id	sid	eid	entity	type
ftr-450	1	1	607	CARDINAL
ftr-450	1	2	florida	GPE
ftr-450	1	3	4 2000	CARDINAL
ftr-450	1	4	9	CARDINAL
ftr-450	1	5	regina t. jefferson* i.	PERSON
ftr-450	1	6	609	CARDINAL
ftr-450	2	1	610	CARDINAL
ftr-450	2	2	614	CARDINAL
ftr-450	2	3	616 ii	QUANTITY
ftr-450	3	1	620	CARDINAL
ftr-450	3	2	620	CARDINAL
ftr-450	4	1	623	CARDINAL
ftr-450	4	2	627 1	CARDINAL
ftr-450	5	1	628 2	CARDINAL
ftr-450	6	1	630 3	CARDINAL
ftr-450	6	2	section 404(c	LAW
ftr-450	6	3	632	CARDINAL
ftr-450	6	4	d.	NORP
ftr-450	6	5	634	CARDINAL
ftr-450	6	6	636	CARDINAL
ftr-450	6	7	639 iii	PERSON
ftr-450	8	1	640	CARDINAL
ftr-450	8	2	640	CARDINAL
ftr-450	8	3	641	CARDINAL
ftr-450	8	4	645 1	CARDINAL
ftr-450	9	1	645	CARDINAL
ftr-450	9	2	catholic university of america	ORG
ftr-450	9	3	columbus school of law	ORG
ftr-450	10	1	b.s. howard university (	ORG
ftr-450	10	2	1981	DATE
ftr-450	10	3	george washington university	ORG
ftr-450	10	4	1987	DATE
ftr-450	11	1	georgetown university law center	ORG
ftr-450	11	2	1992	DATE
ftr-450	12	1	daniel i. halperin	PERSON
ftr-450	12	2	harvard university	ORG
ftr-450	13	1	608	CARDINAL
ftr-450	13	2	florida	GPE
ftr-450	14	1	647 3	CARDINAL
ftr-450	15	1	648	CARDINAL
ftr-450	16	1	649	CARDINAL
ftr-450	16	2	651 1	CARDINAL
ftr-450	17	1	654 2	CARDINAL
ftr-450	18	1	660 3	CARDINAL
ftr-450	18	2	661 4	DATE
ftr-450	18	3	662	CARDINAL
ftr-450	18	4	663 1	DATE
ftr-450	19	1	663 2	CARDINAL
ftr-450	20	1	665 3	CARDINAL
ftr-450	22	1	667	CARDINAL
ftr-450	23	1	669	CARDINAL
ftr-450	23	2	671	CARDINAL
ftr-450	24	1	671	CARDINAL
ftr-450	24	2	674	CARDINAL
ftr-450	24	3	676	CARDINAL
ftr-450	24	4	681	CARDINAL
ftr-450	24	5	congress	ORG
ftr-450	24	6	1974	DATE
ftr-450	24	7	erisa).1	CARDINAL
ftr-450	24	8	1	CARDINAL
ftr-450	27	1	93-406	CARDINAL
ftr-450	27	2	88	CARDINAL
ftr-450	28	1	829	CARDINAL
ftr-450	28	2	1974	DATE
ftr-450	28	3	26	CARDINAL
ftr-450	29	1	as early as 1962	DATE
ftr-450	29	2	john f. kennedy	PERSON
ftr-450	30	1	120	CARDINAL
ftr-450	31	1	s15,743	GPE
ftr-450	31	2	1974	DATE
ftr-450	31	3	javits	PERSON
ftr-450	32	1	more than a decade later	DATE
ftr-450	32	2	september 2, 1974	DATE
ftr-450	32	3	ford	PERSON
ftr-450	36	1	609	CARDINAL
ftr-450	36	2	today	DATE
ftr-450	37	1	population.5a	NORP
ftr-450	38	1	two	CARDINAL
ftr-450	38	2	2	CARDINAL
ftr-450	42	1	' 2(b	DATE
ftr-450	42	2	29	CARDINAL
ftr-450	43	1	1999	DATE
ftr-450	44	1	3	CARDINAL
ftr-450	45	1	more than $4.5 trillion	MONEY
ftr-450	46	1	the united states	GPE
ftr-450	47	1	paul yakoboski et al	PERSON
ftr-450	47	2	126	CARDINAL
ftr-450	47	3	5	CARDINAL
ftr-450	49	1	4.	CARDINAL
ftr-450	49	2	john r. keville	PERSON
ftr-450	49	3	68	CARDINAL
ftr-450	49	4	john=s l. rev	PERSON
ftr-450	50	1	527	CARDINAL
ftr-450	50	2	528	CARDINAL
ftr-450	50	3	1994	DATE
ftr-450	51	1	5	CARDINAL
ftr-450	52	1	the 1980s	DATE
ftr-450	52	2	the last several years	DATE
ftr-450	53	1	paul yakoboski & celia silverman	ORG
ftr-450	54	1	151	CARDINAL
ftr-450	54	2	14	CARDINAL
ftr-450	54	3	july 1994	DATE
ftr-450	54	4	william f. may	PERSON
ftr-450	54	5	101	CARDINAL
ftr-450	54	6	103	CARDINAL
ftr-450	54	7	jack l. vanderhei ed.	PERSON
ftr-450	54	8	1987	DATE
ftr-450	56	1	14-15	DATE
ftr-450	57	1	1983	DATE
ftr-450	57	2	one thousand	CARDINAL
ftr-450	57	3	approximately $806 billion	MONEY
ftr-450	58	1	102-04	CARDINAL
ftr-450	59	1	may 1983	DATE
ftr-450	59	2	the u.s. department of health and human services	ORG
ftr-450	59	3	approximately 56%	PERCENT
ftr-450	59	4	88 million	CARDINAL
ftr-450	59	5	america	GPE
ftr-450	60	1	john h. langbein & bruce a. wolk	PERSON
ftr-450	60	2	25	CARDINAL
ftr-450	60	3	2d	DATE
ftr-450	60	4	1995	DATE
ftr-450	61	1	1993	DATE
ftr-450	61	2	more than $4.6 trillion	MONEY
ftr-450	62	1	20	CARDINAL
ftr-450	62	2	736	CARDINAL
ftr-450	63	1	more than a	CARDINAL
ftr-450	63	2	300%	PERCENT
ftr-450	63	3	1983	DATE
ftr-450	65	1	3(34	CARDINAL
ftr-450	65	2	29	CARDINAL
ftr-450	66	1	1002(34	CARDINAL
ftr-450	66	2	1999	DATE
ftr-450	66	3	610	CARDINAL
ftr-450	66	4	florida	GPE
ftr-450	67	1	4:9	CARDINAL
ftr-450	67	2	two	CARDINAL
ftr-450	68	1	pbgc	GPE
ftr-450	68	2	five-year	DATE
ftr-450	68	3	approximately $35,000	MONEY
ftr-450	68	4	age 65.11	DATE
ftr-450	71	1	d.	NORP
ftr-450	71	2	3(35	CARDINAL
ftr-450	71	3	29	CARDINAL
ftr-450	71	4	1002(35	CARDINAL
ftr-450	71	5	1999	DATE
ftr-450	73	1	keville	GPE
ftr-450	73	2	supra	PERSON
ftr-450	73	3	4	CARDINAL
ftr-450	73	4	528	CARDINAL
ftr-450	73	5	mary e. o	PERSON
ftr-450	74	1	67	CARDINAL
ftr-450	74	2	l. rev	PERSON
ftr-450	74	3	1421	CARDINAL
ftr-450	74	4	1489	CARDINAL
ftr-450	74	5	1993	DATE
ftr-450	75	1	7	CARDINAL
ftr-450	76	1	daniel i. halperin	PERSON
ftr-450	76	2	17	CARDINAL
ftr-450	76	3	b.c.	GPE
ftr-450	76	4	l. rev	PERSON
ftr-450	76	5	739	CARDINAL
ftr-450	76	6	775-76	CARDINAL
ftr-450	76	7	1976	DATE
ftr-450	76	8	ait	ORG
ftr-450	77	1	annually	DATE
ftr-450	79	1	8	CARDINAL
ftr-450	79	2	daniel i. halperin	PERSON
ftr-450	79	3	the 21st century	DATE
ftr-450	79	4	159	CARDINAL
ftr-450	79	5	184	CARDINAL
ftr-450	79	6	jack l. vanderhei ed.	PERSON
ftr-450	79	7	1987	DATE
ftr-450	80	1	9	CARDINAL
ftr-450	80	2	jon fitzpatrick	PERSON
ftr-450	80	3	14	CARDINAL
ftr-450	81	1	76	CARDINAL
ftr-450	81	2	78	DATE
ftr-450	81	3	1985	DATE
ftr-450	81	4	two	CARDINAL
ftr-450	82	1	10	CARDINAL
ftr-450	83	1	erisa	ORG
ftr-450	83	2	29	CARDINAL
ftr-450	84	1	1301-1311	DATE
ftr-450	84	2	1999	DATE
ftr-450	85	1	section 1302(a	LAW
ftr-450	85	2	congress	ORG
ftr-450	86	1	one	CARDINAL
ftr-450	86	2	pbgc	GPE
ftr-450	87	1	11	CARDINAL
ftr-450	88	1	pbgc	GPE
ftr-450	89	1	pbgc	GPE
ftr-450	89	2	monthly	DATE
ftr-450	89	3	five-year	DATE
ftr-450	89	4	750	MONEY
ftr-450	90	1	29	CARDINAL
ftr-450	91	1	4022.22	CARDINAL
ftr-450	91	2	1999	DATE
ftr-450	92	1	form.@ alicia h. munnell	ORG
ftr-450	92	2	erisacthe first decade	DATE
ftr-450	92	3	19	CARDINAL
ftr-450	94	1	51	CARDINAL
ftr-450	94	2	54	DATE
ftr-450	94	3	1985	DATE
ftr-450	95	1	2000	DATE
ftr-450	95	2	611	CARDINAL
ftr-450	97	1	invested.14	GPE
ftr-450	97	2	pbgc	GPE
ftr-450	98	1	1998	DATE
ftr-450	98	2	monthly	DATE
ftr-450	98	3	2,880.68	MONEY
ftr-450	98	4	34,568.16	MONEY
ftr-450	98	5	age 65	DATE
ftr-450	98	6	1998	DATE
ftr-450	99	1	mar. 1999	DATE
ftr-450	99	2	29	CARDINAL
ftr-450	100	1	4022.22(b	CARDINAL
ftr-450	100	2	1999	DATE
ftr-450	101	1	30%	PERCENT
ftr-450	102	1	pbgc	GPE
ftr-450	103	1	30%	PERCENT
ftr-450	103	2	30%	PERCENT
ftr-450	104	1	1986	DATE
ftr-450	105	1	1986	DATE
ftr-450	106	1	1986	DATE
ftr-450	108	1	99-272	CARDINAL
ftr-450	108	2	100	CARDINAL
ftr-450	109	1	237	CARDINAL
ftr-450	109	2	29	CARDINAL
ftr-450	110	1	12	CARDINAL
ftr-450	110	2	langbein & wolk	ORG
ftr-450	110	3	supra	PERSON
ftr-450	110	4	5	CARDINAL
ftr-450	110	5	831	CARDINAL
ftr-450	112	1	13	CARDINAL
ftr-450	115	1	29 u.s.c	CARDINAL
ftr-450	116	1	1002(34	CARDINAL
ftr-450	116	2	1999	DATE
ftr-450	117	1	14	CARDINAL
ftr-450	118	1	douglas a.	PERSON
ftr-450	118	2	25	CARDINAL
ftr-450	118	3	ga	ORG
ftr-450	118	4	l. rev	PERSON
ftr-450	118	5	135	CARDINAL
ftr-450	118	6	136	CARDINAL
ftr-450	118	7	1990	DATE
ftr-450	119	1	15	CARDINAL
ftr-450	120	1	pbgc	GPE
ftr-450	122	1	29 u.s.c	CARDINAL
ftr-450	123	1	1999	DATE
ftr-450	127	1	pbgc	GPE
ftr-450	129	1	s. conf.	ORG
ftr-450	132	1	93-383	CARDINAL
ftr-450	132	2	1974	DATE
ftr-450	132	3	1974	DATE
ftr-450	132	4	u.s.c.c.a.n. 4890, 4911	LAW
ftr-450	133	1	pbgc	GPE
ftr-450	134	1	jay conison	PERSON
ftr-450	134	2	413	CARDINAL
ftr-450	134	3	1993	DATE
ftr-450	135	1	16	CARDINAL
ftr-450	136	1	deborah s. prutzman & edwin c. laurenson	PERSON
ftr-450	136	2	651	CARDINAL
ftr-450	136	3	pli	ORG
ftr-450	136	4	789	CARDINAL
ftr-450	136	5	805	CARDINAL
ftr-450	136	6	feb.-mar	ORG
ftr-450	136	7	1993	DATE
ftr-450	136	8	pbgc	GPE
ftr-450	136	9	3	CARDINAL
ftr-450	136	10	4	CARDINAL
ftr-450	137	1	612	CARDINAL
ftr-450	137	2	florida	GPE
ftr-450	138	1	4:9	CARDINAL
ftr-450	139	1	one	CARDINAL
ftr-450	141	1	recent years	DATE
ftr-450	141	2	17	CARDINAL
ftr-450	143	1	three	CARDINAL
ftr-450	143	2	susan mitchell	PERSON
ftr-450	144	1	demog	PERSON
ftr-450	144	2	sept. 1994	DATE
ftr-450	144	3	22	DATE
ftr-450	146	1	steven brostoff	PERSON
ftr-450	146	2	nat	ORG
ftr-450	147	1	svcs	GPE
ftr-450	148	1	ed	PERSON
ftr-450	149	1	dec. 23, 1996	DATE
ftr-450	149	2	6	CARDINAL
ftr-450	150	1	annual	DATE
ftr-450	150	2	1996	DATE
ftr-450	150	3	30-year-old	DATE
ftr-450	150	4	662	MONEY
ftr-450	150	5	annual	DATE
ftr-450	150	6	26,256	MONEY
ftr-450	150	7	1996	DATE
ftr-450	150	8	60-year-old	DATE
ftr-450	150	9	140,000	MONEY
ftr-450	150	10	an additional $2,325	MONEY
ftr-450	150	11	annual	DATE
ftr-450	150	12	26,256.@	MONEY
ftr-450	150	13	35	CARDINAL
ftr-450	150	14	$40,000 to $60,000	MONEY
ftr-450	150	15	200,000	MONEY
ftr-450	150	16	age 65	DATE
ftr-450	151	1	270,000.@	MONEY
ftr-450	151	2	25	CARDINAL
ftr-450	151	3	18	CARDINAL
ftr-450	152	1	19	CARDINAL
ftr-450	153	1	between 1975,	DATE
ftr-450	153	2	year	DATE
ftr-450	153	3	1990	DATE
ftr-450	153	4	103,000	CARDINAL
ftr-450	153	5	1975	DATE
ftr-450	153	6	175,000	CARDINAL
ftr-450	153	7	1983	DATE
ftr-450	153	8	113,000	CARDINAL
ftr-450	153	9	1990	DATE
ftr-450	154	1	celia silverman et al	PERSON
ftr-450	154	2	139	CARDINAL
ftr-450	154	3	3rd	ORDINAL
ftr-450	154	4	1995	DATE
ftr-450	156	1	208,000	CARDINAL
ftr-450	156	2	1975	DATE
ftr-450	156	3	599,000	CARDINAL
ftr-450	156	4	1990	DATE
ftr-450	159	1	19	CARDINAL
ftr-450	159	2	7-10	DATE
ftr-450	160	1	between the ages of 55	DATE
ftr-450	160	2	64	CARDINAL
ftr-450	160	3	11.3 million	CARDINAL
ftr-450	160	4	1970	DATE
ftr-450	160	5	17.4 million	CARDINAL
ftr-450	160	6	2005	DATE
ftr-450	161	1	gerald cole & marjorie n. taylor	PERSON
ftr-450	161	2	32	CARDINAL
ftr-450	161	3	32	DATE
ftr-450	161	4	jan.-feb	NORP
ftr-450	161	5	1996	DATE
ftr-450	166	1	ron stodghill	PERSON
ftr-450	167	1	mar. 24, 1997	DATE
ftr-450	167	2	184	CARDINAL
ftr-450	169	1	aamerican	NORP
ftr-450	169	2	world war ii	EVENT
ftr-450	169	3	at least 10	CARDINAL
ftr-450	170	1	2000	DATE
ftr-450	170	2	613	CARDINAL
ftr-450	171	1	congress	ORG
ftr-450	176	1	keville	ORG
ftr-450	176	2	supra	PERSON
ftr-450	176	3	4	CARDINAL
ftr-450	176	4	542	CARDINAL
ftr-450	177	1	yakoboski & silverman	ORG
ftr-450	177	2	supra	PERSON
ftr-450	177	3	5	CARDINAL
ftr-450	177	4	21	CARDINAL
ftr-450	178	1	yakoboski	PERSON
ftr-450	178	2	silverman	PERSON
ftr-450	179	1	23-24	DATE
ftr-450	180	1	25-34	DATE
ftr-450	180	2	35-44	DATE
ftr-450	180	3	1991	DATE
ftr-450	180	4	the 1980s and 90s	DATE
ftr-450	180	5	the 1950s, 60s	DATE
ftr-450	180	6	70s	DATE
ftr-450	181	1	id. yakoboski	PERSON
ftr-450	181	2	silverman	PERSON
ftr-450	182	1	21-23	DATE
ftr-450	184	1	33%	PERCENT
ftr-450	184	2	1975	DATE
ftr-450	184	3	16%	PERCENT
ftr-450	184	4	1990	DATE
ftr-450	185	1	yakoboski & silverman	ORG
ftr-450	185	2	supra	PERSON
ftr-450	185	3	5	CARDINAL
ftr-450	185	4	21	CARDINAL
ftr-450	185	5	14	CARDINAL
ftr-450	186	1	67%	PERCENT
ftr-450	186	2	1975	DATE
ftr-450	186	3	84%	PERCENT
ftr-450	186	4	1990	DATE
ftr-450	187	1	the end of 1992	DATE
ftr-450	187	2	$1.57 trillion	MONEY
ftr-450	187	3	$911 billion	MONEY
