id	sid	tid	token	lemma	pos
fsr-3907	1	1	pii	pii	PROPN
fsr-3907	1	2	:	:	PUNCT
fsr-3907	1	3	s1057	s1057	NOUN
fsr-3907	1	4	-	-	PUNCT
fsr-3907	1	5	0810(00)00053	0810(00)00053	NUM
fsr-3907	1	6	-	-	PUNCT
fsr-3907	1	7	6	6	NUM
fsr-3907	1	8	the	the	DET
fsr-3907	1	9	impact	impact	NOUN
fsr-3907	1	10	of	of	ADP
fsr-3907	1	11	the	the	DET
fsr-3907	1	12	pension	pension	NOUN
fsr-3907	1	13	fund	fund	NOUN
fsr-3907	1	14	on	on	ADP
fsr-3907	1	15	the	the	DET
fsr-3907	1	16	decision	decision	NOUN
fsr-3907	1	17	to	to	PART
fsr-3907	1	18	work	work	VERB
fsr-3907	1	19	one	one	NUM
fsr-3907	1	20	more	more	ADJ
fsr-3907	1	21	year	year	NOUN
fsr-3907	1	22	<	<	X
fsr-3907	1	23	walt	walt	PROPN
fsr-3907	1	24	woerheide	woerheide	PROPN
fsr-3907	1	25	*	*	PROPN
fsr-3907	1	26	rochester	rochester	PROPN
fsr-3907	1	27	institute	institute	PROPN
fsr-3907	1	28	of	of	ADP
fsr-3907	1	29	technology	technology	PROPN
fsr-3907	1	30	,	,	PUNCT
fsr-3907	1	31	108	108	NUM
fsr-3907	1	32	lomb	lomb	NOUN
fsr-3907	1	33	memorial	memorial	ADJ
fsr-3907	1	34	drive	drive	NOUN
fsr-3907	1	35	,	,	PUNCT
fsr-3907	1	36	rochester	rochester	PROPN
fsr-3907	1	37	,	,	PUNCT
fsr-3907	1	38	ny	ny	PROPN
fsr-3907	1	39	14623	14623	NUM
fsr-3907	1	40	-	-	SYM
fsr-3907	1	41	5608	5608	NUM
fsr-3907	1	42	,	,	PUNCT
fsr-3907	1	43	usa	usa	PROPN
fsr-3907	1	44	received	receive	VERB
fsr-3907	1	45	14	14	NUM
fsr-3907	1	46	march	march	PROPN
fsr-3907	1	47	2000	2000	NUM
fsr-3907	1	48	abstract	abstract	NOUN
fsr-3907	1	49	the	the	DET
fsr-3907	1	50	decision	decision	NOUN
fsr-3907	1	51	to	to	PART
fsr-3907	1	52	retire	retire	VERB
fsr-3907	1	53	or	or	CCONJ
fsr-3907	1	54	work	work	VERB
fsr-3907	1	55	one	one	NUM
fsr-3907	1	56	more	more	ADJ
fsr-3907	1	57	year	year	NOUN
fsr-3907	1	58	is	be	AUX
fsr-3907	1	59	quite	quite	ADV
fsr-3907	1	60	complex	complex	ADJ
fsr-3907	1	61	.	.	PUNCT
fsr-3907	2	1	one	one	NUM
fsr-3907	2	2	factor	factor	NOUN
fsr-3907	2	3	that	that	PRON
fsr-3907	2	4	plays	play	VERB
fsr-3907	2	5	a	a	DET
fsr-3907	2	6	role	role	NOUN
fsr-3907	2	7	in	in	ADP
fsr-3907	2	8	this	this	DET
fsr-3907	2	9	decision	decision	NOUN
fsr-3907	2	10	is	be	AUX
fsr-3907	2	11	the	the	DET
fsr-3907	2	12	net	net	ADJ
fsr-3907	2	13	salary	salary	NOUN
fsr-3907	2	14	derived	derive	VERB
fsr-3907	2	15	from	from	ADP
fsr-3907	2	16	working	work	VERB
fsr-3907	2	17	one	one	NUM
fsr-3907	2	18	more	more	ADJ
fsr-3907	2	19	year	year	NOUN
fsr-3907	2	20	.	.	PUNCT
fsr-3907	3	1	the	the	DET
fsr-3907	3	2	type	type	NOUN
fsr-3907	3	3	of	of	ADP
fsr-3907	3	4	pension	pension	NOUN
fsr-3907	3	5	a	a	DET
fsr-3907	3	6	person	person	NOUN
fsr-3907	3	7	has	have	VERB
fsr-3907	3	8	,	,	PUNCT
fsr-3907	3	9	defined	define	VERB
fsr-3907	3	10	benefit	benefit	NOUN
fsr-3907	3	11	or	or	CCONJ
fsr-3907	3	12	defined	define	VERB
fsr-3907	3	13	contribution	contribution	NOUN
fsr-3907	3	14	,	,	PUNCT
fsr-3907	3	15	will	will	AUX
fsr-3907	3	16	influence	influence	VERB
fsr-3907	3	17	whether	whether	SCONJ
fsr-3907	3	18	the	the	DET
fsr-3907	3	19	net	net	ADJ
fsr-3907	3	20	salary	salary	NOUN
fsr-3907	3	21	is	be	AUX
fsr-3907	3	22	larger	large	ADJ
fsr-3907	3	23	than	than	ADP
fsr-3907	3	24	,	,	PUNCT
fsr-3907	3	25	equal	equal	ADJ
fsr-3907	3	26	to	to	ADP
fsr-3907	3	27	,	,	PUNCT
fsr-3907	3	28	or	or	CCONJ
fsr-3907	3	29	less	less	ADJ
fsr-3907	3	30	than	than	ADP
fsr-3907	3	31	the	the	DET
fsr-3907	3	32	stated	state	VERB
fsr-3907	3	33	salary	salary	NOUN
fsr-3907	3	34	.	.	PUNCT
fsr-3907	4	1	the	the	PRON
fsr-3907	4	2	larger	large	ADJ
fsr-3907	4	3	the	the	DET
fsr-3907	4	4	net	net	ADJ
fsr-3907	4	5	salary	salary	NOUN
fsr-3907	4	6	relative	relative	ADJ
fsr-3907	4	7	to	to	ADP
fsr-3907	4	8	the	the	DET
fsr-3907	4	9	stated	state	VERB
fsr-3907	4	10	salary	salary	NOUN
fsr-3907	4	11	,	,	PUNCT
fsr-3907	4	12	the	the	PRON
fsr-3907	4	13	more	more	ADV
fsr-3907	4	14	likely	likely	ADJ
fsr-3907	4	15	an	an	DET
fsr-3907	4	16	employee	employee	NOUN
fsr-3907	4	17	is	be	AUX
fsr-3907	4	18	to	to	PART
fsr-3907	4	19	continue	continue	VERB
fsr-3907	4	20	working	work	VERB
fsr-3907	4	21	.	.	PUNCT
fsr-3907	5	1	this	this	DET
fsr-3907	5	2	paper	paper	NOUN
fsr-3907	5	3	defines	define	VERB
fsr-3907	5	4	the	the	DET
fsr-3907	5	5	net	net	ADJ
fsr-3907	5	6	salary	salary	NOUN
fsr-3907	5	7	percentage	percentage	NOUN
fsr-3907	5	8	for	for	ADP
fsr-3907	5	9	each	each	DET
fsr-3907	5	10	type	type	NOUN
fsr-3907	5	11	of	of	ADP
fsr-3907	5	12	pension	pension	NOUN
fsr-3907	5	13	plan	plan	NOUN
fsr-3907	5	14	and	and	CCONJ
fsr-3907	5	15	looks	look	VERB
fsr-3907	5	16	at	at	ADP
fsr-3907	5	17	empirical	empirical	ADJ
fsr-3907	5	18	estimates	estimate	NOUN
fsr-3907	5	19	for	for	ADP
fsr-3907	5	20	these	these	DET
fsr-3907	5	21	values	value	NOUN
fsr-3907	5	22	.	.	PUNCT
fsr-3907	6	1	©	©	ADP
fsr-3907	6	2	2000	2000	NUM
fsr-3907	6	3	elsevier	elsevier	PROPN
fsr-3907	6	4	science	science	PROPN
fsr-3907	6	5	inc	inc	PROPN
fsr-3907	6	6	.	.	PUNCT
fsr-3907	7	1	all	all	DET
fsr-3907	7	2	rights	right	NOUN
fsr-3907	7	3	reserved	reserve	VERB
fsr-3907	7	4	.	.	PUNCT
fsr-3907	8	1	jel	jel	PROPN
fsr-3907	8	2	classification	classification	PROPN
fsr-3907	8	3	:	:	PUNCT
fsr-3907	8	4	g23	g23	NOUN
fsr-3907	8	5	;	;	PUNCT
fsr-3907	8	6	j33	j33	NOUN
fsr-3907	8	7	keywords	keyword	NOUN
fsr-3907	8	8	:	:	PUNCT
fsr-3907	8	9	pension	pension	NOUN
fsr-3907	8	10	;	;	PUNCT
fsr-3907	8	11	defined	define	VERB
fsr-3907	8	12	contribution	contribution	NOUN
fsr-3907	8	13	;	;	PUNCT
fsr-3907	8	14	defined	define	VERB
fsr-3907	8	15	benefit	benefit	NOUN
fsr-3907	8	16	;	;	PUNCT
fsr-3907	8	17	retirement	retirement	NOUN
fsr-3907	8	18	;	;	PUNCT
fsr-3907	8	19	net	net	ADJ
fsr-3907	8	20	salary	salary	NOUN
fsr-3907	8	21	1	1	NUM
fsr-3907	8	22	.	.	PUNCT
fsr-3907	8	23	introduction	introduction	NOUN
fsr-3907	8	24	a	a	DET
fsr-3907	8	25	critical	critical	ADJ
fsr-3907	8	26	decision	decision	NOUN
fsr-3907	8	27	we	we	PRON
fsr-3907	8	28	all	all	PRON
fsr-3907	8	29	must	must	AUX
fsr-3907	8	30	make	make	VERB
fsr-3907	8	31	is	be	AUX
fsr-3907	8	32	the	the	DET
fsr-3907	8	33	age	age	NOUN
fsr-3907	8	34	at	at	ADP
fsr-3907	8	35	which	which	PRON
fsr-3907	8	36	we	we	PRON
fsr-3907	8	37	will	will	AUX
fsr-3907	8	38	retire	retire	VERB
fsr-3907	8	39	.	.	PUNCT
fsr-3907	9	1	the	the	DET
fsr-3907	9	2	retirement	retirement	NOUN
fsr-3907	9	3	age	age	NOUN
fsr-3907	9	4	is	be	AUX
fsr-3907	9	5	often	often	ADV
fsr-3907	9	6	treated	treat	VERB
fsr-3907	9	7	in	in	ADP
fsr-3907	9	8	economic	economic	ADJ
fsr-3907	9	9	models	model	NOUN
fsr-3907	9	10	as	as	ADP
fsr-3907	9	11	one	one	NUM
fsr-3907	9	12	that	that	PRON
fsr-3907	9	13	is	be	AUX
fsr-3907	9	14	known	know	VERB
fsr-3907	9	15	with	with	ADP
fsr-3907	9	16	certainty	certainty	NOUN
fsr-3907	9	17	(	(	PUNCT
fsr-3907	9	18	modigliani	modigliani	PROPN
fsr-3907	9	19	&	&	CCONJ
fsr-3907	9	20	brumberg	brumberg	PROPN
fsr-3907	9	21	,	,	PUNCT
fsr-3907	9	22	1954	1954	NUM
fsr-3907	9	23	)	)	PUNCT
fsr-3907	9	24	.	.	PUNCT
fsr-3907	10	1	many	many	ADJ
fsr-3907	10	2	financial	financial	ADJ
fsr-3907	10	3	planning	planning	NOUN
fsr-3907	10	4	models	model	NOUN
fsr-3907	10	5	have	have	VERB
fsr-3907	10	6	the	the	DET
fsr-3907	10	7	worker	worker	NOUN
fsr-3907	10	8	designate	designate	VERB
fsr-3907	10	9	a	a	DET
fsr-3907	10	10	retirement	retirement	NOUN
fsr-3907	10	11	date	date	NOUN
fsr-3907	10	12	,	,	PUNCT
fsr-3907	10	13	and	and	CCONJ
fsr-3907	10	14	then	then	ADV
fsr-3907	10	15	project	project	VERB
fsr-3907	10	16	what	what	PRON
fsr-3907	10	17	a	a	DET
fsr-3907	10	18	worker	worker	NOUN
fsr-3907	10	19	’s	’s	PART
fsr-3907	10	20	retirement	retirement	NOUN
fsr-3907	10	21	income	income	NOUN
fsr-3907	10	22	would	would	AUX
fsr-3907	10	23	have	have	VERB
fsr-3907	10	24	to	to	PART
fsr-3907	10	25	be	be	AUX
fsr-3907	10	26	to	to	PART
fsr-3907	10	27	sustain	sustain	VERB
fsr-3907	10	28	the	the	DET
fsr-3907	10	29	lifestyle	lifestyle	NOUN
fsr-3907	10	30	during	during	ADP
fsr-3907	10	31	retirement	retirement	NOUN
fsr-3907	10	32	to	to	PART
fsr-3907	10	33	which	which	PRON
fsr-3907	10	34	he	he	PRON
fsr-3907	10	35	or	or	CCONJ
fsr-3907	10	36	she	she	PRON
fsr-3907	10	37	is	be	AUX
fsr-3907	10	38	accustomed	accustom	VERB
fsr-3907	10	39	.	.	PUNCT
fsr-3907	11	1	the	the	DET
fsr-3907	11	2	most	most	ADV
fsr-3907	11	3	popularly	popularly	ADV
fsr-3907	11	4	quoted	quote	VERB
fsr-3907	11	5	rules	rule	NOUN
fsr-3907	11	6	<	<	X
fsr-3907	11	7	the	the	DET
fsr-3907	11	8	work	work	NOUN
fsr-3907	11	9	on	on	ADP
fsr-3907	11	10	this	this	DET
fsr-3907	11	11	paper	paper	NOUN
fsr-3907	11	12	was	be	AUX
fsr-3907	11	13	funded	fund	VERB
fsr-3907	11	14	in	in	ADP
fsr-3907	11	15	part	part	NOUN
fsr-3907	11	16	by	by	ADP
fsr-3907	11	17	a	a	DET
fsr-3907	11	18	summer	summer	NOUN
fsr-3907	11	19	research	research	NOUN
fsr-3907	11	20	grant	grant	NOUN
fsr-3907	11	21	from	from	ADP
fsr-3907	11	22	the	the	DET
fsr-3907	11	23	rit	rit	PROPN
fsr-3907	11	24	college	college	PROPN
fsr-3907	11	25	of	of	ADP
fsr-3907	11	26	business	business	NOUN
fsr-3907	11	27	.	.	PUNCT
fsr-3907	12	1	*	*	PUNCT
fsr-3907	12	2	corresponding	correspond	VERB
fsr-3907	12	3	author	author	NOUN
fsr-3907	12	4	.	.	PUNCT
fsr-3907	13	1	tel.:11	tel.:11	ADJ
fsr-3907	13	2	-	-	PUNCT
fsr-3907	13	3	716	716	NUM
fsr-3907	13	4	-	-	SYM
fsr-3907	13	5	475	475	NUM
fsr-3907	13	6	-	-	NUM
fsr-3907	13	7	5268	5268	NUM
fsr-3907	13	8	;	;	PUNCT
fsr-3907	13	9	fax:11	fax:11	NOUN
fsr-3907	13	10	-	-	PUNCT
fsr-3907	13	11	716	716	NUM
fsr-3907	13	12	-	-	SYM
fsr-3907	13	13	475	475	NUM
fsr-3907	13	14	-	-	PUNCT
fsr-3907	13	15	6920	6920	NUM
fsr-3907	13	16	.	.	PUNCT
fsr-3907	14	1	e	e	X
fsr-3907	14	2	-	-	NOUN
fsr-3907	14	3	mail	mail	NOUN
fsr-3907	14	4	address:wjwbbu@rit.edu	address:wjwbbu@rit.edu	PROPN
fsr-3907	14	5	(	(	PUNCT
fsr-3907	14	6	w.	w.	PROPN
fsr-3907	14	7	woerheide	woerheide	PROPN
fsr-3907	14	8	)	)	PUNCT
fsr-3907	14	9	.	.	PUNCT
fsr-3907	15	1	financial	financial	ADJ
fsr-3907	15	2	services	service	NOUN
fsr-3907	15	3	review	review	VERB
fsr-3907	15	4	9	9	NUM
fsr-3907	15	5	(	(	PUNCT
fsr-3907	15	6	2000	2000	NUM
fsr-3907	15	7	)	)	PUNCT
fsr-3907	15	8	17–31	17–31	NUM
fsr-3907	15	9	1057	1057	NUM
fsr-3907	15	10	-	-	SYM
fsr-3907	15	11	0810/00/$	0810/00/$	NUM
fsr-3907	15	12	–	–	PUNCT
fsr-3907	15	13	see	see	VERB
fsr-3907	15	14	front	front	ADJ
fsr-3907	15	15	matter	matter	NOUN
fsr-3907	16	1	©	©	PROPN
fsr-3907	16	2	2000	2000	NUM
fsr-3907	16	3	elsevier	elsevier	PROPN
fsr-3907	16	4	science	science	PROPN
fsr-3907	16	5	inc	inc	PROPN
fsr-3907	16	6	.	.	PUNCT
fsr-3907	17	1	all	all	DET
fsr-3907	17	2	rights	right	NOUN
fsr-3907	17	3	reserved	reserve	VERB
fsr-3907	17	4	.	.	PUNCT
fsr-3907	18	1	pii	pii	NOUN
fsr-3907	18	2	:	:	PUNCT
fsr-3907	18	3	s1057	s1057	NOUN
fsr-3907	18	4	-	-	PUNCT
fsr-3907	18	5	0810(00)00053	0810(00)00053	NUM
fsr-3907	18	6	-	-	PUNCT
fsr-3907	18	7	6	6	NUM
fsr-3907	18	8	of	of	ADP
fsr-3907	18	9	thumb	thumb	NOUN
fsr-3907	18	10	are	be	AUX
fsr-3907	18	11	that	that	SCONJ
fsr-3907	18	12	a	a	DET
fsr-3907	18	13	worker	worker	NOUN
fsr-3907	18	14	would	would	AUX
fsr-3907	18	15	need	need	VERB
fsr-3907	18	16	a	a	DET
fsr-3907	18	17	retirement	retirement	NOUN
fsr-3907	18	18	income	income	NOUN
fsr-3907	18	19	equal	equal	ADJ
fsr-3907	18	20	to	to	ADP
fsr-3907	18	21	60	60	NUM
fsr-3907	18	22	to	to	PART
fsr-3907	18	23	70	70	NUM
fsr-3907	18	24	%	%	NOUN
fsr-3907	18	25	of	of	ADP
fsr-3907	18	26	preretirement	preretirement	ADJ
fsr-3907	18	27	income	income	NOUN
fsr-3907	18	28	(	(	PUNCT
fsr-3907	18	29	see	see	VERB
fsr-3907	18	30	,	,	PUNCT
fsr-3907	18	31	e.g.	e.g.	ADV
fsr-3907	18	32	,	,	PUNCT
fsr-3907	18	33	wiatrowski	wiatrowski	VERB
fsr-3907	18	34	,	,	PUNCT
fsr-3907	18	35	1993	1993	NUM
fsr-3907	18	36	)	)	PUNCT
fsr-3907	18	37	.	.	PUNCT
fsr-3907	19	1	this	this	PRON
fsr-3907	19	2	is	be	AUX
fsr-3907	19	3	known	know	VERB
fsr-3907	19	4	as	as	ADP
fsr-3907	19	5	the	the	DET
fsr-3907	19	6	replacement	replacement	NOUN
fsr-3907	19	7	ratio	ratio	NOUN
fsr-3907	19	8	.	.	PUNCT
fsr-3907	20	1	empirical	empirical	ADJ
fsr-3907	20	2	research	research	NOUN
fsr-3907	20	3	suggests	suggest	VERB
fsr-3907	20	4	that	that	SCONJ
fsr-3907	20	5	replacement	replacement	NOUN
fsr-3907	20	6	ratios	ratio	NOUN
fsr-3907	20	7	are	be	AUX
fsr-3907	20	8	a	a	DET
fsr-3907	20	9	function	function	NOUN
fsr-3907	20	10	of	of	ADP
fsr-3907	20	11	the	the	DET
fsr-3907	20	12	level	level	NOUN
fsr-3907	20	13	of	of	ADP
fsr-3907	20	14	income	income	NOUN
fsr-3907	20	15	and	and	CCONJ
fsr-3907	20	16	do	do	AUX
fsr-3907	20	17	not	not	PART
fsr-3907	20	18	appear	appear	VERB
fsr-3907	20	19	to	to	PART
fsr-3907	20	20	exceed	exceed	VERB
fsr-3907	20	21	the	the	DET
fsr-3907	20	22	80	80	NUM
fsr-3907	20	23	%	%	NOUN
fsr-3907	20	24	threshold	threshold	NOUN
fsr-3907	20	25	(	(	PUNCT
fsr-3907	20	26	dexter	dexter	NOUN
fsr-3907	20	27	,	,	PUNCT
fsr-3907	20	28	1984	1984	NUM
fsr-3907	20	29	and	and	CCONJ
fsr-3907	20	30	palmer	palmer	NOUN
fsr-3907	20	31	,	,	PUNCT
fsr-3907	20	32	1989	1989	NUM
fsr-3907	20	33	)	)	PUNCT
fsr-3907	20	34	.	.	PUNCT
fsr-3907	21	1	the	the	DET
fsr-3907	21	2	retirement	retirement	NOUN
fsr-3907	21	3	decision	decision	NOUN
fsr-3907	21	4	can	can	AUX
fsr-3907	21	5	also	also	ADV
fsr-3907	21	6	be	be	AUX
fsr-3907	21	7	viewed	view	VERB
fsr-3907	21	8	as	as	ADP
fsr-3907	21	9	an	an	DET
fsr-3907	21	10	option	option	NOUN
fsr-3907	21	11	.	.	PUNCT
fsr-3907	22	1	that	that	PRON
fsr-3907	22	2	is	be	AUX
fsr-3907	22	3	,	,	PUNCT
fsr-3907	22	4	at	at	ADP
fsr-3907	22	5	the	the	DET
fsr-3907	22	6	start	start	NOUN
fsr-3907	22	7	of	of	ADP
fsr-3907	22	8	each	each	DET
fsr-3907	22	9	year	year	NOUN
fsr-3907	22	10	the	the	DET
fsr-3907	22	11	worker	worker	NOUN
fsr-3907	22	12	decides	decide	VERB
fsr-3907	22	13	whether	whether	SCONJ
fsr-3907	22	14	to	to	PART
fsr-3907	22	15	retire	retire	VERB
fsr-3907	22	16	or	or	CCONJ
fsr-3907	22	17	to	to	PART
fsr-3907	22	18	work	work	VERB
fsr-3907	22	19	one	one	NUM
fsr-3907	22	20	more	more	ADJ
fsr-3907	22	21	year	year	NOUN
fsr-3907	22	22	.	.	PUNCT
fsr-3907	23	1	it	it	PRON
fsr-3907	23	2	is	be	AUX
fsr-3907	23	3	this	this	DET
fsr-3907	23	4	last	last	ADJ
fsr-3907	23	5	approach	approach	NOUN
fsr-3907	23	6	that	that	PRON
fsr-3907	23	7	is	be	AUX
fsr-3907	23	8	taken	take	VERB
fsr-3907	23	9	in	in	ADP
fsr-3907	23	10	this	this	DET
fsr-3907	23	11	paper	paper	NOUN
fsr-3907	23	12	.	.	PUNCT
fsr-3907	24	1	the	the	DET
fsr-3907	24	2	sources	source	NOUN
fsr-3907	24	3	of	of	ADP
fsr-3907	24	4	retirement	retirement	NOUN
fsr-3907	24	5	income	income	NOUN
fsr-3907	24	6	consist	consist	NOUN
fsr-3907	24	7	of	of	ADP
fsr-3907	24	8	three	three	NUM
fsr-3907	24	9	broad	broad	ADJ
fsr-3907	24	10	categories	category	NOUN
fsr-3907	24	11	.	.	PUNCT
fsr-3907	25	1	these	these	PRON
fsr-3907	25	2	are	be	AUX
fsr-3907	25	3	:	:	PUNCT
fsr-3907	25	4	1	1	NUM
fsr-3907	25	5	)	)	PUNCT
fsr-3907	25	6	governmental	governmental	ADJ
fsr-3907	25	7	retirement	retirement	NOUN
fsr-3907	25	8	benefits	benefit	NOUN
fsr-3907	25	9	such	such	ADJ
fsr-3907	25	10	as	as	ADP
fsr-3907	25	11	social	social	ADJ
fsr-3907	25	12	security	security	NOUN
fsr-3907	25	13	,	,	PUNCT
fsr-3907	25	14	2	2	X
fsr-3907	25	15	)	)	PUNCT
fsr-3907	25	16	income	income	NOUN
fsr-3907	25	17	from	from	ADP
fsr-3907	25	18	pensions	pension	NOUN
fsr-3907	25	19	and	and	CCONJ
fsr-3907	25	20	other	other	ADJ
fsr-3907	25	21	tax	tax	NOUN
fsr-3907	25	22	-	-	PUNCT
fsr-3907	25	23	favored	favor	VERB
fsr-3907	25	24	retirement	retirement	NOUN
fsr-3907	25	25	programs	program	NOUN
fsr-3907	25	26	such	such	ADJ
fsr-3907	25	27	as	as	ADP
fsr-3907	25	28	iras	ira	NOUN
fsr-3907	25	29	,	,	PUNCT
fsr-3907	25	30	and	and	CCONJ
fsr-3907	25	31	3	3	X
fsr-3907	25	32	)	)	PUNCT
fsr-3907	25	33	income	income	NOUN
fsr-3907	25	34	from	from	ADP
fsr-3907	25	35	personal	personal	ADJ
fsr-3907	25	36	investments	investment	NOUN
fsr-3907	25	37	.	.	PUNCT
fsr-3907	26	1	people	people	NOUN
fsr-3907	26	2	retiring	retire	VERB
fsr-3907	26	3	would	would	AUX
fsr-3907	26	4	be	be	AUX
fsr-3907	26	5	able	able	ADJ
fsr-3907	26	6	to	to	PART
fsr-3907	26	7	receive	receive	VERB
fsr-3907	26	8	income	income	NOUN
fsr-3907	26	9	from	from	ADP
fsr-3907	26	10	all	all	DET
fsr-3907	26	11	three	three	NUM
fsr-3907	26	12	sources	source	NOUN
fsr-3907	26	13	.	.	PUNCT
fsr-3907	27	1	people	people	NOUN
fsr-3907	27	2	who	who	PRON
fsr-3907	27	3	decide	decide	VERB
fsr-3907	27	4	to	to	PART
fsr-3907	27	5	work	work	VERB
fsr-3907	27	6	one	one	NUM
fsr-3907	27	7	more	more	ADJ
fsr-3907	27	8	year	year	NOUN
fsr-3907	27	9	would	would	AUX
fsr-3907	27	10	receive	receive	VERB
fsr-3907	27	11	their	their	PRON
fsr-3907	27	12	salary	salary	NOUN
fsr-3907	27	13	and	and	CCONJ
fsr-3907	27	14	their	their	PRON
fsr-3907	27	15	projected	project	VERB
fsr-3907	27	16	retirement	retirement	NOUN
fsr-3907	27	17	income	income	NOUN
fsr-3907	27	18	in	in	ADP
fsr-3907	27	19	subsequent	subsequent	ADJ
fsr-3907	27	20	years	year	NOUN
fsr-3907	27	21	would	would	AUX
fsr-3907	27	22	likely	likely	ADV
fsr-3907	27	23	be	be	AUX
fsr-3907	27	24	higher	high	ADJ
fsr-3907	27	25	,	,	PUNCT
fsr-3907	27	26	but	but	CCONJ
fsr-3907	27	27	they	they	PRON
fsr-3907	27	28	would	would	AUX
fsr-3907	27	29	lose	lose	VERB
fsr-3907	27	30	one	one	NUM
fsr-3907	27	31	year	year	NOUN
fsr-3907	27	32	’s	’s	PART
fsr-3907	27	33	worth	worth	NOUN
fsr-3907	27	34	of	of	ADP
fsr-3907	27	35	retirement	retirement	NOUN
fsr-3907	27	36	income	income	NOUN
fsr-3907	27	37	.	.	PUNCT
fsr-3907	28	1	thus	thus	ADV
fsr-3907	28	2	,	,	PUNCT
fsr-3907	28	3	anyone	anyone	PRON
fsr-3907	28	4	deciding	decide	VERB
fsr-3907	28	5	to	to	PART
fsr-3907	28	6	work	work	VERB
fsr-3907	28	7	one	one	NUM
fsr-3907	28	8	more	more	ADJ
fsr-3907	28	9	year	year	NOUN
fsr-3907	28	10	would	would	AUX
fsr-3907	28	11	be	be	AUX
fsr-3907	28	12	earning	earn	VERB
fsr-3907	28	13	a	a	DET
fsr-3907	28	14	“	"	PUNCT
fsr-3907	28	15	net	net	ADJ
fsr-3907	28	16	”	"	PUNCT
fsr-3907	28	17	salary	salary	NOUN
fsr-3907	28	18	equal	equal	ADJ
fsr-3907	28	19	to	to	ADP
fsr-3907	28	20	his	his	PRON
fsr-3907	28	21	or	or	CCONJ
fsr-3907	28	22	her	her	PRON
fsr-3907	28	23	wage	wage	NOUN
fsr-3907	28	24	income	income	NOUN
fsr-3907	28	25	plus	plus	CCONJ
fsr-3907	28	26	the	the	DET
fsr-3907	28	27	present	present	ADJ
fsr-3907	28	28	value	value	NOUN
fsr-3907	28	29	of	of	ADP
fsr-3907	28	30	the	the	DET
fsr-3907	28	31	increase	increase	NOUN
fsr-3907	28	32	in	in	ADP
fsr-3907	28	33	future	future	ADJ
fsr-3907	28	34	retirement	retirement	NOUN
fsr-3907	28	35	income	income	NOUN
fsr-3907	28	36	,	,	PUNCT
fsr-3907	28	37	less	less	ADJ
fsr-3907	28	38	the	the	DET
fsr-3907	28	39	retirement	retirement	NOUN
fsr-3907	28	40	income	income	NOUN
fsr-3907	28	41	he	he	PRON
fsr-3907	28	42	or	or	CCONJ
fsr-3907	28	43	she	she	PRON
fsr-3907	28	44	would	would	AUX
fsr-3907	28	45	have	have	AUX
fsr-3907	28	46	received	receive	VERB
fsr-3907	28	47	in	in	ADP
fsr-3907	28	48	that	that	DET
fsr-3907	28	49	year	year	NOUN
fsr-3907	28	50	.	.	PUNCT
fsr-3907	29	1	the	the	DET
fsr-3907	29	2	decision	decision	NOUN
fsr-3907	29	3	to	to	PART
fsr-3907	29	4	retire	retire	VERB
fsr-3907	29	5	or	or	CCONJ
fsr-3907	29	6	work	work	VERB
fsr-3907	29	7	one	one	NUM
fsr-3907	29	8	more	more	ADJ
fsr-3907	29	9	year	year	NOUN
fsr-3907	29	10	is	be	AUX
fsr-3907	29	11	not	not	PART
fsr-3907	29	12	,	,	PUNCT
fsr-3907	29	13	of	of	ADP
fsr-3907	29	14	course	course	NOUN
fsr-3907	29	15	,	,	PUNCT
fsr-3907	29	16	based	base	VERB
fsr-3907	29	17	solely	solely	ADV
fsr-3907	29	18	on	on	ADP
fsr-3907	29	19	this	this	DET
fsr-3907	29	20	net	net	ADJ
fsr-3907	29	21	salary	salary	NOUN
fsr-3907	29	22	figure	figure	NOUN
fsr-3907	29	23	.	.	PUNCT
fsr-3907	30	1	the	the	DET
fsr-3907	30	2	decision	decision	NOUN
fsr-3907	30	3	to	to	PART
fsr-3907	30	4	retire	retire	VERB
fsr-3907	30	5	requires	require	VERB
fsr-3907	30	6	the	the	DET
fsr-3907	30	7	employee	employee	NOUN
fsr-3907	30	8	to	to	PART
fsr-3907	30	9	compare	compare	VERB
fsr-3907	30	10	the	the	DET
fsr-3907	30	11	utility	utility	NOUN
fsr-3907	30	12	of	of	ADP
fsr-3907	30	13	the	the	DET
fsr-3907	30	14	“	"	PUNCT
fsr-3907	30	15	net	net	ADJ
fsr-3907	30	16	”	"	PUNCT
fsr-3907	30	17	salary	salary	NOUN
fsr-3907	30	18	to	to	ADP
fsr-3907	30	19	the	the	DET
fsr-3907	30	20	utility	utility	NOUN
fsr-3907	30	21	of	of	ADP
fsr-3907	30	22	an	an	DET
fsr-3907	30	23	additional	additional	ADJ
fsr-3907	30	24	year	year	NOUN
fsr-3907	30	25	’s	’s	PART
fsr-3907	30	26	worth	worth	NOUN
fsr-3907	30	27	of	of	ADP
fsr-3907	30	28	leisure	leisure	NOUN
fsr-3907	30	29	.	.	PUNCT
fsr-3907	31	1	if	if	SCONJ
fsr-3907	31	2	the	the	DET
fsr-3907	31	3	utility	utility	NOUN
fsr-3907	31	4	of	of	ADP
fsr-3907	31	5	the	the	DET
fsr-3907	31	6	net	net	ADJ
fsr-3907	31	7	salary	salary	NOUN
fsr-3907	31	8	exceeds	exceed	VERB
fsr-3907	31	9	the	the	DET
fsr-3907	31	10	utility	utility	NOUN
fsr-3907	31	11	of	of	ADP
fsr-3907	31	12	leisure	leisure	NOUN
fsr-3907	31	13	for	for	ADP
fsr-3907	31	14	the	the	DET
fsr-3907	31	15	next	next	ADJ
fsr-3907	31	16	year	year	NOUN
fsr-3907	31	17	,	,	PUNCT
fsr-3907	31	18	the	the	DET
fsr-3907	31	19	individual	individual	NOUN
fsr-3907	31	20	will	will	AUX
fsr-3907	31	21	work	work	VERB
fsr-3907	31	22	.	.	PUNCT
fsr-3907	32	1	if	if	SCONJ
fsr-3907	32	2	not	not	PART
fsr-3907	32	3	,	,	PUNCT
fsr-3907	32	4	the	the	DET
fsr-3907	32	5	individual	individual	NOUN
fsr-3907	32	6	will	will	AUX
fsr-3907	32	7	retire	retire	VERB
fsr-3907	32	8	.	.	PUNCT
fsr-3907	33	1	the	the	DET
fsr-3907	33	2	individual	individual	NOUN
fsr-3907	33	3	’s	’s	PART
fsr-3907	33	4	utility	utility	NOUN
fsr-3907	33	5	function	function	NOUN
fsr-3907	33	6	will	will	AUX
fsr-3907	33	7	be	be	AUX
fsr-3907	33	8	shaped	shape	VERB
fsr-3907	33	9	by	by	ADP
fsr-3907	33	10	his	his	PRON
fsr-3907	33	11	or	or	CCONJ
fsr-3907	33	12	her	her	PRON
fsr-3907	33	13	wealth	wealth	NOUN
fsr-3907	33	14	and	and	CCONJ
fsr-3907	33	15	income	income	NOUN
fsr-3907	33	16	from	from	ADP
fsr-3907	33	17	other	other	ADJ
fsr-3907	33	18	sources	source	NOUN
fsr-3907	33	19	,	,	PUNCT
fsr-3907	33	20	his	his	PRON
fsr-3907	33	21	or	or	CCONJ
fsr-3907	33	22	her	her	PRON
fsr-3907	33	23	health	health	NOUN
fsr-3907	33	24	,	,	PUNCT
fsr-3907	33	25	and	and	CCONJ
fsr-3907	33	26	many	many	ADJ
fsr-3907	33	27	other	other	ADJ
fsr-3907	33	28	factors	factor	NOUN
fsr-3907	33	29	.	.	PUNCT
fsr-3907	34	1	the	the	DET
fsr-3907	34	2	basic	basic	ADJ
fsr-3907	34	3	assumption	assumption	NOUN
fsr-3907	34	4	of	of	ADP
fsr-3907	34	5	this	this	DET
fsr-3907	34	6	paper	paper	NOUN
fsr-3907	34	7	is	be	AUX
fsr-3907	34	8	that	that	SCONJ
fsr-3907	34	9	the	the	DET
fsr-3907	34	10	larger	large	ADJ
fsr-3907	34	11	the	the	DET
fsr-3907	34	12	net	net	ADJ
fsr-3907	34	13	salary	salary	NOUN
fsr-3907	34	14	number	number	NOUN
fsr-3907	34	15	,	,	PUNCT
fsr-3907	34	16	the	the	PRON
fsr-3907	34	17	more	more	ADV
fsr-3907	34	18	likely	likely	ADJ
fsr-3907	34	19	the	the	DET
fsr-3907	34	20	individual	individual	NOUN
fsr-3907	34	21	is	be	AUX
fsr-3907	34	22	to	to	PART
fsr-3907	34	23	work	work	VERB
fsr-3907	34	24	one	one	NUM
fsr-3907	34	25	more	more	ADJ
fsr-3907	34	26	year	year	NOUN
fsr-3907	34	27	.	.	PUNCT
fsr-3907	35	1	this	this	PRON
fsr-3907	35	2	is	be	AUX
fsr-3907	35	3	just	just	ADV
fsr-3907	35	4	another	another	DET
fsr-3907	35	5	way	way	NOUN
fsr-3907	35	6	of	of	ADP
fsr-3907	35	7	saying	say	VERB
fsr-3907	35	8	that	that	SCONJ
fsr-3907	35	9	people	people	NOUN
fsr-3907	35	10	have	have	VERB
fsr-3907	35	11	a	a	DET
fsr-3907	35	12	positive	positive	ADJ
fsr-3907	35	13	marginal	marginal	ADJ
fsr-3907	35	14	utility	utility	NOUN
fsr-3907	35	15	of	of	ADP
fsr-3907	35	16	wealth	wealth	NOUN
fsr-3907	35	17	,	,	PUNCT
fsr-3907	35	18	a	a	DET
fsr-3907	35	19	common	common	ADJ
fsr-3907	35	20	assumption	assumption	NOUN
fsr-3907	35	21	in	in	ADP
fsr-3907	35	22	economic	economic	ADJ
fsr-3907	35	23	research	research	NOUN
fsr-3907	35	24	.	.	PUNCT
fsr-3907	36	1	nonetheless	nonetheless	ADV
fsr-3907	36	2	,	,	PUNCT
fsr-3907	36	3	individuals	individual	NOUN
fsr-3907	36	4	may	may	AUX
fsr-3907	36	5	have	have	VERB
fsr-3907	36	6	a	a	DET
fsr-3907	36	7	net	net	ADJ
fsr-3907	36	8	salary	salary	NOUN
fsr-3907	36	9	less	less	ADJ
fsr-3907	36	10	than	than	ADP
fsr-3907	36	11	their	their	PRON
fsr-3907	36	12	stated	state	VERB
fsr-3907	36	13	salary	salary	NOUN
fsr-3907	36	14	and	and	CCONJ
fsr-3907	36	15	still	still	ADV
fsr-3907	36	16	opt	opt	VERB
fsr-3907	36	17	to	to	PART
fsr-3907	36	18	work	work	VERB
fsr-3907	36	19	,	,	PUNCT
fsr-3907	36	20	or	or	CCONJ
fsr-3907	36	21	they	they	PRON
fsr-3907	36	22	may	may	AUX
fsr-3907	36	23	have	have	VERB
fsr-3907	36	24	a	a	DET
fsr-3907	36	25	net	net	ADJ
fsr-3907	36	26	salary	salary	NOUN
fsr-3907	36	27	greater	great	ADJ
fsr-3907	36	28	than	than	ADP
fsr-3907	36	29	the	the	DET
fsr-3907	36	30	stated	state	VERB
fsr-3907	36	31	salary	salary	NOUN
fsr-3907	36	32	and	and	CCONJ
fsr-3907	36	33	yet	yet	ADV
fsr-3907	36	34	opt	opt	VERB
fsr-3907	36	35	to	to	PART
fsr-3907	36	36	retire	retire	VERB
fsr-3907	36	37	.	.	PUNCT
fsr-3907	37	1	the	the	DET
fsr-3907	37	2	net	net	ADJ
fsr-3907	37	3	salary	salary	NOUN
fsr-3907	37	4	number	number	NOUN
fsr-3907	37	5	only	only	ADV
fsr-3907	37	6	influences	influence	VERB
fsr-3907	37	7	the	the	DET
fsr-3907	37	8	retirement	retirement	NOUN
fsr-3907	37	9	decision	decision	NOUN
fsr-3907	37	10	,	,	PUNCT
fsr-3907	37	11	it	it	PRON
fsr-3907	37	12	does	do	AUX
fsr-3907	37	13	not	not	PART
fsr-3907	37	14	define	define	VERB
fsr-3907	37	15	it	it	PRON
fsr-3907	37	16	.	.	PUNCT
fsr-3907	38	1	the	the	DET
fsr-3907	38	2	purpose	purpose	NOUN
fsr-3907	38	3	of	of	ADP
fsr-3907	38	4	this	this	DET
fsr-3907	38	5	paper	paper	NOUN
fsr-3907	38	6	is	be	AUX
fsr-3907	38	7	to	to	PART
fsr-3907	38	8	examine	examine	VERB
fsr-3907	38	9	how	how	SCONJ
fsr-3907	38	10	the	the	DET
fsr-3907	38	11	type	type	NOUN
fsr-3907	38	12	of	of	ADP
fsr-3907	38	13	pension	pension	NOUN
fsr-3907	38	14	a	a	DET
fsr-3907	38	15	person	person	NOUN
fsr-3907	38	16	has	have	AUX
fsr-3907	38	17	influences	influence	VERB
fsr-3907	38	18	the	the	DET
fsr-3907	38	19	retirement	retirement	NOUN
fsr-3907	38	20	decision	decision	NOUN
fsr-3907	38	21	.	.	PUNCT
fsr-3907	39	1	a	a	DET
fsr-3907	39	2	defined	define	VERB
fsr-3907	39	3	benefit	benefit	NOUN
fsr-3907	39	4	(	(	PUNCT
fsr-3907	39	5	db	db	NOUN
fsr-3907	39	6	)	)	PUNCT
fsr-3907	39	7	pension	pension	NOUN
fsr-3907	39	8	and	and	CCONJ
fsr-3907	39	9	a	a	DET
fsr-3907	39	10	defined	define	VERB
fsr-3907	39	11	contribution	contribution	NOUN
fsr-3907	39	12	(	(	PUNCT
fsr-3907	39	13	dc	dc	PROPN
fsr-3907	39	14	)	)	PUNCT
fsr-3907	39	15	pension	pension	NOUN
fsr-3907	39	16	will	will	AUX
fsr-3907	39	17	have	have	VERB
fsr-3907	39	18	different	different	ADJ
fsr-3907	39	19	effects	effect	NOUN
fsr-3907	39	20	on	on	ADP
fsr-3907	39	21	the	the	DET
fsr-3907	39	22	nominal	nominal	ADJ
fsr-3907	39	23	value	value	NOUN
fsr-3907	39	24	of	of	ADP
fsr-3907	39	25	the	the	DET
fsr-3907	39	26	“	"	PUNCT
fsr-3907	39	27	net	net	ADJ
fsr-3907	39	28	”	"	PUNCT
fsr-3907	39	29	salary	salary	NOUN
fsr-3907	39	30	.	.	PUNCT
fsr-3907	40	1	we	we	PRON
fsr-3907	40	2	can	can	AUX
fsr-3907	40	3	not	not	PART
fsr-3907	40	4	directly	directly	ADV
fsr-3907	40	5	observe	observe	VERB
fsr-3907	40	6	anyone	anyone	PRON
fsr-3907	40	7	’s	’s	PART
fsr-3907	40	8	utility	utility	NOUN
fsr-3907	40	9	function	function	NOUN
fsr-3907	40	10	.	.	PUNCT
fsr-3907	41	1	but	but	CCONJ
fsr-3907	41	2	to	to	ADP
fsr-3907	41	3	the	the	DET
fsr-3907	41	4	extent	extent	NOUN
fsr-3907	41	5	that	that	SCONJ
fsr-3907	41	6	utility	utility	NOUN
fsr-3907	41	7	is	be	AUX
fsr-3907	41	8	positively	positively	ADV
fsr-3907	41	9	correlated	correlate	VERB
fsr-3907	41	10	with	with	ADP
fsr-3907	41	11	“	"	PUNCT
fsr-3907	41	12	net	net	ADJ
fsr-3907	41	13	”	"	PUNCT
fsr-3907	41	14	salary	salary	NOUN
fsr-3907	41	15	,	,	PUNCT
fsr-3907	41	16	we	we	PRON
fsr-3907	41	17	can	can	AUX
fsr-3907	41	18	reach	reach	VERB
fsr-3907	41	19	some	some	DET
fsr-3907	41	20	conclusions	conclusion	NOUN
fsr-3907	41	21	about	about	ADP
fsr-3907	41	22	how	how	SCONJ
fsr-3907	41	23	db	db	ADJ
fsr-3907	41	24	and	and	CCONJ
fsr-3907	41	25	dc	dc	PROPN
fsr-3907	41	26	pensions	pension	NOUN
fsr-3907	41	27	affect	affect	VERB
fsr-3907	41	28	a	a	DET
fsr-3907	41	29	person	person	NOUN
fsr-3907	41	30	’s	’s	PART
fsr-3907	41	31	decision	decision	NOUN
fsr-3907	41	32	to	to	PART
fsr-3907	41	33	retire	retire	VERB
fsr-3907	41	34	now	now	ADV
fsr-3907	41	35	or	or	CCONJ
fsr-3907	41	36	to	to	PART
fsr-3907	41	37	work	work	VERB
fsr-3907	41	38	one	one	NUM
fsr-3907	41	39	more	more	ADJ
fsr-3907	41	40	year	year	NOUN
fsr-3907	41	41	.	.	PUNCT
fsr-3907	42	1	one	one	NUM
fsr-3907	42	2	major	major	ADJ
fsr-3907	42	3	conclusion	conclusion	NOUN
fsr-3907	42	4	is	be	AUX
fsr-3907	42	5	that	that	SCONJ
fsr-3907	42	6	the	the	PRON
fsr-3907	42	7	longer	long	ADJ
fsr-3907	42	8	a	a	DET
fsr-3907	42	9	person	person	NOUN
fsr-3907	42	10	has	have	AUX
fsr-3907	42	11	been	be	AUX
fsr-3907	42	12	on	on	ADP
fsr-3907	42	13	the	the	DET
fsr-3907	42	14	job	job	NOUN
fsr-3907	42	15	with	with	ADP
fsr-3907	42	16	a	a	DET
fsr-3907	42	17	db	db	PROPN
fsr-3907	42	18	pension	pension	NOUN
fsr-3907	42	19	,	,	PUNCT
fsr-3907	42	20	the	the	PRON
fsr-3907	42	21	more	more	ADV
fsr-3907	42	22	likely	likely	ADJ
fsr-3907	42	23	that	that	DET
fsr-3907	42	24	person	person	NOUN
fsr-3907	42	25	is	be	AUX
fsr-3907	42	26	to	to	PART
fsr-3907	42	27	retire	retire	VERB
fsr-3907	42	28	.	.	PUNCT
fsr-3907	43	1	another	another	DET
fsr-3907	43	2	conclusion	conclusion	NOUN
fsr-3907	43	3	is	be	AUX
fsr-3907	43	4	that	that	SCONJ
fsr-3907	43	5	with	with	ADP
fsr-3907	43	6	a	a	DET
fsr-3907	43	7	dc	dc	PROPN
fsr-3907	43	8	pension	pension	NOUN
fsr-3907	43	9	,	,	PUNCT
fsr-3907	43	10	the	the	DET
fsr-3907	43	11	decision	decision	NOUN
fsr-3907	43	12	to	to	PART
fsr-3907	43	13	retire	retire	VERB
fsr-3907	43	14	will	will	AUX
fsr-3907	43	15	be	be	AUX
fsr-3907	43	16	extremely	extremely	ADV
fsr-3907	43	17	sensitive	sensitive	ADJ
fsr-3907	43	18	to	to	ADP
fsr-3907	43	19	the	the	DET
fsr-3907	43	20	value	value	NOUN
fsr-3907	43	21	of	of	ADP
fsr-3907	43	22	the	the	DET
fsr-3907	43	23	pension	pension	NOUN
fsr-3907	43	24	account	account	NOUN
fsr-3907	43	25	relative	relative	ADJ
fsr-3907	43	26	to	to	ADP
fsr-3907	43	27	the	the	DET
fsr-3907	43	28	salary	salary	NOUN
fsr-3907	43	29	at	at	ADP
fsr-3907	43	30	the	the	DET
fsr-3907	43	31	time	time	NOUN
fsr-3907	43	32	of	of	ADP
fsr-3907	43	33	retirement	retirement	NOUN
fsr-3907	43	34	,	,	PUNCT
fsr-3907	43	35	and	and	CCONJ
fsr-3907	43	36	the	the	DET
fsr-3907	43	37	individual	individual	NOUN
fsr-3907	43	38	’s	’s	PART
fsr-3907	43	39	life	life	NOUN
fsr-3907	43	40	expectancy	expectancy	NOUN
fsr-3907	43	41	.	.	PUNCT
fsr-3907	44	1	several	several	ADJ
fsr-3907	44	2	studies	study	NOUN
fsr-3907	44	3	(	(	PUNCT
fsr-3907	44	4	banker	banker	NOUN
fsr-3907	44	5	’s	’s	PART
fsr-3907	44	6	trust	trust	NOUN
fsr-3907	44	7	,	,	PUNCT
fsr-3907	44	8	1980	1980	NUM
fsr-3907	44	9	;	;	PUNCT
fsr-3907	44	10	woerheide	woerheide	NOUN
fsr-3907	44	11	&	&	CCONJ
fsr-3907	44	12	fortner	fortner	PROPN
fsr-3907	44	13	,	,	PUNCT
fsr-3907	44	14	1991	1991	NUM
fsr-3907	44	15	;	;	PUNCT
fsr-3907	44	16	kahl	kahl	PROPN
fsr-3907	44	17	&	&	CCONJ
fsr-3907	44	18	williamson	williamson	PROPN
fsr-3907	44	19	,	,	PUNCT
fsr-3907	44	20	1994	1994	NUM
fsr-3907	44	21	)	)	PUNCT
fsr-3907	44	22	have	have	AUX
fsr-3907	44	23	shown	show	VERB
fsr-3907	44	24	that	that	SCONJ
fsr-3907	44	25	there	there	PRON
fsr-3907	44	26	may	may	AUX
fsr-3907	44	27	be	be	AUX
fsr-3907	44	28	more	more	ADV
fsr-3907	44	29	involved	involved	ADJ
fsr-3907	44	30	in	in	ADP
fsr-3907	44	31	a	a	DET
fsr-3907	44	32	pension	pension	NOUN
fsr-3907	44	33	than	than	ADP
fsr-3907	44	34	just	just	ADV
fsr-3907	44	35	the	the	DET
fsr-3907	44	36	monthly	monthly	ADJ
fsr-3907	44	37	retirement	retirement	NOUN
fsr-3907	44	38	check	check	NOUN
fsr-3907	44	39	.	.	PUNCT
fsr-3907	45	1	a	a	DET
fsr-3907	45	2	pension	pension	NOUN
fsr-3907	45	3	may	may	AUX
fsr-3907	45	4	include	include	VERB
fsr-3907	45	5	such	such	ADJ
fsr-3907	45	6	things	thing	NOUN
fsr-3907	45	7	as	as	ADP
fsr-3907	45	8	survivor	survivor	NOUN
fsr-3907	45	9	protection	protection	NOUN
fsr-3907	45	10	,	,	PUNCT
fsr-3907	45	11	disability	disability	NOUN
fsr-3907	45	12	protection	protection	NOUN
fsr-3907	45	13	,	,	PUNCT
fsr-3907	45	14	retiree	retiree	PROPN
