id	sid	tid	token	lemma	pos
fsr-3913	1	1	pii	pii	PROPN
fsr-3913	1	2	:	:	PUNCT
fsr-3913	1	3	s1057	s1057	NOUN
fsr-3913	1	4	-	-	PUNCT
fsr-3913	1	5	0810(00)00059	0810(00)00059	NOUN
fsr-3913	1	6	-	-	PUNCT
fsr-3913	1	7	7	7	NUM
fsr-3913	1	8	an	an	DET
fsr-3913	1	9	analysis	analysis	NOUN
fsr-3913	1	10	of	of	ADP
fsr-3913	1	11	the	the	DET
fsr-3913	1	12	medical	medical	ADJ
fsr-3913	1	13	savings	saving	NOUN
fsr-3913	1	14	account	account	NOUN
fsr-3913	1	15	as	as	ADP
fsr-3913	1	16	an	an	DET
fsr-3913	1	17	alternative	alternative	ADJ
fsr-3913	1	18	retirement	retirement	NOUN
fsr-3913	1	19	savings	saving	NOUN
fsr-3913	1	20	vehicle	vehicle	NOUN
fsr-3913	1	21	j.	j.	PROPN
fsr-3913	1	22	tim	tim	PROPN
fsr-3913	1	23	query*,1	query*,1	PROPN
fsr-3913	1	24	university	university	PROPN
fsr-3913	1	25	of	of	ADP
fsr-3913	1	26	georgia	georgia	PROPN
fsr-3913	1	27	,	,	PUNCT
fsr-3913	1	28	terry	terry	PROPN
fsr-3913	1	29	college	college	PROPN
fsr-3913	1	30	of	of	ADP
fsr-3913	1	31	business	business	NOUN
fsr-3913	1	32	,	,	PUNCT
fsr-3913	1	33	206	206	NUM
fsr-3913	1	34	brooks	brooks	PROPN
fsr-3913	1	35	hall	hall	PROPN
fsr-3913	1	36	,	,	PUNCT
fsr-3913	1	37	athens	athens	PROPN
fsr-3913	1	38	,	,	PUNCT
fsr-3913	1	39	ga	ga	PROPN
fsr-3913	1	40	30602	30602	NUM
fsr-3913	1	41	,	,	PUNCT
fsr-3913	1	42	usa	usa	PROPN
fsr-3913	1	43	abstract	abstract	ADJ
fsr-3913	1	44	personal	personal	ADJ
fsr-3913	1	45	savings	saving	NOUN
fsr-3913	1	46	as	as	ADP
fsr-3913	1	47	a	a	DET
fsr-3913	1	48	percentage	percentage	NOUN
fsr-3913	1	49	of	of	ADP
fsr-3913	1	50	disposable	disposable	ADJ
fsr-3913	1	51	income	income	NOUN
fsr-3913	1	52	have	have	AUX
fsr-3913	1	53	dropped	drop	VERB
fsr-3913	1	54	steadily	steadily	ADV
fsr-3913	1	55	since	since	SCONJ
fsr-3913	1	56	the	the	DET
fsr-3913	1	57	early	early	ADJ
fsr-3913	1	58	1980s	1980s	NUM
fsr-3913	1	59	.	.	PUNCT
fsr-3913	2	1	savings	saving	NOUN
fsr-3913	2	2	have	have	AUX
fsr-3913	2	3	continued	continue	VERB
fsr-3913	2	4	to	to	PART
fsr-3913	2	5	decline	decline	VERB
fsr-3913	2	6	in	in	ADP
fsr-3913	2	7	1999	1999	NUM
fsr-3913	2	8	,	,	PUNCT
fsr-3913	2	9	as	as	SCONJ
fsr-3913	2	10	the	the	DET
fsr-3913	2	11	savings	saving	NOUN
fsr-3913	2	12	rate	rate	NOUN
fsr-3913	2	13	—	—	PUNCT
fsr-3913	2	14	savings	saving	NOUN
fsr-3913	2	15	as	as	ADP
fsr-3913	2	16	a	a	DET
fsr-3913	2	17	percentage	percentage	NOUN
fsr-3913	2	18	of	of	ADP
fsr-3913	2	19	after	after	ADP
fsr-3913	2	20	-	-	PUNCT
fsr-3913	2	21	tax	tax	NOUN
fsr-3913	2	22	income	income	NOUN
fsr-3913	2	23	—	—	PUNCT
fsr-3913	2	24	dropped	drop	VERB
fsr-3913	2	25	to	to	ADP
fsr-3913	2	26	a	a	DET
fsr-3913	2	27	record	record	NOUN
fsr-3913	2	28	low	low	NOUN
fsr-3913	2	29	of	of	ADP
fsr-3913	2	30	minus	minus	ADP
fsr-3913	2	31	0.7	0.7	NUM
fsr-3913	2	32	%	%	NOUN
fsr-3913	2	33	in	in	ADP
fsr-3913	2	34	april	april	PROPN
fsr-3913	2	35	1999	1999	NUM
fsr-3913	2	36	,	,	PUNCT
fsr-3913	2	37	according	accord	VERB
fsr-3913	2	38	to	to	ADP
fsr-3913	2	39	the	the	DET
fsr-3913	2	40	department	department	PROPN
fsr-3913	2	41	of	of	ADP
fsr-3913	2	42	commerce	commerce	PROPN
fsr-3913	2	43	.	.	PUNCT
fsr-3913	3	1	the	the	DET
fsr-3913	3	2	study	study	NOUN
fsr-3913	3	3	finds	find	VERB
fsr-3913	3	4	that	that	SCONJ
fsr-3913	3	5	msa	msa	NOUN
fsr-3913	3	6	-	-	PUNCT
fsr-3913	3	7	type	type	NOUN
fsr-3913	3	8	accounts	account	NOUN
fsr-3913	3	9	are	be	AUX
fsr-3913	3	10	a	a	DET
fsr-3913	3	11	viable	viable	ADJ
fsr-3913	3	12	supplement	supplement	NOUN
fsr-3913	3	13	to	to	ADP
fsr-3913	3	14	retirement	retirement	NOUN
fsr-3913	3	15	savings	saving	NOUN
fsr-3913	3	16	,	,	PUNCT
fsr-3913	3	17	but	but	CCONJ
fsr-3913	3	18	should	should	AUX
fsr-3913	3	19	not	not	PART
fsr-3913	3	20	be	be	AUX
fsr-3913	3	21	used	use	VERB
fsr-3913	3	22	as	as	ADP
fsr-3913	3	23	a	a	DET
fsr-3913	3	24	replacement	replacement	NOUN
fsr-3913	3	25	for	for	ADP
fsr-3913	3	26	existing	exist	VERB
fsr-3913	3	27	retirement	retirement	NOUN
fsr-3913	3	28	alternatives	alternative	NOUN
fsr-3913	3	29	given	give	VERB
fsr-3913	3	30	their	their	PRON
fsr-3913	3	31	current	current	ADJ
fsr-3913	3	32	structure	structure	NOUN
fsr-3913	3	33	.	.	PUNCT
fsr-3913	4	1	results	result	NOUN
fsr-3913	4	2	show	show	VERB
fsr-3913	4	3	that	that	SCONJ
fsr-3913	4	4	future	future	ADJ
fsr-3913	4	5	health	health	NOUN
fsr-3913	4	6	care	care	NOUN
fsr-3913	4	7	expenditures	expenditure	NOUN
fsr-3913	4	8	are	be	AUX
fsr-3913	4	9	an	an	DET
fsr-3913	4	10	important	important	ADJ
fsr-3913	4	11	factor	factor	NOUN
fsr-3913	4	12	in	in	ADP
fsr-3913	4	13	the	the	DET
fsr-3913	4	14	success	success	NOUN
fsr-3913	4	15	or	or	CCONJ
fsr-3913	4	16	failure	failure	NOUN
fsr-3913	4	17	of	of	ADP
fsr-3913	4	18	msas	msa	NOUN
fsr-3913	4	19	as	as	ADP
fsr-3913	4	20	supplemental	supplemental	ADJ
fsr-3913	4	21	retirement	retirement	NOUN
fsr-3913	4	22	accounts	account	NOUN
fsr-3913	4	23	.	.	PUNCT
fsr-3913	5	1	medical	medical	ADJ
fsr-3913	5	2	savings	saving	NOUN
fsr-3913	5	3	accounts	account	NOUN
fsr-3913	5	4	are	be	AUX
fsr-3913	5	5	currently	currently	ADV
fsr-3913	5	6	eligible	eligible	ADJ
fsr-3913	5	7	for	for	ADP
fsr-3913	5	8	long	long	ADJ
fsr-3913	5	9	-	-	PUNCT
fsr-3913	5	10	term	term	NOUN
fsr-3913	5	11	care	care	NOUN
fsr-3913	5	12	expenses	expense	NOUN
fsr-3913	5	13	,	,	PUNCT
fsr-3913	5	14	and	and	CCONJ
fsr-3913	5	15	to	to	ADP
fsr-3913	5	16	the	the	DET
fsr-3913	5	17	extent	extent	NOUN
fsr-3913	5	18	that	that	SCONJ
fsr-3913	5	19	such	such	ADJ
fsr-3913	5	20	expenses	expense	NOUN
fsr-3913	5	21	occur	occur	VERB
fsr-3913	5	22	during	during	ADP
fsr-3913	5	23	retirement	retirement	NOUN
fsr-3913	5	24	,	,	PUNCT
fsr-3913	5	25	msa	msa	PROPN
fsr-3913	5	26	balances	balance	NOUN
fsr-3913	5	27	could	could	AUX
fsr-3913	5	28	be	be	AUX
fsr-3913	5	29	used	use	VERB
fsr-3913	5	30	to	to	PART
fsr-3913	5	31	pay	pay	VERB
fsr-3913	5	32	for	for	ADP
fsr-3913	5	33	retirement	retirement	NOUN
fsr-3913	5	34	expenses	expense	NOUN
fsr-3913	5	35	.	.	PUNCT
fsr-3913	6	1	in	in	ADP
fsr-3913	6	2	that	that	DET
fsr-3913	6	3	respect	respect	NOUN
fsr-3913	6	4	the	the	DET
fsr-3913	6	5	accounts	account	NOUN
fsr-3913	6	6	already	already	ADV
fsr-3913	6	7	capture	capture	VERB
fsr-3913	6	8	the	the	DET
fsr-3913	6	9	characteristics	characteristic	NOUN
fsr-3913	6	10	of	of	ADP
fsr-3913	6	11	a	a	DET
fsr-3913	6	12	retirement	retirement	NOUN
fsr-3913	6	13	savings	saving	NOUN
fsr-3913	6	14	account	account	NOUN
fsr-3913	6	15	.	.	PUNCT
fsr-3913	7	1	a	a	DET
fsr-3913	7	2	comparison	comparison	NOUN
fsr-3913	7	3	of	of	ADP
fsr-3913	7	4	the	the	DET
fsr-3913	7	5	roth	roth	PROPN
fsr-3913	7	6	ira	ira	PROPN
fsr-3913	7	7	with	with	ADP
fsr-3913	7	8	the	the	DET
fsr-3913	7	9	msa	msa	PROPN
fsr-3913	7	10	as	as	SCONJ
fsr-3913	7	11	defined	define	VERB
fsr-3913	7	12	by	by	ADP
fsr-3913	7	13	the	the	DET
fsr-3913	7	14	1996	1996	NUM
fsr-3913	7	15	hipaa	hipaa	NOUN
fsr-3913	7	16	legislation	legislation	NOUN
fsr-3913	7	17	is	be	AUX
fsr-3913	7	18	also	also	ADV
fsr-3913	7	19	conducted	conduct	VERB
fsr-3913	7	20	.	.	PUNCT
fsr-3913	8	1	©	©	ADP
fsr-3913	8	2	2000	2000	NUM
fsr-3913	8	3	elsevier	elsevier	PROPN
fsr-3913	8	4	science	science	PROPN
fsr-3913	8	5	inc	inc	PROPN
fsr-3913	8	6	.	.	PUNCT
fsr-3913	9	1	all	all	DET
fsr-3913	9	2	rights	right	NOUN
fsr-3913	9	3	reserved	reserve	VERB
fsr-3913	9	4	.	.	PUNCT
fsr-3913	10	1	1	1	X
fsr-3913	10	2	.	.	X
fsr-3913	10	3	introduction	introduction	NOUN
fsr-3913	10	4	personal	personal	ADJ
fsr-3913	10	5	savings	saving	NOUN
fsr-3913	10	6	as	as	ADP
fsr-3913	10	7	a	a	DET
fsr-3913	10	8	percentage	percentage	NOUN
fsr-3913	10	9	of	of	ADP
fsr-3913	10	10	disposable	disposable	ADJ
fsr-3913	10	11	income	income	NOUN
fsr-3913	10	12	have	have	AUX
fsr-3913	10	13	dropped	drop	VERB
fsr-3913	10	14	steadily	steadily	ADV
fsr-3913	10	15	since	since	SCONJ
fsr-3913	10	16	the	the	DET
fsr-3913	10	17	early	early	ADJ
fsr-3913	10	18	1980s	1980s	NUM
fsr-3913	10	19	.	.	PUNCT
fsr-3913	11	1	in	in	ADP
fsr-3913	11	2	1997	1997	NUM
fsr-3913	11	3	,	,	PUNCT
fsr-3913	11	4	the	the	DET
fsr-3913	11	5	savings	saving	NOUN
fsr-3913	11	6	rate	rate	NOUN
fsr-3913	11	7	by	by	ADP
fsr-3913	11	8	this	this	DET
fsr-3913	11	9	measure	measure	NOUN
fsr-3913	11	10	stood	stand	VERB
fsr-3913	11	11	at	at	ADP
fsr-3913	11	12	less	less	ADJ
fsr-3913	11	13	than	than	ADP
fsr-3913	11	14	four	four	NUM
fsr-3913	11	15	percent	percent	NOUN
fsr-3913	11	16	—	—	PUNCT
fsr-3913	11	17	the	the	DET
fsr-3913	11	18	lowest	low	ADJ
fsr-3913	11	19	rate	rate	NOUN
fsr-3913	11	20	in	in	ADP
fsr-3913	11	21	59	59	NUM
fsr-3913	11	22	years	year	NOUN
fsr-3913	11	23	.	.	PUNCT
fsr-3913	12	1	research	research	NOUN
fsr-3913	12	2	for	for	ADP
fsr-3913	12	3	merrill	merrill	PROPN
fsr-3913	12	4	lynch	lynch	PROPN
fsr-3913	12	5	’s	’s	PART
fsr-3913	12	6	annual	annual	ADJ
fsr-3913	12	7	baby	baby	NOUN
fsr-3913	12	8	boom	boom	NOUN
fsr-3913	12	9	retirement	retirement	NOUN
fsr-3913	12	10	index	index	NOUN
fsr-3913	12	11	has	have	AUX
fsr-3913	12	12	consistently	consistently	ADV
fsr-3913	12	13	shown	show	VERB
fsr-3913	12	14	that	that	SCONJ
fsr-3913	12	15	the	the	DET
fsr-3913	12	16	baby	baby	NOUN
fsr-3913	12	17	boomer	boomer	NOUN
fsr-3913	12	18	generation	generation	NOUN
fsr-3913	12	19	has	have	AUX
fsr-3913	12	20	fallen	fall	VERB
fsr-3913	12	21	as	as	ADV
fsr-3913	12	22	much	much	ADJ
fsr-3913	12	23	as	as	ADP
fsr-3913	12	24	two	two	NUM
fsr-3913	12	25	-	-	PUNCT
fsr-3913	12	26	thirds	third	NOUN
fsr-3913	12	27	*	*	PUNCT
fsr-3913	12	28	tel	tel	PROPN
fsr-3913	12	29	.	.	PUNCT
fsr-3913	12	30	:	:	PUNCT
fsr-3913	13	1	11	11	NUM
fsr-3913	13	2	-	-	SYM
fsr-3913	13	3	706	706	NUM
fsr-3913	13	4	-	-	PUNCT
fsr-3913	13	5	542	542	NUM
fsr-3913	13	6	-	-	PUNCT
fsr-3913	13	7	4290	4290	NUM
fsr-3913	13	8	;	;	PUNCT
fsr-3913	13	9	fax:11	fax:11	NOUN
fsr-3913	13	10	-	-	PUNCT
fsr-3913	13	11	706	706	NUM
fsr-3913	13	12	-	-	PUNCT
fsr-3913	13	13	542	542	NUM
fsr-3913	13	14	-	-	PUNCT
fsr-3913	13	15	4295	4295	NUM
fsr-3913	13	16	.	.	PUNCT
fsr-3913	14	1	e	e	X
fsr-3913	14	2	-	-	NOUN
fsr-3913	14	3	mail	mail	NOUN
fsr-3913	14	4	addressess:jtq@arches.uga.edu	addressess:jtq@arches.uga.edu	PART
fsr-3913	14	5	(	(	PUNCT
fsr-3913	14	6	j.t	j.t	PROPN
fsr-3913	14	7	.	.	PROPN
fsr-3913	14	8	query	query	PROPN
fsr-3913	14	9	)	)	PUNCT
fsr-3913	14	10	,	,	PUNCT
fsr-3913	14	11	tquery@titan.iwu.edu	tquery@titan.iwu.edu	PROPN
fsr-3913	14	12	(	(	PUNCT
fsr-3913	14	13	j.t	j.t	PROPN
fsr-3913	14	14	.	.	PROPN
fsr-3913	14	15	query	query	PROPN
fsr-3913	14	16	)	)	PUNCT
fsr-3913	14	17	.	.	PUNCT
fsr-3913	15	1	1	1	NUM
fsr-3913	15	2	illinois	illinois	PROPN
fsr-3913	15	3	wesleyan	wesleyan	PROPN
fsr-3913	15	4	university	university	PROPN
fsr-3913	15	5	,	,	PUNCT
fsr-3913	15	6	department	department	NOUN
fsr-3913	15	7	of	of	ADP
fsr-3913	15	8	business	business	PROPN
fsr-3913	15	9	administration	administration	PROPN
fsr-3913	15	10	,	,	PUNCT
fsr-3913	15	11	301	301	NUM
fsr-3913	15	12	e.	e.	PROPN
fsr-3913	15	13	beecher	beecher	PROPN
fsr-3913	15	14	street	street	PROPN
fsr-3913	15	15	,	,	PUNCT
fsr-3913	15	16	324cla	324cla	NUM
fsr-3913	15	17	,	,	PUNCT
fsr-3913	15	18	bloomington	bloomington	PROPN
fsr-3913	15	19	,	,	PUNCT
fsr-3913	15	20	il	il	PROPN
fsr-3913	15	21	61702	61702	NUM
fsr-3913	15	22	.	.	PUNCT
fsr-3913	16	1	financial	financial	ADJ
fsr-3913	16	2	services	service	NOUN
fsr-3913	16	3	review	review	VERB
fsr-3913	16	4	9	9	NUM
fsr-3913	16	5	(	(	PUNCT
fsr-3913	16	6	2000	2000	NUM
fsr-3913	16	7	)	)	PUNCT
fsr-3913	16	8	107–123	107–123	NUM
fsr-3913	16	9	1057	1057	NUM
fsr-3913	16	10	-	-	SYM
fsr-3913	16	11	0810/00/$	0810/00/$	NUM
fsr-3913	16	12	–	–	PUNCT
fsr-3913	16	13	see	see	VERB
fsr-3913	16	14	front	front	ADJ
fsr-3913	16	15	matter	matter	NOUN
fsr-3913	17	1	©	©	PROPN
fsr-3913	17	2	2000	2000	NUM
fsr-3913	17	3	elsevier	elsevier	PROPN
fsr-3913	17	4	science	science	PROPN
fsr-3913	17	5	inc	inc	PROPN
fsr-3913	17	6	.	.	PUNCT
fsr-3913	18	1	all	all	DET
fsr-3913	18	2	rights	right	NOUN
fsr-3913	18	3	reserved	reserve	VERB
fsr-3913	18	4	.	.	PUNCT
fsr-3913	19	1	pii	pii	NOUN
fsr-3913	19	2	:	:	PUNCT
fsr-3913	19	3	s1057	s1057	NOUN
fsr-3913	19	4	-	-	PUNCT
fsr-3913	19	5	0810(00)00059	0810(00)00059	NOUN
fsr-3913	19	6	-	-	PUNCT
fsr-3913	19	7	7	7	NUM
fsr-3913	19	8	behind	behind	ADP
fsr-3913	19	9	the	the	DET
fsr-3913	19	10	rate	rate	NOUN
fsr-3913	19	11	of	of	ADP
fsr-3913	19	12	savings	saving	NOUN
fsr-3913	19	13	that	that	PRON
fsr-3913	19	14	they	they	PRON
fsr-3913	19	15	need	need	VERB
fsr-3913	19	16	to	to	PART
fsr-3913	19	17	maintain	maintain	VERB
fsr-3913	19	18	their	their	PRON
fsr-3913	19	19	current	current	ADJ
fsr-3913	19	20	standard	standard	NOUN
fsr-3913	19	21	of	of	ADP
fsr-3913	19	22	living	live	VERB
fsr-3913	19	23	in	in	ADP
fsr-3913	19	24	retirement	retirement	NOUN
fsr-3913	19	25	.	.	PUNCT
fsr-3913	20	1	a	a	DET
fsr-3913	20	2	1995	1995	NUM
fsr-3913	20	3	kpmg	kpmg	PROPN
fsr-3913	20	4	survey	survey	NOUN
fsr-3913	20	5	of	of	ADP
fsr-3913	20	6	1,183	1,183	NUM
fsr-3913	20	7	employers	employer	NOUN
fsr-3913	20	8	found	find	VERB
fsr-3913	20	9	that	that	SCONJ
fsr-3913	20	10	employees	employee	NOUN
fsr-3913	20	11	contribute	contribute	VERB
fsr-3913	20	12	only	only	ADV
fsr-3913	20	13	about	about	ADV
fsr-3913	20	14	one	one	NUM
fsr-3913	20	15	-	-	PUNCT
fsr-3913	20	16	third	third	NOUN
fsr-3913	20	17	of	of	ADP
fsr-3913	20	18	the	the	DET
fsr-3913	20	19	amount	amount	NOUN
fsr-3913	20	20	they	they	PRON
fsr-3913	20	21	are	be	AUX
fsr-3913	20	22	eligible	eligible	ADJ
fsr-3913	20	23	to	to	PART
fsr-3913	20	24	put	put	VERB
fsr-3913	20	25	into	into	ADP
fsr-3913	20	26	their	their	PRON
fsr-3913	20	27	401(k	401(k	NOUN
fsr-3913	20	28	)	)	PUNCT
fsr-3913	20	29	plans	plan	NOUN
fsr-3913	20	30	.	.	PUNCT
fsr-3913	21	1	savings	saving	NOUN
fsr-3913	21	2	have	have	AUX
fsr-3913	21	3	continued	continue	VERB
fsr-3913	21	4	to	to	PART
fsr-3913	21	5	decline	decline	VERB
fsr-3913	21	6	in	in	ADP
fsr-3913	21	7	1999	1999	NUM
fsr-3913	21	8	,	,	PUNCT
fsr-3913	21	9	as	as	SCONJ
fsr-3913	21	10	the	the	DET
fsr-3913	21	11	savings	saving	NOUN
fsr-3913	21	12	rate	rate	NOUN
fsr-3913	21	13	—	—	PUNCT
fsr-3913	21	14	savings	saving	NOUN
fsr-3913	21	15	as	as	ADP
fsr-3913	21	16	a	a	DET
fsr-3913	21	17	percentage	percentage	NOUN
fsr-3913	21	18	of	of	ADP
fsr-3913	21	19	after	after	ADP
fsr-3913	21	20	-	-	PUNCT
fsr-3913	21	21	tax	tax	NOUN
fsr-3913	21	22	income	income	NOUN
fsr-3913	21	23	—	—	PUNCT
fsr-3913	21	24	dropped	drop	VERB
fsr-3913	21	25	to	to	ADP
fsr-3913	21	26	a	a	DET
fsr-3913	21	27	record	record	NOUN
fsr-3913	21	28	low	low	NOUN
fsr-3913	21	29	of	of	ADP
fsr-3913	21	30	minus	minus	ADP
fsr-3913	21	31	0.7	0.7	NUM
fsr-3913	21	32	%	%	NOUN
fsr-3913	21	33	in	in	ADP
fsr-3913	21	34	april	april	PROPN
fsr-3913	21	35	,	,	PUNCT
fsr-3913	21	36	according	accord	VERB
fsr-3913	21	37	to	to	ADP
fsr-3913	21	38	the	the	DET
fsr-3913	21	39	department	department	PROPN
fsr-3913	21	40	of	of	ADP
fsr-3913	21	41	commerce	commerce	PROPN
fsr-3913	21	42	.	.	PUNCT
fsr-3913	22	1	savings	saving	NOUN
fsr-3913	22	2	were	be	AUX
fsr-3913	22	3	in	in	ADP
fsr-3913	22	4	negative	negative	ADJ
fsr-3913	22	5	territory	territory	NOUN
fsr-3913	22	6	for	for	ADP
fsr-3913	22	7	five	five	NUM
fsr-3913	22	8	of	of	ADP
fsr-3913	22	9	the	the	DET
fsr-3913	22	10	previous	previous	ADJ
fsr-3913	22	11	six	six	NUM
fsr-3913	22	12	months	month	NOUN
fsr-3913	22	13	.	.	PUNCT
fsr-3913	23	1	even	even	ADV
fsr-3913	23	2	among	among	ADP
fsr-3913	23	3	those	those	PRON
fsr-3913	23	4	who	who	PRON
fsr-3913	23	5	do	do	AUX
fsr-3913	23	6	participate	participate	VERB
fsr-3913	23	7	in	in	ADP
fsr-3913	23	8	retirement	retirement	NOUN
fsr-3913	23	9	savings	saving	NOUN
fsr-3913	23	10	there	there	PRON
fsr-3913	23	11	is	be	VERB
fsr-3913	23	12	a	a	DET
fsr-3913	23	13	tendency	tendency	NOUN
fsr-3913	23	14	to	to	PART
fsr-3913	23	15	be	be	AUX
fsr-3913	23	16	exceedingly	exceedingly	ADV
fsr-3913	23	17	cautious	cautious	ADJ
fsr-3913	23	18	in	in	ADP
fsr-3913	23	19	their	their	PRON
fsr-3913	23	20	investment	investment	NOUN
fsr-3913	23	21	choices	choice	NOUN
fsr-3913	23	22	.	.	PUNCT
fsr-3913	24	1	as	as	SCONJ
fsr-3913	24	2	demonstrated	demonstrate	VERB
fsr-3913	24	3	by	by	ADP
fsr-3913	24	4	bajtelsmit	bajtelsmit	NOUN
fsr-3913	24	5	(	(	PUNCT
fsr-3913	24	6	1996	1996	NUM
fsr-3913	24	7	)	)	PUNCT
fsr-3913	24	8	,	,	PUNCT
fsr-3913	24	9	overly	overly	ADV
fsr-3913	24	10	conservative	conservative	ADJ
fsr-3913	24	11	pension	pension	NOUN
fsr-3913	24	12	investments	investment	NOUN
fsr-3913	24	13	by	by	ADP
fsr-3913	24	14	plan	plan	NOUN
fsr-3913	24	15	participants	participant	NOUN
fsr-3913	24	16	could	could	AUX
fsr-3913	24	17	have	have	VERB
fsr-3913	24	18	extreme	extreme	ADJ
fsr-3913	24	19	consequences	consequence	NOUN
fsr-3913	24	20	for	for	ADP
fsr-3913	24	21	retirement	retirement	NOUN
fsr-3913	24	22	income	income	NOUN
fsr-3913	24	23	security	security	NOUN
fsr-3913	24	24	.	.	PUNCT
fsr-3913	25	1	many	many	ADJ
fsr-3913	25	2	individuals	individual	NOUN
fsr-3913	25	3	and	and	CCONJ
fsr-3913	25	4	financial	financial	ADJ
fsr-3913	25	5	advisors	advisor	NOUN
fsr-3913	25	6	are	be	AUX
fsr-3913	25	7	re	re	VERB
fsr-3913	25	8	-	-	VERB
fsr-3913	25	9	examining	examine	VERB
fsr-3913	25	10	the	the	DET
fsr-3913	25	11	medical	medical	ADJ
fsr-3913	25	12	savings	saving	NOUN
fsr-3913	25	13	account	account	VERB
fsr-3913	25	14	for	for	ADP
fsr-3913	25	15	its	its	PRON
fsr-3913	25	16	potential	potential	ADJ
fsr-3913	25	17	role	role	NOUN
fsr-3913	25	18	as	as	ADP
fsr-3913	25	19	an	an	DET
fsr-3913	25	20	alternative	alternative	ADJ
fsr-3913	25	21	savings	saving	NOUN
fsr-3913	25	22	vehicle	vehicle	NOUN
fsr-3913	25	23	.	.	PUNCT
fsr-3913	26	1	federal	federal	ADJ
fsr-3913	26	2	guidelines	guideline	NOUN
fsr-3913	26	3	state	state	NOUN
fsr-3913	26	4	that	that	SCONJ
fsr-3913	26	5	an	an	DET
fsr-3913	26	6	msa	msa	PROPN
fsr-3913	26	7	account	account	NOUN
fsr-3913	26	8	-	-	PUNCT
fsr-3913	26	9	holder	holder	NOUN
fsr-3913	26	10	can	can	AUX
fsr-3913	26	11	use	use	VERB
fsr-3913	26	12	msa	msa	PROPN
fsr-3913	26	13	funds	fund	NOUN
fsr-3913	26	14	for	for	ADP
fsr-3913	26	15	certain	certain	ADJ
fsr-3913	26	16	medical	medical	ADJ
fsr-3913	26	17	expenses	expense	NOUN
fsr-3913	26	18	,	,	PUNCT
fsr-3913	26	19	but	but	CCONJ
fsr-3913	26	20	it	it	PRON
fsr-3913	26	21	is	be	AUX
fsr-3913	26	22	not	not	PART
fsr-3913	26	23	required	require	VERB
fsr-3913	26	24	.	.	PUNCT
fsr-3913	27	1	medical	medical	ADJ
fsr-3913	27	2	bills	bill	NOUN
fsr-3913	27	3	can	can	AUX
fsr-3913	27	4	be	be	AUX
fsr-3913	27	5	paid	pay	VERB
fsr-3913	27	6	with	with	ADP
fsr-3913	27	7	money	money	NOUN
fsr-3913	27	8	from	from	ADP
fsr-3913	27	9	some	some	DET
fsr-3913	27	10	other	other	ADJ
fsr-3913	27	11	account	account	NOUN
fsr-3913	27	12	(	(	PUNCT
fsr-3913	27	13	if	if	SCONJ
fsr-3913	27	14	available	available	ADJ
fsr-3913	27	15	)	)	PUNCT
fsr-3913	27	16	without	without	ADP
fsr-3913	27	17	touching	touch	VERB
fsr-3913	27	18	the	the	DET
fsr-3913	27	19	funds	fund	NOUN
fsr-3913	27	20	in	in	ADP
fsr-3913	27	21	the	the	DET
fsr-3913	27	22	msa	msa	PROPN
fsr-3913	27	23	.	.	PUNCT
fsr-3913	28	1	early	early	ADJ
fsr-3913	28	2	indications	indication	NOUN
fsr-3913	28	3	suggest	suggest	VERB
fsr-3913	28	4	that	that	SCONJ
fsr-3913	28	5	many	many	ADJ
fsr-3913	28	6	msa	msa	PROPN
fsr-3913	28	7	owners	owner	NOUN
fsr-3913	28	8	may	may	AUX
fsr-3913	28	9	be	be	AUX
fsr-3913	28	10	exercising	exercise	VERB
fsr-3913	28	11	that	that	DET
fsr-3913	28	12	option	option	NOUN
fsr-3913	28	13	.	.	PUNCT
fsr-3913	29	1	medical	medical	ADJ
fsr-3913	29	2	savings	saving	NOUN
fsr-3913	29	3	accounts	account	NOUN
fsr-3913	29	4	are	be	AUX
fsr-3913	29	5	currently	currently	ADV
fsr-3913	29	6	eligible	eligible	ADJ
fsr-3913	29	7	for	for	ADP
fsr-3913	29	8	long	long	ADJ
fsr-3913	29	9	-	-	PUNCT
fsr-3913	29	10	term	term	NOUN
fsr-3913	29	11	care	care	NOUN
fsr-3913	29	12	expenses	expense	NOUN
fsr-3913	29	13	,	,	PUNCT
fsr-3913	29	14	and	and	CCONJ
fsr-3913	29	15	to	to	ADP
fsr-3913	29	16	the	the	DET
fsr-3913	29	17	extent	extent	NOUN
fsr-3913	29	18	that	that	SCONJ
fsr-3913	29	19	such	such	ADJ
fsr-3913	29	20	expenses	expense	NOUN
fsr-3913	29	21	occur	occur	VERB
fsr-3913	29	22	during	during	ADP
fsr-3913	29	23	retirement	retirement	NOUN
fsr-3913	29	24	,	,	PUNCT
fsr-3913	29	25	msa	msa	PROPN
fsr-3913	29	26	balances	balance	NOUN
fsr-3913	29	27	could	could	AUX
fsr-3913	29	28	be	be	AUX
fsr-3913	29	29	used	use	VERB
fsr-3913	29	30	to	to	PART
fsr-3913	29	31	pay	pay	VERB
fsr-3913	29	32	for	for	ADP
fsr-3913	29	33	retirement	retirement	NOUN
fsr-3913	29	34	expenses	expense	NOUN
fsr-3913	29	35	.	.	PUNCT
fsr-3913	30	1	in	in	ADP
fsr-3913	30	2	that	that	DET
fsr-3913	30	3	respect	respect	NOUN
fsr-3913	30	4	the	the	DET
fsr-3913	30	5	accounts	account	NOUN
fsr-3913	30	6	already	already	ADV
fsr-3913	30	7	capture	capture	VERB
fsr-3913	30	8	the	the	DET
fsr-3913	30	9	characteristics	characteristic	NOUN
fsr-3913	30	10	of	of	ADP
fsr-3913	30	11	a	a	DET
fsr-3913	30	12	retirement	retirement	NOUN
fsr-3913	30	13	savings	saving	NOUN
fsr-3913	30	14	account	account	NOUN
fsr-3913	30	15	.	.	PUNCT
fsr-3913	31	1	this	this	DET
fsr-3913	31	2	paper	paper	NOUN
fsr-3913	31	3	examines	examine	VERB
fsr-3913	31	4	the	the	DET
fsr-3913	31	5	feasibility	feasibility	NOUN
fsr-3913	31	6	of	of	ADP
fsr-3913	31	7	medical	medical	ADJ
fsr-3913	31	8	savings	saving	NOUN
fsr-3913	31	9	accounts	account	NOUN
fsr-3913	31	10	as	as	ADP
fsr-3913	31	11	a	a	DET
fsr-3913	31	12	practical	practical	ADJ
fsr-3913	31	13	savings	saving	NOUN
fsr-3913	31	14	opportunity	opportunity	NOUN
fsr-3913	31	15	.	.	PUNCT
fsr-3913	32	1	the	the	DET
fsr-3913	32	2	numerical	numerical	ADJ
fsr-3913	32	3	analysis	analysis	NOUN
fsr-3913	32	4	is	be	AUX
fsr-3913	32	5	a	a	DET
fsr-3913	32	6	refinement	refinement	NOUN
fsr-3913	32	7	of	of	ADP
fsr-3913	32	8	previous	previous	ADJ
fsr-3913	32	9	simulations	simulation	NOUN
fsr-3913	32	10	in	in	ADP
fsr-3913	32	11	a	a	DET
fsr-3913	32	12	number	number	NOUN
fsr-3913	32	13	of	of	ADP
fsr-3913	32	14	areas	area	NOUN
fsr-3913	32	15	(	(	PUNCT
fsr-3913	32	16	see	see	VERB
fsr-3913	32	17	jensen	jensen	PROPN
fsr-3913	32	18	and	and	CCONJ
fsr-3913	32	19	morlock	morlock	PROPN
fsr-3913	32	20	,	,	PUNCT
fsr-3913	32	21	1994	1994	NUM
fsr-3913	32	22	,	,	PUNCT
fsr-3913	32	23	bond	bond	NOUN
fsr-3913	32	24	et	et	PROPN
fsr-3913	32	25	al	al	PROPN
fsr-3913	32	26	.	.	PROPN
fsr-3913	32	27	,	,	PUNCT
fsr-3913	32	28	1996	1996	NUM
fsr-3913	32	29	)	)	PUNCT
fsr-3913	32	30	.	.	PUNCT
fsr-3913	33	1	rates	rate	NOUN
fsr-3913	33	2	used	use	VERB
fsr-3913	33	3	for	for	ADP
fsr-3913	33	4	inflation	inflation	NOUN
fsr-3913	33	5	,	,	PUNCT
fsr-3913	33	6	stock	stock	NOUN
fsr-3913	33	7	returns	return	NOUN
fsr-3913	33	8	,	,	PUNCT
fsr-3913	33	9	and	and	CCONJ
fsr-3913	33	10	yields	yield	NOUN
fsr-3913	33	11	on	on	ADP
fsr-3913	33	12	bills	bill	NOUN
fsr-3913	33	13	are	be	AUX
fsr-3913	33	14	based	base	VERB
fsr-3913	33	15	on	on	ADP
fsr-3913	33	16	forecasts	forecast	NOUN
fsr-3913	33	17	by	by	ADP
fsr-3913	33	18	ibbotson	ibbotson	PROPN
fsr-3913	33	19	and	and	CCONJ
fsr-3913	33	20	associates	associate	NOUN
fsr-3913	33	21	for	for	ADP
fsr-3913	33	22	the	the	DET
fsr-3913	33	23	years	year	NOUN
fsr-3913	33	24	1999–2025	1999–2025	NUM
fsr-3913	33	25	.	.	PUNCT
fsr-3913	34	1	taxable	taxable	ADJ
fsr-3913	34	2	and	and	CCONJ
fsr-3913	34	3	tax	tax	NOUN
fsr-3913	34	4	-	-	PUNCT
fsr-3913	34	5	deferred	defer	VERB
fsr-3913	34	6	growth	growth	NOUN
fsr-3913	34	7	are	be	AUX
fsr-3913	34	8	computed	compute	VERB
fsr-3913	34	9	and	and	CCONJ
fsr-3913	34	10	contrasted	contrast	VERB
fsr-3913	34	11	.	.	PUNCT
fsr-3913	35	1	the	the	DET
fsr-3913	35	2	composition	composition	NOUN
fsr-3913	35	3	of	of	ADP
fsr-3913	35	4	assumed	assume	VERB
fsr-3913	35	5	investments	investment	NOUN
fsr-3913	35	6	in	in	ADP
fsr-3913	35	7	the	the	DET
fsr-3913	35	8	msa	msa	PROPN
fsr-3913	35	9	more	more	ADV
fsr-3913	35	10	closely	closely	ADV
fsr-3913	35	11	emulate	emulate	VERB
fsr-3913	35	12	actual	actual	ADJ
fsr-3913	35	13	practice	practice	NOUN
fsr-3913	35	14	than	than	SCONJ
fsr-3913	35	15	do	do	VERB
fsr-3913	35	16	prior	prior	ADV
fsr-3913	35	17	related	related	ADJ
fsr-3913	35	18	studies	study	NOUN
fsr-3913	35	19	,	,	PUNCT
fsr-3913	35	20	and	and	CCONJ
fsr-3913	35	21	claims	claim	VERB
fsr-3913	35	22	scenarios	scenario	NOUN
fsr-3913	35	23	are	be	AUX
fsr-3913	35	24	based	base	VERB
fsr-3913	35	25	on	on	ADP
fsr-3913	35	26	an	an	DET
fsr-3913	35	27	extensive	extensive	ADJ
fsr-3913	35	28	national	national	ADJ
fsr-3913	35	29	bureau	bureau	NOUN
fsr-3913	35	30	of	of	ADP
fsr-3913	35	31	economic	economic	ADJ
fsr-3913	35	32	research	research	NOUN
fsr-3913	35	33	study	study	NOUN
fsr-3913	35	34	.	.	PUNCT
fsr-3913	36	1	also	also	ADV
fsr-3913	36	2	,	,	PUNCT
fsr-3913	36	3	the	the	DET
fsr-3913	36	4	maximum	maximum	ADJ
fsr-3913	36	5	allowable	allowable	ADJ
fsr-3913	36	6	contribution	contribution	NOUN
fsr-3913	36	7	is	be	AUX
fsr-3913	36	8	indexed	index	VERB
fsr-3913	36	9	in	in	ADP
fsr-3913	36	10	order	order	NOUN
fsr-3913	36	11	to	to	PART
fsr-3913	36	12	align	align	VERB
fsr-3913	36	13	the	the	DET
fsr-3913	36	14	amounts	amount	NOUN
fsr-3913	36	15	more	more	ADV
fsr-3913	36	16	closely	closely	ADV
fsr-3913	36	17	with	with	ADP
fsr-3913	36	18	the	the	DET
fsr-3913	36	19	parameters	parameter	NOUN
fsr-3913	36	20	found	find	VERB
fsr-3913	36	21	in	in	ADP
fsr-3913	36	22	the	the	DET
fsr-3913	36	23	1996	1996	NUM
fsr-3913	36	24	health	health	NOUN
fsr-3913	36	25	insurance	insurance	NOUN
fsr-3913	36	26	portability	portability	NOUN
fsr-3913	36	27	and	and	CCONJ
fsr-3913	36	28	accountability	accountability	NOUN
fsr-3913	36	29	act	act	NOUN
fsr-3913	36	30	(	(	PUNCT
fsr-3913	36	31	hipaa	hipaa	PROPN
fsr-3913	36	32	)	)	PUNCT
fsr-3913	36	33	pilot	pilot	NOUN
fsr-3913	36	34	program	program	NOUN
fsr-3913	36	35	.	.	PUNCT
fsr-3913	37	1	a	a	DET
fsr-3913	37	2	comparison	comparison	NOUN
fsr-3913	37	3	of	of	ADP
fsr-3913	37	4	the	the	DET
fsr-3913	37	5	roth	roth	PROPN
fsr-3913	37	6	individual	individual	PROPN
fsr-3913	37	7	retirement	retirement	PROPN
fsr-3913	37	8	account	account	PROPN
fsr-3913	37	9	(	(	PUNCT
fsr-3913	37	10	ira	ira	PROPN
fsr-3913	37	11	)	)	PUNCT
fsr-3913	37	12	with	with	ADP
fsr-3913	37	13	the	the	DET
fsr-3913	37	14	msa	msa	PROPN
fsr-3913	37	15	as	as	SCONJ
fsr-3913	37	16	defined	define	VERB
fsr-3913	37	17	by	by	ADP
fsr-3913	37	18	the	the	DET
fsr-3913	37	19	1996	1996	NUM
fsr-3913	37	20	hipaa	hipaa	NOUN
fsr-3913	37	21	legislation	legislation	NOUN
fsr-3913	37	22	is	be	AUX
fsr-3913	37	23	also	also	ADV
fsr-3913	37	24	conducted	conduct	VERB
fsr-3913	37	25	.	.	PUNCT
fsr-3913	38	1	the	the	DET
fsr-3913	38	2	public	public	ADJ
fsr-3913	38	3	policy	policy	NOUN
fsr-3913	38	4	objectives	objective	NOUN
fsr-3913	38	5	behind	behind	ADP
fsr-3913	38	6	the	the	DET
fsr-3913	38	7	creation	creation	NOUN
fsr-3913	38	8	of	of	ADP
fsr-3913	38	9	the	the	DET
fsr-3913	38	10	msa	msa	PROPN
fsr-3913	38	11	and	and	CCONJ
fsr-3913	38	12	roth	roth	PROPN
fsr-3913	38	13	ira	ira	PROPN
fsr-3913	38	14	—	—	PUNCT
fsr-3913	38	15	saving	save	VERB
fsr-3913	38	16	for	for	ADP
fsr-3913	38	17	health	health	NOUN
fsr-3913	38	18	care	care	NOUN
fsr-3913	38	19	expenditures	expenditure	NOUN
fsr-3913	38	20	and	and	CCONJ
fsr-3913	38	21	retirement	retirement	NOUN
fsr-3913	38	22	,	,	PUNCT
fsr-3913	38	23	respectively	respectively	ADV
fsr-3913	38	24	—	—	PUNCT
fsr-3913	38	25	are	be	AUX
fsr-3913	38	26	obviously	obviously	ADV
fsr-3913	38	27	different	different	ADJ
fsr-3913	38	28	.	.	PUNCT
fsr-3913	39	1	however	however	ADV
fsr-3913	39	2	,	,	PUNCT
fsr-3913	39	3	consideration	consideration	NOUN
fsr-3913	39	4	should	should	AUX
fsr-3913	39	5	be	be	AUX
fsr-3913	39	6	given	give	VERB
fsr-3913	39	7	to	to	ADP
fsr-3913	39	8	an	an	DET
fsr-3913	39	9	integration	integration	NOUN
fsr-3913	39	10	of	of	ADP
fsr-3913	39	11	these	these	DET
fsr-3913	39	12	objectives	objective	NOUN
fsr-3913	39	13	into	into	ADP
fsr-3913	39	14	a	a	DET
fsr-3913	39	15	more	more	ADV
fsr-3913	39	16	flexible	flexible	ADJ
fsr-3913	39	17	and	and	CCONJ
fsr-3913	39	18	comprehensive	comprehensive	ADJ
fsr-3913	39	19	savings	saving	NOUN
fsr-3913	39	20	vehicle	vehicle	NOUN
fsr-3913	39	21	.	.	PUNCT
fsr-3913	40	1	if	if	SCONJ
fsr-3913	40	2	the	the	DET
fsr-3913	40	3	composition	composition	NOUN
fsr-3913	40	4	of	of	ADP
fsr-3913	40	5	legislation	legislation	NOUN
fsr-3913	40	6	currently	currently	ADV
fsr-3913	40	7	being	be	AUX
fsr-3913	40	8	drafted	draft	VERB
fsr-3913	40	9	is	be	AUX
fsr-3913	40	10	any	any	DET
fsr-3913	40	11	indication	indication	NOUN
fsr-3913	40	12	,	,	PUNCT
fsr-3913	40	13	the	the	DET
fsr-3913	40	14	structure	structure	NOUN
fsr-3913	40	15	of	of	ADP
fsr-3913	40	16	these	these	DET
fsr-3913	40	17	two	two	NUM
fsr-3913	40	18	accounts	account	NOUN
fsr-3913	40	19	may	may	AUX
fsr-3913	40	20	contain	contain	VERB
fsr-3913	40	21	even	even	ADV
fsr-3913	40	22	more	more	ADJ
fsr-3913	40	23	similarities	similarity	NOUN
fsr-3913	40	24	in	in	ADP
fsr-3913	40	25	the	the	DET
fsr-3913	40	26	future	future	NOUN
fsr-3913	40	27	.	.	PUNCT
fsr-3913	41	1	at	at	ADP
fsr-3913	41	2	the	the	DET
fsr-3913	41	3	present	present	ADJ
fsr-3913	41	4	time	time	NOUN
fsr-3913	41	5	the	the	DET
fsr-3913	41	6	option	option	NOUN
fsr-3913	41	7	of	of	ADP
fsr-3913	41	8	saving	save	VERB
fsr-3913	41	9	through	through	ADP
fsr-3913	41	10	an	an	DET
fsr-3913	41	11	msa	msa	NOUN
fsr-3913	41	12	-	-	PUNCT
fsr-3913	41	13	type	type	NOUN
fsr-3913	41	14	account	account	NOUN
fsr-3913	41	15	is	be	AUX
fsr-3913	41	16	limited	limit	VERB
fsr-3913	41	17	to	to	ADP
fsr-3913	41	18	the	the	DET
fsr-3913	41	19	self	self	NOUN
fsr-3913	41	20	-	-	PUNCT
fsr-3913	41	21	employed	employ	VERB
fsr-3913	41	22	,	,	PUNCT
fsr-3913	41	23	employers	employer	NOUN
fsr-3913	41	24	with	with	ADP
fsr-3913	41	25	50	50	NUM
fsr-3913	41	26	or	or	CCONJ
fsr-3913	41	27	fewer	few	ADJ
fsr-3913	41	28	employees	employee	NOUN
fsr-3913	41	29	,	,	PUNCT
fsr-3913	41	30	employees	employee	NOUN
fsr-3913	41	31	of	of	ADP
fsr-3913	41	32	firms	firm	NOUN
fsr-3913	41	33	with	with	ADP
fsr-3913	41	34	msa	msa	PROPN
fsr-3913	41	35	plans	plan	NOUN
fsr-3913	41	36	(	(	PUNCT
fsr-3913	41	37	not	not	PART
fsr-3913	41	38	necessarily	necessarily	ADV
fsr-3913	41	39	eligible	eligible	ADJ
fsr-3913	41	40	for	for	ADP
fsr-3913	41	41	federal	federal	ADJ
fsr-3913	41	42	tax	tax	NOUN
fsr-3913	41	43	incentives	incentive	NOUN
fsr-3913	41	44	)	)	PUNCT
fsr-3913	41	45	,	,	PUNCT
fsr-3913	41	46	and	and	CCONJ
fsr-3913	41	47	individuals	individual	NOUN
fsr-3913	41	48	not	not	PART
fsr-3913	41	49	covered	cover	VERB
fsr-3913	41	50	elsewhere	elsewhere	ADV
fsr-3913	41	51	.	.	PUNCT
fsr-3913	42	1	the	the	DET
fsr-3913	42	2	results	result	NOUN
fsr-3913	42	3	of	of	ADP
fsr-3913	42	4	this	this	DET
fsr-3913	42	5	study	study	NOUN
fsr-3913	42	6	should	should	AUX
fsr-3913	42	7	be	be	AUX
fsr-3913	42	8	of	of	ADP
fsr-3913	42	9	interest	interest	NOUN
fsr-3913	42	10	to	to	ADP
fsr-3913	42	11	individuals	individual	NOUN
fsr-3913	42	12	already	already	ADV
fsr-3913	42	13	using	use	VERB
fsr-3913	42	14	such	such	ADJ
fsr-3913	42	15	plans	plan	NOUN
fsr-3913	42	16	,	,	PUNCT
fsr-3913	42	17	and	and	CCONJ
fsr-3913	42	18	to	to	ADP
fsr-3913	42	19	employers	employer	NOUN
fsr-3913	42	20	who	who	PRON
fsr-3913	42	21	have	have	AUX
fsr-3913	42	22	not	not	PART
fsr-3913	42	23	previously	previously	ADV
fsr-3913	42	24	considered	consider	VERB
fsr-3913	42	25	the	the	DET
fsr-3913	42	26	use	use	NOUN
fsr-3913	42	27	of	of	ADP
fsr-3913	42	28	msa	msa	PROPN
fsr-3913	42	29	plans	plan	NOUN
fsr-3913	42	30	as	as	ADP
fsr-3913	42	31	a	a	DET
fsr-3913	42	32	benefit	benefit	NOUN
fsr-3913	42	33	option	option	NOUN
fsr-3913	42	34	.	.	PUNCT
fsr-3913	43	1	108	108	NUM
fsr-3913	43	2	j.t	j.t	PROPN
fsr-3913	43	3	.	.	PROPN
fsr-3913	43	4	query	query	PROPN
fsr-3913	43	5	/	/	SYM
fsr-3913	43	6	financial	financial	ADJ
fsr-3913	43	7	services	service	NOUN
fsr-3913	43	8	review	review	VERB
fsr-3913	43	9	9	9	NUM
fsr-3913	43	10	(	(	PUNCT
fsr-3913	43	11	2000	2000	NUM
fsr-3913	43	12	)	)	PUNCT
fsr-3913	44	1	107–123	107–123	NUM
fsr-3913	44	2	2	2	NUM
fsr-3913	44	3	.	.	PUNCT
fsr-3913	45	1	an	an	DET
fsr-3913	45	2	overview	overview	NOUN
fsr-3913	45	3	of	of	ADP
fsr-3913	45	4	medical	medical	ADJ
fsr-3913	45	5	savings	saving	NOUN
fsr-3913	45	6	accounts	account	VERB
fsr-3913	45	7	the	the	DET
fsr-3913	45	8	introduction	introduction	NOUN
fsr-3913	45	9	of	of	ADP
fsr-3913	45	10	medical	medical	ADJ
fsr-3913	45	11	savings	saving	NOUN
fsr-3913	45	12	accounts	account	NOUN
fsr-3913	45	13	was	be	AUX
fsr-3913	45	14	motivated	motivate	VERB
fsr-3913	45	15	by	by	ADP
fsr-3913	45	16	two	two	NUM
fsr-3913	45	17	primary	primary	ADJ
fsr-3913	45	18	factors	factor	NOUN
fsr-3913	45	19	:	:	PUNCT
fsr-3913	45	20	rising	rise	VERB
fsr-3913	45	21	health	health	NOUN
fsr-3913	45	22	costs	cost	NOUN
fsr-3913	45	23	and	and	CCONJ
fsr-3913	45	24	a	a	DET
fsr-3913	45	25	steady	steady	ADJ
fsr-3913	45	26	decline	decline	NOUN
fsr-3913	45	27	in	in	ADP
fsr-3913	45	28	private	private	ADJ
fsr-3913	45	29	health	health	NOUN
fsr-3913	45	30	insurance	insurance	NOUN
fsr-3913	45	31	.	.	PUNCT
fsr-3913	46	1	with	with	ADP
fsr-3913	46	2	an	an	DET
fsr-3913	46	3	msa	msa	PROPN
fsr-3913	46	4	,	,	PUNCT
fsr-3913	46	5	people	people	NOUN
fsr-3913	46	6	pay	pay	VERB
fsr-3913	46	7	premiums	premium	NOUN
fsr-3913	46	8	to	to	ADP
fsr-3913	46	9	an	an	DET
fsr-3913	46	10	insurer	insurer	NOUN
fsr-3913	46	11	,	,	PUNCT
fsr-3913	46	12	but	but	CCONJ
fsr-3913	46	13	the	the	DET
fsr-3913	46	14	premiums	premium	NOUN
fsr-3913	46	15	are	be	AUX
fsr-3913	46	16	lower	low	ADJ
fsr-3913	46	17	because	because	SCONJ
fsr-3913	46	18	the	the	DET
fsr-3913	46	19	policy	policy	NOUN
fsr-3913	46	20	has	have	VERB
fsr-3913	46	21	a	a	DET
fsr-3913	46	22	high	high	ADJ
fsr-3913	46	23	deductible	deductible	NOUN
fsr-3913	46	24	that	that	PRON
fsr-3913	46	25	covers	cover	VERB
fsr-3913	46	26	only	only	ADV
fsr-3913	46	27	catastrophic	catastrophic	ADJ
fsr-3913	46	28	expenses	expense	NOUN
fsr-3913	46	29	.	.	PUNCT
fsr-3913	47	1	a	a	DET
fsr-3913	47	2	major	major	ADJ
fsr-3913	47	3	medical	medical	ADJ
fsr-3913	47	4	policy	policy	NOUN
fsr-3913	47	5	with	with	ADP
fsr-3913	47	6	a	a	DET
fsr-3913	47	7	$	$	SYM
fsr-3913	47	8	2,500	2,500	NUM
fsr-3913	47	9	deductible	deductible	ADJ
fsr-3913	47	10	can	can	AUX
fsr-3913	47	11	often	often	ADV
fsr-3913	47	12	be	be	AUX
fsr-3913	47	13	purchased	purchase	VERB
fsr-3913	47	14	for	for	ADP
fsr-3913	47	15	about	about	ADV
fsr-3913	47	16	one	one	NUM
fsr-3913	47	17	-	-	PUNCT
fsr-3913	47	18	half	half	NOUN
fsr-3913	47	19	the	the	DET
fsr-3913	47	20	cost	cost	NOUN
fsr-3913	47	21	of	of	ADP
fsr-3913	47	22	a	a	DET
fsr-3913	47	23	policy	policy	NOUN
fsr-3913	47	24	with	with	ADP
fsr-3913	47	25	a	a	DET
fsr-3913	47	26	$	$	SYM
fsr-3913	47	27	250	250	NUM
fsr-3913	47	28	deductible	deductible	ADJ
fsr-3913	47	29	.	.	PUNCT
fsr-3913	48	1	part	part	NOUN
fsr-3913	48	2	of	of	ADP
fsr-3913	48	3	the	the	DET
fsr-3913	48	4	money	money	NOUN
fsr-3913	48	5	saved	save	VERB
fsr-3913	48	6	by	by	ADP
fsr-3913	48	7	the	the	DET
fsr-3913	48	8	lower	low	ADJ
fsr-3913	48	9	insurance	insurance	NOUN
fsr-3913	48	10	premium	premium	NOUN
fsr-3913	48	11	is	be	AUX
fsr-3913	48	12	deposited	deposit	VERB
fsr-3913	48	13	to	to	ADP
fsr-3913	48	14	the	the	DET
fsr-3913	48	15	medical	medical	ADJ
fsr-3913	48	16	savings	saving	NOUN
fsr-3913	48	17	account	account	NOUN
fsr-3913	48	18	.	.	PUNCT
fsr-3913	49	1	individuals	individual	NOUN
fsr-3913	49	2	can	can	AUX
fsr-3913	49	3	withdraw	withdraw	VERB
fsr-3913	49	4	funds	fund	NOUN
fsr-3913	49	5	from	from	ADP
fsr-3913	49	6	their	their	PRON
fsr-3913	49	7	msa	msa	PROPN
fsr-3913	49	8	to	to	PART
fsr-3913	49	9	pay	pay	VERB
fsr-3913	49	10	smaller	small	ADJ
fsr-3913	49	11	health	health	NOUN
fsr-3913	49	12	care	care	NOUN
fsr-3913	49	13	expenses	expense	NOUN
fsr-3913	49	14	below	below	ADP
fsr-3913	49	15	the	the	DET
fsr-3913	49	16	deductible	deductible	NOUN
fsr-3913	49	17	of	of	ADP
fsr-3913	49	18	their	their	PRON
fsr-3913	49	19	health	health	NOUN
fsr-3913	49	20	insurance	insurance	NOUN
fsr-3913	49	21	policy	policy	NOUN
fsr-3913	49	22	.	.	PUNCT
fsr-3913	50	1	underlying	underlie	VERB
fsr-3913	50	2	the	the	DET
fsr-3913	50	3	concept	concept	NOUN
fsr-3913	50	4	of	of	ADP
fsr-3913	50	5	an	an	DET
fsr-3913	50	6	msa	msa	PROPN
fsr-3913	50	7	is	be	AUX
fsr-3913	50	8	the	the	DET
fsr-3913	50	9	notion	notion	NOUN
fsr-3913	50	10	that	that	SCONJ
fsr-3913	50	11	the	the	DET
fsr-3913	50	12	traditional	traditional	ADJ
fsr-3913	50	13	health	health	NOUN
fsr-3913	50	14	care	care	NOUN
fsr-3913	50	15	financing	financing	NOUN
fsr-3913	50	16	system	system	NOUN
fsr-3913	50	17	is	be	AUX
fsr-3913	50	18	inefficient	inefficient	ADJ
fsr-3913	50	19	for	for	ADP
fsr-3913	50	20	a	a	DET
fsr-3913	50	21	number	number	NOUN
fsr-3913	50	22	of	of	ADP
fsr-3913	50	23	reasons	reason	NOUN
fsr-3913	50	24	.	.	PUNCT
fsr-3913	51	1	first	first	ADV
fsr-3913	51	2	of	of	ADP
fsr-3913	51	3	all	all	PRON
fsr-3913	51	4	,	,	PUNCT
fsr-3913	51	5	there	there	PRON
fsr-3913	51	6	is	be	VERB
fsr-3913	51	7	limited	limited	ADJ
fsr-3913	51	8	price	price	NOUN
fsr-3913	51	9	comparison	comparison	NOUN
fsr-3913	51	10	in	in	ADP
fsr-3913	51	11	the	the	DET
fsr-3913	51	12	delivery	delivery	NOUN
fsr-3913	51	13	of	of	ADP
fsr-3913	51	14	medical	medical	ADJ
fsr-3913	51	15	services	service	NOUN
fsr-3913	51	16	,	,	PUNCT
fsr-3913	51	17	as	as	SCONJ
fsr-3913	51	18	little	little	ADJ
fsr-3913	51	19	incentive	incentive	NOUN
fsr-3913	51	20	exists	exist	VERB
fsr-3913	51	21	for	for	ADP
fsr-3913	51	22	the	the	DET
fsr-3913	51	23	fully	fully	ADV
fsr-3913	51	24	insured	insure	VERB
fsr-3913	51	25	to	to	PART
fsr-3913	51	26	reduce	reduce	VERB
fsr-3913	51	27	costs	cost	NOUN
fsr-3913	51	28	that	that	PRON
fsr-3913	51	29	are	be	AUX
fsr-3913	51	30	primarily	primarily	ADV
fsr-3913	51	31	borne	bear	VERB
fsr-3913	51	32	by	by	ADP
fsr-3913	51	33	the	the	DET
fsr-3913	51	34	insurance	insurance	NOUN
fsr-3913	51	35	company	company	NOUN
fsr-3913	51	36	.	.	PUNCT
fsr-3913	52	1	currently	currently	ADV
fsr-3913	52	2	,	,	PUNCT
fsr-3913	52	3	about	about	ADV
fsr-3913	52	4	95	95	NUM
fsr-3913	52	5	%	%	NOUN
fsr-3913	52	6	of	of	ADP
fsr-3913	52	7	all	all	DET
fsr-3913	52	8	hospital	hospital	NOUN
fsr-3913	52	9	bills	bill	NOUN
fsr-3913	52	10	and	and	CCONJ
fsr-3913	52	11	83	83	NUM
fsr-3913	52	12	%	%	NOUN
fsr-3913	52	13	of	of	ADP
fsr-3913	52	14	physicians	physician	NOUN
fsr-3913	52	15	’	'	PUNCT
fsr-3913	52	16	fees	fee	NOUN
fsr-3913	52	17	are	be	AUX
fsr-3913	52	18	paid	pay	VERB
fsr-3913	52	19	by	by	ADP
fsr-3913	52	20	private	private	ADJ
fsr-3913	52	21	and	and	CCONJ
fsr-3913	52	22	public	public	ADJ
fsr-3913	52	23	third	third	ADJ
fsr-3913	52	24	-	-	PUNCT
fsr-3913	52	25	party	party	NOUN
fsr-3913	52	26	payers	payer	NOUN
fsr-3913	52	27	.	.	PUNCT
fsr-3913	53	1	on	on	ADP
fsr-3913	53	2	the	the	DET
fsr-3913	53	3	average	average	NOUN
fsr-3913	53	4	,	,	PUNCT
fsr-3913	53	5	every	every	DET
fsr-3913	53	6	time	time	NOUN
fsr-3913	53	7	a	a	DET
fsr-3913	53	8	patient	patient	NOUN
fsr-3913	53	9	spends	spend	VERB
fsr-3913	53	10	a	a	DET
fsr-3913	53	11	dollar	dollar	NOUN
fsr-3913	53	12	in	in	ADP
fsr-3913	53	13	the	the	DET
fsr-3913	53	14	medical	medical	ADJ
fsr-3913	53	15	marketplace	marketplace	NOUN
fsr-3913	53	16	,	,	PUNCT
fsr-3913	53	17	79	79	NUM
fsr-3913	53	18	cents	cent	NOUN
fsr-3913	53	19	is	be	AUX
fsr-3913	53	20	paid	pay	VERB
fsr-3913	53	21	by	by	ADP
fsr-3913	53	22	someone	someone	PRON
fsr-3913	53	23	else	else	ADV
fsr-3913	53	24	(	(	PUNCT
fsr-3913	53	25	robbins	robbin	NOUN
fsr-3913	53	26	et	et	PROPN