ftr-450	188	1	between 1975 and 1990	DATE
ftr-450	189	1	keville	GPE
ftr-450	189	2	supra	PERSON
ftr-450	189	3	4	CARDINAL
ftr-450	189	4	529	CARDINAL
ftr-450	190	1	a few years	DATE
ftr-450	191	1	22	CARDINAL
ftr-450	193	1	dol	PERSON
ftr-450	193	2	20	CARDINAL
ftr-450	194	1	2023	CARDINAL
ftr-450	194	2	sept. 27, 1993	DATE
ftr-450	196	1	19	CARDINAL
ftr-450	196	2	139-45	DATE
ftr-450	197	1	56,651	CARDINAL
ftr-450	197	2	between 1985 and 1990	DATE
ftr-450	198	1	140	CARDINAL
ftr-450	199	1	between 1985 and 1990	DATE
ftr-450	199	2	149,078	CARDINAL
ftr-450	200	1	d.	NORP
ftr-450	200	2	two to nine	CARDINAL
ftr-450	201	1	614	CARDINAL
ftr-450	201	2	florida	GPE
ftr-450	202	1	4:9	CARDINAL
ftr-450	204	1	first	ORDINAL
ftr-450	205	1	actuarial services,23	ORG
ftr-450	205	2	pbgc	GPE
ftr-450	206	1	second	ORDINAL
ftr-450	207	1	the last decade	DATE
ftr-450	207	2	plans.27 23	ORG
ftr-450	208	1	langbein & wolk	ORG
ftr-450	208	2	supra	PERSON
ftr-450	208	3	5	CARDINAL
ftr-450	208	4	274	CARDINAL
ftr-450	208	5	supra	PERSON
ftr-450	208	6	8	CARDINAL
ftr-450	208	7	186-88	DATE
ftr-450	209	1	24	CARDINAL
ftr-450	210	1	pbgc	GPE
ftr-450	211	1	supra	PERSON
ftr-450	211	2	5	CARDINAL
ftr-450	211	3	93-94	CARDINAL
ftr-450	211	4	830-31	DATE
ftr-450	211	5	854	CARDINAL
ftr-450	213	1	25	DATE
ftr-450	214	1	more than one-third	CARDINAL
ftr-450	214	2	today	DATE
ftr-450	214	3	jul. 1992	DATE
ftr-450	214	4	223	CARDINAL
ftr-450	215	1	26	CARDINAL
ftr-450	216	1	irs	ORG
ftr-450	217	1	jan. 10, 1994	DATE
ftr-450	217	2	4	CARDINAL
ftr-450	217	3	congress	ORG
ftr-450	218	1	ins.	PERSON
ftr-450	218	2	sep. 7, 1992	DATE
ftr-450	218	3	8	CARDINAL
ftr-450	218	4	keville	GPE
ftr-450	218	5	supra	PERSON
ftr-450	218	6	4	CARDINAL
ftr-450	218	7	540	CARDINAL
ftr-450	219	1	annual	DATE
ftr-450	220	1	langbein & wolk	ORG
ftr-450	220	2	supra	PERSON
ftr-450	220	3	5	CARDINAL
ftr-450	220	4	42-43	CARDINAL
ftr-450	220	5	peter t. scott	PERSON
ftr-450	220	6	44	CARDINAL
ftr-450	220	7	913	CARDINAL
ftr-450	220	8	919-20	CARDINAL
ftr-450	221	1	annual	DATE
ftr-450	222	1	annual	DATE
ftr-450	222	2	a given year	DATE
ftr-450	223	1	274	CARDINAL
ftr-450	224	1	year to	DATE
ftr-450	225	1	regina t. jefferson	PERSON
ftr-450	225	2	44	DATE
ftr-450	225	3	w. res	PERSON
ftr-450	226	1	l. rev	PERSON
ftr-450	226	2	1	CARDINAL
ftr-450	226	3	27	CARDINAL
ftr-450	226	4	1993	DATE
ftr-450	228	1	29 u.s.c	QUANTITY
ftr-450	229	1	1081-86	DATE
ftr-450	229	2	1999	DATE
ftr-450	230	1	412	CARDINAL
ftr-450	230	2	langbein & wolk	ORG
ftr-450	230	3	supra	PERSON
ftr-450	230	4	5	CARDINAL
ftr-450	230	5	273	CARDINAL
ftr-450	232	1	412	CARDINAL
ftr-450	232	2	27	CARDINAL
ftr-450	233	1	the american academy of actuaries	ORG
ftr-450	234	1	jerry geisel	PERSON
ftr-450	235	1	ins.	PERSON
ftr-450	235	2	mar. 22, 1993	DATE
ftr-450	235	3	3	CARDINAL
ftr-450	236	1	irs	ORG
ftr-450	236	2	around 40,000	CARDINAL
ftr-450	236	3	between 1986 and 1993	DATE
ftr-450	237	1	deirdre	PERSON
ftr-450	237	2	irs	ORG
ftr-450	238	1	1993	DATE
ftr-450	238	2	2000	DATE
ftr-450	239	1	615	CARDINAL
ftr-450	239	2	plans.29	PERSON
ftr-450	240	1	first	ORDINAL
ftr-450	242	1	149	CARDINAL
ftr-450	243	1	28	CARDINAL
ftr-450	245	1	age 35 after 10 years	DATE
ftr-450	245	2	1%	PERCENT
ftr-450	245	3	10%	PERCENT
ftr-450	247	1	8	CARDINAL
ftr-450	247	2	185-86	DATE
ftr-450	247	3	29	CARDINAL
ftr-450	248	1	' 411	DATE
ftr-450	248	2	supra	PERSON
ftr-450	248	3	5	CARDINAL
ftr-450	248	4	109	CARDINAL
ftr-450	250	1	d.	NORP
ftr-450	251	1	30	CARDINAL
ftr-450	253	1	michael j. canan	PERSON
ftr-450	253	2	' 16.3	DATE
ftr-450	253	3	787-88	PERCENT
ftr-450	253	4	1996	DATE
ftr-450	253	5	langbein & wolk	ORG
ftr-450	253	6	supra	PERSON
ftr-450	253	7	5	CARDINAL
ftr-450	253	8	50-51	CARDINAL
ftr-450	253	9	347	CARDINAL
ftr-450	253	10	john j. mcgrath	PERSON
ftr-450	253	11	402	CARDINAL
ftr-450	253	12	pli	ORG
ftr-450	253	13	385	CARDINAL
ftr-450	253	14	414	CARDINAL
ftr-450	253	15	1997	DATE
ftr-450	255	1	mertens v. hewitt	PERSON
ftr-450	255	2	the supreme court	ORG
ftr-450	255	3	1994	DATE
ftr-450	256	1	c.l.	PERSON
ftr-450	256	2	1089	CARDINAL
ftr-450	256	3	1092	CARDINAL
ftr-450	257	1	congress	ORG
ftr-450	257	2	senate	ORG
ftr-450	257	3	the 1950s	DATE
ftr-450	258	1	616	CARDINAL
ftr-450	258	2	florida	GPE
ftr-450	258	3	4:9	CARDINAL
ftr-450	261	1	32	CARDINAL
ftr-450	263	1	aif	ORG
ftr-450	265	1	joseph r. simone &	PERSON
ftr-450	265	2	glenn e. butash	PERSON
ftr-450	265	3	385	CARDINAL
ftr-450	265	4	pli	ORG
ftr-450	265	5	7	CARDINAL
ftr-450	265	6	28	DATE
ftr-450	267	1	617	CARDINAL
ftr-450	267	2	second	ORDINAL
ftr-450	268	1	pbgc	GPE
ftr-450	269	1	benefits.33	PERSON
ftr-450	269	2	one	CARDINAL
ftr-450	271	1	two	CARDINAL
ftr-450	271	2	annual	DATE
ftr-450	271	3	annual	DATE
ftr-450	271	4	33	CARDINAL
ftr-450	273	1	34	CARDINAL
ftr-450	275	1	canan	PERSON
ftr-450	275	2	supra	PERSON
ftr-450	275	3	30	CARDINAL
ftr-450	275	4	' 3.11	DATE
ftr-450	275	5	93	CARDINAL
ftr-450	279	1	irs	ORG
ftr-450	279	2	19	CARDINAL
ftr-450	281	1	592	CARDINAL
ftr-450	281	2	6, 1992	DATE
ftr-450	283	1	1985	DATE
ftr-450	283	2	the bank of america	ORG
ftr-450	284	1	a. .	PERSON
ftr-450	285	1	one	CARDINAL
ftr-450	288	1	bank of america	ORG
ftr-450	289	1	vincent amoroso	PERSON
ftr-450	289	2	15	CARDINAL
ftr-450	290	1	339	CARDINAL
ftr-450	290	2	feb. 22, 1988	DATE
ftr-450	291	1	36	CARDINAL
ftr-450	291	2	35	CARDINAL
ftr-450	291	3	339	CARDINAL
ftr-450	293	1	' 412	DATE
ftr-450	296	1	john fitzpatrick	PERSON
ftr-450	296	2	supra	PERSON
ftr-450	296	3	9	CARDINAL
ftr-450	296	4	78	DATE
ftr-450	297	1	37	CARDINAL
ftr-450	298	1	35	CARDINAL
ftr-450	298	2	592	CARDINAL
ftr-450	299	1	618	CARDINAL
ftr-450	299	2	florida	GPE
ftr-450	299	3	4:9	CARDINAL
ftr-450	299	4	annual	DATE
ftr-450	300	1	ten percent	PERCENT
ftr-450	300	2	five percent	PERCENT
ftr-450	300	3	pbgc	GPE
ftr-450	302	1	38	CARDINAL
ftr-450	306	1	monthly	DATE
ftr-450	309	1	d.	NORP
ftr-450	310	1	d.	NORP
ftr-450	310	2	pbgc	GPE
ftr-450	311	1	40	CARDINAL
ftr-450	312	1	' 4022	DATE
ftr-450	312	2	pbgc	GPE
ftr-450	314	1	41	CARDINAL
ftr-450	315	1	the pbgc aguarantee[s	ORG
ftr-450	317	1	section 4021	LAW
ftr-450	317	2	29	CARDINAL
ftr-450	317	3	' 1322(a	DATE
ftr-450	317	4	1999	DATE
ftr-450	318	1	42	CARDINAL
ftr-450	319	1	43	CARDINAL
ftr-450	320	1	29	CARDINAL
ftr-450	321	1	1321(b)(1	CARDINAL
ftr-450	321	2	1999	DATE
ftr-450	321	3	keville	GPE
ftr-450	321	4	supra	PERSON
ftr-450	321	5	4	CARDINAL
ftr-450	321	6	556	CARDINAL
ftr-450	323	1	619	CARDINAL
ftr-450	325	1	third	ORDINAL
ftr-450	326	1	two	CARDINAL
ftr-450	326	2	1	CARDINAL
ftr-450	326	3	2	CARDINAL
ftr-450	327	1	prior years	DATE
ftr-450	328	1	thirty-year	DATE
ftr-450	328	2	at least thirty years	DATE
ftr-450	330	1	implicitly.45	GPE
ftr-450	330	2	pbgc	GPE
ftr-450	334	1	one	CARDINAL
ftr-450	335	1	44	DATE
ftr-450	336	1	30-year	DATE
ftr-450	337	1	1987	DATE
ftr-450	339	1	100-203	CARDINAL
ftr-450	339	2	101	CARDINAL
ftr-450	340	1	1330-33	CARDINAL
ftr-450	340	2	1987	DATE
ftr-450	340	3	29	CARDINAL
ftr-450	341	1	29 u.s.c	CARDINAL
ftr-450	342	1	1082	DATE
ftr-450	342	2	1999	DATE
ftr-450	343	1	45	CARDINAL
ftr-450	345	1	620	CARDINAL
ftr-450	345	2	florida	GPE
ftr-450	345	3	4:9	CARDINAL
ftr-450	348	1	congress	ORG
ftr-450	350	1	1	CARDINAL
ftr-450	350	2	2	CARDINAL
ftr-450	350	3	3	CARDINAL
ftr-450	350	4	4	CARDINAL
ftr-450	353	1	two	CARDINAL
ftr-450	356	1	one	CARDINAL
ftr-450	357	1	46	CARDINAL
ftr-450	358	1	120	CARDINAL
ftr-450	359	1	s15,738	NORP
ftr-450	359	2	15,741	CARDINAL
ftr-450	359	3	1974	DATE
ftr-450	359	4	1974	DATE
ftr-450	359	5	4639	CARDINAL
ftr-450	359	6	5186-87	DATE
ftr-450	359	7	williams	PERSON
ftr-450	361	1	621	CARDINAL
ftr-450	363	1	47	CARDINAL
ftr-450	364	1	1974	DATE
ftr-450	364	2	today	DATE
ftr-450	367	1	irs	ORG
ftr-450	368	1	shelby	GPE
ftr-450	368	2	u.s.	GPE
ftr-450	368	3	distribs., inc.	ORG
ftr-450	369	1	71	CARDINAL
ftr-450	369	2	874	CARDINAL
ftr-450	369	3	885	CARDINAL
ftr-450	369	4	1979	DATE
ftr-450	369	5	maria o=	PERSON
ftr-450	369	6	brien hylton	PERSON
ftr-450	369	7	42	CARDINAL
ftr-450	370	1	u.l.	PERSON
ftr-450	370	2	1	CARDINAL
ftr-450	370	3	38	DATE
ftr-450	370	4	1992	DATE
ftr-450	370	5	' 404	DATE
ftr-450	370	6	c)(l	ORG
ftr-450	371	1	langbein & wolk	ORG
ftr-450	371	2	supra	PERSON
ftr-450	371	3	5	CARDINAL
ftr-450	371	4	649	CARDINAL
ftr-450	375	1	80	CARDINAL
ftr-450	375	2	61	CARDINAL
ftr-450	376	1	136	CARDINAL
ftr-450	376	2	1947	DATE
ftr-450	376	3	29 u.s.c	QUANTITY
ftr-450	377	1	141-87	CARDINAL
ftr-450	377	2	1998	DATE
ftr-450	379	1	29	CARDINAL
ftr-450	380	1	1998	DATE
ftr-450	385	1	terese	NORP
ftr-450	385	2	m. connerton	PERSON
ftr-450	385	3	sb68 a.l.i.-a.b.a	PRODUCT
ftr-450	386	1	569	CARDINAL
ftr-450	386	2	614-15	CARDINAL
ftr-450	386	3	firestone tire & rubber co.	ORG
ftr-450	387	1	489	CARDINAL
ftr-450	387	2	101	CARDINAL
ftr-450	387	3	1989	DATE
ftr-450	388	1	catherine l. fisk	PERSON
ftr-450	388	2	lochner redux	PERSON
ftr-450	389	1	56	CARDINAL
ftr-450	389	2	ohio st.	GPE
ftr-450	389	3	l.j. 153,	ORG
ftr-450	389	4	162	CARDINAL
ftr-450	389	5	1995	DATE
ftr-450	390	1	48	CARDINAL
ftr-450	390	2	third	ORDINAL
ftr-450	390	3	'181 (1992	DATE
ftr-450	391	1	harvard college	ORG
ftr-450	391	2	amory	ORG
ftr-450	391	3	26	CARDINAL
ftr-450	392	1	9	CARDINAL
ftr-450	393	1	446	CARDINAL
ftr-450	393	2	first	ORDINAL
ftr-450	393	3	26	CARDINAL
ftr-450	394	1	9	CARDINAL
ftr-450	395	1	461	CARDINAL
ftr-450	395	2	49	DATE
ftr-450	396	1	jeffrey a. brauch	PERSON
ftr-450	396	2	41	CARDINAL
ftr-450	396	3	wayne l. rev.1233	PERSON
ftr-450	396	4	1248	CARDINAL
ftr-450	396	5	1995	DATE
ftr-450	396	6	brennan=s	PERSON
ftr-450	397	1	v. russell	PERSON
ftr-450	397	2	473	CARDINAL
ftr-450	397	3	134	CARDINAL
ftr-450	397	4	152	CARDINAL
ftr-450	397	5	1985	DATE
ftr-450	397	6	congress	ORG
ftr-450	397	7	hylton	ORG
ftr-450	397	8	supra	PERSON
ftr-450	397	9	47	DATE
ftr-450	397	10	39	CARDINAL
ftr-450	398	1	50	CARDINAL
ftr-450	399	1	514(a	TIME
ftr-450	399	2	29	CARDINAL
ftr-450	400	1	1999	DATE
ftr-450	401	1	622	CARDINAL
ftr-450	401	2	florida	GPE
ftr-450	401	3	4:9	CARDINAL
ftr-450	404	1	section 404	LAW
ftr-450	404	2	406.52	CARDINAL
ftr-450	404	3	congress	ORG
ftr-450	405	1	51	CARDINAL
ftr-450	406	1	29	CARDINAL
ftr-450	407	1	1104(a)(1	CARDINAL
ftr-450	407	2	1999	DATE
ftr-450	409	1	1999	DATE
ftr-450	410	1	52	CARDINAL
ftr-450	411	1	404(a)(1	CARDINAL
ftr-450	411	2	406	CARDINAL
ftr-450	411	3	29	CARDINAL
ftr-450	412	1	1104(a)(1	CARDINAL
ftr-450	412	2	1106	DATE
ftr-450	412	3	1999	DATE
ftr-450	413	1	53	CARDINAL
ftr-450	413	2	donovan v. cunningham	PERSON
ftr-450	413	3	716	CARDINAL
ftr-450	413	4	1455	DATE
ftr-450	413	5	1467	CARDINAL
ftr-450	413	6	n.26	TIME
ftr-450	413	7	5th	ORDINAL
ftr-450	413	8	1983	DATE
ftr-450	414	1	hylton	ORG
ftr-450	414	2	supra	PERSON
ftr-450	414	3	47	DATE
ftr-450	414	4	39	DATE
ftr-450	415	1	laurence b. wohl	PERSON
ftr-450	415	2	20	CARDINAL
ftr-450	415	3	dayton l. rev	PERSON
ftr-450	415	4	43	CARDINAL
ftr-450	415	5	53	CARDINAL
ftr-450	415	6	1994	DATE
ftr-450	415	7	jay conison	PERSON
ftr-450	415	8	41	CARDINAL
