id	sid	tid	token	lemma	pos
fsr-3931	1	1	pii	pii	PROPN
fsr-3931	1	2	:	:	PUNCT
fsr-3931	1	3	s1057	s1057	NOUN
fsr-3931	1	4	-	-	PUNCT
fsr-3931	1	5	0810(01)00074	0810(01)00074	NOUN
fsr-3931	1	6	-	-	NOUN
fsr-3931	1	7	9	9	NUM
fsr-3931	1	8	the	the	DET
fsr-3931	1	9	equity	equity	NOUN
fsr-3931	1	10	index	index	NOUN
fsr-3931	1	11	annuity	annuity	NOUN
fsr-3931	1	12	:	:	PUNCT
fsr-3931	1	13	an	an	DET
fsr-3931	1	14	examination	examination	NOUN
fsr-3931	1	15	of	of	ADP
fsr-3931	1	16	performance	performance	NOUN
fsr-3931	1	17	and	and	CCONJ
fsr-3931	1	18	regulatory	regulatory	ADJ
fsr-3931	1	19	concerns	concern	NOUN
fsr-3931	1	20	gregory	gregory	PROPN
fsr-3931	1	21	a.	a.	PROPN
fsr-3931	1	22	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	1	23	*	*	PROPN
fsr-3931	1	24	carroll	carroll	PROPN
fsr-3931	1	25	college	college	PROPN
fsr-3931	1	26	,	,	PUNCT
fsr-3931	1	27	department	department	PROPN
fsr-3931	1	28	of	of	ADP
fsr-3931	1	29	business	business	PROPN
fsr-3931	1	30	administration	administration	NOUN
fsr-3931	1	31	and	and	CCONJ
fsr-3931	1	32	economics	economic	NOUN
fsr-3931	1	33	,	,	PUNCT
fsr-3931	1	34	waukesha	waukesha	PROPN
fsr-3931	1	35	,	,	PUNCT
fsr-3931	1	36	wi	wi	PROPN
fsr-3931	1	37	,	,	PUNCT
fsr-3931	1	38	usa	usa	PROPN
fsr-3931	1	39	received	receive	VERB
fsr-3931	1	40	8	8	NUM
fsr-3931	1	41	february	february	NOUN
fsr-3931	1	42	2000	2000	NUM
fsr-3931	1	43	;	;	PUNCT
fsr-3931	1	44	revised	revise	VERB
fsr-3931	1	45	26	26	NUM
fsr-3931	1	46	march	march	NOUN
fsr-3931	1	47	2001	2001	NUM
fsr-3931	1	48	;	;	PUNCT
fsr-3931	1	49	accepted	accept	VERB
fsr-3931	1	50	4	4	NUM
fsr-3931	1	51	may	may	AUX
fsr-3931	1	52	2001	2001	NUM
fsr-3931	1	53	abstract	abstract	VERB
fsr-3931	1	54	the	the	DET
fsr-3931	1	55	equity	equity	NOUN
fsr-3931	1	56	index	index	NOUN
fsr-3931	1	57	annuity	annuity	NOUN
fsr-3931	1	58	(	(	PUNCT
fsr-3931	1	59	eia	eia	PROPN
fsr-3931	1	60	)	)	PUNCT
fsr-3931	1	61	is	be	AUX
fsr-3931	1	62	a	a	DET
fsr-3931	1	63	recent	recent	ADJ
fsr-3931	1	64	product	product	NOUN
fsr-3931	1	65	development	development	NOUN
fsr-3931	1	66	in	in	ADP
fsr-3931	1	67	the	the	DET
fsr-3931	1	68	insurance	insurance	NOUN
fsr-3931	1	69	industry	industry	NOUN
fsr-3931	1	70	.	.	PUNCT
fsr-3931	2	1	this	this	DET
fsr-3931	2	2	paper	paper	NOUN
fsr-3931	2	3	details	detail	NOUN
fsr-3931	2	4	eia	eia	PROPN
fsr-3931	2	5	design	design	NOUN
fsr-3931	2	6	and	and	CCONJ
fsr-3931	2	7	interest	interest	NOUN
fsr-3931	2	8	crediting	credit	VERB
fsr-3931	2	9	techniques	technique	NOUN
fsr-3931	2	10	,	,	PUNCT
fsr-3931	2	11	examines	examine	VERB
fsr-3931	2	12	expected	expect	VERB
fsr-3931	2	13	performance	performance	NOUN
fsr-3931	2	14	,	,	PUNCT
fsr-3931	2	15	and	and	CCONJ
fsr-3931	2	16	discusses	discuss	VERB
fsr-3931	2	17	possible	possible	ADJ
fsr-3931	2	18	regulatory	regulatory	ADJ
fsr-3931	2	19	concerns	concern	NOUN
fsr-3931	2	20	.	.	PUNCT
fsr-3931	3	1	results	result	NOUN
fsr-3931	3	2	indicate	indicate	VERB
fsr-3931	3	3	that	that	SCONJ
fsr-3931	3	4	the	the	DET
fsr-3931	3	5	eia	eia	NOUN
fsr-3931	3	6	is	be	AUX
fsr-3931	3	7	generally	generally	ADV
fsr-3931	3	8	expected	expect	VERB
fsr-3931	3	9	to	to	PART
fsr-3931	3	10	perform	perform	VERB
fsr-3931	3	11	better	well	ADJ
fsr-3931	3	12	than	than	ADP
fsr-3931	3	13	a	a	DET
fsr-3931	3	14	traditional	traditional	ADJ
fsr-3931	3	15	fixed	fix	VERB
fsr-3931	3	16	annuity	annuity	NOUN
fsr-3931	3	17	for	for	ADP
fsr-3931	3	18	contract	contract	NOUN
fsr-3931	3	19	periods	period	NOUN
fsr-3931	3	20	of	of	ADP
fsr-3931	3	21	at	at	ADV
fsr-3931	3	22	least	least	ADV
fsr-3931	3	23	five	five	NUM
fsr-3931	3	24	years	year	NOUN
fsr-3931	3	25	,	,	PUNCT
fsr-3931	3	26	but	but	CCONJ
fsr-3931	3	27	is	be	AUX
fsr-3931	3	28	substantially	substantially	ADV
fsr-3931	3	29	below	below	ADP
fsr-3931	3	30	that	that	PRON
fsr-3931	3	31	of	of	ADP
fsr-3931	3	32	a	a	DET
fsr-3931	3	33	similar	similar	ADJ
fsr-3931	3	34	direct	direct	ADJ
fsr-3931	3	35	equity	equity	NOUN
fsr-3931	3	36	purchase	purchase	NOUN
fsr-3931	3	37	.	.	PUNCT
fsr-3931	4	1	eia	eia	PROPN
fsr-3931	4	2	contracts	contract	NOUN
fsr-3931	4	3	are	be	AUX
fsr-3931	4	4	not	not	PART
fsr-3931	4	5	appropriate	appropriate	ADJ
fsr-3931	4	6	for	for	ADP
fsr-3931	4	7	shorter	short	ADJ
fsr-3931	4	8	-	-	PUNCT
fsr-3931	4	9	term	term	NOUN
fsr-3931	4	10	investors	investor	NOUN
fsr-3931	4	11	when	when	SCONJ
fsr-3931	4	12	factors	factor	NOUN
fsr-3931	4	13	of	of	ADP
fsr-3931	4	14	risk	risk	NOUN
fsr-3931	4	15	and	and	CCONJ
fsr-3931	4	16	efficient	efficient	ADJ
fsr-3931	4	17	markets	market	NOUN
fsr-3931	4	18	are	be	AUX
fsr-3931	4	19	considered	consider	VERB
fsr-3931	4	20	.	.	PUNCT
fsr-3931	5	1	the	the	DET
fsr-3931	5	2	sec	sec	PROPN
fsr-3931	5	3	is	be	AUX
fsr-3931	5	4	not	not	PART
fsr-3931	5	5	currently	currently	ADV
fsr-3931	5	6	regulating	regulate	VERB
fsr-3931	5	7	the	the	DET
fsr-3931	5	8	eia	eia	NOUN
fsr-3931	5	9	product	product	NOUN
fsr-3931	5	10	,	,	PUNCT
fsr-3931	5	11	which	which	PRON
fsr-3931	5	12	should	should	AUX
fsr-3931	5	13	raise	raise	VERB
fsr-3931	5	14	industry	industry	NOUN
fsr-3931	5	15	concern	concern	NOUN
fsr-3931	5	16	.	.	PUNCT
fsr-3931	6	1	©	©	PROPN
fsr-3931	6	2	2001	2001	NUM
fsr-3931	6	3	elsevier	elsevier	PROPN
fsr-3931	6	4	science	science	PROPN
fsr-3931	6	5	inc	inc	PROPN
fsr-3931	6	6	.	.	PUNCT
fsr-3931	7	1	all	all	DET
fsr-3931	7	2	rights	right	NOUN
fsr-3931	7	3	reserved	reserve	VERB
fsr-3931	7	4	.	.	PUNCT
fsr-3931	8	1	jel	jel	PROPN
fsr-3931	8	2	classification	classification	NOUN
fsr-3931	8	3	:	:	PUNCT
fsr-3931	8	4	g00	g00	PROPN
fsr-3931	8	5	;	;	PUNCT
fsr-3931	8	6	g29	g29	NOUN
fsr-3931	8	7	keywords	keyword	NOUN
fsr-3931	8	8	:	:	PUNCT
fsr-3931	8	9	equity	equity	NOUN
fsr-3931	8	10	index	index	NOUN
fsr-3931	8	11	annuity	annuity	NOUN
fsr-3931	8	12	;	;	PUNCT
fsr-3931	8	13	eia	eia	PROPN
fsr-3931	8	14	1	1	NUM
fsr-3931	8	15	.	.	PUNCT
fsr-3931	9	1	introduction	introduction	NOUN
fsr-3931	9	2	the	the	DET
fsr-3931	9	3	equity	equity	NOUN
fsr-3931	9	4	index	index	NOUN
fsr-3931	9	5	annuity	annuity	NOUN
fsr-3931	9	6	(	(	PUNCT
fsr-3931	9	7	eia	eia	PROPN
fsr-3931	9	8	)	)	PUNCT
fsr-3931	9	9	is	be	AUX
fsr-3931	9	10	a	a	DET
fsr-3931	9	11	relatively	relatively	ADV
fsr-3931	9	12	new	new	ADJ
fsr-3931	9	13	financial	financial	ADJ
fsr-3931	9	14	alternative	alternative	NOUN
fsr-3931	9	15	available	available	ADJ
fsr-3931	9	16	from	from	ADP
fsr-3931	9	17	a	a	DET
fsr-3931	9	18	growing	grow	VERB
fsr-3931	9	19	list	list	NOUN
fsr-3931	9	20	of	of	ADP
fsr-3931	9	21	life	life	NOUN
fsr-3931	9	22	insurance	insurance	NOUN
fsr-3931	9	23	companies	company	NOUN
fsr-3931	9	24	across	across	ADP
fsr-3931	9	25	the	the	DET
fsr-3931	9	26	united	united	PROPN
fsr-3931	9	27	states	states	PROPN
fsr-3931	9	28	.	.	PUNCT
fsr-3931	10	1	jackson	jackson	PROPN
fsr-3931	10	2	national	national	PROPN
fsr-3931	10	3	,	,	PUNCT
fsr-3931	10	4	conseco	conseco	PROPN
fsr-3931	10	5	,	,	PUNCT
fsr-3931	10	6	and	and	CCONJ
fsr-3931	10	7	allianz	allianz	PROPN
fsr-3931	10	8	/	/	SYM
fsr-3931	10	9	lifeusa	lifeusa	NOUN
fsr-3931	10	10	are	be	AUX
fsr-3931	10	11	among	among	ADP
fsr-3931	10	12	the	the	DET
fsr-3931	10	13	largest	large	ADJ
fsr-3931	10	14	issuers	issuer	NOUN
fsr-3931	10	15	of	of	ADP
fsr-3931	10	16	equity	equity	NOUN
fsr-3931	10	17	index	index	NOUN
fsr-3931	10	18	products	product	NOUN
fsr-3931	10	19	.	.	PUNCT
fsr-3931	11	1	eias	eias	PROPN
fsr-3931	11	2	represent	represent	VERB
fsr-3931	11	3	investment	investment	NOUN
fsr-3931	11	4	alternatives	alternative	NOUN
fsr-3931	11	5	that	that	PRON
fsr-3931	11	6	allow	allow	VERB
fsr-3931	11	7	the	the	DET
fsr-3931	11	8	purchaser	purchaser	NOUN
fsr-3931	11	9	to	to	PART
fsr-3931	11	10	participate	participate	VERB
fsr-3931	11	11	in	in	ADP
fsr-3931	11	12	the	the	DET
fsr-3931	11	13	appreciation	appreciation	NOUN
fsr-3931	11	14	of	of	ADP
fsr-3931	11	15	a	a	DET
fsr-3931	11	16	basket	basket	NOUN
fsr-3931	11	17	of	of	ADP
fsr-3931	11	18	equity	equity	NOUN
fsr-3931	11	19	securities	security	NOUN
fsr-3931	11	20	.	.	PUNCT
fsr-3931	12	1	the	the	DET
fsr-3931	12	2	appreciation	appreciation	NOUN
fsr-3931	12	3	in	in	ADP
fsr-3931	12	4	the	the	DET
fsr-3931	12	5	deferred	defer	VERB
fsr-3931	12	6	annuity	annuity	NOUN
fsr-3931	12	7	contract	contract	NOUN
fsr-3931	12	8	is	be	AUX
fsr-3931	12	9	generally	generally	ADV
fsr-3931	12	10	*	*	PUNCT
fsr-3931	12	11	corresponding	correspond	VERB
fsr-3931	12	12	author	author	NOUN
fsr-3931	12	13	.	.	PUNCT
fsr-3931	13	1	tel	tel	PROPN
fsr-3931	13	2	.	.	PUNCT
fsr-3931	13	3	:	:	PUNCT
fsr-3931	14	1	�	�	PROPN
fsr-3931	14	2	1	1	NUM
fsr-3931	14	3	-	-	SYM
fsr-3931	14	4	262	262	NUM
fsr-3931	14	5	-	-	PUNCT
fsr-3931	14	6	951	951	NUM
fsr-3931	14	7	-	-	SYM
fsr-3931	14	8	3061	3061	NUM
fsr-3931	14	9	;	;	PUNCT
fsr-3931	14	10	fax	fax	NOUN
fsr-3931	14	11	:	:	PUNCT
fsr-3931	14	12	�	�	PROPN
fsr-3931	14	13	1	1	NUM
fsr-3931	14	14	-	-	SYM
fsr-3931	14	15	262	262	NUM
fsr-3931	14	16	-	-	PUNCT
fsr-3931	14	17	524	524	NUM
fsr-3931	14	18	-	-	PUNCT
fsr-3931	14	19	7397	7397	NUM
fsr-3931	14	20	.	.	PUNCT
fsr-3931	15	1	e	e	X
fsr-3931	15	2	-	-	NOUN
fsr-3931	15	3	mail	mail	NOUN
fsr-3931	15	4	address	address	NOUN
fsr-3931	15	5	:	:	PUNCT
fsr-3931	15	6	gkuhleme@cc.edu	gkuhleme@cc.edu	PROPN
fsr-3931	15	7	(	(	PUNCT
fsr-3931	15	8	g.a	g.a	PROPN
fsr-3931	15	9	.	.	PROPN
fsr-3931	15	10	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	15	11	)	)	PUNCT
fsr-3931	15	12	.	.	PUNCT
fsr-3931	16	1	financial	financial	ADJ
fsr-3931	16	2	services	service	NOUN
fsr-3931	16	3	review	review	VERB
fsr-3931	16	4	9	9	NUM
fsr-3931	16	5	(	(	PUNCT
fsr-3931	16	6	2000	2000	NUM
fsr-3931	16	7	)	)	PUNCT
fsr-3931	17	1	327–342	327–342	NUM
fsr-3931	17	2	1057	1057	NUM
fsr-3931	17	3	-	-	SYM
fsr-3931	17	4	0810/00/$	0810/00/$	NUM
fsr-3931	17	5	–	–	PUNCT
fsr-3931	17	6	see	see	VERB
fsr-3931	17	7	front	front	ADJ
fsr-3931	17	8	matter	matter	NOUN
fsr-3931	17	9	©	©	PROPN
fsr-3931	17	10	2001	2001	NUM
fsr-3931	17	11	elsevier	elsevier	PROPN
fsr-3931	17	12	science	science	PROPN
fsr-3931	17	13	inc	inc	PROPN
fsr-3931	17	14	.	.	PUNCT
fsr-3931	18	1	all	all	DET
fsr-3931	18	2	rights	right	NOUN
fsr-3931	18	3	reserved	reserve	VERB
fsr-3931	18	4	.	.	PUNCT
fsr-3931	19	1	pii	pii	NOUN
fsr-3931	19	2	:	:	PUNCT
fsr-3931	19	3	s1057	s1057	NOUN
fsr-3931	19	4	-	-	PUNCT
fsr-3931	19	5	0810(01)00074	0810(01)00074	NOUN
fsr-3931	19	6	-	-	PUNCT
fsr-3931	19	7	9	9	NUM
fsr-3931	19	8	based	base	VERB
fsr-3931	19	9	on	on	ADP
fsr-3931	19	10	one	one	NUM
fsr-3931	19	11	of	of	ADP
fsr-3931	19	12	several	several	ADJ
fsr-3931	19	13	different	different	ADJ
fsr-3931	19	14	equity	equity	NOUN
fsr-3931	19	15	indexes	index	NOUN
fsr-3931	19	16	,	,	PUNCT
fsr-3931	19	17	predominately	predominately	ADV
fsr-3931	19	18	the	the	DET
fsr-3931	19	19	s&p	s&p	PROPN
fsr-3931	19	20	500	500	NUM
fsr-3931	19	21	,	,	PUNCT
fsr-3931	19	22	and	and	CCONJ
fsr-3931	19	23	is	be	AUX
fsr-3931	19	24	constructed	construct	VERB
fsr-3931	19	25	with	with	ADP
fsr-3931	19	26	a	a	DET
fsr-3931	19	27	guaranteed	guarantee	VERB
fsr-3931	19	28	minimum	minimum	NOUN
fsr-3931	19	29	value	value	NOUN
fsr-3931	19	30	.	.	PUNCT
fsr-3931	20	1	there	there	PRON
fsr-3931	20	2	has	have	AUX
fsr-3931	20	3	been	be	AUX
fsr-3931	20	4	expansive	expansive	ADJ
fsr-3931	20	5	growth	growth	NOUN
fsr-3931	20	6	in	in	ADP
fsr-3931	20	7	retailing	retail	VERB
fsr-3931	20	8	eias	eia	NOUN
fsr-3931	20	9	over	over	ADP
fsr-3931	20	10	the	the	DET
fsr-3931	20	11	first	first	ADJ
fsr-3931	20	12	few	few	ADJ
fsr-3931	20	13	years	year	NOUN
fsr-3931	20	14	of	of	ADP
fsr-3931	20	15	their	their	PRON
fsr-3931	20	16	existence	existence	NOUN
fsr-3931	20	17	.	.	PUNCT
fsr-3931	21	1	since	since	SCONJ
fsr-3931	21	2	being	be	AUX
fsr-3931	21	3	first	first	ADV
fsr-3931	21	4	offered	offer	VERB
fsr-3931	21	5	in	in	ADP
fsr-3931	21	6	1995	1995	NUM
fsr-3931	21	7	(	(	PUNCT
fsr-3931	21	8	sales	sale	NOUN
fsr-3931	21	9	of	of	ADP
fsr-3931	21	10	$	$	SYM
fsr-3931	21	11	0.4	0.4	NUM
fsr-3931	21	12	billion	billion	NUM
fsr-3931	21	13	)	)	PUNCT
fsr-3931	21	14	,	,	PUNCT
fsr-3931	21	15	the	the	DET
fsr-3931	21	16	financial	financial	ADJ
fsr-3931	21	17	press	press	NOUN
fsr-3931	21	18	has	have	AUX
fsr-3931	21	19	reported	report	VERB
fsr-3931	21	20	that	that	SCONJ
fsr-3931	21	21	eia	eia	PROPN
fsr-3931	21	22	product	product	NOUN
fsr-3931	21	23	sales	sale	NOUN
fsr-3931	21	24	in	in	ADP
fsr-3931	21	25	1999	1999	NUM
fsr-3931	21	26	grew	grow	VERB
fsr-3931	21	27	to	to	ADP
fsr-3931	21	28	$	$	SYM
fsr-3931	21	29	5.1	5.1	NUM
fsr-3931	21	30	billion	billion	NUM
fsr-3931	21	31	and	and	CCONJ
fsr-3931	21	32	have	have	VERB
fsr-3931	21	33	a	a	DET
fsr-3931	21	34	current	current	ADJ
fsr-3931	21	35	asset	asset	NOUN
fsr-3931	21	36	base	base	NOUN
fsr-3931	21	37	exceeding	exceed	VERB
fsr-3931	21	38	$	$	SYM
fsr-3931	21	39	15	15	NUM
fsr-3931	21	40	billion	billion	NUM
fsr-3931	21	41	in	in	ADP
fsr-3931	21	42	force	force	NOUN
fsr-3931	21	43	(	(	PUNCT
fsr-3931	21	44	koco	koco	PROPN
fsr-3931	21	45	,	,	PUNCT
fsr-3931	21	46	2000	2000	NUM
fsr-3931	21	47	)	)	PUNCT
fsr-3931	21	48	.	.	PUNCT
fsr-3931	22	1	this	this	DET
fsr-3931	22	2	substantial	substantial	ADJ
fsr-3931	22	3	growth	growth	NOUN
fsr-3931	22	4	has	have	AUX
fsr-3931	22	5	not	not	PART
fsr-3931	22	6	been	be	AUX
fsr-3931	22	7	appropriately	appropriately	ADV
fsr-3931	22	8	represented	represent	VERB
fsr-3931	22	9	by	by	ADP
fsr-3931	22	10	an	an	DET
fsr-3931	22	11	increase	increase	NOUN
fsr-3931	22	12	in	in	ADP
fsr-3931	22	13	consumer	consumer	NOUN
fsr-3931	22	14	information	information	NOUN
fsr-3931	22	15	related	relate	VERB
fsr-3931	22	16	to	to	ADP
fsr-3931	22	17	the	the	DET
fsr-3931	22	18	usefulness	usefulness	NOUN
fsr-3931	22	19	of	of	ADP
fsr-3931	22	20	using	use	VERB
fsr-3931	22	21	these	these	DET
fsr-3931	22	22	instruments	instrument	NOUN
fsr-3931	22	23	in	in	ADP
fsr-3931	22	24	personal	personal	ADJ
fsr-3931	22	25	financial	financial	ADJ
fsr-3931	22	26	planning	planning	NOUN
fsr-3931	22	27	.	.	PUNCT
fsr-3931	23	1	three	three	NUM
fsr-3931	23	2	issues	issue	NOUN
fsr-3931	23	3	are	be	AUX
fsr-3931	23	4	examined	examine	VERB
fsr-3931	23	5	in	in	ADP
fsr-3931	23	6	this	this	DET
fsr-3931	23	7	paper	paper	NOUN
fsr-3931	23	8	.	.	PUNCT
fsr-3931	24	1	the	the	DET
fsr-3931	24	2	first	first	ADJ
fsr-3931	24	3	issue	issue	NOUN
fsr-3931	24	4	is	be	AUX
fsr-3931	24	5	an	an	DET
fsr-3931	24	6	examination	examination	NOUN
fsr-3931	24	7	of	of	ADP
fsr-3931	24	8	the	the	DET
fsr-3931	24	9	design	design	NOUN
fsr-3931	24	10	of	of	ADP
fsr-3931	24	11	common	common	ADJ
fsr-3931	24	12	eia	eia	NOUN
fsr-3931	24	13	contracts	contract	NOUN
fsr-3931	24	14	.	.	PUNCT
fsr-3931	25	1	the	the	DET
fsr-3931	25	2	four	four	NUM
fsr-3931	25	3	common	common	ADJ
fsr-3931	25	4	interest	interest	NOUN
fsr-3931	25	5	-	-	PUNCT
fsr-3931	25	6	crediting	credit	VERB
fsr-3931	25	7	techniques	technique	NOUN
fsr-3931	25	8	examined	examine	VERB
fsr-3931	25	9	are	be	AUX
fsr-3931	25	10	simple	simple	ADJ
fsr-3931	25	11	point	point	NOUN
fsr-3931	25	12	-	-	PUNCT
fsr-3931	25	13	to	to	ADP
fsr-3931	25	14	-	-	PUNCT
fsr-3931	25	15	point	point	NOUN
fsr-3931	25	16	,	,	PUNCT
fsr-3931	25	17	point	point	NOUN
fsr-3931	25	18	-	-	PUNCT
fsr-3931	25	19	to	to	ADP
fsr-3931	25	20	-	-	PUNCT
fsr-3931	25	21	point	point	NOUN
fsr-3931	25	22	with	with	ADP
fsr-3931	25	23	annual	annual	ADJ
fsr-3931	25	24	ratcheting	ratcheting	ADJ
fsr-3931	25	25	,	,	PUNCT
fsr-3931	25	26	point	point	NOUN
fsr-3931	25	27	-	-	PUNCT
fsr-3931	25	28	to	to	ADP
fsr-3931	25	29	-	-	PUNCT
fsr-3931	25	30	point	point	NOUN
fsr-3931	25	31	with	with	ADP
fsr-3931	25	32	asian	asian	ADJ
fsr-3931	25	33	-	-	PUNCT
fsr-3931	25	34	end	end	NOUN
fsr-3931	25	35	,	,	PUNCT
fsr-3931	25	36	and	and	CCONJ
fsr-3931	25	37	point	point	NOUN
fsr-3931	25	38	-	-	PUNCT
fsr-3931	25	39	to	to	ADP
fsr-3931	25	40	-	-	PUNCT
fsr-3931	25	41	point	point	NOUN
fsr-3931	25	42	with	with	ADP
fsr-3931	25	43	look	look	VERB
fsr-3931	25	44	back	back	ADV
fsr-3931	25	45	.	.	PUNCT
fsr-3931	26	1	second	second	ADV
fsr-3931	26	2	,	,	PUNCT
fsr-3931	26	3	a	a	DET
fsr-3931	26	4	bootstrapping	bootstrappe	VERB
fsr-3931	26	5	technique	technique	NOUN
fsr-3931	26	6	is	be	AUX
fsr-3931	26	7	utilized	utilize	VERB
fsr-3931	26	8	to	to	PART
fsr-3931	26	9	detail	detail	VERB
fsr-3931	26	10	the	the	DET
fsr-3931	26	11	expected	expect	VERB
fsr-3931	26	12	performance	performance	NOUN
fsr-3931	26	13	(	(	PUNCT
fsr-3931	26	14	return	return	NOUN
fsr-3931	26	15	and	and	CCONJ
fsr-3931	26	16	risk	risk	NOUN
fsr-3931	26	17	)	)	PUNCT
fsr-3931	26	18	to	to	ADP
fsr-3931	26	19	investors	investor	NOUN
fsr-3931	26	20	for	for	ADP
fsr-3931	26	21	a	a	DET
fsr-3931	26	22	variety	variety	NOUN
fsr-3931	26	23	of	of	ADP
fsr-3931	26	24	eia	eia	PROPN
fsr-3931	26	25	contracts	contract	NOUN
fsr-3931	26	26	based	base	VERB
fsr-3931	26	27	on	on	ADP
fsr-3931	26	28	the	the	DET
fsr-3931	26	29	s&p	s&p	PROPN
fsr-3931	26	30	500	500	NUM
fsr-3931	26	31	index	index	NOUN
fsr-3931	26	32	.	.	PUNCT
fsr-3931	27	1	actual	actual	ADJ
fsr-3931	27	2	historical	historical	ADJ
fsr-3931	27	3	data	datum	NOUN
fsr-3931	27	4	are	be	AUX
fsr-3931	27	5	used	use	VERB
fsr-3931	27	6	to	to	PART
fsr-3931	27	7	create	create	VERB
fsr-3931	27	8	a	a	DET
fsr-3931	27	9	simulation	simulation	NOUN
fsr-3931	27	10	of	of	ADP
fsr-3931	27	11	likely	likely	ADJ
fsr-3931	27	12	outcomes	outcome	NOUN
fsr-3931	27	13	over	over	ADP
fsr-3931	27	14	a	a	DET
fsr-3931	27	15	variety	variety	NOUN
fsr-3931	27	16	of	of	ADP
fsr-3931	27	17	holding	hold	VERB
fsr-3931	27	18	periods	period	NOUN
fsr-3931	27	19	for	for	ADP
fsr-3931	27	20	each	each	PRON
fsr-3931	27	21	of	of	ADP
fsr-3931	27	22	the	the	DET
fsr-3931	27	23	different	different	ADJ
fsr-3931	27	24	interest	interest	NOUN
fsr-3931	27	25	crediting	credit	VERB
fsr-3931	27	26	techniques	technique	NOUN
fsr-3931	27	27	.	.	PUNCT
fsr-3931	28	1	finally	finally	ADV
fsr-3931	28	2	,	,	PUNCT
fsr-3931	28	3	this	this	DET
fsr-3931	28	4	paper	paper	NOUN
fsr-3931	28	5	provides	provide	VERB
fsr-3931	28	6	a	a	DET
fsr-3931	28	7	brief	brief	ADJ
fsr-3931	28	8	discussion	discussion	NOUN
fsr-3931	28	9	of	of	ADP
fsr-3931	28	10	the	the	DET
fsr-3931	28	11	regulatory	regulatory	ADJ
fsr-3931	28	12	status	status	NOUN
fsr-3931	28	13	of	of	ADP
fsr-3931	28	14	eias	eia	NOUN
fsr-3931	28	15	in	in	ADP
fsr-3931	28	16	comparison	comparison	NOUN
fsr-3931	28	17	to	to	ADP
fsr-3931	28	18	similar	similar	ADJ
fsr-3931	28	19	investment	investment	NOUN
fsr-3931	28	20	alternatives	alternative	NOUN
fsr-3931	28	21	.	.	PUNCT
fsr-3931	29	1	the	the	DET
fsr-3931	29	2	design	design	NOUN
fsr-3931	29	3	of	of	ADP
fsr-3931	29	4	the	the	DET
fsr-3931	29	5	eia	eia	NOUN
fsr-3931	29	6	looks	look	VERB
fsr-3931	29	7	like	like	ADP
fsr-3931	29	8	an	an	DET
fsr-3931	29	9	equity	equity	NOUN
fsr-3931	29	10	or	or	CCONJ
fsr-3931	29	11	derivative	derivative	ADJ
fsr-3931	29	12	equity	equity	NOUN
fsr-3931	29	13	security	security	NOUN
fsr-3931	29	14	,	,	PUNCT
fsr-3931	29	15	has	have	VERB
fsr-3931	29	16	a	a	DET
fsr-3931	29	17	return	return	NOUN
fsr-3931	29	18	based	base	VERB
fsr-3931	29	19	on	on	ADP
fsr-3931	29	20	an	an	DET
fsr-3931	29	21	equity	equity	NOUN
fsr-3931	29	22	security	security	NOUN
fsr-3931	29	23	,	,	PUNCT
fsr-3931	29	24	but	but	CCONJ
fsr-3931	29	25	faces	face	VERB
fsr-3931	29	26	risks	risk	NOUN
fsr-3931	29	27	that	that	PRON
fsr-3931	29	28	are	be	AUX
fsr-3931	29	29	not	not	PART
fsr-3931	29	30	as	as	ADV
fsr-3931	29	31	great	great	ADJ
fsr-3931	29	32	as	as	ADP
fsr-3931	29	33	comparable	comparable	ADJ
fsr-3931	29	34	equity	equity	NOUN
fsr-3931	29	35	securities	security	NOUN
fsr-3931	29	36	.	.	PUNCT
fsr-3931	30	1	it	it	PRON
fsr-3931	30	2	is	be	AUX
fsr-3931	30	3	the	the	DET
fsr-3931	30	4	opinion	opinion	NOUN
fsr-3931	30	5	of	of	ADP
fsr-3931	30	6	this	this	DET
fsr-3931	30	7	author	author	NOUN
fsr-3931	30	8	that	that	SCONJ
fsr-3931	30	9	this	this	DET
fsr-3931	30	10	instrument	instrument	NOUN
fsr-3931	30	11	should	should	AUX
fsr-3931	30	12	be	be	AUX
fsr-3931	30	13	regulated	regulate	VERB
fsr-3931	30	14	similarly	similarly	ADV
fsr-3931	30	15	to	to	ADP
fsr-3931	30	16	other	other	ADJ
fsr-3931	30	17	equity	equity	NOUN
fsr-3931	30	18	-	-	PUNCT
fsr-3931	30	19	based	base	VERB
fsr-3931	30	20	variable	variable	ADJ
fsr-3931	30	21	life	life	NOUN
fsr-3931	30	22	insurance	insurance	NOUN
fsr-3931	30	23	products	product	NOUN
fsr-3931	30	24	or	or	CCONJ
fsr-3931	30	25	mutual	mutual	ADJ
fsr-3931	30	26	funds	fund	NOUN
fsr-3931	30	27	.	.	PUNCT
fsr-3931	31	1	this	this	DET
fsr-3931	31	2	introduction	introduction	NOUN
fsr-3931	31	3	is	be	AUX
fsr-3931	31	4	followed	follow	VERB
fsr-3931	31	5	by	by	ADP
fsr-3931	31	6	a	a	DET
fsr-3931	31	7	review	review	NOUN
fsr-3931	31	8	of	of	ADP
fsr-3931	31	9	the	the	DET
fsr-3931	31	10	literature	literature	NOUN
fsr-3931	31	11	in	in	ADP
fsr-3931	31	12	section	section	NOUN
fsr-3931	31	13	2	2	NUM
fsr-3931	31	14	and	and	CCONJ
fsr-3931	31	15	a	a	DET
fsr-3931	31	16	detailed	detailed	ADJ
fsr-3931	31	17	description	description	NOUN
fsr-3931	31	18	of	of	ADP
fsr-3931	31	19	the	the	DET
fsr-3931	31	20	most	most	ADV
fsr-3931	31	21	popular	popular	ADJ
fsr-3931	31	22	eia	eia	NOUN
fsr-3931	31	23	designs	design	NOUN
fsr-3931	31	24	and	and	CCONJ
fsr-3931	31	25	interest	interest	NOUN
fsr-3931	31	26	-	-	PUNCT
fsr-3931	31	27	crediting	credit	VERB
fsr-3931	31	28	techniques	technique	NOUN
fsr-3931	31	29	in	in	ADP
fsr-3931	31	30	section	section	NOUN
fsr-3931	31	31	3	3	NUM
fsr-3931	31	32	.	.	PUNCT
fsr-3931	32	1	an	an	DET
fsr-3931	32	2	analysis	analysis	NOUN
fsr-3931	32	3	of	of	ADP
fsr-3931	32	4	the	the	DET
fsr-3931	32	5	methodology	methodology	NOUN
fsr-3931	32	6	used	use	VERB
fsr-3931	32	7	to	to	PART
fsr-3931	32	8	analyze	analyze	VERB
fsr-3931	32	9	the	the	DET
fsr-3931	32	10	risk	risk	NOUN
fsr-3931	32	11	-	-	PUNCT
fsr-3931	32	12	return	return	NOUN
fsr-3931	32	13	relationship	relationship	NOUN
fsr-3931	32	14	is	be	AUX
fsr-3931	32	15	provided	provide	VERB
fsr-3931	32	16	in	in	ADP
fsr-3931	32	17	section	section	NOUN
fsr-3931	32	18	4	4	NUM
fsr-3931	32	19	while	while	SCONJ
fsr-3931	32	20	section	section	NOUN
fsr-3931	32	21	5	5	NUM
fsr-3931	32	22	includes	include	VERB
fsr-3931	32	23	a	a	DET
fsr-3931	32	24	detailed	detailed	ADJ
fsr-3931	32	25	discussion	discussion	NOUN
fsr-3931	32	26	of	of	ADP
fsr-3931	32	27	the	the	DET
fsr-3931	32	28	performance	performance	NOUN
fsr-3931	32	29	results	result	NOUN
fsr-3931	32	30	.	.	PUNCT
fsr-3931	33	1	regulatory	regulatory	ADJ
fsr-3931	33	2	concerns	concern	NOUN
fsr-3931	33	3	are	be	AUX
fsr-3931	33	4	discussed	discuss	VERB
fsr-3931	33	5	in	in	ADP
fsr-3931	33	6	section	section	NOUN
fsr-3931	33	7	6	6	NUM
fsr-3931	33	8	and	and	CCONJ
fsr-3931	33	9	concluding	conclude	VERB
fsr-3931	33	10	remarks	remark	NOUN
fsr-3931	33	11	are	be	AUX
fsr-3931	33	12	provided	provide	VERB
fsr-3931	33	13	in	in	ADP
fsr-3931	33	14	section	section	NOUN
fsr-3931	33	15	7	7	NUM
fsr-3931	33	16	.	.	NOUN
fsr-3931	34	1	2	2	NUM
fsr-3931	34	2	.	.	X
fsr-3931	34	3	literature	literature	NOUN
fsr-3931	34	4	review	review	VERB
fsr-3931	34	5	this	this	DET
fsr-3931	34	6	unique	unique	ADJ
fsr-3931	34	7	equity	equity	NOUN
fsr-3931	34	8	-	-	PUNCT
fsr-3931	34	9	based	base	VERB
fsr-3931	34	10	investment	investment	NOUN
fsr-3931	34	11	has	have	VERB
fsr-3931	34	12	yet	yet	ADV
fsr-3931	34	13	to	to	PART
fsr-3931	34	14	generate	generate	VERB
fsr-3931	34	15	significant	significant	ADJ
fsr-3931	34	16	product	product	NOUN
fsr-3931	34	17	-	-	PUNCT
fsr-3931	34	18	specific	specific	ADJ
fsr-3931	34	19	literature	literature	NOUN
fsr-3931	34	20	.	.	PUNCT
fsr-3931	35	1	a	a	DET
fsr-3931	35	2	basic	basic	ADJ
fsr-3931	35	3	investor	investor	NOUN
fsr-3931	35	4	introduction	introduction	NOUN
fsr-3931	35	5	to	to	ADP
fsr-3931	35	6	stock	stock	NOUN
fsr-3931	35	7	index	index	NOUN
fsr-3931	35	8	futures	future	NOUN
fsr-3931	35	9	,	,	PUNCT
fsr-3931	35	10	stock	stock	NOUN
fsr-3931	35	11	index	index	NOUN
fsr-3931	35	12	options	option	NOUN
fsr-3931	35	13	exchangetraded	exchangetrade	VERB
fsr-3931	35	14	index	index	NOUN
fsr-3931	35	15	funds	fund	NOUN
fsr-3931	35	16	was	be	AUX
fsr-3931	35	17	recently	recently	ADV
fsr-3931	35	18	provided	provide	VERB
fsr-3931	35	19	by	by	ADP
fsr-3931	35	20	zigler	zigler	NOUN
fsr-3931	35	21	(	(	PUNCT
fsr-3931	35	22	2000	2000	NUM
fsr-3931	35	23	)	)	PUNCT
fsr-3931	35	24	and	and	CCONJ
fsr-3931	35	25	provides	provide	VERB
fsr-3931	35	26	an	an	DET
fsr-3931	35	27	excellent	excellent	ADJ
fsr-3931	35	28	description	description	NOUN
fsr-3931	35	29	of	of	ADP
fsr-3931	35	30	how	how	SCONJ
fsr-3931	35	31	to	to	PART
fsr-3931	35	32	hedge	hedge	VERB
fsr-3931	35	33	and	and	CCONJ
fsr-3931	35	34	invest	invest	VERB
fsr-3931	35	35	as	as	ADP
fsr-3931	35	36	an	an	DET
fsr-3931	35	37	alternative	alternative	NOUN
fsr-3931	35	38	to	to	ADP
fsr-3931	35	39	index	index	NOUN
fsr-3931	35	40	mutual	mutual	ADJ
fsr-3931	35	41	funds	fund	NOUN
fsr-3931	35	42	.	.	PUNCT
fsr-3931	36	1	the	the	DET
fsr-3931	36	2	eia	eia	PROPN
fsr-3931	36	3	product	product	NOUN
fsr-3931	36	4	has	have	VERB
fsr-3931	36	5	an	an	DET
fsr-3931	36	6	important	important	ADJ
fsr-3931	36	7	role	role	NOUN
fsr-3931	36	8	for	for	ADP
fsr-3931	36	9	use	use	NOUN
fsr-3931	36	10	by	by	ADP
fsr-3931	36	11	planners	planner	NOUN
fsr-3931	36	12	and	and	CCONJ
fsr-3931	36	13	individuals	individual	NOUN
fsr-3931	36	14	alike	alike	ADV
fsr-3931	36	15	in	in	ADP
fsr-3931	36	16	regards	regard	NOUN
fsr-3931	36	17	to	to	ADP
fsr-3931	36	18	asset	asset	NOUN
fsr-3931	36	19	allocation	allocation	NOUN
fsr-3931	36	20	and	and	CCONJ
fsr-3931	36	21	investor	investor	NOUN
fsr-3931	36	22	risk	risk	NOUN
fsr-3931	36	23	preferences	preference	NOUN
fsr-3931	36	24	.	.	PUNCT
fsr-3931	37	1	in	in	ADP
fsr-3931	37	2	addition	addition	NOUN
fsr-3931	37	3	,	,	PUNCT
fsr-3931	37	4	the	the	DET
fsr-3931	37	5	annuity	annuity	NOUN
fsr-3931	37	6	aspect	aspect	NOUN
fsr-3931	37	7	of	of	ADP
fsr-3931	37	8	this	this	DET
fsr-3931	37	9	product	product	NOUN
fsr-3931	37	10	plays	play	VERB
fsr-3931	37	11	a	a	DET
fsr-3931	37	12	role	role	NOUN
fsr-3931	37	13	in	in	ADP
fsr-3931	37	14	after	after	ADP
fsr-3931	37	15	-	-	PUNCT
fsr-3931	37	16	tax	tax	NOUN
fsr-3931	37	17	returns	return	NOUN
fsr-3931	37	18	investors	investor	NOUN
fsr-3931	37	19	receive	receive	VERB
fsr-3931	37	20	while	while	SCONJ
fsr-3931	37	21	the	the	DET
fsr-3931	37	22	complex	complex	ADJ
fsr-3931	37	23	derivation	derivation	NOUN
fsr-3931	37	24	places	place	VERB
fsr-3931	37	25	a	a	DET
fsr-3931	37	26	premium	premium	NOUN
fsr-3931	37	27	on	on	ADP
fsr-3931	37	28	product	product	NOUN
fsr-3931	37	29	and	and	CCONJ
fsr-3931	37	30	investor	investor	NOUN
fsr-3931	37	31	education	education	NOUN
fsr-3931	37	32	.	.	PUNCT
fsr-3931	38	1	this	this	DET
fsr-3931	38	2	paper	paper	NOUN
fsr-3931	38	3	extends	extend	VERB
fsr-3931	38	4	the	the	DET
fsr-3931	38	5	literature	literature	NOUN
fsr-3931	38	6	by	by	ADP
fsr-3931	38	7	examining	examine	VERB
fsr-3931	38	8	the	the	DET
fsr-3931	38	9	performance	performance	NOUN
fsr-3931	38	10	of	of	ADP
fsr-3931	38	11	an	an	DET
fsr-3931	38	12	eia	eia	NOUN
fsr-3931	38	13	in	in	ADP
fsr-3931	38	14	relation	relation	NOUN
fsr-3931	38	15	to	to	PART
fsr-3931	38	16	previously	previously	ADV
fsr-3931	38	17	accepted	accept	VERB
fsr-3931	38	18	research	research	NOUN
fsr-3931	38	19	and	and	CCONJ
fsr-3931	38	20	raising	raise	VERB
fsr-3931	38	21	concerns	concern	NOUN
fsr-3931	38	22	about	about	ADP
fsr-3931	38	23	the	the	DET
fsr-3931	38	24	current	current	ADJ
fsr-3931	38	25	regulatory	regulatory	ADJ
fsr-3931	38	26	environment	environment	NOUN
fsr-3931	38	27	for	for	ADP
fsr-3931	38	28	this	this	DET
fsr-3931	38	29	equity	equity	NOUN
fsr-3931	38	30	-	-	PUNCT
fsr-3931	38	31	like	like	ADJ
fsr-3931	38	32	security	security	NOUN
fsr-3931	38	33	.	.	PUNCT
fsr-3931	39	1	the	the	DET
fsr-3931	39	2	traditional	traditional	ADJ
fsr-3931	39	3	life	life	NOUN
fsr-3931	39	4	cycle	cycle	NOUN
fsr-3931	39	5	theory	theory	NOUN
fsr-3931	39	6	on	on	ADP
fsr-3931	39	7	investing	investing	NOUN
fsr-3931	39	8	suggests	suggest	VERB
fsr-3931	39	9	that	that	SCONJ
fsr-3931	39	10	investors	investor	NOUN
fsr-3931	39	11	should	should	AUX
fsr-3931	39	12	move	move	VERB
fsr-3931	39	13	to	to	ADP
fsr-3931	39	14	declining	decline	VERB
fsr-3931	39	15	equity	equity	NOUN
fsr-3931	39	16	positions	position	NOUN
fsr-3931	39	17	as	as	SCONJ
fsr-3931	39	18	they	they	PRON
fsr-3931	39	19	move	move	VERB
fsr-3931	39	20	closer	close	ADV
fsr-3931	39	21	to	to	ADP
fsr-3931	39	22	retirement	retirement	NOUN
fsr-3931	39	23	.	.	PUNCT
fsr-3931	40	1	edler	edler	PROPN
fsr-3931	40	2	and	and	CCONJ
fsr-3931	40	3	rudolph	rudolph	PROPN
fsr-3931	40	4	(	(	PUNCT
fsr-3931	40	5	1999	1999	NUM
fsr-3931	40	6	)	)	PUNCT
fsr-3931	40	7	include	include	VERB
fsr-3931	40	8	a	a	DET
fsr-3931	40	9	literature	literature	NOUN
fsr-3931	40	10	review	review	NOUN
fsr-3931	40	11	on	on	ADP
fsr-3931	40	12	the	the	DET
fsr-3931	40	13	life	life	NOUN
fsr-3931	40	14	cycle	cycle	NOUN
fsr-3931	40	15	theory	theory	NOUN
fsr-3931	40	16	of	of	ADP
fsr-3931	40	17	investing	investing	NOUN
fsr-3931	40	18	.	.	PUNCT
fsr-3931	41	1	bodie	bodie	PROPN
fsr-3931	41	2	and	and	CCONJ
fsr-3931	41	3	crane	crane	NOUN
fsr-3931	41	4	(	(	PUNCT
fsr-3931	41	5	1997	1997	NUM
fsr-3931	41	6	)	)	PUNCT
fsr-3931	41	7	attribute	attribute	NOUN
fsr-3931	41	8	this	this	DET
fsr-3931	41	9	reduction	reduction	NOUN
fsr-3931	41	10	in	in	ADP
fsr-3931	41	11	the	the	DET
fsr-3931	41	12	portion	portion	NOUN
fsr-3931	41	13	of	of	ADP
fsr-3931	41	14	equity	equity	NOUN
fsr-3931	41	15	holdings	holding	NOUN
fsr-3931	41	16	to	to	ADP
fsr-3931	41	17	the	the	DET
fsr-3931	41	18	increasing	increase	VERB
fsr-3931	41	19	risk	risk	NOUN
fsr-3931	41	20	of	of	ADP
fsr-3931	41	21	human	human	ADJ
fsr-3931	41	22	capital	capital	NOUN
fsr-3931	41	23	as	as	SCONJ
fsr-3931	41	24	investors	investor	NOUN
fsr-3931	41	25	approach	approach	VERB
fsr-3931	41	26	retirement	retirement	NOUN
fsr-3931	41	27	.	.	PUNCT
fsr-3931	42	1	they	they	PRON
fsr-3931	42	2	conclude	conclude	VERB
fsr-3931	42	3	that	that	SCONJ
fsr-3931	42	4	investors	investor	NOUN
fsr-3931	42	5	can	can	AUX
fsr-3931	42	6	appropriately	appropriately	ADV
fsr-3931	42	7	328	328	NUM
fsr-3931	42	8	g.a	g.a	PROPN
fsr-3931	42	9	.	.	PUNCT
fsr-3931	43	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	43	2	/	/	SYM
fsr-3931	43	3	financial	financial	ADJ
fsr-3931	43	4	services	service	NOUN
fsr-3931	43	5	review	review	VERB
fsr-3931	43	6	9	9	NUM
fsr-3931	43	7	(	(	PUNCT
fsr-3931	43	8	2000	2000	NUM
fsr-3931	43	9	)	)	PUNCT
fsr-3931	43	10	327–342	327–342	NUM
fsr-3931	43	11	self	self	NOUN
fsr-3931	43	12	-	-	PUNCT
fsr-3931	43	13	manage	manage	NOUN
fsr-3931	43	14	retirement	retirement	NOUN
fsr-3931	43	15	funds	fund	NOUN
fsr-3931	43	16	given	give	VERB
fsr-3931	43	17	sufficient	sufficient	ADJ
fsr-3931	43	18	education	education	NOUN
fsr-3931	43	19	and	and	CCONJ
fsr-3931	43	20	investment	investment	NOUN
fsr-3931	43	21	information	information	NOUN
fsr-3931	43	22	.	.	PUNCT
fsr-3931	44	1	yuh	yuh	PROPN
fsr-3931	44	2	,	,	PUNCT
fsr-3931	44	3	hanna	hanna	PROPN
fsr-3931	44	4	and	and	CCONJ
fsr-3931	44	5	montalto	montalto	PROPN
fsr-3931	44	6	(	(	PUNCT
fsr-3931	44	7	1998	1998	NUM
fsr-3931	44	8	)	)	PUNCT
fsr-3931	44	9	attribute	attribute	VERB
fsr-3931	44	10	a	a	DET
fsr-3931	44	11	larger	large	ADJ
fsr-3931	44	12	proportion	proportion	NOUN
fsr-3931	44	13	of	of	ADP
fsr-3931	44	14	the	the	DET
fsr-3931	44	15	population	population	NOUN
fsr-3931	44	16	being	be	AUX
fsr-3931	44	17	in	in	ADP
fsr-3931	44	18	retirement	retirement	NOUN
fsr-3931	44	19	and	and	CCONJ
fsr-3931	44	20	enjoying	enjoy	VERB
fsr-3931	44	21	longer	long	ADJ
fsr-3931	44	22	life	life	NOUN
fsr-3931	44	23	spans	span	NOUN
fsr-3931	44	24	as	as	ADP
fsr-3931	44	25	the	the	DET
fsr-3931	44	26	reasons	reason	NOUN
fsr-3931	44	27	our	our	PRON
fsr-3931	44	28	population	population	NOUN
fsr-3931	44	29	struggles	struggle	VERB
fsr-3931	44	30	to	to	PART
fsr-3931	44	31	maintain	maintain	VERB
fsr-3931	44	32	their	their	PRON
fsr-3931	44	33	current	current	ADJ
fsr-3931	44	34	spending	spending	NOUN
fsr-3931	44	35	habits	habit	NOUN
fsr-3931	44	36	into	into	ADP
fsr-3931	44	37	retirement	retirement	NOUN
fsr-3931	44	38	.	.	PUNCT
fsr-3931	45	1	the	the	DET
fsr-3931	45	2	authors	author	NOUN
fsr-3931	45	3	recommend	recommend	VERB
fsr-3931	45	4	that	that	SCONJ
fsr-3931	45	5	“	"	PUNCT
fsr-3931	45	6	aggressive	aggressive	ADJ
fsr-3931	45	7	investment	investment	NOUN
fsr-3931	45	8	or	or	CCONJ
fsr-3931	45	9	savings	saving	NOUN
fsr-3931	45	10	strategies	strategy	NOUN
fsr-3931	45	11	should	should	AUX
fsr-3931	45	12	be	be	AUX
fsr-3931	45	13	encouraged	encourage	VERB
fsr-3931	45	14	”	"	PUNCT
fsr-3931	45	15	by	by	ADP
fsr-3931	45	16	retirees	retiree	NOUN
fsr-3931	45	17	.	.	PUNCT
fsr-3931	46	1	the	the	DET
fsr-3931	46	2	increasing	increase	VERB
fsr-3931	46	3	emphasis	emphasis	NOUN
fsr-3931	46	4	on	on	ADP
fsr-3931	46	5	equity	equity	NOUN
fsr-3931	46	6	investments	investment	NOUN
fsr-3931	46	7	with	with	ADP
fsr-3931	46	8	concern	concern	NOUN
fsr-3931	46	9	for	for	ADP
fsr-3931	46	10	risk	risk	NOUN
fsr-3931	46	11	tolerance	tolerance	NOUN
fsr-3931	46	12	is	be	AUX
fsr-3931	46	13	consistent	consistent	ADJ
fsr-3931	46	14	with	with	ADP
fsr-3931	46	15	bodie	bodie	PROPN
fsr-3931	46	16	and	and	CCONJ
fsr-3931	46	17	crane	crane	NOUN
fsr-3931	46	18	(	(	PUNCT
fsr-3931	46	19	1997	1997	NUM
fsr-3931	46	20	)	)	PUNCT
fsr-3931	46	21	and	and	CCONJ
fsr-3931	46	22	the	the	DET
fsr-3931	46	23	development	development	NOUN
fsr-3931	46	24	of	of	ADP
fsr-3931	46	25	products	product	NOUN
fsr-3931	46	26	similar	similar	ADJ
fsr-3931	46	27	to	to	ADP
fsr-3931	46	28	eia	eia	PROPN
fsr-3931	46	29	contracts	contract	NOUN
fsr-3931	46	30	.	.	PUNCT
fsr-3931	47	1	many	many	ADJ
fsr-3931	47	2	researchers	researcher	NOUN
fsr-3931	47	3	have	have	AUX
fsr-3931	47	4	looked	look	VERB
fsr-3931	47	5	at	at	ADP
fsr-3931	47	6	historical	historical	ADJ
fsr-3931	47	7	performance	performance	NOUN
fsr-3931	47	8	in	in	ADP
fsr-3931	47	9	equity	equity	NOUN
fsr-3931	47	10	and	and	CCONJ
fsr-3931	47	11	financial	financial	ADJ
fsr-3931	47	12	markets	market	NOUN
fsr-3931	47	13	.	.	PUNCT
fsr-3931	48	1	in	in	ADP
fsr-3931	48	2	1976	1976	NUM
fsr-3931	48	3	ibbotson	ibbotson	PROPN
fsr-3931	48	4	-	-	PUNCT
fsr-3931	48	5	sinquefield	sinquefield	PROPN
fsr-3931	48	6	(	(	PUNCT
fsr-3931	48	7	is	be	AUX
fsr-3931	48	8	)	)	PUNCT
fsr-3931	48	9	published	publish	VERB
fsr-3931	48	10	a	a	DET
fsr-3931	48	11	significant	significant	ADJ
fsr-3931	48	12	analysis	analysis	NOUN
fsr-3931	48	13	of	of	ADP
fsr-3931	48	14	asset	asset	NOUN
fsr-3931	48	15	returns	return	NOUN
fsr-3931	48	16	starting	start	VERB
fsr-3931	48	17	with	with	ADP
fsr-3931	48	18	1926	1926	NUM
fsr-3931	48	19	.	.	PUNCT
fsr-3931	49	1	ibbotson	ibbotson	PROPN
fsr-3931	49	2	associates	associates	PROPN
fsr-3931	49	3	(	(	PUNCT
fsr-3931	49	4	1999	1999	NUM
fsr-3931	49	5	)	)	PUNCT
fsr-3931	49	6	continues	continue	VERB
fsr-3931	49	7	to	to	PART
fsr-3931	49	8	update	update	VERB
fsr-3931	49	9	debt	debt	NOUN
fsr-3931	49	10	and	and	CCONJ
fsr-3931	49	11	equity	equity	NOUN
fsr-3931	49	12	asset	asset	NOUN
fsr-3931	49	13	class	class	NOUN
fsr-3931	49	14	returns	return	NOUN
fsr-3931	49	15	contained	contain	VERB
fsr-3931	49	16	in	in	ADP
fsr-3931	49	17	this	this	DET
fsr-3931	49	18	database	database	NOUN
fsr-3931	49	19	.	.	PUNCT
fsr-3931	50	1	wilson	wilson	PROPN
fsr-3931	50	2	and	and	CCONJ
fsr-3931	50	3	jones	jones	PROPN
fsr-3931	50	4	(	(	PUNCT
fsr-3931	50	5	1987	1987	NUM
fsr-3931	50	6	)	)	PUNCT
fsr-3931	50	7	further	far	ADV
fsr-3931	50	8	expand	expand	VERB
fsr-3931	50	9	the	the	PRON
fsr-3931	50	10	is	be	AUX
fsr-3931	50	11	equity	equity	NOUN
fsr-3931	50	12	database	database	NOUN
fsr-3931	50	13	by	by	ADP
fsr-3931	50	14	examining	examine	VERB
fsr-3931	50	15	returns	return	NOUN
fsr-3931	50	16	from	from	ADP
fsr-3931	50	17	the	the	DET
fsr-3931	50	18	end	end	NOUN
fsr-3931	50	19	of	of	ADP
fsr-3931	50	20	1870	1870	NUM
fsr-3931	50	21	through	through	ADP
fsr-3931	50	22	1925	1925	NUM
fsr-3931	50	23	.	.	PUNCT
fsr-3931	51	1	the	the	DET
fsr-3931	51	2	authors	author	NOUN
fsr-3931	51	3	find	find	VERB
fsr-3931	51	4	that	that	SCONJ
fsr-3931	51	5	this	this	DET
fsr-3931	51	6	additional	additional	ADJ
fsr-3931	51	7	set	set	NOUN
fsr-3931	51	8	of	of	ADP
fsr-3931	51	9	nearly	nearly	ADV
fsr-3931	51	10	60	60	NUM
fsr-3931	51	11	years	year	NOUN
fsr-3931	51	12	results	result	NOUN
fsr-3931	51	13	in	in	ADP
fsr-3931	51	14	a	a	DET
fsr-3931	51	15	geometric	geometric	ADJ
fsr-3931	51	16	mean	mean	NOUN
fsr-3931	51	17	return	return	NOUN
fsr-3931	51	18	that	that	PRON
fsr-3931	51	19	is	be	AUX
fsr-3931	51	20	124	124	NUM
fsr-3931	51	21	basis	basis	NOUN
fsr-3931	51	22	points	point	NOUN
fsr-3931	51	23	below	below	ADP
fsr-3931	51	24	that	that	PRON
fsr-3931	51	25	of	of	ADP
fsr-3931	51	26	the	the	DET
fsr-3931	51	27	original	original	NOUN
fsr-3931	51	28	is	be	AUX
fsr-3931	51	29	data	datum	NOUN
fsr-3931	51	30	series	series	NOUN
fsr-3931	51	31	.	.	PUNCT
fsr-3931	52	1	this	this	PRON
fsr-3931	52	2	is	be	AUX
fsr-3931	52	3	of	of	ADP
fsr-3931	52	4	serious	serious	ADJ
fsr-3931	52	5	concern	concern	NOUN
fsr-3931	52	6	to	to	ADP
fsr-3931	52	7	investors	investor	NOUN
fsr-3931	52	8	making	make	VERB
fsr-3931	52	9	decisions	decision	NOUN
fsr-3931	52	10	using	use	VERB
fsr-3931	52	11	equity	equity	NOUN
fsr-3931	52	12	-	-	PUNCT
fsr-3931	52	13	based	base	VERB
fsr-3931	52	14	or	or	CCONJ
fsr-3931	52	15	derivative	derivative	ADJ
fsr-3931	52	16	securities	security	NOUN
fsr-3931	52	17	.	.	PUNCT
fsr-3931	53	1	the	the	DET
fsr-3931	53	2	authors	author	NOUN
fsr-3931	53	3	also	also	ADV
fsr-3931	53	4	point	point	VERB
fsr-3931	53	5	out	out	ADP
fsr-3931	53	6	that	that	SCONJ
fsr-3931	53	7	debt	debt	NOUN
fsr-3931	53	8	outperformed	outperform	VERB
fsr-3931	53	9	bonds	bond	NOUN
fsr-3931	53	10	in	in	ADP
fsr-3931	53	11	total	total	NOUN
fsr-3931	53	12	for	for	ADP
fsr-3931	53	13	the	the	DET
fsr-3931	53	14	period	period	NOUN
fsr-3931	53	15	1870	1870	NUM
fsr-3931	53	16	to	to	ADP
fsr-3931	53	17	1914	1914	NUM
fsr-3931	53	18	.	.	PUNCT
fsr-3931	54	1	this	this	PRON
fsr-3931	54	2	is	be	AUX
fsr-3931	54	3	a	a	DET
fsr-3931	54	4	period	period	NOUN
fsr-3931	54	5	that	that	PRON
fsr-3931	54	6	exceeds	exceed	VERB
fsr-3931	54	7	40	40	NUM
fsr-3931	54	8	years	year	NOUN
fsr-3931	54	9	and	and	CCONJ
fsr-3931	54	10	would	would	AUX
fsr-3931	54	11	be	be	AUX
fsr-3931	54	12	defined	define	VERB
fsr-3931	54	13	as	as	ADP
fsr-3931	54	14	“	"	PUNCT
fsr-3931	54	15	long	long	ADJ
fsr-3931	54	16	-	-	PUNCT
fsr-3931	54	17	term	term	NOUN
fsr-3931	54	18	”	"	PUNCT
fsr-3931	54	19	to	to	ADP
fsr-3931	54	20	most	most	ADJ
fsr-3931	54	21	investors	investor	NOUN
fsr-3931	54	22	and	and	CCONJ
fsr-3931	54	23	is	be	AUX
fsr-3931	54	24	troublesome	troublesome	ADJ
fsr-3931	54	25	given	give	VERB
fsr-3931	54	26	the	the	DET
fsr-3931	54	27	plethora	plethora	NOUN
fsr-3931	54	28	of	of	ADP
fsr-3931	54	29	information	information	NOUN
fsr-3931	54	30	expounding	expound	VERB
fsr-3931	54	31	the	the	DET
fsr-3931	54	32	virtues	virtue	NOUN
fsr-3931	54	33	of	of	ADP
fsr-3931	54	34	equity	equity	NOUN
fsr-3931	54	35	investing	investing	NOUN
fsr-3931	54	36	.	.	PUNCT
fsr-3931	55	1	if	if	SCONJ
fsr-3931	55	2	investor	investor	NOUN
fsr-3931	55	3	expectations	expectation	NOUN
fsr-3931	55	4	exceed	exceed	VERB
fsr-3931	55	5	what	what	PRON
fsr-3931	55	6	broader	broad	ADJ
fsr-3931	55	7	and	and	CCONJ
fsr-3931	55	8	objective	objective	ADJ
fsr-3931	55	9	data	datum	NOUN
fsr-3931	55	10	will	will	AUX
fsr-3931	55	11	support	support	VERB
fsr-3931	55	12	,	,	PUNCT
fsr-3931	55	13	then	then	ADV
fsr-3931	55	14	this	this	PRON
fsr-3931	55	15	could	could	AUX
fsr-3931	55	16	lead	lead	VERB
fsr-3931	55	17	to	to	ADP
fsr-3931	55	18	overestimation	overestimation	NOUN
fsr-3931	55	19	of	of	ADP
fsr-3931	55	20	performance	performance	NOUN
fsr-3931	55	21	and	and	CCONJ
fsr-3931	55	22	a	a	DET
fsr-3931	55	23	failure	failure	NOUN
fsr-3931	55	24	to	to	PART
fsr-3931	55	25	meet	meet	VERB
fsr-3931	55	26	their	their	PRON
fsr-3931	55	27	financial	financial	ADJ
fsr-3931	55	28	goals	goal	NOUN
fsr-3931	55	29	.	.	PUNCT
fsr-3931	56	1	jones	jones	PROPN
fsr-3931	56	2	and	and	CCONJ
fsr-3931	56	3	wilson	wilson	PROPN
