id	sid	tid	token	lemma	pos
fsr-3833	1	1	pii	pii	PROPN
fsr-3833	1	2	:	:	PUNCT
fsr-3833	1	3	s1057	s1057	NOUN
fsr-3833	1	4	-	-	PUNCT
fsr-3833	1	5	0810(97)90002	0810(97)90002	NUM
fsr-3833	1	6	-	-	PUNCT
fsr-3833	1	7	0	0	NUM
fsr-3833	1	8	financial	financial	ADJ
fsr-3833	1	9	services	service	NOUN
fsr-3833	1	10	review	review	NOUN
fsr-3833	1	11	,	,	PUNCT
fsr-3833	1	12	6(4	6(4	NUM
fsr-3833	1	13	):	):	PUNCT
fsr-3833	1	14	227	227	NUM
fsr-3833	1	15	-	-	SYM
fsr-3833	1	16	242	242	NUM
fsr-3833	1	17	copyright	copyright	NOUN
fsr-3833	1	18	0	0	NUM
fsr-3833	1	19	1997	1997	NUM
fsr-3833	1	20	by	by	ADP
fsr-3833	1	21	jai	jai	PROPN
fsr-3833	1	22	press	press	PROPN
fsr-3833	1	23	inc	inc	PROPN
fsr-3833	1	24	.	.	PROPN
fsr-3833	1	25	issn	issn	PROPN
fsr-3833	1	26	:	:	PUNCT
fsr-3833	1	27	1057	1057	NUM
fsr-3833	1	28	-	-	SYM
fsr-3833	1	29	0810	0810	NUM
fsr-3833	1	30	all	all	DET
fsr-3833	1	31	rights	right	NOUN
fsr-3833	1	32	of	of	ADP
fsr-3833	1	33	reproduction	reproduction	NOUN
fsr-3833	1	34	in	in	ADP
fsr-3833	1	35	any	any	DET
fsr-3833	1	36	form	form	NOUN
fsr-3833	1	37	reserved	reserve	VERB
fsr-3833	1	38	.	.	PUNCT
fsr-3833	2	1	an	an	DET
fsr-3833	2	2	analysis	analysis	NOUN
fsr-3833	2	3	of	of	ADP
fsr-3833	2	4	the	the	DET
fsr-3833	2	5	tradeoff	tradeoff	NOUN
fsr-3833	2	6	between	between	ADP
fsr-3833	2	7	tax	tax	NOUN
fsr-3833	2	8	deferred	defer	VERB
fsr-3833	2	9	earnings	earning	NOUN
fsr-3833	2	10	in	in	ADP
fsr-3833	2	11	iras	ira	NOUN
fsr-3833	2	12	and	and	CCONJ
fsr-3833	2	13	preferential	preferential	ADJ
fsr-3833	2	14	capital	capital	NOUN
fsr-3833	2	15	gains	gain	NOUN
fsr-3833	2	16	terry	terry	PROPN
fsr-3833	2	17	l.	l.	PROPN
fsr-3833	2	18	crain	crain	PROPN
fsr-3833	2	19	jeffrey	jeffrey	PROPN
fsr-3833	2	20	r.	r.	PROPN
fsr-3833	2	21	austin	austin	PROPN
fsr-3833	2	22	this	this	DET
fsr-3833	2	23	paper	paper	NOUN
fsr-3833	2	24	extends	extend	VERB
fsr-3833	2	25	prior	prior	ADJ
fsr-3833	2	26	research	research	NOUN
fsr-3833	2	27	in	in	ADP
fsr-3833	2	28	evaluating	evaluate	VERB
fsr-3833	2	29	the	the	DET
fsr-3833	2	30	decision	decision	NOUN
fsr-3833	2	31	of	of	ADP
fsr-3833	2	32	whether	whether	SCONJ
fsr-3833	2	33	to	to	PART
fsr-3833	2	34	invest	invest	VERB
fsr-3833	2	35	in	in	ADP
fsr-3833	2	36	a	a	DET
fsr-3833	2	37	mutualfund	mutualfund	NOUN
fsr-3833	2	38	either	either	CCONJ
fsr-3833	2	39	outright	outright	ADJ
fsr-3833	2	40	or	or	CCONJ
fsr-3833	2	41	through	through	ADP
fsr-3833	2	42	one	one	NUM
fsr-3833	2	43	of	of	ADP
fsr-3833	2	44	the	the	DET
fsr-3833	2	45	three	three	NUM
fsr-3833	2	46	available	available	ADJ
fsr-3833	2	47	iras	ira	NOUN
fsr-3833	2	48	:	:	PUNCT
fsr-3833	2	49	the	the	DET
fsr-3833	2	50	deductible	deductible	ADJ
fsr-3833	2	51	ira	ira	PROPN
fsr-3833	2	52	,	,	PUNCT
fsr-3833	2	53	the	the	DET
fsr-3833	2	54	roth	roth	PROPN
fsr-3833	2	55	ira	ira	PROPN
fsr-3833	2	56	,	,	PUNCT
fsr-3833	2	57	and	and	CCONJ
fsr-3833	2	58	the	the	DET
fsr-3833	2	59	nondeductible	nondeductible	ADJ
fsr-3833	2	60	ira	ira	PROPN
fsr-3833	2	61	.	.	PUNCT
fsr-3833	3	1	we	we	PRON
fsr-3833	3	2	provide	provide	VERB
fsr-3833	3	3	mathematical	mathematical	ADJ
fsr-3833	3	4	models	model	NOUN
fsr-3833	3	5	for	for	ADP
fsr-3833	3	6	after	after	ADP
fsr-3833	3	7	-	-	PUNCT
fsr-3833	3	8	tax	tax	NOUN
fsr-3833	3	9	accumulations	accumulation	NOUN
fsr-3833	3	10	for	for	ADP
fsr-3833	3	11	each	each	PRON
fsr-3833	3	12	of	of	ADP
fsr-3833	3	13	the	the	DET
fsr-3833	3	14	investments	investment	NOUN
fsr-3833	3	15	that	that	PRON
fsr-3833	3	16	are	be	AUX
fsr-3833	3	17	a	a	DET
fsr-3833	3	18	function	function	NOUN
fsr-3833	3	19	of	of	ADP
fsr-3833	3	20	return	return	NOUN
fsr-3833	3	21	,	,	PUNCT
fsr-3833	3	22	the	the	DET
fsr-3833	3	23	percentage	percentage	NOUN
fsr-3833	3	24	of	of	ADP
fsr-3833	3	25	the	the	DET
fsr-3833	3	26	return	return	NOUN
fsr-3833	3	27	currently	currently	ADV
fsr-3833	3	28	taxable	taxable	ADJ
fsr-3833	3	29	to	to	ADP
fsr-3833	3	30	the	the	DET
fsr-3833	3	31	investor	investor	NOUN
fsr-3833	3	32	,	,	PUNCT
fsr-3833	3	33	the	the	DET
fsr-3833	3	34	time	time	NOUN
fsr-3833	3	35	horizon	horizon	NOUN
fsr-3833	3	36	of	of	ADP
fsr-3833	3	37	the	the	DET
fsr-3833	3	38	invest	inv	ADJ
fsr-3833	3	39	ment	ment	NOUN
fsr-3833	3	40	,	,	PUNCT
fsr-3833	3	41	the	the	DET
fsr-3833	3	42	capital	capital	NOUN
fsr-3833	3	43	gain	gain	VERB
fsr-3833	3	44	tax	tax	NOUN
fsr-3833	3	45	rate	rate	NOUN
fsr-3833	3	46	,	,	PUNCT
fsr-3833	3	47	and	and	CCONJ
fsr-3833	3	48	the	the	DET
fsr-3833	3	49	ordinary	ordinary	ADJ
fsr-3833	3	50	income	income	NOUN
fsr-3833	3	51	tax	tax	NOUN
fsr-3833	3	52	rate	rate	NOUN
fsr-3833	3	53	.	.	PUNCT
fsr-3833	4	1	the	the	DET
fsr-3833	4	2	roth	roth	PROPN
fsr-3833	4	3	ira	ira	PROPN
fsr-3833	4	4	and	and	CCONJ
fsr-3833	4	5	the	the	DET
fsr-3833	4	6	deductible	deductible	ADJ
fsr-3833	4	7	ira	ira	PROPN
fsr-3833	4	8	always	always	ADV
fsr-3833	4	9	dominate	dominate	VERB
fsr-3833	4	10	investments	investment	NOUN
fsr-3833	4	11	in	in	ADP
fsr-3833	4	12	the	the	DET
fsr-3833	4	13	nondeductible	nondeductible	ADJ
fsr-3833	4	14	ira	ira	PROPN
fsr-3833	4	15	or	or	CCONJ
fsr-3833	4	16	through	through	ADP
fsr-3833	4	17	out	out	ADP
fsr-3833	4	18	right	right	ADJ
fsr-3833	4	19	investment	investment	NOUN
fsr-3833	4	20	.	.	PUNCT
fsr-3833	5	1	however	however	ADV
fsr-3833	5	2	,	,	PUNCT
fsr-3833	5	3	in	in	ADP
fsr-3833	5	4	comparing	compare	VERB
fsr-3833	5	5	the	the	DET
fsr-3833	5	6	nondeductible	nondeductible	ADJ
fsr-3833	5	7	ira	ira	PROPN
fsr-3833	5	8	and	and	CCONJ
fsr-3833	5	9	outright	outright	ADJ
fsr-3833	5	10	investments	investment	NOUN
fsr-3833	5	11	,	,	PUNCT
fsr-3833	5	12	the	the	DET
fsr-3833	5	13	outcome	outcome	NOUN
fsr-3833	5	14	is	be	AUX
fsr-3833	5	15	dependent	dependent	ADJ
fsr-3833	5	16	on	on	ADP
fsr-3833	5	17	the	the	DET
fsr-3833	5	18	investment	investment	NOUN
fsr-3833	5	19	goals	goal	NOUN
fsr-3833	5	20	of	of	ADP
fsr-3833	5	21	the	the	DET
fsr-3833	5	22	mutualfind	mutualfind	NOUN
fsr-3833	5	23	and	and	CCONJ
fsr-3833	5	24	whether	whether	SCONJ
fsr-3833	5	25	it	it	PRON
fsr-3833	5	26	generates	generate	VERB
fsr-3833	5	27	substantial	substantial	ADJ
fsr-3833	5	28	dividend	dividend	NOUN
fsr-3833	5	29	distributions	distribution	NOUN
fsr-3833	5	30	or	or	CCONJ
fsr-3833	5	31	capital	capital	NOUN
fsr-3833	5	32	gain	gain	NOUN
fsr-3833	5	33	distributions	distribution	NOUN
fsr-3833	5	34	.	.	PUNCT
fsr-3833	6	1	mutualfunds	mutualfund	VERB
fsr-3833	6	2	with	with	ADP
fsr-3833	6	3	small	small	ADJ
fsr-3833	6	4	dividend	dividend	NOUN
fsr-3833	6	5	and	and	CCONJ
fsr-3833	6	6	capital	capital	NOUN
fsr-3833	6	7	gain	gain	NOUN
fsr-3833	6	8	distributions	distribution	NOUN
fsr-3833	6	9	may	may	AUX
fsr-3833	6	10	accumulate	accumulate	VERB
fsr-3833	6	11	larger	large	ADJ
fsr-3833	6	12	amounts	amount	NOUN
fsr-3833	6	13	if	if	SCONJ
fsr-3833	6	14	held	hold	VERB
fsr-3833	6	15	outright	outright	ADV
fsr-3833	6	16	while	while	SCONJ
fsr-3833	6	17	mutualfunds	mutualfund	VERB
fsr-3833	6	18	that	that	PRON
fsr-3833	6	19	pay	pay	VERB
fsr-3833	6	20	substantial	substantial	ADJ
fsr-3833	6	21	dividends	dividend	NOUN
fsr-3833	6	22	or	or	CCONJ
fsr-3833	6	23	make	make	VERB
fsr-3833	6	24	sub	sub	NOUN
fsr-3833	6	25	stantial	stantial	ADJ
fsr-3833	6	26	capital	capital	NOUN
fsr-3833	6	27	gain	gain	NOUN
fsr-3833	6	28	distributions	distribution	NOUN
fsr-3833	6	29	accumulate	accumulate	VERB
fsr-3833	6	30	larger	large	ADJ
fsr-3833	6	31	after	after	ADP
fsr-3833	6	32	-	-	PUNCT
fsr-3833	6	33	tax	tax	NOUN
fsr-3833	6	34	amounts	amount	NOUN
fsr-3833	6	35	when	when	SCONJ
fsr-3833	6	36	invested	invest	VERB
fsr-3833	6	37	in	in	ADP
fsr-3833	6	38	a	a	DET
fsr-3833	6	39	nondeductible	nondeductible	ADJ
fsr-3833	6	40	ira	ira	PROPN
fsr-3833	6	41	.	.	PUNCT
fsr-3833	7	1	i.	i.	PROPN
fsr-3833	7	2	introduction	introduction	PROPN
fsr-3833	7	3	today	today	NOUN
fsr-3833	7	4	’s	’s	PART
fsr-3833	7	5	financial	financial	ADJ
fsr-3833	7	6	markets	market	NOUN
fsr-3833	7	7	provide	provide	VERB
fsr-3833	7	8	investors	investor	NOUN
fsr-3833	7	9	with	with	ADP
fsr-3833	7	10	numerous	numerous	ADJ
fsr-3833	7	11	investment	investment	NOUN
fsr-3833	7	12	alternatives	alternative	NOUN
fsr-3833	7	13	.	.	PUNCT
fsr-3833	8	1	not	not	PART
fsr-3833	8	2	only	only	ADV
fsr-3833	8	3	are	be	AUX
fsr-3833	8	4	there	there	PRON
fsr-3833	8	5	many	many	ADJ
fsr-3833	8	6	specific	specific	ADJ
fsr-3833	8	7	investments	investment	NOUN
fsr-3833	8	8	to	to	PART
fsr-3833	8	9	choose	choose	VERB
fsr-3833	8	10	from	from	ADP
fsr-3833	8	11	,	,	PUNCT
fsr-3833	8	12	but	but	CCONJ
fsr-3833	8	13	the	the	DET
fsr-3833	8	14	u.s	u.s	PROPN
fsr-3833	8	15	.	.	PROPN
fsr-3833	8	16	income	income	NOUN
fsr-3833	8	17	tax	tax	NOUN
fsr-3833	8	18	system	system	NOUN
fsr-3833	8	19	adds	add	VERB
fsr-3833	8	20	another	another	DET
fsr-3833	8	21	layer	layer	NOUN
fsr-3833	8	22	of	of	ADP
fsr-3833	8	23	complexity	complexity	NOUN
fsr-3833	8	24	to	to	ADP
fsr-3833	8	25	the	the	DET
fsr-3833	8	26	investment	investment	NOUN
fsr-3833	8	27	decision	decision	NOUN
fsr-3833	8	28	.	.	PUNCT
fsr-3833	9	1	with	with	ADP
fsr-3833	9	2	the	the	DET
fsr-3833	9	3	passage	passage	NOUN
fsr-3833	9	4	of	of	ADP
fsr-3833	9	5	the	the	DET
fsr-3833	9	6	tax	tax	NOUN
fsr-3833	9	7	payer	payer	NOUN
fsr-3833	9	8	relief	relief	NOUN
fsr-3833	9	9	act	act	NOUN
fsr-3833	9	10	of	of	ADP
fsr-3833	9	11	1997	1997	NUM
fsr-3833	9	12	,	,	PUNCT
fsr-3833	9	13	investors	investor	NOUN
fsr-3833	9	14	now	now	ADV
fsr-3833	9	15	have	have	VERB
fsr-3833	9	16	three	three	NUM
fsr-3833	9	17	iras	ira	NOUN
fsr-3833	9	18	to	to	PART
fsr-3833	9	19	invest	invest	VERB
fsr-3833	9	20	in	in	ADP
fsr-3833	9	21	for	for	ADP
fsr-3833	9	22	their	their	PRON
fsr-3833	9	23	retirement	retirement	NOUN
fsr-3833	9	24	.	.	PUNCT
fsr-3833	10	1	these	these	PRON
fsr-3833	10	2	are	be	AUX
fsr-3833	10	3	(	(	PUNCT
fsr-3833	10	4	1	1	NUM
fsr-3833	10	5	)	)	PUNCT
fsr-3833	10	6	deductible	deductible	ADJ
fsr-3833	10	7	iras	ira	NOUN
fsr-3833	10	8	,	,	PUNCT
fsr-3833	10	9	(	(	PUNCT
fsr-3833	10	10	2	2	X
fsr-3833	10	11	)	)	PUNCT
fsr-3833	10	12	roth	roth	NOUN
fsr-3833	10	13	iras	ira	NOUN
fsr-3833	10	14	,	,	PUNCT
fsr-3833	10	15	and	and	CCONJ
fsr-3833	10	16	(	(	PUNCT
fsr-3833	10	17	3	3	X
fsr-3833	10	18	)	)	PUNCT
fsr-3833	10	19	nondeductible	nondeductible	ADJ
fsr-3833	10	20	iras	ira	NOUN
fsr-3833	10	21	.	.	PUNCT
fsr-3833	11	1	deductible	deductible	ADJ
fsr-3833	11	2	iras	ira	NOUN
fsr-3833	11	3	and	and	CCONJ
fsr-3833	11	4	roth	roth	PROPN
fsr-3833	11	5	iras	ira	NOUN
fsr-3833	11	6	are	be	AUX
fsr-3833	11	7	always	always	ADV
fsr-3833	11	8	preferable	preferable	ADJ
fsr-3833	11	9	to	to	ADP
fsr-3833	11	10	nondeductible	nondeductible	ADJ
fsr-3833	11	11	iras	ira	NOUN
fsr-3833	11	12	for	for	ADP
fsr-3833	11	13	taxpayers	taxpayer	NOUN
fsr-3833	11	14	who	who	PRON
fsr-3833	11	15	qual	qual	ADJ
fsr-3833	11	16	ify	ify	PROPN
fsr-3833	11	17	for	for	ADP
fsr-3833	11	18	them	they	PRON
fsr-3833	11	19	.	.	PUNCT
fsr-3833	12	1	however	however	ADV
fsr-3833	12	2	,	,	PUNCT
fsr-3833	12	3	deductible	deductible	ADJ
fsr-3833	12	4	iras	ira	NOUN
fsr-3833	12	5	and	and	CCONJ
fsr-3833	12	6	roth	roth	PROPN
fsr-3833	12	7	iras	ira	NOUN
fsr-3833	12	8	are	be	AUX
fsr-3833	12	9	both	both	PRON
fsr-3833	12	10	subject	subject	ADJ
fsr-3833	12	11	to	to	ADP
fsr-3833	12	12	adjusted	adjust	VERB
fsr-3833	12	13	gross	gross	ADJ
fsr-3833	12	14	income	income	NOUN
fsr-3833	12	15	(	(	PUNCT
fsr-3833	12	16	agi	agi	NOUN
fsr-3833	12	17	)	)	PUNCT
fsr-3833	12	18	limitations	limitation	NOUN
fsr-3833	12	19	,	,	PUNCT
fsr-3833	12	20	leaving	leave	VERB
fsr-3833	12	21	nondeductible	nondeductible	ADJ
fsr-3833	12	22	iras	ira	NOUN
fsr-3833	12	23	as	as	SCONJ
fsr-3833	12	24	the	the	DET
fsr-3833	12	25	iras	ira	NOUN
fsr-3833	12	26	available	available	ADJ
fsr-3833	12	27	for	for	ADP
fsr-3833	12	28	upper	upper	ADJ
fsr-3833	12	29	income	income	NOUN
fsr-3833	12	30	individuals	individual	NOUN
fsr-3833	12	31	covered	cover	VERB
fsr-3833	12	32	by	by	ADP
fsr-3833	12	33	another	another	DET
fsr-3833	12	34	retirement	retirement	NOUN
fsr-3833	12	35	plan	plan	NOUN
fsr-3833	12	36	.	.	PUNCT
fsr-3833	13	1	terry	terry	PROPN
fsr-3833	13	2	l.	l.	PROPN
fsr-3833	13	3	crain	crain	PROPN
fsr-3833	13	4	and	and	CCONJ
fsr-3833	13	5	jeffrey	jeffrey	PROPN
fsr-3833	13	6	r.	r.	PROPN
fsr-3833	13	7	austin	austin	PROPN
fsr-3833	13	8	l	l	PROPN
fsr-3833	13	9	school	school	NOUN
fsr-3833	13	10	of	of	ADP
fsr-3833	13	11	accounting	accounting	NOUN
fsr-3833	13	12	,	,	PUNCT
fsr-3833	13	13	michael	michael	PROPN
fsr-3833	13	14	f.	f.	PROPN
fsr-3833	13	15	price	price	PROPN
fsr-3833	13	16	college	college	PROPN
fsr-3833	13	17	of	of	ADP
fsr-3833	13	18	business	business	NOUN
fsr-3833	13	19	,	,	PUNCT
fsr-3833	13	20	university	university	PROPN
fsr-3833	13	21	of	of	ADP
fsr-3833	13	22	oklahoma	oklahoma	PROPN
fsr-3833	13	23	,	,	PUNCT
fsr-3833	13	24	307	307	NUM
fsr-3833	13	25	west	west	NOUN
fsr-3833	13	26	brooks	brooks	PROPN
fsr-3833	13	27	,	,	PUNCT
fsr-3833	13	28	room	room	NOUN
fsr-3833	13	29	200	200	NUM
fsr-3833	13	30	,	,	PUNCT
fsr-3833	13	31	norman	norman	PROPN
fsr-3833	13	32	,	,	PUNCT
fsr-3833	13	33	ok	ok	ADJ
fsr-3833	13	34	730194450	730194450	NUM
fsr-3833	13	35	;	;	PUNCT
fsr-3833	13	36	e	e	X
fsr-3833	13	37	-	-	NOUN
fsr-3833	13	38	mail	mail	NOUN
fsr-3833	13	39	:	:	PUNCT
fsr-3833	13	40	tcrain@ou.edu	tcrain@ou.edu	PROPN
fsr-3833	13	41	.	.	NOUN
fsr-3833	13	42	228	228	NUM
fsr-3833	13	43	financial	financial	ADJ
fsr-3833	13	44	services	service	NOUN
fsr-3833	13	45	review	review	NOUN
fsr-3833	13	46	6(4	6(4	NUM
fsr-3833	13	47	)	)	PUNCT
fsr-3833	13	48	1997	1997	NUM
fsr-3833	14	1	while	while	SCONJ
fsr-3833	14	2	earnings	earning	NOUN
fsr-3833	14	3	from	from	ADP
fsr-3833	14	4	nondeductible	nondeductible	ADJ
fsr-3833	14	5	iras	ira	NOUN
fsr-3833	14	6	accumulate	accumulate	VERB
fsr-3833	14	7	tax	tax	NOUN
fsr-3833	14	8	deferred	defer	VERB
fsr-3833	14	9	,	,	PUNCT
fsr-3833	14	10	later	later	ADJ
fsr-3833	14	11	distributions	distribution	NOUN
fsr-3833	14	12	are	be	AUX
fsr-3833	14	13	taxed	tax	VERB
fsr-3833	14	14	at	at	ADP
fsr-3833	14	15	ordinary	ordinary	ADJ
fsr-3833	14	16	income	income	NOUN
fsr-3833	14	17	tax	tax	NOUN
fsr-3833	14	18	rates	rate	NOUN
fsr-3833	14	19	.	.	PUNCT
fsr-3833	15	1	recent	recent	ADJ
fsr-3833	15	2	increases	increase	NOUN
fsr-3833	15	3	in	in	ADP
fsr-3833	15	4	the	the	DET
fsr-3833	15	5	ordinary	ordinary	ADJ
fsr-3833	15	6	income	income	NOUN
fsr-3833	15	7	tax	tax	NOUN
fsr-3833	15	8	rate	rate	NOUN
fsr-3833	15	9	and	and	CCONJ
fsr-3833	15	10	decreases	decrease	NOUN
fsr-3833	15	11	in	in	ADP
fsr-3833	15	12	the	the	DET
fsr-3833	15	13	capital	capital	NOUN
fsr-3833	15	14	gain	gain	VERB
fsr-3833	15	15	tax	tax	NOUN
fsr-3833	15	16	rate	rate	NOUN
fsr-3833	15	17	have	have	AUX
fsr-3833	15	18	raised	raise	VERB
fsr-3833	15	19	the	the	DET
fsr-3833	15	20	question	question	NOUN
fsr-3833	15	21	of	of	ADP
fsr-3833	15	22	whether	whether	SCONJ
fsr-3833	15	23	individuals	individual	NOUN
fsr-3833	15	24	should	should	AUX
fsr-3833	15	25	invest	invest	VERB
fsr-3833	15	26	in	in	ADP
fsr-3833	15	27	a	a	DET
fsr-3833	15	28	nondeductible	nondeductible	ADJ
fsr-3833	15	29	ira	ira	NOUN
fsr-3833	15	30	or	or	CCONJ
fsr-3833	15	31	make	make	VERB
fsr-3833	15	32	an	an	DET
fsr-3833	15	33	outright	outright	ADJ
fsr-3833	15	34	investment	investment	NOUN
fsr-3833	15	35	in	in	ADP
fsr-3833	15	36	a	a	DET
fsr-3833	15	37	mutual	mutual	ADJ
fsr-3833	15	38	fund	fund	NOUN
fsr-3833	15	39	.	.	PUNCT
fsr-3833	16	1	in	in	ADP
fsr-3833	16	2	this	this	DET
fsr-3833	16	3	paper	paper	NOUN
fsr-3833	16	4	,	,	PUNCT
fsr-3833	16	5	we	we	PRON
fsr-3833	16	6	hold	hold	VERB
fsr-3833	16	7	the	the	DET
fsr-3833	16	8	specific	specific	ADJ
fsr-3833	16	9	investment	investment	NOUN
fsr-3833	16	10	(	(	PUNCT
fsr-3833	16	11	a	a	DET
fsr-3833	16	12	mutual	mutual	ADJ
fsr-3833	16	13	fund	fund	NOUN
fsr-3833	16	14	)	)	PUNCT
fsr-3833	16	15	constant	constant	ADJ
fsr-3833	16	16	and	and	CCONJ
fsr-3833	16	17	examine	examine	VERB
fsr-3833	16	18	the	the	DET
fsr-3833	16	19	amounts	amount	NOUN
fsr-3833	16	20	an	an	DET
fsr-3833	16	21	investor	investor	NOUN
fsr-3833	16	22	may	may	AUX
fsr-3833	16	23	accumulate	accumulate	VERB
fsr-3833	16	24	in	in	ADP
fsr-3833	16	25	after	after	ADP
fsr-3833	16	26	-	-	PUNCT
fsr-3833	16	27	tax	tax	NOUN
fsr-3833	16	28	dollars	dollar	NOUN
fsr-3833	16	29	in	in	ADP
fsr-3833	16	30	a	a	DET
fsr-3833	16	31	deductible	deductible	ADJ
fsr-3833	16	32	ira	ira	PROPN
fsr-3833	16	33	,	,	PUNCT
fsr-3833	16	34	roth	roth	PROPN
fsr-3833	16	35	ira	ira	PROPN
fsr-3833	16	36	,	,	PUNCT
fsr-3833	16	37	nondeduct	nondeduct	NOUN
fsr-3833	16	38	ible	ible	ADJ
fsr-3833	16	39	ira	ira	PROPN
fsr-3833	16	40	,	,	PUNCT
fsr-3833	16	41	and	and	CCONJ
fsr-3833	16	42	in	in	ADP
fsr-3833	16	43	an	an	DET
fsr-3833	16	44	outright	outright	ADJ
fsr-3833	16	45	investment	investment	NOUN
fsr-3833	16	46	in	in	ADP
fsr-3833	16	47	a	a	DET
fsr-3833	16	48	mutual	mutual	ADJ
fsr-3833	16	49	fund	fund	NOUN
fsr-3833	16	50	.	.	PUNCT
fsr-3833	17	1	the	the	DET
fsr-3833	17	2	mathematical	mathematical	ADJ
fsr-3833	17	3	solution	solution	NOUN
fsr-3833	17	4	for	for	ADP
fsr-3833	17	5	the	the	DET
fsr-3833	17	6	decision	decision	NOUN
fsr-3833	17	7	between	between	ADP
fsr-3833	17	8	the	the	DET
fsr-3833	17	9	deductible	deductible	ADJ
fsr-3833	17	10	ira	ira	PROPN
fsr-3833	17	11	and	and	CCONJ
fsr-3833	17	12	the	the	DET
fsr-3833	17	13	roth	roth	PROPN
fsr-3833	17	14	ira	ira	PROPN
fsr-3833	17	15	is	be	AUX
fsr-3833	17	16	straightforward	straightforward	ADJ
fsr-3833	17	17	.	.	PUNCT
fsr-3833	18	1	due	due	ADP
fsr-3833	18	2	to	to	ADP
fsr-3833	18	3	greater	great	ADJ
fsr-3833	18	4	tax	tax	NOUN
fsr-3833	18	5	incentives	incentive	NOUN
fsr-3833	18	6	for	for	ADP
fsr-3833	18	7	the	the	DET
fsr-3833	18	8	roth	roth	PROPN
fsr-3833	18	9	ira	ira	PROPN
fsr-3833	18	10	and	and	CCONJ
fsr-3833	18	11	the	the	DET
fsr-3833	18	12	deductible	deductible	ADJ
fsr-3833	18	13	ira	ira	PROPN
fsr-3833	18	14	,	,	PUNCT
fsr-3833	18	15	the	the	DET
fsr-3833	18	16	decision	decision	NOUN
fsr-3833	18	17	between	between	ADP
fsr-3833	18	18	either	either	CCONJ
fsr-3833	18	19	the	the	PRON
fsr-3833	18	20	of	of	ADP
fsr-3833	18	21	those	those	DET
fsr-3833	18	22	investments	investment	NOUN
fsr-3833	18	23	and	and	CCONJ
fsr-3833	18	24	the	the	DET
fsr-3833	18	25	nondeductible	nondeductible	ADJ
fsr-3833	18	26	ira	ira	PROPN
fsr-3833	18	27	is	be	AUX
fsr-3833	18	28	obvious	obvious	ADJ
fsr-3833	18	29	.	.	PUNCT
fsr-3833	19	1	however	however	ADV
fsr-3833	19	2	,	,	PUNCT
fsr-3833	19	3	the	the	DET
fsr-3833	19	4	comparison	comparison	NOUN
fsr-3833	19	5	between	between	ADP
fsr-3833	19	6	the	the	DET
fsr-3833	19	7	nondeductible	nondeductible	ADJ
fsr-3833	19	8	ira	ira	PROPN
fsr-3833	19	9	and	and	CCONJ
fsr-3833	19	10	the	the	DET
fsr-3833	19	11	outright	outright	ADJ
fsr-3833	19	12	investment	investment	NOUN
fsr-3833	19	13	in	in	ADP
fsr-3833	19	14	a	a	DET
fsr-3833	19	15	mutual	mutual	ADJ
fsr-3833	19	16	fund	fund	NOUN
fsr-3833	19	17	is	be	AUX
fsr-3833	19	18	very	very	ADV
fsr-3833	19	19	com	com	NOUN
fsr-3833	19	20	plex	plex	NOUN
fsr-3833	19	21	.	.	PUNCT
fsr-3833	20	1	therefore	therefore	ADV
fsr-3833	20	2	,	,	PUNCT
fsr-3833	20	3	the	the	DET
fsr-3833	20	4	majority	majority	NOUN
fsr-3833	20	5	of	of	ADP
fsr-3833	20	6	our	our	PRON
fsr-3833	20	7	analysis	analysis	NOUN
fsr-3833	20	8	is	be	AUX
fsr-3833	20	9	on	on	ADP
fsr-3833	20	10	the	the	DET
fsr-3833	20	11	choice	choice	NOUN
fsr-3833	20	12	between	between	ADP
fsr-3833	20	13	nondeductible	nondeductible	ADJ
fsr-3833	20	14	iras	ira	NOUN
fsr-3833	20	15	or	or	CCONJ
fsr-3833	20	16	outright	outright	ADJ
fsr-3833	20	17	investments	investment	NOUN
fsr-3833	20	18	.	.	PUNCT
fsr-3833	21	1	our	our	PRON
fsr-3833	21	2	equations	equation	NOUN
fsr-3833	21	3	may	may	AUX
fsr-3833	21	4	be	be	AUX
fsr-3833	21	5	modified	modify	VERB
fsr-3833	21	6	to	to	PART
fsr-3833	21	7	allow	allow	VERB
fsr-3833	21	8	pre	pre	ADJ
fsr-3833	21	9	-	-	ADJ
fsr-3833	21	10	tax	tax	ADJ
fsr-3833	21	11	comparisons	comparison	NOUN
fsr-3833	21	12	of	of	ADP
fsr-3833	21	13	the	the	DET
fsr-3833	21	14	alternatives	alternative	NOUN
fsr-3833	21	15	.	.	PUNCT
fsr-3833	22	1	our	our	PRON
fsr-3833	22	2	analysis	analysis	NOUN
fsr-3833	22	3	is	be	AUX
fsr-3833	22	4	based	base	VERB
fsr-3833	22	5	on	on	ADP
fsr-3833	22	6	a	a	DET
fsr-3833	22	7	marginal	marginal	ADJ
fsr-3833	22	8	income	income	NOUN
fsr-3833	22	9	tax	tax	NOUN
fsr-3833	22	10	rate	rate	NOUN
fsr-3833	22	11	of	of	ADP
fsr-3833	22	12	31	31	NUM
fsr-3833	22	13	%	%	NOUN
fsr-3833	22	14	for	for	ADP
fsr-3833	22	15	ordinary	ordinary	ADJ
fsr-3833	22	16	income	income	NOUN
fsr-3833	22	17	,	,	PUNCT
fsr-3833	22	18	the	the	DET
fsr-3833	22	19	marginal	marginal	ADJ
fsr-3833	22	20	tax	tax	NOUN
fsr-3833	22	21	rate	rate	NOUN
fsr-3833	22	22	in	in	ADP
fsr-3833	22	23	effect	effect	NOUN
fsr-3833	22	24	for	for	ADP
fsr-3833	22	25	1998	1998	NUM
fsr-3833	22	26	for	for	ADP
fsr-3833	22	27	individuals	individual	NOUN
fsr-3833	22	28	likely	likely	ADJ
fsr-3833	22	29	to	to	PART
fsr-3833	22	30	invest	invest	VERB
fsr-3833	22	31	in	in	ADP
fsr-3833	22	32	nondeductible	nondeductible	ADJ
fsr-3833	22	33	iras	ira	NOUN
fsr-3833	22	34	,	,	PUNCT
fsr-3833	22	35	and	and	CCONJ
fsr-3833	22	36	20	20	NUM
fsr-3833	22	37	%	%	NOUN
fsr-3833	22	38	for	for	ADP
fsr-3833	22	39	capital	capital	NOUN
fsr-3833	22	40	gains	gain	NOUN
fsr-3833	22	41	.	.	PUNCT
fsr-3833	23	1	we	we	PRON
fsr-3833	23	2	provide	provide	VERB
fsr-3833	23	3	mathematical	mathematical	ADJ
fsr-3833	23	4	models	model	NOUN
fsr-3833	23	5	for	for	ADP
fsr-3833	23	6	after	after	ADP
fsr-3833	23	7	-	-	PUNCT
fsr-3833	23	8	tax	tax	NOUN
fsr-3833	23	9	accumulations	accumulation	NOUN
fsr-3833	23	10	for	for	ADP
fsr-3833	23	11	each	each	PRON
fsr-3833	23	12	of	of	ADP
fsr-3833	23	13	the	the	DET
fsr-3833	23	14	investments	investment	NOUN
fsr-3833	23	15	that	that	PRON
fsr-3833	23	16	are	be	AUX
fsr-3833	23	17	a	a	DET
fsr-3833	23	18	function	function	NOUN
fsr-3833	23	19	of	of	ADP
fsr-3833	23	20	return	return	NOUN
fsr-3833	23	21	,	,	PUNCT
fsr-3833	23	22	the	the	DET
fsr-3833	23	23	percentage	percentage	NOUN
fsr-3833	23	24	of	of	ADP
fsr-3833	23	25	the	the	DET
fsr-3833	23	26	return	return	NOUN
fsr-3833	23	27	cur	cur	VERB
fsr-3833	23	28	rently	rently	ADV
fsr-3833	23	29	taxable	taxable	ADJ
fsr-3833	23	30	to	to	ADP
fsr-3833	23	31	the	the	DET
fsr-3833	23	32	investor	investor	NOUN
fsr-3833	23	33	,	,	PUNCT
fsr-3833	23	34	the	the	DET
fsr-3833	23	35	time	time	NOUN
fsr-3833	23	36	horizon	horizon	NOUN
fsr-3833	23	37	of	of	ADP
fsr-3833	23	38	the	the	DET
fsr-3833	23	39	investment	investment	NOUN
fsr-3833	23	40	,	,	PUNCT
fsr-3833	23	41	the	the	DET
fsr-3833	23	42	capital	capital	NOUN
fsr-3833	23	43	gain	gain	VERB
fsr-3833	23	44	tax	tax	NOUN
fsr-3833	23	45	rate	rate	NOUN
fsr-3833	23	46	,	,	PUNCT
fsr-3833	23	47	and	and	CCONJ
fsr-3833	23	48	the	the	DET
fsr-3833	23	49	ordinary	ordinary	ADJ
fsr-3833	23	50	income	income	NOUN
fsr-3833	23	51	tax	tax	NOUN
fsr-3833	23	52	rate	rate	NOUN
fsr-3833	23	53	.	.	PUNCT
fsr-3833	24	1	we	we	PRON
fsr-3833	24	2	find	find	VERB
fsr-3833	24	3	that	that	SCONJ
fsr-3833	24	4	deductible	deductible	ADJ
fsr-3833	24	5	iras	ira	NOUN
fsr-3833	24	6	and	and	CCONJ
fsr-3833	24	7	roth	roth	PROPN
fsr-3833	24	8	iras	ira	NOUN
fsr-3833	24	9	are	be	AUX
fsr-3833	24	10	always	always	ADV
fsr-3833	24	11	preferable	preferable	ADJ
fsr-3833	24	12	to	to	ADP
fsr-3833	24	13	nondeductible	nondeductible	ADJ
fsr-3833	24	14	iras	ira	NOUN
fsr-3833	24	15	and	and	CCONJ
fsr-3833	24	16	outright	outright	ADJ
fsr-3833	24	17	investments	investment	NOUN
fsr-3833	24	18	in	in	ADP
fsr-3833	24	19	mutual	mutual	ADJ
fsr-3833	24	20	funds	fund	NOUN
fsr-3833	24	21	.	.	PUNCT
fsr-3833	25	1	the	the	DET
fsr-3833	25	2	choice	choice	NOUN
fsr-3833	25	3	between	between	ADP
fsr-3833	25	4	nondeductible	nondeductible	ADJ
fsr-3833	25	5	iras	ira	NOUN
fsr-3833	25	6	and	and	CCONJ
fsr-3833	25	7	outright	outright	ADJ
fsr-3833	25	8	investments	investment	NOUN
fsr-3833	25	9	is	be	AUX
fsr-3833	25	10	not	not	PART
fsr-3833	25	11	as	as	ADV
fsr-3833	25	12	clear	clear	ADJ
fsr-3833	25	13	cut	cut	NOUN
fsr-3833	25	14	and	and	CCONJ
fsr-3833	25	15	depends	depend	VERB
fsr-3833	25	16	on	on	ADP
fsr-3833	25	17	the	the	DET
fsr-3833	25	18	percent	percent	NOUN
fsr-3833	25	19	of	of	ADP
fsr-3833	25	20	return	return	NOUN
fsr-3833	25	21	currently	currently	ADV
fsr-3833	25	22	taxable	taxable	ADJ
fsr-3833	25	23	and	and	CCONJ
fsr-3833	25	24	the	the	DET
fsr-3833	25	25	investor	investor	NOUN
fsr-3833	25	26	’s	’s	PART
fsr-3833	25	27	marginal	marginal	ADJ
fsr-3833	25	28	tax	tax	NOUN
fsr-3833	25	29	rate	rate	NOUN
fsr-3833	25	30	.	.	PUNCT
fsr-3833	26	1	our	our	PRON
fsr-3833	26	2	results	result	NOUN
fsr-3833	26	3	show	show	VERB
fsr-3833	26	4	that	that	SCONJ
fsr-3833	26	5	nondeductible	nondeductible	ADJ
fsr-3833	26	6	iras	ira	NOUN
fsr-3833	26	7	are	be	AUX
fsr-3833	26	8	preferred	prefer	VERB
fsr-3833	26	9	when	when	SCONJ
fsr-3833	26	10	a	a	DET
fsr-3833	26	11	larger	large	ADJ
fsr-3833	26	12	portion	portion	NOUN
fsr-3833	26	13	of	of	ADP
fsr-3833	26	14	the	the	DET
fsr-3833	26	15	investments	investment	NOUN
fsr-3833	26	16	return	return	NOUN
fsr-3833	26	17	is	be	AUX
fsr-3833	26	18	distributed	distribute	VERB
fsr-3833	26	19	as	as	ADP
fsr-3833	26	20	dividend	dividend	NOUN
fsr-3833	26	21	or	or	CCONJ
fsr-3833	26	22	capital	capital	NOUN
fsr-3833	26	23	gain	gain	NOUN
fsr-3833	26	24	while	while	SCONJ
fsr-3833	26	25	the	the	DET
fsr-3833	26	26	outright	outright	ADJ
fsr-3833	26	27	investment	investment	NOUN
fsr-3833	26	28	in	in	ADP
fsr-3833	26	29	a	a	DET
fsr-3833	26	30	mutual	mutual	ADJ
fsr-3833	26	31	fund	fund	NOUN
fsr-3833	26	32	is	be	AUX
fsr-3833	26	33	preferred	prefer	VERB
fsr-3833	26	34	when	when	SCONJ
fsr-3833	26	35	dividends	dividend	NOUN
fsr-3833	26	36	and	and	CCONJ
fsr-3833	26	37	capital	capital	NOUN
fsr-3833	26	38	gain	gain	NOUN
fsr-3833	26	39	distributions	distribution	NOUN
fsr-3833	26	40	are	be	AUX
fsr-3833	26	41	a	a	DET
fsr-3833	26	42	smaller	small	ADJ
fsr-3833	26	43	percentage	percentage	NOUN
fsr-3833	26	44	of	of	ADP
fsr-3833	26	45	the	the	DET
fsr-3833	26	46	total	total	ADJ
fsr-3833	26	47	return	return	NOUN
fsr-3833	26	48	.	.	PUNCT
fsr-3833	27	1	the	the	DET
fsr-3833	27	2	remainder	remainder	NOUN
fsr-3833	27	3	of	of	ADP
fsr-3833	27	4	the	the	DET
fsr-3833	27	5	paper	paper	NOUN
fsr-3833	27	6	is	be	AUX
fsr-3833	27	7	organized	organize	VERB
fsr-3833	27	8	as	as	SCONJ
fsr-3833	27	9	follows	follow	VERB
fsr-3833	27	10	.	.	PUNCT
fsr-3833	28	1	the	the	DET
fsr-3833	28	2	next	next	ADJ
fsr-3833	28	3	section	section	NOUN
fsr-3833	28	4	discusses	discuss	VERB
fsr-3833	28	5	the	the	DET
fsr-3833	28	6	income	income	NOUN
fsr-3833	28	7	taxation	taxation	NOUN
fsr-3833	28	8	of	of	ADP
fsr-3833	28	9	iras	ira	NOUN
fsr-3833	28	10	.	.	PUNCT
fsr-3833	29	1	we	we	PRON
fsr-3833	29	2	review	review	VERB
fsr-3833	29	3	the	the	DET
fsr-3833	29	4	ira	ira	PROPN
fsr-3833	29	5	decision	decision	NOUN
fsr-3833	29	6	literature	literature	NOUN
fsr-3833	29	7	in	in	ADP
fsr-3833	29	8	section	section	PROPN
fsr-3833	29	9	iii	iii	PROPN
fsr-3833	29	10	.	.	PUNCT
fsr-3833	30	1	in	in	ADP
fsr-3833	30	2	section	section	NOUN
fsr-3833	30	3	iv	iv	NUM
fsr-3833	30	4	,	,	PUNCT
fsr-3833	30	5	we	we	PRON
fsr-3833	30	6	develop	develop	VERB
fsr-3833	30	7	mathematical	mathematical	ADJ
fsr-3833	30	8	models	model	NOUN
fsr-3833	30	9	to	to	PART
fsr-3833	30	10	compare	compare	VERB
fsr-3833	30	11	investments	investment	NOUN
fsr-3833	30	12	in	in	ADP
fsr-3833	30	13	deductible	deductible	ADJ
fsr-3833	30	14	iras	ira	NOUN
fsr-3833	30	15	,	,	PUNCT
fsr-3833	30	16	roth	roth	NOUN
fsr-3833	30	17	iras	ira	NOUN
fsr-3833	30	18	,	,	PUNCT
fsr-3833	30	19	nondeductible	nondeductible	ADJ
fsr-3833	30	20	iras	ira	NOUN
fsr-3833	30	21	,	,	PUNCT
fsr-3833	30	22	and	and	CCONJ
fsr-3833	30	23	an	an	DET
fsr-3833	30	24	outright	outright	ADJ
fsr-3833	30	25	investment	investment	NOUN
fsr-3833	30	26	in	in	ADP
fsr-3833	30	27	a	a	DET
fsr-3833	30	28	mutual	mutual	ADJ
fsr-3833	30	29	fund	fund	NOUN
fsr-3833	30	30	.	.	PUNCT
fsr-3833	31	1	we	we	PRON
fsr-3833	31	2	then	then	ADV
fsr-3833	31	3	apply	apply	VERB
fsr-3833	31	4	our	our	PRON
fsr-3833	31	5	model	model	NOUN
fsr-3833	31	6	to	to	ADP
fsr-3833	31	7	a	a	DET
fsr-3833	31	8	sample	sample	NOUN
fsr-3833	31	9	of	of	ADP
fsr-3833	31	10	mutual	mutual	ADJ
fsr-3833	31	11	funds	fund	NOUN
fsr-3833	31	12	to	to	PART
fsr-3833	31	13	determine	determine	VERB
fsr-3833	31	14	which	which	DET
fsr-3833	31	15	mutual	mutual	ADJ
fsr-3833	31	16	funds	fund	NOUN
fsr-3833	31	17	would	would	AUX
fsr-3833	31	18	be	be	AUX
fsr-3833	31	19	more	more	ADV
fsr-3833	31	20	appro	appro	ADJ
fsr-3833	31	21	priate	priate	NOUN
fsr-3833	31	22	for	for	ADP
fsr-3833	31	23	a	a	DET
fsr-3833	31	24	nondeductible	nondeductible	ADJ
fsr-3833	31	25	ira	ira	PROPN
fsr-3833	31	26	or	or	CCONJ
fsr-3833	31	27	an	an	DET
fsr-3833	31	28	outright	outright	ADJ
fsr-3833	31	29	investment	investment	NOUN
fsr-3833	31	30	.	.	PUNCT
fsr-3833	32	1	the	the	DET
fsr-3833	32	2	final	final	ADJ
fsr-3833	32	3	section	section	NOUN
fsr-3833	32	4	provides	provide	VERB
fsr-3833	32	5	our	our	PRON
fsr-3833	32	6	conclusions	conclusion	NOUN
fsr-3833	32	7	and	and	CCONJ
fsr-3833	32	8	limitations	limitation	NOUN
fsr-3833	32	9	.	.	PUNCT
fsr-3833	33	1	ii	ii	PROPN
fsr-3833	33	2	.	.	PUNCT
fsr-3833	34	1	income	income	NOUN
fsr-3833	34	2	taxation	taxation	NOUN
fsr-3833	34	3	of	of	ADP
fsr-3833	34	4	iras	iras	PROPN
fsr-3833	34	5	individual	individual	ADJ
fsr-3833	34	6	retirement	retirement	NOUN
fsr-3833	34	7	accounts	account	NOUN
fsr-3833	34	8	(	(	PUNCT
fsr-3833	34	9	iras	ira	NOUN
fsr-3833	34	10	)	)	PUNCT
fsr-3833	34	11	were	be	AUX
fsr-3833	34	12	introduced	introduce	VERB
fsr-3833	34	13	in	in	ADP
fsr-3833	34	14	1974	1974	NUM
fsr-3833	34	15	as	as	ADP
fsr-3833	34	16	a	a	DET
fsr-3833	34	17	means	means	NOUN
fsr-3833	34	18	of	of	ADP
fsr-3833	34	19	encourag	encourag	ADJ
fsr-3833	34	20	ing	ing	ADJ
fsr-3833	34	21	individuals	individual	NOUN
fsr-3833	34	22	to	to	PART
fsr-3833	34	23	save	save	VERB
fsr-3833	34	24	for	for	ADP
fsr-3833	34	25	retirement	retirement	NOUN
fsr-3833	34	26	.	.	PUNCT
fsr-3833	35	1	in	in	ADP
fsr-3833	35	2	order	order	NOUN
fsr-3833	35	3	to	to	PART
fsr-3833	35	4	accomplish	accomplish	VERB
fsr-3833	35	5	this	this	DET
fsr-3833	35	6	objective	objective	NOUN
fsr-3833	35	7	,	,	PUNCT
fsr-3833	35	8	the	the	DET
fsr-3833	35	9	income	income	NOUN
fsr-3833	35	10	tax	tax	NOUN
fsr-3833	35	11	law	law	NOUN
fsr-3833	35	12	allows	allow	VERB
fsr-3833	35	13	a	a	DET
fsr-3833	35	14	deduction	deduction	NOUN
fsr-3833	35	15	for	for	ADP
fsr-3833	35	16	the	the	DET
fsr-3833	35	17	initial	initial	ADJ
fsr-3833	35	18	contribution	contribution	NOUN
fsr-3833	35	19	to	to	ADP
fsr-3833	35	20	a	a	DET
fsr-3833	35	21	deductible	deductible	ADJ
fsr-3833	35	22	ira	ira	PROPN
fsr-3833	35	23	and	and	CCONJ
fsr-3833	35	24	the	the	DET
fsr-3833	35	25	earnings	earning	NOUN
fsr-3833	35	26	accumulate	accumulate	VERB
fsr-3833	35	27	tax	tax	NOUN
fsr-3833	35	28	deferred	defer	VERB
fsr-3833	35	29	.	.	PUNCT
fsr-3833	36	1	when	when	SCONJ
fsr-3833	36	2	the	the	DET
fsr-3833	36	3	individual	individual	ADJ
fsr-3833	36	4	withdraws	withdraw	VERB
fsr-3833	36	5	funds	fund	NOUN
fsr-3833	36	6	from	from	ADP
fsr-3833	36	7	a	a	DET
fsr-3833	36	8	deductible	deductible	ADJ
fsr-3833	36	9	ira	ira	PROPN
fsr-3833	36	10	,	,	PUNCT
fsr-3833	36	11	he	he	PRON
fsr-3833	36	12	or	or	CCONJ
fsr-3833	36	13	she	she	PRON
fsr-3833	36	14	has	have	VERB
fsr-3833	36	15	to	to	PART
fsr-3833	36	16	include	include	VERB
fsr-3833	36	17	the	the	DET
fsr-3833	36	18	distribution	distribution	NOUN
fsr-3833	36	19	in	in	ADP
fsr-3833	36	20	ordinary	ordinary	ADJ
fsr-3833	36	21	income	income	NOUN
fsr-3833	36	22	.	.	PUNCT
fsr-3833	37	1	however	however	ADV
fsr-3833	37	2	,	,	PUNCT
fsr-3833	37	3	to	to	PART
fsr-3833	37	4	discourage	discourage	VERB
fsr-3833	37	5	individ	individ	NOUN
fsr-3833	37	6	uals	ual	NOUN
fsr-3833	37	7	from	from	ADP
fsr-3833	37	8	withdrawing	withdraw	VERB
fsr-3833	37	9	the	the	DET
fsr-3833	37	10	funds	fund	NOUN
fsr-3833	37	11	before	before	ADP
fsr-3833	37	12	retirement	retirement	NOUN
fsr-3833	37	13	,	,	PUNCT
fsr-3833	37	14	congress	congress	PROPN
fsr-3833	37	15	added	add	VERB
fsr-3833	37	16	a	a	DET
fsr-3833	37	17	10	10	NUM
fsr-3833	37	18	%	%	NOUN
fsr-3833	37	19	penalty	penalty	NOUN
fsr-3833	37	20	on	on	ADP
fsr-3833	37	21	amounts	amount	NOUN
fsr-3833	37	22	withdrawn	withdraw	VERB
fsr-3833	37	23	before	before	SCONJ
fsr-3833	37	24	the	the	DET
fsr-3833	37	25	individual	individual	ADJ
fsr-3833	37	26	attains	attain	NOUN
fsr-3833	37	27	age	age	NOUN
fsr-3833	37	28	59	59	NUM
fsr-3833	37	29	l/2	l/2	NUM
fsr-3833	37	30	.	.	PUNCT
fsr-3833	38	1	an	an	DET
fsr-3833	38	2	analysis	analysis	NOUN
fsr-3833	38	3	of	of	ADP
fsr-3833	38	4	the	the	DET
fsr-3833	38	5	tradeofl	tradeofl	NOUN
fsr-3833	38	6	229	229	NUM
fsr-3833	38	7	characteristic	characteristic	ADJ
fsr-3833	38	8	table	table	NOUN
fsr-3833	38	9	1	1	NUM
fsr-3833	38	10	requirements	requirement	NOUN
fsr-3833	38	11	for	for	ADP
fsr-3833	38	12	ira	ira	PROPN
fsr-3833	38	13	investments	investment	NOUN
fsr-3833	38	14	deductible	deductible	ADJ
fsr-3833	38	15	ira	ira	PROPN
fsr-3833	38	16	nondeductible	nondeductible	PROPN
fsr-3833	38	17	ira	ira	PROPN
fsr-3833	38	18	roth	roth	PROPN
fsr-3833	38	19	ira	ira	PROPN
fsr-3833	38	20	initial	initial	ADJ
fsr-3833	38	21	contribution	contribution	NOUN
fsr-3833	38	22	withdrawal	withdrawal	NOUN
fsr-3833	38	23	of	of	ADP
fsr-3833	38	24	earnings	earning	NOUN
fsr-3833	38	25	withdrawal	withdrawal	NOUN
fsr-3833	38	26	of	of	ADP
fsr-3833	38	27	contributions	contribution	NOUN
fsr-3833	38	28	to	to	ADP
fsr-3833	38	29	ira	ira	PROPN
fsr-3833	38	30	limits	limit	NOUN
fsr-3833	38	31	on	on	ADP
fsr-3833	38	32	contributor	contributor	NOUN
fsr-3833	38	33	income	income	NOUN
fsr-3833	38	34	limitation	limitation	NOUN
fsr-3833	38	35	on	on	ADP
fsr-3833	38	36	contributor	contributor	NOUN
fsr-3833	38	37	(	(	PUNCT
fsr-3833	38	38	1998	1998	NUM
fsr-3833	38	39	)	)	PUNCT
fsr-3833	38	40	married	married	ADJ
fsr-3833	38	41	filing	filing	NOUN
fsr-3833	38	42	jointly	jointly	ADV
fsr-3833	38	43	single	single	ADJ
fsr-3833	38	44	deductible	deductible	ADJ
fsr-3833	38	45	in	in	ADP
fsr-3833	38	46	computing	compute	VERB
fsr-3833	38	47	taxable	taxable	ADJ
fsr-3833	38	48	income	income	NOUN
fsr-3833	38	49	taxable	taxable	ADJ
fsr-3833	38	50	as	as	ADP
fsr-3833	38	51	ordinary	ordinary	ADJ
fsr-3833	38	52	income	income	NOUN
fsr-3833	38	53	taxable	taxable	ADJ
fsr-3833	38	54	as	as	ADP
fsr-3833	38	55	ordinary	ordinary	ADJ
fsr-3833	38	56	income	income	NOUN
fsr-3833	38	57	income	income	NOUN
fsr-3833	38	58	limit	limit	NOUN
fsr-3833	38	59	if	if	SCONJ
fsr-3833	38	60	covered	cover	VERB
fsr-3833	38	61	under	under	ADP
fsr-3833	38	62	another	another	DET
fsr-3833	38	63	retirement	retirement	NOUN
fsr-3833	38	64	plan	plan	NOUN
fsr-3833	38	65	no	no	DET
fsr-3833	38	66	deduction	deduction	NOUN
fsr-3833	38	67	if	if	SCONJ
fsr-3833	38	68	adjusted	adjusted	ADJ
fsr-3833	38	69	gross	gross	ADJ
fsr-3833	38	70	income	income	NOUN
fsr-3833	38	71	exceeds	exceed	VERB
fsr-3833	38	72	$	$	SYM
fsr-3833	38	73	6o	6o	NOUN
fsr-3833	38	74	,	,	PUNCT
fsr-3833	38	75	ockl	ockl	NOUN
fsr-3833	38	76	and	and	CCONJ
fsr-3833	38	77	a	a	DET
fsr-3833	38	78	phase	phase	NOUN
fsr-3833	38	79	out	out	ADP
fsr-3833	38	80	if	if	SCONJ
fsr-3833	38	81	adjusted	adjust	VERB
fsr-3833	38	82	gross	gross	ADJ
fsr-3833	38	83	income	income	NOUN
fsr-3833	38	84	is	be	AUX
fsr-3833	38	85	between	between	ADP
fsr-3833	38	86	$	$	SYM
fsr-3833	38	87	50,000	50,000	NUM
fsr-3833	38	88	and	and	CCONJ
fsr-3833	38	89	$	$	SYM
fsr-3833	38	90	60,000	60,000	NUM
fsr-3833	38	91	no	no	DET
fsr-3833	38	92	deduction	deduction	NOUN
fsr-3833	38	93	if	if	SCONJ
fsr-3833	38	94	adjusted	adjusted	ADJ
fsr-3833	38	95	gross	gross	ADJ
fsr-3833	38	96	income	income	NOUN
fsr-3833	38	97	exceeds	exceed	VERB
fsr-3833	38	98	$	$	SYM
fsr-3833	38	99	40,000	40,000	NUM
fsr-3833	38	100	and	and	CCONJ
fsr-3833	38	101	a	a	DET
fsr-3833	38	102	phase	phase	NOUN
fsr-3833	38	103	out	out	ADP
fsr-3833	38	104	if	if	SCONJ
fsr-3833	38	105	adjusted	adjust	VERB
fsr-3833	38	106	gross	gross	ADJ
fsr-3833	38	107	income	income	NOUN
fsr-3833	38	108	is	be	AUX
fsr-3833	38	109	between	between	ADP
fsr-3833	38	110	$	$	SYM
fsr-3833	38	111	30,000	30,000	NUM
fsr-3833	38	112	and	and	CCONJ
fsr-3833	38	113	$	$	SYM
fsr-3833	38	114	40,000	40,000	NUM
fsr-3833	38	115	not	not	PART
fsr-3833	38	116	deductible	deductible	ADJ
fsr-3833	38	117	in	in	ADP
fsr-3833	38	118	computing	compute	VERB
fsr-3833	38	119	taxable	taxable	ADJ
fsr-3833	38	120	income	income	NOUN
fsr-3833	38	121	taxable	taxable	ADJ
fsr-3833	38	122	as	as	ADP
fsr-3833	38	123	ordinary	ordinary	ADJ
fsr-3833	38	124	income	income	NOUN
fsr-3833	38	125	nontaxable	nontaxable	ADJ
fsr-3833	38	126	return	return	NOUN
fsr-3833	38	127	of	of	ADP
fsr-3833	38	128	investment	investment	NOUN
fsr-3833	38	129	no	no	DET
fsr-3833	38	130	limitations	limitation	NOUN
fsr-3833	38	131	no	no	DET
fsr-3833	38	132	limitations	limitation	NOUN
fsr-3833	38	133	no	no	DET
fsr-3833	38	134	limitations	limitation	NOUN
fsr-3833	38	135	not	not	PART
fsr-3833	38	136	deductible	deductible	ADJ
fsr-3833	38	137	in	in	ADP
fsr-3833	38	138	computing	compute	VERB
fsr-3833	38	139	taxable	taxable	ADJ
fsr-3833	38	140	income	income	NOUN
fsr-3833	38	141	excluded	exclude	VERB
fsr-3833	38	142	from	from	ADP
fsr-3833	38	143	taxable	taxable	ADJ
fsr-3833	38	144	income	income	NOUN