ftr-450	415	9	syracuse l. rev	PERSON
ftr-450	415	10	1049	CARDINAL
ftr-450	415	11	1135-36	DATE
ftr-450	416	1	54	CARDINAL
ftr-450	416	2	29	CARDINAL
ftr-450	417	1	dan m. mcgill & donald s. grubbs, jr.	PERSON
ftr-450	417	2	115	CARDINAL
ftr-450	417	3	442	CARDINAL
ftr-450	417	4	6th	ORDINAL
ftr-450	417	5	1989	DATE
ftr-450	417	6	hylton	ORG
ftr-450	417	7	supra	PERSON
ftr-450	417	8	47	DATE
ftr-450	418	1	55	CARDINAL
ftr-450	419	1	the department of labor	ORG
ftr-450	419	2	standards.@ ian d. lanoff	PERSON
ftr-450	419	3	31	CARDINAL
ftr-450	420	1	387	CARDINAL
ftr-450	420	2	392	CARDINAL
ftr-450	422	1	paul j. wessel	PERSON
ftr-450	422	2	35	CARDINAL
ftr-450	423	1	l. rev	PERSON
ftr-450	423	2	323	CARDINAL
ftr-450	423	3	340	CARDINAL
ftr-450	423	4	1986	DATE
ftr-450	424	1	56	CARDINAL
ftr-450	424	2	deborah m. weiss &	PERSON
ftr-450	424	3	marc a. sgaraglino	PERSON
ftr-450	424	4	1996	DATE
ftr-450	425	1	l. rev	PERSON
ftr-450	425	2	1175	CARDINAL
ftr-450	425	3	1198-1200	DATE
ftr-450	426	1	the department of labor	ORG
ftr-450	427	1	joseph r. simone &	PERSON
ftr-450	427	2	glenn e. butash	PERSON
ftr-450	427	3	385	CARDINAL
ftr-450	427	4	pli	ORG
ftr-450	427	5	7	CARDINAL
ftr-450	427	6	27	DATE
ftr-450	429	1	623	CARDINAL
ftr-450	429	2	one	CARDINAL
ftr-450	429	3	two	CARDINAL
ftr-450	433	1	57	CARDINAL
ftr-450	434	1	hylton	ORG
ftr-450	434	2	supra	PERSON
ftr-450	434	3	47	DATE
ftr-450	434	4	15	CARDINAL
ftr-450	434	5	17	CARDINAL
ftr-450	435	1	404(a)(1	CARDINAL
ftr-450	435	2	29	CARDINAL
ftr-450	436	1	1104(a)(1	CARDINAL
ftr-450	436	2	1994	DATE
ftr-450	437	1	losses@	NORP
ftr-450	437	2	hylton	ORG
ftr-450	437	3	supra	PERSON
ftr-450	437	4	47	DATE
ftr-450	437	5	16	DATE
ftr-450	439	1	adon=t	PERSON
ftr-450	439	2	one	CARDINAL
ftr-450	440	1	richard j. teweles et	PERSON
ftr-450	440	2	386	CARDINAL
ftr-450	440	3	6th	ORDINAL
ftr-450	440	4	1992	DATE
ftr-450	441	1	three	CARDINAL
ftr-450	441	2	1	CARDINAL
ftr-450	441	3	2	CARDINAL
ftr-450	441	4	3	CARDINAL
ftr-450	441	5	janet e. kerr	PERSON
ftr-450	441	6	sec	ORG
ftr-450	441	7	16	CARDINAL
ftr-450	442	1	l.j. 805	PERSON
ftr-450	442	2	817	CARDINAL
ftr-450	442	3	1985	DATE
ftr-450	444	1	818	CARDINAL
ftr-450	445	1	58	DATE
ftr-450	446	1	keville	GPE
ftr-450	446	2	supra	PERSON
ftr-450	446	3	4	CARDINAL
ftr-450	446	4	547	CARDINAL
ftr-450	446	5	552	CARDINAL
ftr-450	446	6	59	CARDINAL
ftr-450	447	1	' 411	DATE
ftr-450	448	1	60	CARDINAL
ftr-450	450	1	61	CARDINAL
ftr-450	451	1	' 4975(e)(3	DATE
ftr-450	451	2	' 3(21)(a	DATE
ftr-450	451	3	29	CARDINAL
ftr-450	452	1	1002(21	CARDINAL
ftr-450	452	2	1999	DATE
ftr-450	453	1	624	CARDINAL
ftr-450	453	2	florida	GPE
ftr-450	454	1	4:9	CARDINAL
ftr-450	454	2	fiduciaries.62	ORG
ftr-450	455	1	plan.@67	ORG
ftr-450	455	2	62	CARDINAL
ftr-450	456	1	blatt v. marshall & lassman	ORG
ftr-450	456	2	812 f.2d	MONEY
ftr-450	456	3	813	CARDINAL
ftr-450	456	4	2d	DATE
ftr-450	456	5	1987	DATE
ftr-450	457	1	63	CARDINAL
ftr-450	458	1	third	ORDINAL
ftr-450	459	1	philadelphia	GPE
ftr-450	460	1	21	CARDINAL
ftr-450	460	2	waterhouse	ORG
ftr-450	460	3	879 f.2d 1146	QUANTITY
ftr-450	460	4	1149	DATE
ftr-450	460	5	3rd	ORDINAL
ftr-450	460	6	1989	DATE
ftr-450	461	1	new hampshire	GPE
ftr-450	461	2	kpmg peat marwick	ORG
ftr-450	461	3	815 f. supp	ORG
ftr-450	462	1	52	CARDINAL
ftr-450	462	2	55	DATE
ftr-450	462	3	1993	DATE
ftr-450	462	4	maria linda cattafesta	PERSON
ftr-450	462	5	mertens v. hewitt	PERSON
ftr-450	462	6	43	CARDINAL
ftr-450	464	1	1170	CARDINAL
ftr-450	464	2	anoka orthopaedic assoc	ORG
ftr-450	465	1	v. lechner	PERSON
ftr-450	465	2	910	CARDINAL
ftr-450	465	3	514	CARDINAL
ftr-450	465	4	517	CARDINAL
ftr-450	465	5	8th	ORDINAL
ftr-450	465	6	1990	DATE
ftr-450	465	7	new york teamsters council health and hospital fund	ORG
ftr-450	465	8	816 f. supp	ORG
ftr-450	466	1	138	CARDINAL
ftr-450	466	2	148	CARDINAL
ftr-450	466	3	1993	DATE
ftr-450	467	1	cattafesta	PERSON
ftr-450	467	2	supra	PERSON
ftr-450	467	3	1170 n.22	QUANTITY
ftr-450	467	4	pappas v. buck consultants, inc.	PERSON
ftr-450	467	5	923	CARDINAL
ftr-450	467	6	531	CARDINAL
ftr-450	467	7	538	CARDINAL
ftr-450	467	8	7th	ORDINAL
ftr-450	467	9	1991	DATE
ftr-450	468	1	connecticut	GPE
ftr-450	468	2	798	CARDINAL
ftr-450	469	1	1120	CARDINAL
ftr-450	469	2	1125	CARDINAL
ftr-450	469	3	1991	DATE
ftr-450	469	4	cattafesta	PERSON
ftr-450	469	5	supra	PERSON
ftr-450	469	6	1169	CARDINAL
ftr-450	469	7	pohl v. national benefits consultants, inc.	PERSON
ftr-450	469	8	956	CARDINAL
ftr-450	469	9	126	CARDINAL
ftr-450	469	10	128	CARDINAL
ftr-450	469	11	7th	ORDINAL
ftr-450	469	12	1992	DATE
ftr-450	470	1	baxter v. c.a. muer corp.	PERSON
ftr-450	470	2	941	CARDINAL
ftr-450	470	3	451	CARDINAL
ftr-450	470	4	454-55	CARDINAL
ftr-450	470	5	6th	ORDINAL
ftr-450	470	6	1991	DATE
ftr-450	470	7	cattafesta	PERSON
ftr-450	470	8	supra	PERSON
ftr-450	470	9	1170	CARDINAL
ftr-450	471	1	bouton v. thompson	PERSON
ftr-450	471	2	764	CARDINAL
ftr-450	472	1	20	CARDINAL
ftr-450	472	2	23	DATE
ftr-450	472	3	d.	NORP
ftr-450	472	4	1991	DATE
ftr-450	474	1	64	CARDINAL
ftr-450	475	1	3(14)(a	CARDINAL
ftr-450	475	2	29	CARDINAL
ftr-450	476	1	1002(14)(a	CARDINAL
ftr-450	476	2	1101-1114	DATE
ftr-450	476	3	1999	DATE
ftr-450	477	1	65	CARDINAL
ftr-450	478	1	joel chernoff	PERSON
ftr-450	478	2	hewitt	PERSON
ftr-450	478	3	metzenbaum	ORG
ftr-450	478	4	jun. 14, 1993	DATE
ftr-450	478	5	229	CARDINAL
ftr-450	480	1	custer v. sweeney	PERSON
ftr-450	480	2	89	CARDINAL
ftr-450	480	3	1156	CARDINAL
ftr-450	480	4	1161-63	DATE
ftr-450	480	5	4th	ORDINAL
ftr-450	480	6	1996	DATE
ftr-450	482	1	united states	GPE
ftr-450	482	2	63	CARDINAL
ftr-450	482	3	1239	CARDINAL
ftr-450	482	4	1246	CARDINAL
ftr-450	482	5	3d	CARDINAL
ftr-450	482	6	1995	DATE
ftr-450	482	7	amma	ORG
ftr-450	482	8	andrew t. kusner	PERSON
ftr-450	482	9	mertens v. hewitt associates	PERSON
ftr-450	482	10	15	CARDINAL
ftr-450	482	11	j. emp.	PERSON
ftr-450	483	1	l. 273	PERSON
ftr-450	483	2	304-05	CARDINAL
ftr-450	484	1	66	CARDINAL
ftr-450	485	1	mertens v. hewitt associates	PERSON
ftr-450	485	2	508	CARDINAL
ftr-450	485	3	248	CARDINAL
ftr-450	485	4	262-63	CARDINAL
ftr-450	485	5	1993	DATE
ftr-450	486	1	67	CARDINAL
ftr-450	487	1	michael j. canan & william d. mitchell	PERSON
ftr-450	487	2	' 16.5	DATE
ftr-450	487	3	1994	DATE
ftr-450	489	1	625	CARDINAL
ftr-450	489	2	appropriate.68	PRODUCT
ftr-450	490	1	mertens v. hewitt	GPE
ftr-450	490	2	the supreme court	ORG
ftr-450	490	3	section 502(a)(3	LAW
ftr-450	490	4	third	ORDINAL
ftr-450	490	5	breaches.71	PERSON
ftr-450	490	6	fiduciary.@73	ORG
ftr-450	490	7	the mertens court	ORG
ftr-450	490	8	plans.74	NORP
ftr-450	492	1	mertens	DATE
ftr-450	492	2	68	CARDINAL
ftr-450	493	1	502(a)(3	CARDINAL
ftr-450	493	2	29	CARDINAL
ftr-450	494	1	1132(a)(3)(b	CARDINAL
ftr-450	494	2	1998	DATE
ftr-450	494	3	roger c. siske et al	PERSON
ftr-450	494	4	sb66	PRODUCT
ftr-450	495	1	1	CARDINAL
ftr-450	495	2	13	CARDINAL
ftr-450	497	1	cattafesta	PERSON
ftr-450	497	2	supra	PERSON
ftr-450	497	3	63	CARDINAL
ftr-450	497	4	1191	DATE
ftr-450	498	1	the supreme court	ORG
ftr-450	498	2	mertens	DATE
ftr-450	498	3	508	CARDINAL
ftr-450	498	4	u.s.	GPE
ftr-450	498	5	248	CARDINAL
ftr-450	500	1	6th	ORDINAL
ftr-450	500	2	1990	DATE
ftr-450	501	1	70	CARDINAL
ftr-450	502	1	mertens	PERSON
ftr-450	502	2	508	CARDINAL
ftr-450	502	3	u.s.	GPE
ftr-450	502	4	254	CARDINAL
ftr-450	503	1	71	CARDINAL
ftr-450	505	1	262	CARDINAL
ftr-450	505	2	73	CARDINAL
ftr-450	507	1	65	CARDINAL
ftr-450	507	2	3	DATE
ftr-450	508	1	75	CARDINAL
ftr-450	509	1	mertens	PERSON
ftr-450	509	2	508	CARDINAL
ftr-450	509	3	u.s.	GPE
ftr-450	509	4	262	CARDINAL
ftr-450	509	5	626	CARDINAL
ftr-450	509	6	florida	GPE
ftr-450	510	1	4:9	CARDINAL
ftr-450	512	1	third	ORDINAL
ftr-450	512	2	pbgc.78	NORP
ftr-450	512	3	third	ORDINAL
ftr-450	514	1	the supreme court	ORG
ftr-450	516	1	76	CARDINAL
ftr-450	517	1	65	CARDINAL
ftr-450	517	2	280-81	CARDINAL
ftr-450	517	3	the supreme court	ORG
ftr-450	517	4	mertens	GPE
ftr-450	519	1	65	CARDINAL
ftr-450	519	2	dana m. muir	PERSON
ftr-450	519	3	81	CARDINAL
ftr-450	519	4	iowa	GPE
ftr-450	519	5	l. rev	PERSON
ftr-450	519	6	1 (1995	DATE
ftr-450	519	7	gregory a. hewett	PERSON
ftr-450	520	1	71	CARDINAL
ftr-450	521	1	773	CARDINAL
ftr-450	521	2	1993	DATE
ftr-450	522	1	mertens	PERSON
ftr-450	523	1	mertens	PERSON
ftr-450	523	2	508	CARDINAL
ftr-450	523	3	u.s.	GPE
ftr-450	523	4	264	CARDINAL
ftr-450	525	1	266-67	CARDINAL
ftr-450	528	1	seventh	ORDINAL
ftr-450	528	2	mertens	DATE
ftr-450	528	3	21	CARDINAL
ftr-450	529	1	1675	DATE
ftr-450	529	2	1675	DATE
ftr-450	529	3	aug. 29, 1994	DATE
ftr-450	530	1	posner	PERSON
ftr-450	530	2	seventh	ORDINAL
ftr-450	531	1	reich v. continental casualty co.	ORG
ftr-450	531	2	33	CARDINAL
ftr-450	531	3	754	CARDINAL
ftr-450	531	4	757	CARDINAL
ftr-450	531	5	7th	ORDINAL
ftr-450	531	6	1994	DATE
ftr-450	532	1	first	ORDINAL
ftr-450	532	2	mertens	PERSON
ftr-450	533	1	reich v. rowe	PERSON
ftr-450	533	2	20	CARDINAL
ftr-450	533	3	25	CARDINAL
ftr-450	533	4	1st	ORDINAL
ftr-450	533	5	1994	DATE
ftr-450	536	1	627	CARDINAL
ftr-450	536	2	third	ORDINAL
ftr-450	536	3	third	ORDINAL
ftr-450	537	1	third	ORDINAL
ftr-450	537	2	third	ORDINAL
ftr-450	537	3	79	CARDINAL
ftr-450	539	1	canan	PERSON
ftr-450	539	2	supra	PERSON
ftr-450	539	3	30	CARDINAL
ftr-450	539	4	21.2	CARDINAL
ftr-450	539	5	1024-25	DATE
ftr-450	540	1	mertens	PERSON
ftr-450	540	2	congress	ORG
ftr-450	541	1	the senate labor committee	ORG
ftr-450	542	1	chernoff	PERSON
ftr-450	542	2	65	CARDINAL
ftr-450	542	3	1	CARDINAL
ftr-450	543	1	howard metzenbaum	PERSON
ftr-450	544	1	65	CARDINAL
ftr-450	544	2	2	CARDINAL
ftr-450	547	1	82	CARDINAL
ftr-450	549	1	keville	GPE
ftr-450	549	2	supra	PERSON
ftr-450	549	3	4	CARDINAL
ftr-450	549	4	549	CARDINAL
ftr-450	552	1	jeffrey m. miller	PERSON
ftr-450	552	2	nov. 1994	DATE
ftr-450	552	3	30	CARDINAL
ftr-450	553	1	628	CARDINAL
ftr-450	553	2	florida	GPE
ftr-450	554	1	4:9	CARDINAL
ftr-450	554	2	approximately 25 million	CARDINAL
ftr-450	554	3	invested.85	ORG
ftr-450	556	1	erisa=	PERSON
ftr-450	559	1	1	CARDINAL
ftr-450	559	2	83	CARDINAL
ftr-450	562	1	84	CARDINAL
ftr-450	563	1	marlene givant star	PERSON
ftr-450	563	2	oct. 17, 1994	DATE
ftr-450	563	3	19	DATE
ftr-450	565	1	approximately 45%	PERCENT
ftr-450	565	2	1983	DATE
ftr-450	565	3	1993	DATE
ftr-450	566	1	canan	PERSON
ftr-450	566	2	supra	PERSON
ftr-450	566	3	30	CARDINAL
ftr-450	566	4	16.3	CARDINAL
ftr-450	566	5	788	CARDINAL
ftr-450	566	6	85	CARDINAL
ftr-450	568	1	86	CARDINAL
ftr-450	569	1	mary rowland	PERSON
ftr-450	569	2	n.y.	GPE
ftr-450	569	3	june 18, 1995	DATE
ftr-450	570	1	87	CARDINAL
ftr-450	571	1	keville	GPE
ftr-450	571	2	supra	PERSON
ftr-450	571	3	4	CARDINAL
ftr-450	571	4	543-44	DATE
ftr-450	571	5	88	CARDINAL
ftr-450	572	1	17	CARDINAL
ftr-450	574	1	1243	DATE
ftr-450	574	2	july 16, 1990	DATE
ftr-450	575	1	629	CARDINAL
ftr-450	575	2	result.89	ORG
ftr-450	575	3	89	CARDINAL
ftr-450	577	1	1243	DATE
ftr-450	578	1	630	CARDINAL
ftr-450	578	2	florida	GPE