fsr-3931	56	4	(	(	PUNCT
fsr-3931	56	5	1987	1987	NUM
fsr-3931	56	6	)	)	PUNCT
fsr-3931	56	7	also	also	ADV
fsr-3931	56	8	clearly	clearly	ADV
fsr-3931	56	9	show	show	VERB
fsr-3931	56	10	the	the	DET
fsr-3931	56	11	relative	relative	ADJ
fsr-3931	56	12	importance	importance	NOUN
fsr-3931	56	13	of	of	ADP
fsr-3931	56	14	dividend	dividend	NOUN
fsr-3931	56	15	income	income	NOUN
fsr-3931	56	16	in	in	ADP
fsr-3931	56	17	their	their	PRON
fsr-3931	56	18	early	early	ADJ
fsr-3931	56	19	data	datum	NOUN
fsr-3931	56	20	set	set	VERB
fsr-3931	56	21	and	and	CCONJ
fsr-3931	56	22	capital	capital	NOUN
fsr-3931	56	23	appreciation	appreciation	NOUN
fsr-3931	56	24	in	in	ADP
fsr-3931	56	25	the	the	DET
fsr-3931	56	26	is	be	AUX
fsr-3931	56	27	-	-	PUNCT
fsr-3931	56	28	based	base	VERB
fsr-3931	56	29	data	datum	NOUN
fsr-3931	56	30	set	set	VERB
fsr-3931	56	31	.	.	PUNCT
fsr-3931	57	1	the	the	DET
fsr-3931	57	2	authors	author	NOUN
fsr-3931	57	3	attribute	attribute	VERB
fsr-3931	57	4	this	this	PRON
fsr-3931	57	5	to	to	ADP
fsr-3931	57	6	the	the	DET
fsr-3931	57	7	advent	advent	NOUN
fsr-3931	57	8	of	of	ADP
fsr-3931	57	9	personal	personal	ADJ
fsr-3931	57	10	income	income	NOUN
fsr-3931	57	11	taxes	taxis	NOUN
fsr-3931	57	12	and	and	CCONJ
fsr-3931	57	13	the	the	DET
fsr-3931	57	14	competitive	competitive	ADJ
fsr-3931	57	15	advantage	advantage	NOUN
fsr-3931	57	16	of	of	ADP
fsr-3931	57	17	capital	capital	NOUN
fsr-3931	57	18	gains	gain	NOUN
fsr-3931	57	19	taxation	taxation	NOUN
fsr-3931	57	20	occurring	occur	VERB
fsr-3931	57	21	near	near	ADP
fsr-3931	57	22	the	the	DET
fsr-3931	57	23	end	end	NOUN
fsr-3931	57	24	of	of	ADP
fsr-3931	57	25	their	their	PRON
fsr-3931	57	26	early	early	ADJ
fsr-3931	57	27	time	time	NOUN
fsr-3931	57	28	period	period	NOUN
fsr-3931	57	29	.	.	PUNCT
fsr-3931	58	1	the	the	DET
fsr-3931	58	2	limiting	limit	VERB
fsr-3931	58	3	downside	downside	ADJ
fsr-3931	58	4	risk	risk	NOUN
fsr-3931	58	5	of	of	ADP
fsr-3931	58	6	eias	eias	PROPN
fsr-3931	58	7	is	be	AUX
fsr-3931	58	8	a	a	DET
fsr-3931	58	9	critical	critical	ADJ
fsr-3931	58	10	aspect	aspect	NOUN
fsr-3931	58	11	because	because	SCONJ
fsr-3931	58	12	of	of	ADP
fsr-3931	58	13	the	the	DET
fsr-3931	58	14	risk	risk	NOUN
fsr-3931	58	15	averse	averse	ADJ
fsr-3931	58	16	nature	nature	NOUN
fsr-3931	58	17	of	of	ADP
fsr-3931	58	18	investors	investor	NOUN
fsr-3931	58	19	.	.	PUNCT
fsr-3931	59	1	risk	risk	NOUN
fsr-3931	59	2	preference	preference	NOUN
fsr-3931	59	3	has	have	AUX
fsr-3931	59	4	long	long	ADV
fsr-3931	59	5	been	be	AUX
fsr-3931	59	6	discussed	discuss	VERB
fsr-3931	59	7	and	and	CCONJ
fsr-3931	59	8	measured	measure	VERB
fsr-3931	59	9	in	in	ADP
fsr-3931	59	10	many	many	ADJ
fsr-3931	59	11	works	work	NOUN
fsr-3931	59	12	.	.	PUNCT
fsr-3931	60	1	more	more	ADV
fsr-3931	60	2	recently	recently	ADV
fsr-3931	60	3	,	,	PUNCT
fsr-3931	60	4	grable	grable	PROPN
fsr-3931	60	5	and	and	CCONJ
fsr-3931	60	6	lytton	lytton	PROPN
fsr-3931	60	7	(	(	PUNCT
fsr-3931	60	8	1999	1999	NUM
fsr-3931	60	9	)	)	PUNCT
fsr-3931	60	10	discuss	discuss	VERB
fsr-3931	60	11	methods	method	NOUN
fsr-3931	60	12	of	of	ADP
fsr-3931	60	13	assessing	assess	VERB
fsr-3931	60	14	risk	risk	NOUN
fsr-3931	60	15	tolerances	tolerance	NOUN
fsr-3931	60	16	of	of	ADP
fsr-3931	60	17	financial	financial	ADJ
fsr-3931	60	18	planners	planner	NOUN
fsr-3931	60	19	and	and	CCONJ
fsr-3931	60	20	their	their	PRON
fsr-3931	60	21	clients	client	NOUN
fsr-3931	60	22	and	and	CCONJ
fsr-3931	60	23	describe	describe	VERB
fsr-3931	60	24	previous	previous	ADJ
fsr-3931	60	25	research	research	NOUN
fsr-3931	60	26	on	on	ADP
fsr-3931	60	27	investor	investor	NOUN
fsr-3931	60	28	willingness	willingness	NOUN
fsr-3931	60	29	and	and	CCONJ
fsr-3931	60	30	desire	desire	NOUN
fsr-3931	60	31	to	to	PART
fsr-3931	60	32	take	take	VERB
fsr-3931	60	33	risk	risk	NOUN
fsr-3931	60	34	.	.	PUNCT
fsr-3931	61	1	the	the	DET
fsr-3931	61	2	complicated	complicated	ADJ
fsr-3931	61	3	nature	nature	NOUN
fsr-3931	61	4	of	of	ADP
fsr-3931	61	5	eia	eia	PROPN
fsr-3931	61	6	contracts	contract	NOUN
fsr-3931	61	7	places	place	VERB
fsr-3931	61	8	a	a	DET
fsr-3931	61	9	premium	premium	NOUN
fsr-3931	61	10	on	on	ADP
fsr-3931	61	11	investor	investor	NOUN
fsr-3931	61	12	education	education	NOUN
fsr-3931	61	13	and	and	CCONJ
fsr-3931	61	14	knowledge	knowledge	NOUN
fsr-3931	61	15	.	.	PUNCT
fsr-3931	62	1	chen	chen	PROPN
fsr-3931	62	2	and	and	CCONJ
fsr-3931	62	3	volpe	volpe	PROPN
fsr-3931	62	4	(	(	PUNCT
fsr-3931	62	5	1998	1998	NUM
fsr-3931	62	6	)	)	PUNCT
fsr-3931	62	7	find	find	VERB
fsr-3931	62	8	the	the	DET
fsr-3931	62	9	weakest	weak	ADJ
fsr-3931	62	10	area	area	NOUN
fsr-3931	62	11	of	of	ADP
fsr-3931	62	12	personal	personal	ADJ
fsr-3931	62	13	finance	finance	NOUN
fsr-3931	62	14	understanding	understanding	NOUN
fsr-3931	62	15	among	among	ADP
fsr-3931	62	16	college	college	NOUN
fsr-3931	62	17	students	student	NOUN
fsr-3931	62	18	relates	relate	VERB
fsr-3931	62	19	to	to	ADP
fsr-3931	62	20	the	the	DET
fsr-3931	62	21	area	area	NOUN
fsr-3931	62	22	of	of	ADP
fsr-3931	62	23	investments	investment	NOUN
fsr-3931	62	24	and	and	CCONJ
fsr-3931	62	25	is	be	AUX
fsr-3931	62	26	greatest	great	ADJ
fsr-3931	62	27	for	for	ADP
fsr-3931	62	28	those	those	DET
fsr-3931	62	29	students	student	NOUN
fsr-3931	62	30	who	who	PRON
fsr-3931	62	31	were	be	AUX
fsr-3931	62	32	younger	young	ADJ
fsr-3931	62	33	,	,	PUNCT
fsr-3931	62	34	nonbusiness	nonbusiness	ADJ
fsr-3931	62	35	majors	major	NOUN
fsr-3931	62	36	,	,	PUNCT
fsr-3931	62	37	female	female	NOUN
fsr-3931	62	38	,	,	PUNCT
fsr-3931	62	39	or	or	CCONJ
fsr-3931	62	40	had	have	VERB
fsr-3931	62	41	little	little	ADJ
fsr-3931	62	42	work	work	NOUN
fsr-3931	62	43	experience	experience	NOUN
fsr-3931	62	44	.	.	PUNCT
fsr-3931	63	1	in	in	ADP
fsr-3931	63	2	addition	addition	NOUN
fsr-3931	63	3	,	,	PUNCT
fsr-3931	63	4	the	the	DET
fsr-3931	63	5	authors	author	NOUN
fsr-3931	63	6	find	find	VERB
fsr-3931	63	7	that	that	SCONJ
fsr-3931	63	8	students	student	NOUN
fsr-3931	63	9	with	with	ADP
fsr-3931	63	10	more	more	ADJ
fsr-3931	63	11	financial	financial	ADJ
fsr-3931	63	12	knowledge	knowledge	NOUN
fsr-3931	63	13	make	make	VERB
fsr-3931	63	14	fewer	few	ADJ
fsr-3931	63	15	incorrect	incorrect	ADJ
fsr-3931	63	16	investment	investment	NOUN
fsr-3931	63	17	decisions	decision	NOUN
fsr-3931	63	18	at	at	ADP
fsr-3931	63	19	a	a	DET
fsr-3931	63	20	rate	rate	NOUN
fsr-3931	63	21	of	of	ADP
fsr-3931	63	22	20	20	NUM
fsr-3931	63	23	%	%	NOUN
fsr-3931	63	24	versus	versus	ADP
fsr-3931	63	25	those	those	PRON
fsr-3931	63	26	with	with	ADP
fsr-3931	63	27	a	a	DET
fsr-3931	63	28	lack	lack	NOUN
fsr-3931	63	29	of	of	ADP
fsr-3931	63	30	financial	financial	ADJ
fsr-3931	63	31	knowledge	knowledge	NOUN
fsr-3931	63	32	at	at	ADP
fsr-3931	63	33	48.4	48.4	NUM
fsr-3931	63	34	%	%	NOUN
fsr-3931	63	35	.	.	PUNCT
fsr-3931	64	1	one	one	PRON
fsr-3931	64	2	can	can	AUX
fsr-3931	64	3	reasonably	reasonably	ADV
fsr-3931	64	4	interpret	interpret	VERB
fsr-3931	64	5	that	that	SCONJ
fsr-3931	64	6	greater	great	ADJ
fsr-3931	64	7	exposure	exposure	NOUN
fsr-3931	64	8	by	by	ADP
fsr-3931	64	9	individuals	individual	NOUN
fsr-3931	64	10	to	to	ADP
fsr-3931	64	11	financial	financial	ADJ
fsr-3931	64	12	topics	topic	NOUN
fsr-3931	64	13	through	through	ADP
fsr-3931	64	14	life	life	NOUN
fsr-3931	64	15	is	be	AUX
fsr-3931	64	16	likely	likely	ADJ
fsr-3931	64	17	to	to	PART
fsr-3931	64	18	increase	increase	VERB
fsr-3931	64	19	their	their	PRON
fsr-3931	64	20	understanding	understanding	NOUN
fsr-3931	64	21	of	of	ADP
fsr-3931	64	22	financial	financial	ADJ
fsr-3931	64	23	topics	topic	NOUN
fsr-3931	64	24	.	.	PUNCT
fsr-3931	65	1	edler	edler	NOUN
fsr-3931	65	2	and	and	CCONJ
fsr-3931	65	3	rudolph	rudolph	PROPN
fsr-3931	65	4	(	(	PUNCT
fsr-3931	65	5	1999	1999	NUM
fsr-3931	65	6	)	)	PUNCT
fsr-3931	65	7	find	find	VERB
fsr-3931	65	8	that	that	SCONJ
fsr-3931	65	9	retirement	retirement	NOUN
fsr-3931	65	10	satisfaction	satisfaction	NOUN
fsr-3931	65	11	is	be	AUX
fsr-3931	65	12	directly	directly	ADV
fsr-3931	65	13	related	relate	VERB
fsr-3931	65	14	to	to	ADP
fsr-3931	65	15	engaging	engage	VERB
fsr-3931	65	16	in	in	ADP
fsr-3931	65	17	planning	planning	NOUN
fsr-3931	65	18	activities	activity	NOUN
fsr-3931	65	19	and	and	CCONJ
fsr-3931	65	20	that	that	SCONJ
fsr-3931	65	21	educational	educational	ADJ
fsr-3931	65	22	level	level	NOUN
fsr-3931	65	23	does	do	AUX
fsr-3931	65	24	not	not	PART
fsr-3931	65	25	enhance	enhance	VERB
fsr-3931	65	26	satisfaction	satisfaction	NOUN
fsr-3931	65	27	.	.	PUNCT
fsr-3931	66	1	the	the	DET
fsr-3931	66	2	essence	essence	NOUN
fsr-3931	66	3	of	of	ADP
fsr-3931	66	4	an	an	DET
fsr-3931	66	5	equity	equity	NOUN
fsr-3931	66	6	-	-	PUNCT
fsr-3931	66	7	indexed	index	VERB
fsr-3931	66	8	product	product	NOUN
fsr-3931	66	9	is	be	AUX
fsr-3931	66	10	the	the	DET
fsr-3931	66	11	derivative	derivative	ADJ
fsr-3931	66	12	use	use	NOUN
fsr-3931	66	13	in	in	ADP
fsr-3931	66	14	its	its	PRON
fsr-3931	66	15	creation	creation	NOUN
fsr-3931	66	16	.	.	PUNCT
fsr-3931	67	1	gerber	gerber	PROPN
fsr-3931	67	2	and	and	CCONJ
fsr-3931	67	3	shiu	shiu	PROPN
fsr-3931	67	4	(	(	PUNCT
fsr-3931	67	5	1999	1999	NUM
fsr-3931	67	6	)	)	PUNCT
fsr-3931	67	7	examine	examine	VERB
fsr-3931	67	8	the	the	DET
fsr-3931	67	9	pricing	pricing	NOUN
fsr-3931	67	10	of	of	ADP
fsr-3931	67	11	reset	reset	ADJ
fsr-3931	67	12	guarantees	guarantee	NOUN
fsr-3931	67	13	and	and	CCONJ
fsr-3931	67	14	show	show	VERB
fsr-3931	67	15	how	how	SCONJ
fsr-3931	67	16	it	it	PRON
fsr-3931	67	17	can	can	AUX
fsr-3931	67	18	be	be	AUX
fsr-3931	67	19	applied	apply	VERB
fsr-3931	67	20	to	to	ADP
fsr-3931	67	21	pricing	price	VERB
fsr-3931	67	22	some	some	DET
fsr-3931	67	23	specific	specific	ADJ
fsr-3931	67	24	eia	eia	NOUN
fsr-3931	67	25	contracts	contract	NOUN
fsr-3931	67	26	that	that	PRON
fsr-3931	67	27	contain	contain	VERB
fsr-3931	67	28	guarantee	guarantee	NOUN
fsr-3931	67	29	resets	reset	NOUN
fsr-3931	67	30	.	.	PUNCT
fsr-3931	68	1	the	the	DET
fsr-3931	68	2	basis	basis	NOUN
fsr-3931	68	3	for	for	ADP
fsr-3931	68	4	the	the	DET
fsr-3931	68	5	development	development	NOUN
fsr-3931	68	6	of	of	ADP
fsr-3931	68	7	these	these	DET
fsr-3931	68	8	models	model	NOUN
fsr-3931	68	9	is	be	AUX
fsr-3931	68	10	the	the	DET
fsr-3931	68	11	black	black	ADJ
fsr-3931	68	12	-	-	PUNCT
fsr-3931	68	13	scholes	schole	NOUN
fsr-3931	68	14	formula	formula	NOUN
fsr-3931	68	15	.	.	PUNCT
fsr-3931	69	1	many	many	ADJ
fsr-3931	69	2	others	other	NOUN
fsr-3931	69	3	have	have	AUX
fsr-3931	69	4	significantly	significantly	ADV
fsr-3931	69	5	expanded	expand	VERB
fsr-3931	69	6	option	option	NOUN
fsr-3931	69	7	research	research	NOUN
fsr-3931	69	8	.	.	PUNCT
fsr-3931	70	1	unfortunately	unfortunately	ADV
fsr-3931	70	2	,	,	PUNCT
fsr-3931	70	3	the	the	DET
fsr-3931	70	4	black	black	ADJ
fsr-3931	70	5	-	-	PUNCT
fsr-3931	70	6	scholes	schole	NOUN
fsr-3931	70	7	model	model	NOUN
fsr-3931	70	8	is	be	AUX
fsr-3931	70	9	a	a	DET
fsr-3931	70	10	bit	bit	NOUN
fsr-3931	70	11	less	less	ADV
fsr-3931	70	12	robust	robust	ADJ
fsr-3931	70	13	the	the	DET
fsr-3931	70	14	329g.a	329g.a	NOUN
fsr-3931	70	15	.	.	PUNCT
fsr-3931	71	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	71	2	/	/	SYM
fsr-3931	71	3	financial	financial	ADJ
fsr-3931	71	4	services	service	NOUN
fsr-3931	71	5	review	review	VERB
fsr-3931	71	6	9	9	NUM
fsr-3931	71	7	(	(	PUNCT
fsr-3931	71	8	2000	2000	NUM
fsr-3931	71	9	)	)	PUNCT
fsr-3931	72	1	327–342	327–342	NUM
fsr-3931	72	2	longer	long	ADV
fsr-3931	72	3	the	the	DET
fsr-3931	72	4	option	option	NOUN
fsr-3931	72	5	life	life	NOUN
fsr-3931	72	6	which	which	DET
fsr-3931	72	7	boyle	boyle	PROPN
fsr-3931	72	8	and	and	CCONJ
fsr-3931	72	9	lin	lin	PROPN
fsr-3931	72	10	(	(	PUNCT
fsr-3931	72	11	1997	1997	NUM
fsr-3931	72	12	)	)	PUNCT
fsr-3931	72	13	address	address	NOUN
fsr-3931	72	14	in	in	ADP
fsr-3931	72	15	their	their	PRON
fsr-3931	72	16	valuation	valuation	NOUN
fsr-3931	72	17	model	model	NOUN
fsr-3931	72	18	for	for	ADP
fsr-3931	72	19	look	look	VERB
fsr-3931	72	20	back	back	ADP
fsr-3931	72	21	options	option	NOUN
fsr-3931	72	22	.	.	PUNCT
fsr-3931	73	1	boyle	boyle	PROPN
fsr-3931	73	2	and	and	CCONJ
fsr-3931	73	3	lin	lin	PROPN
fsr-3931	73	4	(	(	PUNCT
fsr-3931	73	5	1997	1997	NUM
fsr-3931	73	6	)	)	PUNCT
fsr-3931	73	7	is	be	AUX
fsr-3931	73	8	an	an	DET
fsr-3931	73	9	extension	extension	NOUN
fsr-3931	73	10	of	of	ADP
fsr-3931	73	11	other	other	ADJ
fsr-3931	73	12	valuations	valuation	NOUN
fsr-3931	73	13	of	of	ADP
fsr-3931	73	14	complex	complex	ADJ
fsr-3931	73	15	options	option	NOUN
fsr-3931	73	16	where	where	SCONJ
fsr-3931	73	17	there	there	PRON
fsr-3931	73	18	is	be	VERB
fsr-3931	73	19	essentially	essentially	ADV
fsr-3931	73	20	a	a	DET
fsr-3931	73	21	set	set	NOUN
fsr-3931	73	22	of	of	ADP
fsr-3931	73	23	two	two	NUM
fsr-3931	73	24	or	or	CCONJ
fsr-3931	73	25	more	more	ADJ
fsr-3931	73	26	assets	asset	NOUN
fsr-3931	73	27	from	from	ADP
fsr-3931	73	28	which	which	DET
fsr-3931	73	29	value	value	NOUN
fsr-3931	73	30	is	be	AUX
fsr-3931	73	31	derived	derive	VERB
fsr-3931	73	32	(	(	PUNCT
fsr-3931	73	33	boyle	boyle	NOUN
fsr-3931	73	34	and	and	CCONJ
fsr-3931	73	35	tse	tse	PROPN
fsr-3931	73	36	,	,	PUNCT
fsr-3931	73	37	1990	1990	NUM
fsr-3931	73	38	;	;	PUNCT
fsr-3931	73	39	and	and	CCONJ
fsr-3931	73	40	nelken	nelken	VERB
fsr-3931	73	41	,	,	PUNCT
fsr-3931	73	42	1996	1996	NUM
fsr-3931	73	43	)	)	PUNCT
fsr-3931	73	44	.	.	PUNCT
fsr-3931	74	1	in	in	ADP
fsr-3931	74	2	many	many	ADJ
fsr-3931	74	3	eia	eia	NOUN
fsr-3931	74	4	products	product	NOUN
fsr-3931	74	5	,	,	PUNCT
fsr-3931	74	6	consumers	consumer	NOUN
fsr-3931	74	7	have	have	VERB
fsr-3931	74	8	the	the	DET
fsr-3931	74	9	choice	choice	NOUN
fsr-3931	74	10	of	of	ADP
fsr-3931	74	11	maturities	maturity	NOUN
fsr-3931	74	12	that	that	PRON
fsr-3931	74	13	often	often	ADV
fsr-3931	74	14	extend	extend	VERB
fsr-3931	74	15	for	for	ADP
fsr-3931	74	16	five	five	NUM
fsr-3931	74	17	to	to	PART
fsr-3931	74	18	ten	ten	NUM
fsr-3931	74	19	years	year	NOUN
fsr-3931	74	20	.	.	PUNCT
fsr-3931	75	1	a	a	DET
fsr-3931	75	2	final	final	ADJ
fsr-3931	75	3	aspect	aspect	NOUN
fsr-3931	75	4	for	for	ADP
fsr-3931	75	5	most	most	ADJ
fsr-3931	75	6	insurance	insurance	NOUN
fsr-3931	75	7	-	-	PUNCT
fsr-3931	75	8	based	base	VERB
fsr-3931	75	9	assets	asset	NOUN
fsr-3931	75	10	is	be	AUX
fsr-3931	75	11	tax	tax	NOUN
fsr-3931	75	12	deferral	deferral	NOUN
fsr-3931	75	13	as	as	SCONJ
fsr-3931	75	14	it	it	PRON
fsr-3931	75	15	influences	influence	VERB
fsr-3931	75	16	investment	investment	NOUN
fsr-3931	75	17	choice	choice	NOUN
fsr-3931	75	18	.	.	PUNCT
fsr-3931	76	1	investors	investor	NOUN
fsr-3931	76	2	often	often	ADV
fsr-3931	76	3	choose	choose	VERB
fsr-3931	76	4	one	one	NUM
fsr-3931	76	5	alternative	alternative	NOUN
fsr-3931	76	6	over	over	ADP
fsr-3931	76	7	another	another	PRON
fsr-3931	76	8	even	even	ADV
fsr-3931	76	9	though	though	SCONJ
fsr-3931	76	10	the	the	DET
fsr-3931	76	11	performance	performance	NOUN
fsr-3931	76	12	attributes	attribute	NOUN
fsr-3931	76	13	would	would	AUX
fsr-3931	76	14	not	not	PART
fsr-3931	76	15	normally	normally	ADV
fsr-3931	76	16	lead	lead	VERB
fsr-3931	76	17	to	to	ADP
fsr-3931	76	18	this	this	DET
fsr-3931	76	19	decision	decision	NOUN
fsr-3931	76	20	ignoring	ignore	VERB
fsr-3931	76	21	the	the	DET
fsr-3931	76	22	tax	tax	NOUN
fsr-3931	76	23	deferral	deferral	ADJ
fsr-3931	76	24	issue	issue	NOUN
fsr-3931	76	25	.	.	PUNCT
fsr-3931	77	1	in	in	ADP
fsr-3931	77	2	addition	addition	NOUN
fsr-3931	77	3	,	,	PUNCT
fsr-3931	77	4	equity	equity	NOUN
fsr-3931	77	5	investments	investment	NOUN
fsr-3931	77	6	have	have	VERB
fsr-3931	77	7	competitive	competitive	ADJ
fsr-3931	77	8	advantages	advantage	NOUN
fsr-3931	77	9	with	with	ADP
fsr-3931	77	10	regards	regard	NOUN
fsr-3931	77	11	to	to	ADP
fsr-3931	77	12	capital	capital	NOUN
fsr-3931	77	13	gains	gain	NOUN
fsr-3931	77	14	that	that	PRON
fsr-3931	77	15	may	may	AUX
fsr-3931	77	16	influence	influence	VERB
fsr-3931	77	17	investor	investor	NOUN
fsr-3931	77	18	preferences	preference	NOUN
fsr-3931	77	19	.	.	PUNCT
fsr-3931	78	1	siegel	siegel	PROPN
fsr-3931	78	2	and	and	CCONJ
fsr-3931	78	3	montgomery	montgomery	PROPN
fsr-3931	78	4	(	(	PUNCT
fsr-3931	78	5	1995	1995	NUM
fsr-3931	78	6	)	)	PUNCT
fsr-3931	78	7	recommend	recommend	AUX
fsr-3931	78	8	legally	legally	ADV
fsr-3931	78	9	avoiding	avoid	VERB
fsr-3931	78	10	taxes	taxis	NOUN
fsr-3931	78	11	as	as	SCONJ
fsr-3931	78	12	they	they	PRON
fsr-3931	78	13	find	find	VERB
fsr-3931	78	14	that	that	SCONJ
fsr-3931	78	15	common	common	ADJ
fsr-3931	78	16	stock	stock	NOUN
fsr-3931	78	17	investments	investment	NOUN
fsr-3931	78	18	are	be	AUX
fsr-3931	78	19	advantaged	advantage	VERB
fsr-3931	78	20	over	over	ADP
fsr-3931	78	21	treasury	treasury	NOUN
fsr-3931	78	22	bond	bond	NOUN
fsr-3931	78	23	investments	investment	NOUN
fsr-3931	78	24	after	after	ADP
fsr-3931	78	25	accounting	account	VERB
fsr-3931	78	26	for	for	ADP
fsr-3931	78	27	taxes	taxis	NOUN
fsr-3931	78	28	,	,	PUNCT
fsr-3931	78	29	transaction	transaction	NOUN
fsr-3931	78	30	costs	cost	NOUN
fsr-3931	78	31	,	,	PUNCT
fsr-3931	78	32	and	and	CCONJ
fsr-3931	78	33	inflation	inflation	NOUN
fsr-3931	78	34	.	.	PUNCT
fsr-3931	79	1	3	3	X
fsr-3931	79	2	.	.	X
fsr-3931	79	3	eia	eia	PROPN
fsr-3931	79	4	design	design	NOUN
fsr-3931	79	5	and	and	CCONJ
fsr-3931	79	6	interest	interest	NOUN
fsr-3931	79	7	crediting	credit	VERB
fsr-3931	79	8	techniques	technique	NOUN
fsr-3931	79	9	3.1	3.1	NUM
fsr-3931	79	10	.	.	PUNCT
fsr-3931	80	1	eia	eia	PROPN
fsr-3931	80	2	design	design	PROPN
fsr-3931	80	3	and	and	CCONJ
fsr-3931	80	4	vulnerability	vulnerability	NOUN
fsr-3931	80	5	issues	issue	NOUN
fsr-3931	80	6	eias	eia	NOUN
fsr-3931	80	7	are	be	AUX
fsr-3931	80	8	deferred	defer	VERB
fsr-3931	80	9	annuities	annuity	NOUN
fsr-3931	80	10	designed	design	VERB
fsr-3931	80	11	to	to	PART
fsr-3931	80	12	allow	allow	VERB
fsr-3931	80	13	the	the	DET
fsr-3931	80	14	investor	investor	NOUN
fsr-3931	80	15	to	to	PART
fsr-3931	80	16	participate	participate	VERB
fsr-3931	80	17	in	in	ADP
fsr-3931	80	18	the	the	DET
fsr-3931	80	19	appreciation	appreciation	NOUN
fsr-3931	80	20	of	of	ADP
fsr-3931	80	21	a	a	DET
fsr-3931	80	22	specified	specify	VERB
fsr-3931	80	23	equity	equity	NOUN
fsr-3931	80	24	index	index	NOUN
fsr-3931	80	25	.	.	PUNCT
fsr-3931	81	1	for	for	ADP
fsr-3931	81	2	example	example	NOUN
fsr-3931	81	3	,	,	PUNCT
fsr-3931	81	4	if	if	SCONJ
fsr-3931	81	5	the	the	DET
fsr-3931	81	6	s&p	s&p	PROPN
fsr-3931	81	7	500	500	NUM
fsr-3931	81	8	index	index	NOUN
fsr-3931	81	9	rises	rise	VERB
fsr-3931	81	10	from	from	ADP
fsr-3931	81	11	1200	1200	NUM
fsr-3931	81	12	to	to	ADP
fsr-3931	81	13	1600	1600	NUM
fsr-3931	81	14	over	over	ADP
fsr-3931	81	15	the	the	DET
fsr-3931	81	16	life	life	NOUN
fsr-3931	81	17	of	of	ADP
fsr-3931	81	18	the	the	DET
fsr-3931	81	19	contract	contract	NOUN
fsr-3931	81	20	,	,	PUNCT
fsr-3931	81	21	the	the	DET
fsr-3931	81	22	index	index	NOUN
fsr-3931	81	23	has	have	AUX
fsr-3931	81	24	risen	rise	VERB
fsr-3931	81	25	by	by	ADP
fsr-3931	81	26	25	25	NUM
fsr-3931	81	27	%	%	NOUN
fsr-3931	81	28	.	.	PUNCT
fsr-3931	82	1	owners	owner	NOUN
fsr-3931	82	2	of	of	ADP
fsr-3931	82	3	these	these	DET
fsr-3931	82	4	deferred	defer	VERB
fsr-3931	82	5	annuity	annuity	NOUN
fsr-3931	82	6	contracts	contract	NOUN
fsr-3931	82	7	will	will	AUX
fsr-3931	82	8	receive	receive	VERB
fsr-3931	82	9	some	some	DET
fsr-3931	82	10	proportion	proportion	NOUN
fsr-3931	82	11	of	of	ADP
fsr-3931	82	12	this	this	DET
fsr-3931	82	13	return	return	NOUN
fsr-3931	82	14	based	base	VERB
fsr-3931	82	15	on	on	ADP
fsr-3931	82	16	the	the	DET
fsr-3931	82	17	specific	specific	ADJ
fsr-3931	82	18	interest	interest	NOUN
fsr-3931	82	19	crediting	crediting	NOUN
fsr-3931	82	20	technique	technique	NOUN
fsr-3931	82	21	applied	apply	VERB
fsr-3931	82	22	to	to	ADP
fsr-3931	82	23	the	the	DET
fsr-3931	82	24	contract	contract	NOUN
fsr-3931	82	25	.	.	PUNCT
fsr-3931	83	1	this	this	DET
fsr-3931	83	2	proportion	proportion	NOUN
fsr-3931	83	3	is	be	AUX
fsr-3931	83	4	commonly	commonly	ADV
fsr-3931	83	5	referred	refer	VERB
fsr-3931	83	6	to	to	ADP
fsr-3931	83	7	as	as	ADP
fsr-3931	83	8	the	the	DET
fsr-3931	83	9	participation	participation	NOUN
fsr-3931	83	10	rate	rate	NOUN
fsr-3931	83	11	.	.	PUNCT
fsr-3931	84	1	equity	equity	NOUN
fsr-3931	84	2	index	index	NOUN
fsr-3931	84	3	contracts	contract	NOUN
fsr-3931	84	4	will	will	AUX
fsr-3931	84	5	typically	typically	ADV
fsr-3931	84	6	have	have	VERB
fsr-3931	84	7	a	a	DET
fsr-3931	84	8	contract	contract	NOUN
fsr-3931	84	9	period	period	NOUN
fsr-3931	84	10	that	that	PRON
fsr-3931	84	11	varies	vary	VERB
fsr-3931	84	12	in	in	ADP
fsr-3931	84	13	length	length	NOUN
fsr-3931	84	14	from	from	ADP
fsr-3931	84	15	1	1	NUM
fsr-3931	84	16	to	to	PART
fsr-3931	84	17	10	10	NUM
fsr-3931	84	18	years	year	NOUN
fsr-3931	84	19	and	and	CCONJ
fsr-3931	84	20	may	may	AUX
fsr-3931	84	21	cap	cap	VERB
fsr-3931	84	22	(	(	PUNCT
fsr-3931	84	23	limit	limit	NOUN
fsr-3931	84	24	)	)	PUNCT
fsr-3931	84	25	the	the	DET
fsr-3931	84	26	total	total	ADJ
fsr-3931	84	27	appreciation	appreciation	NOUN
fsr-3931	84	28	over	over	ADP
fsr-3931	84	29	the	the	DET
fsr-3931	84	30	contract	contract	NOUN
fsr-3931	84	31	period	period	NOUN
fsr-3931	84	32	.	.	PUNCT
fsr-3931	85	1	this	this	DET
fsr-3931	85	2	product	product	NOUN
fsr-3931	85	3	design	design	NOUN
fsr-3931	85	4	generates	generate	VERB
fsr-3931	85	5	several	several	ADJ
fsr-3931	85	6	potential	potential	ADJ
fsr-3931	85	7	risks	risk	NOUN
fsr-3931	85	8	.	.	PUNCT
fsr-3931	86	1	eias	eia	NOUN
fsr-3931	86	2	rely	rely	VERB
fsr-3931	86	3	on	on	ADP
fsr-3931	86	4	the	the	DET
fsr-3931	86	5	uncertain	uncertain	ADJ
fsr-3931	86	6	future	future	ADJ
fsr-3931	86	7	performance	performance	NOUN
fsr-3931	86	8	of	of	ADP
fsr-3931	86	9	the	the	DET
fsr-3931	86	10	index	index	NOUN
fsr-3931	86	11	to	to	PART
fsr-3931	86	12	generate	generate	VERB
fsr-3931	86	13	interest	interest	NOUN
fsr-3931	86	14	credits	credit	NOUN
fsr-3931	86	15	to	to	ADP
fsr-3931	86	16	each	each	DET
fsr-3931	86	17	contract	contract	NOUN
fsr-3931	86	18	over	over	ADP
fsr-3931	86	19	the	the	DET
fsr-3931	86	20	contract	contract	NOUN
fsr-3931	86	21	period	period	NOUN
fsr-3931	86	22	.	.	PUNCT
fsr-3931	87	1	the	the	DET
fsr-3931	87	2	funding	funding	NOUN
fsr-3931	87	3	of	of	ADP
fsr-3931	87	4	eia	eia	PROPN
fsr-3931	87	5	instruments	instrument	NOUN
fsr-3931	87	6	is	be	AUX
fsr-3931	87	7	accomplished	accomplish	VERB
fsr-3931	87	8	with	with	ADP
fsr-3931	87	9	a	a	DET
fsr-3931	87	10	combination	combination	NOUN
fsr-3931	87	11	of	of	ADP
fsr-3931	87	12	fixed	fix	VERB
fsr-3931	87	13	return	return	NOUN
fsr-3931	87	14	bond	bond	NOUN
fsr-3931	87	15	instruments	instrument	NOUN
fsr-3931	87	16	and	and	CCONJ
fsr-3931	87	17	equity	equity	NOUN
fsr-3931	87	18	derivatives	derivative	NOUN
fsr-3931	87	19	.	.	PUNCT
fsr-3931	88	1	these	these	DET
fsr-3931	88	2	derivatives	derivative	NOUN
fsr-3931	88	3	are	be	AUX
fsr-3931	88	4	usually	usually	ADV
fsr-3931	88	5	related	relate	VERB
fsr-3931	88	6	to	to	ADP
fsr-3931	88	7	the	the	DET
fsr-3931	88	8	underlying	underlying	ADJ
fsr-3931	88	9	index	index	NOUN
fsr-3931	88	10	and	and	CCONJ
fsr-3931	88	11	should	should	AUX
fsr-3931	88	12	theoretically	theoretically	ADV
fsr-3931	88	13	be	be	AUX
fsr-3931	88	14	able	able	ADJ
fsr-3931	88	15	to	to	PART
fsr-3931	88	16	provide	provide	VERB
fsr-3931	88	17	a	a	DET
fsr-3931	88	18	perfectly	perfectly	ADV
fsr-3931	88	19	hedged	hedge	VERB
fsr-3931	88	20	portfolio	portfolio	NOUN
fsr-3931	88	21	that	that	PRON
fsr-3931	88	22	does	do	AUX
fsr-3931	88	23	not	not	PART
fsr-3931	88	24	increase	increase	VERB
fsr-3931	88	25	insurer	insurer	NOUN
fsr-3931	88	26	risk	risk	NOUN
fsr-3931	88	27	.	.	PUNCT
fsr-3931	89	1	the	the	DET
fsr-3931	89	2	reality	reality	NOUN
fsr-3931	89	3	of	of	ADP
fsr-3931	89	4	this	this	DET
fsr-3931	89	5	situation	situation	NOUN
fsr-3931	89	6	is	be	AUX
fsr-3931	89	7	that	that	SCONJ
fsr-3931	89	8	each	each	DET
fsr-3931	89	9	company	company	NOUN
fsr-3931	89	10	will	will	AUX
fsr-3931	89	11	be	be	AUX
fsr-3931	89	12	unlikely	unlikely	ADJ
fsr-3931	89	13	to	to	PART
fsr-3931	89	14	perfectly	perfectly	ADV
fsr-3931	89	15	hedge	hedge	VERB
fsr-3931	89	16	this	this	DET
fsr-3931	89	17	portfolio	portfolio	NOUN
fsr-3931	89	18	on	on	ADP
fsr-3931	89	19	a	a	DET
fsr-3931	89	20	daily	daily	ADJ
fsr-3931	89	21	basis	basis	NOUN
fsr-3931	89	22	given	give	VERB
fsr-3931	89	23	somewhat	somewhat	ADV
fsr-3931	89	24	random	random	ADJ
fsr-3931	89	25	cash	cash	NOUN
fsr-3931	89	26	inflows	inflow	NOUN
fsr-3931	89	27	and	and	CCONJ
fsr-3931	89	28	outflows	outflow	NOUN
fsr-3931	89	29	and	and	CCONJ
fsr-3931	89	30	asset	asset	NOUN
fsr-3931	89	31	values	value	NOUN
fsr-3931	89	32	that	that	PRON
fsr-3931	89	33	may	may	AUX
fsr-3931	89	34	move	move	VERB
fsr-3931	89	35	the	the	DET
fsr-3931	89	36	portfolio	portfolio	NOUN
fsr-3931	89	37	away	away	ADV
fsr-3931	89	38	from	from	ADP
fsr-3931	89	39	a	a	DET
fsr-3931	89	40	perfectly	perfectly	ADV
fsr-3931	89	41	hedged	hedge	VERB
fsr-3931	89	42	situation	situation	NOUN
fsr-3931	89	43	.	.	PUNCT
fsr-3931	90	1	to	to	PART
fsr-3931	90	2	complicate	complicate	VERB
fsr-3931	90	3	matters	matter	NOUN
fsr-3931	90	4	,	,	PUNCT
fsr-3931	90	5	a	a	DET
fsr-3931	90	6	rising	rise	VERB
fsr-3931	90	7	yield	yield	NOUN
fsr-3931	90	8	curve	curve	NOUN
fsr-3931	90	9	combined	combine	VERB
fsr-3931	90	10	with	with	ADP
fsr-3931	90	11	falling	fall	VERB
fsr-3931	90	12	equity	equity	NOUN
fsr-3931	90	13	markets	market	NOUN
fsr-3931	90	14	is	be	AUX
fsr-3931	90	15	likely	likely	ADJ
fsr-3931	90	16	to	to	PART
fsr-3931	90	17	increase	increase	VERB
fsr-3931	90	18	volatility	volatility	NOUN
fsr-3931	90	19	for	for	ADP
fsr-3931	90	20	index	index	NOUN
fsr-3931	90	21	-	-	PUNCT
fsr-3931	90	22	based	base	VERB
fsr-3931	90	23	derivatives	derivative	NOUN
fsr-3931	90	24	.	.	PUNCT
fsr-3931	91	1	the	the	DET
fsr-3931	91	2	higher	high	ADJ
fsr-3931	91	3	yield	yield	NOUN
fsr-3931	91	4	curve	curve	NOUN
fsr-3931	91	5	and	and	CCONJ
fsr-3931	91	6	the	the	DET
fsr-3931	91	7	falling	fall	VERB
fsr-3931	91	8	eia	eia	PROPN
fsr-3931	91	9	equity	equity	NOUN
fsr-3931	91	10	account	account	NOUN
fsr-3931	91	11	may	may	AUX
fsr-3931	91	12	entice	entice	VERB
fsr-3931	91	13	current	current	ADJ
fsr-3931	91	14	eia	eia	PROPN
fsr-3931	91	15	holders	holder	NOUN
fsr-3931	91	16	to	to	PART
fsr-3931	91	17	increase	increase	VERB
fsr-3931	91	18	lapse	lapse	NOUN
fsr-3931	91	19	rates	rate	NOUN
fsr-3931	91	20	.	.	PUNCT
fsr-3931	92	1	higher	high	ADJ
fsr-3931	92	2	lapse	lapse	NOUN
fsr-3931	92	3	rates	rate	NOUN
fsr-3931	92	4	occur	occur	VERB
fsr-3931	92	5	when	when	SCONJ
fsr-3931	92	6	the	the	DET
fsr-3931	92	7	cost	cost	NOUN
fsr-3931	92	8	of	of	ADP
fsr-3931	92	9	exiting	exit	VERB
fsr-3931	92	10	a	a	DET
fsr-3931	92	11	poor	poor	ADJ
fsr-3931	92	12	performing	perform	VERB
fsr-3931	92	13	contract	contract	NOUN
fsr-3931	92	14	falls	fall	VERB
fsr-3931	92	15	and	and	CCONJ
fsr-3931	92	16	the	the	DET
fsr-3931	92	17	probability	probability	NOUN
fsr-3931	92	18	an	an	DET
fsr-3931	92	19	investor	investor	NOUN
fsr-3931	92	20	will	will	AUX
fsr-3931	92	21	receive	receive	VERB
fsr-3931	92	22	only	only	ADV
fsr-3931	92	23	the	the	DET
fsr-3931	92	24	guaranteed	guarantee	VERB
fsr-3931	92	25	minimum	minimum	NOUN
fsr-3931	92	26	rate	rate	NOUN
fsr-3931	92	27	rises	rise	NOUN
fsr-3931	92	28	.	.	PUNCT
fsr-3931	93	1	although	although	SCONJ
fsr-3931	93	2	this	this	PRON
fsr-3931	93	3	is	be	AUX
fsr-3931	93	4	a	a	DET
fsr-3931	93	5	situation	situation	NOUN
fsr-3931	93	6	that	that	PRON
fsr-3931	93	7	has	have	AUX
fsr-3931	93	8	not	not	PART
fsr-3931	93	9	yet	yet	ADV
fsr-3931	93	10	occurred	occur	VERB
fsr-3931	93	11	in	in	ADP
fsr-3931	93	12	a	a	DET
fsr-3931	93	13	substantial	substantial	ADJ
fsr-3931	93	14	fashion	fashion	NOUN
fsr-3931	93	15	,	,	PUNCT
fsr-3931	93	16	it	it	PRON
fsr-3931	93	17	places	place	VERB
fsr-3931	93	18	the	the	DET
fsr-3931	93	19	insurer	insurer	NOUN
fsr-3931	93	20	in	in	ADP
fsr-3931	93	21	a	a	DET
fsr-3931	93	22	situation	situation	NOUN
fsr-3931	93	23	in	in	ADP
fsr-3931	93	24	which	which	PRON
fsr-3931	93	25	cash	cash	NOUN
fsr-3931	93	26	outflows	outflow	NOUN
fsr-3931	93	27	is	be	AUX
fsr-3931	93	28	likely	likely	ADJ
fsr-3931	93	29	to	to	PART
fsr-3931	93	30	exceed	exceed	VERB
fsr-3931	93	31	cash	cash	NOUN
fsr-3931	93	32	inflows	inflow	NOUN
fsr-3931	93	33	and	and	CCONJ
fsr-3931	93	34	increase	increase	VERB
fsr-3931	93	35	its	its	PRON
fsr-3931	93	36	business	business	NOUN
fsr-3931	93	37	risk	risk	NOUN
fsr-3931	93	38	.	.	PUNCT
fsr-3931	94	1	the	the	DET
fsr-3931	94	2	most	most	ADV
fsr-3931	94	3	astute	astute	ADJ
fsr-3931	94	4	investor	investor	NOUN
fsr-3931	94	5	will	will	AUX
fsr-3931	94	6	recognize	recognize	VERB
fsr-3931	94	7	the	the	DET
fsr-3931	94	8	vulnerability	vulnerability	NOUN
fsr-3931	94	9	of	of	ADP
fsr-3931	94	10	investing	invest	VERB
fsr-3931	94	11	in	in	ADP
fsr-3931	94	12	the	the	DET
fsr-3931	94	13	eia	eia	NOUN
fsr-3931	94	14	product	product	NOUN
fsr-3931	94	15	because	because	SCONJ
fsr-3931	94	16	of	of	ADP
fsr-3931	94	17	a	a	DET
fsr-3931	94	18	failure	failure	NOUN
fsr-3931	94	19	to	to	PART
fsr-3931	94	20	receive	receive	VERB
fsr-3931	94	21	dividend	dividend	NOUN
fsr-3931	94	22	income	income	NOUN
fsr-3931	94	23	in	in	ADP
fsr-3931	94	24	addition	addition	NOUN
fsr-3931	94	25	to	to	ADP
fsr-3931	94	26	any	any	DET
fsr-3931	94	27	appreciation	appreciation	NOUN
fsr-3931	94	28	in	in	ADP
fsr-3931	94	29	the	the	DET
fsr-3931	94	30	index	index	NOUN
fsr-3931	94	31	.	.	PUNCT
fsr-3931	95	1	an	an	DET
fsr-3931	95	2	investor	investor	NOUN
fsr-3931	95	3	who	who	PRON
fsr-3931	95	4	is	be	AUX
fsr-3931	95	5	less	less	ADV
fsr-3931	95	6	discerning	discerning	NOUN
fsr-3931	95	7	may	may	AUX
fsr-3931	95	8	not	not	PART
fsr-3931	95	9	understand	understand	VERB
fsr-3931	95	10	the	the	DET
fsr-3931	95	11	difference	difference	NOUN
fsr-3931	95	12	between	between	ADP
fsr-3931	95	13	index	index	NOUN
fsr-3931	95	14	performance	performance	NOUN
fsr-3931	95	15	and	and	CCONJ
fsr-3931	95	16	the	the	DET
fsr-3931	95	17	total	total	ADJ
fsr-3931	95	18	return	return	NOUN
fsr-3931	95	19	performance	performance	NOUN
fsr-3931	95	20	of	of	ADP
fsr-3931	95	21	a	a	DET
fsr-3931	95	22	basket	basket	NOUN
fsr-3931	95	23	of	of	ADP
fsr-3931	95	24	individual	individual	ADJ
fsr-3931	95	25	securities	security	NOUN
fsr-3931	95	26	that	that	SCONJ
fsr-3931	95	27	330	330	NUM
fsr-3931	95	28	g.a	g.a	PROPN
fsr-3931	95	29	.	.	PUNCT
fsr-3931	95	30	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	95	31	/	/	SYM
fsr-3931	95	32	financial	financial	ADJ
fsr-3931	95	33	services	service	NOUN
fsr-3931	95	34	review	review	VERB
fsr-3931	95	35	9	9	NUM
fsr-3931	95	36	(	(	PUNCT
fsr-3931	95	37	2000	2000	NUM
fsr-3931	95	38	)	)	PUNCT
fsr-3931	96	1	327–342	327–342	NUM
fsr-3931	96	2	represent	represent	VERB
fsr-3931	96	3	the	the	DET
fsr-3931	96	4	identical	identical	ADJ
fsr-3931	96	5	index	index	NOUN
fsr-3931	96	6	.	.	PUNCT
fsr-3931	97	1	a	a	DET
fsr-3931	97	2	mutual	mutual	ADJ
fsr-3931	97	3	fund	fund	NOUN
fsr-3931	97	4	that	that	PRON
fsr-3931	97	5	represents	represent	VERB
fsr-3931	97	6	an	an	DET
fsr-3931	97	7	index	index	NOUN
fsr-3931	97	8	will	will	AUX
fsr-3931	97	9	receive	receive	VERB
fsr-3931	97	10	both	both	PRON
fsr-3931	97	11	capital	capital	NOUN
fsr-3931	97	12	appreciation	appreciation	NOUN
fsr-3931	97	13	and	and	CCONJ
fsr-3931	97	14	dividend	dividend	NOUN
fsr-3931	97	15	income	income	NOUN
fsr-3931	97	16	.	.	PUNCT
fsr-3931	98	1	historically	historically	ADV
fsr-3931	98	2	,	,	PUNCT
fsr-3931	98	3	dividend	dividend	NOUN
fsr-3931	98	4	yields	yield	NOUN
fsr-3931	98	5	have	have	AUX
fsr-3931	98	6	ranged	range	VERB
fsr-3931	98	7	from	from	ADP
fsr-3931	98	8	2.11	2.11	NUM
fsr-3931	98	9	%	%	NOUN
fsr-3931	98	10	to	to	PART
fsr-3931	98	11	8.77	8.77	NUM
fsr-3931	98	12	%	%	NOUN
fsr-3931	98	13	out	out	ADP
fsr-3931	98	14	of	of	ADP
fsr-3931	98	15	a	a	DET
fsr-3931	98	16	12.96	12.96	NUM
fsr-3931	98	17	%	%	NOUN
fsr-3931	98	18	arithmetic	arithmetic	ADJ
fsr-3931	98	19	mean	mean	NOUN
fsr-3931	98	20	total	total	ADJ
fsr-3931	98	21	return	return	NOUN
fsr-3931	98	22	on	on	ADP
fsr-3931	98	23	the	the	DET
fsr-3931	98	24	s&p	s&p	PROPN
fsr-3931	98	25	500	500	NUM
fsr-3931	98	26	based	base	VERB
fsr-3931	98	27	on	on	ADP
fsr-3931	98	28	data	datum	NOUN
fsr-3931	98	29	provided	provide	VERB
fsr-3931	98	30	by	by	ADP
fsr-3931	98	31	the	the	DET
fsr-3931	98	32	ibbotson	ibbotson	PROPN
fsr-3931	98	33	sbbi	sbbi	PROPN
fsr-3931	98	34	database	database	PROPN
fsr-3931	98	35	(	(	PUNCT
fsr-3931	98	36	ibbotson	ibbotson	PROPN
fsr-3931	98	37	1999	1999	NUM
fsr-3931	98	38	)	)	PUNCT
fsr-3931	98	39	.	.	PUNCT
fsr-3931	99	1	the	the	DET
fsr-3931	99	2	compounding	compounding	NOUN
fsr-3931	99	3	effect	effect	NOUN
fsr-3931	99	4	of	of	ADP
fsr-3931	99	5	dividends	dividend	NOUN
fsr-3931	99	6	never	never	ADV
fsr-3931	99	7	received	receive	VERB
fsr-3931	99	8	on	on	ADP
fsr-3931	99	9	the	the	DET
fsr-3931	99	10	s&p	s&p	PROPN
fsr-3931	99	11	500	500	NUM
fsr-3931	99	12	index	index	NOUN
fsr-3931	99	13	represents	represent	VERB
fsr-3931	99	14	a	a	DET
fsr-3931	99	15	significant	significant	ADJ
fsr-3931	99	16	opportunity	opportunity	NOUN
fsr-3931	99	17	loss	loss	NOUN
fsr-3931	99	18	of	of	ADP
fsr-3931	99	19	over	over	ADP
fsr-3931	99	20	25	25	NUM
fsr-3931	99	21	%	%	NOUN
fsr-3931	99	22	of	of	ADP
fsr-3931	99	23	the	the	DET
fsr-3931	99	24	possible	possible	ADJ
fsr-3931	99	25	wealth	wealth	NOUN
fsr-3931	99	26	over	over	ADP
fsr-3931	99	27	a	a	DET
fsr-3931	99	28	5	5	NUM
fsr-3931	99	29	-	-	PUNCT
fsr-3931	99	30	year	year	NOUN
fsr-3931	99	31	period	period	NOUN
fsr-3931	99	32	and	and	CCONJ
fsr-3931	99	33	over	over	ADP
fsr-3931	99	34	57	57	NUM
fsr-3931	99	35	%	%	NOUN
fsr-3931	99	36	for	for	ADP
fsr-3931	99	37	a	a	DET
fsr-3931	99	38	10	10	NUM
fsr-3931	99	39	-	-	PUNCT
fsr-3931	99	40	year	year	NOUN
fsr-3931	99	41	period	period	NOUN
fsr-3931	99	42	.	.	PUNCT
fsr-3931	100	1	3.2	3.2	NUM
fsr-3931	100	2	.	.	PUNCT
fsr-3931	100	3	interest	interest	NOUN
fsr-3931	100	4	-	-	PUNCT
fsr-3931	100	5	crediting	credit	VERB
fsr-3931	100	6	techniques	technique	NOUN
fsr-3931	100	7	a	a	DET
fsr-3931	100	8	variety	variety	NOUN
fsr-3931	100	9	of	of	ADP
fsr-3931	100	10	interest	interest	NOUN
fsr-3931	100	11	crediting	credit	VERB
fsr-3931	100	12	techniques	technique	NOUN
fsr-3931	100	13	are	be	AUX
fsr-3931	100	14	employed	employ	VERB
fsr-3931	100	15	in	in	ADP
fsr-3931	100	16	eia	eia	PROPN
fsr-3931	100	17	contracts	contract	NOUN
fsr-3931	100	18	and	and	CCONJ
fsr-3931	100	19	this	this	DET
fsr-3931	100	20	paper	paper	NOUN
fsr-3931	100	21	focuses	focus	VERB
fsr-3931	100	22	on	on	ADP
fsr-3931	100	23	four	four	NUM
fsr-3931	100	24	primary	primary	ADJ
fsr-3931	100	25	interest	interest	NOUN
fsr-3931	100	26	indexing	indexing	NOUN
fsr-3931	100	27	methods	method	NOUN
fsr-3931	100	28	:	:	PUNCT
fsr-3931	100	29	simple	simple	ADJ
fsr-3931	100	30	point	point	NOUN
fsr-3931	100	31	-	-	PUNCT
fsr-3931	100	32	to	to	ADP
fsr-3931	100	33	-	-	PUNCT
fsr-3931	100	34	point	point	NOUN
fsr-3931	100	35	,	,	PUNCT
fsr-3931	100	36	point	point	NOUN
fsr-3931	100	37	-	-	PUNCT
fsr-3931	100	38	to	to	ADP
fsr-3931	100	39	-	-	PUNCT
fsr-3931	100	40	point	point	NOUN
fsr-3931	100	41	with	with	ADP
fsr-3931	100	42	annual	annual	ADJ
fsr-3931	100	43	ratcheting	ratcheting	ADJ
fsr-3931	100	44	,	,	PUNCT
fsr-3931	100	45	point	point	NOUN
fsr-3931	100	46	-	-	PUNCT
fsr-3931	100	47	to	to	ADP
fsr-3931	100	48	-	-	PUNCT
fsr-3931	100	49	point	point	NOUN
fsr-3931	100	50	with	with	ADP
fsr-3931	100	51	asian	asian	ADJ
fsr-3931	100	52	-	-	PUNCT
fsr-3931	100	53	end	end	NOUN
fsr-3931	100	54	,	,	PUNCT
fsr-3931	100	55	and	and	CCONJ
fsr-3931	100	56	point	point	NOUN
fsr-3931	100	57	-	-	PUNCT
fsr-3931	100	58	to	to	ADP
fsr-3931	100	59	-	-	PUNCT
fsr-3931	100	60	point	point	NOUN
fsr-3931	100	61	with	with	ADP
fsr-3931	100	62	look	look	VERB
fsr-3931	100	63	back	back	ADV
fsr-3931	100	64	.	.	PUNCT
fsr-3931	101	1	competition	competition	NOUN
fsr-3931	101	2	is	be	AUX
fsr-3931	101	3	increasing	increase	VERB
fsr-3931	101	4	within	within	ADP
fsr-3931	101	5	the	the	DET
fsr-3931	101	6	eia	eia	NOUN
fsr-3931	101	7	market	market	NOUN
fsr-3931	101	8	but	but	CCONJ
fsr-3931	101	9	insurers	insurer	NOUN
fsr-3931	101	10	appear	appear	VERB
fsr-3931	101	11	to	to	PART
fsr-3931	101	12	realize	realize	VERB
fsr-3931	101	13	that	that	SCONJ
fsr-3931	101	14	the	the	DET
fsr-3931	101	15	uniqueness	uniqueness	NOUN
fsr-3931	101	16	and	and	CCONJ
fsr-3931	101	17	complication	complication	NOUN
fsr-3931	101	18	of	of	ADP
fsr-3931	101	19	the	the	DET
fsr-3931	101	20	interest	interest	NOUN
fsr-3931	101	21	crediting	crediting	NOUN
fsr-3931	101	22	method	method	NOUN
fsr-3931	101	23	can	can	AUX
fsr-3931	101	24	create	create	VERB
fsr-3931	101	25	barriers	barrier	NOUN
fsr-3931	101	26	to	to	ADP
fsr-3931	101	27	entry	entry	NOUN
fsr-3931	101	28	and	and	CCONJ
fsr-3931	101	29	minimize	minimize	VERB
fsr-3931	101	30	the	the	DET
fsr-3931	101	31	competition	competition	NOUN
fsr-3931	101	32	between	between	ADP
fsr-3931	101	33	(	(	PUNCT
fsr-3931	101	34	or	or	CCONJ
fsr-3931	101	35	comparison	comparison	NOUN
fsr-3931	101	36	of	of	ADP
fsr-3931	101	37	)	)	PUNCT
fsr-3931	101	38	near	near	ADP
fsr-3931	101	39	commodity	commodity	NOUN
fsr-3931	101	40	-	-	PUNCT
fsr-3931	101	41	like	like	ADJ
fsr-3931	101	42	products	product	NOUN
fsr-3931	101	43	.	.	PUNCT
fsr-3931	102	1	the	the	DET
fsr-3931	102	2	interest	interest	NOUN
fsr-3931	102	3	credited	credit	VERB
fsr-3931	102	4	to	to	ADP
fsr-3931	102	5	any	any	DET
fsr-3931	102	6	specific	specific	ADJ
fsr-3931	102	7	contract	contract	NOUN
fsr-3931	102	8	will	will	AUX
fsr-3931	102	9	generally	generally	ADV
fsr-3931	102	10	depend	depend	VERB
fsr-3931	102	11	on	on	ADP
fsr-3931	102	12	the	the	DET
fsr-3931	102	13	choice	choice	NOUN
fsr-3931	102	14	of	of	ADP
fsr-3931	102	15	equity	equity	NOUN
fsr-3931	102	16	index	index	NOUN
fsr-3931	102	17	,	,	PUNCT
fsr-3931	102	18	contract	contract	NOUN
fsr-3931	102	19	period	period	NOUN
fsr-3931	102	20	,	,	PUNCT
fsr-3931	102	21	participation	participation	NOUN
fsr-3931	102	22	rate	rate	NOUN
fsr-3931	102	23	,	,	PUNCT
fsr-3931	102	24	indexing	indexing	NOUN
fsr-3931	102	25	method	method	NOUN
fsr-3931	102	26	,	,	PUNCT
fsr-3931	102	27	and	and	CCONJ
fsr-3931	102	28	contract	contract	NOUN
fsr-3931	102	29	guarantees	guarantee	NOUN
fsr-3931	102	30	.	.	PUNCT
fsr-3931	103	1	it	it	PRON
fsr-3931	103	2	should	should	AUX
fsr-3931	103	3	be	be	AUX
fsr-3931	103	4	noted	note	VERB
fsr-3931	103	5	that	that	SCONJ
fsr-3931	103	6	annuity	annuity	NOUN
fsr-3931	103	7	contract	contract	NOUN
fsr-3931	103	8	features	feature	VERB
fsr-3931	103	9	such	such	ADJ
fsr-3931	103	10	as	as	ADP
fsr-3931	103	11	issue	issue	NOUN
fsr-3931	103	12	age	age	NOUN
fsr-3931	103	13	,	,	PUNCT
fsr-3931	103	14	transfers	transfer	NOUN
fsr-3931	103	15	,	,	PUNCT
fsr-3931	103	16	withdraws	withdraw	NOUN
fsr-3931	103	17	,	,	PUNCT
fsr-3931	103	18	surrender	surrender	NOUN
fsr-3931	103	19	charges	charge	NOUN
fsr-3931	103	20	,	,	PUNCT
fsr-3931	103	21	death	death	NOUN
fsr-3931	103	22	benefits	benefit	NOUN
fsr-3931	103	23	,	,	PUNCT
fsr-3931	103	24	and	and	CCONJ
fsr-3931	103	25	other	other	ADJ
fsr-3931	103	26	special	special	ADJ
fsr-3931	103	27	features	feature	NOUN
fsr-3931	103	28	are	be	AUX
fsr-3931	103	29	ignored	ignore	VERB
fsr-3931	103	30	.	.	PUNCT
fsr-3931	104	1	these	these	DET
fsr-3931	104	2	features	feature	NOUN
fsr-3931	104	3	may	may	AUX
fsr-3931	104	4	cause	cause	VERB
fsr-3931	104	5	a	a	DET
fsr-3931	104	6	consumer	consumer	NOUN
fsr-3931	104	7	to	to	PART
fsr-3931	104	8	choose	choose	VERB
fsr-3931	104	9	one	one	NUM
fsr-3931	104	10	product	product	NOUN
fsr-3931	104	11	over	over	ADP
fsr-3931	104	12	another	another	PRON
fsr-3931	104	13	,	,	PUNCT
fsr-3931	104	14	but	but	CCONJ
fsr-3931	104	15	have	have	VERB
fsr-3931	104	16	no	no	DET
fsr-3931	104	17	direct	direct	ADJ
fsr-3931	104	18	bearing	bearing	NOUN
fsr-3931	104	19	on	on	ADP
fsr-3931	104	20	the	the	DET
fsr-3931	104	21	interest	interest	NOUN
fsr-3931	104	22	credited	credit	VERB
fsr-3931	104	23	to	to	ADP
fsr-3931	104	24	an	an	DET
fsr-3931	104	25	annuity	annuity	NOUN
fsr-3931	104	26	held	hold	VERB
