id	sid	tid	token	lemma	pos
ftr-341	1	1	tcharity	tcharity	NOUN
ftr-341	1	2	really	really	ADV
ftr-341	1	3	does	do	AUX
ftr-341	1	4	begin	begin	VERB
ftr-341	1	5	at	at	ADP
ftr-341	1	6	home	home	NOUN
ftr-341	1	7	:	:	PUNCT
ftr-341	1	8	florida	florida	PROPN
ftr-341	1	9	tax	tax	NOUN
ftr-341	1	10	review	review	NOUN
ftr-341	1	11	volume	volume	NOUN
ftr-341	1	12	11	11	NUM
ftr-341	1	13	2011	2011	NUM
ftr-341	1	14	number	number	NOUN
ftr-341	1	15	2	2	NUM
ftr-341	1	16	97	97	NUM
ftr-341	1	17	in	in	ADP
ftr-341	1	18	defense	defense	NOUN
ftr-341	1	19	of	of	ADP
ftr-341	1	20	college	college	NOUN
ftr-341	1	21	savings	saving	NOUN
ftr-341	1	22	plans	plan	NOUN
ftr-341	1	23	:	:	PUNCT
ftr-341	1	24	using	use	VERB
ftr-341	1	25	529	529	NUM
ftr-341	1	26	plans	plan	NOUN
ftr-341	1	27	to	to	PART
ftr-341	1	28	increase	increase	VERB
ftr-341	1	29	the	the	DET
ftr-341	1	30	impact	impact	NOUN
ftr-341	1	31	of	of	ADP
ftr-341	1	32	direct	direct	ADJ
ftr-341	1	33	federal	federal	ADJ
ftr-341	1	34	grants	grant	NOUN
ftr-341	1	35	for	for	ADP
ftr-341	1	36	higher	high	ADJ
ftr-341	1	37	education	education	NOUN
ftr-341	1	38	to	to	PART
ftr-341	1	39	lowand	lowand	ADJ
ftr-341	1	40	moderate	moderate	ADJ
ftr-341	1	41	-	-	PUNCT
ftr-341	1	42	income	income	NOUN
ftr-341	1	43	students	student	NOUN
ftr-341	1	44	by	by	ADP
ftr-341	1	45	caroline	caroline	PROPN
ftr-341	1	46	waldner	waldner	PROPN
ftr-341	1	47	introduction	introduction	NOUN
ftr-341	1	48	............................................................................................	............................................................................................	PUNCT
ftr-341	1	49	98	98	NUM
ftr-341	1	50	i.	i.	PROPN
ftr-341	1	51	federal	federal	ADJ
ftr-341	1	52	financial	financial	ADJ
ftr-341	1	53	aid	aid	NOUN
ftr-341	1	54	scheme	scheme	NOUN
ftr-341	1	55	.......................................................	.......................................................	PUNCT
ftr-341	1	56	101	101	NUM
ftr-341	1	57	a.	a.	NOUN
ftr-341	1	58	background	background	NOUN
ftr-341	1	59	....................................................................................	....................................................................................	PUNCT
ftr-341	2	1	101	101	NUM
ftr-341	2	2	b.	b.	PROPN
ftr-341	2	3	current	current	ADJ
ftr-341	2	4	529	529	NUM
ftr-341	2	5	plans	plan	NOUN
ftr-341	2	6	.........................................................................	.........................................................................	PUNCT
ftr-341	3	1	105	105	NUM
ftr-341	3	2	1	1	NUM
ftr-341	3	3	.	.	PUNCT
ftr-341	3	4	structure	structure	NOUN
ftr-341	3	5	.............................................................................	.............................................................................	PUNCT
ftr-341	4	1	105	105	NUM
ftr-341	4	2	2	2	NUM
ftr-341	4	3	.	.	PUNCT
ftr-341	4	4	previous	previous	ADJ
ftr-341	4	5	evaluations	evaluation	NOUN
ftr-341	4	6	of	of	ADP
ftr-341	4	7	effectiveness	effectiveness	NOUN
ftr-341	4	8	................................	................................	PUNCT
ftr-341	4	9	107	107	NUM
ftr-341	4	10	ii	ii	NOUN
ftr-341	4	11	.	.	PUNCT
ftr-341	5	1	college	college	NOUN
ftr-341	5	2	savings	saving	NOUN
ftr-341	5	3	as	as	ADP
ftr-341	5	4	a	a	DET
ftr-341	5	5	useful	useful	ADJ
ftr-341	5	6	element	element	NOUN
ftr-341	5	7	of	of	ADP
ftr-341	5	8	federal	federal	ADJ
ftr-341	5	9	financial	financial	ADJ
ftr-341	5	10	aid	aid	NOUN
ftr-341	5	11	..................................................................................	..................................................................................	PUNCT
ftr-341	5	12	110	110	NUM
ftr-341	5	13	a.	a.	NOUN
ftr-341	5	14	lower	low	ADJ
ftr-341	5	15	-	-	PUNCT
ftr-341	5	16	income	income	NOUN
ftr-341	5	17	students	student	NOUN
ftr-341	5	18	under	under	AUX
ftr-341	5	19	-	-	PUNCT
ftr-341	5	20	invest	invest	NOUN
ftr-341	5	21	in	in	ADP
ftr-341	5	22	higher	high	ADJ
ftr-341	5	23	education	education	NOUN
ftr-341	5	24	...........	...........	PUNCT
ftr-341	5	25	111	111	NUM
ftr-341	5	26	1	1	NUM
ftr-341	5	27	.	.	PUNCT
ftr-341	6	1	lowand	lowand	ADJ
ftr-341	6	2	moderate	moderate	ADJ
ftr-341	6	3	-	-	PUNCT
ftr-341	6	4	income	income	NOUN
ftr-341	6	5	students	student	NOUN
ftr-341	6	6	may	may	AUX
ftr-341	6	7	have	have	VERB
ftr-341	6	8	lower	low	ADJ
ftr-341	6	9	returns	return	NOUN
ftr-341	6	10	from	from	ADP
ftr-341	6	11	higher	high	ADJ
ftr-341	6	12	education	education	NOUN
ftr-341	6	13	.........................................	.........................................	PUNCT
ftr-341	6	14	117	117	NUM
ftr-341	6	15	2	2	NUM
ftr-341	6	16	.	.	X
ftr-341	6	17	hyperbolic	hyperbolic	ADJ
ftr-341	6	18	discounting	discounting	NOUN
ftr-341	6	19	......................................................	......................................................	PUNCT
ftr-341	6	20	118	118	NUM
ftr-341	6	21	3	3	NUM
ftr-341	6	22	.	.	PUNCT
ftr-341	6	23	debt	debt	NOUN
ftr-341	6	24	aversion	aversion	NOUN
ftr-341	6	25	.....................................................................	.....................................................................	PUNCT
ftr-341	6	26	118	118	NUM
ftr-341	6	27	b.	b.	PROPN
ftr-341	6	28	lower	low	ADJ
ftr-341	6	29	-	-	PUNCT
ftr-341	6	30	income	income	NOUN
ftr-341	6	31	students	student	NOUN
ftr-341	6	32	respond	respond	VERB
ftr-341	6	33	more	more	ADJ
ftr-341	6	34	to	to	ADP
ftr-341	6	35	grants	grant	NOUN
ftr-341	6	36	than	than	ADP
ftr-341	6	37	other	other	ADJ
ftr-341	6	38	types	type	NOUN
ftr-341	6	39	of	of	ADP
ftr-341	6	40	aid	aid	NOUN
ftr-341	6	41	................................................................................	................................................................................	PUNCT
ftr-341	6	42	120	120	NUM
ftr-341	6	43	c.	c.	NOUN
ftr-341	6	44	529	529	NUM
ftr-341	6	45	plans	plan	NOUN
ftr-341	6	46	have	have	VERB
ftr-341	6	47	the	the	DET
ftr-341	6	48	same	same	ADJ
ftr-341	6	49	effect	effect	NOUN
ftr-341	6	50	as	as	ADP
ftr-341	6	51	grants	grant	NOUN
ftr-341	6	52	.....................................	.....................................	PUNCT
ftr-341	6	53	121	121	NUM
ftr-341	6	54	iii	iii	NOUN
ftr-341	6	55	.	.	PUNCT
ftr-341	6	56	policy	policy	NOUN
ftr-341	6	57	proposals	proposal	NOUN
ftr-341	6	58	to	to	PART
ftr-341	6	59	maximize	maximize	VERB
ftr-341	6	60	the	the	DET
ftr-341	6	61	impact	impact	NOUN
ftr-341	6	62	of	of	ADP
ftr-341	6	63	529	529	NUM
ftr-341	6	64	plans	plan	NOUN
ftr-341	6	65	.....	.....	PUNCT
ftr-341	6	66	122	122	NUM
ftr-341	6	67	a.	a.	NOUN
ftr-341	6	68	structure	structure	NOUN
ftr-341	6	69	plans	plan	VERB
ftr-341	6	70	to	to	PART
ftr-341	6	71	induce	induce	VERB
ftr-341	6	72	savings	saving	NOUN
ftr-341	6	73	..................................................	..................................................	PUNCT
ftr-341	6	74	122	122	NUM
ftr-341	6	75	b.	b.	NOUN
ftr-341	6	76	reduce	reduce	VERB
ftr-341	6	77	regressivity	regressivity	NOUN
ftr-341	6	78	........................................................................	........................................................................	PUNCT
ftr-341	6	79	125	125	NUM
ftr-341	6	80	c.	c.	NOUN
ftr-341	6	81	reduce	reduce	VERB
ftr-341	6	82	uncertainty	uncertainty	NOUN
ftr-341	6	83	.........................................................................	.........................................................................	PUNCT
ftr-341	6	84	127	127	NUM
ftr-341	6	85	iv	iv	NOUN
ftr-341	6	86	.	.	PUNCT
ftr-341	7	1	an	an	DET
ftr-341	7	2	illustration	illustration	NOUN
ftr-341	7	3	...............................................................................	...............................................................................	PUNCT
ftr-341	7	4	129	129	NUM
ftr-341	7	5	conclusion	conclusion	NOUN
ftr-341	7	6	..............................................................................................	..............................................................................................	PUNCT
ftr-341	7	7	135	135	NUM
ftr-341	7	8	98	98	NUM
ftr-341	7	9	florida	florida	PROPN
ftr-341	7	10	tax	tax	NOUN
ftr-341	7	11	review	review	NOUN
ftr-341	8	1	[	[	X
ftr-341	8	2	vol	vol	NOUN
ftr-341	8	3	.	.	PUNCT
ftr-341	8	4	11:2	11:2	NUM
ftr-341	8	5	introduction	introduction	NOUN
ftr-341	8	6	a	a	DET
ftr-341	8	7	high	high	ADJ
ftr-341	8	8	school	school	NOUN
ftr-341	8	9	graduate	graduate	NOUN
ftr-341	8	10	with	with	ADP
ftr-341	8	11	no	no	DET
ftr-341	8	12	college	college	NOUN
ftr-341	8	13	education	education	NOUN
ftr-341	8	14	can	can	AUX
ftr-341	8	15	expect	expect	VERB
ftr-341	8	16	to	to	PART
ftr-341	8	17	earn	earn	VERB
ftr-341	8	18	on	on	ADP
ftr-341	8	19	average	average	ADJ
ftr-341	8	20	$	$	SYM
ftr-341	8	21	638	638	NUM
ftr-341	8	22	per	per	ADP
ftr-341	8	23	week	week	NOUN
ftr-341	8	24	.	.	PUNCT
ftr-341	9	1	those	those	PRON
ftr-341	9	2	holding	hold	VERB
ftr-341	9	3	a	a	DET
ftr-341	9	4	bachelor	bachelor	NOUN
ftr-341	9	5	’s	’s	NOUN
ftr-341	9	6	degree	degree	NOUN
ftr-341	9	7	earn	earn	VERB
ftr-341	9	8	almost	almost	ADV
ftr-341	9	9	twice	twice	DET
ftr-341	9	10	as	as	ADV
ftr-341	9	11	much	much	ADJ
ftr-341	9	12	at	at	ADP
ftr-341	9	13	an	an	DET
ftr-341	9	14	average	average	NOUN
ftr-341	9	15	of	of	ADP
ftr-341	9	16	$	$	SYM
ftr-341	9	17	1,121	1,121	NUM
ftr-341	9	18	per	per	ADP
ftr-341	9	19	week.1	week.1	NOUN
ftr-341	9	20	this	this	PRON
ftr-341	9	21	will	will	AUX
ftr-341	9	22	amount	amount	VERB
ftr-341	9	23	to	to	ADP
ftr-341	9	24	almost	almost	ADV
ftr-341	9	25	$	$	SYM
ftr-341	9	26	1	1	NUM
ftr-341	9	27	million	million	NUM
ftr-341	9	28	more	more	ADJ
ftr-341	9	29	in	in	ADP
ftr-341	9	30	earnings	earning	NOUN
ftr-341	9	31	over	over	ADP
ftr-341	9	32	a	a	DET
ftr-341	9	33	lifetime	lifetime	NOUN
ftr-341	9	34	.	.	PUNCT
ftr-341	10	1	these	these	DET
ftr-341	10	2	abstract	abstract	ADJ
ftr-341	10	3	numbers	number	NOUN
ftr-341	10	4	,	,	PUNCT
ftr-341	10	5	however	however	ADV
ftr-341	10	6	,	,	PUNCT
ftr-341	10	7	do	do	AUX
ftr-341	10	8	not	not	PART
ftr-341	10	9	tell	tell	VERB
ftr-341	10	10	the	the	DET
ftr-341	10	11	entire	entire	ADJ
ftr-341	10	12	story	story	NOUN
ftr-341	10	13	.	.	PUNCT
ftr-341	11	1	consider	consider	VERB
ftr-341	11	2	that	that	SCONJ
ftr-341	11	3	at	at	ADP
ftr-341	11	4	$	$	SYM
ftr-341	11	5	638	638	NUM
ftr-341	11	6	a	a	DET
ftr-341	11	7	week	week	NOUN
ftr-341	11	8	,	,	PUNCT
ftr-341	11	9	a	a	DET
ftr-341	11	10	person	person	NOUN
ftr-341	11	11	with	with	ADP
ftr-341	11	12	only	only	ADV
ftr-341	11	13	a	a	DET
ftr-341	11	14	high	high	ADJ
ftr-341	11	15	school	school	NOUN
ftr-341	11	16	diploma	diploma	NOUN
ftr-341	11	17	will	will	AUX
ftr-341	11	18	earn	earn	VERB
ftr-341	11	19	on	on	ADP
ftr-341	11	20	average	average	ADJ
ftr-341	11	21	$	$	SYM
ftr-341	11	22	33,176	33,176	NUM
ftr-341	11	23	per	per	ADP
ftr-341	11	24	year	year	NOUN
ftr-341	11	25	.	.	PUNCT
ftr-341	12	1	this	this	PRON
ftr-341	12	2	falls	fall	VERB
ftr-341	12	3	below	below	ADP
ftr-341	12	4	the	the	DET
ftr-341	12	5	average	average	ADJ
ftr-341	12	6	annual	annual	ADJ
ftr-341	12	7	family	family	NOUN
ftr-341	12	8	budget	budget	NOUN
ftr-341	12	9	by	by	ADP
ftr-341	12	10	almost	almost	ADV
ftr-341	12	11	$	$	SYM
ftr-341	12	12	7,000	7,000	NUM
ftr-341	12	13	per	per	ADP
ftr-341	12	14	year	year	NOUN
ftr-341	12	15	when	when	SCONJ
ftr-341	12	16	including	include	VERB
ftr-341	12	17	only	only	ADV
ftr-341	12	18	necessities.2	necessities.2	NOUN
ftr-341	12	19	in	in	ADP
ftr-341	12	20	fact	fact	NOUN
ftr-341	12	21	,	,	PUNCT
ftr-341	12	22	this	this	DET
ftr-341	12	23	annual	annual	ADJ
ftr-341	12	24	salary	salary	NOUN
ftr-341	12	25	is	be	AUX
ftr-341	12	26	lower	low	ADJ
ftr-341	12	27	than	than	ADP
ftr-341	12	28	average	average	ADJ
ftr-341	12	29	family	family	NOUN
ftr-341	12	30	budgets	budget	NOUN
ftr-341	12	31	in	in	ADP
ftr-341	12	32	seven	seven	NUM
ftr-341	12	33	of	of	ADP
ftr-341	12	34	the	the	DET
ftr-341	12	35	eight	eight	NUM
ftr-341	12	36	cities	city	NOUN
ftr-341	12	37	sampled.3	sampled.3	PROPN
ftr-341	12	38	in	in	ADP
ftr-341	12	39	addition	addition	NOUN
ftr-341	12	40	to	to	ADP
ftr-341	12	41	these	these	DET
ftr-341	12	42	individual	individual	ADJ
ftr-341	12	43	monetary	monetary	ADJ
ftr-341	12	44	benefits	benefit	NOUN
ftr-341	12	45	,	,	PUNCT
ftr-341	12	46	higher	high	ADJ
ftr-341	12	47	education	education	NOUN
ftr-341	12	48	also	also	ADV
ftr-341	12	49	has	have	VERB
ftr-341	12	50	significant	significant	ADJ
ftr-341	12	51	non	non	ADJ
ftr-341	12	52	-	-	ADJ
ftr-341	12	53	monetary	monetary	ADJ
ftr-341	12	54	benefits	benefit	NOUN
ftr-341	12	55	as	as	ADV
ftr-341	12	56	well	well	ADV
ftr-341	12	57	.	.	PUNCT
ftr-341	13	1	college	college	NOUN
ftr-341	13	2	graduates	graduate	VERB
ftr-341	13	3	overwhelming	overwhelming	ADJ
ftr-341	13	4	report	report	NOUN
ftr-341	13	5	being	be	AUX
ftr-341	13	6	happier	happy	ADJ
ftr-341	13	7	and	and	CCONJ
ftr-341	13	8	healthier	healthy	ADJ
ftr-341	13	9	than	than	ADP
ftr-341	13	10	those	those	PRON
ftr-341	13	11	who	who	PRON
ftr-341	13	12	only	only	ADV
ftr-341	13	13	attended	attend	VERB
ftr-341	13	14	high	high	ADJ
ftr-341	13	15	school	school	NOUN
ftr-341	13	16	,	,	PUNCT
ftr-341	13	17	and	and	CCONJ
ftr-341	13	18	most	most	ADV
ftr-341	13	19	often	often	ADV
ftr-341	13	20	reported	report	VERB
ftr-341	13	21	being	be	AUX
ftr-341	13	22	in	in	ADP
ftr-341	13	23	“	"	PUNCT
ftr-341	13	24	excellent	excellent	ADJ
ftr-341	13	25	”	"	PUNCT
ftr-341	13	26	or	or	CCONJ
ftr-341	13	27	“	"	PUNCT
ftr-341	13	28	very	very	ADV
ftr-341	13	29	good	good	ADJ
ftr-341	13	30	health	health	NOUN
ftr-341	13	31	.	.	PUNCT
ftr-341	13	32	”4	”4	PUNCT
ftr-341	14	1	this	this	DET
ftr-341	14	2	disparity	disparity	NOUN
ftr-341	14	3	increased	increase	VERB
ftr-341	14	4	with	with	ADP
ftr-341	14	5	age	age	NOUN
ftr-341	14	6	—	—	PUNCT
ftr-341	14	7	for	for	ADP
ftr-341	14	8	those	those	PRON
ftr-341	14	9	over	over	ADP
ftr-341	14	10	the	the	DET
ftr-341	14	11	age	age	NOUN
ftr-341	14	12	of	of	ADP
ftr-341	14	13	65	65	NUM
ftr-341	14	14	,	,	PUNCT
ftr-341	14	15	70	70	NUM
ftr-341	14	16	percent	percent	NOUN
ftr-341	14	17	of	of	ADP
ftr-341	14	18	college	college	NOUN
ftr-341	14	19	graduates	graduate	NOUN
ftr-341	14	20	identified	identify	VERB
ftr-341	14	21	themselves	themselves	PRON
ftr-341	14	22	as	as	ADP
ftr-341	14	23	being	be	AUX
ftr-341	14	24	in	in	ADP
ftr-341	14	25	good	good	ADJ
ftr-341	14	26	health	health	NOUN
ftr-341	14	27	compared	compare	VERB
ftr-341	14	28	to	to	ADP
ftr-341	14	29	“	"	PUNCT
ftr-341	14	30	only	only	ADV
ftr-341	14	31	45	45	NUM
ftr-341	14	32	[	[	NOUN
ftr-341	14	33	percent	percent	NOUN
ftr-341	14	34	]	]	PUNCT
ftr-341	14	35	of	of	ADP
ftr-341	14	36	high	high	ADJ
ftr-341	14	37	school	school	NOUN
ftr-341	14	38	graduates	graduate	NOUN
ftr-341	14	39	.	.	PUNCT
ftr-341	15	1	”5	”5	ADJ
ftr-341	15	2	these	these	DET
ftr-341	15	3	benefits	benefit	NOUN
ftr-341	15	4	can	can	AUX
ftr-341	15	5	be	be	AUX
ftr-341	15	6	seen	see	VERB
ftr-341	15	7	in	in	ADP
ftr-341	15	8	society	society	NOUN
ftr-341	15	9	as	as	ADP
ftr-341	15	10	a	a	DET
ftr-341	15	11	whole	whole	NOUN
ftr-341	15	12	as	as	ADV
ftr-341	15	13	well	well	ADV
ftr-341	15	14	.	.	PUNCT
ftr-341	16	1	some	some	PRON
ftr-341	16	2	of	of	ADP
ftr-341	16	3	the	the	DET
ftr-341	16	4	societal	societal	ADJ
ftr-341	16	5	benefits	benefit	NOUN
ftr-341	16	6	of	of	ADP
ftr-341	16	7	increased	increase	VERB
ftr-341	16	8	enrollment	enrollment	NOUN
ftr-341	16	9	in	in	ADP
ftr-341	16	10	higher	high	ADJ
ftr-341	16	11	education	education	NOUN
ftr-341	16	12	include	include	VERB
ftr-341	16	13	reductions	reduction	NOUN
ftr-341	16	14	in	in	ADP
ftr-341	16	15	unemployment	unemployment	NOUN
ftr-341	16	16	,	,	PUNCT
ftr-341	16	17	poverty	poverty	NOUN
ftr-341	16	18	,	,	PUNCT
ftr-341	16	19	dependence	dependence	NOUN
ftr-341	16	20	on	on	ADP
ftr-341	16	21	social	social	ADJ
ftr-341	16	22	welfare	welfare	NOUN
ftr-341	16	23	programs	program	NOUN
ftr-341	16	24	,	,	PUNCT
ftr-341	16	25	and	and	CCONJ
ftr-341	16	26	crime	crime	NOUN
ftr-341	16	27	.	.	PUNCT
ftr-341	17	1	college	college	NOUN
ftr-341	17	2	graduates	graduate	NOUN
ftr-341	17	3	also	also	ADV
ftr-341	17	4	have	have	VERB
ftr-341	17	5	healthier	healthy	ADJ
ftr-341	17	6	lifestyles	lifestyle	NOUN
ftr-341	17	7	,	,	PUNCT
ftr-341	17	8	more	more	ADV
ftr-341	17	9	positive	positive	ADJ
ftr-341	17	10	perceptions	perception	NOUN
ftr-341	17	11	of	of	ADP
ftr-341	17	12	personal	personal	ADJ
ftr-341	17	13	health	health	NOUN
ftr-341	17	14	,	,	PUNCT
ftr-341	17	15	and	and	CCONJ
ftr-341	17	16	lower	low	ADJ
ftr-341	17	17	smoking	smoking	NOUN
ftr-341	17	18	rates	rate	NOUN
ftr-341	17	19	than	than	SCONJ
ftr-341	17	20	nongraduates.6	nongraduates.6	PROPN
ftr-341	17	21	completing	complete	VERB
ftr-341	17	22	post	post	ADJ
ftr-341	17	23	-	-	ADJ
ftr-341	17	24	secondary	secondary	ADJ
ftr-341	17	25	education	education	NOUN
ftr-341	17	26	is	be	AUX
ftr-341	17	27	also	also	ADV
ftr-341	17	28	correlated	correlate	VERB
ftr-341	17	29	with	with	ADP
ftr-341	17	30	higher	high	ADJ
ftr-341	17	31	rates	rate	NOUN
ftr-341	17	32	of	of	ADP
ftr-341	17	33	civic	civic	ADJ
ftr-341	17	34	participation	participation	NOUN
ftr-341	17	35	,	,	PUNCT
ftr-341	17	36	including	include	VERB
ftr-341	17	37	volunteer	volunteer	NOUN
ftr-341	17	38	work	work	NOUN
ftr-341	17	39	,	,	PUNCT
ftr-341	17	40	blood	blood	NOUN
ftr-341	17	41	donation	donation	NOUN
ftr-341	17	42	,	,	PUNCT
ftr-341	17	43	1	1	X
ftr-341	17	44	.	.	PUNCT
ftr-341	17	45	u.s	u.s	PROPN
ftr-341	17	46	.	.	PROPN
ftr-341	17	47	bureau	bureau	PROPN
ftr-341	17	48	of	of	ADP
ftr-341	17	49	labor	labor	PROPN
ftr-341	17	50	statistics	statistic	NOUN
ftr-341	17	51	,	,	PUNCT
ftr-341	17	52	usual	usual	ADJ
ftr-341	17	53	weekly	weekly	ADJ
ftr-341	17	54	earnings	earning	NOUN
ftr-341	17	55	of	of	ADP
ftr-341	17	56	wage	wage	NOUN
ftr-341	17	57	and	and	CCONJ
ftr-341	17	58	salary	salary	NOUN
ftr-341	17	59	workers	worker	NOUN
ftr-341	17	60	news	news	NOUN
ftr-341	17	61	release	release	NOUN
ftr-341	17	62	(	(	PUNCT
ftr-341	17	63	jan	jan	PROPN
ftr-341	17	64	.	.	PROPN
ftr-341	17	65	21	21	NUM
ftr-341	17	66	,	,	PUNCT
ftr-341	17	67	2010	2010	NUM
ftr-341	17	68	)	)	PUNCT
ftr-341	17	69	,	,	PUNCT
ftr-341	17	70	http://www.bls.gov/	http://www.bls.gov/	PROPN
ftr-341	17	71	news.release/archives/wkyeng_01212010.htm	news.release/archives/wkyeng_01212010.htm	PROPN
ftr-341	17	72	.	.	PUNCT
ftr-341	18	1	this	this	DET
ftr-341	18	2	difference	difference	NOUN
ftr-341	18	3	means	mean	VERB
ftr-341	18	4	that	that	SCONJ
ftr-341	18	5	a	a	DET
ftr-341	18	6	typical	typical	ADJ
ftr-341	18	7	bachelor	bachelor	NOUN
ftr-341	18	8	’s	’s	NOUN
ftr-341	18	9	degree	degree	NOUN
ftr-341	18	10	holder	holder	NOUN
ftr-341	18	11	will	will	AUX
ftr-341	18	12	earn	earn	VERB
ftr-341	18	13	approximately	approximately	ADV
ftr-341	18	14	61	61	NUM
ftr-341	18	15	percent	percent	NOUN
ftr-341	18	16	more	more	ADV
ftr-341	18	17	over	over	ADP
ftr-341	18	18	his	his	PRON
ftr-341	18	19	or	or	CCONJ
ftr-341	18	20	her	her	PRON
ftr-341	18	21	working	work	VERB
ftr-341	18	22	life	life	NOUN
ftr-341	18	23	than	than	ADP
ftr-341	18	24	someone	someone	PRON
ftr-341	18	25	holding	hold	VERB
ftr-341	18	26	only	only	ADV
ftr-341	18	27	a	a	DET
ftr-341	18	28	high	high	ADJ
ftr-341	18	29	school	school	NOUN
ftr-341	18	30	diploma	diploma	NOUN
ftr-341	18	31	.	.	PUNCT
ftr-341	19	1	see	see	VERB
ftr-341	19	2	generally	generally	ADV
ftr-341	19	3	sandy	sandy	PROPN
ftr-341	19	4	baum	baum	PROPN
ftr-341	19	5	&	&	CCONJ
ftr-341	19	6	jennifer	jennifer	PROPN
ftr-341	19	7	ma	ma	PROPN
ftr-341	19	8	,	,	PUNCT
ftr-341	19	9	college	college	NOUN
ftr-341	19	10	board	board	PROPN
ftr-341	19	11	,	,	PUNCT
ftr-341	19	12	education	education	NOUN
ftr-341	19	13	pays	pay	VERB
ftr-341	19	14	:	:	PUNCT
ftr-341	19	15	the	the	DET
ftr-341	19	16	benefits	benefit	NOUN
ftr-341	19	17	of	of	ADP
ftr-341	19	18	higher	high	ADJ
ftr-341	19	19	education	education	NOUN
ftr-341	19	20	for	for	ADP
ftr-341	19	21	individuals	individual	NOUN
ftr-341	19	22	and	and	CCONJ
ftr-341	19	23	society	society	NOUN
ftr-341	19	24	,	,	PUNCT
ftr-341	19	25	11	11	NUM
ftr-341	19	26	(	(	PUNCT
ftr-341	19	27	2007	2007	NUM
ftr-341	19	28	)	)	PUNCT
ftr-341	19	29	,	,	PUNCT
ftr-341	19	30	http://www.collegeboard.com/	http://www.collegeboard.com/	NOUN
ftr-341	19	31	prod_downloads	prod_download	NOUN
ftr-341	19	32	/	/	SYM
ftr-341	19	33	about	about	ADP
ftr-341	19	34	/	/	SYM
ftr-341	19	35	news_info	news_info	NOUN
ftr-341	19	36	/	/	SYM
ftr-341	19	37	cbsenior	cbsenior	ADJ
ftr-341	19	38	/	/	SYM
ftr-341	19	39	yr2007	yr2007	ADJ
ftr-341	19	40	/	/	SYM
ftr-341	19	41	ed	ed	NOUN
ftr-341	19	42	-	-	PUNCT
ftr-341	19	43	pays-2007.pdf	pays-2007.pdf	NOUN
ftr-341	19	44	.	.	PUNCT
ftr-341	20	1	2	2	NUM
ftr-341	20	2	.	.	X
ftr-341	20	3	sylvia	sylvia	PROPN
ftr-341	20	4	a.	a.	PROPN
ftr-341	20	5	allegretto	allegretto	PROPN
ftr-341	20	6	,	,	PUNCT
ftr-341	20	7	economic	economic	ADJ
ftr-341	20	8	policy	policy	NOUN
ftr-341	20	9	institute	institute	NOUN
ftr-341	20	10	,	,	PUNCT
ftr-341	20	11	basic	basic	ADJ
ftr-341	20	12	family	family	NOUN
ftr-341	20	13	budgets	budget	NOUN
ftr-341	20	14	:	:	PUNCT
ftr-341	20	15	working	work	VERB
ftr-341	20	16	families	family	NOUN
ftr-341	20	17	’	'	PUNCT
ftr-341	20	18	incomes	income	NOUN
ftr-341	20	19	often	often	ADV
ftr-341	20	20	fail	fail	VERB
ftr-341	20	21	to	to	PART
ftr-341	20	22	meet	meet	VERB
ftr-341	20	23	living	living	NOUN
ftr-341	20	24	expenses	expense	NOUN
ftr-341	20	25	around	around	ADP
ftr-341	20	26	the	the	DET
ftr-341	20	27	u.s	u.s	PROPN
ftr-341	20	28	.	.	PROPN
ftr-341	20	29	(	(	PUNCT
ftr-341	20	30	aug	aug	PROPN
ftr-341	20	31	.	.	PROPN
ftr-341	20	32	30	30	NUM
ftr-341	20	33	,	,	PUNCT
ftr-341	20	34	2005	2005	NUM
ftr-341	20	35	)	)	PUNCT
ftr-341	20	36	,	,	PUNCT
ftr-341	20	37	available	available	ADJ
ftr-341	20	38	at	at	ADP
ftr-341	20	39	http://www.epi.org/publications/entry/bp165/.	http://www.epi.org/publications/entry/bp165/.	PROPN
ftr-341	20	40	“	"	PUNCT
ftr-341	20	41	necessities	necessity	NOUN
ftr-341	20	42	”	"	PUNCT
ftr-341	20	43	in	in	ADP
ftr-341	20	44	the	the	DET
ftr-341	20	45	study	study	NOUN
ftr-341	20	46	included	include	VERB
ftr-341	20	47	food	food	NOUN
ftr-341	20	48	,	,	PUNCT
ftr-341	20	49	housing	housing	NOUN
ftr-341	20	50	,	,	PUNCT
ftr-341	20	51	transportation	transportation	NOUN
ftr-341	20	52	,	,	PUNCT
ftr-341	20	53	taxes	taxis	NOUN
ftr-341	20	54	,	,	PUNCT
ftr-341	20	55	child	child	NOUN
ftr-341	20	56	care	care	NOUN
ftr-341	20	57	,	,	PUNCT
ftr-341	20	58	and	and	CCONJ
ftr-341	20	59	healthcare	healthcare	PROPN
ftr-341	20	60	.	.	PUNCT
ftr-341	21	1	3	3	X
ftr-341	21	2	.	.	X
ftr-341	22	1	i	i	PRON
ftr-341	22	2	d.	d.	VERB
ftr-341	22	3	the	the	DET
ftr-341	22	4	only	only	ADJ
ftr-341	22	5	city	city	NOUN
ftr-341	22	6	to	to	PART
ftr-341	22	7	have	have	VERB
ftr-341	22	8	a	a	DET
ftr-341	22	9	family	family	NOUN
ftr-341	22	10	budget	budget	NOUN
ftr-341	22	11	below	below	ADP
ftr-341	22	12	this	this	DET
ftr-341	22	13	amount	amount	NOUN
ftr-341	22	14	was	be	AUX
ftr-341	22	15	casper	casper	NOUN
ftr-341	22	16	,	,	PUNCT
ftr-341	22	17	wyoming	wyoming	PROPN
ftr-341	22	18	,	,	PUNCT
ftr-341	22	19	the	the	DET
ftr-341	22	20	most	most	ADV
ftr-341	22	21	rural	rural	ADJ
ftr-341	22	22	city	city	NOUN
ftr-341	22	23	in	in	ADP
ftr-341	22	24	the	the	DET
ftr-341	22	25	study	study	NOUN
ftr-341	22	26	.	.	PUNCT
ftr-341	23	1	4	4	X
ftr-341	23	2	.	.	X
ftr-341	23	3	inside	inside	ADP
ftr-341	23	4	higher	high	ADJ
ftr-341	23	5	ed	ed	NOUN
ftr-341	23	6	,	,	PUNCT
ftr-341	23	7	the	the	DET
ftr-341	23	8	(	(	PUNCT
ftr-341	23	9	non	non	ADJ
ftr-341	23	10	-	-	ADJ
ftr-341	23	11	monetary	monetary	ADJ
ftr-341	23	12	)	)	PUNCT
ftr-341	23	13	value	value	NOUN
ftr-341	23	14	of	of	ADP
ftr-341	23	15	a	a	DET
ftr-341	23	16	college	college	NOUN
ftr-341	23	17	degree	degree	NOUN
ftr-341	23	18	(	(	PUNCT
ftr-341	23	19	sept	sept	PROPN
ftr-341	23	20	.	.	PROPN
ftr-341	23	21	13	13	NUM
ftr-341	23	22	,	,	PUNCT
ftr-341	23	23	2007	2007	NUM
ftr-341	23	24	)	)	PUNCT
ftr-341	23	25	,	,	PUNCT
ftr-341	23	26	http://www.insidehighered.com/news/2007/09/13/collegeboard	http://www.insidehighered.com/news/2007/09/13/collegeboard	PROPN
ftr-341	23	27	(	(	PUNCT
ftr-341	23	28	summarizing	summarize	VERB
ftr-341	23	29	a	a	DET
ftr-341	23	30	survey	survey	NOUN
ftr-341	23	31	conducted	conduct	VERB
ftr-341	23	32	by	by	ADP
ftr-341	23	33	the	the	DET
ftr-341	23	34	national	national	ADJ
ftr-341	23	35	center	center	NOUN
ftr-341	23	36	for	for	ADP
ftr-341	23	37	health	health	NOUN
ftr-341	23	38	statistics	statistic	NOUN
ftr-341	23	39	)	)	PUNCT
ftr-341	23	40	.	.	PUNCT
ftr-341	24	1	5	5	X
ftr-341	24	2	.	.	X
ftr-341	25	1	i	i	PRON
ftr-341	25	2	d.	d.	PROPN
ftr-341	25	3	6	6	NUM
ftr-341	25	4	.	.	PUNCT
ftr-341	25	5	baum	baum	PROPN
ftr-341	25	6	&	&	CCONJ
ftr-341	25	7	ma	ma	PROPN
ftr-341	25	8	,	,	PUNCT
ftr-341	25	9	supra	supra	PROPN
ftr-341	25	10	note	note	PROPN
ftr-341	25	11	1	1	NUM
ftr-341	25	12	,	,	PUNCT
ftr-341	25	13	at	at	ADP
ftr-341	25	14	2	2	NUM
ftr-341	25	15	.	.	NOUN
ftr-341	25	16	2011	2011	NUM
ftr-341	25	17	]	]	PUNCT
ftr-341	25	18	in	in	ADP
ftr-341	25	19	defense	defense	NOUN
ftr-341	25	20	of	of	ADP
ftr-341	25	21	college	college	NOUN
ftr-341	25	22	savings	saving	NOUN
ftr-341	25	23	plans	plan	VERB
ftr-341	25	24	99	99	NUM
ftr-341	25	25	voting	voting	NOUN
ftr-341	25	26	,	,	PUNCT
ftr-341	25	27	and	and	CCONJ
ftr-341	25	28	openness	openness	NOUN
ftr-341	25	29	to	to	ADP
ftr-341	25	30	the	the	DET
ftr-341	25	31	opinions	opinion	NOUN
ftr-341	25	32	of	of	ADP
ftr-341	25	33	others	other	NOUN
ftr-341	25	34	.	.	PUNCT
ftr-341	26	1	there	there	PRON
ftr-341	26	2	is	be	VERB
ftr-341	26	3	even	even	ADV
ftr-341	26	4	evidence	evidence	NOUN
ftr-341	26	5	that	that	SCONJ
ftr-341	26	6	the	the	DET
ftr-341	26	7	earnings	earning	NOUN
ftr-341	26	8	of	of	ADP
ftr-341	26	9	workers	worker	NOUN
ftr-341	26	10	with	with	ADP
ftr-341	26	11	lower	low	ADJ
ftr-341	26	12	education	education	NOUN
ftr-341	26	13	levels	level	NOUN
ftr-341	26	14	are	be	AUX
ftr-341	26	15	positively	positively	ADV
ftr-341	26	16	affected	affect	VERB
ftr-341	26	17	by	by	ADP
ftr-341	26	18	increased	increase	VERB
ftr-341	26	19	numbers	number	NOUN
ftr-341	26	20	of	of	ADP
ftr-341	26	21	college	college	NOUN
ftr-341	26	22	graduates	graduate	NOUN
ftr-341	26	23	in	in	ADP
ftr-341	26	24	the	the	DET
ftr-341	26	25	workforce.7	workforce.7	NOUN
ftr-341	26	26	recognizing	recognize	VERB
ftr-341	26	27	the	the	DET
ftr-341	26	28	numerous	numerous	ADJ
ftr-341	26	29	positive	positive	ADJ
ftr-341	26	30	externalities	externality	NOUN
ftr-341	26	31	and	and	CCONJ
ftr-341	26	32	internalities	internality	NOUN
ftr-341	26	33	associated	associate	VERB
ftr-341	26	34	with	with	ADP
ftr-341	26	35	higher	high	ADJ
ftr-341	26	36	education	education	NOUN
ftr-341	26	37	,	,	PUNCT
ftr-341	26	38	the	the	DET
ftr-341	26	39	federal	federal	ADJ
ftr-341	26	40	government	government	NOUN
ftr-341	26	41	has	have	AUX
ftr-341	26	42	chosen	choose	VERB
ftr-341	26	43	to	to	PART
ftr-341	26	44	heavily	heavily	ADV
ftr-341	26	45	subsidize	subsidize	VERB
ftr-341	26	46	this	this	DET
ftr-341	26	47	area	area	NOUN
ftr-341	26	48	in	in	ADP
ftr-341	26	49	order	order	NOUN
ftr-341	26	50	to	to	PART
ftr-341	26	51	increase	increase	VERB
ftr-341	26	52	enrollment	enrollment	NOUN
ftr-341	26	53	.	.	PUNCT
ftr-341	27	1	the	the	DET
ftr-341	27	2	government	government	NOUN
ftr-341	27	3	currently	currently	ADV
ftr-341	27	4	spends	spend	VERB
ftr-341	27	5	roughly	roughly	ADV
ftr-341	27	6	$	$	SYM
ftr-341	27	7	180	180	NUM
ftr-341	27	8	billion	billion	NUM
ftr-341	27	9	dollars	dollar	NOUN
ftr-341	27	10	per	per	ADP
ftr-341	27	11	year	year	NOUN
ftr-341	27	12	subsidizing	subsidize	VERB
ftr-341	27	13	higher	high	ADJ
ftr-341	27	14	education	education	NOUN
ftr-341	27	15	costs	cost	NOUN
ftr-341	27	16	through	through	ADP
ftr-341	27	17	a	a	DET
ftr-341	27	18	variety	variety	NOUN
ftr-341	27	19	of	of	ADP
ftr-341	27	20	educational	educational	ADJ
ftr-341	27	21	incentives	incentive	NOUN
ftr-341	27	22	ranging	range	VERB
ftr-341	27	23	from	from	ADP
ftr-341	27	24	direct	direct	ADJ
ftr-341	27	25	grants	grant	NOUN
ftr-341	27	26	to	to	ADP
ftr-341	27	27	deductions	deduction	NOUN
ftr-341	27	28	for	for	ADP
ftr-341	27	29	interest	interest	NOUN
ftr-341	27	30	paid	pay	VERB
ftr-341	27	31	on	on	ADP
ftr-341	27	32	student	student	NOUN
ftr-341	27	33	loans.8	loans.8	PROPN
ftr-341	27	34	despite	despite	SCONJ
ftr-341	27	35	this	this	DET
ftr-341	27	36	tremendous	tremendous	ADJ
ftr-341	27	37	effort	effort	NOUN
ftr-341	27	38	,	,	PUNCT
ftr-341	27	39	there	there	PRON
ftr-341	27	40	has	have	AUX
ftr-341	27	41	been	be	AUX
ftr-341	27	42	little	little	ADV
ftr-341	27	43	increased	increase	VERB
ftr-341	27	44	enrollment	enrollment	NOUN
ftr-341	27	45	in	in	ADP
ftr-341	27	46	higher	high	ADJ
ftr-341	27	47	education	education	NOUN
ftr-341	27	48	in	in	ADP
ftr-341	27	49	recent	recent	ADJ
ftr-341	27	50	years	year	NOUN
ftr-341	27	51	.	.	PUNCT
ftr-341	28	1	the	the	DET
ftr-341	28	2	federal	federal	ADJ
ftr-341	28	3	government	government	NOUN
ftr-341	28	4	began	begin	VERB
ftr-341	28	5	financing	finance	VERB
ftr-341	28	6	higher	high	ADJ
ftr-341	28	7	education	education	NOUN
ftr-341	28	8	in	in	ADP
ftr-341	28	9	the	the	DET
ftr-341	28	10	1960s.9	1960s.9	NOUN
ftr-341	28	11	this	this	DET
ftr-341	28	12	support	support	NOUN
ftr-341	28	13	came	come	VERB
ftr-341	28	14	first	first	ADV
ftr-341	28	15	in	in	ADP
ftr-341	28	16	the	the	DET
ftr-341	28	17	provision	provision	NOUN
ftr-341	28	18	of	of	ADP
ftr-341	28	19	direct	direct	ADJ
ftr-341	28	20	financial	financial	ADJ
ftr-341	28	21	aid	aid	NOUN
ftr-341	28	22	,	,	PUNCT
ftr-341	28	23	primarily	primarily	ADV
ftr-341	28	24	targeted	target	VERB
ftr-341	28	25	at	at	ADP
ftr-341	28	26	lower	low	ADJ
ftr-341	28	27	-	-	PUNCT
ftr-341	28	28	income	income	NOUN
ftr-341	28	29	students	student	NOUN
ftr-341	28	30	and	and	CCONJ
ftr-341	28	31	families	family	NOUN
ftr-341	28	32	.	.	PUNCT
ftr-341	29	1	more	more	ADV
ftr-341	29	2	recently	recently	ADV
ftr-341	29	3	,	,	PUNCT
ftr-341	29	4	the	the	DET
ftr-341	29	5	government	government	NOUN
ftr-341	29	6	has	have	AUX
ftr-341	29	7	expanded	expand	VERB
ftr-341	29	8	its	its	PRON
ftr-341	29	9	role	role	NOUN
ftr-341	29	10	by	by	ADP
ftr-341	29	11	delving	delve	VERB
ftr-341	29	12	into	into	ADP
ftr-341	29	13	the	the	DET
ftr-341	29	14	world	world	NOUN
ftr-341	29	15	of	of	ADP
ftr-341	29	16	tax	tax	NOUN
ftr-341	29	17	incentives	incentive	NOUN
ftr-341	29	18	.	.	PUNCT
ftr-341	30	1	while	while	SCONJ
ftr-341	30	2	some	some	PRON
ftr-341	30	3	of	of	ADP
ftr-341	30	4	these	these	DET
ftr-341	30	5	incentives	incentive	NOUN
ftr-341	30	6	may	may	AUX
ftr-341	30	7	still	still	ADV
ftr-341	30	8	reach	reach	VERB
ftr-341	30	9	those	those	PRON
ftr-341	30	10	in	in	ADP
ftr-341	30	11	lowerand	lowerand	NOUN
ftr-341	30	12	middleincome	middleincome	PROPN
ftr-341	30	13	households	household	NOUN
ftr-341	30	14	(	(	PUNCT
ftr-341	30	15	specifically	specifically	ADV
ftr-341	30	16	the	the	DET
ftr-341	30	17	hope	hope	NOUN
ftr-341	30	18	and	and	CCONJ
ftr-341	30	19	lifetime	lifetime	NOUN
ftr-341	30	20	learning	learn	VERB
ftr-341	30	21	credits	credit	NOUN
ftr-341	30	22	)	)	PUNCT
ftr-341	30	23	,	,	PUNCT
ftr-341	30	24	they	they	PRON
ftr-341	30	25	also	also	ADV
ftr-341	30	26	include	include	VERB
ftr-341	30	27	broader	broad	ADJ
ftr-341	30	28	tax	tax	NOUN
ftr-341	30	29	incentives	incentive	NOUN
ftr-341	30	30	and	and	CCONJ
ftr-341	30	31	advantages	advantage	NOUN
ftr-341	30	32	that	that	PRON
ftr-341	30	33	reach	reach	VERB
ftr-341	30	34	even	even	ADV
ftr-341	30	35	those	those	PRON
ftr-341	30	36	in	in	ADP
ftr-341	30	37	the	the	DET
ftr-341	30	38	highest	high	ADJ
ftr-341	30	39	income	income	NOUN
ftr-341	30	40	ranges	range	NOUN
ftr-341	30	41	.	.	PUNCT
ftr-341	31	1	none	none	NOUN
ftr-341	31	2	of	of	ADP
ftr-341	31	3	these	these	DET
ftr-341	31	4	incentives	incentive	NOUN
ftr-341	31	5	can	can	AUX
ftr-341	31	6	reach	reach	VERB
ftr-341	31	7	the	the	DET
ftr-341	31	8	lowincome	lowincome	NOUN
ftr-341	31	9	taxpayers	taxpayer	NOUN
ftr-341	31	10	who	who	PRON
ftr-341	31	11	are	be	AUX
ftr-341	31	12	generally	generally	ADV
ftr-341	31	13	in	in	ADP
ftr-341	31	14	the	the	DET
ftr-341	31	15	zero	zero	NUM
ftr-341	31	16	bracket	bracket	NOUN
ftr-341	31	17	,	,	PUNCT
ftr-341	31	18	and	and	CCONJ
ftr-341	31	19	thus	thus	ADV
ftr-341	31	20	are	be	AUX
ftr-341	31	21	not	not	PART
ftr-341	31	22	influenced	influence	VERB
ftr-341	31	23	by	by	ADP
ftr-341	31	24	deductions	deduction	NOUN
ftr-341	31	25	,	,	PUNCT
ftr-341	31	26	exclusions	exclusion	NOUN
ftr-341	31	27	,	,	PUNCT
ftr-341	31	28	and	and	CCONJ
ftr-341	31	29	non	non	ADJ
ftr-341	31	30	-	-	ADJ
ftr-341	31	31	refundable	refundable	ADJ
ftr-341	31	32	credits	credit	NOUN
ftr-341	31	33	,	,	PUNCT
ftr-341	31	34	which	which	PRON
ftr-341	31	35	are	be	AUX
ftr-341	31	36	the	the	DET
ftr-341	31	37	forms	form	NOUN
ftr-341	31	38	current	current	ADJ
ftr-341	31	39	tax	tax	NOUN
ftr-341	31	40	incentives	incentive	VERB
ftr-341	31	41	take.10	take.10	ADP
ftr-341	31	42	7	7	X
ftr-341	31	43	.	.	PUNCT
ftr-341	32	1	i	i	PRON
ftr-341	32	2	d.	d.	PROPN
ftr-341	32	3	8	8	NUM
ftr-341	32	4	.	.	PUNCT
ftr-341	33	1	see	see	VERB
ftr-341	33	2	college	college	NOUN
ftr-341	33	3	board	board	NOUN
ftr-341	33	4	,	,	PUNCT
ftr-341	33	5	trends	trend	NOUN
ftr-341	33	6	in	in	ADP
ftr-341	33	7	student	student	NOUN
ftr-341	33	8	aid	aid	NOUN
ftr-341	33	9	2009	2009	NUM
ftr-341	33	10	,	,	PUNCT
ftr-341	33	11	at	at	ADP
ftr-341	33	12	6	6	NUM
ftr-341	33	13	(	(	PUNCT
ftr-341	33	14	2009	2009	NUM
ftr-341	33	15	)	)	PUNCT
ftr-341	33	16	,	,	PUNCT
ftr-341	33	17	http://inpathways.net/2009_trends_student_aid.pdf	http://inpathways.net/2009_trends_student_aid.pdf	X
ftr-341	33	18	.	.	PUNCT
ftr-341	34	1	further	far	ADV
ftr-341	34	2	,	,	PUNCT
ftr-341	34	3	federal	federal	ADJ
ftr-341	34	4	tax	tax	NOUN
ftr-341	34	5	expenditures	expenditure	NOUN
ftr-341	34	6	are	be	AUX
ftr-341	34	7	currently	currently	ADV
ftr-341	34	8	estimated	estimate	VERB
ftr-341	34	9	at	at	ADP
ftr-341	34	10	$	$	SYM
ftr-341	34	11	35	35	NUM
ftr-341	34	12	billion	billion	NUM
ftr-341	34	13	annually	annually	ADV
ftr-341	34	14	.	.	PUNCT
ftr-341	35	1	staff	staff	NOUN
ftr-341	35	2	of	of	ADP
ftr-341	35	3	the	the	DET
ftr-341	35	4	joint	joint	ADJ
ftr-341	35	5	comm	comm	NOUN
ftr-341	35	6	.	.	PUNCT
ftr-341	36	1	on	on	ADP
ftr-341	36	2	tax’n	tax’n	NUM
ftr-341	36	3	,	,	PUNCT
ftr-341	36	4	estimates	estimate	NOUN
ftr-341	36	5	of	of	ADP
ftr-341	36	6	federal	federal	ADJ
ftr-341	36	7	tax	tax	NOUN
ftr-341	36	8	expenditures	expenditure	NOUN
ftr-341	36	9	for	for	ADP
ftr-341	36	10	fiscal	fiscal	ADJ
ftr-341	36	11	years	year	NOUN
ftr-341	36	12	20072011	20072011	NUM
ftr-341	36	13	,	,	PUNCT
ftr-341	36	14	at	at	ADP
ftr-341	36	15	31	31	NUM
ftr-341	36	16	tbl.1	tbl.1	PROPN
ftr-341	36	17	(	(	PUNCT
ftr-341	36	18	comm	comm	NOUN
ftr-341	36	19	.	.	PUNCT
ftr-341	37	1	print	print	NOUN
ftr-341	37	2	2007	2007	NUM
ftr-341	37	3	)	)	PUNCT
ftr-341	37	4	,	,	PUNCT
ftr-341	37	5	available	available	ADJ
ftr-341	37	6	at	at	ADP
ftr-341	37	7	http://www.jct.gov/s-3-07.pdf	http://www.jct.gov/s-3-07.pdf	PROPN
ftr-341	37	8	.	.	PUNCT
ftr-341	38	1	this	this	DET
ftr-341	38	2	estimate	estimate	NOUN
ftr-341	38	3	includes	include	VERB
ftr-341	38	4	tuition	tuition	NOUN
ftr-341	38	5	tax	tax	NOUN
ftr-341	38	6	credits	credit	NOUN
ftr-341	38	7	,	,	PUNCT
ftr-341	38	8	the	the	DET
ftr-341	38	9	deductions	deduction	NOUN
ftr-341	38	10	for	for	ADP
ftr-341	38	11	tuition	tuition	NOUN
ftr-341	38	12	and	and	CCONJ
ftr-341	38	13	interest	interest	NOUN
ftr-341	38	14	on	on	ADP
ftr-341	38	15	education	education	NOUN
ftr-341	38	16	loans	loan	NOUN
ftr-341	38	17	,	,	PUNCT
ftr-341	38	18	and	and	CCONJ
ftr-341	38	19	education	education	NOUN
ftr-341	38	20	savings	saving	NOUN
ftr-341	38	21	accounts	account	NOUN
ftr-341	38	22	.	.	PUNCT
ftr-341	39	1	the	the	DET
ftr-341	39	2	stafford	stafford	PROPN
ftr-341	39	3	loan	loan	PROPN
ftr-341	39	4	program	program	PROPN
ftr-341	39	5	,	,	PUNCT
ftr-341	39	6	including	include	VERB
ftr-341	39	7	subsidized	subsidize	VERB
ftr-341	39	8	,	,	PUNCT
ftr-341	39	9	unsubsidized	unsubsidized	ADJ
ftr-341	39	10	,	,	PUNCT
ftr-341	39	11	and	and	CCONJ
ftr-341	39	12	consolidated	consolidated	ADJ
ftr-341	39	13	loans	loan	NOUN
ftr-341	39	14	,	,	PUNCT
ftr-341	39	15	currently	currently	ADV
ftr-341	39	16	costs	cost	VERB
ftr-341	39	17	roughly	roughly	ADV
ftr-341	39	18	$	$	SYM
ftr-341	39	19	7.05	7.05	NUM
ftr-341	39	20	billion	billion	NUM
ftr-341	39	21	annually	annually	ADV
ftr-341	39	22	.	.	PUNCT
ftr-341	40	1	the	the	DET
ftr-341	40	2	pell	pell	PROPN
ftr-341	40	3	grant	grant	NOUN
ftr-341	40	4	program	program	NOUN
ftr-341	40	5	is	be	AUX
ftr-341	40	6	funded	fund	VERB
ftr-341	40	7	with	with	ADP
ftr-341	40	8	$	$	SYM
ftr-341	40	9	18.2	18.2	NUM
ftr-341	40	10	billion	billion	NUM
ftr-341	40	11	annually	annually	ADV
ftr-341	40	12	.	.	PUNCT
ftr-341	41	1	see	see	VERB
ftr-341	41	2	memorandum	memorandum	NOUN
ftr-341	41	3	from	from	ADP
ftr-341	41	4	deborah	deborah	PROPN
ftr-341	41	5	kalcevic	kalcevic	PROPN
ftr-341	41	6	&	&	CCONJ
ftr-341	41	7	justin	justin	PROPN
ftr-341	41	8	humphrey	humphrey	PROPN
ftr-341	41	9	on	on	ADP
ftr-341	41	10	cbo	cbo	PROPN
ftr-341	41	11	march	march	PROPN
ftr-341	41	12	2007	2007	NUM
ftr-341	41	13	baseline	baseline	NOUN
ftr-341	41	14	projections	projection	NOUN
ftr-341	41	15	for	for	ADP
ftr-341	41	16	the	the	DET
ftr-341	41	17	student	student	NOUN
ftr-341	41	18	loan	loan	NOUN
ftr-341	41	19	and	and	CCONJ
ftr-341	41	20	grant	grant	NOUN
ftr-341	41	21	programs	program	NOUN
ftr-341	41	22	(	(	PUNCT
ftr-341	41	23	mar	mar	PROPN
ftr-341	41	24	.	.	PROPN
ftr-341	41	25	2	2	NUM
ftr-341	41	26	,	,	PUNCT
ftr-341	41	27	2007	2007	NUM
ftr-341	41	28	)	)	PUNCT
ftr-341	41	29	,	,	PUNCT
ftr-341	41	30	available	available	ADJ
ftr-341	41	31	at	at	ADP
ftr-341	41	32	http://www.cbo.gov/budget/	http://www.cbo.gov/budget/	PROPN
ftr-341	41	33	factsheets/2007b	factsheets/2007b	NOUN
ftr-341	41	34	/	/	SYM
ftr-341	41	35	studentloans.pdf	studentloans.pdf	NOUN
ftr-341	41	36	;	;	PUNCT
ftr-341	41	37	see	see	VERB
ftr-341	41	38	also	also	ADV
ftr-341	41	39	sima	sima	PROPN
ftr-341	41	40	j.	j.	PROPN
ftr-341	41	41	gandhi	gandhi	PROPN
ftr-341	41	42	,	,	PUNCT
ftr-341	41	43	viewing	view	VERB
ftr-341	41	44	education	education	NOUN
ftr-341	41	45	loans	loan	NOUN
ftr-341	41	46	through	through	ADP
ftr-341	41	47	a	a	DET
ftr-341	41	48	myopic	myopic	ADJ
ftr-341	41	49	lens	lens	NOUN
ftr-341	41	50	11	11	NUM
ftr-341	41	51	(	(	PUNCT
ftr-341	41	52	brookings	brookings	PROPN
ftr-341	41	53	inst	inst	PROPN
ftr-341	41	54	.	.	PROPN
ftr-341	41	55	,	,	PUNCT
ftr-341	41	56	the	the	DET
ftr-341	41	57	hamilton	hamilton	PROPN
ftr-341	41	58	project	project	PROPN
ftr-341	41	59	discussion	discussion	NOUN
ftr-341	41	60	paper	paper	NOUN
ftr-341	41	61	2008	2008	NUM
ftr-341	41	62	-	-	SYM
ftr-341	41	63	05	05	NUM
ftr-341	41	64	,	,	PUNCT
ftr-341	41	65	2008	2008	NUM
ftr-341	41	66	)	)	PUNCT
ftr-341	41	67	,	,	PUNCT
ftr-341	41	68	available	available	ADJ
ftr-341	41	69	at	at	ADP
ftr-341	41	70	http://ssrn.com/abstract=1607774	http://ssrn.com/abstract=1607774	PROPN
ftr-341	41	71	.	.	PROPN
ftr-341	42	1	9	9	NUM
ftr-341	42	2	.	.	X
ftr-341	42	3	see	see	VERB
ftr-341	42	4	higher	high	ADJ
ftr-341	42	5	education	education	NOUN
ftr-341	42	6	act	act	NOUN
ftr-341	42	7	of	of	ADP
ftr-341	42	8	1965	1965	NUM
ftr-341	42	9	,	,	PUNCT
ftr-341	42	10	pub	pub	NOUN
ftr-341	42	11	.	.	PUNCT
ftr-341	43	1	l.	l.	PROPN
ftr-341	43	2	no	no	INTJ
ftr-341	43	3	.	.	PROPN
ftr-341	43	4	89	89	NUM
ftr-341	43	5	-	-	SYM
ftr-341	43	6	329	329	NUM
ftr-341	43	7	,	,	PUNCT
ftr-341	43	8	§	§	PROPN
ftr-341	43	9	401	401	NUM
ftr-341	43	10	,	,	PUNCT
ftr-341	43	11	79	79	NUM
ftr-341	43	12	stat	stat	NOUN
ftr-341	43	13	.	.	PUNCT
ftr-341	44	1	1219	1219	NUM
ftr-341	44	2	,	,	PUNCT
ftr-341	44	3	1232	1232	NUM
ftr-341	44	4	(	(	PUNCT
ftr-341	44	5	1965	1965	NUM
ftr-341	44	6	)	)	PUNCT
ftr-341	44	7	.	.	PUNCT
ftr-341	45	1	10	10	NUM
ftr-341	45	2	.	.	PUNCT
ftr-341	46	1	as	as	ADP
ftr-341	46	2	part	part	NOUN
ftr-341	46	3	of	of	ADP
ftr-341	46	4	the	the	DET
ftr-341	46	5	american	american	ADJ
ftr-341	46	6	recovery	recovery	NOUN
ftr-341	46	7	and	and	CCONJ
ftr-341	46	8	reinvestment	reinvestment	NOUN
ftr-341	46	9	act	act	NOUN
ftr-341	46	10	of	of	ADP
ftr-341	46	11	2009	2009	NUM
ftr-341	46	12	,	,	PUNCT
ftr-341	46	13	the	the	DET
ftr-341	46	14	american	american	ADJ
ftr-341	46	15	opportunity	opportunity	NOUN
ftr-341	46	16	tax	tax	NOUN
ftr-341	46	17	credit	credit	NOUN
ftr-341	46	18	replaced	replace	VERB
ftr-341	46	19	and	and	CCONJ
ftr-341	46	20	revised	revise	VERB
ftr-341	46	21	the	the	DET
ftr-341	46	22	hope	hope	NOUN
ftr-341	46	23	credit	credit	NOUN
ftr-341	46	24	for	for	ADP
ftr-341	46	25	tax	tax	NOUN
ftr-341	46	26	years	year	NOUN
ftr-341	46	27	2009	2009	NUM
ftr-341	46	28	and	and	CCONJ
ftr-341	46	29	2010	2010	NUM
ftr-341	46	30	.	.	PUNCT
ftr-341	47	1	this	this	DET
ftr-341	47	2	credit	credit	NOUN
ftr-341	47	3	is	be	AUX
ftr-341	47	4	partially	partially	ADV
ftr-341	47	5	refundable	refundable	ADJ
ftr-341	47	6	(	(	PUNCT
ftr-341	47	7	40	40	NUM
ftr-341	47	8	percent	percent	NOUN
ftr-341	47	9	of	of	ADP
ftr-341	47	10	the	the	DET
ftr-341	47	11	maximum	maximum	NOUN
ftr-341	47	12	of	of	ADP
ftr-341	47	13	$	$	SYM
ftr-341	47	14	2,500	2,500	NUM
ftr-341	47	15	credit	credit	NOUN
ftr-341	47	16	,	,	PUNCT
ftr-341	47	17	or	or	CCONJ
ftr-341	47	18	$	$	SYM
ftr-341	47	19	1,000	1,000	NUM
ftr-341	47	20	)	)	PUNCT
ftr-341	47	21	and	and	CCONJ
ftr-341	47	22	thus	thus	ADV
ftr-341	47	23	can	can	AUX
ftr-341	47	24	reach	reach	VERB
ftr-341	47	25	those	those	PRON
ftr-341	47	26	with	with	ADP
ftr-341	47	27	little	little	ADJ
ftr-341	47	28	or	or	CCONJ
ftr-341	47	29	no	no	PRON
ftr-341	47	30	tax	tax	NOUN
ftr-341	47	31	liability	liability	NOUN
ftr-341	47	32	.	.	PUNCT
ftr-341	48	1	100	100	NUM
ftr-341	48	2	florida	florida	PROPN
ftr-341	48	3	tax	tax	NOUN
ftr-341	48	4	review	review	NOUN
ftr-341	48	5	[	[	X
ftr-341	48	6	vol	vol	NOUN
ftr-341	48	7	.	.	PUNCT
ftr-341	48	8	11:2	11:2	NUM
ftr-341	48	9	this	this	DET
ftr-341	48	10	paper	paper	NOUN
ftr-341	48	11	will	will	AUX
ftr-341	48	12	focus	focus	VERB
ftr-341	48	13	on	on	ADP
ftr-341	48	14	one	one	NUM
ftr-341	48	15	such	such	ADJ
ftr-341	48	16	tax	tax	NOUN
ftr-341	48	17	incentive	incentive	NOUN
ftr-341	48	18	—	—	PUNCT
ftr-341	48	19	the	the	DET
ftr-341	48	20	tax	tax	NOUN
ftr-341	48	21	preferred	prefer	VERB
ftr-341	48	22	college	college	NOUN
ftr-341	48	23	savings	saving	NOUN
ftr-341	48	24	plan	plan	NOUN
ftr-341	48	25	,	,	PUNCT
ftr-341	48	26	or	or	CCONJ
ftr-341	48	27	529	529	NUM
ftr-341	48	28	plan	plan	NOUN
ftr-341	48	29	—	—	PUNCT
ftr-341	48	30	and	and	CCONJ
ftr-341	48	31	its	its	PRON
ftr-341	48	32	current	current	ADJ
ftr-341	48	33	and	and	CCONJ
ftr-341	48	34	potential	potential	ADJ
ftr-341	48	35	impact	impact	NOUN
ftr-341	48	36	on	on	ADP
ftr-341	48	37	higher	high	ADJ
ftr-341	48	38	-	-	PUNCT
ftr-341	48	39	education	education	NOUN
ftr-341	48	40	participation	participation	NOUN
ftr-341	48	41	rates	rate	NOUN
ftr-341	48	42	among	among	ADP
ftr-341	48	43	lowand	lowand	ADJ
ftr-341	48	44	moderate	moderate	ADJ
ftr-341	48	45	-	-	PUNCT
ftr-341	48	46	income	income	NOUN
ftr-341	48	47	students	student	NOUN
ftr-341	48	48	.	.	PUNCT
ftr-341	49	1	this	this	DET
ftr-341	49	2	article	article	NOUN
ftr-341	49	3	will	will	AUX
ftr-341	49	4	synthesize	synthesize	VERB
ftr-341	49	5	and	and	CCONJ
ftr-341	49	6	describe	describe	VERB
ftr-341	49	7	the	the	DET
ftr-341	49	8	existing	exist	VERB
ftr-341	49	9	literature	literature	NOUN
ftr-341	49	10	attempting	attempt	VERB
ftr-341	49	11	to	to	PART
ftr-341	49	12	explain	explain	VERB
ftr-341	49	13	the	the	DET
ftr-341	49	14	low	low	ADJ
ftr-341	49	15	participation	participation	NOUN
ftr-341	49	16	in	in	ADP
ftr-341	49	17	higher	high	ADJ
ftr-341	49	18	education	education	NOUN
ftr-341	49	19	among	among	ADP
ftr-341	49	20	lowto	lowto	NOUN
ftr-341	49	21	-	-	PUNCT
ftr-341	49	22	moderate	moderate	ADJ
ftr-341	49	23	-	-	PUNCT
ftr-341	49	24	income	income	NOUN
ftr-341	49	25	students	student	NOUN
ftr-341	49	26	,	,	PUNCT
ftr-341	49	27	despite	despite	SCONJ
ftr-341	49	28	economic	economic	ADJ
ftr-341	49	29	models	model	NOUN
ftr-341	49	30	that	that	PRON
ftr-341	49	31	indicate	indicate	VERB
ftr-341	49	32	that	that	DET
ftr-341	49	33	participation	participation	NOUN
ftr-341	49	34	should	should	AUX
ftr-341	49	35	be	be	AUX
ftr-341	49	36	equivalent	equivalent	ADJ
ftr-341	49	37	across	across	ADP
ftr-341	49	38	income	income	NOUN
ftr-341	49	39	levels	level	NOUN
ftr-341	49	40	.	.	PUNCT
ftr-341	50	1	building	build	VERB
ftr-341	50	2	on	on	ADP
ftr-341	50	3	the	the	DET
ftr-341	50	4	recommendations	recommendation	NOUN
ftr-341	50	5	stemming	stem	VERB
ftr-341	50	6	from	from	ADP
ftr-341	50	7	the	the	DET
ftr-341	50	8	literature	literature	NOUN
ftr-341	50	9	,	,	PUNCT
ftr-341	50	10	which	which	PRON
ftr-341	50	11	suggests	suggest	VERB
ftr-341	50	12	that	that	SCONJ
ftr-341	50	13	grants	grant	NOUN
ftr-341	50	14	are	be	AUX
ftr-341	50	15	the	the	DET
ftr-341	50	16	best	good	ADJ
ftr-341	50	17	way	way	NOUN
ftr-341	50	18	to	to	PART
ftr-341	50	19	increase	increase	VERB
ftr-341	50	20	those	those	DET
ftr-341	50	21	participations	participation	NOUN
ftr-341	50	22	rates	rate	NOUN
ftr-341	50	23	,	,	PUNCT
ftr-341	50	24	i	i	PRON
ftr-341	50	25	will	will	AUX
ftr-341	50	26	argue	argue	VERB
ftr-341	50	27	that	that	SCONJ
ftr-341	50	28	529	529	NUM
ftr-341	50	29	college	college	NOUN
ftr-341	50	30	savings	saving	NOUN
ftr-341	50	31	plans	plan	NOUN
ftr-341	50	32	can	can	AUX
ftr-341	50	33	,	,	PUNCT
ftr-341	50	34	with	with	ADP
ftr-341	50	35	important	important	ADJ
ftr-341	50	36	changes	change	NOUN
ftr-341	50	37	from	from	ADP
ftr-341	50	38	their	their	PRON
ftr-341	50	39	current	current	ADJ
ftr-341	50	40	structure	structure	NOUN
ftr-341	50	41	,	,	PUNCT
ftr-341	50	42	be	be	AUX
ftr-341	50	43	a	a	DET
ftr-341	50	44	similar	similar	ADJ
ftr-341	50	45	but	but	CCONJ
ftr-341	50	46	more	more	ADV
ftr-341	50	47	powerful	powerful	ADJ
ftr-341	50	48	tool	tool	NOUN
ftr-341	50	49	than	than	ADP
ftr-341	50	50	direct	direct	ADJ
ftr-341	50	51	grants	grant	NOUN
ftr-341	50	52	.	.	PUNCT
ftr-341	51	1	in	in	ADP
ftr-341	51	2	conclusion	conclusion	NOUN
ftr-341	51	3	,	,	PUNCT
ftr-341	51	4	the	the	DET
ftr-341	51	5	paper	paper	NOUN
ftr-341	51	6	will	will	AUX
ftr-341	51	7	attempt	attempt	VERB
ftr-341	51	8	to	to	PART
ftr-341	51	9	illustrate	illustrate	VERB
ftr-341	51	10	one	one	NUM
ftr-341	51	11	possible	possible	ADJ
ftr-341	51	12	revenue	revenue	NOUN
ftr-341	51	13	-	-	PUNCT
ftr-341	51	14	neutral	neutral	ADJ
ftr-341	51	15	plan	plan	NOUN
ftr-341	51	16	for	for	ADP
ftr-341	51	17	the	the	DET
ftr-341	51	18	federal	federal	ADJ
ftr-341	51	19	government	government	NOUN
ftr-341	51	20	making	make	VERB
ftr-341	51	21	use	use	NOUN
ftr-341	51	22	of	of	ADP
ftr-341	51	23	529	529	NUM
ftr-341	51	24	plans	plan	NOUN
ftr-341	51	25	.	.	PUNCT
ftr-341	52	1	the	the	DET
ftr-341	52	2	example	example	NOUN
ftr-341	52	3	will	will	AUX
ftr-341	52	4	show	show	VERB
ftr-341	52	5	that	that	SCONJ
ftr-341	52	6	a	a	DET
ftr-341	52	7	529	529	NUM
ftr-341	52	8	plan	plan	NOUN
ftr-341	52	9	with	with	ADP
ftr-341	52	10	an	an	DET
ftr-341	52	11	initial	initial	ADJ
ftr-341	52	12	contribution	contribution	NOUN
ftr-341	52	13	from	from	ADP
ftr-341	52	14	the	the	DET
ftr-341	52	15	government	government	NOUN
ftr-341	52	16	offered	offer	VERB
ftr-341	52	17	to	to	ADP
ftr-341	52	18	every	every	DET
ftr-341	52	19	lowand	lowand	ADJ
ftr-341	52	20	moderate	moderate	ADJ
ftr-341	52	21	-	-	PUNCT
ftr-341	52	22	income	income	NOUN
ftr-341	52	23	child	child	NOUN
ftr-341	52	24	,	,	PUNCT
ftr-341	52	25	and	and	CCONJ
ftr-341	52	26	matching	match	VERB
ftr-341	52	27	grants	grant	NOUN
ftr-341	52	28	annually	annually	ADV
ftr-341	52	29	,	,	PUNCT
ftr-341	52	30	can	can	AUX
ftr-341	52	31	increase	increase	VERB
ftr-341	52	32	enrollment	enrollment	NOUN
ftr-341	52	33	among	among	ADP
ftr-341	52	34	this	this	DET
ftr-341	52	35	group	group	NOUN
ftr-341	52	36	of	of	ADP
ftr-341	52	37	students	student	NOUN
ftr-341	52	38	by	by	ADP
ftr-341	52	39	almost	almost	ADV
ftr-341	52	40	five	five	NUM
ftr-341	52	41	percentage	percentage	NOUN
ftr-341	52	42	points	point	NOUN
ftr-341	52	43	.	.	PUNCT
ftr-341	53	1	this	this	DET
ftr-341	53	2	increase	increase	NOUN
ftr-341	53	3	would	would	AUX
ftr-341	53	4	far	far	ADV
ftr-341	53	5	outpace	outpace	VERB
ftr-341	53	6	any	any	PRON
ftr-341	53	7	seen	see	VERB
ftr-341	53	8	over	over	ADP
ftr-341	53	9	the	the	DET
ftr-341	53	10	previous	previous	ADJ
ftr-341	53	11	two	two	NUM
ftr-341	53	12	decades	decade	NOUN
ftr-341	53	13	,	,	PUNCT
ftr-341	53	14	and	and	CCONJ
ftr-341	53	15	yet	yet	ADV
ftr-341	53	16	is	be	AUX
ftr-341	53	17	obtained	obtain	VERB
ftr-341	53	18	using	use	VERB
ftr-341	53	19	a	a	DET
ftr-341	53	20	very	very	ADV
ftr-341	53	21	small	small	ADJ
ftr-341	53	22	portion	portion	NOUN
ftr-341	53	23	of	of	ADP
ftr-341	53	24	the	the	DET
ftr-341	53	25	total	total	ADJ
ftr-341	53	26	federal	federal	ADJ
ftr-341	53	27	financial	financial	ADJ
ftr-341	53	28	aid	aid	NOUN
ftr-341	53	29	program	program	NOUN
ftr-341	53	30	.	.	PUNCT
ftr-341	54	1	such	such	DET
ftr-341	54	2	an	an	DET
ftr-341	54	3	increase	increase	NOUN
ftr-341	54	4	would	would	AUX
ftr-341	54	5	have	have	VERB
ftr-341	54	6	positive	positive	ADJ
ftr-341	54	7	impacts	impact	NOUN
ftr-341	54	8	on	on	ADP
ftr-341	54	9	social	social	ADJ
ftr-341	54	10	equality	equality	NOUN
ftr-341	54	11	and	and	CCONJ
ftr-341	54	12	mobility	mobility	NOUN
ftr-341	54	13	and	and	CCONJ
ftr-341	54	14	offer	offer	VERB
ftr-341	54	15	substantial	substantial	ADJ
ftr-341	54	16	monetary	monetary	ADJ
ftr-341	54	17	benefits	benefit	NOUN
ftr-341	54	18	to	to	ADP
ftr-341	54	19	those	those	PRON
ftr-341	54	20	affected	affect	VERB
ftr-341	54	21	.	.	PUNCT
ftr-341	55	1	the	the	DET
ftr-341	55	2	increased	increase	VERB
ftr-341	55	3	enrollment	enrollment	NOUN
ftr-341	55	4	would	would	AUX
ftr-341	55	5	also	also	ADV
ftr-341	55	6	have	have	VERB
ftr-341	55	7	widespread	widespread	ADJ
ftr-341	55	8	societal	societal	ADJ
ftr-341	55	9	benefits	benefit	NOUN
ftr-341	55	10	like	like	ADP
ftr-341	55	11	raising	raise	VERB
ftr-341	55	12	all	all	DET
ftr-341	55	13	wages	wage	NOUN
ftr-341	55	14	,	,	PUNCT
ftr-341	55	15	reducing	reduce	VERB
ftr-341	55	16	healthcare	healthcare	NOUN
ftr-341	55	17	costs	cost	NOUN
ftr-341	55	18	,	,	PUNCT
ftr-341	55	19	and	and	CCONJ
ftr-341	55	20	increasing	increase	VERB
ftr-341	55	21	volunteerism	volunteerism	NOUN
ftr-341	55	22	and	and	CCONJ
ftr-341	55	23	civic	civic	ADJ
ftr-341	55	24	participation.11	participation.11	NOUN
ftr-341	55	25	this	this	DET
ftr-341	55	26	article	article	NOUN
ftr-341	55	27	offers	offer	VERB
ftr-341	55	28	a	a	DET
ftr-341	55	29	revenue	revenue	NOUN
ftr-341	55	30	-	-	PUNCT
ftr-341	55	31	neutral	neutral	ADJ
ftr-341	55	32	proposal	proposal	NOUN
ftr-341	55	33	for	for	ADP
ftr-341	55	34	amending	amend	VERB
ftr-341	55	35	529	529	NUM
ftr-341	55	36	plans	plan	NOUN
ftr-341	55	37	simply	simply	ADV
ftr-341	55	38	to	to	PART
ftr-341	55	39	show	show	VERB
ftr-341	55	40	the	the	DET
ftr-341	55	41	additional	additional	ADJ
ftr-341	55	42	impact	impact	NOUN
ftr-341	55	43	that	that	SCONJ
ftr-341	55	44	the	the	DET
ftr-341	55	45	same	same	ADJ
ftr-341	55	46	amount	amount	NOUN
ftr-341	55	47	of	of	ADP
ftr-341	55	48	money	money	NOUN
ftr-341	55	49	could	could	AUX
ftr-341	55	50	have	have	VERB
ftr-341	55	51	if	if	SCONJ
ftr-341	55	52	targeted	target	VERB
ftr-341	55	53	differently	differently	ADV
ftr-341	55	54	.	.	PUNCT
ftr-341	56	1	this	this	DET
ftr-341	56	2	paper	paper	NOUN
ftr-341	56	3	argues	argue	VERB
ftr-341	56	4	,	,	PUNCT
ftr-341	56	5	however	however	ADV
ftr-341	56	6	,	,	PUNCT
ftr-341	56	7	that	that	SCONJ
ftr-341	56	8	these	these	DET
ftr-341	56	9	529	529	NUM
ftr-341	56	10	plans	plan	NOUN
ftr-341	56	11	are	be	AUX
ftr-341	56	12	the	the	DET
ftr-341	56	13	most	most	ADV
ftr-341	56	14	efficient	efficient	ADJ
ftr-341	56	15	way	way	NOUN
ftr-341	56	16	to	to	PART
ftr-341	56	17	offer	offer	VERB
ftr-341	56	18	financial	financial	ADJ
ftr-341	56	19	aid	aid	NOUN
ftr-341	56	20	incentives	incentive	NOUN
ftr-341	56	21	because	because	SCONJ
ftr-341	56	22	they	they	PRON
ftr-341	56	23	lead	lead	VERB
ftr-341	56	24	to	to	ADP
ftr-341	56	25	the	the	DET
ftr-341	56	26	largest	large	ADJ
ftr-341	56	27	effective	effective	ADJ
ftr-341	56	28	grant	grant	NOUN
ftr-341	56	29	.	.	PUNCT
ftr-341	57	1	i	i	PRON
ftr-341	57	2	would	would	AUX
ftr-341	57	3	therefore	therefore	ADV
ftr-341	57	4	advocate	advocate	VERB
ftr-341	57	5	for	for	ADP
ftr-341	57	6	an	an	DET
ftr-341	57	7	increased	increase	VERB
ftr-341	57	8	amount	amount	NOUN
ftr-341	57	9	of	of	ADP
ftr-341	57	10	federal	federal	ADJ
ftr-341	57	11	funding	funding	NOUN
ftr-341	57	12	to	to	PART
ftr-341	57	13	be	be	AUX
ftr-341	57	14	directed	direct	VERB
ftr-341	57	15	at	at	ADP
ftr-341	57	16	these	these	DET
ftr-341	57	17	plans	plan	NOUN
ftr-341	57	18	,	,	PUNCT
ftr-341	57	19	either	either	CCONJ
ftr-341	57	20	as	as	SCONJ
ftr-341	57	21	increased	increase	VERB
ftr-341	57	22	spending	spending	NOUN
ftr-341	57	23	on	on	ADP
ftr-341	57	24	educational	educational	ADJ
ftr-341	57	25	incentives	incentive	NOUN
ftr-341	57	26	or	or	CCONJ
ftr-341	57	27	redirected	redirect	VERB
ftr-341	57	28	from	from	ADP
ftr-341	57	29	other	other	ADJ
ftr-341	57	30	programs	program	NOUN
ftr-341	57	31	.	.	PUNCT
ftr-341	58	1	however	however	ADV
ftr-341	58	2	,	,	PUNCT
ftr-341	58	3	it	it	PRON
ftr-341	58	4	is	be	AUX
ftr-341	58	5	beyond	beyond	ADP
ftr-341	58	6	the	the	DET
ftr-341	58	7	scope	scope	NOUN
ftr-341	58	8	of	of	ADP
ftr-341	58	9	this	this	DET
ftr-341	58	10	paper	paper	NOUN
ftr-341	58	11	to	to	PART
ftr-341	58	12	analyze	analyze	VERB
ftr-341	58	13	all	all	PRON
ftr-341	58	14	of	of	ADP
ftr-341	58	15	the	the	DET
ftr-341	58	16	financial	financial	ADJ
ftr-341	58	17	aid	aid	NOUN
ftr-341	58	18	programs	program	NOUN
ftr-341	58	19	and	and	CCONJ
ftr-341	58	20	whether	whether	SCONJ
ftr-341	58	21	or	or	CCONJ
ftr-341	58	22	how	how	SCONJ
ftr-341	58	23	much	much	ADJ
ftr-341	58	24	of	of	ADP
ftr-341	58	25	that	that	DET
ftr-341	58	26	funding	funding	NOUN
ftr-341	58	27	would	would	AUX
ftr-341	58	28	be	be	AUX
ftr-341	58	29	better	well	ADV
ftr-341	58	30	allocated	allocate	VERB
ftr-341	58	31	to	to	ADP
ftr-341	58	32	529	529	NUM
ftr-341	58	33	plans.12	plans.12	NOUN
ftr-341	58	34	president	president	PROPN
ftr-341	58	35	obama	obama	PROPN
ftr-341	58	36	has	have	AUX
ftr-341	58	37	proposed	propose	VERB
ftr-341	58	38	making	make	VERB
ftr-341	58	39	this	this	DET
ftr-341	58	40	tax	tax	NOUN
ftr-341	58	41	credit	credit	NOUN
ftr-341	58	42	permanent	permanent	ADJ
ftr-341	58	43	but	but	CCONJ
ftr-341	58	44	as	as	ADP
ftr-341	58	45	of	of	ADP
ftr-341	58	46	this	this	DET
ftr-341	58	47	writing	writing	NOUN
ftr-341	58	48	it	it	PRON
ftr-341	58	49	applies	apply	VERB
ftr-341	58	50	only	only	ADV
ftr-341	58	51	for	for	ADP
ftr-341	58	52	these	these	DET
ftr-341	58	53	two	two	NUM
ftr-341	58	54	years	year	NOUN
ftr-341	58	55	.	.	PUNCT
ftr-341	59	1	11	11	NUM
ftr-341	59	2	.	.	X
ftr-341	59	3	baum	baum	PROPN
ftr-341	59	4	&	&	CCONJ
ftr-341	59	5	ma	ma	PROPN
ftr-341	59	6	,	,	PUNCT
ftr-341	59	7	supra	supra	PROPN
ftr-341	59	8	note	note	PROPN
ftr-341	59	9	1	1	NUM
ftr-341	59	10	,	,	PUNCT
ftr-341	59	11	at	at	ADP
ftr-341	59	12	1	1	NUM
ftr-341	59	13	-	-	SYM
ftr-341	59	14	2	2	NUM
ftr-341	59	15	.	.	NOUN
ftr-341	59	16	12	12	NUM
ftr-341	59	17	.	.	PUNCT
ftr-341	60	1	it	it	PRON
ftr-341	60	2	would	would	AUX
ftr-341	60	3	be	be	AUX
ftr-341	60	4	too	too	ADV
ftr-341	60	5	simplistic	simplistic	ADJ
ftr-341	60	6	to	to	PART
ftr-341	60	7	say	say	VERB
ftr-341	60	8	that	that	SCONJ
ftr-341	60	9	all	all	DET
ftr-341	60	10	federal	federal	ADJ
ftr-341	60	11	funding	funding	NOUN
ftr-341	60	12	for	for	ADP
ftr-341	60	13	education	education	NOUN
ftr-341	60	14	could	could	AUX
ftr-341	60	15	or	or	CCONJ
ftr-341	60	16	should	should	AUX
ftr-341	60	17	be	be	AUX
ftr-341	60	18	distributed	distribute	VERB
ftr-341	60	19	through	through	ADP
ftr-341	60	20	these	these	DET
ftr-341	60	21	529	529	NUM
ftr-341	60	22	plans	plan	NOUN
ftr-341	60	23	.	.	PUNCT
ftr-341	61	1	it	it	PRON
ftr-341	61	2	may	may	AUX
ftr-341	61	3	be	be	AUX
ftr-341	61	4	that	that	SCONJ
ftr-341	61	5	no	no	DET
ftr-341	61	6	amount	amount	NOUN
ftr-341	61	7	of	of	ADP
ftr-341	61	8	incentive	incentive	NOUN
ftr-341	61	9	can	can	AUX
ftr-341	61	10	entice	entice	VERB
ftr-341	61	11	those	those	PRON
ftr-341	61	12	of	of	ADP
ftr-341	61	13	very	very	ADV
ftr-341	61	14	low	low	ADJ
ftr-341	61	15	-	-	PUNCT
ftr-341	61	16	income	income	NOUN
ftr-341	61	17	to	to	PART
ftr-341	61	18	save	save	VERB
ftr-341	61	19	for	for	ADP
ftr-341	61	20	education	education	NOUN
ftr-341	61	21	or	or	CCONJ
ftr-341	61	22	otherwise	otherwise	ADV
ftr-341	61	23	.	.	PUNCT
ftr-341	62	1	after	after	ADV
ftr-341	62	2	all	all	ADV
ftr-341	62	3	,	,	PUNCT
ftr-341	62	4	it	it	PRON
ftr-341	62	5	is	be	AUX
ftr-341	62	6	impossible	impossible	ADJ
ftr-341	62	7	to	to	PART
ftr-341	62	8	save	save	VERB
ftr-341	62	9	money	money	NOUN
ftr-341	62	10	that	that	PRON
ftr-341	62	11	you	you	PRON
ftr-341	62	12	do	do	AUX
ftr-341	62	13	not	not	PART
ftr-341	62	14	have	have	VERB
ftr-341	62	15	.	.	PUNCT
ftr-341	63	1	the	the	DET
ftr-341	63	2	best	good	ADJ
ftr-341	63	3	incentive	incentive	NOUN
ftr-341	63	4	to	to	PART
ftr-341	63	5	enroll	enroll	VERB
ftr-341	63	6	in	in	ADP
ftr-341	63	7	education	education	NOUN
ftr-341	63	8	for	for	ADP
ftr-341	63	9	these	these	DET
ftr-341	63	10	households	household	NOUN
ftr-341	63	11	would	would	AUX
ftr-341	63	12	therefore	therefore	ADV
ftr-341	63	13	be	be	AUX
ftr-341	63	14	an	an	DET
ftr-341	63	15	upfront	upfront	ADJ
ftr-341	63	16	grant	grant	NOUN
ftr-341	63	17	at	at	ADP
ftr-341	63	18	the	the	DET
ftr-341	63	19	time	time	NOUN
ftr-341	63	20	of	of	ADP
ftr-341	63	21	enrollment	enrollment	NOUN
ftr-341	63	22	,	,	PUNCT
ftr-341	63	23	like	like	ADP
ftr-341	63	24	the	the	DET
ftr-341	63	25	pell	pell	NOUN
ftr-341	63	26	grant	grant	NOUN
ftr-341	63	27	.	.	PUNCT
ftr-341	64	1	it	it	PRON
ftr-341	64	2	would	would	AUX
ftr-341	64	3	therefore	therefore	ADV
ftr-341	64	4	not	not	PART
ftr-341	64	5	be	be	AUX
ftr-341	64	6	wise	wise	ADJ
ftr-341	64	7	to	to	PART
ftr-341	64	8	redirect	redirect	VERB
ftr-341	64	9	all	all	DET
ftr-341	64	10	2011	2011	NUM
ftr-341	64	11	]	]	PUNCT
ftr-341	64	12	in	in	ADP
ftr-341	64	13	defense	defense	NOUN
ftr-341	64	14	of	of	ADP
ftr-341	64	15	college	college	NOUN
ftr-341	64	16	savings	saving	NOUN
ftr-341	64	17	plans	plan	VERB
ftr-341	64	18	101	101	NUM
ftr-341	64	19	part	part	NOUN
ftr-341	64	20	i	i	PRON
ftr-341	64	21	will	will	AUX
ftr-341	64	22	offer	offer	VERB
ftr-341	64	23	a	a	DET
ftr-341	64	24	brief	brief	ADJ
ftr-341	64	25	description	description	NOUN
ftr-341	64	26	of	of	ADP
ftr-341	64	27	the	the	DET
ftr-341	64	28	federal	federal	ADJ
ftr-341	64	29	financial	financial	ADJ
ftr-341	64	30	aid	aid	NOUN
ftr-341	64	31	scheme	scheme	NOUN
ftr-341	64	32	as	as	SCONJ
ftr-341	64	33	it	it	PRON
ftr-341	64	34	exists	exist	VERB
ftr-341	64	35	today	today	NOUN
ftr-341	64	36	,	,	PUNCT
ftr-341	64	37	including	include	VERB
ftr-341	64	38	an	an	DET
ftr-341	64	39	overview	overview	NOUN
ftr-341	64	40	of	of	ADP
ftr-341	64	41	529	529	NUM
ftr-341	64	42	plans	plan	NOUN
ftr-341	64	43	as	as	ADP
ftr-341	64	44	currently	currently	ADV
ftr-341	64	45	structured	structure	VERB
ftr-341	64	46	.	.	PUNCT
ftr-341	65	1	part	part	PROPN
ftr-341	65	2	ii	ii	PROPN
ftr-341	65	3	explains	explain	VERB
ftr-341	65	4	why	why	SCONJ
ftr-341	65	5	grants	grant	NOUN
ftr-341	65	6	are	be	AUX
ftr-341	65	7	the	the	DET
ftr-341	65	8	most	most	ADV
ftr-341	65	9	effective	effective	ADJ
ftr-341	65	10	form	form	NOUN
ftr-341	65	11	of	of	ADP
ftr-341	65	12	financial	financial	ADJ
ftr-341	65	13	aid	aid	NOUN
ftr-341	65	14	for	for	ADP
ftr-341	65	15	increasing	increase	VERB
ftr-341	65	16	enrollment	enrollment	NOUN
ftr-341	65	17	in	in	ADP
ftr-341	65	18	higher	high	ADJ
ftr-341	65	19	education	education	NOUN
ftr-341	65	20	,	,	PUNCT
ftr-341	65	21	and	and	CCONJ
ftr-341	65	22	how	how	SCONJ
ftr-341	65	23	529	529	NUM
ftr-341	65	24	plans	plan	NOUN
ftr-341	65	25	operate	operate	VERB
ftr-341	65	26	in	in	ADP
ftr-341	65	27	largely	largely	ADV
ftr-341	65	28	the	the	DET
ftr-341	65	29	same	same	ADJ
ftr-341	65	30	manner	manner	NOUN
ftr-341	65	31	.	.	PUNCT
ftr-341	66	1	part	part	NOUN
ftr-341	66	2	iii	iii	NOUN
ftr-341	66	3	offers	offer	VERB
ftr-341	66	4	a	a	DET
ftr-341	66	5	number	number	NOUN
ftr-341	66	6	of	of	ADP
ftr-341	66	7	proposals	proposal	NOUN
ftr-341	66	8	for	for	ADP
ftr-341	66	9	maximizing	maximize	VERB
ftr-341	66	10	the	the	DET
ftr-341	66	11	impact	impact	NOUN
ftr-341	66	12	that	that	SCONJ
ftr-341	66	13	529	529	NUM
ftr-341	66	14	plans	plan	NOUN
ftr-341	66	15	can	can	AUX
ftr-341	66	16	have	have	VERB
ftr-341	66	17	on	on	ADP
ftr-341	66	18	higher	high	ADJ
ftr-341	66	19	education	education	NOUN
ftr-341	66	20	attainment	attainment	NOUN
ftr-341	66	21	.	.	PUNCT
ftr-341	67	1	part	part	NOUN
ftr-341	67	2	iv	iv	PRON
ftr-341	67	3	provides	provide	VERB
ftr-341	67	4	an	an	DET
ftr-341	67	5	illustration	illustration	NOUN
ftr-341	67	6	of	of	ADP
ftr-341	67	7	how	how	SCONJ
ftr-341	67	8	a	a	DET
ftr-341	67	9	529	529	NUM
ftr-341	67	10	plan	plan	NOUN
ftr-341	67	11	might	might	AUX
ftr-341	67	12	be	be	AUX
ftr-341	67	13	structured	structure	VERB
ftr-341	67	14	around	around	ADP
ftr-341	67	15	these	these	DET
ftr-341	67	16	proposals	proposal	NOUN
ftr-341	67	17	and	and	CCONJ
ftr-341	67	18	demonstrates	demonstrate	VERB
ftr-341	67	19	the	the	DET
ftr-341	67	20	impact	impact	NOUN
ftr-341	67	21	that	that	PRON
ftr-341	67	22	such	such	DET
ftr-341	67	23	a	a	DET
ftr-341	67	24	remodeled	remodeled	ADJ
ftr-341	67	25	529	529	NUM
ftr-341	67	26	plan	plan	NOUN
ftr-341	67	27	could	could	AUX
ftr-341	67	28	have	have	VERB
ftr-341	67	29	on	on	ADP
ftr-341	67	30	enrollment	enrollment	NOUN
ftr-341	67	31	rates	rate	NOUN
ftr-341	67	32	.	.	PUNCT
ftr-341	68	1	i.	i.	PROPN
ftr-341	68	2	federal	federal	PROPN
ftr-341	68	3	financial	financial	ADJ
ftr-341	68	4	aid	aid	NOUN
ftr-341	68	5	scheme	scheme	NOUN
ftr-341	68	6	a.	a.	NOUN
ftr-341	68	7	background	background	NOUN
ftr-341	68	8	the	the	DET
ftr-341	68	9	federal	federal	ADJ
ftr-341	68	10	financial	financial	ADJ
ftr-341	68	11	aid	aid	NOUN
ftr-341	68	12	scheme	scheme	NOUN
ftr-341	68	13	was	be	AUX
ftr-341	68	14	adopted	adopt	VERB
ftr-341	68	15	in	in	ADP
ftr-341	68	16	response	response	NOUN
ftr-341	68	17	to	to	ADP
ftr-341	68	18	the	the	DET
ftr-341	68	19	widely	widely	ADV
ftr-341	68	20	held	hold	VERB
ftr-341	68	21	beliefs	belief	NOUN
ftr-341	68	22	that	that	SCONJ
ftr-341	68	23	(	(	PUNCT
ftr-341	68	24	1	1	X
ftr-341	68	25	)	)	PUNCT
ftr-341	68	26	the	the	DET
ftr-341	68	27	high	high	ADJ
ftr-341	68	28	cost	cost	NOUN
ftr-341	68	29	of	of	ADP
ftr-341	68	30	higher	high	ADJ
ftr-341	68	31	education	education	NOUN
ftr-341	68	32	was	be	AUX
ftr-341	68	33	acting	act	VERB
ftr-341	68	34	as	as	ADP
ftr-341	68	35	a	a	DET
ftr-341	68	36	barrier	barrier	NOUN
ftr-341	68	37	to	to	ADP
ftr-341	68	38	entry	entry	NOUN
ftr-341	68	39	,	,	PUNCT
ftr-341	68	40	(	(	PUNCT
ftr-341	68	41	2	2	X
ftr-341	68	42	)	)	PUNCT
ftr-341	68	43	higher	high	ADJ
ftr-341	68	44	education	education	NOUN
ftr-341	68	45	produces	produce	VERB
ftr-341	68	46	a	a	DET
ftr-341	68	47	number	number	NOUN
ftr-341	68	48	of	of	ADP
ftr-341	68	49	positive	positive	ADJ
ftr-341	68	50	externalities	externality	NOUN
ftr-341	68	51	,	,	PUNCT
ftr-341	68	52	and	and	CCONJ
ftr-341	68	53	(	(	PUNCT
ftr-341	68	54	3	3	X
ftr-341	68	55	)	)	PUNCT
ftr-341	68	56	a	a	DET
ftr-341	68	57	failure	failure	NOUN
ftr-341	68	58	to	to	PART
ftr-341	68	59	equalize	equalize	VERB
ftr-341	68	60	opportunity	opportunity	NOUN
ftr-341	68	61	perpetuates	perpetuate	NOUN
ftr-341	68	62	income	income	VERB
ftr-341	68	63	inequality	inequality	NOUN
ftr-341	68	64	because	because	SCONJ
ftr-341	68	65	of	of	ADP
ftr-341	68	66	the	the	DET
ftr-341	68	67	associated	associated	ADJ
ftr-341	68	68	market	market	NOUN
ftr-341	68	69	rewards.13	rewards.13	ADV
ftr-341	68	70	all	all	DET
ftr-341	68	71	three	three	NUM
ftr-341	68	72	of	of	ADP
ftr-341	68	73	these	these	DET
ftr-341	68	74	beliefs	belief	NOUN
ftr-341	68	75	led	lead	VERB
ftr-341	68	76	to	to	ADP
ftr-341	68	77	the	the	DET
ftr-341	68	78	aim	aim	NOUN
ftr-341	68	79	of	of	ADP
ftr-341	68	80	decreasing	decrease	VERB
ftr-341	68	81	the	the	DET
ftr-341	68	82	cost	cost	NOUN
ftr-341	68	83	in	in	ADP
ftr-341	68	84	order	order	NOUN
ftr-341	68	85	to	to	PART
ftr-341	68	86	increase	increase	VERB
ftr-341	68	87	enrollment	enrollment	NOUN
ftr-341	68	88	.	.	PUNCT
ftr-341	69	1	the	the	DET
ftr-341	69	2	initial	initial	ADJ
ftr-341	69	3	push	push	NOUN
ftr-341	69	4	of	of	ADP
ftr-341	69	5	federal	federal	ADJ
ftr-341	69	6	financial	financial	ADJ
ftr-341	69	7	aid	aid	NOUN
ftr-341	69	8	focused	focus	VERB
ftr-341	69	9	on	on	ADP
ftr-341	69	10	direct	direct	ADJ
ftr-341	69	11	aid	aid	NOUN
ftr-341	69	12	targeted	target	VERB
ftr-341	69	13	at	at	ADP
ftr-341	69	14	lower	low	ADJ
ftr-341	69	15	-	-	PUNCT
ftr-341	69	16	income	income	NOUN
ftr-341	69	17	students	student	NOUN
ftr-341	69	18	under	under	ADP
ftr-341	69	19	the	the	DET
ftr-341	69	20	rationale	rationale	NOUN
ftr-341	69	21	that	that	SCONJ
ftr-341	69	22	moderateand	moderateand	ADJ
ftr-341	69	23	high	high	ADJ
ftr-341	69	24	-	-	PUNCT
ftr-341	69	25	income	income	NOUN
ftr-341	69	26	students	student	NOUN
ftr-341	69	27	could	could	AUX
ftr-341	69	28	afford	afford	VERB
ftr-341	69	29	to	to	PART
ftr-341	69	30	attend	attend	VERB
ftr-341	69	31	college	college	NOUN
ftr-341	69	32	without	without	ADP
ftr-341	69	33	help	help	NOUN
ftr-341	69	34	from	from	ADP
ftr-341	69	35	the	the	DET
ftr-341	69	36	federal	federal	ADJ
ftr-341	69	37	government	government	NOUN
ftr-341	69	38	.	.	PUNCT
ftr-341	70	1	this	this	PRON
ftr-341	70	2	remained	remain	VERB
ftr-341	70	3	true	true	ADJ
ftr-341	70	4	for	for	ADP
ftr-341	70	5	roughly	roughly	ADV
ftr-341	70	6	twenty	twenty	NUM
ftr-341	70	7	years	year	NOUN
ftr-341	70	8	through	through	ADP
ftr-341	70	9	the	the	DET
ftr-341	70	10	pell	pell	PROPN
ftr-341	70	11	grant	grant	PROPN
ftr-341	70	12	and	and	CCONJ
ftr-341	70	13	stafford	stafford	PROPN
ftr-341	70	14	loans	loan	NOUN
ftr-341	70	15	systems	system	NOUN
ftr-341	70	16	,	,	PUNCT
ftr-341	70	17	both	both	PRON
ftr-341	70	18	of	of	ADP
ftr-341	70	19	which	which	PRON
ftr-341	70	20	are	be	AUX
ftr-341	70	21	need	need	NOUN
ftr-341	70	22	-	-	PUNCT
ftr-341	70	23	based	base	VERB
ftr-341	70	24	and	and	CCONJ
ftr-341	70	25	primarily	primarily	ADV
ftr-341	70	26	awarded	award	VERB
ftr-341	70	27	to	to	ADP
ftr-341	70	28	students	student	NOUN
ftr-341	70	29	from	from	ADP
ftr-341	70	30	families	family	NOUN
ftr-341	70	31	with	with	ADP
ftr-341	70	32	income	income	NOUN
ftr-341	70	33	below	below	ADP
ftr-341	70	34	$	$	SYM
ftr-341	70	35	40,000.14	40,000.14	NUM
ftr-341	70	36	the	the	DET
ftr-341	70	37	formula	formula	NOUN
ftr-341	70	38	for	for	ADP
ftr-341	70	39	determining	determine	VERB
ftr-341	70	40	eligibility	eligibility	NOUN
ftr-341	70	41	for	for	ADP
ftr-341	70	42	these	these	DET
ftr-341	70	43	types	type	NOUN
ftr-341	70	44	of	of	ADP
ftr-341	70	45	aid	aid	NOUN
ftr-341	70	46	is	be	AUX
ftr-341	70	47	highly	highly	ADV
ftr-341	70	48	progressive.15	progressive.15	NOUN
ftr-341	70	49	of	of	ADP
ftr-341	70	50	that	that	DET
ftr-341	70	51	type	type	NOUN
ftr-341	70	52	of	of	ADP
ftr-341	70	53	funding	funding	NOUN
ftr-341	70	54	into	into	ADP
ftr-341	70	55	a	a	DET
ftr-341	70	56	529	529	NUM
ftr-341	70	57	matching	matching	NOUN
ftr-341	70	58	program	program	NOUN
ftr-341	70	59	.	.	PUNCT
ftr-341	71	1	a	a	DET
ftr-341	71	2	similar	similar	ADJ
ftr-341	71	3	argument	argument	NOUN
ftr-341	71	4	could	could	AUX
ftr-341	71	5	be	be	AUX
ftr-341	71	6	made	make	VERB
ftr-341	71	7	for	for	ADP
ftr-341	71	8	student	student	NOUN
ftr-341	71	9	loans	loan	NOUN
ftr-341	71	10	;	;	PUNCT
ftr-341	71	11	one	one	NUM
ftr-341	71	12	aspect	aspect	NOUN
ftr-341	71	13	of	of	ADP
ftr-341	71	14	human	human	ADJ
ftr-341	71	15	capital	capital	NOUN
ftr-341	71	16	theory	theory	NOUN
ftr-341	71	17	,	,	PUNCT
ftr-341	71	18	discussed	discuss	VERB
ftr-341	71	19	infra	infra	NOUN
ftr-341	71	20	,	,	PUNCT
ftr-341	71	21	is	be	AUX
ftr-341	71	22	that	that	SCONJ
ftr-341	71	23	there	there	PRON
ftr-341	71	24	is	be	VERB
ftr-341	71	25	no	no	DET
ftr-341	71	26	liquidity	liquidity	NOUN
ftr-341	71	27	problem	problem	NOUN
ftr-341	71	28	for	for	ADP
ftr-341	71	29	obtaining	obtain	VERB
ftr-341	71	30	college	college	NOUN
ftr-341	71	31	education	education	NOUN
ftr-341	71	32	.	.	PUNCT
ftr-341	72	1	this	this	PRON
ftr-341	72	2	is	be	AUX
ftr-341	72	3	largely	largely	ADV
ftr-341	72	4	true	true	ADJ
ftr-341	72	5	because	because	SCONJ
ftr-341	72	6	of	of	ADP
ftr-341	72	7	the	the	DET
ftr-341	72	8	availability	availability	NOUN
ftr-341	72	9	of	of	ADP
ftr-341	72	10	student	student	NOUN
ftr-341	72	11	loans	loan	NOUN
ftr-341	72	12	.	.	PUNCT
ftr-341	73	1	eliminating	eliminate	VERB
ftr-341	73	2	government	government	NOUN
ftr-341	73	3	support	support	NOUN
ftr-341	73	4	of	of	ADP
ftr-341	73	5	student	student	NOUN
ftr-341	73	6	loans	loan	NOUN
ftr-341	73	7	could	could	AUX
ftr-341	73	8	therefore	therefore	ADV
ftr-341	73	9	change	change	VERB
ftr-341	73	10	that	that	DET
ftr-341	73	11	entire	entire	ADJ
ftr-341	73	12	calculus	calculus	NOUN
ftr-341	73	13	.	.	PUNCT
ftr-341	74	1	again	again	ADV
ftr-341	74	2	,	,	PUNCT
ftr-341	74	3	in	in	ADP
ftr-341	74	4	-	-	PUNCT
ftr-341	74	5	depth	depth	NOUN
ftr-341	74	6	analysis	analysis	NOUN
ftr-341	74	7	into	into	ADP
ftr-341	74	8	such	such	ADJ
ftr-341	74	9	issues	issue	NOUN
ftr-341	74	10	is	be	AUX
ftr-341	74	11	beyond	beyond	ADP
ftr-341	74	12	the	the	DET
ftr-341	74	13	scope	scope	NOUN
ftr-341	74	14	of	of	ADP
ftr-341	74	15	this	this	DET
ftr-341	74	16	paper	paper	NOUN
ftr-341	74	17	.	.	PUNCT
ftr-341	75	1	suffice	suffice	VERB
ftr-341	75	2	it	it	PRON
ftr-341	75	3	to	to	PART
ftr-341	75	4	say	say	VERB
ftr-341	75	5	that	that	SCONJ
ftr-341	75	6	there	there	PRON
ftr-341	75	7	are	be	VERB
ftr-341	75	8	certainly	certainly	ADV
ftr-341	75	9	existing	exist	VERB
ftr-341	75	10	government	government	NOUN
ftr-341	75	11	expenditures	expenditure	NOUN
ftr-341	75	12	that	that	PRON
ftr-341	75	13	would	would	AUX
ftr-341	75	14	be	be	AUX
ftr-341	75	15	more	more	ADV
ftr-341	75	16	effective	effective	ADJ
ftr-341	75	17	if	if	SCONJ
ftr-341	75	18	spent	spend	VERB
ftr-341	75	19	on	on	ADP
ftr-341	75	20	matching	match	VERB
ftr-341	75	21	grant	grant	NOUN
ftr-341	75	22	529	529	NUM
ftr-341	75	23	plans	plan	NOUN
ftr-341	75	24	.	.	PUNCT
ftr-341	76	1	13	13	NUM
ftr-341	76	2	.	.	PUNCT
ftr-341	76	3	see	see	VERB
ftr-341	76	4	deborah	deborah	PROPN
ftr-341	76	5	h.	h.	PROPN
ftr-341	76	6	schenk	schenk	PROPN
ftr-341	76	7	&	&	CCONJ
ftr-341	76	8	andrew	andrew	PROPN
ftr-341	76	9	l.	l.	PROPN
ftr-341	76	10	grossman	grossman	PROPN
ftr-341	76	11	,	,	PUNCT
ftr-341	76	12	failure	failure	NOUN
ftr-341	76	13	of	of	ADP
ftr-341	76	14	tax	tax	NOUN
ftr-341	76	15	incentives	incentive	NOUN
ftr-341	76	16	for	for	ADP
ftr-341	76	17	education	education	NOUN
ftr-341	76	18	,	,	PUNCT
ftr-341	76	19	61	61	NUM
ftr-341	76	20	tax	tax	NOUN
ftr-341	76	21	l.	l.	PROPN
ftr-341	76	22	rev	rev	PROPN
ftr-341	76	23	.	.	PROPN
ftr-341	76	24	295	295	NUM
ftr-341	76	25	,	,	PUNCT
ftr-341	76	26	296	296	NUM
ftr-341	76	27	-	-	SYM
ftr-341	76	28	97	97	NUM
ftr-341	76	29	(	(	PUNCT
ftr-341	76	30	2008	2008	NUM
ftr-341	76	31	)	)	PUNCT
ftr-341	76	32	.	.	PUNCT
ftr-341	77	1	14	14	NUM
ftr-341	77	2	.	.	X
ftr-341	77	3	susan	susan	PROPN
ftr-341	77	4	dynarski	dynarski	PROPN
ftr-341	77	5	,	,	PUNCT
ftr-341	77	6	hope	hope	VERB
ftr-341	77	7	for	for	ADP
ftr-341	77	8	whom	whom	PRON
ftr-341	77	9	?	?	PUNCT
ftr-341	78	1	financial	financial	ADJ
ftr-341	78	2	aid	aid	NOUN
ftr-341	78	3	for	for	ADP
ftr-341	78	4	the	the	DET
ftr-341	78	5	middle	middle	ADJ
ftr-341	78	6	class	class	NOUN
ftr-341	78	7	and	and	CCONJ
ftr-341	78	8	its	its	PRON
ftr-341	78	9	impact	impact	NOUN
ftr-341	78	10	on	on	ADP
ftr-341	78	11	college	college	NOUN
ftr-341	78	12	attendance	attendance	NOUN
ftr-341	78	13	1	1	NUM
ftr-341	78	14	(	(	PUNCT
ftr-341	78	15	nat’l	nat’l	NUM
ftr-341	78	16	bureau	bureau	PROPN
ftr-341	78	17	of	of	ADP
ftr-341	78	18	econ	econ	PROPN
ftr-341	78	19	.	.	PUNCT
ftr-341	79	1	research	research	PROPN
ftr-341	79	2	,	,	PUNCT
ftr-341	79	3	working	work	VERB
ftr-341	79	4	paper	paper	NOUN
ftr-341	79	5	no	no	INTJ
ftr-341	79	6	.	.	PROPN
ftr-341	79	7	7756	7756	NUM
ftr-341	79	8	)	)	PUNCT
ftr-341	79	9	,	,	PUNCT
ftr-341	79	10	available	available	ADJ
ftr-341	79	11	at	at	ADP
ftr-341	79	12	http://www.nber.org/papers/w7756.pdf	http://www.nber.org/papers/w7756.pdf	NOUN
ftr-341	79	13	.	.	PUNCT
ftr-341	80	1	15	15	X
ftr-341	80	2	.	.	X
ftr-341	81	1	see	see	VERB
ftr-341	81	2	i	i	PRON
ftr-341	81	3	d.	d.	PROPN
ftr-341	81	4	progressive	progressive	ADJ
ftr-341	81	5	as	as	SCONJ
ftr-341	81	6	used	use	VERB
ftr-341	81	7	here	here	ADV
ftr-341	81	8	indicates	indicate	VERB
ftr-341	81	9	that	that	SCONJ
ftr-341	81	10	these	these	DET
ftr-341	81	11	types	type	NOUN
ftr-341	81	12	of	of	ADP
ftr-341	81	13	aid	aid	NOUN
ftr-341	81	14	are	be	AUX
ftr-341	81	15	given	give	VERB
ftr-341	81	16	more	more	ADV
ftr-341	81	17	heavily	heavily	ADV
ftr-341	81	18	to	to	ADP
ftr-341	81	19	students	student	NOUN
ftr-341	81	20	of	of	ADP
ftr-341	81	21	lower	low	ADJ
ftr-341	81	22	income	income	NOUN
ftr-341	81	23	and	and	CCONJ
ftr-341	81	24	less	less	ADJ
ftr-341	81	25	to	to	ADP
ftr-341	81	26	students	student	NOUN
ftr-341	81	27	of	of	ADP
ftr-341	81	28	relatively	relatively	ADV
ftr-341	81	29	moderate	moderate	ADJ
ftr-341	81	30	income	income	NOUN
ftr-341	81	31	,	,	PUNCT
ftr-341	81	32	and	and	CCONJ
ftr-341	81	33	generally	generally	ADV
ftr-341	81	34	not	not	PART
ftr-341	81	35	at	at	ADV
ftr-341	81	36	all	all	ADV
ftr-341	81	37	to	to	ADP
ftr-341	81	38	students	student	NOUN
ftr-341	81	39	of	of	ADP
ftr-341	81	40	high	high	ADJ
ftr-341	81	41	-	-	PUNCT
ftr-341	81	42	income	income	NOUN
ftr-341	81	43	households	household	NOUN
ftr-341	81	44	.	.	PUNCT
ftr-341	82	1	102	102	NUM
ftr-341	82	2	florida	florida	PROPN
ftr-341	82	3	tax	tax	NOUN
ftr-341	82	4	review	review	NOUN
ftr-341	82	5	[	[	X
ftr-341	82	6	vol	vol	NOUN
ftr-341	82	7	.	.	NOUN
ftr-341	82	8	11:2	11:2	NUM
ftr-341	82	9	over	over	ADP
ftr-341	82	10	the	the	DET
ftr-341	82	11	past	past	ADJ
ftr-341	82	12	twenty	twenty	NUM
ftr-341	82	13	years	year	NOUN
ftr-341	82	14	,	,	PUNCT
ftr-341	82	15	however	however	ADV
ftr-341	82	16	,	,	PUNCT
ftr-341	82	17	there	there	PRON
ftr-341	82	18	has	have	AUX
ftr-341	82	19	been	be	AUX
ftr-341	82	20	a	a	DET
ftr-341	82	21	substantial	substantial	ADJ
ftr-341	82	22	increase	increase	NOUN
ftr-341	82	23	in	in	ADP
ftr-341	82	24	the	the	DET
ftr-341	82	25	cost	cost	NOUN
ftr-341	82	26	of	of	ADP
ftr-341	82	27	both	both	CCONJ
ftr-341	82	28	public	public	ADJ
ftr-341	82	29	and	and	CCONJ
ftr-341	82	30	private	private	ADJ
ftr-341	82	31	higher	high	ADJ
ftr-341	82	32	education	education	NOUN
ftr-341	82	33	.	.	PUNCT
ftr-341	83	1	this	this	DET
ftr-341	83	2	rise	rise	NOUN
ftr-341	83	3	in	in	ADP
ftr-341	83	4	price	price	NOUN
ftr-341	83	5	has	have	AUX
ftr-341	83	6	outpaced	outpace	VERB
ftr-341	83	7	increases	increase	NOUN
ftr-341	83	8	in	in	ADP
ftr-341	83	9	both	both	PRON
ftr-341	83	10	inflation	inflation	NOUN
ftr-341	83	11	and	and	CCONJ
ftr-341	83	12	family	family	NOUN
ftr-341	83	13	income	income	NOUN
ftr-341	83	14	and	and	CCONJ
ftr-341	83	15	has	have	AUX
ftr-341	83	16	priced	price	VERB
ftr-341	83	17	many	many	ADJ
ftr-341	83	18	more	more	ADJ
ftr-341	83	19	families	family	NOUN
ftr-341	83	20	out	out	ADP
ftr-341	83	21	of	of	ADP
ftr-341	83	22	higher	high	ADJ
ftr-341	83	23	education	education	NOUN
ftr-341	83	24	obtainment.16	obtainment.16	NOUN
ftr-341	83	25	in	in	ADP
ftr-341	83	26	inflation	inflation	NOUN
ftr-341	83	27	-	-	PUNCT
ftr-341	83	28	adjusted	adjust	VERB
ftr-341	83	29	dollars	dollar	NOUN
ftr-341	83	30	,	,	PUNCT
ftr-341	83	31	the	the	DET
ftr-341	83	32	price	price	NOUN
ftr-341	83	33	of	of	ADP
ftr-341	83	34	a	a	DET
ftr-341	83	35	four	four	NUM
ftr-341	83	36	-	-	PUNCT
ftr-341	83	37	year	year	NOUN
ftr-341	83	38	private	private	ADJ
ftr-341	83	39	education	education	NOUN
