id	sid	tid	token	lemma	pos
fsr-3815	1	1	pii	pii	PROPN
fsr-3815	1	2	:	:	PUNCT
fsr-3815	1	3	s1057	s1057	NOUN
fsr-3815	1	4	-	-	PUNCT
fsr-3815	1	5	0810(97)90019	0810(97)90019	NUM
fsr-3815	1	6	-	-	PUNCT
fsr-3815	1	7	6	6	NUM
fsr-3815	1	8	from	from	ADP
fsr-3815	1	9	the	the	DET
fsr-3815	1	10	editor	editor	NOUN
fsr-3815	1	11	karen	karen	PROPN
fsr-3815	1	12	eilers	eiler	VERB
fsr-3815	1	13	lahey	lahey	PROPN
fsr-3815	1	14	the	the	DET
fsr-3815	1	15	lead	lead	ADJ
fsr-3815	1	16	article	article	NOUN
fsr-3815	1	17	by	by	ADP
fsr-3815	1	18	james	james	PROPN
fsr-3815	1	19	s.	s.	PROPN
fsr-3815	1	20	ang	ang	PROPN
fsr-3815	1	21	and	and	CCONJ
fsr-3815	1	22	ah	ah	INTJ
fsr-3815	1	23	m.	m.	NOUN
fsr-3815	1	24	fatemi	fatemi	PROPN
fsr-3815	1	25	is	be	AUX
fsr-3815	1	26	entitled	entitle	VERB
fsr-3815	1	27	“	"	PUNCT
fsr-3815	1	28	personal	personal	ADJ
fsr-3815	1	29	bankruptcy	bankruptcy	NOUN
fsr-3815	1	30	costs	cost	NOUN
fsr-3815	1	31	:	:	PUNCT
fsr-3815	1	32	their	their	PRON
fsr-3815	1	33	relevance	relevance	NOUN
fsr-3815	1	34	and	and	CCONJ
fsr-3815	1	35	some	some	DET
fsr-3815	1	36	estimates	estimate	NOUN
fsr-3815	1	37	.	.	PUNCT
fsr-3815	1	38	”	"	PUNCT
fsr-3815	2	1	numerous	numerous	ADJ
fsr-3815	2	2	theoretical	theoretical	ADJ
fsr-3815	2	3	and	and	CCONJ
fsr-3815	2	4	empirical	empirical	ADJ
fsr-3815	2	5	research	research	NOUN
fsr-3815	2	6	articles	article	NOUN
fsr-3815	2	7	have	have	AUX
fsr-3815	2	8	appeared	appear	VERB
fsr-3815	2	9	over	over	ADP
fsr-3815	2	10	the	the	DET
fsr-3815	2	11	years	year	NOUN
fsr-3815	2	12	to	to	PART
fsr-3815	2	13	explain	explain	VERB
fsr-3815	2	14	corporate	corporate	ADJ
fsr-3815	2	15	bankruptcy	bankruptcy	NOUN
fsr-3815	2	16	and	and	CCONJ
fsr-3815	2	17	its	its	PRON
fsr-3815	2	18	costs	cost	NOUN
fsr-3815	2	19	,	,	PUNCT
fsr-3815	2	20	and	and	CCONJ
fsr-3815	2	21	the	the	DET
fsr-3815	2	22	popular	popular	ADJ
fsr-3815	2	23	press	press	NOUN
fsr-3815	2	24	frequently	frequently	ADV
fsr-3815	2	25	cite	cite	VERB
fsr-3815	2	26	bankruptcy	bankruptcy	NOUN
fsr-3815	2	27	court	court	NOUN
fsr-3815	2	28	statistics	statistic	NOUN
fsr-3815	2	29	to	to	PART
fsr-3815	2	30	indicate	indicate	VERB
fsr-3815	2	31	that	that	SCONJ
fsr-3815	2	32	an	an	DET
fsr-3815	2	33	ever	ever	ADV
fsr-3815	2	34	increasing	increase	VERB
