id	sid	tid	token	lemma	pos
ftr-367	1	1	florida	florida	PROPN
ftr-367	1	2	tax	tax	PROPN
ftr-367	1	3	review	review	PROPN
ftr-367	1	4	florida	florida	PROPN
ftr-367	1	5	tax	tax	NOUN
ftr-367	1	6	review	review	NOUN
ftr-367	1	7	volume	volume	NOUN
ftr-367	1	8	9	9	NUM
ftr-367	1	9	2008	2008	NUM
ftr-367	1	10	number	number	NOUN
ftr-367	1	11	2	2	NUM
ftr-367	1	12	119	119	NUM
ftr-367	1	13	slouching	slouch	VERB
ftr-367	1	14	towards	towards	ADP
ftr-367	1	15	a	a	DET
ftr-367	1	16	consumption	consumption	NOUN
ftr-367	1	17	tax	tax	NOUN
ftr-367	1	18	and	and	CCONJ
ftr-367	1	19	the	the	DET
ftr-367	1	20	end	end	NOUN
ftr-367	1	21	of	of	ADP
ftr-367	1	22	retirement	retirement	NOUN
ftr-367	1	23	income	income	NOUN
ftr-367	1	24	security	security	NOUN
ftr-367	1	25	by	by	ADP
ftr-367	1	26	norman	norman	PROPN
ftr-367	1	27	stein	stein	PROPN
ftr-367	1	28			PROPN
ftr-367	1	29	i.	i.	PROPN
ftr-367	1	30	introduction	introduction	NOUN
ftr-367	1	31	.	.	PUNCT
ftr-367	2	1	............................................................................	............................................................................	PUNCT
ftr-367	3	1	121	121	NUM
ftr-367	3	2	ii	ii	NOUN
ftr-367	3	3	.	.	PUNCT
ftr-367	4	1	overview	overview	NOUN
ftr-367	4	2	of	of	ADP
ftr-367	4	3	current	current	ADJ
ftr-367	4	4	tax	tax	NOUN
ftr-367	4	5	–	–	PUNCT
ftr-367	4	6	subsidized	subsidize	VERB
ftr-367	4	7	retirement	retirement	NOUN
ftr-367	4	8	system	system	NOUN
ftr-367	4	9	..................................................................	..................................................................	PUNCT
ftr-367	4	10	125	125	NUM
ftr-367	4	11	iii	iii	NOUN
ftr-367	4	12	.	.	PUNCT
ftr-367	5	1	the	the	DET
ftr-367	5	2	white	white	PROPN
ftr-367	5	3	house	house	PROPN
ftr-367	5	4	savings	saving	NOUN
ftr-367	5	5	proposals	proposal	NOUN
ftr-367	5	6	..................................	..................................	PUNCT
ftr-367	5	7	129	129	NUM
ftr-367	5	8	a.	a.	NOUN
ftr-367	5	9	dividend	dividend	NOUN
ftr-367	5	10	exclusion	exclusion	NOUN
ftr-367	5	11	.	.	PUNCT
ftr-367	6	1	.................................................................	.................................................................	PUNCT
ftr-367	7	1	129	129	NUM
ftr-367	7	2	b.	b.	PROPN
ftr-367	7	3	new	new	ADJ
ftr-367	7	4	personal	personal	ADJ
ftr-367	7	5	savings	saving	NOUN
ftr-367	7	6	accounts	account	NOUN
ftr-367	7	7	.	.	PUNCT
ftr-367	8	1	............................................	............................................	PUNCT
ftr-367	9	1	129	129	NUM
ftr-367	9	2	1	1	NUM
ftr-367	9	3	.	.	PUNCT
ftr-367	9	4	retirement	retirement	NOUN
ftr-367	9	5	savings	saving	NOUN
ftr-367	9	6	accounts	account	NOUN
ftr-367	9	7	.	.	PUNCT
ftr-367	10	1	....................................	....................................	PUNCT
ftr-367	11	1	130	130	NUM
ftr-367	11	2	2	2	NUM
ftr-367	11	3	.	.	PUNCT
ftr-367	11	4	lifetime	lifetime	NOUN
ftr-367	11	5	savings	saving	NOUN
ftr-367	11	6	accounts	account	NOUN
ftr-367	11	7	..........................................	..........................................	PUNCT
ftr-367	12	1	131	131	NUM
ftr-367	12	2	c.	c.	PROPN
ftr-367	12	3	employer	employer	PROPN
ftr-367	12	4	retirement	retirement	NOUN
ftr-367	12	5	savings	saving	NOUN
ftr-367	12	6	accounts	account	NOUN
ftr-367	12	7	.	.	PUNCT
ftr-367	13	1	.................................	.................................	PUNCT
ftr-367	14	1	132	132	NUM
ftr-367	14	2	iv	iv	NOUN
ftr-367	14	3	.	.	PUNCT
ftr-367	15	1	critique	critique	NOUN
ftr-367	15	2	of	of	ADP
ftr-367	15	3	white	white	PROPN
ftr-367	15	4	house	house	PROPN
ftr-367	15	5	private	private	ADJ
ftr-367	15	6	savings	saving	NOUN
ftr-367	15	7	proposals	proposal	NOUN
ftr-367	15	8	....................................................................	....................................................................	PUNCT
ftr-367	15	9	134	134	NUM
ftr-367	15	10	a.	a.	NOUN
ftr-367	15	11	savings	saving	NOUN
ftr-367	15	12	initiative	initiative	NOUN
ftr-367	15	13	and	and	CCONJ
ftr-367	15	14	employment	employment	NOUN
ftr-367	15	15	-	-	PUNCT
ftr-367	15	16	based	base	VERB
ftr-367	15	17	retirement	retirement	NOUN
ftr-367	15	18	plans	plan	NOUN
ftr-367	15	19	…	…	PUNCT
ftr-367	15	20	..	..	PUNCT
ftr-367	15	21	......................................................................	......................................................................	PUNCT
ftr-367	16	1	135	135	NUM
ftr-367	16	2	b.	b.	PROPN
ftr-367	16	3	efficacy	efficacy	NOUN
ftr-367	16	4	of	of	ADP
ftr-367	16	5	bush	bush	PROPN
ftr-367	16	6	savings	saving	NOUN
ftr-367	16	7	proposals	proposal	NOUN
ftr-367	16	8	for	for	ADP
ftr-367	16	9	creating	create	VERB
ftr-367	16	10	retirement	retirement	NOUN
ftr-367	16	11	income	income	NOUN
ftr-367	16	12	security	security	NOUN
ftr-367	16	13	for	for	ADP
ftr-367	16	14	middle	middle	ADJ
ftr-367	16	15	and	and	CCONJ
ftr-367	16	16	lower	low	ADJ
ftr-367	16	17	income	income	NOUN
ftr-367	16	18	workers	worker	NOUN
ftr-367	16	19	..............	..............	PUNCT
ftr-367	17	1	144	144	NUM
ftr-367	17	2	1	1	X
ftr-367	17	3	.	.	PUNCT
ftr-367	17	4	obstacles	obstacle	NOUN
ftr-367	17	5	to	to	ADP
ftr-367	17	6	rank	rank	NOUN
ftr-367	17	7	-	-	PUNCT
ftr-367	17	8	and	and	CCONJ
ftr-367	17	9	-	-	PUNCT
ftr-367	17	10	file	file	NOUN
ftr-367	17	11	utilization	utilization	NOUN
ftr-367	17	12	of	of	ADP
ftr-367	17	13	bush	bush	PROPN
ftr-367	17	14	savings	saving	NOUN
ftr-367	17	15	proposals	proposal	NOUN
ftr-367	17	16	.............................................................	.............................................................	PUNCT
ftr-367	17	17	145	145	NUM
ftr-367	17	18	2	2	NUM
ftr-367	17	19	.	.	PUNCT
ftr-367	17	20	production	production	NOUN
ftr-367	17	21	of	of	ADP
ftr-367	17	22	retirement	retirement	NOUN
ftr-367	17	23	income	income	NOUN
ftr-367	17	24	...............................	...............................	PUNCT
ftr-367	18	1	147	147	NUM
ftr-367	18	2	c.	c.	NOUN
ftr-367	18	3	savings	saving	NOUN
ftr-367	18	4	initiative	initiative	NOUN
ftr-367	18	5	and	and	CCONJ
ftr-367	18	6	rate	rate	NOUN
ftr-367	18	7	of	of	ADP
ftr-367	18	8	return	return	NOUN
ftr-367	18	9	on	on	ADP
ftr-367	18	10	retirement	retirement	NOUN
ftr-367	18	11	savings	saving	NOUN
ftr-367	18	12	..	..	PUNCT
ftr-367	18	13	.......................................................................	.......................................................................	PUNCT
ftr-367	19	1	150	150	NUM
ftr-367	19	2	1	1	NUM
ftr-367	19	3	loss	loss	NOUN
ftr-367	19	4	of	of	ADP
ftr-367	19	5	investment	investment	NOUN
ftr-367	19	6	opportunities	opportunity	NOUN
ftr-367	19	7	...............................	...............................	PUNCT
ftr-367	19	8	150	150	NUM
ftr-367	19	9	2	2	NUM
ftr-367	19	10	.	.	PUNCT
ftr-367	19	11	fiduciary	fiduciary	ADJ
ftr-367	19	12	protections	protection	NOUN
ftr-367	19	13	.................................................	.................................................	PUNCT
ftr-367	19	14	150	150	NUM
ftr-367	19	15	3	3	NUM
ftr-367	19	16	.	.	PUNCT
ftr-367	20	1	education	education	NOUN
ftr-367	20	2	...................................................................	...................................................................	PUNCT
ftr-367	21	1	151	151	NUM
ftr-367	21	2	4	4	NUM
ftr-367	21	3	.	.	PUNCT
ftr-367	21	4	costs	cost	NOUN
ftr-367	21	5	...........................................................................	...........................................................................	PUNCT
ftr-367	22	1	152	152	NUM
ftr-367	22	2	5	5	NUM
ftr-367	22	3	.	.	PUNCT
ftr-367	22	4	effect	effect	NOUN
ftr-367	22	5	of	of	ADP
ftr-367	22	6	the	the	DET
ftr-367	22	7	proposed	propose	VERB
ftr-367	22	8	income	income	NOUN
ftr-367	22	9	exclusion	exclusion	NOUN
ftr-367	22	10	of	of	ADP
ftr-367	22	11	stock	stock	NOUN
ftr-367	22	12	dividends	dividend	NOUN
ftr-367	22	13	on	on	ADP
ftr-367	22	14	investment	investment	NOUN
ftr-367	22	15	returns	return	NOUN
ftr-367	22	16	...............................	...............................	PUNCT
ftr-367	22	17	152	152	NUM
ftr-367	22	18	d.	d.	NOUN
ftr-367	22	19	budget	budget	PROPN
ftr-367	22	20	and	and	CCONJ
ftr-367	22	21	tax	tax	NOUN
ftr-367	22	22	considerations	consideration	NOUN
ftr-367	22	23	................................................	................................................	PUNCT
ftr-367	22	24	153	153	NUM
ftr-367	22	25			PROPN
ftr-367	22	26	douglas	douglas	PROPN
ftr-367	22	27	arant	arant	PROPN
ftr-367	22	28	professor	professor	PROPN
ftr-367	22	29	of	of	ADP
ftr-367	22	30	law	law	NOUN
ftr-367	22	31	,	,	PUNCT
ftr-367	22	32	university	university	PROPN
ftr-367	22	33	of	of	ADP
ftr-367	22	34	alabama	alabama	PROPN
ftr-367	22	35	school	school	PROPN
ftr-367	22	36	of	of	ADP
ftr-367	22	37	law	law	NOUN
ftr-367	22	38	.	.	PUNCT
ftr-367	23	1	i	i	PRON
ftr-367	23	2	presented	present	VERB
ftr-367	23	3	a	a	DET
ftr-367	23	4	version	version	NOUN
ftr-367	23	5	of	of	ADP
ftr-367	23	6	this	this	DET
ftr-367	23	7	paper	paper	NOUN
ftr-367	23	8	at	at	ADP
ftr-367	23	9	a	a	DET
ftr-367	23	10	2003	2003	NUM
ftr-367	23	11	symposium	symposium	NOUN
ftr-367	23	12	on	on	ADP
ftr-367	23	13	public	public	ADJ
ftr-367	23	14	policy	policy	NOUN
ftr-367	23	15	for	for	ADP
ftr-367	23	16	retirement	retirement	NOUN
ftr-367	23	17	security	security	NOUN
ftr-367	23	18	at	at	ADP
ftr-367	23	19	the	the	DET
ftr-367	23	20	ohio	ohio	PROPN
ftr-367	23	21	state	state	PROPN
ftr-367	23	22	moritz	moritz	PROPN
ftr-367	23	23	college	college	PROPN
ftr-367	23	24	of	of	ADP
ftr-367	23	25	law	law	NOUN
ftr-367	23	26	.	.	PUNCT
ftr-367	24	1	i	i	PRON
ftr-367	24	2	express	express	VERB
ftr-367	24	3	my	my	PRON
ftr-367	24	4	deep	deep	ADJ
ftr-367	24	5	appreciation	appreciation	NOUN
ftr-367	24	6	for	for	ADP
ftr-367	24	7	the	the	DET
ftr-367	24	8	inordinately	inordinately	ADV
ftr-367	24	9	helpful	helpful	ADJ
ftr-367	24	10	comments	comment	NOUN
ftr-367	24	11	of	of	ADP
ftr-367	24	12	professors	professor	NOUN
ftr-367	24	13	grayson	grayson	PROPN
ftr-367	24	14	m.	m.	PROPN
ftr-367	25	1	p.	p.	PROPN
ftr-367	25	2	mccouch	mccouch	PROPN
ftr-367	25	3	at	at	ADP
ftr-367	25	4	san	san	PROPN
ftr-367	25	5	diego	diego	PROPN
ftr-367	25	6	and	and	CCONJ
ftr-367	25	7	james	james	PROPN
ftr-367	25	8	d.	d.	PROPN
ftr-367	25	9	bryce	bryce	PROPN
ftr-367	25	10	at	at	ADP
ftr-367	25	11	alabama	alabama	PROPN
ftr-367	25	12	.	.	PUNCT
ftr-367	26	1	120	120	NUM
ftr-367	26	2	florida	florida	PROPN
ftr-367	26	3	tax	tax	NOUN
ftr-367	26	4	review	review	NOUN
ftr-367	26	5	[	[	X
ftr-367	26	6	vol	vol	NOUN
ftr-367	26	7	.	.	PUNCT
ftr-367	26	8	9:2	9:2	NUM
ftr-367	27	1	v.	v.	ADP
ftr-367	27	2	wealth	wealth	NOUN
ftr-367	27	3	accumulation	accumulation	NOUN
ftr-367	27	4	v.	v.	ADP
ftr-367	27	5	retirement	retirement	NOUN
ftr-367	27	6	income	income	NOUN
ftr-367	27	7	security	security	NOUN
ftr-367	27	8	.......................................................................	.......................................................................	PUNCT
ftr-367	27	9	155	155	NUM
ftr-367	27	10	vi	vi	NOUN
ftr-367	27	11	.	.	PUNCT
ftr-367	28	1	the	the	DET
ftr-367	28	2	ersa	ersa	PROPN
ftr-367	28	3	and	and	CCONJ
ftr-367	28	4	national	national	ADJ
ftr-367	28	5	retirement	retirement	NOUN
ftr-367	28	6	policy	policy	NOUN
ftr-367	28	7	....................	....................	PUNCT
ftr-367	28	8	159	159	NUM
ftr-367	28	9	vii	vii	PROPN
ftr-367	28	10	.	.	PUNCT
ftr-367	29	1	conclusion	conclusion	NOUN
ftr-367	29	2	……	……	NOUN
ftr-367	29	3	……	……	NOUN
ftr-367	29	4	……	……	NOUN
ftr-367	29	5	……	……	NOUN
ftr-367	29	6	..	..	PUNCT
ftr-367	29	7	...............................................	...............................................	PUNCT
ftr-367	30	1	162	162	NUM
ftr-367	30	2	2008	2008	NUM
ftr-367	30	3	]	]	PUNCT
ftr-367	30	4	slouching	slouch	VERB
ftr-367	30	5	towards	towards	ADP
ftr-367	30	6	a	a	DET
ftr-367	30	7	consumption	consumption	NOUN
ftr-367	30	8	tax	tax	NOUN
ftr-367	30	9	121	121	NUM
ftr-367	30	10	slouching	slouch	VERB
ftr-367	30	11	towards	towards	ADP
ftr-367	30	12	a	a	DET
ftr-367	30	13	consumption	consumption	NOUN
ftr-367	30	14	tax	tax	NOUN
ftr-367	30	15	and	and	CCONJ
ftr-367	30	16	the	the	DET
ftr-367	30	17	end	end	NOUN
ftr-367	30	18	of	of	ADP
ftr-367	30	19	retirement	retirement	NOUN
ftr-367	30	20	income	income	NOUN
ftr-367	30	21	security	security	NOUN
ftr-367	30	22	by	by	ADP
ftr-367	30	23	norman	norman	PROPN
ftr-367	30	24	stein	stein	PROPN
ftr-367	30	25	i.	i.	PROPN
ftr-367	30	26	introduction	introduction	NOUN
ftr-367	30	27	in	in	ADP
ftr-367	30	28	2003	2003	NUM
ftr-367	30	29	,	,	PUNCT
ftr-367	30	30	the	the	DET
ftr-367	30	31	bush	bush	PROPN
ftr-367	30	32	administration	administration	NOUN
ftr-367	30	33	proposed	propose	VERB
ftr-367	30	34	two	two	NUM
ftr-367	30	35	ideas	idea	NOUN
ftr-367	30	36	1	1	NUM
ftr-367	30	37	that	that	PRON
ftr-367	30	38	i	i	PRON
ftr-367	30	39	(	(	PUNCT
ftr-367	30	40	and	and	CCONJ
ftr-367	30	41	others	other	NOUN
ftr-367	30	42	)	)	PUNCT
ftr-367	30	43	feared	fear	VERB
ftr-367	30	44	would	would	AUX
ftr-367	30	45	undermine	undermine	VERB
ftr-367	30	46	the	the	DET
ftr-367	30	47	retirement	retirement	NOUN
ftr-367	30	48	income	income	NOUN
ftr-367	30	49	security	security	NOUN
ftr-367	30	50	of	of	ADP
ftr-367	30	51	millions	million	NOUN
ftr-367	30	52	of	of	ADP
ftr-367	30	53	americans	americans	PROPN
ftr-367	30	54	.	.	PUNCT
ftr-367	31	1	2	2	NUM
ftr-367	31	2	the	the	DET
ftr-367	31	3	first	first	ADJ
ftr-367	31	4	idea	idea	NOUN
ftr-367	31	5	was	be	AUX
ftr-367	31	6	to	to	PART
ftr-367	31	7	create	create	VERB
ftr-367	31	8	two	two	NUM
ftr-367	31	9	new	new	ADJ
ftr-367	31	10	tax	tax	NOUN
ftr-367	31	11	-	-	PUNCT
ftr-367	31	12	favored	favor	VERB
ftr-367	31	13	personal	personal	ADJ
ftr-367	31	14	savings	saving	NOUN
ftr-367	31	15	vehicles	vehicle	NOUN
ftr-367	31	16	:	:	PUNCT
ftr-367	31	17	the	the	DET
ftr-367	31	18	retirement	retirement	NOUN
ftr-367	31	19	savings	saving	NOUN
ftr-367	31	20	account	account	NOUN
ftr-367	31	21	and	and	CCONJ
ftr-367	31	22	the	the	DET
ftr-367	31	23	lifetime	lifetime	NOUN
ftr-367	31	24	savings	saving	NOUN
ftr-367	31	25	account	account	NOUN
ftr-367	31	26	.	.	PUNCT
ftr-367	32	1	3	3	NUM
ftr-367	32	2	these	these	DET
ftr-367	32	3	tax	tax	NOUN
ftr-367	32	4	-	-	PUNCT
ftr-367	32	5	benefited	benefit	VERB
ftr-367	32	6	accounts	account	NOUN
ftr-367	32	7	,	,	PUNCT
ftr-367	32	8	which	which	PRON
ftr-367	32	9	would	would	AUX
ftr-367	32	10	have	have	AUX
ftr-367	32	11	existed	exist	VERB
ftr-367	32	12	outside	outside	ADP
ftr-367	32	13	the	the	DET
ftr-367	32	14	employer	employer	NOUN
ftr-367	32	15	-	-	PUNCT
ftr-367	32	16	based	base	VERB
ftr-367	32	17	retirement	retirement	NOUN
ftr-367	32	18	system	system	NOUN
ftr-367	32	19	and	and	CCONJ
ftr-367	32	20	replace	replace	VERB
ftr-367	32	21	individual	individual	ADJ
ftr-367	32	22	retirement	retirement	NOUN
ftr-367	32	23	accounts	account	NOUN
ftr-367	32	24	,	,	PUNCT
ftr-367	32	25	would	would	AUX
ftr-367	32	26	each	each	PRON
ftr-367	32	27	have	have	AUX
ftr-367	32	28	permitted	permit	VERB
ftr-367	32	29	annual	annual	ADJ
ftr-367	32	30	contributions	contribution	NOUN
ftr-367	32	31	of	of	ADP
ftr-367	32	32	$	$	SYM
ftr-367	32	33	7,500	7,500	NUM
ftr-367	32	34	each	each	PRON
ftr-367	32	35	,	,	PUNCT
ftr-367	32	36	or	or	CCONJ
ftr-367	32	37	$	$	SYM
ftr-367	32	38	15,000	15,000	NUM
ftr-367	32	39	in	in	ADP
ftr-367	32	40	the	the	DET
ftr-367	32	41	aggregate	aggregate	NOUN
ftr-367	32	42	.	.	PUNCT
ftr-367	33	1	4	4	NUM
ftr-367	33	2	(	(	PUNCT
ftr-367	33	3	an	an	DET
ftr-367	33	4	individual	individual	NOUN
ftr-367	33	5	could	could	AUX
ftr-367	33	6	also	also	ADV
ftr-367	33	7	have	have	AUX
ftr-367	33	8	set	set	VERB
ftr-367	33	9	up	up	ADP
ftr-367	33	10	lifetime	lifetime	NOUN
ftr-367	33	11	1	1	NUM
ftr-367	33	12	.	.	X
ftr-367	34	1	see	see	VERB
ftr-367	34	2	,	,	PUNCT
ftr-367	34	3	e.g.	e.g.	ADV
ftr-367	34	4	,	,	PUNCT
ftr-367	34	5	department	department	NOUN
ftr-367	34	6	of	of	ADP
ftr-367	34	7	the	the	DET
ftr-367	34	8	treasury	treasury	NOUN
ftr-367	34	9	,	,	PUNCT
ftr-367	34	10	general	general	ADJ
ftr-367	34	11	explanation	explanation	NOUN
ftr-367	34	12	of	of	ADP
ftr-367	34	13	the	the	DET
ftr-367	34	14	administration	administration	NOUN
ftr-367	34	15	’s	’s	PART
ftr-367	34	16	fiscal	fiscal	ADJ
ftr-367	34	17	year	year	NOUN
ftr-367	34	18	2004	2004	NUM
ftr-367	34	19	revenue	revenue	NOUN
ftr-367	34	20	proposals	proposal	NOUN
ftr-367	34	21	,	,	PUNCT
ftr-367	34	22	feb	feb	PROPN
ftr-367	34	23	.	.	PROPN
ftr-367	34	24	3	3	NUM
ftr-367	34	25	,	,	PUNCT
ftr-367	34	26	2003	2003	NUM
ftr-367	34	27	(	(	PUNCT
ftr-367	34	28	“	"	PUNCT
ftr-367	34	29	general	general	ADJ
ftr-367	34	30	explanation	explanation	NOUN
ftr-367	34	31	”	"	PUNCT
ftr-367	34	32	)	)	PUNCT
ftr-367	34	33	,	,	PUNCT
ftr-367	34	34	reprinted	reprint	VERB
ftr-367	34	35	in	in	ADP
ftr-367	34	36	tax	tax	NOUN
ftr-367	34	37	notes	note	NOUN
ftr-367	34	38	today	today	NOUN
ftr-367	34	39	,	,	PUNCT
ftr-367	34	40	feb	feb	PROPN
ftr-367	34	41	.	.	PROPN
ftr-367	34	42	4	4	NUM
ftr-367	34	43	,	,	PUNCT
ftr-367	34	44	2003	2003	NUM
ftr-367	34	45	;	;	PUNCT
ftr-367	34	46	bush	bush	PROPN
ftr-367	34	47	proposes	propose	VERB
ftr-367	34	48	tax	tax	NOUN
ftr-367	34	49	freesavings	freesaving	NOUN
ftr-367	34	50	plans	plan	NOUN
ftr-367	34	51	,	,	PUNCT
ftr-367	34	52	available	available	ADJ
ftr-367	34	53	at	at	ADP
ftr-367	34	54	usgovinfo.com/library/weekly/aataxfree.htm	usgovinfo.com/library/weekly/aataxfree.htm	PROPN
ftr-367	34	55	;	;	PUNCT
ftr-367	35	1	q&a	q&a	PROPN
ftr-367	35	2	about	about	ADP
ftr-367	35	3	bush	bush	PROPN
ftr-367	35	4	tax	tax	NOUN
ftr-367	35	5	-	-	PUNCT
ftr-367	35	6	free	free	ADJ
ftr-367	35	7	savings	saving	NOUN
ftr-367	35	8	proposals	proposal	NOUN
ftr-367	35	9	,	,	PUNCT
ftr-367	35	10	at	at	ADP
ftr-367	35	11	usgovinfo.com/library/weekly/aataxfree	usgovinfo.com/library/weekly/aataxfree	PROPN
ftr-367	35	12	_	_	ADJ
ftr-367	35	13	qu.htm	qu.htm	NOUN
ftr-367	35	14	.	.	NOUN
ftr-367	36	1	2	2	NUM
ftr-367	36	2	.	.	X
ftr-367	36	3	the	the	DET
ftr-367	36	4	2003	2003	NUM
ftr-367	36	5	proposal	proposal	NOUN
ftr-367	36	6	was	be	AUX
ftr-367	36	7	opposed	oppose	VERB
ftr-367	36	8	by	by	ADP
ftr-367	36	9	pension	pension	NOUN
ftr-367	36	10	trade	trade	NOUN
ftr-367	36	11	groups	group	NOUN
ftr-367	36	12	generally	generally	ADV
ftr-367	36	13	aligned	align	VERB
ftr-367	36	14	with	with	ADP
ftr-367	36	15	business	business	NOUN
ftr-367	36	16	interest	interest	NOUN
ftr-367	36	17	(	(	PUNCT
ftr-367	36	18	such	such	ADJ
ftr-367	36	19	as	as	ADP
ftr-367	36	20	the	the	DET
ftr-367	36	21	american	american	ADJ
ftr-367	36	22	society	society	NOUN
ftr-367	36	23	of	of	ADP
ftr-367	36	24	pension	pension	NOUN
ftr-367	36	25	actuaries	actuary	NOUN
ftr-367	36	26	,	,	PUNCT
ftr-367	36	27	see	see	VERB
ftr-367	36	28	,	,	PUNCT
ftr-367	36	29	aspa	aspa	PROPN
ftr-367	36	30	,	,	PUNCT
ftr-367	36	31	statement	statement	NOUN
ftr-367	36	32	for	for	ADP
ftr-367	36	33	the	the	DET
ftr-367	36	34	record	record	NOUN
ftr-367	36	35	,	,	PUNCT
ftr-367	36	36	committee	committee	NOUN
ftr-367	36	37	on	on	ADP
ftr-367	36	38	ways	way	NOUN
ftr-367	36	39	and	and	CCONJ
ftr-367	36	40	means	mean	NOUN
ftr-367	36	41	,	,	PUNCT
ftr-367	36	42	hearing	hear	VERB
ftr-367	36	43	on	on	ADP
ftr-367	36	44	the	the	DET
ftr-367	36	45	presidents	president	NOUN
ftr-367	36	46	’	'	PUNCT
ftr-367	36	47	economic	economic	ADJ
ftr-367	36	48	growth	growth	NOUN
ftr-367	36	49	proposals	proposal	NOUN
ftr-367	36	50	,	,	PUNCT
ftr-367	36	51	mar	mar	PROPN
ftr-367	36	52	.	.	PROPN
ftr-367	36	53	5	5	NUM
ftr-367	36	54	,	,	PUNCT
ftr-367	36	55	2003	2003	NUM
ftr-367	36	56	;	;	PUNCT
ftr-367	36	57	and	and	CCONJ
ftr-367	36	58	the	the	DET
ftr-367	36	59	profit	profit	NOUN
ftr-367	36	60	-	-	PUNCT
ftr-367	36	61	sharing	share	VERB
ftr-367	36	62	401(k	401(k	PROPN
ftr-367	36	63	)	)	PUNCT
ftr-367	36	64	council	council	PROPN
ftr-367	36	65	of	of	ADP
ftr-367	36	66	america	america	PROPN
ftr-367	36	67	,	,	PUNCT
ftr-367	36	68	see	see	VERB
ftr-367	36	69	,	,	PUNCT
ftr-367	36	70	martin	martin	PROPN
ftr-367	36	71	a.	a.	PROPN
ftr-367	36	72	sullivan	sullivan	PROPN
ftr-367	36	73	,	,	PUNCT
ftr-367	36	74	economic	economic	ADJ
ftr-367	36	75	analysis	analysis	NOUN
ftr-367	36	76	:	:	PUNCT
ftr-367	36	77	does	do	AUX
ftr-367	36	78	the	the	DET
ftr-367	36	79	trickle	trickle	VERB
ftr-367	36	80	-	-	PUNCT
ftr-367	36	81	down	down	ADP
ftr-367	36	82	theory	theory	NOUN
ftr-367	36	83	for	for	ADP
ftr-367	36	84	pensions	pension	NOUN
ftr-367	36	85	hold	hold	VERB
ftr-367	36	86	water	water	NOUN
ftr-367	36	87	?	?	PUNCT
ftr-367	37	1	,	,	PUNCT
ftr-367	37	2	98	98	NUM
ftr-367	37	3	tax	tax	NOUN
ftr-367	37	4	notes	note	NOUN
ftr-367	37	5	1180	1180	NUM
ftr-367	37	6	(	(	PUNCT
ftr-367	37	7	2003	2003	NUM
ftr-367	37	8	)	)	PUNCT
ftr-367	37	9	(	(	PUNCT
ftr-367	37	10	hereinafter	hereinafter	NOUN
ftr-367	37	11	,	,	PUNCT
ftr-367	37	12	trickle	trickle	NOUN
ftr-367	37	13	-	-	PUNCT
ftr-367	37	14	down	down	ADP
ftr-367	37	15	theory	theory	NOUN
ftr-367	37	16	for	for	ADP
ftr-367	37	17	pensions	pension	NOUN
ftr-367	37	18	)	)	PUNCT
ftr-367	37	19	,	,	PUNCT
ftr-367	37	20	and	and	CCONJ
ftr-367	37	21	liberal	liberal	ADJ
ftr-367	37	22	organizations	organization	NOUN
ftr-367	37	23	generally	generally	ADV
ftr-367	37	24	aligned	align	VERB
ftr-367	37	25	with	with	ADP
ftr-367	37	26	the	the	DET
ftr-367	37	27	interests	interest	NOUN
ftr-367	37	28	of	of	ADP
ftr-367	37	29	consumers	consumer	NOUN
ftr-367	37	30	,	,	PUNCT
ftr-367	37	31	leonard	leonard	PROPN
ftr-367	37	32	burman	burman	NOUN
ftr-367	37	33	,	,	PUNCT
ftr-367	37	34	“	"	PUNCT
ftr-367	37	35	key	key	ADJ
ftr-367	37	36	thoughts	thought	NOUN
ftr-367	37	37	on	on	ADP
ftr-367	37	38	rsas	rsa	NOUN
ftr-367	37	39	and	and	CCONJ
ftr-367	37	40	lsas	lsa	NOUN
ftr-367	37	41	,	,	PUNCT
ftr-367	37	42	”	"	PUNCT
ftr-367	37	43	available	available	ADJ
ftr-367	37	44	at	at	ADP
ftr-367	37	45	www.urban.org/url.cfm?id+1000600	www.urban.org/url.cfm?id+1000600	PROPN
ftr-367	37	46	(	(	PUNCT
ftr-367	37	47	urban	urban	PROPN
ftr-367	37	48	institute	institute	PROPN
ftr-367	37	49	)	)	PUNCT
ftr-367	37	50	;	;	PUNCT
ftr-367	37	51	robert	robert	PROPN
ftr-367	37	52	greenstein	greenstein	PROPN
ftr-367	37	53	and	and	CCONJ
ftr-367	37	54	joel	joel	PROPN
ftr-367	37	55	friedman	friedman	PROPN
ftr-367	37	56	,	,	PUNCT
ftr-367	37	57	“	"	PUNCT
ftr-367	37	58	president	president	NOUN
ftr-367	37	59	’s	’s	PART
ftr-367	37	60	savings	saving	NOUN
ftr-367	37	61	proposals	proposal	NOUN
ftr-367	37	62	likely	likely	ADJ
ftr-367	37	63	to	to	PART
ftr-367	37	64	swell	swell	VERB
ftr-367	37	65	long	long	ADJ
ftr-367	37	66	-	-	PUNCT
ftr-367	37	67	term	term	NOUN
ftr-367	37	68	deficits	deficit	NOUN
ftr-367	37	69	,	,	PUNCT
ftr-367	37	70	reduce	reduce	VERB
ftr-367	37	71	national	national	ADJ
ftr-367	37	72	savings	saving	NOUN
ftr-367	37	73	,	,	PUNCT
ftr-367	37	74	and	and	CCONJ
ftr-367	37	75	primarily	primarily	ADV
ftr-367	37	76	benefit	benefit	VERB
ftr-367	37	77	those	those	PRON
ftr-367	37	78	with	with	ADP
ftr-367	37	79	substantial	substantial	ADJ
ftr-367	37	80	wealth	wealth	NOUN
ftr-367	37	81	,	,	PUNCT
ftr-367	37	82	available	available	ADJ
ftr-367	37	83	at	at	ADP
ftr-367	37	84	www.cbpp.org/1-20-04tax.htm	www.cbpp.org/1-20-04tax.htm	PROPN
ftr-367	37	85	(	(	PUNCT
ftr-367	37	86	center	center	NOUN
ftr-367	37	87	on	on	ADP
ftr-367	37	88	budget	budget	NOUN
ftr-367	37	89	and	and	CCONJ
ftr-367	37	90	policy	policy	NOUN
ftr-367	37	91	priorities	priority	NOUN
ftr-367	37	92	)	)	PUNCT
ftr-367	37	93	;	;	PUNCT
ftr-367	37	94	“	"	PUNCT
ftr-367	37	95	progressivity	progressivity	NOUN
ftr-367	37	96	and	and	CCONJ
ftr-367	37	97	saving	saving	NOUN
ftr-367	37	98	:	:	PUNCT
ftr-367	37	99	fixing	fix	VERB
ftr-367	37	100	the	the	DET
ftr-367	37	101	nation	nation	NOUN
ftr-367	37	102	’s	’s	PART
ftr-367	37	103	upside	upside	ADJ
ftr-367	37	104	-	-	PUNCT
ftr-367	37	105	down	down	ADP
ftr-367	37	106	incentives	incentive	NOUN
ftr-367	37	107	for	for	ADP
ftr-367	37	108	savings	saving	NOUN
ftr-367	37	109	,	,	PUNCT
ftr-367	37	110	”	"	PUNCT
ftr-367	37	111	statement	statement	NOUN
ftr-367	37	112	of	of	ADP
ftr-367	37	113	peter	peter	PROPN
ftr-367	37	114	r.	r.	PROPN
ftr-367	37	115	orszag	orszag	PROPN
ftr-367	37	116	,	,	PUNCT
ftr-367	37	117	joseph	joseph	PROPN
ftr-367	37	118	a.	a.	PROPN
ftr-367	37	119	pechman	pechman	PROPN
ftr-367	37	120	senior	senior	ADJ
ftr-367	37	121	fellow	fellow	NOUN
ftr-367	37	122	,	,	PUNCT
ftr-367	37	123	the	the	DET
ftr-367	37	124	brookings	brookings	PROPN
ftr-367	37	125	institute	institute	PROPN
ftr-367	37	126	,	,	PUNCT
ftr-367	37	127	before	before	ADP
ftr-367	37	128	the	the	DET
ftr-367	37	129	house	house	PROPN
ftr-367	37	130	committee	committee	PROPN
ftr-367	37	131	on	on	ADP
ftr-367	37	132	education	education	NOUN
ftr-367	37	133	and	and	CCONJ
ftr-367	37	134	the	the	DET
ftr-367	37	135	workforce	workforce	NOUN
ftr-367	37	136	,	,	PUNCT
ftr-367	37	137	feb	feb	PROPN
ftr-367	37	138	.	.	PROPN
ftr-367	37	139	25	25	NUM
ftr-367	37	140	,	,	PUNCT
ftr-367	37	141	2004	2004	NUM
ftr-367	37	142	,	,	PUNCT
ftr-367	37	143	www.edworkforce.house.gov/hearings/	www.edworkforce.house.gov/hearings/	PROPN
ftr-367	37	144	108th	108th	PROPN
ftr-367	37	145	/	/	SYM
ftr-367	37	146	fc	fc	PROPN
ftr-367	37	147	/	/	SYM
ftr-367	37	148	pensions022504	pensions022504	PROPN
ftr-367	37	149	/	/	SYM
ftr-367	37	150	orszag.htm	orszag.htm	X
ftr-367	37	151	brookings	brookings	PROPN
ftr-367	37	152	institute	institute	PROPN
ftr-367	37	153	)	)	PUNCT
ftr-367	37	154	.	.	PUNCT
ftr-367	38	1	former	former	ADJ
ftr-367	38	2	congressman	congressman	PROPN
ftr-367	38	3	rob	rob	PROPN
ftr-367	38	4	portman	portman	PROPN
ftr-367	38	5	,	,	PUNCT
ftr-367	38	6	a	a	DET
ftr-367	38	7	republican	republican	PROPN
ftr-367	38	8	who	who	PRON
ftr-367	38	9	had	have	VERB
ftr-367	38	10	a	a	DET
ftr-367	38	11	strong	strong	ADJ
ftr-367	38	12	interest	interest	NOUN
ftr-367	38	13	in	in	ADP
ftr-367	38	14	pension	pension	NOUN
ftr-367	38	15	policy	policy	NOUN
ftr-367	38	16	and	and	CCONJ
ftr-367	38	17	was	be	AUX
ftr-367	38	18	generally	generally	ADV
ftr-367	38	19	considered	consider	VERB
ftr-367	38	20	close	close	ADJ
ftr-367	38	21	to	to	ADP
ftr-367	38	22	the	the	DET
ftr-367	38	23	white	white	PROPN
ftr-367	38	24	house	house	PROPN
ftr-367	38	25	,	,	PUNCT
ftr-367	38	26	also	also	ADV
ftr-367	38	27	opposed	oppose	VERB
ftr-367	38	28	the	the	DET
ftr-367	38	29	proposal	proposal	NOUN
ftr-367	38	30	.	.	PUNCT
ftr-367	39	1	see	see	VERB
ftr-367	39	2	,	,	PUNCT
ftr-367	39	3	trickle	trickle	NOUN
ftr-367	39	4	-	-	PUNCT
ftr-367	39	5	down	down	ADP
ftr-367	39	6	theory	theory	NOUN
ftr-367	39	7	for	for	ADP
ftr-367	39	8	pensions	pension	NOUN
ftr-367	39	9	,	,	PUNCT
ftr-367	39	10	98	98	NUM
ftr-367	39	11	tax	tax	NOUN
ftr-367	39	12	notes	note	NOUN
ftr-367	39	13	at	at	ADP
ftr-367	39	14	1180	1180	NUM
ftr-367	39	15	.	.	PUNCT
ftr-367	40	1	3	3	X
ftr-367	40	2	.	.	X
ftr-367	40	3	general	general	ADJ
ftr-367	40	4	explanation	explanation	PROPN
ftr-367	40	5	,	,	PUNCT
ftr-367	40	6	supra	supra	PROPN
ftr-367	40	7	note	note	NOUN
ftr-367	40	8	1	1	NUM
ftr-367	40	9	,	,	PUNCT
ftr-367	40	10	at	at	ADP
ftr-367	40	11	¶¶	¶¶	PROPN
ftr-367	40	12	414	414	NUM
ftr-367	40	13	-	-	SYM
ftr-367	40	14	417	417	NUM
ftr-367	40	15	.	.	NOUN
ftr-367	41	1	4	4	X
ftr-367	41	2	.	.	X
ftr-367	42	1	i	i	PRON
ftr-367	42	2	d.	d.	PROPN
ftr-367	42	3	122	122	NUM
ftr-367	42	4	florida	florida	PROPN
ftr-367	42	5	tax	tax	PROPN
ftr-367	42	6	review	review	NOUN
ftr-367	43	1	[	[	X
ftr-367	43	2	vol	vol	NOUN
ftr-367	43	3	.	.	PUNCT
ftr-367	43	4	9:2	9:2	NUM
ftr-367	44	1	savings	saving	NOUN
ftr-367	44	2	accounts	account	NOUN
ftr-367	44	3	for	for	ADP
ftr-367	44	4	family	family	NOUN
ftr-367	44	5	members	member	NOUN
ftr-367	44	6	without	without	ADP
ftr-367	44	7	earned	earn	VERB
ftr-367	44	8	income	income	NOUN
ftr-367	44	9	,	,	PUNCT
ftr-367	44	10	into	into	ADP
ftr-367	44	11	which	which	PRON
ftr-367	44	12	he	he	PRON
ftr-367	44	13	could	could	AUX
ftr-367	44	14	contribute	contribute	VERB
ftr-367	44	15	$	$	SYM
ftr-367	44	16	7,500	7,500	NUM
ftr-367	44	17	annually	annually	ADV
ftr-367	44	18	.	.	PUNCT
ftr-367	44	19	)	)	PUNCT
ftr-367	45	1	the	the	DET
ftr-367	45	2	contributions	contribution	NOUN
ftr-367	45	3	were	be	AUX
ftr-367	45	4	to	to	PART
ftr-367	45	5	be	be	AUX
ftr-367	45	6	made	make	VERB
ftr-367	45	7	on	on	ADP
ftr-367	45	8	an	an	DET
ftr-367	45	9	after	after	ADP
ftr-367	45	10	-	-	PUNCT
ftr-367	45	11	tax	tax	NOUN
ftr-367	45	12	basis	basis	NOUN
ftr-367	45	13	,	,	PUNCT
ftr-367	45	14	but	but	CCONJ
ftr-367	45	15	the	the	DET
ftr-367	45	16	earnings	earning	NOUN
ftr-367	45	17	would	would	AUX
ftr-367	45	18	be	be	AUX
ftr-367	45	19	exempt	exempt	ADJ
ftr-367	45	20	from	from	ADP
ftr-367	45	21	income	income	NOUN
ftr-367	45	22	tax	tax	NOUN
ftr-367	45	23	,	,	PUNCT
ftr-367	45	24	a	a	DET
ftr-367	45	25	schemata	schemata	NOUN
ftr-367	45	26	based	base	VERB
ftr-367	45	27	on	on	ADP
ftr-367	45	28	the	the	DET
ftr-367	45	29	roth	roth	PROPN
ftr-367	45	30	ira	ira	PROPN
ftr-367	45	31	.	.	PROPN
ftr-367	45	32	5	5	NUM
ftr-367	46	1	the	the	DET
ftr-367	46	2	rsa	rsa	PROPN
ftr-367	46	3	would	would	AUX
ftr-367	46	4	impose	impose	VERB
ftr-367	46	5	penalties	penalty	NOUN
ftr-367	46	6	on	on	ADP
ftr-367	46	7	preretirement	preretirement	ADJ
ftr-367	46	8	withdrawals	withdrawal	NOUN
ftr-367	46	9	;	;	PUNCT
ftr-367	46	10	the	the	DET
ftr-367	46	11	lsa	lsa	NOUN
ftr-367	46	12	would	would	AUX
ftr-367	46	13	not	not	PART
ftr-367	46	14	.	.	PUNCT
ftr-367	47	1	6	6	NUM
ftr-367	47	2	these	these	DET
ftr-367	47	3	ideas	idea	NOUN
ftr-367	47	4	did	do	AUX
ftr-367	47	5	not	not	PART
ftr-367	47	6	find	find	VERB
ftr-367	47	7	favor	favor	NOUN
ftr-367	47	8	in	in	ADP
ftr-367	47	9	the	the	DET
ftr-367	47	10	congress	congress	PROPN
ftr-367	47	11	and	and	CCONJ
ftr-367	47	12	were	be	AUX
ftr-367	47	13	generally	generally	ADV
ftr-367	47	14	opposed	oppose	VERB
ftr-367	47	15	by	by	ADP
ftr-367	47	16	the	the	DET
ftr-367	47	17	business	business	NOUN
ftr-367	47	18	community	community	NOUN
ftr-367	47	19	,	,	PUNCT
ftr-367	47	20	organized	organized	ADJ
ftr-367	47	21	labor	labor	NOUN
ftr-367	47	22	,	,	PUNCT
ftr-367	47	23	and	and	CCONJ
ftr-367	47	24	liberal	liberal	ADJ
ftr-367	47	25	think	think	NOUN
ftr-367	47	26	tanks	tank	NOUN
ftr-367	47	27	,	,	PUNCT
ftr-367	47	28	for	for	ADP
ftr-367	47	29	reasons	reason	NOUN
ftr-367	47	30	i	i	PRON
ftr-367	47	31	will	will	AUX
ftr-367	47	32	summarize	summarize	VERB
ftr-367	47	33	shortly	shortly	ADV
ftr-367	47	34	.	.	PUNCT
ftr-367	48	1	7	7	NUM
ftr-367	48	2	nevertheless	nevertheless	ADV
ftr-367	48	3	,	,	PUNCT
ftr-367	48	4	the	the	DET
ftr-367	48	5	white	white	PROPN
ftr-367	48	6	house	house	PROPN
ftr-367	48	7	8	8	NUM
ftr-367	48	8	and	and	CCONJ
ftr-367	48	9	members	member	NOUN
ftr-367	48	10	of	of	ADP
ftr-367	48	11	congress	congress	PROPN
ftr-367	48	12	9	9	NUM
ftr-367	48	13	have	have	AUX
ftr-367	48	14	introduced	introduce	VERB
ftr-367	48	15	similar	similar	ADJ
ftr-367	48	16	proposals	proposal	NOUN
ftr-367	48	17	in	in	ADP
ftr-367	48	18	2004	2004	NUM
ftr-367	48	19	,	,	PUNCT
ftr-367	48	20	2005	2005	NUM
ftr-367	48	21	,	,	PUNCT
ftr-367	48	22	2006	2006	NUM
ftr-367	48	23	,	,	PUNCT
ftr-367	48	24	2007	2007	NUM
ftr-367	48	25	,	,	PUNCT
ftr-367	48	26	and	and	CCONJ
ftr-367	48	27	2008	2008	NUM
ftr-367	48	28	,	,	PUNCT
ftr-367	48	29	and	and	CCONJ
ftr-367	48	30	the	the	DET
ftr-367	48	31	president	president	NOUN
ftr-367	48	32	’s	’s	PART
ftr-367	48	33	advisory	advisory	ADJ
ftr-367	48	34	panel	panel	NOUN
ftr-367	48	35	on	on	ADP
ftr-367	48	36	federal	federal	ADJ
ftr-367	48	37	tax	tax	NOUN
ftr-367	48	38	reform	reform	NOUN
ftr-367	48	39	adopted	adopt	VERB
ftr-367	48	40	retirement	retirement	NOUN
ftr-367	48	41	and	and	CCONJ
ftr-367	48	42	lifetime	lifetime	NOUN
ftr-367	48	43	savings	saving	NOUN
ftr-367	48	44	accounts	account	NOUN
ftr-367	48	45	as	as	ADP
ftr-367	48	46	part	part	NOUN
ftr-367	48	47	of	of	ADP
ftr-367	48	48	its	its	PRON
ftr-367	48	49	blueprint	blueprint	NOUN
ftr-367	48	50	for	for	ADP
ftr-367	48	51	reform	reform	NOUN
ftr-367	48	52	,	,	PUNCT
ftr-367	48	53	which	which	PRON
ftr-367	48	54	was	be	AUX
ftr-367	48	55	released	release	VERB
ftr-367	48	56	in	in	ADP
ftr-367	48	57	late	late	ADJ
ftr-367	48	58	2005	2005	NUM
ftr-367	48	59	.	.	PUNCT
ftr-367	49	1	thus	thus	ADV
ftr-367	49	2	,	,	PUNCT
ftr-367	49	3	the	the	DET
ftr-367	49	4	idea	idea	NOUN
ftr-367	49	5	of	of	ADP
ftr-367	49	6	these	these	DET
ftr-367	49	7	new	new	ADJ
ftr-367	49	8	accounts	account	NOUN
ftr-367	49	9	retains	retain	VERB
ftr-367	49	10	political	political	ADJ
ftr-367	49	11	and	and	CCONJ
ftr-367	49	12	intellectual	intellectual	ADJ
ftr-367	49	13	currency	currency	NOUN
ftr-367	49	14	,	,	PUNCT
ftr-367	49	15	like	like	ADP
ftr-367	49	16	the	the	DET
ftr-367	49	17	proverbial	proverbial	ADJ
ftr-367	49	18	bad	bad	ADJ
ftr-367	49	19	nickel	nickel	NOUN
ftr-367	49	20	,	,	PUNCT
ftr-367	49	21	and	and	CCONJ
ftr-367	49	22	they	they	PRON
ftr-367	49	23	,	,	PUNCT
ftr-367	49	24	or	or	CCONJ
ftr-367	49	25	variations	variation	NOUN
ftr-367	49	26	on	on	ADP
ftr-367	49	27	them	they	PRON
ftr-367	49	28	,	,	PUNCT
ftr-367	49	29	are	be	AUX
ftr-367	49	30	almost	almost	ADV
ftr-367	49	31	certainly	certainly	ADV
ftr-367	49	32	to	to	PART
ftr-367	49	33	survive	survive	VERB
ftr-367	49	34	the	the	DET
ftr-367	49	35	end	end	NOUN
ftr-367	49	36	of	of	ADP
ftr-367	49	37	the	the	DET
ftr-367	49	38	bush	bush	PROPN
ftr-367	49	39	presidency	presidency	NOUN
ftr-367	49	40	.	.	PUNCT
ftr-367	50	1	the	the	DET
ftr-367	50	2	second	second	ADJ
ftr-367	50	3	new	new	ADJ
ftr-367	50	4	idea	idea	NOUN
ftr-367	50	5	advanced	advance	VERB
ftr-367	50	6	by	by	ADP
ftr-367	50	7	the	the	DET
ftr-367	50	8	white	white	PROPN
ftr-367	50	9	house	house	PROPN
ftr-367	50	10	in	in	ADP
ftr-367	50	11	2003	2003	NUM
ftr-367	50	12	was	be	AUX
ftr-367	50	13	the	the	DET
ftr-367	50	14	exclusion	exclusion	NOUN
ftr-367	50	15	of	of	ADP
ftr-367	50	16	stock	stock	NOUN
ftr-367	50	17	dividends	dividend	NOUN
ftr-367	50	18	from	from	ADP
ftr-367	50	19	taxation	taxation	NOUN
ftr-367	50	20	.	.	PUNCT
ftr-367	51	1	10	10	NUM
ftr-367	51	2	depending	depend	VERB
ftr-367	51	3	on	on	ADP
ftr-367	51	4	which	which	PRON
ftr-367	51	5	press	press	NOUN
ftr-367	51	6	account	account	NOUN
ftr-367	51	7	you	you	PRON
ftr-367	51	8	credit	credit	NOUN
ftr-367	51	9	,	,	PUNCT
ftr-367	51	10	this	this	DET
ftr-367	51	11	idea	idea	NOUN
ftr-367	51	12	resulted	result	VERB
ftr-367	51	13	either	either	CCONJ
ftr-367	51	14	from	from	ADP
ftr-367	51	15	president	president	PROPN
ftr-367	51	16	bush	bush	PROPN
ftr-367	51	17	’s	’s	PART
ftr-367	51	18	serendipitous	serendipitous	ADJ
ftr-367	51	19	courtesy	courtesy	NOUN
ftr-367	51	20	drop	drop	NOUN
ftr-367	51	21	-	-	PUNCT
ftr-367	51	22	in	in	NOUN
ftr-367	51	23	on	on	ADP
ftr-367	51	24	a	a	DET
ftr-367	51	25	panel	panel	NOUN
ftr-367	51	26	at	at	ADP
ftr-367	51	27	his	his	PRON
ftr-367	51	28	waco	waco	PROPN
ftr-367	51	29	economic	economic	ADJ
ftr-367	51	30	summit	summit	NOUN
ftr-367	51	31	in	in	ADP
ftr-367	51	32	which	which	PRON
ftr-367	51	33	charles	charles	PROPN
ftr-367	51	34	schwab	schwab	PROPN
ftr-367	51	35	advocated	advocate	VERB
ftr-367	51	36	elimination	elimination	NOUN
ftr-367	51	37	of	of	ADP
ftr-367	51	38	the	the	DET
ftr-367	51	39	so	so	ADV
ftr-367	51	40	-	-	PUNCT
ftr-367	51	41	called	call	VERB
ftr-367	51	42	double	double	ADJ
ftr-367	51	43	tax	tax	NOUN
ftr-367	51	44	on	on	ADP
ftr-367	51	45	corporate	corporate	ADJ
ftr-367	51	46	income	income	NOUN
ftr-367	51	47	through	through	ADP
ftr-367	51	48	exclusion	exclusion	NOUN
ftr-367	51	49	of	of	ADP
ftr-367	51	50	dividends	dividend	NOUN
ftr-367	51	51	,	,	PUNCT
ftr-367	51	52	11	11	NUM
ftr-367	51	53	or	or	CCONJ
ftr-367	51	54	from	from	ADP
ftr-367	51	55	a	a	DET
ftr-367	51	56	direct	direct	ADJ
ftr-367	51	57	remark	remark	NOUN
ftr-367	51	58	by	by	ADP
ftr-367	51	59	schwab	schwab	NOUN
ftr-367	51	60	to	to	ADP
ftr-367	51	61	him	he	PRON
ftr-367	51	62	on	on	ADP
ftr-367	51	63	the	the	DET
ftr-367	51	64	same	same	ADJ
ftr-367	51	65	topic	topic	NOUN
ftr-367	51	66	.	.	PUNCT
ftr-367	52	1	12	12	NUM
ftr-367	52	2	a	a	DET
ftr-367	52	3	toned	tone	VERB
ftr-367	52	4	-	-	PUNCT
ftr-367	52	5	down	down	ADP
ftr-367	52	6	variation	variation	NOUN
ftr-367	52	7	on	on	ADP
ftr-367	52	8	this	this	DET
ftr-367	52	9	idea	idea	NOUN
ftr-367	52	10	was	be	AUX
ftr-367	52	11	enacted	enact	VERB
ftr-367	52	12	by	by	ADP
ftr-367	52	13	congress	congress	PROPN
ftr-367	52	14	in	in	ADP
ftr-367	52	15	2003	2003	NUM
ftr-367	52	16	,	,	PUNCT
ftr-367	52	17	with	with	ADP
ftr-367	52	18	dividend	dividend	NOUN
ftr-367	52	19	income	income	NOUN
ftr-367	52	20	taxed	tax	VERB
ftr-367	52	21	at	at	ADP
ftr-367	52	22	a	a	DET
ftr-367	52	23	maximum	maximum	ADJ
ftr-367	52	24	15	15	NUM
ftr-367	52	25	%	%	NOUN
ftr-367	52	26	rate	rate	NOUN
ftr-367	52	27	,	,	PUNCT
ftr-367	52	28	the	the	DET
ftr-367	52	29	same	same	ADJ
ftr-367	52	30	rate	rate	NOUN
ftr-367	52	31	that	that	PRON
ftr-367	52	32	now	now	ADV
ftr-367	52	33	sets	set	VERB
ftr-367	52	34	the	the	DET
ftr-367	52	35	ordinary	ordinary	ADJ
ftr-367	52	36	ceiling	ceiling	NOUN
ftr-367	52	37	on	on	ADP
ftr-367	52	38	taxation	taxation	NOUN
ftr-367	52	39	of	of	ADP
ftr-367	52	40	5	5	NUM
ftr-367	52	41	.	.	PUNCT
ftr-367	53	1	i	i	PRON
ftr-367	53	2	d.	d.	PROPN
ftr-367	53	3	6	6	NUM
ftr-367	53	4	.	.	PUNCT
ftr-367	54	1	i	i	PRON
ftr-367	54	2	d.	d.	PROPN
ftr-367	54	3	cf	cf	PROPN
ftr-367	54	4	.	.	PUNCT
ftr-367	55	1	irc	irc	PROPN
ftr-367	55	2	§	§	PROPN
ftr-367	55	3	408a	408a	PROPN
ftr-367	55	4	(	(	PUNCT
ftr-367	55	5	treatment	treatment	NOUN
ftr-367	55	6	of	of	ADP
ftr-367	55	7	roth	roth	NOUN
ftr-367	55	8	iras	ira	NOUN
ftr-367	55	9	)	)	PUNCT
ftr-367	55	10	.	.	PUNCT
ftr-367	56	1	7	7	X
ftr-367	56	2	.	.	X
ftr-367	56	3	see	see	VERB
ftr-367	56	4	,	,	PUNCT
ftr-367	56	5	supra	supra	PROPN
ftr-367	56	6	note	note	NOUN
ftr-367	56	7	2	2	NUM
ftr-367	56	8	.	.	NOUN
ftr-367	56	9	8	8	NUM
ftr-367	56	10	.	.	X
ftr-367	57	1	see	see	VERB
ftr-367	57	2	,	,	PUNCT
ftr-367	57	3	department	department	PROPN
ftr-367	57	4	of	of	ADP
ftr-367	57	5	treasury	treasury	PROPN
ftr-367	57	6	,	,	PUNCT
ftr-367	57	7	general	general	ADJ
ftr-367	57	8	explanation	explanation	NOUN
ftr-367	57	9	of	of	ADP
ftr-367	57	10	the	the	DET
ftr-367	57	11	administration	administration	NOUN
ftr-367	57	12	’s	’s	PART
ftr-367	57	13	fiscal	fiscal	ADJ
ftr-367	57	14	year	year	NOUN
ftr-367	57	15	2008	2008	NUM
ftr-367	57	16	revenue	revenue	NOUN
ftr-367	57	17	proposals	proposal	NOUN
ftr-367	57	18	(	(	PUNCT
ftr-367	57	19	feb	feb	PROPN
ftr-367	57	20	.	.	PROPN
ftr-367	57	21	2007	2007	NUM
ftr-367	57	22	)	)	PUNCT
ftr-367	57	23	;	;	PUNCT
ftr-367	57	24	department	department	NOUN
ftr-367	57	25	of	of	ADP
ftr-367	57	26	treasury	treasury	PROPN
ftr-367	57	27	,	,	PUNCT
ftr-367	57	28	general	general	ADJ
ftr-367	57	29	explanation	explanation	NOUN
ftr-367	57	30	of	of	ADP
ftr-367	57	31	the	the	DET
ftr-367	57	32	administration	administration	NOUN
ftr-367	57	33	’s	’s	PART
ftr-367	57	34	fiscal	fiscal	ADJ
ftr-367	57	35	year	year	NOUN
ftr-367	57	36	2007	2007	NUM
ftr-367	57	37	revenue	revenue	NOUN
ftr-367	57	38	proposals	proposal	NOUN
ftr-367	57	39	(	(	PUNCT
ftr-367	57	40	feb	feb	PROPN
ftr-367	57	41	.	.	PROPN
ftr-367	57	42	2006	2006	NUM
ftr-367	57	43	)	)	PUNCT
ftr-367	57	44	;	;	PUNCT
ftr-367	57	45	department	department	NOUN
ftr-367	57	46	of	of	ADP
ftr-367	57	47	treasury	treasury	PROPN
ftr-367	57	48	,	,	PUNCT
ftr-367	57	49	general	general	ADJ
ftr-367	57	50	explanation	explanation	NOUN
ftr-367	57	51	of	of	ADP
ftr-367	57	52	the	the	DET
ftr-367	57	53	administration	administration	NOUN
ftr-367	57	54	’s	’s	PART
ftr-367	57	55	fiscal	fiscal	ADJ
ftr-367	57	56	year	year	NOUN
ftr-367	57	57	2006	2006	NUM
ftr-367	57	58	revenue	revenue	NOUN
ftr-367	57	59	proposals	proposal	NOUN
ftr-367	57	60	(	(	PUNCT
ftr-367	57	61	feb	feb	PROPN
ftr-367	57	62	.	.	PROPN
ftr-367	57	63	2005	2005	NUM
ftr-367	57	64	)	)	PUNCT
ftr-367	57	65	;	;	PUNCT
ftr-367	57	66	department	department	NOUN
ftr-367	57	67	of	of	ADP
ftr-367	57	68	treasury	treasury	PROPN
ftr-367	57	69	,	,	PUNCT
ftr-367	57	70	general	general	ADJ
ftr-367	57	71	explanation	explanation	NOUN
ftr-367	57	72	of	of	ADP
ftr-367	57	73	the	the	DET
ftr-367	57	74	administration	administration	NOUN
ftr-367	57	75	’s	’s	PART
ftr-367	57	76	fiscal	fiscal	ADJ
ftr-367	57	77	year	year	NOUN
ftr-367	57	78	2005	2005	NUM
ftr-367	57	79	revenue	revenue	NOUN
ftr-367	57	80	proposals	proposal	NOUN
ftr-367	57	81	(	(	PUNCT
ftr-367	57	82	feb	feb	PROPN
ftr-367	57	83	.	.	PROPN
ftr-367	57	84	2004	2004	NUM
ftr-367	57	85	)	)	PUNCT
ftr-367	57	86	.	.	PUNCT
ftr-367	58	1	9	9	X
ftr-367	58	2	.	.	X
ftr-367	58	3	see	see	VERB
ftr-367	58	4	,	,	PUNCT
ftr-367	58	5	s.	s.	PROPN
ftr-367	58	6	547	547	NUM
ftr-367	58	7	,	,	PUNCT
ftr-367	58	8	109th	109th	ADJ
ftr-367	58	9	cong	cong	NOUN
ftr-367	58	10	.	.	PUNCT
ftr-367	58	11	,	,	PUNCT
ftr-367	58	12	1st	1st	ADJ
ftr-367	58	13	sess	sess	NOUN
ftr-367	58	14	.	.	PUNCT
ftr-367	59	1	(	(	PUNCT
ftr-367	59	2	mar	mar	PROPN
ftr-367	59	3	.	.	PROPN
ftr-367	59	4	8	8	NUM
ftr-367	59	5	,	,	PUNCT
ftr-367	59	6	2005)(senate	2005)(senate	NUM
ftr-367	59	7	bill	bill	NOUN
ftr-367	59	8	providing	provide	VERB
ftr-367	59	9	for	for	ADP
ftr-367	59	10	retirement	retirement	NOUN
ftr-367	59	11	and	and	CCONJ
ftr-367	59	12	lifetime	lifetime	NOUN
ftr-367	59	13	savings	saving	NOUN
ftr-367	59	14	accounts	account	NOUN
ftr-367	59	15	)	)	PUNCT
ftr-367	59	16	;	;	PUNCT
ftr-367	60	1	h.r	h.r	PROPN
ftr-367	60	2	.	.	PROPN
ftr-367	60	3	1161	1161	NUM
ftr-367	60	4	,	,	PUNCT
ftr-367	60	5	109th	109th	ADJ
ftr-367	60	6	cong	cong	NOUN
ftr-367	60	7	.	.	PUNCT
ftr-367	60	8	,	,	PUNCT
ftr-367	60	9	1st	1st	ADJ
ftr-367	60	10	sess	sess	NOUN
ftr-367	60	11	.	.	PUNCT
ftr-367	61	1	(	(	PUNCT
ftr-367	61	2	mar	mar	PROPN
ftr-367	61	3	.	.	PROPN
ftr-367	61	4	8	8	NUM
ftr-367	61	5	,	,	PUNCT
ftr-367	61	6	2005	2005	NUM
ftr-367	61	7	)	)	PUNCT
ftr-367	61	8	(	(	PUNCT
ftr-367	61	9	house	house	NOUN
ftr-367	61	10	bill	bill	NOUN
ftr-367	61	11	providing	provide	VERB
ftr-367	61	12	for	for	ADP
ftr-367	61	13	retirement	retirement	NOUN
ftr-367	61	14	and	and	CCONJ
ftr-367	61	15	lifetime	lifetime	NOUN
ftr-367	61	16	savings	saving	NOUN
ftr-367	61	17	accounts	account	NOUN
ftr-367	61	18	)	)	PUNCT
ftr-367	61	19	.	.	PUNCT
ftr-367	62	1	10	10	NUM
ftr-367	62	2	.	.	X
ftr-367	62	3	general	general	ADJ
ftr-367	62	4	explanation	explanation	NOUN
ftr-367	62	5	(	(	PUNCT
ftr-367	62	6	2003	2003	NUM
ftr-367	62	7	)	)	PUNCT
ftr-367	62	8	,	,	PUNCT
ftr-367	62	9	supra	supra	PROPN
ftr-367	62	10	note	note	PROPN
ftr-367	62	11	1	1	NUM
ftr-367	62	12	,	,	PUNCT
ftr-367	62	13	¶	¶	PROPN
ftr-367	62	14	33	33	NUM
ftr-367	62	15	.	.	PUNCT
ftr-367	63	1	11	11	NUM
ftr-367	63	2	.	.	X
ftr-367	64	1	see	see	VERB
ftr-367	64	2	,	,	PUNCT
ftr-367	64	3	cox	cox	PROPN
ftr-367	64	4	news	news	PROPN
ftr-367	64	5	service	service	PROPN