ftr-450	578	3	4:9	CARDINAL
ftr-450	580	1	one	CARDINAL
ftr-450	582	1	90	CARDINAL
ftr-450	583	1	j. michael mcgowan	PERSON
ftr-450	583	2	78	CARDINAL
ftr-450	584	1	j. 97	PERSON
ftr-450	584	2	nov. 1992	DATE
ftr-450	585	1	91	CARDINAL
ftr-450	585	2	88	CARDINAL
ftr-450	585	3	1243	CARDINAL
ftr-450	586	1	92	CARDINAL
ftr-450	587	1	two	CARDINAL
ftr-450	587	2	first	ORDINAL
ftr-450	587	3	only 4%	PERCENT
ftr-450	587	4	the last decade	DATE
ftr-450	588	1	second	ORDINAL
ftr-450	589	1	alexander sussman	PERSON
ftr-450	589	2	the coming years	DATE
ftr-450	590	1	jan. 1, 1996	DATE
ftr-450	590	2	73	CARDINAL
ftr-450	591	1	93	CARDINAL
ftr-450	592	1	regina t. jefferson	PERSON
ftr-450	592	2	american	NORP
ftr-450	592	3	america 261	FAC
ftr-450	592	4	karen b. brown &	PERSON
ftr-450	592	5	mary louise	PERSON
ftr-450	592	6	1996	DATE
ftr-450	593	1	94	CARDINAL
ftr-450	594	1	keville	GPE
ftr-450	594	2	supra	PERSON
ftr-450	594	3	4	CARDINAL
ftr-450	594	4	545-46	MONEY
ftr-450	594	5	1987	DATE
ftr-450	595	1	95	CARDINAL
ftr-450	598	1	vanessa	PERSON
ftr-450	598	2	401(k)s	DATE
ftr-450	598	3	wall st. j.	PERSON
ftr-450	598	4	aug. 23, 1996	DATE
ftr-450	599	1	96	CARDINAL
ftr-450	600	1	judy greenwald	PERSON
ftr-450	601	1	oct. 31, 1994	DATE
ftr-450	601	2	2	CARDINAL
ftr-450	601	3	98	CARDINAL
ftr-450	602	1	631	CARDINAL
ftr-450	606	1	twenty-two	CARDINAL
ftr-450	606	2	97	CARDINAL
ftr-450	607	1	james e. graham	PERSON
ftr-450	607	2	july 1994	DATE
ftr-450	607	3	48	CARDINAL
ftr-450	608	1	98	CARDINAL
ftr-450	609	1	munnell	ORG
ftr-450	609	2	supra	PERSON
ftr-450	609	3	11	CARDINAL
ftr-450	609	4	137	CARDINAL
ftr-450	612	1	99	CARDINAL
ftr-450	613	1	' 404(c	DATE
ftr-450	615	1	100	CARDINAL
ftr-450	620	1	miller	ORG
ftr-450	620	2	supra	PERSON
ftr-450	620	3	82	CARDINAL
ftr-450	620	4	30	DATE
ftr-450	622	1	101	CARDINAL
ftr-450	623	1	thomas r. hoecker	PERSON
ftr-450	623	2	nancy k. campbell	PERSON
ftr-450	624	1	211	CARDINAL
ftr-450	624	2	1996	DATE
ftr-450	624	3	95	CARDINAL
ftr-450	624	4	today	DATE
ftr-450	624	5	86-51	CARDINAL
ftr-450	624	6	3, 1995	DATE
ftr-450	626	1	ebri	ORG
ftr-450	626	2	matthew greenwald	PERSON
ftr-450	626	3	73%	PERCENT
ftr-450	627	1	d.	NORP
ftr-450	627	2	73%	PERCENT
ftr-450	627	3	33%	PERCENT
ftr-450	627	4	44%	PERCENT
ftr-450	628	1	632	CARDINAL
ftr-450	628	2	florida	GPE
ftr-450	628	3	4:9	CARDINAL
ftr-450	632	1	102	CARDINAL
ftr-450	633	1	mary rowland	PERSON
ftr-450	634	1	march 1, 1995	DATE
ftr-450	634	2	87	DATE
ftr-450	636	1	frederick c. kneip	PERSON
ftr-450	636	2	397	CARDINAL
ftr-450	636	3	pli	ORG
ftr-450	636	4	43	CARDINAL
ftr-450	636	5	roger c. siske et al.	PERSON
ftr-450	636	6	sb66	PRODUCT
ftr-450	637	1	1	CARDINAL
ftr-450	637	2	78-79	CARDINAL
ftr-450	637	3	1997	DATE
ftr-450	638	1	103	CARDINAL
ftr-450	639	1	the department of labor	ORG
ftr-450	639	2	prudently.@ keville	PERSON
ftr-450	639	3	supra	PERSON
ftr-450	639	4	4	CARDINAL
ftr-450	639	5	551	CARDINAL
ftr-450	640	1	keville	ORG
ftr-450	640	2	aan	GPE
ftr-450	642	1	keville	GPE
ftr-450	642	2	supra	PERSON
ftr-450	642	3	4	CARDINAL
ftr-450	642	4	551	CARDINAL
ftr-450	644	1	jack w. murphy	PERSON
ftr-450	644	2	sec	ORG
ftr-450	644	3	third	ORDINAL
ftr-450	645	1	the year	DATE
ftr-450	645	2	1996	DATE
ftr-450	645	3	979	CARDINAL
ftr-450	645	4	pli/corp 7, 680 (	ORG
ftr-450	645	5	1997	DATE
ftr-450	646	1	105	CARDINAL
ftr-450	647	1	102	CARDINAL
ftr-450	647	2	87	DATE
ftr-450	648	1	jeffrey m. miller	PERSON
ftr-450	648	2	feb. 1995	DATE
ftr-450	648	3	34	CARDINAL
ftr-450	650	1	d.	NORP
ftr-450	651	1	d.	NORP
ftr-450	653	1	633	CARDINAL
ftr-450	658	1	mertens	PERSON
ftr-450	658	2	3	CARDINAL
ftr-450	658	3	section 404(c	LAW
ftr-450	658	4	106	CARDINAL
ftr-450	659	1	102	CARDINAL
ftr-450	659	2	87	CARDINAL
ftr-450	659	3	miller	ORG
ftr-450	659	4	supra	PERSON
ftr-450	659	5	105	CARDINAL
ftr-450	659	6	30	DATE
ftr-450	659	7	1980	DATE
ftr-450	660	1	107	CARDINAL
ftr-450	661	1	102	CARDINAL
ftr-450	661	2	87	DATE
ftr-450	664	1	19	CARDINAL
ftr-450	666	1	108	CARDINAL
ftr-450	670	1	keville	GPE
ftr-450	670	2	supra	PERSON
ftr-450	670	3	4	CARDINAL
ftr-450	670	4	548	CARDINAL
ftr-450	671	1	109	CARDINAL
ftr-450	674	1	110	CARDINAL
ftr-450	675	1	' 404(c	DATE
ftr-450	675	2	29	CARDINAL
ftr-450	676	1	1999	DATE
ftr-450	677	1	634	CARDINAL
ftr-450	677	2	florida	GPE
ftr-450	677	3	4:9	CARDINAL
ftr-450	678	1	section 404(c	LAW
ftr-450	678	2	asafe harbor@	PERSON
ftr-450	681	1	29	CARDINAL
ftr-450	682	1	2000	DATE
ftr-450	683	1	october of 1992	DATE
ftr-450	684	1	57	CARDINAL
ftr-450	686	1	46932	DATE
ftr-450	686	2	1992	DATE
ftr-450	687	1	29	CARDINAL
ftr-450	688	1	2000	DATE
ftr-450	689	1	supra	PERSON
ftr-450	689	2	30	CARDINAL
ftr-450	689	3	16.3	CARDINAL
ftr-450	689	4	788-89	CARDINAL
ftr-450	691	1	29	CARDINAL
ftr-450	691	2	2000	DATE
ftr-450	692	1	112	CARDINAL
ftr-450	693	1	canan supra	PERSON
ftr-450	693	2	30	CARDINAL
ftr-450	693	3	16.3	CARDINAL
ftr-450	693	4	791	CARDINAL
ftr-450	694	1	at least three	CARDINAL
ftr-450	694	2	1	CARDINAL
ftr-450	694	3	2	CARDINAL
ftr-450	694	4	3	CARDINAL
ftr-450	694	5	4	CARDINAL
ftr-450	696	1	29	CARDINAL
ftr-450	696	2	2000	DATE
ftr-450	698	1	635	CARDINAL
ftr-450	698	2	participants.115	ORG
ftr-450	699	1	section 404(c).116	LAW
ftr-450	700	1	113	CARDINAL
ftr-450	701	1	21	CARDINAL
ftr-450	702	1	18, 1994	DATE
ftr-450	705	1	29	CARDINAL
ftr-450	706	1	2550	CARDINAL
ftr-450	706	2	2000	DATE
ftr-450	707	1	102	CARDINAL
ftr-450	707	2	87	CARDINAL
ftr-450	707	3	keville	GPE
ftr-450	707	4	supra	PERSON
ftr-450	707	5	4	CARDINAL
ftr-450	707	6	549	CARDINAL
ftr-450	707	7	114	CARDINAL
ftr-450	708	1	frederick c. kneip	PERSON
ftr-450	708	2	397	CARDINAL
ftr-450	708	3	pli	ORG
ftr-450	708	4	43	CARDINAL
ftr-450	708	5	46	CARDINAL
ftr-450	708	6	may 1997	DATE
ftr-450	709	1	115	CARDINAL
ftr-450	710	1	canan	PERSON
ftr-450	710	2	supra	PERSON
ftr-450	710	3	30	CARDINAL
ftr-450	710	4	16.3	CARDINAL
ftr-450	710	5	793	CARDINAL
ftr-450	710	6	greenwald	PERSON
ftr-450	710	7	supra	PERSON
ftr-450	710	8	96	CARDINAL
ftr-450	710	9	2	CARDINAL
ftr-450	710	10	29	CARDINAL
ftr-450	711	1	2	CARDINAL
ftr-450	711	2	2000	DATE
ftr-450	712	1	116	CARDINAL
ftr-450	713	1	keville	GPE
ftr-450	713	2	supra	PERSON
ftr-450	713	3	4	CARDINAL
ftr-450	713	4	551	CARDINAL
ftr-450	713	5	117	CARDINAL
ftr-450	714	1	404(c)(2	CARDINAL
ftr-450	714	2	29	CARDINAL
ftr-450	715	1	1999	DATE
ftr-450	716	1	29	CARDINAL
ftr-450	716	2	2550.404c-1(d)(2)(i	CARDINAL
ftr-450	716	3	2000	DATE
ftr-450	718	1	114	CARDINAL
ftr-450	718	2	69	CARDINAL
ftr-450	719	1	118	CARDINAL
ftr-450	720	1	hoecker & campbell	ORG
ftr-450	720	2	supra	PERSON
ftr-450	720	3	101	CARDINAL
ftr-450	720	4	213	CARDINAL
ftr-450	720	5	29	CARDINAL
ftr-450	721	1	2000	DATE
ftr-450	722	1	119	CARDINAL
ftr-450	722	2	weiss & sgaraglino	ORG
ftr-450	722	3	56	CARDINAL
ftr-450	722	4	1213	CARDINAL
ftr-450	722	5	patricia wick hatamyar	PERSON
ftr-450	723	1	64	CARDINAL
ftr-450	723	2	tenn l. rev	PERSON
ftr-450	723	3	1	CARDINAL
ftr-450	723	4	18-19	CARDINAL
ftr-450	723	5	ii.a	DATE
ftr-450	724	1	636	CARDINAL
ftr-450	724	2	florida	GPE
ftr-450	724	3	4:9	CARDINAL
ftr-450	726	1	monthly	DATE
ftr-450	728	1	120	CARDINAL
ftr-450	729	1	supra	PERSON
ftr-450	729	2	121	CARDINAL
ftr-450	730	1	84	CARDINAL
ftr-450	730	2	19	CARDINAL
ftr-450	730	3	122	CARDINAL
ftr-450	731	1	two thirds	CARDINAL
ftr-450	731	2	new york	GPE
ftr-450	731	3	phoenix hecht	ORG
ftr-450	731	4	north carolina	GPE
ftr-450	732	1	84	CARDINAL
ftr-450	732	2	19	CARDINAL
ftr-450	732	3	jan m. rosen	PERSON
ftr-450	732	4	n.y.	GPE
ftr-450	732	5	dec. 1, 1990	DATE
ftr-450	732	6	123	CARDINAL
ftr-450	733	1	brian e. schaefer	PERSON
ftr-450	733	2	401(k)s	DATE
ftr-450	733	3	march 6, 1995	DATE
ftr-450	733	4	12	CARDINAL
ftr-450	733	5	supra	PERSON
ftr-450	733	6	84	CARDINAL
ftr-450	733	7	19	DATE
ftr-450	734	1	daily	DATE
ftr-450	735	1	124	CARDINAL
ftr-450	736	1	schaefer	PERSON
ftr-450	736	2	supra	PERSON
ftr-450	736	3	123	CARDINAL
ftr-450	736	4	12	CARDINAL
ftr-450	736	5	125	CARDINAL
ftr-450	737	1	84	CARDINAL
ftr-450	737	2	19	DATE
ftr-450	737	3	age 30	DATE
ftr-450	737	4	age 55	DATE
ftr-450	738	1	126	CARDINAL
ftr-450	739	1	supra	PERSON
ftr-450	739	2	127	CARDINAL
ftr-450	741	1	donald faller	PERSON
ftr-450	741	2	nat	ORG
ftr-450	741	3	life & health fin	ORG
ftr-450	743	1	ed	PERSON
ftr-450	744	1	22	CARDINAL
ftr-450	744	2	15, 1995	DATE
ftr-450	746	1	2000	DATE
ftr-450	747	1	637	CARDINAL
ftr-450	752	1	not.129 e.	PERSON
ftr-450	753	1	one	CARDINAL
ftr-450	753	2	first	ORDINAL
ftr-450	754	1	second	ORDINAL
ftr-450	755	1	128	CARDINAL
ftr-450	756	1	the greenwich associates	ORG
ftr-450	756	2	29%	PERCENT
ftr-450	756	3	' 404(c	DATE
ftr-450	758	1	the department of labor regulations on participant investments	ORG
ftr-450	758	2	october 1992	DATE
ftr-450	758	3	january 1, 1994	DATE
ftr-450	759	1	section 404(c	LAW
ftr-450	759	2	21	CARDINAL
ftr-450	761	1	1100	DATE
ftr-450	761	2	june 6, 1994	DATE
ftr-450	762	1	129	CARDINAL
ftr-450	764	1	130	CARDINAL
ftr-450	765	1	langbein & wolk	ORG
ftr-450	765	2	supra	PERSON
ftr-450	765	3	5	CARDINAL
ftr-450	765	4	32	CARDINAL
ftr-450	766	1	131	CARDINAL
ftr-450	767	1	munnell	ORG
ftr-450	767	2	supra	PERSON
ftr-450	767	3	11	CARDINAL
ftr-450	767	4	54	DATE
ftr-450	767	5	langbein & wolk	ORG
ftr-450	767	6	supra	PERSON
ftr-450	767	7	5	CARDINAL
ftr-450	767	8	32	CARDINAL
ftr-450	768	1	132	CARDINAL
ftr-450	768	2	langbein & wolk	ORG
ftr-450	768	3	supra	PERSON
ftr-450	768	4	5	CARDINAL
ftr-450	768	5	32	CARDINAL
ftr-450	769	1	638	CARDINAL
ftr-450	769	2	florida	GPE
ftr-450	769	3	4:9	CARDINAL
ftr-450	772	1	133	CARDINAL
ftr-450	773	1	langbein & wolk	ORG
ftr-450	773	2	supra	PERSON
ftr-450	773	3	5	CARDINAL
ftr-450	773	4	32-33	DATE
ftr-450	775	1	congress	ORG
ftr-450	776	1	200-03	QUANTITY
ftr-450	776	2	bruce wolk	PERSON
ftr-450	776	3	70 va	GPE
ftr-450	777	1	l. rev	PERSON
ftr-450	777	2	419	CARDINAL
ftr-450	777	3	426	CARDINAL
ftr-450	777	4	1984	DATE
ftr-450	778	1	134	CARDINAL
ftr-450	778	2	j. schwartz &	ORG
ftr-450	778	3	lora s. collins	PERSON
ftr-450	778	4	328	CARDINAL
ftr-450	778	5	pli	ORG
ftr-450	778	6	275	CARDINAL
ftr-450	778	7	279	CARDINAL
ftr-450	778	8	july-august, 1992	DATE
ftr-450	778	9	9	CARDINAL
ftr-450	780	1	259	CARDINAL
ftr-450	780	2	272	CARDINAL
ftr-450	780	3	1997	DATE
ftr-450	781	1	135	CARDINAL
ftr-450	782	1	langbein & wolk	ORG
ftr-450	782	2	supra	PERSON
ftr-450	782	3	5	CARDINAL
ftr-450	782	4	156	CARDINAL
ftr-450	783	1	136	CARDINAL
ftr-450	785	1	annual	DATE
ftr-450	785	2	an estimated $64 billion	MONEY
ftr-450	786	1	19	CARDINAL
ftr-450	786	2	19-23	CARDINAL
ftr-450	787	1	2-5	CARDINAL
ftr-450	790	1	feb. 1993	DATE
ftr-450	790	2	134	MONEY
ftr-450	791	1	137	CARDINAL
ftr-450	793	1	4,500	MONEY
ftr-450	793	2	5,000	MONEY
ftr-450	793	3	4,500	MONEY
ftr-450	794	1	mary oppenheimer	PERSON
ftr-450	794	2	40	CARDINAL
ftr-450	794	3	wayne l. rev	PERSON
ftr-450	794	4	109	CARDINAL
ftr-450	794	5	131	CARDINAL
ftr-450	794	6	1993	DATE
ftr-450	794	7	bruce wolk	PERSON
ftr-450	794	8	70 va	GPE
ftr-450	795	1	l. rev	PERSON
ftr-450	795	2	419	CARDINAL