fsr-3931	104	27	to	to	PART
fsr-3931	104	28	contract	contract	VERB
fsr-3931	104	29	maturity	maturity	NOUN
fsr-3931	104	30	for	for	ADP
fsr-3931	104	31	a	a	DET
fsr-3931	104	32	consumer	consumer	NOUN
fsr-3931	104	33	that	that	PRON
fsr-3931	104	34	is	be	AUX
fsr-3931	104	35	preretirement	preretirement	ADJ
fsr-3931	104	36	.	.	PUNCT
fsr-3931	105	1	in	in	ADP
fsr-3931	105	2	addition	addition	NOUN
fsr-3931	105	3	,	,	PUNCT
fsr-3931	105	4	the	the	DET
fsr-3931	105	5	products	product	NOUN
fsr-3931	105	6	are	be	AUX
fsr-3931	105	7	deferred	deferred	ADJ
fsr-3931	105	8	annuities	annuity	NOUN
fsr-3931	105	9	and	and	CCONJ
fsr-3931	105	10	provide	provide	VERB
fsr-3931	105	11	contract	contract	NOUN
fsr-3931	105	12	owners	owner	NOUN
fsr-3931	105	13	with	with	ADP
fsr-3931	105	14	tax	tax	NOUN
fsr-3931	105	15	deferability	deferability	NOUN
fsr-3931	105	16	not	not	PART
fsr-3931	105	17	available	available	ADJ
fsr-3931	105	18	with	with	ADP
fsr-3931	105	19	many	many	ADJ
fsr-3931	105	20	alternative	alternative	ADJ
fsr-3931	105	21	investments	investment	NOUN
fsr-3931	105	22	.	.	PUNCT
fsr-3931	106	1	for	for	ADP
fsr-3931	106	2	explanatory	explanatory	ADJ
fsr-3931	106	3	purposes	purpose	NOUN
fsr-3931	106	4	during	during	ADP
fsr-3931	106	5	the	the	DET
fsr-3931	106	6	remainder	remainder	NOUN
fsr-3931	106	7	of	of	ADP
fsr-3931	106	8	this	this	DET
fsr-3931	106	9	section	section	NOUN
fsr-3931	106	10	,	,	PUNCT
fsr-3931	106	11	let	let	VERB
fsr-3931	106	12	us	we	PRON
fsr-3931	106	13	assume	assume	VERB
fsr-3931	106	14	that	that	SCONJ
fsr-3931	106	15	the	the	DET
fsr-3931	106	16	s&p	s&p	PROPN
fsr-3931	106	17	500	500	NUM
fsr-3931	106	18	index	index	NOUN
fsr-3931	106	19	has	have	VERB
fsr-3931	106	20	the	the	DET
fsr-3931	106	21	closing	closing	NOUN
fsr-3931	106	22	values	value	NOUN
fsr-3931	106	23	listed	list	VERB
fsr-3931	106	24	below	below	ADV
fsr-3931	106	25	over	over	ADP
fsr-3931	106	26	the	the	DET
fsr-3931	106	27	next	next	ADJ
fsr-3931	106	28	five	five	NUM
fsr-3931	106	29	years	year	NOUN
fsr-3931	106	30	.	.	PUNCT
fsr-3931	107	1	the	the	DET
fsr-3931	107	2	total	total	ADJ
fsr-3931	107	3	index	index	NOUN
fsr-3931	107	4	return	return	NOUN
fsr-3931	107	5	,	,	PUNCT
fsr-3931	107	6	ignoring	ignore	VERB
fsr-3931	107	7	dividends	dividend	NOUN
fsr-3931	107	8	,	,	PUNCT
fsr-3931	107	9	is	be	AUX
fsr-3931	107	10	calculated	calculate	VERB
fsr-3931	107	11	simply	simply	ADV
fsr-3931	107	12	as	as	ADP
fsr-3931	107	13	s&p	s&p	PROPN
fsr-3931	107	14	500	500	NUM
fsr-3931	107	15	index(t	index(t	NOUN
fsr-3931	107	16	)	)	PUNCT
fsr-3931	107	17	/s&p	/s&p	PUNCT
fsr-3931	108	1	500	500	NUM
fsr-3931	108	2	index(t	index(t	NOUN
fsr-3931	108	3	�	�	NOUN
fsr-3931	108	4	0	0	NUM
fsr-3931	108	5	)	)	PUNCT
fsr-3931	108	6	for	for	ADP
fsr-3931	108	7	a	a	DET
fsr-3931	108	8	contract	contract	NOUN
fsr-3931	108	9	period	period	NOUN
fsr-3931	108	10	of	of	ADP
fsr-3931	108	11	t	t	NOUN
fsr-3931	108	12	periods	period	NOUN
fsr-3931	108	13	.	.	PUNCT
fsr-3931	109	1	the	the	DET
fsr-3931	109	2	simple	simple	ADJ
fsr-3931	109	3	point	point	NOUN
fsr-3931	109	4	-	-	PUNCT
fsr-3931	109	5	to	to	ADP
fsr-3931	109	6	-	-	PUNCT
fsr-3931	109	7	point	point	NOUN
fsr-3931	109	8	(	(	PUNCT
fsr-3931	109	9	ptp	ptp	NOUN
fsr-3931	109	10	)	)	PUNCT
fsr-3931	109	11	contract	contract	NOUN
fsr-3931	109	12	is	be	AUX
fsr-3931	109	13	generally	generally	ADV
fsr-3931	109	14	based	base	VERB
fsr-3931	109	15	on	on	ADP
fsr-3931	109	16	the	the	DET
fsr-3931	109	17	anniversary	anniversary	NOUN
fsr-3931	109	18	date	date	NOUN
fsr-3931	109	19	of	of	ADP
fsr-3931	109	20	the	the	DET
fsr-3931	109	21	contract	contract	NOUN
fsr-3931	109	22	.	.	PUNCT
fsr-3931	110	1	assume	assume	VERB
fsr-3931	110	2	a	a	DET
fsr-3931	110	3	consumer	consumer	NOUN
fsr-3931	110	4	at	at	ADP
fsr-3931	110	5	t	t	PROPN
fsr-3931	110	6	�	�	PROPN
fsr-3931	110	7	0	0	NUM
fsr-3931	110	8	purchases	purchase	NOUN
fsr-3931	110	9	a	a	DET
fsr-3931	110	10	five	five	NUM
fsr-3931	110	11	-	-	PUNCT
fsr-3931	110	12	year	year	NOUN
fsr-3931	110	13	eia	eia	NOUN
fsr-3931	110	14	annuity	annuity	NOUN
fsr-3931	110	15	on	on	ADP
fsr-3931	110	16	july	july	PROPN
fsr-3931	110	17	1st	1st	NOUN
fsr-3931	110	18	(	(	PUNCT
fsr-3931	110	19	anniversary	anniversary	NOUN
fsr-3931	110	20	/	/	SYM
fsr-3931	110	21	contract	contract	NOUN
fsr-3931	110	22	date	date	NOUN
fsr-3931	110	23	)	)	PUNCT
fsr-3931	110	24	using	use	VERB
fsr-3931	110	25	a	a	DET
fsr-3931	110	26	simple	simple	ADJ
fsr-3931	110	27	ptp	ptp	NOUN
fsr-3931	110	28	technique	technique	NOUN
fsr-3931	110	29	based	base	VERB
fsr-3931	110	30	on	on	ADP
fsr-3931	110	31	the	the	DET
fsr-3931	110	32	s&p	s&p	PROPN
fsr-3931	110	33	500	500	NUM
fsr-3931	110	34	index	index	NOUN
fsr-3931	110	35	.	.	PUNCT
fsr-3931	111	1	in	in	ADP
fsr-3931	111	2	addition	addition	NOUN
fsr-3931	111	3	,	,	PUNCT
fsr-3931	111	4	this	this	DET
fsr-3931	111	5	contract	contract	NOUN
fsr-3931	111	6	has	have	VERB
fsr-3931	111	7	a	a	DET
fsr-3931	111	8	70	70	NUM
fsr-3931	111	9	%	%	NOUN
fsr-3931	111	10	participation	participation	NOUN
fsr-3931	111	11	rate	rate	NOUN
fsr-3931	111	12	and	and	CCONJ
fsr-3931	111	13	a	a	DET
fsr-3931	111	14	guarantee	guarantee	NOUN
fsr-3931	111	15	period	period	NOUN
fsr-3931	111	16	of	of	ADP
fsr-3931	111	17	five	five	NUM
fsr-3931	111	18	years	year	NOUN
fsr-3931	111	19	during	during	ADP
fsr-3931	111	20	which	which	PRON
fsr-3931	111	21	the	the	DET
fsr-3931	111	22	entire	entire	ADJ
fsr-3931	111	23	principal	principal	NOUN
fsr-3931	111	24	(	(	PUNCT
fsr-3931	111	25	100	100	NUM
fsr-3931	111	26	%	%	NOUN
fsr-3931	111	27	)	)	PUNCT
fsr-3931	111	28	is	be	AUX
fsr-3931	111	29	guaranteed	guarantee	VERB
fsr-3931	111	30	at	at	ADP
fsr-3931	111	31	3	3	NUM
fsr-3931	111	32	%	%	NOUN
fsr-3931	111	33	annually	annually	ADV
fsr-3931	111	34	.	.	PUNCT
fsr-3931	112	1	the	the	DET
fsr-3931	112	2	contract	contract	NOUN
fsr-3931	112	3	interest	interest	NOUN
fsr-3931	112	4	guarantee	guarantee	NOUN
fsr-3931	112	5	provides	provide	VERB
fsr-3931	112	6	that	that	SCONJ
fsr-3931	112	7	,	,	PUNCT
fsr-3931	112	8	at	at	ADP
fsr-3931	112	9	a	a	DET
fsr-3931	112	10	minimum	minimum	NOUN
fsr-3931	112	11	,	,	PUNCT
fsr-3931	112	12	the	the	DET
fsr-3931	112	13	example	example	NOUN
fsr-3931	112	14	eia	eia	PROPN
fsr-3931	112	15	contract	contract	NOUN
fsr-3931	112	16	owner	owner	NOUN
fsr-3931	112	17	will	will	AUX
fsr-3931	112	18	earn	earn	VERB
fsr-3931	112	19	15.93	15.93	NUM
fsr-3931	112	20	%	%	NOUN
fsr-3931	112	21	over	over	ADP
fsr-3931	112	22	the	the	DET
fsr-3931	112	23	five	five	NUM
fsr-3931	112	24	-	-	PUNCT
fsr-3931	112	25	year	year	NOUN
fsr-3931	112	26	period	period	NOUN
fsr-3931	112	27	as	as	SCONJ
fsr-3931	112	28	defined	define	VERB
fsr-3931	112	29	by	by	ADP
fsr-3931	112	30	eq	eq	PROPN
fsr-3931	112	31	.	.	PUNCT
fsr-3931	113	1	(	(	PUNCT
fsr-3931	113	2	1	1	NUM
fsr-3931	113	3	)	)	PUNCT
fsr-3931	113	4	.	.	PUNCT
fsr-3931	114	1	time	time	NOUN
fsr-3931	114	2	s&p	s&p	PROPN
fsr-3931	114	3	500	500	NUM
fsr-3931	114	4	index	index	NOUN
fsr-3931	114	5	index	index	NOUN
fsr-3931	114	6	total	total	ADJ
fsr-3931	114	7	return	return	NOUN
fsr-3931	114	8	eia	eia	PROPN
fsr-3931	114	9	return	return	NOUN
fsr-3931	114	10	t	t	PROPN
fsr-3931	114	11	�	�	PROPN
fsr-3931	114	12	0	0	NUM
fsr-3931	114	13	1,600	1,600	NUM
fsr-3931	114	14	t	t	NOUN
fsr-3931	114	15	�	�	PROPN
fsr-3931	114	16	1	1	NUM
fsr-3931	114	17	1,800	1,800	NUM
fsr-3931	114	18	t	t	NOUN
fsr-3931	114	19	�	�	PROPN
fsr-3931	114	20	2	2	NUM
fsr-3931	114	21	1,680	1,680	NUM
fsr-3931	114	22	t	t	PROPN
fsr-3931	114	23	�	�	PROPN
fsr-3931	114	24	3	3	NUM
fsr-3931	114	25	1,810	1,810	NUM
fsr-3931	114	26	t	t	NOUN
fsr-3931	114	27	�	�	PROPN
fsr-3931	114	28	4	4	NUM
fsr-3931	114	29	1,770	1,770	NUM
fsr-3931	114	30	t	t	NOUN
fsr-3931	114	31	�	�	PROPN
fsr-3931	114	32	5	5	NUM
fsr-3931	114	33	2,300	2,300	NUM
fsr-3931	114	34	43.75	43.75	NUM
fsr-3931	114	35	%	%	NOUN
fsr-3931	114	36	30.63	30.63	NUM
fsr-3931	114	37	%	%	NOUN
fsr-3931	114	38	331g.a	331g.a	NUM
fsr-3931	114	39	.	.	PUNCT
fsr-3931	115	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	115	2	/	/	SYM
fsr-3931	115	3	financial	financial	ADJ
fsr-3931	115	4	services	service	NOUN
fsr-3931	115	5	review	review	VERB
fsr-3931	115	6	9	9	NUM
fsr-3931	115	7	(	(	PUNCT
fsr-3931	115	8	2000	2000	NUM
fsr-3931	115	9	)	)	PUNCT
fsr-3931	115	10	327–342	327–342	NUM
fsr-3931	115	11	�	�	PROPN
fsr-3931	115	12	�	�	PROPN
fsr-3931	115	13	1	1	NUM
fsr-3931	115	14	�	�	PROPN
fsr-3931	115	15	i)n	i)n	PUNCT
fsr-3931	115	16	�	�	PROPN
fsr-3931	115	17	1	1	NUM
fsr-3931	115	18	�	�	PROPN
fsr-3931	115	19	�	�	PROPN
fsr-3931	115	20	�	�	PROPN
fsr-3931	115	21	(	(	PUNCT
fsr-3931	115	22	1	1	NUM
fsr-3931	115	23	)	)	PUNCT
fsr-3931	115	24	in	in	ADP
fsr-3931	115	25	eq	eq	ADP
fsr-3931	115	26	.	.	PUNCT
fsr-3931	116	1	(	(	PUNCT
fsr-3931	116	2	1	1	NUM
fsr-3931	116	3	)	)	PUNCT
fsr-3931	116	4	,	,	PUNCT
fsr-3931	116	5	i	i	PRON
fsr-3931	116	6	is	be	AUX
fsr-3931	116	7	the	the	DET
fsr-3931	116	8	annual	annual	ADJ
fsr-3931	116	9	guaranteed	guarantee	VERB
fsr-3931	116	10	rate	rate	NOUN
fsr-3931	116	11	of	of	ADP
fsr-3931	116	12	return	return	NOUN
fsr-3931	116	13	,	,	PUNCT
fsr-3931	116	14	n	n	PRON
fsr-3931	116	15	is	be	AUX
fsr-3931	116	16	the	the	DET
fsr-3931	116	17	number	number	NOUN
fsr-3931	116	18	of	of	ADP
fsr-3931	116	19	years	year	NOUN
fsr-3931	116	20	of	of	ADP
fsr-3931	116	21	the	the	DET
fsr-3931	116	22	contract	contract	NOUN
fsr-3931	116	23	,	,	PUNCT
fsr-3931	116	24	and	and	CCONJ
fsr-3931	116	25	�	�	PROPN
fsr-3931	116	26	is	be	AUX
fsr-3931	116	27	the	the	DET
fsr-3931	116	28	proportion	proportion	NOUN
fsr-3931	116	29	of	of	ADP
fsr-3931	116	30	the	the	DET
fsr-3931	116	31	principal	principal	NOUN
fsr-3931	116	32	that	that	PRON
fsr-3931	116	33	is	be	AUX
fsr-3931	116	34	guaranteed	guarantee	VERB
fsr-3931	116	35	to	to	PART
fsr-3931	116	36	earn	earn	VERB
fsr-3931	116	37	the	the	DET
fsr-3931	116	38	rate	rate	NOUN
fsr-3931	116	39	i.	i.	PROPN
fsr-3931	116	40	the	the	DET
fsr-3931	116	41	investor	investor	NOUN
fsr-3931	116	42	purchases	purchase	VERB
fsr-3931	116	43	the	the	DET
fsr-3931	116	44	contract	contract	NOUN
fsr-3931	116	45	with	with	ADP
fsr-3931	116	46	an	an	DET
fsr-3931	116	47	expectation	expectation	NOUN
fsr-3931	116	48	that	that	SCONJ
fsr-3931	116	49	the	the	DET
fsr-3931	116	50	return	return	NOUN
fsr-3931	116	51	will	will	AUX
fsr-3931	116	52	exceed	exceed	VERB
fsr-3931	116	53	the	the	DET
fsr-3931	116	54	minimum	minimum	ADJ
fsr-3931	116	55	value	value	NOUN
fsr-3931	116	56	with	with	ADP
fsr-3931	116	57	some	some	DET
fsr-3931	116	58	probability	probability	NOUN
fsr-3931	116	59	.	.	PUNCT
fsr-3931	117	1	the	the	DET
fsr-3931	117	2	actual	actual	ADJ
fsr-3931	117	3	eia	eia	NOUN
fsr-3931	117	4	return	return	NOUN
fsr-3931	117	5	calculation	calculation	NOUN
fsr-3931	117	6	is	be	AUX
fsr-3931	117	7	described	describe	VERB
fsr-3931	117	8	in	in	ADP
fsr-3931	117	9	eq	eq	ADP
fsr-3931	117	10	.	.	PUNCT
fsr-3931	118	1	(	(	PUNCT
fsr-3931	118	2	2	2	NUM
fsr-3931	118	3	)	)	PUNCT
fsr-3931	118	4	.	.	PUNCT
fsr-3931	119	1	�	�	VERB
fsr-3931	119	2	it	it	PRON
fsr-3931	119	3	�	�	NOUN
fsr-3931	119	4	n	n	CCONJ
fsr-3931	119	5	/	/	SYM
fsr-3931	119	6	it	it	PRON
fsr-3931	119	7	�	�	PROPN
fsr-3931	119	8	0	0	NUM
fsr-3931	119	9	�	�	PROPN
fsr-3931	119	10	1	1	NUM
fsr-3931	119	11	�	�	PROPN
fsr-3931	119	12	�	�	PROPN
fsr-3931	119	13	�	�	PROPN
fsr-3931	119	14	(	(	PUNCT
fsr-3931	119	15	2	2	NUM
fsr-3931	119	16	)	)	PUNCT
fsr-3931	119	17	it	it	PRON
fsr-3931	119	18	�	�	NOUN
fsr-3931	119	19	n	n	PART
fsr-3931	119	20	represents	represent	VERB
fsr-3931	119	21	the	the	DET
fsr-3931	119	22	index	index	NOUN
fsr-3931	119	23	value	value	NOUN
fsr-3931	119	24	on	on	ADP
fsr-3931	119	25	the	the	DET
fsr-3931	119	26	nth	nth	NOUN
fsr-3931	119	27	anniversary	anniversary	NOUN
fsr-3931	119	28	date	date	NOUN
fsr-3931	119	29	,	,	PUNCT
fsr-3931	119	30	it	it	PRON
fsr-3931	119	31	�	�	X
fsr-3931	119	32	0	0	NUM
fsr-3931	119	33	represents	represent	VERB
fsr-3931	119	34	the	the	DET
fsr-3931	119	35	index	index	NOUN
fsr-3931	119	36	value	value	NOUN
fsr-3931	119	37	on	on	ADP
fsr-3931	119	38	the	the	DET
fsr-3931	119	39	contract	contract	NOUN
fsr-3931	119	40	date	date	NOUN
fsr-3931	119	41	,	,	PUNCT
fsr-3931	119	42	n	n	PRON
fsr-3931	119	43	is	be	AUX
fsr-3931	119	44	the	the	DET
fsr-3931	119	45	number	number	NOUN
fsr-3931	119	46	of	of	ADP
fsr-3931	119	47	contract	contract	NOUN
fsr-3931	119	48	years	year	NOUN
fsr-3931	119	49	,	,	PUNCT
fsr-3931	119	50	and	and	CCONJ
fsr-3931	119	51	�	�	PROPN
fsr-3931	119	52	is	be	AUX
fsr-3931	119	53	the	the	DET
fsr-3931	119	54	participation	participation	NOUN
fsr-3931	119	55	rate	rate	NOUN
fsr-3931	119	56	over	over	ADP
fsr-3931	119	57	the	the	DET
fsr-3931	119	58	contract	contract	NOUN
fsr-3931	119	59	period	period	NOUN
fsr-3931	119	60	.	.	PUNCT
fsr-3931	120	1	if	if	SCONJ
fsr-3931	120	2	index	index	NOUN
fsr-3931	120	3	returns	return	NOUN
fsr-3931	120	4	match	match	VERB
fsr-3931	120	5	those	those	PRON
fsr-3931	120	6	described	describe	VERB
fsr-3931	120	7	above	above	ADV
fsr-3931	120	8	,	,	PUNCT
fsr-3931	120	9	the	the	DET
fsr-3931	120	10	five	five	NUM
fsr-3931	120	11	-	-	PUNCT
fsr-3931	120	12	year	year	NOUN
fsr-3931	120	13	annuity	annuity	NOUN
fsr-3931	120	14	will	will	AUX
fsr-3931	120	15	be	be	AUX
fsr-3931	120	16	credited	credit	VERB
fsr-3931	120	17	with	with	ADP
fsr-3931	120	18	a	a	DET
fsr-3931	120	19	30.63	30.63	NUM
fsr-3931	120	20	%	%	NOUN
fsr-3931	120	21	return	return	NOUN
fsr-3931	120	22	based	base	VERB
fsr-3931	120	23	on	on	ADP
fsr-3931	120	24	a	a	DET
fsr-3931	120	25	participation	participation	NOUN
fsr-3931	120	26	rate	rate	NOUN
fsr-3931	120	27	of	of	ADP
fsr-3931	120	28	70	70	NUM
fsr-3931	120	29	%	%	NOUN
fsr-3931	120	30	given	give	VERB
fsr-3931	120	31	the	the	DET
fsr-3931	120	32	total	total	ADJ
fsr-3931	120	33	index	index	NOUN
fsr-3931	120	34	return	return	NOUN
fsr-3931	120	35	of	of	ADP
fsr-3931	120	36	nearly	nearly	ADV
fsr-3931	120	37	44	44	NUM
fsr-3931	120	38	%	%	NOUN
fsr-3931	120	39	.	.	PUNCT
fsr-3931	121	1	the	the	DET
fsr-3931	121	2	variations	variation	NOUN
fsr-3931	121	3	to	to	ADP
fsr-3931	121	4	this	this	DET
fsr-3931	121	5	interest	interest	NOUN
fsr-3931	121	6	crediting	crediting	NOUN
fsr-3931	121	7	technique	technique	NOUN
fsr-3931	121	8	are	be	AUX
fsr-3931	121	9	numerous	numerous	ADJ
fsr-3931	121	10	and	and	CCONJ
fsr-3931	121	11	most	most	ADV
fsr-3931	121	12	tend	tend	VERB
fsr-3931	121	13	to	to	PART
fsr-3931	121	14	involve	involve	VERB
fsr-3931	121	15	a	a	DET
fsr-3931	121	16	ratchet	ratchet	NOUN
fsr-3931	121	17	or	or	CCONJ
fsr-3931	121	18	annual	annual	ADJ
fsr-3931	121	19	reset	reset	NOUN
fsr-3931	121	20	.	.	PUNCT
fsr-3931	122	1	the	the	DET
fsr-3931	122	2	ratchet	ratchet	NOUN
fsr-3931	122	3	version	version	NOUN
fsr-3931	122	4	uses	use	VERB
fsr-3931	122	5	the	the	DET
fsr-3931	122	6	same	same	ADJ
fsr-3931	122	7	basic	basic	ADJ
fsr-3931	122	8	methodology	methodology	NOUN
fsr-3931	122	9	,	,	PUNCT
fsr-3931	122	10	but	but	CCONJ
fsr-3931	122	11	credits	credit	VERB
fsr-3931	122	12	interest	interest	NOUN
fsr-3931	122	13	on	on	ADP
fsr-3931	122	14	each	each	DET
fsr-3931	122	15	anniversary	anniversary	NOUN
fsr-3931	122	16	date	date	NOUN
fsr-3931	122	17	.	.	PUNCT
fsr-3931	123	1	thus	thus	ADV
fsr-3931	123	2	,	,	PUNCT
fsr-3931	123	3	in	in	ADP
fsr-3931	123	4	a	a	DET
fsr-3931	123	5	five	five	NUM
fsr-3931	123	6	-	-	PUNCT
fsr-3931	123	7	year	year	NOUN
fsr-3931	123	8	contract	contract	NOUN
fsr-3931	123	9	the	the	DET
fsr-3931	123	10	owner	owner	NOUN
fsr-3931	123	11	may	may	AUX
fsr-3931	123	12	receive	receive	VERB
fsr-3931	123	13	the	the	DET
fsr-3931	123	14	minimum	minimum	ADJ
fsr-3931	123	15	guarantee	guarantee	NOUN
fsr-3931	123	16	one	one	NUM
fsr-3931	123	17	-	-	PUNCT
fsr-3931	123	18	year	year	NOUN
fsr-3931	123	19	and	and	CCONJ
fsr-3931	123	20	a	a	DET
fsr-3931	123	21	return	return	NOUN
fsr-3931	123	22	based	base	VERB
fsr-3931	123	23	on	on	ADP
fsr-3931	123	24	the	the	DET
fsr-3931	123	25	index	index	NOUN
fsr-3931	123	26	the	the	DET
fsr-3931	123	27	next	next	ADJ
fsr-3931	123	28	year	year	NOUN
fsr-3931	123	29	.	.	PUNCT
fsr-3931	124	1	in	in	ADP
fsr-3931	124	2	contrast	contrast	NOUN
fsr-3931	124	3	,	,	PUNCT
fsr-3931	124	4	the	the	DET
fsr-3931	124	5	simple	simple	ADJ
fsr-3931	124	6	ptp	ptp	PROPN
fsr-3931	124	7	considers	consider	VERB
fsr-3931	124	8	only	only	ADV
fsr-3931	124	9	the	the	DET
fsr-3931	124	10	entire	entire	ADJ
fsr-3931	124	11	contract	contract	NOUN
fsr-3931	124	12	period	period	NOUN
fsr-3931	124	13	.	.	PUNCT
fsr-3931	125	1	this	this	PRON
fsr-3931	125	2	obviously	obviously	ADV
fsr-3931	125	3	increases	increase	VERB
fsr-3931	125	4	the	the	DET
fsr-3931	125	5	return	return	NOUN
fsr-3931	125	6	possibility	possibility	NOUN
fsr-3931	125	7	for	for	ADP
fsr-3931	125	8	the	the	DET
fsr-3931	125	9	consumer	consumer	NOUN
fsr-3931	125	10	and	and	CCONJ
fsr-3931	125	11	is	be	AUX
fsr-3931	125	12	generally	generally	ADV
fsr-3931	125	13	associated	associate	VERB
fsr-3931	125	14	with	with	ADP
fsr-3931	125	15	a	a	DET
fsr-3931	125	16	lower	low	ADJ
fsr-3931	125	17	participation	participation	NOUN
fsr-3931	125	18	rate	rate	NOUN
fsr-3931	125	19	or	or	CCONJ
fsr-3931	125	20	guaranteed	guarantee	VERB
fsr-3931	125	21	interest	interest	NOUN
fsr-3931	125	22	rate	rate	NOUN
fsr-3931	125	23	.	.	PUNCT
fsr-3931	126	1	an	an	DET
fsr-3931	126	2	additional	additional	ADJ
fsr-3931	126	3	variation	variation	NOUN
fsr-3931	126	4	calculates	calculate	VERB
fsr-3931	126	5	interest	interest	NOUN
fsr-3931	126	6	on	on	ADP
fsr-3931	126	7	the	the	DET
fsr-3931	126	8	calendar	calendar	NOUN
fsr-3931	126	9	year	year	NOUN
fsr-3931	126	10	rather	rather	ADV
fsr-3931	126	11	than	than	ADP
fsr-3931	126	12	the	the	DET
fsr-3931	126	13	anniversary	anniversary	NOUN
fsr-3931	126	14	date	date	NOUN
fsr-3931	126	15	.	.	PUNCT
fsr-3931	127	1	midyear	midyear	NOUN
fsr-3931	127	2	contract	contract	NOUN
fsr-3931	127	3	dates	date	NOUN
fsr-3931	127	4	,	,	PUNCT
fsr-3931	127	5	like	like	ADP
fsr-3931	127	6	the	the	DET
fsr-3931	127	7	above	above	ADJ
fsr-3931	127	8	example	example	NOUN
fsr-3931	127	9	,	,	PUNCT
fsr-3931	127	10	will	will	AUX
fsr-3931	127	11	earn	earn	VERB
fsr-3931	127	12	a	a	DET
fsr-3931	127	13	pro	pro	ADJ
fsr-3931	127	14	-	-	ADJ
fsr-3931	127	15	rata	rata	ADJ
fsr-3931	127	16	share	share	NOUN
fsr-3931	127	17	of	of	ADP
fsr-3931	127	18	the	the	DET
fsr-3931	127	19	annual	annual	ADJ
fsr-3931	127	20	interest	interest	NOUN
fsr-3931	127	21	credit	credit	NOUN
fsr-3931	127	22	for	for	ADP
fsr-3931	127	23	the	the	DET
fsr-3931	127	24	initial	initial	ADJ
fsr-3931	127	25	and	and	CCONJ
fsr-3931	127	26	concluding	conclude	VERB
fsr-3931	127	27	calendar	calendar	NOUN
fsr-3931	127	28	years	year	NOUN
fsr-3931	127	29	.	.	PUNCT
fsr-3931	128	1	in	in	ADP
fsr-3931	128	2	some	some	DET
fsr-3931	128	3	eia	eia	NOUN
fsr-3931	128	4	contracts	contract	VERB
fsr-3931	128	5	the	the	DET
fsr-3931	128	6	minimum	minimum	ADJ
fsr-3931	128	7	rate	rate	NOUN
fsr-3931	128	8	of	of	ADP
fsr-3931	128	9	return	return	NOUN
fsr-3931	128	10	may	may	AUX
fsr-3931	128	11	be	be	AUX
fsr-3931	128	12	additive	additive	ADJ
fsr-3931	128	13	rather	rather	ADV
fsr-3931	128	14	than	than	ADP
fsr-3931	128	15	compounded	compound	VERB
fsr-3931	128	16	thereby	thereby	ADV
fsr-3931	128	17	allowing	allow	VERB
fsr-3931	128	18	the	the	DET
fsr-3931	128	19	issuer	issuer	NOUN
fsr-3931	128	20	to	to	PART
fsr-3931	128	21	increase	increase	VERB
fsr-3931	128	22	participation	participation	NOUN
fsr-3931	128	23	rates	rate	NOUN
fsr-3931	128	24	all	all	PRON
fsr-3931	128	25	else	else	ADV
fsr-3931	128	26	equal	equal	ADJ
fsr-3931	128	27	.	.	PUNCT
fsr-3931	129	1	assume	assume	VERB
fsr-3931	129	2	again	again	ADV
fsr-3931	129	3	that	that	SCONJ
fsr-3931	129	4	there	there	PRON
fsr-3931	129	5	is	be	VERB
fsr-3931	129	6	an	an	DET
fsr-3931	129	7	annuitant	annuitant	NOUN
fsr-3931	129	8	who	who	PRON
fsr-3931	129	9	purchases	purchase	VERB
fsr-3931	129	10	a	a	DET
fsr-3931	129	11	five	five	NUM
fsr-3931	129	12	-	-	PUNCT
fsr-3931	129	13	year	year	NOUN
fsr-3931	129	14	annuity	annuity	NOUN
fsr-3931	129	15	on	on	ADP
fsr-3931	129	16	july	july	PROPN
fsr-3931	129	17	1st	1st	NOUN
fsr-3931	129	18	using	use	VERB
fsr-3931	129	19	simple	simple	ADJ
fsr-3931	129	20	ptp	ptp	PROPN
fsr-3931	129	21	with	with	ADP
fsr-3931	129	22	annual	annual	ADJ
fsr-3931	129	23	ratcheting	ratchet	VERB
fsr-3931	129	24	(	(	PUNCT
fsr-3931	129	25	ptp	ptp	NOUN
fsr-3931	129	26	-	-	PUNCT
fsr-3931	129	27	r	r	NOUN
fsr-3931	129	28	)	)	PUNCT
fsr-3931	129	29	on	on	ADP
fsr-3931	129	30	each	each	DET
fsr-3931	129	31	anniversary	anniversary	NOUN
fsr-3931	129	32	date	date	NOUN
fsr-3931	129	33	.	.	PUNCT
fsr-3931	130	1	this	this	DET
fsr-3931	130	2	contract	contract	NOUN
fsr-3931	130	3	has	have	VERB
fsr-3931	130	4	a	a	DET
fsr-3931	130	5	reduced	reduce	VERB
fsr-3931	130	6	participation	participation	NOUN
fsr-3931	130	7	rate	rate	NOUN
fsr-3931	130	8	of	of	ADP
fsr-3931	130	9	45	45	NUM
fsr-3931	130	10	%	%	NOUN
fsr-3931	130	11	,	,	PUNCT
fsr-3931	130	12	but	but	CCONJ
fsr-3931	130	13	100	100	NUM
fsr-3931	130	14	%	%	NOUN
fsr-3931	130	15	of	of	ADP
fsr-3931	130	16	the	the	DET
fsr-3931	130	17	principal	principal	NOUN
fsr-3931	130	18	at	at	ADP
fsr-3931	130	19	the	the	DET
fsr-3931	130	20	beginning	beginning	NOUN
fsr-3931	130	21	of	of	ADP
fsr-3931	130	22	each	each	DET
fsr-3931	130	23	one	one	NUM
fsr-3931	130	24	-	-	PUNCT
fsr-3931	130	25	year	year	NOUN
fsr-3931	130	26	period	period	NOUN
fsr-3931	130	27	is	be	AUX
fsr-3931	130	28	guaranteed	guarantee	VERB
fsr-3931	130	29	to	to	PART
fsr-3931	130	30	earn	earn	VERB
fsr-3931	130	31	a	a	DET
fsr-3931	130	32	3	3	NUM
fsr-3931	130	33	%	%	NOUN
fsr-3931	130	34	return	return	NOUN
fsr-3931	130	35	and	and	CCONJ
fsr-3931	130	36	capped	cap	VERB
fsr-3931	130	37	with	with	ADP
fsr-3931	130	38	an	an	DET
fsr-3931	130	39	annual	annual	ADJ
fsr-3931	130	40	maximum	maximum	ADJ
fsr-3931	130	41	return	return	NOUN
fsr-3931	130	42	of	of	ADP
fsr-3931	130	43	12	12	NUM
fsr-3931	130	44	%	%	NOUN
fsr-3931	130	45	per	per	ADP
fsr-3931	130	46	period	period	NOUN
fsr-3931	130	47	.	.	PUNCT
fsr-3931	131	1	contract	contract	NOUN
fsr-3931	131	2	returns	return	NOUN
fsr-3931	131	3	are	be	AUX
fsr-3931	131	4	compound	compound	VERB
fsr-3931	131	5	rather	rather	ADV
fsr-3931	131	6	than	than	ADP
fsr-3931	131	7	additive	additive	VERB
fsr-3931	131	8	in	in	ADP
fsr-3931	131	9	nature	nature	NOUN
fsr-3931	131	10	.	.	PUNCT
fsr-3931	132	1	the	the	DET
fsr-3931	132	2	annuitant	annuitant	NOUN
fsr-3931	132	3	would	would	AUX
fsr-3931	132	4	earn	earn	VERB
fsr-3931	132	5	a	a	DET
fsr-3931	132	6	total	total	NOUN
fsr-3931	132	7	of	of	ADP
fsr-3931	132	8	29.88	29.88	NUM
fsr-3931	132	9	%	%	NOUN
fsr-3931	132	10	over	over	ADP
fsr-3931	132	11	the	the	DET
fsr-3931	132	12	entire	entire	ADJ
fsr-3931	132	13	five	five	NUM
fsr-3931	132	14	year	year	NOUN
fsr-3931	132	15	with	with	ADP
fsr-3931	132	16	years	year	NOUN
fsr-3931	132	17	two	two	NUM
fsr-3931	132	18	and	and	CCONJ
fsr-3931	132	19	four	four	NUM
fsr-3931	132	20	receiving	receive	VERB
fsr-3931	132	21	the	the	DET
fsr-3931	132	22	minimum	minimum	ADJ
fsr-3931	132	23	return	return	NOUN
fsr-3931	132	24	and	and	CCONJ
fsr-3931	132	25	the	the	DET
fsr-3931	132	26	last	last	ADJ
fsr-3931	132	27	year	year	NOUN
fsr-3931	132	28	capped	cap	VERB
fsr-3931	132	29	at	at	ADP
fsr-3931	132	30	the	the	DET
fsr-3931	132	31	maximum	maximum	ADJ
fsr-3931	132	32	annual	annual	ADJ
fsr-3931	132	33	return	return	NOUN
fsr-3931	132	34	.	.	PUNCT
fsr-3931	133	1	notice	notice	VERB
fsr-3931	133	2	that	that	SCONJ
fsr-3931	133	3	the	the	DET
fsr-3931	133	4	ptp	ptp	PROPN
fsr-3931	133	5	-	-	PUNCT
fsr-3931	133	6	r	r	NOUN
fsr-3931	133	7	technique	technique	NOUN
fsr-3931	133	8	is	be	AUX
fsr-3931	133	9	characterized	characterize	VERB
fsr-3931	133	10	by	by	ADP
fsr-3931	133	11	much	much	ADV
fsr-3931	133	12	lower	low	ADJ
fsr-3931	133	13	participation	participation	NOUN
fsr-3931	133	14	rates	rate	NOUN
fsr-3931	133	15	than	than	ADP
fsr-3931	133	16	the	the	DET
fsr-3931	133	17	simple	simple	ADJ
fsr-3931	133	18	ptp	ptp	PROPN
fsr-3931	133	19	example	example	NOUN
fsr-3931	133	20	,	,	PUNCT
fsr-3931	133	21	but	but	CCONJ
fsr-3931	133	22	the	the	DET
fsr-3931	133	23	total	total	ADJ
fsr-3931	133	24	contract	contract	NOUN
fsr-3931	133	25	return	return	NOUN
fsr-3931	133	26	is	be	AUX
fsr-3931	133	27	nearly	nearly	ADV
fsr-3931	133	28	identical	identical	ADJ
fsr-3931	133	29	.	.	PUNCT
fsr-3931	134	1	investor	investor	NOUN
fsr-3931	134	2	concerns	concern	NOUN
fsr-3931	134	3	occur	occur	VERB
fsr-3931	134	4	with	with	ADP
fsr-3931	134	5	the	the	DET
fsr-3931	134	6	longer	long	ADJ
fsr-3931	134	7	-	-	PUNCT
fsr-3931	134	8	term	term	NOUN
fsr-3931	134	9	simple	simple	ADJ
fsr-3931	134	10	ptp	ptp	PROPN
fsr-3931	134	11	and	and	CCONJ
fsr-3931	134	12	the	the	DET
fsr-3931	134	13	ptp	ptp	PROPN
fsr-3931	134	14	-	-	PUNCT
fsr-3931	134	15	r	r	NOUN
fsr-3931	134	16	methodology	methodology	NOUN
fsr-3931	134	17	as	as	ADP
fsr-3931	134	18	time	time	NOUN
fsr-3931	134	19	s&p	s&p	PROPN
fsr-3931	134	20	500	500	NUM
fsr-3931	134	21	index	index	NOUN
fsr-3931	134	22	index	index	NOUN
fsr-3931	134	23	return	return	NOUN
fsr-3931	134	24	eia	eia	PROPN
fsr-3931	134	25	return	return	NOUN
fsr-3931	134	26	t	t	PROPN
fsr-3931	134	27	�	�	PROPN
fsr-3931	134	28	0	0	NUM
fsr-3931	134	29	1,600	1,600	NUM
fsr-3931	134	30	t	t	NOUN
fsr-3931	134	31	�	�	PROPN
fsr-3931	134	32	1	1	NUM
fsr-3931	134	33	1,800	1,800	NUM
fsr-3931	134	34	12.50	12.50	NUM
fsr-3931	134	35	%	%	NOUN
fsr-3931	134	36	5.63	5.63	NUM
fsr-3931	134	37	%	%	NOUN
fsr-3931	134	38	t	t	PROPN
fsr-3931	134	39	�	�	PROPN
fsr-3931	134	40	2	2	NUM
fsr-3931	134	41	1,680	1,680	NUM
fsr-3931	134	42	�	�	NOUN
fsr-3931	134	43	6.67	6.67	NUM
fsr-3931	134	44	%	%	NOUN
fsr-3931	134	45	3.00	3.00	NUM
fsr-3931	134	46	%	%	NOUN
fsr-3931	134	47	*	*	PUNCT
fsr-3931	134	48	t	t	PROPN
fsr-3931	134	49	�	�	PROPN
fsr-3931	134	50	3	3	NUM
fsr-3931	134	51	1,810	1,810	NUM
fsr-3931	134	52	7.74	7.74	NUM
fsr-3931	134	53	%	%	NOUN
fsr-3931	134	54	3.48	3.48	NUM
fsr-3931	134	55	%	%	NOUN
fsr-3931	134	56	t	t	PROPN
fsr-3931	134	57	�	�	PROPN
fsr-3931	134	58	4	4	NUM
fsr-3931	134	59	1,770	1,770	NUM
fsr-3931	134	60	�	�	NOUN
fsr-3931	134	61	2.21	2.21	NUM
fsr-3931	134	62	%	%	NOUN
fsr-3931	134	63	3.00	3.00	NUM
fsr-3931	134	64	%	%	NOUN
fsr-3931	134	65	*	*	PUNCT
fsr-3931	134	66	t	t	PROPN
fsr-3931	134	67	�	�	PROPN
fsr-3931	134	68	5	5	NUM
fsr-3931	134	69	2,300	2,300	NUM
fsr-3931	134	70	29.94	29.94	NUM
fsr-3931	134	71	%	%	NOUN
fsr-3931	134	72	12.00	12.00	NUM
fsr-3931	134	73	%	%	NOUN
fsr-3931	134	74	*	*	PROPN
fsr-3931	134	75	332	332	NUM
fsr-3931	134	76	g.a	g.a	PROPN
fsr-3931	134	77	.	.	PROPN
fsr-3931	134	78	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	134	79	/	/	SYM
fsr-3931	134	80	financial	financial	ADJ
fsr-3931	134	81	services	service	NOUN
fsr-3931	134	82	review	review	VERB
fsr-3931	134	83	9	9	NUM
fsr-3931	134	84	(	(	PUNCT
fsr-3931	134	85	2000	2000	NUM
fsr-3931	134	86	)	)	PUNCT
fsr-3931	135	1	327–342	327–342	NUM
fsr-3931	135	2	the	the	DET
fsr-3931	135	3	interest	interest	NOUN
fsr-3931	135	4	credited	credit	VERB
fsr-3931	135	5	is	be	AUX
fsr-3931	135	6	dependent	dependent	ADJ
fsr-3931	135	7	on	on	ADP
fsr-3931	135	8	only	only	ADV
fsr-3931	135	9	two	two	NUM
fsr-3931	135	10	points	point	NOUN
fsr-3931	135	11	in	in	ADP
fsr-3931	135	12	time	time	NOUN
fsr-3931	135	13	–	–	PUNCT
fsr-3931	135	14	the	the	DET
fsr-3931	135	15	beginning	beginning	NOUN
fsr-3931	135	16	and	and	CCONJ
fsr-3931	135	17	ending	end	VERB
fsr-3931	135	18	time	time	NOUN
fsr-3931	135	19	periods	period	NOUN
fsr-3931	135	20	.	.	PUNCT
fsr-3931	136	1	index	index	NOUN
fsr-3931	136	2	values	value	NOUN
fsr-3931	136	3	can	can	AUX
fsr-3931	136	4	vary	vary	VERB
fsr-3931	136	5	dramatically	dramatically	ADV
fsr-3931	136	6	over	over	ADP
fsr-3931	136	7	a	a	DET
fsr-3931	136	8	short	short	ADJ
fsr-3931	136	9	period	period	NOUN
fsr-3931	136	10	of	of	ADP
fsr-3931	136	11	time	time	NOUN
fsr-3931	136	12	,	,	PUNCT
fsr-3931	136	13	although	although	SCONJ
fsr-3931	136	14	most	most	ADJ
fsr-3931	136	15	would	would	AUX
fsr-3931	136	16	argue	argue	VERB
fsr-3931	136	17	that	that	SCONJ
fsr-3931	136	18	the	the	DET
fsr-3931	136	19	historical	historical	ADJ
fsr-3931	136	20	trend	trend	NOUN
fsr-3931	136	21	is	be	AUX
fsr-3931	136	22	generally	generally	ADV
fsr-3931	136	23	positive	positive	ADJ
fsr-3931	136	24	over	over	ADP
fsr-3931	136	25	very	very	ADV
fsr-3931	136	26	long	long	ADJ
fsr-3931	136	27	periods	period	NOUN
fsr-3931	136	28	of	of	ADP
fsr-3931	136	29	time	time	NOUN
fsr-3931	136	30	.	.	PUNCT
fsr-3931	137	1	to	to	PART
fsr-3931	137	2	address	address	VERB
fsr-3931	137	3	this	this	DET
fsr-3931	137	4	concern	concern	NOUN
fsr-3931	137	5	some	some	DET
fsr-3931	137	6	insurance	insurance	NOUN
fsr-3931	137	7	companies	company	NOUN
fsr-3931	137	8	offer	offer	VERB
fsr-3931	137	9	eia	eia	PROPN
fsr-3931	137	10	contracts	contract	NOUN
fsr-3931	137	11	that	that	PRON
fsr-3931	137	12	credit	credit	NOUN
fsr-3931	137	13	interest	interest	NOUN
fsr-3931	137	14	where	where	SCONJ
fsr-3931	137	15	the	the	DET
fsr-3931	137	16	ending	end	VERB
fsr-3931	137	17	value	value	NOUN
fsr-3931	137	18	is	be	AUX
fsr-3931	137	19	an	an	DET
fsr-3931	137	20	average	average	NOUN
fsr-3931	137	21	of	of	ADP
fsr-3931	137	22	the	the	DET
fsr-3931	137	23	closing	closing	NOUN
fsr-3931	137	24	index	index	NOUN
fsr-3931	137	25	values	value	NOUN
fsr-3931	137	26	over	over	ADP
fsr-3931	137	27	some	some	DET
fsr-3931	137	28	specified	specified	ADJ
fsr-3931	137	29	period	period	NOUN
fsr-3931	137	30	of	of	ADP
fsr-3931	137	31	time	time	NOUN
fsr-3931	137	32	.	.	PUNCT
fsr-3931	138	1	this	this	PRON
fsr-3931	138	2	is	be	AUX
fsr-3931	138	3	generally	generally	ADV
fsr-3931	138	4	referred	refer	VERB
fsr-3931	138	5	to	to	ADP
fsr-3931	138	6	as	as	ADP
fsr-3931	138	7	an	an	DET
fsr-3931	138	8	asian	asian	ADJ
fsr-3931	138	9	-	-	PUNCT
fsr-3931	138	10	end	end	NOUN
fsr-3931	138	11	(	(	PUNCT
fsr-3931	138	12	ptp	ptp	PROPN
fsr-3931	138	13	-	-	PUNCT
fsr-3931	138	14	ae	ae	PROPN
fsr-3931	138	15	)	)	PUNCT
fsr-3931	138	16	.	.	PUNCT
fsr-3931	139	1	for	for	ADP
fsr-3931	139	2	the	the	DET
fsr-3931	139	3	five	five	NUM
fsr-3931	139	4	-	-	PUNCT
fsr-3931	139	5	year	year	NOUN
fsr-3931	139	6	contract	contract	NOUN
fsr-3931	139	7	discussed	discuss	VERB
fsr-3931	139	8	above	above	ADV
fsr-3931	139	9	,	,	PUNCT
fsr-3931	139	10	the	the	DET
fsr-3931	139	11	contract	contract	NOUN
fsr-3931	139	12	might	might	AUX
fsr-3931	139	13	have	have	VERB
fsr-3931	139	14	a	a	DET
fsr-3931	139	15	6	6	NUM
fsr-3931	139	16	-	-	PUNCT
fsr-3931	139	17	month	month	NOUN
fsr-3931	139	18	,	,	PUNCT
fsr-3931	139	19	12	12	NUM
fsr-3931	139	20	-	-	PUNCT
fsr-3931	139	21	month	month	NOUN
fsr-3931	139	22	or	or	CCONJ
fsr-3931	139	23	possibly	possibly	ADV
fsr-3931	139	24	a	a	DET
fsr-3931	139	25	365	365	NUM
fsr-3931	139	26	-	-	PUNCT
fsr-3931	139	27	day	day	NOUN
fsr-3931	139	28	asian	asian	ADJ
fsr-3931	139	29	-	-	PUNCT
fsr-3931	139	30	end	end	NOUN
fsr-3931	139	31	.	.	PUNCT
fsr-3931	140	1	if	if	SCONJ
fsr-3931	140	2	this	this	DET
fsr-3931	140	3	contract	contract	NOUN
fsr-3931	140	4	uses	use	VERB
fsr-3931	140	5	the	the	DET
fsr-3931	140	6	12	12	NUM
fsr-3931	140	7	-	-	PUNCT
fsr-3931	140	8	month	month	NOUN
fsr-3931	140	9	asian	asian	ADJ
fsr-3931	140	10	-	-	PUNCT
fsr-3931	140	11	end	end	NOUN
fsr-3931	140	12	,	,	PUNCT
fsr-3931	140	13	then	then	ADV
fsr-3931	140	14	the	the	DET
fsr-3931	140	15	ending	end	VERB
fsr-3931	140	16	index	index	NOUN
fsr-3931	140	17	value	value	NOUN
fsr-3931	140	18	is	be	AUX
fsr-3931	140	19	calculated	calculate	VERB
fsr-3931	140	20	as	as	ADP
fsr-3931	140	21	the	the	DET
fsr-3931	140	22	average	average	NOUN
fsr-3931	140	23	of	of	ADP
fsr-3931	140	24	the	the	DET
fsr-3931	140	25	final	final	ADJ
fsr-3931	140	26	closing	closing	NOUN
fsr-3931	140	27	value	value	NOUN
fsr-3931	140	28	and	and	CCONJ
fsr-3931	140	29	the	the	DET
fsr-3931	140	30	11	11	NUM
fsr-3931	140	31	preceding	precede	VERB
fsr-3931	140	32	monthly	monthly	ADJ
fsr-3931	140	33	closing	closing	NOUN
fsr-3931	140	34	values	value	NOUN
fsr-3931	140	35	for	for	ADP
fsr-3931	140	36	the	the	DET
fsr-3931	140	37	index	index	NOUN
fsr-3931	140	38	.	.	PUNCT
fsr-3931	141	1	the	the	DET
fsr-3931	141	2	365	365	NUM
fsr-3931	141	3	-	-	PUNCT
fsr-3931	141	4	day	day	NOUN
fsr-3931	141	5	method	method	NOUN
fsr-3931	141	6	would	would	AUX
fsr-3931	141	7	average	average	VERB
fsr-3931	141	8	the	the	DET
fsr-3931	141	9	closing	closing	NOUN
fsr-3931	141	10	index	index	NOUN
fsr-3931	141	11	value	value	NOUN
fsr-3931	141	12	on	on	ADP
fsr-3931	141	13	every	every	DET
fsr-3931	141	14	day	day	NOUN
fsr-3931	141	15	during	during	ADP
fsr-3931	141	16	the	the	DET
fsr-3931	141	17	preceding	precede	VERB
fsr-3931	141	18	year	year	NOUN
fsr-3931	141	19	.	.	PUNCT
fsr-3931	142	1	this	this	DET
fsr-3931	142	2	technique	technique	NOUN
fsr-3931	142	3	helps	help	VERB
fsr-3931	142	4	mitigate	mitigate	VERB
fsr-3931	142	5	the	the	DET
fsr-3931	142	6	risk	risk	NOUN
fsr-3931	142	7	concern	concern	NOUN
fsr-3931	142	8	some	some	DET
fsr-3931	142	9	consumers	consumer	NOUN
fsr-3931	142	10	have	have	AUX
fsr-3931	142	11	regarding	regard	VERB
fsr-3931	142	12	the	the	DET
fsr-3931	142	13	final	final	ADJ
fsr-3931	142	14	index	index	NOUN
fsr-3931	142	15	value	value	NOUN
fsr-3931	142	16	,	,	PUNCT
fsr-3931	142	17	but	but	CCONJ
fsr-3931	142	18	it	it	PRON
fsr-3931	142	19	will	will	AUX
fsr-3931	142	20	provide	provide	VERB
fsr-3931	142	21	a	a	DET
fsr-3931	142	22	lower	low	ADJ
fsr-3931	142	23	expected	expect	VERB
fsr-3931	142	24	return	return	NOUN
fsr-3931	142	25	calculation	calculation	NOUN
fsr-3931	142	26	.	.	PUNCT
fsr-3931	143	1	as	as	SCONJ
fsr-3931	143	2	one	one	PRON
fsr-3931	143	3	would	would	AUX
fsr-3931	143	4	likely	likely	ADV
fsr-3931	143	5	conclude	conclude	VERB
fsr-3931	143	6	,	,	PUNCT
fsr-3931	143	7	these	these	DET
fsr-3931	143	8	contracts	contract	NOUN
fsr-3931	143	9	can	can	AUX
fsr-3931	143	10	generally	generally	ADV
fsr-3931	143	11	offer	offer	VERB
fsr-3931	143	12	a	a	DET
fsr-3931	143	13	slightly	slightly	ADV
fsr-3931	143	14	higher	high	ADJ
fsr-3931	143	15	participation	participation	NOUN
fsr-3931	143	16	rate	rate	NOUN
fsr-3931	143	17	or	or	CCONJ
fsr-3931	143	18	floor	floor	NOUN
fsr-3931	143	19	guarantee	guarantee	NOUN
fsr-3931	143	20	than	than	ADP
fsr-3931	143	21	the	the	DET
fsr-3931	143	22	simple	simple	ADJ
fsr-3931	143	23	ptp	ptp	PROPN
fsr-3931	143	24	contract	contract	NOUN
fsr-3931	143	25	.	.	PUNCT
fsr-3931	144	1	in	in	ADP
fsr-3931	144	2	this	this	DET
fsr-3931	144	3	example	example	NOUN
fsr-3931	144	4	,	,	PUNCT
fsr-3931	144	5	if	if	SCONJ
fsr-3931	144	6	the	the	DET
fsr-3931	144	7	last	last	ADJ
fsr-3931	144	8	12	12	NUM
fsr-3931	144	9	monthly	monthly	ADJ
fsr-3931	144	10	index	index	NOUN
fsr-3931	144	11	values	value	NOUN
fsr-3931	144	12	average	average	VERB
fsr-3931	144	13	2,100	2,100	NUM
fsr-3931	144	14	and	and	CCONJ
fsr-3931	144	15	the	the	DET
fsr-3931	144	16	participation	participation	NOUN
fsr-3931	144	17	rate	rate	NOUN
fsr-3931	144	18	is	be	AUX
fsr-3931	144	19	80	80	NUM
fsr-3931	144	20	%	%	NOUN
fsr-3931	144	21	,	,	PUNCT
fsr-3931	144	22	then	then	ADV
fsr-3931	144	23	the	the	DET
fsr-3931	144	24	total	total	ADJ
fsr-3931	144	25	contract	contract	NOUN
fsr-3931	144	26	return	return	NOUN
fsr-3931	144	27	would	would	AUX
fsr-3931	144	28	be	be	AUX
fsr-3931	144	29	25	25	NUM
fsr-3931	144	30	%	%	NOUN
fsr-3931	144	31	[	[	X
fsr-3931	144	32	(	(	PUNCT
fsr-3931	144	33	2,100/1,600–1)*0.8	2,100/1,600–1)*0.8	NUM
fsr-3931	144	34	]	]	PUNCT
fsr-3931	144	35	.	.	PUNCT
fsr-3931	145	1	the	the	DET
fsr-3931	145	2	fourth	fourth	ADJ
fsr-3931	145	3	product	product	NOUN
fsr-3931	145	4	category	category	NOUN
fsr-3931	145	5	of	of	ADP
fsr-3931	145	6	eias	eias	PROPN
fsr-3931	145	7	is	be	AUX
fsr-3931	145	8	a	a	DET
fsr-3931	145	9	point	point	NOUN
fsr-3931	145	10	-	-	PUNCT
fsr-3931	145	11	to	to	ADP
fsr-3931	145	12	-	-	PUNCT
fsr-3931	145	13	point	point	NOUN
fsr-3931	145	14	look	look	VERB
fsr-3931	145	15	back	back	ADV
fsr-3931	145	16	(	(	PUNCT
fsr-3931	145	17	ptp	ptp	NOUN
fsr-3931	145	18	-	-	PUNCT
fsr-3931	145	19	lb	lb	NOUN
fsr-3931	145	20	)	)	PUNCT
fsr-3931	145	21	contract	contract	NOUN
fsr-3931	145	22	.	.	PUNCT
fsr-3931	146	1	this	this	DET
fsr-3931	146	2	type	type	NOUN
fsr-3931	146	3	of	of	ADP
fsr-3931	146	4	contract	contract	NOUN
fsr-3931	146	5	fits	fit	VERB
fsr-3931	146	6	the	the	DET
fsr-3931	146	7	market	market	NOUN
fsr-3931	146	8	niche	niche	NOUN
fsr-3931	146	9	when	when	SCONJ
fsr-3931	146	10	a	a	DET
fsr-3931	146	11	consumer	consumer	NOUN
fsr-3931	146	12	asks	ask	VERB
fsr-3931	146	13	,	,	PUNCT
fsr-3931	146	14	“	"	PUNCT
fsr-3931	146	15	why	why	SCONJ
fsr-3931	146	16	wo	will	AUX
fsr-3931	146	17	n’t	not	PART
fsr-3931	146	18	you	you	PRON
fsr-3931	146	19	use	use	VERB
fsr-3931	146	20	the	the	DET
fsr-3931	146	21	highest	high	ADJ
fsr-3931	146	22	value	value	NOUN
fsr-3931	146	23	of	of	ADP
fsr-3931	146	24	the	the	DET
fsr-3931	146	25	index	index	NOUN
fsr-3931	146	26	during	during	ADP
fsr-3931	146	27	the	the	DET
fsr-3931	146	28	contract	contract	NOUN
fsr-3931	146	29	?	?	PUNCT
fsr-3931	147	1	it	it	PRON
fsr-3931	147	2	is	be	AUX
fsr-3931	147	3	not	not	PART
fsr-3931	147	4	my	my	PRON
fsr-3931	147	5	fault	fault	NOUN
fsr-3931	147	6	the	the	DET
fsr-3931	147	7	market	market	NOUN
fsr-3931	147	8	went	go	VERB
fsr-3931	147	9	back	back	ADV
fsr-3931	147	10	down	down	ADV
fsr-3931	147	11	.	.	PUNCT
fsr-3931	147	12	”	"	PUNCT
fsr-3931	148	1	a	a	DET
fsr-3931	148	2	common	common	ADJ
fsr-3931	148	3	contract	contract	NOUN
fsr-3931	148	4	in	in	ADP
fsr-3931	148	5	this	this	DET
fsr-3931	148	6	category	category	NOUN
fsr-3931	148	7	is	be	AUX
fsr-3931	148	8	the	the	DET
fsr-3931	148	9	“	"	PUNCT
fsr-3931	148	10	high	high	ADJ
fsr-3931	148	11	water	water	NOUN
fsr-3931	148	12	anniversary	anniversary	NOUN
fsr-3931	148	13	look	look	VERB
fsr-3931	148	14	back	back	ADV
fsr-3931	148	15	.	.	PUNCT
fsr-3931	148	16	”	"	PUNCT
fsr-3931	149	1	with	with	ADP
fsr-3931	149	2	this	this	DET
fsr-3931	149	3	type	type	NOUN
fsr-3931	149	4	of	of	ADP
fsr-3931	149	5	contract	contract	NOUN
fsr-3931	149	6	the	the	DET
fsr-3931	149	7	issuer	issuer	NOUN
fsr-3931	149	8	looks	look	VERB
fsr-3931	149	9	back	back	ADV
fsr-3931	149	10	over	over	ADP
fsr-3931	149	11	the	the	DET
fsr-3931	149	12	index	index	NOUN
fsr-3931	149	13	values	value	NOUN
fsr-3931	149	14	on	on	ADP
fsr-3931	149	15	each	each	DET
fsr-3931	149	16	anniversary	anniversary	NOUN
fsr-3931	149	17	date	date	NOUN
fsr-3931	149	18	of	of	ADP
fsr-3931	149	19	the	the	DET
fsr-3931	149	20	contract	contract	NOUN
fsr-3931	149	21	and	and	CCONJ
fsr-3931	149	22	uses	use	VERB
fsr-3931	149	23	the	the	DET
fsr-3931	149	24	highest	high	ADJ
fsr-3931	149	25	index	index	NOUN
fsr-3931	149	26	value	value	NOUN
fsr-3931	149	27	as	as	ADP
fsr-3931	149	28	the	the	DET
fsr-3931	149	29	ending	end	VERB
fsr-3931	149	30	value	value	NOUN
fsr-3931	149	31	in	in	ADP
fsr-3931	149	32	the	the	DET
fsr-3931	149	33	ptp	ptp	PROPN
fsr-3931	149	34	calculation	calculation	NOUN
fsr-3931	149	35	.	.	PUNCT
fsr-3931	150	1	alternative	alternative	ADJ
fsr-3931	150	2	variations	variation	NOUN
fsr-3931	150	3	include	include	VERB
fsr-3931	150	4	the	the	DET
fsr-3931	150	5	high	high	ADJ
fsr-3931	150	6	water	water	NOUN
fsr-3931	150	7	day	day	NOUN
fsr-3931	150	8	look	look	VERB
fsr-3931	150	9	back	back	ADV
fsr-3931	150	10	and	and	CCONJ
fsr-3931	150	11	the	the	DET
fsr-3931	150	12	high	high	ADJ
fsr-3931	150	13	water	water	NOUN
fsr-3931	150	14	month	month	NOUN
fsr-3931	150	15	look	look	VERB
fsr-3931	150	16	back	back	ADV
fsr-3931	150	17	to	to	PART
fsr-3931	150	18	find	find	VERB
fsr-3931	150	19	either	either	CCONJ
fsr-3931	150	20	the	the	DET
fsr-3931	150	21	highest	high	ADJ
fsr-3931	150	22	single	single	ADJ
fsr-3931	150	23	closing	closing	NOUN
fsr-3931	150	24	day	day	NOUN
fsr-3931	150	25	or	or	CCONJ
fsr-3931	150	26	month	month	NOUN
fsr-3931	150	27	during	during	ADP
fsr-3931	150	28	the	the	DET
fsr-3931	150	29	contract	contract	NOUN
fsr-3931	150	30	period	period	NOUN
fsr-3931	150	31	to	to	PART
fsr-3931	150	32	determine	determine	VERB
fsr-3931	150	33	the	the	DET