ftr-341	83	40	rose	rise	VERB
ftr-341	83	41	by	by	ADP
ftr-341	83	42	$	$	SYM
ftr-341	83	43	5,500	5,500	NUM
ftr-341	83	44	over	over	ADP
ftr-341	83	45	the	the	DET
ftr-341	83	46	past	past	ADJ
ftr-341	83	47	decade	decade	NOUN
ftr-341	83	48	,	,	PUNCT
ftr-341	83	49	while	while	SCONJ
ftr-341	83	50	four	four	NUM
ftr-341	83	51	-	-	PUNCT
ftr-341	83	52	year	year	NOUN
ftr-341	83	53	public	public	ADJ
ftr-341	83	54	universities	university	NOUN
ftr-341	83	55	have	have	AUX
ftr-341	83	56	increased	increase	VERB
ftr-341	83	57	by	by	ADP
ftr-341	83	58	$	$	SYM
ftr-341	83	59	2,200.17	2,200.17	NUM
ftr-341	83	60	to	to	PART
ftr-341	83	61	counter	counter	VERB
ftr-341	83	62	this	this	DET
ftr-341	83	63	trend	trend	NOUN
ftr-341	83	64	,	,	PUNCT
ftr-341	83	65	many	many	ADJ
ftr-341	83	66	of	of	ADP
ftr-341	83	67	the	the	DET
ftr-341	83	68	new	new	ADJ
ftr-341	83	69	federal	federal	ADJ
ftr-341	83	70	financial	financial	ADJ
ftr-341	83	71	aid	aid	NOUN
ftr-341	83	72	programs	program	NOUN
ftr-341	83	73	have	have	AUX
ftr-341	83	74	been	be	AUX
ftr-341	83	75	targeted	target	VERB
ftr-341	83	76	less	less	ADV
ftr-341	83	77	toward	toward	ADP
ftr-341	83	78	lower	low	ADJ
ftr-341	83	79	-	-	PUNCT
ftr-341	83	80	income	income	NOUN
ftr-341	83	81	students	student	NOUN
ftr-341	83	82	and	and	CCONJ
ftr-341	83	83	instead	instead	ADV
ftr-341	83	84	more	more	ADV
ftr-341	83	85	toward	toward	ADP
ftr-341	83	86	moderate	moderate	ADJ
ftr-341	83	87	-	-	PUNCT
ftr-341	83	88	to	to	ADP
ftr-341	83	89	-	-	PUNCT
ftr-341	83	90	high	high	ADJ
ftr-341	83	91	-	-	PUNCT
ftr-341	83	92	income	income	NOUN
ftr-341	83	93	families	family	NOUN
ftr-341	83	94	.	.	PUNCT
ftr-341	84	1	many	many	ADJ
ftr-341	84	2	of	of	ADP
ftr-341	84	3	the	the	DET
ftr-341	84	4	incentives	incentive	NOUN
ftr-341	84	5	directed	direct	VERB
ftr-341	84	6	toward	toward	ADP
ftr-341	84	7	these	these	DET
ftr-341	84	8	classes	class	NOUN
ftr-341	84	9	of	of	ADP
ftr-341	84	10	students	student	NOUN
ftr-341	84	11	are	be	AUX
ftr-341	84	12	tax	tax	NOUN
ftr-341	84	13	incentives	incentive	NOUN
ftr-341	84	14	such	such	ADJ
ftr-341	84	15	as	as	ADP
ftr-341	84	16	the	the	DET
ftr-341	84	17	deduction	deduction	NOUN
ftr-341	84	18	for	for	ADP
ftr-341	84	19	interest	interest	NOUN
ftr-341	84	20	on	on	ADP
ftr-341	84	21	student	student	NOUN
ftr-341	84	22	loans	loan	NOUN
ftr-341	84	23	,	,	PUNCT
ftr-341	84	24	tax	tax	NOUN
ftr-341	84	25	preferred	preferred	ADJ
ftr-341	84	26	savings	saving	NOUN
ftr-341	84	27	vehicles	vehicle	NOUN
ftr-341	84	28	,	,	PUNCT
ftr-341	84	29	and	and	CCONJ
ftr-341	84	30	more	more	ADV
ftr-341	84	31	recently	recently	ADV
ftr-341	84	32	,	,	PUNCT
ftr-341	84	33	higher	high	ADJ
ftr-341	84	34	education	education	NOUN
ftr-341	84	35	tax	tax	NOUN
ftr-341	84	36	credits	credit	NOUN
ftr-341	84	37	.	.	PUNCT
ftr-341	85	1	at	at	ADP
ftr-341	85	2	the	the	DET
ftr-341	85	3	same	same	ADJ
ftr-341	85	4	time	time	NOUN
ftr-341	85	5	,	,	PUNCT
ftr-341	85	6	those	those	DET
ftr-341	85	7	programs	program	NOUN
ftr-341	85	8	targeted	target	VERB
ftr-341	85	9	at	at	ADP
ftr-341	85	10	lower	low	ADJ
ftr-341	85	11	-	-	PUNCT
ftr-341	85	12	income	income	NOUN
ftr-341	85	13	families	family	NOUN
ftr-341	85	14	have	have	AUX
ftr-341	85	15	lost	lose	VERB
ftr-341	85	16	much	much	ADJ
ftr-341	85	17	of	of	ADP
ftr-341	85	18	their	their	PRON
ftr-341	85	19	power	power	NOUN
ftr-341	85	20	.	.	PUNCT
ftr-341	86	1	the	the	DET
ftr-341	86	2	maximum	maximum	PROPN
ftr-341	86	3	pell	pell	PROPN
ftr-341	86	4	grant	grant	NOUN
ftr-341	86	5	,	,	PUNCT
ftr-341	86	6	when	when	SCONJ
ftr-341	86	7	established	establish	VERB
ftr-341	86	8	in	in	ADP
ftr-341	86	9	the	the	DET
ftr-341	86	10	1970s	1970	NOUN
ftr-341	86	11	,	,	PUNCT
ftr-341	86	12	covered	cover	VERB
ftr-341	86	13	approximately	approximately	ADV
ftr-341	86	14	77	77	NUM
ftr-341	86	15	percent	percent	NOUN
ftr-341	86	16	of	of	ADP
ftr-341	86	17	the	the	DET
ftr-341	86	18	cost	cost	NOUN
ftr-341	86	19	of	of	ADP
ftr-341	86	20	a	a	DET
ftr-341	86	21	four	four	NUM
ftr-341	86	22	-	-	PUNCT
ftr-341	86	23	year	year	NOUN
ftr-341	86	24	public	public	ADJ
ftr-341	86	25	education	education	NOUN
ftr-341	86	26	for	for	ADP
ftr-341	86	27	those	those	PRON
ftr-341	86	28	who	who	PRON
ftr-341	86	29	received	receive	VERB
ftr-341	86	30	it	it	PRON
ftr-341	86	31	.	.	PUNCT
ftr-341	87	1	it	it	PRON
ftr-341	87	2	now	now	ADV
ftr-341	87	3	covers	cover	VERB
ftr-341	87	4	only	only	ADV
ftr-341	87	5	30	30	NUM
ftr-341	87	6	percent	percent	NOUN
ftr-341	87	7	of	of	ADP
ftr-341	87	8	that	that	PRON
ftr-341	87	9	cost.18	cost.18	VERB
ftr-341	87	10	these	these	DET
ftr-341	87	11	changes	change	NOUN
ftr-341	87	12	,	,	PUNCT
ftr-341	87	13	combined	combine	VERB
ftr-341	87	14	with	with	ADP
ftr-341	87	15	the	the	DET
ftr-341	87	16	fact	fact	NOUN
ftr-341	87	17	that	that	SCONJ
ftr-341	87	18	low	low	ADJ
ftr-341	87	19	-	-	PUNCT
ftr-341	87	20	to	to	ADP
ftr-341	87	21	-	-	PUNCT
ftr-341	87	22	moderateincome	moderateincome	NOUN
ftr-341	87	23	students	student	NOUN
ftr-341	87	24	are	be	AUX
ftr-341	87	25	much	much	ADV
ftr-341	87	26	more	more	ADJ
ftr-341	87	27	price	price	NOUN
ftr-341	87	28	-	-	PUNCT
ftr-341	87	29	sensitive	sensitive	ADJ
ftr-341	87	30	to	to	ADP
ftr-341	87	31	college	college	NOUN
ftr-341	87	32	tuition	tuition	NOUN
ftr-341	87	33	,	,	PUNCT
ftr-341	87	34	means	mean	VERB
ftr-341	87	35	that	that	SCONJ
ftr-341	87	36	there	there	PRON
ftr-341	87	37	are	be	VERB
ftr-341	87	38	far	far	ADV
ftr-341	87	39	less	less	ADJ
ftr-341	87	40	of	of	ADP
ftr-341	87	41	these	these	DET
ftr-341	87	42	students	student	NOUN
ftr-341	87	43	obtaining	obtain	VERB
ftr-341	87	44	higher	high	ADJ
ftr-341	87	45	education	education	NOUN
ftr-341	87	46	than	than	ADP
ftr-341	87	47	high	high	ADJ
ftr-341	87	48	this	this	PRON
ftr-341	87	49	thus	thus	ADV
ftr-341	87	50	results	result	VERB
ftr-341	87	51	in	in	ADP
ftr-341	87	52	a	a	DET
ftr-341	87	53	redistribution	redistribution	NOUN
ftr-341	87	54	of	of	ADP
ftr-341	87	55	wealth	wealth	NOUN
ftr-341	87	56	from	from	ADP
ftr-341	87	57	higher	high	ADJ
ftr-341	87	58	-	-	PUNCT
ftr-341	87	59	income	income	NOUN
ftr-341	87	60	students	student	NOUN
ftr-341	87	61	and	and	CCONJ
ftr-341	87	62	households	household	NOUN
ftr-341	87	63	to	to	ADP
ftr-341	87	64	lower	low	ADJ
ftr-341	87	65	-	-	PUNCT
ftr-341	87	66	income	income	NOUN
ftr-341	87	67	students	student	NOUN
ftr-341	87	68	and	and	CCONJ
ftr-341	87	69	households	household	NOUN
ftr-341	87	70	.	.	PUNCT
ftr-341	88	1	a	a	DET
ftr-341	88	2	progressive	progressive	ADJ
ftr-341	88	3	tax	tax	NOUN
ftr-341	88	4	system	system	NOUN
ftr-341	88	5	is	be	AUX
ftr-341	88	6	one	one	NUM
ftr-341	88	7	where	where	SCONJ
ftr-341	88	8	average	average	ADJ
ftr-341	88	9	rates	rate	NOUN
ftr-341	88	10	go	go	VERB
ftr-341	88	11	up	up	ADP
ftr-341	88	12	as	as	ADP
ftr-341	88	13	income	income	NOUN
ftr-341	88	14	increases	increase	NOUN
ftr-341	88	15	,	,	PUNCT
ftr-341	88	16	so	so	SCONJ
ftr-341	88	17	that	that	SCONJ
ftr-341	88	18	those	those	PRON
ftr-341	88	19	with	with	ADP
ftr-341	88	20	a	a	DET
ftr-341	88	21	higher	high	ADJ
ftr-341	88	22	income	income	NOUN
ftr-341	88	23	are	be	AUX
ftr-341	88	24	paying	pay	VERB
ftr-341	88	25	a	a	DET
ftr-341	88	26	larger	large	ADJ
ftr-341	88	27	percentage	percentage	NOUN
ftr-341	88	28	of	of	ADP
ftr-341	88	29	that	that	DET
ftr-341	88	30	income	income	NOUN
ftr-341	88	31	towards	towards	ADP
ftr-341	88	32	taxes	taxis	NOUN
ftr-341	88	33	.	.	PUNCT
ftr-341	89	1	this	this	PRON
ftr-341	89	2	is	be	AUX
ftr-341	89	3	contrasted	contrast	VERB
ftr-341	89	4	with	with	ADP
ftr-341	89	5	a	a	DET
ftr-341	89	6	proportional	proportional	ADJ
ftr-341	89	7	system	system	NOUN
ftr-341	89	8	where	where	SCONJ
ftr-341	89	9	the	the	DET
ftr-341	89	10	tax	tax	NOUN
ftr-341	89	11	rate	rate	NOUN
ftr-341	89	12	remains	remain	VERB
ftr-341	89	13	constant	constant	ADJ
ftr-341	89	14	for	for	ADP
ftr-341	89	15	every	every	DET
ftr-341	89	16	level	level	NOUN
ftr-341	89	17	of	of	ADP
ftr-341	89	18	income	income	NOUN
ftr-341	89	19	.	.	PUNCT
ftr-341	90	1	for	for	ADP
ftr-341	90	2	example	example	NOUN
ftr-341	90	3	,	,	PUNCT
ftr-341	90	4	in	in	ADP
ftr-341	90	5	a	a	DET
ftr-341	90	6	proportional	proportional	ADJ
ftr-341	90	7	system	system	NOUN
ftr-341	90	8	a	a	DET
ftr-341	90	9	taxpayer	taxpayer	NOUN
ftr-341	90	10	with	with	ADP
ftr-341	90	11	$	$	SYM
ftr-341	90	12	50,000	50,000	NUM
ftr-341	90	13	of	of	ADP
ftr-341	90	14	income	income	NOUN
ftr-341	90	15	would	would	AUX
ftr-341	90	16	pay	pay	VERB
ftr-341	90	17	$	$	SYM
ftr-341	90	18	5,000	5,000	NUM
ftr-341	90	19	(	(	PUNCT
ftr-341	90	20	10	10	NUM
ftr-341	90	21	percent	percent	NOUN
ftr-341	90	22	)	)	PUNCT
ftr-341	90	23	of	of	ADP
ftr-341	90	24	taxes	taxis	NOUN
ftr-341	90	25	and	and	CCONJ
ftr-341	90	26	someone	someone	PRON
ftr-341	90	27	with	with	ADP
ftr-341	90	28	income	income	NOUN
ftr-341	90	29	of	of	ADP
ftr-341	90	30	$	$	SYM
ftr-341	90	31	100,000	100,000	NUM
ftr-341	90	32	would	would	AUX
ftr-341	90	33	pay	pay	VERB
ftr-341	90	34	$	$	SYM
ftr-341	90	35	10,000	10,000	NUM
ftr-341	90	36	(	(	PUNCT
ftr-341	90	37	10	10	NUM
ftr-341	90	38	percent	percent	NOUN
ftr-341	90	39	still	still	ADV
ftr-341	90	40	)	)	PUNCT
ftr-341	90	41	of	of	ADP
ftr-341	90	42	taxes	taxis	NOUN
ftr-341	90	43	.	.	PUNCT
ftr-341	91	1	in	in	ADP
ftr-341	91	2	contrast	contrast	NOUN
ftr-341	91	3	,	,	PUNCT
ftr-341	91	4	under	under	ADP
ftr-341	91	5	a	a	DET
ftr-341	91	6	progressive	progressive	ADJ
ftr-341	91	7	system	system	NOUN
ftr-341	91	8	,	,	PUNCT
ftr-341	91	9	someone	someone	PRON
ftr-341	91	10	with	with	ADP
ftr-341	91	11	income	income	NOUN
ftr-341	91	12	of	of	ADP
ftr-341	91	13	$	$	SYM
ftr-341	91	14	50,000	50,000	NUM
ftr-341	91	15	might	might	AUX
ftr-341	91	16	pay	pay	VERB
ftr-341	91	17	$	$	SYM
ftr-341	91	18	5,000	5,000	NUM
ftr-341	91	19	(	(	PUNCT
ftr-341	91	20	10	10	NUM
ftr-341	91	21	percent	percent	NOUN
ftr-341	91	22	)	)	PUNCT
ftr-341	91	23	of	of	ADP
ftr-341	91	24	taxes	taxis	NOUN
ftr-341	91	25	while	while	SCONJ
ftr-341	91	26	a	a	DET
ftr-341	91	27	taxpayer	taxpayer	NOUN
ftr-341	91	28	with	with	ADP
ftr-341	91	29	income	income	NOUN
ftr-341	91	30	of	of	ADP
ftr-341	91	31	$	$	SYM
ftr-341	91	32	100,000	100,000	NUM
ftr-341	91	33	might	might	AUX
ftr-341	91	34	pay	pay	VERB
ftr-341	91	35	$	$	SYM
ftr-341	91	36	20,000	20,000	NUM
ftr-341	91	37	(	(	PUNCT
ftr-341	91	38	20	20	NUM
ftr-341	91	39	percent	percent	NOUN
ftr-341	91	40	)	)	PUNCT
ftr-341	91	41	of	of	ADP
ftr-341	91	42	taxes	taxis	NOUN
ftr-341	91	43	.	.	PUNCT
ftr-341	92	1	because	because	SCONJ
ftr-341	92	2	the	the	DET
ftr-341	92	3	many	many	ADJ
ftr-341	92	4	complex	complex	ADJ
ftr-341	92	5	features	feature	NOUN
ftr-341	92	6	of	of	ADP
ftr-341	92	7	the	the	DET
ftr-341	92	8	tax	tax	NOUN
ftr-341	92	9	code	code	NOUN
ftr-341	92	10	that	that	PRON
ftr-341	92	11	affect	affect	VERB
ftr-341	92	12	the	the	DET
ftr-341	92	13	effective	effective	ADJ
ftr-341	92	14	tax	tax	NOUN
ftr-341	92	15	rate	rate	NOUN
ftr-341	92	16	that	that	PRON
ftr-341	92	17	people	people	NOUN
ftr-341	92	18	pay	pay	VERB
ftr-341	92	19	,	,	PUNCT
ftr-341	92	20	some	some	DET
ftr-341	92	21	scholars	scholar	NOUN
ftr-341	92	22	have	have	AUX
ftr-341	92	23	advocated	advocate	VERB
ftr-341	92	24	thinking	thinking	NOUN
ftr-341	92	25	of	of	ADP
ftr-341	92	26	a	a	DET
ftr-341	92	27	progressive	progressive	ADJ
ftr-341	92	28	tax	tax	NOUN
ftr-341	92	29	system	system	NOUN
ftr-341	92	30	more	more	ADV
ftr-341	92	31	simply	simply	ADV
ftr-341	92	32	as	as	ADP
ftr-341	92	33	one	one	NUM
ftr-341	92	34	where	where	SCONJ
ftr-341	92	35	after	after	ADP
ftr-341	92	36	-	-	PUNCT
ftr-341	92	37	tax	tax	NOUN
ftr-341	92	38	income	income	NOUN
ftr-341	92	39	is	be	AUX
ftr-341	92	40	more	more	ADV
ftr-341	92	41	equally	equally	ADV
ftr-341	92	42	distributed	distribute	VERB
ftr-341	92	43	than	than	ADP
ftr-341	92	44	before	before	ADP
ftr-341	92	45	-	-	PUNCT
ftr-341	92	46	tax	tax	NOUN
ftr-341	92	47	income	income	NOUN
ftr-341	92	48	.	.	PUNCT
ftr-341	93	1	see	see	VERB
ftr-341	93	2	,	,	PUNCT
ftr-341	93	3	e.g.	e.g.	ADV
ftr-341	93	4	,	,	PUNCT
ftr-341	93	5	thomas	thomas	PROPN
ftr-341	93	6	piketty	piketty	PROPN
ftr-341	93	7	&	&	CCONJ
ftr-341	93	8	emmanuel	emmanuel	PROPN
ftr-341	93	9	saez	saez	PROPN
ftr-341	93	10	,	,	PUNCT
ftr-341	93	11	how	how	SCONJ
ftr-341	93	12	progressive	progressive	ADJ
ftr-341	93	13	is	be	AUX
ftr-341	93	14	the	the	DET
ftr-341	93	15	u.s	u.s	PROPN
ftr-341	93	16	.	.	PROPN
ftr-341	93	17	federal	federal	ADJ
ftr-341	93	18	tax	tax	NOUN
ftr-341	93	19	system	system	NOUN
ftr-341	93	20	?	?	PUNCT
ftr-341	94	1	a	a	DET
ftr-341	94	2	historical	historical	ADJ
ftr-341	94	3	and	and	CCONJ
ftr-341	94	4	international	international	ADJ
ftr-341	94	5	perspective	perspective	NOUN
ftr-341	94	6	,	,	PUNCT
ftr-341	94	7	21	21	NUM
ftr-341	94	8	j.	j.	PROPN
ftr-341	94	9	econ	econ	PROPN
ftr-341	94	10	.	.	PUNCT
ftr-341	95	1	persp	persp	PROPN
ftr-341	95	2	.	.	PUNCT
ftr-341	96	1	3	3	NUM
ftr-341	96	2	,	,	PUNCT
ftr-341	96	3	5	5	NUM
ftr-341	96	4	(	(	PUNCT
ftr-341	96	5	2007	2007	NUM
ftr-341	96	6	)	)	PUNCT
ftr-341	96	7	.	.	PUNCT
ftr-341	97	1	16	16	NUM
ftr-341	97	2	.	.	PUNCT
ftr-341	98	1	see	see	VERB
ftr-341	98	2	college	college	NOUN
ftr-341	98	3	board	board	NOUN
ftr-341	98	4	,	,	PUNCT
ftr-341	98	5	trends	trend	NOUN
ftr-341	98	6	in	in	ADP
ftr-341	98	7	college	college	NOUN
ftr-341	98	8	pricing	pricing	NOUN
ftr-341	98	9	2006	2006	NUM
ftr-341	98	10	,	,	PUNCT
ftr-341	98	11	at	at	ADP
ftr-341	98	12	7	7	NUM
ftr-341	98	13	(	(	PUNCT
ftr-341	98	14	2006	2006	NUM
ftr-341	98	15	)	)	PUNCT
ftr-341	98	16	,	,	PUNCT
ftr-341	98	17	http://www.collegeboard.com/prod_downloads/press/cost06/trends_college_pricing	http://www.collegeboard.com/prod_downloads/press/cost06/trends_college_price	VERB
ftr-341	98	18	_	_	PUNCT
ftr-341	99	1	06.pdf	06.pdf	PROPN
ftr-341	99	2	17	17	NUM
ftr-341	99	3	.	.	PUNCT
ftr-341	99	4	college	college	NOUN
ftr-341	99	5	board	board	PROPN
ftr-341	99	6	,	,	PUNCT
ftr-341	99	7	trends	trend	NOUN
ftr-341	99	8	in	in	ADP
ftr-341	99	9	college	college	NOUN
ftr-341	99	10	pricing	pricing	NOUN
ftr-341	99	11	2008	2008	NUM
ftr-341	99	12	,	,	PUNCT
ftr-341	99	13	at	at	ADP
ftr-341	99	14	9	9	NUM
ftr-341	99	15	(	(	PUNCT
ftr-341	99	16	2008	2008	NUM
ftr-341	99	17	)	)	PUNCT
ftr-341	99	18	,	,	PUNCT
ftr-341	99	19	http://professionals.collegeboard.com/profdownload/trends-in-college-pricing-2008	http://professionals.collegeboard.com/profdownload/trends-in-college-pricing-2008	NOUN
ftr-341	99	20	.	.	PUNCT
ftr-341	99	21	pdf	pdf	NOUN
ftr-341	99	22	.	.	PUNCT
ftr-341	100	1	18	18	NUM
ftr-341	100	2	.	.	PUNCT
ftr-341	101	1	francine	francine	PROPN
ftr-341	101	2	knowles	knowles	PROPN
ftr-341	101	3	,	,	PUNCT
ftr-341	101	4	durbin	durbin	PROPN
ftr-341	101	5	,	,	PUNCT
ftr-341	101	6	roosevelt	roosevelt	PROPN
ftr-341	101	7	students	student	NOUN
ftr-341	101	8	tout	tout	VERB
ftr-341	101	9	hike	hike	PROPN
ftr-341	101	10	in	in	ADP
ftr-341	101	11	pell	pell	PROPN
ftr-341	101	12	grants	grant	NOUN
ftr-341	101	13	,	,	PUNCT
ftr-341	101	14	chicago	chicago	PROPN
ftr-341	101	15	sun	sun	PROPN
ftr-341	101	16	-	-	PUNCT
ftr-341	101	17	times	times	PROPN
ftr-341	101	18	(	(	PUNCT
ftr-341	101	19	mar	mar	PROPN
ftr-341	101	20	.	.	PROPN
ftr-341	101	21	30	30	NUM
ftr-341	101	22	,	,	PUNCT
ftr-341	101	23	2010	2010	NUM
ftr-341	101	24	)	)	PUNCT
ftr-341	101	25	,	,	PUNCT
ftr-341	101	26	http://www.suntimes.com/business/	http://www.suntimes.com/business/	ADP
ftr-341	101	27	2129674,cst	2129674,cst	NUM
ftr-341	101	28	-	-	PUNCT
ftr-341	101	29	nws	nws	NOUN
ftr-341	101	30	-	-	PUNCT
ftr-341	101	31	pell30.article	pell30.article	NOUN
ftr-341	101	32	.	.	PUNCT
ftr-341	102	1	2011	2011	NUM
ftr-341	102	2	]	]	PUNCT
ftr-341	102	3	in	in	ADP
ftr-341	102	4	defense	defense	NOUN
ftr-341	102	5	of	of	ADP
ftr-341	102	6	college	college	NOUN
ftr-341	102	7	savings	saving	NOUN
ftr-341	102	8	plans	plan	VERB
ftr-341	102	9	103	103	NUM
ftr-341	102	10	income	income	NOUN
ftr-341	102	11	students	student	NOUN
ftr-341	102	12	.	.	PUNCT
ftr-341	103	1	the	the	DET
ftr-341	103	2	rate	rate	NOUN
ftr-341	103	3	of	of	ADP
ftr-341	103	4	enrollment	enrollment	NOUN
ftr-341	103	5	among	among	ADP
ftr-341	103	6	those	those	PRON
ftr-341	103	7	from	from	ADP
ftr-341	103	8	households	household	NOUN
ftr-341	103	9	with	with	ADP
ftr-341	103	10	income	income	NOUN
ftr-341	103	11	below	below	ADP
ftr-341	103	12	$	$	SYM
ftr-341	103	13	18,000	18,000	NUM
ftr-341	103	14	per	per	ADP
ftr-341	103	15	year	year	NOUN
ftr-341	103	16	has	have	AUX
ftr-341	103	17	never	never	ADV
ftr-341	103	18	been	be	AUX
ftr-341	103	19	above	above	ADP
ftr-341	103	20	30	30	NUM
ftr-341	103	21	percent	percent	NOUN
ftr-341	103	22	,	,	PUNCT
ftr-341	103	23	while	while	SCONJ
ftr-341	103	24	the	the	DET
ftr-341	103	25	rate	rate	NOUN
ftr-341	103	26	for	for	ADP
ftr-341	103	27	students	student	NOUN
ftr-341	103	28	from	from	ADP
ftr-341	103	29	households	household	NOUN
ftr-341	103	30	with	with	ADP
ftr-341	103	31	annual	annual	ADJ
ftr-341	103	32	income	income	NOUN
ftr-341	103	33	of	of	ADP
ftr-341	103	34	$	$	SYM
ftr-341	103	35	60,000	60,000	NUM
ftr-341	103	36	(	(	PUNCT
ftr-341	103	37	still	still	ADV
ftr-341	103	38	considered	consider	VERB
ftr-341	103	39	moderate	moderate	ADJ
ftr-341	103	40	income	income	NOUN
ftr-341	103	41	)	)	PUNCT
ftr-341	103	42	is	be	AUX
ftr-341	103	43	consistently	consistently	ADV
ftr-341	103	44	above	above	ADP
ftr-341	103	45	50	50	NUM
ftr-341	103	46	percent.19	percent.19	NOUN
ftr-341	103	47	further	far	ADV
ftr-341	103	48	,	,	PUNCT
ftr-341	103	49	the	the	DET
ftr-341	103	50	percentage	percentage	NOUN
ftr-341	103	51	of	of	ADP
ftr-341	103	52	high	high	ADJ
ftr-341	103	53	school	school	NOUN
ftr-341	103	54	graduates	graduate	NOUN
ftr-341	103	55	enrolling	enrol	VERB
ftr-341	103	56	in	in	ADP
ftr-341	103	57	college	college	NOUN
ftr-341	103	58	in	in	ADP
ftr-341	103	59	the	the	DET
ftr-341	103	60	lowest	low	ADJ
ftr-341	103	61	quintile	quintile	NOUN
ftr-341	103	62	stayed	stay	VERB
ftr-341	103	63	roughly	roughly	ADV
ftr-341	103	64	the	the	DET
ftr-341	103	65	same	same	ADJ
ftr-341	103	66	from	from	ADP
ftr-341	103	67	the	the	DET
ftr-341	103	68	70s	70	NOUN
ftr-341	103	69	to	to	ADP
ftr-341	103	70	the	the	DET
ftr-341	103	71	90s	90	NOUN
ftr-341	103	72	,	,	PUNCT
ftr-341	103	73	at	at	ADP
ftr-341	103	74	about	about	ADV
ftr-341	103	75	43	43	NUM
ftr-341	103	76	percent	percent	NOUN
ftr-341	103	77	.	.	PUNCT
ftr-341	104	1	at	at	ADP
ftr-341	104	2	the	the	DET
ftr-341	104	3	same	same	ADJ
ftr-341	104	4	time	time	NOUN
ftr-341	104	5	,	,	PUNCT
ftr-341	104	6	however	however	ADV
ftr-341	104	7	,	,	PUNCT
ftr-341	104	8	the	the	DET
ftr-341	104	9	percent	percent	NOUN
ftr-341	104	10	of	of	ADP
ftr-341	104	11	those	those	PRON
ftr-341	104	12	in	in	ADP
ftr-341	104	13	the	the	DET
ftr-341	104	14	highest	high	ADJ
ftr-341	104	15	quintile	quintile	NOUN
ftr-341	104	16	rose	rise	VERB
ftr-341	104	17	by	by	ADP
ftr-341	104	18	approximately	approximately	ADV
ftr-341	104	19	ten	ten	NUM
ftr-341	104	20	percentage	percentage	NOUN
ftr-341	104	21	points	point	NOUN
ftr-341	104	22	,	,	PUNCT
ftr-341	104	23	from	from	ADP
ftr-341	104	24	about	about	ADV
ftr-341	104	25	70	70	NUM
ftr-341	104	26	percent	percent	NOUN
ftr-341	104	27	to	to	ADP
ftr-341	104	28	about	about	ADP
ftr-341	104	29	80	80	NUM
ftr-341	104	30	percent.20	percent.20	NOUN
ftr-341	104	31	a	a	DET
ftr-341	104	32	number	number	NOUN
ftr-341	104	33	of	of	ADP
ftr-341	104	34	commentators	commentator	NOUN
ftr-341	104	35	have	have	AUX
ftr-341	104	36	called	call	VERB
ftr-341	104	37	these	these	DET
ftr-341	104	38	recent	recent	ADJ
ftr-341	104	39	tax	tax	NOUN
ftr-341	104	40	incentives	incentive	NOUN
ftr-341	104	41	for	for	ADP
ftr-341	104	42	higher	high	ADJ
ftr-341	104	43	education	education	NOUN
ftr-341	104	44	complete	complete	ADJ
ftr-341	104	45	failures	failure	NOUN
ftr-341	104	46	—	—	PUNCT
ftr-341	104	47	they	they	PRON
ftr-341	104	48	cost	cost	VERB
ftr-341	104	49	the	the	DET
ftr-341	104	50	federal	federal	ADJ
ftr-341	104	51	government	government	NOUN
ftr-341	104	52	billions	billion	NOUN
ftr-341	104	53	of	of	ADP
ftr-341	104	54	dollars	dollar	NOUN
ftr-341	104	55	annually	annually	ADV
ftr-341	104	56	but	but	CCONJ
ftr-341	104	57	incentivize	incentivize	VERB
ftr-341	104	58	essentially	essentially	ADV
ftr-341	104	59	no	no	DET
ftr-341	104	60	one	one	NOUN
ftr-341	104	61	to	to	PART
ftr-341	104	62	obtain	obtain	VERB
ftr-341	104	63	a	a	DET
ftr-341	104	64	higher	high	ADJ
ftr-341	104	65	education.21	education.21	NOUN
ftr-341	104	66	in	in	ADP
ftr-341	104	67	fact	fact	NOUN
ftr-341	104	68	,	,	PUNCT
ftr-341	104	69	after	after	SCONJ
ftr-341	104	70	these	these	DET
ftr-341	104	71	tax	tax	NOUN
ftr-341	104	72	incentives	incentive	NOUN
ftr-341	104	73	took	take	VERB
ftr-341	104	74	effect	effect	NOUN
ftr-341	104	75	in	in	ADP
ftr-341	104	76	1998	1998	NUM
ftr-341	104	77	,	,	PUNCT
ftr-341	104	78	there	there	PRON
ftr-341	104	79	was	be	VERB
ftr-341	104	80	no	no	DET
ftr-341	104	81	increase	increase	NOUN
ftr-341	104	82	in	in	ADP
ftr-341	104	83	the	the	DET
ftr-341	104	84	percentage	percentage	NOUN
ftr-341	104	85	of	of	ADP
ftr-341	104	86	high	high	ADJ
ftr-341	104	87	school	school	NOUN
ftr-341	104	88	graduates	graduate	NOUN
ftr-341	104	89	enrolled	enrol	VERB
ftr-341	104	90	in	in	ADP
ftr-341	104	91	post	post	ADJ
ftr-341	104	92	-	-	ADJ
ftr-341	104	93	secondary	secondary	ADJ
ftr-341	104	94	education	education	NOUN
ftr-341	104	95	(	(	PUNCT
ftr-341	104	96	table	table	NOUN
ftr-341	104	97	1	1	NUM
ftr-341	104	98	)	)	PUNCT
ftr-341	104	99	.	.	PUNCT
ftr-341	105	1	table	table	NOUN
ftr-341	105	2	1	1	NUM
ftr-341	105	3	population	population	NOUN
ftr-341	105	4	age	age	NOUN
ftr-341	105	5	18	18	NUM
ftr-341	105	6	-	-	SYM
ftr-341	105	7	24	24	NUM
ftr-341	105	8	enrolled	enrol	VERB
ftr-341	105	9	in	in	ADP
ftr-341	105	10	post	post	ADJ
ftr-341	105	11	-	-	ADJ
ftr-341	105	12	secondary	secondary	ADJ
ftr-341	105	13	schools	school	NOUN
ftr-341	105	14	22	22	NUM
ftr-341	105	15	year	year	NOUN
ftr-341	105	16	percent	percent	NOUN
ftr-341	105	17	of	of	ADP
ftr-341	105	18	high	high	ADJ
ftr-341	105	19	school	school	NOUN
ftr-341	105	20	graduates	graduate	NOUN
ftr-341	105	21	1992	1992	NUM
ftr-341	106	1	41.9	41.9	NUM
ftr-341	106	2	1993	1993	NUM
ftr-341	106	3	41.4	41.4	NUM
ftr-341	106	4	1994	1994	NUM
ftr-341	106	5	42.4	42.4	NUM
ftr-341	106	6	1995	1995	NUM
ftr-341	106	7	42.4	42.4	NUM
ftr-341	106	8	1996	1996	NUM
ftr-341	106	9	43.5	43.5	NUM
ftr-341	106	10	1997	1997	NUM
ftr-341	106	11	45.2	45.2	NUM
ftr-341	106	12	1998	1998	NUM
ftr-341	106	13	45.3	45.3	NUM
ftr-341	106	14	1999	1999	NUM
ftr-341	106	15	43.8	43.8	NUM
ftr-341	106	16	2000	2000	NUM
ftr-341	106	17	43.3	43.3	NUM
ftr-341	106	18	2001	2001	NUM
ftr-341	106	19	44.1	44.1	NUM
ftr-341	106	20	2002	2002	NUM
ftr-341	106	21	45.0	45.0	NUM
ftr-341	106	22	this	this	PRON
ftr-341	106	23	is	be	AUX
ftr-341	106	24	true	true	ADJ
ftr-341	106	25	not	not	PART
ftr-341	106	26	only	only	ADV
ftr-341	106	27	of	of	ADP
ftr-341	106	28	the	the	DET
ftr-341	106	29	population	population	NOUN
ftr-341	106	30	as	as	ADP
ftr-341	106	31	a	a	DET
ftr-341	106	32	whole	whole	NOUN
ftr-341	106	33	,	,	PUNCT
ftr-341	106	34	but	but	CCONJ
ftr-341	106	35	for	for	ADP
ftr-341	106	36	lowerand	lowerand	ADJ
ftr-341	106	37	middle	middle	ADJ
ftr-341	106	38	-	-	PUNCT
ftr-341	106	39	income	income	NOUN
ftr-341	106	40	students	student	NOUN
ftr-341	106	41	as	as	ADV
ftr-341	106	42	well	well	ADV
ftr-341	106	43	(	(	PUNCT
ftr-341	106	44	table	table	NOUN
ftr-341	106	45	2	2	NUM
ftr-341	106	46	)	)	PUNCT
ftr-341	106	47	.	.	PUNCT
ftr-341	107	1	enrollment	enrollment	NOUN
ftr-341	107	2	rates	rate	NOUN
ftr-341	107	3	for	for	ADP
ftr-341	107	4	these	these	DET
ftr-341	107	5	students	student	NOUN
ftr-341	107	6	showed	show	VERB
ftr-341	107	7	fluctuations	fluctuation	NOUN
ftr-341	107	8	over	over	ADP
ftr-341	107	9	the	the	DET
ftr-341	107	10	time	time	NOUN
ftr-341	107	11	period	period	NOUN
ftr-341	107	12	but	but	CCONJ
ftr-341	107	13	no	no	DET
ftr-341	107	14	clear	clear	ADJ
ftr-341	107	15	increase	increase	NOUN
ftr-341	107	16	over	over	ADP
ftr-341	107	17	previous	previous	ADJ
ftr-341	107	18	rates	rate	NOUN
ftr-341	107	19	of	of	ADP
ftr-341	107	20	enrollment	enrollment	NOUN
ftr-341	107	21	(	(	PUNCT
ftr-341	107	22	table	table	NOUN
ftr-341	107	23	2	2	NUM
ftr-341	107	24	)	)	PUNCT
ftr-341	107	25	.	.	PUNCT
ftr-341	108	1	19	19	NUM
ftr-341	108	2	.	.	X
ftr-341	108	3	see	see	VERB
ftr-341	108	4	infra	infra	NOUN
ftr-341	108	5	table	table	NOUN
ftr-341	108	6	2	2	NUM
ftr-341	108	7	.	.	SYM
ftr-341	108	8	20	20	NUM
ftr-341	108	9	.	.	PUNCT
ftr-341	109	1	charles	charles	PROPN
ftr-341	109	2	f.	f.	PROPN
ftr-341	109	3	manski	manski	PROPN
ftr-341	109	4	,	,	PUNCT
ftr-341	109	5	income	income	NOUN
ftr-341	109	6	and	and	CCONJ
ftr-341	109	7	higher	high	ADJ
ftr-341	109	8	education	education	NOUN
ftr-341	109	9	,	,	PUNCT
ftr-341	109	10	14	14	NUM
ftr-341	109	11	focus	focus	NOUN
ftr-341	109	12	14	14	NUM
ftr-341	109	13	,	,	PUNCT
ftr-341	109	14	17	17	NUM
ftr-341	109	15	(	(	PUNCT
ftr-341	109	16	1992	1992	NUM
ftr-341	109	17	)	)	PUNCT
ftr-341	109	18	,	,	PUNCT
ftr-341	109	19	http://www.irp.wisc.edu/publications	http://www.irp.wisc.edu/publication	NOUN
ftr-341	109	20	/focus	/focus	PUNCT
ftr-341	109	21	/	/	SYM
ftr-341	109	22	pdfs	pdfs	NOUN
ftr-341	109	23	/	/	SYM
ftr-341	109	24	foc143c.pdf	foc143c.pdf	PROPN
ftr-341	109	25	.	.	PUNCT
ftr-341	110	1	21	21	NUM
ftr-341	110	2	.	.	PUNCT
ftr-341	111	1	see	see	VERB
ftr-341	111	2	schenk	schenk	PROPN
ftr-341	111	3	&	&	CCONJ
ftr-341	111	4	grossman	grossman	PROPN
ftr-341	111	5	,	,	PUNCT
ftr-341	111	6	supra	supra	PROPN
ftr-341	111	7	note	note	NOUN
ftr-341	111	8	13	13	NUM
ftr-341	111	9	,	,	PUNCT
ftr-341	111	10	at	at	ADP
ftr-341	111	11	298	298	NUM
ftr-341	111	12	-	-	SYM
ftr-341	111	13	99	99	NUM
ftr-341	111	14	.	.	PUNCT
ftr-341	112	1	22	22	NUM
ftr-341	112	2	.	.	PUNCT
ftr-341	113	1	u.s	u.s	PROPN
ftr-341	113	2	.	.	PROPN
ftr-341	113	3	census	census	PROPN
ftr-341	113	4	bureau	bureau	PROPN
ftr-341	113	5	,	,	PUNCT
ftr-341	113	6	current	current	ADJ
ftr-341	113	7	population	population	NOUN
ftr-341	113	8	survey	survey	NOUN
ftr-341	113	9	tbl.a-5	tbl.a-5	PROPN
ftr-341	113	10	,	,	PUNCT
ftr-341	113	11	the	the	DET
ftr-341	113	12	population	population	NOUN
ftr-341	113	13	14	14	NUM
ftr-341	113	14	to	to	PART
ftr-341	113	15	24	24	NUM
ftr-341	113	16	years	year	NOUN
ftr-341	113	17	old	old	ADJ
ftr-341	113	18	by	by	ADP
ftr-341	113	19	high	high	ADJ
ftr-341	113	20	school	school	NOUN
ftr-341	113	21	graduate	graduate	NOUN
ftr-341	113	22	status	status	NOUN
ftr-341	113	23	,	,	PUNCT
ftr-341	113	24	college	college	NOUN
ftr-341	113	25	enrollment	enrollment	NOUN
ftr-341	113	26	,	,	PUNCT
ftr-341	113	27	attainment	attainment	NOUN
ftr-341	113	28	,	,	PUNCT
ftr-341	113	29	sex	sex	NOUN
ftr-341	113	30	,	,	PUNCT
ftr-341	113	31	race	race	NOUN
ftr-341	113	32	,	,	PUNCT
ftr-341	113	33	and	and	CCONJ
ftr-341	113	34	hispanic	hispanic	ADJ
ftr-341	113	35	origin	origin	NOUN
ftr-341	113	36	:	:	PUNCT
ftr-341	113	37	october	october	PROPN
ftr-341	113	38	1967	1967	NUM
ftr-341	113	39	to	to	ADP
ftr-341	113	40	2002	2002	NUM
ftr-341	113	41	(	(	PUNCT
ftr-341	113	42	jan	jan	PROPN
ftr-341	113	43	.	.	PROPN
ftr-341	113	44	4	4	NUM
ftr-341	113	45	,	,	PUNCT
ftr-341	113	46	2004	2004	NUM
ftr-341	113	47	)	)	PUNCT
ftr-341	113	48	,	,	PUNCT
ftr-341	113	49	available	available	ADJ
ftr-341	113	50	at	at	ADP
ftr-341	113	51	http://www.census.gov/population/	http://www.census.gov/population/	PROPN
ftr-341	113	52	socdemo	socdemo	PROPN
ftr-341	113	53	/	/	SYM
ftr-341	113	54	school	school	NOUN
ftr-341	113	55	/	/	SYM
ftr-341	113	56	taba-5.pdf	taba-5.pdf	PROPN
ftr-341	113	57	.	.	PUNCT
ftr-341	114	1	104	104	NUM
ftr-341	114	2	florida	florida	PROPN
ftr-341	114	3	tax	tax	NOUN
ftr-341	114	4	review	review	NOUN
ftr-341	115	1	[	[	X
ftr-341	115	2	vol	vol	NOUN
ftr-341	115	3	.	.	NOUN
ftr-341	115	4	11:2	11:2	NUM
ftr-341	115	5	table	table	NOUN
ftr-341	115	6	2	2	NUM
ftr-341	115	7	percentage	percentage	NOUN
ftr-341	115	8	of	of	ADP
ftr-341	115	9	population	population	NOUN
ftr-341	115	10	,	,	PUNCT
ftr-341	115	11	age	age	NOUN
ftr-341	115	12	18	18	NUM
ftr-341	115	13	-	-	SYM
ftr-341	115	14	24	24	NUM
ftr-341	115	15	,	,	PUNCT
ftr-341	115	16	enrolled	enrol	VERB
ftr-341	115	17	in	in	ADP
ftr-341	115	18	college	college	NOUN
ftr-341	115	19	by	by	ADP
ftr-341	115	20	family	family	NOUN
ftr-341	115	21	income23	income23	ADJ
ftr-341	115	22	year	year	NOUN
ftr-341	115	23	/	/	SYM
ftr-341	115	24	income	income	NOUN
ftr-341	115	25	$	$	SYM
ftr-341	115	26	18,000	18,000	NUM
ftr-341	115	27	$	$	SYM
ftr-341	115	28	35,000	35,000	NUM
ftr-341	115	29	$	$	SYM
ftr-341	115	30	60,000	60,000	NUM
ftr-341	115	31	1992	1992	NUM
ftr-341	115	32	29.4	29.4	NUM
ftr-341	115	33	38.2	38.2	NUM
ftr-341	115	34	52.6	52.6	NUM
ftr-341	115	35	1997	1997	NUM
ftr-341	115	36	26.1	26.1	NUM
ftr-341	115	37	40.1	40.1	NUM
ftr-341	115	38	58.4	58.4	NUM
ftr-341	115	39	2002	2002	NUM
ftr-341	115	40	29.2	29.2	NUM
ftr-341	115	41	32.8	32.8	NUM
ftr-341	115	42	52.6	52.6	NUM
ftr-341	115	43	2005	2005	NUM
ftr-341	115	44	29.9	29.9	NUM
ftr-341	115	45	40.2	40.2	NUM
ftr-341	115	46	53.8	53.8	NUM
ftr-341	115	47	the	the	DET
ftr-341	115	48	problem	problem	NOUN
ftr-341	115	49	is	be	AUX
ftr-341	115	50	that	that	SCONJ
ftr-341	115	51	these	these	DET
ftr-341	115	52	tax	tax	NOUN
ftr-341	115	53	incentives	incentive	NOUN
ftr-341	115	54	are	be	AUX
ftr-341	115	55	too	too	ADV
ftr-341	115	56	opaque	opaque	ADJ
ftr-341	115	57	and	and	CCONJ
ftr-341	115	58	targeted	target	VERB
ftr-341	115	59	at	at	ADP
ftr-341	115	60	the	the	DET
ftr-341	115	61	wrong	wrong	ADJ
ftr-341	115	62	people	people	NOUN
ftr-341	115	63	.	.	PUNCT
ftr-341	116	1	one	one	NUM
ftr-341	116	2	incentive	incentive	NOUN
ftr-341	116	3	that	that	PRON
ftr-341	116	4	has	have	AUX
ftr-341	116	5	been	be	AUX
ftr-341	116	6	particularly	particularly	ADV
ftr-341	116	7	criticized	criticize	VERB
ftr-341	116	8	is	be	AUX
ftr-341	116	9	the	the	DET
ftr-341	116	10	529	529	NUM
ftr-341	116	11	college	college	NOUN
ftr-341	116	12	savings	saving	NOUN
ftr-341	116	13	plan	plan	NOUN
ftr-341	116	14	.	.	PUNCT
ftr-341	117	1	these	these	DET
ftr-341	117	2	plans	plan	NOUN
ftr-341	117	3	are	be	AUX
ftr-341	117	4	:	:	PUNCT
ftr-341	117	5	regressive	regressive	ADJ
ftr-341	117	6	,	,	PUNCT
ftr-341	117	7	in	in	SCONJ
ftr-341	117	8	that	that	SCONJ
ftr-341	117	9	the	the	DET
ftr-341	117	10	benefit	benefit	NOUN
ftr-341	117	11	is	be	AUX
ftr-341	117	12	tied	tie	VERB
ftr-341	117	13	to	to	ADP
ftr-341	117	14	the	the	DET
ftr-341	117	15	taxpayer	taxpayer	NOUN
ftr-341	117	16	’s	’s	PART
ftr-341	117	17	tax	tax	NOUN
ftr-341	117	18	bracket	bracket	NOUN
ftr-341	117	19	;	;	PUNCT
ftr-341	117	20	expensive	expensive	ADJ
ftr-341	117	21	,	,	PUNCT
ftr-341	117	22	costing	cost	VERB
ftr-341	117	23	the	the	DET
ftr-341	117	24	federal	federal	ADJ
ftr-341	117	25	government	government	NOUN
ftr-341	117	26	approximately	approximately	ADV
ftr-341	117	27	$	$	SYM
ftr-341	117	28	1	1	NUM
ftr-341	117	29	billion	billion	NUM
ftr-341	117	30	annually	annually	ADV
ftr-341	117	31	;	;	PUNCT
ftr-341	117	32	and	and	CCONJ
ftr-341	117	33	used	use	VERB
ftr-341	117	34	almost	almost	ADV
ftr-341	117	35	entirely	entirely	ADV
ftr-341	117	36	by	by	ADP
ftr-341	117	37	high	high	ADJ
ftr-341	117	38	-	-	PUNCT
ftr-341	117	39	income	income	NOUN
ftr-341	117	40	households.24	households.24	NOUN
ftr-341	117	41	since	since	SCONJ
ftr-341	117	42	high	high	ADJ
ftr-341	117	43	-	-	PUNCT
ftr-341	117	44	income	income	NOUN
ftr-341	117	45	students	student	NOUN
ftr-341	117	46	are	be	AUX
ftr-341	117	47	presumed	presume	VERB
ftr-341	117	48	to	to	PART
ftr-341	117	49	need	need	VERB
ftr-341	117	50	no	no	DET
ftr-341	117	51	incentive	incentive	NOUN
ftr-341	117	52	to	to	PART
ftr-341	117	53	obtain	obtain	VERB
ftr-341	117	54	higher	high	ADJ
ftr-341	117	55	education	education	NOUN
ftr-341	117	56	,	,	PUNCT
ftr-341	117	57	many	many	ADJ
ftr-341	117	58	believe	believe	VERB
ftr-341	117	59	that	that	SCONJ
ftr-341	117	60	these	these	DET
ftr-341	117	61	plans	plan	NOUN
ftr-341	117	62	are	be	AUX
ftr-341	117	63	an	an	DET
ftr-341	117	64	entirely	entirely	ADV
ftr-341	117	65	misdirected	misdirect	VERB
ftr-341	117	66	use	use	NOUN
ftr-341	117	67	of	of	ADP
ftr-341	117	68	federal	federal	ADJ
ftr-341	117	69	funds.25	funds.25	NOUN
ftr-341	117	70	despite	despite	SCONJ
ftr-341	117	71	the	the	DET
ftr-341	117	72	fact	fact	NOUN
ftr-341	117	73	that	that	SCONJ
ftr-341	117	74	many	many	ADJ
ftr-341	117	75	believe	believe	VERB
ftr-341	117	76	that	that	SCONJ
ftr-341	117	77	high	high	ADJ
ftr-341	117	78	-	-	PUNCT
ftr-341	117	79	income	income	NOUN
ftr-341	117	80	families	family	NOUN
ftr-341	117	81	need	need	VERB
ftr-341	117	82	no	no	DET
ftr-341	117	83	incentive	incentive	NOUN
ftr-341	117	84	to	to	PART
ftr-341	117	85	save	save	VERB
ftr-341	117	86	money	money	NOUN
ftr-341	117	87	or	or	CCONJ
ftr-341	117	88	to	to	PART
ftr-341	117	89	enroll	enroll	VERB
ftr-341	117	90	in	in	ADP
ftr-341	117	91	higher	high	ADJ
ftr-341	117	92	education	education	NOUN
ftr-341	117	93	,	,	PUNCT
ftr-341	117	94	almost	almost	ADV
ftr-341	117	95	60	60	NUM
ftr-341	117	96	percent	percent	NOUN
ftr-341	117	97	of	of	ADP
ftr-341	117	98	the	the	DET
ftr-341	117	99	funds	fund	NOUN
ftr-341	117	100	in	in	ADP
ftr-341	117	101	529	529	NUM
ftr-341	117	102	accounts	account	NOUN
ftr-341	117	103	are	be	AUX
ftr-341	117	104	held	hold	VERB
ftr-341	117	105	by	by	ADP
ftr-341	117	106	those	those	PRON
ftr-341	117	107	in	in	ADP
ftr-341	117	108	the	the	DET
ftr-341	117	109	top	top	ADJ
ftr-341	117	110	5	5	NUM
ftr-341	117	111	percent	percent	NOUN
ftr-341	117	112	of	of	ADP
ftr-341	117	113	household	household	NOUN
ftr-341	117	114	income.26	income.26	ADV
ftr-341	117	115	in	in	ADP
ftr-341	117	116	contrast	contrast	NOUN
ftr-341	117	117	,	,	PUNCT
ftr-341	117	118	virtually	virtually	ADV
ftr-341	117	119	none	none	NOUN
ftr-341	117	120	of	of	ADP
ftr-341	117	121	the	the	DET
ftr-341	117	122	balance	balance	NOUN
ftr-341	117	123	of	of	ADP
ftr-341	117	124	these	these	DET
ftr-341	117	125	accounts	account	NOUN
ftr-341	117	126	is	be	AUX
ftr-341	117	127	held	hold	VERB
ftr-341	117	128	by	by	ADP
ftr-341	117	129	those	those	PRON
ftr-341	117	130	in	in	ADP
ftr-341	117	131	the	the	DET
ftr-341	117	132	first	first	ADJ
ftr-341	117	133	quartile.27	quartile.27	ADJ
ftr-341	117	134	23	23	NUM
ftr-341	117	135	.	.	PUNCT
ftr-341	118	1	data	datum	NOUN
ftr-341	118	2	from	from	ADP
ftr-341	118	3	1992	1992	NUM
ftr-341	118	4	-	-	SYM
ftr-341	118	5	2002	2002	NUM
ftr-341	118	6	from	from	ADP
ftr-341	118	7	schenk	schenk	PROPN
ftr-341	118	8	&	&	CCONJ
ftr-341	118	9	grossman	grossman	PROPN
ftr-341	118	10	,	,	PUNCT
ftr-341	118	11	supra	supra	PROPN
ftr-341	118	12	note	note	NOUN
ftr-341	118	13	13	13	NUM
ftr-341	118	14	,	,	PUNCT
ftr-341	118	15	at	at	ADP
ftr-341	118	16	362	362	NUM
ftr-341	118	17	,	,	PUNCT
ftr-341	118	18	slightly	slightly	ADV
ftr-341	118	19	modified	modify	VERB
ftr-341	118	20	to	to	PART
ftr-341	118	21	reflect	reflect	VERB
ftr-341	118	22	changes	change	NOUN
ftr-341	118	23	in	in	ADP
ftr-341	118	24	reporting	reporting	NOUN
ftr-341	118	25	in	in	ADP
ftr-341	118	26	the	the	DET
ftr-341	118	27	2005	2005	NUM
ftr-341	118	28	reported	report	VERB
ftr-341	118	29	data	datum	NOUN
ftr-341	118	30	.	.	PUNCT
ftr-341	119	1	2005	2005	NUM
ftr-341	119	2	data	datum	NOUN
ftr-341	119	3	compiled	compile	VERB
ftr-341	119	4	from	from	ADP
ftr-341	119	5	u.s	u.s	PROPN
ftr-341	119	6	.	.	PROPN
ftr-341	119	7	census	census	PROPN
ftr-341	119	8	bureau	bureau	PROPN
ftr-341	119	9	,	,	PUNCT
ftr-341	119	10	current	current	ADJ
ftr-341	119	11	population	population	NOUN
ftr-341	119	12	survey	survey	NOUN
ftr-341	119	13	tbl.14	tbl.14	NOUN
ftr-341	119	14	,	,	PUNCT
ftr-341	119	15	enrollment	enrollment	NOUN
ftr-341	119	16	status	status	NOUN
ftr-341	119	17	of	of	ADP
ftr-341	119	18	dependent	dependent	ADJ
ftr-341	119	19	primary	primary	ADJ
ftr-341	119	20	family	family	NOUN
ftr-341	119	21	members	member	NOUN
ftr-341	119	22	18	18	NUM
ftr-341	119	23	to	to	PART
ftr-341	119	24	24	24	NUM
ftr-341	119	25	years	year	NOUN
ftr-341	119	26	old	old	ADJ
ftr-341	119	27	,	,	PUNCT
ftr-341	119	28	by	by	ADP
ftr-341	119	29	family	family	NOUN
ftr-341	119	30	income	income	NOUN
ftr-341	119	31	,	,	PUNCT
ftr-341	119	32	level	level	NOUN
ftr-341	119	33	of	of	ADP
ftr-341	119	34	enrollment	enrollment	NOUN
ftr-341	119	35	,	,	PUNCT
ftr-341	119	36	attendance	attendance	NOUN
ftr-341	119	37	status	status	NOUN
ftr-341	119	38	,	,	PUNCT
ftr-341	119	39	type	type	NOUN
ftr-341	119	40	of	of	ADP
ftr-341	119	41	school	school	NOUN
ftr-341	119	42	,	,	PUNCT
ftr-341	119	43	sex	sex	NOUN
ftr-341	119	44	,	,	PUNCT
ftr-341	119	45	race	race	NOUN
ftr-341	119	46	,	,	PUNCT
ftr-341	119	47	and	and	CCONJ
ftr-341	119	48	hispanic	hispanic	ADJ
ftr-341	119	49	origin	origin	NOUN
ftr-341	119	50	:	:	PUNCT
ftr-341	119	51	october	october	PROPN
ftr-341	119	52	2005	2005	NUM
ftr-341	119	53	,	,	PUNCT
ftr-341	119	54	available	available	ADJ
ftr-341	119	55	at	at	ADP
ftr-341	119	56	http://www.census.gov/population/	http://www.census.gov/population/	PROPN
ftr-341	119	57	www	www	PROPN
ftr-341	119	58	/	/	SYM
ftr-341	119	59	socdemo	socdemo	NOUN
ftr-341	119	60	/	/	SYM
ftr-341	119	61	school	school	NOUN
ftr-341	119	62	/	/	SYM
ftr-341	119	63	cps2005.html	cps2005.html	PROPN
ftr-341	119	64	.	.	PUNCT
ftr-341	120	1	the	the	DET
ftr-341	120	2	income	income	NOUN
ftr-341	120	3	listed	list	VERB
ftr-341	120	4	on	on	ADP
ftr-341	120	5	the	the	DET
ftr-341	120	6	table	table	NOUN
ftr-341	120	7	represents	represent	VERB
ftr-341	120	8	the	the	DET
ftr-341	120	9	median	median	NOUN
ftr-341	120	10	of	of	ADP
ftr-341	120	11	the	the	DET
ftr-341	120	12	range	range	NOUN
ftr-341	120	13	used	use	VERB
ftr-341	120	14	by	by	ADP
ftr-341	120	15	the	the	DET
ftr-341	120	16	census	census	PROPN
ftr-341	120	17	bureau	bureau	NOUN
ftr-341	120	18	.	.	PUNCT
ftr-341	121	1	24	24	NUM
ftr-341	121	2	.	.	PUNCT
ftr-341	121	3	staff	staff	NOUN
ftr-341	121	4	of	of	ADP
ftr-341	121	5	the	the	DET
ftr-341	121	6	joint	joint	ADJ
ftr-341	121	7	comm	comm	NOUN
ftr-341	121	8	.	.	PUNCT
ftr-341	122	1	on	on	ADP
ftr-341	122	2	tax’n	tax’n	NUM
ftr-341	122	3	,	,	PUNCT
ftr-341	122	4	supra	supra	ADJ
ftr-341	122	5	note	note	NOUN
ftr-341	122	6	8	8	NUM
ftr-341	122	7	.	.	PUNCT
ftr-341	123	1	one	one	NUM
ftr-341	123	2	billion	billion	NUM
ftr-341	123	3	dollars	dollar	NOUN
ftr-341	123	4	is	be	AUX
ftr-341	123	5	the	the	DET
ftr-341	123	6	estimate	estimate	NOUN
ftr-341	123	7	provided	provide	VERB
ftr-341	123	8	for	for	ADP
ftr-341	123	9	2010	2010	NUM
ftr-341	123	10	.	.	PUNCT
ftr-341	124	1	25	25	NUM
ftr-341	124	2	.	.	PUNCT
ftr-341	125	1	see	see	VERB
ftr-341	125	2	william	william	PROPN
ftr-341	125	3	g.	g.	PROPN
ftr-341	125	4	bowen	bowen	PROPN
ftr-341	125	5	,	,	PUNCT
ftr-341	125	6	martin	martin	PROPN
ftr-341	125	7	a.	a.	PROPN
ftr-341	125	8	kurzweil	kurzweil	PROPN
ftr-341	125	9	&	&	CCONJ
ftr-341	125	10	eugene	eugene	PROPN
ftr-341	125	11	m.	m.	PROPN
ftr-341	125	12	tobin	tobin	PROPN
ftr-341	125	13	,	,	PUNCT
ftr-341	125	14	equity	equity	NOUN
ftr-341	125	15	and	and	CCONJ
ftr-341	125	16	excellence	excellence	PROPN
ftr-341	125	17	in	in	ADP
ftr-341	125	18	american	american	PROPN
ftr-341	125	19	higher	high	ADJ
ftr-341	125	20	education	education	NOUN
ftr-341	125	21	97	97	NUM
ftr-341	125	22	(	(	PUNCT
ftr-341	125	23	2005	2005	NUM
ftr-341	125	24	)	)	PUNCT
ftr-341	125	25	(	(	PUNCT
ftr-341	125	26	“	"	PUNCT
ftr-341	125	27	children	child	NOUN
ftr-341	125	28	from	from	ADP
ftr-341	125	29	families	family	NOUN
ftr-341	126	1	[	[	X
ftr-341	126	2	in	in	ADP
ftr-341	126	3	the	the	DET
ftr-341	126	4	highest	high	ADJ
ftr-341	126	5	income	income	NOUN
ftr-341	126	6	brackets	bracket	NOUN
ftr-341	126	7	]	]	PUNCT
ftr-341	126	8	almost	almost	ADV
ftr-341	126	9	surely	surely	ADV
ftr-341	126	10	would	would	AUX
ftr-341	126	11	go	go	VERB
ftr-341	126	12	to	to	ADP
ftr-341	126	13	college	college	NOUN
ftr-341	126	14	in	in	ADP
ftr-341	126	15	any	any	DET
ftr-341	126	16	case	case	NOUN
ftr-341	126	17	.	.	PUNCT
ftr-341	126	18	”	"	PUNCT
ftr-341	126	19	)	)	PUNCT
ftr-341	127	1	;	;	PUNCT
ftr-341	127	2	see	see	VERB
ftr-341	127	3	also	also	ADV
ftr-341	127	4	schenk	schenk	PROPN
ftr-341	127	5	&	&	CCONJ
ftr-341	127	6	grossman	grossman	PROPN
ftr-341	127	7	,	,	PUNCT
ftr-341	127	8	supra	supra	PROPN
ftr-341	127	9	note	note	NOUN
ftr-341	127	10	13	13	NUM
ftr-341	127	11	,	,	PUNCT
ftr-341	127	12	at	at	ADP
ftr-341	127	13	351	351	NUM
ftr-341	127	14	(	(	PUNCT
ftr-341	127	15	“	"	PUNCT
ftr-341	127	16	higher	high	ADJ
ftr-341	127	17	income	income	NOUN
ftr-341	127	18	taxpayers	taxpayer	NOUN
ftr-341	127	19	,	,	PUNCT
ftr-341	127	20	[	[	X
ftr-341	127	21	]	]	X
ftr-341	127	22	have	have	VERB
ftr-341	127	23	a	a	DET
ftr-341	127	24	strong	strong	ADJ
ftr-341	127	25	propensity	propensity	NOUN
ftr-341	127	26	to	to	PART
ftr-341	127	27	save	save	VERB
ftr-341	127	28	,	,	PUNCT
ftr-341	127	29	especially	especially	ADV
ftr-341	127	30	for	for	ADP
ftr-341	127	31	college	college	NOUN
ftr-341	127	32	,	,	PUNCT
ftr-341	127	33	and	and	CCONJ
ftr-341	127	34	need	need	VERB
ftr-341	127	35	no	no	DET
ftr-341	127	36	incentive	incentive	NOUN
ftr-341	127	37	to	to	PART
ftr-341	127	38	do	do	AUX
ftr-341	127	39	so	so	ADV
ftr-341	127	40	.	.	PUNCT
ftr-341	127	41	.	.	PUNCT
ftr-341	127	42	.	.	PUNCT
ftr-341	127	43	.	.	PUNCT
ftr-341	127	44	”	"	PUNCT
ftr-341	127	45	)	)	PUNCT
ftr-341	127	46	.	.	PUNCT
ftr-341	128	1	26	26	NUM
ftr-341	128	2	.	.	PUNCT
ftr-341	128	3	see	see	VERB
ftr-341	128	4	schenk	schenk	PROPN
ftr-341	128	5	&	&	CCONJ
ftr-341	128	6	grossman	grossman	PROPN
ftr-341	128	7	,	,	PUNCT
ftr-341	128	8	supra	supra	PROPN
ftr-341	128	9	note	note	NOUN
ftr-341	128	10	13	13	NUM
ftr-341	128	11	,	,	PUNCT
ftr-341	128	12	at	at	ADP
ftr-341	128	13	351	351	NUM
ftr-341	128	14	;	;	PUNCT
ftr-341	128	15	infra	infra	NOUN
ftr-341	128	16	figure	figure	NOUN
ftr-341	128	17	1	1	NUM
ftr-341	128	18	.	.	NOUN
ftr-341	128	19	27	27	NUM
ftr-341	128	20	.	.	PUNCT
ftr-341	129	1	see	see	VERB
ftr-341	129	2	infra	infra	NOUN
ftr-341	129	3	figure	figure	NOUN
ftr-341	129	4	1	1	NUM
ftr-341	129	5	.	.	NOUN
ftr-341	129	6	2011	2011	NUM
ftr-341	129	7	]	]	PUNCT
ftr-341	129	8	in	in	ADP
ftr-341	129	9	defense	defense	NOUN
ftr-341	129	10	of	of	ADP
ftr-341	129	11	college	college	NOUN
ftr-341	129	12	savings	saving	NOUN
ftr-341	129	13	plans	plan	VERB
ftr-341	129	14	105	105	NUM
ftr-341	129	15	b.	b.	PROPN
ftr-341	129	16	current	current	ADJ
ftr-341	129	17	529	529	NUM
ftr-341	129	18	plans	plan	NOUN
ftr-341	129	19	1	1	NUM
ftr-341	129	20	.	.	PUNCT
ftr-341	129	21	structure	structure	NOUN
ftr-341	129	22	qualified	qualified	ADJ
ftr-341	129	23	tuition	tuition	NOUN
ftr-341	129	24	plans	plan	NOUN
ftr-341	129	25	,	,	PUNCT
ftr-341	129	26	commonly	commonly	ADV
ftr-341	129	27	referred	refer	VERB
ftr-341	129	28	to	to	ADP
ftr-341	129	29	as	as	ADP
ftr-341	129	30	“	"	PUNCT
ftr-341	129	31	529	529	NUM
ftr-341	129	32	plans	plan	NOUN
ftr-341	129	33	”	"	PUNCT
ftr-341	129	34	for	for	ADP
ftr-341	129	35	the	the	DET
ftr-341	129	36	code	code	NOUN
ftr-341	129	37	section	section	NOUN
ftr-341	129	38	which	which	PRON
ftr-341	129	39	authorizes	authorize	VERB
ftr-341	129	40	them	they	PRON
ftr-341	129	41	,	,	PUNCT
ftr-341	129	42	were	be	AUX
ftr-341	129	43	first	first	ADV
ftr-341	129	44	introduced	introduce	VERB
ftr-341	129	45	into	into	ADP
ftr-341	129	46	the	the	DET
ftr-341	129	47	tax	tax	NOUN
ftr-341	129	48	code	code	NOUN
ftr-341	129	49	in	in	ADP
ftr-341	129	50	1996.28	1996.28	NUM
ftr-341	129	51	section	section	NOUN
ftr-341	129	52	529	529	NUM
ftr-341	129	53	allows	allow	VERB
ftr-341	129	54	all	all	DET
ftr-341	129	55	fifty	fifty	NUM
ftr-341	129	56	states	state	NOUN
ftr-341	129	57	and	and	CCONJ
ftr-341	129	58	the	the	DET
ftr-341	129	59	district	district	NOUN
ftr-341	129	60	of	of	ADP
ftr-341	129	61	columbia	columbia	PROPN
ftr-341	129	62	to	to	PART
ftr-341	129	63	administer	administer	VERB
ftr-341	129	64	such	such	ADJ
ftr-341	129	65	plans	plan	NOUN
ftr-341	129	66	and	and	CCONJ
ftr-341	129	67	provides	provide	VERB
ftr-341	129	68	rules	rule	NOUN
ftr-341	129	69	that	that	SCONJ
ftr-341	129	70	the	the	DET
ftr-341	129	71	plans	plan	NOUN
ftr-341	129	72	must	must	AUX
ftr-341	129	73	follow	follow	VERB
ftr-341	129	74	in	in	ADP
ftr-341	129	75	order	order	NOUN
ftr-341	129	76	to	to	PART
ftr-341	129	77	receive	receive	VERB
ftr-341	129	78	favorable	favorable	ADJ
ftr-341	129	79	tax	tax	NOUN
ftr-341	129	80	treatment.29	treatment.29	NOUN
ftr-341	129	81	the	the	DET
ftr-341	129	82	plans	plan	NOUN
ftr-341	129	83	are	be	AUX
ftr-341	129	84	then	then	ADV
ftr-341	129	85	administered	administer	VERB
ftr-341	129	86	by	by	ADP
ftr-341	129	87	the	the	DET
ftr-341	129	88	states	state	NOUN
ftr-341	129	89	.	.	PUNCT
ftr-341	130	1	forty	forty	NUM
ftr-341	130	2	-	-	PUNCT
ftr-341	130	3	three	three	NUM
ftr-341	130	4	of	of	ADP
ftr-341	130	5	the	the	DET
ftr-341	130	6	states	state	NOUN
ftr-341	130	7	allow	allow	VERB
ftr-341	130	8	investment	investment	NOUN
ftr-341	130	9	by	by	ADP
ftr-341	130	10	out	out	ADV
ftr-341	130	11	-	-	PUNCT
ftr-341	130	12	of	of	ADP
ftr-341	130	13	-	-	PUNCT
ftr-341	130	14	state	state	NOUN
ftr-341	130	15	residents	resident	NOUN
ftr-341	130	16	while	while	SCONJ
ftr-341	130	17	five	five	NUM
ftr-341	130	18	make	make	VERB
ftr-341	130	19	them	they	PRON
ftr-341	130	20	available	available	ADJ
ftr-341	130	21	only	only	ADV
ftr-341	130	22	for	for	ADP
ftr-341	130	23	in	in	ADP
ftr-341	130	24	-	-	PUNCT
ftr-341	130	25	state	state	NOUN
ftr-341	130	26	residents.30	residents.30	NOUN
ftr-341	130	27	most	most	ADJ
ftr-341	130	28	states	state	NOUN
ftr-341	130	29	contract	contract	VERB
ftr-341	130	30	out	out	ADP
ftr-341	130	31	management	management	NOUN
ftr-341	130	32	and	and	CCONJ
ftr-341	130	33	record	record	NOUN
ftr-341	130	34	-	-	PUNCT
ftr-341	130	35	keeping	keep	VERB
ftr-341	130	36	functions	function	NOUN
ftr-341	130	37	,	,	PUNCT
ftr-341	130	38	and	and	CCONJ
ftr-341	130	39	all	all	DET
ftr-341	130	40	states	state	NOUN
ftr-341	130	41	contract	contract	VERB
ftr-341	130	42	out	out	ADP
ftr-341	130	43	investment	investment	NOUN
ftr-341	130	44	services	service	NOUN
ftr-341	130	45	to	to	ADP
ftr-341	130	46	third	third	ADJ
ftr-341	130	47	-	-	PUNCT
ftr-341	130	48	party	party	NOUN
ftr-341	130	49	financial	financial	ADJ
ftr-341	130	50	services	service	NOUN
ftr-341	130	51	companies.31	companies.31	VERB
ftr-341	130	52	these	these	DET
ftr-341	130	53	plans	plan	NOUN
ftr-341	130	54	can	can	AUX
ftr-341	130	55	,	,	PUNCT
ftr-341	130	56	but	but	CCONJ
ftr-341	130	57	do	do	AUX
ftr-341	130	58	not	not	PART
ftr-341	130	59	always	always	ADV
ftr-341	130	60	,	,	PUNCT
ftr-341	130	61	come	come	VERB
ftr-341	130	62	with	with	ADP
ftr-341	130	63	fees	fee	NOUN
ftr-341	130	64	attached	attach	VERB
ftr-341	130	65	for	for	ADP
ftr-341	130	66	enrollment	enrollment	NOUN
ftr-341	130	67	,	,	PUNCT
ftr-341	130	68	maintenance	maintenance	NOUN
ftr-341	130	69	,	,	PUNCT
ftr-341	130	70	and	and	CCONJ
ftr-341	130	71	administration.32	administration.32	PROPN
ftr-341	130	72	the	the	DET
ftr-341	130	73	state	state	NOUN
ftr-341	130	74	tax	tax	NOUN
ftr-341	130	75	benefits	benefit	NOUN
ftr-341	130	76	can	can	AUX
ftr-341	130	77	vary	vary	VERB
ftr-341	130	78	widely	widely	ADV
ftr-341	130	79	but	but	CCONJ
ftr-341	130	80	are	be	AUX
ftr-341	130	81	generally	generally	ADV
ftr-341	130	82	more	more	ADV
ftr-341	130	83	favorable	favorable	ADJ
ftr-341	130	84	than	than	ADP
ftr-341	130	85	federal	federal	ADJ
ftr-341	130	86	tax	tax	NOUN
ftr-341	130	87	treatment	treatment	NOUN
ftr-341	130	88	.	.	PUNCT
ftr-341	131	1	most	most	ADJ
ftr-341	131	2	are	be	AUX
ftr-341	131	3	both	both	ADV
ftr-341	131	4	deductible	deductible	ADJ
ftr-341	131	5	when	when	SCONJ
ftr-341	131	6	money	money	NOUN
ftr-341	131	7	is	be	AUX
ftr-341	131	8	contributed	contribute	VERB
ftr-341	131	9	and	and	CCONJ
ftr-341	131	10	excludable	excludable	ADJ
ftr-341	131	11	upon	upon	SCONJ
ftr-341	131	12	withdrawal	withdrawal	NOUN
ftr-341	131	13	under	under	ADP
ftr-341	131	14	state	state	NOUN
ftr-341	131	15	income	income	NOUN
ftr-341	131	16	taxes.33	taxes.33	PROPN
ftr-341	131	17	28	28	NUM
ftr-341	131	18	.	.	PUNCT
ftr-341	132	1	irc	irc	PROPN
ftr-341	132	2	§	§	PROPN
ftr-341	132	3	529	529	NUM
ftr-341	132	4	.	.	PUNCT
ftr-341	133	1	there	there	PRON
ftr-341	133	2	are	be	VERB
ftr-341	133	3	actually	actually	ADV
ftr-341	133	4	two	two	NUM
ftr-341	133	5	different	different	ADJ
ftr-341	133	6	types	type	NOUN
ftr-341	133	7	of	of	ADP
ftr-341	133	8	plan	plan	NOUN
ftr-341	133	9	authorized	authorize	VERB
ftr-341	133	10	under	under	ADP
ftr-341	133	11	§	§	PROPN
ftr-341	133	12	529	529	NUM
ftr-341	133	13	of	of	ADP
ftr-341	133	14	the	the	DET
ftr-341	133	15	code	code	NOUN
ftr-341	133	16	:	:	PUNCT
ftr-341	133	17	college	college	NOUN
ftr-341	133	18	savings	saving	NOUN
ftr-341	133	19	plans	plan	NOUN
ftr-341	133	20	and	and	CCONJ
ftr-341	133	21	prepaid	prepay	VERB
ftr-341	133	22	tuition	tuition	NOUN
ftr-341	133	23	plans	plan	NOUN
ftr-341	133	24	.	.	PUNCT
ftr-341	134	1	in	in	ADP
ftr-341	134	2	2008	2008	NUM
ftr-341	134	3	,	,	PUNCT
ftr-341	134	4	88	88	NUM
ftr-341	134	5	percent	percent	NOUN
ftr-341	134	6	of	of	ADP
ftr-341	134	7	assets	asset	NOUN
ftr-341	134	8	were	be	AUX
ftr-341	134	9	in	in	ADP
ftr-341	134	10	college	college	NOUN
ftr-341	134	11	savings	saving	NOUN
ftr-341	134	12	plans	plan	NOUN
ftr-341	134	13	with	with	ADP
ftr-341	134	14	only	only	ADV
ftr-341	134	15	12	12	NUM
ftr-341	134	16	percent	percent	NOUN
ftr-341	134	17	in	in	ADP
ftr-341	134	18	prepaid	prepaid	ADJ
ftr-341	134	19	tuition	tuition	NOUN
ftr-341	134	20	plans	plan	NOUN
ftr-341	134	21	.	.	PUNCT
ftr-341	135	1	there	there	PRON
ftr-341	135	2	has	have	AUX
ftr-341	135	3	been	be	AUX
ftr-341	135	4	a	a	DET
ftr-341	135	5	steady	steady	ADJ
ftr-341	135	6	shift	shift	NOUN
ftr-341	135	7	away	away	ADV
ftr-341	135	8	from	from	ADP
ftr-341	135	9	prepaid	prepaid	ADJ
ftr-341	135	10	tuition	tuition	NOUN
ftr-341	135	11	plans	plan	NOUN
ftr-341	135	12	(	(	PUNCT
ftr-341	135	13	which	which	DET
ftr-341	135	14	pre	pre	ADJ
ftr-341	135	15	-	-	NOUN
ftr-341	135	16	date	date	ADJ
ftr-341	135	17	college	college	NOUN
ftr-341	135	18	savings	saving	NOUN
ftr-341	135	19	plans	plan	NOUN
ftr-341	135	20	)	)	PUNCT
ftr-341	135	21	to	to	ADP
ftr-341	135	22	college	college	NOUN
ftr-341	135	23	savings	saving	NOUN
ftr-341	135	24	plans	plan	NOUN
ftr-341	135	25	.	.	PUNCT
ftr-341	136	1	while	while	SCONJ
ftr-341	136	2	the	the	DET
ftr-341	136	3	tax	tax	NOUN
ftr-341	136	4	treatment	treatment	NOUN
ftr-341	136	5	of	of	ADP
ftr-341	136	6	the	the	DET
ftr-341	136	7	two	two	NUM
ftr-341	136	8	types	type	NOUN
ftr-341	136	9	of	of	ADP
ftr-341	136	10	plans	plan	NOUN
ftr-341	136	11	are	be	AUX
ftr-341	136	12	highly	highly	ADV
ftr-341	136	13	similar	similar	ADJ
ftr-341	136	14	,	,	PUNCT
ftr-341	136	15	this	this	DET
ftr-341	136	16	paper	paper	NOUN
ftr-341	136	17	will	will	AUX
ftr-341	136	18	only	only	ADV
ftr-341	136	19	specifically	specifically	ADV
ftr-341	136	20	discuss	discuss	VERB
ftr-341	136	21	college	college	NOUN
ftr-341	136	22	savings	saving	NOUN
ftr-341	136	23	plan	plan	NOUN
ftr-341	136	24	and	and	CCONJ
ftr-341	136	25	this	this	PRON
ftr-341	136	26	is	be	AUX
ftr-341	136	27	what	what	PRON
ftr-341	136	28	is	be	AUX
ftr-341	136	29	meant	mean	VERB
ftr-341	136	30	by	by	ADP
ftr-341	136	31	529	529	NUM
ftr-341	136	32	plans	plan	NOUN
ftr-341	136	33	.	.	PUNCT
ftr-341	137	1	29	29	NUM
ftr-341	137	2	.	.	PUNCT
ftr-341	138	1	the	the	DET
ftr-341	138	2	only	only	ADJ
ftr-341	138	3	rule	rule	NOUN
ftr-341	138	4	of	of	ADP
ftr-341	138	5	real	real	ADJ
ftr-341	138	6	consequence	consequence	NOUN
ftr-341	138	7	here	here	ADV
ftr-341	138	8	is	be	AUX
ftr-341	138	9	that	that	SCONJ
ftr-341	138	10	each	each	DET
ftr-341	138	11	plan	plan	NOUN
ftr-341	138	12	must	must	AUX
ftr-341	138	13	have	have	VERB
ftr-341	138	14	one	one	NUM
ftr-341	138	15	and	and	CCONJ
ftr-341	138	16	only	only	ADV
ftr-341	138	17	one	one	NUM
ftr-341	138	18	“	"	PUNCT
ftr-341	138	19	designated	designate	VERB
ftr-341	138	20	beneficiary	beneficiary	NOUN
ftr-341	138	21	”	"	PUNCT
ftr-341	138	22	at	at	ADP
ftr-341	138	23	all	all	DET
ftr-341	138	24	times	time	NOUN
ftr-341	138	25	.	.	PUNCT
ftr-341	139	1	30	30	NUM
ftr-341	139	2	.	.	PUNCT
ftr-341	140	1	the	the	DET
ftr-341	140	2	plans	plan	NOUN
ftr-341	140	3	are	be	AUX
ftr-341	140	4	available	available	ADJ
ftr-341	140	5	in	in	ADP
ftr-341	140	6	the	the	DET
ftr-341	140	7	district	district	NOUN
ftr-341	140	8	of	of	ADP
ftr-341	140	9	columbia	columbia	PROPN
ftr-341	140	10	and	and	CCONJ
ftr-341	140	11	every	every	DET
ftr-341	140	12	state	state	NOUN
ftr-341	140	13	except	except	SCONJ
ftr-341	140	14	wyoming	wyoming	PROPN
ftr-341	140	15	.	.	PUNCT
ftr-341	141	1	in	in	ADP
ftr-341	141	2	addition	addition	NOUN
ftr-341	141	3	,	,	PUNCT
ftr-341	141	4	tennessee	tennessee	PROPN
ftr-341	141	5	and	and	CCONJ
ftr-341	141	6	washington	washington	PROPN
ftr-341	141	7	offer	offer	VERB
ftr-341	141	8	only	only	ADV
ftr-341	141	9	prepaid	prepaid	ADJ
ftr-341	141	10	tuition	tuition	NOUN
ftr-341	141	11	plans	plan	NOUN
ftr-341	141	12	and	and	CCONJ
ftr-341	141	13	not	not	PART
ftr-341	141	14	savings	saving	NOUN
ftr-341	141	15	plans	plan	NOUN
ftr-341	141	16	.	.	PUNCT
ftr-341	142	1	dep’t	dep’t	NOUN
ftr-341	142	2	of	of	ADP
ftr-341	142	3	treas	treas	PROPN
ftr-341	142	4	.	.	PROPN
ftr-341	142	5	,	,	PUNCT
ftr-341	142	6	an	an	DET
ftr-341	142	7	analysis	analysis	NOUN
ftr-341	142	8	of	of	ADP
ftr-341	142	9	section	section	NOUN
ftr-341	142	10	529	529	NUM
ftr-341	142	11	college	college	NOUN
ftr-341	142	12	savings	saving	NOUN
ftr-341	142	13	and	and	CCONJ
ftr-341	142	14	prepaid	prepay	VERB
ftr-341	142	15	tuition	tuition	NOUN
ftr-341	142	16	plans	plan	NOUN
ftr-341	142	17	:	:	PUNCT
ftr-341	142	18	a	a	DET
ftr-341	142	19	report	report	NOUN
ftr-341	142	20	prepared	prepare	VERB
ftr-341	142	21	by	by	ADP
ftr-341	142	22	the	the	DET
ftr-341	142	23	department	department	PROPN
ftr-341	142	24	of	of	ADP
ftr-341	142	25	treasury	treasury	PROPN
ftr-341	142	26	for	for	ADP
ftr-341	142	27	the	the	DET
ftr-341	142	28	white	white	PROPN
ftr-341	142	29	house	house	PROPN
ftr-341	142	30	task	task	PROPN
ftr-341	142	31	force	force	NOUN
ftr-341	142	32	on	on	ADP
ftr-341	142	33	middle	middle	ADJ
ftr-341	142	34	class	class	NOUN
ftr-341	142	35	working	work	VERB
ftr-341	142	36	families	family	NOUN
ftr-341	142	37	1	1	NUM
ftr-341	142	38	(	(	PUNCT
ftr-341	142	39	sept	sept	PROPN
ftr-341	142	40	.	.	PROPN
ftr-341	142	41	9	9	NUM
ftr-341	142	42	,	,	PUNCT
ftr-341	142	43	2009	2009	NUM
ftr-341	142	44	)	)	PUNCT
ftr-341	142	45	,	,	PUNCT
ftr-341	142	46	http://www.treasury.gov/resource-center/economic-policy/	http://www.treasury.gov/resource-center/economic-policy/	PROPN
ftr-341	142	47	documents/09092009treasuryreportsection529.pdf	documents/09092009treasuryreportsection529.pdf	PROPN
ftr-341	142	48	31	31	NUM
ftr-341	142	49	.	.	PUNCT
ftr-341	143	1	i	i	PRON
ftr-341	143	2	d.	d.	PROPN
ftr-341	143	3	at	at	ADP
ftr-341	143	4	2	2	NUM
ftr-341	143	5	.	.	PUNCT
ftr-341	143	6	32	32	NUM
ftr-341	143	7	.	.	PUNCT
ftr-341	144	1	plans	plan	NOUN
ftr-341	144	2	with	with	ADP
ftr-341	144	3	no	no	DET
ftr-341	144	4	fees	fee	NOUN
ftr-341	144	5	attached	attach	VERB
ftr-341	144	6	are	be	AUX
ftr-341	144	7	offered	offer	VERB
ftr-341	144	8	in	in	ADP
ftr-341	144	9	arizona	arizona	PROPN
ftr-341	144	10	,	,	PUNCT
ftr-341	144	11	california	california	PROPN
ftr-341	144	12	,	,	PUNCT
ftr-341	144	13	connecticut	connecticut	PROPN
ftr-341	144	14	,	,	PUNCT
ftr-341	144	15	florida	florida	PROPN
ftr-341	144	16	,	,	PUNCT
ftr-341	144	17	georgia	georgia	PROPN
ftr-341	144	18	,	,	PUNCT
ftr-341	144	19	idaho	idaho	PROPN
ftr-341	144	20	,	,	PUNCT
ftr-341	144	21	illinois	illinois	PROPN
ftr-341	144	22	,	,	PUNCT
ftr-341	144	23	iowa	iowa	PROPN
ftr-341	144	24	,	,	PUNCT
ftr-341	144	25	kentucky	kentucky	PROPN
ftr-341	144	26	,	,	PUNCT
ftr-341	144	27	louisiana	louisiana	PROPN
ftr-341	144	28	,	,	PUNCT
ftr-341	144	29	michigan	michigan	PROPN
ftr-341	144	30	,	,	PUNCT
ftr-341	144	31	minnesota	minnesota	PROPN
ftr-341	144	32	,	,	PUNCT
ftr-341	144	33	oklahoma	oklahoma	PROPN
ftr-341	144	34	,	,	PUNCT
ftr-341	144	35	tennessee	tennessee	PROPN
ftr-341	144	36	,	,	PUNCT
ftr-341	144	37	and	and	CCONJ
ftr-341	144	38	vermont	vermont	PROPN
ftr-341	144	39	.	.	PUNCT
ftr-341	145	1	see	see	VERB
ftr-341	145	2	generally	generally	ADV
ftr-341	145	3	your	your	PRON
ftr-341	145	4	guide	guide	NOUN
ftr-341	145	5	to	to	ADP
ftr-341	145	6	saving	save	VERB
ftr-341	145	7	for	for	ADP
ftr-341	145	8	college	college	NOUN
ftr-341	145	9	,	,	PUNCT
ftr-341	145	10	http://www.savingforcollege.com	http://www.savingforcollege.com	X
ftr-341	145	11	(	(	PUNCT
ftr-341	145	12	last	last	ADV
ftr-341	145	13	visited	visit	VERB
ftr-341	145	14	jan	jan	PROPN
ftr-341	145	15	.	.	PROPN
ftr-341	145	16	26	26	NUM
ftr-341	145	17	,	,	PUNCT
ftr-341	145	18	2011	2011	NUM
ftr-341	145	19	)	)	PUNCT
ftr-341	145	20	.	.	PUNCT
ftr-341	146	1	33	33	NUM
ftr-341	146	2	.	.	PUNCT
ftr-341	147	1	a	a	DET
ftr-341	147	2	total	total	NOUN
ftr-341	147	3	of	of	ADP
ftr-341	147	4	thirty	thirty	NUM
ftr-341	147	5	-	-	PUNCT
ftr-341	147	6	two	two	NUM
ftr-341	147	7	states	state	NOUN
ftr-341	147	8	offer	offer	VERB
ftr-341	147	9	a	a	DET
ftr-341	147	10	full	full	ADJ
ftr-341	147	11	or	or	CCONJ
ftr-341	147	12	partial	partial	ADJ
ftr-341	147	13	income	income	NOUN
ftr-341	147	14	tax	tax	NOUN
ftr-341	147	15	deduction	deduction	NOUN
ftr-341	147	16	for	for	ADP
ftr-341	147	17	contributions	contribution	NOUN
ftr-341	147	18	to	to	ADP
ftr-341	147	19	the	the	DET
ftr-341	147	20	state	state	NOUN
ftr-341	147	21	’s	’s	PART
ftr-341	147	22	529	529	NUM
ftr-341	147	23	plan	plan	NOUN
ftr-341	147	24	or	or	CCONJ
ftr-341	147	25	have	have	VERB
ftr-341	147	26	no	no	DET
ftr-341	147	27	income	income	NOUN
ftr-341	147	28	tax	tax	NOUN
ftr-341	147	29	.	.	PUNCT
ftr-341	148	1	of	of	ADP
ftr-341	148	2	those	those	PRON
ftr-341	148	3	,	,	PUNCT
ftr-341	148	4	five	five	NUM
ftr-341	148	5	states	state	NOUN
ftr-341	148	6	offer	offer	VERB
ftr-341	148	7	a	a	DET
ftr-341	148	8	full	full	ADJ
ftr-341	148	9	income	income	NOUN
ftr-341	148	10	tax	tax	NOUN
ftr-341	148	11	deduction	deduction	NOUN
ftr-341	148	12	,	,	PUNCT
ftr-341	148	13	twenty	twenty	NUM
ftr-341	148	14	states	state	VERB
ftr-341	148	15	a	a	DET
ftr-341	148	16	partial	partial	ADJ
ftr-341	148	17	income	income	NOUN
ftr-341	148	18	tax	tax	NOUN
ftr-341	148	19	deduction	deduction	NOUN
ftr-341	148	20	,	,	PUNCT
ftr-341	148	21	and	and	CCONJ
ftr-341	148	22	seven	seven	NUM
ftr-341	148	23	states	state	NOUN
ftr-341	148	24	have	have	VERB
ftr-341	148	25	no	no	DET
ftr-341	148	26	income	income	NOUN
ftr-341	148	27	tax	tax	NOUN
ftr-341	148	28	.	.	PUNCT
ftr-341	149	1	those	those	DET
ftr-341	149	2	states	state	NOUN
ftr-341	149	3	that	that	PRON
ftr-341	149	4	offer	offer	VERB
ftr-341	149	5	a	a	DET
ftr-341	149	6	partial	partial	ADJ
ftr-341	149	7	income	income	NOUN
ftr-341	149	8	tax	tax	NOUN
ftr-341	149	9	deduction	deduction	NOUN
ftr-341	149	10	often	often	ADV
ftr-341	149	11	allow	allow	VERB
ftr-341	149	12	a	a	DET
ftr-341	149	13	carry	carry	NOUN
ftr-341	149	14	forward	forward	ADV
ftr-341	149	15	of	of	ADP
ftr-341	149	16	excess	excess	ADJ
ftr-341	149	17	contributions	contribution	NOUN
ftr-341	149	18	for	for	ADP
ftr-341	149	19	up	up	ADP
ftr-341	149	20	to	to	PART
ftr-341	149	21	five	five	NUM
ftr-341	149	22	years	year	NOUN
ftr-341	149	23	.	.	PUNCT
ftr-341	150	1	see	see	VERB
ftr-341	150	2	saving	save	VERB
ftr-341	150	3	for	for	ADP
ftr-341	150	4	college	college	NOUN
ftr-341	150	5	,	,	PUNCT
ftr-341	150	6	compare	compare	VERB
ftr-341	150	7	529	529	NUM
ftr-341	150	8	plans	plan	NOUN
ftr-341	150	9	,	,	PUNCT
ftr-341	150	10	compare	compare	VERB
ftr-341	150	11	by	by	ADP
ftr-341	150	12	features	feature	NOUN
ftr-341	150	13	,	,	PUNCT
ftr-341	150	14	http://www.savingforcollege.com/compare_529_plans/index.php?plan_question_ids	http://www.savingforcollege.com/compare_529_plans/index.php?plan_question_id	NOUN
ftr-341	150	15	[	[	PUNCT
ftr-341	150	16	106	106	NUM
ftr-341	150	17	florida	florida	PROPN
ftr-341	150	18	tax	tax	NOUN
ftr-341	150	19	review	review	NOUN
ftr-341	151	1	[	[	X
ftr-341	151	2	vol	vol	NOUN
ftr-341	151	3	.	.	PUNCT
ftr-341	151	4	11:2	11:2	NUM
ftr-341	151	5	investors	investor	NOUN
ftr-341	151	6	in	in	ADP
ftr-341	151	7	these	these	DET
ftr-341	151	8	accounts	account	NOUN
ftr-341	151	9	can	can	AUX
ftr-341	151	10	not	not	PART
ftr-341	151	11	fully	fully	ADV
ftr-341	151	12	control	control	VERB
ftr-341	151	13	how	how	SCONJ
ftr-341	151	14	the	the	DET
ftr-341	151	15	funds	fund	NOUN
ftr-341	151	16	are	be	AUX
ftr-341	151	17	invested	invest	VERB
ftr-341	151	18	,	,	PUNCT
ftr-341	151	19	but	but	CCONJ
ftr-341	151	20	generally	generally	ADV
ftr-341	151	21	are	be	AUX
ftr-341	151	22	able	able	ADJ
ftr-341	151	23	to	to	PART
ftr-341	151	24	choose	choose	VERB
ftr-341	151	25	between	between	ADP
ftr-341	151	26	several	several	ADJ
ftr-341	151	27	options	option	NOUN
ftr-341	151	28	.	.	PUNCT
ftr-341	152	1	this	this	DET
ftr-341	152	2	choice	choice	NOUN
ftr-341	152	3	usually	usually	ADV
ftr-341	152	4	allows	allow	VERB
ftr-341	152	5	variations	variation	NOUN
ftr-341	152	6	based	base	VERB
ftr-341	152	7	on	on	ADP
ftr-341	152	8	the	the	DET
ftr-341	152	9	time	time	NOUN
ftr-341	152	10	until	until	SCONJ
ftr-341	152	11	college	college	NOUN
ftr-341	152	12	enrollment	enrollment	NOUN
ftr-341	152	13	for	for	ADP
ftr-341	152	14	the	the	DET
ftr-341	152	15	beneficiary	beneficiary	NOUN
ftr-341	152	16	and	and	CCONJ
ftr-341	152	17	personal	personal	ADJ
ftr-341	152	18	preferences	preference	NOUN
ftr-341	152	19	for	for	ADP
ftr-341	152	20	risk.34	risk.34	NOUN
ftr-341	152	21	some	some	DET
ftr-341	152	22	states	state	NOUN
ftr-341	152	23	offer	offer	VERB
ftr-341	152	24	investment	investment	NOUN
ftr-341	152	25	options	option	NOUN
ftr-341	152	26	that	that	PRON
ftr-341	152	27	are	be	AUX
ftr-341	152	28	guaranteed	guarantee	VERB
ftr-341	152	29	to	to	PART
ftr-341	152	30	grow	grow	VERB
ftr-341	152	31	with	with	ADP
ftr-341	152	32	the	the	DET
ftr-341	152	33	rate	rate	NOUN
ftr-341	152	34	of	of	ADP
ftr-341	152	35	tuition	tuition	NOUN
ftr-341	152	36	for	for	ADP
ftr-341	152	37	instate	instate	ADJ
ftr-341	152	38	colleges.35	colleges.35	NOUN
ftr-341	152	39	the	the	DET
ftr-341	152	40	primary	primary	ADJ
ftr-341	152	41	federal	federal	ADJ
ftr-341	152	42	tax	tax	NOUN
ftr-341	152	43	benefit	benefit	NOUN
ftr-341	152	44	stems	stem	VERB
ftr-341	152	45	from	from	ADP
ftr-341	152	46	the	the	DET
ftr-341	152	47	exclusion	exclusion	NOUN
ftr-341	152	48	from	from	ADP
ftr-341	152	49	federal	federal	ADJ
ftr-341	152	50	income	income	NOUN
ftr-341	152	51	tax	tax	NOUN
ftr-341	152	52	of	of	ADP
ftr-341	152	53	withdrawals	withdrawal	NOUN
ftr-341	152	54	from	from	ADP
ftr-341	152	55	a	a	DET
ftr-341	152	56	qualified	qualified	ADJ
ftr-341	152	57	account	account	NOUN
ftr-341	152	58	used	use	VERB
ftr-341	152	59	for	for	ADP
ftr-341	152	60	qualified	qualified	ADJ
ftr-341	152	61	higher	high	ADJ
ftr-341	152	62	education	education	NOUN
ftr-341	152	63	expenses	expense	NOUN
ftr-341	152	64	.	.	PUNCT
ftr-341	153	1	the	the	DET
ftr-341	153	2	earnings	earning	NOUN
ftr-341	153	3	accrued	accrue	VERB
ftr-341	153	4	on	on	ADP
ftr-341	153	5	the	the	DET
ftr-341	153	6	accounts	account	NOUN
ftr-341	153	7	are	be	AUX
ftr-341	153	8	also	also	ADV
ftr-341	153	9	tax	tax	NOUN
ftr-341	153	10	-	-	PUNCT
ftr-341	153	11	free	free	ADJ
ftr-341	153	12	.	.	PUNCT
ftr-341	154	1	contributions	contribution	NOUN
ftr-341	154	2	are	be	AUX
ftr-341	154	3	made	make	VERB
ftr-341	154	4	from	from	ADP
ftr-341	154	5	after	after	ADP
ftr-341	154	6	-	-	PUNCT
ftr-341	154	7	tax	tax	NOUN
ftr-341	154	8	income	income	NOUN
ftr-341	154	9	for	for	ADP
ftr-341	154	10	federal	federal	ADJ
ftr-341	154	11	tax	tax	NOUN
ftr-341	154	12	purposes.36	purposes.36	NOUN
ftr-341	154	13	529	529	NUM
ftr-341	154	14	plans	plan	NOUN
ftr-341	154	15	grew	grow	VERB
ftr-341	154	16	significantly	significantly	ADV
ftr-341	154	17	after	after	ADP
ftr-341	154	18	2001	2001	NUM
ftr-341	154	19	when	when	SCONJ
ftr-341	154	20	they	they	PRON
ftr-341	154	21	were	be	AUX
ftr-341	154	22	revised	revise	VERB
ftr-341	154	23	to	to	PART
ftr-341	154	24	make	make	VERB
ftr-341	154	25	distributions	distribution	NOUN
ftr-341	154	26	tax	tax	NOUN
ftr-341	154	27	-	-	PUNCT
ftr-341	154	28	free	free	ADJ
ftr-341	154	29	at	at	ADP
ftr-341	154	30	a	a	DET
ftr-341	154	31	federal	federal	ADJ
ftr-341	154	32	level	level	NOUN
ftr-341	154	33	as	as	ADV
ftr-341	154	34	long	long	ADV
ftr-341	154	35	as	as	SCONJ
ftr-341	154	36	used	use	VERB
ftr-341	154	37	for	for	ADP
ftr-341	154	38	qualified	qualified	ADJ
ftr-341	154	39	expenses.37	expenses.37	NOUN
ftr-341	154	40	prior	prior	ADV
ftr-341	154	41	to	to	ADP
ftr-341	154	42	that	that	DET
ftr-341	154	43	time	time	NOUN
ftr-341	154	44	,	,	PUNCT
ftr-341	154	45	the	the	DET
ftr-341	154	46	benefit	benefit	NOUN
ftr-341	154	47	of	of	ADP
ftr-341	154	48	such	such	ADJ
ftr-341	154	49	plans	plan	NOUN
ftr-341	154	50	was	be	AUX
ftr-341	154	51	that	that	SCONJ
ftr-341	154	52	contributions	contribution	NOUN
ftr-341	154	53	could	could	AUX
ftr-341	154	54	grow	grow	VERB
ftr-341	154	55	tax	tax	NOUN
ftr-341	154	56	-	-	PUNCT
ftr-341	154	57	deferred	defer	VERB
ftr-341	154	58	;	;	PUNCT
ftr-341	154	59	the	the	DET
ftr-341	154	60	earnings	earning	NOUN
ftr-341	154	61	on	on	ADP
ftr-341	154	62	such	such	ADJ
ftr-341	154	63	accounts	account	NOUN
ftr-341	154	64	were	be	AUX
ftr-341	154	65	only	only	ADV
ftr-341	154	66	taxable	taxable	ADJ
ftr-341	154	67	once	once	ADV
ftr-341	154	68	distributed	distribute	VERB
ftr-341	154	69	.	.	PUNCT
ftr-341	155	1	after	after	SCONJ
ftr-341	155	2	the	the	DET
ftr-341	155	3	benefit	benefit	NOUN
ftr-341	155	4	changed	change	VERB
ftr-341	155	5	from	from	ADP
ftr-341	155	6	deferral	deferral	ADJ
ftr-341	155	7	to	to	ADP
ftr-341	155	8	exemption	exemption	NOUN
ftr-341	155	9	,	,	PUNCT
ftr-341	155	10	the	the	DET
ftr-341	155	11	assets	asset	NOUN
ftr-341	155	12	in	in	ADP
ftr-341	155	13	529	529	NUM
ftr-341	155	14	plans	plan	NOUN
ftr-341	155	15	grew	grow	VERB
ftr-341	155	16	from	from	ADP
ftr-341	155	17	$	$	SYM
ftr-341	155	18	14	14	NUM
ftr-341	155	19	billion	billion	NUM
ftr-341	155	20	to	to	PART
ftr-341	155	21	$	$	SYM
ftr-341	155	22	130	130	NUM
ftr-341	155	23	billion	billion	NUM
ftr-341	155	24	within	within	ADP
ftr-341	155	25	six	six	NUM
ftr-341	155	26	years.38	years.38	PROPN
ftr-341	155	27	section	section	NOUN
ftr-341	155	28	529	529	NUM
ftr-341	155	29	plans	plan	NOUN
ftr-341	155	30	also	also	ADV
ftr-341	155	31	allow	allow	VERB
ftr-341	155	32	for	for	ADP
ftr-341	155	33	beneficial	beneficial	ADJ
ftr-341	155	34	gift	gift	NOUN
ftr-341	155	35	tax	tax	NOUN
ftr-341	155	36	treatment.39	treatment.39	NOUN
ftr-341	155	37	up	up	ADP
ftr-341	155	38	to	to	PART
ftr-341	155	39	five	five	NUM
ftr-341	155	40	years	year	NOUN
ftr-341	155	41	of	of	ADP
ftr-341	155	42	tax	tax	NOUN
ftr-341	155	43	-	-	PUNCT
ftr-341	155	44	exempt	exempt	ADJ
ftr-341	155	45	giving	giving	NOUN
ftr-341	155	46	can	can	AUX
ftr-341	155	47	be	be	AUX
ftr-341	155	48	compressed	compress	VERB
ftr-341	155	49	into	into	ADP
ftr-341	155	50	a	a	DET
ftr-341	155	51	one	one	NUM
ftr-341	155	52	-	-	PUNCT
ftr-341	155	53	year	year	NOUN
ftr-341	155	54	period	period	NOUN
ftr-341	155	55	.	.	PUNCT
ftr-341	156	1	as	as	ADP
ftr-341	156	2	of	of	ADP
ftr-341	156	3	2010	2010	NUM
ftr-341	156	4	,	,	PUNCT
ftr-341	156	5	the	the	DET
ftr-341	156	6	§	§	PROPN
ftr-341	156	7	2503(h	2503(h	NOUN
ftr-341	156	8	)	)	PUNCT
ftr-341	156	9	gift	gift	NOUN
ftr-341	156	10	tax	tax	NOUN
ftr-341	156	11	exclusion	exclusion	NOUN
ftr-341	156	12	was	be	AUX
ftr-341	156	13	$	$	SYM
ftr-341	156	14	13,000	13,000	NUM
ftr-341	156	15	annually.40	annually.40	NOUN
ftr-341	156	16	based	base	VERB
ftr-341	156	17	on	on	ADP
ftr-341	156	18	this	this	DET
ftr-341	156	19	amount	amount	NOUN
ftr-341	156	20	,	,	PUNCT
ftr-341	156	21	a	a	DET
ftr-341	156	22	donor	donor	NOUN
ftr-341	156	23	could	could	AUX
ftr-341	156	24	deposit	deposit	VERB
ftr-341	156	25	up	up	ADP
ftr-341	156	26	to	to	PART
ftr-341	156	27	$	$	SYM
ftr-341	156	28	65,000	65,000	NUM
ftr-341	156	29	into	into	ADP
ftr-341	156	30	the	the	DET
ftr-341	156	31	account	account	NOUN
ftr-341	156	32	in	in	ADP
ftr-341	156	33	one	one	NUM
ftr-341	156	34	year	year	NOUN
ftr-341	156	35	without	without	ADP
ftr-341	156	36	being	be	AUX
ftr-341	156	37	subject	subject	ADJ
ftr-341	156	38	to	to	ADP
ftr-341	156	39	the	the	DET
ftr-341	156	40	gift	gift	NOUN
ftr-341	156	41	tax	tax	NOUN
ftr-341	156	42	.	.	PUNCT
ftr-341	157	1	the	the	DET
ftr-341	157	2	donor	donor	NOUN
ftr-341	157	3	could	could	AUX
ftr-341	157	4	then	then	ADV
ftr-341	157	5	not	not	PART
ftr-341	157	6	take	take	VERB
ftr-341	157	7	advantage	advantage	NOUN
ftr-341	157	8	of	of	ADP
ftr-341	157	9	the	the	DET
ftr-341	157	10	annual	annual	ADJ
ftr-341	157	11	exclusion	exclusion	NOUN
ftr-341	157	12	as	as	ADP
ftr-341	157	13	to	to	ADP
ftr-341	157	14	that	that	DET
ftr-341	157	15	beneficiary	beneficiary	NOUN
ftr-341	157	16	for	for	ADP
ftr-341	157	17	the	the	DET
ftr-341	157	18	next	next	ADJ
ftr-341	157	19	four	four	NUM
ftr-341	157	20	years	year	NOUN
ftr-341	157	21	,	,	PUNCT
ftr-341	157	22	but	but	CCONJ
ftr-341	157	23	this	this	PRON
ftr-341	157	24	allows	allow	VERB
ftr-341	157	25	a	a	DET
ftr-341	157	26	larger	large	ADJ
ftr-341	157	27	lump	lump	NOUN
ftr-341	157	28	sum	sum	NOUN
ftr-341	157	29	and	and	CCONJ
ftr-341	157	30	therefore	therefore	ADV
ftr-341	157	31	a	a	DET
ftr-341	157	32	larger	large	ADJ
ftr-341	157	33	accumulation	accumulation	NOUN
ftr-341	157	34	of	of	ADP
ftr-341	157	35	interest	interest	NOUN
ftr-341	157	36	over	over	ADP
ftr-341	157	37	that	that	DET
ftr-341	157	38	time	time	NOUN
ftr-341	157	39	.	.	PUNCT
ftr-341	158	1	]=	]=	PUNCT
ftr-341	158	2	437&plan_question_ids[]=85&mode	437&plan_question_ids[]=85&mode	NUM
ftr-341	158	3	=	=	SYM
ftr-341	158	4	compare&page	compare&page	NOUN
ftr-341	158	5	=	=	NOUN
ftr-341	158	6	compare_plan_questions	compare_plan_question	NOUN
ftr-341	158	7	&	&	CCONJ
ftr-341	158	8	plan_type_id=	plan_type_id=	PROPN
ftr-341	158	9	;	;	PUNCT
ftr-341	158	10	http://www.finaid.org/savings/529plans.phtml	http://www.finaid.org/savings/529plans.phtml	NUM
ftr-341	158	11	(	(	PUNCT
ftr-341	158	12	last	last	ADV
ftr-341	158	13	visited	visit	VERB
ftr-341	158	14	jan	jan	PROPN
ftr-341	158	15	.	.	PROPN
ftr-341	158	16	26	26	NUM
ftr-341	158	17	,	,	PUNCT
ftr-341	158	18	2011	2011	NUM
ftr-341	158	19	)	)	PUNCT
ftr-341	158	20	.	.	PUNCT
ftr-341	159	1	34	34	NUM
ftr-341	159	2	.	.	PUNCT
ftr-341	160	1	schenk	schenk	PROPN
ftr-341	160	2	&	&	CCONJ
ftr-341	160	3	grossman	grossman	PROPN
ftr-341	160	4	,	,	PUNCT
ftr-341	160	5	supra	supra	PROPN
ftr-341	160	6	note	note	NOUN
ftr-341	160	7	13	13	NUM
ftr-341	160	8	,	,	PUNCT
ftr-341	160	9	at	at	ADP
ftr-341	160	10	303	303	NUM
ftr-341	160	11	-	-	SYM
ftr-341	160	12	04	04	NUM
ftr-341	160	13	.	.	PUNCT
ftr-341	160	14	35	35	NUM
ftr-341	160	15	.	.	PUNCT
ftr-341	161	1	see	see	VERB
ftr-341	161	2	,	,	PUNCT
ftr-341	161	3	e.g.	e.g.	ADV
ftr-341	161	4	,	,	PUNCT
ftr-341	161	5	montana	montana	PROPN
ftr-341	161	6	family	family	NOUN
ftr-341	161	7	education	education	NOUN
ftr-341	161	8	savings	saving	NOUN
ftr-341	161	9	program	program	NOUN
ftr-341	161	10	,	,	PUNCT
ftr-341	161	11	collegesure	collegesure	NOUN
ftr-341	161	12	®	®	NOUN
ftr-341	161	13	cd	cd	PROPN
ftr-341	161	14	,	,	PUNCT
ftr-341	161	15	http://montana.collegesavings.com/montana/collegesure_cd.asp	http://montana.collegesavings.com/montana/collegesure_cd.asp	NOUN
ftr-341	161	16	(	(	PUNCT
ftr-341	161	17	last	last	ADV
ftr-341	161	18	visited	visit	VERB
ftr-341	161	19	jan	jan	PROPN
ftr-341	161	20	.	.	PROPN
ftr-341	161	21	26	26	NUM
ftr-341	161	22	,	,	PUNCT
ftr-341	161	23	2011	2011	NUM
ftr-341	161	24	)	)	PUNCT
ftr-341	161	25	.	.	PUNCT
ftr-341	162	1	36	36	NUM
ftr-341	162	2	.	.	PUNCT
ftr-341	163	1	see	see	VERB
ftr-341	163	2	generally	generally	ADV
ftr-341	163	3	what	what	PRON
ftr-341	163	4	is	be	AUX
ftr-341	163	5	a	a	DET
ftr-341	163	6	529	529	NUM
ftr-341	163	7	plan	plan	NOUN
ftr-341	163	8	?	?	PUNCT
ftr-341	163	9	,	,	PUNCT
ftr-341	163	10	http://savingforcollege.com/	http://savingforcollege.com/	PROPN
ftr-341	163	11	intro_to_529s	intro_to_529	NOUN
ftr-341	163	12	/	/	SYM
ftr-341	163	13	what	what	PRON
ftr-341	163	14	-	-	PUNCT
ftr-341	163	15	is	be	AUX
ftr-341	163	16	-	-	PUNCT
ftr-341	163	17	a-529	a-529	NOUN
ftr-341	163	18	-	-	PUNCT
ftr-341	163	19	plan.php	plan.php	PUNCT
ftr-341	163	20	(	(	PUNCT
ftr-341	163	21	last	last	ADJ
ftr-341	163	22	visited	visit	VERB
ftr-341	163	23	jan	jan	PROPN
ftr-341	163	24	.	.	PROPN
ftr-341	163	25	26	26	NUM
ftr-341	163	26	,	,	PUNCT
ftr-341	163	27	2011	2011	NUM
ftr-341	163	28	)	)	PUNCT
ftr-341	163	29	.	.	PUNCT
ftr-341	164	1	37	37	NUM
ftr-341	164	2	.	.	PUNCT
ftr-341	164	3	irc	irc	PROPN
ftr-341	164	4	§	§	PROPN
ftr-341	164	5	529(e)(3)(b	529(e)(3)(b	PROPN
ftr-341	164	6	)	)	PUNCT
ftr-341	164	7	;	;	PUNCT
ftr-341	164	8	economic	economic	ADJ
ftr-341	164	9	growth	growth	NOUN
ftr-341	164	10	and	and	CCONJ
ftr-341	164	11	tax	tax	NOUN
ftr-341	164	12	relief	relief	NOUN
ftr-341	164	13	reconciliation	reconciliation	NOUN
ftr-341	164	14	act	act	NOUN
ftr-341	164	15	,	,	PUNCT
ftr-341	164	16	pub	pub	NOUN
ftr-341	164	17	.	.	PUNCT
ftr-341	165	1	l.	l.	PROPN
ftr-341	165	2	no	no	INTJ
ftr-341	165	3	.	.	PUNCT
ftr-341	166	1	107	107	NUM
ftr-341	166	2	-	-	SYM
ftr-341	166	3	16	16	NUM
ftr-341	166	4	,	,	PUNCT
ftr-341	166	5	115	115	NUM
ftr-341	166	6	stat	stat	NOUN
ftr-341	166	7	.	.	PUNCT
ftr-341	167	1	38	38	NUM
ftr-341	167	2	,	,	PUNCT
ftr-341	167	3	(	(	PUNCT
ftr-341	167	4	2001	2001	NUM
ftr-341	167	5	)	)	PUNCT
ftr-341	168	1	;	;	PUNCT
ftr-341	168	2	see	see	VERB
ftr-341	168	3	also	also	ADV
ftr-341	168	4	christopher	christopher	PROPN
ftr-341	168	5	e.	e.	PROPN
ftr-341	168	6	houston	houston	PROPN
ftr-341	168	7	,	,	PUNCT
ftr-341	168	8	section	section	NOUN
ftr-341	168	9	529	529	NUM
ftr-341	168	10	plans	plan	NOUN
ftr-341	168	11	:	:	PUNCT
ftr-341	168	12	opportunities	opportunity	NOUN
ftr-341	168	13	and	and	CCONJ
ftr-341	168	14	uncertainties	uncertainty	NOUN
ftr-341	168	15	,	,	PUNCT
ftr-341	168	16	2002	2002	NUM
ftr-341	168	17	a.l.i.-a.b.a	a.l.i.-a.b.a	NOUN
ftr-341	168	18	.	.	PUNCT
ftr-341	169	1	sophisticated	sophisticated	ADJ
ftr-341	169	2	est	est	X
ftr-341	169	3	.	.	PUNCT
ftr-341	170	1	plan	plan	NOUN
ftr-341	170	2	.	.	PUNCT
ftr-341	171	1	techs	techs	PROPN
ftr-341	171	2	.	.	PUNCT
ftr-341	172	1	63	63	NUM
ftr-341	172	2	,	,	PUNCT
ftr-341	172	3	65	65	NUM
ftr-341	172	4	.	.	NOUN
ftr-341	173	1	38	38	NUM
ftr-341	173	2	.	.	PUNCT
ftr-341	174	1	dep’t	dep’t	NOUN
ftr-341	174	2	of	of	ADP
ftr-341	174	3	treas	treas	PROPN
ftr-341	174	4	.	.	PUNCT
ftr-341	174	5	,	,	PUNCT
ftr-341	174	6	analysis	analysis	NOUN
ftr-341	174	7	of	of	ADP
ftr-341	174	8	section	section	NOUN
ftr-341	174	9	529	529	NUM
ftr-341	174	10	,	,	PUNCT
ftr-341	174	11	supra	supra	PROPN
ftr-341	174	12	note	note	NOUN
ftr-341	174	13	30	30	NUM
ftr-341	174	14	,	,	PUNCT
ftr-341	174	15	at	at	ADP
ftr-341	174	16	3	3	NUM
ftr-341	174	17	.	.	PUNCT
ftr-341	175	1	for	for	ADP
ftr-341	175	2	comparison	comparison	NOUN
ftr-341	175	3	,	,	PUNCT
ftr-341	175	4	there	there	PRON
ftr-341	175	5	are	be	VERB
ftr-341	175	6	an	an	DET
ftr-341	175	7	estimated	estimate	VERB
ftr-341	175	8	$	$	SYM
ftr-341	175	9	2	2	NUM
ftr-341	175	10	trillion	trillion	NUM
ftr-341	175	11	in	in	ADP
ftr-341	175	12	assets	asset	NOUN
ftr-341	175	13	in	in	ADP
ftr-341	175	14	401(k	401(k	NOUN
ftr-341	175	15	)	)	PUNCT
ftr-341	175	16	accounts	account	NOUN
ftr-341	175	17	.	.	PUNCT
ftr-341	176	1	39	39	NUM
ftr-341	176	2	.	.	PUNCT
ftr-341	177	1	irc	irc	PROPN
ftr-341	177	2	§	§	PROPN
ftr-341	177	3	529(c)(2)(b	529(c)(2)(b	PROPN
ftr-341	177	4	)	)	PUNCT
ftr-341	177	5	.	.	PUNCT
ftr-341	178	1	this	this	DET
ftr-341	178	2	result	result	NOUN
ftr-341	178	3	is	be	AUX
ftr-341	178	4	achieved	achieve	VERB
ftr-341	178	5	through	through	ADP
ftr-341	178	6	an	an	DET
ftr-341	178	7	election	election	NOUN
ftr-341	178	8	that	that	PRON
ftr-341	178	9	allows	allow	VERB
ftr-341	178	10	the	the	DET
ftr-341	178	11	taxpayer	taxpayer	NOUN
ftr-341	178	12	to	to	PART
ftr-341	178	13	treat	treat	VERB
ftr-341	178	14	a	a	DET
ftr-341	178	15	contribution	contribution	NOUN
ftr-341	178	16	as	as	SCONJ
ftr-341	178	17	if	if	SCONJ
