id	sid	tid	token	lemma	pos
ftr-296	1	1	florida	florida	PROPN
ftr-296	1	2	tax	tax	PROPN
ftr-296	1	3	review	review	PROPN
ftr-296	1	4	florida	florida	PROPN
ftr-296	1	5	tax	tax	NOUN
ftr-296	1	6	review	review	NOUN
ftr-296	1	7	volume	volume	NOUN
ftr-296	1	8	15	15	NUM
ftr-296	1	9	2014	2014	NUM
ftr-296	1	10	number	number	NOUN
ftr-296	1	11	2	2	NUM
ftr-296	1	12	89	89	NUM
ftr-296	1	13	equity	equity	NOUN
ftr-296	1	14	in	in	ADP
ftr-296	1	15	the	the	DET
ftr-296	1	16	distribution	distribution	NOUN
ftr-296	1	17	of	of	ADP
ftr-296	1	18	tax	tax	NOUN
ftr-296	1	19	preferences	preference	NOUN
ftr-296	1	20	for	for	ADP
ftr-296	1	21	pensions	pension	NOUN
ftr-296	1	22	:	:	PUNCT
ftr-296	1	23	capping	cap	VERB
ftr-296	1	24	the	the	DET
ftr-296	1	25	amount	amount	NOUN
ftr-296	1	26	allowable	allowable	ADJ
ftr-296	1	27	in	in	ADP
ftr-296	1	28	tax	tax	NOUN
ftr-296	1	29	-	-	PUNCT
ftr-296	1	30	preferenced	preference	VERB
ftr-296	1	31	retirement	retirement	NOUN
ftr-296	1	32	plans	plan	NOUN
ftr-296	1	33	by	by	ADP
ftr-296	1	34	norman	norman	PROPN
ftr-296	1	35	p.	p.	PROPN
ftr-296	1	36	stein	stein	PROPN
ftr-296	1	37	*	*	PUNCT
ftr-296	2	1	john	john	PROPN
ftr-296	2	2	a.	a.	PROPN
ftr-296	2	3	turner	turner	PROPN
ftr-296	2	4	*	*	PROPN
ftr-296	2	5	*	*	PUNCT
ftr-296	2	6	i.	i.	PROPN
ftr-296	2	7	introduction	introduction	NOUN
ftr-296	2	8	...............................................................................	...............................................................................	PUNCT
ftr-296	2	9	89	89	NUM
ftr-296	2	10	ii	ii	NOUN
ftr-296	2	11	.	.	PUNCT
ftr-296	3	1	the	the	DET
ftr-296	3	2	problem	problem	NOUN
ftr-296	3	3	.................................................................................	.................................................................................	PUNCT
ftr-296	3	4	92	92	NUM
ftr-296	3	5	iii	iii	NOUN
ftr-296	3	6	.	.	PUNCT
ftr-296	4	1	the	the	DET
ftr-296	4	2	proposal	proposal	NOUN
ftr-296	4	3	:	:	PUNCT
ftr-296	4	4	required	require	VERB
ftr-296	4	5	distributions	distribution	NOUN
ftr-296	4	6	from	from	ADP
ftr-296	4	7	accounts	account	NOUN
ftr-296	4	8	in	in	ADP
ftr-296	4	9	excess	excess	NOUN
ftr-296	4	10	of	of	ADP
ftr-296	4	11	a	a	DET
ftr-296	4	12	ceiling	ceiling	NOUN
ftr-296	4	13	amount	amount	NOUN
ftr-296	4	14	..............................	..............................	PUNCT
ftr-296	4	15	97	97	NUM
ftr-296	4	16	iv	iv	NOUN
ftr-296	4	17	.	.	PUNCT
ftr-296	4	18	issues	issue	NOUN
ftr-296	4	19	and	and	CCONJ
ftr-296	4	20	criticism	criticism	NOUN
ftr-296	4	21	concerning	concern	VERB
ftr-296	4	22	the	the	DET
ftr-296	4	23	proposal	proposal	NOUN
ftr-296	4	24	...............	...............	PUNCT
ftr-296	4	25	97	97	NUM
ftr-296	4	26	a.	a.	NOUN
ftr-296	4	27	penalty	penalty	NOUN
ftr-296	4	28	against	against	ADP
ftr-296	4	29	skillful	skillful	ADJ
ftr-296	4	30	investing	investing	NOUN
ftr-296	4	31	...........................................	...........................................	PUNCT
ftr-296	4	32	98	98	NUM
ftr-296	4	33	b.	b.	NOUN
ftr-296	4	34	fluctuations	fluctuation	NOUN
ftr-296	4	35	in	in	ADP
ftr-296	4	36	asset	asset	NOUN
ftr-296	4	37	value	value	NOUN
ftr-296	4	38	.....................................................	.....................................................	PUNCT
ftr-296	4	39	98	98	NUM
ftr-296	4	40	c.	c.	NOUN
ftr-296	4	41	disincentive	disincentive	ADJ
ftr-296	4	42	for	for	ADP
ftr-296	4	43	plan	plan	NOUN
ftr-296	4	44	sponsorship	sponsorship	NOUN
ftr-296	4	45	..........................................	..........................................	PUNCT
ftr-296	4	46	99	99	NUM
ftr-296	4	47	d.	d.	NOUN
ftr-296	4	48	a	a	DET
ftr-296	4	49	tax	tax	NOUN
ftr-296	4	50	on	on	ADP
ftr-296	4	51	ordinary	ordinary	ADJ
ftr-296	4	52	rates	rate	NOUN
ftr-296	4	53	of	of	ADP
ftr-296	4	54	return	return	NOUN
ftr-296	4	55	for	for	ADP
ftr-296	4	56	certain	certain	ADJ
ftr-296	4	57	individuals	individual	NOUN
ftr-296	4	58	................................................................................	................................................................................	PUNCT
ftr-296	5	1	99	99	NUM
ftr-296	5	2	e.	e.	PROPN
ftr-296	5	3	problem	problem	NOUN
ftr-296	5	4	can	can	AUX
ftr-296	5	5	be	be	AUX
ftr-296	5	6	addressed	address	VERB
ftr-296	5	7	by	by	ADP
ftr-296	5	8	more	more	ADV
ftr-296	5	9	vigorous	vigorous	ADJ
ftr-296	5	10	enforcement	enforcement	NOUN
ftr-296	5	11	actions	action	NOUN
ftr-296	5	12	..............................................................	..............................................................	PUNCT
ftr-296	5	13	100	100	NUM
ftr-296	5	14	f.	f.	NOUN
ftr-296	5	15	proposal	proposal	NOUN
ftr-296	5	16	would	would	AUX
ftr-296	5	17	have	have	VERB
ftr-296	5	18	modest	modest	ADJ
ftr-296	5	19	revenue	revenue	NOUN
ftr-296	5	20	impact	impact	NOUN
ftr-296	5	21	....................	....................	PUNCT
ftr-296	6	1	100	100	NUM
ftr-296	6	2	g.	g.	NOUN
ftr-296	6	3	the	the	DET
ftr-296	6	4	proposal	proposal	NOUN
ftr-296	6	5	and	and	CCONJ
ftr-296	6	6	defined	define	VERB
ftr-296	6	7	benefit	benefit	NOUN
ftr-296	6	8	plans	plan	NOUN
ftr-296	6	9	...............................	...............................	PUNCT
ftr-296	7	1	101	101	NUM
ftr-296	7	2	v.	v.	ADP
ftr-296	7	3	alternative	alternative	ADJ
ftr-296	7	4	approaches	approach	NOUN
ftr-296	7	5	.......................................................	.......................................................	PUNCT
ftr-296	7	6	102	102	NUM
ftr-296	7	7	vi	vi	NOUN
ftr-296	7	8	.	.	PUNCT
ftr-296	8	1	a	a	DET
ftr-296	8	2	note	note	NOUN
ftr-296	8	3	about	about	ADP
ftr-296	8	4	roth	roth	PROPN
ftr-296	8	5	iras	ira	NOUN
ftr-296	8	6	........................................................	........................................................	PUNCT
ftr-296	9	1	104	104	NUM
ftr-296	9	2	vii	vii	PROPN
ftr-296	9	3	.	.	PUNCT
ftr-296	9	4	conclusion	conclusion	NOUN
ftr-296	9	5	.................................................................................	.................................................................................	PUNCT
ftr-296	9	6	104	104	NUM
ftr-296	9	7	viii	viii	NOUN
ftr-296	9	8	.	.	PUNCT
ftr-296	10	1	postscript	postscript	PROPN
ftr-296	10	2	..................................................................................	..................................................................................	PUNCT
ftr-296	10	3	105	105	NUM
ftr-296	10	4	i.	i.	NOUN
ftr-296	10	5	introduction	introduction	NOUN
ftr-296	10	6	tax	tax	NOUN
ftr-296	10	7	-	-	PUNCT
ftr-296	10	8	preferenced	preference	VERB
ftr-296	10	9	retirement	retirement	NOUN
ftr-296	10	10	plans	plan	NOUN
ftr-296	10	11	are	be	AUX
ftr-296	10	12	designed	design	VERB
ftr-296	10	13	to	to	PART
ftr-296	10	14	be	be	AUX
ftr-296	10	15	vehicles	vehicle	NOUN
ftr-296	10	16	for	for	ADP
ftr-296	10	17	saving	save	VERB
ftr-296	10	18	for	for	ADP
ftr-296	10	19	retirement	retirement	NOUN
ftr-296	10	20	,	,	PUNCT
ftr-296	10	21	not	not	PART
ftr-296	10	22	massive	massive	ADJ
ftr-296	10	23	tax	tax	NOUN
ftr-296	10	24	shelters	shelter	NOUN
ftr-296	10	25	for	for	ADP
ftr-296	10	26	wealthy	wealthy	ADJ
ftr-296	10	27	individuals	individual	NOUN
ftr-296	10	28	.	.	PUNCT
ftr-296	11	1	because	because	SCONJ
ftr-296	11	2	tax	tax	NOUN
ftr-296	11	3	preferences	preference	NOUN
ftr-296	11	4	for	for	ADP
ftr-296	11	5	retirement	retirement	NOUN
ftr-296	11	6	savings	saving	NOUN
ftr-296	11	7	cause	cause	VERB
ftr-296	11	8	a	a	DET
ftr-296	11	9	loss	loss	NOUN
ftr-296	11	10	in	in	ADP
ftr-296	11	11	federal	federal	ADJ
ftr-296	11	12	tax	tax	NOUN
ftr-296	11	13	*	*	PUNCT
ftr-296	11	14	professor	professor	NOUN
ftr-296	11	15	of	of	ADP
ftr-296	11	16	law	law	NOUN
ftr-296	11	17	,	,	PUNCT
ftr-296	11	18	earle	earle	PROPN
ftr-296	11	19	mack	mack	PROPN
ftr-296	11	20	school	school	PROPN
ftr-296	11	21	of	of	ADP
ftr-296	11	22	law	law	NOUN
ftr-296	11	23	at	at	ADP
ftr-296	11	24	drexel	drexel	PROPN
ftr-296	11	25	university	university	NOUN
ftr-296	11	26	.	.	PUNCT
ftr-296	12	1	*	*	PUNCT
ftr-296	12	2	*	*	PUNCT
ftr-296	12	3	director	director	NOUN
ftr-296	12	4	,	,	PUNCT
ftr-296	12	5	pension	pension	NOUN
ftr-296	12	6	policy	policy	NOUN
ftr-296	12	7	center	center	NOUN
ftr-296	12	8	,	,	PUNCT
ftr-296	12	9	washington	washington	PROPN
ftr-296	12	10	,	,	PUNCT
ftr-296	12	11	d.c	d.c	PROPN
ftr-296	12	12	;	;	PUNCT
ftr-296	12	13	ph.d	ph.d	PROPN
ftr-296	12	14	.	.	PUNCT
ftr-296	13	1	economics	economics	PROPN
ftr-296	13	2	,	,	PUNCT
ftr-296	13	3	university	university	NOUN
ftr-296	13	4	of	of	ADP
ftr-296	13	5	chicago	chicago	PROPN
ftr-296	13	6	.	.	PUNCT
ftr-296	14	1	the	the	DET
ftr-296	14	2	authors	author	NOUN
ftr-296	14	3	are	be	AUX
ftr-296	14	4	grateful	grateful	ADJ
ftr-296	14	5	to	to	ADP
ftr-296	14	6	daniel	daniel	PROPN
ftr-296	14	7	halperin	halperin	PROPN
ftr-296	14	8	,	,	PUNCT
ftr-296	14	9	regina	regina	PROPN
ftr-296	14	10	jefferson	jefferson	PROPN
ftr-296	14	11	,	,	PUNCT
ftr-296	14	12	dana	dana	PROPN
ftr-296	14	13	muir	muir	PROPN
ftr-296	14	14	,	,	PUNCT
ftr-296	14	15	karen	karen	PROPN
ftr-296	14	16	ferguson	ferguson	PROPN
ftr-296	14	17	,	,	PUNCT
ftr-296	14	18	ron	ron	PROPN
ftr-296	14	19	gebhardtsbauer	gebhardtsbauer	PROPN
ftr-296	14	20	,	,	PUNCT
ftr-296	14	21	david	david	PROPN
ftr-296	14	22	mccarthy	mccarthy	PROPN
ftr-296	14	23	,	,	PUNCT
ftr-296	14	24	calvin	calvin	PROPN
ftr-296	14	25	johnson	johnson	PROPN
ftr-296	14	26	,	,	PUNCT
ftr-296	14	27	martin	martin	PROPN
ftr-296	14	28	mcmahon	mcmahon	PROPN
ftr-296	14	29	,	,	PUNCT
ftr-296	14	30	and	and	CCONJ
ftr-296	14	31	anna	anna	PROPN
ftr-296	14	32	rappaport	rappaport	PROPN
ftr-296	14	33	for	for	ADP
ftr-296	14	34	comments	comment	NOUN
ftr-296	14	35	on	on	ADP
ftr-296	14	36	earlier	early	ADJ
ftr-296	14	37	drafts	draft	NOUN
ftr-296	14	38	and	and	CCONJ
ftr-296	14	39	for	for	ADP
ftr-296	14	40	discussion	discussion	NOUN
ftr-296	14	41	of	of	ADP
ftr-296	14	42	the	the	DET
ftr-296	14	43	issues	issue	NOUN
ftr-296	14	44	raised	raise	VERB
ftr-296	14	45	in	in	ADP
ftr-296	14	46	this	this	DET
ftr-296	14	47	paper	paper	NOUN
ftr-296	14	48	.	.	PUNCT
ftr-296	15	1	90	90	NUM
ftr-296	15	2	florida	florida	PROPN
ftr-296	15	3	tax	tax	NOUN
ftr-296	15	4	review	review	NOUN
ftr-296	15	5	[	[	X
ftr-296	15	6	vol	vol	NOUN
ftr-296	15	7	.	.	PUNCT
ftr-296	16	1	15:2	15:2	NUM
ftr-296	16	2	revenue	revenue	NOUN
ftr-296	16	3	,	,	PUNCT
ftr-296	16	4	and	and	CCONJ
ftr-296	16	5	are	be	AUX
ftr-296	16	6	one	one	NUM
ftr-296	16	7	of	of	ADP
ftr-296	16	8	the	the	DET
ftr-296	16	9	largest	large	ADJ
ftr-296	16	10	sources	source	NOUN
ftr-296	16	11	of	of	ADP
ftr-296	16	12	tax	tax	NOUN
ftr-296	16	13	expenditures	expenditure	NOUN
ftr-296	16	14	,	,	PUNCT
ftr-296	16	15	1	1	NUM
ftr-296	16	16	it	it	PRON
ftr-296	16	17	has	have	AUX
ftr-296	16	18	long	long	ADV
ftr-296	16	19	been	be	AUX
ftr-296	16	20	a	a	DET
ftr-296	16	21	principle	principle	NOUN
ftr-296	16	22	in	in	ADP
ftr-296	16	23	pension	pension	NOUN
ftr-296	16	24	policy	policy	NOUN
ftr-296	16	25	and	and	CCONJ
ftr-296	16	26	tax	tax	NOUN
ftr-296	16	27	law	law	NOUN
ftr-296	16	28	in	in	ADP
ftr-296	16	29	the	the	DET
ftr-296	16	30	united	united	PROPN
ftr-296	16	31	states	states	PROPN
ftr-296	16	32	and	and	CCONJ
ftr-296	16	33	in	in	ADP
ftr-296	16	34	other	other	ADJ
ftr-296	16	35	countries	country	NOUN
ftr-296	16	36	to	to	PART
ftr-296	16	37	limit	limit	VERB
ftr-296	16	38	the	the	DET
ftr-296	16	39	amount	amount	NOUN
ftr-296	16	40	of	of	ADP
ftr-296	16	41	retirement	retirement	NOUN
ftr-296	16	42	tax	tax	NOUN
ftr-296	16	43	preferences	preference	NOUN
ftr-296	16	44	an	an	DET
ftr-296	16	45	individual	individual	NOUN
ftr-296	16	46	can	can	AUX
ftr-296	16	47	receive	receive	VERB
ftr-296	16	48	.	.	PUNCT
ftr-296	17	1	specifically	specifically	ADV
ftr-296	17	2	,	,	PUNCT
ftr-296	17	3	u.s	u.s	PROPN
ftr-296	17	4	.	.	PROPN
ftr-296	17	5	tax	tax	NOUN
ftr-296	17	6	law	law	NOUN
ftr-296	17	7	sets	set	VERB
ftr-296	17	8	limits	limit	NOUN
ftr-296	17	9	on	on	ADP
ftr-296	17	10	the	the	DET
ftr-296	17	11	maximum	maximum	ADJ
ftr-296	17	12	benefit	benefit	NOUN
ftr-296	17	13	provided	provide	VERB
ftr-296	17	14	by	by	ADP
ftr-296	17	15	a	a	DET
ftr-296	17	16	tax	tax	NOUN
ftr-296	17	17	-	-	PUNCT
ftr-296	17	18	preferenced	preference	VERB
ftr-296	17	19	defined	define	VERB
ftr-296	17	20	benefit	benefit	NOUN
ftr-296	17	21	plan	plan	NOUN
ftr-296	17	22	and	and	CCONJ
ftr-296	17	23	the	the	DET
ftr-296	17	24	maximum	maximum	ADJ
ftr-296	17	25	contribution	contribution	NOUN
ftr-296	17	26	to	to	ADP
ftr-296	17	27	either	either	CCONJ
ftr-296	17	28	a	a	DET
ftr-296	17	29	tax	tax	NOUN
ftr-296	17	30	-	-	PUNCT
ftr-296	17	31	preferenced	preference	VERB
ftr-296	17	32	defined	define	VERB
ftr-296	17	33	contribution	contribution	NOUN
ftr-296	17	34	plan	plan	NOUN
ftr-296	17	35	or	or	CCONJ
ftr-296	17	36	individual	individual	ADJ
ftr-296	17	37	retirement	retirement	NOUN
ftr-296	17	38	account	account	NOUN
ftr-296	17	39	(	(	PUNCT
ftr-296	17	40	“	"	PUNCT
ftr-296	17	41	ira	ira	PROPN
ftr-296	17	42	”	"	PUNCT
ftr-296	17	43	)	)	PUNCT
ftr-296	17	44	.	.	PUNCT
ftr-296	18	1	2	2	NUM
ftr-296	18	2	it	it	PRON
ftr-296	18	3	was	be	AUX
ftr-296	18	4	never	never	ADV
ftr-296	18	5	the	the	DET
ftr-296	18	6	intent	intent	NOUN
ftr-296	18	7	of	of	ADP
ftr-296	18	8	congress	congress	PROPN
ftr-296	18	9	,	,	PUNCT
ftr-296	18	10	the	the	DET
ftr-296	18	11	tax	tax	NOUN
ftr-296	18	12	policy	policy	NOUN
ftr-296	18	13	,	,	PUNCT
ftr-296	18	14	or	or	CCONJ
ftr-296	18	15	pension	pension	NOUN
ftr-296	18	16	policy	policy	NOUN
ftr-296	18	17	communities	community	NOUN
ftr-296	18	18	that	that	SCONJ
ftr-296	18	19	tax	tax	NOUN
ftr-296	18	20	-	-	PUNCT
ftr-296	18	21	preferenced	preference	VERB
ftr-296	18	22	plans	plan	NOUN
ftr-296	18	23	should	should	AUX
ftr-296	18	24	provide	provide	VERB
ftr-296	18	25	a	a	DET
ftr-296	18	26	tax	tax	NOUN
ftr-296	18	27	preference	preference	NOUN
ftr-296	18	28	for	for	ADP
ftr-296	18	29	wealthy	wealthy	ADJ
ftr-296	18	30	individuals	individual	NOUN
ftr-296	18	31	to	to	PART
ftr-296	18	32	accumulate	accumulate	VERB
ftr-296	18	33	massive	massive	ADJ
ftr-296	18	34	savings	saving	NOUN
ftr-296	18	35	in	in	ADP
ftr-296	18	36	retirement	retirement	NOUN
ftr-296	18	37	plans	plan	NOUN
ftr-296	18	38	.	.	PUNCT
ftr-296	19	1	indeed	indeed	ADV
ftr-296	19	2	,	,	PUNCT
ftr-296	19	3	the	the	DET
ftr-296	19	4	conventional	conventional	ADJ
ftr-296	19	5	understanding	understanding	NOUN
ftr-296	19	6	of	of	ADP
ftr-296	19	7	providing	provide	VERB
ftr-296	19	8	tax	tax	NOUN
ftr-296	19	9	subsidies	subsidy	NOUN
ftr-296	19	10	for	for	ADP
ftr-296	19	11	the	the	DET
ftr-296	19	12	affluent	affluent	ADJ
ftr-296	19	13	to	to	PART
ftr-296	19	14	save	save	VERB
ftr-296	19	15	for	for	ADP
ftr-296	19	16	retirement	retirement	NOUN
ftr-296	19	17	is	be	AUX
ftr-296	19	18	not	not	PART
ftr-296	19	19	to	to	PART
ftr-296	19	20	incentivize	incentivize	VERB
ftr-296	19	21	them	they	PRON
ftr-296	19	22	to	to	PART
ftr-296	19	23	save	save	VERB
ftr-296	19	24	,	,	PUNCT
ftr-296	19	25	since	since	SCONJ
ftr-296	19	26	the	the	DET
ftr-296	19	27	affluent	affluent	ADJ
ftr-296	19	28	will	will	AUX
ftr-296	19	29	save	save	VERB
ftr-296	19	30	adequately	adequately	ADV
ftr-296	19	31	without	without	ADP
ftr-296	19	32	such	such	ADJ
ftr-296	19	33	incentives	incentive	NOUN
ftr-296	19	34	,	,	PUNCT
ftr-296	19	35	but	but	CCONJ
ftr-296	19	36	to	to	PART
ftr-296	19	37	induce	induce	VERB
ftr-296	19	38	them	they	PRON
ftr-296	19	39	to	to	PART
ftr-296	19	40	establish	establish	VERB
ftr-296	19	41	plans	plan	NOUN
ftr-296	19	42	to	to	PART
ftr-296	19	43	capture	capture	VERB
ftr-296	19	44	tax	tax	NOUN
ftr-296	19	45	benefits	benefit	NOUN
ftr-296	19	46	for	for	ADP
ftr-296	19	47	themselves	themselves	PRON
ftr-296	19	48	and	and	CCONJ
ftr-296	19	49	then	then	ADV
ftr-296	19	50	require	require	VERB
ftr-296	19	51	them	they	PRON
ftr-296	19	52	to	to	PART
ftr-296	19	53	include	include	VERB
ftr-296	19	54	rank	rank	NOUN
ftr-296	19	55	-	-	PUNCT
ftr-296	19	56	and	and	CCONJ
ftr-296	19	57	-	-	PUNCT
ftr-296	19	58	file	file	NOUN
ftr-296	19	59	employees	employee	NOUN
ftr-296	19	60	in	in	ADP
ftr-296	19	61	the	the	DET
ftr-296	19	62	plans	plan	NOUN
ftr-296	19	63	thus	thus	ADV
ftr-296	19	64	established	establish	VERB
ftr-296	19	65	.	.	PUNCT
ftr-296	20	1	3	3	NUM
ftr-296	20	2	the	the	DET
ftr-296	20	3	purpose	purpose	NOUN
ftr-296	20	4	of	of	ADP
ftr-296	20	5	the	the	DET
ftr-296	20	6	section	section	NOUN
ftr-296	20	7	415	415	NUM
ftr-296	20	8	limits	limit	NOUN
ftr-296	20	9	is	be	AUX
ftr-296	20	10	to	to	PART
ftr-296	20	11	control	control	VERB
ftr-296	20	12	the	the	DET
ftr-296	20	13	tax	tax	NOUN
ftr-296	20	14	subsidies	subsidy	NOUN
ftr-296	20	15	for	for	ADP
ftr-296	20	16	the	the	DET
ftr-296	20	17	wealthy	wealthy	ADJ
ftr-296	20	18	so	so	SCONJ
ftr-296	20	19	that	that	SCONJ
ftr-296	20	20	the	the	DET
ftr-296	20	21	tax	tax	NOUN
ftr-296	20	22	incentives	incentive	VERB
ftr-296	20	23	for	for	SCONJ
ftr-296	20	24	them	they	PRON
ftr-296	20	25	to	to	PART
ftr-296	20	26	establish	establish	VERB
ftr-296	20	27	plans	plan	NOUN
ftr-296	20	28	do	do	AUX
ftr-296	20	29	not	not	PART
ftr-296	20	30	impose	impose	VERB
ftr-296	20	31	excessive	excessive	ADJ
ftr-296	20	32	revenue	revenue	NOUN
ftr-296	20	33	loss	loss	NOUN
ftr-296	20	34	to	to	ADP
ftr-296	20	35	the	the	DET
ftr-296	20	36	government	government	NOUN
ftr-296	20	37	treasury	treasury	NOUN
ftr-296	20	38	.	.	PUNCT
ftr-296	21	1	4	4	NUM
ftr-296	21	2	1	1	NUM
ftr-296	21	3	.	.	PUNCT
ftr-296	21	4	staff	staff	NOUN
ftr-296	21	5	of	of	ADP
ftr-296	21	6	joint	joint	ADJ
ftr-296	21	7	comm	comm	NOUN
ftr-296	21	8	.	.	PUNCT
ftr-296	22	1	on	on	ADP
ftr-296	22	2	taxation	taxation	NOUN
ftr-296	22	3	,	,	PUNCT
ftr-296	22	4	112th	112th	PROPN
ftr-296	22	5	cong	cong	NOUN
ftr-296	22	6	.	.	PUNCT
ftr-296	22	7	,	,	PUNCT
ftr-296	22	8	estimates	estimate	NOUN
ftr-296	22	9	of	of	ADP
ftr-296	22	10	federal	federal	ADJ
ftr-296	22	11	tax	tax	NOUN
ftr-296	22	12	expenditures	expenditure	NOUN
ftr-296	22	13	for	for	ADP
ftr-296	22	14	fiscal	fiscal	ADJ
ftr-296	22	15	years	year	NOUN
ftr-296	22	16	2011	2011	NUM
ftr-296	22	17	-	-	SYM
ftr-296	22	18	2015	2015	NUM
ftr-296	22	19	(	(	PUNCT
ftr-296	22	20	jcs-1	jcs-1	NOUN
ftr-296	22	21	-	-	SYM
ftr-296	22	22	12	12	NUM
ftr-296	22	23	)	)	PUNCT
ftr-296	22	24	,	,	PUNCT
ftr-296	22	25	(	(	PUNCT
ftr-296	22	26	2012	2012	NUM
ftr-296	22	27	)	)	PUNCT
ftr-296	22	28	,	,	PUNCT
ftr-296	22	29	https://www.jct.gov/publications.html?func=startdown&id=4386	https://www.jct.gov/publications.html?func=startdown&id=4386	NOUN
ftr-296	22	30	.	.	NOUN
ftr-296	23	1	2	2	X
ftr-296	23	2	.	.	X
ftr-296	23	3	the	the	DET
ftr-296	23	4	code	code	NOUN
ftr-296	23	5	has	have	AUX
ftr-296	23	6	included	include	VERB
ftr-296	23	7	express	express	ADJ
ftr-296	23	8	limitations	limitation	NOUN
ftr-296	23	9	on	on	ADP
ftr-296	23	10	the	the	DET
ftr-296	23	11	amounts	amount	NOUN
ftr-296	23	12	that	that	PRON
ftr-296	23	13	can	can	AUX
ftr-296	23	14	be	be	AUX
ftr-296	23	15	contributed	contribute	VERB
ftr-296	23	16	to	to	ADP
ftr-296	23	17	defined	define	VERB
ftr-296	23	18	contribution	contribution	NOUN
ftr-296	23	19	plans	plan	NOUN
ftr-296	23	20	and	and	CCONJ
ftr-296	23	21	the	the	DET
ftr-296	23	22	benefits	benefit	NOUN
ftr-296	23	23	that	that	PRON
ftr-296	23	24	can	can	AUX
ftr-296	23	25	be	be	AUX
ftr-296	23	26	provided	provide	VERB
ftr-296	23	27	under	under	ADP
ftr-296	23	28	defined	define	VERB
ftr-296	23	29	benefit	benefit	NOUN
ftr-296	23	30	plans	plan	NOUN
ftr-296	23	31	since	since	SCONJ
ftr-296	23	32	i.r.c	i.r.c	NOUN
ftr-296	23	33	.	.	PUNCT
ftr-296	24	1	§	§	PROPN
ftr-296	24	2	415	415	NUM
ftr-296	24	3	was	be	AUX
ftr-296	24	4	enacted	enact	VERB
ftr-296	24	5	as	as	ADP
ftr-296	24	6	part	part	NOUN
ftr-296	24	7	of	of	ADP
ftr-296	24	8	erisa	erisa	NOUN
ftr-296	24	9	in	in	ADP
ftr-296	24	10	1974	1974	NUM
ftr-296	24	11	.	.	PUNCT
ftr-296	25	1	see	see	VERB
ftr-296	25	2	,	,	PUNCT
ftr-296	25	3	e.g.	e.g.	ADV
ftr-296	25	4	,	,	PUNCT
ftr-296	25	5	john	john	PROPN
ftr-296	25	6	a.	a.	PROPN
ftr-296	25	7	turner	turner	PROPN
ftr-296	25	8	,	,	PUNCT
ftr-296	25	9	pensions	pension	NOUN
ftr-296	25	10	,	,	PUNCT
ftr-296	25	11	tax	tax	NOUN
ftr-296	25	12	treatment	treatment	NOUN
ftr-296	25	13	,	,	PUNCT
ftr-296	25	14	in	in	ADP
ftr-296	25	15	the	the	DET
ftr-296	25	16	encyclopedia	encyclopedia	NOUN
ftr-296	25	17	of	of	ADP
ftr-296	25	18	taxation	taxation	NOUN
ftr-296	25	19	and	and	CCONJ
ftr-296	25	20	tax	tax	NOUN
ftr-296	25	21	policy	policy	NOUN
ftr-296	25	22	295	295	NUM
ftr-296	25	23	(	(	PUNCT
ftr-296	25	24	joseph	joseph	PROPN
ftr-296	25	25	j.	j.	PROPN
ftr-296	25	26	cordes	cordes	PROPN
ftr-296	25	27	et	et	PROPN
ftr-296	25	28	al	al	PROPN
ftr-296	25	29	.	.	PROPN
ftr-296	25	30	,	,	PUNCT
ftr-296	25	31	2d	2d	PROPN
ftr-296	25	32	ed	ed	NOUN
ftr-296	25	33	.	.	PROPN
ftr-296	25	34	2005	2005	NUM
ftr-296	25	35	)	)	PUNCT
ftr-296	25	36	,	,	PUNCT
ftr-296	25	37	http://www.tax	http://www.tax	NOUN
ftr-296	25	38	policycenter.org/uploadedpdf/1000541.pdf	policycenter.org/uploadedpdf/1000541.pdf	PROPN
ftr-296	25	39	;	;	PUNCT
ftr-296	25	40	norman	norman	PROPN
ftr-296	25	41	p.	p.	PROPN
ftr-296	25	42	stein	stein	PROPN
ftr-296	25	43	,	,	PUNCT
ftr-296	25	44	simplification	simplification	NOUN
ftr-296	25	45	and	and	CCONJ
ftr-296	25	46	i.r.c	i.r.c	NOUN
ftr-296	25	47	.	.	PUNCT
ftr-296	26	1	§	§	PROPN
ftr-296	26	2	415	415	NUM
ftr-296	26	3	,	,	PUNCT
ftr-296	26	4	2	2	NUM
ftr-296	26	5	fla	fla	NOUN
ftr-296	26	6	.	.	PUNCT
ftr-296	27	1	tax	tax	PROPN
ftr-296	27	2	rev	rev	PROPN
ftr-296	27	3	.	.	PROPN
ftr-296	27	4	69	69	NUM
ftr-296	27	5	(	(	PUNCT
ftr-296	27	6	1994	1994	NUM
ftr-296	27	7	)	)	PUNCT
ftr-296	28	1	[	[	X
ftr-296	28	2	hereinafter	hereinafter	NOUN
ftr-296	28	3	,	,	PUNCT
ftr-296	28	4	stein	stein	PROPN
ftr-296	28	5	,	,	PUNCT
ftr-296	28	6	simplification	simplification	NOUN
ftr-296	28	7	and	and	CCONJ
ftr-296	28	8	irc	irc	ADP
ftr-296	28	9	§	§	PROPN
ftr-296	28	10	415	415	NUM
ftr-296	28	11	)	)	PUNCT
ftr-296	28	12	.	.	PUNCT
ftr-296	29	1	we	we	PRON
ftr-296	29	2	note	note	VERB
ftr-296	29	3	that	that	SCONJ
ftr-296	29	4	the	the	DET
ftr-296	29	5	limits	limit	NOUN
ftr-296	29	6	on	on	ADP
ftr-296	29	7	individual	individual	ADJ
ftr-296	29	8	retirement	retirement	NOUN
ftr-296	29	9	accounts	account	NOUN
ftr-296	29	10	(	(	PUNCT
ftr-296	29	11	except	except	SCONJ
ftr-296	29	12	for	for	ADP
ftr-296	29	13	certain	certain	ADJ
ftr-296	29	14	employer	employer	NOUN
ftr-296	29	15	-	-	PUNCT
ftr-296	29	16	sponsored	sponsor	VERB
ftr-296	29	17	plans	plan	NOUN
ftr-296	29	18	that	that	PRON
ftr-296	29	19	uses	use	VERB
ftr-296	29	20	individual	individual	ADJ
ftr-296	29	21	retirement	retirement	NOUN
ftr-296	29	22	accounts	account	NOUN
ftr-296	29	23	as	as	ADP
ftr-296	29	24	the	the	DET
ftr-296	29	25	recipient	recipient	NOUN
ftr-296	29	26	of	of	ADP
ftr-296	29	27	employer	employer	NOUN
ftr-296	29	28	contributions	contribution	NOUN
ftr-296	29	29	,	,	PUNCT
ftr-296	29	30	see	see	VERB
ftr-296	29	31	i.r.c	i.r.c	NOUN
ftr-296	29	32	.	.	PUNCT
ftr-296	30	1	§	§	PROPN
ftr-296	30	2	§	§	PROPN
ftr-296	30	3	408(k	408(k	NUM
ftr-296	30	4	)	)	PUNCT
ftr-296	30	5	(	(	PUNCT
ftr-296	30	6	simplified	simplify	VERB
ftr-296	30	7	employee	employee	NOUN
ftr-296	30	8	pension	pension	NOUN
ftr-296	30	9	)	)	PUNCT
ftr-296	30	10	&	&	CCONJ
ftr-296	30	11	415(k	415(k	PROPN
ftr-296	30	12	)	)	PUNCT
ftr-296	30	13	)	)	PUNCT
ftr-296	30	14	are	be	AUX
ftr-296	30	15	lower	low	ADJ
ftr-296	30	16	than	than	ADP
ftr-296	30	17	those	those	PRON
ftr-296	30	18	that	that	PRON
ftr-296	30	19	apply	apply	VERB
ftr-296	30	20	to	to	ADP
ftr-296	30	21	qualified	qualified	ADJ
ftr-296	30	22	retirement	retirement	NOUN
ftr-296	30	23	plans	plan	NOUN
ftr-296	30	24	.	.	PUNCT
ftr-296	31	1	cf	cf	NOUN
ftr-296	31	2	.	.	PUNCT
ftr-296	31	3	i.r.c	i.r.c	PROPN
ftr-296	31	4	.	.	PUNCT
ftr-296	32	1	§	§	PROPN
ftr-296	32	2	415(c	415(c	PROPN
ftr-296	32	3	)	)	PUNCT
ftr-296	32	4	(	(	PUNCT
ftr-296	32	5	$	$	SYM
ftr-296	32	6	51,000	51,000	NUM
ftr-296	32	7	in	in	ADP
ftr-296	32	8	annual	annual	ADJ
ftr-296	32	9	additions	addition	NOUN
ftr-296	32	10	to	to	ADP
ftr-296	32	11	defined	define	VERB
ftr-296	32	12	contribution	contribution	NOUN
ftr-296	32	13	plans	plan	NOUN
ftr-296	32	14	,	,	PUNCT
ftr-296	32	15	plus	plus	CCONJ
ftr-296	32	16	$	$	SYM
ftr-296	32	17	5,500	5,500	NUM
ftr-296	32	18	“	"	PUNCT
ftr-296	32	19	catch	catch	VERB
ftr-296	32	20	-	-	PUNCT
ftr-296	32	21	up	up	ADP
ftr-296	32	22	”	"	PUNCT
ftr-296	32	23	contribution	contribution	NOUN
ftr-296	32	24	for	for	ADP
ftr-296	32	25	employees	employee	NOUN
ftr-296	32	26	who	who	PRON
ftr-296	32	27	are	be	AUX
ftr-296	32	28	at	at	ADP
ftr-296	32	29	least	least	ADJ
ftr-296	32	30	age	age	NOUN
ftr-296	32	31	50	50	NUM
ftr-296	32	32	)	)	PUNCT
ftr-296	32	33	and	and	CCONJ
ftr-296	32	34	i.r.c	i.r.c	NOUN
ftr-296	32	35	.	.	PUNCT
ftr-296	33	1	§	§	PROPN
ftr-296	33	2	219(b)(5	219(b)(5	PROPN
ftr-296	33	3	)	)	PUNCT
ftr-296	33	4	(	(	PUNCT
ftr-296	33	5	$	$	SYM
ftr-296	33	6	5,500	5,500	NUM
ftr-296	33	7	for	for	ADP
ftr-296	33	8	contributions	contribution	NOUN
ftr-296	33	9	to	to	ADP
ftr-296	33	10	individual	individual	ADJ
ftr-296	33	11	retirement	retirement	NOUN
ftr-296	33	12	accounts	account	NOUN
ftr-296	33	13	plus	plus	CCONJ
ftr-296	33	14	$	$	SYM
ftr-296	33	15	1,000	1,000	NUM
ftr-296	33	16	“	"	PUNCT
ftr-296	33	17	catch	catch	VERB
ftr-296	33	18	-	-	PUNCT
ftr-296	33	19	up	up	ADP
ftr-296	33	20	”	"	PUNCT
ftr-296	33	21	contribution	contribution	NOUN
ftr-296	33	22	for	for	ADP
ftr-296	33	23	individuals	individual	NOUN
ftr-296	33	24	who	who	PRON
ftr-296	33	25	are	be	AUX
ftr-296	33	26	at	at	ADP
ftr-296	33	27	least	least	ADJ
ftr-296	33	28	age	age	NOUN
ftr-296	33	29	50	50	NUM
ftr-296	33	30	)	)	PUNCT
ftr-296	33	31	.	.	PUNCT
ftr-296	34	1	but	but	CCONJ
ftr-296	34	2	individuals	individual	NOUN
ftr-296	34	3	may	may	AUX
ftr-296	34	4	roll	roll	VERB
ftr-296	34	5	over	over	ADP
ftr-296	34	6	certain	certain	ADJ
ftr-296	34	7	distributions	distribution	NOUN
ftr-296	34	8	from	from	ADP
ftr-296	34	9	a	a	DET
ftr-296	34	10	qualified	qualified	ADJ
ftr-296	34	11	plan	plan	NOUN
ftr-296	34	12	to	to	ADP
ftr-296	34	13	an	an	DET
ftr-296	34	14	individual	individual	ADJ
ftr-296	34	15	retirement	retirement	NOUN
ftr-296	34	16	account	account	NOUN
ftr-296	34	17	so	so	SCONJ
ftr-296	34	18	individual	individual	ADJ
ftr-296	34	19	retirement	retirement	NOUN
ftr-296	34	20	accounts	account	NOUN
ftr-296	34	21	can	can	AUX
ftr-296	34	22	include	include	VERB
ftr-296	34	23	accumulations	accumulation	NOUN
ftr-296	34	24	in	in	ADP
ftr-296	34	25	a	a	DET
ftr-296	34	26	defined	define	VERB
ftr-296	34	27	contribution	contribution	NOUN
ftr-296	34	28	plan	plan	NOUN
ftr-296	34	29	or	or	CCONJ
ftr-296	34	30	a	a	DET
ftr-296	34	31	lump	lump	NOUN
ftr-296	34	32	sum	sum	NOUN
ftr-296	34	33	commutation	commutation	NOUN
ftr-296	34	34	of	of	ADP
ftr-296	34	35	a	a	DET
ftr-296	34	36	benefit	benefit	NOUN
ftr-296	34	37	in	in	ADP
ftr-296	34	38	a	a	DET
ftr-296	34	39	defined	define	VERB
ftr-296	34	40	benefit	benefit	NOUN
ftr-296	34	41	plan	plan	NOUN
ftr-296	34	42	.	.	PUNCT
ftr-296	35	1	i.r.c	i.r.c	NOUN
ftr-296	35	2	.	.	PUNCT
ftr-296	36	1	§	§	PROPN
ftr-296	36	2	402(c	402(c	PROPN
ftr-296	36	3	)	)	PUNCT
ftr-296	36	4	.	.	PUNCT
ftr-296	37	1	3	3	X
ftr-296	37	2	.	.	X
ftr-296	37	3	see	see	VERB
ftr-296	37	4	,	,	PUNCT
ftr-296	37	5	e.g.	e.g.	ADV
ftr-296	37	6	,	,	PUNCT
ftr-296	37	7	alicia	alicia	PROPN
ftr-296	37	8	munnell	munnell	NOUN
ftr-296	37	9	,	,	PUNCT
ftr-296	37	10	the	the	DET
ftr-296	37	11	economics	economic	NOUN
ftr-296	37	12	of	of	ADP
ftr-296	37	13	private	private	ADJ
ftr-296	37	14	pensions	pension	NOUN
ftr-296	37	15	51	51	NUM
ftr-296	37	16	(	(	PUNCT
ftr-296	37	17	1982	1982	NUM
ftr-296	37	18	)	)	PUNCT
ftr-296	37	19	;	;	PUNCT
ftr-296	37	20	daniel	daniel	PROPN
ftr-296	37	21	i.	i.	PROPN
ftr-296	37	22	halperin	halperin	PROPN
ftr-296	37	23	,	,	PUNCT
ftr-296	37	24	tax	tax	NOUN
ftr-296	37	25	policy	policy	NOUN
ftr-296	37	26	and	and	CCONJ
ftr-296	37	27	retirement	retirement	NOUN
ftr-296	37	28	income	income	NOUN
ftr-296	37	29	:	:	PUNCT
ftr-296	37	30	a	a	DET
ftr-296	37	31	rational	rational	ADJ
ftr-296	37	32	model	model	NOUN
ftr-296	37	33	for	for	ADP
ftr-296	37	34	the	the	DET
ftr-296	37	35	21st	21st	ADJ
ftr-296	37	36	century	century	NOUN
ftr-296	37	37	,	,	PUNCT
ftr-296	37	38	in	in	ADP
ftr-296	37	39	search	search	NOUN
ftr-296	37	40	for	for	ADP
ftr-296	37	41	a	a	DET
ftr-296	37	42	national	national	ADJ
ftr-296	37	43	retirement	retirement	NOUN
ftr-296	37	44	income	income	NOUN
ftr-296	37	45	policy	policy	NOUN
ftr-296	37	46	(	(	PUNCT
ftr-296	37	47	1987	1987	NUM
ftr-296	37	48	)	)	PUNCT
ftr-296	37	49	.	.	PUNCT
ftr-296	38	1	2014	2014	NUM
ftr-296	38	2	]	]	PUNCT
ftr-296	38	3	equity	equity	NOUN
ftr-296	38	4	in	in	ADP
ftr-296	38	5	the	the	DET
ftr-296	38	6	distribution	distribution	NOUN
ftr-296	38	7	of	of	ADP
ftr-296	38	8	tax	tax	NOUN
ftr-296	38	9	preferences	preference	NOUN
ftr-296	38	10	for	for	ADP
ftr-296	38	11	pensions	pension	NOUN
ftr-296	38	12	91	91	NUM
ftr-296	38	13	despite	despite	SCONJ
ftr-296	38	14	the	the	DET
ftr-296	38	15	limits	limit	NOUN
ftr-296	38	16	,	,	PUNCT
ftr-296	38	17	some	some	DET
ftr-296	38	18	wealthy	wealthy	ADJ
ftr-296	38	19	individuals	individual	NOUN
ftr-296	38	20	have	have	AUX
ftr-296	38	21	been	be	AUX
ftr-296	38	22	able	able	ADJ
ftr-296	38	23	to	to	PART
ftr-296	38	24	use	use	VERB
ftr-296	38	25	tax	tax	NOUN
ftr-296	38	26	-	-	PUNCT
ftr-296	38	27	preferred	prefer	VERB
ftr-296	38	28	retirement	retirement	NOUN
ftr-296	38	29	to	to	PART
ftr-296	38	30	accumulate	accumulate	VERB
ftr-296	38	31	extraordinary	extraordinary	ADJ
ftr-296	38	32	fortunes	fortune	NOUN
ftr-296	38	33	.	.	PUNCT
ftr-296	39	1	recent	recent	ADJ
ftr-296	39	2	press	press	NOUN
ftr-296	39	3	reports	report	NOUN
ftr-296	39	4	focused	focus	VERB
ftr-296	39	5	on	on	ADP
ftr-296	39	6	former	former	ADJ
ftr-296	39	7	governor	governor	NOUN
ftr-296	39	8	and	and	CCONJ
ftr-296	39	9	presidential	presidential	ADJ
ftr-296	39	10	candidate	candidate	NOUN
ftr-296	39	11	mitt	mitt	PROPN
ftr-296	39	12	romney	romney	PROPN
ftr-296	39	13	’s	’s	PART
ftr-296	39	14	individual	individual	ADJ
ftr-296	39	15	retirement	retirement	NOUN
ftr-296	39	16	account	account	NOUN
ftr-296	39	17	have	have	AUX
ftr-296	39	18	drawn	draw	VERB
ftr-296	39	19	new	new	ADJ
ftr-296	39	20	attention	attention	NOUN
ftr-296	39	21	to	to	ADP
ftr-296	39	22	this	this	DET
ftr-296	39	23	problem	problem	NOUN
ftr-296	39	24	.	.	PUNCT
ftr-296	40	1	5	5	NUM
ftr-296	40	2	this	this	DET
ftr-296	40	3	paper	paper	NOUN
ftr-296	40	4	addresses	address	NOUN
ftr-296	40	5	foreclosing	foreclose	VERB
ftr-296	40	6	the	the	DET
ftr-296	40	7	use	use	NOUN
ftr-296	40	8	of	of	ADP
ftr-296	40	9	iras	ira	NOUN
ftr-296	40	10	to	to	PART
ftr-296	40	11	accumulate	accumulate	VERB
ftr-296	40	12	extraordinary	extraordinary	ADJ
ftr-296	40	13	fortunes	fortune	NOUN
ftr-296	40	14	by	by	ADP
ftr-296	40	15	suggesting	suggest	VERB
ftr-296	40	16	approaches	approach	NOUN
ftr-296	40	17	to	to	ADP
ftr-296	40	18	improving	improve	VERB
ftr-296	40	19	the	the	DET
ftr-296	40	20	equity	equity	NOUN
ftr-296	40	21	of	of	ADP
ftr-296	40	22	the	the	DET
ftr-296	40	23	distribution	distribution	NOUN
ftr-296	40	24	of	of	ADP
ftr-296	40	25	tax	tax	NOUN
ftr-296	40	26	preferences	preference	NOUN
ftr-296	40	27	for	for	ADP
ftr-296	40	28	pensions	pension	NOUN
ftr-296	40	29	that	that	PRON
ftr-296	40	30	would	would	AUX
ftr-296	40	31	limit	limit	VERB
ftr-296	40	32	the	the	DET
ftr-296	40	33	size	size	NOUN
ftr-296	40	34	of	of	ADP
ftr-296	40	35	tax	tax	NOUN
ftr-296	40	36	-	-	PUNCT
ftr-296	40	37	preferenced	preference	VERB
ftr-296	40	38	retirement	retirement	NOUN
ftr-296	40	39	savings	saving	NOUN
ftr-296	40	40	accumulations	accumulation	NOUN
ftr-296	40	41	.	.	PUNCT
ftr-296	41	1	it	it	PRON
ftr-296	41	2	would	would	AUX
ftr-296	41	3	make	make	VERB
ftr-296	41	4	individual	individual	ADJ
ftr-296	41	5	retirement	retirement	NOUN
ftr-296	41	6	accounts	account	NOUN
ftr-296	41	7	and	and	CCONJ
ftr-296	41	8	employer	employer	NOUN
ftr-296	41	9	-	-	PUNCT
ftr-296	41	10	sponsored	sponsor	VERB
ftr-296	41	11	tax	tax	NOUN
ftr-296	41	12	-	-	PUNCT
ftr-296	41	13	preferenced	preference	VERB
ftr-296	41	14	retirement	retirement	NOUN
ftr-296	41	15	accounts	account	NOUN
ftr-296	41	16	conform	conform	VERB
ftr-296	41	17	to	to	ADP
ftr-296	41	18	the	the	DET
ftr-296	41	19	generally	generally	ADV
ftr-296	41	20	-	-	PUNCT
ftr-296	41	21	held	hold	VERB
ftr-296	41	22	understanding	understanding	NOUN
ftr-296	41	23	of	of	ADP
ftr-296	41	24	their	their	PRON
ftr-296	41	25	purpose	purpose	NOUN
ftr-296	41	26	,	,	PUNCT
ftr-296	41	27	which	which	PRON
ftr-296	41	28	is	be	AUX
ftr-296	41	29	to	to	PART
ftr-296	41	30	be	be	AUX
ftr-296	41	31	a	a	DET
ftr-296	41	32	tax	tax	NOUN
ftr-296	41	33	-	-	PUNCT
ftr-296	41	34	preferenced	preference	VERB
ftr-296	41	35	source	source	NOUN
ftr-296	41	36	of	of	ADP
ftr-296	41	37	reasonable	reasonable	ADJ
ftr-296	41	38	levels	level	NOUN
ftr-296	41	39	of	of	ADP
ftr-296	41	40	retirement	retirement	NOUN
ftr-296	41	41	income	income	NOUN
ftr-296	41	42	rather	rather	ADV
ftr-296	41	43	than	than	ADP
ftr-296	41	44	a	a	DET
ftr-296	41	45	tax	tax	NOUN
ftr-296	41	46	shelter	shelter	NOUN
ftr-296	41	47	for	for	ADP
ftr-296	41	48	extraordinary	extraordinary	ADJ
ftr-296	41	49	wealth	wealth	NOUN
ftr-296	41	50	accumulation	accumulation	NOUN
ftr-296	41	51	.	.	PUNCT
ftr-296	42	1	although	although	SCONJ
ftr-296	42	2	we	we	PRON
ftr-296	42	3	suggest	suggest	VERB
ftr-296	42	4	several	several	ADJ
ftr-296	42	5	approaches	approach	NOUN
ftr-296	42	6	,	,	PUNCT
ftr-296	42	7	our	our	PRON
ftr-296	42	8	preferred	preferred	ADJ
ftr-296	42	9	approach	approach	NOUN
ftr-296	42	10	is	be	AUX
ftr-296	42	11	to	to	PART
ftr-296	42	12	set	set	VERB
ftr-296	42	13	a	a	DET
ftr-296	42	14	cap	cap	NOUN
ftr-296	42	15	on	on	ADP
ftr-296	42	16	the	the	DET
ftr-296	42	17	maximum	maximum	ADJ
ftr-296	42	18	amount	amount	NOUN
ftr-296	42	19	an	an	DET
ftr-296	42	20	individual	individual	NOUN
ftr-296	42	21	could	could	AUX
ftr-296	42	22	hold	hold	VERB
ftr-296	42	23	in	in	ADP
ftr-296	42	24	tax	tax	NOUN
ftr-296	42	25	-	-	PUNCT
ftr-296	42	26	preferenced	preference	VERB
ftr-296	42	27	defined	define	VERB
ftr-296	42	28	contribution	contribution	NOUN
ftr-296	42	29	plans	plan	NOUN
ftr-296	42	30	and	and	CCONJ
ftr-296	42	31	iras	ira	NOUN
ftr-296	42	32	.	.	PROPN
ftr-296	43	1	6	6	NUM
ftr-296	43	2	individuals	individual	NOUN
ftr-296	43	3	would	would	AUX
ftr-296	43	4	be	be	AUX
ftr-296	43	5	required	require	VERB
ftr-296	43	6	to	to	PART
ftr-296	43	7	take	take	VERB
ftr-296	43	8	distributions	distribution	NOUN
ftr-296	43	9	when	when	SCONJ
ftr-296	43	10	their	their	PRON
ftr-296	43	11	account	account	NOUN
ftr-296	43	12	exceeds	exceed	VERB
ftr-296	43	13	the	the	DET
ftr-296	43	14	cap	cap	NOUN
ftr-296	43	15	.	.	PUNCT
ftr-296	44	1	we	we	PRON
ftr-296	44	2	suggest	suggest	VERB
ftr-296	44	3	that	that	SCONJ
ftr-296	44	4	such	such	DET
ftr-296	44	5	a	a	DET
ftr-296	44	6	cap	cap	NOUN
ftr-296	44	7	4	4	NUM
ftr-296	44	8	.	.	PUNCT
ftr-296	45	1	senator	senator	PROPN
ftr-296	45	2	russell	russell	PROPN
ftr-296	45	3	long	long	PROPN
ftr-296	45	4	described	describe	VERB
ftr-296	45	5	the	the	DET
ftr-296	45	6	purpose	purpose	NOUN
ftr-296	45	7	of	of	ADP
ftr-296	45	8	§	§	PROPN
ftr-296	45	9	415	415	NUM
ftr-296	45	10	as	as	SCONJ
ftr-296	45	11	follows	follow	VERB
ftr-296	45	12	:	:	PUNCT
ftr-296	45	13	[	[	X
ftr-296	45	14	section	section	NOUN
ftr-296	45	15	415	415	NUM