fsr-3815	2	35	number	number	NOUN
fsr-3815	2	36	of	of	ADP
fsr-3815	2	37	individuals	individual	NOUN
fsr-3815	2	38	elect	elect	VERB
fsr-3815	2	39	to	to	PART
fsr-3815	2	40	declare	declare	VERB
fsr-3815	2	41	personal	personal	ADJ
fsr-3815	2	42	bankruptcy	bankruptcy	NOUN
fsr-3815	2	43	.	.	PUNCT
fsr-3815	3	1	however	however	ADV
fsr-3815	3	2	,	,	PUNCT
fsr-3815	3	3	there	there	PRON
fsr-3815	3	4	have	have	AUX
fsr-3815	3	5	not	not	PART
fsr-3815	3	6	been	be	AUX
fsr-3815	3	7	any	any	DET
fsr-3815	3	8	articles	article	NOUN
fsr-3815	3	9	that	that	PRON
fsr-3815	3	10	seek	seek	VERB
fsr-3815	3	11	to	to	PART
fsr-3815	3	12	provide	provide	VERB
fsr-3815	3	13	a	a	DET
fsr-3815	3	14	theoretical	theoretical	ADJ
fsr-3815	3	15	basis	basis	NOUN
fsr-3815	3	16	for	for	ADP
fsr-3815	3	17	personal	personal	ADJ
fsr-3815	3	18	bankruptcy	bankruptcy	NOUN
fsr-3815	3	19	.	.	PUNCT
fsr-3815	4	1	ang	ang	PROPN
fsr-3815	4	2	and	and	CCONJ
fsr-3815	4	3	fatemi	fatemi	PROPN
fsr-3815	4	4	develop	develop	VERB
fsr-3815	4	5	the	the	DET
fsr-3815	4	6	first	first	ADJ
fsr-3815	4	7	such	such	ADJ
fsr-3815	4	8	theory	theory	NOUN
fsr-3815	4	9	and	and	CCONJ
fsr-3815	4	10	provide	provide	VERB
fsr-3815	4	11	testable	testable	ADJ
fsr-3815	4	12	hypothesis	hypothesis	NOUN
fsr-3815	4	13	of	of	ADP
fsr-3815	4	14	bank	bank	NOUN
fsr-3815	4	15	ruptcy	ruptcy	NOUN
fsr-3815	4	16	costs	cost	NOUN
fsr-3815	4	17	.	.	PUNCT
fsr-3815	5	1	“	"	PUNCT
fsr-3815	5	2	an	an	DET
fsr-3815	5	3	application	application	NOUN
fsr-3815	5	4	of	of	ADP
fsr-3815	5	5	fuzzy	fuzzy	ADJ
fsr-3815	5	6	set	set	NOUN
fsr-3815	5	7	theory	theory	NOUN
fsr-3815	5	8	to	to	ADP
fsr-3815	5	9	the	the	DET
fsr-3815	5	10	individual	individual	ADJ
fsr-3815	5	11	investor	investor	NOUN
fsr-3815	5	12	problem	problem	NOUN
fsr-3815	5	13	”	"	PUNCT
fsr-3815	5	14	by	by	ADP
fsr-3815	5	15	manuel	manuel	NOUN
fsr-3815	5	16	tarrazo	tarrazo	NOUN
fsr-3815	5	17	is	be	AUX
fsr-3815	5	18	based	base	VERB
fsr-3815	5	19	on	on	ADP
fsr-3815	5	20	a	a	DET
fsr-3815	5	21	paper	paper	NOUN
fsr-3815	5	22	he	he	PRON
fsr-3815	5	23	presented	present	VERB
fsr-3815	5	24	at	at	ADP
fsr-3815	5	25	the	the	DET
fsr-3815	5	26	1996	1996	NUM
fsr-3815	5	27	academy	academy	NOUN
fsr-3815	5	28	of	of	ADP
fsr-3815	5	29	financial	financial	ADJ