fsr-3931	150	34	amount	amount	NOUN
fsr-3931	150	35	of	of	ADP
fsr-3931	150	36	interest	interest	NOUN
fsr-3931	150	37	credited	credit	VERB
fsr-3931	150	38	to	to	ADP
fsr-3931	150	39	the	the	DET
fsr-3931	150	40	account	account	NOUN
fsr-3931	150	41	.	.	PUNCT
fsr-3931	151	1	the	the	DET
fsr-3931	151	2	consumer	consumer	NOUN
fsr-3931	151	3	should	should	AUX
fsr-3931	151	4	generally	generally	ADV
fsr-3931	151	5	expect	expect	VERB
fsr-3931	151	6	to	to	PART
fsr-3931	151	7	see	see	VERB
fsr-3931	151	8	higher	high	ADJ
fsr-3931	151	9	returns	return	NOUN
fsr-3931	151	10	and	and	CCONJ
fsr-3931	151	11	a	a	DET
fsr-3931	151	12	shifting	shifting	NOUN
fsr-3931	151	13	of	of	ADP
fsr-3931	151	14	contract	contract	NOUN
fsr-3931	151	15	risk	risk	NOUN
fsr-3931	151	16	to	to	ADP
fsr-3931	151	17	the	the	DET
fsr-3931	151	18	insurance	insurance	NOUN
fsr-3931	151	19	company	company	NOUN
fsr-3931	151	20	with	with	ADP
fsr-3931	151	21	look	look	VERB
fsr-3931	151	22	back	back	ADP
fsr-3931	151	23	contracts	contract	NOUN
fsr-3931	151	24	.	.	PUNCT
fsr-3931	152	1	the	the	DET
fsr-3931	152	2	insurer	insurer	NOUN
fsr-3931	152	3	will	will	AUX
fsr-3931	152	4	offset	offset	VERB
fsr-3931	152	5	their	their	PRON
fsr-3931	152	6	higher	high	ADJ
fsr-3931	152	7	risk	risk	NOUN
fsr-3931	152	8	with	with	ADP
fsr-3931	152	9	lower	low	ADJ
fsr-3931	152	10	participation	participation	NOUN
fsr-3931	152	11	rates	rate	NOUN
fsr-3931	152	12	and	and	CCONJ
fsr-3931	152	13	floor	floor	NOUN
fsr-3931	152	14	guarantees	guarantee	NOUN
fsr-3931	152	15	to	to	PART
fsr-3931	152	16	compensate	compensate	VERB
fsr-3931	152	17	the	the	DET
fsr-3931	152	18	insurer	insurer	NOUN
fsr-3931	152	19	for	for	ADP
fsr-3931	152	20	the	the	DET
fsr-3931	152	21	additional	additional	ADJ
fsr-3931	152	22	risk	risk	NOUN
fsr-3931	152	23	-	-	PUNCT
fsr-3931	152	24	taking	taking	NOUN
fsr-3931	152	25	.	.	PUNCT
fsr-3931	153	1	for	for	ADP
fsr-3931	153	2	the	the	DET
fsr-3931	153	3	ptp	ptp	PROPN
fsr-3931	153	4	-	-	PUNCT
fsr-3931	153	5	lb	lb	NOUN
fsr-3931	153	6	technique	technique	NOUN
fsr-3931	153	7	,	,	PUNCT
fsr-3931	153	8	assume	assume	VERB
fsr-3931	153	9	that	that	SCONJ
fsr-3931	153	10	the	the	DET
fsr-3931	153	11	annuitant	annuitant	NOUN
fsr-3931	153	12	purchases	purchase	VERB
fsr-3931	153	13	a	a	DET
fsr-3931	153	14	five	five	NUM
fsr-3931	153	15	-	-	PUNCT
fsr-3931	153	16	year	year	NOUN
fsr-3931	153	17	contract	contract	NOUN
fsr-3931	153	18	using	use	VERB
fsr-3931	153	19	the	the	DET
fsr-3931	153	20	high	high	ADJ
fsr-3931	153	21	water	water	NOUN
fsr-3931	153	22	month	month	NOUN
fsr-3931	153	23	look	look	VERB
fsr-3931	153	24	back	back	ADV
fsr-3931	153	25	method	method	NOUN
fsr-3931	153	26	and	and	CCONJ
fsr-3931	153	27	the	the	DET
fsr-3931	153	28	original	original	ADJ
fsr-3931	153	29	example	example	NOUN
fsr-3931	153	30	data	datum	NOUN
fsr-3931	153	31	.	.	PUNCT
fsr-3931	154	1	let	let	VERB
fsr-3931	154	2	us	we	PRON
fsr-3931	154	3	also	also	ADV
fsr-3931	154	4	assume	assume	VERB
fsr-3931	154	5	that	that	SCONJ
fsr-3931	154	6	the	the	DET
fsr-3931	154	7	highest	high	ADJ
fsr-3931	154	8	closing	closing	NOUN
fsr-3931	154	9	month	month	NOUN
fsr-3931	154	10	for	for	ADP
fsr-3931	154	11	the	the	DET
fsr-3931	154	12	s&p	s&p	PROPN
fsr-3931	154	13	500	500	NUM
fsr-3931	154	14	index	index	NOUN
fsr-3931	154	15	during	during	ADP
fsr-3931	154	16	the	the	DET
fsr-3931	154	17	contract	contract	NOUN
fsr-3931	154	18	period	period	NOUN
fsr-3931	154	19	is	be	AUX
fsr-3931	154	20	2380	2380	NUM
fsr-3931	154	21	.	.	PUNCT
fsr-3931	155	1	the	the	DET
fsr-3931	155	2	ptp	ptp	PROPN
fsr-3931	155	3	-	-	PUNCT
fsr-3931	155	4	lb	lb	NOUN
fsr-3931	155	5	contract	contract	NOUN
fsr-3931	155	6	will	will	AUX
fsr-3931	155	7	have	have	VERB
fsr-3931	155	8	a	a	DET
fsr-3931	155	9	lower	low	ADJ
fsr-3931	155	10	participation	participation	NOUN
fsr-3931	155	11	rate	rate	NOUN
fsr-3931	155	12	of	of	ADP
fsr-3931	155	13	60	60	NUM
fsr-3931	155	14	%	%	NOUN
fsr-3931	155	15	and	and	CCONJ
fsr-3931	155	16	earn	earn	VERB
fsr-3931	155	17	the	the	DET
fsr-3931	155	18	annuitant	annuitant	NOUN
fsr-3931	155	19	29.25	29.25	NUM
fsr-3931	155	20	%	%	NOUN
fsr-3931	155	21	[	[	X
fsr-3931	155	22	(	(	PUNCT
fsr-3931	155	23	2380/1600–1)*0.6	2380/1600–1)*0.6	NOUN
fsr-3931	155	24	]	]	PUNCT
fsr-3931	155	25	over	over	ADP
fsr-3931	155	26	the	the	DET
fsr-3931	155	27	five	five	NUM
fsr-3931	155	28	-	-	PUNCT
fsr-3931	155	29	year	year	NOUN
fsr-3931	155	30	period	period	NOUN
fsr-3931	155	31	.	.	PUNCT
fsr-3931	156	1	each	each	PRON
fsr-3931	156	2	of	of	ADP
fsr-3931	156	3	these	these	DET
fsr-3931	156	4	four	four	NUM
fsr-3931	156	5	primary	primary	ADJ
fsr-3931	156	6	interest	interest	NOUN
fsr-3931	156	7	crediting	crediting	NOUN
fsr-3931	156	8	technique	technique	NOUN
fsr-3931	156	9	have	have	VERB
fsr-3931	156	10	numerous	numerous	ADJ
fsr-3931	156	11	permutations	permutation	NOUN
fsr-3931	156	12	.	.	PUNCT
fsr-3931	157	1	differences	difference	NOUN
fsr-3931	157	2	are	be	AUX
fsr-3931	157	3	usually	usually	ADV
fsr-3931	157	4	based	base	VERB
fsr-3931	157	5	on	on	ADP
fsr-3931	157	6	the	the	DET
fsr-3931	157	7	specific	specific	ADJ
fsr-3931	157	8	index	index	NOUN
fsr-3931	157	9	used	use	VERB
fsr-3931	157	10	or	or	CCONJ
fsr-3931	157	11	on	on	ADP
fsr-3931	157	12	how	how	SCONJ
fsr-3931	157	13	the	the	DET
fsr-3931	157	14	initial	initial	ADJ
fsr-3931	157	15	index	index	NOUN
fsr-3931	157	16	value	value	NOUN
fsr-3931	157	17	,	,	PUNCT
fsr-3931	157	18	terminal	terminal	ADJ
fsr-3931	157	19	index	index	NOUN
fsr-3931	157	20	value	value	NOUN
fsr-3931	157	21	,	,	PUNCT
fsr-3931	157	22	minimum	minimum	ADJ
fsr-3931	157	23	guarantee	guarantee	NOUN
fsr-3931	157	24	,	,	PUNCT
fsr-3931	157	25	and	and	CCONJ
fsr-3931	157	26	maximum	maximum	ADJ
fsr-3931	157	27	credited	credit	VERB
fsr-3931	157	28	return	return	NOUN
fsr-3931	157	29	(	(	PUNCT
fsr-3931	157	30	cap	cap	NOUN
fsr-3931	157	31	)	)	PUNCT
fsr-3931	157	32	are	be	AUX
fsr-3931	157	33	determined	determine	VERB
fsr-3931	157	34	.	.	PUNCT
fsr-3931	158	1	the	the	DET
fsr-3931	158	2	complicated	complicated	ADJ
fsr-3931	158	3	nature	nature	NOUN
fsr-3931	158	4	of	of	ADP
fsr-3931	158	5	eias	eias	PROPN
fsr-3931	158	6	places	place	NOUN
fsr-3931	158	7	a	a	DET
fsr-3931	158	8	premium	premium	NOUN
fsr-3931	158	9	on	on	ADP
fsr-3931	158	10	financial	financial	ADJ
fsr-3931	158	11	education	education	NOUN
fsr-3931	158	12	and	and	CCONJ
fsr-3931	158	13	understanding	understanding	NOUN
fsr-3931	158	14	for	for	ADP
fsr-3931	158	15	both	both	DET
fsr-3931	158	16	planners	planner	NOUN
fsr-3931	158	17	and	and	CCONJ
fsr-3931	158	18	consumers	consumer	NOUN
fsr-3931	158	19	.	.	PUNCT
fsr-3931	159	1	4	4	X
fsr-3931	159	2	.	.	X
fsr-3931	159	3	evaluation	evaluation	NOUN
fsr-3931	159	4	methodology	methodology	NOUN
fsr-3931	159	5	the	the	DET
fsr-3931	159	6	four	four	NUM
fsr-3931	159	7	basic	basic	ADJ
fsr-3931	159	8	techniques	technique	NOUN
fsr-3931	159	9	of	of	ADP
fsr-3931	159	10	crediting	credit	VERB
fsr-3931	159	11	interest	interest	NOUN
fsr-3931	159	12	(	(	PUNCT
fsr-3931	159	13	ptp	ptp	PROPN
fsr-3931	159	14	,	,	PUNCT
fsr-3931	159	15	ptp	ptp	PROPN
fsr-3931	159	16	-	-	PUNCT
fsr-3931	159	17	ae	ae	PROPN
fsr-3931	159	18	,	,	PUNCT
fsr-3931	159	19	ptp	ptp	PROPN
fsr-3931	159	20	-	-	PUNCT
fsr-3931	159	21	r	r	PROPN
fsr-3931	159	22	,	,	PUNCT
fsr-3931	159	23	ptp	ptp	NOUN
fsr-3931	159	24	-	-	PUNCT
fsr-3931	159	25	lb	lb	NOUN
fsr-3931	159	26	)	)	PUNCT
fsr-3931	159	27	were	be	AUX
fsr-3931	159	28	chosen	choose	VERB
fsr-3931	159	29	through	through	ADP
fsr-3931	159	30	an	an	DET
fsr-3931	159	31	examination	examination	NOUN
fsr-3931	159	32	of	of	ADP
fsr-3931	159	33	over	over	ADP
fsr-3931	159	34	60	60	NUM
fsr-3931	159	35	individual	individual	ADJ
fsr-3931	159	36	eia	eia	NOUN
fsr-3931	159	37	contracts	contract	NOUN
fsr-3931	159	38	that	that	PRON
fsr-3931	159	39	were	be	AUX
fsr-3931	159	40	found	find	VERB
fsr-3931	159	41	from	from	ADP
fsr-3931	159	42	333g.a	333g.a	PROPN
fsr-3931	159	43	.	.	PUNCT
fsr-3931	160	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	160	2	/	/	SYM
fsr-3931	160	3	financial	financial	ADJ
fsr-3931	160	4	services	service	NOUN
fsr-3931	160	5	review	review	VERB
fsr-3931	160	6	9	9	NUM
fsr-3931	160	7	(	(	PUNCT
fsr-3931	160	8	2000	2000	NUM
fsr-3931	160	9	)	)	PUNCT
fsr-3931	161	1	327–342	327–342	NUM
fsr-3931	161	2	information	information	NOUN
fsr-3931	161	3	provided	provide	VERB
fsr-3931	161	4	primarily	primarily	ADV
fsr-3931	161	5	through	through	ADP
fsr-3931	161	6	a	a	DET
fsr-3931	161	7	report	report	NOUN
fsr-3931	161	8	by	by	ADP
fsr-3931	161	9	milliman	milliman	PROPN
fsr-3931	161	10	&	&	CCONJ
fsr-3931	161	11	robertson	robertson	PROPN
fsr-3931	161	12	,	,	PUNCT
fsr-3931	161	13	inc	inc	PROPN
fsr-3931	161	14	(	(	PUNCT
fsr-3931	161	15	1997	1997	NUM
fsr-3931	161	16	)	)	PUNCT
fsr-3931	161	17	.	.	PUNCT
fsr-3931	162	1	the	the	DET
fsr-3931	162	2	basic	basic	ADJ
fsr-3931	162	3	assumptions	assumption	NOUN
fsr-3931	162	4	for	for	ADP
fsr-3931	162	5	the	the	DET
fsr-3931	162	6	four	four	NUM
fsr-3931	162	7	interest	interest	NOUN
fsr-3931	162	8	crediting	crediting	NOUN
fsr-3931	162	9	techniques	technique	NOUN
fsr-3931	162	10	are	be	AUX
fsr-3931	162	11	generic	generic	ADJ
fsr-3931	162	12	composites	composite	NOUN
fsr-3931	162	13	of	of	ADP
fsr-3931	162	14	specific	specific	ADJ
fsr-3931	162	15	information	information	NOUN
fsr-3931	162	16	provided	provide	VERB
fsr-3931	162	17	in	in	ADP
fsr-3931	162	18	the	the	DET
fsr-3931	162	19	milliman	milliman	PROPN
fsr-3931	162	20	&	&	CCONJ
fsr-3931	162	21	robertson	robertson	PROPN
fsr-3931	162	22	report	report	PROPN
fsr-3931	162	23	and	and	CCONJ
fsr-3931	162	24	supported	support	VERB
fsr-3931	162	25	by	by	ADP
fsr-3931	162	26	puertz	puertz	PROPN
fsr-3931	162	27	(	(	PUNCT
fsr-3931	162	28	1997	1997	NUM
fsr-3931	162	29	)	)	PUNCT
fsr-3931	162	30	,	,	PUNCT
fsr-3931	162	31	gregory	gregory	PROPN
fsr-3931	162	32	(	(	PUNCT
fsr-3931	162	33	1997	1997	NUM
fsr-3931	162	34	)	)	PUNCT
fsr-3931	162	35	,	,	PUNCT
fsr-3931	162	36	and	and	CCONJ
fsr-3931	162	37	horowitz	horowitz	PROPN
fsr-3931	162	38	(	(	PUNCT
fsr-3931	162	39	1998	1998	NUM
fsr-3931	162	40	)	)	PUNCT
fsr-3931	162	41	.	.	PUNCT
fsr-3931	163	1	this	this	DET
fsr-3931	163	2	composite	composite	ADJ
fsr-3931	163	3	method	method	NOUN
fsr-3931	163	4	is	be	AUX
fsr-3931	163	5	used	use	VERB
fsr-3931	163	6	for	for	ADP
fsr-3931	163	7	the	the	DET
fsr-3931	163	8	purpose	purpose	NOUN
fsr-3931	163	9	of	of	ADP
fsr-3931	163	10	analyzing	analyze	VERB
fsr-3931	163	11	basic	basic	ADJ
fsr-3931	163	12	interest	interest	NOUN
fsr-3931	163	13	crediting	credit	VERB
fsr-3931	163	14	techniques	technique	NOUN
fsr-3931	163	15	rather	rather	ADV
fsr-3931	163	16	than	than	ADP
fsr-3931	163	17	testing	test	VERB
fsr-3931	163	18	specific	specific	ADJ
fsr-3931	163	19	products	product	NOUN
fsr-3931	163	20	.	.	PUNCT
fsr-3931	164	1	as	as	SCONJ
fsr-3931	164	2	discussed	discuss	VERB
fsr-3931	164	3	earlier	early	ADV
fsr-3931	164	4	,	,	PUNCT
fsr-3931	164	5	each	each	DET
fsr-3931	164	6	eia	eia	PROPN
fsr-3931	164	7	contract	contract	NOUN
fsr-3931	164	8	is	be	AUX
fsr-3931	164	9	like	like	ADP
fsr-3931	164	10	a	a	DET
fsr-3931	164	11	snowflake	snowflake	NOUN
fsr-3931	164	12	–	–	PUNCT
fsr-3931	164	13	similar	similar	ADJ
fsr-3931	164	14	but	but	CCONJ
fsr-3931	164	15	never	never	ADV
fsr-3931	164	16	identical	identical	ADJ
fsr-3931	164	17	.	.	PUNCT
fsr-3931	165	1	over	over	ADP
fsr-3931	165	2	80	80	NUM
fsr-3931	165	3	%	%	NOUN
fsr-3931	165	4	of	of	ADP
fsr-3931	165	5	the	the	DET
fsr-3931	165	6	eia	eia	PROPN
fsr-3931	165	7	contracts	contract	NOUN
fsr-3931	165	8	identified	identify	VERB
fsr-3931	165	9	use	use	VERB
fsr-3931	165	10	the	the	DET
fsr-3931	165	11	s&p	s&p	PROPN
fsr-3931	165	12	500	500	NUM
fsr-3931	165	13	as	as	ADP
fsr-3931	165	14	the	the	DET
fsr-3931	165	15	index	index	NOUN
fsr-3931	165	16	of	of	ADP
fsr-3931	165	17	choice	choice	NOUN
fsr-3931	165	18	in	in	ADP
fsr-3931	165	19	determining	determine	VERB
fsr-3931	165	20	the	the	DET
fsr-3931	165	21	amount	amount	NOUN
fsr-3931	165	22	of	of	ADP
fsr-3931	165	23	interest	interest	NOUN
fsr-3931	165	24	to	to	PART
fsr-3931	165	25	credit	credit	VERB
fsr-3931	165	26	to	to	ADP
fsr-3931	165	27	a	a	DET
fsr-3931	165	28	contract	contract	NOUN
fsr-3931	165	29	.	.	PUNCT
fsr-3931	166	1	alternative	alternative	ADJ
fsr-3931	166	2	indexes	index	NOUN
fsr-3931	166	3	represent	represent	VERB
fsr-3931	166	4	the	the	DET
fsr-3931	166	5	nasdaq	nasdaq	NOUN
fsr-3931	166	6	and	and	CCONJ
fsr-3931	166	7	various	various	ADJ
fsr-3931	166	8	international	international	ADJ
fsr-3931	166	9	equity	equity	NOUN
fsr-3931	166	10	indexes	index	NOUN
fsr-3931	166	11	.	.	PUNCT
fsr-3931	167	1	although	although	SCONJ
fsr-3931	167	2	this	this	DET
fsr-3931	167	3	method	method	NOUN
fsr-3931	167	4	can	can	AUX
fsr-3931	167	5	be	be	AUX
fsr-3931	167	6	easily	easily	ADV
fsr-3931	167	7	extended	extend	VERB
fsr-3931	167	8	to	to	ADP
fsr-3931	167	9	other	other	ADJ
fsr-3931	167	10	equity	equity	NOUN
fsr-3931	167	11	indices	index	NOUN
fsr-3931	167	12	,	,	PUNCT
fsr-3931	167	13	this	this	DET
fsr-3931	167	14	paper	paper	NOUN
fsr-3931	167	15	utilizes	utilize	VERB
fsr-3931	167	16	only	only	ADV
fsr-3931	167	17	the	the	DET
fsr-3931	167	18	s&p	s&p	PROPN
fsr-3931	167	19	500	500	NUM
fsr-3931	167	20	due	due	ADP
fsr-3931	167	21	to	to	ADP
fsr-3931	167	22	the	the	DET
fsr-3931	167	23	ease	ease	NOUN
fsr-3931	167	24	of	of	ADP
fsr-3931	167	25	data	datum	NOUN
fsr-3931	167	26	availability	availability	NOUN
fsr-3931	167	27	via	via	ADP
fsr-3931	167	28	the	the	DET
fsr-3931	167	29	ibbotson	ibbotson	PROPN
fsr-3931	167	30	sbbi	sbbi	PROPN
fsr-3931	167	31	database	database	PROPN
fsr-3931	167	32	(	(	PUNCT
fsr-3931	167	33	ibbotson	ibbotson	PROPN
fsr-3931	167	34	,	,	PUNCT
fsr-3931	167	35	1999	1999	NUM
fsr-3931	167	36	)	)	PUNCT
fsr-3931	167	37	.	.	PUNCT
fsr-3931	168	1	monthly	monthly	ADJ
fsr-3931	168	2	total	total	ADJ
fsr-3931	168	3	return	return	NOUN
fsr-3931	168	4	and	and	CCONJ
fsr-3931	168	5	capital	capital	NOUN
fsr-3931	168	6	appreciation	appreciation	NOUN
fsr-3931	168	7	data	datum	NOUN
fsr-3931	168	8	for	for	ADP
fsr-3931	168	9	the	the	DET
fsr-3931	168	10	s&p	s&p	PROPN
fsr-3931	168	11	500	500	NUM
fsr-3931	168	12	were	be	AUX
fsr-3931	168	13	collected	collect	VERB
fsr-3931	168	14	from	from	ADP
fsr-3931	168	15	the	the	DET
fsr-3931	168	16	ibbotson	ibbotson	PROPN
fsr-3931	168	17	sbbi	sbbi	PROPN
fsr-3931	168	18	database	database	PROPN
fsr-3931	168	19	(	(	PUNCT
fsr-3931	168	20	ibbotson	ibbotson	PROPN
fsr-3931	168	21	,	,	PUNCT
fsr-3931	168	22	1999	1999	NUM
fsr-3931	168	23	)	)	PUNCT
fsr-3931	168	24	.	.	PUNCT
fsr-3931	169	1	these	these	DET
fsr-3931	169	2	monthly	monthly	ADJ
fsr-3931	169	3	values	value	NOUN
fsr-3931	169	4	were	be	AUX
fsr-3931	169	5	collected	collect	VERB
fsr-3931	169	6	for	for	ADP
fsr-3931	169	7	the	the	DET
fsr-3931	169	8	period	period	NOUN
fsr-3931	169	9	of	of	ADP
fsr-3931	169	10	december	december	PROPN
fsr-3931	169	11	1925	1925	NUM
fsr-3931	169	12	through	through	ADP
fsr-3931	169	13	june	june	PROPN
fsr-3931	169	14	1998	1998	NUM
fsr-3931	169	15	resulting	result	VERB
fsr-3931	169	16	in	in	ADP
fsr-3931	169	17	870	870	NUM
fsr-3931	169	18	monthly	monthly	ADJ
fsr-3931	169	19	returns	return	NOUN
fsr-3931	169	20	.	.	PUNCT
fsr-3931	170	1	this	this	DET
fsr-3931	170	2	analysis	analysis	NOUN
fsr-3931	170	3	is	be	AUX
fsr-3931	170	4	conducted	conduct	VERB
fsr-3931	170	5	assuming	assume	VERB
fsr-3931	170	6	that	that	SCONJ
fsr-3931	170	7	the	the	DET
fsr-3931	170	8	historical	historical	ADJ
fsr-3931	170	9	monthly	monthly	ADJ
fsr-3931	170	10	return	return	NOUN
fsr-3931	170	11	distribution	distribution	NOUN
fsr-3931	170	12	for	for	ADP
fsr-3931	170	13	the	the	DET
fsr-3931	170	14	s&p	s&p	PROPN
fsr-3931	170	15	500	500	NUM
fsr-3931	170	16	is	be	AUX
fsr-3931	170	17	representative	representative	NOUN
fsr-3931	170	18	of	of	ADP
fsr-3931	170	19	the	the	DET
fsr-3931	170	20	future	future	ADJ
fsr-3931	170	21	monthly	monthly	ADJ
fsr-3931	170	22	return	return	NOUN
fsr-3931	170	23	distribution	distribution	NOUN
fsr-3931	170	24	.	.	PUNCT
fsr-3931	171	1	each	each	DET
fsr-3931	171	2	monthly	monthly	ADJ
fsr-3931	171	3	value	value	NOUN
fsr-3931	171	4	is	be	AUX
fsr-3931	171	5	then	then	ADV
fsr-3931	171	6	given	give	VERB
fsr-3931	171	7	a	a	DET
fsr-3931	171	8	unique	unique	ADJ
fsr-3931	171	9	indicator	indicator	NOUN
fsr-3931	171	10	code	code	NOUN
fsr-3931	171	11	ranging	range	VERB
fsr-3931	171	12	from	from	ADP
fsr-3931	171	13	1	1	NUM
fsr-3931	171	14	to	to	ADP
fsr-3931	171	15	870	870	NUM
fsr-3931	171	16	.	.	PUNCT
fsr-3931	172	1	the	the	DET
fsr-3931	172	2	next	next	ADJ
fsr-3931	172	3	step	step	NOUN
fsr-3931	172	4	involves	involve	VERB
fsr-3931	172	5	generating	generate	VERB
fsr-3931	172	6	100,000	100,000	NUM
fsr-3931	172	7	random	random	ADJ
fsr-3931	172	8	numbers	number	NOUN
fsr-3931	172	9	.	.	PUNCT
fsr-3931	173	1	each	each	DET
fsr-3931	173	2	random	random	ADJ
fsr-3931	173	3	variable	variable	NOUN
fsr-3931	173	4	is	be	AUX
fsr-3931	173	5	then	then	ADV
fsr-3931	173	6	uniformly	uniformly	ADV
fsr-3931	173	7	designed	design	VERB
fsr-3931	173	8	to	to	PART
fsr-3931	173	9	correspond	correspond	VERB
fsr-3931	173	10	to	to	ADP
fsr-3931	173	11	any	any	DET
fsr-3931	173	12	one	one	NUM
fsr-3931	173	13	of	of	ADP
fsr-3931	173	14	the	the	DET
fsr-3931	173	15	870	870	NUM
fsr-3931	173	16	monthly	monthly	ADJ
fsr-3931	173	17	s&p	s&p	PROPN
fsr-3931	173	18	500	500	NUM
fsr-3931	173	19	return	return	NOUN
fsr-3931	173	20	observations	observation	NOUN
fsr-3931	173	21	.	.	PUNCT
fsr-3931	174	1	the	the	DET
fsr-3931	174	2	purpose	purpose	NOUN
fsr-3931	174	3	of	of	ADP
fsr-3931	174	4	this	this	DET
fsr-3931	174	5	bootstrapping	bootstrappe	VERB
fsr-3931	174	6	(	(	PUNCT
fsr-3931	174	7	resampling	resample	VERB
fsr-3931	174	8	)	)	PUNCT
fsr-3931	174	9	technique	technique	NOUN
fsr-3931	174	10	is	be	AUX
fsr-3931	174	11	to	to	PART
fsr-3931	174	12	create	create	VERB
fsr-3931	174	13	a	a	DET
fsr-3931	174	14	larger	large	ADJ
fsr-3931	174	15	sample	sample	NOUN
fsr-3931	174	16	of	of	ADP
fsr-3931	174	17	potential	potential	ADJ
fsr-3931	174	18	outcomes	outcome	NOUN
fsr-3931	174	19	for	for	ADP
fsr-3931	174	20	each	each	PRON
fsr-3931	174	21	of	of	ADP
fsr-3931	174	22	the	the	DET
fsr-3931	174	23	contract	contract	NOUN
fsr-3931	174	24	periods	period	VERB
fsr-3931	174	25	under	under	ADP
fsr-3931	174	26	study	study	NOUN
fsr-3931	174	27	and	and	CCONJ
fsr-3931	174	28	does	do	AUX
fsr-3931	174	29	not	not	PART
fsr-3931	174	30	force	force	VERB
fsr-3931	174	31	us	we	PRON
fsr-3931	174	32	to	to	PART
fsr-3931	174	33	consider	consider	VERB
fsr-3931	174	34	only	only	ADV
fsr-3931	174	35	the	the	DET
fsr-3931	174	36	exact	exact	ADJ
fsr-3931	174	37	set	set	NOUN
fsr-3931	174	38	and	and	CCONJ
fsr-3931	174	39	sequence	sequence	NOUN
fsr-3931	174	40	of	of	ADP
fsr-3931	174	41	economic	economic	ADJ
fsr-3931	174	42	situations	situation	NOUN
fsr-3931	174	43	that	that	PRON
fsr-3931	174	44	have	have	AUX
fsr-3931	174	45	historically	historically	ADV
fsr-3931	174	46	occurred	occur	VERB
fsr-3931	174	47	.	.	PUNCT
fsr-3931	175	1	instead	instead	ADV
fsr-3931	175	2	,	,	PUNCT
fsr-3931	175	3	it	it	PRON
fsr-3931	175	4	allows	allow	VERB
fsr-3931	175	5	us	we	PRON
fsr-3931	175	6	to	to	PART
fsr-3931	175	7	consider	consider	VERB
fsr-3931	175	8	future	future	ADJ
fsr-3931	175	9	unknown	unknown	ADJ
fsr-3931	175	10	situations	situation	NOUN
fsr-3931	175	11	using	use	VERB
fsr-3931	175	12	the	the	DET
fsr-3931	175	13	historical	historical	ADJ
fsr-3931	175	14	distribution	distribution	NOUN
fsr-3931	175	15	of	of	ADP
fsr-3931	175	16	monthly	monthly	ADJ
fsr-3931	175	17	returns	return	NOUN
fsr-3931	175	18	.	.	PUNCT
fsr-3931	176	1	for	for	ADP
fsr-3931	176	2	example	example	NOUN
fsr-3931	176	3	,	,	PUNCT
fsr-3931	176	4	a	a	DET
fsr-3931	176	5	single	single	ADJ
fsr-3931	176	6	simulated	simulated	ADJ
fsr-3931	176	7	year	year	NOUN
fsr-3931	176	8	could	could	AUX
fsr-3931	176	9	potentially	potentially	ADV
fsr-3931	176	10	include	include	VERB
fsr-3931	176	11	the	the	DET
fsr-3931	176	12	twelve	twelve	NUM
fsr-3931	176	13	best	good	ADJ
fsr-3931	176	14	performing	performing	NOUN
fsr-3931	176	15	months	month	NOUN
fsr-3931	176	16	in	in	ADP
fsr-3931	176	17	history	history	NOUN
fsr-3931	176	18	.	.	PUNCT
fsr-3931	177	1	this	this	DET
fsr-3931	177	2	scenario	scenario	NOUN
fsr-3931	177	3	is	be	AUX
fsr-3931	177	4	unlikely	unlikely	ADJ
fsr-3931	177	5	,	,	PUNCT
fsr-3931	177	6	but	but	CCONJ
fsr-3931	177	7	this	this	DET
fsr-3931	177	8	methodology	methodology	NOUN
fsr-3931	177	9	provides	provide	VERB
fsr-3931	177	10	for	for	ADP
fsr-3931	177	11	this	this	DET
fsr-3931	177	12	extreme	extreme	ADJ
fsr-3931	177	13	possibility	possibility	NOUN
fsr-3931	177	14	in	in	ADP
fsr-3931	177	15	the	the	DET
fsr-3931	177	16	analysis	analysis	NOUN
fsr-3931	177	17	.	.	PUNCT
fsr-3931	178	1	an	an	DET
fsr-3931	178	2	alternative	alternative	ADJ
fsr-3931	178	3	methodology	methodology	NOUN
fsr-3931	178	4	is	be	AUX
fsr-3931	178	5	to	to	PART
fsr-3931	178	6	use	use	VERB
fsr-3931	178	7	only	only	ADV
fsr-3931	178	8	the	the	DET
fsr-3931	178	9	actual	actual	ADJ
fsr-3931	178	10	historical	historical	ADJ
fsr-3931	178	11	holding	hold	VERB
fsr-3931	178	12	periods	period	NOUN
fsr-3931	178	13	within	within	ADP
fsr-3931	178	14	the	the	DET
fsr-3931	178	15	ibbotson	ibbotson	PROPN
fsr-3931	178	16	sbbi	sbbi	PROPN
fsr-3931	178	17	database	database	PROPN
fsr-3931	178	18	.	.	PUNCT
fsr-3931	179	1	two	two	NUM
fsr-3931	179	2	problems	problem	NOUN
fsr-3931	179	3	occur	occur	VERB
fsr-3931	179	4	with	with	ADP
fsr-3931	179	5	this	this	DET
fsr-3931	179	6	method	method	NOUN
fsr-3931	179	7	.	.	PUNCT
fsr-3931	180	1	first	first	ADV
fsr-3931	180	2	,	,	PUNCT
fsr-3931	180	3	it	it	PRON
fsr-3931	180	4	will	will	AUX
fsr-3931	180	5	be	be	AUX
fsr-3931	180	6	a	a	DET
fsr-3931	180	7	smaller	small	ADJ
fsr-3931	180	8	database	database	NOUN
fsr-3931	180	9	if	if	SCONJ
fsr-3931	180	10	only	only	ADV
fsr-3931	180	11	nonoverlapping	nonoverlapping	NOUN
fsr-3931	180	12	periods	period	NOUN
fsr-3931	180	13	are	be	AUX
fsr-3931	180	14	used	use	VERB
fsr-3931	180	15	and	and	CCONJ
fsr-3931	180	16	other	other	ADJ
fsr-3931	180	17	possible	possible	ADJ
fsr-3931	180	18	combinations	combination	NOUN
fsr-3931	180	19	of	of	ADP
fsr-3931	180	20	returns	return	NOUN
fsr-3931	180	21	are	be	AUX
fsr-3931	180	22	not	not	PART
fsr-3931	180	23	considered	consider	VERB
fsr-3931	180	24	.	.	PUNCT
fsr-3931	181	1	this	this	DET
fsr-3931	181	2	problem	problem	NOUN
fsr-3931	181	3	is	be	AUX
fsr-3931	181	4	mitigated	mitigate	VERB
fsr-3931	181	5	by	by	ADP
fsr-3931	181	6	using	use	VERB
fsr-3931	181	7	overlapping	overlap	VERB
fsr-3931	181	8	periods	period	NOUN
fsr-3931	181	9	and	and	CCONJ
fsr-3931	181	10	creates	create	VERB
fsr-3931	181	11	763	763	NUM
fsr-3931	181	12	observations	observation	NOUN
fsr-3931	181	13	for	for	ADP
fsr-3931	181	14	a	a	DET
fsr-3931	181	15	nine	nine	NUM
fsr-3931	181	16	-	-	PUNCT
fsr-3931	181	17	year	year	NOUN
fsr-3931	181	18	contract	contract	NOUN
fsr-3931	181	19	.	.	PUNCT
fsr-3931	182	1	this	this	DET
fsr-3931	182	2	solution	solution	NOUN
fsr-3931	182	3	creates	create	VERB
fsr-3931	182	4	a	a	DET
fsr-3931	182	5	second	second	ADJ
fsr-3931	182	6	problem	problem	NOUN
fsr-3931	182	7	of	of	ADP
fsr-3931	182	8	placing	place	VERB
fsr-3931	182	9	a	a	DET
fsr-3931	182	10	lower	low	ADJ
fsr-3931	182	11	relative	relative	ADJ
fsr-3931	182	12	weight	weight	NOUN
fsr-3931	182	13	on	on	ADP
fsr-3931	182	14	the	the	DET
fsr-3931	182	15	earliest	early	ADJ
fsr-3931	182	16	and	and	CCONJ
fsr-3931	182	17	latest	late	ADJ
fsr-3931	182	18	monthly	monthly	ADJ
fsr-3931	182	19	return	return	NOUN
fsr-3931	182	20	observations	observation	NOUN
fsr-3931	182	21	.	.	PUNCT
fsr-3931	183	1	for	for	ADP
fsr-3931	183	2	example	example	NOUN
fsr-3931	183	3	,	,	PUNCT
fsr-3931	183	4	both	both	CCONJ
fsr-3931	183	5	the	the	DET
fsr-3931	183	6	first	first	ADJ
fsr-3931	183	7	and	and	CCONJ
fsr-3931	183	8	last	last	ADJ
fsr-3931	183	9	monthly	monthly	ADJ
fsr-3931	183	10	observations	observation	NOUN
fsr-3931	183	11	will	will	AUX
fsr-3931	183	12	each	each	PRON
fsr-3931	183	13	be	be	AUX
fsr-3931	183	14	included	include	VERB
fsr-3931	183	15	only	only	ADV
fsr-3931	183	16	in	in	ADP
fsr-3931	183	17	one	one	NUM
fsr-3931	183	18	nine	nine	NUM
fsr-3931	183	19	-	-	PUNCT
fsr-3931	183	20	year	year	NOUN
fsr-3931	183	21	data	datum	NOUN
fsr-3931	183	22	point	point	NOUN
fsr-3931	183	23	while	while	SCONJ
fsr-3931	183	24	intermediate	intermediate	ADJ
fsr-3931	183	25	monthly	monthly	ADJ
fsr-3931	183	26	observations	observation	NOUN
fsr-3931	183	27	are	be	AUX
fsr-3931	183	28	included	include	VERB
fsr-3931	183	29	in	in	ADP
fsr-3931	183	30	108	108	NUM
fsr-3931	183	31	nine	nine	NUM
fsr-3931	183	32	-	-	PUNCT
fsr-3931	183	33	year	year	NOUN
fsr-3931	183	34	data	datum	NOUN
fsr-3931	183	35	points	point	NOUN
fsr-3931	183	36	.	.	PUNCT
fsr-3931	184	1	this	this	DET
fsr-3931	184	2	method	method	NOUN
fsr-3931	184	3	can	can	AUX
fsr-3931	184	4	bias	bias	VERB
fsr-3931	184	5	longer	long	ADV
fsr-3931	184	6	-	-	PUNCT
fsr-3931	184	7	termed	term	VERB
fsr-3931	184	8	eia	eia	PROPN
fsr-3931	184	9	simulations	simulation	NOUN
fsr-3931	184	10	.	.	PUNCT
fsr-3931	185	1	the	the	DET
fsr-3931	185	2	data	datum	NOUN
fsr-3931	185	3	set	set	VERB
fsr-3931	185	4	begins	begin	VERB
fsr-3931	185	5	with	with	ADP
fsr-3931	185	6	the	the	DET
fsr-3931	185	7	“	"	PUNCT
fsr-3931	185	8	roaring	roar	VERB
fsr-3931	185	9	20	20	NUM
fsr-3931	185	10	’s	’s	PART
fsr-3931	185	11	”	"	PUNCT
fsr-3931	185	12	and	and	CCONJ
fsr-3931	185	13	ends	end	VERB
fsr-3931	185	14	with	with	ADP
fsr-3931	185	15	one	one	NUM
fsr-3931	185	16	of	of	ADP
fsr-3931	185	17	the	the	DET
fsr-3931	185	18	greatest	great	ADJ
fsr-3931	185	19	bull	bull	NOUN
fsr-3931	185	20	markets	market	NOUN
fsr-3931	185	21	.	.	PUNCT
fsr-3931	186	1	this	this	DET
fsr-3931	186	2	methodology	methodology	NOUN
fsr-3931	186	3	will	will	AUX
fsr-3931	186	4	bias	bias	VERB
fsr-3931	186	5	downward	downward	ADV
fsr-3931	186	6	longer	long	ADJ
fsr-3931	186	7	-	-	PUNCT
fsr-3931	186	8	term	term	NOUN
fsr-3931	186	9	expected	expect	VERB
fsr-3931	186	10	eia	eia	NOUN
fsr-3931	186	11	performance	performance	NOUN
fsr-3931	186	12	and	and	CCONJ
fsr-3931	186	13	not	not	PART
fsr-3931	186	14	be	be	AUX
fsr-3931	186	15	representative	representative	ADJ
fsr-3931	186	16	of	of	ADP
fsr-3931	186	17	what	what	PRON
fsr-3931	186	18	investors	investor	NOUN
fsr-3931	186	19	might	might	AUX
fsr-3931	186	20	expect	expect	VERB
fsr-3931	186	21	.	.	PUNCT
fsr-3931	187	1	next	next	ADV
fsr-3931	187	2	,	,	PUNCT
fsr-3931	187	3	the	the	DET
fsr-3931	187	4	100,000	100,000	NUM
fsr-3931	187	5	observations	observation	NOUN
fsr-3931	187	6	are	be	AUX
fsr-3931	187	7	broken	break	VERB
fsr-3931	187	8	into	into	ADP
fsr-3931	187	9	nonoverlapping	nonoverlappe	VERB
fsr-3931	187	10	12	12	NUM
fsr-3931	187	11	-	-	PUNCT
fsr-3931	187	12	month	month	NOUN
fsr-3931	187	13	,	,	PUNCT
fsr-3931	187	14	60	60	NUM
fsr-3931	187	15	-	-	PUNCT
fsr-3931	187	16	month	month	NOUN
fsr-3931	187	17	,	,	PUNCT
fsr-3931	187	18	and	and	CCONJ
fsr-3931	187	19	108	108	NUM
fsr-3931	187	20	-	-	PUNCT
fsr-3931	187	21	month	month	NOUN
fsr-3931	187	22	periods	period	NOUN
fsr-3931	187	23	.	.	PUNCT
fsr-3931	188	1	this	this	DET
fsr-3931	188	2	results	result	VERB
fsr-3931	188	3	in	in	ADP
fsr-3931	188	4	8,333	8,333	NUM
fsr-3931	188	5	1	1	NUM
fsr-3931	188	6	-	-	PUNCT
fsr-3931	188	7	year	year	NOUN
fsr-3931	188	8	periods	period	NOUN
fsr-3931	188	9	,	,	PUNCT
fsr-3931	188	10	1,666	1,666	NUM
fsr-3931	188	11	5	5	NUM
fsr-3931	188	12	-	-	PUNCT
fsr-3931	188	13	year	year	NOUN
fsr-3931	188	14	periods	period	NOUN
fsr-3931	188	15	,	,	PUNCT
fsr-3931	188	16	and	and	CCONJ
fsr-3931	188	17	925	925	NUM
fsr-3931	188	18	9	9	NUM
fsr-3931	188	19	-	-	PUNCT
fsr-3931	188	20	year	year	NOUN
fsr-3931	188	21	periods	period	NOUN
fsr-3931	188	22	for	for	ADP
fsr-3931	188	23	analysis	analysis	NOUN
fsr-3931	188	24	.	.	PUNCT
fsr-3931	189	1	each	each	PRON
fsr-3931	189	2	of	of	ADP
fsr-3931	189	3	the	the	DET
fsr-3931	189	4	full	full	ADJ
fsr-3931	189	5	data	data	NOUN
fsr-3931	189	6	sets	set	NOUN
fsr-3931	189	7	allows	allow	VERB
fsr-3931	189	8	examination	examination	NOUN
fsr-3931	189	9	of	of	ADP
fsr-3931	189	10	the	the	DET
fsr-3931	189	11	expected	expect	VERB
fsr-3931	189	12	performance	performance	NOUN
fsr-3931	189	13	for	for	ADP
fsr-3931	189	14	each	each	PRON
fsr-3931	189	15	of	of	ADP
fsr-3931	189	16	the	the	DET
fsr-3931	189	17	four	four	NUM
fsr-3931	189	18	previously	previously	ADV
fsr-3931	189	19	discussed	discuss	VERB
fsr-3931	189	20	index	index	NOUN
fsr-3931	189	21	crediting	crediting	NOUN
fsr-3931	189	22	techniques	technique	NOUN
fsr-3931	189	23	.	.	PUNCT
fsr-3931	190	1	each	each	DET
fsr-3931	190	2	full	full	ADJ
fsr-3931	190	3	data	datum	NOUN
fsr-3931	190	4	set	set	VERB
fsr-3931	190	5	is	be	AUX
fsr-3931	190	6	also	also	ADV
fsr-3931	190	7	segmented	segment	VERB
fsr-3931	190	8	into	into	ADP
fsr-3931	190	9	quintiles	quintile	NOUN
fsr-3931	190	10	based	base	VERB
fsr-3931	190	11	on	on	ADP
fsr-3931	190	12	eia	eia	PROPN
fsr-3931	190	13	return	return	NOUN
fsr-3931	190	14	to	to	PART
fsr-3931	190	15	examine	examine	VERB
fsr-3931	190	16	the	the	DET
fsr-3931	190	17	expected	expect	VERB
fsr-3931	190	18	return	return	NOUN
fsr-3931	190	19	and	and	CCONJ
fsr-3931	190	20	risk	risk	NOUN
fsr-3931	190	21	of	of	ADP
fsr-3931	190	22	the	the	DET
fsr-3931	190	23	bottom	bottom	NOUN
fsr-3931	190	24	,	,	PUNCT
fsr-3931	190	25	middle	middle	ADJ
fsr-3931	190	26	,	,	PUNCT
fsr-3931	190	27	and	and	CCONJ
fsr-3931	190	28	top	top	ADJ
fsr-3931	190	29	quintiles	quintile	NOUN
fsr-3931	190	30	.	.	PUNCT
fsr-3931	191	1	334	334	NUM
fsr-3931	191	2	g.a	g.a	PROPN
fsr-3931	191	3	.	.	PROPN
fsr-3931	191	4	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	191	5	/	/	SYM
fsr-3931	191	6	financial	financial	ADJ
fsr-3931	191	7	services	service	NOUN
fsr-3931	191	8	review	review	VERB
fsr-3931	191	9	9	9	NUM
fsr-3931	191	10	(	(	PUNCT
fsr-3931	191	11	2000	2000	NUM
fsr-3931	191	12	)	)	PUNCT
fsr-3931	192	1	327–342	327–342	NUM
fsr-3931	192	2	a	a	DET
fsr-3931	192	3	final	final	ADJ
fsr-3931	192	4	comparison	comparison	NOUN
fsr-3931	192	5	is	be	AUX
fsr-3931	192	6	made	make	VERB
fsr-3931	192	7	of	of	ADP
fsr-3931	192	8	the	the	DET
fsr-3931	192	9	implied	imply	VERB
fsr-3931	192	10	historical	historical	ADJ
fsr-3931	192	11	eia	eia	NOUN
fsr-3931	192	12	returns	return	NOUN
fsr-3931	192	13	to	to	ADP
fsr-3931	192	14	similar	similar	ADJ
fsr-3931	192	15	products	product	NOUN
fsr-3931	192	16	such	such	ADJ
fsr-3931	192	17	as	as	ADP
fsr-3931	192	18	an	an	DET
fsr-3931	192	19	s&p	s&p	PROPN
fsr-3931	192	20	500	500	NUM
fsr-3931	192	21	total	total	NOUN
fsr-3931	192	22	index	index	NOUN
fsr-3931	192	23	returns	return	NOUN
fsr-3931	192	24	,	,	PUNCT
fsr-3931	192	25	historical	historical	ADJ
fsr-3931	192	26	fixed	fix	VERB
fsr-3931	192	27	annuity	annuity	NOUN
fsr-3931	192	28	returns	return	NOUN
fsr-3931	192	29	,	,	PUNCT
fsr-3931	192	30	and	and	CCONJ
fsr-3931	192	31	treasury	treasury	PROPN
fsr-3931	192	32	bill	bill	NOUN
fsr-3931	192	33	returns	return	NOUN
fsr-3931	192	34	.	.	PUNCT
fsr-3931	193	1	this	this	DET
fsr-3931	193	2	analysis	analysis	NOUN
fsr-3931	193	3	allows	allow	VERB
fsr-3931	193	4	only	only	ADV
fsr-3931	193	5	a	a	DET
fsr-3931	193	6	weak	weak	ADJ
fsr-3931	193	7	comparison	comparison	NOUN
fsr-3931	193	8	as	as	SCONJ
fsr-3931	193	9	eia	eia	NOUN
fsr-3931	193	10	returns	return	NOUN
fsr-3931	193	11	must	must	AUX
fsr-3931	193	12	be	be	AUX
fsr-3931	193	13	simulated	simulate	VERB
fsr-3931	193	14	using	use	VERB
fsr-3931	193	15	assumed	assume	VERB
fsr-3931	193	16	participation	participation	NOUN
fsr-3931	193	17	,	,	PUNCT
fsr-3931	193	18	floor	floor	NOUN
fsr-3931	193	19	,	,	PUNCT
fsr-3931	193	20	and	and	CCONJ
fsr-3931	193	21	cap	cap	NOUN
fsr-3931	193	22	rates	rate	NOUN
fsr-3931	193	23	when	when	SCONJ
fsr-3931	193	24	relatively	relatively	ADV
fsr-3931	193	25	“	"	PUNCT
fsr-3931	193	26	factual	factual	ADJ
fsr-3931	193	27	returns	return	NOUN
fsr-3931	193	28	”	"	PUNCT
fsr-3931	193	29	can	can	AUX
fsr-3931	193	30	be	be	AUX
fsr-3931	193	31	generated	generate	VERB
fsr-3931	193	32	and	and	CCONJ
fsr-3931	193	33	applied	apply	VERB
fsr-3931	193	34	in	in	ADP
fsr-3931	193	35	an	an	DET
fsr-3931	193	36	equity	equity	NOUN
fsr-3931	193	37	index	index	NOUN
fsr-3931	193	38	or	or	CCONJ
fsr-3931	193	39	traditional	traditional	ADJ
fsr-3931	193	40	fixed	fix	VERB
fsr-3931	193	41	annuity	annuity	NOUN
fsr-3931	193	42	setting	setting	NOUN
fsr-3931	193	43	.	.	PUNCT
fsr-3931	194	1	5	5	X
fsr-3931	194	2	.	.	X
fsr-3931	194	3	eia	eia	NOUN
fsr-3931	194	4	performance	performance	NOUN
fsr-3931	194	5	outcomes	outcome	VERB
fsr-3931	194	6	5.1	5.1	NUM
fsr-3931	194	7	one	one	NUM
fsr-3931	194	8	-	-	PUNCT
fsr-3931	194	9	year	year	NOUN
fsr-3931	194	10	eia	eia	NOUN
fsr-3931	194	11	outcomes	outcome	NOUN
fsr-3931	194	12	the	the	DET
fsr-3931	194	13	mean	mean	ADJ
fsr-3931	194	14	return	return	NOUN
fsr-3931	194	15	of	of	ADP
fsr-3931	194	16	the	the	DET
fsr-3931	194	17	one	one	NUM
fsr-3931	194	18	-	-	PUNCT
fsr-3931	194	19	year	year	NOUN
fsr-3931	194	20	ptp	ptp	PROPN
fsr-3931	194	21	is	be	AUX
fsr-3931	194	22	in	in	ADP
fsr-3931	194	23	the	the	DET
fsr-3931	194	24	neighborhood	neighborhood	NOUN
fsr-3931	194	25	of	of	ADP
fsr-3931	194	26	3.6	3.6	NUM
fsr-3931	194	27	%	%	NOUN
fsr-3931	194	28	to	to	ADP
fsr-3931	194	29	4.0	4.0	NUM
fsr-3931	194	30	%	%	NOUN
fsr-3931	194	31	.	.	PUNCT
fsr-3931	195	1	results	result	NOUN
fsr-3931	195	2	are	be	AUX
fsr-3931	195	3	provided	provide	VERB
fsr-3931	195	4	in	in	ADP
fsr-3931	195	5	table	table	NOUN
fsr-3931	195	6	1	1	NUM
fsr-3931	195	7	.	.	PUNCT
fsr-3931	196	1	the	the	DET
fsr-3931	196	2	one	one	NUM
fsr-3931	196	3	-	-	PUNCT
fsr-3931	196	4	year	year	NOUN
fsr-3931	196	5	product	product	NOUN
fsr-3931	196	6	in	in	ADP
fsr-3931	196	7	its	its	PRON
fsr-3931	196	8	simplest	simplest	ADJ
fsr-3931	196	9	terms	term	NOUN
fsr-3931	196	10	is	be	AUX
fsr-3931	196	11	simply	simply	ADV
fsr-3931	196	12	a	a	DET
fsr-3931	196	13	bet	bet	NOUN
fsr-3931	196	14	by	by	ADP
fsr-3931	196	15	the	the	DET
fsr-3931	196	16	purchaser	purchaser	NOUN
fsr-3931	196	17	who	who	PRON
fsr-3931	196	18	believes	believe	VERB
fsr-3931	196	19	the	the	DET
fsr-3931	196	20	market	market	NOUN
fsr-3931	196	21	will	will	AUX
fsr-3931	196	22	move	move	VERB
fsr-3931	196	23	significantly	significantly	ADV
fsr-3931	196	24	upward	upward	ADV
fsr-3931	196	25	in	in	ADP
fsr-3931	196	26	the	the	DET
fsr-3931	196	27	next	next	ADJ
fsr-3931	196	28	year	year	NOUN
fsr-3931	196	29	,	,	PUNCT
fsr-3931	196	30	but	but	CCONJ
fsr-3931	196	31	with	with	ADP
fsr-3931	196	32	a	a	DET
fsr-3931	196	33	guaranteed	guarantee	VERB
fsr-3931	196	34	minimum	minimum	NOUN
fsr-3931	196	35	.	.	PUNCT
fsr-3931	197	1	although	although	SCONJ
fsr-3931	197	2	there	there	PRON
fsr-3931	197	3	are	be	VERB
fsr-3931	197	4	slight	slight	ADJ
fsr-3931	197	5	variations	variation	NOUN
fsr-3931	197	6	between	between	ADP
fsr-3931	197	7	products	product	NOUN
fsr-3931	197	8	and	and	CCONJ
fsr-3931	197	9	firms	firm	NOUN
fsr-3931	197	10	,	,	PUNCT
fsr-3931	197	11	the	the	DET
fsr-3931	197	12	basic	basic	ADJ
fsr-3931	197	13	one	one	NUM
fsr-3931	197	14	-	-	PUNCT
fsr-3931	197	15	year	year	NOUN
fsr-3931	197	16	ptp	ptp	PROPN
fsr-3931	197	17	has	have	VERB
fsr-3931	197	18	low	low	ADJ
fsr-3931	197	19	participation	participation	NOUN
fsr-3931	197	20	rates	rate	NOUN
fsr-3931	197	21	between	between	ADP
fsr-3931	197	22	15	15	NUM
fsr-3931	197	23	%	%	NOUN
fsr-3931	197	24	and	and	CCONJ
fsr-3931	197	25	40	40	NUM
fsr-3931	197	26	%	%	NOUN
fsr-3931	197	27	and	and	CCONJ
fsr-3931	197	28	principal	principal	ADJ
fsr-3931	197	29	guarantees	guarantee	NOUN
fsr-3931	197	30	between	between	ADP
fsr-3931	197	31	90	90	NUM
fsr-3931	197	32	%	%	NOUN
fsr-3931	197	33	and	and	CCONJ
fsr-3931	197	34	100	100	NUM
fsr-3931	197	35	%	%	NOUN
fsr-3931	197	36	.	.	PUNCT
fsr-3931	198	1	if	if	SCONJ
fsr-3931	198	2	an	an	DET
fsr-3931	198	3	alternative	alternative	ADJ
fsr-3931	198	4	traditional	traditional	ADJ
fsr-3931	198	5	fixed	fix	VERB
fsr-3931	198	6	annuity	annuity	NOUN
fsr-3931	198	7	is	be	AUX
fsr-3931	198	8	currently	currently	ADV
fsr-3931	198	9	offering	offer	VERB
fsr-3931	198	10	4	4	NUM
fsr-3931	198	11	%	%	NOUN
fsr-3931	198	12	over	over	ADP
fsr-3931	198	13	the	the	DET
fsr-3931	198	14	next	next	ADJ
fsr-3931	198	15	year	year	NOUN
fsr-3931	198	16	,	,	PUNCT
fsr-3931	198	17	then	then	ADV
fsr-3931	198	18	the	the	DET
fsr-3931	198	19	purchaser	purchaser	NOUN
fsr-3931	198	20	must	must	AUX
fsr-3931	198	21	believe	believe	VERB
fsr-3931	198	22	that	that	SCONJ
fsr-3931	198	23	the	the	DET
fsr-3931	198	24	market	market	NOUN
fsr-3931	198	25	index	index	NOUN
fsr-3931	198	26	is	be	AUX
fsr-3931	198	27	going	go	VERB
fsr-3931	198	28	to	to	PART
fsr-3931	198	29	move	move	VERB
fsr-3931	198	30	upward	upward	ADV
fsr-3931	198	31	by	by	ADP
fsr-3931	198	32	at	at	ADV
fsr-3931	198	33	least	least	ADV
fsr-3931	198	34	16	16	NUM
fsr-3931	198	35	%	%	NOUN
fsr-3931	198	36	given	give	VERB
fsr-3931	198	37	a	a	DET
fsr-3931	198	38	25	25	NUM
fsr-3931	198	39	%	%	NOUN
fsr-3931	198	40	participation	participation	NOUN
fsr-3931	198	41	rate	rate	NOUN
fsr-3931	198	42	(	(	PUNCT
fsr-3931	198	43	4%/0.25	4%/0.25	NOUN
fsr-3931	198	44	)	)	PUNCT
fsr-3931	198	45	.	.	PUNCT
fsr-3931	199	1	if	if	SCONJ
fsr-3931	199	2	an	an	DET
fsr-3931	199	3	investor	investor	NOUN
fsr-3931	199	4	truly	truly	ADV
fsr-3931	199	5	expects	expect	VERB
fsr-3931	199	6	the	the	DET
fsr-3931	199	7	market	market	NOUN
fsr-3931	199	8	index	index	NOUN
fsr-3931	199	9	to	to	PART
fsr-3931	199	10	climb	climb	VERB
fsr-3931	199	11	more	more	ADJ
fsr-3931	199	12	than	than	ADP
fsr-3931	199	13	16	16	NUM
fsr-3931	199	14	%	%	NOUN
fsr-3931	199	15	,	,	PUNCT
fsr-3931	199	16	why	why	SCONJ
fsr-3931	199	17	is	be	AUX
fsr-3931	199	18	she	she	PRON
fsr-3931	199	19	/	/	PRON
fsr-3931	199	20	he	he	PRON
fsr-3931	199	21	investing	invest	VERB
fsr-3931	199	22	in	in	ADP
fsr-3931	199	23	this	this	DET
fsr-3931	199	24	particular	particular	ADJ
fsr-3931	199	25	product	product	NOUN
fsr-3931	199	26	?	?	PUNCT
fsr-3931	200	1	a	a	DET
fsr-3931	200	2	high	high	ADJ
fsr-3931	200	3	tax	tax	NOUN
fsr-3931	200	4	bracket	bracket	NOUN
fsr-3931	200	5	individual	individual	NOUN
fsr-3931	200	6	with	with	ADP
fsr-3931	200	7	a	a	DET
fsr-3931	200	8	short	short	ADJ
fsr-3931	200	9	-	-	PUNCT
fsr-3931	200	10	term	term	NOUN
fsr-3931	200	11	holding	hold	VERB
fsr-3931	200	12	horizon	horizon	NOUN
fsr-3931	200	13	will	will	AUX
fsr-3931	200	14	need	need	VERB
fsr-3931	200	15	to	to	PART
fsr-3931	200	16	earn	earn	VERB
fsr-3931	200	17	an	an	DET
fsr-3931	200	18	even	even	ADV
fsr-3931	200	19	greater	great	ADJ
fsr-3931	200	20	rate	rate	NOUN
fsr-3931	200	21	with	with	ADP
fsr-3931	200	22	a	a	DET
fsr-3931	200	23	taxable	taxable	ADJ
fsr-3931	200	24	index	index	NOUN
fsr-3931	200	25	mutual	mutual	ADJ
fsr-3931	200	26	fund	fund	NOUN
fsr-3931	200	27	account	account	NOUN
fsr-3931	200	28	.	.	PUNCT
fsr-3931	201	1	even	even	ADV
fsr-3931	201	2	within	within	ADP
fsr-3931	201	3	this	this	DET
fsr-3931	201	4	category	category	NOUN
fsr-3931	201	5	,	,	PUNCT
fsr-3931	201	6	the	the	DET
fsr-3931	201	7	various	various	ADJ
fsr-3931	201	8	company	company	NOUN
fsr-3931	201	9	specific	specific	ADJ
fsr-3931	201	10	products	product	NOUN
fsr-3931	201	11	may	may	AUX
fsr-3931	201	12	not	not	PART
fsr-3931	201	13	be	be	AUX
fsr-3931	201	14	close	close	ADJ
fsr-3931	201	15	to	to	ADP
fsr-3931	201	16	each	each	DET
fsr-3931	201	17	table	table	NOUN
fsr-3931	201	18	1	1	NUM
fsr-3931	201	19	equity	equity	NOUN
fsr-3931	201	20	index	index	NOUN
fsr-3931	201	21	annuity	annuity	NOUN
fsr-3931	201	22	risk	risk	NOUN
fsr-3931	201	23	-	-	PUNCT
fsr-3931	201	24	return	return	NOUN
fsr-3931	201	25	results	result	NOUN
fsr-3931	201	26	for	for	ADP
fsr-3931	201	27	one	one	NUM
fsr-3931	201	28	-	-	PUNCT
fsr-3931	201	29	year	year	NOUN
fsr-3931	201	30	product	product	NOUN
fsr-3931	201	31	product	product	NOUN
fsr-3931	201	32	type	type	NOUN
fsr-3931	201	33	principal	principal	ADJ