ftr-341	178	18	it	it	PRON
ftr-341	178	19	was	be	AUX
ftr-341	178	20	made	make	VERB
ftr-341	178	21	over	over	ADP
ftr-341	178	22	a	a	DET
ftr-341	178	23	five	five	NUM
ftr-341	178	24	-	-	PUNCT
ftr-341	178	25	year	year	NOUN
ftr-341	178	26	period	period	NOUN
ftr-341	178	27	rather	rather	ADV
ftr-341	178	28	than	than	ADP
ftr-341	178	29	in	in	ADP
ftr-341	178	30	one	one	NUM
ftr-341	178	31	year	year	NOUN
ftr-341	178	32	.	.	PUNCT
ftr-341	179	1	40	40	NUM
ftr-341	179	2	.	.	PUNCT
ftr-341	180	1	rev	rev	PROPN
ftr-341	180	2	.	.	PROPN
ftr-341	180	3	proc	proc	PROPN
ftr-341	180	4	.	.	PUNCT
ftr-341	181	1	2009	2009	NUM
ftr-341	181	2	-	-	SYM
ftr-341	181	3	50	50	NUM
ftr-341	181	4	,	,	PUNCT
ftr-341	181	5	2009	2009	NUM
ftr-341	181	6	-	-	SYM
ftr-341	181	7	45	45	NUM
ftr-341	181	8	i.r.b	i.r.b	NOUN
ftr-341	181	9	.	.	PUNCT
ftr-341	182	1	617	617	NUM
ftr-341	182	2	.	.	X
ftr-341	182	3	2011	2011	NUM
ftr-341	182	4	]	]	PUNCT
ftr-341	182	5	in	in	ADP
ftr-341	182	6	defense	defense	NOUN
ftr-341	182	7	of	of	ADP
ftr-341	182	8	college	college	NOUN
ftr-341	182	9	savings	saving	NOUN
ftr-341	182	10	plans	plan	VERB
ftr-341	182	11	107	107	NUM
ftr-341	182	12	2	2	NUM
ftr-341	182	13	.	.	PUNCT
ftr-341	182	14	previous	previous	ADJ
ftr-341	182	15	evaluations	evaluation	NOUN
ftr-341	182	16	of	of	ADP
ftr-341	182	17	effectiveness	effectiveness	NOUN
ftr-341	182	18	529	529	NUM
ftr-341	182	19	plans	plan	NOUN
ftr-341	182	20	have	have	AUX
ftr-341	182	21	been	be	AUX
ftr-341	182	22	largely	largely	ADV
ftr-341	182	23	criticized	criticize	VERB
ftr-341	182	24	as	as	ADP
ftr-341	182	25	being	be	AUX
ftr-341	182	26	both	both	CCONJ
ftr-341	182	27	ineffective	ineffective	ADJ
ftr-341	182	28	and	and	CCONJ
ftr-341	182	29	highly	highly	ADV
ftr-341	182	30	regressive	regressive	ADJ
ftr-341	182	31	.	.	PUNCT
ftr-341	183	1	because	because	SCONJ
ftr-341	183	2	the	the	DET
ftr-341	183	3	primary	primary	ADJ
ftr-341	183	4	benefit	benefit	NOUN
ftr-341	183	5	from	from	ADP
ftr-341	183	6	529	529	NUM
ftr-341	183	7	plans	plan	NOUN
ftr-341	183	8	is	be	AUX
ftr-341	183	9	the	the	DET
ftr-341	183	10	exclusion	exclusion	NOUN
ftr-341	183	11	from	from	ADP
ftr-341	183	12	income	income	NOUN
ftr-341	183	13	,	,	PUNCT
ftr-341	183	14	the	the	DET
ftr-341	183	15	benefit	benefit	NOUN
ftr-341	183	16	from	from	ADP
ftr-341	183	17	these	these	DET
ftr-341	183	18	plans	plan	NOUN
ftr-341	183	19	is	be	AUX
ftr-341	183	20	tied	tie	VERB
ftr-341	183	21	to	to	ADP
ftr-341	183	22	the	the	DET
ftr-341	183	23	taxpayer	taxpayer	NOUN
ftr-341	183	24	’s	’s	PART
ftr-341	183	25	tax	tax	NOUN
ftr-341	183	26	bracket	bracket	NOUN
ftr-341	183	27	and	and	CCONJ
ftr-341	183	28	is	be	AUX
ftr-341	183	29	thus	thus	ADV
ftr-341	183	30	worth	worth	ADJ
ftr-341	183	31	more	more	ADJ
ftr-341	183	32	for	for	ADP
ftr-341	183	33	high	high	ADJ
ftr-341	183	34	-	-	PUNCT
ftr-341	183	35	income	income	NOUN
ftr-341	183	36	(	(	PUNCT
ftr-341	183	37	high	high	ADJ
ftr-341	183	38	-	-	PUNCT
ftr-341	183	39	bracket	bracket	NOUN
ftr-341	183	40	)	)	PUNCT
ftr-341	183	41	taxpayers	taxpayer	NOUN
ftr-341	183	42	.	.	PUNCT
ftr-341	184	1	the	the	DET
ftr-341	184	2	regressivity	regressivity	NOUN
ftr-341	184	3	of	of	ADP
ftr-341	184	4	the	the	DET
ftr-341	184	5	program	program	NOUN
ftr-341	184	6	is	be	AUX
ftr-341	184	7	compounded	compound	VERB
ftr-341	184	8	by	by	ADP
ftr-341	184	9	the	the	DET
ftr-341	184	10	fact	fact	NOUN
ftr-341	184	11	that	that	SCONJ
ftr-341	184	12	high	high	ADJ
ftr-341	184	13	-	-	PUNCT
ftr-341	184	14	income	income	NOUN
ftr-341	184	15	taxpayers	taxpayer	NOUN
ftr-341	184	16	generally	generally	ADV
ftr-341	184	17	are	be	AUX
ftr-341	184	18	willing	willing	ADJ
ftr-341	184	19	and	and	CCONJ
ftr-341	184	20	able	able	ADJ
ftr-341	184	21	save	save	VERB
ftr-341	184	22	more	more	ADJ
ftr-341	184	23	than	than	SCONJ
ftr-341	184	24	middleand	middleand	NOUN
ftr-341	184	25	lowerincome	lowerincome	VERB
ftr-341	184	26	taxpayers	taxpayer	NOUN
ftr-341	184	27	.	.	PUNCT
ftr-341	185	1	the	the	DET
ftr-341	185	2	plans	plan	NOUN
ftr-341	185	3	can	can	AUX
ftr-341	185	4	also	also	ADV
ftr-341	185	5	offer	offer	VERB
ftr-341	185	6	no	no	DET
ftr-341	185	7	(	(	PUNCT
ftr-341	185	8	federal	federal	ADJ
ftr-341	185	9	)	)	PUNCT
ftr-341	185	10	incentive	incentive	NOUN
ftr-341	185	11	to	to	ADP
ftr-341	185	12	the	the	DET
ftr-341	185	13	significant	significant	ADJ
ftr-341	185	14	number	number	NOUN
ftr-341	185	15	of	of	ADP
ftr-341	185	16	taxpayers	taxpayer	NOUN
ftr-341	185	17	in	in	ADP
ftr-341	185	18	the	the	DET
ftr-341	185	19	zero	zero	NUM
ftr-341	185	20	bracket	bracket	NOUN
ftr-341	185	21	who	who	PRON
ftr-341	185	22	can	can	AUX
ftr-341	185	23	make	make	VERB
ftr-341	185	24	no	no	DET
ftr-341	185	25	use	use	NOUN
ftr-341	185	26	of	of	ADP
ftr-341	185	27	an	an	DET
ftr-341	185	28	exclusion	exclusion	NOUN
ftr-341	185	29	(	(	PUNCT
ftr-341	185	30	or	or	CCONJ
ftr-341	185	31	deduction).41	deduction).41	NOUN
ftr-341	185	32	there	there	PRON
ftr-341	185	33	are	be	VERB
ftr-341	185	34	a	a	DET
ftr-341	185	35	number	number	NOUN
ftr-341	185	36	of	of	ADP
ftr-341	185	37	additional	additional	ADJ
ftr-341	185	38	elements	element	NOUN
ftr-341	185	39	of	of	ADP
ftr-341	185	40	529	529	NUM
ftr-341	185	41	plans	plan	NOUN
ftr-341	185	42	that	that	PRON
ftr-341	185	43	make	make	VERB
ftr-341	185	44	them	they	PRON
ftr-341	185	45	particularly	particularly	ADV
ftr-341	185	46	attractive	attractive	ADJ
ftr-341	185	47	for	for	ADP
ftr-341	185	48	high	high	ADJ
ftr-341	185	49	-	-	PUNCT
ftr-341	185	50	income	income	NOUN
ftr-341	185	51	taxpayers	taxpayer	NOUN
ftr-341	185	52	.	.	PUNCT
ftr-341	186	1	first	first	ADV
ftr-341	186	2	,	,	PUNCT
ftr-341	186	3	the	the	DET
ftr-341	186	4	limits	limit	NOUN
ftr-341	186	5	on	on	ADP
ftr-341	186	6	such	such	ADJ
ftr-341	186	7	plans	plan	NOUN
ftr-341	186	8	are	be	AUX
ftr-341	186	9	quite	quite	ADV
ftr-341	186	10	high	high	ADJ
ftr-341	186	11	,	,	PUNCT
ftr-341	186	12	generally	generally	ADV
ftr-341	186	13	allowing	allow	VERB
ftr-341	186	14	enough	enough	ADJ
ftr-341	186	15	investment	investment	NOUN
ftr-341	186	16	to	to	PART
ftr-341	186	17	cover	cover	VERB
ftr-341	186	18	four	four	NUM
ftr-341	186	19	years	year	NOUN
ftr-341	186	20	of	of	ADP
ftr-341	186	21	private	private	ADJ
ftr-341	186	22	higher	high	ADJ
ftr-341	186	23	education	education	NOUN
ftr-341	186	24	plus	plus	CCONJ
ftr-341	186	25	additional	additional	ADJ
ftr-341	186	26	years	year	NOUN
ftr-341	186	27	of	of	ADP
ftr-341	186	28	graduate	graduate	NOUN
ftr-341	186	29	study	study	NOUN
ftr-341	186	30	,	,	PUNCT
ftr-341	186	31	varying	vary	VERB
ftr-341	186	32	by	by	ADP
ftr-341	186	33	state	state	NOUN
ftr-341	186	34	.	.	PUNCT
ftr-341	187	1	further	far	ADV
ftr-341	187	2	,	,	PUNCT
ftr-341	187	3	while	while	SCONJ
ftr-341	187	4	each	each	DET
ftr-341	187	5	beneficiary	beneficiary	NOUN
ftr-341	187	6	can	can	AUX
ftr-341	187	7	have	have	VERB
ftr-341	187	8	only	only	ADV
ftr-341	187	9	one	one	NUM
ftr-341	187	10	account	account	NOUN
ftr-341	187	11	in	in	ADP
ftr-341	187	12	his	his	PRON
ftr-341	187	13	or	or	CCONJ
ftr-341	187	14	her	her	PRON
ftr-341	187	15	name	name	NOUN
ftr-341	187	16	in	in	ADP
ftr-341	187	17	each	each	DET
ftr-341	187	18	state	state	NOUN
ftr-341	187	19	,	,	PUNCT
ftr-341	187	20	there	there	PRON
ftr-341	187	21	is	be	VERB
ftr-341	187	22	no	no	DET
ftr-341	187	23	limit	limit	NOUN
ftr-341	187	24	to	to	ADP
ftr-341	187	25	the	the	DET
ftr-341	187	26	number	number	NOUN
ftr-341	187	27	of	of	ADP
ftr-341	187	28	total	total	ADJ
ftr-341	187	29	accounts	account	NOUN
ftr-341	187	30	in	in	ADP
ftr-341	187	31	each	each	DET
ftr-341	187	32	beneficiary	beneficiary	NOUN
ftr-341	187	33	’s	’s	PART
ftr-341	187	34	name	name	NOUN
ftr-341	187	35	.	.	PUNCT
ftr-341	188	1	therefore	therefore	ADV
ftr-341	188	2	a	a	DET
ftr-341	188	3	family	family	NOUN
ftr-341	188	4	could	could	AUX
ftr-341	188	5	potentially	potentially	ADV
ftr-341	188	6	hold	hold	VERB
ftr-341	188	7	one	one	NUM
ftr-341	188	8	account	account	NOUN
ftr-341	188	9	in	in	ADP
ftr-341	188	10	each	each	DET
ftr-341	188	11	state	state	NOUN
ftr-341	188	12	open	open	ADJ
ftr-341	188	13	to	to	ADP
ftr-341	188	14	non	non	NOUN
ftr-341	188	15	-	-	NOUN
ftr-341	188	16	residents	resident	NOUN
ftr-341	188	17	for	for	ADP
ftr-341	188	18	each	each	DET
ftr-341	188	19	beneficiary	beneficiary	NOUN
ftr-341	188	20	up	up	ADP
ftr-341	188	21	to	to	ADP
ftr-341	188	22	the	the	DET
ftr-341	188	23	limit	limit	NOUN
ftr-341	188	24	of	of	ADP
ftr-341	188	25	approximately	approximately	ADV
ftr-341	188	26	$	$	SYM
ftr-341	188	27	300,000.42	300,000.42	NUM
ftr-341	188	28	this	this	PRON
ftr-341	188	29	would	would	AUX
ftr-341	188	30	result	result	VERB
ftr-341	188	31	in	in	ADP
ftr-341	188	32	a	a	DET
ftr-341	188	33	total	total	ADJ
ftr-341	188	34	investment	investment	NOUN
ftr-341	188	35	of	of	ADP
ftr-341	188	36	roughly	roughly	ADV
ftr-341	188	37	$	$	SYM
ftr-341	188	38	12.9	12.9	NUM
ftr-341	188	39	million	million	NUM
ftr-341	188	40	per	per	ADP
ftr-341	188	41	beneficiary.43	beneficiary.43	NOUN
ftr-341	188	42	the	the	DET
ftr-341	188	43	benefit	benefit	NOUN
ftr-341	188	44	of	of	ADP
ftr-341	188	45	investing	invest	VERB
ftr-341	188	46	more	more	ADJ
ftr-341	188	47	than	than	SCONJ
ftr-341	188	48	could	could	AUX
ftr-341	188	49	possibly	possibly	ADV
ftr-341	188	50	be	be	AUX
ftr-341	188	51	spent	spend	VERB
ftr-341	188	52	on	on	ADP
ftr-341	188	53	qualified	qualified	ADJ
ftr-341	188	54	higher	high	ADJ
ftr-341	188	55	education	education	NOUN
ftr-341	188	56	expenses	expense	NOUN
ftr-341	188	57	is	be	AUX
ftr-341	188	58	that	that	SCONJ
ftr-341	188	59	when	when	SCONJ
ftr-341	188	60	a	a	DET
ftr-341	188	61	non	non	ADJ
ftr-341	188	62	-	-	ADJ
ftr-341	188	63	qualified	qualified	ADJ
ftr-341	188	64	distribution	distribution	NOUN
ftr-341	188	65	from	from	ADP
ftr-341	188	66	the	the	DET
ftr-341	188	67	account	account	NOUN
ftr-341	188	68	is	be	AUX
ftr-341	188	69	made	make	VERB
ftr-341	188	70	(	(	PUNCT
ftr-341	188	71	i.e.	i.e.	X
ftr-341	188	72	,	,	PUNCT
ftr-341	188	73	not	not	PART
ftr-341	188	74	for	for	ADP
ftr-341	188	75	higher	high	ADJ
ftr-341	188	76	education	education	NOUN
ftr-341	188	77	expenses	expense	NOUN
ftr-341	188	78	)	)	PUNCT
ftr-341	188	79	,	,	PUNCT
ftr-341	188	80	it	it	PRON
ftr-341	188	81	can	can	AUX
ftr-341	188	82	be	be	AUX
ftr-341	188	83	included	include	VERB
ftr-341	188	84	in	in	ADP
ftr-341	188	85	the	the	DET
ftr-341	188	86	beneficiary	beneficiary	NOUN
ftr-341	188	87	’s	’s	PART
ftr-341	188	88	income	income	NOUN
ftr-341	188	89	and	and	CCONJ
ftr-341	188	90	thus	thus	ADV
ftr-341	188	91	is	be	AUX
ftr-341	188	92	taxed	tax	VERB
ftr-341	188	93	at	at	ADP
ftr-341	188	94	a	a	DET
ftr-341	188	95	lower	low	ADJ
ftr-341	188	96	rate	rate	NOUN
ftr-341	188	97	than	than	SCONJ
ftr-341	188	98	would	would	AUX
ftr-341	188	99	apply	apply	VERB
ftr-341	188	100	to	to	ADP
ftr-341	188	101	the	the	DET
ftr-341	188	102	account	account	NOUN
ftr-341	188	103	owner	owner	NOUN
ftr-341	188	104	.	.	PUNCT
ftr-341	189	1	non	non	ADJ
ftr-341	189	2	-	-	ADJ
ftr-341	189	3	qualified	qualified	ADJ
ftr-341	189	4	withdrawals	withdrawal	NOUN
ftr-341	189	5	have	have	AUX
ftr-341	189	6	also	also	ADV
ftr-341	189	7	still	still	ADV
ftr-341	189	8	benefited	benefit	VERB
ftr-341	189	9	from	from	ADP
ftr-341	189	10	41	41	NUM
ftr-341	189	11	.	.	PUNCT
ftr-341	190	1	it	it	PRON
ftr-341	190	2	has	have	AUX
ftr-341	190	3	been	be	AUX
ftr-341	190	4	estimated	estimate	VERB
ftr-341	190	5	that	that	SCONJ
ftr-341	190	6	43.4	43.4	NUM
ftr-341	190	7	million	million	NUM
ftr-341	190	8	individuals	individual	NOUN
ftr-341	190	9	paid	pay	VERB
ftr-341	190	10	no	no	DET
ftr-341	190	11	income	income	NOUN
ftr-341	190	12	tax	tax	NOUN
ftr-341	190	13	in	in	ADP
ftr-341	190	14	2006	2006	NUM
ftr-341	190	15	,	,	PUNCT
ftr-341	190	16	amounting	amount	VERB
ftr-341	190	17	to	to	ADP
ftr-341	190	18	32	32	NUM
ftr-341	190	19	percent	percent	NOUN
ftr-341	190	20	of	of	ADP
ftr-341	190	21	the	the	DET
ftr-341	190	22	returns	return	NOUN
ftr-341	190	23	filed	file	VERB
ftr-341	190	24	.	.	PUNCT
ftr-341	191	1	scott	scott	PROPN
ftr-341	191	2	a.	a.	PROPN
ftr-341	191	3	hodge	hodge	PROPN
ftr-341	191	4	,	,	PUNCT
ftr-341	191	5	number	number	NOUN
ftr-341	191	6	of	of	ADP
ftr-341	191	7	americans	americans	PROPN
ftr-341	191	8	paying	pay	VERB
ftr-341	191	9	zero	zero	NUM
ftr-341	191	10	federal	federal	ADJ
ftr-341	191	11	income	income	NOUN
ftr-341	191	12	tax	tax	NOUN
ftr-341	191	13	grows	grow	VERB
ftr-341	191	14	to	to	ADP
ftr-341	191	15	43.4	43.4	NUM
ftr-341	191	16	million	million	NUM
ftr-341	191	17	,	,	PUNCT
ftr-341	191	18	tax	tax	NOUN
ftr-341	191	19	found	find	VERB
ftr-341	191	20	.	.	PUNCT
ftr-341	192	1	1	1	NUM
ftr-341	192	2	,	,	PUNCT
ftr-341	192	3	2	2	NUM
ftr-341	192	4	(	(	PUNCT
ftr-341	192	5	2006	2006	NUM
ftr-341	192	6	)	)	PUNCT
ftr-341	192	7	,	,	PUNCT
ftr-341	192	8	http://www.taxfoundation.org/files/ff54.pdf	http://www.taxfoundation.org/files/ff54.pdf	PROPN
ftr-341	192	9	.	.	PUNCT
ftr-341	193	1	the	the	DET
ftr-341	193	2	number	number	NOUN
ftr-341	193	3	of	of	ADP
ftr-341	193	4	those	those	DET
ftr-341	193	5	individuals	individual	NOUN
ftr-341	193	6	actually	actually	ADV
ftr-341	193	7	in	in	ADP
ftr-341	193	8	the	the	DET
ftr-341	193	9	zero	zero	NUM
ftr-341	193	10	bracket	bracket	NOUN
ftr-341	193	11	is	be	AUX
ftr-341	193	12	no	no	ADV
ftr-341	193	13	doubt	doubt	ADV
ftr-341	193	14	lower	low	ADJ
ftr-341	193	15	than	than	ADP
ftr-341	193	16	that	that	DET
ftr-341	193	17	number	number	NOUN
ftr-341	193	18	given	give	VERB
ftr-341	193	19	that	that	SCONJ
ftr-341	193	20	some	some	PRON
ftr-341	193	21	of	of	ADP
ftr-341	193	22	these	these	DET
ftr-341	193	23	people	people	NOUN
ftr-341	193	24	eliminated	eliminate	VERB
ftr-341	193	25	their	their	PRON
ftr-341	193	26	tax	tax	NOUN
ftr-341	193	27	liability	liability	NOUN
ftr-341	193	28	through	through	ADP
ftr-341	193	29	the	the	DET
ftr-341	193	30	use	use	NOUN
ftr-341	193	31	of	of	ADP
ftr-341	193	32	credits	credit	NOUN
ftr-341	193	33	,	,	PUNCT
ftr-341	193	34	and	and	CCONJ
ftr-341	193	35	the	the	DET
ftr-341	193	36	number	number	NOUN
ftr-341	193	37	of	of	ADP
ftr-341	193	38	these	these	DET
ftr-341	193	39	individuals	individual	NOUN
ftr-341	193	40	making	make	VERB
ftr-341	193	41	use	use	NOUN
ftr-341	193	42	of	of	ADP
ftr-341	193	43	the	the	DET
ftr-341	193	44	educational	educational	ADJ
ftr-341	193	45	credits	credit	NOUN
ftr-341	193	46	is	be	AUX
ftr-341	193	47	not	not	PART
ftr-341	193	48	known	know	VERB
ftr-341	193	49	.	.	PUNCT
ftr-341	194	1	it	it	PRON
ftr-341	194	2	is	be	AUX
ftr-341	194	3	clear	clear	ADJ
ftr-341	194	4	that	that	SCONJ
ftr-341	194	5	the	the	DET
ftr-341	194	6	percentage	percentage	NOUN
ftr-341	194	7	of	of	ADP
ftr-341	194	8	people	people	NOUN
ftr-341	194	9	who	who	PRON
ftr-341	194	10	can	can	AUX
ftr-341	194	11	not	not	PART
ftr-341	194	12	make	make	VERB
ftr-341	194	13	use	use	NOUN
ftr-341	194	14	of	of	ADP
ftr-341	194	15	these	these	DET
ftr-341	194	16	tax	tax	NOUN
ftr-341	194	17	incentives	incentive	NOUN
ftr-341	194	18	is	be	AUX
ftr-341	194	19	not	not	PART
ftr-341	194	20	insignificant	insignificant	ADJ
ftr-341	194	21	.	.	PUNCT
ftr-341	195	1	42	42	NUM
ftr-341	195	2	.	.	PUNCT
ftr-341	196	1	the	the	DET
ftr-341	196	2	limit	limit	NOUN
ftr-341	196	3	currently	currently	ADV
ftr-341	196	4	ranges	range	VERB
ftr-341	196	5	from	from	ADP
ftr-341	196	6	$	$	SYM
ftr-341	196	7	224,465	224,465	NUM
ftr-341	196	8	to	to	PART
ftr-341	196	9	$	$	SYM
ftr-341	196	10	368,600	368,600	NUM
ftr-341	196	11	and	and	CCONJ
ftr-341	196	12	exceeds	exceed	NOUN
ftr-341	196	13	or	or	CCONJ
ftr-341	196	14	equals	equal	VERB
ftr-341	196	15	$	$	SYM
ftr-341	196	16	300,000	300,000	NUM
ftr-341	196	17	in	in	ADP
ftr-341	196	18	a	a	DET
ftr-341	196	19	majority	majority	NOUN
ftr-341	196	20	of	of	ADP
ftr-341	196	21	states	state	NOUN
ftr-341	196	22	.	.	PUNCT
ftr-341	197	1	there	there	PRON
ftr-341	197	2	are	be	VERB
ftr-341	197	3	forty	forty	NUM
ftr-341	197	4	-	-	PUNCT
ftr-341	197	5	three	three	NUM
ftr-341	197	6	states	state	NOUN
ftr-341	197	7	offering	offer	VERB
ftr-341	197	8	plans	plan	NOUN
ftr-341	197	9	that	that	PRON
ftr-341	197	10	are	be	AUX
ftr-341	197	11	open	open	ADJ
ftr-341	197	12	to	to	ADP
ftr-341	197	13	non	non	NOUN
ftr-341	197	14	-	-	NOUN
ftr-341	197	15	residents	resident	NOUN
ftr-341	197	16	.	.	PUNCT
ftr-341	198	1	see	see	VERB
ftr-341	198	2	dep’t	dep’t	NOUN
ftr-341	198	3	of	of	ADP
ftr-341	198	4	treas	treas	PROPN
ftr-341	198	5	.	.	PUNCT
ftr-341	199	1	,	,	PUNCT
ftr-341	199	2	analysis	analysis	NOUN
ftr-341	199	3	of	of	ADP
ftr-341	199	4	section	section	NOUN
ftr-341	199	5	529	529	NUM
ftr-341	199	6	,	,	PUNCT
ftr-341	199	7	supra	supra	PROPN
ftr-341	199	8	note	note	NOUN
ftr-341	199	9	30	30	NUM
ftr-341	199	10	,	,	PUNCT
ftr-341	199	11	at	at	ADP
ftr-341	199	12	2	2	NUM
ftr-341	199	13	.	.	NOUN
ftr-341	199	14	43	43	NUM
ftr-341	199	15	.	.	PUNCT
ftr-341	200	1	calculations	calculation	NOUN
ftr-341	200	2	derived	derive	VERB
ftr-341	200	3	using	use	VERB
ftr-341	200	4	the	the	DET
ftr-341	200	5	estimate	estimate	NOUN
ftr-341	200	6	of	of	ADP
ftr-341	200	7	a	a	DET
ftr-341	200	8	$	$	SYM
ftr-341	200	9	300,000	300,000	NUM
ftr-341	200	10	limit	limit	NOUN
ftr-341	200	11	in	in	ADP
ftr-341	200	12	fortythree	fortythree	NOUN
ftr-341	200	13	plans	plan	NOUN
ftr-341	200	14	.	.	PUNCT
ftr-341	200	15	note	note	VERB
ftr-341	200	16	that	that	SCONJ
ftr-341	200	17	a	a	DET
ftr-341	200	18	resident	resident	NOUN
ftr-341	200	19	in	in	ADP
ftr-341	200	20	one	one	NUM
ftr-341	200	21	of	of	ADP
ftr-341	200	22	the	the	DET
ftr-341	200	23	five	five	NUM
ftr-341	200	24	states	state	NOUN
ftr-341	200	25	with	with	ADP
ftr-341	200	26	accounts	account	NOUN
ftr-341	200	27	open	open	ADJ
ftr-341	200	28	only	only	ADV
ftr-341	200	29	to	to	ADP
ftr-341	200	30	residents	resident	NOUN
ftr-341	200	31	could	could	AUX
ftr-341	200	32	have	have	VERB
ftr-341	200	33	plans	plan	NOUN
ftr-341	200	34	in	in	ADP
ftr-341	200	35	forty	forty	NUM
ftr-341	200	36	-	-	PUNCT
ftr-341	200	37	four	four	NUM
ftr-341	200	38	states	state	NOUN
ftr-341	200	39	—	—	PUNCT
ftr-341	200	40	all	all	DET
ftr-341	200	41	forty	forty	NUM
ftr-341	200	42	-	-	PUNCT
ftr-341	200	43	three	three	NUM
ftr-341	200	44	open	open	ADJ
ftr-341	200	45	to	to	ADP
ftr-341	200	46	non	non	NOUN
ftr-341	200	47	-	-	NOUN
ftr-341	200	48	residents	resident	NOUN
ftr-341	200	49	plus	plus	CCONJ
ftr-341	200	50	in	in	ADP
ftr-341	200	51	his	his	PRON
ftr-341	200	52	or	or	CCONJ
ftr-341	200	53	her	her	PRON
ftr-341	200	54	resident	resident	ADJ
ftr-341	200	55	state	state	NOUN
ftr-341	200	56	.	.	PUNCT
ftr-341	201	1	108	108	NUM
ftr-341	201	2	florida	florida	PROPN
ftr-341	201	3	tax	tax	NOUN
ftr-341	201	4	review	review	NOUN
ftr-341	201	5	[	[	X
ftr-341	201	6	vol	vol	NOUN
ftr-341	201	7	.	.	NOUN
ftr-341	201	8	11:2	11:2	NUM
ftr-341	201	9	deferral	deferral	NOUN
ftr-341	201	10	.	.	PUNCT
ftr-341	202	1	the	the	DET
ftr-341	202	2	10	10	NUM
ftr-341	202	3	percent	percent	NOUN
ftr-341	202	4	penalty	penalty	NOUN
ftr-341	202	5	is	be	AUX
ftr-341	202	6	often	often	ADV
ftr-341	202	7	not	not	PART
ftr-341	202	8	sufficient	sufficient	ADJ
ftr-341	202	9	to	to	PART
ftr-341	202	10	offset	offset	VERB
ftr-341	202	11	the	the	DET
ftr-341	202	12	benefit	benefit	NOUN
ftr-341	202	13	of	of	ADP
ftr-341	202	14	tax	tax	NOUN
ftr-341	202	15	deferral	deferral	ADJ
ftr-341	202	16	and	and	CCONJ
ftr-341	202	17	eventual	eventual	ADJ
ftr-341	202	18	taxation	taxation	NOUN
ftr-341	202	19	at	at	ADP
ftr-341	202	20	this	this	DET
ftr-341	202	21	lower	low	ADJ
ftr-341	202	22	rate.44	rate.44	NOUN
ftr-341	202	23	besides	besides	SCONJ
ftr-341	202	24	the	the	DET
ftr-341	202	25	fact	fact	NOUN
ftr-341	202	26	that	that	SCONJ
ftr-341	202	27	it	it	PRON
ftr-341	202	28	appears	appear	VERB
ftr-341	202	29	that	that	SCONJ
ftr-341	202	30	high	high	ADJ
ftr-341	202	31	-	-	PUNCT
ftr-341	202	32	income	income	NOUN
ftr-341	202	33	tax	tax	NOUN
ftr-341	202	34	payers	payer	NOUN
ftr-341	202	35	can	can	AUX
ftr-341	202	36	use	use	VERB
ftr-341	202	37	529	529	NUM
ftr-341	202	38	plans	plan	NOUN
ftr-341	202	39	as	as	ADP
ftr-341	202	40	a	a	DET
ftr-341	202	41	tax	tax	NOUN
ftr-341	202	42	shelter	shelter	NOUN
ftr-341	202	43	,	,	PUNCT
ftr-341	202	44	reaping	reap	VERB
ftr-341	202	45	tax	tax	NOUN
ftr-341	202	46	benefits	benefit	NOUN
ftr-341	202	47	even	even	ADV
ftr-341	202	48	when	when	SCONJ
ftr-341	202	49	not	not	PART
ftr-341	202	50	used	use	VERB
ftr-341	202	51	for	for	ADP
ftr-341	202	52	educational	educational	ADJ
ftr-341	202	53	savings	saving	NOUN
ftr-341	202	54	,	,	PUNCT
ftr-341	202	55	it	it	PRON
ftr-341	202	56	also	also	ADV
ftr-341	202	57	seems	seem	VERB
ftr-341	202	58	that	that	SCONJ
ftr-341	202	59	they	they	PRON
ftr-341	202	60	provide	provide	VERB
ftr-341	202	61	no	no	DET
ftr-341	202	62	actual	actual	ADJ
ftr-341	202	63	incentive	incentive	NOUN
ftr-341	202	64	to	to	ADP
ftr-341	202	65	higher	high	ADJ
ftr-341	202	66	-	-	PUNCT
ftr-341	202	67	income	income	NOUN
ftr-341	202	68	individuals	individual	NOUN
ftr-341	202	69	.	.	PUNCT
ftr-341	203	1	high	high	ADJ
ftr-341	203	2	-	-	PUNCT
ftr-341	203	3	income	income	NOUN
ftr-341	203	4	individuals	individual	NOUN
ftr-341	203	5	tend	tend	VERB
ftr-341	203	6	to	to	PART
ftr-341	203	7	save	save	VERB
ftr-341	203	8	for	for	ADP
ftr-341	203	9	education	education	NOUN
ftr-341	203	10	without	without	ADP
ftr-341	203	11	any	any	DET
ftr-341	203	12	tax	tax	NOUN
ftr-341	203	13	incentive	incentive	NOUN
ftr-341	203	14	to	to	PART
ftr-341	203	15	do	do	AUX
ftr-341	203	16	so.45	so.45	VERB
ftr-341	203	17	those	those	PRON
ftr-341	203	18	in	in	ADP
ftr-341	203	19	the	the	DET
ftr-341	203	20	highest	high	ADJ
ftr-341	203	21	tax	tax	NOUN
ftr-341	203	22	brackets	bracket	NOUN
ftr-341	203	23	also	also	ADV
ftr-341	203	24	generally	generally	ADV
ftr-341	203	25	have	have	VERB
ftr-341	203	26	enough	enough	ADJ
ftr-341	203	27	current	current	ADJ
ftr-341	203	28	income	income	NOUN
ftr-341	203	29	to	to	PART
ftr-341	203	30	pay	pay	VERB
ftr-341	203	31	for	for	ADP
ftr-341	203	32	education	education	NOUN
ftr-341	203	33	such	such	ADJ
ftr-341	203	34	that	that	SCONJ
ftr-341	203	35	they	they	PRON
ftr-341	203	36	do	do	AUX
ftr-341	203	37	not	not	PART
ftr-341	203	38	need	need	VERB
ftr-341	203	39	a	a	DET
ftr-341	203	40	financial	financial	ADJ
ftr-341	203	41	incentive	incentive	NOUN
ftr-341	203	42	to	to	PART
ftr-341	203	43	encourage	encourage	VERB
ftr-341	203	44	enrollment.46	enrollment.46	NOUN
ftr-341	203	45	there	there	PRON
ftr-341	203	46	is	be	VERB
ftr-341	203	47	also	also	ADV
ftr-341	203	48	an	an	DET
ftr-341	203	49	element	element	NOUN
ftr-341	203	50	of	of	ADP
ftr-341	203	51	uncertainty	uncertainty	NOUN
ftr-341	203	52	surrounding	surround	VERB
ftr-341	203	53	529	529	NUM
ftr-341	203	54	plans	plan	NOUN
ftr-341	203	55	that	that	PRON
ftr-341	203	56	reduce	reduce	VERB
ftr-341	203	57	any	any	DET
ftr-341	203	58	incentive	incentive	NOUN
ftr-341	203	59	that	that	PRON
ftr-341	203	60	these	these	DET
ftr-341	203	61	plans	plan	NOUN
ftr-341	203	62	might	might	AUX
ftr-341	203	63	have	have	VERB
ftr-341	203	64	for	for	ADP
ftr-341	203	65	middleand	middleand	NOUN
ftr-341	203	66	lowerincome	lowerincome	VERB
ftr-341	203	67	families.47	families.47	PROPN
ftr-341	203	68	families	family	NOUN
ftr-341	203	69	,	,	PUNCT
ftr-341	203	70	especially	especially	ADV
ftr-341	203	71	at	at	ADP
ftr-341	203	72	lower	low	ADJ
ftr-341	203	73	levels	level	NOUN
ftr-341	203	74	of	of	ADP
ftr-341	203	75	income	income	NOUN
ftr-341	203	76	,	,	PUNCT
ftr-341	203	77	are	be	AUX
ftr-341	203	78	often	often	ADV
ftr-341	203	79	uncertain	uncertain	ADJ
ftr-341	203	80	whether	whether	SCONJ
ftr-341	203	81	their	their	PRON
ftr-341	203	82	children	child	NOUN
ftr-341	203	83	will	will	AUX
ftr-341	203	84	attend	attend	VERB
ftr-341	203	85	college	college	NOUN
ftr-341	203	86	,	,	PUNCT
ftr-341	203	87	what	what	DET
ftr-341	203	88	type	type	NOUN
ftr-341	203	89	of	of	ADP
ftr-341	203	90	college	college	NOUN
ftr-341	203	91	they	they	PRON
ftr-341	203	92	will	will	AUX
ftr-341	203	93	attend	attend	VERB
ftr-341	203	94	,	,	PUNCT
ftr-341	203	95	the	the	DET
ftr-341	203	96	amount	amount	NOUN
ftr-341	203	97	of	of	ADP
ftr-341	203	98	tuition	tuition	NOUN
ftr-341	203	99	that	that	PRON
ftr-341	203	100	will	will	AUX
ftr-341	203	101	need	need	VERB
ftr-341	203	102	to	to	PART
ftr-341	203	103	be	be	AUX
ftr-341	203	104	paid	pay	VERB
ftr-341	203	105	,	,	PUNCT
ftr-341	203	106	and	and	CCONJ
ftr-341	203	107	the	the	DET
ftr-341	203	108	amount	amount	NOUN
ftr-341	203	109	of	of	ADP
ftr-341	203	110	financial	financial	ADJ
ftr-341	203	111	aid	aid	NOUN
ftr-341	203	112	that	that	PRON
ftr-341	203	113	they	they	PRON
ftr-341	203	114	will	will	AUX
ftr-341	203	115	receive	receive	VERB
ftr-341	203	116	.	.	PUNCT
ftr-341	204	1	there	there	PRON
ftr-341	204	2	is	be	VERB
ftr-341	204	3	further	further	ADJ
ftr-341	204	4	uncertainty	uncertainty	NOUN
ftr-341	204	5	and	and	CCONJ
ftr-341	204	6	complexity	complexity	NOUN
ftr-341	204	7	surrounding	surround	VERB
ftr-341	204	8	the	the	DET
ftr-341	204	9	interaction	interaction	NOUN
ftr-341	204	10	of	of	ADP
ftr-341	204	11	529	529	NUM
ftr-341	204	12	plans	plan	NOUN
ftr-341	204	13	with	with	ADP
ftr-341	204	14	other	other	ADJ
ftr-341	204	15	benefits	benefit	NOUN
ftr-341	204	16	,	,	PUNCT
ftr-341	204	17	particularly	particularly	ADV
ftr-341	204	18	availability	availability	NOUN
ftr-341	204	19	of	of	ADP
ftr-341	204	20	need	need	NOUN
ftr-341	204	21	-	-	PUNCT
ftr-341	204	22	based	base	VERB
ftr-341	204	23	federal	federal	ADJ
ftr-341	204	24	financial	financial	ADJ
ftr-341	204	25	aid	aid	NOUN
ftr-341	204	26	.	.	PUNCT
ftr-341	205	1	this	this	DET
ftr-341	205	2	uncertainty	uncertainty	NOUN
ftr-341	205	3	arises	arise	VERB
ftr-341	205	4	because	because	SCONJ
ftr-341	205	5	assets	asset	NOUN
ftr-341	205	6	of	of	ADP
ftr-341	205	7	both	both	CCONJ
ftr-341	205	8	the	the	DET
ftr-341	205	9	parents	parent	NOUN
ftr-341	205	10	and	and	CCONJ
ftr-341	205	11	the	the	DET
ftr-341	205	12	child	child	NOUN
ftr-341	205	13	are	be	AUX
ftr-341	205	14	counted	count	VERB
ftr-341	205	15	in	in	ADP
ftr-341	205	16	determining	determine	VERB
ftr-341	205	17	the	the	DET
ftr-341	205	18	amount	amount	NOUN
ftr-341	205	19	of	of	ADP
ftr-341	205	20	aid	aid	NOUN
ftr-341	205	21	the	the	DET
ftr-341	205	22	student	student	NOUN
ftr-341	205	23	is	be	AUX
ftr-341	205	24	otherwise	otherwise	ADV
ftr-341	205	25	eligible	eligible	ADJ
ftr-341	205	26	to	to	PART
ftr-341	205	27	receive	receive	VERB
ftr-341	205	28	,	,	PUNCT
ftr-341	205	29	and	and	CCONJ
ftr-341	205	30	a	a	DET
ftr-341	205	31	529	529	NUM
ftr-341	205	32	plan	plan	NOUN
ftr-341	205	33	is	be	AUX
ftr-341	205	34	an	an	DET
ftr-341	205	35	asset	asset	NOUN
ftr-341	205	36	that	that	PRON
ftr-341	205	37	is	be	AUX
ftr-341	205	38	considered	consider	VERB
ftr-341	205	39	in	in	ADP
ftr-341	205	40	the	the	DET
ftr-341	205	41	determination	determination	NOUN
ftr-341	205	42	.	.	PUNCT
ftr-341	206	1	these	these	DET
ftr-341	206	2	ambiguities	ambiguity	NOUN
ftr-341	206	3	might	might	AUX
ftr-341	206	4	well	well	ADV
ftr-341	206	5	keep	keep	VERB
ftr-341	206	6	an	an	DET
ftr-341	206	7	interested	interested	ADJ
ftr-341	206	8	taxpayer	taxpayer	NOUN
ftr-341	206	9	from	from	ADP
ftr-341	206	10	taking	take	VERB
ftr-341	206	11	advantage	advantage	NOUN
ftr-341	206	12	of	of	ADP
ftr-341	206	13	529	529	NUM
ftr-341	206	14	plans.48	plans.48	ADJ
ftr-341	206	15	44	44	NUM
ftr-341	206	16	.	.	PUNCT
ftr-341	207	1	assume	assume	VERB
ftr-341	207	2	the	the	DET
ftr-341	207	3	withdrawal	withdrawal	NOUN
ftr-341	207	4	is	be	AUX
ftr-341	207	5	$	$	SYM
ftr-341	207	6	10,000	10,000	NUM
ftr-341	207	7	.	.	PUNCT
ftr-341	208	1	also	also	ADV
ftr-341	208	2	assume	assume	VERB
ftr-341	208	3	that	that	SCONJ
ftr-341	208	4	the	the	DET
ftr-341	208	5	account	account	NOUN
ftr-341	208	6	owner	owner	NOUN
ftr-341	208	7	is	be	AUX
ftr-341	208	8	in	in	ADP
ftr-341	208	9	the	the	DET
ftr-341	208	10	35	35	NUM
ftr-341	208	11	percent	percent	NOUN
ftr-341	208	12	bracket	bracket	NOUN
ftr-341	208	13	and	and	CCONJ
ftr-341	208	14	the	the	DET
ftr-341	208	15	beneficiary	beneficiary	NOUN
ftr-341	208	16	,	,	PUNCT
ftr-341	208	17	son	son	NOUN
ftr-341	208	18	of	of	ADP
ftr-341	208	19	the	the	DET
ftr-341	208	20	account	account	NOUN
ftr-341	208	21	owner	owner	NOUN
ftr-341	208	22	,	,	PUNCT
ftr-341	208	23	is	be	AUX
ftr-341	208	24	in	in	ADP
ftr-341	208	25	the	the	DET
ftr-341	208	26	15	15	NUM
ftr-341	208	27	percent	percent	NOUN
ftr-341	208	28	bracket	bracket	NOUN
ftr-341	208	29	.	.	PUNCT
ftr-341	209	1	without	without	ADP
ftr-341	209	2	even	even	ADV
ftr-341	209	3	considering	consider	VERB
ftr-341	209	4	the	the	DET
ftr-341	209	5	benefit	benefit	NOUN
ftr-341	209	6	of	of	ADP
ftr-341	209	7	deferral	deferral	NOUN
ftr-341	209	8	,	,	PUNCT
ftr-341	209	9	the	the	DET
ftr-341	209	10	account	account	NOUN
ftr-341	209	11	owner	owner	NOUN
ftr-341	209	12	would	would	AUX
ftr-341	209	13	owe	owe	VERB
ftr-341	209	14	taxes	taxis	NOUN
ftr-341	209	15	of	of	ADP
ftr-341	209	16	$	$	SYM
ftr-341	209	17	3,500	3,500	NUM
ftr-341	209	18	(	(	PUNCT
ftr-341	209	19	$	$	SYM
ftr-341	209	20	10,000	10,000	NUM
ftr-341	209	21	*	*	NUM
ftr-341	209	22	.35	.35	NUM
ftr-341	209	23	)	)	PUNCT
ftr-341	209	24	on	on	ADP
ftr-341	209	25	a	a	DET
ftr-341	209	26	taxable	taxable	ADJ
ftr-341	209	27	account	account	NOUN
ftr-341	209	28	,	,	PUNCT
ftr-341	209	29	while	while	SCONJ
ftr-341	209	30	the	the	DET
ftr-341	209	31	beneficiary	beneficiary	NOUN
ftr-341	209	32	would	would	AUX
ftr-341	209	33	owe	owe	VERB
ftr-341	209	34	taxes	taxis	NOUN
ftr-341	209	35	of	of	ADP
ftr-341	209	36	only	only	ADV
ftr-341	209	37	$	$	SYM
ftr-341	209	38	2,500	2,500	NUM
ftr-341	209	39	[	[	X
ftr-341	209	40	(	(	PUNCT
ftr-341	209	41	$	$	SYM
ftr-341	209	42	10,000*.15	10,000*.15	NUM
ftr-341	209	43	)	)	PUNCT
ftr-341	210	1	+	+	CCONJ
ftr-341	210	2	(	(	PUNCT
ftr-341	210	3	$	$	SYM
ftr-341	210	4	10,000	10,000	NUM
ftr-341	210	5	*	*	NUM
ftr-341	210	6	.10	.10	NUM
ftr-341	210	7	)	)	PUNCT
ftr-341	210	8	]	]	PUNCT
ftr-341	210	9	when	when	SCONJ
ftr-341	210	10	withdrawing	withdraw	VERB
ftr-341	210	11	from	from	ADP
ftr-341	210	12	a	a	DET
ftr-341	210	13	529	529	NUM
ftr-341	210	14	plan	plan	NOUN
ftr-341	210	15	with	with	ADP
ftr-341	210	16	a	a	DET
ftr-341	210	17	penalty	penalty	NOUN
ftr-341	210	18	.	.	PUNCT
ftr-341	211	1	45	45	NUM
ftr-341	211	2	.	.	X
ftr-341	212	1	schenk	schenk	PROPN
ftr-341	212	2	&	&	CCONJ
ftr-341	212	3	grossman	grossman	PROPN
ftr-341	212	4	,	,	PUNCT
ftr-341	212	5	supra	supra	PROPN
ftr-341	212	6	note	note	NOUN
ftr-341	212	7	13	13	NUM
ftr-341	212	8	,	,	PUNCT
ftr-341	212	9	at	at	ADP
ftr-341	212	10	350	350	NUM
ftr-341	212	11	.	.	PUNCT
ftr-341	213	1	(	(	PUNCT
ftr-341	213	2	“	"	PUNCT
ftr-341	213	3	[	[	X
ftr-341	213	4	i]nvestment	i]nvestment	ADJ
ftr-341	213	5	decisions	decision	NOUN
ftr-341	213	6	[	[	X
ftr-341	213	7	of	of	ADP
ftr-341	213	8	taxpayers	taxpayer	NOUN
ftr-341	213	9	in	in	ADP
ftr-341	213	10	the	the	DET
ftr-341	213	11	33	33	NUM
ftr-341	213	12	percent	percent	NOUN
ftr-341	213	13	and	and	CCONJ
ftr-341	213	14	35	35	NUM
ftr-341	213	15	percent	percent	NOUN
ftr-341	213	16	tax	tax	NOUN
ftr-341	213	17	brackets	bracket	NOUN
ftr-341	213	18	]	]	PUNCT
ftr-341	213	19	with	with	ADP
ftr-341	213	20	respect	respect	NOUN
ftr-341	213	21	to	to	ADP
ftr-341	213	22	education	education	NOUN
ftr-341	213	23	will	will	AUX
ftr-341	213	24	not	not	PART
ftr-341	213	25	be	be	AUX
ftr-341	213	26	affected	affect	VERB
ftr-341	213	27	by	by	ADP
ftr-341	213	28	the	the	DET
ftr-341	213	29	availability	availability	NOUN
ftr-341	213	30	of	of	ADP
ftr-341	213	31	a	a	DET
ftr-341	213	32	529	529	NUM
ftr-341	213	33	.	.	PUNCT
ftr-341	213	34	”	"	PUNCT
ftr-341	214	1	)	)	PUNCT
ftr-341	214	2	46	46	NUM
ftr-341	214	3	.	.	PUNCT
ftr-341	215	1	bowen	bowen	PROPN
ftr-341	215	2	,	,	PUNCT
ftr-341	215	3	kurzweil	kurzweil	PROPN
ftr-341	215	4	&	&	CCONJ
ftr-341	215	5	tobin	tobin	PROPN
ftr-341	215	6	,	,	PUNCT
ftr-341	215	7	supra	supra	PROPN
ftr-341	215	8	note	note	PROPN
ftr-341	215	9	25	25	NUM
ftr-341	215	10	,	,	PUNCT
ftr-341	215	11	at	at	ADP
ftr-341	215	12	197	197	NUM
ftr-341	215	13	(	(	PUNCT
ftr-341	215	14	“	"	PUNCT
ftr-341	215	15	children	child	NOUN
ftr-341	215	16	from	from	ADP
ftr-341	215	17	families	family	NOUN
ftr-341	215	18	who	who	PRON
ftr-341	215	19	elect	elect	VERB
ftr-341	215	20	to	to	PART
ftr-341	215	21	participate	participate	VERB
ftr-341	215	22	in	in	ADP
ftr-341	215	23	the	the	DET
ftr-341	215	24	savings	saving	NOUN
ftr-341	215	25	plan	plan	NOUN
ftr-341	215	26	almost	almost	ADV
ftr-341	215	27	surely	surely	ADV
ftr-341	215	28	would	would	AUX
ftr-341	215	29	go	go	VERB
ftr-341	215	30	to	to	ADP
ftr-341	215	31	college	college	NOUN
ftr-341	215	32	in	in	ADP
ftr-341	215	33	any	any	DET
ftr-341	215	34	case	case	NOUN
ftr-341	215	35	.	.	PUNCT
ftr-341	215	36	”	"	PUNCT
ftr-341	215	37	)	)	PUNCT
ftr-341	215	38	;	;	PUNCT
ftr-341	215	39	see	see	VERB
ftr-341	215	40	also	also	ADV
ftr-341	215	41	salliemae	salliemae	VERB
ftr-341	215	42	,	,	PUNCT
ftr-341	215	43	how	how	SCONJ
ftr-341	215	44	america	america	PROPN
ftr-341	215	45	pays	pay	VERB
ftr-341	215	46	for	for	ADP
ftr-341	215	47	college	college	NOUN
ftr-341	215	48	,	,	PUNCT
ftr-341	215	49	at	at	ADP
ftr-341	215	50	6	6	NUM
ftr-341	215	51	(	(	PUNCT
ftr-341	215	52	2009	2009	NUM
ftr-341	215	53	)	)	PUNCT
ftr-341	215	54	,	,	PUNCT
ftr-341	215	55	available	available	ADJ
ftr-341	215	56	at	at	ADP
ftr-341	215	57	http://www.salliemae.com/nr/rdonlyres/52d9fb57-d14a46ea-a6d9-ecb284d13fd/11499/gcr1979_2009_pays_survey_final_091609.pdf	http://www.salliemae.com/nr/rdonlyres/52d9fb57-d14a46ea-a6d9-ecb284d13fd/11499/gcr1979_2009_pays_survey_final_091609.pdf	PROPN
ftr-341	215	58	,	,	PUNCT
ftr-341	215	59	(	(	PUNCT
ftr-341	215	60	finding	find	VERB
ftr-341	215	61	that	that	SCONJ
ftr-341	215	62	families	family	NOUN
ftr-341	215	63	of	of	ADP
ftr-341	215	64	higher	high	ADJ
ftr-341	215	65	-	-	PUNCT
ftr-341	215	66	income	income	NOUN
ftr-341	215	67	students	student	NOUN
ftr-341	215	68	cover	cover	VERB
ftr-341	215	69	,	,	PUNCT
ftr-341	215	70	on	on	ADP
ftr-341	215	71	average	average	ADJ
ftr-341	215	72	,	,	PUNCT
ftr-341	215	73	over	over	ADP
ftr-341	215	74	two	two	NUM
ftr-341	215	75	-	-	PUNCT
ftr-341	215	76	thirds	third	NOUN
ftr-341	215	77	of	of	ADP
ftr-341	215	78	costs	cost	NOUN
ftr-341	215	79	out	out	ADP
ftr-341	215	80	of	of	ADP
ftr-341	215	81	current	current	ADJ
ftr-341	215	82	income	income	NOUN
ftr-341	215	83	as	as	SCONJ
ftr-341	215	84	compared	compare	VERB
ftr-341	215	85	to	to	ADP
ftr-341	215	86	only	only	ADV
ftr-341	215	87	19	19	NUM
ftr-341	215	88	percent	percent	NOUN
ftr-341	215	89	for	for	ADP
ftr-341	215	90	lower	low	ADJ
ftr-341	215	91	-	-	PUNCT
ftr-341	215	92	income	income	NOUN
ftr-341	215	93	families	family	NOUN
ftr-341	215	94	)	)	PUNCT
ftr-341	215	95	.	.	PUNCT
ftr-341	216	1	47	47	NUM
ftr-341	216	2	.	.	PUNCT
ftr-341	217	1	see	see	VERB
ftr-341	217	2	schenk	schenk	PROPN
ftr-341	217	3	&	&	CCONJ
ftr-341	217	4	grossman	grossman	PROPN
ftr-341	217	5	,	,	PUNCT
ftr-341	217	6	supra	supra	PROPN
ftr-341	217	7	note	note	NOUN
ftr-341	217	8	13	13	NUM
ftr-341	217	9	,	,	PUNCT
ftr-341	217	10	at	at	ADP
ftr-341	217	11	346	346	NUM
ftr-341	217	12	(	(	PUNCT
ftr-341	217	13	arguing	argue	VERB
ftr-341	217	14	that	that	SCONJ
ftr-341	217	15	“	"	PUNCT
ftr-341	217	16	it	it	PRON
ftr-341	217	17	is	be	AUX
ftr-341	217	18	.	.	PUNCT
ftr-341	217	19	.	.	PUNCT
ftr-341	217	20	.	.	PUNCT
ftr-341	218	1	extremely	extremely	ADV
ftr-341	218	2	unlikely	unlikely	ADJ
ftr-341	218	3	that	that	SCONJ
ftr-341	218	4	taxpayers	taxpayer	NOUN
ftr-341	218	5	in	in	ADP
ftr-341	218	6	either	either	CCONJ
ftr-341	218	7	[	[	X
ftr-341	218	8	the	the	DET
ftr-341	218	9	10	10	NUM
ftr-341	218	10	percent	percent	NOUN
ftr-341	218	11	bracket	bracket	NOUN
ftr-341	218	12	]	]	PUNCT
ftr-341	218	13	or	or	CCONJ
ftr-341	218	14	the	the	DET
ftr-341	218	15	15	15	NUM
ftr-341	218	16	percent	percent	NOUN
ftr-341	218	17	bracket	bracket	NOUN
ftr-341	218	18	will	will	AUX
ftr-341	218	19	be	be	AUX
ftr-341	218	20	able	able	ADJ
ftr-341	218	21	to	to	PART
ftr-341	218	22	overcome	overcome	VERB
ftr-341	218	23	the	the	DET
ftr-341	218	24	ambiguities	ambiguity	NOUN
ftr-341	218	25	associated	associate	VERB
ftr-341	218	26	with	with	ADP
ftr-341	218	27	529	529	NUM
ftr-341	218	28	accounts	account	NOUN
ftr-341	218	29	”	"	PUNCT
ftr-341	218	30	)	)	PUNCT
ftr-341	218	31	.	.	PUNCT
ftr-341	219	1	48	48	NUM
ftr-341	219	2	.	.	PUNCT
ftr-341	220	1	i	i	PRON
ftr-341	220	2	d.	d.	PROPN
ftr-341	220	3	2011	2011	NUM
ftr-341	220	4	]	]	PUNCT
ftr-341	220	5	in	in	ADP
ftr-341	220	6	defense	defense	NOUN
ftr-341	220	7	of	of	ADP
ftr-341	220	8	college	college	NOUN
ftr-341	220	9	savings	saving	NOUN
ftr-341	220	10	plans	plan	VERB
ftr-341	220	11	109	109	NUM
ftr-341	220	12	assuming	assume	VERB
ftr-341	220	13	that	that	SCONJ
ftr-341	220	14	this	this	DET
ftr-341	220	15	incentive	incentive	NOUN
ftr-341	220	16	then	then	ADV
ftr-341	220	17	is	be	AUX
ftr-341	220	18	aimed	aim	VERB
ftr-341	220	19	almost	almost	ADV
ftr-341	220	20	entirely	entirely	ADV
ftr-341	220	21	at	at	ADP
ftr-341	220	22	those	those	PRON
ftr-341	220	23	who	who	PRON
ftr-341	220	24	do	do	AUX
ftr-341	220	25	not	not	PART
ftr-341	220	26	need	need	VERB
ftr-341	220	27	to	to	PART
ftr-341	220	28	be	be	AUX
ftr-341	220	29	incentivized	incentivize	VERB
ftr-341	220	30	,	,	PUNCT
ftr-341	220	31	this	this	PRON
ftr-341	220	32	is	be	AUX
ftr-341	220	33	an	an	DET
ftr-341	220	34	extremely	extremely	ADV
ftr-341	220	35	inefficient	inefficient	ADJ
ftr-341	220	36	use	use	NOUN
ftr-341	220	37	of	of	ADP
ftr-341	220	38	government	government	NOUN
ftr-341	220	39	funds	fund	NOUN
ftr-341	220	40	if	if	SCONJ
ftr-341	220	41	the	the	DET
ftr-341	220	42	goal	goal	NOUN
ftr-341	220	43	is	be	AUX
ftr-341	220	44	to	to	PART
ftr-341	220	45	increase	increase	VERB
ftr-341	220	46	college	college	NOUN
ftr-341	220	47	enrollment	enrollment	NOUN
ftr-341	220	48	.	.	PUNCT
ftr-341	221	1	empirical	empirical	ADJ
ftr-341	221	2	data	datum	NOUN
ftr-341	221	3	relating	relate	VERB
ftr-341	221	4	529	529	NUM
ftr-341	221	5	participation	participation	NOUN
ftr-341	221	6	rates	rate	NOUN
ftr-341	221	7	to	to	ADP
ftr-341	221	8	income	income	NOUN
ftr-341	221	9	,	,	PUNCT
ftr-341	221	10	while	while	SCONJ
ftr-341	221	11	limited	limited	ADJ
ftr-341	221	12	,	,	PUNCT
ftr-341	221	13	confirms	confirm	VERB
ftr-341	221	14	this	this	DET
ftr-341	221	15	expected	expect	VERB
ftr-341	221	16	pattern	pattern	NOUN
ftr-341	221	17	of	of	ADP
ftr-341	221	18	contribution	contribution	NOUN
ftr-341	221	19	.	.	PUNCT
ftr-341	222	1	as	as	SCONJ
ftr-341	222	2	illustrated	illustrate	VERB
ftr-341	222	3	in	in	ADP
ftr-341	222	4	table	table	NOUN
ftr-341	222	5	3	3	NUM
ftr-341	222	6	and	and	CCONJ
ftr-341	222	7	figure	figure	NOUN
ftr-341	222	8	1	1	NUM
ftr-341	222	9	,	,	PUNCT
ftr-341	222	10	data	datum	NOUN
ftr-341	222	11	from	from	ADP
ftr-341	222	12	the	the	DET
ftr-341	222	13	survey	survey	NOUN
ftr-341	222	14	of	of	ADP
ftr-341	222	15	consumer	consumer	NOUN
ftr-341	222	16	finances	finance	NOUN
ftr-341	222	17	shows	show	VERB
ftr-341	222	18	that	that	SCONJ
ftr-341	222	19	participation	participation	NOUN
ftr-341	222	20	rises	rise	VERB
ftr-341	222	21	rapidly	rapidly	ADV
ftr-341	222	22	with	with	ADP
ftr-341	222	23	income	income	NOUN
ftr-341	222	24	;	;	PUNCT
ftr-341	222	25	less	less	ADJ
ftr-341	222	26	than	than	ADP
ftr-341	222	27	1	1	NUM
ftr-341	222	28	percent	percent	NOUN
ftr-341	222	29	of	of	ADP
ftr-341	222	30	those	those	PRON
ftr-341	222	31	in	in	ADP
ftr-341	222	32	the	the	DET
ftr-341	222	33	lower	low	ADJ
ftr-341	222	34	half	half	NOUN
ftr-341	222	35	of	of	ADP
ftr-341	222	36	the	the	DET
ftr-341	222	37	income	income	NOUN
ftr-341	222	38	distribution	distribution	NOUN
ftr-341	222	39	participate	participate	VERB
ftr-341	222	40	while	while	SCONJ
ftr-341	222	41	over	over	ADP
ftr-341	222	42	30	30	NUM
ftr-341	222	43	percent	percent	NOUN
ftr-341	222	44	participate	participate	NOUN
ftr-341	222	45	in	in	ADP
ftr-341	222	46	the	the	DET
ftr-341	222	47	top	top	ADJ
ftr-341	222	48	5	5	NUM
ftr-341	222	49	percent	percent	NOUN
ftr-341	222	50	of	of	ADP
ftr-341	222	51	the	the	DET
ftr-341	222	52	income	income	NOUN
ftr-341	222	53	distribution.49	distribution.49	NOUN
ftr-341	222	54	the	the	DET
ftr-341	222	55	asset	asset	NOUN
ftr-341	222	56	balance	balance	NOUN
ftr-341	222	57	in	in	ADP
ftr-341	222	58	529	529	NUM
ftr-341	222	59	plans	plan	NOUN
ftr-341	222	60	also	also	ADV
ftr-341	222	61	follows	follow	VERB
ftr-341	222	62	this	this	DET
ftr-341	222	63	trend	trend	NOUN
ftr-341	222	64	;	;	PUNCT
ftr-341	222	65	for	for	ADP
ftr-341	222	66	the	the	DET
ftr-341	222	67	taxpayers	taxpayer	NOUN
ftr-341	222	68	with	with	ADP
ftr-341	222	69	income	income	NOUN
ftr-341	222	70	in	in	ADP
ftr-341	222	71	the	the	DET
ftr-341	222	72	first	first	ADJ
ftr-341	222	73	three	three	NUM
ftr-341	222	74	quartiles	quartile	NOUN
ftr-341	222	75	,	,	PUNCT
ftr-341	222	76	the	the	DET
ftr-341	222	77	average	average	ADJ
ftr-341	222	78	account	account	NOUN
ftr-341	222	79	balance	balance	NOUN
ftr-341	222	80	is	be	AUX
ftr-341	222	81	about	about	ADV
ftr-341	222	82	$	$	SYM
ftr-341	222	83	8,000	8,000	NUM
ftr-341	222	84	.	.	PUNCT
ftr-341	223	1	the	the	DET
ftr-341	223	2	average	average	ADJ
ftr-341	223	3	balance	balance	NOUN
ftr-341	223	4	rises	rise	VERB
ftr-341	223	5	to	to	ADP
ftr-341	223	6	over	over	ADP
ftr-341	223	7	$	$	SYM
ftr-341	223	8	100,000	100,000	NUM
ftr-341	223	9	for	for	ADP
ftr-341	223	10	those	those	PRON
ftr-341	223	11	in	in	ADP
ftr-341	223	12	the	the	DET
ftr-341	223	13	95	95	NUM
ftr-341	223	14	-	-	SYM
ftr-341	223	15	100	100	NUM
ftr-341	223	16	percentiles	percentile	NOUN
ftr-341	223	17	(	(	PUNCT
ftr-341	223	18	table	table	NOUN
ftr-341	223	19	3	3	NUM
ftr-341	223	20	and	and	CCONJ
ftr-341	223	21	figure	figure	NOUN
ftr-341	223	22	1	1	NUM
ftr-341	223	23	)	)	PUNCT
ftr-341	223	24	.	.	PUNCT
ftr-341	224	1	table	table	NOUN
ftr-341	224	2	3	3	NUM
ftr-341	224	3	education	education	NOUN
ftr-341	224	4	savings	saving	NOUN
ftr-341	224	5	plans	plan	NOUN
ftr-341	224	6	account	account	NOUN
ftr-341	224	7	balances	balance	NOUN
ftr-341	224	8	held	hold	VERB
ftr-341	224	9	by	by	ADP
ftr-341	224	10	income	income	NOUN
ftr-341	224	11	group50	group50	NOUN
ftr-341	224	12	49	49	NUM
ftr-341	224	13	.	.	PUNCT
ftr-341	225	1	the	the	DET
ftr-341	225	2	survey	survey	NOUN
ftr-341	225	3	suffers	suffer	VERB
ftr-341	225	4	from	from	ADP
ftr-341	225	5	a	a	DET
ftr-341	225	6	number	number	NOUN
ftr-341	225	7	of	of	ADP
ftr-341	225	8	problems	problem	NOUN
ftr-341	225	9	.	.	PUNCT
ftr-341	226	1	first	first	ADV
ftr-341	226	2	,	,	PUNCT
ftr-341	226	3	it	it	PRON
ftr-341	226	4	has	have	VERB
ftr-341	226	5	a	a	DET
ftr-341	226	6	relatively	relatively	ADV
ftr-341	226	7	small	small	ADJ
ftr-341	226	8	sample	sample	NOUN
ftr-341	226	9	size	size	NOUN
ftr-341	226	10	.	.	PUNCT
ftr-341	227	1	second	second	ADJ
ftr-341	227	2	,	,	PUNCT
ftr-341	227	3	both	both	CCONJ
ftr-341	227	4	income	income	NOUN
ftr-341	227	5	and	and	CCONJ
ftr-341	227	6	assets	asset	NOUN
ftr-341	227	7	were	be	AUX
ftr-341	227	8	self	self	NOUN
ftr-341	227	9	-	-	PUNCT
ftr-341	227	10	reported	report	VERB
ftr-341	227	11	and	and	CCONJ
ftr-341	227	12	thus	thus	ADV
ftr-341	227	13	subject	subject	ADJ
ftr-341	227	14	to	to	ADP
ftr-341	227	15	measurement	measurement	NOUN
ftr-341	227	16	error	error	NOUN
ftr-341	227	17	.	.	PUNCT
ftr-341	228	1	while	while	SCONJ
ftr-341	228	2	the	the	DET
ftr-341	228	3	survey	survey	NOUN
ftr-341	228	4	asked	ask	VERB
ftr-341	228	5	about	about	ADP
ftr-341	228	6	529s	529s	PROPN
ftr-341	228	7	and	and	CCONJ
ftr-341	228	8	coverdells	coverdell	NOUN
ftr-341	228	9	separately	separately	ADV
ftr-341	228	10	,	,	PUNCT
ftr-341	228	11	the	the	DET
ftr-341	228	12	public	public	ADJ
ftr-341	228	13	data	datum	NOUN
ftr-341	228	14	does	do	AUX
ftr-341	228	15	not	not	PART
ftr-341	228	16	distinguish	distinguish	VERB
ftr-341	228	17	between	between	ADP
ftr-341	228	18	the	the	DET
ftr-341	228	19	two	two	NUM
ftr-341	228	20	.	.	PUNCT
ftr-341	229	1	this	this	PRON
ftr-341	229	2	is	be	AUX
ftr-341	229	3	likely	likely	ADJ
ftr-341	229	4	to	to	PART
ftr-341	229	5	skew	skew	VERB
ftr-341	229	6	the	the	DET
ftr-341	229	7	data	datum	NOUN
ftr-341	229	8	somewhat	somewhat	ADV
ftr-341	229	9	because	because	SCONJ
ftr-341	229	10	high	high	ADJ
ftr-341	229	11	-	-	PUNCT
ftr-341	229	12	income	income	NOUN
ftr-341	229	13	individuals	individual	NOUN
ftr-341	229	14	are	be	AUX
ftr-341	229	15	more	more	ADV
ftr-341	229	16	likely	likely	ADJ
ftr-341	229	17	to	to	PART
ftr-341	229	18	invest	invest	VERB
ftr-341	229	19	in	in	ADP
ftr-341	229	20	529s	529s	PROPN
ftr-341	229	21	than	than	ADP
ftr-341	229	22	coverdells	coverdell	NOUN
ftr-341	229	23	because	because	SCONJ
ftr-341	229	24	of	of	ADP
ftr-341	229	25	coverdells	coverdell	VERB
ftr-341	229	26	low	low	ADJ
ftr-341	229	27	contribution	contribution	NOUN
ftr-341	229	28	limits	limit	NOUN
ftr-341	229	29	.	.	PUNCT
ftr-341	230	1	50	50	NUM
ftr-341	230	2	.	.	PUNCT
ftr-341	230	3	dep’t	dep’t	NOUN
ftr-341	230	4	of	of	ADP
ftr-341	230	5	treas	treas	PROPN
ftr-341	230	6	,	,	PUNCT
ftr-341	230	7	analysis	analysis	NOUN
ftr-341	230	8	of	of	ADP
ftr-341	230	9	section	section	NOUN
ftr-341	230	10	529	529	NUM
ftr-341	230	11	,	,	PUNCT
ftr-341	230	12	supra	supra	PROPN
ftr-341	230	13	note	note	NOUN
ftr-341	230	14	30	30	NUM
ftr-341	230	15	,	,	PUNCT
ftr-341	230	16	at	at	ADP
ftr-341	230	17	30	30	NUM
ftr-341	230	18	tbl.7	tbl.7	NUM
ftr-341	230	19	.	.	PUNCT
ftr-341	231	1	section	section	NOUN
ftr-341	231	2	529	529	NUM
ftr-341	231	3	and	and	CCONJ
ftr-341	231	4	coverdell	coverdell	PROPN
ftr-341	231	5	esa	esa	PROPN
ftr-341	231	6	account	account	PROPN
ftr-341	231	7	balances	balance	NOUN
ftr-341	231	8	by	by	ADP
ftr-341	231	9	income	income	NOUN
ftr-341	231	10	group	group	NOUN
ftr-341	231	11	item	item	NOUN
ftr-341	231	12	income	income	NOUN
ftr-341	231	13	percentile	percentile	ADJ
ftr-341	231	14	range	range	NOUN
ftr-341	231	15	0	0	NUM
ftr-341	231	16	-	-	SYM
ftr-341	231	17	25	25	NUM
ftr-341	231	18	25	25	NUM
ftr-341	231	19	-	-	SYM
ftr-341	231	20	50	50	NUM
ftr-341	231	21	50	50	NUM
ftr-341	231	22	-	-	SYM
ftr-341	231	23	75	75	NUM
ftr-341	231	24	75	75	NUM
ftr-341	231	25	-	-	SYM
ftr-341	231	26	90	90	NUM
ftr-341	231	27	90	90	NUM
ftr-341	231	28	-	-	SYM
ftr-341	231	29	95	95	NUM
ftr-341	231	30	95	95	NUM
ftr-341	231	31	-	-	SYM
ftr-341	231	32	100	100	NUM
ftr-341	231	33	with	with	ADP
ftr-341	231	34	children	child	NOUN
ftr-341	231	35	observations	observation	NOUN
ftr-341	231	36	1,439	1,439	NUM
ftr-341	231	37	1,479	1,479	NUM
ftr-341	231	38	1,428	1,428	NUM
ftr-341	231	39	966	966	NUM
ftr-341	231	40	440	440	NUM
ftr-341	231	41	1,808	1,808	NUM
ftr-341	231	42	percent	percent	NOUN
ftr-341	231	43	w/	w/	NOUN
ftr-341	231	44	529	529	NUM
ftr-341	231	45	/	/	SYM
ftr-341	231	46	csa	csa	PROPN
ftr-341	231	47	0.4	0.4	NUM
ftr-341	232	1	1.2	1.2	NUM
ftr-341	232	2	8.6	8.6	NUM
ftr-341	232	3	15.0	15.0	NUM
ftr-341	232	4	27.8	27.8	NUM
ftr-341	232	5	31.4	31.4	NUM
ftr-341	232	6	with	with	ADP
ftr-341	232	7	children	child	NOUN
ftr-341	232	8	&	&	CCONJ
ftr-341	232	9	529	529	NUM
ftr-341	232	10	observations	observation	NOUN
ftr-341	232	11	1	1	NUM
ftr-341	232	12	20	20	NUM
ftr-341	232	13	112	112	NUM
ftr-341	232	14	148	148	NUM
ftr-341	232	15	117	117	NUM
ftr-341	232	16	352	352	NUM
ftr-341	232	17	average	average	NOUN
ftr-341	232	18	for	for	ADP
ftr-341	232	19	:	:	PUNCT
ftr-341	232	20	income	income	NOUN
ftr-341	232	21	$	$	SYM
ftr-341	232	22	27,766	27,766	NUM
ftr-341	232	23	$	$	SYM
ftr-341	232	24	47,827	47,827	NUM
ftr-341	232	25	$	$	SYM
ftr-341	232	26	80,005	80,005	NUM
ftr-341	232	27	$	$	SYM
ftr-341	232	28	120,177	120,177	NUM
ftr-341	232	29	$	$	SYM
ftr-341	232	30	176,284	176,284	NUM
ftr-341	232	31	$	$	SYM
ftr-341	232	32	548,077	548,077	NUM
ftr-341	232	33	529	529	NUM
ftr-341	232	34	/	/	SYM
ftr-341	232	35	csa	csa	PROPN
ftr-341	232	36	balance	balance	NOUN
ftr-341	232	37	$	$	SYM
ftr-341	232	38	3,000	3,000	NUM
ftr-341	232	39	$	$	SYM
ftr-341	232	40	8,794	8,794	NUM
ftr-341	232	41	$	$	SYM
ftr-341	232	42	8,111	8,111	NUM
ftr-341	232	43	$	$	SYM
ftr-341	232	44	15,482	15,482	NUM
ftr-341	232	45	$	$	SYM
ftr-341	232	46	30,674	30,674	NUM
ftr-341	232	47	$	$	SYM
ftr-341	232	48	106,250	106,250	NUM
ftr-341	232	49	balance	balance	NOUN
ftr-341	232	50	as	as	ADP
ftr-341	232	51	%	%	NOUN
ftr-341	232	52	of	of	ADP
ftr-341	232	53	income	income	NOUN
ftr-341	232	54	10.8	10.8	NUM
ftr-341	232	55	20.0	20.0	NUM
ftr-341	232	56	10.2	10.2	NUM
ftr-341	232	57	13.4	13.4	NUM
ftr-341	232	58	18.0	18.0	NUM
ftr-341	232	59	24.5	24.5	NUM
ftr-341	232	60	number	number	NOUN
ftr-341	232	61	of	of	ADP
ftr-341	232	62	children	child	NOUN
ftr-341	232	63	1.0	1.0	NUM
ftr-341	232	64	1.3	1.3	NUM
ftr-341	232	65	1.9	1.9	NUM
ftr-341	232	66	1.8	1.8	NUM
ftr-341	232	67	2.4	2.4	NUM
ftr-341	232	68	2.0	2.0	NUM
ftr-341	232	69	age	age	NOUN
ftr-341	232	70	oldest	old	ADJ
ftr-341	232	71	child	child	NOUN
ftr-341	232	72	17.0	17.0	NUM
ftr-341	232	73	13.0	13.0	NUM
ftr-341	232	74	12.7	12.7	NUM
ftr-341	232	75	11.9	11.9	NUM
ftr-341	232	76	12.0	12.0	NUM
ftr-341	232	77	12.8	12.8	NUM
ftr-341	232	78	percent	percent	NOUN
ftr-341	232	79	of	of	ADP
ftr-341	232	80	total	total	NOUN
ftr-341	232	81	:	:	PUNCT
ftr-341	232	82	529	529	NUM
ftr-341	232	83	/	/	SYM
ftr-341	232	84	csa	csa	PROPN
ftr-341	232	85	balance	balance	NOUN
ftr-341	232	86	0.0	0.0	NUM
ftr-341	232	87	1.1	1.1	NUM
ftr-341	232	88	7.0	7.0	NUM
ftr-341	232	89	13.9	13.9	NUM
ftr-341	232	90	18.5	18.5	NUM
ftr-341	232	91	59.4	59.4	NUM
ftr-341	232	92	income	income	NOUN
ftr-341	232	93	0.0	0.0	NUM
ftr-341	232	94	1.0	1.0	NUM
ftr-341	232	95	11.6	11.6	NUM
ftr-341	232	96	18.1	18.1	NUM
ftr-341	232	97	17.9	17.9	NUM
ftr-341	232	98	51.3	51.3	NUM
ftr-341	232	99	110	110	NUM
ftr-341	232	100	florida	florida	PROPN
ftr-341	232	101	tax	tax	NOUN
ftr-341	232	102	review	review	NOUN
ftr-341	232	103	[	[	X
ftr-341	232	104	vol	vol	NOUN
ftr-341	232	105	.	.	PUNCT
ftr-341	232	106	11:2	11:2	NUM
ftr-341	232	107	figure	figure	NOUN
ftr-341	232	108	1	1	NUM
ftr-341	232	109	education	education	NOUN
ftr-341	232	110	savings	saving	NOUN
ftr-341	232	111	plans	plan	NOUN
ftr-341	232	112	account	account	NOUN
ftr-341	232	113	balances	balance	NOUN
ftr-341	232	114	held	hold	VERB
ftr-341	232	115	by	by	ADP
ftr-341	232	116	income	income	PROPN
ftr-341	232	117	group51	group51	PROPN
ftr-341	232	118	ii	ii	PROPN
ftr-341	232	119	.	.	PUNCT
ftr-341	233	1	college	college	NOUN
ftr-341	233	2	savings	saving	NOUN
ftr-341	233	3	as	as	ADP
ftr-341	233	4	a	a	DET
ftr-341	233	5	useful	useful	ADJ
ftr-341	233	6	element	element	NOUN
ftr-341	233	7	of	of	ADP
ftr-341	233	8	federal	federal	ADJ
ftr-341	233	9	financial	financial	ADJ
ftr-341	233	10	aid	aid	NOUN
ftr-341	233	11	there	there	PRON
ftr-341	233	12	is	be	VERB
ftr-341	233	13	no	no	DET
ftr-341	233	14	question	question	NOUN
ftr-341	233	15	that	that	SCONJ
ftr-341	233	16	qualified	qualified	ADJ
ftr-341	233	17	tuition	tuition	NOUN
ftr-341	233	18	plans	plan	NOUN
ftr-341	233	19	can	can	AUX
ftr-341	233	20	be	be	AUX
ftr-341	233	21	structured	structure	VERB
ftr-341	233	22	in	in	ADP
ftr-341	233	23	a	a	DET
ftr-341	233	24	way	way	NOUN
ftr-341	233	25	that	that	PRON
ftr-341	233	26	would	would	AUX
ftr-341	233	27	make	make	VERB
ftr-341	233	28	them	they	PRON
ftr-341	233	29	less	less	ADV
ftr-341	233	30	regressive	regressive	ADJ
ftr-341	233	31	,	,	PUNCT
ftr-341	233	32	and	and	CCONJ
ftr-341	233	33	thus	thus	ADV
ftr-341	233	34	a	a	DET
ftr-341	233	35	more	more	ADV
ftr-341	233	36	tailored	tailor	VERB
ftr-341	233	37	tool	tool	NOUN
ftr-341	233	38	for	for	ADP
ftr-341	233	39	lowering	lower	VERB
ftr-341	233	40	the	the	DET
ftr-341	233	41	cost	cost	NOUN
ftr-341	233	42	of	of	ADP
ftr-341	233	43	higher	high	ADJ
ftr-341	233	44	education	education	NOUN
ftr-341	233	45	for	for	ADP
ftr-341	233	46	those	those	PRON
ftr-341	233	47	most	most	ADJ
ftr-341	233	48	in	in	ADP
ftr-341	233	49	need	need	NOUN
ftr-341	233	50	of	of	ADP
ftr-341	233	51	the	the	DET
ftr-341	233	52	incentive	incentive	NOUN
ftr-341	233	53	.	.	PUNCT
ftr-341	234	1	the	the	DET
ftr-341	234	2	question	question	NOUN
ftr-341	234	3	,	,	PUNCT
ftr-341	234	4	though	though	ADV
ftr-341	234	5	,	,	PUNCT
ftr-341	234	6	is	be	AUX
ftr-341	234	7	not	not	PART
ftr-341	234	8	how	how	SCONJ
ftr-341	234	9	these	these	DET
ftr-341	234	10	plans	plan	NOUN
ftr-341	234	11	can	can	AUX
ftr-341	234	12	be	be	AUX
ftr-341	234	13	structured	structure	VERB
ftr-341	234	14	to	to	PART
ftr-341	234	15	maximize	maximize	VERB
ftr-341	234	16	the	the	DET
ftr-341	234	17	effectiveness	effectiveness	NOUN
ftr-341	234	18	of	of	ADP
ftr-341	234	19	saving	save	VERB
ftr-341	234	20	for	for	ADP
ftr-341	234	21	college	college	NOUN
ftr-341	234	22	.	.	PUNCT
ftr-341	235	1	instead	instead	ADV
ftr-341	235	2	,	,	PUNCT
ftr-341	235	3	the	the	DET
ftr-341	235	4	correct	correct	ADJ
ftr-341	235	5	inquiry	inquiry	NOUN
ftr-341	235	6	is	be	AUX
ftr-341	235	7	whether	whether	SCONJ
ftr-341	235	8	a	a	DET
ftr-341	235	9	savings	savings	NOUN
ftr-341	235	10	plan	plan	NOUN
ftr-341	235	11	can	can	AUX
ftr-341	235	12	ever	ever	ADV
ftr-341	235	13	be	be	AUX
ftr-341	235	14	the	the	DET
ftr-341	235	15	most	most	ADV
ftr-341	235	16	effective	effective	ADJ
ftr-341	235	17	and	and	CCONJ
ftr-341	235	18	efficient	efficient	ADJ
ftr-341	235	19	way	way	NOUN
ftr-341	235	20	for	for	SCONJ
ftr-341	235	21	the	the	DET
ftr-341	235	22	government	government	NOUN
ftr-341	235	23	to	to	PART
ftr-341	235	24	spend	spend	VERB
ftr-341	235	25	a	a	DET
ftr-341	235	26	given	give	VERB
ftr-341	235	27	amount	amount	NOUN
ftr-341	235	28	of	of	ADP
ftr-341	235	29	money	money	NOUN
ftr-341	235	30	to	to	PART
ftr-341	235	31	incentivize	incentivize	VERB
ftr-341	235	32	enrollment	enrollment	NOUN
ftr-341	235	33	in	in	ADP
ftr-341	235	34	higher	high	ADJ
ftr-341	235	35	education	education	NOUN
ftr-341	235	36	.	.	PUNCT
ftr-341	236	1	this	this	DET
ftr-341	236	2	part	part	NOUN
ftr-341	236	3	argues	argue	VERB
ftr-341	236	4	that	that	SCONJ
ftr-341	236	5	students	student	NOUN
ftr-341	236	6	should	should	AUX
ftr-341	236	7	decide	decide	VERB
ftr-341	236	8	whether	whether	SCONJ
ftr-341	236	9	to	to	PART
ftr-341	236	10	obtain	obtain	VERB
ftr-341	236	11	higher	high	ADJ
ftr-341	236	12	education	education	NOUN
ftr-341	236	13	based	base	VERB
ftr-341	236	14	on	on	ADP
ftr-341	236	15	a	a	DET
ftr-341	236	16	fairly	fairly	ADV
ftr-341	236	17	simple	simple	ADJ
ftr-341	236	18	evaluation	evaluation	NOUN
ftr-341	236	19	of	of	ADP
ftr-341	236	20	the	the	DET
ftr-341	236	21	costs	cost	NOUN
ftr-341	236	22	of	of	ADP
ftr-341	236	23	education	education	NOUN
ftr-341	236	24	and	and	CCONJ
ftr-341	236	25	the	the	DET
ftr-341	236	26	expected	expect	VERB
ftr-341	236	27	returns	return	NOUN
ftr-341	236	28	.	.	PUNCT
ftr-341	237	1	empirical	empirical	ADJ
ftr-341	237	2	evidence	evidence	NOUN
ftr-341	237	3	suggests	suggest	VERB
ftr-341	237	4	that	that	SCONJ
ftr-341	237	5	the	the	DET
ftr-341	237	6	returns	return	NOUN
ftr-341	237	7	from	from	ADP
ftr-341	237	8	higher	high	ADJ
ftr-341	237	9	education	education	NOUN
ftr-341	237	10	are	be	AUX
ftr-341	237	11	always	always	ADV
ftr-341	237	12	greater	great	ADJ
ftr-341	237	13	than	than	ADP
ftr-341	237	14	the	the	DET
ftr-341	237	15	costs	cost	NOUN
ftr-341	237	16	and	and	CCONJ
ftr-341	237	17	thus	thus	ADV
ftr-341	237	18	everyone	everyone	PRON
ftr-341	237	19	,	,	PUNCT
ftr-341	237	20	regardless	regardless	ADV
ftr-341	237	21	of	of	ADP
ftr-341	237	22	income	income	NOUN
ftr-341	237	23	,	,	PUNCT
ftr-341	237	24	should	should	AUX
ftr-341	237	25	make	make	VERB
ftr-341	237	26	the	the	DET
ftr-341	237	27	decision	decision	NOUN
ftr-341	237	28	to	to	PART
ftr-341	237	29	invest	invest	VERB
ftr-341	237	30	in	in	ADP
ftr-341	237	31	higher	high	ADJ
ftr-341	237	32	education	education	NOUN
ftr-341	237	33	.	.	PUNCT
ftr-341	238	1	this	this	PRON
ftr-341	238	2	does	do	AUX
ftr-341	238	3	not	not	PART
ftr-341	238	4	hold	hold	VERB
ftr-341	238	5	true	true	ADJ
ftr-341	238	6	,	,	PUNCT
ftr-341	238	7	however	however	ADV
ftr-341	238	8	,	,	PUNCT
ftr-341	238	9	because	because	SCONJ
ftr-341	238	10	low	low	ADJ
ftr-341	238	11	-	-	PUNCT
ftr-341	238	12	to	to	ADP
ftr-341	238	13	-	-	PUNCT
ftr-341	238	14	moderate	moderate	ADJ
ftr-341	238	15	-	-	PUNCT
ftr-341	238	16	income	income	NOUN
ftr-341	238	17	students	student	NOUN
ftr-341	238	18	systematically	systematically	ADV
ftr-341	238	19	misestimate	misestimate	VERB
ftr-341	238	20	these	these	DET
ftr-341	238	21	values	value	NOUN
ftr-341	238	22	for	for	ADP
ftr-341	238	23	a	a	DET
ftr-341	238	24	number	number	NOUN
ftr-341	238	25	of	of	ADP
ftr-341	238	26	reasons	reason	NOUN
ftr-341	238	27	,	,	PUNCT
ftr-341	238	28	making	make	VERB
ftr-341	238	29	them	they	PRON
ftr-341	238	30	believe	believe	VERB
ftr-341	238	31	that	that	SCONJ
ftr-341	238	32	higher	high	ADJ
ftr-341	238	33	education	education	NOUN
ftr-341	238	34	is	be	AUX
ftr-341	238	35	not	not	PART
ftr-341	238	36	a	a	DET
ftr-341	238	37	worthwhile	worthwhile	ADJ
ftr-341	238	38	investment	investment	NOUN
ftr-341	238	39	.	.	PUNCT
ftr-341	239	1	the	the	DET
ftr-341	239	2	best	good	ADJ
ftr-341	239	3	51	51	NUM
ftr-341	239	4	.	.	PUNCT
ftr-341	240	1	i	i	PRON
ftr-341	240	2	d.	d.	PROPN
ftr-341	240	3	59.4%18.5	59.4%18.5	PROPN
ftr-341	241	1	%	%	NOUN
ftr-341	241	2	13.9	13.9	NUM
ftr-341	241	3	%	%	NOUN
ftr-341	241	4	7.0	7.0	NUM
ftr-341	241	5	%	%	NOUN
ftr-341	241	6	1.1	1.1	NUM
ftr-341	241	7	%	%	NOUN
ftr-341	241	8	0	0	NUM
ftr-341	241	9	%	%	NOUN
ftr-341	241	10	529	529	NUM
ftr-341	241	11	account	account	NOUN
ftr-341	241	12	balance	balance	NOUN
ftr-341	241	13	held	hold	VERB
ftr-341	241	14	by	by	ADP
ftr-341	241	15	each	each	DET
ftr-341	241	16	income	income	NOUN
ftr-341	241	17	percentile	percentile	ADJ
ftr-341	241	18	range	range	VERB
ftr-341	241	19	95	95	NUM
ftr-341	241	20	-	-	SYM
ftr-341	241	21	100	100	NUM
ftr-341	241	22	90	90	NUM
ftr-341	241	23	-	-	SYM
ftr-341	241	24	95	95	NUM
ftr-341	241	25	75	75	NUM
ftr-341	241	26	-	-	SYM
ftr-341	241	27	90	90	NUM
ftr-341	241	28	50	50	NUM
ftr-341	241	29	-	-	SYM
ftr-341	241	30	75	75	NUM
ftr-341	241	31	25	25	NUM
ftr-341	241	32	-	-	SYM
ftr-341	241	33	50	50	NUM
ftr-341	241	34	0	0	NUM
ftr-341	241	35	-	-	SYM
ftr-341	241	36	25	25	NUM
ftr-341	241	37	2011	2011	NUM
ftr-341	241	38	]	]	PUNCT
ftr-341	241	39	in	in	ADP
ftr-341	241	40	defense	defense	NOUN
ftr-341	241	41	of	of	ADP
ftr-341	241	42	college	college	NOUN
ftr-341	241	43	savings	saving	NOUN
ftr-341	241	44	plans	plan	VERB
ftr-341	241	45	111	111	NUM
ftr-341	241	46	way	way	NOUN
ftr-341	241	47	to	to	PART
ftr-341	241	48	change	change	VERB
ftr-341	241	49	that	that	DET
ftr-341	241	50	calculus	calculus	NOUN
ftr-341	241	51	and	and	CCONJ
ftr-341	241	52	incentivize	incentivize	VERB
ftr-341	241	53	these	these	DET
ftr-341	241	54	students	student	NOUN
ftr-341	241	55	to	to	PART
ftr-341	241	56	enroll	enroll	VERB
ftr-341	241	57	in	in	ADP
ftr-341	241	58	higher	high	ADJ
ftr-341	241	59	education	education	NOUN
ftr-341	241	60	is	be	AUX
ftr-341	241	61	to	to	PART
ftr-341	241	62	lower	lower	VERB
ftr-341	241	63	the	the	DET
ftr-341	241	64	upfront	upfront	ADJ
ftr-341	241	65	cost	cost	NOUN
ftr-341	241	66	(	(	PUNCT
ftr-341	241	67	or	or	CCONJ
ftr-341	241	68	net	net	ADJ
ftr-341	241	69	price	price	NOUN
ftr-341	241	70	)	)	PUNCT
ftr-341	241	71	of	of	ADP
ftr-341	241	72	higher	high	ADJ
ftr-341	241	73	education	education	NOUN
ftr-341	241	74	by	by	ADP
ftr-341	241	75	providing	provide	VERB
ftr-341	241	76	them	they	PRON
ftr-341	241	77	with	with	ADP
ftr-341	241	78	grants	grant	NOUN
ftr-341	241	79	.	.	PUNCT
ftr-341	242	1	a	a	DET
ftr-341	242	2	properly	properly	ADV
ftr-341	242	3	structured	structure	VERB
ftr-341	242	4	college	college	NOUN
ftr-341	242	5	savings	saving	NOUN
ftr-341	242	6	plan	plan	NOUN
ftr-341	242	7	can	can	AUX
ftr-341	242	8	provide	provide	VERB
ftr-341	242	9	the	the	DET
ftr-341	242	10	same	same	ADJ
ftr-341	242	11	incentive	incentive	NOUN
ftr-341	242	12	as	as	ADP
ftr-341	242	13	a	a	DET
ftr-341	242	14	grant	grant	NOUN
ftr-341	242	15	but	but	CCONJ
ftr-341	242	16	be	be	AUX
ftr-341	242	17	of	of	ADP
ftr-341	242	18	greater	great	ADJ
ftr-341	242	19	financial	financial	ADJ
ftr-341	242	20	value	value	NOUN
ftr-341	242	21	at	at	ADP
ftr-341	242	22	the	the	DET
ftr-341	242	23	time	time	NOUN
ftr-341	242	24	the	the	DET
ftr-341	242	25	college	college	NOUN
ftr-341	242	26	decision	decision	NOUN
ftr-341	242	27	is	be	AUX
ftr-341	242	28	made	make	VERB
ftr-341	242	29	.	.	PUNCT
ftr-341	243	1	a.	a.	NOUN
ftr-341	243	2	lower	low	ADJ
ftr-341	243	3	-	-	PUNCT
ftr-341	243	4	income	income	NOUN
ftr-341	243	5	students	student	NOUN
ftr-341	243	6	under	under	AUX
ftr-341	243	7	-	-	PUNCT
ftr-341	243	8	invest	invest	NOUN
ftr-341	243	9	in	in	ADP
ftr-341	243	10	higher	high	ADJ
ftr-341	243	11	education	education	NOUN
ftr-341	243	12	the	the	DET
ftr-341	243	13	prevailing	prevail	VERB
ftr-341	243	14	theory	theory	NOUN
ftr-341	243	15	on	on	ADP
ftr-341	243	16	the	the	DET
ftr-341	243	17	provision	provision	NOUN
ftr-341	243	18	of	of	ADP
ftr-341	243	19	financial	financial	ADJ
ftr-341	243	20	aid	aid	NOUN
ftr-341	243	21	generally	generally	ADV
ftr-341	243	22	stems	stem	VERB
ftr-341	243	23	from	from	ADP
ftr-341	243	24	gary	gary	PROPN
ftr-341	243	25	becker	becker	PROPN
ftr-341	243	26	’s	’s	PART
ftr-341	243	27	human	human	PROPN
ftr-341	243	28	capital	capital	NOUN
ftr-341	243	29	theory	theory	NOUN
ftr-341	243	30	(	(	PUNCT
ftr-341	243	31	hct	hct	PROPN
ftr-341	243	32	)	)	PUNCT
ftr-341	243	33	.	.	PUNCT
ftr-341	244	1	this	this	DET
ftr-341	244	2	theory	theory	NOUN
ftr-341	244	3	simply	simply	ADV
ftr-341	244	4	states	state	VERB
ftr-341	244	5	that	that	SCONJ
ftr-341	244	6	people	people	NOUN
ftr-341	244	7	use	use	VERB
ftr-341	244	8	the	the	DET
ftr-341	244	9	same	same	ADJ
ftr-341	244	10	cost	cost	NOUN
ftr-341	244	11	and	and	CCONJ
ftr-341	244	12	return	return	VERB
ftr-341	244	13	analysis	analysis	NOUN
ftr-341	244	14	in	in	ADP
ftr-341	244	15	making	make	VERB
ftr-341	244	16	decisions	decision	NOUN
ftr-341	244	17	about	about	ADP
ftr-341	244	18	training	training	NOUN
ftr-341	244	19	and	and	CCONJ
ftr-341	244	20	education	education	NOUN
ftr-341	244	21	as	as	SCONJ
ftr-341	244	22	they	they	PRON
ftr-341	244	23	do	do	VERB
ftr-341	244	24	in	in	ADP
ftr-341	244	25	other	other	ADJ
ftr-341	244	26	areas	area	NOUN
ftr-341	244	27	of	of	ADP
ftr-341	244	28	economic	economic	ADJ
ftr-341	244	29	decisionmaking	decisionmaking	NOUN
ftr-341	244	30	.	.	PUNCT
ftr-341	245	1	as	as	SCONJ
ftr-341	245	2	applied	apply	VERB
ftr-341	245	3	to	to	ADP
ftr-341	245	4	higher	high	ADJ
ftr-341	245	5	education	education	NOUN
ftr-341	245	6	,	,	PUNCT
ftr-341	245	7	this	this	PRON
ftr-341	245	8	means	mean	VERB
ftr-341	245	9	that	that	SCONJ
ftr-341	245	10	so	so	ADV
ftr-341	245	11	long	long	ADV
ftr-341	245	12	as	as	SCONJ
ftr-341	245	13	the	the	DET
ftr-341	245	14	investment	investment	NOUN
ftr-341	245	15	in	in	ADP
ftr-341	245	16	higher	high	ADJ
ftr-341	245	17	education	education	NOUN
ftr-341	245	18	will	will	AUX
ftr-341	245	19	lead	lead	VERB
ftr-341	245	20	to	to	ADP
ftr-341	245	21	more	more	ADJ
ftr-341	245	22	future	future	ADJ
ftr-341	245	23	income	income	NOUN
ftr-341	245	24	than	than	SCONJ
ftr-341	245	25	it	it	PRON
ftr-341	245	26	will	will	AUX
ftr-341	245	27	cost	cost	VERB
ftr-341	245	28	,	,	PUNCT
ftr-341	245	29	rational	rational	ADJ
ftr-341	245	30	people	people	NOUN
ftr-341	245	31	will	will	AUX
ftr-341	245	32	invest	invest	VERB
ftr-341	245	33	in	in	ADP
ftr-341	245	34	higher	high	ADJ
ftr-341	245	35	education	education	NOUN
ftr-341	245	36	.	.	PUNCT
ftr-341	246	1	in	in	ADP
ftr-341	246	2	terms	term	NOUN
ftr-341	246	3	of	of	ADP
ftr-341	246	4	the	the	DET
ftr-341	246	5	below	below	ADJ
ftr-341	246	6	graph	graph	NOUN
ftr-341	246	7	,	,	PUNCT
ftr-341	246	8	as	as	ADV
ftr-341	246	9	long	long	ADV
ftr-341	246	10	as	as	ADP
ftr-341	246	11	area	area	NOUN
ftr-341	246	12	a	a	DET
ftr-341	246	13	(	(	PUNCT
ftr-341	246	14	future	future	ADJ
ftr-341	246	15	income	income	NOUN
ftr-341	246	16	)	)	PUNCT
ftr-341	246	17	is	be	AUX
ftr-341	246	18	larger	large	ADJ
ftr-341	246	19	than	than	ADP
ftr-341	246	20	areas	area	NOUN
ftr-341	246	21	b	b	PROPN
ftr-341	246	22	(	(	PUNCT
ftr-341	246	23	forgone	forgone	ADJ
ftr-341	246	24	income	income	NOUN
ftr-341	246	25	)	)	PUNCT
ftr-341	246	26	and	and	CCONJ
ftr-341	246	27	c	c	NOUN
ftr-341	246	28	(	(	PUNCT
ftr-341	246	29	tuition	tuition	NOUN
ftr-341	246	30	)	)	PUNCT
ftr-341	246	31	then	then	ADV
ftr-341	246	32	a	a	DET
ftr-341	246	33	rational	rational	ADJ
ftr-341	246	34	person	person	NOUN
ftr-341	246	35	will	will	AUX
ftr-341	246	36	make	make	VERB
ftr-341	246	37	the	the	DET
ftr-341	246	38	investment	investment	NOUN
ftr-341	246	39	.	.	PUNCT
ftr-341	247	1	figure	figure	NOUN
ftr-341	247	2	2	2	NUM
ftr-341	247	3	standard	standard	ADJ
ftr-341	247	4	human	human	ADJ
ftr-341	247	5	capital	capital	NOUN
ftr-341	247	6	theory52	theory52	NOUN
ftr-341	247	7	52	52	NUM
ftr-341	247	8	.	.	PUNCT
ftr-341	248	1	alex	alex	PROPN
ftr-341	248	2	usher	usher	PROPN
ftr-341	248	3	,	,	PUNCT
ftr-341	248	4	grants	grant	NOUN
ftr-341	248	5	for	for	ADP
ftr-341	248	6	students	student	NOUN
ftr-341	248	7	:	:	PUNCT
ftr-341	248	8	what	what	PRON
ftr-341	248	9	they	they	PRON
ftr-341	248	10	do	do	VERB
ftr-341	248	11	,	,	PUNCT
ftr-341	248	12	why	why	SCONJ
ftr-341	248	13	they	they	PRON
ftr-341	248	14	work	work	VERB
ftr-341	248	15	,	,	PUNCT
ftr-341	248	16	educ	educ	PROPN
ftr-341	248	17	.	.	PUNCT
ftr-341	249	1	policy	policy	NOUN
ftr-341	249	2	inst	inst	PROPN
ftr-341	249	3	.	.	PUNCT
ftr-341	250	1	16	16	NUM
ftr-341	250	2	(	(	PUNCT
ftr-341	250	3	2006	2006	NUM
ftr-341	250	4	)	)	PUNCT
ftr-341	250	5	,	,	PUNCT
ftr-341	250	6	http://www.educationalpolicy.org/pdf/grantsforstudents	http://www.educationalpolicy.org/pdf/grantsforstudent	NOUN
ftr-341	250	7	.pdf	.pdf	NOUN
ftr-341	250	8	.	.	PUNCT
ftr-341	251	1	112	112	NUM
ftr-341	251	2	florida	florida	PROPN
ftr-341	251	3	tax	tax	NOUN
ftr-341	251	4	review	review	NOUN
ftr-341	251	5	[	[	X
ftr-341	251	6	vol	vol	NOUN
ftr-341	251	7	.	.	PUNCT
ftr-341	251	8	11:2	11:2	NUM
ftr-341	251	9	the	the	DET
ftr-341	251	10	most	most	ADV
ftr-341	251	11	recent	recent	ADJ
ftr-341	251	12	estimates	estimate	NOUN
ftr-341	251	13	show	show	VERB
ftr-341	251	14	that	that	SCONJ
ftr-341	251	15	college	college	NOUN
ftr-341	251	16	graduates	graduate	NOUN
ftr-341	251	17	earn	earn	VERB
ftr-341	251	18	roughly	roughly	ADV
ftr-341	251	19	$	$	SYM
ftr-341	251	20	900,000	900,000	NUM
ftr-341	251	21	more	more	ADJ
ftr-341	251	22	over	over	ADP
ftr-341	251	23	a	a	DET
ftr-341	251	24	lifetime	lifetime	NOUN
ftr-341	251	25	than	than	ADP
ftr-341	251	26	those	those	PRON
ftr-341	251	27	with	with	ADP
ftr-341	251	28	only	only	ADV
ftr-341	251	29	a	a	DET
ftr-341	251	30	high	high	ADJ
ftr-341	251	31	school	school	NOUN
ftr-341	251	32	diploma	diploma	NOUN
ftr-341	251	33	,	,	PUNCT
ftr-341	251	34	have	have	VERB
ftr-341	251	35	a	a	DET
ftr-341	251	36	far	far	ADV
ftr-341	251	37	more	more	ADV
ftr-341	251	38	stable	stable	ADJ
ftr-341	251	39	work	work	NOUN
ftr-341	251	40	life	life	NOUN
ftr-341	251	41	,	,	PUNCT
ftr-341	251	42	and	and	CCONJ
ftr-341	251	43	enjoy	enjoy	VERB
ftr-341	251	44	a	a	DET
ftr-341	251	45	much	much	ADV
ftr-341	251	46	more	more	ADV
ftr-341	251	47	stable	stable	ADJ
ftr-341	251	48	working	working	NOUN
ftr-341	251	49	career	career	NOUN
ftr-341	251	50	(	(	PUNCT
ftr-341	251	51	figure	figure	NOUN
ftr-341	251	52	4	4	NUM
ftr-341	251	53	)	)	PUNCT
ftr-341	251	54	.	.	PUNCT
ftr-341	252	1	the	the	DET
ftr-341	252	2	college	college	NOUN
ftr-341	252	3	board	board	NOUN
ftr-341	252	4	estimates	estimate	VERB
ftr-341	252	5	the	the	DET
ftr-341	252	6	present	present	ADJ
ftr-341	252	7	value	value	NOUN
ftr-341	252	8	of	of	ADP
ftr-341	252	9	this	this	DET
ftr-341	252	10	amount	amount	NOUN
ftr-341	252	11	to	to	PART
ftr-341	252	12	be	be	AUX
ftr-341	252	13	around	around	ADP
ftr-341	252	14	$	$	SYM
ftr-341	252	15	450,000	450,000	NUM
ftr-341	252	16	,	,	PUNCT
ftr-341	252	17	well	well	ADV
ftr-341	252	18	over	over	ADP
ftr-341	252	19	the	the	DET
ftr-341	252	20	amount	amount	NOUN
ftr-341	252	21	of	of	ADP
ftr-341	252	22	loans	loan	NOUN
ftr-341	252	23	the	the	DET
ftr-341	252	24	average	average	ADJ
ftr-341	252	25	person	person	NOUN
ftr-341	252	26	incurs	incur	VERB
ftr-341	252	27	to	to	PART
ftr-341	252	28	attend	attend	VERB
ftr-341	252	29	college.53	college.53	NOUN
ftr-341	252	30	this	this	DET
ftr-341	252	31	number	number	NOUN
ftr-341	252	32	also	also	ADV
ftr-341	252	33	exceeds	exceed	VERB
ftr-341	252	34	the	the	DET
ftr-341	252	35	cost	cost	NOUN
ftr-341	252	36	of	of	ADP
ftr-341	252	37	borrowing	borrowing	NOUN
ftr-341	252	38	to	to	PART
ftr-341	252	39	pay	pay	VERB
ftr-341	252	40	for	for	ADP
ftr-341	252	41	four	four	NUM
ftr-341	252	42	years	year	NOUN
ftr-341	252	43	of	of	ADP
ftr-341	252	44	private	private	ADJ
ftr-341	252	45	education	education	NOUN
ftr-341	252	46	,	,	PUNCT
ftr-341	252	47	including	include	VERB
ftr-341	252	48	all	all	PRON
ftr-341	252	49	living	live	VERB
ftr-341	252	50	expenses.54	expenses.54	ADP
ftr-341	252	51	53	53	NUM
ftr-341	252	52	.	.	PUNCT
ftr-341	253	1	see	see	VERB
ftr-341	253	2	sandy	sandy	PROPN
ftr-341	253	3	baum	baum	PROPN
ftr-341	253	4	&	&	CCONJ
ftr-341	253	5	kathleen	kathleen	PROPN
ftr-341	253	6	payea	payea	PROPN
ftr-341	253	7	,	,	PUNCT
ftr-341	253	8	college	college	NOUN
ftr-341	253	9	board	board	NOUN
ftr-341	253	10	,	,	PUNCT
ftr-341	253	11	education	education	NOUN
ftr-341	253	12	pays	pay	VERB
ftr-341	253	13	:	:	PUNCT
ftr-341	253	14	the	the	DET
ftr-341	253	15	benefits	benefit	NOUN
ftr-341	253	16	of	of	ADP
ftr-341	253	17	higher	high	ADJ
ftr-341	253	18	education	education	NOUN
ftr-341	253	19	for	for	ADP
ftr-341	253	20	individuals	individual	NOUN
ftr-341	253	21	and	and	CCONJ
ftr-341	253	22	society	society	NOUN
ftr-341	253	23	,	,	PUNCT
ftr-341	253	24	11	11	NUM
ftr-341	253	25	(	(	PUNCT
ftr-341	253	26	2004	2004	NUM
ftr-341	253	27	)	)	PUNCT
ftr-341	253	28	,	,	PUNCT
ftr-341	253	29	http://www.collegeboard.com/prod_downloads/press/cost04/educationpays2004.pdf	http://www.collegeboard.com/prod_downloads/press/cost04/educationpays2004.pdf	NOUN
ftr-341	253	30	.	.	NOUN
ftr-341	253	31	54	54	NUM
ftr-341	253	32	.	.	PUNCT
ftr-341	254	1	the	the	DET
ftr-341	254	2	most	most	ADV
ftr-341	254	3	expensive	expensive	ADJ
ftr-341	254	4	college	college	NOUN
ftr-341	254	5	for	for	ADP
ftr-341	254	6	this	this	DET
ftr-341	254	7	school	school	NOUN
ftr-341	254	8	year	year	NOUN
ftr-341	254	9	was	be	AUX
ftr-341	254	10	sarah	sarah	PROPN
ftr-341	254	11	lawrence	lawrence	PROPN
ftr-341	254	12	college	college	PROPN
ftr-341	254	13	with	with	ADP
ftr-341	254	14	tuition	tuition	NOUN
ftr-341	254	15	plus	plus	CCONJ
ftr-341	254	16	room	room	NOUN
ftr-341	254	17	and	and	CCONJ
ftr-341	254	18	board	board	NOUN
ftr-341	254	19	costing	cost	VERB
ftr-341	254	20	$	$	SYM
ftr-341	254	21	54,410	54,410	NUM
ftr-341	254	22	.	.	PUNCT
ftr-341	255	1	see	see	VERB
ftr-341	255	2	campus	campus	NOUN
ftr-341	255	3	grotto	grotto	NOUN
ftr-341	255	4	,	,	PUNCT
ftr-341	255	5	most	most	ADV
ftr-341	255	6	expensive	expensive	ADJ
ftr-341	255	7	colleges	college	NOUN
ftr-341	255	8	for	for	ADP
ftr-341	255	9	2009	2009	NUM
ftr-341	255	10	-	-	SYM
ftr-341	255	11	2010	2010	NUM
ftr-341	255	12	,	,	PUNCT
ftr-341	255	13	http://www.campusgrotto.com	http://www.campusgrotto.com	PUNCT
ftr-341	255	14	/most	/most	NOUN
ftr-341	255	15	-	-	PUNCT
ftr-341	255	16	expensivecolleges	expensivecollege	NOUN
ftr-341	255	17	-	-	PUNCT
ftr-341	255	18	for-2009	for-2009	NOUN
ftr-341	255	19	-	-	PUNCT
ftr-341	255	20	2010.html	2010.html	NUM
ftr-341	255	21	(	(	PUNCT
ftr-341	255	22	last	last	ADJ
ftr-341	255	23	visited	visit	VERB
ftr-341	255	24	apr	apr	NOUN
ftr-341	255	25	.	.	PROPN
ftr-341	255	26	25	25	NUM
ftr-341	255	27	,	,	PUNCT
ftr-341	255	28	2009	2009	NUM
ftr-341	255	29	)	)	PUNCT
ftr-341	255	30	.	.	PUNCT
ftr-341	256	1	even	even	ADV
ftr-341	256	2	factoring	factor	VERB
ftr-341	256	3	in	in	ADP
ftr-341	256	4	an	an	DET
ftr-341	256	5	additional	additional	ADJ
ftr-341	256	6	$	$	SYM
ftr-341	256	7	10,000	10,000	NUM
ftr-341	256	8	of	of	ADP
ftr-341	256	9	living	living	NOUN
ftr-341	256	10	expenses	expense	NOUN
ftr-341	256	11	,	,	PUNCT
ftr-341	256	12	the	the	DET
ftr-341	256	13	entire	entire	ADJ
ftr-341	256	14	four	four	NUM
ftr-341	256	15	years	year	NOUN
ftr-341	256	16	would	would	AUX
ftr-341	256	17	cost	cost	VERB
ftr-341	256	18	$	$	SYM
ftr-341	256	19	257,640	257,640	NUM
ftr-341	256	20	.	.	PUNCT
ftr-341	257	1	the	the	DET
ftr-341	257	2	college	college	NOUN
ftr-341	257	3	board	board	NOUN
ftr-341	257	4	estimates	estimate	VERB
ftr-341	257	5	that	that	SCONJ
ftr-341	257	6	average	average	ADJ
ftr-341	257	7	cost	cost	NOUN
ftr-341	257	8	of	of	ADP
ftr-341	257	9	a	a	DET
ftr-341	257	10	four	four	NUM
ftr-341	257	11	-	-	PUNCT
ftr-341	257	12	year	year	NOUN
ftr-341	257	13	private	private	ADJ
ftr-341	257	14	education	education	NOUN
ftr-341	257	15	will	will	AUX
ftr-341	257	16	cost	cost	VERB
ftr-341	257	17	$	$	SYM
ftr-341	257	18	244,571	244,571	NUM
ftr-341	257	19	in	in	ADP
ftr-341	257	20	2019	2019	NUM
ftr-341	257	21	,	,	PUNCT
ftr-341	257	22	including	include	VERB
ftr-341	257	23	tuition	tuition	NOUN
ftr-341	257	24	,	,	PUNCT
ftr-341	257	25	fees	fee	NOUN
ftr-341	257	26	,	,	PUNCT
ftr-341	257	27	room	room	NOUN
ftr-341	257	28	,	,	PUNCT
ftr-341	257	29	and	and	CCONJ
ftr-341	257	30	board	board	NOUN
ftr-341	257	31	.	.	PUNCT
ftr-341	258	1	see	see	VERB
ftr-341	258	2	minnesota	minnesota	PROPN
ftr-341	258	3	higher	high	ADJ
ftr-341	258	4	educ	educ	PROPN
ftr-341	258	5	.	.	PUNCT
ftr-341	259	1	servs	servs	PROPN
ftr-341	259	2	.	.	PUNCT
ftr-341	260	1	office	office	NOUN
ftr-341	260	2	,	,	PUNCT
ftr-341	260	3	start	start	VERB
ftr-341	260	4	today	today	NOUN
ftr-341	260	5	.	.	PUNCT
ftr-341	261	1	invest	invest	VERB
ftr-341	261	2	in	in	ADP
ftr-341	261	3	a	a	DET
ftr-341	261	4	child	child	NOUN
ftr-341	261	5	’s	’s	PART
ftr-341	261	6	tomorrow	tomorrow	NOUN
ftr-341	261	7	,	,	PUNCT
ftr-341	261	8	at	at	ADP
ftr-341	261	9	1	1	NUM
ftr-341	261	10	(	(	PUNCT
ftr-341	261	11	2003	2003	NUM
ftr-341	261	12	)	)	PUNCT
ftr-341	261	13	,	,	PUNCT
ftr-341	261	14	http://529professor.com/pdfs/mn_eb.pdf	http://529professor.com/pdfs/mn_eb.pdf	PROPN
ftr-341	261	15	.	.	PROPN
ftr-341	261	16	2011	2011	NUM
ftr-341	261	17	]	]	PUNCT
ftr-341	261	18	in	in	ADP
ftr-341	261	19	defense	defense	NOUN
ftr-341	261	20	of	of	ADP
ftr-341	261	21	college	college	NOUN
ftr-341	261	22	savings	saving	NOUN
ftr-341	261	23	plans	plan	VERB
ftr-341	261	24	113	113	NUM
ftr-341	261	25	figure	figure	NOUN
ftr-341	261	26	3	3	NUM
ftr-341	261	27	earnings	earning	NOUN
ftr-341	261	28	for	for	ADP
ftr-341	261	29	full	full	ADJ
ftr-341	261	30	-	-	PUNCT
ftr-341	261	31	time	time	NOUN
ftr-341	261	32	workers	worker	NOUN
ftr-341	261	33	by	by	ADP
ftr-341	261	34	education	education	NOUN
ftr-341	261	35	attainment	attainment	NOUN
ftr-341	261	36	over	over	ADP
ftr-341	261	37	40	40	NUM
ftr-341	261	38	-	-	PUNCT
ftr-341	261	39	year	year	NOUN
ftr-341	261	40	work	work	NOUN
ftr-341	261	41	life	life	NOUN
ftr-341	261	42	55	55	NUM
ftr-341	261	43	55	55	NUM
ftr-341	261	44	.	.	PUNCT
ftr-341	262	1	u.s	u.s	PROPN
ftr-341	262	2	.	.	PROPN
ftr-341	262	3	census	census	PROPN
ftr-341	262	4	bureau	bureau	PROPN
ftr-341	262	5	,	,	PUNCT
ftr-341	262	6	the	the	DET
ftr-341	262	7	big	big	ADJ
ftr-341	262	8	payoff	payoff	NOUN
ftr-341	262	9	:	:	PUNCT
ftr-341	262	10	educational	educational	ADJ
ftr-341	262	11	attainment	attainment	ADJ
ftr-341	262	12	and	and	CCONJ
ftr-341	262	13	synthetic	synthetic	ADJ
ftr-341	262	14	estimates	estimate	NOUN
ftr-341	262	15	of	of	ADP
ftr-341	262	16	work	work	NOUN
ftr-341	262	17	-	-	PUNCT
ftr-341	262	18	life	life	NOUN
ftr-341	262	19	earnings	earning	NOUN
ftr-341	262	20	,	,	PUNCT
ftr-341	262	21	at	at	ADP
ftr-341	262	22	4	4	NUM
ftr-341	262	23	(	(	PUNCT
ftr-341	262	24	2002	2002	NUM
ftr-341	262	25	)	)	PUNCT
ftr-341	262	26	,	,	PUNCT
ftr-341	262	27	http://www.census.gov/	http://www.census.gov/	CCONJ
ftr-341	262	28	prod/2002pubs	prod/2002pub	NOUN
ftr-341	262	29	/	/	SYM
ftr-341	262	30	p23	p23	NOUN
ftr-341	262	31	-	-	PUNCT
ftr-341	262	32	210.pdf	210.pdf	NUM
ftr-341	262	33	$	$	SYM
ftr-341	262	34	1	1	NUM
ftr-341	262	35	1.2	1.2	NUM
ftr-341	262	36	1.6	1.6	NUM
ftr-341	262	37	2.1	2.1	NUM
ftr-341	262	38	2.5	2.5	NUM
ftr-341	262	39	3.4	3.4	NUM