fsr-3913	53	27	al	al	PROPN
fsr-3913	53	28	.	.	PROPN
fsr-3913	53	29	1994	1994	NUM
fsr-3913	53	30	)	)	PUNCT
fsr-3913	53	31	.	.	PUNCT
fsr-3913	54	1	in	in	ADP
fsr-3913	54	2	addition	addition	NOUN
fsr-3913	54	3	,	,	PUNCT
fsr-3913	54	4	studies	study	NOUN
fsr-3913	54	5	have	have	AUX
fsr-3913	54	6	confirmed	confirm	VERB
fsr-3913	54	7	that	that	SCONJ
fsr-3913	54	8	the	the	DET
fsr-3913	54	9	level	level	NOUN
fsr-3913	54	10	of	of	ADP
fsr-3913	54	11	deductibles	deductible	NOUN
fsr-3913	54	12	has	have	VERB
fsr-3913	54	13	an	an	DET
fsr-3913	54	14	influence	influence	NOUN
fsr-3913	54	15	on	on	ADP
fsr-3913	54	16	the	the	DET
fsr-3913	54	17	utilization	utilization	NOUN
fsr-3913	54	18	of	of	ADP
fsr-3913	54	19	health	health	NOUN
fsr-3913	54	20	care	care	NOUN
fsr-3913	54	21	,	,	PUNCT
fsr-3913	54	22	with	with	ADP
fsr-3913	54	23	the	the	DET
fsr-3913	54	24	system	system	NOUN
fsr-3913	54	25	providing	provide	VERB
fsr-3913	54	26	services	service	NOUN
fsr-3913	54	27	that	that	SCONJ
fsr-3913	54	28	patients	patient	NOUN
fsr-3913	54	29	would	would	AUX
fsr-3913	54	30	not	not	PART
fsr-3913	54	31	authorize	authorize	VERB
fsr-3913	54	32	if	if	SCONJ
fsr-3913	54	33	they	they	PRON
fsr-3913	54	34	had	have	VERB
fsr-3913	54	35	to	to	PART
fsr-3913	54	36	pay	pay	VERB
fsr-3913	54	37	for	for	ADP
fsr-3913	54	38	them	they	PRON
fsr-3913	54	39	out	out	ADP
fsr-3913	54	40	-	-	PUNCT
fsr-3913	54	41	of	of	ADP
fsr-3913	54	42	-	-	PUNCT
fsr-3913	54	43	pocket	pocket	NOUN
fsr-3913	54	44	.	.	PUNCT
fsr-3913	55	1	the	the	DET
fsr-3913	55	2	health	health	NOUN
fsr-3913	55	3	insurance	insurance	NOUN
fsr-3913	55	4	experiment	experiment	NOUN
fsr-3913	55	5	,	,	PUNCT
fsr-3913	55	6	conducted	conduct	VERB
fsr-3913	55	7	between	between	ADP
fsr-3913	55	8	1974	1974	NUM
fsr-3913	55	9	and	and	CCONJ
fsr-3913	55	10	1981	1981	NUM
fsr-3913	55	11	,	,	PUNCT
fsr-3913	55	12	looked	look	VERB
fsr-3913	55	13	at	at	ADP
fsr-3913	55	14	the	the	DET
fsr-3913	55	15	effect	effect	NOUN
fsr-3913	55	16	of	of	ADP
fsr-3913	55	17	health	health	NOUN
fsr-3913	55	18	insurance	insurance	NOUN
fsr-3913	55	19	on	on	ADP
fsr-3913	55	20	spending	spending	NOUN
fsr-3913	55	21	for	for	ADP
fsr-3913	55	22	medical	medical	ADJ
fsr-3913	55	23	purposes	purpose	NOUN
fsr-3913	55	24	by	by	ADP
fsr-3913	55	25	enrolling	enrol	VERB
fsr-3913	55	26	people	people	NOUN
fsr-3913	55	27	in	in	ADP
fsr-3913	55	28	a	a	DET
fsr-3913	55	29	variety	variety	NOUN
fsr-3913	55	30	of	of	ADP
fsr-3913	55	31	health	health	NOUN
fsr-3913	55	32	insurance	insurance	NOUN
fsr-3913	55	33	plans	plan	NOUN
fsr-3913	55	34	(	(	PUNCT
fsr-3913	55	35	for	for	ADP
fsr-3913	55	36	a	a	DET
fsr-3913	55	37	description	description	NOUN
fsr-3913	55	38	of	of	ADP
fsr-3913	55	39	the	the	DET
fsr-3913	55	40	experiment	experiment	NOUN
fsr-3913	55	41	see	see	VERB
fsr-3913	55	42	newhouse	newhouse	PROPN
fsr-3913	55	43	,	,	PUNCT
fsr-3913	55	44	1993	1993	NUM
fsr-3913	55	45	)	)	PUNCT
fsr-3913	55	46	.	.	PUNCT
fsr-3913	56	1	by	by	ADP
fsr-3913	56	2	monitoring	monitor	VERB
fsr-3913	56	3	medical	medical	ADJ
fsr-3913	56	4	spending	spending	NOUN
fsr-3913	56	5	in	in	ADP
fsr-3913	56	6	these	these	DET
fsr-3913	56	7	plans	plan	NOUN
fsr-3913	56	8	,	,	PUNCT
fsr-3913	56	9	analysts	analyst	NOUN
fsr-3913	56	10	at	at	ADP
fsr-3913	56	11	rand	rand	NOUN
fsr-3913	56	12	were	be	AUX
fsr-3913	56	13	able	able	ADJ
fsr-3913	56	14	to	to	PART
fsr-3913	56	15	estimate	estimate	VERB
fsr-3913	56	16	dissimilar	dissimilar	ADJ
fsr-3913	56	17	medical	medical	ADJ
fsr-3913	56	18	spending	spending	NOUN
fsr-3913	56	19	behavior	behavior	NOUN
fsr-3913	56	20	among	among	ADP
fsr-3913	56	21	the	the	DET
fsr-3913	56	22	various	various	ADJ
fsr-3913	56	23	samples	sample	NOUN
fsr-3913	56	24	based	base	VERB
fsr-3913	56	25	on	on	ADP
fsr-3913	56	26	different	different	ADJ
fsr-3913	56	27	out	out	ADP
fsr-3913	56	28	-	-	PUNCT
fsr-3913	56	29	of	of	ADP
fsr-3913	56	30	-	-	PUNCT
fsr-3913	56	31	pocket	pocket	NOUN
fsr-3913	56	32	costs	cost	NOUN
fsr-3913	56	33	.	.	PUNCT
fsr-3913	57	1	they	they	PRON
fsr-3913	57	2	found	find	VERB
fsr-3913	57	3	that	that	SCONJ
fsr-3913	57	4	when	when	SCONJ
fsr-3913	57	5	the	the	DET
fsr-3913	57	6	out	out	ADJ
fsr-3913	57	7	-	-	PUNCT
fsr-3913	57	8	ofpocket	ofpocket	NOUN
fsr-3913	57	9	price	price	NOUN
fsr-3913	57	10	is	be	AUX
fsr-3913	57	11	zero	zero	NUM
fsr-3913	57	12	,	,	PUNCT
fsr-3913	57	13	individuals	individual	NOUN
fsr-3913	57	14	use	use	VERB
fsr-3913	57	15	approximately	approximately	ADV
fsr-3913	57	16	50	50	NUM
fsr-3913	57	17	%	%	NOUN
fsr-3913	57	18	more	more	ADJ
fsr-3913	57	19	medical	medical	ADJ
fsr-3913	57	20	care	care	NOUN
fsr-3913	57	21	than	than	ADP
fsr-3913	57	22	when	when	SCONJ
fsr-3913	57	23	insured	insured	ADJ
fsr-3913	57	24	pay	pay	NOUN
fsr-3913	57	25	95	95	NUM
fsr-3913	57	26	%	%	NOUN
fsr-3913	57	27	of	of	ADP
fsr-3913	57	28	the	the	DET
fsr-3913	57	29	cost	cost	NOUN
fsr-3913	57	30	out	out	ADP
fsr-3913	57	31	-	-	PUNCT
fsr-3913	57	32	of	of	ADP
fsr-3913	57	33	-	-	PUNCT
fsr-3913	57	34	pocket	pocket	NOUN
fsr-3913	57	35	up	up	ADP
fsr-3913	57	36	to	to	ADP
fsr-3913	57	37	a	a	DET
fsr-3913	57	38	maximum	maximum	NOUN
fsr-3913	57	39	of	of	ADP
fsr-3913	57	40	$	$	SYM
fsr-3913	57	41	1,000	1,000	NUM
fsr-3913	57	42	per	per	ADP
fsr-3913	57	43	year	year	NOUN
fsr-3913	57	44	.	.	PUNCT
fsr-3913	58	1	msa	msa	ADJ
fsr-3913	58	2	-	-	PUNCT
fsr-3913	58	3	type	type	NOUN
fsr-3913	58	4	health	health	NOUN
fsr-3913	58	5	plans	plan	NOUN
fsr-3913	58	6	have	have	AUX
fsr-3913	58	7	been	be	AUX
fsr-3913	58	8	offered	offer	VERB
fsr-3913	58	9	by	by	ADP
fsr-3913	58	10	a	a	DET
fsr-3913	58	11	limited	limited	ADJ
fsr-3913	58	12	number	number	NOUN
fsr-3913	58	13	of	of	ADP
fsr-3913	58	14	companies	company	NOUN
fsr-3913	58	15	since	since	SCONJ
fsr-3913	58	16	at	at	ADP
fsr-3913	58	17	least	least	ADJ
fsr-3913	58	18	the	the	DET
fsr-3913	58	19	early	early	ADJ
fsr-3913	58	20	1980s	1980	NOUN
fsr-3913	58	21	(	(	PUNCT
fsr-3913	58	22	doerpinghaus	doerpinghaus	PROPN
fsr-3913	58	23	,	,	PUNCT
fsr-3913	58	24	1996	1996	NUM
fsr-3913	58	25	)	)	PUNCT
fsr-3913	58	26	.	.	PUNCT
fsr-3913	59	1	missouri	missouri	PROPN
fsr-3913	59	2	became	become	VERB
fsr-3913	59	3	the	the	DET
fsr-3913	59	4	first	first	ADJ
fsr-3913	59	5	state	state	NOUN
fsr-3913	59	6	to	to	PART
fsr-3913	59	7	pass	pass	VERB
fsr-3913	59	8	a	a	DET
fsr-3913	59	9	law	law	NOUN
fsr-3913	59	10	recognizing	recognize	VERB
fsr-3913	59	11	use	use	NOUN
fsr-3913	59	12	of	of	ADP
fsr-3913	59	13	msas	msa	NOUN
fsr-3913	59	14	for	for	ADP
fsr-3913	59	15	state	state	NOUN
fsr-3913	59	16	income	income	NOUN
fsr-3913	59	17	tax	tax	NOUN
fsr-3913	59	18	purposes	purpose	NOUN
fsr-3913	59	19	in	in	ADP
fsr-3913	59	20	1993	1993	NUM
fsr-3913	59	21	.	.	PUNCT
fsr-3913	60	1	around	around	ADP
fsr-3913	60	2	15	15	NUM
fsr-3913	60	3	states	state	NOUN
fsr-3913	60	4	now	now	ADV
fsr-3913	60	5	have	have	VERB
fsr-3913	60	6	similar	similar	ADJ
fsr-3913	60	7	legislation	legislation	NOUN
fsr-3913	60	8	.	.	PUNCT
fsr-3913	61	1	the	the	DET
fsr-3913	61	2	first	first	ADJ
fsr-3913	61	3	federal	federal	ADJ
fsr-3913	61	4	medical	medical	ADJ
fsr-3913	61	5	savings	saving	NOUN
fsr-3913	61	6	account	account	NOUN
fsr-3913	61	7	legislation	legislation	NOUN
fsr-3913	61	8	was	be	AUX
fsr-3913	61	9	introduced	introduce	VERB
fsr-3913	61	10	on	on	ADP
fsr-3913	61	11	may	may	PROPN
fsr-3913	61	12	21	21	NUM
fsr-3913	61	13	,	,	PUNCT
fsr-3913	61	14	1992	1992	NUM
fsr-3913	61	15	.	.	PUNCT
fsr-3913	62	1	various	various	ADJ
fsr-3913	62	2	pieces	piece	NOUN
fsr-3913	62	3	of	of	ADP
fsr-3913	62	4	federal	federal	ADJ
fsr-3913	62	5	legislation	legislation	NOUN
fsr-3913	62	6	have	have	AUX
fsr-3913	62	7	been	be	AUX
fsr-3913	62	8	offered	offer	VERB
fsr-3913	62	9	throughout	throughout	ADP
fsr-3913	62	10	the	the	DET
fsr-3913	62	11	first	first	ADJ
fsr-3913	62	12	half	half	NOUN
fsr-3913	62	13	of	of	ADP
fsr-3913	62	14	the	the	DET
fsr-3913	62	15	1990s	1990s	NUM
fsr-3913	62	16	to	to	PART
fsr-3913	62	17	allow	allow	VERB
fsr-3913	62	18	federal	federal	ADJ
fsr-3913	62	19	tax	tax	NOUN
fsr-3913	62	20	deductibility	deductibility	NOUN
fsr-3913	62	21	of	of	ADP
fsr-3913	62	22	medical	medical	ADJ
fsr-3913	62	23	savings	saving	NOUN
fsr-3913	62	24	accounts	account	NOUN
fsr-3913	62	25	,	,	PUNCT
fsr-3913	62	26	but	but	CCONJ
fsr-3913	62	27	the	the	DET
fsr-3913	62	28	first	first	ADJ
fsr-3913	62	29	successful	successful	ADJ
fsr-3913	62	30	,	,	PUNCT
fsr-3913	62	31	although	although	SCONJ
fsr-3913	62	32	limited	limited	ADJ
fsr-3913	62	33	attempt	attempt	NOUN
fsr-3913	62	34	to	to	PART
fsr-3913	62	35	allow	allow	VERB
fsr-3913	62	36	such	such	ADJ
fsr-3913	62	37	accounts	account	NOUN
fsr-3913	62	38	did	do	AUX
fsr-3913	62	39	not	not	PART
fsr-3913	62	40	occur	occur	VERB
fsr-3913	62	41	until	until	ADP
fsr-3913	62	42	1996	1996	NUM
fsr-3913	62	43	.	.	PUNCT
fsr-3913	63	1	in	in	ADP
fsr-3913	63	2	1996	1996	NUM
fsr-3913	63	3	,	,	PUNCT
fsr-3913	63	4	congress	congress	PROPN
fsr-3913	63	5	created	create	VERB
fsr-3913	63	6	a	a	DET
fsr-3913	63	7	demonstration	demonstration	NOUN
fsr-3913	63	8	project	project	NOUN
fsr-3913	63	9	permitting	permit	VERB
fsr-3913	63	10	small	small	ADJ
fsr-3913	63	11	employers	employer	NOUN
fsr-3913	63	12	and	and	CCONJ
fsr-3913	63	13	the	the	DET
fsr-3913	63	14	self	self	NOUN
fsr-3913	63	15	-	-	PUNCT
fsr-3913	63	16	employed	employ	VERB
fsr-3913	63	17	to	to	PART
fsr-3913	63	18	establish	establish	VERB
fsr-3913	63	19	up	up	ADP
fsr-3913	63	20	to	to	PART
fsr-3913	63	21	750,000	750,000	NUM
fsr-3913	63	22	tax	tax	NOUN
fsr-3913	63	23	-	-	PUNCT
fsr-3913	63	24	free	free	ADJ
fsr-3913	63	25	medical	medical	ADJ
fsr-3913	63	26	savings	saving	NOUN
fsr-3913	63	27	accounts	account	NOUN
fsr-3913	63	28	(	(	PUNCT
fsr-3913	63	29	msas	msa	NOUN
fsr-3913	63	30	)	)	PUNCT
fsr-3913	63	31	.	.	PUNCT
fsr-3913	64	1	however	however	ADV
fsr-3913	64	2	,	,	PUNCT
fsr-3913	64	3	lawmakers	lawmaker	NOUN
fsr-3913	64	4	imposed	impose	VERB
fsr-3913	64	5	a	a	DET
fsr-3913	64	6	number	number	NOUN
fsr-3913	64	7	of	of	ADP
fsr-3913	64	8	restrictions	restriction	NOUN
fsr-3913	64	9	that	that	PRON
fsr-3913	64	10	limit	limit	VERB
fsr-3913	64	11	who	who	PRON
fsr-3913	64	12	can	can	AUX
fsr-3913	64	13	purchase	purchase	VERB
fsr-3913	64	14	msas	msa	NOUN
fsr-3913	64	15	and	and	CCONJ
fsr-3913	64	16	that	that	PRON
fsr-3913	64	17	constrain	constrain	VERB
fsr-3913	64	18	the	the	DET
fsr-3913	64	19	ability	ability	NOUN
fsr-3913	64	20	of	of	ADP
fsr-3913	64	21	msas	msa	NOUN
fsr-3913	64	22	to	to	PART
fsr-3913	64	23	work	work	VERB
fsr-3913	64	24	properly	properly	ADV
fsr-3913	64	25	.	.	PUNCT
fsr-3913	65	1	for	for	ADP
fsr-3913	65	2	example	example	NOUN
fsr-3913	65	3	,	,	PUNCT
fsr-3913	65	4	the	the	DET
fsr-3913	65	5	program	program	NOUN
fsr-3913	65	6	is	be	AUX
fsr-3913	65	7	limited	limit	VERB
fsr-3913	65	8	to	to	ADP
fsr-3913	65	9	employers	employer	NOUN
fsr-3913	65	10	having	have	VERB
fsr-3913	65	11	50	50	NUM
fsr-3913	65	12	or	or	CCONJ
fsr-3913	65	13	fewer	few	ADJ
fsr-3913	65	14	employees	employee	NOUN
fsr-3913	65	15	and	and	CCONJ
fsr-3913	65	16	the	the	DET
fsr-3913	65	17	self	self	NOUN
fsr-3913	65	18	-	-	PUNCT
fsr-3913	65	19	employed	employ	VERB
fsr-3913	65	20	.	.	PUNCT
fsr-3913	66	1	as	as	ADP
fsr-3913	66	2	a	a	DET
fsr-3913	66	3	result	result	NOUN
fsr-3913	66	4	,	,	PUNCT
fsr-3913	66	5	the	the	DET
fsr-3913	66	6	project	project	NOUN
fsr-3913	66	7	is	be	AUX
fsr-3913	66	8	primarily	primarily	ADV
fsr-3913	66	9	aimed	aim	VERB
fsr-3913	66	10	at	at	ADP
fsr-3913	66	11	the	the	DET
fsr-3913	66	12	small	small	ADJ
fsr-3913	66	13	business	business	NOUN
fsr-3913	66	14	sector	sector	NOUN
fsr-3913	66	15	,	,	PUNCT
fsr-3913	66	16	where	where	SCONJ
fsr-3913	66	17	traditional	traditional	ADJ
fsr-3913	66	18	health	health	NOUN
fsr-3913	66	19	insurance	insurance	NOUN
fsr-3913	66	20	benefits	benefit	NOUN
fsr-3913	66	21	are	be	AUX
fsr-3913	66	22	less	less	ADV
fsr-3913	66	23	likely	likely	ADJ
fsr-3913	66	24	to	to	PART
fsr-3913	66	25	be	be	AUX
fsr-3913	66	26	offered	offer	VERB
fsr-3913	66	27	and	and	CCONJ
fsr-3913	66	28	impose	impose	VERB
fsr-3913	66	29	the	the	DET
fsr-3913	66	30	greatest	great	ADJ
fsr-3913	66	31	financial	financial	ADJ
fsr-3913	66	32	burden	burden	NOUN
fsr-3913	66	33	on	on	ADP
fsr-3913	66	34	employers	employer	NOUN
fsr-3913	66	35	.	.	PUNCT
fsr-3913	67	1	in	in	ADP
fsr-3913	67	2	response	response	NOUN
fsr-3913	67	3	to	to	ADP
fsr-3913	67	4	the	the	DET
fsr-3913	67	5	criticisms	criticism	NOUN
fsr-3913	67	6	of	of	ADP
fsr-3913	67	7	the	the	DET
fsr-3913	67	8	limitations	limitation	NOUN
fsr-3913	67	9	imposed	impose	VERB
fsr-3913	67	10	,	,	PUNCT
fsr-3913	67	11	legislation	legislation	NOUN
fsr-3913	67	12	is	be	AUX
fsr-3913	67	13	being	be	AUX
fsr-3913	67	14	drafted	draft	VERB
fsr-3913	67	15	to	to	PART
fsr-3913	67	16	enlarge	enlarge	VERB
fsr-3913	67	17	the	the	DET
fsr-3913	67	18	project	project	NOUN
fsr-3913	67	19	.	.	PUNCT
fsr-3913	68	1	in	in	ADP
fsr-3913	68	2	1999	1999	NUM
fsr-3913	68	3	expanded	expand	VERB
fsr-3913	68	4	medicare	medicare	PROPN
fsr-3913	68	5	health	health	NOUN
fsr-3913	68	6	plan	plan	NOUN
fsr-3913	68	7	choices	choice	NOUN
fsr-3913	68	8	included	include	VERB
fsr-3913	68	9	a	a	DET
fsr-3913	68	10	msa	msa	PROPN
fsr-3913	68	11	demonstration	demonstration	NOUN
fsr-3913	68	12	project	project	NOUN
fsr-3913	68	13	.	.	PUNCT
fsr-3913	69	1	as	as	ADV
fsr-3913	69	2	many	many	ADJ
fsr-3913	69	3	as	as	ADP
fsr-3913	69	4	390,000	390,000	NUM
fsr-3913	69	5	beneficiaries	beneficiary	NOUN
fsr-3913	69	6	can	can	AUX
fsr-3913	69	7	join	join	VERB
fsr-3913	69	8	msas	msa	NOUN
fsr-3913	69	9	under	under	ADP
fsr-3913	69	10	the	the	DET
fsr-3913	69	11	project	project	NOUN
fsr-3913	69	12	.	.	PUNCT
fsr-3913	70	1	109j.t	109j.t	X
fsr-3913	70	2	.	.	PUNCT
fsr-3913	71	1	query	query	NOUN
fsr-3913	71	2	/	/	SYM
fsr-3913	71	3	financial	financial	ADJ
fsr-3913	71	4	services	service	NOUN
fsr-3913	71	5	review	review	VERB
fsr-3913	71	6	9	9	NUM
fsr-3913	71	7	(	(	PUNCT
fsr-3913	71	8	2000	2000	NUM
fsr-3913	71	9	)	)	PUNCT
fsr-3913	71	10	107–123	107–123	NUM
fsr-3913	71	11	under	under	ADP
fsr-3913	71	12	the	the	DET
fsr-3913	71	13	1996	1996	NUM
fsr-3913	71	14	health	health	NOUN
fsr-3913	71	15	insurance	insurance	NOUN
fsr-3913	71	16	portability	portability	NOUN
fsr-3913	71	17	and	and	CCONJ
fsr-3913	71	18	accountability	accountability	NOUN
fsr-3913	71	19	act	act	NOUN
fsr-3913	71	20	of	of	ADP
fsr-3913	71	21	1996	1996	NUM
fsr-3913	71	22	,	,	PUNCT
fsr-3913	71	23	msa	msa	PROPN
fsr-3913	71	24	is	be	AUX
fsr-3913	71	25	defined	define	VERB
fsr-3913	71	26	as	as	ADP
fsr-3913	71	27	a	a	DET
fsr-3913	71	28	personal	personal	ADJ
fsr-3913	71	29	savings	saving	NOUN
fsr-3913	71	30	account	account	NOUN
fsr-3913	71	31	from	from	ADP
fsr-3913	71	32	which	which	PRON
fsr-3913	71	33	unreimbursed	unreimburse	VERB
fsr-3913	71	34	medical	medical	ADJ
fsr-3913	71	35	expenses	expense	NOUN
fsr-3913	71	36	,	,	PUNCT
fsr-3913	71	37	including	include	VERB
fsr-3913	71	38	deductibles	deductible	NOUN
fsr-3913	71	39	and	and	CCONJ
fsr-3913	71	40	co	co	NOUN
fsr-3913	71	41	-	-	NOUN
fsr-3913	71	42	payments	payment	NOUN
fsr-3913	71	43	,	,	PUNCT
fsr-3913	71	44	can	can	AUX
fsr-3913	71	45	be	be	AUX
fsr-3913	71	46	paid	pay	VERB
fsr-3913	71	47	.	.	PUNCT
fsr-3913	72	1	an	an	DET
fsr-3913	72	2	msa	msa	PROPN
fsr-3913	72	3	must	must	AUX
fsr-3913	72	4	be	be	AUX
fsr-3913	72	5	in	in	ADP
fsr-3913	72	6	the	the	DET
fsr-3913	72	7	form	form	NOUN
fsr-3913	72	8	of	of	ADP
fsr-3913	72	9	a	a	DET
fsr-3913	72	10	tax	tax	NOUN
fsr-3913	72	11	-	-	PUNCT
fsr-3913	72	12	exempt	exempt	ADJ
fsr-3913	72	13	trust	trust	NOUN
fsr-3913	72	14	or	or	CCONJ
fsr-3913	72	15	custodial	custodial	ADJ
fsr-3913	72	16	account	account	NOUN
fsr-3913	72	17	established	establish	VERB
fsr-3913	72	18	in	in	ADP
fsr-3913	72	19	conjunction	conjunction	NOUN
fsr-3913	72	20	with	with	ADP
fsr-3913	72	21	a	a	DET
fsr-3913	72	22	high	high	ADJ
fsr-3913	72	23	-	-	PUNCT
fsr-3913	72	24	deductible	deductible	ADJ
fsr-3913	72	25	health	health	NOUN
fsr-3913	72	26	plan	plan	NOUN
fsr-3913	72	27	.	.	PUNCT
fsr-3913	73	1	preferred	preferred	ADJ
fsr-3913	73	2	provider	provider	NOUN
fsr-3913	73	3	organizations	organization	NOUN
fsr-3913	73	4	are	be	AUX
fsr-3913	73	5	the	the	DET
fsr-3913	73	6	most	most	ADV
fsr-3913	73	7	common	common	ADJ
fsr-3913	73	8	type	type	NOUN
fsr-3913	73	9	of	of	ADP
fsr-3913	73	10	plan	plan	NOUN
fsr-3913	73	11	,	,	PUNCT
fsr-3913	73	12	but	but	CCONJ
fsr-3913	73	13	traditional	traditional	ADJ
fsr-3913	73	14	indemnity	indemnity	NOUN
fsr-3913	73	15	plans	plan	NOUN
fsr-3913	73	16	are	be	AUX
fsr-3913	73	17	also	also	ADV
fsr-3913	73	18	widely	widely	ADV
fsr-3913	73	19	available	available	ADJ
fsr-3913	73	20	.	.	PUNCT
fsr-3913	74	1	other	other	ADJ
fsr-3913	74	2	plan	plan	NOUN
fsr-3913	74	3	types	type	NOUN
fsr-3913	74	4	including	include	VERB
fsr-3913	74	5	health	health	NOUN
fsr-3913	74	6	maintenance	maintenance	NOUN
fsr-3913	74	7	organizations	organization	NOUN
fsr-3913	74	8	,	,	PUNCT
fsr-3913	74	9	exclusive	exclusive	ADJ
fsr-3913	74	10	provider	provider	NOUN
fsr-3913	74	11	organizations	organization	NOUN
fsr-3913	74	12	and	and	CCONJ
fsr-3913	74	13	point	point	NOUN
fsr-3913	74	14	-	-	PUNCT
fsr-3913	74	15	of	of	ADP
fsr-3913	74	16	-	-	PUNCT
fsr-3913	74	17	service	service	NOUN
fsr-3913	74	18	plans	plan	NOUN
fsr-3913	74	19	,	,	PUNCT
fsr-3913	74	20	are	be	AUX
fsr-3913	74	21	also	also	ADV
fsr-3913	74	22	available	available	ADJ
fsr-3913	74	23	to	to	ADP
fsr-3913	74	24	a	a	DET
fsr-3913	74	25	lesser	less	ADJ
fsr-3913	74	26	degree	degree	NOUN
fsr-3913	74	27	.	.	PUNCT
fsr-3913	75	1	a	a	DET
fsr-3913	75	2	benefit	benefit	NOUN
fsr-3913	75	3	of	of	ADP
fsr-3913	75	4	the	the	DET
fsr-3913	75	5	msa	msa	PROPN
fsr-3913	75	6	is	be	AUX
fsr-3913	75	7	that	that	SCONJ
fsr-3913	75	8	participants	participant	NOUN
fsr-3913	75	9	under	under	ADP
fsr-3913	75	10	most	most	ADJ
fsr-3913	75	11	plans	plan	NOUN
fsr-3913	75	12	have	have	VERB
fsr-3913	75	13	complete	complete	ADJ
fsr-3913	75	14	choice	choice	NOUN
fsr-3913	75	15	as	as	ADP
fsr-3913	75	16	to	to	ADP
fsr-3913	75	17	the	the	DET
fsr-3913	75	18	doctor	doctor	NOUN
fsr-3913	75	19	or	or	CCONJ
fsr-3913	75	20	health	health	NOUN
fsr-3913	75	21	care	care	NOUN
fsr-3913	75	22	provider	provider	NOUN
fsr-3913	75	23	they	they	PRON
fsr-3913	75	24	wish	wish	VERB
fsr-3913	75	25	to	to	PART
fsr-3913	75	26	use	use	VERB
fsr-3913	75	27	.	.	PUNCT
fsr-3913	76	1	another	another	DET
fsr-3913	76	2	advantage	advantage	NOUN
fsr-3913	76	3	is	be	AUX
fsr-3913	76	4	the	the	DET
fsr-3913	76	5	scope	scope	NOUN
fsr-3913	76	6	of	of	ADP
fsr-3913	76	7	services	service	NOUN
fsr-3913	76	8	that	that	PRON
fsr-3913	76	9	qualify	qualify	VERB
fsr-3913	76	10	for	for	ADP
fsr-3913	76	11	msa	msa	PROPN
fsr-3913	76	12	payments	payment	NOUN
fsr-3913	76	13	.	.	PUNCT
fsr-3913	77	1	eligible	eligible	ADJ
fsr-3913	77	2	medical	medical	ADJ
fsr-3913	77	3	expenses	expense	NOUN
fsr-3913	77	4	are	be	AUX
fsr-3913	77	5	mostly	mostly	ADV
fsr-3913	77	6	the	the	DET
fsr-3913	77	7	same	same	ADJ
fsr-3913	77	8	ones	one	NOUN
fsr-3913	77	9	that	that	PRON
fsr-3913	77	10	are	be	AUX
fsr-3913	77	11	deductible	deductible	ADJ
fsr-3913	77	12	for	for	ADP
fsr-3913	77	13	federal	federal	ADJ
fsr-3913	77	14	income	income	NOUN
fsr-3913	77	15	tax	tax	NOUN
fsr-3913	77	16	purposes	purpose	NOUN
fsr-3913	77	17	—	—	PUNCT
fsr-3913	77	18	ignoring	ignore	VERB
fsr-3913	77	19	the	the	DET
fsr-3913	77	20	7.5	7.5	NUM
fsr-3913	77	21	%	%	NOUN
fsr-3913	77	22	of	of	ADP
fsr-3913	77	23	adjusted	adjust	VERB
fsr-3913	77	24	gross	gross	ADJ
fsr-3913	77	25	income	income	NOUN
fsr-3913	77	26	limitation	limitation	NOUN
fsr-3913	77	27	for	for	ADP
fsr-3913	77	28	the	the	DET
fsr-3913	77	29	taxpayer	taxpayer	NOUN
fsr-3913	77	30	that	that	PRON
fsr-3913	77	31	itemizes	itemize	VERB
fsr-3913	77	32	.	.	PUNCT
fsr-3913	78	1	in	in	ADP
fsr-3913	78	2	contrast	contrast	NOUN
fsr-3913	78	3	to	to	ADP
fsr-3913	78	4	section	section	NOUN
fsr-3913	78	5	125	125	NUM
fsr-3913	78	6	plans	plan	NOUN
fsr-3913	78	7	,	,	PUNCT
fsr-3913	78	8	or	or	CCONJ
fsr-3913	78	9	flexible	flexible	ADJ
fsr-3913	78	10	spending	spending	NOUN
fsr-3913	78	11	accounts	account	NOUN
fsr-3913	78	12	(	(	PUNCT
fsr-3913	78	13	fsas	fsa	NOUN
fsr-3913	78	14	)	)	PUNCT
fsr-3913	78	15	,	,	PUNCT
fsr-3913	78	16	msas	msa	NOUN
fsr-3913	78	17	do	do	AUX
fsr-3913	78	18	not	not	PART
fsr-3913	78	19	penalize	penalize	VERB
fsr-3913	78	20	account	account	NOUN
fsr-3913	78	21	holders	holder	NOUN
fsr-3913	78	22	for	for	ADP
fsr-3913	78	23	saving	save	VERB
fsr-3913	78	24	more	more	ADJ
fsr-3913	78	25	than	than	ADP
fsr-3913	78	26	is	be	AUX
fsr-3913	78	27	used	use	VERB
fsr-3913	78	28	in	in	ADP
fsr-3913	78	29	a	a	DET
fsr-3913	78	30	given	give	VERB
fsr-3913	78	31	year	year	NOUN
fsr-3913	78	32	.	.	PUNCT
fsr-3913	79	1	under	under	ADP
fsr-3913	79	2	fsas	fsa	NOUN
fsr-3913	79	3	,	,	PUNCT
fsr-3913	79	4	employees	employee	NOUN
fsr-3913	79	5	must	must	AUX
fsr-3913	79	6	use	use	VERB
fsr-3913	79	7	their	their	PRON
fsr-3913	79	8	account	account	NOUN
fsr-3913	79	9	balance	balance	NOUN
fsr-3913	79	10	by	by	ADP
fsr-3913	79	11	year	year	NOUN
fsr-3913	79	12	-	-	PUNCT
fsr-3913	79	13	end	end	NOUN
fsr-3913	79	14	or	or	CCONJ
fsr-3913	79	15	lose	lose	VERB
fsr-3913	79	16	the	the	DET
fsr-3913	79	17	funds	fund	NOUN
fsr-3913	79	18	.	.	PUNCT
fsr-3913	80	1	this	this	PRON
fsr-3913	80	2	encourages	encourage	VERB
fsr-3913	80	3	employees	employee	NOUN
fsr-3913	80	4	to	to	PART
fsr-3913	80	5	increase	increase	VERB
fsr-3913	80	6	utilization	utilization	NOUN
fsr-3913	80	7	near	near	ADP
fsr-3913	80	8	year	year	NOUN
fsr-3913	80	9	-	-	PUNCT
fsr-3913	80	10	end	end	NOUN
fsr-3913	80	11	to	to	PART
fsr-3913	80	12	“	"	PUNCT
fsr-3913	80	13	use	use	VERB
fsr-3913	80	14	up	up	ADP
fsr-3913	80	15	”	"	PUNCT
fsr-3913	80	16	any	any	DET
fsr-3913	80	17	unspent	unspent	ADJ
fsr-3913	80	18	funds	fund	NOUN
fsr-3913	80	19	.	.	PUNCT
fsr-3913	81	1	msas	msas	PROPN
fsr-3913	81	2	allows	allow	VERB
fsr-3913	81	3	unused	unused	ADJ
fsr-3913	81	4	funds	fund	NOUN
fsr-3913	81	5	to	to	PART
fsr-3913	81	6	roll	roll	VERB
fsr-3913	81	7	over	over	ADP
fsr-3913	81	8	to	to	ADP
fsr-3913	81	9	the	the	DET
fsr-3913	81	10	next	next	ADJ
fsr-3913	81	11	year	year	NOUN
fsr-3913	81	12	,	,	PUNCT
fsr-3913	81	13	discouraging	discourage	VERB
fsr-3913	81	14	inefficient	inefficient	ADJ
fsr-3913	81	15	usage	usage	NOUN
fsr-3913	81	16	of	of	ADP
fsr-3913	81	17	medical	medical	ADJ
fsr-3913	81	18	services	service	NOUN
fsr-3913	81	19	.	.	PUNCT
fsr-3913	82	1	critics	critic	NOUN
fsr-3913	82	2	of	of	ADP
fsr-3913	82	3	the	the	DET
fsr-3913	82	4	program	program	NOUN
fsr-3913	82	5	claim	claim	NOUN
fsr-3913	82	6	that	that	SCONJ
fsr-3913	82	7	msas	msa	NOUN
fsr-3913	82	8	benefit	benefit	VERB
fsr-3913	82	9	the	the	DET
fsr-3913	82	10	healthy	healthy	ADJ
fsr-3913	82	11	and	and	CCONJ
fsr-3913	82	12	wealthy	wealthy	ADJ
fsr-3913	82	13	at	at	ADP
fsr-3913	82	14	the	the	DET
fsr-3913	82	15	expense	expense	NOUN
fsr-3913	82	16	of	of	ADP
fsr-3913	82	17	other	other	ADJ
fsr-3913	82	18	individuals	individual	NOUN
fsr-3913	82	19	,	,	PUNCT
fsr-3913	82	20	as	as	SCONJ
fsr-3913	82	21	only	only	ADV
fsr-3913	82	22	high	high	ADJ
fsr-3913	82	23	-	-	PUNCT
fsr-3913	82	24	risk	risk	NOUN
fsr-3913	82	25	people	people	NOUN
fsr-3913	82	26	will	will	AUX
fsr-3913	82	27	be	be	AUX
fsr-3913	82	28	left	leave	VERB
fsr-3913	82	29	in	in	ADP
fsr-3913	82	30	other	other	ADJ
fsr-3913	82	31	plans	plan	NOUN
fsr-3913	82	32	to	to	PART
fsr-3913	82	33	distribute	distribute	VERB
fsr-3913	82	34	the	the	DET
fsr-3913	82	35	risk	risk	NOUN
fsr-3913	82	36	in	in	ADP
fsr-3913	82	37	the	the	DET
fsr-3913	82	38	risk	risk	NOUN
fsr-3913	82	39	pool	pool	NOUN
fsr-3913	82	40	.	.	PUNCT
fsr-3913	83	1	many	many	ADJ
fsr-3913	83	2	critics	critic	NOUN
fsr-3913	83	3	of	of	ADP
fsr-3913	83	4	medical	medical	ADJ
fsr-3913	83	5	savings	saving	NOUN
fsr-3913	83	6	accounts	account	NOUN
fsr-3913	83	7	also	also	ADV
fsr-3913	83	8	point	point	VERB
fsr-3913	83	9	to	to	ADP
fsr-3913	83	10	the	the	DET
fsr-3913	83	11	financial	financial	ADJ
fsr-3913	83	12	hardships	hardship	NOUN
fsr-3913	83	13	imposed	impose	VERB
fsr-3913	83	14	upon	upon	SCONJ
fsr-3913	83	15	a	a	DET
fsr-3913	83	16	family	family	NOUN
fsr-3913	83	17	with	with	ADP
fsr-3913	83	18	high	high	ADJ
fsr-3913	83	19	deductibles	deductible	NOUN
fsr-3913	83	20	.	.	PUNCT
fsr-3913	84	1	however	however	ADV
fsr-3913	84	2	,	,	PUNCT
fsr-3913	84	3	this	this	DET
fsr-3913	84	4	argument	argument	NOUN
fsr-3913	84	5	is	be	AUX
fsr-3913	84	6	weakened	weaken	VERB
fsr-3913	84	7	when	when	SCONJ
fsr-3913	84	8	viewed	view	VERB
fsr-3913	84	9	in	in	ADP
fsr-3913	84	10	the	the	DET
fsr-3913	84	11	context	context	NOUN
fsr-3913	84	12	of	of	ADP
fsr-3913	84	13	the	the	DET
fsr-3913	84	14	employee	employee	NOUN
fsr-3913	84	15	’s	’s	PART
fsr-3913	84	16	cost	cost	NOUN
fsr-3913	84	17	-	-	PUNCT
fsr-3913	84	18	sharing	share	VERB
fsr-3913	84	19	arrangement	arrangement	NOUN
fsr-3913	84	20	in	in	ADP
fsr-3913	84	21	traditional	traditional	ADJ
fsr-3913	84	22	health	health	NOUN
fsr-3913	84	23	plans	plan	NOUN
fsr-3913	84	24	.	.	PUNCT
fsr-3913	85	1	average	average	ADJ
fsr-3913	85	2	employee	employee	NOUN
fsr-3913	85	3	contributions	contribution	NOUN
fsr-3913	85	4	to	to	ADP
fsr-3913	85	5	health	health	NOUN
fsr-3913	85	6	insurance	insurance	NOUN
fsr-3913	85	7	plans	plan	NOUN
fsr-3913	85	8	have	have	AUX
fsr-3913	85	9	risen	rise	VERB
fsr-3913	85	10	consistently	consistently	ADV
fsr-3913	85	11	since	since	SCONJ
fsr-3913	85	12	1983	1983	NUM
fsr-3913	85	13	.	.	PUNCT
fsr-3913	86	1	in	in	ADP
fsr-3913	86	2	that	that	DET
fsr-3913	86	3	year	year	NOUN
fsr-3913	86	4	,	,	PUNCT
fsr-3913	86	5	single	single	ADJ
fsr-3913	86	6	coverage	coverage	NOUN
fsr-3913	86	7	contributions	contribution	NOUN
fsr-3913	86	8	averaged	average	VERB
fsr-3913	86	9	$	$	SYM
fsr-3913	86	10	10	10	NUM
fsr-3913	86	11	a	a	DET
fsr-3913	86	12	month	month	NOUN
fsr-3913	86	13	and	and	CCONJ
fsr-3913	86	14	family	family	NOUN
fsr-3913	86	15	coverage	coverage	NOUN
fsr-3913	86	16	$	$	SYM
fsr-3913	86	17	33	33	NUM
fsr-3913	86	18	a	a	DET
fsr-3913	86	19	month	month	NOUN
fsr-3913	86	20	.	.	PUNCT
fsr-3913	87	1	by	by	ADP
fsr-3913	87	2	1995	1995	NUM
fsr-3913	87	3	,	,	PUNCT
fsr-3913	87	4	required	require	VERB
fsr-3913	87	5	contributions	contribution	NOUN
fsr-3913	87	6	were	be	AUX
fsr-3913	87	7	three	three	NUM
fsr-3913	87	8	and	and	CCONJ
fsr-3913	87	9	four	four	NUM
fsr-3913	87	10	times	time	NOUN
fsr-3913	87	11	higher	high	ADJ
fsr-3913	87	12	for	for	ADP
fsr-3913	87	13	single	single	ADJ
fsr-3913	87	14	and	and	CCONJ
fsr-3913	87	15	family	family	NOUN
fsr-3913	87	16	coverage	coverage	NOUN
fsr-3913	87	17	,	,	PUNCT
fsr-3913	87	18	respectively	respectively	ADV
fsr-3913	87	19	,	,	PUNCT
fsr-3913	87	20	than	than	ADP
fsr-3913	87	21	in	in	ADP
fsr-3913	87	22	1983	1983	NUM
fsr-3913	87	23	.	.	PUNCT
fsr-3913	88	1	during	during	ADP
fsr-3913	88	2	this	this	DET
fsr-3913	88	3	time	time	NOUN
fsr-3913	88	4	period	period	NOUN
fsr-3913	88	5	,	,	PUNCT
fsr-3913	88	6	medical	medical	ADJ
fsr-3913	88	7	prices	price	NOUN
fsr-3913	88	8	,	,	PUNCT
fsr-3913	88	9	as	as	SCONJ
fsr-3913	88	10	measured	measure	VERB
fsr-3913	88	11	by	by	ADP
fsr-3913	88	12	the	the	DET
fsr-3913	88	13	medical	medical	PROPN
fsr-3913	88	14	care	care	NOUN
fsr-3913	88	15	component	component	NOUN
fsr-3913	88	16	of	of	ADP
fsr-3913	88	17	the	the	DET
fsr-3913	88	18	consumer	consumer	NOUN
fsr-3913	88	19	price	price	NOUN
fsr-3913	88	20	index	index	NOUN
fsr-3913	88	21	,	,	PUNCT
fsr-3913	88	22	doubled	double	VERB
fsr-3913	88	23	.	.	PUNCT
fsr-3913	89	1	employee	employee	NOUN
fsr-3913	89	2	contributions	contribution	NOUN
fsr-3913	89	3	increased	increase	VERB
fsr-3913	89	4	at	at	ADP
fsr-3913	89	5	about	about	ADV
fsr-3913	89	6	the	the	DET
fsr-3913	89	7	same	same	ADJ
fsr-3913	89	8	rate	rate	NOUN
fsr-3913	89	9	as	as	ADP
fsr-3913	89	10	the	the	DET
fsr-3913	89	11	medical	medical	PROPN
fsr-3913	89	12	care	care	NOUN
fsr-3913	89	13	component	component	NOUN
fsr-3913	89	14	of	of	ADP
fsr-3913	89	15	the	the	DET
fsr-3913	89	16	cpi	cpi	NOUN
fsr-3913	89	17	until	until	ADP
fsr-3913	89	18	the	the	DET
fsr-3913	89	19	mid-1980s	mid-1980	NOUN
fsr-3913	89	20	,	,	PUNCT
fsr-3913	89	21	and	and	CCONJ
fsr-3913	89	22	since	since	SCONJ
fsr-3913	89	23	then	then	ADV
fsr-3913	89	24	have	have	AUX
fsr-3913	89	25	outpaced	outpace	VERB
fsr-3913	89	26	the	the	DET
fsr-3913	89	27	cpi	cpi	PROPN
fsr-3913	89	28	medical	medical	PROPN
fsr-3913	89	29	care	care	PROPN
fsr-3913	89	30	component	component	NOUN
fsr-3913	89	31	.	.	PUNCT
fsr-3913	90	1	critics	critic	NOUN
fsr-3913	90	2	of	of	ADP
fsr-3913	90	3	medical	medical	ADJ
fsr-3913	90	4	savings	saving	NOUN
fsr-3913	90	5	accounts	account	NOUN
fsr-3913	90	6	also	also	ADV
fsr-3913	90	7	claim	claim	VERB
fsr-3913	90	8	that	that	SCONJ
fsr-3913	90	9	they	they	PRON
fsr-3913	90	10	provide	provide	VERB
fsr-3913	90	11	a	a	DET
fsr-3913	90	12	disincentive	disincentive	ADJ
fsr-3913	90	13	towards	towards	ADP
fsr-3913	90	14	preventive	preventive	ADJ
fsr-3913	90	15	care	care	NOUN
fsr-3913	90	16	.	.	PUNCT
fsr-3913	91	1	however	however	ADV
fsr-3913	91	2	,	,	PUNCT
fsr-3913	91	3	experience	experience	NOUN
fsr-3913	91	4	suggests	suggest	VERB
fsr-3913	91	5	that	that	SCONJ
fsr-3913	91	6	the	the	DET
fsr-3913	91	7	reverse	reverse	NOUN
fsr-3913	91	8	is	be	AUX
fsr-3913	91	9	true	true	ADJ
fsr-3913	91	10	.	.	PUNCT
fsr-3913	92	1	a	a	DET
fsr-3913	92	2	survey	survey	NOUN
fsr-3913	92	3	of	of	ADP
fsr-3913	92	4	golden	golden	ADJ
fsr-3913	92	5	rule	rule	NOUN
fsr-3913	92	6	employees	employee	NOUN
fsr-3913	92	7	who	who	PRON
fsr-3913	92	8	have	have	VERB
fsr-3913	92	9	msas	msa	NOUN
fsr-3913	92	10	found	find	VERB
fsr-3913	92	11	that	that	SCONJ
fsr-3913	92	12	20	20	NUM
fsr-3913	92	13	%	%	NOUN
fsr-3913	92	14	actually	actually	ADV
fsr-3913	92	15	used	use	VERB
fsr-3913	92	16	their	their	PRON
fsr-3913	92	17	msa	msa	PROPN
fsr-3913	92	18	for	for	ADP
fsr-3913	92	19	a	a	DET
fsr-3913	92	20	medical	medical	ADJ
fsr-3913	92	21	service	service	NOUN
fsr-3913	92	22	they	they	PRON
fsr-3913	92	23	would	would	AUX
fsr-3913	92	24	not	not	PART
fsr-3913	92	25	have	have	AUX
fsr-3913	92	26	purchased	purchase	VERB
fsr-3913	92	27	under	under	ADP
fsr-3913	92	28	the	the	DET
fsr-3913	92	29	traditional	traditional	ADJ
fsr-3913	92	30	insurance	insurance	NOUN
fsr-3913	92	31	plan	plan	NOUN
fsr-3913	92	32	.	.	PUNCT
fsr-3913	93	1	the	the	DET
fsr-3913	93	2	experience	experience	NOUN
fsr-3913	93	3	of	of	ADP
fsr-3913	93	4	companies	company	NOUN
fsr-3913	93	5	with	with	ADP
fsr-3913	93	6	a	a	DET
fsr-3913	93	7	5	5	NUM
fsr-3913	93	8	or	or	CCONJ
fsr-3913	93	9	6year	6year	NUM
fsr-3913	93	10	history	history	NOUN
fsr-3913	93	11	of	of	ADP
fsr-3913	93	12	using	use	VERB
fsr-3913	93	13	msas	msa	NOUN
fsr-3913	93	14	,	,	PUNCT
fsr-3913	93	15	such	such	ADJ
fsr-3913	93	16	as	as	ADP
fsr-3913	93	17	dominion	dominion	NOUN
fsr-3913	93	18	resources	resource	NOUN
fsr-3913	93	19	,	,	PUNCT
fsr-3913	93	20	found	find	VERB
fsr-3913	93	21	that	that	SCONJ
fsr-3913	93	22	their	their	PRON
fsr-3913	93	23	annual	annual	ADJ
fsr-3913	93	24	premium	premium	NOUN
fsr-3913	93	25	cost	cost	NOUN
fsr-3913	93	26	have	have	AUX
fsr-3913	93	27	risen	rise	VERB
fsr-3913	93	28	at	at	ADP
fsr-3913	93	29	less	less	ADJ
fsr-3913	93	30	than	than	ADP
fsr-3913	93	31	1	1	NUM
fsr-3913	93	32	%	%	NOUN
fsr-3913	93	33	a	a	DET
fsr-3913	93	34	year	year	NOUN
fsr-3913	93	35	.	.	PUNCT
fsr-3913	94	1	the	the	DET
fsr-3913	94	2	problems	problem	NOUN
fsr-3913	94	3	of	of	ADP
fsr-3913	94	4	neglecting	neglect	VERB
fsr-3913	94	5	preventative	preventative	ADJ
fsr-3913	94	6	care	care	NOUN
fsr-3913	94	7	presumably	presumably	ADV
fsr-3913	94	8	would	would	AUX
fsr-3913	94	9	have	have	AUX
fsr-3913	94	10	shown	show	VERB
fsr-3913	94	11	up	up	ADP
fsr-3913	94	12	in	in	ADP
fsr-3913	94	13	the	the	DET
fsr-3913	94	14	form	form	NOUN
fsr-3913	94	15	of	of	ADP
fsr-3913	94	16	increased	increase	VERB
fsr-3913	94	17	insurance	insurance	NOUN
fsr-3913	94	18	premiums	premium	NOUN
fsr-3913	94	19	.	.	PUNCT
fsr-3913	95	1	concrete	concrete	ADJ
fsr-3913	95	2	evidence	evidence	NOUN
fsr-3913	95	3	that	that	PRON
fsr-3913	95	4	would	would	AUX
fsr-3913	95	5	support	support	VERB
fsr-3913	95	6	this	this	DET
fsr-3913	95	7	criticism	criticism	NOUN
fsr-3913	95	8	is	be	AUX
fsr-3913	95	9	not	not	PART
fsr-3913	95	10	found	find	VERB
fsr-3913	95	11	in	in	ADP
fsr-3913	95	12	the	the	DET
fsr-3913	95	13	rand	rand	NOUN
fsr-3913	95	14	study	study	NOUN
fsr-3913	95	15	.	.	PUNCT
fsr-3913	96	1	this	this	DET
fsr-3913	96	2	governmental	governmental	ADJ
fsr-3913	96	3	study	study	NOUN
fsr-3913	96	4	also	also	ADV
fsr-3913	96	5	found	find	VERB
fsr-3913	96	6	that	that	SCONJ
fsr-3913	96	7	with	with	ADP
fsr-3913	96	8	large	large	ADJ
fsr-3913	96	9	differences	difference	NOUN
fsr-3913	96	10	in	in	ADP
fsr-3913	96	11	total	total	ADJ
fsr-3913	96	12	use	use	NOUN
fsr-3913	96	13	of	of	ADP
fsr-3913	96	14	medical	medical	ADJ
fsr-3913	96	15	services	service	NOUN
fsr-3913	96	16	,	,	PUNCT
fsr-3913	96	17	the	the	DET
fsr-3913	96	18	health	health	NOUN
fsr-3913	96	19	outcomes	outcome	NOUN
fsr-3913	96	20	were	be	AUX
fsr-3913	96	21	not	not	PART
fsr-3913	96	22	significantly	significantly	ADV
fsr-3913	96	23	different	different	ADJ
fsr-3913	96	24	.	.	PUNCT
fsr-3913	97	1	in	in	ADP
fsr-3913	97	2	other	other	ADJ
fsr-3913	97	3	words	word	NOUN
fsr-3913	97	4	,	,	PUNCT
fsr-3913	97	5	increased	increase	VERB
fsr-3913	97	6	cost	cost	NOUN
fsr-3913	97	7	sharing	sharing	NOUN
fsr-3913	97	8	did	do	AUX
fsr-3913	97	9	not	not	PART
fsr-3913	97	10	have	have	VERB
fsr-3913	97	11	a	a	DET
fsr-3913	97	12	significant	significant	ADJ
fsr-3913	97	13	negative	negative	ADJ
fsr-3913	97	14	effect	effect	NOUN
fsr-3913	97	15	on	on	ADP
fsr-3913	97	16	the	the	DET
fsr-3913	97	17	participants	participant	NOUN
fsr-3913	97	18	’	’	PART
fsr-3913	97	19	health	health	NOUN
fsr-3913	97	20	status	status	NOUN
fsr-3913	97	21	(	(	PUNCT
fsr-3913	97	22	newhouse	newhouse	PROPN
fsr-3913	97	23	,	,	PUNCT
fsr-3913	97	24	1993	1993	NUM
fsr-3913	97	25	)	)	PUNCT
fsr-3913	97	26	.	.	PUNCT
fsr-3913	98	1	medical	medical	ADJ
fsr-3913	98	2	savings	saving	NOUN
fsr-3913	98	3	accounts	account	NOUN
fsr-3913	98	4	are	be	AUX
fsr-3913	98	5	not	not	PART
fsr-3913	98	6	limited	limit	VERB
fsr-3913	98	7	to	to	ADP
fsr-3913	98	8	those	those	PRON
fsr-3913	98	9	falling	fall	VERB
fsr-3913	98	10	under	under	ADP
fsr-3913	98	11	the	the	DET
fsr-3913	98	12	1996	1996	NUM
fsr-3913	98	13	hipaa	hipaa	NOUN
fsr-3913	98	14	legislation	legislation	NOUN
fsr-3913	98	15	.	.	PUNCT
fsr-3913	99	1	many	many	ADJ
fsr-3913	99	2	organizations	organization	NOUN
fsr-3913	99	3	have	have	AUX
fsr-3913	99	4	already	already	ADV
fsr-3913	99	5	implemented	implement	VERB
fsr-3913	99	6	a	a	DET
fsr-3913	99	7	medical	medical	ADJ
fsr-3913	99	8	savings	saving	NOUN
fsr-3913	99	9	account	account	NOUN
fsr-3913	99	10	type	type	NOUN
fsr-3913	99	11	of	of	ADP
fsr-3913	99	12	health	health	NOUN
fsr-3913	99	13	insurance	insurance	NOUN
fsr-3913	99	14	plan	plan	NOUN
fsr-3913	99	15	,	,	PUNCT
fsr-3913	99	16	even	even	ADV
fsr-3913	99	17	when	when	SCONJ
fsr-3913	99	18	such	such	ADJ
fsr-3913	99	19	plans	plan	NOUN
fsr-3913	99	20	do	do	AUX
fsr-3913	99	21	not	not	PART
fsr-3913	99	22	qualify	qualify	VERB
fsr-3913	99	23	for	for	ADP
fsr-3913	99	24	federal	federal	ADJ
fsr-3913	99	25	tax	tax	NOUN
fsr-3913	99	26	deductibility	deductibility	NOUN
fsr-3913	99	27	under	under	ADP
fsr-3913	99	28	110	110	NUM
fsr-3913	99	29	j.t	j.t	PROPN
fsr-3913	99	30	.	.	PROPN
fsr-3913	99	31	query	query	PROPN
fsr-3913	99	32	/	/	SYM
fsr-3913	99	33	financial	financial	ADJ
fsr-3913	99	34	services	service	NOUN
fsr-3913	99	35	review	review	VERB
fsr-3913	99	36	9	9	NUM
fsr-3913	99	37	(	(	PUNCT
fsr-3913	99	38	2000	2000	NUM
fsr-3913	99	39	)	)	PUNCT
fsr-3913	99	40	107–123	107–123	NUM
fsr-3913	99	41	hipaa	hipaa	NOUN
fsr-3913	99	42	.	.	PUNCT
fsr-3913	100	1	they	they	PRON
fsr-3913	100	2	include	include	VERB
fsr-3913	100	3	dominion	dominion	NOUN
fsr-3913	100	4	resources	resource	NOUN
fsr-3913	100	5	,	,	PUNCT
fsr-3913	100	6	forbes	forbes	PROPN
fsr-3913	100	7	,	,	PUNCT
fsr-3913	100	8	golden	golden	ADJ
fsr-3913	100	9	rule	rule	PROPN
fsr-3913	100	10	insurance	insurance	PROPN
fsr-3913	100	11	co.	co.	PROPN
fsr-3913	100	12	,	,	PUNCT
fsr-3913	100	13	quaker	quaker	NOUN
fsr-3913	100	14	oats	oats	NOUN
fsr-3913	100	15	,	,	PUNCT
fsr-3913	100	16	and	and	CCONJ
fsr-3913	100	17	the	the	DET
fsr-3913	100	18	united	united	PROPN
fsr-3913	100	19	mine	mine	PROPN
fsr-3913	100	20	workers	workers	PROPN
fsr-3913	100	21	union	union	PROPN
fsr-3913	100	22	.	.	PUNCT
fsr-3913	101	1	a	a	DET
fsr-3913	101	2	few	few	ADJ
fsr-3913	101	3	major	major	ADJ
fsr-3913	101	4	msa	msa	PROPN
fsr-3913	101	5	plan	plan	NOUN
fsr-3913	101	6	providers	provider	NOUN
fsr-3913	101	7	have	have	AUX
fsr-3913	101	8	categorized	categorize	VERB
fsr-3913	101	9	the	the	DET
fsr-3913	101	10	demographics	demographic	NOUN
fsr-3913	101	11	of	of	ADP
fsr-3913	101	12	their	their	PRON
fsr-3913	101	13	msa	msa	PROPN
fsr-3913	101	14	owners	owner	NOUN
fsr-3913	101	15	and	and	CCONJ
fsr-3913	101	16	applicants	applicant	NOUN
fsr-3913	101	17	.	.	PUNCT
fsr-3913	102	1	according	accord	VERB
fsr-3913	102	2	tomsanews	tomsanew	NOUN
fsr-3913	102	3	,	,	PUNCT
fsr-3913	102	4	an	an	DET
fsr-3913	102	5	online	online	ADJ
fsr-3913	102	6	newsletter	newsletter	NOUN
fsr-3913	102	7	sponsored	sponsor	VERB
fsr-3913	102	8	by	by	ADP
fsr-3913	102	9	the	the	DET
fsr-3913	102	10	golden	golden	ADJ
fsr-3913	102	11	rule	rule	NOUN
fsr-3913	102	12	insurance	insurance	NOUN
fsr-3913	102	13	company	company	NOUN
fsr-3913	102	14	,	,	PUNCT
fsr-3913	102	15	the	the	DET
fsr-3913	102	16	market	market	NOUN
fsr-3913	102	17	leader	leader	NOUN
fsr-3913	102	18	in	in	ADP
fsr-3913	102	19	providing	provide	VERB
fsr-3913	102	20	medical	medical	ADJ
fsr-3913	102	21	savings	saving	NOUN
fsr-3913	102	22	accounts	account	NOUN
fsr-3913	102	23	,	,	PUNCT
fsr-3913	102	24	the	the	DET
fsr-3913	102	25	demographics	demographic	NOUN
fsr-3913	102	26	of	of	ADP
fsr-3913	102	27	msa	msa	PROPN
fsr-3913	102	28	owners	owner	NOUN
fsr-3913	102	29	are	be	AUX
fsr-3913	102	30	as	as	SCONJ
fsr-3913	102	31	follows	follow	VERB
fsr-3913	102	32	:	:	PUNCT
fsr-3913	102	33	y	y	PROPN
fsr-3913	102	34	72	72	NUM
fsr-3913	102	35	%	%	NOUN
fsr-3913	102	36	are	be	AUX
fsr-3913	102	37	families	family	NOUN
fsr-3913	102	38	y	y	PROPN
fsr-3913	102	39	55	55	NUM
fsr-3913	102	40	%	%	NOUN
fsr-3913	102	41	have	have	VERB
fsr-3913	102	42	children	child	NOUN
fsr-3913	102	43	y	y	PROPN
fsr-3913	102	44	10	10	NUM
fsr-3913	102	45	%	%	NOUN
fsr-3913	102	46	are	be	AUX
fsr-3913	102	47	single	single	ADJ
fsr-3913	102	48	parents	parent	NOUN
fsr-3913	102	49	y	y	PROPN
fsr-3913	102	50	27.8	27.8	NUM
fsr-3913	102	51	%	%	NOUN
fsr-3913	102	52	are	be	AUX
fsr-3913	102	53	single	single	ADJ
fsr-3913	102	54	y	y	PROPN
fsr-3913	102	55	16	16	NUM
fsr-3913	102	56	%	%	NOUN
fsr-3913	102	57	of	of	ADP
fsr-3913	102	58	msa	msa	PROPN
fsr-3913	102	59	applicants	applicant	NOUN
fsr-3913	102	60	were	be	AUX
fsr-3913	102	61	previously	previously	ADV
fsr-3913	102	62	uninsured	uninsured	ADJ
fsr-3913	102	63	y	y	PROPN
fsr-3913	102	64	77	77	NUM
fsr-3913	102	65	%	%	NOUN
fsr-3913	102	66	of	of	ADP
fsr-3913	102	67	msa	msa	PROPN
fsr-3913	102	68	applicants	applicant	NOUN
fsr-3913	102	69	are	be	AUX
fsr-3913	102	70	self	self	NOUN
fsr-3913	102	71	-	-	PUNCT
fsr-3913	102	72	employed	employ	VERB
