id	sid	tid	token	lemma	pos
fsr-3834	1	1	pii	pii	PROPN
fsr-3834	1	2	:	:	PUNCT
fsr-3834	1	3	s1057	s1057	NOUN
fsr-3834	1	4	-	-	PUNCT
fsr-3834	1	5	0810(97)90003	0810(97)90003	NOUN
fsr-3834	1	6	-	-	PUNCT
fsr-3834	1	7	2	2	NUM
fsr-3834	1	8	financial	financial	ADJ
fsr-3834	1	9	services	service	NOUN
fsr-3834	1	10	review	review	NOUN
fsr-3834	1	11	,	,	PUNCT
fsr-3834	1	12	6(4	6(4	NUM
fsr-3834	1	13	):	):	PUNCT
fsr-3834	1	14	243	243	NUM
fsr-3834	1	15	-	-	SYM
fsr-3834	1	16	256	256	NUM
fsr-3834	1	17	copyright	copyright	NOUN
fsr-3834	1	18	0	0	NUM
fsr-3834	1	19	1997	1997	NUM
fsr-3834	1	20	by	by	ADP
fsr-3834	1	21	jai	jai	PROPN
fsr-3834	1	22	press	press	PROPN
fsr-3834	1	23	inc	inc	PROPN
fsr-3834	1	24	.	.	PROPN
fsr-3834	1	25	issn	issn	PROPN
fsr-3834	1	26	:	:	PUNCT
fsr-3834	1	27	1057	1057	NUM
fsr-3834	1	28	-	-	SYM
fsr-3834	1	29	0810	0810	NUM
fsr-3834	1	30	all	all	DET
fsr-3834	1	31	rights	right	NOUN
fsr-3834	1	32	of	of	ADP
fsr-3834	1	33	reproduction	reproduction	NOUN
fsr-3834	1	34	in	in	ADP
fsr-3834	1	35	any	any	DET
fsr-3834	1	36	form	form	NOUN
fsr-3834	1	37	reserved	reserve	VERB
fsr-3834	1	38	.	.	PUNCT
fsr-3834	2	1	an	an	DET
fsr-3834	2	2	analysis	analysis	NOUN
fsr-3834	2	3	of	of	ADP
fsr-3834	2	4	nondeductible	nondeductible	ADJ
fsr-3834	2	5	ira	ira	PROPN
fsr-3834	2	6	contributions	contribution	NOUN
fsr-3834	2	7	and	and	CCONJ
fsr-3834	2	8	roth	roth	PROPN
fsr-3834	2	9	ira	ira	PROPN
fsr-3834	2	10	conversions	conversion	NOUN
fsr-3834	2	11	stephen	stephen	PROPN
fsr-3834	2	12	m.	m.	PROPN
fsr-3834	2	13	horan	horan	PROPN
fsr-3834	2	14	jeffrey	jeffrey	PROPN
fsr-3834	2	15	h.	h.	PROPN
fsr-3834	2	16	peterson	peterson	PROPN
fsr-3834	2	17	robert	robert	PROPN
fsr-3834	2	18	mcleod	mcleod	PROPN
fsr-3834	2	19	on	on	ADP
fsr-3834	2	20	average	average	ADJ
fsr-3834	2	21	investors	investor	NOUN
fsr-3834	2	22	have	have	VERB
fsr-3834	2	23	an	an	DET
fsr-3834	2	24	income	income	NOUN
fsr-3834	2	25	replacement	replacement	NOUN
fsr-3834	2	26	rate	rate	NOUN
fsr-3834	2	27	of	of	ADP
fsr-3834	2	28	64	64	NUM
fsr-3834	2	29	%	%	NOUN
fsr-3834	2	30	of	of	ADP
fsr-3834	2	31	their	their	PRON
fsr-3834	2	32	pre	pre	ADJ
fsr-3834	2	33	-	-	ADJ
fsr-3834	2	34	retirement	retirement	ADJ
fsr-3834	2	35	income	income	NOUN
fsr-3834	2	36	,	,	PUNCT
fsr-3834	2	37	which	which	PRON
fsr-3834	2	38	in	in	ADP
fsr-3834	2	39	many	many	ADJ
fsr-3834	2	40	cases	case	NOUN
fsr-3834	2	41	results	result	NOUN
fsr-3834	2	42	in	in	ADP
fsr-3834	2	43	a	a	DET
fsr-3834	2	44	lower	low	ADJ
fsr-3834	2	45	tax	tax	NOUN
fsr-3834	2	46	rate	rate	NOUN
fsr-3834	2	47	in	in	ADP
fsr-3834	2	48	retirement	retirement	NOUN
fsr-3834	2	49	.	.	PUNCT
fsr-3834	3	1	we	we	PRON
fsr-3834	3	2	analyze	analyze	VERB
fsr-3834	3	3	the	the	DET
fsr-3834	3	4	impact	impact	NOUN
fsr-3834	3	5	of	of	ADP
fsr-3834	3	6	declining	decline	VERB
fsr-3834	3	7	withdrawal	withdrawal	NOUN
fsr-3834	3	8	tax	tax	NOUN
fsr-3834	3	9	rates	rate	NOUN
fsr-3834	3	10	on	on	ADP
fsr-3834	3	11	the	the	DET
fsr-3834	3	12	choice	choice	NOUN
fsr-3834	3	13	between	between	ADP
fsr-3834	3	14	taxable	taxable	ADJ
fsr-3834	3	15	mutual	mutual	ADJ
fsr-3834	3	16	fund	fund	NOUN
fsr-3834	3	17	investments	investment	NOUN
fsr-3834	3	18	and	and	CCONJ
fsr-3834	3	19	nondeductible	nondeductible	ADJ
fsr-3834	3	20	iras	ira	NOUN
fsr-3834	3	21	.	.	PUNCT
fsr-3834	4	1	the	the	DET
fsr-3834	4	2	relative	relative	ADJ
fsr-3834	4	3	attractiveness	attractiveness	NOUN
fsr-3834	4	4	of	of	ADP
fsr-3834	4	5	the	the	DET
fsr-3834	4	6	taxable	taxable	ADJ
fsr-3834	4	7	mutual	mutual	ADJ
fsr-3834	4	8	fund	fund	NOUN
fsr-3834	4	9	option	option	NOUN
fsr-3834	4	10	declines	decline	VERB
fsr-3834	4	11	significantly	significantly	ADV
fsr-3834	4	12	when	when	SCONJ
fsr-3834	4	13	withdrawal	withdrawal	NOUN
fsr-3834	4	14	tax	tax	NOUN
fsr-3834	4	15	rates	rate	NOUN
fsr-3834	4	16	decline	decline	VERB
fsr-3834	4	17	.	.	PUNCT
fsr-3834	5	1	converting	convert	VERB
fsr-3834	5	2	exist	exist	VERB
fsr-3834	5	3	ing	ing	ADJ
fsr-3834	5	4	iras	ira	NOUN
fsr-3834	5	5	to	to	ADP
fsr-3834	5	6	roth	roth	PROPN
fsr-3834	5	7	iras	ira	NOUN
fsr-3834	5	8	is	be	AUX
fsr-3834	5	9	generally	generally	ADV
fsr-3834	5	10	beneficial	beneficial	ADJ
fsr-3834	5	11	for	for	ADP
fsr-3834	5	12	investors	investor	NOUN
fsr-3834	5	13	who	who	PRON
fsr-3834	5	14	remain	remain	VERB
fsr-3834	5	15	in	in	ADP
fsr-3834	5	16	the	the	DET
fsr-3834	5	17	same	same	ADJ
fsr-3834	5	18	tax	tax	NOUN
fsr-3834	5	19	bracket	bracket	NOUN
fsr-3834	5	20	upon	upon	SCONJ
fsr-3834	5	21	withdrawal	withdrawal	NOUN
fsr-3834	5	22	.	.	PUNCT
fsr-3834	6	1	for	for	ADP
fsr-3834	6	2	short	short	ADJ
fsr-3834	6	3	(	(	PUNCT
fsr-3834	6	4	long	long	ADJ
fsr-3834	6	5	)	)	PUNCT
fsr-3834	6	6	time	time	NOUN
fsr-3834	6	7	horizons	horizon	NOUN
fsr-3834	6	8	and	and	CCONJ
fsr-3834	6	9	low	low	ADJ
fsr-3834	6	10	(	(	PUNCT
fsr-3834	6	11	high	high	ADJ
fsr-3834	6	12	)	)	PUNCT
fsr-3834	6	13	expected	expect	VERB
fsr-3834	6	14	returns	return	NOUN
fsr-3834	6	15	,	,	PUNCT
fsr-3834	6	16	the	the	DET
fsr-3834	6	17	marginal	marginal	ADJ
fsr-3834	6	18	value	value	NOUN
fsr-3834	6	19	of	of	ADP
fsr-3834	6	20	conversion	conversion	NOUN
fsr-3834	6	21	in	in	ADP
fsr-3834	6	22	i998	i998	PROPN
fsr-3834	6	23	is	be	AUX
fsr-3834	6	24	greater	great	ADJ
fsr-3834	6	25	(	(	PUNCT
fsr-3834	6	26	less	less	ADJ
fsr-3834	6	27	)	)	PUNCT
fsr-3834	6	28	than	than	ADP
fsr-3834	6	29	the	the	DET
fsr-3834	6	30	marginal	marginal	ADJ
fsr-3834	6	31	value	value	NOUN
fsr-3834	6	32	of	of	ADP
fsr-3834	6	33	optimal	optimal	ADJ
fsr-3834	6	34	conversion	conversion	NOUN
fsr-3834	6	35	.	.	PUNCT
fsr-3834	7	1	for	for	ADP
fsr-3834	7	2	investors	investor	NOUN
fsr-3834	7	3	dropping	drop	VERB
fsr-3834	7	4	into	into	ADP
fsr-3834	7	5	the	the	DET
fsr-3834	7	6	15	15	NUM
fsr-3834	7	7	%	%	NOUN
fsr-3834	7	8	tax	tax	NOUN
fsr-3834	7	9	bracket	bracket	NOUN
fsr-3834	7	10	,	,	PUNCT
fsr-3834	7	11	conver	conver	NOUN
fsr-3834	7	12	sion	sion	NOUN
fsr-3834	7	13	is	be	AUX
fsr-3834	7	14	generally	generally	ADV
fsr-3834	7	15	not	not	PART
fsr-3834	7	16	beneficial	beneficial	ADJ
fsr-3834	7	17	unless	unless	SCONJ
fsr-3834	7	18	the	the	DET
fsr-3834	7	19	conversion	conversion	NOUN
fsr-3834	7	20	is	be	AUX
fsr-3834	7	21	done	do	VERB
fsr-3834	7	22	optimally	optimally	ADV
fsr-3834	7	23	,	,	PUNCT
fsr-3834	7	24	the	the	DET
fsr-3834	7	25	time	time	NOUN
fsr-3834	7	26	horizon	horizon	NOUN
fsr-3834	7	27	is	be	AUX
fsr-3834	7	28	long	long	ADJ
fsr-3834	7	29	,	,	PUNCT
fsr-3834	7	30	and	and	CCONJ
fsr-3834	7	31	the	the	DET
fsr-3834	7	32	expected	expect	VERB
fsr-3834	7	33	return	return	NOUN
fsr-3834	7	34	is	be	AUX
fsr-3834	7	35	high	high	ADJ
fsr-3834	7	36	.	.	PUNCT
fsr-3834	8	1	investors	investor	NOUN
fsr-3834	8	2	in	in	ADP
fsr-3834	8	3	the	the	DET
fsr-3834	8	4	15	15	NUM
fsr-3834	8	5	%	%	NOUN
fsr-3834	8	6	tax	tax	NOUN
fsr-3834	8	7	bracket	bracket	NOUN
fsr-3834	8	8	should	should	AUX
fsr-3834	8	9	convert	convert	VERB
fsr-3834	8	10	existing	exist	VERB
fsr-3834	8	11	ira	ira	PROPN
fsr-3834	8	12	assets	asset	NOUN
fsr-3834	8	13	.	.	PUNCT
fsr-3834	9	1	i.	i.	PROPN
fsr-3834	9	2	introduction	introduction	NOUN
fsr-3834	9	3	disagreement	disagreement	NOUN
fsr-3834	9	4	exists	exist	VERB
fsr-3834	9	5	about	about	ADP
fsr-3834	9	6	the	the	DET
fsr-3834	9	7	true	true	ADJ
fsr-3834	9	8	tax	tax	NOUN
fsr-3834	9	9	advantages	advantage	NOUN
fsr-3834	9	10	of	of	ADP
fsr-3834	9	11	traditional	traditional	ADJ
fsr-3834	9	12	iras	ira	NOUN
fsr-3834	9	13	.	.	PUNCT
fsr-3834	10	1	some	some	PRON
fsr-3834	10	2	have	have	AUX
fsr-3834	10	3	sug	sug	AUX
fsr-3834	10	4	gested	geste	VERB
fsr-3834	10	5	that	that	SCONJ
fsr-3834	10	6	traditional	traditional	ADJ
fsr-3834	10	7	iras	ira	NOUN
fsr-3834	10	8	have	have	VERB
fsr-3834	10	9	tax	tax	NOUN
fsr-3834	10	10	advantages	advantage	NOUN
fsr-3834	10	11	only	only	ADV
fsr-3834	10	12	if	if	SCONJ
fsr-3834	10	13	the	the	DET
fsr-3834	10	14	investor	investor	NOUN
fsr-3834	10	15	’s	’s	PART
fsr-3834	10	16	marginal	marginal	ADJ
fsr-3834	10	17	tax	tax	NOUN
fsr-3834	10	18	rate	rate	NOUN
fsr-3834	10	19	upon	upon	SCONJ
fsr-3834	10	20	withdrawal	withdrawal	NOUN
fsr-3834	10	21	is	be	AUX
fsr-3834	10	22	lower	low	ADJ
fsr-3834	10	23	than	than	ADP
fsr-3834	10	24	the	the	DET
fsr-3834	10	25	investor	investor	NOUN
fsr-3834	10	26	’s	’s	PART
fsr-3834	10	27	marginal	marginal	ADJ
fsr-3834	10	28	tax	tax	NOUN
fsr-3834	10	29	rate	rate	NOUN
fsr-3834	10	30	upon	upon	SCONJ
fsr-3834	10	31	contribution	contribution	NOUN
fsr-3834	10	32	(	(	PUNCT
fsr-3834	10	33	e.g.	e.g.	ADV
fsr-3834	10	34	,	,	PUNCT
fsr-3834	10	35	kai	kai	PROPN
fsr-3834	10	36	ser	ser	PROPN
fsr-3834	10	37	,	,	PUNCT
fsr-3834	10	38	1990	1990	NUM
fsr-3834	10	39	)	)	PUNCT
fsr-3834	10	40	.	.	PUNCT
fsr-3834	11	1	others	other	NOUN
fsr-3834	11	2	have	have	AUX
fsr-3834	11	3	argued	argue	VERB
fsr-3834	11	4	that	that	SCONJ
fsr-3834	11	5	the	the	DET
fsr-3834	11	6	deferral	deferral	NOUN
fsr-3834	11	7	of	of	ADP
fsr-3834	11	8	tax	tax	NOUN
fsr-3834	11	9	payments	payment	NOUN
fsr-3834	11	10	on	on	ADP
fsr-3834	11	11	investment	investment	NOUN
fsr-3834	11	12	returns	return	NOUN
fsr-3834	11	13	over	over	ADP
fsr-3834	11	14	time	time	NOUN
fsr-3834	11	15	yields	yield	VERB
fsr-3834	11	16	a	a	DET
fsr-3834	11	17	tax	tax	NOUN
fsr-3834	11	18	advantage	advantage	NOUN
fsr-3834	11	19	to	to	ADP
fsr-3834	11	20	iras	ira	NOUN
fsr-3834	11	21	even	even	ADV
fsr-3834	11	22	if	if	SCONJ
fsr-3834	11	23	current	current	ADJ
fsr-3834	11	24	and	and	CCONJ
fsr-3834	11	25	terminal	terminal	ADJ
fsr-3834	11	26	marginal	marginal	ADJ
fsr-3834	11	27	tax	tax	NOUN
fsr-3834	11	28	rates	rate	NOUN
fsr-3834	11	29	do	do	AUX
fsr-3834	11	30	not	not	PART
fsr-3834	11	31	differ	differ	VERB
fsr-3834	11	32	(	(	PUNCT
fsr-3834	11	33	see	see	VERB
fsr-3834	11	34	bodie	bodie	PROPN
fsr-3834	11	35	&	&	CCONJ
fsr-3834	11	36	merton	merton	PROPN
fsr-3834	11	37	,	,	PUNCT
fsr-3834	11	38	1998	1998	NUM
fsr-3834	11	39	)	)	PUNCT
fsr-3834	11	40	.	.	PUNCT
fsr-3834	12	1	the	the	DET
fsr-3834	12	2	significance	significance	NOUN
fsr-3834	12	3	of	of	ADP
fsr-3834	12	4	this	this	DET
fsr-3834	12	5	tax	tax	NOUN
fsr-3834	12	6	-	-	PUNCT
fsr-3834	12	7	deferment	deferment	NOUN
fsr-3834	12	8	value	value	NOUN
fsr-3834	12	9	has	have	AUX
fsr-3834	12	10	been	be	AUX
fsr-3834	12	11	called	call	VERB
fsr-3834	12	12	into	into	ADP
fsr-3834	12	13	question	question	NOUN
fsr-3834	12	14	however	however	ADV
fsr-3834	12	15	.	.	PUNCT
fsr-3834	13	1	crain	crain	NOUN
fsr-3834	13	2	and	and	CCONJ
fsr-3834	13	3	austin	austin	PROPN
fsr-3834	13	4	(	(	PUNCT
fsr-3834	13	5	1997	1997	NUM
fsr-3834	13	6	)	)	PUNCT
fsr-3834	13	7	analyze	analyze	VERB
fsr-3834	13	8	the	the	DET
fsr-3834	13	9	tradeoff	tradeoff	NOUN
fsr-3834	13	10	between	between	ADP
fsr-3834	13	11	tax	tax	NOUN
fsr-3834	13	12	deferment	deferment	NOUN
fsr-3834	13	13	value	value	NOUN
fsr-3834	13	14	in	in	ADP
fsr-3834	13	15	iras	ira	NOUN
fsr-3834	13	16	and	and	CCONJ
fsr-3834	13	17	the	the	DET
fsr-3834	13	18	preferential	preferential	ADJ
fsr-3834	13	19	treatment	treatment	NOUN
fsr-3834	13	20	of	of	ADP
fsr-3834	13	21	capital	capital	NOUN
fsr-3834	13	22	gains	gain	NOUN
fsr-3834	13	23	in	in	ADP
fsr-3834	13	24	a	a	DET
fsr-3834	13	25	taxable	taxable	ADJ
fsr-3834	13	26	invest	invest	NOUN
fsr-3834	13	27	ment	ment	NOUN
fsr-3834	13	28	enacted	enact	VERB
fsr-3834	13	29	in	in	ADP
fsr-3834	13	30	the	the	DET
fsr-3834	13	31	taxpayer	taxpayer	NOUN
fsr-3834	13	32	relief	relief	NOUN
fsr-3834	13	33	act	act	NOUN
fsr-3834	13	34	of	of	ADP
fsr-3834	13	35	1997	1997	NUM
fsr-3834	13	36	(	(	PUNCT
fsr-3834	13	37	hereafter	hereafter	ADV
fsr-3834	13	38	,	,	PUNCT
fsr-3834	13	39	the	the	DET
fsr-3834	13	40	act	act	NOUN
fsr-3834	13	41	)	)	PUNCT
fsr-3834	13	42	for	for	ADP
fsr-3834	13	43	mutual	mutual	ADJ
fsr-3834	13	44	fund	fund	NOUN
fsr-3834	13	45	inves	inve	VERB
fsr-3834	13	46	tors	tor	NOUN
fsr-3834	13	47	in	in	ADP
fsr-3834	13	48	the	the	DET
fsr-3834	13	49	31	31	NUM
fsr-3834	13	50	%	%	NOUN
fsr-3834	13	51	tax	tax	NOUN
fsr-3834	13	52	bracket	bracket	NOUN
fsr-3834	13	53	.	.	PUNCT
fsr-3834	14	1	in	in	ADP
fsr-3834	14	2	this	this	DET
fsr-3834	14	3	paper	paper	NOUN
fsr-3834	14	4	,	,	PUNCT
fsr-3834	14	5	we	we	PRON
fsr-3834	14	6	seek	seek	VERB
fsr-3834	14	7	to	to	PART
fsr-3834	14	8	extend	extend	VERB
fsr-3834	14	9	their	their	PRON
fsr-3834	14	10	analysis	analysis	NOUN
fsr-3834	14	11	in	in	ADP
fsr-3834	14	12	two	two	NUM
fsr-3834	14	13	ways	way	NOUN
fsr-3834	14	14	.	.	PUNCT
fsr-3834	15	1	stephen	stephen	PROPN
fsr-3834	15	2	m.	m.	PROPN
fsr-3834	15	3	horan	horan	PROPN
fsr-3834	15	4	and	and	CCONJ
fsr-3834	15	5	jeffrey	jeffrey	PROPN
fsr-3834	15	6	h.	h.	PROPN
fsr-3834	15	7	peterson	peterson	PROPN
fsr-3834	15	8	l	l	PROPN
fsr-3834	15	9	school	school	NOUN
fsr-3834	15	10	of	of	ADP
fsr-3834	15	11	business	business	NOUN
fsr-3834	15	12	,	,	PUNCT
fsr-3834	15	13	st	st	PROPN
fsr-3834	15	14	.	.	PROPN
fsr-3834	15	15	bonaventure	bonaventure	PROPN
fsr-3834	15	16	university	university	PROPN
fsr-3834	15	17	,	,	PUNCT
fsr-3834	15	18	st	st	PROPN
fsr-3834	15	19	.	.	PROPN
fsr-3834	15	20	bonaventure	bonaventure	PROPN
fsr-3834	15	21	,	,	PUNCT
fsr-3834	15	22	new	new	PROPN
fsr-3834	15	23	york	york	PROPN
fsr-3834	15	24	14778	14778	NUM
fsr-3834	15	25	;	;	PUNCT
fsr-3834	15	26	e	e	X
fsr-3834	15	27	-	-	NOUN
fsr-3834	15	28	mail	mail	NOUN
fsr-3834	15	29	:	:	PUNCT
fsr-3834	15	30	shoran@sbu.edu	shoran@sbu.edu	NOUN
fsr-3834	15	31	,	,	PUNCT
fsr-3834	15	32	or	or	CCONJ
fsr-3834	15	33	e	e	NOUN
fsr-3834	15	34	-	-	NOUN
fsr-3834	15	35	mail	mail	NOUN
fsr-3834	15	36	:	:	PUNCT
fsr-3834	15	37	peterson@sbu.edu	peterson@sbu.edu	PROPN
fsr-3834	15	38	.	.	PUNCT
fsr-3834	16	1	robert	robert	PROPN
fsr-3834	16	2	mcleod	mcleod	PROPN
fsr-3834	16	3	l	l	PROPN
fsr-3834	16	4	department	department	PROPN
fsr-3834	16	5	of	of	ADP
fsr-3834	16	6	economics	economic	NOUN
fsr-3834	16	7	,	,	PUNCT
fsr-3834	16	8	finance	finance	NOUN
fsr-3834	16	9	and	and	CCONJ
fsr-3834	16	10	legal	legal	ADJ
fsr-3834	16	11	studies	study	NOUN
fsr-3834	16	12	,	,	PUNCT
fsr-3834	16	13	university	university	NOUN
fsr-3834	16	14	of	of	ADP
fsr-3834	16	15	alabama	alabama	PROPN
fsr-3834	16	16	,	,	PUNCT
fsr-3834	16	17	tuscaloosa	tuscaloosa	PROPN
fsr-3834	16	18	,	,	PUNCT
fsr-3834	16	19	alabama	alabama	PROPN
fsr-3834	16	20	35487	35487	NUM
fsr-3834	16	21	-	-	SYM
fsr-3834	16	22	0224	0224	NUM
fsr-3834	16	23	;	;	PUNCT
fsr-3834	16	24	e	e	X
fsr-3834	16	25	-	-	NOUN
fsr-3834	16	26	mail	mail	NOUN
fsr-3834	16	27	:	:	PUNCT
fsr-3834	16	28	rmcleod@cba.ua.edu	rmcleod@cba.ua.edu	X
fsr-3834	16	29	.	.	PUNCT
fsr-3834	17	1	244	244	NUM
fsr-3834	17	2	financial	financial	ADJ
fsr-3834	17	3	services	service	NOUN
fsr-3834	17	4	review	review	NOUN
fsr-3834	17	5	6(4	6(4	NUM
fsr-3834	17	6	)	)	PUNCT
fsr-3834	17	7	1997	1997	NUM
fsr-3834	17	8	first	first	ADV
fsr-3834	17	9	,	,	PUNCT
fsr-3834	17	10	we	we	PRON
fsr-3834	17	11	allow	allow	VERB
fsr-3834	17	12	investors	investor	NOUN
fsr-3834	17	13	to	to	PART
fsr-3834	17	14	drop	drop	VERB
fsr-3834	17	15	into	into	ADP
fsr-3834	17	16	lower	low	ADJ
fsr-3834	17	17	tax	tax	NOUN
fsr-3834	17	18	brackets	bracket	NOUN
fsr-3834	17	19	upon	upon	SCONJ
fsr-3834	17	20	withdrawal	withdrawal	NOUN
fsr-3834	17	21	of	of	ADP
fsr-3834	17	22	retirement	retirement	NOUN
fsr-3834	17	23	assets	asset	NOUN
fsr-3834	17	24	.	.	PUNCT
fsr-3834	18	1	this	this	DET
fsr-3834	18	2	possibility	possibility	NOUN
fsr-3834	18	3	has	have	VERB
fsr-3834	18	4	a	a	DET
fsr-3834	18	5	significant	significant	ADJ
fsr-3834	18	6	effect	effect	NOUN
fsr-3834	18	7	on	on	ADP
fsr-3834	18	8	an	an	DET
fsr-3834	18	9	investor	investor	NOUN
fsr-3834	18	10	’s	’s	PART
fsr-3834	18	11	choice	choice	NOUN
fsr-3834	18	12	between	between	ADP
fsr-3834	18	13	nondeduct	nondeduct	NOUN
fsr-3834	18	14	ible	ible	ADJ
fsr-3834	18	15	ira	ira	PROPN
fsr-3834	18	16	contributions	contribution	NOUN
fsr-3834	18	17	and	and	CCONJ
fsr-3834	18	18	taxable	taxable	ADJ
fsr-3834	18	19	mutual	mutual	ADJ
fsr-3834	18	20	fund	fund	NOUN
fsr-3834	18	21	investments	investment	NOUN
fsr-3834	18	22	.	.	PUNCT
fsr-3834	19	1	second	second	ADJ
fsr-3834	19	2	,	,	PUNCT
fsr-3834	19	3	we	we	PRON
fsr-3834	19	4	analyze	analyze	VERB
fsr-3834	19	5	the	the	DET
fsr-3834	19	6	option	option	NOUN
fsr-3834	19	7	to	to	PART
fsr-3834	19	8	convert	convert	VERB
fsr-3834	19	9	existing	exist	VERB
fsr-3834	19	10	ira	ira	PROPN
fsr-3834	19	11	assets	asset	NOUN
fsr-3834	19	12	to	to	PART
fsr-3834	19	13	roth	roth	VERB
fsr-3834	19	14	ira	ira	PROPN
fsr-3834	19	15	assets	asset	NOUN
fsr-3834	19	16	.	.	PUNCT
fsr-3834	20	1	according	accord	VERB
fsr-3834	20	2	to	to	ADP
fsr-3834	20	3	the	the	DET
fsr-3834	20	4	panel	panel	NOUN
fsr-3834	20	5	study	study	NOUN
fsr-3834	20	6	of	of	ADP
fsr-3834	20	7	income	income	NOUN
fsr-3834	20	8	dynamics	dynamic	NOUN
fsr-3834	20	9	(	(	PUNCT
fsr-3834	20	10	psid	psid	ADJ
fsr-3834	20	11	)	)	PUNCT
fsr-3834	20	12	as	as	SCONJ
fsr-3834	20	13	interpreted	interpret	VERB
fsr-3834	20	14	by	by	ADP
fsr-3834	20	15	bern	bern	PROPN
fsr-3834	20	16	heim	heim	PROPN
fsr-3834	20	17	,	,	PUNCT
fsr-3834	20	18	skinner	skinner	NOUN
fsr-3834	20	19	and	and	CCONJ
fsr-3834	20	20	wienberg	wienberg	PROPN
fsr-3834	20	21	(	(	PUNCT
fsr-3834	20	22	1997	1997	NUM
fsr-3834	20	23	)	)	PUNCT
fsr-3834	20	24	,	,	PUNCT
fsr-3834	20	25	on	on	ADP
fsr-3834	20	26	average	average	ADJ
fsr-3834	20	27	,	,	PUNCT
fsr-3834	20	28	retirement	retirement	NOUN
fsr-3834	20	29	income	income	NOUN
fsr-3834	20	30	is	be	AUX
fsr-3834	20	31	about	about	ADV
fsr-3834	20	32	64	64	NUM
fsr-3834	20	33	%	%	NOUN
fsr-3834	20	34	of	of	ADP
fsr-3834	20	35	pre	pre	ADJ
fsr-3834	20	36	retirement	retirement	NOUN
fsr-3834	20	37	income	income	NOUN
fsr-3834	20	38	,	,	PUNCT
fsr-3834	20	39	suggesting	suggest	VERB
fsr-3834	20	40	that	that	SCONJ
fsr-3834	20	41	marginal	marginal	ADJ
fsr-3834	20	42	tax	tax	NOUN
fsr-3834	20	43	rates	rate	NOUN
fsr-3834	20	44	for	for	ADP
fsr-3834	20	45	retirees	retiree	NOUN
fsr-3834	20	46	are	be	AUX
fsr-3834	20	47	likely	likely	ADJ
fsr-3834	20	48	to	to	PART
fsr-3834	20	49	fall	fall	VERB
fsr-3834	20	50	over	over	ADP
fsr-3834	20	51	their	their	PRON
fsr-3834	20	52	investment	investment	NOUN
fsr-3834	20	53	horizon	horizon	NOUN
fsr-3834	20	54	.	.	PUNCT
fsr-3834	21	1	many	many	ADJ
fsr-3834	21	2	of	of	ADP
fsr-3834	21	3	these	these	DET
fsr-3834	21	4	individuals	individual	NOUN
fsr-3834	21	5	face	face	VERB
fsr-3834	21	6	the	the	DET
fsr-3834	21	7	decision	decision	NOUN
fsr-3834	21	8	of	of	ADP
fsr-3834	21	9	making	make	VERB
fsr-3834	21	10	nondeductible	nondeductible	ADJ
fsr-3834	21	11	ira	ira	PROPN
fsr-3834	21	12	contributions	contribution	NOUN
fsr-3834	21	13	(	(	PUNCT
fsr-3834	21	14	in	in	ADP
fsr-3834	21	15	which	which	PRON
fsr-3834	21	16	earnings	earning	NOUN
fsr-3834	21	17	will	will	AUX
fsr-3834	21	18	be	be	AUX
fsr-3834	21	19	taxed	tax	VERB
fsr-3834	21	20	upon	upon	SCONJ
fsr-3834	21	21	withdrawal	withdrawal	NOUN
fsr-3834	21	22	as	as	ADP
fsr-3834	21	23	ordinary	ordinary	ADJ
fsr-3834	21	24	income	income	NOUN
fsr-3834	21	25	)	)	PUNCT
fsr-3834	21	26	or	or	CCONJ
fsr-3834	21	27	taxable	taxable	ADJ
fsr-3834	21	28	mutual	mutual	ADJ
fsr-3834	21	29	fund	fund	NOUN
fsr-3834	21	30	investments	investment	NOUN
fsr-3834	21	31	(	(	PUNCT
fsr-3834	21	32	in	in	ADP
fsr-3834	21	33	which	which	PRON
fsr-3834	21	34	a	a	DET
fsr-3834	21	35	portion	portion	NOUN
fsr-3834	21	36	of	of	ADP
fsr-3834	21	37	earnings	earning	NOUN
fsr-3834	21	38	will	will	AUX
fsr-3834	21	39	be	be	AUX
fsr-3834	21	40	taxed	tax	VERB
fsr-3834	21	41	each	each	DET
fsr-3834	21	42	year	year	NOUN
fsr-3834	21	43	at	at	ADP
fsr-3834	21	44	a	a	DET
fsr-3834	21	45	lower	low	ADJ
fsr-3834	21	46	capital	capital	NOUN
fsr-3834	21	47	gains	gain	NOUN
fsr-3834	21	48	tax	tax	NOUN
fsr-3834	21	49	rate	rate	NOUN
fsr-3834	21	50	)	)	PUNCT
fsr-3834	21	51	.	.	PUNCT
fsr-3834	22	1	we	we	PRON
fsr-3834	22	2	compare	compare	VERB
fsr-3834	22	3	the	the	DET
fsr-3834	22	4	after	after	ADP
fsr-3834	22	5	-	-	PUNCT
fsr-3834	22	6	tax	tax	NOUN
fsr-3834	22	7	future	future	ADJ
fsr-3834	22	8	values	value	NOUN
fsr-3834	22	9	of	of	ADP
fsr-3834	22	10	nondeductible	nondeductible	ADJ
fsr-3834	22	11	ira	ira	PROPN
fsr-3834	22	12	contributions	contribution	NOUN
fsr-3834	22	13	and	and	CCONJ
fsr-3834	22	14	taxable	taxable	ADJ
fsr-3834	22	15	mutual	mutual	ADJ
fsr-3834	22	16	fund	fund	NOUN
fsr-3834	22	17	investments	investment	NOUN
fsr-3834	22	18	for	for	ADP
fsr-3834	22	19	investors	investor	NOUN
fsr-3834	22	20	whose	whose	DET
fsr-3834	22	21	marginal	marginal	ADJ
fsr-3834	22	22	tax	tax	NOUN
fsr-3834	22	23	rate	rate	NOUN
fsr-3834	22	24	falls	fall	VERB
fsr-3834	22	25	from	from	ADP
fsr-3834	22	26	31	31	NUM
fsr-3834	22	27	%	%	NOUN
fsr-3834	22	28	during	during	ADP
fsr-3834	22	29	the	the	DET
fsr-3834	22	30	term	term	NOUN
fsr-3834	22	31	of	of	ADP
fsr-3834	22	32	investment	investment	NOUN
fsr-3834	22	33	to	to	ADP
fsr-3834	22	34	28	28	NUM
fsr-3834	22	35	%	%	NOUN
fsr-3834	22	36	upon	upon	SCONJ
fsr-3834	22	37	withdrawal	withdrawal	NOUN
fsr-3834	22	38	.	.	PUNCT
fsr-3834	23	1	meanwhile	meanwhile	ADV
fsr-3834	23	2	,	,	PUNCT
fsr-3834	23	3	the	the	DET
fsr-3834	23	4	act	act	NOUN
fsr-3834	23	5	has	have	AUX
fsr-3834	23	6	also	also	ADV
fsr-3834	23	7	given	give	VERB
fsr-3834	23	8	taxpayers	taxpayer	NOUN
fsr-3834	23	9	in	in	ADP
fsr-3834	23	10	lower	low	ADJ
fsr-3834	23	11	tax	tax	NOUN
fsr-3834	23	12	brackets	bracket	NOUN
fsr-3834	23	13	the	the	DET
fsr-3834	23	14	option	option	NOUN
fsr-3834	23	15	to	to	PART
fsr-3834	23	16	convert	convert	VERB
fsr-3834	23	17	traditional	traditional	ADJ
fsr-3834	23	18	iras	ira	NOUN
fsr-3834	23	19	to	to	ADP
fsr-3834	23	20	roth	roth	PROPN
fsr-3834	23	21	iras	ira	NOUN
fsr-3834	23	22	,	,	PUNCT
fsr-3834	23	23	a	a	DET
fsr-3834	23	24	retirement	retirement	NOUN
fsr-3834	23	25	account	account	NOUN
fsr-3834	23	26	in	in	ADP
fsr-3834	23	27	which	which	PRON
fsr-3834	23	28	contributions	contribution	NOUN
fsr-3834	23	29	are	be	AUX
fsr-3834	23	30	not	not	PART
fsr-3834	23	31	deductible	deductible	ADJ
fsr-3834	23	32	,	,	PUNCT
fsr-3834	23	33	but	but	CCONJ
fsr-3834	23	34	all	all	DET
fsr-3834	23	35	earnings	earning	NOUN
fsr-3834	23	36	are	be	AUX
fsr-3834	23	37	excluded	exclude	VERB
fsr-3834	23	38	from	from	ADP
fsr-3834	23	39	tax	tax	NOUN
fsr-3834	23	40	.	.	PUNCT
fsr-3834	24	1	although	although	SCONJ
fsr-3834	24	2	the	the	DET
fsr-3834	24	3	conversion	conversion	NOUN
fsr-3834	24	4	permits	permit	VERB
fsr-3834	24	5	tax	tax	NOUN
fsr-3834	24	6	-	-	PUNCT
fsr-3834	24	7	free	free	ADJ
fsr-3834	24	8	earnings	earning	NOUN
fsr-3834	24	9	into	into	ADP
fsr-3834	24	10	the	the	DET
fsr-3834	24	11	future	future	NOUN
fsr-3834	24	12	,	,	PUNCT
fsr-3834	24	13	it	it	PRON
fsr-3834	24	14	requires	require	VERB
fsr-3834	24	15	all	all	DET
fsr-3834	24	16	deductible	deductible	ADJ
fsr-3834	24	17	contributions	contribution	NOUN
fsr-3834	24	18	and	and	CCONJ
fsr-3834	24	19	earnings	earning	NOUN
fsr-3834	24	20	being	be	AUX
fsr-3834	24	21	converted	convert	VERB
fsr-3834	24	22	from	from	ADP
fsr-3834	24	23	the	the	DET
fsr-3834	24	24	tradi	tradi	NOUN
fsr-3834	24	25	tional	tional	PROPN
fsr-3834	24	26	ira	ira	PROPN
fsr-3834	24	27	to	to	PART
fsr-3834	24	28	be	be	AUX
fsr-3834	24	29	added	add	VERB
fsr-3834	24	30	to	to	ADP
fsr-3834	24	31	taxable	taxable	ADJ
fsr-3834	24	32	income	income	NOUN
fsr-3834	24	33	,	,	PUNCT
fsr-3834	24	34	creating	create	VERB
fsr-3834	24	35	an	an	DET
fsr-3834	24	36	opportunity	opportunity	NOUN
fsr-3834	24	37	cost	cost	NOUN
fsr-3834	24	38	in	in	ADP
fsr-3834	24	39	that	that	SCONJ
fsr-3834	24	40	the	the	DET
fsr-3834	24	41	tax	tax	NOUN
fsr-3834	24	42	paid	pay	VERB
fsr-3834	24	43	is	be	AUX
fsr-3834	24	44	not	not	PART
fsr-3834	24	45	able	able	ADJ
fsr-3834	24	46	to	to	PART
fsr-3834	24	47	accumulate	accumulate	VERB
fsr-3834	24	48	earnings	earning	NOUN
fsr-3834	24	49	.	.	PUNCT
fsr-3834	25	1	the	the	DET
fsr-3834	25	2	act	act	NOUN
fsr-3834	25	3	also	also	ADV
fsr-3834	25	4	creates	create	VERB
fsr-3834	25	5	a	a	DET
fsr-3834	25	6	one	one	NUM
fsr-3834	25	7	-	-	PUNCT
fsr-3834	25	8	time	time	NOUN
fsr-3834	25	9	incentive	incentive	NOUN
fsr-3834	25	10	to	to	PART
fsr-3834	25	11	convert	convert	VERB
fsr-3834	25	12	(	(	PUNCT
fsr-3834	25	13	or	or	CCONJ
fsr-3834	25	14	a	a	DET
fsr-3834	25	15	one	one	NUM
fsr-3834	25	16	-	-	PUNCT
fsr-3834	25	17	time	time	NOUN
fsr-3834	25	18	tax	tax	NOUN
fsr-3834	25	19	revenue	revenue	NOUN
fsr-3834	25	20	advance	advance	NOUN
fsr-3834	25	21	)	)	PUNCT
fsr-3834	25	22	by	by	ADP
fsr-3834	25	23	allowing	allow	VERB
fsr-3834	25	24	those	those	PRON
fsr-3834	25	25	who	who	PRON
fsr-3834	25	26	convert	convert	VERB
fsr-3834	25	27	in	in	ADP
fsr-3834	25	28	the	the	DET
fsr-3834	25	29	1998	1998	NUM
fsr-3834	25	30	tax	tax	NOUN
fsr-3834	25	31	year	year	NOUN
fsr-3834	25	32	to	to	PART
fsr-3834	25	33	spread	spread	VERB
fsr-3834	25	34	the	the	DET
fsr-3834	25	35	additional	additional	ADJ
fsr-3834	25	36	taxable	taxable	ADJ
fsr-3834	25	37	income	income	NOUN
fsr-3834	25	38	over	over	ADP
fsr-3834	25	39	four	four	NUM
fsr-3834	25	40	years	year	NOUN
fsr-3834	25	41	.	.	PUNCT
fsr-3834	26	1	we	we	PRON
fsr-3834	26	2	analyze	analyze	VERB
fsr-3834	26	3	the	the	DET
fsr-3834	26	4	conversion	conversion	NOUN
fsr-3834	26	5	option	option	NOUN
fsr-3834	26	6	both	both	CCONJ
fsr-3834	26	7	with	with	ADP
fsr-3834	26	8	and	and	CCONJ
fsr-3834	26	9	without	without	ADP
fsr-3834	26	10	the	the	DET
fsr-3834	26	11	1998	1998	NUM
fsr-3834	26	12	conversion	conversion	NOUN
fsr-3834	26	13	incentive	incentive	NOUN
fsr-3834	26	14	.	.	PUNCT
fsr-3834	27	1	the	the	DET
fsr-3834	27	2	following	follow	VERB
fsr-3834	27	3	section	section	NOUN
fsr-3834	27	4	reviews	review	VERB
fsr-3834	27	5	the	the	DET
fsr-3834	27	6	literature	literature	NOUN
fsr-3834	27	7	on	on	ADP
fsr-3834	27	8	ira	ira	PROPN
fsr-3834	27	9	investing	investing	PROPN
fsr-3834	27	10	.	.	PUNCT
fsr-3834	28	1	section	section	NOUN
fsr-3834	28	2	iii	iii	PROPN
fsr-3834	28	3	analyzes	analyze	VERB
fsr-3834	28	4	the	the	DET
fsr-3834	28	5	decision	decision	NOUN
fsr-3834	28	6	between	between	ADP
fsr-3834	28	7	nondeductible	nondeductible	ADJ
fsr-3834	28	8	ira	ira	PROPN
fsr-3834	28	9	and	and	CCONJ
fsr-3834	28	10	taxable	taxable	ADJ
fsr-3834	28	11	mutual	mutual	ADJ
fsr-3834	28	12	fund	fund	NOUN
fsr-3834	28	13	investments	investment	NOUN
fsr-3834	28	14	for	for	ADP
fsr-3834	28	15	tax	tax	NOUN
fsr-3834	28	16	rates	rate	NOUN
fsr-3834	28	17	that	that	PRON
fsr-3834	28	18	decline	decline	VERB
fsr-3834	28	19	upon	upon	SCONJ
fsr-3834	28	20	retirement	retirement	NOUN
fsr-3834	28	21	using	use	VERB
fsr-3834	28	22	the	the	DET
fsr-3834	28	23	model	model	NOUN
fsr-3834	28	24	in	in	ADP
fsr-3834	28	25	crain	crain	NOUN
fsr-3834	28	26	and	and	CCONJ
fsr-3834	28	27	austin	austin	PROPN
fsr-3834	28	28	(	(	PUNCT
fsr-3834	28	29	1997	1997	NUM
fsr-3834	28	30	)	)	PUNCT
fsr-3834	28	31	.	.	PUNCT
fsr-3834	29	1	we	we	PRON
fsr-3834	29	2	analyze	analyze	VERB
fsr-3834	29	3	the	the	DET
fsr-3834	29	4	roth	roth	PROPN
fsr-3834	29	5	ira	ira	PROPN
fsr-3834	29	6	conversion	conversion	PROPN
fsr-3834	29	7	decision	decision	NOUN
fsr-3834	29	8	in	in	ADP
fsr-3834	29	9	section	section	NOUN
fsr-3834	29	10	iv	iv	NUM
fsr-3834	29	11	.	.	PUNCT
fsr-3834	30	1	the	the	DET
fsr-3834	30	2	final	final	ADJ
fsr-3834	30	3	section	section	NOUN
fsr-3834	30	4	concludes	conclude	VERB
fsr-3834	30	5	and	and	CCONJ
fsr-3834	30	6	offers	offer	VERB
fsr-3834	30	7	avenues	avenue	NOUN
fsr-3834	30	8	for	for	ADP
fsr-3834	30	9	further	further	ADJ
fsr-3834	30	10	investigation	investigation	NOUN
fsr-3834	30	11	.	.	PUNCT
fsr-3834	31	1	ii	ii	PROPN
fsr-3834	31	2	.	.	PUNCT
fsr-3834	32	1	ira	ira	PROPN
fsr-3834	32	2	literature	literature	PROPN
fsr-3834	32	3	and	and	CCONJ
fsr-3834	32	4	methodology	methodology	NOUN
fsr-3834	32	5	there	there	PRON
fsr-3834	32	6	exists	exist	VERB
fsr-3834	32	7	a	a	DET
fsr-3834	32	8	debate	debate	NOUN
fsr-3834	32	9	over	over	ADP
fsr-3834	32	10	whether	whether	SCONJ
fsr-3834	32	11	tax	tax	NOUN
fsr-3834	32	12	-	-	PUNCT
fsr-3834	32	13	deferred	defer	VERB
fsr-3834	32	14	savings	saving	NOUN
fsr-3834	32	15	programs	program	NOUN
fsr-3834	32	16	actually	actually	ADV
fsr-3834	32	17	increase	increase	VERB
fsr-3834	32	18	savings	saving	NOUN
fsr-3834	32	19	rates	rate	NOUN
fsr-3834	32	20	.	.	PUNCT
fsr-3834	33	1	some	some	PRON
fsr-3834	33	2	estimate	estimate	VERB
fsr-3834	33	3	that	that	SCONJ
fsr-3834	33	4	iras	ira	NOUN
fsr-3834	33	5	have	have	AUX
fsr-3834	33	6	had	have	VERB
fsr-3834	33	7	little	little	ADJ
fsr-3834	33	8	,	,	PUNCT
fsr-3834	33	9	if	if	SCONJ
fsr-3834	33	10	any	any	PRON
fsr-3834	33	11	,	,	PUNCT
fsr-3834	33	12	impact	impact	NOUN
fsr-3834	33	13	on	on	ADP
fsr-3834	33	14	savings	saving	NOUN
fsr-3834	33	15	(	(	PUNCT
fsr-3834	33	16	e.g.	e.g.	ADV
fsr-3834	33	17	,	,	PUNCT
fsr-3834	33	18	gale	gale	NOUN
fsr-3834	33	19	&	&	CCONJ
fsr-3834	33	20	scholz	scholz	NOUN
fsr-3834	33	21	,	,	PUNCT
fsr-3834	33	22	1994	1994	NUM
fsr-3834	33	23	)	)	PUNCT
fsr-3834	33	24	.	.	PUNCT
fsr-3834	34	1	others	other	NOUN
fsr-3834	34	2	report	report	VERB
fsr-3834	34	3	evidence	evidence	NOUN
fsr-3834	34	4	that	that	SCONJ
fsr-3834	34	5	iras	ira	NOUN
fsr-3834	34	6	have	have	AUX
fsr-3834	34	7	stimulated	stimulate	VERB
fsr-3834	34	8	savings	saving	NOUN
fsr-3834	34	9	(	(	PUNCT
fsr-3834	34	10	e.g.	e.g.	ADV
fsr-3834	34	11	,	,	PUNCT
fsr-3834	34	12	hubbard	hubbard	PROPN
fsr-3834	34	13	&	&	CCONJ
fsr-3834	34	14	skinner	skinner	PROPN
fsr-3834	34	15	,	,	PUNCT
fsr-3834	34	16	1995	1995	NUM