ftr-341	262	40	4.4	4.4	NUM
ftr-341	262	41	$	$	SYM
ftr-341	262	42	0.0	0.0	NUM
ftr-341	262	43	$	$	SYM
ftr-341	262	44	1.0	1.0	NUM
ftr-341	262	45	$	$	SYM
ftr-341	262	46	2.0	2.0	NUM
ftr-341	262	47	$	$	SYM
ftr-341	262	48	3.0	3.0	NUM
ftr-341	262	49	$	$	SYM
ftr-341	262	50	4.0	4.0	NUM
ftr-341	262	51	$	$	SYM
ftr-341	262	52	5.0	5.0	NUM
ftr-341	262	53	work	work	NOUN
ftr-341	262	54	life	life	NOUN
ftr-341	262	55	earnings	earning	NOUN
ftr-341	262	56	(	(	PUNCT
ftr-341	262	57	in	in	ADP
ftr-341	262	58	millions	million	NOUN
ftr-341	262	59	of	of	ADP
ftr-341	262	60	dollars	dollar	NOUN
ftr-341	262	61	)	)	PUNCT
ftr-341	262	62	114	114	NUM
ftr-341	262	63	florida	florida	PROPN
ftr-341	262	64	tax	tax	NOUN
ftr-341	262	65	review	review	NOUN
ftr-341	262	66	[	[	X
ftr-341	262	67	vol	vol	NOUN
ftr-341	262	68	.	.	PUNCT
ftr-341	262	69	11:2	11:2	NUM
ftr-341	262	70	figure	figure	NOUN
ftr-341	262	71	4	4	NUM
ftr-341	262	72	unemployment	unemployment	NOUN
ftr-341	262	73	rate	rate	NOUN
ftr-341	262	74	of	of	ADP
ftr-341	262	75	the	the	DET
ftr-341	262	76	populaton	populaton	PROPN
ftr-341	262	77	25	25	NUM
ftr-341	262	78	years	year	NOUN
ftr-341	262	79	and	and	CCONJ
ftr-341	262	80	over	over	ADV
ftr-341	262	81	by	by	ADP
ftr-341	262	82	educational	educational	ADJ
ftr-341	262	83	attainment56	attainment56	NOUN
ftr-341	262	84	the	the	DET
ftr-341	262	85	college	college	NOUN
ftr-341	262	86	board	board	NOUN
ftr-341	262	87	further	further	ADJ
ftr-341	262	88	estimates	estimate	VERB
ftr-341	262	89	that	that	SCONJ
ftr-341	262	90	the	the	DET
ftr-341	262	91	average	average	ADJ
ftr-341	262	92	college	college	NOUN
ftr-341	262	93	graduate	graduate	NOUN
ftr-341	262	94	has	have	AUX
ftr-341	262	95	earned	earn	VERB
ftr-341	262	96	enough	enough	ADV
ftr-341	262	97	to	to	PART
ftr-341	262	98	compensate	compensate	VERB
ftr-341	262	99	for	for	ADP
ftr-341	262	100	borrowing	borrow	VERB
ftr-341	262	101	for	for	ADP
ftr-341	262	102	full	full	ADJ
ftr-341	262	103	tuition	tuition	NOUN
ftr-341	262	104	and	and	CCONJ
ftr-341	262	105	forgone	forgone	ADJ
ftr-341	262	106	income	income	NOUN
ftr-341	262	107	by	by	ADP
ftr-341	262	108	the	the	DET
ftr-341	262	109	age	age	NOUN
ftr-341	262	110	of	of	ADP
ftr-341	262	111	33	33	NUM
ftr-341	262	112	,	,	PUNCT
ftr-341	262	113	as	as	SCONJ
ftr-341	262	114	shown	show	VERB
ftr-341	262	115	in	in	ADP
ftr-341	262	116	figure	figure	NOUN
ftr-341	262	117	5	5	NUM
ftr-341	262	118	below.57	below.57	PROPN
ftr-341	262	119	56	56	NUM
ftr-341	262	120	.	.	PUNCT
ftr-341	263	1	u.s	u.s	PROPN
ftr-341	263	2	.	.	PROPN
ftr-341	263	3	bureau	bureau	PROPN
ftr-341	263	4	of	of	ADP
ftr-341	263	5	labor	labor	PROPN
ftr-341	263	6	statistics	statistic	NOUN
ftr-341	263	7	,	,	PUNCT
ftr-341	263	8	education	education	NOUN
ftr-341	263	9	pays	pay	VERB
ftr-341	263	10	2009	2009	NUM
ftr-341	263	11	,	,	PUNCT
ftr-341	263	12	available	available	ADJ
ftr-341	263	13	at	at	ADP
ftr-341	263	14	http://www.bls.gov/emp/ep_chart_001.htm	http://www.bls.gov/emp/ep_chart_001.htm	PROPN
ftr-341	263	15	.	.	PROPN
ftr-341	263	16	57	57	NUM
ftr-341	263	17	.	.	PUNCT
ftr-341	264	1	see	see	VERB
ftr-341	264	2	baum	baum	PROPN
ftr-341	264	3	&	&	CCONJ
ftr-341	264	4	ma	ma	PROPN
ftr-341	264	5	,	,	PUNCT
ftr-341	264	6	supra	supra	PROPN
ftr-341	264	7	note	note	PROPN
ftr-341	264	8	1	1	NUM
ftr-341	264	9	,	,	PUNCT
ftr-341	264	10	at	at	ADP
ftr-341	264	11	11	11	NUM
ftr-341	264	12	.	.	PUNCT
ftr-341	265	1	7.1	7.1	NUM
ftr-341	265	2	%	%	NOUN
ftr-341	265	3	4.4	4.4	NUM
ftr-341	265	4	%	%	NOUN
ftr-341	265	5	3.0	3.0	NUM
ftr-341	265	6	%	%	NOUN
ftr-341	265	7	2.2	2.2	NUM
ftr-341	265	8	%	%	NOUN
ftr-341	265	9	1.8	1.8	NUM
ftr-341	265	10	%	%	NOUN
ftr-341	265	11	1.4	1.4	NUM
ftr-341	265	12	%	%	NOUN
ftr-341	265	13	1.3	1.3	NUM
ftr-341	265	14	%	%	NOUN
ftr-341	265	15	0	0	NUM
ftr-341	265	16	%	%	NOUN
ftr-341	265	17	10	10	NUM
ftr-341	265	18	%	%	NOUN
ftr-341	265	19	20	20	NUM
ftr-341	265	20	%	%	NOUN
ftr-341	265	21	unemployment	unemployment	NOUN
ftr-341	265	22	rate	rate	NOUN
ftr-341	265	23	2011	2011	NUM
ftr-341	265	24	]	]	PUNCT
ftr-341	265	25	in	in	ADP
ftr-341	265	26	defense	defense	NOUN
ftr-341	265	27	of	of	ADP
ftr-341	265	28	college	college	NOUN
ftr-341	265	29	savings	saving	NOUN
ftr-341	265	30	plans	plan	VERB
ftr-341	265	31	115	115	NUM
ftr-341	265	32	figure	figure	NOUN
ftr-341	265	33	5	5	NUM
ftr-341	265	34	cumulative	cumulative	ADJ
ftr-341	265	35	earnings	earning	NOUN
ftr-341	265	36	relative	relative	ADJ
ftr-341	265	37	to	to	ADP
ftr-341	265	38	costs	cost	NOUN
ftr-341	265	39	of	of	ADP
ftr-341	265	40	education	education	NOUN
ftr-341	265	41	,	,	PUNCT
ftr-341	265	42	including	include	VERB
ftr-341	265	43	loan	loan	NOUN
ftr-341	265	44	repayment	repayment	NOUN
ftr-341	265	45	and	and	CCONJ
ftr-341	265	46	foregone	foregone	NOUN
ftr-341	265	47	income	income	NOUN
ftr-341	265	48	58	58	NUM
ftr-341	265	49	based	base	VERB
ftr-341	265	50	on	on	ADP
ftr-341	265	51	this	this	DET
ftr-341	265	52	data	data	NOUN
ftr-341	265	53	,	,	PUNCT
ftr-341	265	54	it	it	PRON
ftr-341	265	55	seems	seem	VERB
ftr-341	265	56	empirically	empirically	ADV
ftr-341	265	57	clear	clear	ADJ
ftr-341	265	58	that	that	SCONJ
ftr-341	265	59	the	the	DET
ftr-341	265	60	return	return	NOUN
ftr-341	265	61	from	from	ADP
ftr-341	265	62	investment	investment	NOUN
ftr-341	265	63	in	in	ADP
ftr-341	265	64	higher	high	ADJ
ftr-341	265	65	education	education	NOUN
ftr-341	265	66	(	(	PUNCT
ftr-341	265	67	area	area	NOUN
ftr-341	265	68	c	c	NOUN
ftr-341	265	69	on	on	ADP
ftr-341	265	70	the	the	DET
ftr-341	265	71	hct	hct	NOUN
ftr-341	265	72	graph	graph	NOUN
ftr-341	265	73	)	)	PUNCT
ftr-341	265	74	is	be	AUX
ftr-341	265	75	larger	large	ADJ
ftr-341	265	76	than	than	ADP
ftr-341	265	77	the	the	DET
ftr-341	265	78	cost	cost	NOUN
ftr-341	265	79	of	of	ADP
ftr-341	265	80	obtaining	obtain	VERB
ftr-341	265	81	that	that	DET
ftr-341	265	82	education	education	NOUN
ftr-341	265	83	(	(	PUNCT
ftr-341	265	84	areas	area	NOUN
ftr-341	265	85	a	a	PRON
ftr-341	265	86	and	and	CCONJ
ftr-341	265	87	b	b	NOUN
ftr-341	265	88	)	)	PUNCT
ftr-341	265	89	.	.	PUNCT
ftr-341	266	1	the	the	DET
ftr-341	266	2	only	only	ADJ
ftr-341	266	3	hindrance	hindrance	NOUN
ftr-341	266	4	from	from	ADP
ftr-341	266	5	obtaining	obtain	VERB
ftr-341	266	6	higher	high	ADJ
ftr-341	266	7	education	education	NOUN
ftr-341	266	8	thus	thus	ADV
ftr-341	266	9	ought	ought	AUX
ftr-341	266	10	to	to	PART
ftr-341	266	11	arise	arise	VERB
ftr-341	266	12	from	from	ADP
ftr-341	266	13	cash	cash	NOUN
ftr-341	266	14	-	-	PUNCT
ftr-341	266	15	flow	flow	NOUN
ftr-341	266	16	shortages	shortage	NOUN
ftr-341	266	17	;	;	PUNCT
ftr-341	266	18	even	even	ADV
ftr-341	266	19	if	if	SCONJ
ftr-341	266	20	a	a	DET
ftr-341	266	21	person	person	NOUN
ftr-341	266	22	realizes	realize	VERB
ftr-341	266	23	that	that	SCONJ
ftr-341	266	24	higher	high	ADJ
ftr-341	266	25	education	education	NOUN
ftr-341	266	26	is	be	AUX
ftr-341	266	27	a	a	DET
ftr-341	266	28	good	good	ADJ
ftr-341	266	29	investment	investment	NOUN
ftr-341	266	30	(	(	PUNCT
ftr-341	266	31	and	and	CCONJ
ftr-341	266	32	empirical	empirical	ADJ
ftr-341	266	33	evidence	evidence	NOUN
ftr-341	266	34	has	have	AUX
ftr-341	266	35	clearly	clearly	ADV
ftr-341	266	36	shown	show	VERB
ftr-341	266	37	that	that	SCONJ
ftr-341	266	38	it	it	PRON
ftr-341	266	39	is	be	AUX
ftr-341	266	40	in	in	ADP
ftr-341	266	41	almost	almost	ADV
ftr-341	266	42	all	all	PRON
ftr-341	266	43	cases	case	NOUN
ftr-341	266	44	)	)	PUNCT
ftr-341	266	45	,	,	PUNCT
ftr-341	266	46	not	not	PART
ftr-341	266	47	everyone	everyone	PRON
ftr-341	266	48	can	can	AUX
ftr-341	266	49	afford	afford	VERB
ftr-341	266	50	to	to	PART
ftr-341	266	51	pay	pay	VERB
ftr-341	266	52	for	for	ADP
ftr-341	266	53	it	it	PRON
ftr-341	266	54	.	.	PUNCT
ftr-341	267	1	this	this	DET
ftr-341	267	2	cashflow	cashflow	ADJ
ftr-341	267	3	problem	problem	NOUN
ftr-341	267	4	is	be	AUX
ftr-341	267	5	most	most	ADV
ftr-341	267	6	cheaply	cheaply	ADV
ftr-341	267	7	and	and	CCONJ
ftr-341	267	8	easily	easily	ADV
ftr-341	267	9	solved	solve	VERB
ftr-341	267	10	through	through	ADP
ftr-341	267	11	the	the	DET
ftr-341	267	12	availability	availability	NOUN
ftr-341	267	13	of	of	ADP
ftr-341	267	14	student	student	NOUN
ftr-341	267	15	loans.59	loans.59	NOUN
ftr-341	267	16	in	in	ADP
ftr-341	267	17	other	other	ADJ
ftr-341	267	18	words	word	NOUN
ftr-341	267	19	,	,	PUNCT
ftr-341	267	20	if	if	SCONJ
ftr-341	267	21	student	student	NOUN
ftr-341	267	22	loans	loan	NOUN
ftr-341	267	23	are	be	AUX
ftr-341	267	24	readily	readily	ADV
ftr-341	267	25	available	available	ADJ
ftr-341	267	26	then	then	ADV
ftr-341	267	27	there	there	PRON
ftr-341	267	28	can	can	AUX
ftr-341	267	29	be	be	AUX
ftr-341	267	30	no	no	DET
ftr-341	267	31	cash	cash	NOUN
ftr-341	267	32	-	-	PUNCT
ftr-341	267	33	flow	flow	NOUN
ftr-341	267	34	problem	problem	NOUN
ftr-341	267	35	and	and	CCONJ
ftr-341	267	36	thus	thus	ADV
ftr-341	267	37	no	no	DET
ftr-341	267	38	barrier	barrier	NOUN
ftr-341	267	39	to	to	ADP
ftr-341	267	40	obtaining	obtain	VERB
ftr-341	267	41	higher	high	ADJ
ftr-341	267	42	education.60	education.60	ADJ
ftr-341	267	43	58	58	NUM
ftr-341	267	44	.	.	PUNCT
ftr-341	268	1	i	i	PRON
ftr-341	268	2	d.	d.	PROPN
ftr-341	268	3	59	59	NUM
ftr-341	268	4	.	.	PUNCT
ftr-341	269	1	this	this	DET
ftr-341	269	2	theory	theory	NOUN
ftr-341	269	3	does	do	AUX
ftr-341	269	4	not	not	PART
ftr-341	269	5	suggest	suggest	VERB
ftr-341	269	6	that	that	SCONJ
ftr-341	269	7	these	these	DET
ftr-341	269	8	loans	loan	NOUN
ftr-341	269	9	should	should	AUX
ftr-341	269	10	be	be	AUX
ftr-341	269	11	subsidized	subsidize	VERB
ftr-341	269	12	through	through	ADP
ftr-341	269	13	below	below	ADP
ftr-341	269	14	-	-	PUNCT
ftr-341	269	15	market	market	NOUN
ftr-341	269	16	interest	interest	NOUN
ftr-341	269	17	rates	rate	NOUN
ftr-341	269	18	or	or	CCONJ
ftr-341	269	19	deductions	deduction	NOUN
ftr-341	269	20	for	for	ADP
ftr-341	269	21	interest	interest	NOUN
ftr-341	269	22	paid	pay	VERB
ftr-341	269	23	,	,	PUNCT
ftr-341	269	24	only	only	ADV
ftr-341	269	25	that	that	SCONJ
ftr-341	269	26	they	they	PRON
ftr-341	269	27	should	should	AUX
ftr-341	269	28	be	be	AUX
ftr-341	269	29	readily	readily	ADV
ftr-341	269	30	available	available	ADJ
ftr-341	269	31	.	.	PUNCT
ftr-341	270	1	60	60	NUM
ftr-341	270	2	.	.	PUNCT
ftr-341	271	1	in	in	ADP
ftr-341	271	2	theory	theory	NOUN
ftr-341	271	3	,	,	PUNCT
ftr-341	271	4	student	student	NOUN
ftr-341	271	5	loans	loan	NOUN
ftr-341	271	6	are	be	AUX
ftr-341	271	7	universally	universally	ADV
ftr-341	271	8	available	available	ADJ
ftr-341	271	9	because	because	SCONJ
ftr-341	271	10	of	of	ADP
ftr-341	271	11	the	the	DET
ftr-341	271	12	robust	robust	ADJ
ftr-341	271	13	market	market	NOUN
ftr-341	271	14	for	for	ADP
ftr-341	271	15	private	private	ADJ
ftr-341	271	16	student	student	NOUN
ftr-341	271	17	loans	loan	NOUN
ftr-341	271	18	.	.	PUNCT
ftr-341	272	1	private	private	ADJ
ftr-341	272	2	student	student	NOUN
ftr-341	272	3	loans	loan	NOUN
ftr-341	272	4	do	do	AUX
ftr-341	272	5	not	not	PART
ftr-341	272	6	have	have	VERB
ftr-341	272	7	caps	cap	NOUN
ftr-341	272	8	on	on	ADP
ftr-341	272	9	the	the	DET
ftr-341	272	10	interest	interest	NOUN
ftr-341	272	11	that	that	PRON
ftr-341	272	12	can	can	AUX
ftr-341	272	13	be	be	AUX
ftr-341	272	14	charged	charge	VERB
ftr-341	272	15	and	and	CCONJ
ftr-341	272	16	also	also	ADV
ftr-341	272	17	are	be	AUX
ftr-341	272	18	not	not	PART
ftr-341	272	19	dischargeable	dischargeable	ADJ
ftr-341	272	20	in	in	ADP
ftr-341	272	21	bankruptcy	bankruptcy	NOUN
ftr-341	272	22	,	,	PUNCT
ftr-341	272	23	leading	lead	VERB
ftr-341	272	24	to	to	ADP
ftr-341	272	25	very	very	ADV
ftr-341	272	26	high	high	ADJ
ftr-341	272	27	approval	approval	NOUN
ftr-341	272	28	rates	rate	NOUN
ftr-341	272	29	for	for	ADP
ftr-341	272	30	student	student	NOUN
ftr-341	272	31	borrowers	borrower	NOUN
ftr-341	272	32	.	.	PUNCT
ftr-341	273	1	see	see	VERB
ftr-341	273	2	,	,	PUNCT
ftr-341	273	3	e.g.	e.g.	ADV
ftr-341	273	4	,	,	PUNCT
ftr-341	273	5	deanne	deanne	PROPN
ftr-341	273	6	loonin	loonin	PROPN
ftr-341	273	7	&	&	CCONJ
ftr-341	273	8	alys	alys	PROPN
ftr-341	273	9	cohen	cohen	PROPN
ftr-341	273	10	,	,	PUNCT
ftr-341	273	11	nat’l	nat’l	PROPN
ftr-341	273	12	consumer	consumer	PROPN
ftr-341	273	13	l.	l.	PROPN
ftr-341	273	14	ctr	ctr	PROPN
ftr-341	273	15	.	.	PROPN
ftr-341	273	16	,	,	PUNCT
ftr-341	273	17	paying	pay	VERB
ftr-341	273	18	the	the	DET
ftr-341	273	19	price	price	NOUN
ftr-341	273	20	:	:	PUNCT
ftr-341	273	21	the	the	DET
ftr-341	273	22	high	high	ADJ
ftr-341	273	23	cost	cost	NOUN
ftr-341	273	24	of	of	ADP
ftr-341	273	25	private	private	ADJ
ftr-341	273	26	student	student	NOUN
ftr-341	273	27	loans	loan	NOUN
ftr-341	273	28	and	and	CCONJ
ftr-341	273	29	the	the	DET
ftr-341	273	30	dangers	danger	NOUN
ftr-341	273	31	for	for	ADP
ftr-341	273	32	student	student	NOUN
ftr-341	273	33	borrowers	borrower	NOUN
ftr-341	273	34	12	12	NUM
ftr-341	273	35	-	-	SYM
ftr-341	273	36	14	14	NUM
ftr-341	273	37	(	(	PUNCT
ftr-341	273	38	mar	mar	PROPN
ftr-341	273	39	.	.	PROPN
ftr-341	273	40	2008	2008	NUM
ftr-341	273	41	)	)	PUNCT
ftr-341	273	42	,	,	PUNCT
ftr-341	273	43	www.studentloanborrowerassistance.org/uploads/file/report_privateloans.pdf	www.studentloanborrowerassistance.org/uploads/file/report_privateloans.pdf	PROPN
ftr-341	273	44	.	.	PUNCT
ftr-341	274	1	analyzing	analyze	VERB
ftr-341	274	2	how	how	SCONJ
ftr-341	274	3	this	this	PRON
ftr-341	274	4	affects	affect	VERB
ftr-341	274	5	the	the	DET
ftr-341	274	6	returns	return	NOUN
ftr-341	274	7	to	to	ADP
ftr-341	274	8	education	education	NOUN
ftr-341	274	9	as	as	SCONJ
ftr-341	274	10	illustrated	illustrate	VERB
ftr-341	274	11	in	in	ADP
ftr-341	274	12	figure	figure	NOUN
ftr-341	274	13	2	2	NUM
ftr-341	274	14	is	be	AUX
ftr-341	274	15	beyond	beyond	ADP
ftr-341	274	16	the	the	DET
ftr-341	274	17	scope	scope	NOUN
ftr-341	274	18	of	of	ADP
ftr-341	274	19	this	this	DET
ftr-341	274	20	paper	paper	NOUN
ftr-341	274	21	and	and	CCONJ
ftr-341	274	22	should	should	AUX
ftr-341	274	23	not	not	PART
ftr-341	274	24	have	have	VERB
ftr-341	274	25	a	a	DET
ftr-341	274	26	dramatic	dramatic	ADJ
ftr-341	274	27	impact	impact	NOUN
ftr-341	274	28	given	give	VERB
ftr-341	274	29	that	that	SCONJ
ftr-341	274	30	only	only	ADV
ftr-341	274	31	14	14	NUM
ftr-341	274	32	percent	percent	NOUN
ftr-341	274	33	of	of	ADP
ftr-341	274	34	undergraduate	undergraduate	ADJ
ftr-341	274	35	students	student	NOUN
ftr-341	274	36	use	use	VERB
ftr-341	274	37	private	private	ADJ
ftr-341	274	38	loans	loan	NOUN
ftr-341	274	39	,	,	PUNCT
ftr-341	274	40	and	and	CCONJ
ftr-341	274	41	many	many	ADJ
ftr-341	274	42	of	of	ADP
ftr-341	274	43	them	they	PRON
ftr-341	274	44	could	could	AUX
ftr-341	274	45	be	be	AUX
ftr-341	274	46	using	use	VERB
ftr-341	274	47	federal	federal	ADJ
ftr-341	274	48	loan	loan	NOUN
ftr-341	274	49	programs	program	NOUN
ftr-341	274	50	.	.	PUNCT
ftr-341	275	1	the	the	DET
ftr-341	275	2	project	project	NOUN
ftr-341	275	3	on	on	ADP
ftr-341	275	4	student	student	NOUN
ftr-341	275	5	debt	debt	NOUN
ftr-341	275	6	,	,	PUNCT
ftr-341	275	7	private	private	ADJ
ftr-341	275	8	loans	loan	NOUN
ftr-341	275	9	:	:	PUNCT
ftr-341	275	10	facts	fact	NOUN
ftr-341	275	11	and	and	CCONJ
ftr-341	275	12	trends	trend	NOUN
ftr-341	275	13	(	(	PUNCT
ftr-341	275	14	aug	aug	PROPN
ftr-341	275	15	.	.	PROPN
ftr-341	275	16	2009	2009	NUM
ftr-341	275	17	)	)	PUNCT
ftr-341	275	18	,	,	PUNCT
ftr-341	275	19	http://projectonstudentdebt.org/files/pub/private_loan	http://projectonstudentdebt.org/files/pub/private_loan	X
ftr-341	275	20	_	_	PUNCT
ftr-341	276	1	facts_trends_09.pdf	facts_trends_09.pdf	PROPN
ftr-341	276	2	.	.	PROPN
ftr-341	277	1	116	116	NUM
ftr-341	277	2	florida	florida	PROPN
ftr-341	277	3	tax	tax	NOUN
ftr-341	277	4	review	review	NOUN
ftr-341	277	5	[	[	X
ftr-341	277	6	vol	vol	NOUN
ftr-341	277	7	.	.	NOUN
ftr-341	277	8	11:2	11:2	NUM
ftr-341	277	9	human	human	ADJ
ftr-341	277	10	capital	capital	NOUN
ftr-341	277	11	theory	theory	NOUN
ftr-341	277	12	and	and	CCONJ
ftr-341	277	13	the	the	DET
ftr-341	277	14	estimated	estimate	VERB
ftr-341	277	15	returns	return	NOUN
ftr-341	277	16	from	from	ADP
ftr-341	277	17	higher	high	ADJ
ftr-341	277	18	education	education	NOUN
ftr-341	277	19	thus	thus	ADV
ftr-341	277	20	suggest	suggest	VERB
ftr-341	277	21	that	that	SCONJ
ftr-341	277	22	financial	financial	ADJ
ftr-341	277	23	aid	aid	NOUN
ftr-341	277	24	incentives	incentive	NOUN
ftr-341	277	25	should	should	AUX
ftr-341	277	26	not	not	PART
ftr-341	277	27	be	be	AUX
ftr-341	277	28	needed	need	VERB
ftr-341	277	29	to	to	PART
ftr-341	277	30	induce	induce	VERB
ftr-341	277	31	students	student	NOUN
ftr-341	277	32	to	to	PART
ftr-341	277	33	obtain	obtain	VERB
ftr-341	277	34	a	a	DET
ftr-341	277	35	higher	high	ADJ
ftr-341	277	36	education	education	NOUN
ftr-341	277	37	;	;	PUNCT
ftr-341	277	38	this	this	PRON
ftr-341	277	39	should	should	AUX
ftr-341	277	40	apply	apply	VERB
ftr-341	277	41	equally	equally	ADV
ftr-341	277	42	to	to	ADP
ftr-341	277	43	students	student	NOUN
ftr-341	277	44	of	of	ADP
ftr-341	277	45	all	all	DET
ftr-341	277	46	income	income	NOUN
ftr-341	277	47	levels.61	levels.61	NOUN
ftr-341	277	48	this	this	DET
ftr-341	277	49	theory	theory	NOUN
ftr-341	277	50	though	though	ADV
ftr-341	277	51	does	do	AUX
ftr-341	277	52	not	not	PART
ftr-341	277	53	square	square	VERB
ftr-341	277	54	with	with	ADP
ftr-341	277	55	reality	reality	NOUN
ftr-341	277	56	.	.	PUNCT
ftr-341	278	1	in	in	ADP
ftr-341	278	2	fact	fact	NOUN
ftr-341	278	3	,	,	PUNCT
ftr-341	278	4	lowerand	lowerand	VERB
ftr-341	278	5	middle	middle	ADJ
ftr-341	278	6	-	-	PUNCT
ftr-341	278	7	income	income	NOUN
ftr-341	278	8	students	student	NOUN
ftr-341	278	9	attend	attend	VERB
ftr-341	278	10	college	college	NOUN
ftr-341	278	11	at	at	ADP
ftr-341	278	12	much	much	ADV
ftr-341	278	13	lower	low	ADJ
ftr-341	278	14	rates	rate	NOUN
ftr-341	278	15	than	than	ADP
ftr-341	278	16	high	high	ADJ
ftr-341	278	17	-	-	PUNCT
ftr-341	278	18	income	income	NOUN
ftr-341	278	19	students	student	NOUN
ftr-341	278	20	:	:	PUNCT
ftr-341	278	21	90	90	NUM
ftr-341	278	22	percent	percent	NOUN
ftr-341	278	23	of	of	ADP
ftr-341	278	24	graduates	graduate	NOUN
ftr-341	278	25	from	from	ADP
ftr-341	278	26	families	family	NOUN
ftr-341	278	27	earning	earn	VERB
ftr-341	278	28	$	$	SYM
ftr-341	278	29	80,000	80,000	NUM
ftr-341	278	30	or	or	CCONJ
ftr-341	278	31	more	more	ADJ
ftr-341	278	32	are	be	AUX
ftr-341	278	33	attending	attend	VERB
ftr-341	278	34	college	college	NOUN
ftr-341	278	35	compared	compare	VERB
ftr-341	278	36	to	to	ADP
ftr-341	278	37	only	only	ADV
ftr-341	278	38	60	60	NUM
ftr-341	278	39	percent	percent	NOUN
ftr-341	278	40	of	of	ADP
ftr-341	278	41	other	other	ADJ
ftr-341	278	42	graduates	graduate	NOUN
ftr-341	278	43	,	,	PUNCT
ftr-341	278	44	and	and	CCONJ
ftr-341	278	45	around	around	ADV
ftr-341	278	46	30	30	NUM
ftr-341	278	47	percent	percent	NOUN
ftr-341	278	48	of	of	ADP
ftr-341	278	49	those	those	PRON
ftr-341	278	50	at	at	ADP
ftr-341	278	51	the	the	DET
ftr-341	278	52	lowest	low	ADJ
ftr-341	278	53	income	income	NOUN
ftr-341	278	54	levels.62	levels.62	NOUN
ftr-341	278	55	even	even	ADV
ftr-341	278	56	among	among	ADP
ftr-341	278	57	only	only	ADV
ftr-341	278	58	high	high	ADV
ftr-341	278	59	-	-	PUNCT
ftr-341	278	60	achieving	achieve	VERB
ftr-341	278	61	students	student	NOUN
ftr-341	278	62	,	,	PUNCT
ftr-341	278	63	virtually	virtually	ADV
ftr-341	278	64	all	all	DET
ftr-341	278	65	students	student	NOUN
ftr-341	278	66	from	from	ADP
ftr-341	278	67	the	the	DET
ftr-341	278	68	top	top	ADJ
ftr-341	278	69	quarter	quarter	NOUN
ftr-341	278	70	of	of	ADP
ftr-341	278	71	families	family	NOUN
ftr-341	278	72	in	in	ADP
ftr-341	278	73	terms	term	NOUN
ftr-341	278	74	of	of	ADP
ftr-341	278	75	income	income	NOUN
ftr-341	278	76	enroll	enroll	VERB
ftr-341	278	77	in	in	ADP
ftr-341	278	78	post	post	ADJ
ftr-341	278	79	-	-	ADJ
ftr-341	278	80	secondary	secondary	ADJ
ftr-341	278	81	education	education	NOUN
ftr-341	278	82	compared	compare	VERB
ftr-341	278	83	to	to	ADP
ftr-341	278	84	only	only	ADV
ftr-341	278	85	75	75	NUM
ftr-341	278	86	percent	percent	NOUN
ftr-341	278	87	of	of	ADP
ftr-341	278	88	those	those	PRON
ftr-341	278	89	in	in	ADP
ftr-341	278	90	the	the	DET
ftr-341	278	91	lowest	low	ADJ
ftr-341	278	92	quartile.63	quartile.63	ADV
ftr-341	278	93	empirical	empirical	ADJ
ftr-341	278	94	evidence	evidence	NOUN
ftr-341	278	95	further	far	ADV
ftr-341	278	96	shows	show	VERB
ftr-341	278	97	that	that	SCONJ
ftr-341	278	98	reducing	reduce	VERB
ftr-341	278	99	the	the	DET
ftr-341	278	100	upfront	upfront	ADJ
ftr-341	278	101	costs	cost	NOUN
ftr-341	278	102	of	of	ADP
ftr-341	278	103	college	college	NOUN
ftr-341	278	104	has	have	VERB
ftr-341	278	105	a	a	DET
ftr-341	278	106	dramatic	dramatic	ADJ
ftr-341	278	107	impact	impact	NOUN
ftr-341	278	108	on	on	ADP
ftr-341	278	109	enrollment	enrollment	NOUN
ftr-341	278	110	in	in	ADP
ftr-341	278	111	lower	low	ADJ
ftr-341	278	112	-	-	PUNCT
ftr-341	278	113	income	income	NOUN
ftr-341	278	114	students.64	students.64	NOUN
ftr-341	278	115	this	this	DET
ftr-341	278	116	evidence	evidence	NOUN
ftr-341	278	117	thus	thus	ADV
ftr-341	278	118	suggests	suggest	VERB
ftr-341	278	119	that	that	SCONJ
ftr-341	278	120	lower	low	ADJ
ftr-341	278	121	-	-	PUNCT
ftr-341	278	122	income	income	NOUN
ftr-341	278	123	students	student	NOUN
ftr-341	278	124	are	be	AUX
ftr-341	278	125	systematically	systematically	ADV
ftr-341	278	126	undervaluing	undervalue	VERB
ftr-341	278	127	the	the	DET
ftr-341	278	128	return	return	NOUN
ftr-341	278	129	from	from	ADP
ftr-341	278	130	education	education	NOUN
ftr-341	278	131	and	and	CCONJ
ftr-341	278	132	are	be	AUX
ftr-341	278	133	not	not	PART
ftr-341	278	134	making	make	VERB
ftr-341	278	135	the	the	DET
ftr-341	278	136	rational	rational	ADJ
ftr-341	278	137	decision	decision	NOUN
ftr-341	278	138	to	to	PART
ftr-341	278	139	invest	invest	VERB
ftr-341	278	140	in	in	ADP
ftr-341	278	141	higher	high	ADJ
ftr-341	278	142	education.65	education.65	NOUN
ftr-341	278	143	the	the	DET
ftr-341	278	144	behavioral	behavioral	ADJ
ftr-341	278	145	economic	economic	ADJ
ftr-341	278	146	theories	theory	NOUN
ftr-341	278	147	of	of	ADP
ftr-341	278	148	myopia	myopia	NOUN
ftr-341	278	149	and	and	CCONJ
ftr-341	278	150	debt	debt	NOUN
ftr-341	278	151	aversion	aversion	NOUN
ftr-341	278	152	appear	appear	VERB
ftr-341	278	153	to	to	PART
ftr-341	278	154	be	be	AUX
ftr-341	278	155	the	the	DET
ftr-341	278	156	best	good	ADJ
ftr-341	278	157	explanations	explanation	NOUN
ftr-341	278	158	for	for	ADP
ftr-341	278	159	this	this	DET
ftr-341	278	160	phenomenon	phenomenon	NOUN
ftr-341	278	161	.	.	PUNCT
ftr-341	279	1	61	61	NUM
ftr-341	279	2	.	.	PUNCT
ftr-341	280	1	increasing	increase	VERB
ftr-341	280	2	the	the	DET
ftr-341	280	3	number	number	NOUN
ftr-341	280	4	or	or	CCONJ
ftr-341	280	5	percentage	percentage	NOUN
ftr-341	280	6	of	of	ADP
ftr-341	280	7	students	student	NOUN
ftr-341	280	8	obtaining	obtain	VERB
ftr-341	280	9	a	a	DET
ftr-341	280	10	higher	high	ADJ
ftr-341	280	11	education	education	NOUN
ftr-341	280	12	should	should	AUX
ftr-341	280	13	have	have	VERB
ftr-341	280	14	no	no	DET
ftr-341	280	15	impact	impact	NOUN
ftr-341	280	16	on	on	ADP
ftr-341	280	17	the	the	DET
ftr-341	280	18	returns	return	NOUN
ftr-341	280	19	to	to	ADP
ftr-341	280	20	college	college	NOUN
ftr-341	280	21	education	education	NOUN
ftr-341	280	22	,	,	PUNCT
ftr-341	280	23	although	although	SCONJ
ftr-341	280	24	early	early	ADJ
ftr-341	280	25	proponents	proponent	NOUN
ftr-341	280	26	of	of	ADP
ftr-341	280	27	this	this	DET
ftr-341	280	28	theory	theory	NOUN
ftr-341	280	29	suspected	suspect	VERB
ftr-341	280	30	that	that	SCONJ
ftr-341	280	31	it	it	PRON
ftr-341	280	32	would	would	AUX
ftr-341	280	33	.	.	PUNCT
ftr-341	281	1	see	see	VERB
ftr-341	281	2	herbert	herbert	PROPN
ftr-341	281	3	l.	l.	PROPN
ftr-341	281	4	smith	smith	PROPN
ftr-341	281	5	,	,	PUNCT
ftr-341	281	6	overeducation	overeducation	NOUN
ftr-341	281	7	and	and	CCONJ
ftr-341	281	8	underemployment	underemployment	NOUN
ftr-341	281	9	:	:	PUNCT
ftr-341	281	10	an	an	DET
ftr-341	281	11	agnostic	agnostic	ADJ
ftr-341	281	12	review	review	NOUN
ftr-341	281	13	,	,	PUNCT
ftr-341	281	14	59	59	NUM
ftr-341	281	15	soc	soc	NOUN
ftr-341	281	16	.	.	PUNCT
ftr-341	282	1	educ	educ	PROPN
ftr-341	282	2	.	.	PUNCT
ftr-341	283	1	85	85	NUM
ftr-341	283	2	,	,	PUNCT
ftr-341	283	3	97	97	NUM
ftr-341	283	4	(	(	PUNCT
ftr-341	283	5	1986	1986	NUM
ftr-341	283	6	)	)	PUNCT
ftr-341	283	7	(	(	PUNCT
ftr-341	283	8	quoting	quote	VERB
ftr-341	283	9	finis	finis	PROPN
ftr-341	283	10	welch	welch	PROPN
ftr-341	283	11	,	,	PUNCT
ftr-341	283	12	an	an	DET
ftr-341	283	13	early	early	ADJ
ftr-341	283	14	proponent	proponent	NOUN
ftr-341	283	15	of	of	ADP
ftr-341	283	16	human	human	ADJ
ftr-341	283	17	capital	capital	NOUN
ftr-341	283	18	theory	theory	NOUN
ftr-341	283	19	,	,	PUNCT
ftr-341	283	20	as	as	ADP
ftr-341	283	21	saying	say	VERB
ftr-341	283	22	that	that	SCONJ
ftr-341	283	23	“	"	PUNCT
ftr-341	283	24	one	one	NUM
ftr-341	283	25	of	of	ADP
ftr-341	283	26	the	the	DET
ftr-341	283	27	most	most	ADV
ftr-341	283	28	important	important	ADJ
ftr-341	283	29	phenomena	phenomenon	NOUN
ftr-341	283	30	of	of	ADP
ftr-341	283	31	our	our	PRON
ftr-341	283	32	time	time	NOUN
ftr-341	283	33	is	be	AUX
ftr-341	283	34	that	that	SCONJ
ftr-341	283	35	rates	rate	NOUN
ftr-341	283	36	of	of	ADP
ftr-341	283	37	return	return	NOUN
ftr-341	283	38	to	to	ADP
ftr-341	283	39	investments	investment	NOUN
ftr-341	283	40	in	in	ADP
ftr-341	283	41	schooling	schooling	NOUN
ftr-341	283	42	have	have	AUX
ftr-341	283	43	failed	fail	VERB
ftr-341	283	44	to	to	PART
ftr-341	283	45	decline	decline	VERB
ftr-341	283	46	under	under	ADP
ftr-341	283	47	the	the	DET
ftr-341	283	48	pressure	pressure	NOUN
ftr-341	283	49	of	of	ADP
ftr-341	283	50	rapidly	rapidly	ADV
ftr-341	283	51	rising	rise	VERB
ftr-341	283	52	educational	educational	ADJ
ftr-341	283	53	levels	level	NOUN
ftr-341	283	54	”	"	PUNCT
ftr-341	283	55	and	and	CCONJ
ftr-341	283	56	noting	note	VERB
ftr-341	283	57	that	that	SCONJ
ftr-341	283	58	“	"	PUNCT
ftr-341	283	59	this	this	DET
ftr-341	283	60	observation	observation	NOUN
ftr-341	283	61	is	be	AUX
ftr-341	283	62	still	still	ADV
ftr-341	283	63	relevant	relevant	ADJ
ftr-341	283	64	today	today	NOUN
ftr-341	283	65	”	"	PUNCT
ftr-341	283	66	)	)	PUNCT
ftr-341	283	67	.	.	PUNCT
ftr-341	284	1	62	62	NUM
ftr-341	284	2	.	.	PUNCT
ftr-341	285	1	lawrence	lawrence	PROPN
ftr-341	285	2	gladieux	gladieux	PROPN
ftr-341	285	3	,	,	PUNCT
ftr-341	285	4	low	low	ADJ
ftr-341	285	5	-	-	PUNCT
ftr-341	285	6	income	income	NOUN
ftr-341	285	7	students	student	NOUN
ftr-341	285	8	and	and	CCONJ
ftr-341	285	9	the	the	DET
ftr-341	285	10	affordability	affordability	NOUN
ftr-341	285	11	of	of	ADP
ftr-341	285	12	higher	high	ADJ
ftr-341	285	13	education	education	NOUN
ftr-341	285	14	,	,	PUNCT
ftr-341	285	15	in	in	ADP
ftr-341	285	16	america	america	PROPN
ftr-341	285	17	’s	’s	PART
ftr-341	285	18	untapped	untapped	ADJ
ftr-341	285	19	resource	resource	NOUN
ftr-341	285	20	:	:	PUNCT
ftr-341	285	21	low	low	ADJ
ftr-341	285	22	-	-	PUNCT
ftr-341	285	23	income	income	NOUN
ftr-341	285	24	students	student	NOUN
ftr-341	285	25	in	in	ADP
ftr-341	285	26	higher	high	ADJ
ftr-341	285	27	education	education	NOUN
ftr-341	285	28	17	17	NUM
ftr-341	285	29	,	,	PUNCT
ftr-341	285	30	20	20	NUM
ftr-341	285	31	(	(	PUNCT
ftr-341	285	32	richard	richard	PROPN
ftr-341	285	33	d.	d.	PROPN
ftr-341	285	34	kahlenberg	kahlenberg	PROPN
ftr-341	285	35	ed	ed	PROPN
ftr-341	285	36	.	.	PROPN
ftr-341	285	37	,	,	PUNCT
ftr-341	285	38	2004	2004	NUM
ftr-341	285	39	)	)	PUNCT
ftr-341	285	40	.	.	PUNCT
ftr-341	286	1	63	63	NUM
ftr-341	286	2	.	.	PUNCT
ftr-341	287	1	high	high	ADJ
ftr-341	287	2	-	-	PUNCT
ftr-341	287	3	achievement	achievement	NOUN
ftr-341	287	4	is	be	AUX
ftr-341	287	5	measured	measure	VERB
ftr-341	287	6	based	base	VERB
ftr-341	287	7	on	on	ADP
ftr-341	287	8	high	high	ADJ
ftr-341	287	9	(	(	PUNCT
ftr-341	287	10	“	"	PUNCT
ftr-341	287	11	top	top	ADJ
ftr-341	287	12	”	"	PUNCT
ftr-341	287	13	)	)	PUNCT
ftr-341	287	14	standardized	standardized	ADJ
ftr-341	287	15	test	test	NOUN
ftr-341	287	16	scores	score	NOUN
ftr-341	287	17	.	.	PUNCT
ftr-341	288	1	baum	baum	PROPN
ftr-341	288	2	&	&	CCONJ
ftr-341	288	3	ma	ma	PROPN
ftr-341	288	4	,	,	PUNCT
ftr-341	288	5	supra	supra	PROPN
ftr-341	288	6	note	note	PROPN
ftr-341	288	7	1	1	NUM
ftr-341	288	8	,	,	PUNCT
ftr-341	288	9	at	at	ADP
ftr-341	288	10	2	2	NUM
ftr-341	288	11	.	.	NOUN
ftr-341	288	12	64	64	NUM
ftr-341	288	13	.	.	PUNCT
ftr-341	289	1	see	see	VERB
ftr-341	289	2	usher	usher	PROPN
ftr-341	289	3	,	,	PUNCT
ftr-341	289	4	supra	supra	PROPN
ftr-341	289	5	note	note	NOUN
ftr-341	289	6	52	52	NUM
ftr-341	289	7	,	,	PUNCT
ftr-341	289	8	at	at	ADP
ftr-341	289	9	23	23	NUM
ftr-341	289	10	(	(	PUNCT
ftr-341	289	11	reviewing	review	VERB
ftr-341	289	12	the	the	DET
ftr-341	289	13	research	research	NOUN
ftr-341	289	14	on	on	ADP
ftr-341	289	15	price	price	NOUN
ftr-341	289	16	elasticity	elasticity	NOUN
ftr-341	289	17	to	to	ADP
ftr-341	289	18	changes	change	NOUN
ftr-341	289	19	in	in	ADP
ftr-341	289	20	net	net	ADJ
ftr-341	289	21	price	price	NOUN
ftr-341	289	22	and	and	CCONJ
ftr-341	289	23	finding	find	VERB
ftr-341	289	24	that	that	SCONJ
ftr-341	289	25	“	"	PUNCT
ftr-341	289	26	[	[	X
ftr-341	289	27	o]ne	o]ne	NOUN
ftr-341	289	28	constant	constant	ADJ
ftr-341	289	29	across	across	ADP
ftr-341	289	30	all	all	DET
ftr-341	289	31	research	research	NOUN
ftr-341	289	32	findings	finding	NOUN
ftr-341	289	33	is	be	AUX
ftr-341	289	34	that	that	SCONJ
ftr-341	289	35	grants	grant	NOUN
ftr-341	289	36	/	/	SYM
ftr-341	289	37	reductions	reduction	NOUN
ftr-341	289	38	in	in	ADP
ftr-341	289	39	net	net	ADJ
ftr-341	289	40	price	price	NOUN
ftr-341	289	41	are	be	AUX
ftr-341	289	42	much	much	ADV
ftr-341	289	43	more	more	ADV
ftr-341	289	44	effective	effective	ADJ
ftr-341	289	45	among	among	ADP
ftr-341	289	46	lowincome	lowincome	NOUN
ftr-341	289	47	students	student	NOUN
ftr-341	289	48	than	than	ADP
ftr-341	289	49	among	among	ADP
ftr-341	289	50	middleor	middleor	PROPN
ftr-341	289	51	high	high	ADJ
ftr-341	289	52	-	-	PUNCT
ftr-341	289	53	income	income	NOUN
ftr-341	289	54	students	student	NOUN
ftr-341	289	55	”	"	PUNCT
ftr-341	289	56	)	)	PUNCT
ftr-341	289	57	.	.	PUNCT
ftr-341	290	1	65	65	NUM
ftr-341	290	2	.	.	PUNCT
ftr-341	291	1	see	see	VERB
ftr-341	291	2	supra	supra	PROPN
ftr-341	291	3	note	note	PROPN
ftr-341	291	4	12	12	NUM
ftr-341	291	5	.	.	PUNCT
ftr-341	292	1	one	one	NUM
ftr-341	292	2	other	other	ADJ
ftr-341	292	3	explanation	explanation	NOUN
ftr-341	292	4	is	be	AUX
ftr-341	292	5	that	that	SCONJ
ftr-341	292	6	lower	low	ADJ
ftr-341	292	7	-	-	PUNCT
ftr-341	292	8	income	income	NOUN
ftr-341	292	9	people	people	NOUN
ftr-341	292	10	are	be	AUX
ftr-341	292	11	more	more	ADV
ftr-341	292	12	prone	prone	ADJ
ftr-341	292	13	to	to	ADP
ftr-341	292	14	over	over	ADV
ftr-341	292	15	-	-	PUNCT
ftr-341	292	16	estimating	estimate	VERB
ftr-341	292	17	the	the	DET
ftr-341	292	18	costs	cost	NOUN
ftr-341	292	19	of	of	ADP
ftr-341	292	20	higher	high	ADJ
ftr-341	292	21	education	education	NOUN
ftr-341	292	22	,	,	PUNCT
ftr-341	292	23	something	something	PRON
ftr-341	292	24	that	that	PRON
ftr-341	292	25	has	have	AUX
ftr-341	292	26	been	be	AUX
ftr-341	292	27	proven	prove	VERB
ftr-341	292	28	through	through	ADP
ftr-341	292	29	empirical	empirical	ADJ
ftr-341	292	30	evidence	evidence	NOUN
ftr-341	292	31	.	.	PUNCT
ftr-341	293	1	however	however	ADV
ftr-341	293	2	,	,	PUNCT
ftr-341	293	3	it	it	PRON
ftr-341	293	4	seems	seem	VERB
ftr-341	293	5	that	that	SCONJ
ftr-341	293	6	to	to	ADP
ftr-341	293	7	the	the	DET
ftr-341	293	8	extent	extent	NOUN
ftr-341	293	9	that	that	SCONJ
ftr-341	293	10	that	that	PRON
ftr-341	293	11	is	be	AUX
ftr-341	293	12	the	the	DET
ftr-341	293	13	problem	problem	NOUN
ftr-341	293	14	,	,	PUNCT
ftr-341	293	15	the	the	DET
ftr-341	293	16	most	most	ADV
ftr-341	293	17	efficient	efficient	ADJ
ftr-341	293	18	solution	solution	NOUN
ftr-341	293	19	would	would	AUX
ftr-341	293	20	be	be	AUX
ftr-341	293	21	an	an	DET
ftr-341	293	22	information	information	NOUN
ftr-341	293	23	approach	approach	NOUN
ftr-341	293	24	,	,	PUNCT
ftr-341	293	25	not	not	PART
ftr-341	293	26	lowering	lower	VERB
ftr-341	293	27	the	the	DET
ftr-341	293	28	cost	cost	NOUN
ftr-341	293	29	.	.	PUNCT
ftr-341	294	1	for	for	ADP
ftr-341	294	2	that	that	DET
ftr-341	294	3	reason	reason	NOUN
ftr-341	294	4	,	,	PUNCT
ftr-341	294	5	i	i	PRON
ftr-341	294	6	have	have	AUX
ftr-341	294	7	left	leave	VERB
ftr-341	294	8	this	this	DET
ftr-341	294	9	explanation	explanation	NOUN
ftr-341	294	10	out	out	ADP
ftr-341	294	11	of	of	ADP
ftr-341	294	12	the	the	DET
ftr-341	294	13	analysis	analysis	NOUN
ftr-341	294	14	.	.	PUNCT
ftr-341	295	1	2011	2011	NUM
ftr-341	295	2	]	]	PUNCT
ftr-341	295	3	in	in	ADP
ftr-341	295	4	defense	defense	NOUN
ftr-341	295	5	of	of	ADP
ftr-341	295	6	college	college	NOUN
ftr-341	295	7	savings	saving	NOUN
ftr-341	295	8	plans	plan	VERB
ftr-341	295	9	117	117	NUM
ftr-341	295	10	1	1	NUM
ftr-341	295	11	.	.	PUNCT
ftr-341	296	1	lowand	lowand	ADJ
ftr-341	296	2	moderate	moderate	ADJ
ftr-341	296	3	-	-	PUNCT
ftr-341	296	4	income	income	NOUN
ftr-341	296	5	students	student	NOUN
ftr-341	296	6	may	may	AUX
ftr-341	296	7	have	have	VERB
ftr-341	296	8	lower	low	ADJ
ftr-341	296	9	returns	return	NOUN
ftr-341	296	10	from	from	ADP
ftr-341	296	11	higher	high	ADJ
ftr-341	296	12	education	education	NOUN
ftr-341	296	13	there	there	PRON
ftr-341	296	14	is	be	VERB
ftr-341	296	15	some	some	DET
ftr-341	296	16	evidence	evidence	NOUN
ftr-341	296	17	that	that	SCONJ
ftr-341	296	18	those	those	PRON
ftr-341	296	19	coming	come	VERB
ftr-341	296	20	from	from	ADP
ftr-341	296	21	lower	low	ADJ
ftr-341	296	22	-	-	PUNCT
ftr-341	296	23	income	income	NOUN
ftr-341	296	24	families	family	NOUN
ftr-341	296	25	can	can	AUX
ftr-341	296	26	not	not	PART
ftr-341	296	27	expect	expect	VERB
ftr-341	296	28	to	to	PART
ftr-341	296	29	have	have	VERB
ftr-341	296	30	these	these	DET
ftr-341	296	31	same	same	ADJ
ftr-341	296	32	high	high	ADJ
ftr-341	296	33	returns	return	NOUN
ftr-341	296	34	from	from	ADP
ftr-341	296	35	investment	investment	NOUN
ftr-341	296	36	in	in	ADP
ftr-341	296	37	education	education	NOUN
ftr-341	296	38	.	.	PUNCT
ftr-341	297	1	one	one	NUM
ftr-341	297	2	study	study	NOUN
ftr-341	297	3	in	in	ADP
ftr-341	297	4	canada	canada	PROPN
ftr-341	297	5	actually	actually	ADV
ftr-341	297	6	found	find	VERB
ftr-341	297	7	that	that	SCONJ
ftr-341	297	8	the	the	DET
ftr-341	297	9	rate	rate	NOUN
ftr-341	297	10	of	of	ADP
ftr-341	297	11	return	return	NOUN
ftr-341	297	12	to	to	ADP
ftr-341	297	13	education	education	NOUN
ftr-341	297	14	was	be	AUX
ftr-341	297	15	approximately	approximately	ADV
ftr-341	297	16	30	30	NUM
ftr-341	297	17	percent	percent	NOUN
ftr-341	297	18	for	for	ADP
ftr-341	297	19	the	the	DET
ftr-341	297	20	top	top	ADJ
ftr-341	297	21	quintile	quintile	NOUN
ftr-341	297	22	of	of	ADP
ftr-341	297	23	university	university	NOUN
ftr-341	297	24	graduates	graduate	NOUN
ftr-341	297	25	,	,	PUNCT
ftr-341	297	26	but	but	CCONJ
ftr-341	297	27	was	be	AUX
ftr-341	297	28	negative	negative	ADJ
ftr-341	297	29	for	for	ADP
ftr-341	297	30	the	the	DET
ftr-341	297	31	bottom	bottom	NOUN
ftr-341	297	32	quintile.66	quintile.66	ADV
ftr-341	298	1	if	if	SCONJ
ftr-341	298	2	this	this	PRON
ftr-341	298	3	is	be	AUX
ftr-341	298	4	true	true	ADJ
ftr-341	298	5	,	,	PUNCT
ftr-341	298	6	the	the	DET
ftr-341	298	7	returns	return	NOUN
ftr-341	298	8	to	to	ADP
ftr-341	298	9	higher	high	ADJ
ftr-341	298	10	education	education	NOUN
ftr-341	298	11	for	for	ADP
ftr-341	298	12	lower	low	ADJ
ftr-341	298	13	-	-	PUNCT
ftr-341	298	14	income	income	NOUN
ftr-341	298	15	students	student	NOUN
ftr-341	298	16	might	might	AUX
ftr-341	298	17	look	look	VERB
ftr-341	298	18	more	more	ADV
ftr-341	298	19	like	like	ADP
ftr-341	298	20	the	the	DET
ftr-341	298	21	following	following	NOUN
ftr-341	298	22	:	:	PUNCT
ftr-341	298	23	figure	figure	NOUN
ftr-341	298	24	6	6	NUM
ftr-341	298	25	human	human	ADJ
ftr-341	298	26	capital	capital	NOUN
ftr-341	298	27	theory	theory	NOUN
ftr-341	298	28	–	–	PUNCT
ftr-341	298	29	lower	low	ADJ
ftr-341	298	30	returns67	returns67	NOUN
ftr-341	298	31	however	however	ADV
ftr-341	298	32	,	,	PUNCT
ftr-341	298	33	this	this	DET
ftr-341	298	34	picture	picture	NOUN
ftr-341	298	35	does	do	AUX
ftr-341	298	36	not	not	PART
ftr-341	298	37	seem	seem	VERB
ftr-341	298	38	to	to	PART
ftr-341	298	39	hold	hold	VERB
ftr-341	298	40	in	in	ADP
ftr-341	298	41	the	the	DET
ftr-341	298	42	u.s	u.s	PROPN
ftr-341	298	43	.	.	PROPN
ftr-341	298	44	the	the	DET
ftr-341	298	45	college	college	NOUN
ftr-341	298	46	board	board	NOUN
ftr-341	298	47	found	find	VERB
ftr-341	298	48	that	that	SCONJ
ftr-341	298	49	higher	high	ADJ
ftr-341	298	50	education	education	NOUN
ftr-341	298	51	provides	provide	VERB
ftr-341	298	52	more	more	ADJ
ftr-341	298	53	than	than	ADP
ftr-341	298	54	adequate	adequate	ADJ
ftr-341	298	55	returns	return	NOUN
ftr-341	298	56	to	to	PART
ftr-341	298	57	cover	cover	VERB
ftr-341	298	58	costs	cost	NOUN
ftr-341	298	59	for	for	ADP
ftr-341	298	60	all	all	DET
ftr-341	298	61	income	income	NOUN
ftr-341	298	62	levels	level	NOUN
ftr-341	298	63	,	,	PUNCT
ftr-341	298	64	racial	racial	ADJ
ftr-341	298	65	and	and	CCONJ
ftr-341	298	66	ethnic	ethnic	ADJ
ftr-341	298	67	groups	group	NOUN
ftr-341	298	68	,	,	PUNCT
ftr-341	298	69	and	and	CCONJ
ftr-341	298	70	both	both	DET
ftr-341	298	71	genders.68	genders.68	PROPN
ftr-341	298	72	even	even	ADV
ftr-341	298	73	assuming	assume	VERB
ftr-341	298	74	that	that	SCONJ
ftr-341	298	75	the	the	DET
ftr-341	298	76	returns	return	NOUN
ftr-341	298	77	from	from	ADP
ftr-341	298	78	education	education	NOUN
ftr-341	298	79	are	be	AUX
ftr-341	298	80	lower	low	ADJ
ftr-341	298	81	for	for	ADP
ftr-341	298	82	lower	low	ADJ
ftr-341	298	83	-	-	PUNCT
ftr-341	298	84	income	income	NOUN
ftr-341	298	85	students	student	NOUN
ftr-341	298	86	(	(	PUNCT
ftr-341	298	87	but	but	CCONJ
ftr-341	298	88	still	still	ADV
ftr-341	298	89	positive	positive	ADJ
ftr-341	298	90	)	)	PUNCT
ftr-341	298	91	,	,	PUNCT
ftr-341	298	92	the	the	DET
ftr-341	298	93	solution	solution	NOUN
ftr-341	298	94	would	would	AUX
ftr-341	298	95	be	be	AUX
ftr-341	298	96	the	the	DET
ftr-341	298	97	same	same	ADJ
ftr-341	298	98	as	as	ADP
ftr-341	298	99	66	66	NUM
ftr-341	298	100	.	.	PUNCT
ftr-341	299	1	see	see	VERB
ftr-341	299	2	daniel	daniel	PROPN
ftr-341	299	3	boothby	boothby	PROPN
ftr-341	299	4	&	&	CCONJ
ftr-341	299	5	geoff	geoff	PROPN
ftr-341	299	6	rowe	rowe	PROPN
ftr-341	299	7	,	,	PUNCT
ftr-341	299	8	rate	rate	NOUN
ftr-341	299	9	of	of	ADP
ftr-341	299	10	return	return	NOUN
ftr-341	299	11	to	to	ADP
ftr-341	299	12	education	education	NOUN
ftr-341	299	13	:	:	PUNCT
ftr-341	299	14	a	a	DET
ftr-341	299	15	distributional	distributional	ADJ
ftr-341	299	16	analysis	analysis	NOUN
ftr-341	299	17	using	use	VERB
ftr-341	299	18	the	the	DET
ftr-341	299	19	lifepaths	lifepath	NOUN
ftr-341	299	20	model	model	NOUN
ftr-341	299	21	(	(	PUNCT
ftr-341	299	22	human	human	ADJ
ftr-341	299	23	resources	resources	PROPN
ftr-341	299	24	development	development	PROPN
ftr-341	299	25	canada	canada	PROPN
ftr-341	299	26	,	,	PUNCT
ftr-341	299	27	working	work	VERB
ftr-341	299	28	paper	paper	NOUN
ftr-341	299	29	no	no	INTJ
ftr-341	299	30	.	.	PUNCT
ftr-341	299	31	w-02	w-02	PROPN
ftr-341	299	32	-	-	PUNCT
ftr-341	299	33	8e	8e	NUM
ftr-341	299	34	,	,	PUNCT
ftr-341	299	35	2002	2002	NUM
ftr-341	299	36	)	)	PUNCT
ftr-341	299	37	,	,	PUNCT
ftr-341	299	38	available	available	ADJ
ftr-341	299	39	at	at	ADP
ftr-341	299	40	http://www.s3ri.soton.ac	http://www.s3ri.soton.ac	NOUN
ftr-341	299	41	.	.	PUNCT
ftr-341	300	1	uk	uk	PROPN
ftr-341	300	2	/	/	SYM
ftr-341	300	3	qmss	qmss	NOUN
ftr-341	300	4	/	/	SYM
ftr-341	300	5	documents	document	NOUN
ftr-341	300	6	/	/	SYM
ftr-341	300	7	rateofreturn_to_education	rateofreturn_to_education	NOUN
ftr-341	300	8	-	-	PUNCT
ftr-341	300	9	distributionalanalysisusing_life	distributionalanalysisusing_life	NOUN
ftr-341	300	10	paths.pdf	paths.pdf	NOUN
ftr-341	300	11	.	.	PUNCT
ftr-341	300	12	67	67	NUM
ftr-341	300	13	.	.	PUNCT
ftr-341	301	1	author	author	NOUN
ftr-341	301	2	’s	’s	PART
ftr-341	301	3	illustration	illustration	NOUN
ftr-341	301	4	.	.	PUNCT
ftr-341	302	1	68	68	NUM
ftr-341	302	2	.	.	PUNCT
ftr-341	302	3	baum	baum	PROPN
ftr-341	302	4	&	&	CCONJ
ftr-341	302	5	ma	ma	PROPN
ftr-341	302	6	,	,	PUNCT
ftr-341	302	7	supra	supra	PROPN
ftr-341	302	8	note	note	PROPN
ftr-341	302	9	1	1	NUM
ftr-341	302	10	,	,	PUNCT
ftr-341	302	11	at	at	ADP
ftr-341	302	12	12	12	NUM
ftr-341	302	13	.	.	PUNCT
ftr-341	303	1	118	118	NUM
ftr-341	303	2	florida	florida	PROPN
ftr-341	303	3	tax	tax	NOUN
ftr-341	303	4	review	review	NOUN
ftr-341	303	5	[	[	X
ftr-341	303	6	vol	vol	NOUN
ftr-341	303	7	.	.	PUNCT
ftr-341	303	8	11:2	11:2	NUM
ftr-341	303	9	if	if	SCONJ
ftr-341	303	10	those	those	DET
ftr-341	303	11	returns	return	NOUN
ftr-341	303	12	were	be	AUX
ftr-341	303	13	simply	simply	ADV
ftr-341	303	14	misevaluated	misevaluate	VERB
ftr-341	303	15	—	—	PUNCT
ftr-341	303	16	lower	low	ADJ
ftr-341	303	17	the	the	DET
ftr-341	303	18	upfront	upfront	ADJ
ftr-341	303	19	costs	cost	NOUN
ftr-341	303	20	in	in	ADP
ftr-341	303	21	order	order	NOUN
ftr-341	303	22	to	to	PART
ftr-341	303	23	make	make	VERB
ftr-341	303	24	the	the	DET
ftr-341	303	25	investment	investment	NOUN
ftr-341	303	26	worthwhile	worthwhile	ADJ
ftr-341	303	27	and	and	CCONJ
ftr-341	303	28	encourage	encourage	VERB
ftr-341	303	29	enrollment.69	enrollment.69	PROPN
ftr-341	303	30	2	2	NUM
ftr-341	303	31	.	.	PUNCT
ftr-341	304	1	hyperbolic	hyperbolic	ADJ
ftr-341	304	2	discounting	discounting	NOUN
ftr-341	304	3	in	in	ADP
ftr-341	304	4	calculating	calculate	VERB
ftr-341	304	5	rates	rate	NOUN
ftr-341	304	6	of	of	ADP
ftr-341	304	7	return	return	NOUN
ftr-341	304	8	,	,	PUNCT
ftr-341	304	9	each	each	DET
ftr-341	304	10	person	person	NOUN
ftr-341	304	11	must	must	AUX
ftr-341	304	12	use	use	VERB
ftr-341	304	13	his	his	PRON
ftr-341	304	14	or	or	CCONJ
ftr-341	304	15	her	her	PRON
ftr-341	304	16	own	own	ADJ
ftr-341	304	17	discount	discount	NOUN
ftr-341	304	18	rate	rate	NOUN
ftr-341	304	19	—	—	PUNCT
ftr-341	304	20	the	the	DET
ftr-341	304	21	rate	rate	NOUN
ftr-341	304	22	at	at	ADP
ftr-341	304	23	which	which	PRON
ftr-341	304	24	he	he	PRON
ftr-341	304	25	or	or	CCONJ
ftr-341	304	26	she	she	PRON
ftr-341	304	27	values	value	VERB
ftr-341	304	28	money	money	NOUN
ftr-341	304	29	in	in	ADP
ftr-341	304	30	the	the	DET
ftr-341	304	31	present	present	NOUN
ftr-341	304	32	more	more	ADJ
ftr-341	304	33	than	than	ADP
ftr-341	304	34	money	money	NOUN
ftr-341	304	35	in	in	ADP
ftr-341	304	36	the	the	DET
ftr-341	304	37	future	future	NOUN
ftr-341	304	38	.	.	PUNCT
ftr-341	305	1	a	a	DET
ftr-341	305	2	higher	high	ADJ
ftr-341	305	3	discount	discount	NOUN
ftr-341	305	4	rate	rate	NOUN
ftr-341	305	5	makes	make	VERB
ftr-341	305	6	one	one	NUM
ftr-341	305	7	less	less	ADV
ftr-341	305	8	likely	likely	ADJ
ftr-341	305	9	to	to	PART
ftr-341	305	10	make	make	VERB
ftr-341	305	11	an	an	DET
ftr-341	305	12	investment	investment	NOUN
ftr-341	305	13	—	—	PUNCT
ftr-341	305	14	someone	someone	PRON
ftr-341	305	15	with	with	ADP
ftr-341	305	16	a	a	DET
ftr-341	305	17	higher	high	ADJ
ftr-341	305	18	discount	discount	NOUN
ftr-341	305	19	rate	rate	NOUN
ftr-341	305	20	values	value	NOUN
ftr-341	305	21	the	the	DET
ftr-341	305	22	returns	return	NOUN
ftr-341	305	23	on	on	ADP
ftr-341	305	24	the	the	DET
ftr-341	305	25	investment	investment	NOUN
ftr-341	305	26	less	less	ADJ
ftr-341	305	27	than	than	ADP
ftr-341	305	28	someone	someone	PRON
ftr-341	305	29	with	with	ADP
ftr-341	305	30	a	a	DET
ftr-341	305	31	lower	low	ADJ
ftr-341	305	32	discount	discount	NOUN
ftr-341	305	33	rate	rate	NOUN
ftr-341	305	34	,	,	PUNCT
ftr-341	305	35	even	even	ADV
ftr-341	305	36	if	if	SCONJ
ftr-341	305	37	both	both	PRON
ftr-341	305	38	accurately	accurately	ADV
ftr-341	305	39	estimate	estimate	VERB
ftr-341	305	40	what	what	PRON
ftr-341	305	41	that	that	DET
ftr-341	305	42	return	return	NOUN
ftr-341	305	43	will	will	AUX
ftr-341	305	44	be	be	AUX
ftr-341	305	45	.	.	PUNCT
ftr-341	306	1	a	a	DET
ftr-341	306	2	number	number	NOUN
ftr-341	306	3	of	of	ADP
ftr-341	306	4	empirical	empirical	ADJ
ftr-341	306	5	studies	study	NOUN
ftr-341	306	6	have	have	AUX
ftr-341	306	7	shown	show	VERB
ftr-341	306	8	that	that	SCONJ
ftr-341	306	9	myopia	myopia	NOUN
ftr-341	306	10	,	,	PUNCT
ftr-341	306	11	or	or	CCONJ
ftr-341	306	12	the	the	DET
ftr-341	306	13	tendency	tendency	NOUN
ftr-341	306	14	to	to	PART
ftr-341	306	15	have	have	AUX
ftr-341	306	16	a	a	DET
ftr-341	306	17	high	high	ADJ
ftr-341	306	18	discount	discount	NOUN
ftr-341	306	19	rate	rate	NOUN
ftr-341	306	20	,	,	PUNCT
ftr-341	306	21	increases	increase	VERB
ftr-341	306	22	as	as	ADP
ftr-341	306	23	income	income	NOUN
ftr-341	306	24	decreases.70	decreases.70	ADJ
ftr-341	307	1	this	this	DET
ftr-341	307	2	outlook	outlook	NOUN
ftr-341	307	3	makes	make	VERB
ftr-341	307	4	lowand	lowand	ADJ
ftr-341	307	5	moderate	moderate	ADJ
ftr-341	307	6	-	-	PUNCT
ftr-341	307	7	income	income	NOUN
ftr-341	307	8	people	people	NOUN
ftr-341	307	9	less	less	ADV
ftr-341	307	10	likely	likely	ADJ
ftr-341	307	11	to	to	PART
ftr-341	307	12	make	make	VERB
ftr-341	307	13	any	any	DET
ftr-341	307	14	investment	investment	NOUN
ftr-341	307	15	where	where	SCONJ
ftr-341	307	16	the	the	DET
ftr-341	307	17	returns	return	NOUN
ftr-341	307	18	come	come	VERB
ftr-341	307	19	only	only	ADV
ftr-341	307	20	in	in	ADP
ftr-341	307	21	the	the	DET
ftr-341	307	22	future	future	NOUN
ftr-341	307	23	.	.	PUNCT
ftr-341	308	1	a	a	DET
ftr-341	308	2	high	high	ADJ
ftr-341	308	3	discount	discount	NOUN
ftr-341	308	4	rate	rate	NOUN
ftr-341	308	5	is	be	AUX
ftr-341	308	6	also	also	ADV
ftr-341	308	7	related	relate	VERB
ftr-341	308	8	to	to	ADP
ftr-341	308	9	the	the	DET
ftr-341	308	10	amount	amount	NOUN
ftr-341	308	11	of	of	ADP
ftr-341	308	12	uncertainty	uncertainty	NOUN
ftr-341	308	13	related	relate	VERB
ftr-341	308	14	to	to	ADP
ftr-341	308	15	an	an	DET
ftr-341	308	16	investment	investment	NOUN
ftr-341	308	17	.	.	PUNCT
ftr-341	309	1	since	since	SCONJ
ftr-341	309	2	low	low	ADJ
ftr-341	309	3	and	and	CCONJ
ftr-341	309	4	middle	middle	ADJ
ftr-341	309	5	-	-	PUNCT
ftr-341	309	6	income	income	NOUN
ftr-341	309	7	students	student	NOUN
ftr-341	309	8	are	be	AUX
ftr-341	309	9	far	far	ADV
ftr-341	309	10	less	less	ADV
ftr-341	309	11	likely	likely	ADJ
ftr-341	309	12	to	to	PART
ftr-341	309	13	attend	attend	VERB
ftr-341	309	14	and	and	CCONJ
ftr-341	309	15	complete	complete	VERB
ftr-341	309	16	college	college	NOUN
ftr-341	309	17	than	than	ADP
ftr-341	309	18	higher	high	ADJ
ftr-341	309	19	-	-	PUNCT
ftr-341	309	20	income	income	NOUN
ftr-341	309	21	students	student	NOUN
ftr-341	309	22	,	,	PUNCT
ftr-341	309	23	this	this	DET
ftr-341	309	24	uncertainty	uncertainty	NOUN
ftr-341	309	25	means	mean	VERB
ftr-341	309	26	that	that	SCONJ
ftr-341	309	27	the	the	DET
ftr-341	309	28	discount	discount	NOUN
ftr-341	309	29	rate	rate	NOUN
ftr-341	309	30	as	as	ADP
ftr-341	309	31	related	relate	VERB
ftr-341	309	32	to	to	ADP
ftr-341	309	33	education	education	NOUN
ftr-341	309	34	returns	return	NOUN
ftr-341	309	35	may	may	AUX
ftr-341	309	36	be	be	AUX
ftr-341	309	37	even	even	ADV
ftr-341	309	38	higher	high	ADJ
ftr-341	309	39	than	than	ADP
ftr-341	309	40	the	the	DET
ftr-341	309	41	already	already	ADV
ftr-341	309	42	hyperbolic	hyperbolic	ADJ
ftr-341	309	43	discount	discount	NOUN
ftr-341	309	44	rate	rate	NOUN
ftr-341	309	45	of	of	ADP
ftr-341	309	46	lower	low	ADJ
ftr-341	309	47	-	-	PUNCT
ftr-341	309	48	income	income	NOUN
ftr-341	309	49	people	people	NOUN
ftr-341	309	50	in	in	ADP
ftr-341	309	51	general.71	general.71	NOUN
ftr-341	309	52	a	a	DET
ftr-341	309	53	degree	degree	NOUN
ftr-341	309	54	in	in	ADP
ftr-341	309	55	higher	high	ADJ
ftr-341	309	56	education	education	NOUN
ftr-341	309	57	takes	take	VERB
ftr-341	309	58	a	a	DET
ftr-341	309	59	substantial	substantial	ADJ
ftr-341	309	60	amount	amount	NOUN
ftr-341	309	61	of	of	ADP
ftr-341	309	62	time	time	NOUN
ftr-341	309	63	to	to	PART
ftr-341	309	64	acquire	acquire	VERB
ftr-341	309	65	.	.	PUNCT
ftr-341	310	1	further	far	ADV
ftr-341	310	2	,	,	PUNCT
ftr-341	310	3	the	the	DET
ftr-341	310	4	college	college	NOUN
ftr-341	310	5	board	board	NOUN
ftr-341	310	6	estimates	estimate	VERB
ftr-341	310	7	that	that	SCONJ
ftr-341	310	8	it	it	PRON
ftr-341	310	9	takes	take	VERB
ftr-341	310	10	on	on	ADP
ftr-341	310	11	average	average	ADJ
ftr-341	310	12	until	until	SCONJ
ftr-341	310	13	the	the	DET
ftr-341	310	14	age	age	NOUN
ftr-341	310	15	of	of	ADP
ftr-341	310	16	33	33	NUM
ftr-341	310	17	for	for	ADP
ftr-341	310	18	that	that	DET
ftr-341	310	19	particular	particular	ADJ
ftr-341	310	20	investment	investment	NOUN
ftr-341	310	21	to	to	PART
ftr-341	310	22	begin	begin	VERB
ftr-341	310	23	showing	show	VERB
ftr-341	310	24	positive	positive	ADJ
ftr-341	310	25	returns	return	NOUN
ftr-341	310	26	.	.	PUNCT
ftr-341	311	1	that	that	DET
ftr-341	311	2	long	long	ADJ
ftr-341	311	3	time	time	NOUN
ftr-341	311	4	horizon	horizon	NOUN
ftr-341	311	5	,	,	PUNCT
ftr-341	311	6	combined	combine	VERB
ftr-341	311	7	with	with	ADP
ftr-341	311	8	the	the	DET
ftr-341	311	9	uncertainty	uncertainty	NOUN
ftr-341	311	10	of	of	ADP
ftr-341	311	11	obtaining	obtain	VERB
ftr-341	311	12	the	the	DET
ftr-341	311	13	degree	degree	NOUN
ftr-341	311	14	and	and	CCONJ
ftr-341	311	15	the	the	DET
ftr-341	311	16	returns	return	NOUN
ftr-341	311	17	from	from	ADP
ftr-341	311	18	that	that	DET
ftr-341	311	19	degree	degree	NOUN
ftr-341	311	20	once	once	ADV
ftr-341	311	21	obtained	obtain	VERB
ftr-341	311	22	,	,	PUNCT
ftr-341	311	23	makes	make	VERB
ftr-341	311	24	those	those	PRON
ftr-341	311	25	with	with	ADP
ftr-341	311	26	shorter	short	ADJ
ftr-341	311	27	temporal	temporal	ADJ
ftr-341	311	28	preferences	preference	NOUN
ftr-341	311	29	less	less	ADV
ftr-341	311	30	likely	likely	ADJ
ftr-341	311	31	to	to	PART
ftr-341	311	32	pursue	pursue	VERB
ftr-341	311	33	a	a	DET
ftr-341	311	34	degree	degree	NOUN
ftr-341	311	35	in	in	ADP
ftr-341	311	36	higher	high	ADJ
ftr-341	311	37	education	education	NOUN
ftr-341	311	38	.	.	PUNCT
ftr-341	312	1	3	3	X
ftr-341	312	2	.	.	X
ftr-341	312	3	debt	debt	NOUN
ftr-341	312	4	aversion	aversion	NOUN
ftr-341	312	5	empirical	empirical	ADJ
ftr-341	312	6	evidence	evidence	NOUN
ftr-341	312	7	also	also	ADV
ftr-341	312	8	suggests	suggest	VERB
ftr-341	312	9	that	that	SCONJ
ftr-341	312	10	lower	low	ADJ
ftr-341	312	11	-	-	PUNCT
ftr-341	312	12	income	income	NOUN
ftr-341	312	13	students	student	NOUN
ftr-341	312	14	are	be	AUX
ftr-341	312	15	more	more	ADV
ftr-341	312	16	averse	averse	ADJ
ftr-341	312	17	to	to	ADP
ftr-341	312	18	debt	debt	NOUN
ftr-341	312	19	than	than	SCONJ
ftr-341	312	20	are	be	AUX
ftr-341	312	21	higher	high	ADJ
ftr-341	312	22	-	-	PUNCT
ftr-341	312	23	income	income	NOUN
ftr-341	312	24	students	student	NOUN
ftr-341	312	25	.	.	PUNCT
ftr-341	313	1	this	this	DET
ftr-341	313	2	tendency	tendency	NOUN
ftr-341	313	3	is	be	AUX
ftr-341	313	4	69	69	NUM
ftr-341	313	5	.	.	PUNCT
ftr-341	314	1	another	another	DET
ftr-341	314	2	issue	issue	NOUN
ftr-341	314	3	with	with	ADP
ftr-341	314	4	this	this	DET
ftr-341	314	5	line	line	NOUN
ftr-341	314	6	of	of	ADP
ftr-341	314	7	argument	argument	NOUN
ftr-341	314	8	is	be	AUX
ftr-341	314	9	whether	whether	SCONJ
ftr-341	314	10	lower	low	ADJ
ftr-341	314	11	-	-	PUNCT
ftr-341	314	12	income	income	NOUN
ftr-341	314	13	students	student	NOUN
ftr-341	314	14	could	could	AUX
ftr-341	314	15	possibly	possibly	ADV
ftr-341	314	16	know	know	VERB
ftr-341	314	17	that	that	SCONJ
ftr-341	314	18	their	their	PRON
ftr-341	314	19	expected	expect	VERB
ftr-341	314	20	return	return	NOUN
ftr-341	314	21	may	may	AUX
ftr-341	314	22	be	be	AUX
ftr-341	314	23	lower	low	ADJ
ftr-341	314	24	than	than	ADP
ftr-341	314	25	that	that	PRON
ftr-341	314	26	of	of	ADP
ftr-341	314	27	higher	high	ADJ
ftr-341	314	28	-	-	PUNCT
ftr-341	314	29	income	income	NOUN
ftr-341	314	30	students	student	NOUN
ftr-341	314	31	.	.	PUNCT
ftr-341	315	1	while	while	SCONJ
ftr-341	315	2	some	some	PRON
ftr-341	315	3	argue	argue	VERB
ftr-341	315	4	that	that	SCONJ
ftr-341	315	5	lower	low	ADJ
ftr-341	315	6	-	-	PUNCT
ftr-341	315	7	income	income	NOUN
ftr-341	315	8	students	student	NOUN
ftr-341	315	9	would	would	AUX
ftr-341	315	10	not	not	PART
ftr-341	315	11	know	know	VERB
ftr-341	315	12	this	this	DET
ftr-341	315	13	information	information	NOUN
ftr-341	315	14	and	and	CCONJ
ftr-341	315	15	thus	thus	ADV
ftr-341	315	16	not	not	PART
ftr-341	315	17	include	include	VERB
ftr-341	315	18	it	it	PRON
ftr-341	315	19	in	in	ADP
ftr-341	315	20	their	their	PRON
ftr-341	315	21	calculus	calculus	NOUN
ftr-341	315	22	,	,	PUNCT
ftr-341	315	23	others	other	NOUN
ftr-341	315	24	argue	argue	VERB
ftr-341	315	25	that	that	SCONJ
ftr-341	315	26	lower	low	ADJ
ftr-341	315	27	-	-	PUNCT
ftr-341	315	28	income	income	NOUN
ftr-341	315	29	students	student	NOUN
ftr-341	315	30	are	be	AUX
ftr-341	315	31	well	well	ADV
ftr-341	315	32	aware	aware	ADJ
ftr-341	315	33	that	that	SCONJ
ftr-341	315	34	their	their	PRON
ftr-341	315	35	performance	performance	NOUN
ftr-341	315	36	levels	level	NOUN
ftr-341	315	37	tend	tend	VERB
ftr-341	315	38	to	to	PART
ftr-341	315	39	be	be	AUX
ftr-341	315	40	lower	low	ADJ
ftr-341	315	41	than	than	ADP
ftr-341	315	42	those	those	PRON
ftr-341	315	43	of	of	ADP
ftr-341	315	44	more	more	ADV
ftr-341	315	45	affluent	affluent	ADJ
ftr-341	315	46	students	student	NOUN
ftr-341	315	47	.	.	PUNCT
ftr-341	316	1	lower	low	ADJ
ftr-341	316	2	-	-	PUNCT
ftr-341	316	3	income	income	NOUN
ftr-341	316	4	students	student	NOUN
ftr-341	316	5	could	could	AUX
ftr-341	316	6	thus	thus	ADV
ftr-341	316	7	assume	assume	VERB
ftr-341	316	8	from	from	ADP
ftr-341	316	9	that	that	DET
ftr-341	316	10	knowledge	knowledge	NOUN
ftr-341	316	11	that	that	SCONJ
ftr-341	316	12	they	they	PRON
ftr-341	316	13	would	would	AUX
ftr-341	316	14	experience	experience	VERB
ftr-341	316	15	lower	low	ADJ
ftr-341	316	16	returns	return	NOUN
ftr-341	316	17	because	because	SCONJ
ftr-341	316	18	of	of	ADP
ftr-341	316	19	lesser	less	ADJ
ftr-341	316	20	performance	performance	NOUN
ftr-341	316	21	.	.	PUNCT
ftr-341	317	1	see	see	VERB
ftr-341	317	2	supra	supra	ADJ
ftr-341	317	3	figure	figure	NOUN
ftr-341	317	4	2	2	NUM
ftr-341	317	5	.	.	PUNCT
ftr-341	317	6	either	either	DET
ftr-341	317	7	way	way	NOUN
ftr-341	317	8	,	,	PUNCT
ftr-341	317	9	the	the	DET
ftr-341	317	10	answer	answer	NOUN
ftr-341	317	11	must	must	AUX
ftr-341	317	12	be	be	AUX
ftr-341	317	13	the	the	DET
ftr-341	317	14	same	same	ADJ
ftr-341	317	15	—	—	PUNCT
ftr-341	317	16	lower	low	ADJ
ftr-341	317	17	the	the	DET
ftr-341	317	18	upfront	upfront	ADJ
ftr-341	317	19	costs	cost	NOUN
ftr-341	317	20	to	to	PART
ftr-341	317	21	make	make	VERB
ftr-341	317	22	the	the	DET
ftr-341	317	23	investment	investment	NOUN
ftr-341	317	24	worthy	worthy	ADJ
ftr-341	317	25	.	.	PUNCT
ftr-341	318	1	70	70	X
ftr-341	318	2	.	.	X
ftr-341	319	1	see	see	VERB
ftr-341	319	2	,	,	PUNCT
ftr-341	319	3	e.g.	e.g.	ADV
ftr-341	319	4	,	,	PUNCT
ftr-341	319	5	gary	gary	PROPN
ftr-341	319	6	s.	s.	PROPN
ftr-341	319	7	becker	becker	PROPN
ftr-341	319	8	&	&	CCONJ
ftr-341	319	9	casey	casey	PROPN
ftr-341	319	10	b.	b.	PROPN
ftr-341	319	11	mulligan	mulligan	PROPN
ftr-341	319	12	,	,	PUNCT
ftr-341	319	13	the	the	DET
ftr-341	319	14	endogenous	endogenous	ADJ
ftr-341	319	15	determination	determination	NOUN
ftr-341	319	16	of	of	ADP
ftr-341	319	17	time	time	NOUN
ftr-341	319	18	preference	preference	NOUN
ftr-341	319	19	,	,	PUNCT
ftr-341	319	20	112	112	NUM
ftr-341	319	21	q.j	q.j	PROPN
ftr-341	319	22	.	.	PROPN
ftr-341	319	23	econ	econ	PROPN
ftr-341	319	24	.	.	PUNCT
ftr-341	320	1	729	729	NUM
ftr-341	320	2	(	(	PUNCT
ftr-341	320	3	1997	1997	NUM
ftr-341	320	4	)	)	PUNCT
ftr-341	320	5	.	.	PUNCT
ftr-341	321	1	71	71	NUM
ftr-341	321	2	.	.	PUNCT
ftr-341	322	1	i	i	PRON
ftr-341	322	2	d.	d.	PROPN
ftr-341	322	3	at	at	ADP
ftr-341	322	4	745	745	NUM
ftr-341	322	5	(	(	PUNCT
ftr-341	322	6	income	income	NOUN
ftr-341	322	7	)	)	PUNCT
ftr-341	322	8	,	,	PUNCT
ftr-341	322	9	742	742	NUM
ftr-341	322	10	(	(	PUNCT
ftr-341	322	11	certainty	certainty	PROPN
ftr-341	322	12	)	)	PUNCT
ftr-341	322	13	.	.	PUNCT
ftr-341	323	1	2011	2011	NUM
ftr-341	323	2	]	]	PUNCT
ftr-341	323	3	in	in	ADP
ftr-341	323	4	defense	defense	NOUN
ftr-341	323	5	of	of	ADP
ftr-341	323	6	college	college	NOUN
ftr-341	323	7	savings	saving	NOUN
ftr-341	323	8	plans	plan	VERB
ftr-341	323	9	119	119	NUM
ftr-341	323	10	generally	generally	ADV
ftr-341	323	11	tied	tie	VERB
ftr-341	323	12	to	to	ADP
ftr-341	323	13	the	the	DET
ftr-341	323	14	behavioral	behavioral	ADJ
ftr-341	323	15	economic	economic	ADJ
ftr-341	323	16	theory	theory	NOUN
ftr-341	323	17	of	of	ADP
ftr-341	323	18	loss	loss	NOUN
ftr-341	323	19	aversion	aversion	NOUN
ftr-341	323	20	.	.	PUNCT
ftr-341	324	1	loss	loss	NOUN
ftr-341	324	2	aversion	aversion	NOUN
ftr-341	324	3	means	mean	VERB
ftr-341	324	4	that	that	SCONJ
ftr-341	324	5	a	a	DET
ftr-341	324	6	loss	loss	NOUN
ftr-341	324	7	generates	generate	VERB
ftr-341	324	8	more	more	ADJ
ftr-341	324	9	disutility	disutility	NOUN
ftr-341	324	10	than	than	SCONJ
ftr-341	324	11	a	a	DET
ftr-341	324	12	gain	gain	NOUN
ftr-341	324	13	generates	generate	VERB
ftr-341	324	14	utility	utility	NOUN
ftr-341	324	15	.	.	PUNCT
ftr-341	325	1	some	some	DET
ftr-341	325	2	studies	study	NOUN
ftr-341	325	3	have	have	AUX
ftr-341	325	4	shown	show	VERB
ftr-341	325	5	that	that	SCONJ
ftr-341	325	6	a	a	DET
ftr-341	325	7	loss	loss	NOUN
ftr-341	325	8	can	can	AUX
ftr-341	325	9	generate	generate	VERB
ftr-341	325	10	twice	twice	DET
ftr-341	325	11	the	the	DET
ftr-341	325	12	disutility	disutility	NOUN
ftr-341	325	13	that	that	PRON
ftr-341	325	14	a	a	DET
ftr-341	325	15	gain	gain	NOUN
ftr-341	325	16	can	can	AUX
ftr-341	325	17	generate	generate	VERB
ftr-341	325	18	utility	utility	NOUN
ftr-341	325	19	—	—	PUNCT
ftr-341	325	20	in	in	ADP
ftr-341	325	21	other	other	ADJ
ftr-341	325	22	words	word	NOUN
ftr-341	325	23	,	,	PUNCT
ftr-341	325	24	the	the	DET
ftr-341	325	25	pain	pain	NOUN
ftr-341	325	26	someone	someone	PRON
ftr-341	325	27	incurs	incur	VERB
ftr-341	325	28	from	from	ADP
ftr-341	325	29	a	a	DET
ftr-341	325	30	$	$	SYM
ftr-341	325	31	100	100	NUM
ftr-341	325	32	loss	loss	NOUN
ftr-341	325	33	is	be	AUX
ftr-341	325	34	more	more	ADJ
ftr-341	325	35	than	than	ADP
ftr-341	325	36	the	the	DET
ftr-341	325	37	pleasure	pleasure	NOUN
ftr-341	325	38	he	he	PRON
ftr-341	325	39	gets	get	VERB
ftr-341	325	40	from	from	ADP
ftr-341	325	41	a	a	DET
ftr-341	325	42	$	$	SYM
ftr-341	325	43	100	100	NUM
ftr-341	325	44	gain	gain	NOUN
ftr-341	325	45	,	,	PUNCT
ftr-341	325	46	and	and	CCONJ
ftr-341	325	47	equal	equal	ADJ
ftr-341	325	48	to	to	ADP
ftr-341	325	49	the	the	DET
ftr-341	325	50	pleasure	pleasure	NOUN
ftr-341	325	51	from	from	ADP
ftr-341	325	52	a	a	DET
ftr-341	325	53	$	$	SYM
ftr-341	325	54	200	200	NUM
ftr-341	325	55	gain.72	gain.72	NOUN
ftr-341	325	56	loss	loss	NOUN
ftr-341	325	57	aversion	aversion	NOUN
ftr-341	325	58	then	then	ADV
ftr-341	325	59	is	be	AUX
ftr-341	325	60	presumed	presume	VERB
ftr-341	325	61	to	to	PART
ftr-341	325	62	manifest	manifest	VERB
ftr-341	325	63	itself	itself	PRON
ftr-341	325	64	as	as	ADP
ftr-341	325	65	debt	debt	NOUN
ftr-341	325	66	aversion	aversion	NOUN
ftr-341	325	67	because	because	SCONJ
ftr-341	325	68	taking	take	VERB
ftr-341	325	69	on	on	ADP
ftr-341	325	70	debt	debt	NOUN
ftr-341	325	71	is	be	AUX
ftr-341	325	72	a	a	DET
ftr-341	325	73	constructive	constructive	ADJ
ftr-341	325	74	outof	outof	ADJ
ftr-341	325	75	-	-	PUNCT
ftr-341	325	76	pocket	pocket	NOUN
ftr-341	325	77	expense	expense	NOUN
ftr-341	325	78	equivalent	equivalent	ADJ
ftr-341	325	79	to	to	ADP
ftr-341	325	80	a	a	DET
ftr-341	325	81	loss.73	loss.73	NOUN
ftr-341	325	82	since	since	SCONJ
ftr-341	325	83	this	this	DET
ftr-341	325	84	myopic	myopic	ADJ
ftr-341	325	85	loss	loss	NOUN
ftr-341	325	86	aversion	aversion	NOUN
ftr-341	325	87	is	be	AUX
ftr-341	325	88	most	most	ADV
ftr-341	325	89	commonly	commonly	ADV
ftr-341	325	90	associated	associate	VERB
ftr-341	325	91	with	with	ADP
ftr-341	325	92	low	low	ADJ
ftr-341	325	93	-	-	PUNCT
ftr-341	325	94	income	income	NOUN
ftr-341	325	95	people	people	NOUN
ftr-341	325	96	,	,	PUNCT
ftr-341	325	97	many	many	ADJ
ftr-341	325	98	presume	presume	VERB
ftr-341	325	99	that	that	SCONJ
ftr-341	325	100	lowincome	lowincome	NOUN
ftr-341	325	101	students	student	NOUN
ftr-341	325	102	are	be	AUX
ftr-341	325	103	also	also	ADV
ftr-341	325	104	debt	debt	NOUN
ftr-341	325	105	averse	averse	ADJ
ftr-341	325	106	and	and	CCONJ
ftr-341	325	107	thus	thus	ADV
ftr-341	325	108	under	under	ADV
ftr-341	325	109	-	-	PUNCT
ftr-341	325	110	invest	invest	VERB
ftr-341	325	111	in	in	ADP
ftr-341	325	112	higher	high	ADJ
ftr-341	325	113	education	education	NOUN
ftr-341	325	114	because	because	SCONJ
ftr-341	325	115	of	of	ADP
ftr-341	325	116	a	a	DET
ftr-341	325	117	reluctance	reluctance	NOUN
ftr-341	325	118	to	to	PART
ftr-341	325	119	take	take	VERB
ftr-341	325	120	on	on	ADP
ftr-341	325	121	debt	debt	NOUN
ftr-341	325	122	in	in	ADP
ftr-341	325	123	order	order	NOUN
ftr-341	325	124	to	to	PART
ftr-341	325	125	finance	finance	VERB
ftr-341	325	126	that	that	DET
ftr-341	325	127	education	education	NOUN
ftr-341	325	128	.	.	PUNCT
ftr-341	326	1	the	the	DET
ftr-341	326	2	most	most	ADV
ftr-341	326	3	sophisticated	sophisticated	ADJ
ftr-341	326	4	study	study	NOUN
ftr-341	326	5	on	on	ADP
ftr-341	326	6	debt	debt	NOUN
ftr-341	326	7	aversion	aversion	NOUN
ftr-341	326	8	stems	stem	VERB
ftr-341	326	9	from	from	ADP
ftr-341	326	10	england	england	PROPN
ftr-341	326	11	and	and	CCONJ
ftr-341	326	12	used	use	VERB
ftr-341	326	13	multivariate	multivariate	NOUN
ftr-341	326	14	analysis	analysis	NOUN
ftr-341	326	15	to	to	PART
ftr-341	326	16	attempt	attempt	VERB
ftr-341	326	17	to	to	PART
ftr-341	326	18	disaggregate	disaggregate	VERB
ftr-341	326	19	the	the	DET
ftr-341	326	20	view	view	NOUN
ftr-341	326	21	on	on	ADP
ftr-341	326	22	debt	debt	NOUN
ftr-341	326	23	from	from	ADP
ftr-341	326	24	actual	actual	ADJ
ftr-341	326	25	decisions	decision	NOUN
ftr-341	326	26	.	.	PUNCT
ftr-341	327	1	the	the	DET
ftr-341	327	2	study	study	NOUN
ftr-341	327	3	found	find	VERB
ftr-341	327	4	a	a	DET
ftr-341	327	5	very	very	ADV
ftr-341	327	6	significant	significant	ADJ
ftr-341	327	7	relationship	relationship	NOUN
ftr-341	327	8	between	between	ADP
ftr-341	327	9	debt	debt	NOUN
ftr-341	327	10	and	and	CCONJ
ftr-341	327	11	social	social	ADJ
ftr-341	327	12	class.74	class.74	NOUN
ftr-341	327	13	empirical	empirical	ADJ
ftr-341	327	14	evidence	evidence	NOUN
ftr-341	327	15	suggests	suggest	VERB
ftr-341	327	16	that	that	SCONJ
ftr-341	327	17	this	this	DET
ftr-341	327	18	debt	debt	NOUN
ftr-341	327	19	aversion	aversion	NOUN
ftr-341	327	20	can	can	AUX
ftr-341	327	21	be	be	AUX
ftr-341	327	22	seen	see	VERB
ftr-341	327	23	in	in	ADP
ftr-341	327	24	lower	low	ADJ
ftr-341	327	25	-	-	PUNCT
ftr-341	327	26	income	income	NOUN
ftr-341	327	27	students	student	NOUN
ftr-341	327	28	but	but	CCONJ
ftr-341	327	29	is	be	AUX
ftr-341	327	30	not	not	PART
ftr-341	327	31	entirely	entirely	ADV
ftr-341	327	32	conclusive	conclusive	ADJ
ftr-341	327	33	.	.	PUNCT
ftr-341	328	1	in	in	ADP
ftr-341	328	2	one	one	NUM
ftr-341	328	3	study	study	NOUN
ftr-341	328	4	tom	tom	PROPN
ftr-341	328	5	mortensen	mortensen	PROPN
ftr-341	328	6	analyzed	analyze	VERB
ftr-341	328	7	federal	federal	PROPN
ftr-341	328	8	reserve	reserve	PROPN
ftr-341	328	9	data	datum	NOUN
ftr-341	328	10	on	on	ADP
ftr-341	328	11	perceptions	perception	NOUN
ftr-341	328	12	about	about	ADP
ftr-341	328	13	borrowing	borrow	VERB
ftr-341	328	14	for	for	ADP
ftr-341	328	15	higher	high	ADJ
ftr-341	328	16	education	education	NOUN
ftr-341	328	17	and	and	CCONJ
ftr-341	328	18	found	find	VERB
ftr-341	328	19	that	that	SCONJ
ftr-341	328	20	low	low	ADJ
ftr-341	328	21	-	-	PUNCT
ftr-341	328	22	income	income	NOUN
ftr-341	328	23	individuals	individual	NOUN
ftr-341	328	24	were	be	AUX
ftr-341	328	25	less	less	ADV
ftr-341	328	26	inclined	inclined	ADJ
ftr-341	328	27	to	to	PART
ftr-341	328	28	borrow	borrow	VERB
ftr-341	328	29	and	and	CCONJ
ftr-341	328	30	concluded	conclude	VERB
ftr-341	328	31	that	that	SCONJ
ftr-341	328	32	loans	loan	NOUN
ftr-341	328	33	were	be	AUX
ftr-341	328	34	not	not	PART
ftr-341	328	35	a	a	DET
ftr-341	328	36	viable	viable	ADJ
ftr-341	328	37	option	option	NOUN
ftr-341	328	38	for	for	ADP
ftr-341	328	39	increasing	increase	VERB
ftr-341	328	40	participation	participation	NOUN
ftr-341	328	41	of	of	ADP
ftr-341	328	42	these	these	DET
ftr-341	328	43	students	student	NOUN
ftr-341	328	44	in	in	ADP
ftr-341	328	45	higher	high	ADJ
ftr-341	328	46	education.75	education.75	ADJ
ftr-341	328	47	more	more	ADJ
ftr-341	328	48	recent	recent	ADJ
ftr-341	328	49	studies	study	NOUN
ftr-341	328	50	have	have	AUX
ftr-341	328	51	found	find	VERB
ftr-341	328	52	that	that	SCONJ
ftr-341	328	53	the	the	DET
ftr-341	328	54	significant	significant	ADJ
ftr-341	328	55	factor	factor	NOUN
ftr-341	328	56	is	be	AUX
ftr-341	328	57	not	not	PART
ftr-341	328	58	income	income	NOUN
ftr-341	328	59	,	,	PUNCT
ftr-341	328	60	but	but	CCONJ
ftr-341	328	61	race	race	NOUN
ftr-341	328	62	and	and	CCONJ
ftr-341	328	63	ethnicity	ethnicity	NOUN
ftr-341	328	64	,	,	PUNCT
ftr-341	328	65	determining	determine	VERB
ftr-341	328	66	that	that	SCONJ
ftr-341	328	67	minority	minority	NOUN
ftr-341	328	68	students	student	NOUN
ftr-341	328	69	are	be	AUX
ftr-341	328	70	less	less	ADV
ftr-341	328	71	likely	likely	ADJ
ftr-341	328	72	to	to	PART
ftr-341	328	73	borrow	borrow	VERB
ftr-341	328	74	to	to	ADP
ftr-341	328	75	finance	finance	NOUN
ftr-341	328	76	unmet	unmet	NOUN
ftr-341	328	77	need	need	VERB
ftr-341	328	78	for	for	ADP
ftr-341	328	79	all	all	DET
ftr-341	328	80	income	income	NOUN
ftr-341	328	81	levels.76	levels.76	PROPN
ftr-341	328	82	there	there	PRON
ftr-341	328	83	is	be	VERB
ftr-341	328	84	still	still	ADV
ftr-341	328	85	a	a	DET
ftr-341	328	86	strong	strong	ADJ
ftr-341	328	87	correlation	correlation	NOUN
ftr-341	328	88	between	between	ADP
ftr-341	328	89	minority	minority	NOUN
ftr-341	328	90	status	status	NOUN
ftr-341	328	91	and	and	CCONJ
ftr-341	328	92	low	low	ADJ
ftr-341	328	93	-	-	PUNCT
ftr-341	328	94	income	income	NOUN
ftr-341	328	95	status	status	NOUN
ftr-341	328	96	such	such	ADJ
ftr-341	328	97	that	that	SCONJ
ftr-341	328	98	most	most	ADJ
ftr-341	328	99	of	of	ADP
ftr-341	328	100	those	those	PRON
ftr-341	328	101	averse	averse	ADJ
ftr-341	328	102	to	to	ADP
ftr-341	328	103	borrowing	borrowing	NOUN
ftr-341	328	104	are	be	AUX
ftr-341	328	105	low	low	ADJ
ftr-341	328	106	-	-	PUNCT
ftr-341	328	107	income	income	NOUN
ftr-341	328	108	.	.	PUNCT
ftr-341	329	1	72	72	NUM
ftr-341	329	2	.	.	PUNCT
ftr-341	330	1	gandhi	gandhi	PROPN
ftr-341	330	2	,	,	PUNCT
ftr-341	330	3	supra	supra	PROPN
ftr-341	330	4	note	note	PROPN
ftr-341	330	5	8	8	NUM
ftr-341	330	6	,	,	PUNCT
ftr-341	330	7	at	at	ADP
ftr-341	330	8	14	14	NUM
ftr-341	330	9	.	.	PUNCT
ftr-341	330	10	73	73	NUM
ftr-341	330	11	.	.	PUNCT
ftr-341	331	1	i	i	PRON
ftr-341	331	2	d.	d.	PROPN
ftr-341	331	3	74	74	NUM
ftr-341	331	4	.	.	PUNCT
ftr-341	332	1	see	see	VERB
ftr-341	332	2	claire	claire	PROPN
ftr-341	332	3	callender	callender	PROPN
ftr-341	332	4	,	,	PUNCT
ftr-341	332	5	access	access	NOUN
ftr-341	332	6	to	to	ADP
ftr-341	332	7	higher	high	ADJ
ftr-341	332	8	education	education	NOUN
ftr-341	332	9	in	in	ADP
ftr-341	332	10	britain	britain	PROPN
ftr-341	332	11	:	:	PUNCT
ftr-341	332	12	the	the	DET
ftr-341	332	13	impact	impact	NOUN
ftr-341	332	14	of	of	ADP
ftr-341	332	15	tuition	tuition	NOUN
ftr-341	332	16	fees	fee	NOUN
ftr-341	332	17	and	and	CCONJ
ftr-341	332	18	financial	financial	ADJ
ftr-341	332	19	assistance	assistance	NOUN
ftr-341	332	20	,	,	PUNCT
ftr-341	332	21	in	in	ADP
ftr-341	332	22	cost	cost	NOUN
ftr-341	332	23	-	-	PUNCT
ftr-341	332	24	sharing	sharing	NOUN
ftr-341	332	25	and	and	CCONJ
ftr-341	332	26	accessibility	accessibility	NOUN
ftr-341	332	27	in	in	ADP
ftr-341	332	28	higher	high	ADJ
ftr-341	332	29	education	education	NOUN
ftr-341	332	30	:	:	PUNCT
ftr-341	332	31	a	a	DET
ftr-341	332	32	fairer	fair	ADJ
ftr-341	332	33	deal	deal	NOUN
ftr-341	332	34	?	?	PUNCT
ftr-341	333	1	105	105	NUM
ftr-341	333	2	,	,	PUNCT
ftr-341	333	3	126	126	NUM
ftr-341	333	4	(	(	PUNCT
ftr-341	333	5	2005	2005	NUM
ftr-341	333	6	)	)	PUNCT
ftr-341	333	7	.	.	PUNCT
ftr-341	334	1	75	75	NUM
ftr-341	334	2	.	.	PUNCT
ftr-341	335	1	see	see	VERB
ftr-341	335	2	the	the	DET
ftr-341	335	3	project	project	NOUN
ftr-341	335	4	on	on	ADP
ftr-341	335	5	student	student	NOUN
ftr-341	335	6	debt	debt	NOUN
ftr-341	335	7	,	,	PUNCT
ftr-341	335	8	the	the	DET
ftr-341	335	9	student	student	NOUN
ftr-341	335	10	debt	debt	NOUN
ftr-341	335	11	dilemma	dilemma	NOUN
ftr-341	335	12	:	:	PUNCT
ftr-341	335	13	debt	debt	NOUN
ftr-341	335	14	aversion	aversion	NOUN
ftr-341	335	15	as	as	ADP
ftr-341	335	16	a	a	DET
ftr-341	335	17	barrier	barrier	NOUN
ftr-341	335	18	to	to	ADP
ftr-341	335	19	college	college	NOUN
ftr-341	335	20	access	access	NOUN
ftr-341	335	21	4	4	NUM
ftr-341	335	22	,	,	PUNCT
ftr-341	335	23	available	available	ADJ
ftr-341	335	24	at	at	ADP
ftr-341	335	25	http://projectonstudentdebt	http://projectonstudentdebt	SYM
ftr-341	335	26	.	.	PUNCT
ftr-341	335	27	org	org	ADJ
ftr-341	335	28	/	/	SYM
ftr-341	335	29	files	file	NOUN
ftr-341	335	30	/	/	SYM
ftr-341	335	31	pub	pub	NOUN
ftr-341	335	32	/	/	SYM
ftr-341	335	33	debtdilemma.pdf	debtdilemma.pdf	NOUN
ftr-341	335	34	;	;	PUNCT
ftr-341	335	35	tom	tom	PROPN
ftr-341	335	36	mortensen	mortensen	PROPN
ftr-341	335	37	,	,	PUNCT
ftr-341	335	38	attitudes	attitude	NOUN
ftr-341	335	39	of	of	ADP
ftr-341	335	40	americans	americans	PROPN
ftr-341	335	41	toward	toward	ADP
ftr-341	335	42	borrowing	borrowing	NOUN
ftr-341	335	43	to	to	PART
ftr-341	335	44	finance	finance	VERB
ftr-341	335	45	educational	educational	ADJ
ftr-341	335	46	expenses	expense	NOUN
ftr-341	335	47	1959	1959	NUM
ftr-341	335	48	-	-	SYM
ftr-341	335	49	1983	1983	NUM
ftr-341	335	50	14	14	NUM
ftr-341	335	51	,	,	PUNCT
ftr-341	335	52	22	22	NUM
ftr-341	335	53	(	(	PUNCT
ftr-341	335	54	act	act	NOUN
ftr-341	335	55	student	student	NOUN
ftr-341	335	56	financial	financial	ADJ
ftr-341	335	57	aid	aid	NOUN
ftr-341	335	58	research	research	NOUN
ftr-341	335	59	report	report	NOUN
ftr-341	335	60	series	series	PROPN
ftr-341	335	61	no	no	PROPN
ftr-341	335	62	.	.	PROPN
ftr-341	335	63	88	88	NUM
ftr-341	335	64	-	-	SYM
ftr-341	335	65	2	2	NUM
ftr-341	335	66	,	,	PUNCT
ftr-341	335	67	1988	1988	NUM
ftr-341	335	68	)	)	PUNCT
ftr-341	335	69	.	.	PUNCT
ftr-341	336	1	76	76	NUM
ftr-341	336	2	.	.	PUNCT
ftr-341	337	1	alisa	alisa	PROPN
ftr-341	337	2	f.	f.	PROPN
ftr-341	337	3	cunningham	cunningham	PROPN
ftr-341	337	4	&	&	CCONJ
ftr-341	337	5	deborah	deborah	PROPN
ftr-341	337	6	a.	a.	PROPN
ftr-341	337	7	santiago	santiago	PROPN
ftr-341	337	8	,	,	PUNCT
ftr-341	337	9	the	the	DET
ftr-341	337	10	inst	inst	NOUN
ftr-341	337	11	.	.	PUNCT
ftr-341	338	1	for	for	ADP
ftr-341	338	2	higher	high	ADJ
ftr-341	338	3	educ	educ	NOUN
ftr-341	338	4	.	.	PUNCT
ftr-341	338	5	policy	policy	NOUN
ftr-341	338	6	&	&	CCONJ
ftr-341	338	7	exelencia	exelencia	PROPN
ftr-341	338	8	in	in	ADP
ftr-341	338	9	educ	educ	PROPN
ftr-341	338	10	.	.	PUNCT
ftr-341	339	1	,	,	PUNCT
ftr-341	339	2	student	student	NOUN
ftr-341	339	3	aversion	aversion	NOUN
ftr-341	339	4	to	to	ADP
ftr-341	339	5	borrowing	borrowing	NOUN
ftr-341	339	6	:	:	PUNCT
ftr-341	339	7	who	who	PRON
ftr-341	339	8	borrows	borrow	VERB
ftr-341	339	9	and	and	CCONJ
ftr-341	339	10	who	who	PRON
ftr-341	339	11	does	do	VERB
ftr-341	339	12	n’t	not	PART
ftr-341	339	13	17	17	NUM
ftr-341	339	14	,	,	PUNCT
ftr-341	339	15	http://www.ihep.org/assets/files/publications/s-z/student	http://www.ihep.org/assets/files/publications/s-z/student	NOUN
ftr-341	339	16	aversiontoborrowing.pdf	aversiontoborrowing.pdf	X
ftr-341	339	17	.	.	PROPN
ftr-341	339	18	120	120	NUM
ftr-341	339	19	florida	florida	PROPN
ftr-341	339	20	tax	tax	NOUN
ftr-341	339	21	review	review	NOUN
ftr-341	340	1	[	[	X
ftr-341	340	2	vol	vol	NOUN
ftr-341	340	3	.	.	PUNCT
ftr-341	340	4	11:2	11:2	NUM
ftr-341	340	5	b.	b.	PROPN
ftr-341	340	6	lower	low	ADJ
ftr-341	340	7	-	-	PUNCT
ftr-341	340	8	income	income	NOUN
ftr-341	340	9	students	student	NOUN
ftr-341	340	10	respond	respond	VERB
ftr-341	340	11	more	more	ADJ
ftr-341	340	12	to	to	ADP
ftr-341	340	13	grants	grant	NOUN
ftr-341	340	14	than	than	ADP
ftr-341	340	15	other	other	ADJ
ftr-341	340	16	types	type	NOUN
ftr-341	340	17	of	of	ADP
ftr-341	340	18	aid	aid	NOUN
ftr-341	340	19	the	the	DET
ftr-341	340	20	failure	failure	NOUN
ftr-341	340	21	of	of	ADP
ftr-341	340	22	lower	low	ADJ
ftr-341	340	23	-	-	PUNCT
ftr-341	340	24	income	income	NOUN
ftr-341	340	25	students	student	NOUN
ftr-341	340	26	to	to	PART
ftr-341	340	27	properly	properly	ADV
ftr-341	340	28	evaluate	evaluate	VERB
ftr-341	340	29	the	the	DET
ftr-341	340	30	cost	cost	NOUN
ftr-341	340	31	of	of	ADP
ftr-341	340	32	and	and	CCONJ
ftr-341	340	33	returns	return	NOUN
ftr-341	340	34	from	from	ADP
ftr-341	340	35	higher	high	ADJ
ftr-341	340	36	education	education	NOUN
ftr-341	340	37	suggests	suggest	VERB
ftr-341	340	38	a	a	DET
ftr-341	340	39	particular	particular	ADJ
ftr-341	340	40	role	role	NOUN
ftr-341	340	41	for	for	ADP
ftr-341	340	42	grants	grant	NOUN
ftr-341	340	43	in	in	ADP
ftr-341	340	44	the	the	DET
ftr-341	340	45	financial	financial	ADJ
ftr-341	340	46	aid	aid	NOUN
ftr-341	340	47	system	system	NOUN
ftr-341	340	48	.	.	PUNCT
ftr-341	341	1	there	there	PRON
ftr-341	341	2	are	be	VERB
ftr-341	341	3	two	two	NUM
ftr-341	341	4	aspects	aspect	NOUN
ftr-341	341	5	of	of	ADP
ftr-341	341	6	grants	grant	NOUN
ftr-341	341	7	that	that	PRON
ftr-341	341	8	distinguish	distinguish	VERB
ftr-341	341	9	them	they	PRON
ftr-341	341	10	from	from	ADP
ftr-341	341	11	other	other	ADJ
ftr-341	341	12	modes	mode	NOUN
ftr-341	341	13	of	of	ADP
ftr-341	341	14	financial	financial	ADJ
ftr-341	341	15	aid	aid	NOUN
ftr-341	341	16	:	:	PUNCT
ftr-341	341	17	first	first	ADV
ftr-341	341	18	,	,	PUNCT
ftr-341	341	19	they	they	PRON
ftr-341	341	20	are	be	AUX
ftr-341	341	21	paid	pay	VERB
ftr-341	341	22	directly	directly	ADV
ftr-341	341	23	to	to	ADP
ftr-341	341	24	the	the	DET
ftr-341	341	25	student	student	NOUN
ftr-341	341	26	(	(	PUNCT
ftr-341	341	27	or	or	CCONJ
ftr-341	341	28	to	to	ADP
ftr-341	341	29	the	the	DET
ftr-341	341	30	institution	institution	NOUN
ftr-341	341	31	on	on	ADP
ftr-341	341	32	behalf	behalf	NOUN
ftr-341	341	33	of	of	ADP
ftr-341	341	34	the	the	DET
ftr-341	341	35	student	student	NOUN
ftr-341	341	36	)	)	PUNCT
ftr-341	341	37	;	;	PUNCT
ftr-341	341	38	second	second	X
ftr-341	341	39	,	,	PUNCT
ftr-341	341	40	they	they	PRON
ftr-341	341	41	do	do	AUX
ftr-341	341	42	not	not	PART
ftr-341	341	43	require	require	VERB
ftr-341	341	44	repayment	repayment	NOUN
ftr-341	341	45	.	.	PUNCT
ftr-341	342	1	the	the	DET
ftr-341	342	2	unique	unique	ADJ
ftr-341	342	3	aspect	aspect	NOUN
ftr-341	342	4	of	of	ADP
ftr-341	342	5	grants	grant	NOUN
ftr-341	342	6	in	in	ADP
ftr-341	342	7	the	the	DET
ftr-341	342	8	financial	financial	ADJ
ftr-341	342	9	aid	aid	NOUN
ftr-341	342	10	system	system	NOUN
ftr-341	342	11	is	be	AUX
ftr-341	342	12	that	that	SCONJ
ftr-341	342	13	they	they	PRON
ftr-341	342	14	reduce	reduce	VERB
ftr-341	342	15	both	both	DET
ftr-341	342	16	out	out	ADP
ftr-341	342	17	-	-	PUNCT
ftr-341	342	18	of	of	ADP
ftr-341	342	19	-	-	PUNCT
ftr-341	342	20	pocket	pocket	NOUN
ftr-341	342	21	costs	cost	NOUN
ftr-341	342	22	and	and	CCONJ
ftr-341	342	23	“	"	PUNCT
ftr-341	342	24	net	net	ADJ
ftr-341	342	25	price	price	NOUN
ftr-341	342	26	,	,	PUNCT
ftr-341	342	27	”	"	PUNCT
ftr-341	342	28	two	two	NUM
ftr-341	342	29	factors	factor	NOUN
ftr-341	342	30	that	that	PRON
ftr-341	342	31	bear	bear	VERB
ftr-341	342	32	most	most	ADV
ftr-341	342	33	heavily	heavily	ADV
ftr-341	342	34	on	on	ADP
ftr-341	342	35	the	the	DET
ftr-341	342	36	cost	cost	NOUN
ftr-341	342	37	-	-	PUNCT
ftr-341	342	38	benefit	benefit	NOUN
ftr-341	342	39	ratio	ratio	NOUN
ftr-341	342	40	when	when	SCONJ
ftr-341	342	41	making	make	VERB
ftr-341	342	42	the	the	DET