fsr-3907	45	15	medical	medical	ADJ
fsr-3907	45	16	benefits	benefit	NOUN
fsr-3907	45	17	,	,	PUNCT
fsr-3907	45	18	early	early	ADJ
fsr-3907	45	19	retirement	retirement	NOUN
fsr-3907	45	20	incentive	incentive	NOUN
fsr-3907	45	21	programs	program	NOUN
fsr-3907	45	22	,	,	PUNCT
fsr-3907	45	23	inflation	inflation	NOUN
fsr-3907	45	24	adjustments	adjustment	NOUN
fsr-3907	45	25	,	,	PUNCT
fsr-3907	45	26	social	social	ADJ
fsr-3907	45	27	security	security	NOUN
fsr-3907	45	28	offset	offset	VERB
fsr-3907	45	29	,	,	PUNCT
fsr-3907	45	30	and	and	CCONJ
fsr-3907	45	31	death	death	NOUN
fsr-3907	45	32	benefits	benefit	NOUN
fsr-3907	45	33	.	.	PUNCT
fsr-3907	46	1	also	also	ADV
fsr-3907	46	2	,	,	PUNCT
fsr-3907	46	3	pensions	pension	NOUN
fsr-3907	46	4	include	include	VERB
fsr-3907	46	5	elements	element	NOUN
fsr-3907	46	6	of	of	ADP
fsr-3907	46	7	risk	risk	NOUN
fsr-3907	46	8	(	(	PUNCT
fsr-3907	46	9	mcleod	mcleod	PROPN
fsr-3907	46	10	,	,	PUNCT
fsr-3907	46	11	moody	moody	PROPN
fsr-3907	46	12	&	&	CCONJ
fsr-3907	46	13	phillips	phillips	PROPN
fsr-3907	46	14	,	,	PUNCT
fsr-3907	46	15	1992/93	1992/93	NUM
fsr-3907	46	16	)	)	PUNCT
fsr-3907	46	17	.	.	PUNCT
fsr-3907	47	1	this	this	DET
fsr-3907	47	2	paper	paper	NOUN
fsr-3907	47	3	focuses	focus	VERB
fsr-3907	47	4	only	only	ADV
fsr-3907	47	5	on	on	ADP
fsr-3907	47	6	the	the	DET
fsr-3907	47	7	cash	cash	NOUN
fsr-3907	47	8	pay	pay	NOUN
fsr-3907	47	9	outs	out	NOUN
fsr-3907	47	10	to	to	ADP
fsr-3907	47	11	a	a	DET
fsr-3907	47	12	18	18	NUM
fsr-3907	47	13	w.	w.	NOUN
fsr-3907	47	14	woerheide	woerheide	PROPN
fsr-3907	47	15	/	/	SYM
fsr-3907	47	16	financial	financial	ADJ
fsr-3907	47	17	services	service	NOUN
fsr-3907	47	18	review	review	VERB
fsr-3907	47	19	9	9	NUM
fsr-3907	47	20	(	(	PUNCT
fsr-3907	47	21	2000	2000	NUM
fsr-3907	47	22	)	)	PUNCT
fsr-3907	47	23	17–31	17–31	NUM
fsr-3907	47	24	retiree	retiree	NOUN
fsr-3907	47	25	and	and	CCONJ
fsr-3907	47	26	omits	omit	VERB
fsr-3907	47	27	the	the	DET
fsr-3907	47	28	nonpecuniary	nonpecuniary	ADJ
fsr-3907	47	29	and	and	CCONJ
fsr-3907	47	30	nonretirement	nonretirement	ADJ
fsr-3907	47	31	income	income	NOUN
fsr-3907	47	32	benefits	benefit	NOUN
fsr-3907	47	33	,	,	PUNCT
fsr-3907	47	34	as	as	ADV
fsr-3907	47	35	well	well	ADV
fsr-3907	47	36	as	as	ADP
fsr-3907	47	37	the	the	DET
fsr-3907	47	38	elements	element	NOUN
fsr-3907	47	39	of	of	ADP
fsr-3907	47	40	risk	risk	NOUN
fsr-3907	47	41	in	in	ADP
fsr-3907	47	42	the	the	DET
fsr-3907	47	43	different	different	ADJ
fsr-3907	47	44	types	type	NOUN
fsr-3907	47	45	of	of	ADP
fsr-3907	47	46	pensions	pension	NOUN
fsr-3907	47	47	.	.	PUNCT
fsr-3907	48	1	2	2	X
fsr-3907	48	2	.	.	X
fsr-3907	48	3	the	the	DET
fsr-3907	48	4	defined	define	VERB
fsr-3907	48	5	benefit	benefit	NOUN
fsr-3907	48	6	case	case	NOUN
fsr-3907	48	7	let	let	VERB
fsr-3907	48	8	us	we	PRON
fsr-3907	48	9	consider	consider	VERB
fsr-3907	48	10	the	the	DET
fsr-3907	48	11	case	case	NOUN
fsr-3907	48	12	of	of	ADP
fsr-3907	48	13	an	an	DET
fsr-3907	48	14	employee	employee	NOUN
fsr-3907	48	15	covered	cover	VERB
fsr-3907	48	16	in	in	ADP
fsr-3907	48	17	a	a	DET
fsr-3907	48	18	db	db	PROPN
fsr-3907	48	19	plan	plan	NOUN
fsr-3907	48	20	.	.	PUNCT
fsr-3907	49	1	if	if	SCONJ
fsr-3907	49	2	this	this	DET
fsr-3907	49	3	employee	employee	NOUN
fsr-3907	49	4	retires	retire	VERB
fsr-3907	49	5	today	today	NOUN
fsr-3907	49	6	,	,	PUNCT
fsr-3907	49	7	the	the	DET
fsr-3907	49	8	present	present	ADJ
fsr-3907	49	9	value	value	NOUN
fsr-3907	49	10	of	of	ADP
fsr-3907	49	11	his	his	PRON
fsr-3907	49	12	or	or	CCONJ
fsr-3907	49	13	her	her	PRON
fsr-3907	49	14	future	future	ADJ
fsr-3907	49	15	cash	cash	NOUN
fsr-3907	49	16	inflows	inflow	NOUN
fsr-3907	49	17	related	relate	VERB
fsr-3907	49	18	to	to	ADP
fsr-3907	49	19	employment	employment	NOUN
fsr-3907	49	20	is	be	AUX
fsr-3907	49	21	the	the	DET
fsr-3907	49	22	present	present	ADJ
fsr-3907	49	23	value	value	NOUN
fsr-3907	49	24	of	of	ADP
fsr-3907	49	25	the	the	DET
fsr-3907	49	26	pension	pension	NOUN
fsr-3907	49	27	payments	payment	NOUN
fsr-3907	49	28	.	.	PUNCT
fsr-3907	50	1	this	this	PRON
fsr-3907	50	2	can	can	AUX
fsr-3907	50	3	be	be	AUX
fsr-3907	50	4	described	describe	VERB
fsr-3907	50	5	as	as	ADP
fsr-3907	50	6	i0	i0	PROPN
fsr-3907	50	7	5	5	NUM
fsr-3907	50	8	o	o	NOUN
fsr-3907	50	9	t50	t50	PROPN
fsr-3907	50	10	d	d	PROPN
fsr-3907	50	11	s0	s0	PROPN
fsr-3907	50	12	*	*	PUNCT
fsr-3907	50	13	n	n	PROPN
fsr-3907	50	14	*	*	X
fsr-3907	50	15	c	c	NOUN
fsr-3907	50	16	~1	~1	X
fsr-3907	50	17	1	1	NUM
fsr-3907	50	18	k!t	k!t	PROPN
fsr-3907	50	19	(	(	PUNCT
fsr-3907	50	20	1	1	NUM
fsr-3907	50	21	)	)	PUNCT
fsr-3907	50	22	where	where	SCONJ
fsr-3907	50	23	i0	i0	PROPN
fsr-3907	50	24	5	5	NUM
fsr-3907	50	25	present	present	ADJ
fsr-3907	50	26	value	value	NOUN
fsr-3907	50	27	of	of	ADP
fsr-3907	50	28	pension	pension	NOUN
fsr-3907	50	29	benefits	benefit	NOUN
fsr-3907	50	30	if	if	SCONJ
fsr-3907	50	31	a	a	DET
fsr-3907	50	32	person	person	NOUN
fsr-3907	50	33	retires	retire	VERB
fsr-3907	50	34	today	today	NOUN
fsr-3907	50	35	,	,	PUNCT
fsr-3907	50	36	s0	s0	PROPN
fsr-3907	50	37	5	5	NUM
fsr-3907	50	38	“	"	PUNCT
fsr-3907	50	39	final	final	ADJ
fsr-3907	50	40	”	"	PUNCT
fsr-3907	50	41	salary	salary	NOUN
fsr-3907	50	42	,	,	PUNCT
fsr-3907	50	43	d	d	NOUN
fsr-3907	50	44	5	5	NUM
fsr-3907	50	45	number	number	NOUN
fsr-3907	50	46	of	of	ADP
fsr-3907	50	47	years	year	NOUN
fsr-3907	50	48	a	a	DET
fsr-3907	50	49	person	person	NOUN
fsr-3907	50	50	expects	expect	VERB
fsr-3907	50	51	to	to	PART
fsr-3907	50	52	live	live	VERB
fsr-3907	50	53	,	,	PUNCT
fsr-3907	50	54	n	n	DET
fsr-3907	50	55	5	5	NUM
fsr-3907	50	56	number	number	NOUN
fsr-3907	50	57	of	of	ADP
fsr-3907	50	58	years	year	NOUN
fsr-3907	50	59	a	a	DET
fsr-3907	50	60	person	person	NOUN
fsr-3907	50	61	has	have	AUX
fsr-3907	50	62	worked	work	VERB
fsr-3907	50	63	in	in	ADP
fsr-3907	50	64	the	the	DET
fsr-3907	50	65	db	db	PROPN
fsr-3907	50	66	plan	plan	NOUN
fsr-3907	50	67	,	,	PUNCT
fsr-3907	50	68	c	c	PROPN
fsr-3907	50	69	5	5	NUM
fsr-3907	50	70	pension	pension	NOUN
fsr-3907	50	71	benefit	benefit	NOUN
fsr-3907	50	72	as	as	ADP
fsr-3907	50	73	a	a	DET
fsr-3907	50	74	percentage	percentage	NOUN
fsr-3907	50	75	of	of	ADP
fsr-3907	50	76	“	"	PUNCT
fsr-3907	50	77	final	final	ADJ
fsr-3907	50	78	”	"	PUNCT
fsr-3907	50	79	salary	salary	NOUN
fsr-3907	50	80	per	per	ADP
fsr-3907	50	81	year	year	NOUN
fsr-3907	50	82	worked	work	VERB
fsr-3907	50	83	,	,	PUNCT
fsr-3907	50	84	and	and	CCONJ
fsr-3907	50	85	k	k	PROPN
fsr-3907	50	86	5	5	NUM
fsr-3907	50	87	appropriate	appropriate	ADJ
fsr-3907	50	88	discount	discount	NOUN
fsr-3907	50	89	rate	rate	NOUN
fsr-3907	50	90	.	.	PUNCT
fsr-3907	51	1	the	the	DET
fsr-3907	51	2	payment	payment	NOUN
fsr-3907	51	3	of	of	ADP
fsr-3907	51	4	the	the	DET
fsr-3907	51	5	salary	salary	NOUN
fsr-3907	51	6	and	and	CCONJ
fsr-3907	51	7	the	the	DET
fsr-3907	51	8	payment	payment	NOUN
fsr-3907	51	9	of	of	ADP
fsr-3907	51	10	pension	pension	NOUN
fsr-3907	51	11	benefits	benefit	NOUN
fsr-3907	51	12	are	be	AUX
fsr-3907	51	13	assumed	assume	VERB
fsr-3907	51	14	to	to	PART
fsr-3907	51	15	be	be	AUX
fsr-3907	51	16	on	on	ADP
fsr-3907	51	17	an	an	DET
fsr-3907	51	18	annual	annual	ADJ
fsr-3907	51	19	basis	basis	NOUN
fsr-3907	51	20	for	for	ADP
fsr-3907	51	21	simplicity	simplicity	NOUN
fsr-3907	51	22	of	of	ADP
fsr-3907	51	23	discussion	discussion	NOUN
fsr-3907	51	24	.	.	PUNCT
fsr-3907	52	1	the	the	DET
fsr-3907	52	2	use	use	NOUN
fsr-3907	52	3	of	of	ADP
fsr-3907	52	4	monthly	monthly	ADJ
fsr-3907	52	5	payments	payment	NOUN
fsr-3907	52	6	would	would	AUX
fsr-3907	52	7	have	have	VERB
fsr-3907	52	8	no	no	DET
fsr-3907	52	9	impact	impact	NOUN
fsr-3907	52	10	on	on	ADP
fsr-3907	52	11	the	the	DET
fsr-3907	52	12	results	result	NOUN
fsr-3907	52	13	presented	present	VERB
fsr-3907	52	14	herein	herein	NOUN
fsr-3907	52	15	.	.	PUNCT
fsr-3907	53	1	pension	pension	NOUN
fsr-3907	53	2	funds	fund	NOUN
fsr-3907	53	3	vary	vary	VERB
fsr-3907	53	4	in	in	ADP
fsr-3907	53	5	how	how	SCONJ
fsr-3907	53	6	the	the	DET
fsr-3907	53	7	“	"	PUNCT
fsr-3907	53	8	final	final	ADJ
fsr-3907	53	9	”	"	PUNCT
fsr-3907	53	10	salary	salary	NOUN
fsr-3907	53	11	is	be	AUX
fsr-3907	53	12	computed	compute	VERB
fsr-3907	53	13	.	.	PUNCT
fsr-3907	54	1	common	common	ADJ
fsr-3907	54	2	variations	variation	NOUN
fsr-3907	54	3	are	be	AUX
fsr-3907	54	4	that	that	SCONJ
fsr-3907	54	5	it	it	PRON
fsr-3907	54	6	is	be	AUX
fsr-3907	54	7	defined	define	VERB
fsr-3907	54	8	as	as	ADP
fsr-3907	54	9	the	the	DET
fsr-3907	54	10	salary	salary	NOUN
fsr-3907	54	11	during	during	ADP
fsr-3907	54	12	the	the	DET
fsr-3907	54	13	last	last	ADJ
fsr-3907	54	14	year	year	NOUN
fsr-3907	54	15	of	of	ADP
fsr-3907	54	16	employment	employment	NOUN
fsr-3907	54	17	,	,	PUNCT
fsr-3907	54	18	the	the	DET
fsr-3907	54	19	average	average	ADJ
fsr-3907	54	20	salary	salary	NOUN
fsr-3907	54	21	during	during	ADP
fsr-3907	54	22	the	the	DET
fsr-3907	54	23	last	last	ADJ
fsr-3907	54	24	three	three	NUM
fsr-3907	54	25	years	year	NOUN
fsr-3907	54	26	of	of	ADP
fsr-3907	54	27	employment	employment	NOUN
fsr-3907	54	28	,	,	PUNCT
fsr-3907	54	29	and	and	CCONJ
fsr-3907	54	30	the	the	DET
fsr-3907	54	31	average	average	ADJ
fsr-3907	54	32	salary	salary	NOUN
fsr-3907	54	33	during	during	ADP
fsr-3907	54	34	the	the	DET
fsr-3907	54	35	last	last	ADJ
fsr-3907	54	36	five	five	NUM
fsr-3907	54	37	years	year	NOUN
fsr-3907	54	38	of	of	ADP
fsr-3907	54	39	employment	employment	NOUN
fsr-3907	54	40	.	.	PUNCT
fsr-3907	55	1	in	in	ADP
fsr-3907	55	2	this	this	DET
fsr-3907	55	3	paper	paper	NOUN
fsr-3907	55	4	,	,	PUNCT
fsr-3907	55	5	“	"	PUNCT
fsr-3907	55	6	final	final	ADJ
fsr-3907	55	7	”	"	PUNCT
fsr-3907	55	8	salary	salary	NOUN
fsr-3907	55	9	and	and	CCONJ
fsr-3907	55	10	the	the	DET
fsr-3907	55	11	salary	salary	NOUN
fsr-3907	55	12	during	during	ADP
fsr-3907	55	13	the	the	DET
fsr-3907	55	14	prior	prior	ADJ
fsr-3907	55	15	year	year	NOUN
fsr-3907	55	16	are	be	AUX
fsr-3907	55	17	treated	treat	VERB
fsr-3907	55	18	as	as	ADP
fsr-3907	55	19	synonymous	synonymous	ADJ
fsr-3907	55	20	.	.	PUNCT
fsr-3907	56	1	note	note	VERB
fsr-3907	56	2	that	that	SCONJ
fsr-3907	56	3	the	the	DET
fsr-3907	56	4	summation	summation	NOUN
fsr-3907	56	5	in	in	ADP
fsr-3907	56	6	eq	eq	PROPN
fsr-3907	56	7	.	.	PUNCT
fsr-3907	57	1	(	(	PUNCT
fsr-3907	57	2	1	1	X
fsr-3907	57	3	)	)	PUNCT
fsr-3907	57	4	starts	start	VERB
fsr-3907	57	5	at	at	ADP
fsr-3907	57	6	zero	zero	NUM
fsr-3907	57	7	.	.	PUNCT
fsr-3907	58	1	this	this	PRON
fsr-3907	58	2	means	mean	VERB
fsr-3907	58	3	,	,	PUNCT
fsr-3907	58	4	of	of	ADP
fsr-3907	58	5	course	course	NOUN
fsr-3907	58	6	,	,	PUNCT
fsr-3907	58	7	that	that	SCONJ
fsr-3907	58	8	the	the	DET
fsr-3907	58	9	first	first	ADJ
fsr-3907	58	10	pension	pension	NOUN
fsr-3907	58	11	payment	payment	NOUN
fsr-3907	58	12	would	would	AUX
fsr-3907	58	13	be	be	AUX
fsr-3907	58	14	received	receive	VERB
fsr-3907	58	15	immediately	immediately	ADV
fsr-3907	58	16	(	(	PUNCT
fsr-3907	58	17	i.e.	i.e.	X
fsr-3907	58	18	,	,	PUNCT
fsr-3907	58	19	the	the	DET
fsr-3907	58	20	pension	pension	NOUN
fsr-3907	58	21	is	be	AUX
fsr-3907	58	22	an	an	DET
fsr-3907	58	23	annuity	annuity	NOUN
fsr-3907	58	24	due	due	ADJ
fsr-3907	58	25	)	)	PUNCT
fsr-3907	58	26	.	.	PUNCT
fsr-3907	59	1	by	by	ADP
fsr-3907	59	2	working	work	VERB
fsr-3907	59	3	one	one	NUM
fsr-3907	59	4	more	more	ADJ
fsr-3907	59	5	year	year	NOUN
fsr-3907	59	6	at	at	ADP
fsr-3907	59	7	a	a	DET
fsr-3907	59	8	salary	salary	NOUN
fsr-3907	59	9	that	that	PRON
fsr-3907	59	10	has	have	AUX
fsr-3907	59	11	grown	grow	VERB
fsr-3907	59	12	by	by	ADP
fsr-3907	59	13	the	the	DET
fsr-3907	59	14	rate	rate	NOUN
fsr-3907	59	15	“	"	PUNCT
fsr-3907	59	16	g	g	PROPN
fsr-3907	59	17	”	"	PUNCT
fsr-3907	59	18	and	and	CCONJ
fsr-3907	59	19	then	then	ADV
fsr-3907	59	20	retiring	retire	VERB
fsr-3907	59	21	,	,	PUNCT
fsr-3907	59	22	today	today	NOUN
fsr-3907	59	23	’s	’s	PART
fsr-3907	59	24	value	value	NOUN
fsr-3907	59	25	of	of	ADP
fsr-3907	59	26	the	the	DET
fsr-3907	59	27	worker	worker	NOUN
fsr-3907	59	28	’s	’s	PART
fsr-3907	59	29	income	income	NOUN
fsr-3907	59	30	stream	stream	NOUN
fsr-3907	59	31	becomes	become	VERB
fsr-3907	59	32	the	the	DET
fsr-3907	59	33	current	current	ADJ
fsr-3907	59	34	year	year	NOUN
fsr-3907	59	35	’s	’s	PART
fsr-3907	59	36	salary	salary	NOUN
fsr-3907	59	37	plus	plus	CCONJ
fsr-3907	59	38	the	the	DET
fsr-3907	59	39	present	present	ADJ
fsr-3907	59	40	value	value	NOUN
fsr-3907	59	41	of	of	ADP
fsr-3907	59	42	pension	pension	NOUN
fsr-3907	59	43	benefits	benefit	NOUN
fsr-3907	59	44	received	receive	VERB
fsr-3907	59	45	during	during	ADP
fsr-3907	59	46	his	his	PRON
fsr-3907	59	47	or	or	CCONJ
fsr-3907	59	48	her	her	PRON
fsr-3907	59	49	retirement	retirement	NOUN
fsr-3907	59	50	.	.	PUNCT
fsr-3907	60	1	this	this	PRON
fsr-3907	60	2	is	be	AUX
fsr-3907	60	3	expressed	express	VERB
fsr-3907	60	4	as	as	ADP
fsr-3907	60	5	i1	i1	PROPN
fsr-3907	60	6	5	5	NUM
fsr-3907	60	7	s0	s0	PROPN
fsr-3907	60	8	*	*	PUNCT
fsr-3907	60	9	~1	~1	VERB
fsr-3907	60	10	1	1	NUM
fsr-3907	60	11	g	g	NOUN
fsr-3907	60	12	!	!	PROPN
fsr-3907	60	13	1	1	NUM
fsr-3907	60	14	o	o	NOUN
fsr-3907	60	15	t51	t51	NOUN
fsr-3907	60	16	d	d	PROPN
fsr-3907	60	17	s0	s0	X
fsr-3907	60	18	*	*	PUNCT
fsr-3907	60	19	~1	~1	VERB
fsr-3907	60	20	1	1	NUM
fsr-3907	60	21	g	g	NOUN
fsr-3907	60	22	!	!	PUNCT
fsr-3907	60	23	*	*	PUNCT
fsr-3907	61	1	~n	~n	NUM
fsr-3907	61	2	1	1	NUM
fsr-3907	61	3	1	1	NUM
fsr-3907	61	4	!	!	PUNCT
fsr-3907	61	5	*	*	PUNCT
fsr-3907	62	1	c	c	NOUN
fsr-3907	62	2	~1	~1	X
fsr-3907	62	3	1	1	NUM
fsr-3907	62	4	k!t	k!t	PROPN
fsr-3907	62	5	(	(	PUNCT
fsr-3907	62	6	2	2	NUM
fsr-3907	62	7	)	)	PUNCT
fsr-3907	62	8	where	where	SCONJ
fsr-3907	62	9	i1	i1	PROPN
fsr-3907	62	10	5	5	NUM
fsr-3907	62	11	present	present	ADJ
fsr-3907	62	12	value	value	NOUN
fsr-3907	62	13	of	of	ADP
fsr-3907	62	14	the	the	DET
fsr-3907	62	15	combination	combination	NOUN
fsr-3907	62	16	of	of	ADP
fsr-3907	62	17	salary	salary	NOUN
fsr-3907	62	18	and	and	CCONJ
fsr-3907	62	19	benefits	benefit	NOUN
fsr-3907	62	20	if	if	SCONJ
fsr-3907	62	21	the	the	DET
fsr-3907	62	22	employee	employee	NOUN
fsr-3907	62	23	retires	retire	VERB
fsr-3907	62	24	one	one	NUM
fsr-3907	62	25	year	year	NOUN
fsr-3907	62	26	from	from	ADP
fsr-3907	62	27	today	today	NOUN
fsr-3907	62	28	,	,	PUNCT
fsr-3907	62	29	and	and	CCONJ
fsr-3907	62	30	g	g	PROPN
fsr-3907	62	31	5	5	NUM
fsr-3907	62	32	percentage	percentage	NOUN
fsr-3907	62	33	increase	increase	NOUN
fsr-3907	62	34	in	in	ADP
fsr-3907	62	35	“	"	PUNCT
fsr-3907	62	36	final	final	ADJ
fsr-3907	62	37	”	"	PUNCT
fsr-3907	62	38	salary	salary	NOUN
fsr-3907	62	39	for	for	ADP
fsr-3907	62	40	next	next	ADJ
fsr-3907	62	41	year	year	NOUN
fsr-3907	62	42	.	.	PUNCT
fsr-3907	63	1	in	in	ADP
fsr-3907	63	2	eq	eq	ADP
fsr-3907	63	3	.	.	PUNCT
fsr-3907	64	1	(	(	PUNCT
fsr-3907	64	2	2	2	NUM
fsr-3907	64	3	)	)	PUNCT
fsr-3907	64	4	,	,	PUNCT
fsr-3907	64	5	the	the	DET
fsr-3907	64	6	first	first	ADJ
fsr-3907	64	7	s0	s0	NOUN
fsr-3907	64	8	represents	represent	VERB
fsr-3907	64	9	the	the	DET
fsr-3907	64	10	salary	salary	NOUN
fsr-3907	64	11	in	in	ADP
fsr-3907	64	12	the	the	DET
fsr-3907	64	13	most	most	ADV
fsr-3907	64	14	recent	recent	ADJ
fsr-3907	64	15	year	year	NOUN
fsr-3907	64	16	,	,	PUNCT
fsr-3907	64	17	and	and	CCONJ
fsr-3907	64	18	the	the	DET
fsr-3907	64	19	second	second	ADJ
fsr-3907	64	20	s0	s0	NOUN
fsr-3907	64	21	represents	represent	VERB
fsr-3907	64	22	the	the	DET
fsr-3907	64	23	salary	salary	NOUN
fsr-3907	64	24	number	number	NOUN
fsr-3907	64	25	upon	upon	SCONJ
fsr-3907	64	26	which	which	PRON
fsr-3907	64	27	the	the	DET
fsr-3907	64	28	pension	pension	NOUN
fsr-3907	64	29	benefit	benefit	NOUN
fsr-3907	64	30	is	be	AUX
fsr-3907	64	31	computed	compute	VERB
fsr-3907	64	32	.	.	PUNCT
fsr-3907	65	1	as	as	SCONJ
fsr-3907	65	2	pointed	point	VERB
fsr-3907	65	3	out	out	ADP
fsr-3907	65	4	earlier	early	ADV
fsr-3907	65	5	,	,	PUNCT
fsr-3907	65	6	these	these	DET
fsr-3907	65	7	two	two	NUM
fsr-3907	65	8	could	could	AUX
fsr-3907	65	9	be	be	AUX
fsr-3907	65	10	different	different	ADJ
fsr-3907	65	11	,	,	PUNCT
fsr-3907	65	12	and	and	CCONJ
fsr-3907	65	13	thus	thus	ADV
fsr-3907	65	14	the	the	DET
fsr-3907	65	15	associated	associated	ADJ
fsr-3907	65	16	growth	growth	NOUN
fsr-3907	65	17	rates	rate	NOUN
fsr-3907	65	18	would	would	AUX
fsr-3907	65	19	also	also	ADV
fsr-3907	65	20	be	be	AUX
fsr-3907	65	21	19w	19w	NOUN
fsr-3907	65	22	.	.	PUNCT
fsr-3907	66	1	woerheide	woerheide	NOUN
fsr-3907	66	2	/	/	SYM
fsr-3907	66	3	financial	financial	ADJ
fsr-3907	66	4	services	service	NOUN
fsr-3907	66	5	review	review	VERB
fsr-3907	66	6	9	9	NUM
fsr-3907	66	7	(	(	PUNCT
fsr-3907	66	8	2000	2000	NUM
fsr-3907	66	9	)	)	PUNCT
fsr-3907	66	10	17–31	17–31	NUM
fsr-3907	66	11	different	different	ADJ
fsr-3907	66	12	.	.	PUNCT
fsr-3907	67	1	if	if	SCONJ
fsr-3907	67	2	the	the	DET
fsr-3907	67	3	salary	salary	NOUN
fsr-3907	67	4	growth	growth	NOUN
fsr-3907	67	5	rate	rate	NOUN
fsr-3907	67	6	for	for	ADP
fsr-3907	67	7	the	the	DET
fsr-3907	67	8	coming	come	VERB
fsr-3907	67	9	year	year	NOUN
fsr-3907	67	10	is	be	AUX
fsr-3907	67	11	greater	great	ADJ
fsr-3907	67	12	than	than	ADP
fsr-3907	67	13	the	the	DET
fsr-3907	67	14	growth	growth	NOUN
fsr-3907	67	15	rate	rate	NOUN
fsr-3907	67	16	of	of	ADP
fsr-3907	67	17	the	the	DET
fsr-3907	67	18	“	"	PUNCT
fsr-3907	67	19	final	final	ADJ
fsr-3907	67	20	”	"	PUNCT
fsr-3907	67	21	salary	salary	NOUN
fsr-3907	67	22	,	,	PUNCT
fsr-3907	67	23	the	the	DET
fsr-3907	67	24	net	net	ADJ
fsr-3907	67	25	salary	salary	NOUN
fsr-3907	67	26	coefficient	coefficient	NOUN
fsr-3907	67	27	to	to	PART
fsr-3907	67	28	be	be	AUX
fsr-3907	67	29	derived	derive	VERB
fsr-3907	67	30	would	would	AUX
fsr-3907	67	31	be	be	AUX
fsr-3907	67	32	lower	low	ADJ
fsr-3907	67	33	,	,	PUNCT
fsr-3907	67	34	and	and	CCONJ
fsr-3907	67	35	vice	vice	ADV
fsr-3907	67	36	versa	versa	ADV
fsr-3907	67	37	.	.	PUNCT
fsr-3907	68	1	the	the	DET
fsr-3907	68	2	“	"	PUNCT
fsr-3907	68	3	net	net	ADJ
fsr-3907	68	4	salary	salary	NOUN
fsr-3907	68	5	”	"	PUNCT
fsr-3907	68	6	or	or	CCONJ
fsr-3907	68	7	marginal	marginal	ADJ
fsr-3907	68	8	economic	economic	ADJ
fsr-3907	68	9	benefit	benefit	NOUN
fsr-3907	68	10	of	of	ADP
fsr-3907	68	11	working	work	VERB
fsr-3907	68	12	one	one	NUM
fsr-3907	68	13	more	more	ADJ
fsr-3907	68	14	year	year	NOUN
fsr-3907	68	15	is	be	AUX
fsr-3907	68	16	the	the	DET
fsr-3907	68	17	difference	difference	NOUN
fsr-3907	68	18	between	between	ADP
fsr-3907	68	19	i1	i1	PROPN
fsr-3907	68	20	and	and	CCONJ
fsr-3907	68	21	i0	i0	PROPN
fsr-3907	68	22	:	:	PUNCT
fsr-3907	68	23	i1	i1	PROPN
fsr-3907	68	24	2	2	NUM
fsr-3907	68	25	i0	i0	PROPN
fsr-3907	68	26	5	5	NUM
fsr-3907	68	27	s0	s0	NOUN
fsr-3907	68	28	*	*	PUNCT
fsr-3907	68	29	~1	~1	VERB
fsr-3907	68	30	1	1	NUM
fsr-3907	68	31	g	g	NOUN
fsr-3907	68	32	!	!	PROPN
fsr-3907	68	33	1	1	NUM
fsr-3907	68	34	o	o	NOUN
fsr-3907	68	35	t51	t51	NOUN
fsr-3907	68	36	d	d	PROPN
fsr-3907	68	37	s0	s0	X
fsr-3907	68	38	*	*	PUNCT
fsr-3907	68	39	~1	~1	VERB
fsr-3907	68	40	1	1	NUM
fsr-3907	68	41	g	g	NOUN
fsr-3907	68	42	!	!	PUNCT
fsr-3907	68	43	*	*	PUNCT
fsr-3907	69	1	~n	~n	NUM
fsr-3907	69	2	1	1	NUM
fsr-3907	69	3	1	1	NUM
fsr-3907	69	4	!	!	PUNCT
fsr-3907	69	5	*	*	PUNCT
fsr-3907	70	1	c	c	NOUN
fsr-3907	70	2	~1	~1	X
fsr-3907	70	3	1	1	NUM
fsr-3907	70	4	k!t	k!t	PROPN
fsr-3907	70	5	2	2	NUM
fsr-3907	70	6	o	o	NOUN
fsr-3907	70	7	t50	t50	PROPN
fsr-3907	70	8	d	d	PROPN
fsr-3907	70	9	s0	s0	PROPN
fsr-3907	70	10	*	*	PUNCT
fsr-3907	70	11	n	n	PROPN
fsr-3907	70	12	*	*	X
fsr-3907	70	13	c	c	NOUN
fsr-3907	70	14	~1	~1	X
fsr-3907	70	15	1	1	NUM
fsr-3907	70	16	k!t	k!t	PROPN
fsr-3907	70	17	(	(	PUNCT
fsr-3907	70	18	3	3	X
fsr-3907	70	19	)	)	PUNCT
fsr-3907	70	20	this	this	DET
fsr-3907	70	21	difference	difference	NOUN
fsr-3907	70	22	can	can	AUX
fsr-3907	70	23	be	be	AUX
fsr-3907	70	24	“	"	PUNCT
fsr-3907	70	25	simplified	simplify	VERB
fsr-3907	70	26	”	"	PUNCT
fsr-3907	70	27	to	to	ADP
fsr-3907	70	28	the	the	DET
fsr-3907	70	29	following	follow	VERB
fsr-3907	70	30	form	form	NOUN
fsr-3907	70	31	i0	i0	PROPN
fsr-3907	70	32	2	2	NUM
fsr-3907	70	33	i0	i0	PROPN
fsr-3907	70	34	5	5	NUM
fsr-3907	70	35	s0	s0	NOUN
fsr-3907	70	36	*	*	PUNCT
fsr-3907	70	37	~1	~1	ADJ
fsr-3907	70	38	1	1	NUM
fsr-3907	70	39	g	g	NOUN
fsr-3907	70	40	!	!	PUNCT
fsr-3907	70	41	*	*	PUNCT
fsr-3907	71	1	f1	f1	PROPN
fsr-3907	71	2	2	2	NUM
fsr-3907	71	3	n	n	NOUN
fsr-3907	71	4	*	*	PROPN
fsr-3907	71	5	c	c	NOUN
fsr-3907	71	6	1	1	NUM
fsr-3907	71	7	1	1	NUM
fsr-3907	71	8	g	g	NOUN
fsr-3907	71	9	1	1	NUM
fsr-3907	71	10	o	o	NOUN
fsr-3907	71	11	t51	t51	NOUN
fsr-3907	71	12	d	d	NOUN
fsr-3907	71	13	c	c	PROPN
fsr-3907	71	14	1	1	NUM
fsr-3907	71	15	c	c	X
fsr-3907	71	16	~	~	SYM
fsr-3907	71	17	c	c	X
fsr-3907	71	18	*	*	PUNCT
fsr-3907	71	19	n	n	PROPN
fsr-3907	71	20	*	*	NOUN
fsr-3907	71	21	g/~1	g/~1	PROPN
fsr-3907	71	22	1	1	NUM
fsr-3907	71	23	g	g	NOUN
fsr-3907	71	24	!	!	PUNCT
fsr-3907	71	25	!	!	PUNCT
fsr-3907	72	1	~1	~1	NOUN
fsr-3907	72	2	1	1	NUM
fsr-3907	72	3	k!t	k!t	PROPN
fsr-3907	72	4	g	g	PROPN
fsr-3907	72	5	5	5	NUM
fsr-3907	72	6	s0	s0	NOUN
fsr-3907	72	7	*	*	PUNCT
fsr-3907	72	8	~1	~1	ADJ
fsr-3907	72	9	1	1	NUM
fsr-3907	72	10	g	g	NOUN
fsr-3907	72	11	!	!	PUNCT
fsr-3907	72	12	*	*	PUNCT
fsr-3907	73	1	d	d	X
fsr-3907	73	2	(	(	PUNCT
fsr-3907	73	3	4	4	NUM
fsr-3907	73	4	)	)	PUNCT
fsr-3907	73	5	where	where	SCONJ
fsr-3907	73	6	d	d	PROPN
fsr-3907	73	7	5	5	NUM
fsr-3907	73	8	1	1	NUM
fsr-3907	73	9	2	2	NUM
fsr-3907	73	10	n	n	NOUN
fsr-3907	73	11	*	*	PROPN
fsr-3907	73	12	c	c	NOUN
fsr-3907	73	13	1	1	NUM
fsr-3907	73	14	1	1	NUM
fsr-3907	73	15	g	g	NOUN
fsr-3907	73	16	1	1	NUM
fsr-3907	73	17	o	o	NOUN
fsr-3907	73	18	t51	t51	NOUN
fsr-3907	73	19	d	d	PROPN
fsr-3907	73	20	c	c	NOUN
fsr-3907	73	21	1	1	NUM
fsr-3907	73	22	~c	~c	X
fsr-3907	73	23	*	*	PUNCT
fsr-3907	73	24	n	n	PRON
fsr-3907	73	25	*	*	NOUN
fsr-3907	73	26	g/~1	g/~1	PROPN
fsr-3907	73	27	1	1	NUM
fsr-3907	73	28	g	g	NOUN
fsr-3907	73	29	!	!	PUNCT
fsr-3907	73	30	!	!	PUNCT
fsr-3907	74	1	~1	~1	ADJ
fsr-3907	74	2	1	1	NUM
fsr-3907	74	3	k!t	k!t	PROPN
fsr-3907	74	4	.	.	PUNCT
fsr-3907	75	1	the	the	DET
fsr-3907	75	2	decision	decision	NOUN
fsr-3907	75	3	to	to	PART
fsr-3907	75	4	retire	retire	VERB
fsr-3907	75	5	depends	depend	VERB
fsr-3907	75	6	on	on	ADP
fsr-3907	75	7	whether	whether	SCONJ
fsr-3907	75	8	the	the	DET
fsr-3907	75	9	value	value	NOUN
fsr-3907	75	10	of	of	ADP
fsr-3907	75	11	eq	eq	PROPN
fsr-3907	75	12	.	.	PUNCT
fsr-3907	76	1	(	(	PUNCT
fsr-3907	76	2	4	4	X
fsr-3907	76	3	)	)	PUNCT
fsr-3907	76	4	is	be	AUX
fsr-3907	76	5	enough	enough	ADJ
fsr-3907	76	6	to	to	PART
fsr-3907	76	7	offset	offset	VERB
fsr-3907	76	8	the	the	DET
fsr-3907	76	9	loss	loss	NOUN
fsr-3907	76	10	of	of	ADP
fsr-3907	76	11	utility	utility	NOUN
fsr-3907	76	12	achieved	achieve	VERB
fsr-3907	76	13	from	from	ADP
fsr-3907	76	14	substituting	substitute	VERB
fsr-3907	76	15	one	one	NUM
fsr-3907	76	16	more	more	ADJ
fsr-3907	76	17	year	year	NOUN
fsr-3907	76	18	of	of	ADP
fsr-3907	76	19	work	work	NOUN
fsr-3907	76	20	for	for	ADP
fsr-3907	76	21	an	an	DET
fsr-3907	76	22	extra	extra	ADJ
fsr-3907	76	23	year	year	NOUN
fsr-3907	76	24	of	of	ADP
fsr-3907	76	25	leisure	leisure	NOUN
fsr-3907	76	26	.	.	PUNCT
fsr-3907	77	1	as	as	SCONJ
fsr-3907	77	2	indicated	indicate	VERB
fsr-3907	77	3	earlier	early	ADV
fsr-3907	77	4	,	,	PUNCT
fsr-3907	77	5	there	there	PRON
fsr-3907	77	6	is	be	VERB
fsr-3907	77	7	no	no	DET
fsr-3907	77	8	one	one	NUM
fsr-3907	77	9	single	single	ADJ
fsr-3907	77	10	value	value	NOUN
fsr-3907	77	11	ofd	ofd	NOUN
fsr-3907	77	12	that	that	PRON
fsr-3907	77	13	will	will	AUX
fsr-3907	77	14	guarantee	guarantee	VERB
fsr-3907	77	15	a	a	DET
fsr-3907	77	16	person	person	NOUN
fsr-3907	77	17	would	would	AUX
fsr-3907	77	18	retire	retire	VERB
fsr-3907	77	19	or	or	CCONJ
fsr-3907	77	20	would	would	AUX
fsr-3907	77	21	opt	opt	VERB
fsr-3907	77	22	to	to	PART
fsr-3907	77	23	work	work	VERB
fsr-3907	77	24	another	another	DET
fsr-3907	77	25	year	year	NOUN
fsr-3907	77	26	.	.	PUNCT
fsr-3907	78	1	although	although	SCONJ
fsr-3907	78	2	the	the	DET
fsr-3907	78	3	current	current	ADJ
fsr-3907	78	4	salary	salary	NOUN
fsr-3907	78	5	(	(	PUNCT
fsr-3907	78	6	s0	s0	PROPN
fsr-3907	78	7	)	)	PUNCT
fsr-3907	78	8	and	and	CCONJ
fsr-3907	78	9	the	the	DET
fsr-3907	78	10	salary	salary	NOUN
fsr-3907	78	11	increase	increase	NOUN
fsr-3907	78	12	(	(	PUNCT
fsr-3907	78	13	g	g	NOUN
fsr-3907	78	14	)	)	PUNCT
fsr-3907	78	15	are	be	AUX
fsr-3907	78	16	important	important	ADJ
fsr-3907	78	17	variables	variable	NOUN
fsr-3907	78	18	,	,	PUNCT
fsr-3907	78	19	the	the	DET
fsr-3907	78	20	salary	salary	NOUN
fsr-3907	78	21	coefficient	coefficient	NOUN
fsr-3907	78	22	termd	termd	PROPN
fsr-3907	78	23	is	be	AUX
fsr-3907	78	24	the	the	DET
fsr-3907	78	25	most	most	ADV
fsr-3907	78	26	important	important	ADJ
fsr-3907	78	27	term	term	NOUN
fsr-3907	78	28	in	in	ADP
fsr-3907	78	29	eq	eq	ADP
fsr-3907	78	30	.	.	PUNCT
fsr-3907	79	1	(	(	PUNCT
fsr-3907	79	2	4	4	NUM
fsr-3907	79	3	)	)	PUNCT
fsr-3907	79	4	.	.	PUNCT
fsr-3907	80	1	the	the	DET
fsr-3907	80	2	termd	termd	PROPN
fsr-3907	80	3	could	could	AUX
fsr-3907	80	4	be	be	AUX
fsr-3907	80	5	negative	negative	ADJ
fsr-3907	80	6	,	,	PUNCT
fsr-3907	80	7	but	but	CCONJ
fsr-3907	80	8	the	the	DET
fsr-3907	80	9	more	more	ADV
fsr-3907	80	10	likely	likely	ADJ
fsr-3907	80	11	scenario	scenario	NOUN
fsr-3907	80	12	is	be	AUX
fsr-3907	80	13	that	that	SCONJ
fsr-3907	80	14	it	it	PRON
fsr-3907	80	15	would	would	AUX
fsr-3907	80	16	be	be	AUX
fsr-3907	80	17	positive	positive	ADJ
fsr-3907	80	18	.	.	PUNCT
fsr-3907	81	1	some	some	DET
fsr-3907	81	2	employers	employer	NOUN
fsr-3907	81	3	place	place	VERB
fsr-3907	81	4	a	a	DET
fsr-3907	81	5	cap	cap	NOUN
fsr-3907	81	6	on	on	ADP
fsr-3907	81	7	the	the	DET
fsr-3907	81	8	number	number	NOUN
fsr-3907	81	9	of	of	ADP
fsr-3907	81	10	years	year	NOUN
fsr-3907	81	11	that	that	PRON
fsr-3907	81	12	can	can	AUX
fsr-3907	81	13	be	be	AUX
fsr-3907	81	14	counted	count	VERB
fsr-3907	81	15	in	in	ADP
fsr-3907	81	16	computing	compute	VERB
fsr-3907	81	17	the	the	DET
fsr-3907	81	18	db	db	PROPN
fsr-3907	81	19	pension	pension	NOUN
fsr-3907	81	20	benefit	benefit	NOUN
fsr-3907	81	21	.	.	PUNCT
fsr-3907	82	1	thus	thus	ADV
fsr-3907	82	2	,	,	PUNCT
fsr-3907	82	3	although	although	SCONJ
fsr-3907	82	4	the	the	DET
fsr-3907	82	5	salary	salary	NOUN
fsr-3907	82	6	used	use	VERB
fsr-3907	82	7	in	in	ADP
fsr-3907	82	8	computing	compute	VERB
fsr-3907	82	9	the	the	DET
fsr-3907	82	10	pension	pension	NOUN
fsr-3907	82	11	benefit	benefit	NOUN
fsr-3907	82	12	increases	increase	NOUN
fsr-3907	82	13	,	,	PUNCT
fsr-3907	82	14	the	the	DET
fsr-3907	82	15	employee	employee	NOUN
fsr-3907	82	16	may	may	AUX
fsr-3907	82	17	not	not	PART
fsr-3907	82	18	receive	receive	VERB
fsr-3907	82	19	the	the	DET
fsr-3907	82	20	benefit	benefit	NOUN
fsr-3907	82	21	of	of	ADP
fsr-3907	82	22	getting	get	VERB
fsr-3907	82	23	another	another	DET
fsr-3907	82	24	year	year	NOUN
fsr-3907	82	25	’s	’s	PART
fsr-3907	82	26	credit	credit	NOUN
fsr-3907	82	27	in	in	ADP
fsr-3907	82	28	computing	compute	VERB
fsr-3907	82	29	the	the	DET
fsr-3907	82	30	pension	pension	NOUN
fsr-3907	82	31	payment	payment	NOUN
fsr-3907	82	32	.	.	PUNCT
fsr-3907	83	1	this	this	DET
fsr-3907	83	2	procedure	procedure	NOUN
fsr-3907	83	3	produces	produce	VERB
fsr-3907	83	4	a	a	DET
fsr-3907	83	5	simpler	simple	ADJ
fsr-3907	83	6	and	and	CCONJ
fsr-3907	83	7	smaller	small	ADJ
fsr-3907	83	8	value	value	NOUN
fsr-3907	83	9	for	for	ADP
fsr-3907	83	10	the	the	DET
fsr-3907	83	11	salary	salary	NOUN
fsr-3907	83	12	coefficient	coefficient	NOUN
fsr-3907	83	13	term	term	NOUN
fsr-3907	83	14	computed	compute	VERB
fsr-3907	83	15	above	above	ADV
fsr-3907	83	16	.	.	PUNCT
fsr-3907	84	1	if	if	SCONJ
fsr-3907	84	2	the	the	DET
fsr-3907	84	3	coefficient	coefficient	NOUN
fsr-3907	84	4	termd	termd	PROPN
fsr-3907	84	5	were	be	AUX
fsr-3907	84	6	negative	negative	ADJ
fsr-3907	84	7	,	,	PUNCT
fsr-3907	84	8	then	then	ADV
fsr-3907	84	9	the	the	DET
fsr-3907	84	10	economically	economically	ADV
fsr-3907	84	11	rational	rational	ADJ
fsr-3907	84	12	person	person	NOUN
fsr-3907	84	13	would	would	AUX
fsr-3907	84	14	presumably	presumably	ADV
fsr-3907	84	15	retire	retire	VERB
fsr-3907	84	16	as	as	SCONJ
fsr-3907	84	17	he	he	PRON
fsr-3907	84	18	or	or	CCONJ
fsr-3907	84	19	she	she	PRON
fsr-3907	84	20	is	be	AUX
fsr-3907	84	21	actually	actually	ADV
fsr-3907	84	22	paying	pay	VERB
fsr-3907	84	23	to	to	PART
fsr-3907	84	24	work	work	VERB
fsr-3907	84	25	.	.	PUNCT
fsr-3907	85	1	the	the	DET
fsr-3907	85	2	coefficient	coefficient	NOUN
fsr-3907	85	3	would	would	AUX
fsr-3907	85	4	be	be	AUX
fsr-3907	85	5	negative	negative	ADJ
fsr-3907	85	6	in	in	ADP
fsr-3907	85	7	cases	case	NOUN
fsr-3907	85	8	where	where	SCONJ
fsr-3907	85	9	the	the	DET
fsr-3907	85	10	product	product	NOUN
fsr-3907	85	11	of	of	ADP
fsr-3907	85	12	years	year	NOUN
fsr-3907	85	13	covered	cover	VERB
fsr-3907	85	14	in	in	ADP
fsr-3907	85	15	the	the	DET
fsr-3907	85	16	pension	pension	NOUN
fsr-3907	85	17	plan	plan	NOUN
fsr-3907	85	18	(	(	PUNCT
fsr-3907	85	19	n	n	CCONJ
fsr-3907	85	20	)	)	PUNCT
fsr-3907	85	21	and	and	CCONJ
fsr-3907	85	22	the	the	DET
fsr-3907	85	23	pension	pension	NOUN
fsr-3907	85	24	percentage	percentage	NOUN
fsr-3907	85	25	per	per	ADP
fsr-3907	85	26	year	year	NOUN
fsr-3907	85	27	worked	work	VERB
fsr-3907	85	28	(	(	PUNCT
fsr-3907	85	29	c	c	X
fsr-3907	85	30	)	)	PUNCT
fsr-3907	85	31	exceeds	exceed	VERB
fsr-3907	85	32	the	the	DET
fsr-3907	85	33	value	value	NOUN
fsr-3907	85	34	of	of	ADP
fsr-3907	85	35	1.0	1.0	NUM
fsr-3907	85	36	by	by	ADP
fsr-3907	85	37	an	an	DET
fsr-3907	85	38	amount	amount	NOUN
fsr-3907	85	39	large	large	ADJ
fsr-3907	85	40	enough	enough	ADV
fsr-3907	85	41	to	to	PART
fsr-3907	85	42	offset	offset	VERB
fsr-3907	85	43	the	the	DET
fsr-3907	85	44	present	present	ADJ
fsr-3907	85	45	value	value	NOUN
fsr-3907	85	46	of	of	ADP
fsr-3907	85	47	the	the	DET
fsr-3907	85	48	increase	increase	NOUN
fsr-3907	85	49	in	in	ADP
fsr-3907	85	50	future	future	ADJ
fsr-3907	85	51	pension	pension	NOUN
fsr-3907	85	52	benefits	benefit	NOUN
fsr-3907	85	53	.	.	PUNCT
fsr-3907	86	1	the	the	DET
fsr-3907	86	2	latter	latter	ADJ
fsr-3907	86	3	would	would	AUX
fsr-3907	86	4	be	be	AUX
fsr-3907	86	5	low	low	ADJ
fsr-3907	86	6	whenever	whenever	SCONJ
fsr-3907	86	7	life	life	NOUN
fsr-3907	86	8	expectancy	expectancy	NOUN
fsr-3907	86	9	is	be	AUX
fsr-3907	86	10	low	low	ADJ
fsr-3907	86	11	.	.	PUNCT
fsr-3907	87	1	for	for	ADP
fsr-3907	87	2	example	example	NOUN
fsr-3907	87	3	,	,	PUNCT
fsr-3907	87	4	ifn	ifn	PROPN
fsr-3907	87	5	5	5	NUM
fsr-3907	87	6	30	30	NUM
fsr-3907	87	7	,	,	PUNCT
fsr-3907	87	8	c5	c5	PROPN
fsr-3907	87	9	0.04	0.04	NUM
fsr-3907	87	10	,	,	PUNCT
fsr-3907	87	11	g5	g5	NOUN
fsr-3907	87	12	0.03	0.03	NUM
fsr-3907	87	13	,	,	PUNCT
fsr-3907	87	14	k5	k5	PROPN
fsr-3907	87	15	0.10	0.10	NUM
fsr-3907	87	16	,	,	PUNCT
fsr-3907	87	17	and	and	CCONJ
fsr-3907	87	18	d5	d5	NOUN
fsr-3907	87	19	2	2	NUM
fsr-3907	87	20	,	,	PUNCT
fsr-3907	87	21	then	then	ADV
fsr-3907	87	22	the	the	DET
fsr-3907	87	23	financial	financial	ADJ
fsr-3907	87	24	benefit	benefit	NOUN
fsr-3907	87	25	to	to	ADP
fsr-3907	87	26	working	work	VERB
fsr-3907	87	27	one	one	NUM
fsr-3907	87	28	more	more	ADJ
fsr-3907	87	29	year	year	NOUN
fsr-3907	87	30	(	(	PUNCT
fsr-3907	87	31	i.e.	i.e.	X
fsr-3907	87	32	,	,	PUNCT
fsr-3907	87	33	i1	i1	PROPN
fsr-3907	87	34	2	2	NUM
fsr-3907	87	35	i0	i0	PROPN
fsr-3907	87	36	)	)	PUNCT
fsr-3907	87	37	is	be	AUX
fsr-3907	87	38	equal	equal	ADJ
fsr-3907	87	39	to	to	ADP
fsr-3907	87	40	-3.50	-3.50	PRON
fsr-3907	87	41	%	%	NOUN
fsr-3907	87	42	of	of	ADP
fsr-3907	87	43	next	next	ADJ
fsr-3907	87	44	year	year	NOUN
fsr-3907	87	45	’s	’s	PART
fsr-3907	87	46	salary	salary	NOUN
fsr-3907	87	47	.	.	PUNCT
fsr-3907	88	1	it	it	PRON
fsr-3907	88	2	should	should	AUX
fsr-3907	88	3	be	be	AUX
fsr-3907	88	4	noted	note	VERB
fsr-3907	88	5	that	that	SCONJ
fsr-3907	88	6	even	even	ADV
fsr-3907	88	7	in	in	ADP
fsr-3907	88	8	a	a	DET
fsr-3907	88	9	situation	situation	NOUN
fsr-3907	88	10	as	as	ADV
fsr-3907	88	11	extreme	extreme	ADJ
fsr-3907	88	12	as	as	ADP
fsr-3907	88	13	this	this	PRON
fsr-3907	88	14	,	,	PUNCT
fsr-3907	88	15	where	where	SCONJ
fsr-3907	88	16	c	c	NOUN
fsr-3907	88	17	is	be	AUX