fsr-3834	34	17	,	,	PUNCT
fsr-3834	34	18	1996	1996	NUM
fsr-3834	34	19	)	)	PUNCT
fsr-3834	34	20	.	.	PUNCT
fsr-3834	35	1	perhaps	perhaps	ADV
fsr-3834	35	2	the	the	DET
fsr-3834	35	3	ambiguity	ambiguity	NOUN
fsr-3834	35	4	over	over	ADP
fsr-3834	35	5	whether	whether	SCONJ
fsr-3834	35	6	iras	ira	NOUN
fsr-3834	35	7	increase	increase	VERB
fsr-3834	35	8	savings	saving	NOUN
fsr-3834	35	9	rates	rate	NOUN
fsr-3834	35	10	stems	stem	VERB
fsr-3834	35	11	from	from	ADP
fsr-3834	35	12	the	the	DET
fsr-3834	35	13	complexity	complexity	NOUN
fsr-3834	35	14	of	of	ADP
fsr-3834	35	15	the	the	DET
fsr-3834	35	16	tax	tax	NOUN
fsr-3834	35	17	code	code	NOUN
fsr-3834	35	18	,	,	PUNCT
fsr-3834	35	19	which	which	PRON
fsr-3834	35	20	creates	create	VERB
fsr-3834	35	21	ambiguity	ambiguity	NOUN
fsr-3834	35	22	over	over	ADP
fsr-3834	35	23	whether	whether	SCONJ
fsr-3834	35	24	investors	investor	NOUN
fsr-3834	35	25	will	will	AUX
fsr-3834	35	26	have	have	AUX
fsr-3834	35	27	greater	great	ADJ
fsr-3834	35	28	after	after	ADP
fsr-3834	35	29	-	-	PUNCT
fsr-3834	35	30	tax	tax	NOUN
fsr-3834	35	31	accumulations	accumulation	NOUN
fsr-3834	35	32	in	in	ADP
fsr-3834	35	33	taxable	taxable	ADJ
fsr-3834	35	34	or	or	CCONJ
fsr-3834	35	35	tax	tax	VERB
fsr-3834	35	36	deferred	defer	VERB
fsr-3834	35	37	accounts	account	NOUN
fsr-3834	35	38	.	.	PUNCT
fsr-3834	36	1	for	for	ADP
fsr-3834	36	2	example	example	NOUN
fsr-3834	36	3	,	,	PUNCT
fsr-3834	36	4	o’neil	o’neil	PROPN
fsr-3834	36	5	,	,	PUNCT
fsr-3834	36	6	saftner	saftner	NOUN
fsr-3834	36	7	,	,	PUNCT
fsr-3834	36	8	and	and	CCONJ
fsr-3834	36	9	dillaway	dillaway	NOUN
fsr-3834	36	10	(	(	PUNCT
fsr-3834	36	11	1983	1983	NUM
fsr-3834	36	12	)	)	PUNCT
fsr-3834	36	13	examine	examine	VERB
fsr-3834	36	14	the	the	DET
fsr-3834	36	15	impact	impact	NOUN
fsr-3834	36	16	of	of	ADP
fsr-3834	36	17	the	the	DET
fsr-3834	36	18	10	10	NUM
fsr-3834	36	19	%	%	NOUN
fsr-3834	36	20	premature	premature	ADJ
fsr-3834	36	21	with	with	ADP
fsr-3834	36	22	drawal	drawal	NOUN
fsr-3834	36	23	penalty	penalty	NOUN
fsr-3834	36	24	.	.	PUNCT
fsr-3834	37	1	they	they	PRON
fsr-3834	37	2	find	find	VERB
fsr-3834	37	3	that	that	SCONJ
fsr-3834	37	4	the	the	DET
fsr-3834	37	5	penalty	penalty	NOUN
fsr-3834	37	6	outweighs	outweigh	VERB
fsr-3834	37	7	the	the	DET
fsr-3834	37	8	tax	tax	NOUN
fsr-3834	37	9	deferment	deferment	NOUN
fsr-3834	37	10	for	for	ADP
fsr-3834	37	11	short	short	ADJ
fsr-3834	37	12	invest	inv	ADJ
fsr-3834	37	13	ment	ment	PROPN
fsr-3834	37	14	horizons	horizon	NOUN
fsr-3834	37	15	,	,	PUNCT
fsr-3834	37	16	but	but	CCONJ
fsr-3834	37	17	not	not	PART
fsr-3834	37	18	for	for	ADP
fsr-3834	37	19	long	long	ADJ
fsr-3834	37	20	horizons	horizon	NOUN
fsr-3834	37	21	.	.	PUNCT
fsr-3834	38	1	in	in	ADP
fsr-3834	38	2	fact	fact	NOUN
fsr-3834	38	3	,	,	PUNCT
fsr-3834	38	4	yaari	yaari	PROPN
fsr-3834	38	5	and	and	CCONJ
fsr-3834	38	6	fabozzi	fabozzi	NOUN
fsr-3834	38	7	(	(	PUNCT
fsr-3834	38	8	1985	1985	NUM
fsr-3834	38	9	)	)	PUNCT
fsr-3834	38	10	find	find	VERB
fsr-3834	38	11	that	that	SCONJ
fsr-3834	38	12	the	the	DET
fsr-3834	38	13	indifference	indifference	NOUN
fsr-3834	38	14	point	point	NOUN
fsr-3834	38	15	may	may	AUX
fsr-3834	38	16	be	be	AUX
fsr-3834	38	17	as	as	ADV
fsr-3834	38	18	short	short	ADJ
fsr-3834	38	19	as	as	ADP
fsr-3834	38	20	two	two	NUM
fsr-3834	38	21	years	year	NOUN
fsr-3834	38	22	.	.	PUNCT
fsr-3834	39	1	ragdsdale	ragdsdale	PROPN
fsr-3834	39	2	,	,	PUNCT
fsr-3834	39	3	seila	seila	NOUN
fsr-3834	39	4	,	,	PUNCT
fsr-3834	39	5	and	and	CCONJ
fsr-3834	39	6	little	little	ADJ
fsr-3834	39	7	(	(	PUNCT
fsr-3834	39	8	1993	1993	NUM
fsr-3834	39	9	,	,	PUNCT
fsr-3834	39	10	1994	1994	NUM
fsr-3834	39	11	)	)	PUNCT
fsr-3834	39	12	incorporate	incorporate	VERB
fsr-3834	39	13	many	many	ADJ
fsr-3834	39	14	tax	tax	NOUN
fsr-3834	39	15	code	code	NOUN
fsr-3834	39	16	complexities	complexity	NOUN
fsr-3834	39	17	in	in	ADP
fsr-3834	39	18	a	a	DET
fsr-3834	39	19	mathematical	mathematical	ADJ
fsr-3834	39	20	programming	programming	NOUN
fsr-3834	39	21	model	model	NOUN
fsr-3834	39	22	for	for	ADP
fsr-3834	39	23	optimal	optimal	ADJ
fsr-3834	39	24	withdrawal	withdrawal	NOUN
fsr-3834	39	25	policies	policy	NOUN
fsr-3834	39	26	from	from	ADP
fsr-3834	39	27	tax	tax	NOUN
fsr-3834	39	28	-	-	PUNCT
fsr-3834	39	29	deferred	defer	VERB
fsr-3834	39	30	retirement	retirement	NOUN
fsr-3834	39	31	accounts	account	NOUN
fsr-3834	39	32	based	base	VERB
fsr-3834	39	33	on	on	ADP
fsr-3834	39	34	investment	investment	NOUN
fsr-3834	39	35	returns	return	NOUN
fsr-3834	39	36	,	,	PUNCT
fsr-3834	39	37	life	life	NOUN
fsr-3834	39	38	expectancy	expectancy	NOUN
fsr-3834	39	39	,	,	PUNCT
fsr-3834	39	40	and	and	CCONJ
fsr-3834	39	41	beneficiary	beneficiary	PROPN
fsr-3834	39	42	designa	designa	PROPN
fsr-3834	39	43	tions	tion	NOUN
fsr-3834	39	44	.	.	PUNCT
fsr-3834	40	1	they	they	PRON
fsr-3834	40	2	demonstrate	demonstrate	VERB
fsr-3834	40	3	that	that	SCONJ
fsr-3834	40	4	their	their	PRON
fsr-3834	40	5	model	model	NOUN
fsr-3834	40	6	significantly	significantly	ADV
fsr-3834	40	7	improves	improve	VERB
fsr-3834	40	8	upon	upon	SCONJ
fsr-3834	40	9	results	result	NOUN
fsr-3834	40	10	of	of	ADP
fsr-3834	40	11	proposed	propose	VERB
fsr-3834	40	12	hueristic	hueristic	ADJ
fsr-3834	40	13	rules	rule	NOUN
fsr-3834	40	14	(	(	PUNCT
fsr-3834	40	15	see	see	VERB
fsr-3834	40	16	saftner	saftner	NOUN
fsr-3834	40	17	&	&	CCONJ
fsr-3834	40	18	fink	fink	PROPN
fsr-3834	40	19	,	,	PUNCT
fsr-3834	40	20	1990	1990	NUM
fsr-3834	40	21	,	,	PUNCT
fsr-3834	40	22	and	and	CCONJ
fsr-3834	40	23	sage	sage	NOUN
fsr-3834	40	24	,	,	PUNCT
fsr-3834	40	25	1988	1988	NUM
fsr-3834	40	26	)	)	PUNCT
fsr-3834	40	27	,	,	PUNCT
fsr-3834	40	28	which	which	PRON
fsr-3834	40	29	can	can	AUX
fsr-3834	40	30	produce	produce	VERB
fsr-3834	40	31	large	large	ADJ
fsr-3834	40	32	finan	finan	NOUN
fsr-3834	40	33	ira	ira	PROPN
fsr-3834	40	34	contributions	contribution	NOUN
fsr-3834	40	35	and	and	CCONJ
fsr-3834	40	36	conversions	conversion	NOUN
fsr-3834	40	37	245	245	NUM
fsr-3834	40	38	cial	cial	ADJ
fsr-3834	40	39	losses	loss	NOUN
fsr-3834	40	40	in	in	ADP
fsr-3834	40	41	certain	certain	ADJ
fsr-3834	40	42	circumstances	circumstance	NOUN
fsr-3834	40	43	.	.	PUNCT
fsr-3834	41	1	ragdsdale	ragdsdale	NOUN
fsr-3834	41	2	,	,	PUNCT
fsr-3834	41	3	seila	seila	NOUN
fsr-3834	41	4	,	,	PUNCT
fsr-3834	41	5	and	and	CCONJ
fsr-3834	41	6	little	little	ADJ
fsr-3834	41	7	highlight	highlight	VERB
fsr-3834	41	8	the	the	DET
fsr-3834	41	9	usefulness	usefulness	NOUN
fsr-3834	41	10	of	of	ADP
fsr-3834	41	11	mathematical	mathematical	ADJ
fsr-3834	41	12	models	model	NOUN
fsr-3834	41	13	for	for	ADP
fsr-3834	41	14	optimal	optimal	ADJ
fsr-3834	41	15	decision	decision	NOUN
fsr-3834	41	16	making	making	NOUN
fsr-3834	41	17	.	.	PUNCT
fsr-3834	42	1	similarly	similarly	ADV
fsr-3834	42	2	,	,	PUNCT
fsr-3834	42	3	crain	crain	NOUN
fsr-3834	42	4	and	and	CCONJ
fsr-3834	42	5	austin	austin	PROPN
fsr-3834	42	6	(	(	PUNCT
fsr-3834	42	7	1997	1997	NUM
fsr-3834	42	8	)	)	PUNCT
fsr-3834	42	9	develop	develop	VERB
fsr-3834	42	10	a	a	DET
fsr-3834	42	11	mathematical	mathematical	ADJ
fsr-3834	42	12	model	model	NOUN
fsr-3834	42	13	to	to	PART
fsr-3834	42	14	analyze	analyze	VERB
fsr-3834	42	15	the	the	DET
fsr-3834	42	16	choice	choice	NOUN
fsr-3834	42	17	between	between	ADP
fsr-3834	42	18	taxable	taxable	ADJ
fsr-3834	42	19	investments	investment	NOUN
fsr-3834	42	20	,	,	PUNCT
fsr-3834	42	21	deductible	deductible	ADJ
fsr-3834	42	22	iras	ira	NOUN
fsr-3834	42	23	,	,	PUNCT
fsr-3834	42	24	nondeductible	nondeductible	ADJ
fsr-3834	42	25	iras	ira	NOUN
fsr-3834	42	26	and	and	CCONJ
fsr-3834	42	27	roth	roth	PROPN
fsr-3834	42	28	iras	ira	NOUN
fsr-3834	42	29	.	.	PUNCT
fsr-3834	43	1	making	make	VERB
fsr-3834	43	2	a	a	DET
fsr-3834	43	3	distinction	distinction	NOUN
fsr-3834	43	4	between	between	ADP
fsr-3834	43	5	ordinary	ordinary	ADJ
fsr-3834	43	6	income	income	NOUN
fsr-3834	43	7	tax	tax	NOUN
fsr-3834	43	8	rates	rate	NOUN
fsr-3834	43	9	and	and	CCONJ
fsr-3834	43	10	capital	capital	NOUN
fsr-3834	43	11	gain	gain	VERB
fsr-3834	43	12	tax	tax	NOUN
fsr-3834	43	13	rates	rate	NOUN
fsr-3834	43	14	,	,	PUNCT
fsr-3834	43	15	they	they	PRON
fsr-3834	43	16	build	build	VERB
fsr-3834	43	17	on	on	ADP
fsr-3834	43	18	the	the	DET
fsr-3834	43	19	work	work	NOUN
fsr-3834	43	20	of	of	ADP
fsr-3834	43	21	randolf	randolf	PROPN
fsr-3834	43	22	(	(	PUNCT
fsr-3834	43	23	1994	1994	NUM
fsr-3834	43	24	)	)	PUNCT
fsr-3834	43	25	who	who	PRON
fsr-3834	43	26	examines	examine	VERB
fsr-3834	43	27	similar	similar	ADJ
fsr-3834	43	28	issues	issue	NOUN
fsr-3834	43	29	with	with	ADP
fsr-3834	43	30	mutual	mutual	ADJ
fsr-3834	43	31	funds	fund	NOUN
fsr-3834	43	32	that	that	PRON
fsr-3834	43	33	make	make	VERB
fsr-3834	43	34	periodic	periodic	ADJ
fsr-3834	43	35	taxable	taxable	ADJ
fsr-3834	43	36	distributions	distribution	NOUN
fsr-3834	43	37	.	.	PUNCT
fsr-3834	44	1	aithough	aithough	PROPN
fsr-3834	44	2	randolf	randolf	PROPN
fsr-3834	44	3	makes	make	VERB
fsr-3834	44	4	no	no	DET
fsr-3834	44	5	distinction	distinction	NOUN
fsr-3834	44	6	between	between	ADP
fsr-3834	44	7	ordi	ordi	PROPN
fsr-3834	44	8	nary	nary	ADJ
fsr-3834	44	9	and	and	CCONJ
fsr-3834	44	10	capital	capital	NOUN
fsr-3834	44	11	gains	gain	NOUN
fsr-3834	44	12	tax	tax	NOUN
fsr-3834	44	13	rates	rate	NOUN
fsr-3834	44	14	,	,	PUNCT
fsr-3834	44	15	he	he	PRON
fsr-3834	44	16	demonstrates	demonstrate	VERB
fsr-3834	44	17	that	that	SCONJ
fsr-3834	44	18	mutual	mutual	ADJ
fsr-3834	44	19	funds	fund	NOUN
fsr-3834	44	20	with	with	ADP
fsr-3834	44	21	high	high	ADJ
fsr-3834	44	22	turnover	turnover	NOUN
fsr-3834	44	23	and	and	CCONJ
fsr-3834	44	24	dist	dist	NOUN
fsr-3834	44	25	~	~	NOUN
fsr-3834	44	26	butions	bution	NOUN
fsr-3834	44	27	(	(	PUNCT
fsr-3834	44	28	such	such	ADJ
fsr-3834	44	29	as	as	ADP
fsr-3834	44	30	some	some	DET
fsr-3834	44	31	aggressive	aggressive	ADJ
fsr-3834	44	32	growth	growth	NOUN
fsr-3834	44	33	funds	fund	NOUN
fsr-3834	44	34	)	)	PUNCT
fsr-3834	44	35	should	should	AUX
fsr-3834	44	36	be	be	AUX
fsr-3834	44	37	in	in	ADP
fsr-3834	44	38	iras	ira	NOUN
fsr-3834	44	39	,	,	PUNCT
fsr-3834	44	40	while	while	SCONJ
fsr-3834	44	41	mutual	mutual	ADJ
fsr-3834	44	42	funds	fund	NOUN
fsr-3834	44	43	with	with	ADP
fsr-3834	44	44	low	low	ADJ
fsr-3834	44	45	turnover	turnover	NOUN
fsr-3834	44	46	and	and	CCONJ
fsr-3834	44	47	distributions	distribution	NOUN
fsr-3834	44	48	(	(	PUNCT
fsr-3834	44	49	such	such	ADJ
fsr-3834	44	50	as	as	ADP
fsr-3834	44	51	index	index	NOUN
fsr-3834	44	52	funds	fund	NOUN
fsr-3834	44	53	)	)	PUNCT
fsr-3834	44	54	should	should	AUX
fsr-3834	44	55	be	be	AUX
fsr-3834	44	56	placed	place	VERB
fsr-3834	44	57	in	in	ADP
fsr-3834	44	58	taxable	taxable	ADJ
fsr-3834	44	59	accounts	account	NOUN
fsr-3834	44	60	when	when	SCONJ
fsr-3834	44	61	both	both	DET
fsr-3834	44	62	tax	tax	NOUN
fsr-3834	44	63	deferred	defer	VERB
fsr-3834	44	64	and	and	CCONJ
fsr-3834	44	65	taxable	taxable	ADJ
fsr-3834	44	66	savings	saving	NOUN
fsr-3834	44	67	accounts	account	NOUN
fsr-3834	44	68	are	be	AUX
fsr-3834	44	69	used	use	VERB
fsr-3834	44	70	.	.	PUNCT
fsr-3834	45	1	cram	cram	NOUN
fsr-3834	45	2	and	and	CCONJ
fsr-3834	45	3	austin	austin	PROPN
fsr-3834	45	4	establish	establish	VERB
fsr-3834	45	5	that	that	SCONJ
fsr-3834	45	6	when	when	SCONJ
fsr-3834	45	7	investors	investor	NOUN
fsr-3834	45	8	expect	expect	VERB
fsr-3834	45	9	to	to	PART
fsr-3834	45	10	be	be	AUX
fsr-3834	45	11	in	in	ADP
fsr-3834	45	12	a	a	DET
fsr-3834	45	13	lower	low	ADJ
fsr-3834	45	14	(	(	PUNCT
fsr-3834	45	15	higher	high	ADJ
fsr-3834	45	16	)	)	PUNCT
fsr-3834	45	17	tax	tax	NOUN
fsr-3834	45	18	bracket	bracket	NOUN
fsr-3834	45	19	upon	upon	SCONJ
fsr-3834	45	20	withdrawai	withdrawai	NOUN
fsr-3834	45	21	than	than	ADP
fsr-3834	45	22	upon	upon	SCONJ
fsr-3834	45	23	contribution	contribution	NOUN
fsr-3834	45	24	,	,	PUNCT
fsr-3834	45	25	deductible	deductible	ADJ
fsr-3834	45	26	iras	ira	NOUN
fsr-3834	45	27	accumulate	accumulate	VERB
fsr-3834	45	28	more	more	ADJ
fsr-3834	45	29	(	(	PUNCT
fsr-3834	45	30	less	less	ADJ
fsr-3834	45	31	)	)	PUNCT
fsr-3834	45	32	than	than	ADP
fsr-3834	45	33	roth	roth	PROPN
fsr-3834	45	34	iras	ira	NOUN
fsr-3834	45	35	.	.	PUNCT
fsr-3834	46	1	they	they	PRON
fsr-3834	46	2	also	also	ADV
fsr-3834	46	3	find	find	VERB
fsr-3834	46	4	that	that	SCONJ
fsr-3834	46	5	roth	roth	PROPN
fsr-3834	46	6	iras	ira	NOUN
fsr-3834	46	7	accumulate	accumulate	VERB
fsr-3834	46	8	more	more	ADJ
fsr-3834	46	9	than	than	ADP
fsr-3834	46	10	nondeductible	nondeductible	ADJ
fsr-3834	46	11	traditional	traditional	ADJ
fsr-3834	46	12	iras	ira	NOUN
fsr-3834	46	13	.	.	PUNCT
fsr-3834	47	1	crain	crain	PROPN
fsr-3834	47	2	and	and	CCONJ
fsr-3834	47	3	austin	austin	PROPN
fsr-3834	47	4	examine	examine	VERB
fsr-3834	47	5	the	the	DET
fsr-3834	47	6	break	break	NOUN
fsr-3834	47	7	-	-	PUNCT
fsr-3834	47	8	even	even	ADV
fsr-3834	47	9	points	point	NOUN
fsr-3834	47	10	for	for	ADP
fsr-3834	47	11	the	the	DET
fsr-3834	47	12	percent	percent	NOUN
fsr-3834	47	13	of	of	ADP
fsr-3834	47	14	return	return	NOUN
fsr-3834	47	15	distributed	distribute	VERB
fsr-3834	47	16	as	as	ADP
fsr-3834	47	17	capital	capital	NOUN
fsr-3834	47	18	gains	gain	NOUN
fsr-3834	47	19	which	which	PRON
fsr-3834	47	20	make	make	VERB
fsr-3834	47	21	investors	investor	NOUN
fsr-3834	47	22	indifferent	indifferent	ADJ
fsr-3834	47	23	between	between	ADP
fsr-3834	47	24	nandeductible	nandeductible	ADJ
fsr-3834	47	25	ira	ira	PROPN
fsr-3834	47	26	investments	investment	NOUN
fsr-3834	47	27	or	or	CCONJ
fsr-3834	47	28	a	a	DET
fsr-3834	47	29	taxable	taxable	ADJ
fsr-3834	47	30	investment	investment	NOUN
fsr-3834	47	31	in	in	ADP
fsr-3834	47	32	the	the	DET
fsr-3834	47	33	same	same	ADJ
fsr-3834	47	34	mutual	mutual	ADJ
fsr-3834	47	35	fund	fund	NOUN
fsr-3834	47	36	.	.	PUNCT
fsr-3834	48	1	they	they	PRON
fsr-3834	48	2	recognize	recognize	VERB
fsr-3834	48	3	that	that	SCONJ
fsr-3834	48	4	a	a	DET
fsr-3834	48	5	trade	trade	NOUN
fsr-3834	48	6	-	-	PUNCT
fsr-3834	48	7	off	off	NOUN
fsr-3834	48	8	exists	exist	NOUN
fsr-3834	48	9	between	between	ADP
fsr-3834	48	10	deferring	defer	VERB
fsr-3834	48	11	a	a	DET
fsr-3834	48	12	tax	tax	NOUN
fsr-3834	48	13	liability	liability	NOUN
fsr-3834	48	14	or	or	CCONJ
fsr-3834	48	15	accepting	accept	VERB
fsr-3834	48	16	a	a	DET
fsr-3834	48	17	lower	low	ADJ
fsr-3834	48	18	capital	capital	NOUN
fsr-3834	48	19	gains	gain	NOUN
fsr-3834	48	20	tax	tax	NOUN
fsr-3834	48	21	sooner	soon	ADV
fsr-3834	48	22	.	.	PUNCT
fsr-3834	49	1	their	their	PRON
fsr-3834	49	2	analy	analy	NOUN
fsr-3834	49	3	sis	sis	NOUN
fsr-3834	49	4	is	be	AUX
fsr-3834	49	5	limited	limit	VERB
fsr-3834	49	6	to	to	ADP
fsr-3834	49	7	investors	investor	NOUN
fsr-3834	49	8	facing	face	VERB
fsr-3834	49	9	a	a	DET
fsr-3834	49	10	3	3	NUM
fsr-3834	49	11	1	1	NUM
fsr-3834	49	12	%	%	NOUN
fsr-3834	49	13	marginal	marginal	ADJ
fsr-3834	49	14	tax	tax	NOUN
fsr-3834	49	15	rate	rate	NOUN
fsr-3834	49	16	throughout	throughout	ADP
fsr-3834	49	17	the	the	DET
fsr-3834	49	18	investment	investment	NOUN
fsr-3834	49	19	horizon	horizon	NOUN
fsr-3834	49	20	and	and	CCONJ
fsr-3834	49	21	upon	upon	SCONJ
fsr-3834	49	22	withdrawal	withdrawal	NOUN
fsr-3834	49	23	.	.	PUNCT
fsr-3834	50	1	our	our	PRON
fsr-3834	50	2	initial	initial	ADJ
fsr-3834	50	3	analysis	analysis	NOUN
fsr-3834	50	4	is	be	AUX
fsr-3834	50	5	similar	similar	ADJ
fsr-3834	50	6	except	except	SCONJ
fsr-3834	50	7	that	that	SCONJ
fsr-3834	50	8	we	we	PRON
fsr-3834	50	9	analyze	analyze	VERB
fsr-3834	50	10	the	the	DET
fsr-3834	50	11	impact	impact	NOUN
fsr-3834	50	12	of	of	ADP
fsr-3834	50	13	investors	investor	NOUN
fsr-3834	50	14	facing	face	VERB
fsr-3834	50	15	lower	low	ADJ
fsr-3834	50	16	tax	tax	NOUN
fsr-3834	50	17	rates	rate	NOUN
fsr-3834	50	18	upon	upon	SCONJ
fsr-3834	50	19	withdrawal	withdrawal	NOUN
fsr-3834	50	20	.	.	PUNCT
fsr-3834	51	1	investors	investor	NOUN
fsr-3834	51	2	facing	face	VERB
fsr-3834	51	3	28	28	NUM
fsr-3834	51	4	%	%	NOUN
fsr-3834	51	5	tax	tax	NOUN
fsr-3834	51	6	rates	rate	NOUN
fsr-3834	51	7	are	be	AUX
fsr-3834	51	8	not	not	PART
fsr-3834	51	9	forced	force	VERB
fsr-3834	51	10	to	to	PART
fsr-3834	51	11	choose	choose	VERB
fsr-3834	51	12	between	between	ADP
fsr-3834	51	13	nondeductible	nondeductible	ADJ
fsr-3834	51	14	iras	ira	NOUN
fsr-3834	51	15	and	and	CCONJ
fsr-3834	51	16	taxable	taxable	ADJ
fsr-3834	51	17	mutual	mutual	ADJ
fsr-3834	51	18	fund	fund	NOUN
fsr-3834	51	19	investments	investment	NOUN
fsr-3834	51	20	since	since	SCONJ
fsr-3834	51	21	deductible	deductible	ADJ
fsr-3834	51	22	iras	ira	NOUN
fsr-3834	51	23	and	and	CCONJ
fsr-3834	51	24	roth	roth	PROPN
fsr-3834	51	25	iras	ira	NOUN
fsr-3834	51	26	are	be	AUX
fsr-3834	51	27	always	always	ADV
fsr-3834	51	28	preferable	preferable	ADJ
fsr-3834	51	29	(	(	PUNCT
fsr-3834	51	30	see	see	VERB
fsr-3834	51	31	crain	crain	PROPN
fsr-3834	51	32	&	&	CCONJ
fsr-3834	51	33	austin	austin	PROPN
fsr-3834	51	34	)	)	PUNCT
fsr-3834	51	35	and	and	CCONJ
fsr-3834	51	36	the	the	DET
fsr-3834	51	37	phase	phase	NOUN
fsr-3834	51	38	out	out	ADP
fsr-3834	51	39	limits	limit	NOUN
fsr-3834	51	40	for	for	ADP
fsr-3834	51	41	roth	roth	PROPN
fsr-3834	51	42	ira	ira	PROPN
fsr-3834	51	43	are	be	AUX
fsr-3834	51	44	well	well	ADV
fsr-3834	51	45	into	into	ADP
fsr-3834	51	46	the	the	DET
fsr-3834	51	47	3	3	NUM
fsr-3834	51	48	1	1	NUM
fsr-3834	51	49	%	%	NOUN
fsr-3834	51	50	tax	tax	NOUN
fsr-3834	51	51	bracket	bracket	NOUN
fsr-3834	51	52	.	.	PUNCT
fsr-3834	52	1	hence	hence	ADV
fsr-3834	52	2	,	,	PUNCT
fsr-3834	52	3	investors	investor	NOUN
fsr-3834	52	4	in	in	ADP
fsr-3834	52	5	the	the	DET
fsr-3834	52	6	28	28	NUM
fsr-3834	52	7	%	%	NOUN
fsr-3834	52	8	tax	tax	NOUN
fsr-3834	52	9	bracket	bracket	NOUN
fsr-3834	52	10	should	should	AUX
fsr-3834	52	11	not	not	PART
fsr-3834	52	12	make	make	VERB
fsr-3834	52	13	nondeductible	nondeductible	ADJ
fsr-3834	52	14	ira	ira	PROPN
fsr-3834	52	15	contributions	contribution	NOUN
fsr-3834	52	16	at	at	ADV
fsr-3834	52	17	all	all	ADV
fsr-3834	52	18	.	.	PUNCT
fsr-3834	53	1	however	however	ADV
fsr-3834	53	2	,	,	PUNCT
fsr-3834	53	3	many	many	ADJ
fsr-3834	53	4	investors	investor	NOUN
fsr-3834	53	5	in	in	ADP
fsr-3834	53	6	the	the	DET
fsr-3834	53	7	3	3	NUM
fsr-3834	53	8	1	1	NUM
fsr-3834	53	9	%	%	NOUN
fsr-3834	53	10	tax	tax	NOUN
fsr-3834	53	11	bracket	bracket	NOUN
fsr-3834	53	12	that	that	PRON
fsr-3834	53	13	must	must	AUX
fsr-3834	53	14	choose	choose	VERB
fsr-3834	53	15	between	between	ADP
fsr-3834	53	16	nondeductible	nondeductible	ADJ
fsr-3834	53	17	iras	ira	NOUN
fsr-3834	53	18	and	and	CCONJ
fsr-3834	53	19	taxable	taxable	ADJ
fsr-3834	53	20	mutual	mutual	ADJ
fsr-3834	53	21	fund	fund	NOUN
fsr-3834	53	22	investments	investment	NOUN
fsr-3834	53	23	are	be	AUX
fsr-3834	53	24	likely	likely	ADJ
fsr-3834	53	25	to	to	PART
fsr-3834	53	26	fall	fall	VERB
fsr-3834	53	27	into	into	ADP
fsr-3834	53	28	lower	low	ADJ
fsr-3834	53	29	tax	tax	NOUN
fsr-3834	53	30	brackets	bracket	NOUN
fsr-3834	53	31	upon	upon	SCONJ
fsr-3834	53	32	retirement	retirement	NOUN
fsr-3834	53	33	.	.	PUNCT
fsr-3834	54	1	this	this	DET
fsr-3834	54	2	scenario	scenario	NOUN
fsr-3834	54	3	is	be	AUX
fsr-3834	54	4	the	the	DET
fsr-3834	54	5	setting	setting	NOUN
fsr-3834	54	6	for	for	ADP
fsr-3834	54	7	the	the	DET
fsr-3834	54	8	first	first	ADJ
fsr-3834	54	9	part	part	NOUN
fsr-3834	54	10	of	of	ADP
fsr-3834	54	11	our	our	PRON
fsr-3834	54	12	analysis	analysis	NOUN
fsr-3834	54	13	.	.	PUNCT
fsr-3834	55	1	the	the	DET
fsr-3834	55	2	act	act	NOUN
fsr-3834	55	3	also	also	ADV
fsr-3834	55	4	permits	permit	VERB
fsr-3834	55	5	taxpayers	taxpayer	NOUN
fsr-3834	55	6	to	to	PART
fsr-3834	55	7	convert	convert	VERB
fsr-3834	55	8	an	an	DET
fsr-3834	55	9	existing	exist	VERB
fsr-3834	55	10	ira	ira	PROPN
fsr-3834	55	11	to	to	ADP
fsr-3834	55	12	a	a	DET
fsr-3834	55	13	roth	roth	PROPN
fsr-3834	55	14	ira	ira	PROPN
fsr-3834	55	15	.	.	PUNCT
fsr-3834	56	1	any	any	DET
fsr-3834	56	2	pre	pre	ADJ
fsr-3834	56	3	-	-	ADJ
fsr-3834	56	4	tax	tax	ADJ
fsr-3834	56	5	contributions	contribution	NOUN
fsr-3834	56	6	and	and	CCONJ
fsr-3834	56	7	tax	tax	NOUN
fsr-3834	56	8	-	-	PUNCT
fsr-3834	56	9	deferred	defer	VERB
fsr-3834	56	10	earnings	earning	NOUN
fsr-3834	56	11	at	at	ADP
fsr-3834	56	12	that	that	DET
fsr-3834	56	13	point	point	NOUN
fsr-3834	56	14	are	be	AUX
fsr-3834	56	15	considered	consider	VERB
fsr-3834	56	16	a	a	DET
fsr-3834	56	17	taxable	taxable	ADJ
fsr-3834	56	18	distribution	distribution	NOUN
fsr-3834	56	19	,	,	PUNCT
fsr-3834	56	20	although	although	SCONJ
fsr-3834	56	21	the	the	DET
fsr-3834	56	22	10	10	NUM
fsr-3834	56	23	%	%	NOUN
fsr-3834	56	24	penalty	penalty	NOUN
fsr-3834	56	25	for	for	ADP
fsr-3834	56	26	early	early	ADJ
fsr-3834	56	27	wi	wi	PROPN
fsr-3834	56	28	~	~	SYM
fsr-3834	56	29	drawal	drawal	NOUN
fsr-3834	56	30	will	will	AUX
fsr-3834	56	31	not	not	PART
fsr-3834	56	32	apply	apply	VERB
fsr-3834	56	33	.	.	PUNCT
fsr-3834	57	1	eligibility	eligibility	NOUN
fsr-3834	57	2	for	for	ADP
fsr-3834	57	3	conversion	conversion	NOUN
fsr-3834	57	4	is	be	AUX
fsr-3834	57	5	limited	limit	VERB
fsr-3834	57	6	to	to	ADP
fsr-3834	57	7	taxpayers	taxpayer	NOUN
fsr-3834	57	8	-	-	PUNCT
fsr-3834	57	9	married	married	ADJ
fsr-3834	57	10	or	or	CCONJ
fsr-3834	57	11	single	single	ADJ
fsr-3834	57	12	-	-	PUNCT
fsr-3834	57	13	whose	whose	DET
fsr-3834	57	14	agi	agi	NOUN
fsr-3834	57	15	is	be	AUX
fsr-3834	57	16	under	under	ADP
fsr-3834	57	17	$	$	SYM
fsr-3834	57	18	l~,~.	l~,~.	NOUN
fsr-3834	57	19	those	those	PRON
fsr-3834	57	20	converting	convert	VERB
fsr-3834	57	21	in	in	ADP
fsr-3834	57	22	1998	1998	NUM
fsr-3834	57	23	can	can	AUX
fsr-3834	57	24	spread	spread	VERB
fsr-3834	57	25	the	the	DET
fsr-3834	57	26	taxable	taxable	ADJ
fsr-3834	57	27	income	income	NOUN
fsr-3834	57	28	evenly	evenly	ADV
fsr-3834	57	29	over	over	ADP
fsr-3834	57	30	four	four	NUM
fsr-3834	57	31	years	year	NOUN
fsr-3834	57	32	.	.	PUNCT
fsr-3834	58	1	we	we	PRON
fsr-3834	58	2	examine	examine	VERB
fsr-3834	58	3	the	the	DET
fsr-3834	58	4	value	value	NOUN
fsr-3834	58	5	of	of	ADP
fsr-3834	58	6	conversion	conversion	NOUN
fsr-3834	58	7	for	for	ADP
fsr-3834	58	8	taxpayers	taxpayer	NOUN
fsr-3834	58	9	in	in	ADP
fsr-3834	58	10	the	the	DET
fsr-3834	58	11	15	15	NUM
fsr-3834	58	12	and	and	CCONJ
fsr-3834	58	13	28	28	NUM
fsr-3834	58	14	%	%	NOUN
fsr-3834	58	15	tax	tax	NOUN
fsr-3834	58	16	brackets	bracket	NOUN
fsr-3834	58	17	.	.	PUNCT
fsr-3834	59	1	generally	generally	ADV
fsr-3834	59	2	,	,	PUNCT
fsr-3834	59	3	individuals	individual	NOUN
fsr-3834	59	4	facing	face	VERB
fsr-3834	59	5	a	a	DET
fsr-3834	59	6	3	3	NUM
fsr-3834	59	7	1	1	NUM
fsr-3834	59	8	%	%	NOUN
fsr-3834	59	9	marginal	marginal	ADJ
fsr-3834	59	10	rate	rate	NOUN
fsr-3834	59	11	are	be	AUX
fsr-3834	59	12	not	not	PART
fsr-3834	59	13	eligible	eligible	ADJ
fsr-3834	59	14	for	for	ADP
fsr-3834	59	15	conversion	conversion	NOUN
fsr-3834	59	16	.	.	PUNCT
fsr-3834	60	1	the	the	DET
fsr-3834	60	2	analysis	analysis	NOUN
fsr-3834	60	3	in	in	ADP
fsr-3834	60	4	this	this	DET
fsr-3834	60	5	paper	paper	NOUN
fsr-3834	60	6	permits	permit	VERB
fsr-3834	60	7	tax	tax	NOUN
fsr-3834	60	8	rates	rate	NOUN
fsr-3834	60	9	upon	upon	SCONJ
fsr-3834	60	10	contribution	contribution	NOUN
fsr-3834	60	11	and	and	CCONJ
fsr-3834	60	12	withdrawal	withdrawal	NOUN
fsr-3834	60	13	to	to	PART
fsr-3834	60	14	vary	vary	VERB
fsr-3834	60	15	.	.	PUNCT
fsr-3834	61	1	the	the	DET
fsr-3834	61	2	after	after	ADP
fsr-3834	61	3	-	-	PUNCT
fsr-3834	61	4	tax	tax	NOUN
fsr-3834	61	5	accumulations	accumulation	NOUN
fsr-3834	61	6	of	of	ADP
fsr-3834	61	7	converting	convert	VERB
fsr-3834	61	8	in	in	ADP
fsr-3834	61	9	1998	1998	NUM
fsr-3834	61	10	and	and	CCONJ
fsr-3834	61	11	post1998	post1998	PRON
fsr-3834	61	12	are	be	AUX
fsr-3834	61	13	also	also	ADV
fsr-3834	61	14	compared	compare	VERB
fsr-3834	61	15	,	,	PUNCT
fsr-3834	61	16	illustrating	illustrate	VERB
fsr-3834	61	17	that	that	SCONJ
fsr-3834	61	18	the	the	DET
fsr-3834	61	19	advantage	advantage	NOUN
fsr-3834	61	20	to	to	ADP
fsr-3834	61	21	converting	convert	VERB
fsr-3834	61	22	in	in	ADP
fsr-3834	61	23	1998	1998	NUM
fsr-3834	61	24	is	be	AUX
fsr-3834	61	25	significant	significant	ADJ
fsr-3834	61	26	.	.	PUNCT
fsr-3834	62	1	iii	iii	X
fsr-3834	62	2	.	.	PUNCT
fsr-3834	63	1	changing	change	VERB
fsr-3834	63	2	tax	tax	NOUN
fsr-3834	63	3	rates	rate	NOUN
fsr-3834	63	4	a.	a.	NOUN
fsr-3834	63	5	the	the	DET
fsr-3834	63	6	foundations	foundation	NOUN
fsr-3834	63	7	comparing	compare	VERB
fsr-3834	63	8	future	future	ADJ
fsr-3834	63	9	values	value	NOUN
fsr-3834	63	10	of	of	ADP
fsr-3834	63	11	taxable	taxable	ADJ
fsr-3834	63	12	investments	investment	NOUN
fsr-3834	63	13	and	and	CCONJ
fsr-3834	63	14	nondeductible	nondeductible	PROPN
fsr-3834	63	15	ira	ira	PROPN
fsr-3834	63	16	invest	invest	VERB
fsr-3834	63	17	ments	ment	NOUN
fsr-3834	63	18	requires	require	VERB
fsr-3834	63	19	establishing	establish	VERB
fsr-3834	63	20	the	the	DET
fsr-3834	63	21	formulas	formula	NOUN
fsr-3834	63	22	governing	govern	VERB
fsr-3834	63	23	their	their	PRON
fsr-3834	63	24	after	after	ADP
fsr-3834	63	25	-	-	PUNCT
fsr-3834	63	26	tax	tax	NOUN
fsr-3834	63	27	accumulations	accumulation	NOUN
fsr-3834	63	28	.	.	PUNCT
fsr-3834	64	1	for	for	ADP
fsr-3834	64	2	246	246	NUM
fsr-3834	64	3	financial	financial	ADJ
fsr-3834	64	4	services	service	NOUN
fsr-3834	64	5	review	review	NOUN
fsr-3834	64	6	6(4	6(4	NUM
fsr-3834	64	7	)	)	PUNCT
fsr-3834	64	8	1997	1997	NUM
fsr-3834	64	9	a	a	DET
fsr-3834	64	10	nondeductible	nondeductible	ADJ
fsr-3834	64	11	ira	ira	PROPN
fsr-3834	64	12	contribution	contribution	NOUN
fsr-3834	64	13	,	,	PUNCT
fsr-3834	64	14	all	all	DET
fsr-3834	64	15	returns	return	NOUN
fsr-3834	64	16	are	be	AUX
fsr-3834	64	17	taxed	tax	VERB
fsr-3834	64	18	at	at	ADP
fsr-3834	64	19	the	the	DET
fsr-3834	64	20	ordinary	ordinary	ADJ
fsr-3834	64	21	rate	rate	NOUN
fsr-3834	64	22	upon	upon	SCONJ
fsr-3834	64	23	with	with	ADP
fsr-3834	64	24	drawal	drawal	NOUN
fsr-3834	64	25	,	,	PUNCT
fsr-3834	64	26	while	while	SCONJ
fsr-3834	64	27	the	the	DET
fsr-3834	64	28	nondeductible	nondeductible	ADJ
fsr-3834	64	29	contribution	contribution	NOUN
fsr-3834	64	30	is	be	AUX
fsr-3834	64	31	excluded	exclude	VERB
fsr-3834	64	32	from	from	ADP
fsr-3834	64	33	withdrawal	withdrawal	NOUN
fsr-3834	64	34	tax	tax	NOUN
fsr-3834	64	35	.	.	PUNCT
fsr-3834	65	1	hence	hence	ADV
fsr-3834	65	2	,	,	PUNCT
fsr-3834	65	3	the	the	DET
fsr-3834	65	4	after	after	ADP
fsr-3834	65	5	-	-	PUNCT
fsr-3834	65	6	tax	tax	NOUN
fsr-3834	65	7	future	future	ADJ
fsr-3834	65	8	value	value	NOUN
fsr-3834	65	9	of	of	ADP
fsr-3834	65	10	a	a	DET
fsr-3834	65	11	dollar	dollar	NOUN
fsr-3834	65	12	invested	invest	VERB
fsr-3834	65	13	in	in	ADP
fsr-3834	65	14	a	a	DET
fsr-3834	65	15	nondeductible	nondeductible	ADJ
fsr-3834	65	16	ira	ira	PROPN
fsr-3834	65	17	for	for	ADP
fsr-3834	65	18	n	n	NUM
fsr-3834	65	19	years	year	NOUN
fsr-3834	65	20	is	be	AUX
fsr-3834	65	21	f”nira	f”nira	PROPN
fsr-3834	65	22	=	=	SYM
fsr-3834	65	23	1	1	NUM
fsr-3834	65	24	+	+	CCONJ
fsr-3834	65	25	[	[	X
fsr-3834	65	26	(	(	PUNCT
fsr-3834	65	27	1	1	NUM
fsr-3834	65	28	+	+	NOUN
fsr-3834	65	29	t)n	t)n	NOUN
fsr-3834	65	30	1	1	NUM
fsr-3834	65	31	]	]	SYM
fsr-3834	65	32	(	(	PUNCT
fsr-3834	65	33	1	1	NUM
fsr-3834	65	34	t	t	NOUN
fsr-3834	65	35	,	,	PUNCT
fsr-3834	65	36	)	)	PUNCT
fsr-3834	65	37	(	(	PUNCT
fsr-3834	65	38	1	1	X
fsr-3834	65	39	)	)	PUNCT
fsr-3834	65	40	where	where	SCONJ
fsr-3834	65	41	t	t	NOUN
fsr-3834	65	42	,	,	PUNCT
fsr-3834	65	43	,	,	PUNCT
fsr-3834	65	44	=	=	PUNCT
fsr-3834	65	45	the	the	DET
fsr-3834	65	46	ordinary	ordinary	ADJ
fsr-3834	65	47	marginal	marginal	ADJ
fsr-3834	65	48	tax	tax	NOUN
fsr-3834	65	49	rate	rate	NOUN
fsr-3834	65	50	on	on	ADP
fsr-3834	65	51	income	income	NOUN
fsr-3834	65	52	upon	upon	SCONJ
fsr-3834	65	53	withdrawal	withdrawal	NOUN
fsr-3834	65	54	;	;	PUNCT
fsr-3834	66	1	r	r	NOUN
fsr-3834	66	2	=	=	PUNCT
fsr-3834	66	3	the	the	DET
fsr-3834	66	4	expected	expect	VERB
fsr-3834	66	5	rate	rate	NOUN
fsr-3834	66	6	of	of	ADP
fsr-3834	66	7	return	return	NOUN
fsr-3834	66	8	on	on	ADP
fsr-3834	66	9	the	the	DET
fsr-3834	66	10	investment	investment	NOUN
fsr-3834	66	11	;	;	PUNCT
fsr-3834	66	12	and	and	CCONJ
fsr-3834	66	13	n	n	X
fsr-3834	66	14	=	=	PRON
fsr-3834	67	1	the	the	DET
fsr-3834	67	2	number	number	NOUN
fsr-3834	67	3	of	of	ADP
fsr-3834	67	4	years	year	NOUN
fsr-3834	67	5	until	until	ADP
fsr-3834	67	6	withdrawal	withdrawal	NOUN
fsr-3834	67	7	of	of	ADP
fsr-3834	67	8	the	the	DET
fsr-3834	67	9	contribution	contribution	NOUN
fsr-3834	67	10	.	.	PUNCT
fsr-3834	68	1	equation	equation	NOUN
fsr-3834	68	2	(	(	PUNCT
fsr-3834	68	3	1	1	X
fsr-3834	68	4	)	)	PUNCT
fsr-3834	68	5	will	will	AUX
fsr-3834	68	6	hold	hold	VERB
fsr-3834	68	7	assuming	assume	VERB
fsr-3834	68	8	the	the	DET
fsr-3834	68	9	investor	investor	NOUN
fsr-3834	68	10	does	do	AUX
fsr-3834	68	11	not	not	PART
fsr-3834	68	12	take	take	VERB
fsr-3834	68	13	a	a	DET
fsr-3834	68	14	10	10	NUM
fsr-3834	68	15	%	%	NOUN
fsr-3834	68	16	penalty	penalty	NOUN
fsr-3834	68	17	for	for	ADP
fsr-3834	68	18	with	with	ADP
fsr-3834	68	19	drawal	drawal	NOUN
fsr-3834	68	20	before	before	ADP
fsr-3834	68	21	age	age	NOUN
fsr-3834	68	22	59	59	NUM
fsr-3834	68	23	l/2	l/2	NUM
fsr-3834	68	24	.	.	PUNCT
fsr-3834	69	1	it	it	PRON
fsr-3834	69	2	is	be	AUX
fsr-3834	69	3	important	important	ADJ
fsr-3834	69	4	to	to	PART
fsr-3834	69	5	note	note	VERB
fsr-3834	69	6	that	that	SCONJ
fsr-3834	69	7	even	even	ADV
fsr-3834	69	8	when	when	SCONJ