fsr-3913	102	73	y	y	PROPN
fsr-3913	102	74	23	23	NUM
fsr-3913	102	75	%	%	NOUN
fsr-3913	102	76	work	work	NOUN
fsr-3913	102	77	for	for	ADP
fsr-3913	102	78	small	small	ADJ
fsr-3913	102	79	businesses	business	NOUN
fsr-3913	102	80	y	y	PROPN
fsr-3913	102	81	the	the	DET
fsr-3913	102	82	average	average	ADJ
fsr-3913	102	83	age	age	NOUN
fsr-3913	102	84	of	of	ADP
fsr-3913	102	85	the	the	DET
fsr-3913	102	86	primary	primary	ADJ
fsr-3913	102	87	insured	insure	VERB
fsr-3913	102	88	is	be	AUX
fsr-3913	102	89	44	44	NUM
fsr-3913	102	90	as	as	ADP
fsr-3913	102	91	of	of	ADP
fsr-3913	102	92	may	may	PROPN
fsr-3913	102	93	1999	1999	NUM
fsr-3913	102	94	,	,	PUNCT
fsr-3913	102	95	golden	golden	ADJ
fsr-3913	102	96	rule	rule	PROPN
fsr-3913	102	97	insurance	insurance	PROPN
fsr-3913	102	98	co.	co.	PROPN
fsr-3913	102	99	had	have	VERB
fsr-3913	102	100	a	a	DET
fsr-3913	102	101	total	total	NOUN
fsr-3913	102	102	of	of	ADP
fsr-3913	102	103	37,323	37,323	NUM
fsr-3913	102	104	individual	individual	ADJ
fsr-3913	102	105	msa	msa	PROPN
fsr-3913	102	106	plans	plan	NOUN
fsr-3913	102	107	in	in	ADP
fsr-3913	102	108	force	force	NOUN
fsr-3913	102	109	.	.	PUNCT
fsr-3913	103	1	at	at	ADP
fsr-3913	103	2	fortis	fortis	PROPN
fsr-3913	103	3	health	health	NOUN
fsr-3913	103	4	,	,	PUNCT
fsr-3913	103	5	another	another	DET
fsr-3913	103	6	leading	lead	VERB
fsr-3913	103	7	provider	provider	NOUN
fsr-3913	103	8	of	of	ADP
fsr-3913	103	9	msa	msa	PROPN
fsr-3913	103	10	plans	plan	NOUN
fsr-3913	103	11	,	,	PUNCT
fsr-3913	103	12	approximately	approximately	ADV
fsr-3913	103	13	80	80	NUM
fsr-3913	103	14	%	%	NOUN
fsr-3913	103	15	of	of	ADP
fsr-3913	103	16	sales	sale	NOUN
fsr-3913	103	17	are	be	AUX
fsr-3913	103	18	to	to	ADP
fsr-3913	103	19	individuals	individual	NOUN
fsr-3913	103	20	and	and	CCONJ
fsr-3913	103	21	20	20	NUM
fsr-3913	103	22	%	%	NOUN
fsr-3913	103	23	of	of	ADP
fsr-3913	103	24	sales	sale	NOUN
fsr-3913	103	25	are	be	AUX
fsr-3913	103	26	to	to	ADP
fsr-3913	103	27	small	small	ADJ
fsr-3913	103	28	businesses	business	NOUN
fsr-3913	103	29	.	.	PUNCT
fsr-3913	104	1	the	the	DET
fsr-3913	104	2	medical	medical	ADJ
fsr-3913	104	3	savings	saving	NOUN
fsr-3913	104	4	concept	concept	NOUN
fsr-3913	104	5	has	have	AUX
fsr-3913	104	6	also	also	ADV
fsr-3913	104	7	been	be	AUX
fsr-3913	104	8	embraced	embrace	VERB
fsr-3913	104	9	internationally	internationally	ADV
fsr-3913	104	10	.	.	PUNCT
fsr-3913	105	1	since	since	SCONJ
fsr-3913	105	2	1984	1984	NUM
fsr-3913	105	3	,	,	PUNCT
fsr-3913	105	4	singapore	singapore	PROPN
fsr-3913	105	5	has	have	AUX
fsr-3913	105	6	provided	provide	VERB
fsr-3913	105	7	its	its	PRON
fsr-3913	105	8	citizens	citizen	NOUN
fsr-3913	105	9	with	with	ADP
fsr-3913	105	10	health	health	NOUN
fsr-3913	105	11	care	care	NOUN
fsr-3913	105	12	through	through	ADP
fsr-3913	105	13	a	a	DET
fsr-3913	105	14	form	form	NOUN
fsr-3913	105	15	of	of	ADP
fsr-3913	105	16	medical	medical	ADJ
fsr-3913	105	17	savings	saving	NOUN
fsr-3913	105	18	accounts	account	NOUN
fsr-3913	105	19	.	.	PUNCT
fsr-3913	106	1	singapore	singapore	PROPN
fsr-3913	106	2	spends	spend	VERB
fsr-3913	106	3	only	only	ADV
fsr-3913	106	4	3.1	3.1	NUM
fsr-3913	106	5	%	%	NOUN
fsr-3913	106	6	of	of	ADP
fsr-3913	106	7	its	its	PRON
fsr-3913	106	8	gross	gross	ADJ
fsr-3913	106	9	domestic	domestic	ADJ
fsr-3913	106	10	product	product	NOUN
fsr-3913	106	11	(	(	PUNCT
fsr-3913	106	12	gdp	gdp	NOUN
fsr-3913	106	13	)	)	PUNCT
fsr-3913	106	14	on	on	ADP
fsr-3913	106	15	health	health	NOUN
fsr-3913	106	16	care	care	NOUN
fsr-3913	106	17	,	,	PUNCT
fsr-3913	106	18	while	while	SCONJ
fsr-3913	106	19	the	the	DET
fsr-3913	106	20	u.s	u.s	PROPN
fsr-3913	106	21	.	.	PROPN
fsr-3913	106	22	spends	spend	VERB
fsr-3913	106	23	about	about	ADV
fsr-3913	106	24	14	14	NUM
fsr-3913	106	25	%	%	NOUN
fsr-3913	106	26	,	,	PUNCT
fsr-3913	106	27	yet	yet	CCONJ
fsr-3913	106	28	singapore	singapore	PROPN
fsr-3913	106	29	’s	’s	PART
fsr-3913	106	30	hospitalization	hospitalization	NOUN
fsr-3913	106	31	rate	rate	NOUN
fsr-3913	106	32	is	be	AUX
fsr-3913	106	33	about	about	ADV
fsr-3913	106	34	equal	equal	ADJ
fsr-3913	106	35	to	to	ADP
fsr-3913	106	36	that	that	PRON
fsr-3913	106	37	of	of	ADP
fsr-3913	106	38	hmos	hmos	PROPN
fsr-3913	106	39	in	in	ADP
fsr-3913	106	40	the	the	DET
fsr-3913	106	41	united	united	PROPN
fsr-3913	106	42	states	states	PROPN
fsr-3913	106	43	(	(	PUNCT
fsr-3913	106	44	massaro	massaro	PROPN
fsr-3913	106	45	&	&	CCONJ
fsr-3913	106	46	wong	wong	PROPN
fsr-3913	106	47	,	,	PUNCT
fsr-3913	106	48	1996	1996	NUM
fsr-3913	106	49	)	)	PUNCT
fsr-3913	106	50	.	.	PUNCT
fsr-3913	107	1	in	in	ADP
fsr-3913	107	2	1993	1993	NUM
fsr-3913	107	3	,	,	PUNCT
fsr-3913	107	4	china	china	PROPN
fsr-3913	107	5	began	begin	VERB
fsr-3913	107	6	experimenting	experiment	VERB
fsr-3913	107	7	with	with	ADP
fsr-3913	107	8	msas	msa	NOUN
fsr-3913	107	9	.	.	PUNCT
fsr-3913	108	1	today	today	NOUN
fsr-3913	108	2	,	,	PUNCT
fsr-3913	108	3	about	about	ADV
fsr-3913	108	4	5	5	NUM
fsr-3913	108	5	million	million	NUM
fsr-3913	108	6	chinese	chinese	ADJ
fsr-3913	108	7	workers	worker	NOUN
fsr-3913	108	8	have	have	VERB
fsr-3913	108	9	them	they	PRON
fsr-3913	108	10	.	.	PUNCT
fsr-3913	109	1	3	3	X
fsr-3913	109	2	.	.	X
fsr-3913	109	3	literature	literature	NOUN
fsr-3913	109	4	review	review	VERB
fsr-3913	109	5	previous	previous	ADJ
fsr-3913	109	6	research	research	NOUN
fsr-3913	109	7	in	in	ADP
fsr-3913	109	8	the	the	DET
fsr-3913	109	9	area	area	NOUN
fsr-3913	109	10	of	of	ADP
fsr-3913	109	11	medical	medical	ADJ
fsr-3913	109	12	savings	saving	NOUN
fsr-3913	109	13	accounts	account	NOUN
fsr-3913	109	14	has	have	AUX
fsr-3913	109	15	been	be	AUX
fsr-3913	109	16	somewhat	somewhat	ADV
fsr-3913	109	17	inhibited	inhibit	VERB
fsr-3913	109	18	due	due	ADP
fsr-3913	109	19	to	to	ADP
fsr-3913	109	20	limited	limited	ADJ
fsr-3913	109	21	participation	participation	NOUN
fsr-3913	109	22	at	at	ADP
fsr-3913	109	23	this	this	DET
fsr-3913	109	24	point	point	NOUN
fsr-3913	109	25	in	in	ADP
fsr-3913	109	26	time	time	NOUN
fsr-3913	109	27	.	.	PUNCT
fsr-3913	110	1	for	for	ADP
fsr-3913	110	2	example	example	NOUN
fsr-3913	110	3	,	,	PUNCT
fsr-3913	110	4	the	the	DET
fsr-3913	110	5	government	government	NOUN
fsr-3913	110	6	accounting	accounting	NOUN
fsr-3913	110	7	office	office	NOUN
fsr-3913	110	8	(	(	PUNCT
fsr-3913	110	9	gao	gao	PROPN
fsr-3913	110	10	)	)	PUNCT
fsr-3913	110	11	had	have	AUX
fsr-3913	110	12	been	be	AUX
fsr-3913	110	13	directed	direct	VERB
fsr-3913	110	14	by	by	ADP
fsr-3913	110	15	congress	congress	PROPN
fsr-3913	110	16	to	to	PART
fsr-3913	110	17	survey	survey	VERB
fsr-3913	110	18	enrollees	enrollee	NOUN
fsr-3913	110	19	,	,	PUNCT
fsr-3913	110	20	employers	employer	NOUN
fsr-3913	110	21	and	and	CCONJ
fsr-3913	110	22	financial	financial	ADJ
fsr-3913	110	23	institutions	institution	NOUN
fsr-3913	110	24	in	in	ADP
fsr-3913	110	25	the	the	DET
fsr-3913	110	26	hipaa	hipaa	NOUN
fsr-3913	110	27	qualified	qualified	ADJ
fsr-3913	110	28	plans	plan	NOUN
fsr-3913	110	29	and	and	CCONJ
fsr-3913	110	30	submit	submit	VERB
fsr-3913	110	31	a	a	DET
fsr-3913	110	32	report	report	NOUN
fsr-3913	110	33	by	by	ADP
fsr-3913	110	34	january	january	PROPN
fsr-3913	110	35	1	1	NUM
fsr-3913	110	36	,	,	PUNCT
fsr-3913	110	37	1999	1999	NUM
fsr-3913	110	38	,	,	PUNCT
fsr-3913	110	39	but	but	CCONJ
fsr-3913	110	40	was	be	AUX
fsr-3913	110	41	unable	unable	ADJ
fsr-3913	110	42	to	to	PART
fsr-3913	110	43	do	do	VERB
fsr-3913	110	44	so	so	ADV
fsr-3913	110	45	at	at	ADP
fsr-3913	110	46	a	a	DET
fsr-3913	110	47	reasonable	reasonable	ADJ
fsr-3913	110	48	cost	cost	NOUN
fsr-3913	110	49	due	due	ADP
fsr-3913	110	50	to	to	ADP
fsr-3913	110	51	relatively	relatively	ADV
fsr-3913	110	52	low	low	ADJ
fsr-3913	110	53	enrollment	enrollment	NOUN
fsr-3913	110	54	.	.	PUNCT
fsr-3913	111	1	as	as	ADP
fsr-3913	111	2	a	a	DET
fsr-3913	111	3	result	result	NOUN
fsr-3913	111	4	,	,	PUNCT
fsr-3913	111	5	research	research	NOUN
fsr-3913	111	6	has	have	AUX
fsr-3913	111	7	been	be	AUX
fsr-3913	111	8	focused	focus	VERB
fsr-3913	111	9	on	on	ADP
fsr-3913	111	10	three	three	NUM
fsr-3913	111	11	primary	primary	ADJ
fsr-3913	111	12	areas	area	NOUN
fsr-3913	111	13	:	:	PUNCT
fsr-3913	111	14	(	(	PUNCT
fsr-3913	111	15	1	1	X
fsr-3913	111	16	)	)	PUNCT
fsr-3913	111	17	customer	customer	NOUN
fsr-3913	111	18	interest	interest	NOUN
fsr-3913	111	19	in	in	ADP
fsr-3913	111	20	and	and	CCONJ
fsr-3913	111	21	satisfaction	satisfaction	VERB
fsr-3913	111	22	with	with	ADP
fsr-3913	111	23	the	the	DET
fsr-3913	111	24	plans	plan	NOUN
fsr-3913	111	25	,	,	PUNCT
fsr-3913	111	26	(	(	PUNCT
fsr-3913	111	27	2	2	X
fsr-3913	111	28	)	)	PUNCT
fsr-3913	111	29	theoretical	theoretical	ADJ
fsr-3913	111	30	economic	economic	ADJ
fsr-3913	111	31	arguments	argument	NOUN
fsr-3913	111	32	and	and	CCONJ
fsr-3913	111	33	simulations	simulation	NOUN
fsr-3913	111	34	supporting	support	VERB
fsr-3913	111	35	or	or	CCONJ
fsr-3913	111	36	refuting	refute	VERB
fsr-3913	111	37	benefits	benefit	NOUN
fsr-3913	111	38	and/or	and/or	CCONJ
fsr-3913	111	39	criticisms	criticism	NOUN
fsr-3913	111	40	of	of	ADP
fsr-3913	111	41	the	the	DET
fsr-3913	111	42	plans	plan	NOUN
fsr-3913	111	43	,	,	PUNCT
fsr-3913	111	44	and	and	CCONJ
fsr-3913	111	45	(	(	PUNCT
fsr-3913	111	46	3	3	X
fsr-3913	111	47	)	)	PUNCT
fsr-3913	111	48	simulations	simulation	NOUN
fsr-3913	111	49	evaluating	evaluate	VERB
fsr-3913	111	50	the	the	DET
fsr-3913	111	51	savings	saving	NOUN
fsr-3913	111	52	component	component	NOUN
fsr-3913	111	53	of	of	ADP
fsr-3913	111	54	the	the	DET
fsr-3913	111	55	plans	plan	NOUN
fsr-3913	111	56	.	.	PUNCT
fsr-3913	112	1	an	an	DET
fsr-3913	112	2	overview	overview	NOUN
fsr-3913	112	3	of	of	ADP
fsr-3913	112	4	prior	prior	ADJ
fsr-3913	112	5	research	research	NOUN
fsr-3913	112	6	in	in	ADP
fsr-3913	112	7	each	each	PRON
fsr-3913	112	8	of	of	ADP
fsr-3913	112	9	these	these	DET
fsr-3913	112	10	areas	area	NOUN
fsr-3913	112	11	follows	follow	VERB
fsr-3913	112	12	.	.	PUNCT
fsr-3913	113	1	most	most	ADJ
fsr-3913	113	2	surveys	survey	NOUN
fsr-3913	113	3	of	of	ADP
fsr-3913	113	4	individuals	individual	NOUN
fsr-3913	113	5	regarding	regard	VERB
fsr-3913	113	6	medical	medical	ADJ
fsr-3913	113	7	savings	saving	NOUN
fsr-3913	113	8	accounts	account	NOUN
fsr-3913	113	9	indicate	indicate	VERB
fsr-3913	113	10	a	a	DET
fsr-3913	113	11	high	high	ADJ
fsr-3913	113	12	level	level	NOUN
fsr-3913	113	13	of	of	ADP
fsr-3913	113	14	interest	interest	NOUN
fsr-3913	113	15	in	in	ADP
fsr-3913	113	16	the	the	DET
fsr-3913	113	17	concept	concept	NOUN
fsr-3913	113	18	.	.	PUNCT
fsr-3913	114	1	those	those	PRON
fsr-3913	114	2	who	who	PRON
fsr-3913	114	3	are	be	AUX
fsr-3913	114	4	already	already	ADV
fsr-3913	114	5	enrolled	enrol	VERB
fsr-3913	114	6	in	in	ADP
fsr-3913	114	7	such	such	ADJ
fsr-3913	114	8	programs	program	NOUN
fsr-3913	114	9	appear	appear	VERB
fsr-3913	114	10	to	to	PART
fsr-3913	114	11	be	be	AUX
fsr-3913	114	12	satisfied	satisfied	ADJ
fsr-3913	114	13	with	with	ADP
fsr-3913	114	14	their	their	PRON
fsr-3913	114	15	experience	experience	NOUN
fsr-3913	114	16	so	so	ADV
fsr-3913	114	17	far	far	ADV
fsr-3913	114	18	.	.	PUNCT
fsr-3913	115	1	a	a	DET
fsr-3913	115	2	survey	survey	NOUN
fsr-3913	115	3	jointly	jointly	ADV
fsr-3913	115	4	conducted	conduct	VERB
fsr-3913	115	5	by	by	ADP
fsr-3913	115	6	the	the	DET
fsr-3913	115	7	kaiser	kaiser	PROPN
fsr-3913	115	8	family	family	PROPN
fsr-3913	115	9	foundation	foundation	PROPN
fsr-3913	115	10	and	and	CCONJ
fsr-3913	115	11	harvard	harvard	PROPN
fsr-3913	115	12	university	university	PROPN
fsr-3913	115	13	found	find	VERB
fsr-3913	115	14	that	that	SCONJ
fsr-3913	115	15	medical	medical	ADJ
fsr-3913	115	16	savings	saving	NOUN
fsr-3913	115	17	accounts	account	NOUN
fsr-3913	115	18	are	be	AUX
fsr-3913	115	19	indeed	indeed	ADV
fsr-3913	115	20	popular	popular	ADJ
fsr-3913	115	21	.	.	PUNCT
fsr-3913	116	1	in	in	ADP
fsr-3913	116	2	a	a	DET
fsr-3913	116	3	random	random	ADJ
fsr-3913	116	4	survey	survey	NOUN
fsr-3913	116	5	of	of	ADP
fsr-3913	116	6	1,011	1,011	NUM
fsr-3913	116	7	adults	adult	NOUN
fsr-3913	116	8	to	to	PART
fsr-3913	116	9	determine	determine	VERB
fsr-3913	116	10	whether	whether	SCONJ
fsr-3913	116	11	or	or	CCONJ
fsr-3913	116	12	not	not	PART
fsr-3913	116	13	people	people	NOUN
fsr-3913	116	14	would	would	AUX
fsr-3913	116	15	choose	choose	VERB
fsr-3913	116	16	an	an	DET
fsr-3913	116	17	msa	msa	NOUN
fsr-3913	116	18	given	give	VERB
fsr-3913	116	19	the	the	DET
fsr-3913	116	20	opportunity	opportunity	NOUN
fsr-3913	116	21	,	,	PUNCT
fsr-3913	116	22	they	they	PRON
fsr-3913	116	23	found	find	VERB
fsr-3913	116	24	that	that	SCONJ
fsr-3913	116	25	if	if	SCONJ
fsr-3913	116	26	the	the	DET
fsr-3913	116	27	deductible	deductible	ADJ
fsr-3913	116	28	were	be	AUX
fsr-3913	116	29	$	$	SYM
fsr-3913	116	30	2,000	2,000	NUM
fsr-3913	116	31	,	,	PUNCT
fsr-3913	116	32	43	43	NUM
fsr-3913	116	33	%	%	NOUN
fsr-3913	116	34	said	say	VERB
fsr-3913	116	35	they	they	PRON
fsr-3913	116	36	would	would	AUX
fsr-3913	116	37	be	be	AUX
fsr-3913	116	38	“	"	PUNCT
fsr-3913	116	39	very	very	ADV
fsr-3913	116	40	likely	likely	ADJ
fsr-3913	116	41	”	"	PUNCT
fsr-3913	116	42	or	or	CCONJ
fsr-3913	116	43	“	"	PUNCT
fsr-3913	116	44	somewhat	somewhat	ADV
fsr-3913	116	45	likely	likely	ADJ
fsr-3913	116	46	”	"	PUNCT
fsr-3913	116	47	to	to	PART
fsr-3913	116	48	choose	choose	VERB
fsr-3913	116	49	an	an	DET
fsr-3913	116	50	msa	msa	PROPN
fsr-3913	116	51	.	.	PUNCT
fsr-3913	117	1	if	if	SCONJ
fsr-3913	117	2	the	the	DET
fsr-3913	117	3	deductible	deductible	ADJ
fsr-3913	117	4	were	be	AUX
fsr-3913	117	5	111j.t	111j.t	NUM
fsr-3913	117	6	.	.	PUNCT
fsr-3913	118	1	query	query	NOUN
fsr-3913	118	2	/	/	SYM
fsr-3913	118	3	financial	financial	ADJ
fsr-3913	118	4	services	service	NOUN
fsr-3913	118	5	review	review	VERB
fsr-3913	118	6	9	9	NUM
fsr-3913	118	7	(	(	PUNCT
fsr-3913	118	8	2000	2000	NUM
fsr-3913	118	9	)	)	PUNCT
fsr-3913	118	10	107–123	107–123	NUM
fsr-3913	118	11	$	$	SYM
fsr-3913	118	12	5,000	5,000	NUM
fsr-3913	118	13	,	,	PUNCT
fsr-3913	118	14	37	37	NUM
fsr-3913	118	15	%	%	NOUN
fsr-3913	118	16	would	would	AUX
fsr-3913	118	17	be	be	AUX
fsr-3913	118	18	likely	likely	ADJ
fsr-3913	118	19	to	to	PART
fsr-3913	118	20	choose	choose	VERB
fsr-3913	118	21	an	an	DET
fsr-3913	118	22	msa	msa	PROPN
fsr-3913	118	23	.	.	PUNCT
fsr-3913	119	1	these	these	DET
fsr-3913	119	2	results	result	NOUN
fsr-3913	119	3	were	be	AUX
fsr-3913	119	4	consistent	consistent	ADJ
fsr-3913	119	5	with	with	ADP
fsr-3913	119	6	market	market	NOUN
fsr-3913	119	7	studies	study	NOUN
fsr-3913	119	8	by	by	ADP
fsr-3913	119	9	the	the	DET
fsr-3913	119	10	national	national	PROPN
fsr-3913	119	11	blue	blue	PROPN
fsr-3913	119	12	cross	cross	PROPN
fsr-3913	119	13	blue	blue	PROPN
fsr-3913	119	14	shield	shield	PROPN
fsr-3913	119	15	association	association	NOUN
fsr-3913	119	16	that	that	PRON
fsr-3913	119	17	found	find	VERB
fsr-3913	119	18	43	43	NUM
fsr-3913	119	19	%	%	NOUN
fsr-3913	119	20	of	of	ADP
fsr-3913	119	21	employees	employee	NOUN
fsr-3913	119	22	would	would	AUX
fsr-3913	119	23	“	"	PUNCT
fsr-3913	119	24	definitely	definitely	ADV
fsr-3913	119	25	or	or	CCONJ
fsr-3913	119	26	probably	probably	ADV
fsr-3913	119	27	”	"	PUNCT
fsr-3913	119	28	switch	switch	VERB
fsr-3913	119	29	to	to	ADP
fsr-3913	119	30	an	an	DET
fsr-3913	119	31	msa	msa	NOUN
fsr-3913	119	32	if	if	SCONJ
fsr-3913	119	33	it	it	PRON
fsr-3913	119	34	were	be	AUX
fsr-3913	119	35	offered	offer	VERB
fsr-3913	119	36	to	to	ADP
fsr-3913	119	37	them	they	PRON
fsr-3913	119	38	(	(	PUNCT
fsr-3913	119	39	kaiser	kaiser	PROPN
fsr-3913	119	40	-	-	PUNCT
fsr-3913	119	41	harvard	harvard	PROPN
fsr-3913	119	42	,	,	PUNCT
fsr-3913	119	43	1996	1996	NUM
fsr-3913	119	44	)	)	PUNCT
fsr-3913	119	45	.	.	PUNCT
fsr-3913	120	1	in	in	ADP
fsr-3913	120	2	a	a	DET
fsr-3913	120	3	survey	survey	NOUN
fsr-3913	120	4	of	of	ADP
fsr-3913	120	5	employees	employee	NOUN
fsr-3913	120	6	at	at	ADP
fsr-3913	120	7	golden	golden	ADJ
fsr-3913	120	8	rule	rule	NOUN
fsr-3913	120	9	insurance	insurance	NOUN
fsr-3913	120	10	company	company	NOUN
fsr-3913	120	11	,	,	PUNCT
fsr-3913	120	12	65	65	NUM
fsr-3913	120	13	%	%	NOUN
fsr-3913	120	14	of	of	ADP
fsr-3913	120	15	msa	msa	PROPN
fsr-3913	120	16	enrollees	enrollee	NOUN
fsr-3913	120	17	rated	rate	VERB
fsr-3913	120	18	the	the	DET
fsr-3913	120	19	msa	msa	PROPN
fsr-3913	120	20	plan	plan	NOUN
fsr-3913	120	21	as	as	ADP
fsr-3913	120	22	“	"	PUNCT
fsr-3913	120	23	excellent	excellent	ADJ
fsr-3913	120	24	”	"	PUNCT
fsr-3913	120	25	and	and	CCONJ
fsr-3913	120	26	32	32	NUM
fsr-3913	120	27	%	%	NOUN
fsr-3913	120	28	rated	rate	VERB
fsr-3913	120	29	it	it	PRON
fsr-3913	120	30	as	as	ADP
fsr-3913	120	31	“	"	PUNCT
fsr-3913	120	32	good	good	ADJ
fsr-3913	120	33	.	.	PUNCT
fsr-3913	120	34	”	"	PUNCT
fsr-3913	121	1	the	the	DET
fsr-3913	121	2	survey	survey	NOUN
fsr-3913	121	3	was	be	AUX
fsr-3913	121	4	conducted	conduct	VERB
fsr-3913	121	5	independently	independently	ADV
fsr-3913	121	6	by	by	ADP
fsr-3913	121	7	the	the	DET
fsr-3913	121	8	luntz	luntz	PROPN
fsr-3913	121	9	research	research	PROPN
fsr-3913	121	10	group	group	NOUN
fsr-3913	121	11	.	.	PUNCT
fsr-3913	122	1	despite	despite	SCONJ
fsr-3913	122	2	the	the	DET
fsr-3913	122	3	current	current	ADJ
fsr-3913	122	4	paucity	paucity	NOUN
fsr-3913	122	5	of	of	ADP
fsr-3913	122	6	statistically	statistically	ADV
fsr-3913	122	7	meaningful	meaningful	ADJ
fsr-3913	122	8	empirical	empirical	ADJ
fsr-3913	122	9	data	datum	NOUN
fsr-3913	122	10	,	,	PUNCT
fsr-3913	122	11	many	many	ADJ
fsr-3913	122	12	researchers	researcher	NOUN
fsr-3913	122	13	have	have	AUX
fsr-3913	122	14	utilized	utilize	VERB
fsr-3913	122	15	economic	economic	ADJ
fsr-3913	122	16	models	model	NOUN
fsr-3913	122	17	to	to	PART
fsr-3913	122	18	simulate	simulate	VERB
fsr-3913	122	19	the	the	DET
fsr-3913	122	20	effects	effect	NOUN
fsr-3913	122	21	of	of	ADP
fsr-3913	122	22	various	various	ADJ
fsr-3913	122	23	public	public	ADJ
fsr-3913	122	24	policies	policy	NOUN
fsr-3913	122	25	related	relate	VERB
fsr-3913	122	26	to	to	ADP
fsr-3913	122	27	medical	medical	ADJ
fsr-3913	122	28	savings	saving	NOUN
fsr-3913	122	29	-	-	PUNCT
fsr-3913	122	30	type	type	NOUN
fsr-3913	122	31	accounts	account	NOUN
fsr-3913	122	32	.	.	PUNCT
fsr-3913	123	1	in	in	ADP
fsr-3913	123	2	a	a	DET
fsr-3913	123	3	1998	1998	NUM
fsr-3913	123	4	paper	paper	NOUN
fsr-3913	123	5	,	,	PUNCT
fsr-3913	123	6	heffley	heffley	NOUN
fsr-3913	123	7	and	and	CCONJ
fsr-3913	123	8	miceli	miceli	PROPN
fsr-3913	123	9	examined	examine	VERB
fsr-3913	123	10	the	the	DET
fsr-3913	123	11	economics	economic	NOUN
fsr-3913	123	12	of	of	ADP
fsr-3913	123	13	incentive	incentive	NOUN
fsr-3913	123	14	-	-	PUNCT
fsr-3913	123	15	based	base	VERB
fsr-3913	123	16	health	health	NOUN
fsr-3913	123	17	care	care	NOUN
fsr-3913	123	18	plans	plan	NOUN
fsr-3913	123	19	.	.	PUNCT
fsr-3913	124	1	using	use	VERB
fsr-3913	124	2	a	a	DET
fsr-3913	124	3	model	model	NOUN
fsr-3913	124	4	that	that	PRON
fsr-3913	124	5	allowed	allow	VERB
fsr-3913	124	6	the	the	DET
fsr-3913	124	7	consumer	consumer	NOUN
fsr-3913	124	8	to	to	PART
fsr-3913	124	9	invest	invest	VERB
fsr-3913	124	10	in	in	ADP
fsr-3913	124	11	healthy	healthy	ADJ
fsr-3913	124	12	activities	activity	NOUN
fsr-3913	124	13	,	,	PUNCT
fsr-3913	124	14	they	they	PRON
fsr-3913	124	15	examined	examine	VERB
fsr-3913	124	16	the	the	DET
fsr-3913	124	17	efficiency	efficiency	NOUN
fsr-3913	124	18	properties	property	NOUN
fsr-3913	124	19	of	of	ADP
fsr-3913	124	20	incentive	incentive	NOUN
fsr-3913	124	21	plans	plan	NOUN
fsr-3913	124	22	and	and	CCONJ
fsr-3913	124	23	compared	compare	VERB
fsr-3913	124	24	them	they	PRON
fsr-3913	124	25	to	to	ADP
fsr-3913	124	26	traditional	traditional	ADJ
fsr-3913	124	27	plans	plan	NOUN
fsr-3913	124	28	.	.	PUNCT
fsr-3913	125	1	they	they	PRON
fsr-3913	125	2	found	find	VERB
fsr-3913	125	3	that	that	SCONJ
fsr-3913	125	4	properly	properly	ADV
fsr-3913	125	5	constructed	construct	VERB
fsr-3913	125	6	incentive	incentive	NOUN
fsr-3913	125	7	plans	plan	NOUN
fsr-3913	125	8	have	have	VERB
fsr-3913	125	9	the	the	DET
fsr-3913	125	10	capacity	capacity	NOUN
fsr-3913	125	11	to	to	PART
fsr-3913	125	12	induce	induce	VERB
fsr-3913	125	13	socially	socially	ADV
fsr-3913	125	14	efficient	efficient	ADJ
fsr-3913	125	15	levels	level	NOUN
fsr-3913	125	16	of	of	ADP
fsr-3913	125	17	healthy	healthy	ADJ
fsr-3913	125	18	activities	activity	NOUN
fsr-3913	125	19	and	and	CCONJ
fsr-3913	125	20	preventative	preventative	ADJ
fsr-3913	125	21	care	care	NOUN
fsr-3913	125	22	,	,	PUNCT
fsr-3913	125	23	raising	raise	VERB
fsr-3913	125	24	the	the	DET
fsr-3913	125	25	expected	expect	VERB
fsr-3913	125	26	wealth	wealth	NOUN
fsr-3913	125	27	of	of	ADP
fsr-3913	125	28	consumers	consumer	NOUN
fsr-3913	125	29	without	without	ADP
fsr-3913	125	30	reducing	reduce	VERB
fsr-3913	125	31	insurers	insurer	NOUN
fsr-3913	125	32	’	'	PUNCT
fsr-3913	125	33	profits	profit	NOUN
fsr-3913	125	34	.	.	PUNCT
fsr-3913	126	1	bond	bond	NOUN
fsr-3913	126	2	,	,	PUNCT
fsr-3913	126	3	heshizer	heshizer	NOUN
fsr-3913	126	4	and	and	CCONJ
fsr-3913	126	5	hrivnak	hrivnak	NOUN
fsr-3913	126	6	(	(	PUNCT
fsr-3913	126	7	1997	1997	NUM
fsr-3913	126	8	)	)	PUNCT
fsr-3913	126	9	analyzed	analyze	VERB
fsr-3913	126	10	health	health	NOUN
fsr-3913	126	11	insurance	insurance	NOUN
fsr-3913	126	12	cost	cost	NOUN
fsr-3913	126	13	data	datum	NOUN
fsr-3913	126	14	from	from	ADP
fsr-3913	126	15	ohio	ohio	PROPN
fsr-3913	126	16	public	public	ADJ
fsr-3913	126	17	employers	employer	NOUN
fsr-3913	126	18	and	and	CCONJ
fsr-3913	126	19	private	private	ADJ
fsr-3913	126	20	firms	firm	NOUN
fsr-3913	126	21	that	that	PRON
fsr-3913	126	22	had	have	AUX
fsr-3913	126	23	adopted	adopt	VERB
fsr-3913	126	24	medical	medical	ADJ
fsr-3913	126	25	savings	saving	NOUN
fsr-3913	126	26	accounts	account	NOUN
fsr-3913	126	27	.	.	PUNCT
fsr-3913	127	1	their	their	PRON
fsr-3913	127	2	study	study	NOUN
fsr-3913	127	3	showed	show	VERB
fsr-3913	127	4	that	that	SCONJ
fsr-3913	127	5	ohio	ohio	PROPN
fsr-3913	127	6	public	public	ADJ
fsr-3913	127	7	employers	employer	NOUN
fsr-3913	127	8	could	could	AUX
fsr-3913	127	9	reduce	reduce	VERB
fsr-3913	127	10	their	their	PRON
fsr-3913	127	11	health	health	NOUN
fsr-3913	127	12	insurance	insurance	NOUN
fsr-3913	127	13	costs	cost	VERB
fsr-3913	127	14	an	an	DET
fsr-3913	127	15	average	average	NOUN
fsr-3913	127	16	of	of	ADP
fsr-3913	127	17	12	12	NUM
fsr-3913	127	18	%	%	NOUN
fsr-3913	127	19	for	for	ADP
fsr-3913	127	20	single	single	ADJ
fsr-3913	127	21	coverage	coverage	NOUN
fsr-3913	127	22	and	and	CCONJ
fsr-3913	127	23	34	34	NUM
fsr-3913	127	24	%	%	NOUN
fsr-3913	127	25	for	for	ADP
fsr-3913	127	26	family	family	NOUN
fsr-3913	127	27	coverage	coverage	NOUN
fsr-3913	127	28	with	with	ADP
fsr-3913	127	29	msas	msa	NOUN
fsr-3913	127	30	,	,	PUNCT
fsr-3913	127	31	compared	compare	VERB
fsr-3913	127	32	to	to	ADP
fsr-3913	127	33	traditional	traditional	ADJ
fsr-3913	127	34	plans	plan	NOUN
fsr-3913	127	35	.	.	PUNCT
fsr-3913	128	1	under	under	ADP
fsr-3913	128	2	the	the	DET
fsr-3913	128	3	msa	msa	PROPN
fsr-3913	128	4	plans	plan	NOUN
fsr-3913	128	5	,	,	PUNCT
fsr-3913	128	6	employee	employee	NOUN
fsr-3913	128	7	out	out	ADP
fsr-3913	128	8	of	of	ADP
fsr-3913	128	9	pocket	pocket	NOUN
fsr-3913	128	10	costs	cost	NOUN
fsr-3913	128	11	(	(	PUNCT
fsr-3913	128	12	opc	opc	PROPN
fsr-3913	128	13	)	)	PUNCT
fsr-3913	128	14	would	would	AUX
fsr-3913	128	15	also	also	ADV
fsr-3913	128	16	be	be	AUX
fsr-3913	128	17	lower	low	ADJ
fsr-3913	128	18	compared	compare	VERB
fsr-3913	128	19	to	to	ADP
fsr-3913	128	20	traditional	traditional	ADJ
fsr-3913	128	21	plans	plan	NOUN
fsr-3913	128	22	.	.	PUNCT
fsr-3913	129	1	researchers	researcher	NOUN
fsr-3913	129	2	at	at	ADP
fsr-3913	129	3	the	the	DET
fsr-3913	129	4	rand	rand	PROPN
fsr-3913	129	5	institute	institute	PROPN
fsr-3913	129	6	contend	contend	VERB
fsr-3913	129	7	that	that	SCONJ
fsr-3913	129	8	msas	msa	NOUN
fsr-3913	129	9	would	would	AUX
fsr-3913	129	10	be	be	AUX
fsr-3913	129	11	attractive	attractive	ADJ
fsr-3913	129	12	to	to	ADP
fsr-3913	129	13	those	those	PRON
fsr-3913	129	14	who	who	PRON
fsr-3913	129	15	expect	expect	VERB
fsr-3913	129	16	high	high	ADJ
fsr-3913	129	17	health	health	NOUN
fsr-3913	129	18	-	-	PUNCT
fsr-3913	129	19	care	care	NOUN
fsr-3913	129	20	costs	cost	NOUN
fsr-3913	129	21	,	,	PUNCT
fsr-3913	129	22	because	because	SCONJ
fsr-3913	129	23	potential	potential	ADJ
fsr-3913	129	24	out	out	ADV
fsr-3913	129	25	-	-	PUNCT
fsr-3913	129	26	of	of	ADP
fsr-3913	129	27	-	-	PUNCT
fsr-3913	129	28	pocket	pocket	NOUN
fsr-3913	129	29	expenses	expense	NOUN
fsr-3913	129	30	under	under	ADP
fsr-3913	129	31	traditional	traditional	ADJ
fsr-3913	129	32	insurance	insurance	NOUN
fsr-3913	129	33	are	be	AUX
fsr-3913	129	34	higher	high	ADJ
fsr-3913	129	35	than	than	ADP
fsr-3913	129	36	under	under	ADP
fsr-3913	129	37	msas	msa	NOUN
fsr-3913	129	38	.	.	PUNCT
fsr-3913	130	1	the	the	DET
fsr-3913	130	2	interventions	intervention	NOUN
fsr-3913	130	3	the	the	DET
fsr-3913	130	4	researchers	researcher	NOUN
fsr-3913	130	5	evaluated	evaluate	VERB
fsr-3913	130	6	differ	differ	VERB
fsr-3913	130	7	in	in	ADP
fsr-3913	130	8	the	the	DET
fsr-3913	130	9	deductibles	deductible	NOUN
fsr-3913	130	10	of	of	ADP
fsr-3913	130	11	the	the	DET
fsr-3913	130	12	catastrophic	catastrophic	ADJ
fsr-3913	130	13	plan	plan	NOUN
fsr-3913	130	14	and	and	CCONJ
fsr-3913	130	15	in	in	ADP
fsr-3913	130	16	whether	whether	SCONJ
fsr-3913	130	17	the	the	DET
fsr-3913	130	18	employee	employee	NOUN
fsr-3913	130	19	or	or	CCONJ
fsr-3913	130	20	employer	employer	NOUN
fsr-3913	130	21	funds	fund	NOUN
fsr-3913	130	22	the	the	DET
fsr-3913	130	23	msa	msa	PROPN
fsr-3913	130	24	.	.	PUNCT
fsr-3913	131	1	if	if	SCONJ
fsr-3913	131	2	all	all	PRON
fsr-3913	131	3	insured	insure	VERB
fsr-3913	131	4	nonelderly	nonelderly	ADV
fsr-3913	131	5	americans	americans	PROPN
fsr-3913	131	6	switched	switch	VERB
fsr-3913	131	7	to	to	ADP
fsr-3913	131	8	msas	msa	NOUN
fsr-3913	131	9	,	,	PUNCT
fsr-3913	131	10	their	their	PRON
fsr-3913	131	11	health	health	NOUN
fsr-3913	131	12	care	care	NOUN
fsr-3913	131	13	expenditures	expenditure	NOUN
fsr-3913	131	14	would	would	AUX
fsr-3913	131	15	decline	decline	VERB
fsr-3913	131	16	by	by	ADP
fsr-3913	131	17	between	between	ADP
fsr-3913	131	18	0	0	NUM
fsr-3913	131	19	%	%	NOUN
fsr-3913	131	20	and	and	CCONJ
fsr-3913	131	21	13	13	NUM
fsr-3913	131	22	%	%	NOUN
fsr-3913	131	23	,	,	PUNCT
fsr-3913	131	24	depending	depend	VERB
fsr-3913	131	25	on	on	ADP
fsr-3913	131	26	how	how	SCONJ
fsr-3913	131	27	the	the	DET
fsr-3913	131	28	msas	msa	NOUN
fsr-3913	131	29	are	be	AUX
fsr-3913	131	30	designed	design	VERB
fsr-3913	131	31	.	.	PUNCT
fsr-3913	132	1	however	however	ADV
fsr-3913	132	2	,	,	PUNCT
fsr-3913	132	3	not	not	PART
fsr-3913	132	4	all	all	DET
fsr-3913	132	5	nonelderly	nonelderly	ADV
fsr-3913	132	6	americans	americans	PROPN
fsr-3913	132	7	would	would	AUX
fsr-3913	132	8	choose	choose	VERB
fsr-3913	132	9	msas	msa	NOUN
fsr-3913	132	10	;	;	PUNCT
fsr-3913	132	11	taking	take	VERB
fsr-3913	132	12	into	into	ADP
fsr-3913	132	13	account	account	NOUN
fsr-3913	132	14	selection	selection	NOUN
fsr-3913	132	15	patterns	pattern	NOUN
fsr-3913	132	16	,	,	PUNCT
fsr-3913	132	17	health	health	NOUN
fsr-3913	132	18	spending	spending	NOUN
fsr-3913	132	19	would	would	AUX
fsr-3913	132	20	change	change	VERB
fsr-3913	132	21	by11	by11	PROPN
fsr-3913	132	22	%	%	NOUN
fsr-3913	132	23	to	to	PART
fsr-3913	132	24	22	22	NUM
fsr-3913	132	25	%	%	NOUN
fsr-3913	132	26	.	.	PUNCT
fsr-3913	133	1	in	in	ADP
fsr-3913	133	2	a	a	DET
fsr-3913	133	3	comparison	comparison	NOUN
fsr-3913	133	4	of	of	ADP
fsr-3913	133	5	employee	employee	NOUN
fsr-3913	133	6	-	-	PUNCT
fsr-3913	133	7	funded	fund	VERB
fsr-3913	133	8	and	and	CCONJ
fsr-3913	133	9	employer	employer	NOUN
fsr-3913	133	10	-	-	PUNCT
fsr-3913	133	11	funded	fund	VERB
fsr-3913	133	12	msas	msa	NOUN
fsr-3913	133	13	,	,	PUNCT
fsr-3913	133	14	traditional	traditional	ADJ
fsr-3913	133	15	health	health	NOUN
fsr-3913	133	16	insurance	insurance	NOUN
fsr-3913	133	17	,	,	PUNCT
fsr-3913	133	18	and	and	CCONJ
fsr-3913	133	19	hmos	hmos	PROPN
fsr-3913	133	20	,	,	PUNCT
fsr-3913	133	21	rand	rand	PROPN
fsr-3913	133	22	found	find	VERB
fsr-3913	133	23	that	that	SCONJ
fsr-3913	133	24	57	57	NUM
fsr-3913	133	25	%	%	NOUN
fsr-3913	133	26	of	of	ADP
fsr-3913	133	27	the	the	DET
fsr-3913	133	28	population	population	NOUN
fsr-3913	133	29	would	would	AUX
fsr-3913	133	30	choose	choose	VERB
fsr-3913	133	31	an	an	DET
fsr-3913	133	32	msa	msa	PROPN
fsr-3913	133	33	.	.	PUNCT
fsr-3913	134	1	employees	employee	NOUN
fsr-3913	134	2	choosing	choose	VERB
fsr-3913	134	3	the	the	DET
fsr-3913	134	4	employer	employer	NOUN
fsr-3913	134	5	-	-	PUNCT
fsr-3913	134	6	funded	fund	VERB
fsr-3913	134	7	msa	msa	PROPN
fsr-3913	134	8	would	would	AUX
fsr-3913	134	9	have	have	VERB
fsr-3913	134	10	an	an	DET
fsr-3913	134	11	average	average	ADJ
fsr-3913	134	12	income	income	NOUN
fsr-3913	134	13	of	of	ADP
fsr-3913	134	14	$	$	SYM
fsr-3913	134	15	29,000	29,000	NUM
fsr-3913	134	16	,	,	PUNCT
fsr-3913	134	17	while	while	SCONJ
fsr-3913	134	18	those	those	PRON
fsr-3913	134	19	remaining	remain	VERB
fsr-3913	134	20	in	in	ADP
fsr-3913	134	21	fee	fee	NOUN
fsr-3913	134	22	-	-	PUNCT
fsr-3913	134	23	for	for	ADP
fsr-3913	134	24	-	-	PUNCT
fsr-3913	134	25	service	service	NOUN
fsr-3913	134	26	plans	plan	NOUN
fsr-3913	134	27	and	and	CCONJ
fsr-3913	134	28	those	those	PRON
fsr-3913	134	29	choosing	choose	VERB
fsr-3913	134	30	an	an	DET
fsr-3913	134	31	hmo	hmo	NOUN
fsr-3913	134	32	would	would	AUX
fsr-3913	134	33	have	have	VERB
fsr-3913	134	34	an	an	DET
fsr-3913	134	35	average	average	ADJ
fsr-3913	134	36	income	income	NOUN
fsr-3913	134	37	of	of	ADP
fsr-3913	134	38	$	$	SYM
fsr-3913	134	39	28,000	28,000	NUM
fsr-3913	134	40	and	and	CCONJ
fsr-3913	134	41	$	$	SYM
fsr-3913	134	42	43,000	43,000	NUM
fsr-3913	134	43	,	,	PUNCT
fsr-3913	134	44	respectively	respectively	ADV
fsr-3913	134	45	(	(	PUNCT
fsr-3913	134	46	see	see	VERB
fsr-3913	134	47	keeler	keeler	PROPN
fsr-3913	134	48	et	et	PROPN
fsr-3913	134	49	al	al	PROPN
fsr-3913	134	50	.	.	PROPN
fsr-3913	134	51	,	,	PUNCT
fsr-3913	134	52	1996	1996	NUM
fsr-3913	134	53	)	)	PUNCT
fsr-3913	134	54	.	.	PUNCT
fsr-3913	135	1	a	a	DET
fsr-3913	135	2	simulation	simulation	NOUN
fsr-3913	135	3	done	do	VERB
fsr-3913	135	4	by	by	ADP
fsr-3913	135	5	blue	blue	ADJ
fsr-3913	135	6	cross	cross	ADJ
fsr-3913	135	7	/	/	SYM
fsr-3913	135	8	blue	blue	ADJ
fsr-3913	135	9	shield	shield	NOUN
fsr-3913	135	10	of	of	ADP
fsr-3913	135	11	ohio	ohio	PROPN
fsr-3913	135	12	provides	provide	VERB
fsr-3913	135	13	the	the	DET
fsr-3913	135	14	basis	basis	NOUN
fsr-3913	135	15	for	for	ADP
fsr-3913	135	16	that	that	DET
fsr-3913	135	17	organization	organization	NOUN
fsr-3913	135	18	’s	’s	PART
fsr-3913	135	19	strong	strong	ADJ
fsr-3913	135	20	opposition	opposition	NOUN
fsr-3913	135	21	to	to	ADP
fsr-3913	135	22	msas	msa	NOUN
fsr-3913	135	23	.	.	PUNCT
fsr-3913	136	1	using	use	VERB
fsr-3913	136	2	a	a	DET
fsr-3913	136	3	sample	sample	NOUN
fsr-3913	136	4	of	of	ADP
fsr-3913	136	5	over	over	ADP
fsr-3913	136	6	38,000	38,000	NUM
fsr-3913	136	7	families	family	NOUN
fsr-3913	136	8	,	,	PUNCT
fsr-3913	136	9	blue	blue	ADJ
fsr-3913	136	10	cross	cross	ADJ
fsr-3913	136	11	/	/	SYM
fsr-3913	136	12	blue	blue	ADJ
fsr-3913	136	13	shield	shield	NOUN
fsr-3913	136	14	documented	document	VERB
fsr-3913	136	15	claims	claim	NOUN
fsr-3913	136	16	of	of	ADP
fsr-3913	136	17	$	$	SYM
fsr-3913	136	18	159.3	159.3	NUM
fsr-3913	136	19	million	million	NUM
fsr-3913	136	20	.	.	PUNCT
fsr-3913	137	1	assuming	assume	VERB
fsr-3913	137	2	family	family	NOUN
fsr-3913	137	3	units	unit	NOUN
fsr-3913	137	4	were	be	AUX
fsr-3913	137	5	given	give	VERB
fsr-3913	137	6	an	an	DET
fsr-3913	137	7	msa	msa	NOUN
fsr-3913	137	8	of	of	ADP
fsr-3913	137	9	$	$	SYM
fsr-3913	137	10	3,000	3,000	NUM
fsr-3913	137	11	and	and	CCONJ
fsr-3913	137	12	a	a	DET
fsr-3913	137	13	$	$	SYM
fsr-3913	137	14	3,000	3,000	NUM
fsr-3913	137	15	deductible	deductible	ADJ
fsr-3913	137	16	plan	plan	NOUN
fsr-3913	137	17	was	be	AUX
fsr-3913	137	18	purchased	purchase	VERB
fsr-3913	137	19	for	for	ADP
fsr-3913	137	20	them	they	PRON
fsr-3913	137	21	at	at	ADP
fsr-3913	137	22	a	a	DET
fsr-3913	137	23	cost	cost	NOUN
fsr-3913	137	24	of	of	ADP
fsr-3913	137	25	$	$	SYM
fsr-3913	137	26	1,200	1,200	NUM
fsr-3913	137	27	,	,	PUNCT
fsr-3913	137	28	bc	bc	PROPN
fsr-3913	137	29	/	/	SYM
fsr-3913	137	30	bs	bs	PROPN
fsr-3913	137	31	projected	project	VERB
fsr-3913	137	32	a	a	DET
fsr-3913	137	33	deficit	deficit	NOUN
fsr-3913	137	34	of	of	ADP
fsr-3913	137	35	$	$	SYM
fsr-3913	137	36	50	50	NUM
fsr-3913	137	37	million	million	NUM
fsr-3913	137	38	from	from	ADP
fsr-3913	137	39	writing	write	VERB
fsr-3913	137	40	an	an	DET
fsr-3913	137	41	msa	msa	PROPN
fsr-3913	137	42	plan	plan	NOUN
fsr-3913	137	43	.	.	PUNCT
fsr-3913	138	1	however	however	ADV
fsr-3913	138	2	,	,	PUNCT
fsr-3913	138	3	as	as	SCONJ
fsr-3913	138	4	pointed	point	VERB
fsr-3913	138	5	out	out	ADP
fsr-3913	138	6	by	by	ADP
fsr-3913	138	7	bond	bond	NOUN
fsr-3913	138	8	et	et	PROPN
fsr-3913	138	9	al	al	PROPN
fsr-3913	138	10	.	.	PROPN
fsr-3913	139	1	(	(	PUNCT
fsr-3913	139	2	1996	1996	NUM
fsr-3913	139	3	)	)	PUNCT
fsr-3913	139	4	the	the	DET
fsr-3913	139	5	study	study	NOUN
fsr-3913	139	6	ignores	ignore	VERB
fsr-3913	139	7	the	the	DET
fsr-3913	139	8	fact	fact	NOUN
fsr-3913	139	9	that	that	SCONJ
fsr-3913	139	10	the	the	DET
fsr-3913	139	11	68	68	NUM
fsr-3913	139	12	%	%	NOUN
fsr-3913	139	13	of	of	ADP
fsr-3913	139	14	families	family	NOUN
fsr-3913	139	15	with	with	ADP
fsr-3913	139	16	claims	claim	NOUN
fsr-3913	139	17	under	under	ADP
fsr-3913	139	18	the	the	DET
fsr-3913	139	19	$	$	SYM
fsr-3913	139	20	3,000	3,000	NUM
fsr-3913	139	21	deductible	deductible	ADJ
fsr-3913	139	22	would	would	AUX
fsr-3913	139	23	have	have	AUX
fsr-3913	139	24	a	a	DET
fsr-3913	139	25	total	total	NOUN
fsr-3913	139	26	of	of	ADP
fsr-3913	139	27	$	$	SYM
fsr-3913	139	28	53.7	53.7	NUM
fsr-3913	139	29	million	million	NUM
fsr-3913	139	30	remaining	remain	VERB
fsr-3913	139	31	in	in	ADP
fsr-3913	139	32	their	their	PRON
fsr-3913	139	33	msas	msa	NOUN
fsr-3913	139	34	.	.	PUNCT
fsr-3913	140	1	zabinski	zabinski	PROPN
fsr-3913	140	2	et	et	PROPN
fsr-3913	141	1	al	al	PROPN
fsr-3913	141	2	.	.	PROPN
fsr-3913	141	3	(	(	PUNCT
fsr-3913	141	4	1999	1999	NUM
fsr-3913	141	5	)	)	PUNCT
fsr-3913	141	6	used	use	VERB
fsr-3913	141	7	micro	micro	PROPN
fsr-3913	141	8	simulation	simulation	PROPN
fsr-3913	141	9	methods	method	NOUN
fsr-3913	141	10	to	to	PART
fsr-3913	141	11	examine	examine	VERB
fsr-3913	141	12	the	the	DET
fsr-3913	141	13	equilibrium	equilibrium	NOUN
fsr-3913	141	14	effect	effect	NOUN
fsr-3913	141	15	of	of	ADP
fsr-3913	141	16	medical	medical	ADJ
fsr-3913	141	17	savings	saving	NOUN
fsr-3913	141	18	accounts	account	NOUN
fsr-3913	141	19	combined	combine	VERB
fsr-3913	141	20	with	with	ADP
fsr-3913	141	21	catastrophic	catastrophic	ADJ
fsr-3913	141	22	health	health	NOUN
fsr-3913	141	23	plans	plan	NOUN
fsr-3913	141	24	on	on	ADP
fsr-3913	141	25	health	health	NOUN
fsr-3913	141	26	care	care	NOUN
fsr-3913	141	27	and	and	CCONJ
fsr-3913	141	28	nonhealth	nonhealth	NOUN
fsr-3913	141	29	care	care	NOUN
fsr-3913	141	30	expenditures	expenditure	NOUN
fsr-3913	141	31	,	,	PUNCT
fsr-3913	141	32	tax	tax	NOUN
fsr-3913	141	33	revenues	revenue	NOUN
fsr-3913	141	34	,	,	PUNCT
fsr-3913	141	35	insurance	insurance	NOUN
fsr-3913	141	36	premiums	premium	NOUN
fsr-3913	141	37	,	,	PUNCT
fsr-3913	141	38	and	and	CCONJ
fsr-3913	141	39	exposure	exposure	NOUN
fsr-3913	141	40	112	112	NUM
fsr-3913	141	41	j.t	j.t	PROPN
fsr-3913	141	42	.	.	PROPN
fsr-3913	141	43	query	query	PROPN
fsr-3913	141	44	/	/	SYM
fsr-3913	141	45	financial	financial	ADJ
fsr-3913	141	46	services	service	NOUN
fsr-3913	141	47	review	review	VERB
fsr-3913	141	48	9	9	NUM
fsr-3913	141	49	(	(	PUNCT
fsr-3913	141	50	2000	2000	NUM
fsr-3913	141	51	)	)	PUNCT
fsr-3913	141	52	107–123	107–123	NUM
fsr-3913	141	53	to	to	PART
fsr-3913	141	54	risk	risk	VERB
fsr-3913	141	55	.	.	PUNCT
fsr-3913	142	1	they	they	PRON
fsr-3913	142	2	contend	contend	VERB
fsr-3913	142	3	that	that	SCONJ
fsr-3913	142	4	if	if	SCONJ
fsr-3913	142	5	msa	msa	PROPN
fsr-3913	142	6	-	-	PUNCT
fsr-3913	142	7	chps	chps	PROPN
fsr-3913	142	8	are	be	AUX
fsr-3913	142	9	offered	offer	VERB
fsr-3913	142	10	alongside	alongside	ADP
fsr-3913	142	11	comprehensive	comprehensive	ADJ
fsr-3913	142	12	plans	plan	NOUN
fsr-3913	142	13	,	,	PUNCT
fsr-3913	142	14	biased	bias	VERB
fsr-3913	142	15	msa	msa	PROPN
fsr-3913	142	16	-	-	PUNCT
fsr-3913	142	17	chp	chp	NOUN
fsr-3913	142	18	enrollment	enrollment	NOUN
fsr-3913	142	19	can	can	AUX
fsr-3913	142	20	lead	lead	VERB
fsr-3913	142	21	to	to	ADP
fsr-3913	142	22	premium	premium	ADJ
fsr-3913	142	23	spirals	spiral	NOUN
fsr-3913	142	24	that	that	PRON
fsr-3913	142	25	drive	drive	VERB
fsr-3913	142	26	out	out	ADP
fsr-3913	142	27	comprehensive	comprehensive	ADJ
fsr-3913	142	28	coverage	coverage	NOUN
fsr-3913	142	29	.	.	PUNCT
fsr-3913	143	1	the	the	DET
fsr-3913	143	2	third	third	ADJ
fsr-3913	143	3	area	area	NOUN
fsr-3913	143	4	of	of	ADP
fsr-3913	143	5	research	research	NOUN
fsr-3913	143	6	focuses	focus	VERB
fsr-3913	143	7	on	on	ADP
fsr-3913	143	8	the	the	DET
fsr-3913	143	9	savings	saving	NOUN
fsr-3913	143	10	component	component	NOUN
fsr-3913	143	11	of	of	ADP
fsr-3913	143	12	the	the	DET
fsr-3913	143	13	medical	medical	ADJ
fsr-3913	143	14	savings	saving	NOUN
fsr-3913	143	15	account	account	NOUN
fsr-3913	143	16	plans	plan	NOUN
fsr-3913	143	17	.	.	PUNCT
fsr-3913	144	1	one	one	NUM
fsr-3913	144	2	question	question	NOUN
fsr-3913	144	3	that	that	PRON
fsr-3913	144	4	is	be	AUX
fsr-3913	144	5	critical	critical	ADJ
fsr-3913	144	6	to	to	ADP
fsr-3913	144	7	the	the	DET
fsr-3913	144	8	viability	viability	NOUN
fsr-3913	144	9	of	of	ADP
fsr-3913	144	10	the	the	DET
fsr-3913	144	11	plans	plan	NOUN
fsr-3913	144	12	involves	involve	VERB
fsr-3913	144	13	the	the	DET
fsr-3913	144	14	level	level	NOUN
fsr-3913	144	15	of	of	ADP
fsr-3913	144	16	health	health	NOUN
fsr-3913	144	17	care	care	NOUN
fsr-3913	144	18	expenses	expense	NOUN
fsr-3913	144	19	paid	pay	VERB
fsr-3913	144	20	out	out	ADP
fsr-3913	144	21	of	of	ADP
fsr-3913	144	22	the	the	DET
fsr-3913	144	23	account	account	NOUN
fsr-3913	144	24	versus	versus	ADP
fsr-3913	144	25	the	the	DET
fsr-3913	144	26	amount	amount	NOUN
fsr-3913	144	27	of	of	ADP
fsr-3913	144	28	funds	fund	NOUN
fsr-3913	144	29	placed	place	VERB
fsr-3913	144	30	in	in	ADP
fsr-3913	144	31	the	the	DET
fsr-3913	144	32	account	account	NOUN
fsr-3913	144	33	.	.	PUNCT
fsr-3913	145	1	a	a	DET
fsr-3913	145	2	1989	1989	NUM
fsr-3913	145	3	survey	survey	NOUN
fsr-3913	145	4	of	of	ADP
fsr-3913	145	5	about	about	ADV
fsr-3913	145	6	1	1	NUM
fsr-3913	145	7	million	million	NUM
fsr-3913	145	8	individuals	individual	NOUN
fsr-3913	145	9	in	in	ADP
fsr-3913	145	10	large	large	ADJ
fsr-3913	145	11	self	self	NOUN
fsr-3913	145	12	-	-	PUNCT
fsr-3913	145	13	insured	insure	VERB
fsr-3913	145	14	health	health	NOUN
fsr-3913	145	15	plans	plan	NOUN
fsr-3913	145	16	(	(	PUNCT
fsr-3913	145	17	adjusted	adjust	VERB
fsr-3913	145	18	to	to	ADP
fsr-3913	145	19	1994	1994	NUM
fsr-3913	145	20	dollars	dollar	NOUN
fsr-3913	145	21	)	)	PUNCT
fsr-3913	145	22	,	,	PUNCT
fsr-3913	145	23	found	find	VERB
fsr-3913	145	24	that	that	SCONJ
fsr-3913	145	25	about	about	ADV
fsr-3913	145	26	one	one	NUM
fsr-3913	145	27	-	-	PUNCT