fsr-3931	201	34	guarantee	guarantee	NOUN
fsr-3931	201	35	(	(	PUNCT
fsr-3931	201	36	guarantee	guarantee	NOUN
fsr-3931	201	37	rate	rate	NOUN
fsr-3931	201	38	)	)	PUNCT
fsr-3931	201	39	participation	participation	NOUN
fsr-3931	201	40	rate	rate	NOUN
fsr-3931	201	41	ceiling	ceiling	NOUN
fsr-3931	201	42	on	on	ADP
fsr-3931	201	43	credited	credit	VERB
fsr-3931	201	44	return	return	NOUN
fsr-3931	201	45	mean	mean	NOUN
fsr-3931	201	46	return	return	NOUN
fsr-3931	201	47	(	(	PUNCT
fsr-3931	201	48	min	min	NOUN
fsr-3931	201	49	,	,	PUNCT
fsr-3931	201	50	max	max	PROPN
fsr-3931	201	51	)	)	PUNCT
fsr-3931	201	52	standard	standard	ADJ
fsr-3931	201	53	deviation	deviation	NOUN
fsr-3931	201	54	(	(	PUNCT
fsr-3931	201	55	%	%	NOUN
fsr-3931	201	56	at	at	ADP
fsr-3931	201	57	min	min	PROPN
fsr-3931	201	58	,	,	PUNCT
fsr-3931	201	59	%	%	NOUN
fsr-3931	201	60	at	at	ADP
fsr-3931	201	61	max	max	PROPN
fsr-3931	201	62	)	)	PUNCT
fsr-3931	201	63	s&p	s&p	PROPN
fsr-3931	201	64	500	500	NUM
fsr-3931	201	65	total	total	NOUN
fsr-3931	201	66	return	return	NOUN
fsr-3931	201	67	(	(	PUNCT
fsr-3931	201	68	min	min	NOUN
fsr-3931	201	69	,	,	PUNCT
fsr-3931	201	70	max	max	PROPN
fsr-3931	201	71	)	)	PUNCT
fsr-3931	201	72	simple	simple	ADJ
fsr-3931	201	73	point	point	NOUN
fsr-3931	201	74	-	-	PUNCT
fsr-3931	201	75	to	to	ADP
fsr-3931	201	76	-	-	PUNCT
fsr-3931	201	77	point	point	NOUN
fsr-3931	201	78	100	100	NUM
fsr-3931	201	79	%	%	NOUN
fsr-3931	201	80	15	15	NUM
fsr-3931	201	81	%	%	NOUN
fsr-3931	201	82	n	n	CCONJ
fsr-3931	201	83	/	/	SYM
fsr-3931	201	84	a	a	DET
fsr-3931	201	85	3.63	3.63	NUM
fsr-3931	201	86	%	%	NOUN
fsr-3931	201	87	1.61	1.61	NUM
fsr-3931	201	88	%	%	NOUN
fsr-3931	201	89	13.7	13.7	NUM
fsr-3931	201	90	%	%	NOUN
fsr-3931	201	91	(	(	PUNCT
fsr-3931	201	92	base	base	NOUN
fsr-3931	201	93	case	case	NOUN
fsr-3931	201	94	)	)	PUNCT
fsr-3931	201	95	(	(	PUNCT
fsr-3931	201	96	3	3	NUM
fsr-3931	201	97	%	%	NOUN
fsr-3931	201	98	)	)	PUNCT
fsr-3931	201	99	(	(	PUNCT
fsr-3931	201	100	3.0	3.0	NUM
fsr-3931	201	101	%	%	NOUN
fsr-3931	201	102	,	,	PUNCT
fsr-3931	201	103	21.2	21.2	NUM
fsr-3931	201	104	%	%	NOUN
fsr-3931	201	105	)	)	PUNCT
fsr-3931	201	106	(	(	PUNCT
fsr-3931	201	107	73.6	73.6	NUM
fsr-3931	201	108	%	%	NOUN
fsr-3931	201	109	,	,	PUNCT
fsr-3931	201	110	n	n	CCONJ
fsr-3931	201	111	/	/	SYM
fsr-3931	201	112	a	a	NOUN
fsr-3931	201	113	)	)	PUNCT
fsr-3931	201	114	(	(	PUNCT
fsr-3931	201	115	�	�	PROPN
fsr-3931	201	116	56.9	56.9	NUM
fsr-3931	201	117	%	%	NOUN
fsr-3931	201	118	,	,	PUNCT
fsr-3931	201	119	152.2	152.2	NUM
fsr-3931	201	120	%	%	NOUN
fsr-3931	201	121	)	)	PUNCT
fsr-3931	201	122	point	point	NOUN
fsr-3931	201	123	-	-	PUNCT
fsr-3931	201	124	to	to	ADP
fsr-3931	201	125	-	-	PUNCT
fsr-3931	201	126	point	point	NOUN
fsr-3931	201	127	100	100	NUM
fsr-3931	201	128	%	%	NOUN
fsr-3931	201	129	25	25	NUM
fsr-3931	201	130	%	%	NOUN
fsr-3931	201	131	n	n	CCONJ
fsr-3931	201	132	/	/	SYM
fsr-3931	201	133	a	a	DET
fsr-3931	201	134	4.70	4.70	NUM
fsr-3931	201	135	%	%	NOUN
fsr-3931	201	136	3.28	3.28	NUM
fsr-3931	201	137	%	%	NOUN
fsr-3931	201	138	13.7	13.7	NUM
fsr-3931	201	139	%	%	NOUN
fsr-3931	201	140	(	(	PUNCT
fsr-3931	201	141	simple	simple	NOUN
fsr-3931	201	142	)	)	PUNCT
fsr-3931	201	143	(	(	PUNCT
fsr-3931	201	144	3	3	NUM
fsr-3931	201	145	%	%	NOUN
fsr-3931	201	146	)	)	PUNCT
fsr-3931	201	147	(	(	PUNCT
fsr-3931	201	148	3.0	3.0	NUM
fsr-3931	201	149	%	%	NOUN
fsr-3931	201	150	,	,	PUNCT
fsr-3931	201	151	35.4	35.4	NUM
fsr-3931	201	152	%	%	NOUN
fsr-3931	201	153	)	)	PUNCT
fsr-3931	201	154	(	(	PUNCT
fsr-3931	201	155	60.1	60.1	NUM
fsr-3931	201	156	%	%	NOUN
fsr-3931	201	157	,	,	PUNCT
fsr-3931	201	158	n	n	CCONJ
fsr-3931	201	159	/	/	SYM
fsr-3931	201	160	a	a	NOUN
fsr-3931	201	161	)	)	PUNCT
fsr-3931	201	162	(	(	PUNCT
fsr-3931	201	163	�	�	PROPN
fsr-3931	201	164	56.9	56.9	NUM
fsr-3931	201	165	%	%	NOUN
fsr-3931	201	166	,	,	PUNCT
fsr-3931	201	167	152.2	152.2	NUM
fsr-3931	201	168	%	%	NOUN
fsr-3931	201	169	)	)	PUNCT
fsr-3931	201	170	point	point	NOUN
fsr-3931	201	171	-	-	PUNCT
fsr-3931	201	172	to	to	ADP
fsr-3931	201	173	-	-	PUNCT
fsr-3931	201	174	point	point	NOUN
fsr-3931	201	175	90	90	NUM
fsr-3931	201	176	%	%	NOUN
fsr-3931	201	177	40	40	NUM
fsr-3931	201	178	%	%	NOUN
fsr-3931	201	179	n	n	CCONJ
fsr-3931	201	180	/	/	SYM
fsr-3931	201	181	a	a	DET
fsr-3931	201	182	3.79	3.79	NUM
fsr-3931	201	183	%	%	NOUN
fsr-3931	201	184	8.11	8.11	NUM
fsr-3931	201	185	%	%	NOUN
fsr-3931	201	186	13.7	13.7	NUM
fsr-3931	201	187	%	%	NOUN
fsr-3931	201	188	(	(	PUNCT
fsr-3931	201	189	simple	simple	NOUN
fsr-3931	201	190	)	)	PUNCT
fsr-3931	201	191	(	(	PUNCT
fsr-3931	201	192	3	3	NUM
fsr-3931	201	193	%	%	NOUN
fsr-3931	201	194	)	)	PUNCT
fsr-3931	201	195	(	(	PUNCT
fsr-3931	201	196	�	�	PROPN
fsr-3931	201	197	7.3	7.3	NUM
fsr-3931	201	198	%	%	NOUN
fsr-3931	201	199	,	,	PUNCT
fsr-3931	201	200	56.6	56.6	NUM
fsr-3931	201	201	%	%	NOUN
fsr-3931	201	202	)	)	PUNCT
fsr-3931	201	203	(	(	PUNCT
fsr-3931	201	204	8.0	8.0	NUM
fsr-3931	201	205	%	%	NOUN
fsr-3931	201	206	,	,	PUNCT
fsr-3931	201	207	n	n	CCONJ
fsr-3931	201	208	/	/	SYM
fsr-3931	201	209	a	a	NOUN
fsr-3931	201	210	)	)	PUNCT
fsr-3931	201	211	(	(	PUNCT
fsr-3931	201	212	�	�	PROPN
fsr-3931	201	213	56.9	56.9	NUM
fsr-3931	201	214	%	%	NOUN
fsr-3931	201	215	,	,	PUNCT
fsr-3931	201	216	152.2	152.2	NUM
fsr-3931	201	217	%	%	NOUN
fsr-3931	201	218	)	)	PUNCT
fsr-3931	201	219	point	point	NOUN
fsr-3931	201	220	-	-	PUNCT
fsr-3931	201	221	to	to	ADP
fsr-3931	201	222	-	-	PUNCT
fsr-3931	201	223	point	point	NOUN
fsr-3931	201	224	100	100	NUM
fsr-3931	201	225	%	%	NOUN
fsr-3931	201	226	20	20	NUM
fsr-3931	201	227	%	%	NOUN
fsr-3931	201	228	12	12	NUM
fsr-3931	201	229	%	%	NOUN
fsr-3931	201	230	4.07	4.07	NUM
fsr-3931	201	231	%	%	NOUN
fsr-3931	201	232	2.10	2.10	NUM
fsr-3931	201	233	%	%	NOUN
fsr-3931	201	234	13.7	13.7	NUM
fsr-3931	201	235	%	%	NOUN
fsr-3931	201	236	(	(	PUNCT
fsr-3931	201	237	simple	simple	NOUN
fsr-3931	201	238	)	)	PUNCT
fsr-3931	201	239	(	(	PUNCT
fsr-3931	201	240	3	3	NUM
fsr-3931	201	241	%	%	NOUN
fsr-3931	201	242	)	)	PUNCT
fsr-3931	201	243	(	(	PUNCT
fsr-3931	201	244	3.0	3.0	NUM
fsr-3931	201	245	%	%	NOUN
fsr-3931	201	246	,	,	PUNCT
fsr-3931	201	247	15.0	15.0	NUM
fsr-3931	201	248	%	%	NOUN
fsr-3931	201	249	)	)	PUNCT
fsr-3931	201	250	(	(	PUNCT
fsr-3931	201	251	65.4	65.4	NUM
fsr-3931	201	252	%	%	NOUN
fsr-3931	201	253	,	,	PUNCT
fsr-3931	201	254	2.1	2.1	NUM
fsr-3931	201	255	%	%	NOUN
fsr-3931	201	256	)	)	PUNCT
fsr-3931	201	257	(	(	PUNCT
fsr-3931	201	258	�	�	PROPN
fsr-3931	201	259	56.9	56.9	NUM
fsr-3931	201	260	%	%	NOUN
fsr-3931	201	261	,	,	PUNCT
fsr-3931	201	262	152.2	152.2	NUM
fsr-3931	201	263	%	%	NOUN
fsr-3931	201	264	)	)	PUNCT
fsr-3931	201	265	point	point	NOUN
fsr-3931	201	266	-	-	PUNCT
fsr-3931	201	267	to	to	ADP
fsr-3931	201	268	-	-	PUNCT
fsr-3931	201	269	point	point	NOUN
fsr-3931	201	270	100	100	NUM
fsr-3931	201	271	%	%	NOUN
fsr-3931	201	272	25	25	NUM
fsr-3931	201	273	%	%	NOUN
fsr-3931	201	274	n	n	CCONJ
fsr-3931	201	275	/	/	SYM
fsr-3931	201	276	a	a	DET
fsr-3931	201	277	3.55	3.55	NUM
fsr-3931	201	278	%	%	NOUN
fsr-3931	201	279	1.49	1.49	NUM
fsr-3931	201	280	%	%	NOUN
fsr-3931	201	281	13.7	13.7	NUM
fsr-3931	201	282	%	%	NOUN
fsr-3931	201	283	12	12	NUM
fsr-3931	201	284	-	-	PUNCT
fsr-3931	201	285	month	month	NOUN
fsr-3931	201	286	asian	asian	ADJ
fsr-3931	201	287	-	-	PUNCT
fsr-3931	201	288	end	end	NOUN
fsr-3931	201	289	(	(	PUNCT
fsr-3931	201	290	3	3	NUM
fsr-3931	201	291	%	%	NOUN
fsr-3931	201	292	)	)	PUNCT
fsr-3931	201	293	(	(	PUNCT
fsr-3931	201	294	3.0	3.0	NUM
fsr-3931	201	295	%	%	NOUN
fsr-3931	201	296	,	,	PUNCT
fsr-3931	201	297	23.4	23.4	NUM
fsr-3931	201	298	%	%	NOUN
fsr-3931	201	299	)	)	PUNCT
fsr-3931	201	300	(	(	PUNCT
fsr-3931	201	301	75.3	75.3	NUM
fsr-3931	201	302	%	%	NOUN
fsr-3931	201	303	,	,	PUNCT
fsr-3931	201	304	n	n	CCONJ
fsr-3931	201	305	/	/	SYM
fsr-3931	201	306	a	a	NOUN
fsr-3931	201	307	)	)	PUNCT
fsr-3931	201	308	(	(	PUNCT
fsr-3931	201	309	�	�	PROPN
fsr-3931	201	310	56.9	56.9	NUM
fsr-3931	201	311	%	%	NOUN
fsr-3931	201	312	,	,	PUNCT
fsr-3931	201	313	152.2	152.2	NUM
fsr-3931	201	314	%	%	NOUN
fsr-3931	201	315	)	)	PUNCT
fsr-3931	201	316	point	point	NOUN
fsr-3931	201	317	-	-	PUNCT
fsr-3931	201	318	to	to	ADP
fsr-3931	201	319	-	-	PUNCT
fsr-3931	201	320	point	point	NOUN
fsr-3931	201	321	look	look	VERB
fsr-3931	201	322	back	back	ADV
fsr-3931	201	323	(	(	PUNCT
fsr-3931	201	324	highest	high	ADJ
fsr-3931	201	325	month	month	NOUN
fsr-3931	201	326	in	in	ADP
fsr-3931	201	327	last	last	ADJ
fsr-3931	201	328	year	year	NOUN
fsr-3931	201	329	)	)	PUNCT
fsr-3931	201	330	100	100	NUM
fsr-3931	201	331	%	%	NOUN
fsr-3931	201	332	15	15	NUM
fsr-3931	201	333	%	%	NOUN
fsr-3931	201	334	n	n	CCONJ
fsr-3931	201	335	/	/	SYM
fsr-3931	201	336	a	a	DET
fsr-3931	201	337	3.80	3.80	NUM
fsr-3931	201	338	%	%	NOUN
fsr-3931	201	339	1.75	1.75	NUM
fsr-3931	201	340	%	%	NOUN
fsr-3931	201	341	13.7	13.7	NUM
fsr-3931	201	342	%	%	NOUN
fsr-3931	201	343	(	(	PUNCT
fsr-3931	201	344	3	3	NUM
fsr-3931	201	345	%	%	NOUN
fsr-3931	201	346	)	)	PUNCT
fsr-3931	201	347	(	(	PUNCT
fsr-3931	201	348	3.0	3.0	NUM
fsr-3931	201	349	%	%	NOUN
fsr-3931	201	350	,	,	PUNCT
fsr-3931	201	351	23.1	23.1	NUM
fsr-3931	201	352	%	%	NOUN
fsr-3931	201	353	)	)	PUNCT
fsr-3931	201	354	(	(	PUNCT
fsr-3931	201	355	65.2	65.2	NUM
fsr-3931	201	356	%	%	NOUN
fsr-3931	201	357	,	,	PUNCT
fsr-3931	201	358	n	n	CCONJ
fsr-3931	201	359	/	/	SYM
fsr-3931	201	360	a	a	NOUN
fsr-3931	201	361	)	)	PUNCT
fsr-3931	201	362	(	(	PUNCT
fsr-3931	201	363	�	�	PROPN
fsr-3931	201	364	56.9	56.9	NUM
fsr-3931	201	365	%	%	NOUN
fsr-3931	201	366	,	,	PUNCT
fsr-3931	201	367	152.2	152.2	NUM
fsr-3931	201	368	%	%	NOUN
fsr-3931	201	369	)	)	PUNCT
fsr-3931	201	370	quintile	quintile	NOUN
fsr-3931	201	371	results	result	NOUN
fsr-3931	201	372	are	be	AUX
fsr-3931	201	373	available	available	ADJ
fsr-3931	201	374	upon	upon	SCONJ
fsr-3931	201	375	request	request	NOUN
fsr-3931	201	376	.	.	PUNCT
fsr-3931	202	1	335g.a	335g.a	X
fsr-3931	202	2	.	.	PUNCT
fsr-3931	203	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	203	2	/	/	SYM
fsr-3931	203	3	financial	financial	ADJ
fsr-3931	203	4	services	service	NOUN
fsr-3931	203	5	review	review	VERB
fsr-3931	203	6	9	9	NUM
fsr-3931	203	7	(	(	PUNCT
fsr-3931	203	8	2000	2000	NUM
fsr-3931	203	9	)	)	PUNCT
fsr-3931	203	10	327–342	327–342	NUM
fsr-3931	203	11	other	other	ADJ
fsr-3931	203	12	on	on	ADP
fsr-3931	203	13	the	the	DET
fsr-3931	203	14	efficient	efficient	ADJ
fsr-3931	203	15	frontier	frontier	NOUN
fsr-3931	203	16	with	with	ADP
fsr-3931	203	17	regards	regard	NOUN
fsr-3931	203	18	to	to	ADP
fsr-3931	203	19	the	the	DET
fsr-3931	203	20	risk	risk	NOUN
fsr-3931	203	21	-	-	PUNCT
fsr-3931	203	22	return	return	NOUN
fsr-3931	203	23	trade	trade	NOUN
fsr-3931	203	24	-	-	PUNCT
fsr-3931	203	25	off	off	NOUN
fsr-3931	203	26	.	.	PUNCT
fsr-3931	204	1	a	a	DET
fsr-3931	204	2	similar	similar	ADJ
fsr-3931	204	3	return	return	NOUN
fsr-3931	204	4	is	be	AUX
fsr-3931	204	5	found	find	VERB
fsr-3931	204	6	between	between	ADP
fsr-3931	204	7	the	the	DET
fsr-3931	204	8	base	base	NOUN
fsr-3931	204	9	case	case	NOUN
fsr-3931	204	10	and	and	CCONJ
fsr-3931	204	11	the	the	DET
fsr-3931	204	12	90	90	NUM
fsr-3931	204	13	%	%	NOUN
fsr-3931	204	14	principal	principal	ADJ
fsr-3931	204	15	-	-	PUNCT
fsr-3931	204	16	guarantee	guarantee	NOUN
fsr-3931	204	17	contract	contract	NOUN
fsr-3931	204	18	,	,	PUNCT
fsr-3931	204	19	but	but	CCONJ
fsr-3931	204	20	the	the	DET
fsr-3931	204	21	range	range	NOUN
fsr-3931	204	22	of	of	ADP
fsr-3931	204	23	possible	possible	ADJ
fsr-3931	204	24	eia	eia	NOUN
fsr-3931	204	25	returns	return	NOUN
fsr-3931	204	26	increase	increase	VERB
fsr-3931	204	27	to	to	ADP
fsr-3931	204	28	63.9	63.9	NUM
fsr-3931	204	29	%	%	NOUN
fsr-3931	204	30	from	from	ADP
fsr-3931	204	31	18.2	18.2	NUM
fsr-3931	204	32	%	%	NOUN
fsr-3931	204	33	for	for	ADP
fsr-3931	204	34	the	the	DET
fsr-3931	204	35	base	base	NOUN
fsr-3931	204	36	case	case	NOUN
fsr-3931	204	37	.	.	PUNCT
fsr-3931	205	1	a	a	DET
fsr-3931	205	2	second	second	ADJ
fsr-3931	205	3	risk	risk	NOUN
fsr-3931	205	4	measure	measure	NOUN
fsr-3931	205	5	,	,	PUNCT
fsr-3931	205	6	standard	standard	ADJ
fsr-3931	205	7	deviation	deviation	NOUN
fsr-3931	205	8	,	,	PUNCT
fsr-3931	205	9	is	be	AUX
fsr-3931	205	10	provided	provide	VERB
fsr-3931	205	11	for	for	ADP
fsr-3931	205	12	both	both	PRON
fsr-3931	205	13	(	(	PUNCT
fsr-3931	205	14	1.61	1.61	NUM
fsr-3931	205	15	%	%	NOUN
fsr-3931	205	16	and	and	CCONJ
fsr-3931	205	17	8.11	8.11	NUM
fsr-3931	205	18	%	%	NOUN
fsr-3931	205	19	)	)	PUNCT
fsr-3931	205	20	but	but	CCONJ
fsr-3931	205	21	has	have	VERB
fsr-3931	205	22	limited	limit	VERB
fsr-3931	205	23	value	value	NOUN
fsr-3931	205	24	due	due	ADP
fsr-3931	205	25	to	to	ADP
fsr-3931	205	26	the	the	DET
fsr-3931	205	27	elimination	elimination	NOUN
fsr-3931	205	28	of	of	ADP
fsr-3931	205	29	one	one	NUM
fsr-3931	205	30	or	or	CCONJ
fsr-3931	205	31	both	both	PRON
fsr-3931	205	32	tails	tail	NOUN
fsr-3931	205	33	of	of	ADP
fsr-3931	205	34	the	the	DET
fsr-3931	205	35	return	return	NOUN
fsr-3931	205	36	distribution	distribution	NOUN
fsr-3931	205	37	.	.	PUNCT
fsr-3931	206	1	this	this	DET
fsr-3931	206	2	result	result	NOUN
fsr-3931	206	3	indicates	indicate	VERB
fsr-3931	206	4	that	that	SCONJ
fsr-3931	206	5	different	different	ADJ
fsr-3931	206	6	products	product	NOUN
fsr-3931	206	7	are	be	AUX
fsr-3931	206	8	designed	design	VERB
fsr-3931	206	9	with	with	ADP
fsr-3931	206	10	different	different	ADJ
fsr-3931	206	11	consumer	consumer	NOUN
fsr-3931	206	12	preferences	preference	NOUN
fsr-3931	206	13	in	in	ADP
fsr-3931	206	14	mind	mind	NOUN
fsr-3931	206	15	.	.	PUNCT
fsr-3931	207	1	it	it	PRON
fsr-3931	207	2	is	be	AUX
fsr-3931	207	3	also	also	ADV
fsr-3931	207	4	not	not	PART
fsr-3931	207	5	possible	possible	ADJ
fsr-3931	207	6	to	to	PART
fsr-3931	207	7	definitively	definitively	ADV
fsr-3931	207	8	state	state	VERB
fsr-3931	207	9	that	that	SCONJ
fsr-3931	207	10	one	one	NUM
fsr-3931	207	11	annuity	annuity	NOUN
fsr-3931	207	12	provider	provider	NOUN
fsr-3931	207	13	generates	generate	VERB
fsr-3931	207	14	a	a	DET
fsr-3931	207	15	larger	large	ADJ
fsr-3931	207	16	profit	profit	NOUN
fsr-3931	207	17	margin	margin	NOUN
fsr-3931	207	18	than	than	ADP
fsr-3931	207	19	another	another	PRON
fsr-3931	207	20	,	,	PUNCT
fsr-3931	207	21	as	as	SCONJ
fsr-3931	207	22	the	the	DET
fsr-3931	207	23	underlying	underlie	VERB
fsr-3931	207	24	portfolio	portfolio	NOUN
fsr-3931	207	25	will	will	AUX
fsr-3931	207	26	be	be	AUX
fsr-3931	207	27	different	different	ADJ
fsr-3931	207	28	for	for	ADP
fsr-3931	207	29	each	each	DET
fsr-3931	207	30	product	product	NOUN
fsr-3931	207	31	.	.	PUNCT
fsr-3931	208	1	the	the	DET
fsr-3931	208	2	simple	simple	ADJ
fsr-3931	208	3	ptp	ptp	PROPN
fsr-3931	208	4	examples	example	NOUN
fsr-3931	208	5	show	show	VERB
fsr-3931	208	6	that	that	SCONJ
fsr-3931	208	7	the	the	DET
fsr-3931	208	8	participation	participation	NOUN
fsr-3931	208	9	rate	rate	NOUN
fsr-3931	208	10	can	can	AUX
fsr-3931	208	11	be	be	AUX
fsr-3931	208	12	increased	increase	VERB
fsr-3931	208	13	if	if	SCONJ
fsr-3931	208	14	firms	firm	NOUN
fsr-3931	208	15	place	place	VERB
fsr-3931	208	16	a	a	DET
fsr-3931	208	17	cap	cap	NOUN
fsr-3931	208	18	on	on	ADP
fsr-3931	208	19	the	the	DET
fsr-3931	208	20	maximum	maximum	ADJ
fsr-3931	208	21	rate	rate	NOUN
fsr-3931	208	22	of	of	ADP
fsr-3931	208	23	return	return	NOUN
fsr-3931	208	24	that	that	PRON
fsr-3931	208	25	can	can	AUX
fsr-3931	208	26	be	be	AUX
fsr-3931	208	27	earned	earn	VERB
fsr-3931	208	28	during	during	ADP
fsr-3931	208	29	the	the	DET
fsr-3931	208	30	contract	contract	NOUN
fsr-3931	208	31	period	period	NOUN
fsr-3931	208	32	.	.	PUNCT
fsr-3931	209	1	in	in	ADP
fsr-3931	209	2	this	this	DET
fsr-3931	209	3	particular	particular	ADJ
fsr-3931	209	4	case	case	NOUN
fsr-3931	209	5	,	,	PUNCT
fsr-3931	209	6	a	a	DET
fsr-3931	209	7	5	5	NUM
fsr-3931	209	8	%	%	NOUN
fsr-3931	209	9	increase	increase	NOUN
fsr-3931	209	10	in	in	ADP
fsr-3931	209	11	the	the	DET
fsr-3931	209	12	participation	participation	NOUN
fsr-3931	209	13	rate	rate	NOUN
fsr-3931	209	14	associated	associate	VERB
fsr-3931	209	15	with	with	ADP
fsr-3931	209	16	a	a	DET
fsr-3931	209	17	cap	cap	NOUN
fsr-3931	209	18	of	of	ADP
fsr-3931	209	19	12	12	NUM
fsr-3931	209	20	%	%	NOUN
fsr-3931	209	21	on	on	ADP
fsr-3931	209	22	the	the	DET
fsr-3931	209	23	one	one	NUM
fsr-3931	209	24	-	-	PUNCT
fsr-3931	209	25	year	year	NOUN
fsr-3931	209	26	eia	eia	NOUN
fsr-3931	209	27	will	will	AUX
fsr-3931	209	28	cause	cause	VERB
fsr-3931	209	29	a	a	DET
fsr-3931	209	30	slight	slight	ADJ
fsr-3931	209	31	44	44	NUM
fsr-3931	209	32	basis	basis	NOUN
fsr-3931	209	33	point	point	NOUN
fsr-3931	209	34	increase	increase	NOUN
fsr-3931	209	35	in	in	ADP
fsr-3931	209	36	the	the	DET
fsr-3931	209	37	expected	expect	VERB
fsr-3931	209	38	return	return	NOUN
fsr-3931	209	39	.	.	PUNCT
fsr-3931	210	1	an	an	DET
fsr-3931	210	2	examination	examination	NOUN
fsr-3931	210	3	of	of	ADP
fsr-3931	210	4	the	the	DET
fsr-3931	210	5	quintile	quintile	NOUN
fsr-3931	210	6	subgroups	subgroup	NOUN
fsr-3931	210	7	show	show	VERB
fsr-3931	210	8	that	that	SCONJ
fsr-3931	210	9	the	the	DET
fsr-3931	210	10	bottom	bottom	NOUN
fsr-3931	210	11	and	and	CCONJ
fsr-3931	210	12	middle	middle	ADJ
fsr-3931	210	13	quintiles	quintile	NOUN
fsr-3931	210	14	always	always	ADV
fsr-3931	210	15	receive	receive	VERB
fsr-3931	210	16	the	the	DET
fsr-3931	210	17	minimum	minimum	ADJ
fsr-3931	210	18	guarantee	guarantee	NOUN
fsr-3931	210	19	return	return	NOUN
fsr-3931	210	20	of	of	ADP
fsr-3931	210	21	the	the	DET
fsr-3931	210	22	one	one	NUM
fsr-3931	210	23	-	-	PUNCT
fsr-3931	210	24	year	year	NOUN
fsr-3931	210	25	simple	simple	ADJ
fsr-3931	210	26	ptp	ptp	PROPN
fsr-3931	210	27	contract	contract	NOUN
fsr-3931	210	28	.	.	PUNCT
fsr-3931	211	1	the	the	DET
fsr-3931	211	2	top	top	ADJ
fsr-3931	211	3	quintile	quintile	NOUN
fsr-3931	211	4	group	group	NOUN
fsr-3931	211	5	provides	provide	VERB
fsr-3931	211	6	a	a	DET
fsr-3931	211	7	solid	solid	ADJ
fsr-3931	211	8	mean	mean	NOUN
fsr-3931	211	9	return	return	NOUN
fsr-3931	211	10	of	of	ADP
fsr-3931	211	11	10.04	10.04	NUM
fsr-3931	211	12	%	%	NOUN
fsr-3931	211	13	.	.	PUNCT
fsr-3931	212	1	throughout	throughout	ADP
fsr-3931	212	2	the	the	DET
fsr-3931	212	3	paper	paper	NOUN
fsr-3931	212	4	quintile	quintile	NOUN
fsr-3931	212	5	results	result	NOUN
fsr-3931	212	6	may	may	AUX
fsr-3931	212	7	be	be	AUX
fsr-3931	212	8	discussed	discuss	VERB
fsr-3931	212	9	but	but	CCONJ
fsr-3931	212	10	are	be	AUX
fsr-3931	212	11	not	not	PART
fsr-3931	212	12	presented	present	VERB
fsr-3931	212	13	due	due	ADP
fsr-3931	212	14	to	to	ADP
fsr-3931	212	15	space	space	NOUN
fsr-3931	212	16	limitations	limitation	NOUN
fsr-3931	212	17	.	.	PUNCT
fsr-3931	213	1	results	result	NOUN
fsr-3931	213	2	are	be	AUX
fsr-3931	213	3	available	available	ADJ
fsr-3931	213	4	upon	upon	SCONJ
fsr-3931	213	5	request	request	NOUN
fsr-3931	213	6	.	.	PUNCT
fsr-3931	214	1	participation	participation	NOUN
fsr-3931	214	2	rates	rate	NOUN
fsr-3931	214	3	with	with	ADP
fsr-3931	214	4	the	the	DET
fsr-3931	214	5	ptp	ptp	PROPN
fsr-3931	214	6	-	-	PUNCT
fsr-3931	214	7	ae	ae	PROPN
fsr-3931	214	8	case	case	NOUN
fsr-3931	214	9	can	can	AUX
fsr-3931	214	10	increase	increase	VERB
fsr-3931	214	11	substantially	substantially	ADV
fsr-3931	214	12	(	(	PUNCT
fsr-3931	214	13	by	by	ADP
fsr-3931	214	14	10	10	NUM
fsr-3931	214	15	%	%	NOUN
fsr-3931	214	16	)	)	PUNCT
fsr-3931	214	17	to	to	PART
fsr-3931	214	18	generate	generate	VERB
fsr-3931	214	19	an	an	DET
fsr-3931	214	20	expected	expect	VERB
fsr-3931	214	21	return	return	NOUN
fsr-3931	214	22	that	that	PRON
fsr-3931	214	23	is	be	AUX
fsr-3931	214	24	near	near	ADP
fsr-3931	214	25	that	that	PRON
fsr-3931	214	26	of	of	ADP
fsr-3931	214	27	the	the	DET
fsr-3931	214	28	base	base	NOUN
fsr-3931	214	29	case	case	NOUN
fsr-3931	214	30	ptp	ptp	PROPN
fsr-3931	214	31	because	because	SCONJ
fsr-3931	214	32	the	the	DET
fsr-3931	214	33	s&p	s&p	PROPN
fsr-3931	214	34	500	500	NUM
fsr-3931	214	35	index	index	NOUN
fsr-3931	214	36	has	have	AUX
fsr-3931	214	37	historically	historically	ADV
fsr-3931	214	38	moved	move	VERB
fsr-3931	214	39	in	in	ADP
fsr-3931	214	40	a	a	DET
fsr-3931	214	41	positive	positive	ADJ
fsr-3931	214	42	direction	direction	NOUN
fsr-3931	214	43	.	.	PUNCT
fsr-3931	215	1	the	the	DET
fsr-3931	215	2	mean	mean	ADJ
fsr-3931	215	3	return	return	NOUN
fsr-3931	215	4	at	at	ADP
fsr-3931	215	5	3.55	3.55	NUM
fsr-3931	215	6	%	%	NOUN
fsr-3931	215	7	is	be	AUX
fsr-3931	215	8	only	only	ADV
fsr-3931	215	9	8	8	NUM
fsr-3931	215	10	basis	basis	NOUN
fsr-3931	215	11	points	point	NOUN
fsr-3931	215	12	lower	lower	ADV
fsr-3931	215	13	and	and	CCONJ
fsr-3931	215	14	the	the	DET
fsr-3931	215	15	standard	standard	ADJ
fsr-3931	215	16	deviation	deviation	NOUN
fsr-3931	215	17	0.12	0.12	NUM
fsr-3931	215	18	%	%	NOUN
fsr-3931	215	19	less	less	ADJ
fsr-3931	215	20	than	than	ADP
fsr-3931	215	21	the	the	DET
fsr-3931	215	22	base	base	NOUN
fsr-3931	215	23	case	case	NOUN
fsr-3931	215	24	one	one	NUM
fsr-3931	215	25	-	-	PUNCT
fsr-3931	215	26	year	year	NOUN
fsr-3931	215	27	product	product	NOUN
fsr-3931	215	28	.	.	PUNCT
fsr-3931	216	1	overall	overall	ADV
fsr-3931	216	2	,	,	PUNCT
fsr-3931	216	3	the	the	DET
fsr-3931	216	4	risk	risk	NOUN
fsr-3931	216	5	and	and	CCONJ
fsr-3931	216	6	return	return	NOUN
fsr-3931	216	7	figures	figure	NOUN
fsr-3931	216	8	are	be	AUX
fsr-3931	216	9	very	very	ADV
fsr-3931	216	10	similar	similar	ADJ
fsr-3931	216	11	to	to	ADP
fsr-3931	216	12	the	the	DET
fsr-3931	216	13	base	base	NOUN
fsr-3931	216	14	case	case	NOUN
fsr-3931	216	15	with	with	ADP
fsr-3931	216	16	the	the	DET
fsr-3931	216	17	exception	exception	NOUN
fsr-3931	216	18	of	of	ADP
fsr-3931	216	19	a	a	DET
fsr-3931	216	20	much	much	ADV
fsr-3931	216	21	higher	high	ADJ
fsr-3931	216	22	participation	participation	NOUN
fsr-3931	216	23	rate	rate	NOUN
fsr-3931	216	24	that	that	PRON
fsr-3931	216	25	can	can	AUX
fsr-3931	216	26	be	be	AUX
fsr-3931	216	27	quoted	quote	VERB
fsr-3931	216	28	to	to	ADP
fsr-3931	216	29	potential	potential	ADJ
fsr-3931	216	30	customers	customer	NOUN
fsr-3931	216	31	.	.	PUNCT
fsr-3931	217	1	an	an	DET
fsr-3931	217	2	analysis	analysis	NOUN
fsr-3931	217	3	of	of	ADP
fsr-3931	217	4	index	index	NOUN
fsr-3931	217	5	return	return	NOUN
fsr-3931	217	6	quintiles	quintile	NOUN
fsr-3931	217	7	yields	yield	VERB
fsr-3931	217	8	no	no	DET
fsr-3931	217	9	additional	additional	ADJ
fsr-3931	217	10	insight	insight	NOUN
fsr-3931	217	11	.	.	PUNCT
fsr-3931	218	1	not	not	PART
fsr-3931	218	2	surprising	surprising	ADJ
fsr-3931	218	3	,	,	PUNCT
fsr-3931	218	4	the	the	DET
fsr-3931	218	5	ptp	ptp	PROPN
fsr-3931	218	6	-	-	PUNCT
fsr-3931	218	7	lb	lb	ADP
fsr-3931	218	8	mean	mean	ADJ
fsr-3931	218	9	return	return	NOUN
fsr-3931	218	10	and	and	CCONJ
fsr-3931	218	11	standard	standard	ADJ
fsr-3931	218	12	deviation	deviation	NOUN
fsr-3931	218	13	are	be	AUX
fsr-3931	218	14	17	17	NUM
fsr-3931	218	15	and	and	CCONJ
fsr-3931	218	16	14	14	NUM
fsr-3931	218	17	basis	basis	NOUN
fsr-3931	218	18	points	point	NOUN
fsr-3931	218	19	greater	great	ADJ
fsr-3931	218	20	respectively	respectively	ADV
fsr-3931	218	21	for	for	ADP
fsr-3931	218	22	an	an	DET
fsr-3931	218	23	eia	eia	NOUN
fsr-3931	218	24	with	with	ADP
fsr-3931	218	25	a	a	DET
fsr-3931	218	26	monthly	monthly	ADJ
fsr-3931	218	27	look	look	NOUN
fsr-3931	218	28	back	back	ADV
fsr-3931	218	29	and	and	CCONJ
fsr-3931	218	30	identical	identical	ADJ
fsr-3931	218	31	participation	participation	NOUN
fsr-3931	218	32	rate	rate	NOUN
fsr-3931	218	33	.	.	PUNCT
fsr-3931	219	1	an	an	DET
fsr-3931	219	2	analysis	analysis	NOUN
fsr-3931	219	3	of	of	ADP
fsr-3931	219	4	index	index	NOUN
fsr-3931	219	5	return	return	NOUN
fsr-3931	219	6	quintiles	quintile	NOUN
fsr-3931	219	7	also	also	ADV
fsr-3931	219	8	yields	yield	VERB
fsr-3931	219	9	no	no	DET
fsr-3931	219	10	additional	additional	ADJ
fsr-3931	219	11	insight	insight	NOUN
fsr-3931	219	12	.	.	PUNCT
fsr-3931	220	1	the	the	DET
fsr-3931	220	2	issue	issue	NOUN
fsr-3931	220	3	at	at	ADP
fsr-3931	220	4	hand	hand	NOUN
fsr-3931	220	5	is	be	AUX
fsr-3931	220	6	determining	determine	VERB
fsr-3931	220	7	if	if	SCONJ
fsr-3931	220	8	a	a	DET
fsr-3931	220	9	short	short	ADJ
fsr-3931	220	10	-	-	PUNCT
fsr-3931	220	11	term	term	NOUN
fsr-3931	220	12	eia	eia	PROPN
fsr-3931	220	13	contract	contract	NOUN
fsr-3931	220	14	is	be	AUX
fsr-3931	220	15	appropriate	appropriate	ADJ
fsr-3931	220	16	for	for	ADP
fsr-3931	220	17	a	a	DET
fsr-3931	220	18	client	client	NOUN
fsr-3931	220	19	to	to	ADP
fsr-3931	220	20	“	"	PUNCT
fsr-3931	220	21	gamble	gamble	VERB
fsr-3931	220	22	”	"	PUNCT
fsr-3931	220	23	that	that	PRON
fsr-3931	220	24	the	the	DET
fsr-3931	220	25	index	index	NOUN
fsr-3931	220	26	is	be	AUX
fsr-3931	220	27	going	go	VERB
fsr-3931	220	28	to	to	PART
fsr-3931	220	29	rise	rise	VERB
fsr-3931	220	30	in	in	ADP
fsr-3931	220	31	an	an	DET
fsr-3931	220	32	efficient	efficient	ADJ
fsr-3931	220	33	market	market	NOUN
fsr-3931	220	34	by	by	ADP
fsr-3931	220	35	purchasing	purchase	VERB
fsr-3931	220	36	a	a	DET
fsr-3931	220	37	one	one	NUM
fsr-3931	220	38	-	-	PUNCT
fsr-3931	220	39	year	year	NOUN
fsr-3931	220	40	eia	eia	NOUN
fsr-3931	220	41	.	.	PUNCT
fsr-3931	221	1	in	in	ADP
fsr-3931	221	2	most	most	ADJ
fsr-3931	221	3	scenarios	scenario	NOUN
fsr-3931	221	4	it	it	PRON
fsr-3931	221	5	is	be	AUX
fsr-3931	221	6	unlikely	unlikely	ADJ
fsr-3931	221	7	unless	unless	SCONJ
fsr-3931	221	8	the	the	DET
fsr-3931	221	9	client	client	NOUN
fsr-3931	221	10	is	be	AUX
fsr-3931	221	11	exchanging	exchange	VERB
fsr-3931	221	12	one	one	NUM
fsr-3931	221	13	form	form	NOUN
fsr-3931	221	14	of	of	ADP
fsr-3931	221	15	annuity	annuity	NOUN
fsr-3931	221	16	contract	contract	NOUN
fsr-3931	221	17	for	for	ADP
fsr-3931	221	18	another	another	PRON
fsr-3931	221	19	(	(	PUNCT
fsr-3931	221	20	to	to	PART
fsr-3931	221	21	postpone	postpone	VERB
fsr-3931	221	22	taxes	taxis	NOUN
fsr-3931	221	23	)	)	PUNCT
fsr-3931	221	24	and	and	CCONJ
fsr-3931	221	25	prefers	prefer	VERB
fsr-3931	221	26	to	to	PART
fsr-3931	221	27	be	be	AUX
fsr-3931	221	28	in	in	ADP
fsr-3931	221	29	the	the	DET
fsr-3931	221	30	equities	equity	NOUN
fsr-3931	221	31	market	market	NOUN
fsr-3931	221	32	for	for	ADP
fsr-3931	221	33	the	the	DET
fsr-3931	221	34	near	near	ADJ
fsr-3931	221	35	term	term	NOUN
fsr-3931	221	36	.	.	PUNCT
fsr-3931	222	1	5.2	5.2	NUM
fsr-3931	222	2	five	five	NUM
fsr-3931	222	3	-	-	PUNCT
fsr-3931	222	4	year	year	NOUN
fsr-3931	222	5	eia	eia	NOUN
fsr-3931	222	6	outcomes	outcome	NOUN
fsr-3931	222	7	the	the	DET
fsr-3931	222	8	longer	long	ADJ
fsr-3931	222	9	-	-	PUNCT
fsr-3931	222	10	term	term	NOUN
fsr-3931	222	11	data	datum	NOUN
fsr-3931	222	12	provide	provide	VERB
fsr-3931	222	13	a	a	DET
fsr-3931	222	14	much	much	ADV
fsr-3931	222	15	more	more	ADV
fsr-3931	222	16	fertile	fertile	ADJ
fsr-3931	222	17	analysis	analysis	NOUN
fsr-3931	222	18	beyond	beyond	ADP
fsr-3931	222	19	the	the	DET
fsr-3931	222	20	one	one	NUM
fsr-3931	222	21	-	-	PUNCT
fsr-3931	222	22	year	year	NOUN
fsr-3931	222	23	ptp	ptp	PROPN
fsr-3931	222	24	.	.	PUNCT
fsr-3931	223	1	five	five	NUM
fsr-3931	223	2	-	-	PUNCT
fsr-3931	223	3	year	year	NOUN
fsr-3931	223	4	results	result	NOUN
fsr-3931	223	5	are	be	AUX
fsr-3931	223	6	provided	provide	VERB
fsr-3931	223	7	in	in	ADP
fsr-3931	223	8	table	table	NOUN
fsr-3931	223	9	2	2	NUM
fsr-3931	223	10	.	.	PUNCT
fsr-3931	224	1	the	the	DET
fsr-3931	224	2	mean	mean	ADJ
fsr-3931	224	3	total	total	ADJ
fsr-3931	224	4	return	return	NOUN
fsr-3931	224	5	for	for	ADP
fsr-3931	224	6	the	the	DET
fsr-3931	224	7	s&p	s&p	PROPN
fsr-3931	224	8	500	500	NUM
fsr-3931	224	9	index	index	NOUN
fsr-3931	224	10	over	over	ADP
fsr-3931	224	11	the	the	DET
fsr-3931	224	12	set	set	NOUN
fsr-3931	224	13	of	of	ADP
fsr-3931	224	14	five	five	NUM
fsr-3931	224	15	-	-	PUNCT
fsr-3931	224	16	year	year	NOUN
fsr-3931	224	17	periods	period	NOUN
fsr-3931	224	18	is	be	AUX
fsr-3931	224	19	91.1	91.1	NUM
fsr-3931	224	20	%	%	NOUN
fsr-3931	225	1	[	[	X
fsr-3931	225	2	range	range	NOUN
fsr-3931	225	3	from	from	ADP
fsr-3931	225	4	–	–	PUNCT
fsr-3931	225	5	59	59	NUM
fsr-3931	225	6	%	%	NOUN
fsr-3931	225	7	to	to	ADP
fsr-3931	225	8	784	784	NUM
fsr-3931	225	9	%	%	NOUN
fsr-3931	225	10	]	]	PUNCT
fsr-3931	225	11	.	.	PUNCT
fsr-3931	226	1	in	in	ADP
fsr-3931	226	2	comparison	comparison	NOUN
fsr-3931	226	3	,	,	PUNCT
fsr-3931	226	4	the	the	DET
fsr-3931	226	5	mean	mean	ADJ
fsr-3931	226	6	eia	eia	NOUN
fsr-3931	226	7	return	return	NOUN
fsr-3931	226	8	is	be	AUX
fsr-3931	226	9	34.7	34.7	NUM
fsr-3931	226	10	%	%	NOUN
fsr-3931	227	1	[	[	X
fsr-3931	227	2	range	range	NOUN
fsr-3931	227	3	from	from	ADP
fsr-3931	227	4	15.9	15.9	NUM
fsr-3931	227	5	%	%	NOUN
fsr-3931	227	6	to	to	ADP
fsr-3931	227	7	311.5	311.5	NUM
fsr-3931	227	8	%	%	NOUN
fsr-3931	227	9	]	]	PUNCT
fsr-3931	227	10	or	or	CCONJ
fsr-3931	227	11	slightly	slightly	ADV
fsr-3931	227	12	more	more	ADJ
fsr-3931	227	13	than	than	ADP
fsr-3931	227	14	one	one	NUM
fsr-3931	227	15	-	-	PUNCT
fsr-3931	227	16	third	third	NOUN
fsr-3931	227	17	that	that	PRON
fsr-3931	227	18	of	of	ADP
fsr-3931	227	19	a	a	DET
fsr-3931	227	20	direct	direct	ADJ
fsr-3931	227	21	investment	investment	NOUN
fsr-3931	227	22	.	.	PUNCT
fsr-3931	228	1	the	the	DET
fsr-3931	228	2	owner	owner	NOUN
fsr-3931	228	3	of	of	ADP
fsr-3931	228	4	the	the	DET
fsr-3931	228	5	base	base	NOUN
fsr-3931	228	6	case	case	NOUN
fsr-3931	228	7	five	five	NUM
fsr-3931	228	8	-	-	PUNCT
fsr-3931	228	9	year	year	NOUN
fsr-3931	228	10	eia	eia	NOUN
fsr-3931	228	11	should	should	AUX
fsr-3931	228	12	expect	expect	VERB
fsr-3931	228	13	that	that	SCONJ
fsr-3931	228	14	nearly	nearly	ADV
fsr-3931	228	15	45	45	NUM
fsr-3931	228	16	%	%	NOUN
fsr-3931	228	17	of	of	ADP
fsr-3931	228	18	the	the	DET
fsr-3931	228	19	time	time	NOUN
fsr-3931	228	20	the	the	DET
fsr-3931	228	21	client	client	NOUN
fsr-3931	228	22	will	will	AUX
fsr-3931	228	23	earn	earn	VERB
fsr-3931	228	24	only	only	ADV
fsr-3931	228	25	the	the	DET
fsr-3931	228	26	minimum	minimum	ADJ
fsr-3931	228	27	return	return	NOUN
fsr-3931	228	28	guarantee	guarantee	NOUN
fsr-3931	228	29	of	of	ADP
fsr-3931	228	30	15.9	15.9	NUM
fsr-3931	228	31	%	%	NOUN
fsr-3931	228	32	.	.	PUNCT
fsr-3931	229	1	the	the	DET
fsr-3931	229	2	full	full	ADJ
fsr-3931	229	3	data	datum	NOUN
fsr-3931	229	4	set	set	VERB
fsr-3931	229	5	is	be	AUX
fsr-3931	229	6	again	again	ADV
fsr-3931	229	7	segregated	segregate	VERB
fsr-3931	229	8	into	into	ADP
fsr-3931	229	9	quintiles	quintile	NOUN
fsr-3931	229	10	to	to	PART
fsr-3931	229	11	examine	examine	VERB
fsr-3931	229	12	return	return	NOUN
fsr-3931	229	13	and	and	CCONJ
fsr-3931	229	14	risk	risk	NOUN
fsr-3931	229	15	more	more	ADV
fsr-3931	229	16	carefully	carefully	ADV
fsr-3931	229	17	.	.	PUNCT
fsr-3931	230	1	the	the	DET
fsr-3931	230	2	results	result	NOUN
fsr-3931	230	3	are	be	AUX
fsr-3931	230	4	as	as	ADP
fsr-3931	230	5	expected	expect	VERB
fsr-3931	230	6	with	with	ADP
fsr-3931	230	7	the	the	DET
fsr-3931	230	8	bottom	bottom	ADJ
fsr-3931	230	9	quintile	quintile	NOUN
fsr-3931	230	10	receiving	receive	VERB
fsr-3931	230	11	the	the	DET
fsr-3931	230	12	total	total	ADJ
fsr-3931	230	13	guarantee	guarantee	NOUN
fsr-3931	230	14	floor	floor	NOUN
fsr-3931	230	15	return	return	NOUN
fsr-3931	230	16	of	of	ADP
fsr-3931	230	17	15.9	15.9	NUM
fsr-3931	230	18	%	%	NOUN
fsr-3931	230	19	.	.	PUNCT
fsr-3931	231	1	the	the	DET
fsr-3931	231	2	middle	middle	ADJ
fsr-3931	231	3	quintile	quintile	NOUN
fsr-3931	231	4	performs	perform	VERB
fsr-3931	231	5	below	below	ADP
fsr-3931	231	6	the	the	DET
fsr-3931	231	7	mean	mean	ADJ
fsr-3931	231	8	response	response	NOUN
fsr-3931	231	9	for	for	ADP
fsr-3931	231	10	the	the	DET
fsr-3931	231	11	full	full	ADJ
fsr-3931	231	12	data	datum	NOUN
fsr-3931	231	13	set	set	VERB
fsr-3931	231	14	since	since	SCONJ
fsr-3931	231	15	the	the	DET
fsr-3931	231	16	return	return	NOUN
fsr-3931	231	17	distribution	distribution	NOUN
fsr-3931	231	18	is	be	AUX
fsr-3931	231	19	not	not	PART
fsr-3931	231	20	truncated	truncate	VERB
fsr-3931	231	21	to	to	ADP
fsr-3931	231	22	the	the	DET
fsr-3931	231	23	right	right	NOUN
fsr-3931	231	24	.	.	PUNCT
fsr-3931	232	1	the	the	DET
fsr-3931	232	2	mean	mean	ADJ
fsr-3931	232	3	rates	rate	NOUN
fsr-3931	232	4	for	for	ADP
fsr-3931	232	5	the	the	DET
fsr-3931	232	6	median	median	ADJ
fsr-3931	232	7	336	336	NUM
fsr-3931	232	8	g.a	g.a	PROPN
fsr-3931	232	9	.	.	PUNCT
fsr-3931	232	10	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	232	11	/	/	SYM
fsr-3931	232	12	financial	financial	ADJ
fsr-3931	232	13	services	service	NOUN
fsr-3931	232	14	review	review	VERB
fsr-3931	232	15	9	9	NUM
fsr-3931	232	16	(	(	PUNCT
fsr-3931	232	17	2000	2000	NUM
fsr-3931	232	18	)	)	PUNCT
fsr-3931	232	19	327–342	327–342	NUM
fsr-3931	232	20	and	and	CCONJ
fsr-3931	232	21	top	top	ADJ
fsr-3931	232	22	quintiles	quintile	NOUN
fsr-3931	232	23	imply	imply	VERB
fsr-3931	232	24	annualized	annualize	VERB
fsr-3931	232	25	returns	return	NOUN
fsr-3931	232	26	of	of	ADP
fsr-3931	232	27	5.08	5.08	NUM
fsr-3931	232	28	%	%	NOUN
fsr-3931	232	29	and	and	CCONJ
fsr-3931	232	30	12.8	12.8	NUM
fsr-3931	232	31	%	%	NOUN
fsr-3931	232	32	respectively	respectively	ADV
fsr-3931	232	33	over	over	ADP
fsr-3931	232	34	the	the	DET
fsr-3931	232	35	five	five	NUM
fsr-3931	232	36	-	-	PUNCT
fsr-3931	232	37	year	year	NOUN
fsr-3931	232	38	period	period	NOUN
fsr-3931	232	39	.	.	PUNCT
fsr-3931	233	1	these	these	DET
fsr-3931	233	2	results	result	NOUN
fsr-3931	233	3	are	be	AUX
fsr-3931	233	4	again	again	ADV
fsr-3931	233	5	somewhat	somewhat	ADV
fsr-3931	233	6	troubling	troubling	ADJ
fsr-3931	233	7	as	as	SCONJ
fsr-3931	233	8	consumers	consumer	NOUN
fsr-3931	233	9	truly	truly	ADV
fsr-3931	233	10	benefit	benefit	VERB
fsr-3931	233	11	only	only	ADV
fsr-3931	233	12	when	when	SCONJ
fsr-3931	233	13	they	they	PRON
fsr-3931	233	14	can	can	AUX
fsr-3931	233	15	correctly	correctly	ADV
fsr-3931	233	16	anticipate	anticipate	VERB
fsr-3931	233	17	those	those	DET
fsr-3931	233	18	economic	economic	ADJ
fsr-3931	233	19	periods	period	NOUN
fsr-3931	233	20	in	in	ADP
fsr-3931	233	21	which	which	PRON
fsr-3931	233	22	the	the	DET
fsr-3931	233	23	index	index	NOUN
fsr-3931	233	24	returns	return	NOUN
fsr-3931	233	25	are	be	AUX
fsr-3931	233	26	above	above	ADP
fsr-3931	233	27	the	the	DET
fsr-3931	233	28	norm	norm	NOUN
fsr-3931	233	29	.	.	PUNCT
fsr-3931	234	1	again	again	ADV
fsr-3931	234	2	,	,	PUNCT
fsr-3931	234	3	efficient	efficient	ADJ
fsr-3931	234	4	markets	market	NOUN
fsr-3931	234	5	preclude	preclude	VERB
fsr-3931	234	6	this	this	PRON
fsr-3931	234	7	from	from	ADP
fsr-3931	234	8	occurring	occur	VERB
fsr-3931	234	9	.	.	PUNCT
fsr-3931	235	1	a	a	DET
fsr-3931	235	2	consumer	consumer	NOUN
fsr-3931	235	3	that	that	PRON
fsr-3931	235	4	has	have	VERB
fsr-3931	235	5	the	the	DET
fsr-3931	235	6	ability	ability	NOUN
fsr-3931	235	7	to	to	PART
fsr-3931	235	8	properly	properly	ADV
fsr-3931	235	9	“	"	PUNCT
fsr-3931	235	10	time	time	NOUN
fsr-3931	235	11	the	the	DET
fsr-3931	235	12	market	market	NOUN
fsr-3931	235	13	”	"	PUNCT
fsr-3931	235	14	would	would	AUX
fsr-3931	235	15	be	be	AUX
fsr-3931	235	16	better	well	ADV
fsr-3931	235	17	served	serve	VERB
fsr-3931	235	18	to	to	PART
fsr-3931	235	19	make	make	VERB
fsr-3931	235	20	a	a	DET
fsr-3931	235	21	direct	direct	ADJ
fsr-3931	235	22	investment	investment	NOUN
fsr-3931	235	23	since	since	SCONJ
fsr-3931	235	24	it	it	PRON
fsr-3931	235	25	is	be	AUX
fsr-3931	235	26	more	more	ADV
fsr-3931	235	27	profitable	profitable	ADJ
fsr-3931	235	28	.	.	PUNCT
fsr-3931	236	1	thus	thus	ADV
fsr-3931	236	2	,	,	PUNCT
fsr-3931	236	3	an	an	DET
fsr-3931	236	4	expected	expect	VERB
fsr-3931	236	5	return	return	NOUN
fsr-3931	236	6	of	of	ADP
fsr-3931	236	7	6.14	6.14	NUM
fsr-3931	236	8	%	%	NOUN
fsr-3931	236	9	over	over	ADP
fsr-3931	236	10	a	a	DET
fsr-3931	236	11	five	five	NUM
fsr-3931	236	12	-	-	PUNCT
fsr-3931	236	13	year	year	NOUN
fsr-3931	236	14	period	period	NOUN
fsr-3931	236	15	should	should	AUX
fsr-3931	236	16	not	not	PART
fsr-3931	236	17	generate	generate	VERB
fsr-3931	236	18	significant	significant	ADJ
fsr-3931	236	19	excitement	excitement	NOUN
fsr-3931	236	20	when	when	SCONJ
fsr-3931	236	21	risk	risk	NOUN
fsr-3931	236	22	-	-	PUNCT
fsr-3931	236	23	free	free	ADJ
fsr-3931	236	24	3	3	NUM
fsr-3931	236	25	-	-	PUNCT
fsr-3931	236	26	month	month	NOUN
fsr-3931	236	27	treasury	treasury	NOUN
fsr-3931	236	28	bills	bill	NOUN
fsr-3931	236	29	historically	historically	ADV
fsr-3931	236	30	earn	earn	VERB
fsr-3931	236	31	an	an	DET
fsr-3931	236	32	annualized	annualize	VERB
fsr-3931	236	33	rate	rate	NOUN
fsr-3931	236	34	of	of	ADP
fsr-3931	236	35	3.8	3.8	NUM
fsr-3931	236	36	%	%	NOUN
fsr-3931	236	37	and	and	CCONJ
fsr-3931	236	38	a	a	DET
fsr-3931	236	39	comparable	comparable	ADJ
fsr-3931	236	40	s&p	s&p	PROPN
fsr-3931	236	41	500	500	NUM
fsr-3931	236	42	investment	investment	NOUN
fsr-3931	236	43	expects	expect	VERB
fsr-3931	236	44	to	to	PART
fsr-3931	236	45	earn	earn	VERB
fsr-3931	236	46	an	an	DET
fsr-3931	236	47	annualized	annualize	VERB
fsr-3931	236	48	total	total	ADJ
fsr-3931	236	49	return	return	NOUN
fsr-3931	236	50	of	of	ADP
fsr-3931	236	51	13.8	13.8	NUM
fsr-3931	236	52	%	%	NOUN
fsr-3931	236	53	.	.	PUNCT
fsr-3931	237	1	an	an	DET
fsr-3931	237	2	identical	identical	ADJ
fsr-3931	237	3	ptp	ptp	PROPN
fsr-3931	237	4	contract	contract	NOUN
fsr-3931	237	5	with	with	ADP
fsr-3931	237	6	a	a	DET
fsr-3931	237	7	participation	participation	NOUN
fsr-3931	237	8	rate	rate	NOUN
fsr-3931	237	9	that	that	PRON
fsr-3931	237	10	is	be	AUX
fsr-3931	237	11	10	10	NUM
fsr-3931	237	12	%	%	NOUN
fsr-3931	237	13	higher	high	ADJ
fsr-3931	237	14	generates	generate	VERB
fsr-3931	237	15	an	an	DET
fsr-3931	237	16	expected	expect	VERB
fsr-3931	237	17	mean	mean	ADJ
fsr-3931	237	18	return	return	NOUN
fsr-3931	237	19	of	of	ADP
fsr-3931	237	20	40.3	40.3	NUM
fsr-3931	237	21	%	%	NOUN
fsr-3931	237	22	(	(	PUNCT
fsr-3931	237	23	annualized	annualize	VERB
fsr-3931	237	24	rate	rate	NOUN
fsr-3931	237	25	of	of	ADP
fsr-3931	237	26	7.01	7.01	NUM
fsr-3931	237	27	%	%	NOUN
fsr-3931	237	28	)	)	PUNCT
fsr-3931	237	29	.	.	PUNCT
fsr-3931	238	1	for	for	ADP
fsr-3931	238	2	the	the	DET
fsr-3931	238	3	90	90	NUM
fsr-3931	238	4	%	%	NOUN
fsr-3931	238	5	principal	principal	NOUN
fsr-3931	238	6	guarantee	guarantee	VERB
fsr-3931	238	7	alternative	alternative	ADJ
fsr-3931	238	8	the	the	DET
fsr-3931	238	9	participation	participation	NOUN
fsr-3931	238	10	rate	rate	NOUN
fsr-3931	238	11	can	can	AUX
fsr-3931	238	12	be	be	AUX
fsr-3931	238	13	increased	increase	VERB
fsr-3931	238	14	to	to	ADP
fsr-3931	238	15	65	65	NUM
fsr-3931	238	16	%	%	NOUN
fsr-3931	238	17	(	(	PUNCT
fsr-3931	238	18	15	15	NUM
fsr-3931	238	19	%	%	NOUN
fsr-3931	238	20	greater	great	ADJ
fsr-3931	238	21	than	than	ADP
fsr-3931	238	22	the	the	DET
fsr-3931	238	23	base	base	NOUN
fsr-3931	238	24	case	case	NOUN
fsr-3931	238	25	)	)	PUNCT
fsr-3931	238	26	to	to	PART
fsr-3931	238	27	provide	provide	VERB
fsr-3931	238	28	a	a	DET
fsr-3931	238	29	similar	similar	ADJ
fsr-3931	238	30	mean	mean	NOUN
fsr-3931	238	31	return	return	NOUN
fsr-3931	238	32	when	when	SCONJ
fsr-3931	238	33	compared	compare	VERB
fsr-3931	238	34	to	to	ADP
fsr-3931	238	35	the	the	DET
fsr-3931	238	36	base	base	NOUN
fsr-3931	238	37	case	case	NOUN
fsr-3931	238	38	.	.	PUNCT
fsr-3931	239	1	this	this	DET
fsr-3931	239	2	alternative	alternative	NOUN
fsr-3931	239	3	is	be	AUX
fsr-3931	239	4	also	also	ADV
fsr-3931	239	5	associated	associate	VERB
fsr-3931	239	6	with	with	ADP
fsr-3931	239	7	an	an	DET
fsr-3931	239	8	increase	increase	NOUN
fsr-3931	239	9	in	in	ADP
fsr-3931	239	10	risk	risk	NOUN
fsr-3931	239	11	as	as	SCONJ
fsr-3931	239	12	measured	measure	VERB
fsr-3931	239	13	by	by	ADP
fsr-3931	239	14	standard	standard	ADJ
fsr-3931	239	15	deviation	deviation	NOUN
fsr-3931	239	16	,	,	PUNCT
fsr-3931	239	17	return	return	VERB
fsr-3931	239	18	range	range	NOUN
fsr-3931	239	19	,	,	PUNCT
fsr-3931	239	20	and	and	CCONJ
fsr-3931	239	21	proportion	proportion	NOUN
fsr-3931	239	22	of	of	ADP
fsr-3931	239	23	the	the	DET
fsr-3931	239	24	time	time	NOUN
fsr-3931	239	25	receiving	receive	VERB
fsr-3931	239	26	the	the	DET
fsr-3931	239	27	minimum	minimum	ADJ
fsr-3931	239	28	return	return	NOUN