fsr-3834	69	9	ira	ira	PROPN
fsr-3834	69	10	withdrawals	withdrawal	NOUN
fsr-3834	69	11	com	com	VERB
fsr-3834	69	12	mence	mence	NOUN
fsr-3834	69	13	in	in	ADP
fsr-3834	69	14	the	the	DET
fsr-3834	69	15	near	near	ADJ
fsr-3834	69	16	future	future	NOUN
fsr-3834	69	17	,	,	PUNCT
fsr-3834	69	18	the	the	DET
fsr-3834	69	19	investment	investment	NOUN
fsr-3834	69	20	horizon	horizon	NOUN
fsr-3834	69	21	is	be	AUX
fsr-3834	69	22	not	not	PART
fsr-3834	69	23	necessarily	necessarily	ADV
fsr-3834	69	24	short	short	ADJ
fsr-3834	69	25	.	.	PUNCT
fsr-3834	70	1	for	for	ADP
fsr-3834	70	2	example	example	NOUN
fsr-3834	70	3	,	,	PUNCT
fsr-3834	70	4	suppose	suppose	VERB
fsr-3834	70	5	a	a	DET
fsr-3834	70	6	55year	55year	NUM
fsr-3834	70	7	old	old	ADJ
fsr-3834	70	8	investor	investor	NOUN
fsr-3834	70	9	will	will	AUX
fsr-3834	70	10	start	start	VERB
fsr-3834	70	11	making	make	VERB
fsr-3834	70	12	withdrawals	withdrawal	NOUN
fsr-3834	70	13	at	at	ADP
fsr-3834	70	14	age	age	NOUN
fsr-3834	70	15	60	60	NUM
fsr-3834	70	16	.	.	PUNCT
fsr-3834	71	1	suppose	suppose	VERB
fsr-3834	71	2	fur	fur	NOUN
fsr-3834	71	3	ther	ther	ADV
fsr-3834	71	4	,	,	PUNCT
fsr-3834	71	5	that	that	SCONJ
fsr-3834	71	6	other	other	ADJ
fsr-3834	71	7	assets	asset	NOUN
fsr-3834	71	8	are	be	AUX
fsr-3834	71	9	already	already	ADV
fsr-3834	71	10	in	in	ADP
fsr-3834	71	11	place	place	NOUN
fsr-3834	71	12	such	such	ADJ
fsr-3834	71	13	that	that	SCONJ
fsr-3834	71	14	withdrawals	withdrawal	NOUN
fsr-3834	71	15	would	would	AUX
fsr-3834	71	16	begin	begin	VERB
fsr-3834	71	17	at	at	ADP
fsr-3834	71	18	age	age	NOUN
fsr-3834	71	19	60	60	NUM
fsr-3834	71	20	,	,	PUNCT
fsr-3834	71	21	whether	whether	SCONJ
fsr-3834	71	22	or	or	CCONJ
fsr-3834	71	23	not	not	PART
fsr-3834	71	24	the	the	DET
fsr-3834	71	25	considered	consider	VERB
fsr-3834	71	26	investment	investment	NOUN
fsr-3834	71	27	was	be	AUX
fsr-3834	71	28	made	make	VERB
fsr-3834	71	29	.	.	PUNCT
fsr-3834	72	1	in	in	ADP
fsr-3834	72	2	this	this	DET
fsr-3834	72	3	case	case	NOUN
fsr-3834	72	4	,	,	PUNCT
fsr-3834	72	5	n	n	PRON
fsr-3834	72	6	is	be	AUX
fsr-3834	72	7	not	not	PART
fsr-3834	72	8	equal	equal	ADJ
fsr-3834	72	9	to	to	ADP
fsr-3834	72	10	five	five	NUM
fsr-3834	72	11	years	year	NOUN
fsr-3834	72	12	.	.	PUNCT
fsr-3834	73	1	rather	rather	ADV
fsr-3834	73	2	,	,	PUNCT
fsr-3834	73	3	n	n	PRON
fsr-3834	73	4	is	be	AUX
fsr-3834	73	5	equal	equal	ADJ
fsr-3834	73	6	to	to	ADP
fsr-3834	73	7	the	the	DET
fsr-3834	73	8	time	time	NOUN
fsr-3834	73	9	until	until	SCONJ
fsr-3834	73	10	the	the	DET
fsr-3834	73	11	marginal	marginal	ADJ
fsr-3834	73	12	ira	ira	PROPN
fsr-3834	73	13	withdrawal	withdrawal	NOUN
fsr-3834	73	14	is	be	AUX
fsr-3834	73	15	made	make	VERB
fsr-3834	73	16	.	.	PUNCT
fsr-3834	74	1	if	if	SCONJ
fsr-3834	74	2	mar	mar	PROPN
fsr-3834	74	3	ginal	ginal	ADJ
fsr-3834	74	4	withdrawals	withdrawal	NOUN
fsr-3834	74	5	(	(	PUNCT
fsr-3834	74	6	as	as	ADP
fsr-3834	74	7	a	a	DET
fsr-3834	74	8	result	result	NOUN
fsr-3834	74	9	of	of	ADP
fsr-3834	74	10	the	the	DET
fsr-3834	74	11	investment	investment	NOUN
fsr-3834	74	12	made	make	VERB
fsr-3834	74	13	at	at	ADP
fsr-3834	74	14	age	age	NOUN
fsr-3834	74	15	55	55	NUM
fsr-3834	74	16	)	)	PUNCT
fsr-3834	74	17	begin	begin	VERB
fsr-3834	74	18	at	at	ADP
fsr-3834	74	19	age	age	NOUN
fsr-3834	74	20	70	70	NUM
fsr-3834	74	21	,	,	PUNCT
fsr-3834	74	22	n	n	NOUN
fsr-3834	74	23	=	=	SYM
fsr-3834	74	24	15	15	NUM
fsr-3834	74	25	years	year	NOUN
fsr-3834	74	26	.	.	PUNCT
fsr-3834	75	1	mutual	mutual	ADJ
fsr-3834	75	2	funds	fund	NOUN
fsr-3834	75	3	are	be	AUX
fsr-3834	75	4	required	require	VERB
fsr-3834	75	5	to	to	PART
fsr-3834	75	6	distribute	distribute	VERB
fsr-3834	75	7	interest	interest	NOUN
fsr-3834	75	8	income	income	NOUN
fsr-3834	75	9	,	,	PUNCT
fsr-3834	75	10	dividend	dividend	NOUN
fsr-3834	75	11	income	income	NOUN
fsr-3834	75	12	,	,	PUNCT
fsr-3834	75	13	and	and	CCONJ
fsr-3834	75	14	short	short	ADJ
fsr-3834	75	15	term	term	NOUN
fsr-3834	75	16	capital	capital	NOUN
fsr-3834	75	17	gains	gain	NOUN
fsr-3834	75	18	to	to	PART
fsr-3834	75	19	fund	fund	VERB
fsr-3834	75	20	shareholders	shareholder	NOUN
fsr-3834	75	21	on	on	ADP
fsr-3834	75	22	a	a	DET
fsr-3834	75	23	prorata	prorata	ADJ
fsr-3834	75	24	basis	basis	NOUN
fsr-3834	75	25	as	as	ADP
fsr-3834	75	26	dividends	dividend	NOUN
fsr-3834	75	27	,	,	PUNCT
fsr-3834	75	28	which	which	PRON
fsr-3834	75	29	are	be	AUX
fsr-3834	75	30	taxable	taxable	ADJ
fsr-3834	75	31	to	to	ADP
fsr-3834	75	32	the	the	DET
fsr-3834	75	33	investor	investor	NOUN
fsr-3834	75	34	at	at	ADP
fsr-3834	75	35	the	the	DET
fsr-3834	75	36	ordinary	ordinary	ADJ
fsr-3834	75	37	income	income	NOUN
fsr-3834	75	38	tax	tax	NOUN
fsr-3834	75	39	rate	rate	NOUN
fsr-3834	75	40	.	.	PUNCT
fsr-3834	76	1	long	long	ADJ
fsr-3834	76	2	-	-	PUNCT
fsr-3834	76	3	term	term	NOUN
fsr-3834	76	4	capital	capital	NOUN
fsr-3834	76	5	gains	gain	NOUN
fsr-3834	76	6	realized	realize	VERB
fsr-3834	76	7	by	by	ADP
fsr-3834	76	8	selling	sell	VERB
fsr-3834	76	9	appreciated	appreciated	ADJ
fsr-3834	76	10	stock	stock	NOUN
fsr-3834	76	11	are	be	AUX
fsr-3834	76	12	distributed	distribute	VERB
fsr-3834	76	13	to	to	ADP
fsr-3834	76	14	shareholders	shareholder	NOUN
fsr-3834	76	15	on	on	ADP
fsr-3834	76	16	a	a	DET
fsr-3834	76	17	prorata	prorata	ADJ
fsr-3834	76	18	basis	basis	NOUN
fsr-3834	76	19	as	as	ADV
fsr-3834	76	20	well	well	ADV
fsr-3834	76	21	and	and	CCONJ
fsr-3834	76	22	are	be	AUX
fsr-3834	76	23	taxable	taxable	ADJ
fsr-3834	76	24	to	to	ADP
fsr-3834	76	25	investors	investor	NOUN
fsr-3834	76	26	at	at	ADP
fsr-3834	76	27	the	the	DET
fsr-3834	76	28	long	long	ADJ
fsr-3834	76	29	-	-	PUNCT
fsr-3834	76	30	term	term	NOUN
fsr-3834	76	31	capital	capital	NOUN
fsr-3834	76	32	gains	gain	NOUN
fsr-3834	76	33	rate	rate	NOUN
fsr-3834	76	34	.	.	PUNCT
fsr-3834	77	1	crain	crain	NOUN
fsr-3834	77	2	and	and	CCONJ
fsr-3834	77	3	austin	austin	PROPN
fsr-3834	77	4	show	show	VERB
fsr-3834	77	5	that	that	SCONJ
fsr-3834	77	6	for	for	ADP
fsr-3834	77	7	a	a	DET
fsr-3834	77	8	taxable	taxable	ADJ
fsr-3834	77	9	mutual	mutual	ADJ
fsr-3834	77	10	fund	fund	NOUN
fsr-3834	77	11	investment	investment	NOUN
fsr-3834	77	12	,	,	PUNCT
fsr-3834	77	13	a	a	DET
fsr-3834	77	14	dollar	dollar	NOUN
fsr-3834	77	15	invested	invest	VERB
fsr-3834	77	16	for	for	ADP
fsr-3834	77	17	n	n	NUM
fsr-3834	77	18	years	year	NOUN
fsr-3834	77	19	has	have	VERB
fsr-3834	77	20	a	a	DET
fsr-3834	77	21	before	before	ADP
fsr-3834	77	22	-	-	PUNCT
fsr-3834	77	23	withdrawal	withdrawal	NOUN
fsr-3834	77	24	tax	tax	NOUN
fsr-3834	77	25	future	future	ADJ
fsr-3834	77	26	value	value	NOUN
fsr-3834	77	27	of	of	ADP
fsr-3834	77	28	where	where	SCONJ
fsr-3834	77	29	toi	toi	NOUN
fsr-3834	77	30	=	=	PUNCT
fsr-3834	77	31	the	the	DET
fsr-3834	77	32	intermediate	intermediate	ADJ
fsr-3834	77	33	marginal	marginal	ADJ
fsr-3834	77	34	tax	tax	NOUN
fsr-3834	77	35	rate	rate	NOUN
fsr-3834	77	36	on	on	ADP
fsr-3834	77	37	ordinary	ordinary	ADJ
fsr-3834	77	38	income	income	NOUN
fsr-3834	77	39	over	over	ADP
fsr-3834	77	40	the	the	DET
fsr-3834	77	41	term	term	NOUN
fsr-3834	77	42	of	of	ADP
fsr-3834	77	43	the	the	DET
fsr-3834	77	44	investment	investment	NOUN
fsr-3834	77	45	:	:	PUNCT
fsr-3834	77	46	t	t	PROPN
fsr-3834	77	47	cg	cg	NOUN
fsr-3834	78	1	=	=	NOUN
fsr-3834	78	2	the	the	DET
fsr-3834	78	3	intermediate	intermediate	ADJ
fsr-3834	78	4	marginal	marginal	ADJ
fsr-3834	78	5	tax	tax	NOUN
fsr-3834	78	6	rate	rate	NOUN
fsr-3834	78	7	on	on	ADP
fsr-3834	78	8	capital	capital	NOUN
fsr-3834	78	9	gains	gain	NOUN
fsr-3834	78	10	over	over	ADP
fsr-3834	78	11	the	the	DET
fsr-3834	78	12	term	term	NOUN
fsr-3834	78	13	of	of	ADP
fsr-3834	78	14	the	the	DET
fsr-3834	78	15	invest	inv	ADJ
fsr-3834	78	16	ment	ment	NOUN
fsr-3834	78	17	;	;	PUNCT
fsr-3834	78	18	poi	poi	PROPN
fsr-3834	78	19	=	=	PUNCT
fsr-3834	78	20	the	the	DET
fsr-3834	78	21	percent	percent	NOUN
fsr-3834	78	22	of	of	ADP
fsr-3834	78	23	annual	annual	ADJ
fsr-3834	78	24	return	return	NOUN
fsr-3834	78	25	distributed	distribute	VERB
fsr-3834	78	26	to	to	ADP
fsr-3834	78	27	shareholders	shareholder	NOUN
fsr-3834	78	28	as	as	ADP
fsr-3834	78	29	ordinary	ordinary	ADJ
fsr-3834	78	30	income	income	NOUN
fsr-3834	78	31	;	;	PUNCT
fsr-3834	78	32	and	and	CCONJ
fsr-3834	78	33	pc8	pc8	NOUN
fsr-3834	78	34	=	=	NOUN
fsr-3834	78	35	the	the	DET
fsr-3834	78	36	percent	percent	NOUN
fsr-3834	78	37	of	of	ADP
fsr-3834	78	38	annual	annual	ADJ
fsr-3834	78	39	return	return	NOUN
fsr-3834	78	40	distributed	distribute	VERB
fsr-3834	78	41	to	to	ADP
fsr-3834	78	42	shareholders	shareholder	NOUN
fsr-3834	78	43	as	as	ADP
fsr-3834	78	44	capital	capital	NOUN
fsr-3834	78	45	gains	gain	NOUN
fsr-3834	78	46	.	.	PUNCT
fsr-3834	79	1	a	a	DET
fsr-3834	79	2	capital	capital	NOUN
fsr-3834	79	3	gain	gain	NOUN
fsr-3834	79	4	is	be	AUX
fsr-3834	79	5	also	also	ADV
fsr-3834	79	6	recognized	recognize	VERB
fsr-3834	79	7	when	when	SCONJ
fsr-3834	79	8	mutual	mutual	ADJ
fsr-3834	79	9	fund	fund	NOUN
fsr-3834	79	10	shares	share	NOUN
fsr-3834	79	11	are	be	AUX
fsr-3834	79	12	sold	sell	VERB
fsr-3834	79	13	.	.	PUNCT
fsr-3834	80	1	the	the	DET
fsr-3834	80	2	tax	tax	NOUN
fsr-3834	80	3	is	be	AUX
fsr-3834	80	4	based	base	VERB
fsr-3834	80	5	on	on	ADP
fsr-3834	80	6	the	the	DET
fsr-3834	80	7	before	before	ADP
fsr-3834	80	8	-	-	PUNCT
fsr-3834	80	9	withdrawal	withdrawal	NOUN
fsr-3834	80	10	tax	tax	NOUN
fsr-3834	80	11	future	future	ADJ
fsr-3834	80	12	value	value	NOUN
fsr-3834	80	13	in	in	ADP
fsr-3834	80	14	equation	equation	NOUN
fsr-3834	80	15	(	(	PUNCT
fsr-3834	80	16	2	2	NUM
fsr-3834	80	17	)	)	PUNCT
fsr-3834	80	18	less	less	ADJ
fsr-3834	80	19	the	the	DET
fsr-3834	80	20	adjusted	adjusted	ADJ
fsr-3834	80	21	basis	basis	NOUN
fsr-3834	80	22	,	,	PUNCT
fsr-3834	80	23	which	which	PRON
fsr-3834	80	24	is	be	AUX
fsr-3834	80	25	composed	compose	VERB
fsr-3834	80	26	of	of	ADP
fsr-3834	80	27	the	the	DET
fsr-3834	80	28	initial	initial	ADJ
fsr-3834	80	29	investment	investment	NOUN
fsr-3834	80	30	plus	plus	CCONJ
fsr-3834	80	31	dividend	dividend	NOUN
fsr-3834	80	32	and	and	CCONJ
fsr-3834	80	33	capital	capital	NOUN
fsr-3834	80	34	gain	gain	NOUN
fsr-3834	80	35	distributions	distribution	NOUN
fsr-3834	80	36	(	(	PUNCT
fsr-3834	80	37	on	on	ADP
fsr-3834	80	38	which	which	PRON
fsr-3834	80	39	tax	tax	NOUN
fsr-3834	80	40	has	have	AUX
fsr-3834	80	41	already	already	ADV
fsr-3834	80	42	been	be	AUX
fsr-3834	80	43	paid	pay	VERB
fsr-3834	80	44	)	)	PUNCT
fsr-3834	80	45	less	less	ADV
fsr-3834	80	46	the	the	DET
fsr-3834	80	47	income	income	NOUN
fsr-3834	80	48	tax	tax	NOUN
fsr-3834	80	49	on	on	ADP
fsr-3834	80	50	those	those	DET
fsr-3834	80	51	distributions	distribution	NOUN
fsr-3834	80	52	.	.	PUNCT
fsr-3834	81	1	the	the	DET
fsr-3834	81	2	after	after	ADP
fsr-3834	81	3	-	-	PUNCT
fsr-3834	81	4	withdrawal	withdrawal	NOUN
fsr-3834	81	5	tax	tax	NOUN
fsr-3834	81	6	future	future	ADJ
fsr-3834	81	7	value	value	NOUN
fsr-3834	81	8	of	of	ADP
fsr-3834	81	9	a	a	DET
fsr-3834	81	10	taxable	taxable	ADJ
fsr-3834	81	11	mutual	mutual	ADJ
fsr-3834	81	12	fund	fund	NOUN
fsr-3834	81	13	investment	investment	NOUN
fsr-3834	81	14	is	be	AUX
fsr-3834	81	15	ira	ira	PROPN
fsr-3834	81	16	contributions	contribution	NOUN
fsr-3834	81	17	and	and	CCONJ
fsr-3834	81	18	conversions	conversion	NOUN
fsr-3834	81	19	fvmo	fvmo	NOUN
fsr-3834	81	20	=	=	SYM
fsr-3834	81	21	(	(	PUNCT
fsr-3834	81	22	1	1	NUM
fsr-3834	81	23	+	+	CCONJ
fsr-3834	81	24	r	r	NOUN
fsr-3834	81	25	rpoitoi	rpoitoi	NOUN
fsr-3834	81	26	rp	rp	PROPN
fsr-3834	81	27	,	,	PUNCT
fsr-3834	81	28	t	t	PROPN
fsr-3834	81	29	,	,	PUNCT
fsr-3834	81	30	,	,	PUNCT
fsr-3834	81	31	)	)	PUNCT
fsr-3834	81	32	”	"	PUNCT
fsr-3834	81	33	-tcg	-tcg	PUNCT
fsr-3834	81	34	(	(	PUNCT
fsr-3834	81	35	1	1	NUM
fsr-3834	81	36	+	+	CCONJ
fsr-3834	81	37	r	r	NOUN
fsr-3834	81	38	rpoitoi	rpoitoi	PROPN
fsr-3834	81	39	rpcgt	rpcgt	PROPN
fsr-3834	81	40	,	,	PUNCT
fsr-3834	81	41	g)n	g)n	X
fsr-3834	81	42	1	1	NUM
fsr-3834	82	1	+	+	NOUN
fsr-3834	82	2	p	p	NOUN
fsr-3834	82	3	,	,	PUNCT
fsr-3834	82	4	i	i	PRON
fsr-3834	82	5	(	(	PUNCT
fsr-3834	82	6	l	l	PROPN
fsr-3834	82	7	t	t	PROPN
fsr-3834	82	8	,	,	PUNCT
fsr-3834	82	9	i	i	NOUN
fsr-3834	82	10	)	)	PUNCT
fsr-3834	82	11	(	(	PUNCT
fsr-3834	82	12	1	1	NUM
fsr-3834	82	13	+	+	CCONJ
fsr-3834	82	14	r	r	NOUN
fsr-3834	82	15	rpoitoi	rpoitoi	PROPN
fsr-3834	82	16	rpcgt	rpcgt	PROPN
fsr-3834	82	17	,	,	PUNCT
fsr-3834	82	18	g)n	g)n	X
fsr-3834	82	19	1	1	NUM
fsr-3834	82	20	(	(	PUNCT
fsr-3834	82	21	r	r	NOUN
fsr-3834	82	22	rpoitoirpcgtcg	rpoitoirpcgtcg	NOUN
fsr-3834	82	23	)	)	PUNCT
fsr-3834	82	24	-rp	-rp	NOUN
fsr-3834	82	25	,	,	PUNCT
fsr-3834	82	26	i	i	PRON
fsr-3834	82	27	(	(	PUNCT
fsr-3834	82	28	l	l	NOUN
fsr-3834	82	29	‘	'	PUNCT
fsr-3834	82	30	oi	oi	INTJ
fsr-3834	82	31	)	)	PUNCT
fsr-3834	82	32	(	(	PUNCT
fsr-3834	82	33	i	i	PRON
fsr-3834	82	34	+	+	NUM
fsr-3834	82	35	r	r	NOUN
fsr-3834	82	36	rpoitoi	rpoitoi	NOUN
fsr-3834	82	37	rpcgtcgf	rpcgtcgf	VERB
fsr-3834	82	38	1	1	NUM
fsr-3834	82	39	(	(	PUNCT
fsr-3834	82	40	r	r	NOUN
fsr-3834	82	41	rp	rp	NOUN
fsr-3834	82	42	,	,	PUNCT
fsr-3834	82	43	jt	jt	PROPN
fsr-3834	82	44	,	,	PUNCT
fsr-3834	82	45	i	i	PRON
fsr-3834	82	46	rpcgtcg	rpcgtcg	VERB
fsr-3834	82	47	)	)	PUNCT
fsr-3834	82	48	247	247	NUM
fsr-3834	82	49	(	(	PUNCT
fsr-3834	82	50	3	3	NUM
fsr-3834	82	51	)	)	PUNCT
fsr-3834	82	52	crain	crain	NOUN
fsr-3834	82	53	and	and	CCONJ
fsr-3834	82	54	austin	austin	PROPN
fsr-3834	82	55	(	(	PUNCT
fsr-3834	82	56	1997	1997	NUM
fsr-3834	82	57	)	)	PUNCT
fsr-3834	82	58	present	present	VERB
fsr-3834	82	59	a	a	DET
fsr-3834	82	60	more	more	ADV
fsr-3834	82	61	thorough	thorough	ADJ
fsr-3834	82	62	development	development	NOUN
fsr-3834	82	63	of	of	ADP
fsr-3834	82	64	equation	equation	NOUN
fsr-3834	82	65	(	(	PUNCT
fsr-3834	82	66	3	3	NUM
fsr-3834	82	67	)	)	PUNCT
fsr-3834	82	68	.	.	PUNCT
fsr-3834	83	1	the	the	DET
fsr-3834	83	2	term	term	NOUN
fsr-3834	83	3	inside	inside	ADP
fsr-3834	83	4	the	the	DET
fsr-3834	83	5	brackets	bracket	NOUN
fsr-3834	83	6	represents	represent	VERB
fsr-3834	83	7	the	the	DET
fsr-3834	83	8	before	before	ADP
fsr-3834	83	9	-	-	PUNCT
fsr-3834	83	10	withdrawal	withdrawal	NOUN
fsr-3834	83	11	tax	tax	NOUN
fsr-3834	83	12	accumulation	accumulation	NOUN
fsr-3834	83	13	less	less	ADV
fsr-3834	83	14	the	the	DET
fsr-3834	83	15	adjusted	adjusted	ADJ
fsr-3834	83	16	basis	basis	NOUN
fsr-3834	83	17	.	.	PUNCT
fsr-3834	84	1	there	there	PRON
fsr-3834	84	2	exists	exist	VERB
fsr-3834	84	3	a	a	DET
fsr-3834	84	4	tradeoff	tradeoff	NOUN
fsr-3834	84	5	between	between	ADP
fsr-3834	84	6	the	the	DET
fsr-3834	84	7	taxable	taxable	ADJ
fsr-3834	84	8	mutual	mutual	ADJ
fsr-3834	84	9	fund	fund	NOUN
fsr-3834	84	10	investment	investment	NOUN
fsr-3834	84	11	and	and	CCONJ
fsr-3834	84	12	the	the	DET
fsr-3834	84	13	same	same	ADJ
fsr-3834	84	14	investment	investment	NOUN
fsr-3834	84	15	in	in	ADP
fsr-3834	84	16	a	a	DET
fsr-3834	84	17	nondeductible	nondeductible	ADJ
fsr-3834	84	18	ira	ira	PROPN
fsr-3834	84	19	.	.	PUNCT
fsr-3834	85	1	investors	investor	NOUN
fsr-3834	85	2	may	may	AUX
fsr-3834	85	3	be	be	AUX
fsr-3834	85	4	willing	willing	ADJ
fsr-3834	85	5	to	to	PART
fsr-3834	85	6	forgo	forgo	VERB
fsr-3834	85	7	the	the	DET
fsr-3834	85	8	tax	tax	NOUN
fsr-3834	85	9	deferral	deferral	NOUN
fsr-3834	85	10	offered	offer	VERB
fsr-3834	85	11	by	by	ADP
fsr-3834	85	12	iras	ira	NOUN
fsr-3834	85	13	in	in	ADP
fsr-3834	85	14	exchange	exchange	NOUN
fsr-3834	85	15	for	for	ADP
fsr-3834	85	16	paying	pay	VERB
fsr-3834	85	17	the	the	DET
fsr-3834	85	18	lower	low	ADJ
fsr-3834	85	19	capital	capital	NOUN
fsr-3834	85	20	gains	gain	NOUN
fsr-3834	85	21	tax	tax	NOUN
fsr-3834	85	22	of	of	ADP
fsr-3834	85	23	20	20	NUM
fsr-3834	85	24	%	%	NOUN
fsr-3834	85	25	established	establish	VERB
fsr-3834	85	26	by	by	ADP
fsr-3834	85	27	the	the	DET
fsr-3834	85	28	act	act	NOUN
fsr-3834	85	29	.	.	PUNCT
fsr-3834	86	1	in	in	ADP
fsr-3834	86	2	addition	addition	NOUN
fsr-3834	86	3	,	,	PUNCT
fsr-3834	86	4	since	since	SCONJ
fsr-3834	86	5	capital	capital	NOUN
fsr-3834	86	6	gains	gain	NOUN
fsr-3834	86	7	are	be	AUX
fsr-3834	86	8	not	not	PART
fsr-3834	86	9	distributed	distribute	VERB
fsr-3834	86	10	until	until	SCONJ
fsr-3834	86	11	the	the	DET
fsr-3834	86	12	fund	fund	NOUN
fsr-3834	86	13	sells	sell	VERB
fsr-3834	86	14	appreci	appreci	PROPN
fsr-3834	86	15	ated	ate	VERB
fsr-3834	86	16	stock	stock	NOUN
fsr-3834	86	17	,	,	PUNCT
fsr-3834	86	18	the	the	DET
fsr-3834	86	19	taxable	taxable	ADJ
fsr-3834	86	20	mutual	mutual	ADJ
fsr-3834	86	21	fund	fund	NOUN
fsr-3834	86	22	investment	investment	NOUN
fsr-3834	86	23	has	have	VERB
fsr-3834	86	24	an	an	DET
fsr-3834	86	25	inherent	inherent	ADJ
fsr-3834	86	26	,	,	PUNCT
fsr-3834	86	27	albeit	albeit	SCONJ
fsr-3834	86	28	partial	partial	ADJ
fsr-3834	86	29	,	,	PUNCT
fsr-3834	86	30	tax	tax	NOUN
fsr-3834	86	31	deferral	deferral	ADJ
fsr-3834	86	32	element	element	NOUN
fsr-3834	86	33	.	.	PUNCT
fsr-3834	87	1	b.	b.	PROPN
fsr-3834	87	2	taxable	taxable	ADJ
fsr-3834	87	3	mutual	mutual	ADJ
fsr-3834	87	4	funds	fund	NOUN
fsr-3834	87	5	vs.	vs.	ADP
fsr-3834	87	6	nondeductible	nondeductible	ADJ
fsr-3834	87	7	iras	ira	NOUN
fsr-3834	87	8	for	for	ADP
fsr-3834	87	9	falling	fall	VERB
fsr-3834	87	10	tax	tax	NOUN
fsr-3834	87	11	rates	rate	NOUN
fsr-3834	87	12	our	our	PRON
fsr-3834	87	13	objective	objective	NOUN
fsr-3834	87	14	in	in	ADP
fsr-3834	87	15	this	this	DET
fsr-3834	87	16	section	section	NOUN
fsr-3834	87	17	is	be	AUX
fsr-3834	87	18	to	to	PART
fsr-3834	87	19	determine	determine	VERB
fsr-3834	87	20	the	the	DET
fsr-3834	87	21	percent	percent	NOUN
fsr-3834	87	22	of	of	ADP
fsr-3834	87	23	capital	capital	NOUN
fsr-3834	87	24	gains	gain	NOUN
fsr-3834	87	25	distribu	distribu	NOUN
fsr-3834	87	26	tion	tion	NOUN
fsr-3834	87	27	that	that	PRON
fsr-3834	87	28	makes	make	VERB
fsr-3834	87	29	investors	investor	NOUN
fsr-3834	87	30	indifferent	indifferent	ADJ
fsr-3834	87	31	between	between	ADP
fsr-3834	87	32	a	a	DET
fsr-3834	87	33	taxable	taxable	ADJ
fsr-3834	87	34	mutual	mutual	ADJ
fsr-3834	87	35	fund	fund	NOUN
fsr-3834	87	36	investment	investment	NOUN
fsr-3834	87	37	and	and	CCONJ
fsr-3834	87	38	the	the	DET
fsr-3834	87	39	same	same	ADJ
fsr-3834	87	40	investment	investment	NOUN
fsr-3834	87	41	in	in	ADP
fsr-3834	87	42	a	a	DET
fsr-3834	87	43	nondeductible	nondeductible	ADJ
fsr-3834	87	44	ira	ira	PROPN
fsr-3834	87	45	.	.	PUNCT
fsr-3834	88	1	this	this	DET
fsr-3834	88	2	exercise	exercise	NOUN
fsr-3834	88	3	provides	provide	VERB
fsr-3834	88	4	guidance	guidance	NOUN
fsr-3834	88	5	to	to	ADP
fsr-3834	88	6	investors	investor	NOUN
fsr-3834	88	7	in	in	ADP
fsr-3834	88	8	deciding	decide	VERB
fsr-3834	88	9	between	between	ADP
fsr-3834	88	10	the	the	DET
fsr-3834	88	11	two	two	NUM
fsr-3834	88	12	options	option	NOUN
fsr-3834	88	13	under	under	ADP
fsr-3834	88	14	different	different	ADJ
fsr-3834	88	15	conditions	condition	NOUN
fsr-3834	88	16	.	.	PUNCT
fsr-3834	89	1	our	our	PRON
fsr-3834	89	2	analysis	analysis	NOUN
fsr-3834	89	3	high	high	ADJ
fsr-3834	89	4	lights	light	NOUN
fsr-3834	89	5	the	the	DET
fsr-3834	89	6	impact	impact	NOUN
fsr-3834	89	7	of	of	ADP
fsr-3834	89	8	declining	decline	VERB
fsr-3834	89	9	marginal	marginal	ADJ
fsr-3834	89	10	tax	tax	NOUN
fsr-3834	89	11	rates	rate	NOUN
fsr-3834	89	12	during	during	ADP
fsr-3834	89	13	retirement	retirement	NOUN
fsr-3834	89	14	years	year	NOUN
fsr-3834	89	15	.	.	PUNCT
fsr-3834	90	1	since	since	SCONJ
fsr-3834	90	2	roth	roth	PROPN
fsr-3834	90	3	iras	ira	NOUN
fsr-3834	90	4	are	be	AUX
fsr-3834	90	5	always	always	ADV
fsr-3834	90	6	preferable	preferable	ADJ
fsr-3834	90	7	to	to	ADP
fsr-3834	90	8	either	either	CCONJ
fsr-3834	90	9	taxable	taxable	ADJ
fsr-3834	90	10	investments	investment	NOUN
fsr-3834	90	11	or	or	CCONJ
fsr-3834	90	12	nondeductible	nondeductible	ADJ
fsr-3834	90	13	iras	ira	NOUN
fsr-3834	90	14	(	(	PUNCT
fsr-3834	90	15	see	see	VERB
fsr-3834	90	16	crain	crain	PROPN
fsr-3834	90	17	&	&	CCONJ
fsr-3834	90	18	austin	austin	PROPN
fsr-3834	90	19	)	)	PUNCT
fsr-3834	90	20	and	and	CCONJ
fsr-3834	90	21	the	the	DET
fsr-3834	90	22	phase	phase	NOUN
fsr-3834	90	23	-	-	PUNCT
fsr-3834	90	24	out	out	ADP
fsr-3834	90	25	limits	limit	NOUN
fsr-3834	90	26	for	for	ADP
fsr-3834	90	27	roth	roth	PROPN
fsr-3834	90	28	ira	ira	PROPN
fsr-3834	90	29	are	be	AUX
fsr-3834	90	30	well	well	ADV
fsr-3834	90	31	into	into	ADP
fsr-3834	90	32	the	the	DET
fsr-3834	90	33	3	3	NUM
fsr-3834	90	34	1	1	NUM
fsr-3834	90	35	%	%	NOUN
fsr-3834	90	36	tax	tax	NOUN
fsr-3834	90	37	bracket	bracket	NOUN
fsr-3834	90	38	,	,	PUNCT
fsr-3834	90	39	investors	investor	NOUN
fsr-3834	90	40	facing	face	VERB
fsr-3834	90	41	a	a	DET
fsr-3834	90	42	28	28	NUM
fsr-3834	90	43	%	%	NOUN
fsr-3834	90	44	tax	tax	NOUN
fsr-3834	90	45	rate	rate	NOUN
fsr-3834	90	46	should	should	AUX
fsr-3834	90	47	always	always	ADV
fsr-3834	90	48	choose	choose	VERB
fsr-3834	90	49	deductible	deductible	ADJ
fsr-3834	90	50	iras	ira	NOUN
fsr-3834	90	51	or	or	CCONJ
fsr-3834	90	52	roth	roth	PROPN
fsr-3834	90	53	iras	ira	NOUN
fsr-3834	90	54	.	.	PUNCT
fsr-3834	91	1	investors	investor	NOUN
fsr-3834	91	2	with	with	ADP
fsr-3834	91	3	31	31	NUM
fsr-3834	91	4	%	%	NOUN
fsr-3834	91	5	marginal	marginal	ADJ
fsr-3834	91	6	tax	tax	NOUN
fsr-3834	91	7	rates	rate	NOUN
fsr-3834	91	8	may	may	AUX
fsr-3834	91	9	have	have	VERB
fsr-3834	91	10	to	to	PART
fsr-3834	91	11	choose	choose	VERB
fsr-3834	91	12	between	between	ADP
fsr-3834	91	13	nonde	nonde	PROPN
fsr-3834	91	14	ductible	ductible	ADJ
fsr-3834	91	15	iras	ira	NOUN
fsr-3834	91	16	and	and	CCONJ
fsr-3834	91	17	taxable	taxable	ADJ
fsr-3834	91	18	investments	investment	NOUN
fsr-3834	91	19	.	.	PUNCT
fsr-3834	92	1	however	however	ADV
fsr-3834	92	2	,	,	PUNCT
fsr-3834	92	3	it	it	PRON
fsr-3834	92	4	is	be	AUX
fsr-3834	92	5	likely	likely	ADJ
fsr-3834	92	6	that	that	SCONJ
fsr-3834	92	7	investors	investor	NOUN
fsr-3834	92	8	’	’	PART
fsr-3834	92	9	tax	tax	NOUN
fsr-3834	92	10	rates	rate	NOUN
fsr-3834	92	11	will	will	AUX
fsr-3834	92	12	decline	decline	VERB
fsr-3834	92	13	during	during	ADP
fsr-3834	92	14	retirement	retirement	NOUN
fsr-3834	92	15	.	.	PUNCT
fsr-3834	93	1	allowing	allow	VERB
fsr-3834	93	2	the	the	DET
fsr-3834	93	3	tax	tax	NOUN
fsr-3834	93	4	rate	rate	NOUN
fsr-3834	93	5	upon	upon	SCONJ
fsr-3834	93	6	withdrawal	withdrawal	NOUN
fsr-3834	93	7	to	to	PART
fsr-3834	93	8	decline	decline	VERB
fsr-3834	93	9	to	to	ADP
fsr-3834	93	10	28	28	NUM
fsr-3834	93	11	%	%	NOUN
fsr-3834	93	12	greatly	greatly	ADV
fsr-3834	93	13	affects	affect	VERB
fsr-3834	93	14	an	an	DET
fsr-3834	93	15	investor	investor	NOUN
fsr-3834	93	16	’s	’s	PART
fsr-3834	93	17	decision	decision	NOUN
fsr-3834	93	18	.	.	PUNCT
fsr-3834	94	1	as	as	SCONJ
fsr-3834	94	2	the	the	DET
fsr-3834	94	3	withdrawal	withdrawal	NOUN
fsr-3834	94	4	tax	tax	NOUN
fsr-3834	94	5	rate	rate	NOUN
fsr-3834	94	6	(	(	PUNCT
fsr-3834	94	7	t	t	PROPN
fsr-3834	94	8	,	,	PUNCT
fsr-3834	94	9	)	)	PUNCT
fsr-3834	94	10	decreases	decrease	VERB
fsr-3834	94	11	,	,	PUNCT
fsr-3834	94	12	the	the	DET
fsr-3834	94	13	advantage	advantage	NOUN
fsr-3834	94	14	of	of	ADP
fsr-3834	94	15	paying	pay	VERB
fsr-3834	94	16	the	the	DET
fsr-3834	94	17	lower	low	ADJ
fsr-3834	94	18	20	20	NUM
fsr-3834	94	19	%	%	NOUN
fsr-3834	94	20	capital	capital	NOUN
fsr-3834	94	21	gains	gain	NOUN
fsr-3834	94	22	tax	tax	NOUN
fsr-3834	94	23	early	early	ADV
fsr-3834	94	24	is	be	AUX
fsr-3834	94	25	reduced	reduce	VERB
fsr-3834	94	26	.	.	PUNCT
fsr-3834	95	1	hence	hence	ADV
fsr-3834	95	2	,	,	PUNCT
fsr-3834	95	3	the	the	DET
fsr-3834	95	4	relative	relative	ADJ
fsr-3834	95	5	attractiveness	attractiveness	NOUN
fsr-3834	95	6	of	of	ADP
fsr-3834	95	7	the	the	DET
fsr-3834	95	8	taxable	taxable	ADJ
fsr-3834	95	9	mutual	mutual	ADJ
fsr-3834	95	10	fund	fund	NOUN
fsr-3834	95	11	is	be	AUX
fsr-3834	95	12	reduced	reduce	VERB
fsr-3834	95	13	and	and	CCONJ
fsr-3834	95	14	the	the	DET
fsr-3834	95	15	nondeductible	nondeductible	ADJ
fsr-3834	95	16	ira	ira	PROPN
fsr-3834	95	17	becomes	become	VERB
fsr-3834	95	18	relatively	relatively	ADV
fsr-3834	95	19	more	more	ADV
fsr-3834	95	20	attractive	attractive	ADJ
fsr-3834	95	21	than	than	ADP
fsr-3834	95	22	when	when	SCONJ
fsr-3834	95	23	the	the	DET
fsr-3834	95	24	withdrawal	withdrawal	NOUN
fsr-3834	95	25	tax	tax	NOUN
fsr-3834	95	26	rate	rate	NOUN
fsr-3834	95	27	remains	remain	VERB
fsr-3834	95	28	con	con	PROPN
fsr-3834	95	29	stant	stant	PROPN
fsr-3834	95	30	.	.	PUNCT
fsr-3834	96	1	the	the	DET
fsr-3834	96	2	proportion	proportion	NOUN
fsr-3834	96	3	of	of	ADP
fsr-3834	96	4	return	return	NOUN
fsr-3834	96	5	distributed	distribute	VERB
fsr-3834	96	6	as	as	ADP
fsr-3834	96	7	ordinary	ordinary	ADJ
fsr-3834	96	8	income	income	NOUN
fsr-3834	96	9	(	(	PUNCT
fsr-3834	96	10	poi	poi	NOUN
fsr-3834	96	11	)	)	PUNCT
fsr-3834	96	12	is	be	AUX
fsr-3834	96	13	initially	initially	ADV
fsr-3834	96	14	set	set	VERB
fsr-3834	96	15	at	at	ADP
fsr-3834	96	16	.07	.07	NUM
fsr-3834	96	17	,	,	PUNCT
fsr-3834	96	18	the	the	DET
fsr-3834	96	19	average	average	NOUN
fsr-3834	96	20	for	for	ADP
fsr-3834	96	21	growth	growth	NOUN
fsr-3834	96	22	funds	fund	NOUN
fsr-3834	96	23	reported	report	VERB
fsr-3834	96	24	in	in	ADP
fsr-3834	96	25	crain	crain	NOUN
fsr-3834	96	26	and	and	CCONJ
fsr-3834	96	27	austin	austin	PROPN
fsr-3834	96	28	(	(	PUNCT
fsr-3834	96	29	1997	1997	NUM
fsr-3834	96	30	)	)	PUNCT
fsr-3834	96	31	.	.	PUNCT
fsr-3834	97	1	further	far	ADV
fsr-3834	97	2	,	,	PUNCT
fsr-3834	97	3	the	the	DET
fsr-3834	97	4	tax	tax	NOUN
fsr-3834	97	5	rate	rate	NOUN
fsr-3834	97	6	on	on	ADP
fsr-3834	97	7	ordinary	ordinary	ADJ
fsr-3834	97	8	income	income	NOUN
fsr-3834	97	9	during	during	ADP
fsr-3834	97	10	the	the	DET
fsr-3834	97	11	term	term	NOUN
fsr-3834	97	12	of	of	ADP
fsr-3834	97	13	the	the	DET
fsr-3834	97	14	investment	investment	NOUN
fsr-3834	97	15	(	(	PUNCT
fsr-3834	97	16	toi	toi	NOUN
fsr-3834	97	17	)	)	PUNCT
fsr-3834	97	18	is	be	AUX
fsr-3834	97	19	set	set	VERB
fsr-3834	97	20	at	at	ADP
fsr-3834	97	21	31	31	NUM
fsr-3834	97	22	%	%	NOUN
fsr-3834	97	23	,	,	PUNCT
fsr-3834	97	24	and	and	CCONJ
fsr-3834	97	25	the	the	DET
fsr-3834	97	26	tax	tax	NOUN
fsr-3834	97	27	rate	rate	NOUN
fsr-3834	97	28	on	on	ADP
fsr-3834	97	29	capital	capital	NOUN
fsr-3834	97	30	gains	gain	NOUN
fsr-3834	97	31	over	over	ADP
fsr-3834	97	32	the	the	DET
fsr-3834	97	33	term	term	NOUN
fsr-3834	97	34	of	of	ADP
fsr-3834	97	35	the	the	DET
fsr-3834	97	36	investment	investment	NOUN
fsr-3834	97	37	(	(	PUNCT
fsr-3834	97	38	t	t	PROPN
fsr-3834	97	39	,	,	PUNCT
fsr-3834	97	40	,	,	PUNCT
fsr-3834	97	41	)	)	PUNCT
fsr-3834	97	42	is	be	AUX
fsr-3834	97	43	set	set	VERB
fsr-3834	97	44	at	at	ADP
fsr-3834	97	45	20	20	NUM
fsr-3834	97	46	%	%	NOUN
fsr-3834	97	47	.	.	PUNCT
fsr-3834	98	1	for	for	ADP
fsr-3834	98	2	a	a	DET
fsr-3834	98	3	given	give	VERB
fsr-3834	98	4	return	return	NOUN
fsr-3834	98	5	(	(	PUNCT
fsr-3834	98	6	r	r	NOUN
fsr-3834	98	7	)	)	PUNCT
fsr-3834	98	8	and	and	CCONJ
fsr-3834	98	9	time	time	NOUN
fsr-3834	98	10	horizon	horizon	NOUN
fsr-3834	98	11	(	(	PUNCT
fsr-3834	98	12	n	n	CCONJ
fsr-3834	98	13	)	)	PUNCT
fsr-3834	98	14	,	,	PUNCT
fsr-3834	98	15	we	we	PRON
fsr-3834	98	16	set	set	VERB
fsr-3834	98	17	equation	equation	NOUN
fsr-3834	98	18	(	(	PUNCT
fsr-3834	98	19	1	1	X
fsr-3834	98	20	)	)	PUNCT
fsr-3834	98	21	equal	equal	ADJ
fsr-3834	98	22	to	to	ADP
fsr-3834	98	23	equation	equation	NOUN
fsr-3834	98	24	(	(	PUNCT
fsr-3834	98	25	3	3	NUM
fsr-3834	98	26	)	)	PUNCT
fsr-3834	98	27	and	and	CCONJ
fsr-3834	98	28	solve	solve	VERB
fsr-3834	98	29	for	for	ADP
fsr-3834	98	30	the	the	DET
fsr-3834	98	31	percent	percent	NOUN
fsr-3834	98	32	of	of	ADP
fsr-3834	98	33	return	return	NOUN
fsr-3834	98	34	distributed	distribute	VERB
fsr-3834	98	35	as	as	ADP
fsr-3834	98	36	capital	capital	NOUN
fsr-3834	98	37	gain	gain	NOUN
fsr-3834	98	38	(	(	PUNCT
fsr-3834	98	39	pc	pc	NOUN
fsr-3834	98	40	&	&	CCONJ
fsr-3834	98	41	subject	subject	NOUN
fsr-3834	98	42	to	to	ADP
fsr-3834	98	43	the	the	DET
fsr-3834	98	44	constraint	constraint	NOUN
fsr-3834	98	45	that	that	SCONJ
fsr-3834	98	46	0	0	PUNCT
fsr-3834	98	47	<	<	X
fsr-3834	98	48	peg	peg	NOUN
fsr-3834	98	49	<	<	X
fsr-3834	98	50	1	1	NUM
fsr-3834	98	51	.	.	PUNCT
fsr-3834	99	1	alge	alge	PROPN
fsr-3834	99	2	braically	braically	ADV
fsr-3834	99	3	,	,	PUNCT
fsr-3834	99	4	248	248	NUM
fsr-3834	99	5	flnancial	flnancial	ADJ
fsr-3834	99	6	services	service	NOUN
fsr-3834	99	7	review	review	VERB
fsr-3834	99	8	6(4	6(4	NUM
fsr-3834	99	9	)	)	PUNCT
fsr-3834	99	10	1997	1997	NUM
fsr-3834	99	11	1	1	NUM
fsr-3834	100	1	+	+	ADJ
fsr-3834	100	2	[	[	X
fsr-3834	100	3	(	(	PUNCT
fsr-3834	100	4	l	l	X
fsr-3834	100	5	+	+	NOUN
fsr-3834	100	6	r)“-l](l	r)“-l](l	VERB
fsr-3834	100	7	-	-	PUNCT
fsr-3834	100	8	t,)=(l	t,)=(l	NOUN
fsr-3834	100	9	+	+	NOUN
fsr-3834	100	10	r	r	NOUN
fsr-3834	100	11	-	-	PUNCT
fsr-3834	100	12	rpo	rpo	ADJ
fsr-3834	100	13	~	~	SYM
fsr-3834	100	14	toj	toj	PROPN
fsr-3834	100	15	-	-	PUNCT
fsr-3834	100	16	rpcstcg)n	rpcstcg)n	PROPN
fsr-3834	100	17	-t	-t	X
fsr-3834	100	18	cg	cg	NOUN
fsr-3834	100	19	(	(	PUNCT
fsr-3834	100	20	1	1	NUM
fsr-3834	100	21	+	+	CCONJ
fsr-3834	100	22	r	r	NOUN
fsr-3834	100	23	rpoitoi	rpoitoi	NOUN
fsr-3834	100	24	rp	rp	NOUN
fsr-3834	100	25	,	,	PUNCT
fsr-3834	100	26	gtcg)n	gtcg)n	PROPN
fsr-3834	100	27	1	1	NUM
fsr-3834	100	28	-rp	-rp	NOUN
fsr-3834	100	29	,	,	PUNCT
fsr-3834	100	30	i	i	PRON
fsr-3834	100	31	(	(	PUNCT
fsr-3834	100	32	1	1	NUM
fsr-3834	100	33	‘	'	PUNCT
fsr-3834	100	34	oil	oil	NOUN
fsr-3834	100	35	(	(	PUNCT
fsr-3834	100	36	1	1	NUM