fsr-3907	88	18	incredibly	incredibly	ADV
fsr-3907	88	19	large	large	ADJ
fsr-3907	88	20	,	,	PUNCT
fsr-3907	88	21	if	if	SCONJ
fsr-3907	88	22	the	the	DET
fsr-3907	88	23	person	person	NOUN
fsr-3907	88	24	expects	expect	VERB
fsr-3907	88	25	to	to	PART
fsr-3907	88	26	live	live	VERB
fsr-3907	88	27	at	at	ADP
fsr-3907	88	28	least	least	ADV
fsr-3907	88	29	three	three	NUM
fsr-3907	88	30	more	more	ADJ
fsr-3907	88	31	years	year	NOUN
fsr-3907	88	32	,	,	PUNCT
fsr-3907	88	33	then	then	ADV
fsr-3907	88	34	the	the	DET
fsr-3907	88	35	coefficient	coefficient	NOUN
fsr-3907	88	36	becomes	become	VERB
fsr-3907	88	37	positive	positive	ADJ
fsr-3907	88	38	and	and	CCONJ
fsr-3907	88	39	stays	stay	VERB
fsr-3907	88	40	positive	positive	ADJ
fsr-3907	88	41	for	for	ADP
fsr-3907	88	42	increasing	increase	VERB
fsr-3907	88	43	life	life	NOUN
fsr-3907	88	44	expectancies	expectancy	NOUN
fsr-3907	88	45	.	.	PUNCT
fsr-3907	89	1	2.1	2.1	NUM
fsr-3907	89	2	.	.	PUNCT
fsr-3907	89	3	estimates	estimate	NOUN
fsr-3907	89	4	ofd	ofd	PROPN
fsr-3907	89	5	let	let	VERB
fsr-3907	89	6	us	we	PRON
fsr-3907	89	7	now	now	ADV
fsr-3907	89	8	consider	consider	VERB
fsr-3907	89	9	estimates	estimate	NOUN
fsr-3907	89	10	of	of	ADP
fsr-3907	89	11	the	the	DET
fsr-3907	89	12	salary	salary	NOUN
fsr-3907	89	13	coefficient	coefficient	NOUN
fsr-3907	89	14	term	term	NOUN
fsr-3907	89	15	.	.	PUNCT
fsr-3907	90	1	table	table	NOUN
fsr-3907	90	2	1	1	NUM
fsr-3907	90	3	showsd	showsd	NOUN
fsr-3907	90	4	as	as	ADP
fsr-3907	90	5	a	a	DET
fsr-3907	90	6	function	function	NOUN
fsr-3907	90	7	of	of	ADP
fsr-3907	90	8	the	the	DET
fsr-3907	90	9	number	number	NOUN
fsr-3907	90	10	of	of	ADP
fsr-3907	90	11	years	year	NOUN
fsr-3907	90	12	the	the	DET
fsr-3907	90	13	employee	employee	NOUN
fsr-3907	90	14	expects	expect	VERB
fsr-3907	90	15	to	to	PART
fsr-3907	90	16	live	live	VERB
fsr-3907	90	17	(	(	PUNCT
fsr-3907	90	18	i.e.	i.e.	X
fsr-3907	90	19	,	,	PUNCT
fsr-3907	90	20	d	d	NOUN
fsr-3907	90	21	)	)	PUNCT
fsr-3907	90	22	and	and	CCONJ
fsr-3907	90	23	the	the	DET
fsr-3907	90	24	number	number	NOUN
fsr-3907	90	25	of	of	ADP
fsr-3907	90	26	years	year	NOUN
fsr-3907	90	27	on	on	ADP
fsr-3907	90	28	the	the	DET
fsr-3907	90	29	job	job	NOUN
fsr-3907	90	30	(	(	PUNCT
fsr-3907	90	31	i.e.	i.e.	X
fsr-3907	90	32	,	,	PUNCT
fsr-3907	90	33	n	n	CCONJ
fsr-3907	90	34	)	)	PUNCT
fsr-3907	90	35	.	.	PUNCT
fsr-3907	91	1	note	note	VERB
fsr-3907	91	2	that	that	SCONJ
fsr-3907	91	3	because	because	SCONJ
fsr-3907	91	4	the	the	DET
fsr-3907	91	5	salary	salary	NOUN
fsr-3907	91	6	and	and	CCONJ
fsr-3907	91	7	pension	pension	NOUN
fsr-3907	91	8	payments	payment	NOUN
fsr-3907	91	9	are	be	AUX
fsr-3907	91	10	assumed	assume	VERB
fsr-3907	91	11	to	to	PART
fsr-3907	91	12	be	be	AUX
fsr-3907	91	13	received	receive	VERB
fsr-3907	91	14	20	20	NUM
fsr-3907	91	15	w.	w.	PROPN
fsr-3907	91	16	woerheide	woerheide	PROPN
fsr-3907	91	17	/	/	SYM
fsr-3907	91	18	financial	financial	ADJ
fsr-3907	91	19	services	service	NOUN
fsr-3907	91	20	review	review	VERB
fsr-3907	91	21	9	9	NUM
fsr-3907	91	22	(	(	PUNCT
fsr-3907	91	23	2000	2000	NUM
fsr-3907	91	24	)	)	PUNCT
fsr-3907	91	25	17–31	17–31	NUM
fsr-3907	91	26	table	table	NOUN
fsr-3907	91	27	1	1	NUM
fsr-3907	91	28	estimates	estimate	NOUN
fsr-3907	91	29	of	of	ADP
fsr-3907	91	30	the	the	DET
fsr-3907	91	31	salary	salary	NOUN
fsr-3907	91	32	coefficient	coefficient	NOUN
fsr-3907	91	33	term	term	NOUN
fsr-3907	91	34	(	(	PUNCT
fsr-3907	91	35	d	d	NOUN
fsr-3907	91	36	)	)	PUNCT
fsr-3907	91	37	under	under	ADP
fsr-3907	91	38	a	a	DET
fsr-3907	91	39	db	db	PROPN
fsr-3907	91	40	plan	plan	NOUN
fsr-3907	91	41	variable	variable	ADJ
fsr-3907	91	42	value	value	NOUN
fsr-3907	92	1	d	d	X
fsr-3907	92	2	c	c	NOUN
fsr-3907	92	3	0.01	0.01	NUM
fsr-3907	92	4	g	g	PROPN
fsr-3907	92	5	0.04	0.04	NUM
fsr-3907	92	6	k	k	NOUN
fsr-3907	92	7	0.08	0.08	NUM
fsr-3907	92	8	n	n	NUM
fsr-3907	92	9	5	5	NUM
fsr-3907	92	10	10	10	NUM
fsr-3907	92	11	20	20	NUM
fsr-3907	92	12	30	30	NUM
fsr-3907	92	13	0	0	NUM
fsr-3907	92	14	0.952	0.952	NUM
fsr-3907	92	15	0.904	0.904	NUM
fsr-3907	92	16	0.808	0.808	NUM
fsr-3907	92	17	0.712	0.712	NUM
fsr-3907	92	18	1	1	NUM
fsr-3907	92	19	0.963	0.963	NUM
fsr-3907	92	20	0.917	0.917	NUM
fsr-3907	92	21	0.824	0.824	NUM
fsr-3907	92	22	0.731	0.731	NUM
fsr-3907	92	23	2	2	NUM
fsr-3907	92	24	0.973	0.973	NUM
fsr-3907	92	25	0.929	0.929	NUM
fsr-3907	92	26	0.839	0.839	NUM
fsr-3907	92	27	0.750	0.750	NUM
fsr-3907	92	28	3	3	NUM
fsr-3907	92	29	0.983	0.983	NUM
fsr-3907	92	30	0.940	0.940	NUM
fsr-3907	92	31	0.853	0.853	NUM
fsr-3907	92	32	0.767	0.767	NUM
fsr-3907	92	33	4	4	NUM
fsr-3907	92	34	0.991	0.991	NUM
fsr-3907	92	35	0.950	0.950	NUM
fsr-3907	92	36	0.866	0.866	NUM
fsr-3907	92	37	0.783	0.783	NUM
fsr-3907	92	38	5	5	NUM
fsr-3907	92	39	1.000	1.000	NUM
fsr-3907	92	40	0.959	0.959	NUM
fsr-3907	92	41	0.878	0.878	NUM
fsr-3907	92	42	0.798	0.798	NUM
fsr-3907	92	43	6	6	NUM
fsr-3907	92	44	1.007	1.007	NUM
fsr-3907	92	45	0.968	0.968	NUM
fsr-3907	92	46	0.889	0.889	NUM
fsr-3907	92	47	0.811	0.811	NUM
fsr-3907	92	48	7	7	NUM
fsr-3907	92	49	1.014	1.014	NUM
fsr-3907	92	50	0.976	0.976	NUM
fsr-3907	92	51	0.900	0.900	NUM
fsr-3907	92	52	0.824	0.824	NUM
fsr-3907	92	53	8	8	NUM
fsr-3907	92	54	1.020	1.020	NUM
fsr-3907	92	55	0.983	0.983	NUM
fsr-3907	92	56	0.909	0.909	NUM
fsr-3907	92	57	0.835	0.835	NUM
fsr-3907	92	58	9	9	NUM
fsr-3907	92	59	1.026	1.026	NUM
fsr-3907	92	60	0.990	0.990	NUM
fsr-3907	92	61	0.918	0.918	NUM
fsr-3907	92	62	0.846	0.846	NUM
fsr-3907	92	63	10	10	NUM
fsr-3907	92	64	1.032	1.032	NUM
fsr-3907	92	65	0.997	0.997	NUM
fsr-3907	92	66	0.926	0.926	NUM
fsr-3907	92	67	0.856	0.856	NUM
fsr-3907	92	68	11	11	NUM
fsr-3907	92	69	1.037	1.037	NUM
fsr-3907	92	70	1.003	1.003	NUM
fsr-3907	92	71	0.934	0.934	NUM
fsr-3907	92	72	0.865	0.865	NUM
fsr-3907	92	73	12	12	NUM
fsr-3907	92	74	1.042	1.042	NUM
fsr-3907	92	75	1.008	1.008	NUM
fsr-3907	92	76	0.941	0.941	NUM
fsr-3907	92	77	0.874	0.874	NUM
fsr-3907	92	78	13	13	NUM
fsr-3907	92	79	1.046	1.046	NUM
fsr-3907	92	80	1.013	1.013	NUM
fsr-3907	92	81	0.948	0.948	NUM
fsr-3907	92	82	0.882	0.882	NUM
fsr-3907	92	83	14	14	NUM
fsr-3907	92	84	1.050	1.050	NUM
fsr-3907	92	85	1.018	1.018	NUM
fsr-3907	92	86	0.954	0.954	NUM
fsr-3907	92	87	0.889	0.889	NUM
fsr-3907	92	88	15	15	NUM
fsr-3907	92	89	1.054	1.054	NUM
fsr-3907	92	90	1.022	1.022	NUM
fsr-3907	92	91	0.959	0.959	NUM
fsr-3907	92	92	0.896	0.896	NUM
fsr-3907	92	93	16	16	NUM
fsr-3907	92	94	1.057	1.057	NUM
fsr-3907	92	95	1.026	1.026	NUM
fsr-3907	92	96	0.964	0.964	NUM
fsr-3907	92	97	0.902	0.902	NUM
fsr-3907	92	98	17	17	NUM
fsr-3907	92	99	1.061	1.061	NUM
fsr-3907	92	100	1.030	1.030	NUM
fsr-3907	92	101	0.969	0.969	NUM
fsr-3907	92	102	0.908	0.908	NUM
fsr-3907	92	103	18	18	NUM
fsr-3907	92	104	1.064	1.064	NUM
fsr-3907	92	105	1.034	1.034	NUM
fsr-3907	92	106	0.974	0.974	NUM
fsr-3907	92	107	0.913	0.913	NUM
fsr-3907	92	108	19	19	NUM
fsr-3907	92	109	1.066	1.066	NUM
fsr-3907	92	110	1.037	1.037	NUM
fsr-3907	92	111	0.978	0.978	NUM
fsr-3907	92	112	0.918	0.918	NUM
fsr-3907	92	113	20	20	NUM
fsr-3907	92	114	1.069	1.069	NUM
fsr-3907	92	115	1.040	1.040	NUM
fsr-3907	92	116	0.981	0.981	NUM
fsr-3907	92	117	0.923	0.923	NUM
fsr-3907	92	118	21	21	NUM
fsr-3907	92	119	1.071	1.071	NUM
fsr-3907	92	120	1.043	1.043	NUM
fsr-3907	92	121	0.985	0.985	NUM
fsr-3907	92	122	0.927	0.927	NUM
fsr-3907	92	123	22	22	NUM
fsr-3907	92	124	1.074	1.074	NUM
fsr-3907	92	125	1.045	1.045	NUM
fsr-3907	92	126	0.988	0.988	NUM
fsr-3907	92	127	0.931	0.931	NUM
fsr-3907	92	128	23	23	NUM
fsr-3907	92	129	1.076	1.076	NUM
fsr-3907	92	130	1.047	1.047	NUM
fsr-3907	92	131	0.991	0.991	NUM
fsr-3907	92	132	0.935	0.935	NUM
fsr-3907	92	133	24	24	NUM
fsr-3907	92	134	1.077	1.077	NUM
fsr-3907	92	135	1.050	1.050	NUM
fsr-3907	92	136	0.994	0.994	NUM
fsr-3907	92	137	0.938	0.938	NUM
fsr-3907	92	138	25	25	NUM
fsr-3907	92	139	1.079	1.079	NUM
fsr-3907	92	140	1.052	1.052	NUM
fsr-3907	92	141	0.997	0.997	NUM
fsr-3907	92	142	0.941	0.941	NUM
fsr-3907	92	143	26	26	NUM
fsr-3907	92	144	1.081	1.081	NUM
fsr-3907	92	145	1.054	1.054	NUM
fsr-3907	92	146	0.999	0.999	NUM
fsr-3907	92	147	0.944	0.944	NUM
fsr-3907	92	148	27	27	NUM
fsr-3907	92	149	1.082	1.082	NUM
fsr-3907	92	150	1.055	1.055	NUM
fsr-3907	92	151	1.001	1.001	NUM
fsr-3907	92	152	0.947	0.947	NUM
fsr-3907	92	153	28	28	NUM
fsr-3907	92	154	1.084	1.084	NUM
fsr-3907	92	155	1.057	1.057	NUM
fsr-3907	92	156	1.003	1.003	NUM
fsr-3907	92	157	0.950	0.950	NUM
fsr-3907	92	158	29	29	NUM
fsr-3907	92	159	1.085	1.085	NUM
fsr-3907	92	160	1.058	1.058	NUM
fsr-3907	92	161	1.005	1.005	NUM
fsr-3907	92	162	0.952	0.952	NUM
fsr-3907	92	163	30	30	NUM
fsr-3907	92	164	1.086	1.086	NUM
fsr-3907	92	165	1.060	1.060	NUM
fsr-3907	92	166	1.007	1.007	NUM
fsr-3907	92	167	0.954	0.954	NUM
fsr-3907	92	168	the	the	DET
fsr-3907	92	169	salary	salary	NOUN
fsr-3907	92	170	coefficient	coefficient	NOUN
fsr-3907	92	171	term	term	NOUN
fsr-3907	92	172	under	under	ADP
fsr-3907	92	173	a	a	DET
fsr-3907	92	174	db	db	PROPN
fsr-3907	92	175	plan	plan	NOUN
fsr-3907	92	176	is	be	AUX
fsr-3907	92	177	defined	define	VERB
fsr-3907	92	178	as	as	ADP
fsr-3907	92	179	d	d	PROPN
fsr-3907	92	180	5	5	NUM
fsr-3907	92	181	1	1	NUM
fsr-3907	92	182	2	2	NUM
fsr-3907	92	183	n	n	NOUN
fsr-3907	92	184	*	*	PROPN
fsr-3907	92	185	c	c	NOUN
fsr-3907	92	186	1	1	NUM
fsr-3907	92	187	1	1	NUM
fsr-3907	92	188	g	g	NOUN
fsr-3907	92	189	1	1	NUM
fsr-3907	92	190	o	o	NOUN
fsr-3907	92	191	t51	t51	NOUN
fsr-3907	92	192	d	d	PROPN
fsr-3907	92	193	c	c	NOUN
fsr-3907	92	194	1	1	NUM
fsr-3907	92	195	~c	~c	X
fsr-3907	92	196	*	*	PUNCT
fsr-3907	92	197	n	n	PRON
fsr-3907	92	198	*	*	NOUN
fsr-3907	92	199	g/~1	g/~1	PROPN
fsr-3907	92	200	1	1	NUM
fsr-3907	92	201	g	g	NOUN
fsr-3907	92	202	!	!	PUNCT
fsr-3907	92	203	!	!	PUNCT
fsr-3907	93	1	~1	~1	NOUN
fsr-3907	94	1	1	1	NUM
fsr-3907	94	2	k!t	k!t	PROPN
fsr-3907	94	3	.	.	PUNCT
fsr-3907	95	1	where	where	SCONJ
fsr-3907	95	2	d	d	NOUN
fsr-3907	95	3	5	5	NUM
fsr-3907	95	4	number	number	NOUN
fsr-3907	95	5	of	of	ADP
fsr-3907	95	6	years	year	NOUN
fsr-3907	95	7	a	a	DET
fsr-3907	95	8	person	person	NOUN
fsr-3907	95	9	expects	expect	VERB
fsr-3907	95	10	to	to	PART
fsr-3907	95	11	live	live	VERB
fsr-3907	95	12	,	,	PUNCT
fsr-3907	95	13	n	n	PRON
fsr-3907	95	14	5	5	NUM
fsr-3907	95	15	number	number	NOUN
fsr-3907	95	16	of	of	ADP
fsr-3907	95	17	years	year	NOUN
fsr-3907	95	18	a	a	DET
fsr-3907	95	19	person	person	NOUN
fsr-3907	95	20	has	have	AUX
fsr-3907	95	21	worked	work	VERB
fsr-3907	95	22	in	in	ADP
fsr-3907	95	23	the	the	DET
fsr-3907	95	24	db	db	PROPN
fsr-3907	95	25	plan	plan	NOUN
fsr-3907	95	26	,	,	PUNCT
fsr-3907	95	27	c	c	PROPN
fsr-3907	95	28	5	5	NUM
fsr-3907	95	29	pension	pension	NOUN
fsr-3907	95	30	benefit	benefit	NOUN
fsr-3907	95	31	as	as	ADP
fsr-3907	95	32	a	a	DET
fsr-3907	95	33	percentage	percentage	NOUN
fsr-3907	95	34	of	of	ADP
fsr-3907	95	35	‘	'	PUNCT
fsr-3907	95	36	‘	'	PUNCT
fsr-3907	95	37	final	final	ADJ
fsr-3907	95	38	’’	’'	PUNCT
fsr-3907	95	39	salary	salary	NOUN
fsr-3907	95	40	per	per	ADP
fsr-3907	95	41	year	year	NOUN
fsr-3907	95	42	worked	work	VERB
fsr-3907	95	43	,	,	PUNCT
fsr-3907	95	44	k	k	PROPN
fsr-3907	95	45	5	5	NUM
fsr-3907	95	46	appropriate	appropriate	ADJ
fsr-3907	95	47	discount	discount	NOUN
fsr-3907	95	48	rate	rate	NOUN
fsr-3907	95	49	,	,	PUNCT
fsr-3907	95	50	and	and	CCONJ
fsr-3907	95	51	g	g	PROPN
fsr-3907	95	52	5	5	NUM
fsr-3907	95	53	percentage	percentage	NOUN
fsr-3907	95	54	increase	increase	NOUN
fsr-3907	95	55	in	in	ADP
fsr-3907	95	56	‘	'	PUNCT
fsr-3907	95	57	‘	'	PUNCT
fsr-3907	95	58	final	final	ADJ
fsr-3907	95	59	’’	’'	PUNCT
fsr-3907	95	60	salary	salary	NOUN
fsr-3907	95	61	for	for	ADP
fsr-3907	95	62	next	next	ADJ
fsr-3907	95	63	year	year	NOUN
fsr-3907	95	64	.	.	PUNCT
fsr-3907	96	1	21w	21w	NOUN
fsr-3907	96	2	.	.	PROPN
fsr-3907	96	3	woerheide	woerheide	NOUN
fsr-3907	96	4	/	/	SYM
fsr-3907	96	5	financial	financial	ADJ
fsr-3907	96	6	services	service	NOUN
fsr-3907	96	7	review	review	VERB
fsr-3907	96	8	9	9	NUM
fsr-3907	96	9	(	(	PUNCT
fsr-3907	96	10	2000	2000	NUM
fsr-3907	96	11	)	)	PUNCT
fsr-3907	96	12	17–31	17–31	NUM
fsr-3907	96	13	on	on	ADP
fsr-3907	96	14	the	the	DET
fsr-3907	96	15	first	first	ADJ
fsr-3907	96	16	day	day	NOUN
fsr-3907	96	17	of	of	ADP
fsr-3907	96	18	each	each	DET
fsr-3907	96	19	year	year	NOUN
fsr-3907	96	20	,	,	PUNCT
fsr-3907	96	21	the	the	DET
fsr-3907	96	22	vertical	vertical	ADJ
fsr-3907	96	23	axis	axis	NOUN
fsr-3907	96	24	,	,	PUNCT
fsr-3907	96	25	which	which	PRON
fsr-3907	96	26	represents	represent	VERB
fsr-3907	96	27	the	the	DET
fsr-3907	96	28	life	life	NOUN
fsr-3907	96	29	expectancy	expectancy	NOUN
fsr-3907	96	30	of	of	ADP
fsr-3907	96	31	the	the	DET
fsr-3907	96	32	employee	employee	NOUN
fsr-3907	96	33	,	,	PUNCT
fsr-3907	96	34	represents	represent	VERB
fsr-3907	96	35	a	a	DET
fsr-3907	96	36	person	person	NOUN
fsr-3907	96	37	dying	die	VERB
fsr-3907	96	38	after	after	ADP
fsr-3907	96	39	receiving	receive	VERB
fsr-3907	96	40	the	the	DET
fsr-3907	96	41	payment	payment	NOUN
fsr-3907	96	42	for	for	ADP
fsr-3907	96	43	that	that	DET
fsr-3907	96	44	year	year	NOUN
fsr-3907	96	45	.	.	PUNCT
fsr-3907	97	1	thus	thus	ADV
fsr-3907	97	2	,	,	PUNCT
fsr-3907	97	3	the	the	DET
fsr-3907	97	4	value	value	NOUN
fsr-3907	97	5	of	of	ADP
fsr-3907	97	6	d5	d5	NOUN
fsr-3907	97	7	1	1	NUM
fsr-3907	97	8	represents	represent	VERB
fsr-3907	97	9	a	a	DET
fsr-3907	97	10	person	person	NOUN
fsr-3907	97	11	collecting	collect	VERB
fsr-3907	97	12	his	his	PRON
fsr-3907	97	13	or	or	CCONJ
fsr-3907	97	14	her	her	PRON
fsr-3907	97	15	salary	salary	NOUN
fsr-3907	97	16	now	now	ADV
fsr-3907	97	17	,	,	PUNCT
fsr-3907	97	18	and	and	CCONJ
fsr-3907	97	19	the	the	DET
fsr-3907	97	20	pension	pension	NOUN
fsr-3907	97	21	benefit	benefit	NOUN
fsr-3907	97	22	one	one	NUM
fsr-3907	97	23	year	year	NOUN
fsr-3907	97	24	from	from	ADP
fsr-3907	97	25	now	now	ADV
fsr-3907	97	26	,	,	PUNCT
fsr-3907	97	27	and	and	CCONJ
fsr-3907	97	28	then	then	ADV
fsr-3907	97	29	dying	die	VERB
fsr-3907	97	30	before	before	ADP
fsr-3907	97	31	receiving	receive	VERB
fsr-3907	97	32	the	the	DET
fsr-3907	97	33	second	second	ADJ
fsr-3907	97	34	pension	pension	NOUN
fsr-3907	97	35	payment	payment	NOUN
fsr-3907	97	36	.	.	PUNCT
fsr-3907	98	1	table	table	NOUN
fsr-3907	98	2	1	1	NUM
fsr-3907	98	3	is	be	AUX
fsr-3907	98	4	constructed	construct	VERB
fsr-3907	98	5	using	use	VERB
fsr-3907	98	6	the	the	DET
fsr-3907	98	7	assumptions	assumption	NOUN
fsr-3907	98	8	that	that	SCONJ
fsr-3907	98	9	the	the	DET
fsr-3907	98	10	employee	employee	NOUN
fsr-3907	98	11	expects	expect	VERB
fsr-3907	98	12	a	a	DET
fsr-3907	98	13	salary	salary	NOUN
fsr-3907	98	14	increase	increase	NOUN
fsr-3907	98	15	of	of	ADP
fsr-3907	98	16	four	four	NUM
fsr-3907	98	17	percent	percent	NOUN
fsr-3907	98	18	(	(	PUNCT
fsr-3907	98	19	g5	g5	NOUN
fsr-3907	98	20	0.04	0.04	NUM
fsr-3907	98	21	)	)	PUNCT
fsr-3907	98	22	,	,	PUNCT
fsr-3907	98	23	has	have	VERB
fsr-3907	98	24	a	a	DET
fsr-3907	98	25	pension	pension	NOUN
fsr-3907	98	26	of	of	ADP
fsr-3907	98	27	one	one	NUM
fsr-3907	98	28	percent	percent	NOUN
fsr-3907	98	29	of	of	ADP
fsr-3907	98	30	final	final	ADJ
fsr-3907	98	31	salary	salary	NOUN
fsr-3907	98	32	for	for	ADP
fsr-3907	98	33	each	each	DET
fsr-3907	98	34	year	year	NOUN
fsr-3907	98	35	worked	work	VERB
fsr-3907	98	36	(	(	PUNCT
fsr-3907	98	37	c	c	NOUN
fsr-3907	98	38	5	5	NUM
fsr-3907	98	39	0.01	0.01	NUM
fsr-3907	98	40	)	)	PUNCT
fsr-3907	98	41	,	,	PUNCT
fsr-3907	98	42	and	and	CCONJ
fsr-3907	98	43	believes	believe	VERB
fsr-3907	98	44	that	that	SCONJ
fsr-3907	98	45	the	the	DET
fsr-3907	98	46	appropriate	appropriate	ADJ
fsr-3907	98	47	discount	discount	NOUN
fsr-3907	98	48	rate	rate	NOUN
fsr-3907	98	49	is	be	AUX
fsr-3907	98	50	8	8	NUM
fsr-3907	98	51	%	%	NOUN
fsr-3907	98	52	(	(	PUNCT
fsr-3907	98	53	k5	k5	PROPN
fsr-3907	98	54	0.08	0.08	NUM
fsr-3907	98	55	)	)	PUNCT
fsr-3907	98	56	.	.	PUNCT
fsr-3907	99	1	for	for	ADP
fsr-3907	99	2	example	example	NOUN
fsr-3907	99	3	,	,	PUNCT
fsr-3907	99	4	if	if	SCONJ
fsr-3907	99	5	an	an	DET
fsr-3907	99	6	employee	employee	NOUN
fsr-3907	99	7	has	have	AUX
fsr-3907	99	8	participated	participate	VERB
fsr-3907	99	9	in	in	ADP
fsr-3907	99	10	the	the	DET
fsr-3907	99	11	pension	pension	NOUN
fsr-3907	99	12	plan	plan	NOUN
fsr-3907	99	13	for	for	ADP
fsr-3907	99	14	20	20	NUM
fsr-3907	99	15	years	year	NOUN
fsr-3907	99	16	(	(	PUNCT
fsr-3907	99	17	n	n	ADV
fsr-3907	99	18	5	5	NUM
fsr-3907	99	19	20	20	NUM
fsr-3907	99	20	)	)	PUNCT
fsr-3907	99	21	,	,	PUNCT
fsr-3907	99	22	and	and	CCONJ
fsr-3907	99	23	expects	expect	VERB
fsr-3907	99	24	to	to	PART
fsr-3907	99	25	live	live	VERB
fsr-3907	99	26	10	10	NUM
fsr-3907	99	27	,	,	PUNCT
fsr-3907	99	28	20	20	NUM
fsr-3907	99	29	,	,	PUNCT
fsr-3907	99	30	or	or	CCONJ
fsr-3907	99	31	30	30	NUM
fsr-3907	99	32	more	more	ADJ
fsr-3907	99	33	years	year	NOUN
fsr-3907	99	34	,	,	PUNCT
fsr-3907	99	35	then	then	ADV
fsr-3907	99	36	the	the	DET
fsr-3907	99	37	salary	salary	NOUN
fsr-3907	99	38	coefficients	coefficient	VERB
fsr-3907	99	39	for	for	ADP
fsr-3907	99	40	the	the	DET
fsr-3907	99	41	coming	come	VERB
fsr-3907	99	42	year	year	NOUN
fsr-3907	99	43	are	be	AUX
fsr-3907	99	44	92.6	92.6	NUM
fsr-3907	99	45	%	%	NOUN
fsr-3907	99	46	,	,	PUNCT
fsr-3907	99	47	98.1	98.1	NUM
fsr-3907	99	48	%	%	NOUN
fsr-3907	99	49	,	,	PUNCT
fsr-3907	99	50	and	and	CCONJ
fsr-3907	99	51	100.7	100.7	NUM
fsr-3907	99	52	%	%	NOUN
fsr-3907	99	53	of	of	ADP
fsr-3907	99	54	the	the	DET
fsr-3907	99	55	projected	project	VERB
fsr-3907	99	56	salary	salary	NOUN
fsr-3907	99	57	.	.	PUNCT
fsr-3907	100	1	the	the	DET
fsr-3907	100	2	projected	project	VERB
fsr-3907	100	3	salary	salary	NOUN
fsr-3907	100	4	equals	equal	VERB
fsr-3907	100	5	s0	s0	PROPN
fsr-3907	100	6	*	*	PUNCT
fsr-3907	100	7	(	(	PUNCT
fsr-3907	100	8	1	1	NUM
fsr-3907	100	9	1	1	NUM
fsr-3907	100	10	g	g	NOUN
fsr-3907	100	11	)	)	PUNCT
fsr-3907	100	12	.	.	PUNCT
fsr-3907	101	1	the	the	DET
fsr-3907	101	2	most	most	ADV
fsr-3907	101	3	subjective	subjective	ADJ
fsr-3907	101	4	of	of	ADP
fsr-3907	101	5	the	the	DET
fsr-3907	101	6	variables	variable	NOUN
fsr-3907	101	7	used	use	VERB
fsr-3907	101	8	in	in	ADP
fsr-3907	101	9	the	the	DET
fsr-3907	101	10	analysis	analysis	NOUN
fsr-3907	101	11	is	be	AUX
fsr-3907	101	12	probably	probably	ADV
fsr-3907	101	13	the	the	DET
fsr-3907	101	14	discount	discount	NOUN
fsr-3907	101	15	rate	rate	NOUN
fsr-3907	101	16	.	.	PUNCT
fsr-3907	102	1	payments	payment	NOUN
fsr-3907	102	2	from	from	ADP
fsr-3907	102	3	a	a	DET
fsr-3907	102	4	db	db	PROPN
fsr-3907	102	5	pension	pension	NOUN
fsr-3907	102	6	are	be	AUX
fsr-3907	102	7	relatively	relatively	ADV
fsr-3907	102	8	safe	safe	ADJ
fsr-3907	102	9	,	,	PUNCT
fsr-3907	102	10	particularly	particularly	ADV
fsr-3907	102	11	if	if	SCONJ
fsr-3907	102	12	the	the	DET
fsr-3907	102	13	pension	pension	NOUN
fsr-3907	102	14	fund	fund	NOUN
fsr-3907	102	15	is	be	AUX
fsr-3907	102	16	fully	fully	ADV
fsr-3907	102	17	funded	fund	VERB
fsr-3907	102	18	and	and	CCONJ
fsr-3907	102	19	is	be	AUX
fsr-3907	102	20	insured	insure	VERB
fsr-3907	102	21	by	by	ADP
fsr-3907	102	22	the	the	DET
fsr-3907	102	23	pbgc	pbgc	PROPN
fsr-3907	102	24	.	.	PUNCT
fsr-3907	103	1	therefore	therefore	ADV
fsr-3907	103	2	,	,	PUNCT
fsr-3907	103	3	payments	payment	NOUN
fsr-3907	103	4	from	from	ADP
fsr-3907	103	5	an	an	DET
fsr-3907	103	6	insured	insure	VERB
fsr-3907	103	7	db	db	PROPN
fsr-3907	103	8	pension	pension	NOUN
fsr-3907	103	9	should	should	AUX
fsr-3907	103	10	have	have	VERB
fsr-3907	103	11	a	a	DET
fsr-3907	103	12	discount	discount	NOUN
fsr-3907	103	13	rate	rate	NOUN
fsr-3907	103	14	of	of	ADP
fsr-3907	103	15	no	no	DET
fsr-3907	103	16	more	more	ADJ
fsr-3907	103	17	than	than	ADP
fsr-3907	103	18	the	the	DET
fsr-3907	103	19	pretax	pretax	ADJ
fsr-3907	103	20	cost	cost	NOUN
fsr-3907	103	21	of	of	ADP
fsr-3907	103	22	debt	debt	NOUN
fsr-3907	103	23	.	.	PUNCT
fsr-3907	104	1	the	the	DET
fsr-3907	104	2	selection	selection	NOUN
fsr-3907	104	3	of	of	ADP
fsr-3907	104	4	8	8	NUM
fsr-3907	104	5	%	%	NOUN
fsr-3907	104	6	as	as	SCONJ
fsr-3907	104	7	the	the	DET
fsr-3907	104	8	discount	discount	NOUN
fsr-3907	104	9	rate	rate	NOUN
fsr-3907	104	10	represents	represent	VERB
fsr-3907	104	11	an	an	DET
fsr-3907	104	12	approximation	approximation	NOUN
fsr-3907	104	13	of	of	ADP
fsr-3907	104	14	this	this	DET
fsr-3907	104	15	value	value	NOUN
fsr-3907	104	16	.	.	PUNCT
fsr-3907	105	1	2.2	2.2	NUM
fsr-3907	105	2	.	.	PUNCT
fsr-3907	105	3	sensitivity	sensitivity	NOUN
fsr-3907	105	4	of	of	ADP
fsr-3907	105	5	the	the	DET
fsr-3907	105	6	coefficient	coefficient	NOUN
fsr-3907	105	7	termd	termd	VERB
fsr-3907	105	8	to	to	PART
fsr-3907	105	9	test	test	VERB
fsr-3907	105	10	the	the	DET
fsr-3907	105	11	sensitivity	sensitivity	NOUN
fsr-3907	105	12	of	of	ADP
fsr-3907	105	13	the	the	DET
fsr-3907	105	14	numbers	number	NOUN
fsr-3907	105	15	presented	present	VERB
fsr-3907	105	16	in	in	ADP
fsr-3907	105	17	table	table	NOUN
fsr-3907	105	18	1	1	NUM
fsr-3907	105	19	to	to	ADP
fsr-3907	105	20	the	the	DET
fsr-3907	105	21	parameter	parameter	NOUN
fsr-3907	105	22	values	value	NOUN
fsr-3907	105	23	chosen	choose	VERB
fsr-3907	105	24	,	,	PUNCT
fsr-3907	105	25	partial	partial	ADJ
fsr-3907	105	26	derivatives	derivative	NOUN
fsr-3907	105	27	or	or	CCONJ
fsr-3907	105	28	first	first	ADJ
fsr-3907	105	29	differences	difference	NOUN
fsr-3907	105	30	are	be	AUX
fsr-3907	105	31	calculated	calculate	VERB
fsr-3907	105	32	as	as	ADP
fsr-3907	105	33	appropriate	appropriate	ADJ
fsr-3907	105	34	.	.	PUNCT
fsr-3907	106	1	also	also	ADV
fsr-3907	106	2	,	,	PUNCT
fsr-3907	106	3	each	each	DET
fsr-3907	106	4	parameter	parameter	NOUN
fsr-3907	106	5	is	be	AUX
fsr-3907	106	6	adjusted	adjust	VERB
fsr-3907	106	7	up	up	ADP
fsr-3907	106	8	and	and	CCONJ
fsr-3907	106	9	down	down	ADV
fsr-3907	106	10	within	within	ADP
fsr-3907	106	11	reasonable	reasonable	ADJ
fsr-3907	106	12	ranges	range	NOUN
fsr-3907	106	13	and	and	CCONJ
fsr-3907	106	14	the	the	DET
fsr-3907	106	15	impact	impact	NOUN
fsr-3907	106	16	reviewed	review	VERB
fsr-3907	106	17	.	.	PUNCT
fsr-3907	107	1	the	the	DET
fsr-3907	107	2	resulting	result	VERB
fsr-3907	107	3	estimates	estimate	NOUN
fsr-3907	107	4	of	of	ADP
fsr-3907	107	5	the	the	DET
fsr-3907	107	6	coefficient	coefficient	NOUN
fsr-3907	107	7	terms	term	NOUN
fsr-3907	107	8	are	be	AUX
fsr-3907	107	9	then	then	ADV
fsr-3907	107	10	compared	compare	VERB
fsr-3907	107	11	to	to	ADP
fsr-3907	107	12	the	the	DET
fsr-3907	107	13	base	base	ADJ
fsr-3907	107	14	example	example	NOUN
fsr-3907	107	15	in	in	ADP
fsr-3907	107	16	table	table	NOUN
fsr-3907	107	17	1	1	NUM
fsr-3907	107	18	.	.	PUNCT
fsr-3907	108	1	the	the	DET
fsr-3907	108	2	partial	partial	ADJ
fsr-3907	108	3	derivative	derivative	NOUN
fsr-3907	108	4	of	of	ADP
fsr-3907	108	5	the	the	DET
fsr-3907	108	6	coefficient	coefficient	NOUN
fsr-3907	108	7	term	term	NOUN
fsr-3907	108	8	with	with	ADP
fsr-3907	108	9	respect	respect	NOUN
fsr-3907	108	10	to	to	ADP
fsr-3907	108	11	the	the	DET
fsr-3907	108	12	salary	salary	NOUN
fsr-3907	108	13	growth	growth	NOUN
fsr-3907	108	14	rate	rate	NOUN
fsr-3907	108	15	(	(	PUNCT
fsr-3907	108	16	g	g	NOUN
fsr-3907	108	17	)	)	PUNCT
fsr-3907	108	18	is	be	AUX
fsr-3907	108	19	positive	positive	ADJ
fsr-3907	108	20	.	.	PUNCT
fsr-3907	109	1	however	however	ADV
fsr-3907	109	2	,	,	PUNCT
fsr-3907	109	3	changing	change	VERB
fsr-3907	109	4	the	the	DET
fsr-3907	109	5	growth	growth	NOUN
fsr-3907	109	6	rate	rate	NOUN
fsr-3907	109	7	to	to	ADP
fsr-3907	109	8	3	3	NUM
fsr-3907	109	9	%	%	NOUN
fsr-3907	109	10	and	and	CCONJ
fsr-3907	109	11	5	5	NUM
fsr-3907	109	12	%	%	NOUN
fsr-3907	109	13	has	have	VERB
fsr-3907	109	14	negligible	negligible	ADJ
fsr-3907	109	15	impact	impact	NOUN
fsr-3907	109	16	on	on	ADP
fsr-3907	109	17	the	the	DET
fsr-3907	109	18	coefficient	coefficient	NOUN
fsr-3907	109	19	numbers	number	NOUN
fsr-3907	109	20	produced	produce	VERB
fsr-3907	109	21	.	.	PUNCT
fsr-3907	110	1	the	the	DET
fsr-3907	110	2	partial	partial	ADJ
fsr-3907	110	3	derivative	derivative	NOUN
fsr-3907	110	4	with	with	ADP
fsr-3907	110	5	respect	respect	NOUN
fsr-3907	110	6	to	to	ADP
fsr-3907	110	7	the	the	DET
fsr-3907	110	8	discount	discount	NOUN
fsr-3907	110	9	rate	rate	NOUN
fsr-3907	110	10	(	(	PUNCT
fsr-3907	110	11	k	k	NOUN
fsr-3907	110	12	)	)	PUNCT
fsr-3907	110	13	is	be	AUX
fsr-3907	110	14	negative	negative	ADJ
fsr-3907	110	15	.	.	PUNCT
fsr-3907	111	1	using	use	VERB
fsr-3907	111	2	6	6	NUM
fsr-3907	111	3	%	%	NOUN
fsr-3907	111	4	and	and	CCONJ
fsr-3907	111	5	10	10	NUM
fsr-3907	111	6	%	%	NOUN
fsr-3907	111	7	as	as	SCONJ
fsr-3907	111	8	the	the	DET
fsr-3907	111	9	discount	discount	NOUN
fsr-3907	111	10	rate	rate	NOUN
fsr-3907	111	11	had	have	VERB
fsr-3907	111	12	negligible	negligible	ADJ
fsr-3907	111	13	impact	impact	NOUN
fsr-3907	111	14	when	when	SCONJ
fsr-3907	111	15	life	life	NOUN
fsr-3907	111	16	expectancy	expectancy	NOUN
fsr-3907	111	17	was	be	AUX
fsr-3907	111	18	at	at	ADP
fsr-3907	111	19	the	the	DET
fsr-3907	111	20	lower	low	ADJ
fsr-3907	111	21	end	end	NOUN
fsr-3907	111	22	of	of	ADP
fsr-3907	111	23	its	its	PRON
fsr-3907	111	24	range	range	NOUN
fsr-3907	111	25	.	.	PUNCT
fsr-3907	112	1	at	at	ADP
fsr-3907	112	2	the	the	DET
fsr-3907	112	3	upper	upper	ADJ
fsr-3907	112	4	end	end	NOUN
fsr-3907	112	5	(	(	PUNCT
fsr-3907	112	6	e.g.	e.g.	ADV
fsr-3907	112	7	,	,	PUNCT
fsr-3907	112	8	d5	d5	NOUN
fsr-3907	112	9	30	30	NUM
fsr-3907	112	10	)	)	PUNCT
fsr-3907	112	11	the	the	DET
fsr-3907	112	12	results	result	NOUN
fsr-3907	112	13	were	be	AUX
fsr-3907	112	14	moderately	moderately	ADV
fsr-3907	112	15	sensitive	sensitive	ADJ
fsr-3907	112	16	to	to	ADP
fsr-3907	112	17	the	the	DET
fsr-3907	112	18	discount	discount	NOUN
fsr-3907	112	19	rate	rate	NOUN
fsr-3907	112	20	used	use	VERB
fsr-3907	112	21	.	.	PUNCT
fsr-3907	113	1	a	a	DET
fsr-3907	113	2	much	much	ADV
fsr-3907	113	3	more	more	ADV
fsr-3907	113	4	interesting	interesting	ADJ
fsr-3907	113	5	calculation	calculation	NOUN
fsr-3907	113	6	is	be	AUX
fsr-3907	113	7	the	the	DET
fsr-3907	113	8	partial	partial	ADJ
fsr-3907	113	9	derivative	derivative	NOUN
fsr-3907	113	10	of	of	ADP
fsr-3907	113	11	the	the	DET
fsr-3907	113	12	coefficient	coefficient	NOUN
fsr-3907	113	13	term	term	NOUN
fsr-3907	113	14	with	with	ADP
fsr-3907	113	15	respect	respect	NOUN
fsr-3907	113	16	to	to	ADP
fsr-3907	113	17	the	the	DET
fsr-3907	113	18	pension	pension	NOUN
fsr-3907	113	19	benefit	benefit	NOUN
fsr-3907	113	20	per	per	ADP
fsr-3907	113	21	year	year	NOUN
fsr-3907	113	22	worked	work	VERB
fsr-3907	113	23	(	(	PUNCT
fsr-3907	113	24	c	c	NOUN
fsr-3907	113	25	)	)	PUNCT
fsr-3907	113	26	.	.	PUNCT
fsr-3907	114	1	the	the	DET
fsr-3907	114	2	sign	sign	NOUN
fsr-3907	114	3	of	of	ADP
fsr-3907	114	4	the	the	DET
fsr-3907	114	5	derivative	derivative	NOUN
fsr-3907	114	6	is	be	AUX
fsr-3907	114	7	ambiguous	ambiguous	ADJ
fsr-3907	114	8	as	as	SCONJ
fsr-3907	114	9	it	it	PRON
fsr-3907	114	10	depends	depend	VERB
fsr-3907	114	11	on	on	ADP
fsr-3907	114	12	how	how	SCONJ
fsr-3907	114	13	long	long	ADJ
fsr-3907	114	14	one	one	NOUN
fsr-3907	114	15	expects	expect	VERB
fsr-3907	114	16	to	to	PART
fsr-3907	114	17	live	live	VERB
fsr-3907	114	18	after	after	ADP
fsr-3907	114	19	retirement	retirement	NOUN
fsr-3907	114	20	.	.	PUNCT
fsr-3907	115	1	if	if	SCONJ
fsr-3907	115	2	one	one	PRON
fsr-3907	115	3	expects	expect	VERB
fsr-3907	115	4	a	a	DET
fsr-3907	115	5	“	"	PUNCT
fsr-3907	115	6	short	short	ADJ
fsr-3907	115	7	”	"	PUNCT
fsr-3907	115	8	life	life	NOUN
fsr-3907	115	9	,	,	PUNCT
fsr-3907	115	10	then	then	ADV
fsr-3907	115	11	the	the	DET
fsr-3907	115	12	derivative	derivative	NOUN
fsr-3907	115	13	is	be	AUX
fsr-3907	115	14	negative	negative	ADJ
fsr-3907	115	15	.	.	PUNCT
fsr-3907	116	1	thus	thus	ADV
fsr-3907	116	2	,	,	PUNCT
fsr-3907	116	3	the	the	PRON
fsr-3907	116	4	larger	large	ADJ
fsr-3907	116	5	the	the	DET
fsr-3907	116	6	pension	pension	NOUN
fsr-3907	116	7	benefit	benefit	NOUN
fsr-3907	116	8	per	per	ADP
fsr-3907	116	9	year	year	NOUN
fsr-3907	116	10	worked	work	VERB
fsr-3907	116	11	,	,	PUNCT
fsr-3907	116	12	the	the	PRON
fsr-3907	116	13	lower	low	ADJ
fsr-3907	116	14	the	the	DET
fsr-3907	116	15	salary	salary	NOUN
fsr-3907	116	16	coefficient	coefficient	NOUN
fsr-3907	116	17	term	term	NOUN
fsr-3907	116	18	becomes	become	VERB
fsr-3907	116	19	and	and	CCONJ
fsr-3907	116	20	the	the	DET
fsr-3907	116	21	more	more	ADV
fsr-3907	116	22	likely	likely	ADJ
fsr-3907	116	23	the	the	DET
fsr-3907	116	24	employee	employee	NOUN
fsr-3907	116	25	is	be	AUX
fsr-3907	116	26	to	to	PART
fsr-3907	116	27	retire	retire	VERB
fsr-3907	116	28	.	.	PUNCT
fsr-3907	117	1	if	if	SCONJ
fsr-3907	117	2	one	one	PRON
fsr-3907	117	3	expects	expect	VERB
fsr-3907	117	4	a	a	DET
fsr-3907	117	5	“	"	PUNCT
fsr-3907	117	6	long	long	ADJ
fsr-3907	117	7	”	"	PUNCT
fsr-3907	117	8	life	life	NOUN
fsr-3907	117	9	,	,	PUNCT
fsr-3907	117	10	then	then	ADV
fsr-3907	117	11	the	the	PRON
fsr-3907	117	12	larger	large	ADJ
fsr-3907	117	13	the	the	DET
fsr-3907	117	14	pension	pension	NOUN
fsr-3907	117	15	benefit	benefit	NOUN
fsr-3907	117	16	per	per	ADP
fsr-3907	117	17	year	year	NOUN
fsr-3907	117	18	worked	work	VERB
fsr-3907	117	19	the	the	DET
fsr-3907	117	20	larger	large	ADJ
fsr-3907	117	21	the	the	DET
fsr-3907	117	22	coefficient	coefficient	NOUN
fsr-3907	117	23	term	term	NOUN
fsr-3907	117	24	and	and	CCONJ
fsr-3907	117	25	the	the	DET
fsr-3907	117	26	more	more	ADV
fsr-3907	117	27	likely	likely	ADJ
fsr-3907	117	28	the	the	DET
fsr-3907	117	29	employee	employee	NOUN
fsr-3907	117	30	is	be	AUX
fsr-3907	117	31	to	to	PART
fsr-3907	117	32	work	work	VERB
fsr-3907	117	33	another	another	DET
fsr-3907	117	34	year	year	NOUN
fsr-3907	117	35	.	.	PUNCT
fsr-3907	118	1	the	the	DET
fsr-3907	118	2	point	point	NOUN
fsr-3907	118	3	at	at	ADP
fsr-3907	118	4	which	which	PRON
fsr-3907	118	5	life	life	NOUN
fsr-3907	118	6	expectancy	expectancy	NOUN
fsr-3907	118	7	(	(	PUNCT
fsr-3907	118	8	d	d	X
fsr-3907	118	9	)	)	PUNCT
fsr-3907	118	10	changes	change	NOUN
fsr-3907	118	11	from	from	ADP
fsr-3907	118	12	“	"	PUNCT
fsr-3907	118	13	short	short	ADJ
fsr-3907	118	14	”	"	PUNCT
fsr-3907	118	15	to	to	ADP
fsr-3907	118	16	“	"	PUNCT
fsr-3907	118	17	long	long	ADJ
fsr-3907	118	18	”	"	PUNCT
fsr-3907	118	19	is	be	AUX
fsr-3907	118	20	a	a	DET
fsr-3907	118	21	function	function	NOUN
fsr-3907	118	22	of	of	ADP
fsr-3907	118	23	k	k	PROPN
fsr-3907	118	24	,	,	PUNCT
fsr-3907	118	25	g	g	NOUN
fsr-3907	118	26	,	,	PUNCT
fsr-3907	118	27	and	and	CCONJ
fsr-3907	118	28	n.	n.	VERB
fsr-3907	118	29	although	although	SCONJ
fsr-3907	118	30	the	the	DET
fsr-3907	118	31	derivative	derivative	NOUN
fsr-3907	118	32	is	be	AUX
fsr-3907	118	33	relatively	relatively	ADV
fsr-3907	118	34	insensitive	insensitive	ADJ
fsr-3907	118	35	to	to	ADP
fsr-3907	118	36	differences	difference	NOUN
fsr-3907	118	37	in	in	ADP
fsr-3907	118	38	k	k	PROPN
fsr-3907	118	39	and	and	CCONJ
fsr-3907	118	40	g	g	PROPN
fsr-3907	118	41	over	over	ADP
fsr-3907	118	42	relevant	relevant	ADJ
fsr-3907	118	43	ranges	range	NOUN
fsr-3907	118	44	,	,	PUNCT
fsr-3907	118	45	it	it	PRON
fsr-3907	118	46	is	be	AUX
fsr-3907	118	47	quite	quite	ADV
fsr-3907	118	48	sensitive	sensitive	ADJ
fsr-3907	118	49	to	to	PART
fsr-3907	118	50	n.	n.	VERB
fsr-3907	118	51	as	as	SCONJ
fsr-3907	118	52	n	n	PRON
fsr-3907	118	53	becomes	become	VERB
fsr-3907	118	54	shorter	short	ADJ
fsr-3907	118	55	,	,	PUNCT
fsr-3907	118	56	the	the	DET
fsr-3907	118	57	changeover	changeover	NOUN
fsr-3907	118	58	value	value	NOUN
fsr-3907	118	59	of	of	ADP
fsr-3907	118	60	n	n	NUM
fsr-3907	118	61	becomes	become	VERB
fsr-3907	118	62	shorter	short	ADJ
fsr-3907	118	63	.	.	PUNCT
fsr-3907	119	1	for	for	ADP
fsr-3907	119	2	example	example	NOUN
fsr-3907	119	3	,	,	PUNCT
fsr-3907	119	4	if	if	SCONJ
fsr-3907	119	5	k5	k5	PROPN
fsr-3907	119	6	0.10	0.10	NUM
fsr-3907	119	7	,	,	PUNCT
fsr-3907	119	8	g5	g5	NOUN
fsr-3907	119	9	0.05	0.05	NUM
fsr-3907	119	10	,	,	PUNCT
fsr-3907	119	11	andn	andn	PROPN
fsr-3907	119	12	5	5	NUM
fsr-3907	119	13	10	10	NUM
fsr-3907	119	14	,	,	PUNCT
fsr-3907	119	15	then	then	ADV
fsr-3907	119	16	the	the	DET
fsr-3907	119	17	change	change	NOUN
fsr-3907	119	18	from	from	ADP
fsr-3907	119	19	a	a	DET
fsr-3907	119	20	positive	positive	ADJ