fsr-3815	5	30	services	service	NOUN
fsr-3815	5	31	.	.	PUNCT
fsr-3815	6	1	the	the	DET
fsr-3815	6	2	article	article	NOUN
fsr-3815	6	3	is	be	AUX
fsr-3815	6	4	a	a	DET
fsr-3815	6	5	tutorial	tutorial	NOUN
fsr-3815	6	6	on	on	ADP
fsr-3815	6	7	fuzzy	fuzzy	ADJ
fsr-3815	6	8	set	set	NOUN
fsr-3815	6	9	theory	theory	NOUN
fsr-3815	6	10	and	and	CCONJ
fsr-3815	6	11	its	its	PRON
fsr-3815	6	12	applicability	applicability	NOUN
fsr-3815	6	13	to	to	ADP
fsr-3815	6	14	asset	asset	NOUN
fsr-3815	6	15	allocation	allocation	NOUN
fsr-3815	6	16	in	in	ADP
fsr-3815	6	17	terms	term	NOUN
fsr-3815	6	18	of	of	ADP
fsr-3815	6	19	:	:	PUNCT
fsr-3815	6	20	(	(	PUNCT
fsr-3815	6	21	a	a	X
fsr-3815	6	22	)	)	PUNCT
fsr-3815	6	23	investor	investor	NOUN
fsr-3815	6	24	age	age	NOUN
fsr-3815	6	25	,	,	PUNCT
fsr-3815	6	26	(	(	PUNCT
fsr-3815	6	27	b	b	NOUN
fsr-3815	6	28	)	)	PUNCT
fsr-3815	6	29	type	type	NOUN
fsr-3815	6	30	of	of	ADP
fsr-3815	6	31	assets	asset	NOUN
fsr-3815	6	32	that	that	PRON
fsr-3815	6	33	includes	include	VERB
fsr-3815	6	34	savings	saving	NOUN
fsr-3815	6	35	accounts	account	NOUN
fsr-3815	6	36	,	,	PUNCT
fsr-3815	6	37	corporate	corporate	ADJ
fsr-3815	6	38	bonds	bond	NOUN
fsr-3815	6	39	,	,	PUNCT
fsr-3815	6	40	common	common	ADJ
fsr-3815	6	41	stock	stock	NOUN
fsr-3815	6	42	,	,	PUNCT
fsr-3815	6	43	and	and	CCONJ
fsr-3815	6	44	real	real	ADJ
fsr-3815	6	45	estate	estate	NOUN
fsr-3815	6	46	,	,	PUNCT
fsr-3815	6	47	and	and	CCONJ
fsr-3815	6	48	(	(	PUNCT
fsr-3815	6	49	c	c	NOUN
fsr-3815	6	50	)	)	PUNCT
fsr-3815	6	51	asset	asset	NOUN
fsr-3815	6	52	properties	property	NOUN
fsr-3815	6	53	of	of	ADP
fsr-3815	6	54	liquidity	liquidity	NOUN
fsr-3815	6	55	,	,	PUNCT
fsr-3815	6	56	income	income	NOUN
fsr-3815	6	57	,	,	PUNCT
fsr-3815	6	58	appreciation	appreciation	NOUN
fsr-3815	6	59	and	and	CCONJ
fsr-3815	6	60	safety	safety	NOUN
fsr-3815	6	61	.	.	PUNCT
fsr-3815	7	1	susan	susan	PROPN
fsr-3815	7	2	logan	logan	PROPN
fsr-3815	7	3	nelson	nelson	PROPN
fsr-3815	7	4	and	and	CCONJ
fsr-3815	7	5	theron	theron	PROPN
fsr-3815	7	6	r.	r.	PROPN
fsr-3815	7	7	nelson	nelson	PROPN
fsr-3815	7	8	report	report	PROPN
fsr-3815	7	9	on	on	ADP
fsr-3815	7	10	a	a	DET
fsr-3815	7	11	series	series	NOUN
fsr-3815	7	12	of	of	ADP
fsr-3815	7	13	surveys	survey	NOUN