fsr-3913	145	28	third	third	NOUN
fsr-3913	145	29	filed	file	VERB
fsr-3913	145	30	no	no	DET
fsr-3913	145	31	claims	claim	NOUN
fsr-3913	145	32	,	,	PUNCT
fsr-3913	145	33	73	73	NUM
fsr-3913	145	34	%	%	NOUN
fsr-3913	145	35	filed	file	VERB
fsr-3913	145	36	claims	claim	NOUN
fsr-3913	145	37	for	for	ADP
fsr-3913	145	38	less	less	ADJ
fsr-3913	145	39	than	than	ADP
fsr-3913	145	40	$	$	SYM
fsr-3913	145	41	300	300	NUM
fsr-3913	145	42	,	,	PUNCT
fsr-3913	145	43	and	and	CCONJ
fsr-3913	145	44	89	89	NUM
fsr-3913	145	45	%	%	NOUN
fsr-3913	145	46	filed	file	VERB
fsr-3913	145	47	claims	claim	NOUN
fsr-3913	145	48	for	for	ADP
fsr-3913	145	49	less	less	ADJ
fsr-3913	145	50	than	than	ADP
fsr-3913	145	51	$	$	SYM
fsr-3913	145	52	2,000	2,000	NUM
fsr-3913	145	53	.	.	PUNCT
fsr-3913	146	1	it	it	PRON
fsr-3913	146	2	should	should	AUX
fsr-3913	146	3	be	be	AUX
fsr-3913	146	4	noted	note	VERB
fsr-3913	146	5	that	that	SCONJ
fsr-3913	146	6	self	self	NOUN
fsr-3913	146	7	-	-	PUNCT
fsr-3913	146	8	insured	insure	VERB
fsr-3913	146	9	health	health	NOUN
fsr-3913	146	10	plans	plan	NOUN
fsr-3913	146	11	usually	usually	ADV
fsr-3913	146	12	have	have	VERB
fsr-3913	146	13	very	very	ADV
fsr-3913	146	14	generous	generous	ADJ
fsr-3913	146	15	benefits	benefit	NOUN
fsr-3913	146	16	(	(	PUNCT
fsr-3913	146	17	jensen	jensen	PROPN
fsr-3913	146	18	&	&	CCONJ
fsr-3913	146	19	morlock	morlock	PROPN
fsr-3913	146	20	,	,	PUNCT
fsr-3913	146	21	1994	1994	NUM
fsr-3913	146	22	)	)	PUNCT
fsr-3913	146	23	.	.	PUNCT
fsr-3913	147	1	the	the	DET
fsr-3913	147	2	national	national	PROPN
fsr-3913	147	3	bureau	bureau	PROPN
fsr-3913	147	4	of	of	ADP
fsr-3913	147	5	economic	economic	ADJ
fsr-3913	147	6	research	research	NOUN
fsr-3913	147	7	studied	study	VERB
fsr-3913	147	8	300,000	300,000	NUM
fsr-3913	147	9	employees	employee	NOUN
fsr-3913	147	10	of	of	ADP
fsr-3913	147	11	fortune	fortune	NOUN
fsr-3913	147	12	500	500	NUM
fsr-3913	147	13	companies	company	NOUN
fsr-3913	147	14	from	from	ADP
fsr-3913	147	15	1989–1991	1989–1991	NUM
fsr-3913	147	16	and	and	CCONJ
fsr-3913	147	17	found	find	VERB
fsr-3913	147	18	that	that	SCONJ
fsr-3913	147	19	workers	worker	NOUN
fsr-3913	147	20	who	who	PRON
fsr-3913	147	21	are	be	AUX
fsr-3913	147	22	sick	sick	ADJ
fsr-3913	147	23	in	in	ADP
fsr-3913	147	24	one	one	NUM
fsr-3913	147	25	year	year	NOUN
fsr-3913	147	26	tend	tend	VERB
fsr-3913	147	27	to	to	PART
fsr-3913	147	28	have	have	VERB
fsr-3913	147	29	higher	high	ADJ
fsr-3913	147	30	-	-	PUNCT
fsr-3913	147	31	than	than	ADP
fsr-3913	147	32	average	average	ADJ
fsr-3913	147	33	medical	medical	ADJ
fsr-3913	147	34	expenses	expense	NOUN
fsr-3913	147	35	in	in	ADP
fsr-3913	147	36	the	the	DET
fsr-3913	147	37	next	next	ADJ
fsr-3913	147	38	few	few	ADJ
fsr-3913	147	39	years	year	NOUN
fsr-3913	147	40	.	.	PUNCT
fsr-3913	148	1	however	however	ADV
fsr-3913	148	2	,	,	PUNCT
fsr-3913	148	3	when	when	SCONJ
fsr-3913	148	4	medical	medical	ADJ
fsr-3913	148	5	costs	cost	NOUN
fsr-3913	148	6	exceed	exceed	VERB
fsr-3913	148	7	the	the	DET
fsr-3913	148	8	deductible	deductible	ADJ
fsr-3913	148	9	they	they	PRON
fsr-3913	148	10	would	would	AUX
fsr-3913	148	11	pay	pay	VERB
fsr-3913	148	12	nothing	nothing	PRON
fsr-3913	148	13	or	or	CCONJ
fsr-3913	148	14	a	a	DET
fsr-3913	148	15	low	low	ADJ
fsr-3913	148	16	co	co	NOUN
fsr-3913	148	17	-	-	NOUN
fsr-3913	148	18	payment	payment	NOUN
fsr-3913	148	19	,	,	PUNCT
fsr-3913	148	20	up	up	ADP
fsr-3913	148	21	to	to	ADP
fsr-3913	148	22	the	the	DET
fsr-3913	148	23	maximum	maximum	ADJ
fsr-3913	148	24	out	out	ADJ
fsr-3913	148	25	-	-	PUNCT
fsr-3913	148	26	of	of	ADP
fsr-3913	148	27	-	-	PUNCT
fsr-3913	148	28	pocket	pocket	NOUN
fsr-3913	148	29	.	.	PUNCT
fsr-3913	149	1	this	this	PRON
fsr-3913	149	2	appears	appear	VERB
fsr-3913	149	3	to	to	PART
fsr-3913	149	4	be	be	AUX
fsr-3913	149	5	in	in	ADP
fsr-3913	149	6	agreement	agreement	NOUN
fsr-3913	149	7	with	with	ADP
fsr-3913	149	8	a	a	DET
fsr-3913	149	9	study	study	NOUN
fsr-3913	149	10	by	by	ADP
fsr-3913	149	11	berk	berk	PROPN
fsr-3913	149	12	and	and	CCONJ
fsr-3913	149	13	monheit	monheit	PROPN
fsr-3913	149	14	(	(	PUNCT
fsr-3913	149	15	1992	1992	NUM
fsr-3913	149	16	)	)	PUNCT
fsr-3913	149	17	concluding	conclude	VERB
fsr-3913	149	18	that	that	SCONJ
fsr-3913	149	19	about	about	ADV
fsr-3913	149	20	ten	ten	NUM
fsr-3913	149	21	percentage	percentage	NOUN
fsr-3913	149	22	of	of	ADP
fsr-3913	149	23	the	the	DET
fsr-3913	149	24	population	population	NOUN
fsr-3913	149	25	is	be	AUX
fsr-3913	149	26	responsible	responsible	ADJ
fsr-3913	149	27	for	for	ADP
fsr-3913	149	28	three	three	NUM
fsr-3913	149	29	-	-	PUNCT
fsr-3913	149	30	quarters	quarter	NOUN
fsr-3913	149	31	of	of	ADP
fsr-3913	149	32	all	all	DET
fsr-3913	149	33	u.s	u.s	PROPN
fsr-3913	149	34	.	.	PROPN
fsr-3913	149	35	health	health	NOUN
fsr-3913	149	36	care	care	NOUN
fsr-3913	149	37	spending	spending	NOUN
fsr-3913	149	38	in	in	ADP
fsr-3913	149	39	a	a	DET
fsr-3913	149	40	given	give	VERB
fsr-3913	149	41	year	year	NOUN
fsr-3913	149	42	.	.	PUNCT
fsr-3913	150	1	the	the	DET
fsr-3913	150	2	average	average	ADJ
fsr-3913	150	3	expenditure	expenditure	NOUN
fsr-3913	150	4	for	for	ADP
fsr-3913	150	5	people	people	NOUN
fsr-3913	150	6	in	in	ADP
fsr-3913	150	7	the	the	DET
fsr-3913	150	8	top	top	ADJ
fsr-3913	150	9	1	1	NUM
fsr-3913	150	10	%	%	NOUN
fsr-3913	150	11	of	of	ADP
fsr-3913	150	12	spenders	spender	NOUN
fsr-3913	150	13	in	in	ADP
fsr-3913	150	14	1987	1987	NUM
fsr-3913	150	15	was	be	AUX
fsr-3913	150	16	$	$	SYM
fsr-3913	150	17	63,497	63,497	NUM
fsr-3913	150	18	(	(	PUNCT
fsr-3913	150	19	in	in	ADP
fsr-3913	150	20	1995	1995	NUM
fsr-3913	150	21	dollars	dollar	NOUN
fsr-3913	150	22	)	)	PUNCT
fsr-3913	150	23	.	.	PUNCT
fsr-3913	151	1	among	among	ADP
fsr-3913	151	2	people	people	NOUN
fsr-3913	151	3	in	in	ADP
fsr-3913	151	4	the	the	DET
fsr-3913	151	5	top	top	ADJ
fsr-3913	151	6	5	5	NUM
fsr-3913	151	7	%	%	NOUN
fsr-3913	151	8	of	of	ADP
fsr-3913	151	9	spenders	spender	NOUN
fsr-3913	151	10	,	,	PUNCT
fsr-3913	151	11	the	the	DET
fsr-3913	151	12	average	average	ADJ
fsr-3913	151	13	expenditure	expenditure	NOUN
fsr-3913	151	14	was	be	AUX
fsr-3913	151	15	$	$	SYM
fsr-3913	151	16	24,735	24,735	NUM
fsr-3913	151	17	(	(	PUNCT
fsr-3913	151	18	in	in	ADP
fsr-3913	151	19	1995	1995	NUM
fsr-3913	151	20	dollars	dollar	NOUN
fsr-3913	151	21	)	)	PUNCT
fsr-3913	151	22	.	.	PUNCT
fsr-3913	152	1	an	an	DET
fsr-3913	152	2	msa	msa	PROPN
fsr-3913	152	3	model	model	NOUN
fsr-3913	152	4	was	be	AUX
fsr-3913	152	5	also	also	ADV
fsr-3913	152	6	created	create	VERB
fsr-3913	152	7	using	use	VERB
fsr-3913	152	8	the	the	DET
fsr-3913	152	9	nber	nber	PROPN
fsr-3913	152	10	study	study	PROPN
fsr-3913	152	11	.	.	PUNCT
fsr-3913	153	1	the	the	DET
fsr-3913	153	2	economists	economist	NOUN
fsr-3913	153	3	assumed	assume	VERB
fsr-3913	153	4	maximum	maximum	ADJ
fsr-3913	153	5	annual	annual	ADJ
fsr-3913	153	6	deductibles	deductible	NOUN
fsr-3913	153	7	of	of	ADP
fsr-3913	153	8	$	$	SYM
fsr-3913	153	9	2,250	2,250	NUM
fsr-3913	153	10	for	for	ADP
fsr-3913	153	11	individuals	individual	NOUN
fsr-3913	153	12	and	and	CCONJ
fsr-3913	153	13	$	$	SYM
fsr-3913	153	14	4,000	4,000	NUM
fsr-3913	153	15	for	for	ADP
fsr-3913	153	16	families	family	NOUN
fsr-3913	153	17	—	—	PUNCT
fsr-3913	153	18	and	and	CCONJ
fsr-3913	153	19	deposits	deposit	NOUN
fsr-3913	153	20	of	of	ADP
fsr-3913	153	21	up	up	ADP
fsr-3913	153	22	to	to	PART
fsr-3913	153	23	three	three	NUM
fsr-3913	153	24	fourths	fourth	NOUN
fsr-3913	153	25	of	of	ADP
fsr-3913	153	26	the	the	DET
fsr-3913	153	27	deductible	deductible	NOUN
fsr-3913	153	28	in	in	ADP
fsr-3913	153	29	an	an	DET
fsr-3913	153	30	msa	msa	NOUN
fsr-3913	153	31	each	each	DET
fsr-3913	153	32	year	year	NOUN
fsr-3913	153	33	.	.	PUNCT
fsr-3913	154	1	they	they	PRON
fsr-3913	154	2	determined	determine	VERB
fsr-3913	154	3	that	that	SCONJ
fsr-3913	154	4	by	by	ADP
fsr-3913	154	5	retirement	retirement	NOUN
fsr-3913	154	6	,	,	PUNCT
fsr-3913	154	7	90	90	NUM
fsr-3913	154	8	%	%	NOUN
fsr-3913	154	9	of	of	ADP
fsr-3913	154	10	the	the	DET
fsr-3913	154	11	workers	worker	NOUN
fsr-3913	154	12	would	would	AUX
fsr-3913	154	13	have	have	AUX
fsr-3913	154	14	saved	save	VERB
fsr-3913	154	15	more	more	ADJ
fsr-3913	154	16	than	than	ADP
fsr-3913	154	17	$	$	SYM
fsr-3913	154	18	25,000	25,000	NUM
fsr-3913	154	19	each	each	PRON
fsr-3913	154	20	in	in	ADP
fsr-3913	154	21	their	their	PRON
fsr-3913	154	22	msas	msa	NOUN
fsr-3913	154	23	and	and	CCONJ
fsr-3913	154	24	more	more	ADJ
fsr-3913	154	25	than	than	ADP
fsr-3913	154	26	half	half	NOUN
fsr-3913	154	27	would	would	AUX
fsr-3913	154	28	have	have	AUX
fsr-3913	154	29	saved	save	VERB
fsr-3913	154	30	$	$	SYM
fsr-3913	154	31	50,000	50,000	NUM
fsr-3913	154	32	or	or	CCONJ
fsr-3913	154	33	more	more	ADJ
fsr-3913	154	34	.	.	PUNCT
fsr-3913	155	1	only	only	ADV
fsr-3913	155	2	5	5	NUM
fsr-3913	155	3	%	%	NOUN
fsr-3913	155	4	of	of	ADP
fsr-3913	155	5	the	the	DET
fsr-3913	155	6	workers	worker	NOUN
fsr-3913	155	7	would	would	AUX
fsr-3913	155	8	have	have	AUX
fsr-3913	155	9	saved	save	VERB
fsr-3913	155	10	less	less	ADJ
fsr-3913	155	11	than	than	ADP
fsr-3913	155	12	20	20	NUM
fsr-3913	155	13	%	%	NOUN
fsr-3913	155	14	of	of	ADP
fsr-3913	155	15	their	their	PRON
fsr-3913	155	16	employers	employer	NOUN
fsr-3913	155	17	’	’	PART
fsr-3913	155	18	contributions	contribution	NOUN
fsr-3913	155	19	over	over	ADP
fsr-3913	155	20	their	their	PRON
fsr-3913	155	21	lifetimes	lifetime	NOUN
fsr-3913	155	22	.	.	PUNCT
fsr-3913	156	1	in	in	ADP
fsr-3913	156	2	1997	1997	NUM
fsr-3913	156	3	the	the	DET
fsr-3913	156	4	medisave	medisave	PROPN
fsr-3913	156	5	america	america	PROPN
fsr-3913	156	6	council	council	PROPN
fsr-3913	156	7	calculated	calculate	VERB
fsr-3913	156	8	the	the	DET
fsr-3913	156	9	projected	project	VERB
fsr-3913	156	10	growth	growth	NOUN
fsr-3913	156	11	of	of	ADP
fsr-3913	156	12	msas	msa	NOUN
fsr-3913	156	13	assuming	assume	VERB
fsr-3913	156	14	an	an	DET
fsr-3913	156	15	8	8	NUM
fsr-3913	156	16	%	%	NOUN
fsr-3913	156	17	annual	annual	ADJ
fsr-3913	156	18	return	return	NOUN
fsr-3913	156	19	on	on	ADP
fsr-3913	156	20	the	the	DET
fsr-3913	156	21	maximum	maximum	ADJ
fsr-3913	156	22	allowable	allowable	ADJ
fsr-3913	156	23	annual	annual	ADJ
fsr-3913	156	24	family	family	NOUN
fsr-3913	156	25	contribution	contribution	NOUN
fsr-3913	156	26	of	of	ADP
fsr-3913	156	27	$	$	SYM
fsr-3913	156	28	3,375	3,375	NUM
fsr-3913	156	29	.	.	PUNCT
fsr-3913	157	1	in	in	ADP
fsr-3913	157	2	five	five	NUM
fsr-3913	157	3	years	year	NOUN
fsr-3913	157	4	an	an	DET
fsr-3913	157	5	msa	msa	PROPN
fsr-3913	157	6	would	would	AUX
fsr-3913	157	7	grow	grow	VERB
fsr-3913	157	8	to	to	ADP
fsr-3913	157	9	$	$	SYM
fsr-3913	157	10	21,384	21,384	NUM
fsr-3913	157	11	,	,	PUNCT
fsr-3913	157	12	$	$	SYM
fsr-3913	157	13	166,802	166,802	NUM
fsr-3913	157	14	in	in	ADP
fsr-3913	157	15	20	20	NUM
fsr-3913	157	16	years	year	NOUN
fsr-3913	157	17	and	and	CCONJ
fsr-3913	157	18	more	more	ADJ
fsr-3913	157	19	than	than	ADP
fsr-3913	157	20	$	$	SYM
fsr-3913	157	21	1.4	1.4	NUM
fsr-3913	157	22	million	million	NUM
fsr-3913	157	23	in	in	ADP
fsr-3913	157	24	45	45	NUM
fsr-3913	157	25	years	year	NOUN
fsr-3913	157	26	.	.	PUNCT
fsr-3913	158	1	with	with	ADP
fsr-3913	158	2	family	family	NOUN
fsr-3913	158	3	medical	medical	ADJ
fsr-3913	158	4	expenses	expense	NOUN
fsr-3913	158	5	of	of	ADP
fsr-3913	158	6	$	$	SYM
fsr-3913	158	7	500	500	NUM
fsr-3913	158	8	annually	annually	ADV
fsr-3913	158	9	,	,	PUNCT
fsr-3913	158	10	the	the	DET
fsr-3913	158	11	amounts	amount	NOUN
fsr-3913	158	12	would	would	AUX
fsr-3913	158	13	be	be	AUX
fsr-3913	158	14	$	$	SYM
fsr-3913	158	15	18,216	18,216	NUM
fsr-3913	158	16	,	,	PUNCT
fsr-3913	158	17	$	$	SYM
fsr-3913	158	18	142,091	142,091	NUM
fsr-3913	158	19	and	and	CCONJ
fsr-3913	158	20	more	more	ADJ
fsr-3913	158	21	than	than	ADP
fsr-3913	158	22	$	$	SYM
fsr-3913	158	23	1.2	1.2	NUM
fsr-3913	158	24	million	million	NUM
fsr-3913	158	25	.	.	PUNCT
fsr-3913	159	1	at	at	ADP
fsr-3913	159	2	$	$	SYM
fsr-3913	159	3	1,000	1,000	NUM
fsr-3913	159	4	of	of	ADP
fsr-3913	159	5	annual	annual	ADJ
fsr-3913	159	6	expenses	expense	NOUN
fsr-3913	159	7	,	,	PUNCT
fsr-3913	159	8	the	the	DET
fsr-3913	159	9	numbers	number	NOUN
fsr-3913	159	10	are	be	AUX
fsr-3913	159	11	$	$	SYM
fsr-3913	159	12	15	15	NUM
fsr-3913	159	13	,	,	PUNCT
fsr-3913	159	14	408	408	NUM
fsr-3913	159	15	,	,	PUNCT
fsr-3913	159	16	$	$	SYM
fsr-3913	159	17	117	117	NUM
fsr-3913	159	18	,	,	PUNCT
fsr-3913	159	19	379	379	NUM
fsr-3913	159	20	and	and	CCONJ
fsr-3913	159	21	$	$	SYM
fsr-3913	159	22	991	991	NUM
fsr-3913	159	23	,	,	PUNCT
fsr-3913	159	24	387	387	NUM
fsr-3913	159	25	.	.	X
fsr-3913	160	1	for	for	ADP
fsr-3913	160	2	individuals	individual	NOUN
fsr-3913	160	3	the	the	DET
fsr-3913	160	4	maximum	maximum	ADJ
fsr-3913	160	5	contribution	contribution	NOUN
fsr-3913	160	6	is	be	AUX
fsr-3913	160	7	$	$	SYM
fsr-3913	160	8	2,250	2,250	NUM
fsr-3913	160	9	a	a	DET
fsr-3913	160	10	year	year	NOUN
fsr-3913	160	11	.	.	PUNCT
fsr-3913	161	1	the	the	DET
fsr-3913	161	2	account	account	NOUN
fsr-3913	161	3	would	would	AUX
fsr-3913	161	4	grow	grow	VERB
fsr-3913	161	5	without	without	ADP
fsr-3913	161	6	medical	medical	ADJ
fsr-3913	161	7	expenses	expense	NOUN
fsr-3913	161	8	to	to	ADP
fsr-3913	161	9	$	$	SYM
fsr-3913	161	10	9,266	9,266	NUM
fsr-3913	161	11	,	,	PUNCT
fsr-3913	161	12	$	$	SYM
fsr-3913	161	13	72,281	72,281	NUM
fsr-3913	161	14	and	and	CCONJ
fsr-3913	161	15	$	$	SYM
fsr-3913	161	16	610,486	610,486	NUM
fsr-3913	161	17	.	.	PUNCT
fsr-3913	162	1	at	at	ADP
fsr-3913	162	2	$	$	SYM
fsr-3913	162	3	500	500	NUM
fsr-3913	162	4	of	of	ADP
fsr-3913	162	5	expenses	expense	NOUN
fsr-3913	162	6	per	per	ADP
fsr-3913	162	7	year	year	NOUN
fsr-3913	162	8	,	,	PUNCT
fsr-3913	162	9	the	the	DET
fsr-3913	162	10	account	account	NOUN
fsr-3913	162	11	would	would	AUX
fsr-3913	162	12	grow	grow	VERB
fsr-3913	162	13	to	to	ADP
fsr-3913	162	14	$	$	SYM
fsr-3913	162	15	7,682	7,682	NUM
fsr-3913	162	16	,	,	PUNCT
fsr-3913	162	17	$	$	SYM
fsr-3913	162	18	59,925	59,925	NUM
fsr-3913	162	19	,	,	PUNCT
fsr-3913	162	20	and	and	CCONJ
fsr-3913	162	21	$	$	SYM
fsr-3913	162	22	506,129	506,129	NUM
fsr-3913	162	23	and	and	CCONJ
fsr-3913	162	24	those	those	PRON
fsr-3913	162	25	at	at	ADP
fsr-3913	162	26	the	the	DET
fsr-3913	162	27	$	$	SYM
fsr-3913	162	28	1,000	1,000	NUM
fsr-3913	162	29	expense	expense	NOUN
fsr-3913	162	30	level	level	NOUN
fsr-3913	162	31	would	would	AUX
fsr-3913	162	32	be	be	AUX
fsr-3913	162	33	$	$	SYM
fsr-3913	162	34	2,930	2,930	NUM
fsr-3913	162	35	,	,	PUNCT
fsr-3913	162	36	$	$	SYM
fsr-3913	162	37	22,858	22,858	NUM
fsr-3913	162	38	and	and	CCONJ
fsr-3913	162	39	$	$	SYM
fsr-3913	162	40	193,060	193,060	NUM
fsr-3913	162	41	.	.	PUNCT
fsr-3913	163	1	jensen	jensen	PROPN
fsr-3913	163	2	and	and	CCONJ
fsr-3913	163	3	morlock	morlock	PROPN
fsr-3913	163	4	(	(	PUNCT
fsr-3913	163	5	1994	1994	NUM
fsr-3913	163	6	)	)	PUNCT
fsr-3913	163	7	calculated	calculate	VERB
fsr-3913	163	8	the	the	DET
fsr-3913	163	9	growth	growth	NOUN
fsr-3913	163	10	of	of	ADP
fsr-3913	163	11	msas	msa	NOUN
fsr-3913	163	12	under	under	ADP
fsr-3913	163	13	different	different	ADJ
fsr-3913	163	14	scenarios	scenario	NOUN
fsr-3913	163	15	to	to	PART
fsr-3913	163	16	estimate	estimate	VERB
fsr-3913	163	17	the	the	DET
fsr-3913	163	18	impact	impact	NOUN
fsr-3913	163	19	of	of	ADP
fsr-3913	163	20	compounding	compound	VERB
fsr-3913	163	21	msa	msa	PROPN
fsr-3913	163	22	deposits	deposit	NOUN
fsr-3913	163	23	would	would	AUX
fsr-3913	163	24	have	have	VERB
fsr-3913	163	25	on	on	ADP
fsr-3913	163	26	savings	saving	NOUN
fsr-3913	163	27	.	.	PUNCT
fsr-3913	164	1	assuming	assume	VERB
fsr-3913	164	2	a	a	DET
fsr-3913	164	3	20	20	NUM
fsr-3913	164	4	-	-	PUNCT
fsr-3913	164	5	year	year	NOUN
fsr-3913	164	6	-	-	PUNCT
fsr-3913	164	7	old	old	ADJ
fsr-3913	164	8	employee	employee	NOUN
fsr-3913	164	9	,	,	PUNCT
fsr-3913	164	10	and	and	CCONJ
fsr-3913	164	11	an	an	DET
fsr-3913	164	12	eight	eight	NUM
fsr-3913	164	13	percentage	percentage	NOUN
fsr-3913	164	14	return	return	NOUN
fsr-3913	164	15	on	on	ADP
fsr-3913	164	16	an	an	DET
fsr-3913	164	17	$	$	SYM
fsr-3913	164	18	1,800	1,800	NUM
fsr-3913	164	19	annual	annual	ADJ
fsr-3913	164	20	investment	investment	NOUN
fsr-3913	164	21	,	,	PUNCT
fsr-3913	164	22	the	the	DET
fsr-3913	164	23	employee	employee	NOUN
fsr-3913	164	24	would	would	AUX
fsr-3913	164	25	have	have	VERB
fsr-3913	164	26	the	the	DET
fsr-3913	164	27	following	follow	VERB
fsr-3913	164	28	amounts	amount	NOUN
fsr-3913	164	29	based	base	VERB
fsr-3913	164	30	on	on	ADP
fsr-3913	164	31	these	these	DET
fsr-3913	164	32	different	different	ADJ
fsr-3913	164	33	medical	medical	ADJ
fsr-3913	164	34	expense	expense	NOUN
fsr-3913	164	35	scenarios	scenario	NOUN
fsr-3913	164	36	:	:	PUNCT
fsr-3913	164	37	sufficient	sufficient	ADJ
fsr-3913	164	38	time	time	NOUN
fsr-3913	164	39	has	have	AUX
fsr-3913	164	40	accrued	accrue	VERB
fsr-3913	164	41	for	for	ADP
fsr-3913	164	42	some	some	DET
fsr-3913	164	43	initial	initial	ADJ
fsr-3913	164	44	data	datum	NOUN
fsr-3913	164	45	collection	collection	NOUN
fsr-3913	164	46	on	on	ADP
fsr-3913	164	47	the	the	DET
fsr-3913	164	48	actual	actual	ADJ
fsr-3913	164	49	experience	experience	NOUN
fsr-3913	164	50	of	of	ADP
fsr-3913	164	51	113j.t	113j.t	NUM
fsr-3913	164	52	.	.	PUNCT
fsr-3913	165	1	query	query	NOUN
fsr-3913	165	2	/	/	SYM
fsr-3913	165	3	financial	financial	ADJ
fsr-3913	165	4	services	service	NOUN
fsr-3913	165	5	review	review	VERB
fsr-3913	165	6	9	9	NUM
fsr-3913	165	7	(	(	PUNCT
fsr-3913	165	8	2000	2000	NUM
fsr-3913	165	9	)	)	PUNCT
fsr-3913	166	1	107–123	107–123	NUM
fsr-3913	166	2	participating	participate	VERB
fsr-3913	166	3	employees	employee	NOUN
fsr-3913	166	4	in	in	ADP
fsr-3913	166	5	selected	select	VERB
fsr-3913	166	6	msa	msa	PROPN
fsr-3913	166	7	health	health	NOUN
fsr-3913	166	8	plans	plan	NOUN
fsr-3913	166	9	.	.	PUNCT
fsr-3913	167	1	preliminary	preliminary	ADJ
fsr-3913	167	2	results	result	NOUN
fsr-3913	167	3	generally	generally	ADV
fsr-3913	167	4	support	support	VERB
fsr-3913	167	5	forecasts	forecast	NOUN
fsr-3913	167	6	for	for	ADP
fsr-3913	167	7	a	a	DET
fsr-3913	167	8	significant	significant	ADJ
fsr-3913	167	9	accumulation	accumulation	NOUN
fsr-3913	167	10	of	of	ADP
fsr-3913	167	11	funds	fund	NOUN
fsr-3913	167	12	in	in	ADP
fsr-3913	167	13	the	the	DET
fsr-3913	167	14	accounts	account	NOUN
fsr-3913	167	15	.	.	PUNCT
fsr-3913	168	1	at	at	ADP
fsr-3913	168	2	the	the	DET
fsr-3913	168	3	golden	golden	ADJ
fsr-3913	168	4	rule	rule	NOUN
fsr-3913	168	5	company	company	NOUN
fsr-3913	168	6	,	,	PUNCT
fsr-3913	168	7	the	the	DET
fsr-3913	168	8	average	average	ADJ
fsr-3913	168	9	refund	refund	NOUN
fsr-3913	168	10	returned	return	VERB
fsr-3913	168	11	to	to	ADP
fsr-3913	168	12	employees	employee	NOUN
fsr-3913	168	13	was	be	AUX
fsr-3913	168	14	$	$	SYM
fsr-3913	168	15	603	603	NUM
fsr-3913	168	16	in	in	ADP
fsr-3913	168	17	1993	1993	NUM
fsr-3913	168	18	,	,	PUNCT
fsr-3913	168	19	$	$	SYM
fsr-3913	168	20	1,002	1,002	NUM
fsr-3913	168	21	in	in	ADP
fsr-3913	168	22	1994	1994	NUM
fsr-3913	168	23	,	,	PUNCT
fsr-3913	168	24	$	$	SYM
fsr-3913	168	25	997	997	NUM
fsr-3913	168	26	in	in	ADP
fsr-3913	168	27	1995	1995	NUM
fsr-3913	168	28	,	,	PUNCT
fsr-3913	168	29	$	$	SYM
fsr-3913	168	30	976	976	NUM
fsr-3913	168	31	in	in	ADP
fsr-3913	168	32	1996	1996	NUM
fsr-3913	168	33	,	,	PUNCT
fsr-3913	168	34	and	and	CCONJ
fsr-3913	168	35	$	$	SYM
fsr-3913	168	36	925	925	NUM
fsr-3913	168	37	in	in	ADP
fsr-3913	168	38	1997	1997	NUM
fsr-3913	168	39	.	.	PUNCT
fsr-3913	169	1	total	total	ADJ
fsr-3913	169	2	cumulative	cumulative	ADJ
fsr-3913	169	3	money	money	NOUN
fsr-3913	169	4	and	and	CCONJ
fsr-3913	169	5	earnings	earning	NOUN
fsr-3913	169	6	left	leave	VERB
fsr-3913	169	7	in	in	ADP
fsr-3913	169	8	funds	fund	NOUN
fsr-3913	169	9	from	from	ADP
fsr-3913	169	10	all	all	DET
fsr-3913	169	11	golden	golden	ADJ
fsr-3913	169	12	rule	rule	NOUN
fsr-3913	169	13	msa	msa	PROPN
fsr-3913	169	14	policyholders	policyholder	NOUN
fsr-3913	169	15	through	through	ADP
fsr-3913	169	16	1997	1997	NUM
fsr-3913	169	17	was	be	AUX
fsr-3913	169	18	over	over	ADP
fsr-3913	169	19	$	$	SYM
fsr-3913	169	20	22	22	NUM
fsr-3913	169	21	million	million	NUM
fsr-3913	169	22	dollars	dollar	NOUN
fsr-3913	169	23	.	.	PUNCT
fsr-3913	170	1	also	also	ADV
fsr-3913	170	2	in	in	ADP
fsr-3913	170	3	1996	1996	NUM
fsr-3913	170	4	,	,	PUNCT
fsr-3913	170	5	the	the	DET
fsr-3913	170	6	health	health	NOUN
fsr-3913	170	7	and	and	CCONJ
fsr-3913	170	8	hospital	hospital	NOUN
fsr-3913	170	9	corporation	corporation	NOUN
fsr-3913	170	10	of	of	ADP
fsr-3913	170	11	marion	marion	PROPN
fsr-3913	170	12	county	county	PROPN
fsr-3913	170	13	,	,	PUNCT
fsr-3913	170	14	indiana	indiana	PROPN
fsr-3913	170	15	returned	return	VERB
fsr-3913	170	16	an	an	DET
fsr-3913	170	17	average	average	ADJ
fsr-3913	170	18	refund	refund	NOUN
fsr-3913	170	19	of	of	ADP
fsr-3913	170	20	$	$	SYM
fsr-3913	170	21	557	557	NUM
fsr-3913	170	22	to	to	ADP
fsr-3913	170	23	its	its	PRON
fsr-3913	170	24	314	314	NUM
fsr-3913	170	25	employees	employee	NOUN
fsr-3913	170	26	,	,	PUNCT
fsr-3913	170	27	with	with	ADP
fsr-3913	170	28	12	12	NUM
fsr-3913	170	29	%	%	NOUN
fsr-3913	170	30	of	of	ADP
fsr-3913	170	31	employees	employee	NOUN
fsr-3913	170	32	receiving	receive	VERB
fsr-3913	170	33	refunds	refund	NOUN
fsr-3913	170	34	of	of	ADP
fsr-3913	170	35	around	around	ADP
fsr-3913	170	36	$	$	SYM
fsr-3913	170	37	1,000	1,000	NUM
fsr-3913	170	38	.	.	PUNCT
fsr-3913	171	1	a	a	DET
fsr-3913	171	2	1995	1995	NUM
fsr-3913	171	3	survey	survey	NOUN
fsr-3913	171	4	of	of	ADP
fsr-3913	171	5	17	17	NUM
fsr-3913	171	6	firms	firm	NOUN
fsr-3913	171	7	using	use	VERB
fsr-3913	171	8	msas	msa	NOUN
fsr-3913	171	9	found	find	VERB
fsr-3913	171	10	average	average	ADJ
fsr-3913	171	11	remaining	remaining	ADJ
fsr-3913	171	12	balances	balance	NOUN
fsr-3913	171	13	of	of	ADP
fsr-3913	171	14	around	around	ADV
fsr-3913	171	15	$	$	SYM
fsr-3913	171	16	600	600	NUM
fsr-3913	171	17	for	for	ADP
fsr-3913	171	18	single	single	ADJ
fsr-3913	171	19	msa	msa	PROPN
fsr-3913	171	20	coverage	coverage	NOUN
fsr-3913	171	21	.	.	PUNCT
fsr-3913	172	1	the	the	DET
fsr-3913	172	2	amount	amount	NOUN
fsr-3913	172	3	was	be	AUX
fsr-3913	172	4	approximately	approximately	ADV
fsr-3913	172	5	$	$	SYM
fsr-3913	172	6	900	900	NUM
fsr-3913	172	7	for	for	ADP
fsr-3913	172	8	family	family	NOUN
fsr-3913	172	9	coverage	coverage	NOUN
fsr-3913	172	10	.	.	PUNCT
fsr-3913	173	1	up	up	ADP
fsr-3913	173	2	to	to	PART
fsr-3913	173	3	80	80	NUM
fsr-3913	173	4	%	%	NOUN
fsr-3913	173	5	of	of	ADP
fsr-3913	173	6	the	the	DET
fsr-3913	173	7	employees	employee	NOUN
fsr-3913	173	8	in	in	ADP
fsr-3913	173	9	these	these	DET
fsr-3913	173	10	17	17	NUM
fsr-3913	173	11	firms	firm	NOUN
fsr-3913	173	12	had	have	VERB
fsr-3913	173	13	funds	fund	NOUN
fsr-3913	173	14	remaining	remain	VERB
fsr-3913	173	15	in	in	ADP
fsr-3913	173	16	their	their	PRON
fsr-3913	173	17	msas	msa	NOUN
fsr-3913	173	18	at	at	ADP
fsr-3913	173	19	the	the	DET
fsr-3913	173	20	end	end	NOUN
fsr-3913	173	21	of	of	ADP
fsr-3913	173	22	the	the	DET
fsr-3913	173	23	coverage	coverage	NOUN
fsr-3913	173	24	year	year	NOUN
fsr-3913	173	25	(	(	PUNCT
fsr-3913	173	26	barchet	barchet	NOUN
fsr-3913	173	27	et	et	PROPN
fsr-3913	173	28	al	al	PROPN
fsr-3913	173	29	.	.	PROPN
fsr-3913	173	30	,	,	PUNCT
fsr-3913	173	31	1995	1995	NUM
fsr-3913	173	32	)	)	PUNCT
fsr-3913	173	33	.	.	PUNCT
fsr-3913	174	1	4	4	X
fsr-3913	174	2	.	.	X
fsr-3913	174	3	using	use	VERB
fsr-3913	174	4	the	the	DET
fsr-3913	174	5	msa	msa	PROPN
fsr-3913	174	6	as	as	ADP
fsr-3913	174	7	a	a	DET
fsr-3913	174	8	primary	primary	ADJ
fsr-3913	174	9	savings	saving	NOUN
fsr-3913	174	10	vehicle	vehicle	NOUN
fsr-3913	174	11	while	while	SCONJ
fsr-3913	174	12	federal	federal	ADJ
fsr-3913	174	13	guidelines	guideline	NOUN
fsr-3913	174	14	state	state	NOUN
fsr-3913	174	15	that	that	SCONJ
fsr-3913	174	16	an	an	DET
fsr-3913	174	17	msa	msa	PROPN
fsr-3913	174	18	account	account	NOUN
fsr-3913	174	19	-	-	PUNCT
fsr-3913	174	20	holder	holder	NOUN
fsr-3913	174	21	can	can	AUX
fsr-3913	174	22	use	use	VERB
fsr-3913	174	23	msa	msa	PROPN
fsr-3913	174	24	funds	fund	NOUN
fsr-3913	174	25	for	for	ADP
fsr-3913	174	26	certain	certain	ADJ
fsr-3913	174	27	medical	medical	ADJ
fsr-3913	174	28	expenses	expense	NOUN
fsr-3913	174	29	,	,	PUNCT
fsr-3913	174	30	it	it	PRON
fsr-3913	174	31	is	be	AUX
fsr-3913	174	32	not	not	PART
fsr-3913	174	33	a	a	DET
fsr-3913	174	34	requirement	requirement	NOUN
fsr-3913	174	35	.	.	PUNCT
fsr-3913	175	1	medical	medical	ADJ
fsr-3913	175	2	bills	bill	NOUN
fsr-3913	175	3	can	can	AUX
fsr-3913	175	4	be	be	AUX
fsr-3913	175	5	paid	pay	VERB
fsr-3913	175	6	with	with	ADP
fsr-3913	175	7	money	money	NOUN
fsr-3913	175	8	from	from	ADP
fsr-3913	175	9	some	some	DET
fsr-3913	175	10	other	other	ADJ
fsr-3913	175	11	account	account	NOUN
fsr-3913	175	12	without	without	ADP
fsr-3913	175	13	touching	touch	VERB
fsr-3913	175	14	the	the	DET
fsr-3913	175	15	funds	fund	NOUN
fsr-3913	175	16	in	in	ADP
fsr-3913	175	17	the	the	DET
fsr-3913	175	18	msa	msa	PROPN
fsr-3913	175	19	.	.	PUNCT
fsr-3913	176	1	early	early	ADJ
fsr-3913	176	2	indications	indication	NOUN
fsr-3913	176	3	suggest	suggest	VERB
fsr-3913	176	4	that	that	SCONJ
fsr-3913	176	5	many	many	ADJ
fsr-3913	176	6	msa	msa	PROPN
fsr-3913	176	7	owners	owner	NOUN
fsr-3913	176	8	may	may	AUX
fsr-3913	176	9	be	be	AUX
fsr-3913	176	10	exercising	exercise	VERB
fsr-3913	176	11	that	that	DET
fsr-3913	176	12	option	option	NOUN
fsr-3913	176	13	.	.	PUNCT
fsr-3913	177	1	a	a	DET
fsr-3913	177	2	survey	survey	NOUN
fsr-3913	177	3	of	of	ADP
fsr-3913	177	4	msa	msa	PROPN
fsr-3913	177	5	policyholders	policyholder	NOUN
fsr-3913	177	6	at	at	ADP
fsr-3913	177	7	time	time	NOUN
fsr-3913	177	8	insurance	insurance	PROPN
fsr-3913	177	9	co.	co.	PROPN
fsr-3913	177	10	in	in	ADP
fsr-3913	177	11	milwaukee	milwaukee	PROPN
fsr-3913	177	12	found	find	VERB
fsr-3913	177	13	that	that	SCONJ
fsr-3913	177	14	65	65	NUM
fsr-3913	177	15	%	%	NOUN
fsr-3913	177	16	said	say	VERB
fsr-3913	177	17	they	they	PRON
fsr-3913	177	18	did	do	AUX
fsr-3913	177	19	not	not	PART
fsr-3913	177	20	want	want	VERB
fsr-3913	177	21	time	time	NOUN
fsr-3913	177	22	to	to	PART
fsr-3913	177	23	automatically	automatically	ADV
fsr-3913	177	24	send	send	VERB
fsr-3913	177	25	them	they	PRON
fsr-3913	177	26	a	a	DET
fsr-3913	177	27	check	check	NOUN
fsr-3913	177	28	from	from	ADP
fsr-3913	177	29	the	the	DET
fsr-3913	177	30	account	account	NOUN
fsr-3913	177	31	when	when	SCONJ
fsr-3913	177	32	they	they	PRON
fsr-3913	177	33	file	file	VERB
fsr-3913	177	34	a	a	DET
fsr-3913	177	35	claim	claim	NOUN
fsr-3913	177	36	.	.	PUNCT
fsr-3913	178	1	if	if	SCONJ
fsr-3913	178	2	they	they	PRON
fsr-3913	178	3	are	be	AUX
fsr-3913	178	4	not	not	PART
fsr-3913	178	5	saving	save	VERB
fsr-3913	178	6	specifically	specifically	ADV
fsr-3913	178	7	for	for	ADP
fsr-3913	178	8	a	a	DET
fsr-3913	178	9	big	big	ADJ
fsr-3913	178	10	medical	medical	ADJ
fsr-3913	178	11	purchase	purchase	NOUN
fsr-3913	178	12	then	then	ADV
fsr-3913	178	13	most	most	ADJ
fsr-3913	178	14	may	may	AUX
fsr-3913	178	15	be	be	AUX
fsr-3913	178	16	using	use	VERB
fsr-3913	178	17	their	their	PRON
fsr-3913	178	18	accounts	account	NOUN
fsr-3913	178	19	as	as	ADP
fsr-3913	178	20	an	an	DET
fsr-3913	178	21	additional	additional	ADJ
fsr-3913	178	22	savings	saving	NOUN
fsr-3913	178	23	vehicle	vehicle	NOUN
fsr-3913	178	24	(	(	PUNCT
fsr-3913	178	25	panko	panko	NOUN
fsr-3913	178	26	,	,	PUNCT
fsr-3913	178	27	1997	1997	NUM
fsr-3913	178	28	)	)	PUNCT
fsr-3913	178	29	.	.	PUNCT
fsr-3913	179	1	a	a	DET
fsr-3913	179	2	merrill	merrill	PROPN
fsr-3913	179	3	lynch	lynch	PROPN
fsr-3913	179	4	financial	financial	PROPN
fsr-3913	179	5	consultant	consultant	NOUN
fsr-3913	179	6	specializing	specialize	VERB
fsr-3913	179	7	in	in	ADP
fsr-3913	179	8	msas	msas	PROPN
fsr-3913	179	9	in	in	ADP
fsr-3913	179	10	california	california	PROPN
fsr-3913	179	11	found	find	VERB
fsr-3913	179	12	that	that	SCONJ
fsr-3913	179	13	about	about	ADV
fsr-3913	179	14	80	80	NUM
fsr-3913	179	15	%	%	NOUN
fsr-3913	179	16	of	of	ADP
fsr-3913	179	17	employees	employee	NOUN
fsr-3913	179	18	view	view	VERB
fsr-3913	179	19	the	the	DET
fsr-3913	179	20	plans	plan	NOUN
fsr-3913	179	21	as	as	ADP
fsr-3913	179	22	a	a	DET
fsr-3913	179	23	way	way	NOUN
fsr-3913	179	24	to	to	PART
fsr-3913	179	25	supplement	supplement	VERB
fsr-3913	179	26	their	their	PRON
fsr-3913	179	27	long	long	ADJ
fsr-3913	179	28	-	-	PUNCT
fsr-3913	179	29	term	term	NOUN
fsr-3913	179	30	savings	saving	NOUN
fsr-3913	179	31	.	.	PUNCT
fsr-3913	180	1	which	which	DET
fsr-3913	180	2	month	month	NOUN
fsr-3913	180	3	the	the	DET
fsr-3913	180	4	medical	medical	ADJ
fsr-3913	180	5	savings	saving	NOUN
fsr-3913	180	6	account	account	NOUN
fsr-3913	180	7	is	be	AUX
fsr-3913	180	8	opened	open	VERB
fsr-3913	180	9	does	do	AUX
fsr-3913	180	10	make	make	VERB
fsr-3913	180	11	a	a	DET
fsr-3913	180	12	difference	difference	NOUN
fsr-3913	180	13	in	in	ADP
fsr-3913	180	14	that	that	DET
fsr-3913	180	15	year	year	NOUN
fsr-3913	180	16	.	.	PUNCT
fsr-3913	181	1	the	the	DET
fsr-3913	181	2	savings	saving	NOUN
fsr-3913	181	3	element	element	NOUN
fsr-3913	181	4	is	be	AUX
fsr-3913	181	5	affected	affect	VERB
fsr-3913	181	6	by	by	ADP
fsr-3913	181	7	the	the	DET
fsr-3913	181	8	timing	timing	NOUN
fsr-3913	181	9	of	of	ADP
fsr-3913	181	10	the	the	DET
fsr-3913	181	11	purchase	purchase	NOUN
fsr-3913	181	12	but	but	CCONJ
fsr-3913	181	13	the	the	DET
fsr-3913	181	14	deductible	deductible	NOUN
fsr-3913	181	15	is	be	AUX
fsr-3913	181	16	not	not	PART
fsr-3913	181	17	.	.	PUNCT
fsr-3913	182	1	for	for	ADP
fsr-3913	182	2	example	example	NOUN
fsr-3913	182	3	,	,	PUNCT
fsr-3913	182	4	if	if	SCONJ
fsr-3913	182	5	you	you	PRON
fsr-3913	182	6	open	open	VERB
fsr-3913	182	7	an	an	DET
fsr-3913	182	8	msa	msa	PROPN
fsr-3913	182	9	in	in	ADP
fsr-3913	182	10	october	october	PROPN
fsr-3913	182	11	,	,	PUNCT
fsr-3913	182	12	you	you	PRON
fsr-3913	182	13	still	still	ADV
fsr-3913	182	14	have	have	VERB
fsr-3913	182	15	the	the	DET
fsr-3913	182	16	full	full	ADJ
fsr-3913	182	17	deductible	deductible	ADJ
fsr-3913	182	18	,	,	PUNCT
fsr-3913	182	19	but	but	CCONJ
fsr-3913	182	20	you	you	PRON
fsr-3913	182	21	can	can	AUX
fsr-3913	182	22	only	only	ADV
fsr-3913	182	23	fund	fund	VERB
fsr-3913	182	24	three	three	NUM
fsr-3913	182	25	twelfths	twelfth	NOUN
fsr-3913	182	26	(	(	PUNCT
fsr-3913	182	27	3/12s	3/12s	NUM
fsr-3913	182	28	)	)	PUNCT
fsr-3913	182	29	of	of	ADP
fsr-3913	182	30	the	the	DET
fsr-3913	182	31	savings	saving	NOUN
fsr-3913	182	32	account	account	NOUN
fsr-3913	182	33	,	,	PUNCT
fsr-3913	182	34	so	so	SCONJ
fsr-3913	182	35	purchases	purchase	NOUN
fsr-3913	182	36	are	be	AUX
fsr-3913	182	37	more	more	ADV
fsr-3913	182	38	appealing	appealing	ADJ
fsr-3913	182	39	early	early	ADV
fsr-3913	182	40	in	in	ADP
fsr-3913	182	41	the	the	DET
fsr-3913	182	42	year	year	NOUN
fsr-3913	182	43	.	.	PUNCT
fsr-3913	183	1	much	much	ADJ
fsr-3913	183	2	of	of	ADP
fsr-3913	183	3	the	the	DET
fsr-3913	183	4	funding	funding	NOUN
fsr-3913	183	5	for	for	ADP
fsr-3913	183	6	the	the	DET
fsr-3913	183	7	msa	msa	PROPN
fsr-3913	183	8	can	can	AUX
fsr-3913	183	9	come	come	VERB
fsr-3913	183	10	from	from	ADP
fsr-3913	183	11	the	the	DET
fsr-3913	183	12	reduction	reduction	NOUN
fsr-3913	183	13	in	in	ADP
fsr-3913	183	14	insurance	insurance	NOUN
fsr-3913	183	15	premiums	premium	NOUN
fsr-3913	183	16	.	.	PUNCT
fsr-3913	184	1	the	the	DET
fsr-3913	184	2	savings	saving	NOUN
fsr-3913	184	3	in	in	ADP
fsr-3913	184	4	premiums	premium	NOUN
fsr-3913	184	5	when	when	SCONJ
fsr-3913	184	6	changing	change	VERB
fsr-3913	184	7	from	from	ADP
fsr-3913	184	8	a	a	DET
fsr-3913	184	9	low	low	ADJ
fsr-3913	184	10	-	-	PUNCT
fsr-3913	184	11	deductible	deductible	ADJ
fsr-3913	184	12	to	to	ADP
fsr-3913	184	13	a	a	DET
fsr-3913	184	14	high	high	ADJ
fsr-3913	184	15	-	-	PUNCT
fsr-3913	184	16	deductible	deductible	ADJ
fsr-3913	184	17	plan	plan	NOUN
fsr-3913	184	18	can	can	AUX
fsr-3913	184	19	vary	vary	VERB
fsr-3913	184	20	anywhere	anywhere	ADV
fsr-3913	184	21	from	from	ADP
fsr-3913	184	22	20%–60	20%–60	NUM
fsr-3913	184	23	%	%	NOUN
fsr-3913	184	24	.	.	PUNCT
fsr-3913	185	1	average	average	ADJ
fsr-3913	185	2	annual	annual	ADJ
fsr-3913	185	3	medical	medical	ADJ
fsr-3913	185	4	expenses	expense	NOUN
fsr-3913	185	5	years	year	NOUN
fsr-3913	185	6	amount	amount	NOUN
fsr-3913	185	7	accumulated	accumulate	VERB
fsr-3913	185	8	zero	zero	NUM
fsr-3913	185	9	5	5	NUM
fsr-3913	185	10	$	$	SYM
fsr-3913	185	11	11,404	11,404	NUM
fsr-3913	185	12	zero	zero	NUM
fsr-3913	185	13	25	25	NUM
fsr-3913	185	14	$	$	SYM
fsr-3913	185	15	142,118	142,118	NUM
fsr-3913	185	16	zero	zero	NUM
fsr-3913	185	17	45	45	NUM
fsr-3913	185	18	$	$	SYM
fsr-3913	185	19	751,367	751,367	NUM
fsr-3913	185	20	$	$	SYM
fsr-3913	185	21	250	250	NUM
fsr-3913	185	22	5	5	NUM
fsr-3913	185	23	$	$	SYM
fsr-3913	185	24	9,821	9,821	NUM
fsr-3913	185	25	$	$	SYM
fsr-3913	185	26	250	250	NUM
fsr-3913	185	27	45	45	NUM
fsr-3913	185	28	$	$	SYM
fsr-3913	185	29	647,010	647,010	NUM
fsr-3913	185	30	$	$	SYM
fsr-3913	185	31	1,000	1,000	NUM
fsr-3913	185	32	5	5	NUM
fsr-3913	185	33	$	$	SYM
fsr-3913	185	34	5,068	5,068	NUM
fsr-3913	185	35	$	$	SYM
fsr-3913	185	36	1,000	1,000	NUM
fsr-3913	185	37	45	45	NUM
fsr-3913	185	38	$	$	SYM
fsr-3913	185	39	333,941	333,941	NUM
fsr-3913	185	40	114	114	NUM
fsr-3913	185	41	j.t	j.t	PROPN
fsr-3913	185	42	.	.	PROPN
fsr-3913	185	43	query	query	PROPN
fsr-3913	185	44	/	/	SYM
fsr-3913	185	45	financial	financial	ADJ
fsr-3913	185	46	services	service	NOUN
fsr-3913	185	47	review	review	VERB
fsr-3913	185	48	9	9	NUM
fsr-3913	185	49	(	(	PUNCT
fsr-3913	185	50	2000	2000	NUM
fsr-3913	185	51	)	)	PUNCT
fsr-3913	185	52	107–123	107–123	NUM
fsr-3913	185	53	from	from	ADP
fsr-3913	185	54	a	a	DET
fsr-3913	185	55	public	public	ADJ
fsr-3913	185	56	policy	policy	NOUN
fsr-3913	185	57	perspective	perspective	NOUN
fsr-3913	185	58	,	,	PUNCT
fsr-3913	185	59	the	the	DET
fsr-3913	185	60	argument	argument	NOUN
fsr-3913	185	61	for	for	ADP
fsr-3913	185	62	encouraging	encourage	VERB
fsr-3913	185	63	savings	saving	NOUN
fsr-3913	185	64	via	via	ADP
fsr-3913	185	65	msas	msas	PROPN
fsr-3913	185	66	is	be	AUX
fsr-3913	185	67	appealing	appeal	VERB
fsr-3913	185	68	.	.	PUNCT
fsr-3913	186	1	according	accord	VERB
fsr-3913	186	2	to	to	ADP
fsr-3913	186	3	the	the	DET
fsr-3913	186	4	u.s	u.s	PROPN
fsr-3913	186	5	.	.	PROPN
fsr-3913	186	6	census	census	PROPN
fsr-3913	186	7	bureau	bureau	PROPN
fsr-3913	186	8	,	,	PUNCT
fsr-3913	186	9	the	the	DET
fsr-3913	186	10	number	number	NOUN
fsr-3913	186	11	of	of	ADP
fsr-3913	186	12	americans	americans	PROPN
fsr-3913	186	13	most	most	ADV
fsr-3913	186	14	likely	likely	ADJ
fsr-3913	186	15	to	to	PART
fsr-3913	186	16	need	need	VERB
fsr-3913	186	17	long	long	ADJ
fsr-3913	186	18	term	term	NOUN
fsr-3913	186	19	care	care	NOUN
fsr-3913	186	20	(	(	PUNCT
fsr-3913	186	21	85	85	NUM
fsr-3913	186	22	years	year	NOUN
fsr-3913	186	23	and	and	CCONJ
fsr-3913	186	24	older	old	ADJ
fsr-3913	186	25	)	)	PUNCT
fsr-3913	186	26	will	will	AUX
fsr-3913	186	27	double	double	VERB
fsr-3913	186	28	in	in	ADP
fsr-3913	186	29	the	the	DET
fsr-3913	186	30	next	next	ADJ
fsr-3913	186	31	25	25	NUM
fsr-3913	186	32	years	year	NOUN
fsr-3913	186	33	,	,	PUNCT
fsr-3913	186	34	and	and	CCONJ
fsr-3913	186	35	the	the	DET
fsr-3913	186	36	number	number	NOUN
fsr-3913	186	37	of	of	ADP
fsr-3913	186	38	americans	americans	PROPN
fsr-3913	186	39	over	over	ADP
fsr-3913	186	40	90	90	NUM
fsr-3913	186	41	will	will	AUX
fsr-3913	186	42	triple	triple	ADJ
fsr-3913	186	43	.	.	PUNCT
fsr-3913	187	1	allowing	allow	VERB
fsr-3913	187	2	individuals	individual	NOUN
fsr-3913	187	3	in	in	ADP
fsr-3913	187	4	their	their	PRON
fsr-3913	187	5	late	late	ADJ
fsr-3913	187	6	thirties	thirty	NOUN
fsr-3913	187	7	and	and	CCONJ
fsr-3913	187	8	early	early	ADJ
fsr-3913	187	9	forties	forty	NOUN
fsr-3913	187	10	to	to	PART
fsr-3913	187	11	have	have	VERB
fsr-3913	187	12	an	an	DET
fsr-3913	187	13	msa	msa	NOUN
fsr-3913	187	14	in	in	ADP
fsr-3913	187	15	which	which	PRON
fsr-3913	187	16	they	they	PRON
fsr-3913	187	17	could	could	AUX
fsr-3913	187	18	build	build	VERB
fsr-3913	187	19	up	up	ADP
fsr-3913	187	20	two	two	NUM
fsr-3913	187	21	or	or	CCONJ
fsr-3913	187	22	three	three	NUM
fsr-3913	187	23	decades	decade	NOUN
fsr-3913	187	24	of	of	ADP
fsr-3913	187	25	savings	saving	NOUN
fsr-3913	187	26	would	would	AUX
fsr-3913	187	27	give	give	VERB
fsr-3913	187	28	these	these	DET
fsr-3913	187	29	individuals	individual	NOUN
fsr-3913	187	30	the	the	DET
fsr-3913	187	31	funds	fund	NOUN
fsr-3913	187	32	to	to	PART
fsr-3913	187	33	pay	pay	VERB
fsr-3913	187	34	for	for	ADP
fsr-3913	187	35	drug	drug	NOUN
fsr-3913	187	36	therapies	therapy	NOUN
fsr-3913	187	37	,	,	PUNCT
fsr-3913	187	38	nursing	nursing	NOUN
fsr-3913	187	39	home	home	NOUN
fsr-3913	187	40	care	care	NOUN
fsr-3913	187	41	,	,	PUNCT
fsr-3913	187	42	and	and	CCONJ
fsr-3913	187	43	in	in	ADP
fsr-3913	187	44	-	-	PUNCT
fsr-3913	187	45	home	home	NOUN
fsr-3913	187	46	care	care	NOUN
fsr-3913	187	47	.	.	PUNCT
fsr-3913	188	1	they	they	PRON
fsr-3913	188	2	will	will	AUX
fsr-3913	188	3	not	not	PART
fsr-3913	188	4	be	be	AUX
fsr-3913	188	5	forced	force	VERB
fsr-3913	188	6	to	to	PART
fsr-3913	188	7	turn	turn	VERB
fsr-3913	188	8	to	to	ADP
fsr-3913	188	9	medicaid	medicaid	PROPN
fsr-3913	188	10	or	or	CCONJ
fsr-3913	188	11	medicare	medicare	PROPN
fsr-3913	188	12	programs	program	NOUN
fsr-3913	188	13	when	when	SCONJ
fsr-3913	188	14	they	they	PRON
fsr-3913	188	15	need	need	VERB
fsr-3913	188	16	long	long	ADJ
fsr-3913	188	17	term	term	NOUN
fsr-3913	188	18	care	care	NOUN
fsr-3913	188	19	,	,	PUNCT
fsr-3913	188	20	thus	thus	ADV
fsr-3913	188	21	saving	save	VERB
fsr-3913	188	22	the	the	DET
fsr-3913	188	23	u.s	u.s	PROPN
fsr-3913	188	24	.	.	PROPN
fsr-3913	188	25	government	government	NOUN
fsr-3913	188	26	hundreds	hundred	NOUN
fsr-3913	188	27	of	of	ADP
fsr-3913	188	28	millions	million	NOUN
fsr-3913	188	29	of	of	ADP
fsr-3913	188	30	dollars	dollar	NOUN
fsr-3913	188	31	in	in	ADP
fsr-3913	188	32	the	the	DET
fsr-3913	188	33	future	future	NOUN
fsr-3913	188	34	.	.	PUNCT
fsr-3913	189	1	after	after	ADP
fsr-3913	189	2	considering	consider	VERB
fsr-3913	189	3	the	the	DET
fsr-3913	189	4	cost	cost	NOUN
fsr-3913	189	5	of	of	ADP
fsr-3913	189	6	administration	administration	NOUN
fsr-3913	189	7	,	,	PUNCT
fsr-3913	189	8	penalties	penalty	NOUN
fsr-3913	189	9	,	,	PUNCT
fsr-3913	189	10	and	and	CCONJ
fsr-3913	189	11	contribution	contribution	NOUN
fsr-3913	189	12	limits	limit	NOUN
fsr-3913	189	13	,	,	PUNCT
fsr-3913	189	14	it	it	PRON
fsr-3913	189	15	may	may	AUX
fsr-3913	189	16	be	be	AUX
fsr-3913	189	17	more	more	ADV
fsr-3913	189	18	prudent	prudent	ADJ
fsr-3913	189	19	to	to	PART
fsr-3913	189	20	maximize	maximize	VERB
fsr-3913	189	21	funding	funding	NOUN
fsr-3913	189	22	of	of	ADP
fsr-3913	189	23	a	a	DET
fsr-3913	189	24	qualified	qualified	ADJ
fsr-3913	189	25	retirement	retirement	NOUN
fsr-3913	189	26	plan	plan	NOUN
fsr-3913	189	27	,	,	PUNCT
fsr-3913	189	28	such	such	ADJ
fsr-3913	189	29	as	as	ADP
fsr-3913	189	30	a	a	DET
fsr-3913	189	31	401(k	401(k	PROPN
fsr-3913	189	32	)	)	PUNCT
fsr-3913	189	33	plan	plan	NOUN
fsr-3913	189	34	,	,	PUNCT
fsr-3913	189	35	simple	simple	ADJ
fsr-3913	189	36	ira	ira	PROPN
fsr-3913	189	37	,	,	PUNCT
fsr-3913	189	38	or	or	CCONJ
fsr-3913	189	39	roth	roth	PROPN
fsr-3913	189	40	ira	ira	PROPN