ftr-367	64	6	,	,	PUNCT
ftr-367	64	7	charles	charles	PROPN
ftr-367	64	8	schwab	schwab	PROPN
ftr-367	64	9	plays	play	VERB
ftr-367	64	10	cagey	cagey	NOUN
ftr-367	64	11	with	with	ADP
ftr-367	64	12	bush	bush	PROPN
ftr-367	64	13	,	,	PUNCT
ftr-367	64	14	august	august	PROPN
ftr-367	64	15	17	17	NUM
ftr-367	64	16	,	,	PUNCT
ftr-367	64	17	2003	2003	NUM
ftr-367	64	18	,	,	PUNCT
ftr-367	64	19	available	available	ADJ
ftr-367	64	20	on	on	ADP
ftr-367	64	21	lexis	lexis	NOUN
ftr-367	64	22	.	.	PUNCT
ftr-367	65	1	12	12	NUM
ftr-367	65	2	.	.	PUNCT
ftr-367	66	1	see	see	VERB
ftr-367	66	2	,	,	PUNCT
ftr-367	66	3	bill	bill	NOUN
ftr-367	66	4	saporito	saporito	NOUN
ftr-367	66	5	,	,	PUNCT
ftr-367	66	6	get	get	VERB
ftr-367	66	7	ready	ready	ADJ
ftr-367	66	8	for	for	ADP
ftr-367	66	9	class	class	NOUN
ftr-367	66	10	warfare	warfare	NOUN
ftr-367	66	11	,	,	PUNCT
ftr-367	66	12	time	time	NOUN
ftr-367	66	13	magazine	magazine	NOUN
ftr-367	66	14	,	,	PUNCT
ftr-367	66	15	jan	jan	PROPN
ftr-367	66	16	.	.	PROPN
ftr-367	66	17	20	20	NUM
ftr-367	66	18	,	,	PUNCT
ftr-367	66	19	2003	2003	NUM
ftr-367	66	20	,	,	PUNCT
ftr-367	66	21	at	at	ADP
ftr-367	66	22	32	32	NUM
ftr-367	66	23	.	.	PUNCT
ftr-367	66	24	2008	2008	NUM
ftr-367	66	25	]	]	PUNCT
ftr-367	66	26	slouching	slouch	VERB
ftr-367	66	27	towards	towards	ADP
ftr-367	66	28	a	a	DET
ftr-367	66	29	consumption	consumption	NOUN
ftr-367	66	30	tax	tax	NOUN
ftr-367	66	31	123	123	NUM
ftr-367	66	32	capital	capital	NOUN
ftr-367	66	33	gain	gain	NOUN
ftr-367	66	34	.	.	PUNCT
ftr-367	67	1	13	13	NUM
ftr-367	67	2	some	some	DET
ftr-367	67	3	observers	observer	NOUN
ftr-367	67	4	see	see	VERB
ftr-367	67	5	the	the	DET
ftr-367	67	6	15	15	NUM
ftr-367	67	7	%	%	NOUN
ftr-367	67	8	tax	tax	NOUN
ftr-367	67	9	rate	rate	NOUN
ftr-367	67	10	not	not	PART
ftr-367	67	11	as	as	ADP
ftr-367	67	12	closing	close	VERB
ftr-367	67	13	the	the	DET
ftr-367	67	14	door	door	NOUN
ftr-367	67	15	on	on	ADP
ftr-367	67	16	the	the	DET
ftr-367	67	17	debate	debate	NOUN
ftr-367	67	18	on	on	ADP
ftr-367	67	19	either	either	PRON
ftr-367	67	20	dividend	dividend	NOUN
ftr-367	67	21	taxation	taxation	NOUN
ftr-367	67	22	or	or	CCONJ
ftr-367	67	23	the	the	DET
ftr-367	67	24	maximum	maximum	ADJ
ftr-367	67	25	capital	capital	NOUN
ftr-367	67	26	gains	gain	NOUN
ftr-367	67	27	rate	rate	NOUN
ftr-367	67	28	,	,	PUNCT
ftr-367	67	29	but	but	CCONJ
ftr-367	67	30	rather	rather	ADV
ftr-367	67	31	as	as	ADP
ftr-367	67	32	a	a	DET
ftr-367	67	33	foot	foot	NOUN
ftr-367	67	34	in	in	ADP
ftr-367	67	35	the	the	DET
ftr-367	67	36	door	door	NOUN
ftr-367	67	37	toward	toward	ADP
ftr-367	67	38	the	the	DET
ftr-367	67	39	elimination	elimination	NOUN
ftr-367	67	40	of	of	ADP
ftr-367	67	41	any	any	DET
ftr-367	67	42	tax	tax	NOUN
ftr-367	67	43	on	on	ADP
ftr-367	67	44	dividend	dividend	NOUN
ftr-367	67	45	income	income	NOUN
ftr-367	67	46	or	or	CCONJ
ftr-367	67	47	capital	capital	NOUN
ftr-367	67	48	gains	gain	NOUN
ftr-367	67	49	.	.	PUNCT
ftr-367	68	1	14	14	NUM
ftr-367	68	2	and	and	CCONJ
ftr-367	68	3	again	again	ADV
ftr-367	68	4	,	,	PUNCT
ftr-367	68	5	the	the	DET
ftr-367	68	6	president	president	NOUN
ftr-367	68	7	’s	’s	PART
ftr-367	68	8	advisory	advisory	ADJ
ftr-367	68	9	panel	panel	NOUN
ftr-367	68	10	on	on	ADP
ftr-367	68	11	federal	federal	ADJ
ftr-367	68	12	tax	tax	NOUN
ftr-367	68	13	reform	reform	NOUN
ftr-367	68	14	included	include	VERB
ftr-367	68	15	a	a	DET
ftr-367	68	16	plan	plan	NOUN
ftr-367	68	17	that	that	PRON
ftr-367	68	18	would	would	AUX
ftr-367	68	19	exclude	exclude	VERB
ftr-367	68	20	all	all	DET
ftr-367	68	21	corporate	corporate	ADJ
ftr-367	68	22	dividends	dividend	NOUN
ftr-367	68	23	from	from	ADP
ftr-367	68	24	income	income	NOUN
ftr-367	68	25	.	.	PUNCT
ftr-367	69	1	on	on	ADP
ftr-367	69	2	the	the	DET
ftr-367	69	3	surface	surface	NOUN
ftr-367	69	4	,	,	PUNCT
ftr-367	69	5	neither	neither	CCONJ
ftr-367	69	6	the	the	DET
ftr-367	69	7	expanded	expand	VERB
ftr-367	69	8	savings	saving	NOUN
ftr-367	69	9	account	account	NOUN
ftr-367	69	10	idea	idea	NOUN
ftr-367	69	11	nor	nor	CCONJ
ftr-367	69	12	the	the	DET
ftr-367	69	13	exclusion	exclusion	NOUN
ftr-367	69	14	of	of	ADP
ftr-367	69	15	dividends	dividend	NOUN
ftr-367	69	16	from	from	ADP
ftr-367	69	17	income	income	NOUN
ftr-367	69	18	appears	appear	VERB
ftr-367	69	19	to	to	PART
ftr-367	69	20	threaten	threaten	VERB
ftr-367	69	21	a	a	DET
ftr-367	69	22	person	person	NOUN
ftr-367	69	23	’s	’s	PART
ftr-367	69	24	ability	ability	NOUN
ftr-367	69	25	to	to	PART
ftr-367	69	26	save	save	VERB
ftr-367	69	27	for	for	ADP
ftr-367	69	28	retirement	retirement	NOUN
ftr-367	69	29	.	.	PUNCT
ftr-367	70	1	indeed	indeed	ADV
ftr-367	70	2	,	,	PUNCT
ftr-367	70	3	the	the	DET
ftr-367	70	4	rsa	rsa	PROPN
ftr-367	70	5	/	/	SYM
ftr-367	70	6	lsa	lsa	PROPN
ftr-367	70	7	proposal	proposal	NOUN
ftr-367	70	8	would	would	AUX
ftr-367	70	9	seem	seem	VERB
ftr-367	70	10	to	to	PART
ftr-367	70	11	increase	increase	VERB
ftr-367	70	12	opportunities	opportunity	NOUN
ftr-367	70	13	to	to	PART
ftr-367	70	14	save	save	VERB
ftr-367	70	15	for	for	ADP
ftr-367	70	16	retirement	retirement	NOUN
ftr-367	70	17	,	,	PUNCT
ftr-367	70	18	and	and	CCONJ
ftr-367	70	19	the	the	DET
ftr-367	70	20	elimination	elimination	NOUN
ftr-367	70	21	of	of	ADP
ftr-367	70	22	taxes	taxis	NOUN
ftr-367	70	23	on	on	ADP
ftr-367	70	24	dividends	dividend	NOUN
ftr-367	70	25	would	would	AUX
ftr-367	70	26	seem	seem	VERB
ftr-367	70	27	to	to	PART
ftr-367	70	28	make	make	VERB
ftr-367	70	29	savings	saving	NOUN
ftr-367	70	30	,	,	PUNCT
ftr-367	70	31	including	include	VERB
ftr-367	70	32	retirement	retirement	NOUN
ftr-367	70	33	savings	saving	NOUN
ftr-367	70	34	,	,	PUNCT
ftr-367	70	35	generally	generally	ADV
ftr-367	70	36	more	more	ADV
ftr-367	70	37	attractive	attractive	ADJ
ftr-367	70	38	.	.	PUNCT
ftr-367	71	1	15	15	NUM
ftr-367	72	1	but	but	CCONJ
ftr-367	72	2	i	i	PRON
ftr-367	72	3	will	will	AUX
ftr-367	72	4	suggest	suggest	VERB
ftr-367	72	5	in	in	ADP
ftr-367	72	6	this	this	DET
ftr-367	72	7	paper	paper	NOUN
ftr-367	72	8	that	that	SCONJ
ftr-367	72	9	the	the	DET
ftr-367	72	10	proposals	proposal	NOUN
ftr-367	72	11	,	,	PUNCT
ftr-367	72	12	individually	individually	ADV
ftr-367	72	13	and	and	CCONJ
ftr-367	72	14	collectively	collectively	ADV
ftr-367	72	15	,	,	PUNCT
ftr-367	72	16	would	would	AUX
ftr-367	72	17	negatively	negatively	ADV
ftr-367	72	18	influence	influence	VERB
ftr-367	72	19	the	the	DET
ftr-367	72	20	creation	creation	NOUN
ftr-367	72	21	of	of	ADP
ftr-367	72	22	retirement	retirement	NOUN
ftr-367	72	23	savings	saving	NOUN
ftr-367	72	24	for	for	ADP
ftr-367	72	25	many	many	ADJ
ftr-367	72	26	and	and	CCONJ
ftr-367	72	27	perhaps	perhaps	ADV
ftr-367	72	28	most	most	ADV
ftr-367	72	29	working	working	ADJ
ftr-367	72	30	americans	americans	PROPN
ftr-367	72	31	.	.	PUNCT
ftr-367	73	1	several	several	ADJ
ftr-367	73	2	of	of	ADP
ftr-367	73	3	the	the	DET
ftr-367	73	4	arguments	argument	NOUN
ftr-367	73	5	i	i	PRON
ftr-367	73	6	develop	develop	VERB
ftr-367	73	7	in	in	ADP
ftr-367	73	8	this	this	DET
ftr-367	73	9	paper	paper	NOUN
ftr-367	73	10	relate	relate	NOUN
ftr-367	73	11	to	to	ADP
ftr-367	73	12	my	my	PRON
ftr-367	73	13	assessment	assessment	NOUN
ftr-367	73	14	that	that	SCONJ
ftr-367	73	15	providing	provide	VERB
ftr-367	73	16	tax	tax	NOUN
ftr-367	73	17	-	-	PUNCT
ftr-367	73	18	benefited	benefit	VERB
ftr-367	73	19	investment	investment	NOUN
ftr-367	73	20	alternatives	alternative	NOUN
ftr-367	73	21	to	to	PART
ftr-367	73	22	employersponsored	employersponsored	VERB
ftr-367	73	23	retirement	retirement	NOUN
ftr-367	73	24	plans	plan	NOUN
ftr-367	73	25	would	would	AUX
ftr-367	73	26	make	make	VERB
ftr-367	73	27	it	it	PRON
ftr-367	73	28	less	less	ADV
ftr-367	73	29	attractive	attractive	ADJ
ftr-367	73	30	for	for	SCONJ
ftr-367	73	31	employers	employer	NOUN
ftr-367	73	32	to	to	PART
ftr-367	73	33	sponsor	sponsor	VERB
ftr-367	73	34	retirement	retirement	NOUN
ftr-367	73	35	plans	plan	NOUN
ftr-367	73	36	,	,	PUNCT
ftr-367	73	37	resulting	result	VERB
ftr-367	73	38	in	in	ADP
ftr-367	73	39	fewer	few	ADJ
ftr-367	73	40	and	and	CCONJ
ftr-367	73	41	less	less	ADV
ftr-367	73	42	generous	generous	ADJ
ftr-367	73	43	plans	plan	NOUN
ftr-367	73	44	.	.	PUNCT
ftr-367	74	1	there	there	PRON
ftr-367	74	2	is	be	VERB
ftr-367	74	3	reason	reason	NOUN
ftr-367	74	4	to	to	PART
ftr-367	74	5	think	think	VERB
ftr-367	74	6	that	that	SCONJ
ftr-367	74	7	middleand	middleand	PROPN
ftr-367	74	8	lower	low	ADJ
ftr-367	74	9	-	-	PUNCT
ftr-367	74	10	income	income	NOUN
ftr-367	74	11	people	people	NOUN
ftr-367	74	12	would	would	AUX
ftr-367	74	13	not	not	PART
ftr-367	74	14	use	use	VERB
ftr-367	74	15	the	the	DET
ftr-367	74	16	new	new	ADJ
ftr-367	74	17	savings	saving	NOUN
ftr-367	74	18	arrangements	arrangement	NOUN
ftr-367	74	19	sufficiently	sufficiently	ADV
ftr-367	74	20	to	to	PART
ftr-367	74	21	replace	replace	VERB
ftr-367	74	22	the	the	DET
ftr-367	74	23	retirement	retirement	NOUN
ftr-367	74	24	savings	saving	NOUN
ftr-367	74	25	they	they	PRON
ftr-367	74	26	would	would	AUX
ftr-367	74	27	lose	lose	VERB
ftr-367	74	28	because	because	SCONJ
ftr-367	74	29	of	of	ADP
ftr-367	74	30	the	the	DET
ftr-367	74	31	white	white	PROPN
ftr-367	74	32	house	house	PROPN
ftr-367	74	33	proposals	proposal	NOUN
ftr-367	74	34	’	'	PUNCT
ftr-367	74	35	negative	negative	ADJ
ftr-367	74	36	effect	effect	NOUN
ftr-367	74	37	on	on	ADP
ftr-367	74	38	employer	employer	NOUN
ftr-367	74	39	-	-	PUNCT
ftr-367	74	40	sponsored	sponsor	VERB
ftr-367	74	41	plans	plan	NOUN
ftr-367	74	42	.	.	PUNCT
ftr-367	75	1	16	16	NUM
ftr-367	76	1	moreover	moreover	ADV
ftr-367	76	2	,	,	PUNCT
ftr-367	76	3	the	the	DET
ftr-367	76	4	new	new	ADJ
ftr-367	76	5	savings	saving	NOUN
ftr-367	76	6	arrangements	arrangement	NOUN
ftr-367	76	7	,	,	PUNCT
ftr-367	76	8	by	by	ADP
ftr-367	76	9	and	and	CCONJ
ftr-367	76	10	large	large	ADJ
ftr-367	76	11	,	,	PUNCT
ftr-367	76	12	would	would	AUX
ftr-367	76	13	not	not	PART
ftr-367	76	14	require	require	VERB
ftr-367	76	15	preservation	preservation	NOUN
ftr-367	76	16	of	of	ADP
ftr-367	76	17	assets	asset	NOUN
ftr-367	76	18	for	for	ADP
ftr-367	76	19	retirement	retirement	NOUN
ftr-367	76	20	,	,	PUNCT
ftr-367	76	21	17	17	NUM
ftr-367	76	22	nor	nor	CCONJ
ftr-367	76	23	would	would	AUX
ftr-367	76	24	they	they	PRON
ftr-367	76	25	provide	provide	VERB
ftr-367	76	26	mechanisms	mechanism	NOUN
ftr-367	76	27	to	to	PART
ftr-367	76	28	help	help	VERB
ftr-367	76	29	budget	budget	VERB
ftr-367	76	30	the	the	DET
ftr-367	76	31	use	use	NOUN
ftr-367	76	32	of	of	ADP
ftr-367	76	33	retirement	retirement	NOUN
ftr-367	76	34	assets	asset	NOUN
ftr-367	76	35	so	so	SCONJ
ftr-367	76	36	that	that	SCONJ
ftr-367	76	37	they	they	PRON
ftr-367	76	38	are	be	AUX
ftr-367	76	39	not	not	PART
ftr-367	76	40	exhausted	exhaust	VERB
ftr-367	76	41	before	before	ADP
ftr-367	76	42	death	death	NOUN
ftr-367	76	43	.	.	PUNCT
ftr-367	77	1	18	18	NUM
ftr-367	77	2	they	they	PRON
ftr-367	77	3	would	would	AUX
ftr-367	77	4	provide	provide	VERB
ftr-367	77	5	fewer	few	ADJ
ftr-367	77	6	spousal	spousal	ADJ
ftr-367	77	7	protections	protection	NOUN
ftr-367	77	8	.	.	PUNCT
ftr-367	78	1	19	19	NUM
ftr-367	78	2	they	they	PRON
ftr-367	78	3	would	would	AUX
ftr-367	78	4	subject	subject	VERB
ftr-367	78	5	participants	participant	NOUN
ftr-367	78	6	to	to	ADP
ftr-367	78	7	higher	high	ADJ
ftr-367	78	8	administrative	administrative	ADJ
ftr-367	78	9	costs	cost	NOUN
ftr-367	78	10	and	and	CCONJ
ftr-367	78	11	might	might	AUX
ftr-367	78	12	adversely	adversely	ADV
ftr-367	78	13	affect	affect	VERB
ftr-367	78	14	the	the	DET
ftr-367	78	15	rate	rate	NOUN
ftr-367	78	16	of	of	ADP
ftr-367	78	17	return	return	NOUN
ftr-367	78	18	many	many	ADJ
ftr-367	78	19	working	work	VERB
ftr-367	78	20	people	people	NOUN
ftr-367	78	21	will	will	AUX
ftr-367	78	22	realize	realize	VERB
ftr-367	78	23	on	on	ADP
ftr-367	78	24	their	their	PRON
ftr-367	78	25	savings	saving	NOUN
ftr-367	78	26	.	.	PUNCT
ftr-367	79	1	20	20	NUM
ftr-367	79	2	finally	finally	ADV
ftr-367	79	3	,	,	PUNCT
ftr-367	79	4	the	the	DET
ftr-367	79	5	tax	tax	NOUN
ftr-367	79	6	treatment	treatment	NOUN
ftr-367	79	7	of	of	ADP
ftr-367	79	8	the	the	DET
ftr-367	79	9	new	new	ADJ
ftr-367	79	10	savings	saving	NOUN
ftr-367	79	11	arrangements	arrangement	NOUN
ftr-367	79	12	may	may	AUX
ftr-367	79	13	complicate	complicate	VERB
ftr-367	79	14	the	the	DET
ftr-367	79	15	possible	possible	ADJ
ftr-367	79	16	future	future	ADJ
ftr-367	79	17	task	task	NOUN
ftr-367	79	18	of	of	ADP
ftr-367	79	19	13	13	NUM
ftr-367	79	20	.	.	PUNCT
ftr-367	80	1	irc	irc	PROPN
ftr-367	80	2	§	§	PROPN
ftr-367	80	3	1(h)(11	1(h)(11	NUM
ftr-367	80	4	)	)	PUNCT
ftr-367	80	5	(	(	PUNCT
ftr-367	80	6	qualified	qualified	ADJ
ftr-367	80	7	dividends	dividend	NOUN
ftr-367	80	8	treated	treat	VERB
ftr-367	80	9	as	as	ADP
ftr-367	80	10	part	part	NOUN
ftr-367	80	11	of	of	ADP
ftr-367	80	12	net	net	ADJ
ftr-367	80	13	capital	capital	NOUN
ftr-367	80	14	gain	gain	NOUN
ftr-367	80	15	)	)	PUNCT
ftr-367	80	16	.	.	PUNCT
ftr-367	81	1	14	14	NUM
ftr-367	81	2	.	.	PUNCT
ftr-367	82	1	wesley	wesley	PROPN
ftr-367	82	2	elmore	elmore	PROPN
ftr-367	82	3	,	,	PUNCT
ftr-367	82	4	senate	senate	PROPN
ftr-367	82	5	finance	finance	PROPN
ftr-367	82	6	panel	panel	NOUN
ftr-367	82	7	examines	examine	VERB
ftr-367	82	8	extension	extension	NOUN
ftr-367	82	9	of	of	ADP
ftr-367	82	10	popular	popular	ADJ
ftr-367	82	11	tax	tax	NOUN
ftr-367	82	12	cuts	cut	NOUN
ftr-367	82	13	,	,	PUNCT
ftr-367	82	14	108	108	NUM
ftr-367	82	15	tax	tax	NOUN
ftr-367	82	16	notes	note	NOUN
ftr-367	82	17	45	45	NUM
ftr-367	82	18	(	(	PUNCT
ftr-367	82	19	2005	2005	NUM
ftr-367	82	20	)	)	PUNCT
ftr-367	82	21	.	.	PUNCT
ftr-367	83	1	15	15	X
ftr-367	83	2	.	.	PUNCT
ftr-367	84	1	this	this	PRON
ftr-367	84	2	is	be	AUX
ftr-367	84	3	certainly	certainly	ADV
ftr-367	84	4	the	the	DET
ftr-367	84	5	view	view	NOUN
ftr-367	84	6	of	of	ADP
ftr-367	84	7	the	the	DET
ftr-367	84	8	department	department	PROPN
ftr-367	84	9	of	of	ADP
ftr-367	84	10	treasury	treasury	PROPN
ftr-367	84	11	,	,	PUNCT
ftr-367	84	12	which	which	PRON
ftr-367	84	13	in	in	ADP
ftr-367	84	14	its	its	PRON
ftr-367	84	15	press	press	NOUN
ftr-367	84	16	release	release	NOUN
ftr-367	84	17	on	on	ADP
ftr-367	84	18	the	the	DET
ftr-367	84	19	proposals	proposal	NOUN
ftr-367	84	20	contended	contend	VERB
ftr-367	84	21	that	that	SCONJ
ftr-367	84	22	“	"	PUNCT
ftr-367	84	23	these	these	DET
ftr-367	84	24	bold	bold	ADJ
ftr-367	84	25	new	new	ADJ
ftr-367	84	26	accounts	account	NOUN
ftr-367	84	27	will	will	AUX
ftr-367	84	28	give	give	VERB
ftr-367	84	29	more	more	ADJ
ftr-367	84	30	hardworking	hardworking	ADJ
ftr-367	84	31	americans	american	NOUN
ftr-367	84	32	the	the	DET
ftr-367	84	33	chance	chance	NOUN
ftr-367	84	34	to	to	PART
ftr-367	84	35	save	save	VERB
ftr-367	84	36	so	so	SCONJ
ftr-367	84	37	they	they	PRON
ftr-367	84	38	can	can	AUX
ftr-367	84	39	enrich	enrich	VERB
ftr-367	84	40	their	their	PRON
ftr-367	84	41	lives	life	NOUN
ftr-367	84	42	and	and	CCONJ
ftr-367	84	43	strengthen	strengthen	VERB
ftr-367	84	44	their	their	PRON
ftr-367	84	45	retirement	retirement	NOUN
ftr-367	84	46	security	security	NOUN
ftr-367	84	47	.	.	PUNCT
ftr-367	84	48	”	"	PUNCT
ftr-367	85	1	see	see	VERB
ftr-367	85	2	,	,	PUNCT
ftr-367	85	3	bush	bush	PROPN
ftr-367	85	4	proposes	propose	VERB
ftr-367	85	5	tax	tax	NOUN
ftr-367	85	6	free	free	ADJ
ftr-367	85	7	-	-	PUNCT
ftr-367	85	8	savings	saving	NOUN
ftr-367	85	9	plans	plan	NOUN
ftr-367	85	10	,	,	PUNCT
ftr-367	85	11	supra	supra	NOUN
ftr-367	85	12	,	,	PUNCT
ftr-367	85	13	note	note	VERB
ftr-367	85	14	1	1	NUM
ftr-367	85	15	.	.	NOUN
ftr-367	85	16	16	16	NUM
ftr-367	85	17	.	.	PUNCT
ftr-367	86	1	see	see	VERB
ftr-367	86	2	text	text	NOUN
ftr-367	86	3	accompanying	accompany	VERB
ftr-367	86	4	notes	note	NOUN
ftr-367	86	5	120	120	NUM
ftr-367	86	6	-	-	SYM
ftr-367	86	7	130	130	NUM
ftr-367	86	8	,	,	PUNCT
ftr-367	86	9	infra	infra	NOUN
ftr-367	86	10	.	.	PUNCT
ftr-367	87	1	17	17	NUM
ftr-367	87	2	.	.	PUNCT
ftr-367	88	1	see	see	VERB
ftr-367	88	2	text	text	NOUN
ftr-367	88	3	accompanying	accompany	VERB
ftr-367	88	4	notes	note	NOUN
ftr-367	88	5	131	131	NUM
ftr-367	88	6	-	-	SYM
ftr-367	88	7	141	141	NUM
ftr-367	88	8	,	,	PUNCT
ftr-367	88	9	infra	infra	NOUN
ftr-367	88	10	.	.	PUNCT
ftr-367	89	1	18	18	NUM
ftr-367	89	2	.	.	PUNCT
ftr-367	90	1	see	see	VERB
ftr-367	90	2	text	text	NOUN
ftr-367	90	3	accompanying	accompany	VERB
ftr-367	90	4	notes	note	NOUN
ftr-367	90	5	133	133	NUM
ftr-367	90	6	,	,	PUNCT
ftr-367	90	7	142	142	NUM
ftr-367	90	8	-	-	SYM
ftr-367	90	9	143	143	NUM
ftr-367	90	10	,	,	PUNCT
ftr-367	90	11	infra	infra	NOUN
ftr-367	90	12	.	.	PUNCT
ftr-367	91	1	19	19	NUM
ftr-367	91	2	.	.	X
ftr-367	91	3	see	see	VERB
ftr-367	91	4	text	text	NOUN
ftr-367	91	5	accompanying	accompanying	ADJ
ftr-367	91	6	note	note	NOUN
ftr-367	91	7	134	134	NUM
ftr-367	91	8	,	,	PUNCT
ftr-367	91	9	infra	infra	NOUN
ftr-367	91	10	.	.	PUNCT
ftr-367	92	1	20	20	NUM
ftr-367	92	2	.	.	PUNCT
ftr-367	93	1	see	see	VERB
ftr-367	93	2	text	text	NOUN
ftr-367	93	3	accompanying	accompany	VERB
ftr-367	93	4	notes	note	NOUN
ftr-367	93	5	144	144	NUM
ftr-367	93	6	-	-	SYM
ftr-367	93	7	152	152	NUM
ftr-367	93	8	,	,	PUNCT
ftr-367	93	9	infra	infra	NOUN
ftr-367	93	10	.	.	PUNCT
ftr-367	94	1	124	124	NUM
ftr-367	94	2	florida	florida	PROPN
ftr-367	94	3	tax	tax	NOUN
ftr-367	94	4	review	review	NOUN
ftr-367	94	5	[	[	X
ftr-367	94	6	vol	vol	NOUN
ftr-367	94	7	.	.	PUNCT
ftr-367	94	8	9:2	9:2	NUM
ftr-367	94	9	remedying	remedy	VERB
ftr-367	94	10	the	the	DET
ftr-367	94	11	old	old	ADJ
ftr-367	94	12	age	age	NOUN
ftr-367	94	13	-	-	PUNCT
ftr-367	94	14	security	security	NOUN
ftr-367	94	15	problems	problem	NOUN
ftr-367	94	16	that	that	PRON
ftr-367	94	17	i	i	PRON
ftr-367	94	18	suggest	suggest	VERB
ftr-367	94	19	will	will	AUX
ftr-367	94	20	almost	almost	ADV
ftr-367	94	21	certainly	certainly	ADV
ftr-367	94	22	be	be	AUX
ftr-367	94	23	exacerbated	exacerbate	VERB
ftr-367	94	24	if	if	SCONJ
ftr-367	94	25	the	the	DET
ftr-367	94	26	white	white	PROPN
ftr-367	94	27	house	house	PROPN
ftr-367	94	28	proposals	proposal	NOUN
ftr-367	94	29	are	be	AUX
ftr-367	94	30	ever	ever	ADV
ftr-367	94	31	adopted	adopt	VERB
ftr-367	94	32	.	.	PUNCT
ftr-367	95	1	21	21	NUM
ftr-367	95	2	the	the	DET
ftr-367	95	3	white	white	PROPN
ftr-367	95	4	house	house	PROPN
ftr-367	95	5	proposals	proposal	NOUN
ftr-367	95	6	also	also	ADV
ftr-367	95	7	reflect	reflect	VERB
ftr-367	95	8	a	a	DET
ftr-367	95	9	theme	theme	NOUN
ftr-367	95	10	that	that	SCONJ
ftr-367	95	11	patricia	patricia	PROPN
ftr-367	95	12	dilley	dilley	PROPN
ftr-367	95	13	and	and	CCONJ
ftr-367	95	14	i	i	PRON
ftr-367	95	15	explored	explore	VERB
ftr-367	95	16	in	in	ADP
ftr-367	95	17	an	an	DET
ftr-367	95	18	earlier	early	ADJ
ftr-367	95	19	article	article	NOUN
ftr-367	95	20	:	:	PUNCT
ftr-367	95	21	the	the	DET
ftr-367	95	22	continuing	continue	VERB
ftr-367	95	23	seismic	seismic	ADJ
ftr-367	95	24	shift	shift	NOUN
ftr-367	95	25	in	in	ADP
ftr-367	95	26	government	government	NOUN
ftr-367	95	27	retirement	retirement	NOUN
ftr-367	95	28	policy	policy	NOUN
ftr-367	95	29	from	from	ADP
ftr-367	95	30	collective	collective	ADJ
ftr-367	95	31	retirement	retirement	NOUN
ftr-367	95	32	income	income	NOUN
ftr-367	95	33	security	security	NOUN
ftr-367	95	34	to	to	ADP
ftr-367	95	35	individual	individual	ADJ
ftr-367	95	36	wealth	wealth	NOUN
ftr-367	95	37	creation	creation	NOUN
ftr-367	95	38	.	.	PUNCT
ftr-367	96	1	22	22	NUM
ftr-367	97	1	the	the	DET
ftr-367	97	2	white	white	PROPN
ftr-367	97	3	house	house	PROPN
ftr-367	97	4	proposals	proposal	NOUN
ftr-367	97	5	would	would	AUX
ftr-367	97	6	carry	carry	VERB
ftr-367	97	7	this	this	DET
ftr-367	97	8	theme	theme	NOUN
ftr-367	97	9	further	far	ADV
ftr-367	97	10	than	than	ADP
ftr-367	97	11	anything	anything	PRON
ftr-367	97	12	that	that	PRON
ftr-367	97	13	has	have	AUX
ftr-367	97	14	emerged	emerge	VERB
ftr-367	97	15	from	from	ADP
ftr-367	97	16	congress	congress	PROPN
ftr-367	97	17	since	since	SCONJ
ftr-367	97	18	the	the	DET
ftr-367	97	19	enactment	enactment	NOUN
ftr-367	97	20	of	of	ADP
ftr-367	97	21	the	the	DET
ftr-367	97	22	income	income	NOUN
ftr-367	97	23	tax	tax	NOUN
ftr-367	97	24	.	.	PUNCT
ftr-367	98	1	in	in	ADP
ftr-367	98	2	this	this	DET
ftr-367	98	3	respect	respect	NOUN
ftr-367	98	4	,	,	PUNCT
ftr-367	98	5	the	the	DET
ftr-367	98	6	proposals	proposal	NOUN
ftr-367	98	7	share	share	VERB
ftr-367	98	8	an	an	DET
ftr-367	98	9	ideological	ideological	ADJ
ftr-367	98	10	mooring	mooring	NOUN
ftr-367	98	11	with	with	ADP
ftr-367	98	12	the	the	DET
ftr-367	98	13	various	various	ADJ
ftr-367	98	14	proposals	proposal	NOUN
ftr-367	98	15	to	to	PART
ftr-367	98	16	privatize	privatize	VERB
ftr-367	98	17	social	social	ADJ
ftr-367	98	18	security	security	NOUN
ftr-367	98	19	,	,	PUNCT
ftr-367	98	20	which	which	PRON
ftr-367	98	21	would	would	AUX
ftr-367	98	22	also	also	ADV
ftr-367	98	23	sacrifice	sacrifice	VERB
ftr-367	98	24	the	the	DET
ftr-367	98	25	idea	idea	NOUN
ftr-367	98	26	of	of	ADP
ftr-367	98	27	shared	share	VERB
ftr-367	98	28	societal	societal	ADJ
ftr-367	98	29	responsibility	responsibility	NOUN
ftr-367	98	30	for	for	ADP
ftr-367	98	31	the	the	DET
ftr-367	98	32	income	income	NOUN
ftr-367	98	33	security	security	NOUN
ftr-367	98	34	of	of	ADP
ftr-367	98	35	older	old	ADJ
ftr-367	98	36	americans	american	NOUN
ftr-367	98	37	to	to	ADP
ftr-367	98	38	the	the	DET
ftr-367	98	39	idea	idea	NOUN
ftr-367	98	40	of	of	ADP
ftr-367	98	41	individual	individual	ADJ
ftr-367	98	42	creation	creation	NOUN
ftr-367	98	43	of	of	ADP
ftr-367	98	44	wealth	wealth	NOUN
ftr-367	98	45	.	.	PUNCT
ftr-367	99	1	23	23	NUM
ftr-367	100	1	on	on	ADP
ftr-367	100	2	a	a	DET
ftr-367	100	3	broader	broad	ADJ
ftr-367	100	4	and	and	CCONJ
ftr-367	100	5	perhaps	perhaps	ADV
ftr-367	100	6	even	even	ADV
ftr-367	100	7	more	more	ADV
ftr-367	100	8	significant	significant	ADJ
ftr-367	100	9	theme	theme	NOUN
ftr-367	100	10	,	,	PUNCT
ftr-367	100	11	as	as	SCONJ
ftr-367	100	12	we	we	PRON
ftr-367	100	13	amble	amble	VERB
ftr-367	100	14	down	down	ADP
ftr-367	100	15	the	the	DET
ftr-367	100	16	road	road	NOUN
ftr-367	100	17	towards	towards	ADP
ftr-367	100	18	a	a	DET
ftr-367	100	19	tax	tax	NOUN
ftr-367	100	20	system	system	NOUN
ftr-367	100	21	that	that	PRON
ftr-367	100	22	favors	favor	VERB
ftr-367	100	23	savings	saving	NOUN
ftr-367	100	24	over	over	ADP
ftr-367	100	25	consumption	consumption	NOUN
ftr-367	100	26	,	,	PUNCT
ftr-367	100	27	we	we	PRON
ftr-367	100	28	also	also	ADV
ftr-367	100	29	amble	amble	VERB
ftr-367	100	30	towards	towards	ADP
ftr-367	100	31	interference	interference	NOUN
ftr-367	100	32	with	with	ADP
ftr-367	100	33	our	our	PRON
ftr-367	100	34	principal	principal	ADJ
ftr-367	100	35	strategy	strategy	NOUN
ftr-367	100	36	to	to	PART
ftr-367	100	37	help	help	VERB
ftr-367	100	38	working	work	VERB
ftr-367	100	39	people	people	NOUN
ftr-367	100	40	save	save	VERB
ftr-367	100	41	for	for	ADP
ftr-367	100	42	retirement	retirement	NOUN
ftr-367	100	43	:	:	PUNCT
ftr-367	100	44	using	use	VERB
ftr-367	100	45	tax	tax	NOUN
ftr-367	100	46	benefits	benefit	NOUN
ftr-367	100	47	to	to	PART
ftr-367	100	48	secure	secure	VERB
ftr-367	100	49	employer	employer	NOUN
ftr-367	100	50	sponsorship	sponsorship	NOUN
ftr-367	100	51	of	of	ADP
ftr-367	100	52	retirement	retirement	NOUN
ftr-367	100	53	savings	saving	NOUN
ftr-367	100	54	plans	plan	NOUN
ftr-367	100	55	covering	cover	VERB
ftr-367	100	56	a	a	DET
ftr-367	100	57	broad	broad	ADJ
ftr-367	100	58	cross	cross	NOUN
ftr-367	100	59	section	section	NOUN
ftr-367	100	60	of	of	ADP
ftr-367	100	61	american	american	ADJ
ftr-367	100	62	workers	worker	NOUN
ftr-367	100	63	.	.	PUNCT
ftr-367	101	1	the	the	DET
ftr-367	101	2	white	white	PROPN
ftr-367	101	3	house	house	PROPN
ftr-367	101	4	proposals	proposal	NOUN
ftr-367	101	5	did	do	AUX
ftr-367	101	6	include	include	VERB
ftr-367	101	7	one	one	NUM
ftr-367	101	8	idea	idea	NOUN
ftr-367	101	9	whose	whose	DET
ftr-367	101	10	broad	broad	ADJ
ftr-367	101	11	framework	framework	NOUN
ftr-367	101	12	(	(	PUNCT
ftr-367	101	13	but	but	CCONJ
ftr-367	101	14	not	not	PART
ftr-367	101	15	necessarily	necessarily	ADV
ftr-367	101	16	its	its	PRON
ftr-367	101	17	details	detail	NOUN
ftr-367	101	18	)	)	PUNCT
ftr-367	101	19	is	be	AUX
ftr-367	101	20	attractive	attractive	ADJ
ftr-367	101	21	:	:	PUNCT
ftr-367	101	22	the	the	DET
ftr-367	101	23	employer	employer	NOUN
ftr-367	101	24	retirement	retirement	NOUN
ftr-367	101	25	savings	saving	NOUN
ftr-367	101	26	account	account	NOUN
ftr-367	101	27	(	(	PUNCT
ftr-367	101	28	“	"	PUNCT
ftr-367	101	29	the	the	DET
ftr-367	101	30	ersa	ersa	NOUN
ftr-367	101	31	”	"	PUNCT
ftr-367	101	32	)	)	PUNCT
ftr-367	101	33	.	.	PUNCT
ftr-367	102	1	24	24	NUM
ftr-367	102	2	the	the	DET
ftr-367	102	3	ersa	ersa	NOUN
ftr-367	102	4	would	would	AUX
ftr-367	102	5	redesign	redesign	VERB
ftr-367	102	6	and	and	CCONJ
ftr-367	102	7	streamline	streamline	VERB
ftr-367	102	8	the	the	DET
ftr-367	102	9	complex	complex	ADJ
ftr-367	102	10	and	and	CCONJ
ftr-367	102	11	often	often	ADV
ftr-367	102	12	irrational	irrational	ADJ
ftr-367	102	13	rules	rule	NOUN
ftr-367	102	14	for	for	ADP
ftr-367	102	15	the	the	DET
ftr-367	102	16	numerous	numerous	ADJ
ftr-367	102	17	employersponsored	employersponsored	ADJ
ftr-367	102	18	defined	define	VERB
ftr-367	102	19	contribution	contribution	NOUN
ftr-367	102	20	plans	plan	NOUN
ftr-367	102	21	,	,	PUNCT
ftr-367	102	22	creating	create	VERB
ftr-367	102	23	a	a	DET
ftr-367	102	24	single	single	ADJ
ftr-367	102	25	type	type	NOUN
ftr-367	102	26	of	of	ADP
ftr-367	102	27	defined	define	VERB
ftr-367	102	28	contribution	contribution	NOUN
ftr-367	102	29	format	format	NOUN
ftr-367	102	30	for	for	ADP
ftr-367	102	31	such	such	ADJ
ftr-367	102	32	plans	plan	NOUN
ftr-367	102	33	.	.	PUNCT
ftr-367	103	1	this	this	DET
ftr-367	103	2	approach	approach	NOUN
ftr-367	103	3	would	would	AUX
ftr-367	103	4	build	build	VERB
ftr-367	103	5	on	on	ADP
ftr-367	103	6	rather	rather	ADV
ftr-367	103	7	than	than	ADP
ftr-367	103	8	abandon	abandon	VERB
ftr-367	103	9	the	the	DET
ftr-367	103	10	existing	exist	VERB
ftr-367	103	11	employment	employment	NOUN
ftr-367	103	12	-	-	PUNCT
ftr-367	103	13	based	base	VERB
ftr-367	103	14	retirement	retirement	NOUN
ftr-367	103	15	regime	regime	NOUN
ftr-367	103	16	and	and	CCONJ
ftr-367	103	17	,	,	PUNCT
ftr-367	103	18	if	if	SCONJ
ftr-367	103	19	stripped	strip	VERB
ftr-367	103	20	from	from	ADP
ftr-367	103	21	the	the	DET
ftr-367	103	22	other	other	ADJ
ftr-367	103	23	bush	bush	PROPN
ftr-367	103	24	proposals	proposal	NOUN
ftr-367	103	25	,	,	PUNCT
ftr-367	103	26	could	could	AUX
ftr-367	103	27	provide	provide	VERB
ftr-367	103	28	a	a	DET
ftr-367	103	29	vehicle	vehicle	NOUN
ftr-367	103	30	for	for	ADP
ftr-367	103	31	debate	debate	NOUN
ftr-367	103	32	over	over	ADP
ftr-367	103	33	how	how	SCONJ
ftr-367	103	34	best	good	ADJ
ftr-367	103	35	to	to	PART
ftr-367	103	36	balance	balance	VERB
ftr-367	103	37	the	the	DET
ftr-367	103	38	employer	employer	NOUN
ftr-367	103	39	interests	interest	NOUN
ftr-367	103	40	in	in	ADP
ftr-367	103	41	administrative	administrative	ADJ
ftr-367	103	42	simplicity	simplicity	NOUN
ftr-367	103	43	and	and	CCONJ
ftr-367	103	44	low	low	ADJ
ftr-367	103	45	compliance	compliance	NOUN
ftr-367	103	46	costs	cost	NOUN
ftr-367	103	47	with	with	ADP
ftr-367	103	48	the	the	DET
ftr-367	103	49	societal	societal	ADJ
ftr-367	103	50	goal	goal	NOUN
ftr-367	103	51	of	of	ADP
ftr-367	103	52	providing	provide	VERB
ftr-367	103	53	meaningful	meaningful	ADJ
ftr-367	103	54	benefits	benefit	NOUN
ftr-367	103	55	for	for	ADP
ftr-367	103	56	individuals	individual	NOUN
ftr-367	103	57	who	who	PRON
ftr-367	103	58	otherwise	otherwise	ADV
ftr-367	103	59	would	would	AUX
ftr-367	103	60	not	not	PART
ftr-367	103	61	save	save	VERB
ftr-367	103	62	sufficiently	sufficiently	ADV
ftr-367	103	63	for	for	ADP
ftr-367	103	64	retirement	retirement	NOUN
ftr-367	103	65	.	.	PUNCT
ftr-367	104	1	this	this	DET
ftr-367	104	2	article	article	NOUN
ftr-367	104	3	proceeds	proceed	VERB
ftr-367	104	4	as	as	SCONJ
ftr-367	104	5	follows	follow	VERB
ftr-367	104	6	:	:	PUNCT
ftr-367	104	7	the	the	DET
ftr-367	104	8	section	section	NOUN
ftr-367	104	9	immediately	immediately	ADV
ftr-367	104	10	below	below	ADV
ftr-367	104	11	provides	provide	VERB
ftr-367	104	12	an	an	DET
ftr-367	104	13	overview	overview	NOUN
ftr-367	104	14	of	of	ADP
ftr-367	104	15	the	the	DET
ftr-367	104	16	current	current	ADJ
ftr-367	104	17	employment	employment	NOUN
ftr-367	104	18	-	-	PUNCT
ftr-367	104	19	based	base	VERB
ftr-367	104	20	retirement	retirement	NOUN
ftr-367	104	21	system	system	NOUN
ftr-367	104	22	,	,	PUNCT
ftr-367	104	23	followed	follow	VERB
ftr-367	104	24	by	by	ADP
ftr-367	104	25	a	a	DET
ftr-367	104	26	section	section	NOUN
ftr-367	104	27	describing	describe	VERB
ftr-367	104	28	the	the	DET
ftr-367	104	29	white	white	PROPN
ftr-367	104	30	house	house	PROPN
ftr-367	104	31	tax	tax	NOUN
ftr-367	104	32	proposals	proposal	NOUN
ftr-367	104	33	as	as	SCONJ
ftr-367	104	34	initially	initially	ADV
ftr-367	104	35	proposed	propose	VERB
ftr-367	104	36	in	in	ADP
ftr-367	104	37	2003	2003	NUM
ftr-367	104	38	,	,	PUNCT
ftr-367	104	39	as	as	SCONJ
ftr-367	104	40	modified	modify	VERB
ftr-367	104	41	in	in	ADP
ftr-367	104	42	subsequent	subsequent	ADJ
ftr-367	104	43	white	white	PROPN
ftr-367	104	44	house	house	PROPN
ftr-367	104	45	budget	budget	NOUN
ftr-367	104	46	proposals	proposal	NOUN
ftr-367	104	47	,	,	PUNCT
ftr-367	104	48	and	and	CCONJ
ftr-367	104	49	as	as	ADV
ftr-367	104	50	again	again	ADV
ftr-367	104	51	modified	modify	VERB
ftr-367	104	52	by	by	ADP
ftr-367	104	53	the	the	DET
ftr-367	104	54	president	president	NOUN
ftr-367	104	55	’s	’s	PART
ftr-367	104	56	advisory	advisory	ADJ
ftr-367	104	57	panel	panel	NOUN
ftr-367	104	58	on	on	ADP
ftr-367	104	59	federal	federal	ADJ
ftr-367	104	60	tax	tax	NOUN
ftr-367	104	61	reform	reform	NOUN
ftr-367	104	62	.	.	PUNCT
ftr-367	105	1	the	the	DET
ftr-367	105	2	next	next	ADJ
ftr-367	105	3	section	section	NOUN
ftr-367	105	4	describes	describe	VERB
ftr-367	105	5	the	the	DET
ftr-367	105	6	ways	way	NOUN
ftr-367	105	7	in	in	ADP
ftr-367	105	8	which	which	PRON
ftr-367	105	9	the	the	DET
ftr-367	105	10	proposals	proposal	NOUN
ftr-367	105	11	(	(	PUNCT
ftr-367	105	12	or	or	CCONJ
ftr-367	105	13	21	21	NUM
ftr-367	105	14	.	.	PUNCT
ftr-367	106	1	see	see	VERB
ftr-367	106	2	text	text	NOUN
ftr-367	106	3	accompanying	accompany	VERB
ftr-367	106	4	notes	note	NOUN
ftr-367	106	5	153	153	NUM
ftr-367	106	6	-	-	SYM
ftr-367	106	7	158	158	NUM
ftr-367	106	8	,	,	PUNCT
ftr-367	106	9	infra	infra	NOUN
ftr-367	106	10	.	.	PUNCT
ftr-367	107	1	22	22	NUM
ftr-367	107	2	.	.	PUNCT
ftr-367	108	1	see	see	VERB
ftr-367	108	2	,	,	PUNCT
ftr-367	108	3	norman	norman	PROPN
ftr-367	108	4	stein	stein	PROPN
ftr-367	108	5	&	&	CCONJ
ftr-367	108	6	patricia	patricia	PROPN
ftr-367	108	7	dilley	dilley	PROPN
ftr-367	108	8	,	,	PUNCT
ftr-367	108	9	leverage	leverage	NOUN
ftr-367	108	10	,	,	PUNCT
ftr-367	108	11	linkage	linkage	NOUN
ftr-367	108	12	,	,	PUNCT
ftr-367	108	13	and	and	CCONJ
ftr-367	108	14	leakage	leakage	NOUN
ftr-367	108	15	:	:	PUNCT
ftr-367	108	16	problems	problem	NOUN
ftr-367	108	17	with	with	ADP
ftr-367	108	18	the	the	DET
ftr-367	108	19	private	private	ADJ
ftr-367	108	20	pension	pension	NOUN
ftr-367	108	21	system	system	NOUN
ftr-367	108	22	and	and	CCONJ
ftr-367	108	23	how	how	SCONJ
ftr-367	108	24	they	they	PRON
ftr-367	108	25	should	should	AUX
ftr-367	108	26	inform	inform	VERB
ftr-367	108	27	the	the	DET
ftr-367	108	28	social	social	ADJ
ftr-367	108	29	security	security	NOUN
ftr-367	108	30	reform	reform	NOUN
ftr-367	108	31	debate	debate	NOUN
ftr-367	108	32	,	,	PUNCT
ftr-367	108	33	58	58	NUM
ftr-367	108	34	wash	wash	NOUN
ftr-367	108	35	.	.	PUNCT
ftr-367	109	1	&	&	CCONJ
ftr-367	109	2	lee	lee	PROPN
ftr-367	109	3	l.	l.	PROPN
ftr-367	109	4	rev	rev	PROPN
ftr-367	109	5	.	.	PROPN
ftr-367	109	6	1369	1369	NUM
ftr-367	109	7	(	(	PUNCT
ftr-367	109	8	2001	2001	NUM
ftr-367	109	9	)	)	PUNCT
ftr-367	109	10	;	;	PUNCT
ftr-367	110	1	cf	cf	X
ftr-367	110	2	.	.	PUNCT
ftr-367	111	1	edward	edward	PROPN
ftr-367	111	2	zelinsky	zelinsky	PROPN
ftr-367	111	3	,	,	PUNCT
ftr-367	111	4	the	the	DET
ftr-367	111	5	defined	define	VERB
ftr-367	111	6	contribution	contribution	NOUN
ftr-367	111	7	paradigm	paradigm	NOUN
ftr-367	111	8	,	,	PUNCT
ftr-367	111	9	114	114	NUM
ftr-367	111	10	yale	yale	PROPN
ftr-367	111	11	l.j	l.j	PROPN
ftr-367	111	12	.	.	PROPN
ftr-367	111	13	451	451	NUM
ftr-367	111	14	(	(	PUNCT
ftr-367	111	15	2004	2004	NUM
ftr-367	111	16	)	)	PUNCT
ftr-367	111	17	.	.	PUNCT
ftr-367	112	1	23	23	NUM
ftr-367	112	2	.	.	PUNCT
ftr-367	113	1	patricia	patricia	PROPN
ftr-367	113	2	dilley	dilley	PROPN
ftr-367	113	3	,	,	PUNCT
ftr-367	113	4	taking	take	VERB
ftr-367	113	5	public	public	ADJ
ftr-367	113	6	rights	right	NOUN
ftr-367	113	7	private	private	ADJ
ftr-367	113	8	;	;	PUNCT
ftr-367	113	9	the	the	DET
ftr-367	113	10	rhetoric	rhetoric	NOUN
ftr-367	113	11	and	and	CCONJ
ftr-367	113	12	reality	reality	NOUN
ftr-367	113	13	of	of	ADP
ftr-367	113	14	social	social	ADJ
ftr-367	113	15	security	security	NOUN
ftr-367	113	16	privatization	privatization	NOUN
ftr-367	113	17	,	,	PUNCT
ftr-367	113	18	41	41	NUM
ftr-367	113	19	b.c.l.rev	b.c.l.rev	X
ftr-367	113	20	.	.	PUNCT
ftr-367	114	1	975	975	NUM
ftr-367	114	2	(	(	PUNCT
ftr-367	114	3	2000	2000	NUM
ftr-367	114	4	)	)	PUNCT
ftr-367	114	5	.	.	PUNCT
ftr-367	115	1	24	24	NUM
ftr-367	115	2	.	.	PUNCT
ftr-367	115	3	general	general	ADJ
ftr-367	115	4	explanation	explanation	NOUN
ftr-367	115	5	(	(	PUNCT
ftr-367	115	6	2003	2003	NUM
ftr-367	115	7	)	)	PUNCT
ftr-367	115	8	,	,	PUNCT
ftr-367	115	9	supra	supra	PROPN
ftr-367	115	10	note	note	NOUN
ftr-367	115	11	1	1	NUM
ftr-367	115	12	,	,	PUNCT
ftr-367	115	13	at	at	ADP
ftr-367	115	14	¶	¶	PROPN
ftr-367	115	15	448	448	NUM
ftr-367	115	16	.	.	PUNCT
ftr-367	115	17	2008	2008	NUM
ftr-367	115	18	]	]	PUNCT
ftr-367	115	19	slouching	slouch	VERB
ftr-367	115	20	towards	towards	ADP
ftr-367	115	21	a	a	DET
ftr-367	115	22	consumption	consumption	NOUN
ftr-367	115	23	tax	tax	NOUN
ftr-367	115	24	125	125	NUM
ftr-367	115	25	similar	similar	ADJ
ftr-367	115	26	proposals	proposal	NOUN
ftr-367	115	27	)	)	PUNCT
ftr-367	115	28	would	would	AUX
ftr-367	115	29	,	,	PUNCT
ftr-367	115	30	if	if	SCONJ
ftr-367	115	31	enacted	enact	VERB
ftr-367	115	32	,	,	PUNCT
ftr-367	115	33	undercut	undercut	VERB
ftr-367	115	34	the	the	DET
ftr-367	115	35	retirement	retirement	NOUN
ftr-367	115	36	income	income	NOUN
ftr-367	115	37	security	security	NOUN
ftr-367	115	38	of	of	ADP
ftr-367	115	39	many	many	ADJ
ftr-367	115	40	working	work	VERB
ftr-367	115	41	americans	americans	PROPN
ftr-367	115	42	.	.	PUNCT
ftr-367	116	1	the	the	DET
ftr-367	116	2	succeeding	succeed	VERB
ftr-367	116	3	section	section	NOUN
ftr-367	116	4	provides	provide	VERB
ftr-367	116	5	a	a	DET
ftr-367	116	6	reflection	reflection	NOUN
ftr-367	116	7	on	on	ADP
ftr-367	116	8	the	the	DET
ftr-367	116	9	ideological	ideological	ADJ
ftr-367	116	10	underpinnings	underpinning	NOUN
ftr-367	116	11	of	of	ADP
ftr-367	116	12	the	the	DET
ftr-367	116	13	white	white	PROPN
ftr-367	116	14	house	house	PROPN
ftr-367	116	15	proposal	proposal	NOUN
ftr-367	116	16	.	.	PUNCT
ftr-367	117	1	the	the	DET
ftr-367	117	2	final	final	ADJ
ftr-367	117	3	section	section	NOUN
ftr-367	117	4	,	,	PUNCT
ftr-367	117	5	using	use	VERB
ftr-367	117	6	the	the	DET
ftr-367	117	7	ersa	ersa	NOUN
ftr-367	117	8	proposal	proposal	NOUN
ftr-367	117	9	as	as	ADP
ftr-367	117	10	a	a	DET
ftr-367	117	11	starting	starting	NOUN
ftr-367	117	12	place	place	NOUN
ftr-367	117	13	,	,	PUNCT
ftr-367	117	14	provides	provide	VERB
ftr-367	117	15	some	some	DET
ftr-367	117	16	ideas	idea	NOUN
ftr-367	117	17	to	to	PART
ftr-367	117	18	improve	improve	VERB
ftr-367	117	19	the	the	DET
ftr-367	117	20	ability	ability	NOUN
ftr-367	117	21	of	of	ADP
ftr-367	117	22	working	work	VERB
ftr-367	117	23	people	people	NOUN
ftr-367	117	24	to	to	PART
ftr-367	117	25	prepare	prepare	VERB
ftr-367	117	26	for	for	ADP
ftr-367	117	27	retirement	retirement	NOUN
ftr-367	117	28	through	through	ADP
ftr-367	117	29	incremental	incremental	ADJ
ftr-367	117	30	reforms	reform	NOUN
ftr-367	117	31	to	to	ADP
ftr-367	117	32	the	the	DET
ftr-367	117	33	current	current	ADJ
ftr-367	117	34	system	system	NOUN
ftr-367	117	35	.	.	PUNCT
ftr-367	118	1	the	the	DET
ftr-367	118	2	final	final	ADJ
ftr-367	118	3	section	section	NOUN
ftr-367	118	4	also	also	ADV
ftr-367	118	5	briefly	briefly	ADV
ftr-367	118	6	discusses	discuss	VERB
ftr-367	118	7	the	the	DET
ftr-367	118	8	shape	shape	NOUN
ftr-367	118	9	that	that	PRON
ftr-367	118	10	fundamental	fundamental	ADJ
ftr-367	118	11	reform	reform	NOUN
ftr-367	118	12	should	should	AUX
ftr-367	118	13	take	take	VERB
ftr-367	118	14	if	if	SCONJ
ftr-367	118	15	we	we	PRON
ftr-367	118	16	are	be	AUX
ftr-367	118	17	to	to	PART
ftr-367	118	18	abandon	abandon	VERB
ftr-367	118	19	the	the	DET
ftr-367	118	20	current	current	ADJ
ftr-367	118	21	employer	employer	NOUN
ftr-367	118	22	-	-	PUNCT
ftr-367	118	23	based	base	VERB
ftr-367	118	24	system	system	NOUN
ftr-367	118	25	–	–	PUNCT
ftr-367	118	26	which	which	PRON
ftr-367	118	27	would	would	AUX
ftr-367	118	28	likely	likely	ADV
ftr-367	118	29	be	be	AUX
ftr-367	118	30	the	the	DET
ftr-367	118	31	effective	effective	ADJ
ftr-367	118	32	result	result	NOUN
ftr-367	118	33	of	of	ADP
ftr-367	118	34	a	a	DET
ftr-367	118	35	serious	serious	ADJ
ftr-367	118	36	move	move	NOUN
ftr-367	118	37	toward	toward	ADP
ftr-367	118	38	a	a	DET
ftr-367	118	39	consumption	consumption	NOUN
ftr-367	118	40	tax	tax	NOUN
ftr-367	118	41	–	–	PUNCT
ftr-367	118	42	in	in	ADP
ftr-367	118	43	favor	favor	NOUN
ftr-367	118	44	of	of	ADP
ftr-367	118	45	new	new	ADJ
ftr-367	118	46	ways	way	NOUN
ftr-367	118	47	to	to	PART
ftr-367	118	48	create	create	VERB
ftr-367	118	49	retirement	retirement	NOUN
ftr-367	118	50	income	income	NOUN
ftr-367	118	51	security	security	NOUN
ftr-367	118	52	for	for	ADP
ftr-367	118	53	american	american	ADJ
ftr-367	118	54	working	working	PROPN
ftr-367	118	55	people	people	NOUN
ftr-367	118	56	.	.	PUNCT
ftr-367	119	1	ii	ii	PROPN
ftr-367	119	2	.	.	PUNCT
ftr-367	120	1	overview	overview	NOUN
ftr-367	120	2	of	of	ADP
ftr-367	120	3	current	current	ADJ
ftr-367	120	4	tax	tax	NOUN
ftr-367	120	5	-	-	PUNCT
ftr-367	120	6	subsidized	subsidize	VERB
ftr-367	120	7	retirement	retirement	NOUN
ftr-367	120	8	system	system	NOUN
ftr-367	120	9	the	the	DET
ftr-367	120	10	internal	internal	ADJ
ftr-367	120	11	revenue	revenue	NOUN
ftr-367	120	12	code	code	NOUN
ftr-367	120	13	endows	endow	VERB
ftr-367	120	14	certain	certain	ADJ
ftr-367	120	15	advance	advance	NOUN
ftr-367	120	16	-	-	PUNCT
ftr-367	120	17	funded	fund	VERB
ftr-367	120	18	retirement	retirement	NOUN
ftr-367	120	19	arrangements	arrangement	NOUN
ftr-367	120	20	with	with	ADP
ftr-367	120	21	the	the	DET
ftr-367	120	22	benefit	benefit	NOUN
ftr-367	120	23	of	of	ADP
ftr-367	120	24	relatively	relatively	ADV
ftr-367	120	25	pure	pure	ADJ
ftr-367	120	26	income	income	NOUN
ftr-367	120	27	tax	tax	NOUN
ftr-367	120	28	deferral	deferral	NOUN
ftr-367	120	29	.	.	PUNCT
ftr-367	121	1	25	25	NUM
ftr-367	121	2	most	most	ADJ
ftr-367	121	3	of	of	ADP
ftr-367	121	4	the	the	DET
ftr-367	121	5	deferral	deferral	NOUN
ftr-367	121	6	is	be	AUX
ftr-367	121	7	initially	initially	ADV
ftr-367	121	8	traceable	traceable	ADJ
ftr-367	121	9	to	to	ADP
ftr-367	121	10	investment	investment	NOUN
ftr-367	121	11	return	return	NOUN
ftr-367	121	12	on	on	ADP
ftr-367	121	13	employer	employer	NOUN
ftr-367	121	14	contributions	contribution	NOUN
ftr-367	121	15	to	to	ADP
ftr-367	121	16	employer	employer	NOUN
ftr-367	121	17	-	-	PUNCT
ftr-367	121	18	sponsored	sponsor	VERB
ftr-367	121	19	plans	plan	NOUN
ftr-367	121	20	in	in	ADP
ftr-367	121	21	both	both	CCONJ
ftr-367	121	22	the	the	DET
ftr-367	121	23	private	private	ADJ
ftr-367	121	24	and	and	CCONJ
ftr-367	121	25	public	public	ADJ
ftr-367	121	26	sector	sector	NOUN
ftr-367	121	27	,	,	PUNCT
ftr-367	121	28	although	although	SCONJ
ftr-367	121	29	individuals	individual	NOUN
ftr-367	121	30	may	may	AUX
ftr-367	121	31	also	also	ADV
ftr-367	121	32	contribute	contribute	VERB
ftr-367	121	33	to	to	ADP
ftr-367	121	34	individual	individual	ADJ
ftr-367	121	35	retirement	retirement	NOUN
ftr-367	121	36	accounts	account	NOUN
ftr-367	121	37	26	26	NUM
ftr-367	121	38	or	or	CCONJ
ftr-367	121	39	employer	employer	NOUN
ftr-367	121	40	plans	plan	NOUN
ftr-367	121	41	that	that	PRON
ftr-367	121	42	accept	accept	VERB
ftr-367	121	43	employee	employee	NOUN
ftr-367	121	44	contributions	contribution	NOUN
ftr-367	121	45	,	,	PUNCT
ftr-367	121	46	such	such	ADJ
ftr-367	121	47	as	as	ADP
ftr-367	121	48	the	the	DET
ftr-367	121	49	now	now	ADV
ftr-367	121	50	-	-	PUNCT
ftr-367	121	51	ubiquitous	ubiquitous	ADJ
ftr-367	121	52	401(k	401(k	PROPN
ftr-367	121	53	)	)	PUNCT
ftr-367	121	54	plan	plan	NOUN
ftr-367	121	55	.	.	PUNCT
ftr-367	122	1	27	27	NUM
ftr-367	122	2	the	the	DET
ftr-367	122	3	associated	associated	ADJ
ftr-367	122	4	tax	tax	NOUN
ftr-367	122	5	expenditures	expenditure	NOUN
ftr-367	122	6	for	for	ADP
ftr-367	122	7	these	these	DET
ftr-367	122	8	retirement	retirement	NOUN
ftr-367	122	9	savings	saving	NOUN
ftr-367	122	10	arrangements	arrangement	NOUN
ftr-367	122	11	is	be	AUX
ftr-367	122	12	projected	project	VERB
ftr-367	122	13	to	to	PART
ftr-367	122	14	exceed	exceed	VERB
ftr-367	122	15	$	$	SYM
ftr-367	122	16	100	100	NUM
ftr-367	122	17	billion	billion	NUM
ftr-367	122	18	annually	annually	ADV
ftr-367	122	19	for	for	ADP
ftr-367	122	20	the	the	DET
ftr-367	122	21	next	next	ADJ
ftr-367	122	22	fiscal	fiscal	ADJ
ftr-367	122	23	five	five	NUM
ftr-367	122	24	years	year	NOUN
ftr-367	122	25	28	28	NUM
ftr-367	122	26	(	(	PUNCT
ftr-367	122	27	the	the	DET
ftr-367	122	28	period	period	NOUN
ftr-367	122	29	for	for	ADP
ftr-367	122	30	which	which	PRON
ftr-367	122	31	tax	tax	NOUN
ftr-367	122	32	expenditures	expenditure	NOUN
ftr-367	122	33	are	be	AUX
ftr-367	122	34	projected	project	VERB
ftr-367	122	35	)	)	PUNCT
ftr-367	122	36	.	.	PUNCT
ftr-367	123	1	the	the	DET
ftr-367	123	2	commonly	commonly	ADV
ftr-367	123	3	accepted	accept	VERB
ftr-367	123	4	rationale	rationale	NOUN
ftr-367	123	5	for	for	ADP
ftr-367	123	6	the	the	DET
ftr-367	123	7	income	income	NOUN
ftr-367	123	8	tax	tax	NOUN
ftr-367	123	9	expenditure	expenditure	NOUN
ftr-367	123	10	is	be	AUX
ftr-367	123	11	to	to	PART
ftr-367	123	12	help	help	VERB
ftr-367	123	13	as	as	ADP
ftr-367	123	14	many	many	ADJ
ftr-367	123	15	americans	americans	PROPN
ftr-367	123	16	as	as	ADP
ftr-367	123	17	possible	possible	ADJ
ftr-367	123	18	create	create	VERB
ftr-367	123	19	income	income	NOUN
ftr-367	123	20	security	security	NOUN
ftr-367	123	21	for	for	ADP
ftr-367	123	22	that	that	DET
ftr-367	123	23	period	period	NOUN
ftr-367	123	24	of	of	ADP
ftr-367	123	25	life	life	NOUN
ftr-367	123	26	when	when	SCONJ