fsr-3833	38	145	nontaxable	nontaxable	ADJ
fsr-3833	38	146	return	return	NOUN
fsr-3833	38	147	of	of	ADP
fsr-3833	38	148	investment	investment	NOUN
fsr-3833	38	149	income	income	NOUN
fsr-3833	38	150	limit	limit	NOUN
fsr-3833	38	151	if	if	SCONJ
fsr-3833	38	152	covered	cover	VERB
fsr-3833	38	153	under	under	ADP
fsr-3833	38	154	another	another	DET
fsr-3833	38	155	retirement	retirement	NOUN
fsr-3833	38	156	plan	plan	NOUN
fsr-3833	38	157	can	can	AUX
fsr-3833	38	158	not	not	PART
fsr-3833	38	159	contribute	contribute	VERB
fsr-3833	38	160	if	if	SCONJ
fsr-3833	38	161	adjusted	adjusted	ADJ
fsr-3833	38	162	gross	gross	ADJ
fsr-3833	38	163	income	income	NOUN
fsr-3833	38	164	exceeds	exceed	VERB
fsr-3833	38	165	$	$	SYM
fsr-3833	38	166	160,000	160,000	NUM
fsr-3833	38	167	and	and	CCONJ
fsr-3833	38	168	a	a	DET
fsr-3833	38	169	phase	phase	NOUN
fsr-3833	38	170	out	out	ADP
fsr-3833	38	171	if	if	SCONJ
fsr-3833	38	172	adjusted	adjust	VERB
fsr-3833	38	173	gross	gross	ADJ
fsr-3833	38	174	income	income	NOUN
fsr-3833	38	175	is	be	AUX
fsr-3833	38	176	between	between	ADP
fsr-3833	38	177	$	$	SYM
fsr-3833	38	178	150,000	150,000	NUM
fsr-3833	38	179	and	and	CCONJ
fsr-3833	38	180	$	$	SYM
fsr-3833	38	181	160,000	160,000	NUM
fsr-3833	38	182	can	can	AUX
fsr-3833	38	183	not	not	PART
fsr-3833	38	184	contribute	contribute	VERB
fsr-3833	38	185	if	if	SCONJ
fsr-3833	38	186	adjusted	adjusted	ADJ
fsr-3833	38	187	gross	gross	ADJ
fsr-3833	38	188	income	income	NOUN
fsr-3833	38	189	exceeds	exceed	VERB
fsr-3833	38	190	$	$	SYM
fsr-3833	38	191	110,000	110,000	NUM
fsr-3833	38	192	and	and	CCONJ
fsr-3833	38	193	a	a	DET
fsr-3833	38	194	phase	phase	NOUN
fsr-3833	38	195	out	out	ADP
fsr-3833	38	196	if	if	SCONJ
fsr-3833	38	197	adjusted	adjust	VERB
fsr-3833	38	198	gross	gross	ADJ
fsr-3833	38	199	income	income	NOUN
fsr-3833	38	200	is	be	AUX
fsr-3833	38	201	between	between	ADP
fsr-3833	38	202	$	$	SYM
fsr-3833	38	203	95,000	95,000	NUM
fsr-3833	38	204	and	and	CCONJ
fsr-3833	38	205	$	$	SYM
fsr-3833	38	206	110,000	110,000	NUM
fsr-3833	38	207	prior	prior	ADV
fsr-3833	38	208	to	to	ADP
fsr-3833	38	209	198	198	NUM
fsr-3833	38	210	1	1	NUM
fsr-3833	38	211	,	,	PUNCT
fsr-3833	38	212	individuals	individual	NOUN
fsr-3833	38	213	who	who	PRON
fsr-3833	38	214	were	be	AUX
fsr-3833	38	215	covered	cover	VERB
fsr-3833	38	216	by	by	ADP
fsr-3833	38	217	other	other	ADJ
fsr-3833	38	218	retirement	retirement	NOUN
fsr-3833	38	219	plans	plan	NOUN
fsr-3833	38	220	could	could	AUX
fsr-3833	38	221	not	not	PART
fsr-3833	38	222	par	par	VERB
fsr-3833	38	223	ticipate	ticipate	VERB
fsr-3833	38	224	in	in	ADP
fsr-3833	38	225	iras	ira	NOUN
fsr-3833	38	226	.	.	PUNCT
fsr-3833	39	1	however	however	ADV
fsr-3833	39	2	,	,	PUNCT
fsr-3833	39	3	in	in	ADP
fsr-3833	39	4	1981	1981	NUM
fsr-3833	39	5	congress	congress	PROPN
fsr-3833	39	6	relaxed	relax	VERB
fsr-3833	39	7	the	the	DET
fsr-3833	39	8	participation	participation	NOUN
fsr-3833	39	9	rules	rule	NOUN
fsr-3833	39	10	to	to	PART
fsr-3833	39	11	allow	allow	VERB
fsr-3833	39	12	indi	indi	PROPN
fsr-3833	39	13	viduals	vidual	NOUN
fsr-3833	39	14	who	who	PRON
fsr-3833	39	15	were	be	AUX
fsr-3833	39	16	covered	cover	VERB
fsr-3833	39	17	by	by	ADP
fsr-3833	39	18	other	other	ADJ
fsr-3833	39	19	retirement	retirement	NOUN
fsr-3833	39	20	plans	plan	NOUN
fsr-3833	39	21	to	to	PART
fsr-3833	39	22	also	also	ADV
fsr-3833	39	23	participate	participate	VERB
fsr-3833	39	24	in	in	ADP
fsr-3833	39	25	iras	ira	NOUN
fsr-3833	39	26	.	.	PUNCT
fsr-3833	40	1	this	this	DET
fsr-3833	40	2	relaxation	relaxation	NOUN
fsr-3833	40	3	of	of	ADP
fsr-3833	40	4	the	the	DET
fsr-3833	40	5	participation	participation	NOUN
fsr-3833	40	6	rules	rule	NOUN
fsr-3833	40	7	spurred	spur	VERB
fsr-3833	40	8	investment	investment	NOUN
fsr-3833	40	9	in	in	ADP
fsr-3833	40	10	iras	ira	NOUN
fsr-3833	40	11	.	.	PUNCT
fsr-3833	41	1	u.s	u.s	PROPN
fsr-3833	41	2	.	.	PROPN
fsr-3833	41	3	internal	internal	PROPN
fsr-3833	41	4	revenue	revenue	NOUN
fsr-3833	41	5	service	service	NOUN
fsr-3833	41	6	(	(	PUNCT
fsr-3833	41	7	1984	1984	NUM
fsr-3833	41	8	)	)	PUNCT
fsr-3833	41	9	shows	show	VERB
fsr-3833	41	10	that	that	SCONJ
fsr-3833	41	11	contributions	contribution	NOUN
fsr-3833	41	12	to	to	ADP
fsr-3833	41	13	iras	ira	NOUN
fsr-3833	41	14	increased	increase	VERB
fsr-3833	41	15	over	over	ADP
fsr-3833	41	16	250	250	NUM
fsr-3833	41	17	%	%	NOUN
fsr-3833	41	18	from	from	ADP
fsr-3833	41	19	198	198	NUM
fsr-3833	41	20	1	1	NUM
fsr-3833	41	21	to	to	ADP
fsr-3833	41	22	1982	1982	NUM
fsr-3833	41	23	.	.	PUNCT
fsr-3833	42	1	in	in	ADP
fsr-3833	42	2	1986	1986	NUM
fsr-3833	42	3	,	,	PUNCT
fsr-3833	42	4	congress	congress	PROPN
fsr-3833	42	5	again	again	ADV
fsr-3833	42	6	changed	change	VERB
fsr-3833	42	7	the	the	DET
fsr-3833	42	8	participation	participation	NOUN
fsr-3833	42	9	rules	rule	NOUN
fsr-3833	42	10	to	to	PART
fsr-3833	42	11	disallow	disallow	VERB
fsr-3833	42	12	an	an	DET
fsr-3833	42	13	income	income	NOUN
fsr-3833	42	14	tax	tax	NOUN
fsr-3833	42	15	deduction	deduction	NOUN
fsr-3833	42	16	for	for	ADP
fsr-3833	42	17	individuals	individual	NOUN
fsr-3833	42	18	covered	cover	VERB
fsr-3833	42	19	by	by	ADP
fsr-3833	42	20	other	other	ADJ
fsr-3833	42	21	retirement	retirement	NOUN
fsr-3833	42	22	plans	plan	NOUN
fsr-3833	42	23	whose	whose	DET
fsr-3833	42	24	income	income	NOUN
fsr-3833	42	25	exceeded	exceed	VERB
fsr-3833	42	26	$	$	SYM
fsr-3833	42	27	35,000	35,000	NUM
fsr-3833	42	28	for	for	ADP
fsr-3833	42	29	single	single	ADJ
fsr-3833	42	30	taxpayers	taxpayer	NOUN
fsr-3833	42	31	and	and	CCONJ
fsr-3833	42	32	$	$	SYM
fsr-3833	42	33	50,000	50,000	NUM
fsr-3833	42	34	for	for	ADP
fsr-3833	42	35	married	married	ADJ
fsr-3833	42	36	taxpayers	taxpayer	NOUN
fsr-3833	42	37	filing	file	VERB
fsr-3833	42	38	joint	joint	ADJ
fsr-3833	42	39	returns	return	NOUN
fsr-3833	42	40	.	.	PUNCT
fsr-3833	43	1	how	how	SCONJ
fsr-3833	43	2	ever	ever	ADV
fsr-3833	43	3	,	,	PUNCT
fsr-3833	43	4	congress	congress	PROPN
fsr-3833	43	5	introduced	introduce	VERB
fsr-3833	43	6	a	a	DET
fsr-3833	43	7	new	new	ADJ
fsr-3833	43	8	type	type	NOUN
fsr-3833	43	9	of	of	ADP
fsr-3833	43	10	ira	ira	PROPN
fsr-3833	43	11	,	,	PUNCT
fsr-3833	43	12	the	the	DET
fsr-3833	43	13	nondeductible	nondeductible	ADJ
fsr-3833	43	14	ira	ira	PROPN
fsr-3833	43	15	,	,	PUNCT
fsr-3833	43	16	which	which	PRON
fsr-3833	43	17	retains	retain	VERB
fsr-3833	43	18	the	the	DET
fsr-3833	43	19	deferral	deferral	NOUN
fsr-3833	43	20	of	of	ADP
fsr-3833	43	21	earnings	earning	NOUN
fsr-3833	43	22	but	but	CCONJ
fsr-3833	43	23	does	do	AUX
fsr-3833	43	24	not	not	PART
fsr-3833	43	25	allow	allow	VERB
fsr-3833	43	26	the	the	DET
fsr-3833	43	27	investor	investor	NOUN
fsr-3833	43	28	an	an	DET
fsr-3833	43	29	income	income	NOUN
fsr-3833	43	30	tax	tax	NOUN
fsr-3833	43	31	deduction	deduction	NOUN
fsr-3833	43	32	.	.	PUNCT
fsr-3833	44	1	since	since	SCONJ
fsr-3833	44	2	the	the	DET
fsr-3833	44	3	investor	investor	NOUN
fsr-3833	44	4	is	be	AUX
fsr-3833	44	5	not	not	PART
fsr-3833	44	6	allowed	allow	VERB
fsr-3833	44	7	a	a	DET
fsr-3833	44	8	deduction	deduction	NOUN
fsr-3833	44	9	for	for	ADP
fsr-3833	44	10	the	the	DET
fsr-3833	44	11	investment	investment	NOUN
fsr-3833	44	12	in	in	ADP
fsr-3833	44	13	the	the	DET
fsr-3833	44	14	nondeductible	nondeductible	ADJ
fsr-3833	44	15	ira	ira	PROPN
fsr-3833	44	16	,	,	PUNCT
fsr-3833	44	17	only	only	ADV
fsr-3833	44	18	the	the	DET
fsr-3833	44	19	withdrawal	withdrawal	NOUN
fsr-3833	44	20	of	of	ADP
fsr-3833	44	21	earnings	earning	NOUN
fsr-3833	44	22	is	be	AUX
fsr-3833	44	23	subject	subject	ADJ
fsr-3833	44	24	to	to	ADP
fsr-3833	44	25	income	income	NOUN
fsr-3833	44	26	taxation	taxation	NOUN
fsr-3833	44	27	and	and	CCONJ
fsr-3833	44	28	a	a	DET
fsr-3833	44	29	portion	portion	NOUN
fsr-3833	44	30	of	of	ADP
fsr-3833	44	31	each	each	DET
fsr-3833	44	32	withdrawal	withdrawal	NOUN
fsr-3833	44	33	is	be	AUX
fsr-3833	44	34	treated	treat	VERB
fsr-3833	44	35	as	as	ADP
fsr-3833	44	36	a	a	DET
fsr-3833	44	37	tax	tax	NOUN
fsr-3833	44	38	free	free	ADJ
fsr-3833	44	39	return	return	NOUN
fsr-3833	44	40	of	of	ADP
fsr-3833	44	41	capital	capital	NOUN
fsr-3833	44	42	.	.	PUNCT
fsr-3833	45	1	the	the	DET
fsr-3833	45	2	taxpayer	taxpayer	NOUN
fsr-3833	45	3	relief	relief	PROPN
fsr-3833	45	4	act	act	NOUN
fsr-3833	45	5	of	of	ADP
fsr-3833	45	6	1997	1997	NUM
fsr-3833	45	7	added	add	VERB
fsr-3833	45	8	the	the	DET
fsr-3833	45	9	roth	roth	PROPN
fsr-3833	45	10	ira	ira	PROPN
fsr-3833	45	11	,	,	PUNCT
fsr-3833	45	12	a	a	DET
fsr-3833	45	13	retirement	retirement	NOUN
fsr-3833	45	14	account	account	NOUN
fsr-3833	45	15	where	where	SCONJ
fsr-3833	45	16	no	no	DET
fsr-3833	45	17	deduction	deduction	NOUN
fsr-3833	45	18	is	be	AUX
fsr-3833	45	19	allowed	allow	VERB
fsr-3833	45	20	for	for	ADP
fsr-3833	45	21	the	the	DET
fsr-3833	45	22	contribution	contribution	NOUN
fsr-3833	45	23	to	to	ADP
fsr-3833	45	24	the	the	DET
fsr-3833	45	25	account	account	NOUN
fsr-3833	45	26	,	,	PUNCT
fsr-3833	45	27	but	but	CCONJ
fsr-3833	45	28	all	all	DET
fsr-3833	45	29	earnings	earning	NOUN
fsr-3833	45	30	are	be	AUX
fsr-3833	45	31	excluded	exclude	VERB
fsr-3833	45	32	from	from	ADP
fsr-3833	45	33	income	income	NOUN
fsr-3833	45	34	tax	tax	NOUN
fsr-3833	45	35	.	.	PUNCT
fsr-3833	46	1	the	the	DET
fsr-3833	46	2	roth	roth	PROPN
fsr-3833	46	3	ira	ira	PROPN
fsr-3833	46	4	is	be	AUX
fsr-3833	46	5	available	available	ADJ
fsr-3833	46	6	to	to	PART
fsr-3833	46	7	married	marry	VERB
fsr-3833	46	8	individuals	individual	NOUN
fsr-3833	46	9	filing	file	VERB
fsr-3833	46	10	joint	joint	ADJ
fsr-3833	46	11	returns	return	NOUN
fsr-3833	46	12	with	with	ADP
fsr-3833	46	13	adjusted	adjusted	ADJ
fsr-3833	46	14	gross	gross	ADJ
fsr-3833	46	15	income	income	NOUN
fsr-3833	46	16	less	less	ADJ
fsr-3833	46	17	than	than	ADP
fsr-3833	46	18	$	$	SYM
fsr-3833	46	19	160,000	160,000	NUM
fsr-3833	46	20	and	and	CCONJ
fsr-3833	46	21	single	single	ADJ
fsr-3833	46	22	individuals	individual	NOUN
fsr-3833	46	23	with	with	ADP
fsr-3833	46	24	adjusted	adjusted	ADJ
fsr-3833	46	25	gross	gross	ADJ
fsr-3833	46	26	230	230	NUM
fsr-3833	46	27	financial	financial	ADJ
fsr-3833	46	28	services	service	NOUN
fsr-3833	46	29	review	review	NOUN
fsr-3833	46	30	6(4	6(4	NUM
fsr-3833	46	31	)	)	PUNCT
fsr-3833	46	32	1997	1997	NUM
fsr-3833	46	33	income	income	NOUN
fsr-3833	46	34	less	less	ADJ
fsr-3833	46	35	than	than	ADP
fsr-3833	46	36	$	$	SYM
fsr-3833	46	37	110,000	110,000	NUM
fsr-3833	46	38	.	.	PUNCT
fsr-3833	47	1	the	the	DET
fsr-3833	47	2	ira	ira	PROPN
fsr-3833	47	3	alternatives	alternative	NOUN
fsr-3833	47	4	and	and	CCONJ
fsr-3833	47	5	qualifications	qualification	NOUN
fsr-3833	47	6	for	for	ADP
fsr-3833	47	7	1998	1998	NUM
fsr-3833	47	8	are	be	AUX
fsr-3833	47	9	shown	show	VERB
fsr-3833	47	10	in	in	ADP
fsr-3833	47	11	table	table	NOUN
fsr-3833	47	12	1	1	NUM
fsr-3833	47	13	.	.	PUNCT
fsr-3833	48	1	each	each	DET
fsr-3833	48	2	taxpayer	taxpayer	NOUN
fsr-3833	48	3	is	be	AUX
fsr-3833	48	4	allowed	allow	VERB
fsr-3833	48	5	to	to	PART
fsr-3833	48	6	contribute	contribute	VERB
fsr-3833	48	7	$	$	SYM
fsr-3833	48	8	2,000	2,000	NUM
fsr-3833	48	9	per	per	ADP
fsr-3833	48	10	year	year	NOUN
fsr-3833	48	11	to	to	ADP
fsr-3833	48	12	an	an	DET
fsr-3833	48	13	ira	ira	PROPN
fsr-3833	48	14	.	.	PUNCT
fsr-3833	49	1	generally	generally	ADV
fsr-3833	49	2	,	,	PUNCT
fsr-3833	49	3	taxpayers	taxpayer	NOUN
fsr-3833	49	4	are	be	AUX
fsr-3833	49	5	better	well	ADJ
fsr-3833	49	6	off	off	ADP
fsr-3833	49	7	contributing	contribute	VERB
fsr-3833	49	8	to	to	PART
fsr-3833	49	9	deductible	deductible	VERB
fsr-3833	49	10	iras	ira	NOUN
fsr-3833	49	11	or	or	CCONJ
fsr-3833	49	12	roth	roth	NOUN
fsr-3833	49	13	iras	ira	NOUN
fsr-3833	49	14	if	if	SCONJ
fsr-3833	49	15	they	they	PRON
fsr-3833	49	16	qualify	qualify	VERB
fsr-3833	49	17	.	.	PUNCT
fsr-3833	50	1	however	however	ADV
fsr-3833	50	2	,	,	PUNCT
fsr-3833	50	3	indi	indi	PROPN
fsr-3833	50	4	viduals	vidual	NOUN
fsr-3833	50	5	covered	cover	VERB
fsr-3833	50	6	under	under	ADP
fsr-3833	50	7	another	another	DET
fsr-3833	50	8	retirement	retirement	NOUN
fsr-3833	50	9	plan	plan	NOUN
fsr-3833	50	10	who	who	PRON
fsr-3833	50	11	exceed	exceed	VERB
fsr-3833	50	12	the	the	DET
fsr-3833	50	13	deductible	deductible	ADJ
fsr-3833	50	14	ira	ira	PROPN
fsr-3833	50	15	income	income	NOUN
fsr-3833	50	16	lev	lev	NOUN
fsr-3833	50	17	els	el	NOUN
fsr-3833	50	18	as	as	SCONJ
fsr-3833	50	19	shown	show	VERB
fsr-3833	50	20	in	in	ADP
fsr-3833	50	21	table	table	NOUN
fsr-3833	50	22	1	1	NUM
fsr-3833	50	23	,	,	PUNCT
fsr-3833	50	24	may	may	AUX
fsr-3833	50	25	not	not	PART
fsr-3833	50	26	contribute	contribute	VERB
fsr-3833	50	27	to	to	ADP
fsr-3833	50	28	a	a	DET
fsr-3833	50	29	deductible	deductible	ADJ
fsr-3833	50	30	ira	ira	PROPN
fsr-3833	50	31	.	.	PUNCT
fsr-3833	51	1	such	such	ADJ
fsr-3833	51	2	persons	person	NOUN
fsr-3833	51	3	may	may	AUX
fsr-3833	51	4	qualify	qualify	VERB
fsr-3833	51	5	for	for	ADP
fsr-3833	51	6	a	a	DET
fsr-3833	51	7	roth	roth	PROPN
fsr-3833	51	8	ira	ira	PROPN
fsr-3833	51	9	,	,	PUNCT
fsr-3833	51	10	since	since	SCONJ
fsr-3833	51	11	the	the	DET
fsr-3833	51	12	income	income	NOUN
fsr-3833	51	13	limits	limit	NOUN
fsr-3833	51	14	for	for	ADP
fsr-3833	51	15	roth	roth	NOUN
fsr-3833	51	16	iras	ira	NOUN
fsr-3833	51	17	are	be	AUX
fsr-3833	51	18	substantially	substantially	ADV
fsr-3833	51	19	higher	high	ADJ
fsr-3833	51	20	than	than	ADP
fsr-3833	51	21	for	for	ADP
fsr-3833	51	22	deductible	deductible	ADJ
fsr-3833	51	23	iras	ira	NOUN
fsr-3833	51	24	.	.	PUNCT
fsr-3833	52	1	individuals	individual	NOUN
fsr-3833	52	2	covered	cover	VERB
fsr-3833	52	3	under	under	ADP
fsr-3833	52	4	a	a	DET
fsr-3833	52	5	retirement	retirement	NOUN
fsr-3833	52	6	plan	plan	NOUN
fsr-3833	52	7	who	who	PRON
fsr-3833	52	8	exceed	exceed	VERB
fsr-3833	52	9	the	the	DET
fsr-3833	52	10	income	income	NOUN
fsr-3833	52	11	level	level	NOUN
fsr-3833	52	12	for	for	ADP
fsr-3833	52	13	roth	roth	NOUN
fsr-3833	52	14	iras	ira	NOUN
fsr-3833	52	15	(	(	PUNCT
fsr-3833	52	16	$	$	SYM
fsr-3833	52	17	110,000	110,000	NUM
fsr-3833	52	18	single	single	ADJ
fsr-3833	52	19	or	or	CCONJ
fsr-3833	52	20	$	$	SYM
fsr-3833	52	21	160,000	160,000	NUM
fsr-3833	52	22	joint	joint	NOUN
fsr-3833	52	23	)	)	PUNCT
fsr-3833	52	24	,	,	PUNCT
fsr-3833	52	25	may	may	AUX
fsr-3833	52	26	make	make	VERB
fsr-3833	52	27	contributions	contribution	NOUN
fsr-3833	52	28	to	to	ADP
fsr-3833	52	29	a	a	DET
fsr-3833	52	30	nonde	nonde	PROPN
fsr-3833	52	31	ductible	ductible	PROPN
fsr-3833	52	32	ira	ira	PROPN
fsr-3833	52	33	.	.	PUNCT
fsr-3833	53	1	the	the	DET
fsr-3833	53	2	sum	sum	NOUN
fsr-3833	53	3	of	of	ADP
fsr-3833	53	4	all	all	DET
fsr-3833	53	5	contributions	contribution	NOUN
fsr-3833	53	6	to	to	ADP
fsr-3833	53	7	iras	ira	NOUN
fsr-3833	53	8	for	for	ADP
fsr-3833	53	9	a	a	DET
fsr-3833	53	10	given	give	VERB
fsr-3833	53	11	year	year	NOUN
fsr-3833	53	12	can	can	AUX
fsr-3833	53	13	not	not	PART
fsr-3833	53	14	exceed	exceed	VERB
fsr-3833	53	15	$	$	SYM
fsr-3833	53	16	2,000	2,000	NUM
fsr-3833	53	17	.	.	PUNCT
fsr-3833	54	1	therefore	therefore	ADV
fsr-3833	54	2	,	,	PUNCT
fsr-3833	54	3	if	if	SCONJ
fsr-3833	54	4	an	an	DET
fsr-3833	54	5	individual	individual	NOUN
fsr-3833	54	6	’s	’s	PART
fsr-3833	54	7	annual	annual	ADJ
fsr-3833	54	8	investment	investment	NOUN
fsr-3833	54	9	in	in	ADP
fsr-3833	54	10	a	a	DET
fsr-3833	54	11	roth	roth	NOUN
fsr-3833	54	12	ira	ira	PROPN
fsr-3833	54	13	is	be	AUX
fsr-3833	54	14	limited	limit	VERB
fsr-3833	54	15	to	to	PART
fsr-3833	54	16	,	,	PUNCT
fsr-3833	54	17	say	say	VERB
fsr-3833	54	18	$	$	SYM
fsr-3833	54	19	1,500	1,500	NUM
fsr-3833	54	20	,	,	PUNCT
fsr-3833	54	21	he	he	PRON
fsr-3833	54	22	or	or	CCONJ
fsr-3833	54	23	she	she	PRON
fsr-3833	54	24	may	may	AUX
fsr-3833	54	25	make	make	VERB
fsr-3833	54	26	an	an	DET
fsr-3833	54	27	additional	additional	ADJ
fsr-3833	54	28	$	$	SYM
fsr-3833	54	29	500	500	NUM
fsr-3833	54	30	investment	investment	NOUN
fsr-3833	54	31	in	in	ADP
fsr-3833	54	32	a	a	DET
fsr-3833	54	33	nondeductible	nondeductible	ADJ
fsr-3833	54	34	ira	ira	PROPN
fsr-3833	54	35	.	.	PUNCT
fsr-3833	55	1	the	the	DET
fsr-3833	55	2	literature	literature	NOUN
fsr-3833	55	3	that	that	PRON
fsr-3833	55	4	examines	examine	VERB
fsr-3833	55	5	the	the	DET
fsr-3833	55	6	ira	ira	PROPN
fsr-3833	55	7	investment	investment	NOUN
fsr-3833	55	8	decision	decision	NOUN
fsr-3833	55	9	is	be	AUX
fsr-3833	55	10	discussed	discuss	VERB
fsr-3833	55	11	in	in	ADP
fsr-3833	55	12	the	the	DET
fsr-3833	55	13	next	next	ADJ
fsr-3833	55	14	section	section	NOUN
fsr-3833	55	15	.	.	PUNCT
fsr-3833	56	1	iii	iii	X
fsr-3833	56	2	.	.	PUNCT
fsr-3833	57	1	literature	literature	PROPN
fsr-3833	57	2	review	review	VERB
fsr-3833	57	3	several	several	ADJ
fsr-3833	57	4	previous	previous	ADJ
fsr-3833	57	5	studies	study	NOUN
fsr-3833	57	6	have	have	AUX
fsr-3833	57	7	examined	examine	VERB
fsr-3833	57	8	various	various	ADJ
fsr-3833	57	9	aspects	aspect	NOUN
fsr-3833	57	10	of	of	ADP
fsr-3833	57	11	the	the	DET
fsr-3833	57	12	ira	ira	PROPN
fsr-3833	57	13	investment	investment	NOUN
fsr-3833	57	14	decision	decision	NOUN
fsr-3833	57	15	.	.	PUNCT
fsr-3833	58	1	burgess	burgess	NOUN
fsr-3833	58	2	and	and	CCONJ
fsr-3833	58	3	madeo	madeo	PROPN
fsr-3833	58	4	(	(	PUNCT
fsr-3833	58	5	1980	1980	NUM
fsr-3833	58	6	)	)	PUNCT
fsr-3833	58	7	and	and	CCONJ
fsr-3833	58	8	o’neil	o’neil	PROPN
fsr-3833	58	9	,	,	PUNCT
fsr-3833	58	10	saftner	saftner	NOUN
fsr-3833	58	11	and	and	CCONJ
fsr-3833	58	12	dillaway	dillaway	NOUN
fsr-3833	58	13	(	(	PUNCT
fsr-3833	58	14	1983	1983	NUM
fsr-3833	58	15	)	)	PUNCT
fsr-3833	58	16	use	use	VERB
fsr-3833	58	17	simulations	simulation	NOUN
fsr-3833	58	18	to	to	PART
fsr-3833	58	19	examine	examine	VERB
fsr-3833	58	20	the	the	DET
fsr-3833	58	21	break	break	NOUN
fsr-3833	58	22	-	-	PUNCT
fsr-3833	58	23	even	even	ADV
fsr-3833	58	24	point	point	NOUN
fsr-3833	58	25	for	for	ADP
fsr-3833	58	26	a	a	DET
fsr-3833	58	27	deductible	deductible	ADJ
fsr-3833	58	28	ira	ira	PROPN
fsr-3833	58	29	by	by	ADP
fsr-3833	58	30	considering	consider	VERB
fsr-3833	58	31	the	the	DET
fsr-3833	58	32	10	10	NUM
fsr-3833	58	33	%	%	NOUN
fsr-3833	58	34	premature	premature	ADJ
fsr-3833	58	35	withdrawal	withdrawal	NOUN
fsr-3833	58	36	penalty	penalty	NOUN
fsr-3833	58	37	.	.	PUNCT
fsr-3833	59	1	burgess	burgess	NOUN
fsr-3833	59	2	and	and	CCONJ
fsr-3833	59	3	madeo	madeo	PROPN
fsr-3833	59	4	’s	’s	PART
fsr-3833	59	5	study	study	NOUN
fsr-3833	59	6	is	be	AUX
fsr-3833	59	7	for	for	ADP
fsr-3833	59	8	the	the	DET
fsr-3833	59	9	tax	tax	NOUN
fsr-3833	59	10	law	law	NOUN
fsr-3833	59	11	in	in	ADP
fsr-3833	59	12	effect	effect	NOUN
fsr-3833	59	13	prior	prior	ADV
fsr-3833	59	14	to	to	ADP
fsr-3833	59	15	1981	1981	NUM
fsr-3833	59	16	,	,	PUNCT
fsr-3833	59	17	while	while	SCONJ
fsr-3833	59	18	o’neil	o’neil	PROPN
fsr-3833	59	19	,	,	PUNCT
fsr-3833	59	20	saftner	saftner	NOUN
fsr-3833	59	21	,	,	PUNCT
fsr-3833	59	22	and	and	CCONJ
fsr-3833	59	23	dillaway	dillaway	NOUN
fsr-3833	59	24	’s	’s	PART
fsr-3833	59	25	study	study	NOUN
fsr-3833	59	26	is	be	AUX
fsr-3833	59	27	an	an	DET
fsr-3833	59	28	extension	extension	NOUN
fsr-3833	59	29	to	to	ADP
fsr-3833	59	30	the	the	DET
fsr-3833	59	31	law	law	NOUN
fsr-3833	59	32	in	in	ADP
fsr-3833	59	33	effect	effect	NOUN
fsr-3833	59	34	after	after	ADP
fsr-3833	59	35	the	the	DET
fsr-3833	59	36	1981	1981	NUM
fsr-3833	59	37	tax	tax	NOUN
fsr-3833	59	38	law	law	NOUN
fsr-3833	59	39	changes	change	NOUN
fsr-3833	59	40	.	.	PUNCT
fsr-3833	60	1	both	both	DET
fsr-3833	60	2	studies	study	NOUN
fsr-3833	60	3	find	find	VERB
fsr-3833	60	4	that	that	SCONJ
fsr-3833	60	5	,	,	PUNCT
fsr-3833	60	6	for	for	ADP
fsr-3833	60	7	long	long	ADJ
fsr-3833	60	8	-	-	PUNCT
fsr-3833	60	9	term	term	NOUN
fsr-3833	60	10	investments	investment	NOUN
fsr-3833	60	11	,	,	PUNCT
fsr-3833	60	12	deductible	deductible	ADJ
fsr-3833	60	13	iras	ira	NOUN
fsr-3833	60	14	perform	perform	VERB
fsr-3833	60	15	better	well	ADV
fsr-3833	60	16	than	than	ADP
fsr-3833	60	17	non	non	ADJ
fsr-3833	60	18	-	-	ADJ
fsr-3833	60	19	ira	ira	ADJ
fsr-3833	60	20	investments	investment	NOUN
fsr-3833	60	21	.	.	PUNCT
fsr-3833	61	1	however	however	ADV
fsr-3833	61	2	,	,	PUNCT
fsr-3833	61	3	if	if	SCONJ
fsr-3833	61	4	the	the	DET
fsr-3833	61	5	deductible	deductible	ADJ
fsr-3833	61	6	ira	ira	PROPN
fsr-3833	61	7	is	be	AUX
fsr-3833	61	8	held	hold	VERB
fsr-3833	61	9	only	only	ADV
fsr-3833	61	10	for	for	ADP
fsr-3833	61	11	a	a	DET
fsr-3833	61	12	short	short	ADJ
fsr-3833	61	13	time	time	NOUN
fsr-3833	61	14	period	period	NOUN
fsr-3833	61	15	,	,	PUNCT
fsr-3833	61	16	the	the	DET
fsr-3833	61	17	penalty	penalty	NOUN
fsr-3833	61	18	for	for	ADP
fsr-3833	61	19	premature	premature	ADJ
fsr-3833	61	20	withdrawal	withdrawal	NOUN
fsr-3833	61	21	causes	cause	VERB
fsr-3833	61	22	deductible	deductible	ADJ
fsr-3833	61	23	iras	ira	NOUN
fsr-3833	61	24	to	to	PART
fsr-3833	61	25	not	not	PART
fsr-3833	61	26	perform	perform	VERB
fsr-3833	61	27	as	as	ADV
fsr-3833	61	28	well	well	ADV
fsr-3833	61	29	as	as	ADP
fsr-3833	61	30	non	non	ADJ
fsr-3833	61	31	-	-	ADJ
fsr-3833	61	32	ira	ira	ADJ
fsr-3833	61	33	investments	investment	NOUN
fsr-3833	61	34	.	.	PUNCT
fsr-3833	62	1	owens	owens	PROPN
fsr-3833	62	2	and	and	CCONJ
fsr-3833	62	3	willinger	willinger	X
fsr-3833	62	4	(	(	PUNCT
fsr-3833	62	5	1985	1985	NUM
fsr-3833	62	6	)	)	PUNCT
fsr-3833	62	7	also	also	ADV
fsr-3833	62	8	use	use	VERB
fsr-3833	62	9	a	a	DET
fsr-3833	62	10	simulation	simulation	NOUN
fsr-3833	62	11	to	to	PART
fsr-3833	62	12	examine	examine	VERB
fsr-3833	62	13	deductible	deductible	ADJ
fsr-3833	62	14	ira	ira	PROPN
fsr-3833	62	15	invest	invest	VERB
fsr-3833	62	16	ments	ment	NOUN
fsr-3833	62	17	.	.	PUNCT
fsr-3833	63	1	however	however	ADV
fsr-3833	63	2	,	,	PUNCT
fsr-3833	63	3	instead	instead	ADV
fsr-3833	63	4	of	of	ADP
fsr-3833	63	5	a	a	DET
fsr-3833	63	6	break	break	NOUN
fsr-3833	63	7	-	-	PUNCT
fsr-3833	63	8	even	even	ADV
fsr-3833	63	9	analysis	analysis	NOUN
fsr-3833	63	10	,	,	PUNCT
fsr-3833	63	11	they	they	PRON
fsr-3833	63	12	compute	compute	VERB
fsr-3833	63	13	internal	internal	ADJ
fsr-3833	63	14	rates	rate	NOUN
fsr-3833	63	15	of	of	ADP
fsr-3833	63	16	return	return	NOUN
fsr-3833	63	17	to	to	PART
fsr-3833	63	18	evaluate	evaluate	VERB
fsr-3833	63	19	the	the	DET
fsr-3833	63	20	ira	ira	PROPN
fsr-3833	63	21	investment	investment	NOUN
fsr-3833	63	22	decision	decision	NOUN
fsr-3833	63	23	.	.	PUNCT
fsr-3833	64	1	they	they	PRON
fsr-3833	64	2	find	find	VERB
fsr-3833	64	3	that	that	SCONJ
fsr-3833	64	4	an	an	DET
fsr-3833	64	5	investment	investment	NOUN
fsr-3833	64	6	in	in	ADP
fsr-3833	64	7	a	a	DET
fsr-3833	64	8	deductible	deductible	ADJ
fsr-3833	64	9	ira	ira	PROPN
fsr-3833	64	10	has	have	VERB
fsr-3833	64	11	a	a	DET
fsr-3833	64	12	greater	great	ADJ
fsr-3833	64	13	internal	internal	ADJ
fsr-3833	64	14	rate	rate	NOUN
fsr-3833	64	15	of	of	ADP
fsr-3833	64	16	return	return	NOUN
fsr-3833	64	17	,	,	PUNCT
fsr-3833	64	18	even	even	ADV
fsr-3833	64	19	in	in	ADP
fsr-3833	64	20	the	the	DET
fsr-3833	64	21	short	short	ADJ
fsr-3833	64	22	term	term	NOUN
fsr-3833	64	23	,	,	PUNCT
fsr-3833	64	24	as	as	ADV
fsr-3833	64	25	long	long	ADV
fsr-3833	64	26	as	as	SCONJ
fsr-3833	64	27	the	the	DET
fsr-3833	64	28	penalty	penalty	NOUN
fsr-3833	64	29	for	for	ADP
fsr-3833	64	30	premature	premature	ADJ
fsr-3833	64	31	withdrawal	withdrawal	NOUN
fsr-3833	64	32	is	be	AUX
fsr-3833	64	33	not	not	PART
fsr-3833	64	34	imposed	impose	VERB
fsr-3833	64	35	.	.	PUNCT
fsr-3833	65	1	yaari	yaari	PROPN
fsr-3833	65	2	and	and	CCONJ
fsr-3833	65	3	fabozzi	fabozzi	NOUN
fsr-3833	65	4	(	(	PUNCT
fsr-3833	65	5	1985	1985	NUM
fsr-3833	65	6	)	)	PUNCT
fsr-3833	65	7	investigate	investigate	VERB
fsr-3833	65	8	the	the	DET
fsr-3833	65	9	use	use	NOUN
fsr-3833	65	10	of	of	ADP
fsr-3833	65	11	growth	growth	NOUN
fsr-3833	65	12	stocks	stock	NOUN
fsr-3833	65	13	in	in	ADP
fsr-3833	65	14	deductible	deductible	ADJ
fsr-3833	65	15	iras	ira	NOUN
fsr-3833	65	16	.	.	PUNCT
fsr-3833	66	1	while	while	SCONJ
fsr-3833	66	2	their	their	PRON
fsr-3833	66	3	analysis	analysis	NOUN
fsr-3833	66	4	suggests	suggest	VERB
fsr-3833	66	5	that	that	SCONJ
fsr-3833	66	6	iras	ira	NOUN
fsr-3833	66	7	should	should	AUX
fsr-3833	66	8	be	be	AUX
fsr-3833	66	9	invested	invest	VERB
fsr-3833	66	10	in	in	ADP
fsr-3833	66	11	non	non	ADJ
fsr-3833	66	12	-	-	ADJ
fsr-3833	66	13	growth	growth	ADJ
fsr-3833	66	14	stocks	stock	NOUN
fsr-3833	66	15	,	,	PUNCT
fsr-3833	66	16	they	they	PRON
fsr-3833	66	17	point	point	VERB
fsr-3833	66	18	out	out	ADP
fsr-3833	66	19	that	that	SCONJ
fsr-3833	66	20	iras	ira	NOUN
fsr-3833	66	21	tend	tend	VERB
fsr-3833	66	22	to	to	PART
fsr-3833	66	23	invest	invest	VERB
fsr-3833	66	24	in	in	ADP
fsr-3833	66	25	growth	growth	NOUN
fsr-3833	66	26	stocks	stock	NOUN
fsr-3833	66	27	.	.	PUNCT
fsr-3833	67	1	simonds	simonds	PROPN
fsr-3833	67	2	(	(	PUNCT
fsr-3833	67	3	1986	1986	NUM
fsr-3833	67	4	)	)	PUNCT
fsr-3833	67	5	examines	examine	VERB
fsr-3833	67	6	the	the	DET
fsr-3833	67	7	situation	situation	NOUN
fsr-3833	67	8	for	for	ADP
fsr-3833	67	9	an	an	DET
fsr-3833	67	10	investor	investor	NOUN
fsr-3833	67	11	who	who	PRON
fsr-3833	67	12	wishes	wish	VERB
fsr-3833	67	13	to	to	PART
fsr-3833	67	14	have	have	VERB
fsr-3833	67	15	a	a	DET
fsr-3833	67	16	balanced	balanced	ADJ
fsr-3833	67	17	portfolio	portfolio	NOUN
fsr-3833	67	18	of	of	ADP
fsr-3833	67	19	interest	interest	NOUN
fsr-3833	67	20	-	-	PUNCT
fsr-3833	67	21	earning	earn	VERB
fsr-3833	67	22	assets	asset	NOUN
fsr-3833	67	23	and	and	CCONJ
fsr-3833	67	24	aggressive	aggressive	ADJ
fsr-3833	67	25	-	-	PUNCT
fsr-3833	67	26	growth	growth	NOUN
fsr-3833	67	27	mutual	mutual	ADJ
fsr-3833	67	28	funds	fund	NOUN
fsr-3833	67	29	.	.	PUNCT
fsr-3833	68	1	he	he	PRON
fsr-3833	68	2	finds	find	VERB
fsr-3833	68	3	that	that	SCONJ
fsr-3833	68	4	the	the	DET
fsr-3833	68	5	interest	interest	NOUN
fsr-3833	68	6	-	-	PUNCT
fsr-3833	68	7	earning	earn	VERB
fsr-3833	68	8	assets	asset	NOUN
fsr-3833	68	9	should	should	AUX
fsr-3833	68	10	be	be	AUX
fsr-3833	68	11	in	in	ADP
fsr-3833	68	12	a	a	DET
fsr-3833	68	13	deductible	deductible	ADJ
fsr-3833	68	14	ira	ira	PROPN
fsr-3833	68	15	and	and	CCONJ
fsr-3833	68	16	the	the	DET
fsr-3833	68	17	aggressive	aggressive	ADJ
fsr-3833	68	18	-	-	PUNCT
fsr-3833	68	19	growth	growth	NOUN
fsr-3833	68	20	funds	fund	NOUN
fsr-3833	68	21	should	should	AUX
fsr-3833	68	22	be	be	AUX
fsr-3833	68	23	held	hold	VERB
fsr-3833	68	24	outright	outright	ADV
fsr-3833	68	25	.	.	PUNCT
fsr-3833	69	1	however	however	ADV
fsr-3833	69	2	,	,	PUNCT
fsr-3833	69	3	if	if	SCONJ
fsr-3833	69	4	the	the	DET
fsr-3833	69	5	investor	investor	NOUN
fsr-3833	69	6	wishes	wish	VERB
fsr-3833	69	7	to	to	PART
fsr-3833	69	8	hold	hold	VERB
fsr-3833	69	9	only	only	ADV
fsr-3833	69	10	aggressive	aggressive	ADJ
fsr-3833	69	11	-	-	PUNCT
fsr-3833	69	12	growth	growth	NOUN
fsr-3833	69	13	mutual	mutual	ADJ
fsr-3833	69	14	funds	fund	NOUN
fsr-3833	69	15	,	,	PUNCT
fsr-3833	69	16	he	he	PRON
fsr-3833	69	17	or	or	CCONJ
fsr-3833	69	18	she	she	PRON
fsr-3833	69	19	should	should	AUX
fsr-3833	69	20	do	do	VERB
fsr-3833	69	21	so	so	ADV
fsr-3833	69	22	in	in	ADP
fsr-3833	69	23	a	a	DET
fsr-3833	69	24	deductible	deductible	ADJ
fsr-3833	69	25	ira	ira	PROPN
fsr-3833	69	26	.	.	PUNCT
fsr-3833	70	1	the	the	DET
fsr-3833	70	2	aforementioned	aforementioned	ADJ
fsr-3833	70	3	studies	study	NOUN
fsr-3833	70	4	all	all	PRON
fsr-3833	70	5	examine	examine	VERB
fsr-3833	70	6	the	the	DET
fsr-3833	70	7	issue	issue	NOUN
fsr-3833	70	8	of	of	ADP
fsr-3833	70	9	investing	invest	VERB
fsr-3833	70	10	in	in	ADP
fsr-3833	70	11	a	a	DET
fsr-3833	70	12	deductible	deductible	ADJ
fsr-3833	70	13	ira	ira	PROPN
fsr-3833	70	14	.	.	PUNCT
fsr-3833	71	1	however	however	ADV
fsr-3833	71	2	,	,	PUNCT
fsr-3833	71	3	in	in	ADP
fsr-3833	71	4	1986	1986	NUM
fsr-3833	71	5	the	the	DET
fsr-3833	71	6	federal	federal	ADJ
fsr-3833	71	7	income	income	NOUN
fsr-3833	71	8	tax	tax	NOUN
fsr-3833	71	9	law	law	NOUN
fsr-3833	71	10	was	be	AUX
fsr-3833	71	11	changed	change	VERB
fsr-3833	71	12	to	to	PART
fsr-3833	71	13	allow	allow	VERB
fsr-3833	71	14	nondeductible	nondeductible	ADJ
fsr-3833	71	15	iras	ira	NOUN
fsr-3833	71	16	for	for	ADP
fsr-3833	71	17	persons	person	NOUN
fsr-3833	71	18	who	who	PRON
fsr-3833	71	19	do	do	AUX
fsr-3833	71	20	not	not	PART
fsr-3833	71	21	qualify	qualify	VERB
fsr-3833	71	22	for	for	ADP
fsr-3833	71	23	deductible	deductible	ADJ
fsr-3833	71	24	iras	ira	NOUN
fsr-3833	71	25	.	.	PUNCT
fsr-3833	72	1	randolph	randolph	PROPN
fsr-3833	72	2	(	(	PUNCT
fsr-3833	72	3	1994	1994	NUM
fsr-3833	72	4	)	)	PUNCT
fsr-3833	72	5	examines	examine	VERB
fsr-3833	72	6	the	the	DET
fsr-3833	72	7	issue	issue	NOUN
fsr-3833	72	8	of	of	ADP
fsr-3833	72	9	investing	invest	VERB
fsr-3833	72	10	in	in	ADP
fsr-3833	72	11	a	a	DET
fsr-3833	72	12	nondeductible	nondeductible	ADJ
fsr-3833	72	13	ira	ira	PROPN
fsr-3833	72	14	and	and	CCONJ
fsr-3833	72	15	finds	find	VERB
fsr-3833	72	16	that	that	SCONJ
fsr-3833	72	17	the	the	DET
fsr-3833	72	18	nondeductible	nondeductible	ADJ
fsr-3833	72	19	ira	ira	PROPN
fsr-3833	72	20	(	(	PUNCT
fsr-3833	72	21	invested	invest	VERB
fsr-3833	72	22	in	in	ADP
fsr-3833	72	23	a	a	DET
fsr-3833	72	24	mutual	mutual	ADJ
fsr-3833	72	25	fund	fund	NOUN
fsr-3833	72	26	)	)	PUNCT
fsr-3833	72	27	dominates	dominate	VERB
fsr-3833	72	28	the	the	DET
fsr-3833	72	29	outright	outright	ADJ
fsr-3833	72	30	investment	investment	NOUN
fsr-3833	72	31	in	in	ADP
fsr-3833	72	32	a	a	DET
fsr-3833	72	33	mutual	mutual	ADJ
fsr-3833	72	34	fund	fund	NOUN
fsr-3833	72	35	.	.	PUNCT
fsr-3833	73	1	however	however	ADV
fsr-3833	73	2	,	,	PUNCT
fsr-3833	73	3	in	in	ADP
fsr-3833	73	4	his	his	PRON
fsr-3833	73	5	study	study	NOUN
fsr-3833	73	6	no	no	DET
fsr-3833	73	7	distinction	distinction	NOUN
fsr-3833	73	8	was	be	AUX
fsr-3833	73	9	made	make	VERB
fsr-3833	73	10	between	between	ADP
fsr-3833	73	11	ordinary	ordinary	ADJ
fsr-3833	73	12	income	income	NOUN
fsr-3833	73	13	tax	tax	NOUN
fsr-3833	73	14	rates	rate	NOUN
fsr-3833	73	15	and	and	CCONJ
fsr-3833	73	16	capital	capital	NOUN
fsr-3833	73	17	gain	gain	VERB
fsr-3833	73	18	tax	tax	NOUN
fsr-3833	73	19	rates	rate	NOUN
fsr-3833	73	20	.	.	PUNCT
fsr-3833	74	1	an	an	DET
fsr-3833	74	2	am&s	am&s	PROPN
fsr-3833	74	3	of	of	ADP
fsr-3833	74	4	the	the	DET
fsr-3833	74	5	tradeof	tradeof	ADJ
fsr-3833	74	6	231	231	NUM
fsr-3833	74	7	scholes	schole	NOUN
fsr-3833	74	8	and	and	CCONJ
fsr-3833	74	9	wolfson	wolfson	PROPN
fsr-3833	74	10	(	(	PUNCT
fsr-3833	74	11	1992	1992	NUM
fsr-3833	74	12	,	,	PUNCT
fsr-3833	74	13	pp	pp	ADV
fsr-3833	74	14	.	.	PUNCT
fsr-3833	75	1	34	34	NUM
fsr-3833	75	2	-	-	SYM
fsr-3833	75	3	40	40	NUM
fsr-3833	75	4	)	)	PUNCT
fsr-3833	75	5	discuss	discuss	VERB
fsr-3833	75	6	after	after	ADP
fsr-3833	75	7	-	-	PUNCT
fsr-3833	75	8	tax	tax	NOUN
fsr-3833	75	9	accumulations	accumulation	NOUN
fsr-3833	75	10	for	for	ADP
fsr-3833	75	11	two	two	NUM
fsr-3833	75	12	types	type	NOUN
fsr-3833	75	13	of	of	ADP
fsr-3833	75	14	investments	investment	NOUN
fsr-3833	75	15	.	.	PUNCT
fsr-3833	76	1	the	the	DET
fsr-3833	76	2	earnings	earning	NOUN
fsr-3833	76	3	on	on	ADP
fsr-3833	76	4	the	the	DET
fsr-3833	76	5	first	first	ADJ
fsr-3833	76	6	investment	investment	NOUN
fsr-3833	76	7	accumulate	accumulate	VERB
fsr-3833	76	8	tax	tax	NOUN
fsr-3833	76	9	deferred	defer	VERB
fsr-3833	76	10	until	until	ADP
fsr-3833	76	11	maturity	maturity	NOUN
fsr-3833	76	12	of	of	ADP
fsr-3833	76	13	the	the	DET
fsr-3833	76	14	investment	investment	NOUN
fsr-3833	76	15	.	.	PUNCT
fsr-3833	77	1	once	once	SCONJ
fsr-3833	77	2	the	the	DET
fsr-3833	77	3	funds	fund	NOUN
fsr-3833	77	4	are	be	AUX
fsr-3833	77	5	withdrawn	withdraw	VERB
fsr-3833	77	6	,	,	PUNCT
fsr-3833	77	7	the	the	DET
fsr-3833	77	8	earnings	earning	NOUN
fsr-3833	77	9	are	be	AUX
fsr-3833	77	10	taxed	tax	VERB
fsr-3833	77	11	at	at	ADP
fsr-3833	77	12	the	the	DET
fsr-3833	77	13	ordinary	ordinary	ADJ
fsr-3833	77	14	income	income	NOUN
fsr-3833	77	15	tax	tax	NOUN
fsr-3833	77	16	rate	rate	NOUN
fsr-3833	77	17	(	(	PUNCT
fsr-3833	77	18	similar	similar	ADJ
fsr-3833	77	19	to	to	ADP
fsr-3833	77	20	a	a	DET
fsr-3833	77	21	nondeductible	nondeductible	ADJ
fsr-3833	77	22	ira	ira	PROPN
fsr-3833	77	23	)	)	PUNCT
fsr-3833	77	24	.	.	PUNCT
fsr-3833	78	1	the	the	DET
fsr-3833	78	2	earnings	earning	NOUN
fsr-3833	78	3	on	on	ADP
fsr-3833	78	4	the	the	DET
fsr-3833	78	5	second	second	ADJ
fsr-3833	78	6	investment	investment	NOUN
fsr-3833	78	7	are	be	AUX
fsr-3833	78	8	taxed	tax	VERB
fsr-3833	78	9	annually	annually	ADV
fsr-3833	78	10	at	at	ADP
fsr-3833	78	11	the	the	DET
fsr-3833	78	12	capital	capital	NOUN
fsr-3833	78	13	gain	gain	VERB
fsr-3833	78	14	tax	tax	NOUN
fsr-3833	78	15	rate	rate	NOUN
fsr-3833	78	16	.	.	PUNCT
fsr-3833	79	1	scholes	schole	NOUN
fsr-3833	79	2	and	and	CCONJ
fsr-3833	79	3	wolfson	wolfson	PROPN
fsr-3833	79	4	conclude	conclude	VERB
fsr-3833	79	5	that	that	SCONJ
fsr-3833	79	6	either	either	DET
fsr-3833	79	7	investment	investment	NOUN
fsr-3833	79	8	may	may	AUX
fsr-3833	79	9	accumulate	accumulate	VERB
fsr-3833	79	10	a	a	DET
fsr-3833	79	11	larger	large	ADJ
fsr-3833	79	12	amount	amount	NOUN
fsr-3833	79	13	depending	depend	VERB
fsr-3833	79	14	on	on	ADP
fsr-3833	79	15	the	the	DET
fsr-3833	79	16	length	length	NOUN
fsr-3833	79	17	of	of	ADP
fsr-3833	79	18	time	time	NOUN
fsr-3833	79	19	the	the	DET
fsr-3833	79	20	invest	inv	ADJ
fsr-3833	79	21	ment	ment	NOUN
fsr-3833	79	22	is	be	AUX
fsr-3833	79	23	held	hold	VERB
fsr-3833	79	24	and	and	CCONJ
fsr-3833	79	25	the	the	DET
fsr-3833	79	26	percentage	percentage	NOUN
fsr-3833	79	27	of	of	ADP
fsr-3833	79	28	the	the	DET
fsr-3833	79	29	investment	investment	NOUN
fsr-3833	79	30	return	return	NOUN
fsr-3833	79	31	that	that	PRON
fsr-3833	79	32	is	be	AUX
fsr-3833	79	33	taxed	tax	VERB
fsr-3833	79	34	at	at	ADP
fsr-3833	79	35	the	the	DET
fsr-3833	79	36	ordinary	ordinary	ADJ
fsr-3833	79	37	income	income	NOUN
fsr-3833	79	38	tax	tax	NOUN
fsr-3833	79	39	rate	rate	NOUN
fsr-3833	79	40	.	.	PUNCT
fsr-3833	80	1	the	the	DET
fsr-3833	80	2	primary	primary	ADJ
fsr-3833	80	3	difference	difference	NOUN
fsr-3833	80	4	between	between	ADP
fsr-3833	80	5	randolph	randolph	PROPN
fsr-3833	80	6	’s	’s	PART
fsr-3833	80	7	analysis	analysis	NOUN
fsr-3833	80	8	and	and	CCONJ
fsr-3833	80	9	scholes	schole	NOUN
fsr-3833	80	10	and	and	CCONJ
fsr-3833	80	11	wolfson	wolfson	PROPN
fsr-3833	80	12	’s	’s	PART
fsr-3833	80	13	analysis	analysis	NOUN
fsr-3833	80	14	is	be	AUX
fsr-3833	80	15	that	that	SCONJ
fsr-3833	80	16	&	&	CCONJ
fsr-3833	80	17	holes	hole	NOUN
fsr-3833	80	18	and	and	CCONJ
fsr-3833	80	19	wolfson	wolfson	PROPN
fsr-3833	80	20	allow	allow	VERB
fsr-3833	80	21	for	for	SCONJ
fsr-3833	80	22	capital	capital	NOUN
fsr-3833	80	23	gain	gain	NOUN
fsr-3833	80	24	to	to	PART
fsr-3833	80	25	be	be	AUX
fsr-3833	80	26	taxed	tax	VERB
fsr-3833	80	27	at	at	ADP
fsr-3833	80	28	a	a	DET
fsr-3833	80	29	lower	low	ADJ
fsr-3833	80	30	rate	rate	NOUN
fsr-3833	80	31	than	than	SCONJ
fsr-3833	80	32	is	be	AUX
fsr-3833	80	33	ordinary	ordinary	ADJ
fsr-3833	80	34	income	income	NOUN
fsr-3833	80	35	.	.	PUNCT
fsr-3833	81	1	the	the	DET
fsr-3833	81	2	taxpayer	taxpayer	NOUN
fsr-3833	81	3	relief	relief	PROPN
fsr-3833	81	4	act	act	NOUN
fsr-3833	81	5	of	of	ADP
fsr-3833	81	6	1997	1997	NUM
fsr-3833	81	7	introduced	introduce	VERB
fsr-3833	81	8	the	the	DET
fsr-3833	81	9	roth	roth	PROPN
fsr-3833	81	10	ira	ira	PROPN
fsr-3833	81	11	,	,	PUNCT
fsr-3833	81	12	which	which	PRON
fsr-3833	81	13	provides	provide	VERB
fsr-3833	81	14	for	for	ADP
fsr-3833	81	15	no	no	DET
fsr-3833	81	16	tax	tax	NOUN
fsr-3833	81	17	deduction	deduction	NOUN
fsr-3833	81	18	but	but	CCONJ
fsr-3833	81	19	allows	allow	VERB
fsr-3833	81	20	exclusion	exclusion	NOUN
fsr-3833	81	21	for	for	ADP
fsr-3833	81	22	all	all	DET
fsr-3833	81	23	income	income	NOUN
fsr-3833	81	24	.	.	PUNCT
fsr-3833	82	1	steuerle	steuerle	PROPN
fsr-3833	82	2	(	(	PUNCT
fsr-3833	82	3	1997	1997	NUM
fsr-3833	82	4	)	)	PUNCT
fsr-3833	82	5	provides	provide	VERB
fsr-3833	82	6	an	an	DET
fsr-3833	82	7	example	example	NOUN
fsr-3833	82	8	showing	show	VERB
fsr-3833	82	9	that	that	SCONJ
fsr-3833	82	10	accumulations	accumulation	NOUN
fsr-3833	82	11	in	in	ADP
fsr-3833	82	12	a	a	DET
fsr-3833	82	13	deductible	deductible	ADJ
fsr-3833	82	14	ira	ira	PROPN
fsr-3833	82	15	and	and	CCONJ
fsr-3833	82	16	a	a	DET
fsr-3833	82	17	roth	roth	PROPN
fsr-3833	82	18	ira	ira	PROPN
fsr-3833	82	19	appear	appear	VERB
fsr-3833	82	20	to	to	PART
fsr-3833	82	21	be	be	AUX
fsr-3833	82	22	equal	equal	ADJ
fsr-3833	82	23	if	if	SCONJ
fsr-3833	82	24	the	the	DET
fsr-3833	82	25	investor	investor	NOUN
fsr-3833	82	26	is	be	AUX
fsr-3833	82	27	in	in	ADP
fsr-3833	82	28	the	the	DET
fsr-3833	82	29	same	same	ADJ
fsr-3833	82	30	tax	tax	NOUN
fsr-3833	82	31	bracket	bracket	NOUN
fsr-3833	82	32	when	when	SCONJ
fsr-3833	82	33	the	the	DET
fsr-3833	82	34	funds	fund	NOUN
fsr-3833	82	35	are	be	AUX
fsr-3833	82	36	invested	invest	VERB
fsr-3833	82	37	and	and	CCONJ
fsr-3833	82	38	when	when	SCONJ
fsr-3833	82	39	the	the	DET
fsr-3833	82	40	funds	fund	NOUN
fsr-3833	82	41	are	be	AUX
fsr-3833	82	42	withdrawn	withdraw	VERB
fsr-3833	82	43	.	.	PUNCT
fsr-3833	83	1	however	however	ADV
fsr-3833	83	2	,	,	PUNCT
fsr-3833	83	3	he	he	PRON
fsr-3833	83	4	points	point	VERB
fsr-3833	83	5	out	out	ADP
fsr-3833	83	6	that	that	SCONJ
fsr-3833	83	7	the	the	DET
fsr-3833	83	8	same	same	ADJ
fsr-3833	83	9	$	$	SYM
fsr-3833	83	10	2,000	2,000	NUM
fsr-3833	83	11	contribution	contribution	NOUN
fsr-3833	83	12	limit	limit	NOUN