ftr-341	342	43	higher	high	ADJ
ftr-341	342	44	education	education	NOUN
ftr-341	342	45	decision	decision	NOUN
ftr-341	342	46	.	.	PUNCT
ftr-341	343	1	“	"	PUNCT
ftr-341	343	2	net	net	ADJ
ftr-341	343	3	price	price	NOUN
ftr-341	343	4	”	"	PUNCT
ftr-341	343	5	or	or	CCONJ
ftr-341	343	6	“	"	PUNCT
ftr-341	343	7	net	net	ADJ
ftr-341	343	8	tuition	tuition	NOUN
ftr-341	343	9	”	"	PUNCT
ftr-341	343	10	is	be	AUX
ftr-341	343	11	the	the	DET
ftr-341	343	12	idea	idea	NOUN
ftr-341	343	13	that	that	SCONJ
ftr-341	343	14	the	the	DET
ftr-341	343	15	price	price	NOUN
ftr-341	343	16	of	of	ADP
ftr-341	343	17	a	a	DET
ftr-341	343	18	year	year	NOUN
ftr-341	343	19	of	of	ADP
ftr-341	343	20	higher	high	ADJ
ftr-341	343	21	education	education	NOUN
ftr-341	343	22	to	to	ADP
ftr-341	343	23	the	the	DET
ftr-341	343	24	student	student	NOUN
ftr-341	343	25	is	be	AUX
ftr-341	343	26	not	not	PART
ftr-341	343	27	the	the	DET
ftr-341	343	28	full	full	ADJ
ftr-341	343	29	price	price	NOUN
ftr-341	343	30	of	of	ADP
ftr-341	343	31	tuition	tuition	NOUN
ftr-341	343	32	or	or	CCONJ
ftr-341	343	33	the	the	DET
ftr-341	343	34	amount	amount	NOUN
ftr-341	343	35	of	of	ADP
ftr-341	343	36	money	money	NOUN
ftr-341	343	37	that	that	PRON
ftr-341	343	38	will	will	AUX
ftr-341	343	39	be	be	AUX
ftr-341	343	40	paid	pay	VERB
ftr-341	343	41	by	by	ADP
ftr-341	343	42	the	the	DET
ftr-341	343	43	student	student	NOUN
ftr-341	343	44	over	over	ADP
ftr-341	343	45	time	time	NOUN
ftr-341	343	46	for	for	ADP
ftr-341	343	47	tuition	tuition	NOUN
ftr-341	343	48	,	,	PUNCT
ftr-341	343	49	but	but	CCONJ
ftr-341	343	50	is	be	AUX
ftr-341	343	51	actually	actually	ADV
ftr-341	343	52	the	the	DET
ftr-341	343	53	amount	amount	NOUN
ftr-341	343	54	of	of	ADP
ftr-341	343	55	tuition	tuition	NOUN
ftr-341	343	56	reduced	reduce	VERB
ftr-341	343	57	by	by	ADP
ftr-341	343	58	guaranteed	guarantee	VERB
ftr-341	343	59	payments	payment	NOUN
ftr-341	343	60	made	make	VERB
ftr-341	343	61	to	to	ADP
ftr-341	343	62	,	,	PUNCT
ftr-341	343	63	or	or	CCONJ
ftr-341	343	64	on	on	ADP
ftr-341	343	65	behalf	behalf	NOUN
ftr-341	343	66	of	of	ADP
ftr-341	343	67	,	,	PUNCT
ftr-341	343	68	the	the	DET
ftr-341	343	69	individual	individual	ADJ
ftr-341	343	70	student	student	NOUN
ftr-341	343	71	.	.	PUNCT
ftr-341	344	1	grants	grant	NOUN
ftr-341	344	2	are	be	AUX
ftr-341	344	3	the	the	DET
ftr-341	344	4	only	only	ADJ
ftr-341	344	5	type	type	NOUN
ftr-341	344	6	of	of	ADP
ftr-341	344	7	federally	federally	ADV
ftr-341	344	8	sponsored	sponsor	VERB
ftr-341	344	9	financial	financial	ADJ
ftr-341	344	10	aid	aid	NOUN
ftr-341	344	11	that	that	PRON
ftr-341	344	12	immediately	immediately	ADV
ftr-341	344	13	reduces	reduce	VERB
ftr-341	344	14	both	both	DET
ftr-341	344	15	net	net	ADJ
ftr-341	344	16	price	price	NOUN
ftr-341	344	17	and	and	CCONJ
ftr-341	344	18	out	out	ADP
ftr-341	344	19	-	-	PUNCT
ftr-341	344	20	of	of	ADP
ftr-341	344	21	-	-	PUNCT
ftr-341	344	22	pocket	pocket	NOUN
ftr-341	344	23	expenses	expense	NOUN
ftr-341	344	24	.	.	PUNCT
ftr-341	345	1	tax	tax	NOUN
ftr-341	345	2	incentives	incentive	NOUN
ftr-341	345	3	(	(	PUNCT
ftr-341	345	4	such	such	ADJ
ftr-341	345	5	as	as	ADP
ftr-341	345	6	deductions	deduction	NOUN
ftr-341	345	7	and	and	CCONJ
ftr-341	345	8	credits	credit	NOUN
ftr-341	345	9	)	)	PUNCT
ftr-341	345	10	and	and	CCONJ
ftr-341	345	11	subsidized	subsidized	ADJ
ftr-341	345	12	loans	loan	NOUN
ftr-341	345	13	both	both	PRON
ftr-341	345	14	reduce	reduce	VERB
ftr-341	345	15	the	the	DET
ftr-341	345	16	cost	cost	NOUN
ftr-341	345	17	of	of	ADP
ftr-341	345	18	higher	high	ADJ
ftr-341	345	19	education	education	NOUN
ftr-341	345	20	,	,	PUNCT
ftr-341	345	21	but	but	CCONJ
ftr-341	345	22	only	only	ADV
ftr-341	345	23	in	in	ADP
ftr-341	345	24	the	the	DET
ftr-341	345	25	future	future	NOUN
ftr-341	345	26	,	,	PUNCT
ftr-341	345	27	thus	thus	ADV
ftr-341	345	28	not	not	PART
ftr-341	345	29	changing	change	VERB
ftr-341	345	30	the	the	DET
ftr-341	345	31	immediate	immediate	ADJ
ftr-341	345	32	calculus	calculus	NOUN
ftr-341	345	33	.	.	PUNCT
ftr-341	346	1	tax	tax	NOUN
ftr-341	346	2	incentives	incentive	NOUN
ftr-341	346	3	generally	generally	ADV
ftr-341	346	4	have	have	VERB
ftr-341	346	5	a	a	DET
ftr-341	346	6	time	time	NOUN
ftr-341	346	7	lag	lag	NOUN
ftr-341	346	8	because	because	SCONJ
ftr-341	346	9	they	they	PRON
ftr-341	346	10	are	be	AUX
ftr-341	346	11	administered	administer	VERB
ftr-341	346	12	through	through	ADP
ftr-341	346	13	the	the	DET
ftr-341	346	14	tax	tax	NOUN
ftr-341	346	15	system	system	NOUN
ftr-341	346	16	rather	rather	ADV
ftr-341	346	17	than	than	ADP
ftr-341	346	18	concurrently	concurrently	ADV
ftr-341	346	19	with	with	ADP
ftr-341	346	20	provision	provision	NOUN
ftr-341	346	21	of	of	ADP
ftr-341	346	22	financial	financial	ADJ
ftr-341	346	23	aid	aid	NOUN
ftr-341	346	24	or	or	CCONJ
ftr-341	346	25	the	the	DET
ftr-341	346	26	payment	payment	NOUN
ftr-341	346	27	of	of	ADP
ftr-341	346	28	tuition	tuition	NOUN
ftr-341	346	29	.	.	PUNCT
ftr-341	347	1	further	far	ADV
ftr-341	347	2	,	,	PUNCT
ftr-341	347	3	the	the	DET
ftr-341	347	4	credits	credit	NOUN
ftr-341	347	5	are	be	AUX
ftr-341	347	6	often	often	ADV
ftr-341	347	7	taken	take	VERB
ftr-341	347	8	by	by	ADP
ftr-341	347	9	the	the	DET
ftr-341	347	10	parents	parent	NOUN
ftr-341	347	11	of	of	ADP
ftr-341	347	12	dependent	dependent	ADJ
ftr-341	347	13	students	student	NOUN
ftr-341	347	14	while	while	SCONJ
ftr-341	347	15	it	it	PRON
ftr-341	347	16	is	be	AUX
ftr-341	347	17	the	the	DET
ftr-341	347	18	student	student	NOUN
ftr-341	347	19	making	make	VERB
ftr-341	347	20	the	the	DET
ftr-341	347	21	cost	cost	NOUN
ftr-341	347	22	and	and	CCONJ
ftr-341	347	23	returns	return	VERB
ftr-341	347	24	evaluation.77	evaluation.77	ADJ
ftr-341	347	25	in	in	ADP
ftr-341	347	26	these	these	DET
ftr-341	347	27	instances	instance	NOUN
ftr-341	347	28	,	,	PUNCT
ftr-341	347	29	the	the	DET
ftr-341	347	30	credit	credit	NOUN
ftr-341	347	31	can	can	AUX
ftr-341	347	32	not	not	PART
ftr-341	347	33	change	change	VERB
ftr-341	347	34	that	that	DET
ftr-341	347	35	ratio	ratio	NOUN
ftr-341	347	36	.	.	PUNCT
ftr-341	348	1	grants	grant	NOUN
ftr-341	348	2	alone	alone	ADV
ftr-341	348	3	can	can	AUX
ftr-341	348	4	make	make	VERB
ftr-341	348	5	what	what	PRON
ftr-341	348	6	is	be	AUX
ftr-341	348	7	perceived	perceive	VERB
ftr-341	348	8	as	as	ADP
ftr-341	348	9	an	an	DET
ftr-341	348	10	otherwise	otherwise	ADV
ftr-341	348	11	unworthy	unworthy	ADJ
ftr-341	348	12	investment	investment	NOUN
ftr-341	348	13	worthy	worthy	ADJ
ftr-341	348	14	by	by	ADP
ftr-341	348	15	lowering	lower	VERB
ftr-341	348	16	the	the	DET
ftr-341	348	17	“	"	PUNCT
ftr-341	348	18	net	net	ADJ
ftr-341	348	19	price	price	NOUN
ftr-341	348	20	”	"	PUNCT
ftr-341	348	21	of	of	ADP
ftr-341	348	22	higher	high	ADJ
ftr-341	348	23	education	education	NOUN
ftr-341	348	24	(	(	PUNCT
ftr-341	348	25	areas	area	NOUN
ftr-341	348	26	a	a	DET
ftr-341	348	27	plus	plus	CCONJ
ftr-341	348	28	b	b	NOUN
ftr-341	348	29	in	in	ADP
ftr-341	348	30	figure	figure	NOUN
ftr-341	348	31	2	2	NUM
ftr-341	348	32	)	)	PUNCT
ftr-341	348	33	to	to	ADP
ftr-341	348	34	less	less	ADJ
ftr-341	348	35	than	than	ADP
ftr-341	348	36	the	the	DET
ftr-341	348	37	return	return	NOUN
ftr-341	348	38	(	(	PUNCT
ftr-341	348	39	area	area	NOUN
ftr-341	348	40	c	c	NOUN
ftr-341	348	41	in	in	ADP
ftr-341	348	42	figure	figure	NOUN
ftr-341	348	43	2	2	NUM
ftr-341	348	44	)	)	PUNCT
ftr-341	348	45	.	.	PUNCT
ftr-341	349	1	this	this	DET
ftr-341	349	2	reduction	reduction	NOUN
ftr-341	349	3	in	in	ADP
ftr-341	349	4	net	net	ADJ
ftr-341	349	5	price	price	NOUN
ftr-341	349	6	essentially	essentially	ADV
ftr-341	349	7	offsets	offset	VERB
ftr-341	349	8	the	the	DET
ftr-341	349	9	hyperbolic	hyperbolic	ADJ
ftr-341	349	10	discount	discount	NOUN
ftr-341	349	11	rate	rate	NOUN
ftr-341	349	12	or	or	CCONJ
ftr-341	349	13	debt	debt	NOUN
ftr-341	349	14	aversion	aversion	NOUN
ftr-341	349	15	so	so	SCONJ
ftr-341	349	16	that	that	SCONJ
ftr-341	349	17	even	even	ADV
ftr-341	349	18	lower	low	ADJ
ftr-341	349	19	-	-	PUNCT
ftr-341	349	20	income	income	NOUN
ftr-341	349	21	students	student	NOUN
ftr-341	349	22	subject	subject	ADJ
ftr-341	349	23	to	to	ADP
ftr-341	349	24	these	these	DET
ftr-341	349	25	behavioral	behavioral	ADJ
ftr-341	349	26	economic	economic	ADJ
ftr-341	349	27	biases	bias	NOUN
ftr-341	349	28	will	will	AUX
ftr-341	349	29	perceive	perceive	VERB
ftr-341	349	30	the	the	DET
ftr-341	349	31	returns	return	NOUN
ftr-341	349	32	from	from	ADP
ftr-341	349	33	higher	high	ADJ
ftr-341	349	34	education	education	NOUN
ftr-341	349	35	as	as	ADP
ftr-341	349	36	exceeding	exceed	VERB
ftr-341	349	37	these	these	DET
ftr-341	349	38	reduced	reduce	VERB
ftr-341	349	39	costs	cost	NOUN
ftr-341	349	40	.	.	PUNCT
ftr-341	350	1	empirical	empirical	ADJ
ftr-341	350	2	evidence	evidence	NOUN
ftr-341	350	3	supports	support	VERB
ftr-341	350	4	the	the	DET
ftr-341	350	5	theory	theory	NOUN
ftr-341	350	6	that	that	PRON
ftr-341	350	7	grants	grant	VERB
ftr-341	350	8	most	most	ADV
ftr-341	350	9	effectively	effectively	ADV
ftr-341	350	10	correct	correct	ADJ
ftr-341	350	11	for	for	ADP
ftr-341	350	12	the	the	DET
ftr-341	350	13	irrational	irrational	ADJ
ftr-341	350	14	failure	failure	NOUN
ftr-341	350	15	to	to	PART
ftr-341	350	16	invest	invest	VERB
ftr-341	350	17	in	in	ADP
ftr-341	350	18	higher	high	ADJ
ftr-341	350	19	education	education	NOUN
ftr-341	350	20	.	.	PUNCT
ftr-341	351	1	studies	study	NOUN
ftr-341	351	2	into	into	ADP
ftr-341	351	3	this	this	DET
ftr-341	351	4	phenomenon	phenomenon	NOUN
ftr-341	351	5	largely	largely	ADV
ftr-341	351	6	began	begin	VERB
ftr-341	351	7	after	after	ADP
ftr-341	351	8	taking	take	VERB
ftr-341	351	9	note	note	NOUN
ftr-341	351	10	of	of	ADP
ftr-341	351	11	changes	change	NOUN
ftr-341	351	12	in	in	ADP
ftr-341	351	13	patterns	pattern	NOUN
ftr-341	351	14	of	of	ADP
ftr-341	351	15	financial	financial	ADJ
ftr-341	351	16	aid	aid	NOUN
ftr-341	351	17	and	and	CCONJ
ftr-341	351	18	enrollment	enrollment	NOUN
ftr-341	351	19	in	in	ADP
ftr-341	351	20	the	the	DET
ftr-341	351	21	1970s	1970	NOUN
ftr-341	351	22	and	and	CCONJ
ftr-341	351	23	1980s	1980	NOUN
ftr-341	351	24	.	.	PUNCT
ftr-341	352	1	the	the	DET
ftr-341	352	2	1970s	1970	NOUN
ftr-341	352	3	were	be	AUX
ftr-341	352	4	marked	mark	VERB
ftr-341	352	5	77	77	NUM
ftr-341	352	6	.	.	PUNCT
ftr-341	353	1	see	see	VERB
ftr-341	353	2	jeffrey	jeffrey	PROPN
ftr-341	353	3	taylor	taylor	PROPN
ftr-341	353	4	,	,	PUNCT
ftr-341	353	5	marcia	marcia	PROPN
ftr-341	353	6	b.	b.	PROPN
ftr-341	353	7	harris	harris	PROPN
ftr-341	353	8	&	&	CCONJ
ftr-341	353	9	susan	susan	PROPN
ftr-341	353	10	taylor	taylor	PROPN
ftr-341	353	11	,	,	PUNCT
ftr-341	353	12	nat’l	nat’l	VERB
ftr-341	353	13	ass’n	ass’n	NOUN
ftr-341	353	14	of	of	ADP
ftr-341	353	15	colleges	college	NOUN
ftr-341	353	16	&	&	CCONJ
ftr-341	353	17	employers	employer	NOUN
ftr-341	353	18	,	,	PUNCT
ftr-341	353	19	parents	parent	NOUN
ftr-341	353	20	have	have	VERB
ftr-341	353	21	their	their	PRON
ftr-341	353	22	say	say	NOUN
ftr-341	353	23	.	.	PUNCT
ftr-341	353	24	.	.	PUNCT
ftr-341	354	1	.	.	PUNCT
ftr-341	355	1	about	about	ADP
ftr-341	355	2	their	their	PRON
ftr-341	355	3	college	college	NOUN
ftr-341	355	4	-	-	PUNCT
ftr-341	355	5	age	age	NOUN
ftr-341	355	6	children	child	NOUN
ftr-341	355	7	’s	’s	PART
ftr-341	355	8	career	career	NOUN
ftr-341	355	9	decisions	decision	NOUN
ftr-341	355	10	(	(	PUNCT
ftr-341	355	11	2004	2004	NUM
ftr-341	355	12	)	)	PUNCT
ftr-341	355	13	(	(	PUNCT
ftr-341	355	14	finding	find	VERB
ftr-341	355	15	that	that	SCONJ
ftr-341	355	16	91.8	91.8	NUM
ftr-341	355	17	percent	percent	NOUN
ftr-341	355	18	of	of	ADP
ftr-341	355	19	parents	parent	NOUN
ftr-341	355	20	felt	feel	VERB
ftr-341	355	21	that	that	SCONJ
ftr-341	355	22	they	they	PRON
ftr-341	355	23	should	should	AUX
ftr-341	355	24	be	be	AUX
ftr-341	355	25	either	either	CCONJ
ftr-341	355	26	neutral	neutral	ADJ
ftr-341	355	27	or	or	CCONJ
ftr-341	355	28	have	have	VERB
ftr-341	355	29	very	very	ADV
ftr-341	355	30	little	little	ADJ
ftr-341	355	31	influence	influence	NOUN
ftr-341	355	32	on	on	ADP
ftr-341	355	33	their	their	PRON
ftr-341	355	34	children	child	NOUN
ftr-341	355	35	’s	’s	PART
ftr-341	355	36	college	college	NOUN
ftr-341	355	37	and	and	CCONJ
ftr-341	355	38	career	career	NOUN
ftr-341	355	39	decisions	decision	NOUN
ftr-341	355	40	)	)	PUNCT
ftr-341	355	41	.	.	PUNCT
ftr-341	356	1	2011	2011	NUM
ftr-341	356	2	]	]	PUNCT
ftr-341	356	3	in	in	ADP
ftr-341	356	4	defense	defense	NOUN
ftr-341	356	5	of	of	ADP
ftr-341	356	6	college	college	NOUN
ftr-341	356	7	savings	saving	NOUN
ftr-341	356	8	plans	plan	NOUN
ftr-341	356	9	121	121	NUM
ftr-341	356	10	by	by	ADP
ftr-341	356	11	high	high	ADJ
ftr-341	356	12	amounts	amount	NOUN
ftr-341	356	13	of	of	ADP
ftr-341	356	14	direct	direct	ADJ
ftr-341	356	15	government	government	NOUN
ftr-341	356	16	aid	aid	NOUN
ftr-341	356	17	to	to	ADP
ftr-341	356	18	low	low	ADJ
ftr-341	356	19	-	-	PUNCT
ftr-341	356	20	income	income	NOUN
ftr-341	356	21	and	and	CCONJ
ftr-341	356	22	minority	minority	NOUN
ftr-341	356	23	students	student	NOUN
ftr-341	356	24	and	and	CCONJ
ftr-341	356	25	were	be	AUX
ftr-341	356	26	also	also	ADV
ftr-341	356	27	a	a	DET
ftr-341	356	28	period	period	NOUN
ftr-341	356	29	of	of	ADP
ftr-341	356	30	relatively	relatively	ADV
ftr-341	356	31	high	high	ADJ
ftr-341	356	32	participation	participation	NOUN
ftr-341	356	33	rates	rate	NOUN
ftr-341	356	34	for	for	ADP
ftr-341	356	35	those	those	DET
ftr-341	356	36	groups	group	NOUN
ftr-341	356	37	.	.	PUNCT
ftr-341	357	1	the	the	DET
ftr-341	357	2	1980s	1980s	NUM
ftr-341	357	3	saw	see	VERB
ftr-341	357	4	a	a	DET
ftr-341	357	5	marked	mark	VERB
ftr-341	357	6	decline	decline	NOUN
ftr-341	357	7	in	in	ADP
ftr-341	357	8	both	both	DET
ftr-341	357	9	indicators.78	indicators.78	NOUN
ftr-341	357	10	the	the	DET
ftr-341	357	11	important	important	ADJ
ftr-341	357	12	findings	finding	NOUN
ftr-341	357	13	from	from	ADP
ftr-341	357	14	these	these	DET
ftr-341	357	15	studies	study	NOUN
ftr-341	357	16	are	be	AUX
ftr-341	357	17	that	that	SCONJ
ftr-341	357	18	grants	grant	NOUN
ftr-341	357	19	(	(	PUNCT
ftr-341	357	20	or	or	CCONJ
ftr-341	357	21	reductions	reduction	NOUN
ftr-341	357	22	in	in	ADP
ftr-341	357	23	net	net	ADJ
ftr-341	357	24	price	price	NOUN
ftr-341	357	25	)	)	PUNCT
ftr-341	357	26	increase	increase	NOUN
ftr-341	357	27	enrollment	enrollment	NOUN
ftr-341	357	28	,	,	PUNCT
ftr-341	357	29	particularly	particularly	ADV
ftr-341	357	30	for	for	ADP
ftr-341	357	31	lower	low	ADJ
ftr-341	357	32	-	-	PUNCT
ftr-341	357	33	income	income	NOUN
ftr-341	357	34	students	student	NOUN
ftr-341	357	35	,	,	PUNCT
ftr-341	357	36	and	and	CCONJ
ftr-341	357	37	that	that	DET
ftr-341	357	38	loan	loan	NOUN
ftr-341	357	39	subsidization	subsidization	NOUN
ftr-341	357	40	does	do	AUX
ftr-341	357	41	not	not	PART
ftr-341	357	42	have	have	VERB
ftr-341	357	43	the	the	DET
ftr-341	357	44	same	same	ADJ
ftr-341	357	45	effect.79	effect.79	NOUN
ftr-341	357	46	the	the	DET
ftr-341	357	47	fact	fact	NOUN
ftr-341	357	48	that	that	SCONJ
ftr-341	357	49	low	low	ADJ
ftr-341	357	50	-	-	PUNCT
ftr-341	357	51	to	to	ADP
ftr-341	357	52	-	-	PUNCT
ftr-341	357	53	moderate	moderate	ADJ
ftr-341	357	54	-	-	PUNCT
ftr-341	357	55	income	income	NOUN
ftr-341	357	56	students	student	NOUN
ftr-341	357	57	seem	seem	VERB
ftr-341	357	58	to	to	PART
ftr-341	357	59	have	have	VERB
ftr-341	357	60	systematically	systematically	ADV
ftr-341	357	61	higher	high	ADJ
ftr-341	357	62	discount	discount	NOUN
ftr-341	357	63	rates	rate	NOUN
ftr-341	357	64	and	and	CCONJ
ftr-341	357	65	may	may	AUX
ftr-341	357	66	be	be	AUX
ftr-341	357	67	subject	subject	ADJ
ftr-341	357	68	to	to	ADP
ftr-341	357	69	debt	debt	NOUN
ftr-341	357	70	aversion	aversion	NOUN
ftr-341	357	71	suggests	suggest	VERB
ftr-341	357	72	that	that	SCONJ
ftr-341	357	73	these	these	DET
ftr-341	357	74	students	student	NOUN
ftr-341	357	75	are	be	AUX
ftr-341	357	76	less	less	ADV
ftr-341	357	77	likely	likely	ADJ
ftr-341	357	78	to	to	PART
ftr-341	357	79	attend	attend	VERB
ftr-341	357	80	higher	high	ADJ
ftr-341	357	81	education	education	NOUN
ftr-341	357	82	even	even	ADV
ftr-341	357	83	when	when	SCONJ
ftr-341	357	84	not	not	PART
ftr-341	357	85	credit	credit	NOUN
ftr-341	357	86	-	-	PUNCT
ftr-341	357	87	constrained	constrain	VERB
ftr-341	357	88	.	.	PUNCT
ftr-341	358	1	these	these	DET
ftr-341	358	2	biases	bias	NOUN
ftr-341	358	3	influence	influence	VERB
ftr-341	358	4	these	these	DET
ftr-341	358	5	students	student	NOUN
ftr-341	358	6	to	to	PART
ftr-341	358	7	subjectively	subjectively	ADV
ftr-341	358	8	value	value	VERB
ftr-341	358	9	higher	high	ADJ
ftr-341	358	10	education	education	NOUN
ftr-341	358	11	at	at	ADP
ftr-341	358	12	less	less	ADJ
ftr-341	358	13	than	than	ADP
ftr-341	358	14	its	its	PRON
ftr-341	358	15	objective	objective	ADJ
ftr-341	358	16	value	value	NOUN
ftr-341	358	17	.	.	PUNCT
ftr-341	359	1	therefore	therefore	ADV
ftr-341	359	2	low	low	ADJ
ftr-341	359	3	-	-	PUNCT
ftr-341	359	4	to	to	ADP
ftr-341	359	5	-	-	PUNCT
ftr-341	359	6	moderate	moderate	ADJ
ftr-341	359	7	-	-	PUNCT
ftr-341	359	8	income	income	NOUN
ftr-341	359	9	students	student	NOUN
ftr-341	359	10	will	will	AUX
ftr-341	359	11	under	under	ADV
ftr-341	359	12	-	-	PUNCT
ftr-341	359	13	invest	invest	VERB
ftr-341	359	14	in	in	ADP
ftr-341	359	15	higher	high	ADJ
ftr-341	359	16	education	education	NOUN
ftr-341	359	17	unless	unless	SCONJ
ftr-341	359	18	they	they	PRON
ftr-341	359	19	are	be	AUX
ftr-341	359	20	given	give	VERB
ftr-341	359	21	a	a	DET
ftr-341	359	22	subsidy	subsidy	NOUN
ftr-341	359	23	—	—	PUNCT
ftr-341	359	24	a	a	DET
ftr-341	359	25	grant	grant	NOUN
ftr-341	359	26	—	—	PUNCT
ftr-341	359	27	which	which	PRON
ftr-341	359	28	increases	increase	VERB
ftr-341	359	29	this	this	DET
ftr-341	359	30	subjective	subjective	ADJ
ftr-341	359	31	rate	rate	NOUN
ftr-341	359	32	of	of	ADP
ftr-341	359	33	return	return	NOUN
ftr-341	359	34	.	.	PUNCT
ftr-341	360	1	in	in	ADP
ftr-341	360	2	other	other	ADJ
ftr-341	360	3	words	word	NOUN
ftr-341	360	4	,	,	PUNCT
ftr-341	360	5	grants	grant	NOUN
ftr-341	360	6	can	can	AUX
ftr-341	360	7	have	have	VERB
ftr-341	360	8	a	a	DET
ftr-341	360	9	much	much	ADV
ftr-341	360	10	larger	large	ADJ
ftr-341	360	11	effect	effect	NOUN
ftr-341	360	12	on	on	ADP
ftr-341	360	13	the	the	DET
ftr-341	360	14	higher	high	ADJ
ftr-341	360	15	education	education	NOUN
ftr-341	360	16	choice	choice	NOUN
ftr-341	360	17	of	of	ADP
ftr-341	360	18	low	low	ADJ
ftr-341	360	19	-	-	PUNCT
ftr-341	360	20	to	to	ADP
ftr-341	360	21	-	-	PUNCT
ftr-341	360	22	moderate	moderate	ADJ
ftr-341	360	23	-	-	PUNCT
ftr-341	360	24	income	income	NOUN
ftr-341	360	25	students	student	NOUN
ftr-341	360	26	than	than	ADP
ftr-341	360	27	on	on	ADP
ftr-341	360	28	highincome	highincome	ADJ
ftr-341	360	29	students	student	NOUN
ftr-341	360	30	who	who	PRON
ftr-341	360	31	already	already	ADV
ftr-341	360	32	perceive	perceive	VERB
ftr-341	360	33	higher	high	ADJ
ftr-341	360	34	education	education	NOUN
ftr-341	360	35	to	to	PART
ftr-341	360	36	be	be	AUX
ftr-341	360	37	a	a	DET
ftr-341	360	38	good	good	ADJ
ftr-341	360	39	investment.80	investment.80	NOUN
ftr-341	360	40	c.	c.	NOUN
ftr-341	360	41	529	529	NUM
ftr-341	360	42	plans	plan	NOUN
ftr-341	360	43	have	have	VERB
ftr-341	360	44	the	the	DET
ftr-341	360	45	same	same	ADJ
ftr-341	360	46	effect	effect	NOUN
ftr-341	360	47	as	as	SCONJ
ftr-341	360	48	grants	grant	NOUN
ftr-341	360	49	recall	recall	VERB
ftr-341	360	50	from	from	ADP
ftr-341	360	51	above	above	ADP
ftr-341	360	52	that	that	SCONJ
ftr-341	360	53	the	the	DET
ftr-341	360	54	salient	salient	NOUN
ftr-341	360	55	features	feature	NOUN
ftr-341	360	56	of	of	ADP
ftr-341	360	57	grants	grant	NOUN
ftr-341	360	58	are	be	AUX
ftr-341	360	59	that	that	SCONJ
ftr-341	360	60	they	they	PRON
ftr-341	360	61	do	do	AUX
ftr-341	360	62	not	not	PART
ftr-341	360	63	require	require	VERB
ftr-341	360	64	repayment	repayment	NOUN
ftr-341	360	65	and	and	CCONJ
ftr-341	360	66	that	that	SCONJ
ftr-341	360	67	they	they	PRON
ftr-341	360	68	be	be	AUX
ftr-341	360	69	paid	pay	VERB
ftr-341	360	70	directly	directly	ADV
ftr-341	360	71	to	to	ADP
ftr-341	360	72	the	the	DET
ftr-341	360	73	student	student	NOUN
ftr-341	360	74	for	for	ADP
ftr-341	360	75	educational	educational	ADJ
ftr-341	360	76	purposes	purpose	NOUN
ftr-341	360	77	or	or	CCONJ
ftr-341	360	78	to	to	ADP
ftr-341	360	79	the	the	DET
ftr-341	360	80	institution	institution	NOUN
ftr-341	360	81	on	on	ADP
ftr-341	360	82	behalf	behalf	NOUN
ftr-341	360	83	of	of	ADP
ftr-341	360	84	the	the	DET
ftr-341	360	85	student	student	NOUN
ftr-341	360	86	.	.	PUNCT
ftr-341	361	1	the	the	DET
ftr-341	361	2	important	important	ADJ
ftr-341	361	3	point	point	NOUN
ftr-341	361	4	in	in	ADP
ftr-341	361	5	time	time	NOUN
ftr-341	361	6	at	at	ADP
ftr-341	361	7	which	which	PRON
ftr-341	361	8	to	to	PART
ftr-341	361	9	look	look	VERB
ftr-341	361	10	is	be	AUX
ftr-341	361	11	when	when	SCONJ
ftr-341	361	12	the	the	DET
ftr-341	361	13	college	college	NOUN
ftr-341	361	14	decision	decision	NOUN
ftr-341	361	15	is	be	AUX
ftr-341	361	16	made	make	VERB
ftr-341	361	17	,	,	PUNCT
ftr-341	361	18	the	the	DET
ftr-341	361	19	time	time	NOUN
ftr-341	361	20	when	when	SCONJ
ftr-341	361	21	the	the	DET
ftr-341	361	22	costs	cost	NOUN
ftr-341	361	23	of	of	ADP
ftr-341	361	24	higher	high	ADJ
ftr-341	361	25	education	education	NOUN
ftr-341	361	26	are	be	AUX
ftr-341	361	27	compared	compare	VERB
ftr-341	361	28	to	to	ADP
ftr-341	361	29	the	the	DET
ftr-341	361	30	returns	return	NOUN
ftr-341	361	31	.	.	PUNCT
ftr-341	362	1	at	at	ADP
ftr-341	362	2	that	that	DET
ftr-341	362	3	time	time	NOUN
ftr-341	362	4	,	,	PUNCT
ftr-341	362	5	the	the	DET
ftr-341	362	6	529	529	NUM
ftr-341	362	7	plan	plan	NOUN
ftr-341	362	8	must	must	AUX
ftr-341	362	9	be	be	AUX
ftr-341	362	10	paid	pay	VERB
ftr-341	362	11	toward	toward	ADP
ftr-341	362	12	education	education	NOUN
ftr-341	362	13	expenses	expense	NOUN
ftr-341	362	14	and	and	CCONJ
ftr-341	362	15	must	must	AUX
ftr-341	362	16	be	be	AUX
ftr-341	362	17	used	use	VERB
ftr-341	362	18	for	for	ADP
ftr-341	362	19	the	the	DET
ftr-341	362	20	particular	particular	ADJ
ftr-341	362	21	designated	designate	VERB
ftr-341	362	22	beneficiary.81	beneficiary.81	NOUN
ftr-341	362	23	this	this	PRON
ftr-341	362	24	means	mean	VERB
ftr-341	362	25	that	that	SCONJ
ftr-341	362	26	the	the	DET
ftr-341	362	27	529	529	NUM
ftr-341	362	28	acts	act	NOUN
ftr-341	362	29	to	to	PART
ftr-341	362	30	reduce	reduce	VERB
ftr-341	362	31	the	the	DET
ftr-341	362	32	net	net	ADJ
ftr-341	362	33	tuition	tuition	NOUN
ftr-341	362	34	on	on	ADP
ftr-341	362	35	that	that	DET
ftr-341	362	36	day	day	NOUN
ftr-341	362	37	—	—	PUNCT
ftr-341	362	38	it	it	PRON
ftr-341	362	39	is	be	AUX
ftr-341	362	40	an	an	DET
ftr-341	362	41	available	available	ADJ
ftr-341	362	42	amount	amount	NOUN
ftr-341	362	43	of	of	ADP
ftr-341	362	44	money	money	NOUN
ftr-341	362	45	that	that	PRON
ftr-341	362	46	is	be	AUX
ftr-341	362	47	guaranteed	guarantee	VERB
ftr-341	362	48	to	to	PART
ftr-341	362	49	be	be	AUX
ftr-341	362	50	paid	pay	VERB
ftr-341	362	51	to	to	ADP
ftr-341	362	52	the	the	DET
ftr-341	362	53	student	student	NOUN
ftr-341	362	54	to	to	PART
ftr-341	362	55	reduce	reduce	VERB
ftr-341	362	56	the	the	DET
ftr-341	362	57	amount	amount	NOUN
ftr-341	362	58	of	of	ADP
ftr-341	362	59	tuition	tuition	NOUN
ftr-341	362	60	that	that	PRON
ftr-341	362	61	needs	need	VERB
ftr-341	362	62	to	to	PART
ftr-341	362	63	be	be	AUX
ftr-341	362	64	funded	fund	VERB
ftr-341	362	65	from	from	ADP
ftr-341	362	66	elsewhere	elsewhere	ADV
ftr-341	362	67	.	.	PUNCT
ftr-341	363	1	for	for	ADP
ftr-341	363	2	example	example	NOUN
ftr-341	363	3	,	,	PUNCT
ftr-341	363	4	imagine	imagine	VERB
ftr-341	363	5	two	two	NUM
ftr-341	363	6	students	student	NOUN
ftr-341	363	7	,	,	PUNCT
ftr-341	363	8	anna	anna	PROPN
ftr-341	363	9	and	and	CCONJ
ftr-341	363	10	ben	ben	PROPN
ftr-341	363	11	,	,	PUNCT
ftr-341	363	12	both	both	PRON
ftr-341	363	13	deciding	decide	VERB
ftr-341	363	14	whether	whether	SCONJ
ftr-341	363	15	to	to	PART
ftr-341	363	16	attend	attend	VERB
ftr-341	363	17	school	school	NOUN
ftr-341	363	18	x.	x.	NOUN
ftr-341	363	19	school	school	NOUN
ftr-341	363	20	x	x	PUNCT
ftr-341	363	21	has	have	VERB
ftr-341	363	22	tuition	tuition	NOUN
ftr-341	363	23	of	of	ADP
ftr-341	363	24	$	$	SYM
ftr-341	363	25	20,000	20,000	NUM
ftr-341	363	26	and	and	CCONJ
ftr-341	363	27	both	both	DET
ftr-341	363	28	students	student	NOUN
ftr-341	363	29	receive	receive	VERB
ftr-341	363	30	a	a	DET
ftr-341	363	31	grant	grant	NOUN
ftr-341	363	32	of	of	ADP
ftr-341	363	33	$	$	SYM
ftr-341	363	34	5,000	5,000	NUM
ftr-341	363	35	.	.	PUNCT
ftr-341	364	1	anna	anna	PROPN
ftr-341	364	2	,	,	PUNCT
ftr-341	364	3	however	however	ADV
ftr-341	364	4	,	,	PUNCT
ftr-341	364	5	is	be	AUX
ftr-341	364	6	the	the	DET
ftr-341	364	7	designated	designate	VERB
ftr-341	364	8	beneficiary	beneficiary	NOUN
ftr-341	364	9	of	of	ADP
ftr-341	364	10	a	a	DET
ftr-341	364	11	529	529	NUM
ftr-341	364	12	account	account	NOUN
ftr-341	364	13	worth	worth	ADJ
ftr-341	364	14	$	$	SYM
ftr-341	364	15	5,000	5,000	NUM
ftr-341	364	16	.	.	PUNCT
ftr-341	365	1	on	on	ADP
ftr-341	365	2	the	the	DET
ftr-341	365	3	day	day	NOUN
ftr-341	365	4	that	that	SCONJ
ftr-341	365	5	the	the	DET
ftr-341	365	6	college	college	NOUN
ftr-341	365	7	decision	decision	NOUN
ftr-341	365	8	is	be	AUX
ftr-341	365	9	made	make	VERB
ftr-341	365	10	,	,	PUNCT
ftr-341	365	11	the	the	DET
ftr-341	365	12	net	net	ADJ
ftr-341	365	13	price	price	NOUN
ftr-341	365	14	to	to	ADP
ftr-341	365	15	ben	ben	PROPN
ftr-341	365	16	is	be	AUX
ftr-341	365	17	$	$	SYM
ftr-341	365	18	15,000	15,000	NUM
ftr-341	365	19	but	but	CCONJ
ftr-341	365	20	the	the	DET
ftr-341	365	21	78	78	NUM
ftr-341	365	22	.	.	PUNCT
ftr-341	366	1	edward	edward	PROPN
ftr-341	366	2	p.	p.	PROPN
ftr-341	366	3	st	st	PROPN
ftr-341	366	4	.	.	PROPN
ftr-341	366	5	john	john	PROPN
ftr-341	366	6	,	,	PUNCT
ftr-341	366	7	refinancing	refinance	VERB
ftr-341	366	8	the	the	DET
ftr-341	366	9	college	college	NOUN
ftr-341	366	10	dream	dream	NOUN
ftr-341	366	11	:	:	PUNCT
ftr-341	366	12	access	access	NOUN
ftr-341	366	13	,	,	PUNCT
ftr-341	366	14	equal	equal	ADJ
ftr-341	366	15	opportunity	opportunity	NOUN
ftr-341	366	16	,	,	PUNCT
ftr-341	366	17	and	and	CCONJ
ftr-341	366	18	justice	justice	NOUN
ftr-341	366	19	for	for	ADP
ftr-341	366	20	taxpayers	taxpayer	NOUN
ftr-341	366	21	100	100	NUM
ftr-341	366	22	,	,	PUNCT
ftr-341	366	23	113	113	NUM
ftr-341	366	24	(	(	PUNCT
ftr-341	366	25	johns	johns	PROPN
ftr-341	366	26	hopkins	hopkins	PROPN
ftr-341	366	27	university	university	PROPN
ftr-341	366	28	press	press	NOUN
ftr-341	366	29	1997	1997	NUM
ftr-341	366	30	)	)	PUNCT
ftr-341	366	31	.	.	PUNCT
ftr-341	367	1	79	79	NUM
ftr-341	367	2	.	.	PUNCT
ftr-341	368	1	gandhi	gandhi	PROPN
ftr-341	368	2	,	,	PUNCT
ftr-341	368	3	supra	supra	PROPN
ftr-341	368	4	note	note	PROPN
ftr-341	368	5	8	8	NUM
ftr-341	368	6	,	,	PUNCT
ftr-341	368	7	at	at	ADP
ftr-341	368	8	23	23	NUM
ftr-341	368	9	.	.	PUNCT
ftr-341	368	10	80	80	NUM
ftr-341	368	11	.	.	PUNCT
ftr-341	369	1	see	see	VERB
ftr-341	369	2	usher	usher	PROPN
ftr-341	369	3	,	,	PUNCT
ftr-341	369	4	supra	supra	PROPN
ftr-341	369	5	note	note	NOUN
ftr-341	369	6	52	52	NUM
ftr-341	369	7	,	,	PUNCT
ftr-341	369	8	at	at	ADP
ftr-341	369	9	23	23	NUM
ftr-341	369	10	(	(	PUNCT
ftr-341	369	11	making	make	VERB
ftr-341	369	12	this	this	DET
ftr-341	369	13	same	same	ADJ
ftr-341	369	14	argument	argument	NOUN
ftr-341	369	15	,	,	PUNCT
ftr-341	369	16	but	but	CCONJ
ftr-341	369	17	finding	find	VERB
ftr-341	369	18	no	no	DET
ftr-341	369	19	debt	debt	NOUN
ftr-341	369	20	aversion	aversion	NOUN
ftr-341	369	21	and	and	CCONJ
ftr-341	369	22	relying	rely	VERB
ftr-341	369	23	largely	largely	ADV
ftr-341	369	24	on	on	ADP
ftr-341	369	25	lower	low	ADJ
ftr-341	369	26	returns	return	NOUN
ftr-341	369	27	for	for	ADP
ftr-341	369	28	lower	low	ADJ
ftr-341	369	29	-	-	PUNCT
ftr-341	369	30	income	income	NOUN
ftr-341	369	31	students	student	NOUN
ftr-341	369	32	)	)	PUNCT
ftr-341	369	33	.	.	PUNCT
ftr-341	370	1	81	81	NUM
ftr-341	370	2	.	.	PUNCT
ftr-341	371	1	this	this	PRON
ftr-341	371	2	is	be	AUX
ftr-341	371	3	what	what	PRON
ftr-341	371	4	distinguishes	distinguish	VERB
ftr-341	371	5	529	529	NUM
ftr-341	371	6	plans	plan	NOUN
ftr-341	371	7	from	from	ADP
ftr-341	371	8	general	general	ADJ
ftr-341	371	9	savings	saving	NOUN
ftr-341	371	10	or	or	CCONJ
ftr-341	371	11	income	income	NOUN
ftr-341	371	12	—	—	PUNCT
ftr-341	371	13	the	the	DET
ftr-341	371	14	latter	latter	ADJ
ftr-341	371	15	may	may	AUX
ftr-341	371	16	or	or	CCONJ
ftr-341	371	17	may	may	AUX
ftr-341	371	18	not	not	PART
ftr-341	371	19	be	be	AUX
ftr-341	371	20	used	use	VERB
ftr-341	371	21	toward	toward	ADP
ftr-341	371	22	education	education	NOUN
ftr-341	371	23	and	and	CCONJ
ftr-341	371	24	thus	thus	ADV
ftr-341	371	25	are	be	AUX
ftr-341	371	26	not	not	PART
ftr-341	371	27	earmarked	earmark	VERB
ftr-341	371	28	in	in	ADP
ftr-341	371	29	the	the	DET
ftr-341	371	30	same	same	ADJ
ftr-341	371	31	way	way	NOUN
ftr-341	371	32	as	as	ADP
ftr-341	371	33	529	529	NUM
ftr-341	371	34	plans	plan	NOUN
ftr-341	371	35	.	.	PUNCT
ftr-341	372	1	122	122	NUM
ftr-341	372	2	florida	florida	PROPN
ftr-341	372	3	tax	tax	NOUN
ftr-341	372	4	review	review	NOUN
ftr-341	372	5	[	[	X
ftr-341	372	6	vol	vol	NOUN
ftr-341	372	7	.	.	PUNCT
ftr-341	372	8	11:2	11:2	NUM
ftr-341	372	9	net	net	ADJ
ftr-341	372	10	price	price	NOUN
ftr-341	372	11	to	to	ADP
ftr-341	372	12	anna	anna	NOUN
ftr-341	372	13	is	be	AUX
ftr-341	372	14	only	only	ADV
ftr-341	372	15	$	$	SYM
ftr-341	372	16	10,000	10,000	NUM
ftr-341	372	17	because	because	SCONJ
ftr-341	372	18	the	the	DET
ftr-341	372	19	529	529	NUM
ftr-341	372	20	account	account	NOUN
ftr-341	372	21	must	must	AUX
ftr-341	372	22	be	be	AUX
ftr-341	372	23	paid	pay	VERB
ftr-341	372	24	toward	toward	ADP
ftr-341	372	25	the	the	DET
ftr-341	372	26	tuition	tuition	NOUN
ftr-341	372	27	(	(	PUNCT
ftr-341	372	28	or	or	CCONJ
ftr-341	372	29	else	else	ADV
ftr-341	372	30	the	the	DET
ftr-341	372	31	penalties	penalty	NOUN
ftr-341	372	32	will	will	AUX
ftr-341	372	33	be	be	AUX
ftr-341	372	34	incurred	incur	VERB
ftr-341	372	35	)	)	PUNCT
ftr-341	372	36	.	.	PUNCT
ftr-341	373	1	the	the	DET
ftr-341	373	2	529	529	NUM
ftr-341	373	3	plan	plan	NOUN
ftr-341	373	4	then	then	ADV
ftr-341	373	5	has	have	VERB
ftr-341	373	6	the	the	DET
ftr-341	373	7	same	same	ADJ
ftr-341	373	8	effect	effect	NOUN
ftr-341	373	9	of	of	ADP
ftr-341	373	10	reducing	reduce	VERB
ftr-341	373	11	net	net	ADJ
ftr-341	373	12	price	price	NOUN
ftr-341	373	13	as	as	ADP
ftr-341	373	14	a	a	DET
ftr-341	373	15	grant	grant	NOUN
ftr-341	373	16	and	and	CCONJ
ftr-341	373	17	therefore	therefore	ADV
ftr-341	373	18	offers	offer	VERB
ftr-341	373	19	the	the	DET
ftr-341	373	20	same	same	ADJ
ftr-341	373	21	efficient	efficient	ADJ
ftr-341	373	22	incentive	incentive	NOUN
ftr-341	373	23	to	to	ADP
ftr-341	373	24	low	low	ADJ
ftr-341	373	25	-	-	PUNCT
ftr-341	373	26	income	income	NOUN
ftr-341	373	27	taxpayers	taxpayer	NOUN
ftr-341	373	28	.	.	PUNCT
ftr-341	374	1	iii	iii	X
ftr-341	374	2	.	.	PUNCT
ftr-341	374	3	policy	policy	NOUN
ftr-341	374	4	proposals	proposal	NOUN
ftr-341	374	5	to	to	PART
ftr-341	374	6	maximize	maximize	VERB
ftr-341	374	7	the	the	DET
ftr-341	374	8	impact	impact	NOUN
ftr-341	374	9	of	of	ADP
ftr-341	374	10	529	529	NUM
ftr-341	374	11	plans	plan	NOUN
ftr-341	374	12	a.	a.	NOUN
ftr-341	374	13	structure	structure	NOUN
ftr-341	374	14	plans	plan	VERB
ftr-341	374	15	to	to	PART
ftr-341	374	16	induce	induce	VERB
ftr-341	374	17	savings	saving	NOUN
ftr-341	374	18	in	in	ADP
ftr-341	374	19	order	order	NOUN
ftr-341	374	20	for	for	ADP
ftr-341	374	21	529	529	NUM
ftr-341	374	22	plans	plan	NOUN
ftr-341	374	23	to	to	PART
ftr-341	374	24	be	be	AUX
ftr-341	374	25	a	a	DET
ftr-341	374	26	more	more	ADV
ftr-341	374	27	efficient	efficient	ADJ
ftr-341	374	28	incentive	incentive	NOUN
ftr-341	374	29	than	than	ADP
ftr-341	374	30	outright	outright	ADJ
ftr-341	374	31	grants	grant	NOUN
ftr-341	374	32	,	,	PUNCT
ftr-341	374	33	they	they	PRON
ftr-341	374	34	must	must	AUX
ftr-341	374	35	induce	induce	VERB
ftr-341	374	36	those	those	DET
ftr-341	374	37	taxpayers	taxpayer	NOUN
ftr-341	374	38	who	who	PRON
ftr-341	374	39	can	can	AUX
ftr-341	374	40	save	save	VERB
ftr-341	374	41	for	for	ADP
ftr-341	374	42	college	college	NOUN
ftr-341	374	43	to	to	PART
ftr-341	374	44	do	do	VERB
ftr-341	374	45	so	so	ADV
ftr-341	374	46	in	in	ADP
ftr-341	374	47	order	order	NOUN
ftr-341	374	48	to	to	PART
ftr-341	374	49	increase	increase	VERB
ftr-341	374	50	the	the	DET
ftr-341	374	51	“	"	PUNCT
ftr-341	374	52	grant	grant	NOUN
ftr-341	374	53	”	"	PUNCT
ftr-341	374	54	at	at	ADP
ftr-341	374	55	the	the	DET
ftr-341	374	56	time	time	NOUN
ftr-341	374	57	the	the	DET
ftr-341	374	58	enrollment	enrollment	NOUN
ftr-341	374	59	decision	decision	NOUN
ftr-341	374	60	is	be	AUX
ftr-341	374	61	made	make	VERB
ftr-341	374	62	.	.	PUNCT
ftr-341	375	1	for	for	ADP
ftr-341	375	2	example	example	NOUN
ftr-341	375	3	,	,	PUNCT
ftr-341	375	4	say	say	VERB
ftr-341	375	5	the	the	DET
ftr-341	375	6	government	government	NOUN
ftr-341	375	7	has	have	VERB
ftr-341	375	8	$	$	SYM
ftr-341	375	9	500	500	NUM
ftr-341	375	10	to	to	PART
ftr-341	375	11	use	use	VERB
ftr-341	375	12	toward	toward	ADP
ftr-341	375	13	each	each	DET
ftr-341	375	14	student	student	NOUN
ftr-341	375	15	to	to	PART
ftr-341	375	16	incentivize	incentivize	VERB
ftr-341	375	17	his	his	PRON
ftr-341	375	18	or	or	CCONJ
ftr-341	375	19	her	her	PRON
ftr-341	375	20	college	college	NOUN
ftr-341	375	21	decision	decision	NOUN
ftr-341	375	22	.	.	PUNCT
ftr-341	376	1	the	the	DET
ftr-341	376	2	above	above	ADJ
ftr-341	376	3	analysis	analysis	NOUN
ftr-341	376	4	shows	show	VERB
ftr-341	376	5	that	that	SCONJ
ftr-341	376	6	the	the	DET
ftr-341	376	7	most	most	ADV
ftr-341	376	8	efficient	efficient	ADJ
ftr-341	376	9	use	use	NOUN
ftr-341	376	10	of	of	ADP
ftr-341	376	11	that	that	PRON
ftr-341	376	12	$	$	SYM
ftr-341	376	13	500	500	NUM
ftr-341	376	14	is	be	AUX
ftr-341	376	15	to	to	PART
ftr-341	376	16	give	give	VERB
ftr-341	376	17	it	it	PRON
ftr-341	376	18	directly	directly	ADV
ftr-341	376	19	to	to	ADP
ftr-341	376	20	the	the	DET
ftr-341	376	21	student	student	NOUN
ftr-341	376	22	to	to	PART
ftr-341	376	23	reduce	reduce	VERB
ftr-341	376	24	net	net	ADJ
ftr-341	376	25	price	price	NOUN
ftr-341	376	26	at	at	ADP
ftr-341	376	27	the	the	DET
ftr-341	376	28	time	time	NOUN
ftr-341	376	29	of	of	ADP
ftr-341	376	30	enrollment	enrollment	NOUN
ftr-341	376	31	.	.	PUNCT
ftr-341	377	1	however	however	ADV
ftr-341	377	2	,	,	PUNCT
ftr-341	377	3	this	this	DET
ftr-341	377	4	sum	sum	NOUN
ftr-341	377	5	of	of	ADP
ftr-341	377	6	money	money	NOUN
ftr-341	377	7	would	would	AUX
ftr-341	377	8	be	be	AUX
ftr-341	377	9	a	a	DET
ftr-341	377	10	better	well	ADJ
ftr-341	377	11	incentive	incentive	NOUN
ftr-341	377	12	if	if	SCONJ
ftr-341	377	13	the	the	DET
ftr-341	377	14	government	government	NOUN
ftr-341	377	15	could	could	AUX
ftr-341	377	16	use	use	VERB
ftr-341	377	17	it	it	PRON
ftr-341	377	18	to	to	PART
ftr-341	377	19	encourage	encourage	VERB
ftr-341	377	20	the	the	DET
ftr-341	377	21	family	family	NOUN
ftr-341	377	22	to	to	PART
ftr-341	377	23	pledge	pledge	VERB
ftr-341	377	24	an	an	DET
ftr-341	377	25	additional	additional	ADJ
ftr-341	377	26	$	$	SYM
ftr-341	377	27	500	500	NUM
ftr-341	377	28	toward	toward	ADP
ftr-341	377	29	the	the	DET
ftr-341	377	30	student	student	NOUN
ftr-341	377	31	’s	’s	PART
ftr-341	377	32	education	education	NOUN
ftr-341	377	33	.	.	PUNCT
ftr-341	378	1	if	if	SCONJ
ftr-341	378	2	that	that	PRON
ftr-341	378	3	can	can	AUX
ftr-341	378	4	be	be	AUX
ftr-341	378	5	done	do	VERB
ftr-341	378	6	,	,	PUNCT
ftr-341	378	7	the	the	DET
ftr-341	378	8	amount	amount	NOUN
ftr-341	378	9	of	of	ADP
ftr-341	378	10	the	the	DET
ftr-341	378	11	grant	grant	NOUN
ftr-341	378	12	received	receive	VERB
ftr-341	378	13	by	by	ADP
ftr-341	378	14	the	the	DET
ftr-341	378	15	student	student	NOUN
ftr-341	378	16	is	be	AUX
ftr-341	378	17	no	no	ADV
ftr-341	378	18	longer	long	ADV
ftr-341	378	19	the	the	DET
ftr-341	378	20	$	$	SYM
ftr-341	378	21	500	500	NUM
ftr-341	378	22	of	of	ADP
ftr-341	378	23	federal	federal	ADJ
ftr-341	378	24	aid	aid	NOUN
ftr-341	378	25	,	,	PUNCT
ftr-341	378	26	but	but	CCONJ
ftr-341	378	27	instead	instead	ADV
ftr-341	378	28	is	be	AUX
ftr-341	378	29	$	$	SYM
ftr-341	378	30	1,000	1,000	NUM
ftr-341	378	31	.	.	PUNCT
ftr-341	379	1	there	there	PRON
ftr-341	379	2	are	be	VERB
ftr-341	379	3	ways	way	NOUN
ftr-341	379	4	to	to	PART
ftr-341	379	5	structure	structure	VERB
ftr-341	379	6	529	529	NUM
ftr-341	379	7	plans	plan	NOUN
ftr-341	379	8	to	to	PART
ftr-341	379	9	increase	increase	VERB
ftr-341	379	10	participation	participation	NOUN
ftr-341	379	11	and	and	CCONJ
ftr-341	379	12	the	the	DET
ftr-341	379	13	amount	amount	NOUN
ftr-341	379	14	of	of	ADP
ftr-341	379	15	savings	saving	NOUN
ftr-341	379	16	,	,	PUNCT
ftr-341	379	17	especially	especially	ADV
ftr-341	379	18	by	by	ADP
ftr-341	379	19	lower	low	ADJ
ftr-341	379	20	-	-	PUNCT
ftr-341	379	21	income	income	NOUN
ftr-341	379	22	families	family	NOUN
ftr-341	379	23	.	.	PUNCT
ftr-341	380	1	on	on	ADP
ftr-341	380	2	this	this	DET
ftr-341	380	3	point	point	NOUN
ftr-341	380	4	it	it	PRON
ftr-341	380	5	is	be	AUX
ftr-341	380	6	best	good	ADJ
ftr-341	380	7	to	to	PART
ftr-341	380	8	look	look	VERB
ftr-341	380	9	at	at	ADP
ftr-341	380	10	different	different	ADJ
ftr-341	380	11	ways	way	NOUN
ftr-341	380	12	that	that	PRON
ftr-341	380	13	the	the	DET
ftr-341	380	14	states	state	NOUN
ftr-341	380	15	have	have	AUX
ftr-341	380	16	experimented	experiment	VERB
ftr-341	380	17	with	with	ADP
ftr-341	380	18	increasing	increase	VERB
ftr-341	380	19	participation	participation	NOUN
ftr-341	380	20	and	and	CCONJ
ftr-341	380	21	the	the	DET
ftr-341	380	22	effectiveness	effectiveness	NOUN
ftr-341	380	23	of	of	ADP
ftr-341	380	24	those	those	DET
ftr-341	380	25	programs.82	programs.82	NOUN
ftr-341	380	26	one	one	NUM
ftr-341	380	27	successful	successful	ADJ
ftr-341	380	28	program	program	NOUN
ftr-341	380	29	involves	involve	VERB
ftr-341	380	30	opening	open	VERB
ftr-341	380	31	an	an	DET
ftr-341	380	32	account	account	NOUN
ftr-341	380	33	in	in	ADP
ftr-341	380	34	the	the	DET
ftr-341	380	35	name	name	NOUN
ftr-341	380	36	of	of	ADP
ftr-341	380	37	all	all	DET
ftr-341	380	38	children	child	NOUN
ftr-341	380	39	with	with	ADP
ftr-341	380	40	an	an	DET
ftr-341	380	41	initial	initial	ADJ
ftr-341	380	42	contribution	contribution	NOUN
ftr-341	380	43	by	by	ADP
ftr-341	380	44	the	the	DET
ftr-341	380	45	government	government	NOUN
ftr-341	380	46	to	to	ADP
ftr-341	380	47	the	the	DET
ftr-341	380	48	fund	fund	NOUN
ftr-341	380	49	.	.	PUNCT
ftr-341	381	1	maine	maine	PROPN
ftr-341	381	2	currently	currently	ADV
ftr-341	381	3	offers	offer	VERB
ftr-341	381	4	such	such	DET
ftr-341	381	5	a	a	DET
ftr-341	381	6	program	program	NOUN
ftr-341	381	7	,	,	PUNCT
ftr-341	381	8	the	the	DET
ftr-341	381	9	harold	harold	PROPN
ftr-341	381	10	alfond	alfond	PROPN
ftr-341	381	11	college	college	PROPN
ftr-341	381	12	challenge	challenge	NOUN
ftr-341	381	13	.	.	PUNCT
ftr-341	382	1	the	the	DET
ftr-341	382	2	program	program	NOUN
ftr-341	382	3	,	,	PUNCT
ftr-341	382	4	now	now	ADV
ftr-341	382	5	in	in	ADP
ftr-341	382	6	its	its	PRON
ftr-341	382	7	initial	initial	ADJ
ftr-341	382	8	phases	phase	NOUN
ftr-341	382	9	,	,	PUNCT
ftr-341	382	10	was	be	AUX
ftr-341	382	11	funded	fund	VERB
ftr-341	382	12	by	by	ADP
ftr-341	382	13	a	a	DET
ftr-341	382	14	large	large	ADJ
ftr-341	382	15	grant	grant	NOUN
ftr-341	382	16	from	from	ADP
ftr-341	382	17	a	a	DET
ftr-341	382	18	maine	maine	NOUN
ftr-341	382	19	philanthropist	philanthropist	NOUN
ftr-341	382	20	and	and	CCONJ
ftr-341	382	21	provides	provide	VERB
ftr-341	382	22	a	a	DET
ftr-341	382	23	one	one	NUM
ftr-341	382	24	-	-	PUNCT
ftr-341	382	25	time	time	NOUN
ftr-341	382	26	grant	grant	NOUN
ftr-341	382	27	(	(	PUNCT
ftr-341	382	28	“	"	PUNCT
ftr-341	382	29	scholarship	scholarship	NOUN
ftr-341	382	30	”	"	PUNCT
ftr-341	382	31	)	)	PUNCT
ftr-341	382	32	into	into	ADP
ftr-341	382	33	a	a	DET
ftr-341	382	34	maine	maine	NOUN
ftr-341	382	35	529	529	NUM
ftr-341	382	36	account	account	NOUN
ftr-341	382	37	in	in	ADP
ftr-341	382	38	the	the	DET
ftr-341	382	39	name	name	NOUN
ftr-341	382	40	of	of	ADP
ftr-341	382	41	any	any	DET
ftr-341	382	42	newborn	newborn	ADJ
ftr-341	382	43	resident	resident	NOUN
ftr-341	382	44	of	of	ADP
ftr-341	382	45	maine	maine	PROPN
ftr-341	382	46	.	.	PUNCT
ftr-341	383	1	the	the	DET
ftr-341	383	2	paperwork	paperwork	NOUN
ftr-341	383	3	required	require	VERB
ftr-341	383	4	to	to	PART
ftr-341	383	5	open	open	VERB
ftr-341	383	6	the	the	DET
ftr-341	383	7	account	account	NOUN
ftr-341	383	8	and	and	CCONJ
ftr-341	383	9	receive	receive	VERB
ftr-341	383	10	the	the	DET
ftr-341	383	11	grant	grant	NOUN
ftr-341	383	12	is	be	AUX
ftr-341	383	13	reviewed	review	VERB
ftr-341	383	14	with	with	ADP
ftr-341	383	15	the	the	DET
ftr-341	383	16	mother	mother	NOUN
ftr-341	383	17	along	along	ADP
ftr-341	383	18	with	with	ADP
ftr-341	383	19	other	other	ADJ
ftr-341	383	20	hospital	hospital	NOUN
ftr-341	383	21	paperwork	paperwork	NOUN
ftr-341	383	22	before	before	ADP
ftr-341	383	23	discharge	discharge	NOUN
ftr-341	383	24	after	after	ADP
ftr-341	383	25	giving	give	VERB
ftr-341	383	26	birth	birth	NOUN
ftr-341	383	27	.	.	PUNCT
ftr-341	384	1	it	it	PRON
ftr-341	384	2	is	be	AUX
ftr-341	384	3	also	also	ADV
ftr-341	384	4	available	available	ADJ
ftr-341	384	5	on	on	ADP
ftr-341	384	6	the	the	DET
ftr-341	384	7	internet	internet	NOUN
ftr-341	384	8	and	and	CCONJ
ftr-341	384	9	in	in	ADP
ftr-341	384	10	government	government	NOUN
ftr-341	384	11	offices	office	NOUN
ftr-341	384	12	and	and	CCONJ
ftr-341	384	13	the	the	DET
ftr-341	384	14	program	program	NOUN
ftr-341	384	15	is	be	AUX
ftr-341	384	16	widely	widely	ADV
ftr-341	384	17	advertised	advertise	VERB
ftr-341	384	18	on	on	ADP
ftr-341	384	19	tv	tv	NOUN
ftr-341	384	20	,	,	PUNCT
ftr-341	384	21	radio	radio	NOUN
ftr-341	384	22	,	,	PUNCT
ftr-341	384	23	and	and	CCONJ
ftr-341	384	24	in	in	ADP
ftr-341	384	25	newspapers	newspaper	NOUN
ftr-341	384	26	.	.	PUNCT
ftr-341	385	1	in	in	ADP
ftr-341	385	2	the	the	DET
ftr-341	385	3	first	first	ADJ
ftr-341	385	4	two	two	NUM
ftr-341	385	5	months	month	NOUN
ftr-341	385	6	of	of	ADP
ftr-341	385	7	the	the	DET
ftr-341	385	8	program	program	NOUN
ftr-341	385	9	roughly	roughly	ADV
ftr-341	385	10	1,000	1,000	NUM
ftr-341	385	11	people	people	NOUN
ftr-341	385	12	began	begin	VERB
ftr-341	385	13	the	the	DET
ftr-341	385	14	process	process	NOUN
ftr-341	385	15	to	to	PART
ftr-341	385	16	open	open	VERB
ftr-341	385	17	the	the	DET
ftr-341	385	18	account.83	account.83	PROPN
ftr-341	385	19	given	give	VERB
ftr-341	385	20	that	that	SCONJ
ftr-341	385	21	there	there	PRON
ftr-341	385	22	are	be	VERB
ftr-341	385	23	around	around	ADV
ftr-341	385	24	14,000	14,000	NUM
ftr-341	385	25	births	birth	NOUN
ftr-341	385	26	in	in	ADP
ftr-341	385	27	maine	maine	PROPN
ftr-341	385	28	per	per	ADP
ftr-341	385	29	year	year	NOUN
ftr-341	385	30	,	,	PUNCT
ftr-341	385	31	this	this	PRON
ftr-341	385	32	would	would	AUX
ftr-341	385	33	indicate	indicate	VERB
ftr-341	385	34	that	that	SCONJ
ftr-341	385	35	almost	almost	ADV
ftr-341	385	36	half	half	NOUN
ftr-341	385	37	of	of	ADP
ftr-341	385	38	the	the	DET
ftr-341	385	39	newborns	newborn	NOUN
ftr-341	385	40	in	in	ADP
ftr-341	385	41	maine	maine	PROPN
ftr-341	385	42	will	will	AUX
ftr-341	385	43	open	open	VERB
ftr-341	385	44	an	an	DET
ftr-341	385	45	82	82	NUM
ftr-341	385	46	.	.	PUNCT
ftr-341	386	1	see	see	VERB
ftr-341	386	2	appendix	appendix	NOUN
ftr-341	386	3	b	b	NOUN
ftr-341	386	4	for	for	ADP
ftr-341	386	5	a	a	DET
ftr-341	386	6	summary	summary	NOUN
ftr-341	386	7	of	of	ADP
ftr-341	386	8	the	the	DET
ftr-341	386	9	state	state	NOUN
ftr-341	386	10	programs	program	NOUN
ftr-341	386	11	offering	offer	VERB
ftr-341	386	12	some	some	DET
ftr-341	386	13	sort	sort	NOUN
ftr-341	386	14	of	of	ADP
ftr-341	386	15	initial	initial	ADJ
ftr-341	386	16	grant	grant	NOUN
ftr-341	386	17	or	or	CCONJ
ftr-341	386	18	matching	matching	NOUN
ftr-341	386	19	grant	grant	NOUN
ftr-341	386	20	for	for	ADP
ftr-341	386	21	contributions	contribution	NOUN
ftr-341	386	22	.	.	PUNCT
ftr-341	387	1	83	83	NUM
ftr-341	387	2	.	.	PUNCT
ftr-341	388	1	press	press	NOUN
ftr-341	388	2	release	release	NOUN
ftr-341	388	3	,	,	PUNCT
ftr-341	388	4	western	western	ADJ
ftr-341	388	5	maine	maine	PROPN
ftr-341	388	6	health	health	NOUN
ftr-341	388	7	,	,	PUNCT
ftr-341	388	8	over	over	ADP
ftr-341	388	9	1,000	1,000	NUM
ftr-341	388	10	families	family	NOUN
ftr-341	388	11	have	have	AUX
ftr-341	388	12	requested	request	VERB
ftr-341	388	13	harold	harold	PROPN
ftr-341	388	14	alfond	alfond	PROPN
ftr-341	388	15	college	college	PROPN
ftr-341	388	16	challenge	challenge	NOUN
ftr-341	388	17	grant	grant	NOUN
ftr-341	388	18	information	information	NOUN
ftr-341	388	19	,	,	PUNCT
ftr-341	388	20	http://www.wmhcc	http://www.wmhcc	NOUN
ftr-341	388	21	.	.	PUNCT
ftr-341	389	1	org	org	ADJ
ftr-341	389	2	/	/	SYM
ftr-341	389	3	wmh_body.cfm?id=5439	wmh_body.cfm?id=5439	NOUN
ftr-341	389	4	.	.	PUNCT
ftr-341	390	1	2011	2011	NUM
ftr-341	390	2	]	]	PUNCT
ftr-341	390	3	in	in	ADP
ftr-341	390	4	defense	defense	NOUN
ftr-341	390	5	of	of	ADP
ftr-341	390	6	college	college	NOUN
ftr-341	390	7	savings	saving	NOUN
ftr-341	390	8	plans	plan	VERB
ftr-341	390	9	123	123	NUM
ftr-341	390	10	account	account	NOUN
ftr-341	390	11	and	and	CCONJ
ftr-341	390	12	receive	receive	VERB
ftr-341	390	13	the	the	DET
ftr-341	390	14	grant.84	grant.84	NOUN
ftr-341	390	15	in	in	ADP
ftr-341	390	16	the	the	DET
ftr-341	390	17	national	national	ADJ
ftr-341	390	18	study	study	NOUN
ftr-341	390	19	only	only	ADV
ftr-341	390	20	roughly	roughly	ADV
ftr-341	390	21	10	10	NUM
ftr-341	390	22	percent	percent	NOUN
ftr-341	390	23	of	of	ADP
ftr-341	390	24	respondents	respondent	NOUN
ftr-341	390	25	with	with	ADP
ftr-341	390	26	children	child	NOUN
ftr-341	390	27	indicated	indicate	VERB
ftr-341	390	28	having	have	VERB
ftr-341	390	29	a	a	DET
ftr-341	390	30	529	529	NUM
ftr-341	390	31	account.85	account.85	NOUN
ftr-341	390	32	this	this	PRON
ftr-341	390	33	is	be	AUX
ftr-341	390	34	also	also	ADV
ftr-341	390	35	a	a	DET
ftr-341	390	36	significant	significant	ADJ
ftr-341	390	37	increase	increase	NOUN
ftr-341	390	38	over	over	ADP
ftr-341	390	39	previous	previous	ADJ
ftr-341	390	40	participation	participation	NOUN
ftr-341	390	41	;	;	PUNCT
ftr-341	390	42	only	only	ADV
ftr-341	390	43	8,000	8,000	NUM
ftr-341	390	44	accounts	account	NOUN
ftr-341	390	45	had	have	AUX
ftr-341	390	46	previously	previously	ADV
ftr-341	390	47	been	be	AUX
ftr-341	390	48	opened	open	VERB
ftr-341	390	49	in	in	ADP
ftr-341	390	50	maine	maine	NOUN
ftr-341	390	51	since	since	SCONJ
ftr-341	390	52	the	the	DET
ftr-341	390	53	program	program	NOUN
ftr-341	390	54	began	begin	VERB
ftr-341	390	55	in	in	ADP
ftr-341	390	56	1999	1999	NUM
ftr-341	390	57	.	.	PUNCT
ftr-341	391	1	those	those	PRON
ftr-341	391	2	administering	administer	VERB
ftr-341	391	3	the	the	DET
ftr-341	391	4	program	program	NOUN
ftr-341	391	5	expect	expect	VERB
ftr-341	391	6	that	that	DET
ftr-341	391	7	number	number	NOUN
ftr-341	391	8	to	to	PART
ftr-341	391	9	increase	increase	VERB
ftr-341	391	10	as	as	SCONJ
ftr-341	391	11	the	the	DET
ftr-341	391	12	program	program	NOUN
ftr-341	391	13	becomes	become	VERB
ftr-341	391	14	more	more	ADV
ftr-341	391	15	widely	widely	ADV
ftr-341	391	16	known	know	VERB
ftr-341	391	17	.	.	PUNCT
ftr-341	392	1	the	the	DET
ftr-341	392	2	program	program	NOUN
ftr-341	392	3	has	have	AUX
ftr-341	392	4	not	not	PART
ftr-341	392	5	yet	yet	ADV
ftr-341	392	6	released	release	VERB
ftr-341	392	7	information	information	NOUN
ftr-341	392	8	on	on	ADP
ftr-341	392	9	effects	effect	NOUN
ftr-341	392	10	by	by	ADP
ftr-341	392	11	income	income	NOUN
ftr-341	392	12	level	level	NOUN
ftr-341	392	13	,	,	PUNCT
ftr-341	392	14	but	but	CCONJ
ftr-341	392	15	is	be	AUX
ftr-341	392	16	a	a	DET
ftr-341	392	17	clear	clear	ADJ
ftr-341	392	18	indication	indication	NOUN
ftr-341	392	19	that	that	SCONJ
ftr-341	392	20	this	this	DET
ftr-341	392	21	upfront	upfront	ADJ
ftr-341	392	22	grant	grant	NOUN
ftr-341	392	23	can	can	AUX
ftr-341	392	24	greatly	greatly	ADV
ftr-341	392	25	increase	increase	VERB
ftr-341	392	26	participation	participation	NOUN
ftr-341	392	27	.	.	PUNCT
ftr-341	393	1	a	a	DET
ftr-341	393	2	more	more	ADV
ftr-341	393	3	ideal	ideal	ADJ
ftr-341	393	4	program	program	NOUN
ftr-341	393	5	along	along	ADP
ftr-341	393	6	these	these	DET
ftr-341	393	7	lines	line	NOUN
ftr-341	393	8	would	would	AUX
ftr-341	393	9	open	open	VERB
ftr-341	393	10	an	an	DET
ftr-341	393	11	account	account	NOUN
ftr-341	393	12	in	in	ADP
ftr-341	393	13	the	the	DET
ftr-341	393	14	name	name	NOUN
ftr-341	393	15	of	of	ADP
ftr-341	393	16	every	every	DET
ftr-341	393	17	child	child	NOUN
ftr-341	393	18	with	with	ADP
ftr-341	393	19	this	this	DET
ftr-341	393	20	initial	initial	ADJ
ftr-341	393	21	contribution	contribution	NOUN
ftr-341	393	22	,	,	PUNCT
ftr-341	393	23	but	but	CCONJ
ftr-341	393	24	only	only	ADV
ftr-341	393	25	make	make	VERB
ftr-341	393	26	the	the	DET
ftr-341	393	27	program	program	NOUN
ftr-341	393	28	available	available	ADJ
ftr-341	393	29	to	to	ADP
ftr-341	393	30	children	child	NOUN
ftr-341	393	31	in	in	ADP
ftr-341	393	32	families	family	NOUN
ftr-341	393	33	below	below	ADP
ftr-341	393	34	a	a	DET
ftr-341	393	35	certain	certain	ADJ
ftr-341	393	36	income	income	NOUN
ftr-341	393	37	threshold	threshold	NOUN
ftr-341	393	38	.	.	PUNCT
ftr-341	394	1	this	this	PRON
ftr-341	394	2	presents	present	VERB
ftr-341	394	3	two	two	NUM
ftr-341	394	4	administrative	administrative	ADJ
ftr-341	394	5	difficulties	difficulty	NOUN
ftr-341	394	6	:	:	PUNCT
ftr-341	394	7	first	first	ADV
ftr-341	394	8	,	,	PUNCT
ftr-341	394	9	determining	determine	VERB
ftr-341	394	10	the	the	DET
ftr-341	394	11	appropriate	appropriate	ADJ
ftr-341	394	12	income	income	NOUN
ftr-341	394	13	level	level	NOUN
ftr-341	394	14	where	where	SCONJ
ftr-341	394	15	the	the	DET
ftr-341	394	16	cut	cut	NOUN
ftr-341	394	17	-	-	PUNCT
ftr-341	394	18	off	off	NOUN
ftr-341	394	19	should	should	AUX
ftr-341	394	20	be	be	AUX
ftr-341	394	21	,	,	PUNCT
ftr-341	394	22	and	and	CCONJ
ftr-341	394	23	second	second	ADV
ftr-341	394	24	,	,	PUNCT
ftr-341	394	25	dealing	deal	VERB
ftr-341	394	26	with	with	ADP
ftr-341	394	27	changing	change	VERB
ftr-341	394	28	levels	level	NOUN
ftr-341	394	29	of	of	ADP
ftr-341	394	30	income	income	NOUN
ftr-341	394	31	over	over	ADP
ftr-341	394	32	the	the	DET
ftr-341	394	33	life	life	NOUN
ftr-341	394	34	of	of	ADP
ftr-341	394	35	the	the	DET
ftr-341	394	36	child	child	NOUN
ftr-341	394	37	.	.	PUNCT
ftr-341	395	1	the	the	DET
ftr-341	395	2	first	first	ADJ
ftr-341	395	3	has	have	AUX
ftr-341	395	4	been	be	AUX
ftr-341	395	5	given	give	VERB
ftr-341	395	6	much	much	ADJ
ftr-341	395	7	attention	attention	NOUN
ftr-341	395	8	by	by	ADP
ftr-341	395	9	states	state	NOUN
ftr-341	395	10	experimenting	experiment	VERB
ftr-341	395	11	with	with	ADP
ftr-341	395	12	incentives	incentive	NOUN
ftr-341	395	13	that	that	PRON
ftr-341	395	14	target	target	VERB
ftr-341	395	15	only	only	ADV
ftr-341	395	16	lowand	lowand	ADJ
ftr-341	395	17	moderate	moderate	ADJ
ftr-341	395	18	-	-	PUNCT
ftr-341	395	19	income	income	NOUN
ftr-341	395	20	families	family	NOUN
ftr-341	395	21	.	.	PUNCT
ftr-341	396	1	while	while	SCONJ
ftr-341	396	2	none	none	NOUN
ftr-341	396	3	of	of	ADP
ftr-341	396	4	these	these	PRON
ftr-341	396	5	involve	involve	VERB
ftr-341	396	6	income	income	NOUN
ftr-341	396	7	limits	limit	NOUN
ftr-341	396	8	for	for	ADP
ftr-341	396	9	an	an	DET
ftr-341	396	10	initial	initial	ADJ
ftr-341	396	11	contribution	contribution	NOUN
ftr-341	396	12	,	,	PUNCT
ftr-341	396	13	most	most	ADJ
ftr-341	396	14	of	of	ADP
ftr-341	396	15	the	the	DET
ftr-341	396	16	states	state	NOUN
ftr-341	396	17	offering	offer	VERB
ftr-341	396	18	a	a	DET
ftr-341	396	19	matching	matching	NOUN
ftr-341	396	20	grant	grant	NOUN
ftr-341	396	21	program	program	NOUN
ftr-341	396	22	have	have	VERB
ftr-341	396	23	an	an	DET
ftr-341	396	24	income	income	NOUN
ftr-341	396	25	limit	limit	NOUN
ftr-341	396	26	that	that	PRON
ftr-341	396	27	attempts	attempt	VERB
ftr-341	396	28	to	to	PART
ftr-341	396	29	track	track	VERB
ftr-341	396	30	the	the	DET
ftr-341	396	31	line	line	NOUN
ftr-341	396	32	between	between	ADP
ftr-341	396	33	moderate	moderate	ADJ
ftr-341	396	34	-	-	PUNCT
ftr-341	396	35	income	income	NOUN
ftr-341	396	36	households	household	NOUN
ftr-341	396	37	in	in	ADP
ftr-341	396	38	need	need	NOUN
ftr-341	396	39	of	of	ADP
ftr-341	396	40	an	an	DET
ftr-341	396	41	incentive	incentive	NOUN
ftr-341	396	42	to	to	PART
ftr-341	396	43	save	save	VERB
ftr-341	396	44	,	,	PUNCT
ftr-341	396	45	and	and	CCONJ
ftr-341	396	46	highincome	highincome	ADJ
ftr-341	396	47	households	household	NOUN
ftr-341	396	48	without	without	ADP
ftr-341	396	49	need	need	NOUN
ftr-341	396	50	for	for	ADP
ftr-341	396	51	such	such	DET
ftr-341	396	52	an	an	DET
ftr-341	396	53	incentive	incentive	NOUN
ftr-341	396	54	.	.	PUNCT
ftr-341	397	1	this	this	DET
ftr-341	397	2	income	income	NOUN
ftr-341	397	3	limit	limit	NOUN
ftr-341	397	4	is	be	AUX
ftr-341	397	5	generally	generally	ADV
ftr-341	397	6	between	between	ADP
ftr-341	397	7	$	$	SYM
ftr-341	397	8	50,000	50,000	NUM
ftr-341	397	9	and	and	CCONJ
ftr-341	397	10	$	$	SYM
ftr-341	397	11	80,000.86	80,000.86	NOUN
ftr-341	397	12	there	there	PRON
ftr-341	397	13	is	be	VERB
ftr-341	397	14	also	also	ADV
ftr-341	397	15	evidence	evidence	NOUN
ftr-341	397	16	stemming	stem	VERB
ftr-341	397	17	from	from	ADP
ftr-341	397	18	a	a	DET
ftr-341	397	19	number	number	NOUN
ftr-341	397	20	of	of	ADP
ftr-341	397	21	programs	program	NOUN
ftr-341	397	22	that	that	PRON
ftr-341	397	23	offering	offer	VERB
ftr-341	397	24	a	a	DET
ftr-341	397	25	matching	matching	NOUN
ftr-341	397	26	grant	grant	NOUN
ftr-341	397	27	increases	increase	VERB
ftr-341	397	28	both	both	DET
ftr-341	397	29	participation	participation	NOUN
ftr-341	397	30	and	and	CCONJ
ftr-341	397	31	the	the	DET
ftr-341	397	32	amount	amount	NOUN
ftr-341	397	33	of	of	ADP
ftr-341	397	34	saving	save	VERB
ftr-341	397	35	by	by	ADP
ftr-341	397	36	participants	participant	NOUN
ftr-341	397	37	.	.	PUNCT
ftr-341	398	1	increased	increase	VERB
ftr-341	398	2	savings	saving	NOUN
ftr-341	398	3	is	be	AUX
ftr-341	398	4	the	the	DET
ftr-341	398	5	variable	variable	NOUN
ftr-341	398	6	that	that	PRON
ftr-341	398	7	makes	make	VERB
ftr-341	398	8	these	these	DET
ftr-341	398	9	plans	plan	NOUN
ftr-341	398	10	more	more	ADV
ftr-341	398	11	effective	effective	ADJ
ftr-341	398	12	than	than	ADP
ftr-341	398	13	a	a	DET
ftr-341	398	14	traditional	traditional	ADJ
ftr-341	398	15	grant	grant	NOUN
ftr-341	398	16	.	.	PUNCT
ftr-341	399	1	one	one	NUM
ftr-341	399	2	study	study	NOUN
ftr-341	399	3	focused	focus	VERB
ftr-341	399	4	on	on	ADP
ftr-341	399	5	the	the	DET
ftr-341	399	6	maine	maine	PROPN
ftr-341	399	7	nextgen	nextgen	PROPN
ftr-341	399	8	matching	matching	PROPN
ftr-341	399	9	grant	grant	PROPN
ftr-341	399	10	program	program	NOUN
ftr-341	399	11	(	(	PUNCT
ftr-341	399	12	before	before	ADP
ftr-341	399	13	the	the	DET
ftr-341	399	14	introduction	introduction	NOUN
ftr-341	399	15	of	of	ADP
ftr-341	399	16	the	the	DET
ftr-341	399	17	initial	initial	ADJ
ftr-341	399	18	contribution	contribution	NOUN
ftr-341	399	19	,	,	PUNCT
ftr-341	399	20	discussed	discuss	VERB
ftr-341	399	21	above	above	ADV
ftr-341	399	22	)	)	PUNCT
ftr-341	399	23	.	.	PUNCT
ftr-341	400	1	the	the	DET
ftr-341	400	2	program	program	NOUN
ftr-341	400	3	was	be	AUX
ftr-341	400	4	available	available	ADJ
ftr-341	400	5	to	to	ADP
ftr-341	400	6	lower	low	ADJ
ftr-341	400	7	-	-	PUNCT
ftr-341	400	8	income	income	NOUN
ftr-341	400	9	households	household	NOUN
ftr-341	400	10	,	,	PUNCT
ftr-341	400	11	defined	define	VERB
ftr-341	400	12	as	as	ADP
ftr-341	400	13	those	those	PRON
ftr-341	400	14	with	with	ADP
ftr-341	400	15	income	income	NOUN
ftr-341	400	16	below	below	ADP
ftr-341	400	17	$	$	SYM
ftr-341	400	18	50,000	50,000	NUM
ftr-341	400	19	adjusted	adjust	VERB
ftr-341	400	20	gross	gross	ADJ
ftr-341	400	21	income	income	NOUN
ftr-341	400	22	(	(	PUNCT
ftr-341	400	23	indexed	index	VERB
ftr-341	400	24	to	to	ADP
ftr-341	400	25	cpi	cpi	PROPN
ftr-341	400	26	)	)	PUNCT
ftr-341	400	27	.	.	PUNCT
ftr-341	401	1	of	of	ADP
ftr-341	401	2	the	the	DET
ftr-341	401	3	6,414,529	6,414,529	NUM
ftr-341	401	4	nexgen	nexgen	NOUN
ftr-341	401	5	accounts	account	NOUN
ftr-341	401	6	in	in	ADP
ftr-341	401	7	the	the	DET
ftr-341	401	8	state	state	NOUN
ftr-341	401	9	,	,	PUNCT
ftr-341	401	10	1,335	1,335	NUM
ftr-341	401	11	had	have	AUX
ftr-341	401	12	received	receive	VERB
ftr-341	401	13	at	at	ADV
ftr-341	401	14	least	least	ADV
ftr-341	401	15	one	one	NUM
ftr-341	401	16	matching	matching	NOUN
ftr-341	401	17	grant	grant	NOUN
ftr-341	401	18	,	,	PUNCT
ftr-341	401	19	meaning	mean	VERB
ftr-341	401	20	that	that	SCONJ
ftr-341	401	21	they	they	PRON
ftr-341	401	22	met	meet	VERB
ftr-341	401	23	this	this	DET
ftr-341	401	24	income	income	NOUN
ftr-341	401	25	threshold	threshold	NOUN
ftr-341	401	26	.	.	PUNCT
ftr-341	402	1	this	this	PRON
ftr-341	402	2	indicates	indicate	VERB
ftr-341	402	3	that	that	SCONJ
ftr-341	402	4	at	at	ADV
ftr-341	402	5	least	least	ADV
ftr-341	402	6	20	20	NUM
ftr-341	402	7	percent	percent	NOUN
ftr-341	402	8	of	of	ADP
ftr-341	402	9	the	the	DET
ftr-341	402	10	accounts	account	NOUN
ftr-341	402	11	were	be	AUX
ftr-341	402	12	held	hold	VERB
ftr-341	402	13	by	by	ADP
ftr-341	402	14	those	those	PRON
ftr-341	402	15	with	with	ADP
ftr-341	402	16	household	household	NOUN
ftr-341	402	17	agi	agi	NOUN
ftr-341	402	18	below	below	ADP
ftr-341	402	19	$	$	SYM
ftr-341	402	20	50,000	50,000	NUM
ftr-341	402	21	.	.	PUNCT
ftr-341	403	1	this	this	PRON
ftr-341	403	2	is	be	AUX
ftr-341	403	3	a	a	DET
ftr-341	403	4	stark	stark	ADJ
ftr-341	403	5	improvement	improvement	NOUN
ftr-341	403	6	over	over	ADP
ftr-341	403	7	the	the	DET
ftr-341	403	8	national	national	ADJ
ftr-341	403	9	data	datum	NOUN
ftr-341	403	10	discussed	discuss	VERB
ftr-341	403	11	previously	previously	ADV
ftr-341	403	12	where	where	SCONJ
ftr-341	403	13	those	those	PRON
ftr-341	403	14	in	in	ADP
ftr-341	403	15	the	the	DET
ftr-341	403	16	lower	low	ADJ
ftr-341	403	17	half	half	NOUN
ftr-341	403	18	of	of	ADP
ftr-341	403	19	the	the	DET
ftr-341	403	20	income	income	NOUN
ftr-341	403	21	distribution	distribution	NOUN
ftr-341	403	22	held	hold	VERB
ftr-341	403	23	only	only	ADV
ftr-341	403	24	2.8	2.8	NUM
ftr-341	403	25	percent	percent	NOUN
ftr-341	403	26	of	of	ADP
ftr-341	403	27	the	the	DET
ftr-341	403	28	529	529	NUM
ftr-341	403	29	84	84	NUM
ftr-341	403	30	.	.	PUNCT
ftr-341	404	1	press	press	NOUN
ftr-341	404	2	release	release	NOUN
ftr-341	404	3	,	,	PUNCT
ftr-341	404	4	fin	fin	NOUN
ftr-341	404	5	.	.	PUNCT
ftr-341	405	1	auth	auth	PROPN
ftr-341	405	2	.	.	PUNCT
ftr-341	405	3	of	of	ADP
ftr-341	405	4	maine	maine	PROPN
ftr-341	405	5	,	,	PUNCT
ftr-341	405	6	harold	harold	PROPN
ftr-341	405	7	alfond	alfond	PROPN
ftr-341	405	8	college	college	NOUN
ftr-341	405	9	challenge	challenge	NOUN
ftr-341	405	10	celebrates	celebrate	VERB
ftr-341	405	11	six	six	NUM
ftr-341	405	12	months	month	NOUN
ftr-341	405	13	of	of	ADP
ftr-341	405	14	awards	award	NOUN
ftr-341	405	15	(	(	PUNCT
ftr-341	405	16	aug	aug	PROPN
ftr-341	405	17	.	.	PROPN
ftr-341	405	18	1	1	NUM
ftr-341	405	19	,	,	PUNCT
ftr-341	405	20	2008	2008	NUM
ftr-341	405	21	)	)	PUNCT
ftr-341	405	22	,	,	PUNCT
ftr-341	405	23	http://www.famemaine.com/	http://www.famemaine.com/	NOUN
ftr-341	405	24	blog	blog	NOUN
ftr-341	405	25	/	/	SYM
ftr-341	405	26	post	post	NOUN
ftr-341	405	27	/	/	SYM
ftr-341	405	28	harold_alfond_college_challeng.aspx	harold_alfond_college_challeng.aspx	NOUN
ftr-341	405	29	.	.	NOUN
ftr-341	405	30	85	85	NUM
ftr-341	405	31	.	.	PUNCT
ftr-341	406	1	there	there	PRON
ftr-341	406	2	were	be	VERB
ftr-341	406	3	7,560	7,560	NUM
ftr-341	406	4	total	total	ADJ
ftr-341	406	5	respondents	respondent	NOUN
ftr-341	406	6	and	and	CCONJ
ftr-341	406	7	750	750	NUM
ftr-341	406	8	indicated	indicate	VERB
ftr-341	406	9	having	have	VERB
ftr-341	406	10	a	a	DET
ftr-341	406	11	529	529	NUM
ftr-341	406	12	plan	plan	NOUN
ftr-341	406	13	.	.	PUNCT
ftr-341	407	1	see	see	VERB
ftr-341	407	2	supra	supra	ADJ
ftr-341	407	3	table	table	NOUN
ftr-341	407	4	3	3	NUM
ftr-341	407	5	.	.	NOUN
ftr-341	407	6	86	86	NUM
ftr-341	407	7	.	.	PUNCT
ftr-341	408	1	see	see	VERB
ftr-341	408	2	margaret	margaret	PROPN
ftr-341	408	3	clancy	clancy	PROPN
ftr-341	408	4	,	,	PUNCT
ftr-341	408	5	lisa	lisa	PROPN
ftr-341	408	6	reyes	reyes	PROPN
ftr-341	408	7	mason	mason	PROPN
ftr-341	408	8	&	&	CCONJ
ftr-341	408	9	soda	soda	PROPN
ftr-341	408	10	lo	lo	PROPN
ftr-341	408	11	,	,	PUNCT
ftr-341	408	12	ctr	ctr	PROPN
ftr-341	408	13	.	.	PUNCT
ftr-341	409	1	for	for	ADP
ftr-341	409	2	soc	soc	PROPN
ftr-341	409	3	.	.	PUNCT
ftr-341	410	1	dev	dev	PROPN
ftr-341	410	2	.	.	PROPN
ftr-341	410	3	,	,	PUNCT
ftr-341	410	4	wash	wash	NOUN
ftr-341	410	5	.	.	PUNCT
ftr-341	411	1	univ	univ	PROPN
ftr-341	411	2	.	.	PUNCT
ftr-341	412	1	st	st	PROPN
ftr-341	412	2	.	.	PROPN
ftr-341	412	3	louis	louis	PROPN
ftr-341	412	4	,	,	PUNCT
ftr-341	412	5	state	state	NOUN
ftr-341	412	6	529	529	NUM
ftr-341	412	7	matching	matching	NOUN
ftr-341	412	8	grant	grant	NOUN
ftr-341	412	9	program	program	NOUN
ftr-341	412	10	summary	summary	NOUN
ftr-341	412	11	(	(	PUNCT
ftr-341	412	12	2008	2008	NUM
ftr-341	412	13	)	)	PUNCT
ftr-341	412	14	,	,	PUNCT
ftr-341	412	15	available	available	ADJ
ftr-341	412	16	at	at	ADP
ftr-341	412	17	http://csd.wustl.edu/publications/documents	http://csd.wustl.edu/publications/document	NOUN
ftr-341	412	18	/529_summary.pdf	/529_summary.pdf	PROPN
ftr-341	412	19	.	.	PROPN
ftr-341	413	1	124	124	NUM
ftr-341	413	2	florida	florida	PROPN
ftr-341	413	3	tax	tax	NOUN
ftr-341	413	4	review	review	NOUN
ftr-341	414	1	[	[	X
ftr-341	414	2	vol	vol	NOUN
ftr-341	414	3	.	.	PUNCT
ftr-341	414	4	11:2	11:2	NUM
ftr-341	414	5	accounts;87	accounts;87	VERB
ftr-341	414	6	$	$	SYM
ftr-341	414	7	50,000	50,000	NUM
ftr-341	414	8	is	be	AUX
ftr-341	414	9	roughly	roughly	ADV
ftr-341	414	10	the	the	DET
ftr-341	414	11	55th	55th	ADJ
ftr-341	414	12	percentile	percentile	NOUN
ftr-341	414	13	in	in	ADP
ftr-341	414	14	terms	term	NOUN
ftr-341	414	15	of	of	ADP
ftr-341	414	16	income	income	NOUN
ftr-341	414	17	distribution.88	distribution.88	PROPN
ftr-341	414	18	the	the	DET
ftr-341	414	19	data	datum	NOUN
ftr-341	414	20	further	far	ADV
ftr-341	414	21	shows	show	VERB
ftr-341	414	22	that	that	SCONJ
ftr-341	414	23	at	at	ADV
ftr-341	414	24	least	least	ADV
ftr-341	414	25	2	2	NUM
ftr-341	414	26	percent	percent	NOUN
ftr-341	414	27	of	of	ADP
ftr-341	414	28	the	the	DET
ftr-341	414	29	participants	participant	NOUN
ftr-341	414	30	have	have	VERB
ftr-341	414	31	household	household	NOUN
ftr-341	414	32	agi	agi	NOUN
ftr-341	414	33	of	of	ADP
ftr-341	414	34	less	less	ADJ
ftr-341	414	35	than	than	ADP
ftr-341	414	36	$	$	SYM
ftr-341	414	37	20,000	20,000	NUM
ftr-341	414	38	compared	compare	VERB
ftr-341	414	39	to	to	ADP
ftr-341	414	40	around	around	ADP
ftr-341	414	41	.1	.1	NUM
ftr-341	414	42	percent	percent	NOUN
ftr-341	414	43	in	in	ADP
ftr-341	414	44	the	the	DET
ftr-341	414	45	national	national	ADJ
ftr-341	414	46	survey.89	survey.89	NOUN
ftr-341	414	47	the	the	DET
ftr-341	414	48	results	result	NOUN
ftr-341	414	49	of	of	ADP
ftr-341	414	50	the	the	DET
ftr-341	414	51	study	study	NOUN
ftr-341	414	52	on	on	ADP
ftr-341	414	53	maine	maine	PROPN
ftr-341	414	54	’s	’s	PART
ftr-341	414	55	matching	matching	PROPN
ftr-341	414	56	grant	grant	NOUN
ftr-341	414	57	program	program	NOUN
ftr-341	414	58	also	also	ADV
ftr-341	414	59	support	support	VERB
ftr-341	414	60	the	the	DET
ftr-341	414	61	fact	fact	NOUN
ftr-341	414	62	that	that	PRON
ftr-341	414	63	lowerand	lowerand	VERB
ftr-341	414	64	moderate	moderate	ADJ
ftr-341	414	65	-	-	PUNCT
ftr-341	414	66	income	income	NOUN
ftr-341	414	67	people	people	NOUN
ftr-341	414	68	are	be	AUX
ftr-341	414	69	incentivized	incentivize	VERB
ftr-341	414	70	to	to	PART
ftr-341	414	71	save	save	VERB
ftr-341	414	72	by	by	ADP
ftr-341	414	73	the	the	DET
ftr-341	414	74	program	program	NOUN
ftr-341	414	75	.	.	PUNCT
ftr-341	415	1	the	the	DET
ftr-341	415	2	report	report	NOUN
ftr-341	415	3	states	state	VERB
ftr-341	415	4	that	that	SCONJ
ftr-341	415	5	“	"	PUNCT
ftr-341	415	6	the	the	DET
ftr-341	415	7	most	most	ADV
ftr-341	415	8	important	important	ADJ
ftr-341	415	9	results	result	NOUN
ftr-341	415	10	of	of	ADP
ftr-341	415	11	this	this	DET
ftr-341	415	12	study	study	NOUN
ftr-341	415	13	are	be	AUX
ftr-341	415	14	the	the	DET
ftr-341	415	15	simple	simple	ADJ
ftr-341	415	16	facts	fact	NOUN
ftr-341	415	17	that	that	SCONJ
ftr-341	415	18	low	low	ADJ
ftr-341	415	19	-	-	PUNCT
ftr-341	415	20	to	to	ADP
ftr-341	415	21	-	-	PUNCT
ftr-341	415	22	moderate	moderate	ADJ
ftr-341	415	23	income	income	NOUN
ftr-341	415	24	individuals	individual	NOUN
ftr-341	415	25	save	save	VERB
ftr-341	415	26	in	in	ADP
ftr-341	415	27	nextgen	nextgen	NOUN
ftr-341	415	28	,	,	PUNCT
ftr-341	415	29	and	and	CCONJ
ftr-341	415	30	save	save	VERB
ftr-341	415	31	through	through	ADP
ftr-341	415	32	the	the	DET
ftr-341	415	33	matching	matching	NOUN
ftr-341	415	34	grant	grant	NOUN
ftr-341	415	35	program	program	NOUN
ftr-341	415	36	,	,	PUNCT
ftr-341	415	37	”	"	PUNCT
ftr-341	415	38	and	and	CCONJ
ftr-341	415	39	that	that	SCONJ
ftr-341	415	40	“	"	PUNCT
ftr-341	415	41	income	income	NOUN
ftr-341	415	42	level	level	NOUN
ftr-341	415	43	is	be	AUX
ftr-341	415	44	not	not	PART
ftr-341	415	45	statistically	statistically	ADV
ftr-341	415	46	associated	associate	VERB
ftr-341	415	47	with	with	ADP
ftr-341	415	48	saving	save	VERB
ftr-341	415	49	performance	performance	NOUN
ftr-341	415	50	.	.	PUNCT
ftr-341	416	1	”90	”90	PUNCT
ftr-341	417	1	the	the	DET
ftr-341	417	2	study	study	NOUN
ftr-341	417	3	further	far	ADV
ftr-341	417	4	finds	find	VERB
ftr-341	417	5	that	that	SCONJ
ftr-341	417	6	about	about	ADV
ftr-341	417	7	80	80	NUM
ftr-341	417	8	percent	percent	NOUN
ftr-341	417	9	of	of	ADP
ftr-341	417	10	those	those	PRON
ftr-341	417	11	who	who	PRON
ftr-341	417	12	receive	receive	VERB
ftr-341	417	13	a	a	DET
ftr-341	417	14	matching	matching	NOUN
ftr-341	417	15	grant	grant	NOUN
ftr-341	417	16	go	go	VERB
ftr-341	417	17	on	on	ADP
ftr-341	417	18	to	to	PART
ftr-341	417	19	receive	receive	VERB
ftr-341	417	20	continued	continue	VERB
ftr-341	417	21	matching	matching	NOUN
ftr-341	417	22	contributions	contribution	NOUN
ftr-341	417	23	.	.	PUNCT
ftr-341	418	1	the	the	DET
ftr-341	418	2	“	"	PUNCT
ftr-341	418	3	very	very	ADV
ftr-341	418	4	positive	positive	ADJ
ftr-341	418	5	impact	impact	NOUN
ftr-341	418	6	on	on	ADP
ftr-341	418	7	lowand	lowand	ADJ
ftr-341	418	8	moderate	moderate	ADJ
ftr-341	418	9	-	-	PUNCT
ftr-341	418	10	income	income	NOUN
ftr-341	418	11	families	family	NOUN
ftr-341	418	12	”	"	PUNCT
ftr-341	418	13	eventually	eventually	ADV
ftr-341	418	14	formed	form	VERB
ftr-341	418	15	the	the	DET
ftr-341	418	16	basis	basis	NOUN
ftr-341	418	17	for	for	ADP
ftr-341	418	18	a	a	DET
ftr-341	418	19	proposal	proposal	NOUN
ftr-341	418	20	of	of	ADP
ftr-341	418	21	a	a	DET
ftr-341	418	22	similar	similar	ADJ
ftr-341	418	23	matching	matching	NOUN
ftr-341	418	24	grant	grant	NOUN
ftr-341	418	25	program	program	NOUN
ftr-341	418	26	in	in	ADP
ftr-341	418	27	missouri.91	missouri.91	NOUN
ftr-341	418	28	the	the	DET
ftr-341	418	29	fact	fact	NOUN
ftr-341	418	30	that	that	SCONJ
ftr-341	418	31	a	a	DET
ftr-341	418	32	matching	matching	NOUN
ftr-341	418	33	grant	grant	NOUN
ftr-341	418	34	program	program	NOUN
ftr-341	418	35	encourages	encourage	VERB
ftr-341	418	36	participation	participation	NOUN
ftr-341	418	37	as	as	ADP
ftr-341	418	38	compared	compare	VERB
ftr-341	418	39	to	to	ADP
ftr-341	418	40	deductions	deduction	NOUN
ftr-341	418	41	is	be	AUX
ftr-341	418	42	also	also	ADV
ftr-341	418	43	evidenced	evidence	VERB
ftr-341	418	44	by	by	ADP
ftr-341	418	45	a	a	DET
ftr-341	418	46	comparison	comparison	NOUN
ftr-341	418	47	of	of	ADP
ftr-341	418	48	the	the	DET
ftr-341	418	49	kansas	kansas	PROPN
ftr-341	418	50	and	and	CCONJ
ftr-341	418	51	louisiana	louisiana	PROPN
ftr-341	418	52	529	529	NUM
ftr-341	418	53	programs	program	NOUN
ftr-341	418	54	.	.	PUNCT
ftr-341	419	1	the	the	DET
ftr-341	419	2	programs	program	NOUN
ftr-341	419	3	are	be	AUX
ftr-341	419	4	similar	similar	ADJ
ftr-341	419	5	in	in	ADP
ftr-341	419	6	most	most	ADJ
ftr-341	419	7	respects	respect	NOUN
ftr-341	419	8	,	,	PUNCT
ftr-341	419	9	but	but	CCONJ
ftr-341	419	10	at	at	ADP
ftr-341	419	11	the	the	DET
ftr-341	419	12	time	time	NOUN
ftr-341	419	13	of	of	ADP
ftr-341	419	14	the	the	DET
ftr-341	419	15	study	study	NOUN
ftr-341	419	16	louisiana	louisiana	PROPN
ftr-341	419	17	offered	offer	VERB
ftr-341	419	18	a	a	DET
ftr-341	419	19	progressive	progressive	ADJ
ftr-341	419	20	matching	matching	NOUN
ftr-341	419	21	grant	grant	NOUN
ftr-341	419	22	system	system	NOUN
ftr-341	419	23	(	(	PUNCT
ftr-341	419	24	increasing	increase	VERB
ftr-341	419	25	the	the	DET
ftr-341	419	26	amount	amount	NOUN
ftr-341	419	27	of	of	ADP
ftr-341	419	28	the	the	DET
ftr-341	419	29	match	match	NOUN
ftr-341	419	30	as	as	SCONJ
ftr-341	419	31	income	income	NOUN
ftr-341	419	32	decreased	decrease	VERB
ftr-341	419	33	)	)	PUNCT
ftr-341	419	34	while	while	SCONJ
ftr-341	419	35	kansas	kansas	PROPN
ftr-341	419	36	offered	offer	VERB
ftr-341	419	37	only	only	ADV
ftr-341	419	38	the	the	DET
ftr-341	419	39	deduction	deduction	NOUN
ftr-341	419	40	.	.	PUNCT
ftr-341	420	1	in	in	ADP
ftr-341	420	2	louisiana	louisiana	PROPN
ftr-341	420	3	,	,	PUNCT
ftr-341	420	4	participants	participant	NOUN
ftr-341	420	5	in	in	ADP
ftr-341	420	6	the	the	DET
ftr-341	420	7	0	0	NUM
ftr-341	420	8	-	-	SYM
ftr-341	420	9	50	50	NUM
ftr-341	420	10	income	income	NOUN
ftr-341	420	11	percentiles	percentile	NOUN
ftr-341	420	12	held	hold	VERB
ftr-341	420	13	almost	almost	ADV
ftr-341	420	14	23	23	NUM
ftr-341	420	15	percent	percent	NOUN
ftr-341	420	16	of	of	ADP
ftr-341	420	17	the	the	DET
ftr-341	420	18	total	total	ADJ
ftr-341	420	19	accounts	account	NOUN
ftr-341	420	20	.	.	PUNCT
ftr-341	421	1	participants	participant	NOUN
ftr-341	421	2	of	of	ADP
ftr-341	421	3	the	the	DET
ftr-341	421	4	same	same	ADJ
ftr-341	421	5	income	income	NOUN
ftr-341	421	6	level	level	NOUN
ftr-341	421	7	in	in	ADP
ftr-341	421	8	kansas	kansas	PROPN
ftr-341	421	9	held	hold	VERB
ftr-341	421	10	only	only	ADV
ftr-341	421	11	about	about	ADV
ftr-341	421	12	8	8	NUM
ftr-341	421	13	percent	percent	NOUN
ftr-341	421	14	of	of	ADP
ftr-341	421	15	the	the	DET
ftr-341	421	16	total	total	ADJ
ftr-341	421	17	529	529	NUM
ftr-341	421	18	accounts	account	NOUN
ftr-341	421	19	.	.	PUNCT
ftr-341	422	1	both	both	PRON
ftr-341	422	2	of	of	ADP
ftr-341	422	3	these	these	DET
ftr-341	422	4	studies	study	NOUN
ftr-341	422	5	compare	compare	VERB
ftr-341	422	6	the	the	DET
ftr-341	422	7	use	use	NOUN
ftr-341	422	8	of	of	ADP
ftr-341	422	9	matching	match	VERB
ftr-341	422	10	grants	grant	NOUN
ftr-341	422	11	to	to	ADP
ftr-341	422	12	the	the	DET
ftr-341	422	13	use	use	NOUN
ftr-341	422	14	of	of	ADP
ftr-341	422	15	deductions	deduction	NOUN
ftr-341	422	16	and	and	CCONJ
ftr-341	422	17	find	find	VERB
ftr-341	422	18	significantly	significantly	ADV
ftr-341	422	19	increased	increase	VERB
ftr-341	422	20	participation	participation	NOUN
ftr-341	422	21	among	among	ADP
ftr-341	422	22	low	low	ADJ
ftr-341	422	23	-	-	PUNCT
ftr-341	422	24	tomoderate	tomoderate	ADJ
ftr-341	422	25	-	-	PUNCT
ftr-341	422	26	income	income	NOUN
ftr-341	422	27	households	household	NOUN
ftr-341	422	28	with	with	ADP
ftr-341	422	29	use	use	NOUN
ftr-341	422	30	of	of	ADP
ftr-341	422	31	matching	matching	NOUN
ftr-341	422	32	grants	grant	NOUN
ftr-341	422	33	.	.	PUNCT
ftr-341	423	1	while	while	SCONJ
ftr-341	423	2	a	a	DET
ftr-341	423	3	refundable	refundable	ADJ
ftr-341	423	4	credit	credit	NOUN
ftr-341	423	5	provides	provide	VERB
ftr-341	423	6	an	an	DET
ftr-341	423	7	economically	economically	ADV
ftr-341	423	8	equivalent	equivalent	ADJ
ftr-341	423	9	benefit	benefit	NOUN
ftr-341	423	10	to	to	ADP
ftr-341	423	11	a	a	DET
ftr-341	423	12	matching	matching	NOUN
ftr-341	423	13	grant	grant	NOUN
ftr-341	423	14	,	,	PUNCT
ftr-341	423	15	empirical	empirical	ADJ
ftr-341	423	16	evidence	evidence	NOUN
ftr-341	423	17	has	have	AUX
ftr-341	423	18	shown	show	VERB
ftr-341	423	19	that	that	SCONJ
ftr-341	423	20	people	people	NOUN
ftr-341	423	21	are	be	AUX
ftr-341	423	22	more	more	ADV
ftr-341	423	23	incentivized	incentivize	VERB
ftr-341	423	24	by	by	ADP
ftr-341	423	25	the	the	DET
ftr-341	423	26	matching	matching	NOUN
ftr-341	423	27	grant	grant	NOUN
ftr-341	423	28	than	than	ADP
ftr-341	423	29	the	the	DET
ftr-341	423	30	equivalent	equivalent	ADJ
ftr-341	423	31	credit	credit	NOUN
ftr-341	423	32	.	.	PUNCT
ftr-341	424	1	the	the	DET
ftr-341	424	2	main	main	ADJ
ftr-341	424	3	study	study	NOUN
ftr-341	424	4	in	in	ADP
ftr-341	424	5	this	this	DET
ftr-341	424	6	area	area	NOUN
ftr-341	424	7	found	find	VERB
ftr-341	424	8	that	that	SCONJ
ftr-341	424	9	participants	participant	NOUN
ftr-341	424	10	gave	give	VERB
ftr-341	424	11	around	around	ADV
ftr-341	424	12	20	20	NUM
ftr-341	424	13	percent	percent	NOUN
ftr-341	424	14	more	more	ADJ
ftr-341	424	15	to	to	ADP
ftr-341	424	16	charities	charity	NOUN
ftr-341	424	17	when	when	SCONJ
ftr-341	424	18	the	the	DET
ftr-341	424	19	incentive	incentive	NOUN
ftr-341	424	20	87	87	NUM
ftr-341	424	21	.	.	PUNCT
ftr-341	425	1	of	of	ADP
ftr-341	425	2	the	the	DET
ftr-341	425	3	750	750	NUM
ftr-341	425	4	accounts	account	NOUN
ftr-341	425	5	in	in	ADP
ftr-341	425	6	the	the	DET
ftr-341	425	7	survey	survey	NOUN
ftr-341	425	8	,	,	PUNCT
ftr-341	425	9	twenty	twenty	NUM
ftr-341	425	10	-	-	PUNCT
ftr-341	425	11	one	one	NUM
ftr-341	425	12	were	be	AUX
ftr-341	425	13	held	hold	VERB
ftr-341	425	14	by	by	ADP
ftr-341	425	15	those	those	PRON
ftr-341	425	16	in	in	ADP
ftr-341	425	17	the	the	DET
ftr-341	425	18	0	0	NUM
ftr-341	425	19	-	-	SYM
ftr-341	425	20	50	50	NUM
ftr-341	425	21	percentiles	percentile	NOUN
ftr-341	425	22	.	.	PUNCT
ftr-341	426	1	see	see	VERB
ftr-341	426	2	supra	supra	ADJ
ftr-341	426	3	table	table	NOUN
ftr-341	426	4	3	3	NUM
ftr-341	426	5	.	.	PROPN
ftr-341	426	6	88	88	NUM
ftr-341	426	7	.	.	PUNCT
ftr-341	427	1	dep’t	dep’t	NOUN
ftr-341	427	2	treas	treas	PROPN
ftr-341	427	3	.	.	PUNCT
ftr-341	427	4	,	,	PUNCT
ftr-341	427	5	analysis	analysis	NOUN
ftr-341	427	6	of	of	ADP
ftr-341	427	7	section	section	NOUN
ftr-341	427	8	529	529	NUM
ftr-341	427	9	,	,	PUNCT
ftr-341	427	10	supra	supra	PROPN
ftr-341	427	11	note	note	NOUN
ftr-341	427	12	30	30	NUM
ftr-341	427	13	,	,	PUNCT
ftr-341	427	14	at	at	ADP
ftr-341	427	15	11	11	NUM
ftr-341	427	16	(	(	PUNCT
ftr-341	427	17	noting	note	VERB
ftr-341	427	18	less	less	ADJ
ftr-341	427	19	than	than	ADP
ftr-341	427	20	1	1	NUM
ftr-341	427	21	percent	percent	NOUN
ftr-341	427	22	participation	participation	NOUN
ftr-341	427	23	)	)	PUNCT
ftr-341	427	24	;	;	PUNCT
ftr-341	427	25	margaret	margaret	PROPN
ftr-341	427	26	clancy	clancy	PROPN
ftr-341	427	27	,	,	PUNCT
ftr-341	427	28	chang	chang	PROPN
ftr-341	427	29	-	-	PUNCT
ftr-341	427	30	keun	keun	PROPN
ftr-341	427	31	han	han	PROPN
ftr-341	427	32	,	,	PUNCT
ftr-341	427	33	lisa	lisa	PROPN
ftr-341	427	34	reyes	reyes	PROPN
ftr-341	427	35	mason	mason	PROPN
ftr-341	427	36	&	&	CCONJ
ftr-341	427	37	michael	michael	PROPN
ftr-341	427	38	sherraden	sherraden	PROPN
ftr-341	427	39	,	,	PUNCT
ftr-341	427	40	ctr	ctr	PROPN
ftr-341	427	41	.	.	PUNCT
ftr-341	428	1	for	for	ADP
ftr-341	428	2	soc	soc	PROPN
ftr-341	428	3	.	.	PUNCT
ftr-341	429	1	dev	dev	PROPN
ftr-341	429	2	.	.	PROPN
ftr-341	429	3	,	,	PUNCT
ftr-341	429	4	wash	wash	NOUN
ftr-341	429	5	.	.	PUNCT
ftr-341	430	1	univ	univ	PROPN
ftr-341	430	2	.	.	PUNCT
ftr-341	431	1	st	st	PROPN
ftr-341	431	2	.	.	PROPN
ftr-341	431	3	louis	louis	PROPN
ftr-341	431	4	,	,	PUNCT
ftr-341	431	5	inclusion	inclusion	NOUN
ftr-341	431	6	in	in	ADP
ftr-341	431	7	college	college	NOUN
ftr-341	431	8	savings	saving	NOUN
ftr-341	431	9	plans	plan	NOUN
ftr-341	431	10	:	:	PUNCT
ftr-341	431	11	participation	participation	NOUN