fsr-3815	7	14	that	that	PRON
fsr-3815	7	15	they	they	PRON
fsr-3815	7	16	have	have	AUX
fsr-3815	7	17	conducted	conduct	VERB
fsr-3815	7	18	to	to	PART
fsr-3815	7	19	determine	determine	VERB
fsr-3815	7	20	the	the	DET
fsr-3815	7	21	public	public	NOUN
fsr-3815	7	22	’s	’s	PART
fsr-3815	7	23	recognition	recognition	NOUN
fsr-3815	7	24	of	of	ADP
fsr-3815	7	25	professional	professional	ADJ
fsr-3815	7	26	designations	designation	NOUN
fsr-3815	7	27	.	.	PUNCT
fsr-3815	8	1	their	their	PRON
fsr-3815	8	2	article	article	NOUN
fsr-3815	8	3	entitled	entitle	VERB
fsr-3815	8	4	,	,	PUNCT
fsr-3815	8	5	“	"	PUNCT
fsr-3815	8	6	the	the	DET
fsr-3815	8	7	use	use	NOUN
fsr-3815	8	8	of	of	ADP
fsr-3815	8	9	professional	professional	ADJ
fsr-3815	8	10	designations	designation	NOUN
fsr-3815	8	11	in	in	ADP
fsr-3815	8	12	the	the	DET
fsr-3815	8	13	real	real	ADJ
fsr-3815	8	14	estate	estate	NOUN
fsr-3815	8	15	industry	industry	NOUN
fsr-3815	8	16	”	"	PUNCT
fsr-3815	8	17	contains	contain	VERB
fsr-3815	8	18	a	a	DET
fsr-3815	8	19	dis	dis	NOUN
fsr-3815	8	20	cussion	cussion	NOUN
fsr-3815	8	21	of	of	ADP
fsr-3815	8	22	the	the	DET
fsr-3815	8	23	goals	goal	NOUN
fsr-3815	8	24	of	of	ADP
fsr-3815	8	25	professional	professional	ADJ
fsr-3815	8	26	certification	certification	NOUN
fsr-3815	8	27	and	and	CCONJ
fsr-3815	8	28	the	the	DET
fsr-3815	8	29	process	process	NOUN
fsr-3815	8	30	of	of	ADP
fsr-3815	8	31	obtaining	obtain	VERB
fsr-3815	8	32	it	it	PRON
fsr-3815	8	33	.	.	PUNCT
fsr-3815	9	1	they	they	PRON
fsr-3815	9	2	note	note	VERB
fsr-3815	9	3	that	that	SCONJ
fsr-3815	9	4	the	the	DET
fsr-3815	9	5	most	most	ADV
fsr-3815	9	6	recognized	recognize	VERB
fsr-3815	9	7	professional	professional	ADJ
fsr-3815	9	8	designation	designation	NOUN
fsr-3815	9	9	is	be	AUX
fsr-3815	9	10	the	the	DET
fsr-3815	9	11	cpa	cpa	NOUN
fsr-3815	9	12	,	,	PUNCT
fsr-3815	9	13	and	and	CCONJ
fsr-3815	9	14	that	that	SCONJ
fsr-3815	9	15	the	the	DET
fsr-3815	9	16	cfp	cfp	PROPN
fsr-3815	9	17	appears	appear	VERB
fsr-3815	9	18	to	to	PART
fsr-3815	9	19	be	be	AUX
fsr-3815	9	20	gaining	gain	VERB
fsr-3815	9	21	increased	increase	VERB
fsr-3815	9	22	recognition	recognition	NOUN
fsr-3815	9	23	during	during	ADP
fsr-3815	9	24	the	the	DET
fsr-3815	9	25	period	period	NOUN
