id	sid	tid	token	lemma	pos
fsr-3863	1	1	pii	pii	PROPN
fsr-3863	1	2	:	:	PUNCT
fsr-3863	1	3	s1057	s1057	NOUN
fsr-3863	1	4	-	-	PUNCT
fsr-3863	1	5	0810(99)00016	0810(99)00016	NUM
fsr-3863	1	6	-	-	PUNCT
fsr-3863	1	7	5	5	NUM
fsr-3863	1	8	from	from	ADP
fsr-3863	1	9	the	the	DET
fsr-3863	1	10	editor	editor	NOUN
fsr-3863	1	11	karen	karen	PROPN
fsr-3863	1	12	eilers	eiler	VERB
fsr-3863	2	1	lahey	lahey	PROPN
fsr-3863	3	1	this	this	DET
fsr-3863	3	2	last	last	ADJ
fsr-3863	3	3	issue	issue	NOUN
fsr-3863	3	4	of	of	ADP
fsr-3863	3	5	volume	volume	NOUN
fsr-3863	3	6	7	7	NUM
fsr-3863	3	7	for	for	ADP
fsr-3863	3	8	1998	1998	NUM
fsr-3863	3	9	includes	include	VERB
fsr-3863	3	10	a	a	DET
fsr-3863	3	11	formal	formal	ADJ
fsr-3863	3	12	thank	thank	NOUN
fsr-3863	3	13	-	-	PUNCT
fsr-3863	3	14	you	you	PRON
fsr-3863	3	15	to	to	ADP
fsr-3863	3	16	the	the	DET
fsr-3863	3	17	65	65	NUM
fsr-3863	3	18	individuals	individual	NOUN
fsr-3863	3	19	who	who	PRON
fsr-3863	3	20	are	be	AUX
fsr-3863	3	21	specially	specially	ADV
fsr-3863	3	22	listed	list	VERB
fsr-3863	3	23	on	on	ADP
fsr-3863	3	24	the	the	DET
fsr-3863	3	25	reviewers	reviewer	NOUN
fsr-3863	3	26	pages	page	NOUN
fsr-3863	3	27	and	and	CCONJ
fsr-3863	3	28	those	those	DET
fsr-3863	3	29	associate	associate	ADJ
fsr-3863	3	30	editors	editor	NOUN
fsr-3863	3	31	who	who	PRON
fsr-3863	3	32	graciously	graciously	ADV
fsr-3863	3	33	give	give	VERB
fsr-3863	3	34	of	of	ADP
fsr-3863	3	35	their	their	PRON
fsr-3863	3	36	time	time	NOUN
fsr-3863	3	37	by	by	ADP
fsr-3863	3	38	reviewing	review	VERB
fsr-3863	3	39	several	several	ADJ
fsr-3863	3	40	manuscripts	manuscript	NOUN
fsr-3863	3	41	a	a	DET
fsr-3863	3	42	year	year	NOUN
fsr-3863	3	43	.	.	PUNCT
fsr-3863	4	1	each	each	DET
fsr-3863	4	2	manuscript	manuscript	NOUN
fsr-3863	4	3	is	be	AUX
fsr-3863	4	4	reviewed	review	VERB
fsr-3863	4	5	by	by	ADP
fsr-3863	4	6	at	at	ADV
fsr-3863	4	7	least	least	ADV
fsr-3863	4	8	two	two	NUM
fsr-3863	4	9	reviewers	reviewer	NOUN
fsr-3863	4	10	and	and	CCONJ
fsr-3863	4	11	sometimes	sometimes	ADV
fsr-3863	4	12	three	three	NUM
fsr-3863	4	13	for	for	ADP
fsr-3863	4	14	the	the	DET
fsr-3863	4	15	initial	initial	ADJ
fsr-3863	4	16	version	version	NOUN
fsr-3863	4	17	of	of	ADP
fsr-3863	4	18	the	the	DET
fsr-3863	4	19	paper	paper	NOUN
fsr-3863	4	20	and	and	CCONJ
fsr-3863	4	21	all	all	DET
fsr-3863	4	22	subsequent	subsequent	ADJ
fsr-3863	4	23	revisions	revision	NOUN
fsr-3863	4	24	until	until	ADP
fsr-3863	4	25	the	the	DET
fsr-3863	4	26	final	final	ADJ
fsr-3863	4	27	acceptance	acceptance	NOUN
fsr-3863	4	28	of	of	ADP
fsr-3863	4	29	the	the	DET
fsr-3863	4	30	article	article	NOUN
fsr-3863	4	31	.	.	PUNCT
fsr-3863	5	1	kenneth	kenneth	PROPN
fsr-3863	5	2	s.	s.	PROPN
fsr-3863	5	3	bigel	bigel	PROPN
fsr-3863	5	4	’s	’s	PART
fsr-3863	5	5	article	article	NOUN
fsr-3863	5	6	entitled	entitle	VERB
fsr-3863	5	7	,	,	PUNCT
fsr-3863	5	8	“	"	PUNCT
fsr-3863	5	9	the	the	DET
fsr-3863	5	10	correlations	correlation	NOUN
fsr-3863	5	11	of	of	ADP
fsr-3863	5	12	professionalization	professionalization	NOUN
fsr-3863	5	13	and	and	CCONJ
fsr-3863	5	14	compensation	compensation	NOUN