ftr-341	431	12	and	and	CCONJ
ftr-341	431	13	saving	save	VERB
ftr-341	431	14	in	in	ADP
ftr-341	431	15	maine	maine	PROPN
ftr-341	431	16	’s	’s	PART
ftr-341	431	17	matching	matching	PROPN
ftr-341	431	18	grant	grant	NOUN
ftr-341	431	19	program	program	NOUN
ftr-341	431	20	5	5	NUM
ftr-341	431	21	(	(	PUNCT
ftr-341	431	22	2006	2006	NUM
ftr-341	431	23	)	)	PUNCT
ftr-341	431	24	,	,	PUNCT
ftr-341	431	25	http://csd.wustl.edu/publications/documents/rp06-03.pdf	http://csd.wustl.edu/publications/documents/rp06-03.pdf	PROPN
ftr-341	431	26	.	.	PROPN
ftr-341	431	27	89	89	NUM
ftr-341	431	28	.	.	PUNCT
ftr-341	432	1	only	only	ADV
ftr-341	432	2	one	one	NUM
ftr-341	432	3	of	of	ADP
ftr-341	432	4	the	the	DET
ftr-341	432	5	750	750	NUM
ftr-341	432	6	survey	survey	NOUN
ftr-341	432	7	participants	participant	NOUN
ftr-341	432	8	was	be	AUX
ftr-341	432	9	in	in	ADP
ftr-341	432	10	the	the	DET
ftr-341	432	11	0	0	NUM
ftr-341	432	12	-	-	SYM
ftr-341	432	13	25	25	NUM
ftr-341	432	14	percentile	percentile	NOUN
ftr-341	432	15	,	,	PUNCT
ftr-341	432	16	which	which	PRON
ftr-341	432	17	corresponds	correspond	VERB
ftr-341	432	18	to	to	ADP
ftr-341	432	19	a	a	DET
ftr-341	432	20	maximum	maximum	ADJ
ftr-341	432	21	income	income	NOUN
ftr-341	432	22	of	of	ADP
ftr-341	432	23	roughly	roughly	ADV
ftr-341	432	24	$	$	SYM
ftr-341	432	25	22,500	22,500	NUM
ftr-341	432	26	.	.	PUNCT
ftr-341	433	1	90	90	NUM
ftr-341	433	2	.	.	PUNCT
ftr-341	434	1	clancy	clancy	PROPN
ftr-341	434	2	,	,	PUNCT
ftr-341	434	3	han	han	PROPN
ftr-341	434	4	,	,	PUNCT
ftr-341	434	5	mason	mason	PROPN
ftr-341	434	6	&	&	CCONJ
ftr-341	434	7	sherraden	sherraden	PROPN
ftr-341	434	8	,	,	PUNCT
ftr-341	434	9	supra	supra	PROPN
ftr-341	434	10	note	note	NOUN
ftr-341	434	11	88	88	NUM
ftr-341	434	12	,	,	PUNCT
ftr-341	434	13	at	at	ADP
ftr-341	434	14	40	40	NUM
ftr-341	434	15	.	.	PUNCT
ftr-341	434	16	91	91	NUM
ftr-341	434	17	.	.	PUNCT
ftr-341	435	1	press	press	NOUN
ftr-341	435	2	release	release	NOUN
ftr-341	435	3	,	,	PUNCT
ftr-341	435	4	george	george	PROPN
ftr-341	435	5	warren	warren	PROPN
ftr-341	435	6	brown	brown	PROPN
ftr-341	435	7	sch	sch	PROPN
ftr-341	435	8	.	.	PROPN
ftr-341	435	9	of	of	ADP
ftr-341	435	10	soc	soc	PROPN
ftr-341	435	11	.	.	PUNCT
ftr-341	436	1	work	work	NOUN
ftr-341	436	2	,	,	PUNCT
ftr-341	436	3	wash	wash	NOUN
ftr-341	436	4	.	.	PUNCT
ftr-341	437	1	univ	univ	PROPN
ftr-341	437	2	.	.	PUNCT
ftr-341	437	3	st	st	PROPN
ftr-341	437	4	.	.	PROPN
ftr-341	437	5	louis	louis	PROPN
ftr-341	437	6	,	,	PUNCT
ftr-341	437	7	center	center	NOUN
ftr-341	437	8	for	for	ADP
ftr-341	437	9	social	social	ADJ
ftr-341	437	10	development	development	NOUN
ftr-341	437	11	’s	’s	PART
ftr-341	437	12	research	research	NOUN
ftr-341	437	13	informs	inform	VERB
ftr-341	437	14	missouri	missouri	PROPN
ftr-341	437	15	’s	’s	PART
ftr-341	437	16	legacy	legacy	PROPN
ftr-341	437	17	initiative	initiative	NOUN
ftr-341	437	18	(	(	PUNCT
ftr-341	437	19	jan	jan	PROPN
ftr-341	437	20	.	.	PROPN
ftr-341	437	21	22	22	NUM
ftr-341	437	22	,	,	PUNCT
ftr-341	437	23	2007	2007	NUM
ftr-341	437	24	)	)	PUNCT
ftr-341	437	25	,	,	PUNCT
ftr-341	437	26	http://gwbweb.wustl.edu/newsroom/pressrelease/pages/	http://gwbweb.wustl.edu/newsroom/pressrelease/pages/	PROPN
ftr-341	437	27	missouritreasurersarahsteelman.aspx	missouritreasurersarahsteelman.aspx	NOUN
ftr-341	437	28	.	.	PROPN
ftr-341	437	29	2011	2011	NUM
ftr-341	437	30	]	]	PUNCT
ftr-341	437	31	in	in	ADP
ftr-341	437	32	defense	defense	NOUN
ftr-341	437	33	of	of	ADP
ftr-341	437	34	college	college	NOUN
ftr-341	437	35	savings	saving	NOUN
ftr-341	437	36	plans	plan	NOUN
ftr-341	437	37	125	125	NUM
ftr-341	437	38	was	be	AUX
ftr-341	437	39	structured	structure	VERB
ftr-341	437	40	as	as	ADP
ftr-341	437	41	a	a	DET
ftr-341	437	42	matching	matching	NOUN
ftr-341	437	43	grant	grant	NOUN
ftr-341	437	44	rather	rather	ADV
ftr-341	437	45	than	than	ADP
ftr-341	437	46	a	a	DET
ftr-341	437	47	subsidy	subsidy	NOUN
ftr-341	437	48	rebate.92	rebate.92	NOUN
ftr-341	437	49	for	for	ADP
ftr-341	437	50	this	this	DET
ftr-341	437	51	reason	reason	NOUN
ftr-341	437	52	,	,	PUNCT
ftr-341	437	53	the	the	DET
ftr-341	437	54	ideal	ideal	ADJ
ftr-341	437	55	program	program	NOUN
ftr-341	437	56	should	should	AUX
ftr-341	437	57	use	use	VERB
ftr-341	437	58	a	a	DET
ftr-341	437	59	matching	matching	NOUN
ftr-341	437	60	grant	grant	NOUN
ftr-341	437	61	in	in	ADP
ftr-341	437	62	order	order	NOUN
ftr-341	437	63	to	to	PART
ftr-341	437	64	induce	induce	VERB
ftr-341	437	65	the	the	DET
ftr-341	437	66	most	most	ADV
ftr-341	437	67	savings.93	savings.93	PROPN
ftr-341	437	68	b.	b.	PROPN
ftr-341	437	69	reduce	reduce	VERB
ftr-341	437	70	regressivity	regressivity	NOUN
ftr-341	437	71	the	the	DET
ftr-341	437	72	role	role	NOUN
ftr-341	437	73	of	of	ADP
ftr-341	437	74	federal	federal	ADJ
ftr-341	437	75	financial	financial	ADJ
ftr-341	437	76	aid	aid	NOUN
ftr-341	437	77	is	be	AUX
ftr-341	437	78	to	to	PART
ftr-341	437	79	increase	increase	VERB
ftr-341	437	80	enrollment	enrollment	NOUN
ftr-341	437	81	in	in	ADP
ftr-341	437	82	higher	high	ADJ
ftr-341	437	83	education	education	NOUN
ftr-341	437	84	.	.	PUNCT
ftr-341	438	1	lowerand	lowerand	VERB
ftr-341	438	2	middle	middle	ADJ
ftr-341	438	3	-	-	PUNCT
ftr-341	438	4	income	income	NOUN
ftr-341	438	5	students	student	NOUN
ftr-341	438	6	are	be	AUX
ftr-341	438	7	most	most	ADV
ftr-341	438	8	responsive	responsive	ADJ
ftr-341	438	9	to	to	ADP
ftr-341	438	10	and	and	CCONJ
ftr-341	438	11	in	in	ADP
ftr-341	438	12	need	need	NOUN
ftr-341	438	13	of	of	ADP
ftr-341	438	14	such	such	DET
ftr-341	438	15	an	an	DET
ftr-341	438	16	incentive	incentive	NOUN
ftr-341	438	17	,	,	PUNCT
ftr-341	438	18	and	and	CCONJ
ftr-341	438	19	grants	grant	NOUN
ftr-341	438	20	are	be	AUX
ftr-341	438	21	most	most	ADV
ftr-341	438	22	effectively	effectively	ADV
ftr-341	438	23	and	and	CCONJ
ftr-341	438	24	efficiently	efficiently	ADV
ftr-341	438	25	targeted	target	VERB
ftr-341	438	26	at	at	ADP
ftr-341	438	27	those	those	DET
ftr-341	438	28	groups	group	NOUN
ftr-341	438	29	.	.	PUNCT
ftr-341	439	1	in	in	ADP
ftr-341	439	2	order	order	NOUN
ftr-341	439	3	to	to	PART
ftr-341	439	4	achieve	achieve	VERB
ftr-341	439	5	that	that	DET
ftr-341	439	6	goal	goal	NOUN
ftr-341	439	7	through	through	ADP
ftr-341	439	8	529	529	NUM
ftr-341	439	9	plans	plan	NOUN
ftr-341	439	10	,	,	PUNCT
ftr-341	439	11	the	the	DET
ftr-341	439	12	plans	plan	NOUN
ftr-341	439	13	need	need	VERB
ftr-341	439	14	to	to	PART
ftr-341	439	15	be	be	AUX
ftr-341	439	16	made	make	VERB
ftr-341	439	17	not	not	PART
ftr-341	439	18	regressive	regressive	ADJ
ftr-341	439	19	but	but	CCONJ
ftr-341	439	20	progressive	progressive	ADJ
ftr-341	439	21	means	mean	NOUN
ftr-341	439	22	of	of	ADP
ftr-341	439	23	federal	federal	ADJ
ftr-341	439	24	financial	financial	ADJ
ftr-341	439	25	aid	aid	NOUN
ftr-341	439	26	.	.	PUNCT
ftr-341	440	1	there	there	PRON
ftr-341	440	2	are	be	VERB
ftr-341	440	3	a	a	DET
ftr-341	440	4	number	number	NOUN
ftr-341	440	5	of	of	ADP
ftr-341	440	6	simple	simple	ADJ
ftr-341	440	7	changes	change	NOUN
ftr-341	440	8	that	that	PRON
ftr-341	440	9	can	can	AUX
ftr-341	440	10	and	and	CCONJ
ftr-341	440	11	should	should	AUX
ftr-341	440	12	be	be	AUX
ftr-341	440	13	made	make	VERB
ftr-341	440	14	to	to	ADP
ftr-341	440	15	529	529	NUM
ftr-341	440	16	plans	plan	NOUN
ftr-341	440	17	to	to	PART
ftr-341	440	18	achieve	achieve	VERB
ftr-341	440	19	such	such	ADJ
ftr-341	440	20	progressivity	progressivity	NOUN
ftr-341	440	21	.	.	PUNCT
ftr-341	441	1	many	many	ADJ
ftr-341	441	2	of	of	ADP
ftr-341	441	3	these	these	DET
ftr-341	441	4	proposals	proposal	NOUN
ftr-341	441	5	have	have	AUX
ftr-341	441	6	been	be	AUX
ftr-341	441	7	experimented	experiment	VERB
ftr-341	441	8	with	with	ADP
ftr-341	441	9	for	for	ADP
ftr-341	441	10	state	state	NOUN
ftr-341	441	11	tax	tax	NOUN
ftr-341	441	12	purposes	purpose	NOUN
ftr-341	441	13	but	but	CCONJ
ftr-341	441	14	should	should	AUX
ftr-341	441	15	be	be	AUX
ftr-341	441	16	implemented	implement	VERB
ftr-341	441	17	for	for	ADP
ftr-341	441	18	federal	federal	ADJ
ftr-341	441	19	tax	tax	NOUN
ftr-341	441	20	purposes	purpose	NOUN
ftr-341	441	21	as	as	ADP
ftr-341	441	22	that	that	PRON
ftr-341	441	23	is	be	AUX
ftr-341	441	24	the	the	DET
ftr-341	441	25	primary	primary	ADJ
ftr-341	441	26	benefit	benefit	NOUN
ftr-341	441	27	of	of	ADP
ftr-341	441	28	the	the	DET
ftr-341	441	29	529	529	NUM
ftr-341	441	30	plans	plan	NOUN
ftr-341	441	31	.	.	PUNCT
ftr-341	442	1	first	first	ADV
ftr-341	442	2	,	,	PUNCT
ftr-341	442	3	there	there	PRON
ftr-341	442	4	should	should	AUX
ftr-341	442	5	be	be	AUX
ftr-341	442	6	an	an	DET
ftr-341	442	7	overall	overall	ADJ
ftr-341	442	8	contribution	contribution	NOUN
ftr-341	442	9	limit	limit	NOUN
ftr-341	442	10	.	.	PUNCT
ftr-341	443	1	this	this	PRON
ftr-341	443	2	is	be	AUX
ftr-341	443	3	probably	probably	ADV
ftr-341	443	4	most	most	ADV
ftr-341	443	5	easily	easily	ADV
ftr-341	443	6	implemented	implement	VERB
ftr-341	443	7	by	by	ADP
ftr-341	443	8	allowing	allow	VERB
ftr-341	443	9	only	only	ADV
ftr-341	443	10	one	one	NUM
ftr-341	443	11	account	account	NOUN
ftr-341	443	12	total	total	NOUN
ftr-341	443	13	(	(	PUNCT
ftr-341	443	14	as	as	SCONJ
ftr-341	443	15	opposed	oppose	VERB
ftr-341	443	16	to	to	ADP
ftr-341	443	17	one	one	NUM
ftr-341	443	18	per	per	ADP
ftr-341	443	19	state	state	NOUN
ftr-341	443	20	)	)	PUNCT
ftr-341	443	21	per	per	ADP
ftr-341	443	22	designated	designate	VERB
ftr-341	443	23	beneficiary	beneficiary	NOUN
ftr-341	443	24	.	.	PUNCT
ftr-341	444	1	it	it	PRON
ftr-341	444	2	may	may	AUX
ftr-341	444	3	also	also	ADV
ftr-341	444	4	be	be	AUX
ftr-341	444	5	that	that	SCONJ
ftr-341	444	6	the	the	DET
ftr-341	444	7	contribution	contribution	NOUN
ftr-341	444	8	limit	limit	NOUN
ftr-341	444	9	,	,	PUNCT
ftr-341	444	10	which	which	PRON
ftr-341	444	11	now	now	ADV
ftr-341	444	12	hovers	hover	VERB
ftr-341	444	13	around	around	ADV
ftr-341	444	14	$	$	SYM
ftr-341	444	15	300,000	300,000	NUM
ftr-341	444	16	,	,	PUNCT
ftr-341	444	17	should	should	AUX
ftr-341	444	18	be	be	AUX
ftr-341	444	19	lowered	lower	VERB
ftr-341	444	20	.	.	PUNCT
ftr-341	445	1	further	far	ADV
ftr-341	445	2	,	,	PUNCT
ftr-341	445	3	there	there	PRON
ftr-341	445	4	should	should	AUX
ftr-341	445	5	be	be	AUX
ftr-341	445	6	an	an	DET
ftr-341	445	7	income	income	NOUN
ftr-341	445	8	limit	limit	NOUN
ftr-341	445	9	which	which	PRON
ftr-341	445	10	an	an	DET
ftr-341	445	11	account	account	NOUN
ftr-341	445	12	owner	owner	NOUN
ftr-341	445	13	must	must	AUX
ftr-341	445	14	fall	fall	VERB
ftr-341	445	15	below	below	ADV
ftr-341	445	16	in	in	ADP
ftr-341	445	17	order	order	NOUN
ftr-341	445	18	to	to	PART
ftr-341	445	19	participate	participate	VERB
ftr-341	445	20	in	in	ADP
ftr-341	445	21	a	a	DET
ftr-341	445	22	529	529	NUM
ftr-341	445	23	plan.94	plan.94	NOUN
ftr-341	445	24	empirical	empirical	ADJ
ftr-341	445	25	evidence	evidence	NOUN
ftr-341	445	26	shows	show	VERB
ftr-341	445	27	that	that	SCONJ
ftr-341	445	28	low	low	ADJ
ftr-341	445	29	-	-	PUNCT
ftr-341	445	30	income	income	NOUN
ftr-341	445	31	families	family	NOUN
ftr-341	445	32	are	be	AUX
ftr-341	445	33	most	most	ADV
ftr-341	445	34	incentivized	incentivize	VERB
ftr-341	445	35	by	by	ADP
ftr-341	445	36	direct	direct	ADJ
ftr-341	445	37	financial	financial	ADJ
ftr-341	445	38	aid	aid	NOUN
ftr-341	445	39	,	,	PUNCT
ftr-341	445	40	but	but	CCONJ
ftr-341	445	41	middle	middle	ADJ
ftr-341	445	42	-	-	PUNCT
ftr-341	445	43	income	income	NOUN
ftr-341	445	44	families	family	NOUN
ftr-341	445	45	can	can	AUX
ftr-341	445	46	be	be	AUX
ftr-341	445	47	responsive	responsive	ADJ
ftr-341	445	48	to	to	ADP
ftr-341	445	49	such	such	ADJ
ftr-341	445	50	incentives	incentive	NOUN
ftr-341	445	51	as	as	ADV
ftr-341	445	52	well	well	ADV
ftr-341	445	53	.	.	PUNCT
ftr-341	446	1	middle	middle	ADJ
ftr-341	446	2	-	-	PUNCT
ftr-341	446	3	income	income	NOUN
ftr-341	446	4	families	family	NOUN
ftr-341	446	5	are	be	AUX
ftr-341	446	6	also	also	ADV
ftr-341	446	7	more	more	ADV
ftr-341	446	8	able	able	ADJ
ftr-341	446	9	to	to	PART
ftr-341	446	10	save	save	VERB
ftr-341	446	11	for	for	ADP
ftr-341	446	12	higher	high	ADJ
ftr-341	446	13	education	education	NOUN
ftr-341	446	14	and	and	CCONJ
ftr-341	446	15	take	take	VERB
ftr-341	446	16	advantage	advantage	NOUN
ftr-341	446	17	of	of	ADP
ftr-341	446	18	this	this	DET
ftr-341	446	19	particular	particular	ADJ
ftr-341	446	20	incentive	incentive	NOUN
ftr-341	446	21	.	.	PUNCT
ftr-341	447	1	thus	thus	ADV
ftr-341	447	2	it	it	PRON
ftr-341	447	3	is	be	AUX
ftr-341	447	4	probably	probably	ADV
ftr-341	447	5	the	the	DET
ftr-341	447	6	case	case	NOUN
ftr-341	447	7	that	that	PRON
ftr-341	447	8	direct	direct	ADJ
ftr-341	447	9	financial	financial	ADJ
ftr-341	447	10	aid	aid	NOUN
ftr-341	447	11	,	,	PUNCT
ftr-341	447	12	pell	pell	NOUN
ftr-341	447	13	grants	grant	NOUN
ftr-341	447	14	in	in	ADP
ftr-341	447	15	particular	particular	ADJ
ftr-341	447	16	,	,	PUNCT
ftr-341	447	17	should	should	AUX
ftr-341	447	18	remain	remain	VERB
ftr-341	447	19	focused	focused	ADJ
ftr-341	447	20	on	on	ADP
ftr-341	447	21	the	the	DET
ftr-341	447	22	lowest	low	ADJ
ftr-341	447	23	-	-	PUNCT
ftr-341	447	24	income	income	NOUN
ftr-341	447	25	families	family	NOUN
ftr-341	447	26	while	while	SCONJ
ftr-341	447	27	529	529	NUM
ftr-341	447	28	plans	plan	NOUN
ftr-341	447	29	may	may	AUX
ftr-341	447	30	be	be	AUX
ftr-341	447	31	a	a	DET
ftr-341	447	32	better	well	ADJ
ftr-341	447	33	vehicle	vehicle	NOUN
ftr-341	447	34	for	for	ADP
ftr-341	447	35	those	those	PRON
ftr-341	447	36	who	who	PRON
ftr-341	447	37	are	be	AUX
ftr-341	447	38	somewhat	somewhat	ADV
ftr-341	447	39	better	well	ADJ
ftr-341	447	40	off	off	ADP
ftr-341	447	41	but	but	CCONJ
ftr-341	447	42	not	not	PART
ftr-341	447	43	high	high	ADJ
ftr-341	447	44	-	-	PUNCT
ftr-341	447	45	income	income	NOUN
ftr-341	447	46	.	.	PUNCT
ftr-341	448	1	529	529	NUM
ftr-341	448	2	plans	plan	NOUN
ftr-341	448	3	can	can	AUX
ftr-341	448	4	still	still	ADV
ftr-341	448	5	be	be	AUX
ftr-341	448	6	92	92	NUM
ftr-341	448	7	.	.	PUNCT
ftr-341	449	1	catherine	catherine	PROPN
ftr-341	449	2	c.	c.	PROPN
ftr-341	449	3	eckel	eckel	PROPN
ftr-341	449	4	&	&	CCONJ
ftr-341	449	5	philip	philip	PROPN
ftr-341	449	6	j.	j.	PROPN
ftr-341	449	7	grossman	grossman	PROPN
ftr-341	449	8	,	,	PUNCT
ftr-341	449	9	rebate	rebate	NOUN
ftr-341	449	10	versus	versus	ADP
ftr-341	449	11	matching	matching	NOUN
ftr-341	449	12	:	:	PUNCT
ftr-341	449	13	does	do	VERB
ftr-341	449	14	how	how	SCONJ
ftr-341	449	15	we	we	PRON
ftr-341	449	16	subsidize	subsidize	VERB
ftr-341	449	17	charitable	charitable	ADJ
ftr-341	449	18	contributions	contribution	NOUN
ftr-341	449	19	matter	matter	NOUN
ftr-341	449	20	?	?	PUNCT
ftr-341	450	1	87	87	NUM
ftr-341	450	2	j.	j.	PROPN
ftr-341	450	3	pub	pub	PROPN
ftr-341	450	4	.	.	PUNCT
ftr-341	451	1	econ	econ	PROPN
ftr-341	451	2	.	.	PUNCT
ftr-341	452	1	681	681	NUM
ftr-341	452	2	(	(	PUNCT
ftr-341	452	3	2003	2003	NUM
ftr-341	452	4	)	)	PUNCT
ftr-341	452	5	.	.	PUNCT
ftr-341	453	1	93	93	NUM
ftr-341	453	2	.	.	PUNCT
ftr-341	454	1	see	see	VERB
ftr-341	454	2	infra	infra	NOUN
ftr-341	454	3	note	note	VERB
ftr-341	454	4	96	96	NUM
ftr-341	454	5	for	for	ADP
ftr-341	454	6	a	a	DET
ftr-341	454	7	discussion	discussion	NOUN
ftr-341	454	8	of	of	ADP
ftr-341	454	9	the	the	DET
ftr-341	454	10	terminology	terminology	NOUN
ftr-341	454	11	of	of	ADP
ftr-341	454	12	match	match	NOUN
ftr-341	454	13	vs.	vs.	ADP
ftr-341	454	14	refund	refund	NOUN
ftr-341	454	15	.	.	PUNCT
ftr-341	455	1	94	94	X
ftr-341	455	2	.	.	PUNCT
ftr-341	456	1	consistent	consistent	ADJ
ftr-341	456	2	with	with	ADP
ftr-341	456	3	the	the	DET
ftr-341	456	4	existing	exist	VERB
ftr-341	456	5	529	529	NUM
ftr-341	456	6	matching	matching	NOUN
ftr-341	456	7	programs	program	NOUN
ftr-341	456	8	targeted	target	VERB
ftr-341	456	9	at	at	ADP
ftr-341	456	10	lower	low	ADJ
ftr-341	456	11	and	and	CCONJ
ftr-341	456	12	middle	middle	ADJ
ftr-341	456	13	-	-	PUNCT
ftr-341	456	14	income	income	NOUN
ftr-341	456	15	families	family	NOUN
ftr-341	456	16	,	,	PUNCT
ftr-341	456	17	the	the	DET
ftr-341	456	18	eligibility	eligibility	NOUN
ftr-341	456	19	should	should	AUX
ftr-341	456	20	be	be	AUX
ftr-341	456	21	means	mean	NOUN
ftr-341	456	22	-	-	PUNCT
ftr-341	456	23	tested	test	VERB
ftr-341	456	24	based	base	VERB
ftr-341	456	25	on	on	ADP
ftr-341	456	26	the	the	DET
ftr-341	456	27	agi	agi	NOUN
ftr-341	456	28	of	of	ADP
ftr-341	456	29	the	the	DET
ftr-341	456	30	child	child	NOUN
ftr-341	456	31	’s	’s	PART
ftr-341	456	32	family	family	NOUN
ftr-341	456	33	for	for	ADP
ftr-341	456	34	the	the	DET
ftr-341	456	35	previous	previous	ADJ
ftr-341	456	36	one	one	NUM
ftr-341	456	37	to	to	ADP
ftr-341	456	38	three	three	NUM
ftr-341	456	39	years	year	NOUN
ftr-341	456	40	.	.	PUNCT
ftr-341	457	1	note	note	VERB
ftr-341	457	2	that	that	SCONJ
ftr-341	457	3	the	the	DET
ftr-341	457	4	relevant	relevant	ADJ
ftr-341	457	5	income	income	NOUN
ftr-341	457	6	is	be	AUX
ftr-341	457	7	that	that	PRON
ftr-341	457	8	of	of	ADP
ftr-341	457	9	the	the	DET
ftr-341	457	10	child	child	NOUN
ftr-341	457	11	’s	’s	PART
ftr-341	457	12	family	family	NOUN
ftr-341	457	13	and	and	CCONJ
ftr-341	457	14	not	not	PART
ftr-341	457	15	that	that	PRON
ftr-341	457	16	of	of	ADP
ftr-341	457	17	the	the	DET
ftr-341	457	18	owner	owner	NOUN
ftr-341	457	19	/	/	SYM
ftr-341	457	20	donor	donor	NOUN
ftr-341	457	21	of	of	ADP
ftr-341	457	22	the	the	DET
ftr-341	457	23	account	account	NOUN
ftr-341	457	24	.	.	PUNCT
ftr-341	458	1	this	this	PRON
ftr-341	458	2	is	be	AUX
ftr-341	458	3	a	a	DET
ftr-341	458	4	more	more	ADV
ftr-341	458	5	accurate	accurate	ADJ
ftr-341	458	6	measure	measure	NOUN
ftr-341	458	7	of	of	ADP
ftr-341	458	8	the	the	DET
ftr-341	458	9	financial	financial	ADJ
ftr-341	458	10	resources	resource	NOUN
ftr-341	458	11	available	available	ADJ
ftr-341	458	12	to	to	ADP
ftr-341	458	13	the	the	DET
ftr-341	458	14	child	child	NOUN
ftr-341	458	15	.	.	PUNCT
ftr-341	459	1	eligibility	eligibility	NOUN
ftr-341	459	2	must	must	AUX
ftr-341	459	3	be	be	AUX
ftr-341	459	4	re	re	VERB
ftr-341	459	5	-	-	VERB
ftr-341	459	6	established	establish	VERB
ftr-341	459	7	every	every	DET
ftr-341	459	8	year	year	NOUN
ftr-341	459	9	.	.	PUNCT
ftr-341	460	1	126	126	NUM
ftr-341	460	2	florida	florida	PROPN
ftr-341	460	3	tax	tax	NOUN
ftr-341	460	4	review	review	NOUN
ftr-341	460	5	[	[	X
ftr-341	460	6	vol	vol	NOUN
ftr-341	460	7	.	.	PUNCT
ftr-341	460	8	11:2	11:2	NUM
ftr-341	460	9	available	available	ADJ
ftr-341	460	10	to	to	ADP
ftr-341	460	11	even	even	ADV
ftr-341	460	12	the	the	DET
ftr-341	460	13	very	very	ADV
ftr-341	460	14	lowest	low	ADJ
ftr-341	460	15	-	-	PUNCT
ftr-341	460	16	income	income	NOUN
ftr-341	460	17	families	family	NOUN
ftr-341	460	18	but	but	CCONJ
ftr-341	460	19	with	with	ADP
ftr-341	460	20	recognition	recognition	NOUN
ftr-341	460	21	that	that	SCONJ
ftr-341	460	22	they	they	PRON
ftr-341	460	23	likely	likely	ADV
ftr-341	460	24	will	will	AUX
ftr-341	460	25	not	not	PART
ftr-341	460	26	be	be	AUX
ftr-341	460	27	able	able	ADJ
ftr-341	460	28	to	to	PART
ftr-341	460	29	make	make	VERB
ftr-341	460	30	much	much	ADJ
ftr-341	460	31	use	use	NOUN
ftr-341	460	32	of	of	ADP
ftr-341	460	33	them.95	them.95	NOUN
ftr-341	460	34	the	the	DET
ftr-341	460	35	most	most	ADV
ftr-341	460	36	important	important	ADJ
ftr-341	460	37	change	change	NOUN
ftr-341	460	38	is	be	AUX
ftr-341	460	39	that	that	SCONJ
ftr-341	460	40	the	the	DET
ftr-341	460	41	contributions	contribution	NOUN
ftr-341	460	42	should	should	AUX
ftr-341	460	43	be	be	AUX
ftr-341	460	44	structured	structure	VERB
ftr-341	460	45	as	as	ADP
ftr-341	460	46	a	a	DET
ftr-341	460	47	matching	matching	NOUN
ftr-341	460	48	grant.96	grant.96	NOUN
ftr-341	460	49	either	either	CCONJ
ftr-341	460	50	a	a	DET
ftr-341	460	51	matching	matching	NOUN
ftr-341	460	52	grant	grant	NOUN
ftr-341	460	53	or	or	CCONJ
ftr-341	460	54	a	a	DET
ftr-341	460	55	refundable	refundable	ADJ
ftr-341	460	56	credit	credit	NOUN
ftr-341	460	57	must	must	AUX
ftr-341	460	58	be	be	AUX
ftr-341	460	59	used	use	VERB
ftr-341	460	60	in	in	ADP
ftr-341	460	61	order	order	NOUN
ftr-341	460	62	to	to	PART
ftr-341	460	63	prevent	prevent	VERB
ftr-341	460	64	the	the	DET
ftr-341	460	65	tax	tax	NOUN
ftr-341	460	66	incentive	incentive	NOUN
ftr-341	460	67	aspect	aspect	NOUN
ftr-341	460	68	of	of	ADP
ftr-341	460	69	529	529	NUM
ftr-341	460	70	plans	plan	NOUN
ftr-341	460	71	from	from	ADP
ftr-341	460	72	being	be	AUX
ftr-341	460	73	regressive	regressive	ADJ
ftr-341	460	74	.	.	PUNCT
ftr-341	461	1	an	an	DET
ftr-341	461	2	exclusion	exclusion	NOUN
ftr-341	461	3	is	be	AUX
ftr-341	461	4	always	always	ADV
ftr-341	461	5	regressive	regressive	ADJ
ftr-341	461	6	because	because	SCONJ
ftr-341	461	7	it	it	PRON
ftr-341	461	8	is	be	AUX
ftr-341	461	9	tied	tie	VERB
ftr-341	461	10	to	to	ADP
ftr-341	461	11	the	the	DET
ftr-341	461	12	taxpayer	taxpayer	NOUN
ftr-341	461	13	’s	’s	PART
ftr-341	461	14	tax	tax	NOUN
ftr-341	461	15	bracket	bracket	NOUN
ftr-341	461	16	.	.	PUNCT
ftr-341	462	1	excluding	exclude	VERB
ftr-341	462	2	an	an	DET
ftr-341	462	3	item	item	NOUN
ftr-341	462	4	of	of	ADP
ftr-341	462	5	income	income	NOUN
ftr-341	462	6	of	of	ADP
ftr-341	462	7	$	$	SYM
ftr-341	462	8	1,000	1,000	NUM
ftr-341	462	9	is	be	AUX
ftr-341	462	10	worth	worth	ADJ
ftr-341	462	11	$	$	SYM
ftr-341	462	12	350	350	NUM
ftr-341	462	13	to	to	ADP
ftr-341	462	14	a	a	DET
ftr-341	462	15	wealthier	wealthy	ADJ
ftr-341	462	16	taxpayer	taxpayer	NOUN
ftr-341	462	17	in	in	ADP
ftr-341	462	18	the	the	DET
ftr-341	462	19	35	35	NUM
ftr-341	462	20	percent	percent	NOUN
ftr-341	462	21	tax	tax	NOUN
ftr-341	462	22	bracket	bracket	NOUN
ftr-341	462	23	,	,	PUNCT
ftr-341	462	24	but	but	CCONJ
ftr-341	462	25	worth	worth	ADJ
ftr-341	462	26	only	only	ADV
ftr-341	462	27	$	$	SYM
ftr-341	462	28	150	150	NUM
ftr-341	462	29	to	to	ADP
ftr-341	462	30	a	a	DET
ftr-341	462	31	lower	low	ADJ
ftr-341	462	32	-	-	PUNCT
ftr-341	462	33	income	income	NOUN
ftr-341	462	34	taxpayer	taxpayer	NOUN
ftr-341	462	35	in	in	ADP
ftr-341	462	36	the	the	DET
ftr-341	462	37	15	15	NUM
ftr-341	462	38	percent	percent	NOUN
ftr-341	462	39	tax	tax	NOUN
ftr-341	462	40	bracket	bracket	NOUN
ftr-341	462	41	.	.	PUNCT
ftr-341	463	1	a	a	DET
ftr-341	463	2	non	non	ADJ
ftr-341	463	3	-	-	ADJ
ftr-341	463	4	refundable	refundable	ADJ
ftr-341	463	5	credit	credit	NOUN
ftr-341	463	6	is	be	AUX
ftr-341	463	7	not	not	PART
ftr-341	463	8	necessarily	necessarily	ADV
ftr-341	463	9	regressive	regressive	ADJ
ftr-341	463	10	but	but	CCONJ
ftr-341	463	11	is	be	AUX
ftr-341	463	12	limited	limit	VERB
ftr-341	463	13	by	by	ADP
ftr-341	463	14	a	a	DET
ftr-341	463	15	taxpayer	taxpayer	NOUN
ftr-341	463	16	’s	’s	PART
ftr-341	463	17	tax	tax	NOUN
ftr-341	463	18	liability	liability	NOUN
ftr-341	463	19	.	.	PUNCT
ftr-341	464	1	if	if	SCONJ
ftr-341	464	2	two	two	NUM
ftr-341	464	3	taxpayers	taxpayer	NOUN
ftr-341	464	4	are	be	AUX
ftr-341	464	5	both	both	PRON
ftr-341	464	6	entitled	entitle	VERB
ftr-341	464	7	to	to	ADP
ftr-341	464	8	a	a	DET
ftr-341	464	9	$	$	SYM
ftr-341	464	10	1,000	1,000	NUM
ftr-341	464	11	deduction	deduction	NOUN
ftr-341	464	12	and	and	CCONJ
ftr-341	464	13	one	one	NUM
ftr-341	464	14	has	have	VERB
ftr-341	464	15	tax	tax	NOUN
ftr-341	464	16	liability	liability	NOUN
ftr-341	464	17	of	of	ADP
ftr-341	464	18	$	$	SYM
ftr-341	464	19	3,000	3,000	NUM
ftr-341	464	20	while	while	SCONJ
ftr-341	464	21	the	the	DET
ftr-341	464	22	other	other	ADJ
ftr-341	464	23	’s	’s	PART
ftr-341	464	24	is	be	AUX
ftr-341	464	25	only	only	ADV
ftr-341	464	26	$	$	SYM
ftr-341	464	27	800	800	NUM
ftr-341	464	28	then	then	ADV
ftr-341	464	29	the	the	DET
ftr-341	464	30	non	non	ADJ
ftr-341	464	31	-	-	ADJ
ftr-341	464	32	refundable	refundable	ADJ
ftr-341	464	33	credit	credit	NOUN
ftr-341	464	34	will	will	AUX
ftr-341	464	35	be	be	AUX
ftr-341	464	36	worth	worth	ADJ
ftr-341	464	37	the	the	DET
ftr-341	464	38	full	full	ADJ
ftr-341	464	39	$	$	SYM
ftr-341	464	40	1,000	1,000	NUM
ftr-341	464	41	for	for	ADP
ftr-341	464	42	the	the	DET
ftr-341	464	43	first	first	ADJ
ftr-341	464	44	(	(	PUNCT
ftr-341	464	45	probably	probably	ADV
ftr-341	464	46	higher	high	ADJ
ftr-341	464	47	-	-	PUNCT
ftr-341	464	48	income	income	NOUN
ftr-341	464	49	)	)	PUNCT
ftr-341	464	50	taxpayer	taxpayer	NOUN
ftr-341	464	51	but	but	CCONJ
ftr-341	464	52	worth	worth	ADJ
ftr-341	464	53	only	only	ADV
ftr-341	464	54	$	$	SYM
ftr-341	464	55	800	800	NUM
ftr-341	464	56	to	to	ADP
ftr-341	464	57	the	the	DET
ftr-341	464	58	second	second	ADJ
ftr-341	464	59	(	(	PUNCT
ftr-341	464	60	probably	probably	ADV
ftr-341	464	61	lower	low	ADJ
ftr-341	464	62	-	-	PUNCT
ftr-341	464	63	income	income	NOUN
ftr-341	464	64	)	)	PUNCT
ftr-341	464	65	taxpayer	taxpayer	NOUN
ftr-341	464	66	,	,	PUNCT
ftr-341	464	67	making	make	VERB
ftr-341	464	68	the	the	DET
ftr-341	464	69	credit	credit	NOUN
ftr-341	464	70	regressive	regressive	ADJ
ftr-341	464	71	.	.	PUNCT
ftr-341	465	1	a	a	DET
ftr-341	465	2	refundable	refundable	ADJ
ftr-341	465	3	credit	credit	NOUN
ftr-341	465	4	is	be	AUX
ftr-341	465	5	not	not	PART
ftr-341	465	6	limited	limit	VERB
ftr-341	465	7	in	in	ADP
ftr-341	465	8	this	this	DET
ftr-341	465	9	way	way	NOUN
ftr-341	465	10	.	.	PUNCT
ftr-341	466	1	as	as	ADP
ftr-341	466	2	to	to	ADP
ftr-341	466	3	the	the	DET
ftr-341	466	4	$	$	SYM
ftr-341	466	5	800	800	NUM
ftr-341	466	6	taxpayer	taxpayer	NOUN
ftr-341	466	7	,	,	PUNCT
ftr-341	466	8	he	he	PRON
ftr-341	466	9	or	or	CCONJ
ftr-341	466	10	she	she	PRON
ftr-341	466	11	would	would	AUX
ftr-341	466	12	be	be	AUX
ftr-341	466	13	entitled	entitle	VERB
ftr-341	466	14	to	to	ADP
ftr-341	466	15	a	a	DET
ftr-341	466	16	$	$	SYM
ftr-341	466	17	200	200	NUM
ftr-341	466	18	payment	payment	NOUN
ftr-341	466	19	,	,	PUNCT
ftr-341	466	20	or	or	CCONJ
ftr-341	466	21	refund	refund	NOUN
ftr-341	466	22	.	.	PUNCT
ftr-341	467	1	the	the	DET
ftr-341	467	2	refundable	refundable	ADJ
ftr-341	467	3	credit	credit	NOUN
ftr-341	467	4	is	be	AUX
ftr-341	467	5	therefore	therefore	ADV
ftr-341	467	6	worth	worth	ADJ
ftr-341	467	7	$	$	SYM
ftr-341	467	8	1,000	1,000	NUM
ftr-341	467	9	to	to	ADP
ftr-341	467	10	both	both	PRON
ftr-341	467	11	of	of	ADP
ftr-341	467	12	the	the	DET
ftr-341	467	13	taxpayers	taxpayer	NOUN
ftr-341	467	14	.	.	PUNCT
ftr-341	468	1	a	a	DET
ftr-341	468	2	matching	matching	NOUN
ftr-341	468	3	grant	grant	NOUN
ftr-341	468	4	would	would	AUX
ftr-341	468	5	be	be	AUX
ftr-341	468	6	a	a	DET
ftr-341	468	7	payment	payment	NOUN
ftr-341	468	8	into	into	ADP
ftr-341	468	9	the	the	DET
ftr-341	468	10	account	account	NOUN
ftr-341	468	11	equal	equal	ADJ
ftr-341	468	12	to	to	ADP
ftr-341	468	13	some	some	DET
ftr-341	468	14	percentage	percentage	NOUN
ftr-341	468	15	of	of	ADP
ftr-341	468	16	the	the	DET
ftr-341	468	17	payments	payment	NOUN
ftr-341	468	18	made	make	VERB
ftr-341	468	19	by	by	ADP
ftr-341	468	20	the	the	DET
ftr-341	468	21	taxpayer.97	taxpayer.97	NOUN
ftr-341	468	22	therefore	therefore	ADV
ftr-341	468	23	both	both	CCONJ
ftr-341	468	24	the	the	DET
ftr-341	468	25	refundable	refundable	ADJ
ftr-341	468	26	credit	credit	NOUN
ftr-341	468	27	and	and	CCONJ
ftr-341	468	28	the	the	DET
ftr-341	468	29	matching	matching	NOUN
ftr-341	468	30	grant	grant	NOUN
ftr-341	468	31	would	would	AUX
ftr-341	468	32	solve	solve	VERB
ftr-341	468	33	the	the	DET
ftr-341	468	34	regressivity	regressivity	NOUN
ftr-341	468	35	problem	problem	NOUN
ftr-341	468	36	of	of	ADP
ftr-341	468	37	the	the	DET
ftr-341	468	38	current	current	ADJ
ftr-341	468	39	exclusion	exclusion	NOUN
ftr-341	468	40	.	.	PUNCT
ftr-341	469	1	given	give	VERB
ftr-341	469	2	the	the	DET
ftr-341	469	3	tax	tax	NOUN
ftr-341	469	4	-	-	PUNCT
ftr-341	469	5	neutral	neutral	ADJ
ftr-341	469	6	choice	choice	NOUN
ftr-341	469	7	between	between	ADP
ftr-341	469	8	a	a	DET
ftr-341	469	9	matching	matching	NOUN
ftr-341	469	10	grant	grant	NOUN
ftr-341	469	11	and	and	CCONJ
ftr-341	469	12	refundable	refundable	ADJ
ftr-341	469	13	credit	credit	NOUN
ftr-341	469	14	,	,	PUNCT
ftr-341	469	15	empirical	empirical	ADJ
ftr-341	469	16	evidence	evidence	NOUN
ftr-341	469	17	suggests	suggest	VERB
ftr-341	469	18	that	that	SCONJ
ftr-341	469	19	people	people	NOUN
ftr-341	469	20	will	will	AUX
ftr-341	469	21	contribute	contribute	VERB
ftr-341	469	22	more	more	ADJ
ftr-341	469	23	money	money	NOUN
ftr-341	469	24	when	when	SCONJ
ftr-341	469	25	the	the	DET
ftr-341	469	26	incentive	incentive	NOUN
ftr-341	469	27	is	be	AUX
ftr-341	469	28	a	a	DET
ftr-341	469	29	matching	matching	NOUN
ftr-341	469	30	grant	grant	NOUN
ftr-341	469	31	rather	rather	ADV
ftr-341	469	32	than	than	ADP
ftr-341	469	33	a	a	DET
ftr-341	469	34	refundable	refundable	ADJ
ftr-341	469	35	credit	credit	NOUN
ftr-341	469	36	,	,	PUNCT
ftr-341	469	37	even	even	ADV
ftr-341	469	38	where	where	SCONJ
ftr-341	469	39	the	the	DET
ftr-341	469	40	economic	economic	ADJ
ftr-341	469	41	impact	impact	NOUN
ftr-341	469	42	is	be	AUX
ftr-341	469	43	exactly	exactly	ADV
ftr-341	469	44	the	the	DET
ftr-341	469	45	same	same	ADJ
ftr-341	469	46	.	.	PUNCT
ftr-341	470	1	a	a	DET
ftr-341	470	2	credit	credit	NOUN
ftr-341	470	3	would	would	AUX
ftr-341	470	4	be	be	AUX
ftr-341	470	5	implemented	implement	VERB
ftr-341	470	6	as	as	SCONJ
ftr-341	470	7	follows	follow	VERB
ftr-341	470	8	:	:	PUNCT
ftr-341	470	9	the	the	DET
ftr-341	470	10	taxpayer	taxpayer	NOUN
ftr-341	470	11	would	would	AUX
ftr-341	470	12	pay	pay	VERB
ftr-341	470	13	$	$	SYM
ftr-341	470	14	2	2	NUM
ftr-341	470	15	into	into	ADP
ftr-341	470	16	the	the	DET
ftr-341	470	17	account	account	NOUN
ftr-341	470	18	and	and	CCONJ
ftr-341	470	19	the	the	DET
ftr-341	470	20	government	government	NOUN
ftr-341	470	21	would	would	AUX
ftr-341	470	22	remit	remit	VERB
ftr-341	470	23	$	$	SYM
ftr-341	470	24	1	1	NUM
ftr-341	470	25	to	to	ADP
ftr-341	470	26	the	the	DET
ftr-341	470	27	taxpayer	taxpayer	NOUN
ftr-341	470	28	.	.	PUNCT
ftr-341	471	1	the	the	DET
ftr-341	471	2	account	account	NOUN
ftr-341	471	3	would	would	AUX
ftr-341	471	4	have	have	VERB
ftr-341	471	5	a	a	DET
ftr-341	471	6	$	$	SYM
ftr-341	471	7	2	2	NUM
ftr-341	471	8	balance	balance	NOUN
ftr-341	471	9	and	and	CCONJ
ftr-341	471	10	the	the	DET
ftr-341	471	11	government	government	NOUN
ftr-341	471	12	and	and	CCONJ
ftr-341	471	13	taxpayer	taxpayer	NOUN
ftr-341	471	14	would	would	AUX
ftr-341	471	15	each	each	PRON
ftr-341	471	16	have	have	VERB
ftr-341	471	17	$	$	SYM
ftr-341	471	18	1	1	NUM
ftr-341	471	19	less	less	ADJ
ftr-341	471	20	.	.	PUNCT
ftr-341	472	1	a	a	DET
ftr-341	472	2	matching	matching	NOUN
ftr-341	472	3	grant	grant	NOUN
ftr-341	472	4	would	would	AUX
ftr-341	472	5	have	have	VERB
ftr-341	472	6	the	the	DET
ftr-341	472	7	following	follow	VERB
ftr-341	472	8	effect	effect	NOUN
ftr-341	472	9	:	:	PUNCT
ftr-341	472	10	the	the	DET
ftr-341	472	11	taxpayer	taxpayer	NOUN
ftr-341	472	12	would	would	AUX
ftr-341	472	13	pay	pay	VERB
ftr-341	472	14	$	$	SYM
ftr-341	472	15	1	1	NUM
ftr-341	472	16	into	into	ADP
ftr-341	472	17	the	the	DET
ftr-341	472	18	account	account	NOUN
ftr-341	472	19	and	and	CCONJ
ftr-341	472	20	the	the	DET
ftr-341	472	21	government	government	NOUN
ftr-341	472	22	would	would	AUX
ftr-341	472	23	match	match	VERB
ftr-341	472	24	that	that	PRON
ftr-341	472	25	with	with	ADP
ftr-341	472	26	a	a	DET
ftr-341	472	27	$	$	SYM
ftr-341	472	28	1	1	NUM
ftr-341	472	29	payment	payment	NOUN
ftr-341	472	30	95	95	NUM
ftr-341	472	31	.	.	PUNCT
ftr-341	473	1	it	it	PRON
ftr-341	473	2	is	be	AUX
ftr-341	473	3	probably	probably	ADV
ftr-341	473	4	also	also	ADV
ftr-341	473	5	the	the	DET
ftr-341	473	6	case	case	NOUN
ftr-341	473	7	that	that	SCONJ
ftr-341	473	8	we	we	PRON
ftr-341	473	9	do	do	AUX
ftr-341	473	10	not	not	PART
ftr-341	473	11	want	want	VERB
ftr-341	473	12	to	to	PART
ftr-341	473	13	force	force	VERB
ftr-341	473	14	these	these	DET
ftr-341	473	15	taxpayers	taxpayer	NOUN
ftr-341	473	16	to	to	PART
ftr-341	473	17	use	use	VERB
ftr-341	473	18	529s	529	NOUN
ftr-341	473	19	because	because	SCONJ
ftr-341	473	20	we	we	PRON
ftr-341	473	21	do	do	AUX
ftr-341	473	22	not	not	PART
ftr-341	473	23	want	want	VERB
ftr-341	473	24	to	to	PART
ftr-341	473	25	force	force	VERB
ftr-341	473	26	the	the	DET
ftr-341	473	27	very	very	ADV
ftr-341	473	28	limited	limited	ADJ
ftr-341	473	29	funds	fund	NOUN
ftr-341	473	30	of	of	ADP
ftr-341	473	31	these	these	DET
ftr-341	473	32	families	family	NOUN
ftr-341	473	33	into	into	ADP
ftr-341	473	34	one	one	NUM
ftr-341	473	35	particular	particular	ADJ
ftr-341	473	36	use	use	NOUN
ftr-341	473	37	.	.	PUNCT
ftr-341	474	1	96	96	X
ftr-341	474	2	.	.	PUNCT
ftr-341	474	3	match	match	NOUN
ftr-341	474	4	here	here	ADV
ftr-341	474	5	is	be	AUX
ftr-341	474	6	used	use	VERB
ftr-341	474	7	to	to	PART
ftr-341	474	8	mean	mean	VERB
ftr-341	474	9	that	that	SCONJ
ftr-341	474	10	the	the	DET
ftr-341	474	11	funds	fund	NOUN
ftr-341	474	12	are	be	AUX
ftr-341	474	13	deposited	deposit	VERB
ftr-341	474	14	directly	directly	ADV
ftr-341	474	15	into	into	ADP
ftr-341	474	16	the	the	DET
ftr-341	474	17	account	account	NOUN
ftr-341	474	18	(	(	PUNCT
ftr-341	474	19	or	or	CCONJ
ftr-341	474	20	linked	link	VERB
ftr-341	474	21	account	account	NOUN
ftr-341	474	22	in	in	ADP
ftr-341	474	23	the	the	DET
ftr-341	474	24	beneficiary	beneficiary	NOUN
ftr-341	474	25	’s	’s	PART
ftr-341	474	26	name	name	NOUN
ftr-341	474	27	)	)	PUNCT
ftr-341	474	28	even	even	ADV
ftr-341	474	29	though	though	SCONJ
ftr-341	474	30	theoretically	theoretically	ADV
ftr-341	474	31	either	either	CCONJ
ftr-341	474	32	a	a	DET
ftr-341	474	33	refundable	refundable	ADJ
ftr-341	474	34	tax	tax	NOUN
ftr-341	474	35	credit	credit	NOUN
ftr-341	474	36	or	or	CCONJ
ftr-341	474	37	a	a	DET
ftr-341	474	38	spending	spending	NOUN
ftr-341	474	39	grant	grant	NOUN
ftr-341	474	40	program	program	NOUN
ftr-341	474	41	could	could	AUX
ftr-341	474	42	be	be	AUX
ftr-341	474	43	structured	structure	VERB
ftr-341	474	44	either	either	DET
ftr-341	474	45	way	way	NOUN
ftr-341	474	46	(	(	PUNCT
ftr-341	474	47	to	to	PART
ftr-341	474	48	be	be	AUX
ftr-341	474	49	paid	pay	VERB
ftr-341	474	50	to	to	ADP
ftr-341	474	51	the	the	DET
ftr-341	474	52	donor	donor	NOUN
ftr-341	474	53	or	or	CCONJ
ftr-341	474	54	the	the	DET
ftr-341	474	55	account	account	NOUN
ftr-341	474	56	)	)	PUNCT
ftr-341	474	57	.	.	PUNCT
ftr-341	475	1	for	for	ADP
ftr-341	475	2	purposes	purpose	NOUN
ftr-341	475	3	of	of	ADP
ftr-341	475	4	this	this	DET
ftr-341	475	5	paper	paper	NOUN
ftr-341	475	6	,	,	PUNCT
ftr-341	475	7	a	a	DET
ftr-341	475	8	“	"	PUNCT
ftr-341	475	9	match	match	NOUN
ftr-341	475	10	”	"	PUNCT
ftr-341	475	11	or	or	CCONJ
ftr-341	475	12	“	"	PUNCT
ftr-341	475	13	matching	matching	NOUN
ftr-341	475	14	grant	grant	NOUN
ftr-341	475	15	”	"	PUNCT
ftr-341	475	16	is	be	AUX
ftr-341	475	17	payment	payment	NOUN
ftr-341	475	18	made	make	VERB
ftr-341	475	19	to	to	ADP
ftr-341	475	20	the	the	DET
ftr-341	475	21	account	account	NOUN
ftr-341	475	22	while	while	SCONJ
ftr-341	475	23	a	a	DET
ftr-341	475	24	“	"	PUNCT
ftr-341	475	25	refund	refund	NOUN
ftr-341	475	26	”	"	PUNCT
ftr-341	475	27	is	be	AUX
ftr-341	475	28	a	a	DET
ftr-341	475	29	payment	payment	NOUN
ftr-341	475	30	to	to	ADP
ftr-341	475	31	the	the	DET
ftr-341	475	32	donor	donor	NOUN
ftr-341	475	33	.	.	PUNCT
ftr-341	476	1	97	97	NUM
ftr-341	476	2	.	.	PUNCT
ftr-341	477	1	in	in	ADP
ftr-341	477	2	actuality	actuality	NOUN
ftr-341	477	3	,	,	PUNCT
ftr-341	477	4	the	the	DET
ftr-341	477	5	matching	matching	NOUN
ftr-341	477	6	grants	grant	NOUN
ftr-341	477	7	,	,	PUNCT
ftr-341	477	8	or	or	CCONJ
ftr-341	477	9	contributions	contribution	NOUN
ftr-341	477	10	by	by	ADP
ftr-341	477	11	the	the	DET
ftr-341	477	12	government	government	NOUN
ftr-341	477	13	,	,	PUNCT
ftr-341	477	14	are	be	AUX
ftr-341	477	15	almost	almost	ADV
ftr-341	477	16	universally	universally	ADV
ftr-341	477	17	held	hold	VERB
ftr-341	477	18	in	in	ADP
ftr-341	477	19	a	a	DET
ftr-341	477	20	separate	separate	ADJ
ftr-341	477	21	but	but	CCONJ
ftr-341	477	22	linked	link	VERB
ftr-341	477	23	account	account	NOUN
ftr-341	477	24	.	.	PUNCT
ftr-341	478	1	this	this	PRON
ftr-341	478	2	allows	allow	VERB
ftr-341	478	3	the	the	DET
ftr-341	478	4	state	state	NOUN
ftr-341	478	5	or	or	CCONJ
ftr-341	478	6	the	the	DET
ftr-341	478	7	plan	plan	NOUN
ftr-341	478	8	to	to	PART
ftr-341	478	9	be	be	AUX
ftr-341	478	10	the	the	DET
ftr-341	478	11	legal	legal	ADJ
ftr-341	478	12	owner	owner	NOUN
ftr-341	478	13	of	of	ADP
ftr-341	478	14	the	the	DET
ftr-341	478	15	funds	fund	NOUN
ftr-341	478	16	and	and	CCONJ
ftr-341	478	17	eases	ease	VERB
ftr-341	478	18	administration	administration	NOUN
ftr-341	478	19	and	and	CCONJ
ftr-341	478	20	return	return	NOUN
ftr-341	478	21	in	in	ADP
ftr-341	478	22	the	the	DET
ftr-341	478	23	event	event	NOUN
ftr-341	478	24	that	that	SCONJ
ftr-341	478	25	the	the	DET
ftr-341	478	26	funds	fund	NOUN
ftr-341	478	27	are	be	AUX
ftr-341	478	28	not	not	PART
ftr-341	478	29	used	use	VERB
ftr-341	478	30	for	for	ADP
ftr-341	478	31	qualified	qualified	ADJ
ftr-341	478	32	expenses	expense	NOUN
ftr-341	478	33	.	.	PUNCT
ftr-341	479	1	2011	2011	NUM
ftr-341	479	2	]	]	PUNCT
ftr-341	479	3	in	in	ADP
ftr-341	479	4	defense	defense	NOUN
ftr-341	479	5	of	of	ADP
ftr-341	479	6	college	college	NOUN
ftr-341	479	7	savings	saving	NOUN
ftr-341	479	8	plans	plan	VERB
ftr-341	479	9	127	127	NUM
ftr-341	479	10	(	(	PUNCT
ftr-341	479	11	depending	depend	VERB
ftr-341	479	12	on	on	ADP
ftr-341	479	13	the	the	DET
ftr-341	479	14	match	match	NOUN
ftr-341	479	15	ratio	ratio	NOUN
ftr-341	479	16	)	)	PUNCT
ftr-341	479	17	.	.	PUNCT
ftr-341	480	1	the	the	DET
ftr-341	480	2	account	account	NOUN
ftr-341	480	3	balance	balance	NOUN
ftr-341	480	4	is	be	AUX
ftr-341	480	5	again	again	ADV
ftr-341	480	6	$	$	SYM
ftr-341	480	7	2	2	NUM
ftr-341	480	8	and	and	CCONJ
ftr-341	480	9	both	both	DET
ftr-341	480	10	the	the	DET
ftr-341	480	11	government	government	NOUN
ftr-341	480	12	and	and	CCONJ
ftr-341	480	13	taxpayer	taxpayer	NOUN
ftr-341	480	14	have	have	VERB
ftr-341	480	15	$	$	SYM
ftr-341	480	16	1	1	NUM
ftr-341	480	17	less	less	ADJ
ftr-341	480	18	,	,	PUNCT
ftr-341	480	19	the	the	DET
ftr-341	480	20	exact	exact	ADJ
ftr-341	480	21	economic	economic	ADJ
ftr-341	480	22	equivalent	equivalent	NOUN
ftr-341	480	23	.	.	PUNCT
ftr-341	481	1	despite	despite	SCONJ
ftr-341	481	2	this	this	DET
ftr-341	481	3	equivalence	equivalence	NOUN
ftr-341	481	4	,	,	PUNCT
ftr-341	481	5	empirical	empirical	ADJ
ftr-341	481	6	evidence	evidence	NOUN
ftr-341	481	7	is	be	AUX
ftr-341	481	8	replete	replete	ADJ
ftr-341	481	9	with	with	ADP
ftr-341	481	10	studies	study	NOUN
ftr-341	481	11	showing	show	VERB
ftr-341	481	12	that	that	SCONJ
ftr-341	481	13	taxpayers	taxpayer	NOUN
ftr-341	481	14	respond	respond	VERB
ftr-341	481	15	more	more	ADJ
ftr-341	481	16	to	to	ADP
ftr-341	481	17	matching	match	VERB
ftr-341	481	18	grants	grant	NOUN
ftr-341	481	19	than	than	ADP
ftr-341	481	20	credits	credit	NOUN
ftr-341	481	21	,	,	PUNCT
ftr-341	481	22	though	though	SCONJ
ftr-341	481	23	these	these	PRON
ftr-341	481	24	are	be	AUX
ftr-341	481	25	not	not	PART
ftr-341	481	26	in	in	ADP
ftr-341	481	27	the	the	DET
ftr-341	481	28	educational	educational	ADJ
ftr-341	481	29	context.98	context.98	PROPN
ftr-341	481	30	c.	c.	PROPN
ftr-341	481	31	reduce	reduce	VERB
ftr-341	481	32	uncertainty	uncertainty	NOUN
ftr-341	481	33	middleand	middleand	NOUN
ftr-341	481	34	lower	low	ADJ
ftr-341	481	35	-	-	PUNCT
ftr-341	481	36	income	income	NOUN
ftr-341	481	37	families	family	NOUN
ftr-341	481	38	may	may	AUX
ftr-341	481	39	be	be	AUX
ftr-341	481	40	dissuaded	dissuade	VERB
ftr-341	481	41	from	from	ADP
ftr-341	481	42	taking	take	VERB
ftr-341	481	43	advantage	advantage	NOUN
ftr-341	481	44	of	of	ADP
ftr-341	481	45	the	the	DET
ftr-341	481	46	benefits	benefit	NOUN
ftr-341	481	47	of	of	ADP
ftr-341	481	48	529	529	NUM
ftr-341	481	49	plans	plan	NOUN
ftr-341	481	50	,	,	PUNCT
ftr-341	481	51	even	even	ADV
ftr-341	481	52	as	as	SCONJ
ftr-341	481	53	restructured	restructure	VERB
ftr-341	481	54	,	,	PUNCT
ftr-341	481	55	if	if	SCONJ
ftr-341	481	56	the	the	DET
ftr-341	481	57	uncertainty	uncertainty	NOUN
ftr-341	481	58	surrounding	surround	VERB
ftr-341	481	59	the	the	DET
ftr-341	481	60	child	child	NOUN
ftr-341	481	61	’s	’s	PART
ftr-341	481	62	college	college	NOUN
ftr-341	481	63	choice	choice	NOUN
ftr-341	481	64	and	and	CCONJ
ftr-341	481	65	financial	financial	ADJ
ftr-341	481	66	aid	aid	NOUN
ftr-341	481	67	remain	remain	VERB
ftr-341	481	68	too	too	ADV
ftr-341	481	69	high	high	ADJ
ftr-341	481	70	.	.	PUNCT
ftr-341	482	1	there	there	PRON
ftr-341	482	2	are	be	VERB
ftr-341	482	3	a	a	DET
ftr-341	482	4	number	number	NOUN
ftr-341	482	5	of	of	ADP
ftr-341	482	6	changes	change	NOUN
ftr-341	482	7	that	that	PRON
ftr-341	482	8	can	can	AUX
ftr-341	482	9	be	be	AUX
ftr-341	482	10	made	make	VERB
ftr-341	482	11	that	that	PRON
ftr-341	482	12	would	would	AUX
ftr-341	482	13	reduce	reduce	VERB
ftr-341	482	14	this	this	DET
ftr-341	482	15	uncertainty	uncertainty	NOUN
ftr-341	482	16	and	and	CCONJ
ftr-341	482	17	allow	allow	VERB
ftr-341	482	18	these	these	DET
ftr-341	482	19	families	family	NOUN
ftr-341	482	20	to	to	PART
ftr-341	482	21	use	use	VERB
ftr-341	482	22	these	these	DET
ftr-341	482	23	accounts	account	NOUN
ftr-341	482	24	in	in	ADP
ftr-341	482	25	the	the	DET
ftr-341	482	26	event	event	NOUN
ftr-341	482	27	that	that	PRON
ftr-341	482	28	their	their	PRON
ftr-341	482	29	children	child	NOUN
ftr-341	482	30	do	do	AUX
ftr-341	482	31	attend	attend	VERB
ftr-341	482	32	college	college	NOUN
ftr-341	482	33	.	.	PUNCT
ftr-341	483	1	first	first	ADV
ftr-341	483	2	,	,	PUNCT
ftr-341	483	3	there	there	PRON
ftr-341	483	4	needs	need	VERB
ftr-341	483	5	to	to	PART
ftr-341	483	6	be	be	AUX
ftr-341	483	7	a	a	DET
ftr-341	483	8	mechanism	mechanism	NOUN
ftr-341	483	9	by	by	ADP
ftr-341	483	10	which	which	PRON
ftr-341	483	11	the	the	DET
ftr-341	483	12	family	family	NOUN
ftr-341	483	13	is	be	AUX
ftr-341	483	14	not	not	PART
ftr-341	483	15	fully	fully	ADV
ftr-341	483	16	penalized	penalize	VERB
ftr-341	483	17	if	if	SCONJ
ftr-341	483	18	the	the	DET
ftr-341	483	19	student	student	NOUN
ftr-341	483	20	fails	fail	VERB
ftr-341	483	21	to	to	PART
ftr-341	483	22	attend	attend	VERB
ftr-341	483	23	college	college	NOUN
ftr-341	483	24	.	.	PUNCT
ftr-341	484	1	such	such	DET
ftr-341	484	2	a	a	DET
ftr-341	484	3	penalty	penalty	NOUN
ftr-341	484	4	could	could	AUX
ftr-341	484	5	be	be	AUX
ftr-341	484	6	an	an	DET
ftr-341	484	7	overriding	overriding	ADJ
ftr-341	484	8	deterrent	deterrent	NOUN
ftr-341	484	9	for	for	ADP
ftr-341	484	10	families	family	NOUN
ftr-341	484	11	where	where	SCONJ
ftr-341	484	12	even	even	ADV
ftr-341	484	13	high	high	ADV
ftr-341	484	14	-	-	PUNCT
ftr-341	484	15	achieving	achieve	VERB
ftr-341	484	16	students	student	NOUN
ftr-341	484	17	are	be	AUX
ftr-341	484	18	attending	attend	VERB
ftr-341	484	19	college	college	NOUN
ftr-341	484	20	only	only	ADV
ftr-341	484	21	75	75	NUM
ftr-341	484	22	percent	percent	NOUN
ftr-341	484	23	of	of	ADP
ftr-341	484	24	the	the	DET
ftr-341	484	25	time.99	time.99	NOUN
ftr-341	484	26	given	give	VERB
ftr-341	484	27	that	that	SCONJ
ftr-341	484	28	most	most	ADJ
ftr-341	484	29	of	of	ADP
ftr-341	484	30	this	this	DET
ftr-341	484	31	decision	decision	NOUN
ftr-341	484	32	is	be	AUX
ftr-341	484	33	made	make	VERB
ftr-341	484	34	well	well	ADV
ftr-341	484	35	before	before	SCONJ
ftr-341	484	36	the	the	DET
ftr-341	484	37	family	family	NOUN
ftr-341	484	38	knows	know	VERB
ftr-341	484	39	anything	anything	PRON
ftr-341	484	40	about	about	ADP
ftr-341	484	41	the	the	DET
ftr-341	484	42	child	child	NOUN
ftr-341	484	43	’s	’s	PART
ftr-341	484	44	performance	performance	NOUN
ftr-341	484	45	or	or	CCONJ
ftr-341	484	46	desires	desire	NOUN
ftr-341	484	47	(	(	PUNCT
ftr-341	484	48	imagine	imagine	VERB
ftr-341	484	49	the	the	DET
ftr-341	484	50	maine	maine	PROPN
ftr-341	484	51	program	program	NOUN
ftr-341	484	52	where	where	SCONJ
ftr-341	484	53	the	the	DET
ftr-341	484	54	mother	mother	NOUN
ftr-341	484	55	is	be	AUX
ftr-341	484	56	asked	ask	VERB
ftr-341	484	57	to	to	PART
ftr-341	484	58	enroll	enroll	VERB
ftr-341	484	59	in	in	ADP
ftr-341	484	60	the	the	DET
ftr-341	484	61	program	program	NOUN
ftr-341	484	62	at	at	ADP
ftr-341	484	63	the	the	DET
ftr-341	484	64	time	time	NOUN
ftr-341	484	65	she	she	PRON
ftr-341	484	66	gives	give	VERB
ftr-341	484	67	birth	birth	NOUN
ftr-341	484	68	)	)	PUNCT
ftr-341	484	69	,	,	PUNCT
ftr-341	484	70	this	this	PRON
ftr-341	484	71	is	be	AUX
ftr-341	484	72	a	a	DET
ftr-341	484	73	huge	huge	ADJ
ftr-341	484	74	level	level	NOUN
ftr-341	484	75	of	of	ADP
ftr-341	484	76	uncertainty	uncertainty	NOUN
ftr-341	484	77	.	.	PUNCT
ftr-341	485	1	current	current	ADJ
ftr-341	485	2	529	529	NUM
ftr-341	485	3	plans	plan	NOUN
ftr-341	485	4	do	do	AUX
ftr-341	485	5	not	not	PART
ftr-341	485	6	deal	deal	VERB
ftr-341	485	7	with	with	ADP
ftr-341	485	8	this	this	DET
ftr-341	485	9	uncertainty	uncertainty	NOUN
ftr-341	485	10	at	at	ADP
ftr-341	485	11	all	all	ADV
ftr-341	485	12	—	—	PUNCT
ftr-341	485	13	the	the	DET
ftr-341	485	14	only	only	ADJ
ftr-341	485	15	way	way	NOUN
ftr-341	485	16	to	to	PART
ftr-341	485	17	withdraw	withdraw	VERB
ftr-341	485	18	funds	fund	NOUN
ftr-341	485	19	in	in	ADP
ftr-341	485	20	that	that	DET
ftr-341	485	21	scenario	scenario	NOUN
ftr-341	485	22	is	be	AUX
ftr-341	485	23	to	to	PART
ftr-341	485	24	incur	incur	VERB
ftr-341	485	25	the	the	DET
ftr-341	485	26	penalty.100	penalty.100	PROPN
ftr-341	485	27	the	the	DET
ftr-341	485	28	portion	portion	NOUN
ftr-341	485	29	of	of	ADP
ftr-341	485	30	the	the	DET
ftr-341	485	31	maine	maine	NOUN
ftr-341	485	32	plans	plan	NOUN
ftr-341	485	33	contributed	contribute	VERB
ftr-341	485	34	by	by	ADP
ftr-341	485	35	the	the	DET
ftr-341	485	36	state	state	NOUN
ftr-341	485	37	,	,	PUNCT
ftr-341	485	38	which	which	PRON
ftr-341	485	39	makes	make	VERB
ftr-341	485	40	the	the	DET
ftr-341	485	41	initial	initial	ADJ
ftr-341	485	42	contribution	contribution	NOUN
ftr-341	485	43	,	,	PUNCT
ftr-341	485	44	simply	simply	ADV
ftr-341	485	45	reverts	revert	VERB
ftr-341	485	46	back	back	ADV
ftr-341	485	47	to	to	ADP
ftr-341	485	48	the	the	DET
ftr-341	485	49	state	state	NOUN
ftr-341	485	50	if	if	SCONJ
ftr-341	485	51	the	the	DET
ftr-341	485	52	child	child	NOUN
ftr-341	485	53	does	do	VERB
ftr-341	485	54	not	not	PART
ftr-341	485	55	98	98	NUM
ftr-341	485	56	.	.	PUNCT
ftr-341	486	1	a	a	DET
ftr-341	486	2	real	real	ADJ
ftr-341	486	3	but	but	CCONJ
ftr-341	486	4	easily	easily	ADV
ftr-341	486	5	corrected	correct	VERB
ftr-341	486	6	problem	problem	NOUN
ftr-341	486	7	with	with	ADP
ftr-341	486	8	a	a	DET
ftr-341	486	9	matching	matching	NOUN
ftr-341	486	10	grant	grant	NOUN
ftr-341	486	11	is	be	AUX
ftr-341	486	12	churning	churn	VERB
ftr-341	486	13	.	.	PUNCT
ftr-341	487	1	churning	churn	VERB
ftr-341	487	2	results	result	NOUN
ftr-341	487	3	when	when	SCONJ
ftr-341	487	4	a	a	DET
ftr-341	487	5	deposit	deposit	NOUN
ftr-341	487	6	is	be	AUX
ftr-341	487	7	made	make	VERB
ftr-341	487	8	into	into	ADP
ftr-341	487	9	an	an	DET
ftr-341	487	10	account	account	NOUN
ftr-341	487	11	just	just	ADV
ftr-341	487	12	long	long	ADV
ftr-341	487	13	enough	enough	ADV
ftr-341	487	14	to	to	PART
ftr-341	487	15	receive	receive	VERB
ftr-341	487	16	the	the	DET
ftr-341	487	17	match	match	NOUN
ftr-341	487	18	and	and	CCONJ
ftr-341	487	19	then	then	ADV
ftr-341	487	20	both	both	CCONJ
ftr-341	487	21	the	the	DET
ftr-341	487	22	grant	grant	NOUN
ftr-341	487	23	and	and	CCONJ
ftr-341	487	24	the	the	DET
ftr-341	487	25	match	match	NOUN
ftr-341	487	26	are	be	AUX
ftr-341	487	27	immediately	immediately	ADV
ftr-341	487	28	withdrawn	withdraw	VERB
ftr-341	487	29	.	.	PUNCT
ftr-341	488	1	the	the	DET
ftr-341	488	2	problem	problem	NOUN
ftr-341	488	3	of	of	ADP
ftr-341	488	4	churning	churning	NOUN
ftr-341	488	5	is	be	AUX
ftr-341	488	6	generally	generally	ADV
ftr-341	488	7	dealt	deal	VERB
ftr-341	488	8	with	with	ADP
ftr-341	488	9	in	in	ADP
ftr-341	488	10	one	one	NUM
ftr-341	488	11	of	of	ADP
ftr-341	488	12	two	two	NUM
ftr-341	488	13	ways	way	NOUN
ftr-341	488	14	:	:	PUNCT
ftr-341	488	15	either	either	CCONJ
ftr-341	488	16	the	the	DET
ftr-341	488	17	grant	grant	NOUN
ftr-341	488	18	is	be	AUX
ftr-341	488	19	recaptured	recapture	VERB
ftr-341	488	20	upon	upon	SCONJ
ftr-341	488	21	early	early	ADJ
ftr-341	488	22	withdrawal	withdrawal	NOUN
ftr-341	488	23	,	,	PUNCT
ftr-341	488	24	or	or	CCONJ
ftr-341	488	25	matches	match	NOUN
ftr-341	488	26	are	be	AUX
ftr-341	488	27	disallowed	disallow	VERB
ftr-341	488	28	during	during	ADP
ftr-341	488	29	the	the	DET
ftr-341	488	30	calendar	calendar	NOUN
ftr-341	488	31	year	year	NOUN
ftr-341	488	32	(	(	PUNCT
ftr-341	488	33	or	or	CCONJ
ftr-341	488	34	two	two	NUM
ftr-341	488	35	,	,	PUNCT
ftr-341	488	36	etc	etc	X
ftr-341	488	37	.	.	X
ftr-341	488	38	)	)	PUNCT
ftr-341	488	39	in	in	ADP
ftr-341	488	40	which	which	PRON
ftr-341	488	41	a	a	DET
ftr-341	488	42	withdrawal	withdrawal	NOUN
ftr-341	488	43	is	be	AUX
ftr-341	488	44	made	make	VERB
ftr-341	488	45	from	from	ADP
ftr-341	488	46	the	the	DET
ftr-341	488	47	account	account	NOUN
ftr-341	488	48	.	.	PUNCT
ftr-341	489	1	see	see	VERB
ftr-341	489	2	,	,	PUNCT
ftr-341	489	3	e.g.	e.g.	ADV
ftr-341	489	4	,	,	PUNCT
ftr-341	489	5	notice	notice	NOUN
ftr-341	489	6	of	of	ADP
ftr-341	489	7	hearing	hear	VERB
ftr-341	489	8	on	on	ADP
ftr-341	489	9	proposed	propose	VERB
ftr-341	489	10	administrative	administrative	ADJ
ftr-341	489	11	rulemaking	rulemaking	NOUN
ftr-341	489	12	,	,	PUNCT
ftr-341	489	13	state	state	NOUN
ftr-341	489	14	of	of	ADP
ftr-341	489	15	kan	kan	PROPN
ftr-341	489	16	.	.	PROPN
ftr-341	489	17	,	,	PUNCT
ftr-341	489	18	state	state	NOUN
ftr-341	489	19	treasurer	treasurer	NOUN
ftr-341	489	20	’s	’s	PART
ftr-341	489	21	office	office	NOUN
ftr-341	489	22	(	(	PUNCT
ftr-341	489	23	2009	2009	NUM
ftr-341	489	24	)	)	PUNCT
ftr-341	489	25	,	,	PUNCT
ftr-341	489	26	http://www.kansasstatetreasurer.com/prodweb/pdfs/hearing_notice	http://www.kansasstatetreasurer.com/prodweb/pdfs/hearing_notice	NOUN
ftr-341	489	27	_	_	PUNCT
ftr-341	490	1	09.pdf	09.pdf	PROPN
ftr-341	490	2	(	(	PUNCT
ftr-341	490	3	including	include	VERB
ftr-341	490	4	a	a	DET
ftr-341	490	5	discussion	discussion	NOUN
ftr-341	490	6	of	of	ADP
ftr-341	490	7	this	this	DET
ftr-341	490	8	proposed	propose	VERB
ftr-341	490	9	change	change	NOUN
ftr-341	490	10	to	to	ADP
ftr-341	490	11	the	the	DET
ftr-341	490	12	regulations	regulation	NOUN
ftr-341	490	13	)	)	PUNCT
ftr-341	490	14	.	.	PUNCT
ftr-341	491	1	this	this	PRON
ftr-341	491	2	is	be	AUX
ftr-341	491	3	also	also	ADV
ftr-341	491	4	the	the	DET
ftr-341	491	5	approach	approach	NOUN
ftr-341	491	6	used	use	VERB
ftr-341	491	7	with	with	ADP
ftr-341	491	8	the	the	DET
ftr-341	491	9	saver	saver	NOUN
ftr-341	491	10	’s	’s	PART
ftr-341	491	11	credit	credit	NOUN
ftr-341	491	12	.	.	PUNCT
ftr-341	492	1	irc	irc	PROPN
ftr-341	492	2	§	§	PROPN
ftr-341	492	3	25b(d)(2)(a	25b(d)(2)(a	PROPN
ftr-341	492	4	)	)	PUNCT
ftr-341	492	5	.	.	PUNCT
ftr-341	493	1	since	since	SCONJ
ftr-341	493	2	this	this	DET
ftr-341	493	3	latter	latter	ADJ
ftr-341	493	4	anti	anti	ADJ
ftr-341	493	5	-	-	ADJ
ftr-341	493	6	churning	churning	ADJ
ftr-341	493	7	rule	rule	NOUN
ftr-341	493	8	only	only	ADV
ftr-341	493	9	extends	extend	VERB
ftr-341	493	10	the	the	DET
ftr-341	493	11	time	time	NOUN
ftr-341	493	12	period	period	NOUN
ftr-341	493	13	during	during	ADP
ftr-341	493	14	which	which	PRON
ftr-341	493	15	churning	churn	VERB
ftr-341	493	16	can	can	AUX
ftr-341	493	17	occur	occur	VERB
ftr-341	493	18	,	,	PUNCT
ftr-341	493	19	the	the	DET
ftr-341	493	20	recapture	recapture	NOUN
ftr-341	493	21	of	of	ADP
ftr-341	493	22	the	the	DET
ftr-341	493	23	match	match	NOUN
ftr-341	493	24	option	option	NOUN
ftr-341	493	25	is	be	AUX
ftr-341	493	26	the	the	DET
ftr-341	493	27	better	well	ADJ
ftr-341	493	28	one	one	NOUN
ftr-341	493	29	and	and	CCONJ
ftr-341	493	30	should	should	AUX
ftr-341	493	31	be	be	AUX
ftr-341	493	32	adopted	adopt	VERB
ftr-341	493	33	.	.	PUNCT
ftr-341	494	1	this	this	DET
ftr-341	494	2	rule	rule	NOUN
ftr-341	494	3	would	would	AUX
ftr-341	494	4	essentially	essentially	ADV
ftr-341	494	5	require	require	VERB
ftr-341	494	6	that	that	SCONJ
ftr-341	494	7	should	should	AUX
ftr-341	494	8	the	the	DET
ftr-341	494	9	expenses	expense	NOUN
ftr-341	494	10	be	be	AUX
ftr-341	494	11	withdrawn	withdraw	VERB
ftr-341	494	12	for	for	ADP
ftr-341	494	13	any	any	DET
ftr-341	494	14	non	non	ADJ
ftr-341	494	15	-	-	ADJ
ftr-341	494	16	qualified	qualified	ADJ
ftr-341	494	17	reason	reason	NOUN
ftr-341	494	18	,	,	PUNCT
ftr-341	494	19	the	the	DET
ftr-341	494	20	matches	match	NOUN
ftr-341	494	21	that	that	PRON
ftr-341	494	22	had	have	AUX
ftr-341	494	23	been	be	AUX
ftr-341	494	24	deposited	deposit	VERB
ftr-341	494	25	into	into	ADP
ftr-341	494	26	the	the	DET
ftr-341	494	27	account	account	NOUN
ftr-341	494	28	would	would	AUX
ftr-341	494	29	be	be	AUX
ftr-341	494	30	reclaimed	reclaim	VERB
ftr-341	494	31	by	by	ADP
ftr-341	494	32	the	the	DET
ftr-341	494	33	government	government	NOUN
ftr-341	494	34	.	.	PUNCT
ftr-341	495	1	99	99	NUM
ftr-341	495	2	.	.	PUNCT
ftr-341	496	1	supra	supra	PROPN
ftr-341	496	2	note	note	PROPN
ftr-341	496	3	63	63	NUM
ftr-341	496	4	.	.	NOUN
ftr-341	496	5	100	100	NUM
ftr-341	496	6	.	.	PUNCT
ftr-341	497	1	as	as	SCONJ
ftr-341	497	2	noted	note	VERB
ftr-341	497	3	earlier	early	ADV
ftr-341	497	4	,	,	PUNCT
ftr-341	497	5	while	while	SCONJ
ftr-341	497	6	it	it	PRON
ftr-341	497	7	is	be	AUX
ftr-341	497	8	possible	possible	ADJ
ftr-341	497	9	that	that	SCONJ
ftr-341	497	10	a	a	DET
ftr-341	497	11	high	high	ADJ
ftr-341	497	12	-	-	PUNCT
ftr-341	497	13	income	income	NOUN
ftr-341	497	14	taxpayer	taxpayer	NOUN
ftr-341	497	15	may	may	AUX
ftr-341	497	16	still	still	ADV
ftr-341	497	17	be	be	AUX
ftr-341	497	18	better	well	ADJ
ftr-341	497	19	off	off	ADP
ftr-341	497	20	in	in	ADP
ftr-341	497	21	this	this	DET
ftr-341	497	22	scenario	scenario	NOUN
ftr-341	497	23	than	than	SCONJ
ftr-341	497	24	if	if	SCONJ
ftr-341	497	25	they	they	PRON
ftr-341	497	26	had	have	AUX
ftr-341	497	27	saved	save	VERB
ftr-341	497	28	in	in	ADP
ftr-341	497	29	a	a	DET
ftr-341	497	30	taxable	taxable	ADJ
ftr-341	497	31	account	account	NOUN
ftr-341	497	32	,	,	PUNCT
ftr-341	497	33	this	this	PRON
ftr-341	497	34	is	be	AUX
ftr-341	497	35	unlikely	unlikely	ADJ
ftr-341	497	36	to	to	PART
ftr-341	497	37	ever	ever	ADV
ftr-341	497	38	be	be	AUX
ftr-341	497	39	true	true	ADJ
ftr-341	497	40	for	for	ADP
ftr-341	497	41	the	the	DET
ftr-341	497	42	lower	low	ADJ
ftr-341	497	43	-	-	PUNCT
ftr-341	497	44	income	income	NOUN
ftr-341	497	45	taxpayers	taxpayer	NOUN
ftr-341	497	46	who	who	PRON
ftr-341	497	47	will	will	AUX
ftr-341	497	48	be	be	AUX
ftr-341	497	49	eligible	eligible	ADJ
ftr-341	497	50	to	to	PART
ftr-341	497	51	use	use	VERB
ftr-341	497	52	these	these	DET
ftr-341	497	53	529	529	NUM
ftr-341	497	54	plans	plan	NOUN
ftr-341	497	55	.	.	PUNCT
ftr-341	498	1	128	128	NUM
ftr-341	498	2	florida	florida	PROPN
ftr-341	498	3	tax	tax	NOUN
ftr-341	498	4	review	review	NOUN
ftr-341	498	5	[	[	X
ftr-341	498	6	vol	vol	NOUN
ftr-341	498	7	.	.	PUNCT
ftr-341	498	8	11:2	11:2	NUM
ftr-341	498	9	enroll	enroll	VERB
ftr-341	498	10	in	in	ADP
ftr-341	498	11	higher	high	ADJ
ftr-341	498	12	education	education	NOUN
ftr-341	498	13	or	or	CCONJ
ftr-341	498	14	to	to	ADP
ftr-341	498	15	the	the	DET
ftr-341	498	16	extent	extent	NOUN
ftr-341	498	17	not	not	PART
ftr-341	498	18	used	use	VERB
ftr-341	498	19	for	for	ADP
ftr-341	498	20	that	that	DET
ftr-341	498	21	purpose	purpose	NOUN
ftr-341	498	22	.	.	PUNCT
ftr-341	499	1	it	it	PRON
ftr-341	499	2	probably	probably	ADV
ftr-341	499	3	would	would	AUX
ftr-341	499	4	not	not	PART
ftr-341	499	5	work	work	VERB
ftr-341	499	6	to	to	PART
ftr-341	499	7	allow	allow	VERB
ftr-341	499	8	the	the	DET
ftr-341	499	9	family	family	NOUN
ftr-341	499	10	to	to	PART
ftr-341	499	11	withdraw	withdraw	VERB
ftr-341	499	12	and	and	CCONJ
ftr-341	499	13	reclaim	reclaim	VERB
ftr-341	499	14	the	the	DET
ftr-341	499	15	funds	fund	NOUN
ftr-341	499	16	with	with	ADP
ftr-341	499	17	no	no	DET
ftr-341	499	18	penalty	penalty	NOUN
ftr-341	499	19	like	like	SCONJ
ftr-341	499	20	the	the	DET
ftr-341	499	21	state	state	NOUN
ftr-341	499	22	can	can	AUX
ftr-341	499	23	do	do	VERB
ftr-341	499	24	.	.	PUNCT
ftr-341	500	1	the	the	DET
ftr-341	500	2	problem	problem	NOUN
ftr-341	500	3	would	would	AUX
ftr-341	500	4	be	be	AUX
ftr-341	500	5	that	that	SCONJ
ftr-341	500	6	this	this	PRON
ftr-341	500	7	could	could	AUX
ftr-341	500	8	be	be	AUX
ftr-341	500	9	used	use	VERB
ftr-341	500	10	against	against	ADP
ftr-341	500	11	the	the	DET
ftr-341	500	12	student	student	NOUN
ftr-341	500	13	—	—	PUNCT
ftr-341	500	14	essentially	essentially	ADV
ftr-341	500	15	the	the	DET
ftr-341	500	16	family	family	NOUN
ftr-341	500	17	could	could	AUX
ftr-341	500	18	pressure	pressure	VERB
ftr-341	500	19	the	the	DET
ftr-341	500	20	student	student	NOUN
ftr-341	500	21	not	not	PART
ftr-341	500	22	to	to	PART
ftr-341	500	23	attend	attend	VERB
ftr-341	500	24	college	college	NOUN
ftr-341	500	25	in	in	ADP
ftr-341	500	26	order	order	NOUN
ftr-341	500	27	to	to	PART
ftr-341	500	28	regain	regain	VERB
ftr-341	500	29	use	use	NOUN
ftr-341	500	30	of	of	ADP
ftr-341	500	31	those	those	DET
ftr-341	500	32	funds	fund	NOUN
ftr-341	500	33	.	.	PUNCT
ftr-341	501	1	in	in	ADP
ftr-341	501	2	other	other	ADJ
ftr-341	501	3	words	word	NOUN
ftr-341	501	4	,	,	PUNCT
ftr-341	501	5	in	in	ADP
ftr-341	501	6	order	order	NOUN
ftr-341	501	7	for	for	SCONJ
ftr-341	501	8	the	the	DET
ftr-341	501	9	family	family	NOUN
ftr-341	501	10	’s	’s	PART
ftr-341	501	11	portion	portion	NOUN
ftr-341	501	12	of	of	ADP
ftr-341	501	13	the	the	DET
ftr-341	501	14	contribution	contribution	NOUN
ftr-341	501	15	to	to	PART
ftr-341	501	16	act	act	VERB
ftr-341	501	17	as	as	ADP
ftr-341	501	18	a	a	DET
ftr-341	501	19	grant	grant	NOUN
ftr-341	501	20	,	,	PUNCT
ftr-341	501	21	it	it	PRON
ftr-341	501	22	must	must	AUX
ftr-341	501	23	be	be	AUX
ftr-341	501	24	earmarked	earmark	VERB
ftr-341	501	25	for	for	ADP
ftr-341	501	26	education	education	NOUN
ftr-341	501	27	.	.	PUNCT
ftr-341	502	1	the	the	DET
ftr-341	502	2	loss	loss	NOUN
ftr-341	502	3	of	of	ADP
ftr-341	502	4	the	the	DET
ftr-341	502	5	state	state	NOUN
ftr-341	502	6	funds	fund	NOUN
ftr-341	502	7	alone	alone	ADV
ftr-341	502	8	would	would	AUX
ftr-341	502	9	not	not	PART
ftr-341	502	10	act	act	VERB
ftr-341	502	11	as	as	ADP
ftr-341	502	12	a	a	DET
ftr-341	502	13	deterrence	deterrence	NOUN
ftr-341	502	14	or	or	CCONJ
ftr-341	502	15	penalty	penalty	NOUN
ftr-341	502	16	as	as	ADP
ftr-341	502	17	to	to	ADP
ftr-341	502	18	the	the	DET
ftr-341	502	19	family	family	NOUN
ftr-341	502	20	’s	’s	PART
ftr-341	502	21	portion	portion	NOUN
ftr-341	502	22	.	.	PUNCT
ftr-341	503	1	an	an	DET
ftr-341	503	2	option	option	NOUN
ftr-341	503	3	would	would	AUX
ftr-341	503	4	be	be	AUX
ftr-341	503	5	to	to	PART
ftr-341	503	6	allow	allow	VERB
ftr-341	503	7	the	the	DET
ftr-341	503	8	529	529	NUM
ftr-341	503	9	plans	plan	NOUN
ftr-341	503	10	to	to	PART
ftr-341	503	11	be	be	AUX
ftr-341	503	12	rolled	roll	VERB
ftr-341	503	13	over	over	ADP
ftr-341	503	14	into	into	ADP
ftr-341	503	15	another	another	DET
ftr-341	503	16	such	such	ADJ
ftr-341	503	17	account	account	NOUN
ftr-341	503	18	for	for	ADP
ftr-341	503	19	a	a	DET
ftr-341	503	20	different	different	ADJ
ftr-341	503	21	beneficiary	beneficiary	NOUN
ftr-341	503	22	,	,	PUNCT
ftr-341	503	23	to	to	ADP
ftr-341	503	24	the	the	DET
ftr-341	503	25	extent	extent	NOUN
ftr-341	503	26	that	that	SCONJ
ftr-341	503	27	that	that	DET
ftr-341	503	28	account	account	NOUN
ftr-341	503	29	was	be	AUX
ftr-341	503	30	below	below	ADP
ftr-341	503	31	the	the	DET
ftr-341	503	32	limit	limit	NOUN
ftr-341	503	33	.	.	PUNCT
ftr-341	504	1	in	in	ADP
ftr-341	504	2	the	the	DET
ftr-341	504	3	case	case	NOUN
ftr-341	504	4	where	where	SCONJ
ftr-341	504	5	there	there	PRON
ftr-341	504	6	is	be	VERB
ftr-341	504	7	no	no	DET
ftr-341	504	8	such	such	ADJ
ftr-341	504	9	account	account	NOUN
ftr-341	504	10	or	or	CCONJ
ftr-341	504	11	all	all	DET
ftr-341	504	12	such	such	ADJ
ftr-341	504	13	accounts	account	NOUN
ftr-341	504	14	are	be	AUX
ftr-341	504	15	at	at	ADP
ftr-341	504	16	the	the	DET
ftr-341	504	17	contribution	contribution	NOUN
ftr-341	504	18	limits	limit	NOUN
ftr-341	504	19	,	,	PUNCT
ftr-341	504	20	the	the	DET
ftr-341	504	21	family	family	NOUN
ftr-341	504	22	could	could	AUX
ftr-341	504	23	have	have	VERB
ftr-341	504	24	the	the	DET
ftr-341	504	25	choice	choice	NOUN
ftr-341	504	26	to	to	PART
ftr-341	504	27	withdraw	withdraw	VERB
ftr-341	504	28	the	the	DET
ftr-341	504	29	fund	fund	NOUN
ftr-341	504	30	with	with	ADP
ftr-341	504	31	penalty	penalty	NOUN
ftr-341	504	32	,	,	PUNCT
ftr-341	504	33	or	or	CCONJ
ftr-341	504	34	to	to	PART
ftr-341	504	35	roll	roll	VERB
ftr-341	504	36	it	it	PRON
ftr-341	504	37	into	into	ADP
ftr-341	504	38	another	another	DET
ftr-341	504	39	tax	tax	NOUN
ftr-341	504	40	-	-	PUNCT
ftr-341	504	41	preferred	prefer	VERB
ftr-341	504	42	account	account	NOUN
ftr-341	504	43	such	such	ADJ
ftr-341	504	44	as	as	ADP
ftr-341	504	45	a	a	DET
ftr-341	504	46	401(k	401(k	PROPN
ftr-341	504	47	)	)	PUNCT
ftr-341	504	48	or	or	CCONJ
ftr-341	504	49	ida	ida	PROPN
ftr-341	504	50	.	.	PUNCT
ftr-341	505	1	another	another	DET
ftr-341	505	2	major	major	ADJ
ftr-341	505	3	cause	cause	NOUN
ftr-341	505	4	of	of	ADP
ftr-341	505	5	uncertainty	uncertainty	NOUN
ftr-341	505	6	that	that	PRON
ftr-341	505	7	leads	lead	VERB
ftr-341	505	8	marginal	marginal	ADJ
ftr-341	505	9	taxpayers	taxpayer	NOUN
ftr-341	505	10	to	to	PART
ftr-341	505	11	avoid	avoid	VERB
ftr-341	505	12	use	use	NOUN
ftr-341	505	13	of	of	ADP
ftr-341	505	14	529	529	NUM
ftr-341	505	15	plans	plan	NOUN
ftr-341	505	16	is	be	AUX
ftr-341	505	17	the	the	DET
ftr-341	505	18	effect	effect	NOUN
ftr-341	505	19	that	that	SCONJ
ftr-341	505	20	these	these	DET
ftr-341	505	21	assets	asset	NOUN
ftr-341	505	22	will	will	AUX
ftr-341	505	23	have	have	VERB
ftr-341	505	24	on	on	ADP
ftr-341	505	25	financial	financial	ADJ
ftr-341	505	26	aid	aid	NOUN
ftr-341	505	27	.	.	PUNCT
ftr-341	506	1	most	most	ADJ
ftr-341	506	2	low	low	ADJ
ftr-341	506	3	-	-	PUNCT
ftr-341	506	4	to	to	ADP
ftr-341	506	5	-	-	PUNCT
ftr-341	506	6	moderate	moderate	ADJ
ftr-341	506	7	-	-	PUNCT
ftr-341	506	8	income	income	NOUN
ftr-341	506	9	students	student	NOUN
ftr-341	506	10	will	will	AUX
ftr-341	506	11	be	be	AUX
ftr-341	506	12	eligible	eligible	ADJ
ftr-341	506	13	for	for	ADP
ftr-341	506	14	federal	federal	ADJ
ftr-341	506	15	financial	financial	ADJ
ftr-341	506	16	aid	aid	NOUN
ftr-341	506	17	,	,	PUNCT
ftr-341	506	18	and	and	CCONJ
ftr-341	506	19	accumulating	accumulate	VERB
ftr-341	506	20	assets	asset	NOUN
ftr-341	506	21	can	can	AUX
ftr-341	506	22	act	act	VERB
ftr-341	506	23	to	to	PART
ftr-341	506	24	reduce	reduce	VERB
ftr-341	506	25	that	that	DET
ftr-341	506	26	financial	financial	ADJ
ftr-341	506	27	aid	aid	NOUN
ftr-341	506	28	.	.	PUNCT
ftr-341	507	1	as	as	SCONJ
ftr-341	507	2	it	it	PRON
ftr-341	507	3	currently	currently	ADV
ftr-341	507	4	stands	stand	VERB
ftr-341	507	5	,	,	PUNCT
ftr-341	507	6	529	529	NUM
ftr-341	507	7	plans	plan	NOUN
ftr-341	507	8	count	count	VERB
ftr-341	507	9	as	as	ADP
ftr-341	507	10	an	an	DET
ftr-341	507	11	asset	asset	NOUN
ftr-341	507	12	of	of	ADP
ftr-341	507	13	the	the	DET
ftr-341	507	14	parent	parent	NOUN
ftr-341	507	15	for	for	ADP
ftr-341	507	16	purposes	purpose	NOUN
ftr-341	507	17	of	of	ADP
ftr-341	507	18	determining	determine	VERB
ftr-341	507	19	the	the	DET
ftr-341	507	20	financial	financial	ADJ
ftr-341	507	21	aid	aid	NOUN
ftr-341	507	22	eligibility	eligibility	NOUN
ftr-341	507	23	of	of	ADP
ftr-341	507	24	the	the	DET
ftr-341	507	25	student	student	NOUN
ftr-341	507	26	.	.	PUNCT
ftr-341	508	1	this	this	PRON
ftr-341	508	2	means	mean	VERB
ftr-341	508	3	that	that	SCONJ
ftr-341	508	4	roughly	roughly	ADV
ftr-341	508	5	5.6	5.6	NUM
ftr-341	508	6	percent	percent	NOUN
ftr-341	508	7	of	of	ADP
ftr-341	508	8	the	the	DET
ftr-341	508	9	value	value	NOUN
ftr-341	508	10	of	of	ADP
ftr-341	508	11	the	the	DET
ftr-341	508	12	account	account	NOUN
ftr-341	508	13	is	be	AUX
ftr-341	508	14	treated	treat	VERB
ftr-341	508	15	as	as	ADP
ftr-341	508	16	being	be	AUX
ftr-341	508	17	available	available	ADJ
ftr-341	508	18	to	to	PART
ftr-341	508	19	pay	pay	VERB
ftr-341	508	20	for	for	ADP
ftr-341	508	21	college.101	college.101	NOUN
ftr-341	508	22	in	in	ADP
ftr-341	508	23	order	order	NOUN
ftr-341	508	24	to	to	PART
ftr-341	508	25	eliminate	eliminate	VERB
ftr-341	508	26	this	this	DET
ftr-341	508	27	disincentive	disincentive	ADJ
ftr-341	508	28	to	to	PART
ftr-341	508	29	save	save	VERB
ftr-341	508	30	,	,	PUNCT
ftr-341	508	31	these	these	DET
ftr-341	508	32	plans	plan	NOUN
ftr-341	508	33	should	should	AUX
ftr-341	508	34	be	be	AUX
ftr-341	508	35	excluded	exclude	VERB
ftr-341	508	36	from	from	ADP
ftr-341	508	37	consideration	consideration	NOUN
ftr-341	508	38	when	when	SCONJ
ftr-341	508	39	determining	determine	VERB
ftr-341	508	40	need	need	NOUN
ftr-341	508	41	-	-	PUNCT
ftr-341	508	42	based	base	VERB
ftr-341	508	43	financial	financial	ADJ
ftr-341	508	44	aid	aid	NOUN
ftr-341	508	45	.	.	PUNCT
ftr-341	509	1	the	the	DET
ftr-341	509	2	last	last	ADJ
ftr-341	509	3	change	change	NOUN
ftr-341	509	4	that	that	PRON
ftr-341	509	5	ought	ought	AUX
ftr-341	509	6	to	to	PART
ftr-341	509	7	be	be	AUX
ftr-341	509	8	made	make	VERB
ftr-341	509	9	to	to	PART
ftr-341	509	10	reduce	reduce	VERB
ftr-341	509	11	the	the	DET
ftr-341	509	12	uncertainty	uncertainty	NOUN
ftr-341	509	13	is	be	AUX
ftr-341	509	14	that	that	SCONJ
ftr-341	509	15	withdrawals	withdrawal	NOUN
ftr-341	509	16	should	should	AUX
ftr-341	509	17	be	be	AUX
ftr-341	509	18	allowed	allow	VERB
ftr-341	509	19	without	without	ADP
ftr-341	509	20	penalty	penalty	NOUN
ftr-341	509	21	to	to	ADP
ftr-341	509	22	the	the	DET
ftr-341	509	23	extent	extent	NOUN
ftr-341	509	24	that	that	SCONJ
ftr-341	509	25	the	the	DET
ftr-341	509	26	student	student	NOUN
ftr-341	509	27	receives	receive	VERB
ftr-341	509	28	financial	financial	ADJ
ftr-341	509	29	aid	aid	NOUN
ftr-341	509	30	,	,	PUNCT
ftr-341	509	31	either	either	CCONJ
ftr-341	509	32	government	government	NOUN
ftr-341	509	33	or	or	CCONJ
ftr-341	509	34	institutional	institutional	ADJ
ftr-341	509	35	,	,	PUNCT
ftr-341	509	36	and	and	CCONJ
ftr-341	509	37	does	do	VERB
ftr-341	509	38	101	101	NUM
ftr-341	509	39	.	.	PUNCT
ftr-341	510	1	the	the	DET
ftr-341	510	2	calculation	calculation	NOUN
ftr-341	510	3	of	of	ADP
ftr-341	510	4	the	the	DET
ftr-341	510	5	5.6	5.6	NUM
ftr-341	510	6	percent	percent	NOUN
ftr-341	510	7	is	be	AUX
ftr-341	510	8	a	a	DET
ftr-341	510	9	bit	bit	NOUN
ftr-341	510	10	complicated	complicated	ADJ
ftr-341	510	11	.	.	PUNCT
ftr-341	511	1	all	all	DET
ftr-341	511	2	federal	federal	ADJ
ftr-341	511	3	financial	financial	ADJ
ftr-341	511	4	aid	aid	NOUN
ftr-341	511	5	programs	program	NOUN
ftr-341	511	6	use	use	VERB
ftr-341	511	7	the	the	DET
ftr-341	511	8	free	free	ADJ
ftr-341	511	9	application	application	NOUN
ftr-341	511	10	for	for	ADP
ftr-341	511	11	federal	federal	ADJ
ftr-341	511	12	student	student	NOUN
ftr-341	511	13	aid	aid	NOUN
ftr-341	511	14	(	(	PUNCT
ftr-341	511	15	fafsa	fafsa	NOUN
ftr-341	511	16	)	)	PUNCT
ftr-341	511	17	.	.	PUNCT
ftr-341	512	1	the	the	DET
ftr-341	512	2	fafsa	fafsa	NOUN
ftr-341	512	3	operates	operate	VERB
ftr-341	512	4	by	by	ADP
ftr-341	512	5	calculating	calculate	VERB
ftr-341	512	6	the	the	DET
ftr-341	512	7	“	"	PUNCT
ftr-341	512	8	expected	expect	VERB
ftr-341	512	9	family	family	NOUN
ftr-341	512	10	contribution	contribution	NOUN
ftr-341	512	11	,	,	PUNCT
ftr-341	512	12	”	"	PUNCT
ftr-341	512	13	or	or	CCONJ
ftr-341	512	14	the	the	DET
ftr-341	512	15	amount	amount	NOUN
ftr-341	512	16	that	that	PRON
ftr-341	512	17	the	the	DET
ftr-341	512	18	family	family	NOUN
ftr-341	512	19	should	should	AUX
ftr-341	512	20	reasonably	reasonably	ADV
ftr-341	512	21	be	be	AUX
ftr-341	512	22	expected	expect	VERB
ftr-341	512	23	to	to	PART
ftr-341	512	24	pay	pay	VERB
ftr-341	512	25	toward	toward	ADP
ftr-341	512	26	the	the	DET
ftr-341	512	27	student	student	NOUN
ftr-341	512	28	’s	’s	PART
ftr-341	512	29	college	college	NOUN
ftr-341	512	30	education	education	NOUN
ftr-341	512	31	.	.	PUNCT
ftr-341	513	1	this	this	PRON
ftr-341	513	2	in	in	ADP
ftr-341	513	3	turn	turn	NOUN
ftr-341	513	4	indicates	indicate	VERB
ftr-341	513	5	to	to	ADP
ftr-341	513	6	both	both	CCONJ
ftr-341	513	7	the	the	DET
ftr-341	513	8	government	government	NOUN
ftr-341	513	9	and	and	CCONJ
ftr-341	513	10	the	the	DET
ftr-341	513	11	institution	institution	NOUN
ftr-341	513	12	the	the	DET
ftr-341	513	13	amount	amount	NOUN
ftr-341	513	14	of	of	ADP
ftr-341	513	15	need	need	NOUN
ftr-341	513	16	the	the	DET
ftr-341	513	17	student	student	NOUN
ftr-341	513	18	has	have	VERB
ftr-341	513	19	(	(	PUNCT
ftr-341	513	20	essentially	essentially	ADV
ftr-341	513	21	the	the	DET
ftr-341	513	22	tuition	tuition	NOUN
ftr-341	513	23	at	at	ADP
ftr-341	513	24	the	the	DET
ftr-341	513	25	institution	institution	NOUN
ftr-341	513	26	minus	minus	ADP
ftr-341	513	27	the	the	DET
ftr-341	513	28	efc	efc	NOUN
ftr-341	513	29	)	)	PUNCT
ftr-341	513	30	.	.	PUNCT
ftr-341	514	1	in	in	ADP
ftr-341	514	2	calculating	calculate	VERB
ftr-341	514	3	the	the	DET
ftr-341	514	4	efc	efc	NOUN
ftr-341	514	5	,	,	PUNCT
ftr-341	514	6	the	the	DET
ftr-341	514	7	fafsa	fafsa	NOUN
ftr-341	514	8	determines	determine	VERB
ftr-341	514	9	the	the	DET
ftr-341	514	10	family	family	NOUN
ftr-341	514	11	’s	’s	PART
ftr-341	514	12	adjusted	adjust	VERB
ftr-341	514	13	available	available	ADJ
ftr-341	514	14	income	income	NOUN
ftr-341	514	15	,	,	PUNCT
ftr-341	514	16	which	which	PRON
ftr-341	514	17	is	be	AUX
ftr-341	514	18	the	the	DET
ftr-341	514	19	family	family	NOUN
ftr-341	514	20	income	income	NOUN
ftr-341	514	21	plus	plus	CCONJ
ftr-341	514	22	12	12	NUM
ftr-341	514	23	percent	percent	NOUN
ftr-341	514	24	of	of	ADP
ftr-341	514	25	the	the	DET
ftr-341	514	26	“	"	PUNCT
ftr-341	514	27	unprotected	unprotected	ADJ
ftr-341	514	28	”	"	PUNCT
ftr-341	514	29	assets	asset	NOUN
ftr-341	514	30	(	(	PUNCT
ftr-341	514	31	i.e.	i.e.	X
ftr-341	514	32	,	,	PUNCT
ftr-341	514	33	those	those	PRON
ftr-341	514	34	that	that	PRON
ftr-341	514	35	are	be	AUX
ftr-341	514	36	not	not	PART
ftr-341	514	37	specifically	specifically	ADV
ftr-341	514	38	protected	protect	VERB
ftr-341	514	39	like	like	ADP
ftr-341	514	40	the	the	DET
ftr-341	514	41	family	family	NOUN
ftr-341	514	42	home	home	NOUN
ftr-341	514	43	and	and	CCONJ
ftr-341	514	44	retirement	retirement	NOUN
ftr-341	514	45	accounts	account	NOUN
ftr-341	514	46	)	)	PUNCT
ftr-341	514	47	,	,	PUNCT
ftr-341	514	48	of	of	ADP
ftr-341	514	49	which	which	PRON
ftr-341	514	50	a	a	DET
ftr-341	514	51	529	529	NUM
ftr-341	514	52	plan	plan	NOUN
ftr-341	514	53	is	be	AUX
ftr-341	514	54	one	one	NUM
ftr-341	514	55	.	.	PUNCT
ftr-341	515	1	once	once	SCONJ
ftr-341	515	2	the	the	DET
ftr-341	515	3	aai	aai	PROPN
ftr-341	515	4	is	be	AUX
ftr-341	515	5	calculated	calculate	VERB
ftr-341	515	6	,	,	PUNCT
ftr-341	515	7	the	the	DET
ftr-341	515	8	efc	efc	NOUN
ftr-341	515	9	is	be	AUX
ftr-341	515	10	47	47	NUM
ftr-341	515	11	percent	percent	NOUN
ftr-341	515	12	of	of	ADP
ftr-341	515	13	that	that	DET
ftr-341	515	14	amount	amount	NOUN
ftr-341	515	15	.	.	PUNCT
ftr-341	516	1	thus	thus	ADV
ftr-341	516	2	in	in	ADP
ftr-341	516	3	the	the	DET
ftr-341	516	4	end	end	NOUN
ftr-341	516	5	47	47	NUM
ftr-341	516	6	percent	percent	NOUN
ftr-341	516	7	of	of	ADP
ftr-341	516	8	12	12	NUM
ftr-341	516	9	percent	percent	NOUN
ftr-341	516	10	of	of	ADP
ftr-341	516	11	the	the	DET
ftr-341	516	12	529	529	NUM
ftr-341	516	13	is	be	AUX
ftr-341	516	14	included	include	VERB
ftr-341	516	15	in	in	ADP
ftr-341	516	16	the	the	DET
ftr-341	516	17	efc	efc	ADJ
ftr-341	516	18	,	,	PUNCT
ftr-341	516	19	or	or	CCONJ
ftr-341	516	20	5.6	5.6	NUM
ftr-341	516	21	percent	percent	NOUN
ftr-341	516	22	.	.	PUNCT
ftr-341	517	1	the	the	DET
ftr-341	517	2	fafsa	fafsa	NOUN
ftr-341	517	3	must	must	AUX
ftr-341	517	4	be	be	AUX
ftr-341	517	5	filled	fill	VERB
ftr-341	517	6	out	out	ADP
ftr-341	517	7	each	each	DET
ftr-341	517	8	year	year	NOUN
ftr-341	517	9	and	and	CCONJ
ftr-341	517	10	so	so	ADV
ftr-341	517	11	this	this	DET
ftr-341	517	12	calculation	calculation	NOUN
ftr-341	517	13	will	will	AUX
ftr-341	517	14	be	be	AUX
ftr-341	517	15	repeated	repeat	VERB
ftr-341	517	16	each	each	DET
ftr-341	517	17	year	year	NOUN
ftr-341	517	18	based	base	VERB
ftr-341	517	19	on	on	ADP
ftr-341	517	20	the	the	DET
ftr-341	517	21	value	value	NOUN
ftr-341	517	22	of	of	ADP
ftr-341	517	23	whatever	whatever	DET
ftr-341	517	24	amount	amount	NOUN
ftr-341	517	25	remains	remain	VERB
ftr-341	517	26	in	in	ADP
ftr-341	517	27	the	the	DET
ftr-341	517	28	529	529	NUM
ftr-341	517	29	plan	plan	NOUN
ftr-341	517	30	.	.	PUNCT
ftr-341	518	1	note	note	VERB
ftr-341	518	2	that	that	SCONJ
ftr-341	518	3	these	these	PRON
ftr-341	518	4	are	be	AUX
ftr-341	518	5	maximum	maximum	ADJ
ftr-341	518	6	amounts	amount	NOUN
ftr-341	518	7	,	,	PUNCT
ftr-341	518	8	but	but	CCONJ
ftr-341	518	9	they	they	PRON
ftr-341	518	10	begin	begin	VERB
ftr-341	518	11	to	to	PART
ftr-341	518	12	apply	apply	VERB
ftr-341	518	13	at	at	ADP
ftr-341	518	14	low	low	ADJ
ftr-341	518	15	levels	level	NOUN
ftr-341	518	16	of	of	ADP
ftr-341	518	17	income	income	NOUN
ftr-341	518	18	,	,	PUNCT
ftr-341	518	19	generally	generally	ADV
ftr-341	518	20	below	below	ADP
ftr-341	518	21	$	$	SYM
ftr-341	518	22	30,000	30,000	NUM
ftr-341	518	23	.	.	PUNCT
ftr-341	519	1	see	see	VERB
ftr-341	519	2	u.s	u.s	PROPN
ftr-341	519	3	.	.	PROPN
ftr-341	519	4	dep’t	dep’t	NOUN
ftr-341	519	5	of	of	ADP
ftr-341	519	6	educ	educ	PROPN
ftr-341	519	7	.	.	PUNCT
ftr-341	520	1	,	,	PUNCT
ftr-341	520	2	info	info	NOUN
ftr-341	520	3	.	.	PUNCT
ftr-341	521	1	for	for	ADP
ftr-341	521	2	fin	fin	NOUN
ftr-341	521	3	.	.	PUNCT
ftr-341	522	1	aid	aid	NOUN
ftr-341	522	2	profs	prof	NOUN
ftr-341	522	3	.	.	PUNCT
ftr-341	522	4	,	,	PUNCT
ftr-341	522	5	the	the	DET
ftr-341	522	6	efc	efc	ADJ
ftr-341	522	7	formula	formula	NOUN
ftr-341	522	8	,	,	PUNCT
ftr-341	522	9	2010	2010	NUM
ftr-341	522	10	-	-	SYM
ftr-341	522	11	2011	2011	NUM
ftr-341	522	12	19	19	NUM
ftr-341	522	13	,	,	PUNCT
ftr-341	522	14	http://www.ifap	http://www.ifap	PROPN
ftr-341	522	15	.	.	PUNCT
ftr-341	523	1	ed.gov/efcformulaguide/attachments/111609efcformulaguide20102011.pdf	ed.gov/efcformulaguide/attachments/111609efcformulaguide20102011.pdf	PROPN
ftr-341	523	2	.	.	PUNCT
ftr-341	524	1	2011	2011	NUM
ftr-341	524	2	]	]	PUNCT
ftr-341	524	3	in	in	ADP
ftr-341	524	4	defense	defense	NOUN
ftr-341	524	5	of	of	ADP
ftr-341	524	6	college	college	NOUN
ftr-341	524	7	savings	saving	NOUN
ftr-341	524	8	plans	plan	NOUN
ftr-341	524	9	129	129	NUM
ftr-341	524	10	not	not	PART
ftr-341	524	11	need	need	VERB
ftr-341	524	12	to	to	PART
ftr-341	524	13	use	use	VERB
ftr-341	524	14	the	the	DET
ftr-341	524	15	funds	fund	NOUN
ftr-341	524	16	from	from	ADP
ftr-341	524	17	the	the	DET
ftr-341	524	18	529	529	NUM
ftr-341	524	19	account	account	NOUN
ftr-341	524	20	.	.	PUNCT
ftr-341	525	1	this	this	PRON
ftr-341	525	2	would	would	AUX
ftr-341	525	3	be	be	AUX
ftr-341	525	4	only	only	ADV
ftr-341	525	5	a	a	DET
ftr-341	525	6	slight	slight	ADJ
ftr-341	525	7	expansion	expansion	NOUN
ftr-341	525	8	from	from	ADP
ftr-341	525	9	the	the	DET
ftr-341	525	10	current	current	ADJ
ftr-341	525	11	rules	rule	NOUN
ftr-341	525	12	which	which	PRON
ftr-341	525	13	allow	allow	VERB
ftr-341	525	14	withdrawal	withdrawal	NOUN
ftr-341	525	15	without	without	ADP
ftr-341	525	16	penalty	penalty	NOUN
ftr-341	525	17	when	when	SCONJ
ftr-341	525	18	the	the	DET
ftr-341	525	19	student	student	NOUN
ftr-341	525	20	receives	receive	VERB
ftr-341	525	21	a	a	DET
ftr-341	525	22	scholarship	scholarship	NOUN
ftr-341	525	23	and	and	CCONJ
ftr-341	525	24	thus	thus	ADV
ftr-341	525	25	does	do	AUX
ftr-341	525	26	not	not	PART
ftr-341	525	27	need	need	VERB
ftr-341	525	28	to	to	PART
ftr-341	525	29	use	use	VERB
ftr-341	525	30	the	the	DET
ftr-341	525	31	529	529	NUM
ftr-341	525	32	plan	plan	NOUN
ftr-341	525	33	.	.	PUNCT
ftr-341	526	1	the	the	DET
ftr-341	526	2	withdrawal	withdrawal	NOUN
ftr-341	526	3	would	would	AUX
ftr-341	526	4	be	be	AUX
ftr-341	526	5	subject	subject	ADJ
ftr-341	526	6	to	to	ADP
ftr-341	526	7	taxation	taxation	NOUN
ftr-341	526	8	but	but	CCONJ
ftr-341	526	9	not	not	PART