ftr-296	45	16	]	]	PUNCT
ftr-296	45	17	makes	make	VERB
ftr-296	45	18	the	the	DET
ftr-296	45	19	tax	tax	NOUN
ftr-296	45	20	laws	law	NOUN
ftr-296	45	21	regarding	regard	VERB
ftr-296	45	22	pension	pension	NOUN
ftr-296	45	23	plans	plan	NOUN
ftr-296	45	24	fairer	fair	ADJ
ftr-296	45	25	by	by	ADP
ftr-296	45	26	limiting	limit	VERB
ftr-296	45	27	the	the	DET
ftr-296	45	28	amount	amount	NOUN
ftr-296	45	29	of	of	ADP
ftr-296	45	30	the	the	DET
ftr-296	45	31	contributions	contribution	NOUN
ftr-296	45	32	or	or	CCONJ
ftr-296	45	33	benefits	benefit	NOUN
ftr-296	45	34	that	that	PRON
ftr-296	45	35	can	can	AUX
ftr-296	45	36	be	be	AUX
ftr-296	45	37	provided	provide	VERB
ftr-296	45	38	to	to	ADP
ftr-296	45	39	any	any	DET
ftr-296	45	40	individual	individual	NOUN
ftr-296	45	41	under	under	ADP
ftr-296	45	42	such	such	DET
ftr-296	45	43	a	a	DET
ftr-296	45	44	plan	plan	NOUN
ftr-296	45	45	.	.	PUNCT
ftr-296	46	1	the	the	DET
ftr-296	46	2	fact	fact	NOUN
ftr-296	46	3	that	that	SCONJ
ftr-296	46	4	present	present	ADJ
ftr-296	46	5	law	law	NOUN
ftr-296	46	6	does	do	AUX
ftr-296	46	7	not	not	PART
ftr-296	46	8	provide	provide	VERB
ftr-296	46	9	such	such	ADJ
ftr-296	46	10	specific	specific	ADJ
ftr-296	46	11	limitations	limitation	NOUN
ftr-296	46	12	has	have	AUX
ftr-296	46	13	made	make	VERB
ftr-296	46	14	it	it	PRON
ftr-296	46	15	possible	possible	ADJ
ftr-296	46	16	for	for	SCONJ
ftr-296	46	17	extremely	extremely	ADV
ftr-296	46	18	large	large	ADJ
ftr-296	46	19	contributions	contribution	NOUN
ftr-296	46	20	and	and	CCONJ
ftr-296	46	21	benefits	benefit	NOUN
ftr-296	46	22	to	to	PART
ftr-296	46	23	be	be	AUX
ftr-296	46	24	made	make	VERB
ftr-296	46	25	under	under	ADP
ftr-296	46	26	qualified	qualified	ADJ
ftr-296	46	27	plans	plan	NOUN
ftr-296	46	28	for	for	ADP
ftr-296	46	29	some	some	DET
ftr-296	46	30	highly	highly	ADV
ftr-296	46	31	paid	pay	VERB
ftr-296	46	32	individuals	individual	NOUN
ftr-296	46	33	.	.	PUNCT
ftr-296	47	1	while	while	SCONJ
ftr-296	47	2	there	there	PRON
ftr-296	47	3	is	be	VERB
ftr-296	47	4	,	,	PUNCT
ftr-296	47	5	of	of	ADP
ftr-296	47	6	course	course	NOUN
ftr-296	47	7	,	,	PUNCT
ftr-296	47	8	no	no	DET
ftr-296	47	9	objection	objection	NOUN
ftr-296	47	10	to	to	ADP
ftr-296	47	11	large	large	ADJ
ftr-296	47	12	retirement	retirement	NOUN
ftr-296	47	13	benefits	benefit	NOUN
ftr-296	47	14	in	in	ADP
ftr-296	47	15	themselves	themselves	PRON
ftr-296	47	16	,	,	PUNCT
ftr-296	47	17	it	it	PRON
ftr-296	47	18	is	be	AUX
ftr-296	47	19	not	not	PART
ftr-296	47	20	appropriate	appropriate	ADJ
ftr-296	47	21	to	to	PART
ftr-296	47	22	finance	finance	VERB
ftr-296	47	23	extremely	extremely	ADV
ftr-296	47	24	large	large	ADJ
ftr-296	47	25	benefits	benefit	NOUN
ftr-296	47	26	in	in	ADP
ftr-296	47	27	part	part	NOUN
ftr-296	47	28	at	at	ADP
ftr-296	47	29	public	public	ADJ
ftr-296	47	30	expense	expense	NOUN
ftr-296	47	31	through	through	ADP
ftr-296	47	32	the	the	DET
ftr-296	47	33	use	use	NOUN
ftr-296	47	34	of	of	ADP
ftr-296	47	35	special	special	ADJ
ftr-296	47	36	tax	tax	NOUN
ftr-296	47	37	treatment	treatment	NOUN
ftr-296	47	38	.	.	PUNCT
ftr-296	48	1	120	120	NUM
ftr-296	48	2	cong	cong	NOUN
ftr-296	48	3	.	.	PUNCT
ftr-296	49	1	rec	rec	PROPN
ftr-296	49	2	.	.	PROPN
ftr-296	49	3	s.29946	s.29946	PROPN
ftr-296	49	4	(	(	PUNCT
ftr-296	49	5	aug	aug	PROPN
ftr-296	49	6	.	.	PROPN
ftr-296	49	7	22	22	NUM
ftr-296	49	8	,	,	PUNCT
ftr-296	49	9	1974	1974	NUM
ftr-296	49	10	)	)	PUNCT
ftr-296	49	11	(	(	PUNCT
ftr-296	49	12	statement	statement	NOUN
ftr-296	49	13	of	of	ADP
ftr-296	49	14	sen	sen	PROPN
ftr-296	49	15	.	.	PROPN
ftr-296	49	16	russell	russell	PROPN
ftr-296	49	17	long	long	PROPN
ftr-296	49	18	)	)	PUNCT
ftr-296	49	19	.	.	PUNCT
ftr-296	50	1	5	5	X
ftr-296	50	2	.	.	X
ftr-296	50	3	see	see	VERB
ftr-296	50	4	,	,	PUNCT
ftr-296	50	5	e.g.	e.g.	ADV
ftr-296	50	6	,	,	PUNCT
ftr-296	50	7	mark	mark	PROPN
ftr-296	50	8	maremont	maremont	PROPN
ftr-296	50	9	,	,	PUNCT
ftr-296	50	10	bain	bain	PROPN
ftr-296	50	11	gave	give	VERB
ftr-296	50	12	staff	staff	NOUN
ftr-296	50	13	way	way	NOUN
ftr-296	50	14	to	to	PART
ftr-296	50	15	swell	swell	VERB
ftr-296	50	16	iras	ira	NOUN
ftr-296	50	17	by	by	ADP
ftr-296	50	18	investing	invest	VERB
ftr-296	50	19	in	in	ADP
ftr-296	50	20	deals	deal	NOUN
ftr-296	50	21	,	,	PUNCT
ftr-296	50	22	wall	wall	PROPN
ftr-296	50	23	st	st	PROPN
ftr-296	50	24	.	.	PROPN
ftr-296	50	25	j.	j.	PROPN
ftr-296	50	26	,	,	PUNCT
ftr-296	50	27	mar	mar	PROPN
ftr-296	50	28	.	.	PROPN
ftr-296	50	29	29	29	NUM
ftr-296	50	30	,	,	PUNCT
ftr-296	50	31	2012	2012	NUM
ftr-296	50	32	,	,	PUNCT
ftr-296	50	33	http://online.esj.com/article	http://online.esj.com/article	PROPN
ftr-296	50	34	.	.	PUNCT
ftr-296	51	1	sb1000142052970204062704577223682180407266.html	sb1000142052970204062704577223682180407266.html	PROPN
ftr-296	52	1	;	;	PUNCT
ftr-296	52	2	michael	michael	PROPN
ftr-296	52	3	kranish	kranish	PROPN
ftr-296	52	4	&	&	CCONJ
ftr-296	52	5	beth	beth	PROPN
ftr-296	52	6	healy	healy	PROPN
ftr-296	52	7	,	,	PUNCT
ftr-296	52	8	romney	romney	PROPN
ftr-296	52	9	built	build	VERB
ftr-296	52	10	a	a	DET
ftr-296	52	11	golden	golden	ADJ
ftr-296	52	12	ira	ira	PROPN
ftr-296	52	13	while	while	SCONJ
ftr-296	52	14	he	he	PRON
ftr-296	52	15	was	be	AUX
ftr-296	52	16	at	at	ADP
ftr-296	52	17	bain	bain	PROPN
ftr-296	52	18	,	,	PUNCT
ftr-296	52	19	boston	boston	PROPN
ftr-296	52	20	globe	globe	PROPN
ftr-296	52	21	,	,	PUNCT
ftr-296	52	22	aug	aug	PROPN
ftr-296	52	23	.	.	PROPN
ftr-296	52	24	11	11	NUM
ftr-296	52	25	,	,	PUNCT
ftr-296	52	26	2012	2012	NUM
ftr-296	52	27	,	,	PUNCT
ftr-296	52	28	http://articles.boston.com/2012-08-11/politics/33138965_1_bain-partners-irassimplified-employee-pension-plan	http://articles.boston.com/2012-08-11/politics/33138965_1_bain-partners-irassimplified-employee-pension-plan	PROPN
ftr-296	52	29	;	;	PUNCT
ftr-296	52	30	tom	tom	PROPN
ftr-296	52	31	hamburger	hamburger	PROPN
ftr-296	52	32	,	,	PUNCT
ftr-296	52	33	mitt	mitt	PROPN
ftr-296	52	34	romney	romney	PROPN
ftr-296	52	35	exited	exit	VERB
ftr-296	52	36	bain	bain	PROPN
ftr-296	52	37	capital	capital	PROPN
ftr-296	52	38	with	with	ADP
ftr-296	52	39	rare	rare	ADJ
ftr-296	52	40	tax	tax	NOUN
ftr-296	52	41	benefits	benefit	NOUN
ftr-296	52	42	in	in	ADP
ftr-296	52	43	retirement	retirement	NOUN
ftr-296	52	44	,	,	PUNCT
ftr-296	52	45	wash	wash	NOUN
ftr-296	52	46	.	.	PUNCT
ftr-296	53	1	post	post	NOUN
ftr-296	53	2	,	,	PUNCT
ftr-296	53	3	sept	sept	PROPN
ftr-296	53	4	.	.	PROPN
ftr-296	53	5	2	2	NUM
ftr-296	53	6	,	,	PUNCT
ftr-296	53	7	2012	2012	NUM
ftr-296	53	8	,	,	PUNCT
ftr-296	53	9	http://www.washingtonpost.com/politics/mitt-romney-exited-bain-capital-with-raretax-benefits-in-retirement/2012/09/02/1bddc8de-ec85-11e1-a80b-9f898562d010	http://www.washingtonpost.com/politics/mitt-romney-exited-bain-capital-with-raretax-benefits-in-retirement/2012/09/02/1bddc8de-ec85-11e1-a80b-9f898562d010	PROPN
ftr-296	53	10	_	_	PUNCT
ftr-296	53	11	story.html	story.html	PROPN
ftr-296	53	12	;	;	PUNCT
ftr-296	53	13	michael	michael	PROPN
ftr-296	53	14	j.	j.	PROPN
ftr-296	53	15	graetz	graetz	PROPN
ftr-296	53	16	,	,	PUNCT
ftr-296	53	17	mitt	mitt	PROPN
ftr-296	53	18	romney	romney	PROPN
ftr-296	53	19	’s	’s	PART
ftr-296	53	20	financial	financial	ADJ
ftr-296	53	21	mysteries	mystery	NOUN
ftr-296	53	22	,	,	PUNCT
ftr-296	53	23	new	new	PROPN
ftr-296	53	24	york	york	PROPN
ftr-296	53	25	times	times	PROPN
ftr-296	53	26	,	,	PUNCT
ftr-296	53	27	july	july	PROPN
ftr-296	53	28	30	30	NUM
ftr-296	53	29	,	,	PUNCT
ftr-296	53	30	2012	2012	NUM
ftr-296	53	31	,	,	PUNCT
ftr-296	53	32	http://www.nytimes.com/2012/07/31/opinion/the-mysteriesof-mitt-romneys-financial-records.html?_r=0	http://www.nytimes.com/2012/07/31/opinion/the-mysteriesof-mitt-romneys-financial-records.html?_r=0	PROPN
ftr-296	53	33	.	.	PROPN
ftr-296	53	34	6	6	NUM
ftr-296	53	35	.	.	PUNCT
ftr-296	54	1	this	this	PRON
ftr-296	54	2	would	would	AUX
ftr-296	54	3	include	include	VERB
ftr-296	54	4	amounts	amount	NOUN
ftr-296	54	5	in	in	ADP
ftr-296	54	6	so	so	ADV
ftr-296	54	7	-	-	PUNCT
ftr-296	54	8	called	call	VERB
ftr-296	54	9	“	"	PUNCT
ftr-296	54	10	roll	roll	NOUN
ftr-296	54	11	-	-	PUNCT
ftr-296	54	12	over	over	NOUN
ftr-296	54	13	”	"	PUNCT
ftr-296	54	14	iras	ira	NOUN
ftr-296	54	15	,	,	PUNCT
ftr-296	54	16	i.e.	i.e.	X
ftr-296	54	17	,	,	PUNCT
ftr-296	54	18	iras	ira	NOUN
ftr-296	54	19	set	set	VERB
ftr-296	54	20	up	up	ADP
ftr-296	54	21	to	to	PART
ftr-296	54	22	receive	receive	VERB
ftr-296	54	23	single	single	ADJ
ftr-296	54	24	-	-	PUNCT
ftr-296	54	25	sum	sum	NOUN
ftr-296	54	26	distributions	distribution	NOUN
ftr-296	54	27	from	from	ADP
ftr-296	54	28	qualified	qualified	ADJ
ftr-296	54	29	retirement	retirement	NOUN
ftr-296	54	30	plans	plan	NOUN
ftr-296	54	31	.	.	PUNCT
ftr-296	55	1	92	92	NUM
ftr-296	55	2	florida	florida	PROPN
ftr-296	55	3	tax	tax	NOUN
ftr-296	55	4	review	review	NOUN
ftr-296	55	5	[	[	X
ftr-296	55	6	vol	vol	NOUN
ftr-296	55	7	.	.	PUNCT
ftr-296	55	8	15:2	15:2	NUM
ftr-296	55	9	be	be	AUX
ftr-296	55	10	set	set	VERB
ftr-296	55	11	at	at	ADP
ftr-296	55	12	$	$	SYM
ftr-296	55	13	5	5	NUM
ftr-296	55	14	million	million	NUM
ftr-296	55	15	,	,	PUNCT
ftr-296	55	16	indexed	index	VERB
ftr-296	55	17	for	for	ADP
ftr-296	55	18	inflation	inflation	NOUN
ftr-296	55	19	.	.	PUNCT
ftr-296	56	1	the	the	DET
ftr-296	56	2	choice	choice	NOUN
ftr-296	56	3	of	of	ADP
ftr-296	56	4	that	that	DET
ftr-296	56	5	limit	limit	NOUN
ftr-296	56	6	is	be	AUX
ftr-296	56	7	not	not	PART
ftr-296	56	8	,	,	PUNCT
ftr-296	56	9	as	as	SCONJ
ftr-296	56	10	we	we	PRON
ftr-296	56	11	explain	explain	VERB
ftr-296	56	12	,	,	PUNCT
ftr-296	56	13	arbitrary	arbitrary	ADJ
ftr-296	56	14	,	,	PUNCT
ftr-296	56	15	but	but	CCONJ
ftr-296	56	16	the	the	DET
ftr-296	56	17	exact	exact	ADJ
ftr-296	56	18	dollar	dollar	NOUN
ftr-296	56	19	amount	amount	NOUN
ftr-296	56	20	of	of	ADP
ftr-296	56	21	the	the	DET
ftr-296	56	22	limit	limit	NOUN
ftr-296	56	23	is	be	AUX
ftr-296	56	24	not	not	PART
ftr-296	56	25	,	,	PUNCT
ftr-296	56	26	in	in	ADP
ftr-296	56	27	any	any	DET
ftr-296	56	28	event	event	NOUN
ftr-296	56	29	,	,	PUNCT
ftr-296	56	30	crucial	crucial	ADJ
ftr-296	56	31	to	to	ADP
ftr-296	56	32	the	the	DET
ftr-296	56	33	proposal	proposal	NOUN
ftr-296	56	34	.	.	PUNCT
ftr-296	57	1	we	we	PRON
ftr-296	57	2	also	also	ADV
ftr-296	57	3	suggest	suggest	VERB
ftr-296	57	4	alternative	alternative	ADJ
ftr-296	57	5	proposals	proposal	NOUN
ftr-296	57	6	,	,	PUNCT
ftr-296	57	7	including	include	VERB
ftr-296	57	8	limiting	limit	VERB
ftr-296	57	9	(	(	PUNCT
ftr-296	57	10	with	with	ADP
ftr-296	57	11	certain	certain	ADJ
ftr-296	57	12	exceptions	exception	NOUN
ftr-296	57	13	)	)	PUNCT
ftr-296	57	14	investments	investment	NOUN
ftr-296	57	15	in	in	ADP
ftr-296	57	16	tax	tax	NOUN
ftr-296	57	17	-	-	PUNCT
ftr-296	57	18	preferred	prefer	VERB
ftr-296	57	19	retirement	retirement	NOUN
ftr-296	57	20	accounts	account	NOUN
ftr-296	57	21	to	to	ADP
ftr-296	57	22	publicly	publicly	ADV
ftr-296	57	23	-	-	PUNCT
ftr-296	57	24	traded	trade	VERB
ftr-296	57	25	investment	investment	NOUN
ftr-296	57	26	products	product	NOUN
ftr-296	57	27	.	.	PUNCT
ftr-296	58	1	this	this	DET
ftr-296	58	2	paper	paper	NOUN
ftr-296	58	3	includes	include	VERB
ftr-296	58	4	three	three	NUM
ftr-296	58	5	sections	section	NOUN
ftr-296	58	6	:	:	PUNCT
ftr-296	58	7	first	first	ADV
ftr-296	58	8	,	,	PUNCT
ftr-296	58	9	a	a	DET
ftr-296	58	10	discussion	discussion	NOUN
ftr-296	58	11	of	of	ADP
ftr-296	58	12	the	the	DET
ftr-296	58	13	problem	problem	NOUN
ftr-296	58	14	(	(	PUNCT
ftr-296	58	15	including	include	VERB
ftr-296	58	16	how	how	SCONJ
ftr-296	58	17	retirement	retirement	NOUN
ftr-296	58	18	accumulations	accumulation	NOUN
ftr-296	58	19	can	can	AUX
ftr-296	58	20	grow	grow	VERB
ftr-296	58	21	to	to	ADP
ftr-296	58	22	the	the	DET
ftr-296	58	23	extraordinary	extraordinary	ADJ
ftr-296	58	24	levels	level	NOUN
ftr-296	58	25	attained	attain	VERB
ftr-296	58	26	by	by	ADP
ftr-296	58	27	mr	mr	PROPN
ftr-296	58	28	.	.	PROPN
ftr-296	58	29	romney	romney	PROPN
ftr-296	58	30	)	)	PUNCT
ftr-296	58	31	;	;	PUNCT
ftr-296	58	32	second	second	X
ftr-296	58	33	,	,	PUNCT
ftr-296	58	34	a	a	DET
ftr-296	58	35	description	description	NOUN
ftr-296	58	36	of	of	ADP
ftr-296	58	37	our	our	PRON
ftr-296	58	38	preferred	preferred	ADJ
ftr-296	58	39	proposal	proposal	NOUN
ftr-296	58	40	and	and	CCONJ
ftr-296	58	41	a	a	DET
ftr-296	58	42	discussion	discussion	NOUN
ftr-296	58	43	of	of	ADP
ftr-296	58	44	issues	issue	NOUN
ftr-296	58	45	related	relate	VERB
ftr-296	58	46	to	to	ADP
ftr-296	58	47	that	that	DET
ftr-296	58	48	proposal	proposal	NOUN
ftr-296	58	49	;	;	PUNCT
ftr-296	58	50	and	and	CCONJ
ftr-296	58	51	third	third	ADV
ftr-296	58	52	,	,	PUNCT
ftr-296	58	53	a	a	DET
ftr-296	58	54	discussion	discussion	NOUN
ftr-296	58	55	of	of	ADP
ftr-296	58	56	some	some	DET
ftr-296	58	57	variations	variation	NOUN
ftr-296	58	58	and	and	CCONJ
ftr-296	58	59	alternatives	alternative	NOUN
ftr-296	58	60	to	to	ADP
ftr-296	58	61	the	the	DET
ftr-296	58	62	proposal	proposal	NOUN
ftr-296	58	63	.	.	PUNCT
ftr-296	59	1	ii	ii	PROPN
ftr-296	59	2	.	.	PUNCT
ftr-296	60	1	the	the	DET
ftr-296	60	2	problem	problem	NOUN
ftr-296	60	3	the	the	DET
ftr-296	60	4	primary	primary	ADJ
ftr-296	60	5	limits	limit	NOUN
ftr-296	60	6	on	on	ADP
ftr-296	60	7	contributions	contribution	NOUN
ftr-296	60	8	to	to	ADP
ftr-296	60	9	and	and	CCONJ
ftr-296	60	10	benefits	benefit	NOUN
ftr-296	60	11	from	from	ADP
ftr-296	60	12	taxpreferenced	taxpreferenced	ADJ
ftr-296	60	13	(	(	PUNCT
ftr-296	60	14	tax	tax	NOUN
ftr-296	60	15	qualified	qualified	ADJ
ftr-296	60	16	)	)	PUNCT
ftr-296	60	17	retirement	retirement	NOUN
ftr-296	60	18	plans	plan	NOUN
ftr-296	60	19	(	(	PUNCT
ftr-296	60	20	sponsored	sponsor	VERB
ftr-296	60	21	by	by	ADP
ftr-296	60	22	employers	employer	NOUN
ftr-296	60	23	)	)	PUNCT
ftr-296	60	24	are	be	AUX
ftr-296	60	25	set	set	VERB
ftr-296	60	26	out	out	ADP
ftr-296	60	27	in	in	ADP
ftr-296	60	28	section	section	NOUN
ftr-296	60	29	415	415	NUM
ftr-296	60	30	of	of	ADP
ftr-296	60	31	the	the	DET
ftr-296	60	32	code	code	NOUN
ftr-296	60	33	.	.	PUNCT
ftr-296	61	1	the	the	DET
ftr-296	61	2	plan	plan	NOUN
ftr-296	61	3	contributions	contribution	NOUN
ftr-296	61	4	are	be	AUX
ftr-296	61	5	adjusted	adjust	VERB
ftr-296	61	6	to	to	PART
ftr-296	61	7	keep	keep	VERB
ftr-296	61	8	pace	pace	NOUN
ftr-296	61	9	with	with	ADP
ftr-296	61	10	the	the	DET
ftr-296	61	11	cost	cost	NOUN
ftr-296	61	12	of	of	ADP
ftr-296	61	13	living	living	NOUN
ftr-296	61	14	.	.	PUNCT
ftr-296	62	1	in	in	ADP
ftr-296	62	2	2013	2013	NUM
ftr-296	62	3	,	,	PUNCT
ftr-296	62	4	due	due	ADP
ftr-296	62	5	to	to	ADP
ftr-296	62	6	the	the	DET
ftr-296	62	7	cost	cost	NOUN
ftr-296	62	8	of	of	ADP
ftr-296	62	9	living	living	NOUN
ftr-296	62	10	adjustment	adjustment	NOUN
ftr-296	62	11	,	,	PUNCT
ftr-296	62	12	the	the	DET
ftr-296	62	13	limit	limit	NOUN
ftr-296	62	14	on	on	ADP
ftr-296	62	15	an	an	DET
ftr-296	62	16	annual	annual	ADJ
ftr-296	62	17	benefit	benefit	NOUN
ftr-296	62	18	received	receive	VERB
ftr-296	62	19	from	from	ADP
ftr-296	62	20	a	a	DET
ftr-296	62	21	defined	define	VERB
ftr-296	62	22	benefit	benefit	NOUN
ftr-296	62	23	plan	plan	NOUN
ftr-296	62	24	increased	increase	VERB
ftr-296	62	25	from	from	ADP
ftr-296	62	26	$	$	SYM
ftr-296	62	27	200,000	200,000	NUM
ftr-296	62	28	to	to	PART
ftr-296	62	29	$	$	SYM
ftr-296	62	30	205,000	205,000	NUM
ftr-296	62	31	.	.	PUNCT
ftr-296	63	1	7	7	NUM
ftr-296	63	2	for	for	ADP
ftr-296	63	3	defined	define	VERB
ftr-296	63	4	contribution	contribution	NOUN
ftr-296	63	5	plans	plan	NOUN
ftr-296	64	1	,	,	PUNCT
ftr-296	64	2	the	the	DET
ftr-296	64	3	limit	limit	NOUN
ftr-296	64	4	on	on	ADP
ftr-296	64	5	total	total	ADJ
ftr-296	64	6	annual	annual	ADJ
ftr-296	64	7	contributions	contribution	NOUN
ftr-296	64	8	,	,	PUNCT
ftr-296	64	9	including	include	VERB
ftr-296	64	10	both	both	DET
ftr-296	64	11	employer	employer	NOUN
ftr-296	64	12	and	and	CCONJ
ftr-296	64	13	employee	employee	NOUN
ftr-296	64	14	contributions	contribution	NOUN
ftr-296	64	15	,	,	PUNCT
ftr-296	64	16	increased	increase	VERB
ftr-296	64	17	from	from	ADP
ftr-296	64	18	$	$	SYM
ftr-296	64	19	50,000	50,000	NUM
ftr-296	64	20	to	to	PART
ftr-296	64	21	$	$	SYM
ftr-296	64	22	51,000	51,000	NUM
ftr-296	64	23	.	.	PUNCT
ftr-296	64	24	8	8	NUM
ftr-296	64	25	in	in	ADP
ftr-296	64	26	addition	addition	NOUN
ftr-296	64	27	,	,	PUNCT
ftr-296	64	28	persons	person	NOUN
ftr-296	64	29	50	50	NUM
ftr-296	64	30	and	and	CCONJ
ftr-296	64	31	older	old	ADJ
ftr-296	64	32	may	may	AUX
ftr-296	64	33	contribute	contribute	VERB
ftr-296	64	34	an	an	DET
ftr-296	64	35	additional	additional	ADJ
ftr-296	64	36	$	$	SYM
ftr-296	64	37	5,500	5,500	NUM
ftr-296	64	38	annually	annually	ADV
ftr-296	64	39	.	.	PUNCT
ftr-296	65	1	9	9	NUM
ftr-296	65	2	a	a	DET
ftr-296	65	3	person	person	NOUN
ftr-296	65	4	whose	whose	DET
ftr-296	65	5	income	income	NOUN
ftr-296	65	6	is	be	AUX
ftr-296	65	7	below	below	ADP
ftr-296	65	8	a	a	DET
ftr-296	65	9	certain	certain	ADJ
ftr-296	65	10	level	level	NOUN
ftr-296	65	11	,	,	PUNCT
ftr-296	65	12	or	or	CCONJ
ftr-296	65	13	who	who	PRON
ftr-296	65	14	does	do	AUX
ftr-296	65	15	not	not	PART
ftr-296	65	16	participate	participate	VERB
ftr-296	65	17	in	in	ADP
ftr-296	65	18	an	an	DET
ftr-296	65	19	employer	employer	NOUN
ftr-296	65	20	sponsored	sponsor	VERB
ftr-296	65	21	qualified	qualified	ADJ
ftr-296	65	22	retirement	retirement	NOUN
ftr-296	65	23	plan	plan	NOUN
ftr-296	65	24	,	,	PUNCT
ftr-296	65	25	can	can	AUX
ftr-296	65	26	also	also	ADV
ftr-296	65	27	make	make	VERB
ftr-296	65	28	deductible	deductible	ADJ
ftr-296	65	29	contributions	contribution	NOUN
ftr-296	65	30	to	to	ADP
ftr-296	65	31	an	an	DET
ftr-296	65	32	individual	individual	ADJ
ftr-296	65	33	retirement	retirement	NOUN
ftr-296	65	34	account	account	NOUN
ftr-296	65	35	.	.	PUNCT
ftr-296	66	1	here	here	ADV
ftr-296	66	2	,	,	PUNCT
ftr-296	66	3	the	the	DET
ftr-296	66	4	annual	annual	ADJ
ftr-296	66	5	contribution	contribution	NOUN
ftr-296	66	6	limit	limit	NOUN
ftr-296	66	7	is	be	AUX
ftr-296	66	8	$	$	SYM
ftr-296	66	9	5,500	5,500	NUM
ftr-296	66	10	annually	annually	ADV
ftr-296	66	11	,	,	PUNCT
ftr-296	66	12	increased	increase	VERB
ftr-296	66	13	to	to	ADP
ftr-296	66	14	$	$	SYM
ftr-296	66	15	6,500	6,500	NUM
ftr-296	66	16	for	for	ADP
ftr-296	66	17	persons	person	NOUN
ftr-296	66	18	at	at	ADP
ftr-296	66	19	least	least	ADV
ftr-296	66	20	50	50	NUM
ftr-296	66	21	years	year	NOUN
ftr-296	66	22	of	of	ADP
ftr-296	66	23	age	age	NOUN
ftr-296	66	24	.	.	PUNCT
ftr-296	67	1	10	10	NUM
ftr-296	67	2	except	except	SCONJ
ftr-296	67	3	for	for	ADP
ftr-296	67	4	roth	roth	PROPN
ftr-296	67	5	retirement	retirement	NOUN
ftr-296	67	6	accounts	account	NOUN
ftr-296	68	1	,	,	PUNCT
ftr-296	68	2	individuals	individual	NOUN
ftr-296	68	3	must	must	AUX
ftr-296	68	4	commence	commence	VERB
ftr-296	68	5	something	something	PRON
ftr-296	68	6	approaching	approach	VERB
ftr-296	68	7	ratable	ratable	ADJ
ftr-296	68	8	distributions	distribution	NOUN
ftr-296	68	9	of	of	ADP
ftr-296	68	10	their	their	PRON
ftr-296	68	11	retirement	retirement	NOUN
ftr-296	68	12	savings	saving	NOUN
ftr-296	68	13	once	once	SCONJ
ftr-296	68	14	they	they	PRON
ftr-296	68	15	attain	attain	VERB
ftr-296	68	16	age	age	NOUN
ftr-296	68	17	70	70	NUM
ftr-296	68	18	1/2	1/2	NUM
ftr-296	68	19	.	.	PUNCT
ftr-296	68	20	11	11	NUM
ftr-296	68	21	the	the	DET
ftr-296	68	22	time	time	NOUN
ftr-296	68	23	period	period	NOUN
ftr-296	68	24	for	for	ADP
ftr-296	68	25	the	the	DET
ftr-296	68	26	distribution	distribution	NOUN
ftr-296	68	27	is	be	AUX
ftr-296	68	28	the	the	DET
ftr-296	68	29	life	life	NOUN
ftr-296	68	30	or	or	CCONJ
ftr-296	68	31	life	life	NOUN
ftr-296	68	32	expectancy	expectancy	NOUN
ftr-296	68	33	of	of	ADP
ftr-296	68	34	the	the	DET
ftr-296	68	35	individual	individual	NOUN
ftr-296	68	36	and	and	CCONJ
ftr-296	68	37	a	a	DET
ftr-296	68	38	designated	designate	VERB
ftr-296	68	39	beneficiary	beneficiary	NOUN
ftr-296	68	40	.	.	PUNCT
ftr-296	69	1	7	7	X
ftr-296	69	2	.	.	X
ftr-296	69	3	i.r.c	i.r.c	NOUN
ftr-296	69	4	.	.	PUNCT
ftr-296	70	1	§	§	PROPN
ftr-296	70	2	415(b	415(b	PROPN
ftr-296	70	3	)	)	PUNCT
ftr-296	70	4	;	;	PUNCT
ftr-296	70	5	irs	irs	PROPN
ftr-296	70	6	announces	announce	VERB
ftr-296	70	7	pension	pension	NOUN
ftr-296	70	8	plan	plan	NOUN
ftr-296	70	9	limitations	limitation	NOUN
ftr-296	70	10	for	for	ADP
ftr-296	70	11	2013	2013	NUM
ftr-296	70	12	,	,	PUNCT
ftr-296	70	13	ir	ir	PROPN
ftr-296	70	14	2012	2012	NUM
ftr-296	70	15	-	-	SYM
ftr-296	70	16	77	77	NUM
ftr-296	70	17	oct	oct	PROPN
ftr-296	70	18	.	.	PROPN
ftr-296	70	19	18	18	NUM
ftr-296	70	20	,	,	PUNCT
ftr-296	70	21	2012	2012	NUM
ftr-296	70	22	,	,	PUNCT
ftr-296	70	23	http://www.irs.gov/uac/irs-announces-pension-planlimitations-for-2013	http://www.irs.gov/uac/irs-announces-pension-planlimitations-for-2013	PROPN
ftr-296	71	1	[	[	AUX
ftr-296	71	2	hereinafter	hereinafter	NOUN
ftr-296	71	3	irs	irs	PROPN
ftr-296	71	4	2013	2013	NUM
ftr-296	71	5	pension	pension	NOUN
ftr-296	71	6	plan	plan	NOUN
ftr-296	71	7	limitations	limitation	NOUN
ftr-296	71	8	]	]	PUNCT
ftr-296	71	9	.	.	PUNCT
ftr-296	72	1	8	8	X
ftr-296	72	2	.	.	PUNCT
ftr-296	72	3	i.r.c	i.r.c	NOUN
ftr-296	72	4	.	.	PUNCT
ftr-296	73	1	§	§	PROPN
ftr-296	73	2	415(c	415(c	PROPN
ftr-296	73	3	)	)	PUNCT
ftr-296	73	4	;	;	PUNCT
ftr-296	73	5	irs	irs	PROPN
ftr-296	73	6	2013	2013	NUM
ftr-296	73	7	pension	pension	NOUN
ftr-296	73	8	plan	plan	NOUN
ftr-296	73	9	limitations	limitation	NOUN
ftr-296	73	10	,	,	PUNCT
ftr-296	73	11	supra	supra	PROPN
ftr-296	73	12	note	note	NOUN
ftr-296	73	13	7	7	NUM
ftr-296	73	14	.	.	NOUN
ftr-296	73	15	9	9	NUM
ftr-296	73	16	.	.	X
ftr-296	73	17	i.r.c	i.r.c	NOUN
ftr-296	73	18	.	.	PUNCT
ftr-296	74	1	§	§	PROPN
ftr-296	74	2	414(v	414(v	PROPN
ftr-296	74	3	)	)	PUNCT
ftr-296	74	4	;	;	PUNCT
ftr-296	74	5	irs	irs	PROPN
ftr-296	74	6	2013	2013	NUM
ftr-296	74	7	pension	pension	NOUN
ftr-296	74	8	plan	plan	NOUN
ftr-296	74	9	limitations	limitation	NOUN
ftr-296	74	10	,	,	PUNCT
ftr-296	74	11	supra	supra	PROPN
ftr-296	74	12	note	note	NOUN
ftr-296	74	13	7	7	NUM
ftr-296	74	14	.	.	NOUN
ftr-296	74	15	10	10	NUM
ftr-296	74	16	.	.	PUNCT
ftr-296	75	1	i.r.c	i.r.c	NOUN
ftr-296	75	2	.	.	PUNCT
ftr-296	76	1	§	§	PROPN
ftr-296	76	2	219(b)(5	219(b)(5	PROPN
ftr-296	76	3	)	)	PUNCT
ftr-296	76	4	.	.	PUNCT
ftr-296	77	1	11	11	NUM
ftr-296	77	2	.	.	PUNCT
ftr-296	77	3	i.r.c	i.r.c	NOUN
ftr-296	77	4	.	.	PUNCT
ftr-296	78	1	§	§	PROPN
ftr-296	78	2	401(a)(9	401(a)(9	PROPN
ftr-296	78	3	)	)	PUNCT
ftr-296	78	4	(	(	PUNCT
ftr-296	78	5	the	the	DET
ftr-296	78	6	actual	actual	ADJ
ftr-296	78	7	rule	rule	NOUN
ftr-296	78	8	does	do	AUX
ftr-296	78	9	not	not	PART
ftr-296	78	10	require	require	VERB
ftr-296	78	11	an	an	DET
ftr-296	78	12	initial	initial	ADJ
ftr-296	78	13	minimum	minimum	ADJ
ftr-296	78	14	distribution	distribution	NOUN
ftr-296	78	15	until	until	ADP
ftr-296	78	16	april	april	PROPN
ftr-296	78	17	15	15	NUM
ftr-296	78	18	of	of	ADP
ftr-296	78	19	the	the	DET
ftr-296	78	20	year	year	NOUN
ftr-296	78	21	following	follow	VERB
ftr-296	78	22	the	the	DET
ftr-296	78	23	year	year	NOUN
ftr-296	78	24	the	the	DET
ftr-296	78	25	employee	employee	NOUN
ftr-296	78	26	attains	attain	VERB
ftr-296	78	27	age	age	NOUN
ftr-296	78	28	70.5	70.5	NUM
ftr-296	78	29	)	)	PUNCT
ftr-296	78	30	.	.	PUNCT
ftr-296	79	1	the	the	DET
ftr-296	79	2	rules	rule	NOUN
ftr-296	79	3	,	,	PUNCT
ftr-296	79	4	which	which	PRON
ftr-296	79	5	are	be	AUX
ftr-296	79	6	exceedingly	exceedingly	ADV
ftr-296	79	7	complex	complex	ADJ
ftr-296	79	8	,	,	PUNCT
ftr-296	79	9	are	be	AUX
ftr-296	79	10	designed	design	VERB
ftr-296	79	11	to	to	PART
ftr-296	79	12	prevent	prevent	VERB
ftr-296	79	13	individuals	individual	NOUN
ftr-296	79	14	from	from	ADP
ftr-296	79	15	using	use	VERB
ftr-296	79	16	tax	tax	NOUN
ftr-296	79	17	-	-	PUNCT
ftr-296	79	18	preferenced	preference	VERB
ftr-296	79	19	retirement	retirement	NOUN
ftr-296	79	20	accounts	account	NOUN
ftr-296	79	21	as	as	ADP
ftr-296	79	22	means	mean	NOUN
ftr-296	79	23	of	of	ADP
ftr-296	79	24	building	build	VERB
ftr-296	79	25	tax	tax	NOUN
ftr-296	79	26	-	-	PUNCT
ftr-296	79	27	preferenced	preferenced	ADJ
ftr-296	79	28	estates	estate	NOUN
ftr-296	79	29	rather	rather	ADV
ftr-296	79	30	than	than	ADP
ftr-296	79	31	providing	provide	VERB
ftr-296	79	32	a	a	DET
ftr-296	79	33	source	source	NOUN
ftr-296	79	34	of	of	ADP
ftr-296	79	35	retirement	retirement	NOUN
ftr-296	79	36	income	income	NOUN
ftr-296	79	37	.	.	PUNCT
ftr-296	80	1	see	see	VERB
ftr-296	80	2	diane	diane	PROPN
ftr-296	80	3	bennett	bennett	PROPN
ftr-296	80	4	et	et	PROPN
ftr-296	80	5	.	.	PUNCT
ftr-296	81	1	al	al	PROPN
ftr-296	81	2	.	.	PROPN
ftr-296	81	3	,	,	PUNCT
ftr-296	81	4	taxation	taxation	NOUN
ftr-296	81	5	of	of	ADP
ftr-296	81	6	distributions	distribution	NOUN
ftr-296	81	7	from	from	ADP
ftr-296	81	8	qualified	qualified	ADJ
ftr-296	81	9	plans	plan	NOUN
ftr-296	81	10	(	(	PUNCT
ftr-296	81	11	2d	2d	NUM
ftr-296	81	12	ed	ed	NOUN
ftr-296	81	13	.	.	PROPN
ftr-296	81	14	1988	1988	NUM
ftr-296	81	15	)	)	PUNCT
ftr-296	81	16	.	.	PUNCT
ftr-296	82	1	roth	roth	PROPN
ftr-296	82	2	2014	2014	NUM
ftr-296	82	3	]	]	X
ftr-296	82	4	equity	equity	NOUN
ftr-296	82	5	in	in	ADP
ftr-296	82	6	the	the	DET
ftr-296	82	7	distribution	distribution	NOUN
ftr-296	82	8	of	of	ADP
ftr-296	82	9	tax	tax	NOUN
ftr-296	82	10	preferences	preference	NOUN
ftr-296	82	11	for	for	ADP
ftr-296	82	12	pensions	pension	NOUN
ftr-296	82	13	93	93	NUM
ftr-296	82	14	in	in	ADP
ftr-296	82	15	2010	2010	NUM
ftr-296	82	16	,	,	PUNCT
ftr-296	82	17	the	the	DET
ftr-296	82	18	median	median	ADJ
ftr-296	82	19	value	value	NOUN
ftr-296	82	20	of	of	ADP
ftr-296	82	21	assets	asset	NOUN
ftr-296	82	22	of	of	ADP
ftr-296	82	23	families	family	NOUN
ftr-296	82	24	with	with	ADP
ftr-296	82	25	retirement	retirement	NOUN
ftr-296	82	26	savings	saving	NOUN
ftr-296	82	27	held	hold	VERB
ftr-296	82	28	in	in	ADP
ftr-296	82	29	retirement	retirement	NOUN
ftr-296	82	30	savings	saving	NOUN
ftr-296	82	31	accounts	account	NOUN
ftr-296	82	32	was	be	AUX
ftr-296	82	33	$	$	SYM
ftr-296	82	34	44,000	44,000	NUM
ftr-296	82	35	.	.	PUNCT
ftr-296	83	1	in	in	ADP
ftr-296	83	2	the	the	DET
ftr-296	83	3	age	age	NOUN
ftr-296	83	4	group	group	NOUN
ftr-296	83	5	where	where	SCONJ
ftr-296	83	6	the	the	DET
ftr-296	83	7	family	family	NOUN
ftr-296	83	8	head	head	NOUN
ftr-296	83	9	was	be	AUX
ftr-296	83	10	55	55	NUM
ftr-296	83	11	to	to	ADP
ftr-296	83	12	64	64	NUM
ftr-296	83	13	,	,	PUNCT
ftr-296	83	14	the	the	DET
ftr-296	83	15	median	median	ADJ
ftr-296	83	16	value	value	NOUN
ftr-296	83	17	of	of	ADP
ftr-296	83	18	assets	asset	NOUN
ftr-296	83	19	in	in	ADP
ftr-296	83	20	retirement	retirement	NOUN
ftr-296	83	21	accounts	account	NOUN
ftr-296	83	22	was	be	AUX
ftr-296	83	23	$	$	SYM
ftr-296	83	24	100,000	100,000	NUM
ftr-296	83	25	.	.	PUNCT
ftr-296	84	1	12	12	NUM
ftr-296	84	2	the	the	DET
ftr-296	84	3	median	median	ADJ
ftr-296	84	4	balance	balance	NOUN
ftr-296	84	5	for	for	ADP
ftr-296	84	6	the	the	DET
ftr-296	84	7	bottom	bottom	ADJ
ftr-296	84	8	half	half	NOUN
ftr-296	84	9	of	of	ADP
ftr-296	84	10	income	income	NOUN
ftr-296	84	11	earners	earner	NOUN
ftr-296	84	12	is	be	AUX
ftr-296	84	13	$	$	SYM
ftr-296	84	14	0	0	NUM
ftr-296	84	15	.	.	NOUN
ftr-296	84	16	13	13	NUM
ftr-296	84	17	by	by	ADP
ftr-296	84	18	comparison	comparison	NOUN
ftr-296	84	19	,	,	PUNCT
ftr-296	84	20	some	some	DET
ftr-296	84	21	wealthy	wealthy	ADJ
ftr-296	84	22	individuals	individual	NOUN
ftr-296	84	23	have	have	AUX
ftr-296	84	24	accumulated	accumulate	VERB
ftr-296	84	25	tens	ten	NOUN
ftr-296	84	26	of	of	ADP
ftr-296	84	27	millions	million	NOUN
ftr-296	84	28	of	of	ADP
ftr-296	84	29	dollars	dollar	NOUN
ftr-296	84	30	in	in	ADP
ftr-296	84	31	their	their	PRON
ftr-296	84	32	iras	ira	NOUN
ftr-296	84	33	and	and	CCONJ
ftr-296	84	34	qualified	qualified	ADJ
ftr-296	84	35	plans	plan	NOUN
ftr-296	84	36	.	.	PUNCT
ftr-296	85	1	for	for	ADP
ftr-296	85	2	example	example	NOUN
ftr-296	85	3	,	,	PUNCT
ftr-296	85	4	former	former	ADJ
ftr-296	85	5	presidential	presidential	ADJ
ftr-296	85	6	candidate	candidate	NOUN
ftr-296	85	7	mitt	mitt	PROPN
ftr-296	85	8	romney	romney	PROPN
ftr-296	85	9	has	have	AUX
ftr-296	85	10	been	be	AUX
ftr-296	85	11	reported	report	VERB
ftr-296	85	12	to	to	PART
ftr-296	85	13	have	have	VERB
ftr-296	85	14	$	$	SYM
ftr-296	85	15	87	87	NUM
ftr-296	85	16	million	million	NUM
ftr-296	85	17	or	or	CCONJ
ftr-296	85	18	more	more	ADJ
ftr-296	85	19	in	in	ADP
ftr-296	85	20	his	his	PRON
ftr-296	85	21	ira	ira	PROPN
ftr-296	85	22	.	.	PROPN
ftr-296	85	23	14	14	NUM
ftr-296	85	24	romney	romney	PROPN
ftr-296	85	25	’s	’s	PART
ftr-296	85	26	taxadvantaged	taxadvantage	VERB
ftr-296	85	27	retirement	retirement	NOUN
ftr-296	85	28	plan	plan	NOUN
ftr-296	85	29	accumulation	accumulation	NOUN
ftr-296	85	30	is	be	AUX
ftr-296	85	31	thus	thus	ADV
ftr-296	85	32	roughly	roughly	ADV
ftr-296	85	33	870	870	NUM
ftr-296	85	34	times	time	NOUN
ftr-296	85	35	larger	large	ADJ
ftr-296	85	36	than	than	ADP
ftr-296	85	37	that	that	PRON
ftr-296	85	38	of	of	ADP
ftr-296	85	39	a	a	DET
ftr-296	85	40	typical	typical	ADJ
ftr-296	85	41	american	american	ADJ
ftr-296	85	42	household	household	NOUN
ftr-296	85	43	in	in	ADP
ftr-296	85	44	his	his	PRON
ftr-296	85	45	age	age	NOUN
ftr-296	85	46	group	group	NOUN
ftr-296	85	47	that	that	PRON
ftr-296	85	48	has	have	VERB
ftr-296	85	49	any	any	DET
ftr-296	85	50	tax	tax	NOUN
ftr-296	85	51	-	-	PUNCT
ftr-296	85	52	preferenced	preferenced	ADJ
ftr-296	85	53	pension	pension	NOUN
ftr-296	85	54	savings	saving	NOUN
ftr-296	85	55	.	.	PUNCT
ftr-296	86	1	the	the	DET
ftr-296	86	2	tax	tax	NOUN
ftr-296	86	3	benefit	benefit	NOUN
ftr-296	86	4	an	an	DET
ftr-296	86	5	individual	individual	NOUN
ftr-296	86	6	receives	receive	VERB
ftr-296	86	7	from	from	ADP
ftr-296	86	8	tax	tax	NOUN
ftr-296	86	9	-	-	PUNCT
ftr-296	86	10	preferenced	preference	VERB
ftr-296	86	11	retirement	retirement	NOUN
ftr-296	86	12	savings	saving	NOUN
ftr-296	86	13	depends	depend	VERB
ftr-296	86	14	largely	largely	ADV
ftr-296	86	15	on	on	ADP
ftr-296	86	16	how	how	SCONJ
ftr-296	86	17	much	much	ADJ
ftr-296	86	18	investment	investment	NOUN
ftr-296	86	19	income	income	NOUN
ftr-296	86	20	the	the	DET
ftr-296	86	21	account	account	NOUN
ftr-296	86	22	generates	generate	NOUN
ftr-296	86	23	.	.	PUNCT
ftr-296	87	1	thus	thus	ADV
ftr-296	87	2	,	,	PUNCT
ftr-296	87	3	persons	person	NOUN
ftr-296	87	4	with	with	ADP
ftr-296	87	5	huge	huge	ADJ
ftr-296	87	6	amounts	amount	NOUN
ftr-296	87	7	in	in	ADP
ftr-296	87	8	ira	ira	PROPN
ftr-296	87	9	accounts	account	NOUN
ftr-296	87	10	gain	gain	VERB
ftr-296	87	11	tax	tax	NOUN
ftr-296	87	12	benefits	benefit	NOUN
ftr-296	87	13	disproportionately	disproportionately	ADV
ftr-296	87	14	to	to	PART
ftr-296	87	15	mean	mean	VERB
ftr-296	87	16	or	or	CCONJ
ftr-296	87	17	median	median	ADJ
ftr-296	87	18	account	account	NOUN
ftr-296	87	19	balances	balance	NOUN
ftr-296	87	20	because	because	SCONJ
ftr-296	87	21	of	of	ADP
ftr-296	87	22	the	the	DET
ftr-296	87	23	large	large	ADJ
ftr-296	87	24	amount	amount	NOUN
ftr-296	87	25	of	of	ADP
ftr-296	87	26	investment	investment	NOUN
ftr-296	87	27	income	income	NOUN
ftr-296	87	28	in	in	ADP
ftr-296	87	29	their	their	PRON
ftr-296	87	30	accounts	account	NOUN
ftr-296	87	31	.	.	PUNCT
ftr-296	88	1	the	the	DET
ftr-296	88	2	tax	tax	NOUN
ftr-296	88	3	deferral	deferral	NOUN
ftr-296	88	4	on	on	ADP
ftr-296	88	5	amounts	amount	NOUN
ftr-296	88	6	contributed	contribute	VERB
ftr-296	88	7	to	to	ADP
ftr-296	88	8	a	a	DET
ftr-296	88	9	tax	tax	NOUN
ftr-296	88	10	-	-	PUNCT
ftr-296	88	11	preferenced	preference	VERB
ftr-296	88	12	pension	pension	NOUN
ftr-296	88	13	fund	fund	NOUN
ftr-296	88	14	are	be	AUX
ftr-296	88	15	roughly	roughly	ADV
ftr-296	88	16	equivalent	equivalent	ADJ
ftr-296	88	17	to	to	ADP
ftr-296	88	18	receiving	receive	VERB
ftr-296	88	19	a	a	DET
ftr-296	88	20	zero	zero	NUM
ftr-296	88	21	rate	rate	NOUN
ftr-296	88	22	of	of	ADP
ftr-296	88	23	taxation	taxation	NOUN
ftr-296	88	24	on	on	ADP
ftr-296	88	25	investment	investment	NOUN
ftr-296	88	26	income	income	NOUN
ftr-296	88	27	from	from	ADP
ftr-296	88	28	after	after	ADP
ftr-296	88	29	-	-	PUNCT
ftr-296	88	30	tax	tax	NOUN
ftr-296	88	31	contributions	contribution	NOUN
ftr-296	88	32	during	during	ADP
ftr-296	88	33	the	the	DET
ftr-296	88	34	period	period	NOUN
ftr-296	88	35	that	that	PRON
ftr-296	88	36	funds	fund	NOUN
ftr-296	88	37	are	be	AUX
ftr-296	88	38	retained	retain	VERB
ftr-296	88	39	in	in	ADP
ftr-296	88	40	the	the	DET
ftr-296	88	41	plan	plan	NOUN
ftr-296	88	42	.	.	PUNCT
ftr-296	89	1	15	15	NUM
ftr-296	89	2	vehicles	vehicle	NOUN
ftr-296	89	3	—	—	PUNCT
ftr-296	89	4	which	which	PRON
ftr-296	89	5	are	be	AUX
ftr-296	89	6	401(k	401(k	NOUN
ftr-296	89	7	)	)	PUNCT
ftr-296	89	8	and	and	CCONJ
ftr-296	89	9	ira	ira	PROPN
ftr-296	89	10	accounts	account	NOUN
ftr-296	89	11	in	in	ADP
ftr-296	89	12	which	which	PRON
ftr-296	89	13	a	a	DET
ftr-296	89	14	participant	participant	NOUN
ftr-296	89	15	chooses	choose	VERB
ftr-296	89	16	to	to	PART
ftr-296	89	17	have	have	VERB
ftr-296	89	18	otherwise	otherwise	ADV
ftr-296	89	19	pre	pre	ADJ
ftr-296	89	20	-	-	ADJ
ftr-296	89	21	tax	tax	ADJ
ftr-296	89	22	contributions	contribution	NOUN
ftr-296	89	23	made	make	VERB
ftr-296	89	24	post	post	ADJ
ftr-296	89	25	-	-	NOUN
ftr-296	89	26	tax	tax	NOUN
ftr-296	89	27	in	in	ADP
ftr-296	89	28	exchange	exchange	NOUN
ftr-296	89	29	for	for	ADP
ftr-296	89	30	tax	tax	NOUN
ftr-296	89	31	exemption	exemption	NOUN
ftr-296	89	32	for	for	ADP
ftr-296	89	33	distributions	distribution	NOUN
ftr-296	89	34	—	—	PUNCT
ftr-296	89	35	are	be	AUX
ftr-296	89	36	exempted	exempt	VERB
ftr-296	89	37	from	from	ADP
ftr-296	89	38	most	most	ADJ
ftr-296	89	39	of	of	ADP
ftr-296	89	40	the	the	DET
ftr-296	89	41	minimum	minimum	ADJ
ftr-296	89	42	distribution	distribution	NOUN
ftr-296	89	43	rules	rule	NOUN
ftr-296	89	44	.	.	PUNCT
ftr-296	90	1	i.r.c	i.r.c	NOUN
ftr-296	90	2	.	.	PUNCT
ftr-296	91	1	§	§	PROPN
ftr-296	91	2	408a(c)(5	408a(c)(5	PROPN
ftr-296	91	3	)	)	PUNCT
ftr-296	91	4	.	.	PUNCT
ftr-296	92	1	minimum	minimum	ADJ
ftr-296	92	2	distribution	distribution	NOUN
ftr-296	92	3	rules	rule	NOUN
ftr-296	92	4	,	,	PUNCT
ftr-296	92	5	however	however	ADV
ftr-296	92	6	,	,	PUNCT
ftr-296	92	7	do	do	AUX
ftr-296	92	8	apply	apply	VERB
ftr-296	92	9	to	to	ADP
ftr-296	92	10	the	the	DET
ftr-296	92	11	successors	successor	NOUN
ftr-296	92	12	in	in	ADP
ftr-296	92	13	interest	interest	NOUN
ftr-296	92	14	on	on	ADP
ftr-296	92	15	the	the	DET
ftr-296	92	16	death	death	NOUN
ftr-296	92	17	of	of	ADP
ftr-296	92	18	the	the	DET
ftr-296	92	19	account	account	NOUN
ftr-296	92	20	holder	holder	NOUN
ftr-296	92	21	.	.	PUNCT
ftr-296	93	1	i.r.c	i.r.c	NOUN
ftr-296	93	2	.	.	PUNCT
ftr-296	94	1	§	§	PROPN
ftr-296	94	2	408a(c)(5	408a(c)(5	PROPN
ftr-296	94	3	)	)	PUNCT
ftr-296	94	4	.	.	PUNCT
ftr-296	95	1	12	12	NUM
ftr-296	95	2	.	.	PUNCT
ftr-296	96	1	arthur	arthur	PROPN
ftr-296	96	2	kennickel	kennickel	PROPN
ftr-296	96	3	et	et	PROPN
ftr-296	96	4	.	.	PUNCT
ftr-296	97	1	al	al	PROPN
ftr-296	97	2	.	.	PROPN
ftr-296	97	3	,	,	PUNCT
ftr-296	97	4	changes	change	NOUN
ftr-296	97	5	in	in	ADP
ftr-296	97	6	u.s	u.s	PROPN
ftr-296	97	7	.	.	PROPN
ftr-296	97	8	family	family	NOUN
ftr-296	97	9	finances	finance	NOUN
ftr-296	97	10	from	from	ADP
ftr-296	97	11	2007	2007	NUM
ftr-296	97	12	to	to	ADP
ftr-296	97	13	2010	2010	NUM
ftr-296	97	14	:	:	PUNCT
ftr-296	97	15	evidence	evidence	NOUN
ftr-296	97	16	from	from	ADP
ftr-296	97	17	the	the	DET
ftr-296	97	18	survey	survey	NOUN
ftr-296	97	19	of	of	ADP
ftr-296	97	20	consumer	consumer	NOUN