fsr-3834	100	37	+	+	CCONJ
fsr-3834	100	38	r	r	NOUN
fsr-3834	100	39	rpoitoi	rpoitoi	NOUN
fsr-3834	100	40	rpcgtcg	rpcgtcg	NOUN
fsr-3834	100	41	)	)	PUNCT
fsr-3834	100	42	’	'	PUNCT
fsr-3834	100	43	1	1	NUM
fsr-3834	100	44	(	(	PUNCT
fsr-3834	100	45	r	r	NOUN
fsr-3834	100	46	rp	rp	NOUN
fsr-3834	100	47	,	,	PUNCT
fsr-3834	100	48	if	if	SCONJ
fsr-3834	100	49	,	,	PUNCT
fsr-3834	100	50	;	;	PUNCT
fsr-3834	100	51	rpcgtcg	rpcgtcg	VERB
fsr-3834	100	52	)	)	PUNCT
fsr-3834	100	53	-rp	-rp	NOUN
fsr-3834	100	54	,	,	PUNCT
fsr-3834	100	55	j(l	j(l	PROPN
fsr-3834	100	56	t	t	PROPN
fsr-3834	100	57	,	,	PUNCT
fsr-3834	100	58	j	j	PROPN
fsr-3834	100	59	)	)	PUNCT
fsr-3834	100	60	(	(	PUNCT
fsr-3834	100	61	1	1	NUM
fsr-3834	100	62	+	+	CCONJ
fsr-3834	100	63	r	r	NOUN
fsr-3834	100	64	rpoitoi	rpoitoi	NOUN
fsr-3834	100	65	rp	rp	PROPN
fsr-3834	100	66	,	,	PUNCT
fsr-3834	100	67	gtcg)n	gtcg)n	NOUN
fsr-3834	100	68	1	1	NUM
fsr-3834	100	69	(	(	PUNCT
fsr-3834	100	70	rrpoitoi	rrpoitoi	NOUN
fsr-3834	100	71	rpcgtcg	rpcgtcg	NOUN
fsr-3834	100	72	)	)	PUNCT
fsr-3834	100	73	(	(	PUNCT
fsr-3834	100	74	4	4	X
fsr-3834	100	75	)	)	PUNCT
fsr-3834	100	76	s.t	s.t	PROPN
fsr-3834	100	77	.	.	PROPN
fsr-3834	100	78	0	0	PUNCT
fsr-3834	101	1	<	<	X
fsr-3834	101	2	peg	peg	X
fsr-3834	101	3	<	<	X
fsr-3834	101	4	1	1	NUM
fsr-3834	101	5	.	.	PUNCT
fsr-3834	101	6	table	table	NOUN
fsr-3834	101	7	1	1	NUM
fsr-3834	101	8	displays	display	VERB
fsr-3834	101	9	the	the	DET
fsr-3834	101	10	results	result	NOUN
fsr-3834	101	11	for	for	ADP
fsr-3834	101	12	various	various	ADJ
fsr-3834	101	13	expected	expect	VERB
fsr-3834	101	14	returns	return	NOUN
fsr-3834	101	15	and	and	CCONJ
fsr-3834	101	16	investment	investment	NOUN
fsr-3834	101	17	horizons	horizon	NOUN
fsr-3834	101	18	.	.	PUNCT
fsr-3834	102	1	the	the	DET
fsr-3834	102	2	approximate	approximate	ADJ
fsr-3834	102	3	average	average	ADJ
fsr-3834	102	4	peg	peg	NOUN
fsr-3834	102	5	for	for	ADP
fsr-3834	102	6	growth	growth	NOUN
fsr-3834	102	7	funds	fund	NOUN
fsr-3834	102	8	are	be	AUX
fsr-3834	102	9	in	in	ADP
fsr-3834	102	10	bold	bold	ADJ
fsr-3834	102	11	print	print	NOUN
fsr-3834	102	12	to	to	PART
fsr-3834	102	13	highlight	highlight	VERB
fsr-3834	102	14	the	the	DET
fsr-3834	102	15	indifference	indifference	NOUN
fsr-3834	102	16	point	point	NOUN
fsr-3834	102	17	for	for	ADP
fsr-3834	102	18	an	an	DET
fsr-3834	102	19	average	average	ADJ
fsr-3834	102	20	growth	growth	NOUN
fsr-3834	102	21	fund	fund	NOUN
fsr-3834	102	22	.	.	PUNCT
fsr-3834	103	1	the	the	DET
fsr-3834	103	2	table	table	NOUN
fsr-3834	103	3	is	be	AUX
fsr-3834	103	4	interpreted	interpret	VERB
fsr-3834	103	5	as	as	ADP
fsr-3834	103	6	follows	follow	VERB
fsr-3834	103	7	.	.	PUNCT
fsr-3834	104	1	for	for	ADP
fsr-3834	104	2	20	20	NUM
fsr-3834	104	3	-	-	PUNCT
fsr-3834	104	4	year	year	NOUN
fsr-3834	104	5	invest	invest	X
fsr-3834	104	6	ment	ment	PROPN
fsr-3834	104	7	horizons	horizon	NOUN
fsr-3834	104	8	and	and	CCONJ
fsr-3834	104	9	mutual	mutual	ADJ
fsr-3834	104	10	funds	fund	NOUN
fsr-3834	104	11	with	with	ADP
fsr-3834	104	12	an	an	DET
fsr-3834	104	13	8	8	NUM
fsr-3834	104	14	%	%	NOUN
fsr-3834	104	15	expected	expect	VERB
fsr-3834	104	16	return	return	NOUN
fsr-3834	104	17	,	,	PUNCT
fsr-3834	104	18	investors	investor	NOUN
fsr-3834	104	19	will	will	AUX
fsr-3834	104	20	accumulate	accumulate	VERB
fsr-3834	104	21	the	the	DET
fsr-3834	104	22	same	same	ADJ
fsr-3834	104	23	after	after	ADP
fsr-3834	104	24	-	-	PUNCT
fsr-3834	104	25	tax	tax	NOUN
fsr-3834	104	26	future	future	ADJ
fsr-3834	104	27	value	value	NOUN
fsr-3834	104	28	in	in	ADP
fsr-3834	104	29	a	a	DET
fsr-3834	104	30	taxable	taxable	ADJ
fsr-3834	104	31	account	account	NOUN
fsr-3834	104	32	and	and	CCONJ
fsr-3834	104	33	a	a	DET
fsr-3834	104	34	nondeductible	nondeductible	ADJ
fsr-3834	104	35	ira	ira	PROPN
fsr-3834	104	36	if	if	SCONJ
fsr-3834	104	37	the	the	DET
fsr-3834	104	38	fund	fund	NOUN
fsr-3834	104	39	dis	dis	PROPN
fsr-3834	104	40	table	table	NOUN
fsr-3834	104	41	1	1	NUM
fsr-3834	104	42	typical	typical	ADJ
fsr-3834	104	43	taxable	taxable	ADJ
fsr-3834	104	44	growth	growth	NOUN
fsr-3834	104	45	mutual	mutual	ADJ
fsr-3834	104	46	fund	fund	NOUN
fsr-3834	104	47	investment	investment	NOUN
fsr-3834	104	48	vs.	vs.	ADP
fsr-3834	104	49	nondeductible	nondeductible	ADJ
fsr-3834	104	50	ira	ira	PROPN
fsr-3834	104	51	indifference	indifference	NOUN
fsr-3834	104	52	points	point	NOUN
fsr-3834	104	53	of	of	ADP
fsr-3834	104	54	percentage	percentage	NOUN
fsr-3834	104	55	of	of	ADP
fsr-3834	104	56	investment	investment	NOUN
fsr-3834	104	57	return	return	NOUN
fsr-3834	104	58	taxed	tax	VERB
fsr-3834	104	59	as	as	ADP
fsr-3834	104	60	capital	capital	NOUN
fsr-3834	104	61	gain	gain	NOUN
fsr-3834	104	62	(	(	PUNCT
fsr-3834	104	63	peg	peg	NOUN
fsr-3834	104	64	)	)	PUNCT
fsr-3834	104	65	for	for	ADP
fsr-3834	104	66	selected	select	VERB
fsr-3834	104	67	returns	return	NOUN
fsr-3834	104	68	(	(	PUNCT
fsr-3834	104	69	r	r	NOUN
fsr-3834	104	70	)	)	PUNCT
fsr-3834	104	71	and	and	CCONJ
fsr-3834	104	72	time	time	NOUN
fsr-3834	104	73	horizons	horizon	NOUN
fsr-3834	104	74	(	(	PUNCT
fsr-3834	104	75	n	n	CCONJ
fsr-3834	104	76	)	)	PUNCT
fsr-3834	104	77	with	with	ADP
fsr-3834	104	78	the	the	DET
fsr-3834	104	79	percentage	percentage	NOUN
fsr-3834	104	80	of	of	ADP
fsr-3834	104	81	return	return	NOUN
fsr-3834	104	82	distributed	distribute	VERB
fsr-3834	104	83	as	as	ADP
fsr-3834	104	84	ordinary	ordinary	ADJ
fsr-3834	104	85	income	income	NOUN
fsr-3834	104	86	@oi	@oi	NOUN
fsr-3834	104	87	)	)	PUNCT
fsr-3834	105	1	=	=	SYM
fsr-3834	105	2	.07	.07	NUM
fsr-3834	105	3	investment	investment	NOUN
fsr-3834	105	4	horizon	horizon	NOUN
fsr-3834	105	5	in	in	ADP
fsr-3834	105	6	years	year	NOUN
fsr-3834	105	7	(	(	PUNCT
fsr-3834	105	8	n	n	CCONJ
fsr-3834	105	9	)	)	PUNCT
fsr-3834	105	10	r	r	NOUN
fsr-3834	105	11	5	5	NUM
fsr-3834	105	12	10	10	NUM
fsr-3834	105	13	15	15	NUM
fsr-3834	105	14	20	20	NUM
fsr-3834	105	15	25	25	NUM
fsr-3834	105	16	30	30	NUM
fsr-3834	105	17	35	35	NUM
fsr-3834	105	18	40	40	NUM
fsr-3834	105	19	1	1	NUM
fsr-3834	105	20	%	%	NOUN
fsr-3834	105	21	*	*	PUNCT
fsr-3834	106	1	*	*	PUNCT
fsr-3834	107	1	*	*	PUNCT
fsr-3834	108	1	*	*	PUNCT
fsr-3834	109	1	*	*	PUNCT
fsr-3834	110	1	*	*	PUNCT
fsr-3834	110	2	*	*	PUNCT
fsr-3834	110	3	*	*	PUNCT
fsr-3834	110	4	2	2	NUM
fsr-3834	110	5	%	%	NOUN
fsr-3834	110	6	*	*	PUNCT
fsr-3834	111	1	*	*	PUNCT
fsr-3834	112	1	*	*	PUNCT
fsr-3834	113	1	*	*	PUNCT
fsr-3834	114	1	*	*	PUNCT
fsr-3834	115	1	*	*	PUNCT
fsr-3834	115	2	*	*	PUNCT
fsr-3834	115	3	*	*	PUNCT
fsr-3834	115	4	3	3	NUM
fsr-3834	115	5	%	%	NOUN
fsr-3834	115	6	*	*	PUNCT
fsr-3834	116	1	*	*	PUNCT
fsr-3834	117	1	*	*	PUNCT
fsr-3834	118	1	*	*	PUNCT
fsr-3834	118	2	*	*	PUNCT
fsr-3834	118	3	0.886	0.886	NUM
fsr-3834	118	4	0.722	0.722	NUM
fsr-3834	118	5	0.601	0.601	NUM
fsr-3834	118	6	4	4	NUM
fsr-3834	118	7	%	%	NOUN
fsr-3834	118	8	*	*	PUNCT
fsr-3834	119	1	*	*	PUNCT
fsr-3834	119	2	*	*	PUNCT
fsr-3834	120	1	*	*	PUNCT
fsr-3834	120	2	0.788	0.788	NUM
fsr-3834	120	3	0.614	0.614	NUM
fsr-3834	120	4	0.492	0.492	NUM
fsr-3834	120	5	0.403	0.403	NUM
fsr-3834	120	6	5	5	NUM
fsr-3834	120	7	%	%	NOUN
fsr-3834	120	8	*	*	PUNCT
fsr-3834	121	1	*	*	PUNCT
fsr-3834	121	2	*	*	PUNCT
fsr-3834	121	3	0.804	0.804	NUM
fsr-3834	121	4	0.591	0.591	NUM
fsr-3834	121	5	0.453	0.453	NUM
fsr-3834	121	6	0.357	0.357	NUM
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fsr-3834	121	8	6	6	NUM
fsr-3834	121	9	%	%	NOUN
fsr-3834	121	10	*	*	PUNCT
fsr-3834	122	1	*	*	PUNCT
fsr-3834	123	1	0.946	0.946	NUM
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fsr-3834	123	3	0.462	0.462	NUM
fsr-3834	123	4	0.347	0.347	NUM
fsr-3834	123	5	0.268	0.268	NUM
fsr-3834	123	6	0.210	0.210	NUM
fsr-3834	123	7	7	7	NUM
fsr-3834	123	8	%	%	NOUN
fsr-3834	123	9	*	*	PUNCT
fsr-3834	123	10	*	*	PUNCT
fsr-3834	123	11	0.785	0.785	NUM
fsr-3834	123	12	0.522	0.522	NUM
fsr-3834	123	13	0.371	0.371	NUM
fsr-3834	123	14	0.274	0.274	NUM
fsr-3834	123	15	0.207	0.207	NUM
fsr-3834	123	16	0.158	0.158	NUM
fsr-3834	123	17	8	8	NUM
fsr-3834	123	18	%	%	NOUN
fsr-3834	123	19	*	*	PUNCT
fsr-3834	123	20	*	*	PUNCT
fsr-3834	123	21	0.665	0.665	NUM
fsr-3834	123	22	0.435	0.435	NUM
fsr-3834	123	23	0.303	0.303	NUM
fsr-3834	123	24	0.219	0.219	NUM
fsr-3834	123	25	0.161	0.161	NUM
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fsr-3834	123	27	9	9	NUM
fsr-3834	123	28	%	%	NOUN
fsr-3834	123	29	*	*	PUNCT
fsr-3834	123	30	*	*	PUNCT
fsr-3834	123	31	0.572	0.572	NUM
fsr-3834	123	32	0.368	0.368	NUM
fsr-3834	123	33	0.252	0.252	NUM
fsr-3834	123	34	0.178	0.178	NUM
fsr-3834	123	35	0.127	0.127	NUM
fsr-3834	123	36	0.090	0.090	NUM
fsr-3834	123	37	10	10	NUM
fsr-3834	123	38	%	%	NOUN
fsr-3834	123	39	*	*	PUNCT
fsr-3834	123	40	0.894	0.894	NUM
fsr-3834	123	41	0.498	0.498	NUM
fsr-3834	123	42	0.315	0.315	NUM
fsr-3834	123	43	0.211	0.211	NUM
fsr-3834	123	44	0.145	0.145	NUM
fsr-3834	123	45	0.100	0.100	NUM
fsr-3834	123	46	0.068	0.068	NUM
fsr-3834	123	47	11	11	NUM
fsr-3834	123	48	%	%	NOUN
fsr-3834	123	49	*	*	NOUN
fsr-3834	123	50	0.799	0.799	NUM
fsr-3834	123	51	0.438	0.438	NUM
fsr-3834	123	52	0.272	0.272	NUM
fsr-3834	123	53	0.178	0.178	NUM
fsr-3834	123	54	0.119	0.119	NUM
fsr-3834	123	55	0.079	0.079	NUM
fsr-3834	123	56	0.050	0.050	NUM
fsr-3834	123	57	12	12	NUM
fsr-3834	123	58	%	%	NOUN
fsr-3834	123	59	*	*	NOUN
fsr-3834	123	60	0.719	0.719	NUM
fsr-3834	123	61	0.389	0.389	NUM
fsr-3834	123	62	0.237	0.237	NUM
fsr-3834	123	63	0.152	0.152	NUM
fsr-3834	123	64	0.098	0.098	NUM
fsr-3834	123	65	0.06	0.06	NUM
fsr-3834	123	66	1	1	NUM
fsr-3834	123	67	0.035	0.035	NUM
fsr-3834	123	68	13	13	NUM
fsr-3834	123	69	%	%	NOUN
fsr-3834	123	70	*	*	PUNCT
fsr-3834	123	71	0.653	0.653	NUM
fsr-3834	123	72	0.347	0.347	NUM
fsr-3834	123	73	0.207	0.207	NUM
fsr-3834	123	74	0.129	0.129	NUM
fsr-3834	123	75	0.080	0.080	NUM
fsr-3834	123	76	0.047	0.047	NUM
fsr-3834	123	77	0.023	0.023	NUM
fsr-3834	123	78	14	14	NUM
fsr-3834	123	79	%	%	NOUN
fsr-3834	123	80	*	*	NOUN
fsr-3834	123	81	0.596	0.596	NUM
fsr-3834	123	82	0.312	0.312	NUM
fsr-3834	123	83	0.183	0.183	NUM
fsr-3834	123	84	0.110	0.110	NUM
fsr-3834	123	85	0.065	0.065	NUM
fsr-3834	123	86	0.035	0.035	NUM
fsr-3834	123	87	0.023	0.023	NUM
fsr-3834	123	88	15	15	NUM
fsr-3834	123	89	%	%	NOUN
fsr-3834	123	90	*	*	NOUN
fsr-3834	123	91	0.547	0.547	NUM
fsr-3834	123	92	0.282	0.282	NUM
fsr-3834	123	93	0.161	0.161	NUM
fsr-3834	123	94	0.094	0.094	NUM
fsr-3834	123	95	0.053	0.053	NUM
fsr-3834	123	96	0.025	0.025	NUM
fsr-3834	123	97	0.004	0.004	NUM
fsr-3834	123	98	16	16	NUM
fsr-3834	123	99	%	%	NOUN
fsr-3834	123	100	*	*	NOUN
fsr-3834	123	101	0.504	0.504	NUM
fsr-3834	123	102	0.255	0.255	NUM
fsr-3834	123	103	0.143	0.143	NUM
fsr-3834	123	104	0.08	0.08	NUM
fsr-3834	123	105	1	1	NUM
fsr-3834	123	106	0.042	0.042	NUM
fsr-3834	123	107	0.016	0.016	NUM
fsr-3834	123	108	*	*	PUNCT
fsr-3834	123	109	*	*	PUNCT
fsr-3834	123	110	17	17	NUM
fsr-3834	123	111	%	%	NOUN
fsr-3834	123	112	*	*	NOUN
fsr-3834	123	113	0.466	0.466	NUM
fsr-3834	123	114	0.232	0.232	NUM
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fsr-3834	123	116	0.069	0.069	NUM
fsr-3834	123	117	0.032	0.032	NUM
fsr-3834	123	118	0.008	0.008	NUM
fsr-3834	123	119	*	*	PUNCT
fsr-3834	123	120	*	*	PROPN
fsr-3834	123	121	18	18	NUM
fsr-3834	123	122	%	%	NOUN
fsr-3834	123	123	*	*	NOUN
fsr-3834	123	124	0.433	0.433	NUM
fsr-3834	123	125	0.212	0.212	NUM
fsr-3834	123	126	0.113	0.113	NUM
fsr-3834	123	127	0.058	0.058	NUM
fsr-3834	123	128	0.024	0.024	NUM
fsr-3834	123	129	0.001	0.001	NUM
fsr-3834	123	130	*	*	PUNCT
fsr-3834	123	131	*	*	PUNCT
fsr-3834	123	132	19	19	NUM
fsr-3834	123	133	%	%	NOUN
fsr-3834	123	134	*	*	PUNCT
fsr-3834	123	135	0.403	0.403	NUM
fsr-3834	123	136	0.194	0.194	NUM
fsr-3834	123	137	0.100	0.100	NUM
fsr-3834	123	138	0.049	0.049	NUM
fsr-3834	123	139	0.017	0.017	NUM
fsr-3834	123	140	*	*	PUNCT
fsr-3834	123	141	*	*	PUNCT
fsr-3834	124	1	*	*	PUNCT
fsr-3834	124	2	*	*	PUNCT
fsr-3834	124	3	20	20	NUM
fsr-3834	124	4	%	%	NOUN
fsr-3834	124	5	*	*	NOUN
fsr-3834	124	6	0.377	0.377	NUM
fsr-3834	124	7	0.178	0.178	NUM
fsr-3834	124	8	0.089	0.089	NUM
fsr-3834	124	9	0.041	0.041	NUM
fsr-3834	124	10	0.011	0.011	NUM
fsr-3834	124	11	*	*	PUNCT
fsr-3834	124	12	*	*	PUNCT
fsr-3834	124	13	*	*	PUNCT
fsr-3834	124	14	*	*	NOUN
fsr-3834	124	15	notes	note	NOUN
fsr-3834	124	16	:	:	PUNCT
fsr-3834	124	17	*	*	PUNCT
fsr-3834	124	18	taxable	taxable	ADJ
fsr-3834	124	19	mutual	mutual	ADJ
fsr-3834	124	20	fund	fund	NOUN
fsr-3834	124	21	investment	investment	NOUN
fsr-3834	124	22	yields	yield	VERB
fsr-3834	124	23	a	a	DET
fsr-3834	124	24	greater	great	ADJ
fsr-3834	124	25	after	after	ADP
fsr-3834	124	26	-	-	PUNCT
fsr-3834	124	27	tax	tax	NOUN
fsr-3834	124	28	future	future	ADJ
fsr-3834	124	29	value	value	NOUN
fsr-3834	124	30	than	than	ADP
fsr-3834	124	31	the	the	DET
fsr-3834	124	32	nondeductible	nondeductible	ADJ
fsr-3834	124	33	ira	ira	PROPN
fsr-3834	124	34	.	.	PUNCT
fsr-3834	125	1	*	*	PUNCT
fsr-3834	125	2	*	*	PUNCT
fsr-3834	125	3	nondeductible	nondeductible	ADJ
fsr-3834	125	4	ira	ira	PROPN
fsr-3834	125	5	yields	yield	VERB
fsr-3834	125	6	a	a	DET
fsr-3834	125	7	greater	great	ADJ
fsr-3834	125	8	after	after	ADP
fsr-3834	125	9	-	-	PUNCT
fsr-3834	125	10	tax	tax	NOUN
fsr-3834	125	11	future	future	ADJ
fsr-3834	125	12	value	value	NOUN
fsr-3834	125	13	than	than	ADP
fsr-3834	125	14	the	the	DET
fsr-3834	125	15	taxable	taxable	ADJ
fsr-3834	125	16	mutual	mutual	ADJ
fsr-3834	125	17	fund	fund	NOUN
fsr-3834	125	18	investment	investment	NOUN
fsr-3834	125	19	.	.	PUNCT
fsr-3834	126	1	bold	bold	ADJ
fsr-3834	126	2	figures	figure	NOUN
fsr-3834	126	3	indicate	indicate	VERB
fsr-3834	126	4	approximate	approximate	ADJ
fsr-3834	126	5	average	average	ADJ
fsr-3834	126	6	capital	capital	NOUN
fsr-3834	126	7	gain	gain	VERB
fsr-3834	126	8	distribution	distribution	NOUN
fsr-3834	126	9	as	as	ADP
fsr-3834	126	10	a	a	DET
fsr-3834	126	11	percent	percent	NOUN
fsr-3834	126	12	of	of	ADP
fsr-3834	126	13	return	return	NOUN
fsr-3834	126	14	for	for	ADP
fsr-3834	126	15	the	the	DET
fsr-3834	126	16	growth	growth	NOUN
fsr-3834	126	17	mutual	mutual	ADJ
fsr-3834	126	18	funds	fund	NOUN
fsr-3834	126	19	in	in	ADP
fsr-3834	126	20	grain	grain	NOUN
fsr-3834	126	21	and	and	CCONJ
fsr-3834	126	22	austin	austin	PROPN
fsr-3834	126	23	(	(	PUNCT
fsr-3834	126	24	1998	1998	NUM
fsr-3834	126	25	)	)	PUNCT
fsr-3834	126	26	.	.	PUNCT
fsr-3834	127	1	ira	ira	PROPN
fsr-3834	127	2	contributions	contribution	NOUN
fsr-3834	127	3	and	and	CCONJ
fsr-3834	127	4	conversions	conversion	NOUN
fsr-3834	127	5	249	249	NUM
fsr-3834	127	6	table	table	NOUN
fsr-3834	127	7	2	2	NUM
fsr-3834	127	8	typical	typical	ADJ
fsr-3834	127	9	taxable	taxable	ADJ
fsr-3834	127	10	growth	growth	NOUN
fsr-3834	127	11	and	and	CCONJ
fsr-3834	127	12	income	income	NOUN
fsr-3834	127	13	mutual	mutual	ADJ
fsr-3834	127	14	fund	fund	NOUN
fsr-3834	127	15	investment	investment	NOUN
fsr-3834	127	16	vs.	vs.	ADP
fsr-3834	127	17	nondeductible	nondeductible	ADJ
fsr-3834	127	18	ira	ira	PROPN
fsr-3834	127	19	indifference	indifference	NOUN
fsr-3834	127	20	points	point	NOUN
fsr-3834	127	21	of	of	ADP
fsr-3834	127	22	percentage	percentage	NOUN
fsr-3834	127	23	of	of	ADP
fsr-3834	127	24	investment	investment	NOUN
fsr-3834	127	25	return	return	NOUN
fsr-3834	127	26	taxed	tax	VERB
fsr-3834	127	27	as	as	ADP
fsr-3834	127	28	capital	capital	NOUN
fsr-3834	127	29	gain	gain	VERB
fsr-3834	127	30	qcg	qcg	PROPN
fsr-3834	127	31	)	)	PUNCT
fsr-3834	127	32	for	for	ADP
fsr-3834	127	33	selected	select	VERB
fsr-3834	127	34	returns	return	NOUN
fsr-3834	127	35	(	(	PUNCT
fsr-3834	127	36	i	i	NOUN
fsr-3834	127	37	)	)	PUNCT
fsr-3834	127	38	and	and	CCONJ
fsr-3834	127	39	time	time	NOUN
fsr-3834	127	40	horizons	horizon	NOUN
fsr-3834	127	41	(	(	PUNCT
fsr-3834	127	42	n	n	CCONJ
fsr-3834	127	43	)	)	PUNCT
fsr-3834	127	44	with	with	ADP
fsr-3834	127	45	the	the	DET
fsr-3834	127	46	percentage	percentage	NOUN
fsr-3834	127	47	of	of	ADP
fsr-3834	127	48	return	return	NOUN
fsr-3834	127	49	distributed	distribute	VERB
fsr-3834	127	50	as	as	ADP
fsr-3834	127	51	ordinary	ordinary	ADJ
fsr-3834	127	52	income	income	NOUN
fsr-3834	127	53	(	(	PUNCT
fsr-3834	127	54	p	p	X
fsr-3834	127	55	,	,	PUNCT
fsr-3834	127	56	i	i	NOUN
fsr-3834	127	57	)	)	PUNCT
fsr-3834	127	58	=	=	SYM
fsr-3834	128	1	.20	.20	NUM
fsr-3834	128	2	investment	investment	NOUN
fsr-3834	128	3	horizon	horizon	NOUN
fsr-3834	128	4	in	in	ADP
fsr-3834	128	5	years	year	NOUN
fsr-3834	128	6	(	(	PUNCT
fsr-3834	128	7	n	n	CCONJ
fsr-3834	128	8	)	)	PUNCT
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fsr-3834	128	10	5	5	NUM
fsr-3834	128	11	io	io	NOUN
fsr-3834	128	12	i5	i5	ADJ
fsr-3834	128	13	20	20	NUM
fsr-3834	128	14	25	25	NUM
fsr-3834	128	15	30	30	NUM
fsr-3834	128	16	35	35	NUM
fsr-3834	128	17	40	40	NUM
fsr-3834	128	18	1	1	NUM
fsr-3834	128	19	%	%	NOUN
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fsr-3834	132	1	*	*	PUNCT
fsr-3834	133	1	*	*	PUNCT
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fsr-3834	135	1	*	*	PUNCT
fsr-3834	135	2	*	*	PUNCT
fsr-3834	136	1	*	*	PUNCT
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fsr-3834	136	3	0.739	0.739	NUM
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fsr-3834	136	5	3	3	NUM
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fsr-3834	136	7	*	*	PUNCT
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fsr-3834	137	2	*	*	PUNCT
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fsr-3834	137	5	1	1	NUM
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fsr-3834	138	1	*	*	PUNCT
fsr-3834	138	2	*	*	PUNCT
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fsr-3834	138	10	*	*	PUNCT
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fsr-3834	141	1	*	*	PUNCT
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fsr-3834	141	4	7	7	NUM
fsr-3834	141	5	%	%	NOUN
fsr-3834	141	6	*	*	NOUN
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fsr-3834	142	1	*	*	PUNCT
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fsr-3834	143	1	*	*	PUNCT
fsr-3834	143	2	*	*	PUNCT
fsr-3834	143	3	8	8	NUM
fsr-3834	143	4	%	%	NOUN
fsr-3834	143	5	*	*	NOUN
fsr-3834	143	6	0.714	0.714	NUM
fsr-3834	143	7	0.315	0.315	NUM
fsr-3834	143	8	0.129	0.129	NUM
fsr-3834	143	9	0.023	0.023	NUM
fsr-3834	143	10	*	*	PUNCT
fsr-3834	143	11	*	*	PUNCT
fsr-3834	144	1	*	*	PUNCT
fsr-3834	144	2	*	*	PUNCT
fsr-3834	145	1	*	*	PUNCT
fsr-3834	145	2	*	*	PUNCT
fsr-3834	145	3	9	9	NUM
fsr-3834	145	4	%	%	NOUN
fsr-3834	145	5	*	*	NOUN
fsr-3834	145	6	0.596	0.596	NUM
fsr-3834	145	7	0.240	0.240	NUM
fsr-3834	145	8	0,075	0,075	NUM
fsr-3834	146	1	*	*	PUNCT
fsr-3834	147	1	*	*	PUNCT
fsr-3834	148	1	*	*	PUNCT
fsr-3834	148	2	*	*	PUNCT
fsr-3834	149	1	*	*	PUNCT
fsr-3834	149	2	*	*	PUNCT
fsr-3834	149	3	*	*	PUNCT
fsr-3834	149	4	*	*	PUNCT
fsr-3834	149	5	10	10	NUM
fsr-3834	149	6	%	%	NOUN
fsr-3834	149	7	*	*	PUNCT
fsr-3834	149	8	0.501	0.501	NUM
fsr-3834	149	9	0.181	0.181	NUM
fsr-3834	149	10	0.032	0.032	NUM
fsr-3834	149	11	*	*	PUNCT
fsr-3834	149	12	*	*	PUNCT
fsr-3834	150	1	*	*	PUNCT
fsr-3834	150	2	*	*	PUNCT
fsr-3834	151	1	*	*	PUNCT
fsr-3834	151	2	*	*	PUNCT
fsr-3834	151	3	*	*	PUNCT
fsr-3834	151	4	*	*	PUNCT
fsr-3834	151	5	11	11	NUM
fsr-3834	151	6	%	%	NOUN
fsr-3834	151	7	*	*	NOUN
fsr-3834	151	8	0.424	0.424	NUM
fsr-3834	151	9	0.132	0.132	NUM
fsr-3834	151	10	*	*	PUNCT
fsr-3834	151	11	*	*	PUNCT
fsr-3834	152	1	*	*	PUNCT
fsr-3834	152	2	*	*	PUNCT
fsr-3834	153	1	*	*	PUNCT
fsr-3834	153	2	*	*	PUNCT
fsr-3834	154	1	*	*	PUNCT
fsr-3834	154	2	*	*	PUNCT
fsr-3834	154	3	*	*	PUNCT
fsr-3834	154	4	*	*	PUNCT
fsr-3834	154	5	12	12	NUM
fsr-3834	154	6	%	%	NOUN
fsr-3834	154	7	*	*	NOUN
fsr-3834	154	8	0.360	0.360	NUM
fsr-3834	154	9	0.092	0.092	NUM
fsr-3834	154	10	*	*	PUNCT
fsr-3834	154	11	*	*	PUNCT
fsr-3834	155	1	*	*	PUNCT
fsr-3834	155	2	*	*	PUNCT
fsr-3834	156	1	*	*	PUNCT
fsr-3834	156	2	*	*	PUNCT
fsr-3834	157	1	*	*	PUNCT
fsr-3834	157	2	*	*	PUNCT
fsr-3834	158	1	*	*	PUNCT
fsr-3834	158	2	*	*	PUNCT
fsr-3834	158	3	13	13	NUM
fsr-3834	158	4	%	%	NOUN
fsr-3834	158	5	*	*	NOUN
fsr-3834	158	6	0.306	0.306	NUM
fsr-3834	158	7	0.059	0.059	NUM
fsr-3834	158	8	*	*	PUNCT
fsr-3834	158	9	*	*	PUNCT
fsr-3834	159	1	*	*	PUNCT
fsr-3834	159	2	*	*	PUNCT
fsr-3834	160	1	*	*	PUNCT
fsr-3834	160	2	*	*	PUNCT
fsr-3834	161	1	*	*	PUNCT
fsr-3834	161	2	*	*	PUNCT
fsr-3834	162	1	*	*	PUNCT
fsr-3834	162	2	*	*	PUNCT
fsr-3834	162	3	14	14	NUM
fsr-3834	162	4	%	%	NOUN
fsr-3834	162	5	*	*	NOUN
fsr-3834	162	6	0.260	0.260	NUM
fsr-3834	162	7	0.030	0.030	NUM
fsr-3834	162	8	*	*	PUNCT
fsr-3834	163	1	*	*	PUNCT
fsr-3834	164	1	*	*	PUNCT
fsr-3834	164	2	*	*	PUNCT
fsr-3834	165	1	*	*	PUNCT
fsr-3834	165	2	*	*	PUNCT
fsr-3834	166	1	*	*	PUNCT
fsr-3834	166	2	*	*	PUNCT
fsr-3834	167	1	*	*	PUNCT
fsr-3834	167	2	*	*	PUNCT
fsr-3834	167	3	15	15	NUM
fsr-3834	167	4	%	%	NOUN
fsr-3834	167	5	0.991	0.991	NUM
fsr-3834	167	6	0.220	0.220	NUM
fsr-3834	167	7	0.006	0.006	NUM
fsr-3834	167	8	*	*	PUNCT
fsr-3834	167	9	*	*	PUNCT
fsr-3834	168	1	*	*	PUNCT
fsr-3834	168	2	*	*	PUNCT
fsr-3834	169	1	*	*	PUNCT
fsr-3834	169	2	*	*	PUNCT
fsr-3834	170	1	*	*	PUNCT
fsr-3834	170	2	*	*	PUNCT
fsr-3834	171	1	*	*	PUNCT
fsr-3834	171	2	*	*	PUNCT
fsr-3834	171	3	16	16	NUM
fsr-3834	171	4	%	%	NOUN
fsr-3834	171	5	0.911	0.911	NUM
fsr-3834	171	6	0,185	0,185	NUM
fsr-3834	172	1	*	*	PUNCT
fsr-3834	173	1	*	*	PUNCT
fsr-3834	174	1	*	*	PUNCT
fsr-3834	174	2	*	*	PUNCT
fsr-3834	175	1	*	*	PUNCT
fsr-3834	175	2	*	*	PUNCT
fsr-3834	176	1	*	*	PUNCT
fsr-3834	176	2	*	*	PUNCT
fsr-3834	177	1	*	*	PUNCT
fsr-3834	177	2	*	*	PUNCT
fsr-3834	177	3	*	*	PUNCT
fsr-3834	177	4	*	*	PUNCT
fsr-3834	177	5	17	17	NUM
fsr-3834	177	6	%	%	NOUN
fsr-3834	177	7	0.841	0.841	NUM
fsr-3834	177	8	0,155	0,155	NUM
fsr-3834	178	1	*	*	PUNCT
fsr-3834	178	2	*	*	PUNCT
fsr-3834	179	1	*	*	PUNCT
fsr-3834	179	2	*	*	PUNCT
fsr-3834	180	1	*	*	PUNCT
fsr-3834	180	2	*	*	PUNCT
fsr-3834	181	1	*	*	PUNCT
fsr-3834	181	2	*	*	PUNCT
fsr-3834	182	1	*	*	PUNCT
fsr-3834	182	2	*	*	PUNCT
fsr-3834	183	1	*	*	PUNCT
fsr-3834	183	2	*	*	PUNCT
fsr-3834	183	3	18	18	NUM
fsr-3834	183	4	%	%	NOUN
fsr-3834	183	5	0.778	0.778	NUM
fsr-3834	183	6	0,128	0,128	NUM
fsr-3834	184	1	*	*	PUNCT
fsr-3834	185	1	*	*	PUNCT
fsr-3834	186	1	*	*	PUNCT
fsr-3834	186	2	*	*	PUNCT
fsr-3834	187	1	*	*	PUNCT
fsr-3834	187	2	*	*	PUNCT
fsr-3834	188	1	*	*	PUNCT
fsr-3834	188	2	*	*	PUNCT
fsr-3834	189	1	*	*	PUNCT
fsr-3834	189	2	*	*	PUNCT
fsr-3834	189	3	*	*	PUNCT
fsr-3834	189	4	*	*	PUNCT
fsr-3834	189	5	19	19	NUM
fsr-3834	189	6	%	%	NOUN
fsr-3834	189	7	0.722	0.722	NUM
fsr-3834	189	8	0,104	0,104	NOUN
fsr-3834	190	1	*	*	PUNCT
fsr-3834	190	2	*	*	PUNCT
fsr-3834	191	1	*	*	PUNCT
fsr-3834	191	2	*	*	PUNCT
fsr-3834	192	1	*	*	PUNCT
fsr-3834	192	2	*	*	PUNCT
fsr-3834	193	1	*	*	PUNCT
fsr-3834	193	2	*	*	PUNCT
fsr-3834	194	1	*	*	PUNCT
fsr-3834	194	2	*	*	PUNCT
fsr-3834	195	1	*	*	PUNCT
fsr-3834	195	2	*	*	PUNCT
fsr-3834	195	3	20	20	NUM
fsr-3834	195	4	%	%	NOUN
fsr-3834	195	5	0.672	0.672	NUM
fsr-3834	195	6	0.083	0.083	NUM
fsr-3834	195	7	*	*	PUNCT
fsr-3834	196	1	*	*	PUNCT
fsr-3834	197	1	*	*	PUNCT
fsr-3834	197	2	*	*	PUNCT
fsr-3834	198	1	*	*	PUNCT
fsr-3834	198	2	*	*	PUNCT
fsr-3834	199	1	*	*	PUNCT
fsr-3834	199	2	*	*	PUNCT
fsr-3834	200	1	*	*	PUNCT
fsr-3834	200	2	*	*	PUNCT
fsr-3834	200	3	*	*	PUNCT
fsr-3834	200	4	*	*	NOUN
fsr-3834	200	5	notes	note	NOUN
fsr-3834	200	6	:	:	PUNCT
fsr-3834	200	7	*	*	PUNCT
fsr-3834	200	8	taxable	taxable	ADJ
fsr-3834	200	9	mutual	mutual	ADJ
fsr-3834	200	10	fund	fund	NOUN
fsr-3834	200	11	investment	investment	NOUN
fsr-3834	200	12	yields	yield	VERB
fsr-3834	200	13	a	a	DET
fsr-3834	200	14	greater	great	ADJ
fsr-3834	200	15	after	after	ADP
fsr-3834	200	16	-	-	PUNCT
fsr-3834	200	17	tax	tax	NOUN
fsr-3834	200	18	future	future	ADJ
fsr-3834	200	19	value	value	NOUN
fsr-3834	200	20	than	than	ADP
fsr-3834	200	21	the	the	DET
fsr-3834	200	22	nondeductible	nondeductible	ADJ
fsr-3834	200	23	ira	ira	PROPN
fsr-3834	200	24	.	.	PUNCT
fsr-3834	201	1	*	*	PUNCT
fsr-3834	201	2	*	*	PUNCT
fsr-3834	201	3	nondeductible	nondeductible	ADJ
fsr-3834	201	4	ira	ira	PROPN
fsr-3834	201	5	yields	yield	VERB
fsr-3834	201	6	a	a	DET
fsr-3834	201	7	greater	great	ADJ
fsr-3834	201	8	after	after	ADP
fsr-3834	201	9	-	-	PUNCT
fsr-3834	201	10	tax	tax	NOUN
fsr-3834	201	11	future	future	ADJ
fsr-3834	201	12	value	value	NOUN
fsr-3834	201	13	than	than	ADP
fsr-3834	201	14	the	the	DET
fsr-3834	201	15	taxable	taxable	ADJ
fsr-3834	201	16	mutual	mutual	ADJ
fsr-3834	201	17	fund	fund	NOUN
fsr-3834	201	18	investment	investment	NOUN
fsr-3834	201	19	.	.	PUNCT
fsr-3834	202	1	bold	bold	ADJ
fsr-3834	202	2	figures	figure	NOUN
fsr-3834	202	3	indicate	indicate	VERB
fsr-3834	202	4	approximate	approximate	ADJ
fsr-3834	202	5	average	average	ADJ
fsr-3834	202	6	capital	capital	NOUN
fsr-3834	202	7	gain	gain	VERB
fsr-3834	202	8	distribution	distribution	NOUN
fsr-3834	202	9	as	as	ADP
fsr-3834	202	10	a	a	DET
fsr-3834	202	11	percent	percent	NOUN
fsr-3834	202	12	of	of	ADP
fsr-3834	202	13	return	return	NOUN
fsr-3834	202	14	for	for	ADP
fsr-3834	202	15	the	the	DET
fsr-3834	202	16	growth	growth	NOUN
fsr-3834	202	17	and	and	CCONJ
fsr-3834	202	18	income	income	NOUN
fsr-3834	202	19	mutual	mutual	ADJ
fsr-3834	202	20	funds	fund	NOUN
fsr-3834	202	21	in	in	ADP
fsr-3834	202	22	grain	grain	NOUN
fsr-3834	202	23	and	and	CCONJ
fsr-3834	202	24	austin	austin	PROPN
fsr-3834	202	25	(	(	PUNCT
fsr-3834	202	26	1997	1997	NUM
fsr-3834	202	27	)	)	PUNCT
fsr-3834	202	28	.	.	PUNCT
fsr-3834	203	1	table	table	NOUN
fsr-3834	203	2	3	3	NUM
fsr-3834	203	3	instances	instance	NOUN
fsr-3834	203	4	in	in	ADP
fsr-3834	203	5	which	which	PRON
fsr-3834	203	6	the	the	DET
fsr-3834	203	7	after	after	ADP
fsr-3834	203	8	-	-	PUNCT
fsr-3834	203	9	tax	tax	NOUN
fsr-3834	203	10	future	future	ADJ
fsr-3834	203	11	value	value	NOUN
fsr-3834	203	12	of	of	ADP
fsr-3834	203	13	a	a	DET
fsr-3834	203	14	taxable	taxable	ADJ
fsr-3834	203	15	investment	investment	NOUN
fsr-3834	203	16	in	in	ADP
fsr-3834	203	17	10	10	NUM
fsr-3834	203	18	randomly	randomly	ADV
fsr-3834	203	19	selected	select	VERB
fsr-3834	203	20	mutual	mutual	ADJ
fsr-3834	203	21	funds	fund	NOUN
fsr-3834	203	22	from	from	ADP
fsr-3834	203	23	crain	crain	NOUN
fsr-3834	203	24	and	and	CCONJ
fsr-3834	203	25	austin	austin	PROPN
fsr-3834	203	26	(	(	PUNCT
fsr-3834	203	27	1997	1997	NUM
fsr-3834	203	28	)	)	PUNCT
fsr-3834	203	29	exceeds	exceed	VERB
fsr-3834	203	30	the	the	DET
fsr-3834	203	31	after	after	ADP
fsr-3834	203	32	-	-	PUNCT
fsr-3834	203	33	tax	tax	NOUN
fsr-3834	203	34	future	future	ADJ
fsr-3834	203	35	value	value	NOUN
fsr-3834	203	36	in	in	ADP
fsr-3834	203	37	a	a	DET
fsr-3834	203	38	nondeductible	nondeductible	ADJ
fsr-3834	203	39	ira	ira	PROPN
fsr-3834	203	40	under	under	ADP
fsr-3834	203	41	varying	vary	VERB
fsr-3834	203	42	terminal	terminal	ADJ
fsr-3834	203	43	tax	tax	NOUN
fsr-3834	203	44	rates	rate	NOUN
fsr-3834	203	45	t	t	PROPN
fsr-3834	203	46	,	,	PUNCT
fsr-3834	203	47	=	=	PUNCT
fsr-3834	203	48	31	31	NUM
fsr-3834	203	49	%	%	NOUN
fsr-3834	203	50	t	t	PROPN
fsr-3834	203	51	,	,	PUNCT
fsr-3834	203	52	,	,	PUNCT
fsr-3834	203	53	=	=	NOUN
fsr-3834	203	54	28	28	NUM
fsr-3834	203	55	%	%	NOUN
fsr-3834	203	56	aggressive	aggressive	ADJ
fsr-3834	203	57	growth	growth	NOUN
fsr-3834	203	58	5	5	NUM
fsr-3834	203	59	2	2	NUM
fsr-3834	203	60	growth	growth	NOUN
fsr-3834	203	61	2	2	NUM
fsr-3834	203	62	i	i	PRON
fsr-3834	203	63	growth	growth	NOUN
fsr-3834	203	64	and	and	CCONJ
fsr-3834	203	65	income	income	NOUN
fsr-3834	203	66	2	2	NUM
fsr-3834	203	67	i	i	PRON
fsr-3834	203	68	balanced	balance	VERB
fsr-3834	203	69	0	0	NUM
fsr-3834	203	70	0	0	NUM
fsr-3834	203	71	tributes	tribute	NOUN
fsr-3834	203	72	43.5	43.5	NUM
fsr-3834	203	73	%	%	NOUN
fsr-3834	203	74	of	of	ADP
fsr-3834	203	75	its	its	PRON
fsr-3834	203	76	return	return	NOUN
fsr-3834	203	77	as	as	ADP
fsr-3834	203	78	capital	capital	NOUN
fsr-3834	203	79	gains	gain	NOUN
fsr-3834	203	80	.	.	PUNCT
fsr-3834	204	1	if	if	SCONJ
fsr-3834	204	2	the	the	DET
fsr-3834	204	3	fund	fund	NOUN
fsr-3834	204	4	distributes	distribute	VERB
fsr-3834	204	5	less	less	ADV
fsr-3834	204	6	as	as	ADP
fsr-3834	204	7	capital	capital	NOUN
fsr-3834	204	8	gains	gain	NOUN
fsr-3834	204	9	,	,	PUNCT
fsr-3834	204	10	the	the	DET
fsr-3834	204	11	nondeductible	nondeductible	ADJ
fsr-3834	204	12	ira	ira	PROPN
fsr-3834	204	13	is	be	AUX
fsr-3834	204	14	preferred	prefer	VERB
fsr-3834	204	15	.	.	PUNCT
fsr-3834	205	1	if	if	SCONJ
fsr-3834	205	2	the	the	DET
fsr-3834	205	3	fund	fund	NOUN
fsr-3834	205	4	distributes	distribute	VERB
fsr-3834	205	5	more	more	ADV
fsr-3834	205	6	as	as	ADP
fsr-3834	205	7	capital	capital	NOUN
fsr-3834	205	8	gains	gain	NOUN
fsr-3834	205	9	,	,	PUNCT
fsr-3834	205	10	the	the	DET
fsr-3834	205	11	taxable	taxable	ADJ
fsr-3834	205	12	investment	investment	NOUN
fsr-3834	205	13	is	be	AUX
fsr-3834	205	14	preferred	prefer	VERB
fsr-3834	205	15	.	.	PUNCT
fsr-3834	206	1	the	the	DET
fsr-3834	206	2	results	result	NOUN
fsr-3834	206	3	differ	differ	VERB
fsr-3834	206	4	significantly	significantly	ADV
fsr-3834	206	5	from	from	ADP
fsr-3834	206	6	those	those	PRON
fsr-3834	206	7	reported	report	VERB
fsr-3834	206	8	in	in	ADP
fsr-3834	206	9	crain	crain	NOUN
fsr-3834	206	10	and	and	CCONJ
fsr-3834	206	11	austin	austin	PROPN
fsr-3834	206	12	(	(	PUNCT
fsr-3834	206	13	1997	1997	NUM
fsr-3834	206	14	)	)	PUNCT
fsr-3834	206	15	.	.	PUNCT
fsr-3834	207	1	for	for	ADP
fsr-3834	207	2	example	example	NOUN
fsr-3834	207	3	,	,	PUNCT
fsr-3834	207	4	given	give	VERB