ftr-367	123	27	they	they	PRON
ftr-367	123	28	are	be	AUX
ftr-367	123	29	no	no	ADV
ftr-367	123	30	longer	long	ADV
ftr-367	123	31	supporting	support	VERB
ftr-367	123	32	themselves	themselves	PRON
ftr-367	123	33	with	with	ADP
ftr-367	123	34	wage	wage	NOUN
ftr-367	123	35	income	income	NOUN
ftr-367	123	36	.	.	PUNCT
ftr-367	124	1	29	29	NUM
ftr-367	124	2	given	give	VERB
ftr-367	124	3	that	that	SCONJ
ftr-367	124	4	the	the	DET
ftr-367	124	5	mechanism	mechanism	NOUN
ftr-367	124	6	for	for	ADP
ftr-367	124	7	the	the	DET
ftr-367	124	8	tax	tax	NOUN
ftr-367	124	9	expenditure	expenditure	NOUN
ftr-367	124	10	is	be	AUX
ftr-367	124	11	tax	tax	NOUN
ftr-367	124	12	deferral	deferral	NOUN
ftr-367	124	13	,	,	PUNCT
ftr-367	124	14	that	that	SCONJ
ftr-367	124	15	the	the	DET
ftr-367	124	16	benefits	benefit	NOUN
ftr-367	124	17	of	of	ADP
ftr-367	124	18	tax	tax	NOUN
ftr-367	124	19	deferral	deferral	NOUN
ftr-367	124	20	correlate	correlate	VERB
ftr-367	124	21	with	with	ADP
ftr-367	124	22	marginal	marginal	ADJ
ftr-367	124	23	tax	tax	NOUN
ftr-367	124	24	rates	rate	NOUN
ftr-367	124	25	,	,	PUNCT
ftr-367	124	26	and	and	CCONJ
ftr-367	124	27	that	that	SCONJ
ftr-367	124	28	individuals	individual	NOUN
ftr-367	124	29	with	with	ADP
ftr-367	124	30	high	high	ADJ
ftr-367	124	31	marginal	marginal	ADJ
ftr-367	124	32	tax	tax	NOUN
ftr-367	124	33	rates	rate	NOUN
ftr-367	124	34	are	be	AUX
ftr-367	124	35	the	the	DET
ftr-367	124	36	most	most	ADV
ftr-367	124	37	likely	likely	ADJ
ftr-367	124	38	class	class	NOUN
ftr-367	124	39	of	of	ADP
ftr-367	124	40	individuals	individual	NOUN
ftr-367	124	41	to	to	PART
ftr-367	124	42	save	save	VERB
ftr-367	124	43	adequately	adequately	ADV
ftr-367	124	44	for	for	ADP
ftr-367	124	45	retirement	retirement	NOUN
ftr-367	124	46	without	without	ADP
ftr-367	124	47	governmental	governmental	ADJ
ftr-367	124	48	incentives	incentive	NOUN
ftr-367	124	49	,	,	PUNCT
ftr-367	124	50	the	the	DET
ftr-367	124	51	tax	tax	NOUN
ftr-367	124	52	mechanism	mechanism	NOUN
ftr-367	124	53	might	might	AUX
ftr-367	124	54	strike	strike	VERB
ftr-367	124	55	us	we	PRON
ftr-367	124	56	as	as	ADP
ftr-367	124	57	an	an	DET
ftr-367	124	58	irrational	irrational	ADJ
ftr-367	124	59	means	mean	NOUN
ftr-367	124	60	of	of	ADP
ftr-367	124	61	effecting	effect	VERB
ftr-367	124	62	the	the	DET
ftr-367	124	63	goal	goal	NOUN
ftr-367	124	64	of	of	ADP
ftr-367	124	65	25	25	NUM
ftr-367	124	66	.	.	PUNCT
ftr-367	125	1	see	see	VERB
ftr-367	125	2	,	,	PUNCT
ftr-367	125	3	e.g.	e.g.	ADV
ftr-367	125	4	,	,	PUNCT
ftr-367	125	5	gary	gary	PROPN
ftr-367	125	6	boren	boren	PROPN
ftr-367	125	7	&	&	CCONJ
ftr-367	125	8	norman	norman	PROPN
ftr-367	125	9	stein	stein	PROPN
ftr-367	125	10	,	,	PUNCT
ftr-367	125	11	qualified	qualified	ADJ
ftr-367	125	12	deferred	defer	VERB
ftr-367	125	13	compensation	compensation	NOUN
ftr-367	125	14	plans	plan	NOUN
ftr-367	125	15	,	,	PUNCT
ftr-367	125	16	chapter	chapter	NOUN
ftr-367	125	17	1	1	NUM
ftr-367	125	18	;	;	PUNCT
ftr-367	125	19	michael	michael	PROPN
ftr-367	125	20	j.	j.	PROPN
ftr-367	125	21	graetz	graetz	PROPN
ftr-367	125	22	,	,	PUNCT
ftr-367	125	23	the	the	DET
ftr-367	125	24	troubled	troubled	ADJ
ftr-367	125	25	marriage	marriage	NOUN
ftr-367	125	26	of	of	ADP
ftr-367	125	27	retirement	retirement	NOUN
ftr-367	125	28	security	security	NOUN
ftr-367	125	29	and	and	CCONJ
ftr-367	125	30	tax	tax	NOUN
ftr-367	125	31	policy	policy	NOUN
ftr-367	125	32	,	,	PUNCT
ftr-367	125	33	135	135	NUM
ftr-367	125	34	u.	u.	PROPN
ftr-367	125	35	pa	pa	PROPN
ftr-367	125	36	.	.	PUNCT
ftr-367	125	37	l.	l.	PROPN
ftr-367	125	38	rev	rev	PROPN
ftr-367	125	39	.	.	PROPN
ftr-367	125	40	851	851	NUM
ftr-367	125	41	(	(	PUNCT
ftr-367	125	42	1987	1987	NUM
ftr-367	125	43	)	)	PUNCT
ftr-367	125	44	.	.	PUNCT
ftr-367	126	1	26	26	NUM
ftr-367	126	2	.	.	PUNCT
ftr-367	127	1	irc	irc	PROPN
ftr-367	127	2	§	§	PROPN
ftr-367	127	3	408	408	NUM
ftr-367	127	4	(	(	PUNCT
ftr-367	127	5	ira	ira	PROPN
ftr-367	127	6	)	)	PUNCT
ftr-367	127	7	;	;	PUNCT
ftr-367	127	8	irc	irc	PROPN
ftr-367	127	9	§	§	PROPN
ftr-367	127	10	408a	408a	PROPN
ftr-367	127	11	(	(	PUNCT
ftr-367	127	12	roth	roth	PROPN
ftr-367	127	13	ira	ira	PROPN
ftr-367	127	14	)	)	PUNCT
ftr-367	127	15	.	.	PUNCT
ftr-367	128	1	27	27	NUM
ftr-367	128	2	.	.	X
ftr-367	129	1	see	see	VERB
ftr-367	129	2	,	,	PUNCT
ftr-367	129	3	e.g.	e.g.	ADV
ftr-367	129	4	,	,	PUNCT
ftr-367	129	5	irc	irc	PROPN
ftr-367	129	6	§	§	PROPN
ftr-367	129	7	401(k	401(k	PROPN
ftr-367	129	8	)	)	PUNCT
ftr-367	129	9	.	.	PUNCT
ftr-367	130	1	for	for	ADP
ftr-367	130	2	a	a	DET
ftr-367	130	3	thoughtful	thoughtful	ADJ
ftr-367	130	4	discussion	discussion	NOUN
ftr-367	130	5	of	of	ADP
ftr-367	130	6	some	some	PRON
ftr-367	130	7	of	of	ADP
ftr-367	130	8	the	the	DET
ftr-367	130	9	issues	issue	NOUN
ftr-367	130	10	surrounding	surround	VERB
ftr-367	130	11	401(k	401(k	NOUN
ftr-367	130	12	)	)	PUNCT
ftr-367	130	13	plans	plan	NOUN
ftr-367	130	14	and	and	CCONJ
ftr-367	130	15	savings	saving	NOUN
ftr-367	130	16	behavior	behavior	NOUN
ftr-367	130	17	,	,	PUNCT
ftr-367	130	18	see	see	VERB
ftr-367	130	19	,	,	PUNCT
ftr-367	130	20	alicia	alicia	PROPN
ftr-367	130	21	munnell	munnell	PROPN
ftr-367	130	22	&	&	CCONJ
ftr-367	130	23	ankia	ankia	PROPN
ftr-367	130	24	sunden	sunden	PROPN
ftr-367	130	25	,	,	PUNCT
ftr-367	130	26	coming	come	VERB
ftr-367	130	27	up	up	ADP
ftr-367	130	28	short	short	ADJ
ftr-367	130	29	(	(	PUNCT
ftr-367	130	30	2004	2004	NUM
ftr-367	130	31	)	)	PUNCT
ftr-367	130	32	.	.	PUNCT
ftr-367	131	1	28	28	NUM
ftr-367	131	2	.	.	PUNCT
ftr-367	132	1	joint	joint	ADJ
ftr-367	132	2	comm	comm	NOUN
ftr-367	132	3	.	.	PUNCT
ftr-367	133	1	on	on	ADP
ftr-367	133	2	taxation	taxation	NOUN
ftr-367	133	3	,	,	PUNCT
ftr-367	133	4	estimate	estimate	NOUN
ftr-367	133	5	of	of	ADP
ftr-367	133	6	federal	federal	ADJ
ftr-367	133	7	tax	tax	NOUN
ftr-367	133	8	expenditures	expenditure	NOUN
ftr-367	133	9	for	for	ADP
ftr-367	133	10	fiscal	fiscal	ADJ
ftr-367	133	11	years	year	NOUN
ftr-367	133	12	2007	2007	NUM
ftr-367	133	13	-	-	SYM
ftr-367	133	14	2011	2011	NUM
ftr-367	133	15	(	(	PUNCT
ftr-367	133	16	sept	sept	PROPN
ftr-367	133	17	.	.	PROPN
ftr-367	133	18	24	24	NUM
ftr-367	133	19	,	,	PUNCT
ftr-367	133	20	2007	2007	NUM
ftr-367	133	21	)	)	PUNCT
ftr-367	133	22	.	.	PUNCT
ftr-367	134	1	29	29	NUM
ftr-367	134	2	.	.	X
ftr-367	135	1	see	see	VERB
ftr-367	135	2	,	,	PUNCT
ftr-367	135	3	e.g.	e.g.	ADV
ftr-367	135	4	,	,	PUNCT
ftr-367	135	5	dan	dan	PROPN
ftr-367	135	6	mcgill	mcgill	PROPN
ftr-367	135	7	,	,	PUNCT
ftr-367	135	8	fundamentals	fundamental	NOUN
ftr-367	135	9	of	of	ADP
ftr-367	135	10	private	private	ADJ
ftr-367	135	11	pensions	pension	NOUN
ftr-367	135	12	75	75	NUM
ftr-367	135	13	(	(	PUNCT
ftr-367	135	14	7th	7th	ADJ
ftr-367	135	15	ed	ed	NOUN
ftr-367	135	16	.	.	PUNCT
ftr-367	135	17	1996	1996	NUM
ftr-367	135	18	)	)	PUNCT
ftr-367	135	19	.	.	PUNCT
ftr-367	136	1	126	126	NUM
ftr-367	136	2	florida	florida	PROPN
ftr-367	136	3	tax	tax	NOUN
ftr-367	136	4	review	review	NOUN
ftr-367	137	1	[	[	X
ftr-367	137	2	vol	vol	NOUN
ftr-367	137	3	.	.	PUNCT
ftr-367	137	4	9:2	9:2	NUM
ftr-367	137	5	increasing	increase	VERB
ftr-367	137	6	retirement	retirement	NOUN
ftr-367	137	7	savings	saving	NOUN
ftr-367	137	8	for	for	ADP
ftr-367	137	9	as	as	ADV
ftr-367	137	10	many	many	ADJ
ftr-367	137	11	working	work	VERB
ftr-367	137	12	people	people	NOUN
ftr-367	137	13	as	as	ADP
ftr-367	137	14	possible	possible	ADJ
ftr-367	137	15	.	.	PUNCT
ftr-367	138	1	understood	understand	VERB
ftr-367	138	2	another	another	DET
ftr-367	138	3	way	way	NOUN
ftr-367	138	4	,	,	PUNCT
ftr-367	138	5	however	however	ADV
ftr-367	138	6	,	,	PUNCT
ftr-367	138	7	this	this	DET
ftr-367	138	8	upside	upside	ADJ
ftr-367	138	9	-	-	PUNCT
ftr-367	138	10	down	down	ADP
ftr-367	138	11	tax	tax	NOUN
ftr-367	138	12	subsidy	subsidy	NOUN
ftr-367	138	13	is	be	AUX
ftr-367	138	14	an	an	DET
ftr-367	138	15	arguably	arguably	ADV
ftr-367	138	16	rational	rational	ADJ
ftr-367	138	17	component	component	NOUN
ftr-367	138	18	of	of	ADP
ftr-367	138	19	a	a	DET
ftr-367	138	20	two	two	NUM
ftr-367	138	21	-	-	PUNCT
ftr-367	138	22	step	step	NOUN
ftr-367	138	23	governmental	governmental	ADJ
ftr-367	138	24	strategy	strategy	NOUN
ftr-367	138	25	to	to	PART
ftr-367	138	26	enlist	enlist	VERB
ftr-367	138	27	the	the	DET
ftr-367	138	28	private	private	ADJ
ftr-367	138	29	sector	sector	NOUN
ftr-367	138	30	in	in	ADP
ftr-367	138	31	building	build	VERB
ftr-367	138	32	retirement	retirement	NOUN
ftr-367	138	33	savings	saving	NOUN
ftr-367	138	34	for	for	ADP
ftr-367	138	35	lowerand	lowerand	NOUN
ftr-367	138	36	moderateincome	moderateincome	PROPN
ftr-367	138	37	workers	worker	NOUN
ftr-367	138	38	.	.	PUNCT
ftr-367	139	1	the	the	DET
ftr-367	139	2	strategy	strategy	NOUN
ftr-367	139	3	is	be	AUX
ftr-367	139	4	,	,	PUNCT
ftr-367	139	5	first	first	ADV
ftr-367	139	6	,	,	PUNCT
ftr-367	139	7	to	to	PART
ftr-367	139	8	make	make	VERB
ftr-367	139	9	the	the	DET
ftr-367	139	10	tax	tax	NOUN
ftr-367	139	11	benefits	benefit	NOUN
ftr-367	139	12	of	of	ADP
ftr-367	139	13	employer	employer	NOUN
ftr-367	139	14	-	-	PUNCT
ftr-367	139	15	sponsored	sponsor	VERB
ftr-367	139	16	plans	plan	NOUN
ftr-367	139	17	sufficiently	sufficiently	ADV
ftr-367	139	18	attractive	attractive	ADJ
ftr-367	139	19	to	to	ADP
ftr-367	139	20	the	the	DET
ftr-367	139	21	tax	tax	NOUN
ftr-367	139	22	-	-	PUNCT
ftr-367	139	23	sensitive	sensitive	ADJ
ftr-367	139	24	people	people	NOUN
ftr-367	139	25	who	who	PRON
ftr-367	139	26	own	own	VERB
ftr-367	139	27	and	and	CCONJ
ftr-367	139	28	manage	manage	VERB
ftr-367	139	29	businesses	business	NOUN
ftr-367	139	30	so	so	SCONJ
ftr-367	139	31	that	that	SCONJ
ftr-367	139	32	they	they	PRON
ftr-367	139	33	will	will	AUX
ftr-367	139	34	decide	decide	VERB
ftr-367	139	35	to	to	PART
ftr-367	139	36	set	set	VERB
ftr-367	139	37	up	up	ADP
ftr-367	139	38	plans	plan	NOUN
ftr-367	139	39	to	to	PART
ftr-367	139	40	capture	capture	VERB
ftr-367	139	41	tax	tax	NOUN
ftr-367	139	42	benefits	benefit	NOUN
ftr-367	139	43	for	for	ADP
ftr-367	139	44	themselves	themselves	PRON
ftr-367	139	45	,	,	PUNCT
ftr-367	139	46	and	and	CCONJ
ftr-367	139	47	,	,	PUNCT
ftr-367	139	48	second	second	ADJ
ftr-367	139	49	,	,	PUNCT
ftr-367	139	50	to	to	PART
ftr-367	139	51	require	require	VERB
ftr-367	139	52	such	such	ADJ
ftr-367	139	53	plans	plan	NOUN
ftr-367	139	54	,	,	PUNCT
ftr-367	139	55	once	once	ADV
ftr-367	139	56	established	establish	VERB
ftr-367	139	57	,	,	PUNCT
ftr-367	139	58	to	to	PART
ftr-367	139	59	provide	provide	VERB
ftr-367	139	60	meaningful	meaningful	ADJ
ftr-367	139	61	benefits	benefit	NOUN
ftr-367	139	62	not	not	PART
ftr-367	139	63	only	only	ADV
ftr-367	139	64	to	to	ADP
ftr-367	139	65	the	the	DET
ftr-367	139	66	people	people	NOUN
ftr-367	139	67	who	who	PRON
ftr-367	139	68	set	set	VERB
ftr-367	139	69	them	they	PRON
ftr-367	139	70	up	up	ADP
ftr-367	139	71	,	,	PUNCT
ftr-367	139	72	but	but	CCONJ
ftr-367	139	73	also	also	ADV
ftr-367	139	74	to	to	PART
ftr-367	139	75	lowerand	lowerand	VERB
ftr-367	139	76	moderate	moderate	ADJ
ftr-367	139	77	-	-	PUNCT
ftr-367	139	78	income	income	NOUN
ftr-367	139	79	workers	worker	NOUN
ftr-367	139	80	.	.	PUNCT
ftr-367	140	1	30	30	NUM
ftr-367	140	2	the	the	DET
ftr-367	140	3	code	code	NOUN
ftr-367	140	4	effects	effect	NOUN
ftr-367	140	5	the	the	DET
ftr-367	140	6	latter	latter	ADJ
ftr-367	140	7	part	part	NOUN
ftr-367	140	8	of	of	ADP
ftr-367	140	9	the	the	DET
ftr-367	140	10	strategy	strategy	NOUN
ftr-367	140	11	through	through	ADP
ftr-367	140	12	a	a	DET
ftr-367	140	13	series	series	NOUN
ftr-367	140	14	of	of	ADP
ftr-367	140	15	statutory	statutory	ADJ
ftr-367	140	16	provisions	provision	NOUN
ftr-367	140	17	,	,	PUNCT
ftr-367	140	18	most	most	ADV
ftr-367	140	19	prominently	prominently	ADV
ftr-367	140	20	the	the	DET
ftr-367	140	21	nondiscrimination	nondiscrimination	NOUN
ftr-367	140	22	rules	rule	NOUN
ftr-367	140	23	,	,	PUNCT
ftr-367	140	24	which	which	PRON
ftr-367	140	25	require	require	VERB
ftr-367	140	26	plans	plan	NOUN
ftr-367	140	27	to	to	PART
ftr-367	140	28	cover	cover	VERB
ftr-367	140	29	a	a	DET
ftr-367	140	30	percentage	percentage	NOUN
ftr-367	140	31	of	of	ADP
ftr-367	140	32	a	a	DET
ftr-367	140	33	firm	firm	NOUN
ftr-367	140	34	’s	’s	PART
ftr-367	140	35	non	non	ADJ
ftr-367	140	36	-	-	ADJ
ftr-367	140	37	highly	highly	ADV
ftr-367	140	38	compensated	compensated	ADJ
ftr-367	140	39	employees	employee	NOUN
ftr-367	140	40	31	31	NUM
ftr-367	140	41	and	and	CCONJ
ftr-367	140	42	to	to	PART
ftr-367	140	43	provide	provide	VERB
ftr-367	140	44	them	they	PRON
ftr-367	140	45	with	with	ADP
ftr-367	140	46	benefits	benefit	NOUN
ftr-367	140	47	comparable	comparable	ADJ
ftr-367	140	48	,	,	PUNCT
ftr-367	140	49	as	as	ADP
ftr-367	140	50	a	a	DET
ftr-367	140	51	percentage	percentage	NOUN
ftr-367	140	52	of	of	ADP
ftr-367	140	53	pay	pay	NOUN
ftr-367	140	54	,	,	PUNCT
ftr-367	140	55	to	to	ADP
ftr-367	140	56	the	the	DET
ftr-367	140	57	benefits	benefit	NOUN
ftr-367	140	58	earned	earn	VERB
ftr-367	140	59	by	by	ADP
ftr-367	140	60	the	the	DET
ftr-367	140	61	highly	highly	ADV
ftr-367	140	62	compensated	compensate	VERB
ftr-367	140	63	.	.	PUNCT
ftr-367	141	1	32	32	NUM
ftr-367	142	1	the	the	DET
ftr-367	142	2	pension	pension	NOUN
ftr-367	142	3	economist	economist	NOUN
ftr-367	142	4	alicia	alicia	PROPN
ftr-367	142	5	munnell	munnell	PROPN
ftr-367	142	6	described	describe	VERB
ftr-367	142	7	this	this	DET
ftr-367	142	8	elaborate	elaborate	ADJ
ftr-367	142	9	two	two	NUM
ftr-367	142	10	-	-	PUNCT
ftr-367	142	11	step	step	NOUN
ftr-367	142	12	in	in	ADP
ftr-367	142	13	this	this	DET
ftr-367	142	14	way	way	NOUN
ftr-367	142	15	:	:	PUNCT
ftr-367	142	16	“	"	PUNCT
ftr-367	142	17	the	the	DET
ftr-367	142	18	rationale	rationale	NOUN
ftr-367	142	19	for	for	ADP
ftr-367	142	20	favorable	favorable	ADJ
ftr-367	142	21	tax	tax	NOUN
ftr-367	142	22	treatment	treatment	NOUN
ftr-367	142	23	of	of	ADP
ftr-367	142	24	qualified	qualified	ADJ
ftr-367	142	25	plans	plan	NOUN
ftr-367	142	26	is	be	AUX
ftr-367	142	27	that	that	SCONJ
ftr-367	142	28	retirement	retirement	NOUN
ftr-367	142	29	benefits	benefit	NOUN
ftr-367	142	30	for	for	ADP
ftr-367	142	31	rank	rank	NOUN
ftr-367	142	32	-	-	PUNCT
ftr-367	142	33	and	and	CCONJ
ftr-367	142	34	-	-	PUNCT
ftr-367	142	35	file	file	NOUN
ftr-367	142	36	employees	employee	NOUN
ftr-367	142	37	will	will	AUX
ftr-367	142	38	exist	exist	VERB
ftr-367	142	39	if	if	SCONJ
ftr-367	142	40	congress	congress	PROPN
ftr-367	142	41	provides	provide	VERB
ftr-367	142	42	tax	tax	NOUN
ftr-367	142	43	incentives	incentive	NOUN
ftr-367	142	44	that	that	PRON
ftr-367	142	45	induce	induce	VERB
ftr-367	142	46	higher	high	ADJ
ftr-367	142	47	paid	pay	VERB
ftr-367	142	48	employees	employee	NOUN
ftr-367	142	49	to	to	PART
ftr-367	142	50	support	support	VERB
ftr-367	142	51	the	the	DET
ftr-367	142	52	establishment	establishment	NOUN
ftr-367	142	53	of	of	ADP
ftr-367	142	54	employer	employer	NOUN
ftr-367	142	55	-	-	PUNCT
ftr-367	142	56	sponsored	sponsor	VERB
ftr-367	142	57	pension	pension	NOUN
ftr-367	142	58	plans	plan	NOUN
ftr-367	142	59	.	.	PUNCT
ftr-367	142	60	”	"	PUNCT
ftr-367	143	1	33	33	NUM
ftr-367	143	2	this	this	DET
ftr-367	143	3	carrot	carrot	NOUN
ftr-367	143	4	/	/	SYM
ftr-367	143	5	stick	stick	NOUN
ftr-367	143	6	pension	pension	NOUN
ftr-367	143	7	tax	tax	NOUN
ftr-367	143	8	regime	regime	NOUN
ftr-367	143	9	has	have	AUX
ftr-367	143	10	been	be	AUX
ftr-367	143	11	subject	subject	ADJ
ftr-367	143	12	to	to	ADP
ftr-367	143	13	criticism	criticism	NOUN
ftr-367	143	14	.	.	PUNCT
ftr-367	144	1	34	34	NUM
ftr-367	144	2	many	many	ADJ
ftr-367	144	3	firms	firm	NOUN
ftr-367	144	4	respond	respond	VERB
ftr-367	144	5	to	to	ADP
ftr-367	144	6	the	the	DET
ftr-367	144	7	tax	tax	NOUN
ftr-367	144	8	incentive	incentive	NOUN
ftr-367	144	9	to	to	PART
ftr-367	144	10	create	create	VERB
ftr-367	144	11	plans	plan	NOUN
ftr-367	144	12	,	,	PUNCT
ftr-367	144	13	but	but	CCONJ
ftr-367	144	14	manipulate	manipulate	VERB
ftr-367	144	15	the	the	DET
ftr-367	144	16	labyrinth	labyrinth	ADJ
ftr-367	144	17	complexities	complexity	NOUN
ftr-367	144	18	of	of	ADP
ftr-367	144	19	the	the	DET
ftr-367	144	20	nondiscrimination	nondiscrimination	NOUN
ftr-367	144	21	rules	rule	NOUN
ftr-367	144	22	to	to	PART
ftr-367	144	23	minimize	minimize	VERB
ftr-367	144	24	benefits	benefit	NOUN
ftr-367	144	25	for	for	ADP
ftr-367	144	26	rank	rank	NOUN
ftr-367	144	27	-	-	PUNCT
ftr-367	144	28	and	and	CCONJ
ftr-367	144	29	-	-	PUNCT
ftr-367	144	30	file	file	NOUN
ftr-367	144	31	employees	employee	NOUN
ftr-367	144	32	and	and	CCONJ
ftr-367	144	33	maximize	maximize	VERB
ftr-367	144	34	them	they	PRON
ftr-367	144	35	for	for	ADP
ftr-367	144	36	more	more	ADV
ftr-367	144	37	affluent	affluent	ADJ
ftr-367	144	38	employees	employee	NOUN
ftr-367	144	39	,	,	PUNCT
ftr-367	144	40	who	who	PRON
ftr-367	144	41	in	in	ADP
ftr-367	144	42	the	the	DET
ftr-367	144	43	absence	absence	NOUN
ftr-367	144	44	of	of	ADP
ftr-367	144	45	employer	employer	NOUN
ftr-367	144	46	-	-	PUNCT
ftr-367	144	47	sponsored	sponsor	VERB
ftr-367	144	48	plans	plan	NOUN
ftr-367	144	49	would	would	AUX
ftr-367	144	50	presumably	presumably	ADV
ftr-367	144	51	save	save	VERB
ftr-367	144	52	for	for	ADP
ftr-367	144	53	retirement	retirement	NOUN
ftr-367	144	54	on	on	ADP
ftr-367	144	55	their	their	PRON
ftr-367	144	56	own	own	ADJ
ftr-367	144	57	,	,	PUNCT
ftr-367	144	58	at	at	ADP
ftr-367	144	59	least	least	ADJ
ftr-367	144	60	to	to	ADP
ftr-367	144	61	some	some	DET
ftr-367	144	62	extent	extent	NOUN
ftr-367	144	63	.	.	PUNCT
ftr-367	145	1	35	35	NUM
ftr-367	146	1	moreover	moreover	ADV
ftr-367	146	2	,	,	PUNCT
ftr-367	146	3	some	some	DET
ftr-367	146	4	firms	firm	NOUN
ftr-367	146	5	(	(	PUNCT
ftr-367	146	6	particularly	particularly	ADV
ftr-367	146	7	marginal	marginal	ADJ
ftr-367	146	8	firms	firm	NOUN
ftr-367	146	9	)	)	PUNCT
ftr-367	146	10	simply	simply	ADV
ftr-367	146	11	do	do	AUX
ftr-367	146	12	not	not	PART
ftr-367	146	13	respond	respond	VERB
ftr-367	146	14	to	to	ADP
ftr-367	146	15	the	the	DET
ftr-367	146	16	incentives	incentive	NOUN
ftr-367	146	17	and	and	CCONJ
ftr-367	146	18	fail	fail	VERB
ftr-367	146	19	to	to	PART
ftr-367	146	20	sponsor	sponsor	VERB
ftr-367	146	21	pension	pension	NOUN
ftr-367	146	22	plans	plan	NOUN
ftr-367	146	23	.	.	PUNCT
ftr-367	147	1	36	36	NUM
ftr-367	147	2	thus	thus	ADV
ftr-367	147	3	,	,	PUNCT
ftr-367	147	4	the	the	DET
ftr-367	147	5	system	system	NOUN
ftr-367	147	6	is	be	AUX
ftr-367	147	7	both	both	DET
ftr-367	147	8	30	30	NUM
ftr-367	147	9	.	.	PUNCT
ftr-367	148	1	see	see	VERB
ftr-367	148	2	,	,	PUNCT
ftr-367	148	3	e.g.	e.g.	ADV
ftr-367	148	4	,	,	PUNCT
ftr-367	148	5	daniel	daniel	PROPN
ftr-367	148	6	i.	i.	PROPN
ftr-367	148	7	halperin	halperin	PROPN
ftr-367	148	8	,	,	PUNCT
ftr-367	148	9	tax	tax	NOUN
ftr-367	148	10	policy	policy	NOUN
ftr-367	148	11	and	and	CCONJ
ftr-367	148	12	retirement	retirement	NOUN
ftr-367	148	13	income	income	NOUN
ftr-367	148	14	:	:	PUNCT
ftr-367	148	15	a	a	DET
ftr-367	148	16	rational	rational	ADJ
ftr-367	148	17	model	model	NOUN
ftr-367	148	18	for	for	ADP
ftr-367	148	19	the	the	DET
ftr-367	148	20	21st	21st	ADJ
ftr-367	148	21	century	century	NOUN
ftr-367	148	22	,	,	PUNCT
ftr-367	148	23	search	search	NOUN
ftr-367	148	24	for	for	ADP
ftr-367	148	25	a	a	DET
ftr-367	148	26	national	national	ADJ
ftr-367	148	27	retirement	retirement	PROPN
ftr-367	148	28	income	income	NOUN
ftr-367	148	29	policy	policy	NOUN
ftr-367	148	30	157	157	NUM
ftr-367	148	31	(	(	PUNCT
ftr-367	148	32	1987	1987	NUM
ftr-367	148	33	)	)	PUNCT
ftr-367	148	34	.	.	PUNCT
ftr-367	149	1	31	31	NUM
ftr-367	149	2	.	.	PUNCT
ftr-367	150	1	irc	irc	PROPN
ftr-367	150	2	§	§	PROPN
ftr-367	150	3	410	410	NUM
ftr-367	150	4	.	.	PUNCT
ftr-367	150	5	32	32	NUM
ftr-367	150	6	.	.	PUNCT
ftr-367	151	1	irc	irc	PROPN
ftr-367	151	2	§	§	PROPN
ftr-367	151	3	401(a)(4	401(a)(4	PROPN
ftr-367	151	4	)	)	PUNCT
ftr-367	151	5	.	.	PUNCT
ftr-367	152	1	33	33	NUM
ftr-367	152	2	.	.	PUNCT
ftr-367	153	1	alicia	alicia	PROPN
ftr-367	153	2	munnell	munnell	PROPN
ftr-367	153	3	,	,	PUNCT
ftr-367	153	4	the	the	DET
ftr-367	153	5	economics	economic	NOUN
ftr-367	153	6	of	of	ADP
ftr-367	153	7	private	private	ADJ
ftr-367	153	8	pensions	pension	NOUN
ftr-367	153	9	51	51	NUM
ftr-367	153	10	(	(	PUNCT
ftr-367	153	11	1982	1982	NUM
ftr-367	153	12	)	)	PUNCT
ftr-367	153	13	.	.	PUNCT
ftr-367	154	1	34	34	NUM
ftr-367	154	2	.	.	X
ftr-367	155	1	see	see	VERB
ftr-367	155	2	,	,	PUNCT
ftr-367	155	3	bruce	bruce	PROPN
ftr-367	155	4	wolk	wolk	NOUN
ftr-367	155	5	,	,	PUNCT
ftr-367	155	6	discrimination	discrimination	NOUN
ftr-367	155	7	rules	rule	NOUN
ftr-367	155	8	for	for	ADP
ftr-367	155	9	qualified	qualified	ADJ
ftr-367	155	10	retirement	retirement	NOUN
ftr-367	155	11	plans	plan	NOUN
ftr-367	155	12	:	:	PUNCT
ftr-367	155	13	good	good	ADJ
ftr-367	155	14	intentions	intention	NOUN
ftr-367	155	15	confront	confront	VERB
ftr-367	155	16	economic	economic	ADJ
ftr-367	155	17	reality	reality	NOUN
ftr-367	155	18	,	,	PUNCT
ftr-367	155	19	70	70	NUM
ftr-367	155	20	va	va	NOUN
ftr-367	155	21	.	.	PUNCT
ftr-367	156	1	l.	l.	PROPN
ftr-367	156	2	rev	rev	PROPN
ftr-367	156	3	.	.	PROPN
ftr-367	156	4	419	419	NUM
ftr-367	156	5	(	(	PUNCT
ftr-367	156	6	1983	1983	NUM
ftr-367	156	7	)	)	PUNCT
ftr-367	156	8	.	.	PUNCT
ftr-367	157	1	the	the	DET
ftr-367	157	2	regime	regime	NOUN
ftr-367	157	3	has	have	AUX
ftr-367	157	4	been	be	AUX
ftr-367	157	5	called	call	VERB
ftr-367	157	6	“	"	PUNCT
ftr-367	157	7	rube	rube	NOUN
ftr-367	157	8	goldbergian	goldbergian	NOUN
ftr-367	157	9	.	.	PUNCT
ftr-367	157	10	”	"	PUNCT
ftr-367	158	1	see	see	VERB
ftr-367	158	2	,	,	PUNCT
ftr-367	158	3	trickle	trickle	NOUN
ftr-367	158	4	-	-	PUNCT
ftr-367	158	5	down	down	ADP
ftr-367	158	6	theory	theory	NOUN
ftr-367	158	7	for	for	ADP
ftr-367	158	8	pensions	pension	NOUN
ftr-367	158	9	,	,	PUNCT
ftr-367	158	10	supra	supra	PROPN
ftr-367	158	11	note	note	NOUN
ftr-367	158	12	2	2	NUM
ftr-367	158	13	.	.	NOUN
ftr-367	158	14	35	35	NUM
ftr-367	158	15	.	.	PUNCT
ftr-367	159	1	i	i	PRON
ftr-367	159	2	d.	d.	PROPN
ftr-367	159	3	36	36	NUM
ftr-367	159	4	.	.	PUNCT
ftr-367	160	1	employee	employee	NOUN
ftr-367	160	2	benefits	benefit	VERB
ftr-367	160	3	research	research	PROPN
ftr-367	160	4	institute	institute	PROPN
ftr-367	160	5	,	,	PUNCT
ftr-367	160	6	2004	2004	NUM
ftr-367	160	7	small	small	ADJ
ftr-367	160	8	employer	employer	NOUN
ftr-367	160	9	retirement	retirement	NOUN
ftr-367	160	10	survey	survey	NOUN
ftr-367	160	11	(	(	PUNCT
ftr-367	160	12	only	only	ADV
ftr-367	160	13	28	28	NUM
ftr-367	160	14	%	%	NOUN
ftr-367	160	15	of	of	ADP
ftr-367	160	16	employees	employee	NOUN
ftr-367	160	17	at	at	ADP
ftr-367	160	18	firms	firm	NOUN
ftr-367	160	19	of	of	ADP
ftr-367	160	20	fewer	few	ADJ
ftr-367	160	21	than	than	ADP
ftr-367	160	22	100	100	NUM
ftr-367	160	23	are	be	AUX
ftr-367	160	24	covered	cover	VERB
ftr-367	160	25	by	by	ADP
ftr-367	160	26	retirement	retirement	NOUN
ftr-367	160	27	plans	plan	NOUN
ftr-367	160	28	;	;	PUNCT
ftr-367	160	29	only	only	ADV
ftr-367	160	30	20	20	NUM
ftr-367	160	31	%	%	NOUN
ftr-367	160	32	of	of	ADP
ftr-367	160	33	employers	employer	NOUN
ftr-367	160	34	with	with	ADP
ftr-367	160	35	fewer	few	ADJ
ftr-367	160	36	than	than	ADP
ftr-367	160	37	25	25	NUM
ftr-367	160	38	employees	employee	NOUN
ftr-367	160	39	sponsor	sponsor	VERB
ftr-367	160	40	retirement	retirement	NOUN
ftr-367	160	41	plans	plan	NOUN
ftr-367	160	42	)	)	PUNCT
ftr-367	160	43	.	.	PUNCT
ftr-367	161	1	2008	2008	NUM
ftr-367	161	2	]	]	PUNCT
ftr-367	162	1	slouching	slouch	VERB
ftr-367	162	2	towards	towards	ADP
ftr-367	162	3	a	a	DET
ftr-367	162	4	consumption	consumption	NOUN
ftr-367	162	5	tax	tax	NOUN
ftr-367	162	6	127	127	NUM
ftr-367	162	7	over	over	ADP
ftr-367	162	8	-	-	PUNCT
ftr-367	162	9	inclusive	inclusive	NOUN
ftr-367	162	10	in	in	SCONJ
ftr-367	162	11	that	that	SCONJ
ftr-367	162	12	it	it	PRON
ftr-367	162	13	provides	provide	VERB
ftr-367	162	14	benefits	benefit	NOUN
ftr-367	162	15	for	for	ADP
ftr-367	162	16	those	those	PRON
ftr-367	162	17	who	who	PRON
ftr-367	162	18	would	would	AUX
ftr-367	162	19	save	save	VERB
ftr-367	162	20	for	for	ADP
ftr-367	162	21	their	their	PRON
ftr-367	162	22	own	own	ADJ
ftr-367	162	23	retirement	retirement	NOUN
ftr-367	162	24	without	without	ADP
ftr-367	162	25	the	the	DET
ftr-367	162	26	tax	tax	NOUN
ftr-367	162	27	incentives	incentive	NOUN
ftr-367	162	28	,	,	PUNCT
ftr-367	162	29	and	and	CCONJ
ftr-367	162	30	under	under	NOUN
ftr-367	162	31	-	-	PUNCT
ftr-367	162	32	inclusive	inclusive	ADJ
ftr-367	162	33	because	because	SCONJ
ftr-367	162	34	it	it	PRON
ftr-367	162	35	fails	fail	VERB
ftr-367	162	36	to	to	PART
ftr-367	162	37	provide	provide	VERB
ftr-367	162	38	meaningful	meaningful	ADJ
ftr-367	162	39	benefits	benefit	NOUN
ftr-367	162	40	to	to	ADP
ftr-367	162	41	many	many	ADJ
ftr-367	162	42	lowand	lowand	ADJ
ftr-367	162	43	middle	middle	ADJ
ftr-367	162	44	-	-	PUNCT
ftr-367	162	45	income	income	NOUN
ftr-367	162	46	workers	worker	NOUN
ftr-367	162	47	.	.	PUNCT
ftr-367	163	1	but	but	CCONJ
ftr-367	163	2	the	the	DET
ftr-367	163	3	system	system	NOUN
ftr-367	163	4	does	do	AUX
ftr-367	163	5	provide	provide	VERB
ftr-367	163	6	at	at	ADP
ftr-367	163	7	least	least	ADJ
ftr-367	163	8	some	some	PRON
ftr-367	163	9	benefits	benefit	NOUN
ftr-367	163	10	for	for	ADP
ftr-367	163	11	many	many	ADJ
ftr-367	163	12	millions	million	NOUN
ftr-367	163	13	of	of	ADP
ftr-367	163	14	people	people	NOUN
ftr-367	163	15	,	,	PUNCT
ftr-367	163	16	with	with	ADP
ftr-367	163	17	a	a	DET
ftr-367	163	18	coverage	coverage	NOUN
ftr-367	163	19	rate	rate	NOUN
ftr-367	163	20	of	of	ADP
ftr-367	163	21	approximately	approximately	ADV
ftr-367	163	22	50	50	NUM
ftr-367	163	23	%	%	NOUN
ftr-367	163	24	of	of	ADP
ftr-367	163	25	the	the	DET
ftr-367	163	26	full	full	ADJ
ftr-367	163	27	-	-	PUNCT
ftr-367	163	28	time	time	NOUN
ftr-367	163	29	private	private	ADJ
ftr-367	163	30	workforce	workforce	NOUN
ftr-367	163	31	between	between	ADP
ftr-367	163	32	ages	age	NOUN
ftr-367	163	33	25	25	NUM
ftr-367	163	34	and	and	CCONJ
ftr-367	163	35	65	65	NUM
ftr-367	163	36	.	.	NOUN
ftr-367	163	37	37	37	NUM
ftr-367	163	38	while	while	SCONJ
ftr-367	163	39	one	one	PRON
ftr-367	163	40	can	can	AUX
ftr-367	163	41	argue	argue	VERB
ftr-367	163	42	whether	whether	SCONJ
ftr-367	163	43	the	the	DET
ftr-367	163	44	system	system	NOUN
ftr-367	163	45	is	be	AUX
ftr-367	163	46	a	a	DET
ftr-367	163	47	cup	cup	NOUN
ftr-367	163	48	half	half	ADV
ftr-367	163	49	-	-	PUNCT
ftr-367	163	50	full	full	ADJ
ftr-367	163	51	or	or	CCONJ
ftr-367	163	52	half	half	ADV
ftr-367	163	53	-	-	PUNCT
ftr-367	163	54	empty	empty	ADJ
ftr-367	163	55	,	,	PUNCT
ftr-367	163	56	by	by	ADP
ftr-367	163	57	the	the	DET
ftr-367	163	58	numbers	number	NOUN
ftr-367	163	59	we	we	PRON
ftr-367	163	60	can	can	AUX
ftr-367	163	61	say	say	VERB
ftr-367	163	62	that	that	SCONJ
ftr-367	163	63	the	the	DET
ftr-367	163	64	employer	employer	NOUN
ftr-367	163	65	-	-	PUNCT
ftr-367	163	66	sponsored	sponsor	VERB
ftr-367	163	67	retirement	retirement	NOUN
ftr-367	163	68	system	system	NOUN
ftr-367	163	69	provides	provide	VERB
ftr-367	163	70	an	an	DET
ftr-367	163	71	important	important	ADJ
ftr-367	163	72	source	source	NOUN
ftr-367	163	73	of	of	ADP
ftr-367	163	74	some	some	DET
ftr-367	163	75	retirement	retirement	NOUN
ftr-367	163	76	income	income	NOUN
ftr-367	163	77	security	security	NOUN
ftr-367	163	78	for	for	ADP
ftr-367	163	79	many	many	ADJ
ftr-367	163	80	individuals	individual	NOUN
ftr-367	163	81	.	.	PUNCT
ftr-367	164	1	the	the	DET
ftr-367	164	2	societal	societal	ADJ
ftr-367	164	3	goal	goal	NOUN
ftr-367	164	4	of	of	ADP
ftr-367	164	5	creating	create	VERB
ftr-367	164	6	adequate	adequate	ADJ
ftr-367	164	7	retirement	retirement	NOUN
ftr-367	164	8	income	income	NOUN
ftr-367	164	9	security	security	NOUN
ftr-367	164	10	through	through	ADP
ftr-367	164	11	tax	tax	NOUN
ftr-367	164	12	-	-	PUNCT
ftr-367	164	13	benefited	benefit	VERB
ftr-367	164	14	savings	saving	NOUN
ftr-367	164	15	arrangements	arrangement	NOUN
ftr-367	164	16	requires	require	VERB
ftr-367	164	17	more	more	ADJ
ftr-367	164	18	than	than	ADP
ftr-367	164	19	wide	wide	ADJ
ftr-367	164	20	participation	participation	NOUN
ftr-367	164	21	:	:	PUNCT
ftr-367	164	22	it	it	PRON
ftr-367	164	23	also	also	ADV
ftr-367	164	24	requires	require	VERB
ftr-367	164	25	,	,	PUNCT
ftr-367	164	26	first	first	ADV
ftr-367	164	27	,	,	PUNCT
ftr-367	164	28	that	that	PRON
ftr-367	164	29	plan	plan	NOUN
ftr-367	164	30	assets	asset	NOUN
ftr-367	164	31	are	be	AUX
ftr-367	164	32	invested	invest	VERB
ftr-367	164	33	prudently	prudently	ADV
ftr-367	164	34	and	and	CCONJ
ftr-367	164	35	free	free	ADJ
ftr-367	164	36	of	of	ADP
ftr-367	164	37	conflicts	conflict	NOUN
ftr-367	164	38	of	of	ADP
ftr-367	164	39	interest	interest	NOUN
ftr-367	164	40	38	38	NUM
ftr-367	164	41	so	so	SCONJ
ftr-367	164	42	that	that	SCONJ
ftr-367	164	43	investment	investment	NOUN
ftr-367	164	44	returns	return	NOUN
ftr-367	164	45	are	be	AUX
ftr-367	164	46	maximized	maximize	VERB
ftr-367	164	47	,	,	PUNCT
ftr-367	164	48	and	and	CCONJ
ftr-367	164	49	second	second	ADJ
ftr-367	164	50	,	,	PUNCT
ftr-367	164	51	that	that	SCONJ
ftr-367	164	52	the	the	DET
ftr-367	164	53	savings	saving	NOUN
ftr-367	164	54	once	once	ADV
ftr-367	164	55	created	create	VERB
ftr-367	164	56	are	be	AUX
ftr-367	164	57	used	use	VERB
ftr-367	164	58	to	to	PART
ftr-367	164	59	provide	provide	VERB
ftr-367	164	60	retirement	retirement	NOUN
ftr-367	164	61	income	income	NOUN
ftr-367	164	62	.	.	PUNCT
ftr-367	165	1	39	39	NUM
ftr-367	165	2	the	the	DET
ftr-367	165	3	internal	internal	ADJ
ftr-367	165	4	revenue	revenue	NOUN
ftr-367	165	5	code	code	NOUN
ftr-367	165	6	,	,	PUNCT
ftr-367	165	7	and	and	CCONJ
ftr-367	165	8	especially	especially	ADV
ftr-367	165	9	title	title	VERB
ftr-367	165	10	i	i	PRON
ftr-367	165	11	of	of	ADP
ftr-367	165	12	erisa	erisa	NOUN
ftr-367	165	13	,	,	PUNCT
ftr-367	165	14	establish	establish	VERB
ftr-367	165	15	a	a	DET
ftr-367	165	16	scheme	scheme	NOUN
ftr-367	165	17	of	of	ADP
ftr-367	165	18	fiduciary	fiduciary	ADJ
ftr-367	165	19	regulation	regulation	NOUN
ftr-367	165	20	based	base	VERB
ftr-367	165	21	on	on	ADP
ftr-367	165	22	traditional	traditional	ADJ
ftr-367	165	23	trust	trust	NOUN
ftr-367	165	24	law	law	NOUN
ftr-367	165	25	and	and	CCONJ
ftr-367	165	26	insights	insight	NOUN
ftr-367	165	27	from	from	ADP
ftr-367	165	28	modern	modern	ADJ
ftr-367	165	29	portfolio	portfolio	NOUN
ftr-367	165	30	theory	theory	NOUN
ftr-367	165	31	,	,	PUNCT
ftr-367	165	32	which	which	PRON
ftr-367	165	33	at	at	ADP
ftr-367	165	34	least	least	ADJ
ftr-367	165	35	in	in	ADP
ftr-367	165	36	theory	theory	NOUN
ftr-367	165	37	should	should	AUX
ftr-367	165	38	maximize	maximize	VERB
ftr-367	165	39	investment	investment	NOUN
ftr-367	165	40	return	return	NOUN
ftr-367	165	41	.	.	PUNCT
ftr-367	166	1	40	40	NUM
ftr-367	166	2	in	in	ADP
ftr-367	166	3	particular	particular	ADJ
ftr-367	166	4	,	,	PUNCT
ftr-367	166	5	title	title	NOUN
ftr-367	166	6	i	i	PRON
ftr-367	166	7	of	of	ADP
ftr-367	166	8	erisa	erisa	NOUN
ftr-367	166	9	provides	provide	VERB
ftr-367	166	10	that	that	PRON
ftr-367	166	11	plan	plan	NOUN
ftr-367	166	12	fiduciaries	fiduciary	NOUN
ftr-367	166	13	act	act	VERB
ftr-367	166	14	with	with	ADP
ftr-367	166	15	appropriate	appropriate	ADJ
ftr-367	166	16	prudence	prudence	NOUN
ftr-367	166	17	and	and	CCONJ
ftr-367	166	18	loyalty	loyalty	NOUN
ftr-367	166	19	to	to	ADP
ftr-367	166	20	participants	participant	NOUN
ftr-367	166	21	when	when	SCONJ
ftr-367	166	22	they	they	PRON
ftr-367	166	23	make	make	VERB
ftr-367	166	24	investments	investment	NOUN
ftr-367	166	25	,	,	PUNCT
ftr-367	166	26	41	41	NUM
ftr-367	166	27	and	and	CCONJ
ftr-367	166	28	that	that	SCONJ
ftr-367	166	29	they	they	PRON
ftr-367	166	30	diversify	diversify	VERB
ftr-367	166	31	plan	plan	NOUN
ftr-367	166	32	investments	investment	NOUN
ftr-367	166	33	in	in	ADP
ftr-367	166	34	most	most	ADJ
ftr-367	166	35	situations	situation	NOUN
ftr-367	166	36	.	.	PUNCT
ftr-367	167	1	42	42	NUM
ftr-367	167	2	there	there	PRON
ftr-367	167	3	are	be	VERB
ftr-367	167	4	three	three	NUM
ftr-367	167	5	related	relate	VERB
ftr-367	167	6	concerns	concern	NOUN
ftr-367	167	7	to	to	PART
ftr-367	167	8	ensure	ensure	VERB
ftr-367	167	9	that	that	SCONJ
ftr-367	167	10	retirement	retirement	NOUN
ftr-367	167	11	savings	saving	NOUN
ftr-367	167	12	are	be	AUX
ftr-367	167	13	in	in	ADP
ftr-367	167	14	fact	fact	NOUN
ftr-367	167	15	used	use	VERB
ftr-367	167	16	for	for	ADP
ftr-367	167	17	retirement	retirement	NOUN
ftr-367	167	18	:	:	PUNCT
ftr-367	167	19	first	first	ADV
ftr-367	167	20	,	,	PUNCT
ftr-367	167	21	that	that	SCONJ
ftr-367	167	22	the	the	DET
ftr-367	167	23	savings	saving	NOUN
ftr-367	167	24	are	be	AUX
ftr-367	167	25	not	not	PART
ftr-367	167	26	invaded	invade	VERB
ftr-367	167	27	prior	prior	ADV
ftr-367	167	28	to	to	ADP
ftr-367	167	29	retirement	retirement	NOUN
ftr-367	167	30	;	;	PUNCT
ftr-367	167	31	second	second	X
ftr-367	167	32	,	,	PUNCT
ftr-367	167	33	that	that	SCONJ
ftr-367	167	34	the	the	DET
ftr-367	167	35	savings	saving	NOUN
ftr-367	167	36	are	be	AUX
ftr-367	167	37	not	not	PART
ftr-367	167	38	exhausted	exhaust	VERB
ftr-367	167	39	prior	prior	ADV
ftr-367	167	40	to	to	ADP
ftr-367	167	41	death	death	NOUN
ftr-367	167	42	;	;	PUNCT
ftr-367	167	43	and	and	CCONJ
ftr-367	167	44	third	third	ADV
ftr-367	167	45	,	,	PUNCT
ftr-367	167	46	that	that	SCONJ
ftr-367	167	47	in	in	ADP
ftr-367	167	48	appropriate	appropriate	ADJ
ftr-367	167	49	circumstances	circumstance	NOUN
ftr-367	167	50	the	the	DET
ftr-367	167	51	savings	saving	NOUN
ftr-367	167	52	are	be	AUX
ftr-367	167	53	available	available	ADJ
ftr-367	167	54	to	to	ADP
ftr-367	167	55	the	the	DET
ftr-367	167	56	surviving	surviving	NOUN
ftr-367	167	57	spouse	spouse	NOUN
ftr-367	167	58	of	of	ADP
ftr-367	167	59	the	the	DET
ftr-367	167	60	pensioner	pensioner	NOUN
ftr-367	167	61	.	.	PUNCT
ftr-367	168	1	37	37	NUM
ftr-367	168	2	.	.	PUNCT
ftr-367	169	1	alicia	alicia	PROPN
ftr-367	169	2	munnell	munnell	PROPN
ftr-367	169	3	&	&	CCONJ
ftr-367	169	4	annika	annika	PROPN
ftr-367	169	5	sunden	sunden	PROPN
ftr-367	169	6	,	,	PUNCT
ftr-367	169	7	private	private	ADJ
ftr-367	169	8	pensions	pension	NOUN
ftr-367	169	9	:	:	PUNCT
ftr-367	169	10	coverage	coverage	NOUN
ftr-367	169	11	and	and	CCONJ
ftr-367	169	12	benefit	benefit	NOUN
ftr-367	169	13	trends	trend	NOUN
ftr-367	169	14	1	1	NUM
ftr-367	169	15	,	,	PUNCT
ftr-367	169	16	available	available	ADJ
ftr-367	169	17	at	at	ADP
ftr-367	169	18	www.outfuture.org/articles/200109270824.pdf	www.outfuture.org/articles/200109270824.pdf	PROPN
ftr-367	169	19	.	.	PUNCT
ftr-367	170	1	38	38	NUM
ftr-367	170	2	.	.	PUNCT
ftr-367	171	1	see	see	VERB
ftr-367	171	2	,	,	PUNCT
ftr-367	171	3	erisa	erisa	NOUN
ftr-367	171	4	§	§	PROPN
ftr-367	171	5	404(a	404(a	PROPN
ftr-367	171	6	)	)	PUNCT
ftr-367	171	7	.	.	PUNCT
ftr-367	172	1	39	39	NUM
ftr-367	172	2	.	.	PUNCT
ftr-367	173	1	see	see	VERB
ftr-367	173	2	,	,	PUNCT
ftr-367	173	3	irc	irc	PROPN
ftr-367	173	4	§	§	PROPN
ftr-367	173	5	§	§	PROPN
ftr-367	173	6	401(a)(9	401(a)(9	PROPN
ftr-367	173	7	)	)	PUNCT
ftr-367	173	8	,	,	PUNCT
ftr-367	173	9	(	(	PUNCT
ftr-367	173	10	11	11	NUM
ftr-367	173	11	)	)	PUNCT
ftr-367	173	12	&	&	CCONJ
ftr-367	173	13	(	(	PUNCT
ftr-367	173	14	13	13	NUM
ftr-367	173	15	)	)	PUNCT
ftr-367	173	16	.	.	PUNCT
ftr-367	174	1	40	40	NUM
ftr-367	174	2	.	.	PUNCT
ftr-367	175	1	see	see	VERB
ftr-367	175	2	,	,	PUNCT
ftr-367	175	3	erisa	erisa	NOUN
ftr-367	175	4	§	§	PROPN
ftr-367	175	5	§	§	PROPN
ftr-367	175	6	403	403	PROPN
ftr-367	175	7	-	-	SYM
ftr-367	175	8	410	410	NUM
ftr-367	175	9	.	.	PUNCT
ftr-367	176	1	see	see	VERB
ftr-367	176	2	,	,	PUNCT
ftr-367	176	3	generally	generally	ADV
ftr-367	176	4	,	,	PUNCT
ftr-367	176	5	daniel	daniel	PROPN
ftr-367	176	6	fischel	fischel	PROPN
ftr-367	176	7	and	and	CCONJ
ftr-367	176	8	john	john	PROPN
ftr-367	176	9	langbein	langbein	PROPN
ftr-367	176	10	,	,	PUNCT
ftr-367	176	11	erisa	erisa	PROPN
ftr-367	176	12	’s	’s	PART
ftr-367	176	13	fundamental	fundamental	ADJ
ftr-367	176	14	contradiction	contradiction	NOUN
ftr-367	176	15	:	:	PUNCT
ftr-367	176	16	the	the	DET
ftr-367	176	17	exclusive	exclusive	ADJ
ftr-367	176	18	benefit	benefit	NOUN
ftr-367	176	19	rule	rule	NOUN
ftr-367	176	20	,	,	PUNCT
ftr-367	176	21	55	55	NUM
ftr-367	176	22	u.	u.	NOUN
ftr-367	176	23	chi	chi	PROPN
ftr-367	176	24	.	.	PUNCT
ftr-367	177	1	l.	l.	PROPN
ftr-367	177	2	rev	rev	PROPN
ftr-367	177	3	.	.	PROPN
ftr-367	177	4	1105	1105	NUM
ftr-367	177	5	(	(	PUNCT
ftr-367	177	6	1988	1988	NUM
ftr-367	177	7	)	)	PUNCT
ftr-367	177	8	.	.	PUNCT
ftr-367	178	1	41	41	NUM
ftr-367	178	2	.	.	PUNCT
ftr-367	179	1	erisa	erisa	PROPN
ftr-367	179	2	§	§	PROPN
ftr-367	179	3	404(a)(1	404(a)(1	PROPN
ftr-367	179	4	)	)	PUNCT
ftr-367	179	5	,	,	PUNCT
ftr-367	179	6	(	(	PUNCT
ftr-367	179	7	2	2	NUM
ftr-367	179	8	)	)	PUNCT
ftr-367	179	9	.	.	PUNCT
ftr-367	180	1	42	42	NUM
ftr-367	180	2	.	.	PUNCT
ftr-367	181	1	erisa	erisa	VERB
ftr-367	181	2	§	§	PROPN
ftr-367	181	3	404(a)(3	404(a)(3	NOUN
ftr-367	181	4	)	)	PUNCT
ftr-367	181	5	.	.	PUNCT
ftr-367	182	1	title	title	NOUN
ftr-367	182	2	i	i	PRON
ftr-367	182	3	of	of	ADP
ftr-367	182	4	erisa	erisa	NOUN
ftr-367	182	5	also	also	ADV
ftr-367	182	6	includes	include	VERB
ftr-367	182	7	a	a	DET
ftr-367	182	8	series	series	NOUN
ftr-367	182	9	of	of	ADP
ftr-367	182	10	rules	rule	NOUN
ftr-367	182	11	prohibiting	prohibit	VERB
ftr-367	182	12	certain	certain	ADJ
ftr-367	182	13	transactions	transaction	NOUN
ftr-367	182	14	between	between	ADP
ftr-367	182	15	a	a	DET
ftr-367	182	16	plan	plan	NOUN
ftr-367	182	17	and	and	CCONJ
ftr-367	182	18	parties	party	NOUN
ftr-367	182	19	with	with	ADP
ftr-367	182	20	a	a	DET
ftr-367	182	21	pre	pre	ADJ
ftr-367	182	22	-	-	ADJ
ftr-367	182	23	existing	exist	VERB
ftr-367	182	24	direct	direct	ADJ
ftr-367	182	25	or	or	CCONJ
ftr-367	182	26	in	in	ADP
ftr-367	182	27	some	some	DET
ftr-367	182	28	cases	case	NOUN
ftr-367	182	29	indirect	indirect	ADJ
ftr-367	182	30	relationship	relationship	NOUN
ftr-367	182	31	with	with	ADP
ftr-367	182	32	the	the	DET
ftr-367	182	33	plan	plan	NOUN
ftr-367	182	34	.	.	PUNCT
ftr-367	183	1	see	see	VERB
ftr-367	183	2	,	,	PUNCT
ftr-367	183	3	erisa	erisa	NOUN
ftr-367	183	4	§	§	PROPN
ftr-367	183	5	§	§	PROPN
ftr-367	183	6	406	406	NUM
ftr-367	183	7	-	-	SYM
ftr-367	183	8	408	408	NUM
ftr-367	183	9	,	,	PUNCT
ftr-367	183	10	29	29	NUM
ftr-367	183	11	u.s.c	u.s.c	ADJ
ftr-367	183	12	.	.	PUNCT
ftr-367	184	1	§	§	PROPN
ftr-367	184	2	§	§	PROPN
ftr-367	184	3	1006	1006	NUM
ftr-367	184	4	-	-	SYM
ftr-367	184	5	1008	1008	NUM
ftr-367	184	6	.	.	PUNCT
ftr-367	185	1	in	in	ADP
ftr-367	185	2	addition	addition	NOUN
ftr-367	185	3	to	to	ADP
ftr-367	185	4	the	the	DET
ftr-367	185	5	title	title	NOUN
ftr-367	185	6	i	i	PROPN
ftr-367	185	7	prohibitions	prohibition	NOUN
ftr-367	185	8	,	,	PUNCT
ftr-367	185	9	the	the	DET
ftr-367	185	10	internal	internal	ADJ
ftr-367	185	11	revenue	revenue	NOUN
ftr-367	185	12	code	code	NOUN
ftr-367	185	13	imposes	impose	VERB
ftr-367	185	14	an	an	DET
ftr-367	185	15	excise	excise	NOUN
ftr-367	185	16	tax	tax	NOUN
ftr-367	185	17	on	on	ADP
ftr-367	185	18	such	such	ADJ
ftr-367	185	19	transactions	transaction	NOUN
ftr-367	185	20	.	.	PUNCT
ftr-367	186	1	irc	irc	PROPN
ftr-367	186	2	§	§	PROPN
ftr-367	186	3	4975	4975	NUM
ftr-367	186	4	.	.	PUNCT
ftr-367	187	1	for	for	ADP
ftr-367	187	2	an	an	DET
ftr-367	187	3	early	early	ADJ
ftr-367	187	4	,	,	PUNCT
ftr-367	187	5	but	but	CCONJ
ftr-367	187	6	still	still	ADV
ftr-367	187	7	quite	quite	ADV
ftr-367	187	8	useful	useful	ADJ
ftr-367	187	9	,	,	PUNCT
ftr-367	187	10	summary	summary	NOUN
ftr-367	187	11	of	of	ADP
ftr-367	187	12	the	the	DET
ftr-367	187	13	rules	rule	NOUN
ftr-367	187	14	,	,	PUNCT
ftr-367	187	15	see	see	VERB
ftr-367	187	16	,	,	PUNCT
ftr-367	187	17	arthur	arthur	PROPN
ftr-367	187	18	h.	h.	PROPN
ftr-367	187	19	kroll	kroll	PROPN
ftr-367	187	20	&	&	CCONJ
ftr-367	187	21	yale	yale	PROPN
ftr-367	187	22	d.	d.	PROPN
ftr-367	187	23	tauber	tauber	PROPN
ftr-367	187	24	,	,	PUNCT
ftr-367	187	25	fiduciary	fiduciary	ADJ
ftr-367	187	26	responsibility	responsibility	NOUN
ftr-367	187	27	and	and	CCONJ
ftr-367	187	28	prohibited	prohibit	VERB
ftr-367	187	29	transactions	transaction	NOUN
ftr-367	187	30	under	under	ADP
ftr-367	187	31	erisa	erisa	NOUN
ftr-367	187	32	,	,	PUNCT
ftr-367	187	33	14	14	NUM
ftr-367	187	34	real	real	ADJ
ftr-367	187	35	.	.	PUNCT
ftr-367	188	1	prop	prop	NOUN
ftr-367	188	2	prob	prob	PROPN
ftr-367	188	3	.	.	PROPN
ftr-367	188	4	&	&	CCONJ
ftr-367	188	5	trust	trust	PROPN
ftr-367	188	6	j.	j.	PROPN
ftr-367	188	7	658	658	NUM
ftr-367	188	8	(	(	PUNCT
ftr-367	188	9	1979	1979	NUM
ftr-367	188	10	)	)	PUNCT
ftr-367	188	11	.	.	PUNCT
ftr-367	189	1	128	128	NUM
ftr-367	189	2	florida	florida	PROPN
ftr-367	189	3	tax	tax	NOUN
ftr-367	189	4	review	review	NOUN
ftr-367	190	1	[	[	X
ftr-367	190	2	vol	vol	NOUN
ftr-367	190	3	.	.	PUNCT
ftr-367	190	4	9:2	9:2	NUM
ftr-367	191	1	the	the	DET
ftr-367	191	2	internal	internal	ADJ
ftr-367	191	3	revenue	revenue	NOUN
ftr-367	191	4	code	code	NOUN
ftr-367	191	5	includes	include	VERB
ftr-367	191	6	a	a	DET
ftr-367	191	7	series	series	NOUN
ftr-367	191	8	of	of	ADP
ftr-367	191	9	rules	rule	NOUN
ftr-367	191	10	that	that	DET
ftr-367	191	11	address	address	NOUN
ftr-367	191	12	,	,	PUNCT
ftr-367	191	13	although	although	SCONJ
ftr-367	191	14	imperfectly	imperfectly	ADV
ftr-367	191	15	,	,	PUNCT
ftr-367	191	16	each	each	PRON
ftr-367	191	17	of	of	ADP
ftr-367	191	18	these	these	DET
ftr-367	191	19	concerns	concern	NOUN
ftr-367	191	20	.	.	PUNCT
ftr-367	192	1	43	43	NUM
ftr-367	192	2	to	to	PART
ftr-367	192	3	limit	limit	VERB
ftr-367	192	4	pre	pre	ADJ
ftr-367	192	5	-	-	ADJ
ftr-367	192	6	retirement	retirement	ADJ
ftr-367	192	7	access	access	NOUN
ftr-367	192	8	to	to	ADP
ftr-367	192	9	retirement	retirement	NOUN
ftr-367	192	10	assets	asset	NOUN
ftr-367	192	11	(	(	PUNCT
ftr-367	192	12	i	i	NOUN
ftr-367	192	13	)	)	PUNCT
ftr-367	192	14	longstanding	longstande	VERB
ftr-367	192	15	treasury	treasury	NOUN
ftr-367	192	16	regulations	regulation	NOUN
ftr-367	192	17	prohibit	prohibit	VERB
ftr-367	192	18	distributions	distribution	NOUN
ftr-367	192	19	from	from	ADP
ftr-367	192	20	pension	pension	NOUN
ftr-367	192	21	(	(	PUNCT
ftr-367	192	22	but	but	CCONJ
ftr-367	192	23	not	not	PART
ftr-367	192	24	profit	profit	NOUN
ftr-367	192	25	-	-	PUNCT
ftr-367	192	26	sharing	sharing	NOUN
ftr-367	192	27	)	)	PUNCT
ftr-367	192	28	plans	plan	NOUN
ftr-367	192	29	prior	prior	ADV
ftr-367	192	30	to	to	ADP
ftr-367	192	31	retirement	retirement	NOUN
ftr-367	192	32	,	,	PUNCT
ftr-367	192	33	death	death	NOUN
ftr-367	192	34	,	,	PUNCT
ftr-367	192	35	disability	disability	NOUN
ftr-367	192	36	,	,	PUNCT
ftr-367	192	37	or	or	CCONJ
ftr-367	192	38	separation	separation	NOUN
ftr-367	192	39	from	from	ADP
ftr-367	192	40	service	service	NOUN
ftr-367	192	41	;	;	PUNCT
