id	sid	tid	token	lemma	pos
fsr-3859	1	1	pii	pii	PROPN
fsr-3859	1	2	:	:	PUNCT
fsr-3859	1	3	s1057	s1057	NOUN
fsr-3859	1	4	-	-	PUNCT
fsr-3859	1	5	0810(99)00011	0810(99)00011	NOUN
fsr-3859	1	6	-	-	PUNCT
fsr-3859	1	7	6	6	NUM
fsr-3859	1	8	calculating	calculate	VERB
fsr-3859	1	9	a	a	DET
fsr-3859	1	10	family	family	NOUN
fsr-3859	1	11	’s	’s	PART
fsr-3859	1	12	asset	asset	NOUN
fsr-3859	1	13	mix	mix	NOUN
fsr-3859	1	14	william	william	PROPN
fsr-3859	1	15	reichenstein	reichenstein	PROPN
fsr-3859	1	16	*	*	PROPN
fsr-3859	1	17	baylor	baylor	PROPN
fsr-3859	1	18	university	university	PROPN
fsr-3859	1	19	,	,	PUNCT
fsr-3859	1	20	hankamer	hankamer	NOUN
fsr-3859	1	21	school	school	PROPN
fsr-3859	1	22	of	of	ADP
fsr-3859	1	23	business	business	NOUN
fsr-3859	1	24	,	,	PUNCT
fsr-3859	1	25	p.o	p.o	PROPN
fsr-3859	1	26	.	.	PROPN
fsr-3859	1	27	box	box	PROPN
fsr-3859	1	28	98004	98004	NUM
fsr-3859	1	29	,	,	PUNCT
fsr-3859	1	30	waco	waco	PROPN
fsr-3859	1	31	,	,	PUNCT
fsr-3859	1	32	tx	tx	PROPN
fsr-3859	1	33	76798	76798	NUM
fsr-3859	1	34	-	-	SYM
fsr-3859	1	35	8004	8004	NUM
fsr-3859	1	36	,	,	PUNCT
fsr-3859	1	37	usa	usa	PROPN
fsr-3859	1	38	abstract	abstract	ADJ
fsr-3859	1	39	two	two	NUM
fsr-3859	1	40	conclusions	conclusion	NOUN
fsr-3859	1	41	are	be	AUX
fsr-3859	1	42	reached	reach	VERB
fsr-3859	1	43	about	about	ADP
fsr-3859	1	44	how	how	SCONJ
fsr-3859	1	45	a	a	DET
fsr-3859	1	46	family	family	NOUN
fsr-3859	1	47	should	should	AUX
fsr-3859	1	48	calculate	calculate	VERB
fsr-3859	1	49	its	its	PRON
fsr-3859	1	50	asset	asset	NOUN
fsr-3859	1	51	mix	mix	NOUN
fsr-3859	1	52	.	.	PUNCT
fsr-3859	2	1	first	first	ADV
fsr-3859	2	2	,	,	PUNCT
fsr-3859	2	3	if	if	SCONJ
fsr-3859	2	4	the	the	DET
fsr-3859	2	5	assets	asset	NOUN
fsr-3859	2	6	will	will	AUX
fsr-3859	2	7	be	be	AUX
fsr-3859	2	8	used	use	VERB
fsr-3859	2	9	to	to	PART
fsr-3859	2	10	finance	finance	VERB
fsr-3859	2	11	retirement	retirement	NOUN
fsr-3859	2	12	needs	need	NOUN
fsr-3859	2	13	,	,	PUNCT
fsr-3859	2	14	the	the	DET
fsr-3859	2	15	asset	asset	NOUN
fsr-3859	2	16	mix	mix	NOUN
fsr-3859	2	17	should	should	AUX
fsr-3859	2	18	be	be	AUX
fsr-3859	2	19	based	base	VERB
fsr-3859	2	20	on	on	ADP
fsr-3859	2	21	after	after	ADP
fsr-3859	2	22	-	-	PUNCT
fsr-3859	2	23	tax	tax	NOUN
fsr-3859	2	24	values	value	NOUN
fsr-3859	2	25	,	,	PUNCT
fsr-3859	2	26	because	because	SCONJ
fsr-3859	2	27	goods	good	NOUN
fsr-3859	2	28	and	and	CCONJ
fsr-3859	2	29	services	service	NOUN
fsr-3859	2	30	are	be	AUX
fsr-3859	2	31	purchased	purchase	VERB
fsr-3859	2	32	with	with	ADP
fsr-3859	2	33	after	after	ADP
fsr-3859	2	34	-	-	PUNCT
fsr-3859	2	35	tax	tax	NOUN
fsr-3859	2	36	dollars	dollar	NOUN
fsr-3859	2	37	.	.	PUNCT
fsr-3859	3	1	this	this	DET
fsr-3859	3	2	novel	novel	ADJ
fsr-3859	3	3	conclusion	conclusion	NOUN
fsr-3859	3	4	rejects	reject	VERB
fsr-3859	3	5	current	current	ADJ
fsr-3859	3	6	practice	practice	NOUN
fsr-3859	3	7	.	.	PUNCT
fsr-3859	4	1	the	the	DET
fsr-3859	4	2	second	second	ADJ
fsr-3859	4	3	conclusion	conclusion	NOUN
fsr-3859	4	4	concerns	concern	NOUN
fsr-3859	4	5	which	which	PRON
fsr-3859	4	6	assets	asset	NOUN
fsr-3859	4	7	and	and	CCONJ
fsr-3859	4	8	liabilities	liability	NOUN
fsr-3859	4	9	should	should	AUX
fsr-3859	4	10	be	be	AUX
fsr-3859	4	11	included	include	VERB
fsr-3859	4	12	in	in	ADP
fsr-3859	4	13	the	the	DET
fsr-3859	4	14	portfolio	portfolio	NOUN
fsr-3859	4	15	.	.	PUNCT
fsr-3859	5	1	if	if	SCONJ
fsr-3859	5	2	the	the	DET
fsr-3859	5	3	purpose	purpose	NOUN
fsr-3859	5	4	of	of	ADP
fsr-3859	5	5	the	the	DET
fsr-3859	5	6	calculation	calculation	NOUN
fsr-3859	5	7	is	be	AUX
fsr-3859	5	8	to	to	PART
fsr-3859	5	9	consider	consider	VERB
fsr-3859	5	10	a	a	DET
fsr-3859	5	11	family	family	NOUN
fsr-3859	5	12	’s	’s	PART
fsr-3859	5	13	retirement	retirement	NOUN
fsr-3859	5	14	needs	need	NOUN
fsr-3859	5	15	,	,	PUNCT
fsr-3859	5	16	the	the	DET
fsr-3859	5	17	asset	asset	NOUN
fsr-3859	5	18	mix	mix	NOUN
fsr-3859	5	19	should	should	AUX
fsr-3859	5	20	include	include	VERB
fsr-3859	5	21	the	the	DET
fsr-3859	5	22	promises	promise	NOUN
fsr-3859	5	23	of	of	ADP
fsr-3859	5	24	defined	define	VERB
fsr-3859	5	25	-	-	PUNCT
fsr-3859	5	26	benefit	benefit	NOUN
fsr-3859	5	27	pension	pension	NOUN
fsr-3859	5	28	plans	plan	NOUN
fsr-3859	5	29	and	and	CCONJ
fsr-3859	5	30	social	social	ADJ
fsr-3859	5	31	security	security	NOUN
fsr-3859	5	32	,	,	PUNCT
fsr-3859	5	33	and	and	CCONJ
fsr-3859	5	34	the	the	DET
fsr-3859	5	35	family	family	NOUN
fsr-3859	5	36	’s	’s	PART
fsr-3859	5	37	mortgage	mortgage	NOUN
fsr-3859	5	38	should	should	AUX
fsr-3859	5	39	be	be	AUX
fsr-3859	5	40	treated	treat	VERB
fsr-3859	5	41	as	as	ADP
fsr-3859	5	42	a	a	DET
fsr-3859	5	43	short	short	ADJ
fsr-3859	5	44	bond	bond	NOUN
fsr-3859	5	45	position	position	NOUN
fsr-3859	5	46	.	.	PUNCT
fsr-3859	6	1	also	also	ADV
fsr-3859	6	2	,	,	PUNCT
fsr-3859	6	3	if	if	SCONJ
fsr-3859	6	4	the	the	DET
fsr-3859	6	5	family	family	NOUN
fsr-3859	6	6	is	be	AUX
fsr-3859	6	7	willing	willing	ADJ
fsr-3859	6	8	to	to	PART
fsr-3859	6	9	downsize	downsize	VERB
fsr-3859	6	10	or	or	CCONJ
fsr-3859	6	11	borrow	borrow	VERB
fsr-3859	6	12	against	against	ADP
fsr-3859	6	13	the	the	DET
fsr-3859	6	14	residence	residence	NOUN
fsr-3859	6	15	,	,	PUNCT
fsr-3859	6	16	part	part	NOUN
fsr-3859	6	17	of	of	ADP
fsr-3859	6	18	its	its	PRON
fsr-3859	6	19	value	value	NOUN
fsr-3859	6	20	should	should	AUX
fsr-3859	6	21	be	be	AUX
fsr-3859	6	22	included	include	VERB
fsr-3859	6	23	in	in	ADP
fsr-3859	6	24	the	the	DET
fsr-3859	6	25	portfolio	portfolio	NOUN
fsr-3859	6	26	.	.	PUNCT
fsr-3859	7	1	©	©	PROPN
fsr-3859	7	2	1998	1998	NUM
fsr-3859	7	3	elsevier	elsevier	PROPN
fsr-3859	7	4	science	science	PROPN
fsr-3859	7	5	inc	inc	PROPN
fsr-3859	7	6	.	.	PUNCT
fsr-3859	8	1	all	all	DET
fsr-3859	8	2	rights	right	NOUN
fsr-3859	8	3	reserved	reserve	VERB
fsr-3859	8	4	.	.	PUNCT
fsr-3859	9	1	1	1	X
fsr-3859	9	2	.	.	X
fsr-3859	9	3	introduction	introduction	NOUN
fsr-3859	9	4	there	there	PRON
fsr-3859	9	5	is	be	VERB
fsr-3859	9	6	wide	wide	ADJ
fsr-3859	9	7	agreement	agreement	NOUN
fsr-3859	9	8	that	that	PRON
fsr-3859	9	9	the	the	DET
fsr-3859	9	10	asset	asset	NOUN
fsr-3859	9	11	allocation	allocation	NOUN
fsr-3859	9	12	decision	decision	NOUN
fsr-3859	9	13	is	be	AUX
fsr-3859	9	14	the	the	DET
fsr-3859	9	15	most	most	ADV
fsr-3859	9	16	important	important	ADJ
fsr-3859	9	17	investment	investment	NOUN
fsr-3859	9	18	decision	decision	NOUN
fsr-3859	9	19	an	an	DET
fsr-3859	9	20	individual	individual	NOUN
fsr-3859	9	21	or	or	CCONJ
fsr-3859	9	22	family	family	NOUN
fsr-3859	9	23	will	will	AUX
fsr-3859	9	24	make	make	VERB
fsr-3859	9	25	.	.	PUNCT
fsr-3859	10	1	how	how	SCONJ
fsr-3859	10	2	the	the	DET
fsr-3859	10	3	family	family	NOUN
fsr-3859	10	4	breaks	break	VERB
fsr-3859	10	5	up	up	ADP
fsr-3859	10	6	its	its	PRON
fsr-3859	10	7	portfolio	portfolio	NOUN
fsr-3859	10	8	between	between	ADP
fsr-3859	10	9	stocks	stock	NOUN
fsr-3859	10	10	,	,	PUNCT
fsr-3859	10	11	bonds	bond	NOUN
fsr-3859	10	12	,	,	PUNCT
fsr-3859	10	13	and	and	CCONJ
fsr-3859	10	14	,	,	PUNCT
fsr-3859	10	15	perhaps	perhaps	ADV
fsr-3859	10	16	,	,	PUNCT
fsr-3859	10	17	other	other	ADJ
fsr-3859	10	18	asset	asset	NOUN
fsr-3859	10	19	classes	class	NOUN
fsr-3859	10	20	is	be	AUX
fsr-3859	10	21	more	more	ADV
fsr-3859	10	22	important	important	ADJ
fsr-3859	10	23	than	than	ADP
fsr-3859	10	24	the	the	DET
fsr-3859	10	25	choice	choice	NOUN
fsr-3859	10	26	of	of	ADP
fsr-3859	10	27	individual	individual	ADJ
fsr-3859	10	28	securities	security	NOUN
fsr-3859	10	29	within	within	ADP
fsr-3859	10	30	each	each	DET
fsr-3859	10	31	asset	asset	NOUN
fsr-3859	10	32	class	class	NOUN
fsr-3859	10	33	(	(	PUNCT
fsr-3859	10	34	see	see	VERB
fsr-3859	10	35	brinson	brinson	PROPN
fsr-3859	10	36	et	et	PROPN
fsr-3859	10	37	al	al	PROPN
fsr-3859	10	38	.	.	PROPN
fsr-3859	10	39	,	,	PUNCT
fsr-3859	10	40	1986	1986	NUM
fsr-3859	10	41	;	;	PUNCT
fsr-3859	10	42	reilly	reilly	ADJ
fsr-3859	10	43	and	and	CCONJ
fsr-3859	10	44	brown	brown	ADJ
fsr-3859	10	45	,	,	PUNCT
fsr-3859	10	46	1997	1997	NUM
fsr-3859	10	47	;	;	PUNCT
fsr-3859	10	48	and	and	CCONJ
fsr-3859	10	49	sharpe	sharpe	PROPN
fsr-3859	10	50	,	,	PUNCT
fsr-3859	10	51	1990	1990	NUM
fsr-3859	10	52	,	,	PUNCT
fsr-3859	10	53	to	to	PART
fsr-3859	10	54	name	name	VERB
fsr-3859	10	55	but	but	CCONJ
fsr-3859	10	56	a	a	DET
fsr-3859	10	57	few	few	ADJ
fsr-3859	10	58	)	)	PUNCT
fsr-3859	10	59	.	.	PUNCT
fsr-3859	11	1	from	from	ADP
fsr-3859	11	2	this	this	DET
fsr-3859	11	3	perspective	perspective	NOUN
fsr-3859	11	4	,	,	PUNCT
fsr-3859	11	5	one	one	PRON
fsr-3859	11	6	would	would	AUX
fsr-3859	11	7	think	think	VERB
fsr-3859	11	8	that	that	SCONJ
fsr-3859	11	9	there	there	PRON
fsr-3859	11	10	is	be	VERB
fsr-3859	11	11	wide	wide	ADJ
fsr-3859	11	12	agreement	agreement	NOUN
fsr-3859	11	13	about	about	ADP
fsr-3859	11	14	how	how	SCONJ
fsr-3859	11	15	the	the	DET
fsr-3859	11	16	family	family	NOUN
fsr-3859	11	17	should	should	AUX
fsr-3859	11	18	calculate	calculate	VERB
fsr-3859	11	19	its	its	PRON
fsr-3859	11	20	asset	asset	NOUN
fsr-3859	11	21	mix	mix	NOUN
fsr-3859	11	22	.	.	PUNCT
fsr-3859	12	1	in	in	ADP
fsr-3859	12	2	reality	reality	NOUN
fsr-3859	12	3	,	,	PUNCT
fsr-3859	12	4	there	there	PRON
fsr-3859	12	5	has	have	AUX
fsr-3859	12	6	been	be	AUX
fsr-3859	12	7	surprisingly	surprisingly	ADV
fsr-3859	12	8	little	little	ADJ
fsr-3859	12	9	written	write	VERB
fsr-3859	12	10	on	on	ADP
fsr-3859	12	11	this	this	DET
fsr-3859	12	12	issue	issue	NOUN
fsr-3859	12	13	.	.	PUNCT
fsr-3859	13	1	the	the	DET
fsr-3859	13	2	goal	goal	NOUN
fsr-3859	13	3	of	of	ADP
fsr-3859	13	4	this	this	DET
fsr-3859	13	5	paper	paper	NOUN
fsr-3859	13	6	is	be	AUX
fsr-3859	13	7	to	to	PART
fsr-3859	13	8	begin	begin	VERB
fsr-3859	13	9	to	to	PART
fsr-3859	13	10	address	address	VERB
fsr-3859	13	11	this	this	DET
fsr-3859	13	12	question	question	NOUN
fsr-3859	13	13	in	in	ADP
fsr-3859	13	14	a	a	DET
fsr-3859	13	15	rigorous	rigorous	ADJ
fsr-3859	13	16	fashion	fashion	NOUN
fsr-3859	13	17	.	.	PUNCT
fsr-3859	14	1	in	in	ADP
fsr-3859	14	2	this	this	DET
fsr-3859	14	3	paper	paper	NOUN
fsr-3859	14	4	,	,	PUNCT
fsr-3859	14	5	i	i	PRON
fsr-3859	14	6	present	present	VERB
fsr-3859	14	7	the	the	DET
fsr-3859	14	8	financial	financial	ADJ
fsr-3859	14	9	position	position	NOUN
fsr-3859	14	10	of	of	ADP
fsr-3859	14	11	a	a	DET
fsr-3859	14	12	hypothetical	hypothetical	ADJ
fsr-3859	14	13	but	but	CCONJ
fsr-3859	14	14	typical	typical	ADJ
fsr-3859	14	15	family	family	NOUN
fsr-3859	14	16	.	.	PUNCT
fsr-3859	15	1	i	i	PRON
fsr-3859	15	2	then	then	ADV
fsr-3859	15	3	ask	ask	VERB
fsr-3859	15	4	,	,	PUNCT
fsr-3859	15	5	what	what	PRON
fsr-3859	15	6	is	be	AUX
fsr-3859	15	7	the	the	DET
fsr-3859	15	8	best	good	ADJ
fsr-3859	15	9	view	view	NOUN
fsr-3859	15	10	of	of	ADP
fsr-3859	15	11	its	its	PRON
fsr-3859	15	12	asset	asset	NOUN
fsr-3859	15	13	mix	mix	NOUN
fsr-3859	15	14	?	?	PUNCT
fsr-3859	16	1	the	the	DET
fsr-3859	16	2	calculation	calculation	NOUN
fsr-3859	16	3	of	of	ADP
fsr-3859	16	4	its	its	PRON
fsr-3859	16	5	asset	asset	NOUN
fsr-3859	16	6	mix	mix	NOUN
fsr-3859	16	7	depends	depend	VERB
fsr-3859	16	8	upon	upon	SCONJ
fsr-3859	16	9	answers	answer	NOUN
fsr-3859	16	10	to	to	ADP
fsr-3859	16	11	two	two	NUM
fsr-3859	16	12	questions	question	NOUN
fsr-3859	16	13	.	.	PUNCT
fsr-3859	17	1	first	first	ADV
fsr-3859	17	2	,	,	PUNCT
fsr-3859	17	3	what	what	PRON
fsr-3859	17	4	assets	asset	NOUN
fsr-3859	17	5	and	and	CCONJ
fsr-3859	17	6	*	*	PUNCT
fsr-3859	17	7	corresponding	correspond	VERB
fsr-3859	17	8	author	author	NOUN
fsr-3859	17	9	.	.	PUNCT
fsr-3859	18	1	tel.:11	tel.:11	VERB
fsr-3859	18	2	-	-	PUNCT
fsr-3859	18	3	254	254	NUM
fsr-3859	18	4	-	-	PUNCT
fsr-3859	18	5	710	710	NUM
fsr-3859	18	6	-	-	PUNCT
fsr-3859	18	7	6146	6146	NUM
fsr-3859	18	8	;	;	PUNCT
fsr-3859	18	9	fax	fax	NOUN
fsr-3859	18	10	:	:	PUNCT
fsr-3859	18	11	11	11	NUM
fsr-3859	18	12	-	-	SYM
fsr-3859	18	13	254	254	NUM
fsr-3859	18	14	-	-	PUNCT
fsr-3859	18	15	710	710	NUM
fsr-3859	18	16	-	-	PUNCT
fsr-3859	18	17	1092	1092	NUM
fsr-3859	18	18	.	.	PUNCT
fsr-3859	19	1	e	e	X
fsr-3859	19	2	-	-	NOUN
fsr-3859	19	3	mail	mail	NOUN
fsr-3859	19	4	address:bill_reichenstein@baylor.edu	address:bill_reichenstein@baylor.edu	NOUN
fsr-3859	19	5	(	(	PUNCT
fsr-3859	19	6	w.	w.	NOUN
fsr-3859	19	7	reichenstein	reichenstein	PROPN
fsr-3859	19	8	)	)	PUNCT
fsr-3859	19	9	financial	financial	ADJ
fsr-3859	19	10	services	service	NOUN
fsr-3859	19	11	review	review	VERB
fsr-3859	19	12	7	7	NUM
fsr-3859	19	13	(	(	PUNCT
fsr-3859	19	14	1998	1998	NUM
fsr-3859	19	15	)	)	PUNCT
fsr-3859	20	1	195–206	195–206	NUM
fsr-3859	20	2	1057	1057	NUM
fsr-3859	20	3	-	-	SYM
fsr-3859	20	4	0810/98/$	0810/98/$	NUM
fsr-3859	20	5	–	–	PUNCT
fsr-3859	20	6	see	see	VERB
fsr-3859	20	7	front	front	ADJ
fsr-3859	20	8	matter	matter	NOUN
fsr-3859	20	9	©	©	PROPN
fsr-3859	20	10	1998	1998	NUM
fsr-3859	20	11	elsevier	elsevier	PROPN
fsr-3859	20	12	science	science	PROPN
fsr-3859	20	13	inc	inc	PROPN
fsr-3859	20	14	.	.	PUNCT
fsr-3859	21	1	all	all	DET
fsr-3859	21	2	rights	right	NOUN
fsr-3859	21	3	reserved	reserve	VERB
fsr-3859	21	4	.	.	PUNCT
fsr-3859	22	1	pii	pii	NOUN
fsr-3859	22	2	:	:	PUNCT
fsr-3859	22	3	s1057	s1057	NOUN
fsr-3859	22	4	-	-	PUNCT
fsr-3859	22	5	0810(99)00011	0810(99)00011	NOUN
fsr-3859	22	6	-	-	PUNCT
fsr-3859	22	7	6	6	NUM
fsr-3859	22	8	liabilities	liability	NOUN
fsr-3859	22	9	should	should	AUX
fsr-3859	22	10	be	be	AUX
fsr-3859	22	11	included	include	VERB
fsr-3859	22	12	in	in	ADP
fsr-3859	22	13	the	the	DET
fsr-3859	22	14	portfolio	portfolio	NOUN
fsr-3859	22	15	?	?	PUNCT
fsr-3859	23	1	second	second	ADV
fsr-3859	23	2	,	,	PUNCT
fsr-3859	23	3	should	should	AUX
fsr-3859	23	4	the	the	DET
fsr-3859	23	5	assets	asset	NOUN
fsr-3859	23	6	and	and	CCONJ
fsr-3859	23	7	liabilities	liability	NOUN
fsr-3859	23	8	be	be	AUX
fsr-3859	23	9	expressed	express	VERB
fsr-3859	23	10	in	in	ADP
fsr-3859	23	11	market	market	NOUN
fsr-3859	23	12	values	value	NOUN
fsr-3859	23	13	or	or	CCONJ
fsr-3859	23	14	in	in	ADP
fsr-3859	23	15	after	after	ADP
fsr-3859	23	16	-	-	PUNCT
fsr-3859	23	17	tax	tax	NOUN
fsr-3859	23	18	values	value	NOUN
fsr-3859	23	19	?	?	PUNCT
fsr-3859	24	1	i	i	PRON
fsr-3859	24	2	address	address	VERB
fsr-3859	24	3	the	the	DET
fsr-3859	24	4	second	second	ADJ
fsr-3859	24	5	question	question	NOUN
fsr-3859	24	6	first	first	ADV
fsr-3859	24	7	.	.	PUNCT
fsr-3859	25	1	if	if	SCONJ
fsr-3859	25	2	the	the	DET
fsr-3859	25	3	assets	asset	NOUN
fsr-3859	25	4	are	be	AUX
fsr-3859	25	5	intended	intend	VERB
fsr-3859	25	6	for	for	ADP
fsr-3859	25	7	income	income	NOUN
fsr-3859	25	8	needs	need	NOUN
fsr-3859	25	9	during	during	ADP
fsr-3859	25	10	retirement	retirement	NOUN
fsr-3859	25	11	then	then	ADV
fsr-3859	25	12	i	i	PRON
fsr-3859	25	13	believe	believe	VERB
fsr-3859	25	14	the	the	DET
fsr-3859	25	15	asset	asset	NOUN
fsr-3859	25	16	mix	mix	NOUN
fsr-3859	25	17	should	should	AUX
fsr-3859	25	18	be	be	AUX
fsr-3859	25	19	based	base	VERB
fsr-3859	25	20	on	on	ADP
fsr-3859	25	21	after	after	ADP
fsr-3859	25	22	-	-	PUNCT
fsr-3859	25	23	tax	tax	NOUN
fsr-3859	25	24	values	value	NOUN
fsr-3859	25	25	,	,	PUNCT
fsr-3859	25	26	because	because	SCONJ
fsr-3859	25	27	goods	good	NOUN
fsr-3859	25	28	and	and	CCONJ
fsr-3859	25	29	services	service	NOUN
fsr-3859	25	30	are	be	AUX
fsr-3859	25	31	purchased	purchase	VERB
fsr-3859	25	32	with	with	ADP
fsr-3859	25	33	after	after	ADP
fsr-3859	25	34	-	-	PUNCT
fsr-3859	25	35	tax	tax	NOUN
fsr-3859	25	36	dollars	dollar	NOUN
fsr-3859	25	37	.	.	PUNCT
fsr-3859	26	1	current	current	ADJ
fsr-3859	26	2	practice	practice	NOUN
fsr-3859	26	3	advocates	advocate	VERB
fsr-3859	26	4	the	the	DET
fsr-3859	26	5	use	use	NOUN
fsr-3859	26	6	of	of	ADP
fsr-3859	26	7	market	market	NOUN
fsr-3859	26	8	values	value	NOUN
fsr-3859	26	9	.	.	PUNCT
fsr-3859	27	1	so	so	ADV
fsr-3859	27	2	,	,	PUNCT
fsr-3859	27	3	if	if	SCONJ
fsr-3859	27	4	my	my	PRON
fsr-3859	27	5	thinking	thinking	NOUN
fsr-3859	27	6	is	be	AUX
fsr-3859	27	7	correct	correct	ADJ
fsr-3859	27	8	the	the	DET
fsr-3859	27	9	profession	profession	NOUN
fsr-3859	27	10	has	have	AUX
fsr-3859	27	11	been	be	AUX
fsr-3859	27	12	miscalculating	miscalculate	VERB
fsr-3859	27	13	families	family	NOUN
fsr-3859	27	14	’	'	PUNCT
fsr-3859	27	15	true	true	ADJ
fsr-3859	27	16	asset	asset	NOUN
fsr-3859	27	17	mixes	mix	VERB
fsr-3859	27	18	,	,	PUNCT
fsr-3859	27	19	and	and	CCONJ
fsr-3859	27	20	the	the	DET
fsr-3859	27	21	measurement	measurement	NOUN
fsr-3859	27	22	errors	error	NOUN
fsr-3859	27	23	can	can	AUX
fsr-3859	27	24	be	be	AUX
fsr-3859	27	25	substantial	substantial	ADJ
fsr-3859	27	26	.	.	PUNCT
fsr-3859	28	1	the	the	DET
fsr-3859	28	2	other	other	ADJ
fsr-3859	28	3	question	question	NOUN
fsr-3859	28	4	asks	ask	VERB
fsr-3859	28	5	what	what	PRON
fsr-3859	28	6	should	should	AUX
fsr-3859	28	7	be	be	AUX
fsr-3859	28	8	included	include	VERB
fsr-3859	28	9	in	in	ADP
fsr-3859	28	10	the	the	DET
fsr-3859	28	11	portfolio	portfolio	NOUN
fsr-3859	28	12	.	.	PUNCT
fsr-3859	29	1	i	i	PRON
fsr-3859	29	2	present	present	VERB
fsr-3859	29	3	the	the	DET
fsr-3859	29	4	hypothetical	hypothetical	ADJ
fsr-3859	29	5	family	family	NOUN
fsr-3859	29	6	’s	’s	PART
fsr-3859	29	7	asset	asset	NOUN
fsr-3859	29	8	mix	mix	NOUN
fsr-3859	29	9	based	base	VERB
fsr-3859	29	10	on	on	ADP
fsr-3859	29	11	several	several	ADJ
fsr-3859	29	12	views	view	NOUN
fsr-3859	29	13	of	of	ADP
fsr-3859	29	14	its	its	PRON
fsr-3859	29	15	portfolio	portfolio	NOUN
fsr-3859	29	16	—	—	PUNCT
fsr-3859	29	17	that	that	ADV
fsr-3859	29	18	is	be	AUX
fsr-3859	29	19	,	,	PUNCT
fsr-3859	29	20	decisions	decision	NOUN
fsr-3859	29	21	about	about	ADP
fsr-3859	29	22	what	what	PRON
fsr-3859	29	23	to	to	PART
fsr-3859	29	24	include	include	VERB
fsr-3859	29	25	.	.	PUNCT
fsr-3859	30	1	the	the	DET
fsr-3859	30	2	narrowest	narrow	ADJ
fsr-3859	30	3	view	view	NOUN
fsr-3859	30	4	includes	include	VERB
fsr-3859	30	5	financial	financial	ADJ
fsr-3859	30	6	assets	asset	NOUN
fsr-3859	30	7	only	only	ADV
fsr-3859	30	8	.	.	PUNCT
fsr-3859	31	1	broader	broad	ADJ
fsr-3859	31	2	views	view	NOUN
fsr-3859	31	3	consider	consider	VERB
fsr-3859	31	4	the	the	DET
fsr-3859	31	5	family	family	NOUN
fsr-3859	31	6	’s	’s	PART
fsr-3859	31	7	personal	personal	ADJ
fsr-3859	31	8	residence	residence	NOUN
fsr-3859	31	9	and	and	CCONJ
fsr-3859	31	10	mortgage	mortgage	NOUN
fsr-3859	31	11	,	,	PUNCT
fsr-3859	31	12	promises	promise	NOUN
fsr-3859	31	13	of	of	ADP
fsr-3859	31	14	a	a	DET
fsr-3859	31	15	defined	define	VERB
fsr-3859	31	16	-	-	PUNCT
fsr-3859	31	17	benefit	benefit	NOUN
fsr-3859	31	18	pension	pension	NOUN
fsr-3859	31	19	plan	plan	NOUN
fsr-3859	31	20	,	,	PUNCT
fsr-3859	31	21	or	or	CCONJ
fsr-3859	31	22	both	both	PRON
fsr-3859	31	23	.	.	PUNCT
fsr-3859	32	1	i	i	PRON
fsr-3859	32	2	then	then	ADV
fsr-3859	32	3	ask	ask	VERB
fsr-3859	32	4	,	,	PUNCT
fsr-3859	32	5	what	what	PRON
fsr-3859	32	6	is	be	AUX
fsr-3859	32	7	the	the	DET
fsr-3859	32	8	best	good	ADJ
fsr-3859	32	9	view	view	NOUN
fsr-3859	32	10	of	of	ADP
fsr-3859	32	11	its	its	PRON
fsr-3859	32	12	portfolio	portfolio	NOUN
fsr-3859	32	13	?	?	PUNCT
fsr-3859	33	1	2	2	X
fsr-3859	33	2	.	.	X
fsr-3859	33	3	pre	pre	ADJ
fsr-3859	33	4	-	-	NOUN
fsr-3859	33	5	tax	tax	NOUN
fsr-3859	33	6	and	and	CCONJ
fsr-3859	33	7	after	after	ADP
fsr-3859	33	8	-	-	PUNCT
fsr-3859	33	9	tax	tax	NOUN
fsr-3859	33	10	dollars	dollar	NOUN
fsr-3859	33	11	for	for	ADP
fsr-3859	33	12	simplicity	simplicity	NOUN
fsr-3859	33	13	suppose	suppose	VERB
fsr-3859	33	14	mr	mr	PROPN
fsr-3859	33	15	.	.	PROPN
fsr-3859	33	16	and	and	CCONJ
fsr-3859	33	17	mrs	mrs	PROPN
fsr-3859	33	18	.	.	PROPN
fsr-3859	33	19	jones	jones	PROPN
fsr-3859	33	20	have	have	VERB
fsr-3859	33	21	$	$	SYM
fsr-3859	33	22	1	1	NUM
fsr-3859	33	23	in	in	ADP
fsr-3859	33	24	a	a	DET
fsr-3859	33	25	stock	stock	NOUN
fsr-3859	33	26	fund	fund	NOUN
fsr-3859	33	27	held	hold	VERB
fsr-3859	33	28	in	in	ADP
fsr-3859	33	29	a	a	DET
fsr-3859	33	30	deductible	deductible	ADJ
fsr-3859	33	31	pension	pension	NOUN
fsr-3859	33	32	plan	plan	NOUN
fsr-3859	33	33	and	and	CCONJ
fsr-3859	33	34	$	$	SYM
fsr-3859	33	35	1	1	NUM
fsr-3859	33	36	in	in	ADP
fsr-3859	33	37	bonds	bond	NOUN
fsr-3859	33	38	held	hold	VERB
fsr-3859	33	39	in	in	ADP
fsr-3859	33	40	a	a	DET
fsr-3859	33	41	taxable	taxable	ADJ
fsr-3859	33	42	account	account	NOUN
fsr-3859	33	43	.	.	PUNCT
fsr-3859	34	1	the	the	DET
fsr-3859	34	2	deductible	deductible	ADJ
fsr-3859	34	3	pension	pension	NOUN
fsr-3859	34	4	plan	plan	NOUN
fsr-3859	34	5	could	could	AUX
fsr-3859	34	6	be	be	AUX
fsr-3859	34	7	any	any	DET
fsr-3859	34	8	plan	plan	NOUN
fsr-3859	34	9	where	where	SCONJ
fsr-3859	34	10	the	the	DET
fsr-3859	34	11	contribution	contribution	NOUN
fsr-3859	34	12	is	be	AUX
fsr-3859	34	13	tax	tax	NOUN
fsr-3859	34	14	deferred	defer	VERB
fsr-3859	34	15	.	.	PUNCT
fsr-3859	35	1	these	these	PRON
fsr-3859	35	2	include	include	VERB
fsr-3859	35	3	the	the	DET
fsr-3859	35	4	deductible	deductible	ADJ
fsr-3859	35	5	ira	ira	PROPN
fsr-3859	35	6	,	,	PUNCT
fsr-3859	35	7	403(b	403(b	PROPN
fsr-3859	35	8	)	)	PUNCT
fsr-3859	35	9	,	,	PUNCT
fsr-3859	35	10	401(k	401(k	PROPN
fsr-3859	35	11	)	)	PUNCT
fsr-3859	35	12	,	,	PUNCT
fsr-3859	35	13	keogh	keogh	PROPN
fsr-3859	35	14	,	,	PUNCT
fsr-3859	35	15	sep	sep	PROPN
fsr-3859	35	16	-	-	PUNCT
fsr-3859	35	17	ira	ira	PROPN
fsr-3859	35	18	and	and	CCONJ
fsr-3859	35	19	others	other	NOUN
fsr-3859	35	20	.	.	PUNCT
fsr-3859	36	1	the	the	DET
fsr-3859	36	2	cost	cost	NOUN
fsr-3859	36	3	base	base	NOUN
fsr-3859	36	4	and	and	CCONJ
fsr-3859	36	5	market	market	NOUN
fsr-3859	36	6	value	value	NOUN
fsr-3859	36	7	of	of	ADP
fsr-3859	36	8	the	the	DET
fsr-3859	36	9	bonds	bond	NOUN
fsr-3859	36	10	are	be	AUX
fsr-3859	36	11	$	$	SYM
fsr-3859	36	12	1	1	NUM
fsr-3859	36	13	.	.	PUNCT
fsr-3859	37	1	what	what	PRON
fsr-3859	37	2	is	be	AUX
fsr-3859	37	3	their	their	PRON
fsr-3859	37	4	asset	asset	NOUN
fsr-3859	37	5	mix	mix	NOUN
fsr-3859	37	6	?	?	PUNCT
fsr-3859	38	1	based	base	VERB
fsr-3859	38	2	on	on	ADP
fsr-3859	38	3	market	market	NOUN
fsr-3859	38	4	values	value	NOUN
fsr-3859	38	5	,	,	PUNCT
fsr-3859	38	6	it	it	PRON
fsr-3859	38	7	is	be	AUX
fsr-3859	38	8	50	50	NUM
fsr-3859	38	9	%	%	NOUN
fsr-3859	38	10	stocks	stock	NOUN
fsr-3859	38	11	and	and	CCONJ
fsr-3859	38	12	50	50	NUM
fsr-3859	38	13	%	%	NOUN
fsr-3859	38	14	bonds	bond	NOUN
fsr-3859	38	15	.	.	PUNCT
fsr-3859	39	1	the	the	DET
fsr-3859	39	2	use	use	NOUN
fsr-3859	39	3	of	of	ADP
fsr-3859	39	4	market	market	NOUN
fsr-3859	39	5	values	value	NOUN
fsr-3859	39	6	ignores	ignore	VERB
fsr-3859	39	7	the	the	DET
fsr-3859	39	8	fact	fact	NOUN
fsr-3859	39	9	that	that	SCONJ
fsr-3859	39	10	the	the	DET
fsr-3859	39	11	pension	pension	NOUN
fsr-3859	39	12	account	account	NOUN
fsr-3859	39	13	contains	contain	VERB
fsr-3859	39	14	pre	pre	ADJ
fsr-3859	39	15	-	-	ADJ
fsr-3859	39	16	tax	tax	ADJ
fsr-3859	39	17	dollars	dollar	NOUN
fsr-3859	39	18	and	and	CCONJ
fsr-3859	39	19	the	the	DET
fsr-3859	39	20	taxable	taxable	ADJ
fsr-3859	39	21	account	account	NOUN
fsr-3859	39	22	contains	contain	VERB
fsr-3859	39	23	after	after	ADP
fsr-3859	39	24	-	-	PUNCT
fsr-3859	39	25	tax	tax	NOUN
fsr-3859	39	26	dollars	dollar	NOUN
fsr-3859	39	27	.	.	PUNCT
fsr-3859	40	1	the	the	DET
fsr-3859	40	2	joneses	jones	NOUN
fsr-3859	40	3	must	must	AUX
fsr-3859	40	4	pay	pay	VERB
fsr-3859	40	5	for	for	ADP
fsr-3859	40	6	goods	good	NOUN
fsr-3859	40	7	and	and	CCONJ
fsr-3859	40	8	services	service	NOUN
fsr-3859	40	9	with	with	ADP
fsr-3859	40	10	after	after	ADP
fsr-3859	40	11	-	-	PUNCT
fsr-3859	40	12	tax	tax	NOUN
fsr-3859	40	13	dollars	dollar	NOUN
fsr-3859	40	14	.	.	PUNCT
fsr-3859	41	1	the	the	DET
fsr-3859	41	2	$	$	SYM
fsr-3859	41	3	1	1	NUM
fsr-3859	41	4	in	in	ADP
fsr-3859	41	5	the	the	DET
fsr-3859	41	6	pension	pension	NOUN
fsr-3859	41	7	will	will	AUX
fsr-3859	41	8	buy	buy	VERB
fsr-3859	41	9	fewer	few	ADJ
fsr-3859	41	10	goods	good	NOUN
fsr-3859	41	11	than	than	ADP
fsr-3859	41	12	the	the	DET
fsr-3859	41	13	$	$	SYM
fsr-3859	41	14	1	1	NUM
fsr-3859	41	15	in	in	ADP
fsr-3859	41	16	the	the	DET
fsr-3859	41	17	taxable	taxable	NOUN
fsr-3859	41	18	account.assuming	account.assume	VERB
fsr-3859	41	19	the	the	DET
fsr-3859	41	20	funds	fund	NOUN
fsr-3859	41	21	are	be	AUX
fsr-3859	41	22	to	to	PART
fsr-3859	41	23	be	be	AUX
fsr-3859	41	24	used	use	VERB
fsr-3859	41	25	to	to	PART
fsr-3859	41	26	buy	buy	VERB
fsr-3859	41	27	goods	good	NOUN
fsr-3859	41	28	and	and	CCONJ
fsr-3859	41	29	services	service	NOUN
fsr-3859	41	30	during	during	ADP
fsr-3859	41	31	retirementthen	retirementthen	VERB
fsr-3859	41	32	the	the	DET
fsr-3859	41	33	market	market	NOUN
fsr-3859	41	34	value	value	NOUN
fsr-3859	41	35	of	of	ADP
fsr-3859	41	36	pension	pension	NOUN
fsr-3859	41	37	assets	asset	NOUN
fsr-3859	41	38	must	must	AUX
fsr-3859	41	39	be	be	AUX
fsr-3859	41	40	converted	convert	VERB
fsr-3859	41	41	to	to	ADP
fsr-3859	41	42	after	after	ADP
fsr-3859	41	43	-	-	PUNCT
fsr-3859	41	44	tax	tax	NOUN
fsr-3859	41	45	values	value	NOUN
fsr-3859	41	46	.	.	PUNCT
fsr-3859	42	1	this	this	PRON
fsr-3859	42	2	is	be	AUX
fsr-3859	42	3	done	do	VERB
fsr-3859	42	4	by	by	ADP
fsr-3859	42	5	multiplying	multiply	VERB
fsr-3859	42	6	pension	pension	NOUN
fsr-3859	42	7	assets	asset	NOUN
fsr-3859	42	8	by	by	ADP
fsr-3859	42	9	the	the	DET
fsr-3859	42	10	factor	factor	NOUN
fsr-3859	42	11	(	(	PUNCT
fsr-3859	42	12	12	12	NUM
fsr-3859	42	13	tn	tn	NOUN
fsr-3859	42	14	)	)	PUNCT
fsr-3859	42	15	,	,	PUNCT
fsr-3859	42	16	where	where	SCONJ
fsr-3859	42	17	tn	tn	PROPN
fsr-3859	42	18	is	be	AUX
fsr-3859	42	19	the	the	DET
fsr-3859	42	20	expected	expect	VERB
fsr-3859	42	21	tax	tax	NOUN
fsr-3859	42	22	rate	rate	NOUN
fsr-3859	42	23	in	in	ADP
fsr-3859	42	24	retirement	retirement	NOUN
fsr-3859	42	25	.	.	PUNCT
fsr-3859	43	1	(	(	PUNCT
fsr-3859	43	2	the	the	DET
fsr-3859	43	3	used	use	VERB
fsr-3859	43	4	-	-	PUNCT
fsr-3859	43	5	during	during	ADP
fsr-3859	43	6	-	-	PUNCT
fsr-3859	43	7	retirement	retirement	NOUN
fsr-3859	43	8	assumption	assumption	NOUN
fsr-3859	43	9	allows	allow	VERB
fsr-3859	43	10	us	we	PRON
fsr-3859	43	11	to	to	PART
fsr-3859	43	12	ignore	ignore	VERB
fsr-3859	43	13	estate	estate	NOUN
fsr-3859	43	14	-	-	PUNCT
fsr-3859	43	15	planning	planning	NOUN
fsr-3859	43	16	issues	issue	NOUN
fsr-3859	43	17	.	.	PUNCT
fsr-3859	43	18	)	)	PUNCT
fsr-3859	44	1	suppose	suppose	VERB
fsr-3859	44	2	the	the	DET
fsr-3859	44	3	expected	expect	VERB
fsr-3859	44	4	return	return	NOUN
fsr-3859	44	5	on	on	ADP
fsr-3859	44	6	stocks	stock	NOUN
fsr-3859	44	7	is	be	AUX
fsr-3859	44	8	k%	k%	VERB
fsr-3859	44	9	and	and	CCONJ
fsr-3859	44	10	the	the	DET
fsr-3859	44	11	funds	fund	NOUN
fsr-3859	44	12	will	will	AUX
fsr-3859	44	13	be	be	AUX
fsr-3859	44	14	withdrawn	withdraw	VERB
fsr-3859	44	15	in	in	ADP
fsr-3859	44	16	retirement	retirement	NOUN
fsr-3859	44	17	in	in	ADP
fsr-3859	44	18	n	n	DET
fsr-3859	44	19	years	year	NOUN
fsr-3859	44	20	.	.	PUNCT
fsr-3859	45	1	the	the	DET
fsr-3859	45	2	expected	expected	ADJ
fsr-3859	45	3	pre	pre	ADJ
fsr-3859	45	4	-	-	ADJ
fsr-3859	45	5	tax	tax	ADJ
fsr-3859	45	6	value	value	NOUN
fsr-3859	45	7	of	of	ADP
fsr-3859	45	8	the	the	DET
fsr-3859	45	9	pension	pension	NOUN
fsr-3859	45	10	in	in	ADP
fsr-3859	45	11	retirement	retirement	NOUN
fsr-3859	45	12	n	n	DET
fsr-3859	45	13	years	year	NOUN
fsr-3859	45	14	hence	hence	ADV
fsr-3859	45	15	is	be	AUX
fsr-3859	45	16	$	$	SYM
fsr-3859	45	17	1(11	1(11	NUM
fsr-3859	45	18	k)n	k)n	NOUN
fsr-3859	45	19	.	.	PUNCT
fsr-3859	46	1	if	if	SCONJ
fsr-3859	46	2	the	the	DET
fsr-3859	46	3	expected	expect	VERB
fsr-3859	46	4	tax	tax	NOUN
fsr-3859	46	5	rate	rate	NOUN
fsr-3859	46	6	in	in	ADP
fsr-3859	46	7	retirement	retirement	NOUN
fsr-3859	46	8	is	be	AUX
fsr-3859	46	9	35	35	NUM
fsr-3859	46	10	%	%	NOUN
fsr-3859	46	11	then	then	ADV
fsr-3859	46	12	the	the	DET
fsr-3859	46	13	expected	expected	ADJ
fsr-3859	46	14	tax	tax	NOUN
fsr-3859	46	15	liability	liability	NOUN
fsr-3859	46	16	at	at	ADP
fsr-3859	46	17	time	time	NOUN
fsr-3859	46	18	n	n	X
fsr-3859	46	19	is	be	AUX
fsr-3859	46	20	$	$	SYM
fsr-3859	46	21	0.35(1	0.35(1	NUM
fsr-3859	46	22	1	1	NUM
fsr-3859	46	23	k)n	k)n	NOUN
fsr-3859	46	24	.	.	PUNCT
fsr-3859	47	1	to	to	PART
fsr-3859	47	2	find	find	VERB
fsr-3859	47	3	the	the	DET
fsr-3859	47	4	present	present	ADJ
fsr-3859	47	5	value	value	NOUN
fsr-3859	47	6	of	of	ADP
fsr-3859	47	7	this	this	DET
fsr-3859	47	8	tax	tax	NOUN
fsr-3859	47	9	liability	liability	NOUN
fsr-3859	47	10	we	we	PRON
fsr-3859	47	11	must	must	AUX
fsr-3859	47	12	determine	determine	VERB
fsr-3859	47	13	the	the	DET
fsr-3859	47	14	appropriate	appropriate	ADJ
fsr-3859	47	15	discount	discount	NOUN
fsr-3859	47	16	rate	rate	NOUN
fsr-3859	47	17	.	.	PUNCT
fsr-3859	48	1	this	this	DET
fsr-3859	48	2	tax	tax	NOUN
fsr-3859	48	3	liability	liability	NOUN
fsr-3859	48	4	increases	increase	NOUN
fsr-3859	48	5	and	and	CCONJ
fsr-3859	48	6	decreases	decrease	NOUN
fsr-3859	48	7	with	with	ADP
fsr-3859	48	8	the	the	DET
fsr-3859	48	9	value	value	NOUN
fsr-3859	48	10	of	of	ADP
fsr-3859	48	11	the	the	DET
fsr-3859	48	12	pension	pension	NOUN
fsr-3859	48	13	asset	asset	NOUN
fsr-3859	48	14	.	.	PUNCT
fsr-3859	49	1	so	so	ADV
fsr-3859	49	2	,	,	PUNCT
fsr-3859	49	3	the	the	DET
fsr-3859	49	4	riskiness	riskiness	NOUN
fsr-3859	49	5	of	of	ADP
fsr-3859	49	6	the	the	DET
fsr-3859	49	7	tax	tax	NOUN
fsr-3859	49	8	liability	liability	NOUN
fsr-3859	49	9	is	be	AUX
fsr-3859	49	10	precisely	precisely	ADV
fsr-3859	49	11	equal	equal	ADJ
fsr-3859	49	12	to	to	ADP
fsr-3859	49	13	the	the	DET
fsr-3859	49	14	riskiness	riskiness	NOUN
fsr-3859	49	15	of	of	ADP
fsr-3859	49	16	the	the	DET
fsr-3859	49	17	pension	pension	NOUN
fsr-3859	49	18	asset	asset	NOUN
fsr-3859	49	19	.	.	PUNCT
fsr-3859	50	1	discounting	discount	VERB
fsr-3859	50	2	this	this	DET
fsr-3859	50	3	expected	expect	VERB
fsr-3859	50	4	tax	tax	NOUN
fsr-3859	50	5	liability	liability	NOUN
fsr-3859	50	6	at	at	ADP
fsr-3859	50	7	k%	k%	NOUN
fsr-3859	50	8	for	for	ADP
fsr-3859	50	9	n	n	NUM
fsr-3859	50	10	years	year	NOUN
fsr-3859	50	11	reduces	reduce	VERB
fsr-3859	50	12	its	its	PRON
fsr-3859	50	13	present	present	ADJ
fsr-3859	50	14	value	value	NOUN
fsr-3859	50	15	to	to	ADP
fsr-3859	50	16	$	$	SYM
fsr-3859	50	17	0.35	0.35	NUM
fsr-3859	50	18	;	;	PUNCT
fsr-3859	50	19	that	that	PRON
fsr-3859	50	20	is	is	ADV
fsr-3859	50	21	,	,	PUNCT
fsr-3859	50	22	{	{	PUNCT
fsr-3859	50	23	$	$	SYM
fsr-3859	50	24	0.35(11	0.35(11	NUM
fsr-3859	50	25	k)n}/(1	k)n}/(1	SYM
fsr-3859	50	26	1	1	NUM
fsr-3859	50	27	k)n	k)n	NOUN
