	15	58	58	NUM
fsr-3790	109	16	%	%	NOUN
fsr-3790	109	17	)	)	PUNCT
fsr-3790	109	18	over	over	ADP
fsr-3790	109	19	net	net	ADJ
fsr-3790	109	20	income	income	NOUN
fsr-3790	109	21	,	,	PUNCT
fsr-3790	109	22	which	which	PRON
fsr-3790	109	23	was	be	AUX
fsr-3790	109	24	the	the	DET
fsr-3790	109	25	choice	choice	NOUN
fsr-3790	109	26	of	of	ADP
fsr-3790	109	27	64	64	NUM
fsr-3790	109	28	financial	financial	ADJ
fsr-3790	109	29	services	service	NOUN
fsr-3790	109	30	review	review	VERB
fsr-3790	109	31	5	5	NUM
fsr-3790	109	32	(	(	PUNCT
fsr-3790	109	33	1	1	NUM
fsr-3790	109	34	)	)	PUNCT
fsr-3790	109	35	1996	1996	NUM
fsr-3790	109	36	approximately	approximately	ADV
fsr-3790	109	37	one	one	NUM
fsr-3790	109	38	-	-	PUNCT
fsr-3790	109	39	third	third	NOUN
fsr-3790	109	40	of	of	ADP
fsr-3790	109	41	the	the	DET
fsr-3790	109	42	respondents	respondent	NOUN
fsr-3790	109	43	.	.	PUNCT
fsr-3790	110	1	thus	thus	ADV
fsr-3790	110	2	,	,	PUNCT
fsr-3790	110	3	although	although	SCONJ
fsr-3790	110	4	there	there	PRON
fsr-3790	110	5	was	be	VERB
fsr-3790	110	6	a	a	DET
fsr-3790	110	7	general	general	ADJ
fsr-3790	110	8	consensus	consensus	NOUN
fsr-3790	110	9	regarding	regard	VERB
fsr-3790	110	10	recommended	recommend	VERB
fsr-3790	110	11	savings	saving	NOUN
fsr-3790	110	12	benchmarks	benchmark	NOUN
fsr-3790	110	13	,	,	PUNCT
fsr-3790	110	14	the	the	DET
fsr-3790	110	15	planners	planner	NOUN
fsr-3790	110	16	appeared	appear	VERB
fsr-3790	110	17	to	to	PART
fsr-3790	110	18	embrace	embrace	VERB
fsr-3790	110	19	a	a	DET
fsr-3790	110	20	broader	broad	ADJ
fsr-3790	110	21	definition	definition	NOUN
fsr-3790	110	22	of	of	ADP
fsr-3790	110	23	savings	saving	NOUN
fsr-3790	110	24	than	than	ADP
fsr-3790	110	25	the	the	DET
fsr-3790	110	26	educators	educator	NOUN
fsr-3790	110	27	.	.	PUNCT
fsr-3790	111	1	a	a	DET
fsr-3790	111	2	weakness	weakness	NOUN
fsr-3790	111	3	of	of	ADP
fsr-3790	111	4	this	this	DET
fsr-3790	111	5	study	study	NOUN
fsr-3790	111	6	was	be	AUX
fsr-3790	111	7	that	that	SCONJ
fsr-3790	111	8	a	a	DET
fsr-3790	111	9	definition	definition	NOUN
fsr-3790	111	10	of	of	ADP
fsr-3790	111	11	savings	saving	NOUN
fsr-3790	111	12	was	be	AUX
fsr-3790	111	13	not	not	PART
fsr-3790	111	14	carefully	carefully	ADV
fsr-3790	111	15	specified	specify	VERB
fsr-3790	111	16	in	in	ADP
fsr-3790	111	17	the	the	DET
fsr-3790	111	18	final	final	ADJ
fsr-3790	111	19	round	round	NOUN
fsr-3790	111	20	3	3	NUM
fsr-3790	111	21	questionnaire	questionnaire	NOUN
fsr-3790	111	22	due	due	ADP
fsr-3790	111	23	to	to	ADP
fsr-3790	111	24	a	a	DET
fsr-3790	111	25	lack	lack	NOUN
fsr-3790	111	26	of	of	ADP
fsr-3790	111	27	con	con	PROPN
fsr-3790	111	28	sensus	sensus	PROPN
fsr-3790	111	29	in	in	ADP
fsr-3790	111	30	the	the	DET
fsr-3790	111	31	earlier	early	ADJ
fsr-3790	111	32	round	round	NOUN
fsr-3790	111	33	.	.	PUNCT
fsr-3790	112	1	c.	c.	NOUN
fsr-3790	112	2	asset	asset	NOUN
fsr-3790	112	3	allocation	allocation	NOUN
fsr-3790	112	4	in	in	ADP
fsr-3790	112	5	this	this	DET
fsr-3790	112	6	study	study	NOUN
fsr-3790	112	7	,	,	PUNCT
fsr-3790	112	8	the	the	DET
fsr-3790	112	9	two	two	NUM
fsr-3790	112	10	ratios	ratio	NOUN
fsr-3790	112	11	deemed	deem	VERB
fsr-3790	112	12	most	most	ADV
fsr-3790	112	13	useful	useful	ADJ
fsr-3790	112	14	in	in	ADP
fsr-3790	112	15	analyzing	analyze	VERB
fsr-3790	112	16	assets	asset	NOUN
fsr-3790	112	17	were	be	AUX
fsr-3790	112	18	liquid	liquid	ADJ
fsr-3790	112	19	assefs	assef	NOUN
fsr-3790	112	20	+	+	CCONJ
fsr-3790	112	21	net	net	ADJ
fsr-3790	112	22	worth	worth	NOUN
fsr-3790	112	23	and	and	CCONJ
fsr-3790	112	24	investment	investment	NOUN
fsr-3790	112	25	assets	asset	NOUN
fsr-3790	112	26	+	+	CCONJ
fsr-3790	112	27	net	net	ADJ
fsr-3790	112	28	worth	worth	NOUN
fsr-3790	112	29	.	.	PUNCT
fsr-3790	113	1	a	a	DET
fsr-3790	113	2	difference	difference	NOUN
fsr-3790	113	3	between	between	ADP
fsr-3790	113	4	planners	planner	NOUN
fsr-3790	113	5	and	and	CCONJ
fsr-3790	113	6	educa	educa	NOUN
fsr-3790	113	7	tors	tor	NOUN
fsr-3790	113	8	that	that	PRON
fsr-3790	113	9	approached	approach	VERB
fsr-3790	113	10	the	the	DET
fsr-3790	113	11	.05	.05	NUM
fsr-3790	113	12	significance	significance	NOUN
fsr-3790	113	13	level	level	NOUN
fsr-3790	113	14	was	be	AUX
fsr-3790	113	15	found	find	VERB
fsr-3790	113	16	regarding	regard	VERB
fsr-3790	113	17	the	the	DET
fsr-3790	113	18	recommended	recommend	VERB
fsr-3790	113	19	level	level	NOUN
fsr-3790	113	20	of	of	ADP
fsr-3790	113	21	liquid	liquid	ADJ
fsr-3790	113	22	assets	asset	NOUN
fsr-3790	113	23	,	,	PUNCT
fsr-3790	113	24	with	with	ADP
fsr-3790	113	25	educators	educator	NOUN
fsr-3790	113	26	’	'	PUNCT
fsr-3790	113	27	mean	mean	ADJ
fsr-3790	113	28	value	value	NOUN
fsr-3790	113	29	being	be	AUX
fsr-3790	113	30	20	20	NUM
fsr-3790	113	31	%	%	NOUN
fsr-3790	113	32	of	of	ADP
fsr-3790	113	33	net	net	ADJ
fsr-3790	113	34	worth	worth	NOUN
fsr-3790	113	35	compared	compare	VERB
fsr-3790	113	36	to	to	ADP
fsr-3790	113	37	the	the	DET
fsr-3790	113	38	plan	plan	NOUN
fsr-3790	113	39	ners	ner	NOUN
fsr-3790	113	40	’	'	PUNCT
fsr-3790	113	41	value	value	NOUN
fsr-3790	113	42	of	of	ADP
fsr-3790	113	43	15	15	NUM
fsr-3790	113	44	%	%	NOUN
fsr-3790	113	45	.	.	PUNCT
fsr-3790	114	1	the	the	DET
fsr-3790	114	2	median	median	ADJ
fsr-3790	114	3	response	response	NOUN
fsr-3790	114	4	for	for	ADP
fsr-3790	114	5	the	the	DET
fsr-3790	114	6	total	total	ADJ
fsr-3790	114	7	sample	sample	NOUN
fsr-3790	114	8	was	be	AUX
fsr-3790	114	9	14	14	NUM
fsr-3790	114	10	%	%	NOUN
fsr-3790	114	11	of	of	ADP
fsr-3790	114	12	net	net	ADJ
fsr-3790	114	13	worth	worth	NOUN
fsr-3790	114	14	.	.	PUNCT
fsr-3790	115	1	finan	finan	PROPN
fsr-3790	115	2	cial	cial	ADJ
fsr-3790	115	3	experts	expert	NOUN
fsr-3790	115	4	agreed	agree	VERB
fsr-3790	115	5	that	that	SCONJ
fsr-3790	115	6	net	net	ADJ
fsr-3790	115	7	investment	investment	NOUN
fsr-3790	115	8	assets	asset	NOUN
fsr-3790	115	9	,	,	PUNCT
fsr-3790	115	10	not	not	PART
fsr-3790	115	11	including	include	VERB
fsr-3790	115	12	equity	equity	NOUN
fsr-3790	115	13	in	in	ADP
fsr-3790	115	14	a	a	DET
fsr-3790	115	15	home	home	NOUN
fsr-3790	115	16	,	,	PUNCT
fsr-3790	115	17	should	should	AUX
fsr-3790	115	18	comprise	comprise	VERB
fsr-3790	115	19	slightly	slightly	ADV
fsr-3790	115	20	over	over	ADP
fsr-3790	115	21	one	one	NUM
fsr-3790	115	22	-	-	PUNCT
fsr-3790	115	23	half	half	NOUN
fsr-3790	115	24	of	of	ADP
fsr-3790	115	25	net	net	ADJ
fsr-3790	115	26	worth	worth	NOUN
fsr-3790	115	27	.	.	PUNCT
fsr-3790	116	1	recommended	recommend	VERB
fsr-3790	116	2	means	mean	NOUN
fsr-3790	116	3	of	of	ADP
fsr-3790	116	4	the	the	DET
fsr-3790	116	5	planners	planner	NOUN
fsr-3790	116	6	and	and	CCONJ
fsr-3790	116	7	educators	educator	NOUN
fsr-3790	116	8	were	be	AUX
fsr-3790	116	9	quite	quite	ADV
fsr-3790	116	10	similar	similar	ADJ
fsr-3790	116	11	on	on	ADP
fsr-3790	116	12	this	this	DET
fsr-3790	116	13	ratio	ratio	NOUN
fsr-3790	116	14	,	,	PUNCT
fsr-3790	116	15	being	be	AUX
fsr-3790	116	16	57	57	NUM
fsr-3790	116	17	%	%	NOUN
fsr-3790	116	18	and	and	CCONJ
fsr-3790	116	19	53	53	NUM
fsr-3790	116	20	%	%	NOUN
fsr-3790	116	21	,	,	PUNCT
fsr-3790	116	22	respectively	respectively	ADV
fsr-3790	116	23	.	.	PUNCT
fsr-3790	117	1	a	a	DET
fsr-3790	117	2	third	third	ADJ
fsr-3790	117	3	asset	asset	NOUN
fsr-3790	117	4	allocation	allocation	NOUN
fsr-3790	117	5	ratio	ratio	NOUN
fsr-3790	117	6	included	include	VERB
fsr-3790	117	7	in	in	ADP
fsr-3790	117	8	this	this	DET
fsr-3790	117	9	study	study	NOUN
fsr-3790	117	10	produced	produce	VERB
fsr-3790	117	11	one	one	NUM
fsr-3790	117	12	of	of	ADP
fsr-3790	117	13	the	the	DET
fsr-3790	117	14	few	few	ADJ
fsr-3790	117	15	significant	significant	ADJ
fsr-3790	117	16	differences	difference	NOUN
fsr-3790	117	17	between	between	ADP
fsr-3790	117	18	planners	planner	NOUN
fsr-3790	117	19	and	and	CCONJ
fsr-3790	117	20	educators	educator	NOUN
fsr-3790	117	21	,	,	PUNCT
fsr-3790	117	22	with	with	ADP
fsr-3790	117	23	planners	planner	NOUN
fsr-3790	117	24	recommending	recommend	VERB
fsr-3790	117	25	a	a	DET
fsr-3790	117	26	significantly	significantly	ADV
fsr-3790	117	27	higher	high	ADJ
fsr-3790	117	28	per	per	ADP
fsr-3790	117	29	centage	centage	NOUN
fsr-3790	117	30	of	of	ADP
fsr-3790	117	31	net	net	ADJ
fsr-3790	117	32	worth	worth	NOUN
fsr-3790	117	33	in	in	ADP
fsr-3790	117	34	foreign	foreign	ADJ
fsr-3790	117	35	investments	investment	NOUN
fsr-3790	117	36	than	than	SCONJ
fsr-3790	117	37	was	be	AUX
fsr-3790	117	38	true	true	ADJ
fsr-3790	117	39	of	of	ADP
fsr-3790	117	40	the	the	DET
fsr-3790	117	41	educators	educator	NOUN
fsr-3790	117	42	.	.	PUNCT
fsr-3790	118	1	this	this	DET
fsr-3790	118	2	finding	finding	NOUN
fsr-3790	118	3	may	may	AUX
fsr-3790	118	4	be	be	AUX
fsr-3790	118	5	reflective	reflective	ADJ
fsr-3790	118	6	of	of	ADP
fsr-3790	118	7	differences	difference	NOUN
fsr-3790	118	8	in	in	ADP
fsr-3790	118	9	orientation	orientation	NOUN
fsr-3790	118	10	and	and	CCONJ
fsr-3790	118	11	experience	experience	NOUN
fsr-3790	118	12	between	between	ADP
fsr-3790	118	13	the	the	DET
fsr-3790	118	14	two	two	NUM
fsr-3790	118	15	groups	group	NOUN
fsr-3790	118	16	.	.	PUNCT
fsr-3790	119	1	d.	d.	PROPN
fsr-3790	119	2	inilation	inilation	PROPN
fsr-3790	119	3	protection	protection	PROPN
fsr-3790	119	4	two	two	NUM
fsr-3790	119	5	of	of	ADP
fsr-3790	119	6	the	the	DET
fsr-3790	119	7	inflation	inflation	NOUN
fsr-3790	119	8	protection	protection	NOUN
fsr-3790	119	9	ratios	ratio	NOUN
fsr-3790	119	10	compared	compare	VERB
fsr-3790	119	11	the	the	DET
fsr-3790	119	12	annual	annual	ADJ
fsr-3790	119	13	rate	rate	NOUN
fsr-3790	119	14	of	of	ADP
fsr-3790	119	15	inflation	inflation	NOUN
fsr-3790	119	16	to	to	ADP
fsr-3790	119	17	the	the	DET
fsr-3790	119	18	annual	annual	ADJ
fsr-3790	119	19	percentage	percentage	NOUN
fsr-3790	119	20	change	change	NOUN
fsr-3790	119	21	in	in	ADP
fsr-3790	119	22	financial	financial	ADJ
fsr-3790	119	23	well	well	NOUN
fsr-3790	119	24	-	-	PUNCT
fsr-3790	119	25	being	being	NOUN
fsr-3790	119	26	as	as	ADV
fsr-3790	119	27	measured	measure	VERB
fsr-3790	119	28	by	by	ADP
fsr-3790	119	29	(	(	PUNCT
fsr-3790	119	30	a	a	DET
fsr-3790	119	31	)	)	PUNCT
fsr-3790	119	32	net	net	ADJ
fsr-3790	119	33	worth	worth	NOUN
fsr-3790	119	34	and	and	CCONJ
fsr-3790	119	35	(	(	PUNCT
fsr-3790	119	36	b	b	NOUN
fsr-3790	119	37	)	)	PUNCT
fsr-3790	119	38	investment	investment	NOUN
fsr-3790	119	39	assets	asset	NOUN
fsr-3790	119	40	.	.	PUNCT
fsr-3790	120	1	since	since	SCONJ
fsr-3790	120	2	these	these	DET
fsr-3790	120	3	ratios	ratio	NOUN
fsr-3790	120	4	compare	compare	VERB
fsr-3790	120	5	annual	annual	ADJ
fsr-3790	120	6	percentage	percentage	NOUN
fsr-3790	120	7	changes	change	NOUN
fsr-3790	120	8	in	in	ADP
fsr-3790	120	9	both	both	CCONJ
fsr-3790	120	10	the	the	DET
fsr-3790	120	11	numerator	numerator	NOUN
fsr-3790	120	12	and	and	CCONJ
fsr-3790	120	13	the	the	DET
fsr-3790	120	14	denominator	denominator	NOUN
fsr-3790	120	15	,	,	PUNCT
fsr-3790	120	16	they	they	PRON
fsr-3790	120	17	are	be	AUX
fsr-3790	120	18	expressed	express	VERB
fsr-3790	120	19	in	in	ADP
fsr-3790	120	20	numbers	number	NOUN
fsr-3790	120	21	rather	rather	ADV
fsr-3790	120	22	than	than	ADP
fsr-3790	120	23	in	in	ADP
fsr-3790	120	24	percentages	percentage	NOUN
fsr-3790	120	25	.	.	PUNCT
fsr-3790	121	1	for	for	ADP
fsr-3790	121	2	both	both	DET
fsr-3790	121	3	ratios	ratio	NOUN
fsr-3790	121	4	,	,	PUNCT
fsr-3790	121	5	the	the	DET
fsr-3790	121	6	median	median	ADJ
fsr-3790	121	7	responses	response	NOUN
fsr-3790	121	8	were	be	AUX
fsr-3790	121	9	2	2	NUM
fsr-3790	121	10	,	,	PUNCT
fsr-3790	121	11	indicating	indicate	VERB
fsr-3790	121	12	that	that	SCONJ
fsr-3790	121	13	net	net	ADJ
fsr-3790	121	14	worth	worth	NOUN
fsr-3790	121	15	and	and	CCONJ
fsr-3790	121	16	investment	investment	NOUN
fsr-3790	121	17	assets	asset	NOUN
fsr-3790	121	18	should	should	AUX
fsr-3790	121	19	each	each	PRON
fsr-3790	121	20	increase	increase	VERB
fsr-3790	121	21	twice	twice	ADV
fsr-3790	121	22	as	as	ADV
fsr-3790	121	23	fast	fast	ADV
fsr-3790	121	24	as	as	ADP
fsr-3790	121	25	the	the	DET
fsr-3790	121	26	rate	rate	NOUN
fsr-3790	121	27	of	of	ADP
fsr-3790	121	28	inflation	inflation	NOUN
fsr-3790	121	29	.	.	PUNCT
fsr-3790	122	1	for	for	ADP
fsr-3790	122	2	example	example	NOUN
fsr-3790	122	3	,	,	PUNCT
fsr-3790	122	4	if	if	SCONJ
fsr-3790	122	5	annual	annual	ADJ
fsr-3790	122	6	inflation	inflation	NOUN
fsr-3790	122	7	increased	increase	VERB
fsr-3790	122	8	3	3	NUM
fsr-3790	122	9	%	%	NOUN
fsr-3790	122	10	,	,	PUNCT
fsr-3790	122	11	then	then	ADV
fsr-3790	122	12	net	net	ADJ
fsr-3790	122	13	worth	worth	NOUN
fsr-3790	122	14	as	as	ADV
fsr-3790	122	15	well	well	ADV
fsr-3790	122	16	as	as	SCONJ
fsr-3790	122	17	investment	investment	NOUN
fsr-3790	122	18	assets	asset	NOUN
fsr-3790	122	19	would	would	AUX
fsr-3790	122	20	need	need	VERB
fsr-3790	122	21	to	to	PART
fsr-3790	122	22	grow	grow	VERB
fsr-3790	122	23	at	at	ADP
fsr-3790	122	24	6	6	NUM
fsr-3790	122	25	%	%	NOUN
fsr-3790	122	26	for	for	ADP
fsr-3790	122	27	that	that	DET
fsr-3790	122	28	year	year	NOUN
fsr-3790	122	29	.	.	PUNCT
fsr-3790	123	1	mean	mean	VERB
fsr-3790	123	2	responses	response	NOUN
fsr-3790	123	3	for	for	ADP
fsr-3790	123	4	these	these	DET
fsr-3790	123	5	ratios	ratio	NOUN
fsr-3790	123	6	were	be	AUX
fsr-3790	123	7	generally	generally	ADV
fsr-3790	123	8	higher	high	ADJ
fsr-3790	123	9	than	than	ADP
fsr-3790	123	10	the	the	DET
fsr-3790	123	11	medians	median	NOUN
fsr-3790	123	12	,	,	PUNCT
fsr-3790	123	13	ranging	range	VERB
fsr-3790	123	14	from	from	ADP
fsr-3790	123	15	3	3	NUM
fsr-3790	123	16	%	%	NOUN
fsr-3790	123	17	to	to	PART
fsr-3790	123	18	5	5	NUM
fsr-3790	123	19	%	%	NOUN
fsr-3790	123	20	.	.	PUNCT
fsr-3790	124	1	a	a	DET
fsr-3790	124	2	third	third	ADJ
fsr-3790	124	3	ratio	ratio	NOUN
fsr-3790	124	4	commonly	commonly	ADV
fsr-3790	124	5	utilized	utilize	VERB
fsr-3790	124	6	to	to	PART
fsr-3790	124	7	gauge	gauge	VERB
fsr-3790	124	8	inflation	inflation	NOUN
fsr-3790	124	9	protection	protection	NOUN
fsr-3790	124	10	,	,	PUNCT
fsr-3790	124	11	equity	equity	NOUN
fsr-3790	124	12	investments	investment	NOUN
fsr-3790	124	13	+	+	CCONJ
fsr-3790	124	14	total	total	ADJ
fsr-3790	124	15	investments	investment	NOUN
fsr-3790	124	16	,	,	PUNCT
fsr-3790	124	17	could	could	AUX
fsr-3790	124	18	have	have	AUX
fsr-3790	124	19	been	be	AUX
fsr-3790	124	20	included	include	VERB
fsr-3790	124	21	among	among	ADP
fsr-3790	124	22	the	the	DET
fsr-3790	124	23	asset	asset	NOUN
fsr-3790	124	24	allocation	allocation	NOUN
fsr-3790	124	25	measures	measure	NOUN
fsr-3790	124	26	;	;	PUNCT
fsr-3790	124	27	however	however	ADV
fsr-3790	124	28	,	,	PUNCT
fsr-3790	124	29	it	it	PRON
fsr-3790	124	30	was	be	AUX
fsr-3790	124	31	incorporated	incorporate	VERB
fsr-3790	124	32	here	here	ADV
fsr-3790	124	33	because	because	SCONJ
fsr-3790	124	34	investors	investor	NOUN
fsr-3790	124	35	often	often	ADV
fsr-3790	124	36	view	view	VERB
fsr-3790	124	37	equity	equity	NOUN
fsr-3790	124	38	investments	investment	NOUN
fsr-3790	124	39	as	as	ADP
fsr-3790	124	40	inflationary	inflationary	ADJ
fsr-3790	124	41	hedges	hedge	NOUN
fsr-3790	124	42	.	.	PUNCT
fsr-3790	125	1	for	for	ADP
fsr-3790	125	2	the	the	DET
fsr-3790	125	3	total	total	ADJ
fsr-3790	125	4	sample	sample	NOUN
fsr-3790	125	5	,	,	PUNCT
fsr-3790	125	6	the	the	DET
fsr-3790	125	7	median	median	NOUN
fsr-3790	125	8	and	and	CCONJ
fsr-3790	125	9	mean	mean	ADJ
fsr-3790	125	10	were	be	AUX
fsr-3790	125	11	quite	quite	ADV
fsr-3790	125	12	similar	similar	ADJ
fsr-3790	125	13	,	,	PUNCT
fsr-3790	125	14	60	60	NUM
fsr-3790	125	15	%	%	NOUN
fsr-3790	125	16	and	and	CCONJ
fsr-3790	125	17	59	59	NUM
fsr-3790	125	18	%	%	NOUN
fsr-3790	125	19	,	,	PUNCT
fsr-3790	125	20	respectively	respectively	ADV
fsr-3790	125	21	.	.	PUNCT
fsr-3790	126	1	as	as	ADP
fsr-3790	126	2	with	with	ADP
fsr-3790	126	3	the	the	DET
fsr-3790	126	4	other	other	ADJ
fsr-3790	126	5	inflation	inflation	NOUN
fsr-3790	126	6	protection	protection	NOUN
fsr-3790	126	7	measures	measure	NOUN
fsr-3790	126	8	,	,	PUNCT
fsr-3790	126	9	planners	planner	NOUN
fsr-3790	126	10	and	and	CCONJ
fsr-3790	126	11	educators	educator	NOUN
fsr-3790	126	12	did	do	AUX
fsr-3790	126	13	not	not	PART
fsr-3790	126	14	differ	differ	VERB
fsr-3790	126	15	significantly	significantly	ADV
fsr-3790	126	16	,	,	PUNCT
fsr-3790	126	17	although	although	SCONJ
fsr-3790	126	18	planners	planner	NOUN
fsr-3790	126	19	recommended	recommend	VERB
fsr-3790	126	20	higher	high	ADJ
fsr-3790	126	21	levels	level	NOUN
fsr-3790	126	22	than	than	ADP
fsr-3790	126	23	educators	educator	NOUN
fsr-3790	126	24	,	,	PUNCT
fsr-3790	126	25	62	62	NUM