ftr-367	192	42	44	44	NUM
ftr-367	192	43	and	and	CCONJ
ftr-367	192	44	(	(	PUNCT
ftr-367	192	45	ii	ii	NOUN
ftr-367	192	46	)	)	PUNCT
ftr-367	192	47	the	the	DET
ftr-367	192	48	internal	internal	PROPN
ftr-367	192	49	revenue	revenue	NOUN
ftr-367	192	50	code	code	NOUN
ftr-367	192	51	imposes	impose	VERB
ftr-367	192	52	an	an	DET
ftr-367	192	53	excise	excise	NOUN
ftr-367	192	54	tax	tax	NOUN
ftr-367	192	55	on	on	ADP
ftr-367	192	56	most	most	ADJ
ftr-367	192	57	plan	plan	NOUN
ftr-367	192	58	withdrawals	withdrawal	NOUN
ftr-367	192	59	prior	prior	ADV
ftr-367	192	60	to	to	ADP
ftr-367	192	61	age	age	NOUN
ftr-367	192	62	59.5	59.5	NUM
ftr-367	192	63	from	from	ADP
ftr-367	192	64	any	any	DET
ftr-367	192	65	plan	plan	NOUN
ftr-367	192	66	(	(	PUNCT
ftr-367	192	67	unless	unless	SCONJ
ftr-367	192	68	the	the	DET
ftr-367	192	69	distribution	distribution	NOUN
ftr-367	192	70	is	be	AUX
ftr-367	192	71	transferred	transfer	VERB
ftr-367	192	72	to	to	ADP
ftr-367	192	73	another	another	DET
ftr-367	192	74	plan	plan	NOUN
ftr-367	192	75	or	or	CCONJ
ftr-367	192	76	individual	individual	ADJ
ftr-367	192	77	retirement	retirement	NOUN
ftr-367	192	78	account	account	PROPN
ftr-367	192	79	)	)	PUNCT
ftr-367	192	80	.	.	PUNCT
ftr-367	193	1	45	45	NUM
ftr-367	193	2	to	to	PART
ftr-367	193	3	assist	assist	VERB
ftr-367	193	4	individuals	individual	NOUN
ftr-367	193	5	to	to	PART
ftr-367	193	6	manage	manage	VERB
ftr-367	193	7	their	their	PRON
ftr-367	193	8	retirement	retirement	NOUN
ftr-367	193	9	savings	saving	NOUN
ftr-367	193	10	,	,	PUNCT
ftr-367	193	11	pension	pension	NOUN
ftr-367	193	12	plans	plan	NOUN
ftr-367	193	13	(	(	PUNCT
ftr-367	193	14	but	but	CCONJ
ftr-367	193	15	not	not	PART
ftr-367	193	16	profit	profit	NOUN
ftr-367	193	17	-	-	PUNCT
ftr-367	193	18	sharing	sharing	NOUN
ftr-367	193	19	and	and	CCONJ
ftr-367	193	20	401(k	401(k	NOUN
ftr-367	193	21	)	)	PUNCT
ftr-367	193	22	plans	plan	NOUN
ftr-367	193	23	)	)	PUNCT
ftr-367	193	24	must	must	AUX
ftr-367	193	25	provide	provide	VERB
ftr-367	193	26	that	that	SCONJ
ftr-367	193	27	the	the	DET
ftr-367	193	28	normal	normal	ADJ
ftr-367	193	29	form	form	NOUN
ftr-367	193	30	of	of	ADP
ftr-367	193	31	benefit	benefit	NOUN
ftr-367	193	32	is	be	AUX
ftr-367	193	33	a	a	DET
ftr-367	193	34	life	life	NOUN
ftr-367	193	35	annuity	annuity	NOUN
ftr-367	193	36	(	(	PUNCT
ftr-367	193	37	although	although	SCONJ
ftr-367	193	38	if	if	SCONJ
ftr-367	193	39	the	the	DET
ftr-367	193	40	plan	plan	NOUN
ftr-367	193	41	permits	permit	VERB
ftr-367	193	42	,	,	PUNCT
ftr-367	193	43	participants	participant	NOUN
ftr-367	193	44	can	can	AUX
ftr-367	193	45	elect	elect	VERB
ftr-367	193	46	other	other	ADJ
ftr-367	193	47	forms	form	NOUN
ftr-367	193	48	of	of	ADP
ftr-367	193	49	benefits	benefit	NOUN
ftr-367	193	50	,	,	PUNCT
ftr-367	193	51	including	include	VERB
ftr-367	193	52	single	single	ADJ
ftr-367	193	53	-	-	PUNCT
ftr-367	193	54	sum	sum	NOUN
ftr-367	193	55	distributions	distribution	NOUN
ftr-367	193	56	)	)	PUNCT
ftr-367	193	57	.	.	PUNCT
ftr-367	194	1	46	46	NUM
ftr-367	194	2	to	to	PART
ftr-367	194	3	protect	protect	VERB
ftr-367	194	4	the	the	DET
ftr-367	194	5	spouse	spouse	NOUN
ftr-367	194	6	of	of	ADP
ftr-367	194	7	a	a	DET
ftr-367	194	8	pensioner	pensioner	NOUN
ftr-367	194	9	,	,	PUNCT
ftr-367	194	10	pension	pension	NOUN
ftr-367	194	11	plans	plan	NOUN
ftr-367	194	12	must	must	AUX
ftr-367	194	13	provide	provide	VERB
ftr-367	194	14	that	that	SCONJ
ftr-367	194	15	the	the	DET
ftr-367	194	16	life	life	NOUN
ftr-367	194	17	annuity	annuity	NOUN
ftr-367	194	18	for	for	ADP
ftr-367	194	19	a	a	DET
ftr-367	194	20	married	married	ADJ
ftr-367	194	21	participant	participant	NOUN
ftr-367	194	22	has	have	VERB
ftr-367	194	23	a	a	DET
ftr-367	194	24	survivor	survivor	NOUN
ftr-367	194	25	benefit	benefit	NOUN
ftr-367	194	26	for	for	ADP
ftr-367	194	27	the	the	DET
ftr-367	194	28	spouse	spouse	NOUN
ftr-367	194	29	(	(	PUNCT
ftr-367	194	30	although	although	SCONJ
ftr-367	194	31	the	the	DET
ftr-367	194	32	participant	participant	NOUN
ftr-367	194	33	,	,	PUNCT
ftr-367	194	34	with	with	ADP
ftr-367	194	35	spousal	spousal	ADJ
ftr-367	194	36	consent	consent	NOUN
ftr-367	194	37	,	,	PUNCT
ftr-367	194	38	can	can	AUX
ftr-367	194	39	elect	elect	VERB
ftr-367	194	40	other	other	ADJ
ftr-367	194	41	forms	form	NOUN
ftr-367	194	42	of	of	ADP
ftr-367	194	43	benefits	benefit	NOUN
ftr-367	194	44	if	if	SCONJ
ftr-367	194	45	permitted	permit	VERB
ftr-367	194	46	by	by	ADP
ftr-367	194	47	the	the	DET
ftr-367	194	48	plan	plan	NOUN
ftr-367	194	49	,	,	PUNCT
ftr-367	194	50	including	include	VERB
ftr-367	194	51	a	a	DET
ftr-367	194	52	single	single	ADJ
ftr-367	194	53	life	life	NOUN
ftr-367	194	54	annuity	annuity	NOUN
ftr-367	194	55	)	)	PUNCT
ftr-367	194	56	.	.	PUNCT
ftr-367	195	1	47	47	NUM
ftr-367	195	2	finally	finally	ADV
ftr-367	195	3	,	,	PUNCT
ftr-367	195	4	the	the	DET
ftr-367	195	5	internal	internal	ADJ
ftr-367	195	6	revenue	revenue	NOUN
ftr-367	195	7	code	code	NOUN
ftr-367	195	8	has	have	VERB
ftr-367	195	9	provisions	provision	NOUN
ftr-367	195	10	designed	design	VERB
ftr-367	195	11	to	to	PART
ftr-367	195	12	ensure	ensure	VERB
ftr-367	195	13	that	that	SCONJ
ftr-367	195	14	the	the	DET
ftr-367	195	15	tax	tax	NOUN
ftr-367	195	16	expenditures	expenditure	NOUN
ftr-367	195	17	are	be	AUX
ftr-367	195	18	limited	limit	VERB
ftr-367	195	19	to	to	ADP
ftr-367	195	20	the	the	DET
ftr-367	195	21	amount	amount	NOUN
ftr-367	195	22	needed	need	VERB
ftr-367	195	23	to	to	PART
ftr-367	195	24	create	create	VERB
ftr-367	195	25	retirement	retirement	NOUN
ftr-367	195	26	security	security	NOUN
ftr-367	195	27	and	and	CCONJ
ftr-367	195	28	are	be	AUX
ftr-367	195	29	not	not	PART
ftr-367	195	30	so	so	ADV
ftr-367	195	31	extravagant	extravagant	ADJ
ftr-367	195	32	that	that	SCONJ
ftr-367	195	33	they	they	PRON
ftr-367	195	34	result	result	VERB
ftr-367	195	35	in	in	ADP
ftr-367	195	36	plans	plan	NOUN
ftr-367	195	37	that	that	PRON
ftr-367	195	38	function	function	VERB
ftr-367	195	39	more	more	ADV
ftr-367	195	40	as	as	ADP
ftr-367	195	41	general	general	ADJ
ftr-367	195	42	tax	tax	NOUN
ftr-367	195	43	shelters	shelter	NOUN
ftr-367	195	44	and	and	CCONJ
ftr-367	195	45	estate	estate	NOUN
ftr-367	195	46	-	-	PUNCT
ftr-367	195	47	planning	planning	NOUN
ftr-367	195	48	devices	device	NOUN
ftr-367	195	49	than	than	ADP
ftr-367	195	50	retirement	retirement	NOUN
ftr-367	195	51	plans	plan	NOUN
ftr-367	195	52	.	.	PUNCT
ftr-367	196	1	the	the	DET
ftr-367	196	2	most	most	ADV
ftr-367	196	3	important	important	ADJ
ftr-367	196	4	of	of	ADP
ftr-367	196	5	these	these	DET
ftr-367	196	6	provisions	provision	NOUN
ftr-367	196	7	place	place	VERB
ftr-367	196	8	outer	outer	ADJ
ftr-367	196	9	limits	limit	NOUN
ftr-367	196	10	on	on	ADP
ftr-367	196	11	the	the	DET
ftr-367	196	12	amount	amount	NOUN
ftr-367	196	13	that	that	PRON
ftr-367	196	14	may	may	AUX
ftr-367	196	15	be	be	AUX
ftr-367	196	16	contributed	contribute	VERB
ftr-367	196	17	annually	annually	ADV
ftr-367	196	18	to	to	ADP
ftr-367	196	19	a	a	DET
ftr-367	196	20	defined	define	VERB
ftr-367	196	21	contribution	contribution	NOUN
ftr-367	196	22	plan	plan	NOUN
ftr-367	196	23	and	and	CCONJ
ftr-367	196	24	on	on	ADP
ftr-367	196	25	the	the	DET
ftr-367	196	26	size	size	NOUN
ftr-367	196	27	of	of	ADP
ftr-367	196	28	the	the	DET
ftr-367	196	29	retirement	retirement	NOUN
ftr-367	196	30	annuity	annuity	NOUN
ftr-367	196	31	payable	payable	ADJ
ftr-367	196	32	from	from	ADP
ftr-367	196	33	a	a	DET
ftr-367	196	34	defined	define	VERB
ftr-367	196	35	benefit	benefit	NOUN
ftr-367	196	36	plan	plan	NOUN
ftr-367	196	37	,	,	PUNCT
ftr-367	196	38	for	for	ADP
ftr-367	196	39	any	any	DET
ftr-367	196	40	given	give	VERB
ftr-367	196	41	individual	individual	NOUN
ftr-367	196	42	.	.	PUNCT
ftr-367	197	1	48	48	NUM
ftr-367	197	2	the	the	DET
ftr-367	197	3	theory	theory	NOUN
ftr-367	197	4	here	here	ADV
ftr-367	197	5	is	be	AUX
ftr-367	197	6	that	that	SCONJ
ftr-367	197	7	the	the	DET
ftr-367	197	8	tax	tax	NOUN
ftr-367	197	9	subsidy	subsidy	NOUN
ftr-367	197	10	embedded	embed	VERB
ftr-367	197	11	in	in	ADP
ftr-367	197	12	plan	plan	NOUN
ftr-367	197	13	savings	saving	NOUN
ftr-367	197	14	should	should	AUX
ftr-367	197	15	be	be	AUX
ftr-367	197	16	used	use	VERB
ftr-367	197	17	to	to	PART
ftr-367	197	18	furnish	furnish	VERB
ftr-367	197	19	reasonable	reasonable	ADJ
ftr-367	197	20	rather	rather	ADV
ftr-367	197	21	than	than	ADP
ftr-367	197	22	unduly	unduly	ADV
ftr-367	197	23	lavish	lavish	ADJ
ftr-367	197	24	retirement	retirement	NOUN
ftr-367	197	25	income	income	NOUN
ftr-367	197	26	levels	level	NOUN
ftr-367	197	27	.	.	PUNCT
ftr-367	198	1	49	49	NUM
ftr-367	198	2	in	in	ADP
ftr-367	198	3	addition	addition	NOUN
ftr-367	198	4	,	,	PUNCT
ftr-367	198	5	the	the	DET
ftr-367	198	6	internal	internal	ADJ
ftr-367	198	7	revenue	revenue	NOUN
ftr-367	198	8	code	code	NOUN
ftr-367	198	9	includes	include	VERB
ftr-367	198	10	minimum	minimum	ADJ
ftr-367	198	11	distribution	distribution	NOUN
ftr-367	198	12	rules	rule	NOUN
ftr-367	198	13	that	that	PRON
ftr-367	198	14	require	require	VERB
ftr-367	198	15	individuals	individual	NOUN
ftr-367	198	16	to	to	PART
ftr-367	198	17	begin	begin	VERB
ftr-367	198	18	drawing	draw	VERB
ftr-367	198	19	down	down	ADP
ftr-367	198	20	their	their	PRON
ftr-367	198	21	retirement	retirement	NOUN
ftr-367	198	22	savings	saving	NOUN
ftr-367	198	23	in	in	ADP
ftr-367	198	24	their	their	PRON
ftr-367	198	25	retirement	retirement	NOUN
ftr-367	198	26	in	in	ADP
ftr-367	198	27	order	order	NOUN
ftr-367	198	28	to	to	PART
ftr-367	198	29	limit	limit	VERB
ftr-367	198	30	the	the	DET
ftr-367	198	31	utility	utility	NOUN
ftr-367	198	32	of	of	ADP
ftr-367	198	33	tax	tax	NOUN
ftr-367	198	34	-	-	PUNCT
ftr-367	198	35	deferred	defer	VERB
ftr-367	198	36	retirement	retirement	NOUN
ftr-367	198	37	accounts	account	NOUN
ftr-367	198	38	as	as	ADP
ftr-367	198	39	a	a	DET
ftr-367	198	40	tax	tax	NOUN
ftr-367	198	41	-	-	PUNCT
ftr-367	198	42	benefited	benefit	VERB
ftr-367	198	43	estate	estate	NOUN
ftr-367	198	44	planning	planning	NOUN
ftr-367	198	45	tool	tool	NOUN
ftr-367	198	46	.	.	PUNCT
ftr-367	199	1	50	50	NUM
ftr-367	199	2	43	43	NUM
ftr-367	199	3	.	.	PUNCT
ftr-367	200	1	for	for	ADP
ftr-367	200	2	a	a	DET
ftr-367	200	3	thorough	thorough	ADJ
ftr-367	200	4	treatment	treatment	NOUN
ftr-367	200	5	of	of	ADP
ftr-367	200	6	the	the	DET
ftr-367	200	7	internal	internal	ADJ
ftr-367	200	8	revenue	revenue	PROPN
ftr-367	200	9	code	code	NOUN
ftr-367	200	10	’s	’s	PART
ftr-367	200	11	distribution	distribution	NOUN
ftr-367	200	12	rules	rule	NOUN
ftr-367	200	13	,	,	PUNCT
ftr-367	200	14	see	see	VERB
ftr-367	200	15	,	,	PUNCT
ftr-367	200	16	diane	diane	PROPN
ftr-367	200	17	bennett	bennett	PROPN
ftr-367	200	18	,	,	PUNCT
ftr-367	200	19	et	et	PROPN
ftr-367	200	20	.	.	PUNCT
ftr-367	201	1	al	al	PROPN
ftr-367	201	2	.	.	PROPN
ftr-367	201	3	,	,	PUNCT
ftr-367	201	4	taxation	taxation	NOUN
ftr-367	201	5	of	of	ADP
ftr-367	201	6	distributions	distribution	NOUN
ftr-367	201	7	from	from	ADP
ftr-367	201	8	qualified	qualified	ADJ
ftr-367	201	9	plans	plan	NOUN
ftr-367	201	10	(	(	PUNCT
ftr-367	201	11	2nd	2nd	ADJ
ftr-367	201	12	ed	ed	NOUN
ftr-367	201	13	.	.	PUNCT
ftr-367	201	14	2002	2002	NUM
ftr-367	201	15	)	)	PUNCT
ftr-367	201	16	.	.	PUNCT
ftr-367	202	1	44	44	NUM
ftr-367	202	2	.	.	PUNCT
ftr-367	203	1	treas	treas	PROPN
ftr-367	203	2	.	.	PUNCT
ftr-367	204	1	reg	reg	PROPN
ftr-367	204	2	.	.	PUNCT
ftr-367	205	1	§	§	PROPN
ftr-367	205	2	1.401(a)-2	1.401(a)-2	PROPN
ftr-367	205	3	.	.	PROPN
ftr-367	205	4	45	45	NUM
ftr-367	205	5	.	.	PUNCT
ftr-367	206	1	irc	irc	PROPN
ftr-367	206	2	§	§	PROPN
ftr-367	206	3	72(t	72(t	PROPN
ftr-367	206	4	)	)	PUNCT
ftr-367	206	5	.	.	PUNCT
ftr-367	207	1	46	46	NUM
ftr-367	207	2	.	.	PUNCT
ftr-367	208	1	irc	irc	PROPN
ftr-367	208	2	§	§	PROPN
ftr-367	208	3	411(a)(7	411(a)(7	NUM
ftr-367	208	4	)	)	PUNCT
ftr-367	208	5	.	.	PUNCT
ftr-367	209	1	47	47	NUM
ftr-367	209	2	.	.	PUNCT
ftr-367	210	1	irc	irc	PROPN
ftr-367	210	2	§	§	PROPN
ftr-367	210	3	417	417	NUM
ftr-367	210	4	.	.	NOUN
ftr-367	210	5	48	48	NUM
ftr-367	210	6	.	.	PUNCT
ftr-367	211	1	irc	irc	PROPN
ftr-367	211	2	§	§	PROPN
ftr-367	211	3	415	415	NUM
ftr-367	211	4	.	.	PUNCT
ftr-367	212	1	see	see	VERB
ftr-367	212	2	,	,	PUNCT
ftr-367	212	3	generally	generally	ADV
ftr-367	212	4	,	,	PUNCT
ftr-367	212	5	norman	norman	PROPN
ftr-367	212	6	p.	p.	PROPN
ftr-367	212	7	stein	stein	PROPN
ftr-367	212	8	,	,	PUNCT
ftr-367	212	9	simplification	simplification	NOUN
ftr-367	212	10	and	and	CCONJ
ftr-367	212	11	irc	irc	ADP
ftr-367	212	12	§	§	PROPN
ftr-367	212	13	415	415	NUM
ftr-367	212	14	,	,	PUNCT
ftr-367	212	15	2	2	NUM
ftr-367	212	16	fla	fla	NOUN
ftr-367	212	17	.	.	PUNCT
ftr-367	213	1	tax	tax	PROPN
ftr-367	213	2	rev	rev	PROPN
ftr-367	213	3	.	.	PROPN
ftr-367	213	4	69	69	NUM
ftr-367	213	5	(	(	PUNCT
ftr-367	213	6	1994	1994	NUM
ftr-367	213	7	)	)	PUNCT
ftr-367	213	8	.	.	PUNCT
ftr-367	214	1	49	49	NUM
ftr-367	214	2	.	.	PUNCT
ftr-367	215	1	i	i	PRON
ftr-367	215	2	d.	d.	PROPN
ftr-367	215	3	at	at	ADP
ftr-367	215	4	4	4	NUM
ftr-367	215	5	-	-	SYM
ftr-367	215	6	6	6	NUM
ftr-367	215	7	.	.	NOUN
ftr-367	215	8	50	50	NUM
ftr-367	215	9	.	.	PUNCT
ftr-367	216	1	irc	irc	PROPN
ftr-367	216	2	§	§	PROPN
ftr-367	216	3	401(a)(9	401(a)(9	PROPN
ftr-367	216	4	)	)	PUNCT
ftr-367	216	5	.	.	PUNCT
ftr-367	217	1	see	see	VERB
ftr-367	217	2	,	,	PUNCT
ftr-367	217	3	generally	generally	ADV
ftr-367	217	4	,	,	PUNCT
ftr-367	217	5	bennett	bennett	PROPN
ftr-367	217	6	,	,	PUNCT
ftr-367	217	7	supra	supra	PROPN
ftr-367	217	8	note	note	PROPN
ftr-367	217	9	43	43	NUM
ftr-367	217	10	;	;	PUNCT
ftr-367	217	11	william	william	PROPN
ftr-367	217	12	j.	j.	PROPN
ftr-367	217	13	turnier	turnier	PROPN
ftr-367	217	14	,	,	PUNCT
ftr-367	217	15	grayson	grayson	PROPN
ftr-367	217	16	m.p	m.p	PROPN
ftr-367	217	17	.	.	PROPN
ftr-367	217	18	mccouch	mccouch	PROPN
ftr-367	217	19	,	,	PUNCT
ftr-367	217	20	et.al	et.al	PROPN
ftr-367	217	21	.	.	PROPN
ftr-367	217	22	,	,	PUNCT
ftr-367	217	23	family	family	NOUN
ftr-367	217	24	wealth	wealth	NOUN
ftr-367	217	25	management	management	NOUN
ftr-367	217	26	651	651	NUM
ftr-367	217	27	-	-	SYM
ftr-367	217	28	652	652	NUM
ftr-367	217	29	(	(	PUNCT
ftr-367	217	30	2005	2005	NUM
ftr-367	217	31	)	)	PUNCT
ftr-367	217	32	.	.	PUNCT
ftr-367	218	1	2008	2008	NUM
ftr-367	218	2	]	]	PUNCT
ftr-367	219	1	slouching	slouch	VERB
ftr-367	219	2	towards	towards	ADP
ftr-367	219	3	a	a	DET
ftr-367	219	4	consumption	consumption	NOUN
ftr-367	219	5	tax	tax	NOUN
ftr-367	219	6	129	129	NUM
ftr-367	219	7	iii	iii	NOUN
ftr-367	219	8	.	.	PUNCT
ftr-367	220	1	the	the	DET
ftr-367	220	2	white	white	PROPN
ftr-367	220	3	house	house	PROPN
ftr-367	220	4	savings	saving	NOUN
ftr-367	220	5	proposals	proposal	NOUN
ftr-367	220	6	the	the	DET
ftr-367	220	7	white	white	PROPN
ftr-367	220	8	house	house	PROPN
ftr-367	220	9	budget	budget	NOUN
ftr-367	220	10	proposal	proposal	NOUN
ftr-367	220	11	in	in	ADP
ftr-367	220	12	2003	2003	NUM
ftr-367	220	13	included	include	VERB
ftr-367	220	14	three	three	NUM
ftr-367	220	15	proposals	proposal	NOUN
ftr-367	220	16	that	that	PRON
ftr-367	220	17	would	would	AUX
ftr-367	220	18	have	have	VERB
ftr-367	220	19	implications	implication	NOUN
ftr-367	220	20	for	for	ADP
ftr-367	220	21	the	the	DET
ftr-367	220	22	private	private	ADJ
ftr-367	220	23	,	,	PUNCT
ftr-367	220	24	generally	generally	ADV
ftr-367	220	25	employment	employment	NOUN
ftr-367	220	26	-	-	PUNCT
ftr-367	220	27	based	base	VERB
ftr-367	220	28	,	,	PUNCT
ftr-367	220	29	savings	saving	NOUN
ftr-367	220	30	arrangements	arrangement	NOUN
ftr-367	220	31	that	that	PRON
ftr-367	220	32	currently	currently	ADV
ftr-367	220	33	assist	assist	VERB
ftr-367	220	34	americans	americans	PROPN
ftr-367	220	35	in	in	ADP
ftr-367	220	36	creating	create	VERB
ftr-367	220	37	income	income	NOUN
ftr-367	220	38	security	security	NOUN
ftr-367	220	39	in	in	ADP
ftr-367	220	40	their	their	PRON
ftr-367	220	41	retirement	retirement	NOUN
ftr-367	220	42	.	.	PUNCT
ftr-367	221	1	the	the	DET
ftr-367	221	2	white	white	PROPN
ftr-367	221	3	house	house	PROPN
ftr-367	221	4	proposals	proposal	NOUN
ftr-367	221	5	were	be	AUX
ftr-367	221	6	:	:	PUNCT
ftr-367	221	7	(	(	PUNCT
ftr-367	221	8	1	1	X
ftr-367	221	9	)	)	PUNCT
ftr-367	221	10	the	the	DET
ftr-367	221	11	exclusion	exclusion	NOUN
ftr-367	221	12	of	of	ADP
ftr-367	221	13	dividends	dividend	NOUN
ftr-367	221	14	from	from	ADP
ftr-367	221	15	income	income	NOUN
ftr-367	221	16	taxation	taxation	NOUN
ftr-367	221	17	;	;	PUNCT
ftr-367	221	18	(	(	PUNCT
ftr-367	221	19	2	2	X
ftr-367	221	20	)	)	PUNCT
ftr-367	221	21	the	the	DET
ftr-367	221	22	creation	creation	NOUN
ftr-367	221	23	of	of	ADP
ftr-367	221	24	two	two	NUM
ftr-367	221	25	personal	personal	ADJ
ftr-367	221	26	,	,	PUNCT
ftr-367	221	27	non	non	ADJ
ftr-367	221	28	-	-	ADJ
ftr-367	221	29	employment	employment	ADJ
ftr-367	221	30	based	base	VERB
ftr-367	221	31	,	,	PUNCT
ftr-367	221	32	tax	tax	NOUN
ftr-367	221	33	-	-	PUNCT
ftr-367	221	34	advantaged	advantaged	ADJ
ftr-367	221	35	savings	saving	NOUN
ftr-367	221	36	vehicles	vehicle	NOUN
ftr-367	221	37	,	,	PUNCT
ftr-367	221	38	the	the	DET
ftr-367	221	39	retirement	retirement	NOUN
ftr-367	221	40	savings	saving	NOUN
ftr-367	221	41	account	account	NOUN
ftr-367	221	42	and	and	CCONJ
ftr-367	221	43	the	the	DET
ftr-367	221	44	lifetime	lifetime	NOUN
ftr-367	221	45	savings	saving	NOUN
ftr-367	221	46	account	account	NOUN
ftr-367	221	47	;	;	PUNCT
ftr-367	221	48	and	and	CCONJ
ftr-367	221	49	(	(	PUNCT
ftr-367	221	50	3	3	X
ftr-367	221	51	)	)	PUNCT
ftr-367	221	52	the	the	DET
ftr-367	221	53	creation	creation	NOUN
ftr-367	221	54	of	of	ADP
ftr-367	221	55	the	the	DET
ftr-367	221	56	employer	employer	NOUN
ftr-367	221	57	retirement	retirement	NOUN
ftr-367	221	58	savings	saving	NOUN
ftr-367	221	59	account	account	NOUN
ftr-367	221	60	.	.	PUNCT
ftr-367	222	1	a.	a.	NOUN
ftr-367	222	2	dividend	dividend	PROPN
ftr-367	222	3	exclusion	exclusion	NOUN
ftr-367	222	4	the	the	DET
ftr-367	222	5	white	white	PROPN
ftr-367	222	6	house	house	PROPN
ftr-367	222	7	initial	initial	ADJ
ftr-367	222	8	budget	budget	NOUN
ftr-367	222	9	proposal	proposal	NOUN
ftr-367	222	10	included	include	VERB
ftr-367	222	11	an	an	DET
ftr-367	222	12	exclusion	exclusion	NOUN
ftr-367	222	13	for	for	ADP
ftr-367	222	14	dividends	dividend	NOUN
ftr-367	222	15	.	.	PUNCT
ftr-367	223	1	the	the	DET
ftr-367	223	2	initial	initial	ADJ
ftr-367	223	3	purpose	purpose	NOUN
ftr-367	223	4	of	of	ADP
ftr-367	223	5	the	the	DET
ftr-367	223	6	exclusion	exclusion	NOUN
ftr-367	223	7	was	be	AUX
ftr-367	223	8	two	two	NUM
ftr-367	223	9	-	-	PUNCT
ftr-367	223	10	fold	fold	ADJ
ftr-367	223	11	:	:	PUNCT
ftr-367	223	12	1	1	NUM
ftr-367	223	13	)	)	PUNCT
ftr-367	223	14	to	to	PART
ftr-367	223	15	eliminate	eliminate	VERB
ftr-367	223	16	the	the	DET
ftr-367	223	17	so	so	ADV
ftr-367	223	18	-	-	PUNCT
ftr-367	223	19	called	call	VERB
ftr-367	223	20	double	double	ADJ
ftr-367	223	21	tax	tax	NOUN
ftr-367	223	22	on	on	ADP
ftr-367	223	23	corporate	corporate	ADJ
ftr-367	223	24	earnings	earning	NOUN
ftr-367	223	25	,	,	PUNCT
ftr-367	223	26	and	and	CCONJ
ftr-367	223	27	2	2	NUM
ftr-367	223	28	)	)	PUNCT
ftr-367	223	29	to	to	PART
ftr-367	223	30	provide	provide	VERB
ftr-367	223	31	incentives	incentive	NOUN
ftr-367	223	32	for	for	SCONJ
ftr-367	223	33	corporations	corporation	NOUN
ftr-367	223	34	to	to	PART
ftr-367	223	35	pay	pay	VERB
ftr-367	223	36	dividends	dividend	NOUN
ftr-367	223	37	,	,	PUNCT
ftr-367	223	38	which	which	PRON
ftr-367	223	39	a	a	DET
ftr-367	223	40	white	white	PROPN
ftr-367	223	41	house	house	PROPN
ftr-367	223	42	press	press	NOUN
ftr-367	223	43	release	release	NOUN
ftr-367	223	44	argued	argue	VERB
ftr-367	223	45	would	would	AUX
ftr-367	223	46	promote	promote	VERB
ftr-367	223	47	more	more	ADV
ftr-367	223	48	transparent	transparent	ADJ
ftr-367	223	49	corporate	corporate	ADJ
ftr-367	223	50	governance	governance	NOUN
ftr-367	223	51	and	and	CCONJ
ftr-367	223	52	more	more	ADV
ftr-367	223	53	honest	honest	ADJ
ftr-367	223	54	statements	statement	NOUN
ftr-367	223	55	of	of	ADP
ftr-367	223	56	income	income	NOUN
ftr-367	223	57	.	.	PUNCT
ftr-367	224	1	51	51	NUM
ftr-367	224	2	apparently	apparently	ADV
ftr-367	224	3	in	in	ADP
ftr-367	224	4	response	response	NOUN
ftr-367	224	5	to	to	ADP
ftr-367	224	6	complaints	complaint	NOUN
ftr-367	224	7	by	by	ADP
ftr-367	224	8	the	the	DET
ftr-367	224	9	corporate	corporate	ADJ
ftr-367	224	10	managerial	managerial	ADJ
ftr-367	224	11	class	class	NOUN
ftr-367	224	12	(	(	PUNCT
ftr-367	224	13	who	who	PRON
ftr-367	224	14	might	might	AUX
ftr-367	224	15	not	not	PART
ftr-367	224	16	favor	favor	VERB
ftr-367	224	17	tax	tax	NOUN
ftr-367	224	18	incentives	incentive	NOUN
ftr-367	224	19	to	to	PART
ftr-367	224	20	pay	pay	VERB
ftr-367	224	21	dividends	dividend	NOUN
ftr-367	224	22	52	52	NUM
ftr-367	224	23	)	)	PUNCT
ftr-367	224	24	,	,	PUNCT
ftr-367	224	25	the	the	DET
ftr-367	224	26	white	white	PROPN
ftr-367	224	27	house	house	PROPN
ftr-367	224	28	proposal	proposal	NOUN
ftr-367	224	29	was	be	AUX
ftr-367	224	30	revised	revise	VERB
ftr-367	224	31	so	so	SCONJ
ftr-367	224	32	that	that	SCONJ
ftr-367	224	33	corporations	corporation	NOUN
ftr-367	224	34	could	could	AUX
ftr-367	224	35	also	also	ADV
ftr-367	224	36	avoid	avoid	VERB
ftr-367	224	37	double	double	ADJ
ftr-367	224	38	taxation	taxation	NOUN
ftr-367	224	39	through	through	ADP
ftr-367	224	40	a	a	DET
ftr-367	224	41	shareholder	shareholder	NOUN
ftr-367	224	42	basis	basis	NOUN
ftr-367	224	43	adjustment	adjustment	NOUN
ftr-367	224	44	for	for	ADP
ftr-367	224	45	any	any	DET
ftr-367	224	46	retained	retain	VERB
ftr-367	224	47	earnings	earning	NOUN
ftr-367	224	48	.	.	PUNCT
ftr-367	225	1	53	53	NUM
ftr-367	225	2	congress	congress	PROPN
ftr-367	225	3	did	do	AUX
ftr-367	225	4	not	not	PART
ftr-367	225	5	adopt	adopt	VERB
ftr-367	225	6	the	the	DET
ftr-367	225	7	white	white	PROPN
ftr-367	225	8	house	house	PROPN
ftr-367	225	9	proposal	proposal	NOUN
ftr-367	225	10	as	as	SCONJ
ftr-367	225	11	proposed	propose	VERB
ftr-367	225	12	,	,	PUNCT
ftr-367	225	13	but	but	CCONJ
ftr-367	225	14	did	do	AUX
ftr-367	225	15	set	set	VERB
ftr-367	225	16	an	an	DET
ftr-367	225	17	effective	effective	ADJ
ftr-367	225	18	maximum	maximum	ADJ
ftr-367	225	19	tax	tax	NOUN
ftr-367	225	20	rate	rate	NOUN
ftr-367	225	21	of	of	ADP
ftr-367	225	22	15	15	NUM
ftr-367	225	23	%	%	NOUN
ftr-367	225	24	on	on	ADP
ftr-367	225	25	both	both	DET
ftr-367	225	26	dividends	dividend	NOUN
ftr-367	225	27	and	and	CCONJ
ftr-367	225	28	capital	capital	NOUN
ftr-367	225	29	gain	gain	NOUN
ftr-367	225	30	from	from	ADP
ftr-367	225	31	the	the	DET
ftr-367	225	32	sale	sale	NOUN
ftr-367	225	33	of	of	ADP
ftr-367	225	34	stock	stock	NOUN
ftr-367	225	35	.	.	PUNCT
ftr-367	226	1	54	54	NUM
ftr-367	226	2	this	this	DET
ftr-367	226	3	provision	provision	NOUN
ftr-367	226	4	will	will	AUX
ftr-367	226	5	sunset	sunset	VERB
ftr-367	226	6	for	for	ADP
ftr-367	226	7	tax	tax	NOUN
ftr-367	226	8	years	year	NOUN
ftr-367	226	9	beginning	begin	VERB
ftr-367	226	10	after	after	ADP
ftr-367	226	11	2008	2008	NUM
ftr-367	226	12	,	,	PUNCT
ftr-367	226	13	unless	unless	SCONJ
ftr-367	226	14	renewed	renew	VERB
ftr-367	226	15	by	by	ADP
ftr-367	226	16	congress	congress	PROPN
ftr-367	226	17	.	.	PUNCT
ftr-367	227	1	b.	b.	PROPN
ftr-367	228	1	new	new	ADJ
ftr-367	228	2	personal	personal	ADJ
ftr-367	228	3	savings	saving	NOUN
ftr-367	228	4	accounts	account	VERB
ftr-367	228	5	the	the	DET
ftr-367	228	6	white	white	PROPN
ftr-367	228	7	house	house	PROPN
ftr-367	228	8	proposed	propose	VERB
ftr-367	228	9	two	two	NUM
ftr-367	228	10	new	new	ADJ
ftr-367	228	11	personal	personal	ADJ
ftr-367	228	12	savings	saving	NOUN
ftr-367	228	13	arrangements	arrangement	NOUN
ftr-367	228	14	:	:	PUNCT
ftr-367	228	15	the	the	DET
ftr-367	228	16	retirement	retirement	NOUN
ftr-367	228	17	savings	saving	NOUN
ftr-367	228	18	account	account	NOUN
ftr-367	228	19	,	,	PUNCT
ftr-367	228	20	which	which	PRON
ftr-367	228	21	is	be	AUX
ftr-367	228	22	designed	design	VERB
ftr-367	228	23	to	to	PART
ftr-367	228	24	assist	assist	VERB
ftr-367	228	25	people	people	NOUN
ftr-367	228	26	to	to	PART
ftr-367	228	27	accumulate	accumulate	VERB
ftr-367	228	28	retirement	retirement	NOUN
ftr-367	228	29	assets	asset	NOUN
ftr-367	228	30	,	,	PUNCT
ftr-367	228	31	and	and	CCONJ
ftr-367	228	32	the	the	DET
ftr-367	228	33	lifetime	lifetime	NOUN
ftr-367	228	34	savings	saving	NOUN
ftr-367	228	35	account	account	NOUN
ftr-367	228	36	,	,	PUNCT
ftr-367	228	37	which	which	PRON
ftr-367	228	38	would	would	AUX
ftr-367	228	39	allow	allow	VERB
ftr-367	228	40	people	people	NOUN
ftr-367	228	41	to	to	PART
ftr-367	228	42	save	save	VERB
ftr-367	228	43	for	for	ADP
ftr-367	228	44	any	any	DET
ftr-367	228	45	purpose	purpose	NOUN
ftr-367	228	46	on	on	ADP
ftr-367	228	47	a	a	DET
ftr-367	228	48	tax	tax	NOUN
ftr-367	228	49	-	-	PUNCT
ftr-367	228	50	favored	favor	VERB
ftr-367	228	51	basis	basis	NOUN
ftr-367	228	52	.	.	PUNCT
ftr-367	229	1	these	these	PRON
ftr-367	229	2	accounts	account	VERB
ftr-367	229	3	51	51	NUM
ftr-367	229	4	.	.	PUNCT
ftr-367	230	1	see	see	VERB
ftr-367	230	2	,	,	PUNCT
ftr-367	230	3	bush	bush	PROPN
ftr-367	230	4	proposes	propose	VERB
ftr-367	230	5	tax	tax	NOUN
ftr-367	230	6	free	free	ADJ
ftr-367	230	7	-	-	PUNCT
ftr-367	230	8	savings	saving	NOUN
ftr-367	230	9	plans	plan	NOUN
ftr-367	230	10	,	,	PUNCT
ftr-367	230	11	supra	supra	PROPN
ftr-367	230	12	note	note	NOUN
ftr-367	230	13	2	2	NUM
ftr-367	230	14	.	.	NOUN
ftr-367	230	15	52	52	NUM
ftr-367	230	16	.	.	PUNCT
ftr-367	231	1	see	see	VERB
ftr-367	231	2	,	,	PUNCT
ftr-367	231	3	jennifer	jennifer	PROPN
ftr-367	231	4	arlen	arlen	PROPN
ftr-367	231	5	&	&	CCONJ
ftr-367	231	6	deborah	deborah	PROPN
ftr-367	231	7	m.	m.	PROPN
ftr-367	231	8	weiss	weiss	PROPN
ftr-367	231	9	,	,	PUNCT
ftr-367	231	10	a	a	DET
ftr-367	231	11	political	political	ADJ
ftr-367	231	12	theory	theory	NOUN
ftr-367	231	13	of	of	ADP
ftr-367	231	14	corporate	corporate	ADJ
ftr-367	231	15	taxation	taxation	NOUN
ftr-367	231	16	,	,	PUNCT
ftr-367	231	17	105	105	NUM
ftr-367	231	18	yale	yale	PROPN
ftr-367	231	19	l.	l.	PROPN
ftr-367	231	20	j.	j.	PROPN
ftr-367	231	21	325	325	NUM
ftr-367	231	22	(	(	PUNCT
ftr-367	231	23	1995	1995	NUM
ftr-367	231	24	)	)	PUNCT
ftr-367	231	25	(	(	PUNCT
ftr-367	231	26	exploration	exploration	NOUN
ftr-367	231	27	of	of	ADP
ftr-367	231	28	why	why	SCONJ
ftr-367	231	29	corporate	corporate	ADJ
ftr-367	231	30	management	management	NOUN
ftr-367	231	31	does	do	AUX
ftr-367	231	32	not	not	PART
ftr-367	231	33	lobby	lobby	VERB
ftr-367	231	34	for	for	ADP
ftr-367	231	35	integration	integration	NOUN
ftr-367	231	36	of	of	ADP
ftr-367	231	37	corporate	corporate	ADJ
ftr-367	231	38	and	and	CCONJ
ftr-367	231	39	individual	individual	ADJ
ftr-367	231	40	income	income	NOUN
ftr-367	231	41	taxation	taxation	NOUN
ftr-367	231	42	)	)	PUNCT
ftr-367	231	43	.	.	PUNCT
ftr-367	232	1	53	53	NUM
ftr-367	232	2	.	.	X
ftr-367	233	1	see	see	VERB
ftr-367	233	2	,	,	PUNCT
ftr-367	233	3	e.g.	e.g.	ADV
ftr-367	233	4	,	,	PUNCT
ftr-367	233	5	david	david	PROPN
ftr-367	233	6	early	early	PROPN
ftr-367	233	7	-	-	PUNCT
ftr-367	233	8	hubelbank	hubelbank	NOUN
ftr-367	233	9	,	,	PUNCT
ftr-367	233	10	bush	bush	PROPN
ftr-367	233	11	administration	administration	NOUN
ftr-367	233	12	proposes	propose	VERB
ftr-367	233	13	eliminating	eliminate	VERB
ftr-367	233	14	double	double	ADJ
ftr-367	233	15	tax	tax	NOUN
ftr-367	233	16	on	on	ADP
ftr-367	233	17	corporate	corporate	ADJ
ftr-367	233	18	earnings	earning	NOUN
ftr-367	233	19	,	,	PUNCT
ftr-367	233	20	corporate	corporate	ADJ
ftr-367	233	21	tax	tax	NOUN
ftr-367	233	22	bulletin	bulletin	NOUN
ftr-367	233	23	(	(	PUNCT
ftr-367	233	24	2003	2003	NUM
ftr-367	233	25	)	)	PUNCT
ftr-367	233	26	,	,	PUNCT
ftr-367	233	27	at	at	ADP
ftr-367	233	28	http://pmstax.com/corp/div0301.shtml	http://pmstax.com/corp/div0301.shtml	NOUN
ftr-367	233	29	.	.	PUNCT
ftr-367	234	1	54	54	NUM
ftr-367	234	2	.	.	PUNCT
ftr-367	234	3	tax	tax	NOUN
ftr-367	234	4	reform	reform	PROPN
ftr-367	234	5	act	act	NOUN
ftr-367	234	6	of	of	ADP
ftr-367	234	7	2003	2003	NUM
ftr-367	234	8	,	,	PUNCT
ftr-367	234	9	at	at	ADP
ftr-367	234	10	§	§	PROPN
ftr-367	234	11	1(h	1(h	NUM
ftr-367	234	12	)	)	PUNCT
ftr-367	234	13	.	.	PUNCT
ftr-367	235	1	130	130	NUM
ftr-367	235	2	florida	florida	PROPN
ftr-367	235	3	tax	tax	NOUN
ftr-367	235	4	review	review	NOUN
ftr-367	235	5	[	[	X
ftr-367	235	6	vol	vol	NOUN
ftr-367	235	7	.	.	PUNCT
ftr-367	235	8	9:2	9:2	NUM
ftr-367	235	9	would	would	AUX
ftr-367	235	10	replace	replace	VERB
ftr-367	235	11	the	the	DET
ftr-367	235	12	current	current	ADJ
ftr-367	235	13	individual	individual	ADJ
ftr-367	235	14	retirement	retirement	NOUN
ftr-367	235	15	account	account	NOUN
ftr-367	235	16	,	,	PUNCT
ftr-367	235	17	to	to	PART
ftr-367	235	18	which	which	PRON
ftr-367	235	19	individuals	individual	NOUN
ftr-367	235	20	below	below	ADP
ftr-367	235	21	a	a	DET
ftr-367	235	22	certain	certain	ADJ
ftr-367	235	23	income	income	NOUN
ftr-367	235	24	level	level	NOUN
ftr-367	235	25	can	can	AUX
ftr-367	235	26	currently	currently	ADV
ftr-367	235	27	contribute	contribute	VERB
ftr-367	235	28	up	up	ADP
ftr-367	235	29	to	to	PART
ftr-367	235	30	$	$	SYM
ftr-367	235	31	4,000	4,000	NUM
ftr-367	235	32	per	per	ADP
ftr-367	235	33	year	year	NOUN
ftr-367	235	34	from	from	ADP
ftr-367	235	35	earned	earn	VERB
ftr-367	235	36	income	income	NOUN
ftr-367	235	37	.	.	PUNCT
ftr-367	236	1	55	55	NUM
ftr-367	236	2	the	the	DET
ftr-367	236	3	new	new	ADJ
ftr-367	236	4	arrangements	arrangement	NOUN
ftr-367	236	5	would	would	AUX
ftr-367	236	6	replace	replace	VERB
ftr-367	236	7	the	the	DET
ftr-367	236	8	two	two	NUM
ftr-367	236	9	types	type	NOUN
ftr-367	236	10	of	of	ADP
ftr-367	236	11	ira	ira	PROPN
ftr-367	236	12	tax	tax	NOUN
ftr-367	236	13	arrangements	arrangement	NOUN
ftr-367	236	14	,	,	PUNCT
ftr-367	236	15	which	which	PRON
ftr-367	236	16	are	be	AUX
ftr-367	236	17	sometimes	sometimes	ADV
ftr-367	236	18	referred	refer	VERB
ftr-367	236	19	to	to	ADP
ftr-367	236	20	as	as	ADP
ftr-367	236	21	“	"	PUNCT
ftr-367	236	22	traditional	traditional	ADJ
ftr-367	236	23	”	"	PUNCT
ftr-367	236	24	and	and	CCONJ
ftr-367	236	25	“	"	PUNCT
ftr-367	236	26	roth	roth	PROPN
ftr-367	236	27	”	"	PUNCT
ftr-367	236	28	iras	ira	NOUN
ftr-367	236	29	.	.	PUNCT
ftr-367	237	1	in	in	ADP
ftr-367	237	2	a	a	DET
ftr-367	237	3	traditional	traditional	ADJ
ftr-367	237	4	ira	ira	NOUN
ftr-367	237	5	,	,	PUNCT
ftr-367	237	6	neither	neither	CCONJ
ftr-367	237	7	contributions	contribution	NOUN
ftr-367	237	8	nor	nor	CCONJ
ftr-367	237	9	investment	investment	NOUN
ftr-367	237	10	earnings	earning	NOUN
ftr-367	237	11	are	be	AUX
ftr-367	237	12	currently	currently	ADV
ftr-367	237	13	taxed	tax	VERB
ftr-367	237	14	,	,	PUNCT
ftr-367	237	15	but	but	CCONJ
ftr-367	237	16	withdrawals	withdrawal	NOUN
ftr-367	237	17	are	be	AUX
ftr-367	237	18	subject	subject	ADJ
ftr-367	237	19	to	to	ADP
ftr-367	237	20	tax	tax	NOUN
ftr-367	237	21	.	.	PUNCT
ftr-367	238	1	56	56	NUM
ftr-367	238	2	in	in	ADP
ftr-367	238	3	a	a	DET
ftr-367	238	4	roth	roth	PROPN
ftr-367	238	5	ira	ira	PROPN
ftr-367	238	6	,	,	PUNCT
ftr-367	238	7	contributions	contribution	NOUN
ftr-367	238	8	are	be	AUX
ftr-367	238	9	currently	currently	ADV
ftr-367	238	10	taxable	taxable	ADJ
ftr-367	238	11	,	,	PUNCT
ftr-367	238	12	but	but	CCONJ
ftr-367	238	13	investments	investment	NOUN
ftr-367	238	14	earnings	earning	NOUN
ftr-367	238	15	and	and	CCONJ
ftr-367	238	16	withdrawals	withdrawal	NOUN
ftr-367	238	17	are	be	AUX
ftr-367	238	18	excluded	exclude	VERB
ftr-367	238	19	from	from	ADP
ftr-367	238	20	taxable	taxable	ADJ
ftr-367	238	21	income	income	NOUN
ftr-367	238	22	.	.	PUNCT
ftr-367	239	1	57	57	NUM
ftr-367	239	2	as	as	ADP
ftr-367	239	3	with	with	ADP
ftr-367	239	4	employer	employer	NOUN
ftr-367	239	5	plans	plan	NOUN
ftr-367	239	6	,	,	PUNCT
ftr-367	239	7	early	early	ADJ
ftr-367	239	8	withdrawals	withdrawal	NOUN
ftr-367	239	9	from	from	ADP
ftr-367	239	10	regular	regular	ADJ
ftr-367	239	11	iras	ira	NOUN
ftr-367	239	12	(	(	PUNCT
ftr-367	239	13	prior	prior	ADV
ftr-367	239	14	to	to	ADP
ftr-367	239	15	the	the	DET
ftr-367	239	16	year	year	NOUN
ftr-367	239	17	in	in	ADP
ftr-367	239	18	which	which	PRON
ftr-367	239	19	the	the	DET
ftr-367	239	20	ira	ira	PROPN
ftr-367	239	21	owner	owner	NOUN
ftr-367	239	22	attains	attain	VERB
ftr-367	239	23	age	age	NOUN
ftr-367	239	24	59.5	59.5	NUM
ftr-367	239	25	)	)	PUNCT
ftr-367	239	26	are	be	AUX
ftr-367	239	27	generally	generally	ADV
ftr-367	239	28	subject	subject	ADJ
ftr-367	239	29	to	to	ADP
ftr-367	239	30	a	a	DET
ftr-367	239	31	10	10	NUM
ftr-367	239	32	%	%	NOUN
ftr-367	239	33	penalty	penalty	NOUN
ftr-367	239	34	tax	tax	NOUN
ftr-367	239	35	,	,	PUNCT
ftr-367	239	36	and	and	CCONJ
ftr-367	239	37	distributions	distribution	NOUN
ftr-367	239	38	must	must	AUX
ftr-367	239	39	commence	commence	VERB
ftr-367	239	40	on	on	ADP
ftr-367	239	41	a	a	DET
ftr-367	239	42	ratable	ratable	ADJ
ftr-367	239	43	basis	basis	NOUN
ftr-367	239	44	beginning	begin	VERB
ftr-367	239	45	no	no	ADV
ftr-367	239	46	later	later	ADV
ftr-367	239	47	than	than	ADP
ftr-367	239	48	the	the	DET
ftr-367	239	49	april	april	PROPN
ftr-367	239	50	1	1	NUM
ftr-367	239	51	after	after	SCONJ
ftr-367	239	52	the	the	DET
ftr-367	239	53	ira	ira	PROPN
ftr-367	239	54	owner	owner	NOUN
ftr-367	239	55	attains	attain	VERB
ftr-367	239	56	age	age	NOUN
ftr-367	239	57	70.5	70.5	NUM
ftr-367	239	58	.	.	PUNCT
ftr-367	240	1	58	58	NUM
ftr-367	240	2	both	both	CCONJ
ftr-367	240	3	the	the	DET
ftr-367	240	4	rsa	rsa	PROPN
ftr-367	240	5	and	and	CCONJ
ftr-367	240	6	lsa	lsa	PROPN
ftr-367	240	7	differ	differ	VERB
ftr-367	240	8	in	in	ADP
ftr-367	240	9	important	important	ADJ
ftr-367	240	10	ways	way	NOUN
ftr-367	240	11	from	from	ADP
ftr-367	240	12	iras	ira	NOUN
ftr-367	240	13	.	.	PUNCT
ftr-367	241	1	three	three	NUM
ftr-367	241	2	key	key	ADJ
ftr-367	241	3	differences	difference	NOUN
ftr-367	241	4	between	between	ADP
ftr-367	241	5	iras	ira	NOUN
ftr-367	241	6	and	and	CCONJ
ftr-367	241	7	both	both	DET
ftr-367	241	8	rsas	rsa	NOUN
ftr-367	241	9	and	and	CCONJ
ftr-367	241	10	lsas	lsa	NOUN
ftr-367	241	11	are	be	AUX
ftr-367	241	12	:	:	PUNCT
ftr-367	241	13	(	(	PUNCT
ftr-367	241	14	i	i	NOUN
ftr-367	241	15	)	)	PUNCT
ftr-367	241	16	there	there	PRON
ftr-367	241	17	would	would	AUX
ftr-367	241	18	be	be	AUX
ftr-367	241	19	no	no	DET
ftr-367	241	20	maximum	maximum	ADJ
ftr-367	241	21	income	income	NOUN
ftr-367	241	22	limits	limit	NOUN
ftr-367	241	23	for	for	ADP
ftr-367	241	24	contributions	contribution	NOUN
ftr-367	241	25	to	to	ADP
ftr-367	241	26	the	the	DET
ftr-367	241	27	new	new	ADJ
ftr-367	241	28	savings	saving	NOUN
ftr-367	241	29	arrangements	arrangement	NOUN
ftr-367	241	30	;	;	PUNCT
ftr-367	241	31	(	(	PUNCT
ftr-367	241	32	ii	ii	NOUN
ftr-367	241	33	)	)	PUNCT
ftr-367	241	34	contributions	contribution	NOUN
ftr-367	241	35	to	to	ADP
ftr-367	241	36	the	the	DET
ftr-367	241	37	new	new	ADJ
ftr-367	241	38	savings	saving	NOUN
ftr-367	241	39	arrangements	arrangement	NOUN
ftr-367	241	40	would	would	AUX
ftr-367	241	41	have	have	VERB
ftr-367	241	42	to	to	PART
ftr-367	241	43	be	be	AUX
ftr-367	241	44	made	make	VERB
ftr-367	241	45	on	on	ADP
ftr-367	241	46	a	a	DET
ftr-367	241	47	roth	roth	NOUN
ftr-367	241	48	(	(	PUNCT
ftr-367	241	49	that	that	ADV
ftr-367	241	50	is	is	ADV
ftr-367	241	51	,	,	PUNCT
ftr-367	241	52	after	after	ADP
ftr-367	241	53	-	-	PUNCT
ftr-367	241	54	tax	tax	NOUN
ftr-367	241	55	)	)	PUNCT
ftr-367	241	56	basis	basis	NOUN
ftr-367	241	57	,	,	PUNCT
ftr-367	241	58	with	with	ADP
ftr-367	241	59	account	account	NOUN
ftr-367	241	60	distributions	distribution	NOUN
ftr-367	241	61	excludable	excludable	ADJ
ftr-367	241	62	from	from	ADP
ftr-367	241	63	income	income	NOUN
ftr-367	241	64	;	;	PUNCT
ftr-367	241	65	and	and	CCONJ
ftr-367	241	66	(	(	PUNCT
ftr-367	241	67	iii	iii	X
ftr-367	241	68	)	)	PUNCT
ftr-367	241	69	there	there	PRON
ftr-367	241	70	would	would	AUX
ftr-367	241	71	be	be	AUX
ftr-367	241	72	no	no	DET
ftr-367	241	73	minimum	minimum	ADJ
ftr-367	241	74	distribution	distribution	NOUN
ftr-367	241	75	rules	rule	NOUN
ftr-367	241	76	requiring	require	VERB
ftr-367	241	77	that	that	SCONJ
ftr-367	241	78	distributions	distribution	VERB
ftr-367	241	79	commence	commence	NOUN
ftr-367	241	80	during	during	ADP
ftr-367	241	81	an	an	DET
ftr-367	241	82	owner	owner	NOUN
ftr-367	241	83	’s	’s	PART
ftr-367	241	84	lifetime	lifetime	NOUN
ftr-367	241	85	.	.	PUNCT
ftr-367	242	1	59	59	NUM
ftr-367	242	2	other	other	ADJ
ftr-367	242	3	differences	difference	NOUN
ftr-367	242	4	between	between	ADP
ftr-367	242	5	iras	ira	NOUN
ftr-367	242	6	and	and	CCONJ
ftr-367	242	7	the	the	DET
ftr-367	242	8	new	new	ADJ
ftr-367	242	9	savings	saving	NOUN
ftr-367	242	10	arrangements	arrangement	NOUN
ftr-367	242	11	are	be	AUX
ftr-367	242	12	discussed	discuss	VERB
ftr-367	242	13	below	below	ADP
ftr-367	242	14	:	:	PUNCT
ftr-367	242	15	1	1	X
ftr-367	242	16	.	.	X
ftr-367	242	17	retirement	retirement	NOUN
ftr-367	242	18	savings	saving	NOUN
ftr-367	242	19	accounts	account	NOUN
ftr-367	242	20	under	under	ADP
ftr-367	242	21	the	the	DET
ftr-367	242	22	2003	2003	NUM
ftr-367	242	23	budget	budget	NOUN
ftr-367	242	24	proposal	proposal	NOUN
ftr-367	242	25	,	,	PUNCT
ftr-367	242	26	an	an	DET
ftr-367	242	27	individual	individual	NOUN
ftr-367	242	28	would	would	AUX
ftr-367	242	29	have	have	AUX
ftr-367	242	30	been	be	AUX
ftr-367	242	31	able	able	ADJ
ftr-367	242	32	to	to	PART
ftr-367	242	33	contribute	contribute	VERB
ftr-367	242	34	up	up	ADP
ftr-367	242	35	to	to	PART
ftr-367	242	36	$	$	SYM
ftr-367	242	37	7,500	7,500	NUM
ftr-367	242	38	from	from	ADP
ftr-367	242	39	earned	earn	VERB
ftr-367	242	40	income	income	NOUN
ftr-367	242	41	to	to	ADP
ftr-367	242	42	an	an	DET
ftr-367	242	43	rsa	rsa	NOUN
ftr-367	242	44	.	.	PUNCT
ftr-367	243	1	60	60	NUM
ftr-367	243	2	in	in	ADP
ftr-367	243	3	subsequent	subsequent	ADJ
ftr-367	243	4	budgets	budget	NOUN
ftr-367	243	5	,	,	PUNCT
ftr-367	243	6	this	this	DET
ftr-367	243	7	amount	amount	NOUN
ftr-367	243	8	was	be	AUX
ftr-367	243	9	reduced	reduce	VERB
ftr-367	243	10	to	to	ADP
ftr-367	243	11	$	$	SYM
ftr-367	243	12	5,000	5,000	NUM
ftr-367	243	13	,	,	PUNCT
ftr-367	243	14	perhaps	perhaps	ADV
ftr-367	243	15	in	in	ADP
ftr-367	243	16	a	a	DET
ftr-367	243	17	nod	nod	NOUN
ftr-367	243	18	to	to	PART
ftr-367	243	19	deficit	deficit	NOUN
ftr-367	243	20	control	control	NOUN
ftr-367	243	21	,	,	PUNCT
ftr-367	243	22	but	but	CCONJ
ftr-367	243	23	also	also	ADV
ftr-367	243	24	perhaps	perhaps	ADV
ftr-367	243	25	in	in	ADP
ftr-367	243	26	capitulation	capitulation	NOUN
ftr-367	243	27	to	to	ADP
ftr-367	243	28	some	some	DET
ftr-367	243	29	usual	usual	ADJ
ftr-367	243	30	white	white	ADJ
ftr-367	243	31	house	house	NOUN
ftr-367	243	32	allies	ally	NOUN
ftr-367	243	33	who	who	PRON
ftr-367	243	34	initially	initially	ADV
ftr-367	243	35	opposed	oppose	VERB
ftr-367	243	36	the	the	DET
ftr-367	243	37	proposals	proposal	NOUN
ftr-367	243	38	as	as	ADP
ftr-367	243	39	a	a	DET
ftr-367	243	40	threat	threat	NOUN
ftr-367	243	41	to	to	ADP
ftr-367	243	42	employer	employer	NOUN
ftr-367	243	43	provided	provide	VERB
ftr-367	243	44	health	health	NOUN
ftr-367	243	45	55	55	NUM
ftr-367	243	46	.	.	PUNCT
ftr-367	244	1	irc	irc	PROPN
ftr-367	244	2	§	§	PROPN
ftr-367	244	3	408	408	NUM
ftr-367	244	4	,	,	PUNCT
ftr-367	244	5	irc	irc	ADV
ftr-367	244	6	§	§	PROPN
ftr-367	244	7	219	219	NUM
ftr-367	244	8	.	.	PUNCT
ftr-367	245	1	the	the	DET
ftr-367	245	2	$	$	SYM
ftr-367	245	3	4,000	4,000	NUM
ftr-367	245	4	limit	limit	NOUN
ftr-367	245	5	increases	increase	NOUN
ftr-367	245	6	to	to	ADP
ftr-367	245	7	$	$	SYM
ftr-367	245	8	5,000	5,000	NUM
ftr-367	245	9	in	in	ADP
ftr-367	245	10	2008	2008	NUM
ftr-367	245	11	and	and	CCONJ
ftr-367	245	12	thereafter	thereafter	ADV
ftr-367	245	13	will	will	AUX
ftr-367	245	14	increase	increase	VERB
ftr-367	245	15	to	to	PART
ftr-367	245	16	reflect	reflect	VERB
ftr-367	245	17	increases	increase	NOUN
ftr-367	245	18	in	in	ADP
ftr-367	245	19	the	the	DET
ftr-367	245	20	cost	cost	NOUN
ftr-367	245	21	of	of	ADP
ftr-367	245	22	living	living	NOUN
ftr-367	245	23	.	.	PUNCT
ftr-367	246	1	i	i	PRON
ftr-367	246	2	d.	d.	PROPN
ftr-367	246	3	56	56	NUM
ftr-367	246	4	.	.	PUNCT
ftr-367	247	1	irc	irc	PROPN
ftr-367	247	2	§	§	PROPN
ftr-367	247	3	408	408	NUM
ftr-367	247	4	.	.	PUNCT
ftr-367	248	1	57	57	NUM
ftr-367	248	2	.	.	PUNCT
ftr-367	248	3	irc	irc	PROPN
ftr-367	248	4	§	§	PROPN
ftr-367	248	5	408a	408a	PROPN
ftr-367	248	6	.	.	PUNCT
ftr-367	249	1	58	58	NUM
ftr-367	249	2	.	.	PUNCT
ftr-367	250	1	irc	irc	PROPN
ftr-367	250	2	§	§	PROPN
ftr-367	250	3	408(b	408(b	PROPN
ftr-367	250	4	)	)	PUNCT
ftr-367	250	5	,	,	PUNCT
ftr-367	250	6	(	(	PUNCT
ftr-367	250	7	c	c	NOUN
ftr-367	250	8	)	)	PUNCT
ftr-367	250	9	.	.	PUNCT
ftr-367	251	1	roth	roth	PROPN
ftr-367	251	2	iras	ira	NOUN
ftr-367	251	3	are	be	AUX
ftr-367	251	4	also	also	ADV
ftr-367	251	5	subject	subject	ADJ
ftr-367	251	6	to	to	ADP
ftr-367	251	7	the	the	DET
ftr-367	251	8	excise	excise	NOUN
ftr-367	251	9	tax	tax	NOUN
ftr-367	251	10	on	on	ADP
ftr-367	251	11	early	early	ADJ
ftr-367	251	12	distributions	distribution	NOUN
ftr-367	251	13	,	,	PUNCT
ftr-367	251	14	but	but	CCONJ
ftr-367	251	15	an	an	DET
ftr-367	251	16	owner	owner	NOUN
ftr-367	251	17	of	of	ADP
ftr-367	251	18	a	a	DET
ftr-367	251	19	roth	roth	PROPN
ftr-367	251	20	ira	ira	PROPN
ftr-367	251	21	is	be	AUX
ftr-367	251	22	not	not	PART
ftr-367	251	23	taxed	tax	VERB
ftr-367	251	24	to	to	ADP
ftr-367	251	25	the	the	DET
ftr-367	251	26	extent	extent	NOUN
ftr-367	251	27	distributions	distribution	NOUN
ftr-367	251	28	reflect	reflect	VERB
ftr-367	251	29	simply	simply	ADV
ftr-367	251	30	already	already	ADV
ftr-367	251	31	taxed	tax	VERB
ftr-367	251	32	contributions	contribution	NOUN
ftr-367	251	33	.	.	PUNCT
ftr-367	252	1	irc	irc	PROPN
ftr-367	252	2	§	§	PROPN
ftr-367	252	3	408a(d)(4	408a(d)(4	PROPN
ftr-367	252	4	)	)	PUNCT
ftr-367	252	5	.	.	PUNCT
ftr-367	253	1	moreover	moreover	ADV
ftr-367	253	2	,	,	PUNCT
ftr-367	253	3	distributions	distribution	NOUN
ftr-367	253	4	from	from	ADP
ftr-367	253	5	roth	roth	PROPN
ftr-367	253	6	iras	ira	NOUN
ftr-367	253	7	are	be	AUX
ftr-367	253	8	not	not	PART
ftr-367	253	9	subject	subject	ADJ
ftr-367	253	10	to	to	ADP
ftr-367	253	11	the	the	DET
ftr-367	253	12	minimum	minimum	ADJ
ftr-367	253	13	distributions	distribution	NOUN
ftr-367	253	14	rules	rule	NOUN
ftr-367	253	15	.	.	PUNCT
ftr-367	254	1	irc	irc	PROPN
ftr-367	254	2	§	§	PROPN
ftr-367	254	3	408a(c)(5	408a(c)(5	PROPN
ftr-367	254	4	)	)	PUNCT
ftr-367	254	5	.	.	PUNCT
ftr-367	255	1	59	59	NUM
ftr-367	255	2	.	.	PUNCT
ftr-367	256	1	see	see	VERB
ftr-367	256	2	,	,	PUNCT
ftr-367	256	3	general	general	ADJ
ftr-367	256	4	explanation	explanation	NOUN
ftr-367	256	5	(	(	PUNCT
ftr-367	256	6	2003	2003	NUM
ftr-367	256	7	)	)	PUNCT
ftr-367	257	1	,	,	PUNCT
ftr-367	257	2	supra	supra	PROPN