fsr-3863	5	15	sources	source	NOUN
fsr-3863	5	16	with	with	ADP
fsr-3863	5	17	the	the	DET
fsr-3863	5	18	ethical	ethical	ADJ
fsr-3863	5	19	development	development	NOUN
fsr-3863	5	20	of	of	ADP
fsr-3863	5	21	personal	personal	ADJ
fsr-3863	5	22	investment	investment	NOUN
fsr-3863	5	23	planners	planner	NOUN
fsr-3863	5	24	”	"	PUNCT
fsr-3863	5	25	is	be	AUX
fsr-3863	5	26	taken	take	VERB
fsr-3863	5	27	from	from	ADP
fsr-3863	5	28	dr	dr	PROPN
fsr-3863	5	29	.	.	PROPN
fsr-3863	5	30	bigel	bigel	PROPN
fsr-3863	5	31	’s	’s	PART
fsr-3863	5	32	dissertation	dissertation	NOUN
fsr-3863	5	33	.	.	PUNCT
fsr-3863	6	1	he	he	PRON
fsr-3863	6	2	begins	begin	VERB
fsr-3863	6	3	by	by	ADP
fsr-3863	6	4	explaining	explain	VERB
fsr-3863	6	5	the	the	DET
fsr-3863	6	6	current	current	ADJ
fsr-3863	6	7	state	state	NOUN
fsr-3863	6	8	of	of	ADP
fsr-3863	6	9	the	the	DET
fsr-3863	6	10	investment	investment	NOUN
fsr-3863	6	11	planning	planning	NOUN
fsr-3863	6	12	industry	industry	NOUN
fsr-3863	6	13	and	and	CCONJ
fsr-3863	6	14	then	then	ADV
fsr-3863	6	15	discusses	discuss	VERB
fsr-3863	6	16	the	the	DET
fsr-3863	6	17	psychology	psychology	NOUN
fsr-3863	6	18	of	of	ADP
fsr-3863	6	19	ethical	ethical	ADJ
fsr-3863	6	20	development	development	NOUN
fsr-3863	6	21	.	.	PUNCT
fsr-3863	7	1	the	the	DET
fsr-3863	7	2	results	result	NOUN
fsr-3863	7	3	of	of	ADP
fsr-3863	7	4	his	his	PRON
fsr-3863	7	5	research	research	NOUN
fsr-3863	7	6	indicate	indicate	VERB
fsr-3863	7	7	that	that	SCONJ
fsr-3863	7	8	there	there	PRON
fsr-3863	7	9	are	be	VERB
fsr-3863	7	10	differences	difference	NOUN
fsr-3863	7	11	in	in	ADP
fsr-3863	7	12	ethical	ethical	ADJ
fsr-3863	7	13	development	development	NOUN
fsr-3863	7	14	between	between	ADP
fsr-3863	7	15	individuals	individual	NOUN
fsr-3863	7	16	who	who	PRON
fsr-3863	7	17	hold	hold	VERB
fsr-3863	7	18	the	the	DET
fsr-3863	7	19	certified	certify	VERB
fsr-3863	7	20	financial	financial	ADJ
fsr-3863	7	21	planner	planner	NOUN
fsr-3863	7	22	(	(	PUNCT
fsr-3863	7	23	cfp	cfp	PROPN
fsr-3863	7	24	)	)	PUNCT
fsr-3863	7	25	mark	mark	NOUN
fsr-3863	7	26	and	and	CCONJ
fsr-3863	7	27	those	those	PRON
fsr-3863	7	28	who	who	PRON
fsr-3863	7	29	do	do	AUX
fsr-3863	7	30	not	not	PART
fsr-3863	7	31	hold	hold	VERB
fsr-3863	7	32	it	it	PRON
fsr-3863	7	33	.	.	PUNCT
fsr-3863	8	1	he	he	PRON
fsr-3863	8	2	also	also	ADV
fsr-3863	8	3	finds	find	VERB
fsr-3863	8	4	differences	difference	NOUN
fsr-3863	8	5	based	base	VERB
fsr-3863	8	6	on	on	ADP
fsr-3863	8	7	age	age	NOUN
fsr-3863	8	8	and	and	CCONJ
fsr-3863	8	9	gender	gender	NOUN
fsr-3863	8	10	.	.	PUNCT
fsr-3863	9	1	i	i	PRON
fsr-3863	9	2	would	would	AUX
fsr-3863	9	3	certainly	certainly	ADV
fsr-3863	9	4	like	like	VERB
fsr-3863	9	5	to	to	PART
fsr-3863	9	6	encourage	encourage	VERB
fsr-3863	9	7	you	you	PRON
fsr-3863	9	8	to	to	PART
fsr-3863	9	9	read	read	VERB
fsr-3863	9	10	his	his	PRON
fsr-3863	9	11	article	article	NOUN
fsr-3863	9	12	and	and	CCONJ
fsr-3863	9	13	consider	consider	VERB
fsr-3863	9	14	submitting	submit	VERB
fsr-3863	9	15	manuscripts	manuscript	NOUN
fsr-3863	9	16	that	that	PRON