fsr-3790	126	26	%	%	NOUN
fsr-3790	126	27	and	and	CCONJ
fsr-3790	126	28	54	54	NUM
fsr-3790	126	29	%	%	NOUN
fsr-3790	126	30	,	,	PUNCT
fsr-3790	126	31	respectively	respectively	ADV
fsr-3790	126	32	.	.	PUNCT
fsr-3790	127	1	when	when	SCONJ
fsr-3790	127	2	respondents	respondent	NOUN
fsr-3790	127	3	were	be	AUX
fsr-3790	127	4	asked	ask	VERB
fsr-3790	127	5	which	which	PRON
fsr-3790	127	6	of	of	ADP
fsr-3790	127	7	the	the	DET
fsr-3790	127	8	inflation	inflation	NOUN
fsr-3790	127	9	protection	protection	NOUN
fsr-3790	127	10	measures	measure	NOUN
fsr-3790	127	11	they	they	PRON
fsr-3790	127	12	considered	consider	VERB
fsr-3790	127	13	most	most	ADV
fsr-3790	127	14	useful	useful	ADJ
fsr-3790	127	15	,	,	PUNCT
fsr-3790	127	16	there	there	PRON
fsr-3790	127	17	was	be	VERB
fsr-3790	127	18	a	a	DET
fsr-3790	127	19	significant	significant	ADJ
fsr-3790	127	20	difference	difference	NOUN
fsr-3790	127	21	@	@	ADP
fsr-3790	127	22	i	i	PRON
fsr-3790	127	23	.ool	.ool	PROPN
fsr-3790	127	24	)	)	PUNCT
fsr-3790	127	25	in	in	ADP
fsr-3790	127	26	the	the	DET
fsr-3790	127	27	responses	response	NOUN
fsr-3790	127	28	of	of	ADP
fsr-3790	127	29	the	the	DET
fsr-3790	127	30	two	two	NUM
fsr-3790	127	31	subgroups	subgroup	NOUN
fsr-3790	127	32	.	.	PUNCT
fsr-3790	128	1	most	most	ADJ
fsr-3790	128	2	of	of	ADP
fsr-3790	128	3	the	the	DET
fsr-3790	128	4	educators	educator	NOUN
fsr-3790	128	5	(	(	PUNCT
fsr-3790	128	6	69	69	NUM
fsr-3790	128	7	%	%	NOUN
fsr-3790	128	8	)	)	PUNCT
fsr-3790	128	9	preferred	prefer	VERB
fsr-3790	128	10	the	the	DET
fsr-3790	128	11	measure	measure	NOUN
fsr-3790	128	12	involv	involv	VERB
fsr-3790	128	13	ing	ing	ADJ
fsr-3790	128	14	net	net	ADJ
fsr-3790	128	15	worth	worth	NOUN
fsr-3790	128	16	,	,	PUNCT
fsr-3790	128	17	whereas	whereas	SCONJ
fsr-3790	128	18	only	only	ADV
fsr-3790	128	19	31	31	NUM
fsr-3790	128	20	%	%	NOUN
fsr-3790	128	21	of	of	ADP
fsr-3790	128	22	the	the	DET
fsr-3790	128	23	planners	planner	NOUN
fsr-3790	128	24	preferred	prefer	VERB
fsr-3790	128	25	this	this	DET
fsr-3790	128	26	ratio	ratio	NOUN
fsr-3790	128	27	.	.	PUNCT
fsr-3790	129	1	planners	planner	NOUN
fsr-3790	129	2	’	’	PART
fsr-3790	129	3	responses	response	NOUN
fsr-3790	129	4	were	be	AUX
fsr-3790	129	5	split	split	VERB
fsr-3790	129	6	,	,	PUNCT
fsr-3790	129	7	with	with	ADP
fsr-3790	129	8	43	43	NUM
fsr-3790	129	9	%	%	NOUN
fsr-3790	129	10	preferring	prefer	VERB
fsr-3790	129	11	the	the	DET
fsr-3790	129	12	investment	investment	NOUN
fsr-3790	129	13	assets	asset	NOUN
fsr-3790	129	14	measure	measure	NOUN
fsr-3790	129	15	and	and	CCONJ
fsr-3790	129	16	26	26	NUM
fsr-3790	129	17	%	%	NOUN
fsr-3790	129	18	preferring	prefer	VERB
fsr-3790	129	19	the	the	DET
fsr-3790	129	20	equity	equity	NOUN
fsr-3790	129	21	investments	investment	NOUN
fsr-3790	129	22	measure	measure	NOUN
fsr-3790	129	23	.	.	PUNCT
fsr-3790	130	1	only	only	ADV
fsr-3790	130	2	21	21	NUM
fsr-3790	130	3	%	%	NOUN
fsr-3790	130	4	of	of	ADP
fsr-3790	130	5	the	the	DET
fsr-3790	130	6	educators	educator	NOUN
fsr-3790	130	7	preferred	prefer	VERB
fsr-3790	130	8	the	the	DET
fsr-3790	130	9	investment	investment	NOUN
fsr-3790	130	10	assets	asset	NOUN
fsr-3790	130	11	ratio	ratio	NOUN
fsr-3790	130	12	,	,	PUNCT
fsr-3790	130	13	while	while	SCONJ
fsr-3790	130	14	10	10	NUM
fsr-3790	130	15	%	%	NOUN
fsr-3790	130	16	preferred	prefer	VERB
fsr-3790	130	17	the	the	DET
fsr-3790	130	18	equity	equity	NOUN
fsr-3790	130	19	investment	investment	NOUN
fsr-3790	130	20	ratio	ratio	NOUN
fsr-3790	130	21	.	.	PUNCT
fsr-3790	131	1	ratios	ratio	NOUN
fsr-3790	131	2	and	and	CCONJ
fsr-3790	131	3	benchmarks	benchmark	NOUN
fsr-3790	131	4	65	65	NUM
fsr-3790	131	5	e.	e.	PROPN
fsr-3790	131	6	tax	tax	PROPN
fsr-3790	131	7	burden	burden	NOUN
fsr-3790	131	8	respondents	respondent	NOUN
fsr-3790	131	9	were	be	AUX
fsr-3790	131	10	asked	ask	VERB
fsr-3790	131	11	to	to	PART
fsr-3790	131	12	specify	specify	VERB
fsr-3790	131	13	reasonable	reasonable	ADJ
fsr-3790	131	14	tax	tax	NOUN
fsr-3790	131	15	burden	burden	NOUN
fsr-3790	131	16	values	value	NOUN
fsr-3790	131	17	relative	relative	ADJ
fsr-3790	131	18	to	to	ADP
fsr-3790	131	19	gross	gross	ADJ
fsr-3790	131	20	income	income	NOUN
fsr-3790	131	21	for	for	ADP
fsr-3790	131	22	(	(	PUNCT
fsr-3790	131	23	a	a	PRON
fsr-3790	131	24	)	)	PUNCT
fsr-3790	131	25	payroll	payroll	NOUN
fsr-3790	131	26	taxes	taxis	NOUN
fsr-3790	131	27	and	and	CCONJ
fsr-3790	131	28	(	(	PUNCT
fsr-3790	131	29	b	b	NOUN
fsr-3790	131	30	)	)	PUNCT
fsr-3790	131	31	payroll	payroll	NOUN
fsr-3790	131	32	plus	plus	CCONJ
fsr-3790	131	33	property	property	NOUN
fsr-3790	131	34	taxes	taxis	NOUN
fsr-3790	131	35	.	.	PUNCT
fsr-3790	132	1	because	because	SCONJ
fsr-3790	132	2	of	of	ADP
fsr-3790	132	3	the	the	DET
fsr-3790	132	4	progressive	progressive	ADJ
fsr-3790	132	5	nature	nature	NOUN
fsr-3790	132	6	of	of	ADP
fsr-3790	132	7	the	the	DET
fsr-3790	132	8	income	income	NOUN
fsr-3790	132	9	tax	tax	NOUN
fsr-3790	132	10	structure	structure	NOUN
fsr-3790	132	11	in	in	ADP
fsr-3790	132	12	the	the	DET
fsr-3790	132	13	united	united	PROPN
fsr-3790	132	14	states	states	PROPN
fsr-3790	132	15	,	,	PUNCT
fsr-3790	132	16	values	value	NOUN
fsr-3790	132	17	were	be	AUX
fsr-3790	132	18	requested	request	VERB
fsr-3790	132	19	for	for	ADP
fsr-3790	132	20	two	two	NUM
fsr-3790	132	21	dif	dif	ADJ
fsr-3790	132	22	ferent	ferent	NOUN
fsr-3790	132	23	gross	gross	ADJ
fsr-3790	132	24	income	income	NOUN
fsr-3790	132	25	levels	level	NOUN
fsr-3790	132	26	,	,	PUNCT
fsr-3790	132	27	$	$	SYM
fsr-3790	132	28	31,000	31,000	NUM
fsr-3790	132	29	and	and	CCONJ
fsr-3790	132	30	$	$	SYM
fsr-3790	132	31	100,000	100,000	NUM
fsr-3790	132	32	.	.	PUNCT
fsr-3790	133	1	for	for	ADP
fsr-3790	133	2	the	the	DET
fsr-3790	133	3	$	$	SYM
fsr-3790	133	4	31,000	31,000	NUM
fsr-3790	133	5	income	income	NOUN
fsr-3790	133	6	level	level	NOUN
fsr-3790	133	7	,	,	PUNCT
fsr-3790	133	8	the	the	DET
fsr-3790	133	9	median	median	NOUN
fsr-3790	133	10	and	and	CCONJ
fsr-3790	133	11	mean	mean	VERB
fsr-3790	133	12	for	for	ADP
fsr-3790	133	13	the	the	DET
fsr-3790	133	14	total	total	ADJ
fsr-3790	133	15	sample	sample	NOUN
fsr-3790	133	16	on	on	ADP
fsr-3790	133	17	the	the	DET
fsr-3790	133	18	payroll	payroll	NOUN
fsr-3790	133	19	tax	tax	NOUN
fsr-3790	133	20	measure	measure	NOUN
fsr-3790	133	21	were	be	AUX
fsr-3790	133	22	20	20	NUM
fsr-3790	133	23	%	%	NOUN
fsr-3790	133	24	and	and	CCONJ
fsr-3790	133	25	19	19	NUM
fsr-3790	133	26	%	%	NOUN
fsr-3790	133	27	,	,	PUNCT
fsr-3790	133	28	respectively	respectively	ADV
fsr-3790	133	29	.	.	PUNCT
fsr-3790	134	1	little	little	ADJ
fsr-3790	134	2	difference	difference	NOUN
fsr-3790	134	3	existed	exist	VERB
fsr-3790	134	4	in	in	ADP
fsr-3790	134	5	the	the	DET
fsr-3790	134	6	responses	response	NOUN
fsr-3790	134	7	of	of	ADP
fsr-3790	134	8	the	the	DET
fsr-3790	134	9	planners	planner	NOUN
fsr-3790	134	10	and	and	CCONJ
fsr-3790	134	11	educators	educator	NOUN
fsr-3790	134	12	.	.	PUNCT
fsr-3790	135	1	con	con	PROPN
fsr-3790	135	2	cerning	cerne	VERB
fsr-3790	135	3	the	the	DET
fsr-3790	135	4	more	more	ADV
fsr-3790	135	5	complex	complex	ADJ
fsr-3790	135	6	tax	tax	NOUN
fsr-3790	135	7	measure	measure	NOUN
fsr-3790	135	8	that	that	PRON
fsr-3790	135	9	included	include	VERB
fsr-3790	135	10	real	real	ADJ
fsr-3790	135	11	estate	estate	NOUN
fsr-3790	135	12	and	and	CCONJ
fsr-3790	135	13	personal	personal	ADJ
fsr-3790	135	14	property	property	NOUN
fsr-3790	135	15	taxes	taxis	NOUN
fsr-3790	135	16	,	,	PUNCT
fsr-3790	135	17	median	median	ADJ
fsr-3790	135	18	and	and	CCONJ
fsr-3790	135	19	mean	mean	ADJ
fsr-3790	135	20	responses	response	NOUN
fsr-3790	135	21	were	be	AUX
fsr-3790	135	22	again	again	ADV
fsr-3790	135	23	quite	quite	ADV
fsr-3790	135	24	similar	similar	ADJ
fsr-3790	135	25	for	for	ADP
fsr-3790	135	26	the	the	DET
fsr-3790	135	27	total	total	ADJ
fsr-3790	135	28	sample	sample	NOUN
fsr-3790	135	29	,	,	PUNCT
fsr-3790	135	30	25	25	NUM
fsr-3790	135	31	%	%	NOUN
fsr-3790	135	32	and	and	CCONJ
fsr-3790	135	33	24	24	NUM
fsr-3790	135	34	%	%	NOUN
fsr-3790	135	35	,	,	PUNCT
fsr-3790	135	36	respectively	respectively	ADV
fsr-3790	135	37	,	,	PUNCT
fsr-3790	135	38	as	as	ADV
fsr-3790	135	39	well	well	ADV
fsr-3790	135	40	as	as	ADP
fsr-3790	135	41	for	for	ADP
fsr-3790	135	42	planners	planner	NOUN
fsr-3790	135	43	and	and	CCONJ
fsr-3790	135	44	educators	educator	NOUN
fsr-3790	135	45	who	who	PRON
fsr-3790	135	46	averaged	average	VERB
fsr-3790	135	47	within	within	ADP
fsr-3790	135	48	one	one	NUM
fsr-3790	135	49	percent	percent	NOUN
fsr-3790	135	50	age	age	NOUN
fsr-3790	135	51	point	point	NOUN
fsr-3790	135	52	of	of	ADP
fsr-3790	135	53	one	one	NUM
fsr-3790	135	54	another	another	DET
fsr-3790	135	55	.	.	PUNCT
fsr-3790	136	1	at	at	ADP
fsr-3790	136	2	the	the	DET
fsr-3790	136	3	higher	high	ADJ
fsr-3790	136	4	gross	gross	ADJ
fsr-3790	136	5	income	income	NOUN
fsr-3790	136	6	level	level	NOUN
fsr-3790	136	7	of	of	ADP
fsr-3790	136	8	$	$	SYM
fsr-3790	136	9	100,000	100,000	NUM
fsr-3790	136	10	,	,	PUNCT
fsr-3790	136	11	the	the	DET
fsr-3790	136	12	median	median	NOUN
fsr-3790	136	13	and	and	CCONJ
fsr-3790	136	14	means	mean	NOUN
fsr-3790	136	15	were	be	AUX
fsr-3790	136	16	quite	quite	DET
fsr-3790	136	17	simi	simi	PROPN
fsr-3790	136	18	lar	lar	PROPN
fsr-3790	136	19	for	for	ADP
fsr-3790	136	20	both	both	DET
fsr-3790	136	21	tax	tax	NOUN
fsr-3790	136	22	measures	measure	NOUN
fsr-3790	136	23	.	.	PUNCT
fsr-3790	137	1	means	mean	VERB
fsr-3790	137	2	for	for	ADP
fsr-3790	137	3	the	the	DET
fsr-3790	137	4	total	total	ADJ
fsr-3790	137	5	sample	sample	NOUN
fsr-3790	137	6	and	and	CCONJ
fsr-3790	137	7	two	two	NUM
fsr-3790	137	8	subgroups	subgroup	NOUN
fsr-3790	137	9	were	be	AUX
fsr-3790	137	10	all	all	PRON
fsr-3790	137	11	29	29	NUM
fsr-3790	137	12	%	%	NOUN
fsr-3790	137	13	on	on	ADP
fsr-3790	137	14	the	the	DET
fsr-3790	137	15	payroll	payroll	NOUN
fsr-3790	137	16	tax	tax	NOUN
fsr-3790	137	17	ratio	ratio	NOUN
fsr-3790	137	18	.	.	PUNCT
fsr-3790	138	1	when	when	SCONJ
fsr-3790	138	2	property	property	NOUN
fsr-3790	138	3	taxes	taxis	NOUN
fsr-3790	138	4	were	be	AUX
fsr-3790	138	5	included	include	VERB
fsr-3790	138	6	with	with	ADP
fsr-3790	138	7	payroll	payroll	NOUN
fsr-3790	138	8	taxes	taxis	NOUN
fsr-3790	138	9	at	at	ADP
fsr-3790	138	10	the	the	DET
fsr-3790	138	11	higher	high	ADJ
fsr-3790	138	12	income	income	NOUN
fsr-3790	138	13	level	level	NOUN
fsr-3790	138	14	,	,	PUNCT
fsr-3790	138	15	the	the	DET
fsr-3790	138	16	median	median	NOUN
fsr-3790	138	17	was	be	AUX
fsr-3790	138	18	35	35	NUM
fsr-3790	138	19	%	%	NOUN
fsr-3790	138	20	.	.	PUNCT
fsr-3790	139	1	the	the	DET
fsr-3790	139	2	planners	planner	NOUN
fsr-3790	139	3	’	'	PUNCT
fsr-3790	139	4	mean	mean	VERB
fsr-3790	139	5	was	be	AUX
fsr-3790	139	6	33	33	NUM
fsr-3790	139	7	%	%	NOUN
fsr-3790	139	8	,	,	PUNCT
fsr-3790	139	9	and	and	CCONJ
fsr-3790	139	10	the	the	DET
fsr-3790	139	11	educators	educator	NOUN
fsr-3790	139	12	’	'	PUNCT
fsr-3790	139	13	mean	mean	VERB
fsr-3790	139	14	was	be	AUX
fsr-3790	139	15	34	34	NUM
fsr-3790	139	16	%	%	NOUN
fsr-3790	139	17	.	.	PUNCT
fsr-3790	140	1	regarding	regard	VERB
fsr-3790	140	2	the	the	DET
fsr-3790	140	3	relative	relative	ADJ
fsr-3790	140	4	usefulness	usefulness	NOUN
fsr-3790	140	5	of	of	ADP
fsr-3790	140	6	the	the	DET
fsr-3790	140	7	two	two	NUM
fsr-3790	140	8	tax	tax	NOUN
fsr-3790	140	9	burden	burden	NOUN
fsr-3790	140	10	ratios	ratio	NOUN
fsr-3790	140	11	,	,	PUNCT
fsr-3790	140	12	the	the	DET
fsr-3790	140	13	majority	majority	NOUN
fsr-3790	140	14	(	(	PUNCT
fsr-3790	140	15	54	54	NUM
fsr-3790	140	16	%	%	NOUN
fsr-3790	140	17	)	)	PUNCT
fsr-3790	140	18	of	of	ADP
fsr-3790	140	19	planners	planner	NOUN
fsr-3790	140	20	chose	choose	VERB
fsr-3790	140	21	the	the	DET
fsr-3790	140	22	simpler	simple	ADJ
fsr-3790	140	23	payroll	payroll	NOUN
fsr-3790	140	24	tax	tax	NOUN
fsr-3790	140	25	measure	measure	NOUN
fsr-3790	140	26	while	while	SCONJ
fsr-3790	140	27	the	the	DET
fsr-3790	140	28	majority	majority	NOUN
fsr-3790	140	29	(	(	PUNCT
fsr-3790	140	30	57	57	NUM
fsr-3790	140	31	%	%	NOUN
fsr-3790	140	32	)	)	PUNCT
fsr-3790	140	33	of	of	ADP
fsr-3790	140	34	edu	edu	PROPN
fsr-3790	140	35	cators	cator	NOUN
fsr-3790	140	36	preferred	prefer	VERB
fsr-3790	140	37	the	the	DET
fsr-3790	140	38	payroll	payroll	NOUN
fsr-3790	140	39	plus	plus	CCONJ
fsr-3790	140	40	property	property	NOUN
fsr-3790	140	41	tax	tax	NOUN
fsr-3790	140	42	measure	measure	NOUN
fsr-3790	140	43	.	.	PUNCT
fsr-3790	141	1	this	this	DET
fsr-3790	141	2	difference	difference	NOUN
fsr-3790	141	3	,	,	PUNCT
fsr-3790	141	4	however	however	ADV
fsr-3790	141	5	,	,	PUNCT
fsr-3790	141	6	was	be	AUX
fsr-3790	141	7	not	not	PART
fsr-3790	141	8	statistically	statistically	ADV
fsr-3790	141	9	significant	significant	ADJ
fsr-3790	141	10	.	.	PUNCT
fsr-3790	142	1	f.	f.	PROPN
fsr-3790	142	2	housing	housing	PROPN
fsr-3790	142	3	expenses	expense	VERB
fsr-3790	142	4	the	the	DET
fsr-3790	142	5	panel	panel	NOUN
fsr-3790	142	6	of	of	ADP
fsr-3790	142	7	experts	expert	NOUN
fsr-3790	142	8	were	be	AUX
fsr-3790	142	9	asked	ask	VERB
fsr-3790	142	10	to	to	PART
fsr-3790	142	11	specify	specify	VERB
fsr-3790	142	12	percentages	percentage	NOUN
fsr-3790	142	13	of	of	ADP
fsr-3790	142	14	gross	gross	ADJ
fsr-3790	142	15	monthly	monthly	ADJ
fsr-3790	142	16	income	income	NOUN
fsr-3790	142	17	that	that	PRON
fsr-3790	142	18	were	be	AUX
fsr-3790	142	19	reasonable	reasonable	ADJ
fsr-3790	142	20	for	for	ADP
fsr-3790	142	21	housing	housing	NOUN
fsr-3790	142	22	costs	cost	NOUN
fsr-3790	142	23	for	for	ADP
fsr-3790	142	24	both	both	DET
fsr-3790	142	25	renters	renter	NOUN
fsr-3790	142	26	and	and	CCONJ
fsr-3790	142	27	homeowners	homeowner	NOUN
fsr-3790	142	28	.	.	PUNCT
fsr-3790	143	1	in	in	ADP
fsr-3790	143	2	the	the	DET
fsr-3790	143	3	case	case	NOUN
fsr-3790	143	4	of	of	ADP
fsr-3790	143	5	rental	rental	ADJ
fsr-3790	143	6	costs	cost	NOUN
fsr-3790	143	7	,	,	PUNCT
fsr-3790	143	8	the	the	DET
fsr-3790	143	9	median	median	ADJ
fsr-3790	143	10	response	response	NOUN
fsr-3790	143	11	for	for	ADP
fsr-3790	143	12	the	the	DET
fsr-3790	143	13	total	total	ADJ
fsr-3790	143	14	sample	sample	NOUN
fsr-3790	143	15	was	be	AUX
fsr-3790	143	16	301	301	NUM
fsr-3790	143	17	,	,	PUNCT
fsr-3790	143	18	and	and	CCONJ
fsr-3790	143	19	the	the	DET
fsr-3790	143	20	mean	mean	NOUN
fsr-3790	143	21	was	be	AUX
fsr-3790	143	22	29	29	NUM
fsr-3790	143	23	%	%	NOUN
fsr-3790	143	24	.	.	PUNCT
fsr-3790	144	1	as	as	SCONJ
fsr-3790	144	2	pre	pre	X
fsr-3790	144	3	viously	viously	ADV
fsr-3790	144	4	discussed	discuss	VERB
fsr-3790	144	5	,	,	PUNCT
fsr-3790	144	6	planners	planner	NOUN
fsr-3790	144	7	averaged	average	VERB
fsr-3790	144	8	significantly	significantly	ADV
fsr-3790	144	9	@	@	PUNCT
fsr-3790	145	1	i	i	PROPN
fsr-3790	145	2	.05	.05	NUM
fsr-3790	145	3	)	)	PUNCT
fsr-3790	145	4	higher	high	ADJ
fsr-3790	145	5	than	than	ADP
fsr-3790	145	6	educators	educator	NOUN
fsr-3790	145	7	on	on	ADP
fsr-3790	145	8	this	this	DET
fsr-3790	145	9	measure	measure	NOUN
fsr-3790	145	10	,	,	PUNCT
fsr-3790	145	11	31	31	NUM
fsr-3790	145	12	%	%	NOUN
fsr-3790	145	13	vs.	vs.	ADP
fsr-3790	145	14	28	28	NUM
fsr-3790	145	15	%	%	NOUN
fsr-3790	145	16	.	.	PUNCT
fsr-3790	146	1	respectively	respectively	ADV
fsr-3790	146	2	.	.	PUNCT
fsr-3790	147	1	for	for	ADP
fsr-3790	147	2	homeowners	homeowner	NOUN
fsr-3790	147	3	,	,	PUNCT
fsr-3790	147	4	the	the	DET
fsr-3790	147	5	median	median	NOUN
fsr-3790	147	6	and	and	CCONJ
fsr-3790	147	7	mean	mean	VERB
fsr-3790	147	8	for	for	SCONJ
fsr-3790	147	9	the	the	DET
fsr-3790	147	10	total	total	ADJ
fsr-3790	147	11	panel	panel	NOUN
fsr-3790	147	12	were	be	AUX
fsr-3790	147	13	similar	similar	ADJ
fsr-3790	147	14	,	,	PUNCT
fsr-3790	147	15	35	35	NUM
fsr-3790	147	16	%	%	NOUN
fsr-3790	147	17	and	and	CCONJ
fsr-3790	147	18	34	34	NUM
fsr-3790	147	19	%	%	NOUN
fsr-3790	147	20	.	.	PUNCT
fsr-3790	148	1	respectively	respectively	ADV
fsr-3790	148	2	.	.	PUNCT
fsr-3790	149	1	there	there	PRON
fsr-3790	149	2	was	be	VERB
fsr-3790	149	3	no	no	DET
fsr-3790	149	4	significant	significant	ADJ
fsr-3790	149	5	difference	difference	NOUN
fsr-3790	149	6	between	between	ADP
fsr-3790	149	7	planners	planner	NOUN
fsr-3790	149	8	and	and	CCONJ
fsr-3790	149	9	educators	educator	NOUN
fsr-3790	149	10	with	with	ADP
fsr-3790	149	11	regard	regard	NOUN
fsr-3790	149	12	to	to	ADP
fsr-3790	149	13	reasonable	reasonable	ADJ
fsr-3790	149	14	home	home	NOUN
fsr-3790	149	15	ownership	ownership	NOUN
fsr-3790	149	16	expenses	expense	NOUN
fsr-3790	149	17	.	.	PUNCT
fsr-3790	150	1	g.	g.	PROPN
fsr-3790	150	2	insolvency	insolvency	PROPN
fsr-3790	150	3	and	and	CCONJ
