id	sid	tid	token	lemma	pos
fsr-3832	1	1	pii	pii	PROPN
fsr-3832	1	2	:	:	PUNCT
fsr-3832	1	3	s1057	s1057	NOUN
fsr-3832	1	4	-	-	PUNCT
fsr-3832	1	5	0810(97)90001	0810(97)90001	NUM
fsr-3832	1	6	-	-	PUNCT
fsr-3832	1	7	9	9	NUM
fsr-3832	1	8	from	from	ADP
fsr-3832	1	9	the	the	DET
fsr-3832	1	10	editor	editor	NOUN
fsr-3832	1	11	karen	karen	PROPN
fsr-3832	1	12	eilers	eiler	VERB
fsr-3832	2	1	lahey	lahey	PROPN
fsr-3832	3	1	this	this	DET
fsr-3832	3	2	last	last	ADJ
fsr-3832	3	3	issue	issue	NOUN
fsr-3832	3	4	of	of	ADP
fsr-3832	3	5	volume	volume	NOUN
fsr-3832	3	6	6	6	NUM
fsr-3832	3	7	is	be	AUX
fsr-3832	3	8	devoted	devote	VERB
fsr-3832	3	9	to	to	ADP
fsr-3832	3	10	the	the	DET
fsr-3832	3	11	rigorous	rigorous	ADJ
fsr-3832	3	12	analysis	analysis	NOUN
fsr-3832	3	13	of	of	ADP
fsr-3832	3	14	individual	individual	ADJ
fsr-3832	3	15	investor	investor	NOUN
fsr-3832	3	16	options	option	NOUN
fsr-3832	3	17	in	in	ADP
fsr-3832	3	18	terms	term	NOUN
fsr-3832	3	19	of	of	ADP
fsr-3832	3	20	taxable	taxable	ADJ
fsr-3832	3	21	and	and	CCONJ
fsr-3832	3	22	nontaxable	nontaxable	ADJ
fsr-3832	3	23	fund	fund	NOUN
fsr-3832	3	24	allocations	allocation	NOUN
fsr-3832	3	25	.	.	PUNCT
fsr-3832	4	1	the	the	DET
fsr-3832	4	2	first	first	ADJ
fsr-3832	4	3	two	two	NUM
fsr-3832	4	4	articles	article	NOUN
fsr-3832	4	5	examine	examine	VERB
fsr-3832	4	6	the	the	DET
fsr-3832	4	7	new	new	ADJ
fsr-3832	4	8	choices	choice	NOUN
fsr-3832	4	9	that	that	PRON
fsr-3832	4	10	individual	individual	ADJ
fsr-3832	4	11	investors	investor	NOUN
fsr-3832	4	12	face	face	VERB
fsr-3832	4	13	with	with	ADP
fsr-3832	4	14	their	their	PRON
fsr-3832	4	15	retirement	retirement	NOUN
fsr-3832	4	16	dollars	dollar	NOUN
fsr-3832	4	17	.	.	PUNCT
fsr-3832	5	1	these	these	PRON
fsr-3832	5	2	include	include	VERB
fsr-3832	5	3	deductible	deductible	ADJ
fsr-3832	5	4	iras	ira	NOUN
fsr-3832	5	5	,	,	PUNCT
fsr-3832	5	6	nondeductible	nondeductible	ADJ
fsr-3832	5	7	iras	ira	NOUN
fsr-3832	5	8	,	,	PUNCT
fsr-3832	5	9	the	the	DET
fsr-3832	5	10	new	new	ADJ
fsr-3832	5	11	roth	roth	NOUN
fsr-3832	5	12	iras	ira	NOUN
fsr-3832	5	13	,	,	PUNCT
fsr-3832	5	14	and	and	CCONJ
fsr-3832	5	15	mutual	mutual	ADJ
fsr-3832	5	16	funds	fund	NOUN
fsr-3832	5	17	.	.	PUNCT
fsr-3832	6	1	terry	terry	PROPN
fsr-3832	6	2	l.	l.	PROPN
fsr-3832	6	3	crain	crain	PROPN
fsr-3832	6	4	and	and	CCONJ
fsr-3832	6	5	jeffrey	jeffrey	PROPN
fsr-3832	6	6	r.	r.	PROPN
fsr-3832	6	7	austin	austin	PROPN
fsr-3832	6	8	provide	provide	VERB
fsr-3832	6	9	mathematical	mathematical	ADJ
fsr-3832	6	10	models	model	NOUN