ftr-367	257	3	note	note	NOUN
ftr-367	257	4	1	1	NUM
ftr-367	257	5	,	,	PUNCT
ftr-367	257	6	at	at	ADP
ftr-367	257	7	¶	¶	PROPN
ftr-367	257	8	11920	11920	NUM
ftr-367	257	9	.	.	PUNCT
ftr-367	258	1	60	60	NUM
ftr-367	258	2	.	.	PUNCT
ftr-367	259	1	i	i	PRON
ftr-367	259	2	d.	d.	PROPN
ftr-367	259	3	at	at	ADP
ftr-367	259	4	119	119	NUM
ftr-367	259	5	.	.	PUNCT
ftr-367	259	6	2008	2008	NUM
ftr-367	259	7	]	]	PUNCT
ftr-367	259	8	slouching	slouch	VERB
ftr-367	259	9	towards	towards	ADP
ftr-367	259	10	a	a	DET
ftr-367	259	11	consumption	consumption	NOUN
ftr-367	259	12	tax	tax	NOUN
ftr-367	259	13	131	131	NUM
ftr-367	259	14	care	care	NOUN
ftr-367	259	15	.	.	PUNCT
ftr-367	260	1	61	61	NUM
ftr-367	260	2	an	an	DET
ftr-367	260	3	individual	individual	NOUN
ftr-367	260	4	would	would	AUX
ftr-367	260	5	also	also	ADV
ftr-367	260	6	have	have	AUX
ftr-367	260	7	been	be	AUX
ftr-367	260	8	able	able	ADJ
ftr-367	260	9	to	to	PART
ftr-367	260	10	contribute	contribute	VERB
ftr-367	260	11	up	up	ADP
ftr-367	260	12	to	to	ADP
ftr-367	260	13	the	the	DET
ftr-367	260	14	maximum	maximum	ADJ
ftr-367	260	15	amount	amount	NOUN
ftr-367	260	16	for	for	ADP
ftr-367	260	17	a	a	DET
ftr-367	260	18	non	non	ADJ
ftr-367	260	19	-	-	ADJ
ftr-367	260	20	working	working	ADJ
ftr-367	260	21	spouse	spouse	NOUN
ftr-367	260	22	.	.	PUNCT
ftr-367	261	1	62	62	NUM
ftr-367	261	2	distributions	distribution	NOUN
ftr-367	261	3	of	of	ADP
ftr-367	261	4	investment	investment	NOUN
ftr-367	261	5	income	income	NOUN
ftr-367	261	6	would	would	AUX
ftr-367	261	7	have	have	AUX
ftr-367	261	8	been	be	AUX
ftr-367	261	9	subject	subject	ADJ
ftr-367	261	10	to	to	ADP
ftr-367	261	11	a	a	DET
ftr-367	261	12	10	10	NUM
ftr-367	261	13	%	%	NOUN
ftr-367	261	14	excise	excise	NOUN
ftr-367	261	15	tax	tax	NOUN
ftr-367	261	16	if	if	SCONJ
ftr-367	261	17	made	make	VERB
ftr-367	261	18	before	before	SCONJ
ftr-367	261	19	the	the	DET
ftr-367	261	20	rsa	rsa	NOUN
ftr-367	261	21	-	-	NOUN
ftr-367	261	22	owner	owner	NOUN
ftr-367	261	23	has	have	AUX
ftr-367	261	24	attained	attain	VERB
ftr-367	261	25	age	age	NOUN
ftr-367	261	26	58	58	NUM
ftr-367	261	27	.	.	PUNCT
ftr-367	262	1	63	63	NUM
ftr-367	262	2	roth	roth	PROPN
ftr-367	262	3	iras	ira	NOUN
ftr-367	262	4	would	would	AUX
ftr-367	262	5	have	have	AUX
ftr-367	262	6	been	be	AUX
ftr-367	262	7	automatically	automatically	ADV
ftr-367	262	8	converted	convert	VERB
ftr-367	262	9	into	into	ADP
ftr-367	262	10	rsas	rsa	NOUN
ftr-367	262	11	.	.	PUNCT
ftr-367	263	1	64	64	NUM
ftr-367	263	2	traditional	traditional	ADJ
ftr-367	263	3	iras	ira	NOUN
ftr-367	263	4	could	could	AUX
ftr-367	263	5	be	be	AUX
ftr-367	263	6	converted	convert	VERB
ftr-367	263	7	to	to	ADP
ftr-367	263	8	rsas	rsa	NOUN
ftr-367	263	9	on	on	ADP
ftr-367	263	10	an	an	DET
ftr-367	263	11	elective	elective	ADJ
ftr-367	263	12	basis	basis	NOUN
ftr-367	263	13	by	by	ADP
ftr-367	263	14	paying	pay	VERB
ftr-367	263	15	income	income	NOUN
ftr-367	263	16	tax	tax	NOUN
ftr-367	263	17	on	on	ADP
ftr-367	263	18	the	the	DET
ftr-367	263	19	converted	convert	VERB
ftr-367	263	20	amount	amount	NOUN
ftr-367	263	21	and	and	CCONJ
ftr-367	263	22	payment	payment	NOUN
ftr-367	263	23	of	of	ADP
ftr-367	263	24	the	the	DET
ftr-367	263	25	tax	tax	NOUN
ftr-367	263	26	could	could	AUX
ftr-367	263	27	be	be	AUX
ftr-367	263	28	spread	spread	VERB
ftr-367	263	29	over	over	ADP
ftr-367	263	30	a	a	DET
ftr-367	263	31	four	four	NUM
ftr-367	263	32	-	-	PUNCT
ftr-367	263	33	year	year	NOUN
ftr-367	263	34	period	period	NOUN
ftr-367	263	35	.	.	PUNCT
ftr-367	264	1	65	65	NUM
ftr-367	264	2	2	2	NUM
ftr-367	264	3	.	.	PUNCT
ftr-367	264	4	lifetime	lifetime	NOUN
ftr-367	264	5	savings	saving	NOUN
ftr-367	264	6	accounts	account	NOUN
ftr-367	264	7	in	in	ADP
ftr-367	264	8	the	the	DET
ftr-367	264	9	2003	2003	NUM
ftr-367	264	10	budget	budget	NOUN
ftr-367	264	11	,	,	PUNCT
ftr-367	264	12	an	an	DET
ftr-367	264	13	individual	individual	NOUN
ftr-367	264	14	would	would	AUX
ftr-367	264	15	have	have	AUX
ftr-367	264	16	been	be	AUX
ftr-367	264	17	able	able	ADJ
ftr-367	264	18	to	to	PART
ftr-367	264	19	contribute	contribute	VERB
ftr-367	264	20	$	$	SYM
ftr-367	264	21	7,500	7,500	NUM
ftr-367	264	22	annually	annually	ADV
ftr-367	264	23	to	to	ADP
ftr-367	264	24	an	an	DET
ftr-367	264	25	lsa	lsa	NOUN
ftr-367	264	26	;	;	PUNCT
ftr-367	264	27	there	there	PRON
ftr-367	264	28	was	be	VERB
ftr-367	264	29	no	no	DET
ftr-367	264	30	requirement	requirement	NOUN
ftr-367	264	31	that	that	SCONJ
ftr-367	264	32	the	the	DET
ftr-367	264	33	individual	individual	NOUN
ftr-367	264	34	have	have	AUX
ftr-367	264	35	earned	earn	VERB
ftr-367	264	36	income	income	NOUN
ftr-367	264	37	to	to	PART
ftr-367	264	38	make	make	VERB
ftr-367	264	39	such	such	ADJ
ftr-367	264	40	contribution	contribution	NOUN
ftr-367	264	41	.	.	PUNCT
ftr-367	265	1	66	66	NUM
ftr-367	265	2	subsequent	subsequent	ADJ
ftr-367	265	3	budgets	budget	NOUN
ftr-367	265	4	have	have	AUX
ftr-367	265	5	reduced	reduce	VERB
ftr-367	265	6	the	the	DET
ftr-367	265	7	figure	figure	NOUN
ftr-367	265	8	to	to	ADP
ftr-367	265	9	$	$	SYM
ftr-367	265	10	5,000	5,000	NUM
ftr-367	265	11	.	.	PUNCT
ftr-367	266	1	67	67	NUM
ftr-367	267	1	moreover	moreover	ADV
ftr-367	267	2	,	,	PUNCT
ftr-367	267	3	an	an	DET
ftr-367	267	4	individual	individual	NOUN
ftr-367	267	5	can	can	AUX
ftr-367	267	6	contribute	contribute	VERB
ftr-367	267	7	to	to	ADP
ftr-367	267	8	any	any	DET
ftr-367	267	9	other	other	ADJ
ftr-367	267	10	person	person	NOUN
ftr-367	267	11	’s	’s	PART
ftr-367	267	12	lsa	lsa	NOUN
ftr-367	267	13	,	,	PUNCT
ftr-367	267	14	although	although	SCONJ
ftr-367	267	15	contributions	contribution	NOUN
ftr-367	267	16	by	by	ADP
ftr-367	267	17	or	or	CCONJ
ftr-367	267	18	on	on	ADP
ftr-367	267	19	behalf	behalf	NOUN
ftr-367	267	20	of	of	ADP
ftr-367	267	21	any	any	DET
ftr-367	267	22	particular	particular	ADJ
ftr-367	267	23	individual	individual	NOUN
ftr-367	267	24	could	could	AUX
ftr-367	267	25	not	not	PART
ftr-367	267	26	in	in	ADP
ftr-367	267	27	the	the	DET
ftr-367	267	28	aggregate	aggregate	NOUN
ftr-367	267	29	exceed	exceed	VERB
ftr-367	267	30	the	the	DET
ftr-367	267	31	maximum	maximum	ADJ
ftr-367	267	32	amount	amount	NOUN
ftr-367	267	33	.	.	PUNCT
ftr-367	268	1	68	68	NUM
ftr-367	268	2	thus	thus	ADV
ftr-367	268	3	,	,	PUNCT
ftr-367	268	4	a	a	DET
ftr-367	268	5	married	married	ADJ
ftr-367	268	6	couple	couple	NOUN
ftr-367	268	7	with	with	ADP
ftr-367	268	8	two	two	NUM
ftr-367	268	9	children	child	NOUN
ftr-367	268	10	could	could	AUX
ftr-367	268	11	have	have	AUX
ftr-367	268	12	contributed	contribute	VERB
ftr-367	268	13	$	$	SYM
ftr-367	268	14	30,000	30,000	NUM
ftr-367	268	15	annually	annually	ADV
ftr-367	268	16	to	to	ADP
ftr-367	268	17	lsas	lsa	NOUN
ftr-367	268	18	for	for	ADP
ftr-367	268	19	family	family	NOUN
ftr-367	268	20	members	member	NOUN
ftr-367	268	21	(	(	PUNCT
ftr-367	268	22	if	if	SCONJ
ftr-367	268	23	the	the	DET
ftr-367	268	24	limit	limit	NOUN
ftr-367	268	25	were	be	AUX
ftr-367	268	26	,	,	PUNCT
ftr-367	268	27	as	as	SCONJ
ftr-367	268	28	initially	initially	ADV
ftr-367	268	29	proposed	propose	VERB
ftr-367	268	30	,	,	PUNCT
ftr-367	268	31	$	$	SYM
ftr-367	268	32	7,500	7,500	NUM
ftr-367	268	33	per	per	ADP
ftr-367	268	34	individual	individual	NOUN
ftr-367	268	35	)	)	PUNCT
ftr-367	268	36	.	.	PUNCT
ftr-367	269	1	there	there	PRON
ftr-367	269	2	were	be	VERB
ftr-367	269	3	no	no	DET
ftr-367	269	4	restrictions	restriction	NOUN
ftr-367	269	5	or	or	CCONJ
ftr-367	269	6	excise	excise	NOUN
ftr-367	269	7	taxes	taxis	NOUN
ftr-367	269	8	imposed	impose	VERB
ftr-367	269	9	on	on	ADP
ftr-367	269	10	withdrawals	withdrawal	NOUN
ftr-367	269	11	from	from	ADP
ftr-367	269	12	lsas	lsa	NOUN
ftr-367	269	13	.	.	PUNCT
ftr-367	270	1	it	it	PRON
ftr-367	270	2	has	have	AUX
ftr-367	270	3	thus	thus	ADV
ftr-367	270	4	been	be	AUX
ftr-367	270	5	suggested	suggest	VERB
ftr-367	270	6	by	by	ADP
ftr-367	270	7	some	some	DET
ftr-367	270	8	financial	financial	ADJ
ftr-367	270	9	columnists	columnist	NOUN
ftr-367	270	10	that	that	PRON
ftr-367	270	11	should	should	AUX
ftr-367	270	12	the	the	DET
ftr-367	270	13	bush	bush	PROPN
ftr-367	270	14	proposals	proposal	NOUN
ftr-367	270	15	be	be	AUX
ftr-367	270	16	adopted	adopt	VERB
ftr-367	270	17	,	,	PUNCT
ftr-367	270	18	individuals	individual	NOUN
ftr-367	270	19	would	would	AUX
ftr-367	270	20	generally	generally	ADV
ftr-367	270	21	want	want	VERB
ftr-367	270	22	to	to	PART
ftr-367	270	23	contribute	contribute	VERB
ftr-367	270	24	the	the	DET
ftr-367	270	25	maximum	maximum	NOUN
ftr-367	270	26	to	to	ADP
ftr-367	270	27	an	an	DET
ftr-367	270	28	lsa	lsa	NOUN
ftr-367	270	29	before	before	ADP
ftr-367	270	30	contributing	contribute	VERB
ftr-367	270	31	to	to	ADP
ftr-367	270	32	an	an	DET
ftr-367	270	33	rsa	rsa	NOUN
ftr-367	270	34	,	,	PUNCT
ftr-367	270	35	since	since	SCONJ
ftr-367	270	36	preage-58	preage-58	PROPN
ftr-367	270	37	withdrawals	withdrawal	NOUN
ftr-367	270	38	from	from	ADP
ftr-367	270	39	an	an	DET
ftr-367	270	40	rsa	rsa	NOUN
ftr-367	270	41	could	could	AUX
ftr-367	270	42	result	result	VERB
ftr-367	270	43	in	in	ADP
ftr-367	270	44	imposition	imposition	NOUN
ftr-367	270	45	of	of	ADP
ftr-367	270	46	excise	excise	NOUN
ftr-367	270	47	taxes	taxis	NOUN
ftr-367	270	48	.	.	PUNCT
ftr-367	271	1	69	69	NUM
ftr-367	271	2	although	although	SCONJ
ftr-367	271	3	an	an	DET
ftr-367	271	4	lsa	lsa	NOUN
ftr-367	271	5	could	could	AUX
ftr-367	271	6	be	be	AUX
ftr-367	271	7	used	use	VERB
ftr-367	271	8	to	to	PART
ftr-367	271	9	save	save	VERB
ftr-367	271	10	for	for	ADP
ftr-367	271	11	any	any	DET
ftr-367	271	12	purpose	purpose	NOUN
ftr-367	271	13	,	,	PUNCT
ftr-367	271	14	the	the	DET
ftr-367	271	15	white	white	PROPN
ftr-367	271	16	house	house	PROPN
ftr-367	271	17	proposal	proposal	NOUN
ftr-367	271	18	did	do	AUX
ftr-367	271	19	not	not	PART
ftr-367	271	20	eliminate	eliminate	VERB
ftr-367	271	21	special	special	ADJ
ftr-367	271	22	-	-	PUNCT
ftr-367	271	23	purpose	purpose	NOUN
ftr-367	271	24	savings	saving	NOUN
ftr-367	271	25	vehicles	vehicle	NOUN
ftr-367	271	26	currently	currently	ADV
ftr-367	271	27	61	61	NUM
ftr-367	271	28	.	.	PUNCT
ftr-367	272	1	united	united	PROPN
ftr-367	272	2	states	states	PROPN
ftr-367	272	3	department	department	PROPN
ftr-367	272	4	of	of	ADP
ftr-367	272	5	treasury	treasury	PROPN
ftr-367	272	6	,	,	PUNCT
ftr-367	272	7	“	"	PUNCT
ftr-367	272	8	bush	bush	PROPN
ftr-367	272	9	again	again	ADV
ftr-367	272	10	pushes	push	VERB
ftr-367	272	11	for	for	ADP
ftr-367	272	12	rsa	rsa	NOUN
ftr-367	272	13	,	,	PUNCT
ftr-367	272	14	lsa	lsa	PROPN
ftr-367	272	15	and	and	CCONJ
ftr-367	272	16	ersa	ersa	NOUN
ftr-367	272	17	in	in	ADP
ftr-367	272	18	fiscal	fiscal	ADJ
ftr-367	272	19	2006	2006	NUM
ftr-367	272	20	budget	budget	NOUN
ftr-367	272	21	,	,	PUNCT
ftr-367	272	22	”	"	PUNCT
ftr-367	272	23	at	at	ADP
ftr-367	272	24	www.pressreleases.newspap.com/pr/	www.pressreleases.newspap.com/pr/	PROPN
ftr-367	272	25	20052	20052	NUM
ftr-367	272	26	/	/	SYM
ftr-367	272	27	pr206421.html	pr206421.html	PROPN
ftr-367	272	28	.	.	PUNCT
ftr-367	273	1	see	see	VERB
ftr-367	273	2	,	,	PUNCT
ftr-367	273	3	karen	karen	PROPN
ftr-367	273	4	c.	c.	PROPN
ftr-367	273	5	burke	burke	PROPN
ftr-367	273	6	and	and	CCONJ
ftr-367	273	7	grayson	grayson	PROPN
ftr-367	273	8	m.	m.	PROPN
ftr-367	274	1	p.	p.	PROPN
ftr-367	274	2	mccouch	mccouch	PROPN
ftr-367	274	3	,	,	PUNCT
ftr-367	274	4	lipstick	lipstick	NOUN
ftr-367	274	5	,	,	PUNCT
ftr-367	274	6	light	light	ADJ
ftr-367	274	7	beer	beer	NOUN
ftr-367	274	8	,	,	PUNCT
ftr-367	274	9	and	and	CCONJ
ftr-367	274	10	back	back	ADV
ftr-367	274	11	-	-	PUNCT
ftr-367	274	12	loaded	load	VERB
ftr-367	274	13	savings	saving	NOUN
ftr-367	274	14	accounts	account	NOUN
ftr-367	274	15	,	,	PUNCT
ftr-367	274	16	25	25	NUM
ftr-367	274	17	va	va	NOUN
ftr-367	274	18	.	.	PUNCT
ftr-367	275	1	tax	tax	PROPN
ftr-367	275	2	rev	rev	PROPN
ftr-367	275	3	.	.	PROPN
ftr-367	275	4	1101	1101	NUM
ftr-367	275	5	,	,	PUNCT
ftr-367	275	6	1123	1123	NUM
ftr-367	275	7	(	(	PUNCT
ftr-367	275	8	2006	2006	NUM
ftr-367	275	9	)	)	PUNCT
ftr-367	275	10	.	.	PUNCT
ftr-367	276	1	62	62	NUM
ftr-367	276	2	.	.	PUNCT
ftr-367	277	1	general	general	ADJ
ftr-367	277	2	explanation	explanation	NOUN
ftr-367	277	3	(	(	PUNCT
ftr-367	277	4	2003	2003	NUM
ftr-367	277	5	)	)	PUNCT
ftr-367	277	6	,	,	PUNCT
ftr-367	277	7	supra	supra	PROPN
ftr-367	277	8	note	note	NOUN
ftr-367	277	9	1	1	NUM
ftr-367	277	10	,	,	PUNCT
ftr-367	277	11	at	at	ADP
ftr-367	277	12	120	120	NUM
ftr-367	277	13	.	.	PUNCT
ftr-367	277	14	63	63	NUM
ftr-367	277	15	.	.	PUNCT
ftr-367	278	1	i	i	PRON
ftr-367	278	2	d.	d.	PROPN
ftr-367	278	3	64	64	NUM
ftr-367	278	4	.	.	PUNCT
ftr-367	279	1	i	i	PRON
ftr-367	279	2	d.	d.	PROPN
ftr-367	279	3	65	65	NUM
ftr-367	279	4	.	.	PUNCT
ftr-367	280	1	i	i	PRON
ftr-367	280	2	d.	d.	PROPN
ftr-367	280	3	66	66	NUM
ftr-367	280	4	.	.	PUNCT
ftr-367	281	1	i	i	PRON
ftr-367	281	2	d.	d.	PROPN
ftr-367	281	3	at	at	ADP
ftr-367	281	4	119	119	NUM
ftr-367	281	5	-	-	SYM
ftr-367	281	6	20	20	NUM
ftr-367	281	7	.	.	PUNCT
ftr-367	281	8	67	67	NUM
ftr-367	281	9	.	.	PUNCT
ftr-367	282	1	united	united	PROPN
ftr-367	282	2	states	states	PROPN
ftr-367	282	3	department	department	PROPN
ftr-367	282	4	of	of	ADP
ftr-367	282	5	treasury	treasury	PROPN
ftr-367	282	6	,	,	PUNCT
ftr-367	282	7	“	"	PUNCT
ftr-367	282	8	bush	bush	PROPN
ftr-367	282	9	again	again	ADV
ftr-367	282	10	pushes	push	VERB
ftr-367	282	11	for	for	ADP
ftr-367	282	12	rsa	rsa	NOUN
ftr-367	282	13	,	,	PUNCT
ftr-367	282	14	lsa	lsa	PROPN
ftr-367	282	15	and	and	CCONJ
ftr-367	282	16	ersa	ersa	NOUN
ftr-367	282	17	in	in	ADP
ftr-367	282	18	fiscal	fiscal	ADJ
ftr-367	282	19	2006	2006	NUM
ftr-367	282	20	budget	budget	NOUN
ftr-367	282	21	,	,	PUNCT
ftr-367	282	22	”	"	PUNCT
ftr-367	282	23	available	available	ADJ
ftr-367	282	24	at	at	ADP
ftr-367	282	25	www.pressreleases.newspap.com/pr/20052/pr206421.html	www.pressreleases.newspap.com/pr/20052/pr206421.html	X
ftr-367	282	26	.	.	PUNCT
ftr-367	283	1	68	68	NUM
ftr-367	283	2	.	.	PUNCT
ftr-367	283	3	general	general	ADJ
ftr-367	283	4	explanation	explanation	NOUN
ftr-367	283	5	(	(	PUNCT
ftr-367	283	6	2003	2003	NUM
ftr-367	283	7	)	)	PUNCT
ftr-367	283	8	,	,	PUNCT
ftr-367	283	9	supra	supra	PROPN
ftr-367	283	10	note	note	NOUN
ftr-367	283	11	1	1	NUM
ftr-367	283	12	,	,	PUNCT
ftr-367	283	13	at	at	ADP
ftr-367	283	14	120	120	NUM
ftr-367	283	15	.	.	PUNCT
ftr-367	283	16	69	69	NUM
ftr-367	283	17	.	.	PUNCT
ftr-367	284	1	see	see	VERB
ftr-367	284	2	,	,	PUNCT
ftr-367	284	3	e.g.	e.g.	ADV
ftr-367	284	4	,	,	PUNCT
ftr-367	284	5	christine	christine	PROPN
ftr-367	284	6	dugas	dugas	PROPN
ftr-367	284	7	,	,	PUNCT
ftr-367	284	8	et	et	PROPN
ftr-367	284	9	.	.	PUNCT
ftr-367	285	1	al	al	PROPN
ftr-367	285	2	.	.	PROPN
ftr-367	285	3	,	,	PUNCT
ftr-367	285	4	how	how	SCONJ
ftr-367	285	5	bush	bush	PROPN
ftr-367	285	6	’s	’s	PART
ftr-367	285	7	retirement	retirement	NOUN
ftr-367	285	8	system	system	NOUN
ftr-367	285	9	overhaul	overhaul	NOUN
ftr-367	285	10	hits	hit	VERB
ftr-367	285	11	home	home	NOUN
ftr-367	285	12	,	,	PUNCT
ftr-367	285	13	usa	usa	PROPN
ftr-367	285	14	today	today	NOUN
ftr-367	285	15	,	,	PUNCT
ftr-367	285	16	feb	feb	PROPN
ftr-367	285	17	.	.	PROPN
ftr-367	285	18	23	23	NUM
ftr-367	285	19	,	,	PUNCT
ftr-367	285	20	2003	2003	NUM
ftr-367	285	21	,	,	PUNCT
ftr-367	285	22	at	at	ADP
ftr-367	285	23	2b	2b	NUM
ftr-367	285	24	.	.	PUNCT
ftr-367	286	1	132	132	NUM
ftr-367	286	2	florida	florida	PROPN
ftr-367	286	3	tax	tax	NOUN
ftr-367	286	4	review	review	NOUN
ftr-367	286	5	[	[	X
ftr-367	286	6	vol	vol	NOUN
ftr-367	286	7	.	.	PUNCT
ftr-367	286	8	9:2	9:2	NUM
ftr-367	286	9	available	available	ADJ
ftr-367	286	10	under	under	ADP
ftr-367	286	11	the	the	DET
ftr-367	286	12	internal	internal	ADJ
ftr-367	286	13	revenue	revenue	NOUN
ftr-367	286	14	code	code	NOUN
ftr-367	286	15	(	(	PUNCT
ftr-367	286	16	such	such	ADJ
ftr-367	286	17	as	as	ADP
ftr-367	286	18	coverdale	coverdale	NOUN
ftr-367	286	19	education	education	NOUN
ftr-367	286	20	accounts	account	NOUN
ftr-367	286	21	,	,	PUNCT
ftr-367	286	22	qualified	qualified	ADJ
ftr-367	286	23	state	state	NOUN
ftr-367	286	24	tuition	tuition	NOUN
ftr-367	286	25	plans	plan	NOUN
ftr-367	286	26	,	,	PUNCT
ftr-367	286	27	and	and	CCONJ
ftr-367	286	28	medical	medical	ADJ
ftr-367	286	29	savings	saving	NOUN
ftr-367	286	30	accounts	account	NOUN
ftr-367	286	31	)	)	PUNCT
ftr-367	286	32	.	.	PUNCT
ftr-367	287	1	70	70	NUM
ftr-367	287	2	c.	c.	PROPN
ftr-367	287	3	employer	employer	PROPN
ftr-367	287	4	retirement	retirement	NOUN
ftr-367	287	5	savings	saving	NOUN
ftr-367	287	6	accounts	account	VERB
ftr-367	287	7	one	one	NUM
ftr-367	287	8	of	of	ADP
ftr-367	287	9	the	the	DET
ftr-367	287	10	potential	potential	ADJ
ftr-367	287	11	virtues	virtue	NOUN
ftr-367	287	12	of	of	ADP
ftr-367	287	13	defined	define	VERB
ftr-367	287	14	contribution	contribution	NOUN
ftr-367	287	15	plans	plan	NOUN
ftr-367	287	16	(	(	PUNCT
ftr-367	287	17	compared	compare	VERB
ftr-367	287	18	to	to	ADP
ftr-367	287	19	defined	define	VERB
ftr-367	287	20	benefit	benefit	NOUN
ftr-367	287	21	plans	plan	NOUN
ftr-367	287	22	)	)	PUNCT
ftr-367	288	1	is	be	AUX
ftr-367	288	2	their	their	PRON
ftr-367	288	3	relative	relative	ADJ
ftr-367	288	4	simplicity	simplicity	NOUN
ftr-367	288	5	of	of	ADP
ftr-367	288	6	form	form	NOUN
ftr-367	288	7	.	.	PUNCT
ftr-367	289	1	71	71	NUM
ftr-367	289	2	the	the	DET
ftr-367	289	3	regulatory	regulatory	ADJ
ftr-367	289	4	structure	structure	NOUN
ftr-367	289	5	that	that	PRON
ftr-367	289	6	governs	govern	VERB
ftr-367	289	7	such	such	ADJ
ftr-367	289	8	plans	plan	NOUN
ftr-367	289	9	,	,	PUNCT
ftr-367	289	10	however	however	ADV
ftr-367	289	11	,	,	PUNCT
ftr-367	289	12	sometimes	sometimes	ADV
ftr-367	289	13	perverts	pervert	VERB
ftr-367	289	14	this	this	DET
ftr-367	289	15	simplicity	simplicity	NOUN
ftr-367	289	16	of	of	ADP
ftr-367	289	17	form	form	NOUN
ftr-367	289	18	into	into	ADP
ftr-367	289	19	extreme	extreme	ADJ
ftr-367	289	20	complexity	complexity	NOUN
ftr-367	289	21	,	,	PUNCT
ftr-367	289	22	in	in	ADP
ftr-367	289	23	two	two	NUM
ftr-367	289	24	ways	way	NOUN
ftr-367	289	25	:	:	PUNCT
ftr-367	289	26	first	first	ADV
ftr-367	289	27	,	,	PUNCT
ftr-367	289	28	by	by	ADP
ftr-367	289	29	providing	provide	VERB
ftr-367	289	30	extraordinary	extraordinary	ADJ
ftr-367	289	31	flexibility	flexibility	NOUN
ftr-367	289	32	through	through	ADP
ftr-367	289	33	which	which	PRON
ftr-367	289	34	firms	firm	NOUN
ftr-367	289	35	can	can	AUX
ftr-367	289	36	design	design	VERB
ftr-367	289	37	plans	plan	NOUN
ftr-367	289	38	that	that	PRON
ftr-367	289	39	minimize	minimize	VERB
ftr-367	289	40	participation	participation	NOUN
ftr-367	289	41	and	and	CCONJ
ftr-367	289	42	benefits	benefit	NOUN
ftr-367	289	43	for	for	ADP
ftr-367	289	44	rank	rank	NOUN
ftr-367	289	45	-	-	PUNCT
ftr-367	289	46	and	and	CCONJ
ftr-367	289	47	-	-	PUNCT
ftr-367	289	48	file	file	NOUN
ftr-367	289	49	employees	employee	NOUN
ftr-367	289	50	,	,	PUNCT
ftr-367	289	51	and	and	CCONJ
ftr-367	289	52	second	second	ADV
ftr-367	289	53	by	by	ADP
ftr-367	289	54	imposing	impose	VERB
ftr-367	289	55	administrative	administrative	ADJ
ftr-367	289	56	and	and	CCONJ
ftr-367	289	57	compliance	compliance	NOUN
ftr-367	289	58	complexity	complexity	NOUN
ftr-367	289	59	as	as	ADP
ftr-367	289	60	the	the	DET
ftr-367	289	61	toll	toll	NOUN
ftr-367	289	62	charge	charge	NOUN
ftr-367	289	63	for	for	ADP
ftr-367	289	64	such	such	ADJ
ftr-367	289	65	flexibility	flexibility	NOUN
ftr-367	289	66	.	.	PUNCT
ftr-367	290	1	72	72	NUM
ftr-367	290	2	these	these	DET
ftr-367	290	3	two	two	NUM
ftr-367	290	4	types	type	NOUN
ftr-367	290	5	of	of	ADP
ftr-367	290	6	complexity	complexity	NOUN
ftr-367	290	7	(	(	PUNCT
ftr-367	290	8	although	although	SCONJ
ftr-367	290	9	related	relate	VERB
ftr-367	290	10	)	)	PUNCT
ftr-367	290	11	can	can	AUX
ftr-367	290	12	be	be	AUX
ftr-367	290	13	conceptualized	conceptualize	VERB
ftr-367	290	14	as	as	ADP
ftr-367	290	15	design	design	NOUN
ftr-367	290	16	complexity	complexity	NOUN
ftr-367	290	17	,	,	PUNCT
ftr-367	290	18	on	on	ADP
ftr-367	290	19	the	the	DET
ftr-367	290	20	one	one	NUM
ftr-367	290	21	hand	hand	NOUN
ftr-367	290	22	,	,	PUNCT
ftr-367	290	23	and	and	CCONJ
ftr-367	290	24	administrative	administrative	ADJ
ftr-367	290	25	complexity	complexity	NOUN
ftr-367	290	26	on	on	ADP
ftr-367	290	27	the	the	DET
ftr-367	290	28	other	other	ADJ
ftr-367	290	29	.	.	PUNCT
ftr-367	291	1	to	to	PART
ftr-367	291	2	illustrate	illustrate	VERB
ftr-367	291	3	,	,	PUNCT
ftr-367	291	4	consider	consider	VERB
ftr-367	291	5	an	an	DET
ftr-367	291	6	employer	employer	NOUN
ftr-367	291	7	that	that	PRON
ftr-367	291	8	wants	want	VERB
ftr-367	291	9	to	to	PART
ftr-367	291	10	minimize	minimize	VERB
ftr-367	291	11	benefits	benefit	NOUN
ftr-367	291	12	for	for	ADP
ftr-367	291	13	rank	rank	NOUN
ftr-367	291	14	-	-	PUNCT
ftr-367	291	15	and	and	CCONJ
ftr-367	291	16	-	-	PUNCT
ftr-367	291	17	file	file	NOUN
ftr-367	291	18	employees	employee	NOUN
ftr-367	291	19	.	.	PUNCT
ftr-367	292	1	the	the	DET
ftr-367	292	2	employer	employer	NOUN
ftr-367	292	3	could	could	AUX
ftr-367	292	4	design	design	VERB
ftr-367	292	5	its	its	PRON
ftr-367	292	6	plan	plan	NOUN
ftr-367	292	7	to	to	PART
ftr-367	292	8	exclude	exclude	VERB
ftr-367	292	9	(	(	PUNCT
ftr-367	292	10	in	in	ADP
ftr-367	292	11	some	some	DET
ftr-367	292	12	cases	case	NOUN
ftr-367	292	13	)	)	PUNCT
ftr-367	292	14	more	more	ADJ
ftr-367	292	15	than	than	ADP
ftr-367	292	16	50	50	NUM
ftr-367	292	17	%	%	NOUN
ftr-367	292	18	of	of	ADP
ftr-367	292	19	its	its	PRON
ftr-367	292	20	rank	rank	NOUN
ftr-367	292	21	-	-	PUNCT
ftr-367	292	22	and	and	CCONJ
ftr-367	292	23	-	-	PUNCT
ftr-367	292	24	file	file	NOUN
ftr-367	292	25	employees	employee	NOUN
ftr-367	292	26	while	while	SCONJ
ftr-367	292	27	covering	cover	VERB
ftr-367	292	28	all	all	PRON
ftr-367	292	29	of	of	ADP
ftr-367	292	30	its	its	PRON
ftr-367	292	31	highest	high	ADJ
ftr-367	292	32	paid	pay	VERB
ftr-367	292	33	employees	employee	NOUN
ftr-367	292	34	,	,	PUNCT
ftr-367	292	35	and	and	CCONJ
ftr-367	292	36	could	could	AUX
ftr-367	292	37	provide	provide	VERB
ftr-367	292	38	benefits	benefit	NOUN
ftr-367	292	39	that	that	PRON
ftr-367	292	40	are	be	AUX
ftr-367	292	41	significantly	significantly	ADV
ftr-367	292	42	higher	high	ADJ
ftr-367	292	43	(	(	PUNCT
ftr-367	292	44	as	as	ADP
ftr-367	292	45	a	a	DET
ftr-367	292	46	percentage	percentage	NOUN
ftr-367	292	47	of	of	ADP
ftr-367	292	48	pay	pay	NOUN
ftr-367	292	49	)	)	PUNCT
ftr-367	292	50	for	for	ADP
ftr-367	292	51	the	the	DET
ftr-367	292	52	latter	latter	ADJ
ftr-367	292	53	than	than	ADP
ftr-367	292	54	for	for	ADP
ftr-367	292	55	the	the	DET
ftr-367	292	56	former	former	NOUN
ftr-367	292	57	.	.	PUNCT
ftr-367	293	1	73	73	NUM
ftr-367	294	1	the	the	DET
ftr-367	294	2	tools	tool	NOUN
ftr-367	294	3	an	an	DET
ftr-367	294	4	employer	employer	NOUN
ftr-367	294	5	might	might	AUX
ftr-367	294	6	use	use	VERB
ftr-367	294	7	to	to	PART
ftr-367	294	8	so	so	ADV
ftr-367	294	9	design	design	VERB
ftr-367	294	10	a	a	DET
ftr-367	294	11	plan	plan	NOUN
ftr-367	294	12	could	could	AUX
ftr-367	294	13	include	include	VERB
ftr-367	294	14	cross	cross	ADJ
ftr-367	294	15	-	-	ADJ
ftr-367	294	16	testing	testing	ADJ
ftr-367	294	17	,	,	PUNCT
ftr-367	294	18	74	74	NUM
ftr-367	294	19	a	a	DET
ftr-367	294	20	401(k	401(k	PROPN
ftr-367	294	21	)	)	PUNCT
ftr-367	294	22	structure	structure	NOUN
ftr-367	294	23	,	,	PUNCT
ftr-367	294	24	75	75	NUM
ftr-367	294	25	integration	integration	NOUN
ftr-367	294	26	with	with	ADP
ftr-367	294	27	social	social	ADJ
ftr-367	294	28	security	security	NOUN
ftr-367	294	29	,	,	PUNCT
ftr-367	294	30	76	76	NUM
ftr-367	294	31	70	70	NUM
ftr-367	294	32	.	.	PUNCT
ftr-367	295	1	general	general	ADJ
ftr-367	295	2	explanation	explanation	NOUN
ftr-367	295	3	(	(	PUNCT
ftr-367	295	4	2003	2003	NUM
ftr-367	295	5	)	)	PUNCT
ftr-367	295	6	,	,	PUNCT
ftr-367	295	7	supra	supra	PROPN
ftr-367	295	8	note	note	NOUN
ftr-367	295	9	1	1	NUM
ftr-367	295	10	,	,	PUNCT
ftr-367	295	11	at	at	ADP
ftr-367	295	12	120	120	NUM
ftr-367	295	13	.	.	PUNCT
ftr-367	296	1	see	see	VERB
ftr-367	296	2	,	,	PUNCT
ftr-367	296	3	irc	irc	ADV
ftr-367	296	4	§	§	PROPN
ftr-367	296	5	529	529	NUM
ftr-367	296	6	(	(	PUNCT
ftr-367	296	7	qualified	qualified	ADJ
ftr-367	296	8	state	state	NOUN
ftr-367	296	9	tuition	tuition	NOUN
ftr-367	296	10	plans	plan	NOUN
ftr-367	296	11	)	)	PUNCT
ftr-367	296	12	;	;	PUNCT
ftr-367	296	13	irc	irc	PROPN
ftr-367	296	14	§	§	PROPN
ftr-367	296	15	530	530	NUM
ftr-367	296	16	(	(	PUNCT
ftr-367	296	17	coverdale	coverdale	NOUN
ftr-367	296	18	savings	saving	NOUN
ftr-367	296	19	accounts	account	NOUN
ftr-367	296	20	)	)	PUNCT
ftr-367	296	21	;	;	PUNCT
ftr-367	296	22	irc	irc	PROPN
ftr-367	296	23	§	§	PROPN
ftr-367	296	24	223	223	NUM
ftr-367	296	25	(	(	PUNCT
ftr-367	296	26	health	health	NOUN
ftr-367	296	27	savings	saving	NOUN
ftr-367	296	28	accounts	account	NOUN
ftr-367	296	29	)	)	PUNCT
ftr-367	296	30	.	.	PUNCT
ftr-367	297	1	there	there	PRON
ftr-367	297	2	have	have	AUX
ftr-367	297	3	been	be	AUX
ftr-367	297	4	a	a	DET
ftr-367	297	5	number	number	NOUN
ftr-367	297	6	of	of	ADP
ftr-367	297	7	articles	article	NOUN
ftr-367	297	8	highly	highly	ADV
ftr-367	297	9	critical	critical	ADJ
ftr-367	297	10	of	of	ADP
ftr-367	297	11	health	health	NOUN
ftr-367	297	12	savings	saving	NOUN
ftr-367	297	13	accounts	account	NOUN
ftr-367	297	14	,	,	PUNCT
ftr-367	297	15	and	and	CCONJ
ftr-367	297	16	particularly	particularly	ADV
ftr-367	297	17	the	the	DET
ftr-367	297	18	tax	tax	NOUN
ftr-367	297	19	treatment	treatment	NOUN
ftr-367	297	20	of	of	ADP
ftr-367	297	21	such	such	ADJ
ftr-367	297	22	accounts	account	NOUN
ftr-367	297	23	.	.	PUNCT
ftr-367	298	1	see	see	VERB
ftr-367	298	2	,	,	PUNCT
ftr-367	298	3	leonard	leonard	PROPN
ftr-367	298	4	e.	e.	PROPN
ftr-367	298	5	burman	burman	PROPN
ftr-367	298	6	,	,	PUNCT
ftr-367	298	7	new	new	ADJ
ftr-367	298	8	health	health	NOUN
ftr-367	298	9	care	care	NOUN
ftr-367	298	10	tax	tax	NOUN
ftr-367	298	11	proposals	proposal	NOUN
ftr-367	298	12	:	:	PUNCT
ftr-367	298	13	costly	costly	ADJ
ftr-367	298	14	and	and	CCONJ
ftr-367	298	15	counterproductive	counterproductive	ADJ
ftr-367	298	16	,	,	PUNCT
ftr-367	298	17	110	110	NUM
ftr-367	298	18	tax	tax	NOUN
ftr-367	298	19	notes	note	NOUN
ftr-367	298	20	779	779	NUM
ftr-367	298	21	(	(	PUNCT
ftr-367	298	22	feb	feb	X
ftr-367	298	23	.	.	PROPN
ftr-367	298	24	9	9	NUM
ftr-367	298	25	2006	2006	NUM
ftr-367	298	26	)	)	PUNCT
ftr-367	298	27	;	;	PUNCT
ftr-367	298	28	amy	amy	PROPN
ftr-367	298	29	b.	b.	PROPN
ftr-367	298	30	monahan	monahan	PROPN
ftr-367	298	31	,	,	PUNCT
ftr-367	298	32	the	the	DET
ftr-367	298	33	promise	promise	NOUN
ftr-367	298	34	and	and	CCONJ
ftr-367	298	35	peril	peril	NOUN
ftr-367	298	36	of	of	ADP
ftr-367	298	37	ownership	ownership	NOUN
ftr-367	298	38	society	society	NOUN
ftr-367	298	39	health	health	PROPN
ftr-367	298	40	care	care	NOUN
ftr-367	298	41	policy	policy	NOUN
ftr-367	298	42	,	,	PUNCT
ftr-367	298	43	80	80	NUM
ftr-367	298	44	tulane	tulane	PROPN
ftr-367	298	45	l.	l.	PROPN
ftr-367	298	46	rev	rev	PROPN
ftr-367	298	47	.	.	PROPN
ftr-367	299	1	777	777	NUM
ftr-367	299	2	(	(	PUNCT
ftr-367	299	3	2006	2006	NUM
ftr-367	299	4	)	)	PUNCT
ftr-367	299	5	;	;	PUNCT
ftr-367	299	6	norman	norman	PROPN
ftr-367	299	7	stein	stein	PROPN
ftr-367	299	8	,	,	PUNCT
ftr-367	299	9	the	the	DET
ftr-367	299	10	hsa	hsa	PROPN
ftr-367	299	11	:	:	PUNCT
ftr-367	299	12	health	health	NOUN
ftr-367	299	13	savings	saving	NOUN
ftr-367	299	14	accounts	account	NOUN
ftr-367	299	15	or	or	CCONJ
ftr-367	299	16	health	health	NOUN
ftr-367	299	17	(	(	PUNCT
ftr-367	299	18	policy	policy	NOUN
ftr-367	299	19	)	)	PUNCT
ftr-367	299	20	sabotaged	sabotage	VERB
ftr-367	299	21	again	again	ADV
ftr-367	299	22	,	,	PUNCT
ftr-367	299	23	64	64	NUM
ftr-367	299	24	nyu	nyu	PROPN
ftr-367	299	25	institute	institute	NOUN
ftr-367	299	26	on	on	ADP
ftr-367	299	27	federal	federal	ADJ
ftr-367	299	28	taxation	taxation	NOUN
ftr-367	299	29	,	,	PUNCT
ftr-367	299	30	employee	employee	NOUN
ftr-367	299	31	benefits	benefit	NOUN
ftr-367	299	32	and	and	CCONJ
ftr-367	299	33	executive	executive	NOUN
ftr-367	299	34	compensation	compensation	NOUN
ftr-367	299	35	(	(	PUNCT
ftr-367	299	36	2006	2006	NUM
ftr-367	299	37	)	)	PUNCT
ftr-367	299	38	.	.	PUNCT
ftr-367	300	1	in	in	ADP
ftr-367	300	2	2006	2006	NUM
ftr-367	300	3	,	,	PUNCT
ftr-367	300	4	the	the	DET
ftr-367	300	5	white	white	PROPN
ftr-367	300	6	house	house	PROPN
ftr-367	300	7	proposed	propose	VERB
ftr-367	300	8	a	a	DET
ftr-367	300	9	dramatic	dramatic	ADJ
ftr-367	300	10	expansion	expansion	NOUN
ftr-367	300	11	of	of	ADP
ftr-367	300	12	the	the	DET
ftr-367	300	13	tax	tax	NOUN
ftr-367	300	14	benefits	benefit	NOUN
ftr-367	300	15	available	available	ADJ
ftr-367	300	16	to	to	ADP
ftr-367	300	17	hsas	hsa	NOUN
ftr-367	300	18	.	.	PUNCT
ftr-367	301	1	see	see	VERB
ftr-367	301	2	,	,	PUNCT
ftr-367	301	3	berman	berman	NOUN
ftr-367	301	4	,	,	PUNCT
ftr-367	301	5	infra	infra	NOUN
ftr-367	301	6	.	.	PUNCT
ftr-367	302	1	71	71	NUM
ftr-367	302	2	.	.	X
ftr-367	303	1	see	see	VERB
ftr-367	303	2	,	,	PUNCT
ftr-367	303	3	generally	generally	ADV
ftr-367	303	4	,	,	PUNCT
ftr-367	303	5	edward	edward	PROPN
ftr-367	303	6	a.	a.	NOUN
ftr-367	303	7	zelinsky	zelinsky	PROPN
ftr-367	303	8	,	,	PUNCT
ftr-367	303	9	the	the	DET
ftr-367	303	10	defined	define	VERB
ftr-367	303	11	contribution	contribution	NOUN
ftr-367	303	12	paradigm	paradigm	NOUN
ftr-367	303	13	.	.	PUNCT
ftr-367	304	1	,	,	PUNCT
ftr-367	304	2	114	114	NUM
ftr-367	304	3	yale	yale	PROPN
ftr-367	304	4	l.	l.	PROPN
ftr-367	304	5	j.	j.	PROPN
ftr-367	304	6	451	451	NUM
ftr-367	304	7	(	(	PUNCT
ftr-367	304	8	2004	2004	NUM
ftr-367	304	9	)	)	PUNCT
ftr-367	304	10	.	.	PUNCT
ftr-367	305	1	72	72	NUM
ftr-367	305	2	.	.	PUNCT
ftr-367	305	3	norman	norman	PROPN
ftr-367	305	4	stein	stein	PROPN
ftr-367	305	5	&	&	CCONJ
ftr-367	305	6	peter	peter	PROPN
ftr-367	305	7	orszag	orszag	PROPN
ftr-367	305	8	,	,	PUNCT
ftr-367	305	9	cross	cross	ADJ
ftr-367	305	10	-	-	ADJ
ftr-367	305	11	tested	test	VERB
ftr-367	305	12	defined	define	VERB
ftr-367	305	13	contribution	contribution	NOUN
ftr-367	305	14	plans	plan	NOUN
ftr-367	305	15	:	:	PUNCT
ftr-367	305	16	a	a	DET
ftr-367	305	17	response	response	NOUN
ftr-367	305	18	to	to	ADP
ftr-367	305	19	professor	professor	NOUN
ftr-367	305	20	zelinsky	zelinsky	NOUN
ftr-367	305	21	,	,	PUNCT
ftr-367	305	22	49	49	NUM
ftr-367	305	23	buff	buff	PROPN
ftr-367	305	24	.	.	PUNCT
ftr-367	306	1	l.	l.	PROPN
ftr-367	306	2	rev	rev	PROPN
ftr-367	306	3	.	.	PROPN
ftr-367	307	1	629	629	NUM
ftr-367	307	2	(	(	PUNCT
ftr-367	307	3	2001	2001	NUM
ftr-367	307	4	)	)	PUNCT
ftr-367	307	5	(	(	PUNCT
ftr-367	307	6	discussing	discuss	VERB
ftr-367	307	7	permissible	permissible	ADJ
ftr-367	307	8	means	mean	NOUN
ftr-367	307	9	of	of	ADP
ftr-367	307	10	discrimination	discrimination	NOUN
ftr-367	307	11	under	under	ADP
ftr-367	307	12	internal	internal	ADJ
ftr-367	307	13	revenue	revenue	NOUN
ftr-367	307	14	code	code	NOUN
ftr-367	307	15	)	)	PUNCT
ftr-367	307	16	.	.	PUNCT
ftr-367	308	1	73	73	NUM
ftr-367	308	2	.	.	PUNCT
ftr-367	309	1	i	i	PRON
ftr-367	309	2	d.	d.	VERB
ftr-367	309	3	at	at	ADP
ftr-367	309	4	634	634	NUM
ftr-367	309	5	-	-	SYM
ftr-367	309	6	39	39	NUM
ftr-367	309	7	;	;	PUNCT
ftr-367	309	8	irc	irc	PROPN
ftr-367	309	9	§	§	PROPN
ftr-367	309	10	410(b)(3	410(b)(3	NUM
ftr-367	309	11	)	)	PUNCT
ftr-367	309	12	.	.	PUNCT
ftr-367	310	1	74	74	NUM
ftr-367	310	2	.	.	PUNCT
ftr-367	311	1	i	i	PRON
ftr-367	311	2	d.	d.	PROPN
ftr-367	311	3	75	75	NUM
ftr-367	311	4	.	.	PUNCT
ftr-367	312	1	irc	irc	PROPN
ftr-367	312	2	§	§	PROPN
ftr-367	312	3	401(k	401(k	PROPN
ftr-367	312	4	)	)	PUNCT
ftr-367	312	5	.	.	PUNCT
ftr-367	313	1	section	section	PROPN
ftr-367	313	2	401(k	401(k	PROPN
ftr-367	313	3	)	)	PUNCT
ftr-367	313	4	permits	permit	VERB
ftr-367	313	5	employees	employee	NOUN
ftr-367	313	6	to	to	PART
ftr-367	313	7	decide	decide	VERB
ftr-367	313	8	whether	whether	SCONJ
ftr-367	313	9	to	to	PART
ftr-367	313	10	participate	participate	VERB
ftr-367	313	11	,	,	PUNCT
ftr-367	313	12	and	and	CCONJ
ftr-367	313	13	how	how	SCONJ
ftr-367	313	14	large	large	ADJ
ftr-367	313	15	a	a	DET
ftr-367	313	16	percentage	percentage	NOUN
ftr-367	313	17	of	of	ADP
ftr-367	313	18	their	their	PRON
ftr-367	313	19	compensation	compensation	NOUN
ftr-367	313	20	to	to	PART
ftr-367	313	21	contribute	contribute	VERB
ftr-367	313	22	,	,	PUNCT
ftr-367	313	23	with	with	ADP
ftr-367	313	24	generally	generally	ADV
ftr-367	313	25	less	less	ADV
ftr-367	313	26	exacting	exact	VERB
ftr-367	313	27	nondiscrimination	nondiscrimination	NOUN
ftr-367	313	28	requirements	requirement	NOUN
ftr-367	313	29	.	.	PUNCT
ftr-367	314	1	i	i	PRON
ftr-367	314	2	d.	d.	PROPN
ftr-367	314	3	2008	2008	NUM
ftr-367	314	4	]	]	PUNCT
ftr-367	314	5	slouching	slouch	VERB
ftr-367	314	6	towards	towards	ADP
ftr-367	314	7	a	a	DET
ftr-367	314	8	consumption	consumption	NOUN
ftr-367	314	9	tax	tax	NOUN
ftr-367	314	10	133	133	NUM
ftr-367	314	11	providing	provide	VERB
ftr-367	314	12	small	small	ADJ
ftr-367	314	13	benefits	benefit	NOUN
ftr-367	314	14	for	for	ADP
ftr-367	314	15	its	its	PRON
ftr-367	314	16	lowest	lowest	ADV
ftr-367	314	17	-	-	PUNCT
ftr-367	314	18	paid	pay	VERB
ftr-367	314	19	workers	worker	NOUN
ftr-367	314	20	and	and	CCONJ
ftr-367	314	21	large	large	ADJ
ftr-367	314	22	benefits	benefit	NOUN
ftr-367	314	23	for	for	ADP
ftr-367	314	24	higher	higher	ADV
ftr-367	314	25	-	-	PUNCT
ftr-367	314	26	paid	pay	VERB
ftr-367	314	27	rank	rank	NOUN
ftr-367	314	28	-	-	PUNCT
ftr-367	314	29	and	and	CCONJ
ftr-367	314	30	-	-	PUNCT
ftr-367	314	31	file	file	NOUN
ftr-367	314	32	workers	worker	NOUN
ftr-367	314	33	,	,	PUNCT
ftr-367	314	34	77	77	NUM
ftr-367	314	35	use	use	NOUN
ftr-367	314	36	of	of	ADP
ftr-367	314	37	a	a	DET
ftr-367	314	38	complex	complex	ADJ
ftr-367	314	39	average	average	ADJ
ftr-367	314	40	benefits	benefit	NOUN
ftr-367	314	41	test	test	NOUN
ftr-367	314	42	,	,	PUNCT
ftr-367	314	43	78	78	NUM
ftr-367	314	44	a	a	DET
ftr-367	314	45	separate	separate	ADJ
ftr-367	314	46	-	-	PUNCT
ftr-367	314	47	line	line	NOUN
ftr-367	314	48	-	-	PUNCT
ftr-367	314	49	of	of	ADP
ftr-367	314	50	-	-	PUNCT
ftr-367	314	51	business	business	NOUN
ftr-367	314	52	test	test	NOUN
ftr-367	314	53	,	,	PUNCT
ftr-367	314	54	79	79	NUM
ftr-367	314	55	catch	catch	NOUN
ftr-367	314	56	-	-	PUNCT
ftr-367	314	57	up	up	ADP
ftr-367	314	58	contributions	contribution	NOUN
ftr-367	314	59	,	,	PUNCT
ftr-367	314	60	80	80	NUM
ftr-367	314	61	the	the	DET
ftr-367	314	62	adoption	adoption	NOUN
ftr-367	314	63	of	of	ADP
ftr-367	314	64	different	different	ADJ
ftr-367	314	65	plans	plan	NOUN
ftr-367	314	66	for	for	ADP
ftr-367	314	67	different	different	ADJ
ftr-367	314	68	employees	employee	NOUN
ftr-367	314	69	,	,	PUNCT
ftr-367	314	70	81	81	NUM
ftr-367	314	71	and	and	CCONJ
ftr-367	314	72	the	the	DET
ftr-367	314	73	careful	careful	ADJ
ftr-367	314	74	fashioning	fashioning	NOUN
ftr-367	314	75	of	of	ADP
ftr-367	314	76	a	a	DET
ftr-367	314	77	vesting	vest	VERB
ftr-367	314	78	schedule	schedule	NOUN
ftr-367	314	79	.	.	PUNCT
ftr-367	315	1	82	82	NUM
ftr-367	315	2	these	these	DET
ftr-367	315	3	tools	tool	NOUN
ftr-367	315	4	all	all	PRON
ftr-367	315	5	impose	impose	VERB
ftr-367	315	6	complexity	complexity	NOUN
ftr-367	315	7	in	in	ADP
ftr-367	315	8	the	the	DET
ftr-367	315	9	design	design	NOUN
ftr-367	315	10	and	and	CCONJ
ftr-367	315	11	administration	administration	NOUN
ftr-367	315	12	of	of	ADP
ftr-367	315	13	a	a	DET
ftr-367	315	14	plan	plan	NOUN
ftr-367	315	15	.	.	PUNCT
ftr-367	316	1	some	some	PRON
ftr-367	316	2	have	have	AUX
ftr-367	316	3	argued	argue	VERB
ftr-367	316	4	that	that	SCONJ
ftr-367	316	5	the	the	DET
ftr-367	316	6	law	law	NOUN
ftr-367	316	7	’s	’s	PART
ftr-367	316	8	complexity	complexity	NOUN
ftr-367	316	9	discourages	discourage	VERB
ftr-367	316	10	some	some	DET
ftr-367	316	11	firms	firm	NOUN
ftr-367	316	12	from	from	ADP
ftr-367	316	13	sponsoring	sponsor	VERB
ftr-367	316	14	plans	plan	NOUN
ftr-367	316	15	,	,	PUNCT
ftr-367	316	16	83	83	NUM
ftr-367	316	17	but	but	CCONJ
ftr-367	316	18	this	this	PRON
ftr-367	316	19	is	be	AUX
ftr-367	316	20	not	not	PART
ftr-367	316	21	precisely	precisely	ADV
ftr-367	316	22	accurate	accurate	ADJ
ftr-367	316	23	,	,	PUNCT
ftr-367	316	24	since	since	SCONJ
ftr-367	316	25	an	an	DET
ftr-367	316	26	employer	employer	NOUN
ftr-367	316	27	can	can	AUX
ftr-367	316	28	mostly	mostly	ADV
ftr-367	316	29	or	or	CCONJ
ftr-367	316	30	entirely	entirely	ADV
ftr-367	316	31	avoid	avoid	VERB
ftr-367	316	32	the	the	DET
ftr-367	316	33	complexity	complexity	NOUN
ftr-367	316	34	by	by	ADP
ftr-367	316	35	adopting	adopt	VERB
ftr-367	316	36	a	a	DET
ftr-367	316	37	plan	plan	NOUN
ftr-367	316	38	covering	cover	VERB
ftr-367	316	39	all	all	DET
ftr-367	316	40	employees	employee	NOUN
ftr-367	316	41	under	under	ADP
ftr-367	316	42	a	a	DET
ftr-367	316	43	uniform	uniform	NOUN
ftr-367	316	44	and	and	CCONJ
ftr-367	316	45	simple	simple	ADJ
ftr-367	316	46	benefit	benefit	NOUN
ftr-367	316	47	formula	formula	NOUN
ftr-367	316	48	.	.	PUNCT
ftr-367	317	1	it	it	PRON
ftr-367	317	2	would	would	AUX
ftr-367	317	3	be	be	AUX
ftr-367	317	4	more	more	ADV
ftr-367	317	5	accurate	accurate	ADJ
ftr-367	317	6	to	to	PART
ftr-367	317	7	say	say	VERB
ftr-367	317	8	that	that	SCONJ
ftr-367	317	9	some	some	DET
ftr-367	317	10	firms	firm	NOUN
ftr-367	317	11	are	be	AUX
ftr-367	317	12	discouraged	discourage	VERB
ftr-367	317	13	from	from	ADP
ftr-367	317	14	adopting	adopt	VERB
ftr-367	317	15	defined	define	VERB
ftr-367	317	16	contribution	contribution	NOUN
ftr-367	317	17	plans	plan	NOUN
ftr-367	317	18	because	because	SCONJ
ftr-367	317	19	design	design	NOUN
ftr-367	317	20	and	and	CCONJ
ftr-367	317	21	compliance	compliance	NOUN
ftr-367	317	22	complexity	complexity	NOUN
ftr-367	317	23	makes	make	VERB
ftr-367	317	24	it	it	PRON
ftr-367	317	25	expensive	expensive	ADJ
ftr-367	317	26	to	to	PART
ftr-367	317	27	set	set	VERB
ftr-367	317	28	up	up	ADP
ftr-367	317	29	plans	plan	NOUN
ftr-367	317	30	that	that	PRON
ftr-367	317	31	aggressively	aggressively	ADV
ftr-367	317	32	favor	favor	VERB
ftr-367	317	33	highly	highly	ADV
ftr-367	317	34	-	-	PUNCT
ftr-367	317	35	paid	pay	VERB
ftr-367	317	36	employees	employee	NOUN
ftr-367	317	37	in	in	ADP
ftr-367	317	38	coverage	coverage	NOUN
ftr-367	317	39	and	and	CCONJ
ftr-367	317	40	benefits	benefit	NOUN
ftr-367	317	41	.	.	PUNCT
ftr-367	318	1	in	in	ADP
ftr-367	318	2	some	some	DET
ftr-367	318	3	sense	sense	NOUN
ftr-367	318	4	,	,	PUNCT
ftr-367	318	5	the	the	DET
ftr-367	318	6	holy	holy	ADJ
ftr-367	318	7	grail	grail	NOUN
ftr-367	318	8	of	of	ADP
ftr-367	318	9	private	private	ADJ
ftr-367	318	10	pension	pension	NOUN
ftr-367	318	11	reform	reform	NOUN
ftr-367	318	12	would	would	AUX
ftr-367	318	13	be	be	AUX
ftr-367	318	14	to	to	PART
ftr-367	318	15	quantify	quantify	VERB
ftr-367	318	16	the	the	DET
ftr-367	318	17	maximum	maximum	ADJ
ftr-367	318	18	tolerable	tolerable	ADJ
ftr-367	318	19	amount	amount	NOUN
ftr-367	318	20	of	of	ADP
ftr-367	318	21	benefit	benefit	NOUN
ftr-367	318	22	and	and	CCONJ
ftr-367	318	23	coverage	coverage	NOUN
ftr-367	318	24	disparity	disparity	NOUN
ftr-367	318	25	between	between	ADP
ftr-367	318	26	highly	highly	ADV
ftr-367	318	27	and	and	CCONJ
ftr-367	318	28	non	non	ADJ
ftr-367	318	29	-	-	ADJ
ftr-367	318	30	highly	highly	ADV
ftr-367	318	31	-	-	PUNCT
ftr-367	318	32	paid	pay	VERB
ftr-367	318	33	employees	employee	NOUN
ftr-367	318	34	and	and	CCONJ
ftr-367	318	35	then	then	ADV
ftr-367	318	36	put	put	VERB
ftr-367	318	37	forth	forth	ADP
ftr-367	318	38	a	a	DET
ftr-367	318	39	single	single	ADJ
ftr-367	318	40	plan	plan	NOUN
ftr-367	318	41	template	template	NOUN
ftr-367	318	42	that	that	PRON
ftr-367	318	43	accommodates	accommodate	VERB
ftr-367	318	44	,	,	PUNCT
ftr-367	318	45	with	with	ADP
ftr-367	318	46	minimum	minimum	ADJ
ftr-367	318	47	complexity	complexity	NOUN
ftr-367	318	48	,	,	PUNCT
ftr-367	318	49	up	up	ADP
ftr-367	318	50	to	to	ADP
ftr-367	318	51	but	but	CCONJ
ftr-367	318	52	no	no	PRON
ftr-367	318	53	more	more	ADJ
ftr-367	318	54	than	than	ADP
ftr-367	318	55	this	this	DET
ftr-367	318	56	amount	amount	NOUN
ftr-367	318	57	of	of	ADP
ftr-367	318	58	disparity	disparity	NOUN
ftr-367	318	59	.	.	PUNCT
ftr-367	319	1	84	84	NUM
ftr-367	319	2	this	this	PRON
ftr-367	319	3	is	be	AUX
ftr-367	319	4	,	,	PUNCT
ftr-367	319	5	i	i	PRON
ftr-367	319	6	think	think	VERB
ftr-367	319	7	,	,	PUNCT
ftr-367	319	8	the	the	DET
ftr-367	319	9	idea	idea	NOUN
ftr-367	319	10	of	of	ADP
ftr-367	319	11	the	the	DET
ftr-367	319	12	ersa	ersa	NOUN
ftr-367	319	13	,	,	PUNCT
ftr-367	319	14	76	76	NUM
ftr-367	319	15	.	.	PUNCT
ftr-367	320	1	irc	irc	AUX
ftr-367	320	2	§	§	PROPN
ftr-367	320	3	401(l	401(l	PROPN
ftr-367	320	4	)	)	PUNCT
ftr-367	320	5	(	(	PUNCT
ftr-367	320	6	describing	describe	VERB
ftr-367	320	7	social	social	ADJ
ftr-367	320	8	security	security	NOUN
ftr-367	320	9	integration	integration	NOUN
ftr-367	320	10	requirements	requirement	NOUN
ftr-367	320	11	)	)	PUNCT
ftr-367	320	12	;	;	PUNCT
ftr-367	320	13	see	see	VERB
ftr-367	320	14	,	,	PUNCT
ftr-367	320	15	also	also	ADV
ftr-367	320	16	,	,	PUNCT
ftr-367	320	17	stein	stein	PROPN
ftr-367	320	18	and	and	CCONJ
ftr-367	320	19	orszag	orszag	PROPN
ftr-367	320	20	,	,	PUNCT
ftr-367	320	21	supra	supra	PROPN
ftr-367	320	22	note	note	PROPN
ftr-367	320	23	72	72	NUM
ftr-367	320	24	,	,	PUNCT
ftr-367	320	25	at	at	ADP
ftr-367	320	26	635	635	NUM
ftr-367	320	27	;	;	PUNCT
ftr-367	320	28	see	see	VERB
ftr-367	320	29	,	,	PUNCT
ftr-367	320	30	generally	generally	ADV
ftr-367	320	31	nancy	nancy	PROPN
ftr-367	320	32	j.	j.	PROPN
ftr-367	320	33	altman	altman	PROPN
ftr-367	320	34	,	,	PUNCT
ftr-367	320	35	rethinking	rethink	VERB
ftr-367	320	36	retirement	retirement	NOUN
ftr-367	320	37	income	income	NOUN
ftr-367	320	38	policies	policy	NOUN
ftr-367	320	39	:	:	PUNCT
ftr-367	320	40	nondiscrimination	nondiscrimination	NOUN
ftr-367	320	41	,	,	PUNCT
ftr-367	320	42	integration	integration	NOUN
ftr-367	320	43	,	,	PUNCT
ftr-367	320	44	and	and	CCONJ
ftr-367	320	45	the	the	DET
ftr-367	320	46	quest	quest	NOUN
ftr-367	320	47	for	for	ADP
ftr-367	320	48	worker	worker	NOUN
ftr-367	320	49	security	security	NOUN
ftr-367	320	50	,	,	PUNCT
ftr-367	320	51	42	42	NUM
ftr-367	320	52	tax	tax	NOUN
ftr-367	320	53	l.	l.	PROPN
ftr-367	320	54	rev	rev	PROPN
ftr-367	320	55	.	.	PROPN
ftr-367	321	1	435	435	NUM
ftr-367	321	2	(	(	PUNCT
ftr-367	321	3	1987	1987	NUM
ftr-367	321	4	)	)	PUNCT
ftr-367	321	5	(	(	PUNCT
ftr-367	321	6	providing	provide	VERB
ftr-367	321	7	excellent	excellent	ADJ
ftr-367	321	8	discussion	discussion	NOUN
ftr-367	321	9	on	on	ADP
ftr-367	321	10	social	social	ADJ
ftr-367	321	11	security	security	NOUN
ftr-367	321	12	integration	integration	NOUN
ftr-367	321	13	)	)	PUNCT
ftr-367	321	14	.	.	PUNCT
ftr-367	322	1	77	77	NUM
ftr-367	322	2	.	.	PUNCT
ftr-367	323	1	see	see	VERB
ftr-367	323	2	,	,	PUNCT
ftr-367	323	3	generally	generally	ADV