ftr-450	795	3	432	CARDINAL
ftr-450	795	4	1984	DATE
ftr-450	795	5	langbein & wolk	ORG
ftr-450	795	6	supra	PERSON
ftr-450	795	7	5	CARDINAL
ftr-450	795	8	149	DATE
ftr-450	798	1	munnell	ORG
ftr-450	798	2	supra	PERSON
ftr-450	798	3	11	CARDINAL
ftr-450	798	4	2	CARDINAL
ftr-450	799	1	one	CARDINAL
ftr-450	799	2	2000	DATE
ftr-450	799	3	639	CARDINAL
ftr-450	808	1	each year	DATE
ftr-450	809	1	edward thomas veal & edward r. mackiewicz	PERSON
ftr-450	809	2	204	CARDINAL
ftr-450	809	3	1989	DATE
ftr-450	810	1	contract@	ORG
ftr-450	812	1	30 years	DATE
ftr-450	812	2	300	MONEY
ftr-450	812	3	the first year	DATE
ftr-450	813	1	approximately $270	MONEY
ftr-450	815	1	204	CARDINAL
ftr-450	816	1	138	CARDINAL
ftr-450	817	1	glenn e. coven	PERSON
ftr-450	817	2	the twenty-first century	DATE
ftr-450	817	3	50	CARDINAL
ftr-450	818	1	lee l. rev	PERSON
ftr-450	818	2	495	CARDINAL
ftr-450	818	3	512	CARDINAL
ftr-450	818	4	1993	DATE
ftr-450	818	5	jefferson	GPE
ftr-450	819	1	93	CARDINAL
ftr-450	819	2	253	CARDINAL
ftr-450	820	1	139	CARDINAL
ftr-450	822	1	dec. 1995	DATE
ftr-450	822	2	32	CARDINAL
ftr-450	822	3	95	CARDINAL
ftr-450	822	4	today	DATE
ftr-450	822	5	86-51	CARDINAL
ftr-450	822	6	3, 1995	DATE
ftr-450	823	1	140	CARDINAL
ftr-450	826	1	laurence b. wohl	PERSON
ftr-450	826	2	20	CARDINAL
ftr-450	826	3	dayton l. rev.43	PERSON
ftr-450	826	4	92	CARDINAL
ftr-450	826	5	1994	DATE
ftr-450	827	1	keville	GPE
ftr-450	827	2	supra	PERSON
ftr-450	827	3	4	CARDINAL
ftr-450	827	4	544	CARDINAL
ftr-450	827	5	640	CARDINAL
ftr-450	827	6	florida	GPE
ftr-450	827	7	4:9	TIME
ftr-450	828	1	one	CARDINAL
ftr-450	829	1	twenty-two	CARDINAL
ftr-450	833	1	one	CARDINAL
ftr-450	834	1	treasury	ORG
ftr-450	835	1	141	CARDINAL
ftr-450	836	1	keville	GPE
ftr-450	836	2	supra	PERSON
ftr-450	836	3	4	CARDINAL
ftr-450	836	4	544	CARDINAL
ftr-450	836	5	142	CARDINAL
ftr-450	837	1	d.	NORP
ftr-450	838	1	d.	NORP
ftr-450	838	2	fitzpatrick	PERSON
ftr-450	838	3	supra	PERSON
ftr-450	838	4	9	CARDINAL
ftr-450	838	5	79	CARDINAL
ftr-450	839	1	143	CARDINAL
ftr-450	840	1	supra	PERSON
ftr-450	840	2	101	CARDINAL
ftr-450	841	1	144	CARDINAL
ftr-450	841	2	dallas salisbury	GPE
ftr-450	841	3	vista	ORG
ftr-450	841	4	aug. 22, 1994	DATE
ftr-450	841	5	14	CARDINAL
ftr-450	841	6	145	CARDINAL
ftr-450	842	1	2000	DATE
ftr-450	843	1	641	CARDINAL
ftr-450	844	1	4971	DATE
ftr-450	846	1	erisa congress	ORG
ftr-450	846	2	pbgc	GPE
ftr-450	846	3	pbgc	GPE
ftr-450	846	4	section 3(34	LAW
ftr-450	847	1	1974	DATE
ftr-450	847	2	congress	ORG
ftr-450	847	3	146	CARDINAL
ftr-450	848	1	jefferson	GPE
ftr-450	848	2	26	CARDINAL
ftr-450	848	3	36	CARDINAL
ftr-450	849	1	147	CARDINAL
ftr-450	850	1	langbein & wolk	ORG
ftr-450	850	2	supra	PERSON
ftr-450	850	3	5	CARDINAL
ftr-450	850	4	92-93	CARDINAL
ftr-450	851	1	148	CARDINAL
ftr-450	852	1	mcgill & grubbs	ORG
ftr-450	852	2	supra	PERSON
ftr-450	852	3	54	DATE
ftr-450	852	4	55	CARDINAL
ftr-450	852	5	149	CARDINAL
ftr-450	853	1	edward r. mackiewicz	PERSON
ftr-450	853	2	444	CARDINAL
ftr-450	853	3	pli	ORG
ftr-450	853	4	51	CARDINAL
ftr-450	853	5	58	DATE
ftr-450	853	6	1988	DATE
ftr-450	853	7	keville	GPE
ftr-450	853	8	supra	PERSON
ftr-450	853	9	4	CARDINAL
ftr-450	853	10	553	CARDINAL
ftr-450	854	1	150	CARDINAL
ftr-450	855	1	29	CARDINAL
ftr-450	856	1	1002(34	CARDINAL
ftr-450	856	2	1995	DATE
ftr-450	857	1	151	CARDINAL
ftr-450	858	1	erisa	ORG
ftr-450	858	2	29	CARDINAL
ftr-450	860	1	152	CARDINAL
ftr-450	861	1	supra	PERSON
ftr-450	861	2	642	CARDINAL
ftr-450	861	3	florida	GPE
ftr-450	862	1	4:9	CARDINAL
ftr-450	863	1	thousands	CARDINAL
ftr-450	866	1	two	CARDINAL
ftr-450	869	1	annual	DATE
ftr-450	870	1	153	CARDINAL
ftr-450	871	1	canan	PERSON
ftr-450	871	2	supra	PERSON
ftr-450	871	3	30	CARDINAL
ftr-450	871	4	605	CARDINAL
ftr-450	871	5	609	CARDINAL
ftr-450	872	1	154	CARDINAL
ftr-450	872	2	years	DATE
ftr-450	873	1	jefferson	GPE
ftr-450	873	2	26	CARDINAL
ftr-450	873	3	5	CARDINAL
ftr-450	873	4	mcgill & grubbs	ORG
ftr-450	873	5	supra	PERSON
ftr-450	873	6	54	DATE
ftr-450	873	7	375	CARDINAL
ftr-450	873	8	' 412	DATE
ftr-450	875	1	mcgill & grubbs	ORG
ftr-450	875	2	supra	PERSON
ftr-450	875	3	54	DATE
ftr-450	875	4	393	CARDINAL
ftr-450	876	1	six	CARDINAL
ftr-450	876	2	the internal revenue service	ORG
ftr-450	879	1	jefferson	GPE
ftr-450	879	2	26	CARDINAL
ftr-450	879	3	11	CARDINAL
ftr-450	879	4	langbein & wolk	ORG
ftr-450	879	5	supra	PERSON
ftr-450	879	6	5	CARDINAL
ftr-450	879	7	228	CARDINAL
ftr-450	880	1	156	CARDINAL
ftr-450	882	1	jefferson	GPE
ftr-450	882	2	26	CARDINAL
ftr-450	882	3	5	CARDINAL
ftr-450	883	1	a given year	DATE
ftr-450	884	1	d.	NORP
ftr-450	884	2	all years	DATE
ftr-450	886	1	643	CARDINAL
ftr-450	887	1	157	CARDINAL
ftr-450	889	1	158	CARDINAL
ftr-450	890	1	a given plan year	DATE
ftr-450	891	1	8%	PERCENT
ftr-450	891	2	only 5%	PERCENT
ftr-450	892	1	supra	PERSON
ftr-450	892	2	30	CARDINAL
ftr-450	892	3	' 12.3	DATE
ftr-450	892	4	607	CARDINAL
ftr-450	892	5	langbein & wolk	ORG
ftr-450	892	6	supra	PERSON
ftr-450	892	7	5	CARDINAL
ftr-450	892	8	285	CARDINAL
ftr-450	892	9	159	CARDINAL
ftr-450	894	1	annual	DATE
ftr-450	895	1	langbein & wolk	ORG
ftr-450	895	2	supra	PERSON
ftr-450	895	3	5	CARDINAL
ftr-450	895	4	290-91	CARDINAL
ftr-450	896	1	160	CARDINAL
ftr-450	897	1	two	CARDINAL
ftr-450	897	2	1	CARDINAL
ftr-450	897	3	2	CARDINAL
ftr-450	898	1	canan	PERSON
ftr-450	898	2	supra	PERSON
ftr-450	898	3	30	CARDINAL
ftr-450	898	4	593	CARDINAL
ftr-450	898	5	161	CARDINAL
ftr-450	899	1	liability.@ jefferson	PERSON
ftr-450	899	2	26	CARDINAL
ftr-450	899	3	162	CARDINAL
ftr-450	900	1	d.	NORP
ftr-450	900	2	5	CARDINAL
ftr-450	900	3	163	CARDINAL
ftr-450	901	1	164	CARDINAL
ftr-450	903	1	7	CARDINAL
ftr-450	903	2	772	CARDINAL
ftr-450	904	1	165	CARDINAL
ftr-450	905	1	jefferson	GPE
ftr-450	905	2	26	CARDINAL
ftr-450	905	3	11	CARDINAL
ftr-450	906	1	166	CARDINAL
ftr-450	907	1	d.	NORP
ftr-450	907	2	12	CARDINAL
ftr-450	908	1	644	CARDINAL
ftr-450	908	2	florida	GPE
ftr-450	908	3	4:9	CARDINAL
ftr-450	908	4	pbgc	GPE
ftr-450	909	1	pbgc	GPE
ftr-450	911	1	pbgc	GPE
ftr-450	911	2	years	DATE
ftr-450	911	3	2%	PERCENT
ftr-450	911	4	167	CARDINAL
ftr-450	912	1	five years	DATE
ftr-450	913	1	pbgc	GPE
ftr-450	914	1	daniel keating	PERSON
ftr-450	914	2	1991	DATE
ftr-450	915	1	l. rev	PERSON
ftr-450	915	2	65	DATE
ftr-450	915	3	70	DATE
ftr-450	915	4	1991	DATE
ftr-450	916	1	168	CARDINAL
ftr-450	918	1	jefferson	GPE
ftr-450	918	2	26	CARDINAL
ftr-450	918	3	31	CARDINAL
ftr-450	918	4	norman p. stein	PERSON
ftr-450	918	5	44	CARDINAL
ftr-450	919	1	259	CARDINAL
ftr-450	919	2	265-67	CARDINAL
ftr-450	919	3	1989	DATE
ftr-450	920	1	169	CARDINAL
ftr-450	921	1	170	CARDINAL
ftr-450	922	1	jefferson	GPE
ftr-450	922	2	26	CARDINAL
ftr-450	922	3	54	DATE
ftr-450	923	1	171	CARDINAL
ftr-450	924	1	d.	NORP
ftr-450	924	2	54	DATE
ftr-450	926	1	years	DATE
ftr-450	928	1	34 n.181	DATE
ftr-450	928	2	stuart g. schoenly	PERSON
ftr-450	928	3	10-11	CARDINAL
ftr-450	928	4	1991	DATE
ftr-450	929	1	460	CARDINAL
ftr-450	930	1	172	CARDINAL
ftr-450	931	1	age 7%	PERCENT
ftr-450	931	2	8%	PERCENT
ftr-450	931	3	a % of	PERCENT
ftr-450	931	4	6%	PERCENT
ftr-450	931	5	a % of 7%	PERCENT
ftr-450	931	6	25	CARDINAL
ftr-450	931	7	age 65	DATE
ftr-450	931	8	64.2%	PERCENT
ftr-450	931	9	64.7%	PERCENT
ftr-450	931	10	45	DATE
ftr-450	931	11	age 65	DATE
ftr-450	931	12	77.5%	PERCENT
ftr-450	931	13	77.9%	PERCENT
ftr-450	931	14	65	CARDINAL
ftr-450	931	15	93.5%	PERCENT
ftr-450	931	16	93.8%	PERCENT
ftr-450	931	17	171	CARDINAL
ftr-450	931	18	19. 2000	CARDINAL
ftr-450	932	1	645 approximately 6%	PERCENT
ftr-450	933	1	pbgc	GPE
ftr-450	933	2	pbgc	GPE
ftr-450	933	3	pbgc	GPE
ftr-450	936	1	8%	PERCENT
ftr-450	936	2	2%	PERCENT
ftr-450	936	3	years	DATE
ftr-450	937	1	age 50	DATE
ftr-450	937	2	100%	PERCENT
ftr-450	937	3	age 45	DATE
ftr-450	937	4	50,000	MONEY
ftr-450	937	5	the last five years	DATE
ftr-450	938	1	5,000	MONEY
ftr-450	938	2	the last five years	DATE
ftr-450	938	3	7%	PERCENT
ftr-450	938	4	8%	PERCENT
ftr-450	940	1	2% to 6%	PERCENT
ftr-450	940	2	approximately 12%	PERCENT
ftr-450	941	1	pbgc	GPE
ftr-450	941	2	8%	PERCENT
ftr-450	943	1	173	CARDINAL
ftr-450	944	1	18	CARDINAL
ftr-450	944	2	174	CARDINAL
ftr-450	946	1	175	CARDINAL
ftr-450	947	1	41	CARDINAL
ftr-450	948	1	176	CARDINAL
ftr-450	949	1	jefferson	GPE
ftr-450	949	2	26	CARDINAL
ftr-450	949	3	11	CARDINAL
ftr-450	949	4	177	CARDINAL
ftr-450	950	1	2%	PERCENT
ftr-450	950	2	50,000	MONEY
ftr-450	950	3	5 years	DATE
ftr-450	950	4	5,000	MONEY
ftr-450	951	1	supra	PERSON
ftr-450	951	2	179	CARDINAL
ftr-450	952	1	keville	GPE
ftr-450	952	2	supra	PERSON
ftr-450	952	3	4	CARDINAL
ftr-450	952	4	554	CARDINAL
ftr-450	953	1	646	CARDINAL
ftr-450	953	2	florida	GPE
ftr-450	953	3	4:9	CARDINAL
ftr-450	954	1	one	CARDINAL
ftr-450	956	1	fdic	ORG
ftr-450	957	1	1	CARDINAL
ftr-450	959	1	more recent years	DATE
ftr-450	959	2	180	CARDINAL
ftr-450	960	1	keville	GPE
ftr-450	960	2	supra	PERSON
ftr-450	960	3	4	CARDINAL
ftr-450	960	4	554	CARDINAL
ftr-450	961	1	181	CARDINAL
ftr-450	962	1	sean s. hogle	PERSON
ftr-450	962	2	34	CARDINAL
ftr-450	962	3	mary l. rev	PERSON
ftr-450	962	4	189	CARDINAL
ftr-450	962	5	240	CARDINAL
ftr-450	962	6	1992	DATE
ftr-450	963	1	182	CARDINAL
ftr-450	964	1	supra	PERSON
ftr-450	964	2	183	CARDINAL
ftr-450	965	1	fdic	ORG
ftr-450	965	2	jul. 27, 1999	DATE
ftr-450	966	1	184	CARDINAL
ftr-450	967	1	two	CARDINAL
ftr-450	968	1	185	CARDINAL
ftr-450	971	1	annual	DATE
ftr-450	972	1	annual	DATE
ftr-450	972	2	647	CARDINAL
ftr-450	972	3	gic	ORG
ftr-450	972	4	the early 1970	DATE
ftr-450	972	5	aguarantee@	ORG
ftr-450	972	6	safe@	NORP
ftr-450	972	7	1980	DATE
ftr-450	974	1	15	CARDINAL
ftr-450	974	2	june 1994	DATE
ftr-450	976	1	186	CARDINAL
ftr-450	977	1	gic	ORG
ftr-450	977	2	gic	ORG
ftr-450	978	1	kenneth l. walker	PERSON
ftr-450	978	2	21	CARDINAL
ftr-450	979	1	kenneth l. walker	PERSON
ftr-450	980	1	1992	DATE
ftr-450	981	1	187	CARDINAL
ftr-450	982	1	william h. smith	PERSON
ftr-450	982	2	1	CARDINAL
ftr-450	982	3	kenneth l. walker ed.	PERSON
ftr-450	982	4	1992	DATE
ftr-450	983	1	today	DATE
ftr-450	983	2	approximately $200 billion	MONEY
ftr-450	983	3	approximately $40 billion	MONEY
ftr-450	983	4	annually	DATE
ftr-450	985	1	keville	ORG
ftr-450	985	2	supra	PERSON
ftr-450	985	3	4	CARDINAL
ftr-450	985	4	543-44	DATE
ftr-450	986	1	annual	DATE
ftr-450	988	1	189	CARDINAL
ftr-450	988	2	walker	ORG
ftr-450	988	3	supra	PERSON
ftr-450	988	4	186	CARDINAL
ftr-450	988	5	22	CARDINAL
ftr-450	988	6	190	CARDINAL
ftr-450	989	1	gic	ORG
ftr-450	992	1	walker	ORG
ftr-450	992	2	supra	PERSON
ftr-450	992	3	186	CARDINAL
ftr-450	992	4	22	DATE
ftr-450	993	1	supra	PERSON
ftr-450	993	2	187	CARDINAL
ftr-450	993	3	1	CARDINAL
ftr-450	993	4	191	CARDINAL
ftr-450	994	1	frederick c. kneip	PERSON
ftr-450	994	2	381	CARDINAL
ftr-450	994	3	pli	ORG
ftr-450	994	4	273	CARDINAL
ftr-450	994	5	275	CARDINAL
ftr-450	994	6	1996	DATE
ftr-450	995	1	approximately 70%	PERCENT
ftr-450	996	1	supra	PERSON
ftr-450	996	2	186	CARDINAL