ftr-296	97	21	finances	finance	NOUN
ftr-296	97	22	,	,	PUNCT
ftr-296	97	23	98	98	NUM
ftr-296	97	24	federal	federal	ADJ
ftr-296	97	25	reserve	reserve	NOUN
ftr-296	97	26	bulletin	bulletin	NOUN
ftr-296	97	27	2	2	NUM
ftr-296	97	28	,	,	PUNCT
ftr-296	97	29	(	(	PUNCT
ftr-296	97	30	2012	2012	NUM
ftr-296	97	31	)	)	PUNCT
ftr-296	97	32	,	,	PUNCT
ftr-296	97	33	http://www.federalreserve.gov/pubs/bulletin/2012/pdf/scf12	http://www.federalreserve.gov/pubs/bulletin/2012/pdf/scf12	PROPN
ftr-296	97	34	.	.	PUNCT
ftr-296	98	1	pdf	pdf	NOUN
ftr-296	98	2	.	.	PUNCT
ftr-296	99	1	13	13	NUM
ftr-296	99	2	.	.	PUNCT
ftr-296	100	1	see	see	VERB
ftr-296	100	2	memo	memo	NOUN
ftr-296	100	3	from	from	ADP
ftr-296	100	4	dr	dr	PROPN
ftr-296	100	5	.	.	PROPN
ftr-296	100	6	teresa	teresa	PROPN
ftr-296	100	7	ghilarducci	ghilarducci	PROPN
ftr-296	100	8	,	,	PUNCT
ftr-296	100	9	irene	irene	PROPN
ftr-296	100	10	and	and	CCONJ
ftr-296	100	11	bernard	bernard	PROPN
ftr-296	100	12	schwartz	schwartz	PROPN
ftr-296	100	13	,	,	PUNCT
ftr-296	100	14	chair	chair	NOUN
ftr-296	100	15	of	of	ADP
ftr-296	100	16	economic	economic	ADJ
ftr-296	100	17	policy	policy	NOUN
ftr-296	100	18	and	and	CCONJ
ftr-296	100	19	analysis	analysis	NOUN
ftr-296	100	20	,	,	PUNCT
ftr-296	100	21	new	new	ADJ
ftr-296	100	22	school	school	NOUN
ftr-296	100	23	for	for	ADP
ftr-296	100	24	social	social	ADJ
ftr-296	100	25	research	research	NOUN
ftr-296	100	26	(	(	PUNCT
ftr-296	100	27	on	on	ADP
ftr-296	100	28	file	file	NOUN
ftr-296	100	29	with	with	ADP
ftr-296	100	30	authors	author	NOUN
ftr-296	100	31	)	)	PUNCT
ftr-296	100	32	.	.	PUNCT
ftr-296	101	1	14	14	NUM
ftr-296	101	2	.	.	PUNCT
ftr-296	102	1	some	some	DET
ftr-296	102	2	estimates	estimate	NOUN
ftr-296	102	3	put	put	VERB
ftr-296	102	4	the	the	DET
ftr-296	102	5	value	value	NOUN
ftr-296	102	6	of	of	ADP
ftr-296	102	7	mr	mr	PROPN
ftr-296	102	8	.	.	PROPN
ftr-296	102	9	romney	romney	PROPN
ftr-296	102	10	’s	’s	PART
ftr-296	102	11	ira	ira	PROPN
ftr-296	102	12	at	at	ADP
ftr-296	102	13	higher	high	ADJ
ftr-296	102	14	amounts	amount	NOUN
ftr-296	102	15	,	,	PUNCT
ftr-296	102	16	with	with	ADP
ftr-296	102	17	the	the	DET
ftr-296	102	18	blog	blog	NOUN
ftr-296	102	19	tpm	tpm	PROPN
ftr-296	102	20	indicating	indicate	VERB
ftr-296	102	21	that	that	SCONJ
ftr-296	102	22	the	the	DET
ftr-296	102	23	ira	ira	PROPN
ftr-296	102	24	holds	hold	VERB
ftr-296	102	25	upwards	upwards	ADV
ftr-296	102	26	of	of	ADP
ftr-296	102	27	$	$	SYM
ftr-296	102	28	100	100	NUM
ftr-296	102	29	million	million	NUM
ftr-296	102	30	.	.	PUNCT
ftr-296	103	1	see	see	VERB
ftr-296	103	2	brian	brian	PROPN
ftr-296	103	3	beutler	beutler	PROPN
ftr-296	103	4	,	,	PUNCT
ftr-296	103	5	tpm	tpm	PROPN
ftr-296	103	6	,	,	PUNCT
ftr-296	103	7	august	august	PROPN
ftr-296	103	8	3	3	NUM
ftr-296	103	9	,	,	PUNCT
ftr-296	103	10	2012	2012	NUM
ftr-296	103	11	,	,	PUNCT
ftr-296	103	12	http://tpmdc.talkingpointsmemo.com/2012/09/demlawmakers-make-example-of-romney-enormous-ira.php	http://tpmdc.talkingpointsmemo.com/2012/09/demlawmakers-make-example-of-romney-enormous-ira.php	PROPN
ftr-296	103	13	.	.	PUNCT
ftr-296	104	1	this	this	DET
ftr-296	104	2	may	may	AUX
ftr-296	104	3	,	,	PUNCT
ftr-296	104	4	however	however	ADV
ftr-296	104	5	,	,	PUNCT
ftr-296	104	6	be	be	AUX
ftr-296	104	7	based	base	VERB
ftr-296	104	8	on	on	ADP
ftr-296	104	9	articles	article	NOUN
ftr-296	104	10	such	such	ADJ
ftr-296	104	11	as	as	ADP
ftr-296	104	12	the	the	DET
ftr-296	104	13	following	following	NOUN
ftr-296	104	14	:	:	PUNCT
ftr-296	104	15	see	see	VERB
ftr-296	104	16	william	william	PROPN
ftr-296	104	17	d.	d.	PROPN
ftr-296	104	18	cohan	cohan	PROPN
ftr-296	104	19	,	,	PUNCT
ftr-296	104	20	the	the	DET
ftr-296	104	21	secret	secret	NOUN
ftr-296	104	22	behind	behind	ADP
ftr-296	104	23	romney	romney	PROPN
ftr-296	104	24	’s	’s	PART
ftr-296	104	25	magical	magical	ADJ
ftr-296	104	26	ira	ira	PROPN
ftr-296	104	27	,	,	PUNCT
ftr-296	104	28	bloomberg	bloomberg	PROPN
ftr-296	104	29	,	,	PUNCT
ftr-296	104	30	july	july	PROPN
ftr-296	104	31	15	15	NUM
ftr-296	104	32	,	,	PUNCT
ftr-296	104	33	2012	2012	NUM
ftr-296	104	34	,	,	PUNCT
ftr-296	104	35	http://bloom.bg/m13pn1	http://bloom.bg/m13pn1	NOUN
ftr-296	104	36	;	;	PUNCT
ftr-296	104	37	see	see	VERB
ftr-296	104	38	also	also	ADV
ftr-296	104	39	tom	tom	PROPN
ftr-296	104	40	hamburger	hamburger	PROPN
ftr-296	104	41	,	,	PUNCT
ftr-296	104	42	mitt	mitt	PROPN
ftr-296	104	43	romney	romney	PROPN
ftr-296	104	44	exited	exit	VERB
ftr-296	104	45	bain	bain	PROPN
ftr-296	104	46	capital	capital	PROPN
ftr-296	104	47	with	with	ADP
ftr-296	104	48	rare	rare	ADJ
ftr-296	104	49	tax	tax	NOUN
ftr-296	104	50	benefits	benefit	NOUN
ftr-296	104	51	in	in	ADP
ftr-296	104	52	retirement	retirement	NOUN
ftr-296	104	53	,	,	PUNCT
ftr-296	104	54	wash	wash	NOUN
ftr-296	104	55	.	.	PUNCT
ftr-296	105	1	post	post	NOUN
ftr-296	105	2	,	,	PUNCT
ftr-296	105	3	sept	sept	PROPN
ftr-296	105	4	.	.	PROPN
ftr-296	105	5	2	2	NUM
ftr-296	105	6	,	,	PUNCT
ftr-296	105	7	2012	2012	NUM
ftr-296	105	8	(	(	PUNCT
ftr-296	105	9	stating	state	VERB
ftr-296	105	10	that	that	SCONJ
ftr-296	105	11	an	an	DET
ftr-296	105	12	estimated	estimate	VERB
ftr-296	105	13	value	value	NOUN
ftr-296	105	14	of	of	ADP
ftr-296	105	15	mr	mr	PROPN
ftr-296	105	16	.	.	PROPN
ftr-296	105	17	romney	romney	PROPN
ftr-296	105	18	’s	’s	PART
ftr-296	105	19	individual	individual	ADJ
ftr-296	105	20	retirement	retirement	NOUN
ftr-296	105	21	account	account	NOUN
ftr-296	105	22	is	be	AUX
ftr-296	105	23	$	$	SYM
ftr-296	105	24	87	87	NUM
ftr-296	105	25	million	million	NUM
ftr-296	105	26	)	)	PUNCT
ftr-296	105	27	,	,	PUNCT
ftr-296	105	28	http://www.washington	http://www.washington	PROPN
ftr-296	105	29	post.com/politics/mitt-romney-exited-bain-capital-with-rare-tax-benefits-in-retirement/	post.com/politics/mitt-romney-exited-bain-capital-with-rare-tax-benefits-in-retirement/	PROPN
ftr-296	105	30	2012/09/02/1bddc8de	2012/09/02/1bddc8de	PROPN
ftr-296	105	31	-	-	PUNCT
ftr-296	105	32	ec85	ec85	PROPN
ftr-296	105	33	-	-	PUNCT
ftr-296	105	34	11e1	11e1	NUM
ftr-296	105	35	-	-	NUM
ftr-296	105	36	a80b-9f898562d010_story.html	a80b-9f898562d010_story.html	ADJ
ftr-296	105	37	.	.	PUNCT
ftr-296	106	1	15	15	X
ftr-296	106	2	.	.	X
ftr-296	107	1	see	see	VERB
ftr-296	107	2	,	,	PUNCT
ftr-296	107	3	e.g.	e.g.	ADV
ftr-296	107	4	,	,	PUNCT
ftr-296	107	5	daniel	daniel	PROPN
ftr-296	107	6	i.	i.	PROPN
ftr-296	107	7	halperin	halperin	PROPN
ftr-296	107	8	,	,	PUNCT
ftr-296	107	9	interest	interest	NOUN
ftr-296	107	10	in	in	ADP
ftr-296	107	11	disguise	disguise	NOUN
ftr-296	107	12	:	:	PUNCT
ftr-296	107	13	taxing	tax	VERB
ftr-296	107	14	the	the	DET
ftr-296	107	15	“	"	PUNCT
ftr-296	107	16	time	time	NOUN
ftr-296	107	17	value	value	NOUN
ftr-296	107	18	of	of	ADP
ftr-296	107	19	money	money	NOUN
ftr-296	107	20	,	,	PUNCT
ftr-296	107	21	”	"	PUNCT
ftr-296	107	22	95	95	NUM
ftr-296	107	23	yale	yale	PROPN
ftr-296	107	24	l.j	l.j	PROPN
ftr-296	107	25	.	.	PROPN
ftr-296	107	26	506	506	NUM
ftr-296	107	27	(	(	PUNCT
ftr-296	107	28	1986	1986	NUM
ftr-296	107	29	)	)	PUNCT
ftr-296	107	30	;	;	PUNCT
ftr-296	108	1	peter	peter	PROPN
ftr-296	108	2	brady	brady	PROPN
ftr-296	108	3	,	,	PUNCT
ftr-296	108	4	the	the	DET
ftr-296	108	5	tax	tax	NOUN
ftr-296	108	6	benefits	benefit	NOUN
ftr-296	108	7	and	and	CCONJ
ftr-296	108	8	94	94	NUM
ftr-296	108	9	florida	florida	PROPN
ftr-296	108	10	tax	tax	NOUN
ftr-296	108	11	review	review	NOUN
ftr-296	108	12	[	[	X
ftr-296	108	13	vol	vol	NOUN
ftr-296	108	14	.	.	PUNCT
ftr-296	108	15	15:2	15:2	NUM
ftr-296	108	16	if	if	SCONJ
ftr-296	108	17	mr	mr	PROPN
ftr-296	108	18	.	.	PROPN
ftr-296	108	19	romney	romney	PROPN
ftr-296	108	20	were	be	AUX
ftr-296	108	21	to	to	PART
ftr-296	108	22	follow	follow	VERB
ftr-296	108	23	the	the	DET
ftr-296	108	24	rule	rule	NOUN
ftr-296	108	25	of	of	ADP
ftr-296	108	26	thumb	thumb	NOUN
ftr-296	108	27	of	of	ADP
ftr-296	108	28	withdrawing	withdraw	VERB
ftr-296	108	29	4	4	NUM
ftr-296	108	30	percent	percent	NOUN
ftr-296	108	31	of	of	ADP
ftr-296	108	32	his	his	PRON
ftr-296	108	33	account	account	NOUN
ftr-296	108	34	balance	balance	NOUN
ftr-296	108	35	every	every	DET
ftr-296	108	36	year	year	NOUN
ftr-296	108	37	after	after	SCONJ
ftr-296	108	38	he	he	PRON
ftr-296	108	39	retires	retire	VERB
ftr-296	108	40	,	,	PUNCT
ftr-296	108	41	that	that	PRON
ftr-296	108	42	would	would	AUX
ftr-296	108	43	provide	provide	VERB
ftr-296	108	44	a	a	DET
ftr-296	108	45	tax	tax	NOUN
ftr-296	108	46	-	-	PUNCT
ftr-296	108	47	preferenced	preferenced	ADJ
ftr-296	108	48	annual	annual	ADJ
ftr-296	108	49	benefit	benefit	NOUN
ftr-296	108	50	of	of	ADP
ftr-296	108	51	approximately	approximately	ADV
ftr-296	108	52	$	$	SYM
ftr-296	108	53	3.5	3.5	NUM
ftr-296	108	54	million	million	NUM
ftr-296	108	55	,	,	PUNCT
ftr-296	108	56	which	which	PRON
ftr-296	108	57	exceeds	exceed	VERB
ftr-296	108	58	the	the	DET
ftr-296	108	59	median	median	ADJ
ftr-296	108	60	lifetime	lifetime	NOUN
ftr-296	108	61	earnings	earning	NOUN
ftr-296	108	62	of	of	ADP
ftr-296	108	63	the	the	DET
ftr-296	108	64	average	average	ADJ
ftr-296	108	65	american	american	ADJ
ftr-296	108	66	worker	worker	NOUN
ftr-296	108	67	.	.	PUNCT
ftr-296	109	1	16	16	NUM
ftr-296	109	2	as	as	SCONJ
ftr-296	109	3	noted	note	VERB
ftr-296	109	4	,	,	PUNCT
ftr-296	109	5	section	section	NOUN
ftr-296	109	6	415	415	NUM
ftr-296	109	7	of	of	ADP
ftr-296	109	8	the	the	DET
ftr-296	109	9	code	code	NOUN
ftr-296	109	10	was	be	AUX
ftr-296	109	11	adopted	adopt	VERB
ftr-296	109	12	to	to	PART
ftr-296	109	13	limit	limit	VERB
ftr-296	109	14	taxpreferenced	taxpreferenced	ADJ
ftr-296	109	15	retirement	retirement	NOUN
ftr-296	109	16	savings	saving	NOUN
ftr-296	109	17	to	to	ADP
ftr-296	109	18	an	an	DET
ftr-296	109	19	amount	amount	NOUN
ftr-296	109	20	that	that	PRON
ftr-296	109	21	will	will	AUX
ftr-296	109	22	provide	provide	VERB
ftr-296	109	23	a	a	DET
ftr-296	109	24	reasonable	reasonable	ADJ
ftr-296	109	25	but	but	CCONJ
ftr-296	109	26	not	not	PART
ftr-296	109	27	excessive	excessive	ADJ
ftr-296	109	28	retirement	retirement	NOUN
ftr-296	109	29	income	income	NOUN
ftr-296	109	30	(	(	PUNCT
ftr-296	109	31	and	and	CCONJ
ftr-296	109	32	presumably	presumably	ADV
ftr-296	109	33	to	to	PART
ftr-296	109	34	prevent	prevent	VERB
ftr-296	109	35	extreme	extreme	ADJ
ftr-296	109	36	disparities	disparity	NOUN
ftr-296	109	37	in	in	ADP
ftr-296	109	38	the	the	DET
ftr-296	109	39	amount	amount	NOUN
ftr-296	109	40	of	of	ADP
ftr-296	109	41	tax	tax	NOUN
ftr-296	109	42	-	-	PUNCT
ftr-296	109	43	preferenced	preference	VERB
ftr-296	109	44	retirement	retirement	NOUN
ftr-296	109	45	savings	saving	NOUN
ftr-296	109	46	)	)	PUNCT
ftr-296	109	47	.	.	PUNCT
ftr-296	110	1	17	17	NUM
ftr-296	110	2	yet	yet	CCONJ
ftr-296	110	3	the	the	DET
ftr-296	110	4	existence	existence	NOUN
ftr-296	110	5	of	of	ADP
ftr-296	110	6	mr	mr	PROPN
ftr-296	110	7	.	.	PROPN
ftr-296	110	8	romney	romney	PROPN
ftr-296	110	9	’s	’s	PART
ftr-296	110	10	ira	ira	PROPN
ftr-296	110	11	indicates	indicate	VERB
ftr-296	110	12	that	that	SCONJ
ftr-296	110	13	at	at	ADP
ftr-296	110	14	least	least	ADJ
ftr-296	110	15	some	some	PRON
ftr-296	110	16	wealthy	wealthy	ADJ
ftr-296	110	17	individuals	individual	NOUN
ftr-296	110	18	are	be	AUX
ftr-296	110	19	able	able	ADJ
ftr-296	110	20	to	to	PART
ftr-296	110	21	accumulate	accumulate	VERB
ftr-296	110	22	vast	vast	ADJ
ftr-296	110	23	wealth	wealth	NOUN
ftr-296	110	24	in	in	ADP
ftr-296	110	25	their	their	PRON
ftr-296	110	26	tax	tax	NOUN
ftr-296	110	27	-	-	PUNCT
ftr-296	110	28	preferred	prefer	VERB
ftr-296	110	29	retirement	retirement	NOUN
ftr-296	110	30	plans	plan	NOUN
ftr-296	110	31	.	.	PUNCT
ftr-296	111	1	18	18	NUM
ftr-296	111	2	the	the	DET
ftr-296	111	3	accumulation	accumulation	NOUN
ftr-296	111	4	of	of	ADP
ftr-296	111	5	vast	vast	ADJ
ftr-296	111	6	wealth	wealth	NOUN
ftr-296	111	7	in	in	ADP
ftr-296	111	8	iras	iras	PROPN
ftr-296	111	9	is	be	AUX
ftr-296	111	10	not	not	PART
ftr-296	111	11	permitted	permit	VERB
ftr-296	111	12	revenue	revenue	NOUN
ftr-296	111	13	costs	cost	NOUN
ftr-296	111	14	of	of	ADP
ftr-296	111	15	tax	tax	NOUN
ftr-296	111	16	deferral	deferral	NOUN
ftr-296	111	17	,	,	PUNCT
ftr-296	111	18	investment	investment	NOUN
ftr-296	111	19	company	company	NOUN
ftr-296	111	20	institute	institute	NOUN
ftr-296	111	21	(	(	PUNCT
ftr-296	111	22	2012	2012	NUM
ftr-296	111	23	)	)	PUNCT
ftr-296	111	24	,	,	PUNCT
ftr-296	111	25	http://www.ici.org/pdf/ppr_12_tax_benefits.pdf	http://www.ici.org/pdf/ppr_12_tax_benefits.pdf	NOUN
ftr-296	111	26	.	.	NOUN
ftr-296	111	27	16	16	NUM
ftr-296	111	28	.	.	PUNCT
ftr-296	112	1	the	the	DET
ftr-296	112	2	4	4	NUM
ftr-296	112	3	percent	percent	NOUN
ftr-296	112	4	rule	rule	NOUN
ftr-296	112	5	is	be	AUX
ftr-296	112	6	a	a	DET
ftr-296	112	7	rule	rule	NOUN
ftr-296	112	8	of	of	ADP
ftr-296	112	9	thumb	thumb	NOUN
ftr-296	112	10	designed	design	VERB
ftr-296	112	11	to	to	PART
ftr-296	112	12	ensure	ensure	VERB
ftr-296	112	13	that	that	SCONJ
ftr-296	112	14	individuals	individual	NOUN
ftr-296	112	15	will	will	AUX
ftr-296	112	16	have	have	VERB
ftr-296	112	17	a	a	DET
ftr-296	112	18	small	small	ADJ
ftr-296	112	19	risk	risk	NOUN
ftr-296	112	20	of	of	ADP
ftr-296	112	21	running	run	VERB
ftr-296	112	22	out	out	ADP
ftr-296	112	23	of	of	ADP
ftr-296	112	24	money	money	NOUN
ftr-296	112	25	in	in	ADP
ftr-296	112	26	old	old	ADJ
ftr-296	112	27	age	age	NOUN
ftr-296	112	28	.	.	PUNCT
ftr-296	113	1	the	the	DET
ftr-296	113	2	rule	rule	NOUN
ftr-296	113	3	,	,	PUNCT
ftr-296	113	4	which	which	PRON
ftr-296	113	5	was	be	AUX
ftr-296	113	6	popularized	popularize	VERB
ftr-296	113	7	and	and	CCONJ
ftr-296	113	8	named	name	VERB
ftr-296	113	9	by	by	ADP
ftr-296	113	10	bill	bill	PROPN
ftr-296	113	11	bengen	bengen	PROPN
ftr-296	113	12	,	,	PUNCT
ftr-296	113	13	a	a	DET
ftr-296	113	14	financial	financial	ADJ
ftr-296	113	15	planner	planner	NOUN
ftr-296	113	16	,	,	PUNCT
ftr-296	113	17	was	be	AUX
ftr-296	113	18	based	base	VERB
ftr-296	113	19	on	on	ADP
ftr-296	113	20	monte	monte	PROPN
ftr-296	113	21	carlo	carlo	PROPN
ftr-296	113	22	simulations	simulation	NOUN
ftr-296	113	23	showing	show	VERB
ftr-296	113	24	that	that	SCONJ
ftr-296	113	25	a	a	DET
ftr-296	113	26	65	65	NUM
ftr-296	113	27	-	-	PUNCT
ftr-296	113	28	year	year	NOUN
ftr-296	113	29	old	old	ADJ
ftr-296	113	30	could	could	AUX
ftr-296	113	31	withdraw	withdraw	VERB
ftr-296	113	32	annually	annually	ADV
ftr-296	113	33	4	4	NUM
ftr-296	113	34	percent	percent	NOUN
ftr-296	113	35	of	of	ADP
ftr-296	113	36	an	an	DET
ftr-296	113	37	investment	investment	NOUN
ftr-296	113	38	portfolio	portfolio	NOUN
ftr-296	113	39	(	(	PUNCT
ftr-296	113	40	half	half	NOUN
ftr-296	113	41	equity	equity	NOUN
ftr-296	113	42	,	,	PUNCT
ftr-296	113	43	half	half	DET
ftr-296	113	44	fixed	fix	VERB
ftr-296	113	45	income	income	NOUN
ftr-296	113	46	)	)	PUNCT
ftr-296	113	47	,	,	PUNCT
ftr-296	113	48	annually	annually	ADV
ftr-296	113	49	increase	increase	VERB
ftr-296	113	50	the	the	DET
ftr-296	113	51	withdrawal	withdrawal	NOUN
ftr-296	113	52	amount	amount	NOUN
ftr-296	113	53	by	by	ADP
ftr-296	113	54	the	the	DET
ftr-296	113	55	rate	rate	NOUN
ftr-296	113	56	of	of	ADP
ftr-296	113	57	inflation	inflation	NOUN
ftr-296	113	58	,	,	PUNCT
ftr-296	113	59	and	and	CCONJ
ftr-296	113	60	have	have	VERB
ftr-296	113	61	a	a	DET
ftr-296	113	62	93	93	NUM
ftr-296	113	63	percent	percent	NOUN
ftr-296	113	64	chance	chance	NOUN
ftr-296	113	65	of	of	ADP
ftr-296	113	66	dying	die	VERB
ftr-296	113	67	before	before	ADP
ftr-296	113	68	exhausting	exhaust	VERB
ftr-296	113	69	his	his	PRON
ftr-296	113	70	resources	resource	NOUN
ftr-296	113	71	.	.	PUNCT
ftr-296	114	1	see	see	VERB
ftr-296	114	2	shefali	shefali	PROPN
ftr-296	114	3	anand	anand	PROPN
ftr-296	114	4	,	,	PUNCT
ftr-296	114	5	testing	test	VERB
ftr-296	114	6	the	the	DET
ftr-296	114	7	4%-per	4%-per	NUM
ftr-296	114	8	-	-	PUNCT
ftr-296	114	9	year	year	NOUN
ftr-296	114	10	retirement	retirement	NOUN
ftr-296	114	11	rule	rule	NOUN
ftr-296	114	12	,	,	PUNCT
ftr-296	114	13	wall	wall	PROPN
ftr-296	114	14	st	st	PROPN
ftr-296	114	15	.	.	PROPN
ftr-296	114	16	j.	j.	PROPN
ftr-296	114	17	,	,	PUNCT
ftr-296	114	18	march	march	PROPN
ftr-296	114	19	5	5	NUM
ftr-296	114	20	,	,	PUNCT
ftr-296	114	21	2012	2012	NUM
ftr-296	114	22	,	,	PUNCT
ftr-296	114	23	http://online.wsj.com/article/	http://online.wsj.com/article/	NOUN
ftr-296	114	24	sb10001424052970203960804577241143142670660.html?mod=wsj_personalfin	sb10001424052970203960804577241143142670660.html?mod=wsj_personalfin	PROPN
ftr-296	114	25	ance_investing	ance_investing	NOUN
ftr-296	114	26	.	.	PUNCT
ftr-296	115	1	note	note	VERB
ftr-296	115	2	that	that	SCONJ
ftr-296	115	3	in	in	ADP
ftr-296	115	4	many	many	ADJ
ftr-296	115	5	scenarios	scenario	NOUN
ftr-296	115	6	,	,	PUNCT
ftr-296	115	7	this	this	DET
ftr-296	115	8	investment	investment	NOUN
ftr-296	115	9	strategy	strategy	NOUN
ftr-296	115	10	will	will	AUX
ftr-296	115	11	leave	leave	VERB
ftr-296	115	12	a	a	DET
ftr-296	115	13	legacy	legacy	NOUN
ftr-296	115	14	for	for	ADP
ftr-296	115	15	heirs	heir	NOUN
ftr-296	115	16	,	,	PUNCT
ftr-296	115	17	something	something	PRON
ftr-296	115	18	that	that	PRON
ftr-296	115	19	is	be	AUX
ftr-296	115	20	not	not	PART
ftr-296	115	21	the	the	DET
ftr-296	115	22	case	case	NOUN
ftr-296	115	23	in	in	ADP
ftr-296	115	24	a	a	DET
ftr-296	115	25	defined	define	VERB
ftr-296	115	26	benefit	benefit	NOUN
ftr-296	115	27	plan	plan	NOUN
ftr-296	115	28	if	if	SCONJ
ftr-296	115	29	the	the	DET
ftr-296	115	30	benefit	benefit	NOUN
ftr-296	115	31	is	be	AUX
ftr-296	115	32	taken	take	VERB
ftr-296	115	33	in	in	ADP
ftr-296	115	34	its	its	PRON
ftr-296	115	35	ordinary	ordinary	ADJ
ftr-296	115	36	annuity	annuity	NOUN
ftr-296	115	37	form	form	NOUN
ftr-296	115	38	.	.	PUNCT
ftr-296	116	1	we	we	PRON
ftr-296	116	2	also	also	ADV
ftr-296	116	3	modeled	model	VERB
ftr-296	116	4	a	a	DET
ftr-296	116	5	withdrawal	withdrawal	NOUN
ftr-296	116	6	rate	rate	NOUN
ftr-296	116	7	of	of	ADP
ftr-296	116	8	4	4	NUM
ftr-296	116	9	percent	percent	NOUN
ftr-296	116	10	annually	annually	ADV
ftr-296	116	11	,	,	PUNCT
ftr-296	116	12	without	without	ADP
ftr-296	116	13	inflation	inflation	NOUN
ftr-296	116	14	adjustment	adjustment	NOUN
ftr-296	116	15	,	,	PUNCT
ftr-296	116	16	for	for	ADP
ftr-296	116	17	a	a	DET
ftr-296	116	18	$	$	SYM
ftr-296	116	19	5,000,000	5,000,000	NUM
ftr-296	116	20	portfolio	portfolio	NOUN
ftr-296	116	21	invested	invest	VERB
ftr-296	116	22	exclusively	exclusively	ADV
ftr-296	116	23	in	in	ADP
ftr-296	116	24	safe	safe	ADJ
ftr-296	116	25	fixed	fix	VERB
ftr-296	116	26	income	income	NOUN
ftr-296	116	27	securities	security	NOUN
ftr-296	116	28	paying	pay	VERB
ftr-296	116	29	a	a	DET
ftr-296	116	30	2	2	NUM
ftr-296	116	31	percent	percent	NOUN
ftr-296	116	32	interest	interest	NOUN
ftr-296	116	33	rate	rate	NOUN
ftr-296	116	34	.	.	PUNCT
ftr-296	117	1	in	in	ADP
ftr-296	117	2	such	such	DET
ftr-296	117	3	a	a	DET
ftr-296	117	4	case	case	NOUN
ftr-296	117	5	,	,	PUNCT
ftr-296	117	6	the	the	DET
ftr-296	117	7	investor	investor	NOUN
ftr-296	117	8	could	could	AUX
ftr-296	117	9	make	make	VERB
ftr-296	117	10	$	$	SYM
ftr-296	117	11	200,000	200,000	NUM
ftr-296	117	12	withdrawals	withdrawal	NOUN
ftr-296	117	13	for	for	ADP
ftr-296	117	14	35	35	NUM
ftr-296	117	15	years	year	NOUN
ftr-296	117	16	before	before	ADP
ftr-296	117	17	fully	fully	ADV
ftr-296	117	18	drawing	draw	VERB
ftr-296	117	19	down	down	ADP
ftr-296	117	20	his	his	PRON
ftr-296	117	21	assets	asset	NOUN
ftr-296	117	22	.	.	PUNCT
ftr-296	118	1	we	we	PRON
ftr-296	118	2	also	also	ADV
ftr-296	118	3	employed	employ	VERB
ftr-296	118	4	various	various	ADJ
ftr-296	118	5	on	on	ADP
ftr-296	118	6	-	-	PUNCT
ftr-296	118	7	line	line	NOUN
ftr-296	118	8	annuity	annuity	NOUN
ftr-296	118	9	calculators	calculator	NOUN
ftr-296	118	10	that	that	PRON
ftr-296	118	11	indicated	indicate	VERB
ftr-296	118	12	$	$	SYM
ftr-296	118	13	5,000,000	5,000,000	NUM
ftr-296	118	14	would	would	AUX
ftr-296	118	15	purchase	purchase	VERB
ftr-296	118	16	an	an	DET
ftr-296	118	17	annual	annual	ADJ
ftr-296	118	18	annuity	annuity	NOUN
ftr-296	118	19	somewhat	somewhat	ADV
ftr-296	118	20	in	in	ADP
ftr-296	118	21	excess	excess	NOUN
ftr-296	118	22	of	of	ADP
ftr-296	118	23	$	$	SYM
ftr-296	118	24	300,000	300,000	NUM
ftr-296	118	25	.	.	PUNCT
ftr-296	119	1	see	see	VERB
ftr-296	119	2	,	,	PUNCT
ftr-296	119	3	e.g.	e.g.	ADV
ftr-296	119	4	,	,	PUNCT
ftr-296	119	5	https://www.tsp.gov/planningtools/annuities/annuitycalc_results.shtml	https://www.tsp.gov/planningtools/annuities/annuitycalc_results.shtml	PROPN
ftr-296	119	6	;	;	PUNCT
ftr-296	119	7	http://www	http://www	PROPN
ftr-296	119	8	.	.	PROPN
ftr-296	119	9	immediateannuities.com/	immediateannuities.com/	PROPN
ftr-296	119	10	information	information	PROPN
ftr-296	119	11	/	/	SYM
ftr-296	119	12	rates.html?rates=32312dbbe21b97e766f2d2f8af3f48ed	rates.html?rates=32312dbbe21b97e766f2d2f8af3f48ed	PROPN
ftr-296	119	13	.	.	NOUN
ftr-296	119	14	17	17	NUM
ftr-296	119	15	.	.	PUNCT
ftr-296	120	1	see	see	VERB
ftr-296	120	2	supra	supra	PROPN
ftr-296	120	3	,	,	PUNCT
ftr-296	120	4	notes	note	VERB
ftr-296	120	5	2	2	NUM
ftr-296	120	6	and	and	CCONJ
ftr-296	120	7	3	3	NUM
ftr-296	120	8	.	.	NOUN
ftr-296	120	9	18	18	NUM
ftr-296	120	10	.	.	PUNCT
ftr-296	121	1	one	one	NUM
ftr-296	121	2	influential	influential	ADJ
ftr-296	121	3	actuary	actuary	NOUN
ftr-296	121	4	with	with	ADP
ftr-296	121	5	whom	whom	PRON
ftr-296	121	6	we	we	PRON
ftr-296	121	7	spoke	speak	VERB
ftr-296	121	8	,	,	PUNCT
ftr-296	121	9	a	a	DET
ftr-296	121	10	retired	retire	VERB
ftr-296	121	11	director	director	NOUN
ftr-296	121	12	of	of	ADP
ftr-296	121	13	research	research	NOUN
ftr-296	121	14	for	for	ADP
ftr-296	121	15	a	a	DET
ftr-296	121	16	major	major	ADJ
ftr-296	121	17	national	national	ADJ
ftr-296	121	18	consulting	consulting	NOUN
ftr-296	121	19	firm	firm	NOUN
ftr-296	121	20	,	,	PUNCT
ftr-296	121	21	estimated	estimate	VERB
ftr-296	121	22	that	that	SCONJ
ftr-296	121	23	there	there	PRON
ftr-296	121	24	might	might	AUX
ftr-296	121	25	only	only	ADV
ftr-296	121	26	be	be	AUX
ftr-296	121	27	approximately	approximately	ADV
ftr-296	121	28	100	100	NUM
ftr-296	121	29	people	people	NOUN
ftr-296	121	30	with	with	ADP
ftr-296	121	31	iras	ira	NOUN
ftr-296	121	32	as	as	ADV
ftr-296	121	33	large	large	ADJ
ftr-296	121	34	as	as	SCONJ
ftr-296	121	35	mr	mr	PROPN
ftr-296	121	36	.	.	PROPN
ftr-296	121	37	romney	romney	PROPN
ftr-296	121	38	’s	’s	PART
ftr-296	121	39	(	(	PUNCT
ftr-296	121	40	interview	interview	NOUN
ftr-296	121	41	on	on	ADP
ftr-296	121	42	file	file	NOUN
ftr-296	121	43	with	with	ADP
ftr-296	121	44	authors	author	NOUN
ftr-296	121	45	)	)	PUNCT
ftr-296	121	46	.	.	PUNCT
ftr-296	122	1	we	we	PRON
ftr-296	122	2	also	also	ADV
ftr-296	122	3	contacted	contact	VERB
ftr-296	122	4	jack	jack	PROPN
ftr-296	122	5	vanderhei	vanderhei	PROPN
ftr-296	122	6	,	,	PUNCT
ftr-296	122	7	the	the	DET
ftr-296	122	8	director	director	NOUN
ftr-296	122	9	of	of	ADP
ftr-296	122	10	research	research	NOUN
ftr-296	122	11	at	at	ADP
ftr-296	122	12	the	the	DET
ftr-296	122	13	employee	employee	NOUN
ftr-296	122	14	benefits	benefits	PROPN
ftr-296	122	15	institute	institute	PROPN
ftr-296	122	16	(	(	PUNCT
ftr-296	122	17	“	"	PUNCT
ftr-296	122	18	ebi	ebi	PROPN
ftr-296	122	19	”	"	PUNCT
ftr-296	122	20	)	)	PUNCT
ftr-296	122	21	,	,	PUNCT
ftr-296	122	22	who	who	PRON
ftr-296	122	23	indicated	indicate	VERB
ftr-296	122	24	that	that	SCONJ
ftr-296	122	25	there	there	PRON
ftr-296	122	26	is	be	VERB
ftr-296	122	27	no	no	DET
ftr-296	122	28	such	such	ADJ
ftr-296	122	29	data	datum	NOUN
ftr-296	122	30	now	now	ADV
ftr-296	122	31	,	,	PUNCT
ftr-296	122	32	but	but	CCONJ
ftr-296	122	33	that	that	SCONJ
ftr-296	122	34	ebi	ebi	NOUN
ftr-296	122	35	is	be	AUX
ftr-296	122	36	currently	currently	ADV
ftr-296	122	37	in	in	ADP
ftr-296	122	38	the	the	DET
ftr-296	122	39	process	process	NOUN
ftr-296	122	40	of	of	ADP
ftr-296	122	41	creating	create	VERB
ftr-296	122	42	a	a	DET
ftr-296	122	43	data	data	NOUN
ftr-296	122	44	set	set	VERB
ftr-296	122	45	that	that	PRON
ftr-296	122	46	can	can	AUX
ftr-296	122	47	provide	provide	VERB
ftr-296	122	48	at	at	ADP
ftr-296	122	49	least	least	ADJ
ftr-296	122	50	some	some	PRON
ftr-296	122	51	relevant	relevant	ADJ
ftr-296	122	52	data	datum	NOUN
ftr-296	122	53	(	(	PUNCT
ftr-296	122	54	interview	interview	NOUN
ftr-296	122	55	on	on	ADP
ftr-296	122	56	file	file	NOUN
ftr-296	122	57	with	with	ADP
ftr-296	122	58	authors	author	NOUN
ftr-296	122	59	)	)	PUNCT
ftr-296	122	60	.	.	PUNCT
ftr-296	123	1	the	the	DET
ftr-296	123	2	actuary	actuary	NOUN
ftr-296	123	3	we	we	PRON
ftr-296	123	4	spoke	speak	VERB
ftr-296	123	5	with	with	ADP
ftr-296	123	6	also	also	ADV
ftr-296	123	7	observed	observe	VERB
ftr-296	123	8	that	that	SCONJ
ftr-296	123	9	there	there	PRON
ftr-296	123	10	are	be	VERB
ftr-296	123	11	no	no	DET
ftr-296	123	12	special	special	ADJ
ftr-296	123	13	reporting	reporting	NOUN
ftr-296	123	14	requirements	requirement	NOUN
ftr-296	123	15	for	for	ADP
ftr-296	123	16	super	super	ADJ
ftr-296	123	17	-	-	ADJ
ftr-296	123	18	sized	sized	ADJ
ftr-296	123	19	iras	ira	NOUN
ftr-296	123	20	.	.	PUNCT
ftr-296	124	1	in	in	ADP
ftr-296	124	2	contrast	contrast	NOUN
ftr-296	124	3	,	,	PUNCT
ftr-296	124	4	there	there	PRON
ftr-296	124	5	is	be	VERB
ftr-296	124	6	some	some	DET
ftr-296	124	7	relevant	relevant	ADJ
ftr-296	124	8	data	datum	NOUN
ftr-296	124	9	for	for	ADP
ftr-296	124	10	qualified	qualified	ADJ
ftr-296	124	11	defined	define	VERB
ftr-296	124	12	contribution	contribution	NOUN
ftr-296	124	13	plans	plan	NOUN
ftr-296	124	14	,	,	PUNCT
ftr-296	124	15	2014	2014	NUM
ftr-296	124	16	]	]	PUNCT
ftr-296	124	17	equity	equity	NOUN
ftr-296	124	18	in	in	ADP
ftr-296	124	19	the	the	DET
ftr-296	124	20	distribution	distribution	NOUN
ftr-296	124	21	of	of	ADP
ftr-296	124	22	tax	tax	NOUN
ftr-296	124	23	preferences	preference	NOUN
ftr-296	124	24	for	for	ADP
ftr-296	124	25	pensions	pension	NOUN
ftr-296	124	26	95	95	NUM
ftr-296	124	27	in	in	ADP
ftr-296	124	28	the	the	DET
ftr-296	124	29	united	united	ADJ
ftr-296	124	30	kingdom	kingdom	NOUN
ftr-296	124	31	.	.	PUNCT
ftr-296	125	1	in	in	ADP
ftr-296	125	2	the	the	DET
ftr-296	125	3	united	united	ADJ
ftr-296	125	4	kingdom	kingdom	PROPN
ftr-296	125	5	,	,	PUNCT
ftr-296	125	6	the	the	DET
ftr-296	125	7	lifetime	lifetime	NOUN
ftr-296	125	8	allowance	allowance	NOUN
ftr-296	125	9	sets	set	VERB
ftr-296	125	10	the	the	DET
ftr-296	125	11	maximum	maximum	ADJ
ftr-296	125	12	pension	pension	NOUN
ftr-296	125	13	benefits	benefit	NOUN
ftr-296	125	14	a	a	DET
ftr-296	125	15	person	person	NOUN
ftr-296	125	16	can	can	AUX
ftr-296	125	17	receive	receive	VERB
ftr-296	125	18	over	over	ADP
ftr-296	125	19	their	their	PRON
ftr-296	125	20	lifetime	lifetime	NOUN
ftr-296	125	21	from	from	ADP
ftr-296	125	22	pensions	pension	NOUN
ftr-296	125	23	that	that	PRON
ftr-296	125	24	receive	receive	VERB
ftr-296	125	25	preferential	preferential	ADJ
ftr-296	125	26	tax	tax	NOUN
ftr-296	125	27	treatment	treatment	NOUN
ftr-296	125	28	.	.	PUNCT
ftr-296	126	1	that	that	DET
ftr-296	126	2	limit	limit	NOUN
ftr-296	126	3	for	for	ADP
ftr-296	126	4	2012	2012	NUM
ftr-296	126	5	is	be	AUX
ftr-296	126	6	£	£	SYM
ftr-296	126	7	1.5	1.5	NUM
ftr-296	126	8	million	million	NUM
ftr-296	126	9	,	,	PUNCT
ftr-296	126	10	or	or	CCONJ
ftr-296	126	11	approximately	approximately	ADV
ftr-296	126	12	$	$	SYM
ftr-296	126	13	2.4	2.4	NUM
ftr-296	126	14	million	million	NUM
ftr-296	126	15	in	in	ADP
ftr-296	126	16	lifetime	lifetime	NOUN
ftr-296	126	17	benefits	benefit	NOUN
ftr-296	126	18	.	.	PUNCT
ftr-296	127	1	19	19	NUM
ftr-296	127	2	that	that	DET
ftr-296	127	3	limit	limit	NOUN
ftr-296	127	4	is	be	AUX
ftr-296	127	5	the	the	DET
ftr-296	127	6	combined	combine	VERB
ftr-296	127	7	limit	limit	NOUN
ftr-296	127	8	for	for	ADP
ftr-296	127	9	all	all	DET
ftr-296	127	10	pensions	pension	NOUN
ftr-296	127	11	,	,	PUNCT
ftr-296	127	12	both	both	PRON
ftr-296	127	13	defined	define	VERB
ftr-296	127	14	benefit	benefit	NOUN
ftr-296	127	15	and	and	CCONJ
ftr-296	127	16	defined	define	VERB
ftr-296	127	17	contribution	contribution	NOUN
ftr-296	127	18	,	,	PUNCT
ftr-296	127	19	that	that	SCONJ
ftr-296	127	20	the	the	DET
ftr-296	127	21	individual	individual	NOUN
ftr-296	127	22	owns	own	VERB
ftr-296	127	23	.	.	PUNCT
ftr-296	128	1	20	20	NUM
ftr-296	128	2	ireland	ireland	NOUN
ftr-296	128	3	also	also	ADV
ftr-296	128	4	has	have	VERB
ftr-296	128	5	such	such	DET
ftr-296	128	6	a	a	DET
ftr-296	128	7	limit	limit	NOUN
ftr-296	128	8	,	,	PUNCT
ftr-296	128	9	currently	currently	ADV
ftr-296	128	10	set	set	VERB
ftr-296	128	11	at	at	ADP
ftr-296	128	12	2.3	2.3	NUM
ftr-296	128	13	million	million	NUM
ftr-296	128	14	euros	euro	NOUN
ftr-296	128	15	.	.	PUNCT
ftr-296	129	1	21	21	NUM
ftr-296	129	2	and	and	CCONJ
ftr-296	129	3	for	for	ADP
ftr-296	129	4	a	a	DET
ftr-296	129	5	brief	brief	ADJ
ftr-296	129	6	period	period	NOUN
ftr-296	129	7	of	of	ADP
ftr-296	129	8	time	time	NOUN
ftr-296	129	9	,	,	PUNCT
ftr-296	129	10	the	the	DET
ftr-296	129	11	united	united	PROPN
ftr-296	129	12	states	states	PROPN
ftr-296	129	13	imposed	impose	VERB
ftr-296	129	14	an	an	DET
ftr-296	129	15	excise	excise	NOUN
ftr-296	129	16	tax	tax	NOUN
ftr-296	129	17	on	on	ADP
ftr-296	129	18	annual	annual	ADJ
ftr-296	129	19	distributions	distribution	NOUN
ftr-296	129	20	above	above	ADP
ftr-296	129	21	a	a	DET
ftr-296	129	22	certain	certain	ADJ
ftr-296	129	23	level	level	NOUN
ftr-296	129	24	.	.	PUNCT
ftr-296	130	1	22	22	NUM
ftr-296	130	2	we	we	PRON
ftr-296	130	3	turn	turn	VERB
ftr-296	130	4	now	now	ADV
ftr-296	130	5	to	to	ADP
ftr-296	130	6	the	the	DET
ftr-296	130	7	question	question	NOUN
ftr-296	130	8	of	of	ADP
ftr-296	130	9	how	how	SCONJ
ftr-296	130	10	,	,	PUNCT
ftr-296	130	11	despite	despite	SCONJ
ftr-296	130	12	the	the	DET
ftr-296	130	13	limits	limit	NOUN
ftr-296	130	14	in	in	ADP
ftr-296	130	15	section	section	NOUN
ftr-296	130	16	415	415	NUM
ftr-296	130	17	,	,	PUNCT
ftr-296	130	18	mr	mr	PROPN
ftr-296	130	19	.	.	PROPN
ftr-296	130	20	romney	romney	PROPN
ftr-296	130	21	’s	’s	PART
ftr-296	130	22	ira	ira	PROPN
ftr-296	130	23	was	be	AUX
ftr-296	130	24	able	able	ADJ
ftr-296	130	25	to	to	PART
ftr-296	130	26	grow	grow	VERB
ftr-296	130	27	so	so	ADV
ftr-296	130	28	large	large	ADJ
ftr-296	130	29	.	.	PUNCT
ftr-296	131	1	romney	romney	PROPN
ftr-296	131	2	’s	’s	PART
ftr-296	131	3	firm	firm	NOUN
ftr-296	131	4	,	,	PUNCT
ftr-296	131	5	bain	bain	PROPN
ftr-296	131	6	capital	capital	NOUN
ftr-296	131	7	,	,	PUNCT
ftr-296	131	8	sponsored	sponsor	VERB
ftr-296	131	9	a	a	DET
ftr-296	131	10	type	type	NOUN
ftr-296	131	11	of	of	ADP
ftr-296	131	12	employer	employer	NOUN
ftr-296	131	13	-	-	PUNCT
ftr-296	131	14	plan	plan	NOUN
ftr-296	131	15	known	know	VERB
ftr-296	131	16	as	as	ADP
ftr-296	131	17	a	a	DET
ftr-296	131	18	sep	sep	PROPN
ftr-296	131	19	ira	ira	PROPN
ftr-296	131	20	.	.	PUNCT
ftr-296	132	1	such	such	ADJ
ftr-296	132	2	plans	plan	NOUN
ftr-296	132	3	permit	permit	VERB
ftr-296	132	4	a	a	DET
ftr-296	132	5	firm	firm	NOUN
ftr-296	132	6	to	to	PART
ftr-296	132	7	make	make	VERB
ftr-296	132	8	contributions	contribution	NOUN
ftr-296	132	9	to	to	ADP
ftr-296	132	10	individual	individual	ADJ
ftr-296	132	11	retirement	retirement	NOUN
ftr-296	132	12	plans	plan	NOUN
ftr-296	132	13	established	establish	VERB
ftr-296	132	14	by	by	ADP
ftr-296	132	15	the	the	DET
ftr-296	132	16	firm	firm	NOUN
ftr-296	132	17	’s	’s	PART
ftr-296	132	18	employees	employee	NOUN
ftr-296	132	19	up	up	ADP
ftr-296	132	20	to	to	ADP
ftr-296	132	21	the	the	DET
ftr-296	132	22	section	section	NOUN
ftr-296	132	23	415	415	NUM
ftr-296	132	24	limits	limit	NOUN
ftr-296	132	25	,	,	PUNCT
ftr-296	132	26	which	which	PRON
ftr-296	132	27	was	be	AUX
ftr-296	132	28	$	$	SYM
ftr-296	132	29	30,000	30,000	NUM
ftr-296	132	30	for	for	ADP
ftr-296	132	31	all	all	PRON
ftr-296	132	32	or	or	CCONJ
ftr-296	132	33	most	most	ADJ
ftr-296	132	34	of	of	ADP
ftr-296	132	35	the	the	DET
ftr-296	132	36	years	year	NOUN
ftr-296	132	37	mr	mr	PROPN
ftr-296	132	38	.	.	PROPN
ftr-296	132	39	romney	romney	PROPN
ftr-296	132	40	was	be	AUX
ftr-296	132	41	employed	employ	VERB
ftr-296	132	42	at	at	ADP
ftr-296	132	43	bain	bain	NOUN
ftr-296	132	44	.	.	PUNCT
ftr-296	133	1	23	23	NUM
ftr-296	134	1	the	the	DET
ftr-296	134	2	total	total	ADJ
ftr-296	134	3	contributions	contribution	NOUN
ftr-296	134	4	made	make	VERB
ftr-296	134	5	to	to	ADP
ftr-296	134	6	his	his	PRON
ftr-296	134	7	ira	ira	PROPN
ftr-296	134	8	was	be	AUX
ftr-296	134	9	probably	probably	ADV
ftr-296	134	10	at	at	ADV
ftr-296	134	11	least	least	ADV
ftr-296	134	12	$	$	SYM
ftr-296	134	13	450,000	450,000	NUM
ftr-296	134	14	,	,	PUNCT
ftr-296	134	15	but	but	CCONJ
ftr-296	134	16	certainly	certainly	ADV
ftr-296	134	17	although	although	SCONJ
ftr-296	134	18	the	the	DET
ftr-296	134	19	reporting	reporting	NOUN
ftr-296	134	20	for	for	ADP
ftr-296	134	21	such	such	ADJ
ftr-296	134	22	plans	plan	NOUN
ftr-296	134	23	does	do	AUX
ftr-296	134	24	not	not	PART
ftr-296	134	25	include	include	VERB
ftr-296	134	26	breakdowns	breakdown	NOUN
ftr-296	134	27	of	of	ADP
ftr-296	134	28	individual	individual	ADJ
ftr-296	134	29	accounts	account	NOUN
ftr-296	134	30	.	.	PUNCT
ftr-296	135	1	19	19	NUM
ftr-296	135	2	.	.	X
ftr-296	135	3	amounts	amount	NOUN
ftr-296	135	4	above	above	ADP
ftr-296	135	5	the	the	DET
ftr-296	135	6	limit	limit	NOUN
ftr-296	135	7	are	be	AUX
ftr-296	135	8	subject	subject	ADJ
ftr-296	135	9	to	to	ADP
ftr-296	135	10	a	a	DET
ftr-296	135	11	special	special	ADJ
ftr-296	135	12	tax	tax	NOUN
ftr-296	135	13	that	that	PRON
ftr-296	135	14	is	be	AUX
ftr-296	135	15	25	25	NUM
ftr-296	135	16	percent	percent	NOUN
ftr-296	135	17	of	of	ADP
ftr-296	135	18	annual	annual	ADJ
ftr-296	135	19	distributions	distribution	NOUN
ftr-296	135	20	above	above	ADP
ftr-296	135	21	the	the	DET
ftr-296	135	22	lifetime	lifetime	NOUN
ftr-296	135	23	limit	limit	NOUN
ftr-296	135	24	,	,	PUNCT
ftr-296	135	25	with	with	ADP
ftr-296	135	26	a	a	DET
ftr-296	135	27	55	55	NUM
ftr-296	135	28	percent	percent	NOUN
ftr-296	135	29	tax	tax	NOUN
ftr-296	135	30	on	on	ADP
ftr-296	135	31	lump	lump	NOUN
ftr-296	135	32	distributions	distribution	NOUN
ftr-296	135	33	in	in	ADP
ftr-296	135	34	excess	excess	NOUN
ftr-296	135	35	of	of	ADP
ftr-296	135	36	the	the	DET
ftr-296	135	37	cap	cap	NOUN
ftr-296	135	38	(	(	PUNCT
ftr-296	135	39	annual	annual	ADJ
ftr-296	135	40	distributions	distribution	NOUN
ftr-296	135	41	are	be	AUX
ftr-296	135	42	subject	subject	ADJ
ftr-296	135	43	to	to	ADP
ftr-296	135	44	income	income	NOUN
ftr-296	135	45	tax	tax	NOUN
ftr-296	135	46	as	as	ADV
ftr-296	135	47	well	well	ADV
ftr-296	135	48	)	)	PUNCT
ftr-296	135	49	.	.	PUNCT
ftr-296	136	1	bbc	bbc	PROPN
ftr-296	136	2	pension	pension	NOUN
ftr-296	136	3	scheme	scheme	NOUN
ftr-296	136	4	,	,	PUNCT
ftr-296	136	5	new	new	ADJ
ftr-296	136	6	benefits	benefit	NOUN
ftr-296	136	7	handbook	handbook	VERB
ftr-296	136	8	19	19	NUM
ftr-296	136	9	-	-	SYM
ftr-296	136	10	20	20	NUM
ftr-296	136	11	(	(	PUNCT
ftr-296	136	12	jan	jan	PROPN
ftr-296	136	13	.	.	PROPN
ftr-296	136	14	2013	2013	NUM
ftr-296	136	15	)	)	PUNCT
ftr-296	136	16	,	,	PUNCT
ftr-296	136	17	http://downloads.bbc.co.uk/mypension/en/new_benefits_handbook_january_2013.pd	http://downloads.bbc.co.uk/mypension/en/new_benefits_handbook_january_2013.pd	PRON
ftr-296	136	18	f.	f.	PROPN
ftr-296	136	19	http://www.bbc.co.uk/mypension/sites/newbenefits/pages/what-is-the-maximumpension-i-can-earn.shtml	http://www.bbc.co.uk/mypension/sites/newbenefits/pages/what-is-the-maximumpension-i-can-earn.shtml	PROPN