fsr-3931	239	29	.	.	PUNCT
fsr-3931	240	1	as	as	SCONJ
fsr-3931	240	2	one	one	PRON
fsr-3931	240	3	might	might	AUX
fsr-3931	240	4	expect	expect	VERB
fsr-3931	240	5	,	,	PUNCT
fsr-3931	240	6	the	the	DET
fsr-3931	240	7	participation	participation	NOUN
fsr-3931	240	8	rate	rate	NOUN
fsr-3931	240	9	must	must	AUX
fsr-3931	240	10	increase	increase	VERB
fsr-3931	240	11	with	with	ADP
fsr-3931	240	12	the	the	DET
fsr-3931	240	13	ptp	ptp	PROPN
fsr-3931	240	14	-	-	PUNCT
fsr-3931	240	15	ae	ae	PROPN
fsr-3931	240	16	interest	interest	NOUN
fsr-3931	240	17	crediting	crediting	NOUN
fsr-3931	240	18	technique	technique	NOUN
fsr-3931	240	19	to	to	PART
fsr-3931	240	20	compensate	compensate	VERB
fsr-3931	240	21	for	for	ADP
fsr-3931	240	22	an	an	DET
fsr-3931	240	23	average	average	ADJ
fsr-3931	240	24	closing	closing	NOUN
fsr-3931	240	25	value	value	NOUN
fsr-3931	240	26	that	that	PRON
fsr-3931	240	27	,	,	PUNCT
fsr-3931	240	28	more	more	ADV
fsr-3931	240	29	often	often	ADV
fsr-3931	240	30	than	than	ADP
fsr-3931	240	31	not	not	PART
fsr-3931	240	32	,	,	PUNCT
fsr-3931	240	33	is	be	AUX
fsr-3931	240	34	lower	low	ADJ
fsr-3931	240	35	than	than	ADP
fsr-3931	240	36	the	the	DET
fsr-3931	240	37	actual	actual	ADJ
fsr-3931	240	38	closing	closing	NOUN
fsr-3931	240	39	index	index	NOUN
fsr-3931	240	40	value	value	NOUN
fsr-3931	240	41	.	.	PUNCT
fsr-3931	241	1	an	an	DET
fsr-3931	241	2	increase	increase	NOUN
fsr-3931	241	3	from	from	ADP
fsr-3931	241	4	a	a	DET
fsr-3931	241	5	50	50	NUM
fsr-3931	241	6	%	%	NOUN
fsr-3931	241	7	to	to	ADP
fsr-3931	241	8	a	a	DET
fsr-3931	241	9	55	55	NUM
fsr-3931	241	10	%	%	NOUN
fsr-3931	241	11	participation	participation	NOUN
fsr-3931	241	12	rate	rate	NOUN
fsr-3931	241	13	table	table	NOUN
fsr-3931	241	14	2	2	NUM
fsr-3931	241	15	equity	equity	NOUN
fsr-3931	241	16	index	index	NOUN
fsr-3931	241	17	annuity	annuity	NOUN
fsr-3931	241	18	risk	risk	NOUN
fsr-3931	241	19	-	-	PUNCT
fsr-3931	241	20	return	return	NOUN
fsr-3931	241	21	results	result	NOUN
fsr-3931	241	22	for	for	ADP
fsr-3931	241	23	five	five	NUM
fsr-3931	241	24	-	-	PUNCT
fsr-3931	241	25	year	year	NOUN
fsr-3931	241	26	product	product	NOUN
fsr-3931	241	27	product	product	NOUN
fsr-3931	241	28	type	type	NOUN
fsr-3931	241	29	principal	principal	ADJ
fsr-3931	241	30	guarantee	guarantee	NOUN
fsr-3931	241	31	(	(	PUNCT
fsr-3931	241	32	guarantee	guarantee	NOUN
fsr-3931	241	33	rate	rate	NOUN
fsr-3931	241	34	)	)	PUNCT
fsr-3931	241	35	participation	participation	NOUN
fsr-3931	241	36	rate	rate	NOUN
fsr-3931	241	37	cap	cap	NOUN
fsr-3931	241	38	on	on	ADP
fsr-3931	241	39	credited	credit	VERB
fsr-3931	241	40	return	return	NOUN
fsr-3931	241	41	mean	mean	NOUN
fsr-3931	241	42	return	return	NOUN
fsr-3931	241	43	(	(	PUNCT
fsr-3931	241	44	min	min	NOUN
fsr-3931	241	45	,	,	PUNCT
fsr-3931	241	46	max	max	PROPN
fsr-3931	241	47	)	)	PUNCT
fsr-3931	241	48	standard	standard	ADJ
fsr-3931	241	49	deviation	deviation	NOUN
fsr-3931	241	50	(	(	PUNCT
fsr-3931	241	51	%	%	NOUN
fsr-3931	241	52	at	at	ADP
fsr-3931	241	53	min	min	PROPN
fsr-3931	241	54	,	,	PUNCT
fsr-3931	241	55	%	%	NOUN
fsr-3931	241	56	at	at	ADP
fsr-3931	241	57	max	max	PROPN
fsr-3931	241	58	)	)	PUNCT
fsr-3931	241	59	s&p	s&p	PROPN
fsr-3931	241	60	500	500	NUM
fsr-3931	241	61	total	total	NOUN
fsr-3931	241	62	return	return	NOUN
fsr-3931	241	63	(	(	PUNCT
fsr-3931	241	64	min	min	NOUN
fsr-3931	241	65	,	,	PUNCT
fsr-3931	241	66	max	max	PROPN
fsr-3931	241	67	)	)	PUNCT
fsr-3931	241	68	simple	simple	ADJ
fsr-3931	241	69	point	point	NOUN
fsr-3931	241	70	-	-	PUNCT
fsr-3931	241	71	topoint	topoint	NOUN
fsr-3931	241	72	100	100	NUM
fsr-3931	241	73	%	%	NOUN
fsr-3931	241	74	50	50	NUM
fsr-3931	241	75	%	%	NOUN
fsr-3931	241	76	n	n	CCONJ
fsr-3931	241	77	/	/	SYM
fsr-3931	241	78	a	a	DET
fsr-3931	241	79	34.7	34.7	NUM
fsr-3931	241	80	%	%	NOUN
fsr-3931	241	81	30.0	30.0	NUM
fsr-3931	241	82	%	%	NOUN
fsr-3931	241	83	91.1	91.1	NUM
fsr-3931	241	84	%	%	NOUN
fsr-3931	241	85	(	(	PUNCT
fsr-3931	241	86	base	base	NOUN
fsr-3931	241	87	case	case	NOUN
fsr-3931	241	88	)	)	PUNCT
fsr-3931	241	89	(	(	PUNCT
fsr-3931	241	90	3	3	NUM
fsr-3931	241	91	%	%	NOUN
fsr-3931	241	92	)	)	PUNCT
fsr-3931	241	93	(	(	PUNCT
fsr-3931	241	94	15.9	15.9	NUM
fsr-3931	241	95	%	%	NOUN
fsr-3931	241	96	,	,	PUNCT
fsr-3931	241	97	311.5	311.5	NUM
fsr-3931	241	98	%	%	NOUN
fsr-3931	241	99	)	)	PUNCT
fsr-3931	241	100	(	(	PUNCT
fsr-3931	241	101	44.7	44.7	NUM
fsr-3931	241	102	%	%	NOUN
fsr-3931	241	103	,	,	PUNCT
fsr-3931	241	104	n	n	CCONJ
fsr-3931	241	105	/	/	SYM
fsr-3931	241	106	a	a	NOUN
fsr-3931	241	107	)	)	PUNCT
fsr-3931	241	108	(	(	PUNCT
fsr-3931	241	109	�	�	NOUN
fsr-3931	241	110	59.0	59.0	NUM
fsr-3931	241	111	%	%	NOUN
fsr-3931	241	112	,	,	PUNCT
fsr-3931	241	113	784.2	784.2	NUM
fsr-3931	241	114	%	%	NOUN
fsr-3931	241	115	)	)	PUNCT
fsr-3931	241	116	point	point	NOUN
fsr-3931	241	117	-	-	PUNCT
fsr-3931	241	118	to	to	ADP
fsr-3931	241	119	-	-	PUNCT
fsr-3931	241	120	point	point	NOUN
fsr-3931	241	121	100	100	NUM
fsr-3931	241	122	%	%	NOUN
fsr-3931	241	123	60	60	NUM
fsr-3931	241	124	%	%	NOUN
fsr-3931	241	125	n	n	CCONJ
fsr-3931	241	126	/	/	SYM
fsr-3931	241	127	a	a	DET
fsr-3931	241	128	40.3	40.3	NUM
fsr-3931	241	129	%	%	NOUN
fsr-3931	241	130	36.9	36.9	NUM
fsr-3931	241	131	%	%	NOUN
fsr-3931	241	132	91.1	91.1	NUM
fsr-3931	241	133	%	%	NOUN
fsr-3931	241	134	(	(	PUNCT
fsr-3931	241	135	simple	simple	NOUN
fsr-3931	241	136	)	)	PUNCT
fsr-3931	241	137	(	(	PUNCT
fsr-3931	241	138	3	3	NUM
fsr-3931	241	139	%	%	NOUN
fsr-3931	241	140	)	)	PUNCT
fsr-3931	241	141	(	(	PUNCT
fsr-3931	241	142	15.9	15.9	NUM
fsr-3931	241	143	%	%	NOUN
fsr-3931	241	144	,	,	PUNCT
fsr-3931	241	145	373.8	373.8	NUM
fsr-3931	241	146	%	%	NOUN
fsr-3931	241	147	)	)	PUNCT
fsr-3931	241	148	(	(	PUNCT
fsr-3931	241	149	41.5	41.5	NUM
fsr-3931	241	150	%	%	NOUN
fsr-3931	241	151	,	,	PUNCT
fsr-3931	241	152	n	n	CCONJ
fsr-3931	241	153	/	/	SYM
fsr-3931	241	154	a	a	NOUN
fsr-3931	241	155	)	)	PUNCT
fsr-3931	241	156	(	(	PUNCT
fsr-3931	241	157	�	�	NOUN
fsr-3931	241	158	59.0	59.0	NUM
fsr-3931	241	159	%	%	NOUN
fsr-3931	241	160	,	,	PUNCT
fsr-3931	241	161	784.2	784.2	NUM
fsr-3931	241	162	%	%	NOUN
fsr-3931	241	163	)	)	PUNCT
fsr-3931	241	164	point	point	NOUN
fsr-3931	241	165	-	-	PUNCT
fsr-3931	241	166	to	to	ADP
fsr-3931	241	167	-	-	PUNCT
fsr-3931	241	168	point	point	NOUN
fsr-3931	241	169	90	90	NUM
fsr-3931	241	170	%	%	NOUN
fsr-3931	241	171	65	65	NUM
fsr-3931	241	172	%	%	NOUN
fsr-3931	241	173	n	n	CCONJ
fsr-3931	241	174	/	/	SYM
fsr-3931	241	175	a	a	DET
fsr-3931	241	176	39.2	39.2	NUM
fsr-3931	241	177	%	%	NOUN
fsr-3931	241	178	43.2	43.2	NUM
fsr-3931	241	179	%	%	NOUN
fsr-3931	241	180	91.1	91.1	NUM
fsr-3931	241	181	%	%	NOUN
fsr-3931	241	182	(	(	PUNCT
fsr-3931	241	183	simple	simple	NOUN
fsr-3931	241	184	)	)	PUNCT
fsr-3931	241	185	(	(	PUNCT
fsr-3931	241	186	3	3	NUM
fsr-3931	241	187	%	%	NOUN
fsr-3931	241	188	(	(	PUNCT
fsr-3931	241	189	4.3	4.3	NUM
fsr-3931	241	190	%	%	NOUN
fsr-3931	241	191	,	,	PUNCT
fsr-3931	241	192	405	405	NUM
fsr-3931	241	193	%	%	NOUN
fsr-3931	241	194	)	)	PUNCT
fsr-3931	241	195	(	(	PUNCT
fsr-3931	241	196	26.8	26.8	NUM
fsr-3931	241	197	%	%	NOUN
fsr-3931	241	198	,	,	PUNCT
fsr-3931	241	199	n	n	CCONJ
fsr-3931	241	200	/	/	SYM
fsr-3931	241	201	a	a	NOUN
fsr-3931	241	202	)	)	PUNCT
fsr-3931	241	203	(	(	PUNCT
fsr-3931	241	204	�	�	NOUN
fsr-3931	241	205	59.0	59.0	NUM
fsr-3931	241	206	%	%	NOUN
fsr-3931	241	207	,	,	PUNCT
fsr-3931	241	208	784.2	784.2	NUM
fsr-3931	241	209	%	%	NOUN
fsr-3931	241	210	)	)	PUNCT
fsr-3931	241	211	point	point	NOUN
fsr-3931	241	212	-	-	PUNCT
fsr-3931	241	213	to	to	ADP
fsr-3931	241	214	-	-	PUNCT
fsr-3931	241	215	point	point	NOUN
fsr-3931	241	216	100	100	NUM
fsr-3931	241	217	%	%	NOUN
fsr-3931	241	218	55	55	NUM
fsr-3931	241	219	%	%	NOUN
fsr-3931	241	220	n	n	CCONJ
fsr-3931	241	221	/	/	SYM
fsr-3931	241	222	a	a	DET
fsr-3931	241	223	34.6	34.6	NUM
fsr-3931	241	224	%	%	NOUN
fsr-3931	241	225	29.4	29.4	NUM
fsr-3931	241	226	%	%	NOUN
fsr-3931	241	227	91.1	91.1	NUM
fsr-3931	241	228	%	%	NOUN
fsr-3931	241	229	(	(	PUNCT
fsr-3931	241	230	12	12	NUM
fsr-3931	241	231	-	-	PUNCT
fsr-3931	241	232	month	month	NOUN
fsr-3931	241	233	asian	asian	ADJ
fsr-3931	241	234	-	-	PUNCT
fsr-3931	241	235	end	end	NOUN
fsr-3931	241	236	)	)	PUNCT
fsr-3931	241	237	(	(	PUNCT
fsr-3931	241	238	15.9	15.9	NUM
fsr-3931	241	239	%	%	NOUN
fsr-3931	241	240	,	,	PUNCT
fsr-3931	241	241	349.7	349.7	NUM
fsr-3931	241	242	%	%	NOUN
fsr-3931	241	243	)	)	PUNCT
fsr-3931	241	244	(	(	PUNCT
fsr-3931	241	245	43.7	43.7	NUM
fsr-3931	241	246	%	%	NOUN
fsr-3931	241	247	,	,	PUNCT
fsr-3931	241	248	n	n	CCONJ
fsr-3931	241	249	/	/	SYM
fsr-3931	241	250	a	a	NOUN
fsr-3931	241	251	)	)	PUNCT
fsr-3931	241	252	(	(	PUNCT
fsr-3931	241	253	�	�	NOUN
fsr-3931	241	254	59.0	59.0	NUM
fsr-3931	241	255	%	%	NOUN
fsr-3931	241	256	,	,	PUNCT
fsr-3931	241	257	784.2	784.2	NUM
fsr-3931	241	258	%	%	NOUN
fsr-3931	241	259	)	)	PUNCT
fsr-3931	241	260	point	point	NOUN
fsr-3931	241	261	-	-	PUNCT
fsr-3931	241	262	to	to	ADP
fsr-3931	241	263	-	-	PUNCT
fsr-3931	241	264	point	point	NOUN
fsr-3931	241	265	100	100	NUM
fsr-3931	241	266	%	%	NOUN
fsr-3931	241	267	50	50	NUM
fsr-3931	241	268	%	%	NOUN
fsr-3931	241	269	12	12	NUM
fsr-3931	241	270	%	%	NOUN
fsr-3931	241	271	annual	annual	ADJ
fsr-3931	241	272	34.9	34.9	NUM
fsr-3931	241	273	%	%	NOUN
fsr-3931	241	274	11.0	11.0	NUM
fsr-3931	241	275	%	%	NOUN
fsr-3931	241	276	91.1	91.1	NUM
fsr-3931	241	277	%	%	NOUN
fsr-3931	241	278	(	(	PUNCT
fsr-3931	241	279	annual	annual	ADJ
fsr-3931	241	280	ratchet	ratchet	NOUN
fsr-3931	241	281	)	)	PUNCT
fsr-3931	241	282	(	(	PUNCT
fsr-3931	241	283	3	3	NUM
fsr-3931	241	284	%	%	NOUN
fsr-3931	241	285	per	per	ADP
fsr-3931	241	286	year	year	NOUN
fsr-3931	241	287	)	)	PUNCT
fsr-3931	241	288	(	(	PUNCT
fsr-3931	241	289	per	per	ADP
fsr-3931	241	290	year	year	NOUN
fsr-3931	241	291	)	)	PUNCT
fsr-3931	241	292	(	(	PUNCT
fsr-3931	241	293	15.9	15.9	NUM
fsr-3931	241	294	%	%	NOUN
fsr-3931	241	295	,	,	PUNCT
fsr-3931	241	296	76.1	76.1	NUM
fsr-3931	241	297	%	%	NOUN
fsr-3931	241	298	)	)	PUNCT
fsr-3931	241	299	(	(	PUNCT
fsr-3931	241	300	96.3	96.3	NUM
fsr-3931	241	301	%	%	NOUN
fsr-3931	241	302	,	,	PUNCT
fsr-3931	241	303	69.0	69.0	NUM
fsr-3931	241	304	%	%	NOUN
fsr-3931	241	305	)	)	PUNCT
fsr-3931	241	306	*	*	PUNCT
fsr-3931	241	307	(	(	PUNCT
fsr-3931	241	308	�	�	NOUN
fsr-3931	241	309	59.0	59.0	NUM
fsr-3931	241	310	%	%	NOUN
fsr-3931	241	311	,	,	PUNCT
fsr-3931	241	312	784.2	784.2	NUM
fsr-3931	241	313	%	%	NOUN
fsr-3931	241	314	)	)	PUNCT
fsr-3931	241	315	point	point	NOUN
fsr-3931	241	316	-	-	PUNCT
fsr-3931	241	317	to	to	ADP
fsr-3931	241	318	-	-	PUNCT
fsr-3931	241	319	point	point	NOUN
fsr-3931	241	320	100	100	NUM
fsr-3931	241	321	%	%	NOUN
fsr-3931	241	322	45	45	NUM
fsr-3931	241	323	%	%	NOUN
fsr-3931	241	324	n	n	CCONJ
fsr-3931	241	325	/	/	SYM
fsr-3931	241	326	a	a	DET
fsr-3931	241	327	35.5	35.5	NUM
fsr-3931	241	328	%	%	NOUN
fsr-3931	241	329	28.7	28.7	NUM
fsr-3931	241	330	%	%	NOUN
fsr-3931	241	331	91.1	91.1	NUM
fsr-3931	241	332	%	%	NOUN
fsr-3931	241	333	(	(	PUNCT
fsr-3931	241	334	look	look	VERB
fsr-3931	241	335	back	back	ADV
fsr-3931	241	336	)	)	PUNCT
fsr-3931	241	337	(	(	PUNCT
fsr-3931	241	338	3	3	NUM
fsr-3931	241	339	%	%	NOUN
fsr-3931	241	340	)	)	PUNCT
fsr-3931	241	341	(	(	PUNCT
fsr-3931	241	342	15.9	15.9	NUM
fsr-3931	241	343	%	%	NOUN
fsr-3931	241	344	,	,	PUNCT
fsr-3931	241	345	315.6	315.6	NUM
fsr-3931	241	346	%	%	NOUN
fsr-3931	241	347	)	)	PUNCT
fsr-3931	241	348	(	(	PUNCT
fsr-3931	241	349	38.11	38.11	NUM
fsr-3931	241	350	%	%	NOUN
fsr-3931	241	351	,	,	PUNCT
fsr-3931	241	352	n	n	CCONJ
fsr-3931	241	353	/	/	SYM
fsr-3931	241	354	a	a	NOUN
fsr-3931	241	355	)	)	PUNCT
fsr-3931	241	356	(	(	PUNCT
fsr-3931	241	357	–	–	PUNCT
fsr-3931	241	358	59.0	59.0	NUM
fsr-3931	241	359	%	%	NOUN
fsr-3931	241	360	,	,	PUNCT
fsr-3931	241	361	784.2	784.2	NUM
fsr-3931	241	362	%	%	NOUN
fsr-3931	241	363	)	)	PUNCT
fsr-3931	241	364	*	*	PUNCT
fsr-3931	242	1	the	the	DET
fsr-3931	242	2	annual	annual	ADJ
fsr-3931	242	3	ratchet	ratchet	NOUN
fsr-3931	242	4	technique	technique	NOUN
fsr-3931	242	5	allows	allow	VERB
fsr-3931	242	6	each	each	DET
fsr-3931	242	7	year	year	NOUN
fsr-3931	242	8	out	out	ADP
fsr-3931	242	9	of	of	ADP
fsr-3931	242	10	the	the	DET
fsr-3931	242	11	contract	contract	NOUN
fsr-3931	242	12	period	period	NOUN
fsr-3931	242	13	to	to	PART
fsr-3931	242	14	receive	receive	VERB
fsr-3931	242	15	either	either	CCONJ
fsr-3931	242	16	the	the	DET
fsr-3931	242	17	guarantee	guarantee	NOUN
fsr-3931	242	18	rate	rate	NOUN
fsr-3931	242	19	,	,	PUNCT
fsr-3931	242	20	the	the	DET
fsr-3931	242	21	cap	cap	NOUN
fsr-3931	242	22	,	,	PUNCT
fsr-3931	242	23	or	or	CCONJ
fsr-3931	242	24	the	the	DET
fsr-3931	242	25	actual	actual	ADJ
fsr-3931	242	26	return	return	NOUN
fsr-3931	242	27	based	base	VERB
fsr-3931	242	28	on	on	ADP
fsr-3931	242	29	the	the	DET
fsr-3931	242	30	participation	participation	NOUN
fsr-3931	242	31	rate	rate	NOUN
fsr-3931	242	32	.	.	PUNCT
fsr-3931	243	1	out	out	ADP
fsr-3931	243	2	of	of	ADP
fsr-3931	243	3	the	the	DET
fsr-3931	243	4	five	five	NUM
fsr-3931	243	5	years	year	NOUN
fsr-3931	243	6	,	,	PUNCT
fsr-3931	243	7	this	this	PRON
fsr-3931	243	8	refers	refer	VERB
fsr-3931	243	9	to	to	ADP
fsr-3931	243	10	the	the	DET
fsr-3931	243	11	percent	percent	NOUN
fsr-3931	243	12	of	of	ADP
fsr-3931	243	13	observations	observation	NOUN
fsr-3931	243	14	that	that	PRON
fsr-3931	243	15	have	have	VERB
fsr-3931	243	16	at	at	ADV
fsr-3931	243	17	least	least	ADV
fsr-3931	243	18	one	one	NUM
fsr-3931	243	19	period	period	NOUN
fsr-3931	243	20	that	that	PRON
fsr-3931	243	21	the	the	DET
fsr-3931	243	22	minimum	minimum	ADJ
fsr-3931	243	23	or	or	CCONJ
fsr-3931	243	24	maximum	maximum	ADJ
fsr-3931	243	25	levels	level	NOUN
fsr-3931	243	26	impact	impact	VERB
fsr-3931	243	27	the	the	DET
fsr-3931	243	28	overall	overall	ADJ
fsr-3931	243	29	return	return	NOUN
fsr-3931	243	30	of	of	ADP
fsr-3931	243	31	the	the	DET
fsr-3931	243	32	product	product	NOUN
fsr-3931	243	33	.	.	PUNCT
fsr-3931	244	1	quintile	quintile	NOUN
fsr-3931	244	2	results	result	NOUN
fsr-3931	244	3	are	be	AUX
fsr-3931	244	4	available	available	ADJ
fsr-3931	244	5	upon	upon	SCONJ
fsr-3931	244	6	request	request	NOUN
fsr-3931	244	7	.	.	PUNCT
fsr-3931	245	1	337g.a	337g.a	X
fsr-3931	245	2	.	.	PUNCT
fsr-3931	246	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	246	2	/	/	SYM
fsr-3931	246	3	financial	financial	ADJ
fsr-3931	246	4	services	service	NOUN
fsr-3931	246	5	review	review	VERB
fsr-3931	246	6	9	9	NUM
fsr-3931	246	7	(	(	PUNCT
fsr-3931	246	8	2000	2000	NUM
fsr-3931	246	9	)	)	PUNCT
fsr-3931	246	10	327–342	327–342	NUM
fsr-3931	246	11	combined	combine	VERB
fsr-3931	246	12	with	with	ADP
fsr-3931	246	13	the	the	DET
fsr-3931	246	14	asian	asian	ADJ
fsr-3931	246	15	-	-	PUNCT
fsr-3931	246	16	end	end	NOUN
fsr-3931	246	17	method	method	NOUN
fsr-3931	246	18	of	of	ADP
fsr-3931	246	19	interest	interest	NOUN
fsr-3931	246	20	crediting	crediting	NOUN
fsr-3931	246	21	will	will	AUX
fsr-3931	246	22	provide	provide	VERB
fsr-3931	246	23	nearly	nearly	ADV
fsr-3931	246	24	identical	identical	ADJ
fsr-3931	246	25	performance	performance	NOUN
fsr-3931	246	26	results	result	NOUN
fsr-3931	246	27	.	.	PUNCT
fsr-3931	247	1	the	the	DET
fsr-3931	247	2	ptp	ptp	PROPN
fsr-3931	247	3	-	-	PUNCT
fsr-3931	247	4	r	r	NOUN
fsr-3931	247	5	product	product	NOUN
fsr-3931	247	6	return	return	NOUN
fsr-3931	247	7	is	be	AUX
fsr-3931	247	8	also	also	ADV
fsr-3931	247	9	nearly	nearly	ADV
fsr-3931	247	10	identical	identical	ADJ
fsr-3931	247	11	to	to	ADP
fsr-3931	247	12	the	the	DET
fsr-3931	247	13	base	base	NOUN
fsr-3931	247	14	case	case	NOUN
fsr-3931	247	15	but	but	CCONJ
fsr-3931	247	16	investor	investor	NOUN
fsr-3931	247	17	risk	risk	NOUN
fsr-3931	247	18	is	be	AUX
fsr-3931	247	19	significantly	significantly	ADV
fsr-3931	247	20	smaller	small	ADJ
fsr-3931	247	21	.	.	PUNCT
fsr-3931	248	1	the	the	DET
fsr-3931	248	2	ptp	ptp	PROPN
fsr-3931	248	3	-	-	PUNCT
fsr-3931	248	4	r	r	NOUN
fsr-3931	248	5	method	method	NOUN
fsr-3931	248	6	provides	provide	VERB
fsr-3931	248	7	a	a	DET
fsr-3931	248	8	preferred	preferred	ADJ
fsr-3931	248	9	alternative	alternative	NOUN
fsr-3931	248	10	to	to	ADP
fsr-3931	248	11	the	the	DET
fsr-3931	248	12	base	base	NOUN
fsr-3931	248	13	case	case	NOUN
fsr-3931	248	14	for	for	ADP
fsr-3931	248	15	most	most	ADJ
fsr-3931	248	16	risk	risk	NOUN
fsr-3931	248	17	averse	averse	ADJ
fsr-3931	248	18	clients	client	NOUN
fsr-3931	248	19	although	although	SCONJ
fsr-3931	248	20	they	they	PRON
fsr-3931	248	21	give	give	VERB
fsr-3931	248	22	up	up	ADP
fsr-3931	248	23	the	the	DET
fsr-3931	248	24	possibility	possibility	NOUN
fsr-3931	248	25	of	of	ADP
fsr-3931	248	26	the	the	DET
fsr-3931	248	27	“	"	PUNCT
fsr-3931	248	28	homerun	homerun	NOUN
fsr-3931	248	29	”	"	PUNCT
fsr-3931	248	30	as	as	SCONJ
fsr-3931	248	31	the	the	DET
fsr-3931	248	32	maximum	maximum	ADJ
fsr-3931	248	33	expected	expected	ADJ
fsr-3931	248	34	return	return	NOUN
fsr-3931	248	35	falls	fall	VERB
fsr-3931	248	36	from	from	ADP
fsr-3931	248	37	311.5	311.5	NUM
fsr-3931	248	38	%	%	NOUN
fsr-3931	248	39	to	to	ADP
fsr-3931	248	40	76.1	76.1	NUM
fsr-3931	248	41	%	%	NOUN
fsr-3931	248	42	.	.	PUNCT
fsr-3931	249	1	over	over	ADP
fsr-3931	249	2	the	the	DET
fsr-3931	249	3	five	five	NUM
fsr-3931	249	4	-	-	PUNCT
fsr-3931	249	5	year	year	NOUN
fsr-3931	249	6	period	period	NOUN
fsr-3931	249	7	,	,	PUNCT
fsr-3931	249	8	96.3	96.3	NUM
fsr-3931	249	9	%	%	NOUN
fsr-3931	249	10	of	of	ADP
fsr-3931	249	11	observations	observation	NOUN
fsr-3931	249	12	have	have	VERB
fsr-3931	249	13	at	at	ADV
fsr-3931	249	14	least	least	ADJ
fsr-3931	249	15	a	a	DET
fsr-3931	249	16	single	single	ADJ
fsr-3931	249	17	one	one	NUM
fsr-3931	249	18	-	-	PUNCT
fsr-3931	249	19	year	year	NOUN
fsr-3931	249	20	period	period	NOUN
fsr-3931	249	21	that	that	PRON
fsr-3931	249	22	earn	earn	VERB
fsr-3931	249	23	the	the	DET
fsr-3931	249	24	minimum	minimum	ADJ
fsr-3931	249	25	return	return	NOUN
fsr-3931	249	26	and	and	CCONJ
fsr-3931	249	27	69	69	NUM
fsr-3931	249	28	%	%	NOUN
fsr-3931	249	29	of	of	ADP
fsr-3931	249	30	observations	observation	NOUN
fsr-3931	249	31	have	have	VERB
fsr-3931	249	32	at	at	ADV
fsr-3931	249	33	least	least	ADJ
fsr-3931	249	34	a	a	DET
fsr-3931	249	35	single	single	ADJ
fsr-3931	249	36	year	year	NOUN
fsr-3931	249	37	that	that	PRON
fsr-3931	249	38	is	be	AUX
fsr-3931	249	39	restricted	restrict	VERB
fsr-3931	249	40	by	by	ADP
fsr-3931	249	41	the	the	DET
fsr-3931	249	42	contract	contract	NOUN
fsr-3931	249	43	cap	cap	NOUN
fsr-3931	249	44	.	.	PUNCT
fsr-3931	250	1	the	the	DET
fsr-3931	250	2	results	result	NOUN
fsr-3931	250	3	of	of	ADP
fsr-3931	250	4	the	the	DET
fsr-3931	250	5	ptp	ptp	PROPN
fsr-3931	250	6	-	-	PUNCT
fsr-3931	250	7	lb	lb	NOUN
fsr-3931	250	8	show	show	NOUN
fsr-3931	250	9	that	that	SCONJ
fsr-3931	250	10	using	use	VERB
fsr-3931	250	11	a	a	DET
fsr-3931	250	12	lower	low	ADJ
fsr-3931	250	13	participation	participation	NOUN
fsr-3931	250	14	rate	rate	NOUN
fsr-3931	250	15	of	of	ADP
fsr-3931	250	16	45	45	NUM
fsr-3931	250	17	%	%	NOUN
fsr-3931	250	18	will	will	AUX
fsr-3931	250	19	provide	provide	VERB
fsr-3931	250	20	a	a	DET
fsr-3931	250	21	slightly	slightly	ADV
fsr-3931	250	22	higher	high	ADJ
fsr-3931	250	23	mean	mean	NOUN
fsr-3931	250	24	return	return	NOUN
fsr-3931	250	25	,	,	PUNCT
fsr-3931	250	26	slightly	slightly	ADV
fsr-3931	250	27	less	less	ADJ
fsr-3931	250	28	risk	risk	NOUN
fsr-3931	250	29	as	as	SCONJ
fsr-3931	250	30	measured	measure	VERB
fsr-3931	250	31	by	by	ADP
fsr-3931	250	32	standard	standard	ADJ
fsr-3931	250	33	deviation	deviation	NOUN
fsr-3931	250	34	,	,	PUNCT
fsr-3931	250	35	no	no	DET
fsr-3931	250	36	increase	increase	NOUN
fsr-3931	250	37	in	in	ADP
fsr-3931	250	38	the	the	DET
fsr-3931	250	39	downside	downside	ADJ
fsr-3931	250	40	risk	risk	NOUN
fsr-3931	250	41	,	,	PUNCT
fsr-3931	250	42	and	and	CCONJ
fsr-3931	250	43	earning	earn	VERB
fsr-3931	250	44	the	the	DET
fsr-3931	250	45	guaranteed	guarantee	VERB
fsr-3931	250	46	return	return	NOUN
fsr-3931	250	47	on	on	ADP
fsr-3931	250	48	a	a	DET
fsr-3931	250	49	lower	low	ADJ
fsr-3931	250	50	proportion	proportion	NOUN
fsr-3931	250	51	of	of	ADP
fsr-3931	250	52	the	the	DET
fsr-3931	250	53	observations	observation	NOUN
fsr-3931	250	54	.	.	PUNCT
fsr-3931	251	1	5.3	5.3	NUM
fsr-3931	251	2	nine	nine	NUM
fsr-3931	251	3	-	-	PUNCT
fsr-3931	251	4	year	year	NOUN
fsr-3931	251	5	eia	eia	NOUN
fsr-3931	251	6	outcomes	outcome	NOUN
fsr-3931	251	7	the	the	DET
fsr-3931	251	8	time	time	NOUN
fsr-3931	251	9	period	period	NOUN
fsr-3931	251	10	over	over	ADP
fsr-3931	251	11	which	which	PRON
fsr-3931	251	12	an	an	DET
fsr-3931	251	13	eia	eia	NOUN
fsr-3931	251	14	contract	contract	NOUN
fsr-3931	251	15	is	be	AUX
fsr-3931	251	16	written	write	VERB
fsr-3931	251	17	does	do	AUX
fsr-3931	251	18	not	not	PART
fsr-3931	251	19	generally	generally	ADV
fsr-3931	251	20	exceed	exceed	VERB
fsr-3931	251	21	nine	nine	NUM
fsr-3931	251	22	years	year	NOUN
fsr-3931	251	23	,	,	PUNCT
fsr-3931	251	24	although	although	SCONJ
fsr-3931	251	25	a	a	DET
fsr-3931	251	26	few	few	ADJ
fsr-3931	251	27	10	10	NUM
fsr-3931	251	28	-	-	PUNCT
fsr-3931	251	29	year	year	NOUN
fsr-3931	251	30	products	product	NOUN
fsr-3931	251	31	exist	exist	VERB
fsr-3931	251	32	.	.	PUNCT
fsr-3931	252	1	the	the	DET
fsr-3931	252	2	nine	nine	NUM
fsr-3931	252	3	-	-	PUNCT
fsr-3931	252	4	year	year	NOUN
fsr-3931	252	5	product	product	NOUN
fsr-3931	252	6	appears	appear	VERB
fsr-3931	252	7	to	to	PART
fsr-3931	252	8	be	be	AUX
fsr-3931	252	9	a	a	DET
fsr-3931	252	10	much	much	ADV
fsr-3931	252	11	better	well	ADJ
fsr-3931	252	12	purchase	purchase	NOUN
fsr-3931	252	13	for	for	ADP
fsr-3931	252	14	the	the	DET
fsr-3931	252	15	consumer	consumer	NOUN
fsr-3931	252	16	than	than	ADP
fsr-3931	252	17	its	its	PRON
fsr-3931	252	18	shorter	short	ADJ
fsr-3931	252	19	-	-	PUNCT
fsr-3931	252	20	term	term	NOUN
fsr-3931	252	21	counterparts	counterpart	NOUN
fsr-3931	252	22	.	.	PUNCT
fsr-3931	253	1	the	the	DET
fsr-3931	253	2	results	result	NOUN
fsr-3931	253	3	,	,	PUNCT
fsr-3931	253	4	provided	provide	VERB
fsr-3931	253	5	in	in	ADP
fsr-3931	253	6	table	table	NOUN
fsr-3931	253	7	3	3	NUM
fsr-3931	253	8	,	,	PUNCT
fsr-3931	253	9	show	show	VERB
fsr-3931	253	10	that	that	SCONJ
fsr-3931	253	11	the	the	DET
fsr-3931	253	12	simple	simple	ADJ
fsr-3931	253	13	ptp	ptp	PROPN
fsr-3931	253	14	product	product	NOUN
fsr-3931	253	15	has	have	VERB
fsr-3931	253	16	a	a	DET
fsr-3931	253	17	mean	mean	ADV
fsr-3931	253	18	annualized	annualize	VERB
fsr-3931	253	19	eia	eia	NOUN
fsr-3931	253	20	return	return	NOUN
fsr-3931	253	21	of	of	ADP
fsr-3931	253	22	approximately	approximately	ADV
fsr-3931	253	23	7.6	7.6	NUM
fsr-3931	253	24	%	%	NOUN
fsr-3931	253	25	.	.	PUNCT
fsr-3931	254	1	contrasting	contrast	VERB
fsr-3931	254	2	the	the	DET
fsr-3931	254	3	93.2	93.2	NUM
fsr-3931	254	4	%	%	NOUN
fsr-3931	254	5	mean	mean	NOUN
fsr-3931	254	6	eia	eia	NOUN
fsr-3931	254	7	holding	hold	VERB
fsr-3931	254	8	period	period	NOUN
fsr-3931	254	9	return	return	VERB
fsr-3931	254	10	with	with	ADP
fsr-3931	254	11	a	a	DET
fsr-3931	254	12	mean	mean	ADJ
fsr-3931	254	13	holding	hold	VERB
fsr-3931	254	14	table	table	NOUN
fsr-3931	254	15	3	3	NUM
fsr-3931	254	16	equity	equity	NOUN
fsr-3931	254	17	index	index	NOUN
fsr-3931	254	18	annuity	annuity	NOUN
fsr-3931	254	19	risk	risk	NOUN
fsr-3931	254	20	-	-	PUNCT
fsr-3931	254	21	return	return	NOUN
fsr-3931	254	22	results	result	NOUN
fsr-3931	254	23	for	for	ADP
fsr-3931	254	24	nine	nine	NUM
fsr-3931	254	25	-	-	PUNCT
fsr-3931	254	26	year	year	NOUN
fsr-3931	254	27	product	product	NOUN
fsr-3931	254	28	product	product	NOUN
fsr-3931	254	29	type	type	NOUN
fsr-3931	254	30	principal	principal	ADJ
fsr-3931	254	31	guarantee	guarantee	NOUN
fsr-3931	254	32	(	(	PUNCT
fsr-3931	254	33	guarantee	guarantee	NOUN
fsr-3931	254	34	rate	rate	NOUN
fsr-3931	254	35	)	)	PUNCT
fsr-3931	254	36	participation	participation	NOUN
fsr-3931	254	37	rate	rate	NOUN
fsr-3931	254	38	cap	cap	NOUN
fsr-3931	254	39	on	on	ADP
fsr-3931	254	40	credited	credit	VERB
fsr-3931	254	41	return	return	NOUN
fsr-3931	254	42	mean	mean	NOUN
fsr-3931	254	43	return	return	NOUN
fsr-3931	254	44	(	(	PUNCT
fsr-3931	254	45	min	min	NOUN
fsr-3931	254	46	,	,	PUNCT
fsr-3931	254	47	max	max	PROPN
fsr-3931	254	48	)	)	PUNCT
fsr-3931	254	49	standard	standard	ADJ
fsr-3931	254	50	deviation	deviation	NOUN
fsr-3931	254	51	(	(	PUNCT
fsr-3931	254	52	%	%	NOUN
fsr-3931	254	53	at	at	ADP
fsr-3931	254	54	min	min	PROPN
fsr-3931	254	55	,	,	PUNCT
fsr-3931	254	56	%	%	NOUN
fsr-3931	254	57	at	at	ADP
fsr-3931	254	58	max	max	PROPN
fsr-3931	254	59	)	)	PUNCT
fsr-3931	254	60	s&p	s&p	PROPN
fsr-3931	254	61	500	500	NUM
fsr-3931	254	62	total	total	NOUN
fsr-3931	254	63	return	return	NOUN
fsr-3931	254	64	(	(	PUNCT
fsr-3931	254	65	min	min	NOUN
fsr-3931	254	66	,	,	PUNCT
fsr-3931	254	67	max	max	PROPN
fsr-3931	254	68	)	)	PUNCT
fsr-3931	254	69	simple	simple	ADJ
fsr-3931	254	70	point	point	NOUN
fsr-3931	254	71	-	-	PUNCT
fsr-3931	254	72	topoint	topoint	NOUN
fsr-3931	254	73	100	100	NUM
fsr-3931	254	74	%	%	NOUN
fsr-3931	254	75	70	70	NUM
fsr-3931	254	76	%	%	NOUN
fsr-3931	254	77	n	n	CCONJ
fsr-3931	254	78	/	/	SYM
fsr-3931	254	79	a	a	DET
fsr-3931	254	80	93.2	93.2	NUM
fsr-3931	254	81	%	%	NOUN
fsr-3931	254	82	94.0	94.0	NUM
fsr-3931	254	83	%	%	NOUN
fsr-3931	254	84	222.3	222.3	NUM
fsr-3931	254	85	%	%	NOUN
fsr-3931	254	86	(	(	PUNCT
fsr-3931	254	87	base	base	NOUN
fsr-3931	254	88	case	case	NOUN
fsr-3931	254	89	)	)	PUNCT
fsr-3931	254	90	(	(	PUNCT
fsr-3931	254	91	3	3	NUM
fsr-3931	254	92	%	%	NOUN
fsr-3931	254	93	)	)	PUNCT
fsr-3931	254	94	(	(	PUNCT
fsr-3931	254	95	30.5	30.5	NUM
fsr-3931	254	96	%	%	NOUN
fsr-3931	254	97	,	,	PUNCT
fsr-3931	254	98	789.0	789.0	NUM
fsr-3931	254	99	%	%	NOUN
fsr-3931	254	100	)	)	PUNCT
fsr-3931	254	101	(	(	PUNCT
fsr-3931	254	102	34.7	34.7	NUM
fsr-3931	254	103	%	%	NOUN
fsr-3931	254	104	,	,	PUNCT
fsr-3931	254	105	n	n	CCONJ
fsr-3931	254	106	/	/	SYM
fsr-3931	254	107	a	a	NOUN
fsr-3931	254	108	)	)	PUNCT
fsr-3931	254	109	(	(	PUNCT
fsr-3931	254	110	�	�	PROPN
fsr-3931	254	111	56.5	56.5	NUM
fsr-3931	254	112	%	%	NOUN
fsr-3931	254	113	,	,	PUNCT
fsr-3931	254	114	1717.6	1717.6	NUM
fsr-3931	254	115	%	%	NOUN
fsr-3931	254	116	)	)	PUNCT
fsr-3931	254	117	point	point	NOUN
fsr-3931	254	118	-	-	PUNCT
fsr-3931	254	119	to	to	ADP
fsr-3931	254	120	-	-	PUNCT
fsr-3931	254	121	point	point	NOUN
fsr-3931	254	122	100	100	NUM
fsr-3931	254	123	%	%	NOUN
fsr-3931	254	124	80	80	NUM
fsr-3931	254	125	%	%	NOUN
fsr-3931	254	126	n	n	CCONJ
fsr-3931	254	127	/	/	SYM
fsr-3931	254	128	a	a	DET
fsr-3931	254	129	105.1	105.1	NUM
fsr-3931	254	130	%	%	NOUN
fsr-3931	254	131	108.4	108.4	NUM
fsr-3931	254	132	%	%	NOUN
fsr-3931	254	133	222.3	222.3	NUM
fsr-3931	254	134	%	%	NOUN
fsr-3931	254	135	(	(	PUNCT
fsr-3931	254	136	simple	simple	NOUN
fsr-3931	254	137	)	)	PUNCT
fsr-3931	254	138	(	(	PUNCT
fsr-3931	254	139	3	3	NUM
fsr-3931	254	140	%	%	NOUN
fsr-3931	254	141	)	)	PUNCT
fsr-3931	254	142	(	(	PUNCT
fsr-3931	254	143	30.5	30.5	NUM
fsr-3931	254	144	%	%	NOUN
fsr-3931	254	145	,	,	PUNCT
fsr-3931	254	146	901.7	901.7	NUM
fsr-3931	254	147	%	%	NOUN
fsr-3931	254	148	)	)	PUNCT
fsr-3931	254	149	(	(	PUNCT
fsr-3931	254	150	31.8	31.8	NUM
fsr-3931	254	151	%	%	NOUN
fsr-3931	254	152	,	,	PUNCT
fsr-3931	254	153	n	n	CCONJ
fsr-3931	254	154	/	/	SYM
fsr-3931	254	155	a	a	NOUN
fsr-3931	254	156	)	)	PUNCT
fsr-3931	254	157	(	(	PUNCT
fsr-3931	254	158	�	�	PROPN
fsr-3931	254	159	56.5	56.5	NUM
fsr-3931	254	160	%	%	NOUN
fsr-3931	254	161	,	,	PUNCT
fsr-3931	254	162	1717.6	1717.6	NUM
fsr-3931	254	163	%	%	NOUN
fsr-3931	254	164	)	)	PUNCT
fsr-3931	254	165	point	point	NOUN
fsr-3931	254	166	-	-	PUNCT
fsr-3931	254	167	to	to	ADP
fsr-3931	254	168	-	-	PUNCT
fsr-3931	254	169	point	point	NOUN
fsr-3931	254	170	90	90	NUM
fsr-3931	254	171	%	%	NOUN
fsr-3931	254	172	75	75	NUM
fsr-3931	254	173	%	%	NOUN
fsr-3931	254	174	n	n	CCONJ
fsr-3931	254	175	/	/	SYM
fsr-3931	254	176	a	a	DET
fsr-3931	254	177	95.2	95.2	NUM
fsr-3931	254	178	%	%	NOUN
fsr-3931	254	179	103.9	103.9	NUM
fsr-3931	254	180	%	%	NOUN
fsr-3931	254	181	222.3	222.3	NUM
fsr-3931	254	182	%	%	NOUN
fsr-3931	254	183	(	(	PUNCT
fsr-3931	254	184	simple	simple	NOUN
fsr-3931	254	185	)	)	PUNCT
fsr-3931	254	186	(	(	PUNCT
fsr-3931	254	187	3	3	NUM
fsr-3931	254	188	%	%	NOUN
fsr-3931	254	189	)	)	PUNCT
fsr-3931	254	190	(	(	PUNCT
fsr-3931	254	191	17.4	17.4	NUM
fsr-3931	254	192	%	%	NOUN
fsr-3931	254	193	,	,	PUNCT
fsr-3931	254	194	845.4	845.4	NUM
fsr-3931	254	195	%	%	NOUN
fsr-3931	254	196	)	)	PUNCT
fsr-3931	254	197	(	(	PUNCT
fsr-3931	254	198	26.6	26.6	NUM
fsr-3931	254	199	%	%	NOUN
fsr-3931	254	200	,	,	PUNCT
fsr-3931	254	201	n	n	CCONJ
fsr-3931	254	202	/	/	SYM
fsr-3931	254	203	a	a	NOUN
fsr-3931	254	204	)	)	PUNCT
fsr-3931	254	205	(	(	PUNCT
fsr-3931	254	206	�	�	PROPN
fsr-3931	254	207	56.5	56.5	NUM
fsr-3931	254	208	%	%	NOUN
fsr-3931	254	209	,	,	PUNCT
fsr-3931	254	210	1717.6	1717.6	NUM
fsr-3931	254	211	%	%	NOUN
fsr-3931	254	212	)	)	PUNCT
fsr-3931	254	213	point	point	NOUN
fsr-3931	254	214	-	-	PUNCT
fsr-3931	254	215	to	to	ADP
fsr-3931	254	216	-	-	PUNCT
fsr-3931	254	217	point	point	NOUN
fsr-3931	254	218	100	100	NUM
fsr-3931	254	219	%	%	NOUN
fsr-3931	254	220	75	75	NUM
fsr-3931	254	221	%	%	NOUN
fsr-3931	254	222	n	n	CCONJ
fsr-3931	254	223	/	/	SYM
fsr-3931	254	224	a	a	DET
fsr-3931	254	225	92.7	92.7	NUM
fsr-3931	254	226	%	%	NOUN
fsr-3931	254	227	92.4	92.4	NUM
fsr-3931	254	228	%	%	NOUN
fsr-3931	254	229	222.3	222.3	NUM
fsr-3931	254	230	%	%	NOUN
fsr-3931	254	231	(	(	PUNCT
fsr-3931	254	232	12	12	NUM
fsr-3931	254	233	-	-	PUNCT
fsr-3931	254	234	month	month	NOUN
fsr-3931	254	235	asian	asian	ADJ
fsr-3931	254	236	-	-	PUNCT
fsr-3931	254	237	end	end	NOUN
fsr-3931	254	238	)	)	PUNCT
fsr-3931	254	239	(	(	PUNCT
fsr-3931	254	240	3	3	NUM
fsr-3931	254	241	%	%	NOUN
fsr-3931	254	242	)	)	PUNCT
fsr-3931	254	243	(	(	PUNCT
fsr-3931	254	244	30.5	30.5	NUM
fsr-3931	254	245	%	%	NOUN
fsr-3931	254	246	,	,	PUNCT
fsr-3931	254	247	745.9	745.9	NUM
fsr-3931	254	248	%	%	NOUN
fsr-3931	254	249	)	)	PUNCT
fsr-3931	254	250	(	(	PUNCT
fsr-3931	254	251	35.1	35.1	NUM
fsr-3931	254	252	%	%	NOUN
fsr-3931	254	253	,	,	PUNCT
fsr-3931	254	254	n	n	CCONJ
fsr-3931	254	255	/	/	SYM
fsr-3931	254	256	a	a	NOUN
fsr-3931	254	257	)	)	PUNCT
fsr-3931	254	258	(	(	PUNCT
fsr-3931	254	259	�	�	PROPN
fsr-3931	254	260	56.5	56.5	NUM
fsr-3931	254	261	%	%	NOUN
fsr-3931	254	262	,	,	PUNCT
fsr-3931	254	263	1717.6	1717.6	NUM
fsr-3931	254	264	%	%	NOUN
fsr-3931	254	265	)	)	PUNCT
fsr-3931	254	266	point	point	NOUN
fsr-3931	254	267	-	-	PUNCT
fsr-3931	254	268	to	to	ADP
fsr-3931	254	269	-	-	PUNCT
fsr-3931	254	270	point	point	NOUN
fsr-3931	254	271	100	100	NUM
fsr-3931	254	272	%	%	NOUN
fsr-3931	254	273	100	100	NUM
fsr-3931	254	274	%	%	NOUN
fsr-3931	254	275	12	12	NUM
fsr-3931	254	276	%	%	NOUN
fsr-3931	254	277	annual	annual	ADJ
fsr-3931	254	278	90.4	90.4	NUM
fsr-3931	254	279	%	%	NOUN
fsr-3931	254	280	23.0	23.0	NUM
fsr-3931	254	281	%	%	NOUN
fsr-3931	254	282	222.3	222.3	NUM
fsr-3931	254	283	%	%	NOUN
fsr-3931	254	284	(	(	PUNCT
fsr-3931	254	285	annual	annual	ADJ
fsr-3931	254	286	ratchet	ratchet	NOUN
fsr-3931	254	287	)	)	PUNCT
fsr-3931	254	288	(	(	PUNCT
fsr-3931	254	289	3	3	NUM
fsr-3931	254	290	%	%	NOUN
fsr-3931	254	291	per	per	ADP
fsr-3931	254	292	year	year	NOUN
fsr-3931	254	293	)	)	PUNCT
fsr-3931	254	294	(	(	PUNCT
fsr-3931	254	295	per	per	ADP
fsr-3931	254	296	year	year	NOUN
fsr-3931	254	297	)	)	PUNCT
fsr-3931	254	298	(	(	PUNCT
fsr-3931	254	299	30.5	30.5	NUM
fsr-3931	254	300	%	%	NOUN
fsr-3931	254	301	,	,	PUNCT
fsr-3931	254	302	177.2	177.2	NUM
fsr-3931	254	303	%	%	NOUN
fsr-3931	254	304	)	)	PUNCT
fsr-3931	254	305	(	(	PUNCT
fsr-3931	254	306	99.5	99.5	NUM
fsr-3931	254	307	%	%	NOUN
fsr-3931	254	308	,	,	PUNCT
fsr-3931	254	309	98.7	98.7	NUM
fsr-3931	254	310	%	%	NOUN
fsr-3931	254	311	)	)	PUNCT
fsr-3931	255	1	*	*	PUNCT
fsr-3931	255	2	(	(	PUNCT
fsr-3931	255	3	�	�	PROPN
fsr-3931	255	4	56.5	56.5	NUM
fsr-3931	255	5	%	%	NOUN
fsr-3931	255	6	,	,	PUNCT
fsr-3931	255	7	1717.6	1717.6	NUM
fsr-3931	255	8	%	%	NOUN
fsr-3931	255	9	)	)	PUNCT
fsr-3931	255	10	point	point	NOUN
fsr-3931	255	11	-	-	PUNCT
fsr-3931	255	12	to	to	ADP
fsr-3931	255	13	-	-	PUNCT
fsr-3931	255	14	point	point	NOUN
fsr-3931	255	15	100	100	NUM
fsr-3931	255	16	%	%	NOUN
fsr-3931	255	17	65	65	NUM
fsr-3931	255	18	%	%	NOUN
fsr-3931	255	19	n	n	CCONJ
fsr-3931	255	20	/	/	SYM
fsr-3931	255	21	a	a	DET
fsr-3931	255	22	95.3	95.3	NUM
fsr-3931	255	23	%	%	NOUN
fsr-3931	255	24	92.2	92.2	NUM
fsr-3931	255	25	%	%	NOUN
fsr-3931	255	26	222.3	222.3	NUM
fsr-3931	255	27	%	%	NOUN
fsr-3931	255	28	(	(	PUNCT
fsr-3931	255	29	look	look	VERB
fsr-3931	255	30	back	back	ADV
fsr-3931	255	31	)	)	PUNCT
fsr-3931	255	32	(	(	PUNCT
fsr-3931	255	33	3	3	NUM
fsr-3931	255	34	%	%	NOUN
fsr-3931	255	35	)	)	PUNCT
fsr-3931	255	36	(	(	PUNCT
fsr-3931	255	37	30.5	30.5	NUM
fsr-3931	255	38	%	%	NOUN
fsr-3931	255	39	,	,	PUNCT
fsr-3931	255	40	732.7	732.7	NUM
fsr-3931	255	41	%	%	NOUN
fsr-3931	255	42	)	)	PUNCT
fsr-3931	255	43	(	(	PUNCT
fsr-3931	255	44	30.7	30.7	NUM
fsr-3931	255	45	%	%	NOUN
fsr-3931	255	46	,	,	PUNCT
fsr-3931	255	47	n	n	CCONJ
fsr-3931	255	48	/	/	SYM
fsr-3931	255	49	a	a	NOUN
fsr-3931	255	50	)	)	PUNCT
fsr-3931	255	51	(	(	PUNCT
fsr-3931	255	52	�	�	PROPN
fsr-3931	255	53	56.5	56.5	NUM
fsr-3931	255	54	%	%	NOUN
fsr-3931	255	55	,	,	PUNCT
fsr-3931	255	56	1717.6	1717.6	NUM
fsr-3931	255	57	%	%	NOUN
fsr-3931	255	58	)	)	PUNCT
fsr-3931	255	59	*	*	PUNCT
fsr-3931	256	1	the	the	DET
fsr-3931	256	2	annual	annual	ADJ
fsr-3931	256	3	ratchet	ratchet	NOUN
fsr-3931	256	4	technique	technique	NOUN
fsr-3931	256	5	allows	allow	VERB
fsr-3931	256	6	each	each	DET
fsr-3931	256	7	year	year	NOUN
fsr-3931	256	8	out	out	ADP
fsr-3931	256	9	of	of	ADP
fsr-3931	256	10	the	the	DET
fsr-3931	256	11	contract	contract	NOUN
fsr-3931	256	12	period	period	NOUN
fsr-3931	256	13	to	to	PART
fsr-3931	256	14	receive	receive	VERB
fsr-3931	256	15	either	either	CCONJ
fsr-3931	256	16	the	the	DET
fsr-3931	256	17	guarantee	guarantee	NOUN
fsr-3931	256	18	rate	rate	NOUN
fsr-3931	256	19	,	,	PUNCT
fsr-3931	256	20	the	the	DET
fsr-3931	256	21	cap	cap	NOUN
fsr-3931	256	22	,	,	PUNCT
fsr-3931	256	23	or	or	CCONJ
fsr-3931	256	24	the	the	DET
fsr-3931	256	25	actual	actual	ADJ
fsr-3931	256	26	return	return	NOUN
fsr-3931	256	27	based	base	VERB
fsr-3931	256	28	on	on	ADP
fsr-3931	256	29	the	the	DET
fsr-3931	256	30	participation	participation	NOUN
fsr-3931	256	31	rate	rate	NOUN
fsr-3931	256	32	.	.	PUNCT
fsr-3931	257	1	out	out	ADP
fsr-3931	257	2	of	of	ADP
fsr-3931	257	3	the	the	DET
fsr-3931	257	4	nine	nine	NUM
fsr-3931	257	5	years	year	NOUN
fsr-3931	257	6	,	,	PUNCT
fsr-3931	257	7	this	this	PRON
fsr-3931	257	8	refers	refer	VERB
fsr-3931	257	9	to	to	ADP
fsr-3931	257	10	the	the	DET
fsr-3931	257	11	percent	percent	NOUN
fsr-3931	257	12	of	of	ADP
fsr-3931	257	13	observations	observation	NOUN
fsr-3931	257	14	that	that	PRON
fsr-3931	257	15	have	have	VERB
fsr-3931	257	16	at	at	ADV
fsr-3931	257	17	least	least	ADV
fsr-3931	257	18	one	one	NUM
fsr-3931	257	19	period	period	NOUN
fsr-3931	257	20	that	that	PRON
fsr-3931	257	21	the	the	DET
fsr-3931	257	22	minimum	minimum	ADJ
fsr-3931	257	23	or	or	CCONJ
fsr-3931	257	24	maximum	maximum	ADJ
fsr-3931	257	25	levels	level	NOUN
fsr-3931	257	26	impact	impact	VERB
fsr-3931	257	27	the	the	DET
fsr-3931	257	28	overall	overall	ADJ
fsr-3931	257	29	return	return	NOUN
fsr-3931	257	30	of	of	ADP
fsr-3931	257	31	the	the	DET
fsr-3931	257	32	product	product	NOUN
fsr-3931	257	33	.	.	PUNCT
fsr-3931	258	1	quintile	quintile	NOUN
fsr-3931	258	2	results	result	NOUN
fsr-3931	258	3	are	be	AUX
fsr-3931	258	4	available	available	ADJ
fsr-3931	258	5	upon	upon	SCONJ
fsr-3931	258	6	request	request	NOUN
fsr-3931	258	7	.	.	PUNCT
fsr-3931	259	1	338	338	NUM
fsr-3931	259	2	g.a	g.a	PROPN
fsr-3931	259	3	.	.	PROPN
fsr-3931	259	4	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	259	5	/	/	SYM
fsr-3931	259	6	financial	financial	ADJ
fsr-3931	259	7	services	service	NOUN
fsr-3931	259	8	review	review	VERB
fsr-3931	259	9	9	9	NUM
fsr-3931	259	10	(	(	PUNCT
fsr-3931	259	11	2000	2000	NUM
fsr-3931	259	12	)	)	PUNCT
fsr-3931	259	13	327–342	327–342	NUM
fsr-3931	259	14	period	period	NOUN
fsr-3931	259	15	return	return	NOUN
fsr-3931	259	16	on	on	ADP
fsr-3931	259	17	the	the	DET
fsr-3931	259	18	s&p	s&p	PROPN
fsr-3931	259	19	500	500	NUM
fsr-3931	259	20	data	datum	NOUN
fsr-3931	259	21	of	of	ADP
fsr-3931	259	22	222.3	222.3	NUM
fsr-3931	259	23	%	%	NOUN
fsr-3931	259	24	illustrates	illustrate	VERB
fsr-3931	259	25	that	that	SCONJ
fsr-3931	259	26	the	the	DET
fsr-3931	259	27	consumer	consumer	NOUN
fsr-3931	259	28	is	be	AUX
fsr-3931	259	29	receiving	receive	VERB
fsr-3931	259	30	about	about	ADV
fsr-3931	259	31	42	42	NUM
fsr-3931	259	32	%	%	NOUN
fsr-3931	259	33	of	of	ADP
fsr-3931	259	34	the	the	DET
fsr-3931	259	35	total	total	ADJ
fsr-3931	259	36	possible	possible	ADJ
fsr-3931	259	37	return	return	NOUN
fsr-3931	259	38	.	.	PUNCT
fsr-3931	260	1	an	an	DET
fsr-3931	260	2	examination	examination	NOUN
fsr-3931	260	3	of	of	ADP
fsr-3931	260	4	the	the	DET
fsr-3931	260	5	quintile	quintile	NOUN
fsr-3931	260	6	performance	performance	NOUN
fsr-3931	260	7	provides	provide	VERB
fsr-3931	260	8	a	a	DET
fsr-3931	260	9	nearly	nearly	ADV
fsr-3931	260	10	identical	identical	ADJ
fsr-3931	260	11	explanation	explanation	NOUN
fsr-3931	260	12	as	as	ADP
fsr-3931	260	13	the	the	DET
fsr-3931	260	14	five	five	NUM
fsr-3931	260	15	-	-	PUNCT
fsr-3931	260	16	year	year	NOUN
fsr-3931	260	17	product	product	NOUN
fsr-3931	260	18	and	and	CCONJ
fsr-3931	260	19	adds	add	VERB
fsr-3931	260	20	no	no	DET
fsr-3931	260	21	additional	additional	ADJ
fsr-3931	260	22	insight	insight	NOUN
fsr-3931	260	23	.	.	PUNCT
fsr-3931	261	1	increasing	increase	VERB
fsr-3931	261	2	the	the	DET
fsr-3931	261	3	participation	participation	NOUN
fsr-3931	261	4	rate	rate	NOUN
fsr-3931	261	5	by	by	ADP
fsr-3931	261	6	10	10	NUM
fsr-3931	261	7	%	%	NOUN
fsr-3931	261	8	,	,	PUNCT
fsr-3931	261	9	ceteris	ceteris	NOUN
fsr-3931	261	10	paribus	paribus	NOUN
fsr-3931	261	11	,	,	PUNCT
fsr-3931	261	12	results	result	NOUN
fsr-3931	261	13	in	in	ADP
fsr-3931	261	14	an	an	DET
fsr-3931	261	15	expected	expect	VERB
fsr-3931	261	16	mean	mean	NOUN
fsr-3931	261	17	holding	hold	VERB
fsr-3931	261	18	period	period	NOUN
fsr-3931	261	19	return	return	NOUN
fsr-3931	261	20	of	of	ADP
fsr-3931	261	21	105.1	105.1	NUM
fsr-3931	261	22	%	%	NOUN
fsr-3931	261	23	(	(	PUNCT
fsr-3931	261	24	annualized	annualize	VERB
fsr-3931	261	25	rate	rate	NOUN
fsr-3931	261	26	of	of	ADP
fsr-3931	261	27	8.31	8.31	NUM
fsr-3931	261	28	%	%	NOUN
fsr-3931	261	29	)	)	PUNCT
fsr-3931	261	30	.	.	PUNCT
fsr-3931	262	1	the	the	DET
fsr-3931	262	2	second	second	ADJ
fsr-3931	262	3	alternative	alternative	ADJ
fsr-3931	262	4	guarantees	guarantee	VERB
fsr-3931	262	5	90	90	NUM
fsr-3931	262	6	%	%	NOUN
fsr-3931	262	7	of	of	ADP
fsr-3931	262	8	the	the	DET
fsr-3931	262	9	principal	principal	NOUN
fsr-3931	262	10	allowing	allow	VERB
fsr-3931	262	11	the	the	DET
fsr-3931	262	12	insurer	insurer	NOUN
fsr-3931	262	13	to	to	PART
fsr-3931	262	14	increase	increase	VERB
fsr-3931	262	15	the	the	DET
fsr-3931	262	16	participation	participation	NOUN
fsr-3931	262	17	rate	rate	NOUN
fsr-3931	262	18	to	to	ADP
fsr-3931	262	19	75	75	NUM
fsr-3931	262	20	%	%	NOUN
fsr-3931	262	21	to	to	PART
fsr-3931	262	22	maintain	maintain	VERB
fsr-3931	262	23	a	a	DET
fsr-3931	262	24	similar	similar	ADJ
fsr-3931	262	25	mean	mean	ADJ
fsr-3931	262	26	interest	interest	NOUN
fsr-3931	262	27	credit	credit	NOUN
fsr-3931	262	28	over	over	ADP
fsr-3931	262	29	the	the	DET
fsr-3931	262	30	nine	nine	NUM
fsr-3931	262	31	-	-	PUNCT
fsr-3931	262	32	year	year	NOUN
fsr-3931	262	33	contract	contract	NOUN
fsr-3931	262	34	.	.	PUNCT
fsr-3931	263	1	unlike	unlike	ADP
fsr-3931	263	2	the	the	DET
fsr-3931	263	3	previous	previous	ADJ
fsr-3931	263	4	case	case	NOUN
fsr-3931	263	5	,	,	PUNCT
fsr-3931	263	6	the	the	DET
fsr-3931	263	7	risk	risk	NOUN
fsr-3931	263	8	factors	factor	NOUN
fsr-3931	263	9	do	do	AUX
fsr-3931	263	10	increase	increase	VERB
fsr-3931	263	11	with	with	ADP
fsr-3931	263	12	this	this	DET