fsr-3832	6	11	for	for	ADP
fsr-3832	6	12	after	after	ADP
fsr-3832	6	13	-	-	PUNCT
fsr-3832	6	14	tax	tax	NOUN
fsr-3832	6	15	accumulations	accumulation	NOUN
fsr-3832	6	16	for	for	ADP
fsr-3832	6	17	each	each	PRON
fsr-3832	6	18	of	of	ADP
fsr-3832	6	19	the	the	DET
fsr-3832	6	20	investment	investment	NOUN
fsr-3832	6	21	alternatives	alternative	NOUN
fsr-3832	6	22	that	that	PRON
fsr-3832	6	23	considers	consider	VERB
fsr-3832	6	24	return	return	NOUN
fsr-3832	6	25	,	,	PUNCT
fsr-3832	6	26	taxable	taxable	ADJ
fsr-3832	6	27	return	return	NOUN
fsr-3832	6	28	,	,	PUNCT
fsr-3832	6	29	time	time	NOUN
fsr-3832	6	30	horizon	horizon	NOUN
fsr-3832	6	31	,	,	PUNCT
fsr-3832	6	32	and	and	CCONJ
fsr-3832	6	33	tax	tax	NOUN
fsr-3832	6	34	rates	rate	NOUN
fsr-3832	6	35	for	for	ADP
fsr-3832	6	36	ordinary	ordinary	ADJ
fsr-3832	6	37	income	income	NOUN
fsr-3832	6	38	and	and	CCONJ
fsr-3832	6	39	capital	capital	NOUN
fsr-3832	6	40	gains	gain	NOUN
fsr-3832	6	41	.	.	PUNCT
fsr-3832	7	1	the	the	DET
fsr-3832	7	2	focus	focus	NOUN
fsr-3832	7	3	in	in	ADP
fsr-3832	7	4	their	their	PRON
fsr-3832	7	5	article	article	NOUN
fsr-3832	7	6	entitled	entitle	VERB
fsr-3832	7	7	,	,	PUNCT
fsr-3832	7	8	“	"	PUNCT
fsr-3832	7	9	an	an	DET
fsr-3832	7	10	analysis	analysis	NOUN
fsr-3832	7	11	of	of	ADP
fsr-3832	7	12	the	the	DET
fsr-3832	7	13	tradeoff	tradeoff	NOUN
fsr-3832	7	14	between	between	ADP
fsr-3832	7	15	tax	tax	NOUN
fsr-3832	7	16	deferred	defer	VERB
fsr-3832	7	17	earnings	earning	NOUN
fsr-3832	7	18	in	in	ADP
fsr-3832	7	19	iras	ira	NOUN
fsr-3832	7	20	and	and	CCONJ
fsr-3832	7	21	preferential	preferential	ADJ
fsr-3832	7	22	capital	capital	NOUN
fsr-3832	7	23	gains	gain	NOUN
fsr-3832	7	24	”	"	PUNCT
fsr-3832	7	25	is	be	AUX
fsr-3832	7	26	on	on	ADP
fsr-3832	7	27	individuals	individual	NOUN
fsr-3832	7	28	who	who	PRON
fsr-3832	7	29	are	be	AUX
fsr-3832	7	30	currently	currently	ADV
fsr-3832	7	31	in	in	ADP
fsr-3832	7	32	the	the	DET
fsr-3832	7	33	3	3	NUM
fsr-3832	7	34	1	1	NUM
fsr-3832	7	35	percent	percent	NOUN
fsr-3832	7	36	or	or	CCONJ
fsr-3832	7	37	higher	high	ADJ
fsr-3832	7	38	tax	tax	NOUN
fsr-3832	7	39	bracket	bracket	NOUN
fsr-3832	7	40	.	.	PUNCT
fsr-3832	8	1	stephan	stephan	PROPN
fsr-3832	8	2	m.	m.	PROPN
fsr-3832	8	3	horan	horan	PROPN
fsr-3832	8	4	,	,	PUNCT
fsr-3832	8	5	jeffrey	jeffrey	PROPN
fsr-3832	8	6	h.	h.	PROPN
fsr-3832	8	7	peterson	peterson	PROPN
fsr-3832	8	8	,	,	PUNCT
fsr-3832	8	9	and	and	CCONJ
fsr-3832	8	10	robert	robert	PROPN
fsr-3832	8	11	mcleod	mcleod	PROPN
fsr-3832	8	12	extend	extend	VERB