ftr-450	996	3	32	CARDINAL
ftr-450	997	1	192	CARDINAL
ftr-450	1000	1	robert e. rice	PERSON
ftr-450	1000	2	bics & gics	ORG
ftr-450	1000	3	339	CARDINAL
ftr-450	1000	4	pli/pat 321,	ORG
ftr-450	1000	5	330-31	DATE
ftr-450	1000	6	1993	DATE
ftr-450	1001	1	gic	ORG
ftr-450	1002	1	third	ORDINAL
ftr-450	1004	1	d.	NORP
ftr-450	1005	1	james epstein	PERSON
ftr-450	1005	2	44	CARDINAL
ftr-450	1005	3	fla	GPE
ftr-450	1006	1	110	CARDINAL
ftr-450	1006	2	1992	DATE
ftr-450	1006	3	648	CARDINAL
ftr-450	1006	4	florida	GPE
ftr-450	1007	1	4:9	CARDINAL
ftr-450	1007	2	2	CARDINAL
ftr-450	1007	3	instrument.194 bics	ORG
ftr-450	1007	4	insurance companies.195 bics	ORG
ftr-450	1007	5	fdic	ORG
ftr-450	1007	6	up to $100,000	MONEY
ftr-450	1007	7	peter a. fine	PERSON
ftr-450	1007	8	439	CARDINAL
ftr-450	1007	9	pli	ORG
ftr-450	1007	10	139	CARDINAL
ftr-450	1007	11	1987	DATE
ftr-450	1011	1	102	CARDINAL
ftr-450	1012	1	23	CARDINAL
ftr-450	1012	2	david george ball	PERSON
ftr-450	1012	3	asst	ORG
ftr-450	1013	1	u.s.	GPE
ftr-450	1014	1	193	CARDINAL
ftr-450	1015	1	gic	ORG
ftr-450	1017	1	192	CARDINAL
ftr-450	1017	2	331	CARDINAL
ftr-450	1018	1	gic	ORG
ftr-450	1022	1	bics	PERSON
ftr-450	1023	1	the federal reserve	ORG
ftr-450	1024	1	david j. salvin	PERSON
ftr-450	1024	2	37	CARDINAL
ftr-450	1024	3	kenneth l. walker ed.	PERSON
ftr-450	1024	4	1992	DATE
ftr-450	1025	1	195	CARDINAL
ftr-450	1026	1	bics	GPE
ftr-450	1026	2	fdic insurance	ORG
ftr-450	1027	1	walker	ORG
ftr-450	1027	2	supra	PERSON
ftr-450	1027	3	186	CARDINAL
ftr-450	1027	4	38	DATE
ftr-450	1029	1	bics	GPE
ftr-450	1031	1	38	CARDINAL
ftr-450	1032	1	bics	ORG
ftr-450	1032	2	two	CARDINAL
ftr-450	1035	1	39	CARDINAL
ftr-450	1036	1	196	CARDINAL
ftr-450	1038	1	michael gordon hales	PERSON
ftr-450	1038	2	114	CARDINAL
ftr-450	1038	3	1994	DATE
ftr-450	1040	1	d.	NORP
ftr-450	1042	1	649	CARDINAL
ftr-450	1042	2	bics	GPE
ftr-450	1042	3	100,000	MONEY
ftr-450	1044	1	1991	DATE
ftr-450	1044	2	congress	ORG
ftr-450	1044	3	1991	DATE
ftr-450	1044	4	fdic insurance	ORG
ftr-450	1044	5	3	CARDINAL
ftr-450	1044	6	197	CARDINAL
ftr-450	1045	1	1991	DATE
ftr-450	1045	2	a(a	PERSON
ftr-450	1046	1	more than 10	CARDINAL
ftr-450	1046	2	137	CARDINAL
ftr-450	1047	1	daily	DATE
ftr-450	1048	1	nov. 23, 1991	DATE
ftr-450	1049	1	403(b)(9	CARDINAL
ftr-450	1050	1	fdic insurance	ORG
ftr-450	1051	1	the american council of life insurance	ORG
ftr-450	1052	1	1976	DATE
ftr-450	1053	1	532	CARDINAL
ftr-450	1053	2	u.s.	GPE
ftr-450	1054	1	nina easton	GPE
ftr-450	1054	2	american	NORP
ftr-450	1054	3	oct. 19, 1985	DATE
ftr-450	1054	4	11	CARDINAL
ftr-450	1054	5	american council of life insurance	ORG
ftr-450	1054	6	march 1998	DATE
ftr-450	1055	1	18	CARDINAL
ftr-450	1056	1	781	CARDINAL
ftr-450	1056	2	6, 1991	DATE
ftr-450	1057	1	198	CARDINAL
ftr-450	1058	1	1994	DATE
ftr-450	1058	2	1991	DATE
ftr-450	1058	3	apass	GPE
ftr-450	1059	1	alson r. martin	PERSON
ftr-450	1059	2	c884 a.l.i.-a.b.a	ORG
ftr-450	1060	1	1	CARDINAL
ftr-450	1060	2	34	DATE
ftr-450	1060	3	feb. 10, 1994	DATE
ftr-450	1061	1	100,000	MONEY
ftr-450	1062	1	35	DATE
ftr-450	1063	1	100,000	MONEY
ftr-450	1064	1	35	DATE
ftr-450	1064	2	199	CARDINAL
ftr-450	1066	1	bics	GPE
ftr-450	1067	1	bics	GPE
ftr-450	1071	1	mcgill & 650	ORG
ftr-450	1071	2	florida	GPE
ftr-450	1072	1	4:9	CARDINAL
ftr-450	1074	1	five years	DATE
ftr-450	1074	2	5 year	DATE
ftr-450	1074	3	up to $100,000	MONEY
ftr-450	1075	1	d.	NORP
ftr-450	1075	2	fdic	ORG
ftr-450	1075	3	bics	GPE
ftr-450	1076	1	bics	ORG
ftr-450	1077	1	congress	ORG
ftr-450	1078	1	grubbs	PERSON
ftr-450	1078	2	supra	PERSON
ftr-450	1078	3	54	DATE
ftr-450	1078	4	475	CARDINAL
ftr-450	1079	1	200	CARDINAL
ftr-450	1080	1	' 1275(a)(1)(b)(i	DATE
ftr-450	1081	1	stephen d. palmer	PERSON
ftr-450	1081	2	45	CARDINAL
ftr-450	1081	3	1429	CARDINAL
ftr-450	1081	4	1432	CARDINAL
ftr-450	1081	5	1996	DATE
ftr-450	1082	1	201	CARDINAL
ftr-450	1084	1	1459	CARDINAL
ftr-450	1085	1	202	CARDINAL
ftr-450	1086	1	duff mcdonald	PERSON
ftr-450	1086	2	more than 7%	PERCENT
ftr-450	1086	3	1, 1995	DATE
ftr-450	1086	4	57	DATE
ftr-450	1086	5	203	CARDINAL
ftr-450	1088	1	204	CARDINAL
ftr-450	1091	1	651	CARDINAL
ftr-450	1098	1	205	CARDINAL
ftr-450	1100	1	206	CARDINAL
ftr-450	1101	1	principal.=@ weiss & sgaraglino	ORG
ftr-450	1101	2	56	CARDINAL
ftr-450	1101	3	1185	CARDINAL
ftr-450	1101	4	second	ORDINAL
ftr-450	1102	1	207	CARDINAL
ftr-450	1103	1	1988	DATE
ftr-450	1105	1	the late 1980	DATE
ftr-450	1108	1	as much as 70%	PERCENT
ftr-450	1109	1	up to $100,000	MONEY
ftr-450	1115	1	gary m. ford	PERSON
ftr-450	1115	2	pbgc	GPE
ftr-450	1115	3	c996 a.l.i.-a.b.a	ORG
ftr-450	1115	4	183	CARDINAL
ftr-450	1115	5	187	CARDINAL
ftr-450	1115	6	1995	DATE
ftr-450	1116	1	652	CARDINAL
ftr-450	1116	2	florida	GPE
ftr-450	1116	3	4:9	CARDINAL
ftr-450	1117	1	today	DATE
ftr-450	1124	1	annual	DATE
ftr-450	1124	2	208	CARDINAL
ftr-450	1125	1	ford	ORG
ftr-450	1125	2	supra	PERSON
ftr-450	1125	3	207	CARDINAL
ftr-450	1125	4	186-87	DATE
ftr-450	1126	1	209	CARDINAL
ftr-450	1127	1	1974	DATE
ftr-450	1128	1	750	MONEY
ftr-450	1128	2	more than 50%	PERCENT
ftr-450	1129	1	30,000	MONEY
ftr-450	1129	2	100%	PERCENT
ftr-450	1130	1	29	CARDINAL
ftr-450	1131	1	4022.22	CARDINAL
ftr-450	1131	2	12	CARDINAL
ftr-450	1132	1	210	CARDINAL
ftr-450	1133	1	66	CARDINAL
ftr-450	1133	2	1938	DATE
ftr-450	1133	3	67	CARDINAL
ftr-450	1133	4	1954.@	CARDINAL
ftr-450	1133	5	supra	PERSON
ftr-450	1133	6	5	CARDINAL
ftr-450	1133	7	268	CARDINAL
ftr-450	1135	1	211	CARDINAL
ftr-450	1136	1	a number of years	DATE
ftr-450	1136	2	less than 5	CARDINAL
ftr-450	1136	3	age 60	DATE
ftr-450	1138	1	first	ORDINAL
ftr-450	1139	1	2000	DATE
ftr-450	1140	1	653	CARDINAL
ftr-450	1140	2	annual	DATE
ftr-450	1141	1	a given year	DATE
ftr-450	1141	2	annual	DATE
ftr-450	1141	3	annual	DATE
ftr-450	1141	4	the five prior years	DATE
ftr-450	1142	1	five-year	DATE
ftr-450	1142	2	a single year	DATE
ftr-450	1143	1	five-year	DATE
ftr-450	1143	2	annual	DATE
ftr-450	1145	1	annual	DATE
ftr-450	1146	1	annual	DATE
ftr-450	1146	2	annual	DATE
ftr-450	1147	1	212	CARDINAL
ftr-450	1149	1	213	CARDINAL
ftr-450	1151	1	214	CARDINAL
ftr-450	1152	1	aa standard &	ORG
ftr-450	1152	2	two	CARDINAL
ftr-450	1153	1	bbb	ORG
ftr-450	1155	1	allan g. richmond	PERSON
ftr-450	1155	2	100	CARDINAL
ftr-450	1155	3	kenneth l. walker ed.	PERSON
ftr-450	1155	4	1992	DATE
ftr-450	1156	1	215	CARDINAL
ftr-450	1158	1	654	CARDINAL
ftr-450	1158	2	florida	GPE
ftr-450	1159	1	4:9	CARDINAL
ftr-450	1164	1	60%	PERCENT
ftr-450	1164	2	25%	PERCENT
ftr-450	1164	3	15%	PERCENT
ftr-450	1165	1	216	CARDINAL
ftr-450	1170	1	217	CARDINAL
ftr-450	1172	1	one	CARDINAL
ftr-450	1172	2	one	CARDINAL
ftr-450	1173	1	weiss & sgaraglino	ORG
ftr-450	1173	2	56	CARDINAL
ftr-450	1173	3	1206-08	DATE
ftr-450	1173	4	218	CARDINAL
ftr-450	1174	1	five	CARDINAL
ftr-450	1174	2	feb. 6, 2000	DATE
ftr-450	1176	1	219	CARDINAL
ftr-450	1178	1	10%	PERCENT
ftr-450	1178	2	the last year	DATE
ftr-450	1178	3	10%	PERCENT
ftr-450	1178	4	1.0	CARDINAL
ftr-450	1181	1	campbell r. harvey	PERSON
ftr-450	1181	2	feb. 6, 2000	DATE
ftr-450	1182	1	220	CARDINAL
ftr-450	1183	1	standard &	ORG
ftr-450	1185	1	standard & poors	ORG
ftr-450	1185	2	four	CARDINAL
ftr-450	1186	1	2000	DATE
ftr-450	1187	1	655	CARDINAL
ftr-450	1192	1	no more than five percent	PERCENT
ftr-450	1192	2	one	CARDINAL
ftr-450	1194	1	1	CARDINAL
ftr-450	1194	2	annual	DATE
ftr-450	1194	3	annual	DATE
ftr-450	1194	4	each year	DATE
ftr-450	1194	5	each year	DATE
ftr-450	1195	1	annual	DATE
ftr-450	1196	1	annual	DATE
ftr-450	1196	2	annual	DATE
ftr-450	1197	1	annual	DATE
ftr-450	1197	2	a given year	DATE
ftr-450	1197	3	annual	DATE
ftr-450	1197	4	five prior years	DATE
ftr-450	1198	1	annual	DATE
ftr-450	1198	2	each year	DATE
ftr-450	1199	1	221	CARDINAL
ftr-450	1200	1	weiss & sgaraglino	ORG
ftr-450	1200	2	56	CARDINAL
ftr-450	1200	3	1208	DATE
ftr-450	1200	4	15	CARDINAL
ftr-450	1201	1	80a-5(b)(1	CARDINAL
ftr-450	1201	2	1994	DATE
ftr-450	1202	1	222	CARDINAL
ftr-450	1204	1	223	CARDINAL
ftr-450	1206	1	656	CARDINAL
ftr-450	1206	2	florida	GPE
ftr-450	1206	3	4:9	CARDINAL
ftr-450	1206	4	annual	DATE
ftr-450	1215	1	annually	DATE
ftr-450	1215	2	10%	PERCENT
ftr-450	1216	1	100,000	MONEY
ftr-450	1216	2	1986	DATE
ftr-450	1216	3	1995	DATE
ftr-450	1217	1	60%	PERCENT
ftr-450	1217	2	25%	PERCENT
ftr-450	1217	3	15%	PERCENT
ftr-450	1219	1	' 72(t	DATE
ftr-450	1219	2	10-percent	PERCENT
ftr-450	1219	3	age 591/2	DATE
ftr-450	1220	1	langbein & wolk	ORG
ftr-450	1220	2	supra	PERSON
ftr-450	1220	3	5	CARDINAL
ftr-450	1220	4	349	CARDINAL
ftr-450	1221	1	225	CARDINAL
ftr-450	1223	1	226	CARDINAL
ftr-450	1224	1	1984	DATE
ftr-450	1226	1	supra	PERSON
ftr-450	1226	2	5	CARDINAL
ftr-450	1226	3	555-56	CARDINAL
ftr-450	1226	4	227	CARDINAL
ftr-450	1229	1	657	CARDINAL
ftr-450	1229	2	annual	DATE
ftr-450	1229	3	1981-1995	DATE
ftr-450	1229	4	5	CARDINAL
ftr-450	1229	5	annual	DATE
ftr-450	1229	6	6	CARDINAL
ftr-450	1229	7	annual	DATE
ftr-450	1229	8	annual	DATE
ftr-450	1229	9	the five prior years	DATE
ftr-450	1230	1	1986-1995	DATE
ftr-450	1230	2	2	CARDINAL
ftr-450	1231	1	annual	DATE
ftr-450	1231	2	years 1986 through 1995	DATE
ftr-450	1231	3	2	CARDINAL
ftr-450	1232	1	3)-(12	CARDINAL
ftr-450	1233	1	annual	DATE
ftr-450	1233	2	annual	DATE
ftr-450	1233	3	years 1986-1995	DATE
ftr-450	1234	1	3)-(12	CARDINAL
ftr-450	1234	2	1996	DATE
ftr-450	1235	1	1	CARDINAL
ftr-450	1235	2	2	CARDINAL
ftr-450	1236	1	1	CARDINAL
ftr-450	1236	2	the year	DATE
ftr-450	1237	1	age 65 in 1995	DATE
ftr-450	1237	2	190,325	MONEY
ftr-450	1237	3	203,824	MONEY
ftr-450	1239	1	203,824	MONEY
ftr-450	1239	2	190,325	MONEY
ftr-450	1240	1	190,325	MONEY
ftr-450	1240	2	228	CARDINAL
ftr-450	1241	1	supra	PERSON
ftr-450	1241	2	218	CARDINAL
ftr-450	1242	1	229	CARDINAL
ftr-450	1243	1	each year	DATE
ftr-450	1244	1	230	CARDINAL
ftr-450	1245	1	60%	PERCENT
ftr-450	1245	2	35%	PERCENT
ftr-450	1245	3	15%	PERCENT
ftr-450	1246	1	2, 3	DATE
ftr-450	1246	2	4	CARDINAL
ftr-450	1247	1	231	CARDINAL
ftr-450	1248	1	1981-1995	DATE
ftr-450	1248	2	2, 3	DATE
ftr-450	1248	3	4	CARDINAL
ftr-450	1249	1	232	CARDINAL
ftr-450	1250	1	annual	DATE
ftr-450	1250	2	60%	PERCENT
ftr-450	1250	3	35%	PERCENT
ftr-450	1250	4	15%	PERCENT
ftr-450	1251	1	233	CARDINAL
ftr-450	1252	1	2	CARDINAL
ftr-450	1252	2	2	CARDINAL
ftr-450	1253	1	658	CARDINAL
ftr-450	1253	2	florida	GPE
ftr-450	1253	3	4:9	CARDINAL
ftr-450	1253	4	13,499	MONEY
ftr-450	1254	1	more than 7%	PERCENT
ftr-450	1257	1	1	CARDINAL
ftr-450	1257	2	2	CARDINAL
ftr-450	1257	3	3	CARDINAL
ftr-450	1257	4	4	CARDINAL
ftr-450	1257	5	5	CARDINAL
ftr-450	1257	6	6	CARDINAL
ftr-450	1257	7	annual	DATE
ftr-450	1257	8	annual	DATE
ftr-450	1257	9	annual	DATE
ftr-450	1257	10	annual	DATE
ftr-450	1257	11	1981	DATE
ftr-450	1257	12	14%	PERCENT
ftr-450	1257	13	10%	PERCENT
ftr-450	1257	14	6%	PERCENT
ftr-450	1257	15	11.8%	PERCENT
ftr-450	1257	16	1982	DATE
ftr-450	1257	17	12.9	CARDINAL
ftr-450	1257	18	1983	DATE
ftr-450	1257	19	1984 17	DATE