ftr-341	526	10	the	the	DET
ftr-341	526	11	10	10	NUM
ftr-341	526	12	percent	percent	NOUN
ftr-341	526	13	penalty	penalty	NOUN
ftr-341	526	14	.	.	PUNCT
ftr-341	527	1	one	one	NUM
ftr-341	527	2	possibility	possibility	NOUN
ftr-341	527	3	would	would	AUX
ftr-341	527	4	be	be	AUX
ftr-341	527	5	that	that	SCONJ
ftr-341	527	6	the	the	DET
ftr-341	527	7	amount	amount	NOUN
ftr-341	527	8	no	no	ADV
ftr-341	527	9	longer	long	ADV
ftr-341	527	10	needed	need	VERB
ftr-341	527	11	for	for	ADP
ftr-341	527	12	education	education	NOUN
ftr-341	527	13	expenses	expense	NOUN
ftr-341	527	14	would	would	AUX
ftr-341	527	15	be	be	AUX
ftr-341	527	16	returned	return	VERB
ftr-341	527	17	to	to	ADP
ftr-341	527	18	the	the	DET
ftr-341	527	19	state	state	NOUN
ftr-341	527	20	and	and	CCONJ
ftr-341	527	21	withdrawn	withdraw	VERB
ftr-341	527	22	by	by	ADP
ftr-341	527	23	the	the	DET
ftr-341	527	24	family	family	NOUN
ftr-341	527	25	penalty	penalty	NOUN
ftr-341	527	26	-	-	PUNCT
ftr-341	527	27	free	free	ADJ
ftr-341	527	28	in	in	ADP
ftr-341	527	29	proportion	proportion	NOUN
ftr-341	527	30	to	to	ADP
ftr-341	527	31	overall	overall	ADJ
ftr-341	527	32	contributions	contribution	NOUN
ftr-341	527	33	to	to	ADP
ftr-341	527	34	the	the	DET
ftr-341	527	35	plan	plan	NOUN
ftr-341	527	36	.	.	PUNCT
ftr-341	528	1	alternatively	alternatively	ADV
ftr-341	528	2	,	,	PUNCT
ftr-341	528	3	the	the	DET
ftr-341	528	4	state	state	NOUN
ftr-341	528	5	may	may	AUX
ftr-341	528	6	want	want	VERB
ftr-341	528	7	its	its	PRON
ftr-341	528	8	own	own	ADJ
ftr-341	528	9	contributions	contribution	NOUN
ftr-341	528	10	to	to	PART
ftr-341	528	11	be	be	AUX
ftr-341	528	12	returned	return	VERB
ftr-341	528	13	before	before	SCONJ
ftr-341	528	14	the	the	DET
ftr-341	528	15	family	family	NOUN
ftr-341	528	16	withdrew	withdraw	VERB
ftr-341	528	17	any	any	DET
ftr-341	528	18	funds	fund	NOUN
ftr-341	528	19	without	without	ADP
ftr-341	528	20	penalty	penalty	NOUN
ftr-341	528	21	.	.	PUNCT
ftr-341	529	1	iv	iv	X
ftr-341	529	2	.	.	PUNCT
ftr-341	530	1	an	an	DET
ftr-341	530	2	illustration	illustration	NOUN
ftr-341	530	3	building	building	NOUN
ftr-341	530	4	on	on	ADP
ftr-341	530	5	the	the	DET
ftr-341	530	6	evidence	evidence	NOUN
ftr-341	530	7	taken	take	VERB
ftr-341	530	8	from	from	ADP
ftr-341	530	9	state	state	NOUN
ftr-341	530	10	experimentation	experimentation	NOUN
ftr-341	530	11	and	and	CCONJ
ftr-341	530	12	studies	study	NOUN
ftr-341	530	13	about	about	ADP
ftr-341	530	14	matching	matching	NOUN
ftr-341	530	15	grants	grant	NOUN
ftr-341	530	16	,	,	PUNCT
ftr-341	530	17	it	it	PRON
ftr-341	530	18	seems	seem	VERB
ftr-341	530	19	that	that	SCONJ
ftr-341	530	20	the	the	DET
ftr-341	530	21	best	good	ADJ
ftr-341	530	22	way	way	NOUN
ftr-341	530	23	to	to	PART
ftr-341	530	24	structure	structure	VERB
ftr-341	530	25	a	a	DET
ftr-341	530	26	529	529	NUM
ftr-341	530	27	plan	plan	NOUN
ftr-341	530	28	to	to	PART
ftr-341	530	29	encourage	encourage	VERB
ftr-341	530	30	participation	participation	NOUN
ftr-341	530	31	is	be	AUX
ftr-341	530	32	with	with	ADP
ftr-341	530	33	an	an	DET
ftr-341	530	34	initial	initial	ADJ
ftr-341	530	35	contribution	contribution	NOUN
ftr-341	530	36	by	by	ADP
ftr-341	530	37	the	the	DET
ftr-341	530	38	government	government	NOUN
ftr-341	530	39	with	with	ADP
ftr-341	530	40	no	no	DET
ftr-341	530	41	initial	initial	ADJ
ftr-341	530	42	contribution	contribution	NOUN
ftr-341	530	43	requirement	requirement	NOUN
ftr-341	530	44	on	on	ADP
ftr-341	530	45	the	the	DET
ftr-341	530	46	individual	individual	NOUN
ftr-341	530	47	’s	’s	PART
ftr-341	530	48	behalf	behalf	NOUN
ftr-341	530	49	.	.	PUNCT
ftr-341	531	1	in	in	ADP
ftr-341	531	2	order	order	NOUN
ftr-341	531	3	to	to	PART
ftr-341	531	4	induce	induce	VERB
ftr-341	531	5	additional	additional	ADJ
ftr-341	531	6	contributions	contribution	NOUN
ftr-341	531	7	by	by	ADP
ftr-341	531	8	the	the	DET
ftr-341	531	9	owner	owner	NOUN
ftr-341	531	10	,	,	PUNCT
ftr-341	531	11	the	the	DET
ftr-341	531	12	matching	matching	NOUN
ftr-341	531	13	grant	grant	NOUN
ftr-341	531	14	is	be	AUX
ftr-341	531	15	the	the	DET
ftr-341	531	16	most	most	ADV
ftr-341	531	17	effective	effective	ADJ
ftr-341	531	18	option	option	NOUN
ftr-341	531	19	.	.	PUNCT
ftr-341	532	1	empirical	empirical	ADJ
ftr-341	532	2	evidence	evidence	NOUN
ftr-341	532	3	is	be	AUX
ftr-341	532	4	fairly	fairly	ADV
ftr-341	532	5	clear	clear	ADJ
ftr-341	532	6	that	that	SCONJ
ftr-341	532	7	a	a	DET
ftr-341	532	8	matching	matching	NOUN
ftr-341	532	9	grant	grant	NOUN
ftr-341	532	10	encourages	encourage	VERB
ftr-341	532	11	greater	great	ADJ
ftr-341	532	12	contribution	contribution	NOUN
ftr-341	532	13	than	than	ADP
ftr-341	532	14	a	a	DET
ftr-341	532	15	refundable	refundable	ADJ
ftr-341	532	16	credit.102	credit.102	NOUN
ftr-341	532	17	this	this	DET
ftr-341	532	18	empirical	empirical	ADJ
ftr-341	532	19	evidence	evidence	NOUN
ftr-341	532	20	further	far	ADV
ftr-341	532	21	shows	show	VERB
ftr-341	532	22	that	that	SCONJ
ftr-341	532	23	at	at	ADV
ftr-341	532	24	least	least	ADJ
ftr-341	532	25	a	a	DET
ftr-341	532	26	one	one	NUM
ftr-341	532	27	-	-	PUNCT
ftr-341	532	28	to	to	ADP
ftr-341	532	29	-	-	PUNCT
ftr-341	532	30	one	one	NUM
ftr-341	532	31	match	match	NOUN
ftr-341	532	32	encourages	encourage	VERB
ftr-341	532	33	more	more	ADJ
ftr-341	532	34	contribution	contribution	NOUN
ftr-341	532	35	than	than	ADP
ftr-341	532	36	any	any	DET
ftr-341	532	37	lower	low	ADJ
ftr-341	532	38	level	level	NOUN
ftr-341	532	39	of	of	ADP
ftr-341	532	40	match.103	match.103	NOUN
ftr-341	532	41	therefore	therefore	ADV
ftr-341	532	42	,	,	PUNCT
ftr-341	532	43	the	the	DET
ftr-341	532	44	lowest	low	ADJ
ftr-341	532	45	level	level	NOUN
ftr-341	532	46	of	of	ADP
ftr-341	532	47	match	match	NOUN
ftr-341	532	48	should	should	AUX
ftr-341	532	49	be	be	AUX
ftr-341	532	50	one	one	NUM
ftr-341	532	51	-	-	PUNCT
ftr-341	532	52	to	to	ADP
ftr-341	532	53	-	-	PUNCT
ftr-341	532	54	one	one	NUM
ftr-341	532	55	.	.	PUNCT
ftr-341	533	1	it	it	PRON
ftr-341	533	2	is	be	AUX
ftr-341	533	3	crucial	crucial	ADJ
ftr-341	533	4	that	that	SCONJ
ftr-341	533	5	the	the	DET
ftr-341	533	6	program	program	NOUN
ftr-341	533	7	address	address	NOUN
ftr-341	533	8	the	the	DET
ftr-341	533	9	fact	fact	NOUN
ftr-341	533	10	that	that	SCONJ
ftr-341	533	11	low	low	ADJ
ftr-341	533	12	-	-	PUNCT
ftr-341	533	13	income	income	NOUN
ftr-341	533	14	households	household	NOUN
ftr-341	533	15	are	be	AUX
ftr-341	533	16	less	less	ADV
ftr-341	533	17	likely	likely	ADJ
ftr-341	533	18	to	to	PART
ftr-341	533	19	save	save	VERB
ftr-341	533	20	(	(	PUNCT
ftr-341	533	21	or	or	CCONJ
ftr-341	533	22	save	save	VERB
ftr-341	533	23	as	as	ADV
ftr-341	533	24	much	much	ADJ
ftr-341	533	25	)	)	PUNCT
ftr-341	533	26	in	in	ADP
ftr-341	533	27	response	response	NOUN
ftr-341	533	28	to	to	ADP
ftr-341	533	29	savings	saving	NOUN
ftr-341	533	30	incentives	incentive	NOUN
ftr-341	533	31	,	,	PUNCT
ftr-341	533	32	but	but	CCONJ
ftr-341	533	33	are	be	AUX
ftr-341	533	34	more	more	ADV
ftr-341	533	35	likely	likely	ADJ
ftr-341	533	36	to	to	PART
ftr-341	533	37	respond	respond	VERB
ftr-341	533	38	to	to	ADP
ftr-341	533	39	any	any	DET
ftr-341	533	40	program	program	NOUN
ftr-341	533	41	that	that	PRON
ftr-341	533	42	lowers	lower	VERB
ftr-341	533	43	the	the	DET
ftr-341	533	44	net	net	ADJ
ftr-341	533	45	price	price	NOUN
ftr-341	533	46	of	of	ADP
ftr-341	533	47	higher	high	ADJ
ftr-341	533	48	education	education	NOUN
ftr-341	533	49	because	because	SCONJ
ftr-341	533	50	they	they	PRON
ftr-341	533	51	have	have	VERB
ftr-341	533	52	the	the	DET
ftr-341	533	53	lowest	low	ADJ
ftr-341	533	54	enrollment	enrollment	NOUN
ftr-341	533	55	rates	rate	NOUN
ftr-341	533	56	.	.	PUNCT
ftr-341	534	1	in	in	ADP
ftr-341	534	2	order	order	NOUN
ftr-341	534	3	to	to	PART
ftr-341	534	4	compensate	compensate	VERB
ftr-341	534	5	for	for	ADP
ftr-341	534	6	those	those	DET
ftr-341	534	7	facts	fact	NOUN
ftr-341	534	8	,	,	PUNCT
ftr-341	534	9	the	the	DET
ftr-341	534	10	match	match	NOUN
ftr-341	534	11	should	should	AUX
ftr-341	534	12	be	be	AUX
ftr-341	534	13	higher	high	ADJ
ftr-341	534	14	for	for	ADP
ftr-341	534	15	lowincome	lowincome	NOUN
ftr-341	534	16	families	family	NOUN
ftr-341	534	17	and	and	CCONJ
ftr-341	534	18	then	then	ADV
ftr-341	534	19	reduced	reduce	VERB
ftr-341	534	20	to	to	ADP
ftr-341	534	21	one	one	NUM
ftr-341	534	22	-	-	PUNCT
ftr-341	534	23	to	to	ADP
ftr-341	534	24	-	-	PUNCT
ftr-341	534	25	one	one	NUM
ftr-341	534	26	for	for	ADP
ftr-341	534	27	higher	high	ADJ
ftr-341	534	28	-	-	PUNCT
ftr-341	534	29	income	income	NOUN
ftr-341	534	30	families	family	NOUN
ftr-341	534	31	.	.	PUNCT
ftr-341	535	1	similarly	similarly	ADV
ftr-341	535	2	,	,	PUNCT
ftr-341	535	3	the	the	DET
ftr-341	535	4	initial	initial	ADJ
ftr-341	535	5	contribution	contribution	NOUN
ftr-341	535	6	by	by	ADP
ftr-341	535	7	the	the	DET
ftr-341	535	8	government	government	NOUN
ftr-341	535	9	should	should	AUX
ftr-341	535	10	be	be	AUX
ftr-341	535	11	higher	high	ADJ
ftr-341	535	12	for	for	ADP
ftr-341	535	13	lower	low	ADJ
ftr-341	535	14	-	-	PUNCT
ftr-341	535	15	income	income	NOUN
ftr-341	535	16	families	family	NOUN
ftr-341	535	17	and	and	CCONJ
ftr-341	535	18	reduced	reduce	VERB
ftr-341	535	19	as	as	ADP
ftr-341	535	20	income	income	NOUN
ftr-341	535	21	increases	increase	NOUN
ftr-341	535	22	until	until	SCONJ
ftr-341	535	23	it	it	PRON
ftr-341	535	24	is	be	AUX
ftr-341	535	25	phased	phase	VERB
ftr-341	535	26	out.104	out.104	ADP
ftr-341	535	27	the	the	DET
ftr-341	535	28	federal	federal	ADJ
ftr-341	535	29	tax	tax	NOUN
ftr-341	535	30	benefits	benefit	NOUN
ftr-341	535	31	of	of	ADP
ftr-341	535	32	529	529	NUM
ftr-341	535	33	plans	plan	NOUN
ftr-341	535	34	currently	currently	ADV
ftr-341	535	35	cost	cost	VERB
ftr-341	535	36	the	the	DET
ftr-341	535	37	government	government	NOUN
ftr-341	535	38	around	around	ADP
ftr-341	535	39	$	$	SYM
ftr-341	535	40	1	1	NUM
ftr-341	535	41	billion	billion	NUM
ftr-341	535	42	annually.105	annually.105	ADV
ftr-341	535	43	given	give	VERB
ftr-341	535	44	this	this	DET
ftr-341	535	45	ideal	ideal	ADJ
ftr-341	535	46	structure	structure	NOUN
ftr-341	535	47	of	of	ADP
ftr-341	535	48	an	an	DET
ftr-341	535	49	initial	initial	ADJ
ftr-341	535	50	contribution	contribution	NOUN
ftr-341	535	51	and	and	CCONJ
ftr-341	535	52	at	at	ADP
ftr-341	535	53	least	least	ADJ
ftr-341	535	54	one	one	NUM
ftr-341	535	55	-	-	PUNCT
ftr-341	535	56	to	to	ADP
ftr-341	535	57	-	-	PUNCT
ftr-341	535	58	one	one	NUM
ftr-341	535	59	matching	matching	NOUN
ftr-341	535	60	grant	grant	NOUN
ftr-341	535	61	,	,	PUNCT
ftr-341	535	62	this	this	DET
ftr-341	535	63	section	section	NOUN
ftr-341	535	64	will	will	AUX
ftr-341	535	65	make	make	VERB
ftr-341	535	66	a	a	DET
ftr-341	535	67	number	number	NOUN
ftr-341	535	68	of	of	ADP
ftr-341	535	69	assumptions	assumption	NOUN
ftr-341	535	70	and	and	CCONJ
ftr-341	535	71	attempt	attempt	VERB
ftr-341	535	72	to	to	PART
ftr-341	535	73	estimate	estimate	VERB
ftr-341	535	74	the	the	DET
ftr-341	535	75	impact	impact	NOUN
ftr-341	535	76	that	that	SCONJ
ftr-341	535	77	529	529	NUM
ftr-341	535	78	plans	plan	NOUN
ftr-341	535	79	102	102	NUM
ftr-341	535	80	.	.	PUNCT
ftr-341	536	1	eckel	eckel	PROPN
ftr-341	536	2	&	&	CCONJ
ftr-341	536	3	grossman	grossman	PROPN
ftr-341	537	1	,	,	PUNCT
ftr-341	537	2	supra	supra	PROPN
ftr-341	537	3	note	note	VERB
ftr-341	537	4	92	92	NUM
ftr-341	537	5	.	.	PUNCT
ftr-341	537	6	103	103	NUM
ftr-341	537	7	.	.	PUNCT
ftr-341	538	1	i	i	PRON
ftr-341	538	2	d.	d.	PROPN
ftr-341	538	3	104	104	NUM
ftr-341	538	4	.	.	PUNCT
ftr-341	539	1	this	this	DET
ftr-341	539	2	design	design	NOUN
ftr-341	539	3	is	be	AUX
ftr-341	539	4	essentially	essentially	ADV
ftr-341	539	5	a	a	DET
ftr-341	539	6	compromise	compromise	NOUN
ftr-341	539	7	between	between	ADP
ftr-341	539	8	increasing	increase	VERB
ftr-341	539	9	the	the	DET
ftr-341	539	10	size	size	NOUN
ftr-341	539	11	of	of	ADP
ftr-341	539	12	grants	grant	NOUN
ftr-341	539	13	to	to	ADP
ftr-341	539	14	the	the	DET
ftr-341	539	15	lowest	low	ADJ
ftr-341	539	16	-	-	PUNCT
ftr-341	539	17	income	income	NOUN
ftr-341	539	18	students	student	NOUN
ftr-341	539	19	and	and	CCONJ
ftr-341	539	20	offering	offer	VERB
ftr-341	539	21	a	a	DET
ftr-341	539	22	savings	saving	NOUN
ftr-341	539	23	incentive	incentive	NOUN
ftr-341	539	24	that	that	PRON
ftr-341	539	25	would	would	AUX
ftr-341	539	26	be	be	AUX
ftr-341	539	27	used	use	VERB
ftr-341	539	28	more	more	ADV
ftr-341	539	29	often	often	ADV
ftr-341	539	30	by	by	ADP
ftr-341	539	31	middle	middle	ADJ
ftr-341	539	32	-	-	PUNCT
ftr-341	539	33	income	income	NOUN
ftr-341	539	34	students	student	NOUN
ftr-341	539	35	’	'	PUNCT
ftr-341	539	36	families	family	NOUN
ftr-341	539	37	.	.	PUNCT
ftr-341	540	1	this	this	PRON
ftr-341	540	2	phasing	phase	VERB
ftr-341	540	3	out	out	ADP
ftr-341	540	4	also	also	ADV
ftr-341	540	5	prevents	prevent	VERB
ftr-341	540	6	the	the	DET
ftr-341	540	7	cliff	cliff	NOUN
ftr-341	540	8	effect	effect	NOUN
ftr-341	540	9	and	and	CCONJ
ftr-341	540	10	impact	impact	NOUN
ftr-341	540	11	on	on	ADP
ftr-341	540	12	marginal	marginal	ADJ
ftr-341	540	13	rates	rate	NOUN
ftr-341	540	14	when	when	SCONJ
ftr-341	540	15	the	the	DET
ftr-341	540	16	taxpayer	taxpayer	NOUN
ftr-341	540	17	first	first	ADV
ftr-341	540	18	becomes	become	VERB
ftr-341	540	19	ineligible	ineligible	ADJ
ftr-341	540	20	.	.	PUNCT
ftr-341	541	1	105	105	NUM
ftr-341	541	2	.	.	PUNCT
ftr-341	541	3	staff	staff	NOUN
ftr-341	541	4	of	of	ADP
ftr-341	541	5	the	the	DET
ftr-341	541	6	joint	joint	ADJ
ftr-341	541	7	comm	comm	NOUN
ftr-341	541	8	.	.	PUNCT
ftr-341	542	1	on	on	ADP
ftr-341	542	2	tax’n	tax’n	NUM
ftr-341	542	3	,	,	PUNCT
ftr-341	542	4	supra	supra	ADJ
ftr-341	542	5	note	note	NOUN
ftr-341	542	6	8	8	NUM
ftr-341	543	1	.	.	SYM
ftr-341	543	2	130	130	NUM
ftr-341	543	3	florida	florida	PROPN
ftr-341	543	4	tax	tax	NOUN
ftr-341	543	5	review	review	NOUN
ftr-341	543	6	[	[	X
ftr-341	543	7	vol	vol	NOUN
ftr-341	543	8	.	.	PUNCT
ftr-341	543	9	11:2	11:2	NUM
ftr-341	543	10	could	could	AUX
ftr-341	543	11	have	have	VERB
ftr-341	543	12	on	on	ADP
ftr-341	543	13	college	college	NOUN
ftr-341	543	14	enrollment	enrollment	NOUN
ftr-341	543	15	among	among	ADP
ftr-341	543	16	lowand	lowand	ADJ
ftr-341	543	17	moderate	moderate	ADJ
ftr-341	543	18	-	-	PUNCT
ftr-341	543	19	income	income	NOUN
ftr-341	543	20	groups	group	NOUN
ftr-341	543	21	given	give	VERB
ftr-341	543	22	a	a	DET
ftr-341	543	23	reasonable	reasonable	ADJ
ftr-341	543	24	scenario	scenario	NOUN
ftr-341	543	25	.	.	PUNCT
ftr-341	544	1	according	accord	VERB
ftr-341	544	2	to	to	ADP
ftr-341	544	3	the	the	DET
ftr-341	544	4	u.s	u.s	PROPN
ftr-341	544	5	.	.	PROPN
ftr-341	544	6	census	census	PROPN
ftr-341	544	7	bureau	bureau	PROPN
ftr-341	544	8	,	,	PUNCT
ftr-341	544	9	in	in	ADP
ftr-341	544	10	2006	2006	NUM
ftr-341	544	11	there	there	PRON
ftr-341	544	12	were	be	VERB
ftr-341	544	13	approximately	approximately	ADV
ftr-341	544	14	4.2	4.2	NUM
ftr-341	544	15	million	million	NUM
ftr-341	544	16	births	birth	NOUN
ftr-341	544	17	in	in	ADP
ftr-341	544	18	the	the	DET
ftr-341	544	19	u.s.106	u.s.106	ADV
ftr-341	544	20	additional	additional	ADJ
ftr-341	544	21	data	datum	NOUN
ftr-341	544	22	(	(	PUNCT
ftr-341	544	23	see	see	VERB
ftr-341	544	24	appendix	appendix	NOUN
ftr-341	544	25	a	a	PRON
ftr-341	544	26	)	)	PUNCT
ftr-341	544	27	shows	show	VERB
ftr-341	544	28	that	that	SCONJ
ftr-341	544	29	about	about	ADV
ftr-341	544	30	52	52	NUM
ftr-341	544	31	percent	percent	NOUN
ftr-341	544	32	of	of	ADP
ftr-341	544	33	these	these	DET
ftr-341	544	34	births	birth	NOUN
ftr-341	544	35	were	be	AUX
ftr-341	544	36	in	in	ADP
ftr-341	544	37	households	household	NOUN
ftr-341	544	38	with	with	ADP
ftr-341	544	39	an	an	DET
ftr-341	544	40	income	income	NOUN
ftr-341	544	41	below	below	ADP
ftr-341	544	42	$	$	SYM
ftr-341	544	43	50,000	50,000	NUM
ftr-341	544	44	per	per	ADP
ftr-341	544	45	year.107	year.107	PRON
ftr-341	544	46	that	that	PRON
ftr-341	544	47	means	mean	VERB
ftr-341	544	48	that	that	SCONJ
ftr-341	544	49	around	around	ADP
ftr-341	544	50	2.2	2.2	NUM
ftr-341	544	51	million	million	NUM
ftr-341	544	52	children	child	NOUN
ftr-341	544	53	were	be	AUX
ftr-341	544	54	born	bear	VERB
ftr-341	544	55	into	into	ADP
ftr-341	544	56	households	household	NOUN
ftr-341	544	57	below	below	ADP
ftr-341	544	58	that	that	DET
ftr-341	544	59	level	level	NOUN
ftr-341	544	60	of	of	ADP
ftr-341	544	61	income	income	NOUN
ftr-341	544	62	in	in	ADP
ftr-341	544	63	2006	2006	NUM
ftr-341	544	64	;	;	PUNCT
ftr-341	544	65	approximately	approximately	ADV
ftr-341	544	66	550,000	550,000	NUM
ftr-341	544	67	to	to	ADP
ftr-341	544	68	households	household	NOUN
ftr-341	544	69	with	with	ADP
ftr-341	544	70	income	income	NOUN
ftr-341	544	71	between	between	ADP
ftr-341	544	72	$	$	SYM
ftr-341	544	73	35,000	35,000	NUM
ftr-341	544	74	and	and	CCONJ
ftr-341	544	75	$	$	SYM
ftr-341	544	76	50,000	50,000	NUM
ftr-341	544	77	and	and	CCONJ
ftr-341	544	78	1.63	1.63	NUM
ftr-341	544	79	million	million	NUM
ftr-341	544	80	to	to	ADP
ftr-341	544	81	households	household	NOUN
ftr-341	544	82	with	with	ADP
ftr-341	544	83	an	an	DET
ftr-341	544	84	income	income	NOUN
ftr-341	544	85	below	below	ADP
ftr-341	544	86	$	$	SYM
ftr-341	544	87	34,999	34,999	NUM
ftr-341	544	88	.	.	PUNCT
ftr-341	545	1	consistent	consistent	ADJ
ftr-341	545	2	with	with	ADP
ftr-341	545	3	the	the	DET
ftr-341	545	4	federal	federal	ADJ
ftr-341	545	5	financial	financial	ADJ
ftr-341	545	6	aid	aid	NOUN
ftr-341	545	7	plan	plan	NOUN
ftr-341	545	8	and	and	CCONJ
ftr-341	545	9	the	the	DET
ftr-341	545	10	existing	exist	VERB
ftr-341	545	11	matching	matching	NOUN
ftr-341	545	12	programs	program	NOUN
ftr-341	545	13	for	for	ADP
ftr-341	545	14	529	529	NUM
ftr-341	545	15	plans	plan	NOUN
ftr-341	545	16	,	,	PUNCT
ftr-341	545	17	this	this	DET
ftr-341	545	18	illustration	illustration	NOUN
ftr-341	545	19	will	will	AUX
ftr-341	545	20	treat	treat	VERB
ftr-341	545	21	a	a	DET
ftr-341	545	22	household	household	NOUN
ftr-341	545	23	with	with	ADP
ftr-341	545	24	income	income	NOUN
ftr-341	545	25	below	below	ADP
ftr-341	545	26	$	$	SYM
ftr-341	545	27	35,000	35,000	NUM
ftr-341	545	28	as	as	ADP
ftr-341	545	29	low	low	ADJ
ftr-341	545	30	-	-	PUNCT
ftr-341	545	31	income	income	NOUN
ftr-341	545	32	,	,	PUNCT
ftr-341	545	33	and	and	CCONJ
ftr-341	545	34	those	those	PRON
ftr-341	545	35	with	with	ADP
ftr-341	545	36	income	income	NOUN
ftr-341	545	37	between	between	ADP
ftr-341	545	38	$	$	SYM
ftr-341	545	39	35,000	35,000	NUM
ftr-341	545	40	and	and	CCONJ
ftr-341	545	41	$	$	SYM
ftr-341	545	42	50,000	50,000	NUM
ftr-341	545	43	as	as	ADP
ftr-341	545	44	moderate	moderate	ADJ
ftr-341	545	45	-	-	PUNCT
ftr-341	545	46	income	income	NOUN
ftr-341	545	47	.	.	PUNCT
ftr-341	546	1	in	in	ADP
ftr-341	546	2	order	order	NOUN
ftr-341	546	3	to	to	PART
ftr-341	546	4	offer	offer	VERB
ftr-341	546	5	the	the	DET
ftr-341	546	6	best	good	ADJ
ftr-341	546	7	incentive	incentive	NOUN
ftr-341	546	8	and	and	CCONJ
ftr-341	546	9	increase	increase	VERB
ftr-341	546	10	enrollment	enrollment	NOUN
ftr-341	546	11	rates	rate	NOUN
ftr-341	546	12	the	the	DET
ftr-341	546	13	most	most	ADJ
ftr-341	546	14	,	,	PUNCT
ftr-341	546	15	an	an	DET
ftr-341	546	16	initial	initial	ADJ
ftr-341	546	17	contribution	contribution	NOUN
ftr-341	546	18	of	of	ADP
ftr-341	546	19	$	$	SYM
ftr-341	546	20	300	300	NUM
ftr-341	546	21	and	and	CCONJ
ftr-341	546	22	a	a	DET
ftr-341	546	23	later	later	ADJ
ftr-341	546	24	match	match	NOUN
ftr-341	546	25	with	with	ADP
ftr-341	546	26	a	a	DET
ftr-341	546	27	three	three	NUM
ftr-341	546	28	-	-	PUNCT
ftr-341	546	29	to	to	ADP
ftr-341	546	30	-	-	PUNCT
ftr-341	546	31	one	one	NUM
ftr-341	546	32	ratio	ratio	NOUN
ftr-341	546	33	will	will	AUX
ftr-341	546	34	be	be	AUX
ftr-341	546	35	given	give	VERB
ftr-341	546	36	to	to	ADP
ftr-341	546	37	students	student	NOUN
ftr-341	546	38	from	from	ADP
ftr-341	546	39	households	household	NOUN
ftr-341	546	40	of	of	ADP
ftr-341	546	41	low	low	ADJ
ftr-341	546	42	-	-	PUNCT
ftr-341	546	43	income.108	income.108	NOUN
ftr-341	546	44	for	for	ADP
ftr-341	546	45	those	those	DET
ftr-341	546	46	households	household	NOUN
ftr-341	546	47	of	of	ADP
ftr-341	546	48	moderate	moderate	ADJ
ftr-341	546	49	income	income	NOUN
ftr-341	546	50	,	,	PUNCT
ftr-341	546	51	the	the	DET
ftr-341	546	52	beneficiary	beneficiary	NOUN
ftr-341	546	53	will	will	AUX
ftr-341	546	54	receive	receive	VERB
ftr-341	546	55	an	an	DET
ftr-341	546	56	initial	initial	ADJ
ftr-341	546	57	grant	grant	NOUN
ftr-341	546	58	of	of	ADP
ftr-341	546	59	$	$	SYM
ftr-341	546	60	100	100	NUM
ftr-341	546	61	and	and	CCONJ
ftr-341	546	62	one	one	NUM
ftr-341	546	63	-	-	PUNCT
ftr-341	546	64	to	to	ADP
ftr-341	546	65	-	-	PUNCT
ftr-341	546	66	one	one	NUM
ftr-341	546	67	matches	match	NOUN
ftr-341	546	68	for	for	ADP
ftr-341	546	69	later	later	ADV
ftr-341	546	70	contributions.109	contributions.109	VERB
ftr-341	546	71	looking	look	VERB
ftr-341	546	72	at	at	ADP
ftr-341	546	73	the	the	DET
ftr-341	546	74	existing	exist	VERB
ftr-341	546	75	plans	plan	NOUN
ftr-341	546	76	and	and	CCONJ
ftr-341	546	77	participation	participation	NOUN
ftr-341	546	78	rates	rate	NOUN
ftr-341	546	79	suggests	suggest	VERB
ftr-341	546	80	that	that	SCONJ
ftr-341	546	81	participation	participation	NOUN
ftr-341	546	82	might	might	AUX
ftr-341	546	83	be	be	AUX
ftr-341	546	84	somewhere	somewhere	ADV
ftr-341	546	85	in	in	ADP
ftr-341	546	86	the	the	DET
ftr-341	546	87	30	30	NUM
ftr-341	546	88	percent	percent	NOUN
ftr-341	546	89	range	range	NOUN
ftr-341	546	90	.	.	PUNCT
ftr-341	547	1	recall	recall	VERB
ftr-341	547	2	that	that	SCONJ
ftr-341	547	3	the	the	DET
ftr-341	547	4	louisiana	louisiana	PROPN
ftr-341	547	5	matching	matching	PROPN
ftr-341	547	6	grant	grant	PROPN
ftr-341	547	7	program	program	NOUN
ftr-341	547	8	had	have	VERB
ftr-341	547	9	about	about	ADV
ftr-341	547	10	20	20	NUM
ftr-341	547	11	percent	percent	NOUN
ftr-341	547	12	participation	participation	NOUN
ftr-341	547	13	for	for	ADP
ftr-341	547	14	these	these	DET
ftr-341	547	15	income	income	NOUN
ftr-341	547	16	ranges	range	NOUN
ftr-341	547	17	,	,	PUNCT
ftr-341	547	18	without	without	ADP
ftr-341	547	19	an	an	DET
ftr-341	547	20	initial	initial	ADJ
ftr-341	547	21	contribution	contribution	NOUN
ftr-341	547	22	from	from	ADP
ftr-341	547	23	the	the	DET
ftr-341	547	24	government	government	NOUN
ftr-341	547	25	.	.	PUNCT
ftr-341	548	1	the	the	DET
ftr-341	548	2	maine	maine	PROPN
ftr-341	548	3	plan	plan	NOUN
ftr-341	548	4	may	may	AUX
ftr-341	548	5	have	have	AUX
ftr-341	548	6	had	have	VERB
ftr-341	548	7	up	up	ADP
ftr-341	548	8	to	to	ADP
ftr-341	548	9	a	a	DET
ftr-341	548	10	50	50	NUM
ftr-341	548	11	percent	percent	NOUN
ftr-341	548	12	participation	participation	NOUN
ftr-341	548	13	rate	rate	NOUN
ftr-341	548	14	,	,	PUNCT
ftr-341	548	15	but	but	CCONJ
ftr-341	548	16	that	that	PRON
ftr-341	548	17	was	be	AUX
ftr-341	548	18	not	not	PART
ftr-341	548	19	controlled	control	VERB
ftr-341	548	20	for	for	ADP
ftr-341	548	21	income	income	NOUN
ftr-341	548	22	.	.	PUNCT
ftr-341	549	1	it	it	PRON
ftr-341	549	2	makes	make	VERB
ftr-341	549	3	sense	sense	NOUN
ftr-341	549	4	then	then	ADV
ftr-341	549	5	to	to	PART
ftr-341	549	6	assume	assume	VERB
ftr-341	549	7	that	that	SCONJ
ftr-341	549	8	the	the	DET
ftr-341	549	9	participation	participation	NOUN
ftr-341	549	10	rate	rate	NOUN
ftr-341	549	11	when	when	SCONJ
ftr-341	549	12	limited	limited	ADJ
ftr-341	549	13	to	to	ADP
ftr-341	549	14	this	this	DET
ftr-341	549	15	income	income	NOUN
ftr-341	549	16	would	would	AUX
ftr-341	549	17	be	be	AUX
ftr-341	549	18	above	above	ADP
ftr-341	549	19	that	that	PRON
ftr-341	549	20	seen	see	VERB
ftr-341	549	21	in	in	ADP
ftr-341	549	22	louisiana	louisiana	PROPN
ftr-341	549	23	(	(	PUNCT
ftr-341	549	24	with	with	ADP
ftr-341	549	25	no	no	DET
ftr-341	549	26	initial	initial	ADJ
ftr-341	549	27	grant	grant	NOUN
ftr-341	549	28	)	)	PUNCT
ftr-341	549	29	but	but	CCONJ
ftr-341	549	30	below	below	ADP
ftr-341	549	31	that	that	PRON
ftr-341	549	32	observed	observe	VERB
ftr-341	549	33	in	in	ADP
ftr-341	549	34	maine	maine	PROPN
ftr-341	549	35	.	.	PUNCT
ftr-341	550	1	if	if	SCONJ
ftr-341	550	2	the	the	DET
ftr-341	550	3	participation	participation	NOUN
ftr-341	550	4	rate	rate	NOUN
ftr-341	550	5	were	be	AUX
ftr-341	550	6	around	around	ADV
ftr-341	550	7	30	30	NUM
ftr-341	550	8	percent	percent	NOUN
ftr-341	550	9	,	,	PUNCT
ftr-341	550	10	and	and	CCONJ
ftr-341	550	11	assuming	assume	VERB
ftr-341	550	12	it	it	PRON
ftr-341	550	13	is	be	AUX
ftr-341	550	14	equal	equal	ADJ
ftr-341	550	15	for	for	ADP
ftr-341	550	16	households	household	NOUN
ftr-341	550	17	of	of	ADP
ftr-341	550	18	lowand	lowand	ADJ
ftr-341	550	19	moderate	moderate	ADJ
ftr-341	550	20	-	-	PUNCT
ftr-341	550	21	income	income	NOUN
ftr-341	550	22	,	,	PUNCT
ftr-341	550	23	then	then	ADV
ftr-341	550	24	participation	participation	NOUN
ftr-341	550	25	could	could	AUX
ftr-341	550	26	be	be	AUX
ftr-341	550	27	expected	expect	VERB
ftr-341	550	28	for	for	ADP
ftr-341	550	29	about	about	ADV
ftr-341	550	30	489,000	489,000	NUM
ftr-341	550	31	children	child	NOUN
ftr-341	550	32	of	of	ADP
ftr-341	550	33	low	low	ADJ
ftr-341	550	34	-	-	PUNCT
ftr-341	550	35	income	income	NOUN
ftr-341	550	36	and	and	CCONJ
ftr-341	550	37	165,000	165,000	NUM
ftr-341	550	38	of	of	ADP
ftr-341	550	39	106	106	NUM
ftr-341	550	40	.	.	PUNCT
ftr-341	551	1	u.s	u.s	PROPN
ftr-341	551	2	.	.	PROPN
ftr-341	551	3	census	census	PROPN
ftr-341	551	4	bureau	bureau	PROPN
ftr-341	551	5	,	,	PUNCT
ftr-341	551	6	statistical	statistical	ADJ
ftr-341	551	7	abstract	abstract	NOUN
ftr-341	551	8	of	of	ADP
ftr-341	551	9	the	the	DET
ftr-341	551	10	united	united	PROPN
ftr-341	551	11	states	states	PROPN
ftr-341	551	12	:	:	PUNCT
ftr-341	551	13	2011	2011	NUM
ftr-341	551	14	tbl	tbl	NOUN
ftr-341	551	15	.	.	PUNCT
ftr-341	552	1	78	78	NUM
ftr-341	552	2	,	,	PUNCT
ftr-341	552	3	live	live	ADJ
ftr-341	552	4	births	birth	NOUN
ftr-341	552	5	,	,	PUNCT
ftr-341	552	6	deaths	death	NOUN
ftr-341	552	7	,	,	PUNCT
ftr-341	552	8	marriages	marriage	NOUN
ftr-341	552	9	,	,	PUNCT
ftr-341	552	10	and	and	CCONJ
ftr-341	552	11	divorces	divorce	NOUN
ftr-341	552	12	:	:	PUNCT
ftr-341	552	13	1960	1960	NUM
ftr-341	552	14	to	to	ADP
ftr-341	552	15	2007	2007	NUM
ftr-341	552	16	,	,	PUNCT
ftr-341	552	17	available	available	ADJ
ftr-341	552	18	at	at	ADP
ftr-341	552	19	http://www.census.gov/compendia/statab/2011/tables/11s0078.pdf	http://www.census.gov/compendia/statab/2011/tables/11s0078.pdf	PROPN
ftr-341	552	20	.	.	PUNCT
ftr-341	553	1	107	107	NUM
ftr-341	553	2	.	.	PUNCT
ftr-341	554	1	jane	jane	PROPN
ftr-341	554	2	lawler	lawler	PROPN
ftr-341	554	3	dye	dye	PROPN
ftr-341	554	4	,	,	PUNCT
ftr-341	554	5	u.s	u.s	PROPN
ftr-341	554	6	.	.	PROPN
ftr-341	554	7	census	census	PROPN
ftr-341	554	8	bureau	bureau	PROPN
ftr-341	554	9	,	,	PUNCT
ftr-341	554	10	fertility	fertility	NOUN
ftr-341	554	11	of	of	ADP
ftr-341	554	12	american	american	ADJ
ftr-341	554	13	women	woman	NOUN
ftr-341	554	14	:	:	PUNCT
ftr-341	554	15	2006	2006	NUM
ftr-341	554	16	,	,	PUNCT
ftr-341	554	17	6	6	NUM
ftr-341	554	18	tbl	tbl	NOUN
ftr-341	554	19	.	.	PUNCT
ftr-341	555	1	3	3	NUM
ftr-341	555	2	,	,	PUNCT
ftr-341	555	3	available	available	ADJ
ftr-341	555	4	at	at	ADP
ftr-341	555	5	http://www	http://www	PROPN
ftr-341	555	6	.	.	PUNCT
ftr-341	556	1	census.gov/prod/2008pubs/p20-558.pdf	census.gov/prod/2008pubs/p20-558.pdf	PROPN
ftr-341	556	2	.	.	PUNCT
ftr-341	557	1	108	108	NUM
ftr-341	557	2	.	.	PUNCT
ftr-341	558	1	there	there	PRON
ftr-341	558	2	should	should	AUX
ftr-341	558	3	be	be	AUX
ftr-341	558	4	no	no	DET
ftr-341	558	5	requirement	requirement	NOUN
ftr-341	558	6	of	of	ADP
ftr-341	558	7	initial	initial	ADJ
ftr-341	558	8	(	(	PUNCT
ftr-341	558	9	or	or	CCONJ
ftr-341	558	10	any	any	PRON
ftr-341	558	11	)	)	PUNCT
ftr-341	558	12	contribution	contribution	NOUN
ftr-341	558	13	by	by	ADP
ftr-341	558	14	the	the	DET
ftr-341	558	15	family	family	NOUN
ftr-341	558	16	.	.	PUNCT
ftr-341	559	1	the	the	DET
ftr-341	559	2	earlier	early	ADJ
ftr-341	559	3	maine	maine	PROPN
ftr-341	559	4	program	program	NOUN
ftr-341	559	5	as	as	ADV
ftr-341	559	6	well	well	ADV
ftr-341	559	7	as	as	ADP
ftr-341	559	8	the	the	DET
ftr-341	559	9	ok	ok	ADJ
ftr-341	559	10	seed	seed	NOUN
ftr-341	559	11	program	program	NOUN
ftr-341	559	12	both	both	PRON
ftr-341	559	13	saw	see	VERB
ftr-341	559	14	large	large	ADJ
ftr-341	559	15	increases	increase	NOUN
ftr-341	559	16	in	in	ADP
ftr-341	559	17	participation	participation	NOUN
ftr-341	559	18	when	when	SCONJ
ftr-341	559	19	this	this	DET
ftr-341	559	20	requirement	requirement	NOUN
ftr-341	559	21	was	be	AUX
ftr-341	559	22	eliminated	eliminate	VERB
ftr-341	559	23	and	and	CCONJ
ftr-341	559	24	in	in	ADP
ftr-341	559	25	interviews	interview	NOUN
ftr-341	559	26	most	most	ADJ
ftr-341	559	27	account	account	NOUN
ftr-341	559	28	owners	owner	NOUN
ftr-341	559	29	indicated	indicate	VERB
ftr-341	559	30	that	that	SCONJ
ftr-341	559	31	the	the	DET
ftr-341	559	32	lack	lack	NOUN
ftr-341	559	33	of	of	ADP
ftr-341	559	34	upfront	upfront	ADJ
ftr-341	559	35	requirement	requirement	NOUN
ftr-341	559	36	was	be	AUX
ftr-341	559	37	a	a	DET
ftr-341	559	38	decisive	decisive	ADJ
ftr-341	559	39	factor	factor	NOUN
ftr-341	559	40	in	in	ADP
ftr-341	559	41	opening	open	VERB
ftr-341	559	42	an	an	DET
ftr-341	559	43	account	account	NOUN
ftr-341	559	44	.	.	PUNCT
ftr-341	560	1	see	see	VERB
ftr-341	560	2	lisa	lisa	PROPN
ftr-341	560	3	reyes	reyes	PROPN
ftr-341	560	4	mason	mason	PROPN
ftr-341	560	5	,	,	PUNCT
ftr-341	560	6	margaret	margaret	PROPN
ftr-341	560	7	clancy	clancy	PROPN
ftr-341	560	8	,	,	PUNCT
ftr-341	560	9	margaret	margaret	PROPN
ftr-341	560	10	sherraden	sherraden	PROPN
ftr-341	560	11	&	&	CCONJ
ftr-341	560	12	chang	chang	PROPN
ftr-341	560	13	-	-	PUNCT
ftr-341	560	14	keun	keun	PROPN
ftr-341	560	15	han	han	PROPN
ftr-341	560	16	,	,	PUNCT
ftr-341	560	17	ctr	ctr	PROPN
ftr-341	560	18	.	.	PROPN
ftr-341	561	1	for	for	ADP
ftr-341	561	2	soc	soc	PROPN
ftr-341	561	3	.	.	PUNCT
ftr-341	562	1	dev	dev	PROPN
ftr-341	562	2	.	.	PROPN
ftr-341	562	3	,	,	PUNCT
ftr-341	562	4	wash	wash	NOUN
ftr-341	562	5	.	.	PUNCT
ftr-341	563	1	univ	univ	PROPN
ftr-341	563	2	.	.	PUNCT
ftr-341	564	1	st	st	PROPN
ftr-341	564	2	.	.	PROPN
ftr-341	564	3	louis	louis	PROPN
ftr-341	564	4	,	,	PUNCT
ftr-341	564	5	saving	save	VERB
ftr-341	564	6	for	for	ADP
ftr-341	564	7	college	college	PROPN
ftr-341	564	8	in	in	ADP
ftr-341	564	9	maine	maine	PROPN
ftr-341	564	10	’s	’s	PART
ftr-341	564	11	matching	matching	PROPN
ftr-341	564	12	grant	grant	PROPN
ftr-341	564	13	program	program	NOUN
ftr-341	564	14	:	:	PUNCT
ftr-341	564	15	account	account	NOUN
ftr-341	564	16	owner	owner	NOUN
ftr-341	564	17	experiences	experience	VERB
ftr-341	564	18	13	13	NUM
ftr-341	564	19	(	(	PUNCT
ftr-341	564	20	2006	2006	NUM
ftr-341	564	21	)	)	PUNCT
ftr-341	564	22	,	,	PUNCT
ftr-341	564	23	http://csd.wustl.edu/	http://csd.wustl.edu/	VERB
ftr-341	564	24	publications	publication	NOUN
ftr-341	564	25	/	/	SYM
ftr-341	564	26	documents	document	NOUN
ftr-341	564	27	/	/	SYM
ftr-341	564	28	rp06	rp06	PROPN
ftr-341	564	29	-	-	PUNCT
ftr-341	564	30	04.pdf	04.pdf	PROPN
ftr-341	564	31	.	.	PUNCT
ftr-341	564	32	109	109	NUM
ftr-341	564	33	.	.	PUNCT
ftr-341	565	1	as	as	SCONJ
ftr-341	565	2	discussed	discuss	VERB
ftr-341	565	3	above	above	ADV
ftr-341	565	4	,	,	PUNCT
ftr-341	565	5	the	the	DET
ftr-341	565	6	determination	determination	NOUN
ftr-341	565	7	of	of	ADP
ftr-341	565	8	eligibility	eligibility	NOUN
ftr-341	565	9	should	should	AUX
ftr-341	565	10	be	be	AUX
ftr-341	565	11	based	base	VERB
ftr-341	565	12	on	on	ADP
ftr-341	565	13	the	the	DET
ftr-341	565	14	average	average	ADJ
ftr-341	565	15	agi	agi	NOUN
ftr-341	565	16	of	of	ADP
ftr-341	565	17	the	the	DET
ftr-341	565	18	previous	previous	ADJ
ftr-341	565	19	three	three	NUM
ftr-341	565	20	years	year	NOUN
ftr-341	565	21	of	of	ADP
ftr-341	565	22	the	the	DET
ftr-341	565	23	family	family	NOUN
ftr-341	565	24	of	of	ADP
ftr-341	565	25	the	the	DET
ftr-341	565	26	beneficiary	beneficiary	NOUN
ftr-341	565	27	.	.	PUNCT
ftr-341	566	1	2011	2011	NUM
ftr-341	566	2	]	]	PUNCT
ftr-341	566	3	in	in	ADP
ftr-341	566	4	defense	defense	NOUN
ftr-341	566	5	of	of	ADP
ftr-341	566	6	college	college	NOUN
ftr-341	566	7	savings	saving	NOUN
ftr-341	566	8	plans	plan	VERB
ftr-341	566	9	131	131	NUM
ftr-341	566	10	moderate	moderate	ADJ
ftr-341	566	11	income	income	NOUN
ftr-341	566	12	.	.	PUNCT
ftr-341	567	1	given	give	VERB
ftr-341	567	2	these	these	DET
ftr-341	567	3	participation	participation	NOUN
ftr-341	567	4	numbers	number	NOUN
ftr-341	567	5	,	,	PUNCT
ftr-341	567	6	the	the	DET
ftr-341	567	7	$	$	SYM
ftr-341	567	8	1	1	NUM
ftr-341	567	9	billion	billion	NUM
ftr-341	567	10	could	could	AUX
ftr-341	567	11	fund	fund	VERB
ftr-341	567	12	almost	almost	ADV
ftr-341	567	13	$	$	SYM
ftr-341	567	14	1,530	1,530	NUM
ftr-341	567	15	per	per	ADP
ftr-341	567	16	plan	plan	NOUN
ftr-341	567	17	initially	initially	ADV
ftr-341	567	18	if	if	SCONJ
ftr-341	567	19	it	it	PRON
ftr-341	567	20	were	be	AUX
ftr-341	567	21	all	all	ADV
ftr-341	567	22	used	use	VERB
ftr-341	567	23	for	for	ADP
ftr-341	567	24	these	these	DET
ftr-341	567	25	upfront	upfront	ADJ
ftr-341	567	26	grants	grant	NOUN
ftr-341	567	27	.	.	PUNCT
ftr-341	568	1	some	some	PRON
ftr-341	568	2	of	of	ADP
ftr-341	568	3	the	the	DET
ftr-341	568	4	funds	fund	NOUN
ftr-341	568	5	,	,	PUNCT
ftr-341	568	6	however	however	ADV
ftr-341	568	7	,	,	PUNCT
ftr-341	568	8	should	should	AUX
ftr-341	568	9	be	be	AUX
ftr-341	568	10	reserved	reserve	VERB
ftr-341	568	11	for	for	ADP
ftr-341	568	12	matching	match	VERB
ftr-341	568	13	grants	grant	NOUN
ftr-341	568	14	to	to	PART
ftr-341	568	15	encourage	encourage	VERB
ftr-341	568	16	additional	additional	ADJ
ftr-341	568	17	investment	investment	NOUN
ftr-341	568	18	by	by	ADP
ftr-341	568	19	the	the	DET
ftr-341	568	20	owner	owner	NOUN
ftr-341	568	21	of	of	ADP
ftr-341	568	22	the	the	DET
ftr-341	568	23	plan	plan	NOUN
ftr-341	568	24	.	.	PUNCT
ftr-341	569	1	recall	recall	VERB
ftr-341	569	2	that	that	SCONJ
ftr-341	569	3	in	in	ADP
ftr-341	569	4	a	a	DET
ftr-341	569	5	study	study	NOUN
ftr-341	569	6	of	of	ADP
ftr-341	569	7	maine	maine	PROPN
ftr-341	569	8	’s	’s	PART
ftr-341	569	9	matching	matching	PROPN
ftr-341	569	10	grant	grant	PROPN
ftr-341	569	11	program	program	NOUN
ftr-341	569	12	,	,	PUNCT
ftr-341	569	13	80	80	NUM
ftr-341	569	14	percent	percent	NOUN
ftr-341	569	15	of	of	ADP
ftr-341	569	16	participants	participant	NOUN
ftr-341	569	17	who	who	PRON
ftr-341	569	18	received	receive	VERB
ftr-341	569	19	a	a	DET
ftr-341	569	20	first	first	ADJ
ftr-341	569	21	match	match	NOUN
ftr-341	569	22	continued	continue	VERB
ftr-341	569	23	to	to	PART
ftr-341	569	24	make	make	VERB
ftr-341	569	25	contributions	contribution	NOUN
ftr-341	569	26	to	to	PART
ftr-341	569	27	receive	receive	VERB
ftr-341	569	28	subsequent	subsequent	ADJ
ftr-341	569	29	matches	match	NOUN
ftr-341	569	30	;	;	PUNCT
ftr-341	569	31	this	this	DET
ftr-341	569	32	data	datum	NOUN
ftr-341	569	33	was	be	AUX
ftr-341	569	34	using	use	VERB
ftr-341	569	35	only	only	ADV
ftr-341	569	36	low	low	ADJ
ftr-341	569	37	-	-	PUNCT
ftr-341	569	38	to	to	ADP
ftr-341	569	39	-	-	PUNCT
ftr-341	569	40	middle	middle	ADJ
ftr-341	569	41	-	-	PUNCT
ftr-341	569	42	income	income	NOUN
ftr-341	569	43	taxpayers.110	taxpayers.110	NOUN
ftr-341	569	44	assuming	assume	VERB
ftr-341	569	45	that	that	SCONJ
ftr-341	569	46	this	this	DET
ftr-341	569	47	rate	rate	NOUN
ftr-341	569	48	would	would	AUX
ftr-341	569	49	be	be	AUX
ftr-341	569	50	somewhat	somewhat	ADV
ftr-341	569	51	lower	low	ADJ
ftr-341	569	52	for	for	ADP
ftr-341	569	53	those	those	PRON
ftr-341	569	54	only	only	ADV
ftr-341	569	55	of	of	ADP
ftr-341	569	56	lowincome	lowincome	NOUN
ftr-341	569	57	,	,	PUNCT
ftr-341	569	58	because	because	SCONJ
ftr-341	569	59	of	of	ADP
ftr-341	569	60	the	the	DET
ftr-341	569	61	difficulty	difficulty	NOUN
ftr-341	569	62	of	of	ADP
ftr-341	569	63	saving	save	VERB
ftr-341	569	64	any	any	DET
ftr-341	569	65	money	money	NOUN
ftr-341	569	66	,	,	PUNCT
ftr-341	569	67	it	it	PRON
ftr-341	569	68	seems	seem	VERB
ftr-341	569	69	reasonable	reasonable	ADJ
ftr-341	569	70	to	to	PART
ftr-341	569	71	estimate	estimate	VERB
ftr-341	569	72	roughly	roughly	ADV
ftr-341	569	73	60	60	NUM
ftr-341	569	74	percent	percent	NOUN
ftr-341	569	75	of	of	ADP
ftr-341	569	76	low	low	ADJ
ftr-341	569	77	-	-	PUNCT
ftr-341	569	78	income	income	NOUN
ftr-341	569	79	households	household	NOUN
ftr-341	569	80	will	will	AUX
ftr-341	569	81	continue	continue	VERB
ftr-341	569	82	to	to	PART
ftr-341	569	83	participate	participate	VERB
ftr-341	569	84	.	.	PUNCT
ftr-341	570	1	the	the	DET
ftr-341	570	2	80	80	NUM
ftr-341	570	3	percent	percent	NOUN
ftr-341	570	4	observed	observe	VERB
ftr-341	570	5	in	in	ADP
ftr-341	570	6	the	the	DET
ftr-341	570	7	maine	maine	NOUN
ftr-341	570	8	program	program	NOUN
ftr-341	570	9	will	will	AUX
ftr-341	570	10	be	be	AUX
ftr-341	570	11	assumed	assume	VERB
ftr-341	570	12	to	to	PART
ftr-341	570	13	be	be	AUX
ftr-341	570	14	the	the	DET
ftr-341	570	15	continued	continue	VERB
ftr-341	570	16	participation	participation	NOUN
ftr-341	570	17	rate	rate	NOUN
ftr-341	570	18	among	among	ADP
ftr-341	570	19	moderate	moderate	ADJ
ftr-341	570	20	-	-	PUNCT
ftr-341	570	21	income	income	NOUN
ftr-341	570	22	households	household	NOUN
ftr-341	570	23	.	.	PUNCT
ftr-341	571	1	this	this	PRON
ftr-341	571	2	would	would	AUX
ftr-341	571	3	mean	mean	VERB
ftr-341	571	4	that	that	SCONJ
ftr-341	571	5	18	18	NUM
ftr-341	571	6	percent	percent	NOUN
ftr-341	571	7	of	of	ADP
ftr-341	571	8	low	low	ADJ
ftr-341	571	9	-	-	PUNCT
ftr-341	571	10	income	income	NOUN
ftr-341	571	11	families	family	NOUN
ftr-341	571	12	(	(	PUNCT
ftr-341	571	13	60	60	NUM
ftr-341	571	14	percent	percent	NOUN
ftr-341	571	15	of	of	ADP
ftr-341	571	16	the	the	DET
ftr-341	571	17	original	original	ADJ
ftr-341	571	18	30	30	NUM
ftr-341	571	19	percent	percent	NOUN
ftr-341	571	20	)	)	PUNCT
ftr-341	571	21	and	and	CCONJ
ftr-341	571	22	24	24	NUM
ftr-341	571	23	percent	percent	NOUN
ftr-341	571	24	of	of	ADP
ftr-341	571	25	moderate	moderate	ADJ
ftr-341	571	26	-	-	PUNCT
ftr-341	571	27	income	income	NOUN
ftr-341	571	28	families	family	NOUN
ftr-341	571	29	(	(	PUNCT
ftr-341	571	30	80	80	NUM
ftr-341	571	31	percent	percent	NOUN
ftr-341	571	32	of	of	ADP
ftr-341	571	33	the	the	DET
ftr-341	571	34	original	original	ADJ
ftr-341	571	35	30	30	NUM
ftr-341	571	36	percent	percent	NOUN
ftr-341	571	37	)	)	PUNCT
ftr-341	571	38	of	of	ADP
ftr-341	571	39	those	those	PRON
ftr-341	571	40	in	in	ADP
ftr-341	571	41	the	the	DET
ftr-341	571	42	targeted	target	VERB
ftr-341	571	43	income	income	NOUN
ftr-341	571	44	group	group	NOUN
ftr-341	571	45	could	could	AUX
ftr-341	571	46	be	be	AUX
ftr-341	571	47	expected	expect	VERB
ftr-341	571	48	to	to	PART
ftr-341	571	49	maximize	maximize	VERB
ftr-341	571	50	the	the	DET
ftr-341	571	51	matching	matching	NOUN
ftr-341	571	52	portion	portion	NOUN
ftr-341	571	53	of	of	ADP
ftr-341	571	54	the	the	DET
ftr-341	571	55	account	account	NOUN
ftr-341	571	56	.	.	PUNCT
ftr-341	572	1	assuming	assume	VERB
ftr-341	572	2	these	these	DET
ftr-341	572	3	participation	participation	NOUN
ftr-341	572	4	rates	rate	NOUN
ftr-341	572	5	,	,	PUNCT
ftr-341	572	6	a	a	DET
ftr-341	572	7	roughly	roughly	ADV
ftr-341	572	8	$	$	SYM
ftr-341	572	9	1	1	NUM
ftr-341	572	10	billion	billion	NUM
ftr-341	572	11	budget	budget	NOUN
ftr-341	572	12	,	,	PUNCT
ftr-341	572	13	and	and	CCONJ
ftr-341	572	14	initial	initial	ADJ
ftr-341	572	15	grants	grant	NOUN
ftr-341	572	16	of	of	ADP
ftr-341	572	17	$	$	SYM
ftr-341	572	18	300	300	NUM
ftr-341	572	19	and	and	CCONJ
ftr-341	572	20	$	$	SYM
ftr-341	572	21	100	100	NUM
ftr-341	572	22	respectively	respectively	ADV
ftr-341	572	23	,	,	PUNCT
ftr-341	572	24	the	the	DET
ftr-341	572	25	government	government	NOUN
ftr-341	572	26	could	could	AUX
ftr-341	572	27	offer	offer	VERB
ftr-341	572	28	the	the	DET
ftr-341	572	29	following	follow	VERB
ftr-341	572	30	(	(	PUNCT
ftr-341	572	31	very	very	ADV
ftr-341	572	32	basic	basic	ADJ
ftr-341	572	33	)	)	PUNCT
ftr-341	572	34	program	program	NOUN
ftr-341	572	35	:	:	PUNCT
ftr-341	572	36	low	low	ADJ
ftr-341	572	37	-	-	PUNCT
ftr-341	572	38	income	income	NOUN
ftr-341	572	39	households	household	NOUN
ftr-341	572	40	would	would	AUX
ftr-341	572	41	receive	receive	VERB
ftr-341	572	42	the	the	DET
ftr-341	572	43	$	$	SYM
ftr-341	572	44	300	300	NUM
ftr-341	572	45	initial	initial	ADJ
ftr-341	572	46	grant	grant	NOUN
ftr-341	572	47	and	and	CCONJ
ftr-341	572	48	a	a	DET
ftr-341	572	49	three	three	NUM
ftr-341	572	50	-	-	PUNCT
ftr-341	572	51	to	to	ADP
ftr-341	572	52	-	-	PUNCT
ftr-341	572	53	one	one	NUM
ftr-341	572	54	match	match	NOUN
ftr-341	572	55	of	of	ADP
ftr-341	572	56	up	up	ADP
ftr-341	572	57	to	to	PART
ftr-341	572	58	$	$	SYM
ftr-341	572	59	150	150	NUM
ftr-341	572	60	per	per	ADP
ftr-341	572	61	year	year	NOUN
ftr-341	572	62	;	;	PUNCT
ftr-341	572	63	moderate	moderate	ADJ
ftr-341	572	64	-	-	PUNCT
ftr-341	572	65	income	income	NOUN
ftr-341	572	66	families	family	NOUN
ftr-341	572	67	would	would	AUX
ftr-341	572	68	receive	receive	VERB
ftr-341	572	69	the	the	DET
ftr-341	572	70	$	$	SYM
ftr-341	572	71	100	100	NUM
ftr-341	572	72	initial	initial	ADJ
ftr-341	572	73	grant	grant	NOUN
ftr-341	572	74	and	and	CCONJ
ftr-341	572	75	a	a	DET
ftr-341	572	76	one	one	NUM
ftr-341	572	77	-	-	PUNCT
ftr-341	572	78	to	to	ADP
ftr-341	572	79	-	-	PUNCT
ftr-341	572	80	one	one	NUM
ftr-341	572	81	match	match	NOUN
ftr-341	572	82	of	of	ADP
ftr-341	572	83	up	up	ADP
ftr-341	572	84	to	to	PART
ftr-341	572	85	$	$	SYM
ftr-341	572	86	50	50	NUM
ftr-341	572	87	per	per	ADP
ftr-341	572	88	year.111	year.111	PROPN
ftr-341	572	89	if	if	SCONJ
ftr-341	572	90	the	the	DET
ftr-341	572	91	account	account	NOUN
ftr-341	572	92	owner	owner	NOUN
ftr-341	572	93	(	(	PUNCT
ftr-341	572	94	or	or	CCONJ
ftr-341	572	95	friends	friend	NOUN
ftr-341	572	96	,	,	PUNCT
ftr-341	572	97	family	family	NOUN
ftr-341	572	98	,	,	PUNCT
ftr-341	572	99	etc	etc	X
ftr-341	572	100	.	.	X
ftr-341	572	101	)	)	PUNCT
ftr-341	572	102	contributed	contribute	VERB
ftr-341	572	103	the	the	DET
ftr-341	572	104	full	full	ADJ
ftr-341	572	105	matching	matching	NOUN
ftr-341	572	106	amount	amount	NOUN
ftr-341	572	107	of	of	ADP
ftr-341	572	108	$	$	SYM
ftr-341	572	109	50	50	NUM
ftr-341	572	110	per	per	ADP
ftr-341	572	111	year	year	NOUN
ftr-341	572	112	,	,	PUNCT
ftr-341	572	113	and	and	CCONJ
ftr-341	572	114	the	the	DET
ftr-341	572	115	account	account	NOUN
ftr-341	572	116	grew	grow	VERB
ftr-341	572	117	at	at	ADP
ftr-341	572	118	a	a	DET
ftr-341	572	119	rate	rate	NOUN
ftr-341	572	120	of	of	ADP
ftr-341	572	121	6	6	NUM
ftr-341	572	122	percent	percent	NOUN
ftr-341	572	123	annually	annually	ADV
ftr-341	572	124	and	and	CCONJ
ftr-341	572	125	had	have	VERB
ftr-341	572	126	earnings	earning	NOUN
ftr-341	572	127	110	110	NUM
ftr-341	572	128	.	.	PUNCT
ftr-341	573	1	the	the	DET
ftr-341	573	2	matching	matching	NOUN
ftr-341	573	3	amount	amount	NOUN
ftr-341	573	4	for	for	ADP
ftr-341	573	5	that	that	DET
ftr-341	573	6	program	program	NOUN
ftr-341	573	7	was	be	AUX
ftr-341	573	8	$	$	SYM
ftr-341	573	9	100	100	NUM
ftr-341	573	10	per	per	ADP
ftr-341	573	11	year	year	NOUN
ftr-341	573	12	at	at	ADP
ftr-341	573	13	the	the	DET
ftr-341	573	14	beginning	beginning	NOUN
ftr-341	573	15	of	of	ADP
ftr-341	573	16	the	the	DET
ftr-341	573	17	study	study	NOUN
ftr-341	573	18	and	and	CCONJ
ftr-341	573	19	$	$	SYM
ftr-341	573	20	200	200	NUM
ftr-341	573	21	per	per	ADP
ftr-341	573	22	year	year	NOUN
ftr-341	573	23	by	by	ADP
ftr-341	573	24	the	the	DET
ftr-341	573	25	end	end	NOUN
ftr-341	573	26	.	.	PUNCT
ftr-341	574	1	mason	mason	PROPN
ftr-341	574	2	,	,	PUNCT
ftr-341	574	3	clancy	clancy	NOUN
ftr-341	574	4	,	,	PUNCT
ftr-341	574	5	sherraden	sherraden	NOUN
ftr-341	574	6	&	&	CCONJ
ftr-341	574	7	han	han	PROPN
ftr-341	574	8	,	,	PUNCT
ftr-341	574	9	supra	supra	PROPN
ftr-341	574	10	note	note	PROPN
ftr-341	574	11	108	108	NUM
ftr-341	574	12	,	,	PUNCT
ftr-341	574	13	at	at	ADP
ftr-341	574	14	2	2	NUM
ftr-341	574	15	.	.	NOUN
ftr-341	574	16	111	111	NUM
ftr-341	574	17	.	.	PUNCT
ftr-341	574	18	creating	create	VERB
ftr-341	574	19	and	and	CCONJ
ftr-341	574	20	incentivizing	incentivize	VERB
ftr-341	574	21	the	the	DET
ftr-341	574	22	use	use	NOUN
ftr-341	574	23	of	of	ADP
ftr-341	574	24	these	these	DET
ftr-341	574	25	accounts	account	NOUN
ftr-341	574	26	will	will	AUX
ftr-341	574	27	certainly	certainly	ADV
ftr-341	574	28	raise	raise	VERB
ftr-341	574	29	a	a	DET
ftr-341	574	30	number	number	NOUN
ftr-341	574	31	of	of	ADP
ftr-341	574	32	administrative	administrative	ADJ
ftr-341	574	33	issues	issue	NOUN
ftr-341	574	34	,	,	PUNCT
ftr-341	574	35	many	many	ADJ
ftr-341	574	36	of	of	ADP
ftr-341	574	37	which	which	PRON
ftr-341	574	38	have	have	AUX
ftr-341	574	39	already	already	ADV
ftr-341	574	40	been	be	AUX
ftr-341	574	41	dealt	deal	VERB
ftr-341	574	42	with	with	ADP
ftr-341	574	43	by	by	ADP
ftr-341	574	44	the	the	DET
ftr-341	574	45	states	state	NOUN
ftr-341	574	46	experimenting	experiment	VERB
ftr-341	574	47	in	in	ADP
ftr-341	574	48	this	this	DET
ftr-341	574	49	area	area	NOUN
ftr-341	574	50	or	or	CCONJ
ftr-341	574	51	discussed	discuss	VERB
ftr-341	574	52	previously	previously	ADV
ftr-341	574	53	in	in	ADP
ftr-341	574	54	this	this	DET
ftr-341	574	55	paper	paper	NOUN
ftr-341	574	56	.	.	PUNCT
ftr-341	575	1	as	as	SCONJ
ftr-341	575	2	noted	note	VERB
ftr-341	575	3	several	several	ADJ
ftr-341	575	4	times	time	NOUN
ftr-341	575	5	,	,	PUNCT
ftr-341	575	6	the	the	DET
ftr-341	575	7	contributions	contribution	NOUN
ftr-341	575	8	from	from	ADP
ftr-341	575	9	the	the	DET
ftr-341	575	10	family	family	NOUN
ftr-341	575	11	/	/	SYM
ftr-341	575	12	donor	donor	NOUN
ftr-341	575	13	and	and	CCONJ
ftr-341	575	14	the	the	DET
ftr-341	575	15	matches	match	NOUN
ftr-341	575	16	from	from	ADP
ftr-341	575	17	the	the	DET
ftr-341	575	18	state	state	NOUN
ftr-341	575	19	will	will	AUX
ftr-341	575	20	almost	almost	ADV
ftr-341	575	21	certainly	certainly	ADV
ftr-341	575	22	be	be	AUX
ftr-341	575	23	kept	keep	VERB
ftr-341	575	24	in	in	ADP
ftr-341	575	25	different	different	ADJ
ftr-341	575	26	accounts	account	NOUN
ftr-341	575	27	to	to	PART
ftr-341	575	28	allow	allow	VERB
ftr-341	575	29	for	for	ADP
ftr-341	575	30	separate	separate	ADJ
ftr-341	575	31	ownership	ownership	NOUN
ftr-341	575	32	until	until	ADP
ftr-341	575	33	the	the	DET
ftr-341	575	34	point	point	NOUN
ftr-341	575	35	of	of	ADP
ftr-341	575	36	distribution	distribution	NOUN
ftr-341	575	37	.	.	PUNCT
ftr-341	576	1	the	the	DET
ftr-341	576	2	funds	fund	NOUN
ftr-341	576	3	can	can	AUX
ftr-341	576	4	then	then	ADV
ftr-341	576	5	be	be	AUX
ftr-341	576	6	paid	pay	VERB
ftr-341	576	7	directly	directly	ADV
ftr-341	576	8	to	to	ADP
ftr-341	576	9	the	the	DET
ftr-341	576	10	institution	institution	NOUN
ftr-341	576	11	or	or	CCONJ
ftr-341	576	12	paid	pay	VERB
ftr-341	576	13	as	as	ADP
ftr-341	576	14	reimbursement	reimbursement	NOUN
ftr-341	576	15	upon	upon	SCONJ
ftr-341	576	16	proof	proof	NOUN
ftr-341	576	17	of	of	ADP
ftr-341	576	18	spending	spend	VERB
ftr-341	576	19	for	for	ADP
ftr-341	576	20	qualified	qualified	ADJ
ftr-341	576	21	expenses	expense	NOUN
ftr-341	576	22	.	.	PUNCT
ftr-341	577	1	the	the	DET
ftr-341	577	2	fact	fact	NOUN
ftr-341	577	3	that	that	SCONJ
ftr-341	577	4	all	all	PRON
ftr-341	577	5	of	of	ADP
ftr-341	577	6	these	these	DET
ftr-341	577	7	529	529	NUM
ftr-341	577	8	accounts	account	NOUN
ftr-341	577	9	are	be	AUX
ftr-341	577	10	held	hold	VERB
ftr-341	577	11	as	as	ADP
ftr-341	577	12	part	part	NOUN
ftr-341	577	13	of	of	ADP
ftr-341	577	14	a	a	DET
ftr-341	577	15	larger	large	ADJ
ftr-341	577	16	plan	plan	NOUN
ftr-341	577	17	of	of	ADP
ftr-341	577	18	the	the	DET
ftr-341	577	19	state	state	NOUN
ftr-341	577	20	allows	allow	VERB
ftr-341	577	21	for	for	ADP
ftr-341	577	22	administration	administration	NOUN
ftr-341	577	23	of	of	ADP
ftr-341	577	24	even	even	ADV
ftr-341	577	25	the	the	DET
ftr-341	577	26	smallest	small	ADJ
ftr-341	577	27	accounts	account	NOUN
ftr-341	577	28	.	.	PUNCT
ftr-341	578	1	providers	provider	NOUN
ftr-341	578	2	therefore	therefore	ADV
ftr-341	578	3	do	do	AUX
ftr-341	578	4	not	not	PART
ftr-341	578	5	need	need	VERB
ftr-341	578	6	to	to	PART
ftr-341	578	7	avoid	avoid	VERB
ftr-341	578	8	small	small	ADJ
ftr-341	578	9	,	,	PUNCT
ftr-341	578	10	unprofitable	unprofitable	ADJ
ftr-341	578	11	accounts	account	NOUN
ftr-341	578	12	because	because	SCONJ
ftr-341	578	13	these	these	PRON
ftr-341	578	14	have	have	AUX
ftr-341	578	15	been	be	AUX
ftr-341	578	16	shown	show	VERB
ftr-341	578	17	to	to	PART
ftr-341	578	18	be	be	AUX
ftr-341	578	19	adequately	adequately	ADV
ftr-341	578	20	supported	support	VERB
ftr-341	578	21	by	by	ADP
ftr-341	578	22	the	the	DET
ftr-341	578	23	larger	large	ADJ
ftr-341	578	24	accounts	account	NOUN
ftr-341	578	25	of	of	ADP
ftr-341	578	26	the	the	DET
ftr-341	578	27	plan	plan	NOUN
ftr-341	578	28	.	.	PUNCT
ftr-341	579	1	see	see	VERB
ftr-341	579	2	margaret	margaret	PROPN
ftr-341	579	3	clancy	clancy	PROPN
ftr-341	579	4	,	,	PUNCT
ftr-341	579	5	peter	peter	PROPN
ftr-341	579	6	orszag	orszag	PROPN
ftr-341	579	7	&	&	CCONJ
ftr-341	579	8	michael	michael	PROPN
ftr-341	579	9	sherraden	sherraden	PROPN
ftr-341	579	10	,	,	PUNCT
ftr-341	579	11	ctr	ctr	PROPN
ftr-341	579	12	.	.	PUNCT
ftr-341	580	1	for	for	ADP
ftr-341	580	2	soc	soc	PROPN
ftr-341	580	3	.	.	PUNCT
ftr-341	581	1	dev	dev	PROPN
ftr-341	581	2	.	.	PROPN
ftr-341	581	3	,	,	PUNCT
ftr-341	581	4	wash	wash	NOUN
ftr-341	581	5	.	.	PUNCT
ftr-341	582	1	univ	univ	PROPN
ftr-341	582	2	.	.	PUNCT
ftr-341	583	1	st	st	PROPN
ftr-341	583	2	louis	louis	PROPN
ftr-341	583	3	,	,	PUNCT
ftr-341	583	4	college	college	NOUN
ftr-341	583	5	savings	saving	NOUN
ftr-341	583	6	plans	plan	NOUN
ftr-341	583	7	:	:	PUNCT
ftr-341	583	8	a	a	DET
ftr-341	583	9	platform	platform	NOUN
ftr-341	583	10	for	for	ADP
ftr-341	583	11	inclusive	inclusive	ADJ
ftr-341	583	12	savings	saving	NOUN
ftr-341	583	13	policy	policy	NOUN
ftr-341	583	14	?	?	PUNCT
ftr-341	584	1	(	(	PUNCT
ftr-341	584	2	2004	2004	NUM
ftr-341	584	3	)	)	PUNCT
ftr-341	584	4	,	,	PUNCT
ftr-341	584	5	http://www.cfsinnovation	http://www.cfsinnovation	PROPN
ftr-341	584	6	.	.	PUNCT
ftr-341	584	7	com	com	NOUN
ftr-341	584	8	/	/	SYM
ftr-341	584	9	system	system	NOUN
ftr-341	584	10	/	/	SYM
ftr-341	584	11	files	file	NOUN
ftr-341	584	12	/	/	SYM
ftr-341	584	13	imported	import	VERB
ftr-341	584	14	/	/	SYM
ftr-341	584	15	managed_documents	managed_document	NOUN
ftr-341	584	16	/	/	SYM
ftr-341	584	17	clancy_et_al_2004.pdf	clancy_et_al_2004.pdf	NOUN
ftr-341	584	18	.	.	PROPN
ftr-341	584	19	132	132	NUM
ftr-341	584	20	florida	florida	PROPN
ftr-341	584	21	tax	tax	NOUN
ftr-341	584	22	review	review	NOUN
ftr-341	585	1	[	[	X
ftr-341	585	2	vol	vol	NOUN
ftr-341	585	3	.	.	PUNCT
ftr-341	585	4	11:2	11:2	NUM
ftr-341	585	5	taxed	tax	VERB
ftr-341	585	6	at	at	ADP
ftr-341	585	7	a	a	DET
ftr-341	585	8	20	20	NUM
ftr-341	585	9	percent	percent	NOUN
ftr-341	585	10	rate	rate	NOUN
ftr-341	585	11	,	,	PUNCT
ftr-341	585	12	then	then	ADV
ftr-341	585	13	on	on	ADP
ftr-341	585	14	the	the	DET
ftr-341	585	15	day	day	NOUN
ftr-341	585	16	the	the	DET
ftr-341	585	17	child	child	NOUN
ftr-341	585	18	made	make	VERB
ftr-341	585	19	his	his	PRON
ftr-341	585	20	or	or	CCONJ
ftr-341	585	21	her	her	PRON
ftr-341	585	22	college	college	NOUN
ftr-341	585	23	decision	decision	NOUN
ftr-341	585	24	,	,	PUNCT
ftr-341	585	25	the	the	DET
ftr-341	585	26	plan	plan	NOUN
ftr-341	585	27	for	for	ADP
ftr-341	585	28	each	each	DET
ftr-341	585	29	household	household	NOUN
ftr-341	585	30	would	would	AUX
ftr-341	585	31	look	look	VERB
ftr-341	585	32	as	as	ADP
ftr-341	585	33	follows:112	follows:112	NOUN
ftr-341	585	34	table	table	NOUN
ftr-341	585	35	4	4	NUM
ftr-341	585	36	account	account	NOUN
ftr-341	585	37	for	for	ADP
ftr-341	585	38	full	full	ADJ
ftr-341	585	39	participating	participate	VERB
ftr-341	585	40	account	account	NOUN
ftr-341	585	41	for	for	ADP
ftr-341	585	42	full	full	ADJ
ftr-341	585	43	participating	participate	VERB
ftr-341	585	44	moderate	moderate	ADJ
ftr-341	585	45	-	-	PUNCT
ftr-341	585	46	income	income	NOUN
ftr-341	585	47	household	household	NOUN
ftr-341	585	48	low	low	ADJ
ftr-341	585	49	-	-	PUNCT
ftr-341	585	50	income	income	NOUN
ftr-341	585	51	household	household	NOUN
ftr-341	585	52	family	family	NOUN
ftr-341	585	53	family	family	NOUN
ftr-341	585	54	gov	gov	PROPN
ftr-341	585	55	contriaccount	contriaccount	PROPN
ftr-341	585	56	gov	gov	PROPN
ftr-341	585	57	contriaccount	contriaccount	PROPN
ftr-341	585	58	year	year	NOUN
ftr-341	585	59	match	match	NOUN
ftr-341	585	60	bution	bution	NOUN
ftr-341	585	61	balance	balance	NOUN
ftr-341	585	62	year	year	NOUN
ftr-341	585	63	match	match	NOUN
ftr-341	585	64	bution	bution	NOUN
ftr-341	585	65	balance	balance	NOUN
ftr-341	585	66	0	0	NUM
ftr-341	585	67	$	$	SYM
ftr-341	585	68	100	100	NUM
ftr-341	585	69	$	$	SYM
ftr-341	585	70	100	100	NUM
ftr-341	585	71	0	0	NUM
ftr-341	585	72	$	$	SYM
ftr-341	585	73	300	300	NUM
ftr-341	585	74	$	$	SYM
ftr-341	585	75	300	300	NUM
ftr-341	585	76	1	1	NUM
ftr-341	585	77	$	$	SYM
ftr-341	585	78	50	50	NUM
ftr-341	585	79	$	$	SYM
ftr-341	585	80	50	50	NUM
ftr-341	585	81	$	$	SYM
ftr-341	585	82	205	205	NUM
ftr-341	585	83	1	1	NUM
ftr-341	585	84	$	$	SYM
ftr-341	585	85	150	150	NUM
ftr-341	585	86	$	$	SYM
ftr-341	585	87	50	50	NUM
ftr-341	585	88	$	$	SYM
ftr-341	585	89	514	514	NUM
ftr-341	585	90	2	2	NUM
ftr-341	585	91	$	$	SYM
ftr-341	585	92	50	50	NUM
ftr-341	585	93	$	$	SYM
ftr-341	585	94	50	50	NUM
ftr-341	585	95	$	$	SYM
ftr-341	585	96	315	315	NUM
ftr-341	585	97	2	2	NUM
ftr-341	585	98	$	$	SYM
ftr-341	585	99	150	150	NUM
ftr-341	585	100	$	$	SYM
ftr-341	585	101	50	50	NUM
ftr-341	585	102	$	$	SYM
ftr-341	585	103	739	739	NUM
ftr-341	585	104	3	3	NUM
ftr-341	585	105	$	$	SYM
ftr-341	585	106	50	50	NUM
ftr-341	585	107	$	$	SYM
ftr-341	585	108	50	50	NUM
ftr-341	585	109	$	$	SYM
ftr-341	585	110	430	430	NUM
ftr-341	585	111	3	3	NUM
ftr-341	585	112	$	$	SYM
ftr-341	585	113	150	150	NUM
ftr-341	585	114	$	$	SYM
ftr-341	585	115	50	50	NUM
ftr-341	585	116	$	$	SYM
ftr-341	585	117	975	975	NUM
ftr-341	585	118	4	4	NUM
ftr-341	585	119	$	$	SYM
ftr-341	585	120	50	50	NUM
ftr-341	585	121	$	$	SYM
ftr-341	585	122	50	50	NUM
ftr-341	585	123	$	$	SYM
ftr-341	585	124	550	550	NUM
ftr-341	585	125	4	4	NUM
ftr-341	586	1	$	$	SYM
ftr-341	586	2	150	150	NUM
ftr-341	586	3	$	$	SYM
ftr-341	586	4	50	50	NUM
ftr-341	586	5	$	$	SYM
ftr-341	586	6	1,221	1,221	NUM
ftr-341	586	7	5	5	NUM
ftr-341	586	8	$	$	SYM
ftr-341	586	9	50	50	NUM
ftr-341	586	10	$	$	SYM
ftr-341	586	11	50	50	NUM
ftr-341	586	12	$	$	SYM
ftr-341	586	13	677	677	NUM
ftr-341	586	14	5	5	NUM
ftr-341	586	15	$	$	SYM
ftr-341	586	16	150	150	NUM
ftr-341	586	17	$	$	SYM
ftr-341	586	18	50	50	NUM
ftr-341	586	19	$	$	SYM
ftr-341	586	20	1,480	1,480	NUM
ftr-341	586	21	6	6	NUM
ftr-341	586	22	$	$	SYM
ftr-341	586	23	50	50	NUM
ftr-341	586	24	$	$	SYM
ftr-341	586	25	50	50	NUM
ftr-341	586	26	$	$	SYM
ftr-341	586	27	809	809	NUM
ftr-341	586	28	6	6	NUM
ftr-341	586	29	$	$	SYM
ftr-341	586	30	150	150	NUM
ftr-341	586	31	$	$	SYM
ftr-341	586	32	50	50	NUM
ftr-341	586	33	$	$	SYM
ftr-341	586	34	1,751	1,751	NUM
ftr-341	586	35	7	7	NUM
ftr-341	586	36	$	$	SYM
ftr-341	586	37	50	50	NUM
ftr-341	586	38	$	$	SYM
ftr-341	586	39	50	50	NUM
ftr-341	586	40	$	$	SYM
ftr-341	586	41	948	948	NUM
ftr-341	586	42	7	7	NUM
ftr-341	586	43	$	$	SYM
ftr-341	586	44	150	150	NUM
ftr-341	586	45	$	$	SYM
ftr-341	586	46	50	50	NUM
ftr-341	586	47	$	$	SYM
ftr-341	586	48	2,035	2,035	NUM
ftr-341	586	49	8	8	NUM
ftr-341	586	50	$	$	SYM
ftr-341	586	51	50	50	NUM
ftr-341	586	52	$	$	SYM
ftr-341	586	53	50	50	NUM
ftr-341	586	54	$	$	SYM
ftr-341	586	55	1,094	1,094	NUM
ftr-341	586	56	8	8	NUM
ftr-341	586	57	$	$	SYM
ftr-341	586	58	150	150	NUM
ftr-341	586	59	$	$	SYM
ftr-341	586	60	50	50	NUM
ftr-341	586	61	$	$	SYM
ftr-341	586	62	2,333	2,333	NUM
ftr-341	586	63	9	9	NUM
ftr-341	586	64	$	$	SYM
ftr-341	586	65	50	50	NUM
ftr-341	586	66	$	$	SYM
ftr-341	586	67	50	50	NUM
ftr-341	586	68	$	$	SYM
ftr-341	586	69	1,246	1,246	NUM
ftr-341	586	70	9	9	NUM
ftr-341	586	71	$	$	SYM
ftr-341	586	72	150	150	NUM
ftr-341	586	73	$	$	SYM
ftr-341	586	74	50	50	NUM
ftr-341	586	75	$	$	SYM
ftr-341	586	76	2,645	2,645	NUM
ftr-341	586	77	10	10	NUM
ftr-341	586	78	$	$	SYM
ftr-341	586	79	50	50	NUM
ftr-341	586	80	$	$	SYM
ftr-341	586	81	50	50	NUM
ftr-341	586	82	$	$	SYM
ftr-341	586	83	1,406	1,406	NUM
ftr-341	586	84	10	10	NUM
ftr-341	586	85	$	$	SYM
ftr-341	586	86	150	150	NUM
ftr-341	586	87	$	$	SYM
ftr-341	586	88	50	50	NUM
ftr-341	586	89	$	$	SYM
ftr-341	586	90	2,972	2,972	NUM
ftr-341	586	91	11	11	NUM
ftr-341	586	92	$	$	SYM
ftr-341	586	93	50	50	NUM
ftr-341	586	94	$	$	SYM
ftr-341	586	95	50	50	NUM
ftr-341	586	96	$	$	SYM
ftr-341	586	97	1,573	1,573	NUM
ftr-341	586	98	11	11	NUM
ftr-341	586	99	$	$	SYM
ftr-341	586	100	150	150	NUM
ftr-341	586	101	$	$	SYM
ftr-341	586	102	50	50	NUM
ftr-341	586	103	$	$	SYM
ftr-341	586	104	3,314	3,314	NUM
ftr-341	586	105	12	12	NUM
ftr-341	586	106	$	$	SYM
ftr-341	586	107	50	50	NUM
ftr-341	586	108	$	$	SYM
ftr-341	586	109	50	50	NUM
ftr-341	586	110	$	$	SYM
ftr-341	586	111	1,749	1,749	NUM
ftr-341	586	112	12	12	NUM
ftr-341	586	113	$	$	SYM
ftr-341	586	114	150	150	NUM
ftr-341	586	115	$	$	SYM
ftr-341	586	116	50	50	NUM
ftr-341	586	117	$	$	SYM
ftr-341	586	118	3,673	3,673	NUM
ftr-341	586	119	13	13	NUM
ftr-341	586	120	$	$	SYM
ftr-341	586	121	50	50	NUM
ftr-341	586	122	$	$	SYM
ftr-341	586	123	50	50	NUM
ftr-341	586	124	$	$	SYM
ftr-341	586	125	1,933	1,933	NUM
ftr-341	586	126	13	13	NUM
ftr-341	586	127	$	$	SYM
ftr-341	586	128	150	150	NUM
ftr-341	586	129	$	$	SYM
ftr-341	586	130	50	50	NUM
ftr-341	586	131	$	$	SYM
ftr-341	586	132	4,050	4,050	NUM
ftr-341	586	133	14	14	NUM
ftr-341	586	134	$	$	SYM
ftr-341	586	135	50	50	NUM
ftr-341	586	136	$	$	SYM
ftr-341	586	137	50	50	NUM
ftr-341	586	138	$	$	SYM
ftr-341	586	139	2,126	2,126	NUM
ftr-341	586	140	14	14	NUM
ftr-341	586	141	$	$	SYM
ftr-341	586	142	150	150	NUM
ftr-341	586	143	$	$	SYM
ftr-341	586	144	50	50	NUM
ftr-341	586	145	$	$	SYM
ftr-341	586	146	4,444	4,444	NUM
ftr-341	586	147	15	15	NUM
ftr-341	586	148	$	$	SYM
ftr-341	586	149	50	50	NUM
ftr-341	586	150	$	$	SYM
ftr-341	586	151	50	50	NUM
ftr-341	586	152	$	$	SYM
ftr-341	586	153	2,328	2,328	NUM
ftr-341	586	154	15	15	NUM
ftr-341	586	155	$	$	SYM
ftr-341	586	156	150	150	NUM
ftr-341	586	157	$	$	SYM
ftr-341	586	158	50	50	NUM
ftr-341	586	159	$	$	SYM
ftr-341	586	160	4,857	4,857	NUM
ftr-341	586	161	16	16	NUM
ftr-341	586	162	$	$	SYM
ftr-341	586	163	50	50	NUM
ftr-341	586	164	$	$	SYM
ftr-341	586	165	50	50	NUM
ftr-341	586	166	$	$	SYM
ftr-341	586	167	2,539	2,539	NUM
ftr-341	586	168	16	16	NUM
ftr-341	586	169	$	$	SYM
ftr-341	586	170	150	150	NUM
ftr-341	586	171	$	$	SYM
ftr-341	586	172	50	50	NUM
ftr-341	586	173	$	$	SYM
ftr-341	586	174	5,291	5,291	NUM
ftr-341	586	175	17	17	NUM
ftr-341	586	176	$	$	SYM
ftr-341	586	177	50	50	NUM
ftr-341	586	178	$	$	SYM
ftr-341	586	179	50	50	NUM
ftr-341	586	180	$	$	SYM
ftr-341	586	181	2,761	2,761	NUM
ftr-341	586	182	17	17	NUM
ftr-341	586	183	$	$	SYM
ftr-341	586	184	150	150	NUM
ftr-341	586	185	$	$	SYM
ftr-341	586	186	50	50	NUM
ftr-341	586	187	$	$	SYM
ftr-341	586	188	5,745	5,745	NUM
ftr-341	586	189	112	112	NUM
ftr-341	586	190	.	.	PUNCT
ftr-341	587	1	this	this	PRON
ftr-341	587	2	does	do	AUX
ftr-341	587	3	not	not	PART
ftr-341	587	4	assume	assume	VERB
ftr-341	587	5	the	the	DET
ftr-341	587	6	current	current	ADJ
ftr-341	587	7	benefit	benefit	NOUN
ftr-341	587	8	of	of	ADP
ftr-341	587	9	deferral	deferral	ADJ
ftr-341	587	10	but	but	CCONJ
ftr-341	587	11	instead	instead	ADV
ftr-341	587	12	the	the	DET
ftr-341	587	13	account	account	NOUN
ftr-341	587	14	balance	balance	NOUN
ftr-341	587	15	reflects	reflect	VERB
ftr-341	587	16	a	a	DET
ftr-341	587	17	tax	tax	NOUN
ftr-341	587	18	on	on	ADP
ftr-341	587	19	the	the	DET
ftr-341	587	20	earning	earning	NOUN
ftr-341	587	21	of	of	ADP
ftr-341	587	22	20	20	NUM
ftr-341	587	23	percent	percent	NOUN
ftr-341	587	24	.	.	PUNCT
ftr-341	588	1	the	the	DET
ftr-341	588	2	benefit	benefit	NOUN
ftr-341	588	3	of	of	ADP
ftr-341	588	4	the	the	DET
ftr-341	588	5	accounts	account	NOUN
ftr-341	588	6	as	as	SCONJ
ftr-341	588	7	presented	present	VERB
ftr-341	588	8	here	here	ADV
ftr-341	588	9	is	be	AUX
ftr-341	588	10	not	not	PART
ftr-341	588	11	deferral	deferral	ADJ
ftr-341	588	12	but	but	CCONJ
ftr-341	588	13	instead	instead	ADV
ftr-341	588	14	is	be	AUX
ftr-341	588	15	the	the	DET
ftr-341	588	16	match	match	NOUN
ftr-341	588	17	.	.	PUNCT
ftr-341	589	1	thus	thus	ADV
ftr-341	589	2	,	,	PUNCT
ftr-341	589	3	an	an	DET
ftr-341	589	4	account	account	NOUN
ftr-341	589	5	’s	’s	PART
ftr-341	589	6	earnings	earning	NOUN
ftr-341	589	7	should	should	AUX
ftr-341	589	8	be	be	AUX
ftr-341	589	9	taxable	taxable	ADJ
ftr-341	589	10	to	to	ADP
ftr-341	589	11	the	the	DET
ftr-341	589	12	owner	owner	NOUN
ftr-341	589	13	of	of	ADP
ftr-341	589	14	the	the	DET
ftr-341	589	15	account	account	NOUN
ftr-341	589	16	,	,	PUNCT
ftr-341	589	17	which	which	PRON
ftr-341	589	18	in	in	ADP
ftr-341	589	19	most	most	ADJ
ftr-341	589	20	cases	case	NOUN
ftr-341	589	21	is	be	AUX
ftr-341	589	22	the	the	DET
ftr-341	589	23	parent	parent	NOUN
ftr-341	589	24	.	.	PUNCT
ftr-341	590	1	the	the	DET
ftr-341	590	2	tax	tax	NOUN
ftr-341	590	3	(	(	PUNCT
ftr-341	590	4	as	as	SCONJ
ftr-341	590	5	assumed	assume	VERB
ftr-341	590	6	here	here	ADV
ftr-341	590	7	)	)	PUNCT
ftr-341	590	8	should	should	AUX
ftr-341	590	9	be	be	AUX
ftr-341	590	10	able	able	ADJ
ftr-341	590	11	to	to	PART
ftr-341	590	12	be	be	AUX
ftr-341	590	13	paid	pay	VERB
ftr-341	590	14	out	out	ADP
ftr-341	590	15	of	of	ADP
ftr-341	590	16	the	the	DET
ftr-341	590	17	account	account	NOUN
ftr-341	590	18	balance	balance	NOUN
ftr-341	590	19	in	in	ADP
ftr-341	590	20	order	order	NOUN
ftr-341	590	21	to	to	PART
ftr-341	590	22	ease	ease	VERB
ftr-341	590	23	what	what	PRON
ftr-341	590	24	might	might	AUX
ftr-341	590	25	otherwise	otherwise	ADV
ftr-341	590	26	be	be	AUX
ftr-341	590	27	a	a	DET
ftr-341	590	28	liquidity	liquidity	NOUN
ftr-341	590	29	problem	problem	NOUN
ftr-341	590	30	.	.	PUNCT
ftr-341	591	1	note	note	VERB
ftr-341	591	2	too	too	ADV
ftr-341	591	3	that	that	SCONJ
ftr-341	591	4	many	many	ADJ
ftr-341	591	5	of	of	ADP
ftr-341	591	6	these	these	DET
ftr-341	591	7	taxpayers	taxpayer	NOUN
ftr-341	591	8	will	will	AUX
ftr-341	591	9	almost	almost	ADV
ftr-341	591	10	certainly	certainly	ADV
ftr-341	591	11	be	be	AUX
ftr-341	591	12	in	in	ADP
ftr-341	591	13	the	the	DET
ftr-341	591	14	zero	zero	NUM
ftr-341	591	15	bracket	bracket	NOUN
ftr-341	591	16	.	.	PUNCT
ftr-341	592	1	also	also	ADV
ftr-341	592	2	,	,	PUNCT
ftr-341	592	3	recall	recall	VERB
ftr-341	592	4	from	from	ADP
ftr-341	592	5	above	above	ADP
ftr-341	592	6	that	that	SCONJ
ftr-341	592	7	the	the	DET
ftr-341	592	8	contributions	contribution	NOUN
ftr-341	592	9	from	from	ADP
ftr-341	592	10	the	the	DET
ftr-341	592	11	state	state	NOUN
ftr-341	592	12	and	and	CCONJ
ftr-341	592	13	federal	federal	ADJ
ftr-341	592	14	government	government	NOUN
ftr-341	592	15	likely	likely	ADV
ftr-341	592	16	should	should	AUX
ftr-341	592	17	and	and	CCONJ
ftr-341	592	18	would	would	AUX
ftr-341	592	19	be	be	AUX
ftr-341	592	20	kept	keep	VERB
ftr-341	592	21	in	in	ADP
ftr-341	592	22	a	a	DET
ftr-341	592	23	separate	separate	ADJ
ftr-341	592	24	but	but	CCONJ
ftr-341	592	25	linked	link	VERB
ftr-341	592	26	account	account	NOUN
ftr-341	592	27	,	,	PUNCT
ftr-341	592	28	in	in	ADP
ftr-341	592	29	the	the	DET
ftr-341	592	30	beneficiary	beneficiary	NOUN
ftr-341	592	31	’s	’s	PART
ftr-341	592	32	name	name	NOUN
ftr-341	592	33	but	but	CCONJ
ftr-341	592	34	technically	technically	ADV
ftr-341	592	35	owned	own	VERB
ftr-341	592	36	by	by	ADP
ftr-341	592	37	the	the	DET
ftr-341	592	38	plan	plan	NOUN
ftr-341	592	39	or	or	CCONJ
ftr-341	592	40	the	the	DET
ftr-341	592	41	state	state	NOUN
ftr-341	592	42	.	.	PUNCT
ftr-341	593	1	2011	2011	NUM
ftr-341	593	2	]	]	PUNCT
ftr-341	593	3	in	in	ADP
ftr-341	593	4	defense	defense	NOUN
ftr-341	593	5	of	of	ADP
ftr-341	593	6	college	college	NOUN
ftr-341	593	7	savings	saving	NOUN
ftr-341	593	8	plans	plan	VERB
ftr-341	593	9	133	133	NUM
ftr-341	593	10	while	while	SCONJ
ftr-341	593	11	the	the	DET
ftr-341	593	12	balance	balance	NOUN
ftr-341	593	13	of	of	ADP
ftr-341	593	14	these	these	DET
ftr-341	593	15	accounts	account	NOUN
ftr-341	593	16	is	be	AUX
ftr-341	593	17	not	not	PART
ftr-341	593	18	insignificant	insignificant	ADJ
ftr-341	593	19	,	,	PUNCT
ftr-341	593	20	the	the	DET
ftr-341	593	21	impact	impact	NOUN
ftr-341	593	22	is	be	AUX
ftr-341	593	23	greatly	greatly	ADV
ftr-341	593	24	increased	increase	VERB
ftr-341	593	25	if	if	SCONJ
ftr-341	593	26	the	the	DET
ftr-341	593	27	account	account	NOUN
ftr-341	593	28	also	also	ADV
ftr-341	593	29	gets	get	VERB
ftr-341	593	30	the	the	DET
ftr-341	593	31	benefit	benefit	NOUN
ftr-341	593	32	of	of	ADP
ftr-341	593	33	a	a	DET
ftr-341	593	34	state	state	NOUN
ftr-341	593	35	matching	matching	NOUN
ftr-341	593	36	program	program	NOUN
ftr-341	593	37	as	as	ADV
ftr-341	593	38	well	well	ADV
ftr-341	593	39	.	.	PUNCT
ftr-341	594	1	as	as	ADP
ftr-341	594	2	an	an	DET
ftr-341	594	3	illustration	illustration	NOUN
ftr-341	594	4	,	,	PUNCT
ftr-341	594	5	assume	assume	VERB
ftr-341	594	6	that	that	SCONJ
ftr-341	594	7	this	this	PRON
ftr-341	594	8	is	be	AUX
ftr-341	594	9	a	a	DET
ftr-341	594	10	plan	plan	NOUN
ftr-341	594	11	in	in	ADP
ftr-341	594	12	arkansas	arkansa	NOUN
ftr-341	594	13	which	which	PRON
ftr-341	594	14	provides	provide	VERB
ftr-341	594	15	a	a	DET
ftr-341	594	16	two	two	NUM
ftr-341	594	17	-	-	PUNCT
ftr-341	594	18	to	to	ADP
ftr-341	594	19	-	-	PUNCT
ftr-341	594	20	one	one	NUM
ftr-341	594	21	match	match	NOUN
ftr-341	594	22	for	for	ADP
ftr-341	594	23	low	low	ADJ
ftr-341	594	24	-	-	PUNCT
ftr-341	594	25	income	income	NOUN
ftr-341	594	26	households	household	NOUN
ftr-341	594	27	and	and	CCONJ
ftr-341	594	28	a	a	DET
ftr-341	594	29	one	one	NUM
ftr-341	594	30	-	-	PUNCT
ftr-341	594	31	toone	toone	NOUN
ftr-341	594	32	match	match	NOUN
ftr-341	594	33	for	for	ADP
ftr-341	594	34	moderate	moderate	ADJ
ftr-341	594	35	-	-	PUNCT
ftr-341	594	36	income	income	NOUN
ftr-341	594	37	households	household	NOUN
ftr-341	594	38	,	,	PUNCT
ftr-341	594	39	with	with	ADP
ftr-341	594	40	a	a	DET
ftr-341	594	41	maximum	maximum	ADJ
ftr-341	594	42	$	$	SYM
ftr-341	594	43	500	500	NUM
ftr-341	594	44	match	match	NOUN
ftr-341	594	45	per	per	ADP
ftr-341	594	46	year.113	year.113	ADJ
ftr-341	594	47	table	table	NOUN
ftr-341	594	48	5	5	NUM
ftr-341	594	49	account	account	NOUN
ftr-341	594	50	for	for	ADP
ftr-341	594	51	full	full	ADJ
ftr-341	594	52	participating	participate	VERB
ftr-341	594	53	account	account	NOUN
ftr-341	594	54	for	for	ADP
ftr-341	594	55	full	full	ADJ
ftr-341	594	56	participating	participate	VERB
ftr-341	594	57	moderate	moderate	ADJ
ftr-341	594	58	-	-	PUNCT
ftr-341	594	59	income	income	NOUN
ftr-341	594	60	household	household	NOUN
ftr-341	594	61	,	,	PUNCT
ftr-341	594	62	low	low	ADJ
ftr-341	594	63	-	-	PUNCT
ftr-341	594	64	income	income	NOUN
ftr-341	594	65	household	household	NOUN
ftr-341	594	66	,	,	PUNCT
ftr-341	594	67	including	include	VERB
ftr-341	594	68	state	state	NOUN
ftr-341	594	69	match	match	NOUN
ftr-341	594	70	including	include	VERB
ftr-341	594	71	state	state	NOUN
ftr-341	594	72	match	match	NOUN
ftr-341	594	73	year	year	NOUN
ftr-341	594	74	gov	gov	PROPN
ftr-341	594	75	match	match	PROPN
ftr-341	594	76	state	state	PROPN
ftr-341	594	77	match	match	NOUN
ftr-341	594	78	family	family	NOUN
ftr-341	594	79	contribution	contribution	NOUN
ftr-341	594	80	account	account	NOUN
ftr-341	594	81	balance	balance	NOUN
ftr-341	594	82	year	year	NOUN
ftr-341	594	83	gov	gov	PROPN
ftr-341	594	84	match	match	PROPN
ftr-341	594	85	state	state	PROPN
ftr-341	594	86	match	match	NOUN
ftr-341	594	87	family	family	NOUN
ftr-341	594	88	contribution	contribution	NOUN
ftr-341	594	89	account	account	NOUN
ftr-341	594	90	balance	balance	NOUN
ftr-341	594	91	0	0	NUM
ftr-341	594	92	$	$	SYM
ftr-341	594	93	100	100	NUM
ftr-341	594	94	$	$	SYM
ftr-341	594	95	100	100	NUM
ftr-341	594	96	0	0	NUM
ftr-341	594	97	$	$	SYM
ftr-341	594	98	300	300	NUM
ftr-341	594	99	$	$	SYM
ftr-341	594	100	300	300	NUM
ftr-341	594	101	1	1	NUM
ftr-341	594	102	$	$	SYM
ftr-341	594	103	50	50	NUM
ftr-341	594	104	$	$	SYM
ftr-341	594	105	50	50	NUM
ftr-341	594	106	$	$	SYM
ftr-341	594	107	50	50	NUM
ftr-341	594	108	$	$	SYM
ftr-341	594	109	255	255	NUM
ftr-341	594	110	1	1	NUM
ftr-341	594	111	$	$	SYM
ftr-341	594	112	150	150	NUM
ftr-341	595	1	$	$	SYM
ftr-341	595	2	100	100	NUM
ftr-341	595	3	$	$	SYM
ftr-341	595	4	50	50	NUM
ftr-341	595	5	$	$	SYM
ftr-341	595	6	614	614	NUM
ftr-341	595	7	2	2	NUM
ftr-341	595	8	$	$	SYM
ftr-341	595	9	50	50	NUM
ftr-341	595	10	$	$	SYM
ftr-341	595	11	50	50	NUM
ftr-341	595	12	$	$	SYM
ftr-341	595	13	50	50	NUM
ftr-341	595	14	$	$	SYM
ftr-341	595	15	417	417	NUM
ftr-341	595	16	2	2	NUM
ftr-341	595	17	$	$	SYM
ftr-341	595	18	150	150	NUM
ftr-341	595	19	$	$	SYM
ftr-341	595	20	100	100	NUM
ftr-341	595	21	$	$	SYM
ftr-341	595	22	50	50	NUM
ftr-341	595	23	$	$	SYM
ftr-341	595	24	944	944	NUM
ftr-341	595	25	3	3	NUM
ftr-341	595	26	$	$	SYM
ftr-341	595	27	50	50	NUM
ftr-341	595	28	$	$	SYM
ftr-341	595	29	50	50	NUM
ftr-341	595	30	$	$	SYM
ftr-341	595	31	50	50	NUM
ftr-341	595	32	$	$	SYM
ftr-341	595	33	587	587	NUM
ftr-341	595	34	3	3	NUM
ftr-341	595	35	$	$	SYM
ftr-341	595	36	150	150	NUM
ftr-341	595	37	$	$	SYM
ftr-341	595	38	100	100	NUM
ftr-341	595	39	$	$	SYM
ftr-341	595	40	50	50	NUM
ftr-341	595	41	$	$	SYM
ftr-341	595	42	1,289	1,289	NUM
ftr-341	595	43	4	4	NUM
ftr-341	595	44	$	$	SYM
ftr-341	595	45	50	50	NUM
ftr-341	595	46	$	$	SYM
ftr-341	595	47	50	50	NUM
ftr-341	595	48	$	$	SYM
ftr-341	595	49	50	50	NUM
ftr-341	595	50	$	$	SYM
ftr-341	595	51	765	765	NUM
ftr-341	595	52	4	4	NUM
ftr-341	595	53	$	$	SYM
ftr-341	595	54	150	150	NUM
ftr-341	595	55	$	$	SYM
ftr-341	595	56	100	100	NUM
ftr-341	595	57	$	$	SYM
ftr-341	595	58	50	50	NUM
ftr-341	595	59	$	$	SYM
ftr-341	595	60	1,651	1,651	NUM
ftr-341	595	61	5	5	NUM
ftr-341	595	62	$	$	SYM
ftr-341	595	63	50	50	NUM
ftr-341	595	64	$	$	SYM
ftr-341	595	65	50	50	NUM
ftr-341	595	66	$	$	SYM
ftr-341	595	67	50	50	NUM
ftr-341	595	68	$	$	SYM
ftr-341	595	69	952	952	NUM
ftr-341	595	70	5	5	NUM
ftr-341	595	71	$	$	SYM
ftr-341	595	72	150	150	NUM
ftr-341	595	73	$	$	SYM
ftr-341	595	74	100	100	NUM
ftr-341	595	75	$	$	SYM
ftr-341	595	76	50	50	NUM
ftr-341	595	77	$	$	SYM
ftr-341	595	78	2,030	2,030	NUM
ftr-341	595	79	6	6	NUM
ftr-341	595	80	$	$	SYM
ftr-341	595	81	50	50	NUM
ftr-341	595	82	$	$	SYM
ftr-341	595	83	50	50	NUM
ftr-341	595	84	$	$	SYM
ftr-341	595	85	50	50	NUM
ftr-341	595	86	$	$	SYM
ftr-341	595	87	1,148	1,148	NUM
ftr-341	595	88	6	6	NUM
ftr-341	595	89	$	$	SYM
ftr-341	595	90	150	150	NUM
ftr-341	595	91	$	$	SYM
ftr-341	595	92	100	100	NUM
ftr-341	595	93	$	$	SYM
ftr-341	595	94	50	50	NUM
ftr-341	595	95	$	$	SYM
ftr-341	595	96	2,428	2,428	NUM
ftr-341	595	97	7	7	NUM
ftr-341	595	98	$	$	SYM
ftr-341	595	99	50	50	NUM
ftr-341	595	100	$	$	SYM
ftr-341	595	101	50	50	NUM
ftr-341	595	102	$	$	SYM
ftr-341	595	103	50	50	NUM
ftr-341	595	104	$	$	SYM
ftr-341	595	105	1,353	1,353	NUM
ftr-341	595	106	7	7	NUM
ftr-341	595	107	$	$	SYM
ftr-341	595	108	150	150	NUM
ftr-341	595	109	$	$	SYM
ftr-341	595	110	100	100	NUM
ftr-341	595	111	$	$	SYM
ftr-341	595	112	50	50	NUM
ftr-341	595	113	$	$	SYM
ftr-341	595	114	2,844	2,844	NUM
ftr-341	595	115	8	8	NUM
ftr-341	595	116	$	$	SYM
ftr-341	595	117	50	50	NUM
ftr-341	595	118	$	$	SYM
ftr-341	595	119	50	50	NUM
ftr-341	595	120	$	$	SYM
ftr-341	595	121	50	50	NUM
ftr-341	595	122	$	$	SYM
ftr-341	595	123	1,568	1,568	NUM
ftr-341	595	124	8	8	NUM
ftr-341	595	125	$	$	SYM
ftr-341	595	126	150	150	NUM
ftr-341	595	127	$	$	SYM
ftr-341	595	128	100	100	NUM
ftr-341	595	129	$	$	SYM
ftr-341	595	130	50	50	NUM
ftr-341	595	131	$	$	SYM
ftr-341	595	132	3,281	3,281	NUM
ftr-341	595	133	9	9	NUM
ftr-341	595	134	$	$	SYM
ftr-341	595	135	50	50	NUM
ftr-341	595	136	$	$	SYM
ftr-341	595	137	50	50	NUM
ftr-341	595	138	$	$	SYM
ftr-341	595	139	50	50	NUM
ftr-341	595	140	$	$	SYM
ftr-341	595	141	1,793	1,793	NUM
ftr-341	595	142	9	9	NUM
ftr-341	595	143	$	$	SYM
ftr-341	595	144	150	150	NUM
ftr-341	595	145	$	$	SYM
ftr-341	595	146	100	100	NUM
ftr-341	595	147	$	$	SYM
ftr-341	595	148	50	50	NUM
ftr-341	595	149	$	$	SYM
ftr-341	595	150	3,738	3,738	NUM
ftr-341	595	151	10	10	NUM
ftr-341	595	152	$	$	SYM
ftr-341	595	153	50	50	NUM
ftr-341	595	154	$	$	SYM
ftr-341	595	155	50	50	NUM
ftr-341	595	156	$	$	SYM
ftr-341	595	157	50	50	NUM
ftr-341	595	158	$	$	SYM
ftr-341	595	159	2,029	2,029	NUM
ftr-341	595	160	10	10	NUM
ftr-341	595	161	$	$	SYM
ftr-341	595	162	150	150	NUM
ftr-341	595	163	$	$	SYM
ftr-341	595	164	100	100	NUM
ftr-341	595	165	$	$	SYM
ftr-341	595	166	50	50	NUM
ftr-341	595	167	$	$	SYM
ftr-341	595	168	4,218	4,218	NUM
ftr-341	595	169	11	11	NUM
ftr-341	595	170	$	$	SYM
ftr-341	595	171	50	50	NUM
ftr-341	595	172	$	$	SYM
ftr-341	595	173	50	50	NUM
ftr-341	595	174	$	$	SYM
ftr-341	595	175	50	50	NUM
ftr-341	595	176	$	$	SYM
ftr-341	595	177	2,276	2,276	NUM
ftr-341	595	178	11	11	NUM
ftr-341	595	179	$	$	SYM
ftr-341	595	180	150	150	NUM
ftr-341	595	181	$	$	SYM
ftr-341	595	182	100	100	NUM
ftr-341	595	183	$	$	SYM
ftr-341	595	184	50	50	NUM
ftr-341	595	185	$	$	SYM
ftr-341	595	186	4,720	4,720	NUM
ftr-341	595	187	12	12	NUM
ftr-341	595	188	$	$	SYM
ftr-341	595	189	50	50	NUM
ftr-341	595	190	$	$	SYM
ftr-341	595	191	50	50	NUM
ftr-341	595	192	$	$	SYM
ftr-341	595	193	50	50	NUM
ftr-341	595	194	$	$	SYM
ftr-341	595	195	2,536	2,536	NUM
ftr-341	595	196	12	12	NUM
ftr-341	595	197	$	$	SYM
ftr-341	595	198	150	150	NUM
ftr-341	595	199	$	$	SYM
ftr-341	595	200	100	100	NUM
ftr-341	595	201	$	$	SYM
ftr-341	595	202	50	50	NUM
ftr-341	595	203	$	$	SYM
ftr-341	595	204	5,247	5,247	NUM
ftr-341	595	205	13	13	NUM
ftr-341	595	206	$	$	SYM
ftr-341	595	207	50	50	NUM
ftr-341	595	208	$	$	SYM
ftr-341	595	209	50	50	NUM
ftr-341	595	210	$	$	SYM
ftr-341	595	211	50	50	NUM
ftr-341	595	212	$	$	SYM
ftr-341	595	213	2,807	2,807	NUM
ftr-341	595	214	13	13	NUM
ftr-341	595	215	$	$	SYM
ftr-341	595	216	150	150	NUM
ftr-341	595	217	$	$	SYM
ftr-341	595	218	100	100	NUM
ftr-341	595	219	$	$	SYM
ftr-341	595	220	50	50	NUM
ftr-341	595	221	$	$	SYM
ftr-341	595	222	5,799	5,799	NUM
ftr-341	595	223	14	14	NUM
ftr-341	595	224	$	$	SYM
ftr-341	595	225	50	50	NUM
ftr-341	595	226	$	$	SYM
ftr-341	595	227	50	50	NUM
ftr-341	595	228	$	$	SYM
ftr-341	595	229	50	50	NUM
ftr-341	595	230	$	$	SYM
ftr-341	595	231	3,092	3,092	NUM
ftr-341	595	232	14	14	NUM
ftr-341	595	233	$	$	SYM
ftr-341	595	234	150	150	NUM
ftr-341	595	235	$	$	SYM
ftr-341	595	236	100	100	NUM
ftr-341	595	237	$	$	SYM
ftr-341	595	238	50	50	NUM
ftr-341	595	239	$	$	SYM
ftr-341	595	240	6,377	6,377	NUM
ftr-341	595	241	15	15	NUM
ftr-341	595	242	$	$	SYM
ftr-341	595	243	50	50	NUM
ftr-341	595	244	$	$	SYM
ftr-341	595	245	50	50	NUM
ftr-341	595	246	$	$	SYM
ftr-341	595	247	50	50	NUM
ftr-341	595	248	$	$	SYM
ftr-341	595	249	3,391	3,391	NUM
ftr-341	595	250	15	15	NUM
ftr-341	595	251	$	$	SYM
ftr-341	595	252	150	150	NUM
ftr-341	595	253	$	$	SYM
ftr-341	595	254	100	100	NUM
ftr-341	595	255	$	$	SYM
ftr-341	595	256	50	50	NUM
ftr-341	595	257	$	$	SYM
ftr-341	595	258	6,983	6,983	NUM
ftr-341	595	259	16	16	NUM
ftr-341	595	260	$	$	SYM
ftr-341	595	261	50	50	NUM
ftr-341	595	262	$	$	SYM
ftr-341	595	263	50	50	NUM
ftr-341	595	264	$	$	SYM
ftr-341	595	265	50	50	NUM
ftr-341	595	266	$	$	SYM
ftr-341	595	267	3,703	3,703	NUM
ftr-341	595	268	16	16	NUM
ftr-341	595	269	$	$	SYM
ftr-341	595	270	150	150	NUM
ftr-341	595	271	$	$	SYM
ftr-341	595	272	100	100	NUM
ftr-341	595	273	$	$	SYM
ftr-341	595	274	50	50	NUM
ftr-341	595	275	$	$	SYM
ftr-341	595	276	7,618	7,618	NUM
ftr-341	595	277	17	17	NUM
ftr-341	595	278	$	$	SYM
ftr-341	595	279	50	50	NUM
ftr-341	595	280	$	$	SYM
ftr-341	595	281	50	50	NUM
ftr-341	595	282	$	$	SYM
ftr-341	595	283	50	50	NUM
ftr-341	595	284	$	$	SYM
ftr-341	595	285	4,031	4,031	NUM
ftr-341	595	286	17	17	NUM
ftr-341	595	287	$	$	SYM
ftr-341	595	288	150	150	NUM
ftr-341	595	289	$	$	SYM
ftr-341	595	290	100	100	NUM
ftr-341	595	291	$	$	SYM
ftr-341	595	292	50	50	NUM
ftr-341	595	293	$	$	SYM
ftr-341	595	294	8,284	8,284	NUM
ftr-341	595	295	113	113	NUM
ftr-341	595	296	.	.	PUNCT