fsr-3907	119	21	to	to	ADP
fsr-3907	119	22	a	a	DET
fsr-3907	119	23	negative	negative	ADJ
fsr-3907	119	24	derivative	derivative	NOUN
fsr-3907	119	25	occurs	occur	VERB
fsr-3907	119	26	at	at	ADP
fsr-3907	119	27	d5	d5	NOUN
fsr-3907	119	28	11	11	NUM
fsr-3907	119	29	.	.	PUNCT
fsr-3907	120	1	if	if	SCONJ
fsr-3907	120	2	k	k	PROPN
fsr-3907	120	3	5	5	NUM
fsr-3907	120	4	0.10	0.10	NUM
fsr-3907	120	5	,	,	PUNCT
fsr-3907	120	6	g5	g5	NOUN
fsr-3907	120	7	0.05	0.05	NUM
fsr-3907	120	8	,	,	PUNCT
fsr-3907	120	9	andn	andn	PROPN
fsr-3907	120	10	5	5	NUM
fsr-3907	120	11	20	20	NUM
fsr-3907	120	12	,	,	PUNCT
fsr-3907	120	13	then	then	ADV
fsr-3907	120	14	the	the	DET
fsr-3907	120	15	derivative	derivative	ADJ
fsr-3907	120	16	changes	change	NOUN
fsr-3907	120	17	from	from	ADP
fsr-3907	120	18	positive	positive	ADJ
fsr-3907	120	19	to	to	PART
fsr-3907	120	20	negative	negative	ADJ
fsr-3907	120	21	at	at	ADP
fsr-3907	120	22	d5	d5	NOUN
fsr-3907	120	23	39	39	NUM
fsr-3907	120	24	.	.	PUNCT
fsr-3907	121	1	thus	thus	ADV
fsr-3907	121	2	,	,	PUNCT
fsr-3907	121	3	the	the	DET
fsr-3907	121	4	longer	long	ADJ
fsr-3907	121	5	one	one	NOUN
fsr-3907	121	6	has	have	AUX
fsr-3907	121	7	worked	work	VERB
fsr-3907	121	8	at	at	ADP
fsr-3907	121	9	a	a	DET
fsr-3907	121	10	job	job	NOUN
fsr-3907	121	11	,	,	PUNCT
fsr-3907	121	12	the	the	PRON
fsr-3907	121	13	more	more	ADV
fsr-3907	121	14	likely	likely	ADJ
fsr-3907	121	15	the	the	DET
fsr-3907	121	16	derivative	derivative	NOUN
fsr-3907	121	17	is	be	AUX
fsr-3907	121	18	to	to	PART
fsr-3907	121	19	be	be	AUX
fsr-3907	121	20	positive	positive	ADJ
fsr-3907	121	21	and	and	CCONJ
fsr-3907	121	22	hence	hence	ADV
fsr-3907	121	23	higher	high	ADJ
fsr-3907	121	24	values	value	NOUN
fsr-3907	121	25	of	of	ADP
fsr-3907	121	26	c	c	NOUN
fsr-3907	121	27	would	would	AUX
fsr-3907	121	28	make	make	VERB
fsr-3907	121	29	a	a	DET
fsr-3907	121	30	person	person	NOUN
fsr-3907	121	31	more	more	ADV
fsr-3907	121	32	likely	likely	ADJ
fsr-3907	121	33	to	to	PART
fsr-3907	121	34	continue	continue	VERB
fsr-3907	121	35	working	work	VERB
fsr-3907	121	36	.	.	PUNCT
fsr-3907	122	1	the	the	DET
fsr-3907	122	2	briefer	briefer	NOUN
fsr-3907	122	3	one	one	NUM
fsr-3907	122	4	has	have	AUX
fsr-3907	122	5	worked	work	VERB
fsr-3907	122	6	at	at	ADP
fsr-3907	122	7	a	a	DET
fsr-3907	122	8	job	job	NOUN
fsr-3907	122	9	,	,	PUNCT
fsr-3907	122	10	the	the	DET
fsr-3907	122	11	more	more	ADV
fsr-3907	122	12	likely	likely	ADJ
fsr-3907	122	13	the	the	DET
fsr-3907	122	14	derivative	derivative	NOUN
fsr-3907	122	15	is	be	AUX
fsr-3907	122	16	22	22	NUM
fsr-3907	122	17	w.	w.	PROPN
fsr-3907	122	18	woerheide	woerheide	PROPN
fsr-3907	122	19	/	/	SYM
fsr-3907	122	20	financial	financial	ADJ
fsr-3907	122	21	services	service	NOUN
fsr-3907	122	22	review	review	VERB
fsr-3907	122	23	9	9	NUM
fsr-3907	122	24	(	(	PUNCT
fsr-3907	122	25	2000	2000	NUM
fsr-3907	122	26	)	)	PUNCT
fsr-3907	122	27	17–31	17–31	NUM
fsr-3907	122	28	to	to	PART
fsr-3907	122	29	be	be	AUX
fsr-3907	122	30	negative	negative	ADJ
fsr-3907	122	31	and	and	CCONJ
fsr-3907	122	32	hence	hence	ADV
fsr-3907	122	33	higher	high	ADJ
fsr-3907	122	34	values	value	NOUN
fsr-3907	122	35	of	of	ADP
fsr-3907	122	36	c	c	NOUN
fsr-3907	122	37	would	would	AUX
fsr-3907	122	38	actually	actually	ADV
fsr-3907	122	39	make	make	VERB
fsr-3907	122	40	a	a	DET
fsr-3907	122	41	person	person	NOUN
fsr-3907	122	42	more	more	ADV
fsr-3907	122	43	likely	likely	ADJ
fsr-3907	122	44	to	to	PART
fsr-3907	122	45	retire	retire	VERB
fsr-3907	122	46	.	.	PUNCT
fsr-3907	123	1	the	the	DET
fsr-3907	123	2	size	size	NOUN
fsr-3907	123	3	of	of	ADP
fsr-3907	123	4	the	the	DET
fsr-3907	123	5	coefficient	coefficient	NOUN
fsr-3907	123	6	term	term	NOUN
fsr-3907	123	7	for	for	ADP
fsr-3907	123	8	values	value	NOUN
fsr-3907	123	9	of	of	ADP
fsr-3907	123	10	c	c	NOUN
fsr-3907	123	11	other	other	ADJ
fsr-3907	123	12	than	than	ADP
fsr-3907	123	13	0.01	0.01	NUM
fsr-3907	123	14	are	be	AUX
fsr-3907	123	15	easily	easily	ADV
fsr-3907	123	16	computed	compute	VERB
fsr-3907	123	17	as	as	ADP
fsr-3907	123	18	d	d	PROPN
fsr-3907	123	19	5	5	NUM
fsr-3907	123	20	1	1	NUM
fsr-3907	123	21	2	2	NUM
fsr-3907	123	22	p	p	NOUN
fsr-3907	123	23	*	*	PUNCT
fsr-3907	123	24	~1	~1	ADJ
fsr-3907	123	25	2	2	NUM
fsr-3907	123	26	tv	tv	NOUN
fsr-3907	123	27	!	!	PUNCT
fsr-3907	124	1	(	(	PUNCT
fsr-3907	124	2	5	5	NUM
fsr-3907	124	3	)	)	PUNCT
fsr-3907	124	4	where	where	SCONJ
fsr-3907	124	5	p	p	PROPN
fsr-3907	124	6	5	5	NUM
fsr-3907	124	7	a	a	DET
fsr-3907	124	8	multiple	multiple	NOUN
fsr-3907	124	9	of	of	ADP
fsr-3907	124	10	0.01	0.01	NUM
fsr-3907	124	11	,	,	PUNCT
fsr-3907	124	12	and	and	CCONJ
fsr-3907	124	13	tv5	tv5	VERB
fsr-3907	124	14	the	the	DET
fsr-3907	124	15	number	number	NOUN
fsr-3907	124	16	in	in	ADP
fsr-3907	124	17	table	table	NOUN
fsr-3907	124	18	1	1	NUM
fsr-3907	124	19	that	that	PRON
fsr-3907	124	20	represents	represent	VERB
fsr-3907	124	21	the	the	DET
fsr-3907	124	22	combination	combination	NOUN
fsr-3907	124	23	of	of	ADP
fsr-3907	124	24	the	the	DET
fsr-3907	124	25	number	number	NOUN
fsr-3907	124	26	of	of	ADP
fsr-3907	124	27	years	year	NOUN
fsr-3907	124	28	one	one	NUM
fsr-3907	124	29	has	have	AUX
fsr-3907	124	30	worked	work	VERB
fsr-3907	124	31	and	and	CCONJ
fsr-3907	124	32	the	the	DET
fsr-3907	124	33	number	number	NOUN
fsr-3907	124	34	of	of	ADP
fsr-3907	124	35	years	year	NOUN
fsr-3907	124	36	one	one	PRON
fsr-3907	124	37	expects	expect	VERB
fsr-3907	124	38	to	to	PART
fsr-3907	124	39	live	live	VERB
fsr-3907	124	40	.	.	PUNCT
fsr-3907	125	1	thus	thus	ADV
fsr-3907	125	2	,	,	PUNCT
fsr-3907	125	3	if	if	SCONJ
fsr-3907	125	4	one	one	PRON
fsr-3907	125	5	wanted	want	VERB
fsr-3907	125	6	to	to	PART
fsr-3907	125	7	know	know	VERB
fsr-3907	125	8	the	the	DET
fsr-3907	125	9	salary	salary	NOUN
fsr-3907	125	10	coefficient	coefficient	NOUN
fsr-3907	125	11	term	term	NOUN
fsr-3907	125	12	for	for	ADP
fsr-3907	125	13	c5	c5	PROPN
fsr-3907	125	14	0.02	0.02	NUM
fsr-3907	125	15	whenn	whenn	PROPN
fsr-3907	125	16	5	5	NUM
fsr-3907	125	17	30	30	NUM
fsr-3907	125	18	and	and	CCONJ
fsr-3907	125	19	d5	d5	NOUN
fsr-3907	125	20	20	20	NUM
fsr-3907	125	21	,	,	PUNCT
fsr-3907	125	22	then	then	ADV
fsr-3907	125	23	it	it	PRON
fsr-3907	125	24	equals	equal	VERB
fsr-3907	125	25	1	1	NUM
fsr-3907	125	26	2	2	NUM
fsr-3907	125	27	x	x	SYM
fsr-3907	125	28	(	(	PUNCT
fsr-3907	125	29	1	1	NUM
fsr-3907	125	30	-0.923	-0.923	NUM
fsr-3907	125	31	)	)	PUNCT
fsr-3907	125	32	,	,	PUNCT
fsr-3907	125	33	or	or	CCONJ
fsr-3907	125	34	0.846	0.846	NUM
fsr-3907	125	35	.	.	PUNCT
fsr-3907	126	1	it	it	PRON
fsr-3907	126	2	is	be	AUX
fsr-3907	126	3	clear	clear	ADJ
fsr-3907	126	4	from	from	ADP
fsr-3907	126	5	eq	eq	ADP
fsr-3907	126	6	.	.	PUNCT
fsr-3907	127	1	(	(	PUNCT
fsr-3907	127	2	5	5	NUM
fsr-3907	127	3	)	)	PUNCT
fsr-3907	127	4	that	that	SCONJ
fsr-3907	127	5	when	when	SCONJ
fsr-3907	127	6	the	the	DET
fsr-3907	127	7	table	table	NOUN
fsr-3907	127	8	1	1	NUM
fsr-3907	127	9	value	value	NOUN
fsr-3907	127	10	is	be	AUX
fsr-3907	127	11	near	near	ADP
fsr-3907	127	12	1.0	1.0	NUM
fsr-3907	127	13	,	,	PUNCT
fsr-3907	127	14	the	the	DET
fsr-3907	127	15	changes	change	NOUN
fsr-3907	127	16	in	in	ADP
fsr-3907	127	17	the	the	DET
fsr-3907	127	18	value	value	NOUN
fsr-3907	127	19	of	of	ADP
fsr-3907	127	20	c	c	NOUN
fsr-3907	127	21	will	will	AUX
fsr-3907	127	22	have	have	VERB
fsr-3907	127	23	minimal	minimal	ADJ
fsr-3907	127	24	effect	effect	NOUN
fsr-3907	127	25	.	.	PUNCT
fsr-3907	128	1	but	but	CCONJ
fsr-3907	128	2	,	,	PUNCT
fsr-3907	128	3	where	where	SCONJ
fsr-3907	128	4	the	the	DET
fsr-3907	128	5	table	table	NOUN
fsr-3907	128	6	1	1	NUM
fsr-3907	128	7	value	value	NOUN
fsr-3907	128	8	is	be	AUX
fsr-3907	128	9	substantially	substantially	ADV
fsr-3907	128	10	different	different	ADJ
fsr-3907	128	11	than	than	ADP
fsr-3907	128	12	one	one	NUM
fsr-3907	128	13	,	,	PUNCT
fsr-3907	128	14	differences	difference	NOUN
fsr-3907	128	15	in	in	ADP
fsr-3907	128	16	c	c	PROPN
fsr-3907	128	17	will	will	AUX
fsr-3907	128	18	have	have	VERB
fsr-3907	128	19	a	a	DET
fsr-3907	128	20	substantial	substantial	ADJ
fsr-3907	128	21	effect	effect	NOUN
fsr-3907	128	22	on	on	ADP
fsr-3907	128	23	the	the	DET
fsr-3907	128	24	salary	salary	NOUN
fsr-3907	128	25	coefficient	coefficient	NOUN
fsr-3907	128	26	.	.	PUNCT
fsr-3907	129	1	the	the	DET
fsr-3907	129	2	partial	partial	ADJ
fsr-3907	129	3	derivative	derivative	NOUN
fsr-3907	129	4	of	of	ADP
fsr-3907	129	5	the	the	DET
fsr-3907	129	6	coefficient	coefficient	NOUN
fsr-3907	129	7	term	term	NOUN
fsr-3907	129	8	with	with	ADP
fsr-3907	129	9	respect	respect	NOUN
fsr-3907	129	10	to	to	ADP
fsr-3907	129	11	n	n	PROPN
fsr-3907	129	12	is	be	AUX
fsr-3907	129	13	negative	negative	ADJ
fsr-3907	129	14	provided	provide	VERB
fsr-3907	129	15	one	one	NUM
fsr-3907	129	16	assumes	assume	VERB
fsr-3907	129	17	g	g	ADP
fsr-3907	129	18	,	,	PUNCT
fsr-3907	129	19	k.	k.	PROPN
fsr-3907	130	1	virtually	virtually	ADV
fsr-3907	130	2	all	all	PRON
fsr-3907	130	3	actuarial	actuarial	ADJ
fsr-3907	130	4	work	work	NOUN
fsr-3907	130	5	in	in	ADP
fsr-3907	130	6	the	the	DET
fsr-3907	130	7	area	area	NOUN
fsr-3907	130	8	of	of	ADP
fsr-3907	130	9	pensions	pension	NOUN
fsr-3907	130	10	assumes	assume	VERB
fsr-3907	130	11	that	that	SCONJ
fsr-3907	130	12	prospective	prospective	ADJ
fsr-3907	130	13	salary	salary	NOUN
fsr-3907	130	14	growth	growth	NOUN
fsr-3907	130	15	rates	rate	NOUN
fsr-3907	130	16	are	be	AUX
fsr-3907	130	17	less	less	ADJ
fsr-3907	130	18	than	than	ADP
fsr-3907	130	19	the	the	DET
fsr-3907	130	20	expected	expect	VERB
fsr-3907	130	21	return	return	NOUN
fsr-3907	130	22	on	on	ADP
fsr-3907	130	23	the	the	DET
fsr-3907	130	24	invested	invest	VERB
fsr-3907	130	25	assets	asset	NOUN
fsr-3907	130	26	of	of	ADP
fsr-3907	130	27	the	the	DET
fsr-3907	130	28	pension	pension	NOUN
fsr-3907	130	29	fund	fund	NOUN
fsr-3907	130	30	(	(	PUNCT
fsr-3907	130	31	wyatt	wyatt	PROPN
fsr-3907	130	32	company	company	PROPN
fsr-3907	130	33	,	,	PUNCT
fsr-3907	130	34	1981	1981	NUM
fsr-3907	130	35	)	)	PUNCT
fsr-3907	130	36	.	.	PUNCT
fsr-3907	131	1	thus	thus	ADV
fsr-3907	131	2	,	,	PUNCT
fsr-3907	131	3	it	it	PRON
fsr-3907	131	4	is	be	AUX
fsr-3907	131	5	also	also	ADV
fsr-3907	131	6	likely	likely	ADJ
fsr-3907	131	7	that	that	SCONJ
fsr-3907	131	8	the	the	DET
fsr-3907	131	9	salary	salary	NOUN
fsr-3907	131	10	growth	growth	NOUN
fsr-3907	131	11	rate	rate	NOUN
fsr-3907	131	12	would	would	AUX
fsr-3907	131	13	be	be	AUX
fsr-3907	131	14	less	less	ADJ
fsr-3907	131	15	than	than	ADP
fsr-3907	131	16	the	the	DET
fsr-3907	131	17	discount	discount	NOUN
fsr-3907	131	18	rate	rate	NOUN
fsr-3907	131	19	.	.	PUNCT
fsr-3907	132	1	the	the	DET
fsr-3907	132	2	negative	negative	ADJ
fsr-3907	132	3	effect	effect	NOUN
fsr-3907	132	4	of	of	ADP
fsr-3907	132	5	n	n	X
fsr-3907	132	6	can	can	AUX
fsr-3907	132	7	also	also	ADV
fsr-3907	132	8	be	be	AUX
fsr-3907	132	9	verified	verify	VERB
fsr-3907	132	10	by	by	ADP
fsr-3907	132	11	looking	look	VERB
fsr-3907	132	12	across	across	ADP
fsr-3907	132	13	any	any	DET
fsr-3907	132	14	row	row	NOUN
fsr-3907	132	15	in	in	ADP
fsr-3907	132	16	table	table	NOUN
fsr-3907	132	17	1	1	NUM
fsr-3907	132	18	and	and	CCONJ
fsr-3907	132	19	noting	note	VERB
fsr-3907	132	20	that	that	SCONJ
fsr-3907	132	21	the	the	DET
fsr-3907	132	22	coefficient	coefficient	NOUN
fsr-3907	132	23	term	term	NOUN
fsr-3907	132	24	gets	get	VERB
fsr-3907	132	25	smaller	small	ADJ
fsr-3907	132	26	as	as	ADP
fsr-3907	132	27	one	one	NUM
fsr-3907	132	28	moves	move	NOUN
fsr-3907	132	29	to	to	ADP
fsr-3907	132	30	the	the	DET
fsr-3907	132	31	right	right	NOUN
fsr-3907	132	32	(	(	PUNCT
fsr-3907	132	33	i.e.	i.e.	X
fsr-3907	132	34	,	,	PUNCT
fsr-3907	132	35	as	as	SCONJ
fsr-3907	132	36	n	n	PRON
fsr-3907	132	37	gets	get	VERB
fsr-3907	132	38	larger	large	ADJ
fsr-3907	132	39	)	)	PUNCT
fsr-3907	132	40	.	.	PUNCT
fsr-3907	133	1	we	we	PRON
fsr-3907	133	2	can	can	AUX
fsr-3907	133	3	not	not	PART
fsr-3907	133	4	take	take	VERB
fsr-3907	133	5	the	the	DET
fsr-3907	133	6	partial	partial	ADJ
fsr-3907	133	7	derivative	derivative	NOUN
fsr-3907	133	8	of	of	ADP
fsr-3907	133	9	the	the	DET
fsr-3907	133	10	coefficient	coefficient	NOUN
fsr-3907	133	11	term	term	NOUN
fsr-3907	133	12	with	with	ADP
fsr-3907	133	13	respect	respect	NOUN
fsr-3907	133	14	to	to	ADP
fsr-3907	133	15	life	life	NOUN
fsr-3907	133	16	expectancy	expectancy	NOUN
fsr-3907	133	17	as	as	SCONJ
fsr-3907	133	18	life	life	NOUN
fsr-3907	133	19	expectancy	expectancy	NOUN
fsr-3907	133	20	defines	define	VERB
fsr-3907	133	21	the	the	DET
fsr-3907	133	22	number	number	NOUN
fsr-3907	133	23	of	of	ADP
fsr-3907	133	24	terms	term	NOUN
fsr-3907	133	25	in	in	ADP
fsr-3907	133	26	the	the	DET
fsr-3907	133	27	summation	summation	NOUN
fsr-3907	133	28	.	.	PUNCT
fsr-3907	134	1	however	however	ADV
fsr-3907	134	2	,	,	PUNCT
fsr-3907	134	3	we	we	PRON
fsr-3907	134	4	can	can	AUX
fsr-3907	134	5	take	take	VERB
fsr-3907	134	6	the	the	DET
fsr-3907	134	7	first	first	ADJ
fsr-3907	134	8	difference	difference	NOUN
fsr-3907	134	9	between	between	ADP
fsr-3907	134	10	the	the	DET
fsr-3907	134	11	coefficient	coefficient	NOUN
fsr-3907	134	12	terms	term	NOUN
fsr-3907	134	13	when	when	SCONJ
fsr-3907	134	14	the	the	DET
fsr-3907	134	15	life	life	NOUN
fsr-3907	134	16	expectancy	expectancy	NOUN
fsr-3907	134	17	is	be	AUX
fsr-3907	134	18	d11	d11	NOUN
fsr-3907	134	19	years	year	NOUN
fsr-3907	134	20	and	and	CCONJ
fsr-3907	134	21	when	when	SCONJ
fsr-3907	134	22	it	it	PRON
fsr-3907	134	23	is	be	AUX
fsr-3907	134	24	d	d	NOUN
fsr-3907	134	25	years	year	NOUN
fsr-3907	134	26	.	.	PUNCT
fsr-3907	135	1	this	this	DET
fsr-3907	135	2	difference	difference	NOUN
fsr-3907	135	3	is	be	AUX
fsr-3907	135	4	always	always	ADV
fsr-3907	135	5	positive	positive	ADJ
fsr-3907	135	6	.	.	PUNCT
fsr-3907	136	1	this	this	PRON
fsr-3907	136	2	is	be	AUX
fsr-3907	136	3	verified	verify	VERB
fsr-3907	136	4	by	by	ADP
fsr-3907	136	5	looking	look	VERB
fsr-3907	136	6	down	down	ADP
fsr-3907	136	7	any	any	DET
fsr-3907	136	8	column	column	NOUN
fsr-3907	136	9	in	in	ADP
fsr-3907	136	10	table	table	NOUN
fsr-3907	136	11	1	1	NUM
fsr-3907	136	12	.	.	PUNCT
fsr-3907	137	1	thus	thus	ADV
fsr-3907	137	2	,	,	PUNCT
fsr-3907	137	3	the	the	DET
fsr-3907	137	4	longer	long	ADJ
fsr-3907	137	5	one	one	NOUN
fsr-3907	137	6	expects	expect	VERB
fsr-3907	137	7	to	to	PART
fsr-3907	137	8	live	live	VERB
fsr-3907	137	9	,	,	PUNCT
fsr-3907	137	10	the	the	PRON
fsr-3907	137	11	larger	large	ADJ
fsr-3907	137	12	the	the	DET
fsr-3907	137	13	salary	salary	NOUN
fsr-3907	137	14	coefficient	coefficient	NOUN
fsr-3907	137	15	term	term	NOUN
fsr-3907	137	16	and	and	CCONJ
fsr-3907	137	17	the	the	DET
fsr-3907	137	18	less	less	ADV
fsr-3907	137	19	likely	likely	ADJ
fsr-3907	137	20	one	one	NUM
fsr-3907	137	21	is	be	AUX
fsr-3907	137	22	to	to	PART
fsr-3907	137	23	retire	retire	VERB
fsr-3907	137	24	because	because	SCONJ
fsr-3907	137	25	of	of	ADP
fsr-3907	137	26	the	the	DET
fsr-3907	137	27	greater	great	ADJ
fsr-3907	137	28	number	number	NOUN
fsr-3907	137	29	of	of	ADP
fsr-3907	137	30	increased	increase	VERB
fsr-3907	137	31	pension	pension	NOUN
fsr-3907	137	32	payments	payment	NOUN
fsr-3907	137	33	that	that	PRON
fsr-3907	137	34	will	will	AUX
fsr-3907	137	35	be	be	AUX
fsr-3907	137	36	received	receive	VERB
fsr-3907	137	37	.	.	PUNCT
fsr-3907	138	1	note	note	VERB
fsr-3907	138	2	that	that	SCONJ
fsr-3907	138	3	life	life	NOUN
fsr-3907	138	4	expectancy	expectancy	NOUN
fsr-3907	138	5	has	have	VERB
fsr-3907	138	6	a	a	DET
fsr-3907	138	7	greater	great	ADJ
fsr-3907	138	8	impact	impact	NOUN
fsr-3907	138	9	when	when	SCONJ
fsr-3907	138	10	n	n	PRON
fsr-3907	138	11	is	be	AUX
fsr-3907	138	12	large	large	ADJ
fsr-3907	138	13	(	(	PUNCT
fsr-3907	138	14	e.g.	e.g.	ADJ
fsr-3907	138	15	,	,	PUNCT
fsr-3907	138	16	30	30	NUM
fsr-3907	138	17	years	year	NOUN
fsr-3907	138	18	)	)	PUNCT
fsr-3907	138	19	,	,	PUNCT
fsr-3907	138	20	than	than	ADP
fsr-3907	138	21	when	when	SCONJ
fsr-3907	138	22	it	it	PRON
fsr-3907	138	23	is	be	AUX
fsr-3907	138	24	small	small	ADJ
fsr-3907	138	25	(	(	PUNCT
fsr-3907	138	26	e.g.	e.g.	ADJ
fsr-3907	138	27	,	,	PUNCT
fsr-3907	138	28	5	5	NUM
fsr-3907	138	29	years	year	NOUN
fsr-3907	138	30	)	)	PUNCT
fsr-3907	138	31	.	.	PUNCT
fsr-3907	139	1	in	in	ADP
fsr-3907	139	2	other	other	ADJ
fsr-3907	139	3	words	word	NOUN
fsr-3907	139	4	,	,	PUNCT
fsr-3907	139	5	people	people	NOUN
fsr-3907	139	6	who	who	PRON
fsr-3907	139	7	physically	physically	ADV
fsr-3907	139	8	feel	feel	VERB
fsr-3907	139	9	like	like	SCONJ
fsr-3907	139	10	they	they	PRON
fsr-3907	139	11	could	could	AUX
fsr-3907	139	12	continue	continue	VERB
fsr-3907	139	13	working	work	VERB
fsr-3907	139	14	would	would	AUX
fsr-3907	139	15	have	have	VERB
fsr-3907	139	16	the	the	DET
fsr-3907	139	17	most	most	ADV
fsr-3907	139	18	fiscal	fiscal	ADJ
fsr-3907	139	19	incentive	incentive	NOUN
fsr-3907	139	20	to	to	PART
fsr-3907	139	21	do	do	VERB
fsr-3907	139	22	so	so	ADV
fsr-3907	139	23	.	.	PUNCT
fsr-3907	140	1	3	3	X
fsr-3907	140	2	.	.	X
fsr-3907	140	3	the	the	DET
fsr-3907	140	4	defined	define	VERB
fsr-3907	140	5	contribution	contribution	NOUN
fsr-3907	140	6	case	case	NOUN
fsr-3907	140	7	let	let	VERB
fsr-3907	140	8	us	we	PRON
fsr-3907	140	9	now	now	ADV
fsr-3907	140	10	consider	consider	VERB
fsr-3907	140	11	the	the	DET
fsr-3907	140	12	case	case	NOUN
fsr-3907	140	13	of	of	ADP
fsr-3907	140	14	an	an	DET
fsr-3907	140	15	employee	employee	NOUN
fsr-3907	140	16	covered	cover	VERB
fsr-3907	140	17	by	by	ADP
fsr-3907	140	18	a	a	DET
fsr-3907	140	19	dc	dc	PROPN
fsr-3907	140	20	plan	plan	NOUN
fsr-3907	140	21	.	.	PUNCT
fsr-3907	141	1	when	when	SCONJ
fsr-3907	141	2	this	this	DET
fsr-3907	141	3	employee	employee	NOUN
fsr-3907	141	4	retires	retire	VERB
fsr-3907	141	5	,	,	PUNCT
fsr-3907	141	6	he	he	PRON
fsr-3907	141	7	or	or	CCONJ
fsr-3907	141	8	she	she	PRON
fsr-3907	141	9	has	have	VERB
fsr-3907	141	10	two	two	NUM
fsr-3907	141	11	choices	choice	NOUN
fsr-3907	141	12	with	with	ADP
fsr-3907	141	13	regard	regard	NOUN
fsr-3907	141	14	to	to	ADP
fsr-3907	141	15	the	the	DET
fsr-3907	141	16	pension	pension	NOUN
fsr-3907	141	17	account	account	NOUN
fsr-3907	141	18	.	.	PUNCT
fsr-3907	142	1	one	one	NUM
fsr-3907	142	2	is	be	AUX
fsr-3907	142	3	to	to	PART
fsr-3907	142	4	roll	roll	VERB
fsr-3907	142	5	it	it	PRON
fsr-3907	142	6	over	over	ADP
fsr-3907	142	7	into	into	ADP
fsr-3907	142	8	an	an	DET
fsr-3907	142	9	ira	ira	PROPN
fsr-3907	142	10	account	account	NOUN
fsr-3907	142	11	,	,	PUNCT
fsr-3907	142	12	and	and	CCONJ
fsr-3907	142	13	the	the	DET
fsr-3907	142	14	other	other	ADJ
fsr-3907	142	15	is	be	AUX
fsr-3907	142	16	to	to	PART
fsr-3907	142	17	annuitize	annuitize	VERB
fsr-3907	142	18	it	it	PRON
fsr-3907	142	19	.	.	PUNCT
fsr-3907	143	1	if	if	SCONJ
fsr-3907	143	2	the	the	DET
fsr-3907	143	3	roll	roll	NOUN
fsr-3907	143	4	over	over	ADP
fsr-3907	143	5	option	option	NOUN
fsr-3907	143	6	is	be	AUX
fsr-3907	143	7	elected	elect	VERB
fsr-3907	143	8	,	,	PUNCT
fsr-3907	143	9	then	then	ADV
fsr-3907	143	10	the	the	DET
fsr-3907	143	11	employee	employee	NOUN
fsr-3907	143	12	may	may	AUX
fsr-3907	143	13	have	have	VERB
fsr-3907	143	14	a	a	DET
fsr-3907	143	15	number	number	NOUN
fsr-3907	143	16	of	of	ADP
fsr-3907	143	17	choices	choice	NOUN
fsr-3907	143	18	depending	depend	VERB
fsr-3907	143	19	on	on	ADP
fsr-3907	143	20	his	his	PRON
fsr-3907	143	21	or	or	CCONJ
fsr-3907	143	22	her	her	PRON
fsr-3907	143	23	age	age	NOUN
fsr-3907	143	24	.	.	PUNCT
fsr-3907	144	1	we	we	PRON
fsr-3907	144	2	will	will	AUX
fsr-3907	144	3	not	not	PART
fsr-3907	144	4	consider	consider	VERB
fsr-3907	144	5	these	these	DET
fsr-3907	144	6	options	option	NOUN
fsr-3907	144	7	as	as	SCONJ
fsr-3907	144	8	they	they	PRON
fsr-3907	144	9	take	take	VERB
fsr-3907	144	10	us	we	PRON
fsr-3907	144	11	well	well	ADV
fsr-3907	144	12	beyond	beyond	ADP
fsr-3907	144	13	the	the	DET
fsr-3907	144	14	scope	scope	NOUN
fsr-3907	144	15	of	of	ADP
fsr-3907	144	16	this	this	DET
fsr-3907	144	17	paper	paper	NOUN
fsr-3907	144	18	.	.	PUNCT
fsr-3907	145	1	if	if	SCONJ
fsr-3907	145	2	the	the	DET
fsr-3907	145	3	employee	employee	NOUN
fsr-3907	145	4	opts	opt	VERB
fsr-3907	145	5	to	to	PART
fsr-3907	145	6	annuitize	annuitize	VERB
fsr-3907	145	7	,	,	PUNCT
fsr-3907	145	8	then	then	ADV
fsr-3907	145	9	the	the	DET
fsr-3907	145	10	assets	asset	NOUN
fsr-3907	145	11	in	in	ADP
fsr-3907	145	12	the	the	DET
fsr-3907	145	13	account	account	NOUN
fsr-3907	145	14	are	be	AUX
fsr-3907	145	15	used	use	VERB
fsr-3907	145	16	to	to	PART
fsr-3907	145	17	purchase	purchase	VERB
fsr-3907	145	18	a	a	DET
fsr-3907	145	19	life	life	NOUN
fsr-3907	145	20	annuity	annuity	NOUN
fsr-3907	145	21	with	with	ADP
fsr-3907	145	22	an	an	DET
fsr-3907	145	23	insurance	insurance	NOUN
fsr-3907	145	24	company	company	NOUN
fsr-3907	145	25	.	.	PUNCT
fsr-3907	146	1	the	the	DET
fsr-3907	146	2	portfolio	portfolio	NOUN
fsr-3907	146	3	manager	manager	NOUN
fsr-3907	146	4	of	of	ADP
fsr-3907	146	5	the	the	DET
fsr-3907	146	6	assets	asset	NOUN
fsr-3907	146	7	in	in	ADP
fsr-3907	146	8	which	which	PRON
fsr-3907	146	9	the	the	DET
fsr-3907	146	10	pension	pension	NOUN
fsr-3907	146	11	account	account	NOUN
fsr-3907	146	12	money	money	NOUN
fsr-3907	146	13	is	be	AUX
fsr-3907	146	14	invested	invest	VERB
fsr-3907	146	15	and	and	CCONJ
fsr-3907	146	16	the	the	DET
fsr-3907	146	17	insurance	insurance	NOUN
fsr-3907	146	18	company	company	NOUN
fsr-3907	146	19	may	may	AUX
fsr-3907	146	20	be	be	AUX
fsr-3907	146	21	part	part	NOUN
fsr-3907	146	22	of	of	ADP
fsr-3907	146	23	the	the	DET
fsr-3907	146	24	same	same	ADJ
fsr-3907	146	25	company	company	NOUN
fsr-3907	146	26	.	.	PUNCT
fsr-3907	147	1	when	when	SCONJ
fsr-3907	147	2	the	the	DET
fsr-3907	147	3	employee	employee	NOUN
fsr-3907	147	4	is	be	AUX
fsr-3907	147	5	ready	ready	ADJ
fsr-3907	147	6	to	to	PART
fsr-3907	147	7	retire	retire	VERB
fsr-3907	147	8	,	,	PUNCT
fsr-3907	147	9	the	the	DET
fsr-3907	147	10	dc	dc	PROPN
fsr-3907	147	11	pension	pension	NOUN
fsr-3907	147	12	account	account	NOUN
fsr-3907	147	13	may	may	AUX
fsr-3907	147	14	be	be	AUX
fsr-3907	147	15	annuitized	annuitize	VERB
fsr-3907	147	16	with	with	ADP
fsr-3907	147	17	the	the	DET
fsr-3907	147	18	same	same	ADJ
fsr-3907	147	19	company	company	NOUN
fsr-3907	147	20	,	,	PUNCT
fsr-3907	147	21	or	or	CCONJ
fsr-3907	147	22	the	the	DET
fsr-3907	147	23	employee	employee	NOUN
fsr-3907	147	24	may	may	AUX
fsr-3907	147	25	roll	roll	VERB
fsr-3907	147	26	the	the	DET
fsr-3907	147	27	account	account	NOUN
fsr-3907	147	28	to	to	ADP
fsr-3907	147	29	another	another	DET
fsr-3907	147	30	insurance	insurance	NOUN
fsr-3907	147	31	company	company	NOUN
fsr-3907	147	32	that	that	SCONJ
fsr-3907	147	33	23w	23w	NOUN
fsr-3907	147	34	.	.	PUNCT
fsr-3907	148	1	woerheide	woerheide	NOUN
fsr-3907	148	2	/	/	SYM
fsr-3907	148	3	financial	financial	ADJ
fsr-3907	148	4	services	service	NOUN
fsr-3907	148	5	review	review	VERB
fsr-3907	148	6	9	9	NUM
fsr-3907	148	7	(	(	PUNCT
fsr-3907	148	8	2000	2000	NUM
fsr-3907	148	9	)	)	PUNCT
fsr-3907	148	10	17–31	17–31	NUM
fsr-3907	148	11	promises	promise	VERB
fsr-3907	148	12	a	a	DET
fsr-3907	148	13	higher	high	ADJ
fsr-3907	148	14	monthly	monthly	ADJ
fsr-3907	148	15	payment	payment	NOUN
fsr-3907	148	16	.	.	PUNCT
fsr-3907	149	1	a	a	DET
fsr-3907	149	2	valid	valid	ADJ
fsr-3907	149	3	comparison	comparison	NOUN
fsr-3907	149	4	of	of	ADP
fsr-3907	149	5	the	the	DET
fsr-3907	149	6	effects	effect	NOUN
fsr-3907	149	7	of	of	ADP
fsr-3907	149	8	the	the	DET
fsr-3907	149	9	pension	pension	NOUN
fsr-3907	149	10	plan	plan	NOUN
fsr-3907	149	11	type	type	NOUN
fsr-3907	149	12	upon	upon	SCONJ
fsr-3907	149	13	the	the	DET
fsr-3907	149	14	retirement	retirement	NOUN
fsr-3907	149	15	decision	decision	NOUN
fsr-3907	149	16	requires	require	VERB
fsr-3907	149	17	that	that	SCONJ
fsr-3907	149	18	we	we	PRON
fsr-3907	149	19	assume	assume	VERB
fsr-3907	149	20	that	that	SCONJ
fsr-3907	149	21	the	the	DET
fsr-3907	149	22	employee	employee	NOUN
fsr-3907	149	23	annuitizes	annuitize	VERB
fsr-3907	149	24	his	his	PRON
fsr-3907	149	25	or	or	CCONJ
fsr-3907	149	26	her	her	PRON
fsr-3907	149	27	account	account	NOUN
fsr-3907	149	28	upon	upon	SCONJ
fsr-3907	149	29	retirement	retirement	NOUN
fsr-3907	149	30	.	.	PUNCT
fsr-3907	150	1	if	if	SCONJ
fsr-3907	150	2	the	the	DET
fsr-3907	150	3	employee	employee	NOUN
fsr-3907	150	4	retires	retire	VERB
fsr-3907	150	5	today	today	NOUN
fsr-3907	150	6	,	,	PUNCT
fsr-3907	150	7	the	the	DET
fsr-3907	150	8	present	present	ADJ
fsr-3907	150	9	value	value	NOUN
fsr-3907	150	10	of	of	ADP
fsr-3907	150	11	pension	pension	NOUN
fsr-3907	150	12	payments	payment	NOUN
fsr-3907	150	13	is	be	AUX
fsr-3907	150	14	i0	i0	PROPN
fsr-3907	150	15	5	5	NUM
fsr-3907	150	16	o	o	NOUN
fsr-3907	150	17	t50	t50	PROPN
fsr-3907	150	18	d	d	PROPN
fsr-3907	150	19	v	v	PROPN
fsr-3907	150	20	/	/	SYM
fsr-3907	150	21	afq	afq	NOUN
fsr-3907	150	22	,	,	PUNCT
fsr-3907	150	23	j	j	PROPN
fsr-3907	150	24	~1	~1	VERB
fsr-3907	150	25	1	1	NUM
fsr-3907	150	26	k!t	k!t	PROPN
fsr-3907	150	27	5	5	NUM
fsr-3907	150	28	o	o	NOUN
fsr-3907	150	29	t50	t50	PROPN
fsr-3907	150	30	d	d	PROPN
fsr-3907	150	31	m	m	PROPN
fsr-3907	150	32	*	*	PROPN
fsr-3907	150	33	s0	s0	PROPN
fsr-3907	150	34	/	/	SYM
fsr-3907	150	35	afq	afq	NOUN
fsr-3907	150	36	,	,	PUNCT
fsr-3907	150	37	j	j	PROPN
fsr-3907	150	38	~1	~1	VERB
fsr-3907	150	39	1	1	NUM
fsr-3907	150	40	k!t	k!t	PROPN
fsr-3907	150	41	(	(	PUNCT
fsr-3907	150	42	6	6	NUM
fsr-3907	150	43	)	)	PUNCT
fsr-3907	150	44	where	where	SCONJ
fsr-3907	150	45	v	v	NOUN
fsr-3907	150	46	5	5	NUM
fsr-3907	150	47	the	the	DET
fsr-3907	150	48	accrued	accrue	VERB
fsr-3907	150	49	value	value	NOUN
fsr-3907	150	50	of	of	ADP
fsr-3907	150	51	the	the	DET
fsr-3907	150	52	dc	dc	PROPN
fsr-3907	150	53	pension	pension	NOUN
fsr-3907	150	54	account	account	NOUN
fsr-3907	150	55	,	,	PUNCT
fsr-3907	150	56	afq	afq	NOUN
fsr-3907	150	57	,	,	PUNCT
fsr-3907	150	58	j	j	PROPN
fsr-3907	150	59	5	5	NUM
fsr-3907	150	60	annuity	annuity	NOUN
fsr-3907	150	61	due	due	ADJ
fsr-3907	150	62	factor	factor	NOUN
fsr-3907	150	63	used	use	VERB
fsr-3907	150	64	by	by	ADP
fsr-3907	150	65	the	the	DET
fsr-3907	150	66	pension	pension	NOUN
fsr-3907	150	67	provider	provider	NOUN
fsr-3907	150	68	,	,	PUNCT
fsr-3907	150	69	based	base	VERB
fsr-3907	150	70	on	on	ADP
fsr-3907	150	71	the	the	DET
fsr-3907	150	72	provider	provider	NOUN
fsr-3907	150	73	’s	’s	PART
fsr-3907	150	74	expectations	expectation	NOUN
fsr-3907	150	75	the	the	DET
fsr-3907	150	76	person	person	NOUN
fsr-3907	150	77	will	will	AUX
fsr-3907	150	78	live	live	VERB
fsr-3907	150	79	q	q	ADV
fsr-3907	150	80	more	more	ADJ
fsr-3907	150	81	years	year	NOUN
fsr-3907	150	82	and	and	CCONJ
fsr-3907	150	83	that	that	SCONJ
fsr-3907	150	84	the	the	DET
fsr-3907	150	85	provider	provider	NOUN
fsr-3907	150	86	uses	use	VERB
fsr-3907	150	87	a	a	DET
fsr-3907	150	88	discount	discount	NOUN
fsr-3907	150	89	rate	rate	NOUN
fsr-3907	150	90	of	of	ADP
fsr-3907	150	91	j	j	PROPN
fsr-3907	150	92	,	,	PUNCT
fsr-3907	150	93	and	and	CCONJ
fsr-3907	150	94	m5	m5	VERB
fsr-3907	150	95	the	the	DET
fsr-3907	150	96	ratio	ratio	NOUN
fsr-3907	150	97	of	of	ADP
fsr-3907	150	98	v	v	NUM
fsr-3907	150	99	to	to	ADP
fsr-3907	150	100	s0	s0	PROPN
fsr-3907	150	101	.	.	PUNCT
fsr-3907	151	1	the	the	DET
fsr-3907	151	2	actual	actual	ADJ
fsr-3907	151	3	calculation	calculation	NOUN
fsr-3907	151	4	used	use	VERB
fsr-3907	151	5	for	for	ADP
fsr-3907	151	6	the	the	DET
fsr-3907	151	7	payment	payment	NOUN
fsr-3907	151	8	is	be	AUX
fsr-3907	151	9	more	more	ADV
fsr-3907	151	10	complicated	complicated	ADJ
fsr-3907	151	11	than	than	ADP
fsr-3907	151	12	simply	simply	ADV
fsr-3907	151	13	the	the	DET
fsr-3907	151	14	present	present	ADJ
fsr-3907	151	15	value	value	NOUN
fsr-3907	151	16	interest	interest	NOUN
fsr-3907	151	17	factor	factor	NOUN
fsr-3907	151	18	of	of	ADP
fsr-3907	151	19	an	an	DET
fsr-3907	151	20	annuity	annuity	NOUN
fsr-3907	151	21	due	due	ADJ
fsr-3907	151	22	based	base	VERB
fsr-3907	151	23	on	on	ADP
fsr-3907	151	24	the	the	DET
fsr-3907	151	25	life	life	NOUN
fsr-3907	151	26	expectancy	expectancy	NOUN
fsr-3907	151	27	of	of	ADP
fsr-3907	151	28	the	the	DET
fsr-3907	151	29	individual	individual	NOUN
fsr-3907	151	30	.	.	PUNCT
fsr-3907	152	1	(	(	PUNCT
fsr-3907	152	2	see	see	VERB
fsr-3907	152	3	,	,	PUNCT
fsr-3907	152	4	e.g.	e.g.	ADV
fsr-3907	152	5	,	,	PUNCT
fsr-3907	152	6	chapter	chapter	NOUN
fsr-3907	152	7	9	9	NUM
fsr-3907	152	8	,	,	PUNCT
fsr-3907	152	9	cissell	cissell	ADJ
fsr-3907	152	10	,	,	PUNCT
fsr-3907	152	11	cissell	cissell	PROPN
fsr-3907	152	12	&	&	CCONJ
fsr-3907	152	13	flaspohler	flaspohler	NOUN
fsr-3907	152	14	,	,	PUNCT
fsr-3907	152	15	1990	1990	NUM
fsr-3907	152	16	.	.	PUNCT
fsr-3907	152	17	)	)	PUNCT
fsr-3907	153	1	however	however	ADV
fsr-3907	153	2	,	,	PUNCT
fsr-3907	153	3	the	the	DET
fsr-3907	153	4	actual	actual	ADJ
fsr-3907	153	5	calculation	calculation	NOUN
fsr-3907	153	6	is	be	AUX
fsr-3907	153	7	immaterial	immaterial	ADJ
fsr-3907	153	8	to	to	ADP
fsr-3907	153	9	our	our	PRON
fsr-3907	153	10	results	result	NOUN
fsr-3907	153	11	here	here	ADV
fsr-3907	153	12	.	.	PUNCT
fsr-3907	154	1	as	as	ADP
fsr-3907	154	2	in	in	ADP
fsr-3907	154	3	the	the	DET
fsr-3907	154	4	db	db	PROPN
fsr-3907	154	5	case	case	NOUN
fsr-3907	154	6	,	,	PUNCT
fsr-3907	154	7	note	note	VERB
fsr-3907	154	8	that	that	SCONJ
fsr-3907	154	9	the	the	DET
fsr-3907	154	10	pension	pension	NOUN
fsr-3907	154	11	payments	payment	NOUN
fsr-3907	154	12	start	start	VERB
fsr-3907	154	13	at	at	ADP
fsr-3907	154	14	time	time	NOUN
fsr-3907	154	15	zero	zero	NUM
fsr-3907	154	16	.	.	PUNCT
fsr-3907	155	1	if	if	SCONJ
fsr-3907	155	2	this	this	DET
fsr-3907	155	3	employee	employee	NOUN
fsr-3907	155	4	decides	decide	VERB
fsr-3907	155	5	to	to	PART
fsr-3907	155	6	work	work	VERB
fsr-3907	155	7	one	one	NUM
fsr-3907	155	8	more	more	ADJ
fsr-3907	155	9	year	year	NOUN
fsr-3907	155	10	,	,	PUNCT
fsr-3907	155	11	then	then	ADV
fsr-3907	155	12	the	the	DET
fsr-3907	155	13	present	present	ADJ
fsr-3907	155	14	value	value	NOUN
fsr-3907	155	15	of	of	ADP
fsr-3907	155	16	his	his	PRON
fsr-3907	155	17	or	or	CCONJ
fsr-3907	155	18	her	her	PRON
fsr-3907	155	19	income	income	NOUN
fsr-3907	155	20	stream	stream	NOUN
fsr-3907	155	21	is	be	AUX
fsr-3907	155	22	the	the	DET
fsr-3907	155	23	current	current	ADJ
fsr-3907	155	24	year	year	NOUN
fsr-3907	155	25	’s	’s	PART
fsr-3907	155	26	salary	salary	NOUN
fsr-3907	155	27	plus	plus	CCONJ
fsr-3907	155	28	the	the	DET
fsr-3907	155	29	present	present	ADJ
fsr-3907	155	30	value	value	NOUN
fsr-3907	155	31	of	of	ADP
fsr-3907	155	32	subsequent	subsequent	ADJ
fsr-3907	155	33	pension	pension	NOUN
fsr-3907	155	34	benefits	benefit	NOUN
fsr-3907	155	35	received	receive	VERB
fsr-3907	155	36	.	.	PUNCT
fsr-3907	156	1	this	this	PRON
fsr-3907	156	2	is	be	AUX
fsr-3907	156	3	expressed	express	VERB
fsr-3907	156	4	mathematically	mathematically	ADV
fsr-3907	156	5	as	as	SCONJ
fsr-3907	156	6	i1	i1	PROPN
fsr-3907	156	7	5	5	NUM
fsr-3907	156	8	s0	s0	PROPN
fsr-3907	156	9	*	*	PUNCT
fsr-3907	156	10	~1	~1	VERB
fsr-3907	156	11	1	1	NUM
fsr-3907	156	12	g	g	NOUN
fsr-3907	156	13	!	!	PROPN
fsr-3907	156	14	1	1	NUM
fsr-3907	156	15	o	o	NOUN
fsr-3907	156	16	t51	t51	NOUN
fsr-3907	156	17	d	d	PROPN
fsr-3907	156	18	@m	@m	PROPN
fsr-3907	156	19	*	*	PUNCT
fsr-3907	156	20	s0	s0	PROPN
fsr-3907	156	21	*	*	PUNCT
fsr-3907	156	22	~1	~1	VERB
fsr-3907	156	23	1	1	NUM
fsr-3907	156	24	i	i	PRON
fsr-3907	156	25	!	!	PUNCT
fsr-3907	157	1	1	1	NUM
fsr-3907	157	2	s0	s0	NOUN
fsr-3907	157	3	*	*	PUNCT
fsr-3907	157	4	~1	~1	VERB
fsr-3907	157	5	1	1	NUM
fsr-3907	157	6	g	g	NOUN
fsr-3907	157	7	!	!	PUNCT
fsr-3907	157	8	*	*	PUNCT
fsr-3907	157	9	~1	~1	VERB
fsr-3907	157	10	1	1	NUM
fsr-3907	157	11	i	i	PRON
fsr-3907	157	12	!	!	PUNCT
fsr-3907	158	1	pp#/afq21,j	pp#/afq21,j	NOUN
fsr-3907	158	2	~1	~1	VERB
fsr-3907	158	3	1	1	NUM
fsr-3907	158	4	k!t	k!t	PROPN
fsr-3907	158	5	(	(	PUNCT
fsr-3907	158	6	7	7	NUM
fsr-3907	158	7	)	)	PUNCT
fsr-3907	158	8	where	where	SCONJ
fsr-3907	158	9	p	p	NOUN
fsr-3907	158	10	5	5	NUM
fsr-3907	158	11	percentage	percentage	NOUN
fsr-3907	158	12	of	of	ADP
fsr-3907	158	13	salary	salary	NOUN
fsr-3907	158	14	contributed	contribute	VERB