fsr-3834	207	5	an	an	DET
fsr-3834	207	6	investment	investment	NOUN
fsr-3834	207	7	horizon	horizon	NOUN
fsr-3834	207	8	of	of	ADP
fsr-3834	207	9	20	20	NUM
fsr-3834	207	10	years	year	NOUN
fsr-3834	207	11	and	and	CCONJ
fsr-3834	207	12	a	a	DET
fsr-3834	207	13	tax	tax	NOUN
fsr-3834	207	14	rate	rate	NOUN
fsr-3834	207	15	of	of	ADP
fsr-3834	207	16	28	28	NUM
fsr-3834	207	17	%	%	NOUN
fsr-3834	207	18	upon	upon	SCONJ
fsr-3834	207	19	withdrawal	withdrawal	NOUN
fsr-3834	207	20	,	,	PUNCT
fsr-3834	207	21	an	an	DET
fsr-3834	207	22	investor	investor	NOUN
fsr-3834	207	23	requires	require	VERB
fsr-3834	207	24	an	an	DET
fsr-3834	207	25	expected	expect	VERB
fsr-3834	207	26	return	return	NOUN
fsr-3834	207	27	of	of	ADP
fsr-3834	207	28	8	8	NUM
fsr-3834	207	29	%	%	NOUN
fsr-3834	207	30	to	to	PART
fsr-3834	207	31	be	be	AUX
fsr-3834	207	32	indifferent	indifferent	ADJ
fsr-3834	207	33	with	with	ADP
fsr-3834	207	34	the	the	DET
fsr-3834	207	35	typical	typical	ADJ
fsr-3834	207	36	growth	growth	NOUN
fsr-3834	207	37	250	250	NUM
fsr-3834	207	38	financial	financial	ADJ
fsr-3834	207	39	services	service	NOUN
fsr-3834	207	40	review	review	NOUN
fsr-3834	207	41	6(4	6(4	NUM
fsr-3834	207	42	)	)	PUNCT
fsr-3834	207	43	1997	1997	NUM
fsr-3834	207	44	fund	fund	NOUN
fsr-3834	207	45	.	.	PUNCT
fsr-3834	208	1	crain	crain	NOUN
fsr-3834	208	2	and	and	CCONJ
fsr-3834	208	3	austin	austin	PROPN
fsr-3834	208	4	(	(	PUNCT
fsr-3834	208	5	1997	1997	NUM
fsr-3834	208	6	)	)	PUNCT
fsr-3834	208	7	report	report	VERB
fsr-3834	208	8	an	an	DET
fsr-3834	208	9	11	11	NUM
fsr-3834	208	10	%	%	NOUN
fsr-3834	208	11	expected	expect	VERB
fsr-3834	208	12	return	return	NOUN
fsr-3834	208	13	is	be	AUX
fsr-3834	208	14	required	require	VERB
fsr-3834	208	15	when	when	SCONJ
fsr-3834	208	16	the	the	PRON
fsr-3834	208	17	with	with	ADP
fsr-3834	208	18	drawal	drawal	NOUN
fsr-3834	208	19	tax	tax	NOUN
fsr-3834	208	20	rate	rate	NOUN
fsr-3834	208	21	remains	remain	VERB
fsr-3834	208	22	at	at	ADP
fsr-3834	208	23	3	3	NUM
fsr-3834	208	24	1	1	NUM
fsr-3834	208	25	%	%	NOUN
fsr-3834	208	26	.	.	PUNCT
fsr-3834	209	1	alternatively	alternatively	ADV
fsr-3834	209	2	,	,	PUNCT
fsr-3834	209	3	given	give	VERB
fsr-3834	209	4	an	an	DET
fsr-3834	209	5	expected	expect	VERB
fsr-3834	209	6	return	return	NOUN
fsr-3834	209	7	of	of	ADP
fsr-3834	209	8	1	1	NUM
fsr-3834	209	9	l%	l%	NOUN
fsr-3834	209	10	,	,	PUNCT
fsr-3834	209	11	a	a	DET
fsr-3834	209	12	15year	15year	NUM
fsr-3834	209	13	investment	investment	NOUN
fsr-3834	209	14	horizon	horizon	NOUN
fsr-3834	209	15	is	be	AUX
fsr-3834	209	16	required	require	VERB
fsr-3834	209	17	to	to	PART
fsr-3834	209	18	be	be	AUX
fsr-3834	209	19	indifferent	indifferent	ADJ
fsr-3834	209	20	.	.	PUNCT
fsr-3834	210	1	crain	crain	NOUN
fsr-3834	210	2	and	and	CCONJ
fsr-3834	210	3	austin	austin	PROPN
fsr-3834	210	4	(	(	PUNCT
fsr-3834	210	5	1997	1997	NUM
fsr-3834	210	6	)	)	PUNCT
fsr-3834	210	7	report	report	NOUN
fsr-3834	210	8	that	that	SCONJ
fsr-3834	210	9	a	a	DET
fsr-3834	210	10	20	20	NUM
fsr-3834	210	11	year	year	NOUN
fsr-3834	210	12	investment	investment	NOUN
fsr-3834	210	13	horizon	horizon	NOUN
fsr-3834	210	14	is	be	AUX
fsr-3834	210	15	required	require	VERB
fsr-3834	210	16	with	with	ADP
fsr-3834	210	17	a	a	DET
fsr-3834	210	18	3	3	NUM
fsr-3834	210	19	1	1	NUM
fsr-3834	210	20	%	%	NOUN
fsr-3834	210	21	withdrawal	withdrawal	NOUN
fsr-3834	210	22	tax	tax	NOUN
fsr-3834	210	23	rate	rate	NOUN
fsr-3834	210	24	.	.	PUNCT
fsr-3834	211	1	hence	hence	ADV
fsr-3834	211	2	,	,	PUNCT
fsr-3834	211	3	investors	investor	NOUN
fsr-3834	211	4	that	that	PRON
fsr-3834	211	5	anticipate	anticipate	VERB
fsr-3834	211	6	a	a	DET
fsr-3834	211	7	lower	low	ADJ
fsr-3834	211	8	tax	tax	NOUN
fsr-3834	211	9	rate	rate	NOUN
fsr-3834	211	10	during	during	ADP
fsr-3834	211	11	withdrawal	withdrawal	NOUN
fsr-3834	211	12	will	will	AUX
fsr-3834	211	13	favor	favor	VERB
fsr-3834	211	14	a	a	DET
fsr-3834	211	15	wider	wide	ADJ
fsr-3834	211	16	range	range	NOUN
fsr-3834	211	17	of	of	ADP
fsr-3834	211	18	growth	growth	NOUN
fsr-3834	211	19	mutual	mutual	ADJ
fsr-3834	211	20	funds	fund	NOUN
fsr-3834	211	21	in	in	ADP
fsr-3834	211	22	nondeductible	nondeductible	ADJ
fsr-3834	211	23	iras	ira	NOUN
fsr-3834	211	24	.	.	PUNCT
fsr-3834	212	1	since	since	SCONJ
fsr-3834	212	2	growth	growth	NOUN
fsr-3834	212	3	funds	fund	NOUN
fsr-3834	212	4	in	in	ADP
fsr-3834	212	5	the	the	DET
fsr-3834	212	6	crain	crain	NOUN
fsr-3834	212	7	and	and	CCONJ
fsr-3834	212	8	austin	austin	PROPN
fsr-3834	212	9	sample	sample	PROPN
fsr-3834	212	10	have	have	VERB
fsr-3834	212	11	a	a	DET
fsr-3834	212	12	mean	mean	ADJ
fsr-3834	212	13	return	return	NOUN
fsr-3834	212	14	of	of	ADP
fsr-3834	212	15	14.58	14.58	NUM
fsr-3834	212	16	%	%	NOUN
fsr-3834	212	17	,	,	PUNCT
fsr-3834	212	18	growth	growth	NOUN
fsr-3834	212	19	fund	fund	NOUN
fsr-3834	212	20	investors	investor	NOUN
fsr-3834	212	21	with	with	ADP
fsr-3834	212	22	horizons	horizon	NOUN
fsr-3834	212	23	of	of	ADP
fsr-3834	212	24	at	at	ADV
fsr-3834	212	25	least	least	ADV
fsr-3834	212	26	ten	ten	NUM
fsr-3834	212	27	or	or	CCONJ
fsr-3834	212	28	fifteen	fifteen	NUM
fsr-3834	212	29	years	year	NOUN
fsr-3834	212	30	should	should	AUX
fsr-3834	212	31	choose	choose	VERB
fsr-3834	212	32	nondeductible	nondeductible	ADJ
fsr-3834	212	33	iras	ira	NOUN
fsr-3834	212	34	,	,	PUNCT
fsr-3834	212	35	on	on	ADP
fsr-3834	212	36	average	average	ADJ
fsr-3834	212	37	.	.	PUNCT
fsr-3834	213	1	the	the	DET
fsr-3834	213	2	results	result	NOUN
fsr-3834	213	3	for	for	ADP
fsr-3834	213	4	growth	growth	NOUN
fsr-3834	213	5	and	and	CCONJ
fsr-3834	213	6	income	income	NOUN
fsr-3834	213	7	funds	fund	NOUN
fsr-3834	213	8	having	have	VERB
fsr-3834	213	9	an	an	DET
fsr-3834	213	10	average	average	ADJ
fsr-3834	213	11	pai	pai	NOUN
fsr-3834	213	12	=	=	SYM
fsr-3834	213	13	.20	.20	NUM
fsr-3834	213	14	are	be	AUX
fsr-3834	213	15	similar	similar	ADJ
fsr-3834	213	16	.	.	PUNCT
fsr-3834	214	1	according	accord	VERB
fsr-3834	214	2	to	to	ADP
fsr-3834	214	3	table	table	NOUN
fsr-3834	214	4	2	2	NUM
fsr-3834	214	5	,	,	PUNCT
fsr-3834	214	6	given	give	VERB
fsr-3834	214	7	an	an	DET
fsr-3834	214	8	investment	investment	NOUN
fsr-3834	214	9	horizon	horizon	NOUN
fsr-3834	214	10	of	of	ADP
fsr-3834	214	11	15	15	NUM
fsr-3834	214	12	years	year	NOUN
fsr-3834	214	13	and	and	CCONJ
fsr-3834	214	14	a	a	DET
fsr-3834	214	15	tax	tax	NOUN
fsr-3834	214	16	rate	rate	NOUN
fsr-3834	214	17	of	of	ADP
fsr-3834	214	18	28	28	NUM
fsr-3834	214	19	%	%	NOUN
fsr-3834	214	20	upon	upon	SCONJ
fsr-3834	214	21	withdrawal	withdrawal	NOUN
fsr-3834	214	22	,	,	PUNCT
fsr-3834	214	23	an	an	DET
fsr-3834	214	24	investor	investor	NOUN
fsr-3834	214	25	requires	require	VERB
fsr-3834	214	26	an	an	DET
fsr-3834	214	27	expected	expect	VERB
fsr-3834	214	28	return	return	NOUN
fsr-3834	214	29	of	of	ADP
fsr-3834	214	30	7	7	NUM
fsr-3834	214	31	%	%	NOUN
fsr-3834	214	32	to	to	PART
fsr-3834	214	33	be	be	AUX
fsr-3834	214	34	indifferent	indifferent	ADJ
fsr-3834	214	35	with	with	ADP
fsr-3834	214	36	the	the	DET
fsr-3834	214	37	typical	typical	ADJ
fsr-3834	214	38	growth	growth	NOUN
fsr-3834	214	39	and	and	CCONJ
fsr-3834	214	40	income	income	NOUN
fsr-3834	214	41	fund	fund	NOUN
fsr-3834	214	42	.	.	PUNCT
fsr-3834	215	1	crain	crain	NOUN
fsr-3834	215	2	and	and	CCONJ
fsr-3834	215	3	austin	austin	PROPN
fsr-3834	215	4	(	(	PUNCT
fsr-3834	215	5	1997	1997	NUM
fsr-3834	215	6	)	)	PUNCT
fsr-3834	215	7	report	report	NOUN
fsr-3834	215	8	that	that	SCONJ
fsr-3834	215	9	a	a	DET
fsr-3834	215	10	10	10	NUM
fsr-3834	215	11	%	%	NOUN
fsr-3834	215	12	return	return	NOUN
fsr-3834	215	13	is	be	AUX
fsr-3834	215	14	required	require	VERB
fsr-3834	215	15	when	when	SCONJ
fsr-3834	215	16	the	the	DET
fsr-3834	215	17	withdrawal	withdrawal	NOUN
fsr-3834	215	18	tax	tax	NOUN
fsr-3834	215	19	rate	rate	NOUN
fsr-3834	215	20	remains	remain	VERB
fsr-3834	215	21	at	at	ADP
fsr-3834	215	22	31	31	NUM
fsr-3834	215	23	%	%	NOUN
fsr-3834	215	24	.	.	PUNCT
fsr-3834	216	1	table	table	NOUN
fsr-3834	216	2	2	2	NUM
fsr-3834	216	3	shows	show	VERB
fsr-3834	216	4	that	that	SCONJ
fsr-3834	216	5	,	,	PUNCT
fsr-3834	216	6	given	give	VERB
fsr-3834	216	7	an	an	DET
fsr-3834	216	8	expected	expect	VERB
fsr-3834	216	9	return	return	NOUN
fsr-3834	216	10	of	of	ADP
fsr-3834	216	11	lo%	lo%	NOUN
fsr-3834	216	12	,	,	PUNCT
fsr-3834	216	13	a	a	DET
fsr-3834	216	14	lo	lo	NOUN
fsr-3834	216	15	-	-	PUNCT
fsr-3834	216	16	year	year	NOUN
fsr-3834	216	17	investment	investment	NOUN
fsr-3834	216	18	horizon	horizon	NOUN
fsr-3834	216	19	is	be	AUX
fsr-3834	216	20	required	require	VERB
fsr-3834	216	21	to	to	PART
fsr-3834	216	22	be	be	AUX
fsr-3834	216	23	indifferent	indifferent	ADJ
fsr-3834	216	24	.	.	PUNCT
fsr-3834	217	1	crain	crain	NOUN
fsr-3834	217	2	and	and	CCONJ
fsr-3834	217	3	austin	austin	PROPN
fsr-3834	217	4	(	(	PUNCT
fsr-3834	217	5	1997	1997	NUM
fsr-3834	217	6	)	)	PUNCT
fsr-3834	217	7	report	report	NOUN
fsr-3834	217	8	that	that	SCONJ
fsr-3834	217	9	a	a	DET
fsr-3834	217	10	15	15	NUM
fsr-3834	217	11	-	-	PUNCT
fsr-3834	217	12	year	year	NOUN
fsr-3834	217	13	investment	investment	NOUN
fsr-3834	217	14	horizon	horizon	NOUN
fsr-3834	217	15	is	be	AUX
fsr-3834	217	16	required	require	VERB
fsr-3834	217	17	with	with	ADP
fsr-3834	217	18	a	a	DET
fsr-3834	217	19	3	3	NUM
fsr-3834	217	20	1	1	NUM
fsr-3834	217	21	%	%	NOUN
fsr-3834	217	22	withdrawal	withdrawal	NOUN
fsr-3834	217	23	tax	tax	NOUN
fsr-3834	217	24	rate	rate	NOUN
fsr-3834	217	25	.	.	PUNCT
fsr-3834	218	1	hence	hence	ADV
fsr-3834	218	2	,	,	PUNCT
fsr-3834	218	3	investors	investor	NOUN
fsr-3834	218	4	that	that	PRON
fsr-3834	218	5	anticipate	anticipate	VERB
fsr-3834	218	6	a	a	DET
fsr-3834	218	7	lower	low	ADJ
fsr-3834	218	8	tax	tax	NOUN
fsr-3834	218	9	rate	rate	NOUN
fsr-3834	218	10	during	during	ADP
fsr-3834	218	11	withdrawal	withdrawal	NOUN
fsr-3834	218	12	will	will	AUX
fsr-3834	218	13	favor	favor	VERB
fsr-3834	218	14	a	a	DET
fsr-3834	218	15	wider	wide	ADJ
fsr-3834	218	16	range	range	NOUN
fsr-3834	218	17	of	of	ADP
fsr-3834	218	18	growth	growth	NOUN
fsr-3834	218	19	and	and	CCONJ
fsr-3834	218	20	income	income	NOUN
fsr-3834	218	21	mutual	mutual	ADJ
fsr-3834	218	22	funds	fund	NOUN
fsr-3834	218	23	in	in	ADP
fsr-3834	218	24	nondeductible	nondeductible	ADJ
fsr-3834	218	25	iras	ira	NOUN
fsr-3834	218	26	.	.	PUNCT
fsr-3834	219	1	since	since	SCONJ
fsr-3834	219	2	growth	growth	NOUN
fsr-3834	219	3	and	and	CCONJ
fsr-3834	219	4	income	income	NOUN
fsr-3834	219	5	funds	fund	NOUN
fsr-3834	219	6	in	in	ADP
fsr-3834	219	7	the	the	DET
fsr-3834	219	8	crain	crain	NOUN
fsr-3834	219	9	and	and	CCONJ
fsr-3834	219	10	austin	austin	PROPN
fsr-3834	219	11	sample	sample	PROPN
fsr-3834	219	12	have	have	VERB
fsr-3834	219	13	a	a	DET
fsr-3834	219	14	mean	mean	ADJ
fsr-3834	219	15	return	return	NOUN
fsr-3834	219	16	of	of	ADP
fsr-3834	219	17	13&l%	13&l%	NUM
fsr-3834	219	18	,	,	PUNCT
fsr-3834	219	19	growth	growth	NOUN
fsr-3834	219	20	and	and	CCONJ
fsr-3834	219	21	income	income	NOUN
fsr-3834	219	22	fund	fund	NOUN
fsr-3834	219	23	investors	investor	NOUN
fsr-3834	219	24	with	with	ADP
fsr-3834	219	25	horizons	horizon	NOUN
fsr-3834	219	26	of	of	ADP
fsr-3834	219	27	at	at	ADV
fsr-3834	219	28	least	least	ADV
fsr-3834	219	29	ten	ten	NUM
fsr-3834	219	30	years	year	NOUN
fsr-3834	219	31	should	should	AUX
fsr-3834	219	32	choose	choose	VERB
fsr-3834	219	33	nondeductible	nondeductible	ADJ
fsr-3834	219	34	iras	ira	NOUN
fsr-3834	219	35	,	,	PUNCT
fsr-3834	219	36	on	on	ADP
fsr-3834	219	37	average	average	ADJ
fsr-3834	219	38	.	.	PUNCT
fsr-3834	220	1	using	use	VERB
fsr-3834	220	2	the	the	DET
fsr-3834	220	3	fund	fund	NOUN
fsr-3834	220	4	-	-	PUNCT
fsr-3834	220	5	specific	specific	ADJ
fsr-3834	220	6	data	datum	NOUN
fsr-3834	220	7	reported	report	VERB
fsr-3834	220	8	by	by	ADP
fsr-3834	220	9	crain	crain	NOUN
fsr-3834	220	10	and	and	CCONJ
fsr-3834	220	11	austin	austin	PROPN
fsr-3834	220	12	,	,	PUNCT
fsr-3834	220	13	we	we	PRON
fsr-3834	220	14	determine	determine	VERB
fsr-3834	220	15	the	the	DET
fsr-3834	220	16	instances	instance	NOUN
fsr-3834	220	17	in	in	ADP
fsr-3834	220	18	which	which	PRON
fsr-3834	220	19	the	the	DET
fsr-3834	220	20	after	after	ADP
fsr-3834	220	21	-	-	PUNCT
fsr-3834	220	22	tax	tax	NOUN
fsr-3834	220	23	future	future	ADJ
fsr-3834	220	24	value	value	NOUN
fsr-3834	220	25	of	of	ADP
fsr-3834	220	26	a	a	DET
fsr-3834	220	27	taxable	taxable	ADJ
fsr-3834	220	28	investment	investment	NOUN
fsr-3834	220	29	in	in	ADP
fsr-3834	220	30	ten	ten	NUM
fsr-3834	220	31	randomly	randomly	ADV
fsr-3834	220	32	selected	select	VERB
fsr-3834	220	33	mutual	mutual	ADJ
fsr-3834	220	34	funds	fund	NOUN
fsr-3834	220	35	exceeds	exceed	VERB
fsr-3834	220	36	the	the	DET
fsr-3834	220	37	after	after	ADP
fsr-3834	220	38	-	-	PUNCT
fsr-3834	220	39	tax	tax	NOUN
fsr-3834	220	40	future	future	ADJ
fsr-3834	220	41	value	value	NOUN
fsr-3834	220	42	in	in	ADP
fsr-3834	220	43	a	a	DET
fsr-3834	220	44	nondeductible	nondeductible	ADJ
fsr-3834	220	45	ira	ira	PROPN
fsr-3834	220	46	assuming	assume	VERB
fsr-3834	220	47	a	a	DET
fsr-3834	220	48	20	20	NUM
fsr-3834	220	49	-	-	PUNCT
fsr-3834	220	50	year	year	NOUN
fsr-3834	220	51	invest	invest	X
fsr-3834	220	52	ment	ment	PROPN
fsr-3834	220	53	horizon	horizon	PROPN
fsr-3834	220	54	and	and	CCONJ
fsr-3834	220	55	the	the	DET
fsr-3834	220	56	fund	fund	NOUN
fsr-3834	220	57	’s	’s	PART
fsr-3834	220	58	specific	specific	ADJ
fsr-3834	220	59	five	five	NUM
fsr-3834	220	60	-	-	PUNCT
fsr-3834	220	61	year	year	NOUN
fsr-3834	220	62	mean	mean	NOUN
fsr-3834	220	63	return	return	NOUN
fsr-3834	220	64	,	,	PUNCT
fsr-3834	220	65	mean	mean	VERB
fsr-3834	220	66	poi	poi	PROPN
fsr-3834	220	67	and	and	CCONJ
fsr-3834	220	68	peg	peg	NOUN
fsr-3834	220	69	.	.	PUNCT
fsr-3834	221	1	these	these	DET
fsr-3834	221	2	results	result	NOUN
fsr-3834	221	3	are	be	AUX
fsr-3834	221	4	reported	report	VERB
fsr-3834	221	5	in	in	ADP
fsr-3834	221	6	table	table	NOUN
fsr-3834	221	7	3	3	NUM
fsr-3834	221	8	.	.	PUNCT
fsr-3834	222	1	for	for	ADP
fsr-3834	222	2	ten	ten	NUM
fsr-3834	222	3	aggressive	aggressive	ADJ
fsr-3834	222	4	growth	growth	NOUN
fsr-3834	222	5	funds	fund	NOUN
fsr-3834	222	6	,	,	PUNCT
fsr-3834	222	7	crain	crain	NOUN
fsr-3834	222	8	and	and	CCONJ
fsr-3834	222	9	austin	austin	PROPN
fsr-3834	222	10	find	find	VERB
fsr-3834	222	11	that	that	SCONJ
fsr-3834	222	12	five	five	NUM
fsr-3834	222	13	would	would	AUX
fsr-3834	222	14	accumulate	accumulate	VERB
fsr-3834	222	15	a	a	DET
fsr-3834	222	16	larger	large	ADJ
fsr-3834	222	17	amount	amount	NOUN
fsr-3834	222	18	as	as	ADP
fsr-3834	222	19	a	a	DET
fsr-3834	222	20	taxable	taxable	ADJ
fsr-3834	222	21	investment	investment	NOUN
fsr-3834	222	22	after	after	ADP
fsr-3834	222	23	20	20	NUM
fsr-3834	222	24	years	year	NOUN
fsr-3834	222	25	if	if	SCONJ
fsr-3834	222	26	the	the	DET
fsr-3834	222	27	withdrawal	withdrawal	NOUN
fsr-3834	222	28	tax	tax	NOUN
fsr-3834	222	29	rate	rate	NOUN
fsr-3834	222	30	remains	remain	VERB
fsr-3834	222	31	at	at	ADP
fsr-3834	222	32	31	31	NUM
fsr-3834	222	33	%	%	NOUN
fsr-3834	222	34	.	.	PUNCT
fsr-3834	223	1	if	if	SCONJ
fsr-3834	223	2	the	the	DET
fsr-3834	223	3	withdrawal	withdrawal	NOUN
fsr-3834	223	4	tax	tax	NOUN
fsr-3834	223	5	rate	rate	NOUN
fsr-3834	223	6	declines	decline	VERB
fsr-3834	223	7	to	to	ADP
fsr-3834	223	8	28	28	NUM
fsr-3834	223	9	%	%	NOUN
fsr-3834	223	10	,	,	PUNCT
fsr-3834	223	11	the	the	DET
fsr-3834	223	12	instances	instance	NOUN
fsr-3834	223	13	fall	fall	VERB
fsr-3834	223	14	to	to	ADP
fsr-3834	223	15	two	two	NUM
fsr-3834	223	16	.	.	PUNCT
fsr-3834	224	1	similarly	similarly	ADV
fsr-3834	224	2	,	,	PUNCT
fsr-3834	224	3	for	for	ADP
fsr-3834	224	4	growth	growth	NOUN
fsr-3834	224	5	funds	fund	NOUN
fsr-3834	224	6	,	,	PUNCT
fsr-3834	224	7	only	only	ADV
fsr-3834	224	8	one	one	NUM
fsr-3834	224	9	(	(	PUNCT
fsr-3834	224	10	instead	instead	ADV
fsr-3834	224	11	of	of	ADP
fsr-3834	224	12	two	two	NUM
fsr-3834	224	13	)	)	PUNCT
fsr-3834	224	14	would	would	AUX
fsr-3834	224	15	have	have	AUX
fsr-3834	224	16	accumulated	accumulate	VERB
fsr-3834	224	17	larger	large	ADJ
fsr-3834	224	18	amounts	amount	NOUN
fsr-3834	224	19	in	in	ADP
fsr-3834	224	20	taxable	taxable	ADJ
fsr-3834	224	21	accounts	account	NOUN
fsr-3834	224	22	if	if	SCONJ
fsr-3834	224	23	the	the	DET
fsr-3834	224	24	withdrawal	withdrawal	NOUN
fsr-3834	224	25	tax	tax	NOUN
fsr-3834	224	26	rate	rate	NOUN
fsr-3834	224	27	drops	drop	VERB
fsr-3834	224	28	to	to	ADP
fsr-3834	224	29	28	28	NUM
fsr-3834	224	30	%	%	NOUN
fsr-3834	224	31	.	.	PUNCT
fsr-3834	225	1	the	the	DET
fsr-3834	225	2	same	same	ADJ
fsr-3834	225	3	is	be	AUX
fsr-3834	225	4	true	true	ADJ
fsr-3834	225	5	for	for	ADP
fsr-3834	225	6	growth	growth	NOUN
fsr-3834	225	7	and	and	CCONJ
fsr-3834	225	8	income	income	NOUN
fsr-3834	225	9	funds	fund	NOUN
fsr-3834	225	10	.	.	PUNCT
fsr-3834	226	1	no	no	DET
fsr-3834	226	2	balanced	balanced	ADJ
fsr-3834	226	3	funds	fund	NOUN
fsr-3834	226	4	would	would	AUX
fsr-3834	226	5	have	have	AUX
fsr-3834	226	6	yielded	yield	VERB
fsr-3834	226	7	larger	large	ADJ
fsr-3834	226	8	amounts	amount	NOUN
fsr-3834	226	9	as	as	ADP
fsr-3834	226	10	tax	tax	NOUN
fsr-3834	226	11	able	able	ADJ
fsr-3834	226	12	investments	investment	NOUN
fsr-3834	226	13	under	under	ADP
fsr-3834	226	14	either	either	DET
fsr-3834	226	15	scenario	scenario	NOUN
fsr-3834	226	16	.	.	PUNCT
fsr-3834	227	1	for	for	ADP
fsr-3834	227	2	investors	investor	NOUN
fsr-3834	227	3	that	that	PRON
fsr-3834	227	4	fall	fall	VERB
fsr-3834	227	5	into	into	ADP
fsr-3834	227	6	the	the	DET
fsr-3834	227	7	15	15	NUM
fsr-3834	227	8	%	%	NOUN
fsr-3834	227	9	tax	tax	NOUN
fsr-3834	227	10	bracket	bracket	NOUN
fsr-3834	227	11	,	,	PUNCT
fsr-3834	227	12	the	the	DET
fsr-3834	227	13	nondeductible	nondeductible	ADJ
fsr-3834	227	14	ira	ira	PROPN
fsr-3834	227	15	will	will	AUX
fsr-3834	227	16	always	always	ADV
fsr-3834	227	17	yield	yield	VERB
fsr-3834	227	18	a	a	DET
fsr-3834	227	19	higher	high	ADJ
fsr-3834	227	20	after	after	ADP
fsr-3834	227	21	-	-	PUNCT
fsr-3834	227	22	tax	tax	NOUN
fsr-3834	227	23	future	future	ADJ
fsr-3834	227	24	value	value	NOUN
fsr-3834	227	25	.	.	PUNCT
fsr-3834	228	1	since	since	SCONJ
fsr-3834	228	2	the	the	DET
fsr-3834	228	3	capital	capital	NOUN
fsr-3834	228	4	gains	gain	NOUN
fsr-3834	228	5	tax	tax	NOUN
fsr-3834	228	6	rate	rate	NOUN
fsr-3834	228	7	is	be	AUX
fsr-3834	228	8	20	20	NUM
fsr-3834	228	9	%	%	NOUN
fsr-3834	228	10	,	,	PUNCT
fsr-3834	228	11	there	there	PRON
fsr-3834	228	12	exists	exist	VERB
fsr-3834	228	13	no	no	DET
fsr-3834	228	14	tradeoff	tradeoff	NOUN
fsr-3834	228	15	between	between	ADP
fsr-3834	228	16	paying	pay	VERB
fsr-3834	228	17	a	a	DET
fsr-3834	228	18	lower	low	ADJ
fsr-3834	228	19	capital	capital	NOUN
fsr-3834	228	20	gain	gain	VERB
fsr-3834	228	21	tax	tax	NOUN
fsr-3834	228	22	early	early	ADV
fsr-3834	228	23	or	or	CCONJ
fsr-3834	228	24	a	a	DET
fsr-3834	228	25	higher	high	ADJ
fsr-3834	228	26	withdrawal	withdrawal	NOUN
fsr-3834	228	27	tax	tax	NOUN
fsr-3834	228	28	later	later	ADV
fsr-3834	228	29	.	.	PUNCT
fsr-3834	229	1	iv	iv	X
fsr-3834	229	2	.	.	PUNCT
fsr-3834	230	1	converting	convert	VERB
fsr-3834	230	2	roth	roth	PROPN
fsr-3834	230	3	iras	ira	NOUN
fsr-3834	230	4	the	the	DET
fsr-3834	230	5	new	new	ADJ
fsr-3834	230	6	roth	roth	PROPN
fsr-3834	230	7	ira	ira	PROPN
fsr-3834	230	8	allows	allow	VERB
fsr-3834	230	9	all	all	DET
fsr-3834	230	10	future	future	ADJ
fsr-3834	230	11	earnings	earning	NOUN
fsr-3834	230	12	and	and	CCONJ
fsr-3834	230	13	withdrawals	withdrawal	NOUN
fsr-3834	230	14	to	to	PART
fsr-3834	230	15	be	be	AUX
fsr-3834	230	16	free	free	ADJ
fsr-3834	230	17	from	from	ADP
fsr-3834	230	18	tax	tax	NOUN
fsr-3834	230	19	.	.	PUNCT
fsr-3834	231	1	the	the	DET
fsr-3834	231	2	tax	tax	NOUN
fsr-3834	231	3	free	free	ADJ
fsr-3834	231	4	nature	nature	NOUN
fsr-3834	231	5	of	of	ADP
fsr-3834	231	6	withdrawals	withdrawal	NOUN
fsr-3834	231	7	associated	associate	VERB
fsr-3834	231	8	with	with	ADP
fsr-3834	231	9	the	the	DET
fsr-3834	231	10	roth	roth	PROPN
fsr-3834	231	11	ira	ira	PROPN
fsr-3834	231	12	is	be	AUX
fsr-3834	231	13	contingent	contingent	ADJ
fsr-3834	231	14	upon	upon	SCONJ
fsr-3834	231	15	the	the	DET
fsr-3834	231	16	account	account	NOUN
fsr-3834	231	17	having	having	AUX
fsr-3834	231	18	been	be	AUX
fsr-3834	231	19	establish	establish	VERB
fsr-3834	231	20	for	for	ADP
fsr-3834	231	21	more	more	ADJ
fsr-3834	231	22	than	than	ADP
fsr-3834	231	23	five	five	NUM
fsr-3834	231	24	years	year	NOUN
fsr-3834	231	25	and	and	CCONJ
fsr-3834	231	26	the	the	DET
fsr-3834	231	27	account	account	NOUN
fsr-3834	231	28	holder	holder	NOUN
fsr-3834	231	29	being	be	AUX
fsr-3834	231	30	59’/2	59’/2	NUM
fsr-3834	231	31	years	year	NOUN
fsr-3834	231	32	old	old	ADJ
fsr-3834	231	33	,	,	PUNCT
fsr-3834	231	34	permanently	permanently	ADV
fsr-3834	231	35	disabled	disabled	ADJ
fsr-3834	231	36	,	,	PUNCT
fsr-3834	231	37	purchasing	purchase	VERB
fsr-3834	231	38	a	a	DET
fsr-3834	231	39	first	first	ADJ
fsr-3834	231	40	home	home	NOUN
fsr-3834	231	41	,	,	PUNCT
fsr-3834	231	42	or	or	CCONJ
fsr-3834	231	43	dead	dead	ADJ
fsr-3834	231	44	upon	upon	SCONJ
fsr-3834	231	45	withdrawal	withdrawal	NOUN
fsr-3834	231	46	.	.	PUNCT
fsr-3834	232	1	the	the	DET
fsr-3834	232	2	contribution	contribution	NOUN
fsr-3834	232	3	,	,	PUNCT
fsr-3834	232	4	however	however	ADV
fsr-3834	232	5	,	,	PUNCT
fsr-3834	232	6	is	be	AUX
fsr-3834	232	7	taxable	taxable	ADJ
fsr-3834	232	8	at	at	ADP
fsr-3834	232	9	the	the	DET
fsr-3834	232	10	time	time	NOUN
fsr-3834	232	11	of	of	ADP
fsr-3834	232	12	contribution	contribution	NOUN
fsr-3834	232	13	.	.	PUNCT
fsr-3834	233	1	as	as	SCONJ
fsr-3834	233	2	such	such	ADJ
fsr-3834	233	3	,	,	PUNCT
fsr-3834	233	4	the	the	DET
fsr-3834	233	5	future	future	ADJ
fsr-3834	233	6	value	value	NOUN
fsr-3834	233	7	of	of	ADP
fsr-3834	233	8	an	an	DET
fsr-3834	233	9	after	after	ADP
fsr-3834	233	10	-	-	PUNCT
fsr-3834	233	11	initial	initial	ADJ
fsr-3834	233	12	tax	tax	NOUN
fsr-3834	233	13	dollar	dollar	NOUN
fsr-3834	233	14	invested	invest	VERB
fsr-3834	233	15	in	in	ADP
fsr-3834	233	16	a	a	DET
fsr-3834	233	17	roth	roth	NOUN
fsr-3834	233	18	ira	ira	PROPN
fsr-3834	233	19	is	be	AUX
fsr-3834	233	20	zz?a	zz?a	NUM
fsr-3834	233	21	contributions	contribution	NOUN
fsr-3834	233	22	and	and	CCONJ
fsr-3834	233	23	conversions	conversion	NOUN
fsr-3834	233	24	fvroth	fvroth	VERB
fsr-3834	233	25	=	=	PUNCT
fsr-3834	233	26	$	$	SYM
fsr-3834	233	27	l(l	l(l	ADJ
fsr-3834	233	28	t,)(l	t,)(l	NOUN
fsr-3834	233	29	+	+	CCONJ
fsr-3834	233	30	r	r	NOUN
fsr-3834	233	31	)	)	PUNCT
fsr-3834	233	32	”	"	PUNCT
fsr-3834	233	33	251	251	NUM
fsr-3834	233	34	(	(	PUNCT
fsr-3834	233	35	5	5	NUM
fsr-3834	233	36	)	)	PUNCT
fsr-3834	233	37	where	where	SCONJ
fsr-3834	233	38	to	to	ADP
fsr-3834	233	39	=	=	VERB
fsr-3834	233	40	the	the	DET
fsr-3834	233	41	initial	initial	ADJ
fsr-3834	233	42	marginal	marginal	ADJ
fsr-3834	233	43	tax	tax	NOUN
fsr-3834	233	44	rate	rate	NOUN
fsr-3834	233	45	upon	upon	SCONJ
fsr-3834	233	46	contribution	contribution	NOUN
fsr-3834	233	47	,	,	PUNCT
fsr-3834	233	48	the	the	DET
fsr-3834	233	49	future	future	ADJ
fsr-3834	233	50	value	value	NOUN
fsr-3834	233	51	of	of	ADP
fsr-3834	233	52	a	a	DET
fsr-3834	233	53	dollar	dollar	NOUN
fsr-3834	233	54	in	in	ADP
fsr-3834	233	55	an	an	DET
fsr-3834	233	56	existing	exist	VERB
fsr-3834	233	57	ira	ira	PROPN
fsr-3834	233	58	account	account	NOUN
fsr-3834	233	59	is	be	AUX
fsr-3834	233	60	fvira	fvira	NOUN
fsr-3834	233	61	=	=	PUNCT
fsr-3834	233	62	$	$	SYM
fsr-3834	233	63	l	l	NOUN
fsr-3834	233	64	(	(	PUNCT
fsr-3834	233	65	1	1	NUM
fsr-3834	233	66	+	+	CCONJ
fsr-3834	233	67	ry	ry	NOUN
fsr-3834	233	68	(	(	PUNCT
fsr-3834	233	69	1	1	NUM
fsr-3834	233	70	t	t	PROPN
fsr-3834	233	71	,	,	PUNCT
fsr-3834	233	72	)	)	PUNCT
fsr-3834	233	73	.	.	PUNCT
fsr-3834	234	1	(	(	PUNCT
fsr-3834	234	2	6	6	X
fsr-3834	234	3	)	)	PUNCT
fsr-3834	234	4	investors	investor	NOUN
fsr-3834	234	5	with	with	ADP
fsr-3834	234	6	adjusted	adjust	VERB
fsr-3834	234	7	gross	gross	ADJ
fsr-3834	234	8	incomes	income	NOUN
fsr-3834	234	9	of	of	ADP
fsr-3834	234	10	no	no	DET
fsr-3834	234	11	more	more	ADJ
fsr-3834	234	12	than	than	ADP
fsr-3834	234	13	$	$	SYM
fsr-3834	234	14	100,000	100,000	NUM
fsr-3834	234	15	may	may	AUX
fsr-3834	234	16	convert	convert	VERB
fsr-3834	234	17	existing	exist	VERB
fsr-3834	234	18	traditional	traditional	ADJ
fsr-3834	234	19	iras	ira	NOUN
fsr-3834	234	20	to	to	ADP
fsr-3834	234	21	roth	roth	PROPN
fsr-3834	234	22	iras	ira	NOUN
fsr-3834	234	23	.	.	PUNCT
fsr-3834	235	1	all	all	DET
fsr-3834	235	2	deductible	deductible	ADJ
fsr-3834	235	3	contributions	contribution	NOUN
fsr-3834	235	4	and	and	CCONJ
fsr-3834	235	5	earnings	earning	NOUN
fsr-3834	235	6	increase	increase	VERB
fsr-3834	235	7	taxable	taxable	ADJ
fsr-3834	235	8	income	income	NOUN
fsr-3834	235	9	.	.	PUNCT
fsr-3834	236	1	for	for	ADP
fsr-3834	236	2	the	the	DET
fsr-3834	236	3	1998	1998	NUM
fsr-3834	236	4	tax	tax	NOUN
fsr-3834	236	5	year	year	NOUN
fsr-3834	236	6	only	only	ADV
fsr-3834	236	7	,	,	PUNCT
fsr-3834	236	8	the	the	DET
fsr-3834	236	9	amount	amount	NOUN
fsr-3834	236	10	converted	convert	VERB
fsr-3834	236	11	is	be	AUX
fsr-3834	236	12	taxed	tax	VERB
fsr-3834	236	13	as	as	ADP
fsr-3834	236	14	income	income	NOUN
fsr-3834	236	15	evenly	evenly	ADV
fsr-3834	236	16	over	over	ADP
fsr-3834	236	17	four	four	NUM
fsr-3834	236	18	years	year	NOUN
fsr-3834	236	19	.	.	PUNCT
fsr-3834	237	1	if	if	SCONJ
fsr-3834	237	2	the	the	DET
fsr-3834	237	3	tax	tax	NOUN
fsr-3834	237	4	liability	liability	NOUN
fsr-3834	237	5	is	be	AUX
fsr-3834	237	6	paid	pay	VERB
fsr-3834	237	7	from	from	ADP
fsr-3834	237	8	the	the	DET
fsr-3834	237	9	ira	ira	PROPN
fsr-3834	237	10	assets	asset	NOUN
fsr-3834	237	11	in	in	ADP
fsr-3834	237	12	the	the	DET
fsr-3834	237	13	year	year	NOUN
fsr-3834	237	14	of	of	ADP
fsr-3834	237	15	conversion	conversion	NOUN
fsr-3834	237	16	then	then	ADV
fsr-3834	237	17	investors	investor	NOUN
fsr-3834	237	18	should	should	AUX
fsr-3834	237	19	convert	convert	VERB
fsr-3834	237	20	when	when	SCONJ
fsr-3834	237	21	(	(	PUNCT
fsr-3834	237	22	1	1	NUM
fsr-3834	237	23	t	t	NOUN
fsr-3834	237	24	,	,	PUNCT
fsr-3834	237	25	)	)	PUNCT
fsr-3834	237	26	(	(	PUNCT
fsr-3834	237	27	1	1	NUM
fsr-3834	237	28	+	+	CCONJ
fsr-3834	237	29	t)n	t)n	NOUN
fsr-3834	237	30	=	=	SYM
fsr-3834	237	31	(	(	PUNCT
fsr-3834	237	32	l	l	NOUN
fsr-3834	237	33	-	-	NOUN
fsr-3834	237	34	m)(l+i)n	m)(l+i)n	INTJ
fsr-3834	237	35	>	>	X
fsr-3834	237	36	l.	l.	PROPN
fsr-3834	237	37	(	(	PUNCT
fsr-3834	237	38	7	7	NUM
fsr-3834	237	39	)	)	PUNCT
fsr-3834	237	40	hence	hence	ADV
fsr-3834	237	41	,	,	PUNCT
fsr-3834	237	42	investors	investor	NOUN
fsr-3834	237	43	should	should	AUX
fsr-3834	237	44	convert	convert	VERB
fsr-3834	237	45	when	when	SCONJ
fsr-3834	237	46	their	their	PRON
fsr-3834	237	47	withdrawal	withdrawal	NOUN
fsr-3834	237	48	tax	tax	NOUN
fsr-3834	237	49	rate	rate	NOUN
fsr-3834	237	50	is	be	AUX
fsr-3834	237	51	expected	expect	VERB
fsr-3834	237	52	to	to	PART
fsr-3834	237	53	be	be	AUX
fsr-3834	237	54	less	less	ADJ
fsr-3834	237	55	than	than	ADP
fsr-3834	237	56	their	their	PRON
fsr-3834	237	57	current	current	ADJ
fsr-3834	237	58	tax	tax	NOUN
fsr-3834	237	59	rate	rate	NOUN
fsr-3834	237	60	.	.	PUNCT
fsr-3834	238	1	when	when	SCONJ
fsr-3834	238	2	the	the	DET
fsr-3834	238	3	initial	initial	ADJ
fsr-3834	238	4	tax	tax	NOUN
fsr-3834	238	5	rate	rate	NOUN
fsr-3834	238	6	is	be	AUX
fsr-3834	238	7	greater	great	ADJ
fsr-3834	238	8	than	than	ADP
fsr-3834	238	9	or	or	CCONJ
fsr-3834	238	10	equal	equal	ADJ
fsr-3834	238	11	to	to	ADP
fsr-3834	238	12	the	the	DET
fsr-3834	238	13	terminal	terminal	ADJ
fsr-3834	238	14	tax	tax	NOUN
fsr-3834	238	15	rate	rate	NOUN
fsr-3834	238	16	,	,	PUNCT
fsr-3834	238	17	it	it	PRON
fsr-3834	238	18	is	be	AUX
fsr-3834	238	19	beneficial	beneficial	ADJ
fsr-3834	238	20	to	to	PART
fsr-3834	238	21	convert	convert	VERB
fsr-3834	238	22	existing	exist	VERB
fsr-3834	238	23	traditional	traditional	ADJ
fsr-3834	238	24	iras	ira	NOUN
fsr-3834	238	25	to	to	ADP
fsr-3834	238	26	roth	roth	PROPN
fsr-3834	238	27	iras	ira	NOUN
fsr-3834	238	28	.	.	PUNCT
fsr-3834	239	1	equation	equation	NOUN
fsr-3834	239	2	(	(	PUNCT
fsr-3834	239	3	5	5	NUM
fsr-3834	239	4	)	)	PUNCT
fsr-3834	239	5	assumes	assume	VERB
fsr-3834	239	6	that	that	SCONJ
fsr-3834	239	7	all	all	DET
fsr-3834	239	8	assets	asset	NOUN
fsr-3834	239	9	being	be	AUX
fsr-3834	239	10	converted	convert	VERB
fsr-3834	239	11	are	be	AUX
fsr-3834	239	12	deductible	deductible	ADJ
fsr-3834	239	13	contribu	contribu	ADJ
fsr-3834	239	14	tions	tion	NOUN
fsr-3834	239	15	and	and	CCONJ
fsr-3834	239	16	earnings	earning	NOUN
fsr-3834	239	17	and	and	CCONJ
fsr-3834	239	18	,	,	PUNCT
fsr-3834	239	19	hence	hence	ADV
fsr-3834	239	20	,	,	PUNCT
fsr-3834	239	21	subject	subject	ADJ
fsr-3834	239	22	to	to	ADP
fsr-3834	239	23	tax	tax	NOUN
fsr-3834	239	24	.	.	PUNCT
fsr-3834	240	1	we	we	PRON
fsr-3834	240	2	use	use	VERB
fsr-3834	240	3	this	this	DET
fsr-3834	240	4	assumption	assumption	NOUN
fsr-3834	240	5	throughout	throughout	ADP
fsr-3834	240	6	the	the	DET
fsr-3834	240	7	analysis	analysis	NOUN
fsr-3834	240	8	because	because	SCONJ
fsr-3834	240	9	there	there	PRON
fsr-3834	240	10	is	be	VERB
fsr-3834	240	11	no	no	DET
fsr-3834	240	12	way	way	NOUN
fsr-3834	240	13	to	to	PART
fsr-3834	240	14	know	know	VERB
fsr-3834	240	15	what	what	PRON
fsr-3834	240	16	contributions	contribution	NOUN
fsr-3834	240	17	were	be	AUX
fsr-3834	240	18	not	not	PART