fsr-3832	8	13	the	the	DET
fsr-3832	8	14	analysis	analysis	NOUN
fsr-3832	8	15	to	to	ADP
fsr-3832	8	16	those	those	DET
fsr-3832	8	17	individuals	individual	NOUN
fsr-3832	8	18	whose	whose	DET
fsr-3832	8	19	tax	tax	NOUN
fsr-3832	8	20	brackets	bracket	NOUN
fsr-3832	8	21	may	may	AUX
fsr-3832	8	22	be	be	AUX
fsr-3832	8	23	lower	low	ADJ
fsr-3832	8	24	after	after	SCONJ
fsr-3832	8	25	they	they	PRON
fsr-3832	8	26	retire	retire	VERB
fsr-3832	8	27	.	.	PUNCT
fsr-3832	9	1	“	"	PUNCT
fsr-3832	9	2	an	an	DET
fsr-3832	9	3	analysis	analysis	NOUN
fsr-3832	9	4	of	of	ADP
fsr-3832	9	5	non	non	ADJ
fsr-3832	9	6	deductible	deductible	ADJ
fsr-3832	9	7	ira	ira	PROPN
fsr-3832	9	8	contributions	contribution	NOUN
fsr-3832	9	9	and	and	CCONJ
fsr-3832	9	10	roth	roth	PROPN
fsr-3832	9	11	ira	ira	PROPN
fsr-3832	9	12	conversions	conversion	NOUN
fsr-3832	9	13	”	"	PUNCT
fsr-3832	9	14	examines	examine	VERB
fsr-3832	9	15	taxable	taxable	ADJ
fsr-3832	9	16	mutual	mutual	ADJ
fsr-3832	9	17	fund	fund	NOUN
fsr-3832	9	18	investments	investment	NOUN
fsr-3832	9	19	versus	versus	ADP
fsr-3832	9	20	nondeductible	nondeductible	ADJ
fsr-3832	9	21	iras	ira	NOUN
fsr-3832	9	22	and	and	CCONJ
fsr-3832	9	23	the	the	DET
fsr-3832	9	24	desirability	desirability	NOUN
fsr-3832	9	25	of	of	ADP
fsr-3832	9	26	converting	convert	VERB
fsr-3832	9	27	existing	exist	VERB
fsr-3832	9	28	iras	ira	NOUN
fsr-3832	9	29	to	to	ADP
fsr-3832	9	30	roth	roth	PROPN
fsr-3832	9	31	iras	ira	NOUN
fsr-3832	9	32	.	.	PUNCT
fsr-3832	10	1	they	they	PRON
fsr-3832	10	2	find	find	VERB
fsr-3832	10	3	that	that	SCONJ
fsr-3832	10	4	the	the	DET
fsr-3832	10	5	mutual	mutual	ADJ
fsr-3832	10	6	fund	fund	NOUN
fsr-3832	10	7	option	option	NOUN
fsr-3832	10	8	is	be	AUX
fsr-3832	10	9	less	less	ADV
fsr-3832	10	10	attractive	attractive	ADJ
fsr-3832	10	11	when	when	SCONJ
fsr-3832	10	12	withdrawal	withdrawal	NOUN
fsr-3832	10	13	tax	tax	NOUN
fsr-3832	10	14	rates	rate	NOUN
fsr-3832	10	15	decline	decline	VERB
fsr-3832	10	16	and	and	CCONJ
fsr-3832	10	17	that	that	SCONJ
fsr-3832	10	18	the	the	DET
fsr-3832	10	19	conversion	conversion	NOUN
fsr-3832	10	20	to	to	ADP
fsr-3832	10	21	roth	roth	PROPN
fsr-3832	10	22	iras	iras	PROPN
fsr-3832	10	23	works	work	VERB
fsr-3832	10	24	best	good	ADJ
fsr-3832	10	25	for	for	ADP
fsr-3832	10	26	those	those	PRON
fsr-3832	10	27	who	who	PRON
fsr-3832	10	28	will	will	AUX
fsr-3832	10	29	remain	remain	VERB
fsr-3832	10	30	in	in	ADP
fsr-3832	10	31	the	the	DET
fsr-3832	10	32	same	same	ADJ
fsr-3832	10	33	tax	tax	NOUN