fsr-3833	83	13	applies	apply	VERB
fsr-3833	83	14	to	to	ADP
fsr-3833	83	15	both	both	CCONJ
fsr-3833	83	16	deductible	deductible	ADJ
fsr-3833	83	17	iras	ira	NOUN
fsr-3833	83	18	and	and	CCONJ
fsr-3833	83	19	roth	roth	PROPN
fsr-3833	83	20	iras	ira	NOUN
fsr-3833	83	21	.	.	PUNCT
fsr-3833	84	1	the	the	DET
fsr-3833	84	2	investor	investor	NOUN
fsr-3833	84	3	in	in	ADP
fsr-3833	84	4	a	a	DET
fsr-3833	84	5	deductible	deductible	ADJ
fsr-3833	84	6	ira	ira	PROPN
fsr-3833	84	7	owns	own	VERB
fsr-3833	84	8	only	only	ADV
fsr-3833	84	9	one	one	NUM
fsr-3833	84	10	minus	minus	ADP
fsr-3833	84	11	his	his	PRON
fsr-3833	84	12	or	or	CCONJ
fsr-3833	84	13	her	her	PRON
fsr-3833	84	14	tax	tax	NOUN
fsr-3833	84	15	rate	rate	NOUN
fsr-3833	84	16	times	times	ADP
fsr-3833	84	17	$	$	SYM
fsr-3833	84	18	2,000	2,000	NUM
fsr-3833	84	19	while	while	SCONJ
fsr-3833	84	20	the	the	DET
fsr-3833	84	21	investor	investor	NOUN
fsr-3833	84	22	in	in	ADP
fsr-3833	84	23	the	the	DET
fsr-3833	84	24	roth	roth	PROPN
fsr-3833	84	25	ira	ira	PROPN
fsr-3833	84	26	owns	own	VERB
fsr-3833	84	27	the	the	DET
fsr-3833	84	28	full	full	ADJ
fsr-3833	84	29	$	$	SYM
fsr-3833	84	30	2,000	2,000	NUM
fsr-3833	84	31	investment	investment	NOUN
fsr-3833	84	32	.	.	PUNCT
fsr-3833	85	1	there	there	ADV
fsr-3833	85	2	fore	fore	NOUN
fsr-3833	85	3	,	,	PUNCT
fsr-3833	85	4	the	the	DET
fsr-3833	85	5	roth	roth	PROPN
fsr-3833	85	6	ira	ira	PROPN
fsr-3833	85	7	may	may	AUX
fsr-3833	85	8	generate	generate	VERB
fsr-3833	85	9	a	a	DET
fsr-3833	85	10	larger	large	ADJ
fsr-3833	85	11	after	after	ADP
fsr-3833	85	12	-	-	PUNCT
fsr-3833	85	13	tax	tax	NOUN
fsr-3833	85	14	accumulation	accumulation	NOUN
fsr-3833	85	15	than	than	ADP
fsr-3833	85	16	the	the	DET
fsr-3833	85	17	deductible	deductible	ADJ
fsr-3833	85	18	ira	ira	PROPN
fsr-3833	85	19	.	.	PUNCT
fsr-3833	86	1	in	in	ADP
fsr-3833	86	2	ranking	rank	VERB
fsr-3833	86	3	the	the	DET
fsr-3833	86	4	three	three	NUM
fsr-3833	86	5	types	type	NOUN
fsr-3833	86	6	of	of	ADP
fsr-3833	86	7	ira	ira	PROPN
fsr-3833	86	8	investments	investment	NOUN
fsr-3833	86	9	,	,	PUNCT
fsr-3833	86	10	the	the	DET
fsr-3833	86	11	following	follow	VERB
fsr-3833	86	12	conclusions	conclusion	NOUN
fsr-3833	86	13	may	may	AUX
fsr-3833	86	14	be	be	AUX
fsr-3833	86	15	drawn	draw	VERB
fsr-3833	86	16	.	.	PUNCT
fsr-3833	87	1	first	first	ADV
fsr-3833	87	2	,	,	PUNCT
fsr-3833	87	3	the	the	DET
fsr-3833	87	4	tax	tax	NOUN
fsr-3833	87	5	-	-	PUNCT
fsr-3833	87	6	favored	favor	VERB
fsr-3833	87	7	deductible	deductible	ADJ
fsr-3833	87	8	ira	ira	PROPN
fsr-3833	87	9	and	and	CCONJ
fsr-3833	87	10	roth	roth	PROPN
fsr-3833	87	11	ira	ira	PROPN
fsr-3833	87	12	will	will	AUX
fsr-3833	87	13	accumulate	accumulate	VERB
fsr-3833	87	14	larger	large	ADJ
fsr-3833	87	15	after	after	ADP
fsr-3833	87	16	-	-	PUNCT
fsr-3833	87	17	tax	tax	NOUN
fsr-3833	87	18	amounts	amount	NOUN
fsr-3833	87	19	than	than	ADP
fsr-3833	87	20	either	either	CCONJ
fsr-3833	87	21	the	the	DET
fsr-3833	87	22	nondeductible	nondeductible	ADJ
fsr-3833	87	23	ira	ira	PROPN
fsr-3833	87	24	or	or	CCONJ
fsr-3833	87	25	the	the	DET
fsr-3833	87	26	outright	outright	ADJ
fsr-3833	87	27	investment	investment	NOUN
fsr-3833	87	28	.	.	PUNCT
fsr-3833	88	1	second	second	ADJ
fsr-3833	88	2	,	,	PUNCT
fsr-3833	88	3	the	the	DET
fsr-3833	88	4	deduct	deduct	NOUN
fsr-3833	88	5	ible	ible	ADJ
fsr-3833	88	6	ira	ira	PROPN
fsr-3833	88	7	will	will	AUX
fsr-3833	88	8	accumulate	accumulate	VERB
fsr-3833	88	9	a	a	DET
fsr-3833	88	10	larger	large	ADJ
fsr-3833	88	11	after	after	ADP
fsr-3833	88	12	-	-	PUNCT
fsr-3833	88	13	tax	tax	NOUN
fsr-3833	88	14	amount	amount	NOUN
fsr-3833	88	15	than	than	ADP
fsr-3833	88	16	the	the	DET
fsr-3833	88	17	roth	roth	PROPN
fsr-3833	88	18	ira	ira	PROPN
fsr-3833	88	19	if	if	SCONJ
fsr-3833	88	20	the	the	DET
fsr-3833	88	21	individual	individual	NOUN
fsr-3833	88	22	is	be	AUX
fsr-3833	88	23	in	in	ADP
fsr-3833	88	24	a	a	DET
fsr-3833	88	25	lower	low	ADJ
fsr-3833	88	26	tax	tax	NOUN
fsr-3833	88	27	bracket	bracket	NOUN
fsr-3833	88	28	after	after	ADP
fsr-3833	88	29	retirement	retirement	NOUN
fsr-3833	88	30	.	.	PUNCT
fsr-3833	89	1	on	on	ADP
fsr-3833	89	2	the	the	DET
fsr-3833	89	3	other	other	ADJ
fsr-3833	89	4	hand	hand	NOUN
fsr-3833	89	5	,	,	PUNCT
fsr-3833	89	6	if	if	SCONJ
fsr-3833	89	7	the	the	DET
fsr-3833	89	8	investor	investor	NOUN
fsr-3833	89	9	is	be	AUX
fsr-3833	89	10	in	in	ADP
fsr-3833	89	11	a	a	DET
fsr-3833	89	12	higher	high	ADJ
fsr-3833	89	13	tax	tax	NOUN
fsr-3833	89	14	bracket	bracket	NOUN
fsr-3833	89	15	after	after	ADP
fsr-3833	89	16	retirement	retirement	NOUN
fsr-3833	89	17	,	,	PUNCT
fsr-3833	89	18	the	the	DET
fsr-3833	89	19	roth	roth	PROPN
fsr-3833	89	20	ira	ira	PROPN
fsr-3833	89	21	will	will	AUX
fsr-3833	89	22	accumulate	accumulate	VERB
fsr-3833	89	23	a	a	DET
fsr-3833	89	24	larger	large	ADJ
fsr-3833	89	25	amount	amount	NOUN
fsr-3833	89	26	of	of	ADP
fsr-3833	89	27	after	after	ADP
fsr-3833	89	28	-	-	PUNCT
fsr-3833	89	29	tax	tax	NOUN
fsr-3833	89	30	funds	fund	NOUN
fsr-3833	89	31	than	than	SCONJ
fsr-3833	89	32	will	will	AUX
fsr-3833	89	33	the	the	DET
fsr-3833	89	34	deductible	deductible	ADJ
fsr-3833	89	35	ira	ira	PROPN
fsr-3833	89	36	.	.	PUNCT
fsr-3833	90	1	if	if	SCONJ
fsr-3833	90	2	the	the	DET
fsr-3833	90	3	taxpayer	taxpayer	NOUN
fsr-3833	90	4	is	be	AUX
fsr-3833	90	5	in	in	ADP
fsr-3833	90	6	the	the	DET
fsr-3833	90	7	same	same	ADJ
fsr-3833	90	8	tax	tax	NOUN
fsr-3833	90	9	bracket	bracket	NOUN
fsr-3833	90	10	before	before	ADP
fsr-3833	90	11	and	and	CCONJ
fsr-3833	90	12	after	after	ADP
fsr-3833	90	13	retirement	retirement	NOUN
fsr-3833	90	14	,	,	PUNCT
fsr-3833	90	15	the	the	DET
fsr-3833	90	16	accumulations	accumulation	NOUN
fsr-3833	90	17	in	in	ADP
fsr-3833	90	18	the	the	DET
fsr-3833	90	19	roth	roth	PROPN
fsr-3833	90	20	ira	ira	PROPN
fsr-3833	90	21	and	and	CCONJ
fsr-3833	90	22	the	the	DET
fsr-3833	90	23	deductible	deductible	ADJ
fsr-3833	90	24	ira	ira	PROPN
fsr-3833	90	25	will	will	AUX
fsr-3833	90	26	be	be	AUX
fsr-3833	90	27	the	the	DET
fsr-3833	90	28	same	same	ADJ
fsr-3833	90	29	.	.	PUNCT
fsr-3833	91	1	the	the	DET
fsr-3833	91	2	mathematical	mathematical	ADJ
fsr-3833	91	3	verification	verification	NOUN
fsr-3833	91	4	is	be	AUX
fsr-3833	91	5	provided	provide	VERB
fsr-3833	91	6	in	in	ADP
fsr-3833	91	7	section	section	NOUN
fsr-3833	91	8	iv	iv	NUM
fsr-3833	91	9	.	.	PUNCT
fsr-3833	92	1	an	an	DET
fsr-3833	92	2	individual	individual	NOUN
fsr-3833	92	3	who	who	PRON
fsr-3833	92	4	qualifies	qualify	VERB
fsr-3833	92	5	for	for	ADP
fsr-3833	92	6	either	either	CCONJ
fsr-3833	92	7	a	a	DET
fsr-3833	92	8	deductible	deductible	ADJ
fsr-3833	92	9	ira	ira	PROPN
fsr-3833	92	10	or	or	CCONJ
fsr-3833	92	11	a	a	DET
fsr-3833	92	12	roth	roth	PROPN
fsr-3833	92	13	ira	ira	PROPN
fsr-3833	92	14	should	should	AUX
fsr-3833	92	15	invest	invest	VERB
fsr-3833	92	16	in	in	ADP
fsr-3833	92	17	the	the	DET
fsr-3833	92	18	deductible	deductible	ADJ
fsr-3833	92	19	ira	ira	PROPN
fsr-3833	92	20	or	or	CCONJ
fsr-3833	92	21	roth	roth	PROPN
fsr-3833	92	22	ira	ira	PROPN
fsr-3833	92	23	instead	instead	ADV
fsr-3833	92	24	of	of	ADP
fsr-3833	92	25	investing	invest	VERB
fsr-3833	92	26	in	in	ADP
fsr-3833	92	27	a	a	DET
fsr-3833	92	28	nondeductible	nondeductible	ADJ
fsr-3833	92	29	ira	ira	PROPN
fsr-3833	92	30	.	.	PUNCT
fsr-3833	93	1	however	however	ADV
fsr-3833	93	2	,	,	PUNCT
fsr-3833	93	3	individuals	individual	NOUN
fsr-3833	93	4	who	who	PRON
fsr-3833	93	5	are	be	AUX
fsr-3833	93	6	covered	cover	VERB
fsr-3833	93	7	under	under	ADP
fsr-3833	93	8	another	another	DET
fsr-3833	93	9	retirement	retirement	NOUN
fsr-3833	93	10	plan	plan	NOUN
fsr-3833	93	11	,	,	PUNCT
fsr-3833	93	12	and	and	CCONJ
fsr-3833	93	13	whose	whose	DET
fsr-3833	93	14	agi	agi	NOUN
fsr-3833	93	15	exceed	exceed	VERB
fsr-3833	93	16	the	the	DET
fsr-3833	93	17	lim	lim	NOUN
fsr-3833	93	18	its	its	PRON
fsr-3833	93	19	shown	show	VERB
fsr-3833	93	20	in	in	ADP
fsr-3833	93	21	table	table	NOUN
fsr-3833	93	22	1	1	NUM
fsr-3833	93	23	,	,	PUNCT
fsr-3833	93	24	can	can	AUX
fsr-3833	93	25	not	not	PART
fsr-3833	93	26	contribute	contribute	VERB
fsr-3833	93	27	to	to	ADP
fsr-3833	93	28	either	either	CCONJ
fsr-3833	93	29	a	a	DET
fsr-3833	93	30	deductible	deductible	ADJ
fsr-3833	93	31	ira	ira	PROPN
fsr-3833	93	32	or	or	CCONJ
fsr-3833	93	33	a	a	DET
fsr-3833	93	34	roth	roth	PROPN
fsr-3833	93	35	ira	ira	PROPN
fsr-3833	93	36	.	.	PUNCT
fsr-3833	94	1	these	these	DET
fsr-3833	94	2	individuals	individual	NOUN
fsr-3833	94	3	may	may	AUX
fsr-3833	94	4	invest	invest	VERB
fsr-3833	94	5	in	in	ADP
fsr-3833	94	6	a	a	DET
fsr-3833	94	7	nondeductible	nondeductible	ADJ
fsr-3833	94	8	ira	ira	PROPN
fsr-3833	94	9	.	.	PUNCT
fsr-3833	95	1	the	the	DET
fsr-3833	95	2	issue	issue	NOUN
fsr-3833	95	3	of	of	ADP
fsr-3833	95	4	whether	whether	SCONJ
fsr-3833	95	5	to	to	PART
fsr-3833	95	6	make	make	VERB
fsr-3833	95	7	a	a	DET
fsr-3833	95	8	contribu	contribu	ADJ
fsr-3833	95	9	tion	tion	NOUN
fsr-3833	95	10	to	to	ADP
fsr-3833	95	11	an	an	DET
fsr-3833	95	12	nondeductible	nondeductible	ADJ
fsr-3833	95	13	ira	ira	PROPN
fsr-3833	95	14	is	be	AUX
fsr-3833	95	15	a	a	DET
fsr-3833	95	16	very	very	ADV
fsr-3833	95	17	challenging	challenging	ADJ
fsr-3833	95	18	one	one	NUM
fsr-3833	95	19	.	.	PUNCT
fsr-3833	96	1	depending	depend	VERB
fsr-3833	96	2	on	on	ADP
fsr-3833	96	3	the	the	DET
fsr-3833	96	4	assumptions	assumption	NOUN
fsr-3833	96	5	made	make	VERB
fsr-3833	96	6	,	,	PUNCT
fsr-3833	96	7	an	an	DET
fsr-3833	96	8	investment	investment	NOUN
fsr-3833	96	9	in	in	ADP
fsr-3833	96	10	a	a	DET
fsr-3833	96	11	nondeductible	nondeductible	ADJ
fsr-3833	96	12	ira	ira	PROPN
fsr-3833	96	13	,	,	PUNCT
fsr-3833	96	14	which	which	PRON
fsr-3833	96	15	still	still	ADV
fsr-3833	96	16	provides	provide	VERB
fsr-3833	96	17	tax	tax	NOUN
fsr-3833	96	18	deferral	deferral	NOUN
fsr-3833	96	19	of	of	ADP
fsr-3833	96	20	income	income	NOUN
fsr-3833	96	21	,	,	PUNCT
fsr-3833	96	22	might	might	AUX
fsr-3833	96	23	be	be	AUX
fsr-3833	96	24	advisable	advisable	ADJ
fsr-3833	96	25	.	.	PUNCT
fsr-3833	97	1	however	however	ADV
fsr-3833	97	2	,	,	PUNCT
fsr-3833	97	3	when	when	SCONJ
fsr-3833	97	4	funds	fund	NOUN
fsr-3833	97	5	are	be	AUX
fsr-3833	97	6	withdrawn	withdraw	VERB
fsr-3833	97	7	from	from	ADP
fsr-3833	97	8	the	the	DET
fsr-3833	97	9	nondeductible	nondeductible	ADJ
fsr-3833	97	10	ira	ira	PROPN
fsr-3833	97	11	,	,	PUNCT
fsr-3833	97	12	all	all	DET
fsr-3833	97	13	income	income	NOUN
fsr-3833	97	14	is	be	AUX
fsr-3833	97	15	taxed	tax	VERB
fsr-3833	97	16	at	at	ADP
fsr-3833	97	17	ordinary	ordinary	ADJ
fsr-3833	97	18	income	income	NOUN
fsr-3833	97	19	rates	rate	NOUN
fsr-3833	97	20	,	,	PUNCT
fsr-3833	97	21	even	even	ADV
fsr-3833	97	22	when	when	SCONJ
fsr-3833	97	23	the	the	DET
fsr-3833	97	24	nondeductible	nondeductible	ADJ
fsr-3833	97	25	ira	ira	PROPN
fsr-3833	97	26	is	be	AUX
fsr-3833	97	27	invested	invest	VERB
fsr-3833	97	28	in	in	ADP
fsr-3833	97	29	mutual	mutual	ADJ
fsr-3833	97	30	funds	fund	NOUN
fsr-3833	97	31	.	.	PUNCT
fsr-3833	98	1	as	as	ADP
fsr-3833	98	2	an	an	DET
fsr-3833	98	3	alternative	alternative	NOUN
fsr-3833	98	4	to	to	ADP
fsr-3833	98	5	the	the	DET
fsr-3833	98	6	nondeductible	nondeductible	ADJ
fsr-3833	98	7	ira	ira	PROPN
fsr-3833	98	8	,	,	PUNCT
fsr-3833	98	9	the	the	DET
fsr-3833	98	10	investor	investor	NOUN
fsr-3833	98	11	might	might	AUX
fsr-3833	98	12	invest	invest	VERB
fsr-3833	98	13	out	out	ADP
fsr-3833	98	14	right	right	ADV
fsr-3833	98	15	in	in	ADP
fsr-3833	98	16	a	a	DET
fsr-3833	98	17	mutual	mutual	ADJ
fsr-3833	98	18	fund	fund	NOUN
fsr-3833	98	19	.	.	PUNCT
fsr-3833	99	1	while	while	SCONJ
fsr-3833	99	2	the	the	DET
fsr-3833	99	3	investor	investor	NOUN
fsr-3833	99	4	must	must	AUX
fsr-3833	99	5	pay	pay	VERB
fsr-3833	99	6	tax	tax	NOUN
fsr-3833	99	7	annually	annually	ADV
fsr-3833	99	8	on	on	ADP
fsr-3833	99	9	dividend	dividend	NOUN
fsr-3833	99	10	income	income	NOUN
fsr-3833	99	11	and	and	CCONJ
fsr-3833	99	12	capital	capital	NOUN
fsr-3833	99	13	gain	gain	NOUN
fsr-3833	99	14	distributions	distribution	NOUN
fsr-3833	99	15	,	,	PUNCT
fsr-3833	99	16	unrecognized	unrecognized	ADJ
fsr-3833	99	17	gains	gain	NOUN
fsr-3833	99	18	are	be	AUX
fsr-3833	99	19	deferred	defer	VERB
fsr-3833	99	20	and	and	CCONJ
fsr-3833	99	21	qualify	qualify	VERB
fsr-3833	99	22	for	for	ADP
fsr-3833	99	23	more	more	ADV
fsr-3833	99	24	favorable	favorable	ADJ
fsr-3833	99	25	long	long	ADJ
fsr-3833	99	26	-	-	PUNCT
fsr-3833	99	27	term	term	NOUN
fsr-3833	99	28	capital	capital	NOUN
fsr-3833	99	29	gain	gain	VERB
fsr-3833	99	30	tax	tax	NOUN
fsr-3833	99	31	rates	rate	NOUN
fsr-3833	99	32	when	when	SCONJ
fsr-3833	99	33	recognized	recognize	VERB
fsr-3833	99	34	later	later	ADV
fsr-3833	99	35	.	.	PUNCT
fsr-3833	100	1	in	in	ADP
fsr-3833	100	2	discussing	discuss	VERB
fsr-3833	100	3	the	the	DET
fsr-3833	100	4	effect	effect	NOUN
fsr-3833	100	5	of	of	ADP
fsr-3833	100	6	the	the	DET
fsr-3833	100	7	1997	1997	NUM
fsr-3833	100	8	reduction	reduction	NOUN
fsr-3833	100	9	in	in	ADP
fsr-3833	100	10	the	the	DET
fsr-3833	100	11	capital	capital	NOUN
fsr-3833	100	12	gain	gain	VERB
fsr-3833	100	13	tax	tax	NOUN
fsr-3833	100	14	rates	rate	NOUN
fsr-3833	100	15	on	on	ADP
fsr-3833	100	16	investments	investment	NOUN
fsr-3833	100	17	in	in	ADP
fsr-3833	100	18	mutual	mutual	ADJ
fsr-3833	100	19	funds	fund	NOUN
fsr-3833	100	20	,	,	PUNCT
fsr-3833	100	21	brush	brush	NOUN
fsr-3833	100	22	(	(	PUNCT
fsr-3833	100	23	1997	1997	NUM
fsr-3833	100	24	)	)	PUNCT
fsr-3833	100	25	points	point	VERB
fsr-3833	100	26	out	out	ADP
fsr-3833	100	27	that	that	SCONJ
fsr-3833	100	28	the	the	PRON
fsr-3833	100	29	greater	great	ADJ
fsr-3833	100	30	the	the	DET
fsr-3833	100	31	difference	difference	NOUN
fsr-3833	100	32	in	in	ADP
fsr-3833	100	33	long	long	ADJ
fsr-3833	100	34	-	-	PUNCT
fsr-3833	100	35	term	term	NOUN
fsr-3833	100	36	capital	capital	NOUN
fsr-3833	100	37	gain	gain	VERB
fsr-3833	100	38	tax	tax	NOUN
fsr-3833	100	39	rates	rate	NOUN
fsr-3833	100	40	and	and	CCONJ
fsr-3833	100	41	ordinary	ordinary	ADJ
fsr-3833	100	42	income	income	NOUN
fsr-3833	100	43	tax	tax	NOUN
fsr-3833	100	44	rates	rate	NOUN
fsr-3833	100	45	,	,	PUNCT
fsr-3833	100	46	the	the	PRON
fsr-3833	100	47	less	less	ADV
fsr-3833	100	48	likely	likely	ADJ
fsr-3833	100	49	a	a	DET
fsr-3833	100	50	nondeductible	nondeductible	ADJ
fsr-3833	100	51	ira	ira	PROPN
fsr-3833	100	52	will	will	AUX
fsr-3833	100	53	out	out	ADV
fsr-3833	100	54	perform	perform	VERB
fsr-3833	100	55	an	an	DET
fsr-3833	100	56	outright	outright	ADJ
fsr-3833	100	57	investment	investment	NOUN
fsr-3833	100	58	in	in	ADP
fsr-3833	100	59	a	a	DET
fsr-3833	100	60	mutual	mutual	ADJ
fsr-3833	100	61	fund	fund	NOUN
fsr-3833	100	62	.	.	PUNCT
fsr-3833	101	1	in	in	ADP
fsr-3833	101	2	general	general	ADJ
fsr-3833	101	3	,	,	PUNCT
fsr-3833	101	4	a	a	DET
fsr-3833	101	5	narrowing	narrowing	NOUN
fsr-3833	101	6	of	of	ADP
fsr-3833	101	7	the	the	DET
fsr-3833	101	8	difference	difference	NOUN
fsr-3833	101	9	between	between	ADP
fsr-3833	101	10	the	the	DET
fsr-3833	101	11	ordinary	ordinary	ADJ
fsr-3833	101	12	income	income	NOUN
fsr-3833	101	13	tax	tax	NOUN
fsr-3833	101	14	rates	rate	NOUN
fsr-3833	101	15	and	and	CCONJ
fsr-3833	101	16	the	the	DET
fsr-3833	101	17	long	long	ADJ
fsr-3833	101	18	-	-	PUNCT
fsr-3833	101	19	term	term	NOUN
fsr-3833	101	20	capital	capital	NOUN
fsr-3833	101	21	gain	gain	VERB
fsr-3833	101	22	tax	tax	NOUN
fsr-3833	101	23	rates	rate	NOUN
fsr-3833	101	24	favors	favor	VERB
fsr-3833	101	25	an	an	DET
fsr-3833	101	26	investment	investment	NOUN
fsr-3833	101	27	in	in	ADP
fsr-3833	101	28	a	a	DET
fsr-3833	101	29	nondeductible	nondeductible	ADJ
fsr-3833	101	30	ira	ira	PROPN
fsr-3833	101	31	while	while	SCONJ
fsr-3833	101	32	the	the	DET
fsr-3833	101	33	widening	widening	NOUN
fsr-3833	101	34	of	of	ADP
fsr-3833	101	35	the	the	DET
fsr-3833	101	36	difference	difference	NOUN
fsr-3833	101	37	between	between	ADP
fsr-3833	101	38	the	the	DET
fsr-3833	101	39	ordi	ordi	PROPN
fsr-3833	101	40	nary	nary	ADJ
fsr-3833	101	41	income	income	NOUN
fsr-3833	101	42	tax	tax	NOUN
fsr-3833	101	43	rates	rate	NOUN
fsr-3833	101	44	and	and	CCONJ
fsr-3833	101	45	the	the	DET
fsr-3833	101	46	long	long	ADJ
fsr-3833	101	47	-	-	PUNCT
fsr-3833	101	48	term	term	NOUN
fsr-3833	101	49	capital	capital	NOUN
fsr-3833	101	50	gain	gain	VERB
fsr-3833	101	51	tax	tax	NOUN
fsr-3833	101	52	rates	rate	NOUN
fsr-3833	101	53	favors	favor	VERB
fsr-3833	101	54	an	an	DET
fsr-3833	101	55	outright	outright	ADJ
fsr-3833	101	56	investment	investment	NOUN
fsr-3833	101	57	.	.	PUNCT
fsr-3833	102	1	232	232	NUM
fsr-3833	102	2	financial	financial	ADJ
fsr-3833	102	3	services	service	NOUN
fsr-3833	102	4	review	review	NOUN
fsr-3833	102	5	6(4	6(4	NUM
fsr-3833	102	6	)	)	PUNCT
fsr-3833	102	7	1997	1997	NUM
fsr-3833	102	8	iv	iv	NOUN
fsr-3833	102	9	.	.	PUNCT
fsr-3833	103	1	development	development	NOUN
fsr-3833	103	2	of	of	ADP
fsr-3833	103	3	mathematical	mathematical	ADJ
fsr-3833	103	4	model	model	NOUN
fsr-3833	103	5	in	in	ADP
fsr-3833	103	6	this	this	DET
fsr-3833	103	7	section	section	NOUN
fsr-3833	103	8	,	,	PUNCT
fsr-3833	103	9	we	we	PRON
fsr-3833	103	10	develop	develop	VERB
fsr-3833	103	11	mathematical	mathematical	ADJ
fsr-3833	103	12	models	model	NOUN
fsr-3833	103	13	to	to	PART
fsr-3833	103	14	compare	compare	VERB
fsr-3833	103	15	investments	investment	NOUN
fsr-3833	103	16	in	in	ADP
fsr-3833	103	17	deductible	deductible	ADJ
fsr-3833	103	18	iras	ira	NOUN
fsr-3833	103	19	,	,	PUNCT
fsr-3833	103	20	roth	roth	NOUN
fsr-3833	103	21	iras	ira	NOUN
fsr-3833	103	22	,	,	PUNCT
fsr-3833	103	23	nondeductible	nondeductible	ADJ
fsr-3833	103	24	iras	ira	NOUN
fsr-3833	103	25	,	,	PUNCT
fsr-3833	103	26	and	and	CCONJ
fsr-3833	103	27	outright	outright	ADJ
fsr-3833	103	28	investment	investment	NOUN
fsr-3833	103	29	in	in	ADP
fsr-3833	103	30	mutual	mutual	ADJ
fsr-3833	103	31	funds	fund	NOUN
fsr-3833	103	32	.	.	PUNCT
fsr-3833	104	1	for	for	ADP
fsr-3833	104	2	our	our	PRON
fsr-3833	104	3	analysis	analysis	NOUN
fsr-3833	104	4	,	,	PUNCT
fsr-3833	104	5	we	we	PRON
fsr-3833	104	6	assume	assume	VERB
fsr-3833	104	7	that	that	SCONJ
fsr-3833	104	8	the	the	DET
fsr-3833	104	9	investor	investor	NOUN
fsr-3833	104	10	does	do	AUX
fsr-3833	104	11	not	not	PART
fsr-3833	104	12	dispose	dispose	VERB
fsr-3833	104	13	of	of	ADP
fsr-3833	104	14	the	the	DET
fsr-3833	104	15	investment	investment	NOUN
fsr-3833	104	16	in	in	ADP
fsr-3833	104	17	an	an	DET
fsr-3833	104	18	ira	ira	PROPN
fsr-3833	104	19	(	(	PUNCT
fsr-3833	104	20	deduct	deduct	NOUN
fsr-3833	104	21	ible	ible	ADJ
fsr-3833	104	22	,	,	PUNCT
fsr-3833	104	23	roth	roth	NOUN
fsr-3833	104	24	,	,	PUNCT
fsr-3833	104	25	or	or	CCONJ
fsr-3833	104	26	nondeductible	nondeductible	ADJ
fsr-3833	104	27	)	)	PUNCT
fsr-3833	104	28	before	before	SCONJ
fsr-3833	104	29	he	he	PRON
fsr-3833	104	30	or	or	CCONJ
fsr-3833	104	31	she	she	PRON
fsr-3833	104	32	reaches	reach	VERB
fsr-3833	104	33	age	age	NOUN
fsr-3833	104	34	59	59	NUM
fsr-3833	104	35	l/2	l/2	NUM
fsr-3833	104	36	,	,	PUNCT
fsr-3833	104	37	thus	thus	ADV
fsr-3833	104	38	there	there	PRON
fsr-3833	104	39	will	will	AUX
fsr-3833	104	40	be	be	AUX
fsr-3833	104	41	no	no	DET
fsr-3833	104	42	pen	pen	NOUN
fsr-3833	104	43	alty	alty	NOUN
fsr-3833	104	44	for	for	ADP
fsr-3833	104	45	premature	premature	ADJ
fsr-3833	104	46	withdrawal	withdrawal	NOUN
fsr-3833	104	47	.	.	PUNCT
fsr-3833	105	1	the	the	DET
fsr-3833	105	2	after	after	ADP
fsr-3833	105	3	-	-	PUNCT
fsr-3833	105	4	tax	tax	NOUN
fsr-3833	105	5	accumulation	accumulation	NOUN
fsr-3833	105	6	is	be	AUX
fsr-3833	105	7	a	a	DET
fsr-3833	105	8	function	function	NOUN
fsr-3833	105	9	of	of	ADP
fsr-3833	105	10	the	the	DET
fsr-3833	105	11	return	return	NOUN
fsr-3833	105	12	,	,	PUNCT
fsr-3833	105	13	the	the	DET
fsr-3833	105	14	percentage	percentage	NOUN
fsr-3833	105	15	of	of	ADP
fsr-3833	105	16	the	the	DET
fsr-3833	105	17	return	return	NOUN
fsr-3833	105	18	that	that	PRON
fsr-3833	105	19	is	be	AUX
fsr-3833	105	20	currently	currently	ADV
fsr-3833	105	21	taxed	tax	VERB
fsr-3833	105	22	,	,	PUNCT
fsr-3833	105	23	the	the	DET
fsr-3833	105	24	ordinary	ordinary	ADJ
fsr-3833	105	25	income	income	NOUN
fsr-3833	105	26	tax	tax	NOUN
fsr-3833	105	27	rate	rate	NOUN
fsr-3833	105	28	,	,	PUNCT
fsr-3833	105	29	the	the	DET
fsr-3833	105	30	capital	capital	NOUN
fsr-3833	105	31	gain	gain	VERB
fsr-3833	105	32	tax	tax	NOUN
fsr-3833	105	33	rate	rate	NOUN
fsr-3833	105	34	,	,	PUNCT
fsr-3833	105	35	and	and	CCONJ
fsr-3833	105	36	the	the	DET
fsr-3833	105	37	number	number	NOUN
fsr-3833	105	38	of	of	ADP
fsr-3833	105	39	years	year	NOUN
fsr-3833	105	40	that	that	SCONJ
fsr-3833	105	41	the	the	DET
fsr-3833	105	42	investment	investment	NOUN
fsr-3833	105	43	will	will	AUX
fsr-3833	105	44	be	be	AUX
fsr-3833	105	45	held	hold	VERB
fsr-3833	105	46	.	.	PUNCT
fsr-3833	106	1	accumulation	accumulation	NOUN
fsr-3833	106	2	,	,	PUNCT
fsr-3833	106	3	,	,	PUNCT
fsr-3833	106	4	=	=	SYM
fsr-3833	106	5	f	f	X
fsr-3833	106	6	(	(	PUNCT
fsr-3833	106	7	r	r	NOUN
fsr-3833	106	8	,	,	PUNCT
fsr-3833	106	9	p	p	X
fsr-3833	106	10	,	,	PUNCT
fsr-3833	106	11	to	to	ADP
fsr-3833	106	12	,	,	PUNCT
fsr-3833	106	13	tcg	tcg	NOUN
fsr-3833	106	14	,	,	PUNCT
fsr-3833	106	15	n	n	NOUN
fsr-3833	106	16	)	)	PUNCT
fsr-3833	106	17	(	(	PUNCT
fsr-3833	106	18	1	1	X
fsr-3833	106	19	)	)	PUNCT
fsr-3833	106	20	all	all	DET
fsr-3833	106	21	variables	variable	NOUN
fsr-3833	106	22	are	be	AUX
fsr-3833	106	23	defined	define	VERB
fsr-3833	106	24	as	as	SCONJ
fsr-3833	106	25	follows	follow	VERB
fsr-3833	106	26	:	:	PUNCT
fsr-3833	106	27	a	a	PRON
fsr-3833	106	28	,	,	PUNCT
fsr-3833	107	1	,	,	PUNCT
fsr-3833	107	2	=	=	SYM
fsr-3833	107	3	after	after	ADP
fsr-3833	107	4	-	-	PUNCT
fsr-3833	107	5	tax	tax	NOUN
fsr-3833	107	6	accumulation	accumulation	NOUN
fsr-3833	107	7	apt	apt	ADJ
fsr-3833	107	8	=	=	SYM
fsr-3833	107	9	pre	pre	ADJ
fsr-3833	107	10	-	-	ADJ
fsr-3833	107	11	tax	tax	ADJ
fsr-3833	107	12	accumulation	accumulation	NOUN
fsr-3833	107	13	r	r	NOUN
fsr-3833	107	14	=	=	SYM
fsr-3833	107	15	return	return	NOUN
fsr-3833	107	16	(	(	PUNCT
fsr-3833	107	17	appreciation	appreciation	NOUN
fsr-3833	107	18	,	,	PUNCT
fsr-3833	107	19	dividends	dividend	NOUN
fsr-3833	107	20	,	,	PUNCT
fsr-3833	107	21	and	and	CCONJ
fsr-3833	107	22	capital	capital	NOUN
fsr-3833	107	23	gain	gain	NOUN
fsr-3833	107	24	distributions	distribution	NOUN
fsr-3833	107	25	)	)	PUNCT
fsr-3833	107	26	po	po	NOUN
fsr-3833	108	1	=	=	NOUN
fsr-3833	108	2	percentage	percentage	NOUN
fsr-3833	108	3	of	of	ADP
fsr-3833	108	4	return	return	NOUN
fsr-3833	108	5	that	that	PRON
fsr-3833	108	6	is	be	AUX
fsr-3833	108	7	a	a	DET
fsr-3833	108	8	dividend	dividend	NOUN
fsr-3833	108	9	distribution	distribution	NOUN
fsr-3833	108	10	and	and	CCONJ
fsr-3833	108	11	is	be	AUX
fsr-3833	108	12	taxed	tax	VERB
fsr-3833	108	13	at	at	ADP
fsr-3833	108	14	the	the	DET
fsr-3833	108	15	ordinary	ordinary	ADJ
fsr-3833	108	16	income	income	NOUN
fsr-3833	108	17	tax	tax	NOUN
fsr-3833	108	18	rate	rate	NOUN
fsr-3833	108	19	peg	peg	NOUN
fsr-3833	108	20	=	=	NOUN
fsr-3833	108	21	percentage	percentage	NOUN
fsr-3833	108	22	of	of	ADP
fsr-3833	108	23	return	return	NOUN
fsr-3833	108	24	that	that	PRON
fsr-3833	108	25	is	be	AUX
fsr-3833	108	26	a	a	DET
fsr-3833	108	27	capita	capita	NOUN
fsr-3833	108	28	gain	gain	NOUN
fsr-3833	108	29	distribution	distribution	NOUN
fsr-3833	108	30	and	and	CCONJ
fsr-3833	108	31	is	be	AUX
fsr-3833	108	32	taxed	tax	VERB
fsr-3833	108	33	at	at	ADP
fsr-3833	108	34	the	the	DET
fsr-3833	108	35	capital	capital	NOUN
fsr-3833	108	36	gain	gain	VERB
fsr-3833	108	37	tax	tax	NOUN
fsr-3833	108	38	rate	rate	NOUN
fsr-3833	108	39	t0	t0	PROPN
fsr-3833	108	40	=	=	PUNCT
fsr-3833	108	41	ordinary	ordinary	ADJ
fsr-3833	108	42	income	income	NOUN
fsr-3833	108	43	tax	tax	NOUN
fsr-3833	108	44	rate	rate	NOUN
fsr-3833	108	45	t	t	PROPN
fsr-3833	108	46	=	=	SYM
fsr-3833	108	47	g	g	NOUN
fsr-3833	108	48	=	=	NOUN
fsr-3833	108	49	capital	capital	NOUN
fsr-3833	108	50	gain	gain	VERB
fsr-3833	108	51	tax	tax	NOUN
fsr-3833	108	52	rate	rate	NOUN
fsr-3833	108	53	n	n	NOUN
fsr-3833	108	54	=	=	NOUN
fsr-3833	108	55	number	number	NOUN
fsr-3833	108	56	of	of	ADP
fsr-3833	108	57	years	year	NOUN
fsr-3833	108	58	the	the	DET
fsr-3833	108	59	investment	investment	NOUN
fsr-3833	108	60	will	will	AUX
fsr-3833	108	61	be	be	AUX
fsr-3833	108	62	held	hold	VERB
fsr-3833	108	63	a.	a.	NOUN
fsr-3833	108	64	comparison	comparison	NOUN
fsr-3833	108	65	of	of	ADP
fsr-3833	108	66	deductible	deductible	ADJ
fsr-3833	108	67	ira	ira	PROPN
fsr-3833	108	68	and	and	CCONJ
fsr-3833	108	69	roth	roth	PROPN
fsr-3833	108	70	ira	ira	PROPN
fsr-3833	108	71	an	an	DET
fsr-3833	108	72	investment	investment	NOUN
fsr-3833	108	73	in	in	ADP
fsr-3833	108	74	a	a	DET
fsr-3833	108	75	deductible	deductible	ADJ
fsr-3833	108	76	ira	ira	PROPN
fsr-3833	108	77	allows	allow	VERB
fsr-3833	108	78	the	the	DET
fsr-3833	108	79	investor	investor	NOUN
fsr-3833	108	80	an	an	DET
fsr-3833	108	81	income	income	NOUN
fsr-3833	108	82	tax	tax	NOUN
fsr-3833	108	83	deduction	deduction	NOUN
fsr-3833	108	84	for	for	ADP
fsr-3833	108	85	the	the	DET
fsr-3833	108	86	investment	investment	NOUN
fsr-3833	108	87	plus	plus	CCONJ
fsr-3833	108	88	deferral	deferral	NOUN
fsr-3833	108	89	of	of	ADP
fsr-3833	108	90	income	income	NOUN
fsr-3833	108	91	tax	tax	NOUN
fsr-3833	108	92	on	on	ADP
fsr-3833	108	93	the	the	DET
fsr-3833	108	94	earnings	earning	NOUN
fsr-3833	108	95	.	.	PUNCT
fsr-3833	109	1	an	an	DET
fsr-3833	109	2	individual	individual	NOUN
fsr-3833	109	3	who	who	PRON
fsr-3833	109	4	wishes	wish	VERB
fsr-3833	109	5	to	to	PART
fsr-3833	109	6	make	make	VERB
fsr-3833	109	7	the	the	DET
fsr-3833	109	8	maximum	maximum	ADJ
fsr-3833	109	9	contribution	contribution	NOUN
fsr-3833	109	10	to	to	ADP
fsr-3833	109	11	a	a	DET
fsr-3833	109	12	deductible	deductible	ADJ
fsr-3833	109	13	ira	ira	PROPN
fsr-3833	109	14	has	have	VERB
fsr-3833	109	15	a	a	DET
fsr-3833	109	16	net	net	ADJ
fsr-3833	109	17	investment	investment	NOUN
fsr-3833	109	18	in	in	ADP
fsr-3833	109	19	the	the	DET
fsr-3833	109	20	deductible	deductible	ADJ
fsr-3833	109	21	ira	ira	PROPN
fsr-3833	109	22	of	of	ADP
fsr-3833	109	23	one	one	NUM
fsr-3833	109	24	minus	minus	ADP
fsr-3833	109	25	his	his	PRON
fsr-3833	109	26	marginal	marginal	ADJ
fsr-3833	109	27	tax	tax	NOUN
fsr-3833	109	28	rate	rate	NOUN
fsr-3833	109	29	times	time	NOUN
fsr-3833	109	30	the	the	DET
fsr-3833	109	31	amount	amount	NOUN
fsr-3833	109	32	of	of	ADP
fsr-3833	109	33	the	the	DET
fsr-3833	109	34	investment	investment	NOUN
fsr-3833	109	35	.	.	PUNCT
fsr-3833	110	1	for	for	ADP
fsr-3833	110	2	example	example	NOUN
fsr-3833	110	3	,	,	PUNCT
fsr-3833	110	4	a	a	DET
fsr-3833	110	5	tax	tax	NOUN
fsr-3833	110	6	payer	payer	NOUN
fsr-3833	110	7	in	in	ADP
fsr-3833	110	8	a	a	DET
fsr-3833	110	9	3	3	NUM
fsr-3833	110	10	1	1	NUM
fsr-3833	110	11	%	%	NOUN
fsr-3833	110	12	income	income	NOUN
fsr-3833	110	13	tax	tax	NOUN
fsr-3833	110	14	bracket	bracket	NOUN
fsr-3833	110	15	may	may	AUX
fsr-3833	110	16	contribute	contribute	VERB
fsr-3833	110	17	$	$	SYM
fsr-3833	110	18	2,000	2,000	NUM
fsr-3833	110	19	to	to	ADP
fsr-3833	110	20	a	a	DET
fsr-3833	110	21	deductible	deductible	ADJ
fsr-3833	110	22	ira	ira	PROPN
fsr-3833	110	23	.	.	PUNCT
fsr-3833	111	1	however	however	ADV
fsr-3833	111	2	,	,	PUNCT
fsr-3833	111	3	he	he	PRON
fsr-3833	111	4	or	or	CCONJ
fsr-3833	111	5	she	she	PRON
fsr-3833	111	6	would	would	AUX
fsr-3833	111	7	have	have	VERB
fsr-3833	111	8	an	an	DET
fsr-3833	111	9	immediate	immediate	ADJ
fsr-3833	111	10	tax	tax	NOUN
fsr-3833	111	11	savings	saving	NOUN
fsr-3833	111	12	of	of	ADP
fsr-3833	111	13	$	$	SYM
fsr-3833	111	14	620	620	NUM
fsr-3833	111	15	.	.	PUNCT
fsr-3833	112	1	therefore	therefore	ADV
fsr-3833	112	2	,	,	PUNCT
fsr-3833	112	3	we	we	PRON
fsr-3833	112	4	assume	assume	VERB
fsr-3833	112	5	that	that	SCONJ
fsr-3833	112	6	the	the	DET
fsr-3833	112	7	investor	investor	NOUN
fsr-3833	112	8	funds	fund	VERB
fsr-3833	112	9	$	$	SYM
fsr-3833	112	10	2,000	2,000	NUM
fsr-3833	112	11	of	of	ADP
fsr-3833	112	12	investment	investment	NOUN
fsr-3833	112	13	in	in	ADP
fsr-3833	112	14	the	the	DET
fsr-3833	112	15	deductible	deductible	ADJ
fsr-3833	112	16	ira	ira	PROPN
fsr-3833	112	17	with	with	ADP
fsr-3833	112	18	the	the	DET
fsr-3833	112	19	$	$	SYM
fsr-3833	112	20	620	620	NUM
fsr-3833	112	21	in	in	ADP
fsr-3833	112	22	tax	tax	NOUN
fsr-3833	112	23	savings	saving	NOUN
fsr-3833	112	24	and	and	CCONJ
fsr-3833	112	25	$	$	SYM
fsr-3833	112	26	1,380	1,380	NUM
fsr-3833	112	27	in	in	ADP
fsr-3833	112	28	funds	fund	NOUN
fsr-3833	112	29	from	from	ADP
fsr-3833	112	30	other	other	ADJ
fsr-3833	112	31	sources	source	NOUN
fsr-3833	112	32	.	.	PUNCT
fsr-3833	113	1	in	in	ADP
fsr-3833	113	2	developing	develop	VERB
fsr-3833	113	3	our	our	PRON
fsr-3833	113	4	formula	formula	NOUN
fsr-3833	113	5	we	we	PRON
fsr-3833	113	6	grow	grow	VERB
fsr-3833	113	7	the	the	DET
fsr-3833	113	8	investor	investor	NOUN
fsr-3833	113	9	’s	’s	PART
fsr-3833	113	10	net	net	ADJ
fsr-3833	113	11	investment	investment	NOUN
fsr-3833	113	12	of	of	ADP
fsr-3833	113	13	$	$	SYM
fsr-3833	113	14	1,380	1,380	NUM
fsr-3833	113	15	divided	divide	VERB
fsr-3833	113	16	by	by	ADP
fsr-3833	113	17	one	one	NUM
fsr-3833	113	18	minus	minus	ADP
fsr-3833	113	19	his	his	PRON
fsr-3833	113	20	or	or	CCONJ
fsr-3833	113	21	her	her	PRON
fsr-3833	113	22	marginal	marginal	ADJ
fsr-3833	113	23	tax	tax	NOUN
fsr-3833	113	24	rate	rate	NOUN
fsr-3833	113	25	(	(	PUNCT
fsr-3833	113	26	to	to	PART
fsr-3833	113	27	gross	gross	VERB
fsr-3833	113	28	the	the	DET
fsr-3833	113	29	invest	inv	ADJ
fsr-3833	113	30	ment	ment	NOUN
fsr-3833	113	31	to	to	ADP
fsr-3833	113	32	the	the	DET
fsr-3833	113	33	$	$	SYM
fsr-3833	113	34	2,000	2,000	NUM
fsr-3833	113	35	that	that	PRON
fsr-3833	113	36	the	the	DET
fsr-3833	113	37	investor	investor	NOUN
fsr-3833	113	38	contributed	contribute	VERB
fsr-3833	113	39	)	)	PUNCT
fsr-3833	113	40	for	for	ADP
fsr-3833	113	41	a	a	DET
fsr-3833	113	42	period	period	NOUN
fsr-3833	113	43	of	of	ADP
fsr-3833	113	44	n	n	PRON
fsr-3833	113	45	years	year	NOUN
fsr-3833	113	46	at	at	ADP
fsr-3833	113	47	a	a	DET
fsr-3833	113	48	rate	rate	NOUN
fsr-3833	113	49	of	of	ADP
fsr-3833	113	50	r.	r.	PROPN
fsr-3833	113	51	the	the	DET
fsr-3833	113	52	deductible	deductible	ADJ
fsr-3833	113	53	ira	ira	PROPN
fsr-3833	113	54	grows	grow	VERB
fsr-3833	113	55	as	as	SCONJ
fsr-3833	113	56	follows	follow	VERB
fsr-3833	113	57	:	:	PUNCT
fsr-3833	113	58	apt=(l+r)“/	apt=(l+r)“/	NOUN
fsr-3833	113	59	(	(	PUNCT
fsr-3833	113	60	l	l	PROPN
fsr-3833	113	61	-	-	NOUN
fsr-3833	113	62	t	t	NOUN
fsr-3833	113	63	,	,	PUNCT
fsr-3833	113	64	)	)	PUNCT
fsr-3833	113	65	(	(	PUNCT
fsr-3833	113	66	2	2	X
fsr-3833	113	67	)	)	PUNCT
fsr-3833	113	68	when	when	SCONJ
fsr-3833	113	69	funds	fund	NOUN
fsr-3833	113	70	are	be	AUX
fsr-3833	113	71	withdrawn	withdraw	VERB
fsr-3833	113	72	from	from	ADP
fsr-3833	113	73	a	a	DET
fsr-3833	113	74	deductible	deductible	ADJ
fsr-3833	113	75	ira	ira	PROPN
fsr-3833	113	76	,	,	PUNCT
fsr-3833	113	77	income	income	NOUN
fsr-3833	113	78	tax	tax	NOUN
fsr-3833	113	79	is	be	AUX
fsr-3833	113	80	assessed	assess	VERB
fsr-3833	113	81	against	against	ADP
fsr-3833	113	82	the	the	DET
fsr-3833	113	83	withdrawal	withdrawal	NOUN
fsr-3833	113	84	.	.	PUNCT
fsr-3833	114	1	if	if	SCONJ
fsr-3833	114	2	the	the	DET
fsr-3833	114	3	individual	individual	NOUN
fsr-3833	114	4	is	be	AUX
fsr-3833	114	5	in	in	ADP
fsr-3833	114	6	the	the	DET
fsr-3833	114	7	same	same	ADJ
fsr-3833	114	8	ordinary	ordinary	ADJ
fsr-3833	114	9	income	income	NOUN
fsr-3833	114	10	tax	tax	NOUN
fsr-3833	114	11	bracket	bracket	NOUN
fsr-3833	114	12	when	when	SCONJ
fsr-3833	114	13	the	the	DET
fsr-3833	114	14	funds	fund	NOUN
fsr-3833	114	15	are	be	AUX
fsr-3833	114	16	withdrawn	withdraw	VERB
fsr-3833	114	17	as	as	SCONJ
fsr-3833	114	18	when	when	SCONJ
fsr-3833	114	19	the	the	DET
fsr-3833	114	20	investment	investment	NOUN
fsr-3833	114	21	in	in	ADP
fsr-3833	114	22	the	the	DET
fsr-3833	114	23	deductible	deductible	ADJ
fsr-3833	114	24	ira	ira	PROPN
fsr-3833	114	25	is	be	AUX
fsr-3833	114	26	made	make	VERB
fsr-3833	114	27	(	(	PUNCT
fsr-3833	114	28	to	to	PART
fsr-3833	114	29	at	at	ADP
fsr-3833	114	30	the	the	DET
fsr-3833	114	31	time	time	NOUN
fsr-3833	114	32	of	of	ADP
fsr-3833	114	33	invest	invest	NOUN
fsr-3833	114	34	ment	ment	NOUN
fsr-3833	114	35	equals	equal	VERB
fsr-3833	114	36	to	to	ADP
fsr-3833	114	37	when	when	SCONJ
fsr-3833	114	38	the	the	DET
fsr-3833	114	39	funds	fund	NOUN
fsr-3833	114	40	are	be	AUX
fsr-3833	114	41	withdrawn	withdraw	VERB
fsr-3833	114	42	)	)	PUNCT
fsr-3833	114	43	,	,	PUNCT
fsr-3833	114	44	the	the	DET
fsr-3833	114	45	after	after	ADP
fsr-3833	114	46	-	-	PUNCT
fsr-3833	114	47	tax	tax	NOUN
fsr-3833	114	48	accumulation	accumulation	NOUN
fsr-3833	114	49	in	in	ADP
fsr-3833	114	50	the	the	DET
fsr-3833	114	51	deductible	deductible	ADJ
fsr-3833	114	52	ira	ira	PROPN
fsr-3833	114	53	is	be	AUX
fsr-3833	114	54	a,,=(l	a,,=(l	NOUN
fsr-3833	114	55	-	-	PUNCT
fsr-3833	114	56	t,)((l+r)“l(l	t,)((l+r)“l(l	PROPN
fsr-3833	114	57	-	-	PUNCT
fsr-3833	114	58	t	t	NOUN
fsr-3833	114	59	,	,	PUNCT
fsr-3833	114	60	)	)	PUNCT
fsr-3833	114	61	)	)	PUNCT
fsr-3833	115	1	(	(	PUNCT
fsr-3833	115	2	3	3	X
fsr-3833	115	3	)	)	PUNCT
fsr-3833	115	4	an	an	DET
fsr-3833	115	5	analysis	analysis	NOUN
fsr-3833	115	6	of	of	ADP
fsr-3833	115	7	the	the	DET
fsr-3833	115	8	tradeoff	tradeoff	NOUN
fsr-3833	115	9	233	233	NUM
fsr-3833	115	10	which	which	PRON
fsr-3833	115	11	reduces	reduce	VERB
fsr-3833	115	12	to	to	ADP
fsr-3833	115	13	aat=	aat=	PROPN
fsr-3833	115	14	(	(	PUNCT
fsr-3833	115	15	1	1	NUM
fsr-3833	115	16	+	+	CCONJ
fsr-3833	115	17	r	r	NOUN
fsr-3833	115	18	)	)	PUNCT
fsr-3833	115	19	”	"	PUNCT
fsr-3833	115	20	(	(	PUNCT
fsr-3833	115	21	4	4	X
fsr-3833	115	22	)	)	PUNCT
fsr-3833	115	23	if	if	SCONJ
fsr-3833	115	24	to	to	PART
fsr-3833	115	25	at	at	ADP
fsr-3833	115	26	the	the	DET
fsr-3833	115	27	time	time	NOUN
fsr-3833	115	28	of	of	ADP
fsr-3833	115	29	withdrawal	withdrawal	NOUN
fsr-3833	115	30	is	be	AUX
fsr-3833	115	31	less	less	ADJ
fsr-3833	115	32	than	than	ADP
fsr-3833	115	33	to	to	PART
fsr-3833	115	34	at	at	ADP
fsr-3833	115	35	the	the	DET
fsr-3833	115	36	time	time	NOUN
fsr-3833	115	37	of	of	ADP
fsr-3833	115	38	the	the	DET
fsr-3833	115	39	investment	investment	NOUN
fsr-3833	115	40	,	,	PUNCT
fsr-3833	115	41	then	then	ADV
fsr-3833	115	42	aat	aat	PROPN
fsr-3833	115	43	will	will	AUX
fsr-3833	115	44	be	be	AUX
fsr-3833	115	45	greater	great	ADJ
fsr-3833	115	46	than	than	ADP
fsr-3833	115	47	(	(	PUNCT
fsr-3833	115	48	1	1	NUM
fsr-3833	115	49	+	+	CCONJ
fsr-3833	115	50	r	r	NOUN
fsr-3833	115	51	)	)	PUNCT
fsr-3833	115	52	“	"	PUNCT
fsr-3833	115	53	.	.	PUNCT
fsr-3833	116	1	on	on	ADP
fsr-3833	116	2	the	the	DET
fsr-3833	116	3	other	other	ADJ
fsr-3833	116	4	hand	hand	NOUN
fsr-3833	116	5	,	,	PUNCT
fsr-3833	116	6	if	if	SCONJ
fsr-3833	116	7	r	r	NOUN
fsr-3833	116	8	,	,	PUNCT
fsr-3833	116	9	at	at	ADP
fsr-3833	116	10	the	the	DET
fsr-3833	116	11	time	time	NOUN
fsr-3833	116	12	of	of	ADP
fsr-3833	116	13	withdrawal	withdrawal	NOUN
fsr-3833	116	14	is	be	AUX
fsr-3833	116	15	greater	great	ADJ
fsr-3833	116	16	than	than	ADP
fsr-3833	116	17	t	t	PROPN
fsr-3833	116	18	,	,	PUNCT
fsr-3833	116	19	at	at	ADP
fsr-3833	116	20	the	the	DET
fsr-3833	116	21	time	time	NOUN
fsr-3833	116	22	of	of	ADP
fsr-3833	116	23	the	the	DET
fsr-3833	116	24	investment	investment	NOUN
fsr-3833	116	25	,	,	PUNCT
fsr-3833	116	26	then	then	ADV
fsr-3833	116	27	a	a	PRON
fsr-3833	116	28	,	,	PUNCT
fsr-3833	116	29	,	,	PUNCT
fsr-3833	116	30	will	will	AUX
fsr-3833	116	31	be	be	AUX
fsr-3833	116	32	less	less	ADJ
fsr-3833	116	33	than	than	ADP
fsr-3833	116	34	(	(	PUNCT
fsr-3833	116	35	1	1	NUM
fsr-3833	116	36	+	+	CCONJ
fsr-3833	116	37	r	r	NOUN
fsr-3833	116	38	)	)	PUNCT
fsr-3833	116	39	“	"	PUNCT
fsr-3833	116	40	.	.	PUNCT
fsr-3833	117	1	next	next	ADV
fsr-3833	117	2	,	,	PUNCT
fsr-3833	117	3	we	we	PRON
fsr-3833	117	4	compute	compute	VERB
fsr-3833	117	5	the	the	DET
fsr-3833	117	6	accumulation	accumulation	NOUN
fsr-3833	117	7	in	in	ADP
fsr-3833	117	8	the	the	DET
fsr-3833	117	9	roth	roth	PROPN
fsr-3833	117	10	ira	ira	PROPN
fsr-3833	117	11	.	.	PUNCT
fsr-3833	118	1	the	the	DET
fsr-3833	118	2	initial	initial	ADJ
fsr-3833	118	3	investment	investment	NOUN
fsr-3833	118	4	in	in	ADP
fsr-3833	118	5	a	a	DET
fsr-3833	118	6	roth	roth	NOUN
fsr-3833	118	7	is	be	AUX
fsr-3833	118	8	not	not	PART
fsr-3833	118	9	deductible	deductible	ADJ
fsr-3833	118	10	when	when	SCONJ
fsr-3833	118	11	made	make	VERB
fsr-3833	118	12	by	by	ADP
fsr-3833	118	13	the	the	DET
fsr-3833	118	14	investor	investor	NOUN
fsr-3833	118	15	.	.	PUNCT
fsr-3833	119	1	however	however	ADV
fsr-3833	119	2	,	,	PUNCT
fsr-3833	119	3	the	the	DET
fsr-3833	119	4	earnings	earning	NOUN
fsr-3833	119	5	of	of	ADP
fsr-3833	119	6	the	the	DET
fsr-3833	119	7	roth	roth	PROPN
fsr-3833	119	8	ira	ira	PROPN
fsr-3833	119	9	are	be	AUX
fsr-3833	119	10	excludable	excludable	ADJ
fsr-3833	119	11	from	from	ADP
fsr-3833	119	12	taxable	taxable	ADJ
fsr-3833	119	13	income	income	NOUN
fsr-3833	119	14	.	.	PUNCT
fsr-3833	120	1	therefore	therefore	ADV
fsr-3833	120	2	,	,	PUNCT
fsr-3833	120	3	after	after	ADP
fsr-3833	120	4	-	-	PUNCT
fsr-3833	120	5	tax	tax	NOUN
fsr-3833	120	6	accumulation	accumulation	NOUN
fsr-3833	120	7	in	in	ADP
fsr-3833	120	8	the	the	DET
fsr-3833	120	9	ira	ira	PROPN
fsr-3833	120	10	is	be	AUX
fsr-3833	120	11	aqr=(l	aqr=(l	NOUN
fsr-3833	121	1	+	+	ADV