fsr-3834	240	19	deduct	deduct	NOUN
fsr-3834	240	20	ible	ible	ADJ
fsr-3834	240	21	when	when	SCONJ
fsr-3834	240	22	made	make	VERB
fsr-3834	240	23	.	.	PUNCT
fsr-3834	241	1	paying	pay	VERB
fsr-3834	241	2	the	the	DET
fsr-3834	241	3	tax	tax	NOUN
fsr-3834	241	4	liability	liability	NOUN
fsr-3834	241	5	from	from	ADP
fsr-3834	241	6	the	the	DET
fsr-3834	241	7	ira	ira	PROPN
fsr-3834	241	8	assets	asset	NOUN
fsr-3834	241	9	is	be	AUX
fsr-3834	241	10	sub	sub	ADJ
fsr-3834	241	11	-	-	ADJ
fsr-3834	241	12	optimal	optimal	ADJ
fsr-3834	241	13	,	,	PUNCT
fsr-3834	241	14	however	however	ADV
fsr-3834	241	15	,	,	PUNCT
fsr-3834	241	16	because	because	SCONJ
fsr-3834	241	17	the	the	DET
fsr-3834	241	18	tax	tax	NOUN
fsr-3834	241	19	liability	liability	NOUN
fsr-3834	241	20	triggered	trigger	VERB
fsr-3834	241	21	by	by	ADP
fsr-3834	241	22	the	the	DET
fsr-3834	241	23	conversion	conversion	NOUN
fsr-3834	241	24	can	can	AUX
fsr-3834	241	25	be	be	AUX
fsr-3834	241	26	paid	pay	VERB
fsr-3834	241	27	with	with	ADP
fsr-3834	241	28	dollars	dollar	NOUN
fsr-3834	241	29	that	that	PRON
fsr-3834	241	30	would	would	AUX
fsr-3834	241	31	not	not	PART
fsr-3834	241	32	qualify	qualify	VERB
fsr-3834	241	33	for	for	ADP
fsr-3834	241	34	tax	tax	NOUN
fsr-3834	241	35	deferment	deferment	NOUN
fsr-3834	241	36	.	.	PUNCT
fsr-3834	242	1	for	for	ADP
fsr-3834	242	2	example	example	NOUN
fsr-3834	242	3	,	,	PUNCT
fsr-3834	242	4	make	make	VERB
fsr-3834	242	5	the	the	DET
fsr-3834	242	6	simplifying	simplifying	NOUN
fsr-3834	242	7	assumption	assumption	NOUN
fsr-3834	242	8	that	that	SCONJ
fsr-3834	242	9	the	the	DET
fsr-3834	242	10	converted	convert	VERB
fsr-3834	242	11	amount	amount	NOUN
fsr-3834	242	12	is	be	AUX
fsr-3834	242	13	taxed	tax	VERB
fsr-3834	242	14	entirely	entirely	ADV
fsr-3834	242	15	in	in	ADP
fsr-3834	242	16	the	the	DET
fsr-3834	242	17	year	year	NOUN
fsr-3834	242	18	of	of	ADP
fsr-3834	242	19	conversion	conversion	NOUN
fsr-3834	242	20	at	at	ADP
fsr-3834	242	21	the	the	DET
fsr-3834	242	22	initial	initial	ADJ
fsr-3834	242	23	tax	tax	NOUN
fsr-3834	242	24	rate	rate	NOUN
fsr-3834	242	25	,	,	PUNCT
fsr-3834	242	26	to	to	ADP
fsr-3834	242	27	.	.	PUNCT
fsr-3834	243	1	the	the	DET
fsr-3834	243	2	conversion	conversion	NOUN
fsr-3834	243	3	tax	tax	NOUN
fsr-3834	243	4	can	can	AUX
fsr-3834	243	5	be	be	AUX
fsr-3834	243	6	deducted	deduct	VERB
fsr-3834	243	7	from	from	ADP
fsr-3834	243	8	the	the	DET
fsr-3834	243	9	assets	asset	NOUN
fsr-3834	243	10	being	be	AUX
fsr-3834	243	11	converted	convert	VERB
fsr-3834	243	12	or	or	CCONJ
fsr-3834	243	13	paid	pay	VERB
fsr-3834	243	14	directly	directly	ADV
fsr-3834	243	15	by	by	ADP
fsr-3834	243	16	the	the	DET
fsr-3834	243	17	investor	investor	NOUN
fsr-3834	243	18	.	.	PUNCT
fsr-3834	244	1	paying	pay	VERB
fsr-3834	244	2	the	the	DET
fsr-3834	244	3	tax	tax	NOUN
fsr-3834	244	4	liability	liability	NOUN
fsr-3834	244	5	out	out	ADP
fsr-3834	244	6	of	of	ADP
fsr-3834	244	7	the	the	DET
fsr-3834	244	8	assets	asset	NOUN
fsr-3834	244	9	being	be	AUX
fsr-3834	244	10	converted	convert	VERB
fsr-3834	244	11	decreases	decrease	NOUN
fsr-3834	244	12	the	the	DET
fsr-3834	244	13	principal	principal	NOUN
fsr-3834	244	14	in	in	ADP
fsr-3834	244	15	the	the	DET
fsr-3834	244	16	new	new	ADJ
fsr-3834	244	17	roth	roth	PROPN
fsr-3834	244	18	ira	ira	PROPN
fsr-3834	244	19	.	.	PUNCT
fsr-3834	245	1	in	in	ADP
fsr-3834	245	2	this	this	DET
fsr-3834	245	3	case	case	NOUN
fsr-3834	245	4	,	,	PUNCT
fsr-3834	245	5	the	the	DET
fsr-3834	245	6	future	future	ADJ
fsr-3834	245	7	value	value	NOUN
fsr-3834	245	8	of	of	ADP
fsr-3834	245	9	the	the	DET
fsr-3834	245	10	converted	convert	VERB
fsr-3834	245	11	roth	roth	PROPN
fsr-3834	245	12	ira	ira	PROPN
fsr-3834	245	13	is	be	AUX
fsr-3834	245	14	simply	simply	ADV
fsr-3834	245	15	(	(	PUNCT
fsr-3834	245	16	1	1	NUM
fsr-3834	245	17	to	to	ADP
fsr-3834	245	18	)	)	PUNCT
fsr-3834	245	19	(	(	PUNCT
fsr-3834	245	20	1	1	NUM
fsr-3834	245	21	+	+	CCONJ
fsr-3834	245	22	r	r	NOUN
fsr-3834	245	23	)	)	PUNCT
fsr-3834	245	24	“	"	PUNCT
fsr-3834	245	25	.	.	PUNCT
fsr-3834	246	1	alternatively	alternatively	ADV
fsr-3834	246	2	,	,	PUNCT
fsr-3834	246	3	the	the	DET
fsr-3834	246	4	tax	tax	NOUN
fsr-3834	246	5	liability	liability	NOUN
fsr-3834	246	6	can	can	AUX
fsr-3834	246	7	be	be	AUX
fsr-3834	246	8	paid	pay	VERB
fsr-3834	246	9	from	from	ADP
fsr-3834	246	10	assets	asset	NOUN
fsr-3834	246	11	that	that	PRON
fsr-3834	246	12	would	would	AUX
fsr-3834	246	13	not	not	PART
fsr-3834	246	14	qualify	qualify	VERB
fsr-3834	246	15	for	for	ADP
fsr-3834	246	16	tax	tax	NOUN
fsr-3834	246	17	deferred	defer	VERB
fsr-3834	246	18	status	status	NOUN
fsr-3834	246	19	,	,	PUNCT
fsr-3834	246	20	leaving	leave	VERB
fsr-3834	246	21	the	the	DET
fsr-3834	246	22	principal	principal	NOUN
fsr-3834	246	23	in	in	ADP
fsr-3834	246	24	the	the	DET
fsr-3834	246	25	new	new	ADJ
fsr-3834	246	26	roth	roth	PROPN
fsr-3834	246	27	ira	ira	PROPN
fsr-3834	246	28	unchanged	unchanged	ADJ
fsr-3834	246	29	from	from	ADP
fsr-3834	246	30	the	the	DET
fsr-3834	246	31	traditional	traditional	ADJ
fsr-3834	246	32	ira	ira	PROPN
fsr-3834	246	33	.	.	PUNCT
fsr-3834	247	1	this	this	DET
fsr-3834	247	2	technique	technique	NOUN
fsr-3834	247	3	has	have	VERB
fsr-3834	247	4	the	the	DET
fsr-3834	247	5	effect	effect	NOUN
fsr-3834	247	6	of	of	ADP
fsr-3834	247	7	lowering	lower	VERB
fsr-3834	247	8	the	the	DET
fsr-3834	247	9	opportunity	opportunity	NOUN
fsr-3834	247	10	cost	cost	NOUN
fsr-3834	247	11	associated	associate	VERB
fsr-3834	247	12	with	with	ADP
fsr-3834	247	13	pay	pay	NOUN
fsr-3834	247	14	ing	e	VERB
fsr-3834	247	15	the	the	DET
fsr-3834	247	16	conversion	conversion	NOUN
fsr-3834	247	17	tax	tax	NOUN
fsr-3834	247	18	.	.	PUNCT
fsr-3834	248	1	in	in	ADP
fsr-3834	248	2	this	this	DET
fsr-3834	248	3	case	case	NOUN
fsr-3834	248	4	,	,	PUNCT
fsr-3834	248	5	the	the	DET
fsr-3834	248	6	future	future	ADJ
fsr-3834	248	7	value	value	NOUN
fsr-3834	248	8	of	of	ADP
fsr-3834	248	9	a	a	DET
fsr-3834	248	10	converted	convert	VERB
fsr-3834	248	11	ira	ira	PROPN
fsr-3834	248	12	dollar	dollar	NOUN
fsr-3834	248	13	is	be	AUX
fsr-3834	248	14	equal	equal	ADJ
fsr-3834	248	15	to	to	ADP
fsr-3834	248	16	the	the	DET
fsr-3834	248	17	future	future	ADJ
fsr-3834	248	18	value	value	NOUN
fsr-3834	248	19	of	of	ADP
fsr-3834	248	20	the	the	DET
fsr-3834	248	21	new	new	ADJ
fsr-3834	248	22	roth	roth	PROPN
fsr-3834	248	23	ira	ira	PROPN
fsr-3834	248	24	dollar	dollar	PROPN
fsr-3834	248	25	less	less	ADV
fsr-3834	248	26	the	the	DET
fsr-3834	248	27	after	after	ADP
fsr-3834	248	28	-	-	PUNCT
fsr-3834	248	29	tax	tax	NOUN
fsr-3834	248	30	future	future	ADJ
fsr-3834	248	31	value	value	NOUN
fsr-3834	248	32	of	of	ADP
fsr-3834	248	33	conversion	conversion	NOUN
fsr-3834	248	34	tax	tax	NOUN
fsr-3834	248	35	,	,	PUNCT
fsr-3834	248	36	to	to	ADP
fsr-3834	248	37	,	,	PUNCT
fsr-3834	248	38	or	or	CCONJ
fsr-3834	248	39	fvrorhconv	fvrorhconv	ADJ
fsr-3834	248	40	=	=	SYM
fsr-3834	248	41	(	(	PUNCT
fsr-3834	248	42	1	1	NUM
fsr-3834	248	43	+	+	NUM
fsr-3834	248	44	dn	dn	NOUN
fsr-3834	248	45	tjfvmal	tjfvmal	NOUN
fsr-3834	248	46	(	(	PUNCT
fsr-3834	248	47	8)	8)	NUM
fsr-3834	248	48	where	where	SCONJ
fsr-3834	248	49	fvma	fvma	NOUN
fsr-3834	248	50	is	be	AUX
fsr-3834	248	51	the	the	DET
fsr-3834	248	52	after	after	ADP
fsr-3834	248	53	-	-	PUNCT
fsr-3834	248	54	tax	tax	NOUN
fsr-3834	248	55	future	future	ADJ
fsr-3834	248	56	value	value	NOUN
fsr-3834	248	57	of	of	ADP
fsr-3834	248	58	a	a	DET
fsr-3834	248	59	taxable	taxable	ADJ
fsr-3834	248	60	mutual	mutual	ADJ
fsr-3834	248	61	fund	fund	NOUN
fsr-3834	248	62	investment	investment	NOUN
fsr-3834	248	63	from	from	ADP
fsr-3834	248	64	equation	equation	NOUN
fsr-3834	248	65	(	(	PUNCT
fsr-3834	248	66	3	3	NUM
fsr-3834	248	67	)	)	PUNCT
fsr-3834	248	68	.	.	PUNCT
fsr-3834	249	1	the	the	DET
fsr-3834	249	2	first	first	ADJ
fsr-3834	249	3	term	term	NOUN
fsr-3834	249	4	represents	represent	VERB
fsr-3834	249	5	the	the	DET
fsr-3834	249	6	future	future	ADJ
fsr-3834	249	7	value	value	NOUN
fsr-3834	249	8	of	of	ADP
fsr-3834	249	9	a	a	DET
fsr-3834	249	10	dollar	dollar	NOUN
fsr-3834	249	11	in	in	ADP
fsr-3834	249	12	the	the	DET
fsr-3834	249	13	new	new	ADJ
fsr-3834	249	14	roth	roth	PROPN
fsr-3834	249	15	ira	ira	PROPN
fsr-3834	249	16	.	.	PUNCT
fsr-3834	250	1	the	the	DET
fsr-3834	250	2	second	second	ADJ
fsr-3834	250	3	term	term	NOUN
fsr-3834	250	4	represents	represent	VERB
fsr-3834	250	5	the	the	DET
fsr-3834	250	6	lost	lost	ADJ
fsr-3834	250	7	future	future	ADJ
fsr-3834	250	8	value	value	NOUN
fsr-3834	250	9	of	of	ADP
fsr-3834	250	10	the	the	PRON
fsr-3834	250	11	to	to	ADP
fsr-3834	250	12	dollars	dollar	NOUN
fsr-3834	250	13	used	use	VERB
fsr-3834	250	14	to	to	PART
fsr-3834	250	15	pay	pay	VERB
fsr-3834	250	16	the	the	DET
fsr-3834	250	17	con	con	PROPN
fsr-3834	250	18	version	version	NOUN
fsr-3834	250	19	tax	tax	NOUN
fsr-3834	250	20	.	.	PUNCT
fsr-3834	251	1	the	the	DET
fsr-3834	251	2	latter	latter	ADJ
fsr-3834	251	3	tax	tax	NOUN
fsr-3834	251	4	-	-	PUNCT
fsr-3834	251	5	payment	payment	NOUN
fsr-3834	251	6	method	method	NOUN
fsr-3834	251	7	is	be	AUX
fsr-3834	251	8	the	the	DET
fsr-3834	251	9	preferred	preferred	ADJ
fsr-3834	251	10	method	method	NOUN
fsr-3834	251	11	of	of	ADP
fsr-3834	251	12	conversion	conversion	NOUN
fsr-3834	251	13	and	and	CCONJ
fsr-3834	251	14	252	252	NUM
fsr-3834	251	15	financial	financial	ADJ
fsr-3834	251	16	services	service	NOUN
fsr-3834	251	17	review	review	NOUN
fsr-3834	251	18	6(4	6(4	NUM
fsr-3834	251	19	)	)	PUNCT
fsr-3834	251	20	1997	1997	NUM
fsr-3834	251	21	is	be	AUX
fsr-3834	251	22	assumed	assume	VERB
fsr-3834	251	23	in	in	ADP
fsr-3834	251	24	our	our	PRON
fsr-3834	251	25	subsequent	subsequent	ADJ
fsr-3834	251	26	analysis	analysis	NOUN
fsr-3834	251	27	.	.	PUNCT
fsr-3834	252	1	substituting	substitute	VERB
fsr-3834	252	2	equation	equation	NOUN
fsr-3834	252	3	(	(	PUNCT
fsr-3834	252	4	3	3	NUM
fsr-3834	252	5	)	)	PUNCT
fsr-3834	252	6	into	into	ADP
fsr-3834	252	7	equation	equation	NOUN
fsr-3834	252	8	(	(	PUNCT
fsr-3834	252	9	8)	8)	NUM
fsr-3834	252	10	,	,	PUNCT
fsr-3834	252	11	we	we	PRON
fsr-3834	252	12	have	have	VERB
fsr-3834	252	13	i	i	PRON
fsr-3834	252	14	(	(	PUNCT
fsr-3834	252	15	1	1	NUM
fsr-3834	252	16	+	+	NUM
fsr-3834	252	17	rrpj	rrpj	NOUN
fsr-3834	252	18	,	,	PUNCT
fsr-3834	252	19	i	i	PRON
fsr-3834	252	20	rpcgtcgjn	rpcgtcgjn	VERB
fsr-3834	252	21	1	1	NUM
fsr-3834	252	22	(	(	PUNCT
fsr-3834	252	23	1	1	NUM
fsr-3834	252	24	+	+	CCONJ
fsr-3834	252	25	r	r	NOUN
fsr-3834	252	26	rpoitoi	rpoitoi	NOUN
fsr-3834	252	27	rpcgtj	rpcgtj	NOUN
fsr-3834	252	28	1	1	NUM
fsr-3834	252	29	fvrorhconv	fvrorhconv	NOUN
fsr-3834	252	30	=	=	SYM
fsr-3834	252	31	(	(	PUNCT
fsr-3834	252	32	1	1	NUM
fsr-3834	252	33	+	+	ADJ
fsr-3834	252	34	+	+	PROPN
fsr-3834	252	35	tu	tu	X
fsr-3834	252	36	(	(	PUNCT
fsr-3834	252	37	1	1	NUM
fsr-3834	252	38	+	+	CCONJ
fsr-3834	252	39	r	r	NOUN
fsr-3834	252	40	rpoitoi	rpoitoi	NOUN
fsr-3834	252	41	rp&_j	rp&_j	PROPN
fsr-3834	252	42	1	1	NUM
fsr-3834	252	43	(	(	PUNCT
fsr-3834	252	44	9	9	NUM
fsr-3834	252	45	)	)	PUNCT
fsr-3834	252	46	-t	-t	NOUN
fsr-3834	252	47	,	,	PUNCT
fsr-3834	252	48	g	g	PROPN
fsr-3834	252	49	+	+	NOUN
fsr-3834	252	50	-po	-po	NOUN
fsr-3834	252	51	&	&	CCONJ
fsr-3834	252	52	1	1	NUM
fsr-3834	252	53	t	t	PROPN
fsr-3834	252	54	,	,	PUNCT
fsr-3834	252	55	i	i	NOUN
fsr-3834	252	56	)	)	PUNCT
fsr-3834	253	1	(	(	PUNCT
fsr-3834	253	2	irp’oitoi	irp’oitoi	NOUN
fsr-3834	253	3	rpcgt	rpcgt	PROPN
fsr-3834	253	4	,	,	PUNCT
fsr-3834	253	5	j	j	PROPN
fsr-3834	253	6	-rpoi	-rpoi	PROPN
fsr-3834	253	7	(	(	PUNCT
fsr-3834	253	8	1	1	NUM
fsr-3834	253	9	foj	foj	NOUN
fsr-3834	253	10	)	)	PUNCT
fsr-3834	253	11	(	(	PUNCT
fsr-3834	253	12	1	1	NUM
fsr-3834	253	13	+	+	CCONJ
fsr-3834	253	14	r	r	NOUN
fsr-3834	253	15	rpoitoi	rpoitoi	PROPN
fsr-3834	253	16	rpcgtc	rpcgtc	PROPN
fsr-3834	253	17	,	,	PUNCT
fsr-3834	253	18	)	)	PUNCT
fsr-3834	253	19	”	"	PUNCT
fsr-3834	253	20	1	1	NUM
fsr-3834	253	21	(	(	PUNCT
fsr-3834	253	22	r	r	NOUN
fsr-3834	253	23	rpoitoi	rpoitoi	PROPN
fsr-3834	253	24	rpcgt	rpcgt	PROPN
fsr-3834	253	25	,	,	PUNCT
fsr-3834	253	26	j	j	PROPN
fsr-3834	253	27	hence	hence	ADV
fsr-3834	253	28	,	,	PUNCT
fsr-3834	253	29	the	the	DET
fsr-3834	253	30	conversion	conversion	NOUN
fsr-3834	253	31	should	should	AUX
fsr-3834	253	32	be	be	AUX
fsr-3834	253	33	made	make	VERB
fsr-3834	253	34	when	when	SCONJ
fsr-3834	253	35	fvrorhconv	fvrorhconv	ADJ
fsr-3834	253	36	=	=	SYM
fsr-3834	253	37	fvira	fvira	PROPN
fsr-3834	253	38	(	(	PUNCT
fsr-3834	253	39	i+	i+	NOUN
fsr-3834	253	40	rln	rln	NOUN
fsr-3834	253	41	t,[fvtx	t,[fvtx	NOUN
fsr-3834	253	42	,	,	PUNCT
fsr-3834	253	43	l	l	NOUN
fsr-3834	253	44	,	,	PUNCT
fsr-3834	253	45	1	1	NUM
fsr-3834	253	46	(	(	PUNCT
fsr-3834	253	47	1	1	NUM
fsr-3834	253	48	t	t	PROPN
fsr-3834	253	49	,	,	PUNCT
fsr-3834	253	50	)	)	PUNCT
fsr-3834	253	51	(	(	PUNCT
fsr-3834	253	52	1	1	NUM
fsr-3834	253	53	+	+	CCONJ
fsr-3834	253	54	r)n	r)n	X
fsr-3834	253	55	(	(	PUNCT
fsr-3834	253	56	10	10	NUM
fsr-3834	253	57	)	)	PUNCT
fsr-3834	253	58	since	since	SCONJ
fsr-3834	253	59	the	the	DET
fsr-3834	253	60	act	act	NOUN
fsr-3834	253	61	permits	permit	VERB
fsr-3834	253	62	the	the	DET
fsr-3834	253	63	tax	tax	NOUN
fsr-3834	253	64	liability	liability	NOUN
fsr-3834	253	65	of	of	ADP
fsr-3834	253	66	iras	ira	NOUN
fsr-3834	253	67	converted	convert	VERB
fsr-3834	253	68	in	in	ADP
fsr-3834	253	69	1998	1998	NUM
fsr-3834	253	70	to	to	PART
fsr-3834	253	71	be	be	AUX
fsr-3834	253	72	paid	pay	VERB
fsr-3834	253	73	over	over	ADP
fsr-3834	253	74	four	four	NUM
fsr-3834	253	75	years	year	NOUN
fsr-3834	253	76	,	,	PUNCT
fsr-3834	253	77	the	the	DET
fsr-3834	253	78	value	value	NOUN
fsr-3834	253	79	of	of	ADP
fsr-3834	253	80	converting	convert	VERB
fsr-3834	253	81	is	be	AUX
fsr-3834	253	82	higher	high	ADJ
fsr-3834	253	83	in	in	ADP
fsr-3834	253	84	1998	1998	NUM
fsr-3834	253	85	.	.	PUNCT
fsr-3834	254	1	to	to	PART
fsr-3834	254	2	reflect	reflect	VERB
fsr-3834	254	3	this	this	DET
fsr-3834	254	4	conversion	conversion	NOUN
fsr-3834	254	5	incentive	incentive	NOUN
fsr-3834	254	6	,	,	PUNCT
fsr-3834	254	7	we	we	PRON
fsr-3834	254	8	adjust	adjust	VERB
fsr-3834	254	9	the	the	DET
fsr-3834	254	10	second	second	ADJ
fsr-3834	254	11	term	term	NOUN
fsr-3834	254	12	in	in	ADP
fsr-3834	254	13	the	the	DET
fsr-3834	254	14	numerator	numerator	NOUN
fsr-3834	254	15	to	to	PART
fsr-3834	254	16	be	be	AUX
fsr-3834	254	17	the	the	DET
fsr-3834	254	18	present	present	ADJ
fsr-3834	254	19	value	value	NOUN
fsr-3834	254	20	of	of	ADP
fsr-3834	254	21	a	a	DET
fsr-3834	254	22	four	four	NUM
fsr-3834	254	23	-	-	PUNCT
fsr-3834	254	24	year	year	NOUN
fsr-3834	254	25	annuity	annuity	NOUN
fsr-3834	254	26	with	with	ADP
fsr-3834	254	27	payments	payment	NOUN
fsr-3834	254	28	equal	equal	ADJ
fsr-3834	254	29	to	to	ADP
fsr-3834	254	30	one	one	NUM
fsr-3834	254	31	-	-	PUNCT
fsr-3834	254	32	fourth	fourth	NOUN
fsr-3834	254	33	of	of	ADP
fsr-3834	254	34	the	the	DET
fsr-3834	254	35	second	second	ADJ
fsr-3834	254	36	term	term	NOUN
fsr-3834	254	37	.	.	PUNCT
fsr-3834	255	1	the	the	DET
fsr-3834	255	2	discount	discount	NOUN
fsr-3834	255	3	rate	rate	NOUN
fsr-3834	255	4	is	be	AUX
fsr-3834	255	5	the	the	DET
fsr-3834	255	6	required	require	VERB
fsr-3834	255	7	return	return	NOUN
fsr-3834	255	8	table	table	NOUN
fsr-3834	255	9	4	4	NUM
fsr-3834	255	10	after	after	ADP
fsr-3834	255	11	-	-	PUNCT
fsr-3834	255	12	tax	tax	NOUN
fsr-3834	255	13	future	future	ADJ
fsr-3834	255	14	values	value	NOUN
fsr-3834	255	15	of	of	ADP
fsr-3834	255	16	converted	convert	VERB
fsr-3834	255	17	roth	roth	NOUN
fsr-3834	255	18	iras	ira	NOUN
fsr-3834	255	19	divided	divide	VERB
fsr-3834	255	20	by	by	ADP
fsr-3834	255	21	after	after	ADP
fsr-3834	255	22	-	-	PUNCT
fsr-3834	255	23	tax	tax	NOUN
fsr-3834	255	24	future	future	ADJ
fsr-3834	255	25	values	value	NOUN
fsr-3834	255	26	of	of	ADP
fsr-3834	255	27	traditional	traditional	ADJ
fsr-3834	255	28	iras	ira	NOUN
fsr-3834	255	29	when	when	SCONJ
fsr-3834	255	30	the	the	DET
fsr-3834	255	31	tax	tax	NOUN
fsr-3834	255	32	rate	rate	NOUN
fsr-3834	255	33	on	on	ADP
fsr-3834	255	34	ordinary	ordinary	ADJ
fsr-3834	255	35	income	income	NOUN
fsr-3834	255	36	is	be	AUX
fsr-3834	255	37	28	28	NUM
fsr-3834	255	38	%	%	NOUN
fsr-3834	255	39	investment	investment	NOUN
fsr-3834	255	40	horizon	horizon	NOUN
fsr-3834	255	41	in	in	ADP
fsr-3834	255	42	years	year	NOUN
fsr-3834	255	43	(	(	PUNCT
fsr-3834	255	44	n	n	CCONJ
fsr-3834	255	45	)	)	PUNCT
fsr-3834	256	1	r	r	NOUN
fsr-3834	256	2	5	5	NUM
fsr-3834	256	3	io	io	NOUN
fsr-3834	256	4	15	15	NUM
fsr-3834	256	5	20	20	NUM
fsr-3834	256	6	2.5	2.5	NUM
fsr-3834	256	7	30	30	NUM
fsr-3834	256	8	35	35	NUM
fsr-3834	256	9	40	40	NUM
fsr-3834	256	10	1.070	1.070	NUM
fsr-3834	256	11	*	*	PUNCT
fsr-3834	256	12	1.086	1.086	NUM
fsr-3834	256	13	1.100	1.100	NUM
fsr-3834	256	14	1.112	1.112	NUM
fsr-3834	256	15	1.123	1.123	NUM
fsr-3834	256	16	1.133	1.133	NUM
fsr-3834	256	17	1.142	1.142	NUM
fsr-3834	256	18	1.151	1.151	NUM
fsr-3834	256	19	6	6	NUM
fsr-3834	256	20	%	%	NOUN
fsr-3834	256	21	1.021	1.021	NUM
fsr-3834	256	22	*	*	SYM
fsr-3834	256	23	*	*	PUNCT
fsr-3834	256	24	1.039	1.039	NUM
fsr-3834	256	25	1.055	1.055	NUM
fsr-3834	256	26	1.069	1.069	NUM
fsr-3834	256	27	1.082	1.082	NUM
fsr-3834	256	28	1.093	1.093	NUM
fsr-3834	256	29	1.104	1.104	NUM
fsr-3834	256	30	1.114	1.114	NUM
fsr-3834	256	31	1.052	1.052	NUM
fsr-3834	256	32	*	*	PUNCT
fsr-3834	256	33	*	*	PUNCT
fsr-3834	256	34	*	*	PUNCT
fsr-3834	256	35	1.052	1.052	NUM
fsr-3834	256	36	1.052	1.052	NUM
fsr-3834	256	37	1.052	1.052	NUM
fsr-3834	256	38	1.052	1.052	NUM
fsr-3834	256	39	1.052	1.052	NUM
fsr-3834	256	40	1.052	1.052	NUM
fsr-3834	256	41	1.052	1.052	NUM
fsr-3834	256	42	1.089	1.089	NUM
fsr-3834	256	43	1.108	1.108	NUM
fsr-3834	256	44	1.124	1.124	NUM
fsr-3834	256	45	1.137	1.137	NUM
fsr-3834	256	46	1.149	1.149	NUM
fsr-3834	256	47	1.160	1.160	NUM
fsr-3834	256	48	1.170	1.170	NUM
fsr-3834	256	49	1.179	1.179	NUM
fsr-3834	256	50	8	8	NUM
fsr-3834	256	51	%	%	NOUN
fsr-3834	256	52	1.027	1.027	NUM
fsr-3834	256	53	1.050	1.050	NUM
fsr-3834	256	54	1.068	1.068	NUM
fsr-3834	256	55	1.085	1.085	NUM
fsr-3834	256	56	1.099	1.099	NUM
fsr-3834	256	57	1.112	1.112	NUM
fsr-3834	256	58	1.125	1.125	NUM
fsr-3834	256	59	1.136	1.136	NUM
fsr-3834	256	60	1.067	1.067	NUM
fsr-3834	256	61	1.067	1.067	NUM
fsr-3834	256	62	1.067	1.067	NUM
fsr-3834	256	63	1.067	1.067	NUM
fsr-3834	256	64	1.067	1.067	NUM
fsr-3834	256	65	1.067	1.067	NUM
fsr-3834	256	66	1.067	1.067	NUM
fsr-3834	256	67	1.067	1.067	NUM
fsr-3834	256	68	1.107	1.107	NUM
fsr-3834	256	69	1.127	1.127	NUM
fsr-3834	256	70	1.144	1.144	NUM
fsr-3834	256	71	1.159	1.159	NUM
fsr-3834	256	72	1.171	1.171	NUM
fsr-3834	256	73	1.183	1.183	NUM
fsr-3834	256	74	1.193	1.193	NUM
fsr-3834	256	75	1.203	1.203	NUM
fsr-3834	256	76	10	10	NUM
fsr-3834	256	77	%	%	NOUN
fsr-3834	256	78	1.033	1.033	NUM
fsr-3834	256	79	1.059	1.059	NUM
fsr-3834	256	80	1.080	1.080	NUM
fsr-3834	256	81	1.098	1.098	NUM
fsr-3834	256	82	1.114	1.114	NUM
fsr-3834	256	83	1.129	1.129	NUM
fsr-3834	256	84	1.142	1.142	NUM
fsr-3834	256	85	1.155	1.155	NUM
fsr-3834	256	86	1.081	1.081	NUM
fsr-3834	256	87	1.081	1.081	NUM
fsr-3834	256	88	1.081	1.081	NUM
fsr-3834	256	89	1.081	1.081	NUM
fsr-3834	256	90	1.081	1.081	NUM
fsr-3834	256	91	1.081	1.081	NUM
fsr-3834	256	92	1.081	1.081	NUM
fsr-3834	256	93	1.081	1.081	NUM
fsr-3834	256	94	1.122	1.122	NUM
fsr-3834	256	95	1.144	1.144	NUM
fsr-3834	256	96	1.162	1.162	NUM
fsr-3834	256	97	1.177	1.177	NUM
fsr-3834	256	98	1.190	1.190	NUM
fsr-3834	256	99	1.202	1.202	NUM
fsr-3834	256	100	1.213	1.213	NUM
fsr-3834	256	101	1.223	1.223	NUM
fsr-3834	256	102	12	12	NUM
fsr-3834	256	103	%	%	NOUN
fsr-3834	256	104	1.038	1.038	NUM
fsr-3834	256	105	1.067	1.067	NUM
fsr-3834	256	106	1.090	1.090	NUM
fsr-3834	256	107	1.110	1.110	NUM
fsr-3834	256	108	1.127	1.127	NUM
fsr-3834	256	109	1.143	1.143	NUM
fsr-3834	256	110	1.158	1.158	NUM
fsr-3834	256	111	1.171	1.171	NUM
fsr-3834	256	112	1.094	1.094	NUM
fsr-3834	256	113	1.094	1.094	NUM
fsr-3834	256	114	1.094	1.094	NUM
fsr-3834	256	115	1.094	1.094	NUM
fsr-3834	256	116	1.094	1.094	NUM
fsr-3834	256	117	1.094	1.094	NUM
fsr-3834	256	118	1.094	1.094	NUM
fsr-3834	256	119	1.094	1.094	NUM
fsr-3834	256	120	1.137	1.137	NUM
fsr-3834	256	121	1.160	1.160	NUM
fsr-3834	256	122	1.178	1.178	NUM
fsr-3834	256	123	1.193	1.193	NUM
fsr-3834	256	124	1.207	1.207	NUM
fsr-3834	256	125	1.219	1.219	NUM
fsr-3834	256	126	1.230	1.230	NUM
fsr-3834	256	127	1.241	1.241	NUM
fsr-3834	256	128	14	14	NUM
fsr-3834	256	129	%	%	NOUN
fsr-3834	256	130	1.043	1.043	NUM
fsr-3834	256	131	1.074	1.074	NUM
fsr-3834	256	132	1.099	1.099	NUM
fsr-3834	256	133	1.121	1.121	NUM
fsr-3834	256	134	1.139	1.139	NUM
fsr-3834	256	135	1.156	1.156	NUM
fsr-3834	256	136	1.171	1.171	NUM
fsr-3834	256	137	1.186	1.186	NUM
fsr-3834	256	138	1.106	1.106	NUM
fsr-3834	256	139	1.106	1.106	NUM
fsr-3834	256	140	1.106	1.106	NUM
fsr-3834	256	141	1.106	1.106	NUM
fsr-3834	256	142	1.106	1.106	NUM
fsr-3834	256	143	1.106	1.106	NUM
fsr-3834	256	144	1.106	1.106	NUM
fsr-3834	256	145	1.106	1.106	NUM
fsr-3834	256	146	1.150	1.150	NUM
fsr-3834	256	147	1.174	1.174	NUM
fsr-3834	256	148	1.192	1.192	NUM
fsr-3834	256	149	1.208	1.208	NUM
fsr-3834	256	150	1.222	1.222	NUM
fsr-3834	256	151	1.234	1.234	NUM
fsr-3834	256	152	i.245	i.245	NOUN
fsr-3834	256	153	i.256	i.256	PROPN
fsr-3834	256	154	16	16	NUM
fsr-3834	256	155	%	%	NOUN
fsr-3834	256	156	1.047	1.047	NUM
fsr-3834	256	157	1.081	1.081	NUM
fsr-3834	256	158	1.108	1.108	NUM
fsr-3834	256	159	1.130	1.130	NUM
fsr-3834	256	160	1.150	1.150	NUM
fsr-3834	256	161	1.168	1.168	NUM
fsr-3834	256	162	1.184	1.184	NUM
fsr-3834	256	163	1.199	1.199	NUM
fsr-3834	256	164	1.117	1.117	NUM
fsr-3834	256	165	1.117	1.117	NUM
fsr-3834	256	166	1.117	1.117	NUM
fsr-3834	256	167	1.117	1.117	NUM
fsr-3834	256	168	1.117	1.117	NUM
fsr-3834	256	169	1.117	1.117	NUM
fsr-3834	256	170	1.117	1.117	NUM
fsr-3834	256	171	1.117	1.117	NUM
fsr-3834	256	172	notes	note	NOUN
fsr-3834	256	173	:	:	PUNCT
fsr-3834	256	174	*	*	PUNCT
fsr-3834	256	175	top	top	ADJ
fsr-3834	256	176	figures	figure	NOUN
fsr-3834	256	177	indicate	indicate	VERB
fsr-3834	256	178	optimally	optimally	ADV
fsr-3834	256	179	converted	convert	VERB
fsr-3834	256	180	iras	ira	NOUN
fsr-3834	256	181	in	in	ADP
fsr-3834	256	182	1998	1998	NUM
fsr-3834	256	183	.	.	PUNCT
fsr-3834	257	1	*	*	PUNCT
fsr-3834	257	2	*	*	PUNCT
fsr-3834	257	3	middle	middle	ADJ
fsr-3834	257	4	figures	figure	NOUN
fsr-3834	257	5	indicate	indicate	VERB
fsr-3834	257	6	optimally	optimally	ADV
fsr-3834	257	7	converted	convert	VERB
fsr-3834	257	8	iras	ira	NOUN
fsr-3834	257	9	after	after	ADP
fsr-3834	257	10	1998	1998	NUM
fsr-3834	257	11	.	.	PUNCT
fsr-3834	258	1	*	*	PUNCT
fsr-3834	258	2	*	*	PUNCT
fsr-3834	258	3	*	*	ADJ
fsr-3834	258	4	bottom	bottom	ADJ
fsr-3834	258	5	figures	figure	NOUN
fsr-3834	258	6	indicate	indicate	VERB
fsr-3834	258	7	sub	sub	ADJ
fsr-3834	258	8	-	-	ADJ
fsr-3834	258	9	optimally	optimally	ADV
fsr-3834	258	10	converted	convert	VERB
fsr-3834	258	11	iras	ira	NOUN
fsr-3834	258	12	in	in	ADP
fsr-3834	258	13	1998	1998	NUM
fsr-3834	258	14	ira	ira	PROPN
fsr-3834	258	15	contributions	contribution	NOUN
fsr-3834	258	16	and	and	CCONJ
fsr-3834	258	17	conversions	conversion	NOUN
fsr-3834	258	18	253	253	NUM
fsr-3834	258	19	table	table	NOUN
fsr-3834	258	20	5	5	NUM
fsr-3834	258	21	after	after	ADP
fsr-3834	258	22	-	-	PUNCT
fsr-3834	258	23	tax	tax	NOUN
fsr-3834	258	24	future	future	ADJ
fsr-3834	258	25	values	value	NOUN
fsr-3834	258	26	of	of	ADP
fsr-3834	258	27	converted	convert	VERB
fsr-3834	258	28	roth	roth	NOUN
fsr-3834	258	29	iras	ira	NOUN
fsr-3834	258	30	divided	divide	VERB
fsr-3834	258	31	by	by	ADP
fsr-3834	258	32	after	after	ADP
fsr-3834	258	33	-	-	PUNCT
fsr-3834	258	34	tax	tax	NOUN
fsr-3834	258	35	future	future	ADJ
fsr-3834	258	36	values	value	NOUN
fsr-3834	258	37	of	of	ADP
fsr-3834	258	38	traditional	traditional	ADJ
fsr-3834	258	39	iras	ira	NOUN
fsr-3834	258	40	when	when	SCONJ
fsr-3834	258	41	the	the	DET
fsr-3834	258	42	tax	tax	NOUN
fsr-3834	258	43	rate	rate	NOUN
fsr-3834	258	44	on	on	ADP
fsr-3834	258	45	ordinary	ordinary	ADJ
fsr-3834	258	46	income	income	NOUN
fsr-3834	258	47	drops	drop	VERB
fsr-3834	258	48	from	from	ADP
fsr-3834	258	49	28	28	NUM
fsr-3834	258	50	%	%	NOUN
fsr-3834	258	51	to	to	PART
fsr-3834	258	52	15	15	NUM
fsr-3834	258	53	%	%	NOUN
fsr-3834	258	54	upon	upon	SCONJ
fsr-3834	258	55	withdrawal	withdrawal	NOUN
fsr-3834	258	56	investment	investment	NOUN
fsr-3834	258	57	horizon	horizon	NOUN
fsr-3834	258	58	in	in	ADP
fsr-3834	258	59	years	year	NOUN
fsr-3834	258	60	(	(	PUNCT
fsr-3834	258	61	n	n	CCONJ
fsr-3834	258	62	)	)	PUNCT
fsr-3834	258	63	r	r	NOUN
fsr-3834	258	64	5	5	NUM
fsr-3834	258	65	10	10	NUM
fsr-3834	258	66	is	be	AUX
fsr-3834	258	67	20	20	NUM
fsr-3834	258	68	2.5	2.5	NUM
fsr-3834	258	69	30	30	NUM
fsr-3834	258	70	35	35	NUM
fsr-3834	258	71	40	40	NUM
fsr-3834	258	72	0.907	0.907	NUM
fsr-3834	258	73	*	*	PUNCT
fsr-3834	258	74	0.920	0.920	NUM
fsr-3834	258	75	0.932	0.932	NUM
fsr-3834	258	76	0.942	0.942	NUM
fsr-3834	258	77	0.95	0.95	NUM
fsr-3834	258	78	1	1	NUM
fsr-3834	258	79	0.960	0.960	NUM
fsr-3834	258	80	0.967	0.967	NUM
fsr-3834	258	81	0.975	0.975	NUM
fsr-3834	258	82	6	6	NUM
fsr-3834	258	83	%	%	NOUN
fsr-3834	258	84	0x65	0x65	NOUN
fsr-3834	258	85	*	*	NOUN
fsr-3834	258	86	*	*	NOUN
fsr-3834	258	87	0.880	0.880	NUM
fsr-3834	258	88	0.894	0.894	NUM
fsr-3834	258	89	0.906	0.906	NUM
fsr-3834	258	90	0.916	0.916	NUM
fsr-3834	258	91	0.926	0.926	NUM
fsr-3834	258	92	0.935	0.935	NUM
fsr-3834	258	93	0.943	0.943	NUM
fsr-3834	258	94	0.891	0.891	NUM
fsr-3834	258	95	*	*	PUNCT
fsr-3834	258	96	*	*	PUNCT
fsr-3834	258	97	*	*	PUNCT
fsr-3834	258	98	0.89	0.89	NUM
fsr-3834	258	99	i	i	PRON
fsr-3834	258	100	0.891	0.891	NUM
fsr-3834	258	101	0.89	0.89	NUM
fsr-3834	258	102	1	1	NUM
fsr-3834	258	103	0.891	0.891	NUM
fsr-3834	258	104	0.89	0.89	NUM
fsr-3834	258	105	1	1	NUM
fsr-3834	258	106	0.891	0.891	NUM
fsr-3834	258	107	0.891	0.891	NUM
fsr-3834	258	108	0.923	0.923	NUM
fsr-3834	258	109	0.938	0.938	NUM
fsr-3834	258	110	0.952	0.952	NUM
fsr-3834	258	111	0.963	0.963	NUM
fsr-3834	258	112	0.973	0.973	NUM
fsr-3834	258	113	0.983	0.983	NUM
fsr-3834	258	114	0.991	0.991	NUM
fsr-3834	258	115	0.999	0.999	NUM
fsr-3834	258	116	8	8	NUM
fsr-3834	258	117	%	%	NOUN
fsr-3834	258	118	0.870	0.870	NUM
fsr-3834	258	119	0.889	0.889	NUM
fsr-3834	258	120	0.905	0.905	NUM
fsr-3834	258	121	0.919	0.919	NUM
fsr-3834	258	122	0.93	0.93	NUM
fsr-3834	258	123	1	1	NUM
fsr-3834	258	124	0.942	0.942	NUM
fsr-3834	258	125	0.953	0.953	NUM
fsr-3834	258	126	0.962	0.962	NUM
fsr-3834	258	127	0.904	0.904	NUM
fsr-3834	258	128	0.904	0.904	NUM
fsr-3834	258	129	0.904	0.904	NUM
fsr-3834	258	130	0.904	0.904	NUM
fsr-3834	258	131	0.904	0.904	NUM
fsr-3834	258	132	0.904	0.904	NUM
fsr-3834	258	133	0.904	0.904	NUM
fsr-3834	258	134	0.904	0.904	NUM
fsr-3834	258	135	0.937	0.937	NUM
fsr-3834	258	136	0.955	0.955	NUM
fsr-3834	258	137	0.969	0.969	NUM
fsr-3834	258	138	0.98	0.98	NUM
fsr-3834	258	139	1	1	NUM
fsr-3834	258	140	0.992	0.992	NUM
fsr-3834	258	141	1.002	1.002	NUM
fsr-3834	258	142	i.011	i.011	NUM
fsr-3834	258	143	1.019	1.019	NUM
fsr-3834	258	144	10	10	NUM
fsr-3834	258	145	%	%	NOUN
fsr-3834	258	146	0.875	0.875	NUM
fsr-3834	258	147	0.897	0.897	NUM
fsr-3834	258	148	0.915	0.915	NUM
fsr-3834	258	149	0.930	0.930	NUM
fsr-3834	258	150	0.944	0.944	NUM
fsr-3834	258	151	0.956	0.956	NUM
fsr-3834	258	152	0.968	0.968	NUM
fsr-3834	258	153	0.978	0.978	NUM
fsr-3834	258	154	0.915	0.915	NUM
fsr-3834	258	155	0.915	0.915	NUM
fsr-3834	258	156	0.915	0.915	NUM
fsr-3834	258	157	0.915	0.915	NUM
fsr-3834	258	158	0.915	0.915	NUM
fsr-3834	258	159	0.915	0.915	NUM
fsr-3834	258	160	0.915	0.915	NUM
fsr-3834	258	161	0.915	0.915	NUM
fsr-3834	258	162	0.95	0.95	NUM
fsr-3834	258	163	1	1	NUM
fsr-3834	258	164	0.969	0.969	NUM
fsr-3834	258	165	0.984	0.984	NUM
fsr-3834	258	166	0.997	0.997	NUM
fsr-3834	258	167	1.008	1.008	NUM
fsr-3834	258	168	1.018	1.018	NUM
fsr-3834	258	169	1.028	1.028	NUM
fsr-3834	258	170	1.036	1.036	NUM
fsr-3834	258	171	12	12	NUM
fsr-3834	258	172	%	%	NOUN
fsr-3834	258	173	0.879	0.879	NUM
fsr-3834	258	174	0.904	0.904	NUM
fsr-3834	258	175	0.924	0.924	NUM
fsr-3834	258	176	0.940	0.940	NUM
fsr-3834	258	177	0.955	0.955	NUM
fsr-3834	258	178	0.968	0.968	NUM
fsr-3834	258	179	0.98	0.98	NUM
fsr-3834	258	180	1	1	NUM
fsr-3834	258	181	0.992	0.992	NUM
fsr-3834	258	182	0.926	0.926	NUM
fsr-3834	258	183	0.926	0.926	NUM
fsr-3834	258	184	0.926	0.926	NUM
fsr-3834	258	185	0.926	0.926	NUM
fsr-3834	258	186	0.926	0.926	NUM
fsr-3834	258	187	0.926	0.926	NUM
fsr-3834	258	188	0.926	0.926	NUM
fsr-3834	258	189	0.926	0.926	NUM
fsr-3834	258	190	0.963	0.963	NUM
fsr-3834	258	191	0.982	0.982	NUM
fsr-3834	258	192	0.998	0.998	NUM
fsr-3834	258	193	1.01	1.01	NUM
fsr-3834	258	194	i	i	NOUN
fsr-3834	258	195	1.022	1.022	NUM
fsr-3834	258	196	1.033	1.033	NUM
fsr-3834	258	197	1.042	1.042	NUM
fsr-3834	258	198	1.051	1.051	NUM
fsr-3834	258	199	14	14	NUM
fsr-3834	258	200	%	%	NOUN
fsr-3834	258	201	0.883	0.883	NUM
fsr-3834	258	202	0.910	0.910	NUM
fsr-3834	258	203	0.93	0.93	NUM
fsr-3834	258	204	1	1	NUM
fsr-3834	258	205	0.949	0.949	NUM
fsr-3834	258	206	0.965	0.965	NUM
fsr-3834	258	207	0.979	0.979	NUM
fsr-3834	258	208	0.992	0.992	NUM
fsr-3834	258	209	1.004	1.004	NUM
fsr-3834	258	210	0.937	0.937	NUM
fsr-3834	258	211	0.937	0.937	NUM