fsr-3863	9	17	add	add	VERB
fsr-3863	9	18	to	to	ADP
fsr-3863	9	19	our	our	PRON
fsr-3863	9	20	knowledge	knowledge	NOUN
fsr-3863	9	21	about	about	ADP
fsr-3863	9	22	ethics	ethic	NOUN
fsr-3863	9	23	in	in	ADP
fsr-3863	9	24	individual	individual	ADJ
fsr-3863	9	25	financial	financial	ADJ
fsr-3863	9	26	management	management	NOUN
fsr-3863	9	27	.	.	PUNCT
fsr-3863	10	1	robert	robert	PROPN
fsr-3863	10	2	p.	p.	PROPN
fsr-3863	10	3	goss	goss	PROPN
fsr-3863	10	4	,	,	PUNCT
fsr-3863	10	5	president	president	NOUN
fsr-3863	10	6	of	of	ADP
fsr-3863	10	7	the	the	DET
fsr-3863	10	8	certified	certify	VERB
fsr-3863	10	9	financial	financial	ADJ
fsr-3863	10	10	planner	planner	NOUN
fsr-3863	10	11	board	board	NOUN
fsr-3863	10	12	of	of	ADP
fsr-3863	10	13	standards	standard	NOUN
fsr-3863	10	14	,	,	PUNCT
fsr-3863	10	15	provides	provide	VERB
fsr-3863	10	16	comments	comment	NOUN
fsr-3863	10	17	on	on	ADP
fsr-3863	10	18	bigel	bigel	NOUN
fsr-3863	10	19	’s	’s	PART
fsr-3863	10	20	paper	paper	NOUN
fsr-3863	10	21	.	.	PUNCT
fsr-3863	11	1	a	a	DET
fsr-3863	11	2	copy	copy	NOUN
fsr-3863	11	3	of	of	ADP
fsr-3863	11	4	the	the	DET
fsr-3863	11	5	the	the	DET
fsr-3863	11	6	cfp	cfp	PROPN
fsr-3863	11	7	licensee	licensee	NOUN
fsr-3863	11	8	standards	standard	NOUN
fsr-3863	11	9	,	,	PUNCT
fsr-3863	11	10	section	section	NOUN
fsr-3863	11	11	i	i	PRON
fsr-3863	11	12	—	—	PUNCT
fsr-3863	11	13	code	code	NOUN
fsr-3863	11	14	of	of	ADP
fsr-3863	11	15	ethics	ethic	NOUN
fsr-3863	11	16	and	and	CCONJ
fsr-3863	11	17	professional	professional	ADJ
fsr-3863	11	18	responsibility	responsibility	NOUN
fsr-3863	11	19	and	and	CCONJ
fsr-3863	11	20	section	section	NOUN
fsr-3863	11	21	iii	iii	PROPN
fsr-3863	11	22	—	—	PUNCT
fsr-3863	11	23	financial	financial	ADJ
fsr-3863	11	24	planning	planning	NOUN
fsr-3863	11	25	practice	practice	NOUN
fsr-3863	11	26	standards	standard	NOUN
fsr-3863	11	27	,	,	PUNCT
fsr-3863	11	28	is	be	AUX
fsr-3863	11	29	published	publish	VERB
fsr-3863	11	30	as	as	ADP
fsr-3863	11	31	part	part	NOUN
fsr-3863	11	32	of	of	ADP
fsr-3863	11	33	the	the	DET
fsr-3863	11	34	comment	comment	NOUN
fsr-3863	11	35	to	to	PART
fsr-3863	11	36	inform	inform	VERB
fsr-3863	11	37	readers	reader	NOUN
fsr-3863	11	38	of	of	ADP
fsr-3863	11	39	the	the	DET
fsr-3863	11	40	specify	specify	NOUN
fsr-3863	11	41	standards	standard	NOUN
fsr-3863	11	42	that	that	SCONJ
fsr-3863	11	43	cfps	cfps	NOUN
fsr-3863	11	44	are	be	AUX
fsr-3863	11	45	required	require	VERB
fsr-3863	11	46	to	to	PART
fsr-3863	11	47	adhere	adhere	VERB
fsr-3863	11	48	to	to	ADP
fsr-3863	11	49	in	in	ADP
fsr-3863	11	50	their	their	PRON
fsr-3863	11	51	professional	professional	ADJ
fsr-3863	11	52	activities	activity	NOUN
fsr-3863	11	53	.	.	PUNCT
fsr-3863	12	1	the	the	DET
fsr-3863	12	2	full	full	ADJ
fsr-3863	12	3	text	text	NOUN
fsr-3863	12	4	can	can	AUX
fsr-3863	12	5	be	be	AUX
fsr-3863	12	6	found	find	VERB
fsr-3863	12	7	on	on	ADP
fsr-3863	12	8	the	the	DET
fsr-3863	12	9	cfp	cfp	NOUN
fsr-3863	12	10	website	website	NOUN
fsr-3863	12	11	at	at	ADP
fsr-3863	12	12	(	(	PUNCT