ftr-296	136	20	.	.	PUNCT
ftr-296	137	1	see	see	VERB
ftr-296	137	2	also	also	ADV
ftr-296	137	3	i.r.c	i.r.c	NOUN
ftr-296	137	4	.	.	PUNCT
ftr-296	138	1	§	§	PROPN
ftr-296	138	2	4980a	4980a	NUM
ftr-296	138	3	.	.	PUNCT
ftr-296	139	1	20	20	NUM
ftr-296	139	2	.	.	PUNCT
ftr-296	140	1	i	i	PRON
ftr-296	140	2	d.	d.	PROPN
ftr-296	140	3	21	21	NUM
ftr-296	140	4	.	.	PUNCT
ftr-296	141	1	see	see	VERB
ftr-296	141	2	generally	generally	ADV
ftr-296	141	3	,	,	PUNCT
ftr-296	141	4	ireland	ireland	PROPN
ftr-296	141	5	:	:	PUNCT
ftr-296	141	6	pension	pension	NOUN
ftr-296	141	7	development	development	NOUN
ftr-296	141	8	network	network	NOUN
ftr-296	141	9	,	,	PUNCT
ftr-296	141	10	http://www	http://www	PROPN
ftr-296	141	11	.	.	PUNCT
ftr-296	141	12	pensiondevelopment.org/122/ireland.htm	pensiondevelopment.org/122/ireland.htm	PROPN
ftr-296	141	13	(	(	PUNCT
ftr-296	141	14	last	last	ADV
ftr-296	141	15	visited	visit	VERB
ftr-296	141	16	november	november	PROPN
ftr-296	141	17	9	9	NUM
ftr-296	141	18	,	,	PUNCT
ftr-296	141	19	2013	2013	NUM
ftr-296	141	20	)	)	PUNCT
ftr-296	141	21	.	.	PUNCT
ftr-296	142	1	the	the	DET
ftr-296	142	2	figure	figure	NOUN
ftr-296	142	3	had	have	AUX
ftr-296	142	4	been	be	AUX
ftr-296	142	5	set	set	VERB
ftr-296	142	6	at	at	ADP
ftr-296	142	7	5.4	5.4	NUM
ftr-296	142	8	million	million	NUM
ftr-296	142	9	euros	euro	NOUN
ftr-296	142	10	but	but	CCONJ
ftr-296	142	11	was	be	AUX
ftr-296	142	12	reduced	reduce	VERB
ftr-296	142	13	in	in	ADP
ftr-296	142	14	2010	2010	NUM
ftr-296	142	15	.	.	PUNCT
ftr-296	143	1	22	22	NUM
ftr-296	143	2	.	.	PUNCT
ftr-296	143	3	see	see	VERB
ftr-296	143	4	i.r.c	i.r.c	NOUN
ftr-296	143	5	.	.	PUNCT
ftr-296	144	1	§	§	PROPN
ftr-296	144	2	4980a	4980a	NUM
ftr-296	144	3	,	,	PUNCT
ftr-296	144	4	which	which	PRON
ftr-296	144	5	imposed	impose	VERB
ftr-296	144	6	a	a	DET
ftr-296	144	7	15	15	NUM
ftr-296	144	8	percent	percent	NOUN
ftr-296	144	9	tax	tax	NOUN
ftr-296	144	10	on	on	ADP
ftr-296	144	11	annual	annual	ADJ
ftr-296	144	12	aggregate	aggregate	ADJ
ftr-296	144	13	benefits	benefit	NOUN
ftr-296	144	14	distributions	distribution	NOUN
ftr-296	144	15	in	in	ADP
ftr-296	144	16	excess	excess	NOUN
ftr-296	144	17	of	of	ADP
ftr-296	144	18	$	$	SYM
ftr-296	144	19	150,000	150,000	NUM
ftr-296	144	20	from	from	ADP
ftr-296	144	21	all	all	DET
ftr-296	144	22	qualified	qualified	ADJ
ftr-296	144	23	plans	plan	NOUN
ftr-296	144	24	and	and	CCONJ
ftr-296	144	25	iras	ira	NOUN
ftr-296	144	26	.	.	PROPN
ftr-296	145	1	section	section	NOUN
ftr-296	145	2	4980a	4980a	NOUN
ftr-296	145	3	also	also	ADV
ftr-296	145	4	imposed	impose	VERB
ftr-296	145	5	a	a	DET
ftr-296	145	6	parallel	parallel	ADJ
ftr-296	145	7	tax	tax	NOUN
ftr-296	145	8	on	on	ADP
ftr-296	145	9	qualified	qualified	ADJ
ftr-296	145	10	plan	plan	NOUN
ftr-296	145	11	and	and	CCONJ
ftr-296	145	12	ira	ira	PROPN
ftr-296	145	13	accumulations	accumulation	NOUN
ftr-296	145	14	on	on	ADP
ftr-296	145	15	death	death	NOUN
ftr-296	145	16	.	.	PUNCT
ftr-296	146	1	see	see	VERB
ftr-296	146	2	generally	generally	ADV
ftr-296	146	3	,	,	PUNCT
ftr-296	146	4	bruce	bruce	PROPN
ftr-296	146	5	wolk	wolk	NOUN
ftr-296	146	6	,	,	PUNCT
ftr-296	146	7	the	the	DET
ftr-296	146	8	new	new	ADJ
ftr-296	146	9	excise	excise	NOUN
ftr-296	146	10	and	and	CCONJ
ftr-296	146	11	estate	estate	NOUN
ftr-296	146	12	taxes	taxis	NOUN
ftr-296	146	13	on	on	ADP
ftr-296	146	14	excess	excess	ADJ
ftr-296	146	15	retirement	retirement	NOUN
ftr-296	146	16	plan	plan	NOUN
ftr-296	146	17	distributions	distribution	NOUN
ftr-296	146	18	and	and	CCONJ
ftr-296	146	19	accumulations	accumulation	NOUN
ftr-296	146	20	,	,	PUNCT
ftr-296	146	21	39	39	NUM
ftr-296	146	22	fla	fla	NOUN
ftr-296	146	23	.	.	PUNCT
ftr-296	147	1	l.	l.	PROPN
ftr-296	147	2	rev	rev	PROPN
ftr-296	147	3	.	.	PROPN
ftr-296	147	4	987	987	NUM
ftr-296	147	5	(	(	PUNCT
ftr-296	147	6	1987	1987	NUM
ftr-296	147	7	)	)	PUNCT
ftr-296	147	8	;	;	PUNCT
ftr-296	147	9	daniel	daniel	PROPN
ftr-296	147	10	i.	i.	PROPN
ftr-296	147	11	halperin	halperin	PROPN
ftr-296	147	12	&	&	CCONJ
ftr-296	147	13	marla	marla	PROPN
ftr-296	147	14	schnall	schnall	PROPN
ftr-296	147	15	,	,	PUNCT
ftr-296	147	16	regulating	regulate	VERB
ftr-296	147	17	tax	tax	NOUN
ftr-296	147	18	-	-	PUNCT
ftr-296	147	19	qualified	qualified	ADJ
ftr-296	147	20	pension	pension	NOUN
ftr-296	147	21	plans	plan	NOUN
ftr-296	147	22	in	in	ADP
ftr-296	147	23	a	a	DET
ftr-296	147	24	hybrid	hybrid	ADJ
ftr-296	147	25	world	world	NOUN
ftr-296	147	26	,	,	PUNCT
ftr-296	147	27	58	58	NUM
ftr-296	147	28	n.y.u	n.y.u	NOUN
ftr-296	147	29	.	.	PUNCT
ftr-296	148	1	ann	ann	PROPN
ftr-296	148	2	.	.	PROPN
ftr-296	148	3	inst	inst	PROPN
ftr-296	148	4	.	.	PUNCT
ftr-296	149	1	fed	fed	PROPN
ftr-296	149	2	.	.	PUNCT
ftr-296	150	1	tax’n	tax’n	NUM
ftr-296	150	2	,	,	PUNCT
ftr-296	150	3	at	at	ADP
ftr-296	150	4	5–37	5–37	PROPN
ftr-296	150	5	(	(	PUNCT
ftr-296	150	6	2000	2000	NUM
ftr-296	150	7	)	)	PUNCT
ftr-296	151	1	[	[	X
ftr-296	151	2	hereinafter	hereinafter	NOUN
ftr-296	151	3	,	,	PUNCT
ftr-296	151	4	halperin	halperin	NOUN
ftr-296	151	5	&	&	CCONJ
ftr-296	151	6	scnhall	scnhall	NOUN
ftr-296	151	7	,	,	PUNCT
ftr-296	151	8	tax	tax	NOUN
ftr-296	151	9	-	-	PUNCT
ftr-296	151	10	qualified	qualified	ADJ
ftr-296	151	11	pension	pension	NOUN
ftr-296	151	12	plans	plan	NOUN
ftr-296	151	13	]	]	PUNCT
ftr-296	151	14	;	;	PUNCT
ftr-296	151	15	see	see	VERB
ftr-296	151	16	stein	stein	PROPN
ftr-296	151	17	,	,	PUNCT
ftr-296	151	18	simplification	simplification	NOUN
ftr-296	151	19	and	and	CCONJ
ftr-296	151	20	i.r.c	i.r.c	NOUN
ftr-296	151	21	.	.	PUNCT
ftr-296	152	1	§	§	PROPN
ftr-296	152	2	415	415	NUM
ftr-296	152	3	,	,	PUNCT
ftr-296	152	4	supra	supra	ADJ
ftr-296	152	5	note	note	NOUN
ftr-296	152	6	2	2	X
ftr-296	152	7	.	.	PUNCT
ftr-296	153	1	congress	congress	PROPN
ftr-296	153	2	repealed	repeal	VERB
ftr-296	153	3	§	§	PROPN
ftr-296	153	4	4980a	4980a	NOUN
ftr-296	153	5	effective	effective	ADJ
ftr-296	153	6	for	for	ADP
ftr-296	153	7	distributions	distribution	NOUN
ftr-296	153	8	after	after	ADP
ftr-296	153	9	1996	1996	NUM
ftr-296	153	10	.	.	PUNCT
ftr-296	154	1	see	see	VERB
ftr-296	154	2	pub	pub	NOUN
ftr-296	154	3	.	.	PUNCT
ftr-296	155	1	l.	l.	PROPN
ftr-296	155	2	105	105	NUM
ftr-296	155	3	-	-	SYM
ftr-296	155	4	34	34	NUM
ftr-296	155	5	,	,	PUNCT
ftr-296	155	6	title	title	NOUN
ftr-296	155	7	x	x	NOUN
ftr-296	155	8	,	,	PUNCT
ftr-296	155	9	sec	sec	PROPN
ftr-296	155	10	.	.	PROPN
ftr-296	155	11	1073(a	1073(a	NUM
ftr-296	155	12	)	)	PUNCT
ftr-296	155	13	,	,	PUNCT
ftr-296	155	14	111	111	NUM
ftr-296	155	15	stat	stat	NOUN
ftr-296	155	16	.	.	PUNCT
ftr-296	156	1	948	948	NUM
ftr-296	156	2	(	(	PUNCT
ftr-296	156	3	1997	1997	NUM
ftr-296	156	4	)	)	PUNCT
ftr-296	156	5	.	.	PUNCT
ftr-296	157	1	23	23	NUM
ftr-296	157	2	.	.	PUNCT
ftr-296	158	1	pension	pension	NOUN
ftr-296	158	2	soft	soft	ADJ
ftr-296	158	3	corporation	corporation	NOUN
ftr-296	158	4	,	,	PUNCT
ftr-296	158	5	rounded	rounded	ADJ
ftr-296	158	6	/	/	SYM
ftr-296	158	7	unrounded	unrounded	ADJ
ftr-296	158	8	415(c	415(c	PROPN
ftr-296	158	9	)	)	PUNCT
ftr-296	158	10	limits	limit	NOUN
ftr-296	158	11	through	through	ADP
ftr-296	158	12	2014	2014	NUM
ftr-296	158	13	,	,	PUNCT
ftr-296	158	14	http://www.pensionsoft.com/references_limits_unrounded_415	http://www.pensionsoft.com/references_limits_unrounded_415	NOUN
ftr-296	158	15	c.html	c.html	X
ftr-296	158	16	(	(	PUNCT
ftr-296	158	17	last	last	ADV
ftr-296	158	18	visited	visit	VERB
ftr-296	158	19	november	november	PROPN
ftr-296	158	20	9	9	NUM
ftr-296	158	21	,	,	PUNCT
ftr-296	158	22	2013	2013	NUM
ftr-296	158	23	)	)	PUNCT
ftr-296	158	24	.	.	PUNCT
ftr-296	159	1	it	it	PRON
ftr-296	159	2	is	be	AUX
ftr-296	159	3	not	not	PART
ftr-296	159	4	clear	clear	ADJ
ftr-296	159	5	when	when	SCONJ
ftr-296	159	6	mr	mr	PROPN
ftr-296	159	7	.	.	PROPN
ftr-296	159	8	romney	romney	PROPN
ftr-296	159	9	left	leave	VERB
ftr-296	159	10	bain	bain	NOUN
ftr-296	159	11	,	,	PUNCT
ftr-296	159	12	but	but	CCONJ
ftr-296	159	13	the	the	DET
ftr-296	159	14	limit	limit	NOUN
ftr-296	159	15	was	be	AUX
ftr-296	159	16	$	$	SYM
ftr-296	159	17	35,000	35,000	NUM
ftr-296	159	18	in	in	ADP
ftr-296	159	19	2001	2001	NUM
ftr-296	159	20	and	and	CCONJ
ftr-296	159	21	$	$	SYM
ftr-296	159	22	40,000	40,000	NUM
ftr-296	159	23	in	in	ADP
ftr-296	159	24	2002	2002	NUM
ftr-296	159	25	.	.	PUNCT
ftr-296	160	1	http://www.bbc.co.uk/mypension/sites/newbenefits/pages/what-is-the-maximum-pension-i-can-earn.shtml	http://www.bbc.co.uk/mypension/sites/newbenefits/pages/what-is-the-maximum-pension-i-can-earn.shtml	PROPN
ftr-296	160	2	http://www.bbc.co.uk/mypension/sites/newbenefits/pages/what-is-the-maximum-pension-i-can-earn.shtml	http://www.bbc.co.uk/mypension/sites/newbenefits/pages/what-is-the-maximum-pension-i-can-earn.shtml	PROPN
ftr-296	160	3	96	96	NUM
ftr-296	160	4	florida	florida	PROPN
ftr-296	160	5	tax	tax	NOUN
ftr-296	160	6	review	review	NOUN
ftr-296	160	7	[	[	X
ftr-296	160	8	vol	vol	NOUN
ftr-296	160	9	.	.	PUNCT
ftr-296	160	10	15:2	15:2	NUM
ftr-296	160	11	less	less	ADJ
ftr-296	160	12	than	than	ADP
ftr-296	160	13	$	$	SYM
ftr-296	160	14	1	1	NUM
ftr-296	160	15	million	million	NUM
ftr-296	160	16	,	,	PUNCT
ftr-296	160	17	depending	depend	VERB
ftr-296	160	18	on	on	ADP
ftr-296	160	19	when	when	SCONJ
ftr-296	160	20	he	he	PRON
ftr-296	160	21	left	leave	VERB
ftr-296	160	22	bain	bain	PROPN
ftr-296	160	23	capital	capital	NOUN
ftr-296	160	24	and	and	CCONJ
ftr-296	160	25	thus	thus	ADV
ftr-296	160	26	stopped	stop	VERB
ftr-296	160	27	contributing	contribute	VERB
ftr-296	160	28	.	.	PUNCT
ftr-296	161	1	24	24	NUM
ftr-296	161	2	there	there	PRON
ftr-296	161	3	are	be	VERB
ftr-296	161	4	two	two	NUM
ftr-296	161	5	possible	possible	ADJ
ftr-296	161	6	explanations	explanation	NOUN
ftr-296	161	7	for	for	ADP
ftr-296	161	8	how	how	SCONJ
ftr-296	161	9	approximately	approximately	ADV
ftr-296	161	10	half	half	DET
ftr-296	161	11	a	a	DET
ftr-296	161	12	million	million	NUM
ftr-296	161	13	dollars	dollar	NOUN
ftr-296	161	14	to	to	ADP
ftr-296	161	15	one	one	NUM
ftr-296	161	16	million	million	NUM
ftr-296	161	17	dollars	dollar	NOUN
ftr-296	161	18	could	could	AUX
ftr-296	161	19	result	result	VERB
ftr-296	161	20	in	in	ADP
ftr-296	161	21	an	an	DET
ftr-296	161	22	$	$	SYM
ftr-296	161	23	87	87	NUM
ftr-296	161	24	million	million	NUM
ftr-296	161	25	dollar	dollar	NOUN
ftr-296	161	26	accumulation	accumulation	NOUN
ftr-296	161	27	;	;	PUNCT
ftr-296	161	28	the	the	DET
ftr-296	161	29	explanations	explanation	NOUN
ftr-296	161	30	are	be	AUX
ftr-296	161	31	not	not	PART
ftr-296	161	32	mutually	mutually	ADV
ftr-296	161	33	exclusive	exclusive	ADJ
ftr-296	161	34	and	and	CCONJ
ftr-296	161	35	both	both	PRON
ftr-296	161	36	may	may	AUX
ftr-296	161	37	have	have	AUX
ftr-296	161	38	played	play	VERB
ftr-296	161	39	a	a	DET
ftr-296	161	40	role	role	NOUN
ftr-296	161	41	.	.	PUNCT
ftr-296	162	1	the	the	DET
ftr-296	162	2	first	first	ADJ
ftr-296	162	3	possible	possible	ADJ
ftr-296	162	4	explanation	explanation	NOUN
ftr-296	162	5	is	be	AUX
ftr-296	162	6	that	that	SCONJ
ftr-296	162	7	the	the	DET
ftr-296	162	8	ira	ira	PROPN
ftr-296	162	9	investments	investment	NOUN
ftr-296	162	10	provided	provide	VERB
ftr-296	162	11	an	an	DET
ftr-296	162	12	extraordinary	extraordinary	ADJ
ftr-296	162	13	rate	rate	NOUN
ftr-296	162	14	of	of	ADP
ftr-296	162	15	return	return	NOUN
ftr-296	162	16	on	on	ADP
ftr-296	162	17	investment	investment	NOUN
ftr-296	162	18	(	(	PUNCT
ftr-296	162	19	by	by	ADP
ftr-296	162	20	our	our	PRON
ftr-296	162	21	calculations	calculation	NOUN
ftr-296	162	22	it	it	PRON
ftr-296	162	23	would	would	AUX
ftr-296	162	24	be	be	AUX
ftr-296	162	25	in	in	ADP
ftr-296	162	26	the	the	DET
ftr-296	162	27	range	range	NOUN
ftr-296	162	28	of	of	ADP
ftr-296	162	29	at	at	ADV
ftr-296	162	30	least	least	ADV
ftr-296	162	31	20	20	NUM
ftr-296	162	32	percent	percent	NOUN
ftr-296	162	33	to	to	ADP
ftr-296	162	34	almost	almost	ADV
ftr-296	162	35	30	30	NUM
ftr-296	162	36	percent	percent	NOUN
ftr-296	162	37	annually	annually	ADV
ftr-296	162	38	over	over	ADP
ftr-296	162	39	the	the	DET
ftr-296	162	40	last	last	ADJ
ftr-296	162	41	28	28	NUM
ftr-296	162	42	years	year	NOUN
ftr-296	162	43	depending	depend	VERB
ftr-296	162	44	on	on	ADP
ftr-296	162	45	how	how	SCONJ
ftr-296	162	46	much	much	ADJ
ftr-296	162	47	mr	mr	PROPN
ftr-296	162	48	.	.	PROPN
ftr-296	162	49	romney	romney	PROPN
ftr-296	162	50	contributed	contribute	VERB
ftr-296	162	51	to	to	ADP
ftr-296	162	52	the	the	DET
ftr-296	162	53	plan	plan	NOUN
ftr-296	162	54	)	)	PUNCT
ftr-296	162	55	.	.	PUNCT
ftr-296	163	1	the	the	DET
ftr-296	163	2	second	second	ADJ
ftr-296	163	3	possible	possible	ADJ
ftr-296	163	4	explanation	explanation	NOUN
ftr-296	163	5	is	be	AUX
ftr-296	163	6	that	that	SCONJ
ftr-296	163	7	the	the	DET
ftr-296	163	8	investments	investment	NOUN
ftr-296	163	9	,	,	PUNCT
ftr-296	163	10	which	which	PRON
ftr-296	163	11	apparently	apparently	ADV
ftr-296	163	12	were	be	AUX
ftr-296	163	13	not	not	PART
ftr-296	163	14	publically	publically	ADV
ftr-296	163	15	traded	trade	VERB
ftr-296	163	16	,	,	PUNCT
ftr-296	163	17	were	be	AUX
ftr-296	163	18	purchased	purchase	VERB
ftr-296	163	19	by	by	ADP
ftr-296	163	20	the	the	DET
ftr-296	163	21	ira	ira	PROPN
ftr-296	163	22	for	for	ADP
ftr-296	163	23	less	less	ADJ
ftr-296	163	24	than	than	ADP
ftr-296	163	25	their	their	PRON
ftr-296	163	26	actual	actual	ADJ
ftr-296	163	27	value	value	NOUN
ftr-296	163	28	(	(	PUNCT
ftr-296	163	29	which	which	PRON
ftr-296	163	30	would	would	AUX
ftr-296	163	31	of	of	ADP
ftr-296	163	32	course	course	NOUN
ftr-296	163	33	be	be	AUX
ftr-296	163	34	a	a	DET
ftr-296	163	35	violation	violation	NOUN
ftr-296	163	36	of	of	ADP
ftr-296	163	37	the	the	DET
ftr-296	163	38	limits	limit	NOUN
ftr-296	163	39	in	in	ADP
ftr-296	163	40	current	current	ADJ
ftr-296	163	41	law	law	NOUN
ftr-296	163	42	)	)	PUNCT
ftr-296	163	43	.	.	PUNCT
ftr-296	164	1	25	25	NUM
ftr-296	164	2	it	it	PRON
ftr-296	164	3	should	should	AUX
ftr-296	164	4	also	also	ADV
ftr-296	164	5	be	be	AUX
ftr-296	164	6	said	say	VERB
ftr-296	164	7	that	that	SCONJ
ftr-296	164	8	some	some	PRON
ftr-296	164	9	have	have	AUX
ftr-296	164	10	speculated	speculate	VERB
ftr-296	164	11	that	that	SCONJ
ftr-296	164	12	the	the	DET
ftr-296	164	13	investments	investment	NOUN
ftr-296	164	14	were	be	AUX
ftr-296	164	15	“	"	PUNCT
ftr-296	164	16	carried	carry	VERB
ftr-296	164	17	interest	interest	NOUN
ftr-296	164	18	”	"	PUNCT
ftr-296	164	19	amounts	amount	NOUN
ftr-296	164	20	in	in	ADP
ftr-296	164	21	certain	certain	ADJ
ftr-296	164	22	limited	limited	ADJ
ftr-296	164	23	partnerships	partnership	NOUN
ftr-296	164	24	that	that	PRON
ftr-296	164	25	would	would	AUX
ftr-296	164	26	have	have	AUX
ftr-296	164	27	been	be	AUX
ftr-296	164	28	taxable	taxable	ADJ
ftr-296	164	29	to	to	ADP
ftr-296	164	30	the	the	DET
ftr-296	164	31	ira	ira	PROPN
ftr-296	164	32	as	as	ADP
ftr-296	164	33	unrelated	unrelated	ADJ
ftr-296	164	34	business	business	NOUN
ftr-296	164	35	income	income	NOUN
ftr-296	164	36	had	have	VERB
ftr-296	164	37	the	the	DET
ftr-296	164	38	ira	ira	PROPN
ftr-296	164	39	held	hold	VERB
ftr-296	164	40	the	the	DET
ftr-296	164	41	investment	investment	NOUN
ftr-296	164	42	interests	interest	NOUN
ftr-296	164	43	directly	directly	ADV
ftr-296	164	44	,	,	PUNCT
ftr-296	164	45	but	but	CCONJ
ftr-296	164	46	that	that	SCONJ
ftr-296	164	47	this	this	DET
ftr-296	164	48	tax	tax	NOUN
ftr-296	164	49	was	be	AUX
ftr-296	164	50	avoided	avoid	VERB
ftr-296	164	51	through	through	ADP
ftr-296	164	52	the	the	DET
ftr-296	164	53	use	use	NOUN
ftr-296	164	54	of	of	ADP
ftr-296	164	55	offshore	offshore	ADJ
ftr-296	164	56	“	"	PUNCT
ftr-296	164	57	blocker	blocker	NOUN
ftr-296	164	58	”	"	PUNCT
ftr-296	164	59	entities	entity	NOUN
ftr-296	164	60	.	.	PUNCT
ftr-296	165	1	26	26	NUM
ftr-296	165	2	24	24	NUM
ftr-296	165	3	.	.	PUNCT
ftr-296	166	1	we	we	PRON
ftr-296	166	2	have	have	AUX
ftr-296	166	3	not	not	PART
ftr-296	166	4	been	be	AUX
ftr-296	166	5	able	able	ADJ
ftr-296	166	6	to	to	PART
ftr-296	166	7	establish	establish	VERB
ftr-296	166	8	the	the	DET
ftr-296	166	9	dates	date	NOUN
ftr-296	166	10	he	he	PRON
ftr-296	166	11	started	start	VERB
ftr-296	166	12	or	or	CCONJ
ftr-296	166	13	stopped	stop	VERB
ftr-296	166	14	contributing	contribute	VERB
ftr-296	166	15	from	from	ADP
ftr-296	166	16	the	the	DET
ftr-296	166	17	public	public	ADJ
ftr-296	166	18	information	information	NOUN
ftr-296	166	19	available	available	ADJ
ftr-296	166	20	to	to	ADP
ftr-296	166	21	us	we	PRON
ftr-296	166	22	.	.	PUNCT
ftr-296	167	1	25	25	NUM
ftr-296	167	2	.	.	PUNCT
ftr-296	168	1	there	there	PRON
ftr-296	168	2	has	have	AUX
ftr-296	168	3	been	be	AUX
ftr-296	168	4	press	press	NOUN
ftr-296	168	5	speculation	speculation	NOUN
ftr-296	168	6	about	about	ADP
ftr-296	168	7	whether	whether	SCONJ
ftr-296	168	8	the	the	DET
ftr-296	168	9	ira	ira	PROPN
ftr-296	168	10	’s	’s	PART
ftr-296	168	11	investments	investment	NOUN
ftr-296	168	12	were	be	AUX
ftr-296	168	13	undervalued	undervalue	VERB
ftr-296	168	14	.	.	PUNCT
ftr-296	169	1	william	william	PROPN
ftr-296	169	2	d.	d.	PROPN
ftr-296	169	3	cohan	cohan	PROPN
ftr-296	169	4	,	,	PUNCT
ftr-296	169	5	the	the	DET
ftr-296	169	6	secret	secret	NOUN
ftr-296	169	7	behind	behind	ADP
ftr-296	169	8	romney	romney	PROPN
ftr-296	169	9	’s	’s	PART
ftr-296	169	10	magical	magical	ADJ
ftr-296	169	11	ira	ira	PROPN
ftr-296	169	12	,	,	PUNCT
ftr-296	169	13	bloomberg	bloomberg	PROPN
ftr-296	169	14	,	,	PUNCT
ftr-296	169	15	july	july	PROPN
ftr-296	169	16	15	15	NUM
ftr-296	169	17	,	,	PUNCT
ftr-296	169	18	2012	2012	NUM
ftr-296	169	19	,	,	PUNCT
ftr-296	169	20	http://bloom.bg/m13pn1	http://bloom.bg/m13pn1	NOUN
ftr-296	169	21	.	.	PUNCT
ftr-296	170	1	26	26	NUM
ftr-296	170	2	.	.	PUNCT
ftr-296	170	3	section	section	NOUN
ftr-296	170	4	513	513	NUM
ftr-296	170	5	of	of	ADP
ftr-296	170	6	the	the	DET
ftr-296	170	7	code	code	NOUN
ftr-296	170	8	imposes	impose	VERB
ftr-296	170	9	a	a	DET
ftr-296	170	10	35	35	NUM
ftr-296	170	11	percent	percent	NOUN
ftr-296	170	12	tax	tax	NOUN
ftr-296	170	13	on	on	ADP
ftr-296	170	14	most	most	ADJ
ftr-296	170	15	active	active	ADJ
ftr-296	170	16	business	business	NOUN
ftr-296	170	17	income	income	NOUN
ftr-296	170	18	earned	earn	VERB
ftr-296	170	19	by	by	ADP
ftr-296	170	20	a	a	DET
ftr-296	170	21	tax	tax	NOUN
ftr-296	170	22	-	-	PUNCT
ftr-296	170	23	exempt	exempt	ADJ
ftr-296	170	24	entity	entity	NOUN
ftr-296	170	25	,	,	PUNCT
ftr-296	170	26	a	a	DET
ftr-296	170	27	tax	tax	NOUN
ftr-296	170	28	that	that	PRON
ftr-296	170	29	is	be	AUX
ftr-296	170	30	expressly	expressly	ADV
ftr-296	170	31	applicable	applicable	ADJ
ftr-296	170	32	to	to	ADP
ftr-296	170	33	individual	individual	ADJ
ftr-296	170	34	retirement	retirement	NOUN
ftr-296	170	35	accounts	account	NOUN
ftr-296	170	36	.	.	PUNCT
ftr-296	171	1	i.r.c	i.r.c	NOUN
ftr-296	171	2	.	.	PUNCT
ftr-296	172	1	§	§	PROPN
ftr-296	172	2	408(e)(1	408(e)(1	PROPN
ftr-296	172	3	)	)	PUNCT
ftr-296	172	4	.	.	PUNCT
ftr-296	173	1	this	this	PRON
ftr-296	173	2	would	would	AUX
ftr-296	173	3	include	include	VERB
ftr-296	173	4	partnership	partnership	NOUN
ftr-296	173	5	income	income	NOUN
ftr-296	173	6	allocated	allocate	VERB
ftr-296	173	7	to	to	ADP
ftr-296	173	8	a	a	DET
ftr-296	173	9	tax	tax	NOUN
ftr-296	173	10	-	-	PUNCT
ftr-296	173	11	exempt	exempt	ADJ
ftr-296	173	12	entity	entity	NOUN
ftr-296	173	13	.	.	PUNCT
ftr-296	174	1	some	some	PRON
ftr-296	174	2	have	have	AUX
ftr-296	174	3	speculated	speculate	VERB
ftr-296	174	4	that	that	SCONJ
ftr-296	174	5	romney	romney	NOUN
ftr-296	174	6	may	may	AUX
ftr-296	174	7	have	have	AUX
ftr-296	174	8	avoided	avoid	VERB
ftr-296	174	9	the	the	DET
ftr-296	174	10	tax	tax	NOUN
ftr-296	174	11	on	on	ADP
ftr-296	174	12	unrelated	unrelated	ADJ
ftr-296	174	13	income	income	NOUN
ftr-296	174	14	through	through	ADP
ftr-296	174	15	the	the	DET
ftr-296	174	16	use	use	NOUN
ftr-296	174	17	of	of	ADP
ftr-296	174	18	blocker	blocker	NOUN
ftr-296	174	19	corporations	corporation	NOUN
ftr-296	174	20	,	,	PUNCT
ftr-296	174	21	which	which	PRON
ftr-296	174	22	are	be	AUX
ftr-296	174	23	entities	entity	NOUN
ftr-296	174	24	in	in	ADP
ftr-296	174	25	tax	tax	NOUN
ftr-296	174	26	-	-	PUNCT
ftr-296	174	27	haven	haven	NOUN
ftr-296	174	28	nations	nation	NOUN
ftr-296	174	29	through	through	ADP
ftr-296	174	30	which	which	PRON
ftr-296	174	31	the	the	DET
ftr-296	174	32	business	business	NOUN
ftr-296	174	33	income	income	NOUN
ftr-296	174	34	is	be	AUX
ftr-296	174	35	funneled	funnel	VERB
ftr-296	174	36	.	.	PUNCT
ftr-296	175	1	see	see	VERB
ftr-296	175	2	mark	mark	PROPN
ftr-296	175	3	marmont	marmont	PROPN
ftr-296	175	4	,	,	PUNCT
ftr-296	175	5	romney	romney	PROPN
ftr-296	175	6	’s	’s	PART
ftr-296	175	7	unorthodox	unorthodox	PROPN
ftr-296	175	8	ira	ira	PROPN
ftr-296	175	9	,	,	PUNCT
ftr-296	175	10	wall	wall	PROPN
ftr-296	175	11	st	st	PROPN
ftr-296	175	12	.	.	PROPN
ftr-296	175	13	j.	j.	PROPN
ftr-296	175	14	,	,	PUNCT
ftr-296	175	15	jan	jan	PROPN
ftr-296	175	16	19	19	NUM
ftr-296	175	17	,	,	PUNCT
ftr-296	175	18	2012	2012	NUM
ftr-296	175	19	,	,	PUNCT
ftr-296	175	20	http://online.wsj.com/article/sb10001424052970204468004577168973507	http://online.wsj.com/article/sb10001424052970204468004577168973507	VERB
ftr-296	175	21	188592.html	188592.html	NUM
ftr-296	175	22	(	(	PUNCT
ftr-296	175	23	quoting	quote	VERB
ftr-296	175	24	michael	michael	PROPN
ftr-296	175	25	knolls	knolls	PROPN
ftr-296	175	26	,	,	PUNCT
ftr-296	175	27	who	who	PRON
ftr-296	175	28	notes	note	VERB
ftr-296	175	29	that	that	SCONJ
ftr-296	175	30	blocker	blocker	NOUN
ftr-296	175	31	corporations	corporation	NOUN
ftr-296	175	32	are	be	AUX
ftr-296	175	33	often	often	ADV
ftr-296	175	34	used	use	VERB
ftr-296	175	35	to	to	PART
ftr-296	175	36	avoid	avoid	VERB
ftr-296	175	37	the	the	DET
ftr-296	175	38	tax	tax	NOUN
ftr-296	175	39	on	on	ADP
ftr-296	175	40	unrelated	unrelated	ADJ
ftr-296	175	41	business	business	NOUN
ftr-296	175	42	income	income	NOUN
ftr-296	175	43	)	)	PUNCT
ftr-296	175	44	.	.	PUNCT
ftr-296	176	1	the	the	DET
ftr-296	176	2	blocker	blocker	NOUN
ftr-296	176	3	corporation	corporation	NOUN
ftr-296	176	4	then	then	ADV
ftr-296	176	5	pays	pay	VERB
ftr-296	176	6	dividends	dividend	NOUN
ftr-296	176	7	to	to	ADP
ftr-296	176	8	the	the	DET
ftr-296	176	9	ira	ira	PROPN
ftr-296	176	10	;	;	PUNCT
ftr-296	176	11	the	the	DET
ftr-296	176	12	dividends	dividend	NOUN
ftr-296	176	13	are	be	AUX
ftr-296	176	14	not	not	PART
ftr-296	176	15	subject	subject	ADJ
ftr-296	176	16	to	to	ADP
ftr-296	176	17	the	the	DET
ftr-296	176	18	tax	tax	NOUN
ftr-296	176	19	on	on	ADP
ftr-296	176	20	unrelated	unrelated	ADJ
ftr-296	176	21	business	business	NOUN
ftr-296	176	22	income	income	NOUN
ftr-296	176	23	.	.	PUNCT
ftr-296	177	1	although	although	SCONJ
ftr-296	177	2	a	a	DET
ftr-296	177	3	blocker	blocker	NOUN
ftr-296	177	4	corporation	corporation	NOUN
ftr-296	177	5	would	would	AUX
ftr-296	177	6	have	have	AUX
ftr-296	177	7	spared	spare	VERB
ftr-296	177	8	romney	romney	NOUN
ftr-296	177	9	’s	’s	PART
ftr-296	177	10	ira	ira	PROPN
ftr-296	177	11	the	the	DET
ftr-296	177	12	unrelated	unrelated	ADJ
ftr-296	177	13	business	business	NOUN
ftr-296	177	14	tax	tax	NOUN
ftr-296	177	15	,	,	PUNCT
ftr-296	177	16	it	it	PRON
ftr-296	177	17	would	would	AUX
ftr-296	177	18	have	have	AUX
ftr-296	177	19	only	only	ADV
ftr-296	177	20	provided	provide	VERB
ftr-296	177	21	a	a	DET
ftr-296	177	22	significant	significant	ADJ
ftr-296	177	23	tax	tax	NOUN
ftr-296	177	24	benefit	benefit	NOUN
ftr-296	177	25	only	only	ADV
ftr-296	177	26	to	to	ADP
ftr-296	177	27	the	the	DET
ftr-296	177	28	extent	extent	NOUN
ftr-296	177	29	that	that	SCONJ
ftr-296	177	30	the	the	DET
ftr-296	177	31	blocker	blocker	NOUN
ftr-296	177	32	corporation	corporation	NOUN
ftr-296	177	33	was	be	AUX
ftr-296	177	34	itself	itself	PRON
ftr-296	177	35	exempt	exempt	ADJ
ftr-296	177	36	from	from	ADP
ftr-296	177	37	united	united	PROPN
ftr-296	177	38	states	states	PROPN
ftr-296	177	39	taxation	taxation	NOUN
ftr-296	177	40	on	on	ADP
ftr-296	177	41	the	the	DET
ftr-296	177	42	income	income	NOUN
ftr-296	177	43	allocable	allocable	ADJ
ftr-296	177	44	to	to	ADP
ftr-296	177	45	the	the	DET
ftr-296	177	46	blocker	blocker	NOUN
ftr-296	177	47	corporation	corporation	NOUN
ftr-296	177	48	and	and	CCONJ
ftr-296	177	49	was	be	AUX
ftr-296	177	50	also	also	ADV
ftr-296	177	51	subject	subject	ADJ
ftr-296	177	52	to	to	ADP
ftr-296	177	53	a	a	DET
ftr-296	177	54	low	low	ADJ
ftr-296	177	55	offshore	offshore	ADJ
ftr-296	177	56	tax	tax	NOUN
ftr-296	177	57	rate	rate	NOUN
ftr-296	177	58	,	,	PUNCT
ftr-296	177	59	issues	issue	NOUN
ftr-296	177	60	beyond	beyond	ADP
ftr-296	177	61	the	the	DET
ftr-296	177	62	scope	scope	NOUN
ftr-296	177	63	of	of	ADP
ftr-296	177	64	the	the	DET
ftr-296	177	65	paper	paper	NOUN
ftr-296	177	66	.	.	PUNCT
ftr-296	178	1	but	but	CCONJ
ftr-296	178	2	see	see	VERB
ftr-296	178	3	willard	willard	PROPN
ftr-296	178	4	b.	b.	PROPN
ftr-296	178	5	taylor	taylor	PROPN
ftr-296	178	6	,	,	PUNCT
ftr-296	178	7	“	"	PUNCT
ftr-296	178	8	blockers	blocker	NOUN
ftr-296	178	9	,	,	PUNCT
ftr-296	178	10	”	"	PUNCT
ftr-296	178	11	“	"	PUNCT
ftr-296	178	12	stoppers	stopper	NOUN
ftr-296	178	13	,	,	PUNCT
ftr-296	178	14	”	"	PUNCT
ftr-296	178	15	and	and	CCONJ
ftr-296	178	16	the	the	DET
ftr-296	178	17	entity	entity	NOUN
ftr-296	178	18	classification	classification	NOUN
ftr-296	178	19	rules	rule	NOUN
ftr-296	178	20	,	,	PUNCT
ftr-296	178	21	64	64	NUM
ftr-296	178	22	tax	tax	NOUN
ftr-296	178	23	law	law	NOUN
ftr-296	178	24	.	.	PUNCT
ftr-296	179	1	1	1	NUM
ftr-296	179	2	(	(	PUNCT
ftr-296	179	3	2011	2011	NUM
ftr-296	179	4	)	)	PUNCT
ftr-296	179	5	.	.	PUNCT
ftr-296	180	1	2014	2014	NUM
ftr-296	180	2	]	]	PUNCT
ftr-296	180	3	equity	equity	NOUN
ftr-296	180	4	in	in	ADP
ftr-296	180	5	the	the	DET
ftr-296	180	6	distribution	distribution	NOUN
ftr-296	180	7	of	of	ADP
ftr-296	180	8	tax	tax	NOUN
ftr-296	180	9	preferences	preference	NOUN
ftr-296	180	10	for	for	ADP
ftr-296	180	11	pensions	pension	NOUN
ftr-296	180	12	97	97	NUM
ftr-296	180	13	iii	iii	NOUN
ftr-296	180	14	.	.	PUNCT
ftr-296	181	1	the	the	DET
ftr-296	181	2	proposal	proposal	NOUN
ftr-296	181	3	:	:	PUNCT
ftr-296	181	4	required	require	VERB
ftr-296	181	5	distributions	distribution	NOUN
ftr-296	181	6	from	from	ADP
ftr-296	181	7	accounts	account	NOUN
ftr-296	181	8	in	in	ADP
ftr-296	181	9	excess	excess	NOUN
ftr-296	181	10	of	of	ADP
ftr-296	181	11	a	a	DET
ftr-296	181	12	ceiling	ceiling	NOUN
ftr-296	181	13	amount	amount	NOUN
ftr-296	181	14	this	this	DET
ftr-296	181	15	paper	paper	NOUN
ftr-296	181	16	proposes	propose	VERB
ftr-296	181	17	setting	set	VERB
ftr-296	181	18	a	a	DET
ftr-296	181	19	cap	cap	NOUN
ftr-296	181	20	on	on	ADP
ftr-296	181	21	the	the	DET
ftr-296	181	22	amount	amount	NOUN
ftr-296	181	23	an	an	DET
ftr-296	181	24	individual	individual	NOUN
ftr-296	181	25	can	can	AUX
ftr-296	181	26	hold	hold	VERB
ftr-296	181	27	in	in	ADP
ftr-296	181	28	tax	tax	NOUN
ftr-296	181	29	-	-	PUNCT
ftr-296	181	30	preferenced	preference	VERB
ftr-296	181	31	defined	define	VERB
ftr-296	181	32	contribution	contribution	NOUN
ftr-296	181	33	plans	plan	NOUN
ftr-296	181	34	and	and	CCONJ
ftr-296	181	35	iras	ira	NOUN
ftr-296	181	36	.	.	PUNCT
ftr-296	182	1	we	we	PRON
ftr-296	182	2	suggest	suggest	VERB
ftr-296	182	3	a	a	DET
ftr-296	182	4	cap	cap	NOUN
ftr-296	182	5	of	of	ADP
ftr-296	182	6	$	$	SYM
ftr-296	182	7	5	5	NUM
ftr-296	182	8	million	million	NUM
ftr-296	182	9	,	,	PUNCT
ftr-296	182	10	indexed	index	VERB
ftr-296	182	11	for	for	ADP
ftr-296	182	12	inflation	inflation	NOUN
ftr-296	182	13	,	,	PUNCT
ftr-296	182	14	although	although	SCONJ
ftr-296	182	15	another	another	DET
ftr-296	182	16	figure	figure	NOUN
ftr-296	182	17	could	could	AUX
ftr-296	182	18	be	be	AUX
ftr-296	182	19	substituted	substitute	VERB
ftr-296	182	20	.	.	PUNCT
ftr-296	183	1	we	we	PRON
ftr-296	183	2	arrived	arrive	VERB
ftr-296	183	3	at	at	ADP
ftr-296	183	4	the	the	DET
ftr-296	183	5	$	$	SYM
ftr-296	183	6	5	5	NUM
ftr-296	183	7	million	million	NUM
ftr-296	183	8	amount	amount	NOUN
ftr-296	183	9	based	base	VERB
ftr-296	183	10	on	on	ADP
ftr-296	183	11	the	the	DET
ftr-296	183	12	amount	amount	NOUN
ftr-296	183	13	of	of	ADP
ftr-296	183	14	retirement	retirement	NOUN
ftr-296	183	15	income	income	NOUN
ftr-296	183	16	an	an	DET
ftr-296	183	17	account	account	NOUN
ftr-296	183	18	would	would	AUX
ftr-296	183	19	provide	provide	VERB
ftr-296	183	20	.	.	PUNCT
ftr-296	184	1	using	use	VERB
ftr-296	184	2	the	the	DET
ftr-296	184	3	rule	rule	NOUN
ftr-296	184	4	of	of	ADP
ftr-296	184	5	thumb	thumb	NOUN
ftr-296	184	6	that	that	SCONJ
ftr-296	184	7	an	an	DET
ftr-296	184	8	individual	individual	NOUN
ftr-296	184	9	can	can	AUX
ftr-296	184	10	withdraw	withdraw	VERB
ftr-296	184	11	4	4	NUM
ftr-296	184	12	percent	percent	NOUN
ftr-296	184	13	of	of	ADP
ftr-296	184	14	assets	asset	NOUN
ftr-296	184	15	in	in	ADP
ftr-296	184	16	retirement	retirement	NOUN
ftr-296	184	17	without	without	ADP
ftr-296	184	18	overly	overly	ADV
ftr-296	184	19	risking	risk	VERB
ftr-296	184	20	running	run	VERB
ftr-296	184	21	out	out	ADP
ftr-296	184	22	of	of	ADP
ftr-296	184	23	money	money	NOUN
ftr-296	184	24	during	during	ADP
ftr-296	184	25	retirement	retirement	NOUN
ftr-296	184	26	,	,	PUNCT
ftr-296	184	27	that	that	DET
ftr-296	184	28	maximum	maximum	ADJ
ftr-296	184	29	amount	amount	NOUN
ftr-296	184	30	would	would	AUX
ftr-296	184	31	permit	permit	VERB
ftr-296	184	32	an	an	DET
ftr-296	184	33	annual	annual	ADJ
ftr-296	184	34	retirement	retirement	NOUN
ftr-296	184	35	benefit	benefit	NOUN
ftr-296	184	36	of	of	ADP
ftr-296	184	37	$	$	SYM
ftr-296	184	38	200,000	200,000	NUM
ftr-296	184	39	,	,	PUNCT
ftr-296	184	40	far	far	ADV
ftr-296	184	41	above	above	ADV
ftr-296	184	42	that	that	PRON
ftr-296	184	43	received	receive	VERB
ftr-296	184	44	by	by	ADP
ftr-296	184	45	most	most	ADJ
ftr-296	184	46	americans	americans	PROPN
ftr-296	184	47	but	but	CCONJ
ftr-296	184	48	allowing	allow	VERB
ftr-296	184	49	the	the	DET
ftr-296	184	50	system	system	NOUN
ftr-296	184	51	to	to	PART
ftr-296	184	52	also	also	ADV
ftr-296	184	53	provide	provide	VERB
ftr-296	184	54	taxpreferenced	taxpreferenced	ADJ
ftr-296	184	55	benefits	benefit	NOUN
ftr-296	184	56	for	for	ADP
ftr-296	184	57	upper	upper	ADJ
ftr-296	184	58	income	income	NOUN
ftr-296	184	59	americans	americans	PROPN
ftr-296	184	60	.	.	PUNCT
ftr-296	185	1	27	27	NUM
ftr-296	185	2	this	this	PRON
ftr-296	185	3	is	be	AUX
ftr-296	185	4	the	the	DET
ftr-296	185	5	same	same	ADJ
ftr-296	185	6	maximum	maximum	ADJ
ftr-296	185	7	benefit	benefit	NOUN
ftr-296	185	8	that	that	PRON
ftr-296	185	9	can	can	AUX
ftr-296	185	10	currently	currently	ADV
ftr-296	185	11	be	be	AUX
ftr-296	185	12	paid	pay	VERB
ftr-296	185	13	from	from	ADP
ftr-296	185	14	a	a	DET
ftr-296	185	15	defined	define	VERB
ftr-296	185	16	benefit	benefit	NOUN
ftr-296	185	17	plan	plan	NOUN
ftr-296	185	18	under	under	ADP
ftr-296	185	19	the	the	DET
ftr-296	185	20	section	section	NOUN
ftr-296	185	21	415	415	NUM
ftr-296	185	22	limitation	limitation	NOUN
ftr-296	185	23	applicable	applicable	ADJ
ftr-296	185	24	to	to	ADP
ftr-296	185	25	such	such	ADJ
ftr-296	185	26	plans	plan	NOUN
ftr-296	185	27	.	.	PUNCT
ftr-296	186	1	this	this	DET
ftr-296	186	2	proposal	proposal	NOUN
ftr-296	186	3	provides	provide	VERB
ftr-296	186	4	a	a	DET
ftr-296	186	5	simple	simple	ADJ
ftr-296	186	6	,	,	PUNCT
ftr-296	186	7	bright	bright	ADJ
ftr-296	186	8	line	line	NOUN
ftr-296	186	9	solution	solution	NOUN
ftr-296	186	10	to	to	ADP
ftr-296	186	11	the	the	DET
ftr-296	186	12	problem	problem	NOUN
ftr-296	186	13	of	of	ADP
ftr-296	186	14	excessive	excessive	ADJ
ftr-296	186	15	amounts	amount	NOUN
ftr-296	186	16	in	in	ADP
ftr-296	186	17	iras	ira	NOUN
ftr-296	186	18	and	and	CCONJ
ftr-296	186	19	other	other	ADJ
ftr-296	186	20	defined	define	VERB
ftr-296	186	21	contribution	contribution	NOUN
ftr-296	186	22	pensions	pension	NOUN
ftr-296	186	23	for	for	ADP
ftr-296	186	24	some	some	DET
ftr-296	186	25	americans	americans	PROPN
ftr-296	186	26	.	.	PUNCT
ftr-296	187	1	the	the	DET
ftr-296	187	2	proposal	proposal	NOUN
ftr-296	187	3	retains	retain	VERB
ftr-296	187	4	the	the	DET
ftr-296	187	5	intent	intent	NOUN
ftr-296	187	6	of	of	ADP
ftr-296	187	7	the	the	DET
ftr-296	187	8	pension	pension	NOUN
ftr-296	187	9	system	system	NOUN
ftr-296	187	10	to	to	PART
ftr-296	187	11	provide	provide	VERB
ftr-296	187	12	tax	tax	NOUN
ftr-296	187	13	-	-	PUNCT
ftr-296	187	14	preferenced	preference	VERB
ftr-296	187	15	benefits	benefit	NOUN
ftr-296	187	16	that	that	PRON
ftr-296	187	17	are	be	AUX
ftr-296	187	18	sufficient	sufficient	ADJ
ftr-296	187	19	for	for	ADP
ftr-296	187	20	the	the	DET
ftr-296	187	21	retirement	retirement	NOUN
ftr-296	187	22	needs	need	NOUN
ftr-296	187	23	of	of	ADP
ftr-296	187	24	most	most	ADJ
ftr-296	187	25	americans	american	NOUN
ftr-296	187	26	,	,	PUNCT
ftr-296	187	27	while	while	SCONJ
ftr-296	187	28	limiting	limit	VERB
ftr-296	187	29	the	the	DET
ftr-296	187	30	maximum	maximum	ADJ
ftr-296	187	31	tax	tax	NOUN
ftr-296	187	32	preference	preference	NOUN
ftr-296	187	33	available	available	ADJ
ftr-296	187	34	and	and	CCONJ
ftr-296	187	35	thus	thus	ADV
ftr-296	187	36	the	the	DET
ftr-296	187	37	maximum	maximum	ADJ
ftr-296	187	38	tax	tax	NOUN
ftr-296	187	39	expenditure	expenditure	NOUN
ftr-296	187	40	per	per	ADP
ftr-296	187	41	person	person	NOUN
ftr-296	187	42	participating	participate	VERB
ftr-296	187	43	in	in	ADP
ftr-296	187	44	the	the	DET
ftr-296	187	45	pension	pension	NOUN
ftr-296	187	46	system	system	NOUN
ftr-296	187	47	.	.	PUNCT
ftr-296	188	1	the	the	DET
ftr-296	188	2	proposal	proposal	NOUN
ftr-296	188	3	would	would	AUX
ftr-296	188	4	improve	improve	VERB
ftr-296	188	5	the	the	DET
ftr-296	188	6	equity	equity	NOUN
ftr-296	188	7	in	in	ADP
ftr-296	188	8	the	the	DET
ftr-296	188	9	distribution	distribution	NOUN
ftr-296	188	10	of	of	ADP
ftr-296	188	11	tax	tax	NOUN
ftr-296	188	12	preferences	preference	NOUN
ftr-296	188	13	across	across	ADP
ftr-296	188	14	income	income	NOUN
ftr-296	188	15	classes	class	NOUN
ftr-296	188	16	and	and	CCONJ
ftr-296	188	17	would	would	AUX
ftr-296	188	18	prevent	prevent	VERB
ftr-296	188	19	the	the	DET
ftr-296	188	20	use	use	NOUN
ftr-296	188	21	of	of	ADP
ftr-296	188	22	taxpreferenced	taxpreferenced	ADJ
ftr-296	188	23	pensions	pension	NOUN
ftr-296	188	24	as	as	ADP
ftr-296	188	25	massive	massive	ADJ
ftr-296	188	26	tax	tax	NOUN
ftr-296	188	27	shelters	shelter	NOUN
ftr-296	188	28	by	by	ADP
ftr-296	188	29	wealthy	wealthy	ADJ
ftr-296	188	30	individuals	individual	NOUN
ftr-296	188	31	.	.	PUNCT
ftr-296	189	1	by	by	ADP
ftr-296	189	2	international	international	ADJ
ftr-296	189	3	standards	standard	NOUN
ftr-296	189	4	,	,	PUNCT
ftr-296	189	5	the	the	DET
ftr-296	189	6	limit	limit	NOUN
ftr-296	189	7	set	set	VERB
ftr-296	189	8	in	in	ADP
ftr-296	189	9	this	this	DET
ftr-296	189	10	proposal	proposal	NOUN
ftr-296	189	11	is	be	AUX
ftr-296	189	12	generous	generous	ADJ
ftr-296	189	13	.	.	PUNCT
ftr-296	190	1	the	the	DET
ftr-296	190	2	limit	limit	NOUN
ftr-296	190	3	proposed	propose	VERB
ftr-296	190	4	here	here	ADV
ftr-296	190	5	of	of	ADP
ftr-296	190	6	$	$	SYM
ftr-296	190	7	5	5	NUM
ftr-296	190	8	million	million	NUM
ftr-296	190	9	is	be	AUX
ftr-296	190	10	more	more	ADJ
ftr-296	190	11	than	than	ADP
ftr-296	190	12	twice	twice	DET
ftr-296	190	13	the	the	DET
ftr-296	190	14	limit	limit	NOUN
ftr-296	190	15	in	in	ADP
ftr-296	190	16	the	the	DET
ftr-296	190	17	united	united	ADJ
ftr-296	190	18	kingdom	kingdom	PROPN