fsr-3907	158	15	to	to	ADP
fsr-3907	158	16	the	the	DET
fsr-3907	158	17	pension	pension	NOUN
fsr-3907	158	18	account	account	NOUN
fsr-3907	158	19	,	,	PUNCT
fsr-3907	158	20	and	and	CCONJ
fsr-3907	158	21	i	i	PRON
fsr-3907	158	22	5	5	NUM
fsr-3907	158	23	rate	rate	NOUN
fsr-3907	158	24	of	of	ADP
fsr-3907	158	25	return	return	NOUN
fsr-3907	158	26	the	the	DET
fsr-3907	158	27	employee	employee	NOUN
fsr-3907	158	28	expects	expect	VERB
fsr-3907	158	29	to	to	PART
fsr-3907	158	30	earn	earn	VERB
fsr-3907	158	31	on	on	ADP
fsr-3907	158	32	the	the	DET
fsr-3907	158	33	pension	pension	NOUN
fsr-3907	158	34	account	account	NOUN
fsr-3907	158	35	.	.	PUNCT
fsr-3907	159	1	it	it	PRON
fsr-3907	159	2	is	be	AUX
fsr-3907	159	3	assumed	assume	VERB
fsr-3907	159	4	that	that	SCONJ
fsr-3907	159	5	the	the	DET
fsr-3907	159	6	pension	pension	NOUN
fsr-3907	159	7	contribution	contribution	NOUN
fsr-3907	159	8	is	be	AUX
fsr-3907	159	9	made	make	VERB
fsr-3907	159	10	at	at	ADP
fsr-3907	159	11	the	the	DET
fsr-3907	159	12	beginning	beginning	NOUN
fsr-3907	159	13	of	of	ADP
fsr-3907	159	14	each	each	DET
fsr-3907	159	15	year	year	NOUN
fsr-3907	159	16	when	when	SCONJ
fsr-3907	159	17	the	the	DET
fsr-3907	159	18	employee	employee	NOUN
fsr-3907	159	19	is	be	AUX
fsr-3907	159	20	paid	pay	VERB
fsr-3907	159	21	.	.	PUNCT
fsr-3907	160	1	note	note	VERB
fsr-3907	160	2	that	that	SCONJ
fsr-3907	160	3	eqs	eqs	PROPN
fsr-3907	160	4	.	.	PUNCT
fsr-3907	160	5	(	(	PUNCT
fsr-3907	160	6	6	6	NUM
fsr-3907	160	7	)	)	PUNCT
fsr-3907	160	8	and	and	CCONJ
fsr-3907	160	9	(	(	PUNCT
fsr-3907	160	10	7	7	X
fsr-3907	160	11	)	)	PUNCT
fsr-3907	160	12	incorporate	incorporate	VERB
fsr-3907	160	13	two	two	NUM
fsr-3907	160	14	potentially	potentially	ADV
fsr-3907	160	15	different	different	ADJ
fsr-3907	160	16	dates	date	NOUN
fsr-3907	160	17	of	of	ADP
fsr-3907	160	18	death	death	NOUN
fsr-3907	160	19	.	.	PUNCT
fsr-3907	161	1	the	the	DET
fsr-3907	161	2	first	first	ADJ
fsr-3907	161	3	,	,	PUNCT
fsr-3907	161	4	d	d	PROPN
fsr-3907	161	5	,	,	PUNCT
fsr-3907	161	6	represents	represent	VERB
fsr-3907	161	7	the	the	DET
fsr-3907	161	8	number	number	NOUN
fsr-3907	161	9	of	of	ADP
fsr-3907	161	10	additional	additional	ADJ
fsr-3907	161	11	years	year	NOUN
fsr-3907	161	12	the	the	DET
fsr-3907	161	13	employee	employee	NOUN
fsr-3907	161	14	expects	expect	VERB
fsr-3907	161	15	to	to	PART
fsr-3907	161	16	live	live	VERB
fsr-3907	161	17	.	.	PUNCT
fsr-3907	162	1	the	the	DET
fsr-3907	162	2	second	second	ADJ
fsr-3907	162	3	,	,	PUNCT
fsr-3907	162	4	q	q	INTJ
fsr-3907	162	5	,	,	PUNCT
fsr-3907	162	6	represents	represent	VERB
fsr-3907	162	7	the	the	DET
fsr-3907	162	8	employee	employee	NOUN
fsr-3907	162	9	’s	’s	PART
fsr-3907	162	10	life	life	NOUN
fsr-3907	162	11	expectancy	expectancy	NOUN
fsr-3907	162	12	based	base	VERB
fsr-3907	162	13	on	on	ADP
fsr-3907	162	14	mortality	mortality	NOUN
fsr-3907	162	15	tables	table	NOUN
fsr-3907	162	16	used	use	VERB
fsr-3907	162	17	by	by	ADP
fsr-3907	162	18	the	the	DET
fsr-3907	162	19	provider	provider	NOUN
fsr-3907	162	20	of	of	ADP
fsr-3907	162	21	the	the	DET
fsr-3907	162	22	annuity	annuity	NOUN
fsr-3907	162	23	.	.	PUNCT
fsr-3907	163	1	the	the	DET
fsr-3907	163	2	size	size	NOUN
fsr-3907	163	3	of	of	ADP
fsr-3907	163	4	the	the	DET
fsr-3907	163	5	annual	annual	ADJ
fsr-3907	163	6	pension	pension	NOUN
fsr-3907	163	7	payment	payment	NOUN
fsr-3907	163	8	is	be	AUX
fsr-3907	163	9	determined	determine	VERB
fsr-3907	163	10	in	in	ADP
fsr-3907	163	11	part	part	NOUN
fsr-3907	163	12	by	by	ADP
fsr-3907	163	13	q.	q.	NOUN
fsr-3907	163	14	the	the	DET
fsr-3907	163	15	number	number	NOUN
fsr-3907	163	16	of	of	ADP
fsr-3907	163	17	payments	payment	NOUN
fsr-3907	163	18	the	the	DET
fsr-3907	163	19	employee	employee	NOUN
fsr-3907	163	20	expects	expect	VERB
fsr-3907	163	21	to	to	PART
fsr-3907	163	22	receive	receive	VERB
fsr-3907	163	23	is	be	AUX
fsr-3907	163	24	defined	define	VERB
fsr-3907	163	25	exclusively	exclusively	ADV
fsr-3907	163	26	by	by	ADP
fsr-3907	163	27	d.	d.	PROPN
fsr-3907	163	28	most	most	ADJ
fsr-3907	163	29	people	people	NOUN
fsr-3907	163	30	believe	believe	VERB
fsr-3907	163	31	they	they	PRON
fsr-3907	163	32	will	will	AUX
fsr-3907	163	33	outlive	outlive	VERB
fsr-3907	163	34	the	the	DET
fsr-3907	163	35	life	life	NOUN
fsr-3907	163	36	expectancy	expectancy	NOUN
fsr-3907	163	37	defined	define	VERB
fsr-3907	163	38	by	by	ADP
fsr-3907	163	39	the	the	DET
fsr-3907	163	40	mortality	mortality	NOUN
fsr-3907	163	41	at	at	ADP
fsr-3907	163	42	the	the	DET
fsr-3907	163	43	time	time	NOUN
fsr-3907	163	44	of	of	ADP
fsr-3907	163	45	retirement	retirement	NOUN
fsr-3907	163	46	.	.	PUNCT
fsr-3907	164	1	eqs	eqs	PROPN
fsr-3907	164	2	.	.	PUNCT
fsr-3907	165	1	(	(	PUNCT
fsr-3907	165	2	6	6	NUM
fsr-3907	165	3	)	)	PUNCT
fsr-3907	165	4	and	and	CCONJ
fsr-3907	165	5	(	(	PUNCT
fsr-3907	165	6	7	7	X
fsr-3907	165	7	)	)	PUNCT
fsr-3907	165	8	similarly	similarly	ADV
fsr-3907	165	9	allow	allow	VERB
fsr-3907	165	10	the	the	DET
fsr-3907	165	11	rate	rate	NOUN
fsr-3907	165	12	of	of	ADP
fsr-3907	165	13	return	return	NOUN
fsr-3907	165	14	expected	expect	VERB
fsr-3907	165	15	on	on	ADP
fsr-3907	165	16	the	the	DET
fsr-3907	165	17	pension	pension	NOUN
fsr-3907	165	18	account	account	NOUN
fsr-3907	165	19	assets	asset	NOUN
fsr-3907	165	20	(	(	PUNCT
fsr-3907	165	21	i	i	NOUN
fsr-3907	165	22	)	)	PUNCT
fsr-3907	165	23	to	to	PART
fsr-3907	165	24	be	be	AUX
fsr-3907	165	25	different	different	ADJ
fsr-3907	165	26	than	than	ADP
fsr-3907	165	27	the	the	DET
fsr-3907	165	28	rate	rate	NOUN
fsr-3907	165	29	of	of	ADP
fsr-3907	165	30	return	return	NOUN
fsr-3907	165	31	used	use	VERB
fsr-3907	165	32	in	in	ADP
fsr-3907	165	33	computing	compute	VERB
fsr-3907	165	34	the	the	DET
fsr-3907	165	35	pension	pension	NOUN
fsr-3907	165	36	payments	payment	NOUN
fsr-3907	165	37	(	(	PUNCT
fsr-3907	165	38	j	j	NOUN
fsr-3907	165	39	)	)	PUNCT
fsr-3907	165	40	.	.	PUNCT
fsr-3907	166	1	both	both	PRON
fsr-3907	166	2	of	of	ADP
fsr-3907	166	3	these	these	DET
fsr-3907	166	4	rates	rate	NOUN
fsr-3907	166	5	may	may	AUX
fsr-3907	166	6	be	be	AUX
fsr-3907	166	7	different	different	ADJ
fsr-3907	166	8	than	than	ADP
fsr-3907	166	9	the	the	DET
fsr-3907	166	10	discount	discount	NOUN
fsr-3907	166	11	rate	rate	NOUN
fsr-3907	166	12	used	use	VERB
fsr-3907	166	13	by	by	ADP
fsr-3907	166	14	the	the	DET
fsr-3907	166	15	employee	employee	NOUN
fsr-3907	166	16	in	in	ADP
fsr-3907	166	17	determining	determine	VERB
fsr-3907	166	18	the	the	DET
fsr-3907	166	19	present	present	ADJ
fsr-3907	166	20	value	value	NOUN
fsr-3907	166	21	of	of	ADP
fsr-3907	166	22	the	the	DET
fsr-3907	166	23	future	future	ADJ
fsr-3907	166	24	pension	pension	NOUN
fsr-3907	166	25	payments	payment	NOUN
fsr-3907	166	26	(	(	PUNCT
fsr-3907	166	27	k	k	NOUN
fsr-3907	166	28	)	)	PUNCT
fsr-3907	166	29	.	.	PUNCT
fsr-3907	167	1	the	the	DET
fsr-3907	167	2	most	most	ADV
fsr-3907	167	3	crucial	crucial	ADJ
fsr-3907	167	4	relationship	relationship	NOUN
fsr-3907	167	5	among	among	ADP
fsr-3907	167	6	these	these	DET
fsr-3907	167	7	variables	variable	NOUN
fsr-3907	167	8	is	be	AUX
fsr-3907	167	9	that	that	SCONJ
fsr-3907	167	10	j	j	PROPN
fsr-3907	167	11	will	will	AUX
fsr-3907	167	12	be	be	AUX
fsr-3907	167	13	less	less	ADJ
fsr-3907	167	14	than	than	ADP
fsr-3907	167	15	k.	k.	NOUN
fsr-3907	167	16	if	if	SCONJ
fsr-3907	167	17	the	the	DET
fsr-3907	167	18	value	value	NOUN
fsr-3907	167	19	of	of	ADP
fsr-3907	167	20	j	j	PROPN
fsr-3907	167	21	is	be	AUX
fsr-3907	167	22	less	less	ADJ
fsr-3907	167	23	than	than	ADP
fsr-3907	167	24	k	k	PROPN
fsr-3907	167	25	,	,	PUNCT
fsr-3907	167	26	then	then	ADV
fsr-3907	167	27	the	the	DET
fsr-3907	167	28	annuitization	annuitization	NOUN
fsr-3907	167	29	process	process	NOUN
fsr-3907	167	30	represents	represent	VERB
fsr-3907	167	31	a	a	DET
fsr-3907	167	32	negative	negative	ADJ
fsr-3907	167	33	net	net	ADJ
fsr-3907	167	34	present	present	ADJ
fsr-3907	167	35	value	value	NOUN
fsr-3907	167	36	decision	decision	NOUN
fsr-3907	167	37	.	.	PUNCT
fsr-3907	168	1	24	24	NUM
fsr-3907	168	2	w.	w.	PROPN
fsr-3907	168	3	woerheide	woerheide	PROPN
fsr-3907	168	4	/	/	SYM
fsr-3907	168	5	financial	financial	ADJ
fsr-3907	168	6	services	service	NOUN
fsr-3907	168	7	review	review	VERB
fsr-3907	168	8	9	9	NUM
fsr-3907	168	9	(	(	PUNCT
fsr-3907	168	10	2000	2000	NUM
fsr-3907	168	11	)	)	PUNCT
fsr-3907	168	12	17–31	17–31	NUM
fsr-3907	168	13	there	there	PRON
fsr-3907	168	14	are	be	VERB
fsr-3907	168	15	two	two	NUM
fsr-3907	168	16	reasons	reason	NOUN
fsr-3907	168	17	to	to	PART
fsr-3907	168	18	believe	believe	VERB
fsr-3907	168	19	that	that	SCONJ
fsr-3907	168	20	j	j	PROPN
fsr-3907	168	21	is	be	AUX
fsr-3907	168	22	less	less	ADJ
fsr-3907	168	23	than	than	ADP
fsr-3907	168	24	k.	k.	PROPN
fsr-3907	168	25	first	first	ADV
fsr-3907	168	26	,	,	PUNCT
fsr-3907	168	27	the	the	DET
fsr-3907	168	28	pension	pension	NOUN
fsr-3907	168	29	provider	provider	NOUN
fsr-3907	168	30	incurs	incur	VERB
fsr-3907	168	31	expenses	expense	NOUN
fsr-3907	168	32	.	.	PUNCT
fsr-3907	169	1	it	it	PRON
fsr-3907	169	2	costs	cost	VERB
fsr-3907	169	3	money	money	NOUN
fsr-3907	169	4	to	to	PART
fsr-3907	169	5	run	run	VERB
fsr-3907	169	6	a	a	DET
fsr-3907	169	7	portfolio	portfolio	NOUN
fsr-3907	169	8	,	,	PUNCT
fsr-3907	169	9	to	to	PART
fsr-3907	169	10	send	send	VERB
fsr-3907	169	11	out	out	ADP
fsr-3907	169	12	statements	statement	NOUN
fsr-3907	169	13	,	,	PUNCT
fsr-3907	169	14	to	to	PART
fsr-3907	169	15	send	send	VERB
fsr-3907	169	16	out	out	ADP
fsr-3907	169	17	monthly	monthly	ADJ
fsr-3907	169	18	checks	check	NOUN
fsr-3907	169	19	,	,	PUNCT
fsr-3907	169	20	and	and	CCONJ
fsr-3907	169	21	so	so	ADV
fsr-3907	169	22	forth	forth	ADV
fsr-3907	169	23	.	.	PUNCT
fsr-3907	170	1	if	if	SCONJ
fsr-3907	170	2	j	j	PROPN
fsr-3907	170	3	were	be	AUX
fsr-3907	170	4	equal	equal	ADJ
fsr-3907	170	5	to	to	ADP
fsr-3907	170	6	k	k	NOUN
fsr-3907	170	7	,	,	PUNCT
fsr-3907	170	8	then	then	ADV
fsr-3907	170	9	there	there	PRON
fsr-3907	170	10	is	be	VERB
fsr-3907	170	11	no	no	DET
fsr-3907	170	12	profit	profit	NOUN
fsr-3907	170	13	margin	margin	NOUN
fsr-3907	170	14	for	for	ADP
fsr-3907	170	15	the	the	DET
fsr-3907	170	16	pension	pension	NOUN
fsr-3907	170	17	provider	provider	NOUN
fsr-3907	170	18	.	.	PUNCT
fsr-3907	171	1	thus	thus	ADV
fsr-3907	171	2	,	,	PUNCT
fsr-3907	171	3	if	if	SCONJ
fsr-3907	171	4	j	j	PROPN
fsr-3907	171	5	were	be	AUX
fsr-3907	171	6	equal	equal	ADJ
fsr-3907	171	7	to	to	ADP
fsr-3907	171	8	k	k	PROPN
fsr-3907	171	9	,	,	PUNCT
fsr-3907	171	10	no	no	DET
fsr-3907	171	11	company	company	NOUN
fsr-3907	171	12	would	would	AUX
fsr-3907	171	13	ever	ever	ADV
fsr-3907	171	14	sell	sell	VERB
fsr-3907	171	15	an	an	DET
fsr-3907	171	16	annuity	annuity	NOUN
fsr-3907	171	17	.	.	PUNCT
fsr-3907	172	1	the	the	DET
fsr-3907	172	2	second	second	ADJ
fsr-3907	172	3	reason	reason	NOUN
fsr-3907	172	4	is	be	AUX
fsr-3907	172	5	that	that	SCONJ
fsr-3907	172	6	once	once	SCONJ
fsr-3907	172	7	a	a	DET
fsr-3907	172	8	person	person	NOUN
fsr-3907	172	9	annuitizes	annuitize	VERB
fsr-3907	172	10	his	his	PRON
fsr-3907	172	11	or	or	CCONJ
fsr-3907	172	12	her	her	PRON
fsr-3907	172	13	dc	dc	PROPN
fsr-3907	172	14	pension	pension	NOUN
fsr-3907	172	15	account	account	NOUN
fsr-3907	172	16	,	,	PUNCT
fsr-3907	172	17	the	the	DET
fsr-3907	172	18	pension	pension	NOUN
fsr-3907	172	19	provider	provider	NOUN
fsr-3907	172	20	takes	take	VERB
fsr-3907	172	21	on	on	ADP
fsr-3907	172	22	a	a	DET
fsr-3907	172	23	risk	risk	NOUN
fsr-3907	172	24	exposure	exposure	NOUN
fsr-3907	172	25	that	that	SCONJ
fsr-3907	172	26	a	a	DET
fsr-3907	172	27	retiree	retiree	NOUN
fsr-3907	172	28	will	will	AUX
fsr-3907	172	29	live	live	VERB
fsr-3907	172	30	longer	long	ADV
fsr-3907	172	31	than	than	SCONJ
fsr-3907	172	32	expected	expect	VERB
fsr-3907	172	33	.	.	PUNCT
fsr-3907	173	1	it	it	PRON
fsr-3907	173	2	is	be	AUX
fsr-3907	173	3	true	true	ADJ
fsr-3907	173	4	that	that	SCONJ
fsr-3907	173	5	the	the	DET
fsr-3907	173	6	pension	pension	NOUN
fsr-3907	173	7	provider	provider	NOUN
fsr-3907	173	8	benefits	benefit	NOUN
fsr-3907	173	9	if	if	SCONJ
fsr-3907	173	10	a	a	DET
fsr-3907	173	11	retiree	retiree	NOUN
fsr-3907	173	12	dies	die	VERB
fsr-3907	173	13	prematurely	prematurely	ADV
fsr-3907	173	14	.	.	PUNCT
fsr-3907	174	1	however	however	ADV
fsr-3907	174	2	,	,	PUNCT
fsr-3907	174	3	the	the	DET
fsr-3907	174	4	pension	pension	NOUN
fsr-3907	174	5	provider	provider	NOUN
fsr-3907	174	6	must	must	AUX
fsr-3907	174	7	place	place	VERB
fsr-3907	174	8	a	a	DET
fsr-3907	174	9	premium	premium	NOUN
fsr-3907	174	10	on	on	ADP
fsr-3907	174	11	the	the	DET
fsr-3907	174	12	risk	risk	NOUN
fsr-3907	174	13	that	that	SCONJ
fsr-3907	174	14	the	the	DET
fsr-3907	174	15	majority	majority	NOUN
fsr-3907	174	16	of	of	ADP
fsr-3907	174	17	retirees	retiree	NOUN
fsr-3907	174	18	drawing	draw	VERB
fsr-3907	174	19	pensions	pension	NOUN
fsr-3907	174	20	live	live	VERB
fsr-3907	174	21	longer	long	ADV
fsr-3907	174	22	than	than	SCONJ
fsr-3907	174	23	expected	expect	VERB
fsr-3907	174	24	.	.	PUNCT
fsr-3907	175	1	the	the	DET
fsr-3907	175	2	premium	premium	NOUN
fsr-3907	175	3	would	would	AUX
fsr-3907	175	4	be	be	AUX
fsr-3907	175	5	that	that	SCONJ
fsr-3907	175	6	the	the	DET
fsr-3907	175	7	discount	discount	NOUN
fsr-3907	175	8	rate	rate	NOUN
fsr-3907	175	9	j	j	PROPN
fsr-3907	175	10	used	use	VERB
fsr-3907	175	11	to	to	PART
fsr-3907	175	12	determine	determine	VERB
fsr-3907	175	13	the	the	DET
fsr-3907	175	14	monthly	monthly	ADJ
fsr-3907	175	15	benefit	benefit	NOUN
fsr-3907	175	16	is	be	AUX
fsr-3907	175	17	less	less	ADJ
fsr-3907	175	18	than	than	ADP
fsr-3907	175	19	the	the	DET
fsr-3907	175	20	market	market	NOUN
fsr-3907	175	21	rate	rate	NOUN
fsr-3907	175	22	k	k	PROPN
fsr-3907	175	23	that	that	SCONJ
fsr-3907	175	24	the	the	DET
fsr-3907	175	25	pension	pension	NOUN
fsr-3907	175	26	provider	provider	NOUN
fsr-3907	175	27	expects	expect	VERB
fsr-3907	175	28	to	to	PART
fsr-3907	175	29	earn	earn	VERB
fsr-3907	175	30	on	on	ADP
fsr-3907	175	31	the	the	DET
fsr-3907	175	32	pension	pension	NOUN
fsr-3907	175	33	assets	asset	NOUN
fsr-3907	175	34	.	.	PUNCT
fsr-3907	176	1	thus	thus	ADV
fsr-3907	176	2	,	,	PUNCT
fsr-3907	176	3	because	because	SCONJ
fsr-3907	176	4	of	of	ADP
fsr-3907	176	5	its	its	PRON
fsr-3907	176	6	operating	operating	NOUN
fsr-3907	176	7	expenses	expense	NOUN
fsr-3907	176	8	and	and	CCONJ
fsr-3907	176	9	mortality	mortality	NOUN
fsr-3907	176	10	risk	risk	NOUN
fsr-3907	176	11	,	,	PUNCT
fsr-3907	176	12	the	the	DET
fsr-3907	176	13	discount	discount	NOUN
fsr-3907	176	14	rate	rate	NOUN
fsr-3907	176	15	j	j	PROPN
fsr-3907	176	16	must	must	AUX
fsr-3907	176	17	be	be	AUX
fsr-3907	176	18	less	less	ADJ
fsr-3907	176	19	than	than	ADP
fsr-3907	176	20	k.	k.	PROPN
fsr-3907	176	21	as	as	SCONJ
fsr-3907	176	22	noted	note	VERB
fsr-3907	176	23	earlier	early	ADV
fsr-3907	176	24	,	,	PUNCT
fsr-3907	176	25	if	if	SCONJ
fsr-3907	176	26	j	j	PROPN
fsr-3907	176	27	is	be	AUX
fsr-3907	176	28	less	less	ADJ
fsr-3907	176	29	than	than	ADP
fsr-3907	176	30	k	k	PROPN
fsr-3907	176	31	,	,	PUNCT
fsr-3907	176	32	then	then	ADV
fsr-3907	176	33	the	the	DET
fsr-3907	176	34	decision	decision	NOUN
fsr-3907	176	35	to	to	PART
fsr-3907	176	36	annuitize	annuitize	VERB
fsr-3907	176	37	represents	represent	VERB
fsr-3907	176	38	a	a	DET
fsr-3907	176	39	negative	negative	ADJ
fsr-3907	176	40	net	net	ADJ
fsr-3907	176	41	present	present	ADJ
fsr-3907	176	42	value	value	NOUN
fsr-3907	176	43	.	.	PUNCT
fsr-3907	177	1	the	the	DET
fsr-3907	177	2	value	value	NOUN
fsr-3907	177	3	of	of	ADP
fsr-3907	177	4	this	this	DET
fsr-3907	177	5	negative	negative	ADJ
fsr-3907	177	6	net	net	ADJ
fsr-3907	177	7	present	present	ADJ
fsr-3907	177	8	value	value	NOUN
fsr-3907	177	9	is	be	AUX
fsr-3907	177	10	the	the	DET
fsr-3907	177	11	price	price	NOUN
fsr-3907	177	12	the	the	DET
fsr-3907	177	13	individual	individual	NOUN
fsr-3907	177	14	pays	pay	VERB
fsr-3907	177	15	the	the	DET
fsr-3907	177	16	pension	pension	NOUN
fsr-3907	177	17	provider	provider	NOUN
fsr-3907	177	18	for	for	ADP
fsr-3907	177	19	the	the	DET
fsr-3907	177	20	management	management	NOUN
fsr-3907	177	21	of	of	ADP
fsr-3907	177	22	the	the	DET
fsr-3907	177	23	account	account	NOUN
fsr-3907	177	24	and	and	CCONJ
fsr-3907	177	25	for	for	ADP
fsr-3907	177	26	taking	take	VERB
fsr-3907	177	27	the	the	DET
fsr-3907	177	28	risk	risk	NOUN
fsr-3907	177	29	the	the	DET
fsr-3907	177	30	employee	employee	NOUN
fsr-3907	177	31	may	may	AUX
fsr-3907	177	32	live	live	VERB
fsr-3907	177	33	beyond	beyond	ADP
fsr-3907	177	34	his	his	PRON
fsr-3907	177	35	or	or	CCONJ
fsr-3907	177	36	her	her	PRON
fsr-3907	177	37	life	life	NOUN
fsr-3907	177	38	expectancy	expectancy	NOUN
fsr-3907	177	39	at	at	ADP
fsr-3907	177	40	the	the	DET
fsr-3907	177	41	time	time	NOUN
fsr-3907	177	42	of	of	ADP
fsr-3907	177	43	retirement	retirement	NOUN
fsr-3907	177	44	.	.	PUNCT
fsr-3907	178	1	it	it	PRON
fsr-3907	178	2	was	be	AUX
fsr-3907	178	3	also	also	ADV
fsr-3907	178	4	noted	note	VERB
fsr-3907	178	5	above	above	ADP
fsr-3907	178	6	that	that	SCONJ
fsr-3907	178	7	i	i	PRON
fsr-3907	178	8	(	(	PUNCT
fsr-3907	178	9	the	the	DET
fsr-3907	178	10	rate	rate	NOUN
fsr-3907	178	11	of	of	ADP
fsr-3907	178	12	return	return	NOUN
fsr-3907	178	13	earned	earn	VERB
fsr-3907	178	14	on	on	ADP
fsr-3907	178	15	the	the	DET
fsr-3907	178	16	dc	dc	PROPN
fsr-3907	178	17	account	account	NOUN
fsr-3907	178	18	assets	asset	NOUN
fsr-3907	178	19	)	)	PUNCT
fsr-3907	178	20	could	could	AUX
fsr-3907	178	21	be	be	AUX
fsr-3907	178	22	different	different	ADJ
fsr-3907	178	23	than	than	ADP
fsr-3907	178	24	j	j	PROPN
fsr-3907	178	25	and	and	CCONJ
fsr-3907	178	26	k.	k.	PROPN
fsr-3907	178	27	however	however	ADV
fsr-3907	178	28	,	,	PUNCT
fsr-3907	178	29	it	it	PRON
fsr-3907	178	30	is	be	AUX
fsr-3907	178	31	likely	likely	ADJ
fsr-3907	178	32	the	the	DET
fsr-3907	178	33	case	case	NOUN
fsr-3907	178	34	that	that	SCONJ
fsr-3907	178	35	the	the	DET
fsr-3907	178	36	expected	expect	VERB
fsr-3907	178	37	value	value	NOUN
fsr-3907	178	38	of	of	ADP
fsr-3907	178	39	i	i	PRON
fsr-3907	178	40	would	would	AUX
fsr-3907	178	41	be	be	AUX
fsr-3907	178	42	relatively	relatively	ADV
fsr-3907	178	43	close	close	ADJ
fsr-3907	178	44	to	to	ADP
fsr-3907	178	45	k	k	PROPN
fsr-3907	178	46	(	(	PUNCT
fsr-3907	178	47	the	the	DET
fsr-3907	178	48	difference	difference	NOUN
fsr-3907	178	49	equaling	equal	VERB
fsr-3907	178	50	the	the	DET
fsr-3907	178	51	cost	cost	NOUN
fsr-3907	178	52	of	of	ADP
fsr-3907	178	53	managing	manage	VERB
fsr-3907	178	54	the	the	DET
fsr-3907	178	55	pension	pension	NOUN
fsr-3907	178	56	account	account	NOUN
fsr-3907	178	57	)	)	PUNCT
fsr-3907	178	58	,	,	PUNCT
fsr-3907	178	59	and	and	CCONJ
fsr-3907	178	60	in	in	ADP
fsr-3907	178	61	the	the	DET
fsr-3907	178	62	following	follow	VERB
fsr-3907	178	63	empirical	empirical	ADJ
fsr-3907	178	64	estimates	estimate	NOUN
fsr-3907	178	65	it	it	PRON
fsr-3907	178	66	is	be	AUX
fsr-3907	178	67	assumed	assume	VERB
fsr-3907	178	68	these	these	PRON
fsr-3907	178	69	are	be	AUX
fsr-3907	178	70	equal	equal	ADJ
fsr-3907	178	71	.	.	PUNCT
fsr-3907	179	1	the	the	DET
fsr-3907	179	2	“	"	PUNCT
fsr-3907	179	3	net	net	ADJ
fsr-3907	179	4	salary	salary	NOUN
fsr-3907	179	5	”	"	PUNCT
fsr-3907	179	6	or	or	CCONJ
fsr-3907	179	7	marginal	marginal	ADJ
fsr-3907	179	8	economic	economic	ADJ
fsr-3907	179	9	benefit	benefit	NOUN
fsr-3907	179	10	to	to	ADP
fsr-3907	179	11	working	work	VERB
fsr-3907	179	12	one	one	NUM
fsr-3907	179	13	more	more	ADJ
fsr-3907	179	14	year	year	NOUN
fsr-3907	179	15	is	be	AUX
fsr-3907	179	16	,	,	PUNCT
fsr-3907	179	17	as	as	ADP
fsr-3907	179	18	in	in	ADP
fsr-3907	179	19	the	the	DET
fsr-3907	179	20	db	db	PROPN
fsr-3907	179	21	case	case	NOUN
fsr-3907	179	22	,	,	PUNCT
fsr-3907	179	23	the	the	DET
fsr-3907	179	24	difference	difference	NOUN
fsr-3907	179	25	between	between	ADP
fsr-3907	179	26	i1	i1	PROPN
fsr-3907	179	27	and	and	CCONJ
fsr-3907	179	28	i0	i0	PROPN
fsr-3907	179	29	:	:	PUNCT
fsr-3907	179	30	i	i	PRON
fsr-3907	179	31	2	2	NUM
fsr-3907	179	32	i0	i0	PROPN
fsr-3907	179	33	5	5	NUM
fsr-3907	179	34	s0	s0	NOUN
fsr-3907	179	35	*	*	PUNCT
fsr-3907	179	36	~1	~1	VERB
fsr-3907	179	37	1	1	NUM
fsr-3907	179	38	g	g	NOUN
fsr-3907	179	39	!	!	PROPN
fsr-3907	179	40	1	1	NUM
fsr-3907	179	41	o	o	NOUN
fsr-3907	179	42	t51	t51	NOUN
fsr-3907	179	43	d	d	PROPN
fsr-3907	179	44	@m	@m	PROPN
fsr-3907	179	45	*	*	PUNCT
fsr-3907	179	46	s0	s0	PROPN
fsr-3907	179	47	*	*	PUNCT
fsr-3907	179	48	~1	~1	VERB
fsr-3907	179	49	1	1	NUM
fsr-3907	179	50	i	i	PRON
fsr-3907	179	51	!	!	PUNCT
fsr-3907	180	1	1	1	NUM
fsr-3907	180	2	s0~1	s0~1	VERB
fsr-3907	180	3	1	1	NUM
fsr-3907	180	4	g	g	NOUN
fsr-3907	180	5	!	!	PUNCT
fsr-3907	180	6	*	*	PUNCT
fsr-3907	180	7	~1	~1	VERB
fsr-3907	180	8	1	1	NUM
fsr-3907	180	9	i	i	PRON
fsr-3907	180	10	!	!	PUNCT
fsr-3907	180	11	*	*	PUNCT
fsr-3907	181	1	p#/afq21,j	p#/afq21,j	NOUN
fsr-3907	181	2	~1	~1	X
fsr-3907	181	3	1	1	NUM
fsr-3907	181	4	k!t	k!t	PROPN
fsr-3907	181	5	2	2	NUM
fsr-3907	181	6	o	o	NOUN
fsr-3907	181	7	t50	t50	PROPN
fsr-3907	181	8	d	d	PROPN
fsr-3907	181	9	m	m	PROPN
fsr-3907	181	10	*	*	PROPN
fsr-3907	181	11	s0	s0	PROPN
fsr-3907	181	12	/	/	SYM
fsr-3907	181	13	afq	afq	NOUN
fsr-3907	181	14	,	,	PUNCT
fsr-3907	181	15	j	j	PROPN
fsr-3907	181	16	~1	~1	VERB
fsr-3907	181	17	1	1	NUM
fsr-3907	181	18	k!t	k!t	PROPN
fsr-3907	181	19	(	(	PUNCT
fsr-3907	181	20	8)	8)	NUM
fsr-3907	181	21	this	this	DET
fsr-3907	181	22	difference	difference	NOUN
fsr-3907	181	23	can	can	AUX
fsr-3907	181	24	be	be	AUX
fsr-3907	181	25	“	"	PUNCT
fsr-3907	181	26	simplified	simplify	VERB
fsr-3907	181	27	”	"	PUNCT
fsr-3907	181	28	to	to	ADP
fsr-3907	181	29	:	:	PUNCT
fsr-3907	181	30	i1	i1	PROPN
fsr-3907	181	31	2	2	NUM
fsr-3907	181	32	i0	i0	PROPN
fsr-3907	181	33	5	5	NUM
fsr-3907	181	34	s0	s0	NOUN
fsr-3907	181	35	*	*	PUNCT
fsr-3907	181	36	~1	~1	ADJ
fsr-3907	181	37	1	1	NUM
fsr-3907	181	38	g	g	NOUN
fsr-3907	181	39	!	!	PUNCT
fsr-3907	181	40	*	*	PUNCT
fsr-3907	181	41	f1	f1	NOUN
fsr-3907	181	42	1	1	NUM
fsr-3907	181	43	o	o	NOUN
fsr-3907	181	44	t51	t51	NOUN
fsr-3907	181	45	d	d	PROPN
fsr-3907	181	46	@m	@m	NOUN
fsr-3907	181	47	*	*	PUNCT
fsr-3907	181	48	~1	~1	X
fsr-3907	181	49	1	1	NUM
fsr-3907	181	50	i	i	PRON
fsr-3907	181	51	!	!	PUNCT
fsr-3907	182	1	/~1	/~1	PUNCT
fsr-3907	183	1	1	1	NUM
fsr-3907	183	2	g	g	NOUN
fsr-3907	183	3	!	!	PROPN
fsr-3907	183	4	1	1	NUM
fsr-3907	184	1	p	p	NOUN
fsr-3907	184	2	*	*	PUNCT
fsr-3907	184	3	~1	~1	X
fsr-3907	184	4	1	1	NUM
fsr-3907	184	5	i	i	PRON
fsr-3907	184	6	!	!	PUNCT
fsr-3907	185	1	#	#	NOUN
fsr-3907	185	2	/afq21,j	/afq21,j	NOUN
fsr-3907	185	3	~1	~1	VERB
fsr-3907	185	4	1	1	NUM
fsr-3907	185	5	k!t	k!t	PROPN
fsr-3907	185	6	2	2	NUM
fsr-3907	185	7	o	o	NOUN
fsr-3907	185	8	t50	t50	PROPN
fsr-3907	185	9	d	d	X
fsr-3907	185	10	~m/~1	~m/~1	PUNCT
fsr-3907	185	11	1	1	NUM
fsr-3907	185	12	g!!/afq	g!!/afq	NOUN
fsr-3907	185	13	,	,	PUNCT
fsr-3907	185	14	j	j	NOUN
fsr-3907	185	15	~1	~1	VERB
fsr-3907	185	16	1	1	NUM
fsr-3907	185	17	k!t	k!t	PROPN
fsr-3907	185	18	5	5	NUM
fsr-3907	185	19	s0	s0	NOUN
fsr-3907	185	20	*	*	PUNCT
fsr-3907	185	21	~1	~1	ADJ
fsr-3907	185	22	1	1	NUM
fsr-3907	185	23	g	g	NOUN
fsr-3907	185	24	!	!	PUNCT
fsr-3907	185	25	*	*	PUNCT
fsr-3907	186	1	d9	d9	PROPN
fsr-3907	186	2	(	(	PUNCT
fsr-3907	186	3	9	9	NUM
fsr-3907	186	4	)	)	PUNCT
fsr-3907	186	5	where	where	SCONJ
fsr-3907	186	6	d9	d9	PROPN
fsr-3907	186	7	5	5	NUM
fsr-3907	186	8	1	1	NUM
fsr-3907	186	9	1	1	NUM
fsr-3907	186	10	o	o	NOUN
fsr-3907	186	11	t51	t51	NOUN
fsr-3907	186	12	d	d	PROPN
fsr-3907	186	13	@m	@m	NOUN
fsr-3907	186	14	*	*	PUNCT
fsr-3907	186	15	~1	~1	X
fsr-3907	186	16	1	1	NUM
fsr-3907	186	17	i	i	PRON
fsr-3907	186	18	!	!	PUNCT
fsr-3907	186	19	/~1	/~1	PUNCT
fsr-3907	187	1	1	1	NUM
fsr-3907	187	2	g	g	NOUN
fsr-3907	187	3	!	!	PROPN
fsr-3907	187	4	1	1	NUM
fsr-3907	188	1	p	p	NOUN
fsr-3907	188	2	*	*	PUNCT
fsr-3907	188	3	~1	~1	X
fsr-3907	188	4	1	1	NUM
fsr-3907	188	5	i	i	PRON
fsr-3907	188	6	!	!	PUNCT
fsr-3907	189	1	#	#	NOUN
fsr-3907	189	2	/afq21,j	/afq21,j	NOUN
fsr-3907	189	3	~1	~1	VERB
fsr-3907	189	4	1	1	NUM
fsr-3907	189	5	k!t	k!t	PROPN
fsr-3907	189	6	2	2	NUM
fsr-3907	189	7	o	o	NOUN
fsr-3907	189	8	t50	t50	PROPN
fsr-3907	189	9	d	d	X
fsr-3907	189	10	~m/~1	~m/~1	PUNCT
fsr-3907	189	11	1	1	NUM
fsr-3907	189	12	g!!/afq	g!!/afq	NOUN
fsr-3907	189	13	,	,	PUNCT
fsr-3907	189	14	j	j	NOUN
fsr-3907	189	15	~1	~1	VERB
fsr-3907	189	16	1	1	NUM
fsr-3907	189	17	k!t	k!t	PROPN
fsr-3907	189	18	25w	25w	NUM
fsr-3907	189	19	.	.	PUNCT
fsr-3907	190	1	woerheide	woerheide	NOUN
fsr-3907	190	2	/	/	SYM
fsr-3907	190	3	financial	financial	ADJ
fsr-3907	190	4	services	service	NOUN
fsr-3907	190	5	review	review	VERB
fsr-3907	190	6	9	9	NUM
fsr-3907	190	7	(	(	PUNCT
fsr-3907	190	8	2000	2000	NUM
fsr-3907	190	9	)	)	PUNCT
fsr-3907	191	1	17–31	17–31	NUM
fsr-3907	191	2	note	note	VERB
fsr-3907	191	3	that	that	SCONJ
fsr-3907	191	4	eqs	eqs	PROPN
fsr-3907	191	5	.	.	PUNCT
fsr-3907	191	6	(	(	PUNCT
fsr-3907	191	7	4	4	NUM
fsr-3907	191	8	)	)	PUNCT
fsr-3907	191	9	and	and	CCONJ
fsr-3907	191	10	(	(	PUNCT
fsr-3907	191	11	9	9	X
fsr-3907	191	12	)	)	PUNCT
fsr-3907	191	13	are	be	AUX
fsr-3907	191	14	identical	identical	ADJ
fsr-3907	191	15	except	except	SCONJ
fsr-3907	191	16	for	for	ADP
fsr-3907	191	17	the	the	DET
fsr-3907	191	18	definition	definition	NOUN
fsr-3907	191	19	of	of	ADP
fsr-3907	191	20	the	the	DET
fsr-3907	191	21	salary	salary	NOUN
fsr-3907	191	22	coefficient	coefficient	NOUN
fsr-3907	191	23	term	term	NOUN
fsr-3907	191	24	.	.	PUNCT
fsr-3907	192	1	3.1	3.1	NUM
fsr-3907	192	2	.	.	PUNCT
fsr-3907	193	1	the	the	DET
fsr-3907	193	2	“	"	PUNCT
fsr-3907	193	3	neutrality	neutrality	NOUN
fsr-3907	193	4	”	"	PUNCT
fsr-3907	193	5	case	case	NOUN
fsr-3907	193	6	eq	eq	NOUN
fsr-3907	193	7	.	.	PUNCT
fsr-3907	194	1	(	(	PUNCT
fsr-3907	194	2	9	9	X
fsr-3907	194	3	)	)	PUNCT
fsr-3907	194	4	looks	look	VERB
fsr-3907	194	5	complex	complex	ADJ
fsr-3907	194	6	because	because	SCONJ
fsr-3907	194	7	we	we	PRON
fsr-3907	194	8	have	have	AUX
fsr-3907	194	9	allowed	allow	VERB
fsr-3907	194	10	the	the	DET
fsr-3907	194	11	values	value	NOUN
fsr-3907	194	12	of	of	ADP
fsr-3907	194	13	i	i	PROPN
fsr-3907	194	14	,	,	PUNCT
fsr-3907	194	15	j	j	PROPN
fsr-3907	194	16	,	,	PUNCT
fsr-3907	194	17	and	and	CCONJ
fsr-3907	194	18	k	k	NOUN
fsr-3907	194	19	,	,	PUNCT
fsr-3907	194	20	and	and	CCONJ
fsr-3907	194	21	the	the	DET
fsr-3907	194	22	values	value	NOUN
fsr-3907	194	23	of	of	ADP
fsr-3907	194	24	d	d	PROPN
fsr-3907	194	25	and	and	CCONJ
fsr-3907	194	26	q	q	NOUN
fsr-3907	194	27	,	,	PUNCT
fsr-3907	194	28	to	to	PART
fsr-3907	194	29	differ	differ	VERB
fsr-3907	194	30	.	.	PUNCT
fsr-3907	195	1	if	if	SCONJ
fsr-3907	195	2	the	the	DET
fsr-3907	195	3	pension	pension	NOUN
fsr-3907	195	4	manager	manager	NOUN
fsr-3907	195	5	and	and	CCONJ
fsr-3907	195	6	the	the	DET
fsr-3907	195	7	employee	employee	NOUN
fsr-3907	195	8	share	share	VERB
fsr-3907	195	9	the	the	DET
fsr-3907	195	10	same	same	ADJ
fsr-3907	195	11	life	life	NOUN
fsr-3907	195	12	expectancy	expectancy	NOUN
fsr-3907	195	13	(	(	PUNCT
fsr-3907	195	14	i.e.	i.e.	X
fsr-3907	195	15	,	,	PUNCT
fsr-3907	195	16	d5	d5	NOUN
fsr-3907	195	17	q	q	PROPN
fsr-3907	195	18	)	)	PUNCT
fsr-3907	195	19	,	,	PUNCT
fsr-3907	195	20	and	and	CCONJ
fsr-3907	195	21	all	all	DET
fsr-3907	195	22	three	three	NUM
fsr-3907	195	23	interest	interest	NOUN
fsr-3907	195	24	rates	rate	NOUN
fsr-3907	195	25	are	be	AUX
fsr-3907	195	26	the	the	DET
fsr-3907	195	27	same	same	ADJ
fsr-3907	195	28	(	(	PUNCT
fsr-3907	195	29	i.e.	i.e.	X
fsr-3907	195	30	,	,	PUNCT
fsr-3907	195	31	j5	j5	PROPN
fsr-3907	195	32	k	k	PROPN
fsr-3907	195	33	5	5	NUM
fsr-3907	195	34	i	i	NOUN
fsr-3907	195	35	)	)	PUNCT
fsr-3907	195	36	,	,	PUNCT
fsr-3907	195	37	then	then	ADV
fsr-3907	195	38	eq	eq	ADP
fsr-3907	195	39	.	.	PUNCT
fsr-3907	196	1	(	(	PUNCT
fsr-3907	196	2	8)	8)	NUM
fsr-3907	196	3	reduces	reduce	VERB
fsr-3907	196	4	to	to	ADP
fsr-3907	196	5	i1	i1	PROPN
fsr-3907	196	6	2	2	NUM
fsr-3907	196	7	i0	i0	PROPN
fsr-3907	196	8	5	5	NUM
fsr-3907	196	9	s0	s0	NOUN
fsr-3907	196	10	*	*	PUNCT
fsr-3907	196	11	~1	~1	VERB
fsr-3907	196	12	1	1	NUM
fsr-3907	196	13	g	g	NOUN
fsr-3907	196	14	!	!	PROPN
fsr-3907	197	1	1	1	NUM
fsr-3907	197	2	m	m	PROPN
fsr-3907	197	3	*	*	PUNCT
fsr-3907	197	4	s0	s0	PROPN
fsr-3907	197	5	*	*	PUNCT
fsr-3907	197	6	i	i	PROPN
fsr-3907	197	7	1	1	NUM
fsr-3907	197	8	s0	s0	NOUN
fsr-3907	197	9	*	*	PUNCT
fsr-3907	197	10	~1	~1	ADJ
fsr-3907	197	11	1	1	NUM
fsr-3907	197	12	g	g	NOUN
fsr-3907	197	13	!	!	PUNCT
fsr-3907	197	14	*	*	PUNCT
fsr-3907	198	1	p	p	NOUN
fsr-3907	198	2	or	or	CCONJ
fsr-3907	198	3	,	,	PUNCT
fsr-3907	198	4	more	more	ADJ
fsr-3907	198	5	simply	simply	ADV
fsr-3907	198	6	5	5	NUM
fsr-3907	198	7	s0	s0	NOUN
fsr-3907	198	8	*	*	PUNCT
fsr-3907	198	9	~1	~1	ADJ
fsr-3907	198	10	1	1	NUM
fsr-3907	198	11	g	g	NOUN
fsr-3907	198	12	!	!	PUNCT
fsr-3907	198	13	*	*	PUNCT
fsr-3907	198	14	f1	f1	PROPN
fsr-3907	198	15	1	1	NUM
fsr-3907	198	16	m	m	NOUN
fsr-3907	198	17	*	*	NOUN
fsr-3907	198	18	i	i	PRON
fsr-3907	198	19	1	1	NUM
fsr-3907	198	20	1	1	NUM
fsr-3907	198	21	g	g	NOUN
fsr-3907	198	22	1	1	NUM
fsr-3907	198	23	pg	pg	NOUN
fsr-3907	198	24	5	5	NUM
fsr-3907	198	25	s0	s0	NOUN
fsr-3907	198	26	*	*	PUNCT
fsr-3907	198	27	~1	~1	ADJ
fsr-3907	198	28	1	1	NUM
fsr-3907	198	29	g	g	NOUN
fsr-3907	198	30	!	!	PUNCT
fsr-3907	198	31	*	*	PUNCT
fsr-3907	198	32	d0	d0	PROPN
fsr-3907	198	33	(	(	PUNCT
fsr-3907	198	34	10	10	NUM
fsr-3907	198	35	)	)	PUNCT
fsr-3907	198	36	whered0511	whered0511	PROPN
fsr-3907	198	37	m*i	m*i	NOUN
fsr-3907	198	38	11	11	NUM
fsr-3907	198	39	g	g	NOUN
fsr-3907	198	40	1p	1p	NUM
fsr-3907	198	41	.	.	PUNCT
fsr-3907	199	1	this	this	DET
fsr-3907	199	2	derivation	derivation	NOUN
fsr-3907	199	3	requires	require	VERB
fsr-3907	199	4	the	the	DET
fsr-3907	199	5	assumption	assumption	NOUN
fsr-3907	199	6	that	that	SCONJ
fsr-3907	199	7	working	work	VERB
fsr-3907	199	8	one	one	NUM
fsr-3907	199	9	more	more	ADJ
fsr-3907	199	10	year	year	NOUN
fsr-3907	199	11	does	do	AUX
fsr-3907	199	12	not	not	PART
fsr-3907	199	13	alter	alter	VERB
fsr-3907	199	14	the	the	DET
fsr-3907	199	15	expected	expect	VERB
fsr-3907	199	16	date	date	NOUN
fsr-3907	199	17	of	of	ADP
fsr-3907	199	18	death	death	NOUN
fsr-3907	199	19	.	.	PUNCT
fsr-3907	200	1	hence	hence	ADV
fsr-3907	200	2	,	,	PUNCT
fsr-3907	200	3	the	the	DET
fsr-3907	200	4	annuity	annuity	NOUN
fsr-3907	200	5	factor	factor	NOUN
fsr-3907	200	6	used	use	VERB
fsr-3907	200	7	by	by	ADP
fsr-3907	200	8	the	the	DET
fsr-3907	200	9	pension	pension	NOUN
fsr-3907	200	10	provider	provider	NOUN
fsr-3907	200	11	for	for	ADP
fsr-3907	200	12	a	a	DET
fsr-3907	200	13	person	person	NOUN
fsr-3907	200	14	retiring	retire	VERB
fsr-3907	200	15	today	today	NOUN
fsr-3907	200	16	(	(	PUNCT
fsr-3907	200	17	afq	afq	NOUN
fsr-3907	200	18	,	,	PUNCT
fsr-3907	200	19	j	j	PROPN
fsr-3907	200	20	)	)	PUNCT
fsr-3907	200	21	differs	differ	VERB
fsr-3907	200	22	from	from	ADP
fsr-3907	200	23	the	the	DET
fsr-3907	200	24	annuity	annuity	NOUN
fsr-3907	200	25	factor	factor	NOUN
fsr-3907	200	26	that	that	PRON
fsr-3907	200	27	would	would	AUX
fsr-3907	200	28	be	be	AUX
fsr-3907	200	29	used	use	VERB
fsr-3907	200	30	one	one	NUM
fsr-3907	200	31	year	year	NOUN
fsr-3907	200	32	later	later	ADV
fsr-3907	200	33	(	(	PUNCT
fsr-3907	200	34	afq-1,j	afq-1,j	NOUN
fsr-3907	200	35	)	)	PUNCT
fsr-3907	200	36	by	by	ADP
fsr-3907	200	37	a	a	DET
fsr-3907	200	38	factor	factor	NOUN
fsr-3907	200	39	of	of	ADP
fsr-3907	200	40	exactly	exactly	ADV
fsr-3907	200	41	one	one	NUM
fsr-3907	200	42	year	year	NOUN
fsr-3907	200	43	.	.	PUNCT
fsr-3907	201	1	in	in	ADP
fsr-3907	201	2	eq	eq	ADP
fsr-3907	201	3	.	.	PUNCT
fsr-3907	202	1	(	(	PUNCT
fsr-3907	202	2	10),d0	10),d0	NUM
fsr-3907	202	3	is	be	AUX
fsr-3907	202	4	the	the	DET
fsr-3907	202	5	salary	salary	NOUN
fsr-3907	202	6	coefficient	coefficient	NOUN
fsr-3907	202	7	term	term	NOUN
fsr-3907	202	8	.	.	PUNCT
fsr-3907	203	1	it	it	PRON
fsr-3907	203	2	is	be	AUX
fsr-3907	203	3	easy	easy	ADJ
fsr-3907	203	4	to	to	PART
fsr-3907	203	5	see	see	VERB
fsr-3907	203	6	that	that	SCONJ
fsr-3907	203	7	this	this	DET
fsr-3907	203	8	term	term	NOUN
fsr-3907	203	9	will	will	AUX