fsr-3859	50	28	5	5	NUM
fsr-3859	50	29	$	$	SYM
fsr-3859	50	30	0.35	0.35	NUM
fsr-3859	50	31	.	.	PUNCT
fsr-3859	51	1	so	so	ADV
fsr-3859	51	2	,	,	PUNCT
fsr-3859	51	3	we	we	PRON
fsr-3859	51	4	can	can	AUX
fsr-3859	51	5	convert	convert	VERB
fsr-3859	51	6	the	the	DET
fsr-3859	51	7	$	$	SYM
fsr-3859	51	8	1	1	NUM
fsr-3859	51	9	of	of	ADP
fsr-3859	51	10	pre	pre	ADJ
fsr-3859	51	11	-	-	ADJ
fsr-3859	51	12	tax	tax	ADJ
fsr-3859	51	13	pension	pension	NOUN
fsr-3859	51	14	assets	asset	NOUN
fsr-3859	51	15	to	to	ADP
fsr-3859	51	16	an	an	DET
fsr-3859	51	17	after	after	ADP
fsr-3859	51	18	-	-	PUNCT
fsr-3859	51	19	tax	tax	NOUN
fsr-3859	51	20	basis	basis	NOUN
fsr-3859	51	21	by	by	ADP
fsr-3859	51	22	multiplying	multiply	VERB
fsr-3859	51	23	by	by	ADP
fsr-3859	51	24	(	(	PUNCT
fsr-3859	51	25	12	12	NUM
fsr-3859	51	26	tn	tn	NOUN
fsr-3859	51	27	)	)	PUNCT
fsr-3859	51	28	.	.	PUNCT
fsr-3859	52	1	similarly	similarly	ADV
fsr-3859	52	2	,	,	PUNCT
fsr-3859	52	3	if	if	SCONJ
fsr-3859	52	4	$	$	SYM
fsr-3859	52	5	1	1	NUM
fsr-3859	52	6	of	of	ADP
fsr-3859	52	7	bonds	bond	NOUN
fsr-3859	52	8	are	be	AUX
fsr-3859	52	9	held	hold	VERB
fsr-3859	52	10	in	in	ADP
fsr-3859	52	11	the	the	DET
fsr-3859	52	12	pension	pension	NOUN
fsr-3859	52	13	account	account	NOUN
fsr-3859	52	14	,	,	PUNCT
fsr-3859	52	15	the	the	DET
fsr-3859	52	16	expected	expected	ADJ
fsr-3859	52	17	pre	pre	ADJ
fsr-3859	52	18	-	-	ADJ
fsr-3859	52	19	tax	tax	ADJ
fsr-3859	52	20	value	value	NOUN
fsr-3859	52	21	of	of	ADP
fsr-3859	52	22	the	the	DET
fsr-3859	52	23	pension	pension	NOUN
fsr-3859	52	24	n	n	DET
fsr-3859	52	25	years	year	NOUN
fsr-3859	52	26	hence	hence	ADV
fsr-3859	52	27	is	be	AUX
fsr-3859	52	28	$	$	SYM
fsr-3859	52	29	1(11	1(11	NUM
fsr-3859	52	30	i)n	i)n	NOUN
fsr-3859	52	31	,	,	PUNCT
fsr-3859	52	32	where	where	SCONJ
fsr-3859	52	33	i	i	PRON
fsr-3859	52	34	is	be	AUX
fsr-3859	52	35	the	the	DET
fsr-3859	52	36	expected	expect	VERB
fsr-3859	52	37	return	return	NOUN
fsr-3859	52	38	on	on	ADP
fsr-3859	52	39	the	the	DET
fsr-3859	52	40	bonds	bond	NOUN
fsr-3859	52	41	.	.	PUNCT
fsr-3859	53	1	the	the	DET
fsr-3859	53	2	expected	expect	VERB
fsr-3859	53	3	tax	tax	NOUN
fsr-3859	53	4	liability	liability	NOUN
fsr-3859	53	5	n	n	DET
fsr-3859	53	6	years	year	NOUN
fsr-3859	53	7	hence	hence	ADV
fsr-3859	53	8	is	be	AUX
fsr-3859	53	9	$	$	SYM
fsr-3859	53	10	0.35	0.35	NUM
fsr-3859	53	11	(	(	PUNCT
fsr-3859	53	12	11	11	NUM
fsr-3859	53	13	i)n	i)n	NUM
fsr-3859	53	14	.	.	PUNCT
fsr-3859	54	1	discounting	discount	VERB
fsr-3859	54	2	at	at	ADP
fsr-3859	54	3	i	i	PRON
fsr-3859	54	4	percent	percent	NOUN
fsr-3859	54	5	for	for	ADP
fsr-3859	54	6	n	n	NUM
fsr-3859	54	7	years	year	NOUN
fsr-3859	54	8	reduces	reduce	VERB
fsr-3859	54	9	the	the	DET
fsr-3859	54	10	present	present	ADJ
fsr-3859	54	11	value	value	NOUN
fsr-3859	54	12	of	of	ADP
fsr-3859	54	13	the	the	DET
fsr-3859	54	14	expected	expect	VERB
fsr-3859	54	15	tax	tax	NOUN
fsr-3859	54	16	liability	liability	NOUN
fsr-3859	54	17	to	to	ADP
fsr-3859	54	18	$	$	SYM
fsr-3859	54	19	0.35	0.35	NUM
fsr-3859	54	20	.	.	PUNCT
fsr-3859	55	1	the	the	DET
fsr-3859	55	2	argument	argument	NOUN
fsr-3859	55	3	that	that	SCONJ
fsr-3859	55	4	the	the	DET
fsr-3859	55	5	discount	discount	NOUN
fsr-3859	55	6	rate	rate	NOUN
fsr-3859	55	7	for	for	ADP
fsr-3859	55	8	the	the	DET
fsr-3859	55	9	tax	tax	NOUN
fsr-3859	55	10	liability	liability	NOUN
fsr-3859	55	11	should	should	AUX
fsr-3859	55	12	be	be	AUX
fsr-3859	55	13	k%	k%	VERB
fsr-3859	55	14	for	for	ADP
fsr-3859	55	15	stocks	stock	NOUN
fsr-3859	55	16	and	and	CCONJ
fsr-3859	55	17	i%	i%	NOUN
fsr-3859	55	18	for	for	ADP
fsr-3859	55	19	bonds	bond	NOUN
fsr-3859	55	20	is	be	AUX
fsr-3859	55	21	essentially	essentially	ADV
fsr-3859	55	22	the	the	DET
fsr-3859	55	23	196	196	NUM
fsr-3859	55	24	w.	w.	NOUN
fsr-3859	55	25	reichenstein	reichenstein	PROPN
fsr-3859	55	26	/	/	SYM
fsr-3859	55	27	financial	financial	ADJ
fsr-3859	55	28	services	service	NOUN
fsr-3859	55	29	review	review	VERB
fsr-3859	55	30	7	7	NUM
fsr-3859	55	31	(	(	PUNCT
fsr-3859	55	32	1998	1998	NUM
fsr-3859	55	33	)	)	PUNCT
fsr-3859	56	1	195–206	195–206	NUM
fsr-3859	56	2	same	same	ADJ
fsr-3859	56	3	as	as	ADP
fsr-3859	56	4	modigliani	modigliani	NOUN
fsr-3859	56	5	and	and	CCONJ
fsr-3859	56	6	miller	miller	PROPN
fsr-3859	56	7	’s	’s	PART
fsr-3859	56	8	(	(	PUNCT
fsr-3859	56	9	1958	1958	NUM
fsr-3859	56	10	)	)	PUNCT
fsr-3859	56	11	capital	capital	NOUN
fsr-3859	56	12	-	-	PUNCT
fsr-3859	56	13	structure	structure	NOUN
fsr-3859	56	14	argument	argument	NOUN
fsr-3859	56	15	that	that	SCONJ
fsr-3859	56	16	the	the	DET
fsr-3859	56	17	discount	discount	NOUN
fsr-3859	56	18	rate	rate	NOUN
fsr-3859	56	19	for	for	ADP
fsr-3859	56	20	the	the	DET
fsr-3859	56	21	tax	tax	NOUN
fsr-3859	56	22	savings	saving	NOUN
fsr-3859	56	23	from	from	ADP
fsr-3859	56	24	debt	debt	NOUN
fsr-3859	56	25	should	should	AUX
fsr-3859	56	26	be	be	AUX
fsr-3859	56	27	the	the	DET
fsr-3859	56	28	debt	debt	NOUN
fsr-3859	56	29	’s	’s	PART
fsr-3859	56	30	interest	interest	NOUN
fsr-3859	56	31	rate	rate	NOUN
fsr-3859	56	32	.	.	PUNCT
fsr-3859	57	1	if	if	SCONJ
fsr-3859	57	2	the	the	DET
fsr-3859	57	3	expected	expect	VERB
fsr-3859	57	4	tax	tax	NOUN
fsr-3859	57	5	rate	rate	NOUN
fsr-3859	57	6	in	in	ADP
fsr-3859	57	7	retirement	retirement	NOUN
fsr-3859	57	8	is	be	AUX
fsr-3859	57	9	35	35	NUM
fsr-3859	57	10	%	%	NOUN
fsr-3859	57	11	,	,	PUNCT
fsr-3859	57	12	the	the	DET
fsr-3859	57	13	jones	jones	NOUN
fsr-3859	57	14	’	'	PUNCT
fsr-3859	57	15	after	after	ADP
fsr-3859	57	16	-	-	PUNCT
fsr-3859	57	17	tax	tax	NOUN
fsr-3859	57	18	asset	asset	NOUN
fsr-3859	57	19	mix	mix	NOUN
fsr-3859	57	20	is	be	AUX
fsr-3859	57	21	$	$	SYM
fsr-3859	57	22	0.65	0.65	NUM
fsr-3859	57	23	stocks	stock	NOUN
fsr-3859	57	24	and	and	CCONJ
fsr-3859	57	25	$	$	SYM
fsr-3859	57	26	1	1	NUM
fsr-3859	57	27	bonds	bond	NOUN
fsr-3859	57	28	,	,	PUNCT
fsr-3859	57	29	or	or	CCONJ
fsr-3859	57	30	39.4	39.4	NUM
fsr-3859	57	31	%	%	NOUN
fsr-3859	57	32	stocks	stock	NOUN
fsr-3859	57	33	and	and	CCONJ
fsr-3859	57	34	60.6	60.6	NUM
fsr-3859	57	35	%	%	NOUN
fsr-3859	57	36	bonds	bond	NOUN
fsr-3859	57	37	.	.	PUNCT
fsr-3859	58	1	before	before	ADP
fsr-3859	58	2	calculating	calculate	VERB
fsr-3859	58	3	the	the	DET
fsr-3859	58	4	current	current	ADJ
fsr-3859	58	5	asset	asset	NOUN
fsr-3859	58	6	mix	mix	NOUN
fsr-3859	58	7	,	,	PUNCT
fsr-3859	58	8	one	one	PRON
fsr-3859	58	9	must	must	AUX
fsr-3859	58	10	first	first	ADV
fsr-3859	58	11	convert	convert	VERB
fsr-3859	58	12	deductible	deductible	ADJ
fsr-3859	58	13	pension	pension	NOUN
fsr-3859	58	14	assets	asset	NOUN
fsr-3859	58	15	to	to	ADP
fsr-3859	58	16	after	after	ADP
fsr-3859	58	17	-	-	PUNCT
fsr-3859	58	18	tax	tax	NOUN
fsr-3859	58	19	dollars	dollar	NOUN
fsr-3859	58	20	by	by	ADP
fsr-3859	58	21	multiplying	multiply	VERB
fsr-3859	58	22	by	by	ADP
fsr-3859	58	23	the	the	DET
fsr-3859	58	24	factor	factor	NOUN
fsr-3859	58	25	(	(	PUNCT
fsr-3859	58	26	1	1	NUM
fsr-3859	58	27	2	2	NUM
fsr-3859	58	28	tn	tn	NOUN
fsr-3859	58	29	)	)	PUNCT
fsr-3859	58	30	,	,	PUNCT
fsr-3859	58	31	where	where	SCONJ
fsr-3859	58	32	tn	tn	PROPN
fsr-3859	58	33	is	be	AUX
fsr-3859	58	34	the	the	DET
fsr-3859	58	35	expected	expect	VERB
fsr-3859	58	36	tax	tax	NOUN
fsr-3859	58	37	rate	rate	NOUN
fsr-3859	58	38	in	in	ADP
fsr-3859	58	39	retirement	retirement	NOUN
fsr-3859	58	40	.	.	PUNCT
fsr-3859	59	1	generalizing	generalize	VERB
fsr-3859	59	2	,	,	PUNCT
fsr-3859	59	3	it	it	PRON
fsr-3859	59	4	is	be	AUX
fsr-3859	59	5	not	not	PART
fsr-3859	59	6	appropriate	appropriate	ADJ
fsr-3859	59	7	to	to	PART
fsr-3859	59	8	calculate	calculate	VERB
fsr-3859	59	9	the	the	DET
fsr-3859	59	10	asset	asset	NOUN
fsr-3859	59	11	mix	mix	NOUN
fsr-3859	59	12	until	until	SCONJ
fsr-3859	59	13	all	all	DET
fsr-3859	59	14	investments	investment	NOUN
fsr-3859	59	15	have	have	AUX
fsr-3859	59	16	been	be	AUX
fsr-3859	59	17	converted	convert	VERB
fsr-3859	59	18	to	to	ADP
fsr-3859	59	19	an	an	DET
fsr-3859	59	20	after	after	ADP
fsr-3859	59	21	-	-	PUNCT
fsr-3859	59	22	tax	tax	NOUN
fsr-3859	59	23	basis	basis	NOUN
fsr-3859	59	24	.	.	PUNCT
fsr-3859	60	1	this	this	DET
fsr-3859	60	2	perspective	perspective	NOUN
fsr-3859	60	3	was	be	AUX
fsr-3859	60	4	first	first	ADV
fsr-3859	60	5	presented	present	VERB
fsr-3859	60	6	in	in	ADP
fsr-3859	60	7	reichenstein	reichenstein	PROPN
fsr-3859	60	8	(	(	PUNCT
fsr-3859	60	9	1999	1999	NUM
fsr-3859	60	10	)	)	PUNCT
fsr-3859	60	11	.	.	PUNCT
fsr-3859	61	1	this	this	DET
fsr-3859	61	2	article	article	NOUN
fsr-3859	61	3	extends	extend	VERB
fsr-3859	61	4	that	that	DET
fsr-3859	61	5	work	work	NOUN
fsr-3859	61	6	.	.	PUNCT
fsr-3859	62	1	the	the	DET
fsr-3859	62	2	next	next	ADJ
fsr-3859	62	3	section	section	NOUN
fsr-3859	62	4	presents	present	VERB
fsr-3859	62	5	the	the	DET
fsr-3859	62	6	financial	financial	ADJ
fsr-3859	62	7	position	position	NOUN
fsr-3859	62	8	of	of	ADP
fsr-3859	62	9	a	a	DET
fsr-3859	62	10	hypothetical	hypothetical	ADJ
fsr-3859	62	11	but	but	CCONJ
fsr-3859	62	12	typical	typical	ADJ
fsr-3859	62	13	family	family	NOUN
fsr-3859	62	14	.	.	PUNCT
fsr-3859	63	1	it	it	PRON
fsr-3859	63	2	then	then	ADV
fsr-3859	63	3	explains	explain	VERB
fsr-3859	63	4	how	how	SCONJ
fsr-3859	63	5	market	market	NOUN
fsr-3859	63	6	values	value	NOUN
fsr-3859	63	7	of	of	ADP
fsr-3859	63	8	assets	asset	NOUN
fsr-3859	63	9	held	hold	VERB
fsr-3859	63	10	in	in	ADP
fsr-3859	63	11	deductible	deductible	ADJ
fsr-3859	63	12	pensions	pension	NOUN
fsr-3859	63	13	,	,	PUNCT
fsr-3859	63	14	tax	tax	NOUN
fsr-3859	63	15	-	-	PUNCT
fsr-3859	63	16	deferred	defer	VERB
fsr-3859	63	17	annuities	annuity	NOUN
fsr-3859	63	18	,	,	PUNCT
fsr-3859	63	19	and	and	CCONJ
fsr-3859	63	20	taxable	taxable	ADJ
fsr-3859	63	21	accounts	account	NOUN
fsr-3859	63	22	can	can	AUX
fsr-3859	63	23	be	be	AUX
fsr-3859	63	24	converted	convert	VERB
fsr-3859	63	25	to	to	ADP
fsr-3859	63	26	after	after	ADP
fsr-3859	63	27	-	-	PUNCT
fsr-3859	63	28	tax	tax	NOUN
fsr-3859	63	29	values	value	NOUN
fsr-3859	63	30	.	.	PUNCT
fsr-3859	64	1	3	3	X
fsr-3859	64	2	.	.	X
fsr-3859	64	3	the	the	DET
fsr-3859	64	4	smith	smith	PROPN
fsr-3859	64	5	family	family	PROPN
fsr-3859	64	6	mary	mary	PROPN
fsr-3859	64	7	and	and	CCONJ
fsr-3859	64	8	bob	bob	PROPN
fsr-3859	64	9	smith	smith	PROPN
fsr-3859	64	10	,	,	PUNCT
fsr-3859	64	11	both	both	DET
fsr-3859	64	12	age	age	NOUN
fsr-3859	64	13	65	65	NUM
fsr-3859	64	14	,	,	PUNCT
fsr-3859	64	15	have	have	VERB
fsr-3859	64	16	no	no	DET
fsr-3859	64	17	children	child	NOUN
fsr-3859	64	18	remaining	remain	VERB
fsr-3859	64	19	at	at	ADP
fsr-3859	64	20	home	home	NOUN
fsr-3859	64	21	.	.	PUNCT
fsr-3859	65	1	bob	bob	PROPN
fsr-3859	65	2	recently	recently	ADV
fsr-3859	65	3	retired	retire	VERB
fsr-3859	65	4	from	from	ADP
fsr-3859	65	5	eds	ed	NOUN
fsr-3859	65	6	after	after	ADP
fsr-3859	65	7	30	30	NUM
fsr-3859	65	8	years	year	NOUN
fsr-3859	65	9	of	of	ADP
fsr-3859	65	10	service	service	NOUN
fsr-3859	65	11	.	.	PUNCT
fsr-3859	66	1	the	the	DET
fsr-3859	66	2	smiths	smith	NOUN
fsr-3859	66	3	moved	move	VERB
fsr-3859	66	4	frequently	frequently	ADV
fsr-3859	66	5	during	during	ADP
fsr-3859	66	6	bob	bob	PROPN
fsr-3859	66	7	’s	’s	PART
fsr-3859	66	8	career	career	NOUN
fsr-3859	66	9	.	.	PUNCT
fsr-3859	67	1	they	they	PRON
fsr-3859	67	2	have	have	AUX
fsr-3859	67	3	lived	live	VERB
fsr-3859	67	4	in	in	ADP
fsr-3859	67	5	albuquerque	albuquerque	NOUN
fsr-3859	67	6	for	for	ADP
fsr-3859	67	7	the	the	DET
fsr-3859	67	8	past	past	ADJ
fsr-3859	67	9	seven	seven	NUM
fsr-3859	67	10	years	year	NOUN
fsr-3859	67	11	.	.	PUNCT
fsr-3859	68	1	they	they	PRON
fsr-3859	68	2	are	be	AUX
fsr-3859	68	3	in	in	ADP
fsr-3859	68	4	the	the	DET
fsr-3859	68	5	combined	combined	ADJ
fsr-3859	68	6	state	state	NOUN
fsr-3859	68	7	-	-	PUNCT
fsr-3859	68	8	plus	plus	CCONJ
fsr-3859	68	9	-	-	PUNCT
fsr-3859	68	10	federal	federal	ADJ
fsr-3859	68	11	35	35	NUM
fsr-3859	68	12	%	%	NOUN
fsr-3859	68	13	tax	tax	NOUN
fsr-3859	68	14	bracket	bracket	NOUN
fsr-3859	68	15	and	and	CCONJ
fsr-3859	68	16	expect	expect	VERB
fsr-3859	68	17	to	to	PART
fsr-3859	68	18	remain	remain	VERB
fsr-3859	68	19	in	in	ADP
fsr-3859	68	20	that	that	DET
fsr-3859	68	21	bracket	bracket	NOUN
fsr-3859	68	22	after	after	ADP
fsr-3859	68	23	retirement	retirement	NOUN
fsr-3859	68	24	.	.	PUNCT
fsr-3859	69	1	table	table	NOUN
fsr-3859	69	2	1	1	NUM
fsr-3859	69	3	presents	present	VERB
fsr-3859	69	4	the	the	DET
fsr-3859	69	5	financial	financial	ADJ
fsr-3859	69	6	position	position	NOUN
fsr-3859	69	7	of	of	ADP
fsr-3859	69	8	the	the	DET
fsr-3859	69	9	smiths	smith	NOUN
fsr-3859	69	10	.	.	PUNCT
fsr-3859	70	1	they	they	PRON
fsr-3859	70	2	hold	hold	VERB
fsr-3859	70	3	$	$	SYM
fsr-3859	70	4	15,000	15,000	NUM
fsr-3859	70	5	of	of	ADP
fsr-3859	70	6	exxon	exxon	PROPN
fsr-3859	70	7	stocks	stock	NOUN
fsr-3859	70	8	in	in	ADP
fsr-3859	70	9	a	a	DET
fsr-3859	70	10	taxable	taxable	ADJ
fsr-3859	70	11	account	account	NOUN
fsr-3859	70	12	.	.	PUNCT
fsr-3859	71	1	it	it	PRON
fsr-3859	71	2	has	have	VERB
fsr-3859	71	3	a	a	DET
fsr-3859	71	4	cost	cost	NOUN
fsr-3859	71	5	base	base	NOUN
fsr-3859	71	6	of	of	ADP
fsr-3859	71	7	$	$	SYM
fsr-3859	71	8	5,000	5,000	NUM
fsr-3859	71	9	.	.	PUNCT
fsr-3859	72	1	they	they	PRON
fsr-3859	72	2	have	have	VERB
fsr-3859	72	3	a	a	DET
fsr-3859	72	4	stock	stock	NOUN
fsr-3859	72	5	fund	fund	NOUN
fsr-3859	72	6	worth	worth	ADJ
fsr-3859	72	7	$	$	SYM
fsr-3859	72	8	165,000	165,000	NUM
fsr-3859	72	9	that	that	PRON
fsr-3859	72	10	is	be	AUX
fsr-3859	72	11	held	hold	VERB
fsr-3859	72	12	in	in	ADP
fsr-3859	72	13	a	a	DET
fsr-3859	72	14	deductible	deductible	ADJ
fsr-3859	72	15	pension	pension	NOUN
fsr-3859	72	16	.	.	PUNCT
fsr-3859	73	1	corporate	corporate	ADJ
fsr-3859	73	2	bonds	bond	NOUN
fsr-3859	73	3	,	,	PUNCT
fsr-3859	73	4	with	with	ADP
fsr-3859	73	5	a	a	DET
fsr-3859	73	6	cost	cost	NOUN
fsr-3859	73	7	base	base	NOUN
fsr-3859	73	8	and	and	CCONJ
fsr-3859	73	9	current	current	ADJ
fsr-3859	73	10	market	market	NOUN
fsr-3859	73	11	value	value	NOUN
fsr-3859	73	12	of	of	ADP
fsr-3859	73	13	$	$	SYM
fsr-3859	73	14	50,000	50,000	NUM
fsr-3859	73	15	,	,	PUNCT
fsr-3859	73	16	are	be	AUX
fsr-3859	73	17	held	hold	VERB
fsr-3859	73	18	in	in	ADP
fsr-3859	73	19	a	a	DET
fsr-3859	73	20	taxable	taxable	ADJ
fsr-3859	73	21	account	account	NOUN
fsr-3859	73	22	.	.	PUNCT
fsr-3859	74	1	they	they	PRON
fsr-3859	74	2	have	have	VERB
fsr-3859	74	3	$	$	SYM
fsr-3859	74	4	70,000	70,000	NUM
fsr-3859	74	5	in	in	ADP
fsr-3859	74	6	a	a	DET
fsr-3859	74	7	bond	bond	NOUN
fsr-3859	74	8	subaccount	subaccount	NOUN
fsr-3859	74	9	held	hold	VERB
fsr-3859	74	10	in	in	ADP
fsr-3859	74	11	a	a	DET
fsr-3859	74	12	nonqualified	nonqualifie	VERB
fsr-3859	74	13	tax	tax	NOUN
fsr-3859	74	14	-	-	PUNCT
fsr-3859	74	15	deferred	defer	VERB
fsr-3859	74	16	annuity	annuity	NOUN
fsr-3859	74	17	;	;	PUNCT
fsr-3859	74	18	it	it	PRON
fsr-3859	74	19	was	be	AUX
fsr-3859	74	20	funded	fund	VERB
fsr-3859	74	21	five	five	NUM
fsr-3859	74	22	years	year	NOUN
fsr-3859	74	23	ago	ago	ADV
fsr-3859	74	24	with	with	ADP
fsr-3859	74	25	a	a	DET
fsr-3859	74	26	$	$	SYM
fsr-3859	74	27	50,000	50,000	NUM
fsr-3859	74	28	investment	investment	NOUN
fsr-3859	74	29	and	and	CCONJ
fsr-3859	74	30	has	have	AUX
fsr-3859	74	31	accumulated	accumulate	VERB
fsr-3859	74	32	$	$	SYM
fsr-3859	74	33	20,000	20,000	NUM
fsr-3859	74	34	of	of	ADP
fsr-3859	74	35	tax	tax	NOUN
fsr-3859	74	36	-	-	PUNCT
fsr-3859	74	37	deferred	defer	VERB
fsr-3859	74	38	interest	interest	NOUN
fsr-3859	74	39	.	.	PUNCT
fsr-3859	75	1	table	table	NOUN
fsr-3859	75	2	1	1	NUM
fsr-3859	75	3	presents	present	VERB
fsr-3859	75	4	this	this	DET
fsr-3859	75	5	asset	asset	NOUN
fsr-3859	75	6	as	as	ADP
fsr-3859	75	7	a	a	DET
fsr-3859	75	8	$	$	SYM
fsr-3859	75	9	70,000	70,000	NUM
fsr-3859	75	10	bond	bond	NOUN
fsr-3859	75	11	held	hold	VERB
fsr-3859	75	12	in	in	ADP
fsr-3859	75	13	a	a	DET
fsr-3859	75	14	tax	tax	NOUN
fsr-3859	75	15	-	-	PUNCT
fsr-3859	75	16	deferred	defer	VERB
fsr-3859	75	17	annuity	annuity	NOUN
fsr-3859	75	18	.	.	PUNCT
fsr-3859	76	1	table	table	NOUN
fsr-3859	76	2	1	1	NUM
fsr-3859	76	3	the	the	DET
fsr-3859	76	4	smith	smith	PROPN
fsr-3859	76	5	’s	’s	PART
fsr-3859	76	6	assets	asset	NOUN
fsr-3859	76	7	and	and	CCONJ
fsr-3859	76	8	liabilities	liability	NOUN
fsr-3859	76	9	in	in	ADP
fsr-3859	76	10	market	market	NOUN
fsr-3859	76	11	and	and	CCONJ
fsr-3859	76	12	after	after	ADP
fsr-3859	76	13	-	-	PUNCT
fsr-3859	76	14	tax	tax	NOUN
fsr-3859	76	15	values	value	NOUN
fsr-3859	76	16	asset	asset	NOUN
fsr-3859	76	17	market	market	NOUN
fsr-3859	76	18	value	value	NOUN
fsr-3859	76	19	after	after	ADP
fsr-3859	76	20	-	-	PUNCT
fsr-3859	76	21	tax	tax	NOUN
fsr-3859	76	22	value	value	NOUN
fsr-3859	76	23	savings	saving	NOUN
fsr-3859	76	24	vehicle	vehicle	NOUN
fsr-3859	76	25	financial	financial	ADJ
fsr-3859	76	26	assets	asset	NOUN
fsr-3859	77	1	exxon	exxon	PROPN
fsr-3859	77	2	stock	stock	VERB
fsr-3859	77	3	$	$	SYM
fsr-3859	77	4	15,000	15,000	NUM
fsr-3859	77	5	$	$	SYM
fsr-3859	77	6	12,300	12,300	NUM
fsr-3859	77	7	taxable	taxable	ADJ
fsr-3859	77	8	account	account	NOUN
fsr-3859	77	9	stock	stock	NOUN
fsr-3859	77	10	fund	fund	NOUN
fsr-3859	77	11	$	$	SYM
fsr-3859	77	12	165,000	165,000	NUM
fsr-3859	77	13	$	$	SYM
fsr-3859	77	14	107,250	107,250	NUM
fsr-3859	77	15	deductible	deductible	ADJ
fsr-3859	77	16	pension	pension	NOUN
fsr-3859	77	17	bonds	bond	NOUN
fsr-3859	77	18	$	$	SYM
fsr-3859	77	19	50,000	50,000	NUM
fsr-3859	77	20	$	$	SYM
fsr-3859	77	21	50,000	50,000	NUM
fsr-3859	77	22	taxable	taxable	ADJ
fsr-3859	77	23	account	account	NOUN
fsr-3859	77	24	bonds	bond	NOUN
fsr-3859	77	25	$	$	SYM
fsr-3859	77	26	70,000	70,000	NUM
fsr-3859	77	27	$	$	SYM
fsr-3859	77	28	63,000	63,000	NUM
fsr-3859	77	29	tax	tax	NOUN
fsr-3859	77	30	-	-	PUNCT
fsr-3859	77	31	deferred	defer	VERB
fsr-3859	77	32	annuity	annuity	NOUN
fsr-3859	77	33	total	total	VERB
fsr-3859	77	34	$	$	SYM
fsr-3859	77	35	300,000	300,000	NUM
fsr-3859	77	36	$	$	SYM
fsr-3859	77	37	242,550	242,550	NUM
fsr-3859	77	38	other	other	ADJ
fsr-3859	77	39	assets	asset	NOUN
fsr-3859	77	40	and	and	CCONJ
fsr-3859	77	41	liabilities	liability	NOUN
fsr-3859	77	42	home	home	ADV
fsr-3859	77	43	$	$	SYM
fsr-3859	77	44	250,000	250,000	NUM
fsr-3859	77	45	$	$	SYM
fsr-3859	77	46	250,000	250,000	NUM
fsr-3859	77	47	mortgage	mortgage	NOUN
fsr-3859	77	48	$	$	SYM
fsr-3859	77	49	200,000	200,000	NUM
fsr-3859	77	50	$	$	SYM
fsr-3859	77	51	200,000	200,000	NUM
fsr-3859	77	52	insurance	insurance	NOUN
fsr-3859	77	53	:	:	PUNCT
fsr-3859	77	54	cash	cash	NOUN
fsr-3859	77	55	value	value	NOUN
fsr-3859	77	56	$	$	SYM
fsr-3859	77	57	60,000	60,000	NUM
fsr-3859	77	58	$	$	SYM
fsr-3859	77	59	51,250	51,250	NUM
fsr-3859	77	60	contingent	contingent	ADJ
fsr-3859	77	61	assets	asset	NOUN
fsr-3859	77	62	insurance	insurance	NOUN
fsr-3859	77	63	:	:	PUNCT
fsr-3859	77	64	death	death	PROPN
fsr-3859	77	65	ben	ben	PROPN
fsr-3859	77	66	.	.	PROPN
fsr-3859	78	1	$	$	SYM
fsr-3859	78	2	195,000	195,000	NUM
fsr-3859	78	3	$	$	SYM
fsr-3859	78	4	195,000	195,000	NUM
fsr-3859	78	5	defined	define	VERB
fsr-3859	78	6	-	-	PUNCT
fsr-3859	78	7	benefit	benefit	NOUN
fsr-3859	78	8	plan	plan	NOUN
fsr-3859	78	9	$	$	SYM
fsr-3859	78	10	300,000	300,000	NUM
fsr-3859	78	11	$	$	SYM
fsr-3859	78	12	195,000	195,000	NUM
fsr-3859	78	13	197w	197w	NUM
fsr-3859	78	14	.	.	PUNCT
fsr-3859	79	1	reichenstein	reichenstein	PROPN
fsr-3859	79	2	/	/	SYM
fsr-3859	79	3	financial	financial	ADJ
fsr-3859	79	4	services	service	NOUN
fsr-3859	79	5	review	review	VERB
fsr-3859	79	6	7	7	NUM
fsr-3859	79	7	(	(	PUNCT
fsr-3859	79	8	1998	1998	NUM
fsr-3859	79	9	)	)	PUNCT
fsr-3859	80	1	195–206	195–206	NUM
fsr-3859	80	2	they	they	PRON
fsr-3859	80	3	bought	buy	VERB
fsr-3859	80	4	a	a	DET
fsr-3859	80	5	house	house	NOUN
fsr-3859	80	6	seven	seven	NUM
fsr-3859	80	7	years	year	NOUN
fsr-3859	80	8	ago	ago	ADV
fsr-3859	80	9	for	for	ADP
fsr-3859	80	10	$	$	SYM
fsr-3859	80	11	150,000	150,000	NUM
fsr-3859	80	12	.	.	PUNCT
fsr-3859	81	1	it	it	PRON
fsr-3859	81	2	is	be	AUX
fsr-3859	81	3	currently	currently	ADV
fsr-3859	81	4	worth	worth	ADJ
fsr-3859	81	5	$	$	SYM
fsr-3859	81	6	250,000	250,000	NUM
fsr-3859	81	7	,	,	PUNCT
fsr-3859	81	8	and	and	CCONJ
fsr-3859	81	9	it	it	PRON
fsr-3859	81	10	was	be	AUX
fsr-3859	81	11	recently	recently	ADV
fsr-3859	81	12	refinanced	refinance	VERB
fsr-3859	81	13	with	with	ADP
fsr-3859	81	14	a	a	DET
fsr-3859	81	15	$	$	SYM
fsr-3859	81	16	200,000	200,000	NUM
fsr-3859	81	17	fixed	fix	VERB
fsr-3859	81	18	-	-	PUNCT
fsr-3859	81	19	rate	rate	NOUN
fsr-3859	81	20	mortgage	mortgage	NOUN
fsr-3859	81	21	.	.	PUNCT
fsr-3859	82	1	the	the	DET
fsr-3859	82	2	eds	ed	NOUN
fsr-3859	82	3	defined	define	VERB
fsr-3859	82	4	-	-	PUNCT
fsr-3859	82	5	benefit	benefit	NOUN
fsr-3859	82	6	(	(	PUNCT
fsr-3859	82	7	db	db	NOUN
fsr-3859	82	8	)	)	PUNCT
fsr-3859	82	9	plan	plan	NOUN
fsr-3859	82	10	will	will	AUX
fsr-3859	82	11	pay	pay	VERB
fsr-3859	82	12	bob	bob	PROPN
fsr-3859	82	13	$	$	SYM
fsr-3859	82	14	26,000	26,000	NUM
fsr-3859	82	15	a	a	DET
fsr-3859	82	16	year	year	NOUN
fsr-3859	82	17	for	for	ADP
fsr-3859	82	18	the	the	DET
fsr-3859	82	19	rest	rest	NOUN
fsr-3859	82	20	of	of	ADP
fsr-3859	82	21	his	his	PRON
fsr-3859	82	22	life	life	NOUN
fsr-3859	82	23	.	.	PUNCT
fsr-3859	83	1	if	if	SCONJ
fsr-3859	83	2	bob	bob	PROPN
fsr-3859	83	3	dies	die	VERB
fsr-3859	83	4	first	first	ADV
fsr-3859	83	5	,	,	PUNCT
fsr-3859	83	6	it	it	PRON
fsr-3859	83	7	will	will	AUX
fsr-3859	83	8	pay	pay	VERB
fsr-3859	83	9	mary	mary	PROPN
fsr-3859	83	10	$	$	SYM
fsr-3859	83	11	13,000	13,000	NUM
fsr-3859	83	12	a	a	DET
fsr-3859	83	13	year	year	NOUN
fsr-3859	83	14	for	for	ADP
fsr-3859	83	15	the	the	DET
fsr-3859	83	16	rest	rest	NOUN
fsr-3859	83	17	of	of	ADP
fsr-3859	83	18	her	her	PRON
fsr-3859	83	19	life	life	NOUN
fsr-3859	83	20	.	.	PUNCT
fsr-3859	84	1	for	for	ADP
fsr-3859	84	2	simplicity	simplicity	NOUN
fsr-3859	84	3	,	,	PUNCT
fsr-3859	84	4	i	i	PRON
fsr-3859	84	5	accept	accept	VERB
fsr-3859	84	6	the	the	DET
fsr-3859	84	7	irs	irs	PROPN
fsr-3859	84	8	’	'	PUNCT
fsr-3859	84	9	current	current	ADJ
fsr-3859	84	10	assumption	assumption	NOUN
fsr-3859	84	11	that	that	SCONJ
fsr-3859	84	12	they	they	PRON
fsr-3859	84	13	each	each	PRON
fsr-3859	84	14	have	have	AUX
fsr-3859	84	15	20	20	NUM
fsr-3859	84	16	-	-	PUNCT
fsr-3859	84	17	year	year	NOUN
fsr-3859	84	18	life	life	NOUN
fsr-3859	84	19	expectancies	expectancy	NOUN
fsr-3859	84	20	and	and	CCONJ
fsr-3859	84	21	assume	assume	VERB
fsr-3859	84	22	that	that	SCONJ
fsr-3859	84	23	the	the	DET
fsr-3859	84	24	present	present	ADJ
fsr-3859	84	25	value	value	NOUN
fsr-3859	84	26	of	of	ADP
fsr-3859	84	27	$	$	SYM
fsr-3859	84	28	26,000	26,000	NUM
fsr-3859	84	29	a	a	DET
fsr-3859	84	30	year	year	NOUN
fsr-3859	84	31	for	for	ADP
fsr-3859	84	32	20	20	NUM
fsr-3859	84	33	years	year	NOUN
fsr-3859	84	34	is	be	AUX
fsr-3859	84	35	$	$	SYM
fsr-3859	84	36	300,000	300,000	NUM
fsr-3859	84	37	;	;	PUNCT
fsr-3859	84	38	the	the	DET
fsr-3859	84	39	discount	discount	NOUN
fsr-3859	84	40	rate	rate	NOUN
fsr-3859	84	41	is	be	AUX
fsr-3859	84	42	5.93	5.93	NUM
fsr-3859	84	43	%	%	NOUN
fsr-3859	84	44	.	.	PUNCT
fsr-3859	85	1	if	if	SCONJ
fsr-3859	85	2	bob	bob	PROPN
fsr-3859	85	3	dies	die	VERB
fsr-3859	85	4	today	today	NOUN
fsr-3859	85	5	,	,	PUNCT
fsr-3859	85	6	the	the	DET
fsr-3859	85	7	present	present	ADJ
fsr-3859	85	8	value	value	NOUN
fsr-3859	85	9	of	of	ADP
fsr-3859	85	10	mary	mary	PROPN
fsr-3859	85	11	’s	’s	PART
fsr-3859	85	12	$	$	SYM
fsr-3859	85	13	13,000	13,000	NUM
fsr-3859	85	14	a	a	DET
fsr-3859	85	15	year	year	NOUN
fsr-3859	85	16	for	for	ADP
fsr-3859	85	17	20	20	NUM
fsr-3859	85	18	years	year	NOUN
fsr-3859	85	19	is	be	AUX
fsr-3859	85	20	$	$	SYM
fsr-3859	85	21	150,000	150,000	NUM
fsr-3859	85	22	.	.	PUNCT
fsr-3859	86	1	the	the	DET
fsr-3859	86	2	present	present	ADJ
fsr-3859	86	3	value	value	NOUN
fsr-3859	86	4	of	of	ADP
fsr-3859	86	5	the	the	DET
fsr-3859	86	6	db	db	PROPN
fsr-3859	86	7	plan	plan	NOUN
fsr-3859	86	8	should	should	AUX
fsr-3859	86	9	reflect	reflect	VERB
fsr-3859	86	10	the	the	DET
fsr-3859	86	11	joint	joint	ADJ
fsr-3859	86	12	probability	probability	NOUN
fsr-3859	86	13	distribution	distribution	NOUN
fsr-3859	86	14	for	for	ADP
fsr-3859	86	15	bob	bob	PROPN
fsr-3859	86	16	and	and	CCONJ
fsr-3859	86	17	mary	mary	PROPN
fsr-3859	86	18	’s	’s	PART
fsr-3859	86	19	life	life	NOUN
fsr-3859	86	20	expectancies	expectancy	NOUN
fsr-3859	86	21	.	.	PUNCT
fsr-3859	87	1	i	i	PRON
fsr-3859	87	2	leave	leave	VERB
fsr-3859	87	3	this	this	DET
fsr-3859	87	4	detail	detail	NOUN
fsr-3859	87	5	to	to	ADP
fsr-3859	87	6	future	future	ADJ
fsr-3859	87	7	researchers	researcher	NOUN
fsr-3859	87	8	.	.	PUNCT
fsr-3859	88	1	the	the	DET
fsr-3859	88	2	benefits	benefit	NOUN
fsr-3859	88	3	are	be	AUX
fsr-3859	88	4	fully	fully	ADV
fsr-3859	88	5	taxable	taxable	ADJ
fsr-3859	88	6	and	and	CCONJ
fsr-3859	88	7	,	,	PUNCT
fsr-3859	88	8	therefore	therefore	ADV
fsr-3859	88	9	,	,	PUNCT
fsr-3859	88	10	are	be	AUX
fsr-3859	88	11	worth	worth	ADJ
fsr-3859	88	12	$	$	SYM
fsr-3859	88	13	195,000	195,000	NUM
fsr-3859	88	14	and	and	CCONJ
fsr-3859	88	15	$	$	SYM
fsr-3859	88	16	97,500	97,500	NUM
fsr-3859	88	17	after	after	ADP
fsr-3859	88	18	taxes	taxis	NOUN
fsr-3859	88	19	[	[	X
fsr-3859	88	20	e.g.	e.g.	ADV
fsr-3859	88	21	,	,	PUNCT
fsr-3859	88	22	$	$	SYM
fsr-3859	88	23	300,000(12	300,000(12	NUM
fsr-3859	88	24	0.35	0.35	NUM
fsr-3859	88	25	)	)	PUNCT
fsr-3859	88	26	]	]	PUNCT
fsr-3859	88	27	.	.	PUNCT
fsr-3859	89	1	mary	mary	PROPN
fsr-3859	89	2	is	be	AUX
fsr-3859	89	3	the	the	DET
fsr-3859	89	4	beneficiary	beneficiary	NOUN
fsr-3859	89	5	of	of	ADP
fsr-3859	89	6	a	a	DET
fsr-3859	89	7	$	$	SYM
fsr-3859	89	8	195,000	195,000	NUM
fsr-3859	89	9	life	life	NOUN
fsr-3859	89	10	insurance	insurance	NOUN
fsr-3859	89	11	policy	policy	NOUN
fsr-3859	89	12	on	on	ADP
fsr-3859	89	13	bob	bob	PROPN
fsr-3859	89	14	.	.	PUNCT
fsr-3859	90	1	it	it	PRON
fsr-3859	90	2	has	have	VERB
fsr-3859	90	3	a	a	DET
fsr-3859	90	4	cash	cash	NOUN
fsr-3859	90	5	surrender	surrender	NOUN
fsr-3859	90	6	value	value	NOUN
fsr-3859	90	7	of	of	ADP
fsr-3859	90	8	$	$	SYM
fsr-3859	90	9	60,000	60,000	NUM
fsr-3859	90	10	.	.	PUNCT
fsr-3859	91	1	table	table	NOUN
fsr-3859	91	2	1	1	NUM
fsr-3859	91	3	presents	present	VERB
fsr-3859	91	4	the	the	DET
fsr-3859	91	5	after	after	ADP
fsr-3859	91	6	-	-	PUNCT
fsr-3859	91	7	tax	tax	NOUN
fsr-3859	91	8	values	value	NOUN
fsr-3859	91	9	of	of	ADP
fsr-3859	91	10	the	the	DET
fsr-3859	91	11	smith	smith	PROPN
fsr-3859	91	12	’s	’s	PART
fsr-3859	91	13	assets	asset	NOUN
fsr-3859	91	14	assuming	assume	VERB
fsr-3859	91	15	that	that	SCONJ
fsr-3859	91	16	during	during	ADP
fsr-3859	91	17	retirement	retirement	NOUN
fsr-3859	91	18	they	they	PRON
fsr-3859	91	19	will	will	AUX
fsr-3859	91	20	have	have	VERB
fsr-3859	91	21	a	a	DET
fsr-3859	91	22	combined	combine	VERB
fsr-3859	91	23	federal	federal	ADJ
fsr-3859	91	24	-	-	PUNCT
fsr-3859	91	25	plus	plus	CCONJ
fsr-3859	91	26	-	-	PUNCT
fsr-3859	91	27	state	state	NOUN
fsr-3859	91	28	tax	tax	NOUN
fsr-3859	91	29	rate	rate	NOUN
fsr-3859	91	30	of	of	ADP
fsr-3859	91	31	35	35	NUM
fsr-3859	91	32	%	%	NOUN
fsr-3859	91	33	and	and	CCONJ
fsr-3859	91	34	a	a	DET
fsr-3859	91	35	combined	combine	VERB
fsr-3859	91	36	capital	capital	NOUN
fsr-3859	91	37	gains	gain	NOUN
fsr-3859	91	38	tax	tax	NOUN
fsr-3859	91	39	rate	rate	NOUN
fsr-3859	91	40	of	of	ADP
fsr-3859	91	41	27	27	NUM
fsr-3859	91	42	%	%	NOUN
fsr-3859	91	43	.	.	PUNCT
fsr-3859	92	1	to	to	PART
fsr-3859	92	2	repeat	repeat	VERB
fsr-3859	92	3	,	,	PUNCT
fsr-3859	92	4	the	the	DET
fsr-3859	92	5	smiths	smith	NOUN
fsr-3859	92	6	must	must	AUX
fsr-3859	92	7	buy	buy	VERB
fsr-3859	92	8	goods	good	NOUN
fsr-3859	92	9	and	and	CCONJ
fsr-3859	92	10	pay	pay	VERB
fsr-3859	92	11	for	for	ADP
fsr-3859	92	12	services	service	NOUN
fsr-3859	92	13	with	with	ADP
fsr-3859	92	14	after	after	ADP
fsr-3859	92	15	-	-	PUNCT
fsr-3859	92	16	tax	tax	NOUN
fsr-3859	92	17	dollars	dollar	NOUN
fsr-3859	92	18	.	.	PUNCT
fsr-3859	93	1	calculating	calculate	VERB
fsr-3859	93	2	the	the	DET
fsr-3859	93	3	asset	asset	NOUN
fsr-3859	93	4	mix	mix	NOUN
fsr-3859	93	5	based	base	VERB
fsr-3859	93	6	on	on	ADP
fsr-3859	93	7	market	market	NOUN
fsr-3859	93	8	values	value	NOUN
fsr-3859	93	9	implicitly	implicitly	ADV
fsr-3859	93	10	assumes	assume	VERB
fsr-3859	93	11	that	that	SCONJ
fsr-3859	93	12	their	their	PRON
fsr-3859	93	13	expected	expect	VERB
fsr-3859	93	14	tax	tax	NOUN
fsr-3859	93	15	rate	rate	NOUN
fsr-3859	93	16	in	in	ADP
fsr-3859	93	17	retirement	retirement	NOUN
fsr-3859	93	18	will	will	AUX
fsr-3859	93	19	be	be	AUX
fsr-3859	93	20	zero	zero	NUM
fsr-3859	93	21	.	.	PUNCT
fsr-3859	94	1	the	the	DET
fsr-3859	94	2	smiths	smith	NOUN
fsr-3859	94	3	may	may	AUX
fsr-3859	94	4	not	not	PART
fsr-3859	94	5	be	be	AUX
fsr-3859	94	6	certain	certain	ADJ
fsr-3859	94	7	what	what	PRON
fsr-3859	94	8	their	their	PRON
fsr-3859	94	9	retirement	retirement	NOUN
fsr-3859	94	10	tax	tax	NOUN
fsr-3859	94	11	rate	rate	NOUN
fsr-3859	94	12	will	will	AUX
fsr-3859	94	13	be	be	AUX
fsr-3859	94	14	,	,	PUNCT
fsr-3859	94	15	but	but	CCONJ
fsr-3859	94	16	the	the	DET
fsr-3859	94	17	implicit	implicit	ADJ
fsr-3859	94	18	expectation	expectation	NOUN
fsr-3859	94	19	of	of	ADP
fsr-3859	94	20	zero	zero	NUM
fsr-3859	94	21	is	be	AUX
fsr-3859	94	22	clearly	clearly	ADV
fsr-3859	94	23	less	less	ADJ
fsr-3859	94	24	than	than	ADP
fsr-3859	94	25	optimal	optimal	ADJ
fsr-3859	94	26	.	.	PUNCT
fsr-3859	95	1	the	the	DET
fsr-3859	95	2	exxon	exxon	PROPN
fsr-3859	95	3	stock	stock	NOUN
fsr-3859	95	4	is	be	AUX
fsr-3859	95	5	held	hold	VERB
fsr-3859	95	6	in	in	ADP
fsr-3859	95	7	a	a	DET
fsr-3859	95	8	taxable	taxable	ADJ
fsr-3859	95	9	account	account	NOUN
fsr-3859	95	10	and	and	CCONJ
fsr-3859	95	11	has	have	VERB
fsr-3859	95	12	a	a	DET
fsr-3859	95	13	cost	cost	NOUN
fsr-3859	95	14	base	base	NOUN
fsr-3859	95	15	of	of	ADP
fsr-3859	95	16	$	$	SYM
fsr-3859	95	17	5,000	5,000	NUM
fsr-3859	95	18	.	.	PUNCT
fsr-3859	96	1	based	base	VERB
fsr-3859	96	2	on	on	ADP
fsr-3859	96	3	the	the	DET
fsr-3859	96	4	27	27	NUM
fsr-3859	96	5	%	%	NOUN
fsr-3859	96	6	tax	tax	NOUN
fsr-3859	96	7	rate	rate	NOUN
fsr-3859	96	8	,	,	PUNCT
fsr-3859	96	9	the	the	DET
fsr-3859	96	10	$	$	SYM
fsr-3859	96	11	10,000	10,000	NUM
fsr-3859	96	12	capital	capital	NOUN
fsr-3859	96	13	gain	gain	NOUN
fsr-3859	96	14	is	be	AUX
fsr-3859	96	15	worth	worth	ADJ
fsr-3859	96	16	$	$	SYM
fsr-3859	96	17	7,300	7,300	NUM
fsr-3859	96	18	after	after	ADP
fsr-3859	96	19	taxes	taxis	NOUN