fsr-3913	189	41	before	before	ADP
fsr-3913	189	42	using	use	VERB
fsr-3913	189	43	an	an	DET
fsr-3913	189	44	msa	msa	PROPN
fsr-3913	189	45	for	for	ADP
fsr-3913	189	46	retirement	retirement	NOUN
fsr-3913	189	47	purposes	purpose	NOUN
fsr-3913	189	48	.	.	PUNCT
fsr-3913	190	1	however	however	ADV
fsr-3913	190	2	,	,	PUNCT
fsr-3913	190	3	there	there	PRON
fsr-3913	190	4	are	be	VERB
fsr-3913	190	5	feasible	feasible	ADJ
fsr-3913	190	6	scenarios	scenario	NOUN
fsr-3913	190	7	where	where	SCONJ
fsr-3913	190	8	an	an	DET
fsr-3913	190	9	msa	msa	PROPN
fsr-3913	190	10	would	would	AUX
fsr-3913	190	11	be	be	AUX
fsr-3913	190	12	attractive	attractive	ADJ
fsr-3913	190	13	as	as	ADP
fsr-3913	190	14	an	an	DET
fsr-3913	190	15	alternative	alternative	ADJ
fsr-3913	190	16	or	or	CCONJ
fsr-3913	190	17	supplemental	supplemental	ADJ
fsr-3913	190	18	savings	saving	NOUN
fsr-3913	190	19	vehicle	vehicle	NOUN
fsr-3913	190	20	.	.	PUNCT
fsr-3913	191	1	there	there	PRON
fsr-3913	191	2	are	be	VERB
fsr-3913	191	3	those	those	PRON
fsr-3913	191	4	who	who	PRON
fsr-3913	191	5	have	have	AUX
fsr-3913	191	6	already	already	ADV
fsr-3913	191	7	contributed	contribute	VERB
fsr-3913	191	8	the	the	DET
fsr-3913	191	9	maximum	maximum	ADJ
fsr-3913	191	10	allowable	allowable	ADJ
fsr-3913	191	11	to	to	ADP
fsr-3913	191	12	existing	exist	VERB
fsr-3913	191	13	retirement	retirement	NOUN
fsr-3913	191	14	plans	plan	NOUN
fsr-3913	191	15	,	,	PUNCT
fsr-3913	191	16	yet	yet	ADV
fsr-3913	191	17	have	have	VERB
fsr-3913	191	18	sufficient	sufficient	ADJ
fsr-3913	191	19	compensation	compensation	NOUN
fsr-3913	191	20	to	to	PART
fsr-3913	191	21	fund	fund	VERB
fsr-3913	191	22	an	an	DET
fsr-3913	191	23	additional	additional	ADJ
fsr-3913	191	24	taxadvantaged	taxadvantage	VERB
fsr-3913	191	25	opportunity	opportunity	NOUN
fsr-3913	191	26	.	.	PUNCT
fsr-3913	192	1	these	these	DET
fsr-3913	192	2	individuals	individual	NOUN
fsr-3913	192	3	,	,	PUNCT
fsr-3913	192	4	if	if	SCONJ
fsr-3913	192	5	they	they	PRON
fsr-3913	192	6	qualify	qualify	VERB
fsr-3913	192	7	,	,	PUNCT
fsr-3913	192	8	would	would	AUX
fsr-3913	192	9	find	find	VERB
fsr-3913	192	10	the	the	DET
fsr-3913	192	11	medical	medical	ADJ
fsr-3913	192	12	savings	saving	NOUN
fsr-3913	192	13	account	account	NOUN
fsr-3913	192	14	to	to	PART
fsr-3913	192	15	be	be	AUX
fsr-3913	192	16	an	an	DET
fsr-3913	192	17	attractive	attractive	ADJ
fsr-3913	192	18	tool	tool	NOUN
fsr-3913	192	19	for	for	ADP
fsr-3913	192	20	supplementing	supplement	VERB
fsr-3913	192	21	their	their	PRON
fsr-3913	192	22	savings	saving	NOUN
fsr-3913	192	23	.	.	PUNCT
fsr-3913	193	1	also	also	ADV
fsr-3913	193	2	,	,	PUNCT
fsr-3913	193	3	some	some	PRON
fsr-3913	193	4	may	may	AUX
fsr-3913	193	5	view	view	VERB
fsr-3913	193	6	msas	msa	NOUN
fsr-3913	193	7	as	as	ADP
fsr-3913	193	8	a	a	DET
fsr-3913	193	9	prime	prime	ADJ
fsr-3913	193	10	way	way	NOUN
fsr-3913	193	11	to	to	PART
fsr-3913	193	12	build	build	VERB
fsr-3913	193	13	up	up	ADP
fsr-3913	193	14	a	a	DET
fsr-3913	193	15	tax	tax	NOUN
fsr-3913	193	16	-	-	PUNCT
fsr-3913	193	17	deferred	defer	VERB
fsr-3913	193	18	nest	nest	NOUN
fsr-3913	193	19	egg	egg	NOUN
fsr-3913	193	20	without	without	ADP
fsr-3913	193	21	bumping	bump	VERB
fsr-3913	193	22	up	up	ADP
fsr-3913	193	23	against	against	ADP
fsr-3913	193	24	section	section	NOUN
fsr-3913	193	25	415	415	NUM
fsr-3913	193	26	(	(	PUNCT
fsr-3913	193	27	pension	pension	NOUN
fsr-3913	193	28	)	)	PUNCT
fsr-3913	193	29	limits	limit	NOUN
fsr-3913	193	30	.	.	PUNCT
fsr-3913	194	1	a	a	DET
fsr-3913	194	2	second	second	ADJ
fsr-3913	194	3	scenario	scenario	NOUN
fsr-3913	194	4	involves	involve	VERB
fsr-3913	194	5	the	the	DET
fsr-3913	194	6	individual	individual	NOUN
fsr-3913	194	7	contemplating	contemplate	VERB
fsr-3913	194	8	the	the	DET
fsr-3913	194	9	risk	risk	NOUN
fsr-3913	194	10	of	of	ADP
fsr-3913	194	11	medical	medical	ADJ
fsr-3913	194	12	expenditures	expenditure	NOUN
fsr-3913	194	13	without	without	ADP
fsr-3913	194	14	other	other	ADJ
fsr-3913	194	15	health	health	NOUN
fsr-3913	194	16	care	care	NOUN
fsr-3913	194	17	coverage	coverage	NOUN
fsr-3913	194	18	and	and	CCONJ
fsr-3913	194	19	with	with	ADP
fsr-3913	194	20	no	no	DET
fsr-3913	194	21	retirement	retirement	NOUN
fsr-3913	194	22	plan	plan	NOUN
fsr-3913	194	23	.	.	PUNCT
fsr-3913	195	1	for	for	ADP
fsr-3913	195	2	that	that	DET
fsr-3913	195	3	person	person	NOUN
fsr-3913	195	4	,	,	PUNCT
fsr-3913	195	5	it	it	PRON
fsr-3913	195	6	may	may	AUX
fsr-3913	195	7	be	be	AUX
fsr-3913	195	8	advisable	advisable	ADJ
fsr-3913	195	9	to	to	PART
fsr-3913	195	10	create	create	VERB
fsr-3913	195	11	and	and	CCONJ
fsr-3913	195	12	fund	fund	VERB
fsr-3913	195	13	the	the	DET
fsr-3913	195	14	msa	msa	PROPN
fsr-3913	195	15	first	first	ADV
fsr-3913	195	16	.	.	PUNCT
fsr-3913	196	1	a	a	DET
fsr-3913	196	2	comparison	comparison	NOUN
fsr-3913	196	3	of	of	ADP
fsr-3913	196	4	the	the	DET
fsr-3913	196	5	msa	msa	PROPN
fsr-3913	196	6	eligible	eligible	PROPN
fsr-3913	196	7	for	for	ADP
fsr-3913	196	8	federal	federal	ADJ
fsr-3913	196	9	tax	tax	NOUN
fsr-3913	196	10	preferences	preference	NOUN
fsr-3913	196	11	and	and	CCONJ
fsr-3913	196	12	the	the	DET
fsr-3913	196	13	roth	roth	PROPN
fsr-3913	196	14	ira	ira	PROPN
fsr-3913	196	15	in	in	ADP
fsr-3913	196	16	their	their	PRON
fsr-3913	196	17	current	current	ADJ
fsr-3913	196	18	formats	format	NOUN
fsr-3913	196	19	,	,	PUNCT
fsr-3913	196	20	respectively	respectively	ADV
fsr-3913	196	21	,	,	PUNCT
fsr-3913	196	22	is	be	AUX
fsr-3913	196	23	presented	present	VERB
fsr-3913	196	24	in	in	ADP
fsr-3913	196	25	the	the	DET
fsr-3913	196	26	next	next	ADJ
fsr-3913	196	27	section	section	NOUN
fsr-3913	196	28	of	of	ADP
fsr-3913	196	29	the	the	DET
fsr-3913	196	30	paper	paper	NOUN
fsr-3913	196	31	.	.	PUNCT
fsr-3913	197	1	5	5	X
fsr-3913	197	2	.	.	NUM
fsr-3913	197	3	msas	msas	PROPN
fsr-3913	197	4	vs.	vs.	ADP
fsr-3913	197	5	roth	roth	PROPN
fsr-3913	197	6	iras	ira	NOUN
fsr-3913	197	7	there	there	PRON
fsr-3913	197	8	are	be	VERB
fsr-3913	197	9	a	a	DET
fsr-3913	197	10	number	number	NOUN
fsr-3913	197	11	of	of	ADP
fsr-3913	197	12	similarities	similarity	NOUN
fsr-3913	197	13	in	in	ADP
fsr-3913	197	14	the	the	DET
fsr-3913	197	15	legislative	legislative	ADJ
fsr-3913	197	16	structure	structure	NOUN
fsr-3913	197	17	of	of	ADP
fsr-3913	197	18	msa	msa	PROPN
fsr-3913	197	19	accounts	account	NOUN
fsr-3913	197	20	and	and	CCONJ
fsr-3913	197	21	roth	roth	NOUN
fsr-3913	197	22	iras	ira	NOUN
fsr-3913	197	23	—	—	PUNCT
fsr-3913	197	24	and	and	CCONJ
fsr-3913	197	25	some	some	DET
fsr-3913	197	26	notable	notable	ADJ
fsr-3913	197	27	distinctions	distinction	NOUN
fsr-3913	197	28	.	.	PUNCT
fsr-3913	198	1	an	an	DET
fsr-3913	198	2	insurance	insurance	NOUN
fsr-3913	198	3	company	company	NOUN
fsr-3913	198	4	or	or	CCONJ
fsr-3913	198	5	bank	bank	NOUN
fsr-3913	198	6	,	,	PUNCT
fsr-3913	198	7	as	as	ADV
fsr-3913	198	8	well	well	ADV
fsr-3913	198	9	as	as	ADP
fsr-3913	198	10	selected	select	VERB
fsr-3913	198	11	other	other	ADJ
fsr-3913	198	12	financial	financial	ADJ
fsr-3913	198	13	institutions	institution	NOUN
fsr-3913	198	14	,	,	PUNCT
fsr-3913	198	15	can	can	AUX
fsr-3913	198	16	be	be	AUX
fsr-3913	198	17	a	a	DET
fsr-3913	198	18	msa	msa	PROPN
fsr-3913	198	19	trustee	trustee	NOUN
fsr-3913	198	20	or	or	CCONJ
fsr-3913	198	21	custodian	custodian	NOUN
fsr-3913	198	22	.	.	PUNCT
fsr-3913	199	1	any	any	DET
fsr-3913	199	2	entity	entity	NOUN
fsr-3913	199	3	already	already	ADV
fsr-3913	199	4	approved	approve	VERB
fsr-3913	199	5	by	by	ADP
fsr-3913	199	6	the	the	DET
fsr-3913	199	7	irs	irs	PROPN
fsr-3913	199	8	as	as	ADP
fsr-3913	199	9	a	a	DET
fsr-3913	199	10	trustee	trustee	NOUN
fsr-3913	199	11	or	or	CCONJ
fsr-3913	199	12	custodian	custodian	NOUN
fsr-3913	199	13	for	for	ADP
fsr-3913	199	14	iras	ira	NOUN
fsr-3913	199	15	is	be	AUX
fsr-3913	199	16	qualified	qualified	ADJ
fsr-3913	199	17	as	as	ADV
fsr-3913	199	18	well	well	ADV
fsr-3913	199	19	.	.	PUNCT
fsr-3913	200	1	5.1	5.1	NUM
fsr-3913	200	2	.	.	PUNCT
fsr-3913	201	1	contributions	contribution	NOUN
fsr-3913	201	2	for	for	ADP
fsr-3913	201	3	roth	roth	PROPN
fsr-3913	201	4	iras	ira	NOUN
fsr-3913	201	5	and	and	CCONJ
fsr-3913	201	6	msas	msa	NOUN
fsr-3913	201	7	,	,	PUNCT
fsr-3913	201	8	individuals	individual	NOUN
fsr-3913	201	9	’	'	PUNCT
fsr-3913	201	10	contributions	contribution	NOUN
fsr-3913	201	11	must	must	AUX
fsr-3913	201	12	generally	generally	ADV
fsr-3913	201	13	be	be	AUX
fsr-3913	201	14	made	make	VERB
fsr-3913	201	15	by	by	ADP
fsr-3913	201	16	april	april	PROPN
fsr-3913	201	17	15	15	NUM
fsr-3913	201	18	of	of	ADP
fsr-3913	201	19	the	the	DET
fsr-3913	201	20	year	year	NOUN
fsr-3913	201	21	following	follow	VERB
fsr-3913	201	22	the	the	DET
fsr-3913	201	23	year	year	NOUN
fsr-3913	201	24	for	for	ADP
fsr-3913	201	25	which	which	PRON
fsr-3913	201	26	the	the	DET
fsr-3913	201	27	contributions	contribution	NOUN
fsr-3913	201	28	are	be	AUX
fsr-3913	201	29	made	make	VERB
fsr-3913	201	30	.	.	PUNCT
fsr-3913	202	1	all	all	DET
fsr-3913	202	2	contributions	contribution	NOUN
fsr-3913	202	3	to	to	ADP
fsr-3913	202	4	the	the	DET
fsr-3913	202	5	msa	msa	PROPN
fsr-3913	202	6	and	and	CCONJ
fsr-3913	202	7	roth	roth	PROPN
fsr-3913	202	8	ira	ira	PROPN
fsr-3913	202	9	must	must	AUX
fsr-3913	202	10	be	be	AUX
fsr-3913	202	11	made	make	VERB
fsr-3913	202	12	in	in	ADP
fsr-3913	202	13	cash	cash	NOUN
fsr-3913	202	14	,	,	PUNCT
fsr-3913	202	15	and	and	CCONJ
fsr-3913	202	16	neither	neither	PRON
fsr-3913	202	17	can	can	AUX
fsr-3913	202	18	be	be	AUX
fsr-3913	202	19	invested	invest	VERB
fsr-3913	202	20	in	in	ADP
fsr-3913	202	21	life	life	NOUN
fsr-3913	202	22	insurance	insurance	NOUN
fsr-3913	202	23	contracts	contract	NOUN
fsr-3913	202	24	.	.	PUNCT
fsr-3913	203	1	the	the	DET
fsr-3913	203	2	maximum	maximum	ADJ
fsr-3913	203	3	contribution	contribution	NOUN
fsr-3913	203	4	allowed	allow	VERB
fsr-3913	203	5	in	in	ADP
fsr-3913	203	6	the	the	DET
fsr-3913	203	7	medical	medical	ADJ
fsr-3913	203	8	savings	saving	NOUN
fsr-3913	203	9	account	account	NOUN
fsr-3913	203	10	for	for	ADP
fsr-3913	203	11	1998	1998	NUM
fsr-3913	203	12	was	be	AUX
fsr-3913	203	13	$	$	SYM
fsr-3913	203	14	3,375.00	3,375.00	NUM
fsr-3913	203	15	for	for	ADP
fsr-3913	203	16	a	a	DET
fsr-3913	203	17	family	family	NOUN
fsr-3913	203	18	and	and	CCONJ
fsr-3913	203	19	$	$	SYM
fsr-3913	203	20	1,462	1,462	NUM
fsr-3913	203	21	for	for	ADP
fsr-3913	203	22	an	an	DET
fsr-3913	203	23	individual	individual	NOUN
fsr-3913	203	24	.	.	PUNCT
fsr-3913	204	1	the	the	DET
fsr-3913	204	2	msa	msa	PROPN
fsr-3913	204	3	contribution	contribution	NOUN
fsr-3913	204	4	may	may	AUX
fsr-3913	204	5	not	not	PART
fsr-3913	204	6	exceed	exceed	VERB
fsr-3913	204	7	compensation	compensation	NOUN
fsr-3913	204	8	.	.	PUNCT
fsr-3913	205	1	beginning	begin	VERB
fsr-3913	205	2	after	after	ADP
fsr-3913	205	3	1998	1998	NUM
fsr-3913	205	4	,	,	PUNCT
fsr-3913	205	5	the	the	DET
fsr-3913	205	6	high	high	ADJ
fsr-3913	205	7	deductible	deductible	ADJ
fsr-3913	205	8	dollar	dollar	NOUN
fsr-3913	205	9	amounts	amount	NOUN
fsr-3913	205	10	are	be	AUX
fsr-3913	205	11	indexed	index	VERB
fsr-3913	205	12	for	for	ADP
fsr-3913	205	13	inflation	inflation	NOUN
fsr-3913	205	14	in	in	ADP
fsr-3913	205	15	$	$	SYM
fsr-3913	205	16	50	50	NUM
fsr-3913	205	17	dollar	dollar	NOUN
fsr-3913	205	18	increments	increment	NOUN
fsr-3913	205	19	based	base	VERB
fsr-3913	205	20	on	on	ADP
fsr-3913	205	21	the	the	DET
fsr-3913	205	22	consumer	consumer	NOUN
fsr-3913	205	23	price	price	NOUN
fsr-3913	205	24	index	index	NOUN
fsr-3913	205	25	.	.	PUNCT
fsr-3913	206	1	the	the	DET
fsr-3913	206	2	actual	actual	ADJ
fsr-3913	206	3	msa	msa	PROPN
fsr-3913	206	4	contribution	contribution	NOUN
fsr-3913	206	5	that	that	PRON
fsr-3913	206	6	can	can	AUX
fsr-3913	206	7	be	be	AUX
fsr-3913	206	8	deducted	deduct	VERB
fsr-3913	206	9	is	be	AUX
fsr-3913	206	10	limited	limit	VERB
fsr-3913	206	11	to	to	ADP
fsr-3913	206	12	1/12	1/12	NUM
fsr-3913	206	13	of	of	ADP
fsr-3913	206	14	the	the	DET
fsr-3913	206	15	annual	annual	ADJ
fsr-3913	206	16	amount	amount	NOUN
fsr-3913	206	17	times	time	NOUN
fsr-3913	206	18	the	the	DET
fsr-3913	206	19	number	number	NOUN
fsr-3913	206	20	of	of	ADP
fsr-3913	206	21	months	month	NOUN
fsr-3913	206	22	an	an	DET
fsr-3913	206	23	individual	individual	NOUN
fsr-3913	206	24	is	be	AUX
fsr-3913	206	25	eligible	eligible	ADJ
fsr-3913	206	26	for	for	ADP
fsr-3913	206	27	msa	msa	PROPN
fsr-3913	206	28	participation	participation	NOUN
fsr-3913	206	29	.	.	PUNCT
fsr-3913	207	1	115j.t	115j.t	X
fsr-3913	207	2	.	.	PUNCT
fsr-3913	207	3	query	query	NOUN
fsr-3913	207	4	/	/	SYM
fsr-3913	207	5	financial	financial	ADJ
fsr-3913	207	6	services	service	NOUN
fsr-3913	207	7	review	review	VERB
fsr-3913	207	8	9	9	NUM
fsr-3913	207	9	(	(	PUNCT
fsr-3913	207	10	2000	2000	NUM
fsr-3913	207	11	)	)	PUNCT
fsr-3913	208	1	107–123	107–123	NUM
fsr-3913	208	2	the	the	DET
fsr-3913	208	3	maximum	maximum	ADJ
fsr-3913	208	4	contribution	contribution	NOUN
fsr-3913	208	5	allowed	allow	VERB
fsr-3913	208	6	in	in	ADP
fsr-3913	208	7	a	a	DET
fsr-3913	208	8	roth	roth	PROPN
fsr-3913	208	9	ira	ira	PROPN
fsr-3913	208	10	is	be	AUX
fsr-3913	208	11	$	$	SYM
fsr-3913	208	12	2,000	2,000	NUM
fsr-3913	208	13	for	for	ADP
fsr-3913	208	14	an	an	DET
fsr-3913	208	15	individual	individual	NOUN
fsr-3913	208	16	.	.	PUNCT
fsr-3913	209	1	a	a	DET
fsr-3913	209	2	working	work	VERB
fsr-3913	209	3	couple	couple	NOUN
fsr-3913	209	4	with	with	ADP
fsr-3913	209	5	earned	earn	VERB
fsr-3913	209	6	income	income	NOUN
fsr-3913	209	7	can	can	AUX
fsr-3913	209	8	contribute	contribute	VERB
fsr-3913	209	9	$	$	SYM
fsr-3913	209	10	2,000	2,000	NUM
fsr-3913	209	11	each	each	PRON
fsr-3913	209	12	into	into	ADP
fsr-3913	209	13	the	the	DET
fsr-3913	209	14	roth	roth	PROPN
fsr-3913	209	15	ira	ira	PROPN
fsr-3913	209	16	.	.	PUNCT
fsr-3913	210	1	a	a	DET
fsr-3913	210	2	nonworking	nonworking	ADJ
fsr-3913	210	3	spouse	spouse	NOUN
fsr-3913	210	4	can	can	AUX
fsr-3913	210	5	also	also	ADV
fsr-3913	210	6	contribute	contribute	VERB
fsr-3913	210	7	up	up	ADP
fsr-3913	210	8	to	to	PART
fsr-3913	210	9	$	$	SYM
fsr-3913	210	10	2,000	2,000	NUM
fsr-3913	210	11	each	each	DET
fsr-3913	210	12	year	year	NOUN
fsr-3913	210	13	.	.	PUNCT
fsr-3913	211	1	the	the	DET
fsr-3913	211	2	total	total	ADJ
fsr-3913	211	3	amount	amount	NOUN
fsr-3913	211	4	of	of	ADP
fsr-3913	211	5	contributions	contribution	NOUN
fsr-3913	211	6	to	to	ADP
fsr-3913	211	7	all	all	DET
fsr-3913	211	8	iras	ira	NOUN
fsr-3913	211	9	(	(	PUNCT
fsr-3913	211	10	both	both	CCONJ
fsr-3913	211	11	traditional	traditional	ADJ
fsr-3913	211	12	and	and	CCONJ
fsr-3913	211	13	roth	roth	NOUN
fsr-3913	211	14	iras	ira	NOUN
fsr-3913	211	15	)	)	PUNCT
fsr-3913	211	16	for	for	ADP
fsr-3913	211	17	any	any	DET
fsr-3913	211	18	taxable	taxable	ADJ
fsr-3913	211	19	year	year	NOUN
fsr-3913	211	20	may	may	AUX
fsr-3913	211	21	not	not	PART
fsr-3913	211	22	exceed	exceed	VERB
fsr-3913	211	23	the	the	DET
fsr-3913	211	24	lesser	less	ADJ
fsr-3913	211	25	of	of	ADP
fsr-3913	211	26	$	$	SYM
fsr-3913	211	27	2,000	2,000	NUM
fsr-3913	211	28	or	or	CCONJ
fsr-3913	211	29	100	100	NUM
fsr-3913	211	30	%	%	NOUN
fsr-3913	211	31	of	of	ADP
fsr-3913	211	32	compensation	compensation	NOUN
fsr-3913	211	33	for	for	ADP
fsr-3913	211	34	the	the	DET
fsr-3913	211	35	taxable	taxable	ADJ
fsr-3913	211	36	year	year	NOUN
fsr-3913	211	37	.	.	PUNCT
fsr-3913	212	1	in	in	ADP
fsr-3913	212	2	addition	addition	NOUN
fsr-3913	212	3	,	,	PUNCT
fsr-3913	212	4	the	the	DET
fsr-3913	212	5	maximum	maximum	ADJ
fsr-3913	212	6	contribution	contribution	NOUN
fsr-3913	212	7	permitted	permit	VERB
fsr-3913	212	8	under	under	ADP
fsr-3913	212	9	a	a	DET
fsr-3913	212	10	roth	roth	PROPN
fsr-3913	212	11	ira	ira	PROPN
fsr-3913	212	12	is	be	AUX
fsr-3913	212	13	phased	phase	VERB
fsr-3913	212	14	-	-	PUNCT
fsr-3913	212	15	out	out	NOUN
fsr-3913	212	16	from	from	ADP
fsr-3913	212	17	$	$	SYM
fsr-3913	212	18	2,000	2,000	NUM
fsr-3913	212	19	to	to	PART
fsr-3913	212	20	$	$	SYM
fsr-3913	212	21	0	0	NUM
fsr-3913	212	22	for	for	ADP
fsr-3913	212	23	individuals	individual	NOUN
fsr-3913	212	24	earning	earn	VERB
fsr-3913	212	25	above	above	ADP
fsr-3913	212	26	a	a	DET
fsr-3913	212	27	certain	certain	ADJ
fsr-3913	212	28	level	level	NOUN
fsr-3913	212	29	of	of	ADP
fsr-3913	212	30	adjusted	adjust	VERB
fsr-3913	212	31	gross	gross	ADJ
fsr-3913	212	32	income	income	NOUN
fsr-3913	212	33	.	.	PUNCT
fsr-3913	213	1	in-90	in-90	NOUN
fsr-3913	213	2	msa	msa	PROPN
fsr-3913	213	3	contributions	contribution	NOUN
fsr-3913	213	4	can	can	AUX
fsr-3913	213	5	be	be	AUX
fsr-3913	213	6	made	make	VERB
fsr-3913	213	7	by	by	ADP
fsr-3913	213	8	the	the	DET
fsr-3913	213	9	employer	employer	NOUN
fsr-3913	213	10	or	or	CCONJ
fsr-3913	213	11	the	the	DET
fsr-3913	213	12	employee	employee	NOUN
fsr-3913	213	13	,	,	PUNCT
fsr-3913	213	14	but	but	CCONJ
fsr-3913	213	15	not	not	PART
fsr-3913	213	16	both	both	PRON
fsr-3913	213	17	in	in	ADP
fsr-3913	213	18	the	the	DET
fsr-3913	213	19	same	same	ADJ
fsr-3913	213	20	year	year	NOUN
fsr-3913	213	21	.	.	PUNCT
fsr-3913	214	1	contributions	contribution	NOUN
fsr-3913	214	2	made	make	VERB
fsr-3913	214	3	by	by	ADP
fsr-3913	214	4	the	the	DET
fsr-3913	214	5	employer	employer	NOUN
fsr-3913	214	6	,	,	PUNCT
fsr-3913	214	7	within	within	ADP
fsr-3913	214	8	limits	limit	NOUN
fsr-3913	214	9	,	,	PUNCT
fsr-3913	214	10	are	be	AUX
fsr-3913	214	11	excluded	exclude	VERB
fsr-3913	214	12	from	from	ADP
fsr-3913	214	13	the	the	DET
fsr-3913	214	14	employee	employee	NOUN
fsr-3913	214	15	’s	’s	PART
fsr-3913	214	16	compensation	compensation	NOUN
fsr-3913	214	17	.	.	PUNCT
fsr-3913	215	1	contributions	contribution	NOUN
fsr-3913	215	2	made	make	VERB
fsr-3913	215	3	by	by	ADP
fsr-3913	215	4	individuals	individual	NOUN
fsr-3913	215	5	,	,	PUNCT
fsr-3913	215	6	with	with	ADP
fsr-3913	215	7	limitations	limitation	NOUN
fsr-3913	215	8	,	,	PUNCT
fsr-3913	215	9	are	be	AUX
fsr-3913	215	10	deductions	deduction	NOUN
fsr-3913	215	11	from	from	ADP
fsr-3913	215	12	adjusted	adjust	VERB
fsr-3913	215	13	gross	gross	ADJ
fsr-3913	215	14	income	income	NOUN
fsr-3913	215	15	.	.	PUNCT
fsr-3913	216	1	roth	roth	PROPN
fsr-3913	216	2	ira	ira	PROPN
fsr-3913	216	3	contributions	contribution	NOUN
fsr-3913	216	4	are	be	AUX
fsr-3913	216	5	funded	fund	VERB
fsr-3913	216	6	entirely	entirely	ADV
fsr-3913	216	7	by	by	ADP
fsr-3913	216	8	the	the	DET
fsr-3913	216	9	employee	employee	NOUN
fsr-3913	216	10	and	and	CCONJ
fsr-3913	216	11	are	be	AUX
fsr-3913	216	12	not	not	PART
fsr-3913	216	13	tax	tax	NOUN
fsr-3913	216	14	deductible	deductible	ADJ
fsr-3913	216	15	.	.	PUNCT
fsr-3913	217	1	unlike	unlike	ADP
fsr-3913	217	2	regular	regular	ADJ
fsr-3913	217	3	iras	ira	NOUN
fsr-3913	217	4	,	,	PUNCT
fsr-3913	217	5	which	which	PRON
fsr-3913	217	6	do	do	AUX
fsr-3913	217	7	not	not	PART
fsr-3913	217	8	allow	allow	VERB
fsr-3913	217	9	contributions	contribution	NOUN
fsr-3913	217	10	after	after	ADP
fsr-3913	217	11	age	age	NOUN
fsr-3913	217	12	701⁄2	701⁄2	NOUN
fsr-3913	217	13	,	,	PUNCT
fsr-3913	217	14	the	the	DET
fsr-3913	217	15	msa	msa	PROPN
fsr-3913	217	16	and	and	CCONJ
fsr-3913	217	17	roth	roth	PROPN
fsr-3913	217	18	ira	ira	PROPN
fsr-3913	217	19	do	do	AUX
fsr-3913	217	20	not	not	PART
fsr-3913	217	21	put	put	VERB
fsr-3913	217	22	a	a	DET
fsr-3913	217	23	maximum	maximum	ADJ
fsr-3913	217	24	age	age	NOUN
fsr-3913	217	25	on	on	ADP
fsr-3913	217	26	allowable	allowable	ADJ
fsr-3913	217	27	contributions	contribution	NOUN
fsr-3913	217	28	.	.	PUNCT
fsr-3913	218	1	an	an	DET
fsr-3913	218	2	excess	excess	ADJ
fsr-3913	218	3	contribution	contribution	NOUN
fsr-3913	218	4	to	to	ADP
fsr-3913	218	5	an	an	DET
fsr-3913	218	6	msa	msa	PROPN
fsr-3913	218	7	occurs	occur	VERB
fsr-3913	218	8	when	when	SCONJ
fsr-3913	218	9	the	the	DET
fsr-3913	218	10	contributions	contribution	NOUN
fsr-3913	218	11	exceed	exceed	VERB
fsr-3913	218	12	the	the	DET
fsr-3913	218	13	deductible	deductible	ADJ
fsr-3913	218	14	limits	limit	NOUN
fsr-3913	218	15	or	or	CCONJ
fsr-3913	218	16	are	be	AUX
fsr-3913	218	17	made	make	VERB
fsr-3913	218	18	for	for	ADP
fsr-3913	218	19	an	an	DET
fsr-3913	218	20	ineligible	ineligible	ADJ
fsr-3913	218	21	person	person	NOUN
fsr-3913	218	22	.	.	PUNCT
fsr-3913	219	1	any	any	DET
fsr-3913	219	2	excess	excess	ADJ
fsr-3913	219	3	contribution	contribution	NOUN
fsr-3913	219	4	made	make	VERB
fsr-3913	219	5	by	by	ADP
fsr-3913	219	6	the	the	DET
fsr-3913	219	7	employer	employer	NOUN
fsr-3913	219	8	is	be	AUX
fsr-3913	219	9	included	include	VERB
fsr-3913	219	10	in	in	ADP
fsr-3913	219	11	the	the	DET
fsr-3913	219	12	employee	employee	NOUN
fsr-3913	219	13	’s	’s	PART
fsr-3913	219	14	gross	gross	ADJ
fsr-3913	219	15	income	income	NOUN
fsr-3913	219	16	,	,	PUNCT
fsr-3913	219	17	and	and	CCONJ
fsr-3913	219	18	the	the	DET
fsr-3913	219	19	account	account	NOUN
fsr-3913	219	20	holder	holder	NOUN
fsr-3913	219	21	is	be	AUX
fsr-3913	219	22	subject	subject	ADJ
fsr-3913	219	23	to	to	ADP
fsr-3913	219	24	a	a	DET
fsr-3913	219	25	6	6	NUM
fsr-3913	219	26	%	%	NOUN
fsr-3913	219	27	excise	excise	NOUN
fsr-3913	219	28	tax	tax	NOUN
fsr-3913	219	29	on	on	ADP
fsr-3913	219	30	excess	excess	ADJ
fsr-3913	219	31	contributions	contribution	NOUN
fsr-3913	219	32	for	for	ADP
fsr-3913	219	33	each	each	DET
fsr-3913	219	34	year	year	NOUN
fsr-3913	219	35	they	they	PRON
fsr-3913	219	36	are	be	AUX
fsr-3913	219	37	in	in	ADP
fsr-3913	219	38	an	an	DET
fsr-3913	219	39	account	account	NOUN
fsr-3913	219	40	.	.	PUNCT
fsr-3913	220	1	if	if	SCONJ
fsr-3913	220	2	the	the	DET
fsr-3913	220	3	excess	excess	ADJ
fsr-3913	220	4	contributions	contribution	NOUN
fsr-3913	220	5	are	be	AUX
fsr-3913	220	6	removed	remove	VERB
fsr-3913	220	7	prior	prior	ADV
fsr-3913	220	8	to	to	ADP
fsr-3913	220	9	the	the	DET
fsr-3913	220	10	last	last	ADJ
fsr-3913	220	11	day	day	NOUN
fsr-3913	220	12	prescribed	prescribe	VERB
fsr-3913	220	13	by	by	ADP
fsr-3913	220	14	law	law	NOUN
fsr-3913	220	15	for	for	ADP
fsr-3913	220	16	filing	file	VERB
fsr-3913	220	17	an	an	DET
fsr-3913	220	18	income	income	NOUN
fsr-3913	220	19	tax	tax	NOUN
fsr-3913	220	20	return	return	NOUN
fsr-3913	220	21	,	,	PUNCT
fsr-3913	220	22	the	the	DET
fsr-3913	220	23	excise	excise	NOUN
fsr-3913	220	24	tax	tax	NOUN
fsr-3913	220	25	can	can	AUX
fsr-3913	220	26	be	be	AUX
fsr-3913	220	27	avoided	avoid	VERB
fsr-3913	220	28	.	.	PUNCT
fsr-3913	221	1	the	the	DET
fsr-3913	221	2	treatment	treatment	NOUN
fsr-3913	221	3	of	of	ADP
fsr-3913	221	4	excess	excess	ADJ
fsr-3913	221	5	contributions	contribution	NOUN
fsr-3913	221	6	to	to	ADP
fsr-3913	221	7	a	a	DET
fsr-3913	221	8	roth	roth	PROPN
fsr-3913	221	9	ira	ira	PROPN
fsr-3913	221	10	is	be	AUX
fsr-3913	221	11	essentially	essentially	ADV
fsr-3913	221	12	the	the	DET
fsr-3913	221	13	same	same	ADJ
fsr-3913	221	14	as	as	ADP
fsr-3913	221	15	the	the	DET
fsr-3913	221	16	msa	msa	PROPN
fsr-3913	221	17	.	.	PROPN
fsr-3913	222	1	5.2	5.2	NUM
fsr-3913	222	2	.	.	PUNCT
fsr-3913	223	1	withdrawals	withdrawal	NOUN
fsr-3913	223	2	regular	regular	ADJ
fsr-3913	223	3	iras	ira	NOUN
fsr-3913	223	4	require	require	VERB
fsr-3913	223	5	withdrawals	withdrawal	NOUN
fsr-3913	223	6	to	to	PART
fsr-3913	223	7	begin	begin	VERB
fsr-3913	223	8	on	on	ADP
fsr-3913	223	9	the	the	DET
fsr-3913	223	10	account	account	NOUN
fsr-3913	223	11	no	no	ADV
fsr-3913	223	12	later	later	ADV
fsr-3913	223	13	than	than	ADP
fsr-3913	223	14	age	age	NOUN
fsr-3913	223	15	701⁄2	701⁄2	NOUN
fsr-3913	223	16	.	.	PUNCT
fsr-3913	224	1	there	there	PRON
fsr-3913	224	2	is	be	VERB
fsr-3913	224	3	no	no	DET
fsr-3913	224	4	such	such	ADJ
fsr-3913	224	5	requirement	requirement	NOUN
fsr-3913	224	6	with	with	ADP
fsr-3913	224	7	msas	msa	NOUN
fsr-3913	224	8	or	or	CCONJ
fsr-3913	224	9	roth	roth	NOUN
fsr-3913	224	10	-	-	PUNCT
fsr-3913	224	11	iras	ira	NOUN
fsr-3913	224	12	.	.	PUNCT
fsr-3913	225	1	qualified	qualified	ADJ
fsr-3913	225	2	medical	medical	ADJ
fsr-3913	225	3	withdrawals	withdrawal	NOUN
fsr-3913	225	4	are	be	AUX
fsr-3913	225	5	permitted	permit	VERB
fsr-3913	225	6	tax	tax	NOUN
fsr-3913	225	7	free	free	ADJ
fsr-3913	225	8	in	in	ADP
fsr-3913	225	9	msas	msa	NOUN
fsr-3913	225	10	for	for	ADP
fsr-3913	225	11	a	a	DET
fsr-3913	225	12	wide	wide	ADJ
fsr-3913	225	13	range	range	NOUN
fsr-3913	225	14	of	of	ADP
fsr-3913	225	15	medical	medical	ADJ
fsr-3913	225	16	expenses	expense	NOUN
fsr-3913	225	17	.	.	PUNCT
fsr-3913	226	1	qualified	qualified	ADJ
fsr-3913	226	2	expenses	expense	NOUN
fsr-3913	226	3	are	be	AUX
fsr-3913	226	4	anything	anything	PRON
fsr-3913	226	5	the	the	DET
fsr-3913	226	6	internal	internal	ADJ
fsr-3913	226	7	revenue	revenue	NOUN
fsr-3913	226	8	service	service	NOUN
fsr-3913	226	9	allows	allow	VERB
fsr-3913	226	10	for	for	ADP
fsr-3913	226	11	a	a	DET
fsr-3913	226	12	medical	medical	ADJ
fsr-3913	226	13	tax	tax	NOUN
fsr-3913	226	14	deduction	deduction	NOUN
fsr-3913	226	15	.	.	PUNCT
fsr-3913	227	1	in	in	ADP
fsr-3913	227	2	addition	addition	NOUN
fsr-3913	227	3	,	,	PUNCT
fsr-3913	227	4	premiums	premium	NOUN
fsr-3913	227	5	for	for	ADP
fsr-3913	227	6	cobra	cobra	NOUN
fsr-3913	227	7	continuation	continuation	NOUN
fsr-3913	227	8	coverage	coverage	NOUN
fsr-3913	227	9	,	,	PUNCT
fsr-3913	227	10	long	long	ADJ
fsr-3913	227	11	-	-	PUNCT
fsr-3913	227	12	term	term	NOUN
fsr-3913	227	13	care	care	NOUN
fsr-3913	227	14	insurance	insurance	NOUN
fsr-3913	227	15	or	or	CCONJ
fsr-3913	227	16	services	service	NOUN
fsr-3913	227	17	,	,	PUNCT
fsr-3913	227	18	and	and	CCONJ
fsr-3913	227	19	premiums	premium	NOUN
fsr-3913	227	20	for	for	ADP
fsr-3913	227	21	health	health	NOUN
fsr-3913	227	22	insurance	insurance	NOUN
fsr-3913	227	23	coverage	coverage	NOUN
fsr-3913	227	24	while	while	SCONJ
fsr-3913	227	25	receiving	receive	VERB
fsr-3913	227	26	unemployment	unemployment	NOUN
fsr-3913	227	27	compensation	compensation	NOUN
fsr-3913	227	28	are	be	AUX
fsr-3913	227	29	also	also	ADV
fsr-3913	227	30	permitted	permit	VERB
fsr-3913	227	31	tax	tax	NOUN
fsr-3913	227	32	free	free	ADJ
fsr-3913	227	33	.	.	PUNCT
fsr-3913	228	1	nonqualified	nonqualified	ADJ
fsr-3913	228	2	withdrawals	withdrawal	NOUN
fsr-3913	228	3	before	before	ADP
fsr-3913	228	4	age	age	NOUN
fsr-3913	228	5	65	65	NUM
fsr-3913	228	6	are	be	AUX
fsr-3913	228	7	subject	subject	ADJ
fsr-3913	228	8	to	to	ADP
fsr-3913	228	9	a	a	DET
fsr-3913	228	10	15	15	NUM
fsr-3913	228	11	%	%	NOUN
fsr-3913	228	12	penalty	penalty	NOUN
fsr-3913	228	13	and	and	CCONJ
fsr-3913	228	14	are	be	AUX
fsr-3913	228	15	included	include	VERB
fsr-3913	228	16	in	in	ADP
fsr-3913	228	17	gross	gross	ADJ
fsr-3913	228	18	income	income	NOUN
fsr-3913	228	19	for	for	ADP
fsr-3913	228	20	taxation	taxation	NOUN
fsr-3913	228	21	purposes	purpose	NOUN
fsr-3913	228	22	.	.	PUNCT
fsr-3913	229	1	when	when	SCONJ
fsr-3913	229	2	the	the	DET
fsr-3913	229	3	insured	insure	VERB
fsr-3913	229	4	msa	msa	PROPN
fsr-3913	229	5	account	account	NOUN
fsr-3913	229	6	holder	holder	NOUN
fsr-3913	229	7	reaches	reach	VERB
fsr-3913	229	8	65	65	NUM
fsr-3913	229	9	years	year	NOUN
fsr-3913	229	10	of	of	ADP
fsr-3913	229	11	age	age	NOUN
fsr-3913	229	12	,	,	PUNCT
fsr-3913	229	13	withdrawals	withdrawal	NOUN
fsr-3913	229	14	can	can	AUX
fsr-3913	229	15	be	be	AUX
fsr-3913	229	16	made	make	VERB
fsr-3913	229	17	with	with	ADP
fsr-3913	229	18	no	no	DET
fsr-3913	229	19	penalty	penalty	NOUN
fsr-3913	229	20	.	.	PUNCT
fsr-3913	230	1	any	any	DET
fsr-3913	230	2	withdrawal	withdrawal	NOUN
fsr-3913	230	3	from	from	ADP
fsr-3913	230	4	the	the	DET
fsr-3913	230	5	roth	roth	PROPN
fsr-3913	230	6	ira	ira	PROPN
fsr-3913	230	7	that	that	PRON
fsr-3913	230	8	is	be	AUX
fsr-3913	230	9	not	not	PART
fsr-3913	230	10	a	a	DET
fsr-3913	230	11	qualified	qualified	ADJ
fsr-3913	230	12	distribution	distribution	NOUN
fsr-3913	230	13	is	be	AUX
fsr-3913	230	14	first	first	ADV
fsr-3913	230	15	considered	consider	VERB
fsr-3913	230	16	a	a	DET
fsr-3913	230	17	taxand	taxand	NOUN
fsr-3913	230	18	penalty	penalty	NOUN
fsr-3913	230	19	-	-	PUNCT
fsr-3913	230	20	free	free	ADJ
fsr-3913	230	21	distribution	distribution	NOUN
fsr-3913	230	22	of	of	ADP
fsr-3913	230	23	contributions	contribution	NOUN
fsr-3913	230	24	.	.	PUNCT
fsr-3913	231	1	once	once	ADV
fsr-3913	231	2	an	an	DET
fsr-3913	231	3	amount	amount	NOUN
fsr-3913	231	4	equaling	equal	VERB
fsr-3913	231	5	the	the	DET
fsr-3913	231	6	cumulative	cumulative	ADJ
fsr-3913	231	7	contributions	contribution	NOUN
fsr-3913	231	8	to	to	ADP
fsr-3913	231	9	the	the	DET
fsr-3913	231	10	roth	roth	NOUN
fsr-3913	231	11	has	have	AUX
fsr-3913	231	12	been	be	AUX
fsr-3913	231	13	recovered	recover	VERB
fsr-3913	231	14	tax	tax	NOUN
fsr-3913	231	15	-	-	PUNCT
fsr-3913	231	16	free	free	ADJ
fsr-3913	231	17	,	,	PUNCT
fsr-3913	231	18	all	all	DET
fsr-3913	231	19	further	further	ADJ
fsr-3913	231	20	distributions	distribution	NOUN
fsr-3913	231	21	that	that	PRON
fsr-3913	231	22	are	be	AUX
fsr-3913	231	23	not	not	PART
fsr-3913	231	24	qualified	qualified	ADJ
fsr-3913	231	25	will	will	AUX
fsr-3913	231	26	be	be	AUX
fsr-3913	231	27	subject	subject	ADJ
fsr-3913	231	28	to	to	ADP
fsr-3913	231	29	ordinary	ordinary	ADJ
fsr-3913	231	30	income	income	NOUN
fsr-3913	231	31	tax	tax	NOUN
fsr-3913	231	32	.	.	PUNCT
fsr-3913	232	1	a	a	DET
fsr-3913	232	2	10	10	NUM
fsr-3913	232	3	%	%	NOUN
fsr-3913	232	4	penalty	penalty	NOUN
fsr-3913	232	5	tax	tax	NOUN
fsr-3913	232	6	is	be	AUX
fsr-3913	232	7	also	also	ADV
fsr-3913	232	8	assessed	assess	VERB
fsr-3913	232	9	if	if	SCONJ
fsr-3913	232	10	the	the	DET
fsr-3913	232	11	owner	owner	NOUN
fsr-3913	232	12	is	be	AUX
fsr-3913	232	13	not	not	PART
fsr-3913	232	14	at	at	ADV
fsr-3913	232	15	least	least	ADJ
fsr-3913	232	16	591⁄2	591⁄2	NUM
fsr-3913	232	17	years	year	NOUN
fsr-3913	232	18	old	old	ADJ
fsr-3913	232	19	.	.	PUNCT
fsr-3913	233	1	a	a	DET
fsr-3913	233	2	qualified	qualified	ADJ
fsr-3913	233	3	distribution	distribution	NOUN
fsr-3913	233	4	from	from	ADP
fsr-3913	233	5	a	a	DET
fsr-3913	233	6	roth	roth	PROPN
fsr-3913	233	7	ira	ira	PROPN
fsr-3913	233	8	is	be	AUX
fsr-3913	233	9	both	both	PRON
fsr-3913	233	10	(	(	PUNCT
fsr-3913	233	11	1	1	X
fsr-3913	233	12	)	)	PUNCT
fsr-3913	233	13	made	make	VERB
fsr-3913	233	14	after	after	ADP
fsr-3913	233	15	a	a	DET
fsr-3913	233	16	five	five	NUM
fsr-3913	233	17	-	-	PUNCT
fsr-3913	233	18	year	year	NOUN
fsr-3913	233	19	holding	hold	VERB
fsr-3913	233	20	periodand	periodand	NOUN
fsr-3913	233	21	(	(	PUNCT
fsr-3913	233	22	2	2	NUM
fsr-3913	233	23	)	)	PUNCT
fsr-3913	233	24	described	describe	VERB
fsr-3913	233	25	by	by	ADP
fsr-3913	233	26	any	any	DET
fsr-3913	233	27	one	one	NUM
fsr-3913	233	28	of	of	ADP
fsr-3913	233	29	the	the	DET
fsr-3913	233	30	following	following	NOUN
fsr-3913	233	31	:	:	PUNCT
fsr-3913	233	32	(	(	PUNCT
fsr-3913	233	33	1	1	X
fsr-3913	233	34	)	)	PUNCT
fsr-3913	233	35	made	make	VERB
fsr-3913	233	36	on	on	ADP
fsr-3913	233	37	or	or	CCONJ
fsr-3913	233	38	after	after	ADP
fsr-3913	233	39	the	the	DET
fsr-3913	233	40	date	date	NOUN
fsr-3913	233	41	the	the	DET
fsr-3913	233	42	account	account	NOUN
fsr-3913	233	43	holder	holder	NOUN
fsr-3913	233	44	reaches	reach	VERB
fsr-3913	233	45	age	age	NOUN
fsr-3913	233	46	591⁄2	591⁄2	NOUN
fsr-3913	233	47	;	;	PUNCT
fsr-3913	233	48	(	(	PUNCT
fsr-3913	233	49	2	2	X
fsr-3913	233	50	)	)	PUNCT
fsr-3913	233	51	made	make	VERB
fsr-3913	233	52	to	to	ADP
fsr-3913	233	53	the	the	DET
fsr-3913	233	54	designated	designate	VERB
fsr-3913	233	55	beneficiary	beneficiary	NOUN
fsr-3913	233	56	after	after	ADP
fsr-3913	233	57	the	the	DET
fsr-3913	233	58	account	account	NOUN
fsr-3913	233	59	holder	holder	NOUN
fsr-3913	233	60	’s	’s	PART
fsr-3913	233	61	death	death	NOUN
fsr-3913	233	62	;	;	PUNCT
fsr-3913	233	63	(	(	PUNCT
fsr-3913	233	64	3	3	X
fsr-3913	233	65	)	)	PUNCT
fsr-3913	233	66	made	make	VERB
fsr-3913	233	67	because	because	SCONJ
fsr-3913	233	68	of	of	ADP
fsr-3913	233	69	the	the	DET
fsr-3913	233	70	account	account	NOUN
fsr-3913	233	71	holder	holder	NOUN
fsr-3913	233	72	’s	’s	PART
fsr-3913	233	73	permanent	permanent	ADJ
fsr-3913	233	74	disability	disability	NOUN
fsr-3913	233	75	;	;	PUNCT
fsr-3913	233	76	(	(	PUNCT
fsr-3913	233	77	4	4	X
fsr-3913	233	78	)	)	PUNCT
fsr-3913	233	79	a	a	DET
fsr-3913	233	80	“	"	PUNCT
fsr-3913	233	81	qualified	qualified	ADJ
fsr-3913	233	82	first	first	ADJ
fsr-3913	233	83	-	-	PUNCT
fsr-3913	233	84	time	time	NOUN
fsr-3913	233	85	homebuyer	homebuyer	PROPN
fsr-3913	233	86	”	"	PUNCT
fsr-3913	233	87	distribution	distribution	NOUN
fsr-3913	233	88	.	.	PUNCT
fsr-3913	234	1	116	116	NUM
fsr-3913	234	2	j.t	j.t	PROPN
fsr-3913	234	3	.	.	PROPN
fsr-3913	234	4	query	query	PROPN
fsr-3913	234	5	/	/	SYM
fsr-3913	234	6	financial	financial	ADJ
fsr-3913	234	7	services	service	NOUN
fsr-3913	234	8	review	review	VERB
fsr-3913	234	9	9	9	NUM
fsr-3913	234	10	(	(	PUNCT
fsr-3913	234	11	2000	2000	NUM
fsr-3913	234	12	)	)	PUNCT
fsr-3913	234	13	107–123	107–123	NUM
fsr-3913	234	14	5.3	5.3	NUM
fsr-3913	234	15	.	.	PUNCT
fsr-3913	235	1	rollovers	rollover	NOUN
fsr-3913	235	2	/	/	SYM
fsr-3913	235	3	transfers	transfer	NOUN
fsr-3913	235	4	a	a	DET
fsr-3913	235	5	rollover	rollover	NOUN
fsr-3913	235	6	from	from	ADP
fsr-3913	235	7	one	one	NUM
fsr-3913	235	8	msa	msa	NOUN
fsr-3913	235	9	to	to	ADP
fsr-3913	235	10	another	another	PRON
fsr-3913	235	11	will	will	AUX
fsr-3913	235	12	not	not	PART
fsr-3913	235	13	trigger	trigger	VERB
fsr-3913	235	14	income	income	NOUN
fsr-3913	235	15	tax	tax	NOUN
fsr-3913	235	16	or	or	CCONJ
fsr-3913	235	17	penalties	penalty	NOUN
fsr-3913	235	18	if	if	SCONJ
fsr-3913	235	19	made	make	VERB
fsr-3913	235	20	within	within	ADP
fsr-3913	235	21	60	60	NUM
fsr-3913	235	22	days	day	NOUN
fsr-3913	235	23	of	of	ADP
fsr-3913	235	24	distribution	distribution	NOUN
fsr-3913	235	25	.	.	PUNCT
fsr-3913	236	1	also	also	ADV
fsr-3913	236	2	,	,	PUNCT
fsr-3913	236	3	one	one	NUM
fsr-3913	236	4	year	year	NOUN
fsr-3913	236	5	must	must	AUX
fsr-3913	236	6	pass	pass	VERB
fsr-3913	236	7	between	between	ADP
fsr-3913	236	8	tax	tax	NOUN
fsr-3913	236	9	-	-	PUNCT
fsr-3913	236	10	free	free	ADJ
fsr-3913	236	11	rollovers	rollover	NOUN
fsr-3913	236	12	.	.	PUNCT
fsr-3913	237	1	while	while	SCONJ
fsr-3913	237	2	there	there	PRON
fsr-3913	237	3	are	be	VERB
fsr-3913	237	4	a	a	DET
fsr-3913	237	5	number	number	NOUN
fsr-3913	237	6	of	of	ADP
fsr-3913	237	7	restrictions	restriction	NOUN
fsr-3913	237	8	on	on	ADP
fsr-3913	237	9	the	the	DET
fsr-3913	237	10	rollover	rollover	NOUN
fsr-3913	237	11	of	of	ADP
fsr-3913	237	12	a	a	DET
fsr-3913	237	13	traditional	traditional	ADJ
fsr-3913	237	14	ira	ira	PROPN
fsr-3913	237	15	into	into	ADP
fsr-3913	237	16	a	a	DET
fsr-3913	237	17	roth	roth	PROPN
fsr-3913	237	18	ira	ira	PROPN
fsr-3913	237	19	,	,	PUNCT
fsr-3913	237	20	the	the	DET
fsr-3913	237	21	rollover	rollover	NOUN
fsr-3913	237	22	of	of	ADP
fsr-3913	237	23	the	the	DET
fsr-3913	237	24	same	same	ADJ
fsr-3913	237	25	type	type	NOUN
fsr-3913	237	26	of	of	ADP
fsr-3913	237	27	ira	ira	PROPN
fsr-3913	237	28	plans	plan	NOUN
fsr-3913	237	29	operates	operate	VERB
fsr-3913	237	30	under	under	ADP
fsr-3913	237	31	the	the	DET
fsr-3913	237	32	same	same	ADJ
fsr-3913	237	33	basic	basic	ADJ
fsr-3913	237	34	rules	rule	NOUN
fsr-3913	237	35	as	as	ADP
fsr-3913	237	36	msas	msa	NOUN
fsr-3913	237	37	.	.	PUNCT
fsr-3913	238	1	transfers	transfer	NOUN
fsr-3913	238	2	of	of	ADP
fsr-3913	238	3	msa	msa	PROPN
fsr-3913	238	4	accounts	account	NOUN
fsr-3913	238	5	pursuant	pursuant	ADJ
fsr-3913	238	6	to	to	ADP
fsr-3913	238	7	a	a	DET
fsr-3913	238	8	divorce	divorce	NOUN
fsr-3913	238	9	or	or	CCONJ
fsr-3913	238	10	separation	separation	NOUN
fsr-3913	238	11	order	order	NOUN
fsr-3913	238	12	are	be	AUX
fsr-3913	238	13	not	not	PART
fsr-3913	238	14	taxable	taxable	ADJ
fsr-3913	238	15	.	.	PUNCT
fsr-3913	239	1	if	if	SCONJ
fsr-3913	239	2	the	the	DET
fsr-3913	239	3	account	account	NOUN
fsr-3913	239	4	holder	holder	NOUN
fsr-3913	239	5	dies	die	VERB
fsr-3913	239	6	or	or	CCONJ
fsr-3913	239	7	becomes	become	VERB
fsr-3913	239	8	disabled	disabled	ADJ
fsr-3913	239	9	before	before	ADP
fsr-3913	239	10	age	age	NOUN
fsr-3913	239	11	65	65	NUM
fsr-3913	239	12	the	the	DET
fsr-3913	239	13	penalty	penalty	NOUN
fsr-3913	239	14	tax	tax	NOUN
fsr-3913	239	15	does	do	AUX
fsr-3913	239	16	not	not	PART
fsr-3913	239	17	apply	apply	VERB
fsr-3913	239	18	.	.	PUNCT
fsr-3913	240	1	if	if	SCONJ
fsr-3913	240	2	the	the	DET
fsr-3913	240	3	msa	msa	PROPN
fsr-3913	240	4	account	account	PROPN
fsr-3913	240	5	holder	holder	NOUN
fsr-3913	240	6	dies	die	VERB
fsr-3913	240	7	,	,	PUNCT
fsr-3913	240	8	the	the	DET
fsr-3913	240	9	medical	medical	ADJ
fsr-3913	240	10	savings	saving	NOUN
fsr-3913	240	11	account	account	NOUN
fsr-3913	240	12	is	be	AUX
fsr-3913	240	13	included	include	VERB
fsr-3913	240	14	in	in	ADP
fsr-3913	240	15	the	the	DET
fsr-3913	240	16	gross	gross	ADJ
fsr-3913	240	17	estate	estate	NOUN
fsr-3913	240	18	for	for	ADP
fsr-3913	240	19	estate	estate	NOUN
fsr-3913	240	20	tax	tax	NOUN
fsr-3913	240	21	purposes	purpose	NOUN
fsr-3913	240	22	.	.	PUNCT
fsr-3913	241	1	if	if	SCONJ
fsr-3913	241	2	the	the	DET
fsr-3913	241	3	beneficiary	beneficiary	NOUN
fsr-3913	241	4	is	be	AUX
fsr-3913	241	5	the	the	DET
fsr-3913	241	6	surviving	surviving	NOUN
fsr-3913	241	7	spouse	spouse	NOUN
fsr-3913	241	8	,	,	PUNCT
fsr-3913	241	9	the	the	DET
fsr-3913	241	10	msa	msa	PROPN
fsr-3913	241	11	belongs	belong	VERB
fsr-3913	241	12	to	to	ADP
fsr-3913	241	13	the	the	DET
fsr-3913	241	14	spouse	spouse	NOUN
fsr-3913	241	15	and	and	CCONJ
fsr-3913	241	16	he	he	PRON
fsr-3913	241	17	or	or	CCONJ
fsr-3913	241	18	she	she	PRON
fsr-3913	241	19	can	can	AUX
fsr-3913	241	20	deduct	deduct	VERB
fsr-3913	241	21	the	the	DET
fsr-3913	241	22	account	account	NOUN
fsr-3913	241	23	balance	balance	NOUN
fsr-3913	241	24	in	in	ADP
fsr-3913	241	25	determining	determine	VERB
fsr-3913	241	26	the	the	DET
fsr-3913	241	27	account	account	NOUN
fsr-3913	241	28	holder	holder	NOUN
fsr-3913	241	29	’s	’s	PART
fsr-3913	241	30	gross	gross	ADJ
fsr-3913	241	31	estate	estate	NOUN
fsr-3913	241	32	.	.	PUNCT
fsr-3913	242	1	the	the	DET
fsr-3913	242	2	surviving	surviving	NOUN
fsr-3913	242	3	spouse	spouse	NOUN
fsr-3913	242	4	is	be	AUX
fsr-3913	242	5	then	then	ADV
fsr-3913	242	6	allowed	allow	VERB
fsr-3913	242	7	to	to	PART
fsr-3913	242	8	use	use	VERB
fsr-3913	242	9	the	the	DET
fsr-3913	242	10	msa	msa	PROPN
fsr-3913	242	11	for	for	ADP
fsr-3913	242	12	his	his	PRON
fsr-3913	242	13	or	or	CCONJ
fsr-3913	242	14	her	her	PRON
fsr-3913	242	15	own	own	ADJ
fsr-3913	242	16	medical	medical	ADJ
fsr-3913	242	17	expenses	expense	NOUN
fsr-3913	242	18	.	.	PUNCT
fsr-3913	243	1	if	if	SCONJ
fsr-3913	243	2	the	the	DET
fsr-3913	243	3	beneficiary	beneficiary	NOUN
fsr-3913	243	4	is	be	AUX
fsr-3913	243	5	anyone	anyone	PRON
fsr-3913	243	6	other	other	ADJ
fsr-3913	243	7	than	than	ADP
fsr-3913	243	8	the	the	DET
fsr-3913	243	9	spouse	spouse	NOUN
fsr-3913	243	10	,	,	PUNCT
fsr-3913	243	11	or	or	CCONJ
fsr-3913	243	12	there	there	PRON
fsr-3913	243	13	is	be	VERB
fsr-3913	243	14	no	no	DET
fsr-3913	243	15	beneficiary	beneficiary	NOUN
fsr-3913	243	16	,	,	PUNCT
fsr-3913	243	17	the	the	DET
fsr-3913	243	18	msa	msa	PROPN
fsr-3913	243	19	ceases	cease	VERB
fsr-3913	243	20	to	to	PART
fsr-3913	243	21	exist	exist	VERB
fsr-3913	243	22	,	,	PUNCT
fsr-3913	243	23	and	and	CCONJ
fsr-3913	243	24	the	the	DET
fsr-3913	243	25	beneficiary	beneficiary	NOUN
fsr-3913	243	26	is	be	AUX
fsr-3913	243	27	required	require	VERB
fsr-3913	243	28	to	to	PART
fsr-3913	243	29	include	include	VERB
fsr-3913	243	30	the	the	DET
fsr-3913	243	31	fair	fair	ADJ