fsr-3931	263	13	technique	technique	NOUN
fsr-3931	263	14	.	.	PUNCT
fsr-3931	264	1	the	the	DET
fsr-3931	264	2	standard	standard	ADJ
fsr-3931	264	3	deviation	deviation	NOUN
fsr-3931	264	4	increases	increase	VERB
fsr-3931	264	5	along	along	ADP
fsr-3931	264	6	with	with	ADP
fsr-3931	264	7	the	the	DET
fsr-3931	264	8	range	range	NOUN
fsr-3931	264	9	of	of	ADP
fsr-3931	264	10	possible	possible	ADJ
fsr-3931	264	11	returns	return	NOUN
fsr-3931	264	12	(	(	PUNCT
fsr-3931	264	13	17.4	17.4	NUM
fsr-3931	264	14	%	%	NOUN
fsr-3931	264	15	guarantee	guarantee	NOUN
fsr-3931	264	16	rather	rather	ADV
fsr-3931	264	17	than	than	ADP
fsr-3931	264	18	30.5	30.5	NUM
fsr-3931	264	19	%	%	NOUN
fsr-3931	264	20	)	)	PUNCT
fsr-3931	264	21	and	and	CCONJ
fsr-3931	264	22	fully	fully	ADV
fsr-3931	264	23	one	one	NUM
fsr-3931	264	24	-	-	PUNCT
fsr-3931	264	25	fourth	fourth	NOUN
fsr-3931	264	26	of	of	ADP
fsr-3931	264	27	the	the	DET
fsr-3931	264	28	holding	hold	VERB
fsr-3931	264	29	periods	period	NOUN
fsr-3931	264	30	will	will	AUX
fsr-3931	264	31	result	result	VERB
fsr-3931	264	32	in	in	ADP
fsr-3931	264	33	the	the	DET
fsr-3931	264	34	deferred	defer	VERB
fsr-3931	264	35	annuity	annuity	NOUN
fsr-3931	264	36	owner	owner	NOUN
fsr-3931	264	37	receiving	receive	VERB
fsr-3931	264	38	only	only	ADV
fsr-3931	264	39	the	the	DET
fsr-3931	264	40	17.4	17.4	NUM
fsr-3931	264	41	%	%	NOUN
fsr-3931	264	42	floor	floor	NOUN
fsr-3931	264	43	guarantee	guarantee	NOUN
fsr-3931	264	44	.	.	PUNCT
fsr-3931	265	1	the	the	DET
fsr-3931	265	2	three	three	NUM
fsr-3931	265	3	remaining	remain	VERB
fsr-3931	265	4	techniques	technique	NOUN
fsr-3931	265	5	,	,	PUNCT
fsr-3931	265	6	ptp	ptp	PROPN
fsr-3931	265	7	-	-	PUNCT
fsr-3931	265	8	ae	ae	PROPN
fsr-3931	265	9	,	,	PUNCT
fsr-3931	265	10	ptp	ptp	PROPN
fsr-3931	265	11	-	-	PUNCT
fsr-3931	265	12	r	r	NOUN
fsr-3931	265	13	,	,	PUNCT
fsr-3931	265	14	and	and	CCONJ
fsr-3931	265	15	ptp	ptp	PROPN
fsr-3931	265	16	-	-	PUNCT
fsr-3931	265	17	lb	lb	PROPN
fsr-3931	265	18	each	each	DET
fsr-3931	265	19	act	act	NOUN
fsr-3931	265	20	similarly	similarly	ADV
fsr-3931	265	21	to	to	ADP
fsr-3931	265	22	the	the	DET
fsr-3931	265	23	five	five	NUM
fsr-3931	265	24	-	-	PUNCT
fsr-3931	265	25	year	year	NOUN
fsr-3931	265	26	product	product	NOUN
fsr-3931	265	27	.	.	PUNCT
fsr-3931	266	1	the	the	DET
fsr-3931	266	2	biggest	big	ADJ
fsr-3931	266	3	surprise	surprise	NOUN
fsr-3931	266	4	is	be	AUX
fsr-3931	266	5	with	with	ADP
fsr-3931	266	6	the	the	DET
fsr-3931	266	7	ptp	ptp	NOUN
fsr-3931	266	8	-	-	PUNCT
fsr-3931	266	9	r	r	NOUN
fsr-3931	266	10	technique	technique	NOUN
fsr-3931	266	11	.	.	PUNCT
fsr-3931	267	1	the	the	DET
fsr-3931	267	2	annual	annual	ADJ
fsr-3931	267	3	cap	cap	NOUN
fsr-3931	267	4	combined	combine	VERB
fsr-3931	267	5	with	with	ADP
fsr-3931	267	6	a	a	DET
fsr-3931	267	7	guarantee	guarantee	NOUN
fsr-3931	267	8	rate	rate	NOUN
fsr-3931	267	9	on	on	ADP
fsr-3931	267	10	the	the	DET
fsr-3931	267	11	entire	entire	ADJ
fsr-3931	267	12	principal	principal	NOUN
fsr-3931	267	13	allows	allow	VERB
fsr-3931	267	14	the	the	DET
fsr-3931	267	15	firm	firm	NOUN
fsr-3931	267	16	to	to	PART
fsr-3931	267	17	raise	raise	VERB
fsr-3931	267	18	its	its	PRON
fsr-3931	267	19	participation	participation	NOUN
fsr-3931	267	20	rate	rate	NOUN
fsr-3931	267	21	dramatically	dramatically	ADV
fsr-3931	267	22	to	to	ADP
fsr-3931	267	23	100	100	NUM
fsr-3931	267	24	%	%	NOUN
fsr-3931	267	25	.	.	PUNCT
fsr-3931	268	1	this	this	DET
fsr-3931	268	2	results	result	VERB
fsr-3931	268	3	in	in	ADP
fsr-3931	268	4	a	a	DET
fsr-3931	268	5	similar	similar	ADJ
fsr-3931	268	6	mean	mean	NOUN
fsr-3931	268	7	return	return	NOUN
fsr-3931	268	8	with	with	ADP
fsr-3931	268	9	approximately	approximately	ADV
fsr-3931	268	10	onefourth	onefourth	NOUN
fsr-3931	268	11	the	the	DET
fsr-3931	268	12	standard	standard	ADJ
fsr-3931	268	13	deviation	deviation	NOUN
fsr-3931	268	14	and	and	CCONJ
fsr-3931	268	15	a	a	DET
fsr-3931	268	16	tighter	tight	ADJ
fsr-3931	268	17	range	range	NOUN
fsr-3931	268	18	of	of	ADP
fsr-3931	268	19	possible	possible	ADJ
fsr-3931	268	20	returns	return	NOUN
fsr-3931	268	21	of	of	ADP
fsr-3931	268	22	the	the	DET
fsr-3931	268	23	base	base	NOUN
fsr-3931	268	24	case	case	NOUN
fsr-3931	268	25	.	.	PUNCT
fsr-3931	269	1	the	the	DET
fsr-3931	269	2	ptp	ptp	PROPN
fsr-3931	269	3	-	-	PUNCT
fsr-3931	269	4	r	r	NOUN
fsr-3931	269	5	interest	interest	NOUN
fsr-3931	269	6	crediting	crediting	NOUN
fsr-3931	269	7	technique	technique	NOUN
fsr-3931	269	8	on	on	ADP
fsr-3931	269	9	a	a	DET
fsr-3931	269	10	longer	long	ADJ
fsr-3931	269	11	-	-	PUNCT
fsr-3931	269	12	term	term	NOUN
fsr-3931	269	13	eia	eia	NOUN
fsr-3931	269	14	will	will	AUX
fsr-3931	269	15	fit	fit	VERB
fsr-3931	269	16	well	well	ADV
fsr-3931	269	17	with	with	ADP
fsr-3931	269	18	most	most	ADJ
fsr-3931	269	19	risk	risk	NOUN
fsr-3931	269	20	averse	averse	ADJ
fsr-3931	269	21	investors	investor	NOUN
fsr-3931	269	22	as	as	SCONJ
fsr-3931	269	23	the	the	DET
fsr-3931	269	24	annuity	annuity	NOUN
fsr-3931	269	25	owner	owner	NOUN
fsr-3931	269	26	is	be	AUX
fsr-3931	269	27	guaranteed	guarantee	VERB
fsr-3931	269	28	a	a	DET
fsr-3931	269	29	rate	rate	NOUN
fsr-3931	269	30	of	of	ADP
fsr-3931	269	31	return	return	NOUN
fsr-3931	269	32	and	and	CCONJ
fsr-3931	269	33	receives	receive	VERB
fsr-3931	269	34	all	all	PRON
fsr-3931	269	35	of	of	ADP
fsr-3931	269	36	the	the	DET
fsr-3931	269	37	appreciation	appreciation	NOUN
fsr-3931	269	38	in	in	ADP
fsr-3931	269	39	the	the	DET
fsr-3931	269	40	index	index	NOUN
fsr-3931	269	41	up	up	ADP
fsr-3931	269	42	to	to	ADP
fsr-3931	269	43	the	the	DET
fsr-3931	269	44	maximum	maximum	ADJ
fsr-3931	269	45	cap	cap	NOUN
fsr-3931	269	46	set	set	VERB
fsr-3931	269	47	by	by	ADP
fsr-3931	269	48	the	the	DET
fsr-3931	269	49	insurer	insurer	NOUN
fsr-3931	269	50	.	.	PUNCT
fsr-3931	270	1	in	in	ADP
fsr-3931	270	2	addition	addition	NOUN
fsr-3931	270	3	,	,	PUNCT
fsr-3931	270	4	the	the	DET
fsr-3931	270	5	return	return	NOUN
fsr-3931	270	6	is	be	AUX
fsr-3931	270	7	“	"	PUNCT
fsr-3931	270	8	locked	locked	ADJ
fsr-3931	270	9	”	"	PUNCT
fsr-3931	270	10	each	each	DET
fsr-3931	270	11	year	year	NOUN
fsr-3931	270	12	and	and	CCONJ
fsr-3931	270	13	can	can	AUX
fsr-3931	270	14	not	not	PART
fsr-3931	270	15	be	be	AUX
fsr-3931	270	16	reduced	reduce	VERB
fsr-3931	270	17	or	or	CCONJ
fsr-3931	270	18	eliminated	eliminate	VERB
fsr-3931	270	19	because	because	SCONJ
fsr-3931	270	20	of	of	ADP
fsr-3931	270	21	adverse	adverse	ADJ
fsr-3931	270	22	market	market	NOUN
fsr-3931	270	23	conditions	condition	NOUN
fsr-3931	270	24	in	in	ADP
fsr-3931	270	25	later	later	ADJ
fsr-3931	270	26	years	year	NOUN
fsr-3931	270	27	.	.	PUNCT
fsr-3931	271	1	5.4	5.4	NUM
fsr-3931	271	2	fixed	fix	VERB
fsr-3931	271	3	annuity	annuity	NOUN
fsr-3931	271	4	comparison	comparison	NOUN
fsr-3931	271	5	in	in	ADP
fsr-3931	271	6	total	total	NOUN
fsr-3931	271	7	,	,	PUNCT
fsr-3931	271	8	the	the	DET
fsr-3931	271	9	expected	expect	VERB
fsr-3931	271	10	performance	performance	NOUN
fsr-3931	271	11	of	of	ADP
fsr-3931	271	12	the	the	DET
fsr-3931	271	13	five	five	NUM
fsr-3931	271	14	-	-	PUNCT
fsr-3931	271	15	year	year	NOUN
fsr-3931	271	16	eia	eia	NOUN
fsr-3931	271	17	will	will	AUX
fsr-3931	271	18	be	be	AUX
fsr-3931	271	19	similar	similar	ADJ
fsr-3931	271	20	to	to	ADP
fsr-3931	271	21	that	that	PRON
fsr-3931	271	22	of	of	ADP
fsr-3931	271	23	a	a	DET
fsr-3931	271	24	regular	regular	ADJ
fsr-3931	271	25	fixed	fix	VERB
fsr-3931	271	26	annuity	annuity	NOUN
fsr-3931	271	27	.	.	PUNCT
fsr-3931	272	1	there	there	PRON
fsr-3931	272	2	are	be	VERB
fsr-3931	272	3	a	a	DET
fsr-3931	272	4	few	few	ADJ
fsr-3931	272	5	data	datum	NOUN
fsr-3931	272	6	sources	source	NOUN
fsr-3931	272	7	that	that	PRON
fsr-3931	272	8	provide	provide	VERB
fsr-3931	272	9	historical	historical	ADJ
fsr-3931	272	10	deferred	deferred	ADJ
fsr-3931	272	11	fixed	fix	VERB
fsr-3931	272	12	annuity	annuity	NOUN
fsr-3931	272	13	rates	rate	NOUN
fsr-3931	272	14	,	,	PUNCT
fsr-3931	272	15	although	although	SCONJ
fsr-3931	272	16	they	they	PRON
fsr-3931	272	17	are	be	AUX
fsr-3931	272	18	not	not	PART
fsr-3931	272	19	precisely	precisely	ADV
fsr-3931	272	20	what	what	PRON
fsr-3931	272	21	is	be	AUX
fsr-3931	272	22	needed	need	VERB
fsr-3931	272	23	for	for	ADP
fsr-3931	272	24	comparison	comparison	NOUN
fsr-3931	272	25	in	in	ADP
fsr-3931	272	26	this	this	DET
fsr-3931	272	27	analysis	analysis	NOUN
fsr-3931	272	28	.	.	PUNCT
fsr-3931	273	1	the	the	DET
fsr-3931	273	2	first	first	ADJ
fsr-3931	273	3	data	datum	NOUN
fsr-3931	273	4	source	source	NOUN
fsr-3931	273	5	(	(	PUNCT
fsr-3931	273	6	jnl	jnl	NOUN
fsr-3931	273	7	,	,	PUNCT
fsr-3931	273	8	1999	1999	NUM
fsr-3931	273	9	)	)	PUNCT
fsr-3931	273	10	is	be	AUX
fsr-3931	273	11	a	a	DET
fsr-3931	273	12	single	single	ADJ
fsr-3931	273	13	annuity	annuity	NOUN
fsr-3931	273	14	issuer	issuer	NOUN
fsr-3931	273	15	.	.	PUNCT
fsr-3931	274	1	the	the	DET
fsr-3931	274	2	insurer	insurer	NOUN
fsr-3931	274	3	provides	provide	VERB
fsr-3931	274	4	information	information	NOUN
fsr-3931	274	5	regarding	regard	VERB
fsr-3931	274	6	the	the	DET
fsr-3931	274	7	current	current	ADJ
fsr-3931	274	8	contract	contract	NOUN
fsr-3931	274	9	value	value	NOUN
fsr-3931	274	10	and	and	CCONJ
fsr-3931	274	11	annualized	annualize	VERB
fsr-3931	274	12	return	return	NOUN
fsr-3931	274	13	of	of	ADP
fsr-3931	274	14	annuities	annuity	NOUN
fsr-3931	274	15	purchased	purchase	VERB
fsr-3931	274	16	from	from	ADP
fsr-3931	274	17	1975	1975	NUM
fsr-3931	274	18	through	through	ADP
fsr-3931	274	19	1998	1998	NUM
fsr-3931	274	20	.	.	PUNCT
fsr-3931	275	1	these	these	DET
fsr-3931	275	2	annuities	annuity	NOUN
fsr-3931	275	3	have	have	AUX
fsr-3931	275	4	holding	hold	VERB
fsr-3931	275	5	periods	period	NOUN
fsr-3931	275	6	from	from	ADP
fsr-3931	275	7	1	1	NUM
fsr-3931	275	8	to	to	PART
fsr-3931	275	9	24	24	NUM
fsr-3931	275	10	years	year	NOUN
fsr-3931	275	11	and	and	CCONJ
fsr-3931	275	12	annualized	annualize	VERB
fsr-3931	275	13	returns	return	NOUN
fsr-3931	275	14	that	that	PRON
fsr-3931	275	15	range	range	VERB
fsr-3931	275	16	from	from	ADP
fsr-3931	275	17	5.71	5.71	NUM
fsr-3931	275	18	%	%	NOUN
fsr-3931	275	19	to	to	PART
fsr-3931	275	20	8.40	8.40	NUM
fsr-3931	275	21	%	%	NOUN
fsr-3931	275	22	with	with	ADP
fsr-3931	275	23	a	a	DET
fsr-3931	275	24	mean	mean	ADV
fsr-3931	275	25	annualized	annualize	VERB
fsr-3931	275	26	rate	rate	NOUN
fsr-3931	275	27	of	of	ADP
fsr-3931	275	28	7.15	7.15	NUM
fsr-3931	275	29	%	%	NOUN
fsr-3931	275	30	.	.	PUNCT
fsr-3931	276	1	the	the	DET
fsr-3931	276	2	most	most	ADV
fsr-3931	276	3	recent	recent	ADJ
fsr-3931	276	4	10	10	NUM
fsr-3931	276	5	-	-	PUNCT
fsr-3931	276	6	year	year	NOUN
fsr-3931	276	7	and	and	CCONJ
fsr-3931	276	8	11	11	NUM
fsr-3931	276	9	-	-	PUNCT
fsr-3931	276	10	year	year	NOUN
fsr-3931	276	11	annualized	annualize	VERB
fsr-3931	276	12	yields	yield	NOUN
fsr-3931	276	13	generate	generate	VERB
fsr-3931	276	14	rates	rate	NOUN
fsr-3931	276	15	of	of	ADP
fsr-3931	276	16	6.68	6.68	NUM
fsr-3931	276	17	%	%	NOUN
fsr-3931	276	18	and	and	CCONJ
fsr-3931	276	19	6.84	6.84	NUM
fsr-3931	276	20	%	%	NOUN
fsr-3931	276	21	respectively	respectively	ADV
fsr-3931	276	22	.	.	PUNCT
fsr-3931	277	1	the	the	DET
fsr-3931	277	2	web	web	NOUN
fsr-3931	277	3	site	site	NOUN
fsr-3931	277	4	for	for	ADP
fsr-3931	277	5	the	the	DET
fsr-3931	277	6	thrift	thrift	NOUN
fsr-3931	277	7	savings	saving	NOUN
fsr-3931	277	8	plan	plan	NOUN
fsr-3931	277	9	for	for	ADP
fsr-3931	277	10	federal	federal	ADJ
fsr-3931	277	11	employees	employee	NOUN
fsr-3931	277	12	(	(	PUNCT
fsr-3931	277	13	1999	1999	NUM
fsr-3931	277	14	)	)	PUNCT
fsr-3931	277	15	provides	provide	VERB
fsr-3931	277	16	an	an	DET
fsr-3931	277	17	annuity	annuity	NOUN
fsr-3931	277	18	history	history	NOUN
fsr-3931	277	19	going	go	VERB
fsr-3931	277	20	back	back	ADV
fsr-3931	277	21	to	to	ADP
fsr-3931	277	22	1989	1989	NUM
fsr-3931	277	23	.	.	PUNCT
fsr-3931	278	1	the	the	DET
fsr-3931	278	2	average	average	ADJ
fsr-3931	278	3	monthly	monthly	ADJ
fsr-3931	278	4	annuity	annuity	NOUN
fsr-3931	278	5	rates	rate	NOUN
fsr-3931	278	6	range	range	VERB
fsr-3931	278	7	from	from	ADP
fsr-3931	278	8	5.56	5.56	NUM
fsr-3931	278	9	%	%	NOUN
fsr-3931	278	10	to	to	ADP
fsr-3931	278	11	8.76	8.76	NUM
fsr-3931	278	12	%	%	NOUN
fsr-3931	278	13	with	with	ADP
fsr-3931	278	14	a	a	DET
fsr-3931	278	15	7.06	7.06	NUM
fsr-3931	278	16	%	%	NOUN
fsr-3931	278	17	mean	mean	NOUN
fsr-3931	278	18	for	for	ADP
fsr-3931	278	19	the	the	DET
fsr-3931	278	20	years	year	NOUN
fsr-3931	278	21	1989	1989	NUM
fsr-3931	278	22	through	through	ADP
fsr-3931	278	23	1998	1998	NUM
fsr-3931	278	24	.	.	PUNCT
fsr-3931	279	1	the	the	DET
fsr-3931	279	2	annuity	annuity	NOUN
fsr-3931	279	3	shopper	shopper	NOUN
fsr-3931	279	4	(	(	PUNCT
fsr-3931	279	5	1999	1999	NUM
fsr-3931	279	6	)	)	PUNCT
fsr-3931	279	7	also	also	ADV
fsr-3931	279	8	supplied	supply	VERB
fsr-3931	279	9	single	single	ADJ
fsr-3931	279	10	premium	premium	NOUN
fsr-3931	279	11	deferred	defer	VERB
fsr-3931	279	12	annuity	annuity	NOUN
fsr-3931	279	13	rates	rate	NOUN
fsr-3931	279	14	going	go	VERB
fsr-3931	279	15	back	back	ADV
fsr-3931	279	16	to	to	ADP
fsr-3931	279	17	1980	1980	NUM
fsr-3931	279	18	.	.	PUNCT
fsr-3931	280	1	a	a	DET
fsr-3931	280	2	simple	simple	ADJ
fsr-3931	280	3	average	average	NOUN
fsr-3931	280	4	of	of	ADP
fsr-3931	280	5	the	the	DET
fsr-3931	280	6	rate	rate	NOUN
fsr-3931	280	7	set	set	NOUN
fsr-3931	280	8	yields	yield	VERB
fsr-3931	280	9	a	a	DET
fsr-3931	280	10	7.03	7.03	NUM
fsr-3931	280	11	%	%	NOUN
fsr-3931	280	12	average	average	NOUN
fsr-3931	280	13	and	and	CCONJ
fsr-3931	280	14	a	a	DET
fsr-3931	280	15	6.73	6.73	NUM
fsr-3931	280	16	%	%	NOUN
fsr-3931	280	17	monthly	monthly	ADJ
fsr-3931	280	18	weighted	weighted	ADJ
fsr-3931	280	19	average	average	ADJ
fsr-3931	280	20	rate	rate	NOUN
fsr-3931	280	21	.	.	PUNCT
fsr-3931	281	1	although	although	SCONJ
fsr-3931	281	2	it	it	PRON
fsr-3931	281	3	is	be	AUX
fsr-3931	281	4	important	important	ADJ
fsr-3931	281	5	not	not	PART
fsr-3931	281	6	to	to	PART
fsr-3931	281	7	generalize	generalize	VERB
fsr-3931	281	8	recent	recent	ADJ
fsr-3931	281	9	history	history	NOUN
fsr-3931	281	10	as	as	ADP
fsr-3931	281	11	being	be	AUX
fsr-3931	281	12	historically	historically	ADV
fsr-3931	281	13	representative	representative	ADJ
fsr-3931	281	14	,	,	PUNCT
fsr-3931	281	15	the	the	DET
fsr-3931	281	16	long	long	ADJ
fsr-3931	281	17	-	-	PUNCT
fsr-3931	281	18	term	term	NOUN
fsr-3931	281	19	fixed	fix	VERB
fsr-3931	281	20	annuity	annuity	NOUN
fsr-3931	281	21	yields	yield	NOUN
fsr-3931	281	22	have	have	AUX
fsr-3931	281	23	been	be	AUX
fsr-3931	281	24	in	in	ADP
fsr-3931	281	25	the	the	DET
fsr-3931	281	26	6.6	6.6	NUM
fsr-3931	281	27	%	%	NOUN
fsr-3931	281	28	to	to	PART
fsr-3931	281	29	7.1	7.1	NUM
fsr-3931	281	30	%	%	NOUN
fsr-3931	281	31	range	range	NOUN
fsr-3931	281	32	.	.	PUNCT
fsr-3931	282	1	as	as	ADP
fsr-3931	282	2	an	an	DET
fsr-3931	282	3	additional	additional	ADJ
fsr-3931	282	4	comparison	comparison	NOUN
fsr-3931	282	5	,	,	PUNCT
fsr-3931	282	6	the	the	DET
fsr-3931	282	7	performance	performance	NOUN
fsr-3931	282	8	of	of	ADP
fsr-3931	282	9	intermediate	intermediate	ADJ
fsr-3931	282	10	and	and	CCONJ
fsr-3931	282	11	long	long	ADJ
fsr-3931	282	12	-	-	PUNCT
fsr-3931	282	13	term	term	NOUN
fsr-3931	282	14	government	government	NOUN
fsr-3931	282	15	bonds	bond	NOUN
fsr-3931	282	16	is	be	AUX
fsr-3931	282	17	examined	examine	VERB
fsr-3931	282	18	using	use	VERB
fsr-3931	282	19	the	the	DET
fsr-3931	282	20	ibbotson	ibbotson	PROPN
fsr-3931	282	21	sbbi	sbbi	PROPN
fsr-3931	282	22	database	database	NOUN
fsr-3931	282	23	.	.	PUNCT
fsr-3931	283	1	the	the	DET
fsr-3931	283	2	results	result	NOUN
fsr-3931	283	3	are	be	AUX
fsr-3931	283	4	comparable	comparable	ADJ
fsr-3931	283	5	to	to	ADP
fsr-3931	283	6	the	the	DET
fsr-3931	283	7	previous	previous	ADJ
fsr-3931	283	8	annuity	annuity	NOUN
fsr-3931	283	9	data	datum	NOUN
fsr-3931	283	10	sources	source	NOUN
fsr-3931	283	11	as	as	ADP
fsr-3931	283	12	the	the	DET
fsr-3931	283	13	ten	ten	NUM
fsr-3931	283	14	-	-	PUNCT
fsr-3931	283	15	year	year	NOUN
fsr-3931	283	16	period	period	NOUN
fsr-3931	283	17	from	from	ADP
fsr-3931	283	18	1988	1988	NUM
fsr-3931	283	19	through	through	ADP
fsr-3931	283	20	1997	1997	NUM
fsr-3931	283	21	has	have	VERB
fsr-3931	283	22	geometric	geometric	ADJ
fsr-3931	283	23	mean	mean	ADJ
fsr-3931	283	24	returns	return	NOUN
fsr-3931	283	25	of	of	ADP
fsr-3931	283	26	7.36	7.36	NUM
fsr-3931	283	27	%	%	NOUN
fsr-3931	283	28	and	and	CCONJ
fsr-3931	283	29	6.71	6.71	NUM
fsr-3931	283	30	%	%	NOUN
fsr-3931	283	31	respectively	respectively	ADV
fsr-3931	283	32	for	for	ADP
fsr-3931	283	33	long	long	ADJ
fsr-3931	283	34	-	-	PUNCT
fsr-3931	283	35	term	term	NOUN
fsr-3931	283	36	and	and	CCONJ
fsr-3931	283	37	intermediate	intermediate	ADJ
fsr-3931	283	38	-	-	PUNCT
fsr-3931	283	39	term	term	NOUN
fsr-3931	283	40	government	government	NOUN
fsr-3931	283	41	bonds	bond	NOUN
fsr-3931	283	42	.	.	PUNCT
fsr-3931	284	1	for	for	ADP
fsr-3931	284	2	a	a	DET
fsr-3931	284	3	broader	broad	ADJ
fsr-3931	284	4	comparison	comparison	NOUN
fsr-3931	284	5	,	,	PUNCT
fsr-3931	284	6	the	the	DET
fsr-3931	284	7	geometric	geometric	ADJ
fsr-3931	284	8	mean	mean	NOUN
fsr-3931	284	9	over	over	ADP
fsr-3931	284	10	the	the	DET
fsr-3931	284	11	entire	entire	ADJ
fsr-3931	284	12	1926	1926	NUM
fsr-3931	284	13	to	to	ADP
fsr-3931	284	14	1998	1998	NUM
fsr-3931	284	15	339g.a	339g.a	NUM
fsr-3931	284	16	.	.	PUNCT
fsr-3931	285	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	285	2	/	/	SYM
fsr-3931	285	3	financial	financial	ADJ
fsr-3931	285	4	services	service	NOUN
fsr-3931	285	5	review	review	VERB
fsr-3931	285	6	9	9	NUM
fsr-3931	285	7	(	(	PUNCT
fsr-3931	285	8	2000	2000	NUM
fsr-3931	285	9	)	)	PUNCT
fsr-3931	285	10	327–342	327–342	NUM
fsr-3931	285	11	period	period	NOUN
fsr-3931	285	12	for	for	ADP
fsr-3931	285	13	the	the	DET
fsr-3931	285	14	long	long	ADJ
fsr-3931	285	15	-	-	PUNCT
fsr-3931	285	16	term	term	NOUN
fsr-3931	285	17	and	and	CCONJ
fsr-3931	285	18	intermediate	intermediate	ADJ
fsr-3931	285	19	government	government	NOUN
fsr-3931	285	20	yields	yield	VERB
fsr-3931	285	21	5.24	5.24	NUM
fsr-3931	285	22	%	%	NOUN
fsr-3931	285	23	and	and	CCONJ
fsr-3931	285	24	4.75	4.75	NUM
fsr-3931	285	25	%	%	NOUN
fsr-3931	285	26	respectively	respectively	ADV
fsr-3931	285	27	.	.	PUNCT
fsr-3931	286	1	if	if	SCONJ
fsr-3931	286	2	one	one	PRON
fsr-3931	286	3	assumes	assume	VERB
fsr-3931	286	4	that	that	SCONJ
fsr-3931	286	5	the	the	DET
fsr-3931	286	6	recent	recent	ADJ
fsr-3931	286	7	relationship	relationship	NOUN
fsr-3931	286	8	between	between	ADP
fsr-3931	286	9	deferred	defer	VERB
fsr-3931	286	10	annuity	annuity	NOUN
fsr-3931	286	11	rates	rate	NOUN
fsr-3931	286	12	and	and	CCONJ
fsr-3931	286	13	the	the	DET
fsr-3931	286	14	yield	yield	NOUN
fsr-3931	286	15	range	range	NOUN
fsr-3931	286	16	of	of	ADP
fsr-3931	286	17	intermediate	intermediate	ADJ
fsr-3931	286	18	and	and	CCONJ
fsr-3931	286	19	long	long	ADJ
fsr-3931	286	20	-	-	PUNCT
fsr-3931	286	21	term	term	NOUN
fsr-3931	286	22	bonds	bond	NOUN
fsr-3931	286	23	continues	continue	VERB
fsr-3931	286	24	into	into	ADP
fsr-3931	286	25	the	the	DET
fsr-3931	286	26	future	future	NOUN
fsr-3931	286	27	,	,	PUNCT
fsr-3931	286	28	then	then	ADV
fsr-3931	286	29	it	it	PRON
fsr-3931	286	30	is	be	AUX
fsr-3931	286	31	reasonable	reasonable	ADJ
fsr-3931	286	32	to	to	PART
fsr-3931	286	33	expect	expect	VERB
fsr-3931	286	34	that	that	SCONJ
fsr-3931	286	35	returns	return	NOUN
fsr-3931	286	36	on	on	ADP
fsr-3931	286	37	deferred	deferred	ADJ
fsr-3931	286	38	annuities	annuity	NOUN
fsr-3931	286	39	might	might	AUX
fsr-3931	286	40	yield	yield	VERB
fsr-3931	286	41	approximately	approximately	ADV
fsr-3931	286	42	5	5	NUM
fsr-3931	286	43	%	%	NOUN
fsr-3931	286	44	annually	annually	ADV
fsr-3931	286	45	.	.	PUNCT
fsr-3931	287	1	the	the	DET
fsr-3931	287	2	results	result	NOUN
fsr-3931	287	3	seem	seem	VERB
fsr-3931	287	4	to	to	PART
fsr-3931	287	5	indicate	indicate	VERB
fsr-3931	287	6	the	the	DET
fsr-3931	287	7	five	five	NUM
fsr-3931	287	8	-	-	PUNCT
fsr-3931	287	9	year	year	NOUN
fsr-3931	287	10	eia	eia	NOUN
fsr-3931	287	11	product	product	NOUN
fsr-3931	287	12	is	be	AUX
fsr-3931	287	13	comparable	comparable	ADJ
fsr-3931	287	14	in	in	ADP
fsr-3931	287	15	expected	expect	VERB
fsr-3931	287	16	returns	return	NOUN
fsr-3931	287	17	to	to	ADP
fsr-3931	287	18	traditional	traditional	ADJ
fsr-3931	287	19	fixed	fix	VERB
fsr-3931	287	20	annuities	annuity	NOUN
fsr-3931	287	21	ignoring	ignore	VERB
fsr-3931	287	22	all	all	DET
fsr-3931	287	23	issuance	issuance	NOUN
fsr-3931	287	24	costs	cost	NOUN
fsr-3931	287	25	.	.	PUNCT
fsr-3931	288	1	overall	overall	ADV
fsr-3931	288	2	,	,	PUNCT
fsr-3931	288	3	it	it	PRON
fsr-3931	288	4	appears	appear	VERB
fsr-3931	288	5	that	that	SCONJ
fsr-3931	288	6	the	the	DET
fsr-3931	288	7	best	good	ADJ
fsr-3931	288	8	choice	choice	NOUN
fsr-3931	288	9	for	for	ADP
fsr-3931	288	10	typical	typical	ADJ
fsr-3931	288	11	investors	investor	NOUN
fsr-3931	288	12	who	who	PRON
fsr-3931	288	13	are	be	AUX
fsr-3931	288	14	considering	consider	VERB
fsr-3931	288	15	eias	eias	PROPN
fsr-3931	288	16	is	be	AUX
fsr-3931	288	17	to	to	PART
fsr-3931	288	18	invest	invest	VERB
fsr-3931	288	19	for	for	ADP
fsr-3931	288	20	longer	long	ADJ
fsr-3931	288	21	-	-	PUNCT
fsr-3931	288	22	term	term	NOUN
fsr-3931	288	23	periods	period	NOUN
fsr-3931	288	24	.	.	PUNCT
fsr-3931	289	1	highly	highly	ADV
fsr-3931	289	2	risk	risk	NOUN
fsr-3931	289	3	-	-	PUNCT
fsr-3931	289	4	averse	averse	ADJ
fsr-3931	289	5	investors	investor	NOUN
fsr-3931	289	6	who	who	PRON
fsr-3931	289	7	have	have	VERB
fsr-3931	289	8	a	a	DET
fsr-3931	289	9	sufficient	sufficient	ADJ
fsr-3931	289	10	investment	investment	NOUN
fsr-3931	289	11	horizon	horizon	NOUN
fsr-3931	289	12	should	should	AUX
fsr-3931	289	13	consider	consider	VERB
fsr-3931	289	14	multiple	multiple	ADJ
fsr-3931	289	15	long	long	ADJ
fsr-3931	289	16	-	-	PUNCT
fsr-3931	289	17	term	term	NOUN
fsr-3931	289	18	contracts	contract	NOUN
fsr-3931	289	19	(	(	PUNCT
fsr-3931	289	20	assuming	assume	VERB
fsr-3931	289	21	eias	eia	NOUN
fsr-3931	289	22	continue	continue	VERB
fsr-3931	289	23	to	to	PART
fsr-3931	289	24	exist	exist	VERB
fsr-3931	289	25	)	)	PUNCT
fsr-3931	289	26	to	to	PART
fsr-3931	289	27	reduce	reduce	VERB
fsr-3931	289	28	the	the	DET
fsr-3931	289	29	risks	risk	NOUN
fsr-3931	289	30	inherent	inherent	ADJ
fsr-3931	289	31	in	in	ADP
fsr-3931	289	32	a	a	DET
fsr-3931	289	33	single	single	ADJ
fsr-3931	289	34	long	long	ADJ
fsr-3931	289	35	-	-	PUNCT
fsr-3931	289	36	term	term	NOUN
fsr-3931	289	37	(	(	PUNCT
fsr-3931	289	38	say	say	INTJ
fsr-3931	289	39	nine	nine	NUM
fsr-3931	289	40	years	year	NOUN
fsr-3931	289	41	)	)	PUNCT
fsr-3931	289	42	period	period	NOUN
fsr-3931	289	43	.	.	PUNCT
fsr-3931	290	1	an	an	DET
fsr-3931	290	2	annualized	annualize	VERB
fsr-3931	290	3	return	return	NOUN
fsr-3931	290	4	of	of	ADP
fsr-3931	290	5	7.6	7.6	NUM
fsr-3931	290	6	%	%	NOUN
fsr-3931	290	7	to	to	ADP
fsr-3931	290	8	8.3	8.3	NUM
fsr-3931	290	9	%	%	NOUN
fsr-3931	290	10	on	on	ADP
fsr-3931	290	11	a	a	DET
fsr-3931	290	12	tax	tax	NOUN
fsr-3931	290	13	-	-	PUNCT
fsr-3931	290	14	deferred	defer	VERB
fsr-3931	290	15	basis	basis	NOUN
fsr-3931	290	16	for	for	ADP
fsr-3931	290	17	two	two	NUM
fsr-3931	290	18	or	or	CCONJ
fsr-3931	290	19	three	three	NUM
fsr-3931	290	20	decades	decade	NOUN
fsr-3931	290	21	will	will	AUX
fsr-3931	290	22	provide	provide	VERB
fsr-3931	290	23	a	a	DET
fsr-3931	290	24	solid	solid	ADJ
fsr-3931	290	25	investment	investment	NOUN
fsr-3931	290	26	alternative	alternative	NOUN
fsr-3931	290	27	for	for	ADP
fsr-3931	290	28	the	the	DET
fsr-3931	290	29	risk	risk	NOUN
fsr-3931	290	30	involved	involve	VERB
fsr-3931	290	31	.	.	PUNCT
fsr-3931	291	1	on	on	ADP
fsr-3931	291	2	the	the	DET
fsr-3931	291	3	other	other	ADJ
fsr-3931	291	4	hand	hand	NOUN
fsr-3931	291	5	,	,	PUNCT
fsr-3931	291	6	it	it	PRON
fsr-3931	291	7	is	be	AUX
fsr-3931	291	8	difficult	difficult	ADJ
fsr-3931	291	9	to	to	PART
fsr-3931	291	10	justify	justify	VERB
fsr-3931	291	11	very	very	ADV
fsr-3931	291	12	short	short	ADJ
fsr-3931	291	13	-	-	PUNCT
fsr-3931	291	14	term	term	NOUN
fsr-3931	291	15	eias	eia	NOUN
fsr-3931	291	16	in	in	ADP
fsr-3931	291	17	any	any	DET
fsr-3931	291	18	portfolio	portfolio	NOUN
fsr-3931	291	19	.	.	PUNCT
fsr-3931	292	1	6	6	X
fsr-3931	292	2	.	.	X
fsr-3931	292	3	product	product	NOUN
fsr-3931	292	4	regulation	regulation	NOUN
fsr-3931	292	5	equity	equity	NOUN
fsr-3931	292	6	index	index	NOUN
fsr-3931	292	7	annuities	annuity	NOUN
fsr-3931	292	8	are	be	AUX
fsr-3931	292	9	commonly	commonly	ADV
fsr-3931	292	10	referred	refer	VERB
fsr-3931	292	11	to	to	ADP
fsr-3931	292	12	as	as	ADP
fsr-3931	292	13	having	have	VERB
fsr-3931	292	14	1	1	NUM
fsr-3931	292	15	)	)	PUNCT
fsr-3931	292	16	the	the	DET
fsr-3931	292	17	ability	ability	NOUN
fsr-3931	292	18	to	to	PART
fsr-3931	292	19	participate	participate	VERB
fsr-3931	292	20	in	in	ADP
fsr-3931	292	21	the	the	DET
fsr-3931	292	22	market	market	NOUN
fsr-3931	292	23	with	with	ADP
fsr-3931	292	24	equity	equity	NOUN
fsr-3931	292	25	appreciation	appreciation	NOUN
fsr-3931	292	26	and	and	CCONJ
fsr-3931	292	27	2	2	NUM
fsr-3931	292	28	)	)	PUNCT
fsr-3931	292	29	a	a	DET
fsr-3931	292	30	limited	limited	ADJ
fsr-3931	292	31	downside	downside	ADJ
fsr-3931	292	32	risk	risk	NOUN
fsr-3931	292	33	because	because	SCONJ
fsr-3931	292	34	of	of	ADP
fsr-3931	292	35	contract	contract	NOUN
fsr-3931	292	36	guarantees	guarantee	NOUN
fsr-3931	292	37	.	.	PUNCT
fsr-3931	293	1	this	this	PRON
fsr-3931	293	2	opens	open	VERB
fsr-3931	293	3	up	up	ADP
fsr-3931	293	4	problems	problem	NOUN
fsr-3931	293	5	on	on	ADP
fsr-3931	293	6	how	how	SCONJ
fsr-3931	293	7	the	the	DET
fsr-3931	293	8	eia	eia	NOUN
fsr-3931	293	9	will	will	AUX
fsr-3931	293	10	be	be	AUX
fsr-3931	293	11	marketed	market	VERB
fsr-3931	293	12	by	by	ADP
fsr-3931	293	13	the	the	DET
fsr-3931	293	14	insurance	insurance	NOUN
fsr-3931	293	15	company	company	NOUN
fsr-3931	293	16	’s	’s	PART
fsr-3931	293	17	agents	agent	NOUN
fsr-3931	293	18	without	without	ADP
fsr-3931	293	19	crossing	cross	VERB
fsr-3931	293	20	into	into	ADP
fsr-3931	293	21	the	the	DET
fsr-3931	293	22	securities	security	NOUN
fsr-3931	293	23	environment	environment	NOUN
fsr-3931	293	24	that	that	PRON
fsr-3931	293	25	is	be	AUX
fsr-3931	293	26	regulated	regulate	VERB
fsr-3931	293	27	by	by	ADP
fsr-3931	293	28	the	the	DET
fsr-3931	293	29	sec	sec	PROPN
fsr-3931	293	30	.	.	PUNCT
fsr-3931	294	1	eias	eias	PROPN
fsr-3931	294	2	are	be	AUX
fsr-3931	294	3	a	a	DET
fsr-3931	294	4	lot	lot	NOUN
fsr-3931	294	5	like	like	ADP
fsr-3931	294	6	the	the	DET
fsr-3931	294	7	creature	creature	NOUN
fsr-3931	294	8	that	that	PRON
fsr-3931	294	9	looks	look	VERB
fsr-3931	294	10	like	like	ADP
fsr-3931	294	11	a	a	DET
fsr-3931	294	12	duck	duck	NOUN
fsr-3931	294	13	,	,	PUNCT
fsr-3931	294	14	quacks	quack	VERB
fsr-3931	294	15	like	like	ADP
fsr-3931	294	16	a	a	DET
fsr-3931	294	17	duck	duck	NOUN
fsr-3931	294	18	,	,	PUNCT
fsr-3931	294	19	and	and	CCONJ
fsr-3931	294	20	flies	fly	VERB
fsr-3931	294	21	like	like	ADP
fsr-3931	294	22	a	a	DET
fsr-3931	294	23	duck	duck	NOUN
fsr-3931	294	24	.	.	PUNCT
fsr-3931	295	1	is	be	AUX
fsr-3931	295	2	it	it	PRON
fsr-3931	295	3	duck	duck	NOUN
fsr-3931	295	4	?	?	PUNCT
fsr-3931	296	1	eias	eia	NOUN
fsr-3931	296	2	have	have	VERB
fsr-3931	296	3	returns	return	NOUN
fsr-3931	296	4	dependent	dependent	ADJ
fsr-3931	296	5	on	on	ADP
fsr-3931	296	6	equity	equity	NOUN
fsr-3931	296	7	securities	security	NOUN
fsr-3931	296	8	and	and	CCONJ
fsr-3931	296	9	risk	risk	NOUN
fsr-3931	296	10	that	that	PRON
fsr-3931	296	11	is	be	AUX
fsr-3931	296	12	greater	great	ADJ
fsr-3931	296	13	than	than	ADP
fsr-3931	296	14	a	a	DET
fsr-3931	296	15	fixed	fix	VERB
fsr-3931	296	16	income	income	NOUN
fsr-3931	296	17	security	security	NOUN
fsr-3931	296	18	.	.	PUNCT
fsr-3931	297	1	is	be	AUX
fsr-3931	297	2	it	it	PRON
fsr-3931	297	3	a	a	DET
fsr-3931	297	4	security	security	NOUN
fsr-3931	297	5	?	?	PUNCT
fsr-3931	298	1	a	a	DET
fsr-3931	298	2	basic	basic	ADJ
fsr-3931	298	3	return	return	NOUN
fsr-3931	298	4	-	-	PUNCT
fsr-3931	298	5	risk	risk	NOUN
fsr-3931	298	6	analysis	analysis	NOUN
fsr-3931	298	7	of	of	ADP
fsr-3931	298	8	eia	eia	NOUN
fsr-3931	298	9	product	product	NOUN
fsr-3931	298	10	has	have	VERB
fsr-3931	298	11	yet	yet	ADV
fsr-3931	298	12	to	to	PART
fsr-3931	298	13	be	be	AUX
fsr-3931	298	14	published	publish	VERB
fsr-3931	298	15	.	.	PUNCT
fsr-3931	299	1	it	it	PRON
fsr-3931	299	2	appears	appear	VERB
fsr-3931	299	3	that	that	SCONJ
fsr-3931	299	4	insurance	insurance	NOUN
fsr-3931	299	5	companies	company	NOUN
fsr-3931	299	6	have	have	AUX
fsr-3931	299	7	intentionally	intentionally	ADV
fsr-3931	299	8	steered	steer	VERB
fsr-3931	299	9	away	away	ADV
fsr-3931	299	10	from	from	ADP
fsr-3931	299	11	providing	provide	VERB
fsr-3931	299	12	this	this	DET
fsr-3931	299	13	type	type	NOUN
fsr-3931	299	14	of	of	ADP
fsr-3931	299	15	information	information	NOUN
fsr-3931	299	16	due	due	ADP
fsr-3931	299	17	to	to	ADP
fsr-3931	299	18	the	the	DET
fsr-3931	299	19	possibility	possibility	NOUN
fsr-3931	299	20	of	of	ADP
fsr-3931	299	21	future	future	ADJ
fsr-3931	299	22	sec	sec	PROPN
fsr-3931	299	23	regulation	regulation	NOUN
fsr-3931	299	24	and	and	CCONJ
fsr-3931	299	25	a	a	DET
fsr-3931	299	26	potential	potential	ADJ
fsr-3931	299	27	threat	threat	NOUN
fsr-3931	299	28	of	of	ADP
fsr-3931	299	29	other	other	ADJ
fsr-3931	299	30	legal	legal	ADJ
fsr-3931	299	31	actions	action	NOUN
fsr-3931	299	32	.	.	PUNCT
fsr-3931	300	1	the	the	DET
fsr-3931	300	2	improperly	improperly	ADV
fsr-3931	300	3	trained	train	VERB
fsr-3931	300	4	or	or	CCONJ
fsr-3931	300	5	naı̈ve	naı̈ve	ADJ
fsr-3931	300	6	agent	agent	NOUN
fsr-3931	300	7	selling	sell	VERB
fsr-3931	300	8	eias	eia	NOUN
fsr-3931	300	9	may	may	AUX
fsr-3931	300	10	not	not	PART
fsr-3931	300	11	properly	properly	ADV
fsr-3931	300	12	inform	inform	VERB
fsr-3931	300	13	or	or	CCONJ
fsr-3931	300	14	understand	understand	VERB
fsr-3931	300	15	the	the	DET
fsr-3931	300	16	consequences	consequence	NOUN
fsr-3931	300	17	of	of	ADP
fsr-3931	300	18	the	the	DET
fsr-3931	300	19	eia	eia	NOUN
fsr-3931	300	20	product	product	NOUN
fsr-3931	300	21	on	on	ADP
fsr-3931	300	22	the	the	DET
fsr-3931	300	23	future	future	ADJ
fsr-3931	300	24	value	value	NOUN
fsr-3931	300	25	of	of	ADP
fsr-3931	300	26	a	a	DET
fsr-3931	300	27	customer	customer	NOUN
fsr-3931	300	28	account	account	NOUN
fsr-3931	300	29	.	.	PUNCT
fsr-3931	301	1	in	in	ADP
fsr-3931	301	2	fact	fact	NOUN
fsr-3931	301	3	,	,	PUNCT
fsr-3931	301	4	there	there	PRON
fsr-3931	301	5	appears	appear	VERB
fsr-3931	301	6	to	to	PART
fsr-3931	301	7	be	be	AUX
fsr-3931	301	8	a	a	DET
fsr-3931	301	9	potential	potential	ADJ
fsr-3931	301	10	quandary	quandary	NOUN
fsr-3931	301	11	for	for	ADP
fsr-3931	301	12	agents	agent	NOUN
fsr-3931	301	13	as	as	ADP
fsr-3931	301	14	a	a	DET
fsr-3931	301	15	thorough	thorough	ADJ
fsr-3931	301	16	explanation	explanation	NOUN
fsr-3931	301	17	of	of	ADP
fsr-3931	301	18	this	this	DET
fsr-3931	301	19	issue	issue	NOUN
fsr-3931	301	20	to	to	ADP
fsr-3931	301	21	a	a	DET
fsr-3931	301	22	client	client	NOUN
fsr-3931	301	23	could	could	AUX
fsr-3931	301	24	raise	raise	VERB
fsr-3931	301	25	two	two	NUM
fsr-3931	301	26	difficult	difficult	ADJ
fsr-3931	301	27	questions	question	NOUN
fsr-3931	301	28	.	.	PUNCT
fsr-3931	302	1	the	the	DET
fsr-3931	302	2	prospective	prospective	ADJ
fsr-3931	302	3	client	client	NOUN
fsr-3931	302	4	might	might	AUX
fsr-3931	302	5	ask	ask	VERB
fsr-3931	302	6	:	:	PUNCT
fsr-3931	302	7	1	1	NUM
fsr-3931	302	8	)	)	PUNCT
fsr-3931	302	9	should	should	AUX
fsr-3931	302	10	i	i	PRON
fsr-3931	302	11	just	just	ADV
fsr-3931	302	12	purchase	purchase	VERB
fsr-3931	302	13	a	a	DET
fsr-3931	302	14	portfolio	portfolio	NOUN
fsr-3931	302	15	of	of	ADP
fsr-3931	302	16	index	index	NOUN
fsr-3931	302	17	securities	security	NOUN
fsr-3931	302	18	directly	directly	ADV
fsr-3931	302	19	?	?	PUNCT
fsr-3931	303	1	or	or	CCONJ
fsr-3931	303	2	2	2	X
fsr-3931	303	3	)	)	PUNCT
fsr-3931	303	4	why	why	SCONJ
fsr-3931	303	5	should	should	AUX
fsr-3931	303	6	i	i	PRON
fsr-3931	303	7	purchase	purchase	VERB
fsr-3931	303	8	a	a	DET
fsr-3931	303	9	product	product	NOUN
fsr-3931	303	10	where	where	SCONJ
fsr-3931	303	11	i	i	PRON
fsr-3931	303	12	do	do	AUX
fsr-3931	303	13	not	not	PART
fsr-3931	303	14	receive	receive	VERB
fsr-3931	303	15	all	all	PRON
fsr-3931	303	16	of	of	ADP
fsr-3931	303	17	the	the	DET
fsr-3931	303	18	return	return	NOUN
fsr-3931	303	19	(	(	PUNCT
fsr-3931	303	20	dividends	dividend	NOUN
fsr-3931	303	21	)	)	PUNCT
fsr-3931	303	22	?	?	PUNCT
fsr-3931	304	1	the	the	DET
fsr-3931	304	2	first	first	ADJ
fsr-3931	304	3	question	question	NOUN
fsr-3931	304	4	implies	imply	VERB
fsr-3931	304	5	that	that	SCONJ
fsr-3931	304	6	the	the	DET
fsr-3931	304	7	purchase	purchase	NOUN
fsr-3931	304	8	would	would	AUX
fsr-3931	304	9	have	have	VERB
fsr-3931	304	10	to	to	PART
fsr-3931	304	11	be	be	AUX
fsr-3931	304	12	facilitated	facilitate	VERB
fsr-3931	304	13	by	by	ADP
fsr-3931	304	14	a	a	DET
fsr-3931	304	15	securities	security	NOUN
fsr-3931	304	16	licensed	license	VERB
fsr-3931	304	17	representative	representative	NOUN
fsr-3931	304	18	(	(	PUNCT
fsr-3931	304	19	or	or	CCONJ
fsr-3931	304	20	directly	directly	ADV
fsr-3931	304	21	by	by	ADP
fsr-3931	304	22	the	the	DET
fsr-3931	304	23	customer	customer	NOUN
fsr-3931	304	24	)	)	PUNCT
fsr-3931	304	25	and	and	CCONJ
fsr-3931	304	26	the	the	DET
fsr-3931	304	27	traditional	traditional	ADJ
fsr-3931	304	28	,	,	PUNCT
fsr-3931	304	29	nonsecurities	nonsecuritie	NOUN
fsr-3931	304	30	-	-	PUNCT
fsr-3931	304	31	licensed	license	VERB
fsr-3931	304	32	insurance	insurance	NOUN
fsr-3931	304	33	agent	agent	NOUN
fsr-3931	304	34	loses	lose	VERB
fsr-3931	304	35	the	the	DET
fsr-3931	304	36	sale	sale	NOUN
fsr-3931	304	37	.	.	PUNCT
fsr-3931	305	1	the	the	DET
fsr-3931	305	2	second	second	ADJ
fsr-3931	305	3	question	question	NOUN
fsr-3931	305	4	is	be	AUX
fsr-3931	305	5	more	more	ADV
fsr-3931	305	6	easily	easily	ADV
fsr-3931	305	7	handled	handle	VERB
fsr-3931	305	8	as	as	SCONJ
fsr-3931	305	9	the	the	DET
fsr-3931	305	10	eia	eia	PROPN
fsr-3931	305	11	contract	contract	NOUN
fsr-3931	305	12	guarantees	guarantee	VERB
fsr-3931	305	13	a	a	DET
fsr-3931	305	14	minimum	minimum	ADJ
fsr-3931	305	15	percentage	percentage	NOUN
fsr-3931	305	16	return	return	NOUN
fsr-3931	305	17	.	.	PUNCT
fsr-3931	306	1	the	the	DET
fsr-3931	306	2	overall	overall	ADJ
fsr-3931	306	3	problem	problem	NOUN
fsr-3931	306	4	is	be	AUX
fsr-3931	306	5	that	that	SCONJ
fsr-3931	306	6	a	a	DET
fsr-3931	306	7	thorough	thorough	ADJ
fsr-3931	306	8	explanation	explanation	NOUN
fsr-3931	306	9	of	of	ADP
fsr-3931	306	10	the	the	DET
fsr-3931	306	11	eia	eia	NOUN
fsr-3931	306	12	product	product	NOUN
fsr-3931	306	13	crosses	cross	VERB
fsr-3931	306	14	the	the	DET
fsr-3931	306	15	line	line	NOUN
fsr-3931	306	16	into	into	ADP
fsr-3931	306	17	selling	sell	VERB
fsr-3931	306	18	a	a	DET
fsr-3931	306	19	securities	security	NOUN
fsr-3931	306	20	product	product	NOUN
fsr-3931	306	21	and	and	CCONJ
fsr-3931	306	22	is	be	AUX
fsr-3931	306	23	dangerously	dangerously	ADV
fsr-3931	306	24	forcing	force	VERB
fsr-3931	306	25	many	many	ADJ
fsr-3931	306	26	insurance	insurance	NOUN
fsr-3931	306	27	agents	agent	NOUN
fsr-3931	306	28	into	into	ADP
fsr-3931	306	29	areas	area	NOUN
fsr-3931	306	30	that	that	SCONJ
fsr-3931	306	31	they	they	PRON
fsr-3931	306	32	are	be	AUX
fsr-3931	306	33	not	not	PART
fsr-3931	306	34	legally	legally	ADV
fsr-3931	306	35	equipped	equip	VERB
fsr-3931	306	36	to	to	PART
fsr-3931	306	37	handle	handle	VERB
fsr-3931	306	38	.	.	PUNCT
fsr-3931	307	1	a	a	DET
fsr-3931	307	2	subtle	subtle	ADJ
fsr-3931	307	3	,	,	PUNCT
fsr-3931	307	4	but	but	CCONJ
fsr-3931	307	5	important	important	ADJ
fsr-3931	307	6	point	point	NOUN
fsr-3931	307	7	should	should	AUX
fsr-3931	307	8	be	be	AUX
fsr-3931	307	9	made	make	VERB
fsr-3931	307	10	regarding	regard	VERB
fsr-3931	307	11	the	the	DET
fsr-3931	307	12	difference	difference	NOUN
fsr-3931	307	13	between	between	ADP
fsr-3931	307	14	traditional	traditional	ADJ
fsr-3931	307	15	fixed	fix	VERB
fsr-3931	307	16	annuity	annuity	NOUN
fsr-3931	307	17	contracts	contract	NOUN
fsr-3931	307	18	and	and	CCONJ
fsr-3931	307	19	the	the	DET
fsr-3931	307	20	eia	eia	PROPN
fsr-3931	307	21	.	.	PUNCT
fsr-3931	308	1	the	the	DET
fsr-3931	308	2	traditional	traditional	ADJ
fsr-3931	308	3	fixed	fix	VERB
fsr-3931	308	4	contract	contract	NOUN
fsr-3931	308	5	has	have	VERB
fsr-3931	308	6	an	an	DET
fsr-3931	308	7	initial	initial	ADJ
fsr-3931	308	8	known	know	VERB
fsr-3931	308	9	rate	rate	NOUN
fsr-3931	308	10	that	that	PRON
fsr-3931	308	11	the	the	DET
fsr-3931	308	12	purchaser	purchaser	NOUN
fsr-3931	308	13	accepts	accept	VERB
fsr-3931	308	14	on	on	ADP
fsr-3931	308	15	the	the	DET
fsr-3931	308	16	date	date	NOUN
fsr-3931	308	17	that	that	PRON
fsr-3931	308	18	the	the	DET
fsr-3931	308	19	contract	contract	NOUN
fsr-3931	308	20	is	be	AUX
fsr-3931	308	21	purchased	purchase	VERB
fsr-3931	308	22	,	,	PUNCT
fsr-3931	308	23	while	while	SCONJ
fsr-3931	308	24	the	the	DET
fsr-3931	308	25	eia	eia	PROPN
fsr-3931	308	26	purchaser	purchaser	NOUN
fsr-3931	308	27	only	only	ADV
fsr-3931	308	28	accepts	accept	VERB
fsr-3931	308	29	a	a	DET
fsr-3931	308	30	minimum	minimum	ADJ
fsr-3931	308	31	guarantee	guarantee	NOUN
fsr-3931	308	32	that	that	PRON
fsr-3931	308	33	may	may	AUX
fsr-3931	308	34	not	not	PART
fsr-3931	308	35	even	even	ADV
fsr-3931	308	36	guarantee	guarantee	VERB
fsr-3931	308	37	a	a	DET
fsr-3931	308	38	complete	complete	ADJ
fsr-3931	308	39	return	return	NOUN
fsr-3931	308	40	of	of	ADP
fsr-3931	308	41	340	340	NUM
fsr-3931	308	42	g.a	g.a	PROPN
fsr-3931	308	43	.	.	PUNCT
fsr-3931	309	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	309	2	/	/	SYM
fsr-3931	309	3	financial	financial	ADJ
fsr-3931	309	4	services	service	NOUN
fsr-3931	309	5	review	review	VERB
fsr-3931	309	6	9	9	NUM
fsr-3931	309	7	(	(	PUNCT
fsr-3931	309	8	2000	2000	NUM
fsr-3931	309	9	)	)	PUNCT
fsr-3931	309	10	327–342	327–342	NUM
fsr-3931	309	11	principal	principal	NOUN
fsr-3931	309	12	.	.	PUNCT
fsr-3931	310	1	it	it	PRON
fsr-3931	310	2	is	be	AUX
fsr-3931	310	3	the	the	DET
fsr-3931	310	4	opinion	opinion	NOUN
fsr-3931	310	5	of	of	ADP
fsr-3931	310	6	the	the	DET
fsr-3931	310	7	author	author	NOUN
fsr-3931	310	8	that	that	SCONJ
fsr-3931	310	9	the	the	DET
fsr-3931	310	10	above	above	ADJ
fsr-3931	310	11	arguments	argument	NOUN
fsr-3931	310	12	should	should	AUX
fsr-3931	310	13	generate	generate	VERB
fsr-3931	310	14	sec	sec	PROPN
fsr-3931	310	15	regulation	regulation	NOUN
fsr-3931	310	16	of	of	ADP
fsr-3931	310	17	eia	eia	PROPN
fsr-3931	310	18	contract	contract	NOUN
fsr-3931	310	19	sales	sale	NOUN
fsr-3931	310	20	in	in	ADP
fsr-3931	310	21	this	this	DET
fsr-3931	310	22	country	country	NOUN
fsr-3931	310	23	similar	similar	ADJ
fsr-3931	310	24	to	to	ADP
fsr-3931	310	25	other	other	ADJ
fsr-3931	310	26	variable	variable	ADJ
fsr-3931	310	27	securities	security	NOUN
fsr-3931	310	28	.	.	PUNCT
fsr-3931	311	1	eia	eia	PROPN
fsr-3931	311	2	contracts	contract	NOUN
fsr-3931	311	3	also	also	ADV
fsr-3931	311	4	raise	raise	VERB
fsr-3931	311	5	an	an	DET
fsr-3931	311	6	insurance	insurance	NOUN
fsr-3931	311	7	regulatory	regulatory	ADJ
fsr-3931	311	8	issue	issue	NOUN
fsr-3931	311	9	as	as	SCONJ
fsr-3931	311	10	these	these	DET
fsr-3931	311	11	products	product	NOUN
fsr-3931	311	12	have	have	VERB
fsr-3931	311	13	the	the	DET
fsr-3931	311	14	potential	potential	NOUN
fsr-3931	311	15	of	of	ADP
fsr-3931	311	16	increasing	increase	VERB
fsr-3931	311	17	the	the	DET
fsr-3931	311	18	business	business	NOUN
fsr-3931	311	19	risk	risk	NOUN
fsr-3931	311	20	of	of	ADP
fsr-3931	311	21	those	those	DET
fsr-3931	311	22	insurance	insurance	NOUN
fsr-3931	311	23	companies	company	NOUN
fsr-3931	311	24	underwriting	underwrite	VERB
fsr-3931	311	25	eia	eia	PROPN
fsr-3931	311	26	contracts	contract	NOUN
fsr-3931	311	27	based	base	VERB
fsr-3931	311	28	on	on	ADP
fsr-3931	311	29	their	their	PRON
fsr-3931	311	30	decision	decision	NOUN
fsr-3931	311	31	on	on	ADP
fsr-3931	311	32	how	how	SCONJ