fsr-3833	121	2	#	#	NOUN
fsr-3833	121	3	(	(	PUNCT
fsr-3833	121	4	5	5	NUM
fsr-3833	121	5	)	)	PUNCT
fsr-3833	121	6	the	the	DET
fsr-3833	121	7	after	after	ADP
fsr-3833	121	8	-	-	PUNCT
fsr-3833	121	9	tax	tax	NOUN
fsr-3833	121	10	accumulation	accumulation	NOUN
fsr-3833	121	11	of	of	ADP
fsr-3833	121	12	the	the	DET
fsr-3833	121	13	roth	roth	PROPN
fsr-3833	121	14	ira	ira	PROPN
fsr-3833	121	15	is	be	AUX
fsr-3833	121	16	not	not	PART
fsr-3833	121	17	dependent	dependent	ADJ
fsr-3833	121	18	on	on	ADP
fsr-3833	121	19	the	the	DET
fsr-3833	121	20	investor	investor	NOUN
fsr-3833	121	21	’s	’s	PART
fsr-3833	121	22	income	income	NOUN
fsr-3833	121	23	tax	tax	NOUN
fsr-3833	121	24	rate	rate	NOUN
fsr-3833	121	25	,	,	PUNCT
fsr-3833	121	26	but	but	CCONJ
fsr-3833	121	27	remains	remain	VERB
fsr-3833	121	28	constant	constant	ADJ
fsr-3833	121	29	at	at	ADP
fsr-3833	121	30	(	(	PUNCT
fsr-3833	121	31	1	1	NUM
fsr-3833	122	1	+	+	CCONJ
fsr-3833	122	2	t)~.	t)~.	NOUN
fsr-3833	122	3	however	however	ADV
fsr-3833	122	4	,	,	PUNCT
fsr-3833	122	5	as	as	SCONJ
fsr-3833	122	6	shown	show	VERB
fsr-3833	122	7	above	above	ADV
fsr-3833	122	8	,	,	PUNCT
fsr-3833	122	9	the	the	DET
fsr-3833	122	10	change	change	NOUN
fsr-3833	122	11	in	in	ADP
fsr-3833	122	12	the	the	DET
fsr-3833	122	13	investor	investor	NOUN
fsr-3833	122	14	’s	’s	PART
fsr-3833	122	15	ordinary	ordinary	ADJ
fsr-3833	122	16	income	income	NOUN
fsr-3833	122	17	tax	tax	NOUN
fsr-3833	122	18	rate	rate	NOUN
fsr-3833	122	19	affects	affect	VERB
fsr-3833	122	20	the	the	DET
fsr-3833	122	21	accumulation	accumulation	NOUN
fsr-3833	122	22	in	in	ADP
fsr-3833	122	23	the	the	DET
fsr-3833	122	24	deductible	deductible	ADJ
fsr-3833	122	25	ira	ira	PROPN
fsr-3833	122	26	.	.	PUNCT
fsr-3833	123	1	if	if	SCONJ
fsr-3833	123	2	the	the	DET
fsr-3833	123	3	investor	investor	NOUN
fsr-3833	123	4	’s	’s	PART
fsr-3833	123	5	ordinary	ordinary	ADJ
fsr-3833	123	6	income	income	NOUN
fsr-3833	123	7	tax	tax	NOUN
fsr-3833	123	8	rate	rate	NOUN
fsr-3833	123	9	is	be	AUX
fsr-3833	123	10	greater	great	ADJ
fsr-3833	123	11	when	when	SCONJ
fsr-3833	123	12	the	the	DET
fsr-3833	123	13	funds	fund	NOUN
fsr-3833	123	14	are	be	AUX
fsr-3833	123	15	withdrawn	withdraw	VERB
fsr-3833	123	16	from	from	ADP
fsr-3833	123	17	the	the	DET
fsr-3833	123	18	deductible	deductible	ADJ
fsr-3833	123	19	ira	ira	PROPN
fsr-3833	123	20	than	than	SCONJ
fsr-3833	123	21	it	it	PRON
fsr-3833	123	22	was	be	AUX
fsr-3833	123	23	when	when	SCONJ
fsr-3833	123	24	the	the	DET
fsr-3833	123	25	investment	investment	NOUN
fsr-3833	123	26	in	in	ADP
fsr-3833	123	27	the	the	DET
fsr-3833	123	28	ira	ira	PROPN
fsr-3833	123	29	was	be	AUX
fsr-3833	123	30	made	make	VERB
fsr-3833	123	31	,	,	PUNCT
fsr-3833	123	32	the	the	DET
fsr-3833	123	33	accumulation	accumulation	NOUN
fsr-3833	123	34	will	will	AUX
fsr-3833	123	35	be	be	AUX
fsr-3833	123	36	less	less	ADJ
fsr-3833	123	37	than	than	ADP
fsr-3833	123	38	(	(	PUNCT
fsr-3833	123	39	1	1	NUM
fsr-3833	123	40	+	+	CCONJ
fsr-3833	123	41	r	r	NOUN
fsr-3833	123	42	)	)	PUNCT
fsr-3833	123	43	“	"	PUNCT
fsr-3833	123	44	.	.	PUNCT
fsr-3833	124	1	on	on	ADP
fsr-3833	124	2	the	the	DET
fsr-3833	124	3	other	other	ADJ
fsr-3833	124	4	hand	hand	NOUN
fsr-3833	124	5	,	,	PUNCT
fsr-3833	124	6	if	if	SCONJ
fsr-3833	124	7	the	the	DET
fsr-3833	124	8	investor	investor	NOUN
fsr-3833	124	9	’s	’s	PART
fsr-3833	124	10	ordinary	ordinary	ADJ
fsr-3833	124	11	income	income	NOUN
fsr-3833	124	12	tax	tax	NOUN
fsr-3833	124	13	rate	rate	NOUN
fsr-3833	124	14	is	be	AUX
fsr-3833	124	15	less	less	ADJ
fsr-3833	124	16	when	when	SCONJ
fsr-3833	124	17	the	the	DET
fsr-3833	124	18	funds	fund	NOUN
fsr-3833	124	19	are	be	AUX
fsr-3833	124	20	withdrawn	withdraw	VERB
fsr-3833	124	21	from	from	ADP
fsr-3833	124	22	the	the	DET
fsr-3833	124	23	deductible	deductible	ADJ
fsr-3833	124	24	ira	ira	PROPN
fsr-3833	124	25	than	than	SCONJ
fsr-3833	124	26	when	when	SCONJ
fsr-3833	124	27	the	the	DET
fsr-3833	124	28	in	in	SCONJ
fsr-3833	124	29	~	~	ADP
fsr-3833	124	30	es	es	ADJ
fsr-3833	124	31	~	~	NOUN
fsr-3833	124	32	ent	ent	NOUN
fsr-3833	124	33	in	in	ADP
fsr-3833	124	34	the	the	DET
fsr-3833	124	35	ira	ira	PROPN
fsr-3833	124	36	was	be	AUX
fsr-3833	124	37	made	make	VERB
fsr-3833	124	38	,	,	PUNCT
fsr-3833	124	39	the	the	DET
fsr-3833	124	40	accumulation	accumulation	NOUN
fsr-3833	124	41	will	will	AUX
fsr-3833	124	42	be	be	AUX
fsr-3833	124	43	greater	great	ADJ
fsr-3833	124	44	(	(	PUNCT
fsr-3833	124	45	1	1	NUM
fsr-3833	124	46	+	+	NUM
fsr-3833	124	47	t)~.	t)~.	PROPN
fsr-3833	124	48	b.	b.	PROPN
fsr-3833	124	49	comparison	comparison	NOUN
fsr-3833	124	50	of	of	ADP
fsr-3833	124	51	nondeductible	nondeductible	ADJ
fsr-3833	124	52	ira	ira	PROPN
fsr-3833	124	53	with	with	ADP
fsr-3833	124	54	deductible	deductible	ADJ
fsr-3833	124	55	ira	ira	PROPN
fsr-3833	124	56	and	and	CCONJ
fsr-3833	124	57	roth	roth	PROPN
fsr-3833	124	58	ira	ira	PROPN
fsr-3833	124	59	for	for	ADP
fsr-3833	124	60	the	the	DET
fsr-3833	124	61	nondeductible	nondeductible	ADJ
fsr-3833	124	62	ira	ira	PROPN
fsr-3833	124	63	,	,	PUNCT
fsr-3833	124	64	all	all	DET
fsr-3833	124	65	earnings	earning	NOUN
fsr-3833	124	66	are	be	AUX
fsr-3833	124	67	tax	tax	NOUN
fsr-3833	124	68	deferred	defer	VERB
fsr-3833	124	69	and	and	CCONJ
fsr-3833	124	70	an	an	DET
fsr-3833	124	71	investment	investment	NOUN
fsr-3833	124	72	of	of	ADP
fsr-3833	124	73	one	one	NUM
fsr-3833	124	74	for	for	ADP
fsr-3833	124	75	a	a	DET
fsr-3833	124	76	period	period	NOUN
fsr-3833	124	77	of	of	ADP
fsr-3833	124	78	n	n	PRON
fsr-3833	124	79	years	year	NOUN
fsr-3833	124	80	results	result	NOUN
fsr-3833	124	81	in	in	ADP
fsr-3833	124	82	a	a	DET
fsr-3833	124	83	pre	pre	ADJ
fsr-3833	124	84	-	-	ADJ
fsr-3833	124	85	tax	tax	ADJ
fsr-3833	124	86	accumulation	accumulation	NOUN
fsr-3833	124	87	as	as	SCONJ
fsr-3833	124	88	shown	show	VERB
fsr-3833	124	89	in	in	ADP
fsr-3833	124	90	equation	equation	NOUN
fsr-3833	124	91	(	(	PUNCT
fsr-3833	124	92	6	6	NUM
fsr-3833	124	93	)	)	PUNCT
fsr-3833	124	94	.	.	PUNCT
fsr-3833	125	1	a,,=(1	a,,=(1	X
fsr-3833	126	1	+	+	NOUN
fsr-3833	126	2	r	r	NOUN
fsr-3833	126	3	)	)	PUNCT
fsr-3833	126	4	”	"	PUNCT
fsr-3833	126	5	(	(	PUNCT
fsr-3833	126	6	6	6	X
fsr-3833	126	7	)	)	PUNCT
fsr-3833	126	8	all	all	DET
fsr-3833	126	9	returns	return	NOUN
fsr-3833	126	10	are	be	AUX
fsr-3833	126	11	tax	tax	NOUN
fsr-3833	126	12	deferred	defer	VERB
fsr-3833	126	13	and	and	CCONJ
fsr-3833	126	14	all	all	DET
fsr-3833	126	15	income	income	NOUN
fsr-3833	126	16	is	be	AUX
fsr-3833	126	17	taxed	tax	VERB
fsr-3833	126	18	at	at	ADP
fsr-3833	126	19	the	the	DET
fsr-3833	126	20	ordinary	ordinary	ADJ
fsr-3833	126	21	income	income	NOUN
fsr-3833	126	22	tax	tax	NOUN
fsr-3833	126	23	rate	rate	NOUN
fsr-3833	126	24	(	(	PUNCT
fsr-3833	126	25	1	1	NUM
fsr-3833	126	26	,	,	PUNCT
fsr-3833	126	27	)	)	PUNCT
fsr-3833	126	28	when	when	SCONJ
fsr-3833	126	29	the	the	DET
fsr-3833	126	30	money	money	NOUN
fsr-3833	126	31	is	be	AUX
fsr-3833	126	32	withdrawn	withdraw	VERB
fsr-3833	126	33	from	from	ADP
fsr-3833	126	34	the	the	DET
fsr-3833	126	35	nondeductible	nondeductible	ADJ
fsr-3833	126	36	ira	ira	PROPN
fsr-3833	126	37	.	.	PUNCT
fsr-3833	127	1	therefore	therefore	ADV
fsr-3833	127	2	,	,	PUNCT
fsr-3833	127	3	the	the	DET
fsr-3833	127	4	after	after	ADP
fsr-3833	127	5	-	-	PUNCT
fsr-3833	127	6	tax	tax	NOUN
fsr-3833	127	7	accu	accu	PROPN
fsr-3833	127	8	mulation	mulation	NOUN
fsr-3833	127	9	in	in	ADP
fsr-3833	127	10	a	a	DET
fsr-3833	127	11	nondeductible	nondeductible	ADJ
fsr-3833	127	12	ira	ira	PROPN
fsr-3833	127	13	is	be	AUX
fsr-3833	127	14	a	a	DET
fsr-3833	127	15	ar=	ar=	NOUN
fsr-3833	127	16	1	1	NUM
fsr-3833	127	17	+	+	CCONJ
fsr-3833	127	18	(	(	PUNCT
fsr-3833	127	19	(	(	PUNCT
fsr-3833	127	20	1	1	NUM
fsr-3833	127	21	-to	-to	NOUN
fsr-3833	127	22	)	)	PUNCT
fsr-3833	128	1	[	[	X
fsr-3833	128	2	(	(	PUNCT
fsr-3833	128	3	l	l	NOUN
fsr-3833	128	4	+	+	NOUN
fsr-3833	128	5	r)n	r)n	X
fsr-3833	128	6	1	1	NUM
fsr-3833	128	7	]	]	PUNCT
fsr-3833	128	8	}	}	PUNCT
fsr-3833	128	9	(	(	PUNCT
fsr-3833	128	10	7	7	X
fsr-3833	128	11	)	)	PUNCT
fsr-3833	128	12	for	for	ADP
fsr-3833	128	13	all	all	DET
fsr-3833	128	14	it	it	PRON
fsr-3833	128	15	,	,	PUNCT
fsr-3833	128	16	>	>	X
fsr-3833	128	17	0	0	NUM
fsr-3833	128	18	,	,	PUNCT
fsr-3833	128	19	the	the	DET
fsr-3833	128	20	after	after	ADP
fsr-3833	128	21	-	-	PUNCT
fsr-3833	128	22	tax	tax	NOUN
fsr-3833	128	23	accumulation	accumulation	NOUN
fsr-3833	128	24	in	in	ADP
fsr-3833	128	25	a	a	DET
fsr-3833	128	26	nondeductible	nondeductible	ADJ
fsr-3833	128	27	ira	ira	PROPN
fsr-3833	128	28	is	be	AUX
fsr-3833	128	29	less	less	ADJ
fsr-3833	128	30	than	than	ADP
fsr-3833	128	31	the	the	DET
fsr-3833	128	32	accu	accu	PROPN
fsr-3833	128	33	mulation	mulation	NOUN
fsr-3833	128	34	in	in	ADP
fsr-3833	128	35	either	either	CCONJ
fsr-3833	128	36	a	a	DET
fsr-3833	128	37	deductible	deductible	ADJ
fsr-3833	128	38	ira	ira	PROPN
fsr-3833	128	39	(	(	PUNCT
fsr-3833	128	40	equation	equation	NOUN
fsr-3833	128	41	4	4	NUM
fsr-3833	128	42	)	)	PUNCT
fsr-3833	128	43	or	or	CCONJ
fsr-3833	128	44	a	a	DET
fsr-3833	128	45	roth	roth	PROPN
fsr-3833	128	46	ira	ira	PROPN
fsr-3833	128	47	(	(	PUNCT
fsr-3833	128	48	equation	equation	NOUN
fsr-3833	128	49	5	5	NUM
fsr-3833	128	50	)	)	PUNCT
fsr-3833	128	51	.	.	PUNCT
fsr-3833	129	1	therefore	therefore	ADV
fsr-3833	129	2	,	,	PUNCT
fsr-3833	129	3	individuals	individual	NOUN
fsr-3833	129	4	who	who	PRON
fsr-3833	129	5	qualify	qualify	VERB
fsr-3833	129	6	for	for	ADP
fsr-3833	129	7	either	either	CCONJ
fsr-3833	129	8	a	a	DET
fsr-3833	129	9	deductible	deductible	ADJ
fsr-3833	129	10	ira	ira	PROPN
fsr-3833	129	11	or	or	CCONJ
fsr-3833	129	12	a	a	DET
fsr-3833	129	13	roth	roth	PROPN
fsr-3833	129	14	ira	ira	PROPN
fsr-3833	129	15	should	should	AUX
fsr-3833	129	16	invest	invest	VERB
fsr-3833	129	17	in	in	ADP
fsr-3833	129	18	either	either	DET
fsr-3833	129	19	one	one	NOUN
fsr-3833	129	20	before	before	ADP
fsr-3833	129	21	investing	invest	VERB
fsr-3833	129	22	in	in	ADP
fsr-3833	129	23	a	a	DET
fsr-3833	129	24	nondeductible	nondeductible	ADJ
fsr-3833	129	25	ira	ira	PROPN
fsr-3833	129	26	.	.	PUNCT
fsr-3833	130	1	c.	c.	PROPN
fsr-3833	130	2	comparison	comparison	NOUN
fsr-3833	130	3	of	of	ADP
fsr-3833	130	4	outright	outright	ADJ
fsr-3833	130	5	investment	investment	NOUN
fsr-3833	130	6	in	in	ADP
fsr-3833	130	7	mutual	mutual	ADJ
fsr-3833	130	8	fund	fund	NOUN
fsr-3833	130	9	with	with	ADP
fsr-3833	130	10	nondeductible	nondeductible	ADJ
fsr-3833	130	11	ira	ira	PROPN
fsr-3833	130	12	as	as	SCONJ
fsr-3833	130	13	shown	show	VERB
fsr-3833	130	14	in	in	ADP
fsr-3833	130	15	table	table	NOUN
fsr-3833	130	16	1	1	NUM
fsr-3833	130	17	,	,	PUNCT
fsr-3833	130	18	many	many	ADJ
fsr-3833	130	19	higher	high	ADJ
fsr-3833	130	20	income	income	NOUN
fsr-3833	130	21	individuals	individual	NOUN
fsr-3833	130	22	do	do	AUX
fsr-3833	130	23	not	not	PART
fsr-3833	130	24	qualify	qualify	VERB
fsr-3833	130	25	for	for	ADP
fsr-3833	130	26	either	either	CCONJ
fsr-3833	130	27	a	a	DET
fsr-3833	130	28	deductible	deductible	ADJ
fsr-3833	130	29	ira	ira	PROPN
fsr-3833	130	30	or	or	CCONJ
fsr-3833	130	31	a	a	DET
fsr-3833	130	32	roth	roth	PROPN
fsr-3833	130	33	ira	ira	PROPN
fsr-3833	130	34	.	.	PUNCT
fsr-3833	131	1	these	these	DET
fsr-3833	131	2	individuals	individual	NOUN
fsr-3833	131	3	may	may	AUX
fsr-3833	131	4	select	select	VERB
fsr-3833	131	5	between	between	ADP
fsr-3833	131	6	a	a	DET
fsr-3833	131	7	nondeductible	nondeductible	ADJ
fsr-3833	131	8	ira	ira	PROPN
fsr-3833	131	9	,	,	PUNCT
fsr-3833	131	10	which	which	PRON
fsr-3833	131	11	does	do	AUX
fsr-3833	131	12	provide	provide	VERB
fsr-3833	131	13	tax	tax	NOUN
fsr-3833	131	14	deferral	deferral	NOUN
fsr-3833	131	15	on	on	ADP
fsr-3833	131	16	earnings	earning	NOUN
fsr-3833	131	17	,	,	PUNCT
fsr-3833	131	18	or	or	CCONJ
fsr-3833	131	19	they	they	PRON
fsr-3833	131	20	may	may	AUX
fsr-3833	131	21	select	select	VERB
fsr-3833	131	22	to	to	PART
fsr-3833	131	23	invest	invest	VERB
fsr-3833	131	24	in	in	ADP
fsr-3833	131	25	a	a	DET
fsr-3833	131	26	non	non	ADJ
fsr-3833	131	27	tax	tax	NOUN
fsr-3833	131	28	-	-	PUNCT
fsr-3833	131	29	shel	shel	NOUN
fsr-3833	131	30	tered	tere	VERB
fsr-3833	131	31	manner	manner	NOUN
fsr-3833	131	32	.	.	PUNCT
fsr-3833	132	1	randolph	randolph	PROPN
fsr-3833	132	2	(	(	PUNCT
fsr-3833	132	3	1994	1994	NUM
fsr-3833	132	4	)	)	PUNCT
fsr-3833	132	5	compares	compare	VERB
fsr-3833	132	6	nondeductible	nondeductible	ADJ
fsr-3833	132	7	iras	ira	NOUN
fsr-3833	132	8	(	(	PUNCT
fsr-3833	132	9	invested	invest	VERB
fsr-3833	132	10	in	in	ADP
fsr-3833	132	11	mutual	mutual	ADJ
fsr-3833	132	12	funds	fund	NOUN
fsr-3833	132	13	)	)	PUNCT
fsr-3833	132	14	and	and	CCONJ
fsr-3833	132	15	outright	outright	ADJ
fsr-3833	132	16	investments	investment	NOUN
fsr-3833	132	17	in	in	ADP
fsr-3833	132	18	mutual	mutual	ADJ
fsr-3833	132	19	funds	fund	NOUN
fsr-3833	132	20	and	and	CCONJ
fsr-3833	132	21	finds	find	VERB
fsr-3833	132	22	that	that	SCONJ
fsr-3833	132	23	nondeductible	nondeductible	ADJ
fsr-3833	132	24	iras	ira	NOUN
fsr-3833	132	25	outperform	outperform	VERB
fsr-3833	132	26	234	234	NUM
fsr-3833	132	27	financial	financial	ADJ
fsr-3833	132	28	services	service	NOUN
fsr-3833	132	29	review	review	NOUN
fsr-3833	132	30	6(4	6(4	NUM
fsr-3833	132	31	)	)	PUNCT
fsr-3833	132	32	1997	1997	NUM
fsr-3833	132	33	outright	outright	ADJ
fsr-3833	132	34	investments	investment	NOUN
fsr-3833	132	35	.	.	PUNCT
fsr-3833	133	1	however	however	ADV
fsr-3833	133	2	,	,	PUNCT
fsr-3833	133	3	randolph	randolph	PROPN
fsr-3833	133	4	assumes	assume	VERB
fsr-3833	133	5	that	that	SCONJ
fsr-3833	133	6	the	the	DET
fsr-3833	133	7	ordinary	ordinary	ADJ
fsr-3833	133	8	income	income	NOUN
fsr-3833	133	9	tax	tax	NOUN
fsr-3833	133	10	rate	rate	NOUN
fsr-3833	133	11	and	and	CCONJ
fsr-3833	133	12	the	the	DET
fsr-3833	133	13	capital	capital	NOUN
fsr-3833	133	14	gain	gain	VERB
fsr-3833	133	15	tax	tax	NOUN
fsr-3833	133	16	rate	rate	NOUN
fsr-3833	133	17	are	be	AUX
fsr-3833	133	18	equal	equal	ADJ
fsr-3833	133	19	.	.	PUNCT
fsr-3833	134	1	recent	recent	ADJ
fsr-3833	134	2	changes	change	NOUN
fsr-3833	134	3	in	in	ADP
fsr-3833	134	4	the	the	DET
fsr-3833	134	5	tax	tax	NOUN
fsr-3833	134	6	law	law	NOUN
fsr-3833	134	7	have	have	AUX
fsr-3833	134	8	increased	increase	VERB
fsr-3833	134	9	the	the	DET
fsr-3833	134	10	spread	spread	NOUN
fsr-3833	134	11	between	between	ADP
fsr-3833	134	12	the	the	DET
fsr-3833	134	13	ordinary	ordinary	ADJ
fsr-3833	134	14	tax	tax	NOUN
fsr-3833	134	15	rate	rate	NOUN
fsr-3833	134	16	and	and	CCONJ
fsr-3833	134	17	the	the	DET
fsr-3833	134	18	capital	capital	NOUN
fsr-3833	134	19	gain	gain	VERB
fsr-3833	134	20	tax	tax	NOUN
fsr-3833	134	21	rate	rate	NOUN
fsr-3833	134	22	.	.	PUNCT
fsr-3833	135	1	we	we	PRON
fsr-3833	135	2	extend	extend	VERB
fsr-3833	135	3	randolph	randolph	PROPN
fsr-3833	135	4	(	(	PUNCT
fsr-3833	135	5	1994	1994	NUM
fsr-3833	135	6	)	)	PUNCT
fsr-3833	135	7	by	by	ADP
fsr-3833	135	8	examining	examine	VERB
fsr-3833	135	9	the	the	DET
fsr-3833	135	10	impact	impact	NOUN
fsr-3833	135	11	of	of	ADP
fsr-3833	135	12	differentially	differentially	ADV
fsr-3833	135	13	taxing	tax	VERB
fsr-3833	135	14	ordinary	ordinary	ADJ
fsr-3833	135	15	income	income	NOUN
fsr-3833	135	16	and	and	CCONJ
fsr-3833	135	17	long	long	ADJ
fsr-3833	135	18	-	-	PUNCT
fsr-3833	135	19	term	term	NOUN
fsr-3833	135	20	capital	capital	NOUN
fsr-3833	135	21	gain	gain	NOUN
fsr-3833	135	22	on	on	ADP
fsr-3833	135	23	the	the	DET
fsr-3833	135	24	decision	decision	NOUN
fsr-3833	135	25	to	to	PART
fsr-3833	135	26	invest	invest	VERB
fsr-3833	135	27	in	in	ADP
fsr-3833	135	28	a	a	DET
fsr-3833	135	29	mutual	mutual	ADJ
fsr-3833	135	30	fund	fund	NOUN
fsr-3833	135	31	either	either	CCONJ
fsr-3833	135	32	outright	outright	ADJ
fsr-3833	135	33	or	or	CCONJ
fsr-3833	135	34	through	through	ADP
fsr-3833	135	35	a	a	DET
fsr-3833	135	36	nondeductible	nondeductible	ADJ
fsr-3833	135	37	ira	ira	PROPN
fsr-3833	135	38	.	.	PUNCT
fsr-3833	136	1	consider	consider	VERB
fsr-3833	136	2	a	a	DET
fsr-3833	136	3	mutual	mutual	ADJ
fsr-3833	136	4	fund	fund	NOUN
fsr-3833	136	5	that	that	PRON
fsr-3833	136	6	invests	invest	VERB
fsr-3833	136	7	only	only	ADV
fsr-3833	136	8	in	in	ADP
fsr-3833	136	9	growth	growth	NOUN
fsr-3833	136	10	stocks	stock	NOUN
fsr-3833	136	11	that	that	PRON
fsr-3833	136	12	pay	pay	VERB
fsr-3833	136	13	no	no	DET
fsr-3833	136	14	dividends	dividend	NOUN
fsr-3833	136	15	and	and	CCONJ
fsr-3833	136	16	the	the	DET
fsr-3833	136	17	mutual	mutual	ADJ
fsr-3833	136	18	fund	fund	NOUN
fsr-3833	136	19	makes	make	VERB
fsr-3833	136	20	no	no	DET
fsr-3833	136	21	capital	capital	NOUN
fsr-3833	136	22	gain	gain	NOUN
fsr-3833	136	23	distributions	distribution	NOUN
fsr-3833	136	24	.	.	PUNCT
fsr-3833	137	1	regardless	regardless	ADV
fsr-3833	137	2	of	of	ADP
fsr-3833	137	3	whether	whether	SCONJ
fsr-3833	137	4	the	the	DET
fsr-3833	137	5	investment	investment	NOUN
fsr-3833	137	6	in	in	ADP
fsr-3833	137	7	the	the	DET
fsr-3833	137	8	mutual	mutual	ADJ
fsr-3833	137	9	fund	fund	NOUN
fsr-3833	137	10	is	be	AUX
fsr-3833	137	11	outright	outright	ADJ
fsr-3833	137	12	or	or	CCONJ
fsr-3833	137	13	through	through	ADP
fsr-3833	137	14	a	a	DET
fsr-3833	137	15	nondeductible	nondeductible	ADJ
fsr-3833	137	16	ira	ira	PROPN
fsr-3833	137	17	,	,	PUNCT
fsr-3833	137	18	the	the	DET
fsr-3833	137	19	investment	investment	NOUN
fsr-3833	137	20	grows	grow	VERB
fsr-3833	137	21	to	to	ADP
fsr-3833	137	22	the	the	DET
fsr-3833	137	23	same	same	ADJ
fsr-3833	137	24	amount	amount	NOUN
fsr-3833	137	25	after	after	ADP
fsr-3833	137	26	n	n	DET
fsr-3833	137	27	years	year	NOUN
fsr-3833	137	28	.	.	PUNCT
fsr-3833	138	1	however	however	ADV
fsr-3833	138	2	,	,	PUNCT
fsr-3833	138	3	when	when	SCONJ
fsr-3833	138	4	the	the	DET
fsr-3833	138	5	funds	fund	NOUN
fsr-3833	138	6	are	be	AUX
fsr-3833	138	7	withdrawn	withdraw	VERB
fsr-3833	138	8	from	from	ADP
fsr-3833	138	9	the	the	DET
fsr-3833	138	10	mutual	mutual	ADJ
fsr-3833	138	11	fund	fund	NOUN
fsr-3833	138	12	,	,	PUNCT
fsr-3833	138	13	the	the	DET
fsr-3833	138	14	outright	outright	ADJ
fsr-3833	138	15	investment	investment	NOUN
fsr-3833	138	16	is	be	AUX
fsr-3833	138	17	afforded	afford	VERB
fsr-3833	138	18	capital	capital	NOUN
fsr-3833	138	19	gain	gain	NOUN
fsr-3833	138	20	treatment	treatment	NOUN
fsr-3833	138	21	,	,	PUNCT
fsr-3833	138	22	while	while	SCONJ
fsr-3833	138	23	the	the	DET
fsr-3833	138	24	nondeductible	nondeductible	ADJ
fsr-3833	138	25	ira	ira	PROPN
fsr-3833	138	26	is	be	AUX
fsr-3833	138	27	subject	subject	ADJ
fsr-3833	138	28	to	to	ADP
fsr-3833	138	29	the	the	DET
fsr-3833	138	30	higher	high	ADJ
fsr-3833	138	31	ordinary	ordinary	ADJ
fsr-3833	138	32	income	income	NOUN
fsr-3833	138	33	tax	tax	NOUN
fsr-3833	138	34	.	.	PUNCT
fsr-3833	139	1	therefore	therefore	ADV
fsr-3833	139	2	,	,	PUNCT
fsr-3833	139	3	in	in	ADP
fsr-3833	139	4	this	this	DET
fsr-3833	139	5	situation	situation	NOUN
fsr-3833	139	6	,	,	PUNCT
fsr-3833	139	7	the	the	DET
fsr-3833	139	8	outright	outright	ADJ
fsr-3833	139	9	invest	inv	ADJ
fsr-3833	139	10	ment	ment	NOUN
fsr-3833	139	11	in	in	ADP
fsr-3833	139	12	the	the	DET
fsr-3833	139	13	mutual	mutual	ADJ
fsr-3833	139	14	fund	fund	NOUN
fsr-3833	139	15	would	would	AUX
fsr-3833	139	16	provide	provide	VERB
fsr-3833	139	17	greater	great	ADJ
fsr-3833	139	18	after	after	ADP
fsr-3833	139	19	-	-	PUNCT
fsr-3833	139	20	tax	tax	NOUN
fsr-3833	139	21	funds	fund	NOUN
fsr-3833	139	22	.	.	PUNCT
fsr-3833	140	1	next	next	ADV
fsr-3833	140	2	consider	consider	VERB
fsr-3833	140	3	a	a	DET
fsr-3833	140	4	mutual	mutual	ADJ
fsr-3833	140	5	fund	fund	NOUN
fsr-3833	140	6	that	that	PRON
fsr-3833	140	7	pays	pay	VERB
fsr-3833	140	8	a	a	DET
fsr-3833	140	9	dividend	dividend	NOUN
fsr-3833	140	10	and	and	CCONJ
fsr-3833	140	11	has	have	VERB
fsr-3833	140	12	no	no	DET
fsr-3833	140	13	appreciation	appreciation	NOUN
fsr-3833	140	14	.	.	PUNCT
fsr-3833	141	1	an	an	DET
fsr-3833	141	2	individ	individ	PROPN
fsr-3833	141	3	ual	ual	PROPN
fsr-3833	141	4	who	who	PRON
fsr-3833	141	5	makes	make	VERB
fsr-3833	141	6	an	an	DET
fsr-3833	141	7	outright	outright	ADJ
fsr-3833	141	8	investment	investment	NOUN
fsr-3833	141	9	pays	pay	VERB
fsr-3833	141	10	tax	tax	NOUN
fsr-3833	141	11	on	on	ADP
fsr-3833	141	12	the	the	DET
fsr-3833	141	13	dividend	dividend	NOUN
fsr-3833	141	14	currently	currently	ADV
fsr-3833	141	15	at	at	ADP
fsr-3833	141	16	ordinary	ordinary	ADJ
fsr-3833	141	17	rates	rate	NOUN
fsr-3833	141	18	and	and	CCONJ
fsr-3833	141	19	reinvests	reinvest	VERB
fsr-3833	141	20	the	the	DET
fsr-3833	141	21	after	after	ADP
fsr-3833	141	22	-	-	PUNCT
fsr-3833	141	23	tax	tax	NOUN
fsr-3833	141	24	amount	amount	NOUN
fsr-3833	141	25	in	in	ADP
fsr-3833	141	26	the	the	DET
fsr-3833	141	27	mutual	mutual	ADJ
fsr-3833	141	28	fund	fund	NOUN
fsr-3833	141	29	.	.	PUNCT
fsr-3833	142	1	however	however	ADV
fsr-3833	142	2	,	,	PUNCT
fsr-3833	142	3	with	with	ADP
fsr-3833	142	4	a	a	DET
fsr-3833	142	5	nondeductible	nondeductible	ADJ
fsr-3833	142	6	ira	ira	PROPN
fsr-3833	142	7	the	the	DET
fsr-3833	142	8	individual	individual	NOUN
fsr-3833	142	9	defers	defer	VERB
fsr-3833	142	10	the	the	DET
fsr-3833	142	11	tax	tax	NOUN
fsr-3833	142	12	and	and	CCONJ
fsr-3833	142	13	reinvests	reinvest	VERB
fsr-3833	142	14	the	the	DET
fsr-3833	142	15	entire	entire	ADJ
fsr-3833	142	16	dividend	dividend	NOUN
fsr-3833	142	17	.	.	PUNCT
fsr-3833	143	1	therefore	therefore	ADV
fsr-3833	143	2	,	,	PUNCT
fsr-3833	143	3	the	the	DET
fsr-3833	143	4	nondeductible	nondeductible	ADJ
fsr-3833	143	5	ira	ira	PROPN
fsr-3833	143	6	grows	grow	VERB
fsr-3833	143	7	to	to	ADP
fsr-3833	143	8	a	a	DET
fsr-3833	143	9	larger	large	ADJ
fsr-3833	143	10	amount	amount	NOUN
fsr-3833	143	11	after	after	ADP
fsr-3833	143	12	n	n	DET
fsr-3833	143	13	years	year	NOUN
fsr-3833	143	14	.	.	PUNCT
fsr-3833	144	1	due	due	ADP
fsr-3833	144	2	to	to	ADP
fsr-3833	144	3	the	the	DET
fsr-3833	144	4	difference	difference	NOUN
fsr-3833	144	5	in	in	ADP
fsr-3833	144	6	the	the	DET
fsr-3833	144	7	taxation	taxation	NOUN
fsr-3833	144	8	of	of	ADP
fsr-3833	144	9	a	a	DET
fsr-3833	144	10	non	non	ADJ
fsr-3833	144	11	deductible	deductible	ADJ
fsr-3833	144	12	ira	ira	PROPN
fsr-3833	144	13	and	and	CCONJ
fsr-3833	144	14	an	an	DET
fsr-3833	144	15	outright	outright	ADJ
fsr-3833	144	16	investment	investment	NOUN
fsr-3833	144	17	in	in	ADP
fsr-3833	144	18	a	a	DET
fsr-3833	144	19	mutual	mutual	ADJ
fsr-3833	144	20	fund	fund	NOUN
fsr-3833	144	21	,	,	PUNCT
fsr-3833	144	22	the	the	DET
fsr-3833	144	23	after	after	ADP
fsr-3833	144	24	-	-	PUNCT
fsr-3833	144	25	tax	tax	NOUN
fsr-3833	144	26	accumulations	accumulation	NOUN
fsr-3833	144	27	will	will	AUX
fsr-3833	144	28	differ	differ	VERB
fsr-3833	144	29	.	.	PUNCT
fsr-3833	145	1	section	section	NOUN
fsr-3833	145	2	85	85	NUM
fsr-3833	145	3	1	1	NUM
fsr-3833	145	4	(	(	PUNCT
fsr-3833	145	5	b	b	NOUN
fsr-3833	145	6	)	)	PUNCT
fsr-3833	145	7	of	of	ADP
fsr-3833	145	8	the	the	DET
fsr-3833	145	9	internal	internal	PROPN
fsr-3833	145	10	revenue	revenue	NOUN
fsr-3833	145	11	code	code	NOUN
fsr-3833	145	12	requires	require	VERB
fsr-3833	145	13	a	a	DET
fsr-3833	145	14	mutual	mutual	ADJ
fsr-3833	145	15	fund	fund	NOUN
fsr-3833	145	16	to	to	PART
fsr-3833	145	17	distribute	distribute	VERB
fsr-3833	145	18	div	div	PROPN
fsr-3833	145	19	idends	idend	NOUN
fsr-3833	145	20	and	and	CCONJ
fsr-3833	145	21	capital	capital	NOUN
fsr-3833	145	22	gains	gain	NOUN
fsr-3833	145	23	to	to	PART
fsr-3833	145	24	avoid	avoid	VERB
fsr-3833	145	25	having	have	VERB
fsr-3833	145	26	an	an	DET
fsr-3833	145	27	income	income	NOUN
fsr-3833	145	28	tax	tax	NOUN
fsr-3833	145	29	assessed	assess	VERB
fsr-3833	145	30	against	against	ADP
fsr-3833	145	31	the	the	DET
fsr-3833	145	32	mutual	mutual	ADJ
fsr-3833	145	33	fund	fund	NOUN
fsr-3833	145	34	.	.	PUNCT
fsr-3833	146	1	therefore	therefore	ADV
fsr-3833	146	2	,	,	PUNCT
fsr-3833	146	3	an	an	DET
fsr-3833	146	4	individual	individual	NOUN
fsr-3833	146	5	who	who	PRON
fsr-3833	146	6	makes	make	VERB
fsr-3833	146	7	an	an	DET
fsr-3833	146	8	outright	outright	ADJ
fsr-3833	146	9	investment	investment	NOUN
fsr-3833	146	10	in	in	ADP
fsr-3833	146	11	a	a	DET
fsr-3833	146	12	mutual	mutual	ADJ
fsr-3833	146	13	fund	fund	NOUN
fsr-3833	146	14	must	must	AUX
fsr-3833	146	15	pay	pay	VERB
fsr-3833	146	16	tax	tax	NOUN
fsr-3833	146	17	annually	annually	ADV
fsr-3833	146	18	on	on	ADP
fsr-3833	146	19	his	his	PRON
fsr-3833	146	20	or	or	CCONJ
fsr-3833	146	21	her	her	PRON
fsr-3833	146	22	share	share	NOUN
fsr-3833	146	23	of	of	ADP
fsr-3833	146	24	the	the	DET
fsr-3833	146	25	fund	fund	NOUN
fsr-3833	146	26	’s	’s	PART
fsr-3833	146	27	dividend	dividend	NOUN
fsr-3833	146	28	and	and	CCONJ
fsr-3833	146	29	capital	capital	NOUN
fsr-3833	146	30	gain	gain	NOUN
fsr-3833	146	31	distributions	distribution	NOUN
fsr-3833	146	32	.	.	PUNCT
fsr-3833	147	1	short	short	ADJ
fsr-3833	147	2	term	term	NOUN
fsr-3833	147	3	capital	capital	NOUN
fsr-3833	147	4	gains	gain	NOUN
fsr-3833	147	5	,	,	PUNCT
fsr-3833	147	6	interest	interest	NOUN
fsr-3833	147	7	income	income	NOUN
fsr-3833	147	8	,	,	PUNCT
fsr-3833	147	9	and	and	CCONJ
fsr-3833	147	10	dividend	dividend	NOUN
fsr-3833	147	11	income	income	NOUN
fsr-3833	147	12	are	be	AUX
fsr-3833	147	13	distributed	distribute	VERB
fsr-3833	147	14	to	to	ADP
fsr-3833	147	15	the	the	DET
fsr-3833	147	16	investor	investor	NOUN
fsr-3833	147	17	as	as	ADP
fsr-3833	147	18	dividends	dividend	NOUN
fsr-3833	147	19	,	,	PUNCT
fsr-3833	147	20	and	and	CCONJ
fsr-3833	147	21	taxed	tax	VERB
fsr-3833	147	22	at	at	ADP
fsr-3833	147	23	the	the	DET
fsr-3833	147	24	ordinary	ordinary	ADJ
fsr-3833	147	25	income	income	NOUN
fsr-3833	147	26	tax	tax	NOUN
fsr-3833	147	27	rate	rate	NOUN
fsr-3833	147	28	.	.	PUNCT
fsr-3833	148	1	capital	capital	NOUN
fsr-3833	148	2	gain	gain	NOUN
fsr-3833	148	3	distributions	distribution	NOUN
fsr-3833	148	4	,	,	PUNCT
fsr-3833	148	5	which	which	PRON
fsr-3833	148	6	may	may	AUX
fsr-3833	148	7	be	be	AUX
fsr-3833	148	8	the	the	DET
fsr-3833	148	9	result	result	NOUN
fsr-3833	148	10	of	of	ADP
fsr-3833	148	11	either	either	CCONJ
fsr-3833	148	12	the	the	DET
fsr-3833	148	13	mutual	mutual	ADJ
fsr-3833	148	14	fund	fund	NOUN
fsr-3833	148	15	manager	manager	NOUN
fsr-3833	148	16	selling	sell	VERB
fsr-3833	148	17	off	off	ADP
fsr-3833	148	18	a	a	DET
fsr-3833	148	19	stock	stock	NOUN
fsr-3833	148	20	which	which	PRON
fsr-3833	148	21	he	he	PRON
fsr-3833	148	22	or	or	CCONJ
fsr-3833	148	23	she	she	PRON
fsr-3833	148	24	no	no	ADV
fsr-3833	148	25	longer	long	ADV
fsr-3833	148	26	wishes	wish	VERB
fsr-3833	148	27	to	to	PART
fsr-3833	148	28	hold	hold	VERB
fsr-3833	148	29	or	or	CCONJ
fsr-3833	148	30	may	may	AUX
fsr-3833	148	31	result	result	VERB
fsr-3833	148	32	from	from	ADP
fsr-3833	148	33	rebalancing	rebalance	VERB
fsr-3833	148	34	the	the	DET
fsr-3833	148	35	portfolio	portfolio	NOUN
fsr-3833	148	36	,	,	PUNCT
fsr-3833	148	37	are	be	AUX
fsr-3833	148	38	taxed	tax	VERB
fsr-3833	148	39	to	to	ADP
fsr-3833	148	40	the	the	DET
fsr-3833	148	41	investor	investor	NOUN
fsr-3833	148	42	as	as	ADP
fsr-3833	148	43	long	long	ADJ
fsr-3833	148	44	-	-	PUNCT
fsr-3833	148	45	term	term	NOUN
fsr-3833	148	46	capital	capital	NOUN
fsr-3833	148	47	gains	gain	NOUN
fsr-3833	148	48	.	.	PUNCT
fsr-3833	149	1	for	for	ADP
fsr-3833	149	2	the	the	DET
fsr-3833	149	3	outright	outright	ADJ
fsr-3833	149	4	investment	investment	NOUN
fsr-3833	149	5	in	in	ADP
fsr-3833	149	6	the	the	DET
fsr-3833	149	7	mutual	mutual	ADJ
fsr-3833	149	8	fund	fund	NOUN
fsr-3833	149	9	,	,	PUNCT
fsr-3833	149	10	we	we	PRON
fsr-3833	149	11	assume	assume	VERB
fsr-3833	149	12	that	that	SCONJ
fsr-3833	149	13	all	all	DET
fsr-3833	149	14	dividends	dividend	NOUN
fsr-3833	149	15	and	and	CCONJ
fsr-3833	149	16	cap	cap	VERB
fsr-3833	149	17	ital	ital	ADJ
fsr-3833	149	18	gain	gain	NOUN
fsr-3833	149	19	distributions	distribution	NOUN
fsr-3833	149	20	are	be	AUX
fsr-3833	149	21	paid	pay	VERB
fsr-3833	149	22	out	out	ADP
fsr-3833	149	23	in	in	ADP
fsr-3833	149	24	cash	cash	NOUN
fsr-3833	149	25	.	.	PUNCT
fsr-3833	150	1	the	the	DET
fsr-3833	150	2	investor	investor	NOUN
fsr-3833	150	3	pays	pay	VERB
fsr-3833	150	4	the	the	DET
fsr-3833	150	5	income	income	NOUN
fsr-3833	150	6	tax	tax	NOUN
fsr-3833	150	7	on	on	ADP
fsr-3833	150	8	the	the	DET
fsr-3833	150	9	divi	divi	PROPN
fsr-3833	150	10	dends	dend	NOUN
fsr-3833	150	11	at	at	ADP
fsr-3833	150	12	the	the	DET
fsr-3833	150	13	ordinary	ordinary	ADJ
fsr-3833	150	14	income	income	NOUN
fsr-3833	150	15	tax	tax	NOUN
fsr-3833	150	16	rate	rate	NOUN
fsr-3833	150	17	(	(	PUNCT
fsr-3833	150	18	t	t	PROPN
fsr-3833	150	19	,	,	PUNCT
fsr-3833	150	20	)	)	PUNCT
fsr-3833	150	21	and	and	CCONJ
fsr-3833	150	22	on	on	ADP
fsr-3833	150	23	the	the	DET
fsr-3833	150	24	capital	capital	NOUN
fsr-3833	150	25	gain	gain	NOUN
fsr-3833	150	26	distributions	distribution	NOUN
fsr-3833	150	27	at	at	ADP
fsr-3833	150	28	the	the	DET
fsr-3833	150	29	capital	capital	NOUN
fsr-3833	150	30	gain	gain	VERB
fsr-3833	150	31	tax	tax	NOUN
fsr-3833	150	32	rate	rate	NOUN
fsr-3833	150	33	(	(	PUNCT
fsr-3833	150	34	t	t	PROPN
fsr-3833	150	35	,	,	PUNCT
fsr-3833	150	36	,	,	PUNCT
fsr-3833	150	37	)	)	PUNCT
fsr-3833	150	38	,	,	PUNCT
fsr-3833	150	39	and	and	CCONJ
fsr-3833	150	40	reinvests	reinvest	VERB
fsr-3833	150	41	the	the	DET
fsr-3833	150	42	after	after	ADP
fsr-3833	150	43	-	-	PUNCT
fsr-3833	150	44	tax	tax	NOUN
fsr-3833	150	45	amount	amount	NOUN
fsr-3833	150	46	in	in	ADP
fsr-3833	150	47	the	the	DET
fsr-3833	150	48	mutual	mutual	ADJ
fsr-3833	150	49	fund	fund	NOUN
fsr-3833	150	50	.	.	PUNCT
fsr-3833	151	1	after	after	ADP
fsr-3833	151	2	n	n	DET
fsr-3833	151	3	years	year	NOUN
fsr-3833	151	4	the	the	DET
fsr-3833	151	5	accumulation	accumulation	NOUN
fsr-3833	151	6	(	(	PUNCT
fsr-3833	151	7	after	after	ADP
fsr-3833	151	8	tax	tax	NOUN
fsr-3833	151	9	on	on	ADP
fsr-3833	151	10	distributions	distribution	NOUN
fsr-3833	151	11	but	but	CCONJ
fsr-3833	151	12	before	before	ADP
fsr-3833	151	13	tax	tax	NOUN
fsr-3833	151	14	on	on	ADP
fsr-3833	151	15	liquidations	liquidation	NOUN
fsr-3833	151	16	)	)	PUNCT
fsr-3833	151	17	is	be	AUX
fsr-3833	151	18	shown	show	VERB
fsr-3833	151	19	in	in	ADP
fsr-3833	151	20	equation	equation	NOUN
fsr-3833	151	21	(	(	PUNCT
fsr-3833	151	22	8)	8)	NUM
fsr-3833	151	23	.	.	PUNCT
fsr-3833	152	1	a	a	DET
fsr-3833	152	2	,	,	PUNCT
fsr-3833	152	3	,	,	PUNCT
fsr-3833	152	4	=	=	PUNCT
fsr-3833	153	1	[	[	X
fsr-3833	153	2	cl	cl	NOUN
fsr-3833	153	3	+	+	NOUN
fsr-3833	153	4	d	d	X
fsr-3833	153	5	rp	rp	NOUN
fsr-3833	153	6	,	,	PUNCT
fsr-3833	153	7	t	t	PROPN
fsr-3833	153	8	,	,	PUNCT
fsr-3833	153	9	rp&gln	rp&gln	ADP
fsr-3833	153	10	when	when	SCONJ
fsr-3833	153	11	the	the	DET
fsr-3833	153	12	mutual	mutual	ADJ
fsr-3833	153	13	fund	fund	NOUN
fsr-3833	153	14	shares	share	NOUN
fsr-3833	153	15	are	be	AUX
fsr-3833	153	16	sold	sell	VERB
fsr-3833	153	17	,	,	PUNCT
fsr-3833	153	18	the	the	DET
fsr-3833	153	19	investor	investor	NOUN
fsr-3833	153	20	pays	pay	VERB
fsr-3833	153	21	tax	tax	NOUN
fsr-3833	153	22	at	at	ADP
fsr-3833	153	23	the	the	DET
fsr-3833	153	24	long	long	ADJ
fsr-3833	153	25	-	-	PUNCT
fsr-3833	153	26	term	term	NOUN
fsr-3833	153	27	capital	capital	NOUN
fsr-3833	153	28	gain	gain	VERB
fsr-3833	153	29	tax	tax	NOUN
fsr-3833	153	30	rate	rate	NOUN
fsr-3833	153	31	(	(	PUNCT
fsr-3833	153	32	tc	tc	NOUN
fsr-3833	153	33	,	,	PUNCT
fsr-3833	153	34	)	)	PUNCT
fsr-3833	153	35	on	on	ADP
fsr-3833	153	36	the	the	DET
fsr-3833	153	37	gain	gain	NOUN
fsr-3833	153	38	.	.	PUNCT
fsr-3833	154	1	we	we	PRON
fsr-3833	154	2	determine	determine	VERB
fsr-3833	154	3	the	the	DET
fsr-3833	154	4	gain	gain	NOUN
fsr-3833	154	5	by	by	ADP
fsr-3833	154	6	subtracting	subtract	VERB
fsr-3833	154	7	the	the	DET
fsr-3833	154	8	adjusted	adjusted	ADJ
fsr-3833	154	9	basis	basis	NOUN
fsr-3833	154	10	in	in	ADP
fsr-3833	154	11	the	the	DET
fsr-3833	154	12	shares	share	NOUN
fsr-3833	154	13	in	in	ADP
fsr-3833	154	14	the	the	DET
fsr-3833	154	15	mutual	mutual	ADJ
fsr-3833	154	16	fund	fund	NOUN
fsr-3833	154	17	from	from	ADP
fsr-3833	154	18	the	the	DET
fsr-3833	154	19	sales	sale	NOUN
fsr-3833	154	20	price	price	NOUN
fsr-3833	154	21	.	.	PUNCT
fsr-3833	155	1	the	the	DET
fsr-3833	155	2	adjusted	adjusted	ADJ
fsr-3833	155	3	basis	basis	NOUN
fsr-3833	155	4	is	be	AUX
fsr-3833	155	5	composed	compose	VERB
fsr-3833	155	6	of	of	ADP
fsr-3833	155	7	the	the	DET
fsr-3833	155	8	initial	initial	ADJ
fsr-3833	155	9	investment	investment	NOUN
fsr-3833	155	10	(	(	PUNCT
fsr-3833	155	11	which	which	PRON
fsr-3833	155	12	is	be	AUX
fsr-3833	155	13	1	1	NUM
fsr-3833	155	14	)	)	PUNCT
fsr-3833	155	15	plus	plus	CCONJ
fsr-3833	155	16	the	the	DET
fsr-3833	155	17	dividend	dividend	NOUN
fsr-3833	155	18	distributions	distribution	NOUN
fsr-3833	155	19	and	and	CCONJ
fsr-3833	155	20	capital	capital	NOUN
fsr-3833	155	21	gains	gain	NOUN
fsr-3833	155	22	distribu	distribu	NOUN
fsr-3833	155	23	tions	tion	NOUN
fsr-3833	155	24	less	less	ADJ
fsr-3833	155	25	the	the	DET
fsr-3833	155	26	income	income	NOUN
fsr-3833	155	27	tax	tax	NOUN
fsr-3833	155	28	on	on	ADP
fsr-3833	155	29	those	those	DET
fsr-3833	155	30	distributions	distribution	NOUN
fsr-3833	155	31	,	,	PUNCT
fsr-3833	155	32	as	as	SCONJ
fsr-3833	155	33	shown	show	VERB
fsr-3833	155	34	in	in	ADP
fsr-3833	155	35	equation	equation	NOUN
fsr-3833	155	36	(	(	PUNCT
fsr-3833	155	37	9	9	NUM
fsr-3833	155	38	)	)	PUNCT
fsr-3833	155	39	.	.	PUNCT
fsr-3833	156	1	adtusted	adtuste	VERB
fsr-3833	156	2	his	his	PRON
fsr-3833	156	3	=	=	SYM
fsr-3833	156	4	1	1	NUM
fsr-3833	157	1	+	+	CCONJ
fsr-3833	157	2	[	[	X
fsr-3833	157	3	(	(	PUNCT
fsr-3833	157	4	rp,)(l	rp,)(l	NOUN
fsr-3833	157	5	$	$	NOUN
fsr-3833	157	6	)	)	PUNCT
fsr-3833	157	7	i	i	PRON
fsr-3833	157	8	u1	u1	VERB
fsr-3833	157	9	(	(	PUNCT
fsr-3833	157	10	1	1	NUM
fsr-3833	157	11	+	+	CCONJ
fsr-3833	157	12	r	r	NOUN
fsr-3833	157	13	rp,4	rp,4	NOUN
fsr-3833	157	14	,	,	PUNCT
fsr-3833	157	15	~p&j	~p&j	NOUN
fsr-3833	157	16	”	"	PUNCT
fsr-3833	157	17	]	]	PUNCT
fsr-3833	157	18	/	/	SYM
fsr-3833	158	1	[	[	X
fsr-3833	158	2	rp	rp	NOUN
fsr-3833	158	3	,	,	PUNCT
fsr-3833	158	4	t	t	PROPN
fsr-3833	158	5	,	,	PUNCT
fsr-3833	158	6	+	+	CCONJ
fsr-3833	158	7	rpcgtcg	rpcgtcg	VERB
fsr-3833	158	8	41	41	NUM
fsr-3833	158	9	+	+	CCONJ
fsr-3833	158	10	krp,>(l	krp,>(l	PROPN
fsr-3833	158	11	&	&	CCONJ
fsr-3833	158	12	)	)	PUNCT
fsr-3833	158	13	i	i	PRON
fsr-3833	158	14	{	{	PUNCT
fsr-3833	158	15	[	[	PUNCT
fsr-3833	158	16	1	1	NUM
fsr-3833	158	17	(	(	PUNCT
fsr-3833	158	18	1	1	NUM
fsr-3833	158	19	+	+	CCONJ
fsr-3833	158	20	r	r	NOUN
fsr-3833	158	21	rpoto	rpoto	NOUN
fsr-3833	158	22	rp,,tjl	rp,,tjl	PROPN
fsr-3833	158	23	/	/	PUNCT
fsr-3833	159	1	[	[	X
fsr-3833	159	2	rp	rp	NOUN
fsr-3833	159	3	,	,	PUNCT
fsr-3833	159	4	t	t	PROPN
fsr-3833	159	5	,	,	PUNCT
fsr-3833	159	6	+	+	CCONJ
fsr-3833	159	7	vcgtcg	vcgtcg	VERB
fsr-3833	159	8	41	41	NUM
fsr-3833	159	9	(	(	PUNCT
fsr-3833	159	10	9	9	NUM
fsr-3833	159	11	)	)	PUNCT
fsr-3833	159	12	an	an	DET
fsr-3833	159	13	analysis	analysis	NOUN
fsr-3833	159	14	of	of	ADP
fsr-3833	159	15	the	the	DET
fsr-3833	159	16	tradeoff	tradeoff	NOUN
fsr-3833	159	17	235	235	NUM
fsr-3833	159	18	next	next	ADV
fsr-3833	159	19	,	,	PUNCT
fsr-3833	159	20	the	the	DET
fsr-3833	159	21	capital	capital	NOUN
fsr-3833	159	22	gain	gain	NOUN
fsr-3833	159	23	tax	tax	NOUN
fsr-3833	159	24	is	be	AUX
fsr-3833	159	25	determined	determine	VERB
fsr-3833	159	26	by	by	ADP
fsr-3833	159	27	subtracting	subtract	VERB
fsr-3833	159	28	the	the	DET
fsr-3833	159	29	adjusted	adjusted	ADJ
fsr-3833	159	30	basis	basis	NOUN
fsr-3833	159	31	as	as	SCONJ
fsr-3833	159	32	determined	determine	VERB
fsr-3833	159	33	in	in	ADP
fsr-3833	159	34	equation	equation	NOUN
fsr-3833	159	35	(	(	PUNCT
fsr-3833	159	36	9	9	NUM
fsr-3833	159	37	)	)	PUNCT
fsr-3833	159	38	from	from	ADP
fsr-3833	159	39	the	the	DET
fsr-3833	159	40	pre	pre	ADJ
fsr-3833	159	41	-	-	ADJ
fsr-3833	159	42	capital	capital	ADJ
fsr-3833	159	43	gain	gain	NOUN
fsr-3833	159	44	tax	tax	NOUN
fsr-3833	159	45	accumulation	accumulation	NOUN
fsr-3833	159	46	in	in	ADP
fsr-3833	159	47	equation	equation	NOUN
fsr-3833	159	48	(	(	PUNCT
fsr-3833	159	49	8)	8)	NUM
fsr-3833	159	50	and	and	CCONJ
fsr-3833	159	51	multiplying	multiplying	NOUN
fsr-3833	159	52	by	by	ADP
fsr-3833	159	53	tcg	tcg	NOUN
fsr-3833	159	54	to	to	PART
fsr-3833	159	55	get	get	VERB
fsr-3833	159	56	the	the	DET
fsr-3833	159	57	capital	capital	NOUN
fsr-3833	159	58	gain	gain	VERB
fsr-3833	159	59	tax	tax	NOUN
fsr-3833	159	60	as	as	SCONJ
fsr-3833	159	61	shown	show	VERB
fsr-3833	159	62	in	in	ADP
fsr-3833	159	63	equation	equation	NOUN
fsr-3833	159	64	(	(	PUNCT
fsr-3833	159	65	10	10	NUM
fsr-3833	159	66	)	)	PUNCT
fsr-3833	159	67	.	.	PUNCT
fsr-3833	160	1	capital	capital	NOUN
fsr-3833	160	2	gain	gain	VERB
fsr-3833	160	3	tax	tax	NOUN
fsr-3833	160	4	=	=	SYM
fsr-3833	160	5	tcg	tcg	NOUN
fsr-3833	160	6	{	{	PUNCT
fsr-3833	160	7	[	[	X
fsr-3833	160	8	(	(	PUNCT
fsr-3833	160	9	l	l	NOUN
fsr-3833	160	10	+	+	X
fsr-3833	160	11	r	r	X
fsr-3833	160	12	>	>	X
fsr-3833	160	13	rp	rp	NOUN
fsr-3833	160	14	,	,	PUNCT
fsr-3833	160	15	t	t	PROPN
fsr-3833	160	16	,	,	PUNCT
fsr-3833	160	17	rp	rp	NOUN
fsr-3833	160	18	,	,	PUNCT
fsr-3833	160	19	t,,l	t,,l	NOUN
fsr-3833	160	20	”	"	PUNCT
fsr-3833	160	21	{	{	PUNCT
fsr-3833	160	22	1	1	NUM
fsr-3833	160	23	+	+	CCONJ
fsr-3833	160	24	krp,)(l	krp,)(l	PROPN
fsr-3833	160	25	$	$	SYM
fsr-3833	160	26	)	)	PUNCT
fsr-3833	160	27	i	i	PRON
fsr-3833	160	28	{	{	PUNCT
fsr-3833	160	29	[	[	PUNCT