fsr-3913	243	32	market	market	NOUN
fsr-3913	243	33	value	value	NOUN
fsr-3913	243	34	of	of	ADP
fsr-3913	243	35	msa	msa	PROPN
fsr-3913	243	36	assets	asset	NOUN
fsr-3913	243	37	in	in	ADP
fsr-3913	243	38	gross	gross	ADJ
fsr-3913	243	39	income	income	NOUN
fsr-3913	243	40	for	for	ADP
fsr-3913	243	41	the	the	DET
fsr-3913	243	42	taxable	taxable	ADJ
fsr-3913	243	43	year	year	NOUN
fsr-3913	243	44	that	that	PRON
fsr-3913	243	45	includes	include	VERB
fsr-3913	243	46	the	the	DET
fsr-3913	243	47	date	date	NOUN
fsr-3913	243	48	of	of	ADP
fsr-3913	243	49	death	death	NOUN
fsr-3913	243	50	.	.	PUNCT
fsr-3913	244	1	if	if	SCONJ
fsr-3913	244	2	eligible	eligible	ADJ
fsr-3913	244	3	to	to	PART
fsr-3913	244	4	receive	receive	VERB
fsr-3913	244	5	an	an	DET
fsr-3913	244	6	eligible	eligible	ADJ
fsr-3913	244	7	rollover	rollover	NOUN
fsr-3913	244	8	distribution	distribution	NOUN
fsr-3913	244	9	from	from	ADP
fsr-3913	244	10	an	an	DET
fsr-3913	244	11	employer	employer	NOUN
fsr-3913	244	12	’s	’s	PART
fsr-3913	244	13	qualified	qualified	ADJ
fsr-3913	244	14	retirement	retirement	NOUN
fsr-3913	244	15	plan	plan	NOUN
fsr-3913	244	16	resulting	result	VERB
fsr-3913	244	17	from	from	ADP
fsr-3913	244	18	divorce	divorce	NOUN
fsr-3913	244	19	or	or	CCONJ
fsr-3913	244	20	similar	similar	ADJ
fsr-3913	244	21	proceedings	proceeding	NOUN
fsr-3913	244	22	,	,	PUNCT
fsr-3913	244	23	all	all	PRON
fsr-3913	244	24	or	or	CCONJ
fsr-3913	244	25	part	part	NOUN
fsr-3913	244	26	of	of	ADP
fsr-3913	244	27	the	the	DET
fsr-3913	244	28	distribution	distribution	NOUN
fsr-3913	244	29	may	may	AUX
fsr-3913	244	30	be	be	AUX
fsr-3913	244	31	rolled	roll	VERB
fsr-3913	244	32	over	over	ADP
fsr-3913	244	33	to	to	ADP
fsr-3913	244	34	an	an	DET
fsr-3913	244	35	ira	ira	PROPN
fsr-3913	244	36	on	on	ADP
fsr-3913	244	37	a	a	DET
fsr-3913	244	38	tax	tax	NOUN
fsr-3913	244	39	-	-	PUNCT
fsr-3913	244	40	free	free	ADJ
fsr-3913	244	41	basis	basis	NOUN
fsr-3913	244	42	.	.	PUNCT
fsr-3913	245	1	a	a	DET
fsr-3913	245	2	surviving	surviving	NOUN
fsr-3913	245	3	spouse	spouse	NOUN
fsr-3913	245	4	of	of	ADP
fsr-3913	245	5	a	a	DET
fsr-3913	245	6	deceased	deceased	ADJ
fsr-3913	245	7	employee	employee	NOUN
fsr-3913	245	8	may	may	AUX
fsr-3913	245	9	also	also	ADV
fsr-3913	245	10	be	be	AUX
fsr-3913	245	11	permitted	permit	VERB
fsr-3913	245	12	to	to	PART
fsr-3913	245	13	make	make	VERB
fsr-3913	245	14	a	a	DET
fsr-3913	245	15	tax	tax	NOUN
fsr-3913	245	16	-	-	PUNCT
fsr-3913	245	17	free	free	ADJ
fsr-3913	245	18	rollover	rollover	NOUN
fsr-3913	245	19	contribution	contribution	NOUN
fsr-3913	245	20	to	to	ADP
fsr-3913	245	21	a	a	DET
fsr-3913	245	22	traditional	traditional	ADJ
fsr-3913	245	23	ira	ira	PROPN
fsr-3913	245	24	.	.	PROPN
fsr-3913	246	1	5.4	5.4	NUM
fsr-3913	246	2	.	.	PUNCT
fsr-3913	247	1	taxation	taxation	NOUN
fsr-3913	247	2	earnings	earning	NOUN
fsr-3913	247	3	in	in	ADP
fsr-3913	247	4	the	the	DET
fsr-3913	247	5	msa	msa	PROPN
fsr-3913	247	6	fund	fund	PROPN
fsr-3913	247	7	grow	grow	VERB
fsr-3913	247	8	tax	tax	NOUN
fsr-3913	247	9	-	-	PUNCT
fsr-3913	247	10	deferred	defer	VERB
fsr-3913	247	11	,	,	PUNCT
fsr-3913	247	12	and	and	CCONJ
fsr-3913	247	13	are	be	AUX
fsr-3913	247	14	tax	tax	NOUN
fsr-3913	247	15	-	-	PUNCT
fsr-3913	247	16	free	free	ADJ
fsr-3913	247	17	if	if	SCONJ
fsr-3913	247	18	used	use	VERB
fsr-3913	247	19	for	for	ADP
fsr-3913	247	20	qualified	qualified	ADJ
fsr-3913	247	21	medical	medical	ADJ
fsr-3913	247	22	expenses	expense	NOUN
fsr-3913	247	23	.	.	PUNCT
fsr-3913	248	1	contributions	contribution	NOUN
fsr-3913	248	2	up	up	ADP
fsr-3913	248	3	to	to	ADP
fsr-3913	248	4	the	the	DET
fsr-3913	248	5	allowable	allowable	ADJ
fsr-3913	248	6	amount	amount	NOUN
fsr-3913	248	7	are	be	AUX
fsr-3913	248	8	federally	federally	ADV
fsr-3913	248	9	tax	tax	NOUN
fsr-3913	248	10	deductible	deductible	ADJ
fsr-3913	248	11	if	if	SCONJ
fsr-3913	248	12	made	make	VERB
fsr-3913	248	13	by	by	ADP
fsr-3913	248	14	the	the	DET
fsr-3913	248	15	employee	employee	NOUN
fsr-3913	248	16	.	.	PUNCT
fsr-3913	249	1	employer	employer	NOUN
fsr-3913	249	2	contributions	contribution	NOUN
fsr-3913	249	3	are	be	AUX
fsr-3913	249	4	not	not	PART
fsr-3913	249	5	included	include	VERB
fsr-3913	249	6	in	in	ADP
fsr-3913	249	7	the	the	DET
fsr-3913	249	8	employee	employee	NOUN
fsr-3913	249	9	’s	’s	PART
fsr-3913	249	10	taxable	taxable	ADJ
fsr-3913	249	11	income	income	NOUN
fsr-3913	249	12	.	.	PUNCT
fsr-3913	250	1	earnings	earning	NOUN
fsr-3913	250	2	on	on	ADP
fsr-3913	250	3	roth	roth	PROPN
fsr-3913	250	4	ira	ira	PROPN
fsr-3913	250	5	contributions	contribution	NOUN
fsr-3913	250	6	accumulate	accumulate	VERB
fsr-3913	250	7	on	on	ADP
fsr-3913	250	8	a	a	DET
fsr-3913	250	9	tax	tax	NOUN
fsr-3913	250	10	-	-	PUNCT
fsr-3913	250	11	deferred	defer	VERB
fsr-3913	250	12	basis	basis	NOUN
fsr-3913	250	13	and	and	CCONJ
fsr-3913	250	14	may	may	AUX
fsr-3913	250	15	ultimately	ultimately	ADV
fsr-3913	250	16	be	be	AUX
fsr-3913	250	17	tax	tax	NOUN
fsr-3913	250	18	-	-	PUNCT
fsr-3913	250	19	free	free	ADJ
fsr-3913	250	20	if	if	SCONJ
fsr-3913	250	21	the	the	DET
fsr-3913	250	22	earnings	earning	NOUN
fsr-3913	250	23	are	be	AUX
fsr-3913	250	24	part	part	NOUN
fsr-3913	250	25	of	of	ADP
fsr-3913	250	26	a	a	DET
fsr-3913	250	27	qualified	qualified	ADJ
fsr-3913	250	28	distribution	distribution	NOUN
fsr-3913	250	29	.	.	PUNCT
fsr-3913	251	1	a	a	DET
fsr-3913	251	2	qualified	qualified	ADJ
fsr-3913	251	3	distribution	distribution	NOUN
fsr-3913	251	4	is	be	AUX
fsr-3913	251	5	generally	generally	ADV
fsr-3913	251	6	a	a	DET
fsr-3913	251	7	distribution	distribution	NOUN
fsr-3913	251	8	made	make	VERB
fsr-3913	251	9	after	after	ADP
fsr-3913	251	10	age	age	NOUN
fsr-3913	251	11	591⁄2	591⁄2	PROPN
fsr-3913	251	12	and	and	CCONJ
fsr-3913	251	13	after	after	SCONJ
fsr-3913	251	14	the	the	DET
fsr-3913	251	15	roth	roth	PROPN
fsr-3913	251	16	ira	ira	PROPN
fsr-3913	251	17	account	account	NOUN
fsr-3913	251	18	is	be	AUX
fsr-3913	251	19	at	at	ADV
fsr-3913	251	20	least	least	ADJ
fsr-3913	251	21	five	five	NUM
fsr-3913	251	22	years	year	NOUN
fsr-3913	251	23	old	old	ADJ
fsr-3913	251	24	.	.	PUNCT
fsr-3913	252	1	contributions	contribution	NOUN
fsr-3913	252	2	to	to	ADP
fsr-3913	252	3	a	a	DET
fsr-3913	252	4	roth	roth	PROPN
fsr-3913	252	5	ira	ira	PROPN
fsr-3913	252	6	are	be	AUX
fsr-3913	252	7	not	not	PART
fsr-3913	252	8	deductible	deductible	ADJ
fsr-3913	252	9	for	for	ADP
fsr-3913	252	10	federal	federal	ADJ
fsr-3913	252	11	income	income	NOUN
fsr-3913	252	12	tax	tax	NOUN
fsr-3913	252	13	purposes	purpose	NOUN
fsr-3913	252	14	.	.	PUNCT
fsr-3913	253	1	5.5	5.5	NUM
fsr-3913	253	2	.	.	PUNCT
fsr-3913	253	3	summary	summary	NOUN
fsr-3913	253	4	while	while	SCONJ
fsr-3913	253	5	many	many	ADJ
fsr-3913	253	6	similarities	similarity	NOUN
fsr-3913	253	7	exist	exist	VERB
fsr-3913	253	8	between	between	ADP
fsr-3913	253	9	the	the	DET
fsr-3913	253	10	two	two	NUM
fsr-3913	253	11	types	type	NOUN
fsr-3913	253	12	of	of	ADP
fsr-3913	253	13	accounts	account	NOUN
fsr-3913	253	14	,	,	PUNCT
fsr-3913	253	15	there	there	PRON
fsr-3913	253	16	are	be	VERB
fsr-3913	253	17	some	some	DET
fsr-3913	253	18	significant	significant	ADJ
fsr-3913	253	19	differences	difference	NOUN
fsr-3913	253	20	.	.	PUNCT
fsr-3913	254	1	the	the	DET
fsr-3913	254	2	msa	msa	PROPN
fsr-3913	254	3	can	can	AUX
fsr-3913	254	4	be	be	AUX
fsr-3913	254	5	funded	fund	VERB
fsr-3913	254	6	by	by	ADP
fsr-3913	254	7	either	either	CCONJ
fsr-3913	254	8	an	an	DET
fsr-3913	254	9	employer	employer	NOUN
fsr-3913	254	10	or	or	CCONJ
fsr-3913	254	11	an	an	DET
fsr-3913	254	12	employee	employee	NOUN
fsr-3913	254	13	,	,	PUNCT
fsr-3913	254	14	while	while	SCONJ
fsr-3913	254	15	the	the	DET
fsr-3913	254	16	roth	roth	PROPN
fsr-3913	254	17	ira	ira	PROPN
fsr-3913	254	18	can	can	AUX
fsr-3913	254	19	only	only	ADV
fsr-3913	254	20	be	be	AUX
fsr-3913	254	21	funded	fund	VERB
fsr-3913	254	22	by	by	ADP
fsr-3913	254	23	an	an	DET
fsr-3913	254	24	employee	employee	NOUN
fsr-3913	254	25	.	.	PUNCT
fsr-3913	255	1	if	if	SCONJ
fsr-3913	255	2	used	use	VERB
fsr-3913	255	3	strictly	strictly	ADV
fsr-3913	255	4	for	for	ADP
fsr-3913	255	5	qualified	qualified	ADJ
fsr-3913	255	6	medical	medical	ADJ
fsr-3913	255	7	expenses	expense	NOUN
fsr-3913	255	8	,	,	PUNCT
fsr-3913	255	9	the	the	DET
fsr-3913	255	10	possibility	possibility	NOUN
fsr-3913	255	11	exists	exist	VERB
fsr-3913	255	12	for	for	ADP
fsr-3913	255	13	a	a	DET
fsr-3913	255	14	tax	tax	NOUN
fsr-3913	255	15	-	-	PUNCT
fsr-3913	255	16	deductible	deductible	ADJ
fsr-3913	255	17	msa	msa	PROPN
fsr-3913	255	18	contribution	contribution	NOUN
fsr-3913	255	19	combined	combine	VERB
fsr-3913	255	20	with	with	ADP
fsr-3913	255	21	tax	tax	NOUN
fsr-3913	255	22	-	-	PUNCT
fsr-3913	255	23	free	free	ADJ
fsr-3913	255	24	earnings	earning	NOUN
fsr-3913	255	25	.	.	PUNCT
fsr-3913	256	1	the	the	DET
fsr-3913	256	2	minimum	minimum	ADJ
fsr-3913	256	3	age	age	NOUN
fsr-3913	256	4	for	for	ADP
fsr-3913	256	5	penalty	penalty	NOUN
fsr-3913	256	6	-	-	PUNCT
fsr-3913	256	7	free	free	ADJ
fsr-3913	256	8	nonmedical	nonmedical	ADJ
fsr-3913	256	9	withdrawals	withdrawal	NOUN
fsr-3913	256	10	from	from	ADP
fsr-3913	256	11	the	the	DET
fsr-3913	256	12	msa	msa	PROPN
fsr-3913	256	13	is	be	AUX
fsr-3913	256	14	65	65	NUM
fsr-3913	256	15	,	,	PUNCT
fsr-3913	256	16	compared	compare	VERB
fsr-3913	256	17	to	to	ADP
fsr-3913	256	18	a	a	DET
fsr-3913	256	19	minimum	minimum	ADJ
fsr-3913	256	20	age	age	NOUN
fsr-3913	256	21	of	of	ADP
fsr-3913	256	22	591⁄2	591⁄2	PROPN
fsr-3913	256	23	for	for	ADP
fsr-3913	256	24	roth	roth	PROPN
fsr-3913	256	25	iras	ira	NOUN
fsr-3913	256	26	.	.	PUNCT
fsr-3913	257	1	in	in	ADP
fsr-3913	257	2	addition	addition	NOUN
fsr-3913	257	3	,	,	PUNCT
fsr-3913	257	4	employee	employee	NOUN
fsr-3913	257	5	contributions	contribution	NOUN
fsr-3913	257	6	to	to	ADP
fsr-3913	257	7	the	the	DET
fsr-3913	257	8	roth	roth	PROPN
fsr-3913	257	9	ira	ira	PROPN
fsr-3913	257	10	can	can	AUX
fsr-3913	257	11	be	be	AUX
fsr-3913	257	12	withdrawn	withdraw	VERB
fsr-3913	257	13	at	at	ADP
fsr-3913	257	14	any	any	DET
fsr-3913	257	15	time	time	NOUN
fsr-3913	257	16	subject	subject	ADJ
fsr-3913	257	17	to	to	ADP
fsr-3913	257	18	restrictions	restriction	NOUN
fsr-3913	257	19	.	.	PUNCT
fsr-3913	258	1	under	under	ADP
fsr-3913	258	2	current	current	ADJ
fsr-3913	258	3	law	law	NOUN
fsr-3913	258	4	,	,	PUNCT
fsr-3913	258	5	the	the	DET
fsr-3913	258	6	maximum	maximum	ADJ
fsr-3913	258	7	amount	amount	NOUN
fsr-3913	258	8	that	that	PRON
fsr-3913	258	9	can	can	AUX
fsr-3913	258	10	be	be	AUX
fsr-3913	258	11	deposited	deposit	VERB
fsr-3913	258	12	into	into	ADP
fsr-3913	258	13	an	an	DET
fsr-3913	258	14	msa	msa	NOUN
fsr-3913	258	15	is	be	AUX
fsr-3913	258	16	greater	great	ADJ
fsr-3913	258	17	than	than	ADP
fsr-3913	258	18	the	the	DET
fsr-3913	258	19	maximum	maximum	PROPN
fsr-3913	258	20	roth	roth	PROPN
fsr-3913	258	21	contribution	contribution	NOUN
fsr-3913	258	22	for	for	ADP
fsr-3913	258	23	an	an	DET
fsr-3913	258	24	individual	individual	NOUN
fsr-3913	258	25	.	.	PUNCT
fsr-3913	259	1	msa	msa	PROPN
fsr-3913	259	2	contributions	contribution	NOUN
fsr-3913	259	3	are	be	AUX
fsr-3913	259	4	made	make	VERB
fsr-3913	259	5	with	with	ADP
fsr-3913	259	6	before	before	ADP
fsr-3913	259	7	-	-	PUNCT
fsr-3913	259	8	tax	tax	NOUN
fsr-3913	259	9	dollars	dollar	NOUN
fsr-3913	259	10	while	while	SCONJ
fsr-3913	259	11	roth	roth	PROPN
fsr-3913	259	12	ira	ira	PROPN
fsr-3913	259	13	contributions	contribution	NOUN
fsr-3913	259	14	must	must	AUX
fsr-3913	259	15	be	be	AUX
fsr-3913	259	16	made	make	VERB
fsr-3913	259	17	with	with	ADP
fsr-3913	259	18	after	after	ADP
fsr-3913	259	19	-	-	PUNCT
fsr-3913	259	20	tax	tax	NOUN
fsr-3913	259	21	dollars	dollar	NOUN
fsr-3913	259	22	.	.	PUNCT
fsr-3913	260	1	117j.t	117j.t	X
fsr-3913	260	2	.	.	PUNCT
fsr-3913	261	1	query	query	NOUN
fsr-3913	261	2	/	/	SYM
fsr-3913	261	3	financial	financial	ADJ
fsr-3913	261	4	services	service	NOUN
fsr-3913	261	5	review	review	VERB
fsr-3913	261	6	9	9	NUM
fsr-3913	261	7	(	(	PUNCT
fsr-3913	261	8	2000	2000	NUM
fsr-3913	261	9	)	)	PUNCT
fsr-3913	261	10	107–123	107–123	NUM
fsr-3913	261	11	6	6	NUM
fsr-3913	261	12	.	.	PUNCT
fsr-3913	262	1	numerical	numerical	ADJ
fsr-3913	262	2	analysis	analysis	NOUN
fsr-3913	262	3	this	this	DET
fsr-3913	262	4	paper	paper	NOUN
fsr-3913	262	5	uses	use	VERB
fsr-3913	262	6	a	a	DET
fsr-3913	262	7	series	series	NOUN
fsr-3913	262	8	of	of	ADP
fsr-3913	262	9	single	single	ADJ
fsr-3913	262	10	point	point	NOUN
fsr-3913	262	11	forecasts	forecast	NOUN
fsr-3913	262	12	to	to	PART
fsr-3913	262	13	illustrate	illustrate	VERB
fsr-3913	262	14	the	the	DET
fsr-3913	262	15	viability	viability	NOUN
fsr-3913	262	16	of	of	ADP
fsr-3913	262	17	medical	medical	ADJ
fsr-3913	262	18	savings	saving	NOUN
fsr-3913	262	19	-	-	PUNCT
fsr-3913	262	20	type	type	NOUN
fsr-3913	262	21	accounts	account	NOUN
fsr-3913	262	22	as	as	ADP
fsr-3913	262	23	a	a	DET
fsr-3913	262	24	retirement	retirement	NOUN
fsr-3913	262	25	savings	saving	NOUN
fsr-3913	262	26	alternative	alternative	NOUN
fsr-3913	262	27	.	.	PUNCT
fsr-3913	263	1	to	to	PART
fsr-3913	263	2	support	support	VERB
fsr-3913	263	3	the	the	DET
fsr-3913	263	4	theoretical	theoretical	ADJ
fsr-3913	263	5	exposition	exposition	NOUN
fsr-3913	263	6	of	of	ADP
fsr-3913	263	7	the	the	DET
fsr-3913	263	8	medical	medical	ADJ
fsr-3913	263	9	savings	saving	NOUN
fsr-3913	263	10	account	account	NOUN
fsr-3913	263	11	as	as	ADP
fsr-3913	263	12	a	a	DET
fsr-3913	263	13	viable	viable	ADJ
fsr-3913	263	14	savings	saving	NOUN
fsr-3913	263	15	alternative	alternative	NOUN
fsr-3913	263	16	,	,	PUNCT
fsr-3913	263	17	a	a	DET
fsr-3913	263	18	numerical	numerical	ADJ
fsr-3913	263	19	analysis	analysis	NOUN
fsr-3913	263	20	is	be	AUX
fsr-3913	263	21	performed	perform	VERB
fsr-3913	263	22	simulating	simulate	VERB
fsr-3913	263	23	real	real	ADJ
fsr-3913	263	24	-	-	PUNCT
fsr-3913	263	25	world	world	NOUN
fsr-3913	263	26	conditions	condition	NOUN
fsr-3913	263	27	.	.	PUNCT
fsr-3913	264	1	the	the	DET
fsr-3913	264	2	model	model	NOUN
fsr-3913	264	3	uses	use	VERB
fsr-3913	264	4	an	an	DET
fsr-3913	264	5	assumed	assumed	ADJ
fsr-3913	264	6	general	general	ADJ
fsr-3913	264	7	inflation	inflation	NOUN
fsr-3913	264	8	rate	rate	NOUN
fsr-3913	264	9	of	of	ADP
fsr-3913	264	10	3.1	3.1	NUM
fsr-3913	264	11	%	%	NOUN
fsr-3913	264	12	annually	annually	ADV
fsr-3913	264	13	.	.	PUNCT
fsr-3913	265	1	the	the	DET
fsr-3913	265	2	cost	cost	NOUN
fsr-3913	265	3	of	of	ADP
fsr-3913	265	4	health	health	NOUN
fsr-3913	265	5	care	care	NOUN
fsr-3913	265	6	claims	claim	NOUN
fsr-3913	265	7	increases	increase	VERB
fsr-3913	265	8	at	at	ADP
fsr-3913	265	9	a	a	DET
fsr-3913	265	10	4.7	4.7	NUM
fsr-3913	265	11	%	%	NOUN
fsr-3913	265	12	rate	rate	NOUN
fsr-3913	265	13	.	.	PUNCT
fsr-3913	266	1	the	the	DET
fsr-3913	266	2	general	general	ADJ
fsr-3913	266	3	inflation	inflation	NOUN
fsr-3913	266	4	rate	rate	NOUN
fsr-3913	266	5	is	be	AUX
fsr-3913	266	6	based	base	VERB
fsr-3913	266	7	on	on	ADP
fsr-3913	266	8	ibbotson	ibbotson	PROPN
fsr-3913	266	9	’s	’s	PART
fsr-3913	266	10	forecast	forecast	PROPN
fsr-3913	266	11	for	for	ADP
fsr-3913	266	12	the	the	DET
fsr-3913	266	13	period	period	NOUN
fsr-3913	266	14	1999–2025	1999–2025	NUM
fsr-3913	266	15	.	.	PUNCT
fsr-3913	267	1	the	the	DET
fsr-3913	267	2	health	health	NOUN
fsr-3913	267	3	care	care	NOUN
fsr-3913	267	4	inflation	inflation	NOUN
fsr-3913	267	5	rate	rate	NOUN
fsr-3913	267	6	is	be	AUX
fsr-3913	267	7	based	base	VERB
fsr-3913	267	8	on	on	ADP
fsr-3913	267	9	a	a	DET
fsr-3913	267	10	historical	historical	ADJ
fsr-3913	267	11	comparison	comparison	NOUN
fsr-3913	267	12	of	of	ADP
fsr-3913	267	13	the	the	DET
fsr-3913	267	14	cpi	cpi	PROPN
fsr-3913	267	15	(	(	PUNCT
fsr-3913	267	16	all	all	DET
fsr-3913	267	17	items	item	NOUN
fsr-3913	267	18	)	)	PUNCT
fsr-3913	267	19	with	with	ADP
fsr-3913	267	20	the	the	DET
fsr-3913	267	21	cpi	cpi	PROPN
fsr-3913	267	22	(	(	PUNCT
fsr-3913	267	23	medical	medical	ADJ
fsr-3913	267	24	care	care	NOUN
fsr-3913	267	25	)	)	PUNCT
fsr-3913	267	26	and	and	CCONJ
fsr-3913	267	27	cpi	cpi	PROPN
fsr-3913	267	28	(	(	PUNCT
fsr-3913	267	29	medical	medical	ADJ
fsr-3913	267	30	care	care	NOUN
fsr-3913	267	31	services	service	NOUN
fsr-3913	267	32	)	)	PUNCT
fsr-3913	267	33	.	.	PUNCT
fsr-3913	268	1	account	account	NOUN
fsr-3913	268	2	set	set	NOUN
fsr-3913	268	3	-	-	PUNCT
fsr-3913	268	4	up	up	NOUN
fsr-3913	268	5	or	or	CCONJ
fsr-3913	268	6	maintenance	maintenance	NOUN
fsr-3913	268	7	costs	cost	NOUN
fsr-3913	268	8	to	to	ADP
fsr-3913	268	9	the	the	DET
fsr-3913	268	10	msa	msa	PROPN
fsr-3913	268	11	owner	owner	NOUN
fsr-3913	268	12	are	be	AUX
fsr-3913	268	13	assumed	assume	VERB
fsr-3913	268	14	to	to	PART
fsr-3913	268	15	be	be	AUX
fsr-3913	268	16	zero	zero	NUM
fsr-3913	268	17	.	.	PUNCT
fsr-3913	269	1	in	in	ADP
fsr-3913	269	2	actual	actual	ADJ
fsr-3913	269	3	practice	practice	NOUN
fsr-3913	269	4	set	set	NOUN
fsr-3913	269	5	-	-	PUNCT
fsr-3913	269	6	up	up	ADP
fsr-3913	269	7	fees	fee	NOUN
fsr-3913	269	8	range	range	VERB
fsr-3913	269	9	from	from	ADP
fsr-3913	269	10	around	around	ADP
fsr-3913	269	11	$	$	SYM
fsr-3913	269	12	0	0	NUM
fsr-3913	269	13	to	to	PART
fsr-3913	269	14	$	$	SYM
fsr-3913	269	15	19	19	NUM
fsr-3913	269	16	for	for	ADP
fsr-3913	269	17	the	the	DET
fsr-3913	269	18	leading	lead	VERB
fsr-3913	269	19	msa	msa	PROPN
fsr-3913	269	20	custodians	custodian	NOUN
fsr-3913	269	21	,	,	PUNCT
fsr-3913	269	22	and	and	CCONJ
fsr-3913	269	23	$	$	SYM
fsr-3913	269	24	0	0	NUM
fsr-3913	269	25	to	to	PART
fsr-3913	269	26	$	$	SYM
fsr-3913	269	27	5	5	NUM
fsr-3913	269	28	for	for	ADP
fsr-3913	269	29	monthly	monthly	ADJ
fsr-3913	269	30	maintenance	maintenance	NOUN
fsr-3913	269	31	fees	fee	NOUN
fsr-3913	269	32	.	.	PUNCT
fsr-3913	270	1	to	to	PART
fsr-3913	270	2	ensure	ensure	VERB
fsr-3913	270	3	an	an	DET
fsr-3913	270	4	acceptable	acceptable	ADJ
fsr-3913	270	5	level	level	NOUN
fsr-3913	270	6	of	of	ADP
fsr-3913	270	7	liquidity	liquidity	NOUN
fsr-3913	270	8	,	,	PUNCT
fsr-3913	270	9	the	the	DET
fsr-3913	270	10	first	first	ADJ
fsr-3913	270	11	$	$	SYM
fsr-3913	270	12	1,000	1,000	NUM
fsr-3913	270	13	deposited	deposit	VERB
fsr-3913	270	14	in	in	ADP
fsr-3913	270	15	the	the	DET
fsr-3913	270	16	msa	msa	PROPN
fsr-3913	270	17	is	be	AUX
fsr-3913	270	18	left	leave	VERB
fsr-3913	270	19	in	in	ADP
fsr-3913	270	20	a	a	DET
fsr-3913	270	21	marketable	marketable	ADJ
fsr-3913	270	22	securities	security	NOUN
fsr-3913	270	23	fund	fund	NOUN
fsr-3913	270	24	invested	invest	VERB
fsr-3913	270	25	in	in	ADP
fsr-3913	270	26	treasury	treasury	NOUN
fsr-3913	270	27	bills	bill	NOUN
fsr-3913	270	28	earning	earn	VERB
fsr-3913	270	29	4.5	4.5	NUM
fsr-3913	270	30	%	%	NOUN
fsr-3913	270	31	.	.	PUNCT
fsr-3913	271	1	the	the	DET
fsr-3913	271	2	remainder	remainder	NOUN
fsr-3913	271	3	of	of	ADP
fsr-3913	271	4	msa	msa	PROPN
fsr-3913	271	5	funds	fund	NOUN
fsr-3913	271	6	are	be	AUX
fsr-3913	271	7	invested	invest	VERB
fsr-3913	271	8	in	in	ADP
fsr-3913	271	9	large	large	ADJ
fsr-3913	271	10	cap	cap	NOUN
fsr-3913	271	11	stock	stock	NOUN
fsr-3913	271	12	fund	fund	NOUN
fsr-3913	271	13	with	with	ADP
fsr-3913	271	14	an	an	DET
fsr-3913	271	15	average	average	ADJ
fsr-3913	271	16	return	return	NOUN
fsr-3913	271	17	of	of	ADP
fsr-3913	271	18	11.6	11.6	NUM
fsr-3913	271	19	%	%	NOUN
fsr-3913	271	20	.	.	PUNCT
fsr-3913	272	1	many	many	ADJ
fsr-3913	272	2	existing	exist	VERB
fsr-3913	272	3	msa	msa	PROPN
fsr-3913	272	4	plans	plan	NOUN
fsr-3913	272	5	offered	offer	VERB
fsr-3913	272	6	by	by	ADP
fsr-3913	272	7	financial	financial	ADJ
fsr-3913	272	8	services	service	NOUN
fsr-3913	272	9	companies	company	NOUN
fsr-3913	272	10	require	require	VERB
fsr-3913	272	11	a	a	DET
fsr-3913	272	12	minimum	minimum	ADJ
fsr-3913	272	13	amount	amount	NOUN
fsr-3913	272	14	be	be	AUX
fsr-3913	272	15	maintained	maintain	VERB
fsr-3913	272	16	in	in	ADP
fsr-3913	272	17	a	a	DET
fsr-3913	272	18	liquid	liquid	ADJ
fsr-3913	272	19	money	money	NOUN
fsr-3913	272	20	-	-	PUNCT
fsr-3913	272	21	market	market	NOUN
fsr-3913	272	22	type	type	NOUN
fsr-3913	272	23	of	of	ADP
fsr-3913	272	24	account	account	NOUN
fsr-3913	272	25	or	or	CCONJ
fsr-3913	272	26	an	an	DET
fsr-3913	272	27	interest	interest	NOUN
fsr-3913	272	28	-	-	PUNCT
fsr-3913	272	29	bearing	bear	VERB
fsr-3913	272	30	demand	demand	NOUN
fsr-3913	272	31	deposit	deposit	NOUN
fsr-3913	272	32	account	account	NOUN
fsr-3913	272	33	.	.	PUNCT
fsr-3913	273	1	early	early	ADJ
fsr-3913	273	2	versions	version	NOUN
fsr-3913	273	3	of	of	ADP
fsr-3913	273	4	medical	medical	ADJ
fsr-3913	273	5	savings	saving	NOUN
fsr-3913	273	6	accounts	account	NOUN
fsr-3913	273	7	limited	limited	ADJ
fsr-3913	273	8	investment	investment	NOUN
fsr-3913	273	9	of	of	ADP
fsr-3913	273	10	the	the	DET
fsr-3913	273	11	savings	saving	NOUN
fsr-3913	273	12	portion	portion	NOUN
fsr-3913	273	13	in	in	ADP
fsr-3913	273	14	accounts	account	NOUN
fsr-3913	273	15	paying	pay	VERB
fsr-3913	273	16	a	a	DET
fsr-3913	273	17	low	low	ADJ
fsr-3913	273	18	fixed	fix	VERB
fsr-3913	273	19	rate	rate	NOUN
fsr-3913	273	20	.	.	PUNCT
fsr-3913	274	1	due	due	ADP
fsr-3913	274	2	to	to	ADP
fsr-3913	274	3	the	the	DET
fsr-3913	274	4	increase	increase	NOUN
fsr-3913	274	5	in	in	ADP
fsr-3913	274	6	account	account	NOUN
fsr-3913	274	7	balances	balance	NOUN
fsr-3913	274	8	and	and	CCONJ
fsr-3913	274	9	development	development	NOUN
fsr-3913	274	10	of	of	ADP
fsr-3913	274	11	the	the	DET
fsr-3913	274	12	account	account	NOUN
fsr-3913	274	13	over	over	ADP
fsr-3913	274	14	time	time	NOUN
fsr-3913	274	15	,	,	PUNCT
fsr-3913	274	16	many	many	ADJ
fsr-3913	274	17	financial	financial	ADJ
fsr-3913	274	18	services	service	NOUN
fsr-3913	274	19	firms	firm	NOUN
fsr-3913	274	20	offer	offer	VERB
fsr-3913	274	21	an	an	DET
fsr-3913	274	22	array	array	NOUN
fsr-3913	274	23	of	of	ADP
fsr-3913	274	24	investment	investment	NOUN
fsr-3913	274	25	choices	choice	NOUN
fsr-3913	274	26	.	.	PUNCT
fsr-3913	275	1	for	for	ADP
fsr-3913	275	2	example	example	NOUN
fsr-3913	275	3	,	,	PUNCT
fsr-3913	275	4	the	the	DET
fsr-3913	275	5	msa	msa	PROPN
fsr-3913	275	6	offered	offer	VERB
fsr-3913	275	7	by	by	ADP
fsr-3913	275	8	mellon	mellon	PROPN
fsr-3913	275	9	financial	financial	PROPN
fsr-3913	275	10	corporation	corporation	PROPN
fsr-3913	275	11	allows	allow	VERB
fsr-3913	275	12	balances	balance	NOUN
fsr-3913	275	13	in	in	ADP
fsr-3913	275	14	excess	excess	NOUN
fsr-3913	275	15	of	of	ADP
fsr-3913	275	16	$	$	SYM
fsr-3913	275	17	3,500	3,500	NUM
fsr-3913	275	18	to	to	PART
fsr-3913	275	19	be	be	AUX
fsr-3913	275	20	transferred	transfer	VERB
fsr-3913	275	21	to	to	ADP
fsr-3913	275	22	a	a	DET
fsr-3913	275	23	dreyfus	dreyfus	PROPN
fsr-3913	275	24	brokerage	brokerage	NOUN
fsr-3913	275	25	account	account	NOUN
fsr-3913	275	26	.	.	PUNCT
fsr-3913	276	1	those	those	DET
fsr-3913	276	2	funds	fund	NOUN
fsr-3913	276	3	can	can	AUX
fsr-3913	276	4	then	then	ADV
fsr-3913	276	5	be	be	AUX
fsr-3913	276	6	invested	invest	VERB
fsr-3913	276	7	in	in	ADP
fsr-3913	276	8	a	a	DET
fsr-3913	276	9	wide	wide	ADJ
fsr-3913	276	10	variety	variety	NOUN
fsr-3913	276	11	of	of	ADP
fsr-3913	276	12	mutual	mutual	ADJ
fsr-3913	276	13	funds	fund	NOUN
fsr-3913	276	14	and	and	CCONJ
fsr-3913	276	15	equity	equity	NOUN
fsr-3913	276	16	investments	investment	NOUN
fsr-3913	276	17	.	.	PUNCT
fsr-3913	277	1	the	the	DET
fsr-3913	277	2	rates	rate	NOUN
fsr-3913	277	3	of	of	ADP
fsr-3913	277	4	return	return	NOUN
fsr-3913	277	5	on	on	ADP
fsr-3913	277	6	assets	asset	NOUN
fsr-3913	277	7	are	be	AUX
fsr-3913	277	8	based	base	VERB
fsr-3913	277	9	on	on	ADP
fsr-3913	277	10	ibbotson	ibbotson	PROPN
fsr-3913	277	11	’s	’s	PART
fsr-3913	277	12	forecasted	forecast	VERB
fsr-3913	277	13	returns	return	NOUN
fsr-3913	277	14	for	for	ADP
fsr-3913	277	15	stocks	stock	NOUN
fsr-3913	277	16	and	and	CCONJ
fsr-3913	277	17	bills	bill	NOUN
fsr-3913	277	18	for	for	ADP
fsr-3913	277	19	the	the	DET
fsr-3913	277	20	period	period	NOUN
fsr-3913	277	21	1999–2025	1999–2025	NUM
fsr-3913	277	22	.	.	PUNCT
fsr-3913	278	1	the	the	DET
fsr-3913	278	2	maximum	maximum	ADJ
fsr-3913	278	3	allowable	allowable	ADJ
fsr-3913	278	4	insurance	insurance	NOUN
fsr-3913	278	5	deductible	deductible	ADJ
fsr-3913	278	6	for	for	ADP
fsr-3913	278	7	the	the	DET
fsr-3913	278	8	individual	individual	ADJ
fsr-3913	278	9	/	/	SYM
fsr-3913	278	10	family	family	NOUN
fsr-3913	278	11	is	be	AUX
fsr-3913	278	12	assumed	assume	VERB
fsr-3913	278	13	,	,	PUNCT
fsr-3913	278	14	and	and	CCONJ
fsr-3913	278	15	the	the	DET
fsr-3913	278	16	maximum	maximum	PROPN
fsr-3913	278	17	msa	msa	PROPN
fsr-3913	278	18	contribution	contribution	NOUN
fsr-3913	278	19	allowed	allow	VERB
fsr-3913	278	20	,	,	PUNCT
fsr-3913	278	21	65/75	65/75	NUM
fsr-3913	278	22	%	%	NOUN
fsr-3913	278	23	of	of	ADP
fsr-3913	278	24	the	the	DET
fsr-3913	278	25	maximum	maximum	ADJ
fsr-3913	278	26	allowable	allowable	ADJ
fsr-3913	278	27	deductible	deductible	ADJ
fsr-3913	278	28	,	,	PUNCT
fsr-3913	278	29	is	be	AUX
fsr-3913	278	30	deposited	deposit	VERB
fsr-3913	278	31	into	into	ADP
fsr-3913	278	32	the	the	DET
fsr-3913	278	33	account	account	NOUN
fsr-3913	278	34	.	.	PUNCT
fsr-3913	279	1	the	the	DET
fsr-3913	279	2	maximum	maximum	PROPN
fsr-3913	279	3	deductible	deductible	NOUN
fsr-3913	279	4	allowed	allow	VERB
fsr-3913	279	5	is	be	AUX
fsr-3913	279	6	assumed	assume	VERB
fsr-3913	279	7	to	to	PART
fsr-3913	279	8	increase	increase	VERB
fsr-3913	279	9	at	at	ADP
fsr-3913	279	10	3.1	3.1	NUM
fsr-3913	279	11	%	%	NOUN
fsr-3913	279	12	per	per	ADP
fsr-3913	279	13	year	year	NOUN
fsr-3913	279	14	.	.	PUNCT
fsr-3913	280	1	beginning	begin	VERB
fsr-3913	280	2	after	after	ADP
fsr-3913	280	3	1998	1998	NUM
fsr-3913	280	4	,	,	PUNCT
fsr-3913	280	5	the	the	DET
fsr-3913	280	6	high	high	ADJ
fsr-3913	280	7	deductible	deductible	ADJ
fsr-3913	280	8	dollar	dollar	NOUN
fsr-3913	280	9	amounts	amount	NOUN
fsr-3913	280	10	are	be	AUX
fsr-3913	280	11	indexed	index	VERB
fsr-3913	280	12	for	for	ADP
fsr-3913	280	13	inflation	inflation	NOUN
fsr-3913	280	14	in	in	ADP
fsr-3913	280	15	$	$	SYM
fsr-3913	280	16	50	50	NUM
fsr-3913	280	17	increments	increment	NOUN
fsr-3913	280	18	based	base	VERB
fsr-3913	280	19	on	on	ADP
fsr-3913	280	20	the	the	DET
fsr-3913	280	21	consumer	consumer	NOUN
fsr-3913	280	22	price	price	NOUN
fsr-3913	280	23	index	index	NOUN
fsr-3913	280	24	.	.	PUNCT
fsr-3913	281	1	the	the	DET
fsr-3913	281	2	individual	individual	ADJ
fsr-3913	281	3	/	/	SYM
fsr-3913	281	4	family	family	NOUN
fsr-3913	281	5	income	income	NOUN
fsr-3913	281	6	tax	tax	NOUN
fsr-3913	281	7	rate	rate	NOUN
fsr-3913	281	8	is	be	AUX
fsr-3913	281	9	assumed	assume	VERB
fsr-3913	281	10	to	to	PART
fsr-3913	281	11	be	be	AUX
fsr-3913	281	12	28	28	NUM
fsr-3913	281	13	%	%	NOUN
fsr-3913	281	14	.	.	PUNCT
fsr-3913	282	1	the	the	DET
fsr-3913	282	2	individual	individual	ADJ
fsr-3913	282	3	/	/	SYM
fsr-3913	282	4	family	family	NOUN
fsr-3913	282	5	is	be	AUX
fsr-3913	282	6	eligible	eligible	ADJ
fsr-3913	282	7	for	for	ADP
fsr-3913	282	8	msa	msa	PROPN
fsr-3913	282	9	participation	participation	NOUN
fsr-3913	282	10	for	for	ADP
fsr-3913	282	11	the	the	DET
fsr-3913	282	12	entire	entire	ADJ
fsr-3913	282	13	12	12	NUM
fsr-3913	282	14	months	month	NOUN
fsr-3913	282	15	of	of	ADP
fsr-3913	282	16	each	each	DET
fsr-3913	282	17	year	year	NOUN
fsr-3913	282	18	modeled	model	VERB
fsr-3913	282	19	.	.	PUNCT
fsr-3913	283	1	the	the	DET
fsr-3913	283	2	“	"	PUNCT
fsr-3913	283	3	low	low	ADJ
fsr-3913	283	4	”	"	PUNCT
fsr-3913	283	5	“	"	PUNCT
fsr-3913	283	6	average	average	ADJ
fsr-3913	283	7	”	"	PUNCT
fsr-3913	283	8	and	and	CCONJ
fsr-3913	283	9	“	"	PUNCT
fsr-3913	283	10	high	high	ADJ
fsr-3913	283	11	”	"	PUNCT
fsr-3913	283	12	claims	claim	NOUN
fsr-3913	283	13	levels	level	NOUN
fsr-3913	283	14	are	be	AUX
fsr-3913	283	15	initially	initially	ADV
fsr-3913	283	16	set	set	VERB
fsr-3913	283	17	at	at	ADP
fsr-3913	283	18	$	$	SYM
fsr-3913	283	19	500	500	NUM
fsr-3913	283	20	,	,	PUNCT
fsr-3913	283	21	$	$	SYM
fsr-3913	283	22	1,000	1,000	NUM
fsr-3913	283	23	,	,	PUNCT
fsr-3913	283	24	and	and	CCONJ
fsr-3913	283	25	$	$	SYM
fsr-3913	283	26	2,000	2,000	NUM
fsr-3913	283	27	respectively	respectively	ADV
fsr-3913	283	28	.	.	PUNCT
fsr-3913	284	1	these	these	DET
fsr-3913	284	2	amounts	amount	NOUN
fsr-3913	284	3	are	be	AUX
fsr-3913	284	4	based	base	VERB
fsr-3913	284	5	on	on	ADP
fsr-3913	284	6	the	the	DET
fsr-3913	284	7	survey	survey	NOUN
fsr-3913	284	8	referred	refer	VERB
fsr-3913	284	9	to	to	ADP
fsr-3913	284	10	in	in	ADP
fsr-3913	284	11	the	the	DET
fsr-3913	284	12	jensen	jensen	PROPN
fsr-3913	284	13	and	and	CCONJ
fsr-3913	284	14	morlock	morlock	PROPN
fsr-3913	284	15	paper	paper	NOUN
fsr-3913	284	16	.	.	PUNCT
fsr-3913	285	1	the	the	DET
fsr-3913	285	2	1989	1989	NUM
fsr-3913	285	3	survey	survey	NOUN
fsr-3913	285	4	of	of	ADP
fsr-3913	285	5	about	about	ADV
fsr-3913	285	6	1	1	NUM
fsr-3913	285	7	million	million	NUM
fsr-3913	285	8	individuals	individual	NOUN
fsr-3913	285	9	in	in	ADP
fsr-3913	285	10	large	large	ADJ
fsr-3913	285	11	self	self	NOUN
fsr-3913	285	12	-	-	PUNCT
fsr-3913	285	13	insured	insure	VERB
fsr-3913	285	14	health	health	NOUN
fsr-3913	285	15	plans	plan	NOUN
fsr-3913	285	16	(	(	PUNCT
fsr-3913	285	17	adjusted	adjust	VERB
fsr-3913	285	18	to	to	ADP
fsr-3913	285	19	1994	1994	NUM
fsr-3913	285	20	dollars	dollar	NOUN
fsr-3913	285	21	)	)	PUNCT
fsr-3913	285	22	,	,	PUNCT
fsr-3913	285	23	found	find	VERB
fsr-3913	285	24	that	that	SCONJ
fsr-3913	285	25	about	about	ADV
fsr-3913	285	26	one	one	NUM
fsr-3913	285	27	-	-	PUNCT
fsr-3913	285	28	third	third	NOUN
fsr-3913	285	29	filed	file	VERB
fsr-3913	285	30	no	no	DET
fsr-3913	285	31	claims	claim	NOUN
fsr-3913	285	32	,	,	PUNCT
fsr-3913	285	33	73	73	NUM
fsr-3913	285	34	%	%	NOUN
fsr-3913	285	35	filed	file	VERB
fsr-3913	285	36	claims	claim	NOUN
fsr-3913	285	37	for	for	ADP
fsr-3913	285	38	less	less	ADJ
fsr-3913	285	39	than	than	ADP
fsr-3913	285	40	$	$	SYM
fsr-3913	285	41	300	300	NUM
fsr-3913	285	42	,	,	PUNCT
fsr-3913	285	43	and	and	CCONJ
fsr-3913	285	44	89	89	NUM
fsr-3913	285	45	%	%	NOUN
fsr-3913	285	46	filed	file	VERB
fsr-3913	285	47	claims	claim	NOUN
fsr-3913	285	48	for	for	ADP
fsr-3913	285	49	less	less	ADJ
fsr-3913	285	50	than	than	ADP
fsr-3913	285	51	$	$	SYM
fsr-3913	285	52	2,000	2,000	NUM
fsr-3913	285	53	.	.	PUNCT
fsr-3913	286	1	the	the	DET
fsr-3913	286	2	cost	cost	NOUN
fsr-3913	286	3	of	of	ADP
fsr-3913	286	4	health	health	NOUN
fsr-3913	286	5	care	care	NOUN
fsr-3913	286	6	claims	claim	NOUN
fsr-3913	286	7	increases	increase	VERB
fsr-3913	286	8	at	at	ADP
fsr-3913	286	9	an	an	DET
fsr-3913	286	10	assumed	assumed	ADJ
fsr-3913	286	11	rate	rate	NOUN
fsr-3913	286	12	of	of	ADP
fsr-3913	286	13	4.7	4.7	NUM
fsr-3913	286	14	%	%	NOUN
fsr-3913	286	15	annually	annually	ADV
fsr-3913	286	16	.	.	PUNCT
fsr-3913	287	1	7	7	X
fsr-3913	287	2	.	.	X
fsr-3913	287	3	results	result	VERB
fsr-3913	287	4	the	the	DET
fsr-3913	287	5	results	result	NOUN
fsr-3913	287	6	of	of	ADP
fsr-3913	287	7	the	the	DET
fsr-3913	287	8	numerical	numerical	ADJ
fsr-3913	287	9	analysis	analysis	NOUN
fsr-3913	287	10	generally	generally	ADV
fsr-3913	287	11	support	support	VERB
fsr-3913	287	12	the	the	DET
fsr-3913	287	13	conclusions	conclusion	NOUN
fsr-3913	287	14	of	of	ADP
fsr-3913	287	15	previous	previous	ADJ
fsr-3913	287	16	simulations	simulation	NOUN
fsr-3913	287	17	regarding	regard	VERB
fsr-3913	287	18	the	the	DET
fsr-3913	287	19	growth	growth	NOUN
fsr-3913	287	20	of	of	ADP
fsr-3913	287	21	funds	fund	NOUN
fsr-3913	287	22	in	in	ADP
fsr-3913	287	23	msa	msa	PROPN
fsr-3913	287	24	accounts	account	NOUN
fsr-3913	287	25	.	.	PUNCT
fsr-3913	288	1	as	as	SCONJ
fsr-3913	288	2	shown	show	VERB
fsr-3913	288	3	in	in	ADP
fsr-3913	288	4	table	table	NOUN
fsr-3913	288	5	1	1	NUM
fsr-3913	288	6	,	,	PUNCT
fsr-3913	288	7	column	column	NOUN
fsr-3913	288	8	118	118	NUM
fsr-3913	288	9	j.t	j.t	PROPN
fsr-3913	288	10	.	.	PROPN
fsr-3913	288	11	query	query	PROPN
fsr-3913	288	12	/	/	SYM
fsr-3913	288	13	financial	financial	ADJ
fsr-3913	288	14	services	service	NOUN
fsr-3913	288	15	review	review	VERB
fsr-3913	288	16	9	9	NUM
fsr-3913	288	17	(	(	PUNCT
fsr-3913	288	18	2000	2000	NUM
fsr-3913	288	19	)	)	PUNCT
fsr-3913	289	1	107–123	107–123	NUM
fsr-3913	290	1	[	[	X
fsr-3913	290	2	a	a	X
fsr-3913	290	3	]	]	X
fsr-3913	290	4	the	the	DET
fsr-3913	290	5	msa	msa	PROPN
fsr-3913	290	6	for	for	ADP
fsr-3913	290	7	the	the	DET
fsr-3913	290	8	family	family	NOUN
fsr-3913	290	9	would	would	AUX
fsr-3913	290	10	grow	grow	VERB
fsr-3913	290	11	to	to	ADP
fsr-3913	290	12	a	a	DET
fsr-3913	290	13	tax	tax	NOUN
fsr-3913	290	14	-	-	PUNCT
fsr-3913	290	15	deferred	defer	VERB
fsr-3913	290	16	balance	balance	NOUN
fsr-3913	290	17	of	of	ADP
fsr-3913	290	18	$	$	SYM
fsr-3913	290	19	25,419	25,419	NUM
fsr-3913	290	20	after	after	ADP
fsr-3913	290	21	five	five	NUM
fsr-3913	290	22	years	year	NOUN
fsr-3913	290	23	and	and	CCONJ
fsr-3913	290	24	$	$	SYM
fsr-3913	290	25	156,099	156,099	NUM
fsr-3913	290	26	after	after	ADP
fsr-3913	290	27	twenty	twenty	NUM
fsr-3913	290	28	years	year	NOUN
fsr-3913	290	29	assuming	assume	VERB
fsr-3913	290	30	no	no	DET
fsr-3913	290	31	claims	claim	NOUN
fsr-3913	290	32	or	or	CCONJ
fsr-3913	290	33	that	that	SCONJ
fsr-3913	290	34	claims	claim	NOUN
fsr-3913	290	35	are	be	AUX
fsr-3913	290	36	paid	pay	VERB
fsr-3913	290	37	from	from	ADP
fsr-3913	290	38	a	a	DET
fsr-3913	290	39	non	non	ADJ
fsr-3913	290	40	-	-	ADJ
fsr-3913	290	41	msa	msa	ADJ
fsr-3913	290	42	source	source	NOUN
fsr-3913	290	43	.	.	PUNCT
fsr-3913	291	1	these	these	DET
fsr-3913	291	2	totals	total	NOUN
fsr-3913	291	3	compare	compare	VERB
fsr-3913	291	4	favorably	favorably	ADV
fsr-3913	291	5	with	with	ADP
fsr-3913	291	6	after	after	ADP
fsr-3913	291	7	-	-	PUNCT
fsr-3913	291	8	tax	tax	NOUN
fsr-3913	291	9	balances	balance	NOUN
fsr-3913	291	10	of	of	ADP
fsr-3913	291	11	$	$	SYM
fsr-3913	291	12	23,134	23,134	NUM
fsr-3913	291	13	and	and	CCONJ
fsr-3913	291	14	$	$	SYM
fsr-3913	291	15	95,155	95,155	NUM
fsr-3913	291	16	for	for	ADP
fsr-3913	291	17	the	the	DET
fsr-3913	291	18	same	same	ADJ
fsr-3913	291	19	time	time	NOUN
fsr-3913	291	20	frames	frame	NOUN
fsr-3913	291	21	(	(	PUNCT
fsr-3913	291	22	column	column	NOUN
fsr-3913	291	23	[	[	X
fsr-3913	291	24	b	b	X
fsr-3913	291	25	]	]	X
fsr-3913	291	26	)	)	PUNCT
fsr-3913	291	27	.	.	PUNCT
fsr-3913	292	1	column	column	NOUN
fsr-3913	293	1	[	[	X
fsr-3913	293	2	c	c	X
fsr-3913	293	3	]	]	AUX
fsr-3913	293	4	examines	examine	VERB
fsr-3913	293	5	the	the	DET
fsr-3913	293	6	effect	effect	NOUN
fsr-3913	293	7	of	of	ADP
fsr-3913	293	8	a	a	DET
fsr-3913	293	9	relatively	relatively	ADV
fsr-3913	293	10	low	low	ADJ
fsr-3913	293	11	level	level	NOUN
fsr-3913	293	12	of	of	ADP
fsr-3913	293	13	claims	claim	NOUN
fsr-3913	293	14	(	(	PUNCT
fsr-3913	293	15	$	$	SYM
fsr-3913	293	16	500	500	NUM
fsr-3913	293	17	,	,	PUNCT
fsr-3913	293	18	indexed	index	VERB
fsr-3913	293	19	for	for	ADP
fsr-3913	293	20	inflation	inflation	NOUN
fsr-3913	293	21	)	)	PUNCT
fsr-3913	293	22	withdrawn	withdraw	VERB
fsr-3913	293	23	from	from	ADP
fsr-3913	293	24	the	the	DET
fsr-3913	293	25	account	account	NOUN
fsr-3913	293	26	annually	annually	ADV
fsr-3913	293	27	.	.	PUNCT
fsr-3913	294	1	tax	tax	NOUN
fsr-3913	294	2	-	-	PUNCT
fsr-3913	294	3	deferred	defer	VERB
fsr-3913	294	4	growth	growth	NOUN
fsr-3913	294	5	would	would	AUX
fsr-3913	294	6	be	be	AUX
fsr-3913	294	7	reduced	reduce	VERB
fsr-3913	294	8	to	to	ADP
fsr-3913	294	9	$	$	SYM
fsr-3913	294	10	21,992	21,992	NUM
fsr-3913	294	11	and	and	CCONJ
fsr-3913	294	12	$	$	SYM
fsr-3913	294	13	109,182	109,182	NUM
fsr-3913	294	14	for	for	ADP
fsr-3913	294	15	the	the	DET
fsr-3913	294	16	five	five	NUM
fsr-3913	294	17	-	-	PUNCT
fsr-3913	294	18	year	year	NOUN
fsr-3913	294	19	and	and	CCONJ
fsr-3913	294	20	twenty	twenty	NUM
fsr-3913	294	21	-	-	PUNCT
fsr-3913	294	22	year	year	NOUN
fsr-3913	294	23	time	time	NOUN
fsr-3913	294	24	horizons	horizon	NOUN
fsr-3913	294	25	,	,	PUNCT
fsr-3913	294	26	respectively	respectively	ADV
fsr-3913	294	27	.	.	PUNCT
fsr-3913	295	1	at	at	ADP
fsr-3913	295	2	an	an	DET
fsr-3913	295	3	“	"	PUNCT
fsr-3913	295	4	average	average	ADJ
fsr-3913	295	5	”	"	PUNCT
fsr-3913	295	6	claim	claim	NOUN
fsr-3913	295	7	level	level	NOUN
fsr-3913	295	8	of	of	ADP
fsr-3913	295	9	$	$	SYM
fsr-3913	295	10	1,000	1,000	NUM
fsr-3913	295	11	annually	annually	ADV
fsr-3913	295	12	(	(	PUNCT
fsr-3913	295	13	indexed	index	VERB
fsr-3913	295	14	for	for	ADP
fsr-3913	295	15	inflation	inflation	NOUN
fsr-3913	295	16	)	)	PUNCT
fsr-3913	295	17	,	,	PUNCT
fsr-3913	295	18	the	the	DET
fsr-3913	295	19	msa	msa	PROPN
fsr-3913	295	20	account	account	PROPN
fsr-3913	295	21	holder	holder	NOUN
fsr-3913	295	22	would	would	AUX
fsr-3913	295	23	end	end	VERB
fsr-3913	295	24	up	up	ADP
fsr-3913	295	25	with	with	ADP
fsr-3913	295	26	$	$	SYM
fsr-3913	295	27	18,565	18,565	NUM
fsr-3913	295	28	and	and	CCONJ
fsr-3913	295	29	$	$	SYM
fsr-3913	295	30	62,266	62,266	NUM
fsr-3913	295	31	remaining	remain	VERB
fsr-3913	295	32	in	in	ADP
fsr-3913	295	33	the	the	DET
fsr-3913	295	34	account	account	NOUN
fsr-3913	295	35	after	after	ADP
fsr-3913	295	36	paying	pay	VERB
fsr-3913	295	37	these	these	DET
fsr-3913	295	38	claims	claim	NOUN
fsr-3913	295	39	.	.	PUNCT
fsr-3913	296	1	the	the	DET
fsr-3913	296	2	balances	balance	NOUN
fsr-3913	296	3	remain	remain	VERB
fsr-3913	296	4	positive	positive	ADJ
fsr-3913	296	5	even	even	ADV
fsr-3913	296	6	at	at	ADP
fsr-3913	296	7	a	a	DET
fsr-3913	296	8	“	"	PUNCT
fsr-3913	296	9	high	high	ADJ
fsr-3913	296	10	”	"	PUNCT
fsr-3913	296	11	claim	claim	NOUN
fsr-3913	296	12	level	level	NOUN
fsr-3913	296	13	of	of	ADP
fsr-3913	296	14	$	$	SYM
fsr-3913	296	15	2,000	2,000	NUM
fsr-3913	296	16	initially	initially	ADV
fsr-3913	296	17	,	,	PUNCT
fsr-3913	296	18	then	then	ADV
fsr-3913	296	19	indexed	index	VERB
fsr-3913	296	20	for	for	ADP
fsr-3913	296	21	inflation	inflation	NOUN
fsr-3913	296	22	.	.	PUNCT
fsr-3913	297	1	after	after	ADP
fsr-3913	297	2	subtracting	subtract	VERB
fsr-3913	297	3	the	the	DET
fsr-3913	297	4	“	"	PUNCT
fsr-3913	297	5	high	high	ADJ
fsr-3913	297	6	”	"	PUNCT
fsr-3913	297	7	claim	claim	NOUN
fsr-3913	297	8	payments	payment	NOUN
fsr-3913	297	9	from	from	ADP
fsr-3913	297	10	the	the	DET
fsr-3913	297	11	msa	msa	PROPN
fsr-3913	297	12	,	,	PUNCT
fsr-3913	297	13	thousands	thousand	NOUN
fsr-3913	297	14	of	of	ADP
fsr-3913	297	15	dollars	dollar	NOUN
fsr-3913	297	16	would	would	AUX
fsr-3913	297	17	remain	remain	VERB
fsr-3913	297	18	in	in	ADP
fsr-3913	297	19	the	the	DET
fsr-3913	297	20	msa	msa	PROPN
fsr-3913	297	21	family	family	PROPN
fsr-3913	297	22	account	account	NOUN
fsr-3913	297	23	.	.	PUNCT
fsr-3913	298	1	as	as	SCONJ
fsr-3913	298	2	seen	see	VERB
fsr-3913	298	3	in	in	ADP
fsr-3913	298	4	table	table	NOUN
fsr-3913	298	5	2	2	NUM
fsr-3913	298	6	,	,	PUNCT
fsr-3913	298	7	the	the	DET
fsr-3913	298	8	results	result	NOUN
fsr-3913	298	9	are	be	AUX
fsr-3913	298	10	similar	similar	ADJ
fsr-3913	298	11	for	for	ADP
fsr-3913	298	12	the	the	DET
fsr-3913	298	13	individual	individual	ADJ
fsr-3913	298	14	msa	msa	PROPN
fsr-3913	298	15	with	with	ADP
fsr-3913	298	16	respect	respect	NOUN
fsr-3913	298	17	to	to	ADP
fsr-3913	298	18	growth	growth	NOUN
fsr-3913	298	19	and	and	CCONJ
fsr-3913	298	20	no	no	DET
fsr-3913	298	21	claims	claim	NOUN
fsr-3913	298	22	paid	pay	VERB
fsr-3913	298	23	out	out	ADP
fsr-3913	298	24	of	of	ADP
fsr-3913	298	25	the	the	DET
fsr-3913	298	26	account	account	NOUN
fsr-3913	298	27	.	.	PUNCT
fsr-3913	299	1	tax	tax	NOUN