fsr-3834	258	212	0.937	0.937	NUM
fsr-3834	258	213	0.937	0.937	NUM
fsr-3834	258	214	0.937	0.937	NUM
fsr-3834	258	215	0.937	0.937	NUM
fsr-3834	258	216	0.937	0.937	NUM
fsr-3834	258	217	0.937	0.937	NUM
fsr-3834	258	218	0.974	0.974	NUM
fsr-3834	258	219	0.994	0.994	NUM
fsr-3834	258	220	1.010	1.010	NUM
fsr-3834	258	221	1.023	1.023	NUM
fsr-3834	258	222	1.035	1.035	NUM
fsr-3834	258	223	1.045	1.045	NUM
fsr-3834	258	224	1.055	1.055	NUM
fsr-3834	258	225	i	i	PROPN
fsr-3834	258	226	.0&l	.0&l	PROPN
fsr-3834	259	1	16	16	NUM
fsr-3834	259	2	%	%	NOUN
fsr-3834	259	3	0.887	0.887	NUM
fsr-3834	259	4	0.916	0.916	NUM
fsr-3834	259	5	0.938	0.938	NUM
fsr-3834	259	6	0.957	0.957	NUM
fsr-3834	259	7	0.974	0.974	NUM
fsr-3834	259	8	0.989	0.989	NUM
fsr-3834	259	9	1.003	1.003	NUM
fsr-3834	259	10	1.015	1.015	NUM
fsr-3834	259	11	0.946	0.946	NUM
fsr-3834	259	12	0.946	0.946	NUM
fsr-3834	259	13	0.946	0.946	NUM
fsr-3834	259	14	0.946	0.946	NUM
fsr-3834	259	15	0.946	0.946	NUM
fsr-3834	259	16	0.946	0.946	NUM
fsr-3834	259	17	0.946	0.946	NUM
fsr-3834	259	18	0.946	0.946	NUM
fsr-3834	259	19	noes	no	NOUN
fsr-3834	259	20	:	:	PUNCT
fsr-3834	259	21	*	*	PUNCT
fsr-3834	259	22	top	top	ADJ
fsr-3834	259	23	figures	figure	NOUN
fsr-3834	259	24	indicate	indicate	VERB
fsr-3834	259	25	optimally	optimally	ADV
fsr-3834	259	26	converted	convert	VERB
fsr-3834	259	27	iras	ira	NOUN
fsr-3834	259	28	in	in	ADP
fsr-3834	259	29	1998	1998	NUM
fsr-3834	259	30	.	.	PUNCT
fsr-3834	260	1	*	*	PUNCT
fsr-3834	260	2	*	*	PUNCT
fsr-3834	260	3	middle	middle	ADJ
fsr-3834	260	4	figures	figure	NOUN
fsr-3834	260	5	indicate	indicate	VERB
fsr-3834	260	6	optimally	optimally	ADV
fsr-3834	260	7	converted	convert	VERB
fsr-3834	260	8	iras	ira	NOUN
fsr-3834	260	9	after	after	ADP
fsr-3834	260	10	1998	1998	NUM
fsr-3834	260	11	.	.	PUNCT
fsr-3834	261	1	*	*	PUNCT
fsr-3834	261	2	*	*	PUNCT
fsr-3834	261	3	*	*	ADJ
fsr-3834	261	4	bottom	bottom	ADJ
fsr-3834	261	5	figures	figure	NOUN
fsr-3834	261	6	indicate	indicate	VERB
fsr-3834	261	7	sub	sub	ADJ
fsr-3834	261	8	-	-	ADJ
fsr-3834	261	9	optimally	optimally	ADV
fsr-3834	261	10	converted	convert	VERB
fsr-3834	261	11	iras	ira	NOUN
fsr-3834	261	12	in	in	ADP
fsr-3834	261	13	1998	1998	NUM
fsr-3834	261	14	.	.	PUNCT
fsr-3834	262	1	on	on	ADP
fsr-3834	262	2	the	the	DET
fsr-3834	262	3	investment	investment	NOUN
fsr-3834	262	4	.	.	PUNCT
fsr-3834	263	1	table	table	NOUN
fsr-3834	263	2	4	4	NUM
fsr-3834	263	3	shows	show	VERB
fsr-3834	263	4	the	the	DET
fsr-3834	263	5	value	value	NOUN
fsr-3834	263	6	of	of	ADP
fsr-3834	263	7	conversion	conversion	NOUN
fsr-3834	263	8	whenthe	whenthe	ADJ
fsr-3834	263	9	tax	tax	NOUN
fsr-3834	263	10	rate	rate	NOUN
fsr-3834	263	11	on	on	ADP
fsr-3834	263	12	ordinary	ordinary	ADJ
fsr-3834	263	13	income	income	NOUN
fsr-3834	263	14	remains	remain	VERB
fsr-3834	263	15	at	at	ADP
fsr-3834	263	16	a	a	DET
fsr-3834	263	17	constant	constant	ADJ
fsr-3834	263	18	28	28	NUM
fsr-3834	263	19	%	%	NOUN
fsr-3834	263	20	.	.	PUNCT
fsr-3834	264	1	for	for	ADP
fsr-3834	264	2	each	each	DET
fsr-3834	264	3	return	return	NOUN
fsr-3834	264	4	and	and	CCONJ
fsr-3834	264	5	investment	investment	NOUN
fsr-3834	264	6	horizon	horizon	NOUN
fsr-3834	264	7	,	,	PUNCT
fsr-3834	264	8	three	three	NUM
fsr-3834	264	9	ratios	ratio	NOUN
fsr-3834	264	10	are	be	AUX
fsr-3834	264	11	provided	provide	VERB
fsr-3834	264	12	.	.	PUNCT
fsr-3834	265	1	the	the	DET
fsr-3834	265	2	top	top	ADJ
fsr-3834	265	3	figure	figure	NOUN
fsr-3834	265	4	is	be	AUX
fsr-3834	265	5	the	the	DET
fsr-3834	265	6	value	value	NOUN
fsr-3834	265	7	(	(	PUNCT
fsr-3834	265	8	relative	relative	ADJ
fsr-3834	265	9	to	to	ADP
fsr-3834	265	10	an	an	DET
fsr-3834	265	11	unconverted	unconverted	ADJ
fsr-3834	265	12	traditional	traditional	ADJ
fsr-3834	265	13	ira	ira	PROPN
fsr-3834	265	14	)	)	PUNCT
fsr-3834	265	15	of	of	ADP
fsr-3834	265	16	an	an	PRON
fsr-3834	265	17	opti	opti	PROPN
fsr-3834	265	18	mally	mally	NOUN
fsr-3834	265	19	converted	convert	VERB
fsr-3834	265	20	ira	ira	PROPN
fsr-3834	265	21	in	in	ADP
fsr-3834	265	22	1998	1998	NUM
fsr-3834	265	23	(	(	PUNCT
fsr-3834	265	24	i.e.	i.e.	X
fsr-3834	265	25	,	,	PUNCT
fsr-3834	265	26	tax	tax	NOUN
fsr-3834	265	27	liability	liability	NOUN
fsr-3834	265	28	paid	pay	VERB
fsr-3834	265	29	with	with	ADP
fsr-3834	265	30	non	non	ADJ
fsr-3834	265	31	-	-	ADJ
fsr-3834	265	32	ira	ira	ADJ
fsr-3834	265	33	assets	asset	NOUN
fsr-3834	265	34	)	)	PUNCT
fsr-3834	265	35	.	.	PUNCT
fsr-3834	266	1	the	the	DET
fsr-3834	266	2	middle	middle	PROPN
fsr-3834	266	3	fig	fig	PROPN
fsr-3834	266	4	ure	ure	NOUN
fsr-3834	266	5	is	be	AUX
fsr-3834	266	6	the	the	DET
fsr-3834	266	7	relative	relative	ADJ
fsr-3834	266	8	value	value	NOUN
fsr-3834	266	9	of	of	ADP
fsr-3834	266	10	a	a	DET
fsr-3834	266	11	sub	sub	ADJ
fsr-3834	266	12	-	-	ADJ
fsr-3834	266	13	optimally	optimally	ADV
fsr-3834	266	14	converted	convert	VERB
fsr-3834	266	15	ira	ira	PROPN
fsr-3834	266	16	in	in	ADP
fsr-3834	266	17	1998	1998	NUM
fsr-3834	266	18	.	.	PUNCT
fsr-3834	267	1	the	the	DET
fsr-3834	267	2	bottom	bottom	ADJ
fsr-3834	267	3	figure	figure	NOUN
fsr-3834	267	4	is	be	AUX
fsr-3834	267	5	the	the	DET
fsr-3834	267	6	value	value	NOUN
fsr-3834	267	7	of	of	ADP
fsr-3834	267	8	an	an	DET
fsr-3834	267	9	optimally	optimally	ADV
fsr-3834	267	10	converted	convert	VERB
fsr-3834	267	11	ira	ira	PROPN
fsr-3834	267	12	after	after	ADP
fsr-3834	267	13	1998	1998	NUM
fsr-3834	267	14	.	.	PUNCT
fsr-3834	268	1	the	the	DET
fsr-3834	268	2	calculations	calculation	NOUN
fsr-3834	268	3	are	be	AUX
fsr-3834	268	4	made	make	VERB
fsr-3834	268	5	using	use	VERB
fsr-3834	268	6	the	the	DET
fsr-3834	268	7	aver	aver	NOUN
fsr-3834	268	8	age	age	NOUN
fsr-3834	268	9	poi	poi	PROPN
fsr-3834	268	10	and	and	CCONJ
fsr-3834	268	11	peg	peg	NOUN
fsr-3834	268	12	for	for	ADP
fsr-3834	268	13	growth	growth	NOUN
fsr-3834	268	14	funds	fund	NOUN
fsr-3834	268	15	reported	report	VERB
fsr-3834	268	16	by	by	ADP
fsr-3834	268	17	crain	crain	NOUN
fsr-3834	268	18	and	and	CCONJ
fsr-3834	268	19	austin	austin	PROPN
fsr-3834	268	20	earlier	early	ADV
fsr-3834	268	21	.	.	PUNCT
fsr-3834	269	1	the	the	DET
fsr-3834	269	2	ratios	ratio	NOUN
fsr-3834	269	3	should	should	AUX
fsr-3834	269	4	be	be	AUX
fsr-3834	269	5	interpreted	interpret	VERB
fsr-3834	269	6	as	as	ADP
fsr-3834	269	7	the	the	DET
fsr-3834	269	8	value	value	NOUN
fsr-3834	269	9	of	of	ADP
fsr-3834	269	10	conversion	conversion	NOUN
fsr-3834	269	11	relative	relative	ADJ
fsr-3834	269	12	to	to	ADP
fsr-3834	269	13	nonconversion	nonconversion	NOUN
fsr-3834	269	14	.	.	PUNCT
fsr-3834	270	1	for	for	ADP
fsr-3834	270	2	example	example	NOUN
fsr-3834	270	3	,	,	PUNCT
fsr-3834	270	4	given	give	VERB
fsr-3834	270	5	a	a	DET
fsr-3834	270	6	20	20	NUM
fsr-3834	270	7	-	-	PUNCT
fsr-3834	270	8	year	year	NOUN
fsr-3834	270	9	investment	investment	NOUN
fsr-3834	270	10	horizon	horizon	NOUN
fsr-3834	270	11	and	and	CCONJ
fsr-3834	270	12	10	10	NUM
fsr-3834	270	13	%	%	NOUN
fsr-3834	270	14	return	return	NOUN
fsr-3834	270	15	,	,	PUNCT
fsr-3834	270	16	an	an	DET
fsr-3834	270	17	optimally	optimally	ADV
fsr-3834	270	18	converted	convert	VERB
fsr-3834	270	19	ira	ira	PROPN
fsr-3834	270	20	will	will	AUX
fsr-3834	270	21	have	have	VERB
fsr-3834	270	22	a	a	DET
fsr-3834	270	23	15.9	15.9	NUM
fsr-3834	270	24	%	%	NOUN
fsr-3834	270	25	greater	great	ADJ
fsr-3834	270	26	value	value	NOUN
fsr-3834	270	27	than	than	ADP
fsr-3834	270	28	a	a	DET
fsr-3834	270	29	nonconverted	nonconverted	ADJ
fsr-3834	270	30	ira	ira	PROPN
fsr-3834	270	31	.	.	PUNCT
fsr-3834	271	1	several	several	ADJ
fsr-3834	271	2	observations	observation	NOUN
fsr-3834	271	3	can	can	AUX
fsr-3834	271	4	be	be	AUX
fsr-3834	271	5	made	make	VERB
fsr-3834	271	6	from	from	ADP
fsr-3834	271	7	the	the	DET
fsr-3834	271	8	trends	trend	NOUN
fsr-3834	271	9	in	in	ADP
fsr-3834	271	10	table	table	NOUN
fsr-3834	271	11	4	4	NUM
fsr-3834	271	12	.	.	PUNCT
fsr-3834	272	1	first	first	ADV
fsr-3834	272	2	,	,	PUNCT
fsr-3834	272	3	for	for	ADP
fsr-3834	272	4	investors	investor	NOUN
fsr-3834	272	5	who	who	PRON
fsr-3834	272	6	are	be	AUX
fsr-3834	272	7	likely	likely	ADJ
fsr-3834	272	8	to	to	PART
fsr-3834	272	9	remain	remain	VERB
fsr-3834	272	10	in	in	ADP
fsr-3834	272	11	the	the	DET
fsr-3834	272	12	28	28	NUM
fsr-3834	272	13	%	%	NOUN
fsr-3834	272	14	tax	tax	NOUN
fsr-3834	272	15	bracket	bracket	NOUN
fsr-3834	272	16	,	,	PUNCT
fsr-3834	272	17	conversion	conversion	NOUN
fsr-3834	272	18	is	be	AUX
fsr-3834	272	19	almost	almost	ADV
fsr-3834	272	20	always	always	ADV
fsr-3834	272	21	advisable	advisable	ADJ
fsr-3834	272	22	.	.	PUNCT
fsr-3834	273	1	second	second	ADV
fsr-3834	273	2	,	,	PUNCT
fsr-3834	273	3	the	the	DET
fsr-3834	273	4	value	value	NOUN
fsr-3834	273	5	of	of	ADP
fsr-3834	273	6	converting	convert	VERB
fsr-3834	273	7	from	from	ADP
fsr-3834	273	8	a	a	DET
fsr-3834	273	9	traditional	traditional	ADJ
fsr-3834	273	10	ira	ira	PROPN
fsr-3834	273	11	to	to	ADP
fsr-3834	273	12	a	a	DET
fsr-3834	273	13	roth	roth	PROPN
fsr-3834	273	14	ira	ira	PROPN
fsr-3834	273	15	increases	increase	VERB
fsr-3834	273	16	as	as	ADP
fsr-3834	273	17	the	the	DET
fsr-3834	273	18	investment	investment	NOUN
fsr-3834	273	19	horizon	horizon	NOUN
fsr-3834	273	20	,	,	PUNCT
fsr-3834	273	21	n	n	CCONJ
fsr-3834	273	22	,	,	PUNCT
fsr-3834	273	23	and	and	CCONJ
fsr-3834	273	24	rate	rate	NOUN
fsr-3834	273	25	of	of	ADP
fsr-3834	273	26	return	return	NOUN
fsr-3834	273	27	,	,	PUNCT
fsr-3834	273	28	r	r	NOUN
fsr-3834	273	29	,	,	PUNCT
fsr-3834	273	30	increase	increase	NOUN
fsr-3834	273	31	.	.	PUNCT
fsr-3834	274	1	for	for	ADP
fsr-3834	274	2	short	short	ADJ
fsr-3834	274	3	time	time	NOUN
fsr-3834	274	4	horizons	horizon	NOUN
fsr-3834	274	5	and	and	CCONJ
fsr-3834	274	6	low	low	ADJ
fsr-3834	274	7	expected	expect	VERB
fsr-3834	274	8	returns	return	NOUN
fsr-3834	274	9	,	,	PUNCT
fsr-3834	274	10	the	the	DET
fsr-3834	274	11	marginal	marginal	ADJ
fsr-3834	274	12	value	value	NOUN
fsr-3834	274	13	of	of	ADP
fsr-3834	274	14	conver	conver	NOUN
fsr-3834	274	15	sion	sion	NOUN
fsr-3834	274	16	in	in	ADP
fsr-3834	274	17	1998	1998	NUM
fsr-3834	274	18	is	be	AUX
fsr-3834	274	19	greater	great	ADJ
fsr-3834	274	20	than	than	ADP
fsr-3834	274	21	the	the	DET
fsr-3834	274	22	marginal	marginal	ADJ
fsr-3834	274	23	value	value	NOUN
fsr-3834	274	24	of	of	ADP
fsr-3834	274	25	optimal	optimal	ADJ
fsr-3834	274	26	conversion	conversion	NOUN
fsr-3834	274	27	.	.	PUNCT
fsr-3834	275	1	the	the	DET
fsr-3834	275	2	effect	effect	NOUN
fsr-3834	275	3	reverses	reverse	VERB
fsr-3834	275	4	itself	itself	PRON
fsr-3834	275	5	for	for	ADP
fsr-3834	275	6	higher	high	ADJ
fsr-3834	275	7	returns	return	NOUN
fsr-3834	275	8	and	and	CCONJ
fsr-3834	275	9	longer	long	ADJ
fsr-3834	275	10	time	time	NOUN
fsr-3834	275	11	horizons	horizon	NOUN
fsr-3834	275	12	.	.	PUNCT
fsr-3834	276	1	in	in	ADP
fsr-3834	276	2	other	other	ADJ
fsr-3834	276	3	words	word	NOUN
fsr-3834	276	4	,	,	PUNCT
fsr-3834	276	5	for	for	ADP
fsr-3834	276	6	long	long	ADJ
fsr-3834	276	7	time	time	NOUN
fsr-3834	276	8	horizons	horizon	NOUN
fsr-3834	276	9	or	or	CCONJ
fsr-3834	276	10	high	high	ADJ
fsr-3834	276	11	returns	return	NOUN
fsr-3834	276	12	,	,	PUNCT
fsr-3834	276	13	it	it	PRON
fsr-3834	276	14	is	be	AUX
fsr-3834	276	15	more	more	ADV
fsr-3834	276	16	important	important	ADJ
fsr-3834	276	17	to	to	PART
fsr-3834	276	18	optimally	optimally	ADV
fsr-3834	276	19	convert	convert	VERB
fsr-3834	276	20	than	than	SCONJ
fsr-3834	276	21	it	it	PRON
fsr-3834	276	22	is	be	AUX
fsr-3834	276	23	to	to	PART
fsr-3834	276	24	convert	convert	VERB
fsr-3834	276	25	sub	sub	NOUN
fsr-3834	276	26	-	-	ADJ
fsr-3834	276	27	optimally	optimally	ADV
fsr-3834	276	28	in	in	ADP
fsr-3834	276	29	1998	1998	NUM
fsr-3834	276	30	.	.	PUNCT
fsr-3834	277	1	table	table	NOUN
fsr-3834	277	2	5	5	NUM
fsr-3834	277	3	illustrates	illustrate	VERB
fsr-3834	277	4	the	the	DET
fsr-3834	277	5	effect	effect	NOUN
fsr-3834	277	6	of	of	ADP
fsr-3834	277	7	investors	investor	NOUN
fsr-3834	277	8	falling	fall	VERB
fsr-3834	277	9	into	into	ADP
fsr-3834	277	10	the	the	DET
fsr-3834	277	11	15	15	NUM
fsr-3834	277	12	%	%	NOUN
fsr-3834	277	13	tax	tax	NOUN
fsr-3834	277	14	bracket	bracket	NOUN
fsr-3834	277	15	upon	upon	SCONJ
fsr-3834	277	16	retire	retire	NOUN
fsr-3834	277	17	ment	ment	NOUN
fsr-3834	277	18	.	.	PUNCT
fsr-3834	278	1	the	the	DET
fsr-3834	278	2	difference	difference	NOUN
fsr-3834	278	3	is	be	AUX
fsr-3834	278	4	significant	significant	ADJ
fsr-3834	278	5	.	.	PUNCT
fsr-3834	279	1	for	for	ADP
fsr-3834	279	2	investors	investor	NOUN
fsr-3834	279	3	dropping	drop	VERB
fsr-3834	279	4	into	into	ADP
fsr-3834	279	5	the	the	DET
fsr-3834	279	6	15	15	NUM
fsr-3834	279	7	%	%	NOUN
fsr-3834	279	8	tax	tax	NOUN
fsr-3834	279	9	rate	rate	NOUN
fsr-3834	279	10	conversion	conversion	NOUN
fsr-3834	279	11	is	be	AUX
fsr-3834	279	12	generally	generally	ADV
fsr-3834	279	13	not	not	PART
fsr-3834	279	14	beneficial	beneficial	ADJ
fsr-3834	279	15	unless	unless	SCONJ
fsr-3834	279	16	three	three	NUM
fsr-3834	279	17	conditions	condition	NOUN
fsr-3834	279	18	are	be	AUX
fsr-3834	279	19	met	meet	VERB
fsr-3834	279	20	:	:	PUNCT
fsr-3834	279	21	1	1	X
fsr-3834	279	22	)	)	PUNCT
fsr-3834	279	23	the	the	DET
fsr-3834	279	24	conversion	conversion	NOUN
fsr-3834	279	25	is	be	AUX
fsr-3834	279	26	done	do	VERB
fsr-3834	279	27	opti	opti	PROPN
fsr-3834	279	28	254	254	NUM
fsr-3834	279	29	financial	financial	ADJ
fsr-3834	279	30	services	service	NOUN
fsr-3834	279	31	review	review	NOUN
fsr-3834	279	32	6(4	6(4	NUM
fsr-3834	279	33	)	)	PUNCT
fsr-3834	279	34	1997	1997	NUM
fsr-3834	279	35	table	table	NOUN
fsr-3834	279	36	6	6	NUM
fsr-3834	279	37	after	after	ADP
fsr-3834	279	38	-	-	PUNCT
fsr-3834	279	39	tax	tax	NOUN
fsr-3834	279	40	future	future	ADJ
fsr-3834	279	41	values	value	NOUN
fsr-3834	279	42	of	of	ADP
fsr-3834	279	43	converted	convert	VERB
fsr-3834	279	44	roth	roth	NOUN
fsr-3834	279	45	iras	ira	NOUN
fsr-3834	279	46	divided	divide	VERB
fsr-3834	279	47	by	by	ADP
fsr-3834	279	48	after	after	ADP
fsr-3834	279	49	-	-	PUNCT
fsr-3834	279	50	tax	tax	NOUN
fsr-3834	279	51	future	future	ADJ
fsr-3834	279	52	values	value	NOUN
fsr-3834	279	53	of	of	ADP
fsr-3834	279	54	traditional	traditional	ADJ
fsr-3834	279	55	iras	ira	NOUN
fsr-3834	279	56	when	when	SCONJ
fsr-3834	279	57	the	the	DET
fsr-3834	279	58	tax	tax	NOUN
fsr-3834	279	59	rate	rate	NOUN
fsr-3834	279	60	on	on	ADP
fsr-3834	279	61	ordinary	ordinary	ADJ
fsr-3834	279	62	income	income	NOUN
fsr-3834	279	63	increases	increase	NOUN
fsr-3834	279	64	from	from	ADP
fsr-3834	279	65	15	15	NUM
fsr-3834	279	66	%	%	NOUN
fsr-3834	279	67	to	to	PART
fsr-3834	279	68	28	28	NUM
fsr-3834	279	69	%	%	NOUN
fsr-3834	279	70	upon	upon	SCONJ
fsr-3834	279	71	withdrawal	withdrawal	NOUN
fsr-3834	279	72	investment	investment	NOUN
fsr-3834	279	73	horizon	horizon	NOUN
fsr-3834	279	74	in	in	ADP
fsr-3834	279	75	years	year	NOUN
fsr-3834	279	76	(	(	PUNCT
fsr-3834	279	77	n	n	CCONJ
fsr-3834	279	78	)	)	PUNCT
fsr-3834	280	1	r	r	NOUN
fsr-3834	280	2	5	5	NUM
fsr-3834	280	3	io	io	NOUN
fsr-3834	280	4	15	15	NUM
fsr-3834	280	5	20	20	NUM
fsr-3834	280	6	2.5	2.5	NUM
fsr-3834	280	7	30	30	NUM
fsr-3834	280	8	35	35	NUM
fsr-3834	280	9	40	40	NUM
fsr-3834	280	10	1.218	1.218	NUM
fsr-3834	280	11	*	*	PUNCT
fsr-3834	280	12	1.227	1.227	NUM
fsr-3834	280	13	1.234	1.234	NUM
fsr-3834	280	14	1.241	1.241	NUM
fsr-3834	280	15	1.246	1.246	NUM
fsr-3834	280	16	1.252	1.252	NUM
fsr-3834	280	17	1.257	1.257	NUM
fsr-3834	280	18	1.261	1.261	NUM
fsr-3834	280	19	6	6	NUM
fsr-3834	280	20	%	%	NOUN
fsr-3834	280	21	1.192	1.192	NUM
fsr-3834	280	22	*	*	SYM
fsr-3834	280	23	*	*	PUNCT
fsr-3834	280	24	1.202	1.202	NUM
fsr-3834	280	25	1.210	1.210	NUM
fsr-3834	280	26	1.218	1.218	NUM
fsr-3834	280	27	1.224	1.224	NUM
fsr-3834	280	28	1.231	1.231	NUM
fsr-3834	280	29	1.236	1.236	NUM
fsr-3834	280	30	1.241	1.241	NUM
fsr-3834	280	31	1.208	1.208	NUM
fsr-3834	280	32	*	*	PUNCT
fsr-3834	280	33	*	*	PUNCT
fsr-3834	280	34	*	*	PUNCT
fsr-3834	280	35	1.208	1.208	NUM
fsr-3834	280	36	1.208	1.208	NUM
fsr-3834	280	37	1.208	1.208	NUM
fsr-3834	280	38	1.208	1.208	NUM
fsr-3834	280	39	1.208	1.208	NUM
fsr-3834	280	40	1.208	1.208	NUM
fsr-3834	280	41	1.208	1.208	NUM
fsr-3834	280	42	1.228	1.228	NUM
fsr-3834	280	43	1.238	1.238	NUM
fsr-3834	280	44	1.247	1.247	NUM
fsr-3834	280	45	1.254	1.254	NUM
fsr-3834	280	46	1.260	1.260	NUM
fsr-3834	280	47	1.266	1.266	NUM
fsr-3834	280	48	1.272	1.272	NUM
fsr-3834	280	49	1.277	1.277	NUM
fsr-3834	280	50	8	8	NUM
fsr-3834	280	51	%	%	NOUN
fsr-3834	280	52	1.195	1.195	NUM
fsr-3834	280	53	1.207	1.207	NUM
fsr-3834	280	54	1.217	1.217	NUM
fsr-3834	280	55	1.226	1.226	NUM
fsr-3834	280	56	1.234	1.234	NUM
fsr-3834	280	57	1.241	1.241	NUM
fsr-3834	280	58	1.247	1.247	NUM
fsr-3834	280	59	1.253	1.253	NUM
fsr-3834	280	60	1.216	1.216	NUM
fsr-3834	280	61	1.216	1.216	NUM
fsr-3834	280	62	1.216	1.216	NUM
fsr-3834	280	63	1.216	1.216	NUM
fsr-3834	280	64	1.216	1.216	NUM
fsr-3834	280	65	1.216	1.216	NUM
fsr-3834	280	66	1.216	1.216	NUM
fsr-3834	280	67	1.216	1.216	NUM
fsr-3834	280	68	1.238	1.238	NUM
fsr-3834	280	69	i.249	i.249	NOUN
fsr-3834	280	70	i.258	i.258	NUM
fsr-3834	280	71	1.266	1.266	NUM
fsr-3834	280	72	1.272	1.272	NUM
fsr-3834	280	73	1.278	1.278	NUM
fsr-3834	280	74	1.284	1.284	NUM
fsr-3834	280	75	1.289	1.289	NUM
fsr-3834	280	76	10	10	NUM
fsr-3834	280	77	%	%	NOUN
fsr-3834	280	78	1.198	1.198	NUM
fsr-3834	280	79	1.212	1.212	NUM
fsr-3834	280	80	1.223	1.223	NUM
fsr-3834	280	81	1.233	1.233	NUM
fsr-3834	280	82	1.242	1.242	NUM
fsr-3834	280	83	1.250	1.250	NUM
fsr-3834	280	84	1.257	1.257	NUM
fsr-3834	280	85	1.263	1.263	NUM
fsr-3834	280	86	1.224	1.224	NUM
fsr-3834	280	87	1.224	1.224	NUM
fsr-3834	280	88	1.224	1.224	NUM
fsr-3834	280	89	1.224	1.224	NUM
fsr-3834	280	90	1.224	1.224	NUM
fsr-3834	280	91	1.224	1.224	NUM
fsr-3834	280	92	1.224	1.224	NUM
fsr-3834	280	93	1.224	1.224	NUM
fsr-3834	280	94	1.246	1.246	NUM
fsr-3834	280	95	1.258	1.258	NUM
fsr-3834	280	96	1.267	1.267	NUM
fsr-3834	280	97	1.215	1.215	NUM
fsr-3834	280	98	1.283	1.283	NUM
fsr-3834	280	99	1.289	1.289	NUM
fsr-3834	280	100	1.295	1.295	NUM
fsr-3834	280	101	1.300	1.300	NUM
fsr-3834	280	102	12	12	NUM
fsr-3834	280	103	%	%	NOUN
fsr-3834	280	104	1.201	1.201	NUM
fsr-3834	280	105	1.216	1.216	NUM
fsr-3834	280	106	1.229	1.229	NUM
fsr-3834	280	107	1.240	1.240	NUM
fsr-3834	280	108	i.249	i.249	NOUN
fsr-3834	280	109	1.257	1.257	NUM
fsr-3834	280	110	1.265	1.265	NUM
fsr-3834	280	111	1.272	1.272	NUM
fsr-3834	280	112	1.231	1.231	NUM
fsr-3834	280	113	1.231	1.231	NUM
fsr-3834	280	114	1.231	1.231	NUM
fsr-3834	280	115	1.231	1.231	NUM
fsr-3834	280	116	1.231	1.231	NUM
fsr-3834	280	117	1.231	1.231	NUM
fsr-3834	280	118	1.231	1.231	NUM
fsr-3834	280	119	1.231	1.231	NUM
fsr-3834	280	120	i.254	i.254	NOUN
fsr-3834	280	121	1.266	1.266	NUM
fsr-3834	280	122	1.276	1.276	NUM
fsr-3834	280	123	1.284	1.284	NUM
fsr-3834	280	124	1.291	1.291	NUM
fsr-3834	280	125	1.298	1.298	NUM
fsr-3834	280	126	1.304	1.304	NUM
fsr-3834	280	127	1.310	1.310	NUM
fsr-3834	280	128	14	14	NUM
fsr-3834	280	129	%	%	NOUN
fsr-3834	280	130	1.203	1.203	NUM
fsr-3834	280	131	1.220	1.220	NUM
fsr-3834	280	132	1.234	1.234	NUM
fsr-3834	280	133	1.245	1.245	NUM
fsr-3834	280	134	1.255	1.255	NUM
fsr-3834	280	135	1.264	1.264	NUM
fsr-3834	280	136	1.212	1.212	NUM
fsr-3834	280	137	1.280	1.280	NUM
fsr-3834	280	138	i	i	PRON
fsr-3834	280	139	.237	.237	NUM
fsr-3834	280	140	i	i	PRON
fsr-3834	280	141	.237	.237	NUM
fsr-3834	280	142	1.237	1.237	NUM
fsr-3834	280	143	1.231	1.231	NUM
fsr-3834	280	144	1.237	1.237	NUM
fsr-3834	280	145	1.237	1.237	NUM
fsr-3834	280	146	1.237	1.237	NUM
fsr-3834	280	147	1.237	1.237	NUM
fsr-3834	280	148	1.261	1.261	NUM
fsr-3834	280	149	1.274	1.274	NUM
fsr-3834	280	150	1.284	1.284	NUM
fsr-3834	280	151	1.292	1.292	NUM
fsr-3834	280	152	1.299	1.299	NUM
fsr-3834	280	153	1.306	1.306	NUM
fsr-3834	280	154	1.312	1.312	NUM
fsr-3834	280	155	1.318	1.318	NUM
fsr-3834	280	156	16	16	NUM
fsr-3834	280	157	%	%	NOUN
fsr-3834	280	158	1.206	1.206	NUM
fsr-3834	280	159	1.224	1.224	NUM
fsr-3834	280	160	1.238	1.238	NUM
fsr-3834	280	161	1.250	1.250	NUM
fsr-3834	280	162	1.261	1.261	NUM
fsr-3834	280	163	1.210	1.210	NUM
fsr-3834	280	164	1.279	1.279	NUM
fsr-3834	280	165	1.287	1.287	NUM
fsr-3834	280	166	1.243	1.243	NUM
fsr-3834	280	167	1.243	1.243	NUM
fsr-3834	280	168	1.243	1.243	NUM
fsr-3834	280	169	1.243	1.243	NUM
fsr-3834	280	170	1.243	1.243	NUM
fsr-3834	280	171	i	i	PRON
fsr-3834	280	172	.243	.243	NUM
fsr-3834	280	173	1.243	1.243	NUM
fsr-3834	280	174	1.243	1.243	NUM
fsr-3834	280	175	notes	note	NOUN
fsr-3834	280	176	:	:	PUNCT
fsr-3834	280	177	*	*	PUNCT
fsr-3834	280	178	top	top	ADJ
fsr-3834	280	179	figures	figure	NOUN
fsr-3834	280	180	indicate	indicate	VERB
fsr-3834	280	181	optimally	optimally	ADV
fsr-3834	280	182	converted	convert	VERB
fsr-3834	280	183	iras	ira	NOUN
fsr-3834	280	184	in	in	ADP
fsr-3834	280	185	1998	1998	NUM
fsr-3834	280	186	.	.	PUNCT
fsr-3834	281	1	*	*	PUNCT
fsr-3834	281	2	*	*	PUNCT
fsr-3834	281	3	middle	middle	ADJ
fsr-3834	281	4	figures	figure	NOUN
fsr-3834	281	5	indicate	indicate	VERB
fsr-3834	281	6	optimally	optimally	ADV
fsr-3834	281	7	converted	convert	VERB
fsr-3834	281	8	iras	ira	NOUN
fsr-3834	281	9	after	after	ADP
fsr-3834	281	10	1998	1998	NUM
fsr-3834	281	11	.	.	PUNCT
fsr-3834	282	1	*	*	PUNCT
fsr-3834	282	2	*	*	PUNCT
fsr-3834	282	3	*	*	ADJ
fsr-3834	282	4	bottom	bottom	ADJ
fsr-3834	282	5	figures	figure	NOUN
fsr-3834	282	6	indicate	indicate	VERB
fsr-3834	282	7	sub	sub	ADJ
fsr-3834	282	8	-	-	ADJ
fsr-3834	282	9	optimally	optimally	ADV
fsr-3834	282	10	converted	convert	VERB
fsr-3834	282	11	iras	ira	NOUN
fsr-3834	282	12	in	in	ADP
fsr-3834	282	13	1998	1998	NUM
fsr-3834	282	14	.	.	PUNCT
fsr-3834	283	1	mally	mally	ADV
fsr-3834	283	2	,	,	PUNCT
fsr-3834	283	3	2	2	X
fsr-3834	283	4	)	)	PUNCT
fsr-3834	283	5	the	the	DET
fsr-3834	283	6	time	time	NOUN
fsr-3834	283	7	horizon	horizon	NOUN
fsr-3834	283	8	is	be	AUX
fsr-3834	283	9	long	long	ADJ
fsr-3834	283	10	,	,	PUNCT
fsr-3834	283	11	and	and	CCONJ
fsr-3834	283	12	3	3	X
fsr-3834	283	13	)	)	PUNCT
fsr-3834	283	14	the	the	DET
fsr-3834	283	15	expected	expect	VERB
fsr-3834	283	16	return	return	NOUN
fsr-3834	283	17	is	be	AUX
fsr-3834	283	18	high	high	ADJ
fsr-3834	283	19	.	.	PUNCT
fsr-3834	284	1	otherwise	otherwise	ADV
fsr-3834	284	2	,	,	PUNCT
fsr-3834	284	3	many	many	ADJ
fsr-3834	284	4	of	of	ADP
fsr-3834	284	5	the	the	DET
fsr-3834	284	6	same	same	ADJ
fsr-3834	284	7	trends	trend	NOUN
fsr-3834	284	8	are	be	AUX
fsr-3834	284	9	present	present	ADJ
fsr-3834	284	10	.	.	PUNCT
fsr-3834	285	1	for	for	ADP
fsr-3834	285	2	example	example	NOUN
fsr-3834	285	3	,	,	PUNCT
fsr-3834	285	4	the	the	DET
fsr-3834	285	5	value	value	NOUN
fsr-3834	285	6	of	of	ADP
fsr-3834	285	7	conversion	conversion	NOUN
fsr-3834	285	8	increases	increase	NOUN
fsr-3834	285	9	with	with	ADP
fsr-3834	285	10	the	the	DET
fsr-3834	285	11	time	time	NOUN
fsr-3834	285	12	horizon	horizon	NOUN
fsr-3834	285	13	and	and	CCONJ
fsr-3834	285	14	return	return	VERB
fsr-3834	285	15	.	.	PUNCT
fsr-3834	286	1	for	for	ADP
fsr-3834	286	2	short	short	ADJ
fsr-3834	286	3	time	time	NOUN
fsr-3834	286	4	horizons	horizon	NOUN
fsr-3834	286	5	and	and	CCONJ
fsr-3834	286	6	low	low	ADJ
fsr-3834	286	7	expected	expect	VERB
fsr-3834	286	8	returns	return	NOUN
fsr-3834	286	9	,	,	PUNCT
fsr-3834	286	10	the	the	DET
fsr-3834	286	11	marginal	marginal	ADJ
fsr-3834	286	12	value	value	NOUN
fsr-3834	286	13	of	of	ADP
fsr-3834	286	14	optimal	optimal	ADJ
fsr-3834	286	15	conversion	conversion	NOUN
fsr-3834	286	16	is	be	AUX
fsr-3834	286	17	less	less	ADJ
fsr-3834	286	18	than	than	ADP
fsr-3834	286	19	the	the	DET
fsr-3834	286	20	marginal	marginal	ADJ
fsr-3834	286	21	value	value	NOUN
fsr-3834	286	22	of	of	ADP
fsr-3834	286	23	conversion	conversion	NOUN
fsr-3834	286	24	in	in	ADP
fsr-3834	286	25	1998	1998	NUM
fsr-3834	286	26	.	.	PUNCT
fsr-3834	287	1	for	for	ADP
fsr-3834	287	2	long	long	ADJ
fsr-3834	287	3	time	time	NOUN
fsr-3834	287	4	horizons	horizon	NOUN
fsr-3834	287	5	or	or	CCONJ
fsr-3834	287	6	high	high	ADJ
fsr-3834	287	7	returns	return	NOUN
fsr-3834	287	8	,	,	PUNCT
fsr-3834	287	9	it	it	PRON
fsr-3834	287	10	is	be	AUX
fsr-3834	287	11	more	more	ADV
fsr-3834	287	12	important	important	ADJ
fsr-3834	287	13	to	to	PART
fsr-3834	287	14	convert	convert	VERB
fsr-3834	287	15	optimally	optimally	ADV
fsr-3834	287	16	than	than	SCONJ
fsr-3834	287	17	it	it	PRON
fsr-3834	287	18	is	be	AUX
fsr-3834	287	19	to	to	PART
fsr-3834	287	20	convert	convert	VERB
fsr-3834	287	21	sub	sub	NOUN
fsr-3834	287	22	optimally	optimally	ADV
fsr-3834	287	23	in	in	ADP
fsr-3834	287	24	1998	1998	NUM
fsr-3834	287	25	.	.	PUNCT
fsr-3834	288	1	investors	investor	NOUN
fsr-3834	288	2	with	with	ADP
fsr-3834	288	3	3	3	NUM
fsr-3834	288	4	1	1	NUM
fsr-3834	288	5	%	%	NOUN
fsr-3834	288	6	tax	tax	NOUN
fsr-3834	288	7	rates	rate	NOUN
fsr-3834	288	8	generally	generally	ADV
fsr-3834	288	9	do	do	AUX
fsr-3834	288	10	not	not	PART
fsr-3834	288	11	have	have	VERB
fsr-3834	288	12	the	the	DET
fsr-3834	288	13	option	option	NOUN
fsr-3834	288	14	to	to	PART
fsr-3834	288	15	convert	convert	VERB
fsr-3834	288	16	since	since	SCONJ
fsr-3834	288	17	the	the	DET
fsr-3834	288	18	agi	agi	NOUN
fsr-3834	288	19	limit	limit	NOUN
fsr-3834	288	20	is	be	AUX
fsr-3834	288	21	$	$	SYM
fsr-3834	288	22	100,000	100,000	NUM
fsr-3834	288	23	.	.	PUNCT
fsr-3834	289	1	according	accord	VERB
fsr-3834	289	2	to	to	ADP
fsr-3834	289	3	table	table	NOUN
fsr-3834	289	4	6	6	NUM
fsr-3834	289	5	,	,	PUNCT
fsr-3834	289	6	however	however	ADV
fsr-3834	289	7	,	,	PUNCT
fsr-3834	289	8	investors	investor	NOUN
fsr-3834	289	9	in	in	ADP
fsr-3834	289	10	the	the	DET
fsr-3834	289	11	15	15	NUM
fsr-3834	289	12	%	%	NOUN
fsr-3834	289	13	tax	tax	NOUN
fsr-3834	289	14	bracket	bracket	NOUN
fsr-3834	289	15	who	who	PRON
fsr-3834	289	16	expect	expect	VERB
fsr-3834	289	17	to	to	PART
fsr-3834	289	18	be	be	AUX
fsr-3834	289	19	in	in	ADP
fsr-3834	289	20	the	the	DET
fsr-3834	289	21	28	28	NUM
fsr-3834	289	22	%	%	NOUN
fsr-3834	289	23	bracket	bracket	NOUN
fsr-3834	289	24	upon	upon	SCONJ
fsr-3834	289	25	withdrawal	withdrawal	NOUN
fsr-3834	289	26	should	should	AUX
fsr-3834	289	27	almost	almost	ADV
fsr-3834	289	28	always	always	ADV
fsr-3834	289	29	convert	convert	VERB
fsr-3834	289	30	traditional	traditional	ADJ
fsr-3834	289	31	iras	ira	NOUN
fsr-3834	289	32	to	to	ADP
fsr-3834	289	33	roth	roth	PROPN
fsr-3834	289	34	iras	ira	NOUN
fsr-3834	289	35	.	.	PUNCT
fsr-3834	290	1	again	again	ADV
fsr-3834	290	2	,	,	PUNCT
fsr-3834	290	3	the	the	DET
fsr-3834	290	4	same	same	ADJ
fsr-3834	290	5	trends	trend	NOUN
fsr-3834	290	6	prevail	prevail	VERB
fsr-3834	290	7	.	.	PUNCT
fsr-3834	291	1	v.	v.	ADP
fsr-3834	291	2	conclusion	conclusion	NOUN
fsr-3834	291	3	according	accord	VERB
fsr-3834	291	4	to	to	ADP
fsr-3834	291	5	the	the	DET
fsr-3834	291	6	panel	panel	NOUN
fsr-3834	291	7	study	study	NOUN
fsr-3834	291	8	of	of	ADP
fsr-3834	291	9	income	income	NOUN
fsr-3834	291	10	dynamics	dynamic	NOUN
fsr-3834	291	11	(	(	PUNCT
fsr-3834	291	12	psid	psid	ADJ
fsr-3834	291	13	)	)	PUNCT
fsr-3834	291	14	as	as	SCONJ
fsr-3834	291	15	interpreted	interpret	VERB
fsr-3834	291	16	by	by	ADP
fsr-3834	291	17	bemheim	bemheim	NOUN
fsr-3834	291	18	,	,	PUNCT
fsr-3834	291	19	skinner	skinner	NOUN
fsr-3834	291	20	,	,	PUNCT
fsr-3834	291	21	and	and	CCONJ
fsr-3834	291	22	wienberg	wienberg	PROPN
fsr-3834	291	23	(	(	PUNCT
fsr-3834	291	24	1997	1997	NUM
fsr-3834	291	25	)	)	PUNCT
fsr-3834	291	26	,	,	PUNCT
fsr-3834	291	27	on	on	ADP
fsr-3834	291	28	average	average	ADJ
fsr-3834	291	29	,	,	PUNCT
fsr-3834	291	30	retirement	retirement	NOUN
fsr-3834	291	31	income	income	NOUN
fsr-3834	291	32	is	be	AUX
fsr-3834	291	33	about	about	ADV
fsr-3834	291	34	64	64	NUM
fsr-3834	291	35	%	%	NOUN
fsr-3834	291	36	of	of	ADP
fsr-3834	291	37	pre	pre	ADJ
fsr-3834	291	38	-	-	ADJ
fsr-3834	291	39	retire	retire	ADJ
fsr-3834	291	40	ment	ment	ADJ
fsr-3834	291	41	income	income	NOUN
fsr-3834	291	42	,	,	PUNCT
fsr-3834	291	43	suggesting	suggest	VERB
fsr-3834	291	44	that	that	SCONJ
fsr-3834	291	45	marginal	marginal	ADJ
fsr-3834	291	46	tax	tax	NOUN
fsr-3834	291	47	rates	rate	NOUN
fsr-3834	291	48	for	for	ADP
fsr-3834	291	49	retirees	retiree	NOUN
fsr-3834	291	50	are	be	AUX
fsr-3834	291	51	likely	likely	ADJ
fsr-3834	291	52	to	to	PART
fsr-3834	291	53	fall	fall	VERB
fsr-3834	291	54	over	over	ADP
fsr-3834	291	55	their	their	PRON
fsr-3834	291	56	investment	investment	NOUN
fsr-3834	291	57	horizon	horizon	NOUN
fsr-3834	291	58	.	.	PUNCT
fsr-3834	292	1	in	in	ADP
fsr-3834	292	2	this	this	DET
fsr-3834	292	3	paper	paper	NOUN
fsr-3834	292	4	,	,	PUNCT
fsr-3834	292	5	we	we	PRON
fsr-3834	292	6	analyze	analyze	VERB
fsr-3834	292	7	the	the	DET
fsr-3834	292	8	effect	effect	NOUN
fsr-3834	292	9	of	of	ADP
fsr-3834	292	10	declining	decline	VERB
fsr-3834	292	11	withdrawal	withdrawal	NOUN
fsr-3834	292	12	tax	tax	NOUN
fsr-3834	292	13	rates	rate	NOUN
fsr-3834	292	14	on	on	ADP
fsr-3834	292	15	an	an	DET
fsr-3834	292	16	investor	investor	NOUN
fsr-3834	292	17	’s	’s	PART
fsr-3834	292	18	choice	choice	NOUN
fsr-3834	292	19	between	between	ADP
fsr-3834	292	20	taxable	taxable	ADJ
fsr-3834	292	21	mutual	mutual	ADJ
fsr-3834	292	22	fund	fund	NOUN
fsr-3834	292	23	investments	investment	NOUN
fsr-3834	292	24	and	and	CCONJ
fsr-3834	292	25	similar	similar	ADJ
fsr-3834	292	26	investments	investment	NOUN
fsr-3834	292	27	in	in	ADP
fsr-3834	292	28	a	a	DET