fsr-3790	150	4	credit	credit	NOUN
fsr-3790	150	5	respondents	respondent	NOUN
fsr-3790	150	6	were	be	AUX
fsr-3790	150	7	asked	ask	VERB
fsr-3790	150	8	to	to	PART
fsr-3790	150	9	specify	specify	VERB
fsr-3790	150	10	both	both	CCONJ
fsr-3790	150	11	reasonable	reasonable	ADJ
fsr-3790	150	12	and	and	CCONJ
fsr-3790	150	13	danger	danger	NOUN
fsr-3790	150	14	-	-	PUNCT
fsr-3790	150	15	point	point	NOUN
fsr-3790	150	16	values	value	NOUN
fsr-3790	150	17	relative	relative	ADJ
fsr-3790	150	18	to	to	ADP
fsr-3790	150	19	after	after	ADP
fsr-3790	150	20	-	-	PUNCT
fsr-3790	150	21	tax	tax	NOUN
fsr-3790	150	22	income	income	NOUN
fsr-3790	150	23	for	for	ADP
fsr-3790	150	24	the	the	DET
fsr-3790	150	25	following	follow	VERB
fsr-3790	150	26	three	three	NUM
fsr-3790	150	27	measures	measure	NOUN
fsr-3790	150	28	:	:	PUNCT
fsr-3790	150	29	(	(	PUNCT
fsr-3790	150	30	a	a	X
fsr-3790	150	31	)	)	PUNCT
fsr-3790	150	32	nonmortgage	nonmortgage	NOUN
fsr-3790	150	33	debt	debt	NOUN
fsr-3790	150	34	payments	payment	NOUN
fsr-3790	150	35	,	,	PUNCT
fsr-3790	150	36	(	(	PUNCT
fsr-3790	150	37	b	b	X
fsr-3790	150	38	)	)	PUNCT
fsr-3790	150	39	total	total	ADJ
fsr-3790	150	40	debt	debt	NOUN
fsr-3790	150	41	payments	payment	NOUN
fsr-3790	150	42	,	,	PUNCT
fsr-3790	150	43	and	and	CCONJ
fsr-3790	150	44	(	(	PUNCT
fsr-3790	150	45	c	c	NOUN
fsr-3790	150	46	)	)	PUNCT
fsr-3790	150	47	total	total	ADJ
fsr-3790	150	48	expenses	expense	NOUN
fsr-3790	150	49	.	.	PUNCT
fsr-3790	151	1	for	for	ADP
fsr-3790	151	2	the	the	DET
fsr-3790	151	3	first	first	ADJ
fsr-3790	151	4	ratio	ratio	NOUN
fsr-3790	151	5	,	,	PUNCT
fsr-3790	151	6	involving	involve	VERB
fsr-3790	151	7	only	only	ADJ
fsr-3790	151	8	nonmortgage	nonmortgage	NOUN
fsr-3790	151	9	debt	debt	NOUN
fsr-3790	151	10	,	,	PUNCT
fsr-3790	151	11	the	the	DET
fsr-3790	151	12	median	median	ADJ
fsr-3790	151	13	value	value	NOUN
fsr-3790	151	14	regarded	regard	VERB
fsr-3790	151	15	as	as	ADP
fsr-3790	151	16	reasonable	reasonable	ADJ
fsr-3790	151	17	by	by	ADP
fsr-3790	151	18	the	the	DET
fsr-3790	151	19	total	total	ADJ
fsr-3790	151	20	sample	sample	NOUN
fsr-3790	151	21	was	be	AUX
fsr-3790	151	22	10	10	NUM
fsr-3790	151	23	%	%	NOUN
fsr-3790	151	24	.	.	PUNCT
fsr-3790	152	1	the	the	DET
fsr-3790	152	2	means	mean	NOUN
fsr-3790	152	3	ranged	range	VERB
fsr-3790	152	4	from	from	ADP
fsr-3790	152	5	14	14	NUM
fsr-3790	152	6	%	%	NOUN
fsr-3790	152	7	to	to	PART
fsr-3790	152	8	15	15	NUM
fsr-3790	152	9	%	%	NOUN
fsr-3790	152	10	,	,	PUNCT
fsr-3790	152	11	a	a	DET
fsr-3790	152	12	little	little	ADV
fsr-3790	152	13	higher	high	ADJ
fsr-3790	152	14	than	than	ADP
fsr-3790	152	15	the	the	DET
fsr-3790	152	16	median	median	NOUN
fsr-3790	152	17	.	.	PUNCT
fsr-3790	153	1	concerning	concern	VERB
fsr-3790	153	2	the	the	DET
fsr-3790	153	3	danger	danger	NOUN
fsr-3790	153	4	-	-	PUNCT
fsr-3790	153	5	point	point	NOUN
fsr-3790	153	6	for	for	ADP
fsr-3790	153	7	this	this	DET
fsr-3790	153	8	ratio	ratio	NOUN
fsr-3790	153	9	,	,	PUNCT
fsr-3790	153	10	the	the	DET
fsr-3790	153	11	experts	expert	NOUN
fsr-3790	153	12	’	’	PART
fsr-3790	153	13	median	median	ADJ
fsr-3790	153	14	value	value	NOUN
fsr-3790	153	15	was	be	AUX
fsr-3790	153	16	20	20	NUM
fsr-3790	153	17	%	%	NOUN
fsr-3790	153	18	while	while	SCONJ
fsr-3790	153	19	the	the	DET
fsr-3790	153	20	averages	average	NOUN
fsr-3790	153	21	recommended	recommend	VERB
fsr-3790	153	22	for	for	ADP
fsr-3790	153	23	this	this	DET
fsr-3790	153	24	credit	credit	NOUN
fsr-3790	153	25	benchmark	benchmark	NOUN
fsr-3790	153	26	was	be	AUX
fsr-3790	153	27	24	24	NUM
fsr-3790	153	28	%	%	NOUN
fsr-3790	153	29	for	for	ADP
fsr-3790	153	30	educators	educator	NOUN
fsr-3790	153	31	and	and	CCONJ
fsr-3790	153	32	27	27	NUM
fsr-3790	153	33	%	%	NOUN
fsr-3790	153	34	for	for	ADP
fsr-3790	153	35	planners	planner	NOUN
fsr-3790	153	36	.	.	PUNCT
fsr-3790	154	1	reasonable	reasonable	ADJ
fsr-3790	154	2	values	value	NOUN
fsr-3790	154	3	for	for	ADP
fsr-3790	154	4	the	the	DET
fsr-3790	154	5	second	second	ADJ
fsr-3790	154	6	ratio	ratio	NOUN
fsr-3790	154	7	were	be	AUX
fsr-3790	154	8	higher	high	ADJ
fsr-3790	154	9	than	than	ADP
fsr-3790	154	10	those	those	PRON
fsr-3790	154	11	for	for	ADP
fsr-3790	154	12	the	the	DET
fsr-3790	154	13	first	first	ADJ
fsr-3790	154	14	due	due	ADP
fsr-3790	154	15	to	to	ADP
fsr-3790	154	16	the	the	DET
fsr-3790	154	17	inclusion	inclusion	NOUN
fsr-3790	154	18	of	of	ADP
fsr-3790	154	19	mortgage	mortgage	NOUN
fsr-3790	154	20	debt	debt	NOUN
fsr-3790	154	21	.	.	PUNCT
fsr-3790	155	1	the	the	DET
fsr-3790	155	2	median	median	NOUN
fsr-3790	155	3	and	and	CCONJ
fsr-3790	155	4	mean	mean	VERB
fsr-3790	155	5	for	for	ADP
fsr-3790	155	6	this	this	DET
fsr-3790	155	7	ratio	ratio	NOUN
fsr-3790	155	8	were	be	AUX
fsr-3790	155	9	similar	similar	ADJ
fsr-3790	155	10	,	,	PUNCT
fsr-3790	155	11	35	35	NUM
fsr-3790	155	12	%	%	NOUN
fsr-3790	155	13	and	and	CCONJ
fsr-3790	155	14	33	33	NUM
fsr-3790	155	15	%	%	NOUN
fsr-3790	155	16	,	,	PUNCT
fsr-3790	155	17	respectively	respectively	ADV
fsr-3790	155	18	,	,	PUNCT
fsr-3790	155	19	as	as	SCONJ
fsr-3790	155	20	was	be	AUX
fsr-3790	155	21	true	true	ADJ
fsr-3790	155	22	for	for	ADP
fsr-3790	155	23	the	the	DET
fsr-3790	155	24	means	mean	NOUN
fsr-3790	155	25	of	of	ADP
fsr-3790	155	26	the	the	DET
fsr-3790	155	27	planner	planner	NOUN
fsr-3790	155	28	and	and	CCONJ
fsr-3790	155	29	educator	educator	NOUN
fsr-3790	155	30	subgroups	subgroup	NOUN
fsr-3790	155	31	,	,	PUNCT
fsr-3790	155	32	34	34	NUM
fsr-3790	155	33	%	%	NOUN
fsr-3790	155	34	and	and	CCONJ
fsr-3790	155	35	32	32	NUM
fsr-3790	155	36	%	%	NOUN
fsr-3790	155	37	,	,	PUNCT
fsr-3790	155	38	respectively	respectively	ADV
fsr-3790	155	39	.	.	PUNCT
fsr-3790	156	1	danger	danger	NOUN
fsr-3790	156	2	-	-	PUNCT
fsr-3790	156	3	point	point	NOUN
fsr-3790	156	4	values	value	NOUN
fsr-3790	156	5	were	be	AUX
fsr-3790	156	6	also	also	ADV
fsr-3790	156	7	similar	similar	ADJ
fsr-3790	156	8	with	with	ADP
fsr-3790	156	9	the	the	DET
fsr-3790	156	10	median	median	NOUN
fsr-3790	156	11	and	and	CCONJ
fsr-3790	156	12	mean	mean	VERB
fsr-3790	156	13	for	for	ADP
fsr-3790	156	14	the	the	DET
fsr-3790	156	15	total	total	ADJ
fsr-3790	156	16	sample	sample	NOUN
fsr-3790	156	17	being	be	AUX
fsr-3790	156	18	45	45	NUM
fsr-3790	156	19	%	%	NOUN
fsr-3790	156	20	and	and	CCONJ
fsr-3790	156	21	46	46	NUM
fsr-3790	156	22	%	%	NOUN
fsr-3790	156	23	,	,	PUNCT
fsr-3790	156	24	respectively	respectively	ADV
fsr-3790	156	25	.	.	PUNCT
fsr-3790	157	1	planners	planner	NOUN
fsr-3790	157	2	’	’	PART
fsr-3790	157	3	responses	response	NOUN
fsr-3790	157	4	regarding	regard	VERB
fsr-3790	157	5	the	the	DET
fsr-3790	157	6	danger	danger	NOUN
fsr-3790	157	7	level	level	NOUN
fsr-3790	157	8	,	,	PUNCT
fsr-3790	157	9	however	however	ADV
fsr-3790	157	10	,	,	PUNCT
fsr-3790	157	11	averaged	average	VERB
fsr-3790	157	12	six	six	NUM
fsr-3790	157	13	percentage	percentage	NOUN
fsr-3790	157	14	points	point	NOUN
fsr-3790	157	15	higher	high	ADJ
fsr-3790	157	16	than	than	ADP
fsr-3790	157	17	the	the	DET
fsr-3790	157	18	educators	educator	NOUN
fsr-3790	157	19	,	,	PUNCT
fsr-3790	157	20	49	49	NUM
fsr-3790	157	21	%	%	NOUN
fsr-3790	157	22	vs.	vs.	ADP
fsr-3790	157	23	4346	4346	NUM
fsr-3790	157	24	,	,	PUNCT
fsr-3790	157	25	respectively	respectively	ADV
fsr-3790	157	26	.	.	PUNCT
fsr-3790	158	1	this	this	DET
fsr-3790	158	2	difference	difference	NOUN
fsr-3790	158	3	just	just	ADV
fsr-3790	158	4	missed	miss	VERB
fsr-3790	158	5	the	the	DET
fsr-3790	158	6	.05	.05	NUM
fsr-3790	158	7	significance	significance	NOUN
fsr-3790	158	8	level	level	NOUN
fsr-3790	158	9	.	.	PUNCT
fsr-3790	159	1	66	66	NUM
fsr-3790	159	2	financial	financial	ADJ
fsr-3790	159	3	services	service	NOUN
fsr-3790	159	4	review	review	VERB
fsr-3790	159	5	5	5	NUM
fsr-3790	159	6	(	(	PUNCT
fsr-3790	159	7	1	1	NUM
fsr-3790	159	8	)	)	PUNCT
fsr-3790	159	9	1996	1996	NUM
fsr-3790	159	10	on	on	ADP
fsr-3790	159	11	the	the	DET
fsr-3790	159	12	third	third	ADJ
fsr-3790	159	13	ratio	ratio	NOUN
fsr-3790	159	14	where	where	SCONJ
fsr-3790	159	15	total	total	ADJ
fsr-3790	159	16	expenses	expense	NOUN
fsr-3790	159	17	relative	relative	ADJ
fsr-3790	159	18	to	to	ADP
fsr-3790	159	19	after	after	ADP
fsr-3790	159	20	-	-	PUNCT
fsr-3790	159	21	tax	tax	NOUN
fsr-3790	159	22	income	income	NOUN
fsr-3790	159	23	were	be	AUX
fsr-3790	159	24	considered	consider	VERB
fsr-3790	159	25	,	,	PUNCT
fsr-3790	159	26	the	the	DET
fsr-3790	159	27	median	median	ADJ
fsr-3790	159	28	response	response	NOUN
fsr-3790	159	29	for	for	ADP
fsr-3790	159	30	a	a	DET
fsr-3790	159	31	reasonable	reasonable	ADJ
fsr-3790	159	32	level	level	NOUN
fsr-3790	159	33	was	be	AUX
fsr-3790	159	34	80	80	NUM
fsr-3790	159	35	%	%	NOUN
fsr-3790	159	36	.	.	PUNCT
fsr-3790	160	1	means	mean	VERB
fsr-3790	160	2	for	for	ADP
fsr-3790	160	3	the	the	DET
fsr-3790	160	4	total	total	ADJ
fsr-3790	160	5	sample	sample	NOUN
fsr-3790	160	6	and	and	CCONJ
fsr-3790	160	7	two	two	NUM
fsr-3790	160	8	subgroups	subgroup	NOUN
fsr-3790	160	9	were	be	AUX
fsr-3790	160	10	all	all	PRON
fsr-3790	160	11	quite	quite	ADV
fsr-3790	160	12	similar	similar	ADJ
fsr-3790	160	13	,	,	PUNCT
fsr-3790	160	14	ranging	range	VERB
fsr-3790	160	15	from	from	ADP
fsr-3790	160	16	69	69	NUM
fsr-3790	160	17	%	%	NOUN
fsr-3790	160	18	to	to	PART
fsr-3790	160	19	72	72	NUM
fsr-3790	160	20	%	%	NOUN
fsr-3790	160	21	.	.	PUNCT
fsr-3790	161	1	the	the	DET
fsr-3790	161	2	median	median	ADJ
fsr-3790	161	3	response	response	NOUN
fsr-3790	161	4	for	for	ADP
fsr-3790	161	5	the	the	DET
fsr-3790	161	6	danger	danger	NOUN
fsr-3790	161	7	-	-	PUNCT
fsr-3790	161	8	point	point	NOUN
fsr-3790	161	9	on	on	ADP
fsr-3790	161	10	this	this	DET
fsr-3790	161	11	measure	measure	NOUN
fsr-3790	161	12	was	be	AUX
fsr-3790	161	13	90	90	NUM
fsr-3790	161	14	%	%	NOUN
fsr-3790	161	15	,	,	PUNCT
fsr-3790	161	16	with	with	ADP
fsr-3790	161	17	the	the	DET
fsr-3790	161	18	mean	mean	NOUN
fsr-3790	161	19	being	be	AUX
fsr-3790	161	20	somewhat	somewhat	ADV
fsr-3790	161	21	lower	low	ADJ
fsr-3790	161	22	at	at	ADP
fsr-3790	161	23	85	85	NUM
fsr-3790	161	24	%	%	NOUN
fsr-3790	161	25	.	.	PUNCT
fsr-3790	162	1	plan	plan	NOUN
fsr-3790	162	2	ners	ner	NOUN
fsr-3790	162	3	again	again	ADV
fsr-3790	162	4	had	have	VERB
fsr-3790	162	5	a	a	DET
fsr-3790	162	6	higher	high	ADJ
fsr-3790	162	7	mean	mean	NOUN
fsr-3790	162	8	(	(	PUNCT
fsr-3790	162	9	88	88	NUM
fsr-3790	162	10	%	%	NOUN
fsr-3790	162	11	)	)	PUNCT
fsr-3790	162	12	than	than	ADP
fsr-3790	162	13	educators	educator	NOUN
fsr-3790	162	14	(	(	PUNCT
fsr-3790	162	15	82	82	NUM
fsr-3790	162	16	%	%	NOUN
fsr-3790	162	17	)	)	PUNCT
fsr-3790	162	18	,	,	PUNCT
fsr-3790	162	19	but	but	CCONJ
fsr-3790	162	20	this	this	PRON
fsr-3790	162	21	was	be	AUX
fsr-3790	162	22	not	not	PART
fsr-3790	162	23	statistically	statistically	ADV
fsr-3790	162	24	sig	sig	NOUN
fsr-3790	162	25	nificant	nificant	NOUN
fsr-3790	162	26	.	.	PUNCT
fsr-3790	163	1	a	a	DET
fsr-3790	163	2	significant	significant	ADJ
fsr-3790	163	3	difference	difference	NOUN
fsr-3790	163	4	@	@	ADP
fsr-3790	163	5	i	i	PROPN
fsr-3790	163	6	.05	.05	NUM
fsr-3790	163	7	)	)	PUNCT
fsr-3790	163	8	did	do	AUX
fsr-3790	163	9	result	result	VERB
fsr-3790	163	10	when	when	SCONJ
fsr-3790	163	11	the	the	DET
fsr-3790	163	12	respondents	respondent	NOUN
fsr-3790	163	13	were	be	AUX
fsr-3790	163	14	asked	ask	VERB
fsr-3790	163	15	which	which	PRON
fsr-3790	163	16	of	of	ADP
fsr-3790	163	17	the	the	DET
fsr-3790	163	18	three	three	NUM
fsr-3790	163	19	ratios	ratio	NOUN
fsr-3790	163	20	they	they	PRON
fsr-3790	163	21	felt	feel	VERB
fsr-3790	163	22	were	be	AUX
fsr-3790	163	23	more	more	ADV
fsr-3790	163	24	useful	useful	ADJ
fsr-3790	163	25	in	in	ADP
fsr-3790	163	26	assessing	assess	VERB
fsr-3790	163	27	exposure	exposure	NOUN
fsr-3790	163	28	to	to	ADP
fsr-3790	163	29	insolvency	insolvency	NOUN
fsr-3790	163	30	and	and	CCONJ
fsr-3790	163	31	credit	credit	NOUN
fsr-3790	163	32	problems	problem	NOUN
fsr-3790	163	33	.	.	PUNCT
fsr-3790	164	1	one	one	NUM
fsr-3790	164	2	-	-	PUNCT
fsr-3790	164	3	half	half	NOUN
fsr-3790	164	4	of	of	ADP
fsr-3790	164	5	the	the	DET
fsr-3790	164	6	planners	planner	NOUN
fsr-3790	164	7	chose	choose	VERB
fsr-3790	164	8	total	total	ADJ
fsr-3790	164	9	expenses	expense	NOUN
fsr-3790	164	10	+	+	CCONJ
fsr-3790	164	11	ufier	ufier	PROPN
fsr-3790	164	12	tan	tan	PROPN
fsr-3790	164	13	income	income	NOUN
fsr-3790	164	14	as	as	ADP
fsr-3790	164	15	the	the	DET
fsr-3790	164	16	most	most	ADV
fsr-3790	164	17	useful	useful	ADJ
fsr-3790	164	18	,	,	PUNCT
fsr-3790	164	19	whereas	whereas	SCONJ
fsr-3790	164	20	only	only	ADV
fsr-3790	164	21	28	28	NUM
fsr-3790	164	22	%	%	NOUN
fsr-3790	164	23	of	of	ADP
fsr-3790	164	24	the	the	DET
fsr-3790	164	25	educators	educator	NOUN
fsr-3790	164	26	chose	choose	VERB
fsr-3790	164	27	this	this	DET
fsr-3790	164	28	ratio	ratio	NOUN
fsr-3790	164	29	.	.	PUNCT
fsr-3790	165	1	the	the	DET
fsr-3790	165	2	second	second	ADJ
fsr-3790	165	3	ratio	ratio	NOUN
fsr-3790	165	4	involving	involve	VERB
fsr-3790	165	5	total	total	ADJ
fsr-3790	165	6	debt	debt	NOUN
fsr-3790	165	7	payments	payment	NOUN
fsr-3790	165	8	relative	relative	ADJ
fsr-3790	165	9	to	to	ADP
fsr-3790	165	10	after	after	ADP
fsr-3790	165	11	-	-	PUNCT
fsr-3790	165	12	tax	tax	NOUN
fsr-3790	165	13	income	income	NOUN
fsr-3790	165	14	was	be	AUX
fsr-3790	165	15	preferred	prefer	VERB
fsr-3790	165	16	by	by	ADP
fsr-3790	165	17	a	a	DET
fsr-3790	165	18	slightly	slightly	ADV
fsr-3790	165	19	larger	large	ADJ
fsr-3790	165	20	percent	percent	NOUN
fsr-3790	165	21	age	age	NOUN
fsr-3790	165	22	of	of	ADP
fsr-3790	165	23	educators	educator	NOUN
fsr-3790	165	24	(	(	PUNCT
fsr-3790	165	25	43	43	NUM
fsr-3790	165	26	%	%	NOUN
fsr-3790	165	27	)	)	PUNCT
fsr-3790	165	28	than	than	ADP
fsr-3790	165	29	planners	planner	NOUN
fsr-3790	165	30	(	(	PUNCT
fsr-3790	165	31	37	37	NUM
fsr-3790	165	32	%	%	NOUN
fsr-3790	165	33	)	)	PUNCT
fsr-3790	165	34	.	.	PUNCT
fsr-3790	166	1	twice	twice	ADV
fsr-3790	166	2	as	as	ADV
fsr-3790	166	3	many	many	ADJ
fsr-3790	166	4	educators	educator	NOUN
fsr-3790	166	5	as	as	ADP
fsr-3790	166	6	planners	planner	NOUN
fsr-3790	166	7	,	,	PUNCT
fsr-3790	166	8	28	28	NUM
fsr-3790	166	9	%	%	NOUN
fsr-3790	166	10	vs.	vs.	ADP
fsr-3790	166	11	13	13	NUM
fsr-3790	166	12	%	%	NOUN
fsr-3790	166	13	.	.	PUNCT
fsr-3790	167	1	respectively	respectively	ADV
fsr-3790	167	2	,	,	PUNCT
fsr-3790	167	3	preferred	prefer	VERB
fsr-3790	167	4	the	the	DET
fsr-3790	167	5	ratio	ratio	NOUN
fsr-3790	167	6	involving	involve	VERB
fsr-3790	167	7	nonmortgage	nonmortgage	NOUN
fsr-3790	167	8	debt	debt	NOUN
fsr-3790	167	9	payments	payment	NOUN
fsr-3790	167	10	,	,	PUNCT
fsr-3790	167	11	or	or	CCONJ
fsr-3790	167	12	what	what	PRON
fsr-3790	167	13	is	be	AUX
fsr-3790	167	14	typically	typically	ADV
fsr-3790	167	15	called	call	VERB
fsr-3790	167	16	the	the	DET
fsr-3790	167	17	debt	debt	NOUN
fsr-3790	167	18	safety	safety	NOUN
fsr-3790	167	19	ratio	ratio	NOUN
fsr-3790	167	20	.	.	PUNCT
fsr-3790	168	1	overall	overall	ADV
fsr-3790	168	2	,	,	PUNCT
fsr-3790	168	3	40	40	NUM
fsr-3790	168	4	%	%	NOUN
fsr-3790	168	5	of	of	ADP
fsr-3790	168	6	the	the	DET
fsr-3790	168	7	total	total	ADJ
fsr-3790	168	8	sample	sample	NOUN
fsr-3790	168	9	preferred	prefer	VERB
fsr-3790	168	10	the	the	DET
fsr-3790	168	11	more	more	ADV
fsr-3790	168	12	general	general	ADJ
fsr-3790	168	13	ratio	ratio	NOUN
fsr-3790	168	14	of	of	ADP
fsr-3790	168	15	expenditures	expenditure	NOUN
fsr-3790	168	16	to	to	ADP
fsr-3790	168	17	income	income	NOUN
fsr-3790	168	18	,	,	PUNCT
fsr-3790	168	19	40	40	NUM
fsr-3790	168	20	%	%	NOUN
fsr-3790	168	21	preferred	prefer	VERB
fsr-3790	168	22	the	the	DET
fsr-3790	168	23	broader	broad	ADJ
fsr-3790	168	24	debt	debt	NOUN
fsr-3790	168	25	to	to	ADP
fsr-3790	168	26	income	income	NOUN
fsr-3790	168	27	ratio	ratio	NOUN
fsr-3790	168	28	,	,	PUNCT
fsr-3790	168	29	and	and	CCONJ
fsr-3790	168	30	only	only	ADV
fsr-3790	168	31	20	20	NUM
fsr-3790	168	32	%	%	NOUN
fsr-3790	168	33	preferred	prefer	VERB
fsr-3790	168	34	the	the	DET
fsr-3790	168	35	narrower	narrow	ADJ
fsr-3790	168	36	debt	debt	NOUN
fsr-3790	168	37	safety	safety	NOUN
fsr-3790	168	38	ratio	ratio	NOUN
fsr-3790	168	39	that	that	PRON
fsr-3790	168	40	is	be	AUX
fsr-3790	168	41	so	so	ADV
fsr-3790	168	42	widely	widely	ADV
fsr-3790	168	43	used	use	VERB
fsr-3790	168	44	by	by	ADP
fsr-3790	168	45	lenders	lender	NOUN
fsr-3790	168	46	.	.	PUNCT
fsr-3790	169	1	v.summaryandconclusions	v.summaryandconclusion	NOUN
fsr-3790	169	2	there	there	PRON
fsr-3790	169	3	was	be	VERB
fsr-3790	169	4	considerable	considerable	ADJ
fsr-3790	169	5	agreement	agreement	NOUN
fsr-3790	169	6	among	among	ADP