ftr-296	190	19	.	.	PUNCT
ftr-296	191	1	a	a	DET
ftr-296	191	2	proposal	proposal	NOUN
ftr-296	191	3	for	for	ADP
ftr-296	191	4	such	such	DET
ftr-296	191	5	a	a	DET
ftr-296	191	6	limit	limit	NOUN
ftr-296	191	7	in	in	ADP
ftr-296	191	8	canada	canada	PROPN
ftr-296	191	9	would	would	AUX
ftr-296	191	10	set	set	VERB
ftr-296	191	11	the	the	DET
ftr-296	191	12	limit	limit	NOUN
ftr-296	191	13	at	at	ADP
ftr-296	191	14	$	$	SYM
ftr-296	191	15	2	2	NUM
ftr-296	191	16	million	million	NUM
ftr-296	191	17	.	.	PUNCT
ftr-296	192	1	28	28	NUM
ftr-296	192	2	iv	iv	NOUN
ftr-296	192	3	.	.	PUNCT
ftr-296	192	4	issues	issue	NOUN
ftr-296	192	5	and	and	CCONJ
ftr-296	192	6	criticisms	criticism	NOUN
ftr-296	192	7	concerning	concern	VERB
ftr-296	192	8	the	the	DET
ftr-296	192	9	proposal	proposal	NOUN
ftr-296	192	10	below	below	ADP
ftr-296	192	11	we	we	PRON
ftr-296	192	12	respond	respond	VERB
ftr-296	192	13	to	to	ADP
ftr-296	192	14	several	several	ADJ
ftr-296	192	15	issues	issue	NOUN
ftr-296	192	16	raised	raise	VERB
ftr-296	192	17	by	by	ADP
ftr-296	192	18	the	the	DET
ftr-296	192	19	proposal	proposal	NOUN
ftr-296	192	20	,	,	PUNCT
ftr-296	192	21	including	include	VERB
ftr-296	192	22	what	what	PRON
ftr-296	192	23	we	we	PRON
ftr-296	192	24	anticipate	anticipate	VERB
ftr-296	192	25	would	would	AUX
ftr-296	192	26	be	be	AUX
ftr-296	192	27	arguments	argument	NOUN
ftr-296	192	28	against	against	ADP
ftr-296	192	29	the	the	DET
ftr-296	192	30	proposal	proposal	NOUN
ftr-296	192	31	.	.	PUNCT
ftr-296	193	1	27	27	NUM
ftr-296	193	2	.	.	PUNCT
ftr-296	194	1	see	see	VERB
ftr-296	194	2	supra	supra	PROPN
ftr-296	194	3	note	note	PROPN
ftr-296	194	4	13	13	NUM
ftr-296	194	5	.	.	PUNCT
ftr-296	195	1	28	28	NUM
ftr-296	195	2	.	.	PUNCT
ftr-296	196	1	james	james	PROPN
ftr-296	196	2	pierlot	pierlot	PROPN
ftr-296	196	3	&	&	CCONJ
ftr-296	196	4	siddiqi	siddiqi	PROPN
ftr-296	196	5	faisal	faisal	PROPN
ftr-296	196	6	,	,	PUNCT
ftr-296	196	7	why	why	SCONJ
ftr-296	196	8	we	we	PRON
ftr-296	196	9	need	need	VERB
ftr-296	196	10	a	a	DET
ftr-296	196	11	lifetime	lifetime	NOUN
ftr-296	196	12	retirement	retirement	NOUN
ftr-296	196	13	saving	saving	NOUN
ftr-296	196	14	limit	limit	NOUN
ftr-296	196	15	,	,	PUNCT
ftr-296	196	16	benefits	benefit	VERB
ftr-296	196	17	canada	canada	PROPN
ftr-296	196	18	,	,	PUNCT
ftr-296	196	19	(	(	PUNCT
ftr-296	196	20	nov	nov	PROPN
ftr-296	196	21	.	.	PROPN
ftr-296	196	22	10	10	NUM
ftr-296	196	23	,	,	PUNCT
ftr-296	196	24	2011	2011	NUM
ftr-296	196	25	)	)	PUNCT
ftr-296	196	26	,	,	PUNCT
ftr-296	196	27	http://www.benefitscanada.com/	http://www.benefitscanada.com/	VERB
ftr-296	196	28	pensions	pension	NOUN
ftr-296	196	29	/	/	SYM
ftr-296	196	30	governance	governance	NOUN
ftr-296	196	31	-	-	PUNCT
ftr-296	196	32	law	law	NOUN
ftr-296	196	33	/	/	SYM
ftr-296	196	34	why	why	SCONJ
ftr-296	196	35	-	-	PUNCT
ftr-296	196	36	canada%e2%80%99s	canada%e2%80%99s	NOUN
ftr-296	196	37	-	-	PUNCT
ftr-296	196	38	aging	age	VERB
ftr-296	196	39	-	-	PUNCT
ftr-296	196	40	workforce	workforce	NOUN
ftr-296	196	41	-	-	PUNCT
ftr-296	196	42	needs	need	NOUN
ftr-296	196	43	-	-	PUNCT
ftr-296	196	44	a	a	DET
ftr-296	196	45	-	-	PUNCT
ftr-296	196	46	life	life	NOUN
ftr-296	196	47	time	time	NOUN
ftr-296	196	48	-	-	PUNCT
ftr-296	196	49	retirement	retirement	NOUN
ftr-296	196	50	-	-	PUNCT
ftr-296	196	51	saving	saving	NOUN
ftr-296	196	52	-	-	PUNCT
ftr-296	196	53	limit-22662	limit-22662	NOUN
ftr-296	196	54	.	.	PUNCT
ftr-296	197	1	98	98	NUM
ftr-296	197	2	florida	florida	PROPN
ftr-296	197	3	tax	tax	NOUN
ftr-296	197	4	review	review	NOUN
ftr-296	197	5	[	[	X
ftr-296	197	6	vol	vol	NOUN
ftr-296	197	7	.	.	PUNCT
ftr-296	198	1	15:2	15:2	NUM
ftr-296	198	2	a.	a.	NOUN
ftr-296	198	3	penalty	penalty	NOUN
ftr-296	198	4	against	against	ADP
ftr-296	198	5	skillful	skillful	ADJ
ftr-296	198	6	investing	invest	VERB
ftr-296	198	7	a	a	DET
ftr-296	198	8	possible	possible	ADJ
ftr-296	198	9	criticism	criticism	NOUN
ftr-296	198	10	of	of	ADP
ftr-296	198	11	the	the	DET
ftr-296	198	12	proposal	proposal	NOUN
ftr-296	198	13	is	be	AUX
ftr-296	198	14	that	that	SCONJ
ftr-296	198	15	it	it	PRON
ftr-296	198	16	would	would	AUX
ftr-296	198	17	penalize	penalize	VERB
ftr-296	198	18	people	people	NOUN
ftr-296	198	19	who	who	PRON
ftr-296	198	20	are	be	AUX
ftr-296	198	21	extraordinarily	extraordinarily	ADV
ftr-296	198	22	skillful	skillful	ADJ
ftr-296	198	23	or	or	CCONJ
ftr-296	198	24	lucky	lucky	ADJ
ftr-296	198	25	in	in	ADP
ftr-296	198	26	their	their	PRON
ftr-296	198	27	investments	investment	NOUN
ftr-296	198	28	and	and	CCONJ
ftr-296	198	29	have	have	AUX
ftr-296	198	30	achieved	achieve	VERB
ftr-296	198	31	larger	large	ADJ
ftr-296	198	32	amounts	amount	NOUN
ftr-296	198	33	in	in	ADP
ftr-296	198	34	their	their	PRON
ftr-296	198	35	iras	ira	NOUN
ftr-296	198	36	.	.	PUNCT
ftr-296	199	1	the	the	DET
ftr-296	199	2	response	response	NOUN
ftr-296	199	3	to	to	ADP
ftr-296	199	4	that	that	DET
ftr-296	199	5	criticism	criticism	NOUN
ftr-296	199	6	is	be	AUX
ftr-296	199	7	the	the	DET
ftr-296	199	8	fundamental	fundamental	ADJ
ftr-296	199	9	point	point	NOUN
ftr-296	199	10	of	of	ADP
ftr-296	199	11	this	this	DET
ftr-296	199	12	paper	paper	NOUN
ftr-296	199	13	,	,	PUNCT
ftr-296	199	14	which	which	PRON
ftr-296	199	15	is	be	AUX
ftr-296	199	16	that	that	SCONJ
ftr-296	199	17	it	it	PRON
ftr-296	199	18	is	be	AUX
ftr-296	199	19	the	the	DET
ftr-296	199	20	intent	intent	NOUN
ftr-296	199	21	of	of	ADP
ftr-296	199	22	congress	congress	PROPN
ftr-296	199	23	to	to	PART
ftr-296	199	24	limit	limit	VERB
ftr-296	199	25	the	the	DET
ftr-296	199	26	maximum	maximum	ADJ
ftr-296	199	27	tax	tax	NOUN
ftr-296	199	28	preference	preference	NOUN
ftr-296	199	29	an	an	DET
ftr-296	199	30	individual	individual	NOUN
ftr-296	199	31	can	can	AUX
ftr-296	199	32	receive	receive	VERB
ftr-296	199	33	from	from	ADP
ftr-296	199	34	a	a	DET
ftr-296	199	35	retirement	retirement	NOUN
ftr-296	199	36	plan	plan	NOUN
ftr-296	199	37	,	,	PUNCT
ftr-296	199	38	not	not	PART
ftr-296	199	39	to	to	PART
ftr-296	199	40	award	award	VERB
ftr-296	199	41	skillful	skillful	ADJ
ftr-296	199	42	or	or	CCONJ
ftr-296	199	43	lucky	lucky	ADJ
ftr-296	199	44	investment	investment	NOUN
ftr-296	199	45	performance	performance	NOUN
ftr-296	199	46	.	.	PUNCT
ftr-296	200	1	a	a	DET
ftr-296	200	2	further	further	ADJ
ftr-296	200	3	response	response	NOUN
ftr-296	200	4	to	to	ADP
ftr-296	200	5	that	that	DET
ftr-296	200	6	criticism	criticism	NOUN
ftr-296	200	7	is	be	AUX
ftr-296	200	8	that	that	SCONJ
ftr-296	200	9	the	the	DET
ftr-296	200	10	ceiling	ceiling	NOUN
ftr-296	200	11	in	in	ADP
ftr-296	200	12	this	this	DET
ftr-296	200	13	proposal	proposal	NOUN
ftr-296	200	14	has	have	AUX
ftr-296	200	15	been	be	AUX
ftr-296	200	16	set	set	VERB
ftr-296	200	17	at	at	ADP
ftr-296	200	18	a	a	DET
ftr-296	200	19	fairly	fairly	ADV
ftr-296	200	20	generous	generous	ADJ
ftr-296	200	21	level	level	NOUN
ftr-296	200	22	.	.	PUNCT
ftr-296	201	1	the	the	DET
ftr-296	201	2	proposed	propose	VERB
ftr-296	201	3	ceiling	ceiling	NOUN
ftr-296	201	4	,	,	PUNCT
ftr-296	201	5	which	which	PRON
ftr-296	201	6	is	be	AUX
ftr-296	201	7	for	for	ADP
ftr-296	201	8	individuals	individual	NOUN
ftr-296	201	9	,	,	PUNCT
ftr-296	201	10	is	be	AUX
ftr-296	201	11	almost	almost	ADV
ftr-296	201	12	100	100	NUM
ftr-296	201	13	times	time	NOUN
ftr-296	201	14	the	the	DET
ftr-296	201	15	median	median	PROPN
ftr-296	201	16	account	account	NOUN
ftr-296	201	17	balance	balance	NOUN
ftr-296	201	18	for	for	ADP
ftr-296	201	19	households	household	NOUN
ftr-296	201	20	in	in	ADP
ftr-296	201	21	2010	2010	NUM
ftr-296	201	22	.	.	PUNCT
ftr-296	202	1	29	29	NUM
ftr-296	203	1	moreover	moreover	ADV
ftr-296	203	2	,	,	PUNCT
ftr-296	203	3	the	the	DET
ftr-296	203	4	suggestion	suggestion	NOUN
ftr-296	203	5	that	that	SCONJ
ftr-296	203	6	the	the	DET
ftr-296	203	7	proposal	proposal	NOUN
ftr-296	203	8	is	be	AUX
ftr-296	203	9	a	a	DET
ftr-296	203	10	penalty	penalty	NOUN
ftr-296	203	11	is	be	AUX
ftr-296	203	12	itself	itself	PRON
ftr-296	203	13	misguided	misguided	ADJ
ftr-296	203	14	;	;	PUNCT
ftr-296	203	15	rather	rather	ADV
ftr-296	203	16	,	,	PUNCT
ftr-296	203	17	it	it	PRON
ftr-296	203	18	is	be	AUX
ftr-296	203	19	just	just	ADV
ftr-296	203	20	a	a	DET
ftr-296	203	21	withdrawal	withdrawal	NOUN
ftr-296	203	22	of	of	ADP
ftr-296	203	23	the	the	DET
ftr-296	203	24	benefits	benefit	NOUN
ftr-296	203	25	of	of	ADP
ftr-296	203	26	tax	tax	NOUN
ftr-296	203	27	deferral	deferral	NOUN
ftr-296	203	28	.	.	PUNCT
ftr-296	204	1	a	a	DET
ftr-296	204	2	skillful	skillful	ADJ
ftr-296	204	3	or	or	CCONJ
ftr-296	204	4	lucky	lucky	ADJ
ftr-296	204	5	investor	investor	NOUN
ftr-296	204	6	will	will	AUX
ftr-296	204	7	still	still	ADV
ftr-296	204	8	be	be	AUX
ftr-296	204	9	better	well	ADJ
ftr-296	204	10	off	off	ADP
ftr-296	204	11	than	than	ADP
ftr-296	204	12	an	an	DET
ftr-296	204	13	unlucky	unlucky	ADJ
ftr-296	204	14	or	or	CCONJ
ftr-296	204	15	unskilled	unskilled	ADJ
ftr-296	204	16	investor	investor	NOUN
ftr-296	204	17	.	.	PUNCT
ftr-296	205	1	they	they	PRON
ftr-296	205	2	will	will	AUX
ftr-296	205	3	just	just	ADV
ftr-296	205	4	lose	lose	VERB
ftr-296	205	5	the	the	DET
ftr-296	205	6	ability	ability	NOUN
ftr-296	205	7	to	to	PART
ftr-296	205	8	leverage	leverage	VERB
ftr-296	205	9	their	their	PRON
ftr-296	205	10	good	good	ADJ
ftr-296	205	11	results	result	NOUN
ftr-296	205	12	with	with	ADP
ftr-296	205	13	tax	tax	NOUN
ftr-296	205	14	benefits	benefit	NOUN
ftr-296	205	15	aimed	aim	VERB
ftr-296	205	16	to	to	PART
ftr-296	205	17	help	help	VERB
ftr-296	205	18	people	people	NOUN
ftr-296	205	19	have	have	VERB
ftr-296	205	20	adequate	adequate	ADJ
ftr-296	205	21	income	income	NOUN
ftr-296	205	22	security	security	NOUN
ftr-296	205	23	in	in	ADP
ftr-296	205	24	retirement	retirement	NOUN
ftr-296	205	25	.	.	PUNCT
ftr-296	206	1	b.	b.	PROPN
ftr-296	206	2	fluctuations	fluctuation	NOUN
ftr-296	206	3	in	in	ADP
ftr-296	206	4	asset	asset	NOUN
ftr-296	206	5	value	value	NOUN
ftr-296	206	6	people	people	NOUN
ftr-296	206	7	might	might	AUX
ftr-296	206	8	exceed	exceed	VERB
ftr-296	206	9	the	the	DET
ftr-296	206	10	maximum	maximum	NOUN
ftr-296	206	11	in	in	ADP
ftr-296	206	12	some	some	DET
ftr-296	206	13	years	year	NOUN
ftr-296	206	14	but	but	CCONJ
ftr-296	206	15	fall	fall	VERB
ftr-296	206	16	below	below	ADP
ftr-296	206	17	it	it	PRON
ftr-296	206	18	in	in	ADP
ftr-296	206	19	subsequent	subsequent	ADJ
ftr-296	206	20	years	year	NOUN
ftr-296	206	21	due	due	ADP
ftr-296	206	22	to	to	ADP
ftr-296	206	23	fluctuations	fluctuation	NOUN
ftr-296	206	24	in	in	ADP
ftr-296	206	25	the	the	DET
ftr-296	206	26	value	value	NOUN
ftr-296	206	27	of	of	ADP
ftr-296	206	28	assets	asset	NOUN
ftr-296	206	29	.	.	PUNCT
ftr-296	207	1	the	the	DET
ftr-296	207	2	effect	effect	NOUN
ftr-296	207	3	of	of	ADP
ftr-296	207	4	fluctuations	fluctuation	NOUN
ftr-296	207	5	in	in	ADP
ftr-296	207	6	assets	asset	NOUN
ftr-296	207	7	could	could	AUX
ftr-296	207	8	be	be	AUX
ftr-296	207	9	mitigated	mitigate	VERB
ftr-296	207	10	by	by	ADP
ftr-296	207	11	basing	base	VERB
ftr-296	207	12	the	the	DET
ftr-296	207	13	test	test	NOUN
ftr-296	207	14	for	for	ADP
ftr-296	207	15	exceeding	exceed	VERB
ftr-296	207	16	the	the	DET
ftr-296	207	17	limit	limit	NOUN
ftr-296	207	18	on	on	ADP
ftr-296	207	19	a	a	DET
ftr-296	207	20	multi	multi	ADJ
ftr-296	207	21	-	-	ADJ
ftr-296	207	22	year	year	NOUN
ftr-296	207	23	average	average	NOUN
ftr-296	207	24	(	(	PUNCT
ftr-296	207	25	for	for	ADP
ftr-296	207	26	example	example	NOUN
ftr-296	207	27	,	,	PUNCT
ftr-296	207	28	three	three	NUM
ftr-296	207	29	years	year	NOUN
ftr-296	207	30	)	)	PUNCT
ftr-296	207	31	of	of	ADP
ftr-296	207	32	the	the	DET
ftr-296	207	33	end	end	NOUN
ftr-296	207	34	-	-	PUNCT
ftr-296	207	35	of	of	ADP
ftr-296	207	36	-	-	PUNCT
ftr-296	207	37	year	year	NOUN
ftr-296	207	38	value	value	NOUN
ftr-296	207	39	in	in	ADP
ftr-296	207	40	the	the	DET
ftr-296	207	41	account	account	NOUN
ftr-296	207	42	.	.	PUNCT
ftr-296	208	1	people	people	NOUN
ftr-296	208	2	exceeding	exceed	VERB
ftr-296	208	3	the	the	DET
ftr-296	208	4	limit	limit	NOUN
ftr-296	208	5	using	use	VERB
ftr-296	208	6	that	that	DET
ftr-296	208	7	test	test	NOUN
ftr-296	208	8	would	would	AUX
ftr-296	208	9	be	be	AUX
ftr-296	208	10	required	require	VERB
ftr-296	208	11	to	to	PART
ftr-296	208	12	withdraw	withdraw	VERB
ftr-296	208	13	the	the	DET
ftr-296	208	14	excess	excess	NOUN
ftr-296	208	15	and	and	CCONJ
ftr-296	208	16	pay	pay	VERB
ftr-296	208	17	appropriate	appropriate	ADJ
ftr-296	208	18	taxes	taxis	NOUN
ftr-296	208	19	on	on	ADP
ftr-296	208	20	the	the	DET
ftr-296	208	21	amount	amount	NOUN
ftr-296	208	22	.	.	PUNCT
ftr-296	209	1	people	people	NOUN
ftr-296	209	2	exceeding	exceed	VERB
ftr-296	209	3	the	the	DET
ftr-296	209	4	limit	limit	NOUN
ftr-296	209	5	in	in	ADP
ftr-296	209	6	any	any	DET
ftr-296	209	7	year	year	NOUN
ftr-296	209	8	would	would	AUX
ftr-296	209	9	not	not	PART
ftr-296	209	10	be	be	AUX
ftr-296	209	11	permitted	permit	VERB
ftr-296	209	12	to	to	PART
ftr-296	209	13	contribute	contribute	VERB
ftr-296	209	14	to	to	ADP
ftr-296	209	15	the	the	DET
ftr-296	209	16	account	account	NOUN
ftr-296	209	17	the	the	DET
ftr-296	209	18	following	following	ADJ
ftr-296	209	19	year	year	NOUN
ftr-296	209	20	,	,	PUNCT
ftr-296	209	21	but	but	CCONJ
ftr-296	209	22	would	would	AUX
ftr-296	209	23	not	not	PART
ftr-296	209	24	be	be	AUX
ftr-296	209	25	required	require	VERB
ftr-296	209	26	to	to	PART
ftr-296	209	27	make	make	VERB
ftr-296	209	28	withdrawals	withdrawal	NOUN
ftr-296	209	29	from	from	ADP
ftr-296	209	30	the	the	DET
ftr-296	209	31	account	account	NOUN
ftr-296	209	32	unless	unless	SCONJ
ftr-296	209	33	the	the	DET
ftr-296	209	34	specified	specify	VERB
ftr-296	209	35	multi	multi	ADJ
ftr-296	209	36	-	-	ADJ
ftr-296	209	37	year	year	NOUN
ftr-296	209	38	average	average	NOUN
ftr-296	209	39	exceeded	exceed	VERB
ftr-296	209	40	the	the	DET
ftr-296	209	41	limit	limit	NOUN
ftr-296	209	42	.	.	PUNCT
ftr-296	210	1	alternatively	alternatively	ADV
ftr-296	210	2	,	,	PUNCT
ftr-296	210	3	the	the	DET
ftr-296	210	4	rule	rule	NOUN
ftr-296	210	5	might	might	AUX
ftr-296	210	6	require	require	VERB
ftr-296	210	7	withdrawal	withdrawal	NOUN
ftr-296	210	8	only	only	ADV
ftr-296	210	9	after	after	SCONJ
ftr-296	210	10	accounts	account	NOUN
ftr-296	210	11	exceed	exceed	VERB
ftr-296	210	12	the	the	DET
ftr-296	210	13	limit	limit	NOUN
ftr-296	210	14	for	for	ADP
ftr-296	210	15	a	a	DET
ftr-296	210	16	defined	define	VERB
ftr-296	210	17	period	period	NOUN
ftr-296	210	18	,	,	PUNCT
ftr-296	210	19	perhaps	perhaps	ADV
ftr-296	210	20	three	three	NUM
ftr-296	210	21	years	year	NOUN
ftr-296	210	22	,	,	PUNCT
ftr-296	210	23	or	or	CCONJ
ftr-296	210	24	the	the	DET
ftr-296	210	25	rule	rule	NOUN
ftr-296	210	26	might	might	AUX
ftr-296	210	27	require	require	VERB
ftr-296	210	28	withdrawals	withdrawal	NOUN
ftr-296	210	29	ratably	ratably	ADV
ftr-296	210	30	over	over	ADP
ftr-296	210	31	a	a	DET
ftr-296	210	32	defined	define	VERB
ftr-296	210	33	period	period	NOUN
ftr-296	210	34	of	of	ADP
ftr-296	210	35	time	time	NOUN
ftr-296	210	36	.	.	PUNCT
ftr-296	211	1	the	the	DET
ftr-296	211	2	tax	tax	NOUN
ftr-296	211	3	for	for	ADP
ftr-296	211	4	early	early	ADJ
ftr-296	211	5	withdrawals	withdrawal	NOUN
ftr-296	211	6	under	under	ADP
ftr-296	211	7	any	any	DET
ftr-296	211	8	such	such	ADJ
ftr-296	211	9	alternative	alternative	NOUN
ftr-296	211	10	could	could	AUX
ftr-296	211	11	possibly	possibly	ADV
ftr-296	211	12	be	be	AUX
ftr-296	211	13	waived	waive	VERB
ftr-296	211	14	,	,	PUNCT
ftr-296	211	15	but	but	CCONJ
ftr-296	211	16	that	that	DET
ftr-296	211	17	issue	issue	NOUN
ftr-296	211	18	is	be	AUX
ftr-296	211	19	not	not	PART
ftr-296	211	20	explored	explore	VERB
ftr-296	211	21	here	here	ADV
ftr-296	211	22	.	.	PUNCT
ftr-296	212	1	30	30	NUM
ftr-296	212	2	29	29	NUM
ftr-296	212	3	.	.	PUNCT
ftr-296	213	1	u.s	u.s	PROPN
ftr-296	213	2	.	.	PROPN
ftr-296	213	3	census	census	PROPN
ftr-296	213	4	bureau	bureau	PROPN
ftr-296	213	5	,	,	PUNCT
ftr-296	213	6	income	income	NOUN
ftr-296	213	7	,	,	PUNCT
ftr-296	213	8	poverty	poverty	NOUN
ftr-296	213	9	,	,	PUNCT
ftr-296	213	10	and	and	CCONJ
ftr-296	213	11	health	health	NOUN
ftr-296	213	12	insurance	insurance	NOUN
ftr-296	213	13	coverage	coverage	NOUN
ftr-296	213	14	in	in	ADP
ftr-296	213	15	the	the	DET
ftr-296	213	16	united	united	PROPN
ftr-296	213	17	states	states	PROPN
ftr-296	213	18	:	:	PUNCT
ftr-296	213	19	2011	2011	NUM
ftr-296	213	20	,	,	PUNCT
ftr-296	213	21	at	at	ADP
ftr-296	213	22	7	7	NUM
ftr-296	213	23	(	(	PUNCT
ftr-296	213	24	2012	2012	NUM
ftr-296	213	25	)	)	PUNCT
ftr-296	213	26	,	,	PUNCT
ftr-296	213	27	http://www.census.gov/prod/	http://www.census.gov/prod/	PUNCT
ftr-296	213	28	2012pubs	2012pubs	NOUN
ftr-296	213	29	/	/	SYM
ftr-296	213	30	p60	p60	NOUN
ftr-296	213	31	-	-	SYM
ftr-296	213	32	243.pdf	243.pdf	NUM
ftr-296	213	33	.	.	NOUN
ftr-296	213	34	30	30	NUM
ftr-296	213	35	.	.	PUNCT
ftr-296	213	36	section	section	PROPN
ftr-296	213	37	72(t	72(t	NUM
ftr-296	213	38	)	)	PUNCT
ftr-296	213	39	imposes	impose	VERB
ftr-296	213	40	a	a	DET
ftr-296	213	41	10	10	NUM
ftr-296	213	42	percent	percent	NOUN
ftr-296	213	43	excise	excise	NOUN
ftr-296	213	44	tax	tax	NOUN
ftr-296	213	45	on	on	ADP
ftr-296	213	46	most	most	ADJ
ftr-296	213	47	plan	plan	NOUN
ftr-296	213	48	distributions	distribution	NOUN
ftr-296	213	49	made	make	VERB
ftr-296	213	50	prior	prior	ADV
ftr-296	213	51	to	to	ADP
ftr-296	213	52	the	the	DET
ftr-296	213	53	year	year	NOUN
ftr-296	213	54	in	in	ADP
ftr-296	213	55	which	which	PRON
ftr-296	213	56	the	the	DET
ftr-296	213	57	account	account	NOUN
ftr-296	213	58	’s	’s	PART
ftr-296	213	59	owner	owner	NOUN
ftr-296	213	60	attains	attain	NOUN
ftr-296	213	61	age	age	NOUN
ftr-296	213	62	59½.	59½.	NOUN
ftr-296	213	63	2014	2014	NUM
ftr-296	213	64	]	]	PUNCT
ftr-296	213	65	equity	equity	NOUN
ftr-296	213	66	in	in	ADP
ftr-296	213	67	the	the	DET
ftr-296	213	68	distribution	distribution	NOUN
ftr-296	213	69	of	of	ADP
ftr-296	213	70	tax	tax	NOUN
ftr-296	213	71	preferences	preference	NOUN
ftr-296	213	72	for	for	ADP
ftr-296	213	73	pensions	pension	NOUN
ftr-296	213	74	99	99	NUM
ftr-296	213	75	c.	c.	NOUN
ftr-296	213	76	disincentive	disincentive	ADJ
ftr-296	213	77	for	for	ADP
ftr-296	213	78	plan	plan	NOUN
ftr-296	213	79	sponsorship	sponsorship	NOUN
ftr-296	213	80	firms	firm	NOUN
ftr-296	213	81	might	might	AUX
ftr-296	213	82	decide	decide	VERB
ftr-296	213	83	not	not	PART
ftr-296	213	84	to	to	PART
ftr-296	213	85	contribute	contribute	VERB
ftr-296	213	86	to	to	ADP
ftr-296	213	87	plans	plan	NOUN
ftr-296	213	88	if	if	SCONJ
ftr-296	213	89	their	their	PRON
ftr-296	213	90	owners	owner	NOUN
ftr-296	213	91	are	be	AUX
ftr-296	213	92	at	at	ADP
ftr-296	213	93	the	the	DET
ftr-296	213	94	cap	cap	NOUN
ftr-296	213	95	,	,	PUNCT
ftr-296	213	96	resulting	result	VERB
ftr-296	213	97	in	in	ADP
ftr-296	213	98	rank	rank	NOUN
ftr-296	213	99	-	-	PUNCT
ftr-296	213	100	and	and	CCONJ
ftr-296	213	101	-	-	PUNCT
ftr-296	213	102	file	file	NOUN
ftr-296	213	103	employees	employee	NOUN
ftr-296	213	104	losing	lose	VERB
ftr-296	213	105	the	the	DET
ftr-296	213	106	opportunity	opportunity	NOUN
ftr-296	213	107	to	to	PART
ftr-296	213	108	save	save	VERB
ftr-296	213	109	for	for	ADP
ftr-296	213	110	retirement	retirement	NOUN
ftr-296	213	111	.	.	PUNCT
ftr-296	214	1	this	this	PRON
ftr-296	214	2	may	may	AUX
ftr-296	214	3	be	be	AUX
ftr-296	214	4	true	true	ADJ
ftr-296	214	5	in	in	ADP
ftr-296	214	6	some	some	DET
ftr-296	214	7	situations	situation	NOUN
ftr-296	214	8	,	,	PUNCT
ftr-296	214	9	but	but	CCONJ
ftr-296	214	10	the	the	DET
ftr-296	214	11	problem	problem	NOUN
ftr-296	214	12	—	—	PUNCT
ftr-296	214	13	if	if	SCONJ
ftr-296	214	14	it	it	PRON
ftr-296	214	15	is	be	AUX
ftr-296	214	16	a	a	DET
ftr-296	214	17	problem	problem	NOUN
ftr-296	214	18	—	—	PUNCT
ftr-296	214	19	would	would	AUX
ftr-296	214	20	be	be	AUX
ftr-296	214	21	limited	limit	VERB
ftr-296	214	22	to	to	ADP
ftr-296	214	23	a	a	DET
ftr-296	214	24	small	small	ADJ
ftr-296	214	25	number	number	NOUN
ftr-296	214	26	of	of	ADP
ftr-296	214	27	firms	firm	NOUN
ftr-296	214	28	.	.	PUNCT
ftr-296	215	1	d.	d.	PROPN
ftr-296	215	2	a	a	DET
ftr-296	215	3	tax	tax	NOUN
ftr-296	215	4	on	on	ADP
ftr-296	215	5	ordinary	ordinary	ADJ
ftr-296	215	6	rates	rate	NOUN
ftr-296	215	7	of	of	ADP
ftr-296	215	8	return	return	NOUN
ftr-296	215	9	for	for	ADP
ftr-296	215	10	certain	certain	ADJ
ftr-296	215	11	individuals	individual	NOUN
ftr-296	215	12	people	people	NOUN
ftr-296	215	13	who	who	PRON
ftr-296	215	14	receive	receive	VERB
ftr-296	215	15	the	the	DET
ftr-296	215	16	maximum	maximum	ADJ
ftr-296	215	17	section	section	NOUN
ftr-296	215	18	415	415	NUM
ftr-296	215	19	contributions	contribution	NOUN
ftr-296	215	20	for	for	ADP
ftr-296	215	21	each	each	DET
ftr-296	215	22	year	year	NOUN
ftr-296	215	23	during	during	ADP
ftr-296	215	24	their	their	PRON
ftr-296	215	25	working	work	VERB
ftr-296	215	26	career	career	NOUN
ftr-296	215	27	might	might	AUX
ftr-296	215	28	exceed	exceed	VERB
ftr-296	215	29	the	the	DET
ftr-296	215	30	cap	cap	NOUN
ftr-296	215	31	even	even	ADV
ftr-296	215	32	if	if	SCONJ
ftr-296	215	33	their	their	PRON
ftr-296	215	34	rate	rate	NOUN
ftr-296	215	35	of	of	ADP
ftr-296	215	36	return	return	NOUN
ftr-296	215	37	is	be	AUX
ftr-296	215	38	not	not	PART
ftr-296	215	39	extraordinary	extraordinary	ADJ
ftr-296	215	40	by	by	ADP
ftr-296	215	41	historical	historical	ADJ
ftr-296	215	42	standards	standard	NOUN
ftr-296	215	43	.	.	PUNCT
ftr-296	216	1	31	31	NUM
ftr-296	216	2	over	over	ADP
ftr-296	216	3	a	a	DET
ftr-296	216	4	35	35	NUM
ftr-296	216	5	-	-	PUNCT
ftr-296	216	6	year	year	NOUN
ftr-296	216	7	contribution	contribution	NOUN
ftr-296	216	8	history	history	NOUN
ftr-296	216	9	,	,	PUNCT
ftr-296	216	10	for	for	ADP
ftr-296	216	11	example	example	NOUN
ftr-296	216	12	,	,	PUNCT
ftr-296	216	13	a	a	DET
ftr-296	216	14	rate	rate	NOUN
ftr-296	216	15	of	of	ADP
ftr-296	216	16	return	return	NOUN
ftr-296	216	17	of	of	ADP
ftr-296	216	18	approximately	approximately	ADV
ftr-296	216	19	5.4	5.4	NUM
ftr-296	216	20	percent	percent	NOUN
ftr-296	216	21	would	would	AUX
ftr-296	216	22	produce	produce	VERB
ftr-296	216	23	retirement	retirement	NOUN
ftr-296	216	24	savings	saving	NOUN
ftr-296	216	25	in	in	ADP
ftr-296	216	26	excess	excess	NOUN
ftr-296	216	27	of	of	ADP
ftr-296	216	28	the	the	DET
ftr-296	216	29	suggested	suggest	VERB
ftr-296	216	30	$	$	SYM
ftr-296	216	31	5	5	NUM
ftr-296	216	32	million	million	NUM
ftr-296	216	33	cap	cap	NOUN
ftr-296	216	34	in	in	ADP
ftr-296	216	35	a	a	DET
ftr-296	216	36	world	world	NOUN
ftr-296	216	37	with	with	ADP
ftr-296	216	38	no	no	DET
ftr-296	216	39	inflation	inflation	NOUN
ftr-296	216	40	.	.	PUNCT
ftr-296	217	1	this	this	PRON
ftr-296	217	2	compares	compare	VERB
ftr-296	217	3	to	to	ADP
ftr-296	217	4	a	a	DET
ftr-296	217	5	negative	negative	ADJ
ftr-296	217	6	real	real	ADJ
ftr-296	217	7	rate	rate	NOUN
ftr-296	217	8	of	of	ADP
ftr-296	217	9	return	return	NOUN
ftr-296	217	10	on	on	ADP
ftr-296	217	11	average	average	ADJ
ftr-296	217	12	for	for	ADP
ftr-296	217	13	pension	pension	NOUN
ftr-296	217	14	funds	fund	NOUN
ftr-296	217	15	in	in	ADP
ftr-296	217	16	the	the	DET
ftr-296	217	17	united	united	PROPN
ftr-296	217	18	states	states	PROPN
ftr-296	217	19	between	between	ADP
ftr-296	217	20	december	december	PROPN
ftr-296	217	21	2001	2001	NUM
ftr-296	217	22	and	and	CCONJ
ftr-296	217	23	december	december	PROPN
ftr-296	217	24	2010	2010	NUM
ftr-296	217	25	.	.	PUNCT
ftr-296	218	1	32	32	NUM
ftr-296	218	2	jack	jack	PROPN
ftr-296	218	3	bogle	bogle	PROPN
ftr-296	218	4	,	,	PUNCT
ftr-296	218	5	founder	founder	NOUN
ftr-296	218	6	of	of	ADP
ftr-296	218	7	the	the	DET
ftr-296	218	8	mutual	mutual	ADJ
ftr-296	218	9	fund	fund	NOUN
ftr-296	218	10	company	company	NOUN
ftr-296	218	11	vanguard	vanguard	NOUN
ftr-296	218	12	,	,	PUNCT
ftr-296	218	13	estimates	estimate	VERB
ftr-296	218	14	a	a	DET
ftr-296	218	15	decade	decade	NOUN
ftr-296	218	16	later	later	ADV
ftr-296	218	17	that	that	SCONJ
ftr-296	218	18	the	the	DET
ftr-296	218	19	nominal	nominal	ADJ
ftr-296	218	20	rate	rate	NOUN
ftr-296	218	21	of	of	ADP
ftr-296	218	22	return	return	NOUN
ftr-296	218	23	on	on	ADP
ftr-296	218	24	stocks	stock	NOUN
ftr-296	218	25	will	will	AUX
ftr-296	218	26	be	be	AUX
ftr-296	218	27	between	between	ADP
ftr-296	218	28	7	7	NUM
ftr-296	218	29	and	and	CCONJ
ftr-296	218	30	7.5	7.5	NUM
ftr-296	218	31	percent	percent	NOUN
ftr-296	218	32	over	over	ADP
ftr-296	218	33	the	the	DET
ftr-296	218	34	next	next	ADJ
ftr-296	218	35	decade	decade	NOUN
ftr-296	218	36	,	,	PUNCT
ftr-296	218	37	and	and	CCONJ
ftr-296	218	38	that	that	SCONJ
ftr-296	218	39	a	a	DET
ftr-296	218	40	balanced	balanced	ADJ
ftr-296	218	41	portfolio	portfolio	NOUN
ftr-296	218	42	of	of	ADP
ftr-296	218	43	60	60	NUM
ftr-296	218	44	percent	percent	NOUN
ftr-296	218	45	stocks	stock	NOUN
ftr-296	218	46	and	and	CCONJ
ftr-296	218	47	40	40	NUM
ftr-296	218	48	percent	percent	NOUN
ftr-296	218	49	bonds	bond	NOUN
ftr-296	218	50	will	will	AUX
ftr-296	218	51	yield	yield	VERB
ftr-296	218	52	about	about	ADV
ftr-296	218	53	6	6	NUM
ftr-296	218	54	percent	percent	NOUN
ftr-296	218	55	nominal	nominal	ADJ
ftr-296	218	56	,	,	PUNCT
ftr-296	218	57	33	33	NUM
ftr-296	218	58	suggesting	suggest	VERB
ftr-296	218	59	that	that	SCONJ
ftr-296	218	60	a	a	DET
ftr-296	218	61	real	real	ADJ
ftr-296	218	62	rate	rate	NOUN
ftr-296	218	63	of	of	ADP
ftr-296	218	64	return	return	NOUN
ftr-296	218	65	of	of	ADP
ftr-296	218	66	5.4	5.4	NUM
ftr-296	218	67	percent	percent	NOUN
ftr-296	218	68	would	would	AUX
ftr-296	218	69	be	be	AUX
ftr-296	218	70	high	high	ADJ
ftr-296	218	71	.	.	PUNCT
ftr-296	219	1	34	34	NUM
ftr-296	219	2	31	31	NUM
ftr-296	219	3	.	.	PUNCT
ftr-296	220	1	this	this	PRON
ftr-296	220	2	suggests	suggest	VERB
ftr-296	220	3	that	that	SCONJ
ftr-296	220	4	the	the	DET
ftr-296	220	5	section	section	NOUN
ftr-296	220	6	415(c	415(c	NOUN
ftr-296	220	7	)	)	PUNCT
ftr-296	220	8	limit	limit	NOUN
ftr-296	220	9	on	on	ADP
ftr-296	220	10	annual	annual	ADJ
ftr-296	220	11	additions	addition	NOUN
ftr-296	220	12	to	to	ADP
ftr-296	220	13	defined	define	VERB
ftr-296	220	14	contribution	contribution	NOUN
ftr-296	220	15	plans	plan	NOUN
ftr-296	220	16	may	may	AUX
ftr-296	220	17	be	be	AUX
ftr-296	220	18	excessive	excessive	ADJ
ftr-296	220	19	for	for	ADP
ftr-296	220	20	individuals	individual	NOUN
ftr-296	220	21	who	who	PRON
ftr-296	220	22	make	make	VERB
ftr-296	220	23	contributions	contribution	NOUN
ftr-296	220	24	at	at	ADP
ftr-296	220	25	or	or	CCONJ
ftr-296	220	26	near	near	ADP
ftr-296	220	27	the	the	DET
ftr-296	220	28	maximum	maximum	NOUN
ftr-296	220	29	throughout	throughout	ADP
ftr-296	220	30	their	their	PRON
ftr-296	220	31	career	career	NOUN
ftr-296	220	32	.	.	PUNCT
ftr-296	221	1	professor	professor	PROPN
ftr-296	221	2	dan	dan	PROPN
ftr-296	221	3	halperin	halperin	PROPN
ftr-296	221	4	and	and	CCONJ
ftr-296	221	5	marla	marla	PROPN
ftr-296	221	6	schnall	schnall	PROPN
ftr-296	221	7	have	have	AUX
ftr-296	221	8	suggested	suggest	VERB
ftr-296	221	9	that	that	SCONJ
ftr-296	221	10	it	it	PRON
ftr-296	221	11	might	might	AUX
ftr-296	221	12	be	be	AUX
ftr-296	221	13	reasonable	reasonable	ADJ
ftr-296	221	14	to	to	PART
ftr-296	221	15	lower	lower	VERB
ftr-296	221	16	the	the	DET
ftr-296	221	17	section	section	NOUN
ftr-296	221	18	415(c	415(c	PROPN
ftr-296	221	19	)	)	PUNCT
ftr-296	221	20	limits	limit	NOUN
ftr-296	221	21	on	on	ADP
ftr-296	221	22	annual	annual	ADJ
ftr-296	221	23	additions	addition	NOUN
ftr-296	221	24	and	and	CCONJ
ftr-296	221	25	permit	permit	VERB
ftr-296	221	26	catch	catch	VERB
ftr-296	221	27	-	-	PUNCT
ftr-296	221	28	up	up	ADP
ftr-296	221	29	contributions	contribution	NOUN
ftr-296	221	30	for	for	ADP
ftr-296	221	31	older	old	ADJ
ftr-296	221	32	workers	worker	NOUN
ftr-296	221	33	,	,	PUNCT
ftr-296	221	34	but	but	CCONJ
ftr-296	221	35	only	only	ADV
ftr-296	221	36	if	if	SCONJ
ftr-296	221	37	their	their	PRON
ftr-296	221	38	account	account	NOUN
ftr-296	221	39	balances	balance	NOUN
ftr-296	221	40	at	at	ADP
ftr-296	221	41	an	an	DET
ftr-296	221	42	older	old	ADJ
ftr-296	221	43	age	age	NOUN
ftr-296	221	44	are	be	AUX
ftr-296	221	45	inadequate	inadequate	ADJ
ftr-296	221	46	to	to	PART
ftr-296	221	47	supply	supply	VERB
ftr-296	221	48	adequate	adequate	ADJ
ftr-296	221	49	retirement	retirement	NOUN
ftr-296	221	50	income	income	NOUN
ftr-296	221	51	.	.	PUNCT
ftr-296	222	1	see	see	VERB
ftr-296	222	2	halperin	halperin	PROPN
ftr-296	222	3	&	&	CCONJ
ftr-296	222	4	schnall	schnall	PROPN
ftr-296	222	5	,	,	PUNCT
ftr-296	222	6	supra	supra	PROPN
ftr-296	222	7	note	note	NOUN
ftr-296	222	8	22	22	NUM
ftr-296	222	9	.	.	PUNCT
ftr-296	223	1	it	it	PRON
ftr-296	223	2	might	might	AUX
ftr-296	223	3	also	also	ADV
ftr-296	223	4	be	be	AUX
ftr-296	223	5	possible	possible	ADJ
ftr-296	223	6	to	to	PART
ftr-296	223	7	expressly	expressly	ADV
ftr-296	223	8	coordinate	coordinate	VERB
ftr-296	223	9	the	the	DET
ftr-296	223	10	limits	limit	NOUN
ftr-296	223	11	with	with	ADP
ftr-296	223	12	age	age	NOUN
ftr-296	223	13	,	,	PUNCT
ftr-296	223	14	with	with	ADP
ftr-296	223	15	the	the	DET
ftr-296	223	16	limits	limit	NOUN
ftr-296	223	17	increasing	increase	VERB
ftr-296	223	18	as	as	ADP
ftr-296	223	19	the	the	DET
ftr-296	223	20	participant	participant	ADJ
ftr-296	223	21	ages	age	NOUN
ftr-296	223	22	.	.	PUNCT
ftr-296	224	1	in	in	ADP
ftr-296	224	2	such	such	ADJ
ftr-296	224	3	case	case	NOUN
ftr-296	224	4	,	,	PUNCT
ftr-296	224	5	the	the	DET
ftr-296	224	6	limit	limit	NOUN
ftr-296	224	7	for	for	ADP
ftr-296	224	8	any	any	DET
ftr-296	224	9	particular	particular	ADJ
ftr-296	224	10	age	age	NOUN
ftr-296	224	11	would	would	AUX
ftr-296	224	12	be	be	AUX
ftr-296	224	13	set	set	VERB
ftr-296	224	14	as	as	ADP
ftr-296	224	15	the	the	DET
ftr-296	224	16	present	present	ADJ
ftr-296	224	17	value	value	NOUN
ftr-296	224	18	of	of	ADP
ftr-296	224	19	the	the	DET
ftr-296	224	20	age	age	NOUN
ftr-296	224	21	65	65	NUM
ftr-296	224	22	limit	limit	NOUN
ftr-296	224	23	.	.	PUNCT
ftr-296	225	1	this	this	DET
ftr-296	225	2	approach	approach	NOUN
ftr-296	225	3	,	,	PUNCT
ftr-296	225	4	however	however	ADV
ftr-296	225	5	,	,	PUNCT
ftr-296	225	6	would	would	AUX
ftr-296	225	7	be	be	AUX
ftr-296	225	8	more	more	ADV
ftr-296	225	9	complex	complex	ADJ
ftr-296	225	10	than	than	ADP
ftr-296	225	11	the	the	DET
ftr-296	225	12	current	current	ADJ
ftr-296	225	13	system	system	NOUN
ftr-296	225	14	,	,	PUNCT
ftr-296	225	15	and	and	CCONJ
ftr-296	225	16	might	might	AUX
ftr-296	225	17	have	have	VERB
ftr-296	225	18	its	its	PRON
ftr-296	225	19	own	own	ADJ
ftr-296	225	20	equitable	equitable	ADJ
ftr-296	225	21	oddities	oddity	NOUN
ftr-296	225	22	,	,	PUNCT
ftr-296	225	23	especially	especially	ADV
ftr-296	225	24	during	during	ADP
ftr-296	225	25	periods	period	NOUN
ftr-296	225	26	when	when	SCONJ
ftr-296	225	27	the	the	DET
ftr-296	225	28	discount	discount	NOUN
ftr-296	225	29	rate	rate	NOUN
ftr-296	225	30	for	for	ADP
ftr-296	225	31	calculating	calculate	VERB
ftr-296	225	32	present	present	ADJ
ftr-296	225	33	value	value	NOUN
ftr-296	225	34	was	be	AUX
ftr-296	225	35	subject	subject	ADJ
ftr-296	225	36	to	to	ADP
ftr-296	225	37	large	large	ADJ
ftr-296	225	38	annual	annual	ADJ
ftr-296	225	39	fluctuations	fluctuation	NOUN
ftr-296	225	40	.	.	PUNCT
ftr-296	226	1	32	32	NUM
ftr-296	226	2	.	.	PUNCT
ftr-296	227	1	oecd	oecd	PROPN
ftr-296	227	2	pensions	pensions	PROPN
ftr-296	227	3	outlook	outlook	PROPN
ftr-296	227	4	2012	2012	NUM
ftr-296	227	5	,	,	PUNCT
ftr-296	227	6	pensions	pension	NOUN
ftr-296	227	7	outlook	outlook	NOUN
ftr-296	227	8	2012	2012	NUM
ftr-296	227	9	media	medium	NOUN
ftr-296	227	10	brief	brief	NOUN
ftr-296	227	11	(	(	PUNCT
ftr-296	227	12	2012	2012	NUM
ftr-296	227	13	)	)	PUNCT
ftr-296	227	14	,	,	PUNCT
ftr-296	227	15	http://www.oecd.org/finance/private-pensions/50560110.pdf	http://www.oecd.org/finance/private-pensions/50560110.pdf	PROPN
ftr-296	227	16	.	.	PUNCT
ftr-296	228	1	33	33	NUM
ftr-296	228	2	.	.	PUNCT
ftr-296	229	1	see	see	VERB
ftr-296	229	2	carla	carla	PROPN
ftr-296	229	3	fried	fried	PROPN
ftr-296	229	4	,	,	PUNCT
ftr-296	229	5	that	that	SCONJ
ftr-296	229	6	retirement	retirement	NOUN
ftr-296	229	7	calculator	calculator	NOUN
ftr-296	229	8	may	may	AUX
ftr-296	229	9	be	be	AUX
ftr-296	229	10	lying	lie	VERB
ftr-296	229	11	to	to	ADP
ftr-296	229	12	you	you	PRON
ftr-296	229	13	,	,	PUNCT
ftr-296	229	14	bloomberg	bloomberg	PROPN
ftr-296	229	15	,	,	PUNCT
ftr-296	229	16	oct	oct	PROPN
ftr-296	229	17	.	.	PROPN
ftr-296	229	18	03	03	NUM
ftr-296	229	19	,	,	PUNCT
ftr-296	229	20	2011	2011	NUM
ftr-296	229	21	,	,	PUNCT
ftr-296	229	22	http://www.bloomberg.com/news/2011-10-03/thatretirement-calculator-may-be-lying-to-you.html	http://www.bloomberg.com/news/2011-10-03/thatretirement-calculator-may-be-lying-to-you.html	PROPN
ftr-296	229	23	.	.	PUNCT
ftr-296	230	1	34	34	NUM
ftr-296	230	2	.	.	PUNCT
ftr-296	231	1	we	we	PRON
ftr-296	231	2	also	also	ADV
ftr-296	231	3	note	note	VERB
ftr-296	231	4	that	that	SCONJ
ftr-296	231	5	most	most	ADJ
ftr-296	231	6	people	people	NOUN
ftr-296	231	7	in	in	ADP
ftr-296	231	8	individual	individual	ADJ
ftr-296	231	9	account	account	NOUN
ftr-296	231	10	retirement	retirement	NOUN
ftr-296	231	11	plans	plan	NOUN
ftr-296	231	12	invest	invest	VERB
ftr-296	231	13	through	through	ADP
ftr-296	231	14	mutual	mutual	ADJ
ftr-296	231	15	funds	fund	NOUN
ftr-296	231	16	,	,	PUNCT
ftr-296	231	17	whose	whose	DET
ftr-296	231	18	actual	actual	ADJ
ftr-296	231	19	return	return	NOUN
ftr-296	231	20	is	be	AUX
ftr-296	231	21	net	net	NOUN
ftr-296	231	22	of	of	ADP
ftr-296	231	23	fees	fee	NOUN
ftr-296	231	24	.	.	PUNCT
ftr-296	232	1	100	100	NUM
ftr-296	232	2	florida	florida	PROPN
ftr-296	232	3	tax	tax	NOUN
ftr-296	232	4	review	review	NOUN
ftr-296	232	5	[	[	X
ftr-296	232	6	vol	vol	NOUN
ftr-296	232	7	.	.	PUNCT
ftr-296	233	1	15:2	15:2	NUM
ftr-296	233	2	e.	e.	PROPN
ftr-296	233	3	problem	problem	NOUN
ftr-296	233	4	can	can	AUX
ftr-296	233	5	be	be	AUX
ftr-296	233	6	addressed	address	VERB
ftr-296	233	7	by	by	ADP
ftr-296	233	8	more	more	ADV
ftr-296	233	9	vigorous	vigorous	ADJ
ftr-296	233	10	enforcement	enforcement	NOUN
ftr-296	233	11	actions	action	NOUN
ftr-296	233	12	some	some	PRON
ftr-296	233	13	of	of	ADP
ftr-296	233	14	the	the	DET
ftr-296	233	15	individuals	individual	NOUN
ftr-296	233	16	who	who	PRON
ftr-296	233	17	have	have	AUX
ftr-296	233	18	accumulated	accumulate	VERB
ftr-296	233	19	great	great	ADJ
ftr-296	233	20	wealth	wealth	NOUN
ftr-296	233	21	in	in	ADP
ftr-296	233	22	their	their	PRON
ftr-296	233	23	iras	ira	NOUN
ftr-296	233	24	(	(	PUNCT
ftr-296	233	25	or	or	CCONJ
ftr-296	233	26	employer	employer	NOUN
ftr-296	233	27	-	-	PUNCT
ftr-296	233	28	sponsored	sponsor	VERB
ftr-296	233	29	retirement	retirement	NOUN
ftr-296	233	30	plans	plan	NOUN
ftr-296	233	31	)	)	PUNCT
ftr-296	233	32	have	have	AUX
ftr-296	233	33	been	be	AUX
ftr-296	233	34	able	able	ADJ
ftr-296	233	35	to	to	PART
ftr-296	233	36	do	do	VERB
ftr-296	233	37	so	so	ADV
ftr-296	233	38	through	through	ADP
ftr-296	233	39	the	the	DET
ftr-296	233	40	purchase	purchase	NOUN
ftr-296	233	41	of	of	ADP
ftr-296	233	42	non	non	ADJ
ftr-296	233	43	-	-	ADJ
ftr-296	233	44	publicly	publicly	ADV
ftr-296	233	45	traded	trade	VERB
ftr-296	233	46	securities	security	NOUN
ftr-296	233	47	from	from	ADP
ftr-296	233	48	their	their	PRON
ftr-296	233	49	employers	employer	NOUN
ftr-296	233	50	or	or	CCONJ
ftr-296	233	51	others	other	NOUN
ftr-296	233	52	that	that	PRON
ftr-296	233	53	may	may	AUX