fsr-3931	311	33	to	to	PART
fsr-3931	311	34	properly	properly	ADV
fsr-3931	311	35	fund	fund	VERB
fsr-3931	311	36	and	and	CCONJ
fsr-3931	311	37	manage	manage	VERB
fsr-3931	311	38	their	their	PRON
fsr-3931	311	39	underlying	underlie	VERB
fsr-3931	311	40	portfolio	portfolio	NOUN
fsr-3931	311	41	.	.	PUNCT
fsr-3931	312	1	a.m.	a.m.	PROPN
fsr-3931	313	1	best	good	ADJ
fsr-3931	313	2	has	have	AUX
fsr-3931	313	3	previously	previously	ADV
fsr-3931	313	4	made	make	VERB
fsr-3931	313	5	public	public	ADJ
fsr-3931	313	6	announcements	announcement	NOUN
fsr-3931	313	7	that	that	PRON
fsr-3931	313	8	downgrades	downgrade	NOUN
fsr-3931	313	9	could	could	AUX
fsr-3931	313	10	occur	occur	VERB
fsr-3931	313	11	if	if	SCONJ
fsr-3931	313	12	eias	eia	NOUN
fsr-3931	313	13	were	be	AUX
fsr-3931	313	14	to	to	PART
fsr-3931	313	15	become	become	VERB
fsr-3931	313	16	a	a	DET
fsr-3931	313	17	significant	significant	ADJ
fsr-3931	313	18	part	part	NOUN
fsr-3931	313	19	of	of	ADP
fsr-3931	313	20	the	the	DET
fsr-3931	313	21	product	product	NOUN
fsr-3931	313	22	portfolio	portfolio	NOUN
fsr-3931	313	23	.	.	PUNCT
fsr-3931	314	1	safeco	safeco	PROPN
fsr-3931	314	2	and	and	CCONJ
fsr-3931	314	3	keyport	keyport	PROPN
fsr-3931	314	4	life	life	PROPN
fsr-3931	314	5	have	have	AUX
fsr-3931	314	6	left	leave	VERB
fsr-3931	314	7	the	the	DET
fsr-3931	314	8	index	index	NOUN
fsr-3931	314	9	product	product	NOUN
fsr-3931	314	10	business	business	NOUN
fsr-3931	314	11	in	in	ADP
fsr-3931	314	12	recent	recent	ADJ
fsr-3931	314	13	years	year	NOUN
fsr-3931	314	14	because	because	SCONJ
fsr-3931	314	15	of	of	ADP
fsr-3931	314	16	what	what	PRON
fsr-3931	314	17	the	the	DET
fsr-3931	314	18	popular	popular	ADJ
fsr-3931	314	19	press	press	NOUN
fsr-3931	314	20	(	(	PUNCT
fsr-3931	314	21	greene	greene	PROPN
fsr-3931	314	22	,	,	PUNCT
fsr-3931	314	23	2000	2000	NUM
fsr-3931	314	24	)	)	PUNCT
fsr-3931	314	25	has	have	AUX
fsr-3931	314	26	reported	report	VERB
fsr-3931	314	27	as	as	ADP
fsr-3931	314	28	poor	poor	ADJ
fsr-3931	314	29	investment	investment	NOUN
fsr-3931	314	30	decisions	decision	NOUN
fsr-3931	314	31	with	with	ADP
fsr-3931	314	32	eia	eia	PROPN
fsr-3931	314	33	premiums	premium	NOUN
fsr-3931	314	34	.	.	PUNCT
fsr-3931	315	1	this	this	PRON
fsr-3931	315	2	seems	seem	VERB
fsr-3931	315	3	to	to	PART
fsr-3931	315	4	provide	provide	VERB
fsr-3931	315	5	supporting	support	VERB
fsr-3931	315	6	evidence	evidence	NOUN
fsr-3931	315	7	of	of	ADP
fsr-3931	315	8	the	the	DET
fsr-3931	315	9	potential	potential	ADJ
fsr-3931	315	10	risk	risk	NOUN
fsr-3931	315	11	that	that	PRON
fsr-3931	315	12	exists	exist	VERB
fsr-3931	315	13	to	to	ADP
fsr-3931	315	14	insurers	insurer	NOUN
fsr-3931	315	15	in	in	ADP
fsr-3931	315	16	this	this	DET
fsr-3931	315	17	market	market	NOUN
fsr-3931	315	18	that	that	PRON
fsr-3931	315	19	must	must	AUX
fsr-3931	315	20	ultimately	ultimately	ADV
fsr-3931	315	21	be	be	AUX
fsr-3931	315	22	borne	bear	VERB
fsr-3931	315	23	by	by	ADP
fsr-3931	315	24	the	the	DET
fsr-3931	315	25	customers	customer	NOUN
fsr-3931	315	26	of	of	ADP
fsr-3931	315	27	the	the	DET
fsr-3931	315	28	insurer	insurer	NOUN
fsr-3931	315	29	.	.	PUNCT
fsr-3931	316	1	7	7	X
fsr-3931	316	2	.	.	X
fsr-3931	316	3	conclusion	conclusion	NOUN
fsr-3931	316	4	the	the	DET
fsr-3931	316	5	equity	equity	NOUN
fsr-3931	316	6	index	index	NOUN
fsr-3931	316	7	annuity	annuity	NOUN
fsr-3931	316	8	is	be	AUX
fsr-3931	316	9	a	a	DET
fsr-3931	316	10	recent	recent	ADJ
fsr-3931	316	11	development	development	NOUN
fsr-3931	316	12	that	that	PRON
fsr-3931	316	13	allows	allow	VERB
fsr-3931	316	14	traditional	traditional	ADJ
fsr-3931	316	15	insurers	insurer	NOUN
fsr-3931	316	16	to	to	PART
fsr-3931	316	17	provide	provide	VERB
fsr-3931	316	18	an	an	DET
fsr-3931	316	19	equity	equity	NOUN
fsr-3931	316	20	-	-	PUNCT
fsr-3931	316	21	like	like	ADJ
fsr-3931	316	22	product	product	NOUN
fsr-3931	316	23	to	to	ADP
fsr-3931	316	24	their	their	PRON
fsr-3931	316	25	product	product	NOUN
fsr-3931	316	26	line	line	NOUN
fsr-3931	316	27	.	.	PUNCT
fsr-3931	317	1	the	the	DET
fsr-3931	317	2	results	result	NOUN
fsr-3931	317	3	of	of	ADP
fsr-3931	317	4	this	this	DET
fsr-3931	317	5	analysis	analysis	NOUN
fsr-3931	317	6	indicate	indicate	VERB
fsr-3931	317	7	that	that	SCONJ
fsr-3931	317	8	the	the	DET
fsr-3931	317	9	product	product	NOUN
fsr-3931	317	10	,	,	PUNCT
fsr-3931	317	11	on	on	ADP
fsr-3931	317	12	its	its	PRON
fsr-3931	317	13	performance	performance	NOUN
fsr-3931	317	14	basis	basis	NOUN
fsr-3931	317	15	only	only	ADV
fsr-3931	317	16	,	,	PUNCT
fsr-3931	317	17	does	do	AUX
fsr-3931	317	18	not	not	PART
fsr-3931	317	19	match	match	VERB
fsr-3931	317	20	up	up	ADP
fsr-3931	317	21	well	well	ADV
fsr-3931	317	22	with	with	ADP
fsr-3931	317	23	traditional	traditional	ADJ
fsr-3931	317	24	equitybased	equitybase	VERB
fsr-3931	317	25	investments	investment	NOUN
fsr-3931	317	26	and	and	CCONJ
fsr-3931	317	27	,	,	PUNCT
fsr-3931	317	28	in	in	ADP
fsr-3931	317	29	many	many	ADJ
fsr-3931	317	30	instances	instance	NOUN
fsr-3931	317	31	,	,	PUNCT
fsr-3931	317	32	traditional	traditional	ADJ
fsr-3931	317	33	annuity	annuity	NOUN
fsr-3931	317	34	performance	performance	NOUN
fsr-3931	317	35	.	.	PUNCT
fsr-3931	318	1	the	the	DET
fsr-3931	318	2	biggest	big	ADJ
fsr-3931	318	3	advantage	advantage	NOUN
fsr-3931	318	4	that	that	PRON
fsr-3931	318	5	a	a	DET
fsr-3931	318	6	single	single	ADJ
fsr-3931	318	7	premium	premium	NOUN
fsr-3931	318	8	deferred	defer	VERB
fsr-3931	318	9	annuity	annuity	NOUN
fsr-3931	318	10	has	have	VERB
fsr-3931	318	11	is	be	AUX
fsr-3931	318	12	tax	tax	NOUN
fsr-3931	318	13	deferral	deferral	NOUN
fsr-3931	318	14	.	.	PUNCT
fsr-3931	319	1	the	the	DET
fsr-3931	319	2	eia	eia	PROPN
fsr-3931	319	3	tax	tax	NOUN
fsr-3931	319	4	advantage	advantage	NOUN
fsr-3931	319	5	disappears	disappear	VERB
fsr-3931	319	6	as	as	SCONJ
fsr-3931	319	7	the	the	DET
fsr-3931	319	8	direct	direct	ADJ
fsr-3931	319	9	investment	investment	NOUN
fsr-3931	319	10	has	have	VERB
fsr-3931	319	11	the	the	DET
fsr-3931	319	12	benefits	benefit	NOUN
fsr-3931	319	13	of	of	ADP
fsr-3931	319	14	sale	sale	NOUN
fsr-3931	319	15	timing	timing	NOUN
fsr-3931	319	16	,	,	PUNCT
fsr-3931	319	17	a	a	DET
fsr-3931	319	18	lower	low	ADJ
fsr-3931	319	19	u.s	u.s	PROPN
fsr-3931	319	20	.	.	PROPN
fsr-3931	319	21	capital	capital	NOUN
fsr-3931	319	22	gains	gain	NOUN
fsr-3931	319	23	rate	rate	NOUN
fsr-3931	319	24	,	,	PUNCT
fsr-3931	319	25	and	and	CCONJ
fsr-3931	319	26	the	the	DET
fsr-3931	319	27	inclusion	inclusion	NOUN
fsr-3931	319	28	of	of	ADP
fsr-3931	319	29	dividends	dividend	NOUN
fsr-3931	319	30	.	.	PUNCT
fsr-3931	320	1	the	the	DET
fsr-3931	320	2	results	result	NOUN
fsr-3931	320	3	presented	present	VERB
fsr-3931	320	4	here	here	ADV
fsr-3931	320	5	are	be	AUX
fsr-3931	320	6	highly	highly	ADV
fsr-3931	320	7	dependent	dependent	ADJ
fsr-3931	320	8	on	on	ADP
fsr-3931	320	9	the	the	DET
fsr-3931	320	10	participation	participation	NOUN
fsr-3931	320	11	rate	rate	NOUN
fsr-3931	320	12	assumption	assumption	NOUN
fsr-3931	320	13	.	.	PUNCT
fsr-3931	321	1	market	market	NOUN
fsr-3931	321	2	variations	variation	NOUN
fsr-3931	321	3	in	in	ADP
fsr-3931	321	4	participation	participation	NOUN
fsr-3931	321	5	rates	rate	NOUN
fsr-3931	321	6	may	may	AUX
fsr-3931	321	7	cause	cause	VERB
fsr-3931	321	8	varying	vary	VERB
fsr-3931	321	9	buying	buying	NOUN
fsr-3931	321	10	opportunities	opportunity	NOUN
fsr-3931	321	11	for	for	ADP
fsr-3931	321	12	investors	investor	NOUN
fsr-3931	321	13	in	in	ADP
fsr-3931	321	14	eia	eia	PROPN
fsr-3931	321	15	contracts	contract	NOUN
fsr-3931	321	16	.	.	PUNCT
fsr-3931	322	1	regardless	regardless	ADV
fsr-3931	322	2	of	of	ADP
fsr-3931	322	3	the	the	DET
fsr-3931	322	4	type	type	NOUN
fsr-3931	322	5	of	of	ADP
fsr-3931	322	6	financial	financial	ADJ
fsr-3931	322	7	professional	professional	ADJ
fsr-3931	322	8	,	,	PUNCT
fsr-3931	322	9	professional	professional	ADJ
fsr-3931	322	10	and	and	CCONJ
fsr-3931	322	11	ethical	ethical	ADJ
fsr-3931	322	12	responsibilities	responsibility	NOUN
fsr-3931	322	13	to	to	ADP
fsr-3931	322	14	the	the	DET
fsr-3931	322	15	client	client	NOUN
fsr-3931	322	16	should	should	AUX
fsr-3931	322	17	generally	generally	ADV
fsr-3931	322	18	result	result	VERB
fsr-3931	322	19	in	in	ADP
fsr-3931	322	20	the	the	DET
fsr-3931	322	21	same	same	ADJ
fsr-3931	322	22	use	use	NOUN
fsr-3931	322	23	of	of	ADP
fsr-3931	322	24	these	these	DET
fsr-3931	322	25	instruments	instrument	NOUN
fsr-3931	322	26	.	.	PUNCT
fsr-3931	323	1	thus	thus	ADV
fsr-3931	323	2	,	,	PUNCT
fsr-3931	323	3	a	a	DET
fsr-3931	323	4	nonsecurities	nonsecuritie	NOUN
fsr-3931	323	5	licensed	license	VERB
fsr-3931	323	6	insurance	insurance	NOUN
fsr-3931	323	7	agent	agent	NOUN
fsr-3931	323	8	should	should	AUX
fsr-3931	323	9	be	be	AUX
fsr-3931	323	10	working	work	VERB
fsr-3931	323	11	with	with	ADP
fsr-3931	323	12	a	a	DET
fsr-3931	323	13	securities	security	NOUN
fsr-3931	323	14	-	-	PUNCT
fsr-3931	323	15	licensed	license	VERB
fsr-3931	323	16	representative	representative	NOUN
fsr-3931	323	17	to	to	PART
fsr-3931	323	18	help	help	VERB
fsr-3931	323	19	clients	client	NOUN
fsr-3931	323	20	achieve	achieve	VERB
fsr-3931	323	21	their	their	PRON
fsr-3931	323	22	goals	goal	NOUN
fsr-3931	323	23	if	if	SCONJ
fsr-3931	323	24	the	the	DET
fsr-3931	323	25	agent	agent	NOUN
fsr-3931	323	26	does	do	AUX
fsr-3931	323	27	not	not	PART
fsr-3931	323	28	have	have	VERB
fsr-3931	323	29	the	the	DET
fsr-3931	323	30	appropriate	appropriate	ADJ
fsr-3931	323	31	tools	tool	NOUN
fsr-3931	323	32	or	or	CCONJ
fsr-3931	323	33	training	training	NOUN
fsr-3931	323	34	available	available	ADJ
fsr-3931	323	35	.	.	PUNCT
fsr-3931	324	1	in	in	ADP
fsr-3931	324	2	fact	fact	NOUN
fsr-3931	324	3	,	,	PUNCT
fsr-3931	324	4	a	a	DET
fsr-3931	324	5	planner	planner	NOUN
fsr-3931	324	6	may	may	AUX
fsr-3931	324	7	be	be	AUX
fsr-3931	324	8	able	able	ADJ
fsr-3931	324	9	to	to	PART
fsr-3931	324	10	replicate	replicate	VERB
fsr-3931	324	11	a	a	DET
fsr-3931	324	12	similar	similar	ADJ
fsr-3931	324	13	tax	tax	NOUN
fsr-3931	324	14	-	-	PUNCT
fsr-3931	324	15	advantaged	advantaged	ADJ
fsr-3931	324	16	portfolio	portfolio	NOUN
fsr-3931	324	17	through	through	ADP
fsr-3931	324	18	the	the	DET
fsr-3931	324	19	use	use	NOUN
fsr-3931	324	20	of	of	ADP
fsr-3931	324	21	a	a	DET
fsr-3931	324	22	combination	combination	NOUN
fsr-3931	324	23	of	of	ADP
fsr-3931	324	24	traditional	traditional	ADJ
fsr-3931	324	25	fixed	fix	VERB
fsr-3931	324	26	annuities	annuity	NOUN
fsr-3931	324	27	that	that	PRON
fsr-3931	324	28	provide	provide	VERB
fsr-3931	324	29	a	a	DET
fsr-3931	324	30	guarantee	guarantee	NOUN
fsr-3931	324	31	-	-	PUNCT
fsr-3931	324	32	like	like	ADJ
fsr-3931	324	33	floor	floor	NOUN
fsr-3931	324	34	return	return	NOUN
fsr-3931	324	35	and	and	CCONJ
fsr-3931	324	36	options	option	NOUN
fsr-3931	324	37	on	on	ADP
fsr-3931	324	38	spiders	spider	NOUN
fsr-3931	324	39	(	(	PUNCT
fsr-3931	324	40	spdrs	spdr	NOUN
fsr-3931	324	41	)	)	PUNCT
fsr-3931	324	42	.	.	PUNCT
fsr-3931	325	1	yet	yet	ADV
fsr-3931	325	2	,	,	PUNCT
fsr-3931	325	3	there	there	PRON
fsr-3931	325	4	is	be	VERB
fsr-3931	325	5	substantial	substantial	ADJ
fsr-3931	325	6	risk	risk	NOUN
fsr-3931	325	7	to	to	ADP
fsr-3931	325	8	the	the	DET
fsr-3931	325	9	financial	financial	ADJ
fsr-3931	325	10	professional	professional	NOUN
fsr-3931	325	11	as	as	ADP
fsr-3931	325	12	the	the	DET
fsr-3931	325	13	ability	ability	NOUN
fsr-3931	325	14	to	to	PART
fsr-3931	325	15	manage	manage	VERB
fsr-3931	325	16	a	a	DET
fsr-3931	325	17	portfolio	portfolio	NOUN
fsr-3931	325	18	of	of	ADP
fsr-3931	325	19	derivative	derivative	ADJ
fsr-3931	325	20	securities	security	NOUN
fsr-3931	325	21	is	be	AUX
fsr-3931	325	22	essential	essential	ADJ
fsr-3931	325	23	to	to	ADP
fsr-3931	325	24	the	the	DET
fsr-3931	325	25	success	success	NOUN
fsr-3931	325	26	of	of	ADP
fsr-3931	325	27	this	this	DET
fsr-3931	325	28	technique	technique	NOUN
fsr-3931	325	29	and	and	CCONJ
fsr-3931	325	30	may	may	AUX
fsr-3931	325	31	place	place	VERB
fsr-3931	325	32	additional	additional	ADJ
fsr-3931	325	33	liability	liability	NOUN
fsr-3931	325	34	risks	risk	NOUN
fsr-3931	325	35	on	on	ADP
fsr-3931	325	36	the	the	DET
fsr-3931	325	37	planner	planner	NOUN
fsr-3931	325	38	.	.	PUNCT
fsr-3931	326	1	it	it	PRON
fsr-3931	326	2	is	be	AUX
fsr-3931	326	3	important	important	ADJ
fsr-3931	326	4	to	to	PART
fsr-3931	326	5	keep	keep	VERB
fsr-3931	326	6	in	in	ADP
fsr-3931	326	7	mind	mind	NOUN
fsr-3931	326	8	that	that	SCONJ
fsr-3931	326	9	the	the	DET
fsr-3931	326	10	future	future	ADJ
fsr-3931	326	11	regulation	regulation	NOUN
fsr-3931	326	12	of	of	ADP
fsr-3931	326	13	these	these	DET
fsr-3931	326	14	instruments	instrument	NOUN
fsr-3931	326	15	is	be	AUX
fsr-3931	326	16	still	still	ADV
fsr-3931	326	17	in	in	ADP
fsr-3931	326	18	question	question	NOUN
fsr-3931	326	19	.	.	PUNCT
fsr-3931	327	1	the	the	DET
fsr-3931	327	2	eia	eia	PROPN
fsr-3931	327	3	product	product	NOUN
fsr-3931	327	4	is	be	AUX
fsr-3931	327	5	an	an	DET
fsr-3931	327	6	exceptional	exceptional	ADJ
fsr-3931	327	7	addition	addition	NOUN
fsr-3931	327	8	to	to	ADP
fsr-3931	327	9	the	the	DET
fsr-3931	327	10	product	product	NOUN
fsr-3931	327	11	list	list	NOUN
fsr-3931	327	12	of	of	ADP
fsr-3931	327	13	the	the	DET
fsr-3931	327	14	insurance	insurance	NOUN
fsr-3931	327	15	representative	representative	NOUN
fsr-3931	327	16	if	if	SCONJ
fsr-3931	327	17	the	the	DET
fsr-3931	327	18	client	client	NOUN
fsr-3931	327	19	and	and	CCONJ
fsr-3931	327	20	the	the	DET
fsr-3931	327	21	nonsecurities	nonsecuritie	NOUN
fsr-3931	327	22	licensed	license	VERB
fsr-3931	327	23	insurance	insurance	NOUN
fsr-3931	327	24	agent	agent	NOUN
fsr-3931	327	25	both	both	DET
fsr-3931	327	26	self	self	NOUN
fsr-3931	327	27	select	select	ADJ
fsr-3931	327	28	each	each	DET
fsr-3931	327	29	other	other	ADJ
fsr-3931	327	30	because	because	SCONJ
fsr-3931	327	31	of	of	ADP
fsr-3931	327	32	risk	risk	NOUN
fsr-3931	327	33	-	-	PUNCT
fsr-3931	327	34	aversion	aversion	NOUN
fsr-3931	327	35	,	,	PUNCT
fsr-3931	327	36	tax	tax	NOUN
fsr-3931	327	37	-	-	PUNCT
fsr-3931	327	38	aversion	aversion	NOUN
fsr-3931	327	39	,	,	PUNCT
fsr-3931	327	40	or	or	CCONJ
fsr-3931	327	41	both	both	PRON
fsr-3931	327	42	.	.	PUNCT
fsr-3931	328	1	in	in	ADP
fsr-3931	328	2	this	this	DET
fsr-3931	328	3	case	case	NOUN
fsr-3931	328	4	,	,	PUNCT
fsr-3931	328	5	the	the	DET
fsr-3931	328	6	product	product	NOUN
fsr-3931	328	7	allows	allow	VERB
fsr-3931	328	8	the	the	DET
fsr-3931	328	9	agent	agent	NOUN
fsr-3931	328	10	to	to	PART
fsr-3931	328	11	better	well	ADV
fsr-3931	328	12	fill	fill	VERB
fsr-3931	328	13	the	the	DET
fsr-3931	328	14	needs	need	NOUN
fsr-3931	328	15	of	of	ADP
fsr-3931	328	16	those	those	DET
fsr-3931	328	17	clients	client	NOUN
fsr-3931	328	18	who	who	PRON
fsr-3931	328	19	are	be	AUX
fsr-3931	328	20	less	less	ADJ
fsr-3931	328	21	risk	risk	NOUN
fsr-3931	328	22	-	-	PUNCT
fsr-3931	328	23	averse	averse	ADJ
fsr-3931	328	24	and	and	CCONJ
fsr-3931	328	25	desire	desire	VERB
fsr-3931	328	26	the	the	DET
fsr-3931	328	27	tax	tax	NOUN
fsr-3931	328	28	deferability	deferability	NOUN
fsr-3931	328	29	of	of	ADP
fsr-3931	328	30	this	this	DET
fsr-3931	328	31	product	product	NOUN
fsr-3931	328	32	.	.	PUNCT
fsr-3931	329	1	as	as	SCONJ
fsr-3931	329	2	the	the	DET
fsr-3931	329	3	market	market	NOUN
fsr-3931	329	4	size	size	NOUN
fsr-3931	329	5	of	of	ADP
fsr-3931	329	6	this	this	DET
fsr-3931	329	7	product	product	NOUN
fsr-3931	329	8	line	line	NOUN
fsr-3931	329	9	continues	continue	VERB
fsr-3931	329	10	to	to	PART
fsr-3931	329	11	grow	grow	VERB
fsr-3931	329	12	,	,	PUNCT
fsr-3931	329	13	it	it	PRON
fsr-3931	329	14	will	will	AUX
fsr-3931	329	15	become	become	VERB
fsr-3931	329	16	more	more	ADV
fsr-3931	329	17	difficult	difficult	ADJ
fsr-3931	329	18	to	to	PART
fsr-3931	329	19	regulate	regulate	VERB
fsr-3931	329	20	this	this	DET
fsr-3931	329	21	burgeoning	burgeon	VERB
fsr-3931	329	22	industry	industry	NOUN
fsr-3931	329	23	.	.	PUNCT
fsr-3931	330	1	firms	firm	NOUN
fsr-3931	330	2	should	should	AUX
fsr-3931	330	3	take	take	VERB
fsr-3931	330	4	a	a	DET
fsr-3931	330	5	proactive	proactive	ADJ
fsr-3931	330	6	approach	approach	NOUN
fsr-3931	330	7	at	at	ADP
fsr-3931	330	8	properly	properly	ADV
fsr-3931	330	9	educating	educate	VERB
fsr-3931	330	10	representatives	representative	NOUN
fsr-3931	330	11	how	how	SCONJ
fsr-3931	330	12	to	to	PART
fsr-3931	330	13	merchandise	merchandise	VERB
fsr-3931	330	14	these	these	DET
fsr-3931	330	15	instruments	instrument	NOUN
fsr-3931	330	16	without	without	ADP
fsr-3931	330	17	concern	concern	NOUN
fsr-3931	330	18	for	for	ADP
fsr-3931	330	19	the	the	DET
fsr-3931	330	20	regulatory	regulatory	ADJ
fsr-3931	330	21	environment	environment	NOUN
fsr-3931	330	22	.	.	PUNCT
fsr-3931	331	1	additionally	additionally	ADV
fsr-3931	331	2	,	,	PUNCT
fsr-3931	331	3	insurers	insurer	NOUN
fsr-3931	331	4	should	should	AUX
fsr-3931	331	5	be	be	AUX
fsr-3931	331	6	careful	careful	ADJ
fsr-3931	331	7	in	in	ADP
fsr-3931	331	8	setting	set	VERB
fsr-3931	331	9	participation	participation	NOUN
fsr-3931	331	10	rates	rate	NOUN
fsr-3931	331	11	to	to	PART
fsr-3931	331	12	minimize	minimize	VERB
fsr-3931	331	13	future	future	ADJ
fsr-3931	331	14	solvency	solvency	NOUN
fsr-3931	331	15	difficulties	difficulty	NOUN
fsr-3931	331	16	.	.	PUNCT
fsr-3931	332	1	341g.a	341g.a	NUM
fsr-3931	332	2	.	.	PUNCT
fsr-3931	333	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	333	2	/	/	SYM
fsr-3931	333	3	financial	financial	ADJ
fsr-3931	333	4	services	service	NOUN
fsr-3931	333	5	review	review	VERB
fsr-3931	333	6	9	9	NUM
fsr-3931	333	7	(	(	PUNCT
fsr-3931	333	8	2000	2000	NUM
fsr-3931	333	9	)	)	PUNCT
fsr-3931	334	1	327–342	327–342	NUM
fsr-3931	334	2	acknowledgments	acknowledgment	NOUN
fsr-3931	334	3	the	the	DET
fsr-3931	334	4	author	author	NOUN
fsr-3931	334	5	would	would	AUX
fsr-3931	334	6	like	like	VERB
fsr-3931	334	7	to	to	PART
fsr-3931	334	8	thank	thank	VERB
fsr-3931	334	9	participants	participant	NOUN
fsr-3931	334	10	at	at	ADP
fsr-3931	334	11	the	the	DET
fsr-3931	334	12	1999	1999	NUM
fsr-3931	334	13	academy	academy	NOUN
fsr-3931	334	14	of	of	ADP
fsr-3931	334	15	financial	financial	PROPN
fsr-3931	334	16	services	service	NOUN
fsr-3931	334	17	conference	conference	NOUN
fsr-3931	334	18	,	,	PUNCT
fsr-3931	334	19	christine	christine	PROPN
fsr-3931	334	20	a.	a.	PROPN
fsr-3931	334	21	mcclatchey	mcclatchey	PROPN
fsr-3931	334	22	,	,	PUNCT
fsr-3931	334	23	ken	ken	PROPN
fsr-3931	334	24	b.	b.	PROPN
fsr-3931	334	25	cyree	cyree	PROPN
fsr-3931	334	26	,	,	PUNCT
fsr-3931	334	27	karen	karen	PROPN
fsr-3931	334	28	eilers	eilers	PROPN
fsr-3931	334	29	lahey	lahey	PROPN
fsr-3931	334	30	,	,	PUNCT
fsr-3931	334	31	and	and	CCONJ
fsr-3931	334	32	two	two	NUM
fsr-3931	334	33	anonymous	anonymous	ADJ
fsr-3931	334	34	reviewers	reviewer	NOUN
fsr-3931	334	35	for	for	ADP
fsr-3931	334	36	their	their	PRON
fsr-3931	334	37	helpful	helpful	ADJ
fsr-3931	334	38	and	and	CCONJ
fsr-3931	334	39	thoughtful	thoughtful	ADJ
fsr-3931	334	40	comments	comment	NOUN
fsr-3931	334	41	.	.	PUNCT
fsr-3931	335	1	any	any	DET
fsr-3931	335	2	remaining	remain	VERB
fsr-3931	335	3	errors	error	NOUN
fsr-3931	335	4	are	be	AUX
fsr-3931	335	5	those	those	PRON
fsr-3931	335	6	of	of	ADP
fsr-3931	335	7	the	the	DET
fsr-3931	335	8	author	author	NOUN
fsr-3931	335	9	.	.	PUNCT
fsr-3931	336	1	references	reference	NOUN
fsr-3931	336	2	annuity	annuity	NOUN
fsr-3931	336	3	shopper	shopper	NOUN
fsr-3931	336	4	.	.	PUNCT
fsr-3931	337	1	(	(	PUNCT
fsr-3931	337	2	1999	1999	NUM
fsr-3931	337	3	)	)	PUNCT
fsr-3931	337	4	.	.	PUNCT
fsr-3931	338	1	http://www.annuityshopper.com/.	http://www.annuityshopper.com/.	ADJ
fsr-3931	338	2	august	august	PROPN
fsr-3931	338	3	,	,	PUNCT
fsr-3931	338	4	23	23	NUM
fsr-3931	338	5	.	.	PUNCT
fsr-3931	339	1	bodie	bodie	PROPN
fsr-3931	339	2	,	,	PUNCT
fsr-3931	339	3	z.	z.	PROPN
fsr-3931	339	4	,	,	PUNCT
fsr-3931	339	5	&	&	CCONJ
fsr-3931	339	6	crane	crane	PROPN
fsr-3931	339	7	,	,	PUNCT
fsr-3931	339	8	d.	d.	PROPN
fsr-3931	339	9	(	(	PUNCT
fsr-3931	339	10	1997	1997	NUM
fsr-3931	339	11	)	)	PUNCT
fsr-3931	339	12	.	.	PUNCT
fsr-3931	340	1	personal	personal	ADJ
fsr-3931	340	2	investing	investing	NOUN
fsr-3931	340	3	:	:	PUNCT
fsr-3931	340	4	advice	advice	NOUN
fsr-3931	340	5	,	,	PUNCT
fsr-3931	340	6	theory	theory	NOUN
fsr-3931	340	7	,	,	PUNCT
fsr-3931	340	8	and	and	CCONJ
fsr-3931	340	9	evidence	evidence	NOUN
fsr-3931	340	10	.	.	PUNCT
fsr-3931	341	1	financial	financial	ADJ
fsr-3931	341	2	analysts	analyst	NOUN
fsr-3931	341	3	journal	journal	NOUN
fsr-3931	341	4	,	,	PUNCT
fsr-3931	341	5	53	53	NUM
fsr-3931	341	6	,	,	PUNCT
fsr-3931	341	7	13–23	13–23	NUM
fsr-3931	341	8	.	.	PUNCT
fsr-3931	341	9	boyle	boyle	PROPN
fsr-3931	341	10	,	,	PUNCT
fsr-3931	341	11	p.	p.	PROPN
fsr-3931	341	12	,	,	PUNCT
fsr-3931	341	13	&	&	CCONJ
fsr-3931	341	14	lin	lin	PROPN
fsr-3931	341	15	,	,	PUNCT
fsr-3931	341	16	x.	x.	NOUN
fsr-3931	341	17	(	(	PUNCT
fsr-3931	341	18	1997	1997	NUM
fsr-3931	341	19	)	)	PUNCT
fsr-3931	341	20	.	.	PUNCT
fsr-3931	342	1	bounds	bound	NOUN
fsr-3931	342	2	on	on	ADP
fsr-3931	342	3	contingent	contingent	ADJ
fsr-3931	342	4	claims	claim	NOUN
fsr-3931	342	5	based	base	VERB
fsr-3931	342	6	on	on	ADP
fsr-3931	342	7	several	several	ADJ
fsr-3931	342	8	assets	asset	NOUN
fsr-3931	342	9	.	.	PUNCT
fsr-3931	343	1	journal	journal	NOUN
fsr-3931	343	2	of	of	ADP
fsr-3931	343	3	financial	financial	ADJ
fsr-3931	343	4	economics	economic	NOUN
fsr-3931	343	5	,	,	PUNCT
fsr-3931	343	6	46	46	NUM
fsr-3931	343	7	,	,	PUNCT
fsr-3931	343	8	383–400	383–400	NUM
fsr-3931	343	9	.	.	PUNCT
fsr-3931	344	1	boyle	boyle	PROPN
fsr-3931	344	2	,	,	PUNCT
fsr-3931	344	3	p.	p.	PROPN
fsr-3931	344	4	,	,	PUNCT
fsr-3931	344	5	&	&	CCONJ
fsr-3931	344	6	tse	tse	PROPN
fsr-3931	344	7	,	,	PUNCT
fsr-3931	344	8	y.	y.	PROPN
fsr-3931	344	9	(	(	PUNCT
fsr-3931	344	10	1990	1990	NUM
fsr-3931	344	11	)	)	PUNCT
fsr-3931	344	12	.	.	PUNCT
fsr-3931	345	1	an	an	DET
fsr-3931	345	2	algorithm	algorithm	NOUN
fsr-3931	345	3	for	for	ADP
fsr-3931	345	4	computing	compute	VERB
fsr-3931	345	5	values	value	NOUN
fsr-3931	345	6	of	of	ADP
fsr-3931	345	7	options	option	NOUN
fsr-3931	345	8	on	on	ADP
fsr-3931	345	9	the	the	DET
fsr-3931	345	10	maximum	maximum	ADJ
fsr-3931	345	11	or	or	CCONJ
fsr-3931	345	12	minimum	minimum	NOUN
fsr-3931	345	13	of	of	ADP
fsr-3931	345	14	several	several	ADJ
fsr-3931	345	15	assets	asset	NOUN
fsr-3931	345	16	.	.	PUNCT
fsr-3931	346	1	journal	journal	NOUN
fsr-3931	346	2	of	of	ADP
fsr-3931	346	3	financial	financial	ADJ
fsr-3931	346	4	and	and	CCONJ
fsr-3931	346	5	quantitative	quantitative	ADJ
fsr-3931	346	6	analysis	analysis	NOUN
fsr-3931	346	7	,	,	PUNCT
fsr-3931	346	8	25	25	NUM
fsr-3931	346	9	,	,	PUNCT
fsr-3931	346	10	215–227	215–227	NUM
fsr-3931	346	11	.	.	PUNCT
fsr-3931	347	1	chen	chen	PROPN
fsr-3931	347	2	h.	h.	PROPN
fsr-3931	347	3	,	,	PUNCT
fsr-3931	347	4	&	&	CCONJ
fsr-3931	347	5	volpe	volpe	PROPN
fsr-3931	347	6	,	,	PUNCT
fsr-3931	347	7	r.	r.	PROPN
fsr-3931	347	8	(	(	PUNCT
fsr-3931	347	9	1998	1998	NUM
fsr-3931	347	10	)	)	PUNCT
fsr-3931	347	11	.	.	PUNCT
fsr-3931	348	1	an	an	DET
fsr-3931	348	2	analysis	analysis	NOUN
fsr-3931	348	3	of	of	ADP
fsr-3931	348	4	personal	personal	ADJ
fsr-3931	348	5	financial	financial	ADJ
fsr-3931	348	6	literacy	literacy	NOUN
fsr-3931	348	7	among	among	ADP
fsr-3931	348	8	college	college	NOUN
fsr-3931	348	9	students	student	NOUN
fsr-3931	348	10	.	.	PUNCT
fsr-3931	349	1	financial	financial	ADJ
fsr-3931	349	2	services	service	NOUN
fsr-3931	349	3	review	review	PROPN
fsr-3931	349	4	,	,	PUNCT
fsr-3931	349	5	7	7	NUM
fsr-3931	349	6	,	,	PUNCT
fsr-3931	349	7	107–128	107–128	NUM
fsr-3931	349	8	.	.	PUNCT
fsr-3931	350	1	edler	edler	PROPN
fsr-3931	350	2	,	,	PUNCT
fsr-3931	350	3	h.	h.	PROPN
fsr-3931	350	4	,	,	PUNCT
fsr-3931	350	5	&	&	CCONJ
fsr-3931	350	6	rudolph	rudolph	PROPN
fsr-3931	350	7	,	,	PUNCT
fsr-3931	350	8	p.	p.	NOUN
fsr-3931	350	9	(	(	PUNCT
fsr-3931	350	10	1999	1999	NUM
fsr-3931	350	11	)	)	PUNCT
fsr-3931	350	12	.	.	PUNCT
fsr-3931	351	1	does	do	AUX
fsr-3931	351	2	retirement	retirement	NOUN
fsr-3931	351	3	planning	planning	NOUN
fsr-3931	351	4	affect	affect	VERB
fsr-3931	351	5	the	the	DET
fsr-3931	351	6	level	level	NOUN
fsr-3931	351	7	of	of	ADP
fsr-3931	351	8	retirement	retirement	NOUN
fsr-3931	351	9	satisfaction	satisfaction	NOUN
fsr-3931	351	10	?	?	PUNCT
fsr-3931	352	1	financial	financial	ADJ
fsr-3931	352	2	services	service	NOUN
fsr-3931	352	3	review	review	NOUN
fsr-3931	352	4	,	,	PUNCT
fsr-3931	352	5	8	8	NUM
fsr-3931	352	6	,	,	PUNCT
fsr-3931	352	7	117–127	117–127	NUM
fsr-3931	352	8	.	.	PUNCT
fsr-3931	353	1	gerber	gerber	PROPN
fsr-3931	353	2	,	,	PUNCT
fsr-3931	353	3	h.	h.	PROPN
fsr-3931	353	4	,	,	PUNCT
fsr-3931	353	5	&	&	CCONJ
fsr-3931	353	6	shiu	shiu	PROPN
fsr-3931	353	7	,	,	PUNCT
fsr-3931	353	8	e.	e.	PROPN
fsr-3931	353	9	(	(	PUNCT
fsr-3931	353	10	1999	1999	NUM
fsr-3931	353	11	)	)	PUNCT
fsr-3931	353	12	.	.	PUNCT
fsr-3931	354	1	from	from	ADP
fsr-3931	354	2	ruin	ruin	PROPN
fsr-3931	354	3	theory	theory	NOUN
fsr-3931	354	4	to	to	ADP
fsr-3931	354	5	pricing	price	VERB
fsr-3931	354	6	reset	reset	NOUN
fsr-3931	354	7	guarantees	guarantee	NOUN
fsr-3931	354	8	and	and	CCONJ
fsr-3931	354	9	perpetual	perpetual	ADJ
fsr-3931	354	10	put	put	NOUN
fsr-3931	354	11	options	option	NOUN
fsr-3931	354	12	.	.	PUNCT
fsr-3931	355	1	insurance	insurance	NOUN
fsr-3931	355	2	mathematics	mathematic	NOUN
fsr-3931	355	3	and	and	CCONJ
fsr-3931	355	4	economics	economic	NOUN
fsr-3931	355	5	,	,	PUNCT
fsr-3931	355	6	24	24	NUM
fsr-3931	355	7	,	,	PUNCT
fsr-3931	355	8	3–14	3–14	PROPN
fsr-3931	355	9	.	.	PUNCT
fsr-3931	355	10	grable	grable	PROPN
fsr-3931	355	11	,	,	PUNCT
fsr-3931	355	12	j.	j.	PROPN
fsr-3931	355	13	,	,	PUNCT
fsr-3931	355	14	&	&	CCONJ
fsr-3931	355	15	lytton	lytton	PROPN
fsr-3931	355	16	,	,	PUNCT
fsr-3931	355	17	r.	r.	PROPN
fsr-3931	355	18	(	(	PUNCT
fsr-3931	355	19	1999	1999	NUM
fsr-3931	355	20	)	)	PUNCT
fsr-3931	355	21	.	.	PUNCT
fsr-3931	356	1	financial	financial	ADJ
fsr-3931	356	2	risk	risk	NOUN
fsr-3931	356	3	tolerance	tolerance	NOUN
fsr-3931	356	4	revisited	revisit	VERB
fsr-3931	356	5	:	:	PUNCT
fsr-3931	356	6	the	the	DET
fsr-3931	356	7	development	development	NOUN
fsr-3931	356	8	of	of	ADP
fsr-3931	356	9	a	a	DET
fsr-3931	356	10	risk	risk	NOUN
fsr-3931	356	11	assessment	assessment	NOUN
fsr-3931	356	12	instrument	instrument	NOUN
fsr-3931	356	13	.	.	PUNCT
fsr-3931	357	1	financial	financial	ADJ
fsr-3931	357	2	services	service	NOUN
fsr-3931	357	3	review	review	NOUN
fsr-3931	357	4	,	,	PUNCT
fsr-3931	357	5	8	8	NUM
fsr-3931	357	6	,	,	PUNCT
fsr-3931	357	7	163–181	163–181	NUM
fsr-3931	357	8	.	.	PUNCT
fsr-3931	358	1	greene	greene	PROPN
fsr-3931	358	2	,	,	PUNCT
fsr-3931	358	3	a.	a.	NOUN
fsr-3931	358	4	(	(	PUNCT
fsr-3931	358	5	2000	2000	NUM
fsr-3931	358	6	)	)	PUNCT
fsr-3931	358	7	.	.	PUNCT
fsr-3931	359	1	equity	equity	NOUN
fsr-3931	359	2	index	index	NOUN
fsr-3931	359	3	annuities	annuity	NOUN
fsr-3931	359	4	grow	grow	VERB
fsr-3931	359	5	steadily	steadily	ADV
fsr-3931	359	6	.	.	PUNCT
fsr-3931	360	1	annuity	annuity	NOUN
fsr-3931	360	2	market	market	NOUN
fsr-3931	360	3	news	news	NOUN
fsr-3931	360	4	,	,	PUNCT
fsr-3931	360	5	7	7	NUM
fsr-3931	360	6	,	,	PUNCT
fsr-3931	360	7	6	6	NUM
fsr-3931	360	8	.	.	PUNCT
fsr-3931	361	1	gregory	gregory	PROPN
fsr-3931	361	2	,	,	PUNCT
fsr-3931	361	3	c.	c.	PROPN
fsr-3931	361	4	(	(	PUNCT
fsr-3931	361	5	1997	1997	NUM
fsr-3931	361	6	)	)	PUNCT
fsr-3931	361	7	.	.	PUNCT
fsr-3931	362	1	should	should	AUX
fsr-3931	362	2	equity	equity	NOUN
fsr-3931	362	3	index	index	NOUN
fsr-3931	362	4	annuities	annuity	NOUN
fsr-3931	362	5	be	be	AUX
fsr-3931	362	6	registered	register	VERB
fsr-3931	362	7	?	?	PUNCT
fsr-3931	363	1	some	some	PRON
fsr-3931	363	2	should	should	AUX
fsr-3931	363	3	not	not	PART
fsr-3931	363	4	be	be	AUX
fsr-3931	363	5	.	.	PUNCT
fsr-3931	364	1	national	national	ADJ
fsr-3931	364	2	underwriter	underwriter	NOUN
fsr-3931	364	3	(	(	PUNCT
fsr-3931	364	4	life	life	NOUN
fsr-3931	364	5	&	&	CCONJ
fsr-3931	364	6	health	health	NOUN
fsr-3931	364	7	/	/	SYM
fsr-3931	364	8	financial	financial	ADJ
fsr-3931	364	9	services	service	NOUN
fsr-3931	364	10	)	)	PUNCT
fsr-3931	364	11	,	,	PUNCT
fsr-3931	364	12	101	101	NUM
fsr-3931	364	13	,	,	PUNCT
fsr-3931	364	14	22	22	NUM
fsr-3931	364	15	.	.	PUNCT
fsr-3931	365	1	horowitz	horowitz	PROPN
fsr-3931	365	2	,	,	PUNCT
fsr-3931	365	3	e.	e.	PROPN
fsr-3931	365	4	(	(	PUNCT
fsr-3931	365	5	1998	1998	NUM
fsr-3931	365	6	)	)	PUNCT
fsr-3931	365	7	.	.	PUNCT
fsr-3931	366	1	the	the	DET
fsr-3931	366	2	sales	sale	NOUN
fsr-3931	366	3	and	and	CCONJ
fsr-3931	366	4	marketing	marketing	NOUN
fsr-3931	366	5	guide	guide	NOUN
fsr-3931	366	6	to	to	ADP
fsr-3931	366	7	equity	equity	NOUN
fsr-3931	366	8	index	index	NOUN
fsr-3931	366	9	annuities	annuity	NOUN
fsr-3931	366	10	.	.	PUNCT
fsr-3931	367	1	cincinnati	cincinnati	PROPN
fsr-3931	367	2	,	,	PUNCT
fsr-3931	367	3	oh	oh	INTJ
fsr-3931	367	4	:	:	PUNCT
fsr-3931	367	5	the	the	DET
fsr-3931	367	6	national	national	ADJ
fsr-3931	367	7	underwriter	underwriter	NOUN
fsr-3931	367	8	company	company	NOUN
fsr-3931	367	9	.	.	PUNCT
fsr-3931	368	1	ibbotson	ibbotson	PROPN
fsr-3931	368	2	associates	associates	PROPN
fsr-3931	368	3	.	.	PUNCT
fsr-3931	369	1	(	(	PUNCT
fsr-3931	369	2	1999	1999	NUM
fsr-3931	369	3	)	)	PUNCT
fsr-3931	369	4	.	.	PUNCT
fsr-3931	370	1	stocks	stock	NOUN
fsr-3931	370	2	,	,	PUNCT
fsr-3931	370	3	bonds	bond	NOUN
fsr-3931	370	4	,	,	PUNCT
fsr-3931	370	5	bills	bill	NOUN
fsr-3931	370	6	,	,	PUNCT
fsr-3931	370	7	and	and	CCONJ
fsr-3931	370	8	inflation	inflation	NOUN
fsr-3931	370	9	database	database	NOUN
fsr-3931	370	10	.	.	PUNCT
fsr-3931	371	1	chicago	chicago	PROPN
fsr-3931	371	2	,	,	PUNCT
fsr-3931	371	3	il	il	PROPN
fsr-3931	371	4	:	:	PUNCT
fsr-3931	371	5	ibbotson	ibbotson	PROPN
fsr-3931	371	6	associates	associates	PROPN
fsr-3931	371	7	.	.	PUNCT
fsr-3931	372	1	jackson	jackson	PROPN
fsr-3931	372	2	national	national	PROPN
fsr-3931	372	3	life	life	PROPN
fsr-3931	372	4	.	.	PUNCT
fsr-3931	373	1	(	(	PUNCT
fsr-3931	373	2	1999	1999	NUM
fsr-3931	373	3	)	)	PUNCT
fsr-3931	373	4	.	.	PUNCT
fsr-3931	374	1	the	the	DET
fsr-3931	374	2	interest	interest	NOUN
fsr-3931	374	3	history	history	NOUN
fsr-3931	374	4	of	of	ADP
fsr-3931	374	5	jackson	jackson	PROPN
fsr-3931	374	6	national	national	PROPN
fsr-3931	374	7	life	life	PROPN
fsr-3931	374	8	’s	’s	PART
fsr-3931	374	9	annuities	annuity	NOUN
fsr-3931	374	10	.	.	PUNCT
fsr-3931	375	1	http://www.jnl.com/	http://www.jnl.com/	ADJ
fsr-3931	375	2	consumer	consumer	NOUN
fsr-3931	375	3	/	/	SYM
fsr-3931	375	4	products	product	NOUN
fsr-3931	375	5	/	/	SYM
fsr-3931	375	6	xadv2159.htm	xadv2159.htm	NOUN
fsr-3931	375	7	.	.	PUNCT
fsr-3931	376	1	august	august	PROPN
fsr-3931	376	2	,	,	PUNCT
fsr-3931	376	3	23	23	NUM
fsr-3931	376	4	.	.	PUNCT
fsr-3931	377	1	jones	jones	PROPN
fsr-3931	377	2	,	,	PUNCT
fsr-3931	377	3	c.	c.	PROPN
fsr-3931	377	4	,	,	PUNCT
fsr-3931	377	5	&	&	CCONJ
fsr-3931	377	6	wilson	wilson	PROPN
fsr-3931	377	7	,	,	PUNCT
fsr-3931	377	8	j.	j.	PROPN
fsr-3931	377	9	(	(	PUNCT
fsr-3931	377	10	1987	1987	NUM
fsr-3931	377	11	)	)	PUNCT
fsr-3931	377	12	.	.	PUNCT
fsr-3931	378	1	stocks	stock	NOUN
fsr-3931	378	2	,	,	PUNCT
fsr-3931	378	3	bonds	bond	NOUN
fsr-3931	378	4	,	,	PUNCT
fsr-3931	378	5	paper	paper	NOUN
fsr-3931	378	6	,	,	PUNCT
fsr-3931	378	7	and	and	CCONJ
fsr-3931	378	8	inflation	inflation	NOUN
fsr-3931	378	9	:	:	PUNCT
fsr-3931	378	10	1870–1985	1870–1985	NUM
fsr-3931	378	11	.	.	PUNCT
fsr-3931	379	1	the	the	DET
fsr-3931	379	2	journal	journal	PROPN
fsr-3931	379	3	of	of	ADP
fsr-3931	379	4	portfolio	portfolio	NOUN
fsr-3931	379	5	management	management	NOUN
fsr-3931	379	6	,	,	PUNCT
fsr-3931	379	7	14	14	NUM
fsr-3931	379	8	,	,	PUNCT
fsr-3931	379	9	20–24	20–24	NUM
fsr-3931	379	10	.	.	PUNCT
fsr-3931	380	1	koco	koco	PROPN
fsr-3931	380	2	,	,	PUNCT
fsr-3931	380	3	l.	l.	PROPN
fsr-3931	380	4	(	(	PUNCT
fsr-3931	380	5	2000	2000	NUM
fsr-3931	380	6	)	)	PUNCT
fsr-3931	380	7	.	.	PUNCT
fsr-3931	380	8	’	'	PUNCT
fsr-3931	381	1	99	99	NUM
fsr-3931	381	2	equity	equity	NOUN
fsr-3931	381	3	index	index	NOUN
fsr-3931	381	4	annuity	annuity	NOUN
fsr-3931	381	5	sales	sale	NOUN
fsr-3931	381	6	topped	top	VERB
fsr-3931	381	7	$	$	SYM
fsr-3931	381	8	5	5	NUM
fsr-3931	381	9	billion	billion	NUM
fsr-3931	381	10	.	.	PUNCT
fsr-3931	382	1	national	national	ADJ
fsr-3931	382	2	underwriter	underwriter	NOUN
fsr-3931	382	3	(	(	PUNCT
fsr-3931	382	4	life	life	NOUN
fsr-3931	382	5	&	&	CCONJ
fsr-3931	382	6	health	health	NOUN
fsr-3931	382	7	/	/	SYM
fsr-3931	382	8	financial	financial	ADJ
fsr-3931	382	9	services	service	NOUN
fsr-3931	382	10	)	)	PUNCT
fsr-3931	382	11	,	,	PUNCT
fsr-3931	382	12	104	104	NUM
fsr-3931	382	13	,	,	PUNCT
fsr-3931	382	14	1	1	NUM
fsr-3931	382	15	.	.	X
fsr-3931	382	16	milliman	milliman	PROPN
fsr-3931	382	17	&	&	CCONJ
fsr-3931	382	18	robertson	robertson	PROPN
fsr-3931	382	19	,	,	PUNCT
fsr-3931	382	20	inc	inc	PROPN
fsr-3931	382	21	.	.	PROPN
fsr-3931	382	22	,	,	PUNCT
fsr-3931	382	23	.	.	PUNCT
fsr-3931	383	1	(	(	PUNCT
fsr-3931	383	2	1997	1997	NUM
fsr-3931	383	3	)	)	PUNCT
fsr-3931	383	4	.	.	PUNCT
fsr-3931	384	1	equity	equity	NOUN
fsr-3931	384	2	index	index	NOUN
fsr-3931	384	3	annuity	annuity	NOUN
fsr-3931	384	4	product	product	NOUN
fsr-3931	384	5	feature	feature	NOUN
fsr-3931	384	6	comparison	comparison	NOUN
fsr-3931	384	7	.	.	PUNCT
fsr-3931	385	1	november	november	PROPN
fsr-3931	385	2	,	,	PUNCT
fsr-3931	385	3	24	24	NUM
fsr-3931	385	4	,	,	PUNCT
fsr-3931	385	5	1–17	1–17	PROPN
fsr-3931	385	6	.	.	PUNCT
fsr-3931	386	1	nelken	nelken	PROPN
fsr-3931	386	2	,	,	PUNCT
fsr-3931	386	3	i.	i.	PROPN
fsr-3931	386	4	(	(	PUNCT
fsr-3931	386	5	1996	1996	NUM
fsr-3931	386	6	)	)	PUNCT
fsr-3931	386	7	.	.	PUNCT
fsr-3931	387	1	the	the	DET
fsr-3931	387	2	handbook	handbook	NOUN
fsr-3931	387	3	of	of	ADP
fsr-3931	387	4	exotic	exotic	ADJ
fsr-3931	387	5	options	option	NOUN
fsr-3931	387	6	.	.	PUNCT
fsr-3931	388	1	chicago	chicago	PROPN
fsr-3931	388	2	,	,	PUNCT
fsr-3931	388	3	il	il	PROPN
fsr-3931	388	4	:	:	PUNCT
fsr-3931	388	5	irwin	irwin	PROPN
fsr-3931	388	6	professional	professional	ADJ
fsr-3931	388	7	publishers	publisher	NOUN
fsr-3931	388	8	.	.	PUNCT
fsr-3931	389	1	puertz	puertz	ADV
fsr-3931	389	2	,	,	PUNCT
fsr-3931	389	3	j.	j.	PROPN
fsr-3931	389	4	(	(	PUNCT
fsr-3931	389	5	1997	1997	NUM
fsr-3931	389	6	)	)	PUNCT
fsr-3931	389	7	.	.	PUNCT
fsr-3931	390	1	should	should	AUX
fsr-3931	390	2	equity	equity	NOUN
fsr-3931	390	3	index	index	NOUN
fsr-3931	390	4	annuities	annuity	NOUN
fsr-3931	390	5	be	be	AUX
fsr-3931	390	6	registered	register	VERB
fsr-3931	390	7	?	?	PUNCT
fsr-3931	391	1	some	some	PRON
fsr-3931	391	2	should	should	AUX
fsr-3931	391	3	be	be	AUX
fsr-3931	391	4	.	.	PUNCT
fsr-3931	392	1	national	national	ADJ
fsr-3931	392	2	underwriter	underwriter	NOUN
fsr-3931	392	3	(	(	PUNCT
fsr-3931	392	4	life	life	NOUN
fsr-3931	392	5	&	&	CCONJ
fsr-3931	392	6	health	health	NOUN
fsr-3931	392	7	/	/	SYM
fsr-3931	392	8	financial	financial	ADJ
fsr-3931	392	9	services	service	NOUN
fsr-3931	392	10	)	)	PUNCT
fsr-3931	392	11	,	,	PUNCT
fsr-3931	392	12	101	101	NUM
fsr-3931	392	13	,	,	PUNCT
fsr-3931	392	14	22	22	NUM
fsr-3931	392	15	.	.	PUNCT
fsr-3931	393	1	siegel	siegel	PROPN
fsr-3931	393	2	,	,	PUNCT
fsr-3931	393	3	l.	l.	PROPN
fsr-3931	393	4	,	,	PUNCT
fsr-3931	393	5	&	&	CCONJ
fsr-3931	393	6	montgomery	montgomery	PROPN
fsr-3931	393	7	,	,	PUNCT
fsr-3931	393	8	d.	d.	PROPN
fsr-3931	393	9	(	(	PUNCT
fsr-3931	393	10	1995	1995	NUM
fsr-3931	393	11	)	)	PUNCT
fsr-3931	393	12	.	.	PUNCT
fsr-3931	394	1	stocks	stock	NOUN
fsr-3931	394	2	,	,	PUNCT
fsr-3931	394	3	bonds	bond	NOUN
fsr-3931	394	4	,	,	PUNCT
fsr-3931	394	5	and	and	CCONJ
fsr-3931	394	6	bills	bill	NOUN
fsr-3931	394	7	after	after	ADP
fsr-3931	394	8	taxes	taxis	NOUN
fsr-3931	394	9	and	and	CCONJ
fsr-3931	394	10	inflation	inflation	NOUN
fsr-3931	394	11	.	.	PUNCT
fsr-3931	395	1	journal	journal	PROPN
fsr-3931	395	2	of	of	ADP
fsr-3931	395	3	portfolio	portfolio	PROPN
fsr-3931	395	4	management	management	NOUN
fsr-3931	395	5	,	,	PUNCT
fsr-3931	395	6	21	21	NUM
fsr-3931	395	7	,	,	PUNCT
fsr-3931	395	8	17–25	17–25	NUM
fsr-3931	395	9	.	.	PUNCT
fsr-3931	396	1	thrift	thrift	NOUN
fsr-3931	396	2	savings	saving	NOUN
fsr-3931	396	3	plan	plan	NOUN
fsr-3931	396	4	for	for	ADP
fsr-3931	396	5	federal	federal	ADJ
fsr-3931	396	6	employees	employee	NOUN
fsr-3931	396	7	.	.	PUNCT
fsr-3931	397	1	(	(	PUNCT
fsr-3931	397	2	1999	1999	NUM
fsr-3931	397	3	)	)	PUNCT
fsr-3931	397	4	.	.	PUNCT
fsr-3931	398	1	historical	historical	ADJ
fsr-3931	398	2	annuity	annuity	NOUN
fsr-3931	398	3	rate	rate	NOUN
fsr-3931	398	4	index	index	NOUN
fsr-3931	398	5	:	:	PUNCT
fsr-3931	398	6	1989	1989	NUM
fsr-3931	398	7	to	to	PART
fsr-3931	398	8	present	present	VERB
fsr-3931	398	9	.	.	PUNCT
fsr-3931	399	1	http://	http://	PROPN
fsr-3931	399	2	www.tsp.gov/curinfo/annuity_history.html	www.tsp.gov/curinfo/annuity_history.html	PROPN
fsr-3931	399	3	.	.	PUNCT
fsr-3931	400	1	august	august	PROPN
fsr-3931	400	2	,	,	PUNCT
fsr-3931	400	3	23	23	NUM
fsr-3931	400	4	.	.	X
fsr-3931	400	5	wilson	wilson	PROPN
fsr-3931	400	6	,	,	PUNCT
fsr-3931	400	7	j.	j.	PROPN
fsr-3931	400	8	,	,	PUNCT
fsr-3931	400	9	&	&	CCONJ
fsr-3931	400	10	jones	jones	PROPN
fsr-3931	400	11	,	,	PUNCT
fsr-3931	400	12	c.	c.	PROPN
fsr-3931	400	13	(	(	PUNCT
fsr-3931	400	14	1987	1987	NUM
fsr-3931	400	15	)	)	PUNCT
fsr-3931	400	16	.	.	PUNCT
fsr-3931	401	1	a	a	DET
fsr-3931	401	2	comparison	comparison	NOUN
fsr-3931	401	3	of	of	ADP
fsr-3931	401	4	annual	annual	ADJ
fsr-3931	401	5	common	common	ADJ
fsr-3931	401	6	stock	stock	NOUN
fsr-3931	401	7	returns	return	NOUN
fsr-3931	401	8	:	:	PUNCT
fsr-3931	401	9	1871–1925	1871–1925	NUM
fsr-3931	401	10	with	with	ADP
fsr-3931	401	11	1926–85	1926–85	NUM
fsr-3931	401	12	.	.	PUNCT
fsr-3931	402	1	journal	journal	NOUN
fsr-3931	402	2	of	of	ADP
fsr-3931	402	3	business	business	NOUN
fsr-3931	402	4	,	,	PUNCT
fsr-3931	402	5	60	60	NUM
fsr-3931	402	6	,	,	PUNCT
fsr-3931	402	7	239–258	239–258	NUM
fsr-3931	402	8	.	.	PUNCT
fsr-3931	403	1	yuh	yuh	PROPN
fsr-3931	403	2	y.	y.	PROPN
fsr-3931	403	3	,	,	PUNCT
fsr-3931	403	4	hanna	hanna	PROPN
fsr-3931	403	5	,	,	PUNCT
fsr-3931	403	6	s.	s.	PROPN
fsr-3931	403	7	,	,	PUNCT
fsr-3931	403	8	&	&	CCONJ
fsr-3931	403	9	montalto	montalto	PROPN
fsr-3931	403	10	,	,	PUNCT
fsr-3931	403	11	c.	c.	PROPN
fsr-3931	403	12	(	(	PUNCT
fsr-3931	403	13	1998	1998	NUM
fsr-3931	403	14	)	)	PUNCT
fsr-3931	403	15	.	.	PUNCT
fsr-3931	404	1	mean	mean	VERB
fsr-3931	404	2	and	and	CCONJ
fsr-3931	404	3	pessimistic	pessimistic	ADJ
fsr-3931	404	4	projections	projection	NOUN
fsr-3931	404	5	of	of	ADP
fsr-3931	404	6	retirement	retirement	NOUN
fsr-3931	404	7	adequacy	adequacy	NOUN
fsr-3931	404	8	.	.	PUNCT
fsr-3931	405	1	financial	financial	ADJ
fsr-3931	405	2	services	service	NOUN
fsr-3931	405	3	review	review	PROPN
fsr-3931	405	4	,	,	PUNCT
fsr-3931	405	5	7	7	NUM
fsr-3931	405	6	,	,	PUNCT
fsr-3931	405	7	175–193	175–193	NUM
fsr-3931	405	8	.	.	PUNCT
fsr-3931	406	1	zigler	zigler	PROPN
fsr-3931	406	2	,	,	PUNCT
fsr-3931	406	3	b.	b.	PROPN
fsr-3931	406	4	(	(	PUNCT
fsr-3931	406	5	2000	2000	NUM
fsr-3931	406	6	)	)	PUNCT
fsr-3931	406	7	.	.	PUNCT
fsr-3931	407	1	toiling	toil	VERB
fsr-3931	407	2	in	in	ADP
fsr-3931	407	3	the	the	DET
fsr-3931	407	4	investment	investment	NOUN
fsr-3931	407	5	garden	garden	NOUN
fsr-3931	407	6	:	:	PUNCT
fsr-3931	407	7	hedging	hedge	VERB
fsr-3931	407	8	strategies	strategy	NOUN
fsr-3931	407	9	for	for	ADP
fsr-3931	407	10	investors	investor	NOUN
fsr-3931	407	11	.	.	PUNCT
fsr-3931	408	1	aaii	aaii	PROPN
fsr-3931	408	2	journal	journal	NOUN
fsr-3931	408	3	,	,	PUNCT
fsr-3931	408	4	22(8	22(8	NUM
fsr-3931	408	5	)	)	PUNCT
fsr-3931	408	6	,	,	PUNCT
fsr-3931	408	7	10–14	10–14	NUM
fsr-3931	408	8	.	.	PUNCT
fsr-3931	408	9	342	342	NUM
fsr-3931	408	10	g.a	g.a	PROPN
fsr-3931	408	11	.	.	PUNCT
fsr-3931	409	1	kuhlemeyer	kuhlemeyer	PROPN
fsr-3931	409	2	/	/	SYM
fsr-3931	409	3	financial	financial	ADJ
fsr-3931	409	4	services	service	NOUN
fsr-3931	409	5	review	review	VERB
fsr-3931	409	6	9	9	NUM
fsr-3931	409	7	(	(	PUNCT
fsr-3931	409	8	2000	2000	NUM
fsr-3931	409	9	)	)	PUNCT
fsr-3931	409	10	327–342	327–342	NUM