fsr-3832	10	34	bracket	bracket	NOUN
fsr-3832	10	35	upon	upon	SCONJ
fsr-3832	10	36	withdrawal	withdrawal	NOUN
fsr-3832	10	37	.	.	PUNCT
fsr-3832	11	1	several	several	ADJ
fsr-3832	11	2	large	large	ADJ
fsr-3832	11	3	mutual	mutual	ADJ
fsr-3832	11	4	funds	fund	NOUN
fsr-3832	11	5	have	have	AUX
fsr-3832	11	6	recently	recently	ADV
fsr-3832	11	7	been	be	AUX
fsr-3832	11	8	closed	close	VERB
fsr-3832	11	9	to	to	ADP
fsr-3832	11	10	new	new	ADJ
fsr-3832	11	11	investors	investor	NOUN
fsr-3832	11	12	,	,	PUNCT
fsr-3832	11	13	and	and	CCONJ
fsr-3832	11	14	are	be	AUX
fsr-3832	11	15	the	the	DET
fsr-3832	11	16	subject	subject	NOUN
fsr-3832	11	17	of	of	ADP
fsr-3832	11	18	the	the	DET
fsr-3832	11	19	article	article	NOUN
fsr-3832	11	20	entitled	entitle	VERB
fsr-3832	11	21	,	,	PUNCT
fsr-3832	11	22	“	"	PUNCT
fsr-3832	11	23	performance	performance	NOUN
fsr-3832	11	24	of	of	ADP
fsr-3832	11	25	mutual	mutual	ADJ
fsr-3832	11	26	funds	fund	NOUN
fsr-3832	11	27	before	before	ADP
fsr-3832	11	28	and	and	CCONJ
fsr-3832	11	29	after	after	ADP
fsr-3832	11	30	closing	close	VERB
fsr-3832	11	31	to	to	ADP
fsr-3832	11	32	new	new	ADJ
fsr-3832	11	33	investors	investor	NOUN
fsr-3832	11	34	”	"	PUNCT
fsr-3832	11	35	.	.	PUNCT
fsr-3832	12	1	herman	herman	PROPN
fsr-3832	12	2	manakyan	manakyan	PROPN
fsr-3832	12	3	and	and	CCONJ
fsr-3832	12	4	kartono	kartono	PROPN
fsr-3832	12	5	liano	liano	PROPN
fsr-3832	12	6	test	test	NOUN
fsr-3832	12	7	the	the	DET
fsr-3832	12	8	impact	impact	NOUN
fsr-3832	12	9	of	of	ADP
fsr-3832	12	10	the	the	DET
fsr-3832	12	11	closing	closing	NOUN
fsr-3832	12	12	of	of	ADP
fsr-3832	12	13	27	27	NUM
fsr-3832	12	14	mutual	mutual	ADJ
fsr-3832	12	15	funds	fund	NOUN
fsr-3832	12	16	.	.	PUNCT
fsr-3832	13	1	they	they	PRON
fsr-3832	13	2	find	find	VERB
fsr-3832	13	3	that	that	SCONJ
fsr-3832	13	4	those	those	DET
fsr-3832	13	5	funds	fund	NOUN
fsr-3832	13	6	that	that	PRON
fsr-3832	13	7	are	be	AUX
fsr-3832	13	8	closed	closed	ADJ
fsr-3832	13	9	do	do	AUX
fsr-3832	13	10	not	not	PART
fsr-3832	13	11	perform	perform	VERB
fsr-3832	13	12	as	as	ADV
fsr-3832	13	13	well	well	ADV
fsr-3832	13	14	after	after	ADP
fsr-3832	13	15	closing	close	VERB
fsr-3832	13	16	as	as	ADP
fsr-3832	13	17	in	in	ADP
fsr-3832	13	18	prior	prior	ADJ
fsr-3832	13	19	years	year	NOUN
fsr-3832	13	20	,	,	PUNCT
fsr-3832	13	21	which	which	PRON
fsr-3832	13	22	raises	raise	VERB
fsr-3832	13	23	the	the	DET
fsr-3832	13	24	question	question	NOUN
fsr-3832	13	25	as	as	ADP
fsr-3832	13	26	to	to	ADP
fsr-3832	13	27	what	what	PRON
fsr-3832	13	28	individual	individual	ADJ