fsr-3907	203	10	always	always	ADV
fsr-3907	203	11	be	be	AUX
fsr-3907	203	12	greater	great	ADJ
fsr-3907	203	13	than	than	ADP
fsr-3907	203	14	one	one	NUM
fsr-3907	203	15	if	if	SCONJ
fsr-3907	203	16	either	either	CCONJ
fsr-3907	203	17	m	m	VERB
fsr-3907	204	1	and	and	CCONJ
fsr-3907	204	2	i	i	PRON
fsr-3907	204	3	are	be	AUX
fsr-3907	204	4	positive	positive	ADJ
fsr-3907	204	5	and	and	CCONJ
fsr-3907	204	6	p	p	NOUN
fsr-3907	204	7	is	be	AUX
fsr-3907	204	8	nonnegative	nonnegative	ADJ
fsr-3907	204	9	,	,	PUNCT
fsr-3907	204	10	or	or	CCONJ
fsr-3907	204	11	p	p	NOUN
fsr-3907	204	12	is	be	AUX
fsr-3907	204	13	positive	positive	ADJ
fsr-3907	204	14	and	and	CCONJ
fsr-3907	204	15	m	m	VERB
fsr-3907	205	1	and	and	CCONJ
fsr-3907	205	2	i	i	PRON
fsr-3907	205	3	have	have	VERB
fsr-3907	205	4	the	the	DET
fsr-3907	205	5	same	same	ADJ
fsr-3907	205	6	sign	sign	NOUN
fsr-3907	205	7	or	or	CCONJ
fsr-3907	205	8	at	at	ADP
fsr-3907	205	9	least	least	ADJ
fsr-3907	205	10	one	one	NUM
fsr-3907	205	11	of	of	ADP
fsr-3907	205	12	them	they	PRON
fsr-3907	205	13	is	be	AUX
fsr-3907	205	14	zero	zero	NUM
fsr-3907	205	15	.	.	PUNCT
fsr-3907	206	1	thus	thus	ADV
fsr-3907	206	2	,	,	PUNCT
fsr-3907	206	3	when	when	SCONJ
fsr-3907	206	4	these	these	DET
fsr-3907	206	5	two	two	NUM
fsr-3907	206	6	sets	set	NOUN
fsr-3907	206	7	of	of	ADP
fsr-3907	206	8	parameters	parameter	NOUN
fsr-3907	206	9	are	be	AUX
fsr-3907	206	10	equal	equal	ADJ
fsr-3907	206	11	,	,	PUNCT
fsr-3907	206	12	one	one	NUM
fsr-3907	206	13	’s	’s	PART
fsr-3907	206	14	effective	effective	ADJ
fsr-3907	206	15	salary	salary	NOUN
fsr-3907	206	16	for	for	ADP
fsr-3907	206	17	the	the	DET
fsr-3907	206	18	coming	come	VERB
fsr-3907	206	19	year	year	NOUN
fsr-3907	206	20	(	(	PUNCT
fsr-3907	206	21	as	as	SCONJ
fsr-3907	206	22	stated	state	VERB
fsr-3907	206	23	in	in	ADP
fsr-3907	206	24	eq	eq	ADP
fsr-3907	206	25	.	.	PUNCT
fsr-3907	207	1	(	(	PUNCT
fsr-3907	207	2	10	10	NUM
fsr-3907	207	3	)	)	PUNCT
fsr-3907	207	4	will	will	AUX
fsr-3907	207	5	always	always	ADV
fsr-3907	207	6	be	be	AUX
fsr-3907	207	7	greater	great	ADJ
fsr-3907	207	8	than	than	ADP
fsr-3907	207	9	the	the	DET
fsr-3907	207	10	stated	state	VERB
fsr-3907	207	11	salary	salary	NOUN
fsr-3907	207	12	of	of	ADP
fsr-3907	207	13	s0	s0	PROPN
fsr-3907	207	14	*	*	PUNCT
fsr-3907	207	15	(	(	PUNCT
fsr-3907	207	16	1	1	NUM
fsr-3907	207	17	1	1	NUM
fsr-3907	207	18	g	g	NOUN
fsr-3907	207	19	)	)	PUNCT
fsr-3907	207	20	.	.	PUNCT
fsr-3907	208	1	however	however	ADV
fsr-3907	208	2	,	,	PUNCT
fsr-3907	208	3	because	because	SCONJ
fsr-3907	208	4	it	it	PRON
fsr-3907	208	5	is	be	AUX
fsr-3907	208	6	unrealistic	unrealistic	ADJ
fsr-3907	208	7	to	to	PART
fsr-3907	208	8	assume	assume	VERB
fsr-3907	208	9	that	that	SCONJ
fsr-3907	208	10	j	j	PROPN
fsr-3907	208	11	and	and	CCONJ
fsr-3907	208	12	k	k	PROPN
fsr-3907	208	13	are	be	AUX
fsr-3907	208	14	equal	equal	ADJ
fsr-3907	208	15	,	,	PUNCT
fsr-3907	208	16	we	we	PRON
fsr-3907	208	17	will	will	AUX
fsr-3907	208	18	not	not	PART
fsr-3907	208	19	analyze	analyze	VERB
fsr-3907	208	20	this	this	DET
fsr-3907	208	21	case	case	NOUN
fsr-3907	208	22	any	any	ADV
fsr-3907	208	23	further	far	ADV
fsr-3907	208	24	.	.	PUNCT
fsr-3907	209	1	3.2	3.2	NUM
fsr-3907	209	2	.	.	PUNCT
fsr-3907	210	1	empirical	empirical	ADJ
fsr-3907	210	2	estimates	estimate	NOUN
fsr-3907	210	3	ofd9	ofd9	ADJ
fsr-3907	210	4	in	in	ADP
fsr-3907	210	5	a	a	DET
fsr-3907	210	6	dc	dc	PROPN
fsr-3907	210	7	plan	plan	NOUN
fsr-3907	210	8	table	table	NOUN
fsr-3907	210	9	2	2	NUM
fsr-3907	210	10	provides	provide	VERB
fsr-3907	210	11	examples	example	NOUN
fsr-3907	210	12	of	of	ADP
fsr-3907	210	13	values	value	NOUN
fsr-3907	210	14	of	of	ADP
fsr-3907	210	15	the	the	DET
fsr-3907	210	16	net	net	ADJ
fsr-3907	210	17	salary	salary	NOUN
fsr-3907	210	18	coefficient	coefficient	NOUN
fsr-3907	210	19	term	term	NOUN
fsr-3907	210	20	for	for	ADP
fsr-3907	210	21	a	a	DET
fsr-3907	210	22	dc	dc	PROPN
fsr-3907	210	23	pension	pension	NOUN
fsr-3907	210	24	account	account	NOUN
fsr-3907	210	25	.	.	PUNCT
fsr-3907	211	1	in	in	ADP
fsr-3907	211	2	all	all	DET
fsr-3907	211	3	cases	case	NOUN
fsr-3907	211	4	,	,	PUNCT
fsr-3907	211	5	we	we	PRON
fsr-3907	211	6	are	be	AUX
fsr-3907	211	7	considering	consider	VERB
fsr-3907	211	8	an	an	DET
fsr-3907	211	9	employee	employee	NOUN
fsr-3907	211	10	with	with	ADP
fsr-3907	211	11	a	a	DET
fsr-3907	211	12	discount	discount	NOUN
fsr-3907	211	13	rate	rate	NOUN
fsr-3907	211	14	of	of	ADP
fsr-3907	211	15	8	8	NUM
fsr-3907	211	16	%	%	NOUN
fsr-3907	211	17	(	(	PUNCT
fsr-3907	211	18	k5	k5	PROPN
fsr-3907	211	19	0.08	0.08	NUM
fsr-3907	211	20	)	)	PUNCT
fsr-3907	211	21	,	,	PUNCT
fsr-3907	211	22	whose	whose	DET
fsr-3907	211	23	contribution	contribution	NOUN
fsr-3907	211	24	to	to	ADP
fsr-3907	211	25	a	a	DET
fsr-3907	211	26	pension	pension	NOUN
fsr-3907	211	27	fund	fund	NOUN
fsr-3907	211	28	equals	equal	VERB
fsr-3907	211	29	10	10	NUM
fsr-3907	211	30	%	%	NOUN
fsr-3907	211	31	of	of	ADP
fsr-3907	211	32	current	current	ADJ
fsr-3907	211	33	salary	salary	NOUN
fsr-3907	211	34	(	(	PUNCT
fsr-3907	211	35	p	p	NOUN
fsr-3907	211	36	5	5	NUM
fsr-3907	211	37	.10	.10	NUM
fsr-3907	211	38	)	)	PUNCT
fsr-3907	211	39	,	,	PUNCT
fsr-3907	211	40	and	and	CCONJ
fsr-3907	211	41	whose	whose	DET
fsr-3907	211	42	salary	salary	NOUN
fsr-3907	211	43	will	will	AUX
fsr-3907	211	44	grow	grow	VERB
fsr-3907	211	45	by	by	ADP
fsr-3907	211	46	4	4	NUM
fsr-3907	211	47	%	%	NOUN
fsr-3907	211	48	(	(	PUNCT
fsr-3907	211	49	g5	g5	NOUN
fsr-3907	211	50	0.04	0.04	NUM
fsr-3907	211	51	)	)	PUNCT
fsr-3907	211	52	if	if	SCONJ
fsr-3907	211	53	the	the	DET
fsr-3907	211	54	employee	employee	NOUN
fsr-3907	211	55	opts	opt	VERB
fsr-3907	211	56	to	to	PART
fsr-3907	211	57	work	work	VERB
fsr-3907	211	58	one	one	NUM
fsr-3907	211	59	more	more	ADJ
fsr-3907	211	60	year	year	NOUN
fsr-3907	211	61	.	.	PUNCT
fsr-3907	212	1	the	the	DET
fsr-3907	212	2	employee	employee	NOUN
fsr-3907	212	3	believes	believe	VERB
fsr-3907	212	4	the	the	DET
fsr-3907	212	5	pension	pension	NOUN
fsr-3907	212	6	account	account	NOUN
fsr-3907	212	7	will	will	AUX
fsr-3907	212	8	earn	earn	VERB
fsr-3907	212	9	8	8	NUM
fsr-3907	212	10	%	%	NOUN
fsr-3907	212	11	(	(	PUNCT
fsr-3907	212	12	i5	i5	NOUN
fsr-3907	212	13	0.08	0.08	NUM
fsr-3907	212	14	)	)	PUNCT
fsr-3907	212	15	.	.	PUNCT
fsr-3907	213	1	the	the	DET
fsr-3907	213	2	discount	discount	NOUN
fsr-3907	213	3	rate	rate	NOUN
fsr-3907	213	4	and	and	CCONJ
fsr-3907	213	5	the	the	DET
fsr-3907	213	6	life	life	NOUN
fsr-3907	213	7	expectancy	expectancy	NOUN
fsr-3907	213	8	used	use	VERB
fsr-3907	213	9	in	in	ADP
fsr-3907	213	10	determining	determine	VERB
fsr-3907	213	11	the	the	DET
fsr-3907	213	12	pension	pension	NOUN
fsr-3907	213	13	annuity	annuity	NOUN
fsr-3907	213	14	are	be	AUX
fsr-3907	213	15	7	7	NUM
fsr-3907	213	16	%	%	NOUN
fsr-3907	213	17	(	(	PUNCT
fsr-3907	213	18	j5	j5	PROPN
fsr-3907	213	19	0.07	0.07	NUM
fsr-3907	213	20	)	)	PUNCT
fsr-3907	213	21	and	and	CCONJ
fsr-3907	213	22	17	17	NUM
fsr-3907	213	23	years	year	NOUN
fsr-3907	213	24	(	(	PUNCT
fsr-3907	213	25	q5	q5	PROPN
fsr-3907	213	26	17	17	NUM
fsr-3907	213	27	)	)	PUNCT
fsr-3907	213	28	.	.	PUNCT
fsr-3907	214	1	the	the	DET
fsr-3907	214	2	unisex	unisex	NOUN
fsr-3907	214	3	life	life	NOUN
fsr-3907	214	4	expectancy	expectancy	NOUN
fsr-3907	214	5	for	for	ADP
fsr-3907	214	6	a	a	DET
fsr-3907	214	7	65	65	NUM
fsr-3907	214	8	-	-	PUNCT
fsr-3907	214	9	year	year	NOUN
fsr-3907	214	10	old	old	ADJ
fsr-3907	214	11	person	person	NOUN
fsr-3907	214	12	is	be	AUX
fsr-3907	214	13	approximately	approximately	ADV
fsr-3907	214	14	17	17	NUM
fsr-3907	214	15	years	year	NOUN
fsr-3907	214	16	.	.	PUNCT
fsr-3907	215	1	the	the	DET
fsr-3907	215	2	net	net	ADJ
fsr-3907	215	3	salary	salary	NOUN
fsr-3907	215	4	coefficients	coefficient	NOUN
fsr-3907	215	5	are	be	AUX
fsr-3907	215	6	shown	show	VERB
fsr-3907	215	7	in	in	ADP
fsr-3907	215	8	table	table	NOUN
fsr-3907	215	9	2	2	NUM
fsr-3907	215	10	for	for	ADP
fsr-3907	215	11	values	value	NOUN
fsr-3907	215	12	of	of	ADP
fsr-3907	215	13	m	m	NOUN
fsr-3907	215	14	equal	equal	ADJ
fsr-3907	215	15	to	to	ADP
fsr-3907	215	16	0.5	0.5	NUM
fsr-3907	215	17	,	,	PUNCT
fsr-3907	215	18	4	4	NUM
fsr-3907	215	19	,	,	PUNCT
fsr-3907	215	20	8	8	NUM
fsr-3907	215	21	,	,	PUNCT
fsr-3907	215	22	and	and	CCONJ
fsr-3907	215	23	15	15	NUM
fsr-3907	215	24	.	.	PUNCT
fsr-3907	216	1	the	the	DET
fsr-3907	216	2	rationale	rationale	NOUN
fsr-3907	216	3	for	for	ADP
fsr-3907	216	4	these	these	DET
fsr-3907	216	5	values	value	NOUN
fsr-3907	216	6	is	be	AUX
fsr-3907	216	7	provided	provide	VERB
fsr-3907	216	8	in	in	ADP
fsr-3907	216	9	the	the	DET
fsr-3907	216	10	next	next	ADJ
fsr-3907	216	11	section	section	NOUN
fsr-3907	216	12	.	.	PUNCT
fsr-3907	217	1	as	as	ADP
fsr-3907	217	2	an	an	DET
fsr-3907	217	3	example	example	NOUN
fsr-3907	217	4	,	,	PUNCT
fsr-3907	217	5	if	if	SCONJ
fsr-3907	217	6	the	the	DET
fsr-3907	217	7	employee	employee	NOUN
fsr-3907	217	8	expects	expect	VERB
fsr-3907	217	9	to	to	PART
fsr-3907	217	10	die	die	VERB
fsr-3907	217	11	in	in	ADP
fsr-3907	217	12	ten	ten	NUM
fsr-3907	217	13	years	year	NOUN
fsr-3907	217	14	(	(	PUNCT
fsr-3907	217	15	contrary	contrary	ADV
fsr-3907	217	16	to	to	ADP
fsr-3907	217	17	the	the	DET
fsr-3907	217	18	pension	pension	NOUN
fsr-3907	217	19	fund	fund	NOUN
fsr-3907	217	20	’s	’s	PART
fsr-3907	217	21	expectation	expectation	NOUN
fsr-3907	217	22	)	)	PUNCT
fsr-3907	217	23	,	,	PUNCT
fsr-3907	217	24	and	and	CCONJ
fsr-3907	217	25	his	his	PRON
fsr-3907	217	26	or	or	CCONJ
fsr-3907	217	27	her	her	PRON
fsr-3907	217	28	accrued	accrue	VERB
fsr-3907	217	29	pension	pension	NOUN
fsr-3907	217	30	assets	asset	NOUN
fsr-3907	217	31	equal	equal	VERB
fsr-3907	217	32	eight	eight	NUM
fsr-3907	217	33	times	time	NOUN
fsr-3907	217	34	his	his	PRON
fsr-3907	217	35	or	or	CCONJ
fsr-3907	217	36	her	her	PRON
fsr-3907	217	37	salary	salary	NOUN
fsr-3907	217	38	(	(	PUNCT
fsr-3907	217	39	m5	m5	PROPN
fsr-3907	217	40	8)	8)	NUM
fsr-3907	217	41	,	,	PUNCT
fsr-3907	217	42	then	then	ADV
fsr-3907	217	43	the	the	DET
fsr-3907	217	44	salary	salary	NOUN
fsr-3907	217	45	coefficient	coefficient	NOUN
fsr-3907	217	46	(	(	PUNCT
fsr-3907	217	47	d9	d9	PROPN
fsr-3907	217	48	)	)	PUNCT
fsr-3907	217	49	in	in	ADP
fsr-3907	217	50	26	26	NUM
fsr-3907	217	51	w.	w.	PROPN
fsr-3907	217	52	woerheide	woerheide	PROPN
fsr-3907	217	53	/	/	SYM
fsr-3907	217	54	financial	financial	ADJ
fsr-3907	217	55	services	service	NOUN
fsr-3907	217	56	review	review	VERB
fsr-3907	217	57	9	9	NUM
fsr-3907	217	58	(	(	PUNCT
fsr-3907	217	59	2000	2000	NUM
fsr-3907	217	60	)	)	PUNCT
fsr-3907	217	61	17–31	17–31	NUM
fsr-3907	217	62	table	table	NOUN
fsr-3907	217	63	2	2	NUM
fsr-3907	217	64	estimates	estimate	NOUN
fsr-3907	217	65	of	of	ADP
fsr-3907	217	66	the	the	DET
fsr-3907	217	67	salary	salary	NOUN
fsr-3907	217	68	coefficient	coefficient	NOUN
fsr-3907	217	69	term	term	NOUN
fsr-3907	217	70	under	under	ADP
fsr-3907	217	71	a	a	DET
fsr-3907	217	72	dc	dc	PROPN
fsr-3907	217	73	plan	plan	NOUN
fsr-3907	217	74	variable	variable	ADJ
fsr-3907	217	75	value	value	NOUN
fsr-3907	217	76	d	d	PROPN
fsr-3907	217	77	k	k	PROPN
fsr-3907	217	78	0.8	0.8	NUM
fsr-3907	217	79	j	j	PROPN
fsr-3907	217	80	.06	.06	NUM
fsr-3907	217	81	i	i	NOUN
fsr-3907	217	82	0.08	0.08	NUM
fsr-3907	217	83	p	p	NOUN
fsr-3907	217	84	0.1	0.1	NUM
fsr-3907	217	85	g	g	NOUN
fsr-3907	217	86	.04	.04	NUM
fsr-3907	217	87	q	q	NOUN
fsr-3907	217	88	17	17	NUM
fsr-3907	217	89	m	m	NOUN
fsr-3907	217	90	.5	.5	NUM
fsr-3907	217	91	4	4	NUM
fsr-3907	217	92	8	8	NUM
fsr-3907	217	93	15	15	NUM
fsr-3907	217	94	1	1	NUM
fsr-3907	217	95	0.954	0.954	NUM
fsr-3907	217	96	0.632	0.632	NUM
fsr-3907	217	97	0.264	0.264	NUM
fsr-3907	217	98	20.381	20.381	NUM
fsr-3907	217	99	2	2	NUM
fsr-3907	217	100	0.969	0.969	NUM
fsr-3907	217	101	0.681	0.681	NUM
fsr-3907	217	102	0.353	0.353	NUM
fsr-3907	217	103	20.222	20.222	NUM
fsr-3907	217	104	3	3	NUM
fsr-3907	217	105	0.983	0.983	NUM
fsr-3907	217	106	0.727	0.727	NUM
fsr-3907	217	107	0.435	0.435	NUM
fsr-3907	217	108	20.076	20.076	NUM
fsr-3907	217	109	4	4	NUM
fsr-3907	217	110	0.995	0.995	NUM
fsr-3907	217	111	0.770	0.770	NUM
fsr-3907	217	112	0.512	0.512	NUM
fsr-3907	217	113	0.060	0.060	NUM
fsr-3907	217	114	5	5	NUM
fsr-3907	217	115	1.007	1.007	NUM
fsr-3907	217	116	0.809	0.809	NUM
fsr-3907	217	117	0.582	0.582	NUM
fsr-3907	217	118	0.186	0.186	NUM
fsr-3907	217	119	6	6	NUM
fsr-3907	217	120	1.018	1.018	NUM
fsr-3907	217	121	0.845	0.845	NUM
fsr-3907	217	122	0.648	0.648	NUM
fsr-3907	217	123	0.303	0.303	NUM
fsr-3907	217	124	7	7	NUM
fsr-3907	217	125	1.028	1.028	NUM
fsr-3907	217	126	0.879	0.879	NUM
fsr-3907	217	127	0.709	0.709	NUM
fsr-3907	217	128	0.410	0.410	NUM
fsr-3907	217	129	8	8	NUM
fsr-3907	217	130	1.037	1.037	NUM
fsr-3907	217	131	0.910	0.910	NUM
fsr-3907	217	132	0.765	0.765	NUM
fsr-3907	217	133	0.510	0.510	NUM
fsr-3907	217	134	9	9	NUM
fsr-3907	217	135	1.046	1.046	NUM
fsr-3907	217	136	0.939	0.939	NUM
fsr-3907	217	137	0.817	0.817	NUM
fsr-3907	217	138	0.603	0.603	NUM
fsr-3907	217	139	10	10	NUM
fsr-3907	217	140	1.054	1.054	NUM
fsr-3907	217	141	0.966	0.966	NUM
fsr-3907	217	142	0.865	0.865	NUM
fsr-3907	217	143	0.688	0.688	NUM
fsr-3907	217	144	11	11	NUM
fsr-3907	217	145	1.062	1.062	NUM
fsr-3907	217	146	0.991	0.991	NUM
fsr-3907	217	147	0.909	0.909	NUM
fsr-3907	217	148	0.767	0.767	NUM
fsr-3907	217	149	12	12	NUM
fsr-3907	217	150	1.068	1.068	NUM
fsr-3907	217	151	1.014	1.014	NUM
fsr-3907	217	152	0.951	0.951	NUM
fsr-3907	217	153	0.841	0.841	NUM
fsr-3907	217	154	13	13	NUM
fsr-3907	217	155	1.075	1.075	NUM
fsr-3907	217	156	1.035	1.035	NUM
fsr-3907	217	157	0.989	0.989	NUM
fsr-3907	217	158	0.909	0.909	NUM
fsr-3907	217	159	14	14	NUM
fsr-3907	217	160	1.081	1.081	NUM
fsr-3907	217	161	1.054	1.054	NUM
fsr-3907	217	162	1.024	1.024	NUM
fsr-3907	217	163	0.972	0.972	NUM
fsr-3907	217	164	15	15	NUM
fsr-3907	217	165	1.086	1.086	NUM
fsr-3907	217	166	1.073	1.073	NUM
fsr-3907	217	167	1.057	1.057	NUM
fsr-3907	217	168	1.030	1.030	NUM
fsr-3907	217	169	16	16	NUM
fsr-3907	217	170	1.091	1.091	NUM
fsr-3907	217	171	1.089	1.089	NUM
fsr-3907	217	172	1.087	1.087	NUM
fsr-3907	217	173	1.084	1.084	NUM
fsr-3907	217	174	17	17	NUM
fsr-3907	217	175	1.096	1.096	NUM
fsr-3907	217	176	1.105	1.105	NUM
fsr-3907	217	177	1.116	1.116	NUM
fsr-3907	217	178	1.134	1.134	NUM
fsr-3907	217	179	18	18	NUM
fsr-3907	217	180	1.100	1.100	NUM
fsr-3907	217	181	1.120	1.120	NUM
fsr-3907	217	182	1.142	1.142	NUM
fsr-3907	217	183	1.180	1.180	NUM
fsr-3907	217	184	19	19	NUM
fsr-3907	217	185	1.104	1.104	NUM
fsr-3907	217	186	1.133	1.133	NUM
fsr-3907	217	187	1.166	1.166	NUM
fsr-3907	217	188	1.223	1.223	NUM
fsr-3907	217	189	20	20	NUM
fsr-3907	217	190	1.108	1.108	NUM
fsr-3907	217	191	1.145	1.145	NUM
fsr-3907	217	192	1.188	1.188	NUM
fsr-3907	217	193	1.263	1.263	NUM
fsr-3907	217	194	21	21	NUM
fsr-3907	217	195	1.111	1.111	NUM
fsr-3907	217	196	1.157	1.157	NUM
fsr-3907	217	197	1.209	1.209	NUM
fsr-3907	217	198	1.299	1.299	NUM
fsr-3907	217	199	22	22	NUM
fsr-3907	217	200	1.115	1.115	NUM
fsr-3907	217	201	1.167	1.167	NUM
fsr-3907	217	202	1.228	1.228	NUM
fsr-3907	217	203	1.333	1.333	NUM
fsr-3907	217	204	23	23	NUM
fsr-3907	217	205	1.118	1.118	NUM
fsr-3907	217	206	1.177	1.177	NUM
fsr-3907	217	207	1.245	1.245	NUM
fsr-3907	217	208	1.365	1.365	NUM
fsr-3907	217	209	24	24	NUM
fsr-3907	217	210	1.210	1.210	NUM
fsr-3907	217	211	1.186	1.186	NUM
fsr-3907	217	212	1.262	1.262	NUM
fsr-3907	217	213	1.394	1.394	NUM
fsr-3907	217	214	25	25	NUM
fsr-3907	217	215	1.123	1.123	NUM
fsr-3907	217	216	1.195	1.195	NUM
fsr-3907	217	217	1.277	1.277	NUM
fsr-3907	217	218	1.421	1.421	NUM
fsr-3907	217	219	26	26	NUM
fsr-3907	217	220	1.125	1.125	NUM
fsr-3907	217	221	1.203	1.203	NUM
fsr-3907	217	222	1.291	1.291	NUM
fsr-3907	217	223	1.446	1.446	NUM
fsr-3907	217	224	27	27	NUM
fsr-3907	217	225	1.127	1.127	NUM
fsr-3907	217	226	1.210	1.210	NUM
fsr-3907	217	227	1.304	1.304	NUM
fsr-3907	217	228	1.469	1.469	NUM
fsr-3907	217	229	28	28	NUM
fsr-3907	217	230	1.129	1.129	NUM
fsr-3907	217	231	1.216	1.216	NUM
fsr-3907	217	232	1.316	1.316	NUM
fsr-3907	217	233	1.490	1.490	NUM
fsr-3907	217	234	29	29	NUM
fsr-3907	217	235	1.131	1.131	NUM
fsr-3907	217	236	1.223	1.223	NUM
fsr-3907	217	237	1.327	1.327	NUM
fsr-3907	217	238	1.510	1.510	NUM
fsr-3907	217	239	30	30	NUM
fsr-3907	217	240	1.133	1.133	NUM
fsr-3907	217	241	1.228	1.228	NUM
fsr-3907	217	242	1.338	1.338	NUM
fsr-3907	217	243	1.529	1.529	NUM
fsr-3907	217	244	the	the	DET
fsr-3907	217	245	salary	salary	NOUN
fsr-3907	217	246	coefficient	coefficient	NOUN
fsr-3907	217	247	term	term	NOUN
fsr-3907	217	248	under	under	ADP
fsr-3907	217	249	a	a	DET
fsr-3907	217	250	dc	dc	PROPN
fsr-3907	217	251	plan	plan	NOUN
fsr-3907	217	252	is	be	AUX
fsr-3907	217	253	defined	define	VERB
fsr-3907	217	254	as	as	ADP
fsr-3907	217	255	d9	d9	PROPN
fsr-3907	217	256	5	5	NUM
fsr-3907	217	257	1	1	NUM
fsr-3907	217	258	1	1	NUM
fsr-3907	217	259	o	o	NOUN
fsr-3907	217	260	t51	t51	NOUN
fsr-3907	217	261	d	d	PROPN
fsr-3907	217	262	@m	@m	NOUN
fsr-3907	217	263	*	*	PUNCT
fsr-3907	217	264	~1	~1	X
fsr-3907	217	265	1	1	NUM
fsr-3907	217	266	i	i	PRON
fsr-3907	217	267	!	!	PUNCT
fsr-3907	218	1	/~1	/~1	PUNCT
fsr-3907	219	1	1	1	NUM
fsr-3907	219	2	g	g	NOUN
fsr-3907	219	3	!	!	PROPN
fsr-3907	219	4	1	1	NUM
fsr-3907	220	1	p	p	NOUN
fsr-3907	220	2	*	*	PUNCT
fsr-3907	220	3	~1	~1	X
fsr-3907	220	4	1	1	NUM
fsr-3907	220	5	i	i	PRON
fsr-3907	220	6	!	!	PUNCT
fsr-3907	221	1	#	#	NOUN
fsr-3907	221	2	/afq–1,j	/afq–1,j	PRON
fsr-3907	221	3	~1	~1	NOUN
fsr-3907	221	4	1	1	NUM
fsr-3907	221	5	k!t	k!t	PROPN
fsr-3907	221	6	2	2	NUM
fsr-3907	221	7	o	o	NOUN
fsr-3907	221	8	t50	t50	PROPN
fsr-3907	221	9	d	d	X
fsr-3907	221	10	~m/~1	~m/~1	PUNCT
fsr-3907	221	11	1	1	NUM
fsr-3907	221	12	g!!/afq	g!!/afq	NOUN
fsr-3907	221	13	,	,	PUNCT
fsr-3907	221	14	j	j	NOUN
fsr-3907	221	15	~1	~1	VERB
fsr-3907	221	16	1	1	NUM
fsr-3907	221	17	k!t	k!t	PROPN
fsr-3907	221	18	where	where	SCONJ
fsr-3907	221	19	g	g	PROPN
fsr-3907	221	20	5	5	NUM
fsr-3907	221	21	salary	salary	NOUN
fsr-3907	221	22	growth	growth	NOUN
fsr-3907	221	23	rate	rate	NOUN
fsr-3907	221	24	,	,	PUNCT
fsr-3907	221	25	p	p	NOUN
fsr-3907	221	26	5	5	NUM
fsr-3907	221	27	percentage	percentage	NOUN
fsr-3907	221	28	of	of	ADP
fsr-3907	221	29	salary	salary	NOUN
fsr-3907	221	30	contributed	contribute	VERB
fsr-3907	221	31	to	to	ADP
fsr-3907	221	32	the	the	DET
fsr-3907	221	33	pension	pension	NOUN
fsr-3907	221	34	account	account	NOUN
fsr-3907	221	35	,	,	PUNCT
fsr-3907	221	36	i	i	PRON
fsr-3907	221	37	5	5	NUM
fsr-3907	221	38	rate	rate	NOUN
fsr-3907	221	39	of	of	ADP
fsr-3907	221	40	return	return	NOUN
fsr-3907	221	41	the	the	DET
fsr-3907	221	42	employee	employee	NOUN
fsr-3907	221	43	expects	expect	VERB
fsr-3907	221	44	to	to	PART
fsr-3907	221	45	earn	earn	VERB
fsr-3907	221	46	on	on	ADP
fsr-3907	221	47	the	the	DET
fsr-3907	221	48	pension	pension	NOUN
fsr-3907	221	49	account	account	NOUN
fsr-3907	221	50	,	,	PUNCT
fsr-3907	221	51	v	v	NOUN
fsr-3907	221	52	5	5	NUM
fsr-3907	221	53	the	the	DET
fsr-3907	221	54	accrued	accrue	VERB
fsr-3907	221	55	value	value	NOUN
fsr-3907	221	56	of	of	ADP
fsr-3907	221	57	the	the	DET
fsr-3907	221	58	dc	dc	PROPN
fsr-3907	221	59	pension	pension	NOUN
fsr-3907	221	60	account	account	NOUN
fsr-3907	221	61	,	,	PUNCT
fsr-3907	221	62	afq	afq	NOUN
fsr-3907	221	63	,	,	PUNCT
fsr-3907	221	64	j	j	PROPN
fsr-3907	221	65	5	5	NUM
fsr-3907	221	66	annuity	annuity	NOUN
fsr-3907	221	67	due	due	ADJ
fsr-3907	221	68	factor	factor	NOUN
fsr-3907	221	69	used	use	VERB
fsr-3907	221	70	by	by	ADP
fsr-3907	221	71	the	the	DET
fsr-3907	221	72	provider	provider	NOUN
fsr-3907	221	73	,	,	PUNCT
fsr-3907	221	74	based	base	VERB
fsr-3907	221	75	on	on	ADP
fsr-3907	221	76	the	the	DET
fsr-3907	221	77	expectation	expectation	NOUN
fsr-3907	221	78	the	the	DET
fsr-3907	221	79	person	person	NOUN
fsr-3907	221	80	will	will	AUX
fsr-3907	221	81	live	live	VERB
fsr-3907	221	82	q	q	ADV
fsr-3907	221	83	more	more	ADJ
fsr-3907	221	84	years	year	NOUN
fsr-3907	221	85	and	and	CCONJ
fsr-3907	221	86	that	that	SCONJ
fsr-3907	221	87	the	the	DET
fsr-3907	221	88	fund	fund	NOUN
fsr-3907	221	89	uses	use	VERB
fsr-3907	221	90	a	a	DET
fsr-3907	221	91	discount	discount	NOUN
fsr-3907	221	92	rate	rate	NOUN
fsr-3907	221	93	of	of	ADP
fsr-3907	221	94	j	j	PROPN
fsr-3907	221	95	,	,	PUNCT
fsr-3907	221	96	and	and	CCONJ
fsr-3907	221	97	m	m	PROPN
fsr-3907	221	98	5	5	NUM
fsr-3907	221	99	the	the	DET
fsr-3907	221	100	ratio	ratio	NOUN
fsr-3907	221	101	of	of	ADP
fsr-3907	221	102	the	the	DET
fsr-3907	221	103	value	value	NOUN
fsr-3907	221	104	of	of	ADP
fsr-3907	221	105	the	the	DET
fsr-3907	221	106	dc	dc	PROPN
fsr-3907	221	107	account	account	NOUN
fsr-3907	221	108	to	to	ADP
fsr-3907	221	109	the	the	DET
fsr-3907	221	110	‘	'	PUNCT
fsr-3907	221	111	‘	'	PUNCT
fsr-3907	221	112	final	final	ADJ
fsr-3907	221	113	’’	’'	PUNCT
fsr-3907	221	114	salary	salary	NOUN
fsr-3907	221	115	.	.	PUNCT
fsr-3907	221	116	27w	27w	PROPN
fsr-3907	221	117	.	.	PROPN
fsr-3907	221	118	woerheide	woerheide	PROPN
fsr-3907	221	119	/	/	SYM
fsr-3907	221	120	financial	financial	ADJ
fsr-3907	221	121	services	service	NOUN
fsr-3907	221	122	review	review	VERB
fsr-3907	221	123	9	9	NUM
fsr-3907	221	124	(	(	PUNCT
fsr-3907	221	125	2000	2000	NUM
fsr-3907	221	126	)	)	PUNCT
fsr-3907	221	127	17–31	17–31	NUM
fsr-3907	221	128	eq	eq	NOUN
fsr-3907	221	129	.	.	PUNCT
fsr-3907	222	1	(	(	PUNCT
fsr-3907	222	2	9	9	NUM
fsr-3907	222	3	)	)	PUNCT
fsr-3907	222	4	is	be	AUX
fsr-3907	222	5	0.865	0.865	NUM
fsr-3907	222	6	.	.	PUNCT
fsr-3907	223	1	that	that	PRON
fsr-3907	223	2	is	is	ADV
fsr-3907	223	3	,	,	PUNCT
fsr-3907	223	4	the	the	DET
fsr-3907	223	5	employee	employee	NOUN
fsr-3907	223	6	is	be	AUX
fsr-3907	223	7	working	work	VERB
fsr-3907	223	8	for	for	ADP
fsr-3907	223	9	only	only	ADV
fsr-3907	223	10	86.5	86.5	NUM
fsr-3907	223	11	%	%	NOUN
fsr-3907	223	12	of	of	ADP
fsr-3907	223	13	his	his	PRON
fsr-3907	223	14	or	or	CCONJ
fsr-3907	223	15	her	her	PRON
fsr-3907	223	16	salary	salary	NOUN
fsr-3907	223	17	during	during	ADP
fsr-3907	223	18	that	that	DET
fsr-3907	223	19	last	last	ADJ
fsr-3907	223	20	year	year	NOUN
fsr-3907	223	21	.	.	PUNCT
fsr-3907	224	1	there	there	PRON
fsr-3907	224	2	are	be	VERB
fsr-3907	224	3	several	several	ADJ
fsr-3907	224	4	noteworthy	noteworthy	ADJ
fsr-3907	224	5	points	point	NOUN
fsr-3907	224	6	about	about	ADP
fsr-3907	224	7	table	table	NOUN
fsr-3907	224	8	2	2	NUM
fsr-3907	224	9	.	.	PUNCT
fsr-3907	224	10	one	one	NUM
fsr-3907	224	11	is	be	AUX
fsr-3907	224	12	how	how	SCONJ
fsr-3907	224	13	sensitive	sensitive	ADJ
fsr-3907	224	14	the	the	DET
fsr-3907	224	15	salary	salary	NOUN
fsr-3907	224	16	coefficients	coefficient	NOUN
fsr-3907	224	17	are	be	AUX
fsr-3907	224	18	to	to	ADP
fsr-3907	224	19	the	the	DET
fsr-3907	224	20	value	value	NOUN
fsr-3907	224	21	of	of	ADP
fsr-3907	224	22	m.	m.	NOUN
fsr-3907	224	23	when	when	SCONJ
fsr-3907	224	24	m5	m5	PROPN
fsr-3907	224	25	0.5	0.5	NUM
fsr-3907	224	26	,	,	PUNCT
fsr-3907	224	27	the	the	DET
fsr-3907	224	28	coefficents	coefficent	NOUN
fsr-3907	224	29	range	range	VERB
fsr-3907	224	30	from	from	ADP
fsr-3907	224	31	0.954	0.954	NUM
fsr-3907	224	32	to	to	ADP
fsr-3907	224	33	1.133	1.133	NUM
fsr-3907	224	34	.	.	PUNCT
fsr-3907	225	1	when	when	SCONJ
fsr-3907	225	2	m5	m5	PROPN
fsr-3907	225	3	15	15	NUM
fsr-3907	225	4	,	,	PUNCT
fsr-3907	225	5	they	they	PRON
fsr-3907	225	6	range	range	VERB
fsr-3907	225	7	from20.381	from20.381	NOUN
fsr-3907	225	8	to	to	ADP
fsr-3907	225	9	1.529	1.529	NUM
fsr-3907	225	10	.	.	PUNCT
fsr-3907	226	1	this	this	PRON
fsr-3907	226	2	says	say	VERB
fsr-3907	226	3	that	that	SCONJ
fsr-3907	226	4	when	when	SCONJ
fsr-3907	226	5	m	m	PROPN
fsr-3907	226	6	is	be	AUX
fsr-3907	226	7	“	"	PUNCT
fsr-3907	226	8	small	small	ADJ
fsr-3907	226	9	,	,	PUNCT
fsr-3907	226	10	”	"	PUNCT
fsr-3907	226	11	the	the	DET
fsr-3907	226	12	net	net	ADJ
fsr-3907	226	13	salary	salary	NOUN
fsr-3907	226	14	for	for	ADP
fsr-3907	226	15	working	work	VERB
fsr-3907	226	16	one	one	NUM
fsr-3907	226	17	more	more	ADJ
fsr-3907	226	18	year	year	NOUN
fsr-3907	226	19	is	be	AUX
fsr-3907	226	20	about	about	ADV
fsr-3907	226	21	equal	equal	ADJ
fsr-3907	226	22	to	to	ADP
fsr-3907	226	23	the	the	DET
fsr-3907	226	24	stated	state	VERB
fsr-3907	226	25	salary	salary	NOUN
fsr-3907	226	26	.	.	PUNCT
fsr-3907	227	1	but	but	CCONJ
fsr-3907	227	2	when	when	SCONJ
fsr-3907	227	3	m	m	PROPN
fsr-3907	227	4	is	be	AUX
fsr-3907	227	5	“	"	PUNCT
fsr-3907	227	6	large	large	ADJ
fsr-3907	227	7	,	,	PUNCT
fsr-3907	227	8	”	"	PUNCT
fsr-3907	227	9	there	there	PRON
fsr-3907	227	10	can	can	AUX
fsr-3907	227	11	be	be	AUX
fsr-3907	227	12	substantial	substantial	ADJ
fsr-3907	227	13	differences	difference	NOUN
fsr-3907	227	14	between	between	ADP
fsr-3907	227	15	the	the	DET
fsr-3907	227	16	net	net	ADJ
fsr-3907	227	17	salary	salary	NOUN
fsr-3907	227	18	and	and	CCONJ
fsr-3907	227	19	the	the	DET
fsr-3907	227	20	stated	state	VERB
fsr-3907	227	21	salary	salary	NOUN
fsr-3907	227	22	.	.	PUNCT
fsr-3907	228	1	another	another	DET
fsr-3907	228	2	point	point	NOUN
fsr-3907	228	3	is	be	AUX
fsr-3907	228	4	that	that	SCONJ
fsr-3907	228	5	when	when	SCONJ
fsr-3907	228	6	m5	m5	PROPN
fsr-3907	228	7	15	15	NUM
fsr-3907	228	8	and	and	CCONJ
fsr-3907	228	9	the	the	DET
fsr-3907	228	10	employee	employee	NOUN
fsr-3907	228	11	expects	expect	VERB
fsr-3907	228	12	to	to	PART
fsr-3907	228	13	live	live	VERB
fsr-3907	228	14	less	less	ADJ
fsr-3907	228	15	than	than	ADP
fsr-3907	228	16	four	four	NUM
fsr-3907	228	17	years	year	NOUN
fsr-3907	228	18	(	(	PUNCT
fsr-3907	228	19	d5	d5	NOUN
fsr-3907	228	20	1	1	NUM
fsr-3907	228	21	,	,	PUNCT
fsr-3907	228	22	2	2	NUM
fsr-3907	228	23	,	,	PUNCT
fsr-3907	228	24	or	or	CCONJ
fsr-3907	228	25	3	3	NUM
fsr-3907	228	26	)	)	PUNCT
fsr-3907	228	27	,	,	PUNCT
fsr-3907	228	28	the	the	DET
fsr-3907	228	29	salary	salary	NOUN
fsr-3907	228	30	coefficient	coefficient	NOUN
fsr-3907	228	31	term	term	NOUN
fsr-3907	228	32	is	be	AUX
fsr-3907	228	33	actually	actually	ADV
fsr-3907	228	34	negative	negative	ADJ
fsr-3907	228	35	.	.	PUNCT
fsr-3907	229	1	this	this	PRON
fsr-3907	229	2	means	mean	VERB
fsr-3907	229	3	the	the	DET
fsr-3907	229	4	person	person	NOUN
fsr-3907	229	5	is	be	AUX
fsr-3907	229	6	paying	pay	VERB
fsr-3907	229	7	to	to	PART
fsr-3907	229	8	work	work	VERB
fsr-3907	229	9	.	.	PUNCT
fsr-3907	230	1	hence	hence	ADV
fsr-3907	230	2	,	,	PUNCT
fsr-3907	230	3	when	when	SCONJ
fsr-3907	230	4	m	m	PROPN
fsr-3907	230	5	is	be	AUX
fsr-3907	230	6	large	large	ADJ
fsr-3907	230	7	and	and	CCONJ
fsr-3907	230	8	an	an	DET
fsr-3907	230	9	employee	employee	NOUN
fsr-3907	230	10	is	be	AUX
fsr-3907	230	11	in	in	ADP
fsr-3907	230	12	ill	ill	ADJ
fsr-3907	230	13	health	health	NOUN
fsr-3907	230	14	,	,	PUNCT
fsr-3907	230	15	it	it	PRON
fsr-3907	230	16	not	not	PART
fsr-3907	230	17	only	only	ADV
fsr-3907	230	18	makes	make	VERB
fsr-3907	230	19	physical	physical	ADJ
fsr-3907	230	20	sense	sense	NOUN
fsr-3907	230	21	for	for	SCONJ
fsr-3907	230	22	an	an	DET
fsr-3907	230	23	employee	employee	NOUN
fsr-3907	230	24	to	to	PART
fsr-3907	230	25	retire	retire	VERB
fsr-3907	230	26	,	,	PUNCT
fsr-3907	230	27	it	it	PRON
fsr-3907	230	28	also	also	ADV
fsr-3907	230	29	makes	make	VERB
fsr-3907	230	30	fiscal	fiscal	ADJ
fsr-3907	230	31	sense	sense	NOUN
fsr-3907	230	32	to	to	PART
fsr-3907	230	33	retire	retire	VERB
fsr-3907	230	34	.	.	PUNCT
fsr-3907	231	1	3.3	3.3	NUM
fsr-3907	231	2	.	.	PUNCT
fsr-3907	231	3	estimates	estimate	NOUN
fsr-3907	231	4	of	of	ADP
fsr-3907	231	5	plausible	plausible	ADJ
fsr-3907	231	6	values	value	NOUN
fsr-3907	231	7	of	of	ADP
fsr-3907	231	8	m	m	PRON
fsr-3907	231	9	as	as	SCONJ
fsr-3907	231	10	indicated	indicate	VERB
fsr-3907	231	11	above	above	ADV
fsr-3907	231	12	,	,	PUNCT
fsr-3907	231	13	a	a	DET
fsr-3907	231	14	key	key	ADJ
fsr-3907	231	15	variable	variable	NOUN
fsr-3907	231	16	in	in	ADP
fsr-3907	231	17	estimating	estimate	VERB
fsr-3907	231	18	the	the	DET
fsr-3907	231	19	salary	salary	NOUN
fsr-3907	231	20	coefficient	coefficient	NOUN
fsr-3907	231	21	term	term	NOUN
fsr-3907	231	22	is	be	AUX
fsr-3907	231	23	the	the	DET
fsr-3907	231	24	ratio	ratio	NOUN
fsr-3907	231	25	of	of	ADP
fsr-3907	231	26	the	the	DET
fsr-3907	231	27	pension	pension	NOUN
fsr-3907	231	28	account	account	NOUN
fsr-3907	231	29	at	at	ADP
fsr-3907	231	30	the	the	DET
fsr-3907	231	31	time	time	NOUN
fsr-3907	231	32	of	of	ADP
fsr-3907	231	33	retirement	retirement	NOUN
fsr-3907	231	34	to	to	ADP
fsr-3907	231	35	the	the	DET
fsr-3907	231	36	salary	salary	NOUN
fsr-3907	231	37	at	at	ADP
fsr-3907	231	38	the	the	DET
fsr-3907	231	39	time	time	NOUN
fsr-3907	231	40	of	of	ADP
fsr-3907	231	41	retirement	retirement	NOUN
fsr-3907	231	42	(	(	PUNCT
fsr-3907	231	43	i.e.	i.e.	X
fsr-3907	231	44	,	,	PUNCT
fsr-3907	231	45	m	m	NOUN
fsr-3907	231	46	)	)	PUNCT
fsr-3907	231	47	.	.	PUNCT
fsr-3907	232	1	it	it	PRON
fsr-3907	232	2	turns	turn	VERB
fsr-3907	232	3	out	out	ADP
fsr-3907	232	4	that	that	SCONJ
fsr-3907	232	5	the	the	DET
fsr-3907	232	6	value	value	NOUN
fsr-3907	232	7	of	of	ADP
fsr-3907	232	8	m	m	PROPN
fsr-3907	232	9	can	can	AUX
fsr-3907	232	10	be	be	AUX
fsr-3907	232	11	defined	define	VERB
fsr-3907	232	12	by	by	ADP
fsr-3907	232	13	an	an	DET
fsr-3907	232	14	iterative	iterative	NOUN
fsr-3907	232	15	formula	formula	NOUN
fsr-3907	232	16	.	.	PUNCT
fsr-3907	233	1	consider	consider	VERB
fsr-3907	233	2	the	the	DET
fsr-3907	233	3	case	case	NOUN
fsr-3907	233	4	of	of	ADP
fsr-3907	233	5	a	a	DET
fsr-3907	233	6	person	person	NOUN
fsr-3907	233	7	who	who	PRON
fsr-3907	233	8	works	work	VERB
fsr-3907	233	9	one	one	NUM
fsr-3907	233	10	year	year	NOUN
fsr-3907	233	11	and	and	CCONJ
fsr-3907	233	12	then	then	ADV
fsr-3907	233	13	retires	retire	VERB
fsr-3907	233	14	.	.	PUNCT
fsr-3907	234	1	if	if	SCONJ
fsr-3907	234	2	we	we	PRON
fsr-3907	234	3	continue	continue	VERB
fsr-3907	234	4	our	our	PRON
fsr-3907	234	5	use	use	NOUN
fsr-3907	234	6	of	of	ADP
fsr-3907	234	7	treating	treat	VERB
fsr-3907	234	8	all	all	DET
fsr-3907	234	9	payments	payment	NOUN
fsr-3907	234	10	as	as	ADP
fsr-3907	234	11	being	be	AUX
fsr-3907	234	12	made	make	VERB
fsr-3907	234	13	at	at	ADP
fsr-3907	234	14	the	the	DET
fsr-3907	234	15	start	start	NOUN
fsr-3907	234	16	of	of	ADP
fsr-3907	234	17	each	each	DET
fsr-3907	234	18	year	year	NOUN
fsr-3907	234	19	,	,	PUNCT
fsr-3907	234	20	then	then	ADV
fsr-3907	234	21	the	the	DET
fsr-3907	234	22	ratio	ratio	NOUN
fsr-3907	234	23	of	of	ADP
fsr-3907	234	24	the	the	DET
fsr-3907	234	25	pension	pension	NOUN
fsr-3907	234	26	account	account	NOUN
fsr-3907	234	27	at	at	ADP
fsr-3907	234	28	the	the	DET
fsr-3907	234	29	end	end	NOUN
fsr-3907	234	30	of	of	ADP
fsr-3907	234	31	the	the	DET
fsr-3907	234	32	first	first	ADJ
fsr-3907	234	33	year	year	NOUN
fsr-3907	234	34	to	to	ADP
fsr-3907	234	35	the	the	DET
fsr-3907	234	36	salary	salary	NOUN
fsr-3907	234	37	at	at	ADP
fsr-3907	234	38	the	the	DET
fsr-3907	234	39	start	start	NOUN
fsr-3907	234	40	of	of	ADP
fsr-3907	234	41	the	the	DET
fsr-3907	234	42	first	first	ADJ
fsr-3907	234	43	year	year	NOUN
fsr-3907	234	44	(	(	PUNCT
fsr-3907	234	45	m1	m1	NOUN
fsr-3907	234	46	)	)	PUNCT
fsr-3907	234	47	is	be	AUX
fsr-3907	234	48	mi	mi	PROPN
fsr-3907	234	49	5	5	NUM
fsr-3907	234	50	v1	v1	NOUN
fsr-3907	234	51	s0	s0	NOUN
fsr-3907	234	52	5	5	NUM
fsr-3907	234	53	p	p	NOUN
fsr-3907	234	54	*	*	PUNCT
fsr-3907	234	55	s0	s0	X
fsr-3907	234	56	*	*	PUNCT
fsr-3907	234	57	~1	~1	VERB
fsr-3907	234	58	1	1	NUM
fsr-3907	234	59	i	i	PRON
fsr-3907	234	60	!	!	PUNCT
fsr-3907	235	1	s0	s0	NOUN
fsr-3907	235	2	5	5	NUM
fsr-3907	236	1	p	p	NOUN
fsr-3907	236	2	*	*	PUNCT
fsr-3907	236	3	~1	~1	X
fsr-3907	236	4	1	1	NUM
fsr-3907	236	5	i	i	PRON
fsr-3907	236	6	!	!	PUNCT
fsr-3907	236	7	.	.	PUNCT
fsr-3907	237	1	(	(	PUNCT
fsr-3907	237	2	11	11	NUM
fsr-3907	237	3	)	)	PUNCT
fsr-3907	237	4	the	the	DET
fsr-3907	237	5	value	value	NOUN
fsr-3907	237	6	of	of	ADP
fsr-3907	237	7	m	m	NOUN
fsr-3907	237	8	at	at	ADP
fsr-3907	237	9	the	the	DET
fsr-3907	237	10	end	end	NOUN
fsr-3907	237	11	of	of	ADP
fsr-3907	237	12	the	the	DET
fsr-3907	237	13	second	second	ADJ
fsr-3907	237	14	year	year	NOUN
fsr-3907	237	15	(	(	PUNCT
fsr-3907	237	16	m2	m2	PROPN
fsr-3907	237	17	)	)	PUNCT