fsr-3859	96	20	.	.	PUNCT
fsr-3859	97	1	so	so	ADV
fsr-3859	97	2	,	,	PUNCT
fsr-3859	97	3	the	the	DET
fsr-3859	97	4	stock	stock	NOUN
fsr-3859	97	5	is	be	AUX
fsr-3859	97	6	worth	worth	ADJ
fsr-3859	97	7	$	$	SYM
fsr-3859	97	8	12,300	12,300	NUM
fsr-3859	97	9	after	after	ADP
fsr-3859	97	10	taxes	taxis	NOUN
fsr-3859	97	11	—	—	PUNCT
fsr-3859	97	12	the	the	DET
fsr-3859	97	13	original	original	ADJ
fsr-3859	97	14	$	$	SYM
fsr-3859	97	15	5,000	5,000	NUM
fsr-3859	97	16	plus	plus	CCONJ
fsr-3859	97	17	the	the	DET
fsr-3859	97	18	$	$	SYM
fsr-3859	97	19	7,300	7,300	NUM
fsr-3859	97	20	capital	capital	NOUN
fsr-3859	97	21	gain	gain	NOUN
fsr-3859	97	22	.	.	PUNCT
fsr-3859	98	1	the	the	DET
fsr-3859	98	2	before	before	ADP
fsr-3859	98	3	-	-	PUNCT
fsr-3859	98	4	tax	tax	NOUN
fsr-3859	98	5	value	value	NOUN
fsr-3859	98	6	of	of	ADP
fsr-3859	98	7	an	an	DET
fsr-3859	98	8	asset	asset	NOUN
fsr-3859	98	9	with	with	ADP
fsr-3859	98	10	an	an	DET
fsr-3859	98	11	unrealized	unrealized	ADJ
fsr-3859	98	12	capital	capital	NOUN
fsr-3859	98	13	loss	loss	NOUN
fsr-3859	98	14	should	should	AUX
fsr-3859	98	15	also	also	ADV
fsr-3859	98	16	be	be	AUX
fsr-3859	98	17	converted	convert	VERB
fsr-3859	98	18	to	to	ADP
fsr-3859	98	19	an	an	DET
fsr-3859	98	20	after	after	ADP
fsr-3859	98	21	-	-	PUNCT
fsr-3859	98	22	tax	tax	NOUN
fsr-3859	98	23	value	value	NOUN
fsr-3859	98	24	.	.	PUNCT
fsr-3859	99	1	suppose	suppose	VERB
fsr-3859	99	2	a	a	DET
fsr-3859	99	3	capital	capital	NOUN
fsr-3859	99	4	asset	asset	NOUN
fsr-3859	99	5	has	have	VERB
fsr-3859	99	6	a	a	DET
fsr-3859	99	7	cost	cost	NOUN
fsr-3859	99	8	base	base	NOUN
fsr-3859	99	9	of	of	ADP
fsr-3859	99	10	$	$	SYM
fsr-3859	99	11	10,000	10,000	NUM
fsr-3859	99	12	,	,	PUNCT
fsr-3859	99	13	a	a	DET
fsr-3859	99	14	market	market	NOUN
fsr-3859	99	15	value	value	NOUN
fsr-3859	99	16	of	of	ADP
fsr-3859	99	17	$	$	SYM
fsr-3859	99	18	7,000	7,000	NUM
fsr-3859	99	19	,	,	PUNCT
fsr-3859	99	20	and	and	CCONJ
fsr-3859	99	21	the	the	DET
fsr-3859	99	22	loss	loss	NOUN
fsr-3859	99	23	will	will	AUX
fsr-3859	99	24	be	be	AUX
fsr-3859	99	25	realized	realize	VERB
fsr-3859	99	26	this	this	DET
fsr-3859	99	27	year	year	NOUN
fsr-3859	99	28	while	while	SCONJ
fsr-3859	99	29	the	the	DET
fsr-3859	99	30	family	family	NOUN
fsr-3859	99	31	is	be	AUX
fsr-3859	99	32	in	in	ADP
fsr-3859	99	33	the	the	DET
fsr-3859	99	34	35	35	NUM
fsr-3859	99	35	%	%	NOUN
fsr-3859	99	36	marginal	marginal	ADJ
fsr-3859	99	37	tax	tax	NOUN
fsr-3859	99	38	bracket	bracket	NOUN
fsr-3859	99	39	.	.	PUNCT
fsr-3859	100	1	the	the	DET
fsr-3859	100	2	after	after	ADP
fsr-3859	100	3	-	-	PUNCT
fsr-3859	100	4	tax	tax	NOUN
fsr-3859	100	5	value	value	NOUN
fsr-3859	100	6	of	of	ADP
fsr-3859	100	7	the	the	DET
fsr-3859	100	8	asset	asset	NOUN
fsr-3859	100	9	is	be	AUX
fsr-3859	100	10	$	$	SYM
fsr-3859	100	11	8,050	8,050	NUM
fsr-3859	100	12	,	,	PUNCT
fsr-3859	100	13	that	that	ADV
fsr-3859	100	14	is	is	ADV
fsr-3859	100	15	,	,	PUNCT
fsr-3859	100	16	$	$	SYM
fsr-3859	100	17	7,0001	7,0001	NUM
fsr-3859	100	18	$	$	SYM
fsr-3859	100	19	3,000	3,000	NUM
fsr-3859	100	20	(	(	PUNCT
fsr-3859	100	21	0.35	0.35	NUM
fsr-3859	100	22	)	)	PUNCT
fsr-3859	100	23	.	.	PUNCT
fsr-3859	101	1	as	as	SCONJ
fsr-3859	101	2	discussed	discuss	VERB
fsr-3859	101	3	earlier	early	ADV
fsr-3859	101	4	,	,	PUNCT
fsr-3859	101	5	the	the	DET
fsr-3859	101	6	$	$	SYM
fsr-3859	101	7	165,000	165,000	NUM
fsr-3859	101	8	of	of	ADP
fsr-3859	101	9	deductible	deductible	ADJ
fsr-3859	101	10	pension	pension	NOUN
fsr-3859	101	11	assets	asset	NOUN
fsr-3859	101	12	converts	convert	NOUN
fsr-3859	101	13	to	to	ADP
fsr-3859	101	14	$	$	SYM
fsr-3859	101	15	107,250	107,250	NUM
fsr-3859	101	16	of	of	ADP
fsr-3859	101	17	after	after	ADP
fsr-3859	101	18	-	-	PUNCT
fsr-3859	101	19	tax	tax	NOUN
fsr-3859	101	20	assets	asset	NOUN
fsr-3859	101	21	,	,	PUNCT
fsr-3859	101	22	[	[	X
fsr-3859	101	23	$	$	SYM
fsr-3859	101	24	165,000	165,000	NUM
fsr-3859	101	25	(	(	PUNCT
fsr-3859	101	26	12	12	NUM
fsr-3859	101	27	0.35	0.35	NUM
fsr-3859	101	28	)	)	PUNCT
fsr-3859	101	29	]	]	PUNCT
fsr-3859	101	30	.	.	PUNCT
fsr-3859	102	1	the	the	DET
fsr-3859	102	2	$	$	SYM
fsr-3859	102	3	50,000	50,000	NUM
fsr-3859	102	4	of	of	ADP
fsr-3859	102	5	bonds	bond	NOUN
fsr-3859	102	6	held	hold	VERB
fsr-3859	102	7	in	in	ADP
fsr-3859	102	8	a	a	DET
fsr-3859	102	9	taxable	taxable	ADJ
fsr-3859	102	10	account	account	NOUN
fsr-3859	102	11	is	be	AUX
fsr-3859	102	12	already	already	ADV
fsr-3859	102	13	after	after	ADP
fsr-3859	102	14	-	-	PUNCT
fsr-3859	102	15	tax	tax	NOUN
fsr-3859	102	16	dollars	dollar	NOUN
fsr-3859	102	17	.	.	PUNCT
fsr-3859	103	1	in	in	ADP
fsr-3859	103	2	this	this	DET
fsr-3859	103	3	case	case	NOUN
fsr-3859	103	4	,	,	PUNCT
fsr-3859	103	5	no	no	DET
fsr-3859	103	6	difference	difference	NOUN
fsr-3859	103	7	exists	exist	VERB
fsr-3859	103	8	between	between	ADP
fsr-3859	103	9	the	the	DET
fsr-3859	103	10	cost	cost	NOUN
fsr-3859	103	11	base	base	NOUN
fsr-3859	103	12	and	and	CCONJ
fsr-3859	103	13	the	the	DET
fsr-3859	103	14	current	current	ADJ
fsr-3859	103	15	market	market	NOUN
fsr-3859	103	16	value	value	NOUN
fsr-3859	103	17	.	.	PUNCT
fsr-3859	104	1	if	if	SCONJ
fsr-3859	104	2	a	a	DET
fsr-3859	104	3	difference	difference	NOUN
fsr-3859	104	4	exists	exist	VERB
fsr-3859	104	5	,	,	PUNCT
fsr-3859	104	6	however	however	ADV
fsr-3859	104	7	,	,	PUNCT
fsr-3859	104	8	one	one	PRON
fsr-3859	104	9	should	should	AUX
fsr-3859	104	10	convert	convert	VERB
fsr-3859	104	11	the	the	DET
fsr-3859	104	12	unrealized	unrealized	ADJ
fsr-3859	104	13	gain	gain	NOUN
fsr-3859	104	14	or	or	CCONJ
fsr-3859	104	15	loss	loss	NOUN
fsr-3859	104	16	into	into	ADP
fsr-3859	104	17	an	an	DET
fsr-3859	104	18	after	after	ADP
fsr-3859	104	19	-	-	PUNCT
fsr-3859	104	20	tax	tax	NOUN
fsr-3859	104	21	equivalent	equivalent	NOUN
fsr-3859	104	22	.	.	PUNCT
fsr-3859	105	1	the	the	DET
fsr-3859	105	2	bond	bond	NOUN
fsr-3859	105	3	subaccount	subaccount	NOUN
fsr-3859	105	4	held	hold	VERB
fsr-3859	105	5	in	in	ADP
fsr-3859	105	6	a	a	DET
fsr-3859	105	7	nonqualified	nonqualifie	VERB
fsr-3859	105	8	tax	tax	NOUN
fsr-3859	105	9	-	-	PUNCT
fsr-3859	105	10	deferred	defer	VERB
fsr-3859	105	11	annuity	annuity	NOUN
fsr-3859	105	12	is	be	AUX
fsr-3859	105	13	a	a	DET
fsr-3859	105	14	hybrid	hybrid	ADJ
fsr-3859	105	15	asset	asset	NOUN
fsr-3859	105	16	consisting	consist	VERB
fsr-3859	105	17	of	of	ADP
fsr-3859	105	18	pre	pre	NOUN
fsr-3859	105	19	-	-	NOUN
fsr-3859	105	20	tax	tax	NOUN
fsr-3859	105	21	and	and	CCONJ
fsr-3859	105	22	after	after	ADP
fsr-3859	105	23	-	-	PUNCT
fsr-3859	105	24	tax	tax	NOUN
fsr-3859	105	25	funds	fund	NOUN
fsr-3859	105	26	.	.	PUNCT
fsr-3859	106	1	in	in	ADP
fsr-3859	106	2	essence	essence	NOUN
fsr-3859	106	3	,	,	PUNCT
fsr-3859	106	4	it	it	PRON
fsr-3859	106	5	is	be	AUX
fsr-3859	106	6	a	a	DET
fsr-3859	106	7	bond	bond	NOUN
fsr-3859	106	8	that	that	PRON
fsr-3859	106	9	is	be	AUX
fsr-3859	106	10	subject	subject	ADJ
fsr-3859	106	11	to	to	ADP
fsr-3859	106	12	the	the	DET
fsr-3859	106	13	tax	tax	NOUN
fsr-3859	106	14	structure	structure	NOUN
fsr-3859	106	15	facing	face	VERB
fsr-3859	106	16	tax	tax	NOUN
fsr-3859	106	17	-	-	PUNCT
fsr-3859	106	18	deferred	defer	VERB
fsr-3859	106	19	annuities	annuity	NOUN
fsr-3859	106	20	.	.	PUNCT
fsr-3859	107	1	the	the	DET
fsr-3859	107	2	original	original	ADJ
fsr-3859	107	3	investment	investment	NOUN
fsr-3859	107	4	of	of	ADP
fsr-3859	107	5	$	$	SYM
fsr-3859	107	6	50,000	50,000	NUM
fsr-3859	107	7	is	be	AUX
fsr-3859	107	8	after	after	ADP
fsr-3859	107	9	-	-	PUNCT
fsr-3859	107	10	tax	tax	NOUN
fsr-3859	107	11	funds	fund	NOUN
fsr-3859	107	12	.	.	PUNCT
fsr-3859	108	1	the	the	DET
fsr-3859	108	2	$	$	SYM
fsr-3859	108	3	20,000	20,000	NUM
fsr-3859	108	4	of	of	ADP
fsr-3859	108	5	tax	tax	NOUN
fsr-3859	108	6	-	-	PUNCT
fsr-3859	108	7	deferred	defer	VERB
fsr-3859	108	8	interest	interest	NOUN
fsr-3859	108	9	is	be	AUX
fsr-3859	108	10	before	before	ADP
fsr-3859	108	11	-	-	PUNCT
fsr-3859	108	12	tax	tax	NOUN
fsr-3859	108	13	funds	fund	NOUN
fsr-3859	108	14	.	.	PUNCT
fsr-3859	109	1	it	it	PRON
fsr-3859	109	2	converts	convert	VERB
fsr-3859	109	3	to	to	ADP
fsr-3859	109	4	$	$	SYM
fsr-3859	109	5	13,000	13,000	NUM
fsr-3859	109	6	of	of	ADP
fsr-3859	109	7	after	after	ADP
fsr-3859	109	8	-	-	PUNCT
fsr-3859	109	9	tax	tax	NOUN
fsr-3859	109	10	funds	fund	NOUN
fsr-3859	109	11	.	.	PUNCT
fsr-3859	110	1	so	so	ADV
fsr-3859	110	2	,	,	PUNCT
fsr-3859	110	3	the	the	DET
fsr-3859	110	4	annuity	annuity	NOUN
fsr-3859	110	5	is	be	AUX
fsr-3859	110	6	worth	worth	ADJ
fsr-3859	110	7	$	$	SYM
fsr-3859	110	8	63,000	63,000	NUM
fsr-3859	110	9	after	after	ADP
fsr-3859	110	10	taxes	taxis	NOUN
fsr-3859	110	11	.	.	PUNCT
fsr-3859	111	1	current	current	ADJ
fsr-3859	111	2	tax	tax	NOUN
fsr-3859	111	3	law	law	NOUN
fsr-3859	111	4	allows	allow	VERB
fsr-3859	111	5	the	the	DET
fsr-3859	111	6	exclusion	exclusion	NOUN
fsr-3859	111	7	of	of	ADP
fsr-3859	111	8	up	up	ADP
fsr-3859	111	9	to	to	PART
fsr-3859	111	10	$	$	SYM
fsr-3859	111	11	500,000	500,000	NUM
fsr-3859	111	12	in	in	ADP
fsr-3859	111	13	capital	capital	NOUN
fsr-3859	111	14	gain	gain	NOUN
fsr-3859	111	15	on	on	ADP
fsr-3859	111	16	a	a	DET
fsr-3859	111	17	family	family	NOUN
fsr-3859	111	18	’s	’s	PART
fsr-3859	111	19	personal	personal	ADJ
fsr-3859	111	20	residence	residence	NOUN
fsr-3859	111	21	.	.	PUNCT
fsr-3859	112	1	so	so	ADV
fsr-3859	112	2	,	,	PUNCT
fsr-3859	112	3	no	no	DET
fsr-3859	112	4	taxes	taxis	NOUN
fsr-3859	112	5	are	be	AUX
fsr-3859	112	6	expected	expect	VERB
fsr-3859	112	7	on	on	ADP
fsr-3859	112	8	the	the	DET
fsr-3859	112	9	$	$	SYM
fsr-3859	112	10	100,000	100,000	NUM
fsr-3859	112	11	unrealized	unrealized	ADJ
fsr-3859	112	12	capital	capital	NOUN
fsr-3859	112	13	gain	gain	NOUN
fsr-3859	112	14	,	,	PUNCT
fsr-3859	112	15	and	and	CCONJ
fsr-3859	112	16	the	the	DET
fsr-3859	112	17	pre	pre	NOUN
fsr-3859	112	18	-	-	NOUN
fsr-3859	112	19	tax	tax	NOUN
fsr-3859	112	20	and	and	CCONJ
fsr-3859	112	21	after	after	ADP
fsr-3859	112	22	-	-	PUNCT
fsr-3859	112	23	tax	tax	NOUN
fsr-3859	112	24	values	value	NOUN
fsr-3859	112	25	of	of	ADP
fsr-3859	112	26	the	the	DET
fsr-3859	112	27	personal	personal	ADJ
fsr-3859	112	28	residence	residence	NOUN
fsr-3859	112	29	are	be	AUX
fsr-3859	112	30	$	$	SYM
fsr-3859	112	31	250,000	250,000	NUM
fsr-3859	112	32	.	.	PUNCT
fsr-3859	113	1	the	the	DET
fsr-3859	113	2	mortgage	mortgage	NOUN
fsr-3859	113	3	is	be	AUX
fsr-3859	113	4	a	a	DET
fsr-3859	113	5	short	short	ADJ
fsr-3859	113	6	bond	bond	NOUN
fsr-3859	113	7	position	position	NOUN
fsr-3859	113	8	.	.	PUNCT
fsr-3859	114	1	the	the	DET
fsr-3859	114	2	family	family	NOUN
fsr-3859	114	3	should	should	AUX
fsr-3859	114	4	calculate	calculate	VERB
fsr-3859	114	5	the	the	DET
fsr-3859	114	6	after	after	ADP
fsr-3859	114	7	-	-	PUNCT
fsr-3859	114	8	tax	tax	NOUN
fsr-3859	114	9	value	value	NOUN
fsr-3859	114	10	of	of	ADP
fsr-3859	114	11	the	the	DET
fsr-3859	114	12	mortgage	mortgage	NOUN
fsr-3859	114	13	.	.	PUNCT
fsr-3859	115	1	the	the	DET
fsr-3859	115	2	smiths	smith	NOUN
fsr-3859	115	3	recently	recently	ADV
fsr-3859	115	4	refinanced	refinance	VERB
fsr-3859	115	5	their	their	PRON
fsr-3859	115	6	home	home	NOUN
fsr-3859	115	7	.	.	PUNCT
fsr-3859	116	1	so	so	ADV
fsr-3859	116	2	,	,	PUNCT
fsr-3859	116	3	the	the	DET
fsr-3859	116	4	market	market	NOUN
fsr-3859	116	5	value	value	NOUN
fsr-3859	116	6	of	of	ADP
fsr-3859	116	7	the	the	DET
fsr-3859	116	8	$	$	SYM
fsr-3859	116	9	200,000	200,000	NUM
fsr-3859	116	10	mortgage	mortgage	NOUN
fsr-3859	116	11	is	be	AUX
fsr-3859	116	12	approximately	approximately	ADV
fsr-3859	116	13	equal	equal	ADJ
fsr-3859	116	14	to	to	ADP
fsr-3859	116	15	its	its	PRON
fsr-3859	116	16	book	book	NOUN
fsr-3859	116	17	value	value	NOUN
fsr-3859	116	18	.	.	PUNCT
fsr-3859	117	1	and	and	CCONJ
fsr-3859	117	2	,	,	PUNCT
fsr-3859	117	3	the	the	DET
fsr-3859	117	4	$	$	SYM
fsr-3859	117	5	200,000	200,000	NUM
fsr-3859	117	6	book	book	NOUN
fsr-3859	117	7	value	value	NOUN
fsr-3859	117	8	is	be	AUX
fsr-3859	117	9	an	an	DET
fsr-3859	117	10	after	after	ADP
fsr-3859	117	11	-	-	PUNCT
fsr-3859	117	12	tax	tax	NOUN
fsr-3859	117	13	liability	liability	NOUN
fsr-3859	117	14	.	.	PUNCT
fsr-3859	118	1	a	a	DET
fsr-3859	118	2	family	family	NOUN
fsr-3859	118	3	may	may	AUX
fsr-3859	118	4	have	have	VERB
fsr-3859	118	5	a	a	DET
fsr-3859	118	6	fixed	fix	VERB
fsr-3859	118	7	-	-	PUNCT
fsr-3859	118	8	rate	rate	NOUN
fsr-3859	118	9	mortgage	mortgage	NOUN
fsr-3859	118	10	with	with	ADP
fsr-3859	118	11	a	a	DET
fsr-3859	118	12	below	below	ADP
fsr-3859	118	13	current	current	ADJ
fsr-3859	118	14	-	-	PUNCT
fsr-3859	118	15	market	market	NOUN
fsr-3859	118	16	interest	interest	NOUN
fsr-3859	118	17	rate	rate	NOUN
fsr-3859	118	18	.	.	PUNCT
fsr-3859	119	1	if	if	SCONJ
fsr-3859	119	2	so	so	ADV
fsr-3859	119	3	,	,	PUNCT
fsr-3859	119	4	the	the	DET
fsr-3859	119	5	market	market	NOUN
fsr-3859	119	6	value	value	NOUN
fsr-3859	119	7	of	of	ADP
fsr-3859	119	8	the	the	DET
fsr-3859	119	9	mortgage	mortgage	NOUN
fsr-3859	119	10	would	would	AUX
fsr-3859	119	11	be	be	AUX
fsr-3859	119	12	less	less	ADJ
fsr-3859	119	13	than	than	ADP
fsr-3859	119	14	its	its	PRON
fsr-3859	119	15	book	book	NOUN
fsr-3859	119	16	value	value	NOUN
fsr-3859	119	17	.	.	PUNCT
fsr-3859	120	1	the	the	DET
fsr-3859	120	2	$	$	SYM
fsr-3859	120	3	60,000	60,000	NUM
fsr-3859	120	4	cash	cash	NOUN
fsr-3859	120	5	surrender	surrender	NOUN
fsr-3859	120	6	value	value	NOUN
fsr-3859	120	7	of	of	ADP
fsr-3859	120	8	the	the	DET
fsr-3859	120	9	death	death	NOUN
fsr-3859	120	10	benefit	benefit	NOUN
fsr-3859	120	11	is	be	AUX
fsr-3859	120	12	a	a	DET
fsr-3859	120	13	hybrid	hybrid	ADJ
fsr-3859	120	14	security	security	NOUN
fsr-3859	120	15	.	.	PUNCT
fsr-3859	121	1	part	part	NOUN
fsr-3859	121	2	of	of	ADP
fsr-3859	121	3	it	it	PRON
fsr-3859	121	4	—	—	PUNCT
fsr-3859	121	5	i	i	PRON
fsr-3859	121	6	assume	assume	VERB
fsr-3859	121	7	$	$	SYM
fsr-3859	121	8	35,000	35,000	NUM
fsr-3859	121	9	—	—	PUNCT
fsr-3859	121	10	represents	represent	VERB
fsr-3859	121	11	principal	principal	NOUN
fsr-3859	121	12	,	,	PUNCT
fsr-3859	121	13	which	which	PRON
fsr-3859	121	14	is	be	AUX
fsr-3859	121	15	after	after	ADP
fsr-3859	121	16	-	-	PUNCT
fsr-3859	121	17	tax	tax	NOUN
fsr-3859	121	18	dollars	dollar	NOUN
fsr-3859	121	19	.	.	PUNCT
fsr-3859	122	1	the	the	DET
fsr-3859	122	2	remaining	remain	VERB
fsr-3859	122	3	$	$	SYM
fsr-3859	122	4	25,000	25,000	NUM
fsr-3859	122	5	is	be	AUX
fsr-3859	122	6	198	198	NUM
fsr-3859	122	7	w.	w.	NOUN
fsr-3859	122	8	reichenstein	reichenstein	PROPN
fsr-3859	122	9	/	/	SYM
fsr-3859	122	10	financial	financial	ADJ
fsr-3859	122	11	services	service	NOUN
fsr-3859	122	12	review	review	VERB
fsr-3859	122	13	7	7	NUM
fsr-3859	122	14	(	(	PUNCT
fsr-3859	122	15	1998	1998	NUM
fsr-3859	122	16	)	)	PUNCT
fsr-3859	123	1	195–206	195–206	NUM
fsr-3859	123	2	accumulated	accumulate	VERB
fsr-3859	123	3	interest	interest	NOUN
fsr-3859	123	4	,	,	PUNCT
fsr-3859	123	5	which	which	PRON
fsr-3859	123	6	is	be	AUX
fsr-3859	123	7	pre	pre	ADJ
fsr-3859	123	8	-	-	ADJ
fsr-3859	123	9	tax	tax	ADJ
fsr-3859	123	10	dollars	dollar	NOUN
fsr-3859	123	11	.	.	PUNCT
fsr-3859	124	1	the	the	DET
fsr-3859	124	2	after	after	ADP
fsr-3859	124	3	-	-	PUNCT
fsr-3859	124	4	tax	tax	NOUN
fsr-3859	124	5	value	value	NOUN
fsr-3859	124	6	of	of	ADP
fsr-3859	124	7	the	the	DET
fsr-3859	124	8	cash	cash	NOUN
fsr-3859	124	9	surrender	surrender	NOUN
fsr-3859	124	10	value	value	NOUN
fsr-3859	124	11	is	be	AUX
fsr-3859	124	12	$	$	SYM
fsr-3859	124	13	51,250	51,250	NUM
fsr-3859	124	14	.	.	PUNCT
fsr-3859	125	1	4	4	X
fsr-3859	125	2	.	.	X
fsr-3859	125	3	calculations	calculation	NOUN
fsr-3859	125	4	of	of	ADP
fsr-3859	125	5	the	the	DET
fsr-3859	125	6	asset	asset	NOUN
fsr-3859	125	7	mix	mix	NOUN
fsr-3859	125	8	table	table	NOUN
fsr-3859	125	9	2	2	NUM
fsr-3859	125	10	presents	present	NOUN
fsr-3859	125	11	calculations	calculation	NOUN
fsr-3859	125	12	of	of	ADP
fsr-3859	125	13	the	the	DET
fsr-3859	125	14	smiths	smith	NOUN
fsr-3859	125	15	’	’	PART
fsr-3859	125	16	stocks	stock	NOUN
fsr-3859	125	17	-	-	PUNCT
fsr-3859	125	18	bonds	bond	NOUN
fsr-3859	125	19	-	-	PUNCT
fsr-3859	125	20	real	real	ADJ
fsr-3859	125	21	estate	estate	NOUN
fsr-3859	125	22	asset	asset	NOUN
fsr-3859	125	23	mix	mix	NOUN
fsr-3859	125	24	based	base	VERB
fsr-3859	125	25	on	on	ADP
fsr-3859	125	26	several	several	ADJ
fsr-3859	125	27	portfolio	portfolio	NOUN
fsr-3859	125	28	views	view	NOUN
fsr-3859	125	29	,	,	PUNCT
fsr-3859	125	30	that	that	ADV
fsr-3859	125	31	is	is	ADV
fsr-3859	125	32	,	,	PUNCT
fsr-3859	125	33	views	view	NOUN
fsr-3859	125	34	about	about	ADP
fsr-3859	125	35	what	what	PRON
fsr-3859	125	36	to	to	PART
fsr-3859	125	37	include	include	VERB
fsr-3859	125	38	in	in	ADP
fsr-3859	125	39	the	the	DET
fsr-3859	125	40	portfolio	portfolio	NOUN
fsr-3859	125	41	.	.	PUNCT
fsr-3859	126	1	the	the	DET
fsr-3859	126	2	first	first	ADJ
fsr-3859	126	3	two	two	NUM
fsr-3859	126	4	views	view	NOUN
fsr-3859	126	5	use	use	VERB
fsr-3859	126	6	market	market	NOUN
fsr-3859	126	7	values	value	NOUN
fsr-3859	126	8	.	.	PUNCT
fsr-3859	127	1	they	they	PRON
fsr-3859	127	2	are	be	AUX
fsr-3859	127	3	included	include	VERB
fsr-3859	127	4	to	to	PART
fsr-3859	127	5	represent	represent	VERB
fsr-3859	127	6	traditional	traditional	ADJ
fsr-3859	127	7	approaches	approach	NOUN
fsr-3859	127	8	of	of	ADP
fsr-3859	127	9	calculating	calculate	VERB
fsr-3859	127	10	the	the	DET
fsr-3859	127	11	asset	asset	NOUN
fsr-3859	127	12	mix	mix	NOUN
fsr-3859	127	13	and	and	CCONJ
fsr-3859	127	14	to	to	PART
fsr-3859	127	15	serve	serve	VERB
fsr-3859	127	16	as	as	ADP
fsr-3859	127	17	benchmarks	benchmark	NOUN
fsr-3859	127	18	for	for	ADP
fsr-3859	127	19	the	the	DET
fsr-3859	127	20	corresponding	corresponding	ADJ
fsr-3859	127	21	after	after	ADP
fsr-3859	127	22	-	-	PUNCT
fsr-3859	127	23	tax	tax	NOUN
fsr-3859	127	24	asset	asset	NOUN
fsr-3859	127	25	mixes	mix	VERB
fsr-3859	127	26	.	.	PUNCT
fsr-3859	128	1	the	the	DET
fsr-3859	128	2	first	first	ADJ
fsr-3859	128	3	two	two	NUM
fsr-3859	128	4	portfolio	portfolio	NOUN
fsr-3859	128	5	views	view	NOUN
fsr-3859	128	6	are	be	AUX
fsr-3859	128	7	the	the	DET
fsr-3859	128	8	ones	one	NOUN
fsr-3859	128	9	used	use	VERB
fsr-3859	128	10	by	by	ADP
fsr-3859	128	11	peavy	peavy	PROPN
fsr-3859	128	12	and	and	CCONJ
fsr-3859	128	13	sherrerd	sherrerd	PROPN
fsr-3859	128	14	(	(	PUNCT
fsr-3859	128	15	1990	1990	NUM
fsr-3859	128	16	)	)	PUNCT
fsr-3859	128	17	throughout	throughout	ADP
fsr-3859	128	18	cases	case	NOUN
fsr-3859	128	19	in	in	ADP
fsr-3859	128	20	portfolio	portfolio	NOUN
fsr-3859	128	21	management	management	NOUN
fsr-3859	128	22	.	.	PUNCT
fsr-3859	129	1	they	they	PRON
fsr-3859	129	2	use	use	VERB
fsr-3859	129	3	market	market	NOUN
fsr-3859	129	4	values	value	NOUN
fsr-3859	129	5	to	to	PART
fsr-3859	129	6	calculate	calculate	VERB
fsr-3859	129	7	a	a	DET
fsr-3859	129	8	family	family	NOUN
fsr-3859	129	9	’s	’s	PART
fsr-3859	129	10	asset	asset	NOUN
fsr-3859	129	11	mix	mix	NOUN
fsr-3859	129	12	,	,	PUNCT
fsr-3859	129	13	a	a	DET
fsr-3859	129	14	practice	practice	NOUN
fsr-3859	129	15	followed	follow	VERB
fsr-3859	129	16	throughout	throughout	ADP
fsr-3859	129	17	the	the	DET
fsr-3859	129	18	profession.cases	profession.case	NOUN
fsr-3859	129	19	,	,	PUNCT
fsr-3859	129	20	with	with	ADP
fsr-3859	129	21	its	its	PRON
fsr-3859	129	22	guideline	guideline	NOUN
fsr-3859	129	23	answer	answer	NOUN
fsr-3859	129	24	,	,	PUNCT
fsr-3859	129	25	serves	serve	VERB
fsr-3859	129	26	as	as	ADP
fsr-3859	129	27	the	the	DET
fsr-3859	129	28	capstone	capstone	NOUN
fsr-3859	129	29	to	to	ADP
fsr-3859	129	30	the	the	DET
fsr-3859	129	31	three	three	NUM
fsr-3859	129	32	-	-	PUNCT
fsr-3859	129	33	year	year	NOUN
fsr-3859	129	34	chartered	chartered	ADJ
fsr-3859	129	35	financial	financial	ADJ
fsr-3859	129	36	analysts	analyst	NOUN
fsr-3859	129	37	program	program	NOUN
fsr-3859	129	38	.	.	PUNCT
fsr-3859	130	1	in	in	ADP
fsr-3859	130	2	addition	addition	NOUN
fsr-3859	130	3	,	,	PUNCT
fsr-3859	130	4	the	the	DET
fsr-3859	130	5	surveys	survey	NOUN
fsr-3859	130	6	of	of	ADP
fsr-3859	130	7	consumer	consumer	NOUN
fsr-3859	130	8	finance	finance	NOUN
fsr-3859	130	9	and	and	CCONJ
fsr-3859	130	10	survey	survey	NOUN
fsr-3859	130	11	of	of	ADP
fsr-3859	130	12	income	income	NOUN
fsr-3859	130	13	and	and	CCONJ
fsr-3859	130	14	program	program	NOUN
fsr-3859	130	15	participants	participant	NOUN
fsr-3859	130	16	use	use	VERB
fsr-3859	130	17	market	market	NOUN
fsr-3859	130	18	values	value	NOUN
fsr-3859	130	19	when	when	SCONJ
fsr-3859	130	20	calculating	calculate	VERB
fsr-3859	130	21	a	a	DET
fsr-3859	130	22	family	family	NOUN
fsr-3859	130	23	’s	’s	PART
fsr-3859	130	24	asset	asset	NOUN
fsr-3859	130	25	mix	mix	NOUN
fsr-3859	130	26	(	(	PUNCT
fsr-3859	130	27	see	see	VERB
fsr-3859	130	28	kennickell	kennickell	INTJ
fsr-3859	130	29	et	et	PROPN
fsr-3859	130	30	al	al	PROPN
fsr-3859	130	31	.	.	PROPN
fsr-3859	130	32	,	,	PUNCT
fsr-3859	130	33	1997	1997	NUM
fsr-3859	130	34	,	,	PUNCT
fsr-3859	130	35	and	and	CCONJ
fsr-3859	130	36	poterba	poterba	NOUN
fsr-3859	130	37	et	et	PROPN
fsr-3859	130	38	al	al	PROPN
fsr-3859	130	39	.	.	PROPN
fsr-3859	130	40	,	,	PUNCT
fsr-3859	130	41	1994	1994	NUM
fsr-3859	130	42	)	)	PUNCT
fsr-3859	130	43	.	.	PUNCT
fsr-3859	131	1	they	they	PRON
fsr-3859	131	2	make	make	VERB
fsr-3859	131	3	no	no	DET
fsr-3859	131	4	distinction	distinction	NOUN
fsr-3859	131	5	between	between	ADP
fsr-3859	131	6	the	the	DET
fsr-3859	131	7	before	before	ADP
fsr-3859	131	8	-	-	PUNCT
fsr-3859	131	9	tax	tax	NOUN
fsr-3859	131	10	dollars	dollar	NOUN
fsr-3859	131	11	in	in	ADP
fsr-3859	131	12	family	family	NOUN
fsr-3859	131	13	’s	’s	PART
fsr-3859	131	14	keogh	keogh	PROPN
fsr-3859	131	15	accounts	account	NOUN
fsr-3859	131	16	,	,	PUNCT
fsr-3859	131	17	401(k	401(k	NOUN
fsr-3859	131	18	)	)	PUNCT
fsr-3859	131	19	plans	plan	NOUN
fsr-3859	131	20	,	,	PUNCT
fsr-3859	131	21	and	and	CCONJ
fsr-3859	131	22	so	so	ADV
fsr-3859	131	23	on	on	ADV
fsr-3859	131	24	and	and	CCONJ
fsr-3859	131	25	the	the	DET
fsr-3859	131	26	(	(	PUNCT
fsr-3859	131	27	usually	usually	ADV
fsr-3859	131	28	)	)	PUNCT
fsr-3859	131	29	after	after	ADP
fsr-3859	131	30	-	-	PUNCT
fsr-3859	131	31	tax	tax	NOUN
fsr-3859	131	32	dollars	dollar	NOUN
fsr-3859	131	33	in	in	ADP
fsr-3859	131	34	family	family	NOUN
fsr-3859	131	35	’s	’s	PART
fsr-3859	131	36	taxable	taxable	ADJ
fsr-3859	131	37	accounts	account	NOUN
fsr-3859	131	38	.	.	PUNCT
fsr-3859	132	1	similarly	similarly	ADV
fsr-3859	132	2	,	,	PUNCT
fsr-3859	132	3	studies	study	NOUN
fsr-3859	132	4	that	that	PRON
fsr-3859	132	5	examine	examine	VERB
fsr-3859	132	6	a	a	DET
fsr-3859	132	7	family	family	NOUN
fsr-3859	132	8	’s	’s	PART
fsr-3859	132	9	retirement	retirement	NOUN
fsr-3859	132	10	preparedness	preparedness	NOUN
fsr-3859	132	11	typically	typically	ADV
fsr-3859	132	12	compare	compare	VERB
fsr-3859	132	13	projected	project	VERB
fsr-3859	132	14	consumption	consumption	NOUN
fsr-3859	132	15	with	with	ADP
fsr-3859	132	16	projected	project	VERB
fsr-3859	132	17	sources	source	NOUN
fsr-3859	132	18	including	include	VERB
fsr-3859	132	19	before	before	ADP
fsr-3859	132	20	-	-	PUNCT
fsr-3859	132	21	tax	tax	NOUN
fsr-3859	132	22	payments	payment	NOUN
fsr-3859	132	23	from	from	ADP
fsr-3859	132	24	defined	define	VERB
fsr-3859	132	25	-	-	PUNCT
fsr-3859	132	26	benefit	benefit	NOUN
fsr-3859	132	27	pension	pension	NOUN
fsr-3859	132	28	plans	plan	NOUN
fsr-3859	132	29	and	and	CCONJ
fsr-3859	132	30	social	social	ADJ
fsr-3859	132	31	security	security	NOUN
fsr-3859	132	32	.	.	PUNCT
fsr-3859	133	1	no	no	DET
fsr-3859	133	2	adjustment	adjustment	NOUN
fsr-3859	133	3	is	be	AUX
fsr-3859	133	4	made	make	VERB
fsr-3859	133	5	for	for	ADP
fsr-3859	133	6	taxes	taxis	NOUN
fsr-3859	133	7	on	on	ADP
fsr-3859	133	8	pension	pension	NOUN
fsr-3859	133	9	and	and	CCONJ
fsr-3859	133	10	social	social	ADJ
fsr-3859	133	11	security	security	NOUN
fsr-3859	133	12	benefits	benefit	NOUN
fsr-3859	133	13	.	.	PUNCT
fsr-3859	134	1	table	table	NOUN
fsr-3859	134	2	2	2	NUM
fsr-3859	134	3	views	view	NOUN
fsr-3859	134	4	of	of	ADP
fsr-3859	134	5	the	the	DET
fsr-3859	134	6	asset	asset	NOUN
fsr-3859	134	7	mix	mix	NOUN
fsr-3859	134	8	portfolio	portfolio	NOUN
fsr-3859	134	9	view	view	NOUN
fsr-3859	134	10	stocks	stock	NOUN
fsr-3859	134	11	bonds	bond	VERB
fsr-3859	134	12	real	real	ADJ
fsr-3859	134	13	estate	estate	NOUN
fsr-3859	134	14	market	market	NOUN
fsr-3859	134	15	values	value	VERB
fsr-3859	134	16	financial	financial	ADJ
fsr-3859	134	17	assets	asset	NOUN
fsr-3859	134	18	only	only	ADV
fsr-3859	134	19	60.0	60.0	NUM
fsr-3859	134	20	%	%	NOUN
fsr-3859	134	21	40.0	40.0	NUM
fsr-3859	134	22	%	%	NOUN
fsr-3859	134	23	0.0	0.0	NUM
fsr-3859	134	24	%	%	NOUN
fsr-3859	134	25	home	home	NOUN
fsr-3859	134	26	equity	equity	NOUN
fsr-3859	134	27	51.4	51.4	NUM
fsr-3859	134	28	%	%	NOUN
fsr-3859	134	29	34.3	34.3	NUM
fsr-3859	134	30	%	%	NOUN
fsr-3859	134	31	14.3	14.3	NUM
fsr-3859	134	32	%	%	NOUN
fsr-3859	134	33	after	after	ADP
fsr-3859	134	34	-	-	PUNCT
fsr-3859	134	35	tax	tax	NOUN
fsr-3859	134	36	values	value	NOUN
fsr-3859	134	37	financial	financial	ADJ
fsr-3859	134	38	assets	asset	NOUN
fsr-3859	134	39	only	only	ADV
fsr-3859	134	40	51.4	51.4	NUM
fsr-3859	134	41	%	%	NOUN
fsr-3859	134	42	48.6	48.6	NUM
fsr-3859	134	43	%	%	NOUN
fsr-3859	134	44	0.0	0.0	NUM
fsr-3859	134	45	%	%	NOUN
fsr-3859	134	46	home	home	NOUN
fsr-3859	134	47	equity	equity	NOUN
fsr-3859	134	48	42.3	42.3	NUM
fsr-3859	134	49	%	%	NOUN
fsr-3859	134	50	40.0	40.0	NUM
fsr-3859	134	51	%	%	NOUN
fsr-3859	134	52	17.7	17.7	NUM
fsr-3859	134	53	%	%	NOUN
fsr-3859	134	54	balance	balance	NOUN
fsr-3859	134	55	sheeta	sheeta	VERB
fsr-3859	134	56	42.3	42.3	NUM
fsr-3859	134	57	%	%	NOUN
fsr-3859	134	58	230.8	230.8	NUM
fsr-3859	134	59	%	%	NOUN
fsr-3859	134	60	88.5	88.5	NUM
fsr-3859	134	61	%	%	NOUN
fsr-3859	134	62	scottb	scottb	ADJ
fsr-3859	134	63	25.0	25.0	NUM
fsr-3859	134	64	%	%	NOUN
fsr-3859	134	65	75.0	75.0	NUM
fsr-3859	134	66	%	%	NOUN
fsr-3859	134	67	0.0	0.0	NUM
fsr-3859	134	68	%	%	NOUN
fsr-3859	134	69	cash	cash	NOUN
fsr-3859	134	70	flowc	flowc	NOUN
fsr-3859	134	71	42.9	42.9	NUM
fsr-3859	134	72	%	%	NOUN
fsr-3859	134	73	57.1	57.1	NUM
fsr-3859	134	74	%	%	NOUN
fsr-3859	134	75	0.0	0.0	NUM
fsr-3859	134	76	%	%	NOUN
fsr-3859	134	77	expandedd	expandedd	NOUN
fsr-3859	134	78	27.9	27.9	NUM
fsr-3859	134	79	%	%	NOUN
fsr-3859	134	80	37.1	37.1	NUM
fsr-3859	134	81	%	%	NOUN
fsr-3859	134	82	35.0	35.0	NUM
fsr-3859	134	83	%	%	NOUN
fsr-3859	134	84	estate	estate	NOUN
fsr-3859	134	85	planninge	planninge	NOUN
fsr-3859	134	86	20.8	20.8	NUM
fsr-3859	134	87	%	%	NOUN
fsr-3859	134	88	35.7	35.7	NUM
fsr-3859	134	89	%	%	NOUN
fsr-3859	134	90	43.5	43.5	NUM
fsr-3859	134	91	%	%	NOUN
fsr-3859	134	92	a	a	PRON
fsr-3859	134	93	in	in	ADP
fsr-3859	134	94	thousands	thousand	NOUN
fsr-3859	134	95	of	of	ADP
fsr-3859	134	96	after	after	ADP
fsr-3859	134	97	-	-	PUNCT
fsr-3859	134	98	tax	tax	NOUN
fsr-3859	134	99	dollars	dollar	NOUN
fsr-3859	134	100	,	,	PUNCT
fsr-3859	134	101	stocks	stock	NOUN
fsr-3859	134	102	include	include	VERB
fsr-3859	134	103	$	$	SYM
fsr-3859	134	104	12.31	12.31	NUM
fsr-3859	134	105	$	$	SYM
fsr-3859	134	106	107.25	107.25	NUM
fsr-3859	134	107	.	.	PUNCT
fsr-3859	135	1	bonds	bond	NOUN
fsr-3859	135	2	are	be	AUX
fsr-3859	135	3	$	$	SYM
fsr-3859	135	4	501	501	NUM
fsr-3859	135	5	$	$	SYM
fsr-3859	135	6	63	63	NUM
fsr-3859	135	7	2	2	NUM
fsr-3859	135	8	$	$	SYM
fsr-3859	135	9	200	200	NUM
fsr-3859	135	10	mortgage	mortgage	NOUN
fsr-3859	135	11	.	.	PUNCT
fsr-3859	136	1	real	real	ADJ
fsr-3859	136	2	estate	estate	NOUN
fsr-3859	136	3	is	be	AUX
fsr-3859	136	4	$	$	SYM
fsr-3859	136	5	250	250	NUM
fsr-3859	136	6	.	.	PUNCT
fsr-3859	137	1	total	total	ADJ
fsr-3859	137	2	net	net	ADJ
fsr-3859	137	3	worth	worth	NOUN
fsr-3859	137	4	is	be	AUX
fsr-3859	137	5	$	$	SYM
fsr-3859	137	6	292.55	292.55	NUM
fsr-3859	137	7	.	.	PUNCT
fsr-3859	138	1	b	b	NOUN
fsr-3859	138	2	in	in	ADP
fsr-3859	138	3	thousands	thousand	NOUN
fsr-3859	138	4	,	,	PUNCT
fsr-3859	138	5	the	the	DET
fsr-3859	138	6	stocks	stock	NOUN
fsr-3859	138	7	are	be	AUX
fsr-3859	138	8	worth	worth	ADJ
fsr-3859	138	9	$	$	SYM
fsr-3859	138	10	119.55	119.55	NUM
fsr-3859	138	11	and	and	CCONJ
fsr-3859	138	12	the	the	DET
fsr-3859	138	13	bonds	bond	NOUN
fsr-3859	138	14	are	be	AUX
fsr-3859	138	15	worth	worth	ADJ
fsr-3859	138	16	$	$	SYM
fsr-3859	138	17	501	501	NUM
fsr-3859	138	18	$	$	SYM
fsr-3859	138	19	631	631	NUM
fsr-3859	138	20	$	$	SYM
fsr-3859	138	21	51.251	51.251	NUM
fsr-3859	138	22	$	$	SYM
fsr-3859	138	23	195	195	NUM
fsr-3859	138	24	or	or	CCONJ
fsr-3859	138	25	$	$	SYM
fsr-3859	138	26	359.25	359.25	NUM
fsr-3859	138	27	after	after	ADP
fsr-3859	138	28	taxes	taxis	NOUN
fsr-3859	138	29	.	.	PUNCT
fsr-3859	139	1	c	c	NOUN
fsr-3859	139	2	in	in	ADP
fsr-3859	139	3	thousands	thousand	NOUN
fsr-3859	139	4	,	,	PUNCT
fsr-3859	139	5	the	the	DET
fsr-3859	139	6	stocks	stock	NOUN
fsr-3859	139	7	are	be	AUX
fsr-3859	139	8	worth	worth	ADJ
fsr-3859	139	9	$	$	SYM
fsr-3859	139	10	119.55	119.55	NUM
fsr-3859	139	11	and	and	CCONJ
fsr-3859	139	12	the	the	DET
fsr-3859	139	13	bonds	bond	NOUN
fsr-3859	139	14	are	be	AUX
fsr-3859	139	15	worth	worth	ADJ
fsr-3859	139	16	$	$	SYM
fsr-3859	139	17	159.25	159.25	NUM
fsr-3859	139	18	or	or	CCONJ
fsr-3859	139	19	$	$	SYM
fsr-3859	139	20	501	501	NUM
fsr-3859	139	21	$	$	SYM
fsr-3859	139	22	631	631	NUM
fsr-3859	139	23	$	$	SYM
fsr-3859	139	24	51.251	51.251	NUM
fsr-3859	139	25	$	$	SYM
fsr-3859	139	26	195	195	NUM
fsr-3859	139	27	2	2	NUM
fsr-3859	139	28	$	$	SYM
fsr-3859	139	29	200	200	NUM
fsr-3859	139	30	.	.	PUNCT
fsr-3859	140	1	d	d	NOUN
fsr-3859	140	2	in	in	ADP
fsr-3859	140	3	thousands	thousand	NOUN
fsr-3859	140	4	,	,	PUNCT
fsr-3859	140	5	stocks	stock	NOUN
fsr-3859	140	6	are	be	AUX
fsr-3859	140	7	worth	worth	ADJ
fsr-3859	140	8	$	$	SYM
fsr-3859	140	9	119.55	119.55	NUM
fsr-3859	140	10	.	.	PUNCT
fsr-3859	141	1	the	the	DET
fsr-3859	141	2	bonds	bond	NOUN
fsr-3859	141	3	are	be	AUX
fsr-3859	141	4	worth	worth	ADJ
fsr-3859	141	5	$	$	SYM
fsr-3859	141	6	159.25	159.25	NUM
fsr-3859	141	7	or	or	CCONJ
fsr-3859	141	8	$	$	SYM
fsr-3859	141	9	501	501	NUM
fsr-3859	141	10	$	$	SYM
fsr-3859	141	11	63	63	NUM
fsr-3859	141	12	1	1	NUM
fsr-3859	141	13	$	$	SYM
fsr-3859	141	14	51.251	51.251	NUM
fsr-3859	141	15	$	$	SYM
fsr-3859	141	16	1952	1952	NUM
fsr-3859	141	17	$	$	SYM
fsr-3859	141	18	200	200	NUM