ftr-367	323	4	michael	michael	PROPN
ftr-367	323	5	w.	w.	PROPN
ftr-367	323	6	melton	melton	PROPN
ftr-367	323	7	,	,	PUNCT
ftr-367	323	8	making	make	VERB
ftr-367	323	9	the	the	DET
ftr-367	323	10	nondiscrimination	nondiscrimination	NOUN
ftr-367	323	11	rules	rule	NOUN
ftr-367	323	12	of	of	ADP
ftr-367	323	13	tax	tax	NOUN
ftr-367	323	14	-	-	PUNCT
ftr-367	323	15	qualified	qualified	ADJ
ftr-367	323	16	retirement	retirement	NOUN
ftr-367	323	17	plans	plan	VERB
ftr-367	323	18	more	more	ADV
ftr-367	323	19	effective	effective	ADJ
ftr-367	323	20	,	,	PUNCT
ftr-367	323	21	71	71	NUM
ftr-367	323	22	b.u.l.rev	b.u.l.rev	ADJ
ftr-367	323	23	.	.	PUNCT
ftr-367	324	1	47	47	NUM
ftr-367	324	2	(	(	PUNCT
ftr-367	324	3	1991	1991	NUM
ftr-367	324	4	)	)	PUNCT
ftr-367	324	5	.	.	PUNCT
ftr-367	325	1	78	78	NUM
ftr-367	325	2	.	.	PUNCT
ftr-367	326	1	irc	irc	PROPN
ftr-367	326	2	§	§	PROPN
ftr-367	326	3	410(b)(2)(a	410(b)(2)(a	PROPN
ftr-367	326	4	)	)	PUNCT
ftr-367	326	5	.	.	PUNCT
ftr-367	327	1	see	see	VERB
ftr-367	327	2	,	,	PUNCT
ftr-367	327	3	stein	stein	PROPN
ftr-367	327	4	&	&	CCONJ
ftr-367	327	5	orszag	orszag	PROPN
ftr-367	327	6	,	,	PUNCT
ftr-367	327	7	supra	supra	PROPN
ftr-367	327	8	note	note	NOUN
ftr-367	327	9	71	71	NUM
ftr-367	327	10	,	,	PUNCT
ftr-367	327	11	at	at	ADP
ftr-367	327	12	636	636	NUM
ftr-367	327	13	-	-	SYM
ftr-367	327	14	37	37	NUM
ftr-367	327	15	.	.	PUNCT
ftr-367	327	16	79	79	NUM
ftr-367	327	17	.	.	PUNCT
ftr-367	328	1	see	see	VERB
ftr-367	328	2	,	,	PUNCT
ftr-367	328	3	irc	irc	PROPN
ftr-367	328	4	§	§	PROPN
ftr-367	328	5	414	414	NUM
ftr-367	328	6	®	®	NOUN
ftr-367	328	7	)	)	PUNCT
ftr-367	328	8	.	.	PUNCT
ftr-367	329	1	80	80	NUM
ftr-367	329	2	.	.	PUNCT
ftr-367	330	1	see	see	VERB
ftr-367	330	2	,	,	PUNCT
ftr-367	330	3	irc	irc	PROPN
ftr-367	330	4	402(g)(1)(c	402(g)(1)(c	NUM
ftr-367	330	5	)	)	PUNCT
ftr-367	330	6	.	.	PUNCT
ftr-367	331	1	this	this	DET
ftr-367	331	2	section	section	NOUN
ftr-367	331	3	permits	permit	VERB
ftr-367	331	4	a	a	DET
ftr-367	331	5	section	section	NOUN
ftr-367	331	6	401(k	401(k	NOUN
ftr-367	331	7	)	)	PUNCT
ftr-367	331	8	plan	plan	NOUN
ftr-367	331	9	to	to	PART
ftr-367	331	10	accept	accept	VERB
ftr-367	331	11	an	an	DET
ftr-367	331	12	additional	additional	ADJ
ftr-367	331	13	$	$	SYM
ftr-367	331	14	5,000	5,000	NUM
ftr-367	331	15	contribution	contribution	NOUN
ftr-367	331	16	from	from	ADP
ftr-367	331	17	a	a	DET
ftr-367	331	18	participant	participant	NOUN
ftr-367	331	19	who	who	PRON
ftr-367	331	20	is	be	AUX
ftr-367	331	21	at	at	ADP
ftr-367	331	22	least	least	ADJ
ftr-367	331	23	age	age	NOUN
ftr-367	331	24	50	50	NUM
ftr-367	331	25	,	,	PUNCT
ftr-367	331	26	without	without	ADP
ftr-367	331	27	nondiscrimination	nondiscrimination	NOUN
ftr-367	331	28	testing	testing	NOUN
ftr-367	331	29	of	of	ADP
ftr-367	331	30	any	any	DET
ftr-367	331	31	sort	sort	NOUN
ftr-367	331	32	.	.	PUNCT
ftr-367	332	1	i	i	PRON
ftr-367	332	2	d.	d.	PROPN
ftr-367	332	3	in	in	ADP
ftr-367	332	4	many	many	ADJ
ftr-367	332	5	cases	case	NOUN
ftr-367	332	6	,	,	PUNCT
ftr-367	332	7	the	the	DET
ftr-367	332	8	employees	employee	NOUN
ftr-367	332	9	over	over	ADP
ftr-367	332	10	50	50	NUM
ftr-367	332	11	who	who	PRON
ftr-367	332	12	will	will	AUX
ftr-367	332	13	be	be	AUX
ftr-367	332	14	able	able	ADJ
ftr-367	332	15	to	to	PART
ftr-367	332	16	afford	afford	VERB
ftr-367	332	17	this	this	DET
ftr-367	332	18	contribution	contribution	NOUN
ftr-367	332	19	will	will	AUX
ftr-367	332	20	be	be	AUX
ftr-367	332	21	higher	high	ADJ
ftr-367	332	22	paid	pay	VERB
ftr-367	332	23	employees	employee	NOUN
ftr-367	332	24	.	.	PUNCT
ftr-367	333	1	81	81	NUM
ftr-367	333	2	.	.	PUNCT
ftr-367	334	1	see	see	VERB
ftr-367	334	2	,	,	PUNCT
ftr-367	334	3	treas	treas	PROPN
ftr-367	334	4	.	.	PUNCT
ftr-367	335	1	reg	reg	PROPN
ftr-367	335	2	.	.	PUNCT
ftr-367	336	1	§	§	PROPN
ftr-367	336	2	1.401(a)(4)-3	1.401(a)(4)-3	PROPN
ftr-367	336	3	.	.	PUNCT
ftr-367	337	1	see	see	VERB
ftr-367	337	2	,	,	PUNCT
ftr-367	337	3	generally	generally	ADV
ftr-367	337	4	melton	melton	PROPN
ftr-367	337	5	,	,	PUNCT
ftr-367	337	6	supra	supra	PROPN
ftr-367	337	7	note	note	PROPN
ftr-367	337	8	77	77	NUM
ftr-367	337	9	;	;	PUNCT
ftr-367	337	10	stein	stein	PROPN
ftr-367	337	11	&	&	CCONJ
ftr-367	337	12	orszag	orszag	PROPN
ftr-367	337	13	,	,	PUNCT
ftr-367	337	14	supra	supra	PROPN
ftr-367	337	15	note	note	NOUN
ftr-367	337	16	71	71	NUM
ftr-367	337	17	,	,	PUNCT
ftr-367	337	18	at	at	ADP
ftr-367	337	19	637	637	NUM
ftr-367	337	20	-	-	SYM
ftr-367	337	21	38	38	NUM
ftr-367	337	22	.	.	PUNCT
ftr-367	338	1	82	82	NUM
ftr-367	338	2	.	.	PUNCT
ftr-367	339	1	see	see	PROPN
ftr-367	339	2	,	,	PUNCT
ftr-367	339	3	stein	stein	PROPN
ftr-367	339	4	&	&	CCONJ
ftr-367	339	5	orszag	orszag	PROPN
ftr-367	339	6	,	,	PUNCT
ftr-367	339	7	supra	supra	PROPN
ftr-367	339	8	note	note	PROPN
ftr-367	339	9	72	72	NUM
ftr-367	339	10	,	,	PUNCT
ftr-367	339	11	at	at	ADP
ftr-367	339	12	638	638	NUM
ftr-367	339	13	.	.	PUNCT
ftr-367	339	14	83	83	NUM
ftr-367	339	15	.	.	PUNCT
ftr-367	340	1	see	see	VERB
ftr-367	340	2	,	,	PUNCT
ftr-367	340	3	e.g.	e.g.	ADV
ftr-367	340	4	,	,	PUNCT
ftr-367	340	5	joseph	joseph	PROPN
ftr-367	340	6	bankman	bankman	PROPN
ftr-367	340	7	,	,	PUNCT
ftr-367	340	8	tax	tax	NOUN
ftr-367	340	9	policy	policy	NOUN
ftr-367	340	10	and	and	CCONJ
ftr-367	340	11	retirement	retirement	NOUN
ftr-367	340	12	income	income	NOUN
ftr-367	340	13	:	:	PUNCT
ftr-367	340	14	are	be	AUX
ftr-367	340	15	pension	pension	NOUN
ftr-367	340	16	plan	plan	NOUN
ftr-367	340	17	anti	anti	ADJ
ftr-367	340	18	-	-	ADJ
ftr-367	340	19	discrimination	discrimination	ADJ
ftr-367	340	20	provisions	provision	NOUN
ftr-367	340	21	desirable	desirable	ADJ
ftr-367	340	22	?	?	PUNCT
ftr-367	340	23	,	,	PUNCT
ftr-367	340	24	55	55	NUM
ftr-367	340	25	u.	u.	NOUN
ftr-367	340	26	chi	chi	PROPN
ftr-367	340	27	.	.	PUNCT
ftr-367	341	1	l.	l.	PROPN
ftr-367	341	2	rev	rev	PROPN
ftr-367	341	3	.	.	PROPN
ftr-367	341	4	790	790	NUM
ftr-367	341	5	,	,	PUNCT
ftr-367	341	6	806	806	NUM
ftr-367	341	7	(	(	PUNCT
ftr-367	341	8	1988	1988	NUM
ftr-367	341	9	)	)	PUNCT
ftr-367	341	10	.	.	PUNCT
ftr-367	342	1	84	84	NUM
ftr-367	342	2	.	.	PUNCT
ftr-367	343	1	there	there	PRON
ftr-367	343	2	is	be	VERB
ftr-367	343	3	at	at	ADV
ftr-367	343	4	least	least	ADJ
ftr-367	343	5	one	one	NUM
ftr-367	343	6	problem	problem	NOUN
ftr-367	343	7	with	with	ADP
ftr-367	343	8	this	this	DET
ftr-367	343	9	approach	approach	NOUN
ftr-367	343	10	:	:	PUNCT
ftr-367	343	11	under	under	ADP
ftr-367	343	12	current	current	ADJ
ftr-367	343	13	law	law	NOUN
ftr-367	343	14	,	,	PUNCT
ftr-367	343	15	a	a	DET
ftr-367	343	16	firm	firm	NOUN
ftr-367	343	17	will	will	AUX
ftr-367	343	18	incur	incur	VERB
ftr-367	343	19	various	various	ADJ
ftr-367	343	20	professional	professional	ADJ
ftr-367	343	21	and	and	CCONJ
ftr-367	343	22	compliance	compliance	NOUN
ftr-367	343	23	costs	cost	NOUN
ftr-367	343	24	if	if	SCONJ
ftr-367	343	25	it	it	PRON
ftr-367	343	26	wishes	wish	VERB
ftr-367	343	27	to	to	PART
ftr-367	343	28	design	design	VERB
ftr-367	343	29	a	a	DET
ftr-367	343	30	plan	plan	NOUN
ftr-367	343	31	that	that	PRON
ftr-367	343	32	aggressively	aggressively	ADV
ftr-367	343	33	favors	favor	VERB
ftr-367	343	34	higher	high	ADJ
ftr-367	343	35	paid	pay	VERB
ftr-367	343	36	employees	employee	NOUN
ftr-367	343	37	;	;	PUNCT
ftr-367	343	38	the	the	DET
ftr-367	343	39	methodologies	methodology	NOUN
ftr-367	343	40	described	describe	VERB
ftr-367	343	41	in	in	ADP
ftr-367	343	42	the	the	DET
ftr-367	343	43	text	text	NOUN
ftr-367	343	44	can	can	AUX
ftr-367	343	45	act	act	VERB
ftr-367	343	46	as	as	ADP
ftr-367	343	47	a	a	DET
ftr-367	343	48	toll	toll	NOUN
ftr-367	343	49	charge	charge	NOUN
ftr-367	343	50	for	for	ADP
ftr-367	343	51	such	such	ADJ
ftr-367	343	52	plans	plan	NOUN
ftr-367	343	53	.	.	PUNCT
ftr-367	344	1	if	if	SCONJ
ftr-367	344	2	the	the	DET
ftr-367	344	3	statute	statute	NOUN
ftr-367	344	4	is	be	AUX
ftr-367	344	5	modified	modify	VERB
ftr-367	344	6	to	to	PART
ftr-367	344	7	make	make	VERB
ftr-367	344	8	it	it	PRON
ftr-367	344	9	simpler	simple	ADJ
ftr-367	344	10	to	to	PART
ftr-367	344	11	minimize	minimize	VERB
ftr-367	344	12	coverage	coverage	NOUN
ftr-367	344	13	and	and	CCONJ
ftr-367	344	14	benefits	benefit	NOUN
ftr-367	344	15	for	for	ADP
ftr-367	344	16	rank	rank	NOUN
ftr-367	344	17	-	-	PUNCT
ftr-367	344	18	and	and	CCONJ
ftr-367	344	19	-	-	PUNCT
ftr-367	344	20	file	file	NOUN
ftr-367	344	21	workers	worker	NOUN
ftr-367	344	22	,	,	PUNCT
ftr-367	344	23	it	it	PRON
ftr-367	344	24	is	be	AUX
ftr-367	344	25	plausible	plausible	ADJ
ftr-367	344	26	that	that	SCONJ
ftr-367	344	27	some	some	DET
ftr-367	344	28	firms	firm	NOUN
ftr-367	344	29	,	,	PUNCT
ftr-367	344	30	no	no	ADV
ftr-367	344	31	longer	long	ADV
ftr-367	344	32	facing	face	VERB
ftr-367	344	33	a	a	DET
ftr-367	344	34	toll	toll	NOUN
ftr-367	344	35	charge	charge	NOUN
ftr-367	344	36	,	,	PUNCT
ftr-367	344	37	will	will	AUX
ftr-367	344	38	reduce	reduce	VERB
ftr-367	344	39	coverage	coverage	NOUN
ftr-367	344	40	for	for	ADP
ftr-367	344	41	such	such	ADJ
ftr-367	344	42	134	134	NUM
ftr-367	344	43	florida	florida	PROPN
ftr-367	344	44	tax	tax	NOUN
ftr-367	344	45	review	review	NOUN
ftr-367	344	46	[	[	X
ftr-367	344	47	vol	vol	NOUN
ftr-367	344	48	.	.	PUNCT
ftr-367	344	49	9:2	9:2	NUM
ftr-367	344	50	which	which	PRON
ftr-367	344	51	would	would	AUX
ftr-367	344	52	create	create	VERB
ftr-367	344	53	a	a	DET
ftr-367	344	54	simplified	simplified	ADJ
ftr-367	344	55	regulatory	regulatory	ADJ
ftr-367	344	56	structure	structure	NOUN
ftr-367	344	57	for	for	ADP
ftr-367	344	58	all	all	DET
ftr-367	344	59	defined	define	VERB
ftr-367	344	60	contribution	contribution	NOUN
ftr-367	344	61	plans	plan	NOUN
ftr-367	344	62	.	.	PUNCT
ftr-367	345	1	it	it	PRON
ftr-367	345	2	would	would	AUX
ftr-367	345	3	do	do	VERB
ftr-367	345	4	so	so	ADV
ftr-367	345	5	,	,	PUNCT
ftr-367	345	6	at	at	ADP
ftr-367	345	7	least	least	ADJ
ftr-367	345	8	in	in	ADP
ftr-367	345	9	the	the	DET
ftr-367	345	10	administration	administration	NOUN
ftr-367	345	11	’s	’s	PART
ftr-367	345	12	2003	2003	NUM
ftr-367	345	13	proposals	proposal	NOUN
ftr-367	345	14	,	,	PUNCT
ftr-367	345	15	by	by	ADP
ftr-367	345	16	eliminating	eliminate	VERB
ftr-367	345	17	several	several	ADJ
ftr-367	345	18	complexity	complexity	NOUN
ftr-367	345	19	-	-	PUNCT
ftr-367	345	20	creating	create	VERB
ftr-367	345	21	tools	tool	NOUN
ftr-367	345	22	that	that	PRON
ftr-367	345	23	under	under	ADP
ftr-367	345	24	current	current	ADJ
ftr-367	345	25	law	law	NOUN
ftr-367	345	26	are	be	AUX
ftr-367	345	27	used	use	VERB
ftr-367	345	28	to	to	PART
ftr-367	345	29	create	create	VERB
ftr-367	345	30	high	high	ADJ
ftr-367	345	31	levels	level	NOUN
ftr-367	345	32	of	of	ADP
ftr-367	345	33	disparity	disparity	NOUN
ftr-367	345	34	between	between	ADP
ftr-367	345	35	highly	highly	ADV
ftr-367	345	36	and	and	CCONJ
ftr-367	345	37	non	non	ADJ
ftr-367	345	38	-	-	ADJ
ftr-367	345	39	highly	highly	ADV
ftr-367	345	40	compensated	compensated	ADJ
ftr-367	345	41	employees	employee	NOUN
ftr-367	345	42	,	,	PUNCT
ftr-367	345	43	i.e.	i.e.	X
ftr-367	345	44	,	,	PUNCT
ftr-367	345	45	integration	integration	NOUN
ftr-367	345	46	,	,	PUNCT
ftr-367	345	47	the	the	DET
ftr-367	345	48	average	average	ADJ
ftr-367	345	49	benefits	benefit	NOUN
ftr-367	345	50	test	test	NOUN
ftr-367	345	51	,	,	PUNCT
ftr-367	345	52	and	and	CCONJ
ftr-367	345	53	cross	cross	ADJ
ftr-367	345	54	-	-	ADJ
ftr-367	345	55	testing	testing	NOUN
ftr-367	345	56	.	.	PUNCT
ftr-367	346	1	85	85	NUM
ftr-367	346	2	these	these	DET
ftr-367	346	3	changes	change	NOUN
ftr-367	346	4	would	would	AUX
ftr-367	346	5	reduce	reduce	VERB
ftr-367	346	6	the	the	DET
ftr-367	346	7	amount	amount	NOUN
ftr-367	346	8	of	of	ADP
ftr-367	346	9	disparity	disparity	NOUN
ftr-367	346	10	between	between	ADP
ftr-367	346	11	the	the	DET
ftr-367	346	12	two	two	NUM
ftr-367	346	13	groups	group	NOUN
ftr-367	346	14	of	of	ADP
ftr-367	346	15	employees	employee	NOUN
ftr-367	346	16	that	that	SCONJ
ftr-367	346	17	employers	employer	NOUN
ftr-367	346	18	can	can	AUX
ftr-367	346	19	effect	effect	VERB
ftr-367	346	20	today	today	NOUN
ftr-367	346	21	through	through	ADP
ftr-367	346	22	plan	plan	NOUN
ftr-367	346	23	design	design	NOUN
ftr-367	346	24	.	.	PUNCT
ftr-367	347	1	the	the	DET
ftr-367	347	2	rules	rule	NOUN
ftr-367	347	3	governing	govern	VERB
ftr-367	347	4	the	the	DET
ftr-367	347	5	ersa	ersa	NOUN
ftr-367	347	6	,	,	PUNCT
ftr-367	347	7	in	in	ADP
ftr-367	347	8	tacit	tacit	ADJ
ftr-367	347	9	recognition	recognition	NOUN
ftr-367	347	10	of	of	ADP
ftr-367	347	11	the	the	DET
ftr-367	347	12	loss	loss	NOUN
ftr-367	347	13	in	in	ADP
ftr-367	347	14	plan	plan	NOUN
ftr-367	347	15	sponsor	sponsor	NOUN
ftr-367	347	16	ability	ability	NOUN
ftr-367	347	17	to	to	PART
ftr-367	347	18	use	use	VERB
ftr-367	347	19	these	these	DET
ftr-367	347	20	tools	tool	NOUN
ftr-367	347	21	to	to	PART
ftr-367	347	22	favor	favor	VERB
ftr-367	347	23	higher	higher	ADV
ftr-367	347	24	-	-	PUNCT
ftr-367	347	25	paid	pay	VERB
ftr-367	347	26	employees	employee	NOUN
ftr-367	347	27	,	,	PUNCT
ftr-367	347	28	would	would	AUX
ftr-367	347	29	increase	increase	VERB
ftr-367	347	30	the	the	DET
ftr-367	347	31	permissible	permissible	ADJ
ftr-367	347	32	degree	degree	NOUN
ftr-367	347	33	of	of	ADP
ftr-367	347	34	disparity	disparity	NOUN
ftr-367	347	35	between	between	ADP
ftr-367	347	36	the	the	DET
ftr-367	347	37	two	two	NUM
ftr-367	347	38	groups	group	NOUN
ftr-367	347	39	for	for	ADP
ftr-367	347	40	elective	elective	ADJ
ftr-367	347	41	contributions	contribution	NOUN
ftr-367	347	42	and	and	CCONJ
ftr-367	347	43	eliminate	eliminate	VERB
ftr-367	347	44	the	the	DET
ftr-367	347	45	“	"	PUNCT
ftr-367	347	46	top	top	ADJ
ftr-367	347	47	-	-	PUNCT
ftr-367	347	48	heavy	heavy	ADJ
ftr-367	347	49	rules	rule	NOUN
ftr-367	347	50	”	"	PUNCT
ftr-367	347	51	–	–	PUNCT
ftr-367	347	52	special	special	ADJ
ftr-367	347	53	rules	rule	NOUN
ftr-367	347	54	requiring	require	VERB
ftr-367	347	55	minimum	minimum	ADJ
ftr-367	347	56	contributions	contribution	NOUN
ftr-367	347	57	and	and	CCONJ
ftr-367	347	58	more	more	ADV
ftr-367	347	59	accelerated	accelerated	ADJ
ftr-367	347	60	vesting	vest	VERB
ftr-367	347	61	for	for	ADP
ftr-367	347	62	participants	participant	NOUN
ftr-367	347	63	in	in	ADP
ftr-367	347	64	plans	plan	NOUN
ftr-367	347	65	whose	whose	DET
ftr-367	347	66	benefits	benefit	NOUN
ftr-367	347	67	are	be	AUX
ftr-367	347	68	primarily	primarily	ADV
ftr-367	347	69	allocable	allocable	ADJ
ftr-367	347	70	to	to	ADP
ftr-367	347	71	certain	certain	ADJ
ftr-367	347	72	“	"	PUNCT
ftr-367	347	73	key	key	ADJ
ftr-367	347	74	”	"	PUNCT
ftr-367	347	75	employees	employee	NOUN
ftr-367	347	76	.	.	PUNCT
ftr-367	348	1	86	86	NUM
ftr-367	348	2	iv	iv	NUM
ftr-367	348	3	.	.	PUNCT
ftr-367	349	1	critique	critique	NOUN
ftr-367	349	2	of	of	ADP
ftr-367	349	3	white	white	PROPN
ftr-367	349	4	house	house	PROPN
ftr-367	349	5	private	private	ADJ
ftr-367	349	6	savings	saving	NOUN
ftr-367	349	7	proposals	proposal	NOUN
ftr-367	349	8	the	the	DET
ftr-367	349	9	white	white	PROPN
ftr-367	349	10	house	house	PROPN
ftr-367	349	11	private	private	ADJ
ftr-367	349	12	savings	saving	NOUN
ftr-367	349	13	initiative	initiative	NOUN
ftr-367	349	14	(	(	PUNCT
ftr-367	349	15	the	the	DET
ftr-367	349	16	rsa	rsa	PROPN
ftr-367	349	17	,	,	PUNCT
ftr-367	349	18	lsa	lsa	PROPN
ftr-367	349	19	,	,	PUNCT
ftr-367	349	20	and	and	CCONJ
ftr-367	349	21	dividend	dividend	NOUN
ftr-367	349	22	exclusion	exclusion	NOUN
ftr-367	349	23	)	)	PUNCT
ftr-367	349	24	would	would	AUX
ftr-367	349	25	strongly	strongly	ADV
ftr-367	349	26	push	push	VERB
ftr-367	349	27	the	the	DET
ftr-367	349	28	country	country	NOUN
ftr-367	349	29	towards	towards	ADP
ftr-367	349	30	a	a	DET
ftr-367	349	31	consumption	consumption	NOUN
ftr-367	349	32	tax	tax	NOUN
ftr-367	349	33	base	base	NOUN
ftr-367	349	34	,	,	PUNCT
ftr-367	349	35	87	87	NUM
ftr-367	349	36	which	which	PRON
ftr-367	349	37	has	have	VERB
ftr-367	349	38	a	a	DET
ftr-367	349	39	political	political	ADJ
ftr-367	349	40	constituency	constituency	NOUN
ftr-367	349	41	primarily	primarily	ADV
ftr-367	349	42	among	among	ADP
ftr-367	349	43	those	those	DET
ftr-367	349	44	employees	employee	NOUN
ftr-367	349	45	.	.	PUNCT
ftr-367	350	1	it	it	PRON
ftr-367	350	2	is	be	AUX
ftr-367	350	3	also	also	ADV
ftr-367	350	4	plausible	plausible	ADJ
ftr-367	350	5	that	that	SCONJ
ftr-367	350	6	inclusion	inclusion	NOUN
ftr-367	350	7	of	of	ADP
ftr-367	350	8	such	such	ADJ
ftr-367	350	9	express	express	ADJ
ftr-367	350	10	statutory	statutory	ADJ
ftr-367	350	11	provisions	provision	NOUN
ftr-367	350	12	will	will	AUX
ftr-367	350	13	result	result	VERB
ftr-367	350	14	in	in	ADP
ftr-367	350	15	benefits	benefit	NOUN
ftr-367	350	16	consultants	consultant	NOUN
ftr-367	350	17	designing	designing	NOUN
ftr-367	350	18	template	template	NOUN
ftr-367	350	19	plans	plan	NOUN
ftr-367	350	20	,	,	PUNCT
ftr-367	350	21	which	which	PRON
ftr-367	350	22	will	will	AUX
ftr-367	350	23	act	act	VERB
ftr-367	350	24	as	as	ADP
ftr-367	350	25	the	the	DET
ftr-367	350	26	default	default	NOUN
ftr-367	350	27	for	for	ADP
ftr-367	350	28	most	most	ADJ
ftr-367	350	29	employers	employer	NOUN
ftr-367	350	30	,	,	PUNCT
ftr-367	350	31	even	even	ADV
ftr-367	350	32	those	those	PRON
ftr-367	350	33	who	who	PRON
ftr-367	350	34	might	might	AUX
ftr-367	350	35	have	have	AUX
ftr-367	350	36	been	be	AUX
ftr-367	350	37	inclined	incline	VERB
ftr-367	350	38	to	to	PART
ftr-367	350	39	provide	provide	VERB
ftr-367	350	40	more	more	ADV
ftr-367	350	41	generous	generous	ADJ
ftr-367	350	42	benefits	benefit	NOUN
ftr-367	350	43	for	for	ADP
ftr-367	350	44	rank	rank	NOUN
ftr-367	350	45	-	-	PUNCT
ftr-367	350	46	and	and	CCONJ
ftr-367	350	47	-	-	PUNCT
ftr-367	350	48	file	file	NOUN
ftr-367	350	49	employees	employee	NOUN
ftr-367	350	50	if	if	SCONJ
ftr-367	350	51	that	that	PRON
ftr-367	350	52	had	have	AUX
ftr-367	350	53	been	be	AUX
ftr-367	350	54	presented	present	VERB
ftr-367	350	55	as	as	ADP
ftr-367	350	56	an	an	DET
ftr-367	350	57	option	option	NOUN
ftr-367	350	58	.	.	PUNCT
ftr-367	351	1	85	85	NUM
ftr-367	351	2	.	.	PUNCT
ftr-367	352	1	in	in	ADP
ftr-367	352	2	the	the	DET
ftr-367	352	3	most	most	ADV
ftr-367	352	4	recent	recent	ADJ
ftr-367	352	5	incarnation	incarnation	NOUN
ftr-367	352	6	of	of	ADP
ftr-367	352	7	the	the	DET
ftr-367	352	8	ersa	ersa	NOUN
ftr-367	352	9	,	,	PUNCT
ftr-367	352	10	however	however	ADV
ftr-367	352	11	,	,	PUNCT
ftr-367	352	12	cross	cross	ADJ
ftr-367	352	13	-	-	ADJ
ftr-367	352	14	testing	testing	NOUN
ftr-367	352	15	would	would	AUX
ftr-367	352	16	be	be	AUX
ftr-367	352	17	permitted	permit	VERB
ftr-367	352	18	.	.	PUNCT
ftr-367	353	1	see	see	VERB
ftr-367	353	2	,	,	PUNCT
ftr-367	353	3	general	general	ADJ
ftr-367	353	4	explanation	explanation	NOUN
ftr-367	353	5	of	of	ADP
ftr-367	353	6	the	the	DET
ftr-367	353	7	administration	administration	NOUN
ftr-367	353	8	’s	’s	PART
ftr-367	353	9	fiscal	fiscal	ADJ
ftr-367	353	10	year	year	NOUN
ftr-367	353	11	2006	2006	NUM
ftr-367	353	12	revenue	revenue	NOUN
ftr-367	353	13	proposals	proposal	NOUN
ftr-367	353	14	dept	dept	VERB
ftr-367	353	15	.	.	PUNCT
ftr-367	353	16	of	of	ADP
ftr-367	353	17	treas	treas	PROPN
ftr-367	353	18	.	.	PUNCT
ftr-367	353	19	,	,	PUNCT
ftr-367	353	20	at	at	ADP
ftr-367	353	21	129	129	NUM
ftr-367	353	22	(	(	PUNCT
ftr-367	353	23	feb	feb	PROPN
ftr-367	353	24	.	.	PROPN
ftr-367	353	25	2008	2008	NUM
ftr-367	353	26	)	)	PUNCT
ftr-367	353	27	.	.	PUNCT
ftr-367	354	1	86	86	NUM
ftr-367	354	2	.	.	PUNCT
ftr-367	355	1	irc	irc	PROPN
ftr-367	355	2	§	§	PROPN
ftr-367	355	3	416	416	NUM
ftr-367	355	4	.	.	PUNCT
ftr-367	356	1	the	the	DET
ftr-367	356	2	accelerated	accelerated	ADJ
ftr-367	356	3	vesting	vest	VERB
ftr-367	356	4	provisions	provision	NOUN
ftr-367	356	5	of	of	ADP
ftr-367	356	6	section	section	NOUN
ftr-367	356	7	416	416	NUM
ftr-367	356	8	are	be	AUX
ftr-367	356	9	moving	move	VERB
ftr-367	356	10	toward	toward	ADP
ftr-367	356	11	the	the	DET
ftr-367	356	12	scrapheap	scrapheap	NOUN
ftr-367	356	13	of	of	ADP
ftr-367	356	14	irrelevancy	irrelevancy	NOUN
ftr-367	356	15	,	,	PUNCT
ftr-367	356	16	as	as	SCONJ
ftr-367	356	17	congress	congress	PROPN
ftr-367	356	18	improves	improve	VERB
ftr-367	356	19	the	the	DET
ftr-367	356	20	overall	overall	ADJ
ftr-367	356	21	minimum	minimum	ADJ
ftr-367	356	22	vesting	vest	VERB
ftr-367	356	23	rules	rule	NOUN
ftr-367	356	24	,	,	PUNCT
ftr-367	356	25	which	which	PRON
ftr-367	356	26	currently	currently	ADV
ftr-367	356	27	require	require	VERB
ftr-367	356	28	all	all	DET
ftr-367	356	29	defined	define	VERB
ftr-367	356	30	contribution	contribution	NOUN
ftr-367	356	31	plans	plan	NOUN
ftr-367	356	32	to	to	PART
ftr-367	356	33	satisfy	satisfy	VERB
ftr-367	356	34	the	the	DET
ftr-367	356	35	same	same	ADJ
ftr-367	356	36	vesting	vesting	NOUN
ftr-367	356	37	rules	rule	NOUN
ftr-367	356	38	as	as	ADP
ftr-367	356	39	section	section	NOUN
ftr-367	356	40	416	416	NUM
ftr-367	356	41	.	.	PUNCT
ftr-367	357	1	irc	irc	PROPN
ftr-367	357	2	§	§	PROPN
ftr-367	357	3	411(a)(2)(b	411(a)(2)(b	PROPN
ftr-367	357	4	)	)	PUNCT
ftr-367	357	5	.	.	PUNCT
ftr-367	358	1	in	in	ADP
ftr-367	358	2	addition	addition	NOUN
ftr-367	358	3	,	,	PUNCT
ftr-367	358	4	cash	cash	NOUN
ftr-367	358	5	balance	balance	NOUN
ftr-367	358	6	plans	plan	NOUN
ftr-367	358	7	are	be	AUX
ftr-367	358	8	now	now	ADV
ftr-367	358	9	subject	subject	ADJ
ftr-367	358	10	to	to	ADP
ftr-367	358	11	3	3	NUM
ftr-367	358	12	-	-	PUNCT
ftr-367	358	13	year	year	NOUN
ftr-367	358	14	cliff	cliff	NOUN
ftr-367	358	15	vesting	vest	VERB
ftr-367	358	16	,	,	PUNCT
ftr-367	358	17	a	a	DET
ftr-367	358	18	more	more	ADV
ftr-367	358	19	demanding	demanding	ADJ
ftr-367	358	20	standard	standard	NOUN
ftr-367	358	21	than	than	SCONJ
ftr-367	358	22	imposed	impose	VERB
ftr-367	358	23	on	on	ADP
ftr-367	358	24	plans	plan	NOUN
ftr-367	358	25	because	because	SCONJ
ftr-367	358	26	they	they	PRON
ftr-367	358	27	are	be	AUX
ftr-367	358	28	top	top	ADJ
ftr-367	358	29	-	-	PUNCT
ftr-367	358	30	heavy	heavy	ADJ
ftr-367	358	31	.	.	PUNCT
ftr-367	359	1	irc	irc	PROPN
ftr-367	359	2	§	§	PROPN
ftr-367	359	3	411(a)(13	411(a)(13	NUM
ftr-367	359	4	)	)	PUNCT
ftr-367	359	5	.	.	PUNCT
ftr-367	360	1	87	87	NUM
ftr-367	360	2	.	.	PUNCT
ftr-367	361	1	there	there	PRON
ftr-367	361	2	is	be	VERB
ftr-367	361	3	a	a	DET
ftr-367	361	4	rich	rich	ADJ
ftr-367	361	5	and	and	CCONJ
ftr-367	361	6	growing	grow	VERB
ftr-367	361	7	literature	literature	NOUN
ftr-367	361	8	on	on	ADP
ftr-367	361	9	a	a	DET
ftr-367	361	10	consumption	consumption	NOUN
ftr-367	361	11	tax	tax	NOUN
ftr-367	361	12	.	.	PUNCT
ftr-367	362	1	the	the	DET
ftr-367	362	2	classic	classic	ADJ
ftr-367	362	3	articles	article	NOUN
ftr-367	362	4	in	in	ADP
ftr-367	362	5	the	the	DET
ftr-367	362	6	legal	legal	ADJ
ftr-367	362	7	academic	academic	ADJ
ftr-367	362	8	literature	literature	NOUN
ftr-367	362	9	include	include	VERB
ftr-367	362	10	william	william	PROPN
ftr-367	362	11	d.	d.	PROPN
ftr-367	362	12	andrews	andrews	PROPN
ftr-367	362	13	,	,	PUNCT
ftr-367	362	14	a	a	DET
ftr-367	362	15	consumption	consumption	NOUN
ftr-367	362	16	-	-	PUNCT
ftr-367	362	17	type	type	NOUN
ftr-367	362	18	or	or	CCONJ
ftr-367	362	19	cash	cash	NOUN
ftr-367	362	20	flow	flow	NOUN
ftr-367	362	21	personal	personal	ADJ
ftr-367	362	22	income	income	NOUN
ftr-367	362	23	tax	tax	NOUN
ftr-367	362	24	,	,	PUNCT
ftr-367	362	25	87	87	NUM
ftr-367	362	26	harv	harv	NOUN
ftr-367	362	27	.	.	PUNCT
ftr-367	363	1	l.	l.	PROPN
ftr-367	363	2	rev	rev	PROPN
ftr-367	363	3	.	.	PROPN
ftr-367	363	4	1113	1113	NUM
ftr-367	363	5	(	(	PUNCT
ftr-367	363	6	1974	1974	NUM
ftr-367	363	7	)	)	PUNCT
ftr-367	363	8	;	;	PUNCT
ftr-367	363	9	alvin	alvin	PROPN
ftr-367	363	10	c.	c.	PROPN
ftr-367	363	11	warren	warren	PROPN
ftr-367	363	12	,	,	PUNCT
ftr-367	363	13	jr	jr	PROPN
ftr-367	363	14	.	.	PROPN
ftr-367	363	15	,	,	PUNCT
ftr-367	363	16	fairness	fairness	NOUN
ftr-367	363	17	and	and	CCONJ
ftr-367	363	18	a	a	DET
ftr-367	363	19	consumption	consumption	NOUN
ftr-367	363	20	-	-	PUNCT
ftr-367	363	21	type	type	NOUN
ftr-367	363	22	or	or	CCONJ
ftr-367	363	23	cash	cash	NOUN
ftr-367	363	24	flow	flow	NOUN
ftr-367	363	25	personal	personal	ADJ
ftr-367	363	26	income	income	NOUN
ftr-367	363	27	tax	tax	NOUN
ftr-367	363	28	,	,	PUNCT
ftr-367	363	29	88	88	NUM
ftr-367	363	30	harv	harv	NOUN
ftr-367	363	31	.	.	PUNCT
ftr-367	364	1	l.	l.	PROPN
ftr-367	364	2	rev	rev	PROPN
ftr-367	364	3	.	.	PROPN
ftr-367	365	1	931	931	NUM
ftr-367	365	2	(	(	PUNCT
ftr-367	365	3	1975	1975	NUM
ftr-367	365	4	)	)	PUNCT
ftr-367	365	5	;	;	PUNCT
ftr-367	365	6	william	william	PROPN
ftr-367	365	7	d.	d.	PROPN
ftr-367	365	8	andrews	andrews	PROPN
ftr-367	365	9	,	,	PUNCT
ftr-367	365	10	fairness	fairness	NOUN
ftr-367	365	11	and	and	CCONJ
ftr-367	365	12	the	the	DET
ftr-367	365	13	personal	personal	ADJ
ftr-367	365	14	income	income	NOUN
ftr-367	365	15	tax	tax	NOUN
ftr-367	365	16	:	:	PUNCT
ftr-367	365	17	a	a	DET
ftr-367	365	18	reply	reply	NOUN
ftr-367	365	19	to	to	ADP
ftr-367	365	20	professor	professor	NOUN
ftr-367	365	21	warren	warren	PROPN
ftr-367	365	22	,	,	PUNCT
ftr-367	365	23	88	88	NUM
ftr-367	365	24	harv	harv	NOUN
ftr-367	365	25	.	.	PUNCT
ftr-367	366	1	l.	l.	PROPN
ftr-367	366	2	rev	rev	PROPN
ftr-367	366	3	.	.	PROPN
ftr-367	367	1	947	947	NUM
ftr-367	367	2	(	(	PUNCT
ftr-367	367	3	1975	1975	NUM
ftr-367	367	4	)	)	PUNCT
ftr-367	367	5	;	;	PUNCT
ftr-367	367	6	alvin	alvin	PROPN
ftr-367	367	7	warren	warren	PROPN
ftr-367	367	8	,	,	PUNCT
ftr-367	367	9	would	would	AUX
ftr-367	367	10	a	a	DET
ftr-367	367	11	consumption	consumption	NOUN
ftr-367	367	12	tax	tax	NOUN
ftr-367	367	13	be	be	AUX
ftr-367	367	14	fairer	fair	ADJ
ftr-367	367	15	than	than	ADP
ftr-367	367	16	an	an	DET
ftr-367	367	17	income	income	NOUN
ftr-367	367	18	tax	tax	NOUN
ftr-367	367	19	?	?	PUNCT
ftr-367	367	20	,	,	PUNCT
ftr-367	367	21	89	89	NUM
ftr-367	367	22	yale	yale	PROPN
ftr-367	367	23	l.j	l.j	PROPN
ftr-367	367	24	.	.	PUNCT
ftr-367	367	25	(	(	PUNCT
ftr-367	367	26	1980	1980	NUM
ftr-367	367	27	)	)	PUNCT
ftr-367	367	28	;	;	PUNCT
ftr-367	367	29	barbara	barbara	PROPN
ftr-367	367	30	fried	fried	PROPN
ftr-367	367	31	,	,	PUNCT
ftr-367	367	32	fairness	fairness	NOUN
ftr-367	367	33	and	and	CCONJ
ftr-367	367	34	the	the	DET
ftr-367	367	35	consumption	consumption	NOUN
ftr-367	367	36	tax	tax	NOUN
ftr-367	367	37	,	,	PUNCT
ftr-367	367	38	44	44	NUM
ftr-367	367	39	stan	stan	NOUN
ftr-367	367	40	.	.	PUNCT
ftr-367	368	1	l.	l.	PROPN
ftr-367	368	2	rev	rev	PROPN
ftr-367	368	3	.	.	PROPN
ftr-367	369	1	961	961	NUM
ftr-367	369	2	(	(	PUNCT
ftr-367	369	3	1992	1992	NUM
ftr-367	369	4	)	)	PUNCT
ftr-367	369	5	.	.	PUNCT
ftr-367	370	1	as	as	SCONJ
ftr-367	370	2	i	i	PRON
ftr-367	370	3	will	will	AUX
ftr-367	370	4	discuss	discuss	VERB
ftr-367	370	5	briefly	briefly	ADV
ftr-367	370	6	in	in	ADP
ftr-367	370	7	the	the	DET
ftr-367	370	8	text	text	NOUN
ftr-367	370	9	of	of	ADP
ftr-367	370	10	the	the	DET
ftr-367	370	11	article	article	NOUN
ftr-367	370	12	,	,	PUNCT
ftr-367	370	13	the	the	DET
ftr-367	370	14	white	white	PROPN
ftr-367	370	15	house	house	PROPN
ftr-367	370	16	2008	2008	NUM
ftr-367	370	17	]	]	PUNCT
ftr-367	370	18	slouching	slouch	VERB
ftr-367	370	19	towards	towards	ADP
ftr-367	370	20	a	a	DET
ftr-367	370	21	consumption	consumption	NOUN
ftr-367	370	22	tax	tax	NOUN
ftr-367	370	23	135	135	NUM
ftr-367	370	24	concerned	concern	VERB
ftr-367	370	25	more	more	ADV
ftr-367	370	26	with	with	ADP
ftr-367	370	27	national	national	ADJ
ftr-367	370	28	economic	economic	ADJ
ftr-367	370	29	growth	growth	NOUN
ftr-367	370	30	than	than	ADP
ftr-367	370	31	with	with	ADP
ftr-367	370	32	distribution	distribution	NOUN
ftr-367	370	33	and	and	CCONJ
ftr-367	370	34	among	among	ADP
ftr-367	370	35	those	those	PRON
ftr-367	370	36	who	who	PRON
ftr-367	370	37	believe	believe	VERB
ftr-367	370	38	that	that	SCONJ
ftr-367	370	39	tax	tax	NOUN
ftr-367	370	40	equity	equity	NOUN
ftr-367	370	41	is	be	AUX
ftr-367	370	42	judged	judge	VERB
ftr-367	370	43	better	well	ADV
ftr-367	370	44	on	on	ADP
ftr-367	370	45	a	a	DET
ftr-367	370	46	lifetime	lifetime	NOUN
ftr-367	370	47	than	than	ADP
ftr-367	370	48	an	an	DET
ftr-367	370	49	annual	annual	ADJ
ftr-367	370	50	basis	basis	NOUN
ftr-367	370	51	.	.	PUNCT
ftr-367	371	1	88	88	NUM
ftr-367	371	2	the	the	DET
ftr-367	371	3	proposals	proposal	NOUN
ftr-367	371	4	might	might	AUX
ftr-367	371	5	,	,	PUNCT
ftr-367	371	6	as	as	SCONJ
ftr-367	371	7	their	their	PRON
ftr-367	371	8	advocates	advocate	NOUN
ftr-367	371	9	predict	predict	VERB
ftr-367	371	10	,	,	PUNCT
ftr-367	371	11	increase	increase	VERB
ftr-367	371	12	aggregate	aggregate	ADJ
ftr-367	371	13	national	national	ADJ
ftr-367	371	14	savings	saving	NOUN
ftr-367	371	15	and	and	CCONJ
ftr-367	371	16	might	might	AUX
ftr-367	371	17	improve	improve	VERB
ftr-367	371	18	tax	tax	NOUN
ftr-367	371	19	equity	equity	NOUN
ftr-367	371	20	by	by	ADP
ftr-367	371	21	certain	certain	ADJ
ftr-367	371	22	metrics	metric	NOUN
ftr-367	371	23	of	of	ADP
ftr-367	371	24	fairness	fairness	NOUN
ftr-367	371	25	.	.	PUNCT
ftr-367	372	1	in	in	ADP
ftr-367	372	2	doing	do	VERB
ftr-367	372	3	so	so	ADV
ftr-367	372	4	,	,	PUNCT
ftr-367	372	5	however	however	ADV
ftr-367	372	6	,	,	PUNCT
ftr-367	372	7	they	they	PRON
ftr-367	372	8	would	would	AUX
ftr-367	372	9	likely	likely	ADV
ftr-367	372	10	break	break	VERB
ftr-367	372	11	the	the	DET
ftr-367	372	12	back	back	NOUN
ftr-367	372	13	of	of	ADP
ftr-367	372	14	the	the	DET
ftr-367	372	15	employer	employer	NOUN
ftr-367	372	16	-	-	PUNCT
ftr-367	372	17	sponsored	sponsor	VERB
ftr-367	372	18	pension	pension	NOUN
ftr-367	372	19	system	system	NOUN
ftr-367	372	20	,	,	PUNCT
ftr-367	372	21	on	on	ADP
ftr-367	372	22	which	which	PRON
ftr-367	372	23	approximately	approximately	ADV
ftr-367	372	24	half	half	NOUN
ftr-367	372	25	of	of	ADP
ftr-367	372	26	working	work	VERB
ftr-367	372	27	americans	americans	PROPN
ftr-367	372	28	rely	rely	VERB
ftr-367	372	29	for	for	ADP
ftr-367	372	30	retirement	retirement	NOUN
ftr-367	372	31	savings	saving	NOUN
ftr-367	372	32	.	.	PUNCT
ftr-367	373	1	89	89	NUM
ftr-367	374	1	the	the	DET
ftr-367	374	2	proposals	proposal	NOUN
ftr-367	374	3	would	would	AUX
ftr-367	374	4	do	do	VERB
ftr-367	374	5	this	this	PRON
ftr-367	374	6	by	by	ADP
ftr-367	374	7	reducing	reduce	VERB
ftr-367	374	8	the	the	DET
ftr-367	374	9	number	number	NOUN
ftr-367	374	10	of	of	ADP
ftr-367	374	11	employer	employer	NOUN
ftr-367	374	12	-	-	PUNCT
ftr-367	374	13	sponsored	sponsor	VERB
ftr-367	374	14	plans	plan	NOUN
ftr-367	374	15	and	and	CCONJ
ftr-367	374	16	by	by	ADP
ftr-367	374	17	likely	likely	ADV
ftr-367	374	18	reducing	reduce	VERB
ftr-367	374	19	both	both	CCONJ
ftr-367	374	20	the	the	DET
ftr-367	374	21	contribution	contribution	NOUN
ftr-367	374	22	levels	level	NOUN
ftr-367	374	23	and	and	CCONJ
ftr-367	374	24	investment	investment	NOUN
ftr-367	374	25	return	return	NOUN
ftr-367	374	26	for	for	ADP
ftr-367	374	27	rank	rank	NOUN
ftr-367	374	28	-	-	PUNCT
ftr-367	374	29	and	and	CCONJ
ftr-367	374	30	-	-	PUNCT
ftr-367	374	31	file	file	NOUN
ftr-367	374	32	employees	employee	NOUN
ftr-367	374	33	who	who	PRON
ftr-367	374	34	participate	participate	VERB
ftr-367	374	35	in	in	ADP
ftr-367	374	36	the	the	DET
ftr-367	374	37	plans	plan	NOUN
ftr-367	374	38	that	that	PRON
ftr-367	374	39	remain	remain	VERB
ftr-367	374	40	.	.	PUNCT
ftr-367	375	1	moreover	moreover	ADV
ftr-367	375	2	,	,	PUNCT
ftr-367	375	3	there	there	PRON
ftr-367	375	4	is	be	VERB
ftr-367	375	5	reason	reason	NOUN
ftr-367	375	6	to	to	PART
ftr-367	375	7	believe	believe	VERB
ftr-367	375	8	that	that	SCONJ
ftr-367	375	9	the	the	DET
ftr-367	375	10	private	private	ADJ
ftr-367	375	11	savings	saving	NOUN
ftr-367	375	12	initiatives	initiative	NOUN
ftr-367	375	13	would	would	AUX
ftr-367	375	14	not	not	PART
ftr-367	375	15	adequately	adequately	ADV
ftr-367	375	16	replace	replace	VERB
ftr-367	375	17	the	the	DET
ftr-367	375	18	retirement	retirement	NOUN
ftr-367	375	19	income	income	NOUN
ftr-367	375	20	security	security	NOUN
ftr-367	375	21	that	that	PRON
ftr-367	375	22	most	most	ADJ
ftr-367	375	23	working	working	ADJ
ftr-367	375	24	americans	americans	PROPN
ftr-367	375	25	would	would	AUX
ftr-367	375	26	lose	lose	VERB
ftr-367	375	27	from	from	ADP
ftr-367	375	28	employer	employer	NOUN
ftr-367	375	29	-	-	PUNCT
ftr-367	375	30	sponsored	sponsor	VERB
ftr-367	375	31	plans	plan	NOUN
ftr-367	375	32	.	.	PUNCT
ftr-367	376	1	this	this	DET
ftr-367	376	2	section	section	NOUN
ftr-367	376	3	of	of	ADP
ftr-367	376	4	the	the	DET
ftr-367	376	5	paper	paper	NOUN
ftr-367	376	6	provides	provide	VERB
ftr-367	376	7	the	the	DET
ftr-367	376	8	analysis	analysis	NOUN
ftr-367	376	9	that	that	PRON
ftr-367	376	10	undergirds	undergird	VERB
ftr-367	376	11	this	this	DET
ftr-367	376	12	pessimism	pessimism	NOUN
ftr-367	376	13	about	about	ADP
ftr-367	376	14	the	the	DET
ftr-367	376	15	effects	effect	NOUN
ftr-367	376	16	of	of	ADP
ftr-367	376	17	the	the	DET
ftr-367	376	18	white	white	PROPN
ftr-367	376	19	house	house	PROPN
ftr-367	376	20	proposals	proposal	NOUN
ftr-367	376	21	on	on	ADP
ftr-367	376	22	retirement	retirement	NOUN
ftr-367	376	23	income	income	NOUN
ftr-367	376	24	security	security	NOUN
ftr-367	376	25	.	.	PUNCT
ftr-367	377	1	the	the	DET
ftr-367	377	2	section	section	NOUN
ftr-367	377	3	considers	consider	VERB
ftr-367	377	4	(	(	PUNCT
ftr-367	377	5	i	i	NOUN
ftr-367	377	6	)	)	PUNCT
ftr-367	377	7	possible	possible	ADJ
ftr-367	377	8	effects	effect	NOUN
ftr-367	377	9	of	of	ADP
ftr-367	377	10	the	the	DET
ftr-367	377	11	private	private	ADJ
ftr-367	377	12	savings	saving	NOUN
ftr-367	377	13	proposals	proposal	NOUN
ftr-367	377	14	on	on	ADP
ftr-367	377	15	employer	employer	NOUN
ftr-367	377	16	sponsorship	sponsorship	NOUN
ftr-367	377	17	and	and	CCONJ
ftr-367	377	18	employee	employee	NOUN
ftr-367	377	19	use	use	NOUN
ftr-367	377	20	of	of	ADP
ftr-367	377	21	employment	employment	NOUN
ftr-367	377	22	-	-	PUNCT
ftr-367	377	23	based	base	VERB
ftr-367	377	24	retirement	retirement	NOUN
ftr-367	377	25	plans	plan	NOUN
ftr-367	377	26	;	;	PUNCT
ftr-367	377	27	(	(	PUNCT
ftr-367	377	28	ii	ii	X
ftr-367	377	29	)	)	PUNCT
ftr-367	377	30	the	the	DET
ftr-367	377	31	prospects	prospect	NOUN
ftr-367	377	32	that	that	PRON
ftr-367	377	33	middle	middle	ADJ
ftr-367	377	34	and	and	CCONJ
ftr-367	377	35	lower	low	ADJ
ftr-367	377	36	income	income	NOUN
ftr-367	377	37	workers	worker	NOUN
ftr-367	377	38	will	will	AUX
ftr-367	377	39	use	use	VERB
ftr-367	377	40	the	the	DET
ftr-367	377	41	new	new	ADJ
ftr-367	377	42	savings	saving	NOUN
ftr-367	377	43	initiatives	initiative	NOUN
ftr-367	377	44	to	to	PART
ftr-367	377	45	create	create	VERB
ftr-367	377	46	new	new	ADJ
ftr-367	377	47	retirement	retirement	NOUN
ftr-367	377	48	savings	saving	NOUN
ftr-367	377	49	to	to	PART
ftr-367	377	50	compensate	compensate	VERB
ftr-367	377	51	for	for	ADP
ftr-367	377	52	the	the	DET
ftr-367	377	53	diminishment	diminishment	NOUN
ftr-367	377	54	of	of	ADP
ftr-367	377	55	the	the	DET
ftr-367	377	56	importance	importance	NOUN
ftr-367	377	57	of	of	ADP
ftr-367	377	58	employersponsored	employersponsored	ADJ
ftr-367	377	59	retirement	retirement	NOUN
ftr-367	377	60	plans	plan	NOUN
ftr-367	377	61	;	;	PUNCT
ftr-367	377	62	(	(	PUNCT
ftr-367	377	63	iii	iii	X
ftr-367	377	64	)	)	PUNCT
ftr-367	377	65	the	the	DET
ftr-367	377	66	effect	effect	NOUN
ftr-367	377	67	of	of	ADP
ftr-367	377	68	the	the	DET
ftr-367	377	69	savings	saving	NOUN
ftr-367	377	70	initiative	initiative	NOUN
ftr-367	377	71	on	on	ADP
ftr-367	377	72	investment	investment	NOUN
ftr-367	377	73	return	return	NOUN
ftr-367	377	74	on	on	ADP
ftr-367	377	75	retirement	retirement	NOUN
ftr-367	377	76	savings	saving	NOUN
ftr-367	377	77	for	for	ADP
ftr-367	377	78	middle	middle	ADJ
ftr-367	377	79	and	and	CCONJ
ftr-367	377	80	lower	low	ADJ
ftr-367	377	81	income	income	NOUN
ftr-367	377	82	americans	americans	PROPN
ftr-367	377	83	;	;	PUNCT
ftr-367	377	84	and	and	CCONJ
ftr-367	377	85	(	(	PUNCT
ftr-367	377	86	iv	iv	X
ftr-367	377	87	)	)	PUNCT
ftr-367	377	88	some	some	DET
ftr-367	377	89	tax	tax	NOUN
ftr-367	377	90	and	and	CCONJ
ftr-367	377	91	budget	budget	NOUN
ftr-367	377	92	consequences	consequence	NOUN
ftr-367	377	93	of	of	ADP
ftr-367	377	94	the	the	DET
ftr-367	377	95	savings	saving	NOUN
ftr-367	377	96	initiative	initiative	NOUN
ftr-367	377	97	.	.	PUNCT
ftr-367	378	1	a.	a.	NOUN
ftr-367	378	2	savings	saving	NOUN
ftr-367	378	3	initiative	initiative	NOUN
ftr-367	378	4	and	and	CCONJ
ftr-367	378	5	employment	employment	NOUN
ftr-367	378	6	-	-	PUNCT
ftr-367	378	7	based	base	VERB
ftr-367	378	8	retirement	retirement	NOUN
ftr-367	378	9	plans	plan	NOUN
ftr-367	378	10	i	i	PRON
ftr-367	378	11	have	have	AUX
ftr-367	378	12	already	already	ADV
ftr-367	378	13	suggested	suggest	VERB
ftr-367	378	14	that	that	SCONJ
ftr-367	378	15	scholars	scholar	NOUN
ftr-367	378	16	and	and	CCONJ
ftr-367	378	17	policymakers	policymaker	NOUN
ftr-367	378	18	believe	believe	VERB
ftr-367	378	19	that	that	SCONJ
ftr-367	378	20	firms	firm	NOUN
ftr-367	378	21	generally	generally	ADV
ftr-367	378	22	sponsor	sponsor	VERB
ftr-367	378	23	plans	plan	NOUN
ftr-367	378	24	in	in	ADP
ftr-367	378	25	response	response	NOUN
ftr-367	378	26	to	to	ADP
ftr-367	378	27	preferences	preference	NOUN
ftr-367	378	28	of	of	ADP
ftr-367	378	29	firm	firm	ADJ
ftr-367	378	30	owners	owner	NOUN
ftr-367	378	31	and	and	CCONJ
ftr-367	378	32	savings	saving	NOUN
ftr-367	378	33	proposals	proposal	NOUN
ftr-367	378	34	move	move	VERB
ftr-367	378	35	us	we	PRON
ftr-367	378	36	toward	toward	ADP
ftr-367	378	37	a	a	DET
ftr-367	378	38	consumption	consumption	NOUN
ftr-367	378	39	tax	tax	NOUN
ftr-367	378	40	in	in	ADP
ftr-367	378	41	an	an	DET
ftr-367	378	42	incomplete	incomplete	ADJ
ftr-367	378	43	,	,	PUNCT
ftr-367	378	44	and	and	CCONJ
ftr-367	378	45	ill	ill	ADJ
ftr-367	378	46	conceived	conceive	VERB
ftr-367	378	47	,	,	PUNCT
ftr-367	378	48	manner	manner	NOUN
ftr-367	378	49	.	.	PUNCT
ftr-367	378	50	88	88	NUM
ftr-367	378	51	.	.	PUNCT
ftr-367	379	1	see	see	VERB
ftr-367	379	2	,	,	PUNCT
ftr-367	379	3	joseph	joseph	PROPN
ftr-367	379	4	bankman	bankman	PROPN
ftr-367	379	5	&	&	CCONJ
ftr-367	379	6	barbara	barbara	PROPN
ftr-367	379	7	fried	fried	PROPN
ftr-367	379	8	,	,	PUNCT
ftr-367	379	9	winners	winner	NOUN
ftr-367	379	10	and	and	CCONJ
ftr-367	379	11	losers	loser	NOUN
ftr-367	379	12	in	in	ADP
ftr-367	379	13	the	the	DET
ftr-367	379	14	shift	shift	NOUN
ftr-367	379	15	to	to	ADP
ftr-367	379	16	a	a	DET
ftr-367	379	17	consumption	consumption	NOUN
ftr-367	379	18	tax	tax	NOUN
ftr-367	379	19	,	,	PUNCT
ftr-367	380	1	86	86	NUM
ftr-367	380	2	geo	geo	PROPN
ftr-367	380	3	.	.	PROPN
ftr-367	380	4	l.	l.	PROPN
ftr-367	380	5	j.	j.	PROPN
ftr-367	380	6	539	539	NUM
ftr-367	380	7	(	(	PUNCT
ftr-367	380	8	1998	1998	NUM
ftr-367	380	9	)	)	PUNCT
ftr-367	380	10	;	;	PUNCT
ftr-367	380	11	michael	michael	PROPN
ftr-367	380	12	j.	j.	PROPN
ftr-367	380	13	graetz	graetz	PROPN
ftr-367	380	14	&	&	CCONJ
ftr-367	380	15	deborah	deborah	PROPN
ftr-367	380	16	h.	h.	PROPN
ftr-367	380	17	schenk	schenk	PROPN
ftr-367	380	18	,	,	PUNCT
ftr-367	380	19	federal	federal	ADJ
ftr-367	380	20	income	income	NOUN
ftr-367	380	21	taxation	taxation	NOUN
ftr-367	380	22	,	,	PUNCT
ftr-367	380	23	principles	principle	NOUN
ftr-367	380	24	and	and	CCONJ
ftr-367	380	25	policies	policy	NOUN
ftr-367	380	26	36	36	NUM
ftr-367	380	27	-	-	SYM
ftr-367	380	28	39	39	NUM
ftr-367	380	29	(	(	PUNCT
ftr-367	380	30	4th	4th	ADJ
ftr-367	380	31	ed	ed	NOUN
ftr-367	380	32	.	.	PUNCT
ftr-367	380	33	2002	2002	NUM
ftr-367	380	34	)	)	PUNCT
ftr-367	380	35	.	.	PUNCT
ftr-367	381	1	89	89	NUM
ftr-367	381	2	.	.	PUNCT
ftr-367	382	1	see	see	VERB
ftr-367	382	2	,	,	PUNCT
ftr-367	382	3	supra	supra	PROPN
ftr-367	382	4	note	note	NOUN
ftr-367	382	5	2	2	NUM
ftr-367	382	6	.	.	PUNCT
ftr-367	382	7	at	at	ADV
ftr-367	382	8	least	least	ADV
ftr-367	382	9	one	one	NUM
ftr-367	382	10	group	group	NOUN
ftr-367	382	11	(	(	PUNCT
ftr-367	382	12	the	the	DET
ftr-367	382	13	american	american	ADJ
ftr-367	382	14	society	society	NOUN
ftr-367	382	15	of	of	ADP
ftr-367	382	16	pension	pension	NOUN
ftr-367	382	17	professionals	professional	NOUN
ftr-367	382	18	and	and	CCONJ
ftr-367	382	19	actuaries	actuary	NOUN
ftr-367	382	20	)	)	PUNCT
ftr-367	382	21	that	that	PRON
ftr-367	382	22	initially	initially	ADV
ftr-367	382	23	opposed	oppose	VERB
ftr-367	382	24	the	the	DET
ftr-367	382	25	rsa	rsa	PROPN
ftr-367	382	26	and	and	CCONJ
ftr-367	382	27	lsa	lsa	NOUN
ftr-367	382	28	proposals	proposal	NOUN
ftr-367	382	29	has	have	AUX
ftr-367	382	30	,	,	PUNCT
ftr-367	382	31	in	in	ADP
ftr-367	382	32	light	light	NOUN
ftr-367	382	33	of	of	ADP
ftr-367	382	34	a	a	DET
ftr-367	382	35	reduction	reduction	NOUN
ftr-367	382	36	in	in	ADP
ftr-367	382	37	contribution	contribution	NOUN
ftr-367	382	38	limits	limit	NOUN
ftr-367	382	39	and	and	CCONJ
ftr-367	382	40	modifications	modification	NOUN
ftr-367	382	41	to	to	ADP
ftr-367	382	42	the	the	DET
ftr-367	382	43	ersa	ersa	PROPN
ftr-367	382	44	proposal	proposal	NOUN
ftr-367	382	45	,	,	PUNCT
ftr-367	382	46	now	now	ADV
ftr-367	382	47	supports	support	VERB
ftr-367	382	48	the	the	DET
ftr-367	382	49	white	white	PROPN
ftr-367	382	50	house	house	PROPN
ftr-367	382	51	savings	saving	NOUN
ftr-367	382	52	initiative	initiative	NOUN
ftr-367	382	53	.	.	PUNCT
ftr-367	383	1	compare	compare	VERB
ftr-367	383	2	aspa	aspa	PROPN
ftr-367	383	3	,	,	PUNCT
ftr-367	383	4	statement	statement	NOUN
ftr-367	383	5	for	for	ADP
ftr-367	383	6	the	the	DET
ftr-367	383	7	record	record	NOUN
ftr-367	383	8	,	,	PUNCT
ftr-367	383	9	committee	committee	NOUN
ftr-367	383	10	on	on	ADP
ftr-367	383	11	ways	way	NOUN
ftr-367	383	12	and	and	CCONJ
ftr-367	383	13	means	mean	NOUN
ftr-367	383	14	,	,	PUNCT
ftr-367	383	15	hearing	hear	VERB
ftr-367	383	16	on	on	ADP
ftr-367	383	17	the	the	DET
ftr-367	383	18	presidents	president	NOUN
ftr-367	383	19	’	'	PUNCT
ftr-367	383	20	economic	economic	ADJ
ftr-367	383	21	growth	growth	NOUN
ftr-367	383	22	proposals	proposal	NOUN
ftr-367	383	23	,	,	PUNCT
ftr-367	383	24	mar	mar	PROPN
ftr-367	383	25	.	.	PROPN
ftr-367	383	26	6	6	NUM
ftr-367	383	27	,	,	PUNCT
ftr-367	383	28	2003	2003	NUM
ftr-367	383	29	,	,	PUNCT
ftr-367	383	30	http://aspa.org/archive/gac/2003/030503-ecopropsal.htm	http://aspa.org/archive/gac/2003/030503-ecopropsal.htm	PROPN
ftr-367	383	31	(	(	PUNCT
ftr-367	383	32	last	last	ADV
ftr-367	383	33	visited	visit	VERB
ftr-367	383	34	jun	jun	PROPN
ftr-367	383	35	.	.	PROPN
ftr-367	383	36	29	29	NUM
ftr-367	383	37	,	,	PUNCT
ftr-367	383	38	2007	2007	NUM
ftr-367	383	39	)	)	PUNCT
ftr-367	383	40	with	with	ADP
ftr-367	383	41	administration	administration	NOUN
ftr-367	383	42	announces	announce	VERB
ftr-367	383	43	revised	revise	VERB
ftr-367	383	44	savings	saving	NOUN
ftr-367	383	45	proposals	proposal	NOUN
ftr-367	383	46	–	–	PUNCT
ftr-367	383	47	changes	change	NOUN
ftr-367	383	48	made	make	VERB
ftr-367	383	49	to	to	PART