fsr-3815	9	26	of	of	ADP
fsr-3815	9	27	the	the	DET
fsr-3815	9	28	study	study	NOUN
fsr-3815	9	29	from	from	ADP
fsr-3815	9	30	1991	1991	NUM
fsr-3815	9	31	to	to	ADP
fsr-3815	9	32	1996	1996	NUM
fsr-3815	9	33	.	.	PUNCT
fsr-3815	10	1	“	"	PUNCT
fsr-3815	10	2	an	an	DET
fsr-3815	10	3	overview	overview	NOUN
fsr-3815	10	4	of	of	ADP
fsr-3815	10	5	financial	financial	ADJ
fsr-3815	10	6	services	service	NOUN
fsr-3815	10	7	resources	resource	NOUN
fsr-3815	10	8	on	on	ADP
fsr-3815	10	9	the	the	DET
fsr-3815	10	10	internet	internet	NOUN
fsr-3815	10	11	”	"	PUNCT
fsr-3815	10	12	by	by	ADP
fsr-3815	10	13	brian	brian	PROPN
fsr-3815	10	14	grinder	grinder	PROPN
fsr-3815	10	15	pro	pro	ADV
fsr-3815	10	16	vides	vide	VERB
fsr-3815	10	17	a	a	DET
fsr-3815	10	18	review	review	NOUN
fsr-3815	10	19	of	of	ADP
fsr-3815	10	20	the	the	DET
fsr-3815	10	21	academic	academic	ADJ
fsr-3815	10	22	literature	literature	NOUN
fsr-3815	10	23	on	on	ADP
fsr-3815	10	24	the	the	DET
fsr-3815	10	25	impact	impact	NOUN
fsr-3815	10	26	of	of	ADP
fsr-3815	10	27	the	the	DET
fsr-3815	10	28	internet	internet	NOUN
fsr-3815	10	29	on	on	ADP
fsr-3815	10	30	education	education	NOUN
fsr-3815	10	31	and	and	CCONJ
fsr-3815	10	32	examples	example	NOUN
fsr-3815	10	33	of	of	ADP
fsr-3815	10	34	current	current	ADJ
fsr-3815	10	35	sites	site	NOUN
fsr-3815	10	36	that	that	PRON
fsr-3815	10	37	can	can	AUX
fsr-3815	10	38	be	be	AUX
fsr-3815	10	39	used	use	VERB
fsr-3815	10	40	by	by	ADP
fsr-3815	10	41	financial	financial	ADJ
fsr-3815	10	42	service	service	NOUN
fsr-3815	10	43	specialties	specialty	NOUN
fsr-3815	10	44	.	.	PUNCT
fsr-3815	11	1	he	he	PRON
fsr-3815	11	2	constructs	construct	VERB
fsr-3815	11	3	a	a	DET
fsr-3815	11	4	stand	stand	VERB
fsr-3815	11	5	-	-	PUNCT
fsr-3815	11	6	alone	alone	ADJ
fsr-3815	11	7	table	table	NOUN
fsr-3815	11	8	that	that	PRON
fsr-3815	11	9	can	can	AUX
fsr-3815	11	10	be	be	AUX
fsr-3815	11	11	used	use	VERB
fsr-3815	11	12	as	as	ADP
fsr-3815	11	13	a	a	DET
fsr-3815	11	14	convenient	convenient	ADJ
fsr-3815	11	15	source	source	NOUN
fsr-3815	11	16	of	of	ADP
fsr-3815	11	17	annotated	annotated	ADJ
fsr-3815	11	18	information	information	NOUN
fsr-3815	11	19	on	on	ADP
fsr-3815	11	20	spe	spe	PROPN
fsr-3815	11	21	cific	cific	NOUN
fsr-3815	11	22	websites	website	NOUN