fsr-3790	169	7	experts	expert	NOUN
fsr-3790	169	8	about	about	ADP
fsr-3790	169	9	the	the	DET
fsr-3790	169	10	specific	specific	ADJ
fsr-3790	169	11	ratios	ratio	NOUN
fsr-3790	169	12	and	and	CCONJ
fsr-3790	169	13	bench	bench	VERB
fsr-3790	169	14	marks	mark	NOUN
fsr-3790	169	15	derived	derive	VERB
fsr-3790	169	16	in	in	ADP
fsr-3790	169	17	this	this	DET
fsr-3790	169	18	study	study	NOUN
fsr-3790	169	19	.	.	PUNCT
fsr-3790	170	1	when	when	SCONJ
fsr-3790	170	2	the	the	DET
fsr-3790	170	3	responses	response	NOUN
fsr-3790	170	4	of	of	ADP
fsr-3790	170	5	planners	planner	NOUN
fsr-3790	170	6	and	and	CCONJ
fsr-3790	170	7	educators	educator	NOUN
fsr-3790	170	8	were	be	AUX
fsr-3790	170	9	compared	compare	VERB
fsr-3790	170	10	on	on	ADP
fsr-3790	170	11	the	the	DET
fsr-3790	170	12	major	major	ADJ
fsr-3790	170	13	benchmarks	benchmark	NOUN
fsr-3790	170	14	presented	present	VERB
fsr-3790	170	15	in	in	ADP
fsr-3790	170	16	this	this	DET
fsr-3790	170	17	study	study	NOUN
fsr-3790	170	18	,	,	PUNCT
fsr-3790	170	19	the	the	DET
fsr-3790	170	20	only	only	ADJ
fsr-3790	170	21	statistically	statistically	ADV
fsr-3790	170	22	significant	significant	ADJ
fsr-3790	170	23	differ	differ	NOUN
fsr-3790	170	24	ences	ence	NOUN
fsr-3790	170	25	were	be	AUX
fsr-3790	170	26	for	for	ADP
fsr-3790	170	27	a	a	DET
fsr-3790	170	28	relatively	relatively	ADV
fsr-3790	170	29	specific	specific	ADJ
fsr-3790	170	30	asset	asset	NOUN
fsr-3790	170	31	allocation	allocation	NOUN
fsr-3790	170	32	ratio	ratio	NOUN
fsr-3790	170	33	,	,	PUNCT
fsr-3790	170	34	foreign	foreign	ADJ
fsr-3790	170	35	inveshnenrs	inveshnenrs	NOUN
fsr-3790	170	36	i	i	PRON
fsr-3790	170	37	roral	roral	ADJ
fsr-3790	170	38	invesr	invesr	PROPN
fsr-3790	170	39	menrs	menrs	NOUN
fsr-3790	170	40	,	,	PUNCT
fsr-3790	170	41	and	and	CCONJ
fsr-3790	170	42	for	for	ADP
fsr-3790	170	43	renter	renter	NOUN
fsr-3790	170	44	’s	’s	PART
fsr-3790	170	45	expenses	expense	NOUN
fsr-3790	170	46	+	+	CCONJ
fsr-3790	170	47	before	before	ADP
fsr-3790	170	48	-	-	PUNCT
fsr-3790	170	49	rax	rax	NOUN
fsr-3790	170	50	income	income	NOUN
fsr-3790	170	51	.	.	PUNCT
fsr-3790	171	1	however	however	ADV
fsr-3790	171	2	,	,	PUNCT
fsr-3790	171	3	in	in	ADP
fsr-3790	171	4	all	all	DET
fsr-3790	171	5	other	other	ADJ
fsr-3790	171	6	areas	area	NOUN
fsr-3790	171	7	,	,	PUNCT
fsr-3790	171	8	liquidity	liquidity	NOUN
fsr-3790	171	9	,	,	PUNCT
fsr-3790	171	10	savings	saving	NOUN
fsr-3790	171	11	,	,	PUNCT
fsr-3790	171	12	inflation	inflation	NOUN
fsr-3790	171	13	protection	protection	NOUN
fsr-3790	171	14	,	,	PUNCT
fsr-3790	171	15	tax	tax	NOUN
fsr-3790	171	16	burden	burden	NOUN
fsr-3790	171	17	,	,	PUNCT
fsr-3790	171	18	homeowner	homeowner	NOUN
fsr-3790	171	19	’s	’s	PART
fsr-3790	171	20	expenses	expense	NOUN
fsr-3790	171	21	,	,	PUNCT
fsr-3790	171	22	and	and	CCONJ
fsr-3790	171	23	insolvency	insolvency	NOUN
fsr-3790	171	24	and	and	CCONJ
fsr-3790	171	25	credit	credit	NOUN
fsr-3790	171	26	,	,	PUNCT
fsr-3790	171	27	the	the	DET
fsr-3790	171	28	results	result	NOUN
fsr-3790	171	29	of	of	ADP
fsr-3790	171	30	this	this	DET
fsr-3790	171	31	study	study	NOUN
fsr-3790	171	32	demonstrated	demonstrate	VERB
fsr-3790	171	33	that	that	SCONJ
fsr-3790	171	34	there	there	PRON
fsr-3790	171	35	was	be	VERB
fsr-3790	171	36	a	a	DET
fsr-3790	171	37	consensus	consensus	NOUN
fsr-3790	171	38	regarding	regard	VERB
fsr-3790	171	39	the	the	DET
fsr-3790	171	40	benchmark	benchmark	ADJ
fsr-3790	171	41	values	value	NOUN
fsr-3790	171	42	.	.	PUNCT
fsr-3790	172	1	concerning	concern	VERB
fsr-3790	172	2	the	the	DET
fsr-3790	172	3	usefulness	usefulness	NOUN
fsr-3790	172	4	of	of	ADP
fsr-3790	172	5	specific	specific	ADJ
fsr-3790	172	6	ratios	ratio	NOUN
fsr-3790	172	7	,	,	PUNCT
fsr-3790	172	8	there	there	PRON
fsr-3790	172	9	was	be	VERB
fsr-3790	172	10	general	general	ADJ
fsr-3790	172	11	agreement	agreement	NOUN
fsr-3790	172	12	between	between	ADP
fsr-3790	172	13	planners	planner	NOUN
fsr-3790	172	14	and	and	CCONJ
fsr-3790	172	15	educators	educator	NOUN
fsr-3790	172	16	on	on	ADP
fsr-3790	172	17	two	two	NUM
fsr-3790	172	18	of	of	ADP
fsr-3790	172	19	the	the	DET
fsr-3790	172	20	four	four	NUM
fsr-3790	172	21	types	type	NOUN
fsr-3790	172	22	of	of	ADP
fsr-3790	172	23	ratios	ratio	NOUN
fsr-3790	172	24	where	where	SCONJ
fsr-3790	172	25	this	this	DET
fsr-3790	172	26	information	information	NOUN
fsr-3790	172	27	was	be	AUX
fsr-3790	172	28	requested	request	VERB
fsr-3790	172	29	.	.	PUNCT
fsr-3790	173	1	in	in	ADP
fsr-3790	173	2	the	the	DET
fsr-3790	173	3	area	area	NOUN
fsr-3790	173	4	of	of	ADP
fsr-3790	173	5	liquidity	liquidity	NOUN
fsr-3790	173	6	,	,	PUNCT
fsr-3790	173	7	experts	expert	NOUN
fsr-3790	173	8	agreed	agree	VERB
fsr-3790	173	9	that	that	SCONJ
fsr-3790	173	10	liquid	liquid	ADJ
fsr-3790	173	11	assets	asset	NOUN
fsr-3790	173	12	+	+	CCONJ
fsr-3790	173	13	monthly	monthly	ADJ
fsr-3790	173	14	expenses	expense	NOUN
fsr-3790	173	15	was	be	AUX
fsr-3790	173	16	a	a	DET
fsr-3790	173	17	more	more	ADV
fsr-3790	173	18	useful	useful	ADJ
fsr-3790	173	19	measure	measure	NOUN
fsr-3790	173	20	than	than	ADP
fsr-3790	173	21	liquid	liquid	ADJ
fsr-3790	173	22	assets	asset	NOUN
fsr-3790	173	23	+	+	CCONJ
fsr-3790	173	24	current	current	ADJ
fsr-3790	173	25	debt	debt	NOUN
fsr-3790	173	26	.	.	PUNCT
fsr-3790	174	1	in	in	ADP
fsr-3790	174	2	addition	addition	NOUN
fsr-3790	174	3	,	,	PUNCT
fsr-3790	174	4	the	the	DET
fsr-3790	174	5	two	two	NUM
fsr-3790	174	6	tax	tax	NOUN
fsr-3790	174	7	burden	burden	NOUN
fsr-3790	174	8	ratios	ratio	NOUN
fsr-3790	174	9	were	be	AUX
fsr-3790	174	10	judged	judge	VERB
fsr-3790	174	11	similarly	similarly	ADV
fsr-3790	174	12	with	with	ADP
fsr-3790	174	13	regard	regard	NOUN
fsr-3790	174	14	to	to	ADP
fsr-3790	174	15	usefulness	usefulness	NOUN
fsr-3790	174	16	by	by	ADP
fsr-3790	174	17	both	both	DET
fsr-3790	174	18	planners	planner	NOUN
fsr-3790	174	19	and	and	CCONJ
fsr-3790	174	20	educators	educator	NOUN
fsr-3790	174	21	.	.	PUNCT
fsr-3790	175	1	however	however	ADV
fsr-3790	175	2	,	,	PUNCT
fsr-3790	175	3	there	there	PRON
fsr-3790	175	4	were	be	VERB
fsr-3790	175	5	significant	significant	ADJ
fsr-3790	175	6	differences	difference	NOUN
fsr-3790	175	7	between	between	ADP
fsr-3790	175	8	planners	planner	NOUN
fsr-3790	175	9	and	and	CCONJ
fsr-3790	175	10	educators	educator	NOUN
fsr-3790	175	11	in	in	ADP
fsr-3790	175	12	the	the	DET
fsr-3790	175	13	per	per	NOUN
fsr-3790	175	14	ceived	ceive	VERB
fsr-3790	175	15	usefulness	usefulness	NOUN
fsr-3790	175	16	of	of	ADP
fsr-3790	175	17	the	the	DET
fsr-3790	175	18	different	different	ADJ
fsr-3790	175	19	ratios	ratio	NOUN
fsr-3790	175	20	for	for	ADP
fsr-3790	175	21	inflation	inflation	NOUN
fsr-3790	175	22	protection	protection	NOUN
fsr-3790	175	23	and	and	CCONJ
fsr-3790	175	24	insolvency	insolvency	NOUN
fsr-3790	175	25	and	and	CCONJ
fsr-3790	175	26	credit	credit	NOUN
fsr-3790	175	27	.	.	PUNCT
fsr-3790	176	1	in	in	ADP
fsr-3790	176	2	both	both	PRON
fsr-3790	176	3	,	,	PUNCT
fsr-3790	176	4	the	the	DET
fsr-3790	176	5	planners	planner	NOUN
fsr-3790	176	6	preferred	prefer	VERB
fsr-3790	176	7	ratios	ratio	NOUN
fsr-3790	176	8	that	that	PRON
fsr-3790	176	9	were	be	AUX
fsr-3790	176	10	conceptually	conceptually	ADV
fsr-3790	176	11	simpler	simple	ADJ
fsr-3790	176	12	and	and	CCONJ
fsr-3790	176	13	operationally	operationally	ADV
fsr-3790	176	14	eas	ea	VERB
fsr-3790	176	15	ier	ier	X
fsr-3790	176	16	to	to	PART
fsr-3790	176	17	discern	discern	VERB
fsr-3790	176	18	.	.	PUNCT
fsr-3790	177	1	overall	overall	ADV
fsr-3790	177	2	,	,	PUNCT
fsr-3790	177	3	the	the	DET
fsr-3790	177	4	ratios	ratio	NOUN
fsr-3790	177	5	chosen	choose	VERB
fsr-3790	177	6	by	by	ADP
fsr-3790	177	7	the	the	DET
fsr-3790	177	8	total	total	ADJ
fsr-3790	177	9	panel	panel	NOUN
fsr-3790	177	10	of	of	ADP
fsr-3790	177	11	experts	expert	NOUN
fsr-3790	177	12	in	in	ADP
fsr-3790	177	13	this	this	DET
fsr-3790	177	14	study	study	NOUN
fsr-3790	177	15	were	be	AUX
fsr-3790	177	16	less	less	ADV
fsr-3790	177	17	complex	complex	ADJ
fsr-3790	177	18	and	and	CCONJ
fsr-3790	177	19	more	more	ADV
fsr-3790	177	20	easily	easily	ADV
fsr-3790	177	21	measured	measure	VERB
fsr-3790	177	22	than	than	ADP
fsr-3790	177	23	many	many	ADJ
fsr-3790	177	24	of	of	ADP
fsr-3790	177	25	the	the	DET
fsr-3790	177	26	ratios	ratio	NOUN
fsr-3790	177	27	discussed	discuss	VERB
fsr-3790	177	28	in	in	ADP
fsr-3790	177	29	the	the	DET
fsr-3790	177	30	previous	previous	ADJ
fsr-3790	177	31	liter	liter	NOUN
fsr-3790	177	32	ature	ature	NOUN
fsr-3790	177	33	.	.	PUNCT
fsr-3790	178	1	one	one	NUM
fsr-3790	178	2	exception	exception	NOUN
fsr-3790	178	3	was	be	AUX
fsr-3790	178	4	in	in	ADP
fsr-3790	178	5	the	the	DET
fsr-3790	178	6	insolvency	insolvency	NOUN
fsr-3790	178	7	/	/	SYM
fsr-3790	178	8	credit	credit	NOUN
fsr-3790	178	9	ratios	ratio	NOUN
fsr-3790	178	10	where	where	SCONJ
fsr-3790	178	11	after	after	ADP
fsr-3790	178	12	-	-	PUNCT
fsr-3790	178	13	tax	tax	NOUN
fsr-3790	178	14	income	income	NOUN
fsr-3790	178	15	was	be	AUX
fsr-3790	178	16	uti	uti	PROPN
fsr-3790	178	17	lized	lize	VERB
fsr-3790	178	18	.	.	PUNCT
fsr-3790	179	1	since	since	SCONJ
fsr-3790	179	2	gross	gross	ADJ
fsr-3790	179	3	income	income	NOUN
fsr-3790	179	4	is	be	AUX
fsr-3790	179	5	more	more	ADV
fsr-3790	179	6	easily	easily	ADV
fsr-3790	179	7	ascertained	ascertain	VERB
fsr-3790	179	8	for	for	ADP
fsr-3790	179	9	planning	planning	NOUN
fsr-3790	179	10	purposes	purpose	NOUN
fsr-3790	179	11	,	,	PUNCT
fsr-3790	179	12	the	the	DET
fsr-3790	179	13	research	research	NOUN
fsr-3790	179	14	team	team	NOUN
fsr-3790	179	15	recommends	recommend	VERB
fsr-3790	179	16	the	the	DET
fsr-3790	179	17	use	use	NOUN
fsr-3790	179	18	of	of	ADP
fsr-3790	179	19	gross	gross	ADJ
fsr-3790	179	20	income	income	NOUN
fsr-3790	179	21	for	for	ADP
fsr-3790	179	22	all	all	DET
fsr-3790	179	23	ratios	ratio	NOUN
fsr-3790	179	24	where	where	SCONJ
fsr-3790	179	25	income	income	NOUN
fsr-3790	179	26	is	be	AUX
fsr-3790	179	27	a	a	DET
fsr-3790	179	28	component	component	NOUN
fsr-3790	179	29	.	.	PUNCT
fsr-3790	180	1	based	base	VERB
fsr-3790	180	2	on	on	ADP
fsr-3790	180	3	the	the	DET
fsr-3790	180	4	results	result	NOUN
fsr-3790	180	5	of	of	ADP
fsr-3790	180	6	this	this	DET
fsr-3790	180	7	delphi	delphi	NOUN
fsr-3790	180	8	study	study	NOUN
fsr-3790	180	9	,	,	PUNCT
fsr-3790	180	10	a	a	DET
fsr-3790	180	11	profile	profile	NOUN
fsr-3790	180	12	of	of	ADP
fsr-3790	180	13	financial	financial	ADJ
fsr-3790	180	14	well	well	NOUN
fsr-3790	180	15	-	-	PUNCT
fsr-3790	180	16	being	being	NOUN
fsr-3790	180	17	or	or	CCONJ
fsr-3790	180	18	“	"	PUNCT
fsr-3790	180	19	health	health	NOUN
fsr-3790	180	20	”	"	PUNCT
fsr-3790	180	21	for	for	ADP
fsr-3790	180	22	the	the	DET
fsr-3790	180	23	typical	typical	ADJ
fsr-3790	180	24	family	family	NOUN
fsr-3790	180	25	or	or	CCONJ
fsr-3790	180	26	individual	individual	NOUN
fsr-3790	180	27	is	be	AUX
fsr-3790	180	28	proposed	propose	VERB
fsr-3790	180	29	in	in	ADP
fsr-3790	180	30	table	table	NOUN
fsr-3790	180	31	2	2	NUM
fsr-3790	180	32	.	.	PUNCT
fsr-3790	181	1	there	there	PRON
fsr-3790	181	2	will	will	AUX
fsr-3790	181	3	no	no	ADV
fsr-3790	181	4	doubt	doubt	ADV
fsr-3790	181	5	be	be	AUX
fsr-3790	181	6	contro	contro	PROPN
fsr-3790	181	7	versy	versy	ADV
fsr-3790	181	8	over	over	ADP
fsr-3790	181	9	whether	whether	SCONJ
fsr-3790	181	10	this	this	DET
fsr-3790	181	11	presentation	presentation	NOUN
fsr-3790	181	12	oversimplifies	oversimplify	VERB
fsr-3790	181	13	the	the	DET
fsr-3790	181	14	findings	finding	NOUN
fsr-3790	181	15	of	of	ADP
fsr-3790	181	16	this	this	DET
fsr-3790	181	17	research	research	NOUN
fsr-3790	181	18	or	or	CCONJ
fsr-3790	181	19	simply	simply	ADV
fsr-3790	181	20	summarizes	summarize	VERB
fsr-3790	181	21	the	the	DET
fsr-3790	181	22	findings	finding	NOUN
fsr-3790	181	23	more	more	ADV
fsr-3790	181	24	clearly	clearly	ADV
fsr-3790	181	25	,	,	PUNCT
fsr-3790	181	26	which	which	PRON
fsr-3790	181	27	is	be	AUX
fsr-3790	181	28	the	the	DET
fsr-3790	181	29	intent	intent	NOUN
fsr-3790	181	30	of	of	ADP
fsr-3790	181	31	the	the	DET
fsr-3790	181	32	investigators	investigator	NOUN
fsr-3790	181	33	.	.	PUNCT
fsr-3790	182	1	as	as	SCONJ
fsr-3790	182	2	noted	note	VERB
fsr-3790	182	3	by	by	ADP
fsr-3790	182	4	devaney	devaney	PROPN
fsr-3790	182	5	and	and	CCONJ
fsr-3790	182	6	lytton	lytton	PROPN
fsr-3790	182	7	(	(	PUNCT
fsr-3790	182	8	1995	1995	NUM
fsr-3790	182	9	)	)	PUNCT
fsr-3790	182	10	in	in	ADP
fsr-3790	182	11	their	their	PRON
fsr-3790	182	12	recent	recent	ADJ
fsr-3790	182	13	review	review	NOUN
fsr-3790	182	14	of	of	ADP
fsr-3790	182	15	literature	literature	NOUN
fsr-3790	182	16	regarding	regard	VERB
fsr-3790	182	17	insolvency	insolvency	NOUN
fsr-3790	182	18	,	,	PUNCT
fsr-3790	182	19	“	"	PUNCT
fsr-3790	182	20	the	the	DET
fsr-3790	182	21	primary	primary	ADJ
fsr-3790	182	22	function	function	NOUN
fsr-3790	182	23	of	of	ADP
fsr-3790	182	24	ratios	ratio	NOUN
fsr-3790	182	25	should	should	AUX
fsr-3790	182	26	be	be	AUX
fsr-3790	182	27	to	to	PART
fsr-3790	182	28	act	act	VERB
fsr-3790	182	29	as	as	ADP
fsr-3790	182	30	indicators	indicator	NOUN
fsr-3790	182	31	or	or	CCONJ
fsr-3790	182	32	redflags	redflag	NOUN
fsr-3790	182	33	.	.	PUNCT
fsr-3790	183	1	..	..	PUNCT
fsr-3790	183	2	”	"	PUNCT
fsr-3790	184	1	(	(	PUNCT
fsr-3790	184	2	p.	p.	NOUN
fsr-3790	184	3	148	148	NUM
fsr-3790	184	4	)	)	PUNCT
fsr-3790	184	5	.	.	PUNCT
fsr-3790	185	1	the	the	DET
fsr-3790	185	2	sug	sug	PROPN
fsr-3790	185	3	ratios	ratio	NOUN
fsr-3790	185	4	and	and	CCONJ
fsr-3790	185	5	benchmarks	benchmark	NOUN
fsr-3790	185	6	67	67	NUM
fsr-3790	185	7	gested	geste	VERB
fsr-3790	185	8	benchmarks	benchmark	NOUN
fsr-3790	185	9	may	may	AUX
fsr-3790	185	10	be	be	AUX
fsr-3790	185	11	viewed	view	VERB
fsr-3790	185	12	as	as	ADP
fsr-3790	185	13	“	"	PUNCT
fsr-3790	185	14	red	red	ADJ
fsr-3790	185	15	flags	flag	NOUN
fsr-3790	185	16	”	"	PUNCT
fsr-3790	185	17	or	or	CCONJ
fsr-3790	185	18	indicators	indicator	NOUN
fsr-3790	185	19	by	by	ADP
fsr-3790	185	20	which	which	PRON
fsr-3790	185	21	professionals	professional	NOUN
fsr-3790	185	22	,	,	PUNCT
fsr-3790	185	23	as	as	ADV
fsr-3790	185	24	well	well	ADV
fsr-3790	185	25	as	as	ADP
fsr-3790	185	26	families	family	NOUN
fsr-3790	185	27	,	,	PUNCT
fsr-3790	185	28	might	might	AUX
fsr-3790	185	29	monitor	monitor	VERB
fsr-3790	185	30	financial	financial	ADJ
fsr-3790	185	31	health	health	NOUN
fsr-3790	185	32	and	and	CCONJ
fsr-3790	185	33	well	well	ADV
fsr-3790	185	34	-	-	PUNCT
fsr-3790	185	35	being	being	NOUN
fsr-3790	185	36	.	.	PUNCT
fsr-3790	186	1	finding	find	VERB
fsr-3790	186	2	values	value	NOUN
fsr-3790	186	3	that	that	PRON
fsr-3790	186	4	lie	lie	VERB
fsr-3790	186	5	out	out	ADP
fsr-3790	186	6	side	side	NOUN
fsr-3790	186	7	the	the	DET
fsr-3790	186	8	recommended	recommend	VERB
fsr-3790	186	9	parameters	parameter	NOUN
fsr-3790	186	10	does	do	AUX
fsr-3790	186	11	not	not	PART
fsr-3790	186	12	necessarily	necessarily	ADV
fsr-3790	186	13	indicate	indicate	VERB
fsr-3790	186	14	a	a	DET
fsr-3790	186	15	lack	lack	NOUN
fsr-3790	186	16	of	of	ADP
fsr-3790	186	17	financial	financial	ADJ
fsr-3790	186	18	health	health	NOUN
fsr-3790	186	19	but	but	CCONJ
fsr-3790	186	20	instead	instead	ADV
fsr-3790	186	21	points	point	VERB
fsr-3790	186	22	to	to	ADP
fsr-3790	186	23	an	an	DET
fsr-3790	186	24	area	area	NOUN
fsr-3790	186	25	worthy	worthy	ADJ
fsr-3790	186	26	of	of	ADP
fsr-3790	186	27	further	further	ADJ
fsr-3790	186	28	introspective	introspective	ADJ
fsr-3790	186	29	thought	thought	NOUN
fsr-3790	186	30	and	and	CCONJ
fsr-3790	186	31	analysis	analysis	NOUN
fsr-3790	186	32	.	.	PUNCT
fsr-3790	187	1	some	some	PRON
fsr-3790	187	2	of	of	ADP
fsr-3790	187	3	the	the	DET
fsr-3790	187	4	benchmarks	benchmark	NOUN
fsr-3790	187	5	suggest	suggest	VERB
fsr-3790	187	6	minimum	minimum	ADJ
fsr-3790	187	7	or	or	CCONJ
fsr-3790	187	8	maximum	maximum	ADJ
fsr-3790	187	9	thresholds	threshold	NOUN
fsr-3790	187	10	which	which	PRON
fsr-3790	187	11	may	may	AUX
fsr-3790	187	12	signal	signal	VERB
fsr-3790	187	13	a	a	DET
fsr-3790	187	14	greater	great	ADJ
fsr-3790	187	15	like	like	ADP
fsr-3790	187	16	lihood	lihood	NOUN
fsr-3790	187	17	for	for	ADP
fsr-3790	187	18	potential	potential	ADJ
fsr-3790	187	19	financial	financial	ADJ
fsr-3790	187	20	difficulties	difficulty	NOUN
fsr-3790	187	21	,	,	PUNCT
fsr-3790	187	22	such	such	ADJ
fsr-3790	187	23	as	as	ADP
fsr-3790	187	24	the	the	DET
fsr-3790	187	25	ratios	ratio	NOUN
fsr-3790	187	26	for	for	ADP
fsr-3790	187	27	liquidity	liquidity	NOUN
fsr-3790	187	28	,	,	PUNCT
fsr-3790	187	29	savings	saving	NOUN
fsr-3790	187	30	,	,	PUNCT