fsr-3907	237	18	is	be	AUX
fsr-3907	237	19	m2	m2	PROPN
fsr-3907	237	20	5	5	NUM
fsr-3907	237	21	v2	v2	NOUN
fsr-3907	237	22	s1	s1	NOUN
fsr-3907	237	23	5	5	NUM
fsr-3907	237	24	p	p	PROPN
fsr-3907	237	25	*	*	PUNCT
fsr-3907	237	26	s0	s0	X
fsr-3907	237	27	*	*	PUNCT
fsr-3907	237	28	~1	~1	ADJ
fsr-3907	237	29	1	1	NUM
fsr-3907	237	30	g	g	NOUN
fsr-3907	237	31	!	!	PUNCT
fsr-3907	237	32	*	*	PUNCT
fsr-3907	237	33	~1	~1	VERB
fsr-3907	237	34	1	1	NUM
fsr-3907	237	35	i	i	PRON
fsr-3907	237	36	!	!	PUNCT
fsr-3907	238	1	1	1	NUM
fsr-3907	238	2	s0	s0	PROPN
fsr-3907	238	3	*	*	PUNCT
fsr-3907	238	4	m1	m1	PROPN
fsr-3907	238	5	*	*	PUNCT
fsr-3907	238	6	~1	~1	ADJ
fsr-3907	238	7	1	1	NUM
fsr-3907	238	8	i	i	PRON
fsr-3907	238	9	!	!	PUNCT
fsr-3907	239	1	s0	s0	PROPN
fsr-3907	239	2	*	*	PUNCT
fsr-3907	239	3	~1	~1	VERB
fsr-3907	239	4	1	1	NUM
fsr-3907	239	5	g	g	NOUN
fsr-3907	239	6	!	!	PUNCT
fsr-3907	240	1	(	(	PUNCT
fsr-3907	240	2	12	12	NUM
fsr-3907	240	3	)	)	PUNCT
fsr-3907	240	4	5	5	NUM
fsr-3907	240	5	p	p	NOUN
fsr-3907	240	6	*	*	PUNCT
fsr-3907	240	7	~1	~1	X
fsr-3907	240	8	1	1	NUM
fsr-3907	240	9	i	i	PRON
fsr-3907	240	10	!	!	PUNCT
fsr-3907	241	1	1	1	NUM
fsr-3907	241	2	1	1	NUM
fsr-3907	241	3	1	1	NUM
fsr-3907	241	4	i	i	NOUN
fsr-3907	241	5	1	1	NUM
fsr-3907	241	6	1	1	NUM
fsr-3907	241	7	g	g	NOUN
fsr-3907	241	8	*	*	PUNCT
fsr-3907	241	9	m1	m1	PROPN
fsr-3907	241	10	for	for	ADP
fsr-3907	241	11	the	the	DET
fsr-3907	241	12	n	n	CCONJ
fsr-3907	241	13	-	-	PUNCT
fsr-3907	241	14	th	th	NUM
fsr-3907	241	15	period	period	NOUN
fsr-3907	241	16	,	,	PUNCT
fsr-3907	241	17	the	the	DET
fsr-3907	241	18	value	value	NOUN
fsr-3907	241	19	of	of	ADP
fsr-3907	241	20	mn	mn	PROPN
fsr-3907	241	21	is	be	AUX
fsr-3907	241	22	then	then	ADV
fsr-3907	241	23	defined	define	VERB
fsr-3907	241	24	as	as	ADP
fsr-3907	241	25	mn	mn	PROPN
fsr-3907	241	26	5	5	NUM
fsr-3907	241	27	vn	vn	NOUN
fsr-3907	241	28	sn21	sn21	PROPN
fsr-3907	241	29	5	5	NUM
fsr-3907	242	1	p	p	X
fsr-3907	242	2	*	*	PUNCT
fsr-3907	242	3	sn21	sn21	PROPN
fsr-3907	242	4	*	*	PUNCT
fsr-3907	242	5	~1	~1	VERB
fsr-3907	242	6	1	1	NUM
fsr-3907	242	7	g	g	NOUN
fsr-3907	242	8	!	!	PUNCT
fsr-3907	242	9	*	*	PUNCT
fsr-3907	242	10	~1	~1	VERB
fsr-3907	242	11	1	1	NUM
fsr-3907	242	12	i	i	PRON
fsr-3907	242	13	!	!	PUNCT
fsr-3907	242	14	1	1	NUM
fsr-3907	243	1	sn22	sn22	PROPN
fsr-3907	243	2	*	*	PUNCT
fsr-3907	244	1	mn21	mn21	PROPN
fsr-3907	244	2	*	*	PUNCT
fsr-3907	244	3	~1	~1	VERB
fsr-3907	244	4	1	1	NUM
fsr-3907	244	5	i	i	PRON
fsr-3907	244	6	!	!	PUNCT
fsr-3907	245	1	sn212	sn212	ADV
fsr-3907	245	2	*	*	PUNCT
fsr-3907	245	3	~1	~1	ADJ
fsr-3907	245	4	1	1	NUM
fsr-3907	245	5	g	g	NOUN
fsr-3907	245	6	!	!	PUNCT
fsr-3907	246	1	(	(	PUNCT
fsr-3907	246	2	13	13	NUM
fsr-3907	246	3	)	)	PUNCT
fsr-3907	246	4	5	5	NUM
fsr-3907	247	1	p	p	NOUN
fsr-3907	247	2	*	*	PUNCT
fsr-3907	247	3	~1	~1	X
fsr-3907	247	4	1	1	NUM
fsr-3907	247	5	i	i	PRON
fsr-3907	247	6	!	!	PUNCT
fsr-3907	248	1	1	1	NUM
fsr-3907	248	2	1	1	NUM
fsr-3907	248	3	1	1	NUM
fsr-3907	248	4	i	i	NOUN
fsr-3907	248	5	1	1	NUM
fsr-3907	248	6	1	1	NUM
fsr-3907	248	7	g	g	NOUN
fsr-3907	248	8	*	*	PUNCT
fsr-3907	248	9	mn21	mn21	PROPN
fsr-3907	248	10	.	.	PUNCT
fsr-3907	249	1	note	note	VERB
fsr-3907	249	2	that	that	SCONJ
fsr-3907	249	3	if	if	SCONJ
fsr-3907	249	4	i	i	PRON
fsr-3907	249	5	5	5	NUM
fsr-3907	249	6	g	g	NOUN
fsr-3907	249	7	,	,	PUNCT
fsr-3907	249	8	then	then	ADV
fsr-3907	249	9	mn	mn	PROPN
fsr-3907	249	10	5	5	NUM
fsr-3907	249	11	n*p*(11i	n*p*(11i	ADV
fsr-3907	249	12	)	)	PUNCT
fsr-3907	249	13	.	.	PUNCT
fsr-3907	250	1	to	to	PART
fsr-3907	250	2	ascertain	ascertain	VERB
fsr-3907	250	3	some	some	DET
fsr-3907	250	4	plausible	plausible	ADJ
fsr-3907	250	5	values	value	NOUN
fsr-3907	250	6	for	for	ADP
fsr-3907	250	7	mn	mn	PROPN
fsr-3907	250	8	,	,	PUNCT
fsr-3907	250	9	let	let	VERB
fsr-3907	250	10	us	we	PRON
fsr-3907	250	11	start	start	VERB
fsr-3907	250	12	with	with	ADP
fsr-3907	250	13	what	what	PRON
fsr-3907	250	14	might	might	AUX
fsr-3907	250	15	be	be	AUX
fsr-3907	250	16	considered	consider	VERB
fsr-3907	250	17	a	a	DET
fsr-3907	250	18	maximum	maximum	ADJ
fsr-3907	250	19	case	case	NOUN
fsr-3907	250	20	scenario	scenario	NOUN
fsr-3907	250	21	.	.	PUNCT
fsr-3907	251	1	let	let	VERB
fsr-3907	251	2	us	we	PRON
fsr-3907	251	3	consider	consider	VERB
fsr-3907	251	4	an	an	DET
fsr-3907	251	5	employee	employee	NOUN
fsr-3907	251	6	who	who	PRON
fsr-3907	251	7	starts	start	VERB
fsr-3907	251	8	contributing	contribute	VERB
fsr-3907	251	9	to	to	ADP
fsr-3907	251	10	a	a	DET
fsr-3907	251	11	dc	dc	PROPN
fsr-3907	251	12	pension	pension	NOUN
fsr-3907	251	13	at	at	ADP
fsr-3907	251	14	age	age	NOUN
fsr-3907	251	15	20	20	NUM
fsr-3907	251	16	.	.	PUNCT
fsr-3907	252	1	this	this	DET
fsr-3907	252	2	employee	employee	NOUN
fsr-3907	252	3	works	work	VERB
fsr-3907	252	4	for	for	ADP
fsr-3907	252	5	45	45	NUM
fsr-3907	252	6	years	year	NOUN
fsr-3907	252	7	with	with	ADP
fsr-3907	252	8	the	the	DET
fsr-3907	252	9	same	same	ADJ
fsr-3907	252	10	company	company	NOUN
fsr-3907	252	11	(	(	PUNCT
fsr-3907	252	12	n	n	NOUN
fsr-3907	252	13	5	5	NUM
fsr-3907	252	14	45	45	NUM
fsr-3907	252	15	)	)	PUNCT
fsr-3907	252	16	,	,	PUNCT
fsr-3907	252	17	has	have	VERB
fsr-3907	252	18	a	a	DET
fsr-3907	252	19	salary	salary	NOUN
fsr-3907	252	20	contribution	contribution	NOUN
fsr-3907	252	21	rate	rate	NOUN
fsr-3907	252	22	of	of	ADP
fsr-3907	252	23	10	10	NUM
fsr-3907	252	24	%	%	NOUN
fsr-3907	252	25	(	(	PUNCT
fsr-3907	252	26	p	p	NOUN
fsr-3907	252	27	5	5	NUM
fsr-3907	252	28	.10	.10	NUM
fsr-3907	252	29	)	)	PUNCT
fsr-3907	252	30	,	,	PUNCT
fsr-3907	252	31	a	a	DET
fsr-3907	252	32	salary	salary	NOUN
fsr-3907	252	33	growth	growth	NOUN
fsr-3907	252	34	rate	rate	NOUN
fsr-3907	252	35	of	of	ADP
fsr-3907	252	36	5	5	NUM
fsr-3907	252	37	%	%	NOUN
fsr-3907	252	38	(	(	PUNCT
fsr-3907	252	39	g5	g5	NOUN
fsr-3907	252	40	0.05	0.05	NUM
fsr-3907	252	41	)	)	PUNCT
fsr-3907	252	42	,	,	PUNCT
fsr-3907	252	43	and	and	CCONJ
fsr-3907	252	44	his	his	PRON
fsr-3907	252	45	or	or	CCONJ
fsr-3907	252	46	her	her	PRON
fsr-3907	252	47	investments	investment	NOUN
fsr-3907	252	48	earn	earn	VERB
fsr-3907	252	49	a	a	DET
fsr-3907	252	50	rate	rate	NOUN
fsr-3907	252	51	of	of	ADP
fsr-3907	252	52	return	return	NOUN
fsr-3907	252	53	of	of	ADP
fsr-3907	252	54	8	8	NUM
fsr-3907	252	55	%	%	NOUN
fsr-3907	252	56	(	(	PUNCT
fsr-3907	252	57	i5	i5	NOUN
fsr-3907	252	58	0.08	0.08	NUM
fsr-3907	252	59	)	)	PUNCT
fsr-3907	252	60	.	.	PUNCT
fsr-3907	253	1	in	in	ADP
fsr-3907	253	2	this	this	DET
fsr-3907	253	3	situation	situation	NOUN
fsr-3907	253	4	,	,	PUNCT
fsr-3907	253	5	m45	m45	PROPN
fsr-3907	253	6	5	5	NUM
fsr-3907	253	7	14.47	14.47	NUM
fsr-3907	253	8	.	.	PUNCT
fsr-3907	254	1	at	at	ADP
fsr-3907	254	2	28	28	NUM
fsr-3907	254	3	w.	w.	PROPN
fsr-3907	254	4	woerheide	woerheide	PROPN
fsr-3907	254	5	/	/	SYM
fsr-3907	254	6	financial	financial	ADJ
fsr-3907	254	7	services	service	NOUN
fsr-3907	254	8	review	review	VERB
fsr-3907	254	9	9	9	NUM
fsr-3907	254	10	(	(	PUNCT
fsr-3907	254	11	2000	2000	NUM
fsr-3907	254	12	)	)	PUNCT
fsr-3907	254	13	17–31	17–31	NUM
fsr-3907	254	14	the	the	DET
fsr-3907	254	15	other	other	ADJ
fsr-3907	254	16	extreme	extreme	NOUN
fsr-3907	254	17	,	,	PUNCT
fsr-3907	254	18	let	let	VERB
fsr-3907	254	19	us	we	PRON
fsr-3907	254	20	consider	consider	VERB
fsr-3907	254	21	the	the	DET
fsr-3907	254	22	case	case	NOUN
fsr-3907	254	23	of	of	ADP
fsr-3907	254	24	an	an	DET
fsr-3907	254	25	employee	employee	NOUN
fsr-3907	254	26	who	who	PRON
fsr-3907	254	27	does	do	AUX
fsr-3907	254	28	not	not	PART
fsr-3907	254	29	start	start	VERB
fsr-3907	254	30	contributing	contribute	VERB
fsr-3907	254	31	to	to	ADP
fsr-3907	254	32	the	the	DET
fsr-3907	254	33	pension	pension	NOUN
fsr-3907	254	34	on	on	ADP
fsr-3907	254	35	his	his	PRON
fsr-3907	254	36	or	or	CCONJ
fsr-3907	254	37	her	her	PRON
fsr-3907	254	38	current	current	ADJ
fsr-3907	254	39	job	job	NOUN
fsr-3907	254	40	until	until	ADP
fsr-3907	254	41	age	age	NOUN
fsr-3907	254	42	55	55	NUM
fsr-3907	254	43	.	.	PUNCT
fsr-3907	255	1	this	this	DET
fsr-3907	255	2	employee	employee	NOUN
fsr-3907	255	3	works	work	VERB
fsr-3907	255	4	for	for	ADP
fsr-3907	255	5	10	10	NUM
fsr-3907	255	6	years	year	NOUN
fsr-3907	255	7	(	(	PUNCT
fsr-3907	255	8	n	n	ADV
fsr-3907	255	9	5	5	NUM
fsr-3907	255	10	10	10	NUM
fsr-3907	255	11	)	)	PUNCT
fsr-3907	255	12	,	,	PUNCT
fsr-3907	255	13	has	have	VERB
fsr-3907	255	14	a	a	DET
fsr-3907	255	15	salary	salary	NOUN
fsr-3907	255	16	growth	growth	NOUN
fsr-3907	255	17	rate	rate	NOUN
fsr-3907	255	18	of	of	ADP
fsr-3907	255	19	3	3	NUM
fsr-3907	255	20	%	%	NOUN
fsr-3907	255	21	(	(	PUNCT
fsr-3907	255	22	g5	g5	NOUN
fsr-3907	255	23	0.03	0.03	NUM
fsr-3907	255	24	)	)	PUNCT
fsr-3907	255	25	,	,	PUNCT
fsr-3907	255	26	and	and	CCONJ
fsr-3907	255	27	has	have	VERB
fsr-3907	255	28	a	a	DET
fsr-3907	255	29	salary	salary	NOUN
fsr-3907	255	30	contribution	contribution	NOUN
fsr-3907	255	31	rate	rate	NOUN
fsr-3907	255	32	of	of	ADP
fsr-3907	255	33	5	5	NUM
fsr-3907	255	34	%	%	NOUN
fsr-3907	255	35	(	(	PUNCT
fsr-3907	255	36	p	p	NOUN
fsr-3907	255	37	5	5	NUM
fsr-3907	255	38	.05	.05	NUM
fsr-3907	255	39	)	)	PUNCT
fsr-3907	255	40	.	.	PUNCT
fsr-3907	256	1	in	in	ADP
fsr-3907	256	2	this	this	DET
fsr-3907	256	3	case	case	NOUN
fsr-3907	256	4	,	,	PUNCT
fsr-3907	256	5	m10	m10	PROPN
fsr-3907	256	6	5	5	NUM
fsr-3907	256	7	0.674	0.674	NUM
fsr-3907	256	8	.	.	PUNCT
fsr-3907	257	1	in	in	ADP
fsr-3907	257	2	light	light	NOUN
fsr-3907	257	3	of	of	ADP
fsr-3907	257	4	the	the	DET
fsr-3907	257	5	extent	extent	NOUN
fsr-3907	257	6	to	to	PART
fsr-3907	257	7	which	which	PRON
fsr-3907	257	8	some	some	DET
fsr-3907	257	9	people	people	NOUN
fsr-3907	257	10	have	have	VERB
fsr-3907	257	11	multiple	multiple	ADJ
fsr-3907	257	12	job	job	NOUN
fsr-3907	257	13	changes	change	NOUN
fsr-3907	257	14	over	over	ADP
fsr-3907	257	15	their	their	PRON
fsr-3907	257	16	working	work	VERB
fsr-3907	257	17	lives	life	NOUN
fsr-3907	257	18	,	,	PUNCT
fsr-3907	257	19	do	do	AUX
fsr-3907	257	20	not	not	PART
fsr-3907	257	21	always	always	ADV
fsr-3907	257	22	participate	participate	VERB
fsr-3907	257	23	in	in	ADP
fsr-3907	257	24	dc	dc	PROPN
fsr-3907	257	25	pensions	pension	NOUN
fsr-3907	257	26	,	,	PUNCT
fsr-3907	257	27	and	and	CCONJ
fsr-3907	257	28	do	do	AUX
fsr-3907	257	29	not	not	PART
fsr-3907	257	30	always	always	ADV
fsr-3907	257	31	even	even	ADV
fsr-3907	257	32	participate	participate	VERB
fsr-3907	257	33	in	in	ADP
fsr-3907	257	34	pension	pension	NOUN
fsr-3907	257	35	programs	program	NOUN
fsr-3907	257	36	,	,	PUNCT
fsr-3907	257	37	this	this	DET
fsr-3907	257	38	scenario	scenario	NOUN
fsr-3907	257	39	may	may	AUX
fsr-3907	257	40	apply	apply	VERB
fsr-3907	257	41	in	in	ADP
fsr-3907	257	42	some	some	DET
fsr-3907	257	43	cases	case	NOUN
fsr-3907	257	44	.	.	PUNCT
fsr-3907	258	1	the	the	DET
fsr-3907	258	2	implication	implication	NOUN
fsr-3907	258	3	from	from	ADP
fsr-3907	258	4	these	these	DET
fsr-3907	258	5	two	two	NUM
fsr-3907	258	6	extreme	extreme	ADJ
fsr-3907	258	7	examples	example	NOUN
fsr-3907	258	8	is	be	AUX
fsr-3907	258	9	that	that	PRON
fsr-3907	258	10	realistic	realistic	ADJ
fsr-3907	258	11	values	value	NOUN
fsr-3907	258	12	of	of	ADP
fsr-3907	258	13	m	m	PROPN
fsr-3907	258	14	may	may	AUX
fsr-3907	258	15	range	range	VERB
fsr-3907	258	16	from	from	ADP
fsr-3907	258	17	as	as	ADV
fsr-3907	258	18	low	low	ADJ
fsr-3907	258	19	as	as	ADP
fsr-3907	258	20	0.5	0.5	NUM
fsr-3907	258	21	to	to	ADP
fsr-3907	258	22	as	as	ADV
fsr-3907	258	23	high	high	ADJ
fsr-3907	258	24	as	as	ADP
fsr-3907	258	25	15	15	NUM
fsr-3907	258	26	.	.	X
fsr-3907	258	27	3.4	3.4	NUM
fsr-3907	258	28	.	.	PUNCT
fsr-3907	259	1	sensitivity	sensitivity	NOUN
fsr-3907	259	2	of	of	ADP
fsr-3907	259	3	the	the	DET
fsr-3907	259	4	coefficient	coefficient	NOUN
fsr-3907	259	5	termd9	termd9	VERB
fsr-3907	259	6	as	as	ADP
fsr-3907	259	7	in	in	ADP
fsr-3907	259	8	the	the	DET
fsr-3907	259	9	db	db	PROPN
fsr-3907	259	10	case	case	NOUN
fsr-3907	259	11	,	,	PUNCT
fsr-3907	259	12	we	we	PRON
fsr-3907	259	13	can	can	AUX
fsr-3907	259	14	analyze	analyze	VERB
fsr-3907	259	15	the	the	DET
fsr-3907	259	16	sensitivity	sensitivity	NOUN
fsr-3907	259	17	of	of	ADP
fsr-3907	259	18	the	the	DET
fsr-3907	259	19	coefficient	coefficient	NOUN
fsr-3907	259	20	term	term	NOUN
fsr-3907	259	21	by	by	ADP
fsr-3907	259	22	taking	take	VERB
fsr-3907	259	23	partial	partial	ADJ
fsr-3907	259	24	derivatives	derivative	NOUN
fsr-3907	259	25	of	of	ADP
fsr-3907	259	26	the	the	DET
fsr-3907	259	27	coefficient	coefficient	NOUN
fsr-3907	259	28	term	term	NOUN
fsr-3907	259	29	with	with	ADP
fsr-3907	259	30	respect	respect	NOUN
fsr-3907	259	31	to	to	ADP
fsr-3907	259	32	the	the	DET
fsr-3907	259	33	various	various	ADJ
fsr-3907	259	34	inputs	input	NOUN
fsr-3907	259	35	,	,	PUNCT
fsr-3907	259	36	as	as	ADV
fsr-3907	259	37	well	well	ADV
fsr-3907	259	38	as	as	ADP
fsr-3907	259	39	considering	consider	VERB
fsr-3907	259	40	actual	actual	ADJ
fsr-3907	259	41	variations	variation	NOUN
fsr-3907	259	42	in	in	ADP
fsr-3907	259	43	the	the	DET
fsr-3907	259	44	values	value	NOUN
fsr-3907	259	45	.	.	PUNCT
fsr-3907	260	1	the	the	DET
fsr-3907	260	2	derivative	derivative	NOUN
fsr-3907	260	3	of	of	ADP
fsr-3907	260	4	the	the	DET
fsr-3907	260	5	coefficient	coefficient	NOUN
fsr-3907	260	6	term	term	NOUN
fsr-3907	260	7	with	with	ADP
fsr-3907	260	8	respect	respect	NOUN
fsr-3907	260	9	to	to	ADP
fsr-3907	260	10	the	the	DET
fsr-3907	260	11	salary	salary	NOUN
fsr-3907	260	12	growth	growth	NOUN
fsr-3907	260	13	rate	rate	NOUN
fsr-3907	260	14	is	be	AUX
fsr-3907	260	15	ambiguous	ambiguous	ADJ
fsr-3907	260	16	.	.	PUNCT
fsr-3907	261	1	however	however	ADV
fsr-3907	261	2	,	,	PUNCT
fsr-3907	261	3	the	the	DET
fsr-3907	261	4	impact	impact	NOUN
fsr-3907	261	5	of	of	ADP
fsr-3907	261	6	this	this	DET
fsr-3907	261	7	parameter	parameter	NOUN
fsr-3907	261	8	on	on	ADP
fsr-3907	261	9	the	the	DET
fsr-3907	261	10	size	size	NOUN
fsr-3907	261	11	of	of	ADP
fsr-3907	261	12	the	the	DET
fsr-3907	261	13	term	term	NOUN
fsr-3907	261	14	is	be	AUX
fsr-3907	261	15	trivial	trivial	ADJ
fsr-3907	261	16	as	as	ADP
fsr-3907	261	17	alternative	alternative	ADJ
fsr-3907	261	18	values	value	NOUN
fsr-3907	261	19	of	of	ADP
fsr-3907	261	20	3	3	NUM
fsr-3907	261	21	%	%	NOUN
fsr-3907	261	22	and	and	CCONJ
fsr-3907	261	23	5	5	NUM
fsr-3907	261	24	%	%	NOUN
fsr-3907	261	25	produced	produce	VERB
fsr-3907	261	26	negligible	negligible	ADJ
fsr-3907	261	27	changes	change	NOUN
fsr-3907	261	28	in	in	ADP
fsr-3907	261	29	the	the	DET
fsr-3907	261	30	coefficients	coefficient	NOUN
fsr-3907	261	31	.	.	PUNCT
fsr-3907	262	1	the	the	DET
fsr-3907	262	2	partial	partial	ADJ
fsr-3907	262	3	derivatives	derivative	NOUN
fsr-3907	262	4	of	of	ADP
fsr-3907	262	5	the	the	DET
fsr-3907	262	6	coefficient	coefficient	NOUN
fsr-3907	262	7	term	term	NOUN
fsr-3907	262	8	with	with	ADP
fsr-3907	262	9	respect	respect	NOUN
fsr-3907	262	10	to	to	ADP
fsr-3907	262	11	the	the	DET
fsr-3907	262	12	percentage	percentage	NOUN
fsr-3907	262	13	of	of	ADP
fsr-3907	262	14	salary	salary	NOUN
fsr-3907	262	15	contributed	contribute	VERB
fsr-3907	262	16	by	by	ADP
fsr-3907	262	17	the	the	DET
fsr-3907	262	18	employer	employer	NOUN
fsr-3907	262	19	(	(	PUNCT
fsr-3907	262	20	p	p	NOUN
fsr-3907	262	21	)	)	PUNCT
fsr-3907	262	22	and	and	CCONJ
fsr-3907	262	23	the	the	DET
fsr-3907	262	24	investment	investment	NOUN
fsr-3907	262	25	yield	yield	NOUN
fsr-3907	262	26	(	(	PUNCT
fsr-3907	262	27	i	i	NOUN
fsr-3907	262	28	)	)	PUNCT
fsr-3907	262	29	are	be	AUX
fsr-3907	262	30	both	both	ADV
fsr-3907	262	31	positive	positive	ADJ
fsr-3907	262	32	.	.	PUNCT
fsr-3907	263	1	when	when	SCONJ
fsr-3907	263	2	values	value	NOUN
fsr-3907	263	3	of	of	ADP
fsr-3907	263	4	8	8	NUM
fsr-3907	263	5	%	%	NOUN
fsr-3907	263	6	and	and	CCONJ
fsr-3907	263	7	12	12	NUM
fsr-3907	263	8	%	%	NOUN
fsr-3907	263	9	are	be	AUX
fsr-3907	263	10	used	use	VERB
fsr-3907	263	11	for	for	ADP
fsr-3907	263	12	p	p	X
fsr-3907	263	13	,	,	PUNCT
fsr-3907	263	14	there	there	PRON
fsr-3907	263	15	are	be	VERB
fsr-3907	263	16	again	again	ADV
fsr-3907	263	17	negligible	negligible	ADJ
fsr-3907	263	18	changes	change	NOUN
fsr-3907	263	19	in	in	ADP
fsr-3907	263	20	the	the	DET
fsr-3907	263	21	coefficients	coefficient	NOUN
fsr-3907	263	22	.	.	PUNCT
fsr-3907	264	1	however	however	ADV
fsr-3907	264	2	,	,	PUNCT
fsr-3907	264	3	when	when	SCONJ
fsr-3907	264	4	values	value	NOUN
fsr-3907	264	5	of	of	ADP
fsr-3907	264	6	6	6	NUM
fsr-3907	264	7	and	and	CCONJ
fsr-3907	264	8	10	10	NUM
fsr-3907	264	9	%	%	NOUN
fsr-3907	264	10	are	be	AUX
fsr-3907	264	11	substituted	substitute	VERB
fsr-3907	264	12	for	for	ADP
fsr-3907	264	13	the	the	DET
fsr-3907	264	14	investment	investment	NOUN
fsr-3907	264	15	yield	yield	NOUN
fsr-3907	264	16	,	,	PUNCT
fsr-3907	264	17	there	there	PRON
fsr-3907	264	18	are	be	VERB
fsr-3907	264	19	substantial	substantial	ADJ
fsr-3907	264	20	changes	change	NOUN
fsr-3907	264	21	in	in	ADP
fsr-3907	264	22	the	the	DET
fsr-3907	264	23	coefficient	coefficient	NOUN
fsr-3907	264	24	terms	term	NOUN
fsr-3907	264	25	as	as	SCONJ
fsr-3907	264	26	m	m	NOUN
fsr-3907	264	27	becomes	become	VERB
fsr-3907	264	28	larger	large	ADJ
fsr-3907	264	29	.	.	PUNCT
fsr-3907	265	1	for	for	ADP
fsr-3907	265	2	example	example	NOUN
fsr-3907	265	3	,	,	PUNCT
fsr-3907	265	4	if	if	SCONJ
fsr-3907	265	5	the	the	DET
fsr-3907	265	6	employee	employee	NOUN
fsr-3907	265	7	expects	expect	VERB
fsr-3907	265	8	to	to	PART
fsr-3907	265	9	live	live	VERB
fsr-3907	265	10	15	15	NUM
fsr-3907	265	11	years	year	NOUN
fsr-3907	265	12	,	,	PUNCT
fsr-3907	265	13	then	then	ADV
fsr-3907	265	14	when	when	SCONJ
fsr-3907	265	15	m5	m5	PROPN
fsr-3907	265	16	0.5	0.5	NUM
fsr-3907	265	17	the	the	DET
fsr-3907	265	18	coefficient	coefficient	NOUN
fsr-3907	265	19	changes	change	VERB
fsr-3907	265	20	from	from	ADP
fsr-3907	265	21	1.086	1.086	NUM
fsr-3907	265	22	to	to	ADP
fsr-3907	265	23	1.096	1.096	NUM
fsr-3907	265	24	when	when	SCONJ
fsr-3907	265	25	i	i	PRON
fsr-3907	265	26	is	be	AUX
fsr-3907	265	27	increased	increase	VERB
fsr-3907	265	28	from	from	ADP
fsr-3907	265	29	8	8	NUM
fsr-3907	265	30	to	to	PART
fsr-3907	265	31	10	10	NUM
fsr-3907	265	32	%	%	NOUN
fsr-3907	265	33	.	.	PUNCT
fsr-3907	266	1	however	however	ADV
fsr-3907	266	2	,	,	PUNCT
fsr-3907	266	3	when	when	SCONJ
fsr-3907	266	4	m5	m5	PROPN
fsr-3907	266	5	15	15	NUM
fsr-3907	266	6	,	,	PUNCT
fsr-3907	266	7	the	the	DET
fsr-3907	266	8	coefficient	coefficient	NOUN
fsr-3907	266	9	term	term	NOUN
fsr-3907	266	10	increases	increase	VERB
fsr-3907	266	11	from	from	ADP
fsr-3907	266	12	1.030	1.030	NUM
fsr-3907	266	13	to	to	ADP
fsr-3907	266	14	1.267	1.267	NUM
fsr-3907	266	15	.	.	PUNCT
fsr-3907	267	1	the	the	DET
fsr-3907	267	2	partial	partial	ADJ
fsr-3907	267	3	derivative	derivative	NOUN
fsr-3907	267	4	with	with	ADP
fsr-3907	267	5	respect	respect	NOUN
fsr-3907	267	6	to	to	ADP
fsr-3907	267	7	the	the	DET
fsr-3907	267	8	discount	discount	NOUN
fsr-3907	267	9	rate	rate	NOUN
fsr-3907	267	10	is	be	AUX
fsr-3907	267	11	negative	negative	ADJ
fsr-3907	267	12	.	.	PUNCT
fsr-3907	268	1	but	but	CCONJ
fsr-3907	268	2	just	just	ADV
fsr-3907	268	3	as	as	ADP
fsr-3907	268	4	with	with	ADP
fsr-3907	268	5	the	the	DET
fsr-3907	268	6	investment	investment	NOUN
fsr-3907	268	7	yield	yield	NOUN
fsr-3907	268	8	on	on	ADP
fsr-3907	268	9	the	the	DET
fsr-3907	268	10	pension	pension	NOUN
fsr-3907	268	11	account	account	NOUN
fsr-3907	268	12	,	,	PUNCT
fsr-3907	268	13	it	it	PRON
fsr-3907	268	14	is	be	AUX
fsr-3907	268	15	more	more	ADV
fsr-3907	268	16	critical	critical	ADJ
fsr-3907	268	17	when	when	SCONJ
fsr-3907	268	18	m	m	PROPN
fsr-3907	268	19	is	be	AUX
fsr-3907	268	20	large	large	ADJ
fsr-3907	268	21	,	,	PUNCT
fsr-3907	268	22	particularly	particularly	ADV
fsr-3907	268	23	when	when	SCONJ
fsr-3907	268	24	an	an	DET
fsr-3907	268	25	employee	employee	NOUN
fsr-3907	268	26	expects	expect	VERB
fsr-3907	268	27	to	to	PART
fsr-3907	268	28	live	live	VERB
fsr-3907	268	29	a	a	DET
fsr-3907	268	30	long	long	ADJ
fsr-3907	268	31	time	time	NOUN
fsr-3907	268	32	.	.	PUNCT
fsr-3907	269	1	for	for	ADP
fsr-3907	269	2	example	example	NOUN
fsr-3907	269	3	,	,	PUNCT
fsr-3907	269	4	if	if	SCONJ
fsr-3907	269	5	the	the	DET
fsr-3907	269	6	employee	employee	NOUN
fsr-3907	269	7	expects	expect	VERB
fsr-3907	269	8	to	to	PART
fsr-3907	269	9	live	live	VERB
fsr-3907	269	10	30	30	NUM
fsr-3907	269	11	years	year	NOUN
fsr-3907	269	12	,	,	PUNCT
fsr-3907	269	13	then	then	ADV
fsr-3907	269	14	when	when	SCONJ
fsr-3907	269	15	the	the	DET
fsr-3907	269	16	discount	discount	NOUN
fsr-3907	269	17	rate	rate	NOUN
fsr-3907	269	18	is	be	AUX
fsr-3907	269	19	increased	increase	VERB
fsr-3907	269	20	from	from	ADP
fsr-3907	269	21	8	8	NUM
fsr-3907	269	22	to	to	PART
fsr-3907	269	23	10	10	NUM
fsr-3907	269	24	%	%	NOUN
fsr-3907	269	25	,	,	PUNCT
fsr-3907	269	26	the	the	DET
fsr-3907	269	27	coefficient	coefficient	NOUN
fsr-3907	269	28	falls	fall	VERB
fsr-3907	269	29	from	from	ADP
fsr-3907	269	30	1.133	1.133	NUM
fsr-3907	269	31	to	to	ADP
fsr-3907	269	32	1.104	1.104	NUM
fsr-3907	269	33	when	when	SCONJ
fsr-3907	269	34	m5	m5	PROPN
fsr-3907	269	35	0.5	0.5	NUM
fsr-3907	269	36	.	.	PUNCT
fsr-3907	270	1	alternatively	alternatively	ADV
fsr-3907	270	2	,	,	PUNCT
fsr-3907	270	3	this	this	DET
fsr-3907	270	4	same	same	ADJ
fsr-3907	270	5	increase	increase	NOUN
fsr-3907	270	6	in	in	ADP
fsr-3907	270	7	the	the	DET
fsr-3907	270	8	discount	discount	NOUN
fsr-3907	270	9	rate	rate	NOUN
fsr-3907	270	10	causes	cause	VERB
fsr-3907	270	11	the	the	DET
fsr-3907	270	12	coefficient	coefficient	NOUN
fsr-3907	270	13	to	to	PART
fsr-3907	270	14	fall	fall	VERB
fsr-3907	270	15	from	from	ADP
fsr-3907	270	16	1.529	1.529	NUM
fsr-3907	270	17	to	to	ADP
fsr-3907	270	18	1.223	1.223	NUM
fsr-3907	270	19	when	when	SCONJ
fsr-3907	270	20	m5	m5	PROPN
fsr-3907	270	21	15	15	NUM
fsr-3907	270	22	.	.	PUNCT
fsr-3907	271	1	a	a	DET
fsr-3907	271	2	more	more	ADV
fsr-3907	271	3	interesting	interesting	ADJ
fsr-3907	271	4	case	case	NOUN
fsr-3907	271	5	is	be	AUX
fsr-3907	271	6	the	the	DET
fsr-3907	271	7	derivative	derivative	NOUN
fsr-3907	271	8	of	of	ADP
fsr-3907	271	9	the	the	DET
fsr-3907	271	10	coefficient	coefficient	NOUN
fsr-3907	271	11	term	term	NOUN
fsr-3907	271	12	with	with	ADP
fsr-3907	271	13	respect	respect	NOUN
fsr-3907	271	14	to	to	ADP
fsr-3907	271	15	the	the	DET
fsr-3907	271	16	pension	pension	NOUN
fsr-3907	271	17	fund	fund	NOUN
fsr-3907	271	18	account	account	NOUN
fsr-3907	271	19	relative	relative	ADJ
fsr-3907	271	20	to	to	ADP
fsr-3907	271	21	current	current	ADJ
fsr-3907	271	22	salary	salary	NOUN
fsr-3907	271	23	(	(	PUNCT
fsr-3907	271	24	m	m	NOUN
fsr-3907	271	25	)	)	PUNCT
fsr-3907	271	26	.	.	PUNCT
fsr-3907	272	1	the	the	DET
fsr-3907	272	2	sign	sign	NOUN
fsr-3907	272	3	of	of	ADP
fsr-3907	272	4	the	the	DET
fsr-3907	272	5	derivative	derivative	NOUN
fsr-3907	272	6	is	be	AUX
fsr-3907	272	7	ambiguous	ambiguous	ADJ
fsr-3907	272	8	.	.	PUNCT
fsr-3907	273	1	if	if	SCONJ
fsr-3907	273	2	one	one	PRON
fsr-3907	273	3	expects	expect	VERB
fsr-3907	273	4	a	a	DET
fsr-3907	273	5	“	"	PUNCT
fsr-3907	273	6	short	short	ADJ
fsr-3907	273	7	”	"	PUNCT
fsr-3907	273	8	life	life	NOUN
fsr-3907	273	9	,	,	PUNCT
fsr-3907	273	10	then	then	ADV
fsr-3907	273	11	the	the	PRON
fsr-3907	273	12	larger	large	ADJ
fsr-3907	273	13	the	the	DET
fsr-3907	273	14	accumulated	accumulate	VERB
fsr-3907	273	15	pension	pension	NOUN
fsr-3907	273	16	account	account	NOUN
fsr-3907	273	17	the	the	PRON
fsr-3907	273	18	lower	low	ADJ
fsr-3907	273	19	the	the	DET
fsr-3907	273	20	coefficient	coefficient	NOUN
fsr-3907	273	21	term	term	NOUN
fsr-3907	273	22	.	.	PUNCT
fsr-3907	274	1	conversely	conversely	ADV
fsr-3907	274	2	,	,	PUNCT
fsr-3907	274	3	if	if	SCONJ
fsr-3907	274	4	one	one	PRON
fsr-3907	274	5	expects	expect	VERB
fsr-3907	274	6	a	a	DET
fsr-3907	274	7	“	"	PUNCT
fsr-3907	274	8	long	long	ADJ
fsr-3907	274	9	”	"	PUNCT
fsr-3907	274	10	life	life	NOUN
fsr-3907	274	11	,	,	PUNCT
fsr-3907	274	12	then	then	ADV
fsr-3907	274	13	the	the	PRON
fsr-3907	274	14	larger	large	ADJ
fsr-3907	274	15	the	the	DET
fsr-3907	274	16	accumulated	accumulate	VERB
fsr-3907	274	17	pension	pension	NOUN
fsr-3907	274	18	account	account	NOUN
fsr-3907	274	19	the	the	DET
fsr-3907	274	20	larger	large	ADJ
fsr-3907	274	21	the	the	DET
fsr-3907	274	22	coefficient	coefficient	NOUN
fsr-3907	274	23	term	term	NOUN
fsr-3907	274	24	.	.	PUNCT
fsr-3907	275	1	this	this	PRON
fsr-3907	275	2	is	be	AUX
fsr-3907	275	3	noted	note	VERB
fsr-3907	275	4	by	by	ADP
fsr-3907	275	5	looking	look	VERB
fsr-3907	275	6	across	across	ADP
fsr-3907	275	7	the	the	DET
fsr-3907	275	8	rows	row	NOUN
fsr-3907	275	9	on	on	ADP
fsr-3907	275	10	table	table	NOUN
fsr-3907	275	11	2	2	NUM
fsr-3907	275	12	.	.	PUNCT
fsr-3907	276	1	in	in	ADP
fsr-3907	276	2	rows	row	NOUN
fsr-3907	276	3	1	1	NUM
fsr-3907	276	4	through	through	ADP
fsr-3907	276	5	16	16	NUM
fsr-3907	276	6	,	,	PUNCT
fsr-3907	276	7	the	the	DET
fsr-3907	276	8	coefficient	coefficient	NOUN
fsr-3907	276	9	term	term	NOUN
fsr-3907	276	10	becomessmalleras	becomessmalleras	PROPN
fsr-3907	276	11	m	m	NOUN
fsr-3907	276	12	increases	increase	NOUN
fsr-3907	276	13	.	.	PUNCT
fsr-3907	277	1	in	in	ADP
fsr-3907	277	2	rows	row	NOUN
fsr-3907	277	3	17	17	NUM
fsr-3907	277	4	and	and	CCONJ
fsr-3907	277	5	above	above	ADV
fsr-3907	277	6	,	,	PUNCT
fsr-3907	277	7	the	the	DET
fsr-3907	277	8	coefficient	coefficient	NOUN
fsr-3907	277	9	term	term	NOUN
fsr-3907	277	10	becomeslarger	becomeslarger	NOUN
fsr-3907	277	11	as	as	ADP
fsr-3907	277	12	m	m	NOUN
fsr-3907	277	13	increases	increase	NOUN
fsr-3907	277	14	.	.	PUNCT
fsr-3907	278	1	variations	variation	NOUN
fsr-3907	278	2	in	in	ADP
fsr-3907	278	3	the	the	DET
fsr-3907	278	4	discount	discount	NOUN
fsr-3907	278	5	rate	rate	NOUN
fsr-3907	278	6	(	(	PUNCT
fsr-3907	278	7	j	j	NOUN
fsr-3907	278	8	)	)	PUNCT
fsr-3907	278	9	and	and	CCONJ
fsr-3907	278	10	in	in	ADP
fsr-3907	278	11	the	the	DET
fsr-3907	278	12	life	life	NOUN
fsr-3907	278	13	expectancy	expectancy	NOUN
fsr-3907	278	14	(	(	PUNCT
fsr-3907	278	15	q	q	X
fsr-3907	278	16	)	)	PUNCT
fsr-3907	278	17	used	use	VERB
fsr-3907	278	18	to	to	PART
fsr-3907	278	19	determine	determine	VERB
fsr-3907	278	20	the	the	DET
fsr-3907	278	21	annuity	annuity	NOUN
fsr-3907	278	22	have	have	VERB
fsr-3907	278	23	relatively	relatively	ADV
fsr-3907	278	24	little	little	ADJ
fsr-3907	278	25	impact	impact	NOUN
fsr-3907	278	26	,	,	PUNCT
fsr-3907	278	27	except	except	SCONJ
fsr-3907	278	28	,	,	PUNCT
fsr-3907	278	29	again	again	ADV
fsr-3907	278	30	,	,	PUNCT
fsr-3907	278	31	when	when	SCONJ
fsr-3907	278	32	the	the	DET
fsr-3907	278	33	value	value	NOUN
fsr-3907	278	34	of	of	ADP
fsr-3907	278	35	the	the	DET
fsr-3907	278	36	pension	pension	NOUN
fsr-3907	278	37	account	account	NOUN
fsr-3907	278	38	is	be	AUX
fsr-3907	278	39	large	large	ADJ
fsr-3907	278	40	relative	relative	ADJ
fsr-3907	278	41	to	to	ADP
fsr-3907	278	42	the	the	DET
fsr-3907	278	43	final	final	ADJ
fsr-3907	278	44	salary	salary	NOUN
fsr-3907	278	45	.	.	PUNCT
fsr-3907	278	46	29w	29w	NOUN
fsr-3907	278	47	.	.	PUNCT
fsr-3907	279	1	woerheide	woerheide	NOUN
fsr-3907	279	2	/	/	SYM
fsr-3907	279	3	financial	financial	ADJ
fsr-3907	279	4	services	service	NOUN
fsr-3907	279	5	review	review	VERB
fsr-3907	279	6	9	9	NUM
fsr-3907	279	7	(	(	PUNCT
fsr-3907	279	8	2000	2000	NUM
fsr-3907	279	9	)	)	PUNCT
fsr-3907	279	10	17–31	17–31	NUM
fsr-3907	279	11	4	4	NUM
fsr-3907	279	12	.	.	PUNCT
fsr-3907	280	1	summary	summary	NOUN
fsr-3907	280	2	,	,	PUNCT
fsr-3907	280	3	conclusions	conclusion	NOUN
fsr-3907	280	4	,	,	PUNCT
fsr-3907	280	5	and	and	CCONJ
fsr-3907	280	6	extensions	extension	NOUN
fsr-3907	280	7	4.1	4.1	NUM
fsr-3907	280	8	.	.	PUNCT
fsr-3907	281	1	summary	summary	NOUN
fsr-3907	281	2	and	and	CCONJ
fsr-3907	281	3	conclusions	conclusion	NOUN
fsr-3907	281	4	this	this	DET
fsr-3907	281	5	paper	paper	NOUN
fsr-3907	281	6	focuses	focus	VERB
fsr-3907	281	7	on	on	ADP
fsr-3907	281	8	a	a	DET
fsr-3907	281	9	question	question	NOUN
fsr-3907	281	10	many	many	ADJ
fsr-3907	281	11	people	people	NOUN
fsr-3907	281	12	will	will	AUX
fsr-3907	281	13	face	face	VERB
fsr-3907	281	14	in	in	ADP
fsr-3907	281	15	their	their	PRON
fsr-3907	281	16	lifetime	lifetime	NOUN
fsr-3907	281	17	,	,	PUNCT
fsr-3907	281	18	namely	namely	ADV
fsr-3907	281	19	,	,	PUNCT
fsr-3907	281	20	should	should	AUX
fsr-3907	281	21	they	they	PRON
fsr-3907	281	22	retire	retire	VERB
fsr-3907	281	23	now	now	ADV
fsr-3907	281	24	or	or	CCONJ
fsr-3907	281	25	work	work	VERB
fsr-3907	281	26	one	one	NUM
fsr-3907	281	27	more	more	ADJ
fsr-3907	281	28	year	year	NOUN
fsr-3907	281	29	and	and	CCONJ
fsr-3907	281	30	redecide	redecide	NOUN
fsr-3907	281	31	.	.	PUNCT
fsr-3907	282	1	the	the	DET
fsr-3907	282	2	decision	decision	NOUN
fsr-3907	282	3	requires	require	VERB
fsr-3907	282	4	comparing	compare	VERB
fsr-3907	282	5	the	the	DET
fsr-3907	282	6	utility	utility	NOUN
fsr-3907	282	7	of	of	ADP
fsr-3907	282	8	one	one	NUM
fsr-3907	282	9	year	year	NOUN
fsr-3907	282	10	’s	’s	PART
fsr-3907	282	11	worth	worth	NOUN
fsr-3907	282	12	of	of	ADP
fsr-3907	282	13	net	net	ADJ
fsr-3907	282	14	salary	salary	NOUN
fsr-3907	282	15	to	to	ADP
fsr-3907	282	16	the	the	DET
fsr-3907	282	17	utility	utility	NOUN
fsr-3907	282	18	of	of	ADP
fsr-3907	282	19	one	one	NUM
fsr-3907	282	20	year	year	NOUN
fsr-3907	282	21	’s	’s	PART
fsr-3907	282	22	worth	worth	NOUN
fsr-3907	282	23	of	of	ADP
fsr-3907	282	24	leisure	leisure	NOUN
fsr-3907	282	25	.	.	PUNCT
fsr-3907	283	1	the	the	DET
fsr-3907	283	2	utility	utility	NOUN
fsr-3907	283	3	function	function	NOUN
fsr-3907	283	4	incorporates	incorporate	VERB
fsr-3907	283	5	the	the	DET
fsr-3907	283	6	wealth	wealth	NOUN
fsr-3907	283	7	and	and	CCONJ
fsr-3907	283	8	substitution	substitution	NOUN
fsr-3907	283	9	effects	effect	NOUN
fsr-3907	283	10	created	create	VERB
fsr-3907	283	11	by	by	ADP
fsr-3907	283	12	all	all	DET
fsr-3907	283	13	the	the	DET
fsr-3907	283	14	other	other	ADJ
fsr-3907	283	15	assets	asset	NOUN
fsr-3907	283	16	and	and	CCONJ
fsr-3907	283	17	income	income	VERB
fsr-3907	283	18	the	the	DET
fsr-3907	283	19	employee	employee	NOUN
fsr-3907	283	20	has	have	VERB
fsr-3907	283	21	,	,	PUNCT
fsr-3907	283	22	as	as	ADV
fsr-3907	283	23	well	well	ADV
fsr-3907	283	24	as	as	ADP
fsr-3907	283	25	many	many	ADJ
fsr-3907	283	26	other	other	ADJ
fsr-3907	283	27	variables	variable	NOUN
fsr-3907	283	28	such	such	ADJ
fsr-3907	283	29	as	as	ADP
fsr-3907	283	30	health	health	NOUN
fsr-3907	283	31	,	,	PUNCT
fsr-3907	283	32	hobbies	hobby	NOUN
fsr-3907	283	33	,	,	PUNCT
fsr-3907	283	34	and	and	CCONJ
fsr-3907	283	35	so	so	ADV
fsr-3907	283	36	forth	forth	ADV
fsr-3907	283	37	.	.	PUNCT
fsr-3907	284	1	we	we	PRON
fsr-3907	284	2	can	can	AUX
fsr-3907	284	3	not	not	PART
fsr-3907	284	4	examine	examine	VERB
fsr-3907	284	5	utility	utility	NOUN
fsr-3907	284	6	functions	function	NOUN
fsr-3907	284	7	,	,	PUNCT
fsr-3907	284	8	so	so	ADV
fsr-3907	284	9	we	we	PRON
fsr-3907	284	10	analyzed	analyze	VERB
fsr-3907	284	11	the	the	DET
fsr-3907	284	12	percentage	percentage	NOUN
fsr-3907	284	13	of	of	ADP
fsr-3907	284	14	next	next	ADJ
fsr-3907	284	15	year	year	NOUN
fsr-3907	284	16	’s	’s	PART
fsr-3907	284	17	salary	salary	NOUN
fsr-3907	284	18	one	one	NUM
fsr-3907	284	19	would	would	AUX
fsr-3907	284	20	actually	actually	ADV
fsr-3907	284	21	earn	earn	VERB
fsr-3907	284	22	by	by	ADP
fsr-3907	284	23	working	work	VERB
fsr-3907	284	24	under	under	ADP
fsr-3907	284	25	both	both	CCONJ
fsr-3907	284	26	a	a	DET
fsr-3907	284	27	db	db	PROPN
fsr-3907	284	28	and	and	CCONJ
fsr-3907	284	29	a	a	DET
fsr-3907	284	30	dc	dc	PROPN
fsr-3907	284	31	pension	pension	NOUN
fsr-3907	284	32	.	.	PUNCT
fsr-3907	285	1	it	it	PRON
fsr-3907	285	2	is	be	AUX
fsr-3907	285	3	assumed	assume	VERB
fsr-3907	285	4	that	that	SCONJ
fsr-3907	285	5	the	the	PRON
fsr-3907	285	6	higher	high	ADJ
fsr-3907	285	7	this	this	DET
fsr-3907	285	8	percentage	percentage	NOUN
fsr-3907	285	9	is	be	AUX
fsr-3907	285	10	,	,	PUNCT
fsr-3907	285	11	the	the	PRON
fsr-3907	285	12	more	more	ADV
fsr-3907	285	13	likely	likely	ADJ
fsr-3907	285	14	a	a	DET
fsr-3907	285	15	person	person	NOUN
fsr-3907	285	16	is	be	AUX
fsr-3907	285	17	to	to	PART