fsr-3833	160	30	1	1	NUM
fsr-3833	160	31	(	(	PUNCT
fsr-3833	160	32	1	1	NUM
fsr-3833	160	33	+	+	CCONJ
fsr-3833	160	34	r	r	NOUN
fsr-3833	160	35	rp	rp	NOUN
fsr-3833	160	36	,	,	PUNCT
fsr-3833	160	37	t	t	PROPN
fsr-3833	160	38	,	,	PUNCT
fsr-3833	160	39	rp,,t	rp,,t	PROPN
fsr-3833	160	40	,	,	PUNCT
fsr-3833	160	41	jl	jl	NOUN
fsr-3833	160	42	/	/	SYM
fsr-3833	160	43	[	[	X
fsr-3833	160	44	rp	rp	NOUN
fsr-3833	160	45	,	,	PUNCT
fsr-3833	160	46	t	t	PROPN
fsr-3833	160	47	,	,	PUNCT
fsr-3833	160	48	+	+	X
fsr-3833	160	49	rp,,t	rp,,t	PROPN
fsr-3833	160	50	,	,	PUNCT
fsr-3833	160	51	,	,	PUNCT
fsr-3833	160	52	rl	rl	X
fsr-3833	160	53	)	)	PUNCT
fsr-3833	160	54	+	+	CCONJ
fsr-3833	160	55	krp,)(l	krp,)(l	NOUN
fsr-3833	160	56	t,,>l	t,,>l	PRON
fsr-3833	160	57	u1	u1	NOUN
fsr-3833	160	58	(	(	PUNCT
fsr-3833	160	59	1	1	NUM
fsr-3833	160	60	+	+	NUM
fsr-3833	160	61	r	r	NOUN
fsr-3833	160	62	rwo	rwo	X
fsr-3833	160	63	rpcgtcg~“l	rpcgtcg~“l	PROPN
fsr-3833	160	64	/	/	PUNCT
fsr-3833	161	1	[	[	X
fsr-3833	161	2	rp	rp	NOUN
fsr-3833	161	3	,	,	PUNCT
fsr-3833	161	4	t	t	PROPN
fsr-3833	161	5	,	,	PUNCT
fsr-3833	161	6	+	+	CCONJ
fsr-3833	161	7	rpcgfcg	rpcgfcg	NOUN
fsr-3833	161	8	41	41	NUM
fsr-3833	161	9	(	(	PUNCT
fsr-3833	161	10	10	10	NUM
fsr-3833	161	11	)	)	PUNCT
fsr-3833	161	12	the	the	DET
fsr-3833	161	13	after	after	ADP
fsr-3833	161	14	-	-	PUNCT
fsr-3833	161	15	tax	tax	NOUN
fsr-3833	161	16	accumulation	accumulation	NOUN
fsr-3833	161	17	in	in	ADP
fsr-3833	161	18	the	the	DET
fsr-3833	161	19	outright	outright	ADJ
fsr-3833	161	20	investment	investment	NOUN
fsr-3833	161	21	in	in	ADP
fsr-3833	161	22	the	the	DET
fsr-3833	161	23	mutual	mutual	ADJ
fsr-3833	161	24	fund	fund	NOUN
fsr-3833	161	25	is	be	AUX
fsr-3833	161	26	determined	determine	VERB
fsr-3833	161	27	by	by	ADP
fsr-3833	161	28	subtracting	subtract	VERB
fsr-3833	161	29	the	the	DET
fsr-3833	161	30	capital	capital	NOUN
fsr-3833	161	31	gain	gain	VERB
fsr-3833	161	32	tax	tax	NOUN
fsr-3833	161	33	in	in	ADP
fsr-3833	161	34	equation	equation	NOUN
fsr-3833	161	35	(	(	PUNCT
fsr-3833	161	36	10	10	NUM
fsr-3833	161	37	)	)	PUNCT
fsr-3833	161	38	from	from	ADP
fsr-3833	161	39	the	the	DET
fsr-3833	161	40	pre	pre	ADJ
fsr-3833	161	41	-	-	ADJ
fsr-3833	161	42	capital	capital	ADJ
fsr-3833	161	43	gain	gain	NOUN
fsr-3833	161	44	tax	tax	NOUN
fsr-3833	161	45	accumula	accumula	PROPN
fsr-3833	161	46	tion	tion	NOUN
fsr-3833	161	47	in	in	ADP
fsr-3833	161	48	equation	equation	NOUN
fsr-3833	161	49	(	(	PUNCT
fsr-3833	161	50	8)	8)	NUM
fsr-3833	161	51	.	.	PUNCT
fsr-3833	162	1	this	this	DET
fsr-3833	162	2	result	result	NOUN
fsr-3833	162	3	is	be	AUX
fsr-3833	162	4	shown	show	VERB
fsr-3833	162	5	in	in	ADP
fsr-3833	162	6	equation	equation	NOUN
fsr-3833	162	7	(	(	PUNCT
fsr-3833	162	8	11	11	NUM
fsr-3833	162	9	)	)	PUNCT
fsr-3833	162	10	.	.	PUNCT
fsr-3833	163	1	aat	aat	X
fsr-3833	163	2	=	=	PUNCT
fsr-3833	164	1	[	[	X
fsr-3833	164	2	(	(	PUNCT
fsr-3833	164	3	1	1	NUM
fsr-3833	164	4	+	+	CCONJ
fsr-3833	164	5	r	r	NOUN
fsr-3833	164	6	)	)	PUNCT
fsr-3833	164	7	rp	rp	NOUN
fsr-3833	164	8	,	,	PUNCT
fsr-3833	164	9	t	t	PROPN
fsr-3833	164	10	,	,	PUNCT
fsr-3833	164	11	rp,,t,,i	rp,,t,,i	NOUN
fsr-3833	164	12	”	"	PUNCT
fsr-3833	164	13	t,,{[(l	t,,{[(l	PROPN
fsr-3833	164	14	+	+	PUNCT
fsr-3833	165	1	r	r	X
fsr-3833	165	2	>	>	X
fsr-3833	165	3	rp	rp	NOUN
fsr-3833	165	4	,	,	PUNCT
fsr-3833	165	5	t	t	PROPN
fsr-3833	165	6	,	,	PUNCT
fsr-3833	165	7	rp&,l	rp&,l	PROPN
fsr-3833	165	8	”	"	PUNCT
fsr-3833	165	9	{	{	PUNCT
fsr-3833	165	10	1	1	NUM
fsr-3833	166	1	+	+	CCONJ
fsr-3833	166	2	[	[	X
fsr-3833	166	3	(	(	PUNCT
fsr-3833	166	4	rp,)(l	rp,)(l	PROPN
fsr-3833	166	5	to>1	to>1	PROPN
fsr-3833	166	6	w	w	PROPN
fsr-3833	166	7	(	(	PUNCT
fsr-3833	166	8	1	1	NUM
fsr-3833	166	9	+	+	CCONJ
fsr-3833	166	10	r	r	NOUN
fsr-3833	166	11	rp	rp	NOUN
fsr-3833	166	12	,	,	PUNCT
fsr-3833	166	13	t	t	PROPN
fsr-3833	166	14	,	,	PUNCT
fsr-3833	166	15	rp,4jl/	rp,4jl/	X
fsr-3833	166	16	[	[	X
fsr-3833	166	17	rpob	rpob	ADJ
fsr-3833	166	18	+	+	CCONJ
fsr-3833	166	19	rp	rp	PROPN
fsr-3833	166	20	&	&	CCONJ
fsr-3833	166	21	,	,	PUNCT
fsr-3833	166	22	rl	rl	X
fsr-3833	166	23	}	}	PUNCT
fsr-3833	166	24	+	+	PROPN
fsr-3833	167	1	[	[	X
fsr-3833	167	2	(	(	PUNCT
fsr-3833	167	3	rp,,>(l	rp,,>(l	NOUN
fsr-3833	167	4	@i	@i	NOUN
fsr-3833	167	5	(	(	PUNCT
fsr-3833	167	6	11	11	NUM
fsr-3833	167	7	(	(	PUNCT
fsr-3833	167	8	1	1	NUM
fsr-3833	167	9	+	+	CCONJ
fsr-3833	167	10	r	r	NOUN
fsr-3833	167	11	rp	rp	NOUN
fsr-3833	167	12	,	,	PUNCT
fsr-3833	167	13	t	t	PROPN
fsr-3833	167	14	,	,	PUNCT
fsr-3833	167	15	rpcgt	rpcgt	PROPN
fsr-3833	167	16	,	,	PUNCT
fsr-3833	167	17	jl	jl	NOUN
fsr-3833	167	18	1	1	NUM
fsr-3833	167	19	[	[	X
fsr-3833	167	20	rp	rp	NOUN
fsr-3833	167	21	,	,	PUNCT
fsr-3833	167	22	t	t	PROPN
fsr-3833	167	23	,	,	PUNCT
fsr-3833	167	24	+	+	CCONJ
fsr-3833	167	25	rpcgtccg	rpcgtccg	NOUN
fsr-3833	167	26	rl	rl	X
fsr-3833	167	27	)	)	PUNCT
fsr-3833	167	28	(	(	PUNCT
fsr-3833	167	29	11	11	NUM
fsr-3833	167	30	)	)	PUNCT
fsr-3833	167	31	to	to	PART
fsr-3833	167	32	compare	compare	VERB
fsr-3833	167	33	the	the	DET
fsr-3833	167	34	nondeductible	nondeductible	ADJ
fsr-3833	167	35	ira	ira	PROPN
fsr-3833	167	36	with	with	ADP
fsr-3833	167	37	the	the	DET
fsr-3833	167	38	outright	outright	ADJ
fsr-3833	167	39	investment	investment	NOUN
fsr-3833	167	40	,	,	PUNCT
fsr-3833	167	41	we	we	PRON
fsr-3833	167	42	set	set	VERB
fsr-3833	167	43	equation	equation	NOUN
fsr-3833	167	44	(	(	PUNCT
fsr-3833	167	45	7	7	X
fsr-3833	167	46	)	)	PUNCT
fsr-3833	167	47	equal	equal	ADJ
fsr-3833	167	48	to	to	ADP
fsr-3833	167	49	equation	equation	NOUN
fsr-3833	167	50	(	(	PUNCT
fsr-3833	167	51	11	11	NUM
fsr-3833	167	52	)	)	PUNCT
fsr-3833	167	53	.	.	PUNCT
fsr-3833	168	1	with	with	ADP
fsr-3833	168	2	this	this	DET
fsr-3833	168	3	condition	condition	NOUN
fsr-3833	168	4	,	,	PUNCT
fsr-3833	168	5	the	the	DET
fsr-3833	168	6	after	after	ADP
fsr-3833	168	7	-	-	PUNCT
fsr-3833	168	8	tax	tax	NOUN
fsr-3833	168	9	accumulations	accumulation	NOUN
fsr-3833	168	10	of	of	ADP
fsr-3833	168	11	the	the	DET
fsr-3833	168	12	two	two	NUM
fsr-3833	168	13	altema	altema	NOUN
fsr-3833	168	14	tives	tive	NOUN
fsr-3833	168	15	will	will	AUX
fsr-3833	168	16	be	be	AUX
fsr-3833	168	17	equal	equal	ADJ
fsr-3833	168	18	.	.	PUNCT
fsr-3833	169	1	the	the	DET
fsr-3833	169	2	investor	investor	NOUN
fsr-3833	169	3	may	may	AUX
fsr-3833	169	4	substitute	substitute	VERB
fsr-3833	169	5	his	his	PRON
fsr-3833	169	6	or	or	CCONJ
fsr-3833	169	7	her	her	PRON
fsr-3833	169	8	marginal	marginal	ADJ
fsr-3833	169	9	ordinary	ordinary	ADJ
fsr-3833	169	10	income	income	NOUN
fsr-3833	169	11	tax	tax	NOUN
fsr-3833	169	12	rate	rate	NOUN
fsr-3833	169	13	for	for	ADP
fsr-3833	169	14	to	to	ADP
fsr-3833	169	15	and	and	CCONJ
fsr-3833	169	16	marginal	marginal	ADJ
fsr-3833	169	17	long	long	ADJ
fsr-3833	169	18	-	-	PUNCT
fsr-3833	169	19	term	term	NOUN
fsr-3833	169	20	capital	capital	NOUN
fsr-3833	169	21	gain	gain	VERB
fsr-3833	169	22	tax	tax	NOUN
fsr-3833	169	23	rate	rate	NOUN
fsr-3833	169	24	for	for	ADP
fsr-3833	169	25	tcg	tcg	NOUN
fsr-3833	169	26	.	.	PUNCT
fsr-3833	170	1	in	in	ADP
fsr-3833	170	2	selecting	select	VERB
fsr-3833	170	3	to	to	ADP
fsr-3833	170	4	for	for	ADP
fsr-3833	170	5	our	our	PRON
fsr-3833	170	6	analy	analy	PROPN
fsr-3833	170	7	sis	sis	NOUN
fsr-3833	170	8	,	,	PUNCT
fsr-3833	170	9	we	we	PRON
fsr-3833	170	10	consider	consider	VERB
fsr-3833	170	11	that	that	SCONJ
fsr-3833	170	12	individuals	individual	NOUN
fsr-3833	170	13	who	who	PRON
fsr-3833	170	14	qualify	qualify	VERB
fsr-3833	170	15	for	for	ADP
fsr-3833	170	16	one	one	NUM
fsr-3833	170	17	of	of	ADP
fsr-3833	170	18	the	the	DET
fsr-3833	170	19	more	more	ADJ
fsr-3833	170	20	tax	tax	NOUN
fsr-3833	170	21	-	-	PUNCT
fsr-3833	170	22	favored	favor	VERB
fsr-3833	170	23	iras	ira	NOUN
fsr-3833	170	24	(	(	PUNCT
fsr-3833	170	25	either	either	CCONJ
fsr-3833	170	26	the	the	DET
fsr-3833	170	27	deductible	deductible	ADJ
fsr-3833	170	28	ira	ira	PROPN
fsr-3833	170	29	or	or	CCONJ
fsr-3833	170	30	the	the	DET
fsr-3833	170	31	roth	roth	PROPN
fsr-3833	170	32	ira	ira	PROPN
fsr-3833	170	33	)	)	PUNCT
fsr-3833	170	34	will	will	AUX
fsr-3833	170	35	not	not	PART
fsr-3833	170	36	invest	invest	VERB
fsr-3833	170	37	in	in	ADP
fsr-3833	170	38	a	a	DET
fsr-3833	170	39	nondeductible	nondeductible	ADJ
fsr-3833	170	40	ira	ira	PROPN
fsr-3833	170	41	.	.	PUNCT
fsr-3833	171	1	as	as	SCONJ
fsr-3833	171	2	shown	show	VERB
fsr-3833	171	3	in	in	ADP
fsr-3833	171	4	table	table	NOUN
fsr-3833	171	5	1	1	NUM
fsr-3833	171	6	,	,	PUNCT
fsr-3833	171	7	single	single	ADJ
fsr-3833	171	8	individuals	individual	NOUN
fsr-3833	171	9	who	who	PRON
fsr-3833	171	10	are	be	AUX
fsr-3833	171	11	covered	cover	VERB
fsr-3833	171	12	by	by	ADP
fsr-3833	171	13	another	another	DET
fsr-3833	171	14	retirement	retirement	NOUN
fsr-3833	171	15	plan	plan	NOUN
fsr-3833	171	16	qualify	qualify	VERB
fsr-3833	171	17	for	for	ADP
fsr-3833	171	18	a	a	DET
fsr-3833	171	19	roth	roth	PROPN
fsr-3833	171	20	ira	ira	PROPN
fsr-3833	171	21	unless	unless	SCONJ
fsr-3833	171	22	their	their	PRON
fsr-3833	171	23	adjusted	adjust	VERB
fsr-3833	171	24	gross	gross	ADJ
fsr-3833	171	25	income	income	NOUN
fsr-3833	171	26	exceeds	exceed	VERB
fsr-3833	171	27	$	$	SYM
fsr-3833	171	28	110,000	110,000	NUM
fsr-3833	171	29	(	(	PUNCT
fsr-3833	171	30	$	$	SYM
fsr-3833	171	31	160,000	160,000	NUM
fsr-3833	171	32	for	for	ADP
fsr-3833	171	33	married	married	ADJ
fsr-3833	171	34	individu	individu	ADJ
fsr-3833	171	35	als	als	NOUN
fsr-3833	171	36	filing	file	VERB
fsr-3833	171	37	jointly	jointly	ADV
fsr-3833	171	38	)	)	PUNCT
fsr-3833	171	39	.	.	PUNCT
fsr-3833	172	1	after	after	ADP
fsr-3833	172	2	reducing	reduce	VERB
fsr-3833	172	3	the	the	DET
fsr-3833	172	4	adjusted	adjust	VERB
fsr-3833	172	5	gross	gross	ADJ
fsr-3833	172	6	income	income	NOUN
fsr-3833	172	7	limit	limit	NOUN
fsr-3833	172	8	of	of	ADP
fsr-3833	172	9	$	$	SYM
fsr-3833	172	10	110,000	110,000	NUM
fsr-3833	172	11	for	for	ADP
fsr-3833	172	12	single	single	ADJ
fsr-3833	172	13	taxpayers	taxpayer	NOUN
fsr-3833	172	14	(	(	PUNCT
fsr-3833	172	15	$	$	SYM
fsr-3833	172	16	160,000	160,000	NUM
fsr-3833	172	17	for	for	ADP
fsr-3833	172	18	married	married	ADJ
fsr-3833	172	19	taxpayers	taxpayer	NOUN
fsr-3833	172	20	)	)	PUNCT
fsr-3833	172	21	by	by	ADP
fsr-3833	172	22	exemptions	exemption	NOUN
fsr-3833	172	23	and	and	CCONJ
fsr-3833	172	24	either	either	CCONJ
fsr-3833	172	25	the	the	DET
fsr-3833	172	26	standard	standard	ADJ
fsr-3833	172	27	deduc	deduc	PROPN
fsr-3833	172	28	tion	tion	NOUN
fsr-3833	172	29	or	or	CCONJ
fsr-3833	172	30	itemized	itemize	VERB
fsr-3833	172	31	deductions	deduction	NOUN
fsr-3833	172	32	,	,	PUNCT
fsr-3833	172	33	the	the	DET
fsr-3833	172	34	resulting	result	VERB
fsr-3833	172	35	taxable	taxable	ADJ
fsr-3833	172	36	income	income	NOUN
fsr-3833	172	37	is	be	AUX
fsr-3833	172	38	in	in	ADP
fsr-3833	172	39	the	the	DET
fsr-3833	172	40	3	3	NUM
fsr-3833	172	41	1	1	NUM
fsr-3833	172	42	%	%	NOUN
fsr-3833	172	43	bracket	bracket	NOUN
fsr-3833	172	44	.	.	PUNCT
fsr-3833	173	1	therefore	therefore	ADV
fsr-3833	173	2	,	,	PUNCT
fsr-3833	173	3	weuset,=.31	weuset,=.31	ADP
fsr-3833	173	4	.	.	PUNCT
fsr-3833	174	1	most	most	ADJ
fsr-3833	174	2	investors	investor	NOUN
fsr-3833	174	3	will	will	AUX
fsr-3833	174	4	have	have	VERB
fsr-3833	174	5	a	a	DET
fsr-3833	174	6	long	long	ADJ
fsr-3833	174	7	-	-	PUNCT
fsr-3833	174	8	term	term	NOUN
fsr-3833	174	9	capital	capital	NOUN
fsr-3833	174	10	gain	gain	VERB
fsr-3833	174	11	tax	tax	NOUN
fsr-3833	174	12	rate	rate	NOUN
fsr-3833	174	13	of	of	ADP
fsr-3833	174	14	20	20	NUM
fsr-3833	174	15	%	%	NOUN
fsr-3833	174	16	for	for	ADP
fsr-3833	174	17	1998	1998	NUM
fsr-3833	174	18	.	.	PUNCT
fsr-3833	175	1	while	while	SCONJ
fsr-3833	175	2	the	the	DET
fsr-3833	175	3	taxpayer	taxpayer	NOUN
fsr-3833	175	4	relief	relief	PROPN
fsr-3833	175	5	act	act	NOUN
fsr-3833	175	6	of	of	ADP
fsr-3833	175	7	1997	1997	NUM
fsr-3833	175	8	provides	provide	VERB
fsr-3833	175	9	for	for	ADP
fsr-3833	175	10	a	a	DET
fsr-3833	175	11	reduction	reduction	NOUN
fsr-3833	175	12	in	in	ADP
fsr-3833	175	13	the	the	DET
fsr-3833	175	14	long	long	ADJ
fsr-3833	175	15	-	-	PUNCT
fsr-3833	175	16	term	term	NOUN
fsr-3833	175	17	capital	capital	NOUN
fsr-3833	175	18	gain	gain	NOUN
fsr-3833	175	19	rate	rate	NOUN
fsr-3833	175	20	to	to	ADP
fsr-3833	175	21	18	18	NUM
fsr-3833	175	22	%	%	NOUN
fsr-3833	175	23	for	for	ADP
fsr-3833	175	24	tax	tax	NOUN
fsr-3833	175	25	years	year	NOUN
fsr-3833	175	26	beginning	begin	VERB
fsr-3833	175	27	after	after	ADP
fsr-3833	175	28	december	december	PROPN
fsr-3833	175	29	3	3	NUM
fsr-3833	175	30	1,2000	1,2000	NUM
fsr-3833	175	31	,	,	PUNCT
fsr-3833	175	32	there	there	PRON
fsr-3833	175	33	is	be	VERB
fsr-3833	175	34	no	no	DET
fsr-3833	175	35	certainty	certainty	NOUN
fsr-3833	175	36	that	that	SCONJ
fsr-3833	175	37	this	this	DET
fsr-3833	175	38	sched	sche	VERB
fsr-3833	175	39	uled	uled	ADJ
fsr-3833	175	40	reduction	reduction	NOUN
fsr-3833	175	41	will	will	AUX
fsr-3833	175	42	take	take	VERB
fsr-3833	175	43	place	place	NOUN
fsr-3833	175	44	.	.	PUNCT
fsr-3833	176	1	therefore	therefore	ADV
fsr-3833	176	2	,	,	PUNCT
fsr-3833	176	3	we	we	PRON
fsr-3833	176	4	use	use	VERB
fsr-3833	176	5	20	20	NUM
fsr-3833	176	6	%	%	NOUN
fsr-3833	176	7	in	in	ADP
fsr-3833	176	8	our	our	PRON
fsr-3833	176	9	analysis	analysis	NOUN
fsr-3833	176	10	.	.	PUNCT
fsr-3833	177	1	the	the	DET
fsr-3833	177	2	reduction	reduction	NOUN
fsr-3833	177	3	of	of	ADP
fsr-3833	177	4	the	the	DET
fsr-3833	177	5	rate	rate	NOUN
fsr-3833	177	6	to	to	ADP
fsr-3833	177	7	18	18	NUM
fsr-3833	177	8	%	%	NOUN
fsr-3833	177	9	would	would	AUX
fsr-3833	177	10	lower	lower	VERB
fsr-3833	177	11	the	the	DET
fsr-3833	177	12	indifference	indifference	NOUN
fsr-3833	177	13	points	point	NOUN
fsr-3833	177	14	.	.	PUNCT
fsr-3833	178	1	the	the	DET
fsr-3833	178	2	investor	investor	NOUN
fsr-3833	178	3	may	may	AUX
fsr-3833	178	4	select	select	VERB
fsr-3833	178	5	n	n	CCONJ
fsr-3833	178	6	equal	equal	ADJ
fsr-3833	178	7	to	to	ADP
fsr-3833	178	8	the	the	DET
fsr-3833	178	9	number	number	NOUN
fsr-3833	178	10	of	of	ADP
fsr-3833	178	11	years	year	NOUN
fsr-3833	178	12	until	until	SCONJ
fsr-3833	178	13	he	he	PRON
fsr-3833	178	14	or	or	CCONJ
fsr-3833	178	15	she	she	PRON
fsr-3833	178	16	wishes	wish	VERB
fsr-3833	178	17	to	to	PART
fsr-3833	178	18	liquidate	liquidate	VERB
fsr-3833	178	19	the	the	DET
fsr-3833	178	20	investment	investment	NOUN
fsr-3833	178	21	and	and	CCONJ
fsr-3833	178	22	r	r	NOUN
fsr-3833	178	23	,	,	PUNCT
fsr-3833	178	24	the	the	DET
fsr-3833	178	25	return	return	NOUN
fsr-3833	178	26	rate	rate	NOUN
fsr-3833	178	27	of	of	ADP
fsr-3833	178	28	the	the	DET
fsr-3833	178	29	investment	investment	NOUN
fsr-3833	178	30	.	.	PUNCT
fsr-3833	179	1	we	we	PRON
fsr-3833	179	2	demonstrate	demonstrate	VERB
fsr-3833	179	3	the	the	DET
fsr-3833	179	4	use	use	NOUN
fsr-3833	179	5	of	of	ADP
fsr-3833	179	6	the	the	DET
fsr-3833	179	7	formula	formula	NOUN
fsr-3833	179	8	for	for	ADP
fsr-3833	179	9	r	r	NOUN
fsr-3833	179	10	=	=	SYM
fsr-3833	179	11	12	12	NUM
fsr-3833	179	12	%	%	NOUN
fsr-3833	179	13	,	,	PUNCT
fsr-3833	179	14	n	n	NOUN
fsr-3833	179	15	=	=	SYM
fsr-3833	179	16	20	20	NUM
fsr-3833	179	17	years	year	NOUN
fsr-3833	179	18	,	,	PUNCT
fsr-3833	179	19	to	to	ADP
fsr-3833	179	20	=	=	SYM
fsr-3833	179	21	3	3	NUM
fsr-3833	179	22	l%	l%	NOUN
fsr-3833	179	23	,	,	PUNCT
fsr-3833	179	24	and	and	CCONJ
fsr-3833	179	25	tcs	tcs	NOUN
fsr-3833	179	26	=	=	SYM
fsr-3833	179	27	20	20	NUM
fsr-3833	179	28	%	%	NOUN
fsr-3833	179	29	.	.	PUNCT
fsr-3833	180	1	for	for	ADP
fsr-3833	180	2	a	a	DET
fsr-3833	180	3	given	give	VERB
fsr-3833	180	4	r	r	NOUN
fsr-3833	180	5	,	,	PUNCT
fsr-3833	180	6	n	n	CCONJ
fsr-3833	180	7	,	,	PUNCT
fsr-3833	180	8	t	t	PROPN
fsr-3833	180	9	,	,	PUNCT
fsr-3833	180	10	,	,	PUNCT
fsr-3833	180	11	and	and	CCONJ
fsr-3833	180	12	tc	tc	NOUN
fsr-3833	180	13	,	,	PUNCT
fsr-3833	180	14	,	,	PUNCT
fsr-3833	180	15	there	there	PRON
fsr-3833	180	16	are	be	VERB
fsr-3833	180	17	two	two	NUM
fsr-3833	180	18	unknowns	unknown	NOUN
fsr-3833	180	19	,	,	PUNCT
fsr-3833	180	20	po	po	NOUN
fsr-3833	180	21	,	,	PUNCT
fsr-3833	180	22	which	which	PRON
fsr-3833	180	23	is	be	AUX
fsr-3833	180	24	the	the	DET
fsr-3833	180	25	portion	portion	NOUN
fsr-3833	180	26	of	of	ADP
fsr-3833	180	27	the	the	DET
fsr-3833	180	28	annual	annual	ADJ
fsr-3833	180	29	return	return	NOUN
fsr-3833	180	30	that	that	PRON
fsr-3833	180	31	is	be	AUX
fsr-3833	180	32	a	a	DET
fsr-3833	180	33	dividend	dividend	NOUN
fsr-3833	180	34	and	and	CCONJ
fsr-3833	180	35	taxed	tax	VERB
fsr-3833	180	36	at	at	ADP
fsr-3833	180	37	ordinary	ordinary	ADJ
fsr-3833	180	38	income	income	NOUN
fsr-3833	180	39	tax	tax	NOUN
fsr-3833	180	40	rates	rate	NOUN
fsr-3833	180	41	,	,	PUNCT
fsr-3833	180	42	and	and	CCONJ
fsr-3833	180	43	peg	peg	NOUN
fsr-3833	180	44	,	,	PUNCT
fsr-3833	180	45	the	the	DET
fsr-3833	180	46	portion	portion	NOUN
fsr-3833	180	47	of	of	ADP
fsr-3833	180	48	the	the	DET
fsr-3833	180	49	annual	annual	ADJ
fsr-3833	180	50	return	return	NOUN
fsr-3833	180	51	that	that	PRON
fsr-3833	180	52	is	be	AUX
fsr-3833	180	53	a	a	DET
fsr-3833	180	54	long	long	ADJ
fsr-3833	180	55	-	-	PUNCT
fsr-3833	180	56	term	term	NOUN
fsr-3833	180	57	capital	capital	NOUN
fsr-3833	180	58	gain	gain	VERB
fsr-3833	180	59	distribution	distribution	NOUN
fsr-3833	180	60	and	and	CCONJ
fsr-3833	180	61	taxed	tax	VERB
fsr-3833	180	62	at	at	ADP
fsr-3833	180	63	the	the	DET
fsr-3833	180	64	more	more	ADV
fsr-3833	180	65	favor	favor	NOUN
fsr-3833	180	66	able	able	ADJ
fsr-3833	180	67	long	long	ADJ
fsr-3833	180	68	-	-	PUNCT
fsr-3833	180	69	term	term	NOUN
fsr-3833	180	70	capital	capital	NOUN
fsr-3833	180	71	gain	gain	VERB
fsr-3833	180	72	tax	tax	NOUN
fsr-3833	180	73	rates	rate	NOUN
fsr-3833	180	74	.	.	PUNCT
fsr-3833	181	1	with	with	ADP
fsr-3833	181	2	two	two	NUM
fsr-3833	181	3	unknowns	unknown	NOUN
fsr-3833	181	4	we	we	PRON
fsr-3833	181	5	can	can	AUX
fsr-3833	181	6	not	not	PART
fsr-3833	181	7	solve	solve	VERB
fsr-3833	181	8	for	for	ADP
fsr-3833	181	9	a	a	DET
fsr-3833	181	10	unique	unique	ADJ
fsr-3833	181	11	p.	p.	NOUN
fsr-3833	181	12	and	and	CCONJ
fsr-3833	181	13	peg	peg	NOUN
fsr-3833	181	14	_	_	PUNCT
fsr-3833	181	15	instead	instead	ADV
fsr-3833	181	16	,	,	PUNCT
fsr-3833	181	17	we	we	PRON
fsr-3833	181	18	have	have	VERB
fsr-3833	181	19	to	to	PART
fsr-3833	181	20	fix	fix	VERB
fsr-3833	181	21	a	a	DET
fsr-3833	181	22	value	value	NOUN
fsr-3833	181	23	for	for	ADP
fsr-3833	181	24	either	either	CCONJ
fsr-3833	181	25	p.	p.	NOUN
fsr-3833	181	26	or	or	CCONJ
fsr-3833	181	27	peg	peg	NOUN
fsr-3833	181	28	and	and	CCONJ
fsr-3833	181	29	solve	solve	VERB
fsr-3833	181	30	for	for	ADP
fsr-3833	181	31	the	the	DET
fsr-3833	181	32	other	other	ADJ
fsr-3833	181	33	variable	variable	NOUN
fsr-3833	181	34	.	.	PUNCT
fsr-3833	182	1	we	we	PRON
fsr-3833	182	2	select	select	VERB
fsr-3833	182	3	p.	p.	NOUN
fsr-3833	182	4	=	=	PUNCT
fsr-3833	183	1	.20	.20	NUM
fsr-3833	183	2	,	,	PUNCT
fsr-3833	183	3	that	that	ADV
fsr-3833	183	4	is	is	ADV
fsr-3833	183	5	,	,	PUNCT
fsr-3833	183	6	20	20	NUM
fsr-3833	183	7	%	%	NOUN
fsr-3833	183	8	of	of	ADP
fsr-3833	183	9	the	the	DET
fsr-3833	183	10	12	12	NUM
fsr-3833	183	11	%	%	NOUN
fsr-3833	183	12	return	return	NOUN
fsr-3833	183	13	for	for	ADP
fsr-3833	183	14	the	the	DET
fsr-3833	183	15	year	year	NOUN
fsr-3833	183	16	is	be	AUX
fsr-3833	183	17	distributed	distribute	VERB
fsr-3833	183	18	and	and	CCONJ
fsr-3833	183	19	taxed	tax	VERB
fsr-3833	183	20	at	at	ADP
fsr-3833	183	21	the	the	DET
fsr-3833	183	22	ordinary	ordinary	ADJ
fsr-3833	183	23	income	income	NOUN
fsr-3833	183	24	tax	tax	NOUN
fsr-3833	183	25	rates	rate	NOUN
fsr-3833	183	26	,	,	PUNCT
fsr-3833	183	27	to	to	PART
fsr-3833	183	28	demonstrate	demonstrate	VERB
fsr-3833	183	29	our	our	PRON
fsr-3833	183	30	formula	formula	NOUN
fsr-3833	183	31	.	.	PUNCT
fsr-3833	184	1	substituting	substitute	VERB
fsr-3833	184	2	these	these	DET
fsr-3833	184	3	values	value	NOUN
fsr-3833	184	4	into	into	ADP
fsr-3833	184	5	equation	equation	NOUN
fsr-3833	184	6	(	(	PUNCT
fsr-3833	184	7	1	1	NUM
fsr-3833	184	8	l	l	NOUN
fsr-3833	184	9	)	)	PUNCT
fsr-3833	184	10	,	,	PUNCT
fsr-3833	184	11	and	and	CCONJ
fsr-3833	184	12	setting	set	VERB
fsr-3833	184	13	equation	equation	NOUN
fsr-3833	184	14	(	(	PUNCT
fsr-3833	184	15	11	11	NUM
fsr-3833	184	16	)	)	PUNCT
fsr-3833	184	17	equal	equal	ADJ
fsr-3833	184	18	to	to	ADP
fsr-3833	184	19	equation	equation	NOUN
fsr-3833	184	20	(	(	PUNCT
fsr-3833	184	21	7	7	NUM
fsr-3833	184	22	)	)	PUNCT
fsr-3833	184	23	,	,	PUNCT
fsr-3833	184	24	yields	yield	VERB
fsr-3833	184	25	equation	equation	NOUN
fsr-3833	184	26	(	(	PUNCT
fsr-3833	184	27	12	12	NUM
fsr-3833	184	28	)	)	PUNCT
fsr-3833	184	29	,	,	PUNCT
fsr-3833	184	30	a	a	DET
fsr-3833	184	31	poly	poly	ADJ
fsr-3833	184	32	nomial	nomial	NOUN
fsr-3833	184	33	with	with	ADP
fsr-3833	184	34	one	one	NUM
fsr-3833	184	35	unknown	unknown	NOUN
fsr-3833	184	36	,	,	PUNCT
fsr-3833	184	37	p	p	X
fsr-3833	184	38	,	,	PUNCT
fsr-3833	184	39	_	_	PUNCT
fsr-3833	184	40	_	_	PUNCT
fsr-3833	184	41	.	.	PUNCT
fsr-3833	185	1	236	236	NUM
fsr-3833	185	2	financial	financial	ADJ
fsr-3833	185	3	services	service	NOUN
fsr-3833	185	4	review	review	NOUN
fsr-3833	185	5	6(4	6(4	NUM
fsr-3833	185	6	)	)	PUNCT
fsr-3833	185	7	1997	1997	NUM
fsr-3833	185	8	6.965942	6.965942	NUM
fsr-3833	185	9	=	=	PUNCT
fsr-3833	186	1	[	[	X
fsr-3833	186	2	1.11256	1.11256	NUM
fsr-3833	186	3	.024p	.024p	PROPN
fsr-3833	186	4	,	,	PUNCT
fsr-3833	186	5	j2	j2	PROPN
fsr-3833	186	6	’	'	PUNCT
fsr-3833	186	7	.20[1.11256	.20[1.11256	PROPN
fsr-3833	186	8	.024p	.024p	PROPN
fsr-3833	186	9	,	,	PUNCT
fsr-3833	186	10	j2	j2	PROPN
fsr-3833	186	11	’	'	PUNCT
fsr-3833	186	12	{	{	PUNCT
fsr-3833	186	13	l+	l+	X
fsr-3833	186	14	.01656	.01656	PUNCT
fsr-3833	186	15	{	{	PUNCT
fsr-3833	186	16	[	[	PUNCT
fsr-3833	186	17	1	1	NUM
fsr-3833	186	18	(	(	PUNCT
fsr-3833	186	19	i.	i.	NOUN
fsr-3833	186	20	11256	11256	NUM
fsr-3833	186	21	.024p	.024p	PROPN
fsr-3833	186	22	,	,	PUNCT
fsr-3833	186	23	)	)	PUNCT
fsr-3833	186	24	*	*	PUNCT
fsr-3833	186	25	‘	'	PUNCT
fsr-3833	186	26	]	]	X
fsr-3833	186	27	/	/	SYM
fsr-3833	187	1	[	[	X
fsr-3833	187	2	.024pcg	.024pcg	X
fsr-3833	187	3	.	.	PUNCT
fsr-3833	187	4	112561	112561	NUM
fsr-3833	187	5	)	)	PUNCT
fsr-3833	188	1	+	+	CCONJ
fsr-3833	189	1	[	[	X
fsr-3833	189	2	.096p	.096p	X
fsr-3833	189	3	,	,	PUNCT
fsr-3833	189	4	]	]	PUNCT
fsr-3833	189	5	{	{	PUNCT
fsr-3833	189	6	[	[	X
fsr-3833	189	7	l	l	NOUN
fsr-3833	189	8	-(1.11256.024p,)20]/[.024p	-(1.11256.024p,)20]/[.024p	NOUN
fsr-3833	189	9	,	,	PUNCT
fsr-3833	189	10	r-.11256	r-.11256	PROPN
fsr-3833	189	11	]	]	X
fsr-3833	189	12	}	}	PUNCT
fsr-3833	189	13	(	(	PUNCT
fsr-3833	189	14	12	12	NUM
fsr-3833	189	15	)	)	PUNCT
fsr-3833	189	16	we	we	PRON
fsr-3833	189	17	use	use	VERB
fsr-3833	189	18	m&hematica	m&hematica	PROPN
fsr-3833	189	19	,	,	PUNCT
fsr-3833	189	20	a	a	DET
fsr-3833	189	21	microcomputer	microcomputer	NOUN
fsr-3833	189	22	program	program	NOUN
fsr-3833	189	23	by	by	ADP
fsr-3833	189	24	wolfram	wolfram	PROPN
fsr-3833	189	25	(	(	PUNCT
fsr-3833	189	26	1996	1996	NUM
fsr-3833	189	27	)	)	PUNCT
fsr-3833	189	28	,	,	PUNCT
fsr-3833	189	29	to	to	PART
fsr-3833	189	30	compute	compute	VERB
fsr-3833	189	31	the	the	DET
fsr-3833	189	32	numerical	numerical	ADJ
fsr-3833	189	33	solutions	solution	NOUN
fsr-3833	189	34	for	for	ADP
fsr-3833	189	35	peg	peg	NOUN
fsr-3833	189	36	for	for	ADP
fsr-3833	189	37	the	the	DET
fsr-3833	189	38	polynomial	polynomial	ADJ
fsr-3833	189	39	equation	equation	NOUN
fsr-3833	189	40	.	.	PUNCT
fsr-3833	190	1	since	since	SCONJ
fsr-3833	190	2	the	the	DET
fsr-3833	190	3	equation	equation	NOUN
fsr-3833	190	4	is	be	AUX
fsr-3833	190	5	of	of	ADP
fsr-3833	190	6	the	the	DET
fsr-3833	190	7	21st	21st	ADJ
fsr-3833	190	8	degree	degree	NOUN
fsr-3833	190	9	,	,	PUNCT
fsr-3833	190	10	there	there	PRON
fsr-3833	190	11	are	be	VERB
fsr-3833	190	12	21	21	NUM
fsr-3833	190	13	solutions	solution	NOUN
fsr-3833	190	14	for	for	ADP
fsr-3833	190	15	peg	peg	NOUN
fsr-3833	190	16	.	.	PUNCT
fsr-3833	191	1	however	however	ADV
fsr-3833	191	2	,	,	PUNCT
fsr-3833	191	3	only	only	ADV
fsr-3833	191	4	one	one	NUM
fsr-3833	191	5	of	of	ADP
fsr-3833	191	6	the	the	DET
fsr-3833	191	7	solutions	solution	NOUN
fsr-3833	191	8	,	,	PUNCT
fsr-3833	191	9	0.123688	0.123688	NUM
fsr-3833	191	10	,	,	PUNCT
fsr-3833	191	11	is	be	AUX
fsr-3833	191	12	in	in	ADP
fsr-3833	191	13	the	the	DET
fsr-3833	191	14	relevant	relevant	ADJ
fsr-3833	191	15	range	range	NOUN
fsr-3833	191	16	between	between	ADP
fsr-3833	191	17	zero	zero	NUM
fsr-3833	191	18	and	and	CCONJ
fsr-3833	191	19	one	one	NUM
fsr-3833	191	20	.	.	PUNCT
fsr-3833	192	1	where	where	SCONJ
fsr-3833	192	2	peg	peg	NOUN
fsr-3833	192	3	0.123688	0.123688	NUM
fsr-3833	192	4	,	,	PUNCT
fsr-3833	192	5	the	the	DET
fsr-3833	192	6	accumulations	accumulation	NOUN
fsr-3833	192	7	in	in	ADP
fsr-3833	192	8	the	the	DET
fsr-3833	192	9	nondeductible	nondeductible	ADJ
fsr-3833	192	10	ira	ira	PROPN
fsr-3833	192	11	and	and	CCONJ
fsr-3833	192	12	the	the	DET
fsr-3833	192	13	outright	outright	ADJ
fsr-3833	192	14	investment	investment	NOUN
fsr-3833	192	15	in	in	ADP
fsr-3833	192	16	the	the	DET
fsr-3833	192	17	mutual	mutual	ADJ
fsr-3833	192	18	fund	fund	NOUN
fsr-3833	192	19	are	be	AUX
fsr-3833	192	20	equal	equal	ADJ
fsr-3833	192	21	.	.	PUNCT
fsr-3833	193	1	if	if	SCONJ
fsr-3833	193	2	peg	peg	NOUN
fsr-3833	193	3	>	>	X
fsr-3833	193	4	0.123688	0.123688	NUM
fsr-3833	193	5	,	,	PUNCT
fsr-3833	193	6	the	the	DET
fsr-3833	193	7	nondeductible	nondeductible	ADJ
fsr-3833	193	8	ira	ira	PROPN
fsr-3833	193	9	accumulates	accumulate	VERB
fsr-3833	193	10	a	a	DET
fsr-3833	193	11	larger	large	ADJ
fsr-3833	193	12	amount	amount	NOUN
fsr-3833	193	13	and	and	CCONJ
fsr-3833	193	14	if	if	SCONJ
fsr-3833	193	15	peg	peg	VERB
fsr-3833	193	16	<	<	X
fsr-3833	193	17	0.123688	0.123688	NUM
fsr-3833	193	18	,	,	PUNCT
fsr-3833	193	19	the	the	DET
fsr-3833	193	20	outright	outright	ADJ
fsr-3833	193	21	investment	investment	NOUN
fsr-3833	193	22	accumulates	accumulate	VERB
fsr-3833	193	23	a	a	DET
fsr-3833	193	24	larger	large	ADJ
fsr-3833	193	25	amount	amount	NOUN
fsr-3833	193	26	.	.	PUNCT
fsr-3833	194	1	using	use	VERB
fsr-3833	194	2	equation	equation	NOUN
fsr-3833	194	3	(	(	PUNCT
fsr-3833	194	4	1	1	NUM
fsr-3833	194	5	l	l	NOUN
fsr-3833	194	6	)	)	PUNCT
fsr-3833	194	7	,	,	PUNCT
fsr-3833	194	8	we	we	PRON
fsr-3833	194	9	may	may	AUX
fsr-3833	194	10	compare	compare	VERB
fsr-3833	194	11	after	after	ADP
fsr-3833	194	12	-	-	PUNCT
fsr-3833	194	13	tax	tax	NOUN
fsr-3833	194	14	accumulations	accumulation	NOUN
fsr-3833	194	15	in	in	ADP
fsr-3833	194	16	outright	outright	ADJ
fsr-3833	194	17	investments	investment	NOUN
fsr-3833	194	18	in	in	ADP
fsr-3833	194	19	mutual	mutual	ADJ
fsr-3833	194	20	funds	fund	NOUN
fsr-3833	194	21	with	with	ADP
fsr-3833	194	22	investments	investment	NOUN
fsr-3833	194	23	in	in	ADP
fsr-3833	194	24	mutual	mutual	ADJ
fsr-3833	194	25	funds	fund	NOUN
fsr-3833	194	26	through	through	ADP
fsr-3833	194	27	a	a	DET
fsr-3833	194	28	nondeductible	nondeductible	ADJ
fsr-3833	194	29	ira	ira	PROPN
fsr-3833	194	30	.	.	PUNCT
fsr-3833	195	1	in	in	ADP
fsr-3833	195	2	order	order	NOUN
fsr-3833	195	3	to	to	PART
fsr-3833	195	4	further	far	ADV
fsr-3833	195	5	examine	examine	VERB
fsr-3833	195	6	the	the	DET
fsr-3833	195	7	issue	issue	NOUN
fsr-3833	195	8	,	,	PUNCT
fsr-3833	195	9	we	we	PRON
fsr-3833	195	10	select	select	VERB
fsr-3833	195	11	annual	annual	ADJ
fsr-3833	195	12	rates	rate	NOUN
fsr-3833	195	13	of	of	ADP
fsr-3833	195	14	return	return	NOUN
fsr-3833	195	15	from	from	ADP
fsr-3833	195	16	.ol	.ol	PROPN
fsr-3833	195	17	to	to	ADP
fsr-3833	195	18	.20	.20	NUM
fsr-3833	195	19	and	and	CCONJ
fsr-3833	195	20	time	time	NOUN
fsr-3833	195	21	periods	period	NOUN
fsr-3833	195	22	from	from	ADP
fsr-3833	195	23	five	five	NUM
fsr-3833	195	24	years	year	NOUN
fsr-3833	195	25	to	to	ADP
fsr-3833	195	26	40	40	NUM
fsr-3833	195	27	years	year	NOUN
fsr-3833	195	28	,	,	PUNCT
fsr-3833	195	29	in	in	ADP
fsr-3833	195	30	five	five	NUM
fsr-3833	195	31	-	-	PUNCT
fsr-3833	195	32	year	year	NOUN
fsr-3833	195	33	increments	increment	NOUN
fsr-3833	195	34	.	.	PUNCT
fsr-3833	196	1	we	we	PRON
fsr-3833	196	2	hold	hold	VERB
fsr-3833	196	3	p0	p0	NOUN
fsr-3833	196	4	constant	constant	ADJ
fsr-3833	196	5	at	at	ADP
fsr-3833	196	6	0.07	0.07	NUM
fsr-3833	196	7	(	(	PUNCT
fsr-3833	196	8	which	which	PRON
fsr-3833	196	9	is	be	AUX
fsr-3833	196	10	approximately	approximately	ADV
fsr-3833	196	11	equal	equal	ADJ
fsr-3833	196	12	to	to	ADP
fsr-3833	196	13	the	the	DET
fsr-3833	196	14	mean	mean	ADJ
fsr-3833	196	15	p.	p.	NOUN
fsr-3833	196	16	for	for	ADP
fsr-3833	196	17	growth	growth	NOUN
fsr-3833	196	18	funds	fund	NOUN
fsr-3833	196	19	computed	compute	VERB
fsr-3833	196	20	in	in	ADP
fsr-3833	196	21	our	our	PRON
fsr-3833	196	22	analysis	analysis	NOUN
fsr-3833	196	23	of	of	ADP
fsr-3833	196	24	a	a	DET
fsr-3833	196	25	sample	sample	NOUN
fsr-3833	196	26	of	of	ADP
fsr-3833	196	27	mutual	mutual	ADJ
fsr-3833	196	28	funds	fund	NOUN
fsr-3833	196	29	in	in	ADP
fsr-3833	196	30	section	section	NOUN
fsr-3833	196	31	v	v	NOUN
fsr-3833	196	32	)	)	PUNCT
fsr-3833	196	33	and	and	CCONJ
fsr-3833	196	34	solve	solve	VERB
fsr-3833	196	35	forpcg	forpcg	NOUN
fsr-3833	196	36	.	.	PUNCT
fsr-3833	197	1	as	as	SCONJ
fsr-3833	197	2	shown	show	VERB
fsr-3833	197	3	by	by	ADP
fsr-3833	197	4	the	the	DET
fsr-3833	197	5	aster	aster	NOUN
fsr-3833	197	6	isks	isk	VERB
fsr-3833	197	7	in	in	ADP
fsr-3833	197	8	table	table	NOUN
fsr-3833	197	9	2	2	NUM
fsr-3833	197	10	,	,	PUNCT
fsr-3833	197	11	there	there	PRON
fsr-3833	197	12	are	be	VERB
fsr-3833	197	13	no	no	DET
fsr-3833	197	14	indifference	indifference	NOUN
fsr-3833	197	15	points	point	VERB
fsr-3833	197	16	for	for	ADP
fsr-3833	197	17	peg	peg	NOUN
fsr-3833	197	18	for	for	ADP
fsr-3833	197	19	a	a	DET
fsr-3833	197	20	five	five	NUM
fsr-3833	197	21	-	-	PUNCT
fsr-3833	197	22	year	year	NOUN
fsr-3833	197	23	time	time	NOUN
fsr-3833	197	24	horizon	horizon	NOUN
fsr-3833	197	25	.	.	PUNCT
fsr-3833	198	1	if	if	SCONJ
fsr-3833	198	2	p.	p.	NOUN
fsr-3833	198	3	=	=	PUNCT
fsr-3833	198	4	0.07	0.07	NUM
fsr-3833	198	5	,	,	PUNCT
fsr-3833	198	6	and	and	CCONJ
fsr-3833	198	7	the	the	DET
fsr-3833	198	8	investment	investment	NOUN
fsr-3833	198	9	is	be	AUX
fsr-3833	198	10	held	hold	VERB
fsr-3833	198	11	for	for	ADP
fsr-3833	198	12	five	five	NUM
fsr-3833	198	13	years	year	NOUN
fsr-3833	198	14	,	,	PUNCT
fsr-3833	198	15	the	the	DET
fsr-3833	198	16	investor	investor	NOUN
fsr-3833	198	17	will	will	AUX
fsr-3833	198	18	accumulate	accumulate	VERB
fsr-3833	198	19	a	a	DET
fsr-3833	198	20	greater	great	ADJ
fsr-3833	198	21	amount	amount	NOUN
fsr-3833	198	22	in	in	ADP
fsr-3833	198	23	the	the	DET
fsr-3833	198	24	outright	outright	ADJ
fsr-3833	198	25	investment	investment	NOUN
fsr-3833	198	26	than	than	ADP
fsr-3833	198	27	in	in	ADP
fsr-3833	198	28	the	the	DET
fsr-3833	198	29	nondeductible	nondeductible	ADJ
fsr-3833	198	30	ira	ira	PROPN
fsr-3833	198	31	.	.	PUNCT
fsr-3833	199	1	two	two	NUM
fsr-3833	199	2	additional	additional	ADJ
fsr-3833	199	3	observations	observation	NOUN
fsr-3833	199	4	can	can	AUX
fsr-3833	199	5	be	be	AUX
fsr-3833	199	6	made	make	VERB
fsr-3833	199	7	from	from	ADP
fsr-3833	199	8	the	the	DET
fsr-3833	199	9	information	information	NOUN
fsr-3833	199	10	presented	present	VERB
fsr-3833	199	11	in	in	ADP
fsr-3833	199	12	table	table	NOUN
fsr-3833	199	13	2	2	NUM
fsr-3833	199	14	.	.	PUNCT
fsr-3833	200	1	first	first	ADV
fsr-3833	200	2	,	,	PUNCT
fsr-3833	200	3	the	the	PRON
fsr-3833	200	4	higher	high	ADJ
fsr-3833	200	5	the	the	DET
fsr-3833	200	6	rate	rate	NOUN
fsr-3833	200	7	of	of	ADP
fsr-3833	200	8	return	return	NOUN
fsr-3833	200	9	,	,	PUNCT
fsr-3833	200	10	the	the	PRON
fsr-3833	200	11	lower	low	ADJ
fsr-3833	200	12	the	the	DET
fsr-3833	200	13	indifference	indifference	NOUN
fsr-3833	200	14	point	point	NOUN
fsr-3833	200	15	.	.	PUNCT
fsr-3833	201	1	for	for	ADP
fsr-3833	201	2	example	example	NOUN
fsr-3833	201	3	,	,	PUNCT
fsr-3833	201	4	given	give	VERB
fsr-3833	201	5	a	a	DET
fsr-3833	201	6	table	table	NOUN
fsr-3833	201	7	2	2	NUM
fsr-3833	201	8	selected	select	VERB
fsr-3833	201	9	returns	return	NOUN
fsr-3833	201	10	(	(	PUNCT
fsr-3833	201	11	r	r	NOUN
fsr-3833	201	12	)	)	PUNCT
fsr-3833	201	13	and	and	CCONJ
fsr-3833	201	14	time	time	NOUN
fsr-3833	201	15	horizons	horizon	NOUN
fsr-3833	201	16	(	(	PUNCT
fsr-3833	201	17	n	n	CCONJ
fsr-3833	201	18	)	)	PUNCT
fsr-3833	201	19	for	for	ADP
fsr-3833	201	20	indifference	indifference	NOUN
fsr-3833	201	21	point	point	NOUN
fsr-3833	201	22	for	for	ADP
fsr-3833	201	23	percentage	percentage	NOUN
fsr-3833	201	24	of	of	ADP
fsr-3833	201	25	investment	investment	NOUN
fsr-3833	201	26	currently	currently	ADV
fsr-3833	201	27	taxed	tax	VERB
fsr-3833	201	28	as	as	ADP
fsr-3833	201	29	capital	capital	NOUN
fsr-3833	201	30	gain	gain	NOUN
fsr-3833	201	31	with	with	ADP
fsr-3833	201	32	ordinary	ordinary	ADJ
fsr-3833	201	33	income	income	NOUN
fsr-3833	201	34	(	(	PUNCT
fsr-3833	201	35	p	p	NOUN
fsr-3833	201	36	,	,	PUNCT
fsr-3833	201	37	)	)	PUNCT
fsr-3833	201	38	=	=	SYM
fsr-3833	201	39	.07	.07	NUM
fsr-3833	201	40	outright	outright	ADJ
fsr-3833	201	41	investment	investment	NOUN
fsr-3833	201	42	in	in	ADP
fsr-3833	201	43	mutual	mutual	ADJ
fsr-3833	201	44	fund	fund	NOUN
fsr-3833	201	45	vs.	vs.	ADP
fsr-3833	201	46	nondeductible	nondeductible	PROPN
fsr-3833	201	47	ira	ira	PROPN
fsr-3833	201	48	investment	investment	PROPN
fsr-3833	201	49	horizon	horizon	NOUN
fsr-3833	201	50	(	(	PUNCT
fsr-3833	201	51	in	in	ADP
fsr-3833	201	52	years	year	NOUN
fsr-3833	201	53	)	)	PUNCT
fsr-3833	201	54	r	r	NOUN
fsr-3833	201	55	5	5	NUM
fsr-3833	201	56	10	10	NUM
fsr-3833	201	57	15	15	NUM
fsr-3833	201	58	20	20	NUM
fsr-3833	201	59	25	25	NUM
fsr-3833	201	60	30	30	NUM
fsr-3833	201	61	.ol	.ol	PUNCT
fsr-3833	202	1	*	*	PUNCT
fsr-3833	203	1	*	*	PUNCT
fsr-3833	204	1	*	*	PUNCT
fsr-3833	205	1	*	*	PUNCT
fsr-3833	206	1	*	*	PUNCT
fsr-3833	206	2	*	*	PUNCT
fsr-3833	207	1	.02	.02	NUM
fsr-3833	207	2	*	*	PUNCT
fsr-3833	208	1	*	*	PUNCT
fsr-3833	209	1	*	*	PUNCT
fsr-3833	210	1	*	*	PUNCT
fsr-3833	211	1	*	*	PUNCT
fsr-3833	211	2	*	*	PUNCT
fsr-3833	211	3	.03	.03	NUM
fsr-3833	211	4	*	*	PUNCT
fsr-3833	212	1	*	*	PUNCT
fsr-3833	213	1	*	*	PUNCT
fsr-3833	214	1	*	*	PUNCT
fsr-3833	215	1	*	*	PUNCT
fsr-3833	215	2	*	*	PUNCT
fsr-3833	215	3	.04	.04	NUM
fsr-3833	216	1	*	*	PUNCT
fsr-3833	217	1	*	*	PUNCT
fsr-3833	218	1	*	*	PUNCT
fsr-3833	219	1	*	*	PUNCT
fsr-3833	220	1	*	*	PUNCT
fsr-3833	220	2	*	*	PUNCT
fsr-3833	220	3	.05	.05	NUM
fsr-3833	220	4	*	*	PUNCT
fsr-3833	221	1	*	*	PUNCT
fsr-3833	222	1	*	*	PUNCT
fsr-3833	222	2	*	*	PUNCT
fsr-3833	222	3	.905998	.905998	PUNCT
fsr-3833	222	4	.705428	.705428	NOUN
fsr-3833	223	1	.06	.06	NUM
fsr-3833	223	2	*	*	PUNCT
fsr-3833	224	1	*	*	PUNCT
fsr-3833	224	2	*	*	PUNCT
fsr-3833	224	3	*	*	PUNCT
fsr-3833	224	4	.718072	.718072	NOUN
fsr-3833	224	5	.552278	.552278	PROPN
fsr-3833	224	6	.07	.07	NUM
fsr-3833	225	1	*	*	PUNCT
fsr-3833	226	1	*	*	PUNCT
fsr-3833	226	2	*	*	PUNCT
fsr-3833	226	3	.804866	.804866	PROPN
fsr-3833	226	4	.585683	.585683	PROPN
fsr-3833	226	5	.444888	.444888	PROPN
fsr-3833	227	1	.08	.08	NUM
fsr-3833	228	1	*	*	PUNCT
fsr-3833	229	1	*	*	PUNCT
fsr-3833	229	2	*	*	PUNCT
fsr-3833	230	1	.678566	.678566	PROPN
fsr-3833	230	2	.487860	.487860	PROPN
fsr-3833	230	3	.365908	.365908	INTJ
fsr-3833	231	1	.09	.09	NUM
fsr-3833	232	1	*	*	PUNCT
fsr-3833	233	1	*	*	PUNCT
fsr-3833	233	2	.877317	.877317	PUNCT
fsr-3833	234	1	.581400	.581400	NOUN
fsr-3833	234	2	.412962	.412962	PROPN
fsr-3833	235	1	.305711	.305711	VERB
fsr-3833	235	2	.10	.10	NUM
fsr-3833	236	1	*	*	PUNCT
fsr-3833	236	2	*	*	PUNCT
fsr-3833	237	1	.770245	.770245	PROPN
fsr-3833	237	2	.504579	.504579	PROPN
fsr-3833	237	3	.354011	.354011	PUNCT
fsr-3833	238	1	.258537	.258537	INTJ
fsr-3833	238	2	.i1	.i1	PUNCT
fsr-3833	239	1	*	*	PUNCT
fsr-3833	239	2	*	*	PUNCT
fsr-3833	239	3	.6833	.6833	PUNCT
fsr-3833	239	4	11	11	NUM
fsr-3833	239	5	.442486	.442486	PROPN
fsr-3833	239	6	.306573	.306573	PROPN
fsr-3833	239	7	.22073	.22073	NOUN
fsr-3833	239	8	1	1	NUM
fsr-3833	239	9	.i2	.i2	PUNCT
fsr-3833	240	1	*	*	PUNCT
fsr-3833	241	1	*	*	PUNCT
fsr-3833	241	2	.611445	.611445	NOUN
fsr-3833	241	3	.391385	.391385	INTJ
fsr-3833	242	1	.267702	.267702	PROPN
fsr-3833	242	2	.i89866	.i89866	PROPN
fsr-3833	243	1	.13	.13	NUM
fsr-3833	244	1	*	*	PUNCT
fsr-3833	244	2	*	*	PUNCT
fsr-3833	244	3	.551139	.551139	PROPN
fsr-3833	245	1	.348694	.348694	INTJ
fsr-3833	245	2	.235359	.235359	PROPN
fsr-3833	245	3	.i64272	.i64272	PUNCT
fsr-3833	246	1	.14	.14	NUM
fsr-3833	247	1	*	*	PUNCT
fsr-3833	247	2	.910578	.910578	PROPN
fsr-3833	248	1	.449890	.449890	PROPN
fsr-3833	248	2	.3	.3	NUM
fsr-3833	248	3	12572	12572	NUM
fsr-3833	248	4	.208097	.208097	NOUN
fsr-3833	248	5	.i42761	.i42761	PUNCT
fsr-3833	249	1	.i5	.i5	PUNCT
fsr-3833	250	1	*	*	PUNCT
fsr-3833	250	2	.839303	.839303	PUNCT
fsr-3833	251	1	a45861	a45861	PROPN
fsr-3833	251	2	.281670	.281670	X
fsr-3833	252	1	.i84857	.i84857	PUNCT
fsr-3833	253	1	.i24471	.i24471	PUNCT
fsr-3833	254	1	.i6	.i6	PUNCT
fsr-3833	255	1	*	*	PUNCT
fsr-3833	256	1	.777226	.777226	NOUN
fsr-3833	257	1	.4	.4	NUM
fsr-3833	257	2	17679	17679	NUM
fsr-3833	257	3	.254980	.254980	NOUN
fsr-3833	257	4	.i64850	.i64850	PUNCT
fsr-3833	257	5	.i08758	.i08758	PUNCT
fsr-3833	258	1	.i7	.i7	PUNCT
fsr-3833	259	1	*	*	PUNCT