fsr-3832	13	29	investors	investor	NOUN
fsr-3832	13	30	should	should	AUX
fsr-3832	13	31	do	do	AUX
fsr-3832	13	32	if	if	SCONJ
fsr-3832	13	33	they	they	PRON
fsr-3832	13	34	are	be	AUX
fsr-3832	13	35	in	in	ADP
fsr-3832	13	36	such	such	DET
fsr-3832	13	37	a	a	DET
fsr-3832	13	38	fund	fund	NOUN
fsr-3832	13	39	.	.	PUNCT
fsr-3832	14	1	a	a	DET
fsr-3832	14	2	canadian	canadian	ADJ
fsr-3832	14	3	perspective	perspective	NOUN
fsr-3832	14	4	on	on	ADP
fsr-3832	14	5	an	an	DET
fsr-3832	14	6	alternative	alternative	NOUN
fsr-3832	14	7	to	to	ADP
fsr-3832	14	8	united	united	PROPN
fsr-3832	14	9	states	states	PROPN
fsr-3832	14	10	’	'	PUNCT
fsr-3832	14	11	equity	equity	NOUN
fsr-3832	14	12	enhanced	enhance	VERB
fsr-3832	14	13	certifi	certifi	NOUN
fsr-3832	14	14	cates	cate	NOUN
fsr-3832	14	15	of	of	ADP
fsr-3832	14	16	deposit	deposit	NOUN
fsr-3832	14	17	are	be	AUX
fsr-3832	14	18	explained	explain	VERB
fsr-3832	14	19	and	and	CCONJ
fsr-3832	14	20	analyzed	analyze	VERB
fsr-3832	14	21	by	by	ADP
fsr-3832	14	22	moshe	moshe	PROPN
fsr-3832	14	23	arye	arye	PROPN
fsr-3832	14	24	milevsky	milevsky	PROPN
fsr-3832	14	25	and	and	CCONJ
fsr-3832	14	26	sharon	sharon	PROPN
fsr-3832	14	27	kim	kim	PROPN
fsr-3832	14	28	in	in	ADP
fsr-3832	14	29	an	an	DET
fsr-3832	14	30	article	article	NOUN
fsr-3832	14	31	entitled	entitle	VERB
fsr-3832	14	32	,	,	PUNCT
fsr-3832	14	33	“	"	PUNCT
fsr-3832	14	34	the	the	DET
fsr-3832	14	35	optimal	optimal	ADJ
fsr-3832	14	36	choice	choice	NOUN
fsr-3832	14	37	of	of	ADP
fsr-3832	14	38	index	index	NOUN
fsr-3832	14	39	-	-	PUNCT
fsr-3832	14	40	linked	link	VERB
fsr-3832	14	41	gics	gic	NOUN
fsr-3832	14	42	:	:	PUNCT
fsr-3832	14	43	some	some	DET
fsr-3832	14	44	canadian	canadian	ADJ
fsr-3832	14	45	evi	evi	NOUN
fsr-3832	14	46	dence	dence	NOUN
fsr-3832	14	47	”	"	PUNCT
fsr-3832	14	48	.	.	PUNCT
fsr-3832	15	1	these	these	DET
fsr-3832	15	2	instruments	instrument	NOUN
fsr-3832	15	3	are	be	AUX
fsr-3832	15	4	known	know	VERB
fsr-3832	15	5	as	as	ADP
fsr-3832	15	6	indexed	index	VERB
fsr-3832	15	7	linked	link	VERB
fsr-3832	15	8	guaranteed	guarantee	VERB
fsr-3832	15	9	investment	investment	NOUN
fsr-3832	15	10	certificates	certificate	NOUN
fsr-3832	15	11	.	.	PUNCT
fsr-3832	16	1	the	the	DET
fsr-3832	16	2	authors	author	NOUN
fsr-3832	16	3	use	use	VERB
fsr-3832	16	4	concepts	concept	NOUN
fsr-3832	16	5	from	from	ADP
fsr-3832	16	6	option	option	NOUN
fsr-3832	16	7	pricing	pricing	NOUN
fsr-3832	16	8	theory	theory	NOUN
fsr-3832	16	9	to	to	PART
fsr-3832	16	10	value	value	VERB