fsr-3863	12	13	www.cfp-board.org/licensee/eadtoc-frame.set.html	www.cfp-board.org/licensee/eadtoc-frame.set.html	X
fsr-3863	12	14	)	)	PUNCT
fsr-3863	12	15	.	.	PUNCT
fsr-3863	13	1	a	a	DET
fsr-3863	13	2	topic	topic	NOUN
fsr-3863	13	3	of	of	ADP
fsr-3863	13	4	interest	interest	NOUN
fsr-3863	13	5	to	to	ADP
fsr-3863	13	6	academics	academic	NOUN
fsr-3863	13	7	,	,	PUNCT
fsr-3863	13	8	financial	financial	ADJ
fsr-3863	13	9	planners	planner	NOUN
fsr-3863	13	10	,	,	PUNCT
fsr-3863	13	11	and	and	CCONJ
fsr-3863	13	12	parents	parent	NOUN
fsr-3863	13	13	is	be	AUX
fsr-3863	13	14	how	how	SCONJ
fsr-3863	13	15	to	to	PART
fsr-3863	13	16	have	have	VERB
fsr-3863	13	17	sufficient	sufficient	ADJ
fsr-3863	13	18	funds	fund	NOUN
fsr-3863	13	19	available	available	ADJ
fsr-3863	13	20	for	for	ADP
fsr-3863	13	21	college	college	NOUN
fsr-3863	13	22	tuition	tuition	NOUN
fsr-3863	13	23	when	when	SCONJ
fsr-3863	13	24	children	child	NOUN
fsr-3863	13	25	are	be	AUX
fsr-3863	13	26	ready	ready	ADJ
fsr-3863	13	27	to	to	PART
fsr-3863	13	28	attend	attend	VERB
fsr-3863	13	29	school	school	NOUN
fsr-3863	13	30	.	.	PUNCT
fsr-3863	14	1	judson	judson	PROPN
fsr-3863	14	2	w.	w.	PROPN
fsr-3863	14	3	russell	russell	PROPN
fsr-3863	14	4	and	and	CCONJ
fsr-3863	14	5	robert	robert	PROPN
fsr-3863	14	6	brooks	brooks	PROPN
fsr-3863	14	7	categorize	categorize	VERB
fsr-3863	14	8	the	the	DET
fsr-3863	14	9	prepaid	prepaid	ADJ
fsr-3863	14	10	state	state	PROPN
fsr-3863	14	11	college	college	NOUN
fsr-3863	14	12	tuition	tuition	NOUN
fsr-3863	14	13	plans	plan	VERB
fsr-3863	14	14	that	that	PRON
fsr-3863	14	15	have	have	AUX
fsr-3863	14	16	been	be	AUX
fsr-3863	14	17	developed	develop	VERB
fsr-3863	14	18	since	since	SCONJ
fsr-3863	14	19	1987	1987	NUM
fsr-3863	14	20	into	into	ADP
fsr-3863	14	21	three	three	NUM
fsr-3863	14	22	group	group	NOUN
fsr-3863	14	23	that	that	PRON
fsr-3863	14	24	they	they	PRON
fsr-3863	14	25	call	call	VERB
fsr-3863	14	26	contract	contract	NOUN
fsr-3863	14	27	,	,	PUNCT
fsr-3863	14	28	tuition	tuition	NOUN
fsr-3863	14	29	credit	credit	NOUN
fsr-3863	14	30	,	,	PUNCT
fsr-3863	14	31	and	and	CCONJ
fsr-3863	14	32	certificate	certificate	NOUN
fsr-3863	14	33	plans	plan	NOUN
fsr-3863	14	34	.	.	PUNCT
fsr-3863	15	1	they	they	PRON
fsr-3863	15	2	apply	apply	VERB
fsr-3863	15	3	a	a	DET
fsr-3863	15	4	surplus	surplus	ADJ
fsr-3863	15	5	framework	framework	NOUN
fsr-3863	15	6	model	model	NOUN
fsr-3863	15	7	to	to	ADP
fsr-3863	15	8	managing	manage	VERB
fsr-3863	15	9	the	the	DET
fsr-3863	15	10	tuition	tuition	NOUN
fsr-3863	15	11	risk	risk	NOUN
fsr-3863	15	12	faced	face	VERB
fsr-3863	15	13	by	by	ADP
fsr-3863	15	14	these	these	DET
fsr-3863	15	15	state	state	NOUN
fsr-3863	15	16	plans	plan	NOUN
fsr-3863	15	17	and	and	CCONJ
fsr-3863	15	18	suggest	suggest	VERB
fsr-3863	15	19	that	that	SCONJ
fsr-3863	15	20	it	it	PRON
fsr-3863	15	21	can	can	AUX
fsr-3863	15	22	be	be	AUX
fsr-3863	15	23	used	use	VERB
fsr-3863	15	24	by	by	ADP
fsr-3863	15	25	individuals	individual	NOUN
fsr-3863	15	26	in	in	ADP
fsr-3863	15	27	allocating	allocate	VERB
fsr-3863	15	28	their	their	PRON
fsr-3863	15	29	assets	asset	NOUN