fsr-3913	299	2	-	-	PUNCT
fsr-3913	299	3	deferred	defer	VERB
fsr-3913	299	4	growth	growth	NOUN
fsr-3913	299	5	would	would	AUX
fsr-3913	299	6	result	result	VERB
fsr-3913	299	7	in	in	ADP
fsr-3913	299	8	a	a	DET
fsr-3913	299	9	five	five	NUM
fsr-3913	299	10	-	-	PUNCT
fsr-3913	299	11	year	year	NOUN
fsr-3913	299	12	balance	balance	NOUN
fsr-3913	299	13	of	of	ADP
fsr-3913	299	14	$	$	SYM
fsr-3913	299	15	12,084	12,084	NUM
fsr-3913	299	16	and	and	CCONJ
fsr-3913	299	17	a	a	DET
fsr-3913	299	18	twenty	twenty	NUM
fsr-3913	299	19	-	-	PUNCT
fsr-3913	299	20	year	year	NOUN
fsr-3913	299	21	balance	balance	NOUN
fsr-3913	299	22	of	of	ADP
fsr-3913	299	23	$	$	SYM
fsr-3913	299	24	156,099	156,099	NUM
fsr-3913	299	25	.	.	PUNCT
fsr-3913	300	1	the	the	DET
fsr-3913	300	2	balances	balance	NOUN
fsr-3913	300	3	would	would	AUX
fsr-3913	300	4	remain	remain	VERB
fsr-3913	300	5	positive	positive	ADJ
fsr-3913	300	6	with	with	ADP
fsr-3913	300	7	a	a	DET
fsr-3913	300	8	“	"	PUNCT
fsr-3913	300	9	low	low	ADJ
fsr-3913	300	10	”	"	PUNCT
fsr-3913	300	11	claims	claim	NOUN
fsr-3913	300	12	level	level	NOUN
fsr-3913	300	13	and	and	CCONJ
fsr-3913	300	14	an	an	DET
fsr-3913	300	15	“	"	PUNCT
fsr-3913	300	16	average	average	ADJ
fsr-3913	300	17	”	"	PUNCT
fsr-3913	300	18	claims	claim	NOUN
fsr-3913	300	19	level	level	NOUN
fsr-3913	300	20	as	as	ADV
fsr-3913	300	21	well	well	ADV
fsr-3913	300	22	.	.	PUNCT
fsr-3913	301	1	under	under	ADP
fsr-3913	301	2	the	the	DET
fsr-3913	301	3	individual	individual	ADJ
fsr-3913	301	4	plan	plan	NOUN
fsr-3913	301	5	scenario	scenario	PROPN
fsr-3913	301	6	,	,	PUNCT
fsr-3913	301	7	however	however	ADV
fsr-3913	301	8	,	,	PUNCT
fsr-3913	301	9	the	the	DET
fsr-3913	301	10	fund	fund	NOUN
fsr-3913	301	11	balance	balance	NOUN
fsr-3913	301	12	in	in	ADP
fsr-3913	301	13	the	the	DET
fsr-3913	301	14	plan	plan	NOUN
fsr-3913	301	15	could	could	AUX
fsr-3913	301	16	change	change	VERB
fsr-3913	301	17	drastically	drastically	ADV
fsr-3913	301	18	if	if	SCONJ
fsr-3913	301	19	claims	claim	NOUN
fsr-3913	301	20	begin	begin	VERB
fsr-3913	301	21	to	to	PART
fsr-3913	301	22	rise	rise	VERB
fsr-3913	301	23	at	at	ADP
fsr-3913	301	24	a	a	DET
fsr-3913	301	25	level	level	NOUN
fsr-3913	301	26	approaching	approach	VERB
fsr-3913	301	27	the	the	DET
fsr-3913	301	28	$	$	SYM
fsr-3913	301	29	2,000	2,000	NUM
fsr-3913	301	30	indexed	index	VERB
fsr-3913	301	31	threshold	threshold	NOUN
fsr-3913	301	32	.	.	PUNCT
fsr-3913	302	1	table	table	NOUN
fsr-3913	302	2	1	1	NUM
fsr-3913	302	3	ending	end	VERB
fsr-3913	302	4	balances	balance	NOUN
fsr-3913	302	5	in	in	ADP
fsr-3913	302	6	medical	medical	ADJ
fsr-3913	302	7	savings	saving	NOUN
fsr-3913	302	8	account	account	NOUN
fsr-3913	302	9	for	for	ADP
fsr-3913	302	10	a	a	DET
fsr-3913	302	11	family	family	NOUN
fsr-3913	302	12	years	year	NOUN
fsr-3913	302	13	in	in	ADP
fsr-3913	302	14	plan	plan	NOUN
fsr-3913	302	15	[	[	X
fsr-3913	302	16	a	a	X
fsr-3913	302	17	]	]	X
fsr-3913	302	18	tax	tax	NOUN
fsr-3913	302	19	-	-	PUNCT
fsr-3913	302	20	deferred	defer	VERB
fsr-3913	302	21	growth	growth	NOUN
fsr-3913	302	22	(	(	PUNCT
fsr-3913	302	23	tdg	tdg	PROPN
fsr-3913	302	24	)	)	PUNCT
fsr-3913	302	25	no	no	DET
fsr-3913	302	26	claims	claim	VERB
fsr-3913	303	1	[	[	X
fsr-3913	303	2	b	b	X
fsr-3913	303	3	]	]	X
fsr-3913	303	4	taxable	taxable	ADJ
fsr-3913	303	5	growth	growth	NOUN
fsr-3913	303	6	no	no	DET
fsr-3913	303	7	claims	claim	VERB
fsr-3913	303	8	[	[	X
fsr-3913	303	9	c	c	X
fsr-3913	303	10	]	]	X
fsr-3913	303	11	tdg	tdg	PROPN
fsr-3913	303	12	with	with	ADP
fsr-3913	303	13	low	low	ADJ
fsr-3913	303	14	claims	claim	NOUN
fsr-3913	303	15	*	*	PUNCT
fsr-3913	304	1	[	[	X
fsr-3913	304	2	d	d	X
fsr-3913	304	3	]	]	X
fsr-3913	304	4	tdg	tdg	PROPN
fsr-3913	304	5	with	with	ADP
fsr-3913	304	6	average	average	ADJ
fsr-3913	304	7	claims	claim	NOUN
fsr-3913	304	8	*	*	PUNCT
fsr-3913	305	1	[	[	X
fsr-3913	305	2	e	e	X
fsr-3913	305	3	]	]	X
fsr-3913	305	4	tdg	tdg	NOUN
fsr-3913	305	5	with	with	ADP
fsr-3913	305	6	high	high	ADJ
fsr-3913	305	7	claims	claim	NOUN
fsr-3913	305	8	*	*	SYM
fsr-3913	305	9	5	5	NUM
fsr-3913	305	10	$	$	SYM
fsr-3913	305	11	25,419	25,419	NUM
fsr-3913	305	12	$	$	SYM
fsr-3913	305	13	23,134	23,134	NUM
fsr-3913	305	14	$	$	SYM
fsr-3913	305	15	21,992	21,992	NUM
fsr-3913	305	16	$	$	SYM
fsr-3913	305	17	18,565	18,565	NUM
fsr-3913	305	18	$	$	SYM
fsr-3913	305	19	11,710	11,710	NUM
fsr-3913	305	20	10	10	NUM
fsr-3913	305	21	$	$	SYM
fsr-3913	305	22	73,687	73,687	NUM
fsr-3913	305	23	$	$	SYM
fsr-3913	305	24	61,528	61,528	NUM
fsr-3913	305	25	$	$	SYM
fsr-3913	305	26	63,442	63,442	NUM
fsr-3913	305	27	$	$	SYM
fsr-3913	305	28	53,198	53,198	NUM
fsr-3913	305	29	$	$	SYM
fsr-3913	305	30	32,709	32,709	NUM
fsr-3913	305	31	15	15	NUM
fsr-3913	305	32	$	$	SYM
fsr-3913	305	33	162,213	162,213	NUM
fsr-3913	305	34	$	$	SYM
fsr-3913	305	35	123,398	123,398	NUM
fsr-3913	305	36	$	$	SYM
fsr-3913	305	37	139,053	139,053	NUM
fsr-3913	305	38	$	$	SYM
fsr-3913	305	39	115,894	115,894	NUM
fsr-3913	305	40	$	$	SYM
fsr-3913	305	41	69,576	69,576	NUM
fsr-3913	305	42	20	20	NUM
fsr-3913	305	43	$	$	SYM
fsr-3913	305	44	321,248	321,248	NUM
fsr-3913	305	45	$	$	SYM
fsr-3913	305	46	221,073	221,073	NUM
fsr-3913	305	47	$	$	SYM
fsr-3913	305	48	274,332	274,332	NUM
fsr-3913	305	49	$	$	SYM
fsr-3913	305	50	227,416	227,416	NUM
fsr-3913	305	51	$	$	SYM
fsr-3913	305	52	133,583	133,583	NUM
fsr-3913	305	53	40	40	NUM
fsr-3913	305	54	$	$	SYM
fsr-3913	305	55	3,480,546	3,480,546	NUM
fsr-3913	305	56	$	$	SYM
fsr-3913	305	57	1,509,879	1,509,879	NUM
fsr-3913	305	58	$	$	SYM
fsr-3913	305	59	2,941,673	2,941,673	NUM
fsr-3913	305	60	$	$	SYM
fsr-3913	305	61	2,402,799	2,402,799	NUM
fsr-3913	305	62	$	$	SYM
fsr-3913	305	63	325,052	325,052	NUM
fsr-3913	305	64	*	*	PUNCT
fsr-3913	305	65	assumes	assume	VERB
fsr-3913	305	66	no	no	DET
fsr-3913	305	67	limit	limit	NOUN
fsr-3913	305	68	on	on	ADP
fsr-3913	305	69	out	out	ADP
fsr-3913	305	70	-	-	PUNCT
fsr-3913	305	71	of	of	ADP
fsr-3913	305	72	-	-	PUNCT
fsr-3913	305	73	pocket	pocket	NOUN
fsr-3913	305	74	costs	cost	NOUN
fsr-3913	305	75	;	;	PUNCT
fsr-3913	305	76	in	in	ADP
fsr-3913	305	77	1998	1998	NUM
fsr-3913	305	78	the	the	DET
fsr-3913	305	79	opc	opc	PROPN
fsr-3913	305	80	was	be	AUX
fsr-3913	305	81	$	$	SYM
fsr-3913	305	82	5,500	5,500	NUM
fsr-3913	305	83	for	for	ADP
fsr-3913	305	84	families	family	NOUN
fsr-3913	305	85	.	.	PUNCT
fsr-3913	306	1	table	table	NOUN
fsr-3913	306	2	2	2	NUM
fsr-3913	306	3	ending	end	VERB
fsr-3913	306	4	balances	balance	NOUN
fsr-3913	306	5	in	in	ADP
fsr-3913	306	6	medical	medical	ADJ
fsr-3913	306	7	savings	saving	NOUN
fsr-3913	306	8	account	account	NOUN
fsr-3913	306	9	for	for	ADP
fsr-3913	306	10	an	an	DET
fsr-3913	306	11	individual	individual	ADJ
fsr-3913	306	12	years	year	NOUN
fsr-3913	306	13	in	in	ADP
fsr-3913	306	14	plan	plan	NOUN
fsr-3913	306	15	[	[	X
fsr-3913	306	16	a	a	X
fsr-3913	306	17	]	]	X
fsr-3913	306	18	tax	tax	NOUN
fsr-3913	306	19	-	-	PUNCT
fsr-3913	306	20	deferred	defer	VERB
fsr-3913	306	21	growth	growth	NOUN
fsr-3913	306	22	(	(	PUNCT
fsr-3913	306	23	tdg	tdg	PROPN
fsr-3913	306	24	)	)	PUNCT
fsr-3913	306	25	no	no	DET
fsr-3913	306	26	claims	claim	VERB
fsr-3913	307	1	[	[	X
fsr-3913	307	2	b	b	X
fsr-3913	307	3	]	]	X
fsr-3913	307	4	taxable	taxable	ADJ
fsr-3913	307	5	growth	growth	NOUN
fsr-3913	307	6	no	no	DET
fsr-3913	307	7	claims	claim	VERB
fsr-3913	307	8	[	[	X
fsr-3913	307	9	c	c	X
fsr-3913	307	10	]	]	X
fsr-3913	307	11	tdg	tdg	PROPN
fsr-3913	307	12	with	with	ADP
fsr-3913	307	13	low	low	ADJ
fsr-3913	307	14	claims	claim	NOUN
fsr-3913	307	15	*	*	PUNCT
fsr-3913	308	1	[	[	X
fsr-3913	308	2	d	d	X
fsr-3913	308	3	]	]	X
fsr-3913	308	4	tdg	tdg	PROPN
fsr-3913	308	5	with	with	ADP
fsr-3913	308	6	average	average	ADJ
fsr-3913	308	7	claims	claim	NOUN
fsr-3913	308	8	*	*	PUNCT
fsr-3913	309	1	[	[	X
fsr-3913	309	2	e	e	X
fsr-3913	309	3	]	]	X
fsr-3913	309	4	tdg	tdg	NOUN
fsr-3913	309	5	with	with	ADP
fsr-3913	309	6	high	high	ADJ
fsr-3913	309	7	claims	claim	NOUN
fsr-3913	309	8	*	*	SYM
fsr-3913	309	9	5	5	NUM
fsr-3913	309	10	$	$	SYM
fsr-3913	309	11	12,084	12,084	NUM
fsr-3913	309	12	$	$	SYM
fsr-3913	309	13	10,715	10,715	NUM
fsr-3913	309	14	$	$	SYM
fsr-3913	309	15	8,657	8,657	NUM
fsr-3913	309	16	$	$	SYM
fsr-3913	309	17	5,230	5,230	NUM
fsr-3913	309	18	2	2	NUM
fsr-3913	309	19	$	$	SYM
fsr-3913	309	20	1,624	1,624	NUM
fsr-3913	309	21	10	10	NUM
fsr-3913	309	22	$	$	SYM
fsr-3913	309	23	35,537	35,537	NUM
fsr-3913	309	24	$	$	SYM
fsr-3913	309	25	28,044	28,044	NUM
fsr-3913	309	26	$	$	SYM
fsr-3913	309	27	25,293	25,293	NUM
fsr-3913	309	28	$	$	SYM
fsr-3913	309	29	15,048	15,048	NUM
fsr-3913	309	30	2	2	NUM
fsr-3913	309	31	$	$	SYM
fsr-3913	309	32	5,441	5,441	NUM
fsr-3913	309	33	15	15	NUM
fsr-3913	309	34	$	$	SYM
fsr-3913	309	35	78,621	78,621	NUM
fsr-3913	309	36	$	$	SYM
fsr-3913	309	37	54,768	54,768	NUM
fsr-3913	309	38	$	$	SYM
fsr-3913	309	39	55,462	55,462	NUM
fsr-3913	309	40	$	$	SYM
fsr-3913	309	41	32,303	32,303	NUM
fsr-3913	309	42	2	2	NUM
fsr-3913	309	43	$	$	SYM
fsr-3913	309	44	14,015	14,015	NUM
fsr-3913	309	45	20	20	NUM
fsr-3913	309	46	$	$	SYM
fsr-3913	309	47	156,099	156,099	NUM
fsr-3913	309	48	$	$	SYM
fsr-3913	309	49	95,155	95,155	NUM
fsr-3913	309	50	$	$	SYM
fsr-3913	309	51	109,182	109,182	NUM
fsr-3913	309	52	$	$	SYM
fsr-3913	309	53	62,266	62,266	NUM
fsr-3913	309	54	2	2	NUM
fsr-3913	309	55	$	$	SYM
fsr-3913	309	56	31,566	31,566	NUM
fsr-3913	309	57	40	40	NUM
fsr-3913	309	58	$	$	SYM
fsr-3913	309	59	1,697,192	1,697,192	NUM
fsr-3913	309	60	$	$	SYM
fsr-3913	309	61	561,449	561,449	NUM
fsr-3913	309	62	$	$	SYM
fsr-3913	309	63	1,158,319	1,158,319	NUM
fsr-3913	309	64	$	$	SYM
fsr-3913	309	65	619,445	619,445	NUM
fsr-3913	309	66	2$458,302	2$458,302	NUM
fsr-3913	309	67	*	*	PUNCT
fsr-3913	309	68	assumes	assume	VERB
fsr-3913	309	69	no	no	DET
fsr-3913	309	70	limit	limit	NOUN
fsr-3913	309	71	on	on	ADP
fsr-3913	309	72	out	out	ADP
fsr-3913	309	73	-	-	PUNCT
fsr-3913	309	74	of	of	ADP
fsr-3913	309	75	-	-	PUNCT
fsr-3913	309	76	pocket	pocket	NOUN
fsr-3913	309	77	costs	cost	NOUN
fsr-3913	309	78	;	;	PUNCT
fsr-3913	309	79	in	in	ADP
fsr-3913	309	80	1998	1998	NUM
fsr-3913	309	81	the	the	DET
fsr-3913	309	82	opc	opc	PROPN
fsr-3913	309	83	was	be	AUX
fsr-3913	309	84	$	$	SYM
fsr-3913	309	85	3,000	3,000	NUM
fsr-3913	309	86	for	for	ADP
fsr-3913	309	87	individuals	individual	NOUN
fsr-3913	309	88	.	.	PUNCT
fsr-3913	310	1	119j.t	119j.t	X
fsr-3913	310	2	.	.	PUNCT
fsr-3913	311	1	query	query	NOUN
fsr-3913	311	2	/	/	SYM
fsr-3913	311	3	financial	financial	ADJ
fsr-3913	311	4	services	service	NOUN
fsr-3913	311	5	review	review	VERB
fsr-3913	311	6	9	9	NUM
fsr-3913	311	7	(	(	PUNCT
fsr-3913	311	8	2000	2000	NUM
fsr-3913	311	9	)	)	PUNCT
fsr-3913	312	1	107–123	107–123	NUM
fsr-3913	312	2	column	column	NOUN
fsr-3913	313	1	[	[	X
fsr-3913	313	2	e	e	X
fsr-3913	313	3	]	]	X
fsr-3913	313	4	of	of	ADP
fsr-3913	313	5	table	table	NOUN
fsr-3913	313	6	1	1	NUM
fsr-3913	313	7	illustrates	illustrate	VERB
fsr-3913	313	8	that	that	SCONJ
fsr-3913	313	9	at	at	ADP
fsr-3913	313	10	an	an	DET
fsr-3913	313	11	initial	initial	ADJ
fsr-3913	313	12	“	"	PUNCT
fsr-3913	313	13	high	high	ADJ
fsr-3913	313	14	”	"	PUNCT
fsr-3913	313	15	claim	claim	NOUN
fsr-3913	313	16	level	level	NOUN
fsr-3913	313	17	of	of	ADP
fsr-3913	313	18	$	$	SYM
fsr-3913	313	19	2,000	2,000	NUM
fsr-3913	313	20	annually	annually	ADV
fsr-3913	313	21	and	and	CCONJ
fsr-3913	313	22	rising	rise	VERB
fsr-3913	313	23	,	,	PUNCT
fsr-3913	313	24	the	the	DET
fsr-3913	313	25	balance	balance	NOUN
fsr-3913	313	26	of	of	ADP
fsr-3913	313	27	the	the	DET
fsr-3913	313	28	account	account	NOUN
fsr-3913	313	29	would	would	AUX
fsr-3913	313	30	have	have	VERB
fsr-3913	313	31	a	a	DET
fsr-3913	313	32	deficit	deficit	NOUN
fsr-3913	313	33	after	after	ADP
fsr-3913	313	34	the	the	DET
fsr-3913	313	35	first	first	ADJ
fsr-3913	313	36	year	year	NOUN
fsr-3913	313	37	.	.	PUNCT
fsr-3913	314	1	the	the	DET
fsr-3913	314	2	msa	msa	PROPN
fsr-3913	314	3	limit	limit	NOUN
fsr-3913	314	4	for	for	ADP
fsr-3913	314	5	first	first	ADJ
fsr-3913	314	6	year	year	NOUN
fsr-3913	314	7	contributions	contribution	NOUN
fsr-3913	314	8	would	would	AUX
fsr-3913	314	9	be	be	AUX
fsr-3913	314	10	around	around	ADP
fsr-3913	314	11	$	$	SYM
fsr-3913	314	12	1,508	1,508	NUM
fsr-3913	314	13	.	.	PUNCT
fsr-3913	315	1	this	this	DET
fsr-3913	315	2	figure	figure	NOUN
fsr-3913	315	3	is	be	AUX
fsr-3913	315	4	based	base	VERB
fsr-3913	315	5	on	on	ADP
fsr-3913	315	6	a	a	DET
fsr-3913	315	7	scenario	scenario	NOUN
fsr-3913	315	8	of	of	ADP
fsr-3913	315	9	the	the	DET
fsr-3913	315	10	maximum	maximum	ADJ
fsr-3913	315	11	individual	individual	ADJ
fsr-3913	315	12	deductible	deductible	NOUN
fsr-3913	315	13	of	of	ADP
fsr-3913	315	14	$	$	SYM
fsr-3913	315	15	2,250	2,250	NUM
fsr-3913	315	16	increasing	increase	VERB
fsr-3913	315	17	by	by	ADP
fsr-3913	315	18	a	a	DET
fsr-3913	315	19	projected	project	VERB
fsr-3913	315	20	3.1	3.1	NUM
fsr-3913	315	21	%	%	NOUN
fsr-3913	315	22	c.p.i	c.p.i	NOUN
fsr-3913	315	23	.	.	PUNCT
fsr-3913	316	1	to	to	ADP
fsr-3913	316	2	$	$	SYM
fsr-3913	316	3	2,320	2,320	NUM
fsr-3913	316	4	.	.	PUNCT
fsr-3913	317	1	based	base	VERB
fsr-3913	317	2	on	on	ADP
fsr-3913	317	3	this	this	DET
fsr-3913	317	4	amount	amount	NOUN
fsr-3913	317	5	,	,	PUNCT
fsr-3913	317	6	the	the	DET
fsr-3913	317	7	maximum	maximum	PROPN
fsr-3913	317	8	msa	msa	PROPN
fsr-3913	317	9	funding	funding	NOUN
fsr-3913	317	10	allowable	allowable	ADJ
fsr-3913	317	11	for	for	ADP
fsr-3913	317	12	that	that	DET
fsr-3913	317	13	year	year	NOUN
fsr-3913	317	14	would	would	AUX
fsr-3913	317	15	be	be	AUX
fsr-3913	317	16	65	65	NUM
fsr-3913	317	17	%	%	NOUN
fsr-3913	317	18	of	of	ADP
fsr-3913	317	19	$	$	SYM
fsr-3913	317	20	2,320	2,320	NUM
fsr-3913	317	21	,	,	PUNCT
fsr-3913	317	22	or	or	CCONJ
fsr-3913	317	23	$	$	SYM
fsr-3913	317	24	1,508	1,508	NUM
fsr-3913	317	25	.	.	PUNCT
fsr-3913	318	1	at	at	ADP
fsr-3913	318	2	the	the	DET
fsr-3913	318	3	“	"	PUNCT
fsr-3913	318	4	high	high	ADJ
fsr-3913	318	5	”	"	PUNCT
fsr-3913	318	6	level	level	NOUN
fsr-3913	318	7	of	of	ADP
fsr-3913	318	8	claim	claim	NOUN
fsr-3913	318	9	activity	activity	NOUN
fsr-3913	318	10	the	the	DET
fsr-3913	318	11	deficit	deficit	NOUN
fsr-3913	318	12	would	would	AUX
fsr-3913	318	13	continue	continue	VERB
fsr-3913	318	14	to	to	PART
fsr-3913	318	15	grow	grow	VERB
fsr-3913	318	16	and	and	CCONJ
fsr-3913	318	17	the	the	DET
fsr-3913	318	18	account	account	NOUN
fsr-3913	318	19	balance	balance	NOUN
fsr-3913	318	20	would	would	AUX
fsr-3913	318	21	stand	stand	VERB
fsr-3913	318	22	at	at	ADP
fsr-3913	318	23	negative	negative	ADJ
fsr-3913	318	24	$	$	SYM
fsr-3913	318	25	14,015	14,015	NUM
fsr-3913	318	26	after	after	ADP
fsr-3913	318	27	20	20	NUM
fsr-3913	318	28	years	year	NOUN
fsr-3913	318	29	.	.	PUNCT
fsr-3913	319	1	the	the	DET
fsr-3913	319	2	cumulative	cumulative	ADJ
fsr-3913	319	3	deficit	deficit	NOUN
fsr-3913	319	4	would	would	AUX
fsr-3913	319	5	grow	grow	VERB
fsr-3913	319	6	to	to	ADP
fsr-3913	319	7	negative	negative	ADJ
fsr-3913	319	8	$	$	SYM
fsr-3913	319	9	458,302	458,302	NUM
fsr-3913	319	10	after	after	ADP
fsr-3913	319	11	40	40	NUM
fsr-3913	319	12	years	year	NOUN
fsr-3913	319	13	.	.	PUNCT
fsr-3913	320	1	the	the	DET
fsr-3913	320	2	effect	effect	NOUN
fsr-3913	320	3	of	of	ADP
fsr-3913	320	4	the	the	DET
fsr-3913	320	5	different	different	ADJ
fsr-3913	320	6	contribution	contribution	NOUN
fsr-3913	320	7	maximums	maximum	NOUN
fsr-3913	320	8	for	for	ADP
fsr-3913	320	9	individuals	individual	NOUN
fsr-3913	320	10	and	and	CCONJ
fsr-3913	320	11	families	family	NOUN
fsr-3913	320	12	on	on	ADP
fsr-3913	320	13	plan	plan	NOUN
fsr-3913	320	14	balances	balance	NOUN
fsr-3913	320	15	is	be	AUX
fsr-3913	320	16	shown	show	VERB
fsr-3913	320	17	graphically	graphically	ADV
fsr-3913	320	18	.	.	PUNCT
fsr-3913	321	1	it	it	PRON
fsr-3913	321	2	should	should	AUX
fsr-3913	321	3	be	be	AUX
fsr-3913	321	4	noted	note	VERB
fsr-3913	321	5	that	that	SCONJ
fsr-3913	321	6	in	in	ADP
fsr-3913	321	7	most	most	ADJ
fsr-3913	321	8	cases	case	NOUN
fsr-3913	321	9	the	the	DET
fsr-3913	321	10	level	level	NOUN
fsr-3913	321	11	of	of	ADP
fsr-3913	321	12	claims	claim	NOUN
fsr-3913	321	13	for	for	ADP
fsr-3913	321	14	a	a	DET
fsr-3913	321	15	family	family	NOUN
fsr-3913	321	16	would	would	AUX
fsr-3913	321	17	,	,	PUNCT
fsr-3913	321	18	on	on	ADP
fsr-3913	321	19	average	average	ADJ
fsr-3913	321	20	,	,	PUNCT
fsr-3913	321	21	be	be	AUX
fsr-3913	321	22	higher	high	ADJ
fsr-3913	321	23	than	than	ADP
fsr-3913	321	24	the	the	DET
fsr-3913	321	25	level	level	NOUN
fsr-3913	321	26	of	of	ADP
fsr-3913	321	27	claims	claim	NOUN
fsr-3913	321	28	for	for	ADP
fsr-3913	321	29	an	an	DET
fsr-3913	321	30	individual	individual	NOUN
fsr-3913	321	31	.	.	PUNCT
fsr-3913	322	1	to	to	PART
fsr-3913	322	2	test	test	VERB
fsr-3913	322	3	for	for	ADP
fsr-3913	322	4	the	the	DET
fsr-3913	322	5	robustness	robustness	NOUN
fsr-3913	322	6	of	of	ADP
fsr-3913	322	7	the	the	DET
fsr-3913	322	8	data	datum	NOUN
fsr-3913	322	9	presented	present	VERB
fsr-3913	322	10	,	,	PUNCT
fsr-3913	322	11	another	another	DET
fsr-3913	322	12	forecast	forecast	NOUN
fsr-3913	322	13	was	be	AUX
fsr-3913	322	14	made	make	VERB
fsr-3913	322	15	using	use	VERB
fsr-3913	322	16	an	an	DET
fsr-3913	322	17	annual	annual	ADJ
fsr-3913	322	18	growth	growth	NOUN
fsr-3913	322	19	rate	rate	NOUN
fsr-3913	322	20	of	of	ADP
fsr-3913	322	21	six	six	NUM
fsr-3913	322	22	percentage	percentage	NOUN
fsr-3913	322	23	for	for	ADP
fsr-3913	322	24	health	health	NOUN
fsr-3913	322	25	care	care	NOUN
fsr-3913	322	26	expenditures	expenditure	NOUN
fsr-3913	322	27	.	.	PUNCT
fsr-3913	323	1	this	this	DET
fsr-3913	323	2	growth	growth	NOUN
fsr-3913	323	3	rate	rate	NOUN
fsr-3913	323	4	is	be	AUX
fsr-3913	323	5	closer	close	ADJ
fsr-3913	323	6	to	to	ADP
fsr-3913	323	7	actual	actual	ADJ
fsr-3913	323	8	price	price	NOUN
fsr-3913	323	9	increases	increase	NOUN
fsr-3913	323	10	for	for	ADP
fsr-3913	323	11	various	various	ADJ
fsr-3913	323	12	components	component	NOUN
fsr-3913	323	13	of	of	ADP
fsr-3913	323	14	health	health	NOUN
fsr-3913	323	15	care	care	NOUN
fsr-3913	323	16	during	during	ADP
fsr-3913	323	17	the	the	DET
fsr-3913	323	18	1990s	1990s	NUM
fsr-3913	323	19	.	.	PUNCT
fsr-3913	324	1	as	as	SCONJ
fsr-3913	324	2	expected	expect	VERB
fsr-3913	324	3	,	,	PUNCT
fsr-3913	324	4	the	the	DET
fsr-3913	324	5	increase	increase	NOUN
fsr-3913	324	6	in	in	ADP
fsr-3913	324	7	the	the	DET
fsr-3913	324	8	rate	rate	NOUN
fsr-3913	324	9	of	of	ADP
fsr-3913	324	10	medical	medical	ADJ
fsr-3913	324	11	inflation	inflation	NOUN
fsr-3913	324	12	decreases	decrease	VERB
fsr-3913	324	13	the	the	DET
fsr-3913	324	14	balances	balance	NOUN
fsr-3913	324	15	accumulated	accumulate	VERB
fsr-3913	324	16	.	.	PUNCT
fsr-3913	325	1	the	the	DET
fsr-3913	325	2	results	result	NOUN
fsr-3913	325	3	of	of	ADP
fsr-3913	325	4	the	the	DET
fsr-3913	325	5	analysis	analysis	NOUN
fsr-3913	325	6	using	use	VERB
fsr-3913	325	7	a	a	DET
fsr-3913	325	8	higher	high	ADJ
fsr-3913	325	9	growth	growth	NOUN
fsr-3913	325	10	rate	rate	NOUN
fsr-3913	325	11	for	for	ADP
fsr-3913	325	12	claims	claim	NOUN
fsr-3913	325	13	are	be	AUX
fsr-3913	325	14	shown	show	VERB
fsr-3913	325	15	in	in	ADP
fsr-3913	325	16	tables	table	NOUN
fsr-3913	325	17	3	3	NUM
fsr-3913	325	18	and	and	CCONJ
fsr-3913	325	19	4	4	NUM
fsr-3913	325	20	below	below	ADV
fsr-3913	325	21	.	.	PUNCT
fsr-3913	326	1	this	this	DET
fsr-3913	326	2	model	model	NOUN
fsr-3913	326	3	admittedly	admittedly	ADV
fsr-3913	326	4	contains	contain	VERB
fsr-3913	326	5	limitations	limitation	NOUN
fsr-3913	326	6	that	that	PRON
fsr-3913	326	7	obviously	obviously	ADV
fsr-3913	326	8	have	have	VERB
fsr-3913	326	9	a	a	DET
fsr-3913	326	10	significant	significant	ADJ
fsr-3913	326	11	effect	effect	NOUN
fsr-3913	326	12	on	on	ADP
fsr-3913	326	13	the	the	DET
fsr-3913	326	14	results	result	NOUN
fsr-3913	326	15	.	.	PUNCT
fsr-3913	327	1	it	it	PRON
fsr-3913	327	2	should	should	AUX
fsr-3913	327	3	be	be	AUX
fsr-3913	327	4	noted	note	VERB
fsr-3913	327	5	that	that	SCONJ
fsr-3913	327	6	this	this	DET
fsr-3913	327	7	model	model	NOUN
fsr-3913	327	8	assumes	assume	VERB
fsr-3913	327	9	no	no	DET
fsr-3913	327	10	cap	cap	NOUN
fsr-3913	327	11	on	on	ADP
fsr-3913	327	12	out	out	ADP
fsr-3913	327	13	-	-	PUNCT
fsr-3913	327	14	of	of	ADP
fsr-3913	327	15	-	-	PUNCT
fsr-3913	327	16	pocket	pocket	NOUN
fsr-3913	327	17	expenditures	expenditure	NOUN
fsr-3913	327	18	.	.	PUNCT
fsr-3913	328	1	under	under	ADP
fsr-3913	328	2	the	the	DET
fsr-3913	328	3	1996	1996	NUM
fsr-3913	328	4	health	health	NOUN
fsr-3913	328	5	insurance	insurance	NOUN
fsr-3913	328	6	portability	portability	NOUN
fsr-3913	328	7	and	and	CCONJ
fsr-3913	328	8	accountability	accountability	NOUN
fsr-3913	328	9	act	act	NOUN
fsr-3913	328	10	,	,	PUNCT
fsr-3913	328	11	there	there	PRON
fsr-3913	328	12	is	be	VERB
fsr-3913	328	13	an	an	DET
fsr-3913	328	14	out	out	ADJ
fsr-3913	328	15	-	-	PUNCT
fsr-3913	328	16	ofpocket	ofpocket	NOUN
fsr-3913	328	17	cap	cap	NOUN
fsr-3913	328	18	of	of	ADP
fsr-3913	328	19	$	$	SYM
fsr-3913	328	20	3,000	3,000	NUM
fsr-3913	328	21	and	and	CCONJ
fsr-3913	328	22	$	$	SYM
fsr-3913	328	23	5,500	5,500	NUM
fsr-3913	328	24	on	on	ADP
fsr-3913	328	25	individual	individual	ADJ
fsr-3913	328	26	and	and	CCONJ
fsr-3913	328	27	family	family	NOUN
fsr-3913	328	28	plans	plan	NOUN
fsr-3913	328	29	,	,	PUNCT
fsr-3913	328	30	respectively	respectively	ADV
fsr-3913	328	31	.	.	PUNCT
fsr-3913	329	1	such	such	DET
fsr-3913	329	2	a	a	DET
fsr-3913	329	3	cap	cap	NOUN
fsr-3913	329	4	would	would	AUX
fsr-3913	329	5	alter	alter	VERB
fsr-3913	329	6	the	the	DET
fsr-3913	329	7	results	result	NOUN
fsr-3913	329	8	shown	show	VERB
fsr-3913	329	9	here	here	ADV
fsr-3913	329	10	dramatically	dramatically	ADV
fsr-3913	329	11	.	.	PUNCT
fsr-3913	330	1	however	however	ADV
fsr-3913	330	2	,	,	PUNCT
fsr-3913	330	3	even	even	ADV
fsr-3913	330	4	with	with	ADP
fsr-3913	330	5	such	such	DET
fsr-3913	330	6	a	a	DET
fsr-3913	330	7	cap	cap	NOUN
fsr-3913	330	8	the	the	DET
fsr-3913	330	9	difference	difference	NOUN
fsr-3913	330	10	would	would	AUX
fsr-3913	330	11	have	have	VERB
fsr-3913	330	12	to	to	PART
fsr-3913	330	13	be	be	AUX
fsr-3913	330	14	covered	cover	VERB
fsr-3913	330	15	by	by	ADP
fsr-3913	330	16	some	some	DET
fsr-3913	330	17	entity	entity	NOUN
fsr-3913	330	18	,	,	PUNCT
fsr-3913	330	19	such	such	ADJ
fsr-3913	330	20	as	as	ADP
fsr-3913	330	21	private	private	ADJ
fsr-3913	330	22	insurance	insurance	NOUN
fsr-3913	330	23	or	or	CCONJ
fsr-3913	330	24	government	government	NOUN
fsr-3913	330	25	table	table	NOUN
fsr-3913	330	26	3	3	NUM
fsr-3913	330	27	ending	end	VERB
fsr-3913	330	28	balances	balance	NOUN
fsr-3913	330	29	in	in	ADP
fsr-3913	330	30	medical	medical	ADJ
fsr-3913	330	31	savings	saving	NOUN
fsr-3913	330	32	account	account	NOUN
fsr-3913	330	33	for	for	ADP
fsr-3913	330	34	a	a	DET
fsr-3913	330	35	family	family	NOUN
fsr-3913	330	36	(	(	PUNCT
fsr-3913	330	37	assuming	assume	VERB
fsr-3913	330	38	annual	annual	ADJ
fsr-3913	330	39	growth	growth	NOUN
fsr-3913	330	40	rate	rate	NOUN
fsr-3913	330	41	of	of	ADP
fsr-3913	330	42	health	health	NOUN
fsr-3913	330	43	care	care	NOUN
fsr-3913	330	44	expenditures	expenditure	NOUN
fsr-3913	330	45	equals	equal	VERB
fsr-3913	330	46	six	six	NUM
fsr-3913	330	47	percent	percent	NOUN
fsr-3913	330	48	)	)	PUNCT
fsr-3913	330	49	years	year	NOUN
fsr-3913	330	50	in	in	ADP
fsr-3913	330	51	plan	plan	NOUN
fsr-3913	330	52	tdg	tdg	PROPN
fsr-3913	330	53	with	with	ADP
fsr-3913	330	54	low	low	ADJ
fsr-3913	330	55	claims	claim	NOUN
fsr-3913	330	56	*	*	PUNCT
fsr-3913	330	57	tdg	tdg	PROPN
fsr-3913	330	58	with	with	ADP
fsr-3913	330	59	average	average	ADJ
fsr-3913	330	60	claims	claim	NOUN
fsr-3913	330	61	*	*	PUNCT
fsr-3913	330	62	tdg	tdg	PROPN
fsr-3913	330	63	with	with	ADP
fsr-3913	330	64	high	high	ADJ
fsr-3913	330	65	claims	claim	NOUN
fsr-3913	330	66	*	*	SYM
fsr-3913	330	67	5	5	NUM
fsr-3913	330	68	$	$	SYM
fsr-3913	330	69	21,971	21,971	NUM
fsr-3913	330	70	$	$	SYM
fsr-3913	330	71	18,406	18,406	NUM
fsr-3913	330	72	$	$	SYM
fsr-3913	330	73	11,391	11,391	NUM
fsr-3913	330	74	10	10	NUM
fsr-3913	330	75	$	$	SYM
fsr-3913	330	76	63,366	63,366	NUM
fsr-3913	330	77	$	$	SYM
fsr-3913	330	78	52,159	52,159	NUM
fsr-3913	330	79	$	$	SYM
fsr-3913	330	80	30,626	30,626	NUM
fsr-3913	330	81	15	15	NUM
fsr-3913	330	82	$	$	SYM
fsr-3913	330	83	138,867	138,867	NUM
fsr-3913	330	84	$	$	SYM
fsr-3913	330	85	112,383	112,383	NUM
fsr-3913	330	86	$	$	SYM
fsr-3913	330	87	62,543	62,543	NUM
fsr-3913	330	88	20	20	NUM
fsr-3913	330	89	$	$	SYM
fsr-3913	330	90	273,937	273,937	NUM
fsr-3913	330	91	$	$	SYM
fsr-3913	330	92	218,174	218,174	NUM
fsr-3913	330	93	$	$	SYM
fsr-3913	330	94	115,085	115,085	NUM
fsr-3913	330	95	40	40	NUM
fsr-3913	330	96	$	$	SYM
fsr-3913	330	97	2,936,804	2,936,804	NUM
fsr-3913	330	98	$	$	SYM
fsr-3913	330	99	2,224,307	2,224,307	NUM
fsr-3913	330	100	$	$	SYM
fsr-3913	330	101	967,923	967,923	NUM
fsr-3913	330	102	*	*	PUNCT
fsr-3913	330	103	assumes	assume	VERB
fsr-3913	330	104	no	no	DET
fsr-3913	330	105	limit	limit	NOUN
fsr-3913	330	106	on	on	ADP
fsr-3913	330	107	out	out	ADP
fsr-3913	330	108	-	-	PUNCT
fsr-3913	330	109	of	of	ADP
fsr-3913	330	110	-	-	PUNCT
fsr-3913	330	111	pocket	pocket	NOUN
fsr-3913	330	112	costs	cost	NOUN
fsr-3913	330	113	;	;	PUNCT
fsr-3913	330	114	in	in	ADP
fsr-3913	330	115	1998	1998	NUM
fsr-3913	330	116	the	the	DET
fsr-3913	330	117	opc	opc	PROPN
fsr-3913	330	118	was	be	AUX
fsr-3913	330	119	$	$	SYM
fsr-3913	330	120	5,500	5,500	NUM
fsr-3913	330	121	for	for	ADP
fsr-3913	330	122	families	family	NOUN
fsr-3913	330	123	.	.	PUNCT
fsr-3913	331	1	table	table	NOUN
fsr-3913	331	2	4	4	NUM
fsr-3913	331	3	ending	end	VERB
fsr-3913	331	4	balances	balance	NOUN
fsr-3913	331	5	in	in	ADP
fsr-3913	331	6	medical	medical	ADJ
fsr-3913	331	7	savings	saving	NOUN
fsr-3913	331	8	account	account	NOUN
fsr-3913	331	9	for	for	ADP
fsr-3913	331	10	an	an	DET
fsr-3913	331	11	individual	individual	NOUN
fsr-3913	331	12	(	(	PUNCT
fsr-3913	331	13	assuming	assume	VERB
fsr-3913	331	14	annual	annual	ADJ
fsr-3913	331	15	growth	growth	NOUN
fsr-3913	331	16	rate	rate	NOUN
fsr-3913	331	17	of	of	ADP
fsr-3913	331	18	health	health	NOUN
fsr-3913	331	19	care	care	NOUN
fsr-3913	331	20	expenditures	expenditure	NOUN
fsr-3913	331	21	equals	equal	VERB
fsr-3913	331	22	six	six	NUM
fsr-3913	331	23	percent	percent	NOUN
fsr-3913	331	24	)	)	PUNCT
fsr-3913	331	25	years	year	NOUN
fsr-3913	331	26	in	in	ADP
fsr-3913	331	27	plan	plan	NOUN
fsr-3913	331	28	tdg	tdg	PROPN
fsr-3913	331	29	with	with	ADP
fsr-3913	331	30	low	low	ADJ
fsr-3913	331	31	claims	claim	NOUN
fsr-3913	331	32	*	*	PUNCT
fsr-3913	331	33	tdg	tdg	PROPN
fsr-3913	331	34	with	with	ADP
fsr-3913	331	35	average	average	ADJ
fsr-3913	331	36	claims	claim	NOUN
fsr-3913	331	37	*	*	PUNCT
fsr-3913	331	38	tdg	tdg	PROPN
fsr-3913	331	39	with	with	ADP
fsr-3913	331	40	high	high	ADJ
fsr-3913	331	41	claims	claim	NOUN
fsr-3913	331	42	*	*	SYM
fsr-3913	331	43	5	5	NUM
fsr-3913	331	44	$	$	SYM
fsr-3913	331	45	8,576	8,576	NUM
fsr-3913	331	46	$	$	SYM
fsr-3913	331	47	5,069	5,069	NUM
fsr-3913	331	48	2	2	NUM
fsr-3913	331	49	$	$	SYM
fsr-3913	331	50	1,947	1,947	NUM
fsr-3913	331	51	10	10	NUM
fsr-3913	331	52	$	$	SYM
fsr-3913	331	53	24,771	24,771	NUM
fsr-3913	331	54	$	$	SYM
fsr-3913	331	55	14,004	14,004	NUM
fsr-3913	331	56	2	2	NUM
fsr-3913	331	57	$	$	SYM
fsr-3913	331	58	7,529	7,529	NUM
fsr-3913	331	59	15	15	NUM
fsr-3913	331	60	$	$	SYM
fsr-3913	331	61	53,702	53,702	NUM
fsr-3913	331	62	$	$	SYM
fsr-3913	331	63	28,782	28,782	NUM
fsr-3913	331	64	2	2	NUM
fsr-3913	331	65	$	$	SYM
fsr-3913	331	66	21,057	21,057	NUM
fsr-3913	331	67	20	20	NUM
fsr-3913	331	68	$	$	SYM
fsr-3913	331	69	104,554	104,554	NUM
fsr-3913	331	70	$	$	SYM
fsr-3913	331	71	53,009	53,009	NUM
fsr-3913	331	72	2	2	NUM
fsr-3913	331	73	$	$	SYM
fsr-3913	331	74	50,081	50,081	NUM
fsr-3913	331	75	40	40	NUM
fsr-3913	331	76	$	$	SYM
fsr-3913	331	77	1,069,000	1,069,000	NUM
fsr-3913	331	78	$	$	SYM
fsr-3913	331	79	440,808	440,808	NUM
fsr-3913	331	80	2$815,575	2$815,575	NUM
fsr-3913	331	81	*	*	PUNCT
fsr-3913	331	82	assumes	assume	VERB
fsr-3913	331	83	no	no	DET
fsr-3913	331	84	limit	limit	NOUN
fsr-3913	331	85	on	on	ADP
fsr-3913	331	86	out	out	ADP
fsr-3913	331	87	-	-	PUNCT
fsr-3913	331	88	of	of	ADP
fsr-3913	331	89	-	-	PUNCT
fsr-3913	331	90	pocket	pocket	NOUN
fsr-3913	331	91	costs	cost	NOUN
fsr-3913	331	92	;	;	PUNCT
fsr-3913	331	93	in	in	ADP
fsr-3913	331	94	1998	1998	NUM
fsr-3913	331	95	the	the	DET
fsr-3913	331	96	opc	opc	PROPN
fsr-3913	331	97	was	be	AUX
fsr-3913	331	98	$	$	SYM
fsr-3913	331	99	3,000	3,000	NUM
fsr-3913	331	100	for	for	ADP
fsr-3913	331	101	individuals	individual	NOUN
fsr-3913	331	102	.	.	PUNCT
fsr-3913	332	1	120	120	NUM
fsr-3913	332	2	j.t	j.t	PROPN
fsr-3913	332	3	.	.	PROPN
fsr-3913	332	4	query	query	PROPN
fsr-3913	332	5	/	/	SYM
fsr-3913	332	6	financial	financial	ADJ
fsr-3913	332	7	services	service	NOUN
fsr-3913	332	8	review	review	VERB
fsr-3913	332	9	9	9	NUM
fsr-3913	332	10	(	(	PUNCT
fsr-3913	332	11	2000	2000	NUM
fsr-3913	332	12	)	)	PUNCT
fsr-3913	333	1	107–123	107–123	NUM
fsr-3913	333	2	subsidized	subsidize	VERB
fsr-3913	333	3	health	health	NOUN
fsr-3913	333	4	care	care	NOUN
fsr-3913	333	5	coverage	coverage	NOUN
fsr-3913	333	6	.	.	PUNCT
fsr-3913	334	1	in	in	ADP
fsr-3913	334	2	either	either	DET
fsr-3913	334	3	case	case	NOUN
fsr-3913	334	4	the	the	DET
fsr-3913	334	5	costs	cost	NOUN
fsr-3913	334	6	would	would	AUX
fsr-3913	334	7	be	be	AUX
fsr-3913	334	8	significant	significant	ADJ
fsr-3913	334	9	,	,	PUNCT
fsr-3913	334	10	resulting	result	VERB
fsr-3913	334	11	in	in	ADP
fsr-3913	334	12	either	either	DET
fsr-3913	334	13	rising	rise	VERB
fsr-3913	334	14	insurance	insurance	NOUN
fsr-3913	334	15	premiums	premium	NOUN
fsr-3913	334	16	or	or	CCONJ
fsr-3913	334	17	higher	high	ADJ
fsr-3913	334	18	government	government	NOUN
fsr-3913	334	19	expenditures	expenditure	NOUN
fsr-3913	334	20	.	.	PUNCT
fsr-3913	335	1	in	in	ADP
fsr-3913	335	2	addition	addition	NOUN
fsr-3913	335	3	,	,	PUNCT
fsr-3913	335	4	the	the	DET
fsr-3913	335	5	model	model	NOUN
fsr-3913	335	6	assumes	assume	VERB
fsr-3913	335	7	that	that	SCONJ
fsr-3913	335	8	claims	claim	NOUN
fsr-3913	335	9	are	be	AUX
fsr-3913	335	10	level	level	ADJ
fsr-3913	335	11	(	(	PUNCT
fsr-3913	335	12	adjusted	adjust	VERB
fsr-3913	335	13	for	for	ADP
fsr-3913	335	14	inflation	inflation	NOUN
fsr-3913	335	15	)	)	PUNCT
fsr-3913	335	16	throughout	throughout	ADP
fsr-3913	335	17	one	one	NUM
fsr-3913	335	18	’s	’s	PART
fsr-3913	335	19	lifetime	lifetime	NOUN
fsr-3913	335	20	.	.	PUNCT
fsr-3913	336	1	as	as	SCONJ
fsr-3913	336	2	evidenced	evidence	VERB
fsr-3913	336	3	by	by	ADP
fsr-3913	336	4	a	a	DET
fsr-3913	336	5	watson	watson	PROPN
fsr-3913	336	6	wyatt	wyatt	PROPN
fsr-3913	336	7	worldwide	worldwide	PROPN
fsr-3913	336	8	study	study	PROPN
fsr-3913	336	9	(	(	PUNCT
fsr-3913	336	10	1996	1996	NUM
fsr-3913	336	11	)	)	PUNCT
fsr-3913	336	12	this	this	PRON
fsr-3913	336	13	is	be	AUX
fsr-3913	336	14	not	not	PART
fsr-3913	336	15	indicative	indicative	ADJ
fsr-3913	336	16	of	of	ADP
fsr-3913	336	17	a	a	DET
fsr-3913	336	18	person	person	NOUN
fsr-3913	336	19	’s	’s	PART
fsr-3913	336	20	medical	medical	ADJ
fsr-3913	336	21	expenditures	expenditure	NOUN
fsr-3913	336	22	during	during	ADP
fsr-3913	336	23	a	a	DET
fsr-3913	336	24	typical	typical	ADJ
fsr-3913	336	25	life	life	NOUN
fsr-3913	336	26	cycle	cycle	NOUN
fsr-3913	336	27	.	.	PUNCT
fsr-3913	337	1	the	the	DET
fsr-3913	337	2	average	average	ADJ
fsr-3913	337	3	per	per	ADP
fsr-3913	337	4	capita	capita	X
fsr-3913	337	5	health	health	NOUN
fsr-3913	337	6	expenditure	expenditure	NOUN
fsr-3913	337	7	by	by	ADP
fsr-3913	337	8	age	age	NOUN
fsr-3913	337	9	group	group	NOUN
fsr-3913	337	10	in	in	ADP
fsr-3913	337	11	1995	1995	NUM
fsr-3913	337	12	indicates	indicate	VERB
fsr-3913	337	13	an	an	DET
fsr-3913	337	14	increasing	increase	VERB
fsr-3913	337	15	level	level	NOUN
fsr-3913	337	16	of	of	ADP
fsr-3913	337	17	spending	spending	NOUN
fsr-3913	337	18	dependent	dependent	ADJ
fsr-3913	337	19	upon	upon	SCONJ
fsr-3913	337	20	age	age	NOUN
fsr-3913	337	21	group	group	NOUN
fsr-3913	337	22	.	.	PUNCT
fsr-3913	338	1	from	from	ADP
fsr-3913	338	2	ages	age	NOUN
fsr-3913	338	3	5–44	5–44	PROPN
fsr-3913	338	4	,	,	PUNCT
fsr-3913	338	5	the	the	DET
fsr-3913	338	6	average	average	ADJ
fsr-3913	338	7	per	per	ADP
fsr-3913	338	8	capita	capita	X
fsr-3913	338	9	health	health	NOUN
fsr-3913	338	10	expenditure	expenditure	NOUN
fsr-3913	338	11	was	be	AUX
fsr-3913	338	12	below	below	ADP
fsr-3913	338	13	$	$	SYM
fsr-3913	338	14	2,000	2,000	NUM
fsr-3913	338	15	;	;	PUNCT
fsr-3913	338	16	from	from	ADP
fsr-3913	338	17	ages	age	NOUN
fsr-3913	338	18	45–64	45–64	NUM
fsr-3913	338	19	the	the	DET
fsr-3913	338	20	average	average	NOUN
fsr-3913	338	21	was	be	AUX
fsr-3913	338	22	between	between	ADP
fsr-3913	338	23	$	$	SYM
fsr-3913	338	24	3,000	3,000	NUM
fsr-3913	338	25	and	and	CCONJ
fsr-3913	338	26	$	$	SYM
fsr-3913	338	27	6,000	6,000	NUM
fsr-3913	338	28	;	;	PUNCT
fsr-3913	338	29	and	and	CCONJ
fsr-3913	338	30	from	from	ADP
fsr-3913	338	31	ages	age	NOUN
fsr-3913	338	32	65–89	65–89	NUM
fsr-3913	338	33	the	the	DET
fsr-3913	338	34	average	average	NOUN
fsr-3913	338	35	was	be	AUX
fsr-3913	338	36	between	between	ADP
fsr-3913	338	37	$	$	SYM
fsr-3913	338	38	8,000	8,000	NUM
fsr-3913	338	39	and	and	CCONJ
fsr-3913	338	40	$	$	SYM
fsr-3913	338	41	13,000	13,000	NUM
fsr-3913	338	42	.	.	PUNCT
fsr-3913	339	1	under	under	ADP
fsr-3913	339	2	this	this	DET
fsr-3913	339	3	scenario	scenario	NOUN
fsr-3913	339	4	,	,	PUNCT
fsr-3913	339	5	it	it	PRON
fsr-3913	339	6	might	might	AUX
fsr-3913	339	7	be	be	AUX
fsr-3913	339	8	possible	possible	ADJ
fsr-3913	339	9	for	for	SCONJ
fsr-3913	339	10	the	the	DET
fsr-3913	339	11	individual	individual	ADJ
fsr-3913	339	12	msa	msa	PROPN
fsr-3913	339	13	account	account	PROPN
fsr-3913	339	14	to	to	PART
fsr-3913	339	15	accumulate	accumulate	VERB
fsr-3913	339	16	enough	enough	ADJ
fsr-3913	339	17	capital	capital	NOUN
fsr-3913	339	18	in	in	ADP
fsr-3913	339	19	the	the	DET
fsr-3913	339	20	early	early	ADJ
fsr-3913	339	21	years	year	NOUN
fsr-3913	339	22	to	to	PART
fsr-3913	339	23	offset	offset	VERB
fsr-3913	339	24	the	the	DET
fsr-3913	339	25	effect	effect	NOUN
fsr-3913	339	26	of	of	ADP
fsr-3913	339	27	large	large	ADJ
fsr-3913	339	28	withdrawals	withdrawal	NOUN
fsr-3913	339	29	to	to	PART
fsr-3913	339	30	pay	pay	VERB
fsr-3913	339	31	claims	claim	NOUN
fsr-3913	339	32	in	in	ADP
fsr-3913	339	33	the	the	DET
fsr-3913	339	34	later	later	ADJ
fsr-3913	339	35	years	year	NOUN
fsr-3913	339	36	.	.	PUNCT
fsr-3913	340	1	8	8	X
fsr-3913	340	2	.	.	X
fsr-3913	340	3	conclusion	conclusion	NOUN
fsr-3913	340	4	this	this	DET
fsr-3913	340	5	paper	paper	NOUN
fsr-3913	340	6	examines	examine	VERB
fsr-3913	340	7	the	the	DET
fsr-3913	340	8	feasibility	feasibility	NOUN
fsr-3913	340	9	of	of	ADP
fsr-3913	340	10	medical	medical	ADJ
fsr-3913	340	11	savings	saving	NOUN
fsr-3913	340	12	accounts	account	NOUN
fsr-3913	340	13	as	as	ADP
fsr-3913	340	14	a	a	DET
fsr-3913	340	15	practical	practical	ADJ
fsr-3913	340	16	savings	saving	NOUN
fsr-3913	340	17	opportunity	opportunity	NOUN
fsr-3913	340	18	.	.	PUNCT
fsr-3913	341	1	the	the	DET
fsr-3913	341	2	numerical	numerical	ADJ
fsr-3913	341	3	analysis	analysis	NOUN
fsr-3913	341	4	is	be	AUX
fsr-3913	341	5	a	a	DET
fsr-3913	341	6	refinement	refinement	NOUN
fsr-3913	341	7	of	of	ADP
fsr-3913	341	8	previous	previous	ADJ
fsr-3913	341	9	simulations	simulation	NOUN
fsr-3913	341	10	,	,	PUNCT
fsr-3913	341	11	as	as	SCONJ
fsr-3913	341	12	described	describe	VERB
fsr-3913	341	13	in	in	ADP
fsr-3913	341	14	the	the	DET
fsr-3913	341	15	literature	literature	NOUN
fsr-3913	341	16	review	review	NOUN
fsr-3913	341	17	,	,	PUNCT
fsr-3913	341	18	in	in	ADP
fsr-3913	341	19	a	a	DET
fsr-3913	341	20	number	number	NOUN
fsr-3913	341	21	of	of	ADP
fsr-3913	341	22	areas	area	NOUN
fsr-3913	341	23	.	.	PUNCT
fsr-3913	342	1	actual	actual	ADJ
fsr-3913	342	2	forecasted	forecast	VERB
fsr-3913	342	3	rates	rate	NOUN
fsr-3913	342	4	of	of	ADP
fsr-3913	342	5	inflation	inflation	NOUN
fsr-3913	342	6	,	,	PUNCT
fsr-3913	342	7	stocks	stock	NOUN
fsr-3913	342	8	,	,	PUNCT
fsr-3913	342	9	and	and	CCONJ
fsr-3913	342	10	bills	bill	NOUN
fsr-3913	342	11	for	for	ADP
fsr-3913	342	12	the	the	DET
fsr-3913	342	13	years	year	NOUN
fsr-3913	342	14	1999–2025	1999–2025	NUM
fsr-3913	342	15	are	be	AUX
fsr-3913	342	16	obtained	obtain	VERB
fsr-3913	342	17	from	from	ADP
fsr-3913	342	18	ibbotson	ibbotson	PROPN
fsr-3913	342	19	and	and	CCONJ
fsr-3913	342	20	associates	associate	NOUN
fsr-3913	342	21	.	.	PUNCT
fsr-3913	343	1	taxable	taxable	ADJ
fsr-3913	343	2	and	and	CCONJ
fsr-3913	343	3	tax	tax	NOUN
fsr-3913	343	4	-	-	PUNCT
fsr-3913	343	5	deferred	defer	VERB
fsr-3913	343	6	growth	growth	NOUN
fsr-3913	343	7	are	be	AUX
fsr-3913	343	8	computed	compute	VERB
fsr-3913	343	9	and	and	CCONJ
fsr-3913	343	10	contrasted	contrast	VERB
fsr-3913	343	11	.	.	PUNCT
fsr-3913	344	1	the	the	DET
fsr-3913	344	2	composition	composition	NOUN
fsr-3913	344	3	of	of	ADP
fsr-3913	344	4	assumed	assume	VERB
fsr-3913	344	5	investments	investment	NOUN
fsr-3913	344	6	in	in	ADP
fsr-3913	344	7	the	the	DET
fsr-3913	344	8	msa	msa	PROPN
fsr-3913	344	9	more	more	ADV
fsr-3913	344	10	closely	closely	ADV
fsr-3913	344	11	emulate	emulate	VERB
fsr-3913	344	12	actual	actual	ADJ
fsr-3913	344	13	practice	practice	NOUN
fsr-3913	344	14	.	.	PUNCT
fsr-3913	345	1	claims	claim	NOUN
fsr-3913	345	2	scenarios	scenario	NOUN
fsr-3913	345	3	are	be	AUX
fsr-3913	345	4	based	base	VERB
fsr-3913	345	5	on	on	ADP
fsr-3913	345	6	an	an	DET
fsr-3913	345	7	extensive	extensive	ADJ
fsr-3913	345	8	national	national	ADJ
fsr-3913	345	9	bureau	bureau	NOUN
fsr-3913	345	10	of	of	ADP
fsr-3913	345	11	economic	economic	ADJ
fsr-3913	345	12	research	research	NOUN
fsr-3913	345	13	study	study	NOUN
fsr-3913	345	14	.	.	PUNCT
fsr-3913	346	1	the	the	DET
fsr-3913	346	2	maximum	maximum	ADJ
fsr-3913	346	3	allowable	allowable	ADJ
fsr-3913	346	4	contribution	contribution	NOUN
fsr-3913	346	5	is	be	AUX
fsr-3913	346	6	indexed	index	VERB
fsr-3913	346	7	in	in	ADP
fsr-3913	346	8	order	order	NOUN
fsr-3913	346	9	to	to	PART
fsr-3913	346	10	align	align	VERB
fsr-3913	346	11	the	the	DET
fsr-3913	346	12	amounts	amount	NOUN
fsr-3913	346	13	more	more	ADV
fsr-3913	346	14	closely	closely	ADV
fsr-3913	346	15	with	with	ADP
fsr-3913	346	16	the	the	DET
fsr-3913	346	17	parameters	parameter	NOUN
fsr-3913	346	18	found	find	VERB
fsr-3913	346	19	in	in	ADP
fsr-3913	346	20	the	the	DET
fsr-3913	346	21	1996	1996	NUM
fsr-3913	346	22	hipaa	hipaa	NOUN
fsr-3913	346	23	pilot	pilot	NOUN
fsr-3913	346	24	program	program	NOUN
fsr-3913	346	25	.	.	PUNCT
fsr-3913	347	1	a	a	DET
fsr-3913	347	2	comparison	comparison	NOUN
fsr-3913	347	3	of	of	ADP
fsr-3913	347	4	the	the	DET
fsr-3913	347	5	msa	msa	PROPN
fsr-3913	347	6	and	and	CCONJ
fsr-3913	347	7	the	the	DET
fsr-3913	347	8	roth	roth	PROPN
fsr-3913	347	9	ira	ira	PROPN
fsr-3913	347	10	finds	find	VERB
fsr-3913	347	11	advantages	advantage	NOUN
fsr-3913	347	12	and	and	CCONJ
fsr-3913	347	13	disadvantages	disadvantage	NOUN
fsr-3913	347	14	in	in	ADP
fsr-3913	347	15	each	each	DET
fsr-3913	347	16	plan	plan	NOUN
fsr-3913	347	17	.	.	PUNCT
fsr-3913	348	1	strategies	strategy	NOUN
fsr-3913	348	2	using	use	VERB
fsr-3913	348	3	a	a	DET
fsr-3913	348	4	combination	combination	NOUN
fsr-3913	348	5	of	of	ADP
fsr-3913	348	6	a	a	DET