ftr-450	1257	20	1985	DATE
ftr-450	1257	21	13.8	CARDINAL
ftr-450	1257	22	1986	DATE
ftr-450	1257	23	15 11 7	TIME
ftr-450	1257	24	12.9	CARDINAL
ftr-450	1257	25	13.4%	PERCENT
ftr-450	1257	26	1987	DATE
ftr-450	1257	27	10.6	CARDINAL
ftr-450	1257	28	13.7	CARDINAL
ftr-450	1257	29	1988	DATE
ftr-450	1257	30	13 11	TIME
ftr-450	1257	31	11.7	CARDINAL
ftr-450	1257	32	13.2	CARDINAL
ftr-450	1257	33	1989	DATE
ftr-450	1257	34	14 12	DATE
ftr-450	1257	35	1990	DATE
ftr-450	1257	36	15 11	DATE
ftr-450	1257	37	12.9	CARDINAL
ftr-450	1257	38	12.3	CARDINAL
ftr-450	1257	39	1991	DATE
ftr-450	1257	40	16	CARDINAL
ftr-450	1257	41	12.1	CARDINAL
ftr-450	1257	42	1992	DATE
ftr-450	1257	43	17	CARDINAL
ftr-450	1257	44	1993	DATE
ftr-450	1257	45	12.2	CARDINAL
ftr-450	1257	46	12.7	CARDINAL
ftr-450	1257	47	1994	DATE
ftr-450	1257	48	15	CARDINAL
ftr-450	1257	49	1995	DATE
ftr-450	1257	50	14 8 6 11.3 12.6	TIME
ftr-450	1257	51	60%	PERCENT
ftr-450	1257	52	35%	PERCENT
ftr-450	1257	53	15%	PERCENT
ftr-450	1258	1	five prior years	DATE
ftr-450	1259	1	1	CARDINAL
ftr-450	1259	2	2) year	DATE
ftr-450	1259	3	659	CARDINAL
ftr-450	1259	4	1986	DATE
ftr-450	1259	5	15%	PERCENT
ftr-450	1259	6	14 1988	DATE
ftr-450	1259	7	14 1989	DATE
ftr-450	1259	8	13 1990	DATE
ftr-450	1259	9	13 1991	DATE
ftr-450	1259	10	1992	DATE
ftr-450	1259	11	12 1993 10	DATE
ftr-450	1259	12	10 1995 9	DATE
ftr-450	1260	1	660	CARDINAL
ftr-450	1260	2	florida	GPE
ftr-450	1260	3	4:9	CARDINAL
ftr-450	1260	4	annual	DATE
ftr-450	1260	5	annual	DATE
ftr-450	1260	6	1	CARDINAL
ftr-450	1260	7	2	CARDINAL
ftr-450	1260	8	3	CARDINAL
ftr-450	1260	9	4	CARDINAL
ftr-450	1260	10	annual	DATE
ftr-450	1260	11	annual	DATE
ftr-450	1260	12	1/1/87 $ 11,500 $ 11,340	MONEY
ftr-450	1260	13	24,510	CARDINAL
ftr-450	1260	14	1/1/89	ORDINAL
ftr-450	1260	15	38,786	CARDINAL
ftr-450	1260	16	1/1/90 55,756	DATE
ftr-450	1260	17	1/1/91 74,304	DATE
ftr-450	1260	18	1/1/92 94,420	DATE
ftr-450	1260	19	93,076	CARDINAL
ftr-450	1260	20	1/1/93	CARDINAL
ftr-450	1260	21	115,652	CARDINAL
ftr-450	1260	22	1/1/94 139,646	DATE
ftr-450	1260	23	141,610	CARDINAL
ftr-450	1260	24	1/1/95	CARDINAL
ftr-450	1260	25	171,015	CARDINAL
ftr-450	1260	26	190,325	CARDINAL
ftr-450	1260	27	203,824 13,499	QUANTITY
ftr-450	1262	1	2.	CARDINAL
ftr-450	1262	2	annual	DATE
ftr-450	1263	1	10%	PERCENT
ftr-450	1263	2	a particular year	DATE
ftr-450	1263	3	annual	DATE
ftr-450	1263	4	92%.235	CARDINAL
ftr-450	1263	5	annual	DATE
ftr-450	1263	6	approximately 1%	PERCENT
ftr-450	1264	1	that year	DATE
ftr-450	1264	2	234	CARDINAL
ftr-450	1266	1	235	CARDINAL
ftr-450	1267	1	annual	DATE
ftr-450	1267	2	five prior years	DATE
ftr-450	1269	1	661	CARDINAL
ftr-450	1269	2	annual	DATE
ftr-450	1269	3	9%	PERCENT
ftr-450	1269	4	10%	PERCENT
ftr-450	1269	5	less 1%	PERCENT
ftr-450	1269	6	10%	PERCENT
ftr-450	1269	7	annual	DATE
ftr-450	1269	8	12%	PERCENT
ftr-450	1271	1	annual	DATE
ftr-450	1271	2	7%	PERCENT
ftr-450	1271	3	the next year	DATE
ftr-450	1271	4	annual	DATE
ftr-450	1271	5	92%	PERCENT
ftr-450	1272	1	that year	DATE
ftr-450	1272	2	82%	PERCENT
ftr-450	1272	3	12%	PERCENT
ftr-450	1274	1	3	CARDINAL
ftr-450	1277	1	annual	DATE
ftr-450	1277	2	92%	PERCENT
ftr-450	1277	3	10%	PERCENT
ftr-450	1278	1	2%	PERCENT
ftr-450	1278	2	8%	PERCENT
ftr-450	1278	3	236	CARDINAL
ftr-450	1279	1	annual	DATE
ftr-450	1279	2	less than 10%	PERCENT
ftr-450	1280	1	237	CARDINAL
ftr-450	1281	1	annual	DATE
ftr-450	1281	2	10%	PERCENT
ftr-450	1281	3	minus 1%	PERCENT
ftr-450	1281	4	9%	PERCENT
ftr-450	1282	1	238	CARDINAL
ftr-450	1283	1	100%	PERCENT
ftr-450	1283	2	100%	PERCENT
ftr-450	1284	1	between 100%	PERCENT
ftr-450	1285	1	239	CARDINAL
ftr-450	1287	1	662	CARDINAL
ftr-450	1287	2	florida	GPE
ftr-450	1288	1	4:9 particular year	DATE
ftr-450	1289	1	2%	PERCENT
ftr-450	1290	1	72%	PERCENT
ftr-450	1290	2	22%	PERCENT
ftr-450	1290	3	2%	PERCENT
ftr-450	1290	4	2%	PERCENT
ftr-450	1290	5	7%	PERCENT
ftr-450	1290	6	only a 5%	PERCENT
ftr-450	1291	1	annual	DATE
ftr-450	1291	2	92%	PERCENT
ftr-450	1291	3	72%	PERCENT
ftr-450	1291	4	22%	PERCENT
ftr-450	1291	5	2%	PERCENT
ftr-450	1293	1	60%	PERCENT
ftr-450	1293	2	35%	PERCENT
ftr-450	1293	3	15%	PERCENT
ftr-450	1293	4	85%	PERCENT
ftr-450	1293	5	15%	PERCENT
ftr-450	1296	1	240	CARDINAL
ftr-450	1297	1	annual	DATE
ftr-450	1297	2	92%	PERCENT
ftr-450	1297	3	2%	PERCENT
ftr-450	1298	1	241	CARDINAL
ftr-450	1299	1	82%	PERCENT
ftr-450	1299	2	five prior year	DATE
ftr-450	1299	3	92%	PERCENT
ftr-450	1299	4	minus 1%	PERCENT
ftr-450	1300	1	242	CARDINAL
ftr-450	1304	1	663 4	DATE
ftr-450	1309	1	one	CARDINAL
ftr-450	1309	2	pbgc	GPE
ftr-450	1311	1	243	CARDINAL
ftr-450	1313	1	244	CARDINAL
ftr-450	1315	1	245	CARDINAL
ftr-450	1316	1	daniel keating	PERSON
ftr-450	1316	2	chapter 11	LAW
ftr-450	1316	3	ten-ton	QUANTITY
ftr-450	1316	4	77	CARDINAL
ftr-450	1317	1	l. rev	PERSON
ftr-450	1317	2	803	CARDINAL
ftr-450	1317	3	806-07	CARDINAL
ftr-450	1317	4	1993	DATE
ftr-450	1317	5	246	CARDINAL
ftr-450	1318	1	pbgc	GPE
ftr-450	1319	1	247	CARDINAL
ftr-450	1322	1	a plan year	DATE
ftr-450	1323	1	248	CARDINAL
ftr-450	1324	1	664	CARDINAL
ftr-450	1324	2	florida	GPE
ftr-450	1324	3	4:9	CARDINAL
ftr-450	1327	1	1	CARDINAL
ftr-450	1330	1	pbgc	GPE
ftr-450	1330	2	liable.249	GPE
ftr-450	1335	1	412	CARDINAL
ftr-450	1336	1	249	CARDINAL
ftr-450	1337	1	pbgc	GPE
ftr-450	1338	1	supra	PERSON
ftr-450	1338	2	12	CARDINAL
ftr-450	1339	1	250	CARDINAL
ftr-450	1340	1	pbgc	GPE
ftr-450	1341	1	251	CARDINAL
ftr-450	1342	1	daniel keating	PERSON
ftr-450	1342	2	1991	DATE
ftr-450	1343	1	l. rev	PERSON
ftr-450	1343	2	65	CARDINAL
ftr-450	1343	3	66	CARDINAL
ftr-450	1343	4	252	CARDINAL
ftr-450	1344	1	two	CARDINAL
ftr-450	1345	1	one	CARDINAL
ftr-450	1349	1	68	CARDINAL
ftr-450	1350	1	665	CARDINAL
ftr-450	1352	1	pbgc	GPE
ftr-450	1354	1	up to 30%	PERCENT
ftr-450	1356	1	2	CARDINAL
ftr-450	1357	1	253	CARDINAL
ftr-450	1360	1	254	CARDINAL
ftr-450	1362	1	255	CARDINAL
ftr-450	1363	1	supra	PERSON
ftr-450	1363	2	5	CARDINAL
ftr-450	1363	3	78	CARDINAL
ftr-450	1364	1	256	CARDINAL
ftr-450	1365	1	257	CARDINAL
ftr-450	1366	1	supra	PERSON
ftr-450	1366	2	11	CARDINAL
ftr-450	1367	1	258	CARDINAL
ftr-450	1368	1	1987	DATE
ftr-450	1368	2	30%	PERCENT
ftr-450	1368	3	sponsors=	ORG
ftr-450	1369	1	259	CARDINAL
ftr-450	1370	1	langbein & wolk	ORG
ftr-450	1370	2	supra	PERSON
ftr-450	1370	3	5	CARDINAL
ftr-450	1370	4	848	CARDINAL
ftr-450	1371	1	666	CARDINAL
ftr-450	1371	2	florida	GPE
ftr-450	1371	3	4:9	CARDINAL
ftr-450	1373	1	congress	ORG
ftr-450	1374	1	mid 1980	DATE
ftr-450	1375	1	pbgc	GPE
ftr-450	1375	2	two	CARDINAL
ftr-450	1375	3	pbgc	GPE
ftr-450	1376	1	first	ORDINAL
ftr-450	1377	1	second	ORDINAL
ftr-450	1378	1	261	CARDINAL
ftr-450	1379	1	keville	GPE
ftr-450	1379	2	supra	PERSON
ftr-450	1379	3	4	CARDINAL
ftr-450	1379	4	553	CARDINAL
ftr-450	1380	1	262	CARDINAL
ftr-450	1380	2	richard a. ippolito	PERSON
ftr-450	1380	3	31	CARDINAL
ftr-450	1380	4	j.l. & econ	ORG
ftr-450	1380	5	85	CARDINAL
ftr-450	1380	6	1988	DATE
ftr-450	1381	1	hereinafter ippolito	PERSON
ftr-450	1381	2	263	CARDINAL
ftr-450	1381	3	richard a. ippolito	PERSON
ftr-450	1381	4	langbein & wolk	ORG
ftr-450	1381	5	supra	PERSON
ftr-450	1381	6	4	CARDINAL
ftr-450	1381	7	91	CARDINAL
ftr-450	1381	8	93	CARDINAL
ftr-450	1382	1	hereinafter ippolito	PERSON
ftr-450	1382	2	ippolito	PERSON
ftr-450	1382	3	262	CARDINAL
ftr-450	1382	4	109	CARDINAL
ftr-450	1382	5	264	CARDINAL
ftr-450	1383	1	ippolito	PERSON
ftr-450	1383	2	263	CARDINAL
ftr-450	1383	3	93	CARDINAL
ftr-450	1383	4	262	CARDINAL
ftr-450	1383	5	85	DATE
ftr-450	1383	6	265	CARDINAL
ftr-450	1384	1	ippolito	PERSON
ftr-450	1384	2	263	CARDINAL
ftr-450	1384	3	93	CARDINAL
ftr-450	1384	4	262	CARDINAL
ftr-450	1384	5	109	CARDINAL
ftr-450	1385	1	at least $50	MONEY
ftr-450	1386	1	ippolito	PERSON
ftr-450	1386	2	263	CARDINAL
ftr-450	1386	3	93	CARDINAL
ftr-450	1387	1	1994	DATE
ftr-450	1387	2	approximately $650 million	MONEY
ftr-450	1387	3	pbgc	GPE
ftr-450	1387	4	future years	DATE
ftr-450	1387	5	between $12 and $20 billion	MONEY
ftr-450	1388	1	leigh allyson wolfe	PERSON
ftr-450	1389	1	24 sw.u.l	QUANTITY
ftr-450	1389	2	154-55	CARDINAL
ftr-450	1389	3	1994	DATE
ftr-450	1391	1	266	CARDINAL
ftr-450	1392	1	19	MONEY
ftr-450	1392	2	9	MONEY
ftr-450	1392	3	1,000	MONEY
ftr-450	1392	4	53	MONEY
ftr-450	1392	5	72	MONEY
ftr-450	1392	6	participant.@ wolfe	PERSON
ftr-450	1392	7	265	CARDINAL
ftr-450	1392	8	154	CARDINAL
ftr-450	1393	1	667	CARDINAL
ftr-450	1396	1	3	CARDINAL
ftr-450	1396	2	bailouts.csome	CARDINAL
ftr-450	1396	3	1980	DATE
ftr-450	1397	1	1980	DATE
ftr-450	1398	1	market.270	DATE
ftr-450	1399	1	267	CARDINAL
ftr-450	1399	2	william h. simon	PERSON
ftr-450	1399	3	14	CARDINAL
ftr-450	1399	4	j. emp.	PERSON
ftr-450	1400	1	l. 251	PERSON
ftr-450	1400	2	256	CARDINAL
ftr-450	1400	3	1993	DATE
ftr-450	1402	1	268	CARDINAL
ftr-450	1403	1	jefferson	GPE
ftr-450	1403	2	26	CARDINAL
ftr-450	1403	3	40	CARDINAL
ftr-450	1403	4	269	CARDINAL
ftr-450	1405	1	263	CARDINAL
ftr-450	1405	2	93-95	CARDINAL
ftr-450	1406	1	270	CARDINAL
ftr-450	1407	1	1980	DATE
ftr-450	1408	1	1981	DATE
ftr-450	1408	2	1982	DATE
ftr-450	1411	1	1986	DATE
ftr-450	1411	2	10	MONEY
ftr-450	1412	1	one year later	DATE
ftr-450	1412	2	1989	DATE
ftr-450	1413	1	supra	PERSON
ftr-450	1413	2	3	CARDINAL
ftr-450	1413	3	18	CARDINAL
ftr-450	1413	4	668	CARDINAL
ftr-450	1413	5	florida	GPE
ftr-450	1414	1	4:9	CARDINAL
ftr-450	1420	1	first	ORDINAL
ftr-450	1424	1	10%	PERCENT
ftr-450	1425	1	second	ORDINAL
ftr-450	1427	1	271	CARDINAL
ftr-450	1429	1	272	CARDINAL
ftr-450	1430	1	1.401-1(b)(1)(i	CARDINAL
ftr-450	1431	1	273	CARDINAL
ftr-450	1431	2	age 592	DATE
ftr-450	1432	1	10%	PERCENT
ftr-450	1432	2	' 72(t	DATE
ftr-450	1433	1	274	CARDINAL
ftr-450	1435	1	275	CARDINAL
ftr-450	1436	1	yakoboski	PERSON
ftr-450	1436	2	3	CARDINAL
ftr-450	1436	3	20. 2000	CARDINAL
ftr-450	1437	1	669	CARDINAL
ftr-450	1439	1	mix.276	CARDINAL
ftr-450	1440	1	five-year	DATE
ftr-450	1440	2	a single year	DATE
ftr-450	1440	3	a period of years	DATE
ftr-450	1441	1	third	ORDINAL
ftr-450	1443	1	approximately 60%	PERCENT
ftr-450	1443	2	at least 25%	PERCENT
ftr-450	1443	3	1980	DATE
ftr-450	1444	1	276	CARDINAL
ftr-450	1446	1	277	CARDINAL
ftr-450	1448	1	278	CARDINAL
ftr-450	1449	1	3	CARDINAL
ftr-450	1449	2	20	CARDINAL
ftr-450	1449	3	279	CARDINAL
ftr-450	1455	1	20	CARDINAL
ftr-450	1455	2	280	CARDINAL
ftr-450	1456	1	between 5,000 and 20,000	CARDINAL
ftr-450	1456	2	robinson	PERSON
ftr-450	1456	3	1993	DATE
ftr-450	1457	1	between 40 and 60%	CARDINAL
ftr-450	1457	2	670	CARDINAL
ftr-450	1457	3	florida	GPE
ftr-450	1458	1	4:9	CARDINAL
ftr-450	1461	1	two	CARDINAL
ftr-450	1470	1	18 (1996	DATE
ftr-450	1472	1	281	CARDINAL
ftr-450	1474	1	282	CARDINAL
ftr-450	1475	1	supra	PERSON
ftr-450	1475	2	280	CARDINAL
ftr-450	1475	3	17	CARDINAL
ftr-450	1475	4	283	CARDINAL
ftr-450	1478	1	supra	PERSON
ftr-450	1478	2	280	CARDINAL
ftr-450	1478	3	18	CARDINAL
ftr-450	1480	1	one	CARDINAL
ftr-450	1481	1	284	CARDINAL
ftr-450	1482	1	supra	PERSON