fsr-3859	141	19	.	.	PUNCT
fsr-3859	142	1	real	real	ADJ
fsr-3859	142	2	estate	estate	NOUN
fsr-3859	142	3	is	be	AUX
fsr-3859	142	4	worth	worth	ADJ
fsr-3859	142	5	$	$	SYM
fsr-3859	142	6	150	150	NUM
fsr-3859	142	7	.	.	PUNCT
fsr-3859	143	1	e	e	NOUN
fsr-3859	143	2	in	in	ADP
fsr-3859	143	3	thousands	thousand	NOUN
fsr-3859	143	4	,	,	PUNCT
fsr-3859	143	5	stocks	stock	NOUN
fsr-3859	143	6	are	be	AUX
fsr-3859	143	7	worth	worth	ADJ
fsr-3859	143	8	$	$	SYM
fsr-3859	143	9	119.55	119.55	NUM
fsr-3859	143	10	.	.	PUNCT
fsr-3859	144	1	bonds	bond	NOUN
fsr-3859	144	2	are	be	AUX
fsr-3859	144	3	worth	worth	ADJ
fsr-3859	144	4	$	$	SYM
fsr-3859	144	5	501	501	NUM
fsr-3859	144	6	$	$	SYM
fsr-3859	144	7	631	631	NUM
fsr-3859	144	8	$	$	SYM
fsr-3859	144	9	1951	1951	NUM
fsr-3859	144	10	$	$	SYM
fsr-3859	144	11	97.52	97.52	NUM
fsr-3859	144	12	$	$	SYM
fsr-3859	144	13	200	200	NUM
fsr-3859	144	14	or	or	CCONJ
fsr-3859	144	15	$	$	SYM
fsr-3859	144	16	205.5	205.5	NUM
fsr-3859	144	17	.	.	PUNCT
fsr-3859	145	1	real	real	ADJ
fsr-3859	145	2	estate	estate	NOUN
fsr-3859	145	3	is	be	AUX
fsr-3859	145	4	worth	worth	ADJ
fsr-3859	145	5	$	$	SYM
fsr-3859	145	6	250	250	NUM
fsr-3859	145	7	.	.	PUNCT
fsr-3859	146	1	199w	199w	NOUN
fsr-3859	146	2	.	.	PUNCT
fsr-3859	147	1	reichenstein	reichenstein	PROPN
fsr-3859	147	2	/	/	SYM
fsr-3859	147	3	financial	financial	ADJ
fsr-3859	147	4	services	service	NOUN
fsr-3859	147	5	review	review	VERB
fsr-3859	147	6	7	7	NUM
fsr-3859	147	7	(	(	PUNCT
fsr-3859	147	8	1998	1998	NUM
fsr-3859	147	9	)	)	PUNCT
fsr-3859	148	1	195–206	195–206	NUM
fsr-3859	148	2	yet	yet	ADV
fsr-3859	148	3	,	,	PUNCT
fsr-3859	148	4	consumption	consumption	NOUN
fsr-3859	148	5	expenditures	expenditure	NOUN
fsr-3859	148	6	use	use	VERB
fsr-3859	148	7	after	after	ADP
fsr-3859	148	8	-	-	PUNCT
fsr-3859	148	9	tax	tax	NOUN
fsr-3859	148	10	funds	fund	NOUN
fsr-3859	148	11	while	while	SCONJ
fsr-3859	148	12	defined	define	VERB
fsr-3859	148	13	-	-	PUNCT
fsr-3859	148	14	benefit	benefit	NOUN
fsr-3859	148	15	plans	plan	NOUN
fsr-3859	148	16	and	and	CCONJ
fsr-3859	148	17	social	social	ADJ
fsr-3859	148	18	security	security	NOUN
fsr-3859	148	19	provide	provide	VERB
fsr-3859	148	20	before	before	ADP
fsr-3859	148	21	-	-	PUNCT
fsr-3859	148	22	tax	tax	NOUN
fsr-3859	148	23	funds	fund	NOUN
fsr-3859	148	24	.	.	PUNCT
fsr-3859	149	1	yuh	yuh	PROPN
fsr-3859	149	2	et	et	PROPN
fsr-3859	149	3	al	al	PROPN
fsr-3859	149	4	.	.	PROPN
fsr-3859	150	1	(	(	PUNCT
fsr-3859	150	2	1998b	1998b	NUM
fsr-3859	150	3	)	)	PUNCT
fsr-3859	150	4	note	note	VERB
fsr-3859	150	5	this	this	DET
fsr-3859	150	6	deficiency	deficiency	NOUN
fsr-3859	150	7	that	that	PRON
fsr-3859	150	8	exists	exist	VERB
fsr-3859	150	9	in	in	ADP
fsr-3859	150	10	all	all	DET
fsr-3859	150	11	prior	prior	ADJ
fsr-3859	150	12	studies	study	NOUN
fsr-3859	150	13	,	,	PUNCT
fsr-3859	150	14	including	include	VERB
fsr-3859	150	15	their	their	PRON
fsr-3859	150	16	own	own	ADJ
fsr-3859	150	17	,	,	PUNCT
fsr-3859	150	18	but	but	CCONJ
fsr-3859	150	19	as	as	ADV
fsr-3859	150	20	yet	yet	ADV
fsr-3859	150	21	,	,	PUNCT
fsr-3859	150	22	no	no	DET
fsr-3859	150	23	one	one	NOUN
fsr-3859	150	24	has	have	AUX
fsr-3859	150	25	adjusted	adjust	VERB
fsr-3859	150	26	for	for	ADP
fsr-3859	150	27	it	it	PRON
fsr-3859	150	28	.	.	PUNCT
fsr-3859	151	1	these	these	DET
fsr-3859	151	2	examples	example	NOUN
fsr-3859	151	3	demonstrate	demonstrate	VERB
fsr-3859	151	4	that	that	SCONJ
fsr-3859	151	5	the	the	DET
fsr-3859	151	6	profession	profession	NOUN
fsr-3859	151	7	currently	currently	ADV
fsr-3859	151	8	advocates	advocate	VERB
fsr-3859	151	9	the	the	DET
fsr-3859	151	10	use	use	NOUN
fsr-3859	151	11	of	of	ADP
fsr-3859	151	12	non	non	ADJ
fsr-3859	151	13	-	-	ADJ
fsr-3859	151	14	tax	tax	NOUN
fsr-3859	151	15	-	-	PUNCT
fsr-3859	151	16	adjusted	adjust	VERB
fsr-3859	151	17	,	,	PUNCT
fsr-3859	151	18	market	market	NOUN
fsr-3859	151	19	values	value	NOUN
fsr-3859	151	20	when	when	SCONJ
fsr-3859	151	21	calculating	calculate	VERB
fsr-3859	151	22	the	the	DET
fsr-3859	151	23	asset	asset	NOUN
fsr-3859	151	24	mix	mix	NOUN
fsr-3859	151	25	and	and	CCONJ
fsr-3859	151	26	the	the	DET
fsr-3859	151	27	adequacy	adequacy	NOUN
fsr-3859	151	28	of	of	ADP
fsr-3859	151	29	retirement	retirement	NOUN
fsr-3859	151	30	income	income	NOUN
fsr-3859	151	31	.	.	PUNCT
fsr-3859	152	1	i	i	PRON
fsr-3859	152	2	call	call	VERB
fsr-3859	152	3	the	the	DET
fsr-3859	152	4	first	first	ADJ
fsr-3859	152	5	view	view	NOUN
fsr-3859	152	6	the	the	DET
fsr-3859	152	7	market	market	NOUN
fsr-3859	152	8	-	-	PUNCT
fsr-3859	152	9	value	value	NOUN
fsr-3859	152	10	financial	financial	ADJ
fsr-3859	152	11	assets	asset	NOUN
fsr-3859	152	12	only	only	ADV
fsr-3859	152	13	view	view	VERB
fsr-3859	152	14	.	.	PUNCT
fsr-3859	153	1	as	as	SCONJ
fsr-3859	153	2	its	its	PRON
fsr-3859	153	3	name	name	NOUN
fsr-3859	153	4	implies	imply	VERB
fsr-3859	153	5	,	,	PUNCT
fsr-3859	153	6	it	it	PRON
fsr-3859	153	7	only	only	ADV
fsr-3859	153	8	considers	consider	VERB
fsr-3859	153	9	the	the	DET
fsr-3859	153	10	$	$	SYM
fsr-3859	153	11	300,000	300,000	NUM
fsr-3859	153	12	market	market	NOUN
fsr-3859	153	13	value	value	NOUN
fsr-3859	153	14	of	of	ADP
fsr-3859	153	15	financial	financial	ADJ
fsr-3859	153	16	assets	asset	NOUN
fsr-3859	153	17	.	.	PUNCT
fsr-3859	154	1	it	it	PRON
fsr-3859	154	2	says	say	VERB
fsr-3859	154	3	the	the	DET
fsr-3859	154	4	asset	asset	NOUN
fsr-3859	154	5	mix	mix	NOUN
fsr-3859	154	6	is	be	AUX
fsr-3859	154	7	60	60	NUM
fsr-3859	154	8	%	%	NOUN
fsr-3859	154	9	stocks	stock	NOUN
fsr-3859	154	10	,	,	PUNCT
fsr-3859	154	11	40	40	NUM
fsr-3859	154	12	%	%	NOUN
fsr-3859	154	13	bonds	bond	NOUN
fsr-3859	154	14	,	,	PUNCT
fsr-3859	154	15	and	and	CCONJ
fsr-3859	154	16	0	0	NUM
fsr-3859	154	17	%	%	NOUN
fsr-3859	154	18	real	real	ADJ
fsr-3859	154	19	estate	estate	NOUN
fsr-3859	154	20	.	.	PUNCT
fsr-3859	155	1	the	the	DET
fsr-3859	155	2	second	second	ADJ
fsr-3859	155	3	view	view	NOUN
fsr-3859	155	4	,	,	PUNCT
fsr-3859	155	5	which	which	PRON
fsr-3859	155	6	i	i	PRON
fsr-3859	155	7	call	call	VERB
fsr-3859	155	8	the	the	DET
fsr-3859	155	9	home	home	NOUN
fsr-3859	155	10	equity	equity	NOUN
fsr-3859	155	11	view	view	NOUN
fsr-3859	155	12	,	,	PUNCT
fsr-3859	155	13	considers	consider	VERB
fsr-3859	155	14	the	the	DET
fsr-3859	155	15	financial	financial	ADJ
fsr-3859	155	16	assets	asset	NOUN
fsr-3859	155	17	and	and	CCONJ
fsr-3859	155	18	the	the	DET
fsr-3859	155	19	$	$	SYM
fsr-3859	155	20	50,000	50,000	NUM
fsr-3859	155	21	of	of	ADP
fsr-3859	155	22	home	home	NOUN
fsr-3859	155	23	equity	equity	NOUN
fsr-3859	155	24	.	.	PUNCT
fsr-3859	156	1	prior	prior	ADJ
fsr-3859	156	2	studies	study	NOUN
fsr-3859	156	3	that	that	PRON
fsr-3859	156	4	consider	consider	VERB
fsr-3859	156	5	a	a	DET
fsr-3859	156	6	family	family	NOUN
fsr-3859	156	7	’s	’s	PART
fsr-3859	156	8	preparedness	preparedness	NOUN
fsr-3859	156	9	for	for	ADP
fsr-3859	156	10	retirement	retirement	NOUN
fsr-3859	156	11	usually	usually	ADV
fsr-3859	156	12	include	include	VERB
fsr-3859	156	13	home	home	NOUN
fsr-3859	156	14	equity	equity	NOUN
fsr-3859	156	15	as	as	ADP
fsr-3859	156	16	an	an	DET
fsr-3859	156	17	asset	asset	NOUN
fsr-3859	156	18	.	.	PUNCT
fsr-3859	157	1	these	these	PRON
fsr-3859	157	2	include	include	VERB
fsr-3859	157	3	:	:	PUNCT
fsr-3859	157	4	duncan	duncan	PROPN
fsr-3859	157	5	et	et	PROPN
fsr-3859	157	6	al	al	PROPN
fsr-3859	157	7	.	.	PUNCT
fsr-3859	158	1	(	(	PUNCT
fsr-3859	158	2	1984	1984	NUM
fsr-3859	158	3	)	)	PUNCT
fsr-3859	159	1	;	;	PUNCT
fsr-3859	159	2	burns	burn	NOUN
fsr-3859	159	3	and	and	CCONJ
fsr-3859	159	4	widdows	widdow	NOUN
fsr-3859	159	5	(	(	PUNCT
fsr-3859	159	6	1988	1988	NUM
fsr-3859	159	7	,	,	PUNCT
fsr-3859	159	8	1990	1990	NUM
fsr-3859	159	9	)	)	PUNCT
fsr-3859	159	10	;	;	PUNCT
fsr-3859	159	11	li	li	PROPN
fsr-3859	159	12	et	et	PROPN
fsr-3859	159	13	al	al	PROPN
fsr-3859	159	14	.	.	PROPN
fsr-3859	159	15	(	(	PUNCT
fsr-3859	159	16	1996	1996	NUM
fsr-3859	159	17	)	)	PUNCT
fsr-3859	159	18	;	;	PUNCT
fsr-3859	159	19	moore	moore	PROPN
fsr-3859	159	20	and	and	CCONJ
fsr-3859	159	21	mitchell	mitchell	PROPN
fsr-3859	159	22	(	(	PUNCT
fsr-3859	159	23	1997	1997	NUM
fsr-3859	159	24	)	)	PUNCT
fsr-3859	159	25	;	;	PUNCT
fsr-3859	159	26	and	and	CCONJ
fsr-3859	159	27	yuh	yuh	PROPN
fsr-3859	159	28	et	et	PROPN
fsr-3859	159	29	al	al	PROPN
fsr-3859	159	30	.	.	PROPN
fsr-3859	159	31	(	(	PUNCT
fsr-3859	159	32	1998a	1998a	NUM
fsr-3859	159	33	)	)	PUNCT
fsr-3859	159	34	.	.	PUNCT
fsr-3859	160	1	bernheim	bernheim	PROPN
fsr-3859	160	2	(	(	PUNCT
fsr-3859	160	3	1996	1996	NUM
fsr-3859	160	4	)	)	PUNCT
fsr-3859	160	5	excludes	exclude	VERB
fsr-3859	160	6	house	house	PROPN
fsr-3859	160	7	equity	equity	PROPN
fsr-3859	160	8	.	.	PUNCT
fsr-3859	161	1	this	this	DET
fsr-3859	161	2	view	view	NOUN
fsr-3859	161	3	ignores	ignore	VERB
fsr-3859	161	4	$	$	SYM
fsr-3859	161	5	200,000	200,000	NUM
fsr-3859	161	6	of	of	ADP
fsr-3859	161	7	real	real	ADJ
fsr-3859	161	8	estate	estate	NOUN
fsr-3859	161	9	value	value	NOUN
fsr-3859	161	10	,	,	PUNCT
fsr-3859	161	11	the	the	DET
fsr-3859	161	12	$	$	SYM
fsr-3859	161	13	200,000	200,000	NUM
fsr-3859	161	14	mortgage	mortgage	NOUN
fsr-3859	161	15	,	,	PUNCT
fsr-3859	161	16	and	and	CCONJ
fsr-3859	161	17	the	the	DET
fsr-3859	161	18	cash	cash	NOUN
fsr-3859	161	19	value	value	NOUN
fsr-3859	161	20	of	of	ADP
fsr-3859	161	21	the	the	DET
fsr-3859	161	22	insurance	insurance	NOUN
fsr-3859	161	23	policy	policy	NOUN
fsr-3859	161	24	.	.	PUNCT
fsr-3859	162	1	according	accord	VERB
fsr-3859	162	2	to	to	ADP
fsr-3859	162	3	this	this	DET
fsr-3859	162	4	view	view	NOUN
fsr-3859	162	5	,	,	PUNCT
fsr-3859	162	6	the	the	DET
fsr-3859	162	7	smiths	smith	NOUN
fsr-3859	162	8	’	’	PART
fsr-3859	162	9	asset	asset	NOUN
fsr-3859	162	10	mix	mix	NOUN
fsr-3859	162	11	is	be	AUX
fsr-3859	162	12	51.4	51.4	NUM
fsr-3859	162	13	%	%	NOUN
fsr-3859	162	14	stocks	stock	NOUN
fsr-3859	162	15	(	(	PUNCT
fsr-3859	162	16	$	$	SYM
fsr-3859	162	17	180,000/$350,000	180,000/$350,000	NUM
fsr-3859	162	18	)	)	PUNCT
fsr-3859	162	19	,	,	PUNCT
fsr-3859	162	20	34.3	34.3	NUM
fsr-3859	162	21	%	%	NOUN
fsr-3859	162	22	bonds	bond	NOUN
fsr-3859	162	23	(	(	PUNCT
fsr-3859	162	24	$	$	SYM
fsr-3859	162	25	120,000/$350,000	120,000/$350,000	NUM
fsr-3859	162	26	)	)	PUNCT
fsr-3859	162	27	,	,	PUNCT
fsr-3859	162	28	and	and	CCONJ
fsr-3859	162	29	14.3	14.3	NUM
fsr-3859	162	30	%	%	NOUN
fsr-3859	162	31	real	real	ADJ
fsr-3859	162	32	estate	estate	NOUN
fsr-3859	162	33	(	(	PUNCT
fsr-3859	162	34	$	$	SYM
fsr-3859	162	35	50,000/$350,000	50,000/$350,000	NUM
fsr-3859	162	36	)	)	PUNCT
fsr-3859	162	37	.	.	PUNCT
fsr-3859	163	1	table	table	NOUN
fsr-3859	163	2	2	2	NUM
fsr-3859	163	3	also	also	ADV
fsr-3859	163	4	presents	present	VERB
fsr-3859	163	5	these	these	DET
fsr-3859	163	6	same	same	ADJ
fsr-3859	163	7	two	two	NUM
fsr-3859	163	8	portfolio	portfolio	NOUN
fsr-3859	163	9	views	view	NOUN
fsr-3859	163	10	using	use	VERB
fsr-3859	163	11	after	after	ADP
fsr-3859	163	12	-	-	PUNCT
fsr-3859	163	13	tax	tax	NOUN
fsr-3859	163	14	dollars	dollar	NOUN
fsr-3859	163	15	.	.	PUNCT
fsr-3859	164	1	the	the	DET
fsr-3859	164	2	after	after	ADP
fsr-3859	164	3	-	-	PUNCT
fsr-3859	164	4	tax	tax	NOUN
fsr-3859	164	5	financial	financial	ADJ
fsr-3859	164	6	assets	asset	NOUN
fsr-3859	164	7	only	only	ADV
fsr-3859	164	8	view	view	VERB
fsr-3859	164	9	considers	consider	VERB
fsr-3859	164	10	the	the	DET
fsr-3859	164	11	$	$	SYM
fsr-3859	164	12	242,550	242,550	NUM
fsr-3859	164	13	of	of	ADP
fsr-3859	164	14	financial	financial	ADJ
fsr-3859	164	15	assets	asset	NOUN
fsr-3859	164	16	.	.	PUNCT
fsr-3859	165	1	it	it	PRON
fsr-3859	165	2	says	say	VERB
fsr-3859	165	3	the	the	DET
fsr-3859	165	4	smiths	smith	NOUN
fsr-3859	165	5	’	’	PART
fsr-3859	165	6	asset	asset	NOUN
fsr-3859	165	7	mix	mix	NOUN
fsr-3859	165	8	is	be	AUX
fsr-3859	165	9	51.4	51.4	NUM
fsr-3859	165	10	%	%	NOUN
fsr-3859	165	11	stocks	stock	NOUN
fsr-3859	165	12	and	and	CCONJ
fsr-3859	165	13	48.6	48.6	NUM
fsr-3859	165	14	%	%	NOUN
fsr-3859	165	15	bonds	bond	NOUN
fsr-3859	165	16	.	.	PUNCT
fsr-3859	166	1	the	the	DET
fsr-3859	166	2	after	after	ADP
fsr-3859	166	3	-	-	PUNCT
fsr-3859	166	4	tax	tax	NOUN
fsr-3859	166	5	home	home	NOUN
fsr-3859	166	6	equity	equity	NOUN
fsr-3859	166	7	view	view	NOUN
fsr-3859	166	8	adds	add	VERB
fsr-3859	166	9	the	the	DET
fsr-3859	166	10	home	home	NOUN
fsr-3859	166	11	equity	equity	NOUN
fsr-3859	166	12	to	to	ADP
fsr-3859	166	13	the	the	DET
fsr-3859	166	14	financial	financial	ADJ
fsr-3859	166	15	assets	asset	NOUN
fsr-3859	166	16	.	.	PUNCT
fsr-3859	167	1	it	it	PRON
fsr-3859	167	2	says	say	VERB
fsr-3859	167	3	the	the	DET
fsr-3859	167	4	smiths	smith	NOUN
fsr-3859	167	5	’	’	PART
fsr-3859	167	6	asset	asset	NOUN
fsr-3859	167	7	mix	mix	NOUN
fsr-3859	167	8	is	be	AUX
fsr-3859	167	9	42.3	42.3	NUM
fsr-3859	167	10	%	%	NOUN
fsr-3859	167	11	stocks	stock	NOUN
fsr-3859	167	12	,	,	PUNCT
fsr-3859	167	13	40.0	40.0	NUM
fsr-3859	167	14	%	%	NOUN
fsr-3859	167	15	bonds	bond	NOUN
fsr-3859	167	16	,	,	PUNCT
fsr-3859	167	17	and	and	CCONJ
fsr-3859	167	18	17.7	17.7	NUM
fsr-3859	167	19	%	%	NOUN
fsr-3859	167	20	real	real	ADJ
fsr-3859	167	21	estate	estate	NOUN
fsr-3859	167	22	.	.	PUNCT
fsr-3859	168	1	let	let	VERB
fsr-3859	168	2	us	we	PRON
fsr-3859	168	3	first	first	ADV
fsr-3859	168	4	discuss	discuss	VERB
fsr-3859	168	5	the	the	DET
fsr-3859	168	6	effects	effect	NOUN
fsr-3859	168	7	of	of	ADP
fsr-3859	168	8	substituting	substitute	VERB
fsr-3859	168	9	after	after	ADP
fsr-3859	168	10	-	-	PUNCT
fsr-3859	168	11	tax	tax	NOUN
fsr-3859	168	12	values	value	NOUN
fsr-3859	168	13	for	for	ADP
fsr-3859	168	14	market	market	NOUN
fsr-3859	168	15	values	value	NOUN
fsr-3859	168	16	when	when	SCONJ
fsr-3859	168	17	calculating	calculate	VERB
fsr-3859	168	18	these	these	DET
fsr-3859	168	19	two	two	NUM
fsr-3859	168	20	narrow	narrow	ADJ
fsr-3859	168	21	asset	asset	NOUN
fsr-3859	168	22	mixes	mix	NOUN
fsr-3859	168	23	.	.	PUNCT
fsr-3859	169	1	at	at	ADV
fsr-3859	169	2	least	least	ADV
fsr-3859	169	3	three	three	NUM
fsr-3859	169	4	observations	observation	NOUN
fsr-3859	169	5	are	be	AUX
fsr-3859	169	6	noteworthy	noteworthy	ADJ
fsr-3859	169	7	.	.	PUNCT
fsr-3859	170	1	first	first	ADV
fsr-3859	170	2	,	,	PUNCT
fsr-3859	170	3	using	use	VERB
fsr-3859	170	4	after	after	ADP
fsr-3859	170	5	-	-	PUNCT
fsr-3859	170	6	tax	tax	NOUN
fsr-3859	170	7	values	value	NOUN
fsr-3859	170	8	reduces	reduce	VERB
fsr-3859	170	9	the	the	DET
fsr-3859	170	10	stock	stock	NOUN
fsr-3859	170	11	weights	weight	NOUN
fsr-3859	170	12	in	in	ADP
fsr-3859	170	13	both	both	CCONJ
fsr-3859	170	14	narrow	narrow	ADJ
fsr-3859	170	15	views	view	NOUN
fsr-3859	170	16	by	by	ADP
fsr-3859	170	17	about	about	ADV
fsr-3859	170	18	9	9	NUM
fsr-3859	170	19	%	%	NOUN
fsr-3859	170	20	.	.	PUNCT
fsr-3859	171	1	a	a	DET
fsr-3859	171	2	frequent	frequent	ADJ
fsr-3859	171	3	rule	rule	NOUN
fsr-3859	171	4	of	of	ADP
fsr-3859	171	5	thumb	thumb	NOUN
fsr-3859	171	6	says	say	VERB
fsr-3859	171	7	that	that	SCONJ
fsr-3859	171	8	each	each	DET
fsr-3859	171	9	asset	asset	NOUN
fsr-3859	171	10	-	-	PUNCT
fsr-3859	171	11	class	class	NOUN
fsr-3859	171	12	weight	weight	NOUN
fsr-3859	171	13	should	should	AUX
fsr-3859	171	14	remain	remain	VERB
fsr-3859	171	15	within	within	ADP
fsr-3859	171	16	10	10	NUM
fsr-3859	171	17	%	%	NOUN
fsr-3859	171	18	of	of	ADP
fsr-3859	171	19	its	its	PRON
fsr-3859	171	20	target	target	NOUN
fsr-3859	171	21	weight	weight	NOUN
fsr-3859	171	22	.	.	PUNCT
fsr-3859	172	1	that	that	PRON
fsr-3859	172	2	is	is	ADV
fsr-3859	172	3	,	,	PUNCT
fsr-3859	172	4	a	a	DET
fsr-3859	172	5	10	10	NUM
fsr-3859	172	6	%	%	NOUN
fsr-3859	172	7	or	or	CCONJ
fsr-3859	172	8	larger	large	ADJ
fsr-3859	172	9	deviation	deviation	NOUN
fsr-3859	172	10	is	be	AUX
fsr-3859	172	11	considered	consider	VERB
fsr-3859	172	12	substantial	substantial	ADJ
fsr-3859	172	13	.	.	PUNCT
fsr-3859	173	1	by	by	ADP
fsr-3859	173	2	this	this	DET
fsr-3859	173	3	standard	standard	NOUN
fsr-3859	173	4	,	,	PUNCT
fsr-3859	173	5	the	the	DET
fsr-3859	173	6	inappropriate	inappropriate	ADJ
fsr-3859	173	7	use	use	NOUN
fsr-3859	173	8	of	of	ADP
fsr-3859	173	9	market	market	NOUN
fsr-3859	173	10	values	value	NOUN
fsr-3859	173	11	caused	cause	VERB
fsr-3859	173	12	a	a	DET
fsr-3859	173	13	nearly	nearly	ADV
fsr-3859	173	14	substantial	substantial	ADJ
fsr-3859	173	15	measurement	measurement	NOUN
fsr-3859	173	16	error	error	NOUN
fsr-3859	173	17	.	.	PUNCT
fsr-3859	174	1	for	for	ADP
fsr-3859	174	2	many	many	ADJ
fsr-3859	174	3	families	family	NOUN
fsr-3859	174	4	,	,	PUNCT
fsr-3859	174	5	it	it	PRON
fsr-3859	174	6	would	would	AUX
fsr-3859	174	7	cause	cause	VERB
fsr-3859	174	8	a	a	DET
fsr-3859	174	9	substantial	substantial	ADJ
fsr-3859	174	10	measurement	measurement	NOUN
fsr-3859	174	11	error	error	NOUN
fsr-3859	174	12	.	.	PUNCT
fsr-3859	175	1	second	second	ADJ
fsr-3859	175	2	,	,	PUNCT
fsr-3859	175	3	advocates	advocate	NOUN
fsr-3859	175	4	of	of	ADP
fsr-3859	175	5	the	the	DET
fsr-3859	175	6	financial	financial	ADJ
fsr-3859	175	7	assets	asset	NOUN
fsr-3859	175	8	only	only	ADV
fsr-3859	175	9	view	view	VERB
fsr-3859	175	10	claim	claim	NOUN
fsr-3859	175	11	to	to	PART
fsr-3859	175	12	allocate	allocate	VERB
fsr-3859	175	13	the	the	DET
fsr-3859	175	14	financial	financial	ADJ
fsr-3859	175	15	assets	asset	NOUN
fsr-3859	175	16	with	with	ADP
fsr-3859	175	17	an	an	DET
fsr-3859	175	18	“	"	PUNCT
fsr-3859	175	19	appropriate	appropriate	ADJ
fsr-3859	175	20	recognition	recognition	NOUN
fsr-3859	175	21	”	"	PUNCT
fsr-3859	175	22	of	of	ADP
fsr-3859	175	23	the	the	DET
fsr-3859	175	24	outside	outside	ADJ
fsr-3859	175	25	real	real	ADJ
fsr-3859	175	26	estate	estate	NOUN
fsr-3859	175	27	exposure	exposure	NOUN
fsr-3859	175	28	.	.	PUNCT
fsr-3859	176	1	such	such	ADJ
fsr-3859	176	2	subjective	subjective	ADJ
fsr-3859	176	3	treatment	treatment	NOUN
fsr-3859	176	4	lacks	lack	VERB
fsr-3859	176	5	precision	precision	NOUN
fsr-3859	176	6	.	.	PUNCT
fsr-3859	177	1	there	there	PRON
fsr-3859	177	2	may	may	AUX
fsr-3859	177	3	be	be	AUX
fsr-3859	177	4	as	as	ADV
fsr-3859	177	5	many	many	ADJ
fsr-3859	177	6	interpretations	interpretation	NOUN
fsr-3859	177	7	of	of	ADP
fsr-3859	177	8	“	"	PUNCT
fsr-3859	177	9	appropriate	appropriate	ADJ
fsr-3859	177	10	recognition	recognition	NOUN
fsr-3859	177	11	”	"	PUNCT
fsr-3859	177	12	as	as	SCONJ
fsr-3859	177	13	there	there	PRON
fsr-3859	177	14	are	be	VERB
fsr-3859	177	15	financial	financial	ADJ
fsr-3859	177	16	analysts	analyst	NOUN
fsr-3859	177	17	.	.	PUNCT
fsr-3859	178	1	in	in	ADP
fsr-3859	178	2	short	short	ADJ
fsr-3859	178	3	,	,	PUNCT
fsr-3859	178	4	this	this	DET
fsr-3859	178	5	view	view	NOUN
fsr-3859	178	6	is	be	AUX
fsr-3859	178	7	not	not	PART
fsr-3859	178	8	wrong	wrong	ADJ
fsr-3859	178	9	but	but	CCONJ
fsr-3859	178	10	it	it	PRON
fsr-3859	178	11	has	have	VERB
fsr-3859	178	12	clear	clear	ADJ
fsr-3859	178	13	limitations	limitation	NOUN
fsr-3859	178	14	.	.	PUNCT
fsr-3859	179	1	third	third	ADJ
fsr-3859	179	2	,	,	PUNCT
fsr-3859	179	3	i	i	PRON
fsr-3859	179	4	believe	believe	VERB
fsr-3859	179	5	the	the	DET
fsr-3859	179	6	equity	equity	NOUN
fsr-3859	179	7	only	only	ADV
fsr-3859	179	8	view	view	NOUN
fsr-3859	179	9	is	be	AUX
fsr-3859	179	10	dead	dead	ADV
fsr-3859	179	11	wrong	wrong	ADJ
fsr-3859	179	12	.	.	PUNCT
fsr-3859	180	1	it	it	PRON
fsr-3859	180	2	implicitly	implicitly	ADV
fsr-3859	180	3	assumes	assume	VERB
fsr-3859	180	4	that	that	SCONJ
fsr-3859	180	5	the	the	DET
fsr-3859	180	6	$	$	SYM
fsr-3859	180	7	200,000	200,000	NUM
fsr-3859	180	8	mortgage	mortgage	NOUN
fsr-3859	180	9	serves	serve	VERB
fsr-3859	180	10	as	as	ADP
fsr-3859	180	11	a	a	DET
fsr-3859	180	12	perfect	perfect	ADJ
fsr-3859	180	13	hedge	hedge	NOUN
fsr-3859	180	14	for	for	ADP
fsr-3859	180	15	$	$	SYM
fsr-3859	180	16	200,000	200,000	NUM
fsr-3859	180	17	of	of	ADP
fsr-3859	180	18	home	home	NOUN
fsr-3859	180	19	value	value	NOUN
fsr-3859	180	20	.	.	PUNCT
fsr-3859	181	1	stated	state	VERB
fsr-3859	181	2	differently	differently	ADV
fsr-3859	181	3	,	,	PUNCT
fsr-3859	181	4	it	it	PRON
fsr-3859	181	5	implicitly	implicitly	ADV
fsr-3859	181	6	assumes	assume	VERB
fsr-3859	181	7	that	that	SCONJ
fsr-3859	181	8	the	the	DET
fsr-3859	181	9	values	value	NOUN
fsr-3859	181	10	of	of	ADP
fsr-3859	181	11	the	the	DET
fsr-3859	181	12	mortgage	mortgage	NOUN
fsr-3859	181	13	and	and	CCONJ
fsr-3859	181	14	home	home	NOUN
fsr-3859	181	15	are	be	AUX
fsr-3859	181	16	perfectly	perfectly	ADV
fsr-3859	181	17	correlated	correlate	VERB
fsr-3859	181	18	.	.	PUNCT
fsr-3859	182	1	in	in	ADP
fsr-3859	182	2	reality	reality	NOUN
fsr-3859	182	3	,	,	PUNCT
fsr-3859	182	4	their	their	PRON
fsr-3859	182	5	values	value	NOUN
fsr-3859	182	6	do	do	AUX
fsr-3859	182	7	not	not	PART
fsr-3859	182	8	move	move	VERB
fsr-3859	182	9	in	in	ADP
fsr-3859	182	10	unison	unison	NOUN
fsr-3859	182	11	.	.	PUNCT
fsr-3859	183	1	moreover	moreover	ADV
fsr-3859	183	2	,	,	PUNCT
fsr-3859	183	3	this	this	DET
fsr-3859	183	4	netting	net	VERB
fsr-3859	183	5	-	-	PUNCT
fsr-3859	183	6	out	out	ADP
fsr-3859	183	7	treatment	treatment	NOUN
fsr-3859	183	8	is	be	AUX
fsr-3859	183	9	inconsistent	inconsistent	ADJ
fsr-3859	183	10	with	with	ADP
fsr-3859	183	11	the	the	DET
fsr-3859	183	12	way	way	NOUN
fsr-3859	183	13	we	we	PRON
fsr-3859	183	14	treat	treat	VERB
fsr-3859	183	15	other	other	ADJ
fsr-3859	183	16	financial	financial	ADJ
fsr-3859	183	17	transactions	transaction	NOUN
fsr-3859	183	18	.	.	PUNCT
fsr-3859	184	1	suppose	suppose	VERB
fsr-3859	184	2	someone	someone	PRON
fsr-3859	184	3	borrows	borrow	VERB
fsr-3859	184	4	$	$	SYM
fsr-3859	184	5	4,000	4,000	NUM
fsr-3859	184	6	to	to	PART
fsr-3859	184	7	margin	margin	VERB
fsr-3859	184	8	a	a	DET
fsr-3859	184	9	$	$	SYM
fsr-3859	184	10	10,000	10,000	NUM
fsr-3859	184	11	purchase	purchase	NOUN
fsr-3859	184	12	of	of	ADP
fsr-3859	184	13	intel	intel	PROPN
fsr-3859	184	14	stock	stock	NOUN
fsr-3859	184	15	.	.	PUNCT
fsr-3859	185	1	we	we	PRON
fsr-3859	185	2	would	would	AUX
fsr-3859	185	3	not	not	PART
fsr-3859	185	4	say	say	VERB
fsr-3859	185	5	he	he	PRON
fsr-3859	185	6	has	have	VERB
fsr-3859	185	7	a	a	DET
fsr-3859	185	8	$	$	SYM
fsr-3859	185	9	6,000	6,000	NUM
fsr-3859	185	10	exposure	exposure	NOUN
fsr-3859	185	11	to	to	ADP
fsr-3859	185	12	intel	intel	PROPN
fsr-3859	185	13	stock	stock	NOUN
fsr-3859	185	14	.	.	PUNCT
fsr-3859	186	1	we	we	PRON
fsr-3859	186	2	would	would	AUX
fsr-3859	186	3	recognize	recognize	VERB
fsr-3859	186	4	that	that	SCONJ
fsr-3859	186	5	he	he	PRON
fsr-3859	186	6	has	have	VERB
fsr-3859	186	7	a	a	DET
fsr-3859	186	8	$	$	SYM
fsr-3859	186	9	10,000	10,000	NUM
fsr-3859	186	10	exposure	exposure	NOUN
fsr-3859	186	11	.	.	PUNCT
fsr-3859	187	1	if	if	SCONJ
fsr-3859	187	2	intel	intel	PROPN
fsr-3859	187	3	’s	’s	PART
fsr-3859	187	4	stock	stock	NOUN
fsr-3859	187	5	price	price	NOUN
fsr-3859	187	6	rises	rise	VERB
fsr-3859	187	7	20	20	NUM
fsr-3859	187	8	%	%	NOUN
fsr-3859	187	9	,	,	PUNCT
fsr-3859	187	10	he	he	PRON
fsr-3859	187	11	gains	gain	VERB
fsr-3859	187	12	$	$	SYM
fsr-3859	187	13	2,000	2,000	NUM
fsr-3859	187	14	.	.	PUNCT
fsr-3859	188	1	if	if	SCONJ
fsr-3859	188	2	it	it	PRON
fsr-3859	188	3	falls	fall	VERB
fsr-3859	188	4	25	25	NUM
fsr-3859	188	5	%	%	NOUN
fsr-3859	188	6	,	,	PUNCT
fsr-3859	188	7	he	he	PRON
fsr-3859	188	8	loses	lose	VERB
fsr-3859	188	9	$	$	SYM
fsr-3859	188	10	2,500	2,500	NUM
fsr-3859	188	11	.	.	PUNCT
fsr-3859	189	1	similarly	similarly	ADV
fsr-3859	189	2	,	,	PUNCT
fsr-3859	189	3	if	if	SCONJ
fsr-3859	189	4	real	real	ADJ
fsr-3859	189	5	estate	estate	NOUN
fsr-3859	189	6	values	value	NOUN
fsr-3859	189	7	rise	rise	VERB
fsr-3859	189	8	20	20	NUM
fsr-3859	189	9	%	%	NOUN
fsr-3859	189	10	the	the	DET
fsr-3859	189	11	smiths	smith	NOUN
fsr-3859	189	12	gain	gain	VERB
fsr-3859	189	13	$	$	SYM
fsr-3859	189	14	50,000	50,000	NUM
fsr-3859	189	15	.	.	PUNCT
fsr-3859	190	1	the	the	DET
fsr-3859	190	2	smiths	smith	NOUN
fsr-3859	190	3	indeed	indeed	ADV
fsr-3859	190	4	have	have	VERB
fsr-3859	190	5	a	a	DET
fsr-3859	190	6	$	$	SYM
fsr-3859	190	7	250,000	250,000	NUM
fsr-3859	190	8	exposure	exposure	NOUN
fsr-3859	190	9	to	to	ADP
fsr-3859	190	10	real	real	ADJ
fsr-3859	190	11	estate	estate	NOUN
fsr-3859	190	12	,	,	PUNCT
fsr-3859	190	13	not	not	PART
fsr-3859	190	14	a	a	DET
fsr-3859	190	15	$	$	SYM
fsr-3859	190	16	50,000	50,000	NUM
fsr-3859	190	17	exposure	exposure	NOUN
fsr-3859	190	18	.	.	PUNCT
fsr-3859	191	1	this	this	DET
fsr-3859	191	2	position	position	NOUN
fsr-3859	191	3	may	may	AUX
fsr-3859	191	4	have	have	AUX
fsr-3859	191	5	been	be	AUX
fsr-3859	191	6	first	first	ADV
fsr-3859	191	7	presented	present	VERB
fsr-3859	191	8	in	in	ADP
fsr-3859	191	9	reichenstein	reichenstein	NOUN
fsr-3859	191	10	and	and	CCONJ
fsr-3859	191	11	delaney	delaney	PROPN
fsr-3859	191	12	(	(	PUNCT
fsr-3859	191	13	1995	1995	NUM
fsr-3859	191	14	)	)	PUNCT
fsr-3859	191	15	and	and	CCONJ
fsr-3859	191	16	delaney	delaney	NOUN
fsr-3859	191	17	and	and	CCONJ
fsr-3859	191	18	reichenstein	reichenstein	PROPN
fsr-3859	191	19	(	(	PUNCT
fsr-3859	191	20	1996	1996	NUM
fsr-3859	191	21	)	)	PUNCT
fsr-3859	191	22	.	.	PUNCT
fsr-3859	192	1	the	the	DET
fsr-3859	192	2	fixed	fix	VERB
fsr-3859	192	3	-	-	PUNCT
fsr-3859	192	4	rate	rate	NOUN
fsr-3859	192	5	mortgage	mortgage	NOUN
fsr-3859	192	6	is	be	AUX
fsr-3859	192	7	equivalent	equivalent	ADJ
fsr-3859	192	8	to	to	ADP
fsr-3859	192	9	a	a	DET
fsr-3859	192	10	short	short	ADJ
fsr-3859	192	11	position	position	NOUN
fsr-3859	192	12	in	in	ADP
fsr-3859	192	13	corporate	corporate	ADJ
fsr-3859	192	14	bonds	bond	NOUN
fsr-3859	192	15	.	.	PUNCT
fsr-3859	193	1	the	the	DET
fsr-3859	193	2	smith	smith	PROPN
fsr-3859	193	3	200	200	NUM
fsr-3859	193	4	w.	w.	PROPN
fsr-3859	193	5	reichenstein	reichenstein	PROPN
fsr-3859	193	6	/	/	SYM
fsr-3859	193	7	financial	financial	ADJ
fsr-3859	193	8	services	service	NOUN
fsr-3859	193	9	review	review	VERB
fsr-3859	193	10	7	7	NUM
fsr-3859	193	11	(	(	PUNCT
fsr-3859	193	12	1998	1998	NUM
fsr-3859	193	13	)	)	PUNCT
fsr-3859	194	1	195–206	195–206	NUM
fsr-3859	194	2	family	family	NOUN
fsr-3859	194	3	“	"	PUNCT
fsr-3859	194	4	issued	issue	VERB
fsr-3859	194	5	”	"	PUNCT
fsr-3859	194	6	a	a	DET
fsr-3859	194	7	$	$	SYM
fsr-3859	194	8	200,000	200,000	NUM
fsr-3859	194	9	fixed	fix	VERB
fsr-3859	194	10	-	-	PUNCT
fsr-3859	194	11	rate	rate	NOUN
fsr-3859	194	12	“	"	PUNCT
fsr-3859	194	13	bond	bond	NOUN
fsr-3859	194	14	.	.	PUNCT
fsr-3859	194	15	”	"	PUNCT
fsr-3859	194	16	suppose	suppose	AUX
fsr-3859	194	17	the	the	DET
fsr-3859	194	18	$	$	SYM
fsr-3859	194	19	50,000	50,000	NUM
fsr-3859	194	20	corporate	corporate	ADJ
fsr-3859	194	21	bond	bond	NOUN
fsr-3859	194	22	in	in	ADP
fsr-3859	194	23	the	the	DET
fsr-3859	194	24	smiths	smith	NOUN
fsr-3859	194	25	’	'	PUNCT
fsr-3859	194	26	portfolio	portfolio	NOUN
fsr-3859	194	27	is	be	AUX
fsr-3859	194	28	an	an	DET
fsr-3859	194	29	8	8	NUM
fsr-3859	194	30	%	%	NOUN
fsr-3859	194	31	coupon	coupon	NOUN
fsr-3859	194	32	bond	bond	NOUN
fsr-3859	194	33	(	(	PUNCT
fsr-3859	194	34	that	that	PRON
fsr-3859	194	35	was	be	AUX
fsr-3859	194	36	bought	buy	VERB
fsr-3859	194	37	at	at	ADP
fsr-3859	194	38	par	par	NOUN
fsr-3859	194	39	and	and	CCONJ
fsr-3859	194	40	selling	sell	VERB
fsr-3859	194	41	at	at	ADP
fsr-3859	194	42	par	par	NOUN
fsr-3859	194	43	)	)	PUNCT
fsr-3859	194	44	and	and	CCONJ
fsr-3859	194	45	the	the	DET
fsr-3859	194	46	mortgage	mortgage	NOUN
fsr-3859	194	47	has	have	VERB
fsr-3859	194	48	an	an	DET
fsr-3859	194	49	8	8	NUM
fsr-3859	194	50	%	%	NOUN
fsr-3859	194	51	fixed	fix	VERB
fsr-3859	194	52	rate	rate	NOUN
fsr-3859	194	53	.	.	PUNCT
fsr-3859	195	1	this	this	DET
fsr-3859	195	2	bond	bond	NOUN
fsr-3859	195	3	offsets	offset	VERB
fsr-3859	195	4	$	$	SYM
fsr-3859	195	5	50,000	50,000	NUM
fsr-3859	195	6	of	of	ADP
fsr-3859	195	7	the	the	DET
fsr-3859	195	8	mortgage	mortgage	NOUN
fsr-3859	195	9	.	.	PUNCT
fsr-3859	196	1	both	both	DET
fsr-3859	196	2	“	"	PUNCT
fsr-3859	196	3	bonds	bond	NOUN
fsr-3859	196	4	”	"	PUNCT
fsr-3859	196	5	have	have	VERB
fsr-3859	196	6	the	the	DET
fsr-3859	196	7	same	same	ADJ
fsr-3859	196	8	before	before	NOUN
fsr-3859	196	9	-	-	PUNCT
fsr-3859	196	10	tax	tax	NOUN
fsr-3859	196	11	and	and	CCONJ
fsr-3859	196	12	after	after	ADP
fsr-3859	196	13	-	-	PUNCT
fsr-3859	196	14	tax	tax	NOUN
fsr-3859	196	15	interest	interest	NOUN
fsr-3859	196	16	rates	rate	NOUN
fsr-3859	196	17	and	and	CCONJ
fsr-3859	196	18	both	both	PRON
fsr-3859	196	19	are	be	AUX
fsr-3859	196	20	callable	callable	ADJ
fsr-3859	196	21	.	.	PUNCT
fsr-3859	197	1	the	the	DET
fsr-3859	197	2	smiths	smith	NOUN
fsr-3859	197	3	’	'	PUNCT
fsr-3859	197	4	true	true	ADJ
fsr-3859	197	5	financial	financial	ADJ
fsr-3859	197	6	position	position	NOUN
fsr-3859	197	7	is	be	AUX
fsr-3859	197	8	essentially	essentially	ADV
fsr-3859	197	9	the	the	DET
fsr-3859	197	10	same	same	ADJ
fsr-3859	197	11	whether	whether	SCONJ
fsr-3859	197	12	they	they	PRON
fsr-3859	197	13	keep	keep	VERB
fsr-3859	197	14	the	the	DET
fsr-3859	197	15	corporate	corporate	ADJ
fsr-3859	197	16	bond	bond	NOUN
fsr-3859	197	17	or	or	CCONJ
fsr-3859	197	18	liquidate	liquidate	VERB
fsr-3859	197	19	it	it	PRON
fsr-3859	197	20	and	and	CCONJ
fsr-3859	197	21	prepay	prepay	VERB
fsr-3859	197	22	part	part	NOUN
fsr-3859	197	23	of	of	ADP
fsr-3859	197	24	the	the	DET
fsr-3859	197	25	mortgage	mortgage	NOUN
fsr-3859	197	26	.	.	PUNCT
fsr-3859	198	1	suppose	suppose	VERB
fsr-3859	198	2	they	they	PRON
fsr-3859	198	3	liquidate	liquidate	VERB
fsr-3859	198	4	the	the	DET
fsr-3859	198	5	bond	bond	NOUN
fsr-3859	198	6	and	and	CCONJ
fsr-3859	198	7	prepay	prepay	VERB
fsr-3859	198	8	$	$	SYM
fsr-3859	198	9	50,000	50,000	NUM
fsr-3859	198	10	of	of	ADP
fsr-3859	198	11	mortgage	mortgage	NOUN
fsr-3859	198	12	.	.	PUNCT
fsr-3859	199	1	according	accord	VERB
fsr-3859	199	2	to	to	ADP
fsr-3859	199	3	the	the	DET
fsr-3859	199	4	home	home	NOUN
fsr-3859	199	5	equity	equity	NOUN
fsr-3859	199	6	view	view	NOUN
fsr-3859	199	7	,	,	PUNCT
fsr-3859	199	8	this	this	PRON
fsr-3859	199	9	decreases	decrease	VERB
fsr-3859	199	10	their	their	PRON
fsr-3859	199	11	(	(	PUNCT
fsr-3859	199	12	net	net	ADJ
fsr-3859	199	13	)	)	PUNCT
fsr-3859	199	14	bond	bond	NOUN
fsr-3859	199	15	position	position	NOUN
fsr-3859	199	16	by	by	ADP
fsr-3859	199	17	$	$	SYM
fsr-3859	199	18	50,000	50,000	NUM
fsr-3859	199	19	and	and	CCONJ
fsr-3859	199	20	increases	increase	VERB
fsr-3859	199	21	their	their	PRON
fsr-3859	199	22	real	real	ADJ
fsr-3859	199	23	estate	estate	NOUN