fsr-3863	15	30	that	that	PRON
fsr-3863	15	31	are	be	AUX
fsr-3863	15	32	designated	designate	VERB
fsr-3863	15	33	for	for	ADP
fsr-3863	15	34	college	college	NOUN
fsr-3863	15	35	costs	cost	NOUN
fsr-3863	15	36	.	.	PUNCT
fsr-3863	16	1	andy	andy	PROPN
fsr-3863	16	2	saporoschenko	saporoschenko	PROPN
fsr-3863	16	3	tests	test	VERB
fsr-3863	16	4	the	the	DET
fsr-3863	16	5	impact	impact	NOUN
fsr-3863	16	6	of	of	ADP
fsr-3863	16	7	dividend	dividend	NOUN
fsr-3863	16	8	reinvestment	reinvestment	NOUN
fsr-3863	16	9	plans	plan	NOUN
fsr-3863	16	10	(	(	PUNCT
fsr-3863	16	11	drips	drip	NOUN
fsr-3863	16	12	)	)	PUNCT
fsr-3863	16	13	on	on	ADP
fsr-3863	16	14	the	the	DET
fsr-3863	16	15	karen	karen	PROPN
fsr-3863	16	16	eilers	eilers	PROPN
fsr-3863	16	17	lahey	lahey	PROPN
fsr-3863	16	18	,	,	PUNCT
fsr-3863	16	19	the	the	DET
fsr-3863	16	20	university	university	PROPN
fsr-3863	16	21	of	of	ADP
fsr-3863	16	22	akron	akron	PROPN
fsr-3863	16	23	,	,	PUNCT
fsr-3863	16	24	college	college	NOUN
fsr-3863	16	25	of	of	ADP
fsr-3863	16	26	business	business	PROPN
fsr-3863	16	27	administration	administration	PROPN
fsr-3863	16	28	,	,	PUNCT
fsr-3863	16	29	department	department	NOUN
fsr-3863	16	30	of	of	ADP
fsr-3863	16	31	finance	finance	PROPN
fsr-3863	16	32	,	,	PUNCT
fsr-3863	16	33	akron	akron	NOUN
fsr-3863	16	34	,	,	PUNCT
fsr-3863	16	35	oh	oh	INTJ
fsr-3863	16	36	44325	44325	NUM
fsr-3863	16	37	-	-	SYM
fsr-3863	16	38	4803	4803	NUM
fsr-3863	16	39	.	.	PUNCT
fsr-3863	17	1	financial	financial	ADJ
fsr-3863	17	2	services	service	NOUN
fsr-3863	17	3	review	review	VERB
fsr-3863	17	4	7	7	NUM
fsr-3863	17	5	(	(	PUNCT
fsr-3863	17	6	1998	1998	NUM
fsr-3863	17	7	)	)	PUNCT
fsr-3863	17	8	vii	vii	PROPN
fsr-3863	17	9	–	–	PUNCT
fsr-3863	17	10	viii	viii	ADJ
fsr-3863	17	11	1057	1057	NUM
fsr-3863	17	12	-	-	SYM
fsr-3863	17	13	0810/98/$	0810/98/$	NUM
fsr-3863	17	14	–	–	PUNCT
fsr-3863	17	15	see	see	VERB
fsr-3863	17	16	front	front	ADJ
fsr-3863	17	17	matter	matter	NOUN
fsr-3863	17	18	©	©	PROPN
fsr-3863	17	19	1999	1999	NUM
fsr-3863	17	20	elsevier	elsevier	PROPN
fsr-3863	17	21	science	science	PROPN
fsr-3863	17	22	inc	inc	PROPN
fsr-3863	17	23	.	.	PUNCT
fsr-3863	18	1	all	all	DET
fsr-3863	18	2	rights	right	NOUN
fsr-3863	18	3	reserved	reserve	VERB
fsr-3863	18	4	.	.	PUNCT
fsr-3863	19	1	pii	pii	NOUN
fsr-3863	19	2	:	:	PUNCT
fsr-3863	19	3	s1057	s1057	NOUN
fsr-3863	19	4	-	-	PUNCT
fsr-3863	19	5	0810(99)00016	0810(99)00016	NUM
fsr-3863	19	6	-	-	PUNCT
fsr-3863	19	7	5	5	NUM
fsr-3863	19	8	firm	firm	NOUN
fsr-3863	19	9	’s	’s	PART
fsr-3863	19	10	value	value	NOUN
fsr-3863	19	11	and	and	CCONJ
fsr-3863	19	12	efficiency	efficiency	NOUN
fsr-3863	19	13	.	.	PUNCT
fsr-3863	20	1	he	he	PRON
fsr-3863	20	2	is	be	AUX
fsr-3863	20	3	concerned	concern	VERB
fsr-3863	20	4	with	with	ADP
fsr-3863	20	5	the	the	DET
fsr-3863	20	6	issue	issue	NOUN
fsr-3863	20	7	of	of	ADP
fsr-3863	20	8	the	the	DET
fsr-3863	20	9	cheap	cheap	ADJ
fsr-3863	20	10	source	source	NOUN
fsr-3863	20	11	of	of	ADP
fsr-3863	20	12	outside	outside	ADJ
fsr-3863	20	13	financing	financing	NOUN
fsr-3863	20	14	that	that	PRON