ftr-450	1482	2	251-61	CARDINAL
ftr-450	1484	1	671	CARDINAL
ftr-450	1487	1	two	CARDINAL
ftr-450	1495	1	285	CARDINAL
ftr-450	1497	1	supra	PERSON
ftr-450	1497	2	252	CARDINAL
ftr-450	1498	1	286	CARDINAL
ftr-450	1500	1	287	CARDINAL
ftr-450	1501	1	supra	PERSON
ftr-450	1501	2	280	CARDINAL
ftr-450	1501	3	288	LAW
ftr-450	1504	1	supra	PERSON
ftr-450	1504	2	280	CARDINAL
ftr-450	1504	3	18	CARDINAL
ftr-450	1504	4	672	CARDINAL
ftr-450	1504	5	florida	GPE
ftr-450	1505	1	4:9	CARDINAL
ftr-450	1510	1	too few years	DATE
ftr-450	1511	1	289	CARDINAL
ftr-450	1512	1	one	CARDINAL
ftr-450	1514	1	indiana	GPE
ftr-450	1514	2	december of 1963	DATE
ftr-450	1515	1	langbein & wolk	ORG
ftr-450	1515	2	supra	PERSON
ftr-450	1515	3	5	CARDINAL
ftr-450	1515	4	62	DATE
ftr-450	1516	1	5,000	CARDINAL
ftr-450	1516	2	1,800	CARDINAL
ftr-450	1517	1	d.	NORP
ftr-450	1517	2	the united automobile workers	ORG
ftr-450	1517	3	uaw	ORG
ftr-450	1518	1	63	DATE
ftr-450	1520	1	three	CARDINAL
ftr-450	1520	2	1	CARDINAL
ftr-450	1520	3	3,600	CARDINAL
ftr-450	1520	4	60	CARDINAL
ftr-450	1520	5	2	CARDINAL
ftr-450	1520	6	4,000	CARDINAL
ftr-450	1520	7	age 40 to 59	DATE
ftr-450	1520	8	at least 10 years	DATE
ftr-450	1520	9	approximately 15%	PERCENT
ftr-450	1520	10	3	CARDINAL
ftr-450	1520	11	2,900	CARDINAL
ftr-450	1522	1	jefferson	GPE
ftr-450	1522	2	26	CARDINAL
ftr-450	1522	3	8-9	DATE
ftr-450	1522	4	291	CARDINAL
ftr-450	1523	1	18-29	DATE
ftr-450	1524	1	673	CARDINAL
ftr-450	1525	1	two	CARDINAL
ftr-450	1528	1	292	CARDINAL
ftr-450	1529	1	' 412	DATE
ftr-450	1529	2	1998	DATE
ftr-450	1531	1	10%	PERCENT
ftr-450	1532	1	irs	ORG
ftr-450	1532	2	100%	PERCENT
ftr-450	1533	1	canan supra	PERSON
ftr-450	1533	2	30	CARDINAL
ftr-450	1533	3	652	CARDINAL
ftr-450	1534	1	annual	DATE
ftr-450	1536	1	a particular year	DATE
ftr-450	1537	1	293	CARDINAL
ftr-450	1538	1	canan	PERSON
ftr-450	1538	2	supra	PERSON
ftr-450	1538	3	30	CARDINAL
ftr-450	1538	4	12.1	CARDINAL
ftr-450	1538	5	605	CARDINAL
ftr-450	1539	1	annually	DATE
ftr-450	1539	2	15 to 40 years	DATE
ftr-450	1540	1	jefferson	GPE
ftr-450	1540	2	26	CARDINAL
ftr-450	1540	3	6	CARDINAL
ftr-450	1540	4	mcgill & grubbs	ORG
ftr-450	1540	5	supra	PERSON
ftr-450	1540	6	54	DATE
ftr-450	1540	7	381	CARDINAL
ftr-450	1541	1	294	CARDINAL
ftr-450	1542	1	canan	PERSON
ftr-450	1542	2	supra	PERSON
ftr-450	1542	3	30	CARDINAL
ftr-450	1542	4	' 12.2	DATE
ftr-450	1542	5	606	CARDINAL
ftr-450	1545	1	4971	DATE
ftr-450	1546	1	10%	PERCENT
ftr-450	1546	2	100%	PERCENT
ftr-450	1546	3	irs	ORG
ftr-450	1547	1	605	CARDINAL
ftr-450	1547	2	295	CARDINAL
ftr-450	1550	1	674	CARDINAL
ftr-450	1550	2	florida	GPE
ftr-450	1550	3	4:9	CARDINAL
ftr-450	1551	1	pbgc	GPE
ftr-450	1553	1	annually	DATE
ftr-450	1554	1	two	CARDINAL
ftr-450	1554	2	two	CARDINAL
ftr-450	1557	1	future years	DATE
ftr-450	1558	1	annual	DATE
ftr-450	1558	2	10%	PERCENT
ftr-450	1558	3	50,000	MONEY
ftr-450	1558	4	296	CARDINAL
ftr-450	1559	1	404	CARDINAL
ftr-450	1560	1	297	CARDINAL
ftr-450	1562	1	supra	PERSON
ftr-450	1562	2	34	CARDINAL
ftr-450	1562	3	310	CARDINAL
ftr-450	1563	1	298	CARDINAL
ftr-450	1566	1	canan	PERSON
ftr-450	1566	2	supra	PERSON
ftr-450	1566	3	30	CARDINAL
ftr-450	1566	4	606	CARDINAL
ftr-450	1567	1	299	CARDINAL
ftr-450	1570	1	300	CARDINAL
ftr-450	1572	1	langbein & wolk	ORG
ftr-450	1572	2	supra	PERSON
ftr-450	1572	3	5	CARDINAL
ftr-450	1572	4	16. 2000	CARDINAL
ftr-450	1573	1	675	CARDINAL
ftr-450	1573	2	5,000.301	MONEY
ftr-450	1573	3	that same year	DATE
ftr-450	1573	4	the next year	DATE
ftr-450	1576	1	one	CARDINAL
ftr-450	1578	1	prior years	DATE
ftr-450	1578	2	301	CARDINAL
ftr-450	1580	1	302	CARDINAL
ftr-450	1582	1	veal & mackiewicz	ORG
ftr-450	1582	2	137	CARDINAL
ftr-450	1582	3	' 12.1.1	DATE
ftr-450	1582	4	205	CARDINAL
ftr-450	1582	5	303	CARDINAL
ftr-450	1584	1	304	CARDINAL
ftr-450	1585	1	64 year old	DATE
ftr-450	1586	1	the 64 year old	DATE
ftr-450	1587	1	305	CARDINAL
ftr-450	1588	1	jefferson	GPE
ftr-450	1588	2	26	CARDINAL
ftr-450	1588	3	48	DATE
ftr-450	1589	1	306	CARDINAL
ftr-450	1590	1	7	CARDINAL
ftr-450	1590	2	771	CARDINAL
ftr-450	1591	1	307	CARDINAL
ftr-450	1592	1	30 years	DATE
ftr-450	1593	1	1987	DATE
ftr-450	1593	2	more than 100	CARDINAL
ftr-450	1594	1	' 302(d	DATE
ftr-450	1595	1	1	CARDINAL
ftr-450	1595	2	2	CARDINAL
ftr-450	1595	3	supra	PERSON
ftr-450	1595	4	5	CARDINAL
ftr-450	1595	5	287	CARDINAL
ftr-450	1596	1	january 1, 1974	DATE
ftr-450	1596	2	forty years	DATE
ftr-450	1597	1	412(b)(2)(b)(i	CARDINAL
ftr-450	1598	1	676	CARDINAL
ftr-450	1598	2	florida	GPE
ftr-450	1598	3	4:9	CARDINAL
ftr-450	1598	4	thirty years	DATE
ftr-450	1600	1	five years	DATE
ftr-450	1600	2	pbgc	GPE
ftr-450	1606	1	308	CARDINAL
ftr-450	1607	1	10 years	DATE
ftr-450	1608	1	mcgill & grubbs	ORG
ftr-450	1608	2	supra	PERSON
ftr-450	1608	3	54	DATE
ftr-450	1608	4	399	CARDINAL
ftr-450	1609	1	30 years	DATE
ftr-450	1610	1	7	CARDINAL
ftr-450	1610	2	771	CARDINAL
ftr-450	1610	3	309	CARDINAL
ftr-450	1611	1	up to 30 years	DATE
ftr-450	1615	1	310	CARDINAL
ftr-450	1617	1	7	CARDINAL
ftr-450	1617	2	771	CARDINAL
ftr-450	1618	1	677	CARDINAL
ftr-450	1619	1	annual	DATE
ftr-450	1619	2	10%	PERCENT
ftr-450	1621	1	annual	DATE
ftr-450	1623	1	311	CARDINAL
ftr-450	1624	1	canan	PERSON
ftr-450	1624	2	supra	PERSON
ftr-450	1624	3	30	CARDINAL
ftr-450	1624	4	' 3.52	DATE
ftr-450	1624	5	174	CARDINAL
ftr-450	1625	1	312	CARDINAL
ftr-450	1625	2	wayne j. howe	PERSON
ftr-450	1625	3	111	CARDINAL
ftr-450	1626	1	3 (1998	DATE
ftr-450	1628	1	annual	DATE
ftr-450	1629	1	canan	PERSON
ftr-450	1629	2	supra	PERSON
ftr-450	1629	3	30	CARDINAL
ftr-450	1629	4	94	CARDINAL
ftr-450	1634	1	174	CARDINAL
ftr-450	1635	1	313	CARDINAL
ftr-450	1639	1	mcgill & grubbs	ORG
ftr-450	1639	2	supra	PERSON
ftr-450	1639	3	54	DATE
ftr-450	1639	4	115	CARDINAL
ftr-450	1646	1	pbgc	GPE
ftr-450	1649	1	8	CARDINAL
ftr-450	1649	2	176	CARDINAL
ftr-450	1650	1	irs	ORG
ftr-450	1651	1	11	CARDINAL
ftr-450	1651	2	36	CARDINAL
ftr-450	1652	1	1135	DATE
ftr-450	1652	2	sept. 3, 1984	DATE
ftr-450	1653	1	315	CARDINAL
ftr-450	1655	1	678	CARDINAL
ftr-450	1655	2	florida	GPE
ftr-450	1655	3	4:9	CARDINAL
ftr-450	1655	4	annual	DATE
ftr-450	1655	5	annually	DATE
ftr-450	1655	6	annual	DATE
ftr-450	1659	1	age 45	DATE
ftr-450	1659	2	10 years	DATE
ftr-450	1660	1	1%	PERCENT
ftr-450	1660	2	30%	PERCENT
ftr-450	1660	3	age 65	DATE
ftr-450	1661	1	10%	PERCENT
ftr-450	1662	1	the next 20 years	DATE
ftr-450	1662	2	age 65	DATE
ftr-450	1663	1	age 65	DATE
ftr-450	1663	2	the end of year one	DATE
ftr-450	1664	1	11%	PERCENT
ftr-450	1666	1	years	DATE
ftr-450	1666	2	316	CARDINAL
ftr-450	1668	1	317	CARDINAL
ftr-450	1669	1	mcgill & grubbs	ORG
ftr-450	1669	2	supra	PERSON
ftr-450	1669	3	54	DATE
ftr-450	1669	4	115	CARDINAL
ftr-450	1671	1	318	CARDINAL
ftr-450	1674	1	319	CARDINAL
ftr-450	1675	1	7	CARDINAL
ftr-450	1675	2	776	CARDINAL
ftr-450	1675	3	320	CARDINAL
ftr-450	1676	1	772	CARDINAL
ftr-450	1677	1	321	CARDINAL
ftr-450	1680	1	67	CARDINAL
ftr-450	1680	2	167	CARDINAL
ftr-450	1680	3	1976	DATE
ftr-450	1681	1	supra	PERSON
ftr-450	1681	2	30	CARDINAL
ftr-450	1681	3	98	CARDINAL
ftr-450	1681	4	7	CARDINAL
ftr-450	1681	5	776	CARDINAL
ftr-450	1682	1	1.401-4(a)(2)(iii	QUANTITY
ftr-450	1684	1	679	CARDINAL
ftr-450	1685	1	annual	DATE
ftr-450	1686	1	annual	DATE
ftr-450	1688	1	annual	DATE
ftr-450	1689	1	annual	DATE
ftr-450	1690	1	years	DATE
ftr-450	1691	1	the total years	DATE
ftr-450	1692	1	two	CARDINAL
ftr-450	1693	1	15 years	DATE
ftr-450	1693	2	age 50	DATE
ftr-450	1694	1	annual	DATE
ftr-450	1694	2	20%	PERCENT
ftr-450	1695	1	20%	PERCENT
ftr-450	1695	2	annual	DATE
ftr-450	1695	3	the next 15 years.324	DATE
ftr-450	1695	4	annual	DATE
ftr-450	1695	5	50,000	MONEY
ftr-450	1695	6	the next 15 years	DATE
ftr-450	1695	7	10%	PERCENT
ftr-450	1695	8	25,937.326	MONEY
ftr-450	1695	9	thirty	CARDINAL
ftr-450	1695	10	322	CARDINAL
ftr-450	1697	1	supra	PERSON
ftr-450	1697	2	323	CARDINAL
ftr-450	1698	1	canan	PERSON
ftr-450	1698	2	supra	PERSON
ftr-450	1698	3	30	CARDINAL
ftr-450	1698	4	174	CARDINAL
ftr-450	1699	1	324	CARDINAL
ftr-450	1701	1	325	CARDINAL
ftr-450	1704	1	326.	MONEY
ftr-450	1705	1	10,000	MONEY
ftr-450	1705	2	1.1010	CARDINAL
ftr-450	1705	3	25,937	MONEY
ftr-450	1706	1	florida	GPE
ftr-450	1706	2	4:9 year	DATE
ftr-450	1708	1	865	MONEY
ftr-450	1708	2	15 years	DATE
ftr-450	1708	3	12,975.328	MONEY
ftr-450	1708	4	12,975	MONEY
ftr-450	1708	5	her prior years	DATE
ftr-450	1709	1	each year	DATE
ftr-450	1710	1	annual	DATE
ftr-450	1711	1	the next 15 years	DATE
ftr-450	1712	1	15 years	DATE
ftr-450	1713	1	12,975	MONEY
ftr-450	1719	1	327	CARDINAL
ftr-450	1720	1	865	MONEY
ftr-450	1720	2	328	CARDINAL
ftr-450	1720	3	865	MONEY
ftr-450	1720	4	15	CARDINAL
ftr-450	1720	5	12,975	MONEY
ftr-450	1721	1	329	CARDINAL
ftr-450	1722	1	10 to 30 years	DATE
ftr-450	1723	1	330	CARDINAL
ftr-450	1724	1	a plan year	DATE
ftr-450	1724	2	ten years	DATE
ftr-450	1725	1	331	CARDINAL
ftr-450	1727	1	332	CARDINAL
ftr-450	1729	1	333	CARDINAL
ftr-450	1729	2	' 412	DATE
ftr-450	1729	3	334	CARDINAL
ftr-450	1732	1	681	CARDINAL
ftr-450	1740	1	congress	ORG
ftr-450	1746	1	335	CARDINAL
ftr-450	1747	1	annual	DATE
ftr-450	1748	1	336	CARDINAL
ftr-450	1749	1	337	CARDINAL
ftr-450	1751	1	682	CARDINAL
ftr-450	1751	2	florida	GPE
ftr-450	1751	3	4:9	CARDINAL
ftr-450	1751	4	two	CARDINAL
ftr-450	1753	1	congress	ORG
ftr-450	1760	1	338	CARDINAL
ftr-450	1762	1	339	CARDINAL
ftr-450	1762	2	keville	GPE
ftr-450	1762	3	supra	PERSON
ftr-450	1762	4	4	CARDINAL
ftr-450	1762	5	534	CARDINAL
ftr-450	1764	1	536	CARDINAL
ftr-450	1765	1	340	CARDINAL
ftr-450	1766	1	535	CARDINAL
ftr-450	1767	1	341	CARDINAL
ftr-450	1768	1	2000	DATE
ftr-450	1768	2	683	CARDINAL
ftr-450	1770	1	the past twenty	DATE
ftr-450	1772	1	1990	DATE
ftr-450	1773	1	congress	ORG
ftr-450	1773	2	1977	DATE
ftr-450	1773	3	first	ORDINAL
ftr-450	1774	1	1986	DATE
ftr-450	1774	2	1990	DATE
ftr-450	1775	1	342	CARDINAL
ftr-450	1776	1	343	CARDINAL
ftr-450	1778	1	paul yakoboski & celia silverman	PERSON
ftr-450	1778	2	the 21st century	DATE
ftr-450	1778	3	13.33	CARDINAL
ftr-450	1778	4	dallas l. salisbury & nora	ORG
ftr-450	1778	5	1994	DATE
ftr-450	1779	1	344	CARDINAL
ftr-450	1781	1	345	CARDINAL
ftr-450	1782	1	8	CARDINAL
ftr-450	1782	2	160-61	CARDINAL
ftr-450	1782	3	346	CARDINAL
ftr-450	1784	1	17	CARDINAL
ftr-450	1784	2	52	CARDINAL
ftr-450	1785	1	2103	DATE
ftr-450	1785	2	dec. 24, 1990	DATE
ftr-450	1786	1	347	CARDINAL
ftr-450	1786	2	pbgc	GPE
ftr-450	1788	1	684	CARDINAL
ftr-450	1789	1	florida	GPE
ftr-450	1789	2	4:9	CARDINAL
ftr-450	1790	1	american	NORP
ftr-450	1790	2	348	CARDINAL
ftr-450	1791	1	mark daniels	PERSON
ftr-450	1791	2	9	CARDINAL
ftr-450	1792	1	l.j. 25	PERSON
ftr-450	1792	2	27-29	CARDINAL
ftr-450	1792	3	1991	DATE
ftr-450	1793	1	349	CARDINAL
ftr-450	1794	1	canan	PERSON
ftr-450	1794	2	supra	PERSON
ftr-450	1794	3	30	CARDINAL
ftr-450	1794	4	211	CARDINAL
ftr-450	1795	1	350	CARDINAL
ftr-450	1796	1	keville	GPE
ftr-450	1796	2	supra	PERSON
ftr-450	1796	3	4	CARDINAL
ftr-450	1796	4	541	CARDINAL