fsr-3815	11	23	.	.	PUNCT
fsr-3815	12	1	the	the	DET
fsr-3815	12	2	table	table	NOUN
fsr-3815	12	3	is	be	AUX
fsr-3815	12	4	organized	organize	VERB
fsr-3815	12	5	by	by	ADP
fsr-3815	12	6	the	the	DET
fsr-3815	12	7	following	follow	VERB
fsr-3815	12	8	categories	category	NOUN
fsr-3815	12	9	:	:	PUNCT
fsr-3815	12	10	(	(	PUNCT
fsr-3815	12	11	a	a	X
fsr-3815	12	12	)	)	PUNCT
fsr-3815	12	13	investments	investment	NOUN
fsr-3815	12	14	,	,	PUNCT
fsr-3815	12	15	(	(	PUNCT
fsr-3815	12	16	b	b	X
fsr-3815	12	17	)	)	PUNCT
fsr-3815	12	18	mutual	mutual	ADJ
fsr-3815	12	19	funds	fund	NOUN
fsr-3815	12	20	,	,	PUNCT
fsr-3815	12	21	(	(	PUNCT
fsr-3815	12	22	c	c	NOUN
fsr-3815	12	23	)	)	PUNCT
fsr-3815	12	24	banking	banking	NOUN
fsr-3815	12	25	/	/	SYM
fsr-3815	12	26	banking	banking	NOUN
fsr-3815	12	27	services	service	NOUN
fsr-3815	12	28	,	,	PUNCT
fsr-3815	12	29	(	(	PUNCT
fsr-3815	12	30	d	d	X
fsr-3815	12	31	)	)	PUNCT
fsr-3815	12	32	financial	financial	ADJ
fsr-3815	12	33	planning	planning	NOUN
fsr-3815	12	34	/	/	SYM
fsr-3815	12	35	pension	pension	NOUN
fsr-3815	12	36	and	and	CCONJ
fsr-3815	12	37	retirement	retirement	NOUN
fsr-3815	12	38	planning	planning	NOUN
fsr-3815	12	39	/	/	SYM
fsr-3815	12	40	estate	estate	NOUN
fsr-3815	12	41	planning	planning	NOUN
fsr-3815	12	42	,	,	PUNCT
fsr-3815	12	43	(	(	PUNCT
fsr-3815	12	44	e	e	NOUN
fsr-3815	12	45	)	)	PUNCT
fsr-3815	12	46	tax	tax	NOUN
fsr-3815	12	47	planning	planning	NOUN
fsr-3815	12	48	,	,	PUNCT
fsr-3815	12	49	(	(	PUNCT
fsr-3815	12	50	f	f	X
fsr-3815	12	51	)	)	PUNCT
fsr-3815	12	52	real	real	ADJ
fsr-3815	12	53	estate	estate	NOUN
fsr-3815	12	54	,	,	PUNCT
fsr-3815	12	55	(	(	PUNCT
fsr-3815	12	56	g	g	NOUN
fsr-3815	12	57	)	)	PUNCT
fsr-3815	12	58	insurance	insurance	NOUN
fsr-3815	12	59	,	,	PUNCT
fsr-3815	12	60	(	(	PUNCT
fsr-3815	12	61	h	h	NOUN
fsr-3815	12	62	)	)	PUNCT
fsr-3815	12	63	financial	financial	ADJ
fsr-3815	12	64	coun	coun	NOUN
fsr-3815	12	65	seling	seling	NOUN
fsr-3815	12	66	,	,	PUNCT
fsr-3815	12	67	(	(	PUNCT
fsr-3815	12	68	i	i	NOUN
fsr-3815	12	69	)	)	PUNCT
fsr-3815	12	70	employee	employee	NOUN
fsr-3815	12	71	benefits	benefit	NOUN
fsr-3815	12	72	,	,	PUNCT
fsr-3815	12	73	and	and	CCONJ
fsr-3815	12	74	(	(	PUNCT
fsr-3815	12	75	i	i	NOUN
fsr-3815	12	76	)	)	PUNCT