fsr-3863	20	15	reinvested	reinveste	VERB
fsr-3863	20	16	dividends	dividend	NOUN
fsr-3863	20	17	provide	provide	VERB
fsr-3863	20	18	to	to	ADP
fsr-3863	20	19	firms	firm	NOUN
fsr-3863	20	20	that	that	PRON
fsr-3863	20	21	have	have	VERB
fsr-3863	20	22	this	this	DET
fsr-3863	20	23	type	type	NOUN
fsr-3863	20	24	of	of	ADP
fsr-3863	20	25	plan	plan	NOUN
fsr-3863	20	26	.	.	PUNCT
fsr-3863	21	1	a	a	DET
fsr-3863	21	2	description	description	NOUN
fsr-3863	21	3	of	of	ADP
fsr-3863	21	4	drips	drip	NOUN
fsr-3863	21	5	is	be	AUX
fsr-3863	21	6	provided	provide	VERB
fsr-3863	21	7	with	with	ADP
fsr-3863	21	8	an	an	DET
fsr-3863	21	9	analysis	analysis	NOUN
fsr-3863	21	10	of	of	ADP
fsr-3863	21	11	the	the	DET
fsr-3863	21	12	industry	industry	NOUN
fsr-3863	21	13	distribution	distribution	NOUN
fsr-3863	21	14	of	of	ADP
fsr-3863	21	15	this	this	DET
fsr-3863	21	16	type	type	NOUN
fsr-3863	21	17	of	of	ADP
fsr-3863	21	18	individual	individual	ADJ
fsr-3863	21	19	investor	investor	NOUN
fsr-3863	21	20	benefit	benefit	NOUN
fsr-3863	21	21	and	and	CCONJ
fsr-3863	21	22	previous	previous	ADJ
fsr-3863	21	23	research	research	NOUN
fsr-3863	21	24	.	.	PUNCT
fsr-3863	22	1	his	his	PRON
fsr-3863	22	2	results	result	NOUN
fsr-3863	22	3	indicate	indicate	VERB
fsr-3863	22	4	that	that	SCONJ
fsr-3863	22	5	there	there	PRON
fsr-3863	22	6	is	be	VERB
fsr-3863	22	7	no	no	DET
fsr-3863	22	8	statistical	statistical	ADJ
fsr-3863	22	9	difference	difference	NOUN
fsr-3863	22	10	in	in	ADP
fsr-3863	22	11	the	the	DET
fsr-3863	22	12	value	value	NOUN
fsr-3863	22	13	of	of	ADP
fsr-3863	22	14	firms	firm	NOUN
fsr-3863	22	15	that	that	PRON
fsr-3863	22	16	have	have	VERB
fsr-3863	22	17	drips	drip	NOUN
fsr-3863	22	18	versus	versus	ADP
fsr-3863	22	19	those	those	PRON
fsr-3863	22	20	that	that	PRON
fsr-3863	22	21	do	do	AUX
fsr-3863	22	22	not	not	PART
fsr-3863	22	23	have	have	VERB
fsr-3863	22	24	the	the	DET
fsr-3863	22	25	plans	plan	NOUN
fsr-3863	22	26	.	.	PUNCT
fsr-3863	23	1	larger	large	ADJ
fsr-3863	23	2	firms	firm	NOUN
fsr-3863	23	3	are	be	AUX
fsr-3863	23	4	more	more	ADV
fsr-3863	23	5	likely	likely	ADJ
fsr-3863	23	6	to	to	PART
fsr-3863	23	7	have	have	VERB
fsr-3863	23	8	drips	drip	NOUN
fsr-3863	23	9	,	,	PUNCT
fsr-3863	23	10	which	which	PRON
fsr-3863	23	11	supports	support	VERB
fsr-3863	23	12	his	his	PRON
fsr-3863	23	13	bookkeeping	bookkeeping	NOUN
fsr-3863	23	14	rationale	rationale	NOUN
fsr-3863	23	15	to	to	PART
fsr-3863	23	16	explain	explain	VERB
fsr-3863	23	17	the	the	DET
fsr-3863	23	18	existence	existence	NOUN
fsr-3863	23	19	of	of	ADP
fsr-3863	23	20	these	these	DET
fsr-3863	23	21	plans	plan	NOUN
fsr-3863	23	22	.	.	PUNCT
fsr-3863	24	1	as	as	SCONJ
fsr-3863	24	2	the	the	DET
fsr-3863	24	3	population	population	NOUN
fsr-3863	24	4	in	in	ADP
fsr-3863	24	5	the	the	DET
fsr-3863	24	6	united	united	PROPN
fsr-3863	24	7	states	states	PROPN
fsr-3863	24	8	increases	increase	VERB
fsr-3863	24	9	in	in	ADP
fsr-3863	24	10	age	age	NOUN
fsr-3863	24	11	,	,	PUNCT
fsr-3863	24	12	planning	plan	VERB
fsr-3863	24	13	for	for	ADP
fsr-3863	24	14	retirement	retirement	NOUN
fsr-3863	24	15	housing	housing	NOUN