fsr-3832	16	11	them	they	PRON
fsr-3832	16	12	by	by	ADP
fsr-3832	16	13	decomposing	decompose	VERB
fsr-3832	16	14	the	the	DET
fsr-3832	16	15	payoff	payoff	NOUN
fsr-3832	16	16	into	into	ADP
fsr-3832	16	17	a	a	DET
fsr-3832	16	18	zero	zero	NUM
fsr-3832	16	19	-	-	PUNCT
fsr-3832	16	20	coupon	coupon	NOUN
fsr-3832	16	21	bond	bond	NOUN
fsr-3832	16	22	and	and	CCONJ
fsr-3832	16	23	call	call	VERB
fsr-3832	16	24	options	option	NOUN
fsr-3832	16	25	on	on	ADP
fsr-3832	16	26	the	the	DET
fsr-3832	16	27	underlying	underlie	VERB
fsr-3832	16	28	stock	stock	NOUN
fsr-3832	16	29	index	index	NOUN
fsr-3832	16	30	as	as	SCONJ
fsr-3832	16	31	suggested	suggest	VERB
fsr-3832	16	32	in	in	ADP
fsr-3832	16	33	a	a	DET
fsr-3832	16	34	paper	paper	NOUN
fsr-3832	16	35	by	by	ADP
fsr-3832	16	36	robert	robert	PROPN
fsr-3832	16	37	brooks	brooks	PROPN
fsr-3832	16	38	in	in	ADP
fsr-3832	16	39	volume	volume	NOUN
fsr-3832	16	40	5	5	NUM
fsr-3832	16	41	,	,	PUNCT
fsr-3832	16	42	number	number	NOUN
fsr-3832	16	43	2	2	NUM
fsr-3832	16	44	.	.	PUNCT
fsr-3832	17	1	“	"	PUNCT
fsr-3832	17	2	a	a	DET
fsr-3832	17	3	simple	simple	ADJ
fsr-3832	17	4	and	and	CCONJ
fsr-3832	17	5	effective	effective	ADJ
fsr-3832	17	6	trading	trading	NOUN
fsr-3832	17	7	rule	rule	NOUN
fsr-3832	17	8	for	for	ADP
fsr-3832	17	9	individual	individual	ADJ
fsr-3832	17	10	investors	investor	NOUN
fsr-3832	17	11	”	"	PUNCT
fsr-3832	17	12	addresses	address	VERB
fsr-3832	17	13	a	a	DET
fsr-3832	17	14	trading	trading	NOUN
fsr-3832	17	15	rule	rule	NOUN
fsr-3832	17	16	for	for	ADP
fsr-3832	17	17	individual	individual	ADJ
fsr-3832	17	18	investors	investor	NOUN
fsr-3832	17	19	that	that	PRON
fsr-3832	17	20	outperforms	outperform	VERB
fsr-3832	17	21	a	a	DET
fsr-3832	17	22	passive	passive	ADJ
fsr-3832	17	23	buy	buy	NOUN
fsr-3832	17	24	and	and	CCONJ
fsr-3832	17	25	hold	hold	VERB
fsr-3832	17	26	strategy	strategy	NOUN
fsr-3832	17	27	.	.	PUNCT
fsr-3832	18	1	laurie	laurie	PROPN
fsr-3832	18	2	prather	prather	PROPN
fsr-3832	18	3	and	and	CCONJ
fsr-3832	18	4	william	william	PROPN
fsr-3832	18	5	bertin	bertin	PROPN
fsr-3832	18	6	test	test	VERB
fsr-3832	18	7	the	the	DET
fsr-3832	18	8	effect	effect	NOUN
fsr-3832	18	9	of	of	ADP
fsr-3832	18	10	the	the	DET
fsr-3832	18	11	announcement	announcement	NOUN
fsr-3832	18	12	of	of	ADP
fsr-3832	18	13	discount	discount	NOUN
fsr-3832	18	14	rate	rate	NOUN
fsr-3832	18	15	changes	change	NOUN
fsr-3832	18	16	in	in	ADP
fsr-3832	18	17	predicting	predict	VERB
fsr-3832	18	18	market	market	NOUN
fsr-3832	18	19	movements	movement	NOUN