fsr-3859	199	24	by	by	ADP
fsr-3859	199	25	$	$	SYM
fsr-3859	199	26	50,000	50,000	NUM
fsr-3859	199	27	.	.	PUNCT
fsr-3859	200	1	in	in	ADP
fsr-3859	200	2	reality	reality	NOUN
fsr-3859	200	3	,	,	PUNCT
fsr-3859	200	4	(	(	PUNCT
fsr-3859	200	5	net	net	ADJ
fsr-3859	200	6	)	)	PUNCT
fsr-3859	200	7	bonds	bond	NOUN
fsr-3859	200	8	and	and	CCONJ
fsr-3859	200	9	real	real	ADJ
fsr-3859	200	10	estate	estate	NOUN
fsr-3859	200	11	are	be	AUX
fsr-3859	200	12	unchanged	unchanged	ADJ
fsr-3859	200	13	.	.	PUNCT
fsr-3859	201	1	the	the	DET
fsr-3859	201	2	financial	financial	ADJ
fsr-3859	201	3	assets	asset	NOUN
fsr-3859	201	4	only	only	ADV
fsr-3859	201	5	view	view	NOUN
fsr-3859	201	6	counts	count	VERB
fsr-3859	201	7	the	the	DET
fsr-3859	201	8	corporate	corporate	ADJ
fsr-3859	201	9	bond	bond	NOUN
fsr-3859	201	10	as	as	ADP
fsr-3859	201	11	part	part	NOUN
fsr-3859	201	12	of	of	ADP
fsr-3859	201	13	the	the	DET
fsr-3859	201	14	portfolio	portfolio	NOUN
fsr-3859	201	15	but	but	CCONJ
fsr-3859	201	16	excludes	exclude	VERB
fsr-3859	201	17	the	the	DET
fsr-3859	201	18	mortgage	mortgage	NOUN
fsr-3859	201	19	.	.	PUNCT
fsr-3859	202	1	yet	yet	ADV
fsr-3859	202	2	,	,	PUNCT
fsr-3859	202	3	they	they	PRON
fsr-3859	202	4	are	be	AUX
fsr-3859	202	5	offsetting	offset	VERB
fsr-3859	202	6	.	.	PUNCT
fsr-3859	203	1	it	it	PRON
fsr-3859	203	2	makes	make	VERB
fsr-3859	203	3	no	no	DET
fsr-3859	203	4	sense	sense	NOUN
fsr-3859	203	5	to	to	PART
fsr-3859	203	6	include	include	VERB
fsr-3859	203	7	one	one	NUM
fsr-3859	203	8	but	but	CCONJ
fsr-3859	203	9	exclude	exclude	VERB
fsr-3859	203	10	the	the	DET
fsr-3859	203	11	other	other	ADJ
fsr-3859	203	12	.	.	PUNCT
fsr-3859	204	1	the	the	DET
fsr-3859	204	2	mortgage	mortgage	NOUN
fsr-3859	204	3	is	be	AUX
fsr-3859	204	4	part	part	NOUN
fsr-3859	204	5	of	of	ADP
fsr-3859	204	6	the	the	DET
fsr-3859	204	7	family	family	NOUN
fsr-3859	204	8	’s	’s	PART
fsr-3859	204	9	financial	financial	ADJ
fsr-3859	204	10	assets	asset	NOUN
fsr-3859	204	11	;	;	PUNCT
fsr-3859	204	12	it	it	PRON
fsr-3859	204	13	is	be	AUX
fsr-3859	204	14	a	a	DET
fsr-3859	204	15	negative	negative	ADJ
fsr-3859	204	16	asset	asset	NOUN
fsr-3859	204	17	or	or	CCONJ
fsr-3859	204	18	a	a	DET
fsr-3859	204	19	liability	liability	NOUN
fsr-3859	204	20	.	.	PUNCT
fsr-3859	205	1	in	in	ADP
fsr-3859	205	2	short	short	ADJ
fsr-3859	205	3	,	,	PUNCT
fsr-3859	205	4	neither	neither	DET
fsr-3859	205	5	view	view	VERB
fsr-3859	205	6	’s	’s	PART
fsr-3859	205	7	treatment	treatment	NOUN
fsr-3859	205	8	of	of	ADP
fsr-3859	205	9	the	the	DET
fsr-3859	205	10	mortgage	mortgage	NOUN
fsr-3859	205	11	is	be	AUX
fsr-3859	205	12	adequate	adequate	ADJ
fsr-3859	205	13	.	.	PUNCT
fsr-3859	206	1	to	to	PART
fsr-3859	206	2	clarify	clarify	VERB
fsr-3859	206	3	why	why	SCONJ
fsr-3859	206	4	it	it	PRON
fsr-3859	206	5	is	be	AUX
fsr-3859	206	6	not	not	PART
fsr-3859	206	7	appropriate	appropriate	ADJ
fsr-3859	206	8	to	to	PART
fsr-3859	206	9	net	net	VERB
fsr-3859	206	10	out	out	ADP
fsr-3859	206	11	the	the	DET
fsr-3859	206	12	home	home	NOUN
fsr-3859	206	13	and	and	CCONJ
fsr-3859	206	14	mortgage	mortgage	NOUN
fsr-3859	206	15	,	,	PUNCT
fsr-3859	206	16	consider	consider	VERB
fsr-3859	206	17	the	the	DET
fsr-3859	206	18	deductible	deductible	ADJ
fsr-3859	206	19	pension	pension	NOUN
fsr-3859	206	20	,	,	PUNCT
fsr-3859	206	21	where	where	SCONJ
fsr-3859	206	22	itis	itis	NOUN
fsr-3859	206	23	appropriate	appropriate	ADJ
fsr-3859	206	24	to	to	PART
fsr-3859	206	25	net	net	VERB
fsr-3859	206	26	out	out	ADP
fsr-3859	206	27	the	the	DET
fsr-3859	206	28	before	before	ADP
fsr-3859	206	29	-	-	PUNCT
fsr-3859	206	30	tax	tax	NOUN
fsr-3859	206	31	market	market	NOUN
fsr-3859	206	32	value	value	NOUN
fsr-3859	206	33	of	of	ADP
fsr-3859	206	34	the	the	DET
fsr-3859	206	35	pension	pension	NOUN
fsr-3859	206	36	assets	asset	NOUN
fsr-3859	206	37	and	and	CCONJ
fsr-3859	206	38	the	the	DET
fsr-3859	206	39	tax	tax	NOUN
fsr-3859	206	40	liability	liability	NOUN
fsr-3859	206	41	on	on	ADP
fsr-3859	206	42	the	the	DET
fsr-3859	206	43	pension	pension	NOUN
fsr-3859	206	44	.	.	PUNCT
fsr-3859	207	1	the	the	DET
fsr-3859	207	2	market	market	NOUN
fsr-3859	207	3	value	value	NOUN
fsr-3859	207	4	of	of	ADP
fsr-3859	207	5	the	the	DET
fsr-3859	207	6	pension	pension	NOUN
fsr-3859	207	7	is	be	AUX
fsr-3859	207	8	an	an	DET
fsr-3859	207	9	individual	individual	NOUN
fsr-3859	207	10	’s	’s	PART
fsr-3859	207	11	asset	asset	NOUN
fsr-3859	207	12	,	,	PUNCT
fsr-3859	207	13	its	its	PRON
fsr-3859	207	14	tax	tax	NOUN
fsr-3859	207	15	liability	liability	NOUN
fsr-3859	207	16	is	be	AUX
fsr-3859	207	17	his	his	PRON
fsr-3859	207	18	or	or	CCONJ
fsr-3859	207	19	her	her	PRON
fsr-3859	207	20	liability	liability	NOUN
fsr-3859	207	21	,	,	PUNCT
fsr-3859	207	22	and	and	CCONJ
fsr-3859	207	23	the	the	DET
fsr-3859	207	24	values	value	NOUN
fsr-3859	207	25	of	of	ADP
fsr-3859	207	26	the	the	DET
fsr-3859	207	27	pension	pension	NOUN
fsr-3859	207	28	asset	asset	NOUN
fsr-3859	207	29	and	and	CCONJ
fsr-3859	207	30	pension	pension	NOUN
fsr-3859	207	31	liability	liability	NOUN
fsr-3859	207	32	areperfectly	areperfectly	ADV
fsr-3859	207	33	correlated.if	correlated.if	PROPN
fsr-3859	207	34	the	the	DET
fsr-3859	207	35	value	value	NOUN
fsr-3859	207	36	of	of	ADP
fsr-3859	207	37	pension	pension	NOUN
fsr-3859	207	38	assets	asset	NOUN
fsr-3859	207	39	doubles	double	VERB
fsr-3859	207	40	,	,	PUNCT
fsr-3859	207	41	the	the	DET
fsr-3859	207	42	liability	liability	NOUN
fsr-3859	207	43	also	also	ADV
fsr-3859	207	44	doubles	double	VERB
fsr-3859	207	45	.	.	PUNCT
fsr-3859	208	1	it	it	PRON
fsr-3859	208	2	follows	follow	VERB
fsr-3859	208	3	that	that	SCONJ
fsr-3859	208	4	we	we	PRON
fsr-3859	208	5	can	can	AUX
fsr-3859	208	6	net	net	VERB
fsr-3859	208	7	out	out	ADP
fsr-3859	208	8	the	the	DET
fsr-3859	208	9	pension	pension	NOUN
fsr-3859	208	10	asset	asset	NOUN
fsr-3859	208	11	and	and	CCONJ
fsr-3859	208	12	pension	pension	NOUN
fsr-3859	208	13	liability	liability	NOUN
fsr-3859	208	14	.	.	PUNCT
fsr-3859	209	1	that	that	PRON
fsr-3859	209	2	is	is	ADV
fsr-3859	209	3	,	,	PUNCT
fsr-3859	209	4	we	we	PRON
fsr-3859	209	5	can	can	AUX
fsr-3859	209	6	convert	convert	VERB
fsr-3859	209	7	before	before	ADP
fsr-3859	209	8	-	-	PUNCT
fsr-3859	209	9	tax	tax	NOUN
fsr-3859	209	10	pension	pension	NOUN
fsr-3859	209	11	dollars	dollar	NOUN
fsr-3859	209	12	to	to	ADP
fsr-3859	209	13	after	after	ADP
fsr-3859	209	14	-	-	PUNCT
fsr-3859	209	15	tax	tax	NOUN
fsr-3859	209	16	dollars	dollar	NOUN
fsr-3859	209	17	by	by	ADP
fsr-3859	209	18	multiplying	multiply	VERB
fsr-3859	209	19	by	by	ADP
fsr-3859	209	20	(	(	PUNCT
fsr-3859	209	21	12	12	NUM
fsr-3859	209	22	tn	tn	NOUN
fsr-3859	209	23	)	)	PUNCT
fsr-3859	209	24	.	.	PUNCT
fsr-3859	210	1	in	in	ADP
fsr-3859	210	2	contrast	contrast	NOUN
fsr-3859	210	3	,	,	PUNCT
fsr-3859	210	4	the	the	DET
fsr-3859	210	5	values	value	NOUN
fsr-3859	210	6	of	of	ADP
fsr-3859	210	7	the	the	DET
fsr-3859	210	8	home	home	NOUN
fsr-3859	210	9	and	and	CCONJ
fsr-3859	210	10	mortgage	mortgage	NOUN
fsr-3859	210	11	are	be	AUX
fsr-3859	210	12	not	not	PART
fsr-3859	210	13	perfectly	perfectly	ADV
fsr-3859	210	14	correlated	correlate	VERB
fsr-3859	210	15	.	.	PUNCT
fsr-3859	211	1	if	if	SCONJ
fsr-3859	211	2	the	the	DET
fsr-3859	211	3	home	home	NOUN
fsr-3859	211	4	value	value	NOUN
fsr-3859	211	5	rises	rise	VERB
fsr-3859	211	6	10	10	NUM
fsr-3859	211	7	%	%	NOUN
fsr-3859	211	8	,	,	PUNCT
fsr-3859	211	9	the	the	DET
fsr-3859	211	10	value	value	NOUN
fsr-3859	211	11	of	of	ADP
fsr-3859	211	12	the	the	DET
fsr-3859	211	13	mortgage	mortgage	NOUN
fsr-3859	211	14	does	do	AUX
fsr-3859	211	15	not	not	PART
fsr-3859	211	16	rise	rise	VERB
fsr-3859	211	17	a	a	DET
fsr-3859	211	18	corresponding	corresponding	ADJ
fsr-3859	211	19	amount	amount	NOUN
fsr-3859	211	20	.	.	PUNCT
fsr-3859	212	1	in	in	ADP
fsr-3859	212	2	fact	fact	NOUN
fsr-3859	212	3	,	,	PUNCT
fsr-3859	212	4	historical	historical	ADJ
fsr-3859	212	5	returns	return	NOUN
fsr-3859	212	6	on	on	ADP
fsr-3859	212	7	residential	residential	ADJ
fsr-3859	212	8	real	real	ADJ
fsr-3859	212	9	estate	estate	NOUN
fsr-3859	212	10	and	and	CCONJ
fsr-3859	212	11	bonds	bond	NOUN
fsr-3859	212	12	have	have	AUX
fsr-3859	212	13	not	not	PART
fsr-3859	212	14	been	be	AUX
fsr-3859	212	15	closely	closely	ADV
fsr-3859	212	16	correlated	correlate	VERB
fsr-3859	212	17	.	.	PUNCT
fsr-3859	213	1	so	so	ADV
fsr-3859	213	2	,	,	PUNCT
fsr-3859	213	3	it	it	PRON
fsr-3859	213	4	is	be	AUX
fsr-3859	213	5	inappropriate	inappropriate	ADJ
fsr-3859	213	6	to	to	PART
fsr-3859	213	7	net	net	VERB
fsr-3859	213	8	out	out	ADP
fsr-3859	213	9	the	the	DET
fsr-3859	213	10	two	two	NUM
fsr-3859	213	11	.	.	PUNCT
fsr-3859	214	1	the	the	DET
fsr-3859	214	2	balance	balance	NOUN
fsr-3859	214	3	sheet	sheet	NOUN
fsr-3859	214	4	view	view	NOUN
fsr-3859	214	5	removes	remove	VERB
fsr-3859	214	6	this	this	DET
fsr-3859	214	7	misrepresentation	misrepresentation	NOUN
fsr-3859	214	8	of	of	ADP
fsr-3859	214	9	the	the	DET
fsr-3859	214	10	smiths	smith	NOUN
fsr-3859	214	11	’	'	PUNCT
fsr-3859	214	12	portfolio	portfolio	NOUN
fsr-3859	214	13	.	.	PUNCT
fsr-3859	215	1	in	in	ADP
fsr-3859	215	2	particular	particular	ADJ
fsr-3859	215	3	,	,	PUNCT
fsr-3859	215	4	it	it	PRON
fsr-3859	215	5	includes	include	VERB
fsr-3859	215	6	the	the	DET
fsr-3859	215	7	financial	financial	ADJ
fsr-3859	215	8	assets	asset	NOUN
fsr-3859	215	9	,	,	PUNCT
fsr-3859	215	10	the	the	DET
fsr-3859	215	11	$	$	SYM
fsr-3859	215	12	250,000	250,000	NUM
fsr-3859	215	13	home	home	NOUN
fsr-3859	215	14	value	value	NOUN
fsr-3859	215	15	,	,	PUNCT
fsr-3859	215	16	and	and	CCONJ
fsr-3859	215	17	treats	treat	VERB
fsr-3859	215	18	the	the	DET
fsr-3859	215	19	mortgage	mortgage	NOUN
fsr-3859	215	20	as	as	ADP
fsr-3859	215	21	a	a	DET
fsr-3859	215	22	$	$	SYM
fsr-3859	215	23	200,000	200,000	NUM
fsr-3859	215	24	short	short	ADJ
fsr-3859	215	25	bond	bond	NOUN
fsr-3859	215	26	position	position	NOUN
fsr-3859	215	27	.	.	PUNCT
fsr-3859	216	1	it	it	PRON
fsr-3859	216	2	excludes	exclude	VERB
fsr-3859	216	3	the	the	DET
fsr-3859	216	4	defined	define	VERB
fsr-3859	216	5	-	-	PUNCT
fsr-3859	216	6	benefit	benefit	NOUN
fsr-3859	216	7	pension	pension	NOUN
fsr-3859	216	8	plan	plan	NOUN
fsr-3859	216	9	and	and	CCONJ
fsr-3859	216	10	life	life	NOUN
fsr-3859	216	11	insurance	insurance	NOUN
fsr-3859	216	12	.	.	PUNCT
fsr-3859	217	1	according	accord	VERB
fsr-3859	217	2	to	to	ADP
fsr-3859	217	3	the	the	DET
fsr-3859	217	4	after	after	ADP
fsr-3859	217	5	-	-	PUNCT
fsr-3859	217	6	tax	tax	NOUN
fsr-3859	217	7	balance	balance	NOUN
fsr-3859	217	8	sheet	sheet	NOUN
fsr-3859	217	9	view	view	NOUN
fsr-3859	217	10	,	,	PUNCT
fsr-3859	217	11	the	the	DET
fsr-3859	217	12	smiths	smith	NOUN
fsr-3859	217	13	’	’	PART
fsr-3859	217	14	asset	asset	NOUN
fsr-3859	217	15	mix	mix	NOUN
fsr-3859	217	16	is	be	AUX
fsr-3859	217	17	42.3	42.3	NUM
fsr-3859	217	18	%	%	NOUN
fsr-3859	217	19	stocks,230.8	stocks,230.8	NOUN
fsr-3859	217	20	%	%	NOUN
fsr-3859	217	21	bonds	bond	NOUN
fsr-3859	217	22	,	,	PUNCT
fsr-3859	217	23	and	and	CCONJ
fsr-3859	217	24	88.5	88.5	NUM
fsr-3859	217	25	%	%	NOUN
fsr-3859	217	26	real	real	ADJ
fsr-3859	217	27	estate	estate	NOUN
fsr-3859	217	28	.	.	PUNCT
fsr-3859	218	1	the	the	DET
fsr-3859	218	2	scott	scott	PROPN
fsr-3859	218	3	view	view	NOUN
fsr-3859	218	4	reflects	reflect	VERB
fsr-3859	218	5	the	the	DET
fsr-3859	218	6	thinking	thinking	NOUN
fsr-3859	218	7	of	of	ADP
fsr-3859	218	8	maria	maria	PROPN
fsr-3859	218	9	crawford	crawford	PROPN
fsr-3859	218	10	scott	scott	PROPN
fsr-3859	218	11	(	(	PUNCT
fsr-3859	218	12	1995	1995	NUM
fsr-3859	218	13	)	)	PUNCT
fsr-3859	218	14	,	,	PUNCT
fsr-3859	218	15	editor	editor	NOUN
fsr-3859	218	16	of	of	ADP
fsr-3859	218	17	the	the	DET
fsr-3859	218	18	(	(	PUNCT
fsr-3859	218	19	american	american	PROPN
fsr-3859	218	20	association	association	PROPN
fsr-3859	218	21	of	of	ADP
fsr-3859	218	22	individual	individual	ADJ
fsr-3859	218	23	investors)aaii	investors)aaii	NOUN
fsr-3859	218	24	journal	journal	NOUN
fsr-3859	218	25	.	.	PUNCT
fsr-3859	219	1	she	she	PRON
fsr-3859	219	2	believes	believe	VERB
fsr-3859	219	3	the	the	DET
fsr-3859	219	4	“	"	PUNCT
fsr-3859	219	5	portfolio	portfolio	NOUN
fsr-3859	219	6	should	should	AUX
fsr-3859	219	7	consist	consist	VERB
fsr-3859	219	8	of	of	ADP
fsr-3859	219	9	financial	financial	ADJ
fsr-3859	219	10	assets	asset	NOUN
fsr-3859	219	11	that	that	PRON
fsr-3859	219	12	you	you	PRON
fsr-3859	219	13	would	would	AUX
fsr-3859	219	14	be	be	AUX
fsr-3859	219	15	willing	willing	ADJ
fsr-3859	219	16	to	to	PART
fsr-3859	219	17	sell	sell	VERB
fsr-3859	219	18	for	for	ADP
fsr-3859	219	19	spending	spend	VERB
fsr-3859	219	20	money	money	NOUN
fsr-3859	219	21	or	or	CCONJ
fsr-3859	219	22	that	that	PRON
fsr-3859	219	23	generate	generate	VERB
fsr-3859	219	24	some	some	DET
fsr-3859	219	25	form	form	NOUN
fsr-3859	219	26	of	of	ADP
fsr-3859	219	27	spending	spend	VERB
fsr-3859	219	28	money	money	NOUN
fsr-3859	219	29	,	,	PUNCT
fsr-3859	219	30	either	either	CCONJ
fsr-3859	219	31	now	now	ADV
fsr-3859	219	32	or	or	CCONJ
fsr-3859	219	33	sometime	sometime	ADV
fsr-3859	219	34	in	in	ADP
fsr-3859	219	35	the	the	DET
fsr-3859	219	36	future	future	NOUN
fsr-3859	219	37	”	"	PUNCT
fsr-3859	219	38	(	(	PUNCT
fsr-3859	219	39	p.	p.	NOUN
fsr-3859	219	40	15	15	NUM
fsr-3859	219	41	)	)	PUNCT
fsr-3859	219	42	.	.	PUNCT
fsr-3859	220	1	as	as	ADP
fsr-3859	220	2	such	such	ADJ
fsr-3859	220	3	,	,	PUNCT
fsr-3859	220	4	she	she	PRON
fsr-3859	220	5	includes	include	VERB
fsr-3859	220	6	the	the	DET
fsr-3859	220	7	present	present	ADJ
fsr-3859	220	8	value	value	NOUN
fsr-3859	220	9	of	of	ADP
fsr-3859	220	10	expected	expect	VERB
fsr-3859	220	11	defined	define	VERB
fsr-3859	220	12	-	-	PUNCT
fsr-3859	220	13	benefit	benefit	NOUN
fsr-3859	220	14	pension	pension	NOUN
fsr-3859	220	15	payments	payment	NOUN
fsr-3859	220	16	and	and	CCONJ
fsr-3859	220	17	the	the	DET
fsr-3859	220	18	cash	cash	NOUN
fsr-3859	220	19	surrender	surrender	NOUN
fsr-3859	220	20	value	value	NOUN
fsr-3859	220	21	of	of	ADP
fsr-3859	220	22	insurance	insurance	NOUN
fsr-3859	220	23	.	.	PUNCT
fsr-3859	221	1	(	(	PUNCT
fsr-3859	221	2	actually	actually	ADV
fsr-3859	221	3	,	,	PUNCT
fsr-3859	221	4	she	she	PRON
fsr-3859	221	5	considers	consider	VERB
fsr-3859	221	6	the	the	DET
fsr-3859	221	7	market	market	NOUN
fsr-3859	221	8	values	value	NOUN
fsr-3859	221	9	of	of	ADP
fsr-3859	221	10	these	these	DET
fsr-3859	221	11	assets	asset	NOUN
fsr-3859	221	12	,	,	PUNCT
fsr-3859	221	13	but	but	CCONJ
fsr-3859	221	14	i	i	PRON
fsr-3859	221	15	substitute	substitute	VERB
fsr-3859	221	16	the	the	DET
fsr-3859	221	17	after	after	ADP
fsr-3859	221	18	-	-	PUNCT
fsr-3859	221	19	tax	tax	NOUN
fsr-3859	221	20	values	value	NOUN
fsr-3859	221	21	.	.	PUNCT
fsr-3859	221	22	)	)	PUNCT
fsr-3859	222	1	she	she	PRON
fsr-3859	222	2	excludes	exclude	VERB
fsr-3859	222	3	the	the	DET
fsr-3859	222	4	home	home	NOUN
fsr-3859	222	5	and	and	CCONJ
fsr-3859	222	6	mortgage	mortgage	NOUN
fsr-3859	222	7	.	.	PUNCT
fsr-3859	223	1	the	the	DET
fsr-3859	223	2	home	home	NOUN
fsr-3859	223	3	value	value	NOUN
fsr-3859	223	4	is	be	AUX
fsr-3859	223	5	excluded	exclude	VERB
fsr-3859	223	6	because	because	SCONJ
fsr-3859	223	7	it	it	PRON
fsr-3859	223	8	is	be	AUX
fsr-3859	223	9	considered	consider	VERB
fsr-3859	223	10	primarily	primarily	ADV
fsr-3859	223	11	a	a	DET
fsr-3859	223	12	consumption	consumption	NOUN
fsr-3859	223	13	good	good	ADJ
fsr-3859	223	14	;	;	PUNCT
fsr-3859	223	15	it	it	PRON
fsr-3859	223	16	is	be	AUX
fsr-3859	223	17	prepaid	prepay	VERB
fsr-3859	223	18	housing	housing	NOUN
fsr-3859	223	19	.	.	PUNCT
fsr-3859	224	1	she	she	PRON
fsr-3859	224	2	says	say	VERB
fsr-3859	224	3	,	,	PUNCT
fsr-3859	224	4	“	"	PUNCT
fsr-3859	224	5	most	most	ADJ
fsr-3859	224	6	families	family	NOUN
fsr-3859	224	7	do	do	AUX
fsr-3859	224	8	not	not	PART
fsr-3859	224	9	purchase	purchase	VERB
fsr-3859	224	10	homes	home	NOUN
fsr-3859	224	11	strictly	strictly	ADV
fsr-3859	224	12	for	for	ADP
fsr-3859	224	13	investment	investment	NOUN
fsr-3859	224	14	purposes	purpose	NOUN
fsr-3859	224	15	.	.	PUNCT
fsr-3859	225	1	usually	usually	ADV
fsr-3859	225	2	,	,	PUNCT
fsr-3859	225	3	if	if	SCONJ
fsr-3859	225	4	you	you	PRON
fsr-3859	225	5	sell	sell	VERB
fsr-3859	225	6	a	a	DET
fsr-3859	225	7	home	home	NOUN
fsr-3859	225	8	,	,	PUNCT
fsr-3859	225	9	you	you	PRON
fsr-3859	225	10	must	must	AUX
fsr-3859	225	11	buy	buy	VERB
fsr-3859	225	12	another	another	DET
fsr-3859	225	13	one	one	NOUN
fsr-3859	225	14	to	to	PART
fsr-3859	225	15	live	live	VERB
fsr-3859	225	16	in	in	ADP
fsr-3859	225	17	.	.	PUNCT
fsr-3859	226	1	if	if	SCONJ
fsr-3859	226	2	you	you	PRON
fsr-3859	226	3	plan	plan	VERB
fsr-3859	226	4	to	to	PART
fsr-3859	226	5	‘	'	PUNCT
fsr-3859	226	6	downsize	downsize	VERB
fsr-3859	226	7	’	'	PUNCT
fsr-3859	226	8	at	at	ADP
fsr-3859	226	9	some	some	DET
fsr-3859	226	10	point	point	NOUN
fsr-3859	226	11	,	,	PUNCT
fsr-3859	226	12	wait	wait	VERB
fsr-3859	226	13	until	until	SCONJ
fsr-3859	226	14	you	you	PRON
fsr-3859	226	15	receive	receive	VERB
fsr-3859	226	16	the	the	DET
fsr-3859	226	17	sales	sale	NOUN
fsr-3859	226	18	proceeds	proceed	NOUN
fsr-3859	226	19	,	,	PUNCT
fsr-3859	226	20	and	and	CCONJ
fsr-3859	226	21	then	then	ADV
fsr-3859	226	22	reassess	reassess	VERB
fsr-3859	226	23	and	and	CCONJ
fsr-3859	226	24	rebalance	rebalance	VERB
fsr-3859	226	25	the	the	DET
fsr-3859	226	26	portfolio	portfolio	NOUN
fsr-3859	226	27	”	"	PUNCT
fsr-3859	226	28	(	(	PUNCT
fsr-3859	226	29	p.	p.	NOUN
fsr-3859	226	30	17	17	NUM
fsr-3859	226	31	)	)	PUNCT
fsr-3859	226	32	.	.	PUNCT
fsr-3859	227	1	this	this	DET
fsr-3859	227	2	view	view	NOUN
fsr-3859	227	3	says	say	VERB
fsr-3859	227	4	the	the	DET
fsr-3859	227	5	asset	asset	NOUN
fsr-3859	227	6	mix	mix	NOUN
fsr-3859	227	7	is	be	AUX
fsr-3859	227	8	25.0	25.0	NUM
fsr-3859	227	9	%	%	NOUN
fsr-3859	227	10	stocks	stock	NOUN
fsr-3859	227	11	and	and	CCONJ
fsr-3859	227	12	75.0	75.0	NUM
fsr-3859	227	13	%	%	NOUN
fsr-3859	227	14	bonds	bond	NOUN
fsr-3859	227	15	.	.	PUNCT
fsr-3859	228	1	in	in	ADP
fsr-3859	228	2	reality	reality	NOUN
fsr-3859	228	3	,	,	PUNCT
fsr-3859	228	4	scott	scott	PROPN
fsr-3859	228	5	(	(	PUNCT
fsr-3859	228	6	1995	1995	NUM
fsr-3859	228	7	)	)	PUNCT
fsr-3859	228	8	and	and	CCONJ
fsr-3859	228	9	other	other	ADJ
fsr-3859	228	10	studies	study	NOUN
fsr-3859	228	11	advocate	advocate	VERB
fsr-3859	228	12	including	include	VERB
fsr-3859	228	13	the	the	DET
fsr-3859	228	14	present	present	ADJ
fsr-3859	228	15	value	value	NOUN
fsr-3859	228	16	ofbefore	ofbefore	ADJ
fsr-3859	228	17	-	-	PUNCT
fsr-3859	228	18	tax	tax	NOUN
fsr-3859	228	19	social	social	ADJ
fsr-3859	228	20	security	security	NOUN
fsr-3859	228	21	benefits	benefit	NOUN
fsr-3859	228	22	as	as	ADP
fsr-3859	228	23	part	part	NOUN
fsr-3859	228	24	of	of	ADP
fsr-3859	228	25	the	the	DET
fsr-3859	228	26	smith	smith	PROPN
fsr-3859	228	27	’s	’s	PART
fsr-3859	228	28	portfolio	portfolio	NOUN
fsr-3859	228	29	.	.	PUNCT
fsr-3859	229	1	i	i	PRON
fsr-3859	229	2	advocate	advocate	VERB
fsr-3859	229	3	using	use	VERB
fsr-3859	229	4	the	the	DET
fsr-3859	229	5	present	present	ADJ
fsr-3859	229	6	value	value	NOUN
fsr-3859	229	7	of	of	ADP
fsr-3859	229	8	after	after	ADP
fsr-3859	229	9	-	-	PUNCT
fsr-3859	229	10	taxsocial	taxsocial	ADJ
fsr-3859	229	11	security	security	NOUN
fsr-3859	229	12	benefits	benefit	NOUN
fsr-3859	229	13	.	.	PUNCT
fsr-3859	230	1	i	i	PRON
fsr-3859	230	2	choose	choose	VERB
fsr-3859	230	3	to	to	PART
fsr-3859	230	4	ignore	ignore	VERB
fsr-3859	230	5	social	social	ADJ
fsr-3859	230	6	security	security	NOUN
fsr-3859	230	7	in	in	ADP
fsr-3859	230	8	this	this	DET
fsr-3859	230	9	theoretical	theoretical	ADJ
fsr-3859	230	10	paper	paper	NOUN
fsr-3859	230	11	due	due	ADP
fsr-3859	230	12	to	to	ADP
fsr-3859	230	13	its	its	PRON
fsr-3859	230	14	unique	unique	ADJ
fsr-3859	230	15	complexities	complexity	NOUN
fsr-3859	230	16	at	at	ADP
fsr-3859	230	17	this	this	DET
fsr-3859	230	18	time	time	NOUN
fsr-3859	230	19	.	.	PUNCT
fsr-3859	231	1	for	for	ADP
fsr-3859	231	2	example	example	NOUN
fsr-3859	231	3	,	,	PUNCT
fsr-3859	231	4	many	many	ADJ
fsr-3859	231	5	individuals	individual	NOUN
fsr-3859	231	6	’	'	PUNCT
fsr-3859	231	7	social	social	ADJ
fsr-3859	231	8	security	security	NOUN
fsr-3859	231	9	payments	payment	NOUN
fsr-3859	231	10	201w	201w	NOUN
fsr-3859	231	11	.	.	PUNCT
fsr-3859	232	1	reichenstein	reichenstein	PROPN
fsr-3859	232	2	/	/	SYM
fsr-3859	232	3	financial	financial	ADJ
fsr-3859	232	4	services	service	NOUN
fsr-3859	232	5	review	review	VERB
fsr-3859	232	6	7	7	NUM
fsr-3859	232	7	(	(	PUNCT
fsr-3859	232	8	1998	1998	NUM
fsr-3859	232	9	)	)	PUNCT
fsr-3859	233	1	195–206	195–206	NUM
fsr-3859	233	2	are	be	AUX
fsr-3859	233	3	reduced	reduce	VERB
fsr-3859	233	4	if	if	SCONJ
fsr-3859	233	5	their	their	PRON
fsr-3859	233	6	earned	earn	VERB
fsr-3859	233	7	income	income	NOUN
fsr-3859	233	8	exceeds	exceed	VERB
fsr-3859	233	9	a	a	DET
fsr-3859	233	10	modest	modest	ADJ
fsr-3859	233	11	level	level	NOUN
fsr-3859	233	12	.	.	PUNCT
fsr-3859	234	1	will	will	AUX
fsr-3859	234	2	these	these	DET
fsr-3859	234	3	restrictions	restriction	NOUN
fsr-3859	234	4	continue	continue	VERB
fsr-3859	234	5	?	?	PUNCT
fsr-3859	235	1	what	what	DET
fsr-3859	235	2	changes	change	NOUN
fsr-3859	235	3	do	do	AUX
fsr-3859	235	4	you	you	PRON
fsr-3859	235	5	expect	expect	VERB
fsr-3859	235	6	in	in	ADP
fsr-3859	235	7	the	the	DET
fsr-3859	235	8	social	social	ADJ
fsr-3859	235	9	security	security	NOUN
fsr-3859	235	10	plan	plan	NOUN
fsr-3859	235	11	,	,	PUNCT
fsr-3859	235	12	and	and	CCONJ
fsr-3859	235	13	what	what	PRON
fsr-3859	235	14	is	be	AUX
fsr-3859	235	15	the	the	DET
fsr-3859	235	16	timing	timing	NOUN
fsr-3859	235	17	of	of	ADP
fsr-3859	235	18	the	the	DET
fsr-3859	235	19	expected	expect	VERB
fsr-3859	235	20	changes	change	NOUN
fsr-3859	235	21	?	?	PUNCT
fsr-3859	236	1	what	what	PRON
fsr-3859	236	2	is	be	AUX
fsr-3859	236	3	the	the	DET
fsr-3859	236	4	appropriate	appropriate	ADJ
fsr-3859	236	5	discount	discount	NOUN
fsr-3859	236	6	rate	rate	NOUN
fsr-3859	236	7	to	to	PART
fsr-3859	236	8	calculate	calculate	VERB
fsr-3859	236	9	the	the	DET
fsr-3859	236	10	present	present	ADJ
fsr-3859	236	11	value	value	NOUN
fsr-3859	236	12	of	of	ADP
fsr-3859	236	13	these	these	DET
fsr-3859	236	14	risky	risky	ADJ
fsr-3859	236	15	government	government	NOUN
fsr-3859	236	16	promises	promise	VERB
fsr-3859	236	17	?	?	PUNCT
fsr-3859	237	1	what	what	PRON
fsr-3859	237	2	is	be	AUX
fsr-3859	237	3	the	the	DET
fsr-3859	237	4	proper	proper	ADJ
fsr-3859	237	5	treatment	treatment	NOUN
fsr-3859	237	6	of	of	ADP
fsr-3859	237	7	these	these	DET
fsr-3859	237	8	(	(	PUNCT
fsr-3859	237	9	currently	currently	ADV
fsr-3859	237	10	)	)	PUNCT
fsr-3859	237	11	inflation	inflation	NOUN
fsr-3859	237	12	-	-	PUNCT
fsr-3859	237	13	indexed	index	VERB
fsr-3859	237	14	payments	payment	NOUN
fsr-3859	237	15	?	?	PUNCT
fsr-3859	238	1	in	in	ADP
fsr-3859	238	2	short	short	ADJ
fsr-3859	238	3	,	,	PUNCT
fsr-3859	238	4	i	i	PRON
fsr-3859	238	5	agree	agree	VERB
fsr-3859	238	6	with	with	ADP
fsr-3859	238	7	prior	prior	ADJ
fsr-3859	238	8	studies	study	NOUN
fsr-3859	238	9	that	that	SCONJ
fsr-3859	238	10	a	a	DET
fsr-3859	238	11	family	family	NOUN
fsr-3859	238	12	should	should	AUX
fsr-3859	238	13	include	include	VERB
fsr-3859	238	14	the	the	DET
fsr-3859	238	15	present	present	ADJ
fsr-3859	238	16	value	value	NOUN
fsr-3859	238	17	of	of	ADP
fsr-3859	238	18	social	social	ADJ
fsr-3859	238	19	security	security	NOUN
fsr-3859	238	20	payments	payment	NOUN
fsr-3859	238	21	in	in	ADP
fsr-3859	238	22	its	its	PRON
fsr-3859	238	23	portfolio	portfolio	NOUN
fsr-3859	238	24	.	.	PUNCT
fsr-3859	239	1	i	i	PRON
fsr-3859	239	2	differ	differ	VERB
fsr-3859	239	3	with	with	ADP
fsr-3859	239	4	prior	prior	ADJ
fsr-3859	239	5	studies	study	NOUN
fsr-3859	239	6	in	in	SCONJ
fsr-3859	239	7	that	that	SCONJ
fsr-3859	239	8	i	i	PRON
fsr-3859	239	9	would	would	AUX
fsr-3859	239	10	use	use	VERB
fsr-3859	239	11	the	the	DET
fsr-3859	239	12	present	present	ADJ
fsr-3859	239	13	value	value	NOUN
fsr-3859	239	14	of	of	ADP
fsr-3859	239	15	after	after	ADP
fsr-3859	239	16	-	-	PUNCT
fsr-3859	239	17	tax	tax	NOUN
fsr-3859	239	18	payments	payment	NOUN
fsr-3859	239	19	instead	instead	ADV
fsr-3859	239	20	of	of	ADP
fsr-3859	239	21	before	before	ADP
fsr-3859	239	22	-	-	PUNCT
fsr-3859	239	23	tax	tax	NOUN
fsr-3859	239	24	payments	payment	NOUN
fsr-3859	239	25	.	.	PUNCT
fsr-3859	240	1	in	in	ADP
fsr-3859	240	2	addition	addition	NOUN
fsr-3859	240	3	,	,	PUNCT
fsr-3859	240	4	i	i	PRON
fsr-3859	240	5	suspect	suspect	VERB
fsr-3859	240	6	that	that	SCONJ
fsr-3859	240	7	it	it	PRON
fsr-3859	240	8	is	be	AUX
fsr-3859	240	9	a	a	DET
fsr-3859	240	10	lot	lot	NOUN
fsr-3859	240	11	more	more	ADV
fsr-3859	240	12	difficult	difficult	ADJ
fsr-3859	240	13	than	than	SCONJ
fsr-3859	240	14	usually	usually	ADV
fsr-3859	240	15	assumed	assume	VERB
fsr-3859	240	16	to	to	PART
fsr-3859	240	17	generate	generate	VERB
fsr-3859	240	18	“	"	PUNCT
fsr-3859	240	19	good	good	ADJ
fsr-3859	240	20	”	"	PUNCT
fsr-3859	240	21	estimates	estimate	NOUN
fsr-3859	240	22	of	of	ADP
fsr-3859	240	23	the	the	DET
fsr-3859	240	24	present	present	ADJ
fsr-3859	240	25	value	value	NOUN
fsr-3859	240	26	of	of	ADP
fsr-3859	240	27	a	a	DET
fsr-3859	240	28	family	family	NOUN
fsr-3859	240	29	’s	’s	PART
fsr-3859	240	30	social	social	ADJ
fsr-3859	240	31	security	security	NOUN
fsr-3859	240	32	payments	payment	NOUN
fsr-3859	240	33	,	,	PUNCT
fsr-3859	240	34	either	either	CCONJ
fsr-3859	240	35	before	before	ADP
fsr-3859	240	36	or	or	CCONJ
fsr-3859	240	37	after	after	ADP
fsr-3859	240	38	taxes	taxis	NOUN
fsr-3859	240	39	.	.	PUNCT
fsr-3859	241	1	although	although	SCONJ
fsr-3859	241	2	the	the	DET
fsr-3859	241	3	scott	scott	PROPN
fsr-3859	241	4	view	view	NOUN
fsr-3859	241	5	has	have	VERB
fsr-3859	241	6	merit	merit	NOUN
fsr-3859	241	7	,	,	PUNCT
fsr-3859	241	8	i	i	PRON
fsr-3859	241	9	have	have	VERB
fsr-3859	241	10	two	two	NUM
fsr-3859	241	11	concerns	concern	NOUN
fsr-3859	241	12	about	about	ADP
fsr-3859	241	13	it	it	PRON
fsr-3859	241	14	.	.	PUNCT
fsr-3859	242	1	first	first	ADV
fsr-3859	242	2	,	,	PUNCT
fsr-3859	242	3	scott	scott	PROPN
fsr-3859	242	4	’s	’s	PART
fsr-3859	242	5	(	(	PUNCT
fsr-3859	242	6	1995	1995	NUM
fsr-3859	242	7	)	)	PUNCT
fsr-3859	242	8	criterion	criterion	NOUN
fsr-3859	242	9	for	for	ADP
fsr-3859	242	10	including	include	VERB
fsr-3859	242	11	or	or	CCONJ
fsr-3859	242	12	excluding	exclude	VERB
fsr-3859	242	13	an	an	DET
fsr-3859	242	14	asset	asset	NOUN
fsr-3859	242	15	or	or	CCONJ
fsr-3859	242	16	liability	liability	NOUN
fsr-3859	242	17	seems	seem	VERB
fsr-3859	242	18	to	to	PART
fsr-3859	242	19	be	be	AUX
fsr-3859	242	20	whether	whether	SCONJ
fsr-3859	242	21	it	it	PRON
fsr-3859	242	22	affects	affect	VERB
fsr-3859	242	23	cash	cash	NOUN
fsr-3859	242	24	flows	flow	NOUN
fsr-3859	242	25	.	.	PUNCT
fsr-3859	243	1	she	she	PRON
fsr-3859	243	2	includes	include	VERB
fsr-3859	243	3	pensions	pension	NOUN
fsr-3859	243	4	and	and	CCONJ
fsr-3859	243	5	social	social	ADJ
fsr-3859	243	6	security	security	NOUN
fsr-3859	243	7	and	and	CCONJ
fsr-3859	243	8	excludes	exclude	VERB
fsr-3859	243	9	the	the	DET
fsr-3859	243	10	home	home	NOUN
fsr-3859	243	11	and	and	CCONJ
fsr-3859	243	12	mortgage	mortgage	NOUN
fsr-3859	243	13	.	.	PUNCT
fsr-3859	244	1	however	however	ADV
fsr-3859	244	2	,	,	PUNCT
fsr-3859	244	3	the	the	DET
fsr-3859	244	4	mortgage	mortgage	NOUN
fsr-3859	244	5	affects	affect	VERB
fsr-3859	244	6	cash	cash	NOUN
fsr-3859	244	7	flows	flow	NOUN
fsr-3859	244	8	.	.	PUNCT
fsr-3859	245	1	so	so	ADV
fsr-3859	245	2	,	,	PUNCT
fsr-3859	245	3	it	it	PRON
fsr-3859	245	4	seems	seem	VERB
fsr-3859	245	5	to	to	ADP
fsr-3859	245	6	me	i	PRON
fsr-3859	245	7	that	that	SCONJ
fsr-3859	245	8	it	it	PRON
fsr-3859	245	9	should	should	AUX
fsr-3859	245	10	logically	logically	ADV
fsr-3859	245	11	be	be	AUX
fsr-3859	245	12	included	include	VERB
fsr-3859	245	13	in	in	ADP
fsr-3859	245	14	this	this	DET
fsr-3859	245	15	view	view	NOUN
fsr-3859	245	16	.	.	PUNCT
fsr-3859	246	1	second	second	ADJ
fsr-3859	246	2	,	,	PUNCT
fsr-3859	246	3	many	many	ADJ
fsr-3859	246	4	individuals	individual	NOUN
fsr-3859	246	5	and	and	CCONJ
fsr-3859	246	6	couples	couple	NOUN
fsr-3859	246	7	expect	expect	VERB
fsr-3859	246	8	to	to	PART
fsr-3859	246	9	receive	receive	VERB
fsr-3859	246	10	spending	spend	VERB
fsr-3859	246	11	money	money	NOUN
fsr-3859	246	12	from	from	ADP
fsr-3859	246	13	their	their	PRON
fsr-3859	246	14	home	home	NOUN
fsr-3859	246	15	.	.	PUNCT
fsr-3859	247	1	for	for	ADP
fsr-3859	247	2	example	example	NOUN
fsr-3859	247	3	,	,	PUNCT
fsr-3859	247	4	i	i	PRON
fsr-3859	247	5	know	know	VERB
fsr-3859	247	6	a	a	DET
fsr-3859	247	7	couple	couple	NOUN
fsr-3859	247	8	who	who	PRON
fsr-3859	247	9	owns	own	VERB
fsr-3859	247	10	a	a	DET
fsr-3859	247	11	home	home	NOUN
fsr-3859	247	12	with	with	ADP
fsr-3859	247	13	an	an	DET
fsr-3859	247	14	estimated	estimate	VERB
fsr-3859	247	15	market	market	NOUN
fsr-3859	247	16	value	value	NOUN
fsr-3859	247	17	of	of	ADP
fsr-3859	247	18	$	$	SYM
fsr-3859	247	19	750,000	750,000	NUM
fsr-3859	247	20	.	.	PUNCT
fsr-3859	248	1	when	when	SCONJ
fsr-3859	248	2	the	the	DET
fsr-3859	248	3	first	first	ADJ
fsr-3859	248	4	spouse	spouse	NOUN
fsr-3859	248	5	dies	die	VERB
fsr-3859	248	6	,	,	PUNCT
fsr-3859	248	7	the	the	DET
fsr-3859	248	8	survivor	survivor	NOUN
fsr-3859	248	9	plans	plan	VERB
fsr-3859	248	10	to	to	PART
fsr-3859	248	11	sell	sell	VERB
fsr-3859	248	12	the	the	DET
fsr-3859	248	13	home	home	NOUN
fsr-3859	248	14	and	and	CCONJ
fsr-3859	248	15	move	move	VERB
fsr-3859	248	16	to	to	ADP
fsr-3859	248	17	a	a	DET
fsr-3859	248	18	condominium	condominium	NOUN
fsr-3859	248	19	.	.	PUNCT
fsr-3859	249	1	in	in	ADP
fsr-3859	249	2	reality	reality	NOUN
fsr-3859	249	3	,	,	PUNCT
fsr-3859	249	4	their	their	PRON
fsr-3859	249	5	home	home	NOUN
fsr-3859	249	6	contributes	contribute	VERB
fsr-3859	249	7	to	to	ADP
fsr-3859	249	8	an	an	DET
fsr-3859	249	9	overexposure	overexposure	NOUN
fsr-3859	249	10	to	to	ADP
fsr-3859	249	11	real	real	ADJ
fsr-3859	249	12	estate	estate	NOUN
fsr-3859	249	13	in	in	ADP
fsr-3859	249	14	their	their	PRON
fsr-3859	249	15	asset	asset	NOUN
fsr-3859	249	16	mix	mix	NOUN
fsr-3859	249	17	.	.	PUNCT
fsr-3859	250	1	any	any	DET
fsr-3859	250	2	view	view	NOUN
fsr-3859	250	3	that	that	PRON
fsr-3859	250	4	ignores	ignore	VERB
fsr-3859	250	5	the	the	DET