fsr-3833	260	1	.7227	.7227	NOUN
fsr-3833	260	2	12	12	NUM
fsr-3833	260	3	.384291	.384291	PROPN
fsr-3833	260	4	.23	.23	NUM
fsr-3833	260	5	1732	1732	NUM
fsr-3833	260	6	.i47474	.i47474	PUNCT
fsr-3833	260	7	.095136	.095136	VERB
fsr-3833	260	8	.i8	.i8	PUNCT
fsr-3833	261	1	*	*	PUNCT
fsr-3833	261	2	.674490	.674490	NUM
fsr-3833	261	3	.354883	.354883	NUM
fsr-3833	261	4	.211331	.211331	PROPN
fsr-3833	261	5	.i32265	.i32265	PUNCT
fsr-3833	262	1	.083229	.083229	NOUN
fsr-3833	262	2	.19	.19	NUM
fsr-3833	263	1	*	*	PUNCT
fsr-3833	263	2	.631559	.631559	INTJ
fsr-3833	264	1	.328810	.328810	PUNCT
fsr-3833	264	2	.i93307	.i93307	PUNCT
fsr-3833	264	3	.i18859	.i18859	PUNCT
fsr-3833	265	1	.072746	.072746	PROPN
fsr-3833	266	1	.20	.20	NUM
fsr-3833	266	2	*	*	PUNCT
fsr-3833	267	1	.593116	.593116	PUNCT
fsr-3833	267	2	.305559	.305559	PROPN
fsr-3833	267	3	177287	177287	NUM
fsr-3833	267	4	.i06967	.i06967	PUNCT
fsr-3833	268	1	.063453	.063453	NOUN
fsr-3833	268	2	now	now	ADV
fsr-3833	268	3	*	*	PUNCT
fsr-3833	268	4	no	no	DET
fsr-3833	268	5	indifference	indifference	NOUN
fsr-3833	268	6	point	point	VERB
fsr-3833	268	7	outright	outright	ADJ
fsr-3833	268	8	investment	investment	NOUN
fsr-3833	268	9	accumulates	accumulate	VERB
fsr-3833	268	10	a	a	DET
fsr-3833	268	11	greater	great	ADJ
fsr-3833	268	12	after	after	ADP
fsr-3833	268	13	-	-	PUNCT
fsr-3833	268	14	tax	tax	NOUN
fsr-3833	268	15	amount	amount	NOUN
fsr-3833	268	16	.	.	PUNCT
fsr-3833	269	1	35	35	NUM
fsr-3833	269	2	40	40	NUM
fsr-3833	269	3	*	*	PUNCT
fsr-3833	270	1	*	*	PUNCT
fsr-3833	271	1	*	*	PUNCT
fsr-3833	272	1	*	*	PUNCT
fsr-3833	272	2	*	*	PUNCT
fsr-3833	272	3	.92	.92	NUM
fsr-3833	272	4	1503	1503	NUM
fsr-3833	272	5	.762527	.762527	NOUN
fsr-3833	273	1	.632603	.632603	VERB
fsr-3833	273	2	.5657	.5657	NOUN
fsr-3833	274	1	12	12	NUM
fsr-3833	274	2	.463357	.463357	NUM
fsr-3833	274	3	.437307	.437307	NOUN
fsr-3833	275	1	.353464	.353464	PROPN
fsr-3833	276	1	.347692	.347692	PROPN
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fsr-3833	276	3	277	277	NUM
fsr-3833	276	4	123	123	NUM
fsr-3833	277	1	.282084	.282084	NOUN
fsr-3833	278	1	.221470	.221470	X
fsr-3833	278	2	.232293	.232293	PROPN
fsr-3833	279	1	.179394	.179394	PROPN
fsr-3833	279	2	.193424	.193424	PROPN
fsr-3833	279	3	146654	146654	NUM
fsr-3833	279	4	.162380	.162380	NOUN
fsr-3833	280	1	.i20575	.i20575	PUNCT
fsr-3833	281	1	.137111	.137111	PROPN
fsr-3833	281	2	.099390	.099390	PROPN
fsr-3833	281	3	.i	.i	PROPN
fsr-3833	282	1	16207	16207	NUM
fsr-3833	282	2	.08	.08	NUM
fsr-3833	282	3	1892	1892	NUM
fsr-3833	282	4	098673	098673	NUM
fsr-3833	282	5	.06723	.06723	PROPN
fsr-3833	282	6	1	1	NUM
fsr-3833	282	7	.083787	.083787	NOUN
fsr-3833	282	8	.054790	.054790	NOUN
fsr-3833	282	9	.071012	.071012	PROPN
fsr-3833	283	1	a44117	a44117	PROPN
fsr-3833	283	2	.059945	.059945	ADP
fsr-3833	284	1	.034870	.034870	PROPN
fsr-3833	285	1	.050276	.050276	NOUN
fsr-3833	285	2	.026788	.026788	PROPN
fsr-3833	285	3	.041763	.041763	PUNCT
fsr-3833	286	1	.019668	.019668	NOUN
fsr-3833	286	2	.034216	.034216	PROPN
fsr-3833	286	3	.013352	.013352	VERB
fsr-3833	286	4	an	an	DET
fsr-3833	286	5	analysis	analysis	NOUN
fsr-3833	286	6	of	of	ADP
fsr-3833	286	7	the	the	DET
fsr-3833	286	8	tradeoff	tradeoff	NOUN
fsr-3833	286	9	237	237	NUM
fsr-3833	286	10	table	table	NOUN
fsr-3833	286	11	3	3	NUM
fsr-3833	286	12	selected	select	VERB
fsr-3833	286	13	returns	return	NOUN
fsr-3833	286	14	(	(	PUNCT
fsr-3833	286	15	r	r	NOUN
fsr-3833	286	16	)	)	PUNCT
fsr-3833	286	17	and	and	CCONJ
fsr-3833	286	18	time	time	NOUN
fsr-3833	286	19	horizons	horizon	NOUN
fsr-3833	286	20	(	(	PUNCT
fsr-3833	286	21	n	n	CCONJ
fsr-3833	286	22	)	)	PUNCT
fsr-3833	286	23	for	for	ADP
fsr-3833	286	24	indifference	indifference	NOUN
fsr-3833	286	25	point	point	NOUN
fsr-3833	286	26	for	for	ADP
fsr-3833	286	27	percentage	percentage	NOUN
fsr-3833	286	28	of	of	ADP
fsr-3833	286	29	investment	investment	NOUN
fsr-3833	286	30	currently	currently	ADV
fsr-3833	286	31	taxed	tax	VERB
fsr-3833	286	32	as	as	ADP
fsr-3833	286	33	capital	capital	NOUN
fsr-3833	286	34	gain	gain	NOUN
fsr-3833	286	35	with	with	ADP
fsr-3833	286	36	ordinary	ordinary	ADJ
fsr-3833	286	37	income	income	NOUN
fsr-3833	286	38	(	(	PUNCT
fsr-3833	286	39	p	p	NOUN
fsr-3833	286	40	,	,	PUNCT
fsr-3833	286	41	)	)	PUNCT
fsr-3833	286	42	=	=	SYM
fsr-3833	287	1	.20	.20	NUM
fsr-3833	287	2	outright	outright	ADJ
fsr-3833	287	3	investment	investment	NOUN
fsr-3833	287	4	in	in	ADP
fsr-3833	287	5	mutual	mutual	ADJ
fsr-3833	287	6	fund	fund	NOUN
fsr-3833	287	7	vs.	vs.	ADP
fsr-3833	287	8	nondeductible	nondeductible	PROPN
fsr-3833	287	9	ira	ira	PROPN
fsr-3833	287	10	investment	investment	PROPN
fsr-3833	287	11	horizon	horizon	NOUN
fsr-3833	287	12	(	(	PUNCT
fsr-3833	287	13	in	in	ADP
fsr-3833	287	14	years	year	NOUN
fsr-3833	287	15	)	)	PUNCT
fsr-3833	287	16	i5	i5	ADV
fsr-3833	287	17	10	10	NUM
fsr-3833	287	18	15	15	NUM
fsr-3833	287	19	20	20	NUM
fsr-3833	287	20	25	25	NUM
fsr-3833	287	21	30	30	NUM
fsr-3833	287	22	35	35	NUM
fsr-3833	287	23	40	40	NUM
fsr-3833	287	24	.ol	.ol	PUNCT
fsr-3833	288	1	*	*	PUNCT
fsr-3833	289	1	*	*	PUNCT
fsr-3833	290	1	*	*	PUNCT
fsr-3833	291	1	*	*	PUNCT
fsr-3833	292	1	*	*	PUNCT
fsr-3833	293	1	*	*	PUNCT
fsr-3833	294	1	*	*	PUNCT
fsr-3833	294	2	*	*	PUNCT
fsr-3833	295	1	.02	.02	NUM
fsr-3833	295	2	*	*	PUNCT
fsr-3833	296	1	*	*	PUNCT
fsr-3833	297	1	*	*	PUNCT
fsr-3833	298	1	*	*	PUNCT
fsr-3833	299	1	*	*	PUNCT
fsr-3833	300	1	*	*	PUNCT
fsr-3833	301	1	*	*	PUNCT
fsr-3833	301	2	*	*	PUNCT
fsr-3833	301	3	.03	.03	NUM
fsr-3833	301	4	*	*	PUNCT
fsr-3833	302	1	*	*	PUNCT
fsr-3833	303	1	*	*	PUNCT
fsr-3833	304	1	*	*	PUNCT
fsr-3833	305	1	*	*	PUNCT
fsr-3833	305	2	*	*	PUNCT
fsr-3833	306	1	.73465	.73465	INTJ
fsr-3833	307	1	i	i	PRON
fsr-3833	307	2	.582689	.582689	VERB
fsr-3833	307	3	.04	.04	NUM
fsr-3833	308	1	*	*	PUNCT
fsr-3833	309	1	*	*	PUNCT
fsr-3833	310	1	*	*	PUNCT
fsr-3833	310	2	*	*	PUNCT
fsr-3833	311	1	*	*	PUNCT
fsr-3833	311	2	.598008	.598008	NOUN
fsr-3833	311	3	.44505	.44505	NOUN
fsr-3833	311	4	1	1	NUM
fsr-3833	311	5	.332488	.332488	NOUN
fsr-3833	311	6	.05	.05	NUM
fsr-3833	312	1	*	*	PUNCT
fsr-3833	313	1	*	*	PUNCT
fsr-3833	314	1	*	*	PUNCT
fsr-3833	314	2	*	*	PUNCT
fsr-3833	315	1	.569444	.569444	PUNCT
fsr-3833	315	2	.395644	.395644	INTJ
fsr-3833	315	3	.274580	.274580	PUNCT
fsr-3833	316	1	i85887	i85887	VERB
fsr-3833	316	2	.06	.06	NUM
fsr-3833	316	3	*	*	PUNCT
fsr-3833	317	1	*	*	PUNCT
fsr-3833	317	2	*	*	PUNCT
fsr-3833	317	3	.629372	.629372	PUNCT
fsr-3833	317	4	.406662	.406662	PROPN
fsr-3833	318	1	.262981	.262981	PUNCT
fsr-3833	318	2	.i63343	.i63343	PUNCT
fsr-3833	319	1	ii90679	ii90679	NOUN
fsr-3833	319	2	.07	.07	NUM
fsr-3833	320	1	*	*	PUNCT
fsr-3833	321	1	*	*	PUNCT
fsr-3833	321	2	*	*	PUNCT
fsr-3833	322	1	.48	.48	NUM
fsr-3833	322	2	1958	1958	NUM
fsr-3833	322	3	.291975	.291975	NOUN
fsr-3833	322	4	.i69944	.i69944	PUNCT
fsr-3833	323	1	.085698	.085698	INTJ
fsr-3833	324	1	.024526	.024526	PROPN
fsr-3833	324	2	.08	.08	NUM
fsr-3833	325	1	*	*	PUNCT
fsr-3833	325	2	*	*	PUNCT
fsr-3833	325	3	.66	.66	NUM
fsr-3833	325	4	i742	i742	PROPN
fsr-3833	325	5	.372629	.372629	PROPN
fsr-3833	325	6	.207222	.207222	PROPN
fsr-3833	325	7	.i01509	.i01509	PROPN
fsr-3833	326	1	.028842	.028842	PROPN
fsr-3833	326	2	&	&	CCONJ
fsr-3833	326	3	.09	.09	NUM
fsr-3833	327	1	*	*	PUNCT
fsr-3833	327	2	*	*	PUNCT
fsr-3833	327	3	.544928	.544928	X
fsr-3833	327	4	.288350	.288350	PROPN
fsr-3833	328	1	.i42324	.i42324	PROPN
fsr-3833	328	2	.049343	.049343	PROPN
fsr-3833	328	3	&	&	CCONJ
fsr-3833	328	4	&	&	CCONJ
fsr-3833	328	5	io	io	PROPN
fsr-3833	329	1	*	*	PUNCT
fsr-3833	330	1	*	*	PUNCT
fsr-3833	330	2	,	,	PUNCT
fsr-3833	330	3	452	452	NUM
fsr-3833	330	4	148	148	NUM
fsr-3833	330	5	.22	.22	NUM
fsr-3833	330	6	i784	i784	PROPN
fsr-3833	330	7	.091238	.091238	PROPN
fsr-3833	330	8	.008457	.008457	PROPN
fsr-3833	330	9	&	&	CCONJ
fsr-3833	330	10	&	&	CCONJ
fsr-3833	330	11	.i	.i	PROPN
fsr-3833	331	1	i	i	PRON
fsr-3833	331	2	*	*	PUNCT
fsr-3833	331	3	*	*	PUNCT
fsr-3833	331	4	.3768	.3768	PROPN
fsr-3833	331	5	i4	i4	PROPN
fsr-3833	331	6	i67975	i67975	PROPN
fsr-3833	331	7	.050	.050	NUM
fsr-3833	332	1	i	i	PRON
fsr-3833	332	2	24	24	NUM
fsr-3833	332	3	&	&	CCONJ
fsr-3833	332	4	&	&	CCONJ
fsr-3833	332	5	&	&	CCONJ
fsr-3833	332	6	.i2	.i2	PROPN
fsr-3833	333	1	*	*	PUNCT
fsr-3833	334	1	.7297	.7297	PROPN
fsr-3833	334	2	io	io	X
fsr-3833	335	1	.314533	.314533	PROPN
fsr-3833	336	1	i23688	i23688	PROPN
fsr-3833	336	2	.016431	.016431	PROPN
fsr-3833	336	3	&	&	CCONJ
fsr-3833	336	4	&	&	CCONJ
fsr-3833	336	5	&	&	CCONJ
fsr-3833	336	6	.i3	.i3	PROPN
fsr-3833	337	1	*	*	PUNCT
fsr-3833	337	2	.645804	.645804	PROPN
fsr-3833	337	3	.262268	.262268	PROPN
fsr-3833	337	4	.086687	.086687	PROPN
fsr-3833	337	5	&	&	CCONJ
fsr-3833	337	6	&	&	CCONJ
fsr-3833	337	7	&	&	CCONJ
fsr-3833	337	8	&	&	CCONJ
fsr-3833	337	9	.i4	.i4	PUNCT
fsr-3833	338	1	*	*	PUNCT
fsr-3833	339	1	.574192	.574192	NOUN
fsr-3833	340	1	.2	.2	NUM
fsr-3833	340	2	i7848	i7848	NUM
fsr-3833	340	3	.055375	.055375	PROPN
fsr-3833	340	4	&	&	CCONJ
fsr-3833	340	5	&	&	CCONJ
fsr-3833	340	6	&	&	CCONJ
fsr-3833	340	7	&	&	CCONJ
fsr-3833	340	8	.i5	.i5	PROPN
fsr-3833	341	1	*	*	PUNCT
fsr-3833	342	1	.5	.5	PUNCT
fsr-3833	343	1	i2402	i2402	NOUN
fsr-3833	343	2	.i79685	.i79685	PUNCT
fsr-3833	343	3	.028587	.028587	PROPN
fsr-3833	343	4	&	&	CCONJ
fsr-3833	343	5	&	&	CCONJ
fsr-3833	343	6	&	&	CCONJ
fsr-3833	343	7	&	&	CCONJ
fsr-3833	343	8	.i6	.i6	PROPN
fsr-3833	344	1	*	*	PUNCT
fsr-3833	344	2	.458584	.458584	NUM
fsr-3833	344	3	146587	146587	NUM
fsr-3833	344	4	005488	005488	NUM
fsr-3833	344	5	&	&	CCONJ
fsr-3833	344	6	&	&	CCONJ
fsr-3833	344	7	&	&	CCONJ
fsr-3833	344	8	&	&	CCONJ
fsr-3833	344	9	.i7	.i7	PROPN
fsr-3833	345	1	*	*	PUNCT
fsr-3833	345	2	.411321	.411321	PROPN
fsr-3833	345	3	.i	.i	PROPN
fsr-3833	345	4	17644	17644	NUM
fsr-3833	345	5	&	&	CCONJ
fsr-3833	345	6	&	&	CCONJ
fsr-3833	345	7	&	&	CCONJ
fsr-3833	345	8	&	&	CCONJ
fsr-3833	345	9	&	&	CCONJ
fsr-3833	345	10	.i8	.i8	PROPN
fsr-3833	346	1	*	*	PUNCT
fsr-3833	346	2	.3695	.3695	NOUN
fsr-3833	346	3	i3	i3	NOUN
fsr-3833	346	4	,	,	PUNCT
fsr-3833	346	5	092	092	NUM
fsr-3833	346	6	i48	i48	PROPN
fsr-3833	346	7	&	&	CCONJ
fsr-3833	346	8	&	&	CCONJ
fsr-3833	346	9	&	&	CCONJ
fsr-3833	346	10	&	&	CCONJ
fsr-3833	346	11	&	&	CCONJ
fsr-3833	346	12	.i9	.i9	PUNCT
fsr-3833	347	1	*	*	PUNCT
fsr-3833	347	2	.332289	.332289	PROPN
fsr-3833	347	3	.069543	.069543	PROPN
fsr-3833	347	4	&	&	CCONJ
fsr-3833	347	5	&	&	CCONJ
fsr-3833	347	6	&	&	CCONJ
fsr-3833	347	7	&	&	CCONJ
fsr-3833	347	8	&	&	CCONJ
fsr-3833	347	9	.20	.20	NUM
fsr-3833	347	10	*	*	PUNCT
fsr-3833	347	11	.298956	.298956	PROPN
fsr-3833	347	12	.049383	.049383	PROPN
fsr-3833	347	13	&	&	CCONJ
fsr-3833	347	14	&	&	CCONJ
fsr-3833	347	15	&	&	CCONJ
fsr-3833	347	16	&	&	CCONJ
fsr-3833	347	17	&	&	CCONJ
fsr-3833	347	18	noipt	noipt	PROPN
fsr-3833	347	19	:	:	PUNCT
fsr-3833	347	20	*	*	PUNCT
fsr-3833	347	21	no	no	DET
fsr-3833	347	22	indtfference	indtfference	NOUN
fsr-3833	347	23	point	point	NOUN
fsr-3833	347	24	outright	outright	ADJ
fsr-3833	347	25	mvestment	mvestment	NOUN
fsr-3833	347	26	accumulates	accumulate	VERB
fsr-3833	347	27	a	a	DET
fsr-3833	347	28	greater	great	ADJ
fsr-3833	347	29	after	after	ADP
fsr-3833	347	30	-	-	PUNCT
fsr-3833	347	31	tax	tax	NOUN
fsr-3833	347	32	amount	amount	NOUN
fsr-3833	347	33	.	.	PUNCT
fsr-3833	348	1	&	&	CCONJ
fsr-3833	348	2	no	no	DET
fsr-3833	348	3	indifference	indifference	NOUN
fsr-3833	348	4	point	point	NOUN
fsr-3833	348	5	nondeductible	nondeductible	ADJ
fsr-3833	348	6	ira	ira	PROPN
fsr-3833	348	7	accumulates	accumulate	VERB
fsr-3833	348	8	a	a	DET
fsr-3833	348	9	greater	great	ADJ
fsr-3833	348	10	after	after	ADP
fsr-3833	348	11	-	-	PUNCT
fsr-3833	348	12	tax	tax	NOUN
fsr-3833	348	13	amount	amount	NOUN
fsr-3833	348	14	.	.	PUNCT
fsr-3833	349	1	20	20	NUM
fsr-3833	349	2	-	-	PUNCT
fsr-3833	349	3	year	year	NOUN
fsr-3833	349	4	investment	investment	NOUN
fsr-3833	349	5	horizon	horizon	NOUN
fsr-3833	349	6	,	,	PUNCT
fsr-3833	349	7	a	a	DET
fsr-3833	349	8	mutual	mutual	ADJ
fsr-3833	349	9	fund	fund	NOUN
fsr-3833	349	10	with	with	ADP
fsr-3833	349	11	a	a	DET
fsr-3833	349	12	seven	seven	NUM
fsr-3833	349	13	percent	percent	NOUN
fsr-3833	349	14	annual	annual	ADJ
fsr-3833	349	15	rate	rate	NOUN
fsr-3833	349	16	of	of	ADP
fsr-3833	349	17	return	return	NOUN
fsr-3833	349	18	would	would	AUX
fsr-3833	349	19	have	have	VERB
fsr-3833	349	20	to	to	PART
fsr-3833	349	21	pay	pay	VERB
fsr-3833	349	22	out	out	ADP
fsr-3833	349	23	more	more	ADJ
fsr-3833	349	24	than	than	ADP
fsr-3833	349	25	0.804866	0.804866	NUM
fsr-3833	349	26	of	of	ADP
fsr-3833	349	27	its	its	PRON
fsr-3833	349	28	annual	annual	ADJ
fsr-3833	349	29	return	return	NOUN
fsr-3833	349	30	as	as	ADP
fsr-3833	349	31	a	a	DET
fsr-3833	349	32	capital	capital	NOUN
fsr-3833	349	33	gain	gain	NOUN
fsr-3833	349	34	before	before	SCONJ
fsr-3833	349	35	the	the	DET
fsr-3833	349	36	nonde	nonde	PROPN
fsr-3833	349	37	ductible	ductible	PROPN
fsr-3833	349	38	ira	ira	PROPN
fsr-3833	349	39	would	would	AUX
fsr-3833	349	40	accumulate	accumulate	VERB
fsr-3833	349	41	a	a	DET
fsr-3833	349	42	greater	great	ADJ
fsr-3833	349	43	after	after	ADP
fsr-3833	349	44	-	-	PUNCT
fsr-3833	349	45	tax	tax	NOUN
fsr-3833	349	46	amount	amount	NOUN
fsr-3833	349	47	than	than	ADP
fsr-3833	349	48	the	the	DET
fsr-3833	349	49	outright	outright	ADJ
fsr-3833	349	50	investment	investment	NOUN
fsr-3833	349	51	.	.	PUNCT
fsr-3833	350	1	on	on	ADP
fsr-3833	350	2	the	the	DET
fsr-3833	350	3	other	other	ADJ
fsr-3833	350	4	hand	hand	NOUN
fsr-3833	350	5	,	,	PUNCT
fsr-3833	350	6	the	the	DET
fsr-3833	350	7	value	value	NOUN
fsr-3833	350	8	of	of	ADP
fsr-3833	350	9	peg	peg	NOUN
fsr-3833	350	10	at	at	ADP
fsr-3833	350	11	the	the	DET
fsr-3833	350	12	indifference	indifference	NOUN
fsr-3833	350	13	point	point	NOUN
fsr-3833	350	14	for	for	ADP
fsr-3833	350	15	a	a	DET
fsr-3833	350	16	mutual	mutual	ADJ
fsr-3833	350	17	fund	fund	NOUN
fsr-3833	350	18	with	with	ADP
fsr-3833	350	19	a	a	DET
fsr-3833	350	20	20	20	NUM
fsr-3833	350	21	-	-	PUNCT
fsr-3833	350	22	year	year	NOUN
fsr-3833	350	23	investment	investment	NOUN
fsr-3833	350	24	horizon	horizon	NOUN
fsr-3833	350	25	and	and	CCONJ
fsr-3833	350	26	a	a	DET
fsr-3833	350	27	20	20	NUM
fsr-3833	350	28	%	%	NOUN
fsr-3833	350	29	annual	annual	ADJ
fsr-3833	350	30	rate	rate	NOUN
fsr-3833	350	31	of	of	ADP
fsr-3833	350	32	return	return	NOUN
fsr-3833	350	33	decreases	decrease	VERB
fsr-3833	350	34	to	to	ADP
fsr-3833	350	35	0.177287	0.177287	NUM
fsr-3833	350	36	.	.	PUNCT
fsr-3833	351	1	secondly	secondly	ADV
fsr-3833	351	2	,	,	PUNCT
fsr-3833	351	3	the	the	DET
fsr-3833	351	4	compounding	compounding	NOUN
fsr-3833	351	5	of	of	ADP
fsr-3833	351	6	returns	return	NOUN
fsr-3833	351	7	for	for	ADP
fsr-3833	351	8	longer	long	ADJ
fsr-3833	351	9	time	time	NOUN
fsr-3833	351	10	periods	period	NOUN
fsr-3833	351	11	favors	favor	VERB
fsr-3833	351	12	the	the	DET
fsr-3833	351	13	deferral	deferral	NOUN
fsr-3833	351	14	provided	provide	VERB
fsr-3833	351	15	by	by	ADP
fsr-3833	351	16	a	a	DET
fsr-3833	351	17	nonde	nonde	PROPN
fsr-3833	351	18	ductible	ductible	PROPN
fsr-3833	351	19	ira	ira	PROPN
fsr-3833	351	20	.	.	PUNCT
fsr-3833	352	1	for	for	ADP
fsr-3833	352	2	example	example	NOUN
fsr-3833	352	3	,	,	PUNCT
fsr-3833	352	4	holding	hold	VERB
fsr-3833	352	5	the	the	DET
fsr-3833	352	6	return	return	NOUN
fsr-3833	352	7	constant	constant	ADJ
fsr-3833	352	8	at	at	ADP
fsr-3833	352	9	0.12	0.12	NUM
fsr-3833	352	10	,	,	PUNCT
fsr-3833	352	11	the	the	DET
fsr-3833	352	12	value	value	NOUN
fsr-3833	352	13	ofpcg	ofpcg	PROPN
fsr-3833	352	14	at	at	ADP
fsr-3833	352	15	the	the	DET
fsr-3833	352	16	indif	indif	PROPN
fsr-3833	352	17	ference	ference	NOUN
fsr-3833	352	18	point	point	NOUN
fsr-3833	352	19	for	for	ADP
fsr-3833	352	20	an	an	DET
fsr-3833	352	21	investment	investment	NOUN
fsr-3833	352	22	horizon	horizon	NOUN
fsr-3833	352	23	of	of	ADP
fsr-3833	352	24	15	15	NUM
fsr-3833	352	25	years	year	NOUN
fsr-3833	352	26	is	be	AUX
fsr-3833	352	27	0.611445	0.611445	NUM
fsr-3833	352	28	,	,	PUNCT
fsr-3833	352	29	while	while	SCONJ
fsr-3833	352	30	the	the	DET
fsr-3833	352	31	value	value	NOUN
fsr-3833	352	32	ofp	ofp	NOUN
fsr-3833	352	33	,	,	PUNCT
fsr-3833	352	34	,	,	PUNCT
fsr-3833	352	35	at	at	ADP
fsr-3833	352	36	the	the	DET
fsr-3833	352	37	indifference	indifference	NOUN
fsr-3833	352	38	point	point	NOUN
fsr-3833	352	39	for	for	ADP
fsr-3833	352	40	an	an	DET
fsr-3833	352	41	investment	investment	NOUN
fsr-3833	352	42	horizon	horizon	NOUN
fsr-3833	352	43	of	of	ADP
fsr-3833	352	44	forty	forty	NUM
fsr-3833	352	45	years	year	NOUN
fsr-3833	352	46	decreases	decrease	VERB
fsr-3833	352	47	to	to	ADP
fsr-3833	352	48	0.099390	0.099390	NUM
fsr-3833	352	49	.	.	PUNCT
fsr-3833	353	1	next	next	ADJ
fsr-3833	353	2	,	,	PUNCT
fsr-3833	353	3	we	we	PRON
fsr-3833	353	4	select	select	VERB
fsr-3833	353	5	p	p	PRON
fsr-3833	353	6	,	,	PUNCT
fsr-3833	353	7	=	=	NOUN
fsr-3833	353	8	0.20	0.20	NUM
fsr-3833	353	9	(	(	PUNCT
fsr-3833	353	10	which	which	PRON
fsr-3833	353	11	is	be	AUX
fsr-3833	353	12	approximately	approximately	ADV
fsr-3833	353	13	equal	equal	ADJ
fsr-3833	353	14	to	to	ADP
fsr-3833	353	15	the	the	DET
fsr-3833	353	16	mean	mean	ADJ
fsr-3833	353	17	p.	p.	NOUN
fsr-3833	353	18	for	for	ADP
fsr-3833	353	19	growth	growth	NOUN
fsr-3833	353	20	and	and	CCONJ
fsr-3833	353	21	income	income	NOUN
fsr-3833	353	22	funds	fund	NOUN
fsr-3833	353	23	computed	compute	VERB
fsr-3833	353	24	in	in	ADP
fsr-3833	353	25	our	our	PRON
fsr-3833	353	26	analysis	analysis	NOUN
fsr-3833	353	27	of	of	ADP
fsr-3833	353	28	a	a	DET
fsr-3833	353	29	sample	sample	NOUN
fsr-3833	353	30	of	of	ADP
fsr-3833	353	31	mutual	mutual	ADJ
fsr-3833	353	32	funds	fund	NOUN
fsr-3833	353	33	in	in	ADP
fsr-3833	353	34	section	section	NOUN
fsr-3833	353	35	v	v	NOUN
fsr-3833	353	36	)	)	PUNCT
fsr-3833	353	37	.	.	PUNCT
fsr-3833	354	1	we	we	PRON
fsr-3833	354	2	compute	compute	VERB
fsr-3833	354	3	pcb	pcb	NOUN
fsr-3833	354	4	for	for	ADP
fsr-3833	354	5	earnings	earning	NOUN
fsr-3833	354	6	rates	rate	NOUN
fsr-3833	354	7	from	from	ADP
fsr-3833	354	8	0.01	0.01	NUM
fsr-3833	354	9	to	to	ADP
fsr-3833	354	10	0.20	0.20	NUM
fsr-3833	354	11	and	and	CCONJ
fsr-3833	354	12	for	for	ADP
fsr-3833	354	13	time	time	NOUN
fsr-3833	354	14	horizons	horizon	NOUN
fsr-3833	354	15	from	from	ADP
fsr-3833	354	16	five	five	NUM
fsr-3833	354	17	years	year	NOUN
fsr-3833	354	18	to	to	ADP
fsr-3833	354	19	40	40	NUM
fsr-3833	354	20	years	year	NOUN
fsr-3833	354	21	,	,	PUNCT
fsr-3833	354	22	in	in	ADP
fsr-3833	354	23	five	five	NUM
fsr-3833	354	24	-	-	PUNCT
fsr-3833	354	25	year	year	NOUN
fsr-3833	354	26	increments	increment	NOUN
fsr-3833	354	27	.	.	PUNCT
fsr-3833	355	1	indifference	indifference	NOUN
fsr-3833	355	2	points	point	VERB
fsr-3833	355	3	for	for	ADP
fsr-3833	355	4	p.	p.	NOUN
fsr-3833	355	5	=	=	NOUN
fsr-3833	356	1	0.20	0.20	NUM
fsr-3833	356	2	are	be	AUX
fsr-3833	356	3	shown	show	VERB
fsr-3833	356	4	in	in	ADP
fsr-3833	356	5	table	table	NOUN
fsr-3833	356	6	3	3	NUM
fsr-3833	356	7	.	.	PUNCT
fsr-3833	357	1	we	we	PRON
fsr-3833	357	2	use	use	VERB
fsr-3833	357	3	an	an	DET
fsr-3833	357	4	asterisk	asterisk	NOUN
fsr-3833	357	5	to	to	PART
fsr-3833	357	6	indicate	indicate	VERB
fsr-3833	357	7	earnings	earning	NOUN
fsr-3833	357	8	rates	rate	NOUN
fsr-3833	357	9	and	and	CCONJ
fsr-3833	357	10	time	time	NOUN
fsr-3833	357	11	horizons	horizon	NOUN
fsr-3833	357	12	where	where	SCONJ
fsr-3833	357	13	no	no	DET
fsr-3833	357	14	indifference	indifference	NOUN
fsr-3833	357	15	point	point	NOUN
fsr-3833	357	16	exists	exist	VERB
fsr-3833	357	17	and	and	CCONJ
fsr-3833	357	18	the	the	DET
fsr-3833	357	19	outright	outright	ADJ
fsr-3833	357	20	investment	investment	NOUN
fsr-3833	357	21	accumulates	accumulate	VERB
fsr-3833	357	22	a	a	DET
fsr-3833	357	23	larger	large	ADJ
fsr-3833	357	24	after	after	ADP
fsr-3833	357	25	-	-	PUNCT
fsr-3833	357	26	tax	tax	NOUN
fsr-3833	357	27	amount	amount	NOUN
fsr-3833	357	28	.	.	PUNCT
fsr-3833	358	1	the	the	DET
fsr-3833	358	2	indifference	indifference	NOUN
fsr-3833	358	3	points	point	VERB
fsr-3833	358	4	for	for	ADP
fsr-3833	358	5	p0	p0	NOUN
fsr-3833	358	6	=	=	SYM
fsr-3833	358	7	0.20	0.20	NUM
fsr-3833	358	8	(	(	PUNCT
fsr-3833	358	9	growth	growth	NOUN
fsr-3833	358	10	and	and	CCONJ
fsr-3833	358	11	income	income	NOUN
fsr-3833	358	12	funds	fund	NOUN
fsr-3833	358	13	)	)	PUNCT
fsr-3833	358	14	are	be	AUX
fsr-3833	358	15	attained	attain	VERB
fsr-3833	358	16	at	at	ADP
fsr-3833	358	17	lower	low	ADJ
fsr-3833	358	18	values	value	NOUN
fsr-3833	358	19	of	of	ADP
fsr-3833	358	20	r	r	NOUN
fsr-3833	358	21	and	and	CCONJ
fsr-3833	358	22	n	n	PROPN
fsr-3833	358	23	than	than	SCONJ
fsr-3833	358	24	they	they	PRON
fsr-3833	358	25	were	be	AUX
fsr-3833	358	26	for	for	ADP
fsr-3833	358	27	p.	p.	NOUN
fsr-3833	358	28	=	=	PUNCT
fsr-3833	359	1	0.07	0.07	NUM
fsr-3833	359	2	(	(	PUNCT
fsr-3833	359	3	growth	growth	NOUN
fsr-3833	359	4	funds	fund	NOUN
fsr-3833	359	5	)	)	PUNCT
fsr-3833	359	6	due	due	ADP
fsr-3833	359	7	to	to	ADP
fsr-3833	359	8	the	the	DET
fsr-3833	359	9	larger	large	ADJ
fsr-3833	359	10	tax	tax	NOUN
fsr-3833	359	11	drag	drag	NOUN
fsr-3833	359	12	on	on	ADP
fsr-3833	359	13	the	the	DET
fsr-3833	359	14	increased	increase	VERB
fsr-3833	359	15	dividend	dividend	NOUN
fsr-3833	359	16	income	income	NOUN
fsr-3833	359	17	.	.	PUNCT
fsr-3833	360	1	combinations	combination	NOUN
fsr-3833	360	2	of	of	ADP
fsr-3833	360	3	high	high	ADJ
fsr-3833	360	4	earnings	earning	NOUN
fsr-3833	360	5	and	and	CCONJ
fsr-3833	360	6	long	long	ADJ
fsr-3833	360	7	time	time	NOUN
fsr-3833	360	8	horizons	horizon	NOUN
fsr-3833	360	9	(	(	PUNCT
fsr-3833	360	10	e.g.	e.g.	ADV
fsr-3833	360	11	,	,	PUNCT
fsr-3833	360	12	r	r	NOUN
fsr-3833	360	13	=	=	SYM
fsr-3833	360	14	0.19	0.19	NUM
fsr-3833	360	15	and	and	CCONJ
fsr-3833	360	16	n	n	NOUN
fsr-3833	360	17	=	=	SYM
fsr-3833	360	18	30	30	NUM
fsr-3833	360	19	)	)	PUNCT
fsr-3833	360	20	result	result	NOUN
fsr-3833	360	21	in	in	ADP
fsr-3833	360	22	the	the	DET
fsr-3833	360	23	nondeductible	nondeductible	ADJ
fsr-3833	360	24	ira	ira	PROPN
fsr-3833	360	25	generating	generate	VERB
fsr-3833	360	26	the	the	DET
fsr-3833	360	27	larger	large	ADJ
fsr-3833	360	28	after	after	ADP
fsr-3833	360	29	-	-	PUNCT
fsr-3833	360	30	tax	tax	NOUN
fsr-3833	360	31	accumulation	accumulation	NOUN
fsr-3833	360	32	.	.	PUNCT
fsr-3833	361	1	we	we	PRON
fsr-3833	361	2	denote	denote	VERB
fsr-3833	361	3	cases	case	NOUN
fsr-3833	361	4	where	where	SCONJ
fsr-3833	361	5	the	the	DET
fsr-3833	361	6	nondeductible	nondeductible	ADJ
fsr-3833	361	7	ira	ira	PROPN
fsr-3833	361	8	generates	generate	VERB
fsr-3833	361	9	the	the	DET
fsr-3833	361	10	larger	large	ADJ
fsr-3833	361	11	after	after	ADP
fsr-3833	361	12	-	-	PUNCT
fsr-3833	361	13	tax	tax	NOUN
fsr-3833	361	14	accumulation	accumulation	NOUN
fsr-3833	361	15	by	by	ADP
fsr-3833	361	16	an	an	DET
fsr-3833	361	17	ampersand	ampersand	ADJ
fsr-3833	361	18	(	(	PUNCT
fsr-3833	361	19	&	&	CCONJ
fsr-3833	361	20	)	)	PUNCT
fsr-3833	361	21	sign	sign	NOUN
fsr-3833	361	22	.	.	PUNCT
fsr-3833	362	1	238	238	NUM
fsr-3833	362	2	financial	financial	ADJ
fsr-3833	362	3	services	service	NOUN
fsr-3833	362	4	review	review	NOUN
fsr-3833	362	5	6(4	6(4	NUM
fsr-3833	362	6	)	)	PUNCT
fsr-3833	362	7	1997	1997	NUM
fsr-3833	362	8	v.	v.	ADP
fsr-3833	362	9	analysis	analysis	NOUN
fsr-3833	362	10	of	of	ADP
fsr-3833	362	11	mutual	mutual	ADJ
fsr-3833	362	12	funds	fund	NOUN
fsr-3833	362	13	in	in	ADP
fsr-3833	362	14	this	this	DET
fsr-3833	362	15	section	section	NOUN
fsr-3833	362	16	,	,	PUNCT
fsr-3833	362	17	we	we	PRON
fsr-3833	362	18	examine	examine	VERB
fsr-3833	362	19	actual	actual	ADJ
fsr-3833	362	20	returns	return	NOUN
fsr-3833	362	21	and	and	CCONJ
fsr-3833	362	22	distributions	distribution	NOUN
fsr-3833	362	23	from	from	ADP
fsr-3833	362	24	mutual	mutual	ADJ
fsr-3833	362	25	funds	fund	NOUN
fsr-3833	362	26	to	to	PART
fsr-3833	362	27	determine	determine	VERB
fsr-3833	362	28	which	which	DET
fsr-3833	362	29	mutual	mutual	ADJ
fsr-3833	362	30	funds	fund	NOUN
fsr-3833	362	31	would	would	AUX
fsr-3833	362	32	be	be	AUX
fsr-3833	362	33	more	more	ADV
fsr-3833	362	34	suitable	suitable	ADJ
fsr-3833	362	35	for	for	ADP
fsr-3833	362	36	an	an	DET
fsr-3833	362	37	outright	outright	ADJ
fsr-3833	362	38	investment	investment	NOUN
fsr-3833	362	39	versus	versus	ADP
fsr-3833	362	40	an	an	DET
fsr-3833	362	41	invest	invest	NOUN
fsr-3833	362	42	ment	ment	NOUN
fsr-3833	362	43	through	through	ADP
fsr-3833	362	44	a	a	DET
fsr-3833	362	45	nondeductible	nondeductible	ADJ
fsr-3833	362	46	ira	ira	PROPN
fsr-3833	362	47	.	.	PUNCT
fsr-3833	363	1	our	our	PRON
fsr-3833	363	2	previous	previous	ADJ
fsr-3833	363	3	analysis	analysis	NOUN
fsr-3833	363	4	suggests	suggest	VERB
fsr-3833	363	5	that	that	SCONJ
fsr-3833	363	6	,	,	PUNCT
fsr-3833	363	7	for	for	ADP
fsr-3833	363	8	a	a	DET
fsr-3833	363	9	given	give	VERB
fsr-3833	363	10	r	r	NOUN
fsr-3833	363	11	and	and	CCONJ
fsr-3833	363	12	n	n	CCONJ
fsr-3833	363	13	,	,	PUNCT
fsr-3833	363	14	an	an	DET
fsr-3833	363	15	investment	investment	NOUN
fsr-3833	363	16	through	through	ADP
fsr-3833	363	17	a	a	DET
fsr-3833	363	18	nondeductible	nondeductible	ADJ
fsr-3833	363	19	ira	ira	PROPN
fsr-3833	363	20	would	would	AUX
fsr-3833	363	21	be	be	AUX
fsr-3833	363	22	more	more	ADV
fsr-3833	363	23	beneficial	beneficial	ADJ
fsr-3833	363	24	if	if	SCONJ
fsr-3833	363	25	the	the	DET
fsr-3833	363	26	mutual	mutual	ADJ
fsr-3833	363	27	fund	fund	NOUN
fsr-3833	363	28	pays	pay	VERB
fsr-3833	363	29	out	out	ADP
fsr-3833	363	30	large	large	ADJ
fsr-3833	363	31	dividend	dividend	NOUN
fsr-3833	363	32	distributions	distribution	NOUN
fsr-3833	363	33	or	or	CCONJ
fsr-3833	363	34	capital	capital	NOUN
fsr-3833	363	35	gain	gain	NOUN
fsr-3833	363	36	distributions	distribution	NOUN
fsr-3833	363	37	.	.	PUNCT
fsr-3833	364	1	an	an	DET
fsr-3833	364	2	outright	outright	ADJ
fsr-3833	364	3	investment	investment	NOUN
fsr-3833	364	4	is	be	AUX
fsr-3833	364	5	more	more	ADV
fsr-3833	364	6	advantageous	advantageous	ADJ
fsr-3833	364	7	if	if	SCONJ
fsr-3833	364	8	the	the	DET
fsr-3833	364	9	mutual	mutual	ADJ
fsr-3833	364	10	fund	fund	NOUN
fsr-3833	364	11	does	do	AUX
fsr-3833	364	12	not	not	PART
fsr-3833	364	13	pay	pay	VERB
fsr-3833	364	14	out	out	ADP
fsr-3833	364	15	large	large	ADJ
fsr-3833	364	16	distributions	distribution	NOUN
fsr-3833	364	17	(	(	PUNCT
fsr-3833	364	18	dividends	dividend	NOUN
fsr-3833	364	19	or	or	CCONJ
fsr-3833	364	20	capital	capital	NOUN
fsr-3833	364	21	gains	gain	NOUN
fsr-3833	364	22	)	)	PUNCT
fsr-3833	364	23	.	.	PUNCT
fsr-3833	365	1	the	the	DET
fsr-3833	365	2	american	american	PROPN
fsr-3833	365	3	association	association	PROPN
fsr-3833	365	4	of	of	ADP
fsr-3833	365	5	individual	individual	ADJ
fsr-3833	365	6	investors	investor	NOUN
fsr-3833	365	7	(	(	PUNCT
fsr-3833	365	8	1997	1997	NUM
fsr-3833	365	9	)	)	PUNCT
fsr-3833	365	10	classifies	classify	VERB
fsr-3833	365	11	mutual	mutual	ADJ
fsr-3833	365	12	funds	fund	NOUN
fsr-3833	365	13	as	as	ADP
fsr-3833	365	14	aggressive	aggressive	ADJ
fsr-3833	365	15	growth	growth	NOUN
fsr-3833	365	16	,	,	PUNCT
fsr-3833	365	17	growth	growth	NOUN
fsr-3833	365	18	,	,	PUNCT
fsr-3833	365	19	growth	growth	NOUN
fsr-3833	365	20	and	and	CCONJ
fsr-3833	365	21	income	income	NOUN
fsr-3833	365	22	,	,	PUNCT
fsr-3833	365	23	and	and	CCONJ
fsr-3833	365	24	balanced	balanced	ADJ
fsr-3833	365	25	,	,	PUNCT
fsr-3833	365	26	based	base	VERB
fsr-3833	365	27	on	on	ADP
fsr-3833	365	28	the	the	DET
fsr-3833	365	29	objective	objective	NOUN
fsr-3833	365	30	of	of	ADP
fsr-3833	365	31	the	the	DET
fsr-3833	365	32	mutual	mutual	ADJ
fsr-3833	365	33	fund	fund	NOUN
fsr-3833	365	34	.	.	PUNCT
fsr-3833	366	1	aggressive	aggressive	ADJ
fsr-3833	366	2	growth	growth	NOUN
fsr-3833	366	3	funds	fund	NOUN
fsr-3833	366	4	generally	generally	ADV
fsr-3833	366	5	invest	invest	VERB
fsr-3833	366	6	in	in	ADP
fsr-3833	366	7	stocks	stock	NOUN
fsr-3833	366	8	that	that	PRON
fsr-3833	366	9	pay	pay	VERB
fsr-3833	366	10	little	little	ADJ
fsr-3833	366	11	or	or	CCONJ
fsr-3833	366	12	no	no	PRON
fsr-3833	366	13	divi	divi	PROPN
fsr-3833	366	14	dends	dend	NOUN
fsr-3833	366	15	.	.	PUNCT
fsr-3833	367	1	these	these	DET
fsr-3833	367	2	funds	fund	NOUN
fsr-3833	367	3	tend	tend	VERB
fsr-3833	367	4	to	to	PART
fsr-3833	367	5	stay	stay	VERB
fsr-3833	367	6	fully	fully	ADV
fsr-3833	367	7	invested	invest	VERB
fsr-3833	367	8	in	in	ADP
fsr-3833	367	9	stock	stock	NOUN
fsr-3833	367	10	,	,	PUNCT
fsr-3833	367	11	may	may	AUX
fsr-3833	367	12	use	use	VERB
fsr-3833	367	13	financial	financial	ADJ
fsr-3833	367	14	leverage	leverage	NOUN
fsr-3833	367	15	,	,	PUNCT
fsr-3833	367	16	and	and	CCONJ
fsr-3833	367	17	carry	carry	VERB
fsr-3833	367	18	a	a	DET
fsr-3833	367	19	greater	great	ADJ
fsr-3833	367	20	amount	amount	NOUN
fsr-3833	367	21	of	of	ADP
fsr-3833	367	22	risk	risk	NOUN
fsr-3833	367	23	than	than	ADP
fsr-3833	367	24	other	other	ADJ
fsr-3833	367	25	mutual	mutual	ADJ
fsr-3833	367	26	funds	fund	NOUN
fsr-3833	367	27	.	.	PUNCT
fsr-3833	368	1	growth	growth	NOUN
fsr-3833	368	2	mutual	mutual	ADJ
fsr-3833	368	3	funds	fund	NOUN
fsr-3833	368	4	also	also	ADV
fsr-3833	368	5	invest	invest	VERB
fsr-3833	368	6	primarily	primarily	ADV
fsr-3833	368	7	in	in	ADP
fsr-3833	368	8	growth	growth	NOUN
fsr-3833	368	9	stocks	stock	NOUN
fsr-3833	368	10	that	that	PRON
fsr-3833	368	11	pay	pay	VERB
fsr-3833	368	12	little	little	ADJ
fsr-3833	368	13	or	or	CCONJ
fsr-3833	368	14	no	no	PRON
fsr-3833	368	15	dividends	dividend	NOUN
fsr-3833	368	16	.	.	PUNCT
fsr-3833	369	1	however	however	ADV
fsr-3833	369	2	,	,	PUNCT
fsr-3833	369	3	they	they	PRON
fsr-3833	369	4	generally	generally	ADV
fsr-3833	369	5	do	do	AUX
fsr-3833	369	6	not	not	PART
fsr-3833	369	7	use	use	VERB
fsr-3833	369	8	leverage	leverage	NOUN
fsr-3833	369	9	and	and	CCONJ
fsr-3833	369	10	are	be	AUX
fsr-3833	369	11	less	less	ADV
fsr-3833	369	12	risky	risky	ADJ
fsr-3833	369	13	than	than	ADP
fsr-3833	369	14	aggressive	aggressive	ADJ
fsr-3833	369	15	growth	growth	NOUN
fsr-3833	369	16	funds	fund	NOUN
fsr-3833	369	17	.	.	PUNCT
fsr-3833	370	1	the	the	DET
fsr-3833	370	2	third	third	ADJ
fsr-3833	370	3	category	category	NOUN
fsr-3833	370	4	of	of	ADP
fsr-3833	370	5	mutual	mutual	ADJ
fsr-3833	370	6	funds	fund	NOUN
fsr-3833	370	7	,	,	PUNCT
fsr-3833	370	8	growth	growth	NOUN
fsr-3833	370	9	and	and	CCONJ
fsr-3833	370	10	income	income	NOUN
fsr-3833	370	11	funds	fund	NOUN
fsr-3833	370	12	,	,	PUNCT
fsr-3833	370	13	generally	generally	ADV
fsr-3833	370	14	invests	invest	VERB
fsr-3833	370	15	in	in	ADP
fsr-3833	370	16	stocks	stock	NOUN
fsr-3833	370	17	that	that	PRON
fsr-3833	370	18	pay	pay	VERB
fsr-3833	370	19	cash	cash	NOUN
fsr-3833	370	20	dividends	dividend	NOUN
fsr-3833	370	21	.	.	PUNCT
fsr-3833	371	1	their	their	PRON
fsr-3833	371	2	objective	objective	NOUN
fsr-3833	371	3	is	be	AUX
fsr-3833	371	4	to	to	PART
fsr-3833	371	5	provide	provide	VERB
fsr-3833	371	6	some	some	DET
fsr-3833	371	7	income	income	NOUN
fsr-3833	371	8	and	and	CCONJ
fsr-3833	371	9	some	some	DET
fsr-3833	371	10	growth	growth	NOUN
fsr-3833	371	11	for	for	ADP
fsr-3833	371	12	investors	investor	NOUN
fsr-3833	371	13	.	.	PUNCT
fsr-3833	372	1	finally	finally	ADV
fsr-3833	372	2	,	,	PUNCT
fsr-3833	372	3	balanced	balanced	ADJ
fsr-3833	372	4	funds	fund	NOUN
fsr-3833	372	5	consist	consist	VERB
fsr-3833	372	6	of	of	ADP
fsr-3833	372	7	investments	investment	NOUN
fsr-3833	372	8	in	in	ADP
fsr-3833	372	9	dividend	dividend	NOUN
fsr-3833	372	10	paying	pay	VERB
fsr-3833	372	11	stocks	stock	NOUN
fsr-3833	372	12	and	and	CCONJ
fsr-3833	372	13	interest	interest	NOUN
fsr-3833	372	14	paying	pay	VERB
fsr-3833	372	15	bonds	bond	NOUN
fsr-3833	372	16	.	.	PUNCT
fsr-3833	373	1	there	there	ADV
fsr-3833	373	2	fore	fore	NOUN
fsr-3833	373	3	,	,	PUNCT
fsr-3833	373	4	if	if	SCONJ
fsr-3833	373	5	the	the	DET
fsr-3833	373	6	outright	outright	ADJ
fsr-3833	373	7	investment	investment	NOUN
fsr-3833	373	8	is	be	AUX
fsr-3833	373	9	to	to	PART
fsr-3833	373	10	outperform	outperform	VERB
fsr-3833	373	11	the	the	DET
fsr-3833	373	12	nondeductible	nondeductible	ADJ
fsr-3833	373	13	ira	ira	PROPN
fsr-3833	373	14	,	,	PUNCT
fsr-3833	373	15	it	it	PRON
fsr-3833	373	16	will	will	AUX
fsr-3833	373	17	most	most	ADV
fsr-3833	373	18	likely	likely	ADV
fsr-3833	373	19	occur	occur	VERB
fsr-3833	373	20	for	for	ADP
fsr-3833	373	21	aggressive	aggressive	ADJ
fsr-3833	373	22	growth	growth	NOUN
fsr-3833	373	23	funds	fund	NOUN
fsr-3833	373	24	,	,	PUNCT
fsr-3833	373	25	and	and	CCONJ
fsr-3833	373	26	will	will	AUX
fsr-3833	373	27	least	least	ADV
fsr-3833	373	28	likely	likely	ADV
fsr-3833	373	29	occur	occur	VERB
fsr-3833	373	30	for	for	ADP
fsr-3833	373	31	balanced	balanced	ADJ
fsr-3833	373	32	funds	fund	NOUN
fsr-3833	373	33	.	.	PUNCT
fsr-3833	374	1	for	for	ADP
fsr-3833	374	2	our	our	PRON
fsr-3833	374	3	sample	sample	NOUN
fsr-3833	374	4	,	,	PUNCT
fsr-3833	374	5	we	we	PRON
fsr-3833	374	6	use	use	VERB
fsr-3833	374	7	a	a	DET
fsr-3833	374	8	random	random	ADJ
fsr-3833	374	9	number	number	NOUN
fsr-3833	374	10	generator	generator	NOUN
fsr-3833	374	11	to	to	PART
fsr-3833	374	12	select	select	VERB
fsr-3833	374	13	ten	ten	NUM
fsr-3833	374	14	low	low	ADJ
fsr-3833	374	15	-	-	PUNCT
fsr-3833	374	16	load	load	NOUN
fsr-3833	374	17	mutual	mutual	ADJ
fsr-3833	374	18	funds	fund	NOUN
fsr-3833	374	19	with	with	ADP
fsr-3833	374	20	at	at	ADV
fsr-3833	374	21	least	least	ADV
fsr-3833	374	22	five	five	NUM
fsr-3833	374	23	years	year	NOUN
fsr-3833	374	24	of	of	ADP
fsr-3833	374	25	data	datum	NOUN
fsr-3833	374	26	from	from	ADP
fsr-3833	374	27	each	each	PRON
fsr-3833	374	28	of	of	ADP
fsr-3833	374	29	the	the	DET
fsr-3833	374	30	categories	category	NOUN
fsr-3833	374	31	designated	designate	VERB
fsr-3833	374	32	as	as	ADP
fsr-3833	374	33	aggressive	aggressive	ADJ
fsr-3833	374	34	growth	growth	NOUN
fsr-3833	374	35	funds	fund	NOUN
fsr-3833	374	36	,	,	PUNCT
fsr-3833	374	37	growth	growth	NOUN
fsr-3833	374	38	funds	fund	NOUN
fsr-3833	374	39	,	,	PUNCT
fsr-3833	374	40	growth	growth	NOUN
fsr-3833	374	41	and	and	CCONJ
fsr-3833	374	42	income	income	NOUN
fsr-3833	374	43	funds	fund	NOUN
fsr-3833	374	44	,	,	PUNCT
fsr-3833	374	45	and	and	CCONJ
fsr-3833	374	46	balanced	balanced	ADJ
fsr-3833	374	47	funds	fund	NOUN
fsr-3833	374	48	by	by	ADP
fsr-3833	374	49	american	american	ADJ
fsr-3833	374	50	association	association	PROPN
fsr-3833	374	51	of	of	ADP
fsr-3833	374	52	individual	individual	ADJ
fsr-3833	374	53	investors	investor	NOUN
fsr-3833	374	54	(	(	PUNCT
fsr-3833	374	55	1997	1997	NUM
fsr-3833	374	56	)	)	PUNCT
fsr-3833	374	57	.	.	PUNCT
fsr-3833	375	1	we	we	PRON
fsr-3833	375	2	do	do	AUX
fsr-3833	375	3	not	not	PART
fsr-3833	375	4	select	select	VERB
fsr-3833	375	5	bond	bond	NOUN
fsr-3833	375	6	funds	fund	NOUN
fsr-3833	375	7	since	since	SCONJ
fsr-3833	375	8	the	the	DET
fsr-3833	375	9	goal	goal	NOUN
fsr-3833	375	10	of	of	ADP
fsr-3833	375	11	the	the	DET
fsr-3833	375	12	bond	bond	NOUN
fsr-3833	375	13	fund	fund	NOUN
fsr-3833	375	14	is	be	AUX
fsr-3833	375	15	to	to	PART
fsr-3833	375	16	generate	generate	VERB
fsr-3833	375	17	interest	interest	NOUN
fsr-3833	375	18	income	income	NOUN
fsr-3833	375	19	which	which	PRON
fsr-3833	375	20	favors	favor	VERB
fsr-3833	375	21	the	the	DET
fsr-3833	375	22	nondeductible	nondeductible	ADJ
fsr-3833	375	23	ira	ira	PROPN
fsr-3833	375	24	over	over	ADP
fsr-3833	375	25	the	the	DET
fsr-3833	375	26	outright	outright	ADJ
fsr-3833	375	27	investment	investment	NOUN
fsr-3833	375	28	.	.	PUNCT
fsr-3833	376	1	we	we	PRON
fsr-3833	376	2	use	use	VERB
fsr-3833	376	3	equation	equation	NOUN
fsr-3833	376	4	(	(	PUNCT
fsr-3833	376	5	7	7	NUM
fsr-3833	376	6	)	)	PUNCT
fsr-3833	376	7	to	to	PART
fsr-3833	376	8	determine	determine	VERB
fsr-3833	376	9	after	after	ADP
fsr-3833	376	10	-	-	PUNCT
fsr-3833	376	11	tax	tax	NOUN
fsr-3833	376	12	accumulations	accumulation	NOUN
fsr-3833	376	13	for	for	ADP
fsr-3833	376	14	investments	investment	NOUN
fsr-3833	376	15	in	in	ADP
fsr-3833	376	16	mutual	mutual	ADJ
fsr-3833	376	17	funds	fund	NOUN
fsr-3833	376	18	through	through	ADP
fsr-3833	376	19	a	a	DET
fsr-3833	376	20	nondeductible	nondeductible	ADJ
fsr-3833	376	21	ira	ira	PROPN
fsr-3833	376	22	and	and	CCONJ
fsr-3833	376	23	equation	equation	NOUN
fsr-3833	376	24	(	(	PUNCT
fsr-3833	376	25	11	11	NUM
fsr-3833	376	26	)	)	PUNCT
fsr-3833	376	27	to	to	PART
fsr-3833	376	28	determine	determine	VERB
fsr-3833	376	29	after	after	ADP
fsr-3833	376	30	-	-	PUNCT
fsr-3833	376	31	tax	tax	NOUN
fsr-3833	376	32	accumulations	accumulation	NOUN
fsr-3833	376	33	for	for	ADP
fsr-3833	376	34	outright	outright	ADJ
fsr-3833	376	35	investments	investment	NOUN
fsr-3833	376	36	in	in	ADP
fsr-3833	376	37	mutual	mutual	ADJ
fsr-3833	376	38	funds	fund	NOUN
fsr-3833	376	39	.	.	PUNCT
fsr-3833	377	1	as	as	SCONJ
fsr-3833	377	2	shown	show	VERB
fsr-3833	377	3	in	in	ADP
fsr-3833	377	4	tables	table	NOUN
fsr-3833	377	5	2	2	NUM
fsr-3833	377	6	and	and	CCONJ
fsr-3833	377	7	3	3	NUM
fsr-3833	377	8	,	,	PUNCT
fsr-3833	377	9	results	result	NOUN
fsr-3833	377	10	differ	differ	VERB
fsr-3833	377	11	for	for	ADP
fsr-3833	377	12	dif	dif	X
fsr-3833	377	13	ferent	ferent	NOUN
fsr-3833	377	14	investment	investment	NOUN
fsr-3833	377	15	time	time	NOUN
fsr-3833	377	16	horizons	horizon	NOUN
fsr-3833	377	17	.	.	PUNCT
fsr-3833	378	1	most	most	ADJ
fsr-3833	378	2	individuals	individual	NOUN
fsr-3833	378	3	first	first	ADV
fsr-3833	378	4	qualify	qualify	VERB