ftr-367	383	50	address	address	VERB
ftr-367	383	51	aspa	aspa	PROPN
ftr-367	383	52	’s	’s	PART
ftr-367	383	53	concerns	concern	NOUN
ftr-367	383	54	available	available	ADJ
ftr-367	383	55	at	at	ADP
ftr-367	383	56	http://www.aspa.org/archivepages/gac/2004/2004-02-02-savingsproposals.htm	http://www.aspa.org/archivepages/gac/2004/2004-02-02-savingsproposals.htm	PRON
ftr-367	383	57	.	.	PUNCT
ftr-367	384	1	(	(	PUNCT
ftr-367	384	2	last	last	ADJ
ftr-367	384	3	visited	visit	VERB
ftr-367	384	4	jun	jun	PROPN
ftr-367	384	5	.	.	PROPN
ftr-367	384	6	29	29	NUM
ftr-367	384	7	,	,	PUNCT
ftr-367	384	8	2007	2007	NUM
ftr-367	384	9	)	)	PUNCT
ftr-367	384	10	.	.	PUNCT
ftr-367	385	1	136	136	NUM
ftr-367	385	2	florida	florida	PROPN
ftr-367	385	3	tax	tax	NOUN
ftr-367	385	4	review	review	NOUN
ftr-367	386	1	[	[	X
ftr-367	386	2	vol	vol	NOUN
ftr-367	386	3	.	.	PUNCT
ftr-367	386	4	9:2	9:2	NUM
ftr-367	386	5	other	other	ADJ
ftr-367	386	6	highly	highly	ADV
ftr-367	386	7	-	-	PUNCT
ftr-367	386	8	paid	pay	VERB
ftr-367	386	9	employees	employee	NOUN
ftr-367	386	10	for	for	ADP
ftr-367	386	11	tax	tax	NOUN
ftr-367	386	12	-	-	PUNCT
ftr-367	386	13	advantaged	advantaged	ADJ
ftr-367	386	14	deferred	deferred	ADJ
ftr-367	386	15	compensation	compensation	NOUN
ftr-367	386	16	,	,	PUNCT
ftr-367	386	17	with	with	ADP
ftr-367	386	18	the	the	DET
ftr-367	386	19	nondiscrimination	nondiscrimination	NOUN
ftr-367	386	20	rules	rule	NOUN
ftr-367	386	21	then	then	ADV
ftr-367	386	22	requiring	require	VERB
ftr-367	386	23	that	that	SCONJ
ftr-367	386	24	less	less	ADV
ftr-367	386	25	well	well	ADV
ftr-367	386	26	-	-	PUNCT
ftr-367	386	27	paid	pay	VERB
ftr-367	386	28	employees	employee	NOUN
ftr-367	386	29	also	also	ADV
ftr-367	386	30	be	be	AUX
ftr-367	386	31	provided	provide	VERB
ftr-367	386	32	with	with	ADP
ftr-367	386	33	some	some	DET
ftr-367	386	34	benefits	benefit	NOUN
ftr-367	386	35	.	.	PUNCT
ftr-367	387	1	90	90	NUM
ftr-367	387	2	to	to	PART
ftr-367	387	3	appreciate	appreciate	VERB
ftr-367	387	4	the	the	DET
ftr-367	387	5	significance	significance	NOUN
ftr-367	387	6	of	of	ADP
ftr-367	387	7	the	the	DET
ftr-367	387	8	tax	tax	NOUN
ftr-367	387	9	benefits	benefit	NOUN
ftr-367	387	10	to	to	PART
ftr-367	387	11	highly	highly	ADV
ftr-367	387	12	paid	pay	VERB
ftr-367	387	13	individuals	individual	NOUN
ftr-367	387	14	in	in	ADP
ftr-367	387	15	an	an	DET
ftr-367	387	16	employer	employer	NOUN
ftr-367	387	17	’s	’s	PART
ftr-367	387	18	decision	decision	NOUN
ftr-367	387	19	to	to	PART
ftr-367	387	20	establish	establish	VERB
ftr-367	387	21	and	and	CCONJ
ftr-367	387	22	maintain	maintain	VERB
ftr-367	387	23	a	a	DET
ftr-367	387	24	plan	plan	NOUN
ftr-367	387	25	,	,	PUNCT
ftr-367	387	26	it	it	PRON
ftr-367	387	27	is	be	AUX
ftr-367	387	28	useful	useful	ADJ
ftr-367	387	29	to	to	PART
ftr-367	387	30	think	think	VERB
ftr-367	387	31	about	about	ADP
ftr-367	387	32	the	the	DET
ftr-367	387	33	question	question	NOUN
ftr-367	387	34	first	first	ADV
ftr-367	387	35	in	in	ADP
ftr-367	387	36	a	a	DET
ftr-367	387	37	world	world	NOUN
ftr-367	387	38	without	without	ADP
ftr-367	387	39	an	an	DET
ftr-367	387	40	income	income	NOUN
ftr-367	387	41	tax	tax	NOUN
ftr-367	387	42	.	.	PUNCT
ftr-367	388	1	what	what	PRON
ftr-367	388	2	are	be	AUX
ftr-367	388	3	the	the	DET
ftr-367	388	4	considerations	consideration	NOUN
ftr-367	388	5	that	that	PRON
ftr-367	388	6	would	would	AUX
ftr-367	388	7	go	go	VERB
ftr-367	388	8	into	into	ADP
ftr-367	388	9	plan	plan	NOUN
ftr-367	388	10	sponsorship	sponsorship	NOUN
ftr-367	388	11	in	in	ADP
ftr-367	388	12	such	such	DET
ftr-367	388	13	a	a	DET
ftr-367	388	14	world	world	NOUN
ftr-367	388	15	?	?	PUNCT
ftr-367	389	1	i	i	PRON
ftr-367	389	2	begin	begin	VERB
ftr-367	389	3	with	with	ADP
ftr-367	389	4	the	the	DET
ftr-367	389	5	observation	observation	NOUN
ftr-367	389	6	that	that	PRON
ftr-367	389	7	deferred	defer	VERB
ftr-367	389	8	compensation	compensation	NOUN
ftr-367	389	9	plans	plan	NOUN
ftr-367	389	10	predated	predate	VERB
ftr-367	389	11	the	the	DET
ftr-367	389	12	income	income	NOUN
ftr-367	389	13	tax	tax	NOUN
ftr-367	389	14	(	(	PUNCT
ftr-367	389	15	and	and	CCONJ
ftr-367	389	16	thus	thus	ADV
ftr-367	389	17	the	the	DET
ftr-367	389	18	tax	tax	NOUN
ftr-367	389	19	benefits	benefit	NOUN
ftr-367	389	20	that	that	PRON
ftr-367	389	21	our	our	PRON
ftr-367	389	22	income	income	NOUN
ftr-367	389	23	tax	tax	NOUN
ftr-367	389	24	regime	regime	NOUN
ftr-367	389	25	confers	confer	NOUN
ftr-367	389	26	on	on	ADP
ftr-367	389	27	qualified	qualified	ADJ
ftr-367	389	28	plans	plan	NOUN
ftr-367	389	29	)	)	PUNCT
ftr-367	389	30	,	,	PUNCT
ftr-367	389	31	so	so	CCONJ
ftr-367	389	32	there	there	PRON
ftr-367	389	33	are	be	VERB
ftr-367	389	34	certainly	certainly	ADV
ftr-367	389	35	non	non	ADJ
ftr-367	389	36	-	-	ADJ
ftr-367	389	37	tax	tax	ADJ
ftr-367	389	38	reasons	reason	NOUN
ftr-367	389	39	for	for	SCONJ
ftr-367	389	40	firms	firm	NOUN
ftr-367	389	41	to	to	PART
ftr-367	389	42	sponsor	sponsor	VERB
ftr-367	389	43	pension	pension	NOUN
ftr-367	389	44	plans	plan	NOUN
ftr-367	389	45	.	.	PUNCT
ftr-367	390	1	one	one	NUM
ftr-367	390	2	of	of	ADP
ftr-367	390	3	the	the	DET
ftr-367	390	4	early	early	ADJ
ftr-367	390	5	motivations	motivation	NOUN
ftr-367	390	6	for	for	ADP
ftr-367	390	7	pension	pension	NOUN
ftr-367	390	8	plans	plan	NOUN
ftr-367	390	9	was	be	AUX
ftr-367	390	10	to	to	PART
ftr-367	390	11	provide	provide	VERB
ftr-367	390	12	for	for	ADP
ftr-367	390	13	the	the	DET
ftr-367	390	14	orderly	orderly	ADJ
ftr-367	390	15	superannuation	superannuation	NOUN
ftr-367	390	16	of	of	ADP
ftr-367	390	17	industrial	industrial	ADJ
ftr-367	390	18	and	and	CCONJ
ftr-367	390	19	construction	construction	NOUN
ftr-367	390	20	workers	worker	NOUN
ftr-367	390	21	,	,	PUNCT
ftr-367	390	22	which	which	PRON
ftr-367	390	23	was	be	AUX
ftr-367	390	24	thought	think	VERB
ftr-367	390	25	not	not	PART
ftr-367	390	26	only	only	ADV
ftr-367	390	27	to	to	PART
ftr-367	390	28	ensure	ensure	VERB
ftr-367	390	29	the	the	DET
ftr-367	390	30	retirement	retirement	NOUN
ftr-367	390	31	of	of	ADP
ftr-367	390	32	older	old	ADJ
ftr-367	390	33	employees	employee	NOUN
ftr-367	390	34	with	with	ADP
ftr-367	390	35	declining	decline	VERB
ftr-367	390	36	productivity	productivity	NOUN
ftr-367	390	37	,	,	PUNCT
ftr-367	390	38	but	but	CCONJ
ftr-367	390	39	also	also	ADV
ftr-367	390	40	to	to	PART
ftr-367	390	41	raise	raise	VERB
ftr-367	390	42	the	the	DET
ftr-367	390	43	morale	morale	NOUN
ftr-367	390	44	of	of	ADP
ftr-367	390	45	active	active	ADJ
ftr-367	390	46	workers	worker	NOUN
ftr-367	390	47	and	and	CCONJ
ftr-367	390	48	thereby	thereby	ADV
ftr-367	390	49	increase	increase	VERB
ftr-367	390	50	their	their	PRON
ftr-367	390	51	productivity	productivity	NOUN
ftr-367	390	52	.	.	PUNCT
ftr-367	391	1	91	91	NUM
ftr-367	392	1	some	some	PRON
ftr-367	392	2	also	also	ADV
ftr-367	392	3	saw	see	VERB
ftr-367	392	4	pension	pension	NOUN
ftr-367	392	5	plans	plan	NOUN
ftr-367	392	6	as	as	ADP
ftr-367	392	7	satisfying	satisfy	VERB
ftr-367	392	8	a	a	DET
ftr-367	392	9	moral	moral	ADJ
ftr-367	392	10	obligation	obligation	NOUN
ftr-367	392	11	of	of	ADP
ftr-367	392	12	the	the	DET
ftr-367	392	13	employer	employer	NOUN
ftr-367	392	14	to	to	ADP
ftr-367	392	15	its	its	PRON
ftr-367	392	16	elderly	elderly	ADJ
ftr-367	392	17	workers	worker	NOUN
ftr-367	392	18	who	who	PRON
ftr-367	392	19	were	be	AUX
ftr-367	392	20	no	no	ADV
ftr-367	392	21	longer	long	ADV
ftr-367	392	22	capable	capable	ADJ
ftr-367	392	23	of	of	ADP
ftr-367	392	24	working	work	VERB
ftr-367	392	25	.	.	PUNCT
ftr-367	393	1	92	92	NUM
ftr-367	393	2	historically	historically	ADV
ftr-367	393	3	,	,	PUNCT
ftr-367	393	4	employers	employer	NOUN
ftr-367	393	5	have	have	AUX
ftr-367	393	6	also	also	ADV
ftr-367	393	7	been	be	AUX
ftr-367	393	8	able	able	ADJ
ftr-367	393	9	to	to	PART
ftr-367	393	10	use	use	VERB
ftr-367	393	11	pension	pension	NOUN
ftr-367	393	12	plans	plan	NOUN
ftr-367	393	13	to	to	PART
ftr-367	393	14	create	create	VERB
ftr-367	393	15	incentives	incentive	NOUN
ftr-367	393	16	for	for	ADP
ftr-367	393	17	long	long	ADJ
ftr-367	393	18	job	job	NOUN
ftr-367	393	19	tenures	tenure	NOUN
ftr-367	393	20	,	,	PUNCT
ftr-367	393	21	which	which	PRON
ftr-367	393	22	can	can	AUX
ftr-367	393	23	be	be	AUX
ftr-367	393	24	valuable	valuable	ADJ
ftr-367	393	25	in	in	ADP
ftr-367	393	26	industries	industry	NOUN
ftr-367	393	27	that	that	PRON
ftr-367	393	28	invest	invest	VERB
ftr-367	393	29	heavily	heavily	ADV
ftr-367	393	30	in	in	ADP
ftr-367	393	31	their	their	PRON
ftr-367	393	32	human	human	ADJ
ftr-367	393	33	capital	capital	NOUN
ftr-367	393	34	.	.	PUNCT
ftr-367	394	1	93	93	NUM
ftr-367	394	2	in	in	ADP
ftr-367	394	3	addition	addition	NOUN
ftr-367	394	4	,	,	PUNCT
ftr-367	394	5	some	some	DET
ftr-367	394	6	employees	employee	NOUN
ftr-367	394	7	may	may	AUX
ftr-367	394	8	value	value	VERB
ftr-367	394	9	some	some	DET
ftr-367	394	10	degree	degree	NOUN
ftr-367	394	11	of	of	ADP
ftr-367	394	12	deferred	defer	VERB
ftr-367	394	13	compensation	compensation	NOUN
ftr-367	394	14	at	at	ADP
ftr-367	394	15	more	more	ADJ
ftr-367	394	16	than	than	ADP
ftr-367	394	17	its	its	PRON
ftr-367	394	18	cost	cost	NOUN
ftr-367	394	19	to	to	ADP
ftr-367	394	20	the	the	DET
ftr-367	394	21	employer	employer	NOUN
ftr-367	394	22	even	even	ADV
ftr-367	394	23	apart	apart	ADV
ftr-367	394	24	from	from	ADP
ftr-367	394	25	its	its	PRON
ftr-367	394	26	tax	tax	NOUN
ftr-367	394	27	benefits	benefit	NOUN
ftr-367	394	28	:	:	PUNCT
ftr-367	394	29	employees	employee	NOUN
ftr-367	394	30	may	may	AUX
ftr-367	394	31	value	value	VERB
ftr-367	394	32	the	the	DET
ftr-367	394	33	forced	force	VERB
ftr-367	394	34	savings	saving	NOUN
ftr-367	394	35	aspect	aspect	NOUN
ftr-367	394	36	of	of	ADP
ftr-367	394	37	deferred	deferred	ADJ
ftr-367	394	38	compensation	compensation	NOUN
ftr-367	394	39	;	;	PUNCT
ftr-367	394	40	may	may	AUX
ftr-367	394	41	enjoy	enjoy	VERB
ftr-367	394	42	relatively	relatively	ADV
ftr-367	394	43	high	high	ADJ
ftr-367	394	44	rates	rate	NOUN
ftr-367	394	45	of	of	ADP
ftr-367	394	46	return	return	NOUN
ftr-367	394	47	due	due	ADP
ftr-367	394	48	to	to	ADP
ftr-367	394	49	economies	economy	NOUN
ftr-367	394	50	of	of	ADP
ftr-367	394	51	scale	scale	NOUN
ftr-367	394	52	and	and	CCONJ
ftr-367	394	53	the	the	DET
ftr-367	394	54	professional	professional	ADJ
ftr-367	394	55	investment	investment	NOUN
ftr-367	394	56	management	management	NOUN
ftr-367	394	57	that	that	PRON
ftr-367	394	58	plans	plan	VERB
ftr-367	394	59	offer	offer	VERB
ftr-367	394	60	;	;	PUNCT
ftr-367	394	61	and	and	CCONJ
ftr-367	394	62	,	,	PUNCT
ftr-367	394	63	in	in	ADP
ftr-367	394	64	defined	define	VERB
ftr-367	394	65	benefit	benefit	NOUN
ftr-367	394	66	plans	plan	NOUN
ftr-367	394	67	,	,	PUNCT
ftr-367	394	68	may	may	AUX
ftr-367	394	69	appreciate	appreciate	VERB
ftr-367	394	70	both	both	CCONJ
ftr-367	394	71	the	the	DET
ftr-367	394	72	benefit	benefit	NOUN
ftr-367	394	73	guarantees	guarantee	NOUN
ftr-367	394	74	and	and	CCONJ
ftr-367	394	75	the	the	DET
ftr-367	394	76	pooling	pooling	NOUN
ftr-367	394	77	of	of	ADP
ftr-367	394	78	mortality	mortality	NOUN
ftr-367	394	79	risk	risk	NOUN
ftr-367	394	80	.	.	PUNCT
ftr-367	395	1	but	but	CCONJ
ftr-367	395	2	employers	employer	NOUN
ftr-367	395	3	also	also	ADV
ftr-367	395	4	incur	incur	VERB
ftr-367	395	5	significant	significant	ADJ
ftr-367	395	6	costs	cost	NOUN
ftr-367	395	7	when	when	SCONJ
ftr-367	395	8	they	they	PRON
ftr-367	395	9	sponsor	sponsor	VERB
ftr-367	395	10	retirement	retirement	NOUN
ftr-367	395	11	plans	plan	NOUN
ftr-367	395	12	.	.	PUNCT
ftr-367	396	1	sponsorship	sponsorship	NOUN
ftr-367	396	2	of	of	ADP
ftr-367	396	3	plans	plan	NOUN
ftr-367	396	4	imposes	impose	VERB
ftr-367	396	5	design	design	NOUN
ftr-367	396	6	,	,	PUNCT
ftr-367	396	7	administrative	administrative	ADJ
ftr-367	396	8	,	,	PUNCT
ftr-367	396	9	and	and	CCONJ
ftr-367	396	10	compliance	compliance	NOUN
ftr-367	396	11	costs	cost	NOUN
ftr-367	396	12	on	on	ADP
ftr-367	396	13	the	the	DET
ftr-367	396	14	sponsoring	sponsor	VERB
ftr-367	396	15	firm	firm	NOUN
ftr-367	396	16	.	.	PUNCT
ftr-367	397	1	employers	employer	NOUN
ftr-367	397	2	94	94	NUM
ftr-367	397	3	also	also	ADV
ftr-367	397	4	are	be	AUX
ftr-367	397	5	subject	subject	ADJ
ftr-367	397	6	to	to	ADP
ftr-367	397	7	potential	potential	ADJ
ftr-367	397	8	liability	liability	NOUN
ftr-367	397	9	to	to	ADP
ftr-367	397	10	participants	participant	NOUN
ftr-367	397	11	if	if	SCONJ
ftr-367	397	12	they	they	PRON
ftr-367	397	13	violate	violate	VERB
ftr-367	397	14	erisa	erisa	PROPN
ftr-367	397	15	’s	’s	PART
ftr-367	397	16	complex	complex	ADJ
ftr-367	397	17	fiduciary	fiduciary	ADJ
ftr-367	397	18	and	and	CCONJ
ftr-367	397	19	other	other	ADJ
ftr-367	397	20	rules	rule	NOUN
ftr-367	397	21	.	.	PUNCT
ftr-367	398	1	95	95	NUM
ftr-367	398	2	defined	define	VERB
ftr-367	398	3	benefit	benefit	NOUN
ftr-367	398	4	plan	plan	NOUN
ftr-367	398	5	sponsorship	sponsorship	NOUN
ftr-367	398	6	requires	require	VERB
ftr-367	398	7	employers	employer	NOUN
ftr-367	398	8	to	to	PART
ftr-367	398	9	guarantee	guarantee	VERB
ftr-367	398	10	investment	investment	NOUN
ftr-367	398	11	performance	performance	NOUN
ftr-367	398	12	,	,	PUNCT
ftr-367	398	13	assume	assume	VERB
ftr-367	398	14	mortality	mortality	NOUN
ftr-367	398	15	risk	risk	NOUN
ftr-367	398	16	,	,	PUNCT
ftr-367	398	17	and	and	CCONJ
ftr-367	398	18	absorb	absorb	VERB
ftr-367	398	19	the	the	DET
ftr-367	398	20	90	90	NUM
ftr-367	398	21	.	.	PUNCT
ftr-367	399	1	see	see	VERB
ftr-367	399	2	,	,	PUNCT
ftr-367	399	3	text	text	NOUN
ftr-367	399	4	accompanying	accompanying	ADJ
ftr-367	399	5	supra	supra	PROPN
ftr-367	399	6	notes	note	VERB
ftr-367	399	7	29	29	NUM
ftr-367	399	8	-	-	SYM
ftr-367	399	9	36	36	NUM
ftr-367	399	10	.	.	PUNCT
ftr-367	399	11	91	91	NUM
ftr-367	399	12	.	.	PUNCT
ftr-367	400	1	see	see	VERB
ftr-367	400	2	,	,	PUNCT
ftr-367	400	3	generally	generally	ADV
ftr-367	400	4	,	,	PUNCT
ftr-367	400	5	arthur	arthur	PROPN
ftr-367	400	6	cloud	cloud	PROPN
ftr-367	400	7	,	,	PUNCT
ftr-367	400	8	pensions	pension	NOUN
ftr-367	400	9	in	in	ADP
ftr-367	400	10	modern	modern	ADJ
ftr-367	400	11	industry	industry	NOUN
ftr-367	400	12	(	(	PUNCT
ftr-367	400	13	1930	1930	NUM
ftr-367	400	14	)	)	PUNCT
ftr-367	400	15	;	;	PUNCT
ftr-367	400	16	murray	murray	PROPN
ftr-367	400	17	latimer	latimer	PROPN
ftr-367	400	18	,	,	PUNCT
ftr-367	400	19	industrial	industrial	ADJ
ftr-367	400	20	pension	pension	NOUN
ftr-367	400	21	systems	system	NOUN
ftr-367	400	22	(	(	PUNCT
ftr-367	400	23	1932	1932	NUM
ftr-367	400	24	)	)	PUNCT
ftr-367	400	25	.	.	PUNCT
ftr-367	401	1	92	92	NUM
ftr-367	401	2	.	.	PUNCT
ftr-367	402	1	see	see	VERB
ftr-367	402	2	,	,	PUNCT
ftr-367	402	3	lee	lee	PROPN
ftr-367	402	4	aquier	aquier	PROPN
ftr-367	402	5	,	,	PUNCT
ftr-367	402	6	old	old	ADJ
ftr-367	402	7	age	age	NOUN
ftr-367	402	8	dependency	dependency	NOUN
ftr-367	402	9	in	in	ADP
ftr-367	402	10	the	the	DET
ftr-367	402	11	united	united	PROPN
ftr-367	402	12	states	states	PROPN
ftr-367	402	13	(	(	PUNCT
ftr-367	402	14	1912	1912	NUM
ftr-367	402	15	)	)	PUNCT
ftr-367	402	16	.	.	PUNCT
ftr-367	403	1	93	93	NUM
ftr-367	403	2	.	.	PUNCT
ftr-367	404	1	see	see	VERB
ftr-367	404	2	,	,	PUNCT
ftr-367	404	3	john	john	PROPN
ftr-367	404	4	langbein	langbein	PROPN
ftr-367	404	5	&	&	CCONJ
ftr-367	404	6	bruce	bruce	PROPN
ftr-367	404	7	wolk	wolk	PROPN
ftr-367	404	8	,	,	PUNCT
ftr-367	404	9	pension	pension	NOUN
ftr-367	404	10	and	and	CCONJ
ftr-367	404	11	employee	employee	NOUN
ftr-367	404	12	benefit	benefit	NOUN
ftr-367	404	13	law	law	NOUN
ftr-367	404	14	29	29	NUM
ftr-367	404	15	-	-	SYM
ftr-367	404	16	32	32	NUM
ftr-367	404	17	(	(	PUNCT
ftr-367	404	18	3rd	3rd	ADJ
ftr-367	404	19	ed	ed	NOUN
ftr-367	404	20	.	.	PROPN
ftr-367	404	21	2000	2000	NUM
ftr-367	404	22	)	)	PUNCT
ftr-367	404	23	.	.	PUNCT
ftr-367	405	1	94	94	X
ftr-367	405	2	.	.	PUNCT
ftr-367	406	1	employees	employee	NOUN
ftr-367	406	2	who	who	PRON
ftr-367	406	3	are	be	AUX
ftr-367	406	4	assigned	assign	VERB
ftr-367	406	5	discretionary	discretionary	ADJ
ftr-367	406	6	duties	duty	NOUN
ftr-367	406	7	in	in	ADP
ftr-367	406	8	administering	administer	VERB
ftr-367	406	9	a	a	DET
ftr-367	406	10	plan	plan	NOUN
ftr-367	406	11	can	can	AUX
ftr-367	406	12	also	also	ADV
ftr-367	406	13	be	be	AUX
ftr-367	406	14	held	hold	VERB
ftr-367	406	15	personally	personally	ADV
ftr-367	406	16	liable	liable	ADJ
ftr-367	406	17	under	under	ADP
ftr-367	406	18	erisa	erisa	NOUN
ftr-367	406	19	.	.	PUNCT
ftr-367	407	1	see	see	VERB
ftr-367	407	2	,	,	PUNCT
ftr-367	407	3	erisa	erisa	NOUN
ftr-367	407	4	§	§	PROPN
ftr-367	407	5	3(21)(defining	3(21)(defining	PROPN
ftr-367	407	6	fiduciary	fiduciary	NOUN
ftr-367	407	7	)	)	PUNCT
ftr-367	407	8	,	,	PUNCT
ftr-367	407	9	and	and	CCONJ
ftr-367	407	10	502(a)(3	502(a)(3	NUM
ftr-367	407	11	)	)	PUNCT
ftr-367	407	12	and	and	CCONJ
ftr-367	407	13	§	§	PROPN
ftr-367	407	14	§	§	PROPN
ftr-367	407	15	502(a)(3	502(a)(3	NUM
ftr-367	407	16	)	)	PUNCT
ftr-367	407	17	,	,	PUNCT
ftr-367	407	18	409	409	NUM
ftr-367	407	19	(	(	PUNCT
ftr-367	407	20	creating	create	VERB
ftr-367	407	21	personal	personal	ADJ
ftr-367	407	22	liability	liability	NOUN
ftr-367	407	23	for	for	ADP
ftr-367	407	24	fiduciaries	fiduciary	NOUN
ftr-367	407	25	in	in	ADP
ftr-367	407	26	certain	certain	ADJ
ftr-367	407	27	situations	situation	NOUN
ftr-367	407	28	)	)	PUNCT
ftr-367	407	29	.	.	PUNCT
ftr-367	408	1	95	95	NUM
ftr-367	408	2	.	.	PUNCT
ftr-367	409	1	see	see	VERB
ftr-367	409	2	,	,	PUNCT
ftr-367	409	3	erisa	erisa	NOUN
ftr-367	409	4	§	§	PROPN
ftr-367	409	5	§	§	PROPN
ftr-367	409	6	502(a)(2	502(a)(2	NUM
ftr-367	409	7	)	)	PUNCT
ftr-367	409	8	,	,	PUNCT
ftr-367	409	9	(	(	PUNCT
ftr-367	409	10	a)(3	a)(3	NOUN
ftr-367	409	11	)	)	PUNCT
ftr-367	409	12	,	,	PUNCT
ftr-367	409	13	29	29	NUM
ftr-367	409	14	u.s.c	u.s.c	ADJ
ftr-367	409	15	.	.	PUNCT
ftr-367	410	1	§	§	PROPN
ftr-367	410	2	§	§	NOUN
ftr-367	410	3	1132(a)(2	1132(a)(2	NOUN
ftr-367	410	4	)	)	PUNCT
ftr-367	410	5	,	,	PUNCT
ftr-367	410	6	(	(	PUNCT
ftr-367	410	7	a)(3	a)(3	NOUN
ftr-367	410	8	)	)	PUNCT
ftr-367	410	9	.	.	PUNCT
ftr-367	411	1	2008	2008	NUM
ftr-367	411	2	]	]	PUNCT
ftr-367	412	1	slouching	slouch	VERB
ftr-367	412	2	towards	towards	ADP
ftr-367	412	3	a	a	DET
ftr-367	412	4	consumption	consumption	NOUN
ftr-367	412	5	tax	tax	NOUN
ftr-367	412	6	137	137	NUM
ftr-367	412	7	volatility	volatility	NOUN
ftr-367	412	8	of	of	ADP
ftr-367	412	9	periodic	periodic	ADJ
ftr-367	412	10	funding	funding	NOUN
ftr-367	412	11	obligations	obligation	NOUN
ftr-367	412	12	and	and	CCONJ
ftr-367	412	13	the	the	DET
ftr-367	412	14	resulting	result	VERB
ftr-367	412	15	need	need	NOUN
ftr-367	412	16	to	to	PART
ftr-367	412	17	sometimes	sometimes	ADV
ftr-367	412	18	make	make	VERB
ftr-367	412	19	substantial	substantial	ADJ
ftr-367	412	20	contributions	contribution	NOUN
ftr-367	412	21	to	to	ADP
ftr-367	412	22	plans	plan	NOUN
ftr-367	412	23	in	in	ADP
ftr-367	412	24	lean	lean	ADJ
ftr-367	412	25	business	business	NOUN
ftr-367	412	26	years	year	NOUN
ftr-367	412	27	.	.	PUNCT
ftr-367	413	1	96	96	NUM
ftr-367	414	1	and	and	CCONJ
ftr-367	414	2	for	for	ADP
ftr-367	414	3	some	some	DET
ftr-367	414	4	employers	employer	NOUN
ftr-367	414	5	,	,	PUNCT
ftr-367	414	6	the	the	DET
ftr-367	414	7	internal	internal	ADJ
ftr-367	414	8	revenue	revenue	PROPN
ftr-367	414	9	code	code	PROPN
ftr-367	414	10	’s	’s	PART
ftr-367	414	11	nondiscrimination	nondiscrimination	NOUN
ftr-367	414	12	rules	rule	NOUN
ftr-367	414	13	,	,	PUNCT
ftr-367	414	14	which	which	PRON
ftr-367	414	15	require	require	VERB
ftr-367	414	16	plans	plan	NOUN
ftr-367	414	17	to	to	PART
ftr-367	414	18	provide	provide	VERB
ftr-367	414	19	benefits	benefit	NOUN
ftr-367	414	20	to	to	ADP
ftr-367	414	21	some	some	DET
ftr-367	414	22	non	non	ADJ
ftr-367	414	23	-	-	ADJ
ftr-367	414	24	highly	highly	ADV
ftr-367	414	25	compensated	compensated	ADJ
ftr-367	414	26	employees	employee	NOUN
ftr-367	414	27	,	,	PUNCT
ftr-367	414	28	impose	impose	VERB
ftr-367	414	29	perhaps	perhaps	ADV
ftr-367	414	30	the	the	DET
ftr-367	414	31	steepest	steep	ADJ
ftr-367	414	32	cost	cost	NOUN
ftr-367	414	33	of	of	ADP
ftr-367	414	34	plan	plan	NOUN
ftr-367	414	35	sponsorship	sponsorship	NOUN
ftr-367	414	36	.	.	PUNCT
ftr-367	415	1	97	97	NUM
ftr-367	416	1	some	some	DET
ftr-367	416	2	such	such	ADJ
ftr-367	416	3	employees	employee	NOUN
ftr-367	416	4	benefit	benefit	VERB
ftr-367	416	5	little	little	ADJ
ftr-367	416	6	from	from	ADP
ftr-367	416	7	the	the	DET
ftr-367	416	8	qualified	qualified	ADJ
ftr-367	416	9	plan	plan	NOUN
ftr-367	416	10	tax	tax	NOUN
ftr-367	416	11	deferral	deferral	NOUN
ftr-367	416	12	and	and	CCONJ
ftr-367	416	13	some	some	PRON
ftr-367	416	14	(	(	PUNCT
ftr-367	416	15	but	but	CCONJ
ftr-367	416	16	certainly	certainly	ADV
ftr-367	416	17	not	not	PART
ftr-367	416	18	all	all	PRON
ftr-367	416	19	)	)	PUNCT
ftr-367	416	20	will	will	AUX
ftr-367	416	21	have	have	VERB
ftr-367	416	22	a	a	DET
ftr-367	416	23	strong	strong	ADJ
ftr-367	416	24	preference	preference	NOUN
ftr-367	416	25	for	for	ADP
ftr-367	416	26	immediate	immediate	ADJ
ftr-367	416	27	compensation	compensation	NOUN
ftr-367	416	28	.	.	PUNCT
ftr-367	417	1	98	98	NUM
ftr-367	418	1	thus	thus	ADV
ftr-367	418	2	,	,	PUNCT
ftr-367	418	3	some	some	DET
ftr-367	418	4	employees	employee	NOUN
ftr-367	418	5	for	for	ADP
ftr-367	418	6	whom	whom	PRON
ftr-367	418	7	the	the	DET
ftr-367	418	8	employer	employer	NOUN
ftr-367	418	9	provides	provide	VERB
ftr-367	418	10	deferred	deferred	ADJ
ftr-367	418	11	compensation	compensation	NOUN
ftr-367	418	12	will	will	AUX
ftr-367	418	13	not	not	PART
ftr-367	418	14	value	value	VERB
ftr-367	418	15	the	the	DET
ftr-367	418	16	compensation	compensation	NOUN
ftr-367	418	17	at	at	ADP
ftr-367	418	18	its	its	PRON
ftr-367	418	19	cost	cost	NOUN
ftr-367	418	20	to	to	ADP
ftr-367	418	21	the	the	DET
ftr-367	418	22	employer	employer	NOUN
ftr-367	418	23	,	,	PUNCT
ftr-367	418	24	which	which	PRON
ftr-367	418	25	will	will	AUX
ftr-367	418	26	increase	increase	VERB
ftr-367	418	27	the	the	DET
ftr-367	418	28	cost	cost	NOUN
ftr-367	418	29	of	of	ADP
ftr-367	418	30	total	total	ADJ
ftr-367	418	31	compensation	compensation	NOUN
ftr-367	418	32	for	for	ADP
ftr-367	418	33	those	those	DET
ftr-367	418	34	employees	employee	NOUN
ftr-367	418	35	.	.	PUNCT
ftr-367	419	1	in	in	ADP
ftr-367	419	2	addition	addition	NOUN
ftr-367	419	3	,	,	PUNCT
ftr-367	419	4	the	the	DET
ftr-367	419	5	non	non	ADJ
ftr-367	419	6	-	-	ADJ
ftr-367	419	7	tax	tax	ADJ
ftr-367	419	8	benefits	benefit	NOUN
ftr-367	419	9	of	of	ADP
ftr-367	419	10	employer	employer	NOUN
ftr-367	419	11	-	-	PUNCT
ftr-367	419	12	sponsored	sponsor	VERB
ftr-367	419	13	retirement	retirement	NOUN
ftr-367	419	14	plans	plan	NOUN
ftr-367	419	15	have	have	AUX
ftr-367	419	16	become	become	VERB
ftr-367	419	17	somewhat	somewhat	ADV
ftr-367	419	18	attenuated	attenuate	VERB
ftr-367	419	19	over	over	ADP
ftr-367	419	20	the	the	DET
ftr-367	419	21	last	last	ADJ
ftr-367	419	22	two	two	NUM
ftr-367	419	23	decades	decade	NOUN
ftr-367	419	24	,	,	PUNCT
ftr-367	419	25	particularly	particularly	ADV
ftr-367	419	26	with	with	ADP
ftr-367	419	27	respect	respect	NOUN
ftr-367	419	28	to	to	ADP
ftr-367	419	29	a	a	DET
ftr-367	419	30	firm	firm	NOUN
ftr-367	419	31	’s	’s	PART
ftr-367	419	32	ability	ability	NOUN
ftr-367	419	33	to	to	PART
ftr-367	419	34	design	design	VERB
ftr-367	419	35	a	a	DET
ftr-367	419	36	plan	plan	NOUN
ftr-367	419	37	to	to	PART
ftr-367	419	38	advance	advance	VERB
ftr-367	419	39	human	human	ADJ
ftr-367	419	40	resource	resource	NOUN
ftr-367	419	41	strategies	strategy	NOUN
ftr-367	419	42	.	.	PUNCT
ftr-367	420	1	erisa	erisa	PROPN
ftr-367	420	2	’s	’s	PART
ftr-367	420	3	vesting	vest	VERB
ftr-367	420	4	rules	rule	NOUN
ftr-367	420	5	have	have	AUX
ftr-367	420	6	limited	limit	VERB
ftr-367	420	7	the	the	DET
ftr-367	420	8	employer	employer	NOUN
ftr-367	420	9	’s	’s	PART
ftr-367	420	10	ability	ability	NOUN
ftr-367	420	11	to	to	PART
ftr-367	420	12	use	use	VERB
ftr-367	420	13	a	a	DET
ftr-367	420	14	plan	plan	NOUN
ftr-367	420	15	to	to	PART
ftr-367	420	16	encourage	encourage	VERB
ftr-367	420	17	long	long	ADJ
ftr-367	420	18	job	job	NOUN
ftr-367	420	19	tenures	tenure	NOUN
ftr-367	420	20	.	.	PUNCT
ftr-367	421	1	99	99	NUM
ftr-367	421	2	moreover	moreover	ADV
ftr-367	421	3	,	,	PUNCT
ftr-367	421	4	demographers	demographer	NOUN
ftr-367	421	5	predict	predict	VERB
ftr-367	421	6	that	that	SCONJ
ftr-367	421	7	labor	labor	NOUN
ftr-367	421	8	markets	market	NOUN
ftr-367	421	9	will	will	AUX
ftr-367	421	10	begin	begin	VERB
ftr-367	421	11	to	to	PART
ftr-367	421	12	tighten	tighten	VERB
ftr-367	421	13	as	as	SCONJ
ftr-367	421	14	baby	baby	NOUN
ftr-367	421	15	boomers	boomer	NOUN
ftr-367	421	16	reach	reach	VERB
ftr-367	421	17	retirement	retirement	NOUN
ftr-367	421	18	age	age	NOUN
ftr-367	421	19	100	100	NUM
ftr-367	421	20	and	and	CCONJ
ftr-367	421	21	thus	thus	ADV
ftr-367	421	22	some	some	DET
ftr-367	421	23	firms	firm	NOUN
ftr-367	421	24	may	may	AUX
ftr-367	421	25	have	have	VERB
ftr-367	421	26	a	a	DET
ftr-367	421	27	reduced	reduced	ADJ
ftr-367	421	28	interest	interest	NOUN
ftr-367	421	29	in	in	ADP
ftr-367	421	30	retirement	retirement	NOUN
ftr-367	421	31	plans	plan	NOUN
ftr-367	421	32	as	as	ADP
ftr-367	421	33	a	a	DET
ftr-367	421	34	strategy	strategy	NOUN
ftr-367	421	35	to	to	PART
ftr-367	421	36	encourage	encourage	VERB
ftr-367	421	37	older	old	ADJ
ftr-367	421	38	employees	employee	NOUN
ftr-367	421	39	to	to	PART
ftr-367	421	40	retire	retire	VERB
ftr-367	421	41	.	.	PUNCT
ftr-367	422	1	96	96	X
ftr-367	422	2	.	.	PUNCT
ftr-367	423	1	irc	irc	PROPN
ftr-367	423	2	§	§	PROPN
ftr-367	423	3	§	§	PROPN
ftr-367	423	4	412	412	NUM
ftr-367	423	5	,	,	PUNCT
ftr-367	423	6	430	430	NUM
ftr-367	423	7	(	(	PUNCT
ftr-367	423	8	funding	funding	NOUN
ftr-367	423	9	requirements	requirement	NOUN
ftr-367	423	10	for	for	ADP
ftr-367	423	11	defined	define	VERB
ftr-367	423	12	benefit	benefit	NOUN
ftr-367	423	13	plans	plan	NOUN
ftr-367	423	14	)	)	PUNCT
ftr-367	423	15	.	.	PUNCT
ftr-367	424	1	97	97	NUM
ftr-367	424	2	.	.	PUNCT
ftr-367	425	1	see	see	VERB
ftr-367	425	2	,	,	PUNCT
ftr-367	425	3	irc	irc	ADV
ftr-367	425	4	§	§	PROPN
ftr-367	425	5	401(a)(4	401(a)(4	NOUN
ftr-367	425	6	)	)	PUNCT
ftr-367	425	7	;	;	PUNCT
ftr-367	426	1	treas	treas	PROPN
ftr-367	426	2	.	.	PUNCT
ftr-367	427	1	reg	reg	PROPN
ftr-367	427	2	.	.	PUNCT
ftr-367	428	1	§	§	PROPN
ftr-367	428	2	1.401(a)(4	1.401(a)(4	NUM
ftr-367	428	3	)	)	PUNCT
ftr-367	428	4	.	.	PUNCT
ftr-367	429	1	98	98	NUM
ftr-367	429	2	.	.	PUNCT
ftr-367	430	1	alicia	alicia	PROPN
ftr-367	430	2	munnell	munnell	PROPN
ftr-367	430	3	,	,	PUNCT
ftr-367	430	4	the	the	DET
ftr-367	430	5	economics	economic	NOUN
ftr-367	430	6	of	of	ADP
ftr-367	430	7	private	private	ADJ
ftr-367	430	8	pensions	pension	NOUN
ftr-367	430	9	(	(	PUNCT
ftr-367	430	10	1982	1982	NUM
ftr-367	430	11	)	)	PUNCT
ftr-367	430	12	.	.	PUNCT
ftr-367	431	1	99	99	NUM
ftr-367	431	2	.	.	PUNCT
ftr-367	431	3	irc	irc	PROPN
ftr-367	431	4	§	§	PROPN
ftr-367	431	5	411(a)(requiring	411(a)(requiring	NOUN
ftr-367	431	6	that	that	SCONJ
ftr-367	431	7	vesting	vesting	NOUN
ftr-367	431	8	begin	begin	VERB
ftr-367	431	9	no	no	ADV
ftr-367	431	10	later	later	ADV
ftr-367	431	11	than	than	ADP
ftr-367	431	12	five	five	NUM
ftr-367	431	13	years	year	NOUN
ftr-367	431	14	after	after	ADP
ftr-367	431	15	employment	employment	NOUN
ftr-367	431	16	)	)	PUNCT
ftr-367	431	17	;	;	PUNCT
ftr-367	431	18	irc	irc	PROPN
ftr-367	431	19	§	§	PROPN
ftr-367	431	20	416(b	416(b	PROPN
ftr-367	431	21	)	)	PUNCT
ftr-367	431	22	(	(	PUNCT
ftr-367	431	23	requiring	require	VERB
ftr-367	431	24	vesting	vest	VERB
ftr-367	431	25	to	to	PART
ftr-367	431	26	begin	begin	VERB
ftr-367	431	27	no	no	ADV
ftr-367	431	28	later	later	ADV
ftr-367	431	29	than	than	ADP
ftr-367	431	30	three	three	NUM
ftr-367	431	31	years	year	NOUN
ftr-367	431	32	for	for	ADP
ftr-367	431	33	“	"	PUNCT
ftr-367	431	34	top	top	ADJ
ftr-367	431	35	-	-	PUNCT
ftr-367	431	36	heavy	heavy	ADJ
ftr-367	431	37	”	"	PUNCT
ftr-367	431	38	plans	plan	NOUN
ftr-367	431	39	)	)	PUNCT
ftr-367	431	40	.	.	PUNCT
ftr-367	432	1	moreover	moreover	ADV
ftr-367	432	2	,	,	PUNCT
ftr-367	432	3	the	the	DET
ftr-367	432	4	pension	pension	NOUN
ftr-367	432	5	protection	protection	NOUN
ftr-367	432	6	act	act	PROPN
ftr-367	432	7	now	now	ADV
ftr-367	432	8	requires	require	VERB
ftr-367	432	9	that	that	SCONJ
ftr-367	432	10	all	all	DET
ftr-367	432	11	defined	define	VERB
ftr-367	432	12	contribution	contribution	NOUN
ftr-367	432	13	plans	plan	NOUN
ftr-367	432	14	conform	conform	VERB
ftr-367	432	15	to	to	ADP
ftr-367	432	16	the	the	DET
ftr-367	432	17	rules	rule	NOUN
ftr-367	432	18	previously	previously	ADV
ftr-367	432	19	applicable	applicable	ADJ
ftr-367	432	20	to	to	ADP
ftr-367	432	21	top	top	ADJ
ftr-367	432	22	-	-	PUNCT
ftr-367	432	23	heavy	heavy	ADJ
ftr-367	432	24	plans	plan	NOUN
ftr-367	432	25	,	,	PUNCT
ftr-367	432	26	irc	irc	PROPN
ftr-367	432	27	§	§	PROPN
ftr-367	432	28	411(a)(2)(b	411(a)(2)(b	PROPN
ftr-367	432	29	)	)	PUNCT
ftr-367	432	30	,	,	PUNCT
ftr-367	432	31	and	and	CCONJ
ftr-367	432	32	requires	require	VERB
ftr-367	432	33	cash	cash	NOUN
ftr-367	432	34	balance	balance	NOUN
ftr-367	432	35	and	and	CCONJ
ftr-367	432	36	other	other	ADJ
ftr-367	432	37	hybrid	hybrid	ADJ
ftr-367	432	38	defined	define	VERB
ftr-367	432	39	benefit	benefit	NOUN
ftr-367	432	40	plans	plan	NOUN
ftr-367	432	41	to	to	PART
ftr-367	432	42	provide	provide	VERB
ftr-367	432	43	100	100	NUM
ftr-367	432	44	%	%	NOUN
ftr-367	432	45	vesting	vest	VERB
ftr-367	432	46	after	after	ADP
ftr-367	432	47	three	three	NUM
ftr-367	432	48	years	year	NOUN
ftr-367	432	49	,	,	PUNCT
ftr-367	432	50	irc	irc	ADV
ftr-367	432	51	§	§	NOUN
ftr-367	432	52	411(a)(13	411(a)(13	NUM
ftr-367	432	53	)	)	PUNCT
ftr-367	432	54	.	.	PUNCT
ftr-367	433	1	100	100	NUM
ftr-367	433	2	.	.	PUNCT
ftr-367	434	1	michael	michael	PROPN
ftr-367	434	2	w.	w.	PROPN
ftr-367	434	3	wyand	wyand	PROPN
ftr-367	434	4	,	,	PUNCT
ftr-367	434	5	aging	age	VERB
ftr-367	434	6	issues	issue	NOUN
ftr-367	434	7	:	:	PUNCT
ftr-367	434	8	retirement	retirement	NOUN
ftr-367	434	9	of	of	ADP
ftr-367	434	10	‘	'	PUNCT
ftr-367	434	11	baby	baby	NOUN
ftr-367	434	12	boom	boom	NOUN
ftr-367	434	13	’	'	PUNCT
ftr-367	434	14	generation	generation	NOUN
ftr-367	434	15	poses	pose	VERB
ftr-367	434	16	potential	potential	ADJ
ftr-367	434	17	problems	problem	NOUN
ftr-367	434	18	for	for	ADP
ftr-367	434	19	employers	employer	NOUN
ftr-367	434	20	,	,	PUNCT
ftr-367	434	21	gao	gao	PROPN
ftr-367	434	22	says	say	VERB
ftr-367	434	23	bna	bna	PROPN
ftr-367	434	24	’s	’s	PROPN
ftr-367	434	25	pension	pension	PROPN
ftr-367	434	26	&	&	CCONJ
ftr-367	434	27	benefits	benefits	PROPN
ftr-367	434	28	rep	rep	PROPN
ftr-367	434	29	.	.	PROPN
ftr-367	434	30	2919	2919	NUM
ftr-367	434	31	(	(	PUNCT
ftr-367	434	32	2001	2001	NUM
ftr-367	434	33	)	)	PUNCT
ftr-367	434	34	citing	cite	VERB
ftr-367	434	35	older	old	ADJ
ftr-367	434	36	workers	worker	NOUN
ftr-367	434	37	:	:	PUNCT
ftr-367	434	38	demographic	demographic	ADJ
ftr-367	434	39	trends	trend	NOUN
ftr-367	434	40	pose	pose	VERB
ftr-367	434	41	challenges	challenge	NOUN
ftr-367	434	42	for	for	ADP
ftr-367	434	43	employers	employer	NOUN
ftr-367	434	44	and	and	CCONJ
ftr-367	434	45	workers	worker	NOUN
ftr-367	434	46	(	(	PUNCT
ftr-367	434	47	report	report	VERB
ftr-367	434	48	02	02	NUM
ftr-367	434	49	-	-	SYM
ftr-367	434	50	85	85	NUM
ftr-367	434	51	)	)	PUNCT
ftr-367	434	52	(	(	PUNCT
ftr-367	434	53	2001	2001	NUM
ftr-367	434	54	)	)	PUNCT
ftr-367	434	55	)	)	PUNCT
ftr-367	434	56	,	,	PUNCT
ftr-367	434	57	peter	peter	PROPN
ftr-367	434	58	coy	coy	PROPN
ftr-367	434	59	&	&	CCONJ
ftr-367	434	60	done	do	VERB
ftr-367	434	61	brady	brady	PROPN
ftr-367	434	62	,	,	PUNCT
ftr-367	434	63	old	old	ADJ
ftr-367	434	64	.	.	PUNCT
ftr-367	435	1	smart	smart	ADJ
ftr-367	435	2	.	.	PUNCT
ftr-367	435	3	productive	productive	ADJ
ftr-367	435	4	.	.	PUNCT
ftr-367	436	1	;	;	PUNCT
ftr-367	436	2	surprise	surprise	VERB
ftr-367	436	3	!	!	PUNCT
ftr-367	437	1	the	the	DET
ftr-367	437	2	graying	graying	NOUN
ftr-367	437	3	of	of	ADP
ftr-367	437	4	the	the	DET
ftr-367	437	5	workforce	workforce	NOUN
ftr-367	437	6	is	be	AUX
ftr-367	437	7	better	well	ADJ
ftr-367	437	8	news	news	NOUN
ftr-367	437	9	than	than	SCONJ
ftr-367	437	10	you	you	PRON
ftr-367	437	11	think	think	VERB
ftr-367	437	12	,	,	PUNCT
ftr-367	437	13	business	business	NOUN
ftr-367	437	14	week	week	NOUN
ftr-367	437	15	78	78	NUM
ftr-367	437	16	(	(	PUNCT
ftr-367	437	17	jun	jun	PROPN
ftr-367	437	18	.	.	PROPN
ftr-367	437	19	27	27	NUM
ftr-367	437	20	,	,	PUNCT
ftr-367	437	21	2005	2005	NUM
ftr-367	437	22	)	)	PUNCT
ftr-367	437	23	,	,	PUNCT
ftr-367	437	24	stacy	stacy	PROPN
ftr-367	437	25	polos	polos	PROPN
ftr-367	437	26	&	&	CCONJ
ftr-367	437	27	dimitri	dimitri	PROPN
ftr-367	437	28	s.	s.	PROPN
ftr-367	437	29	nightingale	nightingale	PROPN
ftr-367	437	30	,	,	PUNCT
ftr-367	437	31	employment	employment	NOUN
ftr-367	437	32	and	and	CCONJ
ftr-367	437	33	training	training	NOUN
ftr-367	437	34	policy	policy	NOUN
ftr-367	437	35	implications	implication	NOUN
ftr-367	437	36	of	of	ADP
ftr-367	437	37	the	the	DET
ftr-367	437	38	aging	age	VERB
ftr-367	437	39	baby	baby	NOUN
ftr-367	437	40	boom	boom	NOUN
ftr-367	437	41	generation	generation	NOUN
ftr-367	437	42	,	,	PUNCT
ftr-367	437	43	urban	urban	PROPN
ftr-367	437	44	institute	institute	PROPN
ftr-367	437	45	,	,	PUNCT
ftr-367	437	46	jun	jun	PROPN
ftr-367	437	47	.	.	PROPN
ftr-367	437	48	1	1	NUM
ftr-367	437	49	,	,	PUNCT
ftr-367	437	50	1997	1997	NUM
ftr-367	437	51	,	,	PUNCT
ftr-367	437	52	available	available	ADJ
ftr-367	437	53	at	at	ADP
ftr-367	437	54	http://www.urban.org/template.cfm?navmenuid=24&template=/	http://www.urban.org/template.cfm?navmenuid=24&template=/	PROPN
ftr-367	437	55	taggedcontent	taggedcontent	NOUN
ftr-367	437	56	/	/	SYM
ftr-367	437	57	viewpublication.cfm&publicationid=6558	viewpublication.cfm&publicationid=6558	X
ftr-367	437	58	.	.	PUNCT
ftr-367	438	1	there	there	PRON
ftr-367	438	2	has	have	AUX
ftr-367	438	3	also	also	ADV
ftr-367	438	4	been	be	AUX
ftr-367	438	5	some	some	DET
ftr-367	438	6	interest	interest	NOUN
ftr-367	438	7	in	in	ADP
ftr-367	438	8	phased	phased	ADJ
ftr-367	438	9	retirement	retirement	NOUN
ftr-367	438	10	,	,	PUNCT
ftr-367	438	11	where	where	SCONJ
ftr-367	438	12	older	old	ADJ
ftr-367	438	13	employees	employee	NOUN
ftr-367	438	14	would	would	AUX
ftr-367	438	15	reduce	reduce	VERB
ftr-367	438	16	their	their	PRON
ftr-367	438	17	hours	hour	NOUN
ftr-367	438	18	and	and	CCONJ
ftr-367	438	19	replace	replace	VERB
ftr-367	438	20	the	the	DET
ftr-367	438	21	resulting	result	VERB
ftr-367	438	22	lost	lose	VERB
ftr-367	438	23	income	income	NOUN
ftr-367	438	24	by	by	ADP
ftr-367	438	25	beginning	begin	VERB
ftr-367	438	26	to	to	PART
ftr-367	438	27	receive	receive	VERB
ftr-367	438	28	benefits	benefit	NOUN
ftr-367	438	29	from	from	ADP
ftr-367	438	30	employer	employer	NOUN
ftr-367	438	31	sponsored	sponsor	VERB
ftr-367	438	32	retirement	retirement	NOUN
ftr-367	438	33	plans	plan	NOUN
ftr-367	438	34	.	.	PUNCT
ftr-367	439	1	see	see	VERB
ftr-367	439	2	,	,	PUNCT
ftr-367	439	3	e.g.	e.g.	ADV
ftr-367	439	4	,	,	PUNCT
ftr-367	439	5	phased	phase	VERB
ftr-367	439	6	retirement	retirement	NOUN
ftr-367	439	7	,	,	PUNCT
ftr-367	439	8	available	available	ADJ
ftr-367	439	9	at	at	ADP
ftr-367	439	10	http://www.workforce.com/section/02/feature/23/47/31/.	http://www.workforce.com/section/02/feature/23/47/31/.	PROPN
ftr-367	439	11	138	138	NUM
ftr-367	439	12	florida	florida	PROPN
ftr-367	439	13	tax	tax	NOUN
ftr-367	439	14	review	review	NOUN
ftr-367	440	1	[	[	X
ftr-367	440	2	vol	vol	NOUN
ftr-367	440	3	.	.	PUNCT
ftr-367	440	4	9:2	9:2	NUM
ftr-367	441	1	it	it	PRON
ftr-367	441	2	should	should	AUX
ftr-367	441	3	also	also	ADV
ftr-367	441	4	be	be	AUX
ftr-367	441	5	said	say	VERB
ftr-367	441	6	that	that	SCONJ
ftr-367	441	7	non	non	ADJ
ftr-367	441	8	-	-	ADJ
ftr-367	441	9	tax	tax	ADJ
ftr-367	441	10	explanations	explanation	NOUN
ftr-367	441	11	for	for	SCONJ
ftr-367	441	12	whatever	whatever	DET
ftr-367	441	13	employee	employee	NOUN
ftr-367	441	14	preference	preference	NOUN
ftr-367	441	15	for	for	ADP
ftr-367	441	16	deferred	defer	VERB
ftr-367	441	17	compensation	compensation	NOUN
ftr-367	441	18	exists	exist	VERB
ftr-367	441	19	,	,	PUNCT
ftr-367	441	20	perhaps	perhaps	ADV
ftr-367	441	21	never	never	ADV
ftr-367	441	22	strong	strong	ADJ
ftr-367	441	23	,	,	PUNCT
ftr-367	441	24	are	be	AUX
ftr-367	441	25	weaker	weak	ADJ
ftr-367	441	26	now	now	ADV
ftr-367	441	27	than	than	ADP
ftr-367	441	28	in	in	ADP
ftr-367	441	29	1974	1974	NUM
ftr-367	441	30	,	,	PUNCT
ftr-367	441	31	when	when	SCONJ
ftr-367	441	32	congress	congress	PROPN
ftr-367	441	33	enacted	enact	VERB
ftr-367	441	34	erisa	erisa	NOUN
ftr-367	441	35	.	.	PUNCT
ftr-367	442	1	the	the	DET
ftr-367	442	2	wide	wide	ADJ
ftr-367	442	3	availability	availability	NOUN
ftr-367	442	4	of	of	ADP
ftr-367	442	5	mutual	mutual	ADJ
ftr-367	442	6	funds	fund	NOUN
ftr-367	442	7	has	have	AUX
ftr-367	442	8	made	make	VERB
ftr-367	442	9	it	it	PRON
ftr-367	442	10	possible	possible	ADJ
ftr-367	442	11	for	for	SCONJ
ftr-367	442	12	small	small	ADJ
ftr-367	442	13	investors	investor	NOUN
ftr-367	442	14	to	to	PART
ftr-367	442	15	benefit	benefit	VERB
ftr-367	442	16	from	from	ADP
ftr-367	442	17	professional	professional	ADJ
ftr-367	442	18	money	money	NOUN
ftr-367	442	19	management	management	NOUN
ftr-367	442	20	without	without	ADP
ftr-367	442	21	the	the	DET
ftr-367	442	22	intervention	intervention	NOUN
ftr-367	442	23	of	of	ADP
ftr-367	442	24	an	an	DET
ftr-367	442	25	employer	employer	NOUN
ftr-367	442	26	-	-	PUNCT
ftr-367	442	27	sponsored	sponsor	VERB
ftr-367	442	28	retirement	retirement	NOUN
ftr-367	442	29	plan	plan	NOUN
ftr-367	442	30	.	.	PUNCT
ftr-367	443	1	moreover	moreover	ADV
ftr-367	443	2	,	,	PUNCT
ftr-367	443	3	the	the	DET
ftr-367	443	4	market	market	NOUN
ftr-367	443	5	decline	decline	NOUN
ftr-367	443	6	of	of	ADP
ftr-367	443	7	the	the	DET
ftr-367	443	8	early	early	ADJ
ftr-367	443	9	2000s	2000s	NUM
ftr-367	443	10	may	may	AUX
ftr-367	443	11	have	have	AUX
ftr-367	443	12	made	make	VERB
ftr-367	443	13	some	some	DET
ftr-367	443	14	employees	employee	NOUN
ftr-367	443	15	wary	wary	ADJ
ftr-367	443	16	of	of	ADP
ftr-367	443	17	defined	define	VERB
ftr-367	443	18	contribution	contribution	NOUN
ftr-367	443	19	plans	plan	NOUN
ftr-367	443	20	,	,	PUNCT
ftr-367	443	21	101	101	NUM
ftr-367	443	22	and	and	CCONJ
ftr-367	443	23	defined	define	VERB
ftr-367	443	24	benefit	benefit	NOUN
ftr-367	443	25	plans	plan	NOUN
ftr-367	443	26	,	,	PUNCT
ftr-367	443	27	which	which	PRON
ftr-367	443	28	shield	shield	VERB
ftr-367	443	29	employees	employee	NOUN
ftr-367	443	30	from	from	ADP
ftr-367	443	31	market	market	NOUN
ftr-367	443	32	and	and	CCONJ
ftr-367	443	33	mortality	mortality	NOUN
ftr-367	443	34	risk	risk	NOUN
ftr-367	443	35	,	,	PUNCT
ftr-367	443	36	are	be	AUX
ftr-367	443	37	themselves	themselves	PRON
ftr-367	443	38	in	in	ADP
ftr-367	443	39	decline	decline	NOUN
ftr-367	443	40	,	,	PUNCT
ftr-367	443	41	in	in	ADP
ftr-367	443	42	large	large	ADJ
ftr-367	443	43	measure	measure	NOUN
ftr-367	443	44	because	because	SCONJ
ftr-367	443	45	of	of	ADP
ftr-367	443	46	their	their	PRON
ftr-367	443	47	costs	cost	NOUN
ftr-367	443	48	to	to	ADP
ftr-367	443	49	the	the	DET
ftr-367	443	50	firm	firm	NOUN
ftr-367	443	51	,	,	PUNCT
ftr-367	443	52	especially	especially	ADV
ftr-367	443	53	in	in	ADP
ftr-367	443	54	industries	industry	NOUN
ftr-367	443	55	with	with	ADP
ftr-367	443	56	aging	age	VERB
ftr-367	443	57	workforces	workforce	NOUN
ftr-367	443	58	.	.	PUNCT
ftr-367	444	1	102	102	NUM
ftr-367	444	2	and	and	CCONJ
ftr-367	444	3	in	in	ADP
ftr-367	444	4	an	an	DET
ftr-367	444	5	increasingly	increasingly	ADV
ftr-367	444	6	mobile	mobile	ADJ
ftr-367	444	7	workforce	workforce	NOUN
ftr-367	444	8	,	,	PUNCT
ftr-367	444	9	individuals	individual	NOUN
ftr-367	444	10	may	may	AUX
ftr-367	444	11	be	be	AUX
ftr-367	444	12	less	less	ADV
ftr-367	444	13	inclined	inclined	ADJ
ftr-367	444	14	to	to	PART
ftr-367	444	15	want	want	VERB
ftr-367	444	16	what	what	PRON
ftr-367	444	17	might	might	AUX
ftr-367	444	18	be	be	AUX
ftr-367	444	19	a	a	DET
ftr-367	444	20	relatively	relatively	ADV
ftr-367	444	21	short	short	ADJ
ftr-367	444	22	-	-	PUNCT
ftr-367	444	23	term	term	NOUN
ftr-367	444	24	employer	employer	NOUN
ftr-367	444	25	to	to	PART
ftr-367	444	26	be	be	AUX
ftr-367	444	27	entrusted	entrust	VERB
ftr-367	444	28	with	with	ADP
ftr-367	444	29	custody	custody	NOUN
ftr-367	444	30	of	of	ADP
ftr-367	444	31	their	their	PRON
ftr-367	444	32	retirement	retirement	NOUN
ftr-367	444	33	savings	saving	NOUN
ftr-367	444	34	.	.	PUNCT
ftr-367	445	1	this	this	PRON
ftr-367	445	2	brings	bring	VERB
ftr-367	445	3	us	we	PRON
ftr-367	445	4	to	to	ADP
ftr-367	445	5	the	the	DET
ftr-367	445	6	question	question	NOUN
ftr-367	445	7	of	of	ADP
ftr-367	445	8	whether	whether	SCONJ
ftr-367	445	9	employer	employer	NOUN
ftr-367	445	10	-	-	PUNCT
ftr-367	445	11	sponsored	sponsor	VERB
ftr-367	445	12	retirement	retirement	NOUN
ftr-367	445	13	programs	program	NOUN
ftr-367	445	14	would	would	AUX
ftr-367	445	15	exist	exist	VERB
ftr-367	445	16	in	in	ADP
ftr-367	445	17	the	the	DET
ftr-367	445	18	absence	absence	NOUN
ftr-367	445	19	of	of	ADP
ftr-367	445	20	the	the	DET
ftr-367	445	21	tax	tax	NOUN
ftr-367	445	22	deferral	deferral	NOUN
ftr-367	445	23	that	that	SCONJ
ftr-367	445	24	those	those	DET
ftr-367	445	25	plans	plan	NOUN
ftr-367	445	26	currently	currently	ADV
ftr-367	445	27	effect	effect	VERB
ftr-367	445	28	.	.	PUNCT
ftr-367	446	1	at	at	ADP
ftr-367	446	2	least	least	ADJ
ftr-367	446	3	for	for	ADP
ftr-367	446	4	small	small	ADJ
ftr-367	446	5	firms	firm	NOUN
ftr-367	446	6	,	,	PUNCT
ftr-367	446	7	the	the	DET
ftr-367	446	8	conventional	conventional	ADJ
ftr-367	446	9	understanding	understanding	NOUN
ftr-367	446	10	–	–	PUNCT
ftr-367	446	11	that	that	SCONJ
ftr-367	446	12	firms	firm	NOUN
ftr-367	446	13	generally	generally	ADV
ftr-367	446	14	establish	establish	VERB
ftr-367	446	15	plans	plan	NOUN
ftr-367	446	16	to	to	PART
ftr-367	446	17	satisfy	satisfy	VERB
ftr-367	446	18	a	a	DET
ftr-367	446	19	tax	tax	NOUN
ftr-367	446	20	-	-	PUNCT
ftr-367	446	21	driven	drive	VERB
ftr-367	446	22	preference	preference	NOUN
ftr-367	446	23	for	for	ADP
ftr-367	446	24	such	such	ADJ
ftr-367	446	25	plans	plan	NOUN
ftr-367	446	26	by	by	ADP
ftr-367	446	27	firm	firm	ADJ
ftr-367	446	28	owners	owner	NOUN
ftr-367	446	29	and	and	CCONJ
ftr-367	446	30	highly	highly	ADV
ftr-367	446	31	-	-	PUNCT
ftr-367	446	32	paid	pay	VERB
ftr-367	446	33	employees	employee	NOUN
ftr-367	446	34	–	–	PUNCT
ftr-367	446	35	seems	seem	VERB
ftr-367	446	36	accurate	accurate	ADJ
ftr-367	446	37	.	.	PUNCT
ftr-367	447	1	small	small	ADJ
ftr-367	447	2	firms	firm	NOUN
ftr-367	447	3	are	be	AUX
ftr-367	447	4	not	not	PART