fsr-3859	250	6	home	home	NOUN
fsr-3859	250	7	’s	’s	PART
fsr-3859	250	8	value	value	NOUN
fsr-3859	250	9	(	(	PUNCT
fsr-3859	250	10	or	or	CCONJ
fsr-3859	250	11	only	only	ADV
fsr-3859	250	12	considers	consider	VERB
fsr-3859	250	13	it	it	PRON
fsr-3859	250	14	after	after	ADP
fsr-3859	250	15	the	the	DET
fsr-3859	250	16	sale	sale	NOUN
fsr-3859	250	17	)	)	PUNCT
fsr-3859	250	18	would	would	AUX
fsr-3859	250	19	fail	fail	VERB
fsr-3859	250	20	to	to	PART
fsr-3859	250	21	recognize	recognize	VERB
fsr-3859	250	22	this	this	DET
fsr-3859	250	23	overexposure	overexposure	NOUN
fsr-3859	250	24	.	.	PUNCT
fsr-3859	251	1	i	i	PRON
fsr-3859	251	2	propose	propose	VERB
fsr-3859	251	3	two	two	NUM
fsr-3859	251	4	modifications	modification	NOUN
fsr-3859	251	5	of	of	ADP
fsr-3859	251	6	the	the	DET
fsr-3859	251	7	scott	scott	PROPN
fsr-3859	251	8	view	view	NOUN
fsr-3859	251	9	.	.	PUNCT
fsr-3859	252	1	the	the	DET
fsr-3859	252	2	first	first	ADJ
fsr-3859	252	3	i	i	PRON
fsr-3859	252	4	call	call	VERB
fsr-3859	252	5	the	the	DET
fsr-3859	252	6	cash	cash	NOUN
fsr-3859	252	7	flow	flow	NOUN
fsr-3859	252	8	view	view	NOUN
fsr-3859	252	9	.	.	PUNCT
fsr-3859	253	1	it	it	PRON
fsr-3859	253	2	is	be	AUX
fsr-3859	253	3	like	like	ADP
fsr-3859	253	4	the	the	DET
fsr-3859	253	5	scott	scott	PROPN
fsr-3859	253	6	view	view	NOUN
fsr-3859	253	7	except	except	SCONJ
fsr-3859	253	8	it	it	PRON
fsr-3859	253	9	considers	consider	VERB
fsr-3859	253	10	the	the	DET
fsr-3859	253	11	mortgage	mortgage	NOUN
fsr-3859	253	12	.	.	PUNCT
fsr-3859	254	1	according	accord	VERB
fsr-3859	254	2	to	to	ADP
fsr-3859	254	3	this	this	DET
fsr-3859	254	4	view	view	NOUN
fsr-3859	254	5	,	,	PUNCT
fsr-3859	254	6	the	the	DET
fsr-3859	254	7	smiths	smith	NOUN
fsr-3859	254	8	’	’	PART
fsr-3859	254	9	asset	asset	NOUN
fsr-3859	254	10	mix	mix	NOUN
fsr-3859	254	11	is	be	AUX
fsr-3859	254	12	42.9	42.9	NUM
fsr-3859	254	13	%	%	NOUN
fsr-3859	254	14	stocks	stock	NOUN
fsr-3859	254	15	and	and	CCONJ
fsr-3859	254	16	57.1	57.1	NUM
fsr-3859	254	17	%	%	NOUN
fsr-3859	254	18	bonds	bond	NOUN
fsr-3859	254	19	.	.	PUNCT
fsr-3859	255	1	this	this	DET
fsr-3859	255	2	mix	mix	NOUN
fsr-3859	255	3	differs	differ	VERB
fsr-3859	255	4	substantially	substantially	ADV
fsr-3859	255	5	from	from	ADP
fsr-3859	255	6	the	the	DET
fsr-3859	255	7	scott	scott	PROPN
fsr-3859	255	8	view	view	PROPN
fsr-3859	255	9	’s	’s	PART
fsr-3859	255	10	asset	asset	NOUN
fsr-3859	255	11	mix	mix	NOUN
fsr-3859	255	12	of	of	ADP
fsr-3859	255	13	25	25	NUM
fsr-3859	255	14	%	%	NOUN
fsr-3859	255	15	stocks	stock	NOUN
fsr-3859	255	16	and	and	CCONJ
fsr-3859	255	17	75	75	NUM
fsr-3859	255	18	%	%	NOUN
fsr-3859	255	19	bonds	bond	NOUN
fsr-3859	255	20	.	.	PUNCT
fsr-3859	256	1	i	i	PRON
fsr-3859	256	2	believe	believe	VERB
fsr-3859	256	3	the	the	DET
fsr-3859	256	4	cash	cash	NOUN
fsr-3859	256	5	flow	flow	NOUN
fsr-3859	256	6	view	view	NOUN
fsr-3859	256	7	provides	provide	VERB
fsr-3859	256	8	a	a	DET
fsr-3859	256	9	useful	useful	ADJ
fsr-3859	256	10	perspective	perspective	NOUN
fsr-3859	256	11	for	for	ADP
fsr-3859	256	12	a	a	DET
fsr-3859	256	13	family	family	NOUN
fsr-3859	256	14	(	(	PUNCT
fsr-3859	256	15	or	or	CCONJ
fsr-3859	256	16	a	a	DET
fsr-3859	256	17	surviving	surviving	NOUN
fsr-3859	256	18	spouse	spouse	NOUN
fsr-3859	256	19	)	)	PUNCT
fsr-3859	256	20	that	that	PRON
fsr-3859	256	21	would	would	AUX
fsr-3859	256	22	not	not	PART
fsr-3859	256	23	be	be	AUX
fsr-3859	256	24	willing	willing	ADJ
fsr-3859	256	25	to	to	PART
fsr-3859	256	26	sell	sell	VERB
fsr-3859	256	27	the	the	DET
fsr-3859	256	28	home	home	NOUN
fsr-3859	256	29	or	or	CCONJ
fsr-3859	256	30	borrow	borrow	VERB
fsr-3859	256	31	against	against	ADP
fsr-3859	256	32	it	it	PRON
fsr-3859	256	33	.	.	PUNCT
fsr-3859	257	1	in	in	ADP
fsr-3859	257	2	particular	particular	ADJ
fsr-3859	257	3	,	,	PUNCT
fsr-3859	257	4	i	i	PRON
fsr-3859	257	5	agree	agree	VERB
fsr-3859	257	6	with	with	ADP
fsr-3859	257	7	scott	scott	PROPN
fsr-3859	257	8	(	(	PUNCT
fsr-3859	257	9	1995	1995	NUM
fsr-3859	257	10	)	)	PUNCT
fsr-3859	257	11	that	that	SCONJ
fsr-3859	257	12	the	the	DET
fsr-3859	257	13	home	home	NOUN
fsr-3859	257	14	should	should	AUX
fsr-3859	257	15	be	be	AUX
fsr-3859	257	16	excluded	exclude	VERB
fsr-3859	257	17	when	when	SCONJ
fsr-3859	257	18	considering	consider	VERB
fsr-3859	257	19	the	the	DET
fsr-3859	257	20	smiths	smith	NOUN
fsr-3859	257	21	’	'	PUNCT
fsr-3859	257	22	ability	ability	NOUN
fsr-3859	257	23	to	to	PART
fsr-3859	257	24	pay	pay	VERB
fsr-3859	257	25	for	for	ADP
fsr-3859	257	26	non	non	ADJ
fsr-3859	257	27	-	-	ADJ
fsr-3859	257	28	housing	housing	ADJ
fsr-3859	257	29	consumption	consumption	NOUN
fsr-3859	257	30	needs	need	NOUN
fsr-3859	257	31	during	during	ADP
fsr-3859	257	32	retirement	retirement	NOUN
fsr-3859	257	33	.	.	PUNCT
fsr-3859	258	1	however	however	ADV
fsr-3859	258	2	,	,	PUNCT
fsr-3859	258	3	the	the	DET
fsr-3859	258	4	cash	cash	NOUN
fsr-3859	258	5	flow	flow	NOUN
fsr-3859	258	6	view	view	NOUN
fsr-3859	258	7	would	would	AUX
fsr-3859	258	8	not	not	PART
fsr-3859	258	9	be	be	AUX
fsr-3859	258	10	appropriate	appropriate	ADJ
fsr-3859	258	11	if	if	SCONJ
fsr-3859	258	12	the	the	DET
fsr-3859	258	13	family	family	NOUN
fsr-3859	258	14	would	would	AUX
fsr-3859	258	15	be	be	AUX
fsr-3859	258	16	willing	willing	ADJ
fsr-3859	258	17	to	to	PART
fsr-3859	258	18	sell	sell	VERB
fsr-3859	258	19	the	the	DET
fsr-3859	258	20	home	home	NOUN
fsr-3859	258	21	or	or	CCONJ
fsr-3859	258	22	borrow	borrow	VERB
fsr-3859	258	23	against	against	ADP
fsr-3859	258	24	it	it	PRON
fsr-3859	258	25	.	.	PUNCT
fsr-3859	259	1	the	the	DET
fsr-3859	259	2	second	second	ADJ
fsr-3859	259	3	modification	modification	NOUN
fsr-3859	259	4	of	of	ADP
fsr-3859	259	5	the	the	DET
fsr-3859	259	6	scott	scott	PROPN
fsr-3859	259	7	view	view	NOUN
fsr-3859	259	8	is	be	AUX
fsr-3859	259	9	the	the	DET
fsr-3859	259	10	expanded	expand	VERB
fsr-3859	259	11	view	view	NOUN
fsr-3859	259	12	.	.	PUNCT
fsr-3859	260	1	assume	assume	VERB
fsr-3859	260	2	the	the	DET
fsr-3859	260	3	smiths	smith	NOUN
fsr-3859	260	4	expect	expect	VERB
fsr-3859	260	5	to	to	PART
fsr-3859	260	6	downsize	downsize	VERB
fsr-3859	260	7	and	and	CCONJ
fsr-3859	260	8	move	move	VERB
fsr-3859	260	9	into	into	ADP
fsr-3859	260	10	a	a	DET
fsr-3859	260	11	$	$	SYM
fsr-3859	260	12	100,000	100,000	NUM
fsr-3859	260	13	home	home	NOUN
fsr-3859	260	14	.	.	PUNCT
fsr-3859	261	1	they	they	PRON
fsr-3859	261	2	should	should	AUX
fsr-3859	261	3	consider	consider	VERB
fsr-3859	261	4	$	$	SYM
fsr-3859	261	5	150,000	150,000	NUM
fsr-3859	261	6	of	of	ADP
fsr-3859	261	7	the	the	DET
fsr-3859	261	8	$	$	SYM
fsr-3859	261	9	250,000	250,000	NUM
fsr-3859	261	10	home	home	NOUN
fsr-3859	261	11	as	as	ADP
fsr-3859	261	12	real	real	ADJ
fsr-3859	261	13	estate	estate	NOUN
fsr-3859	261	14	and	and	CCONJ
fsr-3859	261	15	ignore	ignore	VERB
fsr-3859	261	16	the	the	DET
fsr-3859	261	17	other	other	ADJ
fsr-3859	261	18	$	$	SYM
fsr-3859	261	19	100,000	100,000	NUM
fsr-3859	261	20	.	.	PUNCT
fsr-3859	262	1	in	in	ADP
fsr-3859	262	2	essence	essence	NOUN
fsr-3859	262	3	,	,	PUNCT
fsr-3859	262	4	the	the	DET
fsr-3859	262	5	$	$	SYM
fsr-3859	262	6	100,000	100,000	NUM
fsr-3859	262	7	is	be	AUX
fsr-3859	262	8	prepaid	prepay	VERB
fsr-3859	262	9	housing	housing	NOUN
fsr-3859	262	10	.	.	PUNCT
fsr-3859	263	1	if	if	SCONJ
fsr-3859	263	2	the	the	DET
fsr-3859	263	3	smiths	smith	NOUN
fsr-3859	263	4	are	be	AUX
fsr-3859	263	5	willing	willing	ADJ
fsr-3859	263	6	to	to	PART
fsr-3859	263	7	borrow	borrow	VERB
fsr-3859	263	8	against	against	ADP
fsr-3859	263	9	their	their	PRON
fsr-3859	263	10	home	home	NOUN
fsr-3859	263	11	,	,	PUNCT
fsr-3859	263	12	they	they	PRON
fsr-3859	263	13	should	should	AUX
fsr-3859	263	14	include	include	VERB
fsr-3859	263	15	the	the	DET
fsr-3859	263	16	home	home	NOUN
fsr-3859	263	17	equity	equity	NOUN
fsr-3859	263	18	in	in	ADP
fsr-3859	263	19	the	the	DET
fsr-3859	263	20	family	family	NOUN
fsr-3859	263	21	’s	’s	PART
fsr-3859	263	22	portfolio	portfolio	NOUN
fsr-3859	263	23	.	.	PUNCT
fsr-3859	264	1	the	the	DET
fsr-3859	264	2	expanded	expand	VERB
fsr-3859	264	3	view	view	NOUN
fsr-3859	264	4	includes	include	VERB
fsr-3859	264	5	financial	financial	ADJ
fsr-3859	264	6	assets	asset	NOUN
fsr-3859	264	7	,	,	PUNCT
fsr-3859	264	8	$	$	SYM
fsr-3859	264	9	150,000	150,000	NUM
fsr-3859	264	10	of	of	ADP
fsr-3859	264	11	home	home	NOUN
fsr-3859	264	12	,	,	PUNCT
fsr-3859	264	13	mortgage	mortgage	NOUN
fsr-3859	264	14	,	,	PUNCT
fsr-3859	264	15	cash	cash	NOUN
fsr-3859	264	16	surrender	surrender	NOUN
fsr-3859	264	17	value	value	NOUN
fsr-3859	264	18	,	,	PUNCT
fsr-3859	264	19	and	and	CCONJ
fsr-3859	264	20	present	present	ADJ
fsr-3859	264	21	value	value	NOUN
fsr-3859	264	22	of	of	ADP
fsr-3859	264	23	defined	define	VERB
fsr-3859	264	24	-	-	PUNCT
fsr-3859	264	25	benefit	benefit	NOUN
fsr-3859	264	26	pension	pension	NOUN
fsr-3859	264	27	plan	plan	NOUN
fsr-3859	264	28	.	.	PUNCT
fsr-3859	265	1	this	this	DET
fsr-3859	265	2	asset	asset	NOUN
fsr-3859	265	3	mix	mix	NOUN
fsr-3859	265	4	is	be	AUX
fsr-3859	265	5	27.9	27.9	NUM
fsr-3859	265	6	%	%	NOUN
fsr-3859	265	7	stocks	stock	NOUN
fsr-3859	265	8	,	,	PUNCT
fsr-3859	265	9	37.1	37.1	NUM
fsr-3859	265	10	%	%	NOUN
fsr-3859	265	11	bonds	bond	NOUN
fsr-3859	265	12	,	,	PUNCT
fsr-3859	265	13	and	and	CCONJ
fsr-3859	265	14	35.0	35.0	NUM
fsr-3859	265	15	%	%	NOUN
fsr-3859	265	16	real	real	ADJ
fsr-3859	265	17	estate	estate	NOUN
fsr-3859	265	18	.	.	PUNCT
fsr-3859	266	1	table	table	NOUN
fsr-3859	266	2	2	2	NUM
fsr-3859	266	3	also	also	ADV
fsr-3859	266	4	presents	present	VERB
fsr-3859	266	5	the	the	DET
fsr-3859	266	6	estate	estate	NOUN
fsr-3859	266	7	planning	planning	NOUN
fsr-3859	266	8	view	view	NOUN
fsr-3859	266	9	.	.	PUNCT
fsr-3859	267	1	it	it	PRON
fsr-3859	267	2	reflects	reflect	VERB
fsr-3859	267	3	after	after	ADP
fsr-3859	267	4	-	-	PUNCT
fsr-3859	267	5	income	income	NOUN
fsr-3859	267	6	-	-	PUNCT
fsr-3859	267	7	tax	tax	NOUN
fsr-3859	267	8	values	value	NOUN
fsr-3859	267	9	at	at	ADP
fsr-3859	267	10	bob	bob	PROPN
fsr-3859	267	11	’s	’s	PART
fsr-3859	267	12	death	death	NOUN
fsr-3859	267	13	.	.	PUNCT
fsr-3859	268	1	it	it	PRON
fsr-3859	268	2	includes	include	VERB
fsr-3859	268	3	financial	financial	ADJ
fsr-3859	268	4	assets	asset	NOUN
fsr-3859	268	5	,	,	PUNCT
fsr-3859	268	6	the	the	DET
fsr-3859	268	7	home	home	NOUN
fsr-3859	268	8	and	and	CCONJ
fsr-3859	268	9	mortgage	mortgage	NOUN
fsr-3859	268	10	,	,	PUNCT
fsr-3859	268	11	the	the	DET
fsr-3859	268	12	death	death	NOUN
fsr-3859	268	13	benefit	benefit	NOUN
fsr-3859	268	14	of	of	ADP
fsr-3859	268	15	bob	bob	PROPN
fsr-3859	268	16	’s	’s	PART
fsr-3859	268	17	life	life	NOUN
fsr-3859	268	18	insurance	insurance	NOUN
fsr-3859	268	19	policy	policy	NOUN
fsr-3859	268	20	,	,	PUNCT
fsr-3859	268	21	and	and	CCONJ
fsr-3859	268	22	the	the	DET
fsr-3859	268	23	present	present	ADJ
fsr-3859	268	24	value	value	NOUN
fsr-3859	268	25	of	of	ADP
fsr-3859	268	26	the	the	DET
fsr-3859	268	27	after	after	ADP
fsr-3859	268	28	-	-	PUNCT
fsr-3859	268	29	tax	tax	NOUN
fsr-3859	268	30	value	value	NOUN
fsr-3859	268	31	of	of	ADP
fsr-3859	268	32	mary	mary	PROPN
fsr-3859	268	33	’s	’s	PART
fsr-3859	268	34	$	$	SYM
fsr-3859	268	35	13,000	13,000	NUM
fsr-3859	268	36	a	a	DET
fsr-3859	268	37	year	year	NOUN
fsr-3859	268	38	payment	payment	NOUN
fsr-3859	268	39	from	from	ADP
fsr-3859	268	40	the	the	DET
fsr-3859	268	41	db	db	PROPN
fsr-3859	268	42	plan	plan	NOUN
fsr-3859	268	43	.	.	PUNCT
fsr-3859	269	1	it	it	PRON
fsr-3859	269	2	excludes	exclude	VERB
fsr-3859	269	3	the	the	DET
fsr-3859	269	4	cash	cash	NOUN
fsr-3859	269	5	surrender	surrender	NOUN
fsr-3859	269	6	value	value	NOUN
fsr-3859	269	7	.	.	PUNCT
fsr-3859	270	1	this	this	DET
fsr-3859	270	2	view	view	NOUN
fsr-3859	270	3	of	of	ADP
fsr-3859	270	4	the	the	DET
fsr-3859	270	5	smiths	smith	NOUN
fsr-3859	270	6	’	’	PART
fsr-3859	270	7	asset	asset	NOUN
fsr-3859	270	8	mix	mix	NOUN
fsr-3859	270	9	is	be	AUX
fsr-3859	270	10	20.8	20.8	NUM
fsr-3859	270	11	%	%	NOUN
fsr-3859	270	12	stocks	stock	NOUN
fsr-3859	270	13	,	,	PUNCT
fsr-3859	270	14	35.7	35.7	NUM
fsr-3859	270	15	%	%	NOUN
fsr-3859	270	16	bonds	bond	NOUN
fsr-3859	270	17	,	,	PUNCT
fsr-3859	270	18	and	and	CCONJ
fsr-3859	270	19	43.5	43.5	NUM
fsr-3859	270	20	%	%	NOUN
fsr-3859	270	21	real	real	ADJ
fsr-3859	270	22	estate	estate	NOUN
fsr-3859	270	23	.	.	PUNCT
fsr-3859	271	1	an	an	DET
fsr-3859	271	2	estate	estate	NOUN
fsr-3859	271	3	planning	planning	NOUN
fsr-3859	271	4	view	view	NOUN
fsr-3859	271	5	could	could	AUX
fsr-3859	271	6	also	also	ADV
fsr-3859	271	7	be	be	AUX
fsr-3859	271	8	developed	develop	VERB
fsr-3859	271	9	for	for	ADP
fsr-3859	271	10	the	the	DET
fsr-3859	271	11	less	less	ADV
fsr-3859	271	12	likely	likely	ADJ
fsr-3859	271	13	scenario	scenario	NOUN
fsr-3859	271	14	that	that	SCONJ
fsr-3859	271	15	mary	mary	PROPN
fsr-3859	271	16	should	should	AUX
fsr-3859	271	17	die	die	VERB
fsr-3859	271	18	first	first	ADV
fsr-3859	271	19	.	.	PUNCT
fsr-3859	272	1	it	it	PRON
fsr-3859	272	2	would	would	AUX
fsr-3859	272	3	exclude	exclude	VERB
fsr-3859	272	4	the	the	DET
fsr-3859	272	5	death	death	NOUN
fsr-3859	272	6	benefit	benefit	NOUN
fsr-3859	272	7	but	but	CCONJ
fsr-3859	272	8	include	include	VERB
fsr-3859	272	9	the	the	DET
fsr-3859	272	10	cash	cash	NOUN
fsr-3859	272	11	value	value	NOUN
fsr-3859	272	12	of	of	ADP
fsr-3859	272	13	bob	bob	PROPN
fsr-3859	272	14	’s	’s	PART
fsr-3859	272	15	life	life	NOUN
fsr-3859	272	16	insurance	insurance	NOUN
fsr-3859	272	17	.	.	PUNCT
fsr-3859	273	1	202	202	NUM
fsr-3859	273	2	w.	w.	NOUN
fsr-3859	273	3	reichenstein	reichenstein	PROPN
fsr-3859	273	4	/	/	SYM
fsr-3859	273	5	financial	financial	ADJ
fsr-3859	273	6	services	service	NOUN
fsr-3859	273	7	review	review	VERB
fsr-3859	273	8	7	7	NUM
fsr-3859	273	9	(	(	PUNCT
fsr-3859	273	10	1998	1998	NUM
fsr-3859	273	11	)	)	PUNCT
fsr-3859	274	1	195–206	195–206	NUM
fsr-3859	274	2	5	5	NUM
fsr-3859	274	3	.	.	NOUN
fsr-3859	274	4	which	which	DET
fsr-3859	274	5	portfolio	portfolio	NOUN
fsr-3859	274	6	view	view	NOUN
fsr-3859	274	7	is	be	AUX
fsr-3859	274	8	“	"	PUNCT
fsr-3859	274	9	best	good	ADJ
fsr-3859	274	10	”	"	PUNCT
fsr-3859	274	11	?	?	PUNCT
fsr-3859	275	1	the	the	DET
fsr-3859	275	2	answer	answer	NOUN
fsr-3859	275	3	to	to	ADP
fsr-3859	275	4	this	this	DET
fsr-3859	275	5	question	question	NOUN
fsr-3859	275	6	depends	depend	VERB
fsr-3859	275	7	in	in	ADP
fsr-3859	275	8	part	part	NOUN
fsr-3859	275	9	on	on	ADP
fsr-3859	275	10	the	the	DET
fsr-3859	275	11	purpose	purpose	NOUN
fsr-3859	275	12	of	of	ADP
fsr-3859	275	13	the	the	DET
fsr-3859	275	14	calculation	calculation	NOUN
fsr-3859	275	15	.	.	PUNCT
fsr-3859	276	1	naturally	naturally	ADV
fsr-3859	276	2	,	,	PUNCT
fsr-3859	276	3	if	if	SCONJ
fsr-3859	276	4	the	the	DET
fsr-3859	276	5	calculation	calculation	NOUN
fsr-3859	276	6	is	be	AUX
fsr-3859	276	7	for	for	ADP
fsr-3859	276	8	estate	estate	NOUN
fsr-3859	276	9	-	-	PUNCT
fsr-3859	276	10	planning	planning	NOUN
fsr-3859	276	11	purposes	purpose	NOUN
fsr-3859	276	12	then	then	ADV
fsr-3859	276	13	the	the	DET
fsr-3859	276	14	estate	estate	NOUN
fsr-3859	276	15	planning	planning	NOUN
fsr-3859	276	16	view	view	NOUN
fsr-3859	276	17	is	be	AUX
fsr-3859	276	18	best	good	ADJ
fsr-3859	276	19	.	.	PUNCT
fsr-3859	277	1	but	but	CCONJ
fsr-3859	277	2	let	let	VERB
fsr-3859	277	3	us	we	PRON
fsr-3859	277	4	look	look	VERB
fsr-3859	277	5	at	at	ADP
fsr-3859	277	6	the	the	DET
fsr-3859	277	7	range	range	NOUN
fsr-3859	277	8	of	of	ADP
fsr-3859	277	9	asset	asset	NOUN
fsr-3859	277	10	weights	weight	NOUN
fsr-3859	277	11	from	from	ADP
fsr-3859	277	12	the	the	DET
fsr-3859	277	13	other	other	ADJ
fsr-3859	277	14	after	after	ADP
fsr-3859	277	15	-	-	PUNCT
fsr-3859	277	16	tax	tax	NOUN
fsr-3859	277	17	views	view	NOUN
fsr-3859	277	18	,	,	PUNCT
fsr-3859	277	19	which	which	PRON
fsr-3859	277	20	assume	assume	VERB
fsr-3859	277	21	the	the	DET
fsr-3859	277	22	smiths	smith	NOUN
fsr-3859	277	23	enjoy	enjoy	VERB
fsr-3859	277	24	a	a	DET
fsr-3859	277	25	happy	happy	ADJ
fsr-3859	277	26	retirement	retirement	NOUN
fsr-3859	277	27	.	.	PUNCT
fsr-3859	278	1	stocks	stock	NOUN
fsr-3859	278	2	’	'	PUNCT
fsr-3859	278	3	weight	weight	NOUN
fsr-3859	278	4	ranges	range	VERB
fsr-3859	278	5	from	from	ADP
fsr-3859	278	6	25.0	25.0	NUM
fsr-3859	278	7	to	to	PART
fsr-3859	278	8	51.4	51.4	NUM
fsr-3859	278	9	%	%	NOUN
fsr-3859	278	10	.	.	PUNCT
fsr-3859	279	1	bonds	bond	NOUN
fsr-3859	279	2	’	'	PUNCT
fsr-3859	279	3	weight	weight	NOUN
fsr-3859	279	4	ranges	range	VERB
fsr-3859	279	5	from230.8	from230.8	ADV
fsr-3859	279	6	%	%	NOUN
fsr-3859	279	7	to	to	PART
fsr-3859	279	8	75	75	NUM
fsr-3859	279	9	%	%	NOUN
fsr-3859	279	10	,	,	PUNCT
fsr-3859	279	11	or	or	CCONJ
fsr-3859	279	12	more	more	ADJ
fsr-3859	279	13	than	than	ADP
fsr-3859	279	14	100	100	NUM
fsr-3859	279	15	%	%	NOUN
fsr-3859	279	16	.	.	PUNCT
fsr-3859	280	1	real	real	ADJ
fsr-3859	280	2	estate	estate	NOUN
fsr-3859	280	3	’s	’s	PART
fsr-3859	280	4	weight	weight	NOUN
fsr-3859	280	5	ranges	range	VERB
fsr-3859	280	6	from	from	ADP
fsr-3859	280	7	0	0	NUM
fsr-3859	280	8	%	%	NOUN
fsr-3859	280	9	to	to	PART
fsr-3859	280	10	88.5	88.5	NUM
fsr-3859	280	11	%	%	NOUN
fsr-3859	280	12	.	.	PUNCT
fsr-3859	281	1	these	these	DET
fsr-3859	281	2	ranges	range	NOUN
fsr-3859	281	3	are	be	AUX
fsr-3859	281	4	huge	huge	ADJ
fsr-3859	281	5	.	.	PUNCT
fsr-3859	282	1	moreover	moreover	ADV
fsr-3859	282	2	,	,	PUNCT
fsr-3859	282	3	these	these	DET
fsr-3859	282	4	dramatic	dramatic	ADJ
fsr-3859	282	5	differences	difference	NOUN
fsr-3859	282	6	are	be	AUX
fsr-3859	282	7	due	due	ADJ
fsr-3859	282	8	entirely	entirely	ADV
fsr-3859	282	9	to	to	ADP
fsr-3859	282	10	differences	difference	NOUN
fsr-3859	282	11	in	in	ADP
fsr-3859	282	12	opinion	opinion	NOUN
fsr-3859	282	13	about	about	ADP
fsr-3859	282	14	what	what	PRON
fsr-3859	282	15	belongs	belong	VERB
fsr-3859	282	16	in	in	ADP
fsr-3859	282	17	the	the	DET
fsr-3859	282	18	portfolio	portfolio	NOUN
fsr-3859	282	19	.	.	PUNCT
fsr-3859	283	1	objections	objection	NOUN
fsr-3859	283	2	about	about	ADP
fsr-3859	283	3	how	how	SCONJ
fsr-3859	283	4	i	i	PRON
fsr-3859	283	5	calculate	calculate	VERB
fsr-3859	283	6	an	an	DET
fsr-3859	283	7	asset	asset	NOUN
fsr-3859	283	8	or	or	CCONJ
fsr-3859	283	9	liability	liability	NOUN
fsr-3859	283	10	’s	’s	PART
fsr-3859	283	11	value	value	NOUN
fsr-3859	283	12	would	would	AUX
fsr-3859	283	13	not	not	PART
fsr-3859	283	14	change	change	VERB
fsr-3859	283	15	the	the	DET
fsr-3859	283	16	reality	reality	NOUN
fsr-3859	283	17	that	that	SCONJ
fsr-3859	283	18	the	the	DET
fsr-3859	283	19	asset	asset	NOUN
fsr-3859	283	20	mix	mix	NOUN
fsr-3859	283	21	changes	change	NOUN
fsr-3859	283	22	dramatically	dramatically	ADV
fsr-3859	283	23	with	with	ADP
fsr-3859	283	24	the	the	DET
fsr-3859	283	25	decision	decision	NOUN
fsr-3859	283	26	about	about	ADP
fsr-3859	283	27	what	what	PRON
fsr-3859	283	28	belongs	belong	VERB
fsr-3859	283	29	in	in	ADP
fsr-3859	283	30	the	the	DET
fsr-3859	283	31	portfolio	portfolio	NOUN
fsr-3859	283	32	.	.	PUNCT
fsr-3859	284	1	which	which	DET
fsr-3859	284	2	view	view	NOUN
fsr-3859	284	3	is	be	AUX
fsr-3859	284	4	best	good	ADJ
fsr-3859	284	5	?	?	PUNCT
fsr-3859	285	1	one	one	NUM
fsr-3859	285	2	way	way	NOUN
fsr-3859	285	3	to	to	PART
fsr-3859	285	4	shed	shed	VERB
fsr-3859	285	5	light	light	NOUN
fsr-3859	285	6	on	on	ADP
fsr-3859	285	7	this	this	DET
fsr-3859	285	8	question	question	NOUN
fsr-3859	285	9	is	be	AUX
fsr-3859	285	10	to	to	PART
fsr-3859	285	11	see	see	VERB
fsr-3859	285	12	if	if	SCONJ
fsr-3859	285	13	the	the	DET
fsr-3859	285	14	asset	asset	NOUN
fsr-3859	285	15	mix	mix	NOUN
fsr-3859	285	16	changes	change	NOUN
fsr-3859	285	17	substantially	substantially	ADV
fsr-3859	285	18	when	when	SCONJ
fsr-3859	285	19	the	the	DET
fsr-3859	285	20	family	family	NOUN
fsr-3859	285	21	’s	’s	PART
fsr-3859	285	22	true	true	ADJ
fsr-3859	285	23	financial	financial	ADJ
fsr-3859	285	24	position	position	NOUN
fsr-3859	285	25	changes	change	NOUN
fsr-3859	285	26	substantially	substantially	ADV
fsr-3859	285	27	.	.	PUNCT
fsr-3859	286	1	table	table	NOUN
fsr-3859	286	2	3	3	NUM
fsr-3859	286	3	presents	present	NOUN
fsr-3859	286	4	asset	asset	NOUN
fsr-3859	286	5	mixes	mix	NOUN
fsr-3859	286	6	based	base	VERB
fsr-3859	286	7	on	on	ADP
fsr-3859	286	8	three	three	NUM
fsr-3859	286	9	substantially	substantially	ADV
fsr-3859	286	10	different	different	ADJ
fsr-3859	286	11	financial	financial	ADJ
fsr-3859	286	12	positions	position	NOUN
fsr-3859	286	13	.	.	PUNCT
fsr-3859	287	1	the	the	DET
fsr-3859	287	2	base	base	ADJ
fsr-3859	287	3	financial	financial	ADJ
fsr-3859	287	4	position	position	NOUN
fsr-3859	287	5	is	be	AUX
fsr-3859	287	6	the	the	DET
fsr-3859	287	7	one	one	NOUN
fsr-3859	287	8	described	describe	VERB
fsr-3859	287	9	thus	thus	ADV
fsr-3859	287	10	far	far	ADV
fsr-3859	287	11	.	.	PUNCT
fsr-3859	288	1	the	the	DET
fsr-3859	288	2	smiths	smith	NOUN
fsr-3859	288	3	have	have	VERB
fsr-3859	288	4	a	a	DET
fsr-3859	288	5	defined	define	VERB
fsr-3859	288	6	-	-	PUNCT
fsr-3859	288	7	benefit	benefit	NOUN
fsr-3859	288	8	pension	pension	NOUN
fsr-3859	288	9	plan	plan	NOUN
fsr-3859	288	10	worth	worth	ADJ
fsr-3859	288	11	$	$	SYM
fsr-3859	288	12	195,000	195,000	NUM
fsr-3859	288	13	and	and	CCONJ
fsr-3859	288	14	a	a	DET
fsr-3859	288	15	$	$	SYM
fsr-3859	288	16	200,000	200,000	NUM
fsr-3859	288	17	mortgage	mortgage	NOUN
fsr-3859	288	18	.	.	PUNCT
fsr-3859	289	1	in	in	ADP
fsr-3859	289	2	the	the	DET
fsr-3859	289	3	no	no	DET
fsr-3859	289	4	-	-	PUNCT
fsr-3859	289	5	db	db	NOUN
fsr-3859	289	6	-	-	PUNCT
fsr-3859	289	7	plan	plan	NOUN
fsr-3859	289	8	financial	financial	ADJ
fsr-3859	289	9	position	position	NOUN
fsr-3859	289	10	,	,	PUNCT
fsr-3859	289	11	the	the	DET
fsr-3859	289	12	smiths	smith	NOUN
fsr-3859	289	13	have	have	VERB
fsr-3859	289	14	the	the	DET
fsr-3859	289	15	$	$	SYM
fsr-3859	289	16	200,000	200,000	NUM
fsr-3859	289	17	mortgage	mortgage	NOUN
fsr-3859	289	18	but	but	CCONJ
fsr-3859	289	19	do	do	AUX
fsr-3859	289	20	not	not	PART
fsr-3859	289	21	have	have	VERB
fsr-3859	289	22	the	the	DET
fsr-3859	289	23	db	db	PROPN
fsr-3859	289	24	pension	pension	NOUN
fsr-3859	289	25	plan	plan	NOUN
fsr-3859	289	26	.	.	PUNCT
fsr-3859	290	1	in	in	ADP
fsr-3859	290	2	the	the	DET
fsr-3859	290	3	no	no	DET
fsr-3859	290	4	-	-	PUNCT
fsr-3859	290	5	mortgage	mortgage	NOUN
fsr-3859	290	6	financial	financial	ADJ
fsr-3859	290	7	position	position	NOUN
fsr-3859	290	8	,	,	PUNCT
fsr-3859	290	9	they	they	PRON
fsr-3859	290	10	have	have	VERB
fsr-3859	290	11	the	the	DET
fsr-3859	290	12	db	db	PROPN
fsr-3859	290	13	pension	pension	NOUN
fsr-3859	290	14	plan	plan	NOUN
fsr-3859	290	15	but	but	CCONJ
fsr-3859	290	16	do	do	AUX
fsr-3859	290	17	not	not	PART
fsr-3859	290	18	have	have	VERB
fsr-3859	290	19	the	the	DET
fsr-3859	290	20	$	$	SYM
fsr-3859	290	21	200,000	200,000	NUM
fsr-3859	290	22	mortgage	mortgage	NOUN
fsr-3859	290	23	;	;	PUNCT
fsr-3859	290	24	the	the	DET
fsr-3859	290	25	mortgage	mortgage	NOUN
fsr-3859	290	26	has	have	AUX
fsr-3859	290	27	been	be	AUX
fsr-3859	290	28	paid	pay	VERB
fsr-3859	290	29	off	off	ADP
fsr-3859	290	30	.	.	PUNCT
fsr-3859	291	1	i	i	PRON
fsr-3859	291	2	believe	believe	VERB
fsr-3859	291	3	these	these	DET
fsr-3859	291	4	three	three	NUM
fsr-3859	291	5	financial	financial	ADJ
fsr-3859	291	6	positions	position	NOUN
fsr-3859	291	7	are	be	AUX
fsr-3859	291	8	substantially	substantially	ADV
fsr-3859	291	9	different	different	ADJ
fsr-3859	291	10	.	.	PUNCT
fsr-3859	292	1	as	as	ADP
fsr-3859	292	2	such	such	ADJ
fsr-3859	292	3	,	,	PUNCT
fsr-3859	292	4	i	i	PRON
fsr-3859	292	5	believe	believe	VERB
fsr-3859	292	6	one	one	NUM
fsr-3859	292	7	test	test	NOUN
fsr-3859	292	8	of	of	ADP
fsr-3859	292	9	a	a	DET
fsr-3859	292	10	realistic	realistic	ADJ
fsr-3859	292	11	portfolio	portfolio	NOUN
fsr-3859	292	12	view	view	NOUN
fsr-3859	292	13	is	be	AUX
fsr-3859	292	14	that	that	SCONJ
fsr-3859	292	15	its	its	PRON
fsr-3859	292	16	asset	asset	NOUN
fsr-3859	292	17	mix	mix	NOUN
fsr-3859	292	18	should	should	AUX
fsr-3859	292	19	be	be	AUX
fsr-3859	292	20	substantially	substantially	ADV
fsr-3859	292	21	different	different	ADJ
fsr-3859	292	22	for	for	ADP
fsr-3859	292	23	each	each	DET
fsr-3859	292	24	financial	financial	ADJ
fsr-3859	292	25	position	position	NOUN
fsr-3859	292	26	.	.	PUNCT
fsr-3859	293	1	table	table	NOUN
fsr-3859	293	2	3	3	NUM
fsr-3859	293	3	asset	asset	NOUN
fsr-3859	293	4	mixes	mix	VERB
fsr-3859	293	5	across	across	ADP
fsr-3859	293	6	three	three	NUM
fsr-3859	293	7	financial	financial	ADJ
fsr-3859	293	8	positions	position	NOUN
fsr-3859	293	9	financial	financial	ADJ
fsr-3859	293	10	positions	position	NOUN
fsr-3859	293	11	stocks	stock	NOUN
fsr-3859	293	12	bonds	bond	VERB
fsr-3859	293	13	real	real	ADJ
fsr-3859	293	14	estate	estate	NOUN
fsr-3859	293	15	financial	financial	ADJ
fsr-3859	293	16	assets	asset	NOUN
fsr-3859	293	17	only	only	ADV
fsr-3859	293	18	view	view	AUX
fsr-3859	293	19	base	base	NOUN
fsr-3859	293	20	$	$	SYM
fsr-3859	293	21	119.55	119.55	NUM
fsr-3859	293	22	(	(	PUNCT
fsr-3859	293	23	51.4	51.4	NUM
fsr-3859	293	24	%	%	NOUN
fsr-3859	293	25	)	)	PUNCT
fsr-3859	293	26	$	$	SYM
fsr-3859	293	27	113	113	NUM
fsr-3859	293	28	(	(	PUNCT
fsr-3859	293	29	48.6	48.6	NUM
fsr-3859	293	30	%	%	NOUN
fsr-3859	293	31	)	)	PUNCT
fsr-3859	293	32	$	$	SYM
fsr-3859	293	33	0	0	NUM
fsr-3859	293	34	(	(	PUNCT
fsr-3859	293	35	0.0	0.0	NUM
fsr-3859	293	36	%	%	NOUN
fsr-3859	293	37	)	)	PUNCT
fsr-3859	294	1	no	no	DET
fsr-3859	294	2	db	db	PROPN
fsr-3859	294	3	plan	plan	VERB
fsr-3859	294	4	$	$	SYM
fsr-3859	294	5	119.55	119.55	NUM
fsr-3859	294	6	(	(	PUNCT
fsr-3859	294	7	51.4	51.4	NUM
fsr-3859	294	8	%	%	NOUN
fsr-3859	294	9	)	)	PUNCT
fsr-3859	294	10	$	$	SYM
fsr-3859	294	11	113	113	NUM
fsr-3859	294	12	(	(	PUNCT
fsr-3859	294	13	48.6	48.6	NUM
fsr-3859	294	14	%	%	NOUN
fsr-3859	294	15	)	)	PUNCT
fsr-3859	294	16	$	$	SYM
fsr-3859	294	17	0	0	NUM
fsr-3859	294	18	(	(	PUNCT
fsr-3859	294	19	0.0	0.0	NUM
fsr-3859	294	20	%	%	NOUN
fsr-3859	294	21	)	)	PUNCT
fsr-3859	295	1	no	no	DET
fsr-3859	295	2	mortgage	mortgage	NOUN
fsr-3859	295	3	$	$	SYM
fsr-3859	295	4	119.55	119.55	NUM
fsr-3859	295	5	(	(	PUNCT
fsr-3859	295	6	51.4	51.4	NUM
fsr-3859	295	7	%	%	NOUN
fsr-3859	295	8	)	)	PUNCT
fsr-3859	295	9	$	$	SYM
fsr-3859	295	10	113	113	NUM
fsr-3859	295	11	(	(	PUNCT
fsr-3859	295	12	48.6	48.6	NUM
fsr-3859	295	13	%	%	NOUN
fsr-3859	295	14	)	)	PUNCT
fsr-3859	295	15	$	$	SYM
fsr-3859	295	16	0	0	NUM
fsr-3859	295	17	(	(	PUNCT
fsr-3859	295	18	0.0	0.0	NUM
fsr-3859	295	19	%	%	NOUN
fsr-3859	295	20	)	)	PUNCT
fsr-3859	295	21	balance	balance	NOUN
fsr-3859	295	22	sheet	sheet	NOUN
fsr-3859	295	23	view	view	NOUN
fsr-3859	295	24	base	base	VERB
fsr-3859	295	25	$	$	SYM
fsr-3859	295	26	119.55	119.55	NUM
fsr-3859	295	27	(	(	PUNCT
fsr-3859	295	28	42.3	42.3	NUM
fsr-3859	295	29	%	%	NOUN
fsr-3859	295	30	)	)	PUNCT
fsr-3859	295	31	2$87	2$87	NUM
fsr-3859	295	32	(	(	PUNCT
fsr-3859	295	33	230.8	230.8	NUM
fsr-3859	295	34	%	%	NOUN
fsr-3859	295	35	)	)	PUNCT
fsr-3859	295	36	$	$	SYM
fsr-3859	295	37	250	250	NUM
fsr-3859	295	38	(	(	PUNCT
fsr-3859	295	39	88.5	88.5	NUM
fsr-3859	295	40	%	%	NOUN
fsr-3859	295	41	)	)	PUNCT
fsr-3859	296	1	no	no	DET
fsr-3859	296	2	db	db	PROPN
fsr-3859	296	3	plan	plan	VERB
fsr-3859	296	4	$	$	SYM
fsr-3859	296	5	119.55	119.55	NUM
fsr-3859	296	6	(	(	PUNCT
fsr-3859	296	7	42.3	42.3	NUM
fsr-3859	296	8	%	%	NOUN
fsr-3859	296	9	)	)	PUNCT
fsr-3859	296	10	2$87	2$87	NUM
fsr-3859	296	11	(	(	PUNCT
fsr-3859	296	12	230.8	230.8	NUM
fsr-3859	296	13	%	%	NOUN
fsr-3859	296	14	)	)	PUNCT
fsr-3859	296	15	$	$	SYM
fsr-3859	296	16	250	250	NUM
fsr-3859	296	17	(	(	PUNCT
fsr-3859	296	18	88.5	88.5	NUM
fsr-3859	296	19	%	%	NOUN
fsr-3859	296	20	)	)	PUNCT
fsr-3859	297	1	no	no	DET
fsr-3859	297	2	mortgage	mortgage	NOUN
fsr-3859	297	3	$	$	SYM
fsr-3859	297	4	119.55	119.55	NUM
fsr-3859	297	5	(	(	PUNCT
fsr-3859	297	6	24.8	24.8	NUM
fsr-3859	297	7	%	%	NOUN
fsr-3859	297	8	)	)	PUNCT
fsr-3859	297	9	$	$	SYM
fsr-3859	297	10	113	113	NUM
fsr-3859	297	11	(	(	PUNCT
fsr-3859	297	12	23.4	23.4	NUM
fsr-3859	297	13	%	%	NOUN
fsr-3859	297	14	)	)	PUNCT
fsr-3859	297	15	$	$	SYM
fsr-3859	297	16	250	250	NUM
fsr-3859	297	17	(	(	PUNCT
fsr-3859	297	18	51.8	51.8	NUM
fsr-3859	297	19	%	%	NOUN
fsr-3859	297	20	)	)	PUNCT
fsr-3859	297	21	scott	scott	PROPN
fsr-3859	297	22	view	view	NOUN
fsr-3859	297	23	base	base	VERB
fsr-3859	297	24	$	$	SYM
fsr-3859	297	25	119.55	119.55	NUM
fsr-3859	297	26	(	(	PUNCT
fsr-3859	297	27	25.0	25.0	NUM
fsr-3859	297	28	%	%	NOUN
fsr-3859	297	29	)	)	PUNCT
fsr-3859	297	30	$	$	SYM
fsr-3859	297	31	359.25	359.25	NUM
fsr-3859	297	32	(	(	PUNCT
fsr-3859	297	33	75.0	75.0	NUM
fsr-3859	297	34	%	%	NOUN
fsr-3859	297	35	)	)	PUNCT
fsr-3859	297	36	$	$	SYM
fsr-3859	297	37	0	0	NUM
fsr-3859	297	38	(	(	PUNCT
fsr-3859	297	39	0.0	0.0	NUM
fsr-3859	297	40	%	%	NOUN
fsr-3859	297	41	)	)	PUNCT
fsr-3859	298	1	no	no	DET
fsr-3859	298	2	db	db	PROPN
fsr-3859	298	3	plan	plan	VERB
fsr-3859	298	4	$	$	SYM
fsr-3859	298	5	119.55	119.55	NUM
fsr-3859	298	6	(	(	PUNCT
fsr-3859	298	7	42.1	42.1	NUM
fsr-3859	298	8	%	%	NOUN
fsr-3859	298	9	)	)	PUNCT
fsr-3859	298	10	$	$	SYM
fsr-3859	298	11	164.25	164.25	NUM
fsr-3859	298	12	(	(	PUNCT
fsr-3859	298	13	57.9	57.9	NUM
fsr-3859	298	14	%	%	NOUN
fsr-3859	298	15	)	)	PUNCT
fsr-3859	298	16	$	$	SYM
fsr-3859	298	17	0	0	NUM
fsr-3859	298	18	(	(	PUNCT
fsr-3859	298	19	0.0	0.0	NUM
fsr-3859	298	20	%	%	NOUN
fsr-3859	298	21	)	)	PUNCT
fsr-3859	299	1	no	no	DET
fsr-3859	299	2	mortgage	mortgage	NOUN
fsr-3859	299	3	$	$	SYM
fsr-3859	299	4	119.55	119.55	NUM
fsr-3859	299	5	(	(	PUNCT
fsr-3859	299	6	25.0	25.0	NUM
fsr-3859	299	7	%	%	NOUN
fsr-3859	299	8	)	)	PUNCT
fsr-3859	299	9	$	$	SYM
fsr-3859	299	10	359.25	359.25	NUM
fsr-3859	299	11	(	(	PUNCT
fsr-3859	299	12	75.0	75.0	NUM
fsr-3859	299	13	%	%	NOUN
fsr-3859	299	14	)	)	PUNCT
fsr-3859	299	15	$	$	SYM
fsr-3859	299	16	0	0	NUM
fsr-3859	299	17	(	(	PUNCT
fsr-3859	299	18	0.0	0.0	NUM
fsr-3859	299	19	%	%	NOUN
fsr-3859	299	20	)	)	PUNCT
fsr-3859	299	21	cash	cash	NOUN
fsr-3859	299	22	flow	flow	NOUN
fsr-3859	299	23	view	view	NOUN
fsr-3859	299	24	base	base	VERB
fsr-3859	299	25	$	$	SYM
fsr-3859	299	26	119.55	119.55	NUM
fsr-3859	299	27	(	(	PUNCT
fsr-3859	299	28	42.9	42.9	NUM
fsr-3859	299	29	%	%	NOUN
fsr-3859	299	30	)	)	PUNCT
fsr-3859	299	31	$	$	SYM
fsr-3859	299	32	159.25	159.25	NUM
fsr-3859	299	33	(	(	PUNCT
fsr-3859	299	34	57.1	57.1	NUM