fsr-3833	378	5	for	for	ADP
fsr-3833	378	6	an	an	DET
fsr-3833	378	7	ira	ira	PROPN
fsr-3833	378	8	in	in	ADP
fsr-3833	378	9	their	their	PRON
fsr-3833	378	10	early	early	ADJ
fsr-3833	378	11	to	to	ADP
fsr-3833	378	12	mid	mid	ADJ
fsr-3833	378	13	twenties	twenty	NOUN
fsr-3833	378	14	,	,	PUNCT
fsr-3833	378	15	when	when	SCONJ
fsr-3833	378	16	they	they	PRON
fsr-3833	378	17	have	have	VERB
fsr-3833	378	18	approximately	approximately	ADV
fsr-3833	378	19	40	40	NUM
fsr-3833	378	20	years	year	NOUN
fsr-3833	378	21	until	until	SCONJ
fsr-3833	378	22	they	they	PRON
fsr-3833	378	23	begin	begin	VERB
fsr-3833	378	24	to	to	PART
fsr-3833	378	25	withdraw	withdraw	VERB
fsr-3833	378	26	their	their	PRON
fsr-3833	378	27	funds	fund	NOUN
fsr-3833	378	28	from	from	ADP
fsr-3833	378	29	the	the	DET
fsr-3833	378	30	ira	ira	PROPN
fsr-3833	378	31	.	.	PUNCT
fsr-3833	379	1	individuals	individual	NOUN
fsr-3833	379	2	may	may	AUX
fsr-3833	379	3	continue	continue	VERB
fsr-3833	379	4	to	to	PART
fsr-3833	379	5	invest	invest	VERB
fsr-3833	379	6	in	in	ADP
fsr-3833	379	7	iras	ira	NOUN
fsr-3833	379	8	until	until	ADP
fsr-3833	379	9	the	the	DET
fsr-3833	379	10	time	time	NOUN
fsr-3833	379	11	of	of	ADP
fsr-3833	379	12	retire	retire	NOUN
fsr-3833	379	13	ment	ment	NOUN
fsr-3833	379	14	.	.	PUNCT
fsr-3833	380	1	therefore	therefore	ADV
fsr-3833	380	2	,	,	PUNCT
fsr-3833	380	3	we	we	PRON
fsr-3833	380	4	select	select	VERB
fsr-3833	380	5	20	20	NUM
fsr-3833	380	6	years	year	NOUN
fsr-3833	380	7	since	since	SCONJ
fsr-3833	380	8	it	it	PRON
fsr-3833	380	9	is	be	AUX
fsr-3833	380	10	in	in	ADP
fsr-3833	380	11	the	the	DET
fsr-3833	380	12	center	center	NOUN
fsr-3833	380	13	of	of	ADP
fsr-3833	380	14	the	the	DET
fsr-3833	380	15	investment	investment	NOUN
fsr-3833	380	16	horizon	horizon	NOUN
fsr-3833	380	17	(	(	PUNCT
fsr-3833	380	18	from	from	ADP
fsr-3833	380	19	zero	zero	NUM
fsr-3833	380	20	years	year	NOUN
fsr-3833	380	21	to	to	ADP
fsr-3833	380	22	40	40	NUM
fsr-3833	380	23	years	year	NOUN
fsr-3833	380	24	)	)	PUNCT
fsr-3833	380	25	.	.	PUNCT
fsr-3833	381	1	we	we	PRON
fsr-3833	381	2	use	use	VERB
fsr-3833	381	3	five	five	NUM
fsr-3833	381	4	-	-	PUNCT
fsr-3833	381	5	year	year	NOUN
fsr-3833	381	6	annual	annual	ADJ
fsr-3833	381	7	returns	return	NOUN
fsr-3833	381	8	for	for	ADP
fsr-3833	381	9	each	each	PRON
fsr-3833	381	10	of	of	ADP
fsr-3833	381	11	the	the	DET
fsr-3833	381	12	sample	sample	NOUN
fsr-3833	381	13	mutual	mutual	ADJ
fsr-3833	381	14	funds	fund	NOUN
fsr-3833	381	15	as	as	SCONJ
fsr-3833	381	16	shown	show	VERB
fsr-3833	381	17	in	in	ADP
fsr-3833	381	18	american	american	PROPN
fsr-3833	381	19	association	association	PROPN
fsr-3833	381	20	of	of	ADP
fsr-3833	381	21	individual	individual	ADJ
fsr-3833	381	22	investors	investor	NOUN
fsr-3833	381	23	(	(	PUNCT
fsr-3833	381	24	1997	1997	NUM
fsr-3833	381	25	)	)	PUNCT
fsr-3833	381	26	as	as	ADP
fsr-3833	381	27	our	our	PRON
fsr-3833	381	28	return	return	NOUN
fsr-3833	381	29	(	(	PUNCT
fsr-3833	381	30	r	r	NOUN
fsr-3833	381	31	)	)	PUNCT
fsr-3833	381	32	.	.	PUNCT
fsr-3833	382	1	for	for	ADP
fsr-3833	382	2	each	each	DET
fsr-3833	382	3	mutual	mutual	ADJ
fsr-3833	382	4	fund	fund	NOUN
fsr-3833	382	5	,	,	PUNCT
fsr-3833	382	6	we	we	PRON
fsr-3833	382	7	estimate	estimate	VERB
fsr-3833	382	8	p0	p0	NOUN
fsr-3833	382	9	and	and	CCONJ
fsr-3833	382	10	peg	peg	NOUN
fsr-3833	382	11	by	by	ADP
fsr-3833	382	12	decomposing	decompose	VERB
fsr-3833	382	13	returns	return	NOUN
fsr-3833	382	14	into	into	ADP
fsr-3833	382	15	dividend	dividend	NOUN
fsr-3833	382	16	distributions	distribution	NOUN
fsr-3833	382	17	,	,	PUNCT
fsr-3833	382	18	capital	capital	NOUN
fsr-3833	382	19	gain	gain	NOUN
fsr-3833	382	20	distributions	distribution	NOUN
fsr-3833	382	21	,	,	PUNCT
fsr-3833	382	22	and	and	CCONJ
fsr-3833	382	23	unrealized	unrealized	ADJ
fsr-3833	382	24	appreciation	appreciation	NOUN
fsr-3833	382	25	over	over	ADP
fsr-3833	382	26	the	the	DET
fsr-3833	382	27	five	five	NUM
fsr-3833	382	28	-	-	PUNCT
fsr-3833	382	29	year	year	NOUN
fsr-3833	382	30	period	period	NOUN
fsr-3833	382	31	from	from	ADP
fsr-3833	382	32	1992	1992	NUM
fsr-3833	382	33	through	through	ADP
fsr-3833	382	34	1996	1996	NUM
fsr-3833	382	35	.	.	PUNCT
fsr-3833	383	1	for	for	ADP
fsr-3833	383	2	example	example	NOUN
fsr-3833	383	3	,	,	PUNCT
fsr-3833	383	4	assume	assume	VERB
fsr-3833	383	5	a	a	DET
fsr-3833	383	6	mutual	mutual	ADJ
fsr-3833	383	7	fund	fund	NOUN
fsr-3833	383	8	has	have	VERB
fsr-3833	383	9	a	a	DET
fsr-3833	383	10	five	five	NUM
fsr-3833	383	11	-	-	PUNCT
fsr-3833	383	12	year	year	NOUN
fsr-3833	383	13	return	return	NOUN
fsr-3833	383	14	of	of	ADP
fsr-3833	383	15	12	12	NUM
fsr-3833	383	16	%	%	NOUN
fsr-3833	383	17	with	with	ADP
fsr-3833	383	18	a	a	DET
fsr-3833	383	19	dividend	dividend	NOUN
fsr-3833	383	20	of	of	ADP
fsr-3833	383	21	one	one	NUM
fsr-3833	383	22	dollar	dollar	NOUN
fsr-3833	383	23	,	,	PUNCT
fsr-3833	383	24	capital	capital	NOUN
fsr-3833	383	25	gains	gain	NOUN
fsr-3833	383	26	distributions	distribution	NOUN
fsr-3833	383	27	of	of	ADP
fsr-3833	383	28	two	two	NUM
fsr-3833	383	29	dollars	dollar	NOUN
fsr-3833	383	30	,	,	PUNCT
fsr-3833	383	31	and	and	CCONJ
fsr-3833	383	32	appreciation	appreciation	NOUN
fsr-3833	383	33	of	of	ADP
fsr-3833	383	34	seven	seven	NUM
fsr-3833	383	35	dollars	dollar	NOUN
fsr-3833	383	36	.	.	PUNCT
fsr-3833	384	1	the	the	DET
fsr-3833	384	2	total	total	ADJ
fsr-3833	384	3	return	return	NOUN
fsr-3833	384	4	of	of	ADP
fsr-3833	384	5	$	$	SYM
fsr-3833	384	6	10	10	NUM
fsr-3833	384	7	includes	include	VERB
fsr-3833	384	8	$	$	SYM
fsr-3833	384	9	1	1	NUM
fsr-3833	384	10	of	of	ADP
fsr-3833	384	11	dividends	dividend	NOUN
fsr-3833	384	12	,	,	PUNCT
fsr-3833	384	13	$	$	SYM
fsr-3833	384	14	2	2	NUM
fsr-3833	384	15	of	of	ADP
fsr-3833	384	16	capital	capital	NOUN
fsr-3833	384	17	gain	gain	NOUN
fsr-3833	384	18	distributions	distribution	NOUN
fsr-3833	384	19	,	,	PUNCT
fsr-3833	384	20	and	and	CCONJ
fsr-3833	384	21	$	$	SYM
fsr-3833	384	22	7	7	NUM
fsr-3833	384	23	of	of	ADP
fsr-3833	384	24	unre	unre	ADJ
fsr-3833	384	25	alized	alize	VERB
fsr-3833	384	26	appreciation	appreciation	NOUN
fsr-3833	384	27	.	.	PUNCT
fsr-3833	385	1	therefore	therefore	ADV
fsr-3833	385	2	,	,	PUNCT
fsr-3833	385	3	p	p	X
fsr-3833	385	4	,	,	PUNCT
fsr-3833	385	5	=	=	PUNCT
fsr-3833	385	6	$	$	SYM
fsr-3833	385	7	l/$lo	l/$lo	NOUN
fsr-3833	385	8	x	x	PUNCT
fsr-3833	385	9	.12	.12	NUM
fsr-3833	385	10	=	=	SYM
fsr-3833	385	11	0.012	0.012	NUM
fsr-3833	385	12	andpcg	andpcg	NOUN
fsr-3833	385	13	=	=	PUNCT
fsr-3833	385	14	$	$	SYM
fsr-3833	385	15	2/$10x	2/$10x	NUM
fsr-3833	385	16	.12	.12	NUM
fsr-3833	385	17	=	=	SYM
fsr-3833	385	18	0.024	0.024	NUM
fsr-3833	385	19	.	.	PUNCT
fsr-3833	386	1	in	in	ADP
fsr-3833	386	2	tables	table	NOUN
fsr-3833	386	3	4	4	NUM
fsr-3833	386	4	through	through	ADP
fsr-3833	386	5	7	7	NUM
fsr-3833	386	6	,	,	PUNCT
fsr-3833	386	7	we	we	PRON
fsr-3833	386	8	provide	provide	VERB
fsr-3833	386	9	lists	list	NOUN
fsr-3833	386	10	of	of	ADP
fsr-3833	386	11	the	the	DET
fsr-3833	386	12	randomly	randomly	ADV
fsr-3833	386	13	-	-	PUNCT
fsr-3833	386	14	selected	select	VERB
fsr-3833	386	15	mutual	mutual	ADJ
fsr-3833	386	16	funds	fund	NOUN
fsr-3833	386	17	.	.	PUNCT
fsr-3833	387	1	table	table	NOUN
fsr-3833	387	2	4	4	NUM
fsr-3833	387	3	lists	list	VERB
fsr-3833	387	4	the	the	DET
fsr-3833	387	5	aggressive	aggressive	ADJ
fsr-3833	387	6	growth	growth	NOUN
fsr-3833	387	7	funds	fund	NOUN
fsr-3833	387	8	,	,	PUNCT
fsr-3833	387	9	table	table	NOUN
fsr-3833	387	10	5	5	NUM
fsr-3833	387	11	the	the	DET
fsr-3833	387	12	growth	growth	NOUN
fsr-3833	387	13	funds	fund	NOUN
fsr-3833	387	14	,	,	PUNCT
fsr-3833	387	15	table	table	NOUN
fsr-3833	387	16	6	6	NUM
fsr-3833	387	17	the	the	DET
fsr-3833	387	18	growth	growth	NOUN
fsr-3833	387	19	and	and	CCONJ
fsr-3833	387	20	income	income	NOUN
fsr-3833	387	21	funds	fund	NOUN
fsr-3833	387	22	,	,	PUNCT
fsr-3833	387	23	and	and	CCONJ
fsr-3833	387	24	table	table	NOUN
fsr-3833	387	25	7	7	NUM
fsr-3833	387	26	the	the	DET
fsr-3833	387	27	balanced	balanced	ADJ
fsr-3833	387	28	funds	fund	NOUN
fsr-3833	387	29	.	.	PUNCT
fsr-3833	388	1	for	for	ADP
fsr-3833	388	2	each	each	DET
fsr-3833	388	3	mutual	mutual	ADJ
fsr-3833	388	4	fund	fund	NOUN
fsr-3833	388	5	,	,	PUNCT
fsr-3833	388	6	we	we	PRON
fsr-3833	388	7	compute	compute	VERB
fsr-3833	388	8	the	the	PRON
fsr-3833	388	9	after	after	ADP
fsr-3833	388	10	tax	tax	NOUN
fsr-3833	388	11	accumulation	accumulation	NOUN
fsr-3833	388	12	of	of	ADP
fsr-3833	388	13	one	one	NUM
fsr-3833	388	14	dollar	dollar	NOUN
fsr-3833	388	15	invested	invest	VERB
fsr-3833	388	16	outright	outright	ADV
fsr-3833	388	17	in	in	ADP
fsr-3833	388	18	the	the	DET
fsr-3833	388	19	mutual	mutual	ADJ
fsr-3833	388	20	fund	fund	NOUN
fsr-3833	388	21	and	and	CCONJ
fsr-3833	388	22	the	the	DET
fsr-3833	388	23	after	after	ADP
fsr-3833	388	24	-	-	PUNCT
fsr-3833	388	25	tax	tax	NOUN
fsr-3833	388	26	accu	accu	NOUN
fsr-3833	388	27	an	an	DET
fsr-3833	388	28	analysis	analysis	NOUN
fsr-3833	388	29	of	of	ADP
fsr-3833	388	30	the	the	DET
fsr-3833	388	31	tradeoff	tradeoff	NOUN
fsr-3833	388	32	239	239	NUM
fsr-3833	388	33	table	table	NOUN
fsr-3833	388	34	4	4	NUM
fsr-3833	388	35	accumulation	accumulation	NOUN
fsr-3833	388	36	of	of	ADP
fsr-3833	388	37	outright	outright	ADJ
fsr-3833	388	38	investment	investment	NOUN
fsr-3833	388	39	vs.	vs.	ADP
fsr-3833	388	40	nondeductible	nondeductible	ADJ
fsr-3833	388	41	ira	ira	PROPN
fsr-3833	388	42	invested	invest	VERB
fsr-3833	388	43	in	in	ADP
fsr-3833	388	44	aggressive	aggressive	ADJ
fsr-3833	388	45	growth	growth	NOUN
fsr-3833	388	46	funds	fund	NOUN
fsr-3833	388	47	aggressive	aggressive	ADJ
fsr-3833	388	48	growth	growth	NOUN
fsr-3833	388	49	funds	fund	NOUN
fsr-3833	388	50	r	r	NOUN
fsr-3833	388	51	po	po	NOUN
fsr-3833	388	52	pc8	pc8	PROPN
fsr-3833	388	53	outright	outright	PROPN
fsr-3833	388	54	ira	ira	PROPN
fsr-3833	388	55	fidelity	fidelity	PROPN
fsr-3833	388	56	select	select	ADJ
fsr-3833	388	57	air	air	NOUN
fsr-3833	388	58	0.1200	0.1200	NUM
fsr-3833	388	59	0.0000	0.0000	NUM
fsr-3833	388	60	0.2707	0.2707	NUM
fsr-3833	388	61	7.4168	7.4168	NUM
fsr-3833	388	62	6.9659	6.9659	NUM
fsr-3833	388	63	transportation	transportation	NOUN
fsr-3833	388	64	*	*	PUNCT
fsr-3833	388	65	fidelity	fidelity	PROPN
fsr-3833	388	66	select	select	VERB
fsr-3833	388	67	automotive	automotive	ADJ
fsr-3833	388	68	*	*	PUNCT
fsr-3833	388	69	0.1700	0.1700	NUM
fsr-3833	388	70	0.0214	0.0214	NUM
fsr-3833	388	71	0.2994	0.2994	NUM
fsr-3833	388	72	16.4035	16.4035	NUM
fsr-3833	388	73	16.2529	16.2529	NUM
fsr-3833	388	74	git	git	PROPN
fsr-3833	388	75	equity	equity	PROPN
fsr-3833	388	76	trust	trust	PROPN
fsr-3833	388	77	special	special	ADJ
fsr-3833	388	78	0.0890	0.0890	NUM
fsr-3833	388	79	0.0794	0.0794	NUM
fsr-3833	388	80	1.8833	1.8833	NUM
fsr-3833	388	81	3.4111	3.4111	NUM
fsr-3833	388	82	4.1067	4.1067	NUM
fsr-3833	388	83	growth	growth	NOUN
fsr-3833	388	84	invesco	invesco	PROPN
fsr-3833	388	85	emerging	emerge	VERB
fsr-3833	388	86	growth	growth	NOUN
fsr-3833	388	87	0.1670	0.1670	NUM
fsr-3833	389	1	0.0068	0.0068	NUM
fsr-3833	389	2	0.5372	0.5372	NUM
fsr-3833	389	3	14.4655	14.4655	NUM
fsr-3833	389	4	15.4549	15.4549	NUM
fsr-3833	389	5	invesco	invesco	PROPN
fsr-3833	389	6	strategic	strategic	ADJ
fsr-3833	389	7	portfolio	portfolio	NOUN
fsr-3833	389	8	0.0710	0.0710	NUM
fsr-3833	389	9	0.0086	0.0086	NUM
fsr-3833	389	10	0.7806	0.7806	NUM
fsr-3833	389	11	3.0808	3.0808	NUM
fsr-3833	389	12	3.0304	3.0304	NUM
fsr-3833	389	13	health	health	NOUN
fsr-3833	389	14	science	science	NOUN
fsr-3833	389	15	*	*	PUNCT
fsr-3833	389	16	janus	janus	PROPN
fsr-3833	389	17	twenty	twenty	NUM
fsr-3833	389	18	0.1130	0.1130	NUM
fsr-3833	389	19	0.1941	0.1941	NUM
fsr-3833	389	20	0.5894	0.5894	NUM
fsr-3833	389	21	5.6496	5.6496	NUM
fsr-3833	389	22	6.1815	6.1815	NUM
fsr-3833	389	23	janus	janus	PROPN
fsr-3833	389	24	venture	venture	NOUN
fsr-3833	389	25	0.1100	0.1100	NUM
fsr-3833	389	26	0.1910	0.1910	NUM
fsr-3833	389	27	0.6133	0.6133	NUM
fsr-3833	389	28	5.3836	5.3836	NUM
fsr-3833	389	29	5.8730	5.8730	NUM
fsr-3833	389	30	legg	legg	NOUN
fsr-3833	389	31	mason	mason	PROPN
fsr-3833	389	32	special	special	PROPN
fsr-3833	389	33	0.1440	0.1440	NUM
fsr-3833	389	34	0.0117	0.0117	NUM
fsr-3833	389	35	0.2283	0.2283	NUM
fsr-3833	389	36	11.0946	11.0946	NUM
fsr-3833	389	37	10.4811	10.4811	NUM
fsr-3833	389	38	investment	investment	NOUN
fsr-3833	389	39	trust	trust	NOUN
fsr-3833	389	40	*	*	PUNCT
fsr-3833	389	41	sit	sit	VERB
fsr-3833	389	42	mid	mid	ADJ
fsr-3833	389	43	cap	cap	NOUN
fsr-3833	389	44	growth	growth	NOUN
fsr-3833	389	45	0.1140	0.1140	NUM
fsr-3833	389	46	0.0067	0.0067	NUM
fsr-3833	389	47	0.7257	0.7257	NUM
fsr-3833	389	48	6.0566	6.0566	NUM
fsr-3833	389	49	6.2880	6.2880	NUM
fsr-3833	389	50	wasatch	wasatch	NOUN
fsr-3833	389	51	aggressive	aggressive	ADJ
fsr-3833	389	52	equity	equity	NOUN
fsr-3833	389	53	*	*	PUNCT
fsr-3833	389	54	0.1270	0.1270	NUM
fsr-3833	389	55	0.0000	0.0000	NUM
fsr-3833	389	56	0.4225	0.4225	NUM
fsr-3833	389	57	8.0112	8.0112	NUM
fsr-3833	389	58	7.8492	7.8492	NUM
fsr-3833	389	59	mean	mean	VERB
fsr-3833	389	60	0.1225	0.1225	PRON
fsr-3833	389	61	0.0520	0.0520	NUM
fsr-3833	389	62	0.6350	0.6350	NUM
fsr-3833	389	63	8.0973	8.0973	NUM
fsr-3833	389	64	8.2484	8.2484	NUM
fsr-3833	389	65	note	note	NOUN
fsr-3833	389	66	:	:	PUNCT
fsr-3833	389	67	*	*	PUNCT
fsr-3833	389	68	outright	outright	ADJ
fsr-3833	389	69	investment	investment	NOUN
fsr-3833	389	70	exceeds	exceed	VERB
fsr-3833	389	71	nondeductible	nondeductible	ADJ
fsr-3833	389	72	ira	ira	PROPN
fsr-3833	389	73	table	table	NOUN
fsr-3833	389	74	5	5	NUM
fsr-3833	389	75	accumulation	accumulation	NOUN
fsr-3833	389	76	of	of	ADP
fsr-3833	389	77	outright	outright	ADJ
fsr-3833	389	78	investment	investment	NOUN
fsr-3833	389	79	vs.	vs.	ADP
fsr-3833	389	80	nondeductible	nondeductible	ADJ
fsr-3833	389	81	ira	ira	PROPN
fsr-3833	389	82	invested	invest	VERB
fsr-3833	389	83	in	in	ADP
fsr-3833	389	84	growth	growth	NOUN
fsr-3833	389	85	funds	fund	NOUN
fsr-3833	389	86	growth	growth	NOUN
fsr-3833	389	87	funds	fund	NOUN
fsr-3833	389	88	r	r	NOUN
fsr-3833	389	89	po	po	NOUN
fsr-3833	389	90	acorn	acorn	NOUN
fsr-3833	389	91	investment	investment	NOUN
fsr-3833	389	92	trust	trust	NOUN
fsr-3833	389	93	:	:	PUNCT
fsr-3833	389	94	0.1760	0.1760	NUM
fsr-3833	389	95	0.0487	0.0487	NUM
fsr-3833	389	96	acorn	acorn	ADJ
fsr-3833	389	97	fidelity	fidelity	PROPN
fsr-3833	389	98	select	select	ADJ
fsr-3833	389	99	insurance	insurance	NOUN
fsr-3833	389	100	*	*	PUNCT
fsr-3833	389	101	0.1710	0.1710	NUM
fsr-3833	389	102	0.0076	0.0076	NUM
fsr-3833	389	103	gradison	gradison	NOUN
fsr-3833	389	104	mcdonald	mcdonald	PROPN
fsr-3833	389	105	0.1500	0.1500	NUM
fsr-3833	389	106	0.1031	0.1031	NUM
fsr-3833	389	107	established	establish	VERB
fsr-3833	389	108	value	value	NOUN
fsr-3833	389	109	ia1	ia1	NOUN
fsr-3833	389	110	regional	regional	ADJ
fsr-3833	389	111	0.1170	0.1170	NUM
fsr-3833	389	112	0.0688	0.0688	NUM
fsr-3833	389	113	ia1	ia1	NOUN
fsr-3833	389	114	value	value	NOUN
fsr-3833	389	115	0.1340	0.1340	NUM
fsr-3833	389	116	0.0349	0.0349	NUM
fsr-3833	389	117	scout	scout	NOUN
fsr-3833	389	118	regional	regional	ADJ
fsr-3833	389	119	0.0980	0.0980	NUM
fsr-3833	389	120	0.1818	0.1818	NUM
fsr-3833	389	121	sentry	sentry	NOUN
fsr-3833	390	1	0.1200	0.1200	NUM
fsr-3833	390	2	0.1058	0.1058	NUM
fsr-3833	390	3	sound	sound	NOUN
fsr-3833	390	4	shore	shore	NOUN
fsr-3833	390	5	0.1860	0.1860	NUM
fsr-3833	390	6	0.0540	0.0540	NUM
fsr-3833	390	7	twentieth	twentieth	ADJ
fsr-3833	390	8	century	century	NOUN
fsr-3833	390	9	heritage	heritage	NOUN
fsr-3833	390	10	0.1260	0.1260	NUM
fsr-3833	390	11	0.0498	0.0498	NUM
fsr-3833	390	12	vanguard	vanguard	NOUN
fsr-3833	390	13	primecap	primecap	NOUN
fsr-3833	390	14	*	*	PUNCT
fsr-3833	391	1	0.1800	0.1800	NUM
fsr-3833	391	2	0.0440	0.0440	NUM
fsr-3833	391	3	mean	mean	VERB
fsr-3833	391	4	0.1458	0.1458	NUM
fsr-3833	391	5	0.0699	0.0699	NUM
fsr-3833	391	6	note	note	NOUN
fsr-3833	391	7	:	:	PUNCT
fsr-3833	391	8	*	*	PUNCT
fsr-3833	391	9	outright	outright	ADJ
fsr-3833	391	10	investment	investment	NOUN
fsr-3833	391	11	exceeds	exceed	VERB
fsr-3833	391	12	nondeductible	nondeductible	ADJ
fsr-3833	391	13	ira	ira	PROPN
fsr-3833	391	14	pc	pc	PROPN
fsr-3833	391	15	,	,	PUNCT
fsr-3833	391	16	0.3938	0.3938	NUM
fsr-3833	392	1	0.3183	0.3183	NUM
fsr-3833	392	2	0.3189	0.3189	NUM
fsr-3833	392	3	0.807	0.807	NUM
fsr-3833	392	4	1	1	NUM
fsr-3833	392	5	0.6322	0.6322	NUM
fsr-3833	392	6	0.3459	0.3459	NUM
fsr-3833	392	7	0.4449	0.4449	NUM
fsr-3833	392	8	0.5308	0.5308	NUM
fsr-3833	392	9	0.4848	0.4848	NUM
fsr-3833	392	10	0.1463	0.1463	NUM
fsr-3833	392	11	0.4423	0.4423	NUM
fsr-3833	392	12	outright	outright	ADJ
fsr-3833	392	13	ira	ira	PROPN
fsr-3833	392	14	17.0372	17.0372	NUM
fsr-3833	392	15	17.9702	17.9702	NUM
fsr-3833	392	16	16.7133	16.7133	NUM
fsr-3833	392	17	16.5276	16.5276	NUM
fsr-3833	392	18	11.2298	11.2298	NUM
fsr-3833	392	19	11.6029	11.6029	NUM
fsr-3833	392	20	6.0531	6.0531	NUM
fsr-3833	392	21	6.6183	6.6183	NUM
fsr-3833	392	22	8.3062	8.3062	NUM
fsr-3833	392	23	8.8432	8.8432	NUM
fsr-3833	392	24	4.7268	4.7268	NUM
fsr-3833	392	25	4.7861	4.7861	NUM
fsr-3833	392	26	6.7613	6.7613	NUM
fsr-3833	392	27	6.9659	6.9659	NUM
fsr-3833	392	28	18.6919	18.6919	NUM
fsr-3833	392	29	21.2291	21.2291	NUM
fsr-3833	392	30	7.5645	7.5645	NUM
fsr-3833	392	31	7.7	7.7	NUM
fsr-3833	392	32	166	166	NUM
fsr-3833	392	33	20.1269	20.1269	NUM
fsr-3833	392	34	19.2112	19.2112	NUM
fsr-3833	392	35	11.7211	11.7211	NUM
fsr-3833	392	36	12.1471	12.1471	NUM
fsr-3833	392	37	mulation	mulation	NOUN
fsr-3833	392	38	of	of	ADP
fsr-3833	392	39	one	one	NUM
fsr-3833	392	40	dollar	dollar	NOUN
fsr-3833	392	41	invested	invest	VERB
fsr-3833	392	42	in	in	ADP
fsr-3833	392	43	a	a	DET
fsr-3833	392	44	nondeductible	nondeductible	ADJ
fsr-3833	392	45	ira	ira	PROPN
fsr-3833	392	46	.	.	PUNCT
fsr-3833	393	1	it	it	PRON
fsr-3833	393	2	is	be	AUX
fsr-3833	393	3	anticipated	anticipate	VERB
fsr-3833	393	4	that	that	SCONJ
fsr-3833	393	5	,	,	PUNCT
fsr-3833	393	6	if	if	SCONJ
fsr-3833	393	7	the	the	DET
fsr-3833	393	8	outright	outright	ADJ
fsr-3833	393	9	investment	investment	NOUN
fsr-3833	393	10	is	be	AUX
fsr-3833	393	11	to	to	PART
fsr-3833	393	12	outperform	outperform	VERB
fsr-3833	393	13	the	the	DET
fsr-3833	393	14	nondeductible	nondeductible	ADJ
fsr-3833	393	15	ira	ira	PROPN
fsr-3833	393	16	,	,	PUNCT
fsr-3833	393	17	it	it	PRON
fsr-3833	393	18	will	will	AUX
fsr-3833	393	19	most	most	ADV
fsr-3833	393	20	likely	likely	ADV
fsr-3833	393	21	occur	occur	VERB
fsr-3833	393	22	for	for	ADP
fsr-3833	393	23	aggressive	aggressive	ADJ
fsr-3833	393	24	growth	growth	NOUN
fsr-3833	393	25	funds	fund	NOUN
fsr-3833	393	26	and	and	CCONJ
fsr-3833	393	27	growth	growth	NOUN
fsr-3833	393	28	funds	fund	NOUN
fsr-3833	393	29	.	.	PUNCT
fsr-3833	394	1	these	these	DET
fsr-3833	394	2	funds	fund	NOUN
fsr-3833	394	3	have	have	VERB
fsr-3833	394	4	lower	low	ADJ
fsr-3833	394	5	dividends	dividend	NOUN
fsr-3833	394	6	that	that	PRON
fsr-3833	394	7	are	be	AUX
fsr-3833	394	8	subject	subject	ADJ
fsr-3833	394	9	to	to	AUX
fsr-3833	394	10	cur	cur	VERB
fsr-3833	394	11	rent	rent	NOUN
fsr-3833	394	12	income	income	NOUN
fsr-3833	394	13	taxation	taxation	NOUN
fsr-3833	394	14	at	at	ADP
fsr-3833	394	15	the	the	DET
fsr-3833	394	16	higher	high	ADJ
fsr-3833	394	17	ordinary	ordinary	ADJ
fsr-3833	394	18	income	income	NOUN
fsr-3833	394	19	tax	tax	NOUN
fsr-3833	394	20	rates	rate	NOUN
fsr-3833	394	21	.	.	PUNCT
fsr-3833	395	1	table	table	NOUN
fsr-3833	395	2	4	4	NUM
fsr-3833	395	3	contains	contain	VERB
fsr-3833	395	4	the	the	DET
fsr-3833	395	5	results	result	NOUN
fsr-3833	395	6	for	for	ADP
fsr-3833	395	7	the	the	DET
fsr-3833	395	8	ten	ten	NUM
fsr-3833	395	9	randomly	randomly	ADV
fsr-3833	395	10	-	-	PUNCT
fsr-3833	395	11	selected	select	VERB
fsr-3833	395	12	aggressive	aggressive	ADJ
fsr-3833	395	13	growth	growth	NOUN
fsr-3833	395	14	funds	fund	NOUN
fsr-3833	395	15	.	.	PUNCT
fsr-3833	396	1	while	while	SCONJ
fsr-3833	396	2	these	these	DET
fsr-3833	396	3	funds	fund	NOUN
fsr-3833	396	4	generally	generally	ADV
fsr-3833	396	5	have	have	VERB
fsr-3833	396	6	fairly	fairly	ADV
fsr-3833	396	7	low	low	ADJ
fsr-3833	396	8	dividend	dividend	NOUN
fsr-3833	396	9	distributions	distribution	NOUN
fsr-3833	396	10	(	(	PUNCT
fsr-3833	396	11	mean	mean	INTJ
fsr-3833	396	12	p.	p.	NOUN
fsr-3833	396	13	=	=	PUNCT
fsr-3833	397	1	0.0520	0.0520	NUM
fsr-3833	397	2	)	)	PUNCT
fsr-3833	397	3	,	,	PUNCT
fsr-3833	397	4	they	they	PRON
fsr-3833	397	5	often	often	ADV
fsr-3833	397	6	have	have	VERB
fsr-3833	397	7	significant	significant	ADJ
fsr-3833	397	8	capital	capital	NOUN
fsr-3833	397	9	gain	gain	NOUN
fsr-3833	397	10	distributions	distribution	NOUN
fsr-3833	397	11	(	(	PUNCT
fsr-3833	397	12	mean	mean	INTJ
fsr-3833	397	13	peg	peg	NOUN
fsr-3833	397	14	=	=	SYM
fsr-3833	397	15	0.6350	0.6350	NUM
fsr-3833	397	16	)	)	PUNCT
fsr-3833	397	17	.	.	PUNCT
fsr-3833	398	1	however	however	ADV
fsr-3833	398	2	,	,	PUNCT
fsr-3833	398	3	the	the	DET
fsr-3833	398	4	lower	low	ADJ
fsr-3833	398	5	tax	tax	NOUN
fsr-3833	398	6	rate	rate	NOUN
fsr-3833	398	7	on	on	ADP
fsr-3833	398	8	capital	capital	NOUN
fsr-3833	398	9	gain	gain	NOUN
fsr-3833	398	10	distributions	distribution	NOUN
fsr-3833	398	11	does	do	AUX
fsr-3833	398	12	not	not	PART
fsr-3833	398	13	provide	provide	VERB
fsr-3833	398	14	as	as	ADV
fsr-3833	398	15	large	large	ADJ
fsr-3833	398	16	a	a	DET
fsr-3833	398	17	tax	tax	NOUN
fsr-3833	398	18	drag	drag	NOUN
fsr-3833	398	19	as	as	ADP
fsr-3833	398	20	the	the	DET
fsr-3833	398	21	ordi	ordi	NOUN
fsr-3833	398	22	nary	nary	ADJ
fsr-3833	398	23	tax	tax	NOUN
fsr-3833	398	24	on	on	ADP
fsr-3833	398	25	dividend	dividend	NOUN
fsr-3833	398	26	distributions	distribution	NOUN
fsr-3833	398	27	.	.	PUNCT
fsr-3833	399	1	the	the	DET
fsr-3833	399	2	accumulation	accumulation	NOUN
fsr-3833	399	3	of	of	ADP
fsr-3833	399	4	the	the	DET
fsr-3833	399	5	outright	outright	ADJ
fsr-3833	399	6	investment	investment	NOUN
fsr-3833	399	7	exceeds	exceed	VERB
fsr-3833	399	8	the	the	DET
fsr-3833	399	9	accumulation	accumulation	NOUN
fsr-3833	399	10	in	in	ADP
fsr-3833	399	11	the	the	DET
fsr-3833	399	12	nondeductible	nondeductible	ADJ
fsr-3833	399	13	ira	ira	PROPN
fsr-3833	399	14	for	for	ADP
fsr-3833	399	15	five	five	NUM
fsr-3833	399	16	of	of	ADP
fsr-3833	399	17	the	the	DET
fsr-3833	399	18	ten	ten	NUM
fsr-3833	399	19	mutual	mutual	ADJ
fsr-3833	399	20	funds	fund	NOUN
fsr-3833	399	21	.	.	PUNCT
fsr-3833	400	1	for	for	SCONJ
fsr-3833	400	2	the	the	DET
fsr-3833	400	3	five	five	NUM
fsr-3833	400	4	240	240	NUM
fsr-3833	400	5	financial	financial	ADJ
fsr-3833	400	6	services	service	NOUN
fsr-3833	400	7	review	review	NOUN
fsr-3833	400	8	6(4	6(4	NUM
fsr-3833	400	9	)	)	PUNCT
fsr-3833	400	10	1997	1997	NUM
fsr-3833	400	11	table	table	NOUN
fsr-3833	400	12	6	6	NUM
fsr-3833	400	13	accumulation	accumulation	NOUN
fsr-3833	400	14	of	of	ADP
fsr-3833	400	15	outright	outright	ADJ
fsr-3833	400	16	investment	investment	NOUN
fsr-3833	400	17	vs.	vs.	ADP
fsr-3833	400	18	nondeductible	nondeductible	ADJ
fsr-3833	400	19	ira	ira	PROPN
fsr-3833	400	20	invested	invest	VERB
fsr-3833	400	21	in	in	ADP
fsr-3833	400	22	growth	growth	NOUN
fsr-3833	400	23	and	and	CCONJ
fsr-3833	400	24	income	income	NOUN
fsr-3833	400	25	funds	fund	NOUN
fsr-3833	400	26	growth	growth	NOUN
fsr-3833	400	27	and	and	CCONJ
fsr-3833	400	28	income	income	NOUN
fsr-3833	400	29	funds	fund	NOUN
fsr-3833	400	30	r	r	NOUN
fsr-3833	400	31	po	po	NOUN
fsr-3833	400	32	dreyfus	dreyfus	NOUN
fsr-3833	400	33	0.0900	0.0900	NUM
fsr-3833	400	34	0.1996	0.1996	NUM
fsr-3833	400	35	fidelity	fidelity	PROPN
fsr-3833	400	36	convertible	convertible	ADJ
fsr-3833	400	37	0.1410	0.1410	NUM
fsr-3833	400	38	0.4200	0.4200	NUM
fsr-3833	400	39	securities	security	NOUN
fsr-3833	400	40	harbor	harbor	NOUN
fsr-3833	400	41	value	value	NOUN
fsr-3833	400	42	0.1370	0.1370	NUM
fsr-3833	400	43	0.2018	0.2018	NUM
fsr-3833	400	44	hotchkis	hotchkis	PROPN
fsr-3833	400	45	&	&	CCONJ
fsr-3833	400	46	wiley	wiley	PROPN
fsr-3833	400	47	equity	equity	NOUN
fsr-3833	400	48	0.1490	0.1490	NUM
fsr-3833	400	49	0.2045	0.2045	NUM
fsr-3833	400	50	income	income	NOUN
fsr-3833	400	51	schwab	schwab	NOUN
fsr-3833	400	52	looo	looo	X
fsr-3833	400	53	*	*	PROPN
fsr-3833	400	54	0.1450	0.1450	NUM
fsr-3833	400	55	0.1280	0.1280	NUM
fsr-3833	400	56	selected	select	VERB
fsr-3833	400	57	american	american	ADJ
fsr-3833	400	58	shares	share	NOUN
fsr-3833	400	59	0.1420	0.1420	NUM
fsr-3833	400	60	0.0903	0.0903	NUM
fsr-3833	400	61	sit	sit	VERB
fsr-3833	400	62	large	large	ADJ
fsr-3833	400	63	cap	cap	NOUN
fsr-3833	400	64	growth	growth	NOUN
fsr-3833	400	65	0.1250	0.1250	NUM
fsr-3833	400	66	0.0489	0.0489	NUM
fsr-3833	400	67	t.	t.	PROPN
fsr-3833	400	68	rowe	rowe	PROPN
fsr-3833	400	69	price	price	PROPN
fsr-3833	400	70	equity	equity	PROPN
fsr-3833	400	71	index	index	PROPN
fsr-3833	400	72	*	*	PROPN
fsr-3833	400	73	0.1470	0.1470	NUM
fsr-3833	400	74	0.1621	0.1621	NUM
fsr-3833	400	75	usaa	usaa	PROPN
fsr-3833	400	76	income	income	NOUN
fsr-3833	400	77	stock	stock	NOUN
fsr-3833	400	78	0.1260	0.1260	NUM
fsr-3833	400	79	0.4226	0.4226	NUM
fsr-3833	400	80	wpg	wpg	NOUN
fsr-3833	400	81	growth	growth	NOUN
fsr-3833	400	82	&	&	CCONJ
fsr-3833	400	83	income	income	VERB
fsr-3833	400	84	0.1420	0.1420	NUM
fsr-3833	400	85	0.167	0.167	NUM
fsr-3833	400	86	1	1	NUM
fsr-3833	400	87	mean	mean	NOUN
fsr-3833	400	88	0.1344	0.1344	NUM
fsr-3833	400	89	0.2046	0.2046	NUM
fsr-3833	400	90	note	note	NOUN
fsr-3833	400	91	:	:	PUNCT
fsr-3833	400	92	*	*	PUNCT
fsr-3833	400	93	outright	outright	ADJ
fsr-3833	400	94	investment	investment	NOUN
fsr-3833	400	95	exceeds	exceed	VERB
fsr-3833	400	96	nondeductible	nondeductible	ADJ
fsr-3833	400	97	ira	ira	PROPN
fsr-3833	400	98	pc	pc	PROPN
fsr-3833	400	99	,	,	PUNCT
fsr-3833	400	100	1.2332	1.2332	NUM
fsr-3833	400	101	0.3536	0.3536	NUM
fsr-3833	400	102	0.6086	0.6086	NUM
fsr-3833	400	103	0.3428	0.3428	NUM
fsr-3833	400	104	0.0000	0.0000	NUM
fsr-3833	400	105	0.648	0.648	NUM
fsr-3833	400	106	1	1	NUM
fsr-3833	400	107	0.469	0.469	NUM
fsr-3833	400	108	i	i	NOUN
fsr-3833	400	109	0.0758	0.0758	NUM
fsr-3833	401	1	0.1720	0.1720	NUM
fsr-3833	401	2	0.6332	0.6332	NUM
fsr-3833	401	3	0.4536	0.4536	NUM
fsr-3833	401	4	outright	outright	ADJ
fsr-3833	401	5	ira	ira	PROPN
fsr-3833	401	6	3.6386	3.6386	NUM
fsr-3833	401	7	4.1770	4.1770	NUM
fsr-3833	401	8	8.0365	8.0365	NUM
fsr-3833	401	9	9.9608	9.9608	NUM
fsr-3833	401	10	7.9806	7.9806	NUM
fsr-3833	401	11	9.3062	9.3062	NUM
fsr-3833	401	12	10.3054	10.3054	NUM
fsr-3833	401	13	11.4081	11.4081	NUM
fsr-3833	401	14	11.2814	11.2814	NUM
fsr-3833	401	15	10.6604	10.6604	NUM
fsr-3833	401	16	9.0479	9.0479	NUM
fsr-3833	401	17	10.1313	10.1313	NUM
fsr-3833	401	18	7.4788	7.4788	NUM
fsr-3833	401	19	7.5861	7.5861	NUM
fsr-3833	401	20	11.1446	11.1446	NUM
fsr-3833	401	21	11.0281	11.0281	NUM
fsr-3833	401	22	6.7669	6.7669	NUM
fsr-3833	401	23	7.7166	7.7166	NUM
fsr-3833	401	24	8.6940	8.6940	NUM
fsr-3833	401	25	10.1313	10.1313	NUM
fsr-3833	401	26	8.4375	8.4375	NUM
fsr-3833	401	27	9.2046	9.2046	NUM
fsr-3833	401	28	table	table	NOUN
fsr-3833	401	29	7	7	NUM
fsr-3833	401	30	accumulation	accumulation	NOUN
fsr-3833	401	31	of	of	ADP
fsr-3833	401	32	outright	outright	ADJ
fsr-3833	401	33	investment	investment	NOUN
fsr-3833	401	34	vs.	vs.	ADP
fsr-3833	401	35	nondeductible	nondeductible	ADJ
fsr-3833	401	36	ira	ira	PROPN
fsr-3833	401	37	invested	invest	VERB
fsr-3833	401	38	in	in	ADP
fsr-3833	401	39	balanced	balanced	ADJ
fsr-3833	401	40	funds	fund	NOUN
fsr-3833	401	41	balanced	balanced	ADJ
fsr-3833	401	42	funds	fund	NOUN
fsr-3833	401	43	bb&k	bb&k	PROPN
fsr-3833	401	44	diversa	diversa	PROPN
fsr-3833	401	45	dodge	dodge	PROPN
fsr-3833	401	46	and	and	CCONJ
fsr-3833	401	47	cox	cox	PROPN
fsr-3833	401	48	balanced	balance	VERB
fsr-3833	401	49	fidelity	fidelity	PROPN
fsr-3833	401	50	asset	asset	NOUN
fsr-3833	401	51	manager	manager	NOUN
fsr-3833	401	52	:	:	PUNCT
fsr-3833	401	53	growth	growth	NOUN
fsr-3833	401	54	greenspring	greenspre	VERB
fsr-3833	401	55	maxus	maxus	PROPN
fsr-3833	401	56	income	income	NOUN
fsr-3833	401	57	strong	strong	ADJ
fsr-3833	401	58	asset	asset	NOUN
fsr-3833	401	59	allocation	allocation	NOUN
fsr-3833	402	1	t.	t.	PROPN
fsr-3833	402	2	rowe	rowe	PROPN
fsr-3833	402	3	price	price	PROPN
fsr-3833	402	4	balanced	balanced	ADJ
fsr-3833	402	5	value	value	NOUN
fsr-3833	402	6	line	line	NOUN
fsr-3833	402	7	income	income	PROPN
fsr-3833	402	8	vanguard	vanguard	PROPN
fsr-3833	402	9	asset	asset	PROPN
fsr-3833	402	10	allocation	allocation	PROPN
fsr-3833	402	11	vanguard	vanguard	PROPN
fsr-3833	402	12	wellington	wellington	PROPN
fsr-3833	402	13	mean	mean	VERB
fsr-3833	403	1	r	r	NOUN
fsr-3833	403	2	0.0890	0.0890	NUM
fsr-3833	403	3	0.1370	0.1370	NUM
fsr-3833	403	4	0.1440	0.1440	NUM
fsr-3833	403	5	0.1480	0.1480	NUM
fsr-3833	403	6	0.2600	0.2600	NUM
fsr-3833	403	7	0.3184	0.3184	NUM
fsr-3833	403	8	9.8867	9.8867	NUM
fsr-3833	403	9	11.2165	11.2165	NUM
fsr-3833	403	10	0.0720	0.0720	NUM
fsr-3833	403	11	0.9572	0.9572	NUM
fsr-3833	403	12	0.0963	0.0963	NUM
fsr-3833	403	13	2.5865	2.5865	NUM
fsr-3833	403	14	3.0817	3.0817	NUM
fsr-3833	403	15	0.0940	0.0940	NUM
fsr-3833	403	16	0.4596	0.4596	NUM
fsr-3833	403	17	0.5722	0.5722	NUM
fsr-3833	403	18	3.8833	3.8833	NUM
fsr-3833	403	19	4.4710	4.4710	NUM
fsr-3833	403	20	0.1140	0.1140	NUM
fsr-3833	403	21	0.3508	0.3508	NUM
fsr-3833	403	22	0.1904	0.1904	NUM
fsr-3833	403	23	5.8195	5.8195	NUM
fsr-3833	403	24	6.2880	6.2880	NUM
fsr-3833	403	25	0.0930	0.0930	NUM
fsr-3833	403	26	0.3628	0.3628	NUM
fsr-3833	403	27	0.7866	0.7866	NUM
fsr-3833	403	28	3.8326	3.8326	NUM
fsr-3833	403	29	4.3956	4.3956	NUM
fsr-3833	403	30	0.1330	0.1330	NUM
fsr-3833	403	31	0.3040	0.3040	NUM
fsr-3833	403	32	0.2384	0.2384	NUM
fsr-3833	403	33	7.8637	7.8637	NUM
fsr-3833	403	34	8.6939	8.6939	NUM
fsr-3833	403	35	0.1340	0.1340	NUM
fsr-3833	403	36	0.3390	0.3390	NUM
fsr-3833	403	37	0.1393	0.1393	NUM
fsr-3833	403	38	8.0460	8.0460	NUM
fsr-3833	403	39	8.8432	8.8432	NUM
fsr-3833	403	40	0.1	0.1	NUM
fsr-3833	403	41	158	158	NUM
fsr-3833	403	42	0.3793	0.3793	NUM
fsr-3833	403	43	0.3070	0.3070	NUM
fsr-3833	403	44	6.4763	6.4763	NUM
fsr-3833	403	45	7.0884	7.0884	NUM
fsr-3833	403	46	po	po	NOUN
fsr-3833	403	47	0.3177	0.3177	NUM
fsr-3833	403	48	0.2964	0.2964	NUM
fsr-3833	403	49	0.1453	0.1453	NUM
fsr-3833	403	50	pcr	pcr	NOUN
fsr-3833	403	51	0.4023	0.4023	NUM
fsr-3833	403	52	0.0822	0.0822	NUM
fsr-3833	403	53	0.2440	0.2440	NUM
fsr-3833	403	54	outright	outright	ADJ
fsr-3833	403	55	ira	ira	PROPN
fsr-3833	403	56	3.8869	3.8869	NUM
fsr-3833	403	57	4.1067	4.1067	NUM
fsr-3833	403	58	8.7673	8.7673	NUM
fsr-3833	403	59	9.3062	9.3062	NUM
fsr-3833	403	60	10.1909	10.1909	NUM
fsr-3833	403	61	10.4811	10.4811	NUM
fsr-3833	403	62	funds	fund	NOUN
fsr-3833	403	63	where	where	SCONJ
fsr-3833	403	64	the	the	DET
fsr-3833	403	65	outright	outright	ADJ
fsr-3833	403	66	investment	investment	NOUN
fsr-3833	403	67	exceeds	exceed	VERB
fsr-3833	403	68	the	the	DET
fsr-3833	403	69	nondeductible	nondeductible	PROPN
fsr-3833	403	70	ira	ira	PROPN
fsr-3833	403	71	,	,	PUNCT
fsr-3833	403	72	the	the	DET
fsr-3833	403	73	mean	mean	ADJ
fsr-3833	403	74	p.	p.	NOUN
fsr-3833	403	75	is	be	AUX
fsr-3833	403	76	0.0083	0.0083	NUM
fsr-3833	403	77	and	and	CCONJ
fsr-3833	403	78	the	the	DET
fsr-3833	403	79	mean	mean	ADJ
fsr-3833	403	80	pcr	pcr	NOUN
fsr-3833	403	81	is	be	AUX
fsr-3833	403	82	0.4003	0.4003	NUM
fsr-3833	403	83	.	.	PUNCT
fsr-3833	404	1	for	for	ADP
fsr-3833	404	2	the	the	DET
fsr-3833	404	3	remaining	remain	VERB
fsr-3833	404	4	five	five	NUM
fsr-3833	404	5	funds	fund	NOUN
fsr-3833	404	6	,	,	PUNCT
fsr-3833	404	7	where	where	SCONJ
fsr-3833	404	8	the	the	DET
fsr-3833	404	9	nondeductible	nondeductible	ADJ
fsr-3833	404	10	ira	ira	PROPN
fsr-3833	404	11	accumulation	accumulation	NOUN
fsr-3833	404	12	is	be	AUX
fsr-3833	404	13	greater	great	ADJ
fsr-3833	404	14	,	,	PUNCT
fsr-3833	404	15	the	the	DET
fsr-3833	404	16	mean	mean	ADJ
fsr-3833	404	17	p.	p.	NOUN
fsr-3833	404	18	is	be	AUX
fsr-3833	404	19	0.0956	0.0956	NUM
fsr-3833	404	20	and	and	CCONJ
fsr-3833	404	21	the	the	DET
fsr-3833	404	22	mean	mean	ADJ
fsr-3833	404	23	peg	peg	NOUN
fsr-3833	404	24	is	be	AUX
fsr-3833	404	25	0.8698	0.8698	NUM
fsr-3833	404	26	.	.	PUNCT
fsr-3833	405	1	in	in	ADP
fsr-3833	405	2	table	table	NOUN
fsr-3833	405	3	5	5	NUM
fsr-3833	405	4	,	,	PUNCT
fsr-3833	405	5	we	we	PRON
fsr-3833	405	6	show	show	VERB
fsr-3833	405	7	the	the	DET
fsr-3833	405	8	accumulations	accumulation	NOUN
fsr-3833	405	9	for	for	ADP
fsr-3833	405	10	investments	investment	NOUN
fsr-3833	405	11	in	in	ADP
fsr-3833	405	12	ten	ten	NUM
fsr-3833	405	13	randomly	randomly	ADV
fsr-3833	405	14	-	-	PUNCT
fsr-3833	405	15	selected	select	VERB
fsr-3833	405	16	growth	growth	NOUN
fsr-3833	405	17	mutual	mutual	ADJ
fsr-3833	405	18	funds	fund	NOUN
fsr-3833	405	19	.	.	PUNCT
fsr-3833	406	1	the	the	DET
fsr-3833	406	2	mean	mean	ADJ
fsr-3833	406	3	dividend	dividend	NOUN
fsr-3833	406	4	distribution	distribution	NOUN
fsr-3833	406	5	(	(	PUNCT
fsr-3833	406	6	p	p	X
fsr-3833	406	7	,	,	PUNCT
fsr-3833	406	8	=	=	SYM
fsr-3833	406	9	0.0699	0.0699	NUM
fsr-3833	406	10	)	)	PUNCT
fsr-3833	406	11	is	be	AUX
fsr-3833	406	12	slightly	slightly	ADV
fsr-3833	406	13	larger	large	ADJ
fsr-3833	406	14	than	than	ADP
fsr-3833	406	15	for	for	ADP
fsr-3833	406	16	the	the	DET
fsr-3833	406	17	aggressive	aggressive	ADJ
fsr-3833	406	18	growth	growth	NOUN
fsr-3833	406	19	funds	fund	NOUN
fsr-3833	406	20	.	.	PUNCT
fsr-3833	407	1	however	however	ADV
fsr-3833	407	2	,	,	PUNCT
fsr-3833	407	3	the	the	DET
fsr-3833	407	4	mean	mean	ADJ
fsr-3833	407	5	capital	capital	NOUN
fsr-3833	407	6	gain	gain	VERB
fsr-3833	407	7	distribution	distribution	NOUN
fsr-3833	407	8	(	(	PUNCT
fsr-3833	407	9	pcg	pcg	PROPN
fsr-3833	407	10	=	=	SYM
fsr-3833	407	11	0.4423	0.4423	NUM
fsr-3833	407	12	)	)	PUNCT
fsr-3833	407	13	is	be	AUX
fsr-3833	407	14	considerably	considerably	ADV
fsr-3833	407	15	smaller	small	ADJ
fsr-3833	407	16	than	than	ADP
fsr-3833	407	17	for	for	ADP
fsr-3833	407	18	the	the	DET
fsr-3833	407	19	aggressive	aggressive	ADJ
fsr-3833	407	20	growth	growth	NOUN
fsr-3833	407	21	funds	fund	NOUN
fsr-3833	407	22	.	.	PUNCT
fsr-3833	408	1	the	the	DET
fsr-3833	408	2	accumulation	accumulation	NOUN
fsr-3833	408	3	in	in	ADP
fsr-3833	408	4	the	the	DET
fsr-3833	408	5	outright	outright	ADJ
fsr-3833	408	6	investment	investment	NOUN
fsr-3833	408	7	exceeds	exceed	VERB
fsr-3833	408	8	that	that	SCONJ
fsr-3833	408	9	in	in	ADP
fsr-3833	408	10	the	the	DET
fsr-3833	408	11	nondeductible	nondeductible	ADJ
fsr-3833	408	12	ira	ira	PROPN
fsr-3833	408	13	in	in	ADP
fsr-3833	408	14	only	only	ADV
fsr-3833	408	15	two	two	NUM
fsr-3833	408	16	of	of	ADP
fsr-3833	408	17	the	the	DET
fsr-3833	408	18	ten	ten	NUM
fsr-3833	408	19	funds	fund	NOUN
fsr-3833	408	20	.	.	PUNCT
fsr-3833	409	1	for	for	ADP
fsr-3833	409	2	the	the	DET
fsr-3833	409	3	two	two	NUM
fsr-3833	409	4	funds	fund	NOUN
fsr-3833	409	5	where	where	SCONJ
fsr-3833	409	6	the	the	DET
fsr-3833	409	7	outright	outright	ADJ
fsr-3833	409	8	investment	investment	NOUN
fsr-3833	409	9	exceeds	exceed	VERB
fsr-3833	409	10	the	the	DET
fsr-3833	409	11	nondeductible	nondeductible	PROPN
fsr-3833	409	12	ira	ira	PROPN
fsr-3833	409	13	,	,	PUNCT
fsr-3833	409	14	the	the	DET
fsr-3833	409	15	mean	mean	ADJ
fsr-3833	409	16	p.	p.	NOUN
fsr-3833	409	17	is	be	AUX
fsr-3833	409	18	0.0258	0.0258	NUM
fsr-3833	409	19	and	and	CCONJ
fsr-3833	409	20	the	the	DET
fsr-3833	409	21	mean	mean	ADJ
fsr-3833	409	22	peg	peg	NOUN
fsr-3833	409	23	is	be	AUX
fsr-3833	409	24	0.2323	0.2323	NUM
fsr-3833	409	25	.	.	PUNCT
fsr-3833	410	1	for	for	ADP
fsr-3833	410	2	the	the	DET
fsr-3833	410	3	eight	eight	NUM
fsr-3833	410	4	funds	fund	NOUN
fsr-3833	410	5	,	,	PUNCT
fsr-3833	410	6	where	where	SCONJ
fsr-3833	410	7	the	the	DET
fsr-3833	410	8	nondeductible	nondeductible	ADJ
fsr-3833	410	9	ira	ira	PROPN
fsr-3833	410	10	accumulation	accumulation	NOUN
fsr-3833	410	11	is	be	AUX
fsr-3833	410	12	greater	great	ADJ
fsr-3833	410	13	,	,	PUNCT
fsr-3833	410	14	the	the	DET
fsr-3833	410	15	mean	mean	ADJ
fsr-3833	410	16	p.	p.	NOUN
fsr-3833	410	17	is	be	AUX
fsr-3833	410	18	0.0809	0.0809	NUM
fsr-3833	410	19	and	and	CCONJ
fsr-3833	410	20	the	the	DET
fsr-3833	410	21	mean	mean	ADJ
fsr-3833	410	22	peg	peg	NOUN
fsr-3833	410	23	is	be	AUX
fsr-3833	410	24	0.4948	0.4948	NUM
fsr-3833	410	25	.	.	PUNCT
fsr-3833	411	1	next	next	ADV
fsr-3833	411	2	we	we	PRON
fsr-3833	411	3	examine	examine	VERB
fsr-3833	411	4	ten	ten	NUM
fsr-3833	411	5	randomly	randomly	ADV
fsr-3833	411	6	-	-	PUNCT
fsr-3833	411	7	selected	select	VERB
fsr-3833	411	8	growth	growth	NOUN
fsr-3833	411	9	and	and	CCONJ
fsr-3833	411	10	income	income	NOUN
fsr-3833	411	11	mutual	mutual	ADJ
fsr-3833	411	12	funds	fund	NOUN
fsr-3833	411	13	.	.	PUNCT
fsr-3833	412	1	the	the	DET
fsr-3833	412	2	mean	mean	ADJ
fsr-3833	412	3	dividend	dividend	NOUN
fsr-3833	412	4	distribution	distribution	NOUN
fsr-3833	412	5	(	(	PUNCT
fsr-3833	412	6	p	p	X
fsr-3833	412	7	,	,	PUNCT
fsr-3833	412	8	=	=	SYM
fsr-3833	412	9	0.2046	0.2046	NUM
fsr-3833	412	10	)	)	PUNCT
fsr-3833	412	11	is	be	AUX
fsr-3833	412	12	much	much	ADV
fsr-3833	412	13	larger	large	ADJ
fsr-3833	412	14	than	than	ADP
fsr-3833	412	15	for	for	ADP
fsr-3833	412	16	the	the	DET
fsr-3833	412	17	aggressive	aggressive	ADJ