fsr-3834	292	29	nondeductible	nondeductible	ADJ
fsr-3834	292	30	ira	ira	PROPN
fsr-3834	292	31	.	.	PUNCT
fsr-3834	293	1	we	we	PRON
fsr-3834	293	2	assume	assume	VERB
fsr-3834	293	3	capital	capital	NOUN
fsr-3834	293	4	gains	gain	NOUN
fsr-3834	293	5	are	be	AUX
fsr-3834	293	6	taxed	tax	VERB
fsr-3834	293	7	at	at	ADP
fsr-3834	293	8	20	20	NUM
fsr-3834	293	9	%	%	NOUN
fsr-3834	293	10	,	,	PUNCT
fsr-3834	293	11	the	the	DET
fsr-3834	293	12	new	new	ADJ
fsr-3834	293	13	rate	rate	NOUN
fsr-3834	293	14	established	establish	VERB
fsr-3834	293	15	by	by	ADP
fsr-3834	293	16	the	the	DET
fsr-3834	293	17	act	act	NOUN
fsr-3834	293	18	and	and	CCONJ
fsr-3834	293	19	find	find	VERB
fsr-3834	293	20	that	that	SCONJ
fsr-3834	293	21	as	as	SCONJ
fsr-3834	293	22	the	the	DET
fsr-3834	293	23	withdrawal	withdrawal	NOUN
fsr-3834	293	24	tax	tax	NOUN
fsr-3834	293	25	rate	rate	NOUN
fsr-3834	293	26	decreases	decrease	VERB
fsr-3834	293	27	,	,	PUNCT
fsr-3834	293	28	the	the	DET
fsr-3834	293	29	advantage	advantage	NOUN
fsr-3834	293	30	of	of	ADP
fsr-3834	293	31	paying	pay	VERB
fsr-3834	293	32	the	the	DET
fsr-3834	293	33	ira	ira	PROPN
fsr-3834	293	34	contributions	contribution	NOUN
fsr-3834	293	35	and	and	CCONJ
fsr-3834	293	36	conversions	conversion	NOUN
fsr-3834	293	37	255	255	NUM
fsr-3834	293	38	lower	low	ADJ
fsr-3834	293	39	20	20	NUM
fsr-3834	293	40	%	%	NOUN
fsr-3834	293	41	capital	capital	NOUN
fsr-3834	293	42	gains	gain	NOUN
fsr-3834	293	43	tax	tax	NOUN
fsr-3834	293	44	early	early	ADV
fsr-3834	293	45	is	be	AUX
fsr-3834	293	46	reduced	reduce	VERB
fsr-3834	293	47	.	.	PUNCT
fsr-3834	294	1	hence	hence	ADV
fsr-3834	294	2	,	,	PUNCT
fsr-3834	294	3	the	the	DET
fsr-3834	294	4	relative	relative	ADJ
fsr-3834	294	5	attractiveness	attractiveness	NOUN
fsr-3834	294	6	of	of	ADP
fsr-3834	294	7	the	the	DET
fsr-3834	294	8	tax	tax	NOUN
fsr-3834	294	9	able	able	ADJ
fsr-3834	294	10	mutual	mutual	ADJ
fsr-3834	294	11	fund	fund	NOUN
fsr-3834	294	12	is	be	AUX
fsr-3834	294	13	reduced	reduce	VERB
fsr-3834	294	14	and	and	CCONJ
fsr-3834	294	15	the	the	DET
fsr-3834	294	16	nondeductible	nondeductible	ADJ
fsr-3834	294	17	ira	ira	PROPN
fsr-3834	294	18	becomes	become	VERB
fsr-3834	294	19	relatively	relatively	ADV
fsr-3834	294	20	more	more	ADV
fsr-3834	294	21	attractive	attractive	ADJ
fsr-3834	294	22	than	than	ADP
fsr-3834	294	23	when	when	SCONJ
fsr-3834	294	24	the	the	DET
fsr-3834	294	25	withdrawal	withdrawal	NOUN
fsr-3834	294	26	tax	tax	NOUN
fsr-3834	294	27	rate	rate	NOUN
fsr-3834	294	28	remains	remain	VERB
fsr-3834	294	29	constant	constant	ADJ
fsr-3834	294	30	.	.	PUNCT
fsr-3834	295	1	investors	investor	NOUN
fsr-3834	295	2	that	that	PRON
fsr-3834	295	3	anticipate	anticipate	VERB
fsr-3834	295	4	a	a	DET
fsr-3834	295	5	lower	low	ADJ
fsr-3834	295	6	tax	tax	NOUN
fsr-3834	295	7	rate	rate	NOUN
fsr-3834	295	8	during	during	ADP
fsr-3834	295	9	withdrawal	withdrawal	NOUN
fsr-3834	295	10	will	will	AUX
fsr-3834	295	11	favor	favor	VERB
fsr-3834	295	12	a	a	DET
fsr-3834	295	13	wider	wide	ADJ
fsr-3834	295	14	range	range	NOUN
fsr-3834	295	15	of	of	ADP
fsr-3834	295	16	mutual	mutual	ADJ
fsr-3834	295	17	funds	fund	NOUN
fsr-3834	295	18	in	in	ADP
fsr-3834	295	19	nondeductible	nondeductible	ADJ
fsr-3834	295	20	iras	ira	NOUN
fsr-3834	295	21	rather	rather	ADV
fsr-3834	295	22	than	than	ADP
fsr-3834	295	23	taxable	taxable	ADJ
fsr-3834	295	24	accounts	account	NOUN
fsr-3834	295	25	.	.	PUNCT
fsr-3834	296	1	with	with	ADP
fsr-3834	296	2	an	an	DET
fsr-3834	296	3	expected	expect	VERB
fsr-3834	296	4	return	return	NOUN
fsr-3834	296	5	of	of	ADP
fsr-3834	296	6	approximately	approximately	ADV
fsr-3834	296	7	15	15	NUM
fsr-3834	296	8	%	%	NOUN
fsr-3834	296	9	,	,	PUNCT
fsr-3834	296	10	fund	fund	NOUN
fsr-3834	296	11	inves	inve	VERB
fsr-3834	296	12	tors	tor	NOUN
fsr-3834	296	13	with	with	ADP
fsr-3834	296	14	horizons	horizon	NOUN
fsr-3834	296	15	of	of	ADP
fsr-3834	296	16	at	at	ADV
fsr-3834	296	17	least	least	ADV
fsr-3834	296	18	ten	ten	NUM
fsr-3834	296	19	or	or	CCONJ
fsr-3834	296	20	fifteen	fifteen	NUM
fsr-3834	296	21	years	year	NOUN
fsr-3834	296	22	should	should	AUX
fsr-3834	296	23	choose	choose	VERB
fsr-3834	296	24	nondeductible	nondeductible	ADJ
fsr-3834	296	25	iras	ira	NOUN
fsr-3834	296	26	.	.	PUNCT
fsr-3834	297	1	for	for	ADP
fsr-3834	297	2	investors	investor	NOUN
fsr-3834	297	3	that	that	PRON
fsr-3834	297	4	fall	fall	VERB
fsr-3834	297	5	into	into	ADP
fsr-3834	297	6	the	the	DET
fsr-3834	297	7	15	15	NUM
fsr-3834	297	8	%	%	NOUN
fsr-3834	297	9	tax	tax	NOUN
fsr-3834	297	10	bracket	bracket	NOUN
fsr-3834	297	11	,	,	PUNCT
fsr-3834	297	12	the	the	DET
fsr-3834	297	13	nondeductible	nondeductible	ADJ
fsr-3834	297	14	ira	ira	PROPN
fsr-3834	297	15	will	will	AUX
fsr-3834	297	16	always	always	ADV
fsr-3834	297	17	yield	yield	VERB
fsr-3834	297	18	a	a	DET
fsr-3834	297	19	higher	high	ADJ
fsr-3834	297	20	after	after	ADP
fsr-3834	297	21	-	-	PUNCT
fsr-3834	297	22	tax	tax	NOUN
fsr-3834	297	23	future	future	ADJ
fsr-3834	297	24	value	value	NOUN
fsr-3834	297	25	.	.	PUNCT
fsr-3834	298	1	regarding	regard	VERB
fsr-3834	298	2	conversion	conversion	NOUN
fsr-3834	298	3	of	of	ADP
fsr-3834	298	4	traditional	traditional	ADJ
fsr-3834	298	5	iras	ira	NOUN
fsr-3834	298	6	to	to	ADP
fsr-3834	298	7	roth	roth	PROPN
fsr-3834	298	8	iras	ira	NOUN
fsr-3834	298	9	,	,	PUNCT
fsr-3834	298	10	we	we	PRON
fsr-3834	298	11	find	find	VERB
fsr-3834	298	12	it	it	PRON
fsr-3834	298	13	is	be	AUX
fsr-3834	298	14	optimal	optimal	ADJ
fsr-3834	298	15	for	for	SCONJ
fsr-3834	298	16	inves	inve	NOUN
fsr-3834	298	17	tors	tor	NOUN
fsr-3834	298	18	to	to	PART
fsr-3834	298	19	pay	pay	VERB
fsr-3834	298	20	the	the	DET
fsr-3834	298	21	conversion	conversion	NOUN
fsr-3834	298	22	tax	tax	NOUN
fsr-3834	298	23	with	with	ADP
fsr-3834	298	24	dollars	dollar	NOUN
fsr-3834	298	25	that	that	PRON
fsr-3834	298	26	would	would	AUX
fsr-3834	298	27	not	not	PART
fsr-3834	298	28	qualify	qualify	VERB
fsr-3834	298	29	for	for	ADP
fsr-3834	298	30	tax	tax	NOUN
fsr-3834	298	31	deferment	deferment	NOUN
fsr-3834	298	32	rather	rather	ADV
fsr-3834	298	33	than	than	ADP
fsr-3834	298	34	using	use	VERB
fsr-3834	298	35	ira	ira	PROPN
fsr-3834	298	36	assets	asset	NOUN
fsr-3834	298	37	.	.	PUNCT
fsr-3834	299	1	investors	investor	NOUN
fsr-3834	299	2	who	who	PRON
fsr-3834	299	3	are	be	AUX
fsr-3834	299	4	likely	likely	ADJ
fsr-3834	299	5	to	to	PART
fsr-3834	299	6	remain	remain	VERB
fsr-3834	299	7	in	in	ADP
fsr-3834	299	8	the	the	DET
fsr-3834	299	9	28	28	NUM
fsr-3834	299	10	%	%	NOUN
fsr-3834	299	11	tax	tax	NOUN
fsr-3834	299	12	bracket	bracket	NOUN
fsr-3834	299	13	should	should	AUX
fsr-3834	299	14	almost	almost	ADV
fsr-3834	299	15	always	always	ADV
fsr-3834	299	16	convert	convert	VERB
fsr-3834	299	17	.	.	PUNCT
fsr-3834	300	1	also	also	ADV
fsr-3834	300	2	,	,	PUNCT
fsr-3834	300	3	the	the	DET
fsr-3834	300	4	value	value	NOUN
fsr-3834	300	5	of	of	ADP
fsr-3834	300	6	converting	convert	VERB
fsr-3834	300	7	from	from	ADP
fsr-3834	300	8	a	a	DET
fsr-3834	300	9	traditional	traditional	ADJ
fsr-3834	300	10	ira	ira	PROPN
fsr-3834	300	11	to	to	ADP
fsr-3834	300	12	a	a	DET
fsr-3834	300	13	roth	roth	PROPN
fsr-3834	300	14	ira	ira	PROPN
fsr-3834	300	15	increases	increase	VERB
fsr-3834	300	16	as	as	ADP
fsr-3834	300	17	the	the	DET
fsr-3834	300	18	investment	investment	NOUN
fsr-3834	300	19	horizon	horizon	NOUN
fsr-3834	300	20	and	and	CCONJ
fsr-3834	300	21	rate	rate	NOUN
fsr-3834	300	22	of	of	ADP
fsr-3834	300	23	return	return	NOUN
fsr-3834	300	24	increase	increase	NOUN
fsr-3834	300	25	.	.	PUNCT
fsr-3834	301	1	for	for	ADP
fsr-3834	301	2	short	short	ADJ
fsr-3834	301	3	time	time	NOUN
fsr-3834	301	4	horizons	horizon	NOUN
fsr-3834	301	5	and	and	CCONJ
fsr-3834	301	6	low	low	ADJ
fsr-3834	301	7	expected	expect	VERB
fsr-3834	301	8	returns	return	NOUN
fsr-3834	301	9	,	,	PUNCT
fsr-3834	301	10	the	the	DET
fsr-3834	301	11	marginal	marginal	ADJ
fsr-3834	301	12	value	value	NOUN
fsr-3834	301	13	of	of	ADP
fsr-3834	301	14	conversion	conversion	NOUN
fsr-3834	301	15	in	in	ADP
fsr-3834	301	16	1998	1998	NUM
fsr-3834	301	17	is	be	AUX
fsr-3834	301	18	greater	great	ADJ
fsr-3834	301	19	than	than	ADP
fsr-3834	301	20	the	the	DET
fsr-3834	301	21	marginal	marginal	ADJ
fsr-3834	301	22	value	value	NOUN
fsr-3834	301	23	of	of	ADP
fsr-3834	301	24	optimal	optimal	ADJ
fsr-3834	301	25	conversion	conversion	NOUN
fsr-3834	301	26	.	.	PUNCT
fsr-3834	302	1	for	for	ADP
fsr-3834	302	2	long	long	ADJ
fsr-3834	302	3	time	time	NOUN
fsr-3834	302	4	horizons	horizon	NOUN
fsr-3834	302	5	or	or	CCONJ
fsr-3834	302	6	high	high	ADJ
fsr-3834	302	7	returns	return	NOUN
fsr-3834	302	8	,	,	PUNCT
fsr-3834	302	9	it	it	PRON
fsr-3834	302	10	is	be	AUX
fsr-3834	302	11	more	more	ADV
fsr-3834	302	12	important	important	ADJ
fsr-3834	302	13	to	to	PART
fsr-3834	302	14	convert	convert	VERB
fsr-3834	302	15	optimally	optimally	ADV
fsr-3834	302	16	than	than	SCONJ
fsr-3834	302	17	it	it	PRON
fsr-3834	302	18	is	be	AUX
fsr-3834	302	19	to	to	PART
fsr-3834	302	20	convert	convert	VERB
fsr-3834	302	21	sub	sub	NOUN
fsr-3834	302	22	-	-	ADJ
fsr-3834	302	23	optimally	optimally	ADV
fsr-3834	302	24	in	in	ADP
fsr-3834	302	25	1998	1998	NUM
fsr-3834	302	26	.	.	PUNCT
fsr-3834	303	1	for	for	ADP
fsr-3834	303	2	investors	investor	NOUN
fsr-3834	303	3	dropping	drop	VERB
fsr-3834	303	4	into	into	ADP
fsr-3834	303	5	the	the	DET
fsr-3834	303	6	15	15	NUM
fsr-3834	303	7	%	%	NOUN
fsr-3834	303	8	tax	tax	NOUN
fsr-3834	303	9	bracket	bracket	NOUN
fsr-3834	303	10	,	,	PUNCT
fsr-3834	303	11	conversion	conversion	NOUN
fsr-3834	303	12	is	be	AUX
fsr-3834	303	13	generally	generally	ADV
fsr-3834	303	14	not	not	PART
fsr-3834	303	15	beneficial	beneficial	ADJ
fsr-3834	303	16	unless	unless	SCONJ
fsr-3834	303	17	the	the	DET
fsr-3834	303	18	conversion	conversion	NOUN
fsr-3834	303	19	is	be	AUX
fsr-3834	303	20	done	do	VERB
fsr-3834	303	21	optimally	optimally	ADV
fsr-3834	303	22	,	,	PUNCT
fsr-3834	303	23	the	the	DET
fsr-3834	303	24	time	time	NOUN
fsr-3834	303	25	horizon	horizon	NOUN
fsr-3834	303	26	is	be	AUX
fsr-3834	303	27	long	long	ADJ
fsr-3834	303	28	,	,	PUNCT
fsr-3834	303	29	and	and	CCONJ
fsr-3834	303	30	the	the	DET
fsr-3834	303	31	expected	expect	VERB
fsr-3834	303	32	return	return	NOUN
fsr-3834	303	33	is	be	AUX
fsr-3834	303	34	high	high	ADJ
fsr-3834	303	35	.	.	PUNCT
fsr-3834	304	1	young	young	ADJ
fsr-3834	304	2	investors	investor	NOUN
fsr-3834	304	3	already	already	ADV
fsr-3834	304	4	in	in	ADP
fsr-3834	304	5	the	the	DET
fsr-3834	304	6	15	15	NUM
fsr-3834	304	7	%	%	NOUN
fsr-3834	304	8	tax	tax	NOUN
fsr-3834	304	9	bracket	bracket	NOUN
fsr-3834	304	10	who	who	PRON
fsr-3834	304	11	expect	expect	VERB
fsr-3834	304	12	tax	tax	NOUN
fsr-3834	304	13	rates	rate	NOUN
fsr-3834	304	14	to	to	PART
fsr-3834	304	15	rise	rise	VERB
fsr-3834	304	16	would	would	AUX
fsr-3834	304	17	almost	almost	ADV
fsr-3834	304	18	always	always	ADV
fsr-3834	304	19	find	find	VERB
fsr-3834	304	20	con	con	NOUN
fsr-3834	304	21	version	version	NOUN
fsr-3834	304	22	beneficial	beneficial	ADJ
fsr-3834	304	23	.	.	PUNCT
fsr-3834	305	1	the	the	DET
fsr-3834	305	2	analysis	analysis	NOUN
fsr-3834	305	3	present	present	ADJ
fsr-3834	305	4	here	here	ADV
fsr-3834	305	5	is	be	AUX
fsr-3834	305	6	limited	limit	VERB
fsr-3834	305	7	in	in	ADP
fsr-3834	305	8	that	that	SCONJ
fsr-3834	305	9	it	it	PRON
fsr-3834	305	10	ignores	ignore	VERB
fsr-3834	305	11	the	the	DET
fsr-3834	305	12	uncertainty	uncertainty	NOUN
fsr-3834	305	13	associated	associate	VERB
fsr-3834	305	14	with	with	ADP
fsr-3834	305	15	future	future	ADJ
fsr-3834	305	16	tax	tax	NOUN
fsr-3834	305	17	rates	rate	NOUN
fsr-3834	305	18	,	,	PUNCT
fsr-3834	305	19	nor	nor	CCONJ
fsr-3834	305	20	does	do	AUX
fsr-3834	305	21	it	it	PRON
fsr-3834	305	22	account	account	VERB
fsr-3834	305	23	for	for	ADP
fsr-3834	305	24	the	the	DET
fsr-3834	305	25	premature	premature	ADJ
fsr-3834	305	26	10	10	NUM
fsr-3834	305	27	%	%	NOUN
fsr-3834	305	28	withdrawal	withdrawal	NOUN
fsr-3834	305	29	penalty	penalty	NOUN
fsr-3834	305	30	.	.	PUNCT
fsr-3834	306	1	further	further	ADJ
fsr-3834	306	2	investigations	investigation	NOUN
fsr-3834	306	3	can	can	AUX
fsr-3834	306	4	also	also	ADV
fsr-3834	306	5	focus	focus	VERB
fsr-3834	306	6	on	on	ADP
fsr-3834	306	7	options	option	NOUN
fsr-3834	306	8	that	that	PRON
fsr-3834	306	9	ira	ira	PROPN
fsr-3834	306	10	investors	investor	NOUN
fsr-3834	306	11	receive	receive	VERB
fsr-3834	306	12	and	and	CCONJ
fsr-3834	306	13	give	give	VERB
fsr-3834	306	14	up	up	ADP
fsr-3834	306	15	.	.	PUNCT
fsr-3834	307	1	by	by	ADP
fsr-3834	307	2	using	use	VERB
fsr-3834	307	3	an	an	DET
fsr-3834	307	4	ira	ira	PROPN
fsr-3834	307	5	account	account	NOUN
fsr-3834	307	6	,	,	PUNCT
fsr-3834	307	7	the	the	DET
fsr-3834	307	8	investor	investor	NOUN
fsr-3834	307	9	gives	give	VERB
fsr-3834	307	10	up	up	ADP
fsr-3834	307	11	the	the	DET
fsr-3834	307	12	option	option	NOUN
fsr-3834	307	13	to	to	PART
fsr-3834	307	14	sell	sell	VERB
fsr-3834	307	15	an	an	DET
fsr-3834	307	16	asset	asset	NOUN
fsr-3834	307	17	to	to	PART
fsr-3834	307	18	realize	realize	VERB
fsr-3834	307	19	a	a	DET
fsr-3834	307	20	capital	capital	NOUN
fsr-3834	307	21	tax	tax	NOUN
fsr-3834	307	22	loss	loss	NOUN
fsr-3834	307	23	.	.	PUNCT
fsr-3834	308	1	future	future	ADJ
fsr-3834	308	2	research	research	NOUN
fsr-3834	308	3	can	can	AUX
fsr-3834	308	4	focus	focus	VERB
fsr-3834	308	5	on	on	ADP
fsr-3834	308	6	these	these	DET
fsr-3834	308	7	issues	issue	NOUN
fsr-3834	308	8	.	.	PUNCT
fsr-3834	309	1	nonetheless	nonetheless	ADV
fsr-3834	309	2	,	,	PUNCT
fsr-3834	309	3	this	this	DET
fsr-3834	309	4	paper	paper	NOUN
fsr-3834	309	5	serves	serve	VERB
fsr-3834	309	6	as	as	ADP
fsr-3834	309	7	a	a	DET
fsr-3834	309	8	useful	useful	ADJ
fsr-3834	309	9	guide	guide	NOUN
fsr-3834	309	10	for	for	ADP
fsr-3834	309	11	individual	individual	ADJ
fsr-3834	309	12	retirement	retirement	NOUN
fsr-3834	309	13	planning	planning	NOUN
fsr-3834	309	14	and	and	CCONJ
fsr-3834	309	15	for	for	ADP
fsr-3834	309	16	making	make	VERB
fsr-3834	309	17	decisions	decision	NOUN
fsr-3834	309	18	under	under	ADP
fsr-3834	309	19	the	the	DET
fsr-3834	309	20	new	new	ADJ
fsr-3834	309	21	tax	tax	NOUN
fsr-3834	309	22	laws	law	NOUN
fsr-3834	309	23	.	.	PUNCT
fsr-3834	310	1	references	reference	NOUN
fsr-3834	310	2	bernheim	bernheim	PROPN
fsr-3834	310	3	,	,	PUNCT
fsr-3834	310	4	b.d	b.d	PROPN
fsr-3834	310	5	.	.	PROPN
fsr-3834	310	6	,	,	PUNCT
fsr-3834	310	7	skinner	skinner	PROPN
fsr-3834	310	8	,	,	PUNCT
fsr-3834	310	9	j.s	j.s	PROPN
fsr-3834	310	10	.	.	PROPN
fsr-3834	310	11	,	,	PUNCT
fsr-3834	310	12	&	&	CCONJ
fsr-3834	310	13	wienberg	wienberg	PROPN
fsr-3834	310	14	,	,	PUNCT
fsr-3834	310	15	s.	s.	PROPN
fsr-3834	310	16	(	(	PUNCT
fsr-3834	310	17	1997	1997	NUM
fsr-3834	310	18	)	)	PUNCT
fsr-3834	310	19	.	.	PUNCT
fsr-3834	311	1	what	what	PRON
fsr-3834	311	2	accounts	account	VERB
fsr-3834	311	3	for	for	ADP
fsr-3834	311	4	the	the	DET
fsr-3834	311	5	variation	variation	NOUN
fsr-3834	311	6	in	in	ADP
fsr-3834	311	7	retirement	retirement	NOUN
fsr-3834	311	8	wealth	wealth	NOUN
fsr-3834	311	9	among	among	ADP
fsr-3834	311	10	u.s	u.s	PROPN
fsr-3834	311	11	.	.	PROPN
fsr-3834	311	12	households	household	NOUN
fsr-3834	311	13	?	?	PUNCT
fsr-3834	312	1	unpublished	unpublished	ADJ
fsr-3834	312	2	mimeo	mimeo	NOUN
fsr-3834	312	3	,	,	PUNCT
fsr-3834	312	4	stanford	stanford	PROPN
fsr-3834	312	5	university	university	PROPN
fsr-3834	312	6	.	.	PUNCT
fsr-3834	313	1	bodie	bodie	PROPN
fsr-3834	313	2	,	,	PUNCT
fsr-3834	313	3	z.	z.	PROPN
fsr-3834	313	4	,	,	PUNCT
fsr-3834	313	5	&	&	CCONJ
fsr-3834	313	6	merton	merton	PROPN
fsr-3834	313	7	,	,	PUNCT
fsr-3834	313	8	r.c	r.c	PROPN
fsr-3834	313	9	.	.	PROPN
fsr-3834	313	10	(	(	PUNCT
fsr-3834	313	11	1998	1998	NUM
fsr-3834	313	12	)	)	PUNCT
fsr-3834	313	13	.	.	PUNCT
fsr-3834	314	1	finance	finance	NOUN
fsr-3834	314	2	(	(	PUNCT
fsr-3834	314	3	preliminary	preliminary	ADJ
fsr-3834	314	4	ed	ed	NOUN
fsr-3834	314	5	.	.	PUNCT
fsr-3834	314	6	)	)	PUNCT
fsr-3834	314	7	.	.	PUNCT
fsr-3834	315	1	englewood	englewood	PROPN
fsr-3834	315	2	cliffs	cliffs	PROPN
fsr-3834	315	3	,	,	PUNCT
fsr-3834	315	4	nj	nj	PROPN
fsr-3834	315	5	:	:	PUNCT
fsr-3834	315	6	prentice	prentice	NOUN
fsr-3834	315	7	-	-	PUNCT
fsr-3834	315	8	hall	hall	PROPN
fsr-3834	315	9	,	,	PUNCT
fsr-3834	315	10	inc	inc	PROPN
fsr-3834	315	11	.	.	PROPN
fsr-3834	315	12	crain	crain	PROPN
fsr-3834	315	13	,	,	PUNCT
fsr-3834	315	14	t.l	t.l	PROPN
fsr-3834	315	15	.	.	PROPN
fsr-3834	315	16	,	,	PUNCT
fsr-3834	315	17	&	&	CCONJ
fsr-3834	315	18	austin	austin	PROPN
fsr-3834	315	19	,	,	PUNCT
fsr-3834	315	20	j.r	j.r	PROPN
fsr-3834	315	21	.	.	PROPN
fsr-3834	315	22	(	(	PUNCT
fsr-3834	315	23	1997	1997	NUM
fsr-3834	315	24	)	)	PUNCT
fsr-3834	315	25	.	.	PUNCT
fsr-3834	316	1	an	an	DET
fsr-3834	316	2	analysis	analysis	NOUN
fsr-3834	316	3	of	of	ADP
fsr-3834	316	4	the	the	DET
fsr-3834	316	5	tradeoff	tradeoff	NOUN
fsr-3834	316	6	between	between	ADP
fsr-3834	316	7	tax	tax	NOUN
fsr-3834	316	8	deferred	defer	VERB
fsr-3834	316	9	earnings	earning	NOUN
fsr-3834	316	10	in	in	ADP
fsr-3834	316	11	iras	ira	NOUN
fsr-3834	316	12	and	and	CCONJ
fsr-3834	316	13	preferential	preferential	ADJ
fsr-3834	316	14	capital	capital	NOUN
fsr-3834	316	15	gains	gain	NOUN
fsr-3834	316	16	.	.	PUNCT
fsr-3834	317	1	financial	financial	ADJ
fsr-3834	317	2	services	service	NOUN
fsr-3834	317	3	review	review	PROPN
fsr-3834	317	4	,	,	PUNCT
fsr-3834	317	5	6(4	6(4	NUM
fsr-3834	317	6	)	)	PUNCT
fsr-3834	317	7	,	,	PUNCT
fsr-3834	317	8	227	227	NUM
fsr-3834	317	9	-	-	SYM
fsr-3834	317	10	242	242	NUM
fsr-3834	317	11	.	.	PUNCT
fsr-3834	318	1	gale	gale	NOUN
fsr-3834	318	2	,	,	PUNCT
fsr-3834	318	3	g.	g.	PROPN
fsr-3834	318	4	,	,	PUNCT
fsr-3834	318	5	&	&	CCONJ
fsr-3834	318	6	scholz	scholz	PROPN
fsr-3834	318	7	,	,	PUNCT
fsr-3834	318	8	j.k	j.k	PROPN
fsr-3834	318	9	.	.	PROPN
fsr-3834	318	10	(	(	PUNCT
fsr-3834	318	11	1994	1994	NUM
fsr-3834	318	12	)	)	PUNCT
fsr-3834	318	13	.	.	PUNCT
fsr-3834	319	1	iras	ira	NOUN
fsr-3834	319	2	and	and	CCONJ
fsr-3834	319	3	household	household	NOUN
fsr-3834	319	4	saving	saving	NOUN
fsr-3834	319	5	.	.	PUNCT
fsr-3834	320	1	american	american	PROPN
fsr-3834	320	2	economic	economic	PROPN
fsr-3834	320	3	review	review	PROPN
fsr-3834	320	4	,	,	PUNCT
fsr-3834	320	5	84(5	84(5	NUM
fsr-3834	320	6	)	)	PUNCT
fsr-3834	320	7	,	,	PUNCT
fsr-3834	320	8	1233	1233	NUM
fsr-3834	320	9	-	-	SYM
fsr-3834	320	10	1260	1260	NUM
fsr-3834	320	11	.	.	PUNCT
fsr-3834	321	1	hubbard	hubbard	PROPN
fsr-3834	321	2	,	,	PUNCT
fsr-3834	321	3	g.r	g.r	PROPN
fsr-3834	321	4	.	.	PROPN
fsr-3834	321	5	,	,	PUNCT
fsr-3834	321	6	&	&	CCONJ
fsr-3834	321	7	skinner	skinner	PROPN
fsr-3834	321	8	,	,	PUNCT
fsr-3834	321	9	j.s	j.s	PROPN
fsr-3834	321	10	.	.	PROPN
fsr-3834	321	11	(	(	PUNCT
fsr-3834	321	12	1995	1995	NUM
fsr-3834	321	13	)	)	PUNCT
fsr-3834	321	14	.	.	PUNCT
fsr-3834	322	1	the	the	DET
fsr-3834	322	2	effectiveness	effectiveness	NOUN
fsr-3834	322	3	of	of	ADP
fsr-3834	322	4	savings	saving	NOUN
fsr-3834	322	5	incentives	incentive	NOUN
fsr-3834	322	6	.	.	PUNCT
fsr-3834	323	1	mimeo	mimeo	NOUN
fsr-3834	323	2	,	,	PUNCT
fsr-3834	323	3	columbia	columbia	PROPN
fsr-3834	323	4	university	university	PROPN
fsr-3834	323	5	,	,	PUNCT
fsr-3834	323	6	november	november	PROPN
fsr-3834	323	7	.	.	PUNCT
fsr-3834	324	1	hubbard	hubbard	PROPN
fsr-3834	324	2	,	,	PUNCT
fsr-3834	324	3	g.r	g.r	PROPN
fsr-3834	324	4	.	.	PROPN
fsr-3834	324	5	,	,	PUNCT
fsr-3834	324	6	&	&	CCONJ
fsr-3834	324	7	skinner	skinner	PROPN
fsr-3834	324	8	,	,	PUNCT
fsr-3834	324	9	j.s	j.s	PROPN
fsr-3834	324	10	.	.	PROPN
fsr-3834	324	11	(	(	PUNCT
fsr-3834	324	12	1996	1996	NUM
fsr-3834	324	13	)	)	PUNCT
fsr-3834	324	14	.	.	PUNCT
fsr-3834	325	1	assessing	assess	VERB
fsr-3834	325	2	the	the	DET
fsr-3834	325	3	effectiveness	effectiveness	NOUN
fsr-3834	325	4	of	of	ADP
fsr-3834	325	5	saving	save	VERB
fsr-3834	325	6	incentives	incentive	NOUN
fsr-3834	325	7	.	.	PUNCT
fsr-3834	326	1	journal	journal	NOUN
fsr-3834	326	2	of	of	ADP
fsr-3834	326	3	economic	economic	ADJ
fsr-3834	326	4	perspectives	perspective	NOUN
fsr-3834	326	5	,	,	PUNCT
fsr-3834	326	6	10(4	10(4	NUM
fsr-3834	326	7	)	)	PUNCT
fsr-3834	326	8	,	,	PUNCT
fsr-3834	326	9	73	73	NUM
fsr-3834	326	10	-	-	SYM
fsr-3834	326	11	90	90	NUM
fsr-3834	326	12	.	.	PUNCT
fsr-3834	327	1	kaiser	kaiser	PROPN
fsr-3834	327	2	,	,	PUNCT
fsr-3834	327	3	r.w	r.w	PROPN
fsr-3834	327	4	.	.	PROPN
fsr-3834	327	5	(	(	PUNCT
fsr-3834	327	6	1990	1990	NUM
fsr-3834	327	7	)	)	PUNCT
fsr-3834	327	8	.	.	PUNCT
fsr-3834	328	1	individual	individual	ADJ
fsr-3834	328	2	investors	investor	NOUN
fsr-3834	328	3	,	,	PUNCT
fsr-3834	328	4	managing	manage	VERB
fsr-3834	328	5	investment	investment	NOUN
fsr-3834	328	6	porrfolios	porrfolio	NOUN
fsr-3834	328	7	:	:	PUNCT
fsr-3834	328	8	a	a	DET
fsr-3834	328	9	dynamic	dynamic	ADJ
fsr-3834	328	10	process	process	NOUN
fsr-3834	328	11	(	(	PUNCT
fsr-3834	328	12	2nd	2nd	ADJ
fsr-3834	328	13	ed	ed	NOUN
fsr-3834	328	14	.	.	PUNCT
fsr-3834	328	15	)	)	PUNCT
fsr-3834	328	16	.	.	PUNCT
fsr-3834	329	1	new	new	PROPN
fsr-3834	329	2	york	york	PROPN
fsr-3834	329	3	,	,	PUNCT
fsr-3834	329	4	ny	ny	PROPN
fsr-3834	329	5	:	:	PUNCT
fsr-3834	329	6	warren	warren	PROPN
fsr-3834	329	7	,	,	PUNCT
fsr-3834	329	8	gorham	gorham	PROPN
fsr-3834	329	9	&	&	CCONJ
fsr-3834	329	10	lamont	lamont	PROPN
fsr-3834	329	11	,	,	PUNCT
fsr-3834	329	12	inc	inc	PROPN
fsr-3834	329	13	.	.	PROPN
fsr-3834	329	14	o’neil	o’neil	PROPN
fsr-3834	329	15	,	,	PUNCT
fsr-3834	329	16	c.j	c.j	PROPN
fsr-3834	329	17	.	.	PROPN
fsr-3834	329	18	,	,	PUNCT
fsr-3834	329	19	saftner	saftner	NOUN
fsr-3834	329	20	,	,	PUNCT
fsr-3834	329	21	d.v	d.v	PROPN
fsr-3834	329	22	.	.	PROPN
fsr-3834	329	23	,	,	PUNCT
fsr-3834	329	24	&	&	CCONJ
fsr-3834	329	25	dillaway	dillaway	PROPN
fsr-3834	329	26	,	,	PUNCT
fsr-3834	329	27	m.p	m.p	PROPN
fsr-3834	329	28	.	.	PROPN
fsr-3834	329	29	(	(	PUNCT
fsr-3834	329	30	1983	1983	NUM
fsr-3834	329	31	)	)	PUNCT
fsr-3834	329	32	.	.	PUNCT
fsr-3834	330	1	premature	premature	ADJ
fsr-3834	330	2	withdrawals	withdrawal	NOUN
fsr-3834	330	3	from	from	ADP
fsr-3834	330	4	individual	individual	ADJ
fsr-3834	330	5	retire	retire	NOUN
fsr-3834	330	6	ment	ment	NOUN
fsr-3834	330	7	accounts	account	NOUN
fsr-3834	330	8	:	:	PUNCT
fsr-3834	330	9	a	a	DET
fsr-3834	330	10	break	break	VERB
fsr-3834	330	11	-	-	PUNCT
fsr-3834	330	12	even	even	ADV
fsr-3834	330	13	analysis	analysis	NOUN
fsr-3834	330	14	.	.	PUNCT
fsr-3834	331	1	journal	journal	PROPN
fsr-3834	331	2	of	of	ADP
fsr-3834	331	3	american	american	PROPN
fsr-3834	331	4	taxation	taxation	PROPN
fsr-3834	331	5	association	association	PROPN
fsr-3834	331	6	4	4	NUM
fsr-3834	331	7	,	,	PUNCT
fsr-3834	331	8	35	35	NUM
fsr-3834	331	9	-	-	SYM
fsr-3834	331	10	43	43	NUM
fsr-3834	331	11	.	.	PUNCT
fsr-3834	332	1	randolf	randolf	PROPN
fsr-3834	332	2	,	,	PUNCT
fsr-3834	332	3	w.	w.	PROPN
fsr-3834	332	4	l.	l.	PROPN
fsr-3834	332	5	(	(	PUNCT
fsr-3834	332	6	1994	1994	NUM
fsr-3834	332	7	)	)	PUNCT
fsr-3834	332	8	.	.	PUNCT
fsr-3834	333	1	the	the	DET
fsr-3834	333	2	impact	impact	NOUN
fsr-3834	333	3	of	of	ADP
fsr-3834	333	4	mutual	mutual	ADJ
fsr-3834	333	5	fund	fund	NOUN
fsr-3834	333	6	distributions	distribution	NOUN
fsr-3834	333	7	on	on	ADP
fsr-3834	333	8	after	after	ADP
fsr-3834	333	9	-	-	PUNCT
fsr-3834	333	10	tax	tax	NOUN
fsr-3834	333	11	returns	return	NOUN
fsr-3834	333	12	.	.	PUNCT
fsr-3834	334	1	financial	financial	ADJ
fsr-3834	334	2	ser	ser	PROPN
fsr-3834	334	3	vices	vice	NOUN
fsr-3834	334	4	review	review	VERB
fsr-3834	334	5	,	,	PUNCT
fsr-3834	334	6	3(2	3(2	NUM
fsr-3834	334	7	)	)	PUNCT
fsr-3834	334	8	,	,	PUNCT
fsr-3834	334	9	127	127	NUM
fsr-3834	334	10	-	-	SYM
fsr-3834	334	11	141	141	NUM
fsr-3834	334	12	.	.	PUNCT
fsr-3834	335	1	256	256	NUM
fsr-3834	335	2	financial	financial	ADJ
fsr-3834	335	3	services	service	NOUN
fsr-3834	335	4	review	review	NOUN
fsr-3834	335	5	6(4	6(4	NUM
fsr-3834	335	6	)	)	PUNCT
fsr-3834	335	7	1997	1997	NUM
fsr-3834	335	8	ragsdale	ragsdale	NOUN
fsr-3834	335	9	,	,	PUNCT
fsr-3834	335	10	ct	ct	PROPN
fsr-3834	335	11	.	.	PROPN
fsr-3834	335	12	,	,	PUNCT
fsr-3834	335	13	seila	seila	NOUN
fsr-3834	335	14	,	,	PUNCT
fsr-3834	335	15	f.s	f.s	PROPN
fsr-3834	335	16	.	.	PROPN
fsr-3834	335	17	,	,	PUNCT
fsr-3834	335	18	&	&	CCONJ
fsr-3834	335	19	little	little	ADJ
fsr-3834	335	20	,	,	PUNCT
fsr-3834	335	21	p.l	p.l	PROPN
fsr-3834	335	22	.	.	PUNCT
fsr-3834	335	23	(	(	PUNCT
fsr-3834	335	24	1993	1993	NUM
fsr-3834	335	25	)	)	PUNCT
fsr-3834	335	26	.	.	PUNCT
fsr-3834	336	1	optimizing	optimize	VERB
fsr-3834	336	2	distributions	distribution	NOUN
fsr-3834	336	3	from	from	ADP
fsr-3834	336	4	tax	tax	NOUN
fsr-3834	336	5	-	-	PUNCT
fsr-3834	336	6	deferred	defer	VERB
fsr-3834	336	7	retire	retire	NOUN
fsr-3834	336	8	ment	ment	NOUN
fsr-3834	336	9	accounts	account	NOUN
fsr-3834	336	10	.	.	PUNCT
fsr-3834	337	1	personal	personal	ADJ
fsr-3834	337	2	finanical	finanical	ADJ
fsr-3834	337	3	planning	planning	NOUN
fsr-3834	337	4	,	,	PUNCT
fsr-3834	337	5	5(3	5(3	NUM
fsr-3834	337	6	)	)	PUNCT
fsr-3834	337	7	,	,	PUNCT
fsr-3834	337	8	20	20	NUM
fsr-3834	337	9	-	-	SYM
fsr-3834	337	10	28	28	NUM
fsr-3834	337	11	.	.	PUNCT
fsr-3834	338	1	ragsdale	ragsdale	PROPN
fsr-3834	338	2	,	,	PUNCT
fsr-3834	338	3	c.t	c.t	PROPN
fsr-3834	338	4	.	.	PROPN
fsr-3834	338	5	,	,	PUNCT
fsr-3834	338	6	seila	seila	PROPN
fsr-3834	338	7	,	,	PUNCT
fsr-3834	338	8	f.s	f.s	PROPN
fsr-3834	338	9	.	.	PROPN
fsr-3834	338	10	,	,	PUNCT
fsr-3834	338	11	&	&	CCONJ
fsr-3834	338	12	little	little	ADJ
fsr-3834	338	13	,	,	PUNCT
fsr-3834	338	14	p.l	p.l	PROPN
fsr-3834	338	15	.	.	PROPN
fsr-3834	338	16	(	(	PUNCT
fsr-3834	338	17	1994	1994	NUM
fsr-3834	338	18	)	)	PUNCT
fsr-3834	338	19	.	.	PUNCT
fsr-3834	339	1	an	an	DET
fsr-3834	339	2	optimization	optimization	NOUN
fsr-3834	339	3	model	model	NOUN
fsr-3834	339	4	for	for	ADP
fsr-3834	339	5	scheduling	scheduling	NOUN
fsr-3834	339	6	withdrawals	withdrawal	NOUN
fsr-3834	339	7	from	from	ADP
fsr-3834	339	8	tax	tax	NOUN
fsr-3834	339	9	-	-	PUNCT
fsr-3834	339	10	deferred	defer	VERB
fsr-3834	339	11	retirement	retirement	NOUN
fsr-3834	339	12	accounts	account	NOUN
fsr-3834	339	13	.	.	PUNCT
fsr-3834	340	1	financial	financial	ADJ
fsr-3834	340	2	services	service	NOUN
fsr-3834	340	3	review	review	PROPN
fsr-3834	340	4	,	,	PUNCT
fsr-3834	340	5	j(2	j(2	NOUN
fsr-3834	340	6	)	)	PUNCT
fsr-3834	340	7	,	,	PUNCT
fsr-3834	340	8	93	93	NUM
fsr-3834	340	9	-	-	SYM
fsr-3834	340	10	108	108	NUM
fsr-3834	340	11	.	.	PUNCT
fsr-3834	341	1	saftner	saftner	NOUN
fsr-3834	341	2	,	,	PUNCT
fsr-3834	341	3	d.	d.	PROPN
fsr-3834	341	4	,	,	PUNCT
fsr-3834	341	5	&	&	CCONJ
fsr-3834	341	6	fink	fink	PROPN
fsr-3834	341	7	,	,	PUNCT
fsr-3834	341	8	p.	p.	NOUN
fsr-3834	341	9	(	(	PUNCT
fsr-3834	341	10	1990	1990	NUM
fsr-3834	341	11	)	)	PUNCT
fsr-3834	341	12	.	.	PUNCT
fsr-3834	342	1	timing	timing	NOUN
fsr-3834	342	2	withdrawals	withdrawal	NOUN
fsr-3834	342	3	from	from	ADP
fsr-3834	342	4	retirement	retirement	NOUN
fsr-3834	342	5	accounts	account	NOUN
fsr-3834	342	6	can	can	AUX
fsr-3834	342	7	increase	increase	VERB
fsr-3834	342	8	tax	tax	NOUN
fsr-3834	342	9	sav	sav	PROPN
fsr-3834	342	10	ings	ing	NOUN
fsr-3834	342	11	.	.	PUNCT
fsr-3834	343	1	taxation	taxation	NOUN
fsr-3834	343	2	for	for	ADP
fsr-3834	343	3	accountants	accountant	NOUN
fsr-3834	343	4	,	,	PUNCT
fsr-3834	343	5	44	44	NUM
fsr-3834	343	6	,	,	PUNCT
fsr-3834	343	7	172	172	NUM
fsr-3834	343	8	-	-	SYM
fsr-3834	343	9	178	178	NUM
fsr-3834	343	10	.	.	PUNCT
fsr-3834	344	1	sage	sage	NOUN
fsr-3834	344	2	,	,	PUNCT
fsr-3834	344	3	j.a	j.a	PROPN
fsr-3834	344	4	.	.	PROPN
fsr-3834	344	5	(	(	PUNCT
fsr-3834	344	6	1988	1988	NUM
fsr-3834	344	7	)	)	PUNCT
fsr-3834	344	8	.	.	PUNCT
fsr-3834	345	1	selection	selection	NOUN
fsr-3834	345	2	of	of	ADP
fsr-3834	345	3	qualified	qualified	ADJ
fsr-3834	345	4	retirement	retirement	NOUN
fsr-3834	345	5	plan	plan	NOUN
fsr-3834	345	6	distribution	distribution	NOUN
fsr-3834	345	7	options	option	NOUN
fsr-3834	345	8	reflection	reflection	NOUN
fsr-3834	345	9	tra	tra	NOUN
fsr-3834	345	10	‘	'	PUNCT
fsr-3834	345	11	86	86	NUM
fsr-3834	345	12	.	.	PUNCT
fsr-3834	346	1	taxes	taxis	NOUN
fsr-3834	346	2	,	,	PUNCT
fsr-3834	346	3	(	(	PUNCT
fsr-3834	346	4	april	april	PROPN
fsr-3834	346	5	)	)	PUNCT
fsr-3834	346	6	,	,	PUNCT
fsr-3834	346	7	301	301	NUM
fsr-3834	346	8	-	-	SYM
fsr-3834	346	9	310	310	NUM
fsr-3834	346	10	.	.	PUNCT
fsr-3834	347	1	yaari	yaari	PROPN
fsr-3834	347	2	,	,	PUNCT
fsr-3834	347	3	u.	u.	PROPN
fsr-3834	347	4	,	,	PUNCT
fsr-3834	347	5	&	&	CCONJ
fsr-3834	347	6	fabozzi	fabozzi	PROPN
fsr-3834	347	7	,	,	PUNCT
fsr-3834	347	8	f.j	f.j	PROPN
fsr-3834	347	9	.	.	PROPN
fsr-3834	347	10	(	(	PUNCT
fsr-3834	347	11	1985	1985	NUM
fsr-3834	347	12	)	)	PUNCT
fsr-3834	347	13	.	.	PUNCT
fsr-3834	348	1	why	why	SCONJ
fsr-3834	348	2	ira	ira	PROPN
fsr-3834	348	3	and	and	CCONJ
fsr-3834	348	4	keogh	keogh	PROPN
fsr-3834	348	5	plans	plan	NOUN
fsr-3834	348	6	should	should	AUX
fsr-3834	348	7	avoid	avoid	VERB
fsr-3834	348	8	growth	growth	NOUN
fsr-3834	348	9	stocks	stock	NOUN
fsr-3834	348	10	.	.	PUNCT
fsr-3834	349	1	journal	journal	NOUN
fsr-3834	349	2	of	of	ADP
fsr-3834	349	3	financial	financial	ADJ
fsr-3834	349	4	research	research	NOUN
fsr-3834	349	5	,	,	PUNCT
fsr-3834	349	6	8(3	8(3	NUM
fsr-3834	349	7	)	)	PUNCT
fsr-3834	349	8	,	,	PUNCT
fsr-3834	349	9	203	203	NUM
fsr-3834	349	10	-	-	SYM
fsr-3834	349	11	215	215	NUM
fsr-3834	349	12	.	.	PUNCT