fsr-3859	299	35	%	%	NOUN
fsr-3859	299	36	)	)	PUNCT
fsr-3859	299	37	$	$	SYM
fsr-3859	299	38	0	0	NUM
fsr-3859	299	39	(	(	PUNCT
fsr-3859	299	40	0.0	0.0	NUM
fsr-3859	299	41	%	%	NOUN
fsr-3859	299	42	)	)	PUNCT
fsr-3859	300	1	no	no	DET
fsr-3859	300	2	db	db	PROPN
fsr-3859	300	3	plan	plan	VERB
fsr-3859	300	4	$	$	SYM
fsr-3859	300	5	119.55	119.55	NUM
fsr-3859	300	6	(	(	PUNCT
fsr-3859	300	7	142.7	142.7	NUM
fsr-3859	300	8	%	%	NOUN
fsr-3859	300	9	)	)	PUNCT
fsr-3859	301	1	2$35.75	2$35.75	PROPN
fsr-3859	301	2	(	(	PUNCT
fsr-3859	301	3	242.7	242.7	NUM
fsr-3859	301	4	%	%	NOUN
fsr-3859	301	5	)	)	PUNCT
fsr-3859	301	6	$	$	SYM
fsr-3859	301	7	0	0	NUM
fsr-3859	301	8	(	(	PUNCT
fsr-3859	301	9	0.0	0.0	NUM
fsr-3859	301	10	%	%	NOUN
fsr-3859	301	11	)	)	PUNCT
fsr-3859	302	1	no	no	DET
fsr-3859	302	2	mortgage	mortgage	NOUN
fsr-3859	302	3	$	$	SYM
fsr-3859	302	4	119.55	119.55	NUM
fsr-3859	302	5	(	(	PUNCT
fsr-3859	302	6	25.0	25.0	NUM
fsr-3859	302	7	%	%	NOUN
fsr-3859	302	8	)	)	PUNCT
fsr-3859	302	9	$	$	SYM
fsr-3859	302	10	359.25	359.25	NUM
fsr-3859	302	11	(	(	PUNCT
fsr-3859	302	12	75.0	75.0	NUM
fsr-3859	302	13	%	%	NOUN
fsr-3859	302	14	)	)	PUNCT
fsr-3859	302	15	$	$	SYM
fsr-3859	302	16	0	0	NUM
fsr-3859	302	17	(	(	PUNCT
fsr-3859	302	18	0.0	0.0	NUM
fsr-3859	302	19	%	%	NOUN
fsr-3859	302	20	)	)	PUNCT
fsr-3859	302	21	expanded	expand	VERB
fsr-3859	302	22	view	view	NOUN
fsr-3859	302	23	base	base	NOUN
fsr-3859	302	24	$	$	SYM
fsr-3859	302	25	119.55	119.55	NUM
fsr-3859	302	26	(	(	PUNCT
fsr-3859	302	27	27.9	27.9	NUM
fsr-3859	302	28	%	%	NOUN
fsr-3859	302	29	)	)	PUNCT
fsr-3859	302	30	$	$	SYM
fsr-3859	302	31	159.25	159.25	NUM
fsr-3859	302	32	(	(	PUNCT
fsr-3859	302	33	37.1	37.1	NUM
fsr-3859	302	34	%	%	NOUN
fsr-3859	302	35	)	)	PUNCT
fsr-3859	302	36	$	$	SYM
fsr-3859	302	37	150	150	NUM
fsr-3859	302	38	(	(	PUNCT
fsr-3859	302	39	35.0	35.0	NUM
fsr-3859	302	40	%	%	NOUN
fsr-3859	302	41	)	)	PUNCT
fsr-3859	302	42	no	no	PRON
fsr-3859	302	43	db	db	PROPN
fsr-3859	302	44	plan	plan	VERB
fsr-3859	302	45	$	$	SYM
fsr-3859	302	46	119.55	119.55	NUM
fsr-3859	302	47	(	(	PUNCT
fsr-3859	302	48	39.2	39.2	NUM
fsr-3859	302	49	%	%	NOUN
fsr-3859	302	50	)	)	PUNCT
fsr-3859	303	1	2$35.75	2$35.75	PROPN
fsr-3859	303	2	(	(	PUNCT
fsr-3859	303	3	211.7	211.7	NUM
fsr-3859	303	4	%	%	NOUN
fsr-3859	303	5	)	)	PUNCT
fsr-3859	303	6	$	$	SYM
fsr-3859	303	7	150	150	NUM
fsr-3859	303	8	(	(	PUNCT
fsr-3859	303	9	49.1	49.1	NUM
fsr-3859	303	10	%	%	NOUN
fsr-3859	303	11	)	)	PUNCT
fsr-3859	303	12	no	no	DET
fsr-3859	303	13	mortgage	mortgage	NOUN
fsr-3859	303	14	$	$	SYM
fsr-3859	303	15	119.55	119.55	NUM
fsr-3859	303	16	(	(	PUNCT
fsr-3859	303	17	19.0	19.0	NUM
fsr-3859	303	18	%	%	NOUN
fsr-3859	303	19	)	)	PUNCT
fsr-3859	303	20	$	$	SYM
fsr-3859	303	21	359.25	359.25	NUM
fsr-3859	303	22	(	(	PUNCT
fsr-3859	303	23	57.1	57.1	NUM
fsr-3859	303	24	%	%	NOUN
fsr-3859	303	25	)	)	PUNCT
fsr-3859	303	26	$	$	SYM
fsr-3859	303	27	150	150	NUM
fsr-3859	303	28	(	(	PUNCT
fsr-3859	303	29	24.9	24.9	NUM
fsr-3859	303	30	%	%	NOUN
fsr-3859	303	31	)	)	PUNCT
fsr-3859	303	32	in	in	ADP
fsr-3859	303	33	the	the	DET
fsr-3859	303	34	base	base	ADJ
fsr-3859	303	35	financial	financial	ADJ
fsr-3859	303	36	position	position	NOUN
fsr-3859	303	37	,	,	PUNCT
fsr-3859	303	38	the	the	DET
fsr-3859	303	39	smiths	smith	NOUN
fsr-3859	303	40	have	have	VERB
fsr-3859	303	41	a	a	DET
fsr-3859	303	42	defined	define	VERB
fsr-3859	303	43	-	-	PUNCT
fsr-3859	303	44	benefit	benefit	NOUN
fsr-3859	303	45	(	(	PUNCT
fsr-3859	303	46	db	db	NOUN
fsr-3859	303	47	)	)	PUNCT
fsr-3859	303	48	pension	pension	NOUN
fsr-3859	303	49	plan	plan	NOUN
fsr-3859	303	50	worth	worth	ADJ
fsr-3859	303	51	$	$	SYM
fsr-3859	303	52	195,000	195,000	NUM
fsr-3859	303	53	and	and	CCONJ
fsr-3859	303	54	a	a	DET
fsr-3859	303	55	$	$	SYM
fsr-3859	303	56	200,000	200,000	NUM
fsr-3859	303	57	mortgage	mortgage	NOUN
fsr-3859	303	58	.	.	PUNCT
fsr-3859	304	1	in	in	ADP
fsr-3859	304	2	the	the	DET
fsr-3859	304	3	no	no	DET
fsr-3859	304	4	-	-	PUNCT
fsr-3859	304	5	db	db	NOUN
fsr-3859	304	6	scenario	scenario	NOUN
fsr-3859	304	7	,	,	PUNCT
fsr-3859	304	8	they	they	PRON
fsr-3859	304	9	do	do	AUX
fsr-3859	304	10	not	not	PART
fsr-3859	304	11	have	have	VERB
fsr-3859	304	12	the	the	DET
fsr-3859	304	13	defined	define	VERB
fsr-3859	304	14	-	-	PUNCT
fsr-3859	304	15	benefit	benefit	NOUN
fsr-3859	304	16	pension	pension	NOUN
fsr-3859	304	17	plan	plan	NOUN
fsr-3859	304	18	.	.	PUNCT
fsr-3859	305	1	in	in	ADP
fsr-3859	305	2	the	the	DET
fsr-3859	305	3	no	no	DET
fsr-3859	305	4	-	-	PUNCT
fsr-3859	305	5	mortgage	mortgage	NOUN
fsr-3859	305	6	scenario	scenario	NOUN
fsr-3859	305	7	,	,	PUNCT
fsr-3859	305	8	they	they	PRON
fsr-3859	305	9	have	have	AUX
fsr-3859	305	10	paid	pay	VERB
fsr-3859	305	11	off	off	ADP
fsr-3859	305	12	their	their	PRON
fsr-3859	305	13	mortgage	mortgage	NOUN
fsr-3859	305	14	.	.	PUNCT
fsr-3859	306	1	203w	203w	NOUN
fsr-3859	306	2	.	.	PUNCT
fsr-3859	307	1	reichenstein	reichenstein	PROPN
fsr-3859	307	2	/	/	SYM
fsr-3859	307	3	financial	financial	ADJ
fsr-3859	307	4	services	service	NOUN
fsr-3859	307	5	review	review	VERB
fsr-3859	307	6	7	7	NUM
fsr-3859	307	7	(	(	PUNCT
fsr-3859	307	8	1998	1998	NUM
fsr-3859	307	9	)	)	PUNCT
fsr-3859	308	1	195–206	195–206	NUM
fsr-3859	308	2	the	the	DET
fsr-3859	308	3	financial	financial	ADJ
fsr-3859	308	4	assets	asset	NOUN
fsr-3859	308	5	only	only	ADV
fsr-3859	308	6	view	view	VERB
fsr-3859	308	7	paints	paint	VERB
fsr-3859	308	8	the	the	DET
fsr-3859	308	9	same	same	ADJ
fsr-3859	308	10	picture	picture	NOUN
fsr-3859	308	11	of	of	ADP
fsr-3859	308	12	the	the	DET
fsr-3859	308	13	smiths	smith	NOUN
fsr-3859	308	14	’	'	PUNCT
fsr-3859	308	15	financial	financial	ADJ
fsr-3859	308	16	position	position	NOUN
fsr-3859	308	17	in	in	ADP
fsr-3859	308	18	all	all	DET
fsr-3859	308	19	three	three	NUM
fsr-3859	308	20	scenarios	scenario	NOUN
fsr-3859	308	21	.	.	PUNCT
fsr-3859	309	1	the	the	DET
fsr-3859	309	2	balances	balance	NOUN
fsr-3859	309	3	sheet	sheet	NOUN
fsr-3859	309	4	view	view	NOUN
fsr-3859	309	5	paints	paint	VERB
fsr-3859	309	6	the	the	DET
fsr-3859	309	7	same	same	ADJ
fsr-3859	309	8	picture	picture	NOUN
fsr-3859	309	9	whether	whether	SCONJ
fsr-3859	309	10	or	or	CCONJ
fsr-3859	309	11	not	not	PART
fsr-3859	309	12	bob	bob	PROPN
fsr-3859	309	13	smith	smith	PROPN
fsr-3859	309	14	is	be	AUX
fsr-3859	309	15	eligible	eligible	ADJ
fsr-3859	309	16	for	for	ADP
fsr-3859	309	17	the	the	DET
fsr-3859	309	18	db	db	PROPN
fsr-3859	309	19	pension	pension	NOUN
fsr-3859	309	20	.	.	PUNCT
fsr-3859	310	1	the	the	DET
fsr-3859	310	2	scott	scott	PROPN
fsr-3859	310	3	view	view	NOUN
fsr-3859	310	4	paints	paint	VERB
fsr-3859	310	5	the	the	DET
fsr-3859	310	6	same	same	ADJ
fsr-3859	310	7	financial	financial	ADJ
fsr-3859	310	8	picture	picture	NOUN
fsr-3859	310	9	whether	whether	SCONJ
fsr-3859	310	10	the	the	DET
fsr-3859	310	11	mortgage	mortgage	NOUN
fsr-3859	310	12	balance	balance	NOUN
fsr-3859	310	13	is	be	AUX
fsr-3859	310	14	$	$	SYM
fsr-3859	310	15	200,000	200,000	NUM
fsr-3859	310	16	or	or	CCONJ
fsr-3859	310	17	zero	zero	NUM
fsr-3859	310	18	.	.	PUNCT
fsr-3859	311	1	although	although	SCONJ
fsr-3859	311	2	not	not	PART
fsr-3859	311	3	shown	show	VERB
fsr-3859	311	4	,	,	PUNCT
fsr-3859	311	5	the	the	DET
fsr-3859	311	6	home	home	NOUN
fsr-3859	311	7	equity	equity	NOUN
fsr-3859	311	8	and	and	CCONJ
fsr-3859	311	9	estate	estate	NOUN
fsr-3859	311	10	planning	planning	NOUN
fsr-3859	311	11	views	view	NOUN
fsr-3859	311	12	also	also	ADV
fsr-3859	311	13	fail	fail	VERB
fsr-3859	311	14	this	this	DET
fsr-3859	311	15	reality	reality	NOUN
fsr-3859	311	16	check	check	NOUN
fsr-3859	311	17	.	.	PUNCT
fsr-3859	312	1	the	the	DET
fsr-3859	312	2	cash	cash	NOUN
fsr-3859	312	3	flow	flow	NOUN
fsr-3859	312	4	and	and	CCONJ
fsr-3859	312	5	expanded	expand	VERB
fsr-3859	312	6	views	view	NOUN
fsr-3859	312	7	are	be	AUX
fsr-3859	312	8	the	the	DET
fsr-3859	312	9	only	only	ADJ
fsr-3859	312	10	ones	one	NOUN
fsr-3859	312	11	to	to	PART
fsr-3859	312	12	pass	pass	VERB
fsr-3859	312	13	this	this	DET
fsr-3859	312	14	reality	reality	NOUN
fsr-3859	312	15	check	check	NOUN
fsr-3859	312	16	.	.	PUNCT
fsr-3859	313	1	therefore	therefore	ADV
fsr-3859	313	2	,	,	PUNCT
fsr-3859	313	3	when	when	SCONJ
fsr-3859	313	4	estimating	estimate	VERB
fsr-3859	313	5	cash	cash	NOUN
fsr-3859	313	6	flow	flow	NOUN
fsr-3859	313	7	needs	need	NOUN
fsr-3859	313	8	i	i	PRON
fsr-3859	313	9	believe	believe	VERB
fsr-3859	313	10	they	they	PRON
fsr-3859	313	11	provide	provide	VERB
fsr-3859	313	12	the	the	DET
fsr-3859	313	13	best	good	ADJ
fsr-3859	313	14	measures	measure	NOUN
fsr-3859	313	15	of	of	ADP
fsr-3859	313	16	the	the	DET
fsr-3859	313	17	family	family	NOUN
fsr-3859	313	18	’s	’s	PART
fsr-3859	313	19	true	true	ADJ
fsr-3859	313	20	financial	financial	ADJ
fsr-3859	313	21	position	position	NOUN
fsr-3859	313	22	and	and	CCONJ
fsr-3859	313	23	are	be	AUX
fsr-3859	313	24	the	the	DET
fsr-3859	313	25	best	good	ADJ
fsr-3859	313	26	views	view	NOUN
fsr-3859	313	27	of	of	ADP
fsr-3859	313	28	the	the	DET
fsr-3859	313	29	family	family	NOUN
fsr-3859	313	30	’s	’s	PART
fsr-3859	313	31	asset	asset	NOUN
fsr-3859	313	32	mix	mix	NOUN
fsr-3859	313	33	.	.	PUNCT
fsr-3859	314	1	the	the	DET
fsr-3859	314	2	cash	cash	NOUN
fsr-3859	314	3	flow	flow	NOUN
fsr-3859	314	4	view	view	NOUN
fsr-3859	314	5	appears	appear	VERB
fsr-3859	314	6	best	good	ADJ
fsr-3859	314	7	if	if	SCONJ
fsr-3859	314	8	bob	bob	PROPN
fsr-3859	314	9	and	and	CCONJ
fsr-3859	314	10	mary	mary	PROPN
fsr-3859	314	11	(	(	PUNCT
fsr-3859	314	12	or	or	CCONJ
fsr-3859	314	13	the	the	DET
fsr-3859	314	14	surviving	surviving	NOUN
fsr-3859	314	15	spouse	spouse	NOUN
fsr-3859	314	16	)	)	PUNCT
fsr-3859	314	17	are	be	AUX
fsr-3859	314	18	not	not	PART
fsr-3859	314	19	willing	willing	ADJ
fsr-3859	314	20	to	to	PART
fsr-3859	314	21	sell	sell	VERB
fsr-3859	314	22	the	the	DET
fsr-3859	314	23	home	home	NOUN
fsr-3859	314	24	or	or	CCONJ
fsr-3859	314	25	to	to	PART
fsr-3859	314	26	borrow	borrow	VERB
fsr-3859	314	27	against	against	ADP
fsr-3859	314	28	it	it	PRON
fsr-3859	314	29	.	.	PUNCT
fsr-3859	315	1	the	the	DET
fsr-3859	315	2	expanded	expand	VERB
fsr-3859	315	3	view	view	NOUN
fsr-3859	315	4	appears	appear	VERB
fsr-3859	315	5	best	good	ADJ
fsr-3859	315	6	if	if	SCONJ
fsr-3859	315	7	they	they	PRON
fsr-3859	315	8	(	(	PUNCT
fsr-3859	315	9	or	or	CCONJ
fsr-3859	315	10	the	the	DET
fsr-3859	315	11	surviving	surviving	NOUN
fsr-3859	315	12	spouse	spouse	NOUN
fsr-3859	315	13	)	)	PUNCT
fsr-3859	315	14	are	be	AUX
fsr-3859	315	15	willing	willing	ADJ
fsr-3859	315	16	to	to	PART
fsr-3859	315	17	sell	sell	VERB
fsr-3859	315	18	the	the	DET
fsr-3859	315	19	home	home	NOUN
fsr-3859	315	20	or	or	CCONJ
fsr-3859	315	21	borrow	borrow	VERB
fsr-3859	315	22	against	against	ADP
fsr-3859	315	23	it	it	PRON
fsr-3859	315	24	.	.	PUNCT
fsr-3859	316	1	one	one	PRON
fsr-3859	316	2	might	might	AUX
fsr-3859	316	3	ask	ask	VERB
fsr-3859	316	4	if	if	SCONJ
fsr-3859	316	5	it	it	PRON
fsr-3859	316	6	makes	make	VERB
fsr-3859	316	7	any	any	DET
fsr-3859	316	8	difference	difference	NOUN
fsr-3859	316	9	how	how	SCONJ
fsr-3859	316	10	we	we	PRON
fsr-3859	316	11	calculate	calculate	VERB
fsr-3859	316	12	the	the	DET
fsr-3859	316	13	smiths	smith	NOUN
fsr-3859	316	14	’	’	PART
fsr-3859	316	15	asset	asset	NOUN
fsr-3859	316	16	mix	mix	NOUN
fsr-3859	316	17	as	as	ADV
fsr-3859	316	18	long	long	ADV
fsr-3859	316	19	as	as	SCONJ
fsr-3859	316	20	we	we	PRON
fsr-3859	316	21	know	know	VERB
fsr-3859	316	22	their	their	PRON
fsr-3859	316	23	true	true	ADJ
fsr-3859	316	24	financial	financial	ADJ
fsr-3859	316	25	position	position	NOUN
fsr-3859	316	26	.	.	PUNCT
fsr-3859	317	1	and	and	CCONJ
fsr-3859	317	2	,	,	PUNCT
fsr-3859	317	3	their	their	PRON
fsr-3859	317	4	true	true	ADJ
fsr-3859	317	5	financial	financial	ADJ
fsr-3859	317	6	position	position	NOUN
fsr-3859	317	7	does	do	AUX
fsr-3859	317	8	not	not	PART
fsr-3859	317	9	change	change	VERB
fsr-3859	317	10	with	with	ADP
fsr-3859	317	11	the	the	DET
fsr-3859	317	12	portfolio	portfolio	NOUN
fsr-3859	317	13	view	view	NOUN
fsr-3859	317	14	.	.	PUNCT
fsr-3859	318	1	i	i	PRON
fsr-3859	318	2	believe	believe	VERB
fsr-3859	318	3	the	the	DET
fsr-3859	318	4	answer	answer	NOUN
fsr-3859	318	5	is	be	AUX
fsr-3859	318	6	yes	yes	INTJ
fsr-3859	318	7	,	,	PUNCT
fsr-3859	318	8	because	because	SCONJ
fsr-3859	318	9	it	it	PRON
fsr-3859	318	10	affects	affect	VERB
fsr-3859	318	11	investment	investment	NOUN
fsr-3859	318	12	decisions	decision	NOUN
fsr-3859	318	13	.	.	PUNCT
fsr-3859	319	1	suppose	suppose	VERB
fsr-3859	319	2	mary	mary	PROPN
fsr-3859	319	3	smith	smith	PROPN
fsr-3859	319	4	inherits	inherit	VERB
fsr-3859	319	5	$	$	SYM
fsr-3859	319	6	100,000	100,000	NUM
fsr-3859	319	7	after	after	ADP
fsr-3859	319	8	taxes	taxis	NOUN
fsr-3859	319	9	.	.	PUNCT
fsr-3859	320	1	in	in	ADP
fsr-3859	320	2	which	which	PRON
fsr-3859	320	3	asset	asset	NOUN
fsr-3859	320	4	class	class	NOUN
fsr-3859	320	5	should	should	AUX
fsr-3859	320	6	she	she	PRON
fsr-3859	320	7	invest	invest	VERB
fsr-3859	320	8	the	the	DET
fsr-3859	320	9	funds	fund	NOUN
fsr-3859	320	10	?	?	PUNCT
fsr-3859	321	1	bogle	bogle	NOUN
fsr-3859	321	2	(	(	PUNCT
fsr-3859	321	3	1994	1994	NUM
fsr-3859	321	4	)	)	PUNCT
fsr-3859	321	5	,	,	PUNCT
fsr-3859	321	6	among	among	ADP
fsr-3859	321	7	others	other	NOUN
fsr-3859	321	8	,	,	PUNCT
fsr-3859	321	9	advocates	advocate	VERB
fsr-3859	321	10	a	a	DET
fsr-3859	321	11	popular	popular	ADJ
fsr-3859	321	12	rule	rule	NOUN
fsr-3859	321	13	of	of	ADP
fsr-3859	321	14	thumb	thumb	NOUN
fsr-3859	321	15	that	that	PRON
fsr-3859	321	16	says	say	VERB
fsr-3859	321	17	the	the	DET
fsr-3859	321	18	portfolio	portfolio	NOUN
fsr-3859	321	19	’s	’s	PART
fsr-3859	321	20	stock	stock	NOUN
fsr-3859	321	21	weight	weight	NOUN
fsr-3859	321	22	should	should	AUX
fsr-3859	321	23	be	be	AUX
fsr-3859	321	24	about	about	ADV
fsr-3859	321	25	100	100	NUM
fsr-3859	321	26	minus	minus	ADP
fsr-3859	321	27	the	the	DET
fsr-3859	321	28	investor	investor	NOUN
fsr-3859	321	29	’s	’s	PART
fsr-3859	321	30	age	age	NOUN
fsr-3859	321	31	.	.	PUNCT
fsr-3859	322	1	for	for	ADP
fsr-3859	322	2	simplicity	simplicity	NOUN
fsr-3859	322	3	,	,	PUNCT
fsr-3859	322	4	let	let	VERB
fsr-3859	322	5	us	we	PRON
fsr-3859	322	6	assume	assume	VERB
fsr-3859	322	7	that	that	SCONJ
fsr-3859	322	8	this	this	DET
fsr-3859	322	9	rule	rule	NOUN
fsr-3859	322	10	of	of	ADP
fsr-3859	322	11	thumb	thumb	NOUN
fsr-3859	322	12	fits	fit	VERB
fsr-3859	322	13	the	the	DET
fsr-3859	322	14	smiths	smith	NOUN
fsr-3859	322	15	’	'	PUNCT
fsr-3859	322	16	risk	risk	NOUN
fsr-3859	322	17	tolerance	tolerance	NOUN
fsr-3859	322	18	.	.	PUNCT
fsr-3859	323	1	at	at	ADP
fsr-3859	323	2	65	65	NUM
fsr-3859	323	3	,	,	PUNCT
fsr-3859	323	4	it	it	PRON
fsr-3859	323	5	suggests	suggest	VERB
fsr-3859	323	6	that	that	SCONJ
fsr-3859	323	7	the	the	DET
fsr-3859	323	8	smiths	smith	NOUN
fsr-3859	323	9	should	should	AUX
fsr-3859	323	10	have	have	VERB
fsr-3859	323	11	a	a	DET
fsr-3859	323	12	35	35	NUM
fsr-3859	323	13	%	%	NOUN
fsr-3859	323	14	stock	stock	NOUN
fsr-3859	323	15	exposure	exposure	NOUN
fsr-3859	323	16	.	.	PUNCT
fsr-3859	324	1	now	now	ADV
fsr-3859	324	2	consider	consider	VERB
fsr-3859	324	3	the	the	DET
fsr-3859	324	4	asset	asset	NOUN
fsr-3859	324	5	mixes	mix	VERB
fsr-3859	324	6	as	as	SCONJ
fsr-3859	324	7	measured	measure	VERB
fsr-3859	324	8	by	by	ADP
fsr-3859	324	9	portfolio	portfolio	NOUN
fsr-3859	324	10	views	view	NOUN
fsr-3859	324	11	.	.	PUNCT
fsr-3859	325	1	the	the	DET
fsr-3859	325	2	market	market	NOUN
fsr-3859	325	3	-	-	PUNCT
fsr-3859	325	4	value	value	NOUN
fsr-3859	325	5	financial	financial	ADJ
fsr-3859	325	6	assets	asset	NOUN
fsr-3859	325	7	only	only	ADV
fsr-3859	325	8	view	view	VERB
fsr-3859	325	9	,	,	PUNCT
fsr-3859	325	10	which	which	PRON
fsr-3859	325	11	has	have	AUX
fsr-3859	325	12	been	be	AUX
fsr-3859	325	13	the	the	DET
fsr-3859	325	14	most	most	ADV
fsr-3859	325	15	popular	popular	ADJ
fsr-3859	325	16	view	view	NOUN
fsr-3859	325	17	in	in	ADP
fsr-3859	325	18	practice	practice	NOUN
fsr-3859	325	19	,	,	PUNCT
fsr-3859	325	20	says	say	VERB
fsr-3859	325	21	the	the	DET
fsr-3859	325	22	smiths	smith	NOUN
fsr-3859	325	23	have	have	VERB
fsr-3859	325	24	a	a	DET
fsr-3859	325	25	60	60	NUM
fsr-3859	325	26	%	%	NOUN
fsr-3859	325	27	stock	stock	NOUN
fsr-3859	325	28	exposure	exposure	NOUN
fsr-3859	325	29	.	.	PUNCT
fsr-3859	326	1	it	it	PRON
fsr-3859	326	2	says	say	VERB
fsr-3859	326	3	they	they	PRON
fsr-3859	326	4	are	be	AUX
fsr-3859	326	5	overexposed	overexpose	VERB
fsr-3859	326	6	to	to	ADP
fsr-3859	326	7	stocks	stock	NOUN
fsr-3859	326	8	and	and	CCONJ
fsr-3859	326	9	should	should	AUX
fsr-3859	326	10	invest	invest	VERB
fsr-3859	326	11	all	all	PRON
fsr-3859	326	12	of	of	ADP
fsr-3859	326	13	the	the	DET
fsr-3859	326	14	$	$	SYM
fsr-3859	326	15	100,000	100,000	NUM
fsr-3859	326	16	in	in	ADP
fsr-3859	326	17	bonds	bond	NOUN
fsr-3859	326	18	.	.	PUNCT
fsr-3859	327	1	the	the	DET
fsr-3859	327	2	after	after	ADP
fsr-3859	327	3	-	-	PUNCT
fsr-3859	327	4	tax	tax	NOUN
fsr-3859	327	5	financial	financial	ADJ
fsr-3859	327	6	assets	asset	NOUN
fsr-3859	327	7	only	only	ADV
fsr-3859	327	8	view	view	NOUN
fsr-3859	327	9	also	also	ADV
fsr-3859	327	10	says	say	VERB
fsr-3859	327	11	they	they	PRON
fsr-3859	327	12	are	be	AUX
fsr-3859	327	13	overexposed	overexpose	VERB
fsr-3859	327	14	to	to	ADP
fsr-3859	327	15	stocks	stock	NOUN
fsr-3859	327	16	and	and	CCONJ
fsr-3859	327	17	should	should	AUX
fsr-3859	327	18	invest	invest	VERB
fsr-3859	327	19	the	the	DET
fsr-3859	327	20	$	$	SYM
fsr-3859	327	21	100,000	100,000	NUM
fsr-3859	327	22	in	in	ADP
fsr-3859	327	23	bonds	bond	NOUN
fsr-3859	327	24	.	.	PUNCT
fsr-3859	328	1	the	the	DET
fsr-3859	328	2	after	after	ADP
fsr-3859	328	3	-	-	PUNCT
fsr-3859	328	4	tax	tax	NOUN
fsr-3859	328	5	cash	cash	NOUN
fsr-3859	328	6	flow	flow	NOUN
fsr-3859	328	7	view	view	NOUN
fsr-3859	328	8	says	say	VERB
fsr-3859	328	9	they	they	PRON
fsr-3859	328	10	have	have	VERB
fsr-3859	328	11	a	a	DET
fsr-3859	328	12	42.9	42.9	NUM
fsr-3859	328	13	%	%	NOUN
fsr-3859	328	14	stock	stock	NOUN
fsr-3859	328	15	exposure	exposure	NOUN
fsr-3859	328	16	or	or	CCONJ
fsr-3859	328	17	about	about	ADV
fsr-3859	328	18	8	8	NUM
fsr-3859	328	19	%	%	NOUN
fsr-3859	328	20	above	above	ADP
fsr-3859	328	21	the	the	DET
fsr-3859	328	22	35	35	NUM
fsr-3859	328	23	%	%	NOUN
fsr-3859	328	24	target	target	NOUN
fsr-3859	328	25	.	.	PUNCT
fsr-3859	329	1	to	to	PART
fsr-3859	329	2	achieve	achieve	VERB
fsr-3859	329	3	the	the	DET
fsr-3859	329	4	35	35	NUM
fsr-3859	329	5	%	%	NOUN
fsr-3859	329	6	target	target	NOUN
fsr-3859	329	7	,	,	PUNCT
fsr-3859	329	8	they	they	PRON
fsr-3859	329	9	should	should	AUX
fsr-3859	329	10	invest	invest	VERB
fsr-3859	329	11	about	about	ADP
fsr-3859	329	12	$	$	SYM
fsr-3859	329	13	14,000	14,000	NUM
fsr-3859	329	14	in	in	ADP
fsr-3859	329	15	stocks	stock	NOUN
fsr-3859	329	16	.	.	PUNCT
fsr-3859	330	1	if	if	SCONJ
fsr-3859	330	2	the	the	DET
fsr-3859	330	3	expanded	expand	VERB
fsr-3859	330	4	view	view	NOUN
fsr-3859	330	5	is	be	AUX
fsr-3859	330	6	appropriate	appropriate	ADJ
fsr-3859	330	7	,	,	PUNCT
fsr-3859	330	8	the	the	DET
fsr-3859	330	9	smiths	smith	NOUN
fsr-3859	330	10	have	have	VERB
fsr-3859	330	11	a	a	DET
fsr-3859	330	12	27.9	27.9	NUM
fsr-3859	330	13	%	%	NOUN
fsr-3859	330	14	stock	stock	NOUN
fsr-3859	330	15	exposure	exposure	NOUN
fsr-3859	330	16	.	.	PUNCT
fsr-3859	331	1	in	in	ADP
fsr-3859	331	2	this	this	DET
fsr-3859	331	3	case	case	NOUN
fsr-3859	331	4	,	,	PUNCT
fsr-3859	331	5	they	they	PRON
fsr-3859	331	6	should	should	AUX
fsr-3859	331	7	invest	invest	VERB
fsr-3859	331	8	about	about	ADP
fsr-3859	331	9	$	$	SYM
fsr-3859	331	10	66,000	66,000	NUM
fsr-3859	331	11	in	in	ADP
fsr-3859	331	12	stocks	stock	NOUN
fsr-3859	331	13	.	.	PUNCT
fsr-3859	332	1	in	in	ADP
fsr-3859	332	2	sum	sum	NOUN
fsr-3859	332	3	,	,	PUNCT
fsr-3859	332	4	the	the	DET
fsr-3859	332	5	appropriate	appropriate	ADJ
fsr-3859	332	6	investment	investment	NOUN
fsr-3859	332	7	decision	decision	NOUN
fsr-3859	332	8	for	for	ADP
fsr-3859	332	9	their	their	PRON
fsr-3859	332	10	risk	risk	NOUN
fsr-3859	332	11	tolerance	tolerance	NOUN
fsr-3859	332	12	depends	depend	VERB
fsr-3859	332	13	upon	upon	SCONJ
fsr-3859	332	14	their	their	PRON
fsr-3859	332	15	portfolio	portfolio	NOUN
fsr-3859	332	16	view	view	NOUN
fsr-3859	332	17	.	.	PUNCT
fsr-3859	333	1	the	the	DET
fsr-3859	333	2	portfolio	portfolio	NOUN
fsr-3859	333	3	view	view	NOUN
fsr-3859	333	4	affects	affect	VERB
fsr-3859	333	5	investment	investment	NOUN
fsr-3859	333	6	decisions	decision	NOUN
fsr-3859	333	7	and	and	CCONJ
fsr-3859	333	8	,	,	PUNCT
fsr-3859	333	9	therefore	therefore	ADV
fsr-3859	333	10	,	,	PUNCT
fsr-3859	333	11	it	it	PRON
fsr-3859	333	12	is	be	AUX
fsr-3859	333	13	important	important	ADJ
fsr-3859	333	14	.	.	PUNCT
fsr-3859	334	1	6	6	X
fsr-3859	334	2	.	.	X
fsr-3859	334	3	summary	summary	NOUN
fsr-3859	334	4	there	there	PRON
fsr-3859	334	5	is	be	VERB
fsr-3859	334	6	wide	wide	ADJ
fsr-3859	334	7	agreement	agreement	NOUN
fsr-3859	334	8	that	that	PRON
fsr-3859	334	9	the	the	DET
fsr-3859	334	10	asset	asset	NOUN
fsr-3859	334	11	allocation	allocation	NOUN
fsr-3859	334	12	decision	decision	NOUN
fsr-3859	334	13	is	be	AUX
fsr-3859	334	14	the	the	DET
fsr-3859	334	15	most	most	ADV
fsr-3859	334	16	important	important	ADJ
fsr-3859	334	17	investment	investment	NOUN
fsr-3859	334	18	decision	decision	NOUN
fsr-3859	334	19	an	an	DET
fsr-3859	334	20	individual	individual	NOUN
fsr-3859	334	21	or	or	CCONJ
fsr-3859	334	22	family	family	NOUN
fsr-3859	334	23	will	will	AUX
fsr-3859	334	24	make	make	VERB
fsr-3859	334	25	.	.	PUNCT
fsr-3859	335	1	yet	yet	ADV
fsr-3859	335	2	,	,	PUNCT
fsr-3859	335	3	there	there	PRON
fsr-3859	335	4	is	be	VERB
fsr-3859	335	5	little	little	ADV
fsr-3859	335	6	written	write	VERB
fsr-3859	335	7	about	about	ADP
fsr-3859	335	8	what	what	PRON
fsr-3859	335	9	assets	asset	NOUN
fsr-3859	335	10	and	and	CCONJ
fsr-3859	335	11	liabilities	liability	NOUN
fsr-3859	335	12	should	should	AUX
fsr-3859	335	13	“	"	PUNCT
fsr-3859	335	14	count	count	VERB
fsr-3859	335	15	”	"	PUNCT
fsr-3859	335	16	in	in	ADP
fsr-3859	335	17	the	the	DET
fsr-3859	335	18	family	family	NOUN
fsr-3859	335	19	’s	’s	PART
fsr-3859	335	20	portfolio	portfolio	NOUN
fsr-3859	335	21	.	.	PUNCT
fsr-3859	336	1	moreover	moreover	ADV
fsr-3859	336	2	,	,	PUNCT
fsr-3859	336	3	prior	prior	ADJ
fsr-3859	336	4	studies	study	NOUN
fsr-3859	336	5	have	have	AUX
fsr-3859	336	6	not	not	PART
fsr-3859	336	7	adjusted	adjust	VERB
fsr-3859	336	8	asset	asset	NOUN
fsr-3859	336	9	values	value	NOUN
fsr-3859	336	10	for	for	ADP
fsr-3859	336	11	taxes	taxis	NOUN
fsr-3859	336	12	,	,	PUNCT
fsr-3859	336	13	so	so	SCONJ
fsr-3859	336	14	that	that	SCONJ
fsr-3859	336	15	they	they	PRON
fsr-3859	336	16	reflect	reflect	VERB
fsr-3859	336	17	after	after	ADP
fsr-3859	336	18	-	-	PUNCT
fsr-3859	336	19	tax	tax	NOUN
fsr-3859	336	20	purchasing	purchasing	NOUN
fsr-3859	336	21	power	power	NOUN
fsr-3859	336	22	.	.	PUNCT
fsr-3859	337	1	in	in	ADP
fsr-3859	337	2	this	this	DET
fsr-3859	337	3	paper	paper	NOUN
fsr-3859	337	4	,	,	PUNCT
fsr-3859	337	5	i	i	PRON
fsr-3859	337	6	presented	present	VERB
fsr-3859	337	7	the	the	DET
fsr-3859	337	8	financial	financial	ADJ
fsr-3859	337	9	position	position	NOUN
fsr-3859	337	10	of	of	ADP
fsr-3859	337	11	the	the	DET
fsr-3859	337	12	smiths	smith	NOUN
fsr-3859	337	13	,	,	PUNCT
fsr-3859	337	14	a	a	DET
fsr-3859	337	15	family	family	NOUN
fsr-3859	337	16	that	that	PRON
fsr-3859	337	17	has	have	VERB
fsr-3859	337	18	a	a	DET
fsr-3859	337	19	simple	simple	ADJ
fsr-3859	337	20	portfolio	portfolio	NOUN
fsr-3859	337	21	.	.	PUNCT
fsr-3859	338	1	in	in	ADP
fsr-3859	338	2	addressing	address	VERB
fsr-3859	338	3	these	these	DET
fsr-3859	338	4	issues	issue	NOUN
fsr-3859	338	5	,	,	PUNCT
fsr-3859	338	6	i	i	PRON
fsr-3859	338	7	reached	reach	VERB
fsr-3859	338	8	the	the	DET
fsr-3859	338	9	following	follow	VERB
fsr-3859	338	10	conclusions	conclusion	NOUN
fsr-3859	338	11	.	.	PUNCT
fsr-3859	339	1	first	first	ADV
fsr-3859	339	2	,	,	PUNCT
fsr-3859	339	3	if	if	SCONJ
fsr-3859	339	4	the	the	DET
fsr-3859	339	5	assets	asset	NOUN
fsr-3859	339	6	are	be	AUX
fsr-3859	339	7	intended	intend	VERB
fsr-3859	339	8	for	for	ADP
fsr-3859	339	9	retirement	retirement	NOUN
fsr-3859	339	10	then	then	ADV
fsr-3859	339	11	the	the	DET
fsr-3859	339	12	asset	asset	NOUN
fsr-3859	339	13	mix	mix	NOUN
fsr-3859	339	14	should	should	AUX
fsr-3859	339	15	be	be	AUX
fsr-3859	339	16	stated	state	VERB
fsr-3859	339	17	in	in	ADP
fsr-3859	339	18	after	after	ADP
fsr-3859	339	19	-	-	PUNCT
fsr-3859	339	20	tax	tax	NOUN
fsr-3859	339	21	values	value	NOUN
fsr-3859	339	22	because	because	SCONJ
fsr-3859	339	23	goods	good	NOUN
fsr-3859	339	24	and	and	CCONJ
fsr-3859	339	25	services	service	NOUN
fsr-3859	339	26	are	be	AUX
fsr-3859	339	27	purchased	purchase	VERB
fsr-3859	339	28	with	with	ADP
fsr-3859	339	29	after	after	ADP
fsr-3859	339	30	-	-	PUNCT
fsr-3859	339	31	tax	tax	NOUN
fsr-3859	339	32	dollars	dollar	NOUN
fsr-3859	339	33	.	.	PUNCT
fsr-3859	340	1	second	second	ADV
fsr-3859	340	2	,	,	PUNCT
fsr-3859	340	3	the	the	DET
fsr-3859	340	4	best	good	ADJ
fsr-3859	340	5	view	view	NOUN
fsr-3859	340	6	of	of	ADP
fsr-3859	340	7	the	the	DET
fsr-3859	340	8	portfolio	portfolio	NOUN
fsr-3859	340	9	depends	depend	VERB
fsr-3859	340	10	upon	upon	SCONJ
fsr-3859	340	11	the	the	DET
fsr-3859	340	12	purpose	purpose	NOUN
fsr-3859	340	13	of	of	ADP
fsr-3859	340	14	the	the	DET
fsr-3859	340	15	calculation	calculation	NOUN
fsr-3859	340	16	.	.	PUNCT
fsr-3859	341	1	if	if	SCONJ
fsr-3859	341	2	the	the	DET
fsr-3859	341	3	purpose	purpose	NOUN
fsr-3859	341	4	is	be	AUX
fsr-3859	341	5	for	for	ADP
fsr-3859	341	6	estate	estate	NOUN
fsr-3859	341	7	planning	planning	NOUN
fsr-3859	341	8	,	,	PUNCT
fsr-3859	341	9	the	the	DET
fsr-3859	341	10	estate	estate	NOUN
fsr-3859	341	11	planning	planning	NOUN
fsr-3859	341	12	view	view	NOUN
fsr-3859	341	13	is	be	AUX
fsr-3859	341	14	best	good	ADJ
fsr-3859	341	15	.	.	PUNCT
fsr-3859	342	1	but	but	CCONJ
fsr-3859	342	2	what	what	PRON
fsr-3859	342	3	if	if	SCONJ
fsr-3859	342	4	the	the	DET
fsr-3859	342	5	purpose	purpose	NOUN
fsr-3859	342	6	is	be	AUX
fsr-3859	342	7	204	204	NUM
fsr-3859	342	8	w.	w.	NOUN
fsr-3859	342	9	reichenstein	reichenstein	PROPN
fsr-3859	342	10	/	/	SYM
fsr-3859	342	11	financial	financial	ADJ
fsr-3859	342	12	services	service	NOUN
fsr-3859	342	13	review	review	VERB
fsr-3859	342	14	7	7	NUM
fsr-3859	342	15	(	(	PUNCT
fsr-3859	342	16	1998	1998	NUM
fsr-3859	342	17	)	)	PUNCT
fsr-3859	342	18	195–206	195–206	NUM
fsr-3859	342	19	to	to	PART
fsr-3859	342	20	calculate	calculate	VERB
fsr-3859	342	21	the	the	DET
fsr-3859	342	22	family	family	NOUN
fsr-3859	342	23	’s	’s	PART
fsr-3859	342	24	cash	cash	NOUN
fsr-3859	342	25	flow	flow	NOUN
fsr-3859	342	26	needs	need	NOUN
fsr-3859	342	27	during	during	ADP
fsr-3859	342	28	retirement	retirement	NOUN
fsr-3859	342	29	?	?	PUNCT
fsr-3859	343	1	based	base	VERB
fsr-3859	343	2	on	on	ADP
fsr-3859	343	3	a	a	DET
fsr-3859	343	4	criterion	criterion	NOUN
fsr-3859	343	5	established	establish	VERB
fsr-3859	343	6	in	in	ADP
fsr-3859	343	7	this	this	DET
fsr-3859	343	8	paper	paper	NOUN
fsr-3859	343	9	,	,	PUNCT
fsr-3859	343	10	i	i	PRON
fsr-3859	343	11	conclude	conclude	VERB
fsr-3859	343	12	that	that	SCONJ
fsr-3859	343	13	the	the	DET
fsr-3859	343	14	best	good	ADJ
fsr-3859	343	15	portfolio	portfolio	NOUN
fsr-3859	343	16	view	view	NOUN
fsr-3859	343	17	(	(	PUNCT
fsr-3859	343	18	or	or	CCONJ
fsr-3859	343	19	even	even	ADV
fsr-3859	343	20	a	a	DET
fsr-3859	343	21	good	good	ADJ
fsr-3859	343	22	view	view	NOUN
fsr-3859	343	23	)	)	PUNCT
fsr-3859	343	24	must	must	AUX
fsr-3859	343	25	include	include	VERB
fsr-3859	343	26	the	the	DET
fsr-3859	343	27	promises	promise	NOUN
fsr-3859	343	28	of	of	ADP
fsr-3859	343	29	a	a	DET
fsr-3859	343	30	defined	define	VERB
fsr-3859	343	31	-	-	PUNCT
fsr-3859	343	32	benefit	benefit	NOUN
fsr-3859	343	33	pension	pension	NOUN
fsr-3859	343	34	plan	plan	NOUN
fsr-3859	343	35	.	.	PUNCT
fsr-3859	344	1	it	it	PRON
fsr-3859	344	2	also	also	ADV
fsr-3859	344	3	must	must	AUX
fsr-3859	344	4	include	include	VERB
fsr-3859	344	5	the	the	DET
fsr-3859	344	6	family	family	NOUN
fsr-3859	344	7	’s	’s	PART
fsr-3859	344	8	mortgage	mortgage	NOUN
fsr-3859	344	9	—	—	PUNCT
fsr-3859	344	10	something	something	PRON
fsr-3859	344	11	that	that	PRON
fsr-3859	344	12	the	the	DET
fsr-3859	344	13	profession	profession	NOUN
fsr-3859	344	14	has	have	AUX
fsr-3859	344	15	seldom	seldom	ADV
fsr-3859	344	16	done	do	VERB
fsr-3859	344	17	when	when	SCONJ
fsr-3859	344	18	calculating	calculate	VERB
fsr-3859	344	19	the	the	DET
fsr-3859	344	20	asset	asset	NOUN
fsr-3859	344	21	mix	mix	NOUN
fsr-3859	344	22	.	.	PUNCT
fsr-3859	345	1	to	to	PART
fsr-3859	345	2	be	be	AUX
fsr-3859	345	3	specific	specific	ADJ
fsr-3859	345	4	,	,	PUNCT
fsr-3859	345	5	i	i	PRON
fsr-3859	345	6	recommend	recommend	VERB
fsr-3859	345	7	either	either	CCONJ
fsr-3859	345	8	the	the	DET
fsr-3859	345	9	cash	cash	NOUN
fsr-3859	345	10	flow	flow	NOUN
fsr-3859	345	11	or	or	CCONJ
fsr-3859	345	12	the	the	DET
fsr-3859	345	13	expanded	expand	VERB
fsr-3859	345	14	view	view	NOUN
fsr-3859	345	15	.	.	PUNCT
fsr-3859	346	1	these	these	DET
fsr-3859	346	2	views	view	NOUN
fsr-3859	346	3	consider	consider	VERB
fsr-3859	346	4	the	the	DET
fsr-3859	346	5	present	present	ADJ
fsr-3859	346	6	value	value	NOUN
fsr-3859	346	7	of	of	ADP
fsr-3859	346	8	after	after	ADP
fsr-3859	346	9	-	-	PUNCT
fsr-3859	346	10	tax	tax	NOUN
fsr-3859	346	11	pension	pension	NOUN
fsr-3859	346	12	payments	payment	NOUN
fsr-3859	346	13	to	to	PART
fsr-3859	346	14	be	be	AUX
fsr-3859	346	15	a	a	DET
fsr-3859	346	16	“	"	PUNCT
fsr-3859	346	17	bond	bond	NOUN
fsr-3859	346	18	”	"	PUNCT
fsr-3859	346	19	in	in	ADP
fsr-3859	346	20	the	the	DET
fsr-3859	346	21	family	family	NOUN
fsr-3859	346	22	’s	’s	PART
fsr-3859	346	23	portfolio	portfolio	NOUN
fsr-3859	346	24	.	.	PUNCT
fsr-3859	347	1	similarly	similarly	ADV
fsr-3859	347	2	,	,	PUNCT
fsr-3859	347	3	the	the	DET
fsr-3859	347	4	present	present	ADJ
fsr-3859	347	5	value	value	NOUN
fsr-3859	347	6	of	of	ADP
fsr-3859	347	7	after	after	ADP
fsr-3859	347	8	-	-	PUNCT
fsr-3859	347	9	tax	tax	NOUN
fsr-3859	347	10	social	social	ADJ
fsr-3859	347	11	security	security	NOUN
fsr-3859	347	12	promises	promise	NOUN
fsr-3859	347	13	is	be	AUX
fsr-3859	347	14	a	a	DET