fsr-3907	285	18	work	work	VERB
fsr-3907	285	19	another	another	DET
fsr-3907	285	20	year	year	NOUN
fsr-3907	285	21	.	.	PUNCT
fsr-3907	286	1	several	several	ADJ
fsr-3907	286	2	conclusions	conclusion	NOUN
fsr-3907	286	3	apply	apply	VERB
fsr-3907	286	4	regardless	regardless	ADV
fsr-3907	286	5	of	of	ADP
fsr-3907	286	6	the	the	DET
fsr-3907	286	7	type	type	NOUN
fsr-3907	286	8	of	of	ADP
fsr-3907	286	9	pension	pension	NOUN
fsr-3907	286	10	plan	plan	NOUN
fsr-3907	286	11	in	in	ADP
fsr-3907	286	12	which	which	PRON
fsr-3907	286	13	one	one	NUM
fsr-3907	286	14	participates	participate	VERB
fsr-3907	286	15	.	.	PUNCT
fsr-3907	287	1	first	first	ADV
fsr-3907	287	2	,	,	PUNCT
fsr-3907	287	3	the	the	PRON
fsr-3907	287	4	longer	long	ADJ
fsr-3907	287	5	one	one	NOUN
fsr-3907	287	6	expects	expect	VERB
fsr-3907	287	7	to	to	PART
fsr-3907	287	8	live	live	VERB
fsr-3907	287	9	after	after	ADP
fsr-3907	287	10	retirement	retirement	NOUN
fsr-3907	287	11	,	,	PUNCT
fsr-3907	287	12	the	the	PRON
fsr-3907	287	13	higher	high	ADJ
fsr-3907	287	14	the	the	DET
fsr-3907	287	15	net	net	ADJ
fsr-3907	287	16	salary	salary	NOUN
fsr-3907	287	17	from	from	ADP
fsr-3907	287	18	working	work	VERB
fsr-3907	287	19	one	one	NUM
fsr-3907	287	20	more	more	ADJ
fsr-3907	287	21	year	year	NOUN
fsr-3907	287	22	.	.	PUNCT
fsr-3907	288	1	second	second	ADJ
fsr-3907	288	2	,	,	PUNCT
fsr-3907	288	3	the	the	DET
fsr-3907	288	4	use	use	NOUN
fsr-3907	288	5	of	of	ADP
fsr-3907	288	6	higher	high	ADJ
fsr-3907	288	7	discount	discount	NOUN
fsr-3907	288	8	rates	rate	NOUN
fsr-3907	288	9	by	by	ADP
fsr-3907	288	10	an	an	DET
fsr-3907	288	11	employee	employee	NOUN
fsr-3907	288	12	always	always	ADV
fsr-3907	288	13	reduces	reduce	VERB
fsr-3907	288	14	the	the	DET
fsr-3907	288	15	net	net	ADJ
fsr-3907	288	16	salary	salary	NOUN
fsr-3907	288	17	.	.	PUNCT
fsr-3907	289	1	third	third	ADJ
fsr-3907	289	2	,	,	PUNCT
fsr-3907	289	3	the	the	DET
fsr-3907	289	4	growth	growth	NOUN
fsr-3907	289	5	rate	rate	NOUN
fsr-3907	289	6	in	in	ADP
fsr-3907	289	7	salary	salary	NOUN
fsr-3907	289	8	for	for	ADP
fsr-3907	289	9	the	the	DET
fsr-3907	289	10	coming	come	VERB
fsr-3907	289	11	year	year	NOUN
fsr-3907	289	12	has	have	VERB
fsr-3907	289	13	a	a	DET
fsr-3907	289	14	minimal	minimal	ADJ
fsr-3907	289	15	effect	effect	NOUN
fsr-3907	289	16	on	on	ADP
fsr-3907	289	17	the	the	DET
fsr-3907	289	18	salary	salary	NOUN
fsr-3907	289	19	coefficient	coefficient	NOUN
fsr-3907	289	20	term	term	NOUN
fsr-3907	289	21	.	.	PUNCT
fsr-3907	290	1	thus	thus	ADV
fsr-3907	290	2	,	,	PUNCT
fsr-3907	290	3	if	if	SCONJ
fsr-3907	290	4	you	you	PRON
fsr-3907	290	5	are	be	AUX
fsr-3907	290	6	contemplating	contemplate	VERB
fsr-3907	290	7	retirement	retirement	NOUN
fsr-3907	290	8	and	and	CCONJ
fsr-3907	290	9	your	your	PRON
fsr-3907	290	10	boss	boss	NOUN
fsr-3907	290	11	offers	offer	VERB
fsr-3907	290	12	to	to	PART
fsr-3907	290	13	change	change	VERB
fsr-3907	290	14	your	your	PRON
fsr-3907	290	15	salary	salary	NOUN
fsr-3907	290	16	increase	increase	NOUN
fsr-3907	290	17	for	for	ADP
fsr-3907	290	18	the	the	DET
fsr-3907	290	19	next	next	ADJ
fsr-3907	290	20	year	year	NOUN
fsr-3907	290	21	from	from	ADP
fsr-3907	290	22	3	3	NUM
fsr-3907	290	23	%	%	NOUN
fsr-3907	290	24	to	to	PART
fsr-3907	290	25	4	4	NUM
fsr-3907	290	26	%	%	NOUN
fsr-3907	290	27	,	,	PUNCT
fsr-3907	290	28	this	this	PRON
fsr-3907	290	29	is	be	AUX
fsr-3907	290	30	unlikely	unlikely	ADJ
fsr-3907	290	31	to	to	PART
fsr-3907	290	32	alter	alter	VERB
fsr-3907	290	33	your	your	PRON
fsr-3907	290	34	decision	decision	NOUN
fsr-3907	290	35	.	.	PUNCT
fsr-3907	291	1	some	some	DET
fsr-3907	291	2	components	component	NOUN
fsr-3907	291	3	in	in	ADP
fsr-3907	291	4	the	the	DET
fsr-3907	291	5	decision	decision	NOUN
fsr-3907	291	6	to	to	PART
fsr-3907	291	7	retire	retire	VERB
fsr-3907	291	8	are	be	AUX
fsr-3907	291	9	unique	unique	ADJ
fsr-3907	291	10	to	to	ADP
fsr-3907	291	11	the	the	DET
fsr-3907	291	12	type	type	NOUN
fsr-3907	291	13	of	of	ADP
fsr-3907	291	14	pension	pension	NOUN
fsr-3907	291	15	plan	plan	NOUN
fsr-3907	291	16	one	one	PRON
fsr-3907	291	17	has	have	VERB
fsr-3907	291	18	.	.	PUNCT
fsr-3907	292	1	in	in	ADP
fsr-3907	292	2	the	the	DET
fsr-3907	292	3	case	case	NOUN
fsr-3907	292	4	of	of	ADP
fsr-3907	292	5	db	db	PROPN
fsr-3907	292	6	pension	pension	NOUN
fsr-3907	292	7	plans	plan	NOUN
fsr-3907	292	8	,	,	PUNCT
fsr-3907	292	9	the	the	DET
fsr-3907	292	10	longer	long	ADJ
fsr-3907	292	11	one	one	NOUN
fsr-3907	292	12	is	be	AUX
fsr-3907	292	13	covered	cover	VERB
fsr-3907	292	14	by	by	ADP
fsr-3907	292	15	the	the	DET
fsr-3907	292	16	plan	plan	NOUN
fsr-3907	292	17	,	,	PUNCT
fsr-3907	292	18	the	the	PRON
fsr-3907	292	19	lower	low	ADJ
fsr-3907	292	20	the	the	DET
fsr-3907	292	21	net	net	ADJ
fsr-3907	292	22	salary	salary	NOUN
fsr-3907	292	23	for	for	ADP
fsr-3907	292	24	working	work	VERB
fsr-3907	292	25	another	another	DET
fsr-3907	292	26	year	year	NOUN
fsr-3907	292	27	.	.	PUNCT
fsr-3907	293	1	in	in	ADP
fsr-3907	293	2	the	the	DET
fsr-3907	293	3	case	case	NOUN
fsr-3907	293	4	of	of	ADP
fsr-3907	293	5	dc	dc	PROPN
fsr-3907	293	6	pension	pension	NOUN
fsr-3907	293	7	plans	plan	NOUN
fsr-3907	293	8	,	,	PUNCT
fsr-3907	293	9	increases	increase	NOUN
fsr-3907	293	10	in	in	ADP
fsr-3907	293	11	the	the	DET
fsr-3907	293	12	value	value	NOUN
fsr-3907	293	13	of	of	ADP
fsr-3907	293	14	the	the	DET
fsr-3907	293	15	pension	pension	NOUN
fsr-3907	293	16	account	account	NOUN
fsr-3907	293	17	relative	relative	ADJ
fsr-3907	293	18	to	to	ADP
fsr-3907	293	19	a	a	DET
fsr-3907	293	20	worker	worker	NOUN
fsr-3907	293	21	’s	’s	PART
fsr-3907	293	22	current	current	ADJ
fsr-3907	293	23	salary	salary	NOUN
fsr-3907	293	24	reduce	reduce	VERB
fsr-3907	293	25	the	the	DET
fsr-3907	293	26	salary	salary	NOUN
fsr-3907	293	27	coefficient	coefficient	NOUN
fsr-3907	293	28	term	term	NOUN
fsr-3907	293	29	if	if	SCONJ
fsr-3907	293	30	the	the	DET
fsr-3907	293	31	worker	worker	NOUN
fsr-3907	293	32	expects	expect	VERB
fsr-3907	293	33	to	to	PART
fsr-3907	293	34	have	have	VERB
fsr-3907	293	35	a	a	DET
fsr-3907	293	36	“	"	PUNCT
fsr-3907	293	37	short	short	ADJ
fsr-3907	293	38	”	"	PUNCT
fsr-3907	293	39	life	life	NOUN
fsr-3907	293	40	,	,	PUNCT
fsr-3907	293	41	and	and	CCONJ
fsr-3907	293	42	increase	increase	VERB
fsr-3907	293	43	it	it	PRON
fsr-3907	293	44	if	if	SCONJ
fsr-3907	293	45	the	the	DET
fsr-3907	293	46	worker	worker	NOUN
fsr-3907	293	47	expects	expect	VERB
fsr-3907	293	48	to	to	PART
fsr-3907	293	49	have	have	VERB
fsr-3907	293	50	a	a	DET
fsr-3907	293	51	“	"	PUNCT
fsr-3907	293	52	long	long	ADJ
fsr-3907	293	53	”	"	PUNCT
fsr-3907	293	54	life	life	NOUN
fsr-3907	293	55	.	.	PUNCT
fsr-3907	294	1	as	as	SCONJ
fsr-3907	294	2	shown	show	VERB
fsr-3907	294	3	in	in	ADP
fsr-3907	294	4	table	table	NOUN
fsr-3907	294	5	1	1	NUM
fsr-3907	294	6	,	,	PUNCT
fsr-3907	294	7	the	the	DET
fsr-3907	294	8	coefficient	coefficient	NOUN
fsr-3907	294	9	term	term	NOUN
fsr-3907	294	10	under	under	ADP
fsr-3907	294	11	a	a	DET
fsr-3907	294	12	db	db	PROPN
fsr-3907	294	13	pension	pension	NOUN
fsr-3907	294	14	plan	plan	NOUN
fsr-3907	294	15	is	be	AUX
fsr-3907	294	16	relatively	relatively	ADV
fsr-3907	294	17	stable	stable	ADJ
fsr-3907	294	18	.	.	PUNCT
fsr-3907	295	1	for	for	ADP
fsr-3907	295	2	people	people	NOUN
fsr-3907	295	3	who	who	PRON
fsr-3907	295	4	have	have	AUX
fsr-3907	295	5	been	be	AUX
fsr-3907	295	6	in	in	ADP
fsr-3907	295	7	a	a	DET
fsr-3907	295	8	job	job	NOUN
fsr-3907	295	9	for	for	ADP
fsr-3907	295	10	at	at	ADV
fsr-3907	295	11	least	least	ADV
fsr-3907	295	12	20	20	NUM
fsr-3907	295	13	years	year	NOUN
fsr-3907	295	14	,	,	PUNCT
fsr-3907	295	15	the	the	DET
fsr-3907	295	16	coefficient	coefficient	NOUN
fsr-3907	295	17	terms	term	NOUN
fsr-3907	295	18	are	be	AUX
fsr-3907	295	19	less	less	ADJ
fsr-3907	295	20	than	than	ADP
fsr-3907	295	21	one	one	NUM
fsr-3907	295	22	,	,	PUNCT
fsr-3907	295	23	but	but	CCONJ
fsr-3907	295	24	not	not	PART
fsr-3907	295	25	dramatically	dramatically	ADV
fsr-3907	295	26	so	so	ADV
fsr-3907	295	27	.	.	PUNCT
fsr-3907	296	1	the	the	PRON
fsr-3907	296	2	lower	low	ADJ
fsr-3907	296	3	the	the	DET
fsr-3907	296	4	coefficient	coefficient	NOUN
fsr-3907	296	5	term	term	NOUN
fsr-3907	296	6	the	the	PRON
fsr-3907	296	7	more	more	ADV
fsr-3907	296	8	likely	likely	ADJ
fsr-3907	296	9	a	a	DET
fsr-3907	296	10	worker	worker	NOUN
fsr-3907	296	11	is	be	AUX
fsr-3907	296	12	to	to	PART
fsr-3907	296	13	retire	retire	VERB
fsr-3907	296	14	because	because	SCONJ
fsr-3907	296	15	the	the	DET
fsr-3907	296	16	opportunity	opportunity	NOUN
fsr-3907	296	17	cost	cost	NOUN
fsr-3907	296	18	of	of	ADP
fsr-3907	296	19	not	not	PART
fsr-3907	296	20	working	work	VERB
fsr-3907	296	21	becomes	become	VERB
fsr-3907	296	22	lower	low	ADJ
fsr-3907	296	23	.	.	PUNCT
fsr-3907	297	1	thus	thus	ADV
fsr-3907	297	2	,	,	PUNCT
fsr-3907	297	3	we	we	PRON
fsr-3907	297	4	may	may	AUX
fsr-3907	297	5	infer	infer	VERB
fsr-3907	297	6	that	that	SCONJ
fsr-3907	297	7	db	db	PROPN
fsr-3907	297	8	pension	pension	NOUN
fsr-3907	297	9	plans	plan	NOUN
fsr-3907	297	10	encourage	encourage	VERB
fsr-3907	297	11	people	people	NOUN
fsr-3907	297	12	who	who	PRON
fsr-3907	297	13	have	have	AUX
fsr-3907	297	14	been	be	AUX
fsr-3907	297	15	on	on	ADP
fsr-3907	297	16	the	the	DET
fsr-3907	297	17	job	job	NOUN
fsr-3907	297	18	for	for	ADP
fsr-3907	297	19	a	a	DET
fsr-3907	297	20	long	long	ADJ
fsr-3907	297	21	time	time	NOUN
fsr-3907	297	22	to	to	PART
fsr-3907	297	23	retire	retire	VERB
fsr-3907	297	24	.	.	PUNCT
fsr-3907	298	1	the	the	DET
fsr-3907	298	2	numbers	number	NOUN
fsr-3907	298	3	in	in	ADP
fsr-3907	298	4	table	table	NOUN
fsr-3907	298	5	2	2	NUM
fsr-3907	298	6	cover	cover	VERB
fsr-3907	298	7	a	a	DET
fsr-3907	298	8	larger	large	ADJ
fsr-3907	298	9	range	range	NOUN
fsr-3907	298	10	and	and	CCONJ
fsr-3907	298	11	are	be	AUX
fsr-3907	298	12	more	more	ADV
fsr-3907	298	13	likely	likely	ADJ
fsr-3907	298	14	to	to	PART
fsr-3907	298	15	be	be	AUX
fsr-3907	298	16	larger	large	ADJ
fsr-3907	298	17	than	than	ADP
fsr-3907	298	18	one	one	NUM
fsr-3907	298	19	.	.	PUNCT
fsr-3907	299	1	because	because	SCONJ
fsr-3907	299	2	a	a	DET
fsr-3907	299	3	higher	high	ADJ
fsr-3907	299	4	salary	salary	NOUN
fsr-3907	299	5	coefficient	coefficient	NOUN
fsr-3907	299	6	term	term	NOUN
fsr-3907	299	7	encourages	encourage	VERB
fsr-3907	299	8	a	a	DET
fsr-3907	299	9	person	person	NOUN
fsr-3907	299	10	to	to	PART
fsr-3907	299	11	continue	continue	VERB
fsr-3907	299	12	working	work	VERB
fsr-3907	299	13	,	,	PUNCT
fsr-3907	299	14	we	we	PRON
fsr-3907	299	15	may	may	AUX
fsr-3907	299	16	infer	infer	VERB
fsr-3907	299	17	that	that	SCONJ
fsr-3907	299	18	dc	dc	PROPN
fsr-3907	299	19	pension	pension	NOUN
fsr-3907	299	20	plans	plan	NOUN
fsr-3907	299	21	are	be	AUX
fsr-3907	299	22	more	more	ADV
fsr-3907	299	23	likely	likely	ADJ
fsr-3907	299	24	to	to	PART
fsr-3907	299	25	provide	provide	VERB
fsr-3907	299	26	this	this	DET
fsr-3907	299	27	encouragement	encouragement	NOUN
fsr-3907	299	28	.	.	PUNCT
fsr-3907	300	1	4.2	4.2	NUM
fsr-3907	300	2	.	.	PUNCT
fsr-3907	300	3	extensions	extension	NOUN
fsr-3907	300	4	in	in	ADP
fsr-3907	300	5	order	order	NOUN
fsr-3907	300	6	to	to	PART
fsr-3907	300	7	keep	keep	VERB
fsr-3907	300	8	the	the	DET
fsr-3907	300	9	analysis	analysis	NOUN
fsr-3907	300	10	manageable	manageable	ADJ
fsr-3907	300	11	and	and	CCONJ
fsr-3907	300	12	to	to	PART
fsr-3907	300	13	keep	keep	VERB
fsr-3907	300	14	the	the	DET
fsr-3907	300	15	focus	focus	NOUN
fsr-3907	300	16	strictly	strictly	ADV
fsr-3907	300	17	on	on	ADP
fsr-3907	300	18	the	the	DET
fsr-3907	300	19	impact	impact	NOUN
fsr-3907	300	20	of	of	ADP
fsr-3907	300	21	the	the	DET
fsr-3907	300	22	pension	pension	NOUN
fsr-3907	300	23	program	program	NOUN
fsr-3907	300	24	,	,	PUNCT
fsr-3907	300	25	many	many	ADJ
fsr-3907	300	26	simplifications	simplification	NOUN
fsr-3907	300	27	were	be	AUX
fsr-3907	300	28	made	make	VERB
fsr-3907	300	29	.	.	PUNCT
fsr-3907	301	1	first	first	ADV
fsr-3907	301	2	,	,	PUNCT
fsr-3907	301	3	all	all	DET
fsr-3907	301	4	salary	salary	NOUN
fsr-3907	301	5	numbers	number	NOUN
fsr-3907	301	6	were	be	AUX
fsr-3907	301	7	on	on	ADP
fsr-3907	301	8	a	a	DET
fsr-3907	301	9	pretax	pretax	ADJ
fsr-3907	301	10	basis	basis	NOUN
fsr-3907	301	11	.	.	PUNCT
fsr-3907	302	1	if	if	SCONJ
fsr-3907	302	2	a	a	DET
fsr-3907	302	3	person	person	NOUN
fsr-3907	302	4	works	work	VERB
fsr-3907	302	5	one	one	NUM
fsr-3907	302	6	more	more	ADJ
fsr-3907	302	7	year	year	NOUN
fsr-3907	302	8	,	,	PUNCT
fsr-3907	302	9	the	the	DET
fsr-3907	302	10	increase	increase	NOUN
fsr-3907	302	11	in	in	ADP
fsr-3907	302	12	his	his	PRON
fsr-3907	302	13	or	or	CCONJ
fsr-3907	302	14	her	her	PRON
fsr-3907	302	15	wealth	wealth	NOUN
fsr-3907	302	16	is	be	AUX
fsr-3907	302	17	actually	actually	ADV
fsr-3907	302	18	the	the	DET
fsr-3907	302	19	after	after	ADP
fsr-3907	302	20	-	-	PUNCT
fsr-3907	302	21	tax	tax	NOUN
fsr-3907	302	22	value	value	NOUN
fsr-3907	302	23	of	of	ADP
fsr-3907	302	24	the	the	DET
fsr-3907	302	25	salary	salary	NOUN
fsr-3907	302	26	plus	plus	CCONJ
fsr-3907	302	27	the	the	DET
fsr-3907	302	28	present	present	ADJ
fsr-3907	302	29	value	value	NOUN
fsr-3907	302	30	of	of	ADP
fsr-3907	302	31	the	the	DET
fsr-3907	302	32	after	after	ADP
fsr-3907	302	33	-	-	PUNCT
fsr-3907	302	34	tax	tax	NOUN
fsr-3907	302	35	increase	increase	NOUN
fsr-3907	302	36	in	in	ADP
fsr-3907	302	37	pension	pension	NOUN
fsr-3907	302	38	benefits	benefit	NOUN
fsr-3907	302	39	,	,	PUNCT
fsr-3907	302	40	less	less	ADJ
fsr-3907	302	41	the	the	DET
fsr-3907	302	42	after	after	ADP
fsr-3907	302	43	-	-	PUNCT
fsr-3907	302	44	tax	tax	NOUN
fsr-3907	302	45	value	value	NOUN
fsr-3907	302	46	of	of	ADP
fsr-3907	302	47	what	what	PRON
fsr-3907	302	48	the	the	DET
fsr-3907	302	49	first	first	ADJ
fsr-3907	302	50	year	year	NOUN
fsr-3907	302	51	’s	’s	PART
fsr-3907	302	52	pension	pension	NOUN
fsr-3907	302	53	payment	payment	NOUN
fsr-3907	302	54	would	would	AUX
fsr-3907	302	55	have	have	AUX
fsr-3907	302	56	been	be	AUX
fsr-3907	302	57	.	.	PUNCT
fsr-3907	303	1	the	the	DET
fsr-3907	303	2	role	role	NOUN
fsr-3907	303	3	of	of	ADP
fsr-3907	303	4	taxes	taxis	NOUN
fsr-3907	303	5	needs	need	VERB
fsr-3907	303	6	to	to	PART
fsr-3907	303	7	be	be	AUX
fsr-3907	303	8	examined	examine	VERB
fsr-3907	303	9	.	.	PUNCT
fsr-3907	304	1	second	second	X
fsr-3907	304	2	,	,	PUNCT
fsr-3907	304	3	it	it	PRON
fsr-3907	304	4	was	be	AUX
fsr-3907	304	5	assumed	assume	VERB
fsr-3907	304	6	that	that	SCONJ
fsr-3907	304	7	when	when	SCONJ
fsr-3907	304	8	the	the	DET
fsr-3907	304	9	dc	dc	PROPN
fsr-3907	304	10	pension	pension	NOUN
fsr-3907	304	11	was	be	AUX
fsr-3907	304	12	annuitized	annuitize	VERB
fsr-3907	304	13	that	that	SCONJ
fsr-3907	304	14	the	the	DET
fsr-3907	304	15	annuity	annuity	NOUN
fsr-3907	304	16	was	be	AUX
fsr-3907	304	17	a	a	DET
fsr-3907	304	18	pure	pure	ADJ
fsr-3907	304	19	annuity	annuity	NOUN
fsr-3907	304	20	for	for	ADP
fsr-3907	304	21	the	the	DET
fsr-3907	304	22	employee	employee	NOUN
fsr-3907	304	23	with	with	ADP
fsr-3907	304	24	no	no	DET
fsr-3907	304	25	survivor	survivor	NOUN
fsr-3907	304	26	’s	’s	PART
fsr-3907	304	27	benefits	benefit	NOUN
fsr-3907	304	28	and	and	CCONJ
fsr-3907	304	29	no	no	DET
fsr-3907	304	30	guaranteed	guarantee	VERB
fsr-3907	304	31	number	number	NOUN
fsr-3907	304	32	of	of	ADP
fsr-3907	304	33	30	30	NUM
fsr-3907	304	34	w.	w.	PROPN
fsr-3907	304	35	woerheide	woerheide	PROPN
fsr-3907	304	36	/	/	SYM
fsr-3907	304	37	financial	financial	ADJ
fsr-3907	304	38	services	service	NOUN
fsr-3907	304	39	review	review	VERB
fsr-3907	304	40	9	9	NUM
fsr-3907	304	41	(	(	PUNCT
fsr-3907	304	42	2000	2000	NUM
fsr-3907	304	43	)	)	PUNCT
fsr-3907	305	1	17–31	17–31	NUM
fsr-3907	305	2	payments	payment	NOUN
fsr-3907	305	3	.	.	PUNCT
fsr-3907	306	1	the	the	DET
fsr-3907	306	2	introduction	introduction	NOUN
fsr-3907	306	3	of	of	ADP
fsr-3907	306	4	either	either	DET
fsr-3907	306	5	survivor	survivor	NOUN
fsr-3907	306	6	’s	’s	PART
fsr-3907	306	7	benefits	benefit	NOUN
fsr-3907	306	8	or	or	CCONJ
fsr-3907	306	9	a	a	DET
fsr-3907	306	10	guaranteed	guarantee	VERB
fsr-3907	306	11	number	number	NOUN
fsr-3907	306	12	of	of	ADP
fsr-3907	306	13	payments	payment	NOUN
fsr-3907	306	14	would	would	AUX
fsr-3907	306	15	likely	likely	ADV
fsr-3907	306	16	have	have	VERB
fsr-3907	306	17	a	a	DET
fsr-3907	306	18	significant	significant	ADJ
fsr-3907	306	19	effect	effect	NOUN
fsr-3907	306	20	on	on	ADP
fsr-3907	306	21	the	the	DET
fsr-3907	306	22	numbers	number	NOUN
fsr-3907	306	23	provided	provide	VERB
fsr-3907	306	24	in	in	ADP
fsr-3907	306	25	table	table	NOUN
fsr-3907	306	26	2	2	NUM
fsr-3907	306	27	.	.	PUNCT
fsr-3907	306	28	third	third	ADJ
fsr-3907	306	29	,	,	PUNCT
fsr-3907	306	30	social	social	ADJ
fsr-3907	306	31	security	security	NOUN
fsr-3907	306	32	was	be	AUX
fsr-3907	306	33	omitted	omit	VERB
fsr-3907	306	34	.	.	PUNCT
fsr-3907	307	1	working	work	VERB
fsr-3907	307	2	one	one	NUM
fsr-3907	307	3	more	more	ADJ
fsr-3907	307	4	year	year	NOUN
fsr-3907	307	5	(	(	PUNCT
fsr-3907	307	6	or	or	CCONJ
fsr-3907	307	7	at	at	ADP
fsr-3907	307	8	least	least	ADJ
fsr-3907	307	9	not	not	PART
fsr-3907	307	10	starting	start	VERB
fsr-3907	307	11	social	social	ADJ
fsr-3907	307	12	security	security	NOUN
fsr-3907	307	13	withdrawals	withdrawal	NOUN
fsr-3907	307	14	)	)	PUNCT
fsr-3907	307	15	has	have	VERB
fsr-3907	307	16	the	the	DET
fsr-3907	307	17	benefit	benefit	NOUN
fsr-3907	307	18	of	of	ADP
fsr-3907	307	19	increasing	increase	VERB
fsr-3907	307	20	future	future	ADJ
fsr-3907	307	21	social	social	ADJ
fsr-3907	307	22	security	security	NOUN
fsr-3907	307	23	payments	payment	NOUN
fsr-3907	307	24	.	.	PUNCT
fsr-3907	308	1	depending	depend	VERB
fsr-3907	308	2	on	on	ADP
fsr-3907	308	3	how	how	SCONJ
fsr-3907	308	4	the	the	DET
fsr-3907	308	5	internal	internal	ADJ
fsr-3907	308	6	rate	rate	NOUN
fsr-3907	308	7	of	of	ADP
fsr-3907	308	8	return	return	NOUN
fsr-3907	308	9	on	on	ADP
fsr-3907	308	10	this	this	DET
fsr-3907	308	11	deferral	deferral	ADJ
fsr-3907	308	12	compares	compare	NOUN
fsr-3907	308	13	with	with	ADP
fsr-3907	308	14	the	the	DET
fsr-3907	308	15	discount	discount	NOUN
fsr-3907	308	16	rate	rate	NOUN
fsr-3907	308	17	,	,	PUNCT
fsr-3907	308	18	the	the	DET
fsr-3907	308	19	salary	salary	NOUN
fsr-3907	308	20	coefficient	coefficient	NOUN
fsr-3907	308	21	term	term	NOUN
fsr-3907	308	22	could	could	AUX
fsr-3907	308	23	be	be	AUX
fsr-3907	308	24	enhanced	enhance	VERB
fsr-3907	308	25	or	or	CCONJ
fsr-3907	308	26	reduced	reduce	VERB
fsr-3907	308	27	.	.	PUNCT
fsr-3907	309	1	one	one	NUM
fsr-3907	309	2	effort	effort	NOUN
fsr-3907	309	3	has	have	AUX
fsr-3907	309	4	been	be	AUX
fsr-3907	309	5	made	make	VERB
fsr-3907	309	6	at	at	ADP
fsr-3907	309	7	incorporating	incorporate	VERB
fsr-3907	309	8	social	social	ADJ
fsr-3907	309	9	security	security	NOUN
fsr-3907	309	10	into	into	ADP
fsr-3907	309	11	the	the	DET
fsr-3907	309	12	decision	decision	NOUN
fsr-3907	309	13	to	to	PART
fsr-3907	309	14	retire	retire	VERB
fsr-3907	309	15	(	(	PUNCT
fsr-3907	309	16	newmark	newmark	PROPN
fsr-3907	309	17	&	&	CCONJ
fsr-3907	309	18	walden	walden	PROPN
fsr-3907	309	19	,	,	PUNCT
fsr-3907	309	20	1995	1995	NUM
fsr-3907	309	21	)	)	PUNCT
fsr-3907	309	22	,	,	PUNCT
fsr-3907	309	23	but	but	CCONJ
fsr-3907	309	24	that	that	DET
fsr-3907	309	25	presentation	presentation	NOUN
fsr-3907	309	26	is	be	AUX
fsr-3907	309	27	not	not	PART
fsr-3907	309	28	consistent	consistent	ADJ
fsr-3907	309	29	with	with	ADP
fsr-3907	309	30	the	the	DET
fsr-3907	309	31	approach	approach	NOUN
fsr-3907	309	32	offered	offer	VERB
fsr-3907	309	33	here	here	ADV
fsr-3907	309	34	.	.	PUNCT
fsr-3907	310	1	finally	finally	ADV
fsr-3907	310	2	,	,	PUNCT
fsr-3907	310	3	the	the	DET
fsr-3907	310	4	impact	impact	NOUN
fsr-3907	310	5	of	of	ADP
fsr-3907	310	6	working	work	VERB
fsr-3907	310	7	one	one	NUM
fsr-3907	310	8	more	more	ADJ
fsr-3907	310	9	year	year	NOUN
fsr-3907	310	10	on	on	ADP
fsr-3907	310	11	all	all	DET
fsr-3907	310	12	other	other	ADJ
fsr-3907	310	13	financial	financial	ADJ
fsr-3907	310	14	assets	asset	NOUN
fsr-3907	310	15	,	,	PUNCT
fsr-3907	310	16	such	such	ADJ
fsr-3907	310	17	as	as	ADP
fsr-3907	310	18	iras	ira	NOUN
fsr-3907	310	19	,	,	PUNCT
fsr-3907	310	20	401(k)s	401(k)s	PROPN
fsr-3907	310	21	,	,	PUNCT
fsr-3907	310	22	and	and	CCONJ
fsr-3907	310	23	403(b)s	403(b)s	NOUN
fsr-3907	310	24	,	,	PUNCT
fsr-3907	310	25	was	be	AUX
fsr-3907	310	26	ignored	ignore	VERB
fsr-3907	310	27	.	.	PUNCT
fsr-3907	311	1	a	a	DET
fsr-3907	311	2	more	more	ADV
fsr-3907	311	3	general	general	ADJ
fsr-3907	311	4	treatment	treatment	NOUN
fsr-3907	311	5	of	of	ADP
fsr-3907	311	6	the	the	DET
fsr-3907	311	7	retirement	retirement	NOUN
fsr-3907	311	8	decision	decision	NOUN
fsr-3907	311	9	would	would	AUX
fsr-3907	311	10	require	require	VERB
fsr-3907	311	11	incorporating	incorporate	VERB
fsr-3907	311	12	these	these	DET
fsr-3907	311	13	assets	asset	NOUN
fsr-3907	311	14	.	.	PUNCT
fsr-3907	312	1	acknowledgments	acknowledgment	NOUN
fsr-3907	312	2	the	the	DET
fsr-3907	312	3	author	author	NOUN
fsr-3907	312	4	gratefully	gratefully	ADV
fsr-3907	312	5	acknowledges	acknowledge	VERB
fsr-3907	312	6	the	the	DET
fsr-3907	312	7	substantive	substantive	ADJ
fsr-3907	312	8	input	input	NOUN
fsr-3907	312	9	of	of	ADP
fsr-3907	312	10	the	the	DET
fsr-3907	312	11	two	two	NUM
fsr-3907	312	12	anonymous	anonymous	ADJ
fsr-3907	312	13	referees	referee	NOUN
fsr-3907	312	14	as	as	ADV
fsr-3907	312	15	well	well	ADV
fsr-3907	312	16	as	as	ADP
fsr-3907	312	17	the	the	DET
fsr-3907	312	18	various	various	ADJ
fsr-3907	312	19	discussants	discussant	NOUN
fsr-3907	312	20	who	who	PRON
fsr-3907	312	21	provided	provide	VERB
fsr-3907	312	22	input	input	NOUN
fsr-3907	312	23	on	on	ADP
fsr-3907	312	24	presentations	presentation	NOUN
fsr-3907	312	25	of	of	ADP
fsr-3907	312	26	earlier	early	ADJ
fsr-3907	312	27	versions	version	NOUN
fsr-3907	312	28	at	at	ADP
fsr-3907	312	29	various	various	ADJ
fsr-3907	312	30	meetings	meeting	NOUN
fsr-3907	312	31	.	.	PUNCT
fsr-3907	313	1	references	reference	NOUN
fsr-3907	313	2	banker	banker	NOUN
fsr-3907	313	3	’s	’s	PART
fsr-3907	313	4	trust	trust	PROPN
fsr-3907	313	5	company	company	NOUN
fsr-3907	313	6	.	.	PUNCT
fsr-3907	314	1	(	(	PUNCT
fsr-3907	314	2	1980).corporate	1980).corporate	NUM
fsr-3907	314	3	pension	pension	NOUN
fsr-3907	314	4	plan	plan	NOUN
fsr-3907	314	5	study	study	NOUN
fsr-3907	314	6	:	:	PUNCT
fsr-3907	314	7	a	a	DET
fsr-3907	314	8	guide	guide	NOUN
fsr-3907	314	9	for	for	ADP
fsr-3907	314	10	the	the	DET
fsr-3907	314	11	1980	1980	NUM
fsr-3907	314	12	’s	’s	NOUN
fsr-3907	314	13	.	.	PUNCT
fsr-3907	315	1	cissell	cissell	PROPN
fsr-3907	315	2	,	,	PUNCT
fsr-3907	315	3	r.	r.	PROPN
fsr-3907	315	4	,	,	PUNCT
fsr-3907	315	5	cissell	cissell	ADJ
fsr-3907	315	6	,	,	PUNCT
fsr-3907	315	7	h.	h.	PROPN
fsr-3907	315	8	,	,	PUNCT
fsr-3907	315	9	&	&	CCONJ
fsr-3907	315	10	flaspohler	flaspohler	PROPN
fsr-3907	315	11	,	,	PUNCT
fsr-3907	315	12	d.	d.	PROPN
fsr-3907	315	13	(	(	PUNCT
fsr-3907	315	14	1990).mathematics	1990).mathematic	NOUN
fsr-3907	315	15	of	of	ADP
fsr-3907	315	16	finance(8th	finance(8th	NOUN
fsr-3907	315	17	ed	ed	NOUN
fsr-3907	315	18	.	.	PUNCT
fsr-3907	315	19	)	)	PUNCT
fsr-3907	315	20	.	.	PUNCT
fsr-3907	316	1	boston	boston	PROPN
fsr-3907	316	2	:	:	PUNCT
fsr-3907	316	3	houghton	houghton	PROPN
fsr-3907	316	4	mifflin	mifflin	PROPN
fsr-3907	316	5	company	company	PROPN
fsr-3907	316	6	.	.	PUNCT
fsr-3907	317	1	dexter	dexter	PROPN
fsr-3907	317	2	,	,	PUNCT
fsr-3907	317	3	m.	m.	NOUN
fsr-3907	317	4	(	(	PUNCT
fsr-3907	317	5	1984).replacement	1984).replacement	NUM
fsr-3907	317	6	ratios	ratio	NOUN
fsr-3907	317	7	:	:	PUNCT
fsr-3907	317	8	a	a	DET
fsr-3907	317	9	major	major	ADJ
fsr-3907	317	10	issue	issue	NOUN
fsr-3907	317	11	in	in	ADP
fsr-3907	317	12	employee	employee	NOUN
fsr-3907	317	13	pension	pension	NOUN
fsr-3907	317	14	systems.washington	systems.washington	PROPN
fsr-3907	317	15	,	,	PUNCT
fsr-3907	317	16	d.c	d.c	PROPN
fsr-3907	317	17	.	.	PUNCT
fsr-3907	317	18	:	:	PUNCT
fsr-3907	318	1	public	public	ADJ
fsr-3907	318	2	employees	employee	NOUN
fsr-3907	318	3	pension	pension	NOUN
fsr-3907	318	4	systems	system	NOUN
fsr-3907	318	5	.	.	PUNCT
fsr-3907	319	1	kahl	kahl	PROPN
fsr-3907	319	2	,	,	PUNCT
fsr-3907	319	3	d.	d.	PROPN
fsr-3907	319	4	,	,	PUNCT
fsr-3907	319	5	&	&	CCONJ
fsr-3907	319	6	williamson	williamson	PROPN
fsr-3907	319	7	,	,	PUNCT
fsr-3907	319	8	j.	j.	PROPN
fsr-3907	319	9	(	(	PUNCT
fsr-3907	319	10	1994).an	1994).an	NUM
fsr-3907	319	11	analysis	analysis	NOUN
fsr-3907	319	12	of	of	ADP
fsr-3907	319	13	trends	trend	NOUN
fsr-3907	319	14	in	in	ADP
fsr-3907	319	15	state	state	NOUN
fsr-3907	319	16	retirement	retirement	NOUN
fsr-3907	319	17	plans	plan	NOUN
fsr-3907	319	18	:	:	PUNCT
fsr-3907	319	19	the	the	DET
fsr-3907	319	20	move	move	NOUN
fsr-3907	319	21	from	from	ADP
fsr-3907	319	22	defined	define	VERB
fsr-3907	319	23	benefit	benefit	NOUN
fsr-3907	319	24	to	to	ADP
fsr-3907	319	25	defined	define	VERB
fsr-3907	319	26	contribution	contribution	NOUN
fsr-3907	319	27	plans.presented	plans.presente	VERB
fsr-3907	319	28	at	at	ADP
fsr-3907	319	29	the	the	DET
fsr-3907	319	30	annual	annual	ADJ
fsr-3907	319	31	meeting	meeting	NOUN
fsr-3907	319	32	of	of	ADP
fsr-3907	319	33	the	the	DET
fsr-3907	319	34	academy	academy	NOUN
fsr-3907	319	35	of	of	ADP
fsr-3907	319	36	financial	financial	PROPN
fsr-3907	319	37	services	services	PROPN
fsr-3907	319	38	,	,	PUNCT
fsr-3907	319	39	st	st	PROPN
fsr-3907	319	40	.	.	PROPN
fsr-3907	319	41	louis	louis	PROPN
fsr-3907	319	42	,	,	PUNCT
fsr-3907	319	43	mo	mo	PROPN
fsr-3907	319	44	.	.	PROPN
fsr-3907	319	45	mcleod	mcleod	PROPN
fsr-3907	319	46	,	,	PUNCT
fsr-3907	319	47	r.	r.	PROPN
fsr-3907	319	48	,	,	PUNCT
fsr-3907	319	49	moody	moody	PROPN
fsr-3907	319	50	,	,	PUNCT
fsr-3907	319	51	s.	s.	PROPN
fsr-3907	319	52	,	,	PUNCT
fsr-3907	319	53	&	&	CCONJ
fsr-3907	319	54	phillips	phillips	PROPN
fsr-3907	319	55	,	,	PUNCT
fsr-3907	319	56	a.	a.	PROPN
fsr-3907	319	57	(	(	PUNCT
fsr-3907	319	58	1992/93	1992/93	NUM
fsr-3907	319	59	)	)	PUNCT
fsr-3907	319	60	.	.	PUNCT
fsr-3907	320	1	the	the	DET
fsr-3907	320	2	risks	risk	NOUN
fsr-3907	320	3	of	of	ADP
fsr-3907	320	4	pension	pension	NOUN
fsr-3907	320	5	plans	plan	NOUN
fsr-3907	320	6	:	:	PUNCT
fsr-3907	320	7	a	a	DET
fsr-3907	320	8	review.financial	review.financial	PROPN
fsr-3907	320	9	services	service	NOUN
fsr-3907	320	10	review,2	review,2	NOUN
fsr-3907	320	11	,	,	PUNCT
fsr-3907	320	12	131–156	131–156	NUM
fsr-3907	320	13	.	.	PUNCT
fsr-3907	320	14	modigliani	modigliani	PROPN
fsr-3907	320	15	,	,	PUNCT
fsr-3907	320	16	f.	f.	PROPN
fsr-3907	320	17	&	&	CCONJ
fsr-3907	320	18	brumberg	brumberg	PROPN
fsr-3907	320	19	,	,	PUNCT
fsr-3907	320	20	r.	r.	PROPN
fsr-3907	320	21	(	(	PUNCT
fsr-3907	320	22	1954	1954	NUM
fsr-3907	320	23	)	)	PUNCT
fsr-3907	320	24	.	.	PUNCT
fsr-3907	321	1	utility	utility	NOUN
fsr-3907	321	2	analysis	analysis	NOUN
fsr-3907	321	3	and	and	CCONJ
fsr-3907	321	4	the	the	DET
fsr-3907	321	5	consumption	consumption	NOUN
fsr-3907	321	6	function	function	NOUN
fsr-3907	321	7	:	:	PUNCT
fsr-3907	321	8	an	an	DET
fsr-3907	321	9	interpretation	interpretation	NOUN
fsr-3907	321	10	of	of	ADP
fsr-3907	321	11	cross	cross	ADJ
fsr-3907	321	12	-	-	ADJ
fsr-3907	321	13	section	section	ADJ
fsr-3907	321	14	date	date	NOUN
fsr-3907	321	15	.	.	PUNCT
fsr-3907	322	1	in	in	ADP
fsr-3907	322	2	k.	k.	PROPN
fsr-3907	322	3	kurihara	kurihara	PROPN
fsr-3907	322	4	(	(	PUNCT
fsr-3907	322	5	ed.),post	ed.),post	ADJ
fsr-3907	322	6	keynesian	keynesian	ADJ
fsr-3907	322	7	economics(pp	economics(pp	NOUN
fsr-3907	322	8	.	.	PUNCT
fsr-3907	323	1	388	388	NUM
fsr-3907	323	2	36	36	NUM
fsr-3907	323	3	)	)	PUNCT
fsr-3907	323	4	.	.	PUNCT
fsr-3907	324	1	new	new	PROPN
fsr-3907	324	2	brunswick	brunswick	PROPN
fsr-3907	324	3	:	:	PUNCT
fsr-3907	324	4	rutgers	rutgers	PROPN
fsr-3907	324	5	university	university	PROPN
fsr-3907	324	6	press	press	NOUN
fsr-3907	324	7	.	.	PUNCT
fsr-3907	325	1	newmark	newmark	PROPN
fsr-3907	325	2	,	,	PUNCT
fsr-3907	325	3	c.	c.	PROPN
fsr-3907	325	4	,	,	PUNCT
fsr-3907	325	5	&	&	CCONJ
fsr-3907	325	6	walden	walden	PROPN
fsr-3907	325	7	,	,	PUNCT
fsr-3907	325	8	m.	m.	NOUN
fsr-3907	325	9	(	(	PUNCT
fsr-3907	325	10	1995	1995	NUM
fsr-3907	325	11	)	)	PUNCT
fsr-3907	325	12	.	.	PUNCT
fsr-3907	326	1	should	should	AUX
fsr-3907	326	2	you	you	PRON
fsr-3907	326	3	retire	retire	VERB
fsr-3907	326	4	at	at	ADP
fsr-3907	326	5	age	age	NOUN
fsr-3907	326	6	62	62	NUM
fsr-3907	326	7	or	or	CCONJ
fsr-3907	326	8	at	at	ADP
fsr-3907	326	9	65?financial	65?financial	NUM
fsr-3907	326	10	counseling	counseling	NOUN
fsr-3907	326	11	and	and	CCONJ
fsr-3907	326	12	planning	planning	NOUN
fsr-3907	326	13	,	,	PUNCT
fsr-3907	326	14	6	6	NUM
fsr-3907	326	15	,	,	PUNCT
fsr-3907	326	16	35–44	35–44	NUM
fsr-3907	326	17	.	.	PUNCT
fsr-3907	327	1	palmer	palmer	PROPN
fsr-3907	327	2	,	,	PUNCT
fsr-3907	327	3	b.	b.	PROPN
fsr-3907	327	4	(	(	PUNCT
fsr-3907	327	5	1989	1989	NUM
fsr-3907	327	6	)	)	PUNCT
fsr-3907	327	7	.	.	PUNCT
fsr-3907	328	1	tax	tax	NOUN
fsr-3907	328	2	reform	reform	NOUN
fsr-3907	328	3	and	and	CCONJ
fsr-3907	328	4	retirement	retirement	NOUN
fsr-3907	328	5	income	income	NOUN
fsr-3907	328	6	replacement	replacement	NOUN
fsr-3907	328	7	ratios.the	ratios.the	DET
fsr-3907	328	8	journal	journal	NOUN
fsr-3907	328	9	of	of	ADP
fsr-3907	328	10	risk	risk	NOUN
fsr-3907	328	11	and	and	CCONJ
fsr-3907	328	12	insurance	insurance	NOUN
fsr-3907	328	13	,	,	PUNCT
fsr-3907	328	14	56	56	NUM
fsr-3907	328	15	,	,	PUNCT
fsr-3907	328	16	702–725	702–725	NUM
fsr-3907	328	17	.	.	PUNCT
fsr-3907	329	1	wiatrowski	wiatrowski	PROPN
fsr-3907	329	2	,	,	PUNCT
fsr-3907	329	3	w.	w.	PROPN
fsr-3907	329	4	j.	j.	PROPN
fsr-3907	329	5	(	(	PUNCT
fsr-3907	329	6	1993	1993	NUM
fsr-3907	329	7	)	)	PUNCT
fsr-3907	329	8	.	.	PUNCT
fsr-3907	330	1	factors	factor	NOUN
fsr-3907	330	2	affecting	affect	VERB
fsr-3907	330	3	retirement	retirement	NOUN
fsr-3907	330	4	income.monthly	income.monthly	NOUN
fsr-3907	330	5	labor	labor	NOUN
fsr-3907	330	6	review	review	NOUN
fsr-3907	330	7	,	,	PUNCT
fsr-3907	330	8	march	march	PROPN
fsr-3907	330	9	1993	1993	NUM
fsr-3907	330	10	,	,	PUNCT
fsr-3907	330	11	25–35	25–35	NUM
fsr-3907	330	12	.	.	PUNCT
fsr-3907	331	1	woerheide	woerheide	PROPN
fsr-3907	331	2	,	,	PUNCT
fsr-3907	331	3	w.	w.	PROPN
fsr-3907	331	4	,	,	PUNCT
fsr-3907	331	5	&	&	CCONJ
fsr-3907	331	6	fortner	fortner	PROPN
fsr-3907	331	7	,	,	PUNCT
fsr-3907	331	8	r.	r.	PROPN
fsr-3907	331	9	(	(	PUNCT
fsr-3907	331	10	1991	1991	NUM
fsr-3907	331	11	)	)	PUNCT
fsr-3907	331	12	.	.	PUNCT
fsr-3907	332	1	comparing	compare	VERB
fsr-3907	332	2	defined	define	VERB
fsr-3907	332	3	benefit	benefit	NOUN
fsr-3907	332	4	and	and	CCONJ
fsr-3907	332	5	defined	define	VERB
fsr-3907	332	6	contribution	contribution	NOUN
fsr-3907	332	7	pensions.journal	pensions.journal	ADJ
fsr-3907	332	8	of	of	ADP
fsr-3907	332	9	financial	financial	ADJ
fsr-3907	332	10	planning	planning	NOUN
fsr-3907	332	11	,	,	PUNCT
fsr-3907	332	12	4,42–49	4,42–49	PROPN
fsr-3907	332	13	.	.	PUNCT
fsr-3907	333	1	wyatt	wyatt	PROPN
fsr-3907	333	2	company	company	PROPN
fsr-3907	333	3	.	.	PUNCT
fsr-3907	334	1	(	(	PUNCT
fsr-3907	334	2	1981).the	1981).the	DET
fsr-3907	334	3	1981	1981	NUM
fsr-3907	334	4	survey	survey	NOUN
fsr-3907	334	5	of	of	ADP
fsr-3907	334	6	actuarial	actuarial	ADJ
fsr-3907	334	7	assumptions	assumption	NOUN
fsr-3907	334	8	and	and	CCONJ
fsr-3907	334	9	funding.washington	funding.washington	NUM
fsr-3907	334	10	,	,	PUNCT
fsr-3907	334	11	d.c	d.c	PROPN
fsr-3907	334	12	.	.	PUNCT
fsr-3907	334	13	:	:	PUNCT
fsr-3907	335	1	the	the	DET
fsr-3907	335	2	wyatt	wyatt	PROPN
fsr-3907	335	3	company	company	PROPN
fsr-3907	335	4	information	information	NOUN
fsr-3907	335	5	center	center	NOUN
fsr-3907	335	6	.	.	PUNCT
fsr-3907	336	1	31w	31w	NOUN
fsr-3907	336	2	.	.	PUNCT
fsr-3907	336	3	woerheide	woerheide	NOUN
fsr-3907	336	4	/	/	SYM
fsr-3907	336	5	financial	financial	ADJ
fsr-3907	336	6	services	service	NOUN
fsr-3907	336	7	review	review	VERB
fsr-3907	336	8	9	9	NUM
fsr-3907	336	9	(	(	PUNCT
fsr-3907	336	10	2000	2000	NUM
fsr-3907	336	11	)	)	PUNCT
fsr-3907	336	12	17–31	17–31	NUM