ftr-296	233	54	have	have	AUX
ftr-296	233	55	been	be	AUX
ftr-296	233	56	undervalued	undervalue	VERB
ftr-296	233	57	,	,	PUNCT
ftr-296	233	58	and	and	CCONJ
ftr-296	233	59	then	then	ADV
ftr-296	233	60	had	have	VERB
ftr-296	233	61	large	large	ADJ
ftr-296	233	62	gains	gain	NOUN
ftr-296	233	63	after	after	ADP
ftr-296	233	64	being	be	AUX
ftr-296	233	65	purchased	purchase	VERB
ftr-296	233	66	for	for	ADP
ftr-296	233	67	the	the	DET
ftr-296	233	68	ira	ira	PROPN
ftr-296	233	69	.	.	PROPN
ftr-296	233	70	35	35	NUM
ftr-296	233	71	some	some	PRON
ftr-296	233	72	may	may	AUX
ftr-296	233	73	argue	argue	VERB
ftr-296	233	74	,	,	PUNCT
ftr-296	233	75	then	then	ADV
ftr-296	233	76	,	,	PUNCT
ftr-296	233	77	that	that	SCONJ
ftr-296	233	78	rather	rather	ADV
ftr-296	233	79	than	than	ADP
ftr-296	233	80	setting	set	VERB
ftr-296	233	81	a	a	DET
ftr-296	233	82	cap	cap	NOUN
ftr-296	233	83	on	on	ADP
ftr-296	233	84	allowable	allowable	ADJ
ftr-296	233	85	account	account	NOUN
ftr-296	233	86	values	value	NOUN
ftr-296	233	87	,	,	PUNCT
ftr-296	233	88	the	the	DET
ftr-296	233	89	issue	issue	NOUN
ftr-296	233	90	of	of	ADP
ftr-296	233	91	undervalued	undervalued	ADJ
ftr-296	233	92	non	non	ADJ
ftr-296	233	93	-	-	ADJ
ftr-296	233	94	publicly	publicly	ADV
ftr-296	233	95	traded	trade	VERB
ftr-296	233	96	securities	security	NOUN
ftr-296	233	97	should	should	AUX
ftr-296	233	98	be	be	AUX
ftr-296	233	99	addressed	address	VERB
ftr-296	233	100	through	through	ADP
ftr-296	233	101	more	more	ADV
ftr-296	233	102	vigorous	vigorous	ADJ
ftr-296	233	103	enforcement	enforcement	NOUN
ftr-296	233	104	actions	action	NOUN
ftr-296	233	105	by	by	ADP
ftr-296	233	106	the	the	DET
ftr-296	233	107	irs	irs	PROPN
ftr-296	233	108	.	.	PUNCT
ftr-296	234	1	while	while	SCONJ
ftr-296	234	2	the	the	DET
ftr-296	234	3	irs	irs	PROPN
ftr-296	234	4	should	should	AUX
ftr-296	234	5	certainly	certainly	ADV
ftr-296	234	6	police	police	VERB
ftr-296	234	7	relevant	relevant	ADJ
ftr-296	234	8	valuation	valuation	NOUN
ftr-296	234	9	issues	issue	NOUN
ftr-296	234	10	,	,	PUNCT
ftr-296	234	11	our	our	PRON
ftr-296	234	12	“	"	PUNCT
ftr-296	234	13	cap	cap	NOUN
ftr-296	234	14	”	"	PUNCT
ftr-296	234	15	proposal	proposal	NOUN
ftr-296	234	16	addresses	address	NOUN
ftr-296	234	17	the	the	DET
ftr-296	234	18	broader	broad	ADJ
ftr-296	234	19	issue	issue	NOUN
ftr-296	234	20	of	of	ADP
ftr-296	234	21	excessive	excessive	ADJ
ftr-296	234	22	taxsheltered	taxsheltere	VERB
ftr-296	234	23	accumulations	accumulation	NOUN
ftr-296	234	24	regardless	regardless	ADV
ftr-296	234	25	of	of	ADP
ftr-296	234	26	the	the	DET
ftr-296	234	27	cause	cause	NOUN
ftr-296	234	28	.	.	PUNCT
ftr-296	235	1	moreover	moreover	ADV
ftr-296	235	2	,	,	PUNCT
ftr-296	235	3	more	more	ADV
ftr-296	235	4	strenuous	strenuous	ADJ
ftr-296	235	5	irs	irs	PROPN
ftr-296	235	6	action	action	NOUN
ftr-296	235	7	relating	relate	VERB
ftr-296	235	8	to	to	ADP
ftr-296	235	9	valuation	valuation	NOUN
ftr-296	235	10	of	of	ADP
ftr-296	235	11	assets	asset	NOUN
ftr-296	235	12	purchased	purchase	VERB
ftr-296	235	13	by	by	ADP
ftr-296	235	14	retirement	retirement	NOUN
ftr-296	235	15	plans	plan	NOUN
ftr-296	235	16	or	or	CCONJ
ftr-296	235	17	iras	ira	NOUN
ftr-296	235	18	would	would	AUX
ftr-296	235	19	probably	probably	ADV
ftr-296	235	20	not	not	PART
ftr-296	235	21	completely	completely	ADV
ftr-296	235	22	solve	solve	VERB
ftr-296	235	23	even	even	ADV
ftr-296	235	24	the	the	DET
ftr-296	235	25	problem	problem	NOUN
ftr-296	235	26	of	of	ADP
ftr-296	235	27	overvaluation	overvaluation	NOUN
ftr-296	235	28	.	.	PUNCT
ftr-296	236	1	for	for	ADP
ftr-296	236	2	one	one	NUM
ftr-296	236	3	thing	thing	NOUN
ftr-296	236	4	,	,	PUNCT
ftr-296	236	5	the	the	DET
ftr-296	236	6	issue	issue	NOUN
ftr-296	236	7	of	of	ADP
ftr-296	236	8	the	the	DET
ftr-296	236	9	valuation	valuation	NOUN
ftr-296	236	10	of	of	ADP
ftr-296	236	11	non	non	ADJ
ftr-296	236	12	-	-	ADJ
ftr-296	236	13	publicly	publicly	ADV
ftr-296	236	14	traded	trade	VERB
ftr-296	236	15	securities	security	NOUN
ftr-296	236	16	is	be	AUX
ftr-296	236	17	complex	complex	ADJ
ftr-296	236	18	,	,	PUNCT
ftr-296	236	19	with	with	ADP
ftr-296	236	20	the	the	DET
ftr-296	236	21	possibility	possibility	NOUN
ftr-296	236	22	of	of	ADP
ftr-296	236	23	disagreements	disagreement	NOUN
ftr-296	236	24	as	as	ADP
ftr-296	236	25	to	to	ADP
ftr-296	236	26	proper	proper	ADJ
ftr-296	236	27	valuations	valuation	NOUN
ftr-296	236	28	.	.	PUNCT
ftr-296	237	1	to	to	PART
ftr-296	237	2	have	have	VERB
ftr-296	237	3	an	an	DET
ftr-296	237	4	effective	effective	ADJ
ftr-296	237	5	enforcement	enforcement	NOUN
ftr-296	237	6	program	program	NOUN
ftr-296	237	7	,	,	PUNCT
ftr-296	237	8	the	the	DET
ftr-296	237	9	irs	irs	PROPN
ftr-296	237	10	would	would	AUX
ftr-296	237	11	probably	probably	ADV
ftr-296	237	12	need	need	VERB
ftr-296	237	13	to	to	PART
ftr-296	237	14	expand	expand	VERB
ftr-296	237	15	reporting	reporting	NOUN
ftr-296	237	16	requirements	requirement	NOUN
ftr-296	237	17	for	for	ADP
ftr-296	237	18	iras	ira	NOUN
ftr-296	237	19	and	and	CCONJ
ftr-296	237	20	section	section	NOUN
ftr-296	237	21	401(k	401(k	PROPN
ftr-296	237	22	)	)	PUNCT
ftr-296	237	23	plans	plan	VERB
ftr-296	237	24	so	so	SCONJ
ftr-296	237	25	that	that	SCONJ
ftr-296	237	26	non	non	ADJ
ftr-296	237	27	-	-	ADJ
ftr-296	237	28	publicly	publicly	ADV
ftr-296	237	29	traded	trade	VERB
ftr-296	237	30	investments	investment	NOUN
ftr-296	237	31	are	be	AUX
ftr-296	237	32	disclosed	disclose	VERB
ftr-296	237	33	when	when	SCONJ
ftr-296	237	34	they	they	PRON
ftr-296	237	35	are	be	AUX
ftr-296	237	36	purchased	purchase	VERB
ftr-296	237	37	from	from	ADP
ftr-296	237	38	a	a	DET
ftr-296	237	39	party	party	NOUN
ftr-296	237	40	with	with	ADP
ftr-296	237	41	a	a	DET
ftr-296	237	42	meaningful	meaningful	ADJ
ftr-296	237	43	relation	relation	NOUN
ftr-296	237	44	or	or	CCONJ
ftr-296	237	45	affiliation	affiliation	NOUN
ftr-296	237	46	with	with	ADP
ftr-296	237	47	the	the	DET
ftr-296	237	48	taxpayer	taxpayer	NOUN
ftr-296	237	49	;	;	PUNCT
ftr-296	237	50	expanded	expand	VERB
ftr-296	237	51	reporting	reporting	NOUN
ftr-296	237	52	requirements	requirement	NOUN
ftr-296	237	53	would	would	AUX
ftr-296	237	54	impose	impose	VERB
ftr-296	237	55	new	new	ADJ
ftr-296	237	56	compliance	compliance	NOUN
ftr-296	237	57	burdens	burden	NOUN
ftr-296	237	58	on	on	ADP
ftr-296	237	59	taxpayers	taxpayer	NOUN
ftr-296	237	60	;	;	PUNCT
ftr-296	237	61	and	and	CCONJ
ftr-296	237	62	irs	irs	PROPN
ftr-296	237	63	enforcement	enforcement	NOUN
ftr-296	237	64	activities	activity	NOUN
ftr-296	237	65	and	and	CCONJ
ftr-296	237	66	taxpayer	taxpayer	NOUN
ftr-296	237	67	responses	response	NOUN
ftr-296	237	68	to	to	ADP
ftr-296	237	69	such	such	ADJ
ftr-296	237	70	activities	activity	NOUN
ftr-296	237	71	might	might	AUX
ftr-296	237	72	have	have	VERB
ftr-296	237	73	significant	significant	ADJ
ftr-296	237	74	costs	cost	NOUN
ftr-296	237	75	.	.	PUNCT
ftr-296	238	1	in	in	ADP
ftr-296	238	2	contrast	contrast	NOUN
ftr-296	238	3	,	,	PUNCT
ftr-296	238	4	the	the	DET
ftr-296	238	5	proposal	proposal	NOUN
ftr-296	238	6	advanced	advance	VERB
ftr-296	238	7	here	here	ADV
ftr-296	238	8	is	be	AUX
ftr-296	238	9	simple	simple	ADJ
ftr-296	238	10	and	and	CCONJ
ftr-296	238	11	clear	clear	ADJ
ftr-296	238	12	cut	cut	VERB
ftr-296	238	13	and	and	CCONJ
ftr-296	238	14	would	would	AUX
ftr-296	238	15	be	be	AUX
ftr-296	238	16	relatively	relatively	ADV
ftr-296	238	17	easy	easy	ADJ
ftr-296	238	18	to	to	PART
ftr-296	238	19	enforce	enforce	VERB
ftr-296	238	20	.	.	PUNCT
ftr-296	239	1	since	since	SCONJ
ftr-296	239	2	it	it	PRON
ftr-296	239	3	is	be	AUX
ftr-296	239	4	plausible	plausible	ADJ
ftr-296	239	5	for	for	SCONJ
ftr-296	239	6	a	a	DET
ftr-296	239	7	person	person	NOUN
ftr-296	239	8	to	to	PART
ftr-296	239	9	exceed	exceed	VERB
ftr-296	239	10	the	the	DET
ftr-296	239	11	cap	cap	NOUN
ftr-296	239	12	by	by	ADP
ftr-296	239	13	contributing	contribute	VERB
ftr-296	239	14	the	the	DET
ftr-296	239	15	maximum	maximum	ADJ
ftr-296	239	16	amount	amount	NOUN
ftr-296	239	17	every	every	DET
ftr-296	239	18	year	year	NOUN
ftr-296	239	19	,	,	PUNCT
ftr-296	239	20	though	though	SCONJ
ftr-296	239	21	few	few	ADJ
ftr-296	239	22	people	people	NOUN
ftr-296	239	23	do	do	VERB
ftr-296	239	24	that	that	PRON
ftr-296	239	25	,	,	PUNCT
ftr-296	239	26	focusing	focus	VERB
ftr-296	239	27	on	on	ADP
ftr-296	239	28	valuation	valuation	NOUN
ftr-296	239	29	alone	alone	ADV
ftr-296	239	30	will	will	AUX
ftr-296	239	31	not	not	PART
ftr-296	239	32	address	address	VERB
ftr-296	239	33	our	our	PRON
ftr-296	239	34	main	main	ADJ
ftr-296	239	35	concern	concern	NOUN
ftr-296	239	36	,	,	PUNCT
ftr-296	239	37	which	which	PRON
ftr-296	239	38	is	be	AUX
ftr-296	239	39	excessive	excessive	ADJ
ftr-296	239	40	tax	tax	NOUN
ftr-296	239	41	benefits	benefit	NOUN
ftr-296	239	42	.	.	PUNCT
ftr-296	240	1	f.	f.	PROPN
ftr-296	240	2	proposal	proposal	PROPN
ftr-296	240	3	would	would	AUX
ftr-296	240	4	have	have	VERB
ftr-296	240	5	modest	modest	ADJ
ftr-296	240	6	revenue	revenue	NOUN
ftr-296	240	7	impact	impact	NOUN
ftr-296	240	8	the	the	DET
ftr-296	240	9	proposal	proposal	NOUN
ftr-296	240	10	would	would	AUX
ftr-296	240	11	presumably	presumably	ADV
ftr-296	240	12	affect	affect	VERB
ftr-296	240	13	relatively	relatively	ADV
ftr-296	240	14	few	few	ADJ
ftr-296	240	15	individuals	individual	NOUN
ftr-296	240	16	and	and	CCONJ
ftr-296	240	17	bring	bring	VERB
ftr-296	240	18	in	in	ADV
ftr-296	240	19	relatively	relatively	ADV
ftr-296	240	20	little	little	ADJ
ftr-296	240	21	in	in	ADP
ftr-296	240	22	increased	increase	VERB
ftr-296	240	23	tax	tax	NOUN
ftr-296	240	24	revenue	revenue	NOUN
ftr-296	240	25	to	to	ADP
ftr-296	240	26	the	the	DET
ftr-296	240	27	federal	federal	ADJ
ftr-296	240	28	and	and	CCONJ
ftr-296	240	29	state	state	NOUN
ftr-296	240	30	governments	government	NOUN
ftr-296	240	31	.	.	PUNCT
ftr-296	241	1	that	that	DET
ftr-296	241	2	point	point	NOUN
ftr-296	241	3	may	may	AUX
ftr-296	241	4	be	be	AUX
ftr-296	241	5	correct	correct	ADJ
ftr-296	241	6	,	,	PUNCT
ftr-296	241	7	but	but	CCONJ
ftr-296	241	8	the	the	DET
ftr-296	241	9	primary	primary	ADJ
ftr-296	241	10	motivation	motivation	NOUN
ftr-296	241	11	for	for	ADP
ftr-296	241	12	the	the	DET
ftr-296	241	13	proposal	proposal	NOUN
ftr-296	241	14	is	be	AUX
ftr-296	241	15	not	not	PART
ftr-296	241	16	only	only	ADV
ftr-296	241	17	to	to	PART
ftr-296	241	18	increase	increase	VERB
ftr-296	241	19	aggregate	aggregate	ADJ
ftr-296	241	20	tax	tax	NOUN
ftr-296	241	21	revenue	revenue	NOUN
ftr-296	241	22	,	,	PUNCT
ftr-296	241	23	which	which	PRON
ftr-296	241	24	it	it	PRON
ftr-296	241	25	would	would	AUX
ftr-296	241	26	do	do	VERB
ftr-296	241	27	to	to	ADP
ftr-296	241	28	at	at	ADV
ftr-296	241	29	least	least	ADJ
ftr-296	241	30	some	some	PRON
ftr-296	241	31	extent	extent	NOUN
ftr-296	241	32	,	,	PUNCT
ftr-296	241	33	but	but	CCONJ
ftr-296	241	34	to	to	PART
ftr-296	241	35	improve	improve	VERB
ftr-296	241	36	the	the	DET
ftr-296	241	37	equity	equity	NOUN
ftr-296	241	38	of	of	ADP
ftr-296	241	39	the	the	DET
ftr-296	241	40	distribution	distribution	NOUN
ftr-296	241	41	of	of	ADP
ftr-296	241	42	tax	tax	NOUN
ftr-296	241	43	preferences	preference	NOUN
ftr-296	241	44	.	.	PUNCT
ftr-296	242	1	the	the	DET
ftr-296	242	2	proposal	proposal	NOUN
ftr-296	242	3	would	would	AUX
ftr-296	242	4	address	address	VERB
ftr-296	242	5	the	the	DET
ftr-296	242	6	perception	perception	NOUN
ftr-296	242	7	that	that	SCONJ
ftr-296	242	8	some	some	DET
ftr-296	242	9	wealthy	wealthy	ADJ
ftr-296	242	10	35	35	NUM
ftr-296	242	11	.	.	PUNCT
ftr-296	243	1	see	see	VERB
ftr-296	243	2	tom	tom	PROPN
ftr-296	243	3	hamburger	hamburger	PROPN
ftr-296	243	4	,	,	PUNCT
ftr-296	243	5	mitt	mitt	PROPN
ftr-296	243	6	romney	romney	PROPN
ftr-296	243	7	exited	exit	VERB
ftr-296	243	8	bain	bain	PROPN
ftr-296	243	9	capital	capital	PROPN
ftr-296	243	10	with	with	ADP
ftr-296	243	11	rare	rare	ADJ
ftr-296	243	12	tax	tax	NOUN
ftr-296	243	13	benefits	benefit	NOUN
ftr-296	243	14	in	in	ADP
ftr-296	243	15	retirement	retirement	NOUN
ftr-296	243	16	,	,	PUNCT
ftr-296	243	17	wash	wash	NOUN
ftr-296	243	18	.	.	PUNCT
ftr-296	244	1	post	post	NOUN
ftr-296	244	2	,	,	PUNCT
ftr-296	244	3	sept	sept	PROPN
ftr-296	244	4	.	.	PROPN
ftr-296	244	5	2	2	NUM
ftr-296	244	6	,	,	PUNCT
ftr-296	244	7	2012	2012	NUM
ftr-296	244	8	,	,	PUNCT
ftr-296	244	9	http://www.washingtonpost.com/	http://www.washingtonpost.com/	ADJ
ftr-296	244	10	politics	politic	NOUN
ftr-296	244	11	/	/	SYM
ftr-296	244	12	mitt	mitt	PROPN
ftr-296	244	13	-	-	PUNCT
ftr-296	244	14	romney	romney	NOUN
ftr-296	244	15	-	-	PUNCT
ftr-296	244	16	exited	exit	VERB
ftr-296	244	17	-	-	PUNCT
ftr-296	244	18	bain	bain	NOUN
ftr-296	244	19	-	-	PUNCT
ftr-296	244	20	capital	capital	NOUN
ftr-296	244	21	-	-	PUNCT
ftr-296	244	22	with	with	ADP
ftr-296	244	23	-	-	PUNCT
ftr-296	244	24	rare	rare	ADJ
ftr-296	244	25	-	-	PUNCT
ftr-296	244	26	tax	tax	NOUN
ftr-296	244	27	-	-	PUNCT
ftr-296	244	28	benefits	benefit	NOUN
ftr-296	244	29	-	-	PUNCT
ftr-296	244	30	in	in	ADP
ftr-296	244	31	-	-	PUNCT
ftr-296	244	32	retirmeent/2012/0	retirmeent/2012/0	NOUN
ftr-296	244	33	9/02/1bddc8de	9/02/1bddc8de	NOUN
ftr-296	244	34	-	-	PUNCT
ftr-296	244	35	ec85	ec85	PROPN
ftr-296	244	36	-	-	PUNCT
ftr-296	244	37	11e1	11e1	NUM
ftr-296	244	38	-	-	NUM
ftr-296	244	39	a80b-9f898562d010_story.html	a80b-9f898562d010_story.html	ADJ
ftr-296	244	40	.	.	PUNCT
ftr-296	245	1	2014	2014	NUM
ftr-296	245	2	]	]	PUNCT
ftr-296	245	3	equity	equity	NOUN
ftr-296	245	4	in	in	ADP
ftr-296	245	5	the	the	DET
ftr-296	245	6	distribution	distribution	NOUN
ftr-296	245	7	of	of	ADP
ftr-296	245	8	tax	tax	NOUN
ftr-296	245	9	preferences	preference	NOUN
ftr-296	245	10	for	for	ADP
ftr-296	245	11	pensions	pension	NOUN
ftr-296	245	12	101	101	NUM
ftr-296	245	13	individuals	individual	NOUN
ftr-296	245	14	are	be	AUX
ftr-296	245	15	taxed	tax	VERB
ftr-296	245	16	on	on	ADP
ftr-296	245	17	much	much	ADV
ftr-296	245	18	more	more	ADV
ftr-296	245	19	favorable	favorable	ADJ
ftr-296	245	20	terms	term	NOUN
ftr-296	245	21	than	than	ADP
ftr-296	245	22	typical	typical	ADJ
ftr-296	245	23	americans	americans	PROPN
ftr-296	245	24	,	,	PUNCT
ftr-296	245	25	and	and	CCONJ
ftr-296	245	26	it	it	PRON
ftr-296	245	27	will	will	AUX
ftr-296	245	28	produce	produce	VERB
ftr-296	245	29	some	some	PRON
ftr-296	245	30	,	,	PUNCT
ftr-296	245	31	revenue	revenue	NOUN
ftr-296	245	32	and	and	CCONJ
ftr-296	245	33	perhaps	perhaps	ADV
ftr-296	245	34	meaningful	meaningful	ADJ
ftr-296	245	35	,	,	PUNCT
ftr-296	245	36	amount	amount	NOUN
ftr-296	245	37	of	of	ADP
ftr-296	245	38	revenue	revenue	NOUN
ftr-296	245	39	.	.	PUNCT
ftr-296	246	1	36	36	NUM
ftr-296	246	2	g.	g.	NOUN
ftr-296	246	3	the	the	DET
ftr-296	246	4	proposal	proposal	NOUN
ftr-296	246	5	and	and	CCONJ
ftr-296	246	6	defined	define	VERB
ftr-296	246	7	benefit	benefit	NOUN
ftr-296	246	8	plans	plan	NOUN
ftr-296	246	9	section	section	NOUN
ftr-296	246	10	415	415	NUM
ftr-296	246	11	provides	provide	VERB
ftr-296	246	12	separate	separate	ADJ
ftr-296	246	13	limits	limit	NOUN
ftr-296	246	14	for	for	ADP
ftr-296	246	15	defined	define	VERB
ftr-296	246	16	benefit	benefit	NOUN
ftr-296	246	17	plans	plan	NOUN
ftr-296	246	18	and	and	CCONJ
ftr-296	246	19	defined	define	VERB
ftr-296	246	20	contribution	contribution	NOUN
ftr-296	246	21	plans	plan	NOUN
ftr-296	246	22	.	.	PUNCT
ftr-296	247	1	an	an	DET
ftr-296	247	2	employer	employer	NOUN
ftr-296	247	3	may	may	AUX
ftr-296	247	4	thus	thus	ADV
ftr-296	247	5	sponsor	sponsor	VERB
ftr-296	247	6	both	both	DET
ftr-296	247	7	types	type	NOUN
ftr-296	247	8	of	of	ADP
ftr-296	247	9	plans	plan	NOUN
ftr-296	247	10	,	,	PUNCT
ftr-296	247	11	and	and	CCONJ
ftr-296	247	12	individual	individual	ADJ
ftr-296	247	13	employees	employee	NOUN
ftr-296	247	14	may	may	AUX
ftr-296	247	15	receive	receive	VERB
ftr-296	247	16	both	both	DET
ftr-296	247	17	a	a	DET
ftr-296	247	18	defined	define	VERB
ftr-296	247	19	benefit	benefit	NOUN
ftr-296	247	20	(	(	PUNCT
ftr-296	247	21	currently	currently	ADV
ftr-296	247	22	up	up	ADP
ftr-296	247	23	to	to	PART
ftr-296	247	24	$	$	SYM
ftr-296	247	25	200,000	200,000	NUM
ftr-296	247	26	per	per	ADP
ftr-296	247	27	year	year	NOUN
ftr-296	247	28	,	,	PUNCT
ftr-296	247	29	commencing	commence	VERB
ftr-296	247	30	at	at	ADP
ftr-296	247	31	age	age	NOUN
ftr-296	247	32	62	62	NUM
ftr-296	247	33	)	)	PUNCT
ftr-296	247	34	,	,	PUNCT
ftr-296	247	35	and	and	CCONJ
ftr-296	247	36	a	a	DET
ftr-296	247	37	defined	define	VERB
ftr-296	247	38	contribution	contribution	NOUN
ftr-296	247	39	accumulation	accumulation	NOUN
ftr-296	247	40	based	base	VERB
ftr-296	247	41	on	on	ADP
ftr-296	247	42	annual	annual	ADJ
ftr-296	247	43	contributions	contribution	NOUN
ftr-296	247	44	(	(	PUNCT
ftr-296	247	45	currently	currently	ADV
ftr-296	247	46	set	set	VERB
ftr-296	247	47	at	at	ADP
ftr-296	247	48	$	$	SYM
ftr-296	247	49	50,000	50,000	NUM
ftr-296	247	50	,	,	PUNCT
ftr-296	247	51	with	with	ADP
ftr-296	247	52	an	an	DET
ftr-296	247	53	additional	additional	ADJ
ftr-296	247	54	$	$	SYM
ftr-296	247	55	5,500	5,500	NUM
ftr-296	247	56	contribution	contribution	NOUN
ftr-296	247	57	for	for	ADP
ftr-296	247	58	individuals	individual	NOUN
ftr-296	247	59	who	who	PRON
ftr-296	247	60	are	be	AUX
ftr-296	247	61	50	50	NUM
ftr-296	247	62	or	or	CCONJ
ftr-296	247	63	older	old	ADJ
ftr-296	247	64	)	)	PUNCT
ftr-296	247	65	.	.	PUNCT
ftr-296	248	1	the	the	DET
ftr-296	248	2	proposal	proposal	NOUN
ftr-296	248	3	we	we	PRON
ftr-296	248	4	have	have	AUX
ftr-296	248	5	outlined	outline	VERB
ftr-296	248	6	would	would	AUX
ftr-296	248	7	not	not	PART
ftr-296	248	8	apply	apply	VERB
ftr-296	248	9	to	to	ADP
ftr-296	248	10	defined	define	VERB
ftr-296	248	11	benefit	benefit	NOUN
ftr-296	248	12	plans	plan	NOUN
ftr-296	248	13	,	,	PUNCT
ftr-296	248	14	which	which	PRON
ftr-296	248	15	raises	raise	VERB
ftr-296	248	16	several	several	ADJ
ftr-296	248	17	issues	issue	NOUN
ftr-296	248	18	.	.	PUNCT
ftr-296	249	1	the	the	DET
ftr-296	249	2	first	first	ADJ
ftr-296	249	3	issue	issue	NOUN
ftr-296	249	4	is	be	AUX
ftr-296	249	5	that	that	SCONJ
ftr-296	249	6	the	the	DET
ftr-296	249	7	maximum	maximum	ADJ
ftr-296	249	8	defined	define	VERB
ftr-296	249	9	benefit	benefit	NOUN
ftr-296	249	10	has	have	VERB
ftr-296	249	11	a	a	DET
ftr-296	249	12	value	value	NOUN
ftr-296	249	13	of	of	ADP
ftr-296	249	14	approximately	approximately	ADV
ftr-296	249	15	$	$	SYM
ftr-296	249	16	5	5	NUM
ftr-296	249	17	million	million	NUM
ftr-296	249	18	dollars	dollar	NOUN
ftr-296	249	19	,	,	PUNCT
ftr-296	249	20	which	which	PRON
ftr-296	249	21	means	mean	VERB
ftr-296	249	22	that	that	SCONJ
ftr-296	249	23	an	an	DET
ftr-296	249	24	individual	individual	NOUN
ftr-296	249	25	who	who	PRON
ftr-296	249	26	maximizes	maximize	VERB
ftr-296	249	27	his	his	PRON
ftr-296	249	28	participation	participation	NOUN
ftr-296	249	29	in	in	ADP
ftr-296	249	30	both	both	DET
ftr-296	249	31	types	type	NOUN
ftr-296	249	32	of	of	ADP
ftr-296	249	33	plans	plan	NOUN
ftr-296	249	34	could	could	AUX
ftr-296	249	35	accumulate	accumulate	VERB
ftr-296	249	36	approximately	approximately	ADV
ftr-296	249	37	$	$	SYM
ftr-296	249	38	10	10	NUM
ftr-296	249	39	million	million	NUM
ftr-296	249	40	in	in	ADP
ftr-296	249	41	tax	tax	NOUN
ftr-296	249	42	-	-	PUNCT
ftr-296	249	43	advantage	advantage	NOUN
ftr-296	249	44	assets	asset	NOUN
ftr-296	249	45	.	.	PUNCT
ftr-296	250	1	one	one	NUM
ftr-296	250	2	response	response	NOUN
ftr-296	250	3	to	to	ADP
ftr-296	250	4	this	this	PRON
ftr-296	250	5	would	would	AUX
ftr-296	250	6	be	be	AUX
ftr-296	250	7	to	to	PART
ftr-296	250	8	subject	subject	VERB
ftr-296	250	9	accumulations	accumulation	NOUN
ftr-296	250	10	of	of	ADP
ftr-296	250	11	both	both	DET
ftr-296	250	12	types	type	NOUN
ftr-296	250	13	of	of	ADP
ftr-296	250	14	plans	plan	NOUN
ftr-296	250	15	to	to	PART
ftr-296	250	16	separate	separate	VERB
ftr-296	250	17	caps	cap	NOUN
ftr-296	250	18	but	but	CCONJ
ftr-296	250	19	also	also	ADV
ftr-296	250	20	to	to	ADP
ftr-296	250	21	an	an	DET
ftr-296	250	22	overall	overall	ADJ
ftr-296	250	23	combined	combined	ADJ
ftr-296	250	24	cap	cap	NOUN
ftr-296	250	25	,	,	PUNCT
ftr-296	250	26	which	which	PRON
ftr-296	250	27	might	might	AUX
ftr-296	250	28	be	be	AUX
ftr-296	250	29	set	set	VERB
ftr-296	250	30	,	,	PUNCT
ftr-296	250	31	for	for	ADP
ftr-296	250	32	example	example	NOUN
ftr-296	250	33	,	,	PUNCT
ftr-296	250	34	at	at	ADP
ftr-296	250	35	$	$	SYM
ftr-296	250	36	7.5	7.5	NUM
ftr-296	250	37	million	million	NUM
ftr-296	250	38	.	.	PUNCT
ftr-296	251	1	37	37	NUM
ftr-296	251	2	this	this	PRON
ftr-296	251	3	would	would	AUX
ftr-296	251	4	not	not	PART
ftr-296	251	5	,	,	PUNCT
ftr-296	251	6	however	however	ADV
ftr-296	251	7	,	,	PUNCT
ftr-296	251	8	solve	solve	VERB
ftr-296	251	9	the	the	DET
ftr-296	251	10	discrimination	discrimination	NOUN
ftr-296	251	11	problem	problem	NOUN
ftr-296	251	12	,	,	PUNCT
ftr-296	251	13	for	for	SCONJ
ftr-296	251	14	the	the	DET
ftr-296	251	15	person	person	NOUN
ftr-296	251	16	with	with	ADP
ftr-296	251	17	both	both	CCONJ
ftr-296	251	18	a	a	DET
ftr-296	251	19	defined	define	VERB
ftr-296	251	20	benefit	benefit	NOUN
ftr-296	251	21	and	and	CCONJ
ftr-296	251	22	a	a	DET
ftr-296	251	23	defined	define	VERB
ftr-296	251	24	contribution	contribution	NOUN
ftr-296	251	25	plan	plan	NOUN
ftr-296	251	26	would	would	AUX
ftr-296	251	27	still	still	ADV
ftr-296	251	28	be	be	AUX
ftr-296	251	29	able	able	ADJ
ftr-296	251	30	to	to	PART
ftr-296	251	31	accumulate	accumulate	VERB
ftr-296	251	32	more	more	ADJ
ftr-296	251	33	than	than	ADP
ftr-296	251	34	a	a	DET
ftr-296	251	35	person	person	NOUN
ftr-296	251	36	who	who	PRON
ftr-296	251	37	had	have	VERB
ftr-296	251	38	only	only	ADV
ftr-296	251	39	a	a	DET
ftr-296	251	40	defined	define	VERB
ftr-296	251	41	contribution	contribution	NOUN
ftr-296	251	42	plan	plan	NOUN
ftr-296	251	43	.	.	PUNCT
ftr-296	252	1	but	but	CCONJ
ftr-296	252	2	this	this	PRON
ftr-296	252	3	is	be	AUX
ftr-296	252	4	precisely	precisely	ADV
ftr-296	252	5	the	the	DET
ftr-296	252	6	consequence	consequence	NOUN
ftr-296	252	7	of	of	ADP
ftr-296	252	8	the	the	DET
ftr-296	252	9	current	current	ADJ
ftr-296	252	10	structure	structure	NOUN
ftr-296	252	11	of	of	ADP
ftr-296	252	12	section	section	NOUN
ftr-296	252	13	415	415	NUM
ftr-296	252	14	,	,	PUNCT
ftr-296	252	15	which	which	PRON
ftr-296	252	16	permits	permit	VERB
ftr-296	252	17	a	a	DET
ftr-296	252	18	person	person	NOUN
ftr-296	252	19	who	who	PRON
ftr-296	252	20	participates	participate	VERB
ftr-296	252	21	in	in	ADP
ftr-296	252	22	both	both	CCONJ
ftr-296	252	23	a	a	DET
ftr-296	252	24	defined	define	VERB
ftr-296	252	25	contribution	contribution	NOUN
ftr-296	252	26	and	and	CCONJ
ftr-296	252	27	a	a	DET
ftr-296	252	28	defined	define	VERB
ftr-296	252	29	benefit	benefit	NOUN
ftr-296	252	30	plan	plan	NOUN
ftr-296	252	31	to	to	PART
ftr-296	252	32	accumulate	accumulate	VERB
ftr-296	252	33	more	more	ADJ
ftr-296	252	34	assets	asset	NOUN
ftr-296	252	35	than	than	SCONJ
ftr-296	252	36	a	a	DET
ftr-296	252	37	person	person	NOUN
ftr-296	252	38	could	could	AUX
ftr-296	252	39	accumulate	accumulate	VERB
ftr-296	252	40	using	use	VERB
ftr-296	252	41	only	only	ADV
ftr-296	252	42	one	one	NUM
ftr-296	252	43	plan	plan	NOUN
ftr-296	252	44	type	type	NOUN
ftr-296	252	45	.	.	PUNCT
ftr-296	253	1	and	and	CCONJ
ftr-296	253	2	one	one	PRON
ftr-296	253	3	can	can	AUX
ftr-296	253	4	argue	argue	VERB
ftr-296	253	5	that	that	SCONJ
ftr-296	253	6	the	the	DET
ftr-296	253	7	resulting	result	VERB
ftr-296	253	8	discrimination	discrimination	NOUN
ftr-296	253	9	is	be	AUX
ftr-296	253	10	good	good	ADJ
ftr-296	253	11	to	to	ADP
ftr-296	253	12	the	the	DET
ftr-296	253	13	extent	extent	NOUN
ftr-296	253	14	it	it	PRON
ftr-296	253	15	provides	provide	VERB
ftr-296	253	16	an	an	DET
ftr-296	253	17	incentive	incentive	NOUN
ftr-296	253	18	for	for	SCONJ
ftr-296	253	19	a	a	DET
ftr-296	253	20	firm	firm	NOUN
ftr-296	253	21	to	to	PART
ftr-296	253	22	offer	offer	VERB
ftr-296	253	23	employees	employee	NOUN
ftr-296	253	24	both	both	DET
ftr-296	253	25	types	type	NOUN
ftr-296	253	26	of	of	ADP
ftr-296	253	27	plans	plan	NOUN
ftr-296	253	28	,	,	PUNCT
ftr-296	253	29	defined	define	VERB
ftr-296	253	30	contribution	contribution	NOUN
ftr-296	253	31	and	and	CCONJ
ftr-296	253	32	defined	define	VERB
ftr-296	253	33	benefit	benefit	NOUN
ftr-296	253	34	.	.	PUNCT
ftr-296	254	1	the	the	DET
ftr-296	254	2	proposal	proposal	NOUN
ftr-296	254	3	could	could	AUX
ftr-296	254	4	also	also	ADV
ftr-296	254	5	be	be	AUX
ftr-296	254	6	modified	modify	VERB
ftr-296	254	7	to	to	ADP
ftr-296	254	8	having	have	VERB
ftr-296	254	9	a	a	DET
ftr-296	254	10	single	single	ADJ
ftr-296	254	11	cap	cap	NOUN
ftr-296	254	12	but	but	CCONJ
ftr-296	254	13	it	it	PRON
ftr-296	254	14	would	would	AUX
ftr-296	254	15	include	include	VERB
ftr-296	254	16	adding	add	VERB
ftr-296	254	17	the	the	DET
ftr-296	254	18	value	value	NOUN
ftr-296	254	19	of	of	ADP
ftr-296	254	20	benefits	benefit	NOUN
ftr-296	254	21	accrued	accrue	VERB
ftr-296	254	22	in	in	ADP
ftr-296	254	23	a	a	DET
ftr-296	254	24	defined	define	VERB
ftr-296	254	25	benefit	benefit	NOUN
ftr-296	254	26	plan	plan	NOUN
ftr-296	254	27	36	36	NUM
ftr-296	254	28	.	.	PUNCT
ftr-296	255	1	as	as	SCONJ
ftr-296	255	2	noted	note	VERB
ftr-296	255	3	,	,	PUNCT
ftr-296	255	4	we	we	PRON
ftr-296	255	5	do	do	AUX
ftr-296	255	6	not	not	PART
ftr-296	255	7	have	have	VERB
ftr-296	255	8	data	datum	NOUN
ftr-296	255	9	showing	show	VERB
ftr-296	255	10	how	how	SCONJ
ftr-296	255	11	many	many	ADJ
ftr-296	255	12	large	large	ADJ
ftr-296	255	13	aggregate	aggregate	ADJ
ftr-296	255	14	retirement	retirement	NOUN
ftr-296	255	15	account	account	NOUN
ftr-296	255	16	balances	balance	NOUN
ftr-296	255	17	exist	exist	VERB
ftr-296	255	18	.	.	PUNCT
ftr-296	256	1	see	see	VERB
ftr-296	256	2	supra	supra	PROPN
ftr-296	256	3	note	note	PROPN
ftr-296	256	4	18	18	NUM
ftr-296	256	5	.	.	PUNCT
ftr-296	257	1	we	we	PRON
ftr-296	257	2	suspect	suspect	VERB
ftr-296	257	3	,	,	PUNCT
ftr-296	257	4	however	however	ADV
ftr-296	257	5	,	,	PUNCT
ftr-296	257	6	that	that	SCONJ
ftr-296	257	7	there	there	PRON
ftr-296	257	8	are	be	VERB
ftr-296	257	9	not	not	PART
ftr-296	257	10	many	many	ADJ
ftr-296	257	11	,	,	PUNCT
ftr-296	257	12	so	so	ADV
ftr-296	257	13	it	it	PRON
ftr-296	257	14	seems	seem	VERB
ftr-296	257	15	probable	probable	ADJ
ftr-296	257	16	that	that	SCONJ
ftr-296	257	17	the	the	DET
ftr-296	257	18	proposal	proposal	NOUN
ftr-296	257	19	will	will	AUX
ftr-296	257	20	produce	produce	VERB
ftr-296	257	21	some	some	PRON
ftr-296	257	22	but	but	CCONJ
ftr-296	257	23	not	not	PART
ftr-296	257	24	substantial	substantial	ADJ
ftr-296	257	25	revenues	revenue	NOUN
ftr-296	257	26	.	.	PUNCT
ftr-296	258	1	37	37	NUM
ftr-296	258	2	.	.	PUNCT
ftr-296	259	1	in	in	ADP
ftr-296	259	2	lieu	lieu	NOUN
ftr-296	259	3	of	of	ADP
ftr-296	259	4	setting	set	VERB
ftr-296	259	5	a	a	DET
ftr-296	259	6	separate	separate	ADJ
ftr-296	259	7	cap	cap	NOUN
ftr-296	259	8	for	for	ADP
ftr-296	259	9	defined	define	VERB
ftr-296	259	10	benefit	benefit	NOUN
ftr-296	259	11	plans	plan	NOUN
ftr-296	259	12	,	,	PUNCT
ftr-296	259	13	the	the	DET
ftr-296	259	14	section	section	NOUN
ftr-296	259	15	415(c	415(c	PROPN
ftr-296	259	16	)	)	PUNCT
ftr-296	259	17	limit	limit	NOUN
ftr-296	259	18	could	could	AUX
ftr-296	259	19	apply	apply	VERB
ftr-296	259	20	to	to	ADP
ftr-296	259	21	the	the	DET
ftr-296	259	22	benefit	benefit	NOUN
ftr-296	259	23	to	to	PART
ftr-296	259	24	be	be	AUX
ftr-296	259	25	paid	pay	VERB
ftr-296	259	26	by	by	ADP
ftr-296	259	27	the	the	DET
ftr-296	259	28	defined	define	VERB
ftr-296	259	29	benefit	benefit	NOUN
ftr-296	259	30	plan	plan	NOUN
ftr-296	259	31	rather	rather	ADV
ftr-296	259	32	than	than	ADP
ftr-296	259	33	subject	subject	VERB
ftr-296	259	34	the	the	DET
ftr-296	259	35	present	present	ADJ
ftr-296	259	36	value	value	NOUN
ftr-296	259	37	of	of	ADP
ftr-296	259	38	a	a	DET
ftr-296	259	39	defined	define	VERB
ftr-296	259	40	benefit	benefit	NOUN
ftr-296	259	41	to	to	ADP
ftr-296	259	42	a	a	DET
ftr-296	259	43	dollar	dollar	NOUN
ftr-296	259	44	cap	cap	NOUN
ftr-296	259	45	.	.	PUNCT
ftr-296	260	1	but	but	CCONJ
ftr-296	260	2	under	under	ADP
ftr-296	260	3	section	section	NOUN
ftr-296	260	4	415	415	NUM
ftr-296	260	5	today	today	NOUN
ftr-296	260	6	,	,	PUNCT
ftr-296	260	7	the	the	DET
ftr-296	260	8	subsection	subsection	NOUN
ftr-296	260	9	(	(	PUNCT
ftr-296	260	10	b	b	NOUN
ftr-296	260	11	)	)	PUNCT
ftr-296	260	12	limits	limit	NOUN
ftr-296	260	13	applies	apply	VERB
ftr-296	260	14	separately	separately	ADV
ftr-296	260	15	to	to	ADP
ftr-296	260	16	the	the	DET
ftr-296	260	17	defined	define	VERB
ftr-296	260	18	benefit	benefit	NOUN
ftr-296	260	19	plan	plan	NOUN
ftr-296	260	20	of	of	ADP
ftr-296	260	21	each	each	DET
ftr-296	260	22	employer	employer	NOUN
ftr-296	260	23	that	that	PRON
ftr-296	260	24	an	an	DET
ftr-296	260	25	individual	individual	NOUN
ftr-296	260	26	works	work	VERB
ftr-296	260	27	for	for	ADP
ftr-296	260	28	,	,	PUNCT
ftr-296	260	29	so	so	SCONJ
ftr-296	260	30	some	some	DET
ftr-296	260	31	individuals	individual	NOUN
ftr-296	260	32	might	might	AUX
ftr-296	260	33	have	have	VERB
ftr-296	260	34	more	more	ADJ
ftr-296	260	35	than	than	ADP
ftr-296	260	36	one	one	NUM
ftr-296	260	37	maximum	maximum	ADV
ftr-296	260	38	defined	define	VERB
ftr-296	260	39	benefit	benefit	NOUN
ftr-296	260	40	.	.	PUNCT
ftr-296	261	1	102	102	NUM
ftr-296	261	2	florida	florida	PROPN
ftr-296	261	3	tax	tax	NOUN
ftr-296	261	4	review	review	NOUN
ftr-296	261	5	[	[	X
ftr-296	261	6	vol	vol	NOUN
ftr-296	261	7	.	.	PUNCT
ftr-296	261	8	15:2	15:2	NUM
ftr-296	261	9	to	to	ADP
ftr-296	261	10	the	the	DET
ftr-296	261	11	accumulations	accumulation	NOUN
ftr-296	261	12	in	in	ADP
ftr-296	261	13	defined	define	VERB
ftr-296	261	14	contribution	contribution	NOUN
ftr-296	261	15	plans	plan	NOUN
ftr-296	261	16	and	and	CCONJ
ftr-296	261	17	iras	ira	NOUN
ftr-296	261	18	,	,	PUNCT
ftr-296	261	19	which	which	PRON
ftr-296	261	20	is	be	AUX
ftr-296	261	21	the	the	DET
ftr-296	261	22	approach	approach	NOUN
ftr-296	261	23	used	use	VERB
ftr-296	261	24	in	in	ADP
ftr-296	261	25	the	the	DET
ftr-296	261	26	united	united	ADJ
ftr-296	261	27	kingdom	kingdom	PROPN
ftr-296	261	28	.	.	PUNCT
ftr-296	262	1	the	the	DET
ftr-296	262	2	code	code	NOUN
ftr-296	262	3	includes	include	VERB
ftr-296	262	4	assumptions	assumption	NOUN
ftr-296	262	5	for	for	ADP
ftr-296	262	6	converting	convert	VERB
ftr-296	262	7	a	a	DET
ftr-296	262	8	benefit	benefit	NOUN
ftr-296	262	9	into	into	ADP
ftr-296	262	10	a	a	DET
ftr-296	262	11	lump	lump	NOUN
ftr-296	262	12	sum	sum	NOUN
ftr-296	262	13	,	,	PUNCT
ftr-296	262	14	so	so	ADV
ftr-296	262	15	such	such	DET
ftr-296	262	16	a	a	DET
ftr-296	262	17	conversion	conversion	NOUN
ftr-296	262	18	would	would	AUX
ftr-296	262	19	not	not	PART
ftr-296	262	20	be	be	AUX
ftr-296	262	21	a	a	DET
ftr-296	262	22	source	source	NOUN
ftr-296	262	23	of	of	ADP
ftr-296	262	24	major	major	ADJ
ftr-296	262	25	technical	technical	ADJ
ftr-296	262	26	difficulty	difficulty	NOUN
ftr-296	262	27	.	.	PUNCT
ftr-296	263	1	38	38	NUM
ftr-296	263	2	if	if	SCONJ
ftr-296	263	3	the	the	DET
ftr-296	263	4	proposal	proposal	NOUN
ftr-296	263	5	is	be	AUX
ftr-296	263	6	not	not	PART
ftr-296	263	7	modified	modify	VERB
ftr-296	263	8	to	to	PART
ftr-296	263	9	apply	apply	VERB
ftr-296	263	10	to	to	ADP
ftr-296	263	11	defined	define	VERB
ftr-296	263	12	benefit	benefit	NOUN
ftr-296	263	13	plans	plan	NOUN
ftr-296	263	14	,	,	PUNCT
ftr-296	263	15	one	one	PRON
ftr-296	263	16	can	can	AUX
ftr-296	263	17	object	object	VERB
ftr-296	263	18	to	to	ADP
ftr-296	263	19	it	it	PRON
ftr-296	263	20	on	on	ADP
ftr-296	263	21	the	the	DET
ftr-296	263	22	grounds	ground	NOUN
ftr-296	263	23	that	that	SCONJ
ftr-296	263	24	it	it	PRON
ftr-296	263	25	will	will	AUX
ftr-296	263	26	discourage	discourage	VERB
ftr-296	263	27	participants	participant	NOUN
ftr-296	263	28	from	from	ADP
ftr-296	263	29	taking	take	VERB
ftr-296	263	30	benefits	benefit	NOUN
ftr-296	263	31	from	from	ADP
ftr-296	263	32	defined	define	VERB
ftr-296	263	33	benefit	benefit	NOUN
ftr-296	263	34	plans	plan	NOUN
ftr-296	263	35	as	as	ADP
ftr-296	263	36	a	a	DET
ftr-296	263	37	lump	lump	NOUN
ftr-296	263	38	sum	sum	NOUN
ftr-296	263	39	(	(	PUNCT
ftr-296	263	40	rather	rather	ADV
ftr-296	263	41	than	than	ADP
ftr-296	263	42	an	an	DET
ftr-296	263	43	annuity	annuity	NOUN
ftr-296	263	44	)	)	PUNCT
ftr-296	263	45	and	and	CCONJ
ftr-296	263	46	rolling	roll	VERB
ftr-296	263	47	the	the	DET
ftr-296	263	48	lump	lump	NOUN
ftr-296	263	49	sum	sum	NOUN
ftr-296	263	50	into	into	ADP
ftr-296	263	51	an	an	DET
ftr-296	263	52	individual	individual	ADJ
ftr-296	263	53	retirement	retirement	NOUN
ftr-296	263	54	account	account	NOUN
ftr-296	263	55	(	(	PUNCT
ftr-296	263	56	which	which	PRON
ftr-296	263	57	would	would	AUX
ftr-296	263	58	be	be	AUX
ftr-296	263	59	subject	subject	ADJ
ftr-296	263	60	to	to	ADP
ftr-296	263	61	the	the	DET
ftr-296	263	62	cap	cap	NOUN
ftr-296	263	63	)	)	PUNCT
ftr-296	263	64	.	.	PUNCT
ftr-296	264	1	one	one	PRON
ftr-296	264	2	can	can	AUX
ftr-296	264	3	respond	respond	VERB
ftr-296	264	4	by	by	ADP
ftr-296	264	5	noting	note	VERB
ftr-296	264	6	that	that	SCONJ
ftr-296	264	7	providing	provide	VERB
ftr-296	264	8	incentives	incentive	NOUN
ftr-296	264	9	for	for	SCONJ
ftr-296	264	10	people	people	NOUN
ftr-296	264	11	to	to	PART
ftr-296	264	12	keep	keep	VERB
ftr-296	264	13	benefits	benefit	NOUN
ftr-296	264	14	in	in	ADP
ftr-296	264	15	the	the	DET
ftr-296	264	16	annuity	annuity	NOUN
ftr-296	264	17	form	form	NOUN
ftr-296	264	18	ordinarily	ordinarily	ADV
ftr-296	264	19	paid	pay	VERB
ftr-296	264	20	by	by	ADP
ftr-296	264	21	defined	define	VERB
ftr-296	264	22	benefit	benefit	NOUN
ftr-296	264	23	plans	plan	NOUN
ftr-296	264	24	rather	rather	ADV
ftr-296	264	25	than	than	ADP
ftr-296	264	26	taking	take	VERB
ftr-296	264	27	a	a	DET
ftr-296	264	28	lump	lump	NOUN
ftr-296	264	29	sum	sum	NOUN
ftr-296	264	30	benefit	benefit	NOUN
ftr-296	264	31	is	be	AUX
ftr-296	264	32	a	a	DET
ftr-296	264	33	positive	positive	ADJ
ftr-296	264	34	rather	rather	ADV
ftr-296	264	35	than	than	ADP
ftr-296	264	36	negative	negative	ADJ
ftr-296	264	37	feature	feature	NOUN
ftr-296	264	38	of	of	ADP
ftr-296	264	39	the	the	DET
ftr-296	264	40	proposal	proposal	NOUN
ftr-296	264	41	.	.	PUNCT
ftr-296	265	1	but	but	CCONJ
ftr-296	265	2	the	the	DET
ftr-296	265	3	proposal	proposal	NOUN
ftr-296	265	4	could	could	AUX
ftr-296	265	5	be	be	AUX
ftr-296	265	6	modified	modify	VERB
ftr-296	265	7	to	to	PART
ftr-296	265	8	exempt	exempt	VERB
ftr-296	265	9	rollover	rollover	NOUN
ftr-296	265	10	iras	ira	NOUN
ftr-296	265	11	where	where	SCONJ
ftr-296	265	12	the	the	DET
ftr-296	265	13	rollover	rollover	NOUN
ftr-296	265	14	came	come	VERB
ftr-296	265	15	from	from	ADP
ftr-296	265	16	a	a	DET
ftr-296	265	17	defined	define	VERB
ftr-296	265	18	benefit	benefit	NOUN
ftr-296	265	19	plan	plan	NOUN
ftr-296	265	20	.	.	PUNCT
ftr-296	266	1	v.	v.	ADP
ftr-296	266	2	alternative	alternative	ADJ
ftr-296	266	3	approaches	approach	NOUN
ftr-296	266	4	there	there	PRON
ftr-296	266	5	are	be	VERB
ftr-296	266	6	other	other	ADJ
ftr-296	266	7	possible	possible	ADJ
ftr-296	266	8	approaches	approach	NOUN
ftr-296	266	9	to	to	ADP
ftr-296	266	10	limiting	limit	VERB
ftr-296	266	11	the	the	DET
ftr-296	266	12	growth	growth	NOUN
ftr-296	266	13	of	of	ADP
ftr-296	266	14	accumulations	accumulation	NOUN
ftr-296	266	15	.	.	PUNCT
ftr-296	267	1	one	one	NUM
ftr-296	267	2	such	such	ADJ
ftr-296	267	3	approach	approach	NOUN
ftr-296	267	4	,	,	PUNCT