fsr-3815	12	77	education	education	NOUN
fsr-3815	12	78	in	in	ADP
fsr-3815	12	79	financial	financial	ADJ
fsr-3815	12	80	services	service	NOUN
fsr-3815	12	81	.	.	PUNCT
fsr-3815	13	1	julie	julie	PROPN
fsr-3815	13	2	a.b	a.b	PROPN
fsr-3815	13	3	.	.	PROPN
fsr-3815	13	4	cagle	cagle	PROPN
fsr-3815	13	5	and	and	CCONJ
fsr-3815	13	6	gary	gary	PROPN
fsr-3815	13	7	e.	e.	PROPN
fsr-3815	13	8	porter	porter	PROPN
fsr-3815	13	9	examine	examine	VERB
fsr-3815	13	10	the	the	DET
fsr-3815	13	11	potential	potential	ADJ
fsr-3815	13	12	profit	profit	NOUN
fsr-3815	13	13	for	for	ADP
fsr-3815	13	14	depositors	depositor	NOUN
fsr-3815	13	15	of	of	ADP
fsr-3815	13	16	investing	invest	VERB
fsr-3815	13	17	in	in	ADP
fsr-3815	13	18	ipos	ipos	NOUN
fsr-3815	13	19	.	.	PUNCT
fsr-3815	14	1	their	their	PRON
fsr-3815	14	2	article	article	NOUN
fsr-3815	14	3	entitled	entitle	VERB
fsr-3815	14	4	,	,	PUNCT
fsr-3815	14	5	“	"	PUNCT
fsr-3815	14	6	conversions	conversion	NOUN
fsr-3815	14	7	of	of	ADP
fsr-3815	14	8	mutual	mutual	ADJ
fsr-3815	14	9	savings	saving	NOUN
fsr-3815	14	10	institutions	institution	NOUN
fsr-3815	14	11	:	:	PUNCT
fsr-3815	14	12	do	do	AUX
fsr-3815	14	13	initial	initial	ADJ
fsr-3815	14	14	returns	return	NOUN
fsr-3815	14	15	from	from	ADP
fsr-3815	14	16	these	these	DET
fsr-3815	14	17	ipos	ipos	NOUN
fsr-3815	14	18	provide	provide	VERB
fsr-3815	14	19	investors	investor	NOUN
fsr-3815	14	20	with	with	ADP
fsr-3815	14	21	windfall	windfall	NOUN
fsr-3815	14	22	profits	profit	NOUN
fsr-3815	14	23	?	?	PUNCT
fsr-3815	14	24	’	'	PUNCT
fsr-3815	14	25	finds	find	VERB
fsr-3815	14	26	that	that	SCONJ
fsr-3815	14	27	the	the	DET
fsr-3815	14	28	initial	initial	ADJ
fsr-3815	14	29	stock	stock	NOUN
fsr-3815	14	30	offers	offer	NOUN
fsr-3815	14	31	are	be	AUX
fsr-3815	14	32	not	not	PART
fsr-3815	14	33	priced	price	VERB
fsr-3815	14	34	differently	differently	ADV
fsr-3815	14	35	than	than	ADP
fsr-3815	14	36	other	other	ADJ
fsr-3815	14	37	financial	financial	ADJ
fsr-3815	14	38	institutions	institution	NOUN
fsr-3815	14	39	.	.	PUNCT
fsr-3815	15	1	the	the	DET
fsr-3815	15	2	regular	regular	ADJ
fsr-3815	15	3	column	column	NOUN
fsr-3815	15	4	,	,	PUNCT
fsr-3815	15	5	book	book	NOUN
fsr-3815	15	6	,	,	PUNCT
fsr-3815	15	7	software	software	NOUN