fsr-3833	412	18	growth	growth	NOUN
fsr-3833	412	19	funds	fund	NOUN
fsr-3833	412	20	or	or	CCONJ
fsr-3833	412	21	for	for	ADP
fsr-3833	412	22	growth	growth	NOUN
fsr-3833	412	23	funds	fund	NOUN
fsr-3833	412	24	.	.	PUNCT
fsr-3833	413	1	as	as	SCONJ
fsr-3833	413	2	shown	show	VERB
fsr-3833	413	3	in	in	ADP
fsr-3833	413	4	table	table	NOUN
fsr-3833	413	5	6	6	NUM
fsr-3833	413	6	,	,	PUNCT
fsr-3833	413	7	the	the	DET
fsr-3833	413	8	outright	outright	ADJ
fsr-3833	413	9	investment	investment	NOUN
fsr-3833	413	10	exceeds	exceed	VERB
fsr-3833	413	11	the	the	DET
fsr-3833	413	12	nondeductible	nondeductible	ADJ
fsr-3833	413	13	an	an	DET
fsr-3833	413	14	analysis	analysis	NOUN
fsr-3833	413	15	of	of	ADP
fsr-3833	413	16	the	the	DET
fsr-3833	413	17	tradeoff	tradeoff	NOUN
fsr-3833	413	18	241	241	NUM
fsr-3833	413	19	ira	ira	PROPN
fsr-3833	413	20	for	for	ADP
fsr-3833	413	21	only	only	ADV
fsr-3833	413	22	two	two	NUM
fsr-3833	413	23	of	of	ADP
fsr-3833	413	24	the	the	DET
fsr-3833	413	25	ten	ten	NUM
fsr-3833	413	26	mutual	mutual	ADJ
fsr-3833	413	27	funds	fund	NOUN
fsr-3833	413	28	.	.	PUNCT
fsr-3833	414	1	for	for	ADP
fsr-3833	414	2	the	the	DET
fsr-3833	414	3	two	two	NUM
fsr-3833	414	4	funds	fund	NOUN
fsr-3833	414	5	where	where	SCONJ
fsr-3833	414	6	the	the	DET
fsr-3833	414	7	outright	outright	ADJ
fsr-3833	414	8	investment	investment	NOUN
fsr-3833	414	9	exceeds	exceed	VERB
fsr-3833	414	10	the	the	DET
fsr-3833	414	11	nondeductible	nondeductible	PROPN
fsr-3833	414	12	ira	ira	PROPN
fsr-3833	414	13	,	,	PUNCT
fsr-3833	414	14	the	the	DET
fsr-3833	414	15	mean	mean	ADJ
fsr-3833	414	16	p.	p.	NOUN
fsr-3833	414	17	is	be	AUX
fsr-3833	414	18	0.1454	0.1454	NUM
fsr-3833	414	19	and	and	CCONJ
fsr-3833	414	20	the	the	DET
fsr-3833	414	21	mean	mean	ADJ
fsr-3833	414	22	peg	peg	NOUN
fsr-3833	414	23	is	be	AUX
fsr-3833	414	24	0.0379	0.0379	NUM
fsr-3833	414	25	.	.	PUNCT
fsr-3833	415	1	for	for	ADP
fsr-3833	415	2	the	the	DET
fsr-3833	415	3	remaining	remain	VERB
fsr-3833	415	4	eight	eight	NUM
fsr-3833	415	5	funds	fund	NOUN
fsr-3833	415	6	where	where	SCONJ
fsr-3833	415	7	the	the	DET
fsr-3833	415	8	nondeductible	nondeductible	ADJ
fsr-3833	415	9	ira	ira	PROPN
fsr-3833	415	10	accumulation	accumulation	NOUN
fsr-3833	415	11	is	be	AUX
fsr-3833	415	12	greater	great	ADJ
fsr-3833	415	13	,	,	PUNCT
fsr-3833	415	14	the	the	DET
fsr-3833	415	15	mean	mean	ADJ
fsr-3833	415	16	p.	p.	NOUN
fsr-3833	415	17	is	be	AUX
fsr-3833	415	18	0.2194	0.2194	NUM
fsr-3833	415	19	and	and	CCONJ
fsr-3833	415	20	the	the	DET
fsr-3833	415	21	meanpcg	meanpcg	NOUN
fsr-3833	415	22	is	be	AUX
fsr-3833	415	23	0.5575	0.5575	NUM
fsr-3833	415	24	.	.	PUNCT
fsr-3833	416	1	finally	finally	ADV
fsr-3833	416	2	,	,	PUNCT
fsr-3833	416	3	as	as	SCONJ
fsr-3833	416	4	shown	show	VERB
fsr-3833	416	5	in	in	ADP
fsr-3833	416	6	table	table	NOUN
fsr-3833	416	7	7	7	NUM
fsr-3833	416	8	,	,	PUNCT
fsr-3833	416	9	the	the	DET
fsr-3833	416	10	accumulation	accumulation	NOUN
fsr-3833	416	11	in	in	ADP
fsr-3833	416	12	the	the	DET
fsr-3833	416	13	outright	outright	ADJ
fsr-3833	416	14	investment	investment	NOUN
fsr-3833	416	15	does	do	AUX
fsr-3833	416	16	not	not	PART
fsr-3833	416	17	exceed	exceed	VERB
fsr-3833	416	18	the	the	DET
fsr-3833	416	19	accumulation	accumulation	NOUN
fsr-3833	416	20	in	in	ADP
fsr-3833	416	21	the	the	DET
fsr-3833	416	22	nondeductible	nondeductible	ADJ
fsr-3833	416	23	ira	ira	PROPN
fsr-3833	416	24	for	for	ADP
fsr-3833	416	25	any	any	PRON
fsr-3833	416	26	of	of	ADP
fsr-3833	416	27	the	the	DET
fsr-3833	416	28	balanced	balanced	ADJ
fsr-3833	416	29	mutual	mutual	ADJ
fsr-3833	416	30	funds	fund	NOUN
fsr-3833	416	31	.	.	PUNCT
fsr-3833	417	1	this	this	PRON
fsr-3833	417	2	was	be	AUX
fsr-3833	417	3	expected	expect	VERB
fsr-3833	417	4	since	since	SCONJ
fsr-3833	417	5	a	a	DET
fsr-3833	417	6	large	large	ADJ
fsr-3833	417	7	portion	portion	NOUN
fsr-3833	417	8	of	of	ADP
fsr-3833	417	9	the	the	DET
fsr-3833	417	10	returns	return	NOUN
fsr-3833	417	11	for	for	ADP
fsr-3833	417	12	balanced	balanced	ADJ
fsr-3833	417	13	funds	fund	NOUN
fsr-3833	417	14	is	be	AUX
fsr-3833	417	15	dividend	dividend	NOUN
fsr-3833	417	16	income	income	NOUN
fsr-3833	417	17	that	that	PRON
fsr-3833	417	18	is	be	AUX
fsr-3833	417	19	taxed	tax	VERB
fsr-3833	417	20	currently	currently	ADV
fsr-3833	417	21	and	and	CCONJ
fsr-3833	417	22	at	at	ADP
fsr-3833	417	23	the	the	DET
fsr-3833	417	24	ordinary	ordinary	ADJ
fsr-3833	417	25	income	income	NOUN
fsr-3833	417	26	tax	tax	NOUN
fsr-3833	417	27	rates	rate	NOUN
fsr-3833	417	28	.	.	PUNCT
fsr-3833	418	1	the	the	DET
fsr-3833	418	2	dividend	dividend	NOUN
fsr-3833	418	3	distribu	distribu	NOUN
fsr-3833	418	4	tions	tion	NOUN
fsr-3833	418	5	(	(	PUNCT
fsr-3833	418	6	mean	mean	INTJ
fsr-3833	418	7	po	po	X
fsr-3833	418	8	=	=	NOUN
fsr-3833	418	9	0.3793	0.3793	NUM
fsr-3833	418	10	)	)	PUNCT
fsr-3833	418	11	for	for	ADP
fsr-3833	418	12	this	this	DET
fsr-3833	418	13	group	group	NOUN
fsr-3833	418	14	of	of	ADP
fsr-3833	418	15	funds	fund	NOUN
fsr-3833	418	16	is	be	AUX
fsr-3833	418	17	much	much	ADV
fsr-3833	418	18	higher	high	ADJ
fsr-3833	418	19	than	than	ADP
fsr-3833	418	20	for	for	ADP
fsr-3833	418	21	the	the	DET
fsr-3833	418	22	other	other	ADJ
fsr-3833	418	23	three	three	NUM
fsr-3833	418	24	groups	group	NOUN
fsr-3833	418	25	of	of	ADP
fsr-3833	418	26	funds	fund	NOUN
fsr-3833	418	27	we	we	PRON
fsr-3833	418	28	examined	examine	VERB
fsr-3833	418	29	.	.	PUNCT
fsr-3833	419	1	also	also	ADV
fsr-3833	419	2	,	,	PUNCT
fsr-3833	419	3	the	the	DET
fsr-3833	419	4	capital	capital	NOUN
fsr-3833	419	5	gain	gain	VERB
fsr-3833	419	6	distributions	distribution	NOUN
fsr-3833	419	7	(	(	PUNCT
fsr-3833	419	8	mean	mean	INTJ
fsr-3833	419	9	peg	peg	NOUN
fsr-3833	419	10	=	=	NOUN
fsr-3833	419	11	0.3070	0.3070	NUM
fsr-3833	419	12	)	)	PUNCT
fsr-3833	419	13	remains	remain	VERB
fsr-3833	419	14	fairly	fairly	ADV
fsr-3833	419	15	high	high	ADJ
fsr-3833	419	16	.	.	PUNCT
fsr-3833	420	1	vi	vi	X
fsr-3833	420	2	.	.	NOUN
fsr-3833	420	3	conclusions	conclusion	NOUN
fsr-3833	420	4	and	and	CCONJ
fsr-3833	420	5	limitations	limitation	VERB
fsr-3833	420	6	the	the	DET
fsr-3833	420	7	taxpayer	taxpayer	NOUN
fsr-3833	420	8	relief	relief	PROPN
fsr-3833	420	9	act	act	NOUN
fsr-3833	420	10	of	of	ADP
fsr-3833	420	11	1997	1997	NUM
fsr-3833	420	12	created	create	VERB
fsr-3833	420	13	the	the	DET
fsr-3833	420	14	new	new	ADJ
fsr-3833	420	15	roth	roth	PROPN
fsr-3833	420	16	ira	ira	PROPN
fsr-3833	420	17	,	,	PUNCT
fsr-3833	420	18	adding	add	VERB
fsr-3833	420	19	another	another	DET
fsr-3833	420	20	retirement	retirement	NOUN
fsr-3833	420	21	investment	investment	NOUN
fsr-3833	420	22	alternative	alternative	NOUN
fsr-3833	420	23	.	.	PUNCT
fsr-3833	421	1	we	we	PRON
fsr-3833	421	2	compare	compare	VERB
fsr-3833	421	3	the	the	DET
fsr-3833	421	4	roth	roth	PROPN
fsr-3833	421	5	ira	ira	PROPN
fsr-3833	421	6	to	to	ADP
fsr-3833	421	7	the	the	DET
fsr-3833	421	8	deductible	deductible	ADJ
fsr-3833	421	9	ira	ira	PROPN
fsr-3833	421	10	and	and	CCONJ
fsr-3833	421	11	conclude	conclude	VERB
fsr-3833	421	12	that	that	SCONJ
fsr-3833	421	13	where	where	SCONJ
fsr-3833	421	14	an	an	DET
fsr-3833	421	15	individual	individual	NOUN
fsr-3833	421	16	remains	remain	VERB
fsr-3833	421	17	in	in	ADP
fsr-3833	421	18	the	the	DET
fsr-3833	421	19	same	same	ADJ
fsr-3833	421	20	ordinary	ordinary	ADJ
fsr-3833	421	21	income	income	NOUN
fsr-3833	421	22	tax	tax	NOUN
fsr-3833	421	23	bracket	bracket	NOUN
fsr-3833	421	24	when	when	SCONJ
fsr-3833	421	25	the	the	DET
fsr-3833	421	26	investment	investment	NOUN
fsr-3833	421	27	is	be	AUX
fsr-3833	421	28	withdrawn	withdraw	VERB
fsr-3833	421	29	as	as	ADP
fsr-3833	421	30	when	when	SCONJ
fsr-3833	421	31	the	the	DET
fsr-3833	421	32	investment	investment	NOUN
fsr-3833	421	33	is	be	AUX
fsr-3833	421	34	made	make	VERB
fsr-3833	421	35	,	,	PUNCT
fsr-3833	421	36	the	the	DET
fsr-3833	421	37	two	two	NUM
fsr-3833	421	38	types	type	NOUN
fsr-3833	421	39	of	of	ADP
fsr-3833	421	40	iras	ira	NOUN
fsr-3833	421	41	will	will	AUX
fsr-3833	421	42	accumulate	accumulate	VERB
fsr-3833	421	43	like	like	ADP
fsr-3833	421	44	amounts	amount	NOUN
fsr-3833	421	45	.	.	PUNCT
fsr-3833	422	1	on	on	ADP
fsr-3833	422	2	the	the	DET
fsr-3833	422	3	other	other	ADJ
fsr-3833	422	4	hand	hand	NOUN
fsr-3833	422	5	,	,	PUNCT
fsr-3833	422	6	an	an	DET
fsr-3833	422	7	individual	individual	NOUN
fsr-3833	422	8	who	who	PRON
fsr-3833	422	9	expects	expect	VERB
fsr-3833	422	10	to	to	PART
fsr-3833	422	11	be	be	AUX
fsr-3833	422	12	in	in	ADP
fsr-3833	422	13	a	a	DET
fsr-3833	422	14	lower	low	ADJ
fsr-3833	422	15	tax	tax	NOUN
fsr-3833	422	16	bracket	bracket	NOUN
fsr-3833	422	17	after	after	SCONJ
fsr-3833	422	18	retirement	retirement	NOUN
fsr-3833	422	19	will	will	AUX
fsr-3833	422	20	accumulate	accumulate	VERB
fsr-3833	422	21	a	a	DET
fsr-3833	422	22	larger	large	ADJ
fsr-3833	422	23	after	after	ADP
fsr-3833	422	24	-	-	PUNCT
fsr-3833	422	25	tax	tax	NOUN
fsr-3833	422	26	amount	amount	NOUN
fsr-3833	422	27	through	through	ADP
fsr-3833	422	28	a	a	DET
fsr-3833	422	29	deductible	deductible	ADJ
fsr-3833	422	30	ira	ira	PROPN
fsr-3833	422	31	while	while	SCONJ
fsr-3833	422	32	an	an	DET
fsr-3833	422	33	individual	individual	NOUN
fsr-3833	422	34	who	who	PRON
fsr-3833	422	35	expects	expect	VERB
fsr-3833	422	36	his	his	PRON
fsr-3833	422	37	or	or	CCONJ
fsr-3833	422	38	her	her	PRON
fsr-3833	422	39	tax	tax	NOUN
fsr-3833	422	40	bracket	bracket	NOUN
fsr-3833	422	41	to	to	PART
fsr-3833	422	42	decrease	decrease	VERB
fsr-3833	422	43	after	after	ADP
fsr-3833	422	44	retirement	retirement	NOUN
fsr-3833	422	45	will	will	AUX
fsr-3833	422	46	accumulate	accumulate	VERB
fsr-3833	422	47	a	a	DET
fsr-3833	422	48	larger	large	ADJ
fsr-3833	422	49	after	after	ADP
fsr-3833	422	50	-	-	PUNCT
fsr-3833	422	51	tax	tax	NOUN
fsr-3833	422	52	amount	amount	NOUN
fsr-3833	422	53	in	in	ADP
fsr-3833	422	54	a	a	DET
fsr-3833	422	55	roth	roth	PROPN
fsr-3833	422	56	ira	ira	PROPN
fsr-3833	422	57	.	.	PUNCT
fsr-3833	423	1	however	however	ADV
fsr-3833	423	2	,	,	PUNCT
fsr-3833	423	3	it	it	PRON
fsr-3833	423	4	should	should	AUX
fsr-3833	423	5	be	be	AUX
fsr-3833	423	6	emphasized	emphasize	VERB
fsr-3833	423	7	that	that	SCONJ
fsr-3833	423	8	while	while	SCONJ
fsr-3833	423	9	both	both	DET
fsr-3833	423	10	types	type	NOUN
fsr-3833	423	11	of	of	ADP
fsr-3833	423	12	iras	ira	NOUN
fsr-3833	423	13	allow	allow	VERB
fsr-3833	423	14	a	a	DET
fsr-3833	423	15	maximum	maximum	ADJ
fsr-3833	423	16	annual	annual	ADJ
fsr-3833	423	17	investment	investment	NOUN
fsr-3833	423	18	of	of	ADP
fsr-3833	423	19	$	$	SYM
fsr-3833	423	20	2,000	2,000	NUM
fsr-3833	423	21	,	,	PUNCT
fsr-3833	423	22	the	the	DET
fsr-3833	423	23	investor	investor	NOUN
fsr-3833	423	24	in	in	ADP
fsr-3833	423	25	a	a	DET
fsr-3833	423	26	deductible	deductible	ADJ
fsr-3833	423	27	ira	ira	PROPN
fsr-3833	423	28	has	have	VERB
fsr-3833	423	29	only	only	ADV
fsr-3833	423	30	a	a	DET
fsr-3833	423	31	net	net	ADJ
fsr-3833	423	32	investment	investment	NOUN
fsr-3833	423	33	of	of	ADP
fsr-3833	423	34	one	one	NUM
fsr-3833	423	35	minus	minus	ADP
fsr-3833	423	36	his	his	PRON
fsr-3833	423	37	or	or	CCONJ
fsr-3833	423	38	her	her	PRON
fsr-3833	423	39	marginal	marginal	ADJ
fsr-3833	423	40	tax	tax	NOUN
fsr-3833	423	41	rate	rate	NOUN
fsr-3833	423	42	times	time	VERB
fsr-3833	423	43	the	the	DET
fsr-3833	423	44	invest	inv	ADJ
fsr-3833	423	45	ment	ment	NOUN
fsr-3833	423	46	.	.	PUNCT
fsr-3833	424	1	therefore	therefore	ADV
fsr-3833	424	2	,	,	PUNCT
fsr-3833	424	3	the	the	DET
fsr-3833	424	4	roth	roth	PROPN
fsr-3833	424	5	ira	ira	PROPN
fsr-3833	424	6	generally	generally	ADV
fsr-3833	424	7	allows	allow	VERB
fsr-3833	424	8	an	an	DET
fsr-3833	424	9	individual	individual	NOUN
fsr-3833	424	10	to	to	PART
fsr-3833	424	11	shelter	shelter	VERB
fsr-3833	424	12	a	a	DET
fsr-3833	424	13	greater	great	ADJ
fsr-3833	424	14	amount	amount	NOUN
fsr-3833	424	15	.	.	PUNCT
fsr-3833	425	1	we	we	PRON
fsr-3833	425	2	also	also	ADV
fsr-3833	425	3	compare	compare	VERB
fsr-3833	425	4	the	the	DET
fsr-3833	425	5	tax	tax	NOUN
fsr-3833	425	6	-	-	PUNCT
fsr-3833	425	7	favored	favor	VERB
fsr-3833	425	8	iras	ira	NOUN
fsr-3833	425	9	(	(	PUNCT
fsr-3833	425	10	roth	roth	PROPN
fsr-3833	425	11	ira	ira	PROPN
fsr-3833	425	12	and	and	CCONJ
fsr-3833	425	13	deductible	deductible	ADJ
fsr-3833	425	14	ira	ira	PROPN
fsr-3833	425	15	)	)	PUNCT
fsr-3833	425	16	to	to	ADP
fsr-3833	425	17	a	a	DET
fsr-3833	425	18	nonde	nonde	PROPN
fsr-3833	425	19	ductible	ductible	PROPN
fsr-3833	425	20	ira	ira	PROPN
fsr-3833	425	21	.	.	PUNCT
fsr-3833	426	1	the	the	DET
fsr-3833	426	2	tax	tax	NOUN
fsr-3833	426	3	-	-	PUNCT
fsr-3833	426	4	favored	favor	VERB
fsr-3833	426	5	iras	ira	NOUN
fsr-3833	426	6	allow	allow	VERB
fsr-3833	426	7	an	an	DET
fsr-3833	426	8	investor	investor	NOUN
fsr-3833	426	9	to	to	PART
fsr-3833	426	10	accumulate	accumulate	VERB
fsr-3833	426	11	a	a	DET
fsr-3833	426	12	greater	great	ADJ
fsr-3833	426	13	after	after	ADP
fsr-3833	426	14	-	-	PUNCT
fsr-3833	426	15	tax	tax	NOUN
fsr-3833	426	16	amount	amount	NOUN
fsr-3833	426	17	than	than	SCONJ
fsr-3833	426	18	does	do	VERB
fsr-3833	426	19	the	the	DET
fsr-3833	426	20	nondeductible	nondeductible	ADJ
fsr-3833	426	21	ira	ira	PROPN
fsr-3833	426	22	.	.	PUNCT
fsr-3833	427	1	however	however	ADV
fsr-3833	427	2	,	,	PUNCT
fsr-3833	427	3	many	many	ADJ
fsr-3833	427	4	high	high	ADJ
fsr-3833	427	5	income	income	NOUN
fsr-3833	427	6	taxpayers	taxpayer	NOUN
fsr-3833	427	7	do	do	AUX
fsr-3833	427	8	not	not	PART
fsr-3833	427	9	qualify	qualify	VERB
fsr-3833	427	10	for	for	ADP
fsr-3833	427	11	either	either	CCONJ
fsr-3833	427	12	the	the	DET
fsr-3833	427	13	deductible	deductible	ADJ
fsr-3833	427	14	ira	ira	PROPN
fsr-3833	427	15	or	or	CCONJ
fsr-3833	427	16	the	the	DET
fsr-3833	427	17	roth	roth	PROPN
fsr-3833	427	18	ira	ira	PROPN
fsr-3833	427	19	.	.	PUNCT
fsr-3833	428	1	therefore	therefore	ADV
fsr-3833	428	2	,	,	PUNCT
fsr-3833	428	3	the	the	DET
fsr-3833	428	4	nondeductible	nondeductible	ADJ
fsr-3833	428	5	ira	ira	PROPN
fsr-3833	428	6	remains	remain	VERB
fsr-3833	428	7	a	a	DET
fsr-3833	428	8	viable	viable	ADJ
fsr-3833	428	9	investment	investment	NOUN
fsr-3833	428	10	alternative	alternative	NOUN
fsr-3833	428	11	for	for	ADP
fsr-3833	428	12	high	high	ADJ
fsr-3833	428	13	income	income	NOUN
fsr-3833	428	14	taxpayers	taxpayer	NOUN
fsr-3833	428	15	.	.	PUNCT
fsr-3833	429	1	as	as	ADP
fsr-3833	429	2	an	an	DET
fsr-3833	429	3	alternative	alternative	NOUN
fsr-3833	429	4	to	to	ADP
fsr-3833	429	5	a	a	DET
fsr-3833	429	6	nondeductible	nondeductible	ADJ
fsr-3833	429	7	ira	ira	PROPN
fsr-3833	429	8	,	,	PUNCT
fsr-3833	429	9	an	an	DET
fsr-3833	429	10	individual	individual	NOUN
fsr-3833	429	11	may	may	AUX
fsr-3833	429	12	make	make	VERB
fsr-3833	429	13	an	an	DET
fsr-3833	429	14	outright	outright	ADJ
fsr-3833	429	15	investment	investment	NOUN
fsr-3833	429	16	in	in	ADP
fsr-3833	429	17	a	a	DET
fsr-3833	429	18	mutual	mutual	ADJ
fsr-3833	429	19	fund	fund	NOUN
fsr-3833	429	20	.	.	PUNCT
fsr-3833	430	1	the	the	DET
fsr-3833	430	2	analysis	analysis	NOUN
fsr-3833	430	3	to	to	PART
fsr-3833	430	4	compare	compare	VERB
fsr-3833	430	5	an	an	DET
fsr-3833	430	6	outright	outright	ADJ
fsr-3833	430	7	investment	investment	NOUN
fsr-3833	430	8	in	in	ADP
fsr-3833	430	9	a	a	DET
fsr-3833	430	10	mutual	mutual	ADJ
fsr-3833	430	11	fund	fund	NOUN
fsr-3833	430	12	to	to	ADP
fsr-3833	430	13	a	a	DET
fsr-3833	430	14	nondeductible	nondeductible	ADJ
fsr-3833	430	15	ira	ira	PROPN
fsr-3833	430	16	(	(	PUNCT
fsr-3833	430	17	also	also	ADV
fsr-3833	430	18	invested	invest	VERB
fsr-3833	430	19	in	in	ADP
fsr-3833	430	20	a	a	DET
fsr-3833	430	21	mutual	mutual	ADJ
fsr-3833	430	22	fund	fund	NOUN
fsr-3833	430	23	)	)	PUNCT
fsr-3833	430	24	is	be	AUX
fsr-3833	430	25	more	more	ADV
fsr-3833	430	26	difficult	difficult	ADJ
fsr-3833	430	27	.	.	PUNCT
fsr-3833	431	1	randolph	randolph	PROPN
fsr-3833	431	2	(	(	PUNCT
fsr-3833	431	3	1994	1994	NUM
fsr-3833	431	4	)	)	PUNCT
fsr-3833	431	5	demonstrates	demonstrate	VERB
fsr-3833	431	6	that	that	SCONJ
fsr-3833	431	7	the	the	DET
fsr-3833	431	8	nonde	nonde	PROPN
fsr-3833	431	9	ductible	ductible	VERB
fsr-3833	431	10	ira	ira	PROPN
fsr-3833	431	11	outperforms	outperform	VERB
fsr-3833	431	12	the	the	DET
fsr-3833	431	13	outright	outright	ADJ
fsr-3833	431	14	investment	investment	NOUN
fsr-3833	431	15	.	.	PUNCT
fsr-3833	432	1	however	however	ADV
fsr-3833	432	2	,	,	PUNCT
fsr-3833	432	3	he	he	PRON
fsr-3833	432	4	makes	make	VERB
fsr-3833	432	5	no	no	DET
fsr-3833	432	6	distinction	distinction	NOUN
fsr-3833	432	7	between	between	ADP
fsr-3833	432	8	ordinary	ordinary	ADJ
fsr-3833	432	9	income	income	NOUN
fsr-3833	432	10	and	and	CCONJ
fsr-3833	432	11	capital	capital	NOUN
fsr-3833	432	12	gains	gain	NOUN
fsr-3833	432	13	.	.	PUNCT
fsr-3833	433	1	we	we	PRON
fsr-3833	433	2	extend	extend	VERB
fsr-3833	433	3	his	his	PRON
fsr-3833	433	4	research	research	NOUN
fsr-3833	433	5	to	to	PART
fsr-3833	433	6	show	show	VERB
fsr-3833	433	7	that	that	SCONJ
fsr-3833	433	8	differen	differen	PROPN
fsr-3833	433	9	tial	tial	ADJ
fsr-3833	433	10	tax	tax	NOUN
fsr-3833	433	11	rates	rate	NOUN
fsr-3833	433	12	between	between	ADP
fsr-3833	433	13	ordinary	ordinary	ADJ
fsr-3833	433	14	income	income	NOUN
fsr-3833	433	15	and	and	CCONJ
fsr-3833	433	16	capital	capital	NOUN
fsr-3833	433	17	gains	gain	NOUN
fsr-3833	433	18	affect	affect	VERB
fsr-3833	433	19	the	the	DET
fsr-3833	433	20	performance	performance	NOUN
fsr-3833	433	21	of	of	ADP
fsr-3833	433	22	the	the	DET
fsr-3833	433	23	investments	investment	NOUN
fsr-3833	433	24	.	.	PUNCT
fsr-3833	434	1	mutual	mutual	ADJ
fsr-3833	434	2	funds	fund	NOUN
fsr-3833	434	3	having	have	VERB
fsr-3833	434	4	little	little	ADJ
fsr-3833	434	5	or	or	CCONJ
fsr-3833	434	6	no	no	PRON
fsr-3833	434	7	income	income	NOUN
fsr-3833	434	8	distributions	distribution	NOUN
fsr-3833	434	9	accumulate	accumulate	VERB
fsr-3833	434	10	larger	large	ADJ
fsr-3833	434	11	amounts	amount	NOUN
fsr-3833	434	12	when	when	SCONJ
fsr-3833	434	13	held	hold	VERB
fsr-3833	434	14	outright	outright	ADV
fsr-3833	434	15	instead	instead	ADV
fsr-3833	434	16	of	of	ADP
fsr-3833	434	17	in	in	ADP
fsr-3833	434	18	a	a	DET
fsr-3833	434	19	nondeductible	nondeductible	ADJ
fsr-3833	434	20	ira	ira	PROPN
fsr-3833	434	21	.	.	PUNCT
fsr-3833	435	1	the	the	PRON
fsr-3833	435	2	greater	great	ADJ
fsr-3833	435	3	the	the	DET
fsr-3833	435	4	differential	differential	NOUN
fsr-3833	435	5	in	in	ADP
fsr-3833	435	6	the	the	DET
fsr-3833	435	7	ordinary	ordinary	ADJ
fsr-3833	435	8	tax	tax	NOUN
fsr-3833	435	9	rate	rate	NOUN
fsr-3833	435	10	and	and	CCONJ
fsr-3833	435	11	capital	capital	NOUN
fsr-3833	435	12	gain	gain	VERB
fsr-3833	435	13	tax	tax	NOUN
fsr-3833	435	14	rate	rate	NOUN
fsr-3833	435	15	,	,	PUNCT
fsr-3833	435	16	the	the	PRON
fsr-3833	435	17	greater	great	ADJ
fsr-3833	435	18	the	the	DET
fsr-3833	435	19	likelihood	likelihood	NOUN
fsr-3833	435	20	that	that	SCONJ
fsr-3833	435	21	this	this	PRON
fsr-3833	435	22	will	will	AUX
fsr-3833	435	23	occur	occur	VERB
fsr-3833	435	24	.	.	PUNCT
fsr-3833	436	1	our	our	PRON
fsr-3833	436	2	research	research	NOUN
fsr-3833	436	3	is	be	AUX
fsr-3833	436	4	very	very	ADV
fsr-3833	436	5	timely	timely	ADJ
fsr-3833	436	6	because	because	SCONJ
fsr-3833	436	7	congress	congress	PROPN
fsr-3833	436	8	has	have	AUX
fsr-3833	436	9	recently	recently	ADV
fsr-3833	436	10	reduced	reduce	VERB
fsr-3833	436	11	the	the	DET
fsr-3833	436	12	tax	tax	NOUN
fsr-3833	436	13	rate	rate	NOUN
fsr-3833	436	14	on	on	ADP
fsr-3833	436	15	long	long	ADJ
fsr-3833	436	16	-	-	PUNCT
fsr-3833	436	17	term	term	NOUN
fsr-3833	436	18	capital	capital	NOUN
fsr-3833	436	19	gains	gain	NOUN
fsr-3833	436	20	from	from	ADP
fsr-3833	436	21	28	28	NUM
fsr-3833	436	22	%	%	NOUN
fsr-3833	436	23	to	to	PART
fsr-3833	436	24	20	20	NUM
fsr-3833	436	25	%	%	NOUN
fsr-3833	436	26	and	and	CCONJ
fsr-3833	436	27	the	the	DET
fsr-3833	436	28	rate	rate	NOUN
fsr-3833	436	29	is	be	AUX
fsr-3833	436	30	scheduled	schedule	VERB
fsr-3833	436	31	to	to	PART
fsr-3833	436	32	be	be	AUX
fsr-3833	436	33	decreased	decrease	VERB
fsr-3833	436	34	to	to	ADP
fsr-3833	436	35	18	18	NUM
fsr-3833	436	36	%	%	NOUN
fsr-3833	436	37	in	in	ADP
fsr-3833	436	38	2001	2001	NUM
fsr-3833	436	39	.	.	PUNCT
fsr-3833	437	1	investors	investor	NOUN
fsr-3833	437	2	who	who	PRON
fsr-3833	437	3	want	want	VERB
fsr-3833	437	4	to	to	PART
fsr-3833	437	5	examine	examine	VERB
fsr-3833	437	6	the	the	DET
fsr-3833	437	7	effect	effect	NOUN
fsr-3833	437	8	of	of	ADP
fsr-3833	437	9	the	the	DET
fsr-3833	437	10	change	change	NOUN
fsr-3833	437	11	in	in	ADP
fsr-3833	437	12	the	the	DET
fsr-3833	437	13	long	long	ADJ
fsr-3833	437	14	-	-	PUNCT
fsr-3833	437	15	term	term	NOUN
fsr-3833	437	16	capital	capital	NOUN
fsr-3833	437	17	gain	gain	NOUN
fsr-3833	437	18	tax	tax	NOUN
fsr-3833	437	19	rate	rate	NOUN
fsr-3833	437	20	may	may	AUX
fsr-3833	437	21	do	do	VERB
fsr-3833	437	22	so	so	ADV
fsr-3833	437	23	with	with	ADP
fsr-3833	437	24	our	our	PRON
fsr-3833	437	25	model	model	NOUN
fsr-3833	437	26	which	which	PRON
fsr-3833	437	27	allows	allow	VERB
fsr-3833	437	28	an	an	DET
fsr-3833	437	29	investor	investor	NOUN
fsr-3833	437	30	to	to	PART
fsr-3833	437	31	change	change	VERB
fsr-3833	437	32	any	any	PRON
fsr-3833	437	33	of	of	ADP
fsr-3833	437	34	the	the	DET
fsr-3833	437	35	parameters	parameter	NOUN
fsr-3833	437	36	,	,	PUNCT
fsr-3833	437	37	such	such	ADJ
fsr-3833	437	38	as	as	ADP
fsr-3833	437	39	the	the	DET
fsr-3833	437	40	long	long	ADJ
fsr-3833	437	41	-	-	PUNCT
fsr-3833	437	42	term	term	NOUN
fsr-3833	437	43	capital	capital	NOUN
fsr-3833	437	44	gain	gain	VERB
fsr-3833	437	45	tax	tax	NOUN
fsr-3833	437	46	rate	rate	NOUN
fsr-3833	437	47	,	,	PUNCT
fsr-3833	437	48	and	and	CCONJ
fsr-3833	437	49	compare	compare	VERB
fsr-3833	437	50	after	after	ADP
fsr-3833	437	51	-	-	PUNCT
fsr-3833	437	52	tax	tax	NOUN
fsr-3833	437	53	accumula	accumula	NOUN
fsr-3833	437	54	tions	tion	NOUN
fsr-3833	437	55	of	of	ADP
fsr-3833	437	56	the	the	DET
fsr-3833	437	57	two	two	NUM
fsr-3833	437	58	investments	investment	NOUN
fsr-3833	437	59	.	.	PUNCT
fsr-3833	438	1	242	242	NUM
fsr-3833	438	2	financial	financial	ADJ
fsr-3833	438	3	services	service	NOUN
fsr-3833	438	4	review	review	NOUN
fsr-3833	438	5	6(4	6(4	NUM
fsr-3833	438	6	)	)	PUNCT
fsr-3833	438	7	1997	1997	NUM
fsr-3833	438	8	we	we	PRON
fsr-3833	438	9	have	have	AUX
fsr-3833	438	10	presented	present	VERB
fsr-3833	438	11	a	a	DET
fsr-3833	438	12	model	model	NOUN
fsr-3833	438	13	that	that	PRON
fsr-3833	438	14	aids	aid	VERB
fsr-3833	438	15	an	an	DET
fsr-3833	438	16	investor	investor	NOUN
fsr-3833	438	17	in	in	ADP
fsr-3833	438	18	comparing	compare	VERB
fsr-3833	438	19	an	an	DET
fsr-3833	438	20	outright	outright	ADJ
fsr-3833	438	21	investment	investment	NOUN
fsr-3833	438	22	in	in	ADP
fsr-3833	438	23	a	a	DET
fsr-3833	438	24	mutual	mutual	ADJ
fsr-3833	438	25	fund	fund	NOUN
fsr-3833	438	26	with	with	ADP
fsr-3833	438	27	an	an	DET
fsr-3833	438	28	investment	investment	NOUN
fsr-3833	438	29	in	in	ADP
fsr-3833	438	30	the	the	DET
fsr-3833	438	31	same	same	ADJ
fsr-3833	438	32	mutual	mutual	ADJ
fsr-3833	438	33	fund	fund	NOUN
fsr-3833	438	34	through	through	ADP
fsr-3833	438	35	a	a	DET
fsr-3833	438	36	nondeductible	nondeductible	ADJ
fsr-3833	438	37	ira	ira	PROPN
fsr-3833	438	38	.	.	PUNCT
fsr-3833	439	1	the	the	DET
fsr-3833	439	2	model	model	NOUN
fsr-3833	439	3	incorporates	incorporate	VERB
fsr-3833	439	4	the	the	DET
fsr-3833	439	5	investor	investor	NOUN
fsr-3833	439	6	’s	’s	PART
fsr-3833	439	7	ordinary	ordinary	ADJ
fsr-3833	439	8	income	income	NOUN
fsr-3833	439	9	tax	tax	NOUN
fsr-3833	439	10	rate	rate	NOUN
fsr-3833	439	11	and	and	CCONJ
fsr-3833	439	12	long	long	ADJ
fsr-3833	439	13	-	-	PUNCT
fsr-3833	439	14	term	term	NOUN
fsr-3833	439	15	capital	capital	NOUN
fsr-3833	439	16	gain	gain	VERB
fsr-3833	439	17	tax	tax	NOUN
fsr-3833	439	18	rate	rate	NOUN
fsr-3833	439	19	.	.	PUNCT
fsr-3833	440	1	however	however	ADV
fsr-3833	440	2	,	,	PUNCT
fsr-3833	440	3	a	a	DET
fsr-3833	440	4	limitation	limitation	NOUN
fsr-3833	440	5	in	in	ADP
fsr-3833	440	6	tax	tax	NOUN
fsr-3833	440	7	planning	planning	NOUN
fsr-3833	440	8	is	be	AUX
fsr-3833	440	9	that	that	SCONJ
fsr-3833	440	10	future	future	ADJ
fsr-3833	440	11	income	income	NOUN
fsr-3833	440	12	tax	tax	NOUN
fsr-3833	440	13	rates	rate	NOUN
fsr-3833	440	14	can	can	AUX
fsr-3833	440	15	not	not	PART
fsr-3833	440	16	be	be	AUX
fsr-3833	440	17	pre	pre	VERB
fsr-3833	440	18	dicted	dicte	VERB
fsr-3833	440	19	with	with	ADP
fsr-3833	440	20	certainty	certainty	PROPN
fsr-3833	440	21	.	.	PUNCT
fsr-3833	441	1	also	also	ADV
fsr-3833	441	2	,	,	PUNCT
fsr-3833	441	3	the	the	DET
fsr-3833	441	4	investor	investor	NOUN
fsr-3833	441	5	is	be	AUX
fsr-3833	441	6	uncertain	uncertain	ADJ
fsr-3833	441	7	about	about	ADP
fsr-3833	441	8	future	future	ADJ
fsr-3833	441	9	dividend	dividend	NOUN
fsr-3833	441	10	distributions	distribution	NOUN
fsr-3833	441	11	,	,	PUNCT
fsr-3833	441	12	capital	capital	NOUN
fsr-3833	441	13	gain	gain	NOUN
fsr-3833	441	14	distributions	distribution	NOUN
fsr-3833	441	15	,	,	PUNCT
fsr-3833	441	16	and	and	CCONJ
fsr-3833	441	17	per	per	ADP
fsr-3833	441	18	share	share	NOUN
fsr-3833	441	19	values	value	NOUN
fsr-3833	441	20	of	of	ADP
fsr-3833	441	21	mutual	mutual	ADJ
fsr-3833	441	22	funds	fund	NOUN
fsr-3833	441	23	.	.	PUNCT
fsr-3833	442	1	therefore	therefore	ADV
fsr-3833	442	2	,	,	PUNCT
fsr-3833	442	3	the	the	DET
fsr-3833	442	4	investor	investor	NOUN
fsr-3833	442	5	must	must	AUX
fsr-3833	442	6	make	make	VERB
fsr-3833	442	7	his	his	PRON
fsr-3833	442	8	or	or	CCONJ
fsr-3833	442	9	her	her	PRON
fsr-3833	442	10	decision	decision	NOUN
fsr-3833	442	11	based	base	VERB
fsr-3833	442	12	on	on	ADP
fsr-3833	442	13	imperfect	imperfect	ADJ
fsr-3833	442	14	information	information	NOUN
fsr-3833	442	15	.	.	PUNCT
fsr-3833	443	1	references	reference	NOUN
fsr-3833	443	2	american	american	PROPN
fsr-3833	443	3	association	association	PROPN
fsr-3833	443	4	of	of	ADP
fsr-3833	443	5	individual	individual	ADJ
fsr-3833	443	6	investors	investor	NOUN
fsr-3833	443	7	.	.	PUNCT
fsr-3833	444	1	(	(	PUNCT
fsr-3833	444	2	1997	1997	NUM
fsr-3833	444	3	)	)	PUNCT
fsr-3833	444	4	.	.	PUNCT
fsr-3833	445	1	the	the	DET
fsr-3833	445	2	individual	individual	ADJ
fsr-3833	445	3	investor	investor	NOUN
fsr-3833	445	4	’s	’s	PART
fsr-3833	445	5	guide	guide	NOUN
fsr-3833	445	6	to	to	ADP
fsr-3833	445	7	no	no	DET
fsr-3833	445	8	-	-	PUNCT
fsr-3833	445	9	load	load	NOUN
fsr-3833	445	10	mutualfinds	mutualfind	NOUN
fsr-3833	445	11	(	(	PUNCT
fsr-3833	445	12	16th	16th	ADJ
fsr-3833	445	13	ed	ed	NOUN
fsr-3833	445	14	.	.	PUNCT
fsr-3833	445	15	)	)	PUNCT
fsr-3833	445	16	.	.	PUNCT
fsr-3833	446	1	chicago	chicago	PROPN
fsr-3833	446	2	,	,	PUNCT
fsr-3833	446	3	il	il	PROPN
fsr-3833	446	4	:	:	PUNCT
fsr-3833	446	5	author	author	NOUN
fsr-3833	446	6	.	.	PUNCT
fsr-3833	447	1	brush	brush	PROPN
fsr-3833	447	2	,	,	PUNCT
fsr-3833	447	3	m.	m.	NOUN
fsr-3833	447	4	(	(	PUNCT
fsr-3833	447	5	1997	1997	NUM
fsr-3833	447	6	)	)	PUNCT
fsr-3833	447	7	.	.	PUNCT
fsr-3833	448	1	with	with	ADP
fsr-3833	448	2	the	the	DET
fsr-3833	448	3	clinton	clinton	PROPN
fsr-3833	448	4	administration	administration	PROPN
fsr-3833	448	5	’s	’s	PART
fsr-3833	448	6	proposal	proposal	NOUN
fsr-3833	448	7	,	,	PUNCT
fsr-3833	448	8	capital	capital	NOUN
fsr-3833	448	9	gains	gain	NOUN
fsr-3833	448	10	tax	tax	NOUN
fsr-3833	448	11	relief	relief	NOUN
fsr-3833	448	12	looks	look	VERB
fsr-3833	448	13	like	like	ADP
fsr-3833	448	14	a	a	DET
fsr-3833	448	15	sure	sure	ADJ
fsr-3833	448	16	thing	thing	NOUN
fsr-3833	448	17	.	.	PUNCT
fsr-3833	449	1	money	money	NOUN
fsr-3833	449	2	daily	daily	ADV
fsr-3833	449	3	,	,	PUNCT
fsr-3833	449	4	(	(	PUNCT
fsr-3833	449	5	july	july	PROPN
fsr-3833	449	6	1	1	NUM
fsr-3833	449	7	)	)	PUNCT
fsr-3833	449	8	.	.	PUNCT
fsr-3833	450	1	burgess	burgess	NOUN
fsr-3833	450	2	,	,	PUNCT
fsr-3833	450	3	r.d	r.d	PROPN
fsr-3833	450	4	.	.	PROPN
fsr-3833	450	5	,	,	PUNCT
fsr-3833	450	6	&	&	CCONJ
fsr-3833	450	7	madeo	madeo	PROPN
fsr-3833	450	8	,	,	PUNCT
fsr-3833	450	9	s.a	s.a	PROPN
fsr-3833	450	10	.	.	PROPN
fsr-3833	450	11	(	(	PUNCT
fsr-3833	450	12	1980	1980	NUM
fsr-3833	450	13	)	)	PUNCT
fsr-3833	450	14	.	.	PUNCT
fsr-3833	451	1	a	a	DET
fsr-3833	451	2	simulation	simulation	NOUN
fsr-3833	451	3	study	study	NOUN
fsr-3833	451	4	of	of	ADP
fsr-3833	451	5	tax	tax	NOUN
fsr-3833	451	6	sheltered	shelter	VERB
fsr-3833	451	7	retirement	retirement	NOUN
fsr-3833	451	8	plans	plan	NOUN
fsr-3833	451	9	.	.	PUNCT
fsr-3833	452	1	journal	journal	NOUN
fsr-3833	452	2	of	of	ADP
fsr-3833	452	3	the	the	DET
fsr-3833	452	4	american	american	PROPN
fsr-3833	452	5	taxation	taxation	PROPN
fsr-3833	452	6	association	association	PROPN
fsr-3833	452	7	,	,	PUNCT
fsr-3833	452	8	i	i	PRON
fsr-3833	452	9	,	,	PUNCT
fsr-3833	452	10	34	34	NUM
fsr-3833	452	11	-	-	SYM
fsr-3833	452	12	4	4	NUM
fsr-3833	452	13	1	1	NUM
fsr-3833	452	14	.	.	PUNCT
fsr-3833	453	1	o’neil	o’neil	PROPN
fsr-3833	453	2	,	,	PUNCT
fsr-3833	453	3	c.j	c.j	PROPN
fsr-3833	453	4	.	.	PROPN
fsr-3833	453	5	,	,	PUNCT
fsr-3833	453	6	saftner	saftner	NOUN
fsr-3833	453	7	,	,	PUNCT
fsr-3833	453	8	d.v	d.v	PROPN
fsr-3833	453	9	.	.	PROPN
fsr-3833	453	10	,	,	PUNCT
fsr-3833	453	11	&	&	CCONJ
fsr-3833	453	12	dillaway	dillaway	PROPN
fsr-3833	453	13	,	,	PUNCT
fsr-3833	453	14	m.p	m.p	PROPN
fsr-3833	453	15	.	.	PROPN
fsr-3833	453	16	(	(	PUNCT
fsr-3833	453	17	1983	1983	NUM
fsr-3833	453	18	)	)	PUNCT
fsr-3833	453	19	.	.	PUNCT
fsr-3833	454	1	premature	premature	ADJ
fsr-3833	454	2	withdrawals	withdrawal	NOUN
fsr-3833	454	3	from	from	ADP
fsr-3833	454	4	individual	individual	ADJ
fsr-3833	454	5	retire	retire	NOUN
fsr-3833	454	6	ment	ment	NOUN
fsr-3833	454	7	accounts	account	NOUN
fsr-3833	454	8	:	:	PUNCT
fsr-3833	454	9	a	a	DET
fsr-3833	454	10	break	break	VERB
fsr-3833	454	11	-	-	PUNCT
fsr-3833	454	12	even	even	ADV
fsr-3833	454	13	analysis	analysis	NOUN
fsr-3833	454	14	.	.	PUNCT
fsr-3833	455	1	journal	journal	NOUN
fsr-3833	455	2	of	of	ADP
fsr-3833	455	3	the	the	DET
fsr-3833	455	4	american	american	PROPN
fsr-3833	455	5	taxation	taxation	PROPN
fsr-3833	455	6	association	association	PROPN
fsr-3833	455	7	,	,	PUNCT
fsr-3833	455	8	4	4	NUM
fsr-3833	455	9	,	,	PUNCT
fsr-3833	455	10	35	35	NUM
fsr-3833	455	11	43	43	NUM
fsr-3833	455	12	.	.	PUNCT
fsr-3833	456	1	owens	owens	PROPN
fsr-3833	456	2	,	,	PUNCT
fsr-3833	456	3	r.w	r.w	PROPN
fsr-3833	456	4	.	.	PROPN
fsr-3833	456	5	,	,	PUNCT
fsr-3833	456	6	&	&	CCONJ
fsr-3833	456	7	willinger	willinger	NOUN
fsr-3833	456	8	,	,	PUNCT
fsr-3833	456	9	g.l	g.l	PROPN
fsr-3833	456	10	.	.	PROPN
fsr-3833	456	11	(	(	PUNCT
fsr-3833	456	12	1985	1985	NUM
fsr-3833	456	13	)	)	PUNCT
fsr-3833	456	14	.	.	PUNCT
fsr-3833	457	1	investment	investment	NOUN
fsr-3833	457	2	potential	potential	NOUN
fsr-3833	457	3	of	of	ADP
fsr-3833	457	4	an	an	DET
fsr-3833	457	5	individual	individual	ADJ
fsr-3833	457	6	retirement	retirement	NOUN
fsr-3833	457	7	account	account	NOUN
fsr-3833	457	8	.	.	PUNCT
fsr-3833	458	1	journal	journal	PROPN
fsr-3833	458	2	of	of	ADP
fsr-3833	458	3	bunk	bunk	PROPN
fsr-3833	458	4	research	research	PROPN
fsr-3833	458	5	,	,	PUNCT
fsr-3833	458	6	16	16	NUM
fsr-3833	458	7	,	,	PUNCT
fsr-3833	458	8	161	161	NUM
fsr-3833	458	9	-	-	SYM
fsr-3833	458	10	168	168	NUM
fsr-3833	458	11	.	.	PUNCT
fsr-3833	459	1	randolph	randolph	PROPN
fsr-3833	459	2	,	,	PUNCT
fsr-3833	459	3	w.l	w.l	PROPN
fsr-3833	459	4	.	.	PROPN
fsr-3833	459	5	(	(	PUNCT
fsr-3833	459	6	1994	1994	NUM
fsr-3833	459	7	)	)	PUNCT
fsr-3833	459	8	.	.	PUNCT
fsr-3833	460	1	the	the	DET
fsr-3833	460	2	impact	impact	NOUN
fsr-3833	460	3	of	of	ADP
fsr-3833	460	4	mutual	mutual	ADJ
fsr-3833	460	5	fund	fund	NOUN
fsr-3833	460	6	distributions	distribution	NOUN
fsr-3833	460	7	on	on	ADP
fsr-3833	460	8	after	after	ADP
fsr-3833	460	9	-	-	PUNCT
fsr-3833	460	10	tax	tax	NOUN
fsr-3833	460	11	returns	return	NOUN
fsr-3833	460	12	.	.	PUNCT
fsr-3833	461	1	financial	financial	ADJ
fsr-3833	461	2	ser	ser	PROPN
fsr-3833	461	3	vices	vice	NOUN
fsr-3833	461	4	review	review	VERB
fsr-3833	461	5	,	,	PUNCT
fsr-3833	461	6	3	3	NUM
fsr-3833	461	7	,	,	PUNCT
fsr-3833	461	8	127	127	NUM
fsr-3833	461	9	-	-	SYM
fsr-3833	461	10	141	141	NUM
fsr-3833	461	11	.	.	PUNCT
fsr-3833	462	1	scholes	schole	NOUN
fsr-3833	462	2	,	,	PUNCT
fsr-3833	462	3	m.s	m.s	PROPN
fsr-3833	462	4	.	.	PROPN
fsr-3833	462	5	,	,	PUNCT
fsr-3833	462	6	&	&	CCONJ
fsr-3833	462	7	wolfson	wolfson	PROPN
fsr-3833	462	8	,	,	PUNCT
fsr-3833	462	9	m.a	m.a	PROPN
fsr-3833	462	10	.	.	PROPN
fsr-3833	462	11	(	(	PUNCT
fsr-3833	462	12	1992	1992	NUM
fsr-3833	462	13	)	)	PUNCT
fsr-3833	462	14	.	.	PUNCT
fsr-3833	463	1	taxes	taxis	NOUN
fsr-3833	463	2	and	and	CCONJ
fsr-3833	463	3	business	business	NOUN
fsr-3833	463	4	strategy	strategy	NOUN
fsr-3833	463	5	:	:	PUNCT
fsr-3833	463	6	a	a	DET
fsr-3833	463	7	planning	planning	NOUN
fsr-3833	463	8	approach	approach	NOUN
fsr-3833	463	9	.	.	PUNCT
fsr-3833	464	1	engle	engle	NOUN
fsr-3833	464	2	wood	wood	PROPN
fsr-3833	464	3	cliffs	cliffs	PROPN
fsr-3833	464	4	,	,	PUNCT
fsr-3833	464	5	nj	nj	PROPN
fsr-3833	464	6	:	:	PUNCT
fsr-3833	464	7	prentice	prentice	NOUN
fsr-3833	464	8	-	-	PUNCT
fsr-3833	464	9	hall	hall	NOUN
fsr-3833	464	10	.	.	PUNCT
fsr-3833	465	1	simonds	simonds	PROPN
fsr-3833	465	2	,	,	PUNCT
fsr-3833	465	3	r.r	r.r	PROPN
fsr-3833	465	4	.	.	PROPN
fsr-3833	465	5	(	(	PUNCT
fsr-3833	465	6	1986	1986	NUM
fsr-3833	465	7	)	)	PUNCT
fsr-3833	465	8	.	.	PUNCT
fsr-3833	466	1	mutual	mutual	ADJ
fsr-3833	466	2	fund	fund	NOUN
fsr-3833	466	3	strategies	strategy	NOUN
fsr-3833	466	4	for	for	ADP
fsr-3833	466	5	ira	ira	PROPN
fsr-3833	466	6	investors	investor	NOUN
fsr-3833	466	7	.	.	PUNCT
fsr-3833	467	1	the	the	DET
fsr-3833	467	2	journal	journal	PROPN
fsr-3833	467	3	of	of	ADP
fsr-3833	467	4	portfolio	portfolio	NOUN
fsr-3833	467	5	manage	manage	VERB
fsr-3833	467	6	ment	ment	NOUN
fsr-3833	467	7	,	,	PUNCT
fsr-3833	467	8	i2,40	i2,40	VERB
fsr-3833	467	9	-	-	SYM
fsr-3833	467	10	43	43	NUM
fsr-3833	467	11	.	.	PUNCT
fsr-3833	468	1	steuerle	steuerle	PROPN
fsr-3833	468	2	,	,	PUNCT
fsr-3833	468	3	g.	g.	PROPN
fsr-3833	468	4	(	(	PUNCT
fsr-3833	468	5	1997	1997	NUM
fsr-3833	468	6	)	)	PUNCT
fsr-3833	468	7	.	.	PUNCT
fsr-3833	469	1	beware	beware	VERB
fsr-3833	469	2	of	of	ADP
fsr-3833	469	3	economic	economic	ADJ
fsr-3833	469	4	proclamations	proclamation	NOUN
fsr-3833	469	5	on	on	ADP
fsr-3833	469	6	back	back	ADV
fsr-3833	469	7	-	-	PUNCT
fsr-3833	469	8	loaded	load	VERB
fsr-3833	469	9	iras	ira	NOUN
fsr-3833	469	10	.	.	PUNCT
fsr-3833	470	1	tax	tax	NOUN
fsr-3833	470	2	notes	note	NOUN
fsr-3833	470	3	,	,	PUNCT
fsr-3833	470	4	76	76	NUM
fsr-3833	470	5	,	,	PUNCT
fsr-3833	470	6	177	177	NUM
fsr-3833	470	7	%	%	NOUN
fsr-3833	470	8	1776	1776	NUM
fsr-3833	470	9	.	.	PUNCT
fsr-3833	471	1	u.s	u.s	PROPN
fsr-3833	471	2	.	.	PROPN
fsr-3833	471	3	internal	internal	PROPN
fsr-3833	471	4	revenue	revenue	NOUN
fsr-3833	471	5	service	service	NOUN
fsr-3833	471	6	.	.	PUNCT
fsr-3833	472	1	(	(	PUNCT
fsr-3833	472	2	1984	1984	NUM
fsr-3833	472	3	)	)	PUNCT
fsr-3833	472	4	.	.	PUNCT
fsr-3833	473	1	selected	select	VERB
fsr-3833	473	2	statistical	statistical	ADJ
fsr-3833	473	3	series	series	NOUN
fsr-3833	473	4	,	,	PUNCT
fsr-3833	473	5	1970	1970	NUM
fsr-3833	473	6	-	-	SYM
fsr-3833	473	7	1984	1984	NUM
fsr-3833	473	8	.	.	PUNCT
fsr-3833	474	1	washington	washington	PROPN
fsr-3833	474	2	,	,	PUNCT
fsr-3833	474	3	dc	dc	PROPN
fsr-3833	474	4	:	:	PUNCT
fsr-3833	474	5	u.s	u.s	PROPN
fsr-3833	474	6	.	.	PROPN
fsr-3833	474	7	department	department	PROPN
fsr-3833	474	8	of	of	ADP
fsr-3833	474	9	the	the	DET
fsr-3833	474	10	treasury	treasury	NOUN
fsr-3833	474	11	,	,	PUNCT
fsr-3833	474	12	statistics	statistic	NOUN
fsr-3833	474	13	of	of	ADP
fsr-3833	474	14	income	income	NOUN
fsr-3833	474	15	division	division	NOUN
fsr-3833	474	16	.	.	PUNCT
fsr-3833	475	1	wolfram	wolfram	PROPN
fsr-3833	475	2	,	,	PUNCT
fsr-3833	475	3	s.	s.	PROPN
fsr-3833	475	4	(	(	PUNCT
fsr-3833	475	5	1996	1996	NUM
fsr-3833	475	6	)	)	PUNCT
fsr-3833	475	7	.	.	PUNCT
fsr-3833	476	1	the	the	DET
fsr-3833	476	2	muthematica	muthematica	PROPN
fsr-3833	476	3	book	book	NOUN
fsr-3833	476	4	.	.	PUNCT
fsr-3833	477	1	champaign	champaign	PROPN
fsr-3833	477	2	,	,	PUNCT
fsr-3833	477	3	il	il	PROPN
fsr-3833	477	4	:	:	PUNCT
fsr-3833	477	5	wolfram	wolfram	PROPN
fsr-3833	477	6	research	research	PROPN
fsr-3833	477	7	.	.	PUNCT
fsr-3833	478	1	yaari	yaari	PROPN
fsr-3833	478	2	,	,	PUNCT
fsr-3833	478	3	u.	u.	PROPN
fsr-3833	478	4	,	,	PUNCT
fsr-3833	478	5	&	&	CCONJ
fsr-3833	478	6	fabozzi	fabozzi	PROPN
fsr-3833	478	7	,	,	PUNCT
fsr-3833	478	8	f.j	f.j	PROPN
fsr-3833	478	9	.	.	PROPN
fsr-3833	478	10	(	(	PUNCT
fsr-3833	478	11	1985	1985	NUM
fsr-3833	478	12	)	)	PUNCT
fsr-3833	478	13	.	.	PUNCT
fsr-3833	479	1	why	why	SCONJ
fsr-3833	479	2	ira	ira	PROPN
fsr-3833	479	3	and	and	CCONJ
fsr-3833	479	4	keough	keough	PROPN
fsr-3833	479	5	plans	plan	NOUN
fsr-3833	479	6	should	should	AUX
fsr-3833	479	7	avoid	avoid	VERB
fsr-3833	479	8	growth	growth	NOUN
fsr-3833	479	9	stocks	stock	NOUN
fsr-3833	479	10	.	.	PUNCT
fsr-3833	480	1	the	the	DET
fsr-3833	480	2	jour	jour	PROPN
fsr-3833	480	3	nal	nal	PROPN
fsr-3833	480	4	of	of	ADP
fsr-3833	480	5	financial	financial	ADJ
fsr-3833	480	6	research	research	NOUN
fsr-3833	480	7	,	,	PUNCT
fsr-3833	480	8	8,203	8,203	NUM
fsr-3833	480	9	-	-	SYM
fsr-3833	480	10	215	215	NUM
fsr-3833	480	11	.	.	PUNCT