fsr-3790	187	31	and	and	CCONJ
fsr-3790	187	32	insol	insol	ADJ
fsr-3790	187	33	vency	vency	NOUN
fsr-3790	187	34	and	and	CCONJ
fsr-3790	187	35	credit	credit	NOUN
fsr-3790	187	36	.	.	PUNCT
fsr-3790	188	1	others	other	NOUN
fsr-3790	188	2	provide	provide	VERB
fsr-3790	188	3	general	general	ADJ
fsr-3790	188	4	reasonability	reasonability	NOUN
fsr-3790	188	5	guidelines	guideline	NOUN
fsr-3790	188	6	in	in	ADP
fsr-3790	188	7	the	the	DET
fsr-3790	188	8	areas	area	NOUN
fsr-3790	188	9	of	of	ADP
fsr-3790	188	10	asset	asset	NOUN
fsr-3790	188	11	allocation	allocation	NOUN
fsr-3790	188	12	,	,	PUNCT
fsr-3790	188	13	inflation	inflation	NOUN
fsr-3790	188	14	protection	protection	NOUN
fsr-3790	188	15	,	,	PUNCT
fsr-3790	188	16	and	and	CCONJ
fsr-3790	188	17	major	major	ADJ
fsr-3790	188	18	expenses	expense	NOUN
fsr-3790	188	19	for	for	ADP
fsr-3790	188	20	housing	housing	NOUN
fsr-3790	188	21	and	and	CCONJ
fsr-3790	188	22	taxes	taxis	NOUN
fsr-3790	188	23	.	.	PUNCT
fsr-3790	189	1	comparisons	comparison	NOUN
fsr-3790	189	2	with	with	ADP
fsr-3790	189	3	earlier	early	ADJ
fsr-3790	189	4	work	work	NOUN
fsr-3790	189	5	are	be	AUX
fsr-3790	189	6	difficult	difficult	ADJ
fsr-3790	189	7	because	because	SCONJ
fsr-3790	189	8	of	of	ADP
fsr-3790	189	9	inconsistencies	inconsistency	NOUN
fsr-3790	189	10	in	in	ADP
fsr-3790	189	11	the	the	DET
fsr-3790	189	12	ratios	ratio	NOUN
fsr-3790	189	13	’	’	PART
fsr-3790	189	14	components	component	NOUN
fsr-3790	189	15	and	and	CCONJ
fsr-3790	189	16	definitions	definition	NOUN
fsr-3790	189	17	.	.	PUNCT
fsr-3790	190	1	however	however	ADV
fsr-3790	190	2	,	,	PUNCT
fsr-3790	190	3	similarities	similarity	NOUN
fsr-3790	190	4	with	with	ADP
fsr-3790	190	5	previously	previously	ADV
fsr-3790	190	6	-	-	PUNCT
fsr-3790	190	7	recommended	recommend	VERB
fsr-3790	190	8	bench	bench	NOUN
fsr-3790	190	9	marks	mark	NOUN
fsr-3790	190	10	were	be	AUX
fsr-3790	190	11	found	find	VERB
fsr-3790	190	12	in	in	ADP
fsr-3790	190	13	this	this	DET
fsr-3790	190	14	study	study	NOUN
fsr-3790	190	15	for	for	ADP
fsr-3790	190	16	liquid	liquid	ADJ
fsr-3790	190	17	assets	asset	NOUN
fsr-3790	190	18	+	+	CCONJ
fsr-3790	190	19	monthly	monthly	ADJ
fsr-3790	190	20	expenses	expense	NOUN
fsr-3790	190	21	and	and	CCONJ
fsr-3790	190	22	nonmortgage	nonmortgage	NOUN
fsr-3790	190	23	debt	debt	NOUN
fsr-3790	190	24	payments	payment	NOUN
fsr-3790	190	25	+	+	CCONJ
fsr-3790	190	26	after	after	ADP
fsr-3790	190	27	-	-	PUNCT
fsr-3790	190	28	tax	tax	NOUN
fsr-3790	190	29	income	income	NOUN
fsr-3790	190	30	.	.	PUNCT
fsr-3790	191	1	conversely	conversely	ADV
fsr-3790	191	2	,	,	PUNCT
fsr-3790	191	3	in	in	ADP
fsr-3790	191	4	the	the	DET
fsr-3790	191	5	case	case	NOUN
fsr-3790	191	6	of	of	ADP
fsr-3790	191	7	the	the	DET
fsr-3790	191	8	broader	broad	ADJ
fsr-3790	191	9	debt	debt	NOUN
fsr-3790	191	10	ratio	ratio	NOUN
fsr-3790	191	11	,	,	PUNCT
fsr-3790	191	12	total	total	ADJ
fsr-3790	191	13	debt	debt	NOUN
fsr-3790	191	14	area	area	NOUN
fsr-3790	191	15	table	table	NOUN
fsr-3790	191	16	2	2	NUM
fsr-3790	191	17	financial	financial	ADJ
fsr-3790	191	18	well	well	ADV
fsr-3790	191	19	-	-	PUNCT
fsr-3790	191	20	being	be	AUX
fsr-3790	191	21	profile	profile	NOUN
fsr-3790	191	22	ratio	ratio	NOUN
fsr-3790	191	23	recommendation	recommendation	NOUN
fsr-3790	191	24	liquidity	liquidity	NOUN
fsr-3790	191	25	savings	saving	NOUN
fsr-3790	191	26	asset	asset	NOUN
fsr-3790	191	27	allocation	allocation	NOUN
fsr-3790	191	28	inflation	inflation	NOUN
fsr-3790	191	29	protection	protection	NOUN
fsr-3790	191	30	tax	tax	NOUN
fsr-3790	191	31	burden	burden	NOUN
fsr-3790	191	32	housing	housing	NOUN
fsr-3790	191	33	expenses	expense	NOUN
fsr-3790	191	34	insolvency	insolvency	NOUN
fsr-3790	191	35	/	/	SYM
fsr-3790	191	36	ctedit	ctedit	NOUN
fsr-3790	191	37	liquid	liquid	NOUN
fsr-3790	191	38	assets	asset	NOUN
fsr-3790	191	39	monthly	monthly	ADJ
fsr-3790	191	40	expenses	expense	NOUN
fsr-3790	191	41	savings	saving	NOUN
fsr-3790	191	42	gross	gross	ADJ
fsr-3790	191	43	income	income	NOUN
fsr-3790	191	44	liquid	liquid	ADJ
fsr-3790	191	45	assets	asset	NOUN
fsr-3790	191	46	net	net	NOUN
fsr-3790	191	47	worth	worth	ADJ
fsr-3790	191	48	net	net	ADJ
fsr-3790	191	49	investment	investment	NOUN
fsr-3790	191	50	assets	asset	NOUN
fsr-3790	191	51	net	net	NOUN
fsr-3790	191	52	worth	worth	ADJ
fsr-3790	191	53	foreign	foreign	ADJ
fsr-3790	191	54	investments	investment	NOUN
fsr-3790	191	55	total	total	ADJ
fsr-3790	191	56	investments	investment	NOUN
fsr-3790	191	57	%	%	INTJ
fsr-3790	191	58	a	a	PRON
fsr-3790	191	59	in	in	ADP
fsr-3790	191	60	net	net	ADJ
fsr-3790	191	61	worth	worth	ADJ
fsr-3790	191	62	rate	rate	NOUN
fsr-3790	191	63	of	of	ADP
fsr-3790	191	64	inflation	inflation	NOUN
fsr-3790	191	65	%	%	NOUN
fsr-3790	191	66	a	a	PRON
fsr-3790	191	67	in	in	ADP
fsr-3790	191	68	investment	investment	NOUN
fsr-3790	191	69	assets	asset	NOUN
fsr-3790	191	70	rate	rate	NOUN
fsr-3790	191	71	of	of	ADP
fsr-3790	191	72	inflation	inflation	NOUN
fsr-3790	191	73	payroll	payroll	NOUN
fsr-3790	191	74	taxes	tax	VERB
fsr-3790	191	75	gross	gross	ADJ
fsr-3790	191	76	income	income	NOUN
fsr-3790	191	77	s	s	PART
fsr-3790	191	78	20	20	NUM
fsr-3790	191	79	%	%	NOUN
fsr-3790	191	80	(	(	PUNCT
fsr-3790	191	81	$	$	SYM
fsr-3790	191	82	3	3	NUM
fsr-3790	191	83	1,000	1,000	NUM
fsr-3790	191	84	income	income	NOUN
fsr-3790	191	85	)	)	PUNCT
fsr-3790	191	86	5	5	NUM
fsr-3790	191	87	30	30	NUM
fsr-3790	191	88	%	%	NOUN
fsr-3790	191	89	(	(	PUNCT
fsr-3790	191	90	$	$	SYM
fsr-3790	191	91	100,000	100,000	NUM
fsr-3790	191	92	income	income	NOUN
fsr-3790	191	93	)	)	PUNCT
fsr-3790	191	94	payroll	payroll	NOUN
fsr-3790	191	95	+	+	CCONJ
fsr-3790	191	96	property	property	NOUN
fsr-3790	191	97	taxes	taxis	NOUN
fsr-3790	191	98	gross	gross	ADJ
fsr-3790	191	99	income	income	NOUN
fsr-3790	191	100	5	5	NUM
fsr-3790	191	101	25	25	NUM
fsr-3790	191	102	%	%	NOUN
fsr-3790	191	103	(	(	PUNCT
fsr-3790	191	104	$	$	SYM
fsr-3790	191	105	31,000	31,000	NUM
fsr-3790	191	106	income	income	NOUN
fsr-3790	191	107	)	)	PUNCT
fsr-3790	191	108	.s	.s	NOUN
fsr-3790	191	109	35	35	NUM
fsr-3790	191	110	%	%	NOUN
fsr-3790	191	111	(	(	PUNCT
fsr-3790	191	112	$	$	SYM
fsr-3790	191	113	100,000	100,000	NUM
fsr-3790	191	114	income	income	NOUN
fsr-3790	191	115	)	)	PUNCT
fsr-3790	191	116	renter	renter	NOUN
fsr-3790	191	117	’s	’s	PART
fsr-3790	191	118	expenses	expense	NOUN
fsr-3790	191	119	gross	gross	ADJ
fsr-3790	191	120	income	income	NOUN
fsr-3790	191	121	s	s	PART
fsr-3790	191	122	30	30	NUM
fsr-3790	191	123	%	%	NOUN
fsr-3790	191	124	homeowner	homeowner	NOUN
fsr-3790	191	125	’s	’s	PART
fsr-3790	191	126	expenses	expense	NOUN
fsr-3790	191	127	gross	gross	ADJ
fsr-3790	191	128	income	income	NOUN
fsr-3790	191	129	5	5	NUM
fsr-3790	191	130	35	35	NUM
fsr-3790	191	131	%	%	NOUN
fsr-3790	191	132	nonmottgage	nonmottgage	NOUN
fsr-3790	191	133	debt	debt	NOUN
fsr-3790	191	134	payments	payment	NOUN
fsr-3790	191	135	5	5	NUM
fsr-3790	191	136	15	15	NUM
fsr-3790	191	137	%	%	NOUN
fsr-3790	191	138	reasonable	reasonable	ADJ
fsr-3790	191	139	after	after	ADP
fsr-3790	191	140	-	-	PUNCT
fsr-3790	191	141	tax	tax	NOUN
fsr-3790	191	142	income	income	NOUN
fsr-3790	191	143	2	2	NUM
fsr-3790	191	144	20	20	NUM
fsr-3790	191	145	%	%	NOUN
fsr-3790	191	146	danger	danger	NOUN
fsr-3790	191	147	-	-	PUNCT
fsr-3790	191	148	point	point	NOUN
fsr-3790	191	149	total	total	ADJ
fsr-3790	191	150	debt	debt	NOUN
fsr-3790	191	151	payments	payment	NOUN
fsr-3790	191	152	after	after	ADP
fsr-3790	191	153	-	-	PUNCT
fsr-3790	191	154	tax	tax	NOUN
fsr-3790	191	155	income	income	NOUN
fsr-3790	191	156	2	2	NUM
fsr-3790	191	157	250	250	NUM
fsr-3790	191	158	%	%	NOUN
fsr-3790	191	159	(	(	PUNCT
fsr-3790	191	160	2	2	NUM
fsr-3790	191	161	2	2	NUM
fsr-3790	191	162	%	%	NOUN
fsr-3790	191	163	times	time	NOUN
fsr-3790	191	164	monthly	monthly	ADJ
fsr-3790	191	165	expenses	expense	NOUN
fsr-3790	191	166	)	)	PUNCT
fsr-3790	191	167	2	2	NUM
fsr-3790	191	168	10	10	NUM
fsr-3790	191	169	%	%	NOUN
fsr-3790	191	170	2	2	NUM
fsr-3790	191	171	15	15	NUM
fsr-3790	191	172	%	%	NOUN
fsr-3790	191	173	2	2	NUM
fsr-3790	191	174	50	50	NUM
fsr-3790	191	175	%	%	NOUN
fsr-3790	191	176	2	2	NUM
fsr-3790	191	177	10	10	NUM
fsr-3790	191	178	%	%	NOUN
fsr-3790	192	1	22	22	NUM
fsr-3790	192	2	22	22	NUM
fsr-3790	192	3	s	s	NOUN
fsr-3790	192	4	35	35	NUM
fsr-3790	192	5	%	%	NOUN
fsr-3790	192	6	reasonable	reasonable	ADJ
fsr-3790	192	7	2	2	NUM
fsr-3790	192	8	45	45	NUM
fsr-3790	192	9	%	%	NOUN
fsr-3790	192	10	danger	danger	NOUN
fsr-3790	192	11	-	-	PUNCT
fsr-3790	192	12	point	point	NOUN
fsr-3790	192	13	68	68	NUM
fsr-3790	192	14	financial	financial	ADJ
fsr-3790	192	15	services	service	NOUN
fsr-3790	192	16	review	review	VERB
fsr-3790	192	17	5	5	NUM
fsr-3790	192	18	(	(	PUNCT
fsr-3790	192	19	1	1	NUM
fsr-3790	192	20	)	)	PUNCT
fsr-3790	192	21	1996	1996	NUM
fsr-3790	192	22	payments	payment	NOUN
fsr-3790	192	23	+	+	CCONJ
fsr-3790	192	24	after	after	ADP
fsr-3790	192	25	-	-	PUNCT
fsr-3790	192	26	tax	tax	NOUN
fsr-3790	192	27	income	income	NOUN
fsr-3790	192	28	,	,	PUNCT
fsr-3790	192	29	the	the	DET
fsr-3790	192	30	benchmark	benchmark	NOUN
fsr-3790	192	31	reported	report	VERB
fsr-3790	192	32	in	in	ADP
fsr-3790	192	33	this	this	DET
fsr-3790	192	34	study	study	NOUN
fsr-3790	192	35	was	be	AUX
fsr-3790	192	36	higher	high	ADJ
fsr-3790	192	37	than	than	ADP
fsr-3790	192	38	the	the	DET
fsr-3790	192	39	thresholds	threshold	NOUN
fsr-3790	192	40	formerly	formerly	ADV
fsr-3790	192	41	recommended	recommend	VERB
fsr-3790	192	42	and	and	CCONJ
fsr-3790	192	43	utilized	utilize	VERB
fsr-3790	192	44	.	.	PUNCT
fsr-3790	193	1	looking	look	VERB
fsr-3790	193	2	at	at	ADP
fsr-3790	193	3	the	the	DET
fsr-3790	193	4	two	two	NUM
fsr-3790	193	5	general	general	ADJ
fsr-3790	193	6	asset	asset	NOUN
fsr-3790	193	7	allocation	allocation	NOUN
fsr-3790	193	8	ratios	ratio	NOUN
fsr-3790	193	9	,	,	PUNCT
fsr-3790	193	10	the	the	DET
fsr-3790	193	11	experts	expert	NOUN
fsr-3790	193	12	in	in	ADP
fsr-3790	193	13	this	this	DET
fsr-3790	193	14	study	study	NOUN
fsr-3790	193	15	prescribed	prescribe	VERB
fsr-3790	193	16	a	a	DET
fsr-3790	193	17	lower	low	ADJ
fsr-3790	193	18	level	level	NOUN
fsr-3790	193	19	of	of	ADP
fsr-3790	193	20	liquid	liquid	ADJ
fsr-3790	193	21	assets	asset	NOUN
fsr-3790	193	22	and	and	CCONJ
fsr-3790	193	23	a	a	DET
fsr-3790	193	24	higher	high	ADJ
fsr-3790	193	25	level	level	NOUN
fsr-3790	193	26	of	of	ADP
fsr-3790	193	27	investment	investment	NOUN
fsr-3790	193	28	assets	asset	NOUN
fsr-3790	193	29	relative	relative	ADJ
fsr-3790	193	30	to	to	ADP
fsr-3790	193	31	net	net	ADJ
fsr-3790	193	32	worth	worth	NOUN
fsr-3790	193	33	than	than	ADP
fsr-3790	193	34	previously	previously	ADV
fsr-3790	193	35	-	-	PUNCT
fsr-3790	193	36	published	publish	VERB
fsr-3790	193	37	guidelines	guideline	NOUN
fsr-3790	193	38	.	.	PUNCT
fsr-3790	194	1	in	in	ADP
fsr-3790	194	2	addition	addition	NOUN
fsr-3790	194	3	,	,	PUNCT
fsr-3790	194	4	the	the	DET
fsr-3790	194	5	recommendations	recommendation	NOUN
fsr-3790	194	6	for	for	ADP
fsr-3790	194	7	inflation	inflation	NOUN
fsr-3790	194	8	protection	protection	NOUN
fsr-3790	194	9	and	and	CCONJ
fsr-3790	194	10	reasonable	reasonable	ADJ
fsr-3790	194	11	housing	housing	NOUN
fsr-3790	194	12	expenses	expense	NOUN
fsr-3790	194	13	were	be	AUX
fsr-3790	194	14	also	also	ADV
fsr-3790	194	15	higher	high	ADJ
fsr-3790	194	16	than	than	ADP
fsr-3790	194	17	those	those	PRON
fsr-3790	194	18	suggested	suggest	VERB
fsr-3790	194	19	in	in	ADP
fsr-3790	194	20	prior	prior	ADJ
fsr-3790	194	21	work	work	NOUN
fsr-3790	194	22	.	.	PUNCT
fsr-3790	195	1	it	it	PRON
fsr-3790	195	2	is	be	AUX
fsr-3790	195	3	important	important	ADJ
fsr-3790	195	4	to	to	PART
fsr-3790	195	5	note	note	VERB
fsr-3790	195	6	that	that	SCONJ
fsr-3790	195	7	this	this	DET
fsr-3790	195	8	research	research	NOUN
fsr-3790	195	9	dealt	deal	VERB
fsr-3790	195	10	with	with	ADP
fsr-3790	195	11	benchmarks	benchmark	NOUN
fsr-3790	195	12	that	that	PRON
fsr-3790	195	13	are	be	AUX
fsr-3790	195	14	generally	generally	ADV
fsr-3790	195	15	appropriate	appropriate	ADJ
fsr-3790	195	16	for	for	ADP
fsr-3790	195	17	families	family	NOUN
fsr-3790	195	18	and	and	CCONJ
fsr-3790	195	19	individuals	individual	NOUN
fsr-3790	195	20	,	,	PUNCT
fsr-3790	195	21	not	not	PART
fsr-3790	195	22	considering	consider	VERB
fsr-3790	195	23	differences	difference	NOUN
fsr-3790	195	24	in	in	ADP
fsr-3790	195	25	life	life	NOUN
fsr-3790	195	26	-	-	PUNCT
fsr-3790	195	27	cycle	cycle	NOUN
fsr-3790	195	28	stages	stage	NOUN
fsr-3790	195	29	,	,	PUNCT
fsr-3790	195	30	income	income	NOUN
fsr-3790	195	31	levels	level	NOUN
fsr-3790	195	32	(	(	PUNCT
fsr-3790	195	33	except	except	SCONJ
fsr-3790	195	34	the	the	DET
fsr-3790	195	35	tax	tax	NOUN
fsr-3790	195	36	burden	burden	NOUN
fsr-3790	195	37	measure	measure	NOUN
fsr-3790	195	38	)	)	PUNCT
fsr-3790	195	39	,	,	PUNCT
fsr-3790	195	40	risk	risk	NOUN
fsr-3790	195	41	tolerances	tolerance	NOUN
fsr-3790	195	42	,	,	PUNCT
fsr-3790	195	43	and	and	CCONJ
fsr-3790	195	44	economic	economic	ADJ
fsr-3790	195	45	conditions	condition	NOUN
fsr-3790	195	46	.	.	PUNCT
fsr-3790	196	1	however	however	ADV
fsr-3790	196	2	,	,	PUNCT
fsr-3790	196	3	financial	financial	ADJ
fsr-3790	196	4	experts	expert	NOUN
fsr-3790	196	5	are	be	AUX
fsr-3790	196	6	all	all	ADV
fsr-3790	196	7	too	too	ADV
fsr-3790	196	8	aware	aware	ADJ
fsr-3790	196	9	that	that	SCONJ
fsr-3790	196	10	a	a	DET
fsr-3790	196	11	“	"	PUNCT
fsr-3790	196	12	typical	typical	ADJ
fsr-3790	196	13	”	"	PUNCT
fsr-3790	196	14	family	family	NOUN
fsr-3790	196	15	/	/	SYM
fsr-3790	196	16	individual	individual	NOUN
fsr-3790	196	17	does	do	AUX
fsr-3790	196	18	not	not	PART
fsr-3790	196	19	really	really	ADV
fsr-3790	196	20	exist	exist	VERB
fsr-3790	196	21	.	.	PUNCT
fsr-3790	197	1	future	future	ADJ
fsr-3790	197	2	research	research	NOUN
fsr-3790	197	3	needs	need	VERB
fsr-3790	197	4	to	to	PART
fsr-3790	197	5	move	move	VERB
fsr-3790	197	6	toward	toward	ADP
fsr-3790	197	7	the	the	DET
fsr-3790	197	8	development	development	NOUN
fsr-3790	197	9	of	of	ADP
fsr-3790	197	10	norms	norm	NOUN
fsr-3790	197	11	that	that	PRON
fsr-3790	197	12	allow	allow	VERB
fsr-3790	197	13	for	for	ADP
fsr-3790	197	14	diversity	diversity	NOUN
fsr-3790	197	15	in	in	ADP
fsr-3790	197	16	family	family	NOUN
fsr-3790	197	17	types	type	NOUN
fsr-3790	197	18	,	,	PUNCT
fsr-3790	197	19	age	age	NOUN
fsr-3790	197	20	or	or	CCONJ
fsr-3790	197	21	life	life	NOUN
fsr-3790	197	22	-	-	PUNCT
fsr-3790	197	23	cycle	cycle	NOUN
fsr-3790	197	24	stages	stage	NOUN
fsr-3790	197	25	,	,	PUNCT
fsr-3790	197	26	value	value	NOUN
fsr-3790	197	27	orientations	orientation	NOUN
fsr-3790	197	28	,	,	PUNCT
fsr-3790	197	29	and	and	CCONJ
fsr-3790	197	30	economic	economic	ADJ
fsr-3790	197	31	condi	condi	NOUN
fsr-3790	197	32	tions	tion	NOUN
fsr-3790	197	33	.	.	PUNCT
fsr-3790	198	1	the	the	DET
fsr-3790	198	2	framework	framework	NOUN
fsr-3790	198	3	of	of	ADP
fsr-3790	198	4	ratios	ratio	NOUN
fsr-3790	198	5	and	and	CCONJ
fsr-3790	198	6	benchmarks	benchmark	NOUN
fsr-3790	198	7	provided	provide	VERB
fsr-3790	198	8	by	by	ADP
fsr-3790	198	9	this	this	DET
fsr-3790	198	10	study	study	NOUN
fsr-3790	198	11	can	can	AUX
fsr-3790	198	12	be	be	AUX
fsr-3790	198	13	used	use	VERB
fsr-3790	198	14	as	as	ADP
fsr-3790	198	15	a	a	DET
fsr-3790	198	16	foundation	foundation	NOUN
fsr-3790	198	17	for	for	ADP
fsr-3790	198	18	developing	develop	VERB
fsr-3790	198	19	tolerances	tolerance	NOUN
fsr-3790	198	20	or	or	CCONJ
fsr-3790	198	21	ranges	range	VERB
fsr-3790	198	22	appropriate	appropriate	ADJ
fsr-3790	198	23	for	for	ADP
fsr-3790	198	24	more	more	ADV
fsr-3790	198	25	specific	specific	ADJ
fsr-3790	198	26	situations	situation	NOUN
fsr-3790	198	27	.	.	PUNCT
fsr-3790	199	1	acknowledgment	acknowledgment	NOUN
fsr-3790	199	2	:	:	PUNCT
fsr-3790	200	1	preparation	preparation	NOUN
fsr-3790	200	2	of	of	ADP
fsr-3790	200	3	this	this	DET
fsr-3790	200	4	article	article	NOUN
fsr-3790	200	5	was	be	AUX
fsr-3790	200	6	supported	support	VERB
fsr-3790	200	7	in	in	ADP
fsr-3790	200	8	part	part	NOUN
fsr-3790	200	9	by	by	ADP
fsr-3790	200	10	a	a	DET
fsr-3790	200	11	grant	grant	NOUN
fsr-3790	200	12	from	from	ADP
fsr-3790	200	13	the	the	DET
fsr-3790	200	14	certified	certify	VERB
fsr-3790	200	15	financial	financial	ADJ
fsr-3790	200	16	planner	planner	NOUN
fsr-3790	200	17	board	board	NOUN
fsr-3790	200	18	of	of	ADP
fsr-3790	200	19	standards	standard	NOUN
fsr-3790	200	20	.	.	PUNCT
fsr-3790	201	1	references	reference	NOUN
fsr-3790	201	2	altman	altman	PROPN
fsr-3790	201	3	,	,	PUNCT