fsr-3863	24	16	becomes	become	VERB
fsr-3863	24	17	a	a	DET
fsr-3863	24	18	more	more	ADV
fsr-3863	24	19	critical	critical	ADJ
fsr-3863	24	20	issue	issue	NOUN
fsr-3863	24	21	for	for	ADP
fsr-3863	24	22	all	all	DET
fsr-3863	24	23	investors	investor	NOUN
fsr-3863	24	24	.	.	PUNCT
fsr-3863	25	1	karen	karen	PROPN
fsr-3863	25	2	m.	m.	PROPN
fsr-3863	25	3	gibler	gibler	PROPN
fsr-3863	25	4	,	,	PUNCT
fsr-3863	25	5	george	george	PROPN
fsr-3863	25	6	p.	p.	PROPN
fsr-3863	25	7	mochis	mochis	PROPN
fsr-3863	25	8	and	and	CCONJ
fsr-3863	25	9	euehun	euehun	PROPN
fsr-3863	25	10	lee	lee	PROPN
fsr-3863	25	11	provide	provide	VERB
fsr-3863	25	12	the	the	DET
fsr-3863	25	13	results	result	NOUN
fsr-3863	25	14	of	of	ADP
fsr-3863	25	15	a	a	DET
fsr-3863	25	16	survey	survey	NOUN
fsr-3863	25	17	of	of	ADP
fsr-3863	25	18	individuals	individual	NOUN
fsr-3863	25	19	who	who	PRON
fsr-3863	25	20	are	be	AUX
fsr-3863	25	21	55	55	NUM
fsr-3863	25	22	years	year	NOUN
fsr-3863	25	23	of	of	ADP
fsr-3863	25	24	age	age	NOUN
fsr-3863	25	25	or	or	CCONJ
fsr-3863	25	26	older	old	ADJ
fsr-3863	25	27	to	to	PART
fsr-3863	25	28	determine	determine	VERB
fsr-3863	25	29	their	their	PRON
fsr-3863	25	30	interest	interest	NOUN
fsr-3863	25	31	in	in	ADP
fsr-3863	25	32	retirement	retirement	NOUN
fsr-3863	25	33	community	community	NOUN
fsr-3863	25	34	housing	housing	NOUN
fsr-3863	25	35	.	.	PUNCT
fsr-3863	26	1	they	they	PRON
fsr-3863	26	2	provide	provide	VERB
fsr-3863	26	3	readers	reader	NOUN
fsr-3863	26	4	with	with	ADP
fsr-3863	26	5	a	a	DET
fsr-3863	26	6	review	review	NOUN
fsr-3863	26	7	of	of	ADP
fsr-3863	26	8	seniors	senior	NOUN
fsr-3863	26	9	housing	housing	NOUN
fsr-3863	26	10	options	option	NOUN
fsr-3863	26	11	that	that	PRON
fsr-3863	26	12	are	be	AUX
fsr-3863	26	13	currently	currently	ADV
fsr-3863	26	14	available	available	ADJ
fsr-3863	26	15	and	and	CCONJ
fsr-3863	26	16	their	their	PRON
fsr-3863	26	17	associated	associated	ADJ
fsr-3863	26	18	costs	cost	NOUN
fsr-3863	26	19	.	.	PUNCT
fsr-3863	27	1	their	their	PRON
fsr-3863	27	2	survey	survey	NOUN
fsr-3863	27	3	provides	provide	VERB
fsr-3863	27	4	insight	insight	NOUN
fsr-3863	27	5	into	into	ADP
fsr-3863	27	6	the	the	DET
fsr-3863	27	7	thoughts	thought	NOUN
fsr-3863	27	8	of	of	ADP
fsr-3863	27	9	those	those	PRON
fsr-3863	27	10	near	near	ADP
fsr-3863	27	11	retirement	retirement	NOUN
fsr-3863	27	12	or	or	CCONJ
fsr-3863	27	13	already	already	ADV
fsr-3863	27	14	retired	retire	VERB
fsr-3863	27	15	in	in	ADP
fsr-3863	27	16	terms	term	NOUN
fsr-3863	27	17	of	of	ADP
fsr-3863	27	18	desired	desire	VERB
fsr-3863	27	19	characteristics	characteristic	NOUN
fsr-3863	27	20	of	of	ADP
fsr-3863	27	21	retirement	retirement	NOUN
fsr-3863	27	22	communities	community	NOUN
fsr-3863	27	23	and	and	CCONJ
fsr-3863	27	24	why	why	SCONJ
fsr-3863	27	25	they	they	PRON
fsr-3863	27	26	would	would	AUX
fsr-3863	27	27	move	move	VERB
fsr-3863	27	28	to	to	ADP
fsr-3863	27	29	that	that	DET
fsr-3863	27	30	type	type	NOUN
fsr-3863	27	31	of	of	ADP
fsr-3863	27	32	housing	housing	NOUN
fsr-3863	27	33	.	.	PUNCT
fsr-3863	28	1	the	the	DET