ftr-296	267	5	which	which	PRON
ftr-296	267	6	we	we	PRON
ftr-296	267	7	do	do	AUX
ftr-296	267	8	not	not	PART
ftr-296	267	9	advocate	advocate	VERB
ftr-296	267	10	because	because	SCONJ
ftr-296	267	11	of	of	ADP
ftr-296	267	12	its	its	PRON
ftr-296	267	13	complexity	complexity	NOUN
ftr-296	267	14	,	,	PUNCT
ftr-296	267	15	would	would	AUX
ftr-296	267	16	be	be	AUX
ftr-296	267	17	a	a	DET
ftr-296	267	18	tax	tax	NOUN
ftr-296	267	19	on	on	ADP
ftr-296	267	20	retirement	retirement	NOUN
ftr-296	267	21	plan	plan	NOUN
ftr-296	267	22	accumulations	accumulation	NOUN
ftr-296	267	23	above	above	ADP
ftr-296	267	24	an	an	DET
ftr-296	267	25	aggregate	aggregate	ADJ
ftr-296	267	26	cap	cap	NOUN
ftr-296	267	27	.	.	PUNCT
ftr-296	268	1	if	if	SCONJ
ftr-296	268	2	the	the	DET
ftr-296	268	3	cap	cap	NOUN
ftr-296	268	4	were	be	AUX
ftr-296	268	5	set	set	VERB
ftr-296	268	6	at	at	ADP
ftr-296	268	7	$	$	SYM
ftr-296	268	8	5	5	NUM
ftr-296	268	9	million	million	NUM
ftr-296	268	10	,	,	PUNCT
ftr-296	268	11	any	any	DET
ftr-296	268	12	accumulation	accumulation	NOUN
ftr-296	268	13	above	above	ADP
ftr-296	268	14	that	that	DET
ftr-296	268	15	level	level	NOUN
ftr-296	268	16	would	would	AUX
ftr-296	268	17	be	be	AUX
ftr-296	268	18	subject	subject	ADJ
ftr-296	268	19	to	to	ADP
ftr-296	268	20	a	a	DET
ftr-296	268	21	tax	tax	NOUN
ftr-296	268	22	,	,	PUNCT
ftr-296	268	23	either	either	CCONJ
ftr-296	268	24	the	the	DET
ftr-296	268	25	individual	individual	NOUN
ftr-296	268	26	’s	’s	PART
ftr-296	268	27	marginal	marginal	ADJ
ftr-296	268	28	tax	tax	NOUN
ftr-296	268	29	rate	rate	NOUN
ftr-296	268	30	or	or	CCONJ
ftr-296	268	31	a	a	DET
ftr-296	268	32	special	special	ADJ
ftr-296	268	33	excise	excise	NOUN
ftr-296	268	34	tax	tax	NOUN
ftr-296	268	35	.	.	PUNCT
ftr-296	269	1	this	this	DET
ftr-296	269	2	approach	approach	NOUN
ftr-296	269	3	,	,	PUNCT
ftr-296	269	4	however	however	ADV
ftr-296	269	5	,	,	PUNCT
ftr-296	269	6	would	would	AUX
ftr-296	269	7	necessitate	necessitate	VERB
ftr-296	269	8	a	a	DET
ftr-296	269	9	complex	complex	ADJ
ftr-296	269	10	statutory	statutory	ADJ
ftr-296	269	11	scheme	scheme	NOUN
ftr-296	269	12	because	because	SCONJ
ftr-296	269	13	(	(	PUNCT
ftr-296	269	14	i	i	NOUN
ftr-296	269	15	)	)	PUNCT
ftr-296	269	16	individuals	individual	NOUN
ftr-296	269	17	would	would	AUX
ftr-296	269	18	then	then	ADV
ftr-296	269	19	need	need	VERB
ftr-296	269	20	to	to	PART
ftr-296	269	21	be	be	AUX
ftr-296	269	22	credited	credit	VERB
ftr-296	269	23	with	with	ADP
ftr-296	269	24	basis	basis	NOUN
ftr-296	269	25	in	in	ADP
ftr-296	269	26	their	their	PRON
ftr-296	269	27	account	account	NOUN
ftr-296	269	28	to	to	PART
ftr-296	269	29	reflect	reflect	VERB
ftr-296	269	30	amounts	amount	NOUN
ftr-296	269	31	on	on	ADP
ftr-296	269	32	which	which	PRON
ftr-296	269	33	tax	tax	NOUN
ftr-296	269	34	was	be	AUX
ftr-296	269	35	already	already	ADV
ftr-296	269	36	paid	pay	VERB
ftr-296	269	37	;	;	PUNCT
ftr-296	269	38	(	(	PUNCT
ftr-296	269	39	ii	ii	NOUN
ftr-296	269	40	)	)	PUNCT
ftr-296	269	41	rules	rule	NOUN
ftr-296	269	42	would	would	AUX
ftr-296	269	43	have	have	VERB
ftr-296	269	44	to	to	PART
ftr-296	269	45	be	be	AUX
ftr-296	269	46	devised	devise	VERB
ftr-296	269	47	to	to	PART
ftr-296	269	48	determine	determine	VERB
ftr-296	269	49	how	how	SCONJ
ftr-296	269	50	basis	basis	NOUN
ftr-296	269	51	should	should	AUX
ftr-296	269	52	be	be	AUX
ftr-296	269	53	recovered	recover	VERB
ftr-296	269	54	on	on	ADP
ftr-296	269	55	plan	plan	NOUN
ftr-296	269	56	distributions	distribution	NOUN
ftr-296	269	57	;	;	PUNCT
ftr-296	269	58	(	(	PUNCT
ftr-296	269	59	iii	iii	X
ftr-296	269	60	)	)	PUNCT
ftr-296	269	61	rules	rule	NOUN
ftr-296	269	62	would	would	AUX
ftr-296	269	63	have	have	VERB
ftr-296	269	64	to	to	PART
ftr-296	269	65	be	be	AUX
ftr-296	269	66	devised	devise	VERB
ftr-296	269	67	to	to	PART
ftr-296	269	68	determine	determine	VERB
ftr-296	269	69	how	how	SCONJ
ftr-296	269	70	basis	basis	NOUN
ftr-296	269	71	should	should	AUX
ftr-296	269	72	be	be	AUX
ftr-296	269	73	allocated	allocate	VERB
ftr-296	269	74	between	between	ADP
ftr-296	269	75	roth	roth	NOUN
ftr-296	269	76	and	and	CCONJ
ftr-296	269	77	non	non	ADJ
ftr-296	269	78	-	-	ADJ
ftr-296	269	79	roth	roth	ADJ
ftr-296	269	80	accounts	account	NOUN
ftr-296	269	81	;	;	PUNCT
ftr-296	269	82	(	(	PUNCT
ftr-296	269	83	iv	iv	X
ftr-296	269	84	)	)	PUNCT
ftr-296	269	85	rules	rule	NOUN
ftr-296	269	86	would	would	AUX
ftr-296	269	87	have	have	VERB
ftr-296	269	88	to	to	PART
ftr-296	269	89	be	be	AUX
ftr-296	269	90	developed	develop	VERB
ftr-296	269	91	to	to	PART
ftr-296	269	92	treat	treat	VERB
ftr-296	269	93	losses	loss	NOUN
ftr-296	269	94	that	that	PRON
ftr-296	269	95	occur	occur	VERB
ftr-296	269	96	after	after	SCONJ
ftr-296	269	97	the	the	DET
ftr-296	269	98	account	account	NOUN
ftr-296	269	99	has	have	AUX
ftr-296	269	100	paid	pay	VERB
ftr-296	269	101	tax	tax	NOUN
ftr-296	269	102	because	because	SCONJ
ftr-296	269	103	it	it	PRON
ftr-296	269	104	exceeded	exceed	VERB
ftr-296	269	105	the	the	DET
ftr-296	269	106	cap	cap	NOUN
ftr-296	269	107	;	;	PUNCT
ftr-296	269	108	and	and	CCONJ
ftr-296	269	109	(	(	PUNCT
ftr-296	269	110	v	v	NOUN
ftr-296	269	111	)	)	PUNCT
ftr-296	269	112	rules	rule	NOUN
ftr-296	269	113	might	might	AUX
ftr-296	269	114	have	have	VERB
ftr-296	269	115	to	to	PART
ftr-296	269	116	be	be	AUX
ftr-296	269	117	developed	develop	VERB
ftr-296	269	118	to	to	PART
ftr-296	269	119	integrate	integrate	VERB
ftr-296	269	120	an	an	DET
ftr-296	269	121	individual	individual	NOUN
ftr-296	269	122	’s	’s	PART
ftr-296	269	123	overall	overall	ADJ
ftr-296	269	124	tax	tax	NOUN
ftr-296	269	125	situation	situation	NOUN
ftr-296	269	126	and	and	CCONJ
ftr-296	269	127	the	the	DET
ftr-296	269	128	tax	tax	NOUN
ftr-296	269	129	on	on	ADP
ftr-296	269	130	the	the	DET
ftr-296	269	131	plan	plan	NOUN
ftr-296	269	132	.	.	PUNCT
ftr-296	270	1	in	in	ADP
ftr-296	270	2	contrast	contrast	NOUN
ftr-296	270	3	,	,	PUNCT
ftr-296	270	4	the	the	DET
ftr-296	270	5	proposal	proposal	NOUN
ftr-296	270	6	that	that	PRON
ftr-296	270	7	we	we	PRON
ftr-296	270	8	advocate	advocate	VERB
ftr-296	270	9	is	be	AUX
ftr-296	270	10	relatively	relatively	ADV
ftr-296	270	11	straightforward	straightforward	ADJ
ftr-296	270	12	and	and	CCONJ
ftr-296	270	13	easy	easy	ADJ
ftr-296	270	14	to	to	PART
ftr-296	270	15	implement	implement	VERB
ftr-296	270	16	.	.	PUNCT
ftr-296	271	1	in	in	ADP
ftr-296	271	2	a	a	DET
ftr-296	271	3	2000	2000	NUM
ftr-296	271	4	paper	paper	NOUN
ftr-296	271	5	,	,	PUNCT
ftr-296	271	6	professors	professor	NOUN
ftr-296	271	7	daniel	daniel	PROPN
ftr-296	271	8	halperin	halperin	PROPN
ftr-296	271	9	and	and	CCONJ
ftr-296	271	10	marla	marla	PROPN
ftr-296	271	11	schnall	schnall	PROPN
ftr-296	271	12	presented	present	VERB
ftr-296	271	13	an	an	DET
ftr-296	271	14	interesting	interesting	ADJ
ftr-296	271	15	and	and	CCONJ
ftr-296	271	16	elegant	elegant	ADJ
ftr-296	271	17	variation	variation	NOUN
ftr-296	271	18	on	on	ADP
ftr-296	271	19	an	an	DET
ftr-296	271	20	in	in	ADP
ftr-296	271	21	-	-	PUNCT
ftr-296	271	22	plan	plan	NOUN
ftr-296	271	23	tax	tax	NOUN
ftr-296	271	24	that	that	PRON
ftr-296	271	25	would	would	AUX
ftr-296	271	26	avoid	avoid	VERB
ftr-296	271	27	basis	basis	NOUN
ftr-296	271	28	complications	complication	NOUN
ftr-296	271	29	.	.	PUNCT
ftr-296	272	1	39	39	NUM
ftr-296	272	2	their	their	PRON
ftr-296	272	3	paper	paper	NOUN
ftr-296	272	4	suggested	suggest	VERB
ftr-296	272	5	defining	define	VERB
ftr-296	272	6	maximum	maximum	ADJ
ftr-296	272	7	accumulation	accumulation	NOUN
ftr-296	272	8	levels	level	NOUN
ftr-296	272	9	for	for	ADP
ftr-296	272	10	individual	individual	ADJ
ftr-296	272	11	account	account	NOUN
ftr-296	272	12	owners	owner	NOUN
ftr-296	272	13	at	at	ADP
ftr-296	272	14	different	different	ADJ
ftr-296	272	15	ages	age	NOUN
ftr-296	272	16	and	and	CCONJ
ftr-296	272	17	“	"	PUNCT
ftr-296	272	18	taxing	tax	VERB
ftr-296	272	19	the	the	DET
ftr-296	272	20	investment	investment	NOUN
ftr-296	272	21	income	income	NOUN
ftr-296	272	22	of	of	ADP
ftr-296	272	23	the	the	DET
ftr-296	272	24	trust	trust	NOUN
ftr-296	272	25	derived	derive	VERB
ftr-296	272	26	from	from	ADP
ftr-296	272	27	the	the	DET
ftr-296	272	28	excess	excess	ADJ
ftr-296	272	29	assets	asset	NOUN
ftr-296	272	30	and	and	CCONJ
ftr-296	272	31	38	38	NUM
ftr-296	272	32	.	.	PUNCT
ftr-296	273	1	one	one	NUM
ftr-296	273	2	concern	concern	NOUN
ftr-296	273	3	might	might	AUX
ftr-296	273	4	be	be	AUX
ftr-296	273	5	volatility	volatility	NOUN
ftr-296	273	6	of	of	ADP
ftr-296	273	7	the	the	DET
ftr-296	273	8	discount	discount	NOUN
ftr-296	273	9	rate	rate	NOUN
ftr-296	273	10	,	,	PUNCT
ftr-296	273	11	although	although	SCONJ
ftr-296	273	12	this	this	DET
ftr-296	273	13	concern	concern	NOUN
ftr-296	273	14	could	could	AUX
ftr-296	273	15	be	be	AUX
ftr-296	273	16	addressed	address	VERB
ftr-296	273	17	by	by	ADP
ftr-296	273	18	some	some	DET
ftr-296	273	19	sort	sort	NOUN
ftr-296	273	20	of	of	ADP
ftr-296	273	21	smoothing	smoothing	NOUN
ftr-296	273	22	of	of	ADP
ftr-296	273	23	the	the	DET
ftr-296	273	24	discount	discount	NOUN
ftr-296	273	25	rate	rate	NOUN
ftr-296	273	26	over	over	ADP
ftr-296	273	27	a	a	DET
ftr-296	273	28	period	period	NOUN
ftr-296	273	29	of	of	ADP
ftr-296	273	30	time	time	NOUN
ftr-296	273	31	.	.	PUNCT
ftr-296	274	1	39	39	NUM
ftr-296	274	2	.	.	PUNCT
ftr-296	275	1	see	see	VERB
ftr-296	275	2	halperin	halperin	PROPN
ftr-296	275	3	&	&	CCONJ
ftr-296	275	4	schnall	schnall	PROPN
ftr-296	275	5	,	,	PUNCT
ftr-296	275	6	tax	tax	NOUN
ftr-296	275	7	-	-	PUNCT
ftr-296	275	8	qualified	qualified	ADJ
ftr-296	275	9	pension	pension	NOUN
ftr-296	275	10	plans	plan	NOUN
ftr-296	275	11	,	,	PUNCT
ftr-296	275	12	supra	supra	PROPN
ftr-296	275	13	note	note	NOUN
ftr-296	275	14	22	22	NUM
ftr-296	275	15	.	.	PUNCT
ftr-296	275	16	2014	2014	NUM
ftr-296	275	17	]	]	PUNCT
ftr-296	275	18	equity	equity	NOUN
ftr-296	275	19	in	in	ADP
ftr-296	275	20	the	the	DET
ftr-296	275	21	distribution	distribution	NOUN
ftr-296	275	22	of	of	ADP
ftr-296	275	23	tax	tax	NOUN
ftr-296	275	24	preferences	preference	NOUN
ftr-296	275	25	for	for	ADP
ftr-296	275	26	pensions	pension	NOUN
ftr-296	275	27	103	103	NUM
ftr-296	275	28	then	then	ADV
ftr-296	275	29	fully	fully	ADV
ftr-296	275	30	taxing	tax	VERB
ftr-296	275	31	the	the	DET
ftr-296	275	32	distribution	distribution	NOUN
ftr-296	275	33	.	.	PUNCT
ftr-296	275	34	”	"	PUNCT
ftr-296	276	1	assuming	assume	VERB
ftr-296	276	2	uniform	uniform	ADJ
ftr-296	276	3	tax	tax	NOUN
ftr-296	276	4	rates	rate	NOUN
ftr-296	276	5	,	,	PUNCT
ftr-296	276	6	this	this	DET
ftr-296	276	7	approach	approach	NOUN
ftr-296	276	8	ultimately	ultimately	ADV
ftr-296	276	9	treats	treat	VERB
ftr-296	276	10	the	the	DET
ftr-296	276	11	excess	excess	ADJ
ftr-296	276	12	investment	investment	NOUN
ftr-296	276	13	income	income	NOUN
ftr-296	276	14	identically	identically	ADV
ftr-296	276	15	to	to	ADP
ftr-296	276	16	the	the	DET
ftr-296	276	17	way	way	NOUN
ftr-296	276	18	it	it	PRON
ftr-296	276	19	would	would	AUX
ftr-296	276	20	have	have	AUX
ftr-296	276	21	been	be	AUX
ftr-296	276	22	treated	treat	VERB
ftr-296	276	23	if	if	SCONJ
ftr-296	276	24	it	it	PRON
ftr-296	276	25	were	be	AUX
ftr-296	276	26	earned	earn	VERB
ftr-296	276	27	outside	outside	ADP
ftr-296	276	28	of	of	ADP
ftr-296	276	29	a	a	DET
ftr-296	276	30	plan	plan	NOUN
ftr-296	276	31	.	.	PUNCT
ftr-296	277	1	but	but	CCONJ
ftr-296	277	2	the	the	DET
ftr-296	277	3	authors	author	NOUN
ftr-296	277	4	acknowledged	acknowledge	VERB
ftr-296	277	5	the	the	DET
ftr-296	277	6	difficulties	difficulty	NOUN
ftr-296	277	7	of	of	ADP
ftr-296	277	8	identifying	identify	VERB
ftr-296	277	9	excess	excess	ADJ
ftr-296	277	10	assets	asset	NOUN
ftr-296	277	11	at	at	ADP
ftr-296	277	12	ages	age	NOUN
ftr-296	277	13	prior	prior	ADV
ftr-296	277	14	to	to	ADP
ftr-296	277	15	normal	normal	ADJ
ftr-296	277	16	retirement	retirement	NOUN
ftr-296	277	17	age	age	NOUN
ftr-296	277	18	.	.	PUNCT
ftr-296	278	1	as	as	ADP
ftr-296	278	2	an	an	DET
ftr-296	278	3	alternative	alternative	NOUN
ftr-296	278	4	that	that	PRON
ftr-296	278	5	avoids	avoid	VERB
ftr-296	278	6	this	this	DET
ftr-296	278	7	difficulty	difficulty	NOUN
ftr-296	278	8	,	,	PUNCT
ftr-296	278	9	they	they	PRON
ftr-296	278	10	proposed	propose	VERB
ftr-296	278	11	taxing	tax	VERB
ftr-296	278	12	investment	investment	NOUN
ftr-296	278	13	return	return	NOUN
ftr-296	278	14	above	above	ADP
ftr-296	278	15	a	a	DET
ftr-296	278	16	defined	define	VERB
ftr-296	278	17	rate	rate	NOUN
ftr-296	278	18	of	of	ADP
ftr-296	278	19	return	return	NOUN
ftr-296	278	20	,	,	PUNCT
ftr-296	278	21	with	with	ADP
ftr-296	278	22	the	the	DET
ftr-296	278	23	defined	define	VERB
ftr-296	278	24	rate	rate	NOUN
ftr-296	278	25	set	set	VERB
ftr-296	278	26	at	at	ADP
ftr-296	278	27	the	the	DET
ftr-296	278	28	return	return	NOUN
ftr-296	278	29	necessary	necessary	ADJ
ftr-296	278	30	to	to	PART
ftr-296	278	31	reach	reach	VERB
ftr-296	278	32	a	a	DET
ftr-296	278	33	targeted	target	VERB
ftr-296	278	34	benefit	benefit	NOUN
ftr-296	278	35	amount	amount	NOUN
ftr-296	278	36	(	(	PUNCT
ftr-296	278	37	perhaps	perhaps	ADV
ftr-296	278	38	equal	equal	ADJ
ftr-296	278	39	to	to	ADP
ftr-296	278	40	the	the	DET
ftr-296	278	41	section	section	NOUN
ftr-296	278	42	415	415	NUM
ftr-296	278	43	limit	limit	NOUN
ftr-296	278	44	for	for	ADP
ftr-296	278	45	defined	define	VERB
ftr-296	278	46	benefit	benefit	NOUN
ftr-296	278	47	plans	plan	NOUN
ftr-296	278	48	)	)	PUNCT
ftr-296	278	49	at	at	ADP
ftr-296	278	50	retirement	retirement	NOUN
ftr-296	278	51	age	age	NOUN
ftr-296	278	52	.	.	PUNCT
ftr-296	279	1	but	but	CCONJ
ftr-296	279	2	here	here	ADV
ftr-296	279	3	they	they	PRON
ftr-296	279	4	acknowledged	acknowledge	VERB
ftr-296	279	5	that	that	SCONJ
ftr-296	279	6	adjustments	adjustment	NOUN
ftr-296	279	7	would	would	AUX
ftr-296	279	8	have	have	VERB
ftr-296	279	9	to	to	PART
ftr-296	279	10	be	be	AUX
ftr-296	279	11	made	make	VERB
ftr-296	279	12	for	for	ADP
ftr-296	279	13	accounts	account	NOUN
ftr-296	279	14	where	where	SCONJ
ftr-296	279	15	maximum	maximum	ADJ
ftr-296	279	16	contributions	contribution	NOUN
ftr-296	279	17	had	have	AUX
ftr-296	279	18	not	not	PART
ftr-296	279	19	been	be	AUX
ftr-296	279	20	made	make	VERB
ftr-296	279	21	and	and	CCONJ
ftr-296	279	22	thus	thus	ADV
ftr-296	279	23	concludes	conclude	VERB
ftr-296	279	24	that	that	SCONJ
ftr-296	279	25	such	such	DET
ftr-296	279	26	a	a	DET
ftr-296	279	27	tax	tax	NOUN
ftr-296	279	28	would	would	AUX
ftr-296	279	29	“	"	PUNCT
ftr-296	279	30	be	be	AUX
ftr-296	279	31	difficult	difficult	ADJ
ftr-296	279	32	to	to	PART
ftr-296	279	33	implement	implement	VERB
ftr-296	279	34	.	.	PUNCT
ftr-296	279	35	”	"	PUNCT
ftr-296	280	1	40	40	NUM
ftr-296	280	2	it	it	PRON
ftr-296	280	3	would	would	AUX
ftr-296	280	4	also	also	ADV
ftr-296	280	5	be	be	AUX
ftr-296	280	6	possible	possible	ADJ
ftr-296	280	7	to	to	PART
ftr-296	280	8	take	take	VERB
ftr-296	280	9	an	an	DET
ftr-296	280	10	approach	approach	NOUN
ftr-296	280	11	that	that	PRON
ftr-296	280	12	focused	focus	VERB
ftr-296	280	13	on	on	ADP
ftr-296	280	14	permissible	permissible	ADJ
ftr-296	280	15	investments	investment	NOUN
ftr-296	280	16	for	for	ADP
ftr-296	280	17	owner	owner	NOUN
ftr-296	280	18	-	-	PUNCT
ftr-296	280	19	directed	direct	VERB
ftr-296	280	20	plan	plan	NOUN
ftr-296	280	21	accounts	account	NOUN
ftr-296	280	22	.	.	PUNCT
ftr-296	281	1	in	in	ADP
ftr-296	281	2	particular	particular	ADJ
ftr-296	281	3	,	,	PUNCT
ftr-296	281	4	owners	owner	NOUN
ftr-296	281	5	of	of	ADP
ftr-296	281	6	self	self	NOUN
ftr-296	281	7	-	-	PUNCT
ftr-296	281	8	directed	direct	VERB
ftr-296	281	9	accounts	account	NOUN
ftr-296	281	10	could	could	AUX
ftr-296	281	11	be	be	AUX
ftr-296	281	12	limited	limit	VERB
ftr-296	281	13	to	to	PART
ftr-296	281	14	publicly	publicly	ADV
ftr-296	281	15	traded	trade	VERB
ftr-296	281	16	investments	investment	NOUN
ftr-296	281	17	,	,	PUNCT
ftr-296	281	18	41	41	NUM
ftr-296	281	19	with	with	ADP
ftr-296	281	20	the	the	DET
ftr-296	281	21	exception	exception	NOUN
ftr-296	281	22	that	that	PRON
ftr-296	281	23	participants	participant	NOUN
ftr-296	281	24	could	could	AUX
ftr-296	281	25	invest	invest	VERB
ftr-296	281	26	in	in	ADP
ftr-296	281	27	the	the	DET
ftr-296	281	28	nonpublicly	nonpublicly	ADV
ftr-296	281	29	traded	trade	VERB
ftr-296	281	30	stock	stock	NOUN
ftr-296	281	31	of	of	ADP
ftr-296	281	32	their	their	PRON
ftr-296	281	33	employer	employer	NOUN
ftr-296	281	34	,	,	PUNCT
ftr-296	281	35	subject	subject	ADJ
ftr-296	281	36	to	to	ADP
ftr-296	281	37	the	the	DET
ftr-296	281	38	statutory	statutory	ADJ
ftr-296	281	39	limits	limit	NOUN
ftr-296	281	40	relating	relate	VERB
ftr-296	281	41	on	on	ADP
ftr-296	281	42	diversification	diversification	NOUN
ftr-296	281	43	.	.	PUNCT
ftr-296	282	1	42	42	NUM
ftr-296	282	2	this	this	PRON
ftr-296	282	3	would	would	AUX
ftr-296	282	4	not	not	PART
ftr-296	282	5	,	,	PUNCT
ftr-296	282	6	of	of	ADP
ftr-296	282	7	course	course	NOUN
ftr-296	282	8	,	,	PUNCT
ftr-296	282	9	limit	limit	VERB
ftr-296	282	10	a	a	DET
ftr-296	282	11	person	person	NOUN
ftr-296	282	12	’s	’s	PART
ftr-296	282	13	ability	ability	NOUN
ftr-296	282	14	to	to	ADP
ftr-296	282	15	40	40	NUM
ftr-296	282	16	.	.	PUNCT
ftr-296	283	1	see	see	VERB
ftr-296	283	2	i	i	PRON
ftr-296	283	3	d.	d.	PROPN
ftr-296	283	4	41	41	NUM
ftr-296	283	5	.	.	PUNCT
ftr-296	284	1	there	there	PRON
ftr-296	284	2	may	may	AUX
ftr-296	284	3	be	be	AUX
ftr-296	284	4	issues	issue	NOUN
ftr-296	284	5	in	in	ADP
ftr-296	284	6	placing	place	VERB
ftr-296	284	7	clear	clear	ADJ
ftr-296	284	8	definitional	definitional	ADJ
ftr-296	284	9	limits	limit	NOUN
ftr-296	284	10	on	on	ADP
ftr-296	284	11	the	the	DET
ftr-296	284	12	meeting	meeting	NOUN
ftr-296	284	13	of	of	ADP
ftr-296	284	14	publicly	publicly	ADV
ftr-296	284	15	-	-	PUNCT
ftr-296	284	16	traded	trade	VERB
ftr-296	284	17	investments	investment	NOUN
ftr-296	284	18	,	,	PUNCT
ftr-296	284	19	but	but	CCONJ
ftr-296	284	20	these	these	DET
ftr-296	284	21	issues	issue	NOUN
ftr-296	284	22	seem	seem	VERB
ftr-296	284	23	to	to	ADP
ftr-296	284	24	us	we	PRON
ftr-296	284	25	of	of	ADP
ftr-296	284	26	a	a	DET
ftr-296	284	27	type	type	NOUN
ftr-296	284	28	with	with	ADP
ftr-296	284	29	which	which	PRON
ftr-296	284	30	legislators	legislator	NOUN
ftr-296	284	31	and	and	CCONJ
ftr-296	284	32	regulators	regulator	NOUN
ftr-296	284	33	often	often	ADV
ftr-296	284	34	grapple	grapple	VERB
ftr-296	284	35	,	,	PUNCT
ftr-296	284	36	even	even	ADV
ftr-296	284	37	if	if	SCONJ
ftr-296	284	38	imperfectly	imperfectly	ADV
ftr-296	284	39	.	.	PUNCT
ftr-296	285	1	there	there	PRON
ftr-296	285	2	may	may	AUX
ftr-296	285	3	also	also	ADV
ftr-296	285	4	be	be	AUX
ftr-296	285	5	issues	issue	NOUN
ftr-296	285	6	of	of	ADP
ftr-296	285	7	the	the	DET
ftr-296	285	8	impact	impact	NOUN
ftr-296	285	9	on	on	ADP
ftr-296	285	10	certain	certain	ADJ
ftr-296	285	11	investment	investment	NOUN
ftr-296	285	12	markets	market	NOUN
ftr-296	285	13	if	if	SCONJ
ftr-296	285	14	individual	individual	ADJ
ftr-296	285	15	account	account	NOUN
ftr-296	285	16	plans	plan	NOUN
ftr-296	285	17	are	be	AUX
ftr-296	285	18	barred	bar	VERB
ftr-296	285	19	from	from	ADP
ftr-296	285	20	holding	hold	VERB
ftr-296	285	21	certain	certain	ADJ
ftr-296	285	22	types	type	NOUN
ftr-296	285	23	of	of	ADP
ftr-296	285	24	investments	investment	NOUN
ftr-296	285	25	,	,	PUNCT
ftr-296	285	26	particularly	particularly	ADV
ftr-296	285	27	if	if	SCONJ
ftr-296	285	28	any	any	DET
ftr-296	285	29	such	such	ADJ
ftr-296	285	30	restrictions	restriction	NOUN
ftr-296	285	31	required	require	VERB
ftr-296	285	32	plans	plan	NOUN
ftr-296	285	33	to	to	PART
ftr-296	285	34	divest	divest	VERB
ftr-296	285	35	certain	certain	ADJ
ftr-296	285	36	current	current	ADJ
ftr-296	285	37	holdings	holding	NOUN
ftr-296	285	38	.	.	PUNCT
ftr-296	286	1	as	as	ADP
ftr-296	286	2	to	to	ADP
ftr-296	286	3	the	the	DET
ftr-296	286	4	former	former	ADJ
ftr-296	286	5	issue	issue	NOUN
ftr-296	286	6	,	,	PUNCT
ftr-296	286	7	presumably	presumably	ADV
ftr-296	286	8	people	people	NOUN
ftr-296	286	9	who	who	PRON
ftr-296	286	10	have	have	VERB
ftr-296	286	11	access	access	NOUN
ftr-296	286	12	to	to	ADP
ftr-296	286	13	such	such	ADJ
ftr-296	286	14	investments	investment	NOUN
ftr-296	286	15	within	within	ADP
ftr-296	286	16	a	a	DET
ftr-296	286	17	plan	plan	NOUN
ftr-296	286	18	will	will	AUX
ftr-296	286	19	also	also	ADV
ftr-296	286	20	have	have	VERB
ftr-296	286	21	access	access	NOUN
ftr-296	286	22	to	to	ADP
ftr-296	286	23	such	such	ADJ
ftr-296	286	24	investments	investment	NOUN
ftr-296	286	25	outside	outside	ADP
ftr-296	286	26	the	the	DET
ftr-296	286	27	plan	plan	NOUN
ftr-296	286	28	,	,	PUNCT
ftr-296	286	29	so	so	SCONJ
ftr-296	286	30	the	the	DET
ftr-296	286	31	effect	effect	NOUN
ftr-296	286	32	on	on	ADP
ftr-296	286	33	markets	market	NOUN
ftr-296	286	34	might	might	AUX
ftr-296	286	35	not	not	PART
ftr-296	286	36	be	be	AUX
ftr-296	286	37	all	all	PRON
ftr-296	286	38	that	that	PRON
ftr-296	286	39	pronounced	pronounce	VERB
ftr-296	286	40	.	.	PUNCT
ftr-296	287	1	moreover	moreover	ADV
ftr-296	287	2	,	,	PUNCT
ftr-296	287	3	this	this	DET
ftr-296	287	4	proposal	proposal	NOUN
ftr-296	287	5	would	would	AUX
ftr-296	287	6	not	not	PART
ftr-296	287	7	apply	apply	VERB
ftr-296	287	8	to	to	ADP
ftr-296	287	9	plans	plan	NOUN
ftr-296	287	10	with	with	ADP
ftr-296	287	11	pooled	pool	VERB
ftr-296	287	12	accounts	account	NOUN
ftr-296	287	13	,	,	PUNCT
ftr-296	287	14	although	although	SCONJ
ftr-296	287	15	even	even	ADV
ftr-296	287	16	here	here	ADV
ftr-296	287	17	there	there	PRON
ftr-296	287	18	may	may	AUX
ftr-296	287	19	be	be	AUX
ftr-296	287	20	questions	question	NOUN
ftr-296	287	21	as	as	ADP
ftr-296	287	22	to	to	ADP
ftr-296	287	23	what	what	PRON
ftr-296	287	24	is	be	AUX
ftr-296	287	25	meant	mean	VERB
ftr-296	287	26	by	by	ADP
ftr-296	287	27	a	a	DET
ftr-296	287	28	pooled	pool	VERB
ftr-296	287	29	account	account	NOUN
ftr-296	287	30	in	in	ADP
ftr-296	287	31	the	the	DET
ftr-296	287	32	case	case	NOUN
ftr-296	287	33	of	of	ADP
ftr-296	287	34	,	,	PUNCT
ftr-296	287	35	for	for	ADP
ftr-296	287	36	example	example	NOUN
ftr-296	287	37	,	,	PUNCT
ftr-296	287	38	an	an	DET
ftr-296	287	39	individual	individual	ADJ
ftr-296	287	40	retirement	retirement	NOUN
ftr-296	287	41	account	account	NOUN
ftr-296	287	42	or	or	CCONJ
ftr-296	287	43	a	a	DET
ftr-296	287	44	section	section	NOUN
ftr-296	287	45	401(k	401(k	NOUN
ftr-296	287	46	)	)	PUNCT
ftr-296	287	47	plan	plan	NOUN
ftr-296	287	48	that	that	PRON
ftr-296	287	49	covers	cover	VERB
ftr-296	287	50	only	only	ADV
ftr-296	287	51	one	one	NUM
ftr-296	287	52	or	or	CCONJ
ftr-296	287	53	a	a	DET
ftr-296	287	54	small	small	ADJ
ftr-296	287	55	number	number	NOUN
ftr-296	287	56	of	of	ADP
ftr-296	287	57	individuals	individual	NOUN
ftr-296	287	58	.	.	PUNCT
ftr-296	288	1	again	again	ADV
ftr-296	288	2	,	,	PUNCT
ftr-296	288	3	though	though	ADV
ftr-296	288	4	,	,	PUNCT
ftr-296	288	5	these	these	PRON
ftr-296	288	6	seem	seem	VERB
ftr-296	288	7	to	to	PART
ftr-296	288	8	be	be	AUX
ftr-296	288	9	issues	issue	NOUN
ftr-296	288	10	that	that	PRON
ftr-296	288	11	could	could	AUX
ftr-296	288	12	be	be	AUX
ftr-296	288	13	dealt	deal	VERB
ftr-296	288	14	with	with	ADP
ftr-296	288	15	by	by	ADP
ftr-296	288	16	regulations	regulation	NOUN
ftr-296	288	17	,	,	PUNCT
ftr-296	288	18	again	again	ADV
ftr-296	288	19	,	,	PUNCT
ftr-296	288	20	even	even	ADV
ftr-296	288	21	if	if	SCONJ
ftr-296	288	22	imperfectly	imperfectly	ADV
ftr-296	288	23	.	.	PUNCT
ftr-296	289	1	42	42	NUM
ftr-296	289	2	.	.	PUNCT
ftr-296	290	1	an	an	DET
ftr-296	290	2	additional	additional	ADJ
ftr-296	290	3	exception	exception	NOUN
ftr-296	290	4	might	might	AUX
ftr-296	290	5	be	be	AUX
ftr-296	290	6	created	create	VERB
ftr-296	290	7	for	for	ADP
ftr-296	290	8	non	non	ADJ
ftr-296	290	9	-	-	ADJ
ftr-296	290	10	publicly	publicly	ADV
ftr-296	290	11	traded	trade	VERB
ftr-296	290	12	investment	investment	NOUN
ftr-296	290	13	opportunities	opportunity	NOUN
ftr-296	290	14	that	that	PRON
ftr-296	290	15	are	be	AUX
ftr-296	290	16	available	available	ADJ
ftr-296	290	17	to	to	ADP
ftr-296	290	18	all	all	DET
ftr-296	290	19	participants	participant	NOUN
ftr-296	290	20	in	in	ADP
ftr-296	290	21	a	a	DET
ftr-296	290	22	plan	plan	NOUN
ftr-296	290	23	without	without	ADP
ftr-296	290	24	regard	regard	NOUN
ftr-296	290	25	to	to	ADP
ftr-296	290	26	minimum	minimum	ADJ
ftr-296	290	27	investment	investment	NOUN
ftr-296	290	28	requirements	requirement	NOUN
ftr-296	290	29	.	.	PUNCT
ftr-296	291	1	one	one	NUM
ftr-296	291	2	exception	exception	NOUN
ftr-296	291	3	to	to	ADP
ftr-296	291	4	such	such	DET
ftr-296	291	5	an	an	DET
ftr-296	291	6	exception	exception	NOUN
ftr-296	291	7	,	,	PUNCT
ftr-296	291	8	however	however	ADV
ftr-296	291	9	,	,	PUNCT
ftr-296	291	10	is	be	AUX
ftr-296	291	11	that	that	SCONJ
ftr-296	291	12	some	some	DET
ftr-296	291	13	such	such	ADJ
ftr-296	291	14	investments	investment	NOUN
ftr-296	291	15	may	may	AUX
ftr-296	291	16	carry	carry	VERB
ftr-296	291	17	too	too	ADV
ftr-296	291	18	much	much	ADJ
ftr-296	291	19	risk	risk	NOUN
ftr-296	291	20	for	for	ADP
ftr-296	291	21	some	some	DET
ftr-296	291	22	participants	participant	NOUN
ftr-296	291	23	and	and	CCONJ
ftr-296	291	24	thus	thus	ADV
ftr-296	291	25	might	might	AUX
ftr-296	291	26	result	result	VERB
ftr-296	291	27	in	in	ADP
ftr-296	291	28	people	people	NOUN
ftr-296	291	29	ill	ill	ADV
ftr-296	291	30	-	-	PUNCT
ftr-296	291	31	equipped	equipped	ADJ
ftr-296	291	32	to	to	PART
ftr-296	291	33	manage	manage	VERB
ftr-296	291	34	the	the	DET
ftr-296	291	35	risks	risk	NOUN
ftr-296	291	36	making	make	VERB
ftr-296	291	37	such	such	ADJ
ftr-296	291	38	investments	investment	NOUN
ftr-296	291	39	.	.	PUNCT
ftr-296	292	1	this	this	PRON
ftr-296	292	2	may	may	AUX
ftr-296	292	3	in	in	ADP
ftr-296	292	4	itself	itself	PRON
ftr-296	292	5	be	be	AUX
ftr-296	292	6	a	a	DET
ftr-296	292	7	reason	reason	NOUN
ftr-296	292	8	not	not	PART
ftr-296	292	9	to	to	PART
ftr-296	292	10	create	create	VERB
ftr-296	292	11	such	such	DET
ftr-296	292	12	an	an	DET
ftr-296	292	13	exception	exception	NOUN
ftr-296	292	14	.	.	PUNCT
ftr-296	293	1	moreover	moreover	ADV
ftr-296	293	2	,	,	PUNCT
ftr-296	293	3	if	if	SCONJ
ftr-296	293	4	the	the	DET
ftr-296	293	5	purpose	purpose	NOUN
ftr-296	293	6	of	of	ADP
ftr-296	293	7	a	a	DET
ftr-296	293	8	rule	rule	NOUN
ftr-296	293	9	limiting	limit	VERB
ftr-296	293	10	individually	individually	ADV
ftr-296	293	11	-	-	PUNCT
ftr-296	293	12	directed	direct	VERB
ftr-296	293	13	accounts	account	NOUN
ftr-296	293	14	to	to	PART
ftr-296	293	15	publicly	publicly	ADV
ftr-296	293	16	traded	trade	VERB
ftr-296	293	17	investments	investment	NOUN
ftr-296	293	18	is	be	AUX
ftr-296	293	19	to	to	PART
ftr-296	293	20	limit	limit	VERB
ftr-296	293	21	the	the	DET
ftr-296	293	22	ability	ability	NOUN
ftr-296	293	23	of	of	ADP
ftr-296	293	24	wealthy	wealthy	ADJ
ftr-296	293	25	tax	tax	NOUN
ftr-296	293	26	-	-	PUNCT
ftr-296	293	27	motivated	motivate	VERB
ftr-296	293	28	investors	investor	NOUN
ftr-296	293	29	to	to	PART
ftr-296	293	30	use	use	VERB
ftr-296	293	31	the	the	DET
ftr-296	293	32	tax	tax	NOUN
ftr-296	293	33	-	-	PUNCT
ftr-296	293	34	deferral	deferral	NOUN
ftr-296	293	35	of	of	ADP
ftr-296	293	36	qualified	qualified	ADJ
ftr-296	293	37	plans	plan	NOUN
ftr-296	293	38	to	to	PART
ftr-296	293	39	provide	provide	VERB
ftr-296	293	40	tax	tax	NOUN
ftr-296	293	41	deferral	deferral	NOUN
ftr-296	293	42	for	for	ADP
ftr-296	293	43	investments	investment	NOUN
ftr-296	293	44	not	not	PART
ftr-296	293	45	generally	generally	ADV
ftr-296	293	46	available	available	ADJ
ftr-296	293	47	to	to	ADP
ftr-296	293	48	most	most	ADJ
ftr-296	293	49	investors	investor	NOUN
ftr-296	293	50	,	,	PUNCT
ftr-296	293	51	then	then	ADV
ftr-296	293	52	it	it	PRON
ftr-296	293	53	might	might	AUX
ftr-296	293	54	be	be	AUX
ftr-296	293	55	advisable	advisable	ADJ
ftr-296	293	56	to	to	PART
ftr-296	293	57	limit	limit	VERB
ftr-296	293	58	such	such	DET
ftr-296	293	59	an	an	DET
ftr-296	293	60	exception	exception	NOUN
ftr-296	293	61	to	to	ADP
ftr-296	293	62	plans	plan	NOUN
ftr-296	293	63	that	that	PRON
ftr-296	293	64	cover	cover	VERB
ftr-296	293	65	a	a	DET
ftr-296	293	66	large	large	ADJ
ftr-296	293	67	number	number	NOUN
ftr-296	293	68	of	of	ADP
ftr-296	293	69	rank	rank	NOUN
ftr-296	293	70	-	-	PUNCT
ftr-296	293	71	and	and	CCONJ
ftr-296	293	72	-	-	PUNCT
ftr-296	293	73	file	file	NOUN
ftr-296	293	74	participants	participant	NOUN
ftr-296	293	75	.	.	PUNCT
ftr-296	294	1	and	and	CCONJ
ftr-296	294	2	such	such	DET
ftr-296	294	3	an	an	DET
ftr-296	294	4	exception	exception	NOUN
ftr-296	294	5	would	would	AUX
ftr-296	294	6	not	not	PART
ftr-296	294	7	prevent	prevent	VERB
ftr-296	294	8	the	the	DET
ftr-296	294	9	creation	creation	NOUN
ftr-296	294	10	of	of	ADP
ftr-296	294	11	midas	midas	PROPN
ftr-296	294	12	-	-	PUNCT
ftr-296	294	13	touch	touch	NOUN
ftr-296	294	14	iras	ira	NOUN
ftr-296	294	15	;	;	PUNCT
ftr-296	294	16	it	it	PRON
ftr-296	294	17	would	would	AUX
ftr-296	294	18	just	just	ADV
ftr-296	294	19	104	104	NUM
ftr-296	294	20	florida	florida	PROPN
ftr-296	294	21	tax	tax	NOUN
ftr-296	294	22	review	review	NOUN
ftr-296	294	23	[	[	X
ftr-296	294	24	vol	vol	NOUN
ftr-296	294	25	.	.	PUNCT
ftr-296	295	1	15:2	15:2	NUM
ftr-296	295	2	invest	invest	VERB
ftr-296	295	3	in	in	ADP
ftr-296	295	4	privately	privately	ADV
ftr-296	295	5	-	-	PUNCT
ftr-296	295	6	offered	offer	VERB
ftr-296	295	7	investments	investment	NOUN
ftr-296	295	8	,	,	PUNCT
ftr-296	295	9	such	such	ADJ
ftr-296	295	10	as	as	ADP
ftr-296	295	11	the	the	DET
ftr-296	295	12	investments	investment	NOUN
ftr-296	295	13	mr	mr	PROPN
ftr-296	295	14	.	.	PROPN
ftr-296	295	15	romney	romney	PROPN
ftr-296	295	16	’s	’s	PART
ftr-296	295	17	ira	ira	PROPN
ftr-296	295	18	purchased	purchase	VERB
ftr-296	295	19	from	from	ADP
ftr-296	295	20	bain	bain	NOUN
ftr-296	295	21	,	,	PUNCT
ftr-296	295	22	but	but	CCONJ
ftr-296	295	23	would	would	AUX
ftr-296	295	24	require	require	VERB
ftr-296	295	25	that	that	SCONJ
ftr-296	295	26	they	they	PRON
ftr-296	295	27	be	be	AUX
ftr-296	295	28	made	make	VERB
ftr-296	295	29	outside	outside	ADP
ftr-296	295	30	the	the	DET
ftr-296	295	31	plan	plan	NOUN
ftr-296	295	32	where	where	SCONJ
ftr-296	295	33	there	there	PRON
ftr-296	295	34	would	would	AUX
ftr-296	295	35	not	not	PART
ftr-296	295	36	be	be	AUX
ftr-296	295	37	valuation	valuation	NOUN
ftr-296	295	38	problems	problem	NOUN
ftr-296	295	39	and	and	CCONJ
ftr-296	295	40	where	where	SCONJ
ftr-296	295	41	the	the	DET
ftr-296	295	42	income	income	NOUN
ftr-296	295	43	they	they	PRON
ftr-296	295	44	produce	produce	VERB
ftr-296	295	45	would	would	AUX
ftr-296	295	46	be	be	AUX
ftr-296	295	47	subject	subject	ADJ
ftr-296	295	48	to	to	ADP
ftr-296	295	49	annual	annual	ADJ
ftr-296	295	50	taxation	taxation	NOUN
ftr-296	295	51	.	.	PUNCT
ftr-296	296	1	it	it	PRON
ftr-296	296	2	would	would	AUX
ftr-296	296	3	also	also	ADV
ftr-296	296	4	prevent	prevent	VERB
ftr-296	296	5	the	the	DET
ftr-296	296	6	use	use	NOUN
ftr-296	296	7	of	of	ADP
ftr-296	296	8	privately	privately	ADV
ftr-296	296	9	-	-	PUNCT
ftr-296	296	10	held	hold	VERB
ftr-296	296	11	blocker	blocker	NOUN
ftr-296	296	12	corporation	corporation	NOUN
ftr-296	296	13	to	to	PART
ftr-296	296	14	avoid	avoid	VERB
ftr-296	296	15	the	the	DET
ftr-296	296	16	tax	tax	NOUN
ftr-296	296	17	on	on	ADP
ftr-296	296	18	unrelated	unrelated	ADJ
ftr-296	296	19	business	business	NOUN
ftr-296	296	20	income	income	NOUN
ftr-296	296	21	.	.	PUNCT
ftr-296	297	1	(	(	PUNCT
ftr-296	297	2	of	of	ADP
ftr-296	297	3	course	course	NOUN
ftr-296	297	4	,	,	PUNCT
ftr-296	297	5	the	the	DET
ftr-296	297	6	wealthy	wealthy	ADJ
ftr-296	297	7	could	could	AUX
ftr-296	297	8	still	still	ADV
ftr-296	297	9	invest	invest	VERB
ftr-296	297	10	in	in	ADP
ftr-296	297	11	offshore	offshore	ADJ
ftr-296	297	12	corporations	corporation	NOUN
ftr-296	297	13	,	,	PUNCT
ftr-296	297	14	but	but	CCONJ
ftr-296	297	15	would	would	AUX
ftr-296	297	16	not	not	PART
ftr-296	297	17	be	be	AUX
ftr-296	297	18	able	able	ADJ
ftr-296	297	19	to	to	PART
ftr-296	297	20	employ	employ	VERB
ftr-296	297	21	the	the	DET
ftr-296	297	22	taxexempt	taxexempt	ADJ
ftr-296	297	23	status	status	NOUN
ftr-296	297	24	of	of	ADP
ftr-296	297	25	an	an	DET
ftr-296	297	26	ira	ira	PROPN
ftr-296	297	27	or	or	CCONJ
ftr-296	297	28	qualified	qualified	ADJ
ftr-296	297	29	plan	plan	NOUN
ftr-296	297	30	to	to	PART
ftr-296	297	31	shelter	shelter	VERB
ftr-296	297	32	unrelated	unrelated	ADJ
ftr-296	297	33	business	business	NOUN
ftr-296	297	34	income	income	NOUN
ftr-296	297	35	from	from	ADP
ftr-296	297	36	tax	tax	NOUN
ftr-296	297	37	.	.	PUNCT
ftr-296	297	38	)	)	PUNCT
ftr-296	298	1	more	more	ADV
ftr-296	298	2	generally	generally	ADV
ftr-296	298	3	,	,	PUNCT
ftr-296	298	4	the	the	DET
ftr-296	298	5	approach	approach	NOUN
ftr-296	298	6	might	might	AUX
ftr-296	298	7	also	also	ADV
ftr-296	298	8	improve	improve	VERB
ftr-296	298	9	the	the	DET
ftr-296	298	10	overall	overall	ADJ
ftr-296	298	11	equity	equity	NOUN
ftr-296	298	12	of	of	ADP
ftr-296	298	13	retirement	retirement	NOUN
ftr-296	298	14	plans	plan	NOUN
ftr-296	298	15	at	at	ADP
ftr-296	298	16	the	the	DET
ftr-296	298	17	margins	margin	NOUN
ftr-296	298	18	,	,	PUNCT
ftr-296	298	19	since	since	SCONJ
ftr-296	298	20	affluent	affluent	ADJ
ftr-296	298	21	individuals	individual	NOUN
ftr-296	298	22	would	would	AUX
ftr-296	298	23	not	not	PART
ftr-296	298	24	have	have	VERB
ftr-296	298	25	special	special	ADJ
ftr-296	298	26	opportunities	opportunity	NOUN
ftr-296	298	27	to	to	PART
ftr-296	298	28	leverage	leverage	VERB
ftr-296	298	29	the	the	DET
ftr-296	298	30	tax	tax	NOUN
ftr-296	298	31	benefits	benefit	NOUN
ftr-296	298	32	of	of	ADP
ftr-296	298	33	taxpreferred	taxpreferred	ADJ
ftr-296	298	34	retirement	retirement	NOUN
ftr-296	298	35	accounts	account	NOUN
ftr-296	298	36	through	through	ADP
ftr-296	298	37	investment	investment	NOUN
ftr-296	298	38	opportunities	opportunity	NOUN
ftr-296	298	39	only	only	ADV
ftr-296	298	40	available	available	ADJ
ftr-296	298	41	,	,	PUNCT
ftr-296	298	42	or	or	CCONJ
ftr-296	298	43	at	at	ADP
ftr-296	298	44	least	least	ADJ
ftr-296	298	45	only	only	ADV
ftr-296	298	46	readily	readily	ADV
ftr-296	298	47	available	available	ADJ
ftr-296	298	48	,	,	PUNCT
ftr-296	298	49	to	to	ADP
ftr-296	298	50	the	the	DET
ftr-296	298	51	wealthy	wealthy	ADJ
ftr-296	298	52	.	.	PUNCT
ftr-296	299	1	vi	vi	X
ftr-296	299	2	.	.	PUNCT
ftr-296	300	1	a	a	DET
ftr-296	300	2	note	note	NOUN
ftr-296	300	3	about	about	ADP
ftr-296	300	4	roth	roth	NOUN
ftr-296	300	5	iras	ira	VERB
ftr-296	300	6	the	the	DET
ftr-296	300	7	proposals	proposal	NOUN
ftr-296	300	8	in	in	ADP
ftr-296	300	9	this	this	DET
ftr-296	300	10	paper	paper	NOUN
ftr-296	300	11	do	do	AUX
ftr-296	300	12	not	not	PART
ftr-296	300	13	distinguish	distinguish	VERB
ftr-296	300	14	between	between	ADP
ftr-296	300	15	assets	asset	NOUN
ftr-296	300	16	in	in	ADP
ftr-296	300	17	a	a	DET
ftr-296	300	18	traditional	traditional	ADJ
ftr-296	300	19	retirement	retirement	NOUN
ftr-296	300	20	account	account	NOUN
ftr-296	300	21	and	and	CCONJ
ftr-296	300	22	assets	asset	NOUN
ftr-296	300	23	in	in	ADP
ftr-296	300	24	a	a	DET
ftr-296	300	25	roth	roth	NOUN
ftr-296	300	26	ira	ira	PROPN
ftr-296	300	27	or	or	CCONJ
ftr-296	300	28	roth	roth	PROPN
ftr-296	300	29	401(k	401(k	PROPN
ftr-296	300	30	)	)	PUNCT
ftr-296	300	31	.	.	PUNCT
ftr-296	301	1	clearly	clearly	ADV
ftr-296	301	2	,	,	PUNCT
ftr-296	301	3	$	$	SYM
ftr-296	301	4	5	5	NUM
ftr-296	301	5	million	million	NUM
ftr-296	301	6	in	in	ADP