fsr-3790	201	4	e.i	e.i	PROPN
fsr-3790	201	5	.	.	PROPN
fsr-3790	201	6	(	(	PUNCT
fsr-3790	201	7	1968	1968	NUM
fsr-3790	201	8	)	)	PUNCT
fsr-3790	201	9	.	.	PUNCT
fsr-3790	202	1	financial	financial	ADJ
fsr-3790	202	2	ratios	ratio	NOUN
fsr-3790	202	3	,	,	PUNCT
fsr-3790	202	4	discriminant	discriminant	ADJ
fsr-3790	202	5	analysis	analysis	NOUN
fsr-3790	202	6	,	,	PUNCT
fsr-3790	202	7	and	and	CCONJ
fsr-3790	202	8	the	the	DET
fsr-3790	202	9	prediction	prediction	NOUN
fsr-3790	202	10	of	of	ADP
fsr-3790	202	11	corporate	corporate	ADJ
fsr-3790	202	12	bank	bank	NOUN
fsr-3790	202	13	ruptcy	ruptcy	NOUN
fsr-3790	202	14	.	.	PUNCT
fsr-3790	203	1	the	the	DET
fsr-3790	203	2	journal	journal	PROPN
fsr-3790	203	3	of	of	ADP
fsr-3790	203	4	finance	finance	NOUN
fsr-3790	203	5	,	,	PUNCT
fsr-3790	203	6	23(4	23(4	NOUN
fsr-3790	203	7	)	)	PUNCT
fsr-3790	203	8	,	,	PUNCT
fsr-3790	203	9	589	589	NUM
fsr-3790	203	10	-	-	SYM
fsr-3790	203	11	609	609	NUM
fsr-3790	203	12	.	.	PUNCT
fsr-3790	204	1	bae	bae	NOUN
fsr-3790	204	2	,	,	PUNCT
fsr-3790	204	3	m.	m.	NOUN
fsr-3790	204	4	,	,	PUNCT
fsr-3790	204	5	hamra	hamra	NOUN
fsr-3790	204	6	,	,	PUNCT
fsr-3790	204	7	s.	s.	PROPN
fsr-3790	204	8	,	,	PUNCT
fsr-3790	204	9	&	&	CCONJ
fsr-3790	204	10	lindamood	lindamood	PROPN
fsr-3790	204	11	,	,	PUNCT
fsr-3790	204	12	s.	s.	PROPN
fsr-3790	204	13	(	(	PUNCT
fsr-3790	204	14	1993	1993	NUM
fsr-3790	204	15	)	)	PUNCT
fsr-3790	204	16	.	.	PUNCT
fsr-3790	205	1	patterns	pattern	NOUN
fsr-3790	205	2	of	of	ADP
fsr-3790	205	3	overspending	overspending	NOUN
fsr-3790	205	4	in	in	ADP
fsr-3790	205	5	u.s	u.s	PROPN
fsr-3790	205	6	.	.	PROPN
fsr-3790	205	7	households	household	NOUN
fsr-3790	205	8	.	.	PUNCT
fsr-3790	206	1	finan	finan	PROPN
fsr-3790	206	2	cial	cial	ADJ
fsr-3790	206	3	counseling	counseling	NOUN
fsr-3790	206	4	and	and	CCONJ
fsr-3790	206	5	planning	planning	NOUN
fsr-3790	206	6	,	,	PUNCT
fsr-3790	206	7	4	4	NUM
fsr-3790	206	8	,	,	PUNCT
fsr-3790	206	9	1	1	NUM
fsr-3790	206	10	l-30	l-30	PRON
fsr-3790	206	11	.	.	PUNCT
fsr-3790	207	1	bogdon	bogdon	PROPN
fsr-3790	207	2	,	,	PUNCT
fsr-3790	207	3	a.	a.	NOUN
fsr-3790	207	4	,	,	PUNCT
fsr-3790	207	5	silver	silver	NOUN
fsr-3790	207	6	,	,	PUNCT
fsr-3790	207	7	j.	j.	PROPN
fsr-3790	207	8	,	,	PUNCT
fsr-3790	207	9	&	&	CCONJ
fsr-3790	207	10	turner	turner	PROPN
fsr-3790	207	11	,	,	PUNCT
fsr-3790	207	12	m.a	m.a	PROPN
fsr-3790	207	13	.	.	PROPN
fsr-3790	207	14	(	(	PUNCT
fsr-3790	207	15	1993	1993	NUM
fsr-3790	207	16	)	)	PUNCT
fsr-3790	207	17	.	.	PUNCT
fsr-3790	208	1	national	national	ADJ
fsr-3790	208	2	analysis	analysis	NOUN
fsr-3790	208	3	of	of	ADP
fsr-3790	208	4	housing	housing	NOUN
fsr-3790	208	5	affordability	affordability	NOUN
fsr-3790	208	6	,	,	PUNCT
fsr-3790	208	7	adequacy	adequacy	NOUN
fsr-3790	208	8	,	,	PUNCT
fsr-3790	208	9	and	and	CCONJ
fsr-3790	208	10	availability	availability	NOUN
fsr-3790	208	11	:	:	PUNCT
fsr-3790	208	12	a	a	DET
fsr-3790	208	13	framework	framework	NOUN
fsr-3790	208	14	for	for	ADP
fsr-3790	208	15	local	local	ADJ
fsr-3790	208	16	housing	housing	NOUN
fsr-3790	208	17	strategies	strategy	NOUN
fsr-3790	208	18	.	.	PUNCT
fsr-3790	209	1	washington	washington	PROPN
fsr-3790	209	2	,	,	PUNCT
fsr-3790	209	3	dc	dc	PROPN
fsr-3790	209	4	:	:	PUNCT
fsr-3790	209	5	urban	urban	PROPN
fsr-3790	209	6	institute	institute	PROPN
fsr-3790	209	7	.	.	PUNCT
fsr-3790	210	1	bosworth	bosworth	PROPN
fsr-3790	210	2	,	,	PUNCT
fsr-3790	210	3	b.	b.	PROPN
fsr-3790	210	4	,	,	PUNCT
fsr-3790	210	5	burtless	burtless	NOUN
fsr-3790	210	6	,	,	PUNCT
fsr-3790	210	7	g.	g.	PROPN
fsr-3790	210	8	,	,	PUNCT
fsr-3790	210	9	&	&	CCONJ
fsr-3790	210	10	sabelhaus	sabelhaus	PROPN
fsr-3790	210	11	,	,	PUNCT
fsr-3790	210	12	j.	j.	PROPN
fsr-3790	210	13	(	(	PUNCT
fsr-3790	210	14	1991	1991	NUM
fsr-3790	210	15	)	)	PUNCT
fsr-3790	210	16	.	.	PUNCT
fsr-3790	211	1	the	the	DET
fsr-3790	211	2	decline	decline	NOUN
fsr-3790	211	3	in	in	ADP
fsr-3790	211	4	saving	saving	NOUN
fsr-3790	211	5	:	:	PUNCT
fsr-3790	211	6	evidence	evidence	NOUN
fsr-3790	211	7	from	from	ADP
fsr-3790	211	8	household	household	NOUN
fsr-3790	211	9	surveys	survey	NOUN
fsr-3790	211	10	.	.	PUNCT
fsr-3790	212	1	in	in	ADP
fsr-3790	212	2	william	william	PROPN
fsr-3790	212	3	c.	c.	PROPN
fsr-3790	212	4	brainard	brainard	PROPN
fsr-3790	212	5	&	&	CCONJ
fsr-3790	212	6	george	george	PROPN
fsr-3790	212	7	l.	l.	PROPN
fsr-3790	212	8	perry	perry	PROPN
fsr-3790	212	9	(	(	PUNCT
fsr-3790	212	10	eds	eds	PROPN
fsr-3790	212	11	.	.	PUNCT
fsr-3790	212	12	)	)	PUNCT
fsr-3790	212	13	,	,	PUNCT
fsr-3790	212	14	brookings	brookings	PROPN
fsr-3790	212	15	papers	paper	NOUN
fsr-3790	212	16	on	on	ADP
fsr-3790	212	17	economic	economic	ADJ
fsr-3790	212	18	activity	activity	NOUN
fsr-3790	212	19	(	(	PUNCT
fsr-3790	212	20	pp	pp	ADJ
fsr-3790	212	21	.	.	PUNCT
fsr-3790	213	1	183	183	NUM
fsr-3790	213	2	-	-	SYM
fsr-3790	213	3	241	241	NUM
fsr-3790	213	4	)	)	PUNCT
fsr-3790	213	5	.	.	PUNCT
fsr-3790	214	1	washington	washington	PROPN
fsr-3790	214	2	,	,	PUNCT
fsr-3790	214	3	dc	dc	PROPN
fsr-3790	214	4	:	:	PUNCT
fsr-3790	214	5	brookings	brookings	PROPN
fsr-3790	214	6	institution	institution	NOUN
fsr-3790	214	7	.	.	PUNCT
fsr-3790	215	1	brand	brand	PROPN
fsr-3790	215	2	&	&	CCONJ
fsr-3790	215	3	l.	l.	PROPN
fsr-3790	215	4	,	,	PUNCT
fsr-3790	215	5	danos	danos	PROPN
fsr-3790	215	6	,	,	PUNCT
fsr-3790	215	7	j.r	j.r	PROPN
fsr-3790	215	8	.	.	PROPN
fsr-3790	215	9	,	,	PUNCT
fsr-3790	215	10	&	&	CCONJ
fsr-3790	215	11	brasseaux	brasseaux	PROPN
fsr-3790	215	12	,	,	PUNCT
fsr-3790	215	13	j.h	j.h	PROPN
fsr-3790	215	14	.	.	PROPN
fsr-3790	215	15	(	(	PUNCT
fsr-3790	215	16	1989	1989	NUM
fsr-3790	215	17	)	)	PUNCT
fsr-3790	215	18	.	.	PUNCT
fsr-3790	216	1	financial	financial	ADJ
fsr-3790	216	2	statement	statement	NOUN
fsr-3790	216	3	analysis	analysis	NOUN
fsr-3790	216	4	:	:	PUNCT
fsr-3790	216	5	benefits	benefit	NOUN
fsr-3790	216	6	and	and	CCONJ
fsr-3790	216	7	pit	pit	NOUN
fsr-3790	216	8	falls	fall	NOUN
fsr-3790	216	9	.	.	PUNCT
fsr-3790	217	1	the	the	DET
fsr-3790	217	2	practical	practical	ADJ
fsr-3790	217	3	accountant	accountant	NOUN
fsr-3790	217	4	,	,	PUNCT
fsr-3790	217	5	22(5	22(5	NOUN
fsr-3790	217	6	)	)	PUNCT
fsr-3790	217	7	,	,	PUNCT
fsr-3790	217	8	68	68	NUM
fsr-3790	217	9	-	-	SYM
fsr-3790	217	10	70	70	NUM
fsr-3790	217	11	.	.	PUNCT
fsr-3790	218	1	burns	burn	NOUN
fsr-3790	218	2	,	,	PUNCT
fsr-3790	218	3	s.a	s.a	PROPN
fsr-3790	218	4	.	.	PROPN
fsr-3790	218	5	,	,	PUNCT
fsr-3790	218	6	&	&	CCONJ
fsr-3790	218	7	widdows	widdows	PROPN
fsr-3790	218	8	,	,	PUNCT
fsr-3790	218	9	r.	r.	PROPN
fsr-3790	218	10	(	(	PUNCT
fsr-3790	218	11	1990	1990	NUM
fsr-3790	218	12	)	)	PUNCT
fsr-3790	218	13	.	.	PUNCT
fsr-3790	219	1	sensitivity	sensitivity	NOUN
fsr-3790	219	2	of	of	ADP
fsr-3790	219	3	a	a	DET
fsr-3790	219	4	retirement	retirement	NOUN
fsr-3790	219	5	analysis	analysis	NOUN
fsr-3790	219	6	framework	framework	NOUN
fsr-3790	219	7	to	to	ADP
fsr-3790	219	8	changes	change	NOUN
fsr-3790	219	9	in	in	ADP
fsr-3790	219	10	retirement	retirement	NOUN
fsr-3790	219	11	analysis	analysis	NOUN
fsr-3790	219	12	parameters	parameter	NOUN
fsr-3790	219	13	.	.	PUNCT
fsr-3790	220	1	financial	financial	ADJ
fsr-3790	220	2	counseling	counseling	NOUN
fsr-3790	220	3	and	and	CCONJ
fsr-3790	220	4	planning	planning	NOUN
fsr-3790	220	5	,	,	PUNCT
fsr-3790	220	6	i	i	PRON
fsr-3790	220	7	,	,	PUNCT
fsr-3790	220	8	7	7	NUM
fsr-3790	220	9	l-9	l-9	NOUN
fsr-3790	220	10	1	1	NUM
fsr-3790	220	11	.	.	PUNCT
fsr-3790	221	1	chang	chang	PROPN
fsr-3790	221	2	,	,	PUNCT
fsr-3790	221	3	y.r	y.r	PROPN
fsr-3790	221	4	.	.	PROPN
fsr-3790	221	5	(	(	PUNCT
fsr-3790	221	6	1994	1994	NUM
fsr-3790	221	7	)	)	PUNCT
fsr-3790	221	8	.	.	PUNCT
fsr-3790	222	1	saving	save	VERB
fsr-3790	222	2	behavior	behavior	NOUN
fsr-3790	222	3	of	of	ADP
fsr-3790	222	4	u.s	u.s	PROPN
fsr-3790	222	5	.	.	PROPN
fsr-3790	222	6	households	household	NOUN
fsr-3790	222	7	in	in	ADP
fsr-3790	222	8	the	the	DET
fsr-3790	222	9	1980s	1980	NOUN
fsr-3790	222	10	:	:	PUNCT
fsr-3790	222	11	results	result	NOUN
fsr-3790	222	12	from	from	ADP
fsr-3790	222	13	the	the	DET
fsr-3790	222	14	1983	1983	NUM
fsr-3790	222	15	and	and	CCONJ
fsr-3790	222	16	1986	1986	NUM
fsr-3790	222	17	survey	survey	NOUN
fsr-3790	222	18	of	of	ADP
fsr-3790	222	19	consumer	consumer	NOUN
fsr-3790	222	20	finances	finance	NOUN
fsr-3790	222	21	.	.	PUNCT
fsr-3790	223	1	financial	financial	ADJ
fsr-3790	223	2	counseling	counseling	NOUN
fsr-3790	223	3	and	and	CCONJ
fsr-3790	223	4	planning	planning	NOUN
fsr-3790	223	5	,	,	PUNCT
fsr-3790	223	6	5.4564	5.4564	NUM
fsr-3790	223	7	.	.	PUNCT
fsr-3790	224	1	chang	chang	PROPN
fsr-3790	224	2	,	,	PUNCT
fsr-3790	224	3	y.r	y.r	PROPN
fsr-3790	224	4	.	.	PROPN
fsr-3790	224	5	,	,	PUNCT
fsr-3790	224	6	&	&	CCONJ
fsr-3790	224	7	huston	huston	PROPN
fsr-3790	224	8	,	,	PUNCT
fsr-3790	224	9	s.j	s.j	PROPN
fsr-3790	224	10	.	.	PROPN
fsr-3790	224	11	(	(	PUNCT
fsr-3790	224	12	1995	1995	NUM
fsr-3790	224	13	)	)	PUNCT
fsr-3790	224	14	.	.	PUNCT
fsr-3790	225	1	patterns	pattern	NOUN
fsr-3790	225	2	of	of	ADP
fsr-3790	225	3	adequate	adequate	ADJ
fsr-3790	225	4	household	household	NOUN
fsr-3790	225	5	emergency	emergency	NOUN
fsr-3790	225	6	fund	fund	NOUN
fsr-3790	225	7	holdings	holding	NOUN
fsr-3790	225	8	:	:	PUNCT
fsr-3790	225	9	a	a	DET
fsr-3790	225	10	comparison	comparison	NOUN
fsr-3790	225	11	of	of	ADP
fsr-3790	225	12	households	household	NOUN
fsr-3790	225	13	in	in	ADP
fsr-3790	225	14	1983	1983	NUM
fsr-3790	225	15	and	and	CCONJ
fsr-3790	225	16	1986	1986	NUM
fsr-3790	225	17	.	.	PUNCT
fsr-3790	226	1	financial	financial	ADJ
fsr-3790	226	2	counseling	counseling	NOUN
fsr-3790	226	3	and	and	CCONJ
fsr-3790	226	4	planning	planning	NOUN
fsr-3790	226	5	,	,	PUNCT
fsr-3790	226	6	6	6	NUM
fsr-3790	226	7	,	,	PUNCT
fsr-3790	226	8	119	119	NUM
fsr-3790	226	9	-	-	SYM
fsr-3790	226	10	128	128	NUM
fsr-3790	226	11	.	.	PUNCT
fsr-3790	227	1	chen	chen	PROPN
fsr-3790	227	2	,	,	PUNCT
fsr-3790	227	3	k.h	k.h	PROPN
fsr-3790	227	4	.	.	PROPN
fsr-3790	227	5	,	,	PUNCT
fsr-3790	227	6	&	&	CCONJ
fsr-3790	227	7	shimerada	shimerada	PROPN
fsr-3790	227	8	,	,	PUNCT
fsr-3790	227	9	t.a	t.a	PROPN
fsr-3790	227	10	.	.	PROPN
fsr-3790	227	11	(	(	PUNCT
fsr-3790	227	12	1981	1981	NUM
fsr-3790	227	13	)	)	PUNCT
fsr-3790	227	14	.	.	PUNCT
fsr-3790	228	1	an	an	DET
fsr-3790	228	2	empirical	empirical	ADJ
fsr-3790	228	3	analysis	analysis	NOUN
fsr-3790	228	4	of	of	ADP
fsr-3790	228	5	useful	useful	ADJ
fsr-3790	228	6	financial	financial	ADJ
fsr-3790	228	7	ratios	ratio	NOUN
fsr-3790	228	8	.	.	PUNCT
fsr-3790	229	1	financial	financial	ADJ
fsr-3790	229	2	management	management	NOUN
fsr-3790	229	3	,	,	PUNCT
fsr-3790	229	4	lo(spring	lo(spring	PROPN
fsr-3790	229	5	)	)	PUNCT
fsr-3790	229	6	,	,	PUNCT
fsr-3790	229	7	51	51	NUM
fsr-3790	229	8	-	-	SYM
fsr-3790	229	9	60	60	NUM
fsr-3790	229	10	.	.	PUNCT
fsr-3790	230	1	devaney	devaney	PROPN
fsr-3790	230	2	,	,	PUNCT
fsr-3790	230	3	s.a	s.a	PROPN
fsr-3790	230	4	.	.	PROPN
fsr-3790	230	5	(	(	PUNCT
fsr-3790	230	6	1993	1993	NUM
fsr-3790	230	7	)	)	PUNCT
fsr-3790	230	8	.	.	PUNCT
fsr-3790	231	1	change	change	NOUN
fsr-3790	231	2	in	in	ADP
fsr-3790	231	3	household	household	NOUN
fsr-3790	231	4	financial	financial	ADJ
fsr-3790	231	5	ratios	ratio	NOUN
fsr-3790	231	6	between	between	ADP
fsr-3790	231	7	1983	1983	NUM
fsr-3790	231	8	and	and	CCONJ
fsr-3790	231	9	1986	1986	NUM
fsr-3790	231	10	:	:	PUNCT
fsr-3790	231	11	were	be	AUX
fsr-3790	231	12	american	american	ADJ
fsr-3790	231	13	households	household	NOUN
fsr-3790	231	14	improving	improve	VERB
fsr-3790	231	15	their	their	PRON
fsr-3790	231	16	financial	financial	ADJ
fsr-3790	231	17	status	status	NOUN
fsr-3790	231	18	?	?	PUNCT
fsr-3790	232	1	financial	financial	ADJ
fsr-3790	232	2	counseling	counseling	NOUN
fsr-3790	232	3	and	and	CCONJ
fsr-3790	232	4	planning	planning	NOUN
fsr-3790	232	5	,	,	PUNCT
fsr-3790	232	6	4,31	4,31	PROPN
fsr-3790	232	7	-	-	SYM
fsr-3790	232	8	46	46	NUM
fsr-3790	232	9	.	.	PUNCT
fsr-3790	233	1	devaney	devaney	PROPN
fsr-3790	233	2	,	,	PUNCT
fsr-3790	233	3	s.a	s.a	PROPN
fsr-3790	233	4	.	.	PROPN
fsr-3790	233	5	(	(	PUNCT
fsr-3790	233	6	1994	1994	NUM
fsr-3790	233	7	)	)	PUNCT
fsr-3790	233	8	.	.	PUNCT
fsr-3790	234	1	the	the	DET
fsr-3790	234	2	usefulness	usefulness	NOUN
fsr-3790	234	3	of	of	ADP
fsr-3790	234	4	financial	financial	ADJ
fsr-3790	234	5	ratios	ratio	NOUN
fsr-3790	234	6	as	as	ADP
fsr-3790	234	7	predictors	predictor	NOUN
fsr-3790	234	8	of	of	ADP
fsr-3790	234	9	household	household	NOUN
fsr-3790	234	10	insolvency	insolvency	NOUN
fsr-3790	234	11	:	:	PUNCT
fsr-3790	234	12	two	two	NUM
fsr-3790	234	13	perspectives	perspective	NOUN
fsr-3790	234	14	.	.	PUNCT
fsr-3790	235	1	financial	financial	ADJ
fsr-3790	235	2	counseling	counseling	NOUN
fsr-3790	235	3	and	and	CCONJ
fsr-3790	235	4	planning	planning	NOUN
fsr-3790	235	5	,	,	PUNCT
fsr-3790	235	6	5	5	NUM
fsr-3790	235	7	,	,	PUNCT
fsr-3790	235	8	s-24	s-24	PROPN
fsr-3790	235	9	.	.	PUNCT
fsr-3790	236	1	devaney	devaney	PROPN
fsr-3790	236	2	,	,	PUNCT
fsr-3790	236	3	s.a	s.a	PROPN
fsr-3790	236	4	.	.	PROPN
fsr-3790	236	5	(	(	PUNCT
fsr-3790	236	6	1995	1995	NUM
fsr-3790	236	7	)	)	PUNCT
fsr-3790	236	8	.	.	PUNCT
fsr-3790	237	1	emergency	emergency	NOUN
fsr-3790	237	2	fund	fund	NOUN
fsr-3790	237	3	adequacy	adequacy	NOUN
fsr-3790	237	4	among	among	ADP
fsr-3790	237	5	u.s	u.s	PROPN
fsr-3790	237	6	.	.	PROPN
fsr-3790	237	7	households	household	NOUN
fsr-3790	237	8	in	in	ADP
fsr-3790	237	9	1977	1977	NUM
fsr-3790	237	10	and	and	CCONJ
fsr-3790	237	11	1989	1989	NUM
fsr-3790	237	12	.	.	PUNCT
fsr-3790	238	1	con	con	PROPN
fsr-3790	238	2	sumer	sumer	PROPN
fsr-3790	238	3	interests	interest	NOUN
fsr-3790	238	4	annual	annual	ADJ
fsr-3790	238	5	,	,	PUNCT
fsr-3790	238	6	41,222	41,222	NUM
fsr-3790	238	7	-	-	SYM
fsr-3790	238	8	223	223	NUM
fsr-3790	238	9	.	.	PUNCT
fsr-3790	239	1	devaney	devaney	PROPN
fsr-3790	239	2	,	,	PUNCT
fsr-3790	239	3	s.a	s.a	PROPN
fsr-3790	239	4	.	.	PROPN
fsr-3790	239	5	,	,	PUNCT
fsr-3790	239	6	&	&	CCONJ
fsr-3790	239	7	lytton	lytton	PROPN
fsr-3790	239	8	,	,	PUNCT
fsr-3790	239	9	r.h	r.h	PROPN
fsr-3790	239	10	.	.	PROPN
fsr-3790	239	11	(	(	PUNCT
fsr-3790	239	12	1995	1995	NUM
fsr-3790	239	13	)	)	PUNCT
fsr-3790	239	14	.	.	PUNCT
fsr-3790	240	1	household	household	NOUN
fsr-3790	240	2	insolvency	insolvency	NOUN
fsr-3790	240	3	:	:	PUNCT
fsr-3790	240	4	a	a	DET
fsr-3790	240	5	review	review	NOUN
fsr-3790	240	6	of	of	ADP
fsr-3790	240	7	household	household	NOUN
fsr-3790	240	8	debt	debt	NOUN
fsr-3790	240	9	repay	repay	NOUN
fsr-3790	240	10	ment	ment	NOUN
fsr-3790	240	11	,	,	PUNCT
fsr-3790	240	12	delinquency	delinquency	NOUN
fsr-3790	240	13	,	,	PUNCT
fsr-3790	240	14	and	and	CCONJ
fsr-3790	240	15	bankruptcy	bankruptcy	NOUN
fsr-3790	240	16	.	.	PUNCT
fsr-3790	241	1	financial	financial	ADJ
fsr-3790	241	2	services	services	PROPN
fsr-3790	241	3	review	review	PROPN
fsr-3790	241	4	,	,	PUNCT
fsr-3790	241	5	4(2	4(2	NUM
fsr-3790	241	6	)	)	PUNCT
fsr-3790	241	7	,	,	PUNCT
fsr-3790	241	8	137	137	NUM
fsr-3790	241	9	-	-	SYM
fsr-3790	241	10	156	156	NUM
fsr-3790	241	11	.	.	PUNCT
fsr-3790	242	1	ratios	ratio	NOUN
fsr-3790	242	2	and	and	CCONJ
fsr-3790	242	3	benchwuuks	benchwuuk	VERB
fsr-3790	242	4	69	69	NUM
fsr-3790	242	5	fitzsimmons	fitzsimmon	NOUN
fsr-3790	242	6	,	,	PUNCT
fsr-3790	242	7	v.s.	v.s.	ADJ
fsr-3790	242	8	,	,	PUNCT
fsr-3790	242	9	&	&	CCONJ
fsr-3790	242	10	leach	leach	NOUN
fsr-3790	242	11	,	,	PUNCT
fsr-3790	242	12	l.j	l.j	PROPN
fsr-3790	242	13	.	.	PROPN
fsr-3790	242	14	(	(	PUNCT
fsr-3790	242	15	1994	1994	NUM
fsr-3790	242	16	)	)	PUNCT
fsr-3790	242	17	.	.	PUNCT
fsr-3790	243	1	net	net	ADJ
fsr-3790	243	2	worth	worth	ADJ
fsr-3790	243	3	change	change	NOUN
fsr-3790	243	4	:	:	PUNCT
fsr-3790	243	5	beginning	begin	VERB
fsr-3790	243	6	and	and	CCONJ
fsr-3790	243	7	expanding	expand	VERB
fsr-3790	243	8	life	life	NOUN
fsr-3790	243	9	cycle	cycle	NOUN
fsr-3790	243	10	stages	stage	NOUN
fsr-3790	243	11	.	.	PUNCT
fsr-3790	244	1	financial	financial	ADJ
fsr-3790	244	2	counseling	counseling	NOUN
fsr-3790	244	3	and	and	CCONJ
fsr-3790	244	4	planning	planning	NOUN
fsr-3790	244	5	,	,	PUNCT
fsr-3790	244	6	$	$	SYM
fsr-3790	244	7	6582	6582	NUM
fsr-3790	244	8	.	.	PUNCT
fsr-3790	245	1	fronczek	fronczek	ADJ
fsr-3790	245	2	,	,	PUNCT
fsr-3790	245	3	p.j	p.j	PROPN
fsr-3790	245	4	.	.	PROPN
fsr-3790	245	5	,	,	PUNCT
fsr-3790	245	6	&	&	CCONJ
fsr-3790	245	7	savage	savage	NOUN
fsr-3790	245	8	,	,	PUNCT
fsr-3790	245	9	h.a	h.a	PROPN
fsr-3790	245	10	.	.	PROPN
fsr-3790	245	11	(	(	PUNCT
fsr-3790	245	12	1991	1991	NUM
fsr-3790	245	13	)	)	PUNCT
fsr-3790	245	14	.	.	PUNCT