fsr-3832	18	20	over	over	ADP
fsr-3832	18	21	a	a	DET
fsr-3832	18	22	period	period	NOUN
fsr-3832	18	23	of	of	ADP
fsr-3832	18	24	61	61	NUM
fsr-3832	18	25	years	year	NOUN
fsr-3832	18	26	.	.	PUNCT
fsr-3832	19	1	ix	ix	ADP
fsr-3832	19	2	financial	financial	PROPN
fsr-3832	19	3	services	service	NOUN
fsr-3832	19	4	review	review	NOUN
fsr-3832	19	5	6(4	6(4	NUM
fsr-3832	19	6	)	)	PUNCT
fsr-3832	20	1	1997	1997	NUM
fsr-3832	20	2	ryan	ryan	PROPN
fsr-3832	20	3	b.	b.	PROPN
fsr-3832	20	4	lee	lee	PROPN
fsr-3832	20	5	and	and	CCONJ
fsr-3832	20	6	j.	j.	PROPN
fsr-3832	20	7	tim	tim	PROPN
fsr-3832	20	8	query	query	PROPN
fsr-3832	20	9	provide	provide	VERB
fsr-3832	20	10	a	a	DET
fsr-3832	20	11	review	review	NOUN
fsr-3832	20	12	of	of	ADP
fsr-3832	20	13	the	the	DET
fsr-3832	20	14	7th	7th	ADJ
fsr-3832	20	15	edition	edition	NOUN
fsr-3832	20	16	of	of	ADP
fsr-3832	20	17	risk	risk	NOUN
fsr-3832	20	18	manage	manage	VERB
fsr-3832	20	19	ment	ment	NOUN
fsr-3832	20	20	and	and	CCONJ
fsr-3832	20	21	insurance	insurance	NOUN
fsr-3832	20	22	by	by	ADP
fsr-3832	20	23	s.	s.	PROPN
fsr-3832	20	24	travis	travis	PROPN
fsr-3832	20	25	pritchett	pritchett	PROPN
fsr-3832	20	26	,	,	PUNCT
fsr-3832	20	27	joan	joan	PROPN
fsr-3832	20	28	t.	t.	PROPN
fsr-3832	20	29	schmit	schmit	PROPN
fsr-3832	20	30	,	,	PUNCT
fsr-3832	20	31	helen	helen	PROPN
fsr-3832	20	32	i.	i.	PROPN
fsr-3832	20	33	doerpinghaus	doerpinghaus	PROPN
fsr-3832	20	34	,	,	PUNCT
fsr-3832	20	35	and	and	CCONJ
fsr-3832	20	36	james	james	PROPN
fsr-3832	20	37	l.	l.	PROPN
fsr-3832	20	38	atheam	atheam	PROPN
fsr-3832	20	39	.	.	PUNCT
fsr-3832	21	1	douglas	douglas	PROPN
fsr-3832	21	2	kahl	kahl	PROPN
fsr-3832	21	3	,	,	PUNCT
fsr-3832	21	4	who	who	PRON
fsr-3832	21	5	is	be	AUX
fsr-3832	21	6	responsible	responsible	ADJ
fsr-3832	21	7	for	for	ADP
fsr-3832	21	8	this	this	DET
fsr-3832	21	9	column	column	NOUN
fsr-3832	21	10	needs	need	VERB
fsr-3832	21	11	additional	additional	ADJ
fsr-3832	21	12	vol	vol	NOUN
fsr-3832	21	13	unteers	unteer	NOUN
fsr-3832	21	14	.	.	PUNCT
fsr-3832	22	1	if	if	SCONJ
fsr-3832	22	2	you	you	PRON
fsr-3832	22	3	are	be	AUX
fsr-3832	22	4	interested	interested	ADJ
fsr-3832	22	5	in	in	ADP
fsr-3832	22	6	reviewing	review	VERB
fsr-3832	22	7	a	a	DET
fsr-3832	22	8	book	book	NOUN
fsr-3832	22	9	or	or	CCONJ
fsr-3832	22	10	a	a	DET
fsr-3832	22	11	website	website	NOUN
fsr-3832	22	12	,	,	PUNCT
fsr-3832	22	13	please	please	INTJ
fsr-3832	22	14	let	let	VERB
fsr-3832	22	15	him	he	PRON
fsr-3832	22	16	know	know	VERB
fsr-3832	22	17	.	.	PUNCT