fsr-3815	15	8	and	and	CCONJ
fsr-3815	15	9	web	web	NOUN
fsr-3815	15	10	site	site	NOUN
fsr-3815	15	11	reviews	review	NOUN
fsr-3815	15	12	,	,	PUNCT
fsr-3815	15	13	reviews	review	VERB
fsr-3815	15	14	a	a	DET
fsr-3815	15	15	textbook	textbook	NOUN
fsr-3815	15	16	and	and	CCONJ
fsr-3815	15	17	two	two	NUM
fsr-3815	15	18	websites	website	NOUN
fsr-3815	15	19	.	.	PUNCT
fsr-3815	16	1	the	the	DET
fsr-3815	16	2	textbook	textbook	NOUN
fsr-3815	16	3	written	write	VERB
fsr-3815	16	4	by	by	ADP
fsr-3815	16	5	j.	j.	PROPN
fsr-3815	16	6	kimball	kimball	PROPN
fsr-3815	16	7	dietrich	dietrich	PROPN
fsr-3815	16	8	is	be	AUX
fsr-3815	16	9	entitled	entitle	VERB
fsr-3815	16	10	the	the	DET
fsr-3815	16	11	financial	financial	ADJ
fsr-3815	16	12	v	v	PROPN
fsr-3815	16	13	vi	vi	PROPN
fsr-3815	16	14	financial	financial	ADJ
fsr-3815	16	15	services	service	NOUN
fsr-3815	16	16	review	review	VERB
fsr-3815	16	17	6	6	NUM
fsr-3815	16	18	(	(	PUNCT
fsr-3815	16	19	1	1	NUM
fsr-3815	16	20	)	)	PUNCT
fsr-3815	16	21	1997	1997	NUM
fsr-3815	16	22	services	service	NOUN
fsr-3815	16	23	and	and	CCONJ
fsr-3815	16	24	financial	financial	ADJ
fsr-3815	16	25	institutions	institution	NOUN
fsr-3815	16	26	and	and	CCONJ
fsr-3815	16	27	is	be	AUX
fsr-3815	16	28	reviewed	review	VERB
fsr-3815	16	29	by	by	ADP
fsr-3815	16	30	james	james	PROPN
fsr-3815	16	31	marchand	marchand	PROPN
fsr-3815	16	32	.	.	PUNCT
fsr-3815	17	1	j.	j.	PROPN
fsr-3815	17	2	tim	tim	PROPN
fsr-3815	17	3	query	query	PROPN
fsr-3815	17	4	examines	examine	VERB
fsr-3815	17	5	the	the	DET
fsr-3815	17	6	american	american	ADJ
fsr-3815	17	7	risk	risk	NOUN
fsr-3815	17	8	and	and	CCONJ
fsr-3815	17	9	insurance	insurance	NOUN
fsr-3815	17	10	association	association	NOUN
fsr-3815	17	11	(	(	PUNCT
fsr-3815	17	12	aria	aria	NOUN
fsr-3815	17	13	)	)	PUNCT
fsr-3815	17	14	website	website	NOUN
fsr-3815	17	15	and	and	CCONJ
fsr-3815	17	16	douglas	douglas	PROPN
fsr-3815	17	17	r.	r.	PROPN
fsr-3815	17	18	kahl	kahl	PROPN
fsr-3815	17	19	looks	look	VERB
fsr-3815	17	20	at	at	ADP
fsr-3815	17	21	the	the	DET
fsr-3815	17	22	mutual	mutual	ADJ
fsr-3815	17	23	fund	fund	NOUN
fsr-3815	17	24	investor	investor	NOUN
fsr-3815	17	25	’s	’s	PART
fsr-3815	17	26	center	center	NOUN
fsr-3815	17	27	site	site	NOUN
fsr-3815	17	28	.	.	PUNCT