fsr-3859	347	15	“	"	PUNCT
fsr-3859	347	16	bond	bond	NOUN
fsr-3859	347	17	.	.	PUNCT
fsr-3859	347	18	”	"	PUNCT
fsr-3859	348	1	the	the	DET
fsr-3859	348	2	recommended	recommend	VERB
fsr-3859	348	3	views	view	NOUN
fsr-3859	348	4	treat	treat	VERB
fsr-3859	348	5	the	the	DET
fsr-3859	348	6	mortgage	mortgage	NOUN
fsr-3859	348	7	as	as	ADP
fsr-3859	348	8	a	a	DET
fsr-3859	348	9	short	short	ADJ
fsr-3859	348	10	position	position	NOUN
fsr-3859	348	11	in	in	ADP
fsr-3859	348	12	bonds	bond	NOUN
fsr-3859	348	13	.	.	PUNCT
fsr-3859	349	1	suppose	suppose	VERB
fsr-3859	349	2	a	a	DET
fsr-3859	349	3	family	family	NOUN
fsr-3859	349	4	has	have	VERB
fsr-3859	349	5	$	$	SYM
fsr-3859	349	6	100,000	100,000	NUM
fsr-3859	349	7	in	in	ADP
fsr-3859	349	8	8	8	NUM
fsr-3859	349	9	%	%	NOUN
fsr-3859	349	10	coupon	coupon	NOUN
fsr-3859	349	11	corporate	corporate	ADJ
fsr-3859	349	12	bonds	bond	NOUN
fsr-3859	349	13	(	(	PUNCT
fsr-3859	349	14	held	hold	VERB
fsr-3859	349	15	in	in	ADP
fsr-3859	349	16	a	a	DET
fsr-3859	349	17	taxable	taxable	ADJ
fsr-3859	349	18	account	account	NOUN
fsr-3859	349	19	)	)	PUNCT
fsr-3859	349	20	and	and	CCONJ
fsr-3859	349	21	a	a	DET
fsr-3859	349	22	$	$	SYM
fsr-3859	349	23	100,000	100,000	NUM
fsr-3859	349	24	mortgage	mortgage	NOUN
fsr-3859	349	25	with	with	ADP
fsr-3859	349	26	an	an	DET
fsr-3859	349	27	8	8	NUM
fsr-3859	349	28	%	%	NOUN
fsr-3859	349	29	interest	interest	NOUN
fsr-3859	349	30	rate	rate	NOUN
fsr-3859	349	31	.	.	PUNCT
fsr-3859	350	1	its	its	PRON
fsr-3859	350	2	financial	financial	ADJ
fsr-3859	350	3	position	position	NOUN
fsr-3859	350	4	would	would	AUX
fsr-3859	350	5	be	be	AUX
fsr-3859	350	6	the	the	DET
fsr-3859	350	7	same	same	ADJ
fsr-3859	350	8	whether	whether	SCONJ
fsr-3859	350	9	it	it	PRON
fsr-3859	350	10	retains	retain	VERB
fsr-3859	350	11	both	both	PRON
fsr-3859	350	12	or	or	CCONJ
fsr-3859	350	13	liquidates	liquidate	VERB
fsr-3859	350	14	the	the	DET
fsr-3859	350	15	bonds	bond	NOUN
fsr-3859	350	16	and	and	CCONJ
fsr-3859	350	17	prepays	prepay	VERB
fsr-3859	350	18	the	the	DET
fsr-3859	350	19	mortgage	mortgage	NOUN
fsr-3859	350	20	.	.	PUNCT
fsr-3859	351	1	it	it	PRON
fsr-3859	351	2	is	be	AUX
fsr-3859	351	3	,	,	PUNCT
fsr-3859	351	4	thus	thus	ADV
fsr-3859	351	5	,	,	PUNCT
fsr-3859	351	6	inconsistent	inconsistent	ADJ
fsr-3859	351	7	to	to	PART
fsr-3859	351	8	consider	consider	VERB
fsr-3859	351	9	the	the	DET
fsr-3859	351	10	bonds	bond	NOUN
fsr-3859	351	11	part	part	NOUN
fsr-3859	351	12	of	of	ADP
fsr-3859	351	13	the	the	DET
fsr-3859	351	14	portfolio	portfolio	NOUN
fsr-3859	351	15	and	and	CCONJ
fsr-3859	351	16	to	to	PART
fsr-3859	351	17	exclude	exclude	VERB
fsr-3859	351	18	the	the	DET
fsr-3859	351	19	mortgage	mortgage	NOUN
fsr-3859	351	20	.	.	PUNCT
fsr-3859	352	1	similarly	similarly	ADV
fsr-3859	352	2	,	,	PUNCT
fsr-3859	352	3	the	the	DET
fsr-3859	352	4	common	common	ADJ
fsr-3859	352	5	practice	practice	NOUN
fsr-3859	352	6	of	of	ADP
fsr-3859	352	7	including	include	VERB
fsr-3859	352	8	“	"	PUNCT
fsr-3859	352	9	home	home	NOUN
fsr-3859	352	10	equity	equity	NOUN
fsr-3859	352	11	”	"	PUNCT
fsr-3859	352	12	in	in	ADP
fsr-3859	352	13	the	the	DET
fsr-3859	352	14	asset	asset	NOUN
fsr-3859	352	15	mix	mix	NOUN
fsr-3859	352	16	produces	produce	VERB
fsr-3859	352	17	logical	logical	ADJ
fsr-3859	352	18	inconsistencies	inconsistency	NOUN
fsr-3859	352	19	.	.	PUNCT
fsr-3859	353	1	the	the	DET
fsr-3859	353	2	difference	difference	NOUN
fsr-3859	353	3	between	between	ADP
fsr-3859	353	4	the	the	DET
fsr-3859	353	5	two	two	NUM
fsr-3859	353	6	recommended	recommend	VERB
fsr-3859	353	7	views	view	NOUN
fsr-3859	353	8	is	be	AUX
fsr-3859	353	9	whether	whether	SCONJ
fsr-3859	353	10	the	the	DET
fsr-3859	353	11	family	family	NOUN
fsr-3859	353	12	’s	’s	PART
fsr-3859	353	13	personal	personal	ADJ
fsr-3859	353	14	residence	residence	NOUN
fsr-3859	353	15	should	should	AUX
fsr-3859	353	16	be	be	AUX
fsr-3859	353	17	considered	consider	VERB
fsr-3859	353	18	part	part	NOUN
fsr-3859	353	19	of	of	ADP
fsr-3859	353	20	the	the	DET
fsr-3859	353	21	portfolio	portfolio	NOUN
fsr-3859	353	22	.	.	PUNCT
fsr-3859	354	1	if	if	SCONJ
fsr-3859	354	2	the	the	DET
fsr-3859	354	3	family	family	NOUN
fsr-3859	354	4	is	be	AUX
fsr-3859	354	5	not	not	PART
fsr-3859	354	6	willing	willing	ADJ
fsr-3859	354	7	to	to	PART
fsr-3859	354	8	sell	sell	VERB
fsr-3859	354	9	the	the	DET
fsr-3859	354	10	residence	residence	NOUN
fsr-3859	354	11	and	and	CCONJ
fsr-3859	354	12	downsize	downsize	NOUN
fsr-3859	354	13	or	or	CCONJ
fsr-3859	354	14	to	to	PART
fsr-3859	354	15	borrow	borrow	VERB
fsr-3859	354	16	against	against	ADP
fsr-3859	354	17	it	it	PRON
fsr-3859	354	18	,	,	PUNCT
fsr-3859	354	19	i	i	PRON
fsr-3859	354	20	believe	believe	VERB
fsr-3859	354	21	it	it	PRON
fsr-3859	354	22	should	should	AUX
fsr-3859	354	23	not	not	PART
fsr-3859	354	24	be	be	AUX
fsr-3859	354	25	considered	consider	VERB
fsr-3859	354	26	part	part	NOUN
fsr-3859	354	27	of	of	ADP
fsr-3859	354	28	the	the	DET
fsr-3859	354	29	portfolio	portfolio	NOUN
fsr-3859	354	30	.	.	PUNCT
fsr-3859	355	1	in	in	ADP
fsr-3859	355	2	this	this	DET
fsr-3859	355	3	case	case	NOUN
fsr-3859	355	4	,	,	PUNCT
fsr-3859	355	5	the	the	DET
fsr-3859	355	6	family	family	NOUN
fsr-3859	355	7	’s	’s	PART
fsr-3859	355	8	residence	residence	NOUN
fsr-3859	355	9	is	be	AUX
fsr-3859	355	10	considered	consider	VERB
fsr-3859	355	11	pre	pre	ADJ
fsr-3859	355	12	-	-	ADJ
fsr-3859	355	13	paid	pay	VERB
fsr-3859	355	14	housing	housing	NOUN
fsr-3859	355	15	.	.	PUNCT
fsr-3859	356	1	if	if	SCONJ
fsr-3859	356	2	the	the	DET
fsr-3859	356	3	family	family	NOUN
fsr-3859	356	4	is	be	AUX
fsr-3859	356	5	willing	willing	ADJ
fsr-3859	356	6	to	to	PART
fsr-3859	356	7	sell	sell	VERB
fsr-3859	356	8	the	the	DET
fsr-3859	356	9	residence	residence	NOUN
fsr-3859	356	10	and	and	CCONJ
fsr-3859	356	11	downsize	downsize	NOUN
fsr-3859	356	12	,	,	PUNCT
fsr-3859	356	13	i	i	PRON
fsr-3859	356	14	believe	believe	VERB
fsr-3859	356	15	it	it	PRON
fsr-3859	356	16	should	should	AUX
fsr-3859	356	17	include	include	VERB
fsr-3859	356	18	in	in	ADP
fsr-3859	356	19	its	its	PRON
fsr-3859	356	20	portfolio	portfolio	NOUN
fsr-3859	356	21	the	the	DET
fsr-3859	356	22	after	after	ADP
fsr-3859	356	23	-	-	PUNCT
fsr-3859	356	24	tax	tax	NOUN
fsr-3859	356	25	value	value	NOUN
fsr-3859	356	26	of	of	ADP
fsr-3859	356	27	the	the	DET
fsr-3859	356	28	freed	free	VERB
fsr-3859	356	29	funds	fund	NOUN
fsr-3859	356	30	from	from	ADP
fsr-3859	356	31	downsizing	downsize	VERB
fsr-3859	356	32	.	.	PUNCT
fsr-3859	357	1	if	if	SCONJ
fsr-3859	357	2	it	it	PRON
fsr-3859	357	3	is	be	AUX
fsr-3859	357	4	willing	willing	ADJ
fsr-3859	357	5	to	to	PART
fsr-3859	357	6	borrow	borrow	VERB
fsr-3859	357	7	against	against	ADP
fsr-3859	357	8	the	the	DET
fsr-3859	357	9	residence	residence	NOUN
fsr-3859	357	10	,	,	PUNCT
fsr-3859	357	11	the	the	DET
fsr-3859	357	12	portfolio	portfolio	NOUN
fsr-3859	357	13	should	should	AUX
fsr-3859	357	14	include	include	VERB
fsr-3859	357	15	the	the	DET
fsr-3859	357	16	home	home	NOUN
fsr-3859	357	17	equity	equity	NOUN
fsr-3859	357	18	.	.	PUNCT
fsr-3859	358	1	finally	finally	ADV
fsr-3859	358	2	and	and	CCONJ
fsr-3859	358	3	most	most	ADV
fsr-3859	358	4	importantly	importantly	ADV
fsr-3859	358	5	,	,	PUNCT
fsr-3859	358	6	i	i	PRON
fsr-3859	358	7	offer	offer	VERB
fsr-3859	358	8	my	my	PRON
fsr-3859	358	9	views	view	NOUN
fsr-3859	358	10	to	to	PART
fsr-3859	358	11	encourage	encourage	VERB
fsr-3859	358	12	response	response	NOUN
fsr-3859	358	13	.	.	PUNCT
fsr-3859	359	1	i	i	PRON
fsr-3859	359	2	am	be	AUX
fsr-3859	359	3	sure	sure	ADJ
fsr-3859	359	4	that	that	SCONJ
fsr-3859	359	5	the	the	DET
fsr-3859	359	6	issues	issue	NOUN
fsr-3859	359	7	addressed	address	VERB
fsr-3859	359	8	in	in	ADP
fsr-3859	359	9	this	this	DET
fsr-3859	359	10	paper	paper	NOUN
fsr-3859	359	11	are	be	AUX
fsr-3859	359	12	important	important	ADJ
fsr-3859	359	13	to	to	ADP
fsr-3859	359	14	my	my	PRON
fsr-3859	359	15	family	family	NOUN
fsr-3859	359	16	and	and	CCONJ
fsr-3859	359	17	to	to	ADP
fsr-3859	359	18	others	other	NOUN
fsr-3859	359	19	.	.	PUNCT
fsr-3859	360	1	i	i	PRON
fsr-3859	360	2	am	be	AUX
fsr-3859	360	3	much	much	ADV
fsr-3859	360	4	less	less	ADV
fsr-3859	360	5	sure	sure	ADJ
fsr-3859	360	6	that	that	SCONJ
fsr-3859	360	7	my	my	PRON
fsr-3859	360	8	answers	answer	NOUN
fsr-3859	360	9	are	be	AUX
fsr-3859	360	10	“	"	PUNCT
fsr-3859	360	11	best	good	ADJ
fsr-3859	360	12	”	"	PUNCT
fsr-3859	360	13	or	or	CCONJ
fsr-3859	360	14	even	even	ADV
fsr-3859	360	15	“	"	PUNCT
fsr-3859	360	16	good	good	ADJ
fsr-3859	360	17	.	.	PUNCT
fsr-3859	360	18	”	"	PUNCT
fsr-3859	361	1	acknowledgments	acknowledgment	NOUN
fsr-3859	361	2	i	i	PRON
fsr-3859	361	3	thank	thank	VERB
fsr-3859	361	4	two	two	NUM
fsr-3859	361	5	anonymous	anonymous	ADJ
fsr-3859	361	6	reviewers	reviewer	NOUN
fsr-3859	361	7	and	and	CCONJ
fsr-3859	361	8	karen	karen	PROPN
fsr-3859	361	9	eilers	eilers	PROPN
fsr-3859	361	10	lahey	lahey	PROPN
fsr-3859	361	11	for	for	ADP
fsr-3859	361	12	helpful	helpful	ADJ
fsr-3859	361	13	comments	comment	NOUN
fsr-3859	361	14	.	.	PUNCT
fsr-3859	362	1	references	reference	NOUN
fsr-3859	362	2	bernheim	bernheim	PROPN
fsr-3859	362	3	,	,	PUNCT
fsr-3859	362	4	b.	b.	PROPN
fsr-3859	362	5	d.	d.	PROPN
fsr-3859	362	6	(	(	PUNCT
fsr-3859	362	7	1996	1996	NUM
fsr-3859	362	8	)	)	PUNCT
fsr-3859	362	9	.	.	PUNCT
fsr-3859	363	1	the	the	DET
fsr-3859	363	2	merrill	merrill	PROPN
fsr-3859	363	3	lynch	lynch	PROPN
fsr-3859	363	4	baby	baby	PROPN
fsr-3859	363	5	boom	boom	PROPN
fsr-3859	363	6	retirement	retirement	PROPN
fsr-3859	363	7	index	index	PROPN
fsr-3859	363	8	:	:	PUNCT
fsr-3859	363	9	update	update	NOUN
fsr-3859	363	10	’	'	PUNCT
fsr-3859	363	11	96	96	NUM
fsr-3859	363	12	.	.	PUNCT
fsr-3859	364	1	stanford	stanford	PROPN
fsr-3859	364	2	university	university	PROPN
fsr-3859	364	3	,	,	PUNCT
fsr-3859	364	4	merrill	merrill	PROPN
fsr-3859	364	5	lynch	lynch	PROPN
fsr-3859	364	6	.	.	PUNCT
fsr-3859	365	1	bogle	bogle	PROPN
fsr-3859	365	2	,	,	PUNCT
fsr-3859	365	3	j.	j.	PROPN
fsr-3859	365	4	c.	c.	PROPN
fsr-3859	365	5	(	(	PUNCT
fsr-3859	365	6	1994).bogle	1994).bogle	NUM
fsr-3859	365	7	on	on	ADP
fsr-3859	365	8	mutual	mutual	ADJ
fsr-3859	365	9	funds	fund	NOUN
fsr-3859	365	10	.	.	PUNCT
fsr-3859	366	1	new	new	PROPN
fsr-3859	366	2	york	york	PROPN
fsr-3859	366	3	:	:	PUNCT
fsr-3859	366	4	irwin	irwin	PROPN
fsr-3859	366	5	press	press	PROPN
fsr-3859	366	6	.	.	PUNCT
fsr-3859	367	1	brinson	brinson	PROPN
fsr-3859	367	2	,	,	PUNCT
fsr-3859	367	3	g.	g.	PROPN
fsr-3859	367	4	p.	p.	PROPN
fsr-3859	367	5	,	,	PUNCT
fsr-3859	367	6	hood	hood	PROPN
fsr-3859	367	7	,	,	PUNCT
fsr-3859	367	8	r.	r.	PROPN
fsr-3859	367	9	,	,	PUNCT
fsr-3859	367	10	&	&	CCONJ
fsr-3859	367	11	beebower	beebower	PROPN
fsr-3859	367	12	,	,	PUNCT
fsr-3859	367	13	g.	g.	PROPN
fsr-3859	367	14	(	(	PUNCT
fsr-3859	367	15	1986	1986	NUM
fsr-3859	367	16	)	)	PUNCT
fsr-3859	367	17	.	.	PUNCT
fsr-3859	368	1	determinants	determinant	NOUN
fsr-3859	368	2	of	of	ADP
fsr-3859	368	3	portfolio	portfolio	NOUN
fsr-3859	368	4	performance.financial	performance.financial	ADJ
fsr-3859	368	5	analysts	analyst	NOUN
fsr-3859	368	6	journal	journal	NOUN
fsr-3859	368	7	43(4	43(4	NOUN
fsr-3859	368	8	)	)	PUNCT
fsr-3859	368	9	,	,	PUNCT
fsr-3859	368	10	39–44	39–44	NUM
fsr-3859	368	11	.	.	PUNCT
fsr-3859	368	12	burns	burn	NOUN
fsr-3859	368	13	,	,	PUNCT
fsr-3859	368	14	s.	s.	PROPN
fsr-3859	368	15	a.	a.	PROPN
fsr-3859	368	16	,	,	PUNCT
fsr-3859	368	17	&	&	CCONJ
fsr-3859	368	18	widdows	widdows	PROPN
fsr-3859	368	19	,	,	PUNCT
fsr-3859	368	20	r.	r.	PROPN
fsr-3859	368	21	(	(	PUNCT
fsr-3859	368	22	1988	1988	NUM
fsr-3859	368	23	)	)	PUNCT
fsr-3859	368	24	.	.	PUNCT
fsr-3859	369	1	an	an	DET
fsr-3859	369	2	estimation	estimation	NOUN
fsr-3859	369	3	of	of	ADP
fsr-3859	369	4	savings	saving	NOUN
fsr-3859	369	5	needs	need	VERB
fsr-3859	369	6	to	to	PART
fsr-3859	369	7	adequately	adequately	ADV
fsr-3859	369	8	fund	fund	VERB
fsr-3859	369	9	baby	baby	NOUN
fsr-3859	369	10	boomers	boomer	NOUN
fsr-3859	369	11	’	'	PUNCT
fsr-3859	369	12	retirement	retirement	NOUN
fsr-3859	369	13	.	.	PUNCT
fsr-3859	370	1	in	in	ADP
fsr-3859	370	2	v.	v.	ADP
fsr-3859	370	3	hampton	hampton	PROPN
fsr-3859	370	4	(	(	PUNCT
fsr-3859	370	5	ed.),proceedings	ed.),proceeding	NOUN
fsr-3859	370	6	of	of	ADP
fsr-3859	370	7	the	the	DET
fsr-3859	370	8	34the	34the	ADJ
fsr-3859	370	9	annual	annual	ADJ
fsr-3859	370	10	conference	conference	NOUN
fsr-3859	370	11	of	of	ADP
fsr-3859	370	12	the	the	DET
fsr-3859	370	13	american	american	PROPN
fsr-3859	370	14	council	council	PROPN
fsr-3859	370	15	on	on	ADP
fsr-3859	370	16	consumer	consumer	NOUN
fsr-3859	370	17	interests(pp	interests(pp	NOUN
fsr-3859	370	18	.	.	PUNCT
fsr-3859	370	19	15–18	15–18	NUM
fsr-3859	370	20	)	)	PUNCT
fsr-3859	370	21	.	.	PUNCT
fsr-3859	371	1	columbia	columbia	PROPN
fsr-3859	371	2	,	,	PUNCT
fsr-3859	371	3	mo	mo	PROPN
fsr-3859	371	4	:	:	PUNCT
fsr-3859	371	5	american	american	PROPN
fsr-3859	371	6	council	council	PROPN
fsr-3859	371	7	on	on	ADP
fsr-3859	371	8	consumer	consumer	NOUN
fsr-3859	371	9	interests	interest	NOUN
fsr-3859	371	10	.	.	PUNCT
fsr-3859	372	1	burns	burn	NOUN
fsr-3859	372	2	,	,	PUNCT
fsr-3859	372	3	s.	s.	PROPN
fsr-3859	372	4	a.	a.	PROPN
fsr-3859	372	5	,	,	PUNCT
fsr-3859	372	6	&	&	CCONJ
fsr-3859	372	7	widdows	widdows	PROPN
fsr-3859	372	8	,	,	PUNCT
fsr-3859	372	9	r.	r.	PROPN
fsr-3859	372	10	(	(	PUNCT
fsr-3859	372	11	1990	1990	NUM
fsr-3859	372	12	)	)	PUNCT
fsr-3859	372	13	.	.	PUNCT
fsr-3859	373	1	sensitivity	sensitivity	NOUN
fsr-3859	373	2	of	of	ADP
fsr-3859	373	3	a	a	DET
fsr-3859	373	4	retirement	retirement	NOUN
fsr-3859	373	5	analysis	analysis	NOUN
fsr-3859	373	6	framework	framework	NOUN
fsr-3859	373	7	to	to	ADP
fsr-3859	373	8	changes	change	NOUN
fsr-3859	373	9	in	in	ADP
fsr-3859	373	10	retirement	retirement	NOUN
fsr-3859	373	11	analysis	analysis	NOUN
fsr-3859	373	12	parameters.financial	parameters.financial	ADJ
fsr-3859	373	13	counseling	counseling	NOUN
fsr-3859	373	14	and	and	CCONJ
fsr-3859	373	15	planning	planning	NOUN
fsr-3859	373	16	1	1	NUM
fsr-3859	373	17	,	,	PUNCT
fsr-3859	373	18	71–91	71–91	NUM
fsr-3859	373	19	.	.	PUNCT
fsr-3859	374	1	delaney	delaney	PROPN
fsr-3859	374	2	,	,	PUNCT
fsr-3859	374	3	c.	c.	PROPN
fsr-3859	374	4	,	,	PUNCT
fsr-3859	374	5	&	&	CCONJ
fsr-3859	374	6	reichenstein	reichenstein	PROPN
fsr-3859	374	7	,	,	PUNCT
fsr-3859	374	8	w.	w.	PROPN
fsr-3859	374	9	(	(	PUNCT
fsr-3859	374	10	1996	1996	NUM
fsr-3859	374	11	)	)	PUNCT
fsr-3859	374	12	.	.	PUNCT
fsr-3859	375	1	an	an	DET
fsr-3859	375	2	expanded	expand	VERB
fsr-3859	375	3	portfolio	portfolio	NOUN
fsr-3859	375	4	view	view	NOUN
fsr-3859	375	5	includes	include	VERB
fsr-3859	375	6	real	real	ADJ
fsr-3859	375	7	estate	estate	NOUN
fsr-3859	375	8	and	and	CCONJ
fsr-3859	375	9	human	human	NOUN
fsr-3859	375	10	capital.aaii	capital.aaii	NUM
fsr-3859	375	11	journal	journal	NOUN
fsr-3859	375	12	18(6	18(6	NOUN
fsr-3859	375	13	)	)	PUNCT
fsr-3859	375	14	,	,	PUNCT
fsr-3859	375	15	7–11	7–11	PROPN
fsr-3859	375	16	.	.	PUNCT
fsr-3859	376	1	duncan	duncan	PROPN
fsr-3859	376	2	,	,	PUNCT
fsr-3859	376	3	g.	g.	PROPN
fsr-3859	376	4	j.	j.	PROPN
fsr-3859	376	5	,	,	PUNCT
fsr-3859	376	6	mitchell	mitchell	PROPN
fsr-3859	376	7	,	,	PUNCT
fsr-3859	376	8	o.	o.	PROPN
fsr-3859	376	9	s.	s.	PROPN
fsr-3859	376	10	,	,	PUNCT
fsr-3859	376	11	&	&	CCONJ
fsr-3859	376	12	morgan	morgan	PROPN
fsr-3859	376	13	,	,	PUNCT
fsr-3859	376	14	j.	j.	PROPN
fsr-3859	376	15	n.	n.	PROPN
fsr-3859	376	16	(	(	PUNCT
fsr-3859	376	17	1984	1984	NUM
fsr-3859	376	18	)	)	PUNCT
fsr-3859	376	19	.	.	PUNCT
fsr-3859	377	1	a	a	DET
fsr-3859	377	2	framework	framework	NOUN
fsr-3859	377	3	for	for	ADP
fsr-3859	377	4	setting	set	VERB
fsr-3859	377	5	retirement	retirement	NOUN
fsr-3859	377	6	savings	saving	NOUN
fsr-3859	377	7	goals.journal	goals.journal	PROPN
fsr-3859	377	8	of	of	ADP
fsr-3859	377	9	consumer	consumer	NOUN
fsr-3859	377	10	affairs	affair	NOUN
fsr-3859	377	11	18(1	18(1	NOUN
fsr-3859	377	12	)	)	PUNCT
fsr-3859	377	13	,	,	PUNCT
fsr-3859	377	14	22–46	22–46	NUM
fsr-3859	377	15	.	.	PUNCT
fsr-3859	377	16	205w	205w	PROPN
fsr-3859	377	17	.	.	PUNCT
fsr-3859	378	1	reichenstein	reichenstein	PROPN
fsr-3859	378	2	/	/	SYM
fsr-3859	378	3	financial	financial	ADJ
fsr-3859	378	4	services	service	NOUN
fsr-3859	378	5	review	review	VERB
fsr-3859	378	6	7	7	NUM
fsr-3859	378	7	(	(	PUNCT
fsr-3859	378	8	1998	1998	NUM
fsr-3859	378	9	)	)	PUNCT
fsr-3859	378	10	195–206	195–206	NUM
fsr-3859	378	11	kennickell	kennickell	NOUN
fsr-3859	378	12	,	,	PUNCT
fsr-3859	378	13	a.	a.	PROPN
fsr-3859	378	14	b.	b.	PROPN
fsr-3859	378	15	,	,	PUNCT
fsr-3859	378	16	starr	starr	PROPN
fsr-3859	378	17	-	-	PUNCT
fsr-3859	378	18	mccluer	mccluer	PROPN
fsr-3859	378	19	,	,	PUNCT
fsr-3859	378	20	m.	m.	NOUN
fsr-3859	378	21	,	,	PUNCT
fsr-3859	378	22	&	&	CCONJ
fsr-3859	378	23	sunden	sunden	PROPN
fsr-3859	378	24	,	,	PUNCT
fsr-3859	378	25	a.	a.	PROPN
fsr-3859	378	26	e.	e.	PROPN
fsr-3859	378	27	(	(	PUNCT
fsr-3859	378	28	1997	1997	NUM
fsr-3859	378	29	)	)	PUNCT
fsr-3859	378	30	.	.	PUNCT
fsr-3859	379	1	family	family	NOUN
fsr-3859	379	2	finances	finance	NOUN
fsr-3859	379	3	in	in	ADP
fsr-3859	379	4	the	the	DET
fsr-3859	379	5	u.s	u.s	PROPN
fsr-3859	379	6	.	.	PROPN
fsr-3859	379	7	:	:	PUNCT
fsr-3859	379	8	recent	recent	ADJ
fsr-3859	379	9	evidence	evidence	NOUN
fsr-3859	379	10	from	from	ADP
fsr-3859	379	11	the	the	DET
fsr-3859	379	12	survey	survey	NOUN
fsr-3859	379	13	of	of	ADP
fsr-3859	379	14	consumer	consumer	NOUN
fsr-3859	379	15	finances.federal	finances.federal	PROPN
fsr-3859	379	16	reserve	reserve	NOUN
fsr-3859	379	17	bulletin(january	bulletin(january	PROPN
fsr-3859	379	18	)	)	PUNCT
fsr-3859	379	19	,	,	PUNCT
fsr-3859	379	20	1–24	1–24	PROPN
fsr-3859	379	21	.	.	PUNCT
fsr-3859	380	1	li	li	PROPN
fsr-3859	380	2	,	,	PUNCT
fsr-3859	380	3	j.	j.	PROPN
fsr-3859	380	4	,	,	PUNCT
fsr-3859	380	5	montalto	montalto	PROPN
fsr-3859	380	6	,	,	PUNCT
fsr-3859	380	7	c.	c.	PROPN
fsr-3859	380	8	p.	p.	PROPN
fsr-3859	380	9	,	,	PUNCT
fsr-3859	380	10	&	&	CCONJ
fsr-3859	380	11	geistfeld	geistfeld	PROPN
fsr-3859	380	12	,	,	PUNCT
fsr-3859	380	13	l.	l.	PROPN
fsr-3859	380	14	v.	v.	PROPN
fsr-3859	380	15	(	(	PUNCT
fsr-3859	380	16	1996	1996	NUM
fsr-3859	380	17	)	)	PUNCT
fsr-3859	380	18	.	.	PUNCT
fsr-3859	381	1	determinants	determinant	NOUN
fsr-3859	381	2	of	of	ADP
fsr-3859	381	3	financial	financial	ADJ
fsr-3859	381	4	adequacy	adequacy	NOUN
fsr-3859	381	5	for	for	ADP
fsr-3859	381	6	retirement.financial	retirement.financial	ADJ
fsr-3859	381	7	counseling	counseling	NOUN
fsr-3859	381	8	and	and	CCONJ
fsr-3859	381	9	planning	plan	VERB
fsr-3859	381	10	7	7	NUM
fsr-3859	381	11	,	,	PUNCT
fsr-3859	381	12	39–48	39–48	NUM
fsr-3859	381	13	.	.	PUNCT
fsr-3859	382	1	modigliani	modigliani	PROPN
fsr-3859	382	2	,	,	PUNCT
fsr-3859	382	3	f.	f.	PROPN
fsr-3859	382	4	,	,	PUNCT
fsr-3859	382	5	&	&	CCONJ
fsr-3859	382	6	miller	miller	PROPN
fsr-3859	382	7	,	,	PUNCT
fsr-3859	382	8	m.	m.	NOUN
fsr-3859	382	9	h.	h.	PROPN
fsr-3859	382	10	(	(	PUNCT
fsr-3859	382	11	1958	1958	NUM
fsr-3859	382	12	)	)	PUNCT
fsr-3859	382	13	.	.	PUNCT
fsr-3859	383	1	the	the	DET
fsr-3859	383	2	cost	cost	NOUN
fsr-3859	383	3	of	of	ADP
fsr-3859	383	4	capital	capital	NOUN
fsr-3859	383	5	,	,	PUNCT
fsr-3859	383	6	corporate	corporate	ADJ
fsr-3859	383	7	finance	finance	NOUN
fsr-3859	383	8	and	and	CCONJ
fsr-3859	383	9	the	the	DET
fsr-3859	383	10	theory	theory	NOUN
fsr-3859	383	11	of	of	ADP
fsr-3859	383	12	investment	investment	NOUN
fsr-3859	383	13	.	.	PUNCT
fsr-3859	384	1	american	american	PROPN
fsr-3859	384	2	economic	economic	PROPN
fsr-3859	384	3	review	review	NOUN
fsr-3859	384	4	48	48	NUM
fsr-3859	384	5	,	,	PUNCT
fsr-3859	384	6	261–297	261–297	NUM
fsr-3859	384	7	.	.	PUNCT
fsr-3859	385	1	moore	moore	PROPN
fsr-3859	385	2	,	,	PUNCT
fsr-3859	385	3	j.	j.	PROPN
fsr-3859	385	4	f.	f.	PROPN
fsr-3859	385	5	,	,	PUNCT
fsr-3859	385	6	&	&	CCONJ
fsr-3859	385	7	mitchell	mitchell	PROPN
fsr-3859	385	8	,	,	PUNCT
fsr-3859	385	9	o.	o.	PROPN
fsr-3859	385	10	s.	s.	PROPN
fsr-3859	385	11	(	(	PUNCT
fsr-3859	385	12	1997).projected	1997).projecte	VERB
fsr-3859	385	13	retirement	retirement	NOUN
fsr-3859	385	14	wealth	wealth	NOUN
fsr-3859	385	15	and	and	CCONJ
fsr-3859	385	16	savings	saving	NOUN
fsr-3859	385	17	adequacy	adequacy	NOUN
fsr-3859	385	18	in	in	ADP
fsr-3859	385	19	the	the	DET
fsr-3859	385	20	health	health	NOUN
fsr-3859	385	21	and	and	CCONJ
fsr-3859	385	22	retirement	retirement	NOUN
fsr-3859	385	23	study	study	NOUN
fsr-3859	385	24	.	.	PUNCT
fsr-3859	386	1	pension	pension	NOUN
fsr-3859	386	2	research	research	NOUN
fsr-3859	386	3	council	council	PROPN
fsr-3859	386	4	working	working	PROPN
fsr-3859	386	5	paper	paper	PROPN
fsr-3859	386	6	98	98	NUM
fsr-3859	386	7	-	-	SYM
fsr-3859	386	8	1	1	NUM
fsr-3859	386	9	.	.	PUNCT
fsr-3859	387	1	the	the	DET
fsr-3859	387	2	wharton	wharton	PROPN
fsr-3859	387	3	school	school	NOUN
fsr-3859	387	4	of	of	ADP
fsr-3859	387	5	the	the	DET
fsr-3859	387	6	university	university	PROPN
fsr-3859	387	7	of	of	ADP
fsr-3859	387	8	pennsylvania	pennsylvania	PROPN
fsr-3859	387	9	,	,	PUNCT
fsr-3859	387	10	philadelphia	philadelphia	PROPN
fsr-3859	387	11	.	.	PUNCT
fsr-3859	388	1	peavy	peavy	PROPN
fsr-3859	388	2	,	,	PUNCT
fsr-3859	388	3	iii	iii	PROPN
fsr-3859	388	4	,	,	PUNCT
fsr-3859	388	5	j.	j.	PROPN
fsr-3859	388	6	w.	w.	PROPN
fsr-3859	388	7	,	,	PUNCT
fsr-3859	388	8	&	&	CCONJ
fsr-3859	388	9	sherrerd	sherrerd	PROPN
fsr-3859	388	10	,	,	PUNCT
fsr-3859	388	11	k.	k.	PROPN
fsr-3859	388	12	f.	f.	PROPN
fsr-3859	389	1	(	(	PUNCT
fsr-3859	389	2	1990).cases	1990).cases	NUM
fsr-3859	389	3	in	in	ADP
fsr-3859	389	4	portfolio	portfolio	PROPN
fsr-3859	389	5	management.charlottesville	management.charlottesville	PROPN
fsr-3859	389	6	,	,	PUNCT
fsr-3859	389	7	va	va	NOUN
fsr-3859	389	8	:	:	PUNCT
fsr-3859	389	9	association	association	NOUN
fsr-3859	389	10	for	for	ADP
fsr-3859	389	11	investment	investment	NOUN
fsr-3859	389	12	management	management	NOUN
fsr-3859	389	13	and	and	CCONJ
fsr-3859	389	14	research	research	NOUN
fsr-3859	389	15	.	.	PUNCT
fsr-3859	390	1	poterba	poterba	NOUN
fsr-3859	390	2	,	,	PUNCT
fsr-3859	390	3	j.	j.	PROPN
fsr-3859	390	4	m.	m.	PROPN
fsr-3859	390	5	,	,	PUNCT
fsr-3859	390	6	venti	venti	PROPN
fsr-3859	390	7	,	,	PUNCT
fsr-3859	390	8	s.	s.	PROPN
fsr-3859	390	9	f.	f.	PROPN
fsr-3859	390	10	,	,	PUNCT
fsr-3859	390	11	&	&	CCONJ
fsr-3859	390	12	wise	wise	PROPN
fsr-3859	390	13	,	,	PUNCT
fsr-3859	390	14	d.	d.	PROPN
fsr-3859	390	15	a.	a.	PROPN
fsr-3859	390	16	(	(	PUNCT
fsr-3859	390	17	1994	1994	NUM
fsr-3859	390	18	)	)	PUNCT
fsr-3859	390	19	.	.	PUNCT
fsr-3859	391	1	targeted	target	VERB
fsr-3859	391	2	retirement	retirement	NOUN
fsr-3859	391	3	saving	saving	NOUN
fsr-3859	391	4	and	and	CCONJ
fsr-3859	391	5	the	the	DET
fsr-3859	391	6	net	net	ADJ
fsr-3859	391	7	worth	worth	NOUN
fsr-3859	391	8	of	of	ADP
fsr-3859	391	9	elderly	elderly	ADJ
fsr-3859	391	10	americans.american	americans.american	ADJ
fsr-3859	391	11	economic	economic	ADJ
fsr-3859	391	12	review	review	NOUN
fsr-3859	391	13	84(2	84(2	NUM
fsr-3859	391	14	)	)	PUNCT
fsr-3859	391	15	,	,	PUNCT
fsr-3859	391	16	180–185	180–185	NUM
fsr-3859	391	17	.	.	PUNCT
fsr-3859	392	1	reichenstein	reichenstein	PROPN
fsr-3859	392	2	,	,	PUNCT
fsr-3859	392	3	w.	w.	PROPN
fsr-3859	392	4	(	(	PUNCT
fsr-3859	392	5	1999).savings	1999).savings	NUM
fsr-3859	392	6	vehicles	vehicle	NOUN
fsr-3859	392	7	and	and	CCONJ
fsr-3859	392	8	taxation	taxation	NOUN
fsr-3859	392	9	of	of	ADP
fsr-3859	392	10	individual	individual	ADJ
fsr-3859	392	11	investors.charlottesville	investors.charlottesville	PROPN
fsr-3859	392	12	,	,	PUNCT
fsr-3859	392	13	va	va	NOUN
fsr-3859	392	14	:	:	PUNCT
fsr-3859	392	15	research	research	NOUN
fsr-3859	392	16	foundation	foundation	NOUN
fsr-3859	392	17	of	of	ADP
fsr-3859	392	18	the	the	DET
fsr-3859	392	19	institute	institute	PROPN
fsr-3859	392	20	of	of	ADP
fsr-3859	392	21	chartered	chartered	ADJ
fsr-3859	392	22	financial	financial	ADJ
fsr-3859	392	23	analysts	analyst	NOUN
fsr-3859	392	24	.	.	PUNCT
fsr-3859	393	1	reichenstein	reichenstein	PROPN
fsr-3859	393	2	,	,	PUNCT
fsr-3859	393	3	w.	w.	PROPN
fsr-3859	393	4	,	,	PUNCT
fsr-3859	393	5	&	&	CCONJ
fsr-3859	393	6	delaney	delaney	PROPN
fsr-3859	393	7	,	,	PUNCT
fsr-3859	393	8	c.	c.	PROPN
fsr-3859	393	9	(	(	PUNCT
fsr-3859	393	10	1995	1995	NUM
fsr-3859	393	11	)	)	PUNCT
fsr-3859	393	12	.	.	PUNCT
fsr-3859	394	1	portfolio	portfolio	NOUN
fsr-3859	394	2	management	management	NOUN
fsr-3859	394	3	:	:	PUNCT
fsr-3859	394	4	an	an	DET
fsr-3859	394	5	alternative	alternative	ADJ
fsr-3859	394	6	approach	approach	NOUN
fsr-3859	394	7	to	to	ADP
fsr-3859	394	8	asset	asset	NOUN
fsr-3859	394	9	allocation	allocation	NOUN
fsr-3859	394	10	.	.	PUNCT
fsr-3859	395	1	journal	journal	NOUN
fsr-3859	395	2	of	of	ADP
fsr-3859	395	3	investing	invest	VERB
fsr-3859	395	4	4(3	4(3	NUM
fsr-3859	395	5	)	)	PUNCT
fsr-3859	395	6	,	,	PUNCT
fsr-3859	395	7	57–62	57–62	NUM
fsr-3859	395	8	.	.	PUNCT
fsr-3859	396	1	reilly	reilly	PROPN
fsr-3859	396	2	,	,	PUNCT
fsr-3859	396	3	f.	f.	PROPN
fsr-3859	396	4	k.	k.	PROPN
fsr-3859	396	5	,	,	PUNCT
fsr-3859	396	6	&	&	CCONJ
fsr-3859	396	7	brown	brown	PROPN
fsr-3859	396	8	,	,	PUNCT
fsr-3859	397	1	k.	k.	PROPN
fsr-3859	397	2	c.	c.	PROPN
fsr-3859	398	1	(	(	PUNCT
fsr-3859	398	2	1997).investment	1997).investment	NUM
fsr-3859	398	3	analysis	analysis	NOUN
fsr-3859	398	4	and	and	CCONJ
fsr-3859	398	5	portfolio	portfolio	NOUN
fsr-3859	398	6	management(5th	management(5th	PROPN
fsr-3859	398	7	ed	ed	NOUN
fsr-3859	398	8	.	.	PUNCT
fsr-3859	398	9	)	)	PUNCT
fsr-3859	398	10	.	.	PUNCT
fsr-3859	399	1	orlando	orlando	PROPN
fsr-3859	399	2	,	,	PUNCT
fsr-3859	399	3	fl	fl	PROPN
fsr-3859	399	4	:	:	PUNCT
fsr-3859	399	5	dryden	dryden	PROPN
fsr-3859	399	6	press	press	PROPN
fsr-3859	399	7	.	.	PUNCT
fsr-3859	400	1	scott	scott	PROPN
fsr-3859	400	2	,	,	PUNCT
fsr-3859	400	3	m.	m.	PROPN
fsr-3859	400	4	c.	c.	PROPN
fsr-3859	400	5	(	(	PUNCT
fsr-3859	400	6	1995	1995	NUM
fsr-3859	400	7	)	)	PUNCT
fsr-3859	400	8	.	.	PUNCT
fsr-3859	401	1	defining	define	VERB
fsr-3859	401	2	your	your	PRON
fsr-3859	401	3	investment	investment	NOUN
fsr-3859	401	4	portfolio	portfolio	NOUN
fsr-3859	401	5	:	:	PUNCT
fsr-3859	401	6	what	what	PRON
fsr-3859	401	7	should	should	AUX
fsr-3859	401	8	you	you	PRON
fsr-3859	401	9	include?aaii	include?aaii	VERB
fsr-3859	401	10	journal	journal	NOUN
fsr-3859	401	11	17(10	17(10	NUM
fsr-3859	401	12	)	)	PUNCT
fsr-3859	401	13	,	,	PUNCT
fsr-3859	401	14	15–17	15–17	NUM
fsr-3859	401	15	.	.	PUNCT
fsr-3859	402	1	sharpe	sharpe	PROPN
fsr-3859	402	2	,	,	PUNCT
fsr-3859	402	3	w.	w.	PROPN
fsr-3859	402	4	f.	f.	PROPN
fsr-3859	402	5	(	(	PUNCT
fsr-3859	402	6	1990	1990	NUM
fsr-3859	402	7	)	)	PUNCT
fsr-3859	402	8	.	.	PUNCT
fsr-3859	403	1	asset	asset	NOUN
fsr-3859	403	2	allocation	allocation	NOUN
fsr-3859	403	3	.	.	PUNCT
fsr-3859	404	1	in	in	ADP
fsr-3859	404	2	j.	j.	PROPN
fsr-3859	404	3	l.	l.	PROPN
fsr-3859	404	4	maginn	maginn	PROPN
fsr-3859	404	5	&	&	CCONJ
fsr-3859	404	6	d.	d.	PROPN
fsr-3859	404	7	l.	l.	PROPN
fsr-3859	404	8	tuttle	tuttle	PROPN
fsr-3859	404	9	(	(	PUNCT
fsr-3859	404	10	eds.).managing	eds.).manage	VERB
fsr-3859	404	11	investment	investment	NOUN
fsr-3859	404	12	portfolios	portfolio	NOUN
fsr-3859	404	13	:	:	PUNCT
fsr-3859	404	14	a	a	DET
fsr-3859	404	15	dynamic	dynamic	ADJ
fsr-3859	404	16	process(2nd	process(2nd	NOUN
fsr-3859	404	17	ed	ed	NOUN
fsr-3859	404	18	.	.	PROPN
fsr-3859	404	19	,	,	PUNCT
fsr-3859	404	20	pp	pp	PROPN
fsr-3859	404	21	.	.	PUNCT
fsr-3859	404	22	1–71	1–71	NOUN
fsr-3859	404	23	)	)	PUNCT
fsr-3859	404	24	.	.	PUNCT
fsr-3859	405	1	charlottesville	charlottesville	PROPN
fsr-3859	405	2	,	,	PUNCT
fsr-3859	405	3	va	va	PROPN
fsr-3859	405	4	:	:	PUNCT
fsr-3859	405	5	association	association	NOUN
fsr-3859	405	6	for	for	ADP
fsr-3859	405	7	investment	investment	NOUN
fsr-3859	405	8	management	management	NOUN
fsr-3859	405	9	and	and	CCONJ
fsr-3859	405	10	research	research	NOUN
fsr-3859	405	11	.	.	PUNCT
fsr-3859	406	1	yuh	yuh	PROPN
fsr-3859	406	2	,	,	PUNCT
fsr-3859	406	3	y.	y.	PROPN
fsr-3859	406	4	,	,	PUNCT
fsr-3859	406	5	montalto	montalto	PROPN
fsr-3859	406	6	,	,	PUNCT
fsr-3859	406	7	c.	c.	PROPN
fsr-3859	406	8	p.	p.	PROPN
fsr-3859	406	9	,	,	PUNCT
fsr-3859	406	10	&	&	CCONJ
fsr-3859	406	11	hanna	hanna	PROPN
fsr-3859	406	12	,	,	PUNCT
fsr-3859	406	13	s.	s.	PROPN
fsr-3859	406	14	(	(	PUNCT
fsr-3859	406	15	1998a	1998a	NUM
fsr-3859	406	16	)	)	PUNCT
fsr-3859	406	17	.	.	PUNCT
fsr-3859	407	1	are	be	AUX
fsr-3859	407	2	americans	americans	PROPN
fsr-3859	407	3	prepared	prepare	VERB
fsr-3859	407	4	for	for	ADP
fsr-3859	407	5	retirement?financial	retirement?financial	PROPN
fsr-3859	407	6	counseling	counseling	NOUN
fsr-3859	407	7	and	and	CCONJ
fsr-3859	407	8	planning	planning	NOUN
fsr-3859	407	9	9(1	9(1	NUM
fsr-3859	407	10	)	)	PUNCT
fsr-3859	407	11	,	,	PUNCT
fsr-3859	407	12	1–12	1–12	PROPN
fsr-3859	407	13	.	.	PUNCT
fsr-3859	408	1	yuh	yuh	PROPN
fsr-3859	408	2	,	,	PUNCT
fsr-3859	408	3	y.	y.	PROPN
fsr-3859	408	4	,	,	PUNCT
fsr-3859	408	5	hanna	hanna	PROPN
fsr-3859	408	6	,	,	PUNCT
fsr-3859	408	7	s.	s.	PROPN
fsr-3859	408	8	,	,	PUNCT
fsr-3859	408	9	&	&	CCONJ
fsr-3859	408	10	phillips	phillips	PROPN
fsr-3859	408	11	montalto	montalto	PROPN
fsr-3859	408	12	,	,	PUNCT
fsr-3859	408	13	c.	c.	PROPN
fsr-3859	408	14	(	(	PUNCT
fsr-3859	408	15	1998b	1998b	NUM
fsr-3859	408	16	)	)	PUNCT
fsr-3859	408	17	.	.	PUNCT
fsr-3859	409	1	mean	mean	VERB
fsr-3859	409	2	and	and	CCONJ
fsr-3859	409	3	pessimistic	pessimistic	ADJ
fsr-3859	409	4	projections	projection	NOUN
fsr-3859	409	5	of	of	ADP
fsr-3859	409	6	retirement	retirement	NOUN
fsr-3859	409	7	adequacy	adequacy	NOUN
fsr-3859	409	8	.	.	PUNCT
fsr-3859	410	1	financial	financial	ADJ
fsr-3859	410	2	services	service	NOUN
fsr-3859	410	3	review7(3	review7(3	NOUN
fsr-3859	410	4	)	)	PUNCT
fsr-3859	410	5	,	,	PUNCT
fsr-3859	410	6	00–00	00–00	PROPN
fsr-3859	410	7	.	.	PROPN
fsr-3859	410	8	206	206	NUM
fsr-3859	410	9	w.	w.	PROPN
fsr-3859	410	10	reichenstein	reichenstein	PROPN
fsr-3859	410	11	/	/	SYM
fsr-3859	410	12	financial	financial	ADJ
fsr-3859	410	13	services	service	NOUN
fsr-3859	410	14	review	review	VERB
fsr-3859	410	15	7	7	NUM
fsr-3859	410	16	(	(	PUNCT
fsr-3859	410	17	1998	1998	NUM
fsr-3859	410	18	)	)	PUNCT
fsr-3859	411	1	195–206	195–206	NUM