fsr-3863	28	2	last	last	ADJ
fsr-3863	28	3	article	article	NOUN
fsr-3863	28	4	by	by	ADP
fsr-3863	28	5	gordon	gordon	PROPN
fsr-3863	28	6	j.	j.	PROPN
fsr-3863	28	7	alexander	alexander	PROPN
fsr-3863	28	8	,	,	PUNCT
fsr-3863	28	9	jonathan	jonathan	PROPN
fsr-3863	28	10	d.	d.	PROPN
fsr-3863	28	11	jones	jones	PROPN
fsr-3863	28	12	,	,	PUNCT
fsr-3863	28	13	and	and	CCONJ
fsr-3863	28	14	peter	peter	PROPN
fsr-3863	28	15	j.	j.	PROPN
fsr-3863	28	16	nigro	nigro	PROPN
fsr-3863	28	17	reports	report	NOUN
fsr-3863	28	18	on	on	ADP
fsr-3863	28	19	a	a	DET
fsr-3863	28	20	survey	survey	NOUN
fsr-3863	28	21	of	of	ADP
fsr-3863	28	22	2,000	2,000	NUM
fsr-3863	28	23	randomly	randomly	ADV
fsr-3863	28	24	selected	select	VERB
fsr-3863	28	25	mutual	mutual	ADJ
fsr-3863	28	26	fund	fund	NOUN
fsr-3863	28	27	investors	investor	NOUN
fsr-3863	28	28	conducted	conduct	VERB
fsr-3863	28	29	for	for	ADP
fsr-3863	28	30	the	the	DET
fsr-3863	28	31	office	office	NOUN
fsr-3863	28	32	of	of	ADP
fsr-3863	28	33	the	the	DET
fsr-3863	28	34	comptroller	comptroller	NOUN
fsr-3863	28	35	of	of	ADP
fsr-3863	28	36	the	the	DET
fsr-3863	28	37	currency	currency	NOUN
fsr-3863	28	38	and	and	CCONJ
fsr-3863	28	39	the	the	DET
fsr-3863	28	40	securities	securities	PROPN
fsr-3863	28	41	and	and	CCONJ
fsr-3863	28	42	exchange	exchange	PROPN
fsr-3863	28	43	commission	commission	PROPN
fsr-3863	28	44	.	.	PUNCT
fsr-3863	29	1	the	the	DET
fsr-3863	29	2	results	result	NOUN
fsr-3863	29	3	strongly	strongly	ADV
fsr-3863	29	4	suggest	suggest	VERB
fsr-3863	29	5	that	that	SCONJ
fsr-3863	29	6	efforts	effort	NOUN
fsr-3863	29	7	at	at	ADP
fsr-3863	29	8	improving	improve	VERB
fsr-3863	29	9	the	the	DET
fsr-3863	29	10	financial	financial	ADJ
fsr-3863	29	11	literacy	literacy	NOUN
fsr-3863	29	12	of	of	ADP
fsr-3863	29	13	mutual	mutual	ADJ
fsr-3863	29	14	fund	fund	NOUN
fsr-3863	29	15	investors	investor	NOUN
fsr-3863	29	16	are	be	AUX
fsr-3863	29	17	needed	need	VERB
fsr-3863	29	18	.	.	PUNCT
fsr-3863	30	1	this	this	PRON
fsr-3863	30	2	is	be	AUX
fsr-3863	30	3	particularly	particularly	ADV
fsr-3863	30	4	important	important	ADJ
fsr-3863	30	5	in	in	ADP
fsr-3863	30	6	light	light	NOUN
fsr-3863	30	7	of	of	ADP
fsr-3863	30	8	the	the	DET
fsr-3863	30	9	ever	ever	ADV
fsr-3863	30	10	increasing	increase	VERB
fsr-3863	30	11	number	number	NOUN
fsr-3863	30	12	of	of	ADP
fsr-3863	30	13	individual	individual	ADJ
fsr-3863	30	14	investors	investor	NOUN
fsr-3863	30	15	who	who	PRON
fsr-3863	30	16	trade	trade	VERB
fsr-3863	30	17	in	in	ADP
fsr-3863	30	18	financial	financial	ADJ
fsr-3863	30	19	markets	market	NOUN
fsr-3863	30	20	today	today	NOUN
fsr-3863	30	21	.	.	PUNCT
fsr-3863	31	1	viii	viii	PROPN
fsr-3863	31	2	k.	k.	PROPN
fsr-3863	31	3	eilers	eilers	PROPN
fsr-3863	31	4	lahey	lahey	PROPN
fsr-3863	31	5	/	/	SYM
fsr-3863	31	6	financial	financial	ADJ
fsr-3863	31	7	services	service	NOUN
fsr-3863	31	8	review	review	VERB
fsr-3863	31	9	7	7	NUM
fsr-3863	31	10	(	(	PUNCT
fsr-3863	31	11	1998	1998	NUM
fsr-3863	31	12	)	)	PUNCT
fsr-3863	32	1	vii	vii	PROPN
fsr-3863	32	2	–	–	PUNCT
fsr-3863	32	3	viii	viii	ADJ