fsr-3790	246	1	who	who	PRON
fsr-3790	246	2	can	can	AUX
fsr-3790	246	3	afford	afford	VERB
fsr-3790	246	4	to	to	PART
fsr-3790	246	5	buy	buy	VERB
fsr-3790	246	6	a	a	DET
fsr-3790	246	7	house	house	NOUN
fsr-3790	246	8	?	?	PUNCT
fsr-3790	247	1	current	current	ADJ
fsr-3790	247	2	housing	housing	NOUN
fsr-3790	247	3	reports	report	NOUN
fsr-3790	247	4	,	,	PUNCT
fsr-3790	247	5	h121/9101	h121/9101	PROPN
fsr-3790	247	6	.	.	PUNCT
fsr-3790	248	1	washington	washington	PROPN
fsr-3790	248	2	,	,	PUNCT
fsr-3790	248	3	dc	dc	PROPN
fsr-3790	248	4	:	:	PUNCT
fsr-3790	248	5	u.s	u.s	PROPN
fsr-3790	248	6	.	.	PROPN
fsr-3790	248	7	department	department	PROPN
fsr-3790	248	8	of	of	ADP
fsr-3790	248	9	commerce	commerce	PROPN
fsr-3790	248	10	,	,	PUNCT
fsr-3790	248	11	economics	economic	NOUN
fsr-3790	248	12	and	and	CCONJ
fsr-3790	248	13	statistics	statistics	PROPN
fsr-3790	248	14	administration	administration	NOUN
fsr-3790	248	15	,	,	PUNCT
fsr-3790	248	16	and	and	CCONJ
fsr-3790	248	17	u.s	u.s	PROPN
fsr-3790	248	18	.	.	PROPN
fsr-3790	248	19	bureau	bureau	PROPN
fsr-3790	248	20	of	of	ADP
fsr-3790	248	21	the	the	DET
fsr-3790	248	22	census	census	NOUN
fsr-3790	248	23	.	.	PUNCT
fsr-3790	249	1	gardiner	gardiner	PROPN
fsr-3790	249	2	,	,	PUNCT
fsr-3790	249	3	m.a	m.a	PROPN
fsr-3790	249	4	.	.	PROPN
fsr-3790	249	5	(	(	PUNCT
fsr-3790	249	6	1995	1995	NUM
fsr-3790	249	7	)	)	PUNCT
fsr-3790	249	8	.	.	PUNCT
fsr-3790	250	1	financial	financial	ADJ
fsr-3790	250	2	ratio	ratio	NOUN
fsr-3790	250	3	definitions	definition	NOUN
fsr-3790	250	4	reviewed	review	VERB
fsr-3790	250	5	.	.	PUNCT
fsr-3790	251	1	management	management	NOUN
fsr-3790	251	2	accounting	accounting	NOUN
fsr-3790	251	3	-	-	PUNCT
fsr-3790	251	4	london	london	PROPN
fsr-3790	251	5	,	,	PUNCT
fsr-3790	251	6	73(8	73(8	NOUN
fsr-3790	251	7	)	)	PUNCT
fsr-3790	251	8	,	,	PUNCT
fsr-3790	251	9	32	32	NUM
fsr-3790	251	10	.	.	PUNCT
fsr-3790	252	1	godwin	godwin	PROPN
fsr-3790	252	2	,	,	PUNCT
fsr-3790	252	3	d.d	d.d	PROPN
fsr-3790	252	4	.	.	PROPN
fsr-3790	252	5	(	(	PUNCT
fsr-3790	252	6	1995	1995	NUM
fsr-3790	252	7	)	)	PUNCT
fsr-3790	252	8	.	.	PUNCT
fsr-3790	253	1	are	be	AUX
fsr-3790	253	2	all	all	DET
fsr-3790	253	3	debts	debt	NOUN
fsr-3790	253	4	created	create	VERB
fsr-3790	253	5	equally	equally	ADV
fsr-3790	253	6	?	?	PUNCT
fsr-3790	254	1	consumer	consumer	NOUN
fsr-3790	254	2	interests	interest	NOUN
fsr-3790	254	3	annual	annual	ADJ
fsr-3790	254	4	,	,	PUNCT
fsr-3790	254	5	41	41	NUM
fsr-3790	254	6	,	,	PUNCT
fsr-3790	254	7	141	141	NUM
fsr-3790	254	8	-	-	SYM
fsr-3790	254	9	147	147	NUM
fsr-3790	254	10	.	.	PUNCT
fsr-3790	255	1	griffith	griffith	PROPN
fsr-3790	255	2	,	,	PUNCT
fsr-3790	255	3	r.	r.	PROPN
fsr-3790	255	4	(	(	PUNCT
fsr-3790	255	5	1985	1985	NUM
fsr-3790	255	6	)	)	PUNCT
fsr-3790	255	7	.	.	PUNCT
fsr-3790	256	1	personal	personal	ADJ
fsr-3790	256	2	financial	financial	ADJ
fsr-3790	256	3	statement	statement	NOUN
fsr-3790	256	4	analysis	analysis	NOUN
fsr-3790	256	5	:	:	PUNCT
fsr-3790	256	6	a	a	DET
fsr-3790	256	7	modest	modest	ADJ
fsr-3790	256	8	beginning	beginning	NOUN
fsr-3790	256	9	.	.	PUNCT
fsr-3790	257	1	in	in	ADP
fsr-3790	257	2	v.l	v.l	PROPN
fsr-3790	257	3	.	.	PROPN
fsr-3790	257	4	langrehr	langrehr	NOUN
fsr-3790	257	5	(	(	PUNCT
fsr-3790	257	6	ed	ed	NOUN
fsr-3790	257	7	.	.	PUNCT
fsr-3790	257	8	)	)	PUNCT
fsr-3790	257	9	.	.	PUNCT
fsr-3790	258	1	proceedings	proceeding	NOUN
fsr-3790	258	2	of	of	ADP
fsr-3790	258	3	the	the	DET
fsr-3790	258	4	3rd	3rd	ADJ
fsr-3790	258	5	annual	annual	ADJ
fsr-3790	258	6	conference	conference	NOUN
fsr-3790	258	7	of	of	ADP
fsr-3790	258	8	the	the	DET
fsr-3790	258	9	association	association	NOUN
fsr-3790	258	10	of	of	ADP
fsr-3790	258	11	financial	financial	ADJ
fsr-3790	258	12	counseling	counseling	NOUN
fsr-3790	258	13	and	and	CCONJ
fsr-3790	258	14	planning	planning	NOUN
fsr-3790	258	15	education	education	NOUN
fsr-3790	258	16	,	,	PUNCT
fsr-3790	258	17	3,123	3,123	NUM
fsr-3790	258	18	-	-	SYM
fsr-3790	258	19	131	131	NUM
fsr-3790	258	20	.	.	PUNCT
fsr-3790	258	21	hamra	hamra	PROPN
fsr-3790	258	22	,	,	PUNCT
fsr-3790	258	23	s.	s.	PROPN
fsr-3790	258	24	,	,	PUNCT
fsr-3790	258	25	&	&	CCONJ
fsr-3790	258	26	wang	wang	PROPN
fsr-3790	258	27	,	,	PUNCT
fsr-3790	258	28	h.	h.	PROPN
fsr-3790	258	29	(	(	PUNCT
fsr-3790	258	30	1995	1995	NUM
fsr-3790	258	31	)	)	PUNCT
fsr-3790	258	32	.	.	PUNCT
fsr-3790	259	1	the	the	DET
fsr-3790	259	2	adequacy	adequacy	NOUN
fsr-3790	259	3	of	of	ADP
fsr-3790	259	4	emergency	emergency	NOUN
fsr-3790	259	5	funds	fund	NOUN
fsr-3790	259	6	to	to	PART
fsr-3790	259	7	cover	cover	VERB
fsr-3790	259	8	household	household	NOUN
fsr-3790	259	9	expenditures	expenditure	NOUN
fsr-3790	259	10	.	.	PUNCT
fsr-3790	260	1	consumer	consumer	NOUN
fsr-3790	260	2	interests	interest	NOUN
fsr-3790	260	3	annual	annual	ADJ
fsr-3790	260	4	,	,	PUNCT
fsr-3790	260	5	41,224	41,224	NUM
fsr-3790	260	6	-	-	SYM
fsr-3790	260	7	225	225	NUM
fsr-3790	260	8	.	.	PUNCT
fsr-3790	260	9	hefferan	hefferan	NOUN
fsr-3790	260	10	,	,	PUNCT
fsr-3790	260	11	c.	c.	PROPN
fsr-3790	260	12	(	(	PUNCT
fsr-3790	260	13	1982	1982	NUM
fsr-3790	260	14	)	)	PUNCT
fsr-3790	260	15	.	.	PUNCT
fsr-3790	261	1	determinants	determinant	NOUN
fsr-3790	261	2	and	and	CCONJ
fsr-3790	261	3	patterns	pattern	NOUN
fsr-3790	261	4	of	of	ADP
fsr-3790	261	5	family	family	NOUN
fsr-3790	261	6	savings	saving	NOUN
fsr-3790	261	7	.	.	PUNCT
fsr-3790	262	1	home	home	NOUN
fsr-3790	262	2	economics	economics	PROPN
fsr-3790	262	3	research	research	PROPN
fsr-3790	262	4	jour	jour	PROPN
fsr-3790	262	5	nal	nal	PROPN
fsr-3790	262	6	,	,	PUNCT
fsr-3790	262	7	11(l	11(l	NUM
fsr-3790	262	8	)	)	PUNCT
fsr-3790	262	9	,	,	PUNCT
fsr-3790	262	10	47	47	NUM
fsr-3790	262	11	-	-	SYM
fsr-3790	262	12	55	55	NUM
fsr-3790	262	13	.	.	PUNCT
fsr-3790	263	1	hong	hong	PROPN
fsr-3790	263	2	,	,	PUNCT
fsr-3790	263	3	g.	g.	PROPN
fsr-3790	263	4	,	,	PUNCT
fsr-3790	263	5	&	&	CCONJ
fsr-3790	263	6	swanson	swanson	PROPN
fsr-3790	263	7	,	,	PUNCT
fsr-3790	263	8	p.m.	p.m.	NOUN
fsr-3790	263	9	(	(	PUNCT
fsr-3790	263	10	1995	1995	NUM
fsr-3790	263	11	)	)	PUNCT
fsr-3790	263	12	.	.	PUNCT
fsr-3790	264	1	comparison	comparison	NOUN
fsr-3790	264	2	of	of	ADP
fsr-3790	264	3	financial	financial	ADJ
fsr-3790	264	4	well	well	NOUN
fsr-3790	264	5	-	-	PUNCT
fsr-3790	264	6	being	being	NOUN
fsr-3790	264	7	of	of	ADP
fsr-3790	264	8	older	old	ADJ
fsr-3790	264	9	women	woman	NOUN
fsr-3790	264	10	:	:	PUNCT
fsr-3790	264	11	1977	1977	NUM
fsr-3790	264	12	and	and	CCONJ
fsr-3790	264	13	1989	1989	NUM
fsr-3790	264	14	.	.	PUNCT
fsr-3790	265	1	financial	financial	ADJ
fsr-3790	265	2	counseling	counseling	NOUN
fsr-3790	265	3	and	and	CCONJ
fsr-3790	265	4	planning	planning	NOUN
fsr-3790	265	5	,	,	PUNCT
fsr-3790	265	6	6	6	NUM
fsr-3790	265	7	,	,	PUNCT
fsr-3790	265	8	129	129	NUM
fsr-3790	265	9	-	-	SYM
fsr-3790	265	10	138	138	NUM
fsr-3790	265	11	.	.	PUNCT
fsr-3790	266	1	horrigan	horrigan	PROPN
fsr-3790	266	2	,	,	PUNCT
fsr-3790	266	3	j.o	j.o	PROPN
fsr-3790	266	4	.	.	PROPN
fsr-3790	267	1	(	(	PUNCT
fsr-3790	267	2	ed	ed	NOUN
fsr-3790	267	3	.	.	PUNCT
fsr-3790	267	4	)	)	PUNCT
fsr-3790	267	5	.	.	PUNCT
fsr-3790	268	1	(	(	PUNCT
fsr-3790	268	2	1978	1978	NUM
fsr-3790	268	3	)	)	PUNCT
fsr-3790	268	4	.	.	PUNCT
fsr-3790	269	1	financial	financial	ADJ
fsr-3790	269	2	ratio	ratio	NOUN
fsr-3790	269	3	analysis	analysis	NOUN
fsr-3790	269	4	:	:	PUNCT
fsr-3790	269	5	an	an	DET
fsr-3790	269	6	historical	historical	ADJ
fsr-3790	269	7	perspective	perspective	NOUN
fsr-3790	269	8	.	.	PUNCT
fsr-3790	270	1	new	new	PROPN
fsr-3790	270	2	york	york	PROPN
fsr-3790	270	3	:	:	PUNCT
fsr-3790	270	4	amo	amo	PROPN
fsr-3790	270	5	press	press	PROPN
fsr-3790	270	6	.	.	PUNCT
fsr-3790	271	1	iwuagwu	iwuagwu	PROPN
fsr-3790	271	2	,	,	PUNCT
fsr-3790	271	3	u.s	u.s	PROPN
fsr-3790	271	4	.	.	PROPN
fsr-3790	271	5	(	(	PUNCT
fsr-3790	271	6	1989	1989	NUM
fsr-3790	271	7	)	)	PUNCT
fsr-3790	271	8	.	.	PUNCT
fsr-3790	272	1	financial	financial	ADJ
fsr-3790	272	2	ratios	ratio	NOUN
fsr-3790	272	3	and	and	CCONJ
fsr-3790	272	4	perceived	perceive	VERB
fsr-3790	272	5	household	household	NOUN
fsr-3790	272	6	financial	financial	ADJ
fsr-3790	272	7	security	security	NOUN
fsr-3790	272	8	.	.	PUNCT
fsr-3790	273	1	unpublished	unpublished	ADJ
fsr-3790	273	2	m.a	m.a	PROPN
fsr-3790	273	3	.	.	PROPN
fsr-3790	273	4	thesis	thesis	PROPN
fsr-3790	273	5	,	,	PUNCT
fsr-3790	273	6	university	university	PROPN
fsr-3790	273	7	of	of	ADP
fsr-3790	273	8	wisconsin	wisconsin	PROPN
fsr-3790	273	9	,	,	PUNCT
fsr-3790	273	10	madison	madison	PROPN
fsr-3790	273	11	.	.	PROPN
fsr-3790	273	12	kane	kane	PROPN
fsr-3790	273	13	,	,	PUNCT
fsr-3790	273	14	g.	g.	PROPN
fsr-3790	273	15	(	(	PUNCT
fsr-3790	273	16	1995	1995	NUM
fsr-3790	273	17	)	)	PUNCT
fsr-3790	273	18	.	.	PUNCT
fsr-3790	274	1	using	use	VERB
fsr-3790	274	2	ratio	ratio	NOUN
fsr-3790	274	3	analysis	analysis	NOUN
fsr-3790	274	4	to	to	PART
fsr-3790	274	5	hedge	hedge	VERB
fsr-3790	274	6	investment	investment	NOUN
fsr-3790	274	7	risks	risk	NOUN
fsr-3790	274	8	.	.	PUNCT
fsr-3790	275	1	trusts	trust	NOUN
fsr-3790	275	2	&	&	CCONJ
fsr-3790	275	3	estates	estate	NOUN
fsr-3790	275	4	,	,	PUNCT
fsr-3790	275	5	134(6	134(6	NUM
fsr-3790	275	6	)	)	PUNCT
fsr-3790	275	7	,	,	PUNCT
fsr-3790	275	8	4245	4245	NUM
fsr-3790	275	9	.	.	PUNCT
fsr-3790	276	1	kennickell	kennickell	PROPN
fsr-3790	276	2	,	,	PUNCT
fsr-3790	276	3	a.	a.	PROPN
fsr-3790	276	4	,	,	PUNCT
fsr-3790	276	5	&	&	CCONJ
fsr-3790	276	6	shack	shack	PROPN
fsr-3790	276	7	-	-	PUNCT
fsr-3790	276	8	marquez	marquez	PROPN
fsr-3790	276	9	,	,	PUNCT
fsr-3790	276	10	j.	j.	PROPN
fsr-3790	276	11	(	(	PUNCT
fsr-3790	276	12	1992	1992	NUM
fsr-3790	276	13	)	)	PUNCT
fsr-3790	276	14	.	.	PUNCT
fsr-3790	277	1	changes	change	NOUN
fsr-3790	277	2	in	in	ADP
fsr-3790	277	3	family	family	NOUN
fsr-3790	277	4	finances	finance	NOUN
fsr-3790	277	5	from	from	ADP
fsr-3790	277	6	1983	1983	NUM
fsr-3790	277	7	to	to	ADP
fsr-3790	277	8	1989	1989	NUM
fsr-3790	277	9	:	:	PUNCT
fsr-3790	277	10	evi	evi	NOUN
fsr-3790	277	11	dence	dence	NOUN
fsr-3790	277	12	from	from	ADP
fsr-3790	277	13	the	the	DET
fsr-3790	277	14	survey	survey	NOUN
fsr-3790	277	15	of	of	ADP
fsr-3790	277	16	consumer	consumer	NOUN
fsr-3790	277	17	finances	finance	NOUN
fsr-3790	277	18	.	.	PUNCT
fsr-3790	278	1	federal	federal	PROPN
fsr-3790	278	2	reserve	reserve	PROPN
fsr-3790	278	3	bulletin	bulletin	PROPN
fsr-3790	278	4	,	,	PUNCT
fsr-3790	278	5	78	78	NUM
fsr-3790	278	6	,	,	PUNCT
fsr-3790	278	7	1	1	NUM
fsr-3790	278	8	-	-	SYM
fsr-3790	278	9	18	18	NUM
fsr-3790	278	10	.	.	PUNCT
fsr-3790	279	1	kimmell	kimmell	PROPN
fsr-3790	279	2	,	,	PUNCT
fsr-3790	279	3	d.l	d.l	PROPN
fsr-3790	279	4	.	.	PROPN
fsr-3790	279	5	(	(	PUNCT
fsr-3790	279	6	1994	1994	NUM
fsr-3790	279	7	)	)	PUNCT
fsr-3790	279	8	.	.	PUNCT
fsr-3790	280	1	using	use	VERB
fsr-3790	280	2	ratios	ratio	NOUN
fsr-3790	280	3	and	and	CCONJ
fsr-3790	280	4	graphics	graphic	NOUN
fsr-3790	280	5	in	in	ADP
fsr-3790	280	6	financial	financial	ADJ
fsr-3790	280	7	reporting	reporting	NOUN
fsr-3790	280	8	.	.	PUNCT
fsr-3790	281	1	the	the	DET
fsr-3790	281	2	internal	internal	ADJ
fsr-3790	281	3	auditor	auditor	NOUN
fsr-3790	281	4	,	,	PUNCT
fsr-3790	281	5	51(5	51(5	NUM
fsr-3790	281	6	)	)	PUNCT
fsr-3790	281	7	,	,	PUNCT
fsr-3790	281	8	17	17	NUM
fsr-3790	281	9	.	.	PUNCT
fsr-3790	282	1	kochis	kochis	PROPN
fsr-3790	282	2	,	,	PUNCT
fsr-3790	282	3	s.t	s.t	PROPN
fsr-3790	282	4	.	.	PROPN
fsr-3790	282	5	(	(	PUNCT
fsr-3790	282	6	1996	1996	NUM
fsr-3790	282	7	)	)	PUNCT
fsr-3790	282	8	.	.	PUNCT
fsr-3790	283	1	practice	practice	NOUN
fsr-3790	283	2	standards	standard	NOUN
fsr-3790	283	3	:	:	PUNCT
fsr-3790	283	4	building	build	VERB
fsr-3790	283	5	consumer	consumer	NOUN
fsr-3790	283	6	confidence	confidence	NOUN
fsr-3790	283	7	.	.	PUNCT
fsr-3790	284	1	in	in	ADP
fsr-3790	284	2	robert	robert	PROPN
fsr-3790	284	3	n.	n.	PROPN
fsr-3790	284	4	veres	veres	PROPN
fsr-3790	284	5	(	(	PUNCT
fsr-3790	284	6	ed	ed	NOUN
fsr-3790	284	7	.	.	PUNCT
fsr-3790	284	8	)	)	PUNCT
fsr-3790	284	9	,	,	PUNCT
fsr-3790	284	10	the	the	DET
fsr-3790	284	11	next	next	ADJ
fsr-3790	284	12	agenda	agenda	NOUN
fsr-3790	284	13	:	:	PUNCT
fsr-3790	284	14	a	a	DET
fsr-3790	284	15	blueprint	blueprint	NOUN
fsr-3790	284	16	for	for	ADP
fsr-3790	284	17	the	the	DET
fsr-3790	284	18	emerging	emerge	VERB
fsr-3790	284	19	financial	financial	ADJ
fsr-3790	284	20	planning	planning	NOUN
fsr-3790	284	21	profession	profession	NOUN
fsr-3790	284	22	{	{	PUNCT
fsr-3790	284	23	pp	pp	ADJ
fsr-3790	284	24	.	.	PUNCT
fsr-3790	285	1	20	20	NUM
fsr-3790	285	2	-	-	SYM
fsr-3790	285	3	22	22	NUM
fsr-3790	285	4	)	)	PUNCT
fsr-3790	285	5	.	.	PUNCT
fsr-3790	286	1	london	london	PROPN
fsr-3790	286	2	:	:	PUNCT
fsr-3790	286	3	millennium	millennium	PROPN
fsr-3790	286	4	press	press	PROPN
fsr-3790	286	5	ltd	ltd	PROPN
fsr-3790	286	6	.	.	PROPN
fsr-3790	286	7	langrehr	langrehr	PROPN
fsr-3790	286	8	,	,	PUNCT
fsr-3790	286	9	v.	v.	PROPN
fsr-3790	286	10	,	,	PUNCT
fsr-3790	286	11	&	&	CCONJ
fsr-3790	286	12	langrehr	langrehr	NOUN
fsr-3790	286	13	,	,	PUNCT
fsr-3790	286	14	f.w	f.w	PROPN
fsr-3790	286	15	.	.	PROPN
fsr-3790	286	16	(	(	PUNCT
fsr-3790	286	17	1989	1989	NUM
fsr-3790	286	18	)	)	PUNCT
fsr-3790	286	19	.	.	PUNCT
fsr-3790	287	1	measuring	measure	VERB
fsr-3790	287	2	the	the	DET
fsr-3790	287	3	ability	ability	NOUN
fsr-3790	287	4	to	to	PART
fsr-3790	287	5	repay	repay	VERB
fsr-3790	287	6	:	:	PUNCT
fsr-3790	287	7	the	the	DET
fsr-3790	287	8	residual	residual	ADJ
fsr-3790	287	9	income	income	NOUN
fsr-3790	287	10	ratio	ratio	NOUN
fsr-3790	287	11	.	.	PUNCT
fsr-3790	288	1	the	the	DET
fsr-3790	288	2	journal	journal	NOUN
fsr-3790	288	3	of	of	ADP
fsr-3790	288	4	consumer	consumer	NOUN
fsr-3790	288	5	affairs	affair	NOUN
fsr-3790	288	6	,	,	PUNCT
fsr-3790	288	7	23(2	23(2	NOUN
fsr-3790	288	8	)	)	PUNCT
fsr-3790	288	9	,	,	PUNCT
fsr-3790	288	10	393406	393406	NUM
fsr-3790	288	11	.	.	PUNCT
fsr-3790	289	1	lawder	lawder	PROPN
fsr-3790	289	2	,	,	PUNCT
fsr-3790	289	3	k.e	k.e	PROPN
fsr-3790	289	4	.	.	PROPN
fsr-3790	289	5	(	(	PUNCT
fsr-3790	289	6	1989	1989	NUM
fsr-3790	289	7	)	)	PUNCT
fsr-3790	289	8	.	.	PUNCT
fsr-3790	290	1	ratios	ratio	NOUN
fsr-3790	290	2	101	101	NUM
fsr-3790	290	3	:	:	PUNCT
fsr-3790	290	4	back	back	ADV
fsr-3790	290	5	to	to	ADP
fsr-3790	290	6	the	the	DET
fsr-3790	290	7	basics	basic	NOUN
fsr-3790	290	8	of	of	ADP
fsr-3790	290	9	financial	financial	ADJ
fsr-3790	290	10	analysis	analysis	NOUN
fsr-3790	290	11	.	.	PUNCT
fsr-3790	291	1	business	business	NOUN
fsr-3790	291	2	credit	credit	NOUN
fsr-3790	291	3	,	,	PUNCT
fsr-3790	291	4	9i(6	9i(6	NUM
fsr-3790	291	5	)	)	PUNCT
fsr-3790	291	6	,	,	PUNCT
fsr-3790	291	7	28	28	NUM
fsr-3790	291	8	-	-	SYM
fsr-3790	291	9	30	30	NUM
fsr-3790	291	10	.	.	PUNCT
fsr-3790	292	1	lee	lee	PROPN
fsr-3790	292	2	,	,	PUNCT
fsr-3790	292	3	h.k	h.k	PROPN
fsr-3790	292	4	.	.	PROPN
fsr-3790	292	5	,	,	PUNCT
fsr-3790	292	6	&	&	CCONJ
fsr-3790	292	7	hamta	hamta	PROPN
fsr-3790	292	8	,	,	PUNCT
fsr-3790	292	9	s.	s.	PROPN
fsr-3790	292	10	(	(	PUNCT
fsr-3790	292	11	1995	1995	NUM
fsr-3790	292	12	)	)	PUNCT
fsr-3790	292	13	.	.	PUNCT
fsr-3790	293	1	investment	investment	NOUN
fsr-3790	293	2	portfolios	portfolio	NOUN
fsr-3790	293	3	and	and	CCONJ
fsr-3790	293	4	human	human	ADJ
fsr-3790	293	5	wealth	wealth	NOUN
fsr-3790	293	6	.	.	PUNCT
fsr-3790	294	1	financial	financial	ADJ
fsr-3790	294	2	counseling	counseling	NOUN
fsr-3790	294	3	and	and	CCONJ
fsr-3790	294	4	planning	planning	NOUN
fsr-3790	294	5	,	,	PUNCT
fsr-3790	294	6	6	6	NUM
fsr-3790	294	7	,	,	PUNCT
fsr-3790	294	8	147	147	NUM
fsr-3790	294	9	-	-	SYM
fsr-3790	294	10	152	152	NUM
fsr-3790	294	11	.	.	PUNCT
fsr-3790	295	1	l&tone	l&tone	NOUN
fsr-3790	295	2	,	,	PUNCT
fsr-3790	295	3	h.a	h.a	PROPN
fsr-3790	295	4	.	.	PROPN
fsr-3790	295	5	,	,	PUNCT
fsr-3790	295	6	&	&	CCONJ
fsr-3790	295	7	turoff	turoff	NOUN
fsr-3790	295	8	,	,	PUNCT
fsr-3790	295	9	m.	m.	NOUN
fsr-3790	295	10	(	(	PUNCT
fsr-3790	295	11	eds	ed	NOUN
fsr-3790	295	12	.	.	PUNCT
fsr-3790	295	13	)	)	PUNCT
fsr-3790	295	14	.	.	PUNCT
fsr-3790	296	1	(	(	PUNCT
fsr-3790	296	2	1975	1975	NUM
fsr-3790	296	3	)	)	PUNCT
fsr-3790	296	4	.	.	PUNCT
fsr-3790	297	1	the	the	DET
fsr-3790	297	2	delphi	delphi	NOUN
fsr-3790	297	3	method	method	NOUN
fsr-3790	297	4	:	:	PUNCT
fsr-3790	297	5	techniques	technique	NOUN
fsr-3790	297	6	and	and	CCONJ
fsr-3790	297	7	applications	application	NOUN
fsr-3790	297	8	.	.	PUNCT
fsr-3790	298	1	bos	bos	PROPN
fsr-3790	298	2	ton	ton	PROPN
fsr-3790	298	3	:	:	PUNCT
fsr-3790	298	4	addison	addison	PROPN
fsr-3790	298	5	-	-	PUNCT
fsr-3790	298	6	wesley	wesley	PROPN