ftr-296	301	7	assets	asset	NOUN
ftr-296	301	8	in	in	ADP
ftr-296	301	9	a	a	DET
ftr-296	301	10	roth	roth	PROPN
ftr-296	301	11	ira	ira	PROPN
ftr-296	301	12	are	be	AUX
ftr-296	301	13	worth	worth	ADJ
ftr-296	301	14	more	more	ADJ
ftr-296	301	15	to	to	ADP
ftr-296	301	16	the	the	DET
ftr-296	301	17	individual	individual	NOUN
ftr-296	301	18	than	than	ADP
ftr-296	301	19	$	$	SYM
ftr-296	301	20	5	5	NUM
ftr-296	301	21	million	million	NUM
ftr-296	301	22	in	in	ADP
ftr-296	301	23	assets	asset	NOUN
ftr-296	301	24	in	in	ADP
ftr-296	301	25	an	an	DET
ftr-296	301	26	ira	ira	PROPN
ftr-296	301	27	because	because	SCONJ
ftr-296	301	28	no	no	DET
ftr-296	301	29	future	future	ADJ
ftr-296	301	30	taxes	taxis	NOUN
ftr-296	301	31	are	be	AUX
ftr-296	301	32	due	due	ADJ
ftr-296	301	33	on	on	ADP
ftr-296	301	34	assets	asset	NOUN
ftr-296	301	35	in	in	ADP
ftr-296	301	36	the	the	DET
ftr-296	301	37	roth	roth	PROPN
ftr-296	301	38	ira	ira	PROPN
ftr-296	301	39	.	.	PUNCT
ftr-296	302	1	this	this	DET
ftr-296	302	2	proposal	proposal	NOUN
ftr-296	302	3	does	do	AUX
ftr-296	302	4	not	not	PART
ftr-296	302	5	address	address	VERB
ftr-296	302	6	that	that	DET
ftr-296	302	7	issue	issue	NOUN
ftr-296	302	8	,	,	PUNCT
ftr-296	302	9	but	but	CCONJ
ftr-296	302	10	we	we	PRON
ftr-296	302	11	note	note	VERB
ftr-296	302	12	that	that	SCONJ
ftr-296	302	13	the	the	DET
ftr-296	302	14	proposal	proposal	NOUN
ftr-296	302	15	is	be	AUX
ftr-296	302	16	consistent	consistent	ADJ
ftr-296	302	17	with	with	ADP
ftr-296	302	18	other	other	ADJ
ftr-296	302	19	aspects	aspect	NOUN
ftr-296	302	20	of	of	ADP
ftr-296	302	21	the	the	DET
ftr-296	302	22	current	current	ADJ
ftr-296	302	23	treatment	treatment	NOUN
ftr-296	302	24	of	of	ADP
ftr-296	302	25	roth	roth	NOUN
ftr-296	302	26	and	and	CCONJ
ftr-296	302	27	regular	regular	ADJ
ftr-296	302	28	retirement	retirement	NOUN
ftr-296	302	29	vehicles	vehicle	NOUN
ftr-296	302	30	where	where	SCONJ
ftr-296	302	31	the	the	DET
ftr-296	302	32	limits	limit	NOUN
ftr-296	302	33	on	on	ADP
ftr-296	302	34	allowable	allowable	ADJ
ftr-296	302	35	contributions	contribution	NOUN
ftr-296	302	36	are	be	AUX
ftr-296	302	37	the	the	DET
ftr-296	302	38	same	same	ADJ
ftr-296	302	39	.	.	PUNCT
ftr-296	303	1	43	43	NUM
ftr-296	303	2	vii	vii	PROPN
ftr-296	303	3	.	.	PUNCT
ftr-296	303	4	conclusion	conclusion	NOUN
ftr-296	303	5	this	this	DET
ftr-296	303	6	paper	paper	NOUN
ftr-296	303	7	proposes	propose	VERB
ftr-296	303	8	setting	set	VERB
ftr-296	303	9	a	a	DET
ftr-296	303	10	cap	cap	NOUN
ftr-296	303	11	on	on	ADP
ftr-296	303	12	the	the	DET
ftr-296	303	13	amount	amount	NOUN
ftr-296	303	14	an	an	DET
ftr-296	303	15	individual	individual	NOUN
ftr-296	303	16	can	can	AUX
ftr-296	303	17	hold	hold	VERB
ftr-296	303	18	in	in	ADP
ftr-296	303	19	tax	tax	NOUN
ftr-296	303	20	-	-	PUNCT
ftr-296	303	21	preferenced	preference	VERB
ftr-296	303	22	defined	define	VERB
ftr-296	303	23	contribution	contribution	NOUN
ftr-296	303	24	plans	plan	NOUN
ftr-296	303	25	and	and	CCONJ
ftr-296	303	26	iras	ira	NOUN
ftr-296	303	27	of	of	ADP
ftr-296	303	28	$	$	SYM
ftr-296	303	29	5	5	NUM
ftr-296	303	30	million	million	NUM
ftr-296	303	31	,	,	PUNCT
ftr-296	303	32	indexed	index	VERB
ftr-296	303	33	for	for	ADP
ftr-296	303	34	inflation	inflation	NOUN
ftr-296	303	35	.	.	PUNCT
ftr-296	304	1	this	this	DET
ftr-296	304	2	simple	simple	ADJ
ftr-296	304	3	proposal	proposal	NOUN
ftr-296	304	4	would	would	AUX
ftr-296	304	5	improve	improve	VERB
ftr-296	304	6	the	the	DET
ftr-296	304	7	equity	equity	NOUN
ftr-296	304	8	of	of	ADP
ftr-296	304	9	the	the	DET
ftr-296	304	10	distribution	distribution	NOUN
ftr-296	304	11	of	of	ADP
ftr-296	304	12	tax	tax	NOUN
ftr-296	304	13	preferences	preference	NOUN
ftr-296	304	14	in	in	ADP
ftr-296	304	15	the	the	DET
ftr-296	304	16	pension	pension	NOUN
ftr-296	304	17	system	system	NOUN
ftr-296	304	18	.	.	PUNCT
ftr-296	305	1	the	the	DET
ftr-296	305	2	discussion	discussion	NOUN
ftr-296	305	3	has	have	AUX
ftr-296	305	4	not	not	PART
ftr-296	305	5	fully	fully	ADV
ftr-296	305	6	detailed	detail	VERB
ftr-296	305	7	how	how	SCONJ
ftr-296	305	8	the	the	DET
ftr-296	305	9	proposal	proposal	NOUN
ftr-296	305	10	might	might	AUX
ftr-296	305	11	be	be	AUX
ftr-296	305	12	implemented	implement	VERB
ftr-296	305	13	,	,	PUNCT
ftr-296	305	14	but	but	CCONJ
ftr-296	305	15	has	have	AUX
ftr-296	305	16	instead	instead	ADV
ftr-296	305	17	require	require	VERB
ftr-296	305	18	that	that	SCONJ
ftr-296	305	19	few	few	ADJ
ftr-296	305	20	rank	rank	NOUN
ftr-296	305	21	-	-	PUNCT
ftr-296	305	22	and	and	CCONJ
ftr-296	305	23	-	-	PUNCT
ftr-296	305	24	file	file	NOUN
ftr-296	305	25	employees	employee	NOUN
ftr-296	305	26	also	also	ADV
ftr-296	305	27	be	be	VERB
ftr-296	305	28	able	able	ADJ
ftr-296	305	29	to	to	PART
ftr-296	305	30	participate	participate	VERB
ftr-296	305	31	in	in	ADP
ftr-296	305	32	special	special	ADJ
ftr-296	305	33	investment	investment	NOUN
ftr-296	305	34	opportunities	opportunity	NOUN
ftr-296	305	35	.	.	PUNCT
ftr-296	306	1	rules	rule	NOUN
ftr-296	306	2	designed	design	VERB
ftr-296	306	3	to	to	PART
ftr-296	306	4	deal	deal	VERB
ftr-296	306	5	with	with	ADP
ftr-296	306	6	these	these	DET
ftr-296	306	7	concerns	concern	NOUN
ftr-296	306	8	might	might	AUX
ftr-296	306	9	be	be	AUX
ftr-296	306	10	difficult	difficult	ADJ
ftr-296	306	11	for	for	SCONJ
ftr-296	306	12	regulators	regulator	NOUN
ftr-296	306	13	to	to	PART
ftr-296	306	14	create	create	VERB
ftr-296	306	15	and	and	CCONJ
ftr-296	306	16	enforce	enforce	VERB
ftr-296	306	17	.	.	PUNCT
ftr-296	307	1	thus	thus	ADV
ftr-296	307	2	,	,	PUNCT
ftr-296	307	3	these	these	DET
ftr-296	307	4	concerns	concern	NOUN
ftr-296	307	5	seem	seem	VERB
ftr-296	307	6	to	to	PART
ftr-296	307	7	auger	auger	NOUN
ftr-296	307	8	against	against	ADP
ftr-296	307	9	such	such	DET
ftr-296	307	10	an	an	DET
ftr-296	307	11	exception	exception	NOUN
ftr-296	307	12	if	if	SCONJ
ftr-296	307	13	a	a	DET
ftr-296	307	14	prohibition	prohibition	NOUN
ftr-296	307	15	against	against	ADP
ftr-296	307	16	non	non	ADJ
ftr-296	307	17	-	-	ADJ
ftr-296	307	18	publicly	publicly	ADV
ftr-296	307	19	traded	trade	VERB
ftr-296	307	20	assets	asset	NOUN
ftr-296	307	21	were	be	AUX
ftr-296	307	22	implemented	implement	VERB
ftr-296	307	23	.	.	PUNCT
ftr-296	308	1	43	43	NUM
ftr-296	308	2	.	.	PUNCT
ftr-296	309	1	we	we	PRON
ftr-296	309	2	do	do	VERB
ftr-296	309	3	not	not	PART
ftr-296	309	4	,	,	PUNCT
ftr-296	309	5	however	however	ADV
ftr-296	309	6	,	,	PUNCT
ftr-296	309	7	mean	mean	VERB
ftr-296	309	8	to	to	PART
ftr-296	309	9	suggest	suggest	VERB
ftr-296	309	10	that	that	SCONJ
ftr-296	309	11	we	we	PRON
ftr-296	309	12	endorse	endorse	VERB
ftr-296	309	13	the	the	DET
ftr-296	309	14	treatment	treatment	NOUN
ftr-296	309	15	of	of	ADP
ftr-296	309	16	roth	roth	NOUN
ftr-296	309	17	vehicles	vehicle	NOUN
ftr-296	309	18	.	.	PUNCT
ftr-296	310	1	see	see	VERB
ftr-296	310	2	daniel	daniel	PROPN
ftr-296	310	3	halperin	halperin	PROPN
ftr-296	310	4	,	,	PUNCT
ftr-296	310	5	i	i	PRON
ftr-296	310	6	want	want	VERB
ftr-296	310	7	a	a	DET
ftr-296	310	8	roth	roth	PROPN
ftr-296	310	9	ira	ira	PROPN
ftr-296	310	10	for	for	ADP
ftr-296	310	11	xmas	xma	NOUN
ftr-296	310	12	,	,	PUNCT
ftr-296	310	13	”	"	PUNCT
ftr-296	310	14	81	81	NUM
ftr-296	310	15	tax	tax	NOUN
ftr-296	310	16	notes	note	NOUN
ftr-296	310	17	1567	1567	NUM
ftr-296	310	18	(	(	PUNCT
ftr-296	310	19	1998	1998	NUM
ftr-296	310	20	)	)	PUNCT
ftr-296	310	21	;	;	PUNCT
ftr-296	310	22	daniel	daniel	PROPN
ftr-296	310	23	halperin	halperin	PROPN
ftr-296	310	24	,	,	PUNCT
ftr-296	310	25	fun	fun	NOUN
ftr-296	310	26	and	and	CCONJ
ftr-296	310	27	games	game	NOUN
ftr-296	310	28	with	with	ADP
ftr-296	310	29	the	the	DET
ftr-296	310	30	roth	roth	PROPN
ftr-296	310	31	ira	ira	PROPN
ftr-296	310	32	,	,	PUNCT
ftr-296	310	33	112	112	NUM
ftr-296	310	34	tax	tax	NOUN
ftr-296	310	35	notes	note	NOUN
ftr-296	310	36	167	167	NUM
ftr-296	310	37	(	(	PUNCT
ftr-296	310	38	2006	2006	NUM
ftr-296	310	39	)	)	PUNCT
ftr-296	310	40	.	.	PUNCT
ftr-296	311	1	2014	2014	NUM
ftr-296	311	2	]	]	PUNCT
ftr-296	311	3	equity	equity	NOUN
ftr-296	311	4	in	in	ADP
ftr-296	311	5	the	the	DET
ftr-296	311	6	distribution	distribution	NOUN
ftr-296	311	7	of	of	ADP
ftr-296	311	8	tax	tax	NOUN
ftr-296	311	9	preferences	preference	NOUN
ftr-296	311	10	for	for	ADP
ftr-296	311	11	pensions	pension	NOUN
ftr-296	311	12	105	105	NUM
ftr-296	311	13	focused	focus	VERB
ftr-296	311	14	on	on	ADP
ftr-296	311	15	the	the	DET
ftr-296	311	16	concept	concept	NOUN
ftr-296	311	17	and	and	CCONJ
ftr-296	311	18	the	the	DET
ftr-296	311	19	broad	broad	ADJ
ftr-296	311	20	outlines	outline	NOUN
ftr-296	311	21	of	of	ADP
ftr-296	311	22	the	the	DET
ftr-296	311	23	proposal	proposal	NOUN
ftr-296	311	24	.	.	PUNCT
ftr-296	312	1	the	the	DET
ftr-296	312	2	proposal	proposal	NOUN
ftr-296	312	3	is	be	AUX
ftr-296	312	4	in	in	ADP
ftr-296	312	5	keeping	keep	VERB
ftr-296	312	6	with	with	ADP
ftr-296	312	7	the	the	DET
ftr-296	312	8	intent	intent	NOUN
ftr-296	312	9	of	of	ADP
ftr-296	312	10	congress	congress	PROPN
ftr-296	312	11	and	and	CCONJ
ftr-296	312	12	the	the	DET
ftr-296	312	13	tax	tax	NOUN
ftr-296	312	14	and	and	CCONJ
ftr-296	312	15	pension	pension	NOUN
ftr-296	312	16	policy	policy	NOUN
ftr-296	312	17	communities	community	NOUN
ftr-296	312	18	to	to	PART
ftr-296	312	19	limit	limit	VERB
ftr-296	312	20	the	the	DET
ftr-296	312	21	maximum	maximum	ADJ
ftr-296	312	22	tax	tax	NOUN
ftr-296	312	23	preference	preference	NOUN
ftr-296	312	24	an	an	DET
ftr-296	312	25	individual	individual	NOUN
ftr-296	312	26	can	can	AUX
ftr-296	312	27	receive	receive	VERB
ftr-296	312	28	on	on	ADP
ftr-296	312	29	a	a	DET
ftr-296	312	30	pension	pension	NOUN
ftr-296	312	31	plan	plan	NOUN
ftr-296	312	32	.	.	PUNCT
ftr-296	313	1	it	it	PRON
ftr-296	313	2	is	be	AUX
ftr-296	313	3	similar	similar	ADJ
ftr-296	313	4	in	in	ADP
ftr-296	313	5	concept	concept	NOUN
ftr-296	313	6	to	to	ADP
ftr-296	313	7	a	a	DET
ftr-296	313	8	limitation	limitation	NOUN
ftr-296	313	9	in	in	ADP
ftr-296	313	10	pension	pension	NOUN
ftr-296	313	11	law	law	NOUN
ftr-296	313	12	in	in	ADP
ftr-296	313	13	the	the	DET
ftr-296	313	14	united	united	ADJ
ftr-296	313	15	kingdom	kingdom	PROPN
ftr-296	313	16	.	.	PUNCT
ftr-296	314	1	the	the	DET
ftr-296	314	2	proposal	proposal	NOUN
ftr-296	314	3	would	would	AUX
ftr-296	314	4	be	be	AUX
ftr-296	314	5	relatively	relatively	ADV
ftr-296	314	6	easy	easy	ADJ
ftr-296	314	7	to	to	PART
ftr-296	314	8	enforce	enforce	VERB
ftr-296	314	9	.	.	PUNCT
ftr-296	315	1	the	the	DET
ftr-296	315	2	proposal	proposal	NOUN
ftr-296	315	3	would	would	AUX
ftr-296	315	4	result	result	VERB
ftr-296	315	5	in	in	ADP
ftr-296	315	6	an	an	DET
ftr-296	315	7	increase	increase	NOUN
ftr-296	315	8	in	in	ADP
ftr-296	315	9	taxes	taxis	NOUN
ftr-296	315	10	paid	pay	VERB
ftr-296	315	11	by	by	ADP
ftr-296	315	12	some	some	DET
ftr-296	315	13	wealthy	wealthy	ADJ
ftr-296	315	14	people	people	NOUN
ftr-296	315	15	,	,	PUNCT
ftr-296	315	16	without	without	ADP
ftr-296	315	17	an	an	DET
ftr-296	315	18	increase	increase	NOUN
ftr-296	315	19	in	in	ADP
ftr-296	315	20	marginal	marginal	ADJ
ftr-296	315	21	tax	tax	NOUN
ftr-296	315	22	rates	rate	NOUN
ftr-296	315	23	.	.	PUNCT
ftr-296	316	1	the	the	DET
ftr-296	316	2	paper	paper	NOUN
ftr-296	316	3	also	also	ADV
ftr-296	316	4	briefly	briefly	ADV
ftr-296	316	5	discusses	discuss	VERB
ftr-296	316	6	some	some	DET
ftr-296	316	7	alternative	alternative	ADJ
ftr-296	316	8	approaches	approach	NOUN
ftr-296	316	9	that	that	PRON
ftr-296	316	10	merit	merit	NOUN
ftr-296	316	11	consideration	consideration	NOUN
ftr-296	316	12	.	.	PUNCT
ftr-296	317	1	each	each	PRON
ftr-296	317	2	of	of	ADP
ftr-296	317	3	the	the	DET
ftr-296	317	4	proposals	proposal	NOUN
ftr-296	317	5	would	would	AUX
ftr-296	317	6	increase	increase	VERB
ftr-296	317	7	tax	tax	NOUN
ftr-296	317	8	equity	equity	NOUN
ftr-296	317	9	and	and	CCONJ
ftr-296	317	10	would	would	AUX
ftr-296	317	11	address	address	VERB
ftr-296	317	12	the	the	DET
ftr-296	317	13	perception	perception	NOUN
ftr-296	317	14	that	that	SCONJ
ftr-296	317	15	wealthy	wealthy	ADJ
ftr-296	317	16	individuals	individual	NOUN
ftr-296	317	17	in	in	ADP
ftr-296	317	18	the	the	DET
ftr-296	317	19	united	united	PROPN
ftr-296	317	20	states	states	PROPN
ftr-296	317	21	enjoy	enjoy	VERB
ftr-296	317	22	special	special	ADJ
ftr-296	317	23	tax	tax	NOUN
ftr-296	317	24	preferences	preference	NOUN
ftr-296	317	25	that	that	PRON
ftr-296	317	26	are	be	AUX
ftr-296	317	27	not	not	PART
ftr-296	317	28	open	open	ADJ
ftr-296	317	29	to	to	ADP
ftr-296	317	30	most	most	ADJ
ftr-296	317	31	americans	americans	PROPN
ftr-296	317	32	.	.	PUNCT
ftr-296	318	1	it	it	PRON
ftr-296	318	2	would	would	AUX
ftr-296	318	3	also	also	ADV
ftr-296	318	4	raise	raise	VERB
ftr-296	318	5	some	some	DET
ftr-296	318	6	additional	additional	ADJ
ftr-296	318	7	tax	tax	NOUN
ftr-296	318	8	revenues	revenue	NOUN
ftr-296	318	9	in	in	ADP
ftr-296	318	10	a	a	DET
ftr-296	318	11	time	time	NOUN
ftr-296	318	12	of	of	ADP
ftr-296	318	13	budgetary	budgetary	ADJ
ftr-296	318	14	stress	stress	NOUN
ftr-296	318	15	.	.	PUNCT
ftr-296	319	1	viii	viii	PROPN
ftr-296	319	2	.	.	PUNCT
ftr-296	320	1	postscript	postscript	PROPN
ftr-296	320	2	the	the	DET
ftr-296	320	3	president	president	NOUN
ftr-296	320	4	’s	’s	PART
ftr-296	320	5	2014	2014	NUM
ftr-296	320	6	budget	budget	NOUN
ftr-296	320	7	proposal	proposal	NOUN
ftr-296	320	8	includes	include	VERB
ftr-296	320	9	a	a	DET
ftr-296	320	10	proposed	propose	VERB
ftr-296	320	11	cap	cap	NOUN
ftr-296	320	12	on	on	ADP
ftr-296	320	13	future	future	ADJ
ftr-296	320	14	contributions	contribution	NOUN
ftr-296	320	15	to	to	ADP
ftr-296	320	16	defined	define	VERB
ftr-296	320	17	contribution	contribution	NOUN
ftr-296	320	18	plans	plan	NOUN
ftr-296	320	19	and	and	CCONJ
ftr-296	320	20	accruals	accrual	NOUN
ftr-296	320	21	to	to	ADP
ftr-296	320	22	defined	define	VERB
ftr-296	320	23	benefit	benefit	NOUN
ftr-296	320	24	plans	plan	NOUN
ftr-296	320	25	.	.	PUNCT
ftr-296	321	1	44	44	NUM
ftr-296	321	2	the	the	DET
ftr-296	321	3	president	president	NOUN
ftr-296	321	4	’s	’s	PART
ftr-296	321	5	proposal	proposal	NOUN
ftr-296	321	6	,	,	PUNCT
ftr-296	321	7	which	which	PRON
ftr-296	321	8	bears	bear	VERB
ftr-296	321	9	some	some	PRON
ftr-296	321	10	but	but	CCONJ
ftr-296	321	11	in	in	ADP
ftr-296	321	12	many	many	ADJ
ftr-296	321	13	ways	way	NOUN
ftr-296	321	14	superficial	superficial	ADJ
ftr-296	321	15	similarity	similarity	NOUN
ftr-296	321	16	to	to	ADP
ftr-296	321	17	the	the	DET
ftr-296	321	18	proposal	proposal	NOUN
ftr-296	321	19	we	we	PRON
ftr-296	321	20	make	make	VERB
ftr-296	321	21	in	in	ADP
ftr-296	321	22	our	our	PRON
ftr-296	321	23	paper	paper	NOUN
ftr-296	321	24	,	,	PUNCT
ftr-296	321	25	would	would	AUX
ftr-296	321	26	prohibit	prohibit	VERB
ftr-296	321	27	future	future	ADJ
ftr-296	321	28	contributions	contribution	NOUN
ftr-296	321	29	and	and	CCONJ
ftr-296	321	30	benefit	benefit	NOUN
ftr-296	321	31	accruals	accrual	NOUN
ftr-296	321	32	for	for	ADP
ftr-296	321	33	an	an	DET
ftr-296	321	34	individual	individual	NOUN
ftr-296	321	35	for	for	ADP
ftr-296	321	36	whom	whom	PRON
ftr-296	321	37	the	the	DET
ftr-296	321	38	present	present	ADJ
ftr-296	321	39	value	value	NOUN
ftr-296	321	40	of	of	ADP
ftr-296	321	41	the	the	DET
ftr-296	321	42	aggregate	aggregate	NOUN
ftr-296	321	43	of	of	ADP
ftr-296	321	44	all	all	DET
ftr-296	321	45	tax	tax	NOUN
ftr-296	321	46	-	-	PUNCT
ftr-296	321	47	benefited	benefit	VERB
ftr-296	321	48	retirement	retirement	NOUN
ftr-296	321	49	plans	plan	NOUN
ftr-296	321	50	exceeds	exceed	VERB
ftr-296	321	51	the	the	DET
ftr-296	321	52	present	present	ADJ
ftr-296	321	53	value	value	NOUN
ftr-296	321	54	of	of	ADP
ftr-296	321	55	the	the	DET
ftr-296	321	56	section	section	NOUN
ftr-296	321	57	415(b	415(b	PROPN
ftr-296	321	58	)	)	PUNCT
ftr-296	321	59	limits	limit	NOUN
ftr-296	321	60	,	,	PUNCT
ftr-296	321	61	using	use	VERB
ftr-296	321	62	as	as	ADP
ftr-296	321	63	a	a	DET
ftr-296	321	64	discount	discount	NOUN
ftr-296	321	65	rate	rate	NOUN
ftr-296	321	66	the	the	DET
ftr-296	321	67	interest	interest	NOUN
ftr-296	321	68	rates	rate	NOUN
ftr-296	321	69	prescribed	prescribe	VERB
ftr-296	321	70	in	in	ADP
ftr-296	321	71	section	section	NOUN
ftr-296	321	72	417(e	417(e	PROPN
ftr-296	321	73	)	)	PUNCT
ftr-296	321	74	.	.	PUNCT
ftr-296	322	1	this	this	DET
ftr-296	322	2	postscript	postscript	PROPN
ftr-296	322	3	describes	describe	VERB
ftr-296	322	4	the	the	DET
ftr-296	322	5	president	president	NOUN
ftr-296	322	6	’s	’s	PART
ftr-296	322	7	proposal	proposal	NOUN
ftr-296	322	8	and	and	CCONJ
ftr-296	322	9	compares	compare	VERB
ftr-296	322	10	it	it	PRON
ftr-296	322	11	to	to	ADP
ftr-296	322	12	the	the	DET
ftr-296	322	13	proposal	proposal	NOUN
ftr-296	322	14	in	in	ADP
ftr-296	322	15	this	this	DET
ftr-296	322	16	paper	paper	NOUN
ftr-296	322	17	.	.	PUNCT
ftr-296	323	1	the	the	DET
ftr-296	323	2	description	description	NOUN
ftr-296	323	3	of	of	ADP
ftr-296	323	4	the	the	DET
ftr-296	323	5	president	president	NOUN
ftr-296	323	6	’s	’	VERB
ftr-296	323	7	by	by	ADP
ftr-296	323	8	the	the	DET
ftr-296	323	9	department	department	PROPN
ftr-296	323	10	of	of	ADP
ftr-296	323	11	treasury	treasury	PROPN
ftr-296	323	12	makes	make	VERB
ftr-296	323	13	clear	clear	ADJ
ftr-296	323	14	that	that	SCONJ
ftr-296	323	15	the	the	DET
ftr-296	323	16	cap	cap	NOUN
ftr-296	323	17	would	would	AUX
ftr-296	323	18	apply	apply	VERB
ftr-296	323	19	to	to	ADP
ftr-296	323	20	every	every	DET
ftr-296	323	21	taxpayer	taxpayer	NOUN
ftr-296	323	22	regardless	regardless	ADV
ftr-296	323	23	of	of	ADP
ftr-296	323	24	age	age	NOUN
ftr-296	323	25	,	,	PUNCT
ftr-296	323	26	with	with	ADP
ftr-296	323	27	each	each	DET
ftr-296	323	28	employer	employer	NOUN
ftr-296	323	29	and	and	CCONJ
ftr-296	323	30	former	former	ADJ
ftr-296	323	31	employer	employer	NOUN
ftr-296	323	32	with	with	ADP
ftr-296	323	33	a	a	DET
ftr-296	323	34	defined	define	VERB
ftr-296	323	35	benefit	benefit	NOUN
ftr-296	323	36	plan	plan	NOUN
ftr-296	323	37	being	be	AUX
ftr-296	323	38	required	require	VERB
ftr-296	323	39	to	to	PART
ftr-296	323	40	report	report	VERB
ftr-296	323	41	the	the	DET
ftr-296	323	42	present	present	ADJ
ftr-296	323	43	value	value	NOUN
ftr-296	323	44	of	of	ADP
ftr-296	323	45	the	the	DET
ftr-296	323	46	accruals	accrual	NOUN
ftr-296	323	47	to	to	ADP
ftr-296	323	48	the	the	DET
ftr-296	323	49	taxpayer	taxpayer	NOUN
ftr-296	323	50	,	,	PUNCT
ftr-296	323	51	and	and	CCONJ
ftr-296	323	52	each	each	DET
ftr-296	323	53	ira	ira	PROPN
ftr-296	323	54	custodian	custodian	PROPN
ftr-296	323	55	,	,	PUNCT
ftr-296	323	56	employer	employer	NOUN
ftr-296	323	57	and	and	CCONJ
ftr-296	323	58	former	former	ADJ
ftr-296	323	59	employer	employer	NOUN
ftr-296	323	60	being	be	AUX
ftr-296	323	61	required	require	VERB
ftr-296	323	62	to	to	PART
ftr-296	323	63	report	report	VERB
ftr-296	323	64	the	the	DET
ftr-296	323	65	account	account	NOUN
ftr-296	323	66	accumulation	accumulation	NOUN
ftr-296	323	67	,	,	PUNCT
ftr-296	323	68	on	on	ADP
ftr-296	323	69	an	an	DET
ftr-296	323	70	annual	annual	ADJ
ftr-296	323	71	basis	basis	NOUN
ftr-296	323	72	.	.	PUNCT
ftr-296	324	1	using	use	VERB
ftr-296	324	2	the	the	DET
ftr-296	324	3	current	current	ADJ
ftr-296	324	4	section	section	NOUN
ftr-296	324	5	417(e	417(e	PROPN
ftr-296	324	6	)	)	PUNCT
ftr-296	324	7	discount	discount	NOUN
ftr-296	324	8	rate	rate	NOUN
ftr-296	324	9	—	—	PUNCT
ftr-296	324	10	about	about	ADV
ftr-296	324	11	4	4	NUM
ftr-296	324	12	percent	percent	NOUN
ftr-296	324	13	—	—	PUNCT
ftr-296	324	14	the	the	DET
ftr-296	324	15	department	department	NOUN
ftr-296	324	16	of	of	ADP
ftr-296	324	17	treasury	treasury	PROPN
ftr-296	324	18	notes	note	VERB
ftr-296	324	19	that	that	SCONJ
ftr-296	324	20	the	the	DET
ftr-296	324	21	maximum	maximum	ADJ
ftr-296	324	22	value	value	NOUN
ftr-296	324	23	of	of	ADP
ftr-296	324	24	all	all	DET
ftr-296	324	25	tax	tax	NOUN
ftr-296	324	26	-	-	PUNCT
ftr-296	324	27	benefited	benefit	VERB
ftr-296	324	28	retirement	retirement	NOUN
ftr-296	324	29	savings	saving	NOUN
ftr-296	324	30	for	for	ADP
ftr-296	324	31	a	a	DET
ftr-296	324	32	65	65	NUM
ftr-296	324	33	-	-	PUNCT
ftr-296	324	34	year	year	NOUN
ftr-296	324	35	old	old	ADJ
ftr-296	324	36	would	would	AUX
ftr-296	324	37	be	be	AUX
ftr-296	324	38	approximately	approximately	ADV
ftr-296	324	39	$	$	SYM
ftr-296	324	40	3.4	3.4	NUM
ftr-296	324	41	million	million	NUM
ftr-296	324	42	dollars	dollar	NOUN
ftr-296	324	43	.	.	PUNCT
ftr-296	325	1	a	a	DET
ftr-296	325	2	report	report	NOUN
ftr-296	325	3	prepared	prepare	VERB
ftr-296	325	4	by	by	ADP
ftr-296	325	5	the	the	DET
ftr-296	325	6	employee	employee	NOUN
ftr-296	325	7	benefits	benefit	VERB
ftr-296	325	8	research	research	PROPN
ftr-296	325	9	institute	institute	PROPN
ftr-296	325	10	calculates	calculate	VERB
ftr-296	325	11	that	that	SCONJ
ftr-296	325	12	the	the	DET
ftr-296	325	13	maximum	maximum	ADJ
ftr-296	325	14	present	present	ADJ
ftr-296	325	15	value	value	NOUN
ftr-296	325	16	for	for	ADP
ftr-296	325	17	a	a	DET
ftr-296	325	18	25	25	NUM
ftr-296	325	19	-	-	PUNCT
ftr-296	325	20	year	year	NOUN
ftr-296	325	21	old	old	ADJ
ftr-296	325	22	would	would	AUX
ftr-296	325	23	be	be	AUX
ftr-296	325	24	$	$	SYM
ftr-296	325	25	800,000	800,000	NUM
ftr-296	325	26	,	,	PUNCT
ftr-296	325	27	but	but	CCONJ
ftr-296	325	28	that	that	SCONJ
ftr-296	325	29	an	an	DET
ftr-296	325	30	increase	increase	NOUN
ftr-296	325	31	in	in	ADP
ftr-296	325	32	the	the	DET
ftr-296	325	33	44	44	NUM
ftr-296	325	34	.	.	PUNCT
ftr-296	326	1	department	department	NOUN
ftr-296	326	2	of	of	ADP
ftr-296	326	3	the	the	DET
ftr-296	326	4	treasury	treasury	NOUN
ftr-296	326	5	,	,	PUNCT
ftr-296	326	6	general	general	ADJ
ftr-296	326	7	explanations	explanation	NOUN
ftr-296	326	8	of	of	ADP
ftr-296	326	9	the	the	DET
ftr-296	326	10	administration	administration	NOUN
ftr-296	326	11	’s	’s	PART
ftr-296	326	12	fiscal	fiscal	ADJ
ftr-296	326	13	year	year	NOUN
ftr-296	326	14	2014	2014	NUM
ftr-296	326	15	revenue	revenue	NOUN
ftr-296	326	16	proposals	proposal	NOUN
ftr-296	326	17	,	,	PUNCT
ftr-296	326	18	165	165	NUM
ftr-296	326	19	(	(	PUNCT
ftr-296	326	20	april	april	PROPN
ftr-296	326	21	2013	2013	NUM
ftr-296	326	22	)	)	PUNCT
ftr-296	326	23	,	,	PUNCT
ftr-296	326	24	http://www.treasury.gov/resource-center/tax-policy/documents/general-explanation	http://www.treasury.gov/resource-center/tax-policy/documents/general-explanation	PROPN
ftr-296	327	1	s-fy2014.pdf	s-fy2014.pdf	PROPN
ftr-296	327	2	.	.	PROPN
ftr-296	328	1	106	106	NUM
ftr-296	328	2	florida	florida	PROPN
ftr-296	328	3	tax	tax	NOUN
ftr-296	328	4	review	review	NOUN
ftr-296	328	5	[	[	X
ftr-296	328	6	vol	vol	NOUN
ftr-296	328	7	.	.	PUNCT
ftr-296	329	1	15:2	15:2	NUM
ftr-296	329	2	discount	discount	NOUN
ftr-296	329	3	rate	rate	NOUN
ftr-296	329	4	to	to	ADP
ftr-296	329	5	8	8	NUM
ftr-296	329	6	percent	percent	NOUN
ftr-296	329	7	would	would	AUX
ftr-296	329	8	reduce	reduce	VERB
ftr-296	329	9	the	the	DET
ftr-296	329	10	maximum	maximum	ADJ
ftr-296	329	11	present	present	ADJ
ftr-296	329	12	value	value	NOUN
ftr-296	329	13	to	to	ADP
ftr-296	329	14	$	$	SYM
ftr-296	329	15	132,000	132,000	NUM
ftr-296	329	16	.	.	PUNCT
ftr-296	330	1	45	45	NUM
ftr-296	330	2	the	the	DET
ftr-296	330	3	department	department	PROPN
ftr-296	330	4	of	of	ADP
ftr-296	330	5	treasury	treasury	PROPN
ftr-296	330	6	estimates	estimate	VERB
ftr-296	330	7	that	that	SCONJ
ftr-296	330	8	this	this	DET
ftr-296	330	9	proposal	proposal	NOUN
ftr-296	330	10	would	would	AUX
ftr-296	330	11	raise	raise	VERB
ftr-296	330	12	$	$	SYM
ftr-296	330	13	9	9	NUM
ftr-296	330	14	billion	billion	NUM
ftr-296	330	15	in	in	ADP
ftr-296	330	16	a	a	DET
ftr-296	330	17	ten	ten	NUM
ftr-296	330	18	-	-	PUNCT
ftr-296	330	19	year	year	NOUN
ftr-296	330	20	budget	budget	NOUN
ftr-296	330	21	window	window	NOUN
ftr-296	330	22	.	.	PUNCT
ftr-296	331	1	the	the	DET
ftr-296	331	2	president	president	NOUN
ftr-296	331	3	’s	’s	PART
ftr-296	331	4	proposal	proposal	NOUN
ftr-296	331	5	differs	differ	VERB
ftr-296	331	6	in	in	ADP
ftr-296	331	7	several	several	ADJ
ftr-296	331	8	fundamental	fundamental	ADJ
ftr-296	331	9	ways	way	NOUN
ftr-296	331	10	from	from	ADP
ftr-296	331	11	the	the	DET
ftr-296	331	12	proposal	proposal	NOUN
ftr-296	331	13	in	in	ADP
ftr-296	331	14	this	this	DET
ftr-296	331	15	paper	paper	NOUN
ftr-296	331	16	,	,	PUNCT
ftr-296	331	17	although	although	SCONJ
ftr-296	331	18	both	both	DET
ftr-296	331	19	proposals	proposal	NOUN
ftr-296	331	20	are	be	AUX
ftr-296	331	21	intended	intend	VERB
ftr-296	331	22	to	to	PART
ftr-296	331	23	reduce	reduce	VERB
ftr-296	331	24	the	the	DET
ftr-296	331	25	tax	tax	NOUN
ftr-296	331	26	expenditure	expenditure	NOUN
ftr-296	331	27	for	for	ADP
ftr-296	331	28	qualified	qualified	ADJ
ftr-296	331	29	plans	plan	NOUN
ftr-296	331	30	by	by	ADP
ftr-296	331	31	pruning	prune	VERB
ftr-296	331	32	back	back	ADP
ftr-296	331	33	the	the	DET
ftr-296	331	34	benefits	benefit	NOUN
ftr-296	331	35	for	for	ADP
ftr-296	331	36	affluent	affluent	ADJ
ftr-296	331	37	taxpayers	taxpayer	NOUN
ftr-296	331	38	and	and	CCONJ
ftr-296	331	39	thus	thus	ADV
ftr-296	331	40	to	to	PART
ftr-296	331	41	recalibrate	recalibrate	VERB
ftr-296	331	42	the	the	DET
ftr-296	331	43	distribution	distribution	NOUN
ftr-296	331	44	of	of	ADP
ftr-296	331	45	the	the	DET
ftr-296	331	46	qualified	qualified	ADJ
ftr-296	331	47	plan	plan	NOUN
ftr-296	331	48	tax	tax	NOUN
ftr-296	331	49	expenditure	expenditure	NOUN
ftr-296	331	50	among	among	ADP
ftr-296	331	51	different	different	ADJ
ftr-296	331	52	income	income	NOUN
ftr-296	331	53	groups	group	NOUN
ftr-296	331	54	.	.	PUNCT
ftr-296	332	1	the	the	DET
ftr-296	332	2	key	key	ADJ
ftr-296	332	3	differences	difference	NOUN
ftr-296	332	4	between	between	ADP
ftr-296	332	5	the	the	DET
ftr-296	332	6	proposals	proposal	NOUN
ftr-296	332	7	are	be	AUX
ftr-296	332	8	the	the	DET
ftr-296	332	9	following	follow	VERB
ftr-296	332	10	:	:	PUNCT
ftr-296	332	11	(	(	PUNCT
ftr-296	332	12	1	1	X
ftr-296	332	13	)	)	PUNCT
ftr-296	332	14	the	the	DET
ftr-296	332	15	proposal	proposal	NOUN
ftr-296	332	16	made	make	VERB
ftr-296	332	17	in	in	ADP
ftr-296	332	18	this	this	DET
ftr-296	332	19	paper	paper	NOUN
ftr-296	332	20	is	be	AUX
ftr-296	332	21	an	an	DET
ftr-296	332	22	attempt	attempt	NOUN
ftr-296	332	23	to	to	PART
ftr-296	332	24	scale	scale	VERB
ftr-296	332	25	back	back	ADP
ftr-296	332	26	the	the	DET
ftr-296	332	27	amount	amount	NOUN
ftr-296	332	28	that	that	PRON
ftr-296	332	29	can	can	AUX
ftr-296	332	30	be	be	AUX
ftr-296	332	31	held	hold	VERB
ftr-296	332	32	in	in	ADP
ftr-296	332	33	tax	tax	NOUN
ftr-296	332	34	-	-	PUNCT
ftr-296	332	35	preferred	prefer	VERB
ftr-296	332	36	individual	individual	ADJ
ftr-296	332	37	accounts	account	NOUN
ftr-296	332	38	in	in	ADP
ftr-296	332	39	qualified	qualified	ADJ
ftr-296	332	40	plans	plan	NOUN
ftr-296	332	41	and	and	CCONJ
ftr-296	332	42	individual	individual	ADJ
ftr-296	332	43	retirement	retirement	NOUN
ftr-296	332	44	accounts	account	NOUN
ftr-296	332	45	.	.	PUNCT
ftr-296	333	1	the	the	DET
ftr-296	333	2	president	president	NOUN
ftr-296	333	3	’s	’s	PART
ftr-296	333	4	proposal	proposal	NOUN
ftr-296	333	5	,	,	PUNCT
ftr-296	333	6	in	in	ADP
ftr-296	333	7	contrast	contrast	NOUN
ftr-296	333	8	,	,	PUNCT
ftr-296	333	9	would	would	AUX
ftr-296	333	10	place	place	VERB
ftr-296	333	11	limits	limit	NOUN
ftr-296	333	12	on	on	ADP
ftr-296	333	13	the	the	DET
ftr-296	333	14	aggregate	aggregate	ADJ
ftr-296	333	15	value	value	NOUN
ftr-296	333	16	of	of	ADP
ftr-296	333	17	individual	individual	ADJ
ftr-296	333	18	accounts	account	NOUN
ftr-296	333	19	and	and	CCONJ
ftr-296	333	20	accruals	accrual	NOUN
ftr-296	333	21	in	in	ADP
ftr-296	333	22	defined	define	VERB
ftr-296	333	23	benefit	benefit	NOUN
ftr-296	333	24	plans	plan	NOUN
ftr-296	333	25	and	and	CCONJ
ftr-296	333	26	would	would	AUX
ftr-296	333	27	limit	limit	VERB
ftr-296	333	28	that	that	DET
ftr-296	333	29	total	total	ADJ
ftr-296	333	30	value	value	NOUN
ftr-296	333	31	to	to	ADP
ftr-296	333	32	the	the	DET
ftr-296	333	33	present	present	ADJ
ftr-296	333	34	value	value	NOUN
ftr-296	333	35	of	of	ADP
ftr-296	333	36	the	the	DET
ftr-296	333	37	separate	separate	ADJ
ftr-296	333	38	limit	limit	NOUN
ftr-296	333	39	on	on	ADP
ftr-296	333	40	defined	define	VERB
ftr-296	333	41	benefit	benefit	NOUN
ftr-296	333	42	plans	plan	NOUN
ftr-296	333	43	.	.	PUNCT
ftr-296	334	1	this	this	PRON
ftr-296	334	2	would	would	AUX
ftr-296	334	3	reverse	reverse	VERB
ftr-296	334	4	a	a	DET
ftr-296	334	5	1996	1996	NUM
ftr-296	334	6	congressional	congressional	ADJ
ftr-296	334	7	judgment	judgment	NOUN
ftr-296	334	8	that	that	SCONJ
ftr-296	334	9	taxpayers	taxpayer	NOUN
ftr-296	334	10	should	should	AUX
ftr-296	334	11	be	be	AUX
ftr-296	334	12	able	able	ADJ
ftr-296	334	13	to	to	PART
ftr-296	334	14	participate	participate	VERB
ftr-296	334	15	fully	fully	ADV
ftr-296	334	16	in	in	ADP
ftr-296	334	17	both	both	DET
ftr-296	334	18	types	type	NOUN
ftr-296	334	19	of	of	ADP
ftr-296	334	20	plans	plan	NOUN
ftr-296	334	21	and	and	CCONJ
ftr-296	334	22	would	would	AUX
ftr-296	334	23	be	be	AUX
ftr-296	334	24	a	a	DET
ftr-296	334	25	far	far	ADV
ftr-296	334	26	more	more	ADV
ftr-296	334	27	dramatic	dramatic	ADJ
ftr-296	334	28	reduction	reduction	NOUN
ftr-296	334	29	of	of	ADP
ftr-296	334	30	the	the	DET
ftr-296	334	31	total	total	ADJ
ftr-296	334	32	limit	limit	NOUN
ftr-296	334	33	than	than	ADP
ftr-296	334	34	the	the	DET
ftr-296	334	35	proposal	proposal	NOUN
ftr-296	334	36	made	make	VERB
ftr-296	334	37	in	in	ADP
ftr-296	334	38	this	this	DET
ftr-296	334	39	paper	paper	NOUN
ftr-296	334	40	.	.	PUNCT
ftr-296	335	1	(	(	PUNCT
ftr-296	335	2	2	2	X
ftr-296	335	3	)	)	PUNCT
ftr-296	335	4	the	the	DET
ftr-296	335	5	proposal	proposal	NOUN
ftr-296	335	6	in	in	ADP
ftr-296	335	7	this	this	DET
ftr-296	335	8	paper	paper	NOUN
ftr-296	335	9	would	would	AUX
ftr-296	335	10	require	require	VERB
ftr-296	335	11	that	that	SCONJ
ftr-296	335	12	a	a	DET
ftr-296	335	13	taxpayer	taxpayer	NOUN
ftr-296	335	14	take	take	VERB
ftr-296	335	15	distributions	distribution	NOUN
ftr-296	335	16	when	when	SCONJ
ftr-296	335	17	her	her	PRON
ftr-296	335	18	aggregate	aggregate	ADJ
ftr-296	335	19	individual	individual	ADJ
ftr-296	335	20	accounts	account	NOUN
ftr-296	335	21	exceed	exceed	VERB
ftr-296	335	22	the	the	DET
ftr-296	335	23	limit	limit	NOUN
ftr-296	335	24	,	,	PUNCT
ftr-296	335	25	while	while	SCONJ
ftr-296	335	26	the	the	DET
ftr-296	335	27	president	president	NOUN
ftr-296	335	28	’s	’s	PART
ftr-296	335	29	proposal	proposal	NOUN
ftr-296	335	30	would	would	AUX
ftr-296	335	31	only	only	ADV
ftr-296	335	32	prohibit	prohibit	VERB
ftr-296	335	33	future	future	ADJ
ftr-296	335	34	contributions	contribution	NOUN
ftr-296	335	35	.	.	PUNCT
ftr-296	336	1	thus	thus	ADV
ftr-296	336	2	,	,	PUNCT
ftr-296	336	3	the	the	DET
ftr-296	336	4	president	president	NOUN
ftr-296	336	5	’s	’s	PART
ftr-296	336	6	proposal	proposal	NOUN
ftr-296	336	7	would	would	AUX
ftr-296	336	8	not	not	PART
ftr-296	336	9	reduce	reduce	VERB
ftr-296	336	10	large	large	ADJ
ftr-296	336	11	account	account	NOUN
ftr-296	336	12	balances	balance	NOUN
ftr-296	336	13	in	in	ADP
ftr-296	336	14	place	place	NOUN
ftr-296	336	15	at	at	ADP
ftr-296	336	16	the	the	DET
ftr-296	336	17	time	time	NOUN
ftr-296	336	18	the	the	DET
ftr-296	336	19	proposal	proposal	NOUN
ftr-296	336	20	were	be	AUX
ftr-296	336	21	adopted	adopt	VERB
ftr-296	336	22	and	and	CCONJ
ftr-296	336	23	would	would	AUX
ftr-296	336	24	continue	continue	VERB
ftr-296	336	25	to	to	PART
ftr-296	336	26	permit	permit	VERB
ftr-296	336	27	future	future	ADJ
ftr-296	336	28	large	large	ADJ
ftr-296	336	29	account	account	NOUN
ftr-296	336	30	balances	balance	NOUN
ftr-296	336	31	to	to	PART
ftr-296	336	32	grow	grow	VERB
ftr-296	336	33	through	through	ADP
ftr-296	336	34	returns	return	NOUN
ftr-296	336	35	on	on	ADP
ftr-296	336	36	investment	investment	NOUN
ftr-296	336	37	.	.	PUNCT
ftr-296	337	1	we	we	PRON
ftr-296	337	2	note	note	VERB
ftr-296	337	3	that	that	SCONJ
ftr-296	337	4	because	because	SCONJ
ftr-296	337	5	the	the	DET
ftr-296	337	6	proposal	proposal	NOUN
ftr-296	337	7	in	in	ADP
ftr-296	337	8	this	this	DET
ftr-296	337	9	paper	paper	NOUN
ftr-296	337	10	would	would	AUX
ftr-296	337	11	affect	affect	VERB
ftr-296	337	12	large	large	ADJ
ftr-296	337	13	account	account	NOUN
ftr-296	337	14	balances	balance	NOUN
ftr-296	337	15	in	in	ADP
ftr-296	337	16	existence	existence	NOUN
ftr-296	337	17	at	at	ADP
ftr-296	337	18	the	the	DET
ftr-296	337	19	time	time	NOUN
ftr-296	337	20	of	of	ADP
ftr-296	337	21	passage	passage	NOUN
ftr-296	337	22	,	,	PUNCT
ftr-296	337	23	it	it	PRON
ftr-296	337	24	would	would	AUX
ftr-296	337	25	probably	probably	ADV
ftr-296	337	26	raise	raise	VERB
ftr-296	337	27	larger	large	ADJ
ftr-296	337	28	amounts	amount	NOUN
ftr-296	337	29	of	of	ADP
ftr-296	337	30	revenue	revenue	NOUN
ftr-296	337	31	in	in	ADP
ftr-296	337	32	early	early	ADJ
ftr-296	337	33	years	year	NOUN
ftr-296	337	34	than	than	ADP
ftr-296	337	35	the	the	DET
ftr-296	337	36	president	president	NOUN
ftr-296	337	37	’s	’s	PART
ftr-296	337	38	proposal	proposal	NOUN
ftr-296	337	39	,	,	PUNCT
ftr-296	337	40	but	but	CCONJ
ftr-296	337	41	because	because	SCONJ
ftr-296	337	42	it	it	PRON
ftr-296	337	43	would	would	AUX
ftr-296	337	44	affect	affect	VERB
ftr-296	337	45	fewer	few	ADJ
ftr-296	337	46	taxpayers	taxpayer	NOUN
ftr-296	337	47	and	and	CCONJ
ftr-296	337	48	generally	generally	ADV
ftr-296	337	49	provides	provide	VERB
ftr-296	337	50	a	a	DET
ftr-296	337	51	higher	high	ADJ
ftr-296	337	52	maximum	maximum	ADJ
ftr-296	337	53	limit	limit	NOUN
ftr-296	337	54	,	,	PUNCT
ftr-296	337	55	would	would	AUX
ftr-296	337	56	probably	probably	ADV
ftr-296	337	57	raise	raise	VERB
ftr-296	337	58	less	less	ADJ
ftr-296	337	59	revenue	revenue	NOUN
ftr-296	337	60	in	in	ADP
ftr-296	337	61	the	the	DET
ftr-296	337	62	long	long	ADJ
ftr-296	337	63	run	run	NOUN
ftr-296	337	64	than	than	ADP
ftr-296	337	65	the	the	DET
ftr-296	337	66	president	president	NOUN
ftr-296	337	67	’s	’s	PART
ftr-296	337	68	proposal	proposal	NOUN
ftr-296	337	69	.	.	PUNCT
ftr-296	338	1	45	45	NUM
ftr-296	338	2	.	.	PUNCT
ftr-296	338	3	see	see	VERB
ftr-296	338	4	jack	jack	PROPN
ftr-296	338	5	vanderhei	vanderhei	PROPN
ftr-296	338	6	,	,	PUNCT
ftr-296	338	7	the	the	DET
ftr-296	338	8	impact	impact	NOUN
ftr-296	338	9	of	of	ADP
ftr-296	338	10	a	a	DET
ftr-296	338	11	retirement	retirement	NOUN
ftr-296	338	12	savings	saving	NOUN
ftr-296	338	13	account	account	NOUN
ftr-296	338	14	cap	cap	NOUN
ftr-296	338	15	,	,	PUNCT
ftr-296	338	16	ebri	ebri	NOUN
ftr-296	338	17	issue	issue	NOUN
ftr-296	338	18	brief	brief	ADJ
ftr-296	338	19	no	no	PRON
ftr-296	338	20	.	.	NOUN
ftr-296	338	21	389	389	NUM
ftr-296	338	22	,	,	PUNCT
ftr-296	338	23	5	5	NUM
ftr-296	338	24	(	(	PUNCT
ftr-296	338	25	aug	aug	PROPN
ftr-296	338	26	.	.	PROPN
ftr-296	338	27	2013	2013	NUM
ftr-296	338	28	)	)	PUNCT
ftr-296	338	29	,	,	PUNCT
ftr-296	338	30	http://www.ebri.org/pdf/briefspdf/ebri	http://www.ebri.org/pdf/briefspdf/ebri	X
ftr-296	339	1	_	_	PUNCT
ftr-296	339	2	ib_08-13.no389.retsvgscap.pdf	ib_08-13.no389.retsvgscap.pdf	PROPN
ftr-296	339	3	.	.	PUNCT
ftr-296	339	4	2014	2014	NUM
ftr-296	339	5	]	]	PUNCT
ftr-296	339	6	equity	equity	NOUN
ftr-296	339	7	in	in	ADP
ftr-296	339	8	the	the	DET
ftr-296	339	9	distribution	distribution	NOUN
ftr-296	339	10	of	of	ADP
ftr-296	339	11	tax	tax	NOUN
ftr-296	339	12	preferences	preference	NOUN
ftr-296	339	13	for	for	ADP
ftr-296	339	14	pensions	pension	NOUN
ftr-296	339	15	107	107	NUM