fsr-3913	348	7	medical	medical	ADJ
fsr-3913	348	8	savings	savings	NOUN
fsr-3913	348	9	-	-	PUNCT
fsr-3913	348	10	type	type	NOUN
fsr-3913	348	11	account	account	NOUN
fsr-3913	348	12	and	and	CCONJ
fsr-3913	348	13	a	a	DET
fsr-3913	348	14	retirement	retirement	NOUN
fsr-3913	348	15	account	account	NOUN
fsr-3913	348	16	may	may	AUX
fsr-3913	348	17	optimize	optimize	VERB
fsr-3913	348	18	the	the	DET
fsr-3913	348	19	benefits	benefit	NOUN
fsr-3913	348	20	available	available	ADJ
fsr-3913	348	21	to	to	ADP
fsr-3913	348	22	qualified	qualified	ADJ
fsr-3913	348	23	taxpayers	taxpayer	NOUN
fsr-3913	348	24	.	.	PUNCT
fsr-3913	349	1	to	to	ADP
fsr-3913	349	2	the	the	DET
fsr-3913	349	3	vast	vast	ADJ
fsr-3913	349	4	majority	majority	NOUN
fsr-3913	349	5	of	of	ADP
fsr-3913	349	6	individuals	individual	NOUN
fsr-3913	349	7	,	,	PUNCT
fsr-3913	349	8	the	the	DET
fsr-3913	349	9	medical	medical	ADJ
fsr-3913	349	10	savings	saving	NOUN
fsr-3913	349	11	account	account	NOUN
fsr-3913	349	12	represents	represent	VERB
fsr-3913	349	13	a	a	DET
fsr-3913	349	14	viable	viable	ADJ
fsr-3913	349	15	personal	personal	ADJ
fsr-3913	349	16	savings	saving	NOUN
fsr-3913	349	17	vehicle	vehicle	NOUN
fsr-3913	349	18	.	.	PUNCT
fsr-3913	350	1	the	the	DET
fsr-3913	350	2	90	90	NUM
fsr-3913	350	3	%	%	NOUN
fsr-3913	350	4	of	of	ADP
fsr-3913	350	5	the	the	DET
fsr-3913	350	6	population	population	NOUN
fsr-3913	350	7	that	that	PRON
fsr-3913	350	8	incur	incur	VERB
fsr-3913	350	9	only	only	ADV
fsr-3913	350	10	one	one	NUM
fsr-3913	350	11	-	-	PUNCT
fsr-3913	350	12	fourth	fourth	NOUN
fsr-3913	350	13	of	of	ADP
fsr-3913	350	14	the	the	DET
fsr-3913	350	15	total	total	ADJ
fsr-3913	350	16	u.s	u.s	PROPN
fsr-3913	350	17	.	.	PROPN
fsr-3913	350	18	health	health	PROPN
fsr-3913	350	19	care	care	NOUN
fsr-3913	350	20	expenditures	expenditure	NOUN
fsr-3913	350	21	would	would	AUX
fsr-3913	350	22	end	end	VERB
fsr-3913	350	23	up	up	ADP
fsr-3913	350	24	with	with	ADP
fsr-3913	350	25	a	a	DET
fsr-3913	350	26	significant	significant	ADJ
fsr-3913	350	27	account	account	NOUN
fsr-3913	350	28	balance	balance	NOUN
fsr-3913	350	29	upon	upon	SCONJ
fsr-3913	350	30	retirement	retirement	NOUN
fsr-3913	350	31	.	.	PUNCT
fsr-3913	351	1	for	for	ADP
fsr-3913	351	2	the	the	DET
fsr-3913	351	3	ten	ten	NUM
fsr-3913	351	4	percentage	percentage	NOUN
fsr-3913	351	5	of	of	ADP
fsr-3913	351	6	the	the	DET
fsr-3913	351	7	u.s	u.s	PROPN
fsr-3913	351	8	.	.	PROPN
fsr-3913	351	9	population	population	NOUN
fsr-3913	351	10	that	that	PRON
fsr-3913	351	11	incur	incur	VERB
fsr-3913	351	12	three	three	NUM
fsr-3913	351	13	-	-	PUNCT
fsr-3913	351	14	fourths	fourth	NOUN
fsr-3913	351	15	of	of	ADP
fsr-3913	351	16	the	the	DET
fsr-3913	351	17	total	total	ADJ
fsr-3913	351	18	u.s	u.s	PROPN
fsr-3913	351	19	.	.	PROPN
fsr-3913	351	20	health	health	PROPN
fsr-3913	351	21	care	care	NOUN
fsr-3913	351	22	expenditures	expenditure	NOUN
fsr-3913	351	23	,	,	PUNCT
fsr-3913	351	24	the	the	DET
fsr-3913	351	25	medical	medical	ADJ
fsr-3913	351	26	savings	saving	NOUN
fsr-3913	351	27	account	account	NOUN
fsr-3913	351	28	is	be	AUX
fsr-3913	351	29	not	not	PART
fsr-3913	351	30	a	a	DET
fsr-3913	351	31	practicable	practicable	ADJ
fsr-3913	351	32	retirement	retirement	NOUN
fsr-3913	351	33	funding	funding	NOUN
fsr-3913	351	34	alternative	alternative	NOUN
fsr-3913	351	35	.	.	PUNCT
fsr-3913	352	1	under	under	ADP
fsr-3913	352	2	it	it	PRON
fsr-3913	352	3	’s	’	VERB
fsr-3913	352	4	present	present	ADJ
fsr-3913	352	5	structure	structure	NOUN
fsr-3913	352	6	,	,	PUNCT
fsr-3913	352	7	the	the	DET
fsr-3913	352	8	msa	msa	PROPN
fsr-3913	352	9	should	should	AUX
fsr-3913	352	10	not	not	PART
fsr-3913	352	11	be	be	AUX
fsr-3913	352	12	considered	consider	VERB
fsr-3913	352	13	as	as	ADP
fsr-3913	352	14	a	a	DET
fsr-3913	352	15	complete	complete	ADJ
fsr-3913	352	16	replacement	replacement	NOUN
fsr-3913	352	17	for	for	ADP
fsr-3913	352	18	other	other	ADJ
fsr-3913	352	19	retirement	retirement	NOUN
fsr-3913	352	20	savings	saving	NOUN
fsr-3913	352	21	vehicles	vehicle	NOUN
fsr-3913	352	22	such	such	ADJ
fsr-3913	352	23	as	as	ADP
fsr-3913	352	24	the	the	DET
fsr-3913	352	25	401(k	401(k	PROPN
fsr-3913	352	26	)	)	PUNCT
fsr-3913	352	27	and	and	CCONJ
fsr-3913	352	28	the	the	DET
fsr-3913	352	29	various	various	ADJ
fsr-3913	352	30	iras	ira	NOUN
fsr-3913	352	31	available	available	ADJ
fsr-3913	352	32	.	.	PUNCT
fsr-3913	353	1	future	future	ADJ
fsr-3913	353	2	health	health	NOUN
fsr-3913	353	3	status	status	NOUN
fsr-3913	353	4	is	be	AUX
fsr-3913	353	5	the	the	DET
fsr-3913	353	6	primary	primary	ADJ
fsr-3913	353	7	determinant	determinant	NOUN
fsr-3913	353	8	of	of	ADP
fsr-3913	353	9	the	the	DET
fsr-3913	353	10	success	success	NOUN
fsr-3913	353	11	of	of	ADP
fsr-3913	353	12	the	the	DET
fsr-3913	353	13	msa	msa	PROPN
fsr-3913	353	14	as	as	ADP
fsr-3913	353	15	an	an	DET
fsr-3913	353	16	effective	effective	ADJ
fsr-3913	353	17	savings	saving	NOUN
fsr-3913	353	18	tool	tool	NOUN
fsr-3913	353	19	.	.	PUNCT
fsr-3913	354	1	the	the	DET
fsr-3913	354	2	uncertainty	uncertainty	NOUN
fsr-3913	354	3	of	of	ADP
fsr-3913	354	4	an	an	DET
fsr-3913	354	5	individual	individual	NOUN
fsr-3913	354	6	’s	’s	PART
fsr-3913	354	7	future	future	ADJ
fsr-3913	354	8	health	health	NOUN
fsr-3913	354	9	expenditures	expenditure	NOUN
fsr-3913	354	10	makes	make	VERB
fsr-3913	354	11	the	the	DET
fsr-3913	354	12	medical	medical	ADJ
fsr-3913	354	13	savings	saving	NOUN
fsr-3913	354	14	account	account	VERB
fsr-3913	354	15	an	an	DET
fsr-3913	354	16	“	"	PUNCT
fsr-3913	354	17	all	all	PRON
fsr-3913	354	18	-	-	PUNCT
fsr-3913	354	19	or	or	CCONJ
fsr-3913	354	20	-	-	PUNCT
fsr-3913	354	21	nothing	nothing	PRON
fsr-3913	354	22	”	"	PUNCT
fsr-3913	354	23	proposal	proposal	NOUN
fsr-3913	354	24	in	in	ADP
fsr-3913	354	25	some	some	DET
fsr-3913	354	26	respects	respect	NOUN
fsr-3913	354	27	.	.	PUNCT
fsr-3913	355	1	most	most	ADJ
fsr-3913	355	2	objective	objective	ADJ
fsr-3913	355	3	analyses	analysis	NOUN
fsr-3913	355	4	acknowledge	acknowledge	VERB
fsr-3913	355	5	that	that	SCONJ
fsr-3913	355	6	medical	medical	ADJ
fsr-3913	355	7	savings	saving	NOUN
fsr-3913	355	8	accounts	account	NOUN
fsr-3913	355	9	have	have	VERB
fsr-3913	355	10	both	both	DET
fsr-3913	355	11	pros	pro	NOUN
fsr-3913	355	12	and	and	CCONJ
fsr-3913	355	13	cons	con	NOUN
fsr-3913	355	14	.	.	PUNCT
fsr-3913	356	1	however	however	ADV
fsr-3913	356	2	,	,	PUNCT
fsr-3913	356	3	the	the	DET
fsr-3913	356	4	debate	debate	NOUN
fsr-3913	356	5	continues	continue	VERB
fsr-3913	356	6	on	on	ADP
fsr-3913	356	7	whether	whether	SCONJ
fsr-3913	356	8	msas	msa	NOUN
fsr-3913	356	9	would	would	AUX
fsr-3913	356	10	provide	provide	VERB
fsr-3913	356	11	a	a	DET
fsr-3913	356	12	net	net	ADJ
fsr-3913	356	13	benefit	benefit	NOUN
fsr-3913	356	14	or	or	CCONJ
fsr-3913	356	15	burden	burden	NOUN
fsr-3913	356	16	to	to	ADP
fsr-3913	356	17	the	the	DET
fsr-3913	356	18	existing	exist	VERB
fsr-3913	356	19	health	health	NOUN
fsr-3913	356	20	care	care	NOUN
fsr-3913	356	21	system	system	NOUN
fsr-3913	356	22	.	.	PUNCT
fsr-3913	357	1	the	the	DET
fsr-3913	357	2	argument	argument	NOUN
fsr-3913	357	3	for	for	ADP
fsr-3913	357	4	a	a	DET
fsr-3913	357	5	medical	medical	ADJ
fsr-3913	357	6	savings	savings	NOUN
fsr-3913	357	7	-	-	PUNCT
fsr-3913	357	8	type	type	NOUN
fsr-3913	357	9	account	account	NOUN
fsr-3913	357	10	or	or	CCONJ
fsr-3913	357	11	a	a	DET
fsr-3913	357	12	“	"	PUNCT
fsr-3913	357	13	super	super	ADJ
fsr-3913	357	14	ira	ira	PROPN
fsr-3913	357	15	”	"	PUNCT
fsr-3913	357	16	that	that	PRON
fsr-3913	357	17	combines	combine	VERB
fsr-3913	357	18	attributes	attribute	NOUN
fsr-3913	357	19	of	of	ADP
fsr-3913	357	20	the	the	DET
fsr-3913	357	21	msa	msa	PROPN
fsr-3913	357	22	and	and	CCONJ
fsr-3913	357	23	the	the	DET
fsr-3913	357	24	roth	roth	PROPN
fsr-3913	357	25	ira	ira	PROPN
fsr-3913	357	26	is	be	AUX
fsr-3913	357	27	compelling	compelling	ADJ
fsr-3913	357	28	.	.	PUNCT
fsr-3913	358	1	this	this	PRON
fsr-3913	358	2	is	be	AUX
fsr-3913	358	3	especially	especially	ADV
fsr-3913	358	4	critical	critical	ADJ
fsr-3913	358	5	to	to	ADP
fsr-3913	358	6	those	those	PRON
fsr-3913	358	7	within	within	ADP
fsr-3913	358	8	twenty	twenty	NUM
fsr-3913	358	9	-	-	PUNCT
fsr-3913	358	10	five	five	NUM
fsr-3913	358	11	years	year	NOUN
fsr-3913	358	12	of	of	ADP
fsr-3913	358	13	retiring	retire	VERB
fsr-3913	358	14	,	,	PUNCT
fsr-3913	358	15	as	as	ADP
fsr-3913	358	16	a	a	DET
fsr-3913	358	17	means	means	NOUN
fsr-3913	358	18	for	for	ADP
fsr-3913	358	19	“	"	PUNCT
fsr-3913	358	20	catching	catch	VERB
fsr-3913	358	21	up	up	ADP
fsr-3913	358	22	”	"	PUNCT
fsr-3913	358	23	to	to	ADP
fsr-3913	358	24	acceptable	acceptable	ADJ
fsr-3913	358	25	savings	saving	NOUN
fsr-3913	358	26	levels	level	NOUN
fsr-3913	358	27	for	for	ADP
fsr-3913	358	28	a	a	DET
fsr-3913	358	29	comfortable	comfortable	ADJ
fsr-3913	358	30	retirement	retirement	NOUN
fsr-3913	358	31	.	.	PUNCT
fsr-3913	359	1	nevertheless	nevertheless	ADV
fsr-3913	359	2	,	,	PUNCT
fsr-3913	359	3	the	the	DET
fsr-3913	359	4	challenge	challenge	NOUN
fsr-3913	359	5	will	will	AUX
fsr-3913	359	6	be	be	AUX
fsr-3913	359	7	121j.t	121j.t	NUM
fsr-3913	359	8	.	.	PUNCT
fsr-3913	360	1	query	query	NOUN
fsr-3913	360	2	/	/	SYM
fsr-3913	360	3	financial	financial	ADJ
fsr-3913	360	4	services	service	NOUN
fsr-3913	360	5	review	review	VERB
fsr-3913	360	6	9	9	NUM
fsr-3913	360	7	(	(	PUNCT
fsr-3913	360	8	2000	2000	NUM
fsr-3913	360	9	)	)	PUNCT
fsr-3913	360	10	107–123	107–123	NUM
fsr-3913	360	11	to	to	PART
fsr-3913	360	12	insure	insure	VERB
fsr-3913	360	13	that	that	SCONJ
fsr-3913	360	14	the	the	DET
fsr-3913	360	15	unhealthy	unhealthy	ADJ
fsr-3913	360	16	ten	ten	NUM
fsr-3913	360	17	percentage	percentage	NOUN
fsr-3913	360	18	are	be	AUX
fsr-3913	360	19	not	not	PART
fsr-3913	360	20	left	leave	VERB
fsr-3913	360	21	behind	behind	ADV
fsr-3913	360	22	or	or	CCONJ
fsr-3913	360	23	remain	remain	VERB
fsr-3913	360	24	in	in	ADP
fsr-3913	360	25	a	a	DET
fsr-3913	360	26	position	position	NOUN
fsr-3913	360	27	that	that	PRON
fsr-3913	360	28	burdens	burden	VERB
fsr-3913	360	29	the	the	DET
fsr-3913	360	30	entire	entire	ADJ
fsr-3913	360	31	health	health	NOUN
fsr-3913	360	32	care	care	NOUN
fsr-3913	360	33	system	system	NOUN
fsr-3913	360	34	.	.	PUNCT
fsr-3913	361	1	references	reference	NOUN
fsr-3913	361	2	american	american	PROPN
fsr-3913	361	3	academy	academy	PROPN
fsr-3913	361	4	of	of	ADP
fsr-3913	361	5	actuaries	actuary	NOUN
fsr-3913	361	6	.	.	PUNCT
fsr-3913	362	1	(	(	PUNCT
fsr-3913	362	2	1995	1995	NUM
fsr-3913	362	3	)	)	PUNCT
fsr-3913	362	4	.	.	PUNCT
fsr-3913	363	1	medical	medical	ADJ
fsr-3913	363	2	savings	saving	NOUN
fsr-3913	363	3	accounts	account	NOUN
fsr-3913	363	4	:	:	PUNCT
fsr-3913	363	5	cost	cost	NOUN
fsr-3913	363	6	implications	implication	NOUN
fsr-3913	363	7	and	and	CCONJ
fsr-3913	363	8	design	design	NOUN
fsr-3913	363	9	issues	issue	NOUN
fsr-3913	363	10	.	.	PUNCT
fsr-3913	364	1	washington	washington	PROPN
fsr-3913	364	2	,	,	PUNCT
fsr-3913	364	3	d.c	d.c	PROPN
fsr-3913	364	4	.	.	PROPN
fsr-3913	364	5	public	public	ADJ
fsr-3913	364	6	policy	policy	NOUN
fsr-3913	364	7	department	department	NOUN
fsr-3913	364	8	of	of	ADP
fsr-3913	364	9	the	the	DET
fsr-3913	364	10	american	american	PROPN
fsr-3913	364	11	academy	academy	PROPN
fsr-3913	364	12	of	of	ADP
fsr-3913	364	13	actuaries	actuary	NOUN
fsr-3913	364	14	.	.	PUNCT
fsr-3913	365	1	anon	anon	PROPN
fsr-3913	365	2	.	.	PROPN
fsr-3913	366	1	(	(	PUNCT
fsr-3913	366	2	1996	1996	NUM
fsr-3913	366	3	)	)	PUNCT
fsr-3913	366	4	.	.	PUNCT
fsr-3913	367	1	real	real	ADJ
fsr-3913	367	2	health	health	NOUN
fsr-3913	367	3	-	-	PUNCT
fsr-3913	367	4	care	care	NOUN
fsr-3913	367	5	reform.investor	reform.investor	NOUN
fsr-3913	367	6	’s	’s	PART
fsr-3913	367	7	business	business	PROPN
fsr-3913	367	8	daily	daily	PROPN
fsr-3913	367	9	,	,	PUNCT
fsr-3913	367	10	october	october	PROPN
fsr-3913	367	11	,	,	PUNCT
fsr-3913	367	12	16	16	NUM
fsr-3913	367	13	.	.	PUNCT
fsr-3913	368	1	barchet	barchet	PROPN
fsr-3913	368	2	,	,	PUNCT
fsr-3913	368	3	s.	s.	PROPN
fsr-3913	368	4	,	,	PUNCT
fsr-3913	368	5	anderson	anderson	PROPN
fsr-3913	368	6	,	,	PUNCT
fsr-3913	368	7	j.	j.	PROPN
fsr-3913	368	8	,	,	PUNCT
fsr-3913	368	9	&	&	CCONJ
fsr-3913	368	10	chapman	chapman	PROPN
fsr-3913	368	11	,	,	PUNCT
fsr-3913	368	12	l.	l.	PROPN
fsr-3913	368	13	(	(	PUNCT
fsr-3913	368	14	1995	1995	NUM
fsr-3913	368	15	)	)	PUNCT
fsr-3913	368	16	.	.	PUNCT
fsr-3913	369	1	medical	medical	ADJ
fsr-3913	369	2	savings	saving	NOUN
fsr-3913	369	3	accounts	account	NOUN
fsr-3913	369	4	:	:	PUNCT
fsr-3913	369	5	an	an	DET
fsr-3913	369	6	option	option	NOUN
fsr-3913	369	7	to	to	PART
fsr-3913	369	8	reduce	reduce	VERB
fsr-3913	369	9	health	health	NOUN
fsr-3913	369	10	care	care	NOUN
fsr-3913	369	11	costs	cost	NOUN
fsr-3913	369	12	and	and	CCONJ
fsr-3913	369	13	increase	increase	VERB
fsr-3913	369	14	health	health	NOUN
fsr-3913	369	15	care	care	NOUN
fsr-3913	369	16	satisfaction.aca	satisfaction.aca	PROPN
fsr-3913	369	17	journal	journal	PROPN
fsr-3913	369	18	,	,	PUNCT
fsr-3913	369	19	4,34–47	4,34–47	PROPN
fsr-3913	369	20	.	.	NOUN
fsr-3913	369	21	bajtelsmit	bajtelsmit	NOUN
fsr-3913	369	22	,	,	PUNCT
fsr-3913	369	23	v.	v.	ADP
fsr-3913	369	24	l.	l.	PROPN
fsr-3913	369	25	(	(	PUNCT
fsr-3913	369	26	1996	1996	NUM
fsr-3913	369	27	)	)	PUNCT
fsr-3913	369	28	.	.	PUNCT
fsr-3913	370	1	conservative	conservative	ADJ
fsr-3913	370	2	pension	pension	NOUN
fsr-3913	370	3	investment	investment	NOUN
fsr-3913	370	4	:	:	PUNCT
fsr-3913	370	5	how	how	SCONJ
fsr-3913	370	6	much	much	ADJ
fsr-3913	370	7	difference	difference	NOUN
fsr-3913	370	8	does	do	AUX
fsr-3913	370	9	it	it	PRON
fsr-3913	370	10	make?benefits	make?benefit	VERB
fsr-3913	370	11	quarterly	quarterly	ADJ
fsr-3913	370	12	,	,	PUNCT
fsr-3913	370	13	12,35–39	12,35–39	NUM
fsr-3913	370	14	.	.	PUNCT
fsr-3913	371	1	beam	beam	PROPN
fsr-3913	371	2	,	,	PUNCT
fsr-3913	371	3	b.	b.	PROPN
fsr-3913	371	4	t.	t.	PROPN
fsr-3913	371	5	jr	jr	PROPN
fsr-3913	371	6	.	.	PROPN
fsr-3913	371	7	,	,	PUNCT
fsr-3913	371	8	&	&	CCONJ
fsr-3913	371	9	tacchino	tacchino	PROPN
fsr-3913	371	10	,	,	PUNCT
fsr-3913	371	11	k.	k.	PROPN
fsr-3913	371	12	b.	b.	PROPN
fsr-3913	371	13	(	(	PUNCT
fsr-3913	371	14	1997	1997	NUM
fsr-3913	371	15	)	)	PUNCT
fsr-3913	371	16	.	.	PUNCT
fsr-3913	372	1	medical	medical	ADJ
fsr-3913	372	2	savings	saving	NOUN
fsr-3913	372	3	accounts.journal	accounts.journal	PROPN
fsr-3913	372	4	of	of	ADP
fsr-3913	372	5	the	the	DET
fsr-3913	372	6	american	american	ADJ
fsr-3913	372	7	society	society	NOUN
fsr-3913	372	8	of	of	ADP
fsr-3913	372	9	clu	clu	PROPN
fsr-3913	372	10	&	&	CCONJ
fsr-3913	372	11	chfu	chfu	PROPN
fsr-3913	372	12	,	,	PUNCT
fsr-3913	372	13	51	51	NUM
fsr-3913	372	14	,	,	PUNCT
fsr-3913	372	15	8–12	8–12	PROPN
fsr-3913	372	16	.	.	PUNCT
fsr-3913	373	1	berk	berk	PROPN
fsr-3913	373	2	,	,	PUNCT
fsr-3913	373	3	m.	m.	PROPN
fsr-3913	373	4	l.	l.	PROPN
fsr-3913	373	5	,	,	PUNCT
fsr-3913	373	6	&	&	CCONJ
fsr-3913	373	7	monheit	monheit	PROPN
fsr-3913	373	8	,	,	PUNCT
fsr-3913	373	9	a.	a.	NOUN
fsr-3913	373	10	c.	c.	PROPN
fsr-3913	373	11	(	(	PUNCT
fsr-3913	373	12	1992	1992	NUM
fsr-3913	373	13	)	)	PUNCT
fsr-3913	373	14	.	.	PUNCT
fsr-3913	374	1	the	the	DET
fsr-3913	374	2	concentration	concentration	NOUN
fsr-3913	374	3	of	of	ADP
fsr-3913	374	4	health	health	NOUN
fsr-3913	374	5	expenditures	expenditure	NOUN
fsr-3913	374	6	:	:	PUNCT
fsr-3913	374	7	an	an	DET
fsr-3913	374	8	update.health	update.health	PROPN
fsr-3913	374	9	affairs	affair	NOUN
fsr-3913	374	10	,	,	PUNCT
fsr-3913	374	11	11	11	NUM
fsr-3913	374	12	,	,	PUNCT
fsr-3913	374	13	145–149	145–149	NUM
fsr-3913	374	14	.	.	PUNCT
fsr-3913	374	15	bond	bond	NOUN
fsr-3913	374	16	,	,	PUNCT
fsr-3913	374	17	m.	m.	NOUN
fsr-3913	374	18	t.	t.	PROPN
fsr-3913	374	19	,	,	PUNCT
fsr-3913	374	20	heshizer	heshizer	NOUN
fsr-3913	374	21	,	,	PUNCT
fsr-3913	374	22	b.	b.	PROPN
fsr-3913	374	23	p.	p.	PROPN
fsr-3913	374	24	,	,	PUNCT
fsr-3913	374	25	&	&	CCONJ
fsr-3913	374	26	hrivnak	hrivnak	PROPN
fsr-3913	374	27	,	,	PUNCT
fsr-3913	374	28	m.	m.	NOUN
fsr-3913	374	29	w.	w.	PROPN
fsr-3913	374	30	(	(	PUNCT
fsr-3913	374	31	1996	1996	NUM
fsr-3913	374	32	)	)	PUNCT
fsr-3913	374	33	.	.	PUNCT
fsr-3913	375	1	medical	medical	ADJ
fsr-3913	375	2	savings	saving	NOUN
fsr-3913	375	3	accounts	account	NOUN
fsr-3913	375	4	:	:	PUNCT
fsr-3913	375	5	why	why	SCONJ
fsr-3913	375	6	do	do	AUX
fsr-3913	375	7	they	they	PRON
fsr-3913	375	8	work?benefits	work?benefit	VERB
fsr-3913	375	9	quarterly	quarterly	ADV
fsr-3913	375	10	,	,	PUNCT
fsr-3913	375	11	12,78–83	12,78–83	PROPN
fsr-3913	375	12	.	.	PUNCT
fsr-3913	375	13	bond	bond	NOUN
fsr-3913	375	14	,	,	PUNCT
fsr-3913	375	15	m.	m.	NOUN
fsr-3913	375	16	t.	t.	PROPN
fsr-3913	375	17	,	,	PUNCT
fsr-3913	375	18	heshizer	heshizer	NOUN
fsr-3913	375	19	,	,	PUNCT
fsr-3913	375	20	b.	b.	PROPN
fsr-3913	375	21	p.	p.	PROPN
fsr-3913	375	22	,	,	PUNCT
fsr-3913	375	23	&	&	CCONJ
fsr-3913	375	24	hrivnak	hrivnak	PROPN
fsr-3913	375	25	,	,	PUNCT
fsr-3913	375	26	m.	m.	NOUN
fsr-3913	375	27	w.	w.	PROPN
fsr-3913	375	28	(	(	PUNCT
fsr-3913	375	29	1997	1997	NUM
fsr-3913	375	30	)	)	PUNCT
fsr-3913	375	31	.	.	PUNCT
fsr-3913	376	1	medical	medical	ADJ
fsr-3913	376	2	savings	saving	NOUN
fsr-3913	376	3	accounts	account	NOUN
fsr-3913	376	4	:	:	PUNCT
fsr-3913	376	5	a	a	DET
fsr-3913	376	6	health	health	NOUN
fsr-3913	376	7	insurance	insurance	NOUN
fsr-3913	376	8	option	option	NOUN
fsr-3913	376	9	for	for	ADP
fsr-3913	376	10	the	the	DET
fsr-3913	376	11	public	public	ADJ
fsr-3913	376	12	sector?public	sector?public	PROPN
fsr-3913	376	13	personnel	personnel	NOUN
fsr-3913	376	14	management	management	NOUN
fsr-3913	376	15	,	,	PUNCT
fsr-3913	376	16	28,535–544	28,535–544	NUM
fsr-3913	376	17	.	.	PUNCT
fsr-3913	377	1	bradley	bradley	PROPN
fsr-3913	377	2	,	,	PUNCT
fsr-3913	377	3	c.	c.	PROPN
fsr-3913	377	4	f.	f.	PROPN
fsr-3913	377	5	,	,	PUNCT
fsr-3913	377	6	&	&	CCONJ
fsr-3913	377	7	dalton	dalton	PROPN
fsr-3913	377	8	,	,	PUNCT
fsr-3913	377	9	m.	m.	NOUN
fsr-3913	377	10	a.	a.	NOUN
fsr-3913	377	11	(	(	PUNCT
fsr-3913	377	12	1997	1997	NUM
fsr-3913	377	13	)	)	PUNCT
fsr-3913	377	14	.	.	PUNCT
fsr-3913	378	1	medical	medical	ADJ
fsr-3913	378	2	savings	saving	NOUN
fsr-3913	378	3	accounts	account	NOUN
fsr-3913	378	4	:	:	PUNCT
fsr-3913	378	5	a	a	DET
fsr-3913	378	6	critical	critical	ADJ
fsr-3913	378	7	analysis.journal	analysis.journal	NOUN
fsr-3913	378	8	of	of	ADP
fsr-3913	378	9	financial	financial	ADJ
fsr-3913	378	10	planning	planning	NOUN
fsr-3913	378	11	,	,	PUNCT
fsr-3913	378	12	10,72–77	10,72–77	PROPN
fsr-3913	378	13	.	.	PUNCT
fsr-3913	378	14	burry	burry	PROPN
fsr-3913	378	15	,	,	PUNCT
fsr-3913	378	16	j.	j.	PROPN
fsr-3913	378	17	(	(	PUNCT
fsr-3913	378	18	1994	1994	NUM
fsr-3913	378	19	)	)	PUNCT
fsr-3913	378	20	.	.	PUNCT
fsr-3913	379	1	medical	medical	ADJ
fsr-3913	379	2	savings	saving	NOUN
fsr-3913	379	3	accounts	account	NOUN
fsr-3913	379	4	:	:	PUNCT
fsr-3913	379	5	bad	bad	ADJ
fsr-3913	379	6	medicine	medicine	NOUN
fsr-3913	379	7	for	for	ADP
fsr-3913	379	8	the	the	DET
fsr-3913	379	9	u.s	u.s	PROPN
fsr-3913	379	10	.	.	PROPN
fsr-3913	379	11	health	health	PROPN
fsr-3913	379	12	care	care	NOUN
fsr-3913	379	13	system	system	NOUN
fsr-3913	379	14	.	.	PUNCT
fsr-3913	380	1	blue	blue	ADJ
fsr-3913	380	2	cross	cross	ADJ
fsr-3913	380	3	/	/	SYM
fsr-3913	380	4	blue	blue	ADJ
fsr-3913	380	5	shield	shield	NOUN
fsr-3913	380	6	of	of	ADP
fsr-3913	380	7	ohio	ohio	PROPN
fsr-3913	380	8	.	.	PUNCT
fsr-3913	381	1	doerpinghaus	doerpinghaus	PROPN
fsr-3913	381	2	,	,	PUNCT
fsr-3913	381	3	h.	h.	PROPN
fsr-3913	381	4	(	(	PUNCT
fsr-3913	381	5	1996	1996	NUM
fsr-3913	381	6	)	)	PUNCT
fsr-3913	381	7	.	.	PUNCT
fsr-3913	382	1	managing	manage	VERB
fsr-3913	382	2	medical	medical	ADJ
fsr-3913	382	3	savings	saving	NOUN
fsr-3913	382	4	accounts.benefits	accounts.benefit	NOUN
fsr-3913	382	5	quarterly	quarterly	ADJ
fsr-3913	382	6	,	,	PUNCT
fsr-3913	382	7	12,69–77	12,69–77	PROPN
fsr-3913	382	8	.	.	PUNCT
fsr-3913	382	9	heffley	heffley	PROPN
fsr-3913	382	10	,	,	PUNCT
fsr-3913	382	11	d.	d.	PROPN
fsr-3913	382	12	r.	r.	PROPN
fsr-3913	382	13	,	,	PUNCT
fsr-3913	382	14	&	&	CCONJ
fsr-3913	382	15	miceli	miceli	PROPN
fsr-3913	382	16	,	,	PUNCT
fsr-3913	382	17	t.	t.	PROPN
fsr-3913	382	18	j.	j.	PROPN
fsr-3913	382	19	(	(	PUNCT
fsr-3913	382	20	1998	1998	NUM
fsr-3913	382	21	)	)	PUNCT
fsr-3913	382	22	.	.	PUNCT
fsr-3913	383	1	the	the	DET
fsr-3913	383	2	economics	economic	NOUN
fsr-3913	383	3	of	of	ADP
fsr-3913	383	4	incentive	incentive	NOUN
fsr-3913	383	5	-	-	PUNCT
fsr-3913	383	6	based	base	VERB
fsr-3913	383	7	health	health	NOUN
fsr-3913	383	8	care	care	NOUN
fsr-3913	383	9	plans.journal	plans.journal	ADJ
fsr-3913	383	10	of	of	ADP
fsr-3913	383	11	risk	risk	NOUN
fsr-3913	383	12	and	and	CCONJ
fsr-3913	383	13	insurance	insurance	NOUN
fsr-3913	383	14	,	,	PUNCT
fsr-3913	383	15	65,445–465	65,445–465	NUM
fsr-3913	383	16	.	.	PUNCT
fsr-3913	384	1	jensen	jensen	PROPN
fsr-3913	384	2	,	,	PUNCT
fsr-3913	384	3	g.	g.	PROPN
fsr-3913	384	4	a.	a.	PROPN
fsr-3913	384	5	,	,	PUNCT
fsr-3913	384	6	&	&	CCONJ
fsr-3913	384	7	morlock	morlock	PROPN
fsr-3913	384	8	,	,	PUNCT
fsr-3913	384	9	r.	r.	PROPN
fsr-3913	384	10	j.	j.	PROPN
fsr-3913	384	11	(	(	PUNCT
fsr-3913	384	12	1994	1994	NUM
fsr-3913	384	13	)	)	PUNCT
fsr-3913	384	14	.	.	PUNCT
fsr-3913	385	1	why	why	SCONJ
fsr-3913	385	2	medical	medical	ADJ
fsr-3913	385	3	savings	saving	NOUN
fsr-3913	385	4	accounts	account	NOUN
fsr-3913	385	5	deserve	deserve	VERB
fsr-3913	385	6	a	a	DET
fsr-3913	385	7	closer	close	ADJ
fsr-3913	385	8	look.journal	look.journal	NOUN
fsr-3913	385	9	of	of	ADP
fsr-3913	385	10	american	american	ADJ
fsr-3913	385	11	health	health	NOUN
fsr-3913	385	12	policy	policy	NOUN
fsr-3913	385	13	,	,	PUNCT
fsr-3913	385	14	may	may	PROPN
fsr-3913	385	15	/	/	SYM
fsr-3913	385	16	june	june	PROPN
fsr-3913	385	17	.	.	PUNCT
fsr-3913	386	1	kaiser	kaiser	PROPN
fsr-3913	386	2	-	-	PUNCT
fsr-3913	386	3	harvard	harvard	PROPN
fsr-3913	386	4	program	program	NOUN
fsr-3913	386	5	on	on	ADP
fsr-3913	386	6	the	the	DET
fsr-3913	386	7	public	public	ADJ
fsr-3913	386	8	and	and	CCONJ
fsr-3913	386	9	health	health	NOUN
fsr-3913	386	10	/	/	SYM
fsr-3913	386	11	social	social	ADJ
fsr-3913	386	12	policy	policy	NOUN
fsr-3913	386	13	.	.	PUNCT
fsr-3913	387	1	(	(	PUNCT
fsr-3913	387	2	1996	1996	NUM
fsr-3913	387	3	)	)	PUNCT
fsr-3913	387	4	.	.	PUNCT
fsr-3913	388	1	survey	survey	NOUN
fsr-3913	388	2	of	of	ADP
fsr-3913	388	3	americans	americans	PROPN
fsr-3913	388	4	on	on	ADP
fsr-3913	388	5	health	health	NOUN
fsr-3913	388	6	policy	policy	NOUN
fsr-3913	388	7	.	.	PUNCT
fsr-3913	389	1	questionnaire	questionnaire	NOUN
fsr-3913	389	2	and	and	CCONJ
fsr-3913	389	3	national	national	ADJ
fsr-3913	389	4	toplines	topline	NOUN
fsr-3913	389	5	–	–	PUNCT
fsr-3913	389	6	july	july	PROPN
fsr-3913	389	7	30	30	NUM
fsr-3913	389	8	,	,	PUNCT
fsr-3913	389	9	1996	1996	NUM
fsr-3913	389	10	.	.	PUNCT
fsr-3913	390	1	harvard	harvard	PROPN
fsr-3913	390	2	school	school	PROPN
fsr-3913	390	3	of	of	ADP
fsr-3913	390	4	public	public	ADJ
fsr-3913	390	5	health	health	NOUN
fsr-3913	390	6	,	,	PUNCT
fsr-3913	390	7	boston	boston	PROPN
fsr-3913	390	8	,	,	PUNCT
fsr-3913	390	9	ma	ma	PROPN
fsr-3913	390	10	and	and	CCONJ
fsr-3913	390	11	kaiser	kaiser	PROPN
fsr-3913	390	12	family	family	PROPN
fsr-3913	390	13	foundation	foundation	PROPN
fsr-3913	390	14	,	,	PUNCT
fsr-3913	390	15	menlo	menlo	NOUN
fsr-3913	390	16	park	park	NOUN
fsr-3913	390	17	,	,	PUNCT
fsr-3913	390	18	ca	ca	PROPN
fsr-3913	390	19	.	.	PUNCT
fsr-3913	390	20	keeler	keeler	PROPN
fsr-3913	390	21	,	,	PUNCT
fsr-3913	390	22	e.	e.	PROPN
fsr-3913	390	23	b.	b.	PROPN
fsr-3913	390	24	,	,	PUNCT
fsr-3913	390	25	malkin	malkin	PROPN
fsr-3913	390	26	,	,	PUNCT
fsr-3913	390	27	j.	j.	PROPN
fsr-3913	390	28	d.	d.	PROPN
fsr-3913	390	29	,	,	PUNCT
fsr-3913	390	30	goldman	goldman	PROPN
fsr-3913	390	31	,	,	PUNCT
fsr-3913	390	32	d.	d.	PROPN
fsr-3913	390	33	p.	p.	PROPN
fsr-3913	390	34	,	,	PUNCT
fsr-3913	390	35	&	&	CCONJ
fsr-3913	390	36	buchanan	buchanan	PROPN
fsr-3913	390	37	,	,	PUNCT
fsr-3913	390	38	j.	j.	PROPN
fsr-3913	390	39	l.	l.	PROPN
fsr-3913	390	40	(	(	PUNCT
fsr-3913	390	41	1996	1996	NUM
fsr-3913	390	42	)	)	PUNCT
fsr-3913	390	43	.	.	PUNCT
fsr-3913	391	1	can	can	AUX
fsr-3913	391	2	medical	medical	VERB
fsr-3913	391	3	savings	saving	NOUN
fsr-3913	391	4	accounts	account	NOUN
fsr-3913	391	5	for	for	ADP
fsr-3913	391	6	the	the	PRON
fsr-3913	391	7	nonelderly	nonelderly	ADV
fsr-3913	391	8	reduce	reduce	VERB
fsr-3913	391	9	health	health	NOUN
fsr-3913	391	10	care	care	NOUN
fsr-3913	391	11	costs?journal	costs?journal	PROPN
fsr-3913	391	12	of	of	ADP
fsr-3913	391	13	the	the	DET
fsr-3913	391	14	american	american	PROPN
fsr-3913	391	15	medical	medical	PROPN
fsr-3913	391	16	association	association	PROPN
fsr-3913	391	17	,	,	PUNCT
fsr-3913	391	18	275,1666–1671	275,1666–1671	NUM
fsr-3913	391	19	.	.	PUNCT
fsr-3913	392	1	kpmg	kpmg	PROPN
fsr-3913	392	2	peat	peat	PROPN
fsr-3913	392	3	marwick	marwick	PROPN
fsr-3913	392	4	llp	llp	PROPN
fsr-3913	392	5	.	.	PUNCT
fsr-3913	393	1	(	(	PUNCT
fsr-3913	393	2	1995).retirement	1995).retirement	NUM
fsr-3913	393	3	benefits	benefit	NOUN
fsr-3913	393	4	in	in	ADP
fsr-3913	393	5	the	the	DET
fsr-3913	393	6	1990s	1990s	NUM
fsr-3913	393	7	:	:	PUNCT
fsr-3913	393	8	1995	1995	NUM
fsr-3913	393	9	survey	survey	PROPN
fsr-3913	393	10	data.new	data.new	PROPN
fsr-3913	393	11	york	york	PROPN
fsr-3913	393	12	,	,	PUNCT
fsr-3913	393	13	ny	ny	PROPN
fsr-3913	393	14	.	.	PROPN
fsr-3913	393	15	kpmg	kpmg	PROPN
fsr-3913	393	16	.	.	PUNCT
fsr-3913	394	1	luntz	luntz	PROPN
fsr-3913	394	2	research	research	PROPN
fsr-3913	394	3	companies	company	NOUN
fsr-3913	394	4	.	.	PUNCT
fsr-3913	395	1	january	january	PROPN
fsr-3913	395	2	.	.	PUNCT
fsr-3913	396	1	(	(	PUNCT
fsr-3913	396	2	1995	1995	NUM
fsr-3913	396	3	)	)	PUNCT
fsr-3913	396	4	.	.	PUNCT
fsr-3913	397	1	massaro	massaro	PROPN
fsr-3913	397	2	,	,	PUNCT
fsr-3913	397	3	t.	t.	PROPN
fsr-3913	397	4	a.	a.	PROPN
fsr-3913	397	5	,	,	PUNCT
fsr-3913	397	6	&	&	CCONJ
fsr-3913	397	7	wong	wong	PROPN
fsr-3913	397	8	,	,	PUNCT
fsr-3913	397	9	y.	y.	PROPN
fsr-3913	397	10	n.	n.	PROPN
fsr-3913	397	11	(	(	PUNCT
fsr-3913	397	12	1996	1996	NUM
fsr-3913	397	13	)	)	PUNCT
fsr-3913	397	14	.	.	PUNCT
fsr-3913	398	1	medical	medical	ADJ
fsr-3913	398	2	savings	saving	NOUN
fsr-3913	398	3	accounts	account	NOUN
fsr-3913	398	4	:	:	PUNCT
fsr-3913	398	5	the	the	DET
fsr-3913	398	6	singapore	singapore	PROPN
fsr-3913	398	7	experience	experience	NOUN
fsr-3913	398	8	.	.	PUNCT
fsr-3913	399	1	ncpa	ncpa	PROPN
fsr-3913	399	2	policy	policy	PROPN
fsr-3913	399	3	report	report	NOUN
fsr-3913	399	4	no	no	INTJ
fsr-3913	399	5	.	.	PUNCT
fsr-3913	400	1	(	(	PUNCT
fsr-3913	400	2	203	203	NUM
fsr-3913	400	3	)	)	PUNCT
fsr-3913	400	4	.	.	PUNCT
fsr-3913	401	1	april,1996	april,1996	PROPN
fsr-3913	401	2	.	.	PUNCT
fsr-3913	402	1	mcdevitt	mcdevitt	PROPN
fsr-3913	402	2	,	,	PUNCT
fsr-3913	402	3	r.	r.	PROPN
fsr-3913	402	4	d.	d.	PROPN
fsr-3913	402	5	,	,	PUNCT
fsr-3913	402	6	&	&	CCONJ
fsr-3913	402	7	schieber	schieber	PROPN
fsr-3913	402	8	,	,	PUNCT
fsr-3913	402	9	s.	s.	PROPN
fsr-3913	402	10	j.	j.	PROPN
fsr-3913	403	1	(	(	PUNCT
fsr-3913	403	2	1996).from	1996).from	NUM
fsr-3913	403	3	baby	baby	NOUN
fsr-3913	403	4	boom	boom	NOUN
fsr-3913	403	5	to	to	ADP
fsr-3913	403	6	elder	elder	ADJ
fsr-3913	403	7	boom	boom	NOUN
fsr-3913	403	8	,	,	PUNCT
fsr-3913	403	9	providing	provide	VERB
fsr-3913	403	10	health	health	NOUN
fsr-3913	403	11	care	care	NOUN
fsr-3913	403	12	for	for	ADP
fsr-3913	403	13	an	an	DET
fsr-3913	403	14	aging	age	VERB
fsr-3913	403	15	population.washington	population.washington	NOUN
fsr-3913	403	16	,	,	PUNCT
fsr-3913	403	17	d.c	d.c	PROPN
fsr-3913	403	18	.	.	PUNCT
fsr-3913	403	19	:	:	PUNCT
fsr-3913	404	1	watson	watson	PROPN
fsr-3913	404	2	wyatt	wyatt	PROPN
fsr-3913	404	3	worldwide	worldwide	PROPN
fsr-3913	404	4	.	.	PUNCT
fsr-3913	405	1	merchant	merchant	NOUN
fsr-3913	405	2	,	,	PUNCT
fsr-3913	405	3	t.	t.	PROPN
fsr-3913	405	4	,	,	PUNCT
fsr-3913	405	5	&	&	CCONJ
fsr-3913	405	6	rusk	rusk	PROPN
fsr-3913	405	7	,	,	PUNCT
fsr-3913	405	8	m.	m.	NOUN
fsr-3913	405	9	(	(	PUNCT
fsr-3913	405	10	1997	1997	NUM
fsr-3913	405	11	)	)	PUNCT
fsr-3913	405	12	.	.	PUNCT
fsr-3913	406	1	medical	medical	ADJ
fsr-3913	406	2	savings	saving	NOUN
fsr-3913	406	3	accounts	account	NOUN
fsr-3913	406	4	:	:	PUNCT
fsr-3913	406	5	counting	count	VERB
fsr-3913	406	6	on	on	ADP
fsr-3913	406	7	(	(	PUNCT
fsr-3913	406	8	and	and	CCONJ
fsr-3913	406	9	counting	count	VERB
fsr-3913	406	10	up	up	ADP
fsr-3913	406	11	!	!	PUNCT
fsr-3913	406	12	)	)	PUNCT
fsr-3913	407	1	the	the	DET
fsr-3913	407	2	benefits.credit	benefits.credit	NOUN
fsr-3913	407	3	world	world	NOUN
fsr-3913	407	4	,	,	PUNCT
fsr-3913	407	5	86,13–15	86,13–15	NUM
fsr-3913	407	6	.	.	PUNCT
fsr-3913	407	7	national	national	ADJ
fsr-3913	407	8	center	center	NOUN
fsr-3913	407	9	for	for	ADP
fsr-3913	407	10	policy	policy	NOUN
fsr-3913	407	11	analysis	analysis	NOUN
fsr-3913	407	12	.	.	PUNCT
fsr-3913	408	1	(	(	PUNCT
fsr-3913	408	2	1994	1994	NUM
fsr-3913	408	3	)	)	PUNCT
fsr-3913	408	4	.	.	PUNCT
fsr-3913	409	1	medical	medical	ADJ
fsr-3913	409	2	savings	saving	NOUN
fsr-3913	409	3	accounts	account	NOUN
fsr-3913	409	4	:	:	PUNCT
fsr-3913	409	5	the	the	DET
fsr-3913	409	6	private	private	ADJ
fsr-3913	409	7	sector	sector	NOUN
fsr-3913	409	8	already	already	ADV
fsr-3913	409	9	has	have	VERB
fsr-3913	409	10	them	they	PRON
fsr-3913	409	11	.	.	PUNCT
fsr-3913	410	1	ncpa	ncpa	PROPN
fsr-3913	410	2	brief	brief	VERB
fsr-3913	410	3	analysis	analysis	NOUN
fsr-3913	410	4	no	no	NOUN
fsr-3913	410	5	.	.	NOUN
fsr-3913	410	6	105	105	NUM
fsr-3913	410	7	(	(	PUNCT
fsr-3913	410	8	20	20	NUM
fsr-3913	410	9	april	april	NUM
fsr-3913	410	10	)	)	PUNCT
fsr-3913	410	11	.	.	PUNCT
fsr-3913	411	1	newhouse	newhouse	PROPN
fsr-3913	411	2	,	,	PUNCT
fsr-3913	411	3	j.	j.	PROPN
fsr-3913	411	4	and	and	CCONJ
fsr-3913	411	5	the	the	DET
fsr-3913	411	6	insurance	insurance	NOUN
fsr-3913	411	7	experiment	experiment	NOUN
fsr-3913	411	8	group	group	NOUN
fsr-3913	411	9	.	.	PUNCT
fsr-3913	412	1	(	(	PUNCT
fsr-3913	412	2	1993).free	1993).free	NUM
fsr-3913	412	3	for	for	ADP
fsr-3913	412	4	all	all	PRON
fsr-3913	412	5	:	:	PUNCT
fsr-3913	412	6	lessons	lesson	NOUN
fsr-3913	412	7	from	from	ADP
fsr-3913	412	8	the	the	DET
fsr-3913	412	9	rand	rand	NOUN
fsr-3913	412	10	health	health	NOUN
fsr-3913	412	11	insurance	insurance	PROPN
fsr-3913	412	12	experiment.cambridge	experiment.cambridge	PROPN
fsr-3913	412	13	,	,	PUNCT
fsr-3913	412	14	ma	ma	PROPN
fsr-3913	412	15	:	:	PUNCT
fsr-3913	412	16	harvard	harvard	PROPN
fsr-3913	412	17	university	university	PROPN
fsr-3913	412	18	press	press	NOUN
fsr-3913	412	19	.	.	PUNCT
fsr-3913	413	1	ozanne	ozanne	PROPN
fsr-3913	413	2	,	,	PUNCT
fsr-3913	413	3	l.	l.	PROPN
fsr-3913	413	4	(	(	PUNCT
fsr-3913	413	5	1996	1996	NUM
fsr-3913	413	6	)	)	PUNCT
fsr-3913	413	7	.	.	PUNCT
fsr-3913	414	1	how	how	SCONJ
fsr-3913	414	2	do	do	AUX
fsr-3913	414	3	medical	medical	ADJ
fsr-3913	414	4	savings	saving	NOUN
fsr-3913	414	5	accounts	account	NOUN
fsr-3913	414	6	affect	affect	VERB
fsr-3913	414	7	medical	medical	ADJ
fsr-3913	414	8	spending?inquiry	spending?inquiry	PROPN
fsr-3913	414	9	,	,	PUNCT
fsr-3913	414	10	33,225–236	33,225–236	NUM
fsr-3913	414	11	.	.	PUNCT
fsr-3913	414	12	panko	panko	PROPN
fsr-3913	414	13	,	,	PUNCT
fsr-3913	414	14	r.	r.	PROPN
fsr-3913	414	15	(	(	PUNCT
fsr-3913	414	16	1997	1997	NUM
fsr-3913	414	17	)	)	PUNCT
fsr-3913	414	18	.	.	PUNCT
fsr-3913	415	1	five	five	NUM
fsr-3913	415	2	msa	msa	PROPN
fsr-3913	415	3	sellers	seller	NOUN
fsr-3913	415	4	,	,	PUNCT
fsr-3913	415	5	five	five	NUM
fsr-3913	415	6	strategies.best	strategies.b	ADJ
fsr-3913	415	7	’s	’s	PART
fsr-3913	415	8	review	review	NOUN
fsr-3913	415	9	(	(	PUNCT
fsr-3913	415	10	life	life	NOUN
fsr-3913	415	11	/	/	SYM
fsr-3913	415	12	health	health	NOUN
fsr-3913	415	13	)	)	PUNCT
fsr-3913	415	14	,	,	PUNCT
fsr-3913	415	15	98,60–61	98,60–61	NUM
fsr-3913	415	16	.	.	PUNCT
fsr-3913	415	17	pauly	pauly	PROPN
fsr-3913	415	18	,	,	PUNCT
fsr-3913	415	19	m.	m.	NOUN
fsr-3913	415	20	v.	v.	PROPN
fsr-3913	415	21	(	(	PUNCT
fsr-3913	415	22	1994	1994	NUM
fsr-3913	415	23	)	)	PUNCT
fsr-3913	415	24	.	.	PUNCT
fsr-3913	416	1	an	an	DET
fsr-3913	416	2	analysis	analysis	NOUN
fsr-3913	416	3	of	of	ADP
fsr-3913	416	4	medical	medical	ADJ
fsr-3913	416	5	savings	saving	NOUN
fsr-3913	416	6	accounts	account	NOUN
fsr-3913	416	7	:	:	PUNCT
fsr-3913	416	8	do	do	AUX
fsr-3913	416	9	two	two	NUM
fsr-3913	416	10	wrongs	wrong	NOUN
fsr-3913	416	11	make	make	VERB
fsr-3913	416	12	a	a	DET
fsr-3913	416	13	right	right	NOUN
fsr-3913	416	14	?	?	PUNCT
fsr-3913	417	1	a	a	DET
fsr-3913	417	2	paper	paper	NOUN
fsr-3913	417	3	delivered	deliver	VERB
fsr-3913	417	4	at	at	ADP
fsr-3913	417	5	the	the	DET
fsr-3913	417	6	american	american	PROPN
fsr-3913	417	7	enterprise	enterprise	PROPN
fsr-3913	417	8	institute	institute	PROPN
fsr-3913	417	9	,	,	PUNCT
fsr-3913	417	10	april	april	PROPN
fsr-3913	417	11	18	18	NUM
fsr-3913	417	12	.	.	PUNCT
fsr-3913	417	13	122	122	NUM
fsr-3913	417	14	j.t	j.t	PROPN
fsr-3913	417	15	.	.	PROPN
fsr-3913	417	16	query	query	PROPN
fsr-3913	417	17	/	/	SYM
fsr-3913	417	18	financial	financial	ADJ
fsr-3913	417	19	services	service	NOUN
fsr-3913	417	20	review	review	VERB
fsr-3913	417	21	9	9	NUM
fsr-3913	417	22	(	(	PUNCT
fsr-3913	417	23	2000	2000	NUM
fsr-3913	417	24	)	)	PUNCT
fsr-3913	417	25	107–123	107–123	NUM
fsr-3913	417	26	robbins	robbin	NOUN
fsr-3913	417	27	,	,	PUNCT
fsr-3913	417	28	g.	g.	PROPN
fsr-3913	417	29	,	,	PUNCT
fsr-3913	417	30	robbins	robbins	PROPN
fsr-3913	417	31	,	,	PUNCT
fsr-3913	417	32	a.	a.	NOUN
fsr-3913	417	33	,	,	PUNCT
fsr-3913	417	34	&	&	CCONJ
fsr-3913	417	35	goodman	goodman	PROPN
fsr-3913	417	36	,	,	PUNCT
fsr-3913	417	37	j.	j.	PROPN
fsr-3913	417	38	c.	c.	PROPN
fsr-3913	417	39	(	(	PUNCT
fsr-3913	417	40	1994	1994	NUM
fsr-3913	417	41	)	)	PUNCT
fsr-3913	417	42	.	.	PUNCT
fsr-3913	418	1	inefficiency	inefficiency	NOUN
fsr-3913	418	2	in	in	ADP
fsr-3913	418	3	the	the	DET
fsr-3913	418	4	u.s	u.s	PROPN
fsr-3913	418	5	.	.	PROPN
fsr-3913	418	6	health	health	PROPN
fsr-3913	418	7	care	care	NOUN
fsr-3913	418	8	system	system	NOUN
fsr-3913	418	9	:	:	PUNCT
fsr-3913	418	10	what	what	PRON
fsr-3913	418	11	can	can	AUX
fsr-3913	418	12	we	we	PRON
fsr-3913	418	13	do	do	VERB
fsr-3913	418	14	?	?	PUNCT
fsr-3913	419	1	national	national	ADJ
fsr-3913	419	2	center	center	NOUN
fsr-3913	419	3	for	for	ADP
fsr-3913	419	4	policy	policy	NOUN
fsr-3913	419	5	analysis	analysis	NOUN
fsr-3913	419	6	,	,	PUNCT
fsr-3913	419	7	ncpa	ncpa	PROPN
fsr-3913	419	8	policy	policy	PROPN
fsr-3913	419	9	report	report	NOUN
fsr-3913	419	10	no	no	INTJ
fsr-3913	419	11	.	.	NOUN
fsr-3913	419	12	182	182	NUM
fsr-3913	419	13	,	,	PUNCT
fsr-3913	419	14	april	april	PROPN
fsr-3913	419	15	.	.	PUNCT
fsr-3913	420	1	saunders	saunders	PROPN
fsr-3913	420	2	,	,	PUNCT
fsr-3913	420	3	l.	l.	PROPN
fsr-3913	420	4	(	(	PUNCT
fsr-3913	420	5	1997	1997	NUM
fsr-3913	420	6	)	)	PUNCT
fsr-3913	420	7	.	.	PUNCT
fsr-3913	421	1	psst	psst	NOUN
fsr-3913	421	2	!	!	PUNCT
fsr-3913	422	1	super-ira.forbes	super-ira.forbe	NOUN
fsr-3913	422	2	,	,	PUNCT
fsr-3913	422	3	159,170–172	159,170–172	NOUN
fsr-3913	422	4	.	.	PUNCT
fsr-3913	423	1	scandlen	scandlen	PROPN
fsr-3913	423	2	,	,	PUNCT
fsr-3913	423	3	g.	g.	PROPN
fsr-3913	423	4	(	(	PUNCT
fsr-3913	423	5	1998	1998	NUM
fsr-3913	423	6	)	)	PUNCT
fsr-3913	423	7	.	.	PUNCT
fsr-3913	424	1	medical	medical	ADJ
fsr-3913	424	2	savings	saving	NOUN
fsr-3913	424	3	accounts	account	NOUN
fsr-3913	424	4	:	:	PUNCT
fsr-3913	424	5	obstacles	obstacle	NOUN
fsr-3913	424	6	to	to	ADP
fsr-3913	424	7	their	their	PRON
fsr-3913	424	8	growth	growth	NOUN
fsr-3913	424	9	and	and	CCONJ
fsr-3913	424	10	ways	way	NOUN
fsr-3913	424	11	to	to	PART
fsr-3913	424	12	improve	improve	VERB
fsr-3913	424	13	them	they	PRON
fsr-3913	424	14	.	.	PUNCT
fsr-3913	425	1	national	national	ADJ
fsr-3913	425	2	center	center	NOUN
fsr-3913	425	3	for	for	ADP
fsr-3913	425	4	policy	policy	NOUN
fsr-3913	425	5	analysis	analysis	NOUN
fsr-3913	425	6	,	,	PUNCT
fsr-3913	425	7	dallas	dallas	PROPN
fsr-3913	425	8	,	,	PUNCT
fsr-3913	425	9	tx	tx	PROPN
fsr-3913	425	10	,	,	PUNCT
fsr-3913	425	11	policy	policy	NOUN
fsr-3913	425	12	study	study	NOUN
fsr-3913	425	13	no	no	INTJ
fsr-3913	425	14	.	.	PROPN
fsr-3913	425	15	216	216	NUM
fsr-3913	425	16	.	.	PUNCT
fsr-3913	426	1	swartz	swartz	PROPN
fsr-3913	426	2	,	,	PUNCT
fsr-3913	426	3	k.	k.	PROPN
fsr-3913	426	4	(	(	PUNCT
fsr-3913	426	5	1996	1996	NUM
fsr-3913	426	6	)	)	PUNCT
fsr-3913	426	7	.	.	PUNCT
fsr-3913	427	1	medical	medical	ADJ
fsr-3913	427	2	savings	saving	NOUN
fsr-3913	427	3	accounts	account	NOUN
fsr-3913	427	4	and	and	CCONJ
fsr-3913	427	5	research.inquiry	research.inquiry	NOUN
fsr-3913	427	6	,	,	PUNCT
fsr-3913	427	7	33,216–219	33,216–219	NUM
fsr-3913	427	8	.	.	PUNCT
fsr-3913	428	1	williamson	williamson	PROPN
fsr-3913	428	2	,	,	PUNCT
fsr-3913	428	3	c.	c.	PROPN
fsr-3913	428	4	(	(	PUNCT
fsr-3913	428	5	1999	1999	NUM
fsr-3913	428	6	)	)	PUNCT
fsr-3913	428	7	.	.	PUNCT
fsr-3913	429	1	ibbotson	ibbotson	PROPN
fsr-3913	429	2	forecasts	forecast	VERB
fsr-3913	429	3	dow	dow	PROPN
fsr-3913	429	4	at	at	ADP
fsr-3913	429	5	120,000	120,000	NUM
fsr-3913	429	6	within	within	ADP
fsr-3913	429	7	25	25	NUM
fsr-3913	429	8	years.pensions	years.pension	NOUN
fsr-3913	429	9	and	and	CCONJ
fsr-3913	429	10	investments	investment	NOUN
fsr-3913	429	11	,	,	PUNCT
fsr-3913	429	12	april	april	PROPN
fsr-3913	429	13	5	5	NUM
fsr-3913	429	14	,	,	PUNCT
fsr-3913	429	15	(	(	PUNCT
fsr-3913	429	16	1999	1999	NUM
fsr-3913	429	17	)	)	PUNCT
fsr-3913	429	18	,	,	PUNCT
fsr-3913	429	19	1,46	1,46	PROPN
fsr-3913	429	20	.	.	PUNCT
fsr-3913	430	1	zabinski	zabinski	PROPN
fsr-3913	430	2	,	,	PUNCT
fsr-3913	430	3	d.	d.	PROPN
fsr-3913	430	4	,	,	PUNCT
fsr-3913	430	5	selden	selden	PROPN
fsr-3913	430	6	,	,	PUNCT
fsr-3913	430	7	t.	t.	PROPN
fsr-3913	430	8	m.	m.	PROPN
fsr-3913	430	9	,	,	PUNCT
fsr-3913	430	10	moeller	moeller	PROPN
fsr-3913	430	11	,	,	PUNCT
fsr-3913	430	12	j.	j.	PROPN
fsr-3913	430	13	f.	f.	PROPN
fsr-3913	430	14	,	,	PUNCT
fsr-3913	430	15	&	&	CCONJ
fsr-3913	430	16	banthin	banthin	PROPN
fsr-3913	430	17	,	,	PUNCT
fsr-3913	430	18	j.	j.	PROPN
fsr-3913	430	19	s.	s.	PROPN
fsr-3913	430	20	(	(	PUNCT
fsr-3913	430	21	1999	1999	NUM
fsr-3913	430	22	)	)	PUNCT
fsr-3913	430	23	.	.	PUNCT
fsr-3913	431	1	medical	medical	ADJ
fsr-3913	431	2	savings	saving	NOUN
fsr-3913	431	3	accounts	account	NOUN
fsr-3913	431	4	:	:	PUNCT
fsr-3913	431	5	micro	micro	PROPN
fsr-3913	431	6	simulation	simulation	PROPN
fsr-3913	431	7	results	result	VERB
fsr-3913	431	8	from	from	ADP
fsr-3913	431	9	a	a	DET
fsr-3913	431	10	model	model	NOUN
fsr-3913	431	11	with	with	ADP
fsr-3913	431	12	adverse	adverse	ADJ
fsr-3913	431	13	selection.journal	selection.journal	PROPN
fsr-3913	431	14	of	of	ADP
fsr-3913	431	15	health	health	NOUN
fsr-3913	431	16	economics	economic	NOUN
fsr-3913	431	17	,	,	PUNCT
fsr-3913	431	18	18,195–218	18,195–218	NUM
fsr-3913	431	19	.	.	PUNCT
fsr-3913	432	1	123j.t	123j.t	NUM
fsr-3913	432	2	.	.	PUNCT
fsr-3913	433	1	query	query	NOUN
fsr-3913	433	2	/	/	SYM
fsr-3913	433	3	financial	financial	ADJ
fsr-3913	433	4	services	service	NOUN
fsr-3913	433	5	review	review	VERB
fsr-3913	433	6	9	9	NUM
fsr-3913	433	7	(	(	PUNCT
fsr-3913	433	8	2000	2000	NUM
fsr-3913	433	9	)	)	PUNCT
fsr-3913	433	10	107–123	107–123	NUM