fsr-3790	298	7	publishing	publishing	PROPN
fsr-3790	298	8	co.	co.	PROPN
fsr-3790	299	1	livingstone	livingstone	PROPN
fsr-3790	299	2	,	,	PUNCT
fsr-3790	299	3	s.m	s.m	PROPN
fsr-3790	299	4	.	.	PROPN
fsr-3790	299	5	,	,	PUNCT
fsr-3790	299	6	&	&	CCONJ
fsr-3790	299	7	lunt	lunt	PROPN
fsr-3790	299	8	,	,	PUNCT
fsr-3790	299	9	p.k	p.k	PROPN
fsr-3790	299	10	.	.	PROPN
fsr-3790	299	11	(	(	PUNCT
fsr-3790	299	12	1992	1992	NUM
fsr-3790	299	13	)	)	PUNCT
fsr-3790	299	14	.	.	PUNCT
fsr-3790	300	1	predicting	predict	VERB
fsr-3790	300	2	personal	personal	ADJ
fsr-3790	300	3	debt	debt	NOUN
fsr-3790	300	4	and	and	CCONJ
fsr-3790	300	5	debt	debt	NOUN
fsr-3790	300	6	repayment	repayment	NOUN
fsr-3790	300	7	:	:	PUNCT
fsr-3790	300	8	psychologi	psychologi	ADV
fsr-3790	300	9	cal	cal	ADJ
fsr-3790	300	10	,	,	PUNCT
fsr-3790	300	11	social	social	ADJ
fsr-3790	300	12	and	and	CCONJ
fsr-3790	300	13	economic	economic	ADJ
fsr-3790	300	14	determinants	determinant	NOUN
fsr-3790	300	15	.	.	PUNCT
fsr-3790	301	1	journal	journal	NOUN
fsr-3790	301	2	of	of	ADP
fsr-3790	301	3	economic	economic	ADJ
fsr-3790	301	4	psychology	psychology	NOUN
fsr-3790	301	5	,	,	PUNCT
fsr-3790	301	6	13,ll	13,ll	NUM
fsr-3790	301	7	l134	l134	PROPN
fsr-3790	301	8	.	.	PUNCT
fsr-3790	302	1	luckett	luckett	PROPN
fsr-3790	302	2	,	,	PUNCT
fsr-3790	302	3	c.a	c.a	PROPN
fsr-3790	302	4	.	.	PROPN
fsr-3790	302	5	(	(	PUNCT
fsr-3790	302	6	1988	1988	NUM
fsr-3790	302	7	)	)	PUNCT
fsr-3790	302	8	.	.	PUNCT
fsr-3790	303	1	personal	personal	ADJ
fsr-3790	303	2	bankruptcies	bankruptcy	NOUN
fsr-3790	303	3	.	.	PUNCT
fsr-3790	304	1	federal	federal	PROPN
fsr-3790	304	2	reserve	reserve	PROPN
fsr-3790	304	3	bulletin	bulletin	PROPN
fsr-3790	304	4	,	,	PUNCT
fsr-3790	304	5	74(g	74(g	NUM
fsr-3790	304	6	)	)	PUNCT
fsr-3790	304	7	,	,	PUNCT
fsr-3790	304	8	591603	591603	NUM
fsr-3790	304	9	.	.	PUNCT
fsr-3790	305	1	lytton	lytton	PROPN
fsr-3790	305	2	,	,	PUNCT
fsr-3790	305	3	r.h	r.h	PROPN
fsr-3790	305	4	.	.	PROPN
fsr-3790	305	5	,	,	PUNCT
fsr-3790	305	6	garman	garman	PROPN
fsr-3790	305	7	,	,	PUNCT
fsr-3790	305	8	e.t	e.t	PROPN
fsr-3790	305	9	.	.	PROPN
fsr-3790	305	10	,	,	PUNCT
fsr-3790	305	11	&	&	CCONJ
fsr-3790	305	12	porter	porter	NOUN
fsr-3790	305	13	,	,	PUNCT
fsr-3790	305	14	n.m	n.m	PROPN
fsr-3790	305	15	.	.	PROPN
fsr-3790	305	16	(	(	PUNCT
fsr-3790	305	17	1991	1991	NUM
fsr-3790	305	18	)	)	PUNCT
fsr-3790	305	19	.	.	PUNCT
fsr-3790	306	1	how	how	SCONJ
fsr-3790	306	2	to	to	PART
fsr-3790	306	3	use	use	VERB
fsr-3790	306	4	financial	financial	ADJ
fsr-3790	306	5	ratios	ratio	NOUN
fsr-3790	306	6	when	when	SCONJ
fsr-3790	306	7	advising	advise	VERB
fsr-3790	306	8	cli	cli	NOUN
fsr-3790	306	9	ents	ent	NOUN
fsr-3790	306	10	.	.	PUNCT
fsr-3790	307	1	financial	financial	ADJ
fsr-3790	307	2	counseling	counseling	NOUN
fsr-3790	307	3	and	and	CCONJ
fsr-3790	307	4	planning	planning	NOUN
fsr-3790	307	5	,	,	PUNCT
fsr-3790	307	6	2,3	2,3	NOUN
fsr-3790	307	7	-	-	SYM
fsr-3790	307	8	23	23	NUM
fsr-3790	307	9	.	.	PUNCT
fsr-3790	308	1	mason	mason	PROPN
fsr-3790	308	2	,	,	PUNCT
fsr-3790	308	3	j.w	j.w	PROPN
fsr-3790	308	4	.	.	PROPN
fsr-3790	308	5	,	,	PUNCT
fsr-3790	308	6	&	&	CCONJ
fsr-3790	308	7	griffith	griffith	PROPN
fsr-3790	308	8	,	,	PUNCT
fsr-3790	308	9	r.	r.	PROPN
fsr-3790	308	10	(	(	PUNCT
fsr-3790	308	11	1988	1988	NUM
fsr-3790	308	12	,	,	PUNCT
fsr-3790	308	13	spring	spring	NOUN
fsr-3790	308	14	)	)	PUNCT
fsr-3790	308	15	.	.	PUNCT
fsr-3790	309	1	new	new	ADJ
fsr-3790	309	2	ratios	ratio	NOUN
fsr-3790	309	3	for	for	ADP
fsr-3790	309	4	analyzing	analyze	VERB
fsr-3790	309	5	and	and	CCONJ
fsr-3790	309	6	interpreting	interpret	VERB
fsr-3790	309	7	personal	personal	ADJ
fsr-3790	309	8	financial	financial	ADJ
fsr-3790	309	9	statements	statement	NOUN
fsr-3790	309	10	.	.	PUNCT
fsr-3790	310	1	journal	journal	NOUN
fsr-3790	310	2	of	of	ADP
fsr-3790	310	3	the	the	DET
fsr-3790	310	4	institute	institute	PROPN
fsr-3790	310	5	of	of	ADP
fsr-3790	310	6	certified	certify	VERB
fsr-3790	310	7	financial	financial	ADJ
fsr-3790	310	8	planners	planner	NOUN
fsr-3790	310	9	,	,	PUNCT
fsr-3790	310	10	9(l	9(l	NUM
fsr-3790	310	11	)	)	PUNCT
fsr-3790	310	12	,	,	PUNCT
fsr-3790	310	13	71	71	NUM
fsr-3790	310	14	-	-	SYM
fsr-3790	310	15	87	87	NUM
fsr-3790	310	16	.	.	PUNCT
fsr-3790	311	1	oh	oh	INTJ
fsr-3790	311	2	,	,	PUNCT
fsr-3790	311	3	d.	d.	PROPN
fsr-3790	311	4	(	(	PUNCT
fsr-3790	311	5	1995	1995	NUM
fsr-3790	311	6	)	)	PUNCT
fsr-3790	311	7	.	.	PUNCT
fsr-3790	312	1	households	household	NOUN
fsr-3790	312	2	with	with	ADP
fsr-3790	312	3	rent	rent	NOUN
fsr-3790	312	4	burdens	burden	NOUN
fsr-3790	312	5	:	:	PUNCT
fsr-3790	312	6	impact	impact	NOUN
fsr-3790	312	7	on	on	ADP
fsr-3790	312	8	other	other	ADJ
fsr-3790	312	9	spending	spending	NOUN
fsr-3790	312	10	and	and	CCONJ
fsr-3790	312	11	factors	factor	NOUN
fsr-3790	312	12	related	relate	VERB
fsr-3790	312	13	to	to	ADP
fsr-3790	312	14	the	the	DET
fsr-3790	312	15	probability	probability	NOUN
fsr-3790	312	16	of	of	ADP
fsr-3790	312	17	having	have	VERB
fsr-3790	312	18	a	a	DET
fsr-3790	312	19	rent	rent	NOUN
fsr-3790	312	20	burden	burden	NOUN
fsr-3790	312	21	.	.	PUNCT
fsr-3790	313	1	financial	financial	ADJ
fsr-3790	313	2	counseling	counseling	NOUN
fsr-3790	313	3	and	and	CCONJ
fsr-3790	313	4	planning	planning	NOUN
fsr-3790	313	5	,	,	PUNCT
fsr-3790	313	6	6	6	NUM
fsr-3790	313	7	,	,	PUNCT
fsr-3790	313	8	139	139	NUM
fsr-3790	313	9	-	-	SYM
fsr-3790	313	10	146	146	NUM
fsr-3790	313	11	.	.	PUNCT
fsr-3790	314	1	paulin	paulin	PROPN
fsr-3790	314	2	,	,	PUNCT
fsr-3790	314	3	g.	g.	PROPN
fsr-3790	314	4	(	(	PUNCT
fsr-3790	314	5	1995	1995	NUM
fsr-3790	314	6	)	)	PUNCT
fsr-3790	314	7	.	.	PUNCT
fsr-3790	315	1	a	a	DET
fsr-3790	315	2	comparison	comparison	NOUN
fsr-3790	315	3	of	of	ADP
fsr-3790	315	4	consumer	consumer	NOUN
fsr-3790	315	5	expenditures	expenditure	NOUN
fsr-3790	315	6	by	by	ADP
fsr-3790	315	7	housing	housing	NOUN
fsr-3790	315	8	tenure	tenure	NOUN
fsr-3790	315	9	.	.	PUNCT
fsr-3790	316	1	the	the	DET
fsr-3790	316	2	journal	journal	PROPN
fsr-3790	316	3	of	of	ADP
fsr-3790	316	4	con	con	PROPN
fsr-3790	316	5	stutteraffairs	stutteraffairs	PROPN
fsr-3790	316	6	,	,	PUNCT
fsr-3790	316	7	29(l	29(l	NUM
fsr-3790	316	8	)	)	PUNCT
fsr-3790	316	9	,	,	PUNCT
fsr-3790	316	10	164198	164198	NUM
fsr-3790	316	11	.	.	PUNCT
fsr-3790	317	1	poston	poston	PROPN
fsr-3790	317	2	,	,	PUNCT
fsr-3790	317	3	k.m	k.m	PROPN
fsr-3790	317	4	.	.	PROPN
fsr-3790	317	5	,	,	PUNCT
fsr-3790	317	6	harmon	harmon	PROPN
fsr-3790	317	7	,	,	PUNCT
fsr-3790	317	8	w.k	w.k	PROPN
fsr-3790	317	9	.	.	PROPN
fsr-3790	317	10	,	,	PUNCT
fsr-3790	317	11	&	&	CCONJ
fsr-3790	317	12	gramlich	gramlich	PROPN
fsr-3790	317	13	,	,	PUNCT
fsr-3790	317	14	j.d	j.d	PROPN
fsr-3790	317	15	.	.	PROPN
fsr-3790	317	16	(	(	PUNCT
fsr-3790	317	17	1994	1994	NUM
fsr-3790	317	18	)	)	PUNCT
fsr-3790	317	19	.	.	PUNCT
fsr-3790	318	1	a	a	DET
fsr-3790	318	2	test	test	NOUN
fsr-3790	318	3	of	of	ADP
fsr-3790	318	4	financial	financial	ADJ
fsr-3790	318	5	ratios	ratio	NOUN
fsr-3790	318	6	as	as	ADP
fsr-3790	318	7	predictors	predictor	NOUN
fsr-3790	318	8	of	of	ADP
fsr-3790	318	9	turnaround	turnaround	NOUN
fsr-3790	318	10	versus	versus	ADP
fsr-3790	318	11	failure	failure	NOUN
fsr-3790	318	12	among	among	ADP
fsr-3790	318	13	financially	financially	ADV
fsr-3790	318	14	distressed	distressed	ADJ
fsr-3790	318	15	firms	firm	NOUN
fsr-3790	318	16	.	.	PUNCT
fsr-3790	319	1	journal	journal	NOUN
fsr-3790	319	2	of	of	ADP
fsr-3790	319	3	applied	apply	VERB
fsr-3790	319	4	business	business	NOUN
fsr-3790	319	5	research	research	NOUN
fsr-3790	319	6	,	,	PUNCT
fsr-3790	319	7	10	10	NUM
fsr-3790	319	8	(	(	PUNCT
fsr-3790	319	9	1	1	NUM
fsr-3790	319	10	)	)	PUNCT
fsr-3790	319	11	.	.	PUNCT
fsr-3790	320	1	41	41	NUM
fsr-3790	320	2	-	-	SYM
fsr-3790	320	3	56	56	NUM
fsr-3790	320	4	.	.	X
fsr-3790	320	5	70	70	NUM
fsr-3790	320	6	financial	financial	ADJ
fsr-3790	320	7	services	service	NOUN
fsr-3790	320	8	review	review	VERB
fsr-3790	320	9	5	5	NUM
fsr-3790	320	10	(	(	PUNCT
fsr-3790	320	11	1	1	NUM
fsr-3790	320	12	)	)	PUNCT
fsr-3790	320	13	1996	1996	NUM
fsr-3790	320	14	prather	prather	NOUN
fsr-3790	320	15	,	,	PUNCT
fsr-3790	320	16	c.g	c.g	PROPN
fsr-3790	320	17	.	.	PROPN
fsr-3790	320	18	(	(	PUNCT
fsr-3790	320	19	1990	1990	NUM
fsr-3790	320	20	)	)	PUNCT
fsr-3790	320	21	.	.	PUNCT
fsr-3790	321	1	the	the	DET
fsr-3790	321	2	ratio	ratio	NOUN
fsr-3790	321	3	analysis	analysis	NOUN
fsr-3790	321	4	technique	technique	NOUN
fsr-3790	321	5	applied	apply	VERB
fsr-3790	321	6	to	to	ADP
fsr-3790	321	7	personal	personal	ADJ
fsr-3790	321	8	financial	financial	ADJ
fsr-3790	321	9	statements	statement	NOUN
fsr-3790	321	10	:	:	PUNCT
fsr-3790	321	11	develop	develop	VERB
fsr-3790	321	12	ment	ment	NOUN
fsr-3790	321	13	of	of	ADP
fsr-3790	321	14	household	household	NOUN
fsr-3790	321	15	norms	norm	NOUN
fsr-3790	321	16	.	.	PUNCT
fsr-3790	322	1	financial	financial	ADJ
fsr-3790	322	2	counseling	counseling	NOUN
fsr-3790	322	3	and	and	CCONJ
fsr-3790	322	4	planning	planning	NOUN
fsr-3790	322	5	,	,	PUNCT
fsr-3790	322	6	1,53	1,53	NUM
fsr-3790	322	7	-	-	SYM
fsr-3790	322	8	69	69	NUM
fsr-3790	322	9	.	.	PUNCT
fsr-3790	323	1	scamrell	scamrell	PROPN
fsr-3790	323	2	,	,	PUNCT
fsr-3790	323	3	e.	e.	PROPN
fsr-3790	323	4	(	(	PUNCT
fsr-3790	323	5	1990	1990	NUM
fsr-3790	323	6	)	)	PUNCT
fsr-3790	323	7	.	.	PUNCT
fsr-3790	324	1	dairy	dairy	NOUN
fsr-3790	324	2	farm	farm	NOUN
fsr-3790	324	3	families	family	NOUN
fsr-3790	324	4	’	’	PART
fsr-3790	324	5	financial	financial	ADJ
fsr-3790	324	6	management	management	NOUN
fsr-3790	324	7	.	.	PUNCT
fsr-3790	325	1	financial	financial	ADJ
fsr-3790	325	2	counseling	counseling	NOUN
fsr-3790	325	3	and	and	CCONJ
fsr-3790	325	4	plan	plan	NOUN
fsr-3790	325	5	ning	ning	PROPN
fsr-3790	325	6	,	,	PUNCT
fsr-3790	325	7	1	1	NUM
fsr-3790	325	8	,	,	PUNCT
fsr-3790	325	9	133	133	NUM
fsr-3790	325	10	-	-	SYM
fsr-3790	325	11	146	146	NUM
fsr-3790	325	12	.	.	PUNCT
fsr-3790	326	1	sullivan	sullivan	PROPN
fsr-3790	326	2	,	,	PUNCT
fsr-3790	326	3	a.c	a.c	PROPN
fsr-3790	326	4	.	.	PROPN
fsr-3790	326	5	,	,	PUNCT
fsr-3790	326	6	&	&	CCONJ
fsr-3790	326	7	fisher	fisher	PROPN
fsr-3790	326	8	,	,	PUNCT
fsr-3790	326	9	m.f	m.f	PROPN
fsr-3790	326	10	.	.	PUNCT
fsr-3790	326	11	(	(	PUNCT
fsr-3790	326	12	1988	1988	NUM
fsr-3790	326	13	)	)	PUNCT
fsr-3790	326	14	.	.	PUNCT
fsr-3790	327	1	consumer	consumer	NOUN
fsr-3790	327	2	credit	credit	NOUN
fsr-3790	327	3	delinquency	delinquency	NOUN
fsr-3790	327	4	risk	risk	NOUN
fsr-3790	327	5	:	:	PUNCT
fsr-3790	327	6	characteristics	characteristic	NOUN
fsr-3790	327	7	of	of	ADP
fsr-3790	327	8	con	con	PROPN
fsr-3790	327	9	sumers	sumer	NOUN
fsr-3790	327	10	who	who	PRON
fsr-3790	327	11	fall	fall	VERB
fsr-3790	327	12	behind	behind	ADP
fsr-3790	327	13	.	.	PUNCT
fsr-3790	328	1	journal	journal	NOUN
fsr-3790	328	2	of	of	ADP
fsr-3790	328	3	retail	retail	ADJ
fsr-3790	328	4	banking	banking	NOUN
fsr-3790	328	5	,	,	PUNCT
fsr-3790	328	6	io(3	io(3	PROPN
fsr-3790	328	7	)	)	PUNCT
fsr-3790	328	8	,	,	PUNCT
fsr-3790	328	9	53	53	NUM
fsr-3790	328	10	-	-	SYM
fsr-3790	328	11	64	64	NUM
fsr-3790	328	12	.	.	PUNCT
fsr-3790	329	1	sullivan	sullivan	PROPN
fsr-3790	329	2	,	,	PUNCT
fsr-3790	329	3	t.a	t.a	PROPN
fsr-3790	329	4	.	.	PROPN
fsr-3790	329	5	,	,	PUNCT
fsr-3790	329	6	warren	warren	PROPN
fsr-3790	329	7	,	,	PUNCT
fsr-3790	329	8	e.	e.	PROPN
fsr-3790	329	9	,	,	PUNCT
fsr-3790	329	10	&	&	CCONJ
fsr-3790	329	11	westbrook	westbrook	PROPN
fsr-3790	329	12	,	,	PUNCT
fsr-3790	329	13	j.l	j.l	PROPN
fsr-3790	329	14	.	.	PROPN
fsr-3790	329	15	(	(	PUNCT
fsr-3790	329	16	1989	1989	NUM
fsr-3790	329	17	)	)	PUNCT
fsr-3790	329	18	.	.	PUNCT
fsr-3790	330	1	as	as	SCONJ
fsr-3790	330	2	we	we	PRON
fsr-3790	330	3	forgive	forgive	VERB
fsr-3790	330	4	our	our	PRON
fsr-3790	330	5	debtors	debtor	NOUN
fsr-3790	330	6	:	:	PUNCT
fsr-3790	330	7	bankruptcy	bankruptcy	NOUN
fsr-3790	330	8	and	and	CCONJ
fsr-3790	330	9	consumer	consumer	NOUN
fsr-3790	330	10	credit	credit	NOUN
fsr-3790	330	11	in	in	ADP
fsr-3790	330	12	america	america	PROPN
fsr-3790	330	13	.	.	PUNCT
fsr-3790	331	1	new	new	PROPN
fsr-3790	331	2	york	york	PROPN
fsr-3790	331	3	:	:	PUNCT
fsr-3790	331	4	oxford	oxford	PROPN
fsr-3790	331	5	university	university	PROPN
fsr-3790	331	6	press	press	NOUN
fsr-3790	331	7	.	.	PUNCT
fsr-3790	332	1	weagley	weagley	PROPN
fsr-3790	332	2	,	,	PUNCT
fsr-3790	332	3	r.o	r.o	PROPN
fsr-3790	332	4	.	.	PROPN
fsr-3790	332	5	,	,	PUNCT
fsr-3790	332	6	&	&	CCONJ
fsr-3790	332	7	gannon	gannon	PROPN
fsr-3790	332	8	,	,	PUNCT
fsr-3790	332	9	c.f	c.f	PROPN
fsr-3790	332	10	.	.	PROPN
fsr-3790	333	1	(	(	PUNCT
fsr-3790	333	2	1991	1991	NUM
fsr-3790	333	3	)	)	PUNCT
fsr-3790	333	4	.	.	PUNCT
fsr-3790	334	1	investor	investor	NOUN
fsr-3790	334	2	portfolio	portfolio	NOUN
fsr-3790	334	3	allocation	allocation	NOUN
fsr-3790	334	4	.	.	PUNCT
fsr-3790	335	1	financial	financial	ADJ
fsr-3790	335	2	counseling	counseling	NOUN
fsr-3790	335	3	and	and	CCONJ
fsr-3790	335	4	planning	planning	NOUN
fsr-3790	335	5	,	,	PUNCT
fsr-3790	335	6	2	2	NUM
fsr-3790	335	7	,	,	PUNCT
fsr-3790	335	8	131	131	NUM
fsr-3790	335	9	-	-	SYM
fsr-3790	335	10	154	154	NUM
fsr-3790	335	11	.	.	PUNCT
fsr-3790	336	1	wechsler	wechsler	PROPN
fsr-3790	336	2	,	,	PUNCT
fsr-3790	336	3	m.j	m.j	PROPN
fsr-3790	336	4	.	.	PROPN
fsr-3790	336	5	,	,	PUNCT
fsr-3790	336	6	&	&	CCONJ
fsr-3790	336	7	longstaff	longstaff	PROPN
fsr-3790	336	8	,	,	PUNCT
fsr-3790	336	9	j.s	j.s	PROPN
fsr-3790	336	10	.	.	PROPN
fsr-3790	336	11	(	(	PUNCT
fsr-3790	336	12	1996	1996	NUM
fsr-3790	336	13	)	)	PUNCT
fsr-3790	336	14	.	.	PUNCT
fsr-3790	337	1	the	the	DET
fsr-3790	337	2	agents	agent	NOUN
fsr-3790	337	3	of	of	ADP
fsr-3790	337	4	change	change	NOUN
fsr-3790	337	5	.	.	PUNCT
fsr-3790	338	1	in	in	ADP
fsr-3790	338	2	robert	robert	PROPN
fsr-3790	338	3	n.	n.	PROPN
fsr-3790	338	4	veres	veres	PROPN
fsr-3790	338	5	(	(	PUNCT
fsr-3790	338	6	ed	ed	NOUN
fsr-3790	338	7	.	.	PUNCT
fsr-3790	338	8	)	)	PUNCT
fsr-3790	338	9	,	,	PUNCT
fsr-3790	338	10	the	the	DET
fsr-3790	338	11	next	next	ADJ
fsr-3790	338	12	agenda	agenda	NOUN
fsr-3790	338	13	:	:	PUNCT
fsr-3790	338	14	a	a	DET
fsr-3790	338	15	blueprint	blueprint	NOUN
fsr-3790	338	16	for	for	ADP
fsr-3790	338	17	the	the	DET
fsr-3790	338	18	emerging	emerge	VERB
fsr-3790	338	19	financial	financial	ADJ
fsr-3790	338	20	planning	planning	NOUN
fsr-3790	338	21	profession	profession	NOUN
fsr-3790	338	22	(	(	PUNCT
fsr-3790	338	23	pp	pp	ADJ
fsr-3790	338	24	.	.	PUNCT
fsr-3790	338	25	3	3	NUM
fsr-3790	338	26	-	-	SYM
fsr-3790	338	27	6	6	NUM
fsr-3790	338	28	)	)	PUNCT
fsr-3790	338	29	.	.	PUNCT
fsr-3790	339	1	london	london	PROPN
fsr-3790	339	2	:	:	PUNCT
fsr-3790	339	3	mil	mil	PROPN
fsr-3790	339	4	lennium	lennium	PROPN
fsr-3790	339	5	press	press	PROPN
fsr-3790	339	6	,	,	PUNCT
fsr-3790	339	7	ltd	ltd	PROPN
fsr-3790	339	8	.	.	PROPN
fsr-3790	339	9	xiao	xiao	PROPN
fsr-3790	339	10	,	,	PUNCT
fsr-3790	339	11	j.j	j.j	PROPN
fsr-3790	339	12	.	.	PROPN
fsr-3790	339	13	(	(	PUNCT
fsr-3790	339	14	1995	1995	NUM
fsr-3790	339	15	)	)	PUNCT
fsr-3790	339	16	.	.	PUNCT
fsr-3790	340	1	patterns	pattern	NOUN
fsr-3790	340	2	of	of	ADP
fsr-3790	340	3	household	household	NOUN
fsr-3790	340	4	financial	financial	ADJ
fsr-3790	340	5	asset	asset	NOUN
fsr-3790	340	6	ownership	ownership	NOUN
fsr-3790	340	7	.	.	PUNCT
fsr-3790	341	1	financial	financial	ADJ
fsr-3790	341	2	counseling	counseling	NOUN
fsr-3790	341	3	and	and	CCONJ
fsr-3790	341	4	plan	plan	NOUN
fsr-3790	341	5	ning	ning	PROPN
fsr-3790	341	6	,	,	PUNCT
fsr-3790	341	7	6,99	6,99	PROPN
fsr-3790	341	8	-	-	SYM
fsr-3790	341	9	106	106	NUM
fsr-3790	341	10	.	.	PUNCT
fsr-3790	342	1	yieh	yieh	PROPN
fsr-3790	342	2	,	,	PUNCT
fsr-3790	342	3	k.	k.	PROPN
fsr-3790	342	4	,	,	PUNCT
fsr-3790	342	5	&	&	CCONJ
fsr-3790	342	6	widdows	widdows	PROPN
fsr-3790	342	7	,	,	PUNCT
fsr-3790	342	8	r.	r.	PROPN
fsr-3790	342	9	(	(	PUNCT
fsr-3790	342	10	1995	1995	NUM
fsr-3790	342	11	)	)	PUNCT
fsr-3790	342	12	.	.	PUNCT
fsr-3790	343	1	households	household	NOUN
fsr-3790	343	2	showing	show	VERB
fsr-3790	343	3	financial	financial	ADJ
fsr-3790	343	4	characteristics	characteristic	NOUN
fsr-3790	343	5	of	of	ADP
fsr-3790	343	6	potential	potential	ADJ
fsr-3790	343	7	bank	bank	NOUN
fsr-3790	343	8	rupts	rupt	NOUN
fsr-3790	343	9	.	.	PUNCT
fsr-3790	344	1	consumer	consumer	NOUN
fsr-3790	344	2	interests	interest	NOUN
fsr-3790	344	3	annual	annual	ADJ
fsr-3790	344	4	,	,	PUNCT
fsr-3790	344	5	41	41	NUM
fsr-3790	344	6	,	,	PUNCT
fsr-3790	344	7	155	155	NUM
fsr-3790	344	8	-	-	SYM
fsr-3790	344	9	160	160	NUM
fsr-3790	344	10	.	.	PUNCT