ftr-341	596	1	assume	assume	VERB
ftr-341	596	2	for	for	ADP
ftr-341	596	3	the	the	DET
ftr-341	596	4	time	time	NOUN
ftr-341	596	5	being	be	AUX
ftr-341	596	6	that	that	SCONJ
ftr-341	596	7	the	the	DET
ftr-341	596	8	account	account	NOUN
ftr-341	596	9	owner	owner	NOUN
ftr-341	596	10	still	still	ADV
ftr-341	596	11	only	only	ADV
ftr-341	596	12	contributes	contribute	VERB
ftr-341	596	13	up	up	ADP
ftr-341	596	14	to	to	ADP
ftr-341	596	15	the	the	DET
ftr-341	596	16	level	level	NOUN
ftr-341	596	17	of	of	ADP
ftr-341	596	18	the	the	DET
ftr-341	596	19	federal	federal	ADJ
ftr-341	596	20	match	match	NOUN
ftr-341	596	21	.	.	PUNCT
ftr-341	597	1	134	134	NUM
ftr-341	597	2	florida	florida	PROPN
ftr-341	597	3	tax	tax	NOUN
ftr-341	597	4	review	review	NOUN
ftr-341	597	5	[	[	X
ftr-341	597	6	vol	vol	NOUN
ftr-341	597	7	.	.	NOUN
ftr-341	597	8	11:2	11:2	NUM
ftr-341	597	9	a	a	DET
ftr-341	597	10	significant	significant	ADJ
ftr-341	597	11	number	number	NOUN
ftr-341	597	12	of	of	ADP
ftr-341	597	13	studies	study	NOUN
ftr-341	597	14	have	have	AUX
ftr-341	597	15	found	find	VERB
ftr-341	597	16	that	that	SCONJ
ftr-341	597	17	an	an	DET
ftr-341	597	18	increase	increase	NOUN
ftr-341	597	19	in	in	ADP
ftr-341	597	20	direct	direct	ADJ
ftr-341	597	21	aid	aid	NOUN
ftr-341	597	22	leads	lead	VERB
ftr-341	597	23	to	to	ADP
ftr-341	597	24	an	an	DET
ftr-341	597	25	increased	increase	VERB
ftr-341	597	26	enrollment	enrollment	NOUN
ftr-341	597	27	of	of	ADP
ftr-341	597	28	roughly	roughly	ADV
ftr-341	597	29	3.6	3.6	NUM
ftr-341	597	30	to	to	PART
ftr-341	597	31	4	4	NUM
ftr-341	597	32	percentage	percentage	NOUN
ftr-341	597	33	points	point	NOUN
ftr-341	597	34	,	,	PUNCT
ftr-341	597	35	or	or	CCONJ
ftr-341	597	36	correspondingly	correspondingly	ADV
ftr-341	597	37	,	,	PUNCT
ftr-341	597	38	that	that	SCONJ
ftr-341	597	39	an	an	DET
ftr-341	597	40	increase	increase	NOUN
ftr-341	597	41	in	in	ADP
ftr-341	597	42	net	net	ADJ
ftr-341	597	43	price	price	NOUN
ftr-341	597	44	leads	lead	VERB
ftr-341	597	45	to	to	ADP
ftr-341	597	46	decreased	decrease	VERB
ftr-341	597	47	enrollment	enrollment	NOUN
ftr-341	597	48	of	of	ADP
ftr-341	597	49	the	the	DET
ftr-341	597	50	same	same	ADJ
ftr-341	597	51	level.114	level.114	NOUN
ftr-341	597	52	one	one	NUM
ftr-341	597	53	such	such	ADJ
ftr-341	597	54	study	study	NOUN
ftr-341	597	55	looked	look	VERB
ftr-341	597	56	at	at	ADP
ftr-341	597	57	the	the	DET
ftr-341	597	58	elimination	elimination	NOUN
ftr-341	597	59	of	of	ADP
ftr-341	597	60	the	the	DET
ftr-341	597	61	social	social	ADJ
ftr-341	597	62	security	security	NOUN
ftr-341	597	63	student	student	NOUN
ftr-341	597	64	benefits	benefit	NOUN
ftr-341	597	65	program	program	NOUN
ftr-341	597	66	,	,	PUNCT
ftr-341	597	67	which	which	PRON
ftr-341	597	68	provided	provide	VERB
ftr-341	597	69	aid	aid	NOUN
ftr-341	597	70	to	to	ADP
ftr-341	597	71	students	student	NOUN
ftr-341	597	72	who	who	PRON
ftr-341	597	73	had	have	AUX
ftr-341	597	74	suffered	suffer	VERB
ftr-341	597	75	the	the	DET
ftr-341	597	76	death	death	NOUN
ftr-341	597	77	of	of	ADP
ftr-341	597	78	a	a	DET
ftr-341	597	79	parent	parent	NOUN
ftr-341	597	80	.	.	PUNCT
ftr-341	598	1	this	this	DET
ftr-341	598	2	study	study	NOUN
ftr-341	598	3	found	find	VERB
ftr-341	598	4	,	,	PUNCT
ftr-341	598	5	consistent	consistent	ADJ
ftr-341	598	6	with	with	ADP
ftr-341	598	7	previous	previous	ADJ
ftr-341	598	8	studies	study	NOUN
ftr-341	598	9	,	,	PUNCT
ftr-341	598	10	that	that	SCONJ
ftr-341	598	11	$	$	SYM
ftr-341	598	12	1,000	1,000	NUM
ftr-341	598	13	in	in	ADP
ftr-341	598	14	grant	grant	NOUN
ftr-341	598	15	aid	aid	NOUN
ftr-341	598	16	leads	lead	VERB
ftr-341	598	17	to	to	ADP
ftr-341	598	18	an	an	DET
ftr-341	598	19	increase	increase	NOUN
ftr-341	598	20	in	in	ADP
ftr-341	598	21	enrollment	enrollment	NOUN
ftr-341	598	22	of	of	ADP
ftr-341	598	23	3.6	3.6	NUM
ftr-341	598	24	percentage	percentage	NOUN
ftr-341	598	25	points.115	points.115	PROPN
ftr-341	598	26	since	since	SCONJ
ftr-341	598	27	the	the	DET
ftr-341	598	28	aid	aid	NOUN
ftr-341	598	29	provided	provide	VERB
ftr-341	598	30	by	by	ADP
ftr-341	598	31	these	these	DET
ftr-341	598	32	529	529	NUM
ftr-341	598	33	accounts	account	NOUN
ftr-341	598	34	will	will	AUX
ftr-341	598	35	be	be	AUX
ftr-341	598	36	almost	almost	ADV
ftr-341	598	37	entirely	entirely	ADV
ftr-341	598	38	redirected	redirect	VERB
ftr-341	598	39	from	from	ADP
ftr-341	598	40	higher	high	ADJ
ftr-341	598	41	-	-	PUNCT
ftr-341	598	42	income	income	NOUN
ftr-341	598	43	students	student	NOUN
ftr-341	598	44	to	to	ADP
ftr-341	598	45	these	these	DET
ftr-341	598	46	lowand	lowand	ADJ
ftr-341	598	47	moderate	moderate	ADJ
ftr-341	598	48	-	-	PUNCT
ftr-341	598	49	income	income	NOUN
ftr-341	598	50	students	student	NOUN
ftr-341	598	51	,	,	PUNCT
ftr-341	598	52	almost	almost	ADV
ftr-341	598	53	all	all	PRON
ftr-341	598	54	,	,	PUNCT
ftr-341	598	55	if	if	SCONJ
ftr-341	598	56	not	not	PART
ftr-341	598	57	all	all	PRON
ftr-341	598	58	,	,	PUNCT
ftr-341	598	59	of	of	ADP
ftr-341	598	60	this	this	DET
ftr-341	598	61	amount	amount	NOUN
ftr-341	598	62	should	should	AUX
ftr-341	598	63	be	be	AUX
ftr-341	598	64	treated	treat	VERB
ftr-341	598	65	as	as	ADP
ftr-341	598	66	an	an	DET
ftr-341	598	67	increase	increase	NOUN
ftr-341	598	68	in	in	ADP
ftr-341	598	69	aid	aid	NOUN
ftr-341	598	70	.	.	PUNCT
ftr-341	599	1	even	even	ADV
ftr-341	599	2	assuming	assume	VERB
ftr-341	599	3	that	that	SCONJ
ftr-341	599	4	only	only	ADV
ftr-341	599	5	$	$	SYM
ftr-341	599	6	7,500	7,500	NUM
ftr-341	599	7	(	(	PUNCT
ftr-341	599	8	low	low	ADJ
ftr-341	599	9	-	-	PUNCT
ftr-341	599	10	income	income	NOUN
ftr-341	599	11	)	)	PUNCT
ftr-341	599	12	and	and	CCONJ
ftr-341	599	13	$	$	SYM
ftr-341	599	14	3,500	3,500	NUM
ftr-341	599	15	(	(	PUNCT
ftr-341	599	16	moderateincome	moderateincome	NOUN
ftr-341	599	17	)	)	PUNCT
ftr-341	599	18	represent	represent	VERB
ftr-341	599	19	additional	additional	ADJ
ftr-341	599	20	aid	aid	NOUN
ftr-341	599	21	,	,	PUNCT
ftr-341	599	22	and	and	CCONJ
ftr-341	599	23	assuming	assume	VERB
ftr-341	599	24	the	the	DET
ftr-341	599	25	18	18	NUM
ftr-341	599	26	percent	percent	NOUN
ftr-341	599	27	(	(	PUNCT
ftr-341	599	28	low	low	ADJ
ftr-341	599	29	-	-	PUNCT
ftr-341	599	30	income	income	NOUN
ftr-341	599	31	)	)	PUNCT
ftr-341	599	32	and	and	CCONJ
ftr-341	599	33	24	24	NUM
ftr-341	599	34	percent	percent	NOUN
ftr-341	599	35	(	(	PUNCT
ftr-341	599	36	moderate	moderate	ADJ
ftr-341	599	37	-	-	PUNCT
ftr-341	599	38	income	income	NOUN
ftr-341	599	39	)	)	PUNCT
ftr-341	599	40	participation	participation	NOUN
ftr-341	599	41	rates	rate	NOUN
ftr-341	599	42	,	,	PUNCT
ftr-341	599	43	this	this	DET
ftr-341	599	44	basic	basic	ADJ
ftr-341	599	45	scenario	scenario	NOUN
ftr-341	599	46	could	could	AUX
ftr-341	599	47	lead	lead	VERB
ftr-341	599	48	to	to	ADP
ftr-341	599	49	an	an	DET
ftr-341	599	50	increase	increase	NOUN
ftr-341	599	51	in	in	ADP
ftr-341	599	52	enrollment	enrollment	NOUN
ftr-341	599	53	of	of	ADP
ftr-341	599	54	up	up	ADP
ftr-341	599	55	to	to	PART
ftr-341	599	56	4.8	4.8	NUM
ftr-341	599	57	percentage	percentage	NOUN
ftr-341	599	58	points	point	NOUN
ftr-341	599	59	(	(	PUNCT
ftr-341	599	60	low	low	ADJ
ftr-341	599	61	)	)	PUNCT
ftr-341	599	62	and	and	CCONJ
ftr-341	599	63	3	3	NUM
ftr-341	599	64	percentage	percentage	NOUN
ftr-341	599	65	points	point	NOUN
ftr-341	599	66	for	for	ADP
ftr-341	599	67	these	these	DET
ftr-341	599	68	income	income	NOUN
ftr-341	599	69	classes	class	NOUN
ftr-341	599	70	,	,	PUNCT
ftr-341	599	71	increasing	increase	VERB
ftr-341	599	72	participation	participation	NOUN
ftr-341	599	73	from	from	ADP
ftr-341	599	74	around	around	ADP
ftr-341	599	75	40	40	NUM
ftr-341	599	76	percent	percent	NOUN
ftr-341	599	77	to	to	ADP
ftr-341	599	78	as	as	ADV
ftr-341	599	79	high	high	ADJ
ftr-341	599	80	as	as	ADP
ftr-341	599	81	44	44	NUM
ftr-341	599	82	percent.116	percent.116	ADJ
ftr-341	599	83	there	there	PRON
ftr-341	599	84	is	be	VERB
ftr-341	599	85	also	also	ADV
ftr-341	599	86	reason	reason	NOUN
ftr-341	599	87	to	to	PART
ftr-341	599	88	believe	believe	VERB
ftr-341	599	89	that	that	SCONJ
ftr-341	599	90	these	these	DET
ftr-341	599	91	classes	class	NOUN
ftr-341	599	92	of	of	ADP
ftr-341	599	93	students	student	NOUN
ftr-341	599	94	are	be	AUX
ftr-341	599	95	more	more	ADJ
ftr-341	599	96	price	price	NOUN
ftr-341	599	97	-	-	PUNCT
ftr-341	599	98	elastic	elastic	ADJ
ftr-341	599	99	than	than	ADP
ftr-341	599	100	higher	high	ADJ
ftr-341	599	101	-	-	PUNCT
ftr-341	599	102	income	income	NOUN
ftr-341	599	103	students	student	NOUN
ftr-341	599	104	,	,	PUNCT
ftr-341	599	105	and	and	CCONJ
ftr-341	599	106	the	the	DET
ftr-341	599	107	dynarski	dynarski	ADJ
ftr-341	599	108	study	study	NOUN
ftr-341	599	109	on	on	ADP
ftr-341	599	110	the	the	DET
ftr-341	599	111	impact	impact	NOUN
ftr-341	599	112	of	of	ADP
ftr-341	599	113	aid	aid	NOUN
ftr-341	599	114	did	do	AUX
ftr-341	599	115	not	not	PART
ftr-341	599	116	address	address	VERB
ftr-341	599	117	differential	differential	ADJ
ftr-341	599	118	impact	impact	NOUN
ftr-341	599	119	based	base	VERB
ftr-341	599	120	on	on	ADP
ftr-341	599	121	income	income	NOUN
ftr-341	599	122	.	.	PUNCT
ftr-341	600	1	to	to	ADP
ftr-341	600	2	the	the	DET
ftr-341	600	3	extent	extent	NOUN
ftr-341	600	4	that	that	SCONJ
ftr-341	600	5	that	that	PRON
ftr-341	600	6	is	be	AUX
ftr-341	600	7	true	true	ADJ
ftr-341	600	8	,	,	PUNCT
ftr-341	600	9	the	the	DET
ftr-341	600	10	increase	increase	NOUN
ftr-341	600	11	in	in	ADP
ftr-341	600	12	enrollment	enrollment	NOUN
ftr-341	600	13	may	may	AUX
ftr-341	600	14	be	be	AUX
ftr-341	600	15	toward	toward	ADP
ftr-341	600	16	the	the	DET
ftr-341	600	17	higher	high	ADJ
ftr-341	600	18	end	end	NOUN
ftr-341	600	19	of	of	ADP
ftr-341	600	20	the	the	DET
ftr-341	600	21	spectrum	spectrum	NOUN
ftr-341	600	22	(	(	PUNCT
ftr-341	600	23	4	4	NUM
ftr-341	600	24	percent	percent	NOUN
ftr-341	600	25	)	)	PUNCT
ftr-341	600	26	since	since	SCONJ
ftr-341	600	27	it	it	PRON
ftr-341	600	28	is	be	AUX
ftr-341	600	29	targeted	target	VERB
ftr-341	600	30	only	only	ADV
ftr-341	600	31	toward	toward	ADP
ftr-341	600	32	lowand	lowand	ADJ
ftr-341	600	33	moderate	moderate	ADJ
ftr-341	600	34	-	-	PUNCT
ftr-341	600	35	income	income	NOUN
ftr-341	600	36	students	student	NOUN
ftr-341	600	37	.	.	PUNCT
ftr-341	601	1	this	this	PRON
ftr-341	601	2	would	would	AUX
ftr-341	601	3	represent	represent	VERB
ftr-341	601	4	increased	increase	VERB
ftr-341	601	5	enrollment	enrollment	NOUN
ftr-341	601	6	of	of	ADP
ftr-341	601	7	3.6	3.6	NUM
ftr-341	601	8	114	114	NUM
ftr-341	601	9	.	.	PUNCT
ftr-341	602	1	susan	susan	PROPN
ftr-341	602	2	dynarski	dynarski	PROPN
ftr-341	602	3	,	,	PUNCT
ftr-341	602	4	does	do	AUX
ftr-341	602	5	aid	aid	NOUN
ftr-341	602	6	matter	matter	NOUN
ftr-341	602	7	?	?	PUNCT
ftr-341	603	1	measuring	measure	VERB
ftr-341	603	2	the	the	DET
ftr-341	603	3	effect	effect	NOUN
ftr-341	603	4	of	of	ADP
ftr-341	603	5	student	student	NOUN
ftr-341	603	6	aid	aid	NOUN
ftr-341	603	7	on	on	ADP
ftr-341	603	8	college	college	NOUN
ftr-341	603	9	attendance	attendance	NOUN
ftr-341	603	10	and	and	CCONJ
ftr-341	603	11	completion	completion	NOUN
ftr-341	603	12	16	16	NUM
ftr-341	604	1	(	(	PUNCT
ftr-341	604	2	john	john	PROPN
ftr-341	604	3	f.	f.	PROPN
ftr-341	604	4	kennedy	kennedy	PROPN
ftr-341	604	5	sch	sch	PROPN
ftr-341	604	6	.	.	PROPN
ftr-341	605	1	of	of	ADP
ftr-341	605	2	gov’t	gov’t	NUM
ftr-341	605	3	,	,	PUNCT
ftr-341	605	4	faculty	faculty	NOUN
ftr-341	605	5	research	research	NOUN
ftr-341	605	6	working	working	NOUN
ftr-341	605	7	paper	paper	NOUN
ftr-341	605	8	series	series	NOUN
ftr-341	605	9	,	,	PUNCT
ftr-341	605	10	no	no	INTJ
ftr-341	605	11	.	.	PUNCT
ftr-341	606	1	rwp01	rwp01	PROPN
ftr-341	606	2	-	-	PUNCT
ftr-341	606	3	034	034	NUM
ftr-341	606	4	,	,	PUNCT
ftr-341	606	5	2001	2001	NUM
ftr-341	606	6	)	)	PUNCT
ftr-341	606	7	,	,	PUNCT
ftr-341	606	8	available	available	ADJ
ftr-341	606	9	at	at	ADP
ftr-341	606	10	http://web.hks.harvard.edu/publications/getfile.aspx?id=21	http://web.hks.harvard.edu/publications/getfile.aspx?id=21	PROPN
ftr-341	606	11	.	.	PUNCT
ftr-341	607	1	see	see	VERB
ftr-341	607	2	also	also	ADV
ftr-341	607	3	larry	larry	PROPN
ftr-341	607	4	l.	l.	PROPN
ftr-341	607	5	leslie	leslie	PROPN
ftr-341	607	6	&	&	CCONJ
ftr-341	607	7	paul	paul	PROPN
ftr-341	607	8	t.	t.	PROPN
ftr-341	607	9	brinkman	brinkman	PROPN
ftr-341	607	10	,	,	PUNCT
ftr-341	607	11	the	the	DET
ftr-341	607	12	economic	economic	ADJ
ftr-341	607	13	value	value	NOUN
ftr-341	607	14	of	of	ADP
ftr-341	607	15	higher	high	ADJ
ftr-341	607	16	education	education	NOUN
ftr-341	607	17	124	124	NUM
ftr-341	607	18	-	-	SYM
ftr-341	607	19	25	25	NUM
ftr-341	607	20	,	,	PUNCT
ftr-341	607	21	155	155	NUM
ftr-341	607	22	(	(	PUNCT
ftr-341	607	23	1988	1988	NUM
ftr-341	607	24	)	)	PUNCT
ftr-341	607	25	(	(	PUNCT
ftr-341	607	26	stating	state	VERB
ftr-341	607	27	that	that	SCONJ
ftr-341	607	28	a	a	DET
ftr-341	607	29	$	$	SYM
ftr-341	607	30	1,000	1,000	NUM
ftr-341	607	31	increase	increase	NOUN
ftr-341	607	32	in	in	ADP
ftr-341	607	33	net	net	ADJ
ftr-341	607	34	price	price	NOUN
ftr-341	607	35	decreases	decrease	VERB
ftr-341	607	36	attendance	attendance	NOUN
ftr-341	607	37	by	by	ADP
ftr-341	607	38	3	3	NUM
ftr-341	607	39	-	-	SYM
ftr-341	607	40	5	5	NUM
ftr-341	607	41	percent	percent	NOUN
ftr-341	607	42	)	)	PUNCT
ftr-341	607	43	;	;	PUNCT
ftr-341	607	44	charles	charles	PROPN
ftr-341	607	45	f.	f.	PROPN
ftr-341	607	46	manski	manski	PROPN
ftr-341	607	47	&	&	CCONJ
ftr-341	607	48	david	david	PROPN
ftr-341	607	49	a.	a.	PROPN
ftr-341	607	50	wise	wise	PROPN
ftr-341	607	51	,	,	PUNCT
ftr-341	607	52	college	college	NOUN
ftr-341	607	53	choice	choice	NOUN
ftr-341	607	54	in	in	ADP
ftr-341	607	55	america	america	PROPN
ftr-341	607	56	119	119	NUM
ftr-341	607	57	-	-	SYM
ftr-341	607	58	28	28	NUM
ftr-341	607	59	,	,	PUNCT
ftr-341	607	60	123	123	NUM
ftr-341	607	61	tbl.7.4	tbl.7.4	NOUN
ftr-341	607	62	(	(	PUNCT
ftr-341	607	63	1983	1983	NUM
ftr-341	607	64	)	)	PUNCT
ftr-341	607	65	(	(	PUNCT
ftr-341	607	66	$	$	SYM
ftr-341	607	67	1,000	1,000	NUM
ftr-341	607	68	in	in	ADP
ftr-341	607	69	aid	aid	NOUN
ftr-341	607	70	increases	increase	NOUN
ftr-341	607	71	enrollment	enrollment	NOUN
ftr-341	607	72	by	by	ADP
ftr-341	607	73	3.8	3.8	NUM
ftr-341	607	74	percent	percent	NOUN
ftr-341	607	75	)	)	PUNCT
ftr-341	607	76	;	;	PUNCT
ftr-341	607	77	thomas	thomas	PROPN
ftr-341	607	78	j.	j.	PROPN
ftr-341	607	79	kane	kane	PROPN
ftr-341	607	80	,	,	PUNCT
ftr-341	607	81	college	college	NOUN
ftr-341	607	82	entry	entry	NOUN
ftr-341	607	83	by	by	ADP
ftr-341	607	84	blacks	black	NOUN
ftr-341	607	85	since	since	SCONJ
ftr-341	607	86	1970	1970	NUM
ftr-341	607	87	:	:	PUNCT
ftr-341	607	88	the	the	DET
ftr-341	607	89	role	role	NOUN
ftr-341	607	90	of	of	ADP
ftr-341	607	91	college	college	NOUN
ftr-341	607	92	costs	cost	NOUN
ftr-341	607	93	,	,	PUNCT
ftr-341	607	94	family	family	NOUN
ftr-341	607	95	background	background	NOUN
ftr-341	607	96	,	,	PUNCT
ftr-341	607	97	and	and	CCONJ
ftr-341	607	98	the	the	DET
ftr-341	607	99	returns	return	NOUN
ftr-341	607	100	to	to	ADP
ftr-341	607	101	education	education	NOUN
ftr-341	607	102	,	,	PUNCT
ftr-341	607	103	102	102	NUM
ftr-341	607	104	j.	j.	PROPN
ftr-341	607	105	pol	pol	PROPN
ftr-341	607	106	.	.	PUNCT
ftr-341	608	1	econ	econ	PROPN
ftr-341	608	2	.	.	PUNCT
ftr-341	609	1	878	878	NUM
ftr-341	609	2	,	,	PUNCT
ftr-341	609	3	892	892	NUM
ftr-341	609	4	-	-	SYM
ftr-341	609	5	93	93	NUM
ftr-341	609	6	tbls.3	tbls.3	NOUN
ftr-341	609	7	&	&	CCONJ
ftr-341	609	8	4	4	NUM
ftr-341	609	9	(	(	PUNCT
ftr-341	609	10	1994	1994	NUM
ftr-341	609	11	)	)	PUNCT
ftr-341	610	1	(	(	PUNCT
ftr-341	610	2	finding	find	VERB
ftr-341	610	3	that	that	SCONJ
ftr-341	610	4	a	a	DET
ftr-341	610	5	$	$	SYM
ftr-341	610	6	1,000	1,000	NUM
ftr-341	610	7	increase	increase	NOUN
ftr-341	610	8	in	in	ADP
ftr-341	610	9	price	price	NOUN
ftr-341	610	10	decreases	decrease	NOUN
ftr-341	610	11	enrollment	enrollment	NOUN
ftr-341	610	12	by	by	ADP
ftr-341	610	13	3.7	3.7	NUM
ftr-341	610	14	percent	percent	NOUN
ftr-341	610	15	)	)	PUNCT
ftr-341	610	16	.	.	PUNCT
ftr-341	611	1	115	115	NUM
ftr-341	611	2	.	.	PUNCT
ftr-341	612	1	dynarski	dynarski	PROPN
ftr-341	612	2	,	,	PUNCT
ftr-341	612	3	supra	supra	PROPN
ftr-341	612	4	note	note	PROPN
ftr-341	612	5	114	114	NUM
ftr-341	612	6	,	,	PUNCT
ftr-341	612	7	at	at	ADP
ftr-341	612	8	16	16	NUM
ftr-341	612	9	.	.	PUNCT
ftr-341	612	10	116	116	NUM
ftr-341	612	11	.	.	PUNCT
ftr-341	613	1	this	this	PRON
ftr-341	613	2	assumes	assume	VERB
ftr-341	613	3	a	a	DET
ftr-341	613	4	linear	linear	ADJ
ftr-341	613	5	impact	impact	NOUN
ftr-341	613	6	of	of	ADP
ftr-341	613	7	the	the	DET
ftr-341	613	8	aid	aid	NOUN
ftr-341	613	9	such	such	ADJ
ftr-341	613	10	that	that	SCONJ
ftr-341	613	11	the	the	DET
ftr-341	613	12	third	third	ADJ
ftr-341	613	13	$	$	SYM
ftr-341	613	14	1,000	1,000	NUM
ftr-341	613	15	has	have	VERB
ftr-341	613	16	the	the	DET
ftr-341	613	17	same	same	ADJ
ftr-341	613	18	impact	impact	NOUN
ftr-341	613	19	as	as	ADP
ftr-341	613	20	the	the	DET
ftr-341	613	21	first	first	ADJ
ftr-341	613	22	,	,	PUNCT
ftr-341	613	23	an	an	DET
ftr-341	613	24	assumption	assumption	NOUN
ftr-341	613	25	also	also	ADV
ftr-341	613	26	made	make	VERB
ftr-341	613	27	in	in	ADP
ftr-341	613	28	these	these	DET
ftr-341	613	29	studies	study	NOUN
ftr-341	613	30	.	.	PUNCT
ftr-341	614	1	thus	thus	ADV
ftr-341	614	2	,	,	PUNCT
ftr-341	614	3	this	this	DET
ftr-341	614	4	number	number	NOUN
ftr-341	614	5	is	be	AUX
ftr-341	614	6	calculated	calculate	VERB
ftr-341	614	7	as	as	ADP
ftr-341	614	8	3.6	3.6	NUM
ftr-341	614	9	percent	percent	NOUN
ftr-341	614	10	(	(	PUNCT
ftr-341	614	11	7.5	7.5	NUM
ftr-341	614	12	)	)	PUNCT
ftr-341	614	13	=	=	SYM
ftr-341	614	14	27	27	NUM
ftr-341	614	15	percent	percent	NOUN
ftr-341	614	16	(	(	PUNCT
ftr-341	614	17	.18	.18	NUM
ftr-341	614	18	)	)	PUNCT
ftr-341	614	19	=	=	SYM
ftr-341	614	20	4.86	4.86	NUM
ftr-341	614	21	percent	percent	NOUN
ftr-341	614	22	,	,	PUNCT
ftr-341	614	23	and	and	CCONJ
ftr-341	614	24	for	for	ADP
ftr-341	614	25	moderate	moderate	ADJ
ftr-341	614	26	-	-	PUNCT
ftr-341	614	27	income	income	NOUN
ftr-341	614	28	students	student	NOUN
ftr-341	614	29	3.6	3.6	NUM
ftr-341	614	30	percent	percent	NOUN
ftr-341	614	31	(	(	PUNCT
ftr-341	614	32	3.5	3.5	NUM
ftr-341	614	33	)	)	PUNCT
ftr-341	614	34	=	=	SYM
ftr-341	614	35	12.6	12.6	NUM
ftr-341	614	36	percent	percent	NOUN
ftr-341	614	37	(	(	PUNCT
ftr-341	614	38	.24	.24	NUM
ftr-341	614	39	)	)	PUNCT
ftr-341	614	40	=	=	SYM
ftr-341	614	41	3.02	3.02	NUM
ftr-341	614	42	percent	percent	NOUN
ftr-341	614	43	.	.	PUNCT
ftr-341	615	1	note	note	VERB
ftr-341	615	2	also	also	ADV
ftr-341	615	3	that	that	SCONJ
ftr-341	615	4	this	this	PRON
ftr-341	615	5	should	should	AUX
ftr-341	615	6	not	not	PART
ftr-341	615	7	have	have	VERB
ftr-341	615	8	an	an	DET
ftr-341	615	9	impact	impact	NOUN
ftr-341	615	10	on	on	ADP
ftr-341	615	11	college	college	NOUN
ftr-341	615	12	prices	price	NOUN
ftr-341	615	13	—	—	PUNCT
ftr-341	615	14	when	when	SCONJ
ftr-341	615	15	pell	pell	NOUN
ftr-341	615	16	grants	grant	NOUN
ftr-341	615	17	were	be	AUX
ftr-341	615	18	introduced	introduce	VERB
ftr-341	615	19	many	many	ADJ
ftr-341	615	20	argued	argue	VERB
ftr-341	615	21	that	that	SCONJ
ftr-341	615	22	the	the	DET
ftr-341	615	23	increase	increase	NOUN
ftr-341	615	24	in	in	ADP
ftr-341	615	25	aid	aid	NOUN
ftr-341	615	26	would	would	AUX
ftr-341	615	27	just	just	ADV
ftr-341	615	28	be	be	AUX
ftr-341	615	29	directly	directly	ADV
ftr-341	615	30	offset	offset	VERB
ftr-341	615	31	with	with	ADP
ftr-341	615	32	an	an	DET
ftr-341	615	33	increase	increase	NOUN
ftr-341	615	34	in	in	ADP
ftr-341	615	35	tuition	tuition	NOUN
ftr-341	615	36	.	.	PUNCT
ftr-341	616	1	this	this	PRON
ftr-341	616	2	never	never	ADV
ftr-341	616	3	materialized	materialize	VERB
ftr-341	616	4	and	and	CCONJ
ftr-341	616	5	is	be	AUX
ftr-341	616	6	not	not	PART
ftr-341	616	7	suspected	suspect	VERB
ftr-341	616	8	to	to	PART
ftr-341	616	9	be	be	AUX
ftr-341	616	10	problem	problem	NOUN
ftr-341	616	11	.	.	PUNCT
ftr-341	617	1	see	see	VERB
ftr-341	617	2	i	i	PRON
ftr-341	617	3	d.	d.	PROPN
ftr-341	617	4	2011	2011	NUM
ftr-341	617	5	]	]	PUNCT
ftr-341	617	6	in	in	ADP
ftr-341	617	7	defense	defense	NOUN
ftr-341	617	8	of	of	ADP
ftr-341	617	9	college	college	NOUN
ftr-341	617	10	savings	saving	NOUN
ftr-341	617	11	plans	plan	VERB
ftr-341	617	12	135	135	NUM
ftr-341	617	13	percentage	percentage	NOUN
ftr-341	617	14	points	point	NOUN
ftr-341	617	15	for	for	ADP
ftr-341	617	16	low	low	ADJ
ftr-341	617	17	-	-	PUNCT
ftr-341	617	18	income	income	NOUN
ftr-341	617	19	students	student	NOUN
ftr-341	617	20	and	and	CCONJ
ftr-341	617	21	2.7	2.7	NUM
ftr-341	617	22	percentage	percentage	NOUN
ftr-341	617	23	points	point	NOUN
ftr-341	617	24	for	for	ADP
ftr-341	617	25	moderate	moderate	ADJ
ftr-341	617	26	-	-	PUNCT
ftr-341	617	27	income	income	NOUN
ftr-341	617	28	students	student	NOUN
ftr-341	617	29	.	.	PUNCT
ftr-341	618	1	conclusion	conclusion	NOUN
ftr-341	618	2	federal	federal	ADJ
ftr-341	618	3	financial	financial	ADJ
ftr-341	618	4	aid	aid	NOUN
ftr-341	618	5	has	have	AUX
ftr-341	618	6	recently	recently	ADV
ftr-341	618	7	moved	move	VERB
ftr-341	618	8	away	away	ADV
ftr-341	618	9	from	from	ADP
ftr-341	618	10	focusing	focus	VERB
ftr-341	618	11	on	on	ADP
ftr-341	618	12	giving	give	VERB
ftr-341	618	13	direct	direct	ADJ
ftr-341	618	14	aid	aid	NOUN
ftr-341	618	15	to	to	ADP
ftr-341	618	16	lowand	lowand	ADJ
ftr-341	618	17	moderate	moderate	ADJ
ftr-341	618	18	-	-	PUNCT
ftr-341	618	19	income	income	NOUN
ftr-341	618	20	students	student	NOUN
ftr-341	618	21	and	and	CCONJ
ftr-341	618	22	at	at	ADP
ftr-341	618	23	the	the	DET
ftr-341	618	24	same	same	ADJ
ftr-341	618	25	time	time	NOUN
ftr-341	618	26	has	have	AUX
ftr-341	618	27	seen	see	VERB
ftr-341	618	28	a	a	DET
ftr-341	618	29	stalling	stalling	NOUN
ftr-341	618	30	of	of	ADP
ftr-341	618	31	enrollment	enrollment	NOUN
ftr-341	618	32	rates	rate	NOUN
ftr-341	618	33	.	.	PUNCT
ftr-341	619	1	there	there	PRON
ftr-341	619	2	is	be	VERB
ftr-341	619	3	also	also	ADV
ftr-341	619	4	a	a	DET
ftr-341	619	5	continued	continued	ADJ
ftr-341	619	6	and	and	CCONJ
ftr-341	619	7	wide	wide	ADJ
ftr-341	619	8	gap	gap	NOUN
ftr-341	619	9	between	between	ADP
ftr-341	619	10	the	the	DET
ftr-341	619	11	enrollment	enrollment	NOUN
ftr-341	619	12	rates	rate	NOUN
ftr-341	619	13	of	of	ADP
ftr-341	619	14	lower	low	ADJ
ftr-341	619	15	-	-	PUNCT
ftr-341	619	16	income	income	NOUN
ftr-341	619	17	students	student	NOUN
ftr-341	619	18	and	and	CCONJ
ftr-341	619	19	higherincome	higherincome	ADJ
ftr-341	619	20	students	student	NOUN
ftr-341	619	21	.	.	PUNCT
ftr-341	620	1	this	this	DET
ftr-341	620	2	paper	paper	NOUN
ftr-341	620	3	has	have	AUX
ftr-341	620	4	shown	show	VERB
ftr-341	620	5	that	that	SCONJ
ftr-341	620	6	the	the	DET
ftr-341	620	7	most	most	ADV
ftr-341	620	8	effective	effective	ADJ
ftr-341	620	9	way	way	NOUN
ftr-341	620	10	to	to	PART
ftr-341	620	11	increase	increase	VERB
ftr-341	620	12	the	the	DET
ftr-341	620	13	enrollment	enrollment	NOUN
ftr-341	620	14	rates	rate	NOUN
ftr-341	620	15	among	among	ADP
ftr-341	620	16	low	low	ADJ
ftr-341	620	17	-	-	PUNCT
ftr-341	620	18	to	to	ADP
ftr-341	620	19	-	-	PUNCT
ftr-341	620	20	moderate	moderate	ADJ
ftr-341	620	21	-	-	PUNCT
ftr-341	620	22	income	income	NOUN
ftr-341	620	23	students	student	NOUN
ftr-341	620	24	is	be	AUX
ftr-341	620	25	to	to	PART
ftr-341	620	26	decrease	decrease	VERB
ftr-341	620	27	net	net	ADJ
ftr-341	620	28	price	price	NOUN
ftr-341	620	29	by	by	ADP
ftr-341	620	30	offering	offer	VERB
ftr-341	620	31	a	a	DET
ftr-341	620	32	grant	grant	NOUN
ftr-341	620	33	at	at	ADP
ftr-341	620	34	the	the	DET
ftr-341	620	35	time	time	NOUN
ftr-341	620	36	of	of	ADP
ftr-341	620	37	enrollment	enrollment	NOUN
ftr-341	620	38	.	.	PUNCT
ftr-341	621	1	a	a	DET
ftr-341	621	2	529	529	NUM
ftr-341	621	3	plan	plan	NOUN
ftr-341	621	4	can	can	AUX
ftr-341	621	5	not	not	PART
ftr-341	621	6	only	only	ADV
ftr-341	621	7	affect	affect	VERB
ftr-341	621	8	this	this	DET
ftr-341	621	9	same	same	ADJ
ftr-341	621	10	decrease	decrease	NOUN
ftr-341	621	11	in	in	ADP
ftr-341	621	12	net	net	ADJ
ftr-341	621	13	price	price	NOUN
ftr-341	621	14	and	and	CCONJ
ftr-341	621	15	thus	thus	ADV
ftr-341	621	16	have	have	VERB
ftr-341	621	17	the	the	DET
ftr-341	621	18	same	same	ADJ
ftr-341	621	19	incentive	incentive	NOUN
ftr-341	621	20	,	,	PUNCT
ftr-341	621	21	but	but	CCONJ
ftr-341	621	22	it	it	PRON
ftr-341	621	23	can	can	AUX
ftr-341	621	24	also	also	ADV
ftr-341	621	25	induce	induce	VERB
ftr-341	621	26	families	family	NOUN
ftr-341	621	27	to	to	PART
ftr-341	621	28	save	save	VERB
ftr-341	621	29	on	on	ADP
ftr-341	621	30	their	their	PRON
ftr-341	621	31	own	own	ADJ
ftr-341	621	32	—	—	PUNCT
ftr-341	621	33	thus	thus	ADV
ftr-341	621	34	giving	give	VERB
ftr-341	621	35	the	the	DET
ftr-341	621	36	student	student	NOUN
ftr-341	621	37	a	a	DET
ftr-341	621	38	grant	grant	NOUN
ftr-341	621	39	in	in	ADP
ftr-341	621	40	the	the	DET
ftr-341	621	41	amount	amount	NOUN
ftr-341	621	42	not	not	PART
ftr-341	621	43	only	only	ADV
ftr-341	621	44	of	of	ADP
ftr-341	621	45	the	the	DET
ftr-341	621	46	government	government	NOUN
ftr-341	621	47	’s	’s	PART
ftr-341	621	48	share	share	NOUN
ftr-341	621	49	,	,	PUNCT
ftr-341	621	50	but	but	CCONJ
ftr-341	621	51	of	of	ADP
ftr-341	621	52	the	the	DET
ftr-341	621	53	family	family	NOUN
ftr-341	621	54	’s	’s	PART
ftr-341	621	55	contributed	contribute	VERB
ftr-341	621	56	share	share	NOUN
ftr-341	621	57	as	as	ADV
ftr-341	621	58	well	well	ADV
ftr-341	621	59	.	.	PUNCT
ftr-341	622	1	this	this	PRON
ftr-341	622	2	can	can	AUX
ftr-341	622	3	be	be	AUX
ftr-341	622	4	accomplished	accomplish	VERB
ftr-341	622	5	in	in	ADP
ftr-341	622	6	a	a	DET
ftr-341	622	7	revenue	revenue	NOUN
ftr-341	622	8	-	-	PUNCT
ftr-341	622	9	neutral	neutral	ADJ
ftr-341	622	10	manner	manner	NOUN
ftr-341	622	11	by	by	ADP
ftr-341	622	12	eliminating	eliminate	VERB
ftr-341	622	13	the	the	DET
ftr-341	622	14	current	current	ADJ
ftr-341	622	15	tax	tax	NOUN
ftr-341	622	16	benefits	benefit	NOUN
ftr-341	622	17	on	on	ADP
ftr-341	622	18	529	529	NUM
ftr-341	622	19	accounts	account	NOUN
ftr-341	622	20	,	,	PUNCT
ftr-341	622	21	thus	thus	ADV
ftr-341	622	22	giving	give	VERB
ftr-341	622	23	the	the	DET
ftr-341	622	24	government	government	NOUN
ftr-341	622	25	$	$	SYM
ftr-341	622	26	1	1	NUM
ftr-341	622	27	billion	billion	NUM
ftr-341	622	28	annually	annually	ADV
ftr-341	622	29	for	for	ADP
ftr-341	622	30	the	the	DET
ftr-341	622	31	program	program	NOUN
ftr-341	622	32	.	.	PUNCT
ftr-341	623	1	the	the	DET
ftr-341	623	2	government	government	NOUN
ftr-341	623	3	can	can	AUX
ftr-341	623	4	thus	thus	ADV
ftr-341	623	5	offer	offer	VERB
ftr-341	623	6	an	an	DET
ftr-341	623	7	initial	initial	ADJ
ftr-341	623	8	grant	grant	NOUN
ftr-341	623	9	into	into	ADP
ftr-341	623	10	a	a	DET
ftr-341	623	11	529	529	NUM
ftr-341	623	12	account	account	NOUN
ftr-341	623	13	for	for	ADP
ftr-341	623	14	each	each	DET
ftr-341	623	15	child	child	NOUN
ftr-341	623	16	born	bear	VERB
ftr-341	623	17	into	into	ADP
ftr-341	623	18	a	a	DET
ftr-341	623	19	family	family	NOUN
ftr-341	623	20	with	with	ADP
ftr-341	623	21	low	low	ADJ
ftr-341	623	22	-	-	PUNCT
ftr-341	623	23	to	to	ADP
ftr-341	623	24	-	-	PUNCT
ftr-341	623	25	moderate	moderate	ADJ
ftr-341	623	26	income	income	NOUN
ftr-341	623	27	,	,	PUNCT
ftr-341	623	28	as	as	ADV
ftr-341	623	29	well	well	ADV
ftr-341	623	30	as	as	ADP
ftr-341	623	31	annual	annual	ADJ
ftr-341	623	32	matching	matching	NOUN
ftr-341	623	33	grants	grant	NOUN
ftr-341	623	34	,	,	PUNCT
ftr-341	623	35	both	both	CCONJ
ftr-341	623	36	dependent	dependent	ADJ
ftr-341	623	37	on	on	ADP
ftr-341	623	38	income	income	NOUN
ftr-341	623	39	.	.	PUNCT
ftr-341	624	1	based	base	VERB
ftr-341	624	2	on	on	ADP
ftr-341	624	3	evaluations	evaluation	NOUN
ftr-341	624	4	of	of	ADP
ftr-341	624	5	similar	similar	ADJ
ftr-341	624	6	current	current	ADJ
ftr-341	624	7	programs	program	NOUN
ftr-341	624	8	,	,	PUNCT
ftr-341	624	9	this	this	PRON
ftr-341	624	10	could	could	AUX
ftr-341	624	11	lead	lead	VERB
ftr-341	624	12	to	to	ADP
ftr-341	624	13	an	an	DET
ftr-341	624	14	increase	increase	NOUN
ftr-341	624	15	in	in	ADP
ftr-341	624	16	enrollment	enrollment	NOUN
ftr-341	624	17	among	among	ADP
ftr-341	624	18	these	these	DET
ftr-341	624	19	students	student	NOUN
ftr-341	624	20	of	of	ADP
ftr-341	624	21	almost	almost	ADV
ftr-341	624	22	5	5	NUM
ftr-341	624	23	percentage	percentage	NOUN
ftr-341	624	24	points	point	NOUN
ftr-341	624	25	,	,	PUNCT
ftr-341	624	26	a	a	DET
ftr-341	624	27	number	number	NOUN
ftr-341	624	28	which	which	PRON
ftr-341	624	29	could	could	AUX
ftr-341	624	30	be	be	AUX
ftr-341	624	31	much	much	ADV
ftr-341	624	32	larger	large	ADJ
ftr-341	624	33	if	if	SCONJ
ftr-341	624	34	expanded	expand	VERB
ftr-341	624	35	beyond	beyond	ADP
ftr-341	624	36	this	this	DET
ftr-341	624	37	revenue	revenue	NOUN
ftr-341	624	38	-	-	PUNCT
ftr-341	624	39	neutral	neutral	ADJ
ftr-341	624	40	analysis	analysis	NOUN
ftr-341	624	41	.	.	PUNCT
ftr-341	625	1	this	this	DET
ftr-341	625	2	increase	increase	NOUN
ftr-341	625	3	would	would	AUX
ftr-341	625	4	be	be	AUX
ftr-341	625	5	more	more	ADJ
ftr-341	625	6	than	than	ADP
ftr-341	625	7	any	any	PRON
ftr-341	625	8	seen	see	VERB
ftr-341	625	9	in	in	ADP
ftr-341	625	10	the	the	DET
ftr-341	625	11	previous	previous	ADJ
ftr-341	625	12	two	two	NUM
ftr-341	625	13	decades	decade	NOUN
ftr-341	625	14	and	and	CCONJ
ftr-341	625	15	was	be	AUX
ftr-341	625	16	achieved	achieve	VERB
ftr-341	625	17	using	use	VERB
ftr-341	625	18	only	only	ADV
ftr-341	625	19	$	$	SYM
ftr-341	625	20	1	1	NUM
ftr-341	625	21	billion	billion	NUM
ftr-341	625	22	of	of	ADP
ftr-341	625	23	federal	federal	ADJ
ftr-341	625	24	funds	fund	NOUN
ftr-341	625	25	already	already	ADV
ftr-341	625	26	allocated	allocate	VERB
ftr-341	625	27	to	to	ADP
ftr-341	625	28	529	529	NUM
ftr-341	625	29	plans	plan	NOUN
ftr-341	625	30	—	—	PUNCT
ftr-341	625	31	a	a	DET
ftr-341	625	32	paltry	paltry	NOUN
ftr-341	625	33	sum	sum	NOUN
ftr-341	625	34	compared	compare	VERB
ftr-341	625	35	to	to	ADP
ftr-341	625	36	either	either	CCONJ
ftr-341	625	37	the	the	DET
ftr-341	625	38	$	$	SYM
ftr-341	625	39	180	180	NUM
ftr-341	625	40	billion	billion	NUM
ftr-341	625	41	of	of	ADP
ftr-341	625	42	total	total	ADJ
ftr-341	625	43	federal	federal	ADJ
ftr-341	625	44	financial	financial	ADJ
ftr-341	625	45	aid	aid	NOUN
ftr-341	625	46	or	or	CCONJ
ftr-341	625	47	the	the	DET
ftr-341	625	48	$	$	SYM
ftr-341	625	49	35	35	NUM
ftr-341	625	50	billion	billion	NUM
ftr-341	625	51	of	of	ADP
ftr-341	625	52	tax	tax	NOUN
ftr-341	625	53	incentives	incentive	NOUN
ftr-341	625	54	for	for	ADP
ftr-341	625	55	education	education	NOUN
ftr-341	625	56	.	.	PUNCT
ftr-341	626	1	136	136	NUM
ftr-341	626	2	florida	florida	PROPN
ftr-341	626	3	tax	tax	NOUN
ftr-341	626	4	review	review	NOUN
ftr-341	626	5	[	[	X
ftr-341	626	6	vol	vol	NOUN
ftr-341	626	7	.	.	PUNCT
ftr-341	626	8	11:2	11:2	NUM
ftr-341	626	9	appendix	appendix	VERB
ftr-341	626	10	a	a	DET
ftr-341	626	11	―	―	NOUN
ftr-341	626	12	births	birth	NOUN
ftr-341	626	13	by	by	ADP
ftr-341	626	14	income	income	NOUN
ftr-341	626	15	for	for	ADP
ftr-341	626	16	2006	2006	NUM
ftr-341	626	17	income	income	NOUN
ftr-341	626	18	minimum	minimum	ADJ
ftr-341	626	19	income	income	NOUN
ftr-341	626	20	maximum	maximum	ADJ
ftr-341	626	21	number	number	NOUN
ftr-341	626	22	of	of	ADP
ftr-341	626	23	women	woman	NOUN
ftr-341	626	24	births	birth	NOUN
ftr-341	626	25	per	per	ADP
ftr-341	626	26	1,000	1,000	NUM
ftr-341	626	27	women	woman	NOUN
ftr-341	626	28	births	birth	NOUN
ftr-341	626	29	%	%	NOUN
ftr-341	626	30	0	0	NUM
ftr-341	626	31	$	$	SYM
ftr-341	626	32	10,000	10,000	NUM
ftr-341	626	33	15,889,965	15,889,965	NUM
ftr-341	626	34	33.2	33.2	NUM
ftr-341	626	35	527,547	527,547	NUM
ftr-341	626	36	12.61	12.61	NUM
ftr-341	626	37	%	%	NOUN
ftr-341	626	38	$	$	SYM
ftr-341	626	39	10,000	10,000	NUM
ftr-341	626	40	$	$	SYM
ftr-341	626	41	14,999	14,999	NUM
ftr-341	626	42	2,308,705	2,308,705	NUM
ftr-341	626	43	89.5	89.5	NUM
ftr-341	626	44	206,629	206,629	NUM
ftr-341	626	45	4.94	4.94	NUM
ftr-341	626	46	%	%	NOUN
ftr-341	626	47	$	$	SYM
ftr-341	626	48	15,000	15,000	NUM
ftr-341	626	49	$	$	SYM
ftr-341	626	50	24,999	24,999	NUM
ftr-341	626	51	5,324,892	5,324,892	NUM
ftr-341	626	52	85.2	85.2	NUM
ftr-341	626	53	453,681	453,681	NUM
ftr-341	626	54	10.85	10.85	NUM
ftr-341	626	55	%	%	NOUN
ftr-341	626	56	$	$	SYM
ftr-341	626	57	25,000	25,000	NUM
ftr-341	626	58	$	$	SYM
ftr-341	626	59	34,999	34,999	NUM
ftr-341	626	60	5,864,945	5,864,945	NUM
ftr-341	626	61	74.7	74.7	NUM
ftr-341	626	62	438,111	438,111	NUM
ftr-341	626	63	10.47	10.47	NUM
ftr-341	626	64	%	%	NOUN
ftr-341	626	65	$	$	SYM
ftr-341	626	66	35,000	35,000	NUM
ftr-341	626	67	$	$	SYM
ftr-341	626	68	49,999	49,999	NUM
ftr-341	626	69	8,599,979	8,599,979	NUM
ftr-341	626	70	64.2	64.2	NUM
ftr-341	626	71	552,119	552,119	NUM
ftr-341	626	72	13.20	13.20	NUM
ftr-341	626	73	%	%	NOUN
ftr-341	626	74	$	$	SYM
ftr-341	626	75	50,000	50,000	NUM
ftr-341	626	76	$	$	SYM
ftr-341	626	77	74,999	74,999	NUM
ftr-341	626	78	13,215,740	13,215,740	NUM
ftr-341	626	79	58.9	58.9	NUM
ftr-341	626	80	778,407	778,407	NUM
ftr-341	626	81	18.61	18.61	NUM
ftr-341	626	82	%	%	NOUN
ftr-341	626	83	$	$	SYM
ftr-341	626	84	75,000	75,000	NUM
ftr-341	626	85	$	$	SYM
ftr-341	626	86	99,999	99,999	NUM
ftr-341	626	87	9,647,862	9,647,862	NUM
ftr-341	626	88	51.9	51.9	NUM
ftr-341	626	89	500,724	500,724	NUM
ftr-341	626	90	11.97	11.97	NUM
ftr-341	626	91	%	%	NOUN
ftr-341	626	92	$	$	SYM
ftr-341	626	93	100,000	100,000	NUM
ftr-341	626	94	$	$	SYM
ftr-341	626	95	149,999	149,999	NUM
ftr-341	626	96	9,444,088	9,444,088	NUM
ftr-341	626	97	48.1	48.1	NUM
ftr-341	626	98	454,261	454,261	NUM
ftr-341	626	99	10.86	10.86	NUM
ftr-341	626	100	%	%	NOUN
ftr-341	626	101	$	$	SYM
ftr-341	626	102	150,000	150,000	NUM
ftr-341	626	103	$	$	SYM
ftr-341	626	104	199,999	199,999	NUM
ftr-341	626	105	3,105,652	3,105,652	NUM
ftr-341	626	106	46.7	46.7	NUM
ftr-341	626	107	145,034	145,034	NUM
ftr-341	626	108	3.47	3.47	NUM
ftr-341	626	109	%	%	NOUN
ftr-341	626	110	$	$	SYM
ftr-341	626	111	200,000	200,000	NUM
ftr-341	626	112	+	+	NUM
ftr-341	626	113	2,770,679	2,770,679	NUM
ftr-341	626	114	45.7	45.7	NUM
ftr-341	626	115	126,620	126,620	NUM
ftr-341	626	116	3.03	3.03	NUM
ftr-341	626	117	%	%	NOUN
ftr-341	626	118	total	total	NOUN
ftr-341	626	119	76,172,507	76,172,507	NUM
ftr-341	626	120	4,183,133	4,183,133	NUM
ftr-341	626	121	100.00	100.00	NUM
ftr-341	626	122	%	%	NOUN
ftr-341	626	123	source	source	NOUN
ftr-341	626	124	:	:	PUNCT
ftr-341	626	125	jane	jane	PROPN
ftr-341	626	126	lawler	lawler	PROPN
ftr-341	626	127	dye	dye	PROPN
ftr-341	626	128	,	,	PUNCT
ftr-341	626	129	u.s	u.s	PROPN
ftr-341	626	130	.	.	PROPN
ftr-341	626	131	census	census	PROPN
ftr-341	626	132	bureau	bureau	PROPN
ftr-341	626	133	,	,	PUNCT
ftr-341	626	134	fertility	fertility	NOUN
ftr-341	626	135	of	of	ADP
ftr-341	626	136	american	american	ADJ
ftr-341	626	137	women	woman	NOUN
ftr-341	626	138	:	:	PUNCT
ftr-341	626	139	2006	2006	NUM
ftr-341	626	140	,	,	PUNCT
ftr-341	626	141	6	6	NUM
ftr-341	626	142	,	,	PUNCT
ftr-341	626	143	available	available	ADJ
ftr-341	626	144	at	at	ADP
ftr-341	626	145	http://www.census.gov/	http://www.census.gov/	ADP
ftr-341	626	146	prod/2008pubs	prod/2008pub	NOUN
ftr-341	626	147	/	/	SYM
ftr-341	626	148	p20	p20	NOUN
ftr-341	626	149	-	-	PUNCT
ftr-341	626	150	558.pdf	558.pdf	PROPN
ftr-341	626	151	.	.	PUNCT
ftr-341	627	1	source	source	NOUN
ftr-341	627	2	:	:	PUNCT
ftr-341	627	3	jane	jane	PROPN
ftr-341	627	4	lawler	lawler	PROPN
ftr-341	627	5	dye	dye	PROPN
ftr-341	627	6	,	,	PUNCT
ftr-341	627	7	u.s	u.s	PROPN
ftr-341	627	8	.	.	PROPN
ftr-341	627	9	census	census	PROPN
ftr-341	627	10	bureau	bureau	PROPN
ftr-341	627	11	,	,	PUNCT
ftr-341	627	12	fertility	fertility	NOUN
ftr-341	627	13	of	of	ADP
ftr-341	627	14	american	american	ADJ
ftr-341	627	15	women	woman	NOUN
ftr-341	627	16	:	:	PUNCT
ftr-341	627	17	2006	2006	NUM
ftr-341	627	18	,	,	PUNCT
ftr-341	627	19	6	6	NUM
ftr-341	627	20	,	,	PUNCT
ftr-341	627	21	available	available	ADJ
ftr-341	627	22	at	at	ADP
ftr-341	627	23	http://www.census.gov/	http://www.census.gov/	ADP
ftr-341	627	24	prod/2008pubs	prod/2008pub	NOUN
ftr-341	627	25	/	/	SYM
ftr-341	627	26	p20	p20	NOUN
ftr-341	627	27	-	-	PUNCT
ftr-341	627	28	558.pdf	558.pdf	PROPN
ftr-341	627	29	.	.	PUNCT
ftr-341	628	1	28.4	28.4	NUM
ftr-341	628	2	23.6718.61	23.6718.61	NUM
ftr-341	628	3	22.83	22.83	NUM
ftr-341	628	4	6.5	6.5	NUM
ftr-341	628	5	births	birth	NOUN
ftr-341	628	6	by	by	ADP
ftr-341	628	7	income	income	NOUN
ftr-341	628	8	0-$24,999	0-$24,999	ADP
ftr-341	628	9	$	$	SYM
ftr-341	628	10	25,000-$49,999	25,000-$49,999	NUM
ftr-341	628	11	$	$	SYM
ftr-341	628	12	50,000-$74,999	50,000-$74,999	NOUN
ftr-341	628	13	$	$	SYM
ftr-341	628	14	75,000-$149,999	75,000-$149,999	NUM
ftr-341	628	15	$	$	SYM
ftr-341	628	16	150,000	150,000	NUM
ftr-341	628	17	+	+	NUM
ftr-341	628	18	2011	2011	NUM
ftr-341	628	19	]	]	PUNCT
ftr-341	628	20	in	in	ADP
ftr-341	628	21	defense	defense	NOUN
ftr-341	628	22	of	of	ADP
ftr-341	628	23	college	college	NOUN
ftr-341	628	24	savings	saving	NOUN
ftr-341	628	25	plans	plan	VERB
ftr-341	628	26	137	137	NUM
ftr-341	628	27	appendix	appendix	NOUN
ftr-341	628	28	b	b	PROPN
ftr-341	628	29	―	―	INTJ
ftr-341	628	30	state	state	NOUN
ftr-341	628	31	plans	plan	VERB
ftr-341	628	32	state	state	NOUN
ftr-341	628	33	name	name	NOUN
ftr-341	628	34	of	of	ADP
ftr-341	628	35	plan	plan	NOUN
ftr-341	628	36	eligibility	eligibility	NOUN
ftr-341	628	37	match	match	NOUN
ftr-341	628	38	criteria	criterion	NOUN
ftr-341	628	39	funding	funding	NOUN
ftr-341	628	40	procedure	procedure	NOUN
ftr-341	628	41	for	for	ADP
ftr-341	628	42	granting	grant	VERB
ftr-341	628	43	match	match	NOUN
ftr-341	628	44	distribution	distribution	NOUN
ftr-341	628	45	arkansas	arkansa	NOUN
ftr-341	628	46	gift	gift	NOUN
ftr-341	628	47	college	college	NOUN
ftr-341	628	48	investing	investing	NOUN
ftr-341	628	49	plan	plan	NOUN
ftr-341	628	50	household	household	NOUN
ftr-341	628	51	income	income	NOUN
ftr-341	628	52	below	below	ADP
ftr-341	628	53	$	$	SYM
ftr-341	628	54	60,000	60,000	NUM
ftr-341	628	55	for	for	ADP
ftr-341	628	56	income	income	NOUN
ftr-341	628	57	below	below	ADP
ftr-341	628	58	$	$	SYM
ftr-341	628	59	30,000	30,000	NUM
ftr-341	628	60	,	,	PUNCT
ftr-341	628	61	the	the	DET
ftr-341	628	62	match	match	NOUN
ftr-341	628	63	is	be	AUX
ftr-341	628	64	2	2	NUM
ftr-341	628	65	to	to	ADP
ftr-341	628	66	1	1	NUM
ftr-341	628	67	.	.	PUNCT
ftr-341	629	1	for	for	ADP
ftr-341	629	2	income	income	NOUN
ftr-341	629	3	between	between	ADP
ftr-341	629	4	$	$	SYM
ftr-341	629	5	30,000	30,000	NUM
ftr-341	629	6	and	and	CCONJ
ftr-341	629	7	$	$	SYM
ftr-341	629	8	60,000	60,000	NUM
ftr-341	629	9	the	the	DET
ftr-341	629	10	match	match	NOUN
ftr-341	629	11	is	be	AUX
ftr-341	629	12	1	1	NUM
ftr-341	629	13	to	to	PART
ftr-341	629	14	1	1	NUM
ftr-341	629	15	.	.	PUNCT
ftr-341	630	1	both	both	PRON
ftr-341	630	2	are	be	AUX
ftr-341	630	3	capped	cap	VERB
ftr-341	630	4	at	at	ADP
ftr-341	630	5	$	$	SYM
ftr-341	630	6	500	500	NUM
ftr-341	630	7	per	per	ADP
ftr-341	630	8	year	year	NOUN
ftr-341	630	9	.	.	PUNCT
ftr-341	631	1	state	state	NOUN
ftr-341	631	2	appropriation	appropriation	NOUN
ftr-341	631	3	of	of	ADP
ftr-341	631	4	$	$	SYM
ftr-341	631	5	250,000	250,000	NUM
ftr-341	631	6	for	for	ADP
ftr-341	631	7	a	a	DET
ftr-341	631	8	pilot	pilot	NOUN
ftr-341	631	9	program	program	NOUN
ftr-341	631	10	.	.	PUNCT
ftr-341	632	1	match	match	NOUN
ftr-341	632	2	contributed	contribute	VERB
ftr-341	632	3	to	to	ADP
ftr-341	632	4	account	account	NOUN
ftr-341	632	5	opened	open	VERB
ftr-341	632	6	by	by	ADP
ftr-341	632	7	the	the	DET
ftr-341	632	8	owner	owner	NOUN
ftr-341	632	9	.	.	PUNCT
ftr-341	633	1	colorado	colorado	PROPN
ftr-341	633	2	direct	direct	PROPN
ftr-341	633	3	portfolio	portfolio	PROPN
ftr-341	633	4	college	college	NOUN
ftr-341	633	5	savings	saving	NOUN
ftr-341	633	6	plan	plan	NOUN
ftr-341	633	7	,	,	PUNCT
ftr-341	633	8	scholars	scholar	NOUN
ftr-341	633	9	choice	choice	PROPN
ftr-341	633	10	college	college	NOUN
ftr-341	633	11	savings	saving	NOUN
ftr-341	633	12	program	program	NOUN
ftr-341	633	13	,	,	PUNCT
ftr-341	633	14	stable	stable	ADJ
ftr-341	633	15	value	value	NOUN
ftr-341	633	16	plus	plus	CCONJ
ftr-341	633	17	college	college	NOUN
ftr-341	633	18	savings	saving	NOUN
ftr-341	633	19	program	program	NOUN
ftr-341	633	20	household	household	NOUN
ftr-341	633	21	income	income	NOUN
ftr-341	633	22	up	up	ADP
ftr-341	633	23	to	to	PART
ftr-341	633	24	200	200	NUM
ftr-341	633	25	%	%	NOUN
ftr-341	633	26	of	of	ADP
ftr-341	633	27	the	the	DET
ftr-341	633	28	federal	federal	ADJ
ftr-341	633	29	poverty	poverty	NOUN
ftr-341	633	30	line	line	NOUN
ftr-341	633	31	,	,	PUNCT
ftr-341	633	32	and	and	CCONJ
ftr-341	633	33	beneficiary	beneficiary	NOUN
ftr-341	633	34	under	under	ADP
ftr-341	633	35	the	the	DET
ftr-341	633	36	age	age	NOUN
ftr-341	633	37	of	of	ADP
ftr-341	633	38	13	13	NUM
ftr-341	633	39	at	at	ADP
ftr-341	633	40	the	the	DET
ftr-341	633	41	time	time	NOUN
ftr-341	633	42	of	of	ADP
ftr-341	633	43	application	application	NOUN
ftr-341	633	44	.	.	PUNCT
ftr-341	634	1	1	1	NUM
ftr-341	634	2	to	to	PART
ftr-341	634	3	1	1	NUM
ftr-341	634	4	match	match	NOUN
ftr-341	634	5	for	for	ADP
ftr-341	634	6	contributions	contribution	NOUN
ftr-341	634	7	up	up	ADP
ftr-341	634	8	to	to	PART
ftr-341	634	9	$	$	SYM
ftr-341	634	10	500	500	NUM
ftr-341	634	11	per	per	ADP
ftr-341	634	12	year	year	NOUN
ftr-341	634	13	and	and	CCONJ
ftr-341	634	14	limited	limit	VERB
ftr-341	634	15	to	to	ADP
ftr-341	634	16	5	5	NUM
ftr-341	634	17	years	year	NOUN
ftr-341	634	18	of	of	ADP
ftr-341	634	19	matches	match	NOUN
ftr-341	634	20	.	.	PUNCT
ftr-341	635	1	annual	annual	ADJ
ftr-341	635	2	budgeting	budgeting	NOUN
ftr-341	635	3	by	by	ADP
ftr-341	635	4	the	the	DET
ftr-341	635	5	state	state	NOUN
ftr-341	635	6	.	.	PUNCT
ftr-341	636	1	match	match	NOUN
ftr-341	636	2	goes	go	VERB
ftr-341	636	3	into	into	ADP
ftr-341	636	4	separate	separate	ADJ
ftr-341	636	5	account	account	NOUN
ftr-341	636	6	in	in	ADP
ftr-341	636	7	the	the	DET
ftr-341	636	8	beneficiary	beneficiary	NOUN
ftr-341	636	9	's	's	PART
ftr-341	636	10	name	name	NOUN
ftr-341	636	11	that	that	PRON
ftr-341	636	12	is	be	AUX
ftr-341	636	13	owned	own	VERB
ftr-341	636	14	by	by	ADP
ftr-341	636	15	collegeinve	collegeinve	PROPN
ftr-341	636	16	st	st	PROPN
ftr-341	636	17	(	(	PUNCT
ftr-341	636	18	the	the	DET
ftr-341	636	19	investment	investment	NOUN
ftr-341	636	20	managemen	manageman	NOUN
ftr-341	636	21	t	t	PROPN
ftr-341	636	22	company	company	NOUN
ftr-341	636	23	)	)	PUNCT
ftr-341	636	24	.	.	PUNCT
ftr-341	637	1	paid	pay	VERB
ftr-341	637	2	directly	directly	ADV
ftr-341	637	3	to	to	ADP
ftr-341	637	4	institution	institution	NOUN
ftr-341	637	5	,	,	PUNCT
ftr-341	637	6	matches	match	NOUN
ftr-341	637	7	revoked	revoke	VERB
ftr-341	637	8	if	if	SCONJ
ftr-341	637	9	no	no	DET
ftr-341	637	10	qualified	qualified	ADJ
ftr-341	637	11	withdrawals	withdrawal	NOUN
ftr-341	637	12	by	by	ADP
ftr-341	637	13	age	age	NOUN
ftr-341	637	14	22	22	NUM
ftr-341	637	15	.	.	PUNCT
ftr-341	638	1	kansas	kansas	PROPN
ftr-341	638	2	learning	learning	PROPN
ftr-341	638	3	quest	quest	NOUN
ftr-341	638	4	household	household	NOUN
ftr-341	638	5	income	income	NOUN
ftr-341	638	6	below	below	ADP
ftr-341	638	7	200	200	NUM
ftr-341	638	8	%	%	NOUN
ftr-341	638	9	of	of	ADP
ftr-341	638	10	the	the	DET
ftr-341	638	11	federal	federal	ADJ
ftr-341	638	12	poverty	poverty	NOUN
ftr-341	638	13	level	level	NOUN
ftr-341	638	14	and	and	CCONJ
ftr-341	638	15	available	available	ADJ
ftr-341	638	16	to	to	ADP
ftr-341	638	17	first	first	ADJ
ftr-341	638	18	300	300	NUM
ftr-341	638	19	applicants	applicant	NOUN
ftr-341	638	20	in	in	ADP
ftr-341	638	21	each	each	PRON
ftr-341	638	22	of	of	ADP
ftr-341	638	23	the	the	DET
ftr-341	638	24	four	four	NUM
ftr-341	638	25	congressional	congressional	ADJ
ftr-341	638	26	districts	district	NOUN
ftr-341	638	27	.	.	PUNCT
ftr-341	638	28	1	1	NUM
ftr-341	638	29	to	to	PART
ftr-341	638	30	1	1	NUM
ftr-341	638	31	match	match	NOUN
ftr-341	638	32	for	for	ADP
ftr-341	638	33	contributions	contribution	NOUN
ftr-341	638	34	above	above	ADP
ftr-341	638	35	$	$	SYM
ftr-341	638	36	100	100	NUM
ftr-341	638	37	and	and	CCONJ
ftr-341	638	38	up	up	ADP
ftr-341	638	39	to	to	PART
ftr-341	638	40	$	$	SYM
ftr-341	638	41	600	600	NUM
ftr-341	638	42	per	per	ADP
ftr-341	638	43	year	year	NOUN
ftr-341	638	44	.	.	PUNCT
ftr-341	639	1	pilot	pilot	NOUN
ftr-341	639	2	program	program	NOUN
ftr-341	639	3	funded	fund	VERB
ftr-341	639	4	for	for	ADP
ftr-341	639	5	three	three	NUM
ftr-341	639	6	years	year	NOUN
ftr-341	639	7	by	by	ADP
ftr-341	639	8	the	the	DET
ftr-341	639	9	state	state	NOUN
ftr-341	639	10	.	.	PUNCT
ftr-341	640	1	match	match	NOUN
ftr-341	640	2	goes	go	VERB
ftr-341	640	3	into	into	ADP
ftr-341	640	4	separate	separate	ADJ
ftr-341	640	5	account	account	NOUN
ftr-341	640	6	in	in	ADP
ftr-341	640	7	the	the	DET
ftr-341	640	8	beneficiary	beneficiary	NOUN
ftr-341	640	9	's	's	PART
ftr-341	640	10	name	name	NOUN
ftr-341	640	11	but	but	CCONJ
ftr-341	640	12	tied	tie	VERB
ftr-341	640	13	to	to	ADP
ftr-341	640	14	the	the	DET
ftr-341	640	15	same	same	ADJ
ftr-341	640	16	investment	investment	NOUN
ftr-341	640	17	portfolio	portfolio	NOUN
ftr-341	640	18	.	.	PUNCT
ftr-341	641	1	paid	pay	VERB
ftr-341	641	2	directly	directly	ADV
ftr-341	641	3	to	to	ADP
ftr-341	641	4	institution	institution	NOUN
ftr-341	641	5	or	or	CCONJ
ftr-341	641	6	to	to	AUX
ftr-341	641	7	beneficiary	beneficiary	NOUN
ftr-341	641	8	with	with	ADP
ftr-341	641	9	proof	proof	NOUN
ftr-341	641	10	for	for	ADP
ftr-341	641	11	reimburseme	reimburseme	ADJ
ftr-341	641	12	nt	not	PART
ftr-341	641	13	of	of	ADP
ftr-341	641	14	qualified	qualified	ADJ
ftr-341	641	15	expenses	expense	NOUN
ftr-341	641	16	.	.	PUNCT
ftr-341	642	1	louisiana	louisiana	PROPN
ftr-341	642	2	start	start	AUX
ftr-341	642	3	saving	save	VERB
ftr-341	642	4	program	program	NOUN
ftr-341	642	5	all	all	DET
ftr-341	642	6	residents	resident	NOUN
ftr-341	642	7	are	be	AUX
ftr-341	642	8	eligible	eligible	ADJ
ftr-341	642	9	but	but	CCONJ
ftr-341	642	10	the	the	DET
ftr-341	642	11	match	match	NOUN
ftr-341	642	12	is	be	AUX
ftr-341	642	13	progressive	progressive	ADJ
ftr-341	642	14	based	base	VERB
ftr-341	642	15	on	on	ADP
ftr-341	642	16	household	household	NOUN
ftr-341	642	17	progressive	progressive	ADJ
ftr-341	642	18	match	match	NOUN
ftr-341	642	19	based	base	VERB
ftr-341	642	20	on	on	ADP
ftr-341	642	21	income	income	NOUN
ftr-341	642	22	which	which	PRON
ftr-341	642	23	ranges	range	VERB
ftr-341	642	24	from	from	ADP
ftr-341	642	25	2	2	NUM
ftr-341	642	26	%	%	NOUN
ftr-341	642	27	to	to	PART
ftr-341	642	28	14	14	NUM
ftr-341	642	29	%	%	NOUN
ftr-341	642	30	.	.	PUNCT
ftr-341	643	1	subject	subject	ADJ
ftr-341	643	2	to	to	ADP
ftr-341	643	3	yearly	yearly	ADJ
ftr-341	643	4	appropriation	appropriation	NOUN
ftr-341	643	5	s.	s.	PROPN
ftr-341	643	6	credited	credit	VERB
ftr-341	643	7	directly	directly	ADV
ftr-341	643	8	to	to	ADP
ftr-341	643	9	the	the	DET
ftr-341	643	10	accounthold	accounthold	NOUN
ftr-341	643	11	er	er	INTJ
ftr-341	643	12	.	.	PUNCT
ftr-341	644	1	state	state	NOUN
ftr-341	644	2	recovers	recover	NOUN
ftr-341	644	3	match	match	VERB
ftr-341	644	4	and	and	CCONJ
ftr-341	644	5	earnings	earning	NOUN
ftr-341	644	6	accrued	accrue	VERB
ftr-341	644	7	if	if	SCONJ
ftr-341	644	8	withdrawal	withdrawal	NOUN
ftr-341	644	9	for	for	ADP
ftr-341	644	10	non138	non138	PROPN
ftr-341	644	11	florida	florida	PROPN
ftr-341	644	12	tax	tax	NOUN
ftr-341	644	13	review	review	NOUN
ftr-341	644	14	[	[	X
ftr-341	644	15	vol	vol	NOUN
ftr-341	644	16	.	.	NOUN
ftr-341	645	1	11:2	11:2	NUM
ftr-341	645	2	income	income	NOUN
ftr-341	645	3	,	,	PUNCT
ftr-341	645	4	with	with	ADP
ftr-341	645	5	the	the	DET
ftr-341	645	6	highest	high	ADJ
ftr-341	645	7	match	match	NOUN
ftr-341	645	8	(	(	PUNCT
ftr-341	645	9	14	14	NUM
ftr-341	645	10	%	%	NOUN
ftr-341	645	11	)	)	PUNCT
ftr-341	645	12	available	available	ADJ
ftr-341	645	13	to	to	ADP
ftr-341	645	14	those	those	PRON
ftr-341	645	15	with	with	ADP
ftr-341	645	16	income	income	NOUN
ftr-341	645	17	up	up	ADP
ftr-341	645	18	to	to	PART
ftr-341	645	19	$	$	SYM
ftr-341	645	20	29,999	29,999	NUM
ftr-341	645	21	.	.	PUNCT
ftr-341	646	1	qualified	qualified	ADJ
ftr-341	646	2	purpose	purpose	NOUN
ftr-341	646	3	.	.	PUNCT
ftr-341	647	1	maine	maine	PROPN
ftr-341	647	2	nextgen	nextgen	PROPN
ftr-341	647	3	college	college	PROPN
ftr-341	647	4	investing	investing	NOUN
ftr-341	647	5	plan	plan	NOUN
ftr-341	647	6	families	family	NOUN
ftr-341	647	7	with	with	ADP
ftr-341	647	8	agi	agi	NOUN
ftr-341	647	9	of	of	ADP
ftr-341	647	10	$	$	SYM
ftr-341	647	11	75,000	75,000	NUM
ftr-341	647	12	or	or	CCONJ
ftr-341	647	13	less	less	ADJ
ftr-341	647	14	.	.	PUNCT
ftr-341	648	1	state	state	NOUN
ftr-341	648	2	provides	provide	VERB
ftr-341	648	3	a	a	DET
ftr-341	648	4	$	$	SYM
ftr-341	648	5	200	200	NUM
ftr-341	648	6	initial	initial	ADJ
ftr-341	648	7	grant	grant	NOUN
ftr-341	648	8	on	on	ADP
ftr-341	648	9	accounts	account	NOUN
ftr-341	648	10	funded	fund	VERB
ftr-341	648	11	with	with	ADP
ftr-341	648	12	at	at	ADV
ftr-341	648	13	least	least	ADV
ftr-341	648	14	$	$	SYM
ftr-341	648	15	50	50	NUM
ftr-341	648	16	.	.	PUNCT
ftr-341	649	1	the	the	DET
ftr-341	649	2	harold	harold	PROPN
ftr-341	649	3	alfond	alfond	PROPN
ftr-341	649	4	foundation	foundation	PROPN
ftr-341	649	5	makes	make	VERB
ftr-341	649	6	available	available	ADJ
ftr-341	649	7	a	a	DET
ftr-341	649	8	$	$	SYM
ftr-341	649	9	500	500	NUM
ftr-341	649	10	initial	initial	ADJ
ftr-341	649	11	grant	grant	NOUN
ftr-341	649	12	to	to	ADP
ftr-341	649	13	all	all	DET
ftr-341	649	14	babies	baby	NOUN
ftr-341	649	15	to	to	PART
ftr-341	649	16	open	open	VERB
ftr-341	649	17	such	such	DET
ftr-341	649	18	an	an	DET
ftr-341	649	19	account	account	NOUN
ftr-341	649	20	,	,	PUNCT
ftr-341	649	21	regardless	regardless	ADV
ftr-341	649	22	of	of	ADP
ftr-341	649	23	income	income	NOUN
ftr-341	649	24	.	.	PUNCT
ftr-341	650	1	(	(	PUNCT
ftr-341	650	2	the	the	DET
ftr-341	650	3	annual	annual	ADJ
ftr-341	650	4	contribution	contribution	NOUN
ftr-341	650	5	match	match	NOUN
ftr-341	650	6	was	be	AUX
ftr-341	650	7	not	not	PART
ftr-341	650	8	renewed	renew	VERB
ftr-341	650	9	for	for	ADP
ftr-341	650	10	2010	2010	NUM
ftr-341	650	11	)	)	PUNCT
ftr-341	650	12	.	.	PUNCT
ftr-341	651	1	funded	fund	VERB
ftr-341	651	2	by	by	ADP
ftr-341	651	3	the	the	DET
ftr-341	651	4	user	user	NOUN
ftr-341	651	5	fees	fee	NOUN
ftr-341	651	6	that	that	PRON
ftr-341	651	7	are	be	AUX
ftr-341	651	8	paid	pay	VERB
ftr-341	651	9	by	by	ADP
ftr-341	651	10	nonresident	nonresident	ADJ
ftr-341	651	11	accountholde	accountholde	ADJ
ftr-341	651	12	rs	r	NOUN
ftr-341	651	13	.	.	PUNCT
ftr-341	652	1	matches	match	NOUN
ftr-341	652	2	go	go	VERB
ftr-341	652	3	to	to	PART
ftr-341	652	4	separate	separate	ADJ
ftr-341	652	5	account	account	NOUN
ftr-341	652	6	in	in	ADP
ftr-341	652	7	beneficiary	beneficiary	NOUN
ftr-341	652	8	’	'	PUNCT
ftr-341	652	9	s	s	PART
ftr-341	652	10	name	name	NOUN
ftr-341	652	11	but	but	CCONJ
ftr-341	652	12	owned	own	VERB
ftr-341	652	13	and	and	CCONJ
ftr-341	652	14	invested	invest	VERB
ftr-341	652	15	by	by	ADP
ftr-341	652	16	fame	fame	PROPN
ftr-341	652	17	.	.	PUNCT
ftr-341	653	1	application	application	NOUN
ftr-341	653	2	process	process	NOUN
ftr-341	653	3	to	to	PART
ftr-341	653	4	apply	apply	VERB
ftr-341	653	5	for	for	ADP
ftr-341	653	6	use	use	NOUN
ftr-341	653	7	of	of	ADP
ftr-341	653	8	the	the	DET
ftr-341	653	9	funds	fund	NOUN
ftr-341	653	10	.	.	PUNCT
ftr-341	654	1	michigan	michigan	PROPN
ftr-341	654	2	discontinued	discontinue	VERB
ftr-341	654	3	for	for	ADP
ftr-341	654	4	2009	2009	NUM
ftr-341	654	5	-	-	SYM
ftr-341	654	6	2010	2010	NUM
ftr-341	654	7	michigan	michigan	PROPN
ftr-341	654	8	educaiton	educaiton	PROPN
ftr-341	654	9	savings	saving	NOUN
ftr-341	654	10	program	program	NOUN
ftr-341	654	11	available	available	ADJ
ftr-341	654	12	to	to	ADP
ftr-341	654	13	those	those	PRON
ftr-341	654	14	with	with	ADP
ftr-341	654	15	agi	agi	NOUN
ftr-341	654	16	up	up	ADP
ftr-341	654	17	to	to	PART
ftr-341	654	18	$	$	SYM
ftr-341	654	19	80,000	80,000	NUM
ftr-341	654	20	and	and	CCONJ
ftr-341	654	21	beneficiary	beneficiary	NOUN
ftr-341	654	22	under	under	ADP
ftr-341	654	23	the	the	DET
ftr-341	654	24	age	age	NOUN
ftr-341	654	25	of	of	ADP
ftr-341	654	26	seven	seven	NUM
ftr-341	654	27	.	.	PUNCT
ftr-341	655	1	one	one	NUM
ftr-341	655	2	time	time	NOUN
ftr-341	655	3	matching	matching	NOUN
ftr-341	655	4	grant	grant	NOUN
ftr-341	655	5	of	of	ADP
ftr-341	655	6	$	$	SYM
ftr-341	655	7	1	1	NUM
ftr-341	655	8	for	for	ADP
ftr-341	655	9	every	every	DET
ftr-341	655	10	$	$	SYM
ftr-341	655	11	3	3	NUM
ftr-341	655	12	contributed	contribute	VERB
ftr-341	655	13	,	,	PUNCT
ftr-341	655	14	capped	cap	VERB
ftr-341	655	15	at	at	ADP
ftr-341	655	16	a	a	DET
ftr-341	655	17	total	total	ADJ
ftr-341	655	18	match	match	NOUN
ftr-341	655	19	of	of	ADP
ftr-341	655	20	$	$	SYM
ftr-341	655	21	200	200	NUM
ftr-341	655	22	.	.	PUNCT
ftr-341	656	1	state	state	NOUN
ftr-341	656	2	appropriation	appropriation	NOUN
ftr-341	656	3	from	from	ADP
ftr-341	656	4	tobacco	tobacco	NOUN
ftr-341	656	5	settlement	settlement	NOUN
ftr-341	656	6	fund	fund	PROPN
ftr-341	656	7	.	.	PUNCT
ftr-341	657	1	matches	match	NOUN
ftr-341	657	2	go	go	VERB
ftr-341	657	3	to	to	PART
ftr-341	657	4	separate	separate	VERB
ftr-341	657	5	account	account	NOUN
ftr-341	657	6	owned	own	VERB
ftr-341	657	7	by	by	ADP
ftr-341	657	8	the	the	DET
ftr-341	657	9	savings	saving	NOUN
ftr-341	657	10	program	program	NOUN
ftr-341	657	11	and	and	CCONJ
ftr-341	657	12	invested	invest	VERB
ftr-341	657	13	in	in	ADP
ftr-341	657	14	institutional	institutional	ADJ
ftr-341	657	15	bonds	bond	NOUN
ftr-341	657	16	.	.	PUNCT
ftr-341	658	1	paid	pay	VERB
ftr-341	658	2	directly	directly	ADV
ftr-341	658	3	to	to	ADP
ftr-341	658	4	the	the	DET
ftr-341	658	5	institution	institution	NOUN
ftr-341	658	6	and	and	CCONJ
ftr-341	658	7	recovered	recover	VERB
ftr-341	658	8	by	by	ADP
ftr-341	658	9	the	the	DET
ftr-341	658	10	state	state	NOUN
ftr-341	658	11	if	if	SCONJ
ftr-341	658	12	not	not	PART
ftr-341	658	13	used	use	VERB
ftr-341	658	14	by	by	ADP
ftr-341	658	15	the	the	DET
ftr-341	658	16	age	age	NOUN
ftr-341	658	17	of	of	ADP
ftr-341	658	18	30	30	NUM
ftr-341	658	19	or	or	CCONJ
ftr-341	658	20	if	if	SCONJ
ftr-341	658	21	no	no	ADV
ftr-341	658	22	longer	long	ADV
ftr-341	658	23	needed	need	VERB
ftr-341	658	24	by	by	ADP
ftr-341	658	25	beneficiary	beneficiary	NOUN
ftr-341	658	26	.	.	PUNCT
ftr-341	659	1	minnesota	minnesota	PROPN
ftr-341	659	2	minnesota	minnesota	PROPN
ftr-341	659	3	college	college	PROPN
ftr-341	659	4	savings	saving	NOUN
ftr-341	659	5	plan	plan	NOUN
ftr-341	659	6	agi	agi	VERB
ftr-341	659	7	up	up	ADP
ftr-341	659	8	to	to	PART
ftr-341	659	9	$	$	SYM
ftr-341	659	10	80,000	80,000	NUM
ftr-341	659	11	and	and	CCONJ
ftr-341	659	12	must	must	AUX
ftr-341	659	13	contribute	contribute	VERB
ftr-341	659	14	$	$	SYM
ftr-341	659	15	200	200	NUM
ftr-341	659	16	per	per	ADP
ftr-341	659	17	year	year	NOUN
ftr-341	659	18	.	.	PUNCT
ftr-341	660	1	15	15	NUM
ftr-341	660	2	%	%	NOUN
ftr-341	660	3	match	match	NOUN
ftr-341	660	4	for	for	ADP
ftr-341	660	5	those	those	PRON
ftr-341	660	6	with	with	ADP
ftr-341	660	7	income	income	NOUN
ftr-341	660	8	up	up	ADP
ftr-341	660	9	to	to	PART
ftr-341	660	10	$	$	SYM
ftr-341	660	11	50,000	50,000	NUM
ftr-341	660	12	,	,	PUNCT
ftr-341	660	13	10	10	NUM
ftr-341	660	14	%	%	NOUN
ftr-341	660	15	match	match	NOUN
ftr-341	660	16	for	for	ADP
ftr-341	660	17	those	those	PRON
ftr-341	660	18	with	with	ADP
ftr-341	660	19	income	income	NOUN
ftr-341	660	20	between	between	ADP
ftr-341	660	21	$	$	SYM
ftr-341	660	22	50,000	50,000	NUM
ftr-341	660	23	and	and	CCONJ
ftr-341	660	24	$	$	SYM
ftr-341	660	25	80,000	80,000	NUM
ftr-341	660	26	.	.	PUNCT
ftr-341	661	1	both	both	PRON
ftr-341	661	2	funded	fund	VERB
ftr-341	661	3	by	by	ADP
ftr-341	661	4	annual	annual	ADJ
ftr-341	661	5	appropriation	appropriation	NOUN
ftr-341	661	6	s	s	VERB
ftr-341	661	7	where	where	SCONJ
ftr-341	661	8	matches	match	NOUN
ftr-341	661	9	reduced	reduce	VERB
ftr-341	661	10	proportionatel	proportionatel	NOUN
ftr-341	661	11	y	y	PROPN
ftr-341	661	12	when	when	SCONJ
ftr-341	661	13	not	not	PART
ftr-341	661	14	sufficient	sufficient	ADJ
ftr-341	661	15	to	to	PART
ftr-341	661	16	cover	cover	VERB
ftr-341	661	17	all	all	PRON
ftr-341	661	18	.	.	PUNCT
ftr-341	662	1	matches	match	NOUN
ftr-341	662	2	go	go	VERB
ftr-341	662	3	to	to	PART
ftr-341	662	4	separate	separate	VERB
ftr-341	662	5	account	account	NOUN
ftr-341	662	6	owned	own	VERB
ftr-341	662	7	by	by	ADP
ftr-341	662	8	the	the	DET
ftr-341	662	9	state	state	NOUN
ftr-341	662	10	and	and	CCONJ
ftr-341	662	11	invested	invest	VERB
ftr-341	662	12	in	in	ADP
ftr-341	662	13	guaranteed	guarantee	VERB
ftr-341	662	14	return	return	NOUN
ftr-341	662	15	fund	fund	NOUN
ftr-341	662	16	.	.	PUNCT
ftr-341	663	1	no	no	DET
ftr-341	663	2	distributions	distribution	NOUN
ftr-341	663	3	can	can	AUX
ftr-341	663	4	be	be	AUX
ftr-341	663	5	made	make	VERB
ftr-341	663	6	until	until	SCONJ
ftr-341	663	7	the	the	DET
ftr-341	663	8	account	account	NOUN
ftr-341	663	9	has	have	AUX
ftr-341	663	10	been	be	AUX
ftr-341	663	11	open	open	ADJ
ftr-341	663	12	for	for	ADP
ftr-341	663	13	3	3	NUM
ftr-341	663	14	years	year	NOUN
ftr-341	663	15	.	.	PUNCT
ftr-341	664	1	2011	2011	NUM
ftr-341	664	2	]	]	PUNCT
ftr-341	664	3	in	in	ADP
ftr-341	664	4	defense	defense	NOUN
ftr-341	664	5	of	of	ADP
ftr-341	664	6	college	college	NOUN
ftr-341	664	7	savings	saving	NOUN
ftr-341	664	8	plans	plan	VERB
ftr-341	664	9	139	139	NUM
ftr-341	664	10	are	be	AUX
ftr-341	664	11	capped	cap	VERB
ftr-341	664	12	at	at	ADP
ftr-341	664	13	$	$	SYM
ftr-341	664	14	400	400	NUM
ftr-341	664	15	per	per	ADP
ftr-341	664	16	year	year	NOUN
ftr-341	664	17	.	.	PUNCT
ftr-341	665	1	nebraska	nebraska	PROPN
ftr-341	665	2	college	college	NOUN
ftr-341	665	3	savings	saving	NOUN
ftr-341	665	4	plan	plan	NOUN
ftr-341	665	5	of	of	ADP
ftr-341	665	6	nebraska	nebraska	PROPN
ftr-341	665	7	available	available	ADJ
ftr-341	665	8	to	to	ADP
ftr-341	665	9	residents	resident	NOUN
ftr-341	665	10	and	and	CCONJ
ftr-341	665	11	non	non	NOUN
ftr-341	665	12	-	-	NOUN
ftr-341	665	13	residents	resident	NOUN
ftr-341	665	14	attending	attend	VERB
ftr-341	665	15	a	a	DET
ftr-341	665	16	nebraska	nebraska	PROPN
ftr-341	665	17	university	university	NOUN
ftr-341	665	18	.	.	PUNCT
ftr-341	666	1	can	can	AUX
ftr-341	666	2	apply	apply	VERB
ftr-341	666	3	for	for	ADP
ftr-341	666	4	additional	additional	ADJ
ftr-341	666	5	contribution	contribution	NOUN
ftr-341	666	6	from	from	ADP
ftr-341	666	7	a	a	DET
ftr-341	666	8	private	private	ADJ
ftr-341	666	9	fund	fund	NOUN
ftr-341	666	10	.	.	PUNCT
ftr-341	667	1	privatelyfunded	privatelyfunde	VERB
ftr-341	667	2	endowment	endowment	NOUN
ftr-341	667	3	.	.	PUNCT
ftr-341	668	1	matches	match	NOUN
ftr-341	668	2	go	go	VERB
ftr-341	668	3	to	to	ADP
ftr-341	668	4	the	the	DET
ftr-341	668	5	account	account	NOUN
ftr-341	668	6	.	.	PUNCT
ftr-341	669	1	nevada	nevada	PROPN
ftr-341	669	2	the	the	DET
ftr-341	669	3	upromise	upromise	ADJ
ftr-341	669	4	college	college	NOUN
ftr-341	669	5	fund	fund	NOUN
ftr-341	669	6	prior	prior	ADJ
ftr-341	669	7	-	-	PUNCT
ftr-341	669	8	year	year	NOUN
ftr-341	669	9	agi	agi	NOUN
ftr-341	669	10	of	of	ADP
ftr-341	669	11	$	$	SYM
ftr-341	669	12	61,950	61,950	NUM
ftr-341	669	13	or	or	CCONJ
ftr-341	669	14	less	less	ADJ
ftr-341	669	15	and	and	CCONJ
ftr-341	669	16	nevada	nevada	PROPN
ftr-341	669	17	resident	resident	NOUN
ftr-341	669	18	.	.	PUNCT
ftr-341	670	1	$	$	SYM
ftr-341	670	2	300	300	NUM
ftr-341	670	3	annual	annual	ADJ
ftr-341	670	4	matching	matching	NOUN
ftr-341	670	5	contribution	contribution	NOUN
ftr-341	670	6	with	with	ADP
ftr-341	670	7	a	a	DET
ftr-341	670	8	$	$	SYM
ftr-341	670	9	1,500	1,500	NUM
ftr-341	670	10	lifetime	lifetime	NOUN
ftr-341	670	11	limit	limit	NOUN
ftr-341	670	12	.	.	PUNCT
ftr-341	671	1	new	new	PROPN
ftr-341	671	2	jersey	jersey	PROPN
ftr-341	671	3	any	any	DET
ftr-341	671	4	nj	nj	PROPN
ftr-341	671	5	college	college	NOUN
ftr-341	671	6	savings	saving	NOUN
ftr-341	671	7	plan	plan	NOUN
ftr-341	671	8	eligible	eligible	ADJ
ftr-341	671	9	to	to	ADP
ftr-341	671	10	anyone	anyone	PRON
ftr-341	671	11	with	with	ADP
ftr-341	671	12	a	a	DET
ftr-341	671	13	nj	nj	PROPN
ftr-341	671	14	college	college	NOUN
ftr-341	671	15	savings	saving	NOUN
ftr-341	671	16	plan	plan	NOUN
ftr-341	671	17	with	with	ADP
ftr-341	671	18	contributions	contribution	NOUN
ftr-341	671	19	requirements	requirement	NOUN
ftr-341	671	20	(	(	PUNCT
ftr-341	671	21	not	not	PART
ftr-341	671	22	yet	yet	ADV
ftr-341	671	23	set	set	VERB
ftr-341	671	24	)	)	PUNCT
ftr-341	671	25	.	.	PUNCT
ftr-341	672	1	$	$	SYM
ftr-341	672	2	1,500	1,500	NUM
ftr-341	672	3	scholarship	scholarship	NOUN
ftr-341	672	4	at	at	ADP
ftr-341	672	5	nj	nj	PROPN
ftr-341	672	6	college	college	PROPN
ftr-341	672	7	for	for	ADP
ftr-341	672	8	first	first	ADJ
ftr-341	672	9	semester	semester	NOUN
ftr-341	672	10	if	if	SCONJ
ftr-341	672	11	have	have	AUX
ftr-341	672	12	met	meet	VERB
ftr-341	672	13	the	the	DET
ftr-341	672	14	contribution	contribution	NOUN
ftr-341	672	15	requirements	requirement	NOUN
ftr-341	672	16	.	.	PUNCT
ftr-341	673	1	state	state	NOUN
ftr-341	673	2	appropriation	appropriation	NOUN
ftr-341	673	3	s.	s.	PROPN
ftr-341	673	4	directly	directly	ADV
ftr-341	673	5	to	to	ADP
ftr-341	673	6	institution	institution	NOUN
ftr-341	673	7	.	.	PUNCT
ftr-341	674	1	north	north	PROPN
ftr-341	674	2	dakota	dakota	PROPN
ftr-341	674	3	college	college	NOUN
ftr-341	674	4	save	save	VERB
ftr-341	674	5	nd	nd	PRON
ftr-341	674	6	residents	resident	NOUN
ftr-341	674	7	with	with	ADP
ftr-341	674	8	incomes	income	NOUN
ftr-341	674	9	below	below	ADP
ftr-341	674	10	$	$	SYM
ftr-341	674	11	80,000	80,000	NUM
ftr-341	674	12	(	(	PUNCT
ftr-341	674	13	joint	joint	NOUN
ftr-341	674	14	)	)	PUNCT
ftr-341	674	15	or	or	CCONJ
ftr-341	674	16	$	$	SYM
ftr-341	674	17	40,000	40,000	NUM
ftr-341	674	18	(	(	PUNCT
ftr-341	674	19	single	single	ADJ
ftr-341	674	20	)	)	PUNCT
ftr-341	674	21	and	and	CCONJ
ftr-341	674	22	beneficiary	beneficiary	NOUN
ftr-341	674	23	under	under	ADP
ftr-341	674	24	the	the	DET
ftr-341	674	25	age	age	NOUN
ftr-341	674	26	of	of	ADP
ftr-341	674	27	12	12	NUM
ftr-341	674	28	.	.	PUNCT
ftr-341	675	1	one	one	NUM
ftr-341	675	2	time	time	NOUN
ftr-341	675	3	1	1	NUM
ftr-341	675	4	to	to	PART
ftr-341	675	5	1	1	NUM
ftr-341	675	6	match	match	NOUN
ftr-341	675	7	of	of	ADP
ftr-341	675	8	up	up	ADP
ftr-341	675	9	to	to	PART
ftr-341	675	10	$	$	SYM
ftr-341	675	11	300	300	NUM
ftr-341	675	12	.	.	PUNCT
ftr-341	675	13	funded	fund	VERB
ftr-341	675	14	by	by	ADP
ftr-341	675	15	user	user	NOUN
ftr-341	675	16	fees	fee	NOUN
ftr-341	675	17	.	.	PUNCT
ftr-341	676	1	matches	match	NOUN
ftr-341	676	2	go	go	VERB
ftr-341	676	3	to	to	PART
ftr-341	676	4	separate	separate	VERB
ftr-341	676	5	account	account	NOUN
ftr-341	676	6	owned	own	VERB
ftr-341	676	7	by	by	ADP
ftr-341	676	8	bank	bank	PROPN
ftr-341	676	9	of	of	ADP
ftr-341	676	10	north	north	PROPN
ftr-341	676	11	dakota	dakota	PROPN
ftr-341	676	12	.	.	PUNCT
ftr-341	677	1	payment	payment	NOUN
ftr-341	677	2	sent	send	VERB
ftr-341	677	3	directly	directly	ADV
ftr-341	677	4	to	to	ADP
ftr-341	677	5	institution	institution	NOUN
ftr-341	677	6	.	.	PUNCT
ftr-341	678	1	oklahoma	oklahoma	PROPN
ftr-341	678	2	oklahoma	oklahoma	PROPN
ftr-341	678	3	college	college	PROPN
ftr-341	678	4	savings	saving	NOUN
ftr-341	678	5	plan	plan	NOUN
ftr-341	678	6	randomly	randomly	ADV
ftr-341	678	7	selected	select	VERB
ftr-341	678	8	children	child	NOUN
ftr-341	678	9	born	bear	VERB
ftr-341	678	10	in	in	ADP
ftr-341	678	11	the	the	DET
ftr-341	678	12	state	state	NOUN
ftr-341	678	13	in	in	ADP
ftr-341	678	14	2007	2007	NUM
ftr-341	678	15	.	.	PUNCT
ftr-341	679	1	received	receive	VERB
ftr-341	679	2	an	an	DET
ftr-341	679	3	initial	initial	ADJ
ftr-341	679	4	$	$	SYM
ftr-341	679	5	1,000	1,000	NUM
ftr-341	679	6	contribution	contribution	NOUN
ftr-341	679	7	and	and	CCONJ
ftr-341	679	8	are	be	AUX
ftr-341	679	9	eligible	eligible	ADJ
ftr-341	679	10	for	for	ADP
ftr-341	679	11	a	a	DET
ftr-341	679	12	.5	.5	NUM
ftr-341	679	13	to	to	PART
ftr-341	679	14	1	1	NUM
ftr-341	679	15	(	(	PUNCT
ftr-341	679	16	$	$	SYM
ftr-341	679	17	125	125	NUM
ftr-341	679	18	total	total	NOUN
ftr-341	679	19	)	)	PUNCT
ftr-341	679	20	or	or	CCONJ
ftr-341	679	21	1	1	NUM
ftr-341	679	22	to	to	PART
ftr-341	679	23	1	1	NUM
ftr-341	679	24	(	(	PUNCT
ftr-341	679	25	$	$	SYM
ftr-341	679	26	250	250	NUM
ftr-341	679	27	total	total	ADJ
ftr-341	679	28	)	)	PUNCT
ftr-341	679	29	match	match	NOUN
ftr-341	679	30	based	base	VERB
ftr-341	679	31	on	on	ADP
ftr-341	679	32	income	income	NOUN
ftr-341	679	33	.	.	PUNCT
ftr-341	680	1	part	part	NOUN
ftr-341	680	2	of	of	ADP
ftr-341	680	3	a	a	DET
ftr-341	680	4	study	study	NOUN
ftr-341	680	5	called	call	VERB
ftr-341	680	6	seed	seed	NOUN
ftr-341	680	7	ok	ok	ADV
ftr-341	680	8	funded	fund	VERB
ftr-341	680	9	by	by	ADP
ftr-341	680	10	the	the	DET
ftr-341	680	11	ford	ford	PROPN
ftr-341	680	12	foundation	foundation	PROPN
ftr-341	680	13	.	.	PUNCT
ftr-341	681	1	matches	match	NOUN
ftr-341	681	2	and	and	CCONJ
ftr-341	681	3	initial	initial	ADJ
ftr-341	681	4	contribution	contribution	NOUN
ftr-341	681	5	go	go	VERB
ftr-341	681	6	to	to	ADP
ftr-341	681	7	beneficiary	beneficiary	NOUN
ftr-341	681	8	's	's	PART
ftr-341	681	9	account	account	NOUN
ftr-341	681	10	.	.	PUNCT
ftr-341	682	1	rhode	rhode	PROPN
ftr-341	682	2	island	island	PROPN
ftr-341	682	3	collegebou	collegebou	PROPN
ftr-341	682	4	ndfund	ndfund	PROPN
ftr-341	682	5	eligibility	eligibility	NOUN
ftr-341	682	6	based	base	VERB
ftr-341	682	7	on	on	ADP
ftr-341	682	8	previous	previous	ADJ
ftr-341	682	9	-	-	PUNCT
ftr-341	682	10	year	year	NOUN
ftr-341	682	11	agi	agi	NOUN
ftr-341	682	12	but	but	CCONJ
ftr-341	682	13	income	income	NOUN
ftr-341	682	14	limits	limit	NOUN
ftr-341	682	15	not	not	PART
ftr-341	682	16	yet	yet	ADV
ftr-341	682	17	set	set	VERB
ftr-341	682	18	.	.	PUNCT
ftr-341	683	1	1	1	NUM
ftr-341	683	2	to	to	PART
ftr-341	683	3	1	1	NUM
ftr-341	683	4	match	match	VERB
ftr-341	683	5	up	up	ADP
ftr-341	683	6	to	to	PART
ftr-341	683	7	$	$	SYM
ftr-341	683	8	500	500	NUM
ftr-341	683	9	annually	annually	ADV
ftr-341	683	10	.	.	PUNCT
ftr-341	684	1	funded	fund	VERB
ftr-341	684	2	by	by	ADP
ftr-341	684	3	national	national	ADJ
ftr-341	684	4	user	user	NOUN
ftr-341	684	5	fees	fee	NOUN
ftr-341	684	6	(	(	PUNCT
ftr-341	684	7	and	and	CCONJ
ftr-341	684	8	reduced	reduce	VERB
ftr-341	684	9	proportionall	proportionall	ADJ
ftr-341	684	10	y	y	NOUN
ftr-341	684	11	preserving	preserve	VERB
ftr-341	684	12	1	1	NUM
ftr-341	684	13	to	to	PART
ftr-341	684	14	1	1	NUM
ftr-341	684	15	match	match	NOUN
ftr-341	684	16	where	where	SCONJ
ftr-341	684	17	necessary	necessary	ADJ
ftr-341	684	18	)	)	PUNCT
ftr-341	684	19	.	.	PUNCT
ftr-341	685	1	matches	match	NOUN
ftr-341	685	2	go	go	VERB
ftr-341	685	3	to	to	PART
ftr-341	685	4	separate	separate	ADJ
ftr-341	685	5	account	account	NOUN
ftr-341	685	6	in	in	ADP
ftr-341	685	7	beneficiary	beneficiary	NOUN
ftr-341	685	8	's	's	PART
ftr-341	685	9	name	name	NOUN
ftr-341	685	10	and	and	CCONJ
ftr-341	685	11	owned	own	VERB
ftr-341	685	12	and	and	CCONJ
ftr-341	685	13	invested	invest	VERB
ftr-341	685	14	by	by	ADP
ftr-341	685	15	collegebou	collegebou	PROPN
ftr-341	685	16	nd	nd	PROPN
ftr-341	685	17	.	.	PROPN
ftr-341	685	18	sent	send	VERB
ftr-341	685	19	directly	directly	ADV
ftr-341	685	20	to	to	ADP
ftr-341	685	21	institution	institution	NOUN
ftr-341	685	22	and	and	CCONJ
ftr-341	685	23	will	will	AUX
ftr-341	685	24	be	be	AUX
ftr-341	685	25	revoked	revoke	VERB
ftr-341	685	26	if	if	SCONJ
ftr-341	685	27	not	not	PART
ftr-341	685	28	used	use	VERB
ftr-341	685	29	within	within	ADP
ftr-341	685	30	"	"	PUNCT
ftr-341	685	31	reasonable	reasonable	ADJ
ftr-341	685	32	"	"	PUNCT
ftr-341	685	33	time	time	NOUN
ftr-341	685	34	of	of	ADP
ftr-341	685	35	becoming	become	VERB
ftr-341	685	36	eligible	eligible	ADJ
ftr-341	685	37	to	to	PART
ftr-341	685	38	withdraw	withdraw	VERB
ftr-341	685	39	.	.	PUNCT
ftr-341	686	1	140	140	NUM
ftr-341	686	2	florida	florida	PROPN
ftr-341	686	3	tax	tax	NOUN
ftr-341	686	4	review	review	NOUN
ftr-341	686	5	[	[	X
ftr-341	686	6	vol	vol	NOUN
ftr-341	686	7	.	.	NOUN
ftr-341	686	8	11:2	11:2	NUM
ftr-341	686	9	sources	source	NOUN
ftr-341	686	10	:	:	PUNCT
ftr-341	686	11	savingforcollege.com	savingforcollege.com	X
ftr-341	686	12	,	,	PUNCT
ftr-341	686	13	compare	compare	VERB
ftr-341	686	14	529	529	NUM
ftr-341	686	15	plans	plan	NOUN
ftr-341	686	16	,	,	PUNCT
ftr-341	686	17	http://www.savingforcollege	http://www.savingforcollege	PROPN
ftr-341	686	18	.	.	PUNCT
ftr-341	686	19	com	com	NOUN
ftr-341	686	20	/	/	SYM
ftr-341	686	21	compare_529_plans	compare_529_plans	PROPN
ftr-341	686	22	/	/	SYM
ftr-341	686	23	index.php?plan_question_ids[]=438&mode	index.php?plan_question_ids[]=438&mode	NOUN
ftr-341	686	24	=	=	ADJ
ftr-341	686	25	compare&pa	compare&pa	X
ftr-341	686	26	ge	ge	NOUN
ftr-341	686	27	=	=	NOUN
ftr-341	686	28	compare_plan_questions&plan_type_id=	compare_plan_questions&plan_type_id=	PROPN
ftr-341	686	29	(	(	PUNCT
ftr-341	686	30	last	last	ADV
ftr-341	686	31	visited	visit	VERB
ftr-341	686	32	jan	jan	PROPN
ftr-341	686	33	.	.	PROPN
ftr-341	686	34	24	24	NUM
ftr-341	686	35	,	,	PUNCT
ftr-341	686	36	2011	2011	NUM
ftr-341	686	37	)	)	PUNCT
ftr-341	686	38	.	.	PUNCT
ftr-341	687	1	margaret	margaret	PROPN
ftr-341	687	2	clancy	clancy	PROPN
ftr-341	687	3	,	,	PUNCT
ftr-341	687	4	lisa	lisa	PROPN
ftr-341	687	5	reyes	reyes	PROPN
ftr-341	687	6	mason	mason	PROPN
ftr-341	687	7	,	,	PUNCT
ftr-341	687	8	&	&	CCONJ
ftr-341	687	9	soda	soda	PROPN
ftr-341	687	10	lo	lo	PROPN
ftr-341	687	11	,	,	PUNCT
ftr-341	687	12	ctr	ctr	PROPN
ftr-341	687	13	.	.	PUNCT
ftr-341	688	1	for	for	ADP
ftr-341	688	2	soc	soc	PROPN
ftr-341	688	3	.	.	PUNCT
ftr-341	689	1	dev	dev	PROPN
ftr-341	689	2	.	.	PROPN
ftr-341	689	3	,	,	PUNCT
ftr-341	689	4	wash	wash	NOUN
ftr-341	689	5	.	.	PUNCT
ftr-341	690	1	univ	univ	PROPN
ftr-341	690	2	.	.	PUNCT
ftr-341	691	1	st	st	PROPN
ftr-341	691	2	.	.	PROPN
ftr-341	691	3	louis	louis	PROPN
ftr-341	691	4	,	,	PUNCT
ftr-341	691	5	state	state	NOUN
ftr-341	691	6	529	529	NUM
ftr-341	691	7	matching	matching	NOUN
ftr-341	691	8	grant	grant	NOUN
ftr-341	691	9	program	program	NOUN
ftr-341	691	10	summary	summary	NOUN
ftr-341	691	11	(	(	PUNCT
ftr-341	691	12	2008	2008	NUM
ftr-341	691	13	)	)	PUNCT
ftr-341	691	14	,	,	PUNCT
ftr-341	691	15	available	available	ADJ
ftr-341	691	16	at	at	ADP
ftr-341	691	17	http://csd.wustl.edu/publications/documents/529_summary.pdf	http://csd.wustl.edu/publications/documents/529_summary.pdf	PROPN
ftr-341	691	18	.	.	PUNCT
ftr-341	692	1	utah	utah	PROPN
ftr-341	692	2	utah	utah	PROPN
ftr-341	692	3	education	education	PROPN
ftr-341	692	4	savings	saving	NOUN
ftr-341	692	5	plan	plan	VERB
ftr-341	692	6	up	up	ADP
ftr-341	692	7	to	to	PART
ftr-341	692	8	200	200	NUM
ftr-341	692	9	%	%	NOUN
ftr-341	692	10	of	of	ADP
ftr-341	692	11	federal	federal	ADJ
ftr-341	692	12	poverty	poverty	NOUN
ftr-341	692	13	level	level	NOUN
ftr-341	692	14	or	or	CCONJ
ftr-341	692	15	eligible	eligible	ADJ
ftr-341	692	16	for	for	ADP
ftr-341	692	17	tanf	tanf	PROPN
ftr-341	692	18	,	,	PUNCT
ftr-341	692	19	and	and	CCONJ
ftr-341	692	20	must	must	AUX
ftr-341	692	21	commit	commit	VERB
ftr-341	692	22	to	to	ADP
ftr-341	692	23	saving	save	VERB
ftr-341	692	24	$	$	SYM
ftr-341	692	25	25	25	NUM
ftr-341	692	26	per	per	ADP
ftr-341	692	27	month	month	NOUN
ftr-341	692	28	in	in	ADP
ftr-341	692	29	account	account	NOUN
ftr-341	692	30	.	.	PUNCT
ftr-341	693	1	1	1	NUM
ftr-341	693	2	to	to	PART
ftr-341	693	3	1	1	NUM
ftr-341	693	4	match	match	VERB
ftr-341	693	5	up	up	ADP
ftr-341	693	6	to	to	PART
ftr-341	693	7	$	$	SYM
ftr-341	693	8	300	300	NUM
ftr-341	693	9	per	per	ADP
ftr-341	693	10	year	year	NOUN
ftr-341	693	11	for	for	ADP
ftr-341	693	12	a	a	DET
ftr-341	693	13	maximum	maximum	NOUN
ftr-341	693	14	of	of	ADP
ftr-341	693	15	four	four	NUM
ftr-341	693	16	years	year	NOUN
ftr-341	693	17	.	.	PUNCT
ftr-341	694	1	pilot	pilot	NOUN
ftr-341	694	2	program	program	NOUN
ftr-341	694	3	funded	fund	VERB
ftr-341	694	4	by	by	ADP
ftr-341	694	5	the	the	DET
ftr-341	694	6	state	state	NOUN
ftr-341	694	7	.	.	PUNCT
ftr-341	695	1	matches	match	NOUN
ftr-341	695	2	go	go	VERB
ftr-341	695	3	to	to	PART
ftr-341	695	4	separate	separate	VERB
ftr-341	695	5	account	account	NOUN
ftr-341	695	6	owned	own	VERB
ftr-341	695	7	by	by	ADP
ftr-341	695	8	the	the	DET
ftr-341	695	9	plan	plan	NOUN
ftr-341	695	10	and	and	CCONJ
ftr-341	695	11	in	in	ADP
ftr-341	695	12	the	the	DET
ftr-341	695	13	beneficiary	beneficiary	NOUN
ftr-341	695	14	's	's	PART
ftr-341	695	15	name	name	NOUN
ftr-341	695	16	.	.	PUNCT
ftr-341	696	1	paid	pay	VERB
ftr-341	696	2	directly	directly	ADV
ftr-341	696	3	to	to	ADP
ftr-341	696	4	instution	instution	NOUN
ftr-341	696	5	.	.	PUNCT
ftr-341	697	1	introduction	introduction	NOUN
ftr-341	697	2	i.	i.	PROPN
ftr-341	697	3	federal	federal	PROPN
ftr-341	697	4	financial	financial	ADJ
ftr-341	697	5	aid	aid	NOUN
ftr-341	697	6	scheme	scheme	NOUN
ftr-341	697	7	a.	a.	PROPN
ftr-341	697	8	background	background	PROPN
ftr-341	697	9	b.	b.	PROPN
ftr-341	697	10	current	current	ADJ
ftr-341	697	11	529	529	NUM
ftr-341	697	12	plans	plan	NOUN
ftr-341	697	13	1	1	NUM
ftr-341	697	14	.	.	PUNCT
ftr-341	697	15	structure	structure	NOUN
ftr-341	697	16	2	2	NUM
ftr-341	697	17	.	.	PUNCT
ftr-341	697	18	previous	previous	ADJ
ftr-341	697	19	evaluations	evaluation	NOUN
ftr-341	697	20	of	of	ADP
ftr-341	697	21	effectiveness	effectiveness	PROPN
ftr-341	697	22	ii	ii	PROPN
ftr-341	697	23	.	.	PUNCT
ftr-341	698	1	college	college	NOUN
ftr-341	698	2	savings	saving	NOUN
ftr-341	698	3	as	as	ADP
ftr-341	698	4	a	a	DET
ftr-341	698	5	useful	useful	ADJ
ftr-341	698	6	element	element	NOUN
ftr-341	698	7	of	of	ADP
ftr-341	698	8	federal	federal	ADJ
ftr-341	698	9	financial	financial	ADJ
ftr-341	698	10	aid	aid	NOUN
ftr-341	698	11	a.	a.	NOUN
ftr-341	698	12	lower	low	ADJ
ftr-341	698	13	-	-	PUNCT
ftr-341	698	14	income	income	NOUN
ftr-341	698	15	students	student	NOUN
ftr-341	698	16	under	under	AUX
ftr-341	698	17	-	-	PUNCT
ftr-341	698	18	invest	invest	NOUN
ftr-341	698	19	in	in	ADP
ftr-341	698	20	higher	high	ADJ
ftr-341	698	21	education	education	NOUN
ftr-341	698	22	1	1	NUM
ftr-341	698	23	.	.	PUNCT
ftr-341	699	1	lowand	lowand	ADJ
ftr-341	699	2	moderate	moderate	ADJ
ftr-341	699	3	-	-	PUNCT
ftr-341	699	4	income	income	NOUN
ftr-341	699	5	students	student	NOUN
ftr-341	699	6	may	may	AUX
ftr-341	699	7	have	have	VERB
ftr-341	699	8	lower	low	ADJ
ftr-341	699	9	returns	return	NOUN
ftr-341	699	10	from	from	ADP
ftr-341	699	11	higher	high	ADJ
ftr-341	699	12	education	education	NOUN
ftr-341	699	13	2	2	NUM
ftr-341	699	14	.	.	X
ftr-341	699	15	hyperbolic	hyperbolic	ADJ
ftr-341	699	16	discounting	discount	VERB
ftr-341	699	17	3	3	NUM
ftr-341	699	18	.	.	PUNCT
ftr-341	699	19	debt	debt	NOUN
ftr-341	699	20	aversion	aversion	NOUN
ftr-341	699	21	b.	b.	PROPN
ftr-341	699	22	lower	low	ADJ
ftr-341	699	23	-	-	PUNCT
ftr-341	699	24	income	income	NOUN
ftr-341	699	25	students	student	NOUN
ftr-341	699	26	respond	respond	VERB
ftr-341	699	27	more	more	ADJ
ftr-341	699	28	to	to	ADP
ftr-341	699	29	grants	grant	NOUN
ftr-341	699	30	than	than	ADP
ftr-341	699	31	other	other	ADJ
ftr-341	699	32	types	type	NOUN
ftr-341	699	33	of	of	ADP
ftr-341	699	34	aid	aid	NOUN
ftr-341	699	35	c.	c.	PROPN
ftr-341	699	36	529	529	NUM
ftr-341	699	37	plans	plan	NOUN
ftr-341	699	38	have	have	VERB
ftr-341	699	39	the	the	DET
ftr-341	699	40	same	same	ADJ
ftr-341	699	41	effect	effect	NOUN
ftr-341	699	42	as	as	ADP
ftr-341	699	43	grants	grant	NOUN
ftr-341	699	44	iii	iii	PROPN
ftr-341	699	45	.	.	PUNCT
ftr-341	699	46	policy	policy	NOUN
ftr-341	699	47	proposals	proposal	NOUN
ftr-341	699	48	to	to	PART
ftr-341	699	49	maximize	maximize	VERB
ftr-341	699	50	the	the	DET
ftr-341	699	51	impact	impact	NOUN
ftr-341	699	52	of	of	ADP
ftr-341	699	53	529	529	NUM
ftr-341	699	54	plans	plan	NOUN
ftr-341	699	55	iv	iv	NUM
ftr-341	699	56	.	.	PUNCT
ftr-341	700	1	an	an	DET
ftr-341	700	2	illustration	illustration	NOUN
ftr-341	700	3	conclusion	conclusion	NOUN