ftr-367	447	5	likely	likely	ADJ
ftr-367	447	6	to	to	PART
ftr-367	447	7	derive	derive	VERB
ftr-367	447	8	meaningful	meaningful	ADJ
ftr-367	447	9	non	non	ADJ
ftr-367	447	10	-	-	ADJ
ftr-367	447	11	tax	tax	ADJ
ftr-367	447	12	benefits	benefit	NOUN
ftr-367	447	13	from	from	ADP
ftr-367	447	14	retirement	retirement	NOUN
ftr-367	447	15	-	-	PUNCT
ftr-367	447	16	plan	plan	NOUN
ftr-367	447	17	sponsorship	sponsorship	NOUN
ftr-367	447	18	(	(	PUNCT
ftr-367	447	19	other	other	ADJ
ftr-367	447	20	than	than	ADP
ftr-367	447	21	in	in	ADP
ftr-367	447	22	the	the	DET
ftr-367	447	23	recruitment	recruitment	NOUN
ftr-367	447	24	and	and	CCONJ
ftr-367	447	25	retention	retention	NOUN
ftr-367	447	26	of	of	ADP
ftr-367	447	27	relatively	relatively	ADV
ftr-367	447	28	highly	highly	ADV
ftr-367	447	29	paid	pay	VERB
ftr-367	447	30	employees	employee	NOUN
ftr-367	447	31	who	who	PRON
ftr-367	447	32	value	value	VERB
ftr-367	447	33	the	the	DET
ftr-367	447	34	tax	tax	NOUN
ftr-367	447	35	savings	saving	NOUN
ftr-367	447	36	)	)	PUNCT
ftr-367	447	37	,	,	PUNCT
ftr-367	447	38	and	and	CCONJ
ftr-367	447	39	the	the	DET
ftr-367	447	40	fixed	fix	VERB
ftr-367	447	41	costs	cost	NOUN
ftr-367	447	42	of	of	ADP
ftr-367	447	43	plan	plan	NOUN
ftr-367	447	44	sponsorship	sponsorship	NOUN
ftr-367	447	45	can	can	AUX
ftr-367	447	46	not	not	PART
ftr-367	447	47	be	be	AUX
ftr-367	447	48	spread	spread	VERB
ftr-367	447	49	over	over	ADP
ftr-367	447	50	a	a	DET
ftr-367	447	51	large	large	ADJ
ftr-367	447	52	workforce	workforce	NOUN
ftr-367	447	53	.	.	PUNCT
ftr-367	448	1	without	without	ADP
ftr-367	448	2	the	the	DET
ftr-367	448	3	tax	tax	NOUN
ftr-367	448	4	benefits	benefit	NOUN
ftr-367	448	5	realized	realize	VERB
ftr-367	448	6	by	by	ADP
ftr-367	448	7	firm	firm	ADJ
ftr-367	448	8	owners	owner	NOUN
ftr-367	448	9	and	and	CCONJ
ftr-367	448	10	highly	highly	ADV
ftr-367	448	11	-	-	PUNCT
ftr-367	448	12	paid	pay	VERB
ftr-367	448	13	employees	employee	NOUN
ftr-367	448	14	,	,	PUNCT
ftr-367	448	15	small	small	ADJ
ftr-367	448	16	firm	firm	ADJ
ftr-367	448	17	sponsorship	sponsorship	NOUN
ftr-367	448	18	of	of	ADP
ftr-367	448	19	retirement	retirement	NOUN
ftr-367	448	20	plans	plan	NOUN
ftr-367	448	21	would	would	AUX
ftr-367	448	22	certainly	certainly	ADV
ftr-367	448	23	be	be	AUX
ftr-367	448	24	less	less	ADV
ftr-367	448	25	common	common	ADJ
ftr-367	448	26	than	than	SCONJ
ftr-367	448	27	it	it	PRON
ftr-367	448	28	now	now	ADV
ftr-367	448	29	is	be	AUX
ftr-367	448	30	,	,	PUNCT
ftr-367	448	31	perhaps	perhaps	ADV
ftr-367	448	32	far	far	ADV
ftr-367	448	33	less	less	ADV
ftr-367	448	34	common	common	ADJ
ftr-367	448	35	.	.	PUNCT
ftr-367	449	1	for	for	ADP
ftr-367	449	2	large	large	ADJ
ftr-367	449	3	firms	firm	NOUN
ftr-367	449	4	,	,	PUNCT
ftr-367	449	5	the	the	DET
ftr-367	449	6	answer	answer	NOUN
ftr-367	449	7	is	be	AUX
ftr-367	449	8	less	less	ADV
ftr-367	449	9	clear	clear	ADJ
ftr-367	449	10	.	.	PUNCT
ftr-367	450	1	such	such	ADJ
ftr-367	450	2	firms	firm	NOUN
ftr-367	450	3	are	be	AUX
ftr-367	450	4	more	more	ADV
ftr-367	450	5	likely	likely	ADJ
ftr-367	450	6	than	than	SCONJ
ftr-367	450	7	small	small	ADJ
ftr-367	450	8	firms	firm	NOUN
ftr-367	450	9	to	to	PART
ftr-367	450	10	be	be	AUX
ftr-367	450	11	able	able	ADJ
ftr-367	450	12	to	to	PART
ftr-367	450	13	use	use	VERB
ftr-367	450	14	plans	plan	NOUN
ftr-367	450	15	to	to	PART
ftr-367	450	16	advance	advance	VERB
ftr-367	450	17	human	human	ADJ
ftr-367	450	18	resource	resource	NOUN
ftr-367	450	19	goals	goal	NOUN
ftr-367	450	20	and	and	CCONJ
ftr-367	450	21	have	have	VERB
ftr-367	450	22	more	more	ADJ
ftr-367	450	23	potential	potential	ADJ
ftr-367	450	24	plan	plan	NOUN
ftr-367	450	25	participants	participant	NOUN
ftr-367	450	26	among	among	ADP
ftr-367	450	27	whom	whom	PRON
ftr-367	450	28	to	to	PART
ftr-367	450	29	spread	spread	VERB
ftr-367	450	30	the	the	DET
ftr-367	450	31	fixed	fix	VERB
ftr-367	450	32	costs	cost	NOUN
ftr-367	450	33	of	of	ADP
ftr-367	450	34	plan	plan	NOUN
ftr-367	450	35	sponsorship	sponsorship	NOUN
ftr-367	450	36	.	.	PUNCT
ftr-367	451	1	moreover	moreover	ADV
ftr-367	451	2	,	,	PUNCT
ftr-367	451	3	we	we	PRON
ftr-367	451	4	inhabit	inhabit	VERB
ftr-367	451	5	an	an	DET
ftr-367	451	6	existing	exist	VERB
ftr-367	451	7	world	world	NOUN
ftr-367	451	8	,	,	PUNCT
ftr-367	451	9	not	not	PART
ftr-367	451	10	a	a	DET
ftr-367	451	11	world	world	NOUN
ftr-367	451	12	of	of	ADP
ftr-367	451	13	pure	pure	ADJ
ftr-367	451	14	theory	theory	NOUN
ftr-367	451	15	,	,	PUNCT
ftr-367	451	16	and	and	CCONJ
ftr-367	451	17	in	in	ADP
ftr-367	451	18	that	that	PRON
ftr-367	451	19	existing	exist	VERB
ftr-367	451	20	world	world	NOUN
ftr-367	451	21	almost	almost	ADV
ftr-367	451	22	all	all	PRON
ftr-367	451	23	large	large	ADJ
ftr-367	451	24	firms	firm	NOUN
ftr-367	451	25	sponsor	sponsor	VERB
ftr-367	451	26	retirement	retirement	NOUN
ftr-367	451	27	plans	plan	NOUN
ftr-367	451	28	.	.	PUNCT
ftr-367	452	1	firm	firm	ADJ
ftr-367	452	2	culture	culture	NOUN
ftr-367	452	3	and	and	CCONJ
ftr-367	452	4	experience	experience	NOUN
ftr-367	452	5	with	with	ADP
ftr-367	452	6	retirement	retirement	NOUN
ftr-367	452	7	plans	plan	NOUN
ftr-367	452	8	may	may	AUX
ftr-367	452	9	result	result	VERB
ftr-367	452	10	in	in	ADP
ftr-367	452	11	increased	increase	VERB
ftr-367	452	12	employee	employee	NOUN
ftr-367	452	13	appreciation	appreciation	NOUN
ftr-367	452	14	for	for	ADP
ftr-367	452	15	such	such	ADJ
ftr-367	452	16	plans	plan	NOUN
ftr-367	452	17	.	.	PUNCT
ftr-367	453	1	and	and	CCONJ
ftr-367	453	2	many	many	ADJ
ftr-367	453	3	large	large	ADJ
ftr-367	453	4	101	101	NUM
ftr-367	453	5	.	.	PUNCT
ftr-367	454	1	see	see	VERB
ftr-367	454	2	,	,	PUNCT
ftr-367	454	3	fidelity	fidelity	PROPN
ftr-367	454	4	’s	’s	PART
ftr-367	454	5	study	study	NOUN
ftr-367	454	6	defines	define	VERB
ftr-367	454	7	new	new	ADJ
ftr-367	454	8	directions	direction	NOUN
ftr-367	454	9	for	for	ADP
ftr-367	454	10	vendors	vendor	NOUN
ftr-367	454	11	and	and	CCONJ
ftr-367	454	12	sponsors	sponsor	NOUN
ftr-367	454	13	,	,	PUNCT
ftr-367	454	14	dc	dc	PROPN
ftr-367	454	15	plan	plan	NOUN
ftr-367	454	16	investing	invest	VERB
ftr-367	454	17	(	(	PUNCT
ftr-367	454	18	nov	nov	PROPN
ftr-367	454	19	.	.	PROPN
ftr-367	454	20	9	9	NUM
ftr-367	454	21	,	,	PUNCT
ftr-367	454	22	2004	2004	NUM
ftr-367	454	23	)	)	PUNCT
ftr-367	454	24	(	(	PUNCT
ftr-367	454	25	overall	overall	ADJ
ftr-367	454	26	participation	participation	NOUN
ftr-367	454	27	rates	rate	NOUN
ftr-367	454	28	for	for	ADP
ftr-367	454	29	401(k	401(k	NOUN
ftr-367	454	30	)	)	PUNCT
ftr-367	454	31	plans	plan	NOUN
ftr-367	454	32	declined	decline	VERB
ftr-367	454	33	by	by	ADP
ftr-367	454	34	2	2	NUM
ftr-367	454	35	%	%	NOUN
ftr-367	454	36	between	between	ADP
ftr-367	454	37	2002	2002	NUM
ftr-367	454	38	and	and	CCONJ
ftr-367	454	39	2003	2003	NUM
ftr-367	454	40	)	)	PUNCT
ftr-367	454	41	;	;	PUNCT
ftr-367	454	42	kathy	kathy	PROPN
ftr-367	454	43	chu	chu	PROPN
ftr-367	454	44	,	,	PUNCT
ftr-367	454	45	employee	employee	NOUN
ftr-367	454	46	401(k	401(k	PROPN
ftr-367	454	47	)	)	PUNCT
ftr-367	454	48	participation	participation	NOUN
ftr-367	454	49	slips	slip	VERB
ftr-367	454	50	–	–	PUNCT
ftr-367	454	51	only	only	ADV
ftr-367	454	52	76	76	NUM
ftr-367	454	53	%	%	NOUN
ftr-367	454	54	of	of	ADP
ftr-367	454	55	eligable	eligable	ADJ
ftr-367	454	56	workers	worker	NOUN
ftr-367	454	57	utilized	utilize	VERB
ftr-367	454	58	plans	plan	NOUN
ftr-367	454	59	loast	loast	ADJ
ftr-367	454	60	year	year	NOUN
ftr-367	454	61	,	,	PUNCT
ftr-367	454	62	down	down	ADV
ftr-367	454	63	from	from	ADP
ftr-367	454	64	80	80	NUM
ftr-367	454	65	%	%	NOUN
ftr-367	454	66	in	in	ADP
ftr-367	454	67	2002	2002	NUM
ftr-367	454	68	.	.	PUNCT
ftr-367	455	1	wall	wall	PROPN
ftr-367	455	2	st	st	PROPN
ftr-367	455	3	.	.	PROPN
ftr-367	455	4	j.	j.	PROPN
ftr-367	455	5	(	(	PUNCT
ftr-367	455	6	oct	oct	PROPN
ftr-367	455	7	.	.	PROPN
ftr-367	455	8	6	6	NUM
ftr-367	455	9	.	.	NOUN
ftr-367	455	10	2004	2004	NUM
ftr-367	455	11	)	)	PUNCT
ftr-367	455	12	,	,	PUNCT
ftr-367	455	13	at	at	ADP
ftr-367	455	14	c15	c15	NOUN
ftr-367	455	15	.	.	PUNCT
ftr-367	456	1	(	(	PUNCT
ftr-367	456	2	participation	participation	NOUN
ftr-367	456	3	declined	decline	VERB
ftr-367	456	4	by	by	ADP
ftr-367	456	5	4	4	NUM
ftr-367	456	6	%	%	NOUN
ftr-367	456	7	)	)	PUNCT
ftr-367	456	8	.	.	PUNCT
ftr-367	457	1	102	102	NUM
ftr-367	457	2	.	.	PUNCT
ftr-367	457	3	retirement	retirement	NOUN
ftr-367	457	4	policy	policy	NOUN
ftr-367	457	5	:	:	PUNCT
ftr-367	457	6	decline	decline	VERB
ftr-367	457	7	in	in	ADP
ftr-367	457	8	use	use	NOUN
ftr-367	457	9	of	of	ADP
ftr-367	457	10	defined	define	VERB
ftr-367	457	11	benefit	benefit	NOUN
ftr-367	457	12	plans	plan	NOUN
ftr-367	457	13	may	may	AUX
ftr-367	457	14	be	be	AUX
ftr-367	457	15	due	due	ADJ
ftr-367	457	16	more	more	ADJ
ftr-367	457	17	to	to	ADP
ftr-367	457	18	workers	worker	NOUN
ftr-367	457	19	than	than	ADP
ftr-367	457	20	firms	firm	NOUN
ftr-367	457	21	,	,	PUNCT
ftr-367	457	22	32	32	NUM
ftr-367	457	23	bna	bna	PROPN
ftr-367	457	24	’s	’s	PART
ftr-367	457	25	pension	pension	PROPN
ftr-367	457	26	&	&	CCONJ
ftr-367	457	27	benefits	benefits	PROPN
ftr-367	457	28	reporter	reporter	NOUN
ftr-367	457	29	1114	1114	NUM
ftr-367	457	30	(	(	PUNCT
ftr-367	457	31	2005	2005	NUM
ftr-367	457	32	)	)	PUNCT
ftr-367	457	33	,	,	PUNCT
ftr-367	457	34	available	available	ADJ
ftr-367	457	35	on	on	ADP
ftr-367	457	36	westlaw	westlaw	NOUN
ftr-367	457	37	at	at	ADP
ftr-367	457	38	32	32	NUM
ftr-367	457	39	bpr	bpr	ADV
ftr-367	457	40	114	114	NUM
ftr-367	457	41	(	(	PUNCT
ftr-367	457	42	citing	cite	VERB
ftr-367	457	43	stephanie	stephanie	PROPN
ftr-367	457	44	aaronson	aaronson	PROPN
ftr-367	457	45	&	&	CCONJ
ftr-367	457	46	julia	julia	PROPN
ftr-367	457	47	cioronado	cioronado	PROPN
ftr-367	457	48	,	,	PUNCT
ftr-367	457	49	are	be	AUX
ftr-367	457	50	firms	firm	NOUN
ftr-367	457	51	or	or	CCONJ
ftr-367	457	52	workers	worker	NOUN
ftr-367	457	53	behind	behind	ADP
ftr-367	457	54	the	the	DET
ftr-367	457	55	shift	shift	NOUN
ftr-367	457	56	away	away	ADV
ftr-367	457	57	from	from	ADP
ftr-367	457	58	db	db	PROPN
ftr-367	457	59	pension	pension	NOUN
ftr-367	457	60	plans	plan	NOUN
ftr-367	457	61	?	?	PUNCT
ftr-367	458	1	fin	fin	NOUN
ftr-367	458	2	.	.	PUNCT
ftr-367	458	3	and	and	CCONJ
ftr-367	458	4	econ	econ	PROPN
ftr-367	458	5	.	.	PUNCT
ftr-367	459	1	discussion	discussion	NOUN
ftr-367	459	2	series	series	PROPN
ftr-367	459	3	,	,	PUNCT
ftr-367	459	4	division	division	NOUN
ftr-367	459	5	of	of	ADP
ftr-367	459	6	research	research	PROPN
ftr-367	459	7	&	&	CCONJ
ftr-367	459	8	statistics	statistic	NOUN
ftr-367	459	9	and	and	CCONJ
ftr-367	459	10	monetary	monetary	ADJ
ftr-367	459	11	affairs	affair	NOUN
ftr-367	459	12	,	,	PUNCT
ftr-367	459	13	fed	fed	PROPN
ftr-367	459	14	.	.	PROPN
ftr-367	459	15	reserve	reserve	PROPN
ftr-367	459	16	board	board	PROPN
ftr-367	459	17	,	,	PUNCT
ftr-367	459	18	working	work	VERB
ftr-367	459	19	paper	paper	NOUN
ftr-367	459	20	no	no	INTJ
ftr-367	459	21	.	.	PROPN
ftr-367	459	22	205	205	NUM
ftr-367	459	23	-	-	SYM
ftr-367	459	24	17	17	NUM
ftr-367	459	25	,	,	PUNCT
ftr-367	459	26	2005	2005	NUM
ftr-367	459	27	)	)	PUNCT
ftr-367	459	28	.	.	PUNCT
ftr-367	460	1	2008	2008	NUM
ftr-367	460	2	]	]	PUNCT
ftr-367	461	1	slouching	slouch	VERB
ftr-367	461	2	towards	towards	ADP
ftr-367	461	3	a	a	DET
ftr-367	461	4	consumption	consumption	NOUN
ftr-367	461	5	tax	tax	NOUN
ftr-367	461	6	139	139	NUM
ftr-367	461	7	firms	firm	NOUN
ftr-367	461	8	have	have	AUX
ftr-367	461	9	invested	invest	VERB
ftr-367	461	10	resources	resource	NOUN
ftr-367	461	11	in	in	ADP
ftr-367	461	12	educating	educate	VERB
ftr-367	461	13	their	their	PRON
ftr-367	461	14	employees	employee	NOUN
ftr-367	461	15	about	about	ADP
ftr-367	461	16	the	the	DET
ftr-367	461	17	value	value	NOUN
ftr-367	461	18	of	of	ADP
ftr-367	461	19	retirement	retirement	NOUN
ftr-367	461	20	benefits	benefit	NOUN
ftr-367	461	21	.	.	PUNCT
ftr-367	462	1	103	103	NUM
ftr-367	462	2	in	in	ADP
ftr-367	462	3	addition	addition	NOUN
ftr-367	462	4	,	,	PUNCT
ftr-367	462	5	it	it	PRON
ftr-367	462	6	can	can	AUX
ftr-367	462	7	be	be	AUX
ftr-367	462	8	difficult	difficult	ADJ
ftr-367	462	9	to	to	PART
ftr-367	462	10	take	take	VERB
ftr-367	462	11	away	away	ADV
ftr-367	462	12	a	a	DET
ftr-367	462	13	benefit	benefit	NOUN
ftr-367	462	14	that	that	PRON
ftr-367	462	15	employees	employee	NOUN
ftr-367	462	16	have	have	AUX
ftr-367	462	17	been	be	AUX
ftr-367	462	18	conditioned	condition	VERB
ftr-367	462	19	to	to	PART
ftr-367	462	20	expect	expect	VERB
ftr-367	462	21	.	.	PUNCT
ftr-367	463	1	thus	thus	ADV
ftr-367	463	2	,	,	PUNCT
ftr-367	463	3	while	while	SCONJ
ftr-367	463	4	we	we	PRON
ftr-367	463	5	can	can	AUX
ftr-367	463	6	speculate	speculate	VERB
ftr-367	463	7	about	about	ADP
ftr-367	463	8	whether	whether	SCONJ
ftr-367	463	9	in	in	ADP
ftr-367	463	10	the	the	DET
ftr-367	463	11	absence	absence	NOUN
ftr-367	463	12	of	of	ADP
ftr-367	463	13	tax	tax	NOUN
ftr-367	463	14	benefits	benefit	NOUN
ftr-367	463	15	large	large	ADJ
ftr-367	463	16	firms	firm	NOUN
ftr-367	463	17	would	would	AUX
ftr-367	463	18	decide	decide	VERB
ftr-367	463	19	to	to	PART
ftr-367	463	20	sponsor	sponsor	VERB
ftr-367	463	21	retirement	retirement	NOUN
ftr-367	463	22	plans	plan	NOUN
ftr-367	463	23	if	if	SCONJ
ftr-367	463	24	they	they	PRON
ftr-367	463	25	were	be	AUX
ftr-367	463	26	not	not	PART
ftr-367	463	27	already	already	ADV
ftr-367	463	28	doing	do	VERB
ftr-367	463	29	so	so	ADV
ftr-367	463	30	,	,	PUNCT
ftr-367	463	31	it	it	PRON
ftr-367	463	32	does	do	AUX
ftr-367	463	33	not	not	PART
ftr-367	463	34	seem	seem	VERB
ftr-367	463	35	likely	likely	ADJ
ftr-367	463	36	that	that	SCONJ
ftr-367	463	37	such	such	ADJ
ftr-367	463	38	firms	firm	NOUN
ftr-367	463	39	would	would	AUX
ftr-367	463	40	immediately	immediately	ADV
ftr-367	463	41	extinguish	extinguish	VERB
ftr-367	463	42	such	such	ADJ
ftr-367	463	43	plans	plan	NOUN
ftr-367	463	44	if	if	SCONJ
ftr-367	463	45	the	the	DET
ftr-367	463	46	tax	tax	NOUN
ftr-367	463	47	advantages	advantage	NOUN
ftr-367	463	48	of	of	ADP
ftr-367	463	49	such	such	ADJ
ftr-367	463	50	plans	plan	NOUN
ftr-367	463	51	were	be	AUX
ftr-367	463	52	suddenly	suddenly	ADV
ftr-367	463	53	reduced	reduce	VERB
ftr-367	463	54	or	or	CCONJ
ftr-367	463	55	even	even	ADV
ftr-367	463	56	withdrawn	withdraw	VERB
ftr-367	463	57	.	.	PUNCT
ftr-367	464	1	still	still	ADV
ftr-367	464	2	,	,	PUNCT
ftr-367	464	3	it	it	PRON
ftr-367	464	4	should	should	AUX
ftr-367	464	5	be	be	AUX
ftr-367	464	6	said	say	VERB
ftr-367	464	7	that	that	SCONJ
ftr-367	464	8	if	if	SCONJ
ftr-367	464	9	the	the	DET
ftr-367	464	10	tax	tax	NOUN
ftr-367	464	11	benefits	benefit	NOUN
ftr-367	464	12	were	be	AUX
ftr-367	464	13	withdrawn	withdraw	VERB
ftr-367	464	14	or	or	CCONJ
ftr-367	464	15	reduced	reduce	VERB
ftr-367	464	16	,	,	PUNCT
ftr-367	464	17	there	there	PRON
ftr-367	464	18	would	would	AUX
ftr-367	464	19	almost	almost	ADV
ftr-367	464	20	certainly	certainly	ADV
ftr-367	464	21	be	be	AUX
ftr-367	464	22	diminished	diminish	VERB
ftr-367	464	23	interest	interest	NOUN
ftr-367	464	24	in	in	ADP
ftr-367	464	25	retirement	retirement	NOUN
ftr-367	464	26	plans	plan	NOUN
ftr-367	464	27	among	among	ADP
ftr-367	464	28	large	large	ADJ
ftr-367	464	29	firms	firm	NOUN
ftr-367	464	30	,	,	PUNCT
ftr-367	464	31	at	at	ADP
ftr-367	464	32	least	least	ADJ
ftr-367	464	33	in	in	ADP
ftr-367	464	34	the	the	DET
ftr-367	464	35	long	long	ADJ
ftr-367	464	36	run	run	NOUN
ftr-367	464	37	.	.	PUNCT
ftr-367	465	1	the	the	DET
ftr-367	465	2	role	role	NOUN
ftr-367	465	3	of	of	ADP
ftr-367	465	4	collective	collective	ADJ
ftr-367	465	5	bargaining	bargaining	NOUN
ftr-367	465	6	should	should	AUX
ftr-367	465	7	also	also	ADV
ftr-367	465	8	be	be	AUX
ftr-367	465	9	noted	note	VERB
ftr-367	465	10	:	:	PUNCT
ftr-367	465	11	unions	union	NOUN
ftr-367	465	12	often	often	ADV
ftr-367	465	13	bargain	bargain	VERB
ftr-367	465	14	for	for	ADP
ftr-367	465	15	retirement	retirement	NOUN
ftr-367	465	16	benefits	benefit	NOUN
ftr-367	465	17	,	,	PUNCT
ftr-367	465	18	both	both	CCONJ
ftr-367	465	19	for	for	ADP
ftr-367	465	20	single	single	ADJ
ftr-367	465	21	-	-	PUNCT
ftr-367	465	22	employer	employer	NOUN
ftr-367	465	23	plans	plan	NOUN
ftr-367	465	24	in	in	ADP
ftr-367	465	25	large	large	ADJ
ftr-367	465	26	firms	firm	NOUN
ftr-367	465	27	and	and	CCONJ
ftr-367	465	28	for	for	ADP
ftr-367	465	29	multi	multi	ADJ
ftr-367	465	30	-	-	ADJ
ftr-367	465	31	employer	employer	ADJ
ftr-367	465	32	plans	plan	NOUN
ftr-367	465	33	in	in	ADP
ftr-367	465	34	some	some	DET
ftr-367	465	35	industries	industry	NOUN
ftr-367	465	36	with	with	ADP
ftr-367	465	37	numerous	numerous	ADJ
ftr-367	465	38	firms	firm	NOUN
ftr-367	465	39	and	and	CCONJ
ftr-367	465	40	high	high	ADJ
ftr-367	465	41	rates	rate	NOUN
ftr-367	465	42	of	of	ADP
ftr-367	465	43	employee	employee	NOUN
ftr-367	465	44	mobility	mobility	NOUN
ftr-367	465	45	between	between	ADP
ftr-367	465	46	those	those	DET
ftr-367	465	47	firms	firm	NOUN
ftr-367	465	48	.	.	PUNCT
ftr-367	466	1	104	104	NUM
ftr-367	466	2	tax	tax	NOUN
ftr-367	466	3	benefits	benefit	NOUN
ftr-367	466	4	for	for	ADP
ftr-367	466	5	their	their	PRON
ftr-367	466	6	membership	membership	NOUN
ftr-367	466	7	may	may	AUX
ftr-367	466	8	be	be	AUX
ftr-367	466	9	one	one	NUM
ftr-367	466	10	reason	reason	NOUN
ftr-367	466	11	why	why	SCONJ
ftr-367	466	12	unions	union	NOUN
ftr-367	466	13	negotiate	negotiate	VERB
ftr-367	466	14	for	for	ADP
ftr-367	466	15	such	such	ADJ
ftr-367	466	16	plans	plan	NOUN
ftr-367	466	17	,	,	PUNCT
ftr-367	466	18	but	but	CCONJ
ftr-367	466	19	there	there	PRON
ftr-367	466	20	are	be	VERB
ftr-367	466	21	other	other	ADJ
ftr-367	466	22	reasons	reason	NOUN
ftr-367	466	23	as	as	ADV
ftr-367	466	24	well	well	ADV
ftr-367	466	25	.	.	PUNCT
ftr-367	467	1	105	105	NUM
ftr-367	467	2	unions	union	NOUN
ftr-367	467	3	represent	represent	VERB
ftr-367	467	4	employees	employee	NOUN
ftr-367	467	5	at	at	ADP
ftr-367	467	6	all	all	DET
ftr-367	467	7	points	point	NOUN
ftr-367	467	8	on	on	ADP
ftr-367	467	9	a	a	DET
ftr-367	467	10	demographic	demographic	ADJ
ftr-367	467	11	line	line	NOUN
ftr-367	467	12	through	through	ADP
ftr-367	467	13	the	the	DET
ftr-367	467	14	workforce	workforce	NOUN
ftr-367	467	15	and	and	CCONJ
ftr-367	467	16	older	old	ADJ
ftr-367	467	17	employees	employee	NOUN
ftr-367	467	18	nearing	near	VERB
ftr-367	467	19	retirement	retirement	NOUN
ftr-367	467	20	can	can	AUX
ftr-367	467	21	be	be	AUX
ftr-367	467	22	expected	expect	VERB
ftr-367	467	23	to	to	PART
ftr-367	467	24	place	place	VERB
ftr-367	467	25	a	a	DET
ftr-367	467	26	high	high	ADJ
ftr-367	467	27	value	value	NOUN
ftr-367	467	28	on	on	ADP
ftr-367	467	29	retirement	retirement	NOUN
ftr-367	467	30	income	income	NOUN
ftr-367	467	31	.	.	PUNCT
ftr-367	468	1	unions	union	NOUN
ftr-367	468	2	may	may	AUX
ftr-367	468	3	also	also	ADV
ftr-367	468	4	be	be	AUX
ftr-367	468	5	motivated	motivate	VERB
ftr-367	468	6	by	by	ADP
ftr-367	468	7	the	the	DET
ftr-367	468	8	long	long	ADJ
ftr-367	468	9	-	-	PUNCT
ftr-367	468	10	term	term	NOUN
ftr-367	468	11	welfare	welfare	NOUN
ftr-367	468	12	of	of	ADP
ftr-367	468	13	their	their	PRON
ftr-367	468	14	membership	membership	NOUN
ftr-367	468	15	,	,	PUNCT
ftr-367	468	16	which	which	PRON
ftr-367	468	17	would	would	AUX
ftr-367	468	18	include	include	VERB
ftr-367	468	19	retirement	retirement	NOUN
ftr-367	468	20	income	income	NOUN
ftr-367	468	21	security	security	NOUN
ftr-367	468	22	,	,	PUNCT
ftr-367	468	23	even	even	ADV
ftr-367	468	24	when	when	SCONJ
ftr-367	468	25	younger	young	ADJ
ftr-367	468	26	workers	worker	NOUN
ftr-367	468	27	may	may	AUX
ftr-367	468	28	not	not	PART
ftr-367	468	29	appreciate	appreciate	VERB
ftr-367	468	30	the	the	DET
ftr-367	468	31	value	value	NOUN
ftr-367	468	32	of	of	ADP
ftr-367	468	33	retirement	retirement	NOUN
ftr-367	468	34	benefits	benefit	NOUN
ftr-367	468	35	.	.	PUNCT
ftr-367	469	1	in	in	ADP
ftr-367	469	2	addition	addition	NOUN
ftr-367	469	3	,	,	PUNCT
ftr-367	469	4	unions	union	NOUN
ftr-367	469	5	can	can	AUX
ftr-367	469	6	,	,	PUNCT
ftr-367	469	7	and	and	CCONJ
ftr-367	469	8	do	do	AUX
ftr-367	469	9	,	,	PUNCT
ftr-367	469	10	educate	educate	VERB
ftr-367	469	11	their	their	PRON
ftr-367	469	12	membership	membership	NOUN
ftr-367	469	13	about	about	ADP
ftr-367	469	14	the	the	DET
ftr-367	469	15	value	value	NOUN
ftr-367	469	16	of	of	ADP
ftr-367	469	17	retirement	retirement	NOUN
ftr-367	469	18	income	income	NOUN
ftr-367	469	19	,	,	PUNCT
ftr-367	469	20	which	which	PRON
ftr-367	469	21	may	may	AUX
ftr-367	469	22	result	result	VERB
ftr-367	469	23	in	in	ADP
ftr-367	469	24	some	some	DET
ftr-367	469	25	younger	young	ADJ
ftr-367	469	26	workers	worker	NOUN
ftr-367	469	27	attaching	attach	VERB
ftr-367	469	28	value	value	NOUN
ftr-367	469	29	to	to	ADP
ftr-367	469	30	retirement	retirement	NOUN
ftr-367	469	31	benefits	benefit	NOUN
ftr-367	469	32	.	.	PUNCT
ftr-367	470	1	106	106	NUM
ftr-367	470	2	i	i	PRON
ftr-367	470	3	would	would	AUX
ftr-367	470	4	expect	expect	VERB
ftr-367	470	5	,	,	PUNCT
ftr-367	470	6	then	then	ADV
ftr-367	470	7	,	,	PUNCT
ftr-367	470	8	that	that	SCONJ
ftr-367	470	9	many	many	ADJ
ftr-367	470	10	unions	union	NOUN
ftr-367	470	11	would	would	AUX
ftr-367	470	12	continue	continue	VERB
ftr-367	470	13	to	to	PART
ftr-367	470	14	negotiate	negotiate	VERB
ftr-367	470	15	for	for	ADP
ftr-367	470	16	retirement	retirement	NOUN
ftr-367	470	17	benefits	benefit	NOUN
ftr-367	470	18	even	even	ADV
ftr-367	470	19	if	if	SCONJ
ftr-367	470	20	the	the	DET
ftr-367	470	21	tax	tax	NOUN
ftr-367	470	22	advantages	advantage	NOUN
ftr-367	470	23	embedded	embed	VERB
ftr-367	470	24	in	in	ADP
ftr-367	470	25	those	those	DET
ftr-367	470	26	benefits	benefit	NOUN
ftr-367	470	27	were	be	AUX
ftr-367	470	28	reduced	reduce	VERB
ftr-367	470	29	.	.	PUNCT
ftr-367	471	1	but	but	CCONJ
ftr-367	471	2	overall	overall	ADV
ftr-367	471	3	,	,	PUNCT
ftr-367	471	4	the	the	DET
ftr-367	471	5	tax	tax	NOUN
ftr-367	471	6	benefits	benefit	NOUN
ftr-367	471	7	of	of	ADP
ftr-367	471	8	qualified	qualified	ADJ
ftr-367	471	9	plans	plan	NOUN
ftr-367	471	10	are	be	AUX
ftr-367	471	11	an	an	DET
ftr-367	471	12	important	important	ADJ
ftr-367	471	13	driver	driver	NOUN
ftr-367	471	14	of	of	ADP
ftr-367	471	15	firm	firm	ADJ
ftr-367	471	16	willingness	willingness	NOUN
ftr-367	471	17	to	to	PART
ftr-367	471	18	sponsor	sponsor	VERB
ftr-367	471	19	retirement	retirement	NOUN
ftr-367	471	20	plans	plan	NOUN
ftr-367	471	21	,	,	PUNCT
ftr-367	471	22	particularly	particularly	ADV
ftr-367	471	23	for	for	ADP
ftr-367	471	24	small	small	ADJ
ftr-367	471	25	firms	firm	NOUN
ftr-367	471	26	.	.	PUNCT
ftr-367	472	1	107	107	NUM
ftr-367	472	2	equally	equally	ADV
ftr-367	472	3	important	important	ADJ
ftr-367	472	4	,	,	PUNCT
ftr-367	472	5	under	under	ADP
ftr-367	472	6	the	the	DET
ftr-367	472	7	nondiscrimination	nondiscrimination	NOUN
ftr-367	472	8	rules	rule	NOUN
ftr-367	472	9	,	,	PUNCT
ftr-367	472	10	the	the	DET
ftr-367	472	11	benefits	benefit	NOUN
ftr-367	472	12	of	of	ADP
ftr-367	472	13	highly	highly	ADV
ftr-367	472	14	compensated	compensate	VERB
ftr-367	472	15	employees	employee	NOUN
ftr-367	472	16	are	be	AUX
ftr-367	472	17	constrained	constrain	VERB
ftr-367	472	18	by	by	ADP
ftr-367	472	19	the	the	DET
ftr-367	472	20	benefit	benefit	NOUN
ftr-367	472	21	levels	level	NOUN
ftr-367	472	22	and	and	CCONJ
ftr-367	472	23	participation	participation	NOUN
ftr-367	472	24	rates	rate	NOUN
ftr-367	472	25	of	of	ADP
ftr-367	472	26	rank	rank	NOUN
ftr-367	472	27	-	-	PUNCT
ftr-367	472	28	and	and	CCONJ
ftr-367	472	29	-	-	PUNCT
ftr-367	472	30	file	file	NOUN
ftr-367	472	31	employees	employee	NOUN
ftr-367	472	32	in	in	ADP
ftr-367	472	33	the	the	DET
ftr-367	472	34	plan	plan	NOUN
ftr-367	472	35	.	.	PUNCT
ftr-367	473	1	as	as	ADP
ftr-367	473	2	a	a	DET
ftr-367	473	3	result	result	NOUN
ftr-367	473	4	of	of	ADP
ftr-367	473	5	this	this	PRON
ftr-367	473	6	,	,	PUNCT
ftr-367	473	7	some	some	DET
ftr-367	473	8	firms	firm	NOUN
ftr-367	473	9	,	,	PUNCT
ftr-367	473	10	in	in	ADP
ftr-367	473	11	order	order	NOUN
ftr-367	473	12	to	to	PART
ftr-367	473	13	provide	provide	VERB
ftr-367	473	14	higher	high	ADJ
ftr-367	473	15	levels	level	NOUN
ftr-367	473	16	of	of	ADP
ftr-367	473	17	benefits	benefit	NOUN
ftr-367	473	18	to	to	ADP
ftr-367	473	19	highly	highly	ADV
ftr-367	473	20	-	-	PUNCT
ftr-367	473	21	paid	pay	VERB
ftr-367	473	22	employees	employee	NOUN
ftr-367	473	23	,	,	PUNCT
ftr-367	473	24	cover	cover	VERB
ftr-367	473	25	more	more	ADJ
ftr-367	473	26	rank	rank	NOUN
ftr-367	473	27	-	-	PUNCT
ftr-367	473	28	and	and	CCONJ
ftr-367	473	29	-	-	PUNCT
ftr-367	473	30	file	file	NOUN
ftr-367	473	31	employees	employee	NOUN
ftr-367	473	32	and/or	and/or	CCONJ
ftr-367	473	33	set	set	VERB
ftr-367	473	34	higher	high	ADJ
ftr-367	473	35	benefit	benefit	NOUN
ftr-367	473	36	levels	level	NOUN
ftr-367	473	37	for	for	ADP
ftr-367	473	38	them	they	PRON
ftr-367	473	39	than	than	SCONJ
ftr-367	473	40	they	they	PRON
ftr-367	473	41	otherwise	otherwise	ADV
ftr-367	473	42	would	would	AUX
ftr-367	473	43	.	.	PUNCT
ftr-367	474	1	103	103	NUM
ftr-367	474	2	.	.	PUNCT
ftr-367	475	1	see	see	VERB
ftr-367	475	2	,	,	PUNCT
ftr-367	475	3	hewitt	hewitt	PROPN
ftr-367	475	4	survey	survey	NOUN
ftr-367	475	5	reveals	reveal	VERB
ftr-367	475	6	new	new	ADJ
ftr-367	475	7	employer	employer	NOUN
ftr-367	475	8	trends	trend	NOUN
ftr-367	475	9	in	in	ADP
ftr-367	475	10	retirement	retirement	NOUN
ftr-367	475	11	,	,	PUNCT
ftr-367	475	12	business	business	NOUN
ftr-367	475	13	wire	wire	NOUN
ftr-367	475	14	,	,	PUNCT
ftr-367	475	15	jan	jan	PROPN
ftr-367	475	16	.	.	PROPN
ftr-367	475	17	18	18	NUM
ftr-367	475	18	,	,	PUNCT
ftr-367	475	19	2005	2005	NUM
ftr-367	475	20	,	,	PUNCT
ftr-367	475	21	http://www.businesswire.com	http://www.businesswire.com	X
ftr-367	475	22	.	.	PUNCT
ftr-367	476	1	104	104	NUM
ftr-367	476	2	.	.	PUNCT
ftr-367	477	1	william	william	PROPN
ftr-367	477	2	c.	c.	PROPN
ftr-367	477	3	greenough	greenough	PROPN
ftr-367	477	4	&	&	CCONJ
ftr-367	477	5	francis	francis	PROPN
ftr-367	477	6	p.	p.	PROPN
ftr-367	477	7	king	king	PROPN
ftr-367	477	8	,	,	PUNCT
ftr-367	477	9	pension	pension	NOUN
ftr-367	477	10	plans	plan	NOUN
ftr-367	477	11	and	and	CCONJ
ftr-367	477	12	public	public	ADJ
ftr-367	477	13	policy	policy	NOUN
ftr-367	477	14	44	44	NUM
ftr-367	477	15	-	-	SYM
ftr-367	477	16	47	47	NUM
ftr-367	477	17	(	(	PUNCT
ftr-367	477	18	1976	1976	NUM
ftr-367	477	19	)	)	PUNCT
ftr-367	477	20	.	.	PUNCT
ftr-367	478	1	105	105	NUM
ftr-367	478	2	.	.	PUNCT
ftr-367	479	1	i	i	PRON
ftr-367	479	2	d.	d.	PROPN
ftr-367	479	3	106	106	NUM
ftr-367	479	4	.	.	PUNCT
ftr-367	480	1	see	see	VERB
ftr-367	480	2	,	,	PUNCT
ftr-367	480	3	u.s	u.s	PROPN
ftr-367	480	4	.	.	PROPN
ftr-367	480	5	dept	dept	PROPN
ftr-367	480	6	.	.	PROPN
ftr-367	481	1	of	of	ADP
ftr-367	481	2	labor	labor	PROPN
ftr-367	481	3	advisory	advisory	PROPN
ftr-367	481	4	council	council	PROPN
ftr-367	481	5	on	on	ADP
ftr-367	481	6	employee	employee	NOUN
ftr-367	481	7	welfare	welfare	NOUN
ftr-367	481	8	and	and	CCONJ
ftr-367	481	9	employee	employee	NOUN
ftr-367	481	10	ret	ret	PROPN
ftr-367	481	11	.	.	PUNCT
ftr-367	481	12	plans	plan	NOUN
ftr-367	481	13	,	,	PUNCT
ftr-367	481	14	report	report	NOUN
ftr-367	481	15	of	of	ADP
ftr-367	481	16	working	working	NOUN
ftr-367	481	17	group	group	NOUN
ftr-367	481	18	on	on	ADP
ftr-367	481	19	planning	plan	VERB
ftr-367	481	20	for	for	ADP
ftr-367	481	21	retirement	retirement	NOUN
ftr-367	481	22	(	(	PUNCT
ftr-367	481	23	2001	2001	NUM
ftr-367	481	24	)	)	PUNCT
ftr-367	482	1	(	(	PUNCT
ftr-367	482	2	noting	note	VERB
ftr-367	482	3	that	that	SCONJ
ftr-367	482	4	labor	labor	NOUN
ftr-367	482	5	organizations	organization	NOUN
ftr-367	482	6	educate	educate	VERB
ftr-367	482	7	their	their	PRON
ftr-367	482	8	members	member	NOUN
ftr-367	482	9	about	about	ADP
ftr-367	482	10	retirement	retirement	NOUN
ftr-367	482	11	planning	planning	NOUN
ftr-367	482	12	)	)	PUNCT
ftr-367	482	13	.	.	PUNCT
ftr-367	483	1	107	107	NUM
ftr-367	483	2	.	.	PUNCT
ftr-367	484	1	john	john	PROPN
ftr-367	484	2	langbein	langbein	PROPN
ftr-367	484	3	and	and	CCONJ
ftr-367	484	4	bruce	bruce	PROPN
ftr-367	484	5	wolk	wolk	PROPN
ftr-367	484	6	,	,	PUNCT
ftr-367	484	7	supra	supra	PROPN
ftr-367	484	8	note	note	NOUN
ftr-367	484	9	93	93	NUM
ftr-367	484	10	,	,	PUNCT
ftr-367	484	11	at	at	ADP
ftr-367	484	12	30	30	NUM
ftr-367	484	13	.	.	PUNCT
ftr-367	485	1	140	140	NUM
ftr-367	485	2	florida	florida	PROPN
ftr-367	485	3	tax	tax	NOUN
ftr-367	485	4	review	review	NOUN
ftr-367	485	5	[	[	X
ftr-367	485	6	vol	vol	NOUN
ftr-367	485	7	.	.	PUNCT
ftr-367	485	8	9:2	9:2	NUM
ftr-367	486	1	if	if	SCONJ
ftr-367	486	2	tax	tax	NOUN
ftr-367	486	3	benefits	benefit	NOUN
ftr-367	486	4	for	for	ADP
ftr-367	486	5	highly	highly	ADV
ftr-367	486	6	paid	pay	VERB
ftr-367	486	7	employees	employee	NOUN
ftr-367	486	8	participating	participate	VERB
ftr-367	486	9	in	in	ADP
ftr-367	486	10	plans	plan	NOUN
ftr-367	486	11	were	be	AUX
ftr-367	486	12	eliminated	eliminate	VERB
ftr-367	486	13	or	or	CCONJ
ftr-367	486	14	reduced	reduce	VERB
ftr-367	486	15	,	,	PUNCT
ftr-367	486	16	we	we	PRON
ftr-367	486	17	would	would	AUX
ftr-367	486	18	expect	expect	VERB
ftr-367	486	19	,	,	PUNCT
ftr-367	486	20	then	then	ADV
ftr-367	486	21	,	,	PUNCT
ftr-367	486	22	to	to	PART
ftr-367	486	23	see	see	VERB
ftr-367	486	24	two	two	NUM
ftr-367	486	25	effects	effect	NOUN
ftr-367	486	26	on	on	ADP
ftr-367	486	27	qualified	qualified	ADJ
ftr-367	486	28	retirement	retirement	NOUN
ftr-367	486	29	plans	plan	NOUN
ftr-367	486	30	:	:	PUNCT
ftr-367	486	31	fewer	few	ADJ
ftr-367	486	32	firms	firm	NOUN
ftr-367	486	33	would	would	AUX
ftr-367	486	34	sponsor	sponsor	VERB
ftr-367	486	35	plans	plan	NOUN
ftr-367	486	36	(	(	PUNCT
ftr-367	486	37	particularly	particularly	ADV
ftr-367	486	38	smaller	small	ADJ
ftr-367	486	39	firms	firm	NOUN
ftr-367	486	40	)	)	PUNCT
ftr-367	486	41	,	,	PUNCT
ftr-367	486	42	and	and	CCONJ
ftr-367	486	43	benefit	benefit	NOUN
ftr-367	486	44	levels	level	NOUN
ftr-367	486	45	for	for	ADP
ftr-367	486	46	moderateand	moderateand	ADJ
ftr-367	486	47	lower	low	ADJ
ftr-367	486	48	-	-	PUNCT
ftr-367	486	49	income	income	NOUN
ftr-367	486	50	employees	employee	NOUN
ftr-367	486	51	would	would	AUX
ftr-367	486	52	be	be	AUX
ftr-367	486	53	reduced	reduce	VERB
ftr-367	486	54	in	in	ADP
ftr-367	486	55	some	some	PRON
ftr-367	486	56	of	of	ADP
ftr-367	486	57	those	those	DET
ftr-367	486	58	plans	plan	NOUN
ftr-367	486	59	that	that	PRON
ftr-367	486	60	remained	remain	VERB
ftr-367	486	61	.	.	PUNCT
ftr-367	487	1	there	there	PRON
ftr-367	487	2	are	be	VERB
ftr-367	487	3	two	two	NUM
ftr-367	487	4	ways	way	NOUN
ftr-367	487	5	that	that	PRON
ftr-367	487	6	the	the	DET
ftr-367	487	7	tax	tax	NOUN
ftr-367	487	8	benefits	benefit	NOUN
ftr-367	487	9	of	of	ADP
ftr-367	487	10	highly	highly	ADV
ftr-367	487	11	paid	pay	VERB
ftr-367	487	12	plan	plan	NOUN
ftr-367	487	13	participants	participant	NOUN
ftr-367	487	14	can	can	AUX
ftr-367	487	15	be	be	AUX
ftr-367	487	16	reduced	reduce	VERB
ftr-367	487	17	.	.	PUNCT
ftr-367	488	1	one	one	NUM
ftr-367	488	2	way	way	NOUN
ftr-367	488	3	is	be	AUX
ftr-367	488	4	direct	direct	ADJ
ftr-367	488	5	:	:	PUNCT
ftr-367	488	6	either	either	CCONJ
ftr-367	488	7	increase	increase	VERB
ftr-367	488	8	the	the	DET
ftr-367	488	9	effective	effective	ADJ
ftr-367	488	10	tax	tax	NOUN
ftr-367	488	11	rate	rate	NOUN
ftr-367	488	12	on	on	ADP
ftr-367	488	13	investment	investment	NOUN
ftr-367	488	14	return	return	NOUN
ftr-367	488	15	from	from	ADP
ftr-367	488	16	the	the	DET
ftr-367	488	17	retirement	retirement	NOUN
ftr-367	488	18	plan	plan	NOUN
ftr-367	488	19	,	,	PUNCT
ftr-367	488	20	as	as	SCONJ
ftr-367	488	21	was	be	AUX
ftr-367	488	22	the	the	DET
ftr-367	488	23	case	case	NOUN
ftr-367	488	24	in	in	ADP
ftr-367	488	25	a	a	DET
ftr-367	488	26	short	short	ADV
ftr-367	488	27	-	-	PUNCT
ftr-367	488	28	lived	live	VERB
ftr-367	488	29	15	15	NUM
ftr-367	488	30	%	%	NOUN
ftr-367	488	31	excise	excise	NOUN
ftr-367	488	32	tax	tax	NOUN
ftr-367	488	33	on	on	ADP
ftr-367	488	34	aggregate	aggregate	ADJ
ftr-367	488	35	plan	plan	NOUN
ftr-367	488	36	distributions	distribution	NOUN
ftr-367	488	37	to	to	ADP
ftr-367	488	38	the	the	DET
ftr-367	488	39	extent	extent	NOUN
ftr-367	488	40	they	they	PRON
ftr-367	488	41	exceeded	exceed	VERB
ftr-367	488	42	$	$	SYM
ftr-367	488	43	150,000	150,000	NUM
ftr-367	488	44	annually	annually	ADV
ftr-367	488	45	,	,	PUNCT
ftr-367	488	46	108	108	NUM
ftr-367	488	47	or	or	CCONJ
ftr-367	488	48	decrease	decrease	VERB
ftr-367	488	49	the	the	DET
ftr-367	488	50	limits	limit	NOUN
ftr-367	488	51	on	on	ADP
ftr-367	488	52	the	the	DET
ftr-367	488	53	benefits	benefit	NOUN
ftr-367	488	54	that	that	PRON
ftr-367	488	55	can	can	AUX
ftr-367	488	56	be	be	AUX
ftr-367	488	57	provided	provide	VERB
ftr-367	488	58	to	to	ADP
ftr-367	488	59	higher	higher	ADV
ftr-367	488	60	-	-	PUNCT
ftr-367	488	61	paid	pay	VERB
ftr-367	488	62	individuals	individual	NOUN
ftr-367	488	63	.	.	PUNCT
ftr-367	489	1	the	the	DET
ftr-367	489	2	other	other	ADJ
ftr-367	489	3	is	be	AUX
ftr-367	489	4	indirect	indirect	ADJ
ftr-367	489	5	:	:	PUNCT
ftr-367	489	6	decrease	decrease	VERB
ftr-367	489	7	the	the	DET
ftr-367	489	8	effective	effective	ADJ
ftr-367	489	9	tax	tax	NOUN
ftr-367	489	10	rate	rate	NOUN
ftr-367	489	11	on	on	ADP
ftr-367	489	12	investment	investment	NOUN
ftr-367	489	13	return	return	NOUN
ftr-367	489	14	outside	outside	ADP
ftr-367	489	15	the	the	DET
ftr-367	489	16	retirement	retirement	NOUN
ftr-367	489	17	plan	plan	NOUN
ftr-367	489	18	,	,	PUNCT
ftr-367	489	19	which	which	PRON
ftr-367	489	20	would	would	AUX
ftr-367	489	21	reduce	reduce	VERB
ftr-367	489	22	the	the	DET
ftr-367	489	23	comparative	comparative	ADJ
ftr-367	489	24	benefit	benefit	NOUN
ftr-367	489	25	of	of	ADP
ftr-367	489	26	investing	invest	VERB
ftr-367	489	27	inside	inside	ADV
ftr-367	489	28	of	of	ADP
ftr-367	489	29	an	an	DET
ftr-367	489	30	employersponsored	employersponsored	ADJ
ftr-367	489	31	retirement	retirement	NOUN
ftr-367	489	32	plan	plan	NOUN
ftr-367	489	33	.	.	PUNCT
ftr-367	490	1	the	the	DET
ftr-367	490	2	white	white	PROPN
ftr-367	490	3	house	house	PROPN
ftr-367	490	4	savings	saving	NOUN
ftr-367	490	5	proposals	proposal	NOUN
ftr-367	490	6	would	would	AUX
ftr-367	490	7	have	have	VERB
ftr-367	490	8	the	the	DET
ftr-367	490	9	latter	latter	ADJ
ftr-367	490	10	effect	effect	NOUN
ftr-367	490	11	:	:	PUNCT
ftr-367	490	12	the	the	DET
ftr-367	490	13	2003	2003	NUM
ftr-367	490	14	proposal	proposal	NOUN
ftr-367	490	15	would	would	AUX
ftr-367	490	16	eliminate	eliminate	VERB
ftr-367	490	17	income	income	NOUN
ftr-367	490	18	tax	tax	NOUN
ftr-367	490	19	on	on	ADP
ftr-367	490	20	dividends	dividend	NOUN
ftr-367	490	21	or	or	CCONJ
ftr-367	490	22	stock	stock	NOUN
ftr-367	490	23	appreciation	appreciation	NOUN
ftr-367	490	24	caused	cause	VERB
ftr-367	490	25	by	by	ADP
ftr-367	490	26	retained	retain	VERB
ftr-367	490	27	earnings	earning	NOUN
ftr-367	490	28	and	and	CCONJ
ftr-367	490	29	would	would	AUX
ftr-367	490	30	also	also	ADV
ftr-367	490	31	eliminate	eliminate	VERB
ftr-367	490	32	tax	tax	NOUN
ftr-367	490	33	on	on	ADP
ftr-367	490	34	any	any	DET
ftr-367	490	35	type	type	NOUN
ftr-367	490	36	of	of	ADP
ftr-367	490	37	investment	investment	NOUN
ftr-367	490	38	held	hold	VERB
ftr-367	490	39	in	in	ADP
ftr-367	490	40	an	an	DET
ftr-367	490	41	rsa	rsa	NOUN
ftr-367	490	42	or	or	CCONJ
ftr-367	490	43	lsa	lsa	PROPN
ftr-367	490	44	.	.	PUNCT
ftr-367	491	1	the	the	DET
ftr-367	491	2	concern	concern	NOUN
ftr-367	491	3	,	,	PUNCT
ftr-367	491	4	then	then	ADV
ftr-367	491	5	,	,	PUNCT
ftr-367	491	6	is	be	AUX
ftr-367	491	7	that	that	SCONJ
ftr-367	491	8	highly	highly	ADV
ftr-367	491	9	paid	pay	VERB
ftr-367	491	10	employees	employee	NOUN
ftr-367	491	11	would	would	AUX
ftr-367	491	12	no	no	ADV
ftr-367	491	13	longer	long	ADV
ftr-367	491	14	have	have	VERB
ftr-367	491	15	incentive	incentive	NOUN
ftr-367	491	16	to	to	PART
ftr-367	491	17	participate	participate	VERB
ftr-367	491	18	in	in	ADP
ftr-367	491	19	an	an	DET
ftr-367	491	20	employer	employer	NOUN
ftr-367	491	21	-	-	PUNCT
ftr-367	491	22	sponsored	sponsor	VERB
ftr-367	491	23	retirement	retirement	NOUN
ftr-367	491	24	plan	plan	NOUN
ftr-367	491	25	since	since	SCONJ
ftr-367	491	26	they	they	PRON
ftr-367	491	27	could	could	AUX
ftr-367	491	28	realize	realize	VERB
ftr-367	491	29	similar	similar	ADJ
ftr-367	491	30	aftertax	aftertax	ADJ
ftr-367	491	31	returns	return	NOUN
ftr-367	491	32	by	by	ADP
ftr-367	491	33	investing	invest	VERB
ftr-367	491	34	in	in	ADP
ftr-367	491	35	stock	stock	NOUN
ftr-367	491	36	or	or	CCONJ
ftr-367	491	37	by	by	ADP
ftr-367	491	38	holding	hold	VERB
ftr-367	491	39	other	other	ADJ
ftr-367	491	40	types	type	NOUN
ftr-367	491	41	of	of	ADP
ftr-367	491	42	investments	investment	NOUN
ftr-367	491	43	in	in	ADP
ftr-367	491	44	an	an	DET
ftr-367	491	45	rsa	rsa	NOUN
ftr-367	491	46	or	or	CCONJ
ftr-367	491	47	lsa	lsa	PROPN
ftr-367	491	48	.	.	PUNCT
ftr-367	492	1	the	the	DET
ftr-367	492	2	bush	bush	PROPN
ftr-367	492	3	proposals	proposal	NOUN
ftr-367	492	4	would	would	AUX
ftr-367	492	5	not	not	PART
ftr-367	492	6	,	,	PUNCT
ftr-367	492	7	however	however	ADV
ftr-367	492	8	,	,	PUNCT
ftr-367	492	9	entirely	entirely	ADV
ftr-367	492	10	eliminate	eliminate	VERB
ftr-367	492	11	the	the	DET
ftr-367	492	12	tax	tax	NOUN
ftr-367	492	13	benefits	benefit	NOUN
ftr-367	492	14	of	of	ADP
ftr-367	492	15	investing	invest	VERB
ftr-367	492	16	through	through	ADP
ftr-367	492	17	the	the	DET
ftr-367	492	18	medium	medium	NOUN
ftr-367	492	19	of	of	ADP
ftr-367	492	20	a	a	DET
ftr-367	492	21	qualified	qualified	ADJ
ftr-367	492	22	plan	plan	NOUN
ftr-367	492	23	,	,	PUNCT
ftr-367	492	24	for	for	ADP
ftr-367	492	25	at	at	ADV
ftr-367	492	26	least	least	ADV
ftr-367	492	27	two	two	NUM
ftr-367	492	28	reasons	reason	NOUN
ftr-367	492	29	.	.	PUNCT
ftr-367	493	1	first	first	ADV
ftr-367	493	2	,	,	PUNCT
ftr-367	493	3	and	and	CCONJ
ftr-367	493	4	most	most	ADV
ftr-367	493	5	important	important	ADJ
ftr-367	493	6	,	,	PUNCT
ftr-367	493	7	to	to	ADP
ftr-367	493	8	the	the	DET
ftr-367	493	9	extent	extent	NOUN
ftr-367	493	10	appreciation	appreciation	NOUN
ftr-367	493	11	in	in	ADP
ftr-367	493	12	stock	stock	NOUN
ftr-367	493	13	value	value	NOUN
ftr-367	493	14	resulted	result	VERB
ftr-367	493	15	from	from	ADP
ftr-367	493	16	factors	factor	NOUN
ftr-367	493	17	other	other	ADJ
ftr-367	493	18	than	than	ADP
ftr-367	493	19	retained	retain	VERB
ftr-367	493	20	earnings	earning	NOUN
ftr-367	493	21	,	,	PUNCT
ftr-367	493	22	gain	gain	NOUN
ftr-367	493	23	on	on	ADP
ftr-367	493	24	the	the	DET
ftr-367	493	25	stock	stock	NOUN
ftr-367	493	26	would	would	AUX
ftr-367	493	27	be	be	AUX
ftr-367	493	28	subject	subject	ADJ
ftr-367	493	29	to	to	ADP
ftr-367	493	30	capital	capital	NOUN
ftr-367	493	31	gains	gain	NOUN
ftr-367	493	32	taxation	taxation	NOUN
ftr-367	493	33	on	on	ADP
ftr-367	493	34	stock	stock	NOUN
ftr-367	493	35	held	hold	VERB
ftr-367	493	36	for	for	ADP
ftr-367	493	37	more	more	ADJ
ftr-367	493	38	than	than	ADP
ftr-367	493	39	one	one	NUM
ftr-367	493	40	year	year	NOUN
ftr-367	493	41	.	.	PUNCT
ftr-367	494	1	second	second	ADJ
ftr-367	494	2	,	,	PUNCT
ftr-367	494	3	even	even	ADV
ftr-367	494	4	if	if	SCONJ
ftr-367	494	5	gain	gain	NOUN
ftr-367	494	6	on	on	ADP
ftr-367	494	7	investment	investment	NOUN
ftr-367	494	8	were	be	AUX
ftr-367	494	9	entirely	entirely	ADV
ftr-367	494	10	exempted	exempt	VERB
ftr-367	494	11	from	from	ADP
ftr-367	494	12	taxation	taxation	NOUN
ftr-367	494	13	,	,	PUNCT
ftr-367	494	14	the	the	DET
ftr-367	494	15	pricing	pricing	NOUN
ftr-367	494	16	of	of	ADP
ftr-367	494	17	stock	stock	NOUN
ftr-367	494	18	should	should	AUX
ftr-367	494	19	under	under	ADP
ftr-367	494	20	normal	normal	ADJ
ftr-367	494	21	market	market	NOUN
ftr-367	494	22	conditions	condition	NOUN
ftr-367	494	23	adjust	adjust	VERB
ftr-367	494	24	upward	upward	ADV
ftr-367	494	25	to	to	PART
ftr-367	494	26	reflect	reflect	VERB
ftr-367	494	27	the	the	DET
ftr-367	494	28	tax	tax	NOUN
ftr-367	494	29	-	-	PUNCT
ftr-367	494	30	advantaged	advantaged	ADJ
ftr-367	494	31	treatment	treatment	NOUN
ftr-367	494	32	of	of	ADP
ftr-367	494	33	dividend	dividend	NOUN
ftr-367	494	34	distributions	distribution	NOUN
ftr-367	494	35	.	.	PUNCT
ftr-367	495	1	109	109	NUM
ftr-367	495	2	in	in	ADP
ftr-367	495	3	other	other	ADJ
ftr-367	495	4	words	word	NOUN
ftr-367	495	5	,	,	PUNCT
ftr-367	495	6	returns	return	NOUN
ftr-367	495	7	on	on	ADP
ftr-367	495	8	stock	stock	NOUN
ftr-367	495	9	,	,	PUNCT
ftr-367	495	10	even	even	ADV
ftr-367	495	11	though	though	SCONJ
ftr-367	495	12	nominally	nominally	ADV
ftr-367	495	13	exempt	exempt	ADJ
ftr-367	495	14	from	from	ADP
ftr-367	495	15	tax	tax	NOUN
ftr-367	495	16	,	,	PUNCT
ftr-367	495	17	can	can	AUX
ftr-367	495	18	be	be	AUX
ftr-367	495	19	expected	expect	VERB
ftr-367	495	20	to	to	PART
ftr-367	495	21	reflect	reflect	VERB
ftr-367	495	22	an	an	DET
ftr-367	495	23	implicit	implicit	ADJ
ftr-367	495	24	tax	tax	NOUN
ftr-367	495	25	burden	burden	NOUN
ftr-367	495	26	.	.	PUNCT
ftr-367	496	1	investment	investment	NOUN
ftr-367	496	2	assets	asset	NOUN
ftr-367	496	3	whose	whose	DET
ftr-367	496	4	returns	return	NOUN
ftr-367	496	5	were	be	AUX
ftr-367	496	6	not	not	PART
ftr-367	496	7	broadly	broadly	ADV
ftr-367	496	8	exempted	exempt	VERB
ftr-367	496	9	from	from	ADP
ftr-367	496	10	income	income	NOUN
ftr-367	496	11	taxation	taxation	NOUN
ftr-367	496	12	should	should	AUX
ftr-367	496	13	thus	thus	ADV
ftr-367	496	14	pay	pay	VERB
ftr-367	496	15	a	a	DET
ftr-367	496	16	higher	high	ADJ
ftr-367	496	17	before	before	ADP
ftr-367	496	18	-	-	PUNCT
ftr-367	496	19	tax	tax	NOUN
ftr-367	496	20	rate	rate	NOUN
ftr-367	496	21	of	of	ADP
ftr-367	496	22	return	return	NOUN
ftr-367	496	23	than	than	ADP
ftr-367	496	24	the	the	DET
ftr-367	496	25	tax	tax	NOUN
ftr-367	496	26	-	-	PUNCT
ftr-367	496	27	free	free	ADJ
ftr-367	496	28	return	return	NOUN
ftr-367	496	29	on	on	ADP
ftr-367	496	30	stock	stock	NOUN
ftr-367	496	31	,	,	PUNCT
ftr-367	496	32	to	to	PART
ftr-367	496	33	account	account	VERB
ftr-367	496	34	for	for	ADP
ftr-367	496	35	the	the	DET
ftr-367	496	36	explicit	explicit	ADJ
ftr-367	496	37	tax	tax	NOUN
ftr-367	496	38	to	to	PART
ftr-367	496	39	which	which	PRON
ftr-367	496	40	such	such	ADJ
ftr-367	496	41	returns	return	NOUN
ftr-367	496	42	would	would	AUX
ftr-367	496	43	be	be	AUX
ftr-367	496	44	subject	subject	ADJ
ftr-367	496	45	.	.	PUNCT
ftr-367	497	1	since	since	SCONJ
ftr-367	497	2	holding	hold	VERB
ftr-367	497	3	such	such	ADJ
ftr-367	497	4	assets	asset	NOUN
ftr-367	497	5	in	in	ADP
ftr-367	497	6	a	a	DET
ftr-367	497	7	qualified	qualified	ADJ
ftr-367	497	8	plan	plan	NOUN
ftr-367	497	9	would	would	AUX
ftr-367	497	10	defer	defer	VERB
ftr-367	497	11	the	the	DET
ftr-367	497	12	tax	tax	NOUN
ftr-367	497	13	until	until	ADP
ftr-367	497	14	benefit	benefit	NOUN
ftr-367	497	15	distribution	distribution	NOUN
ftr-367	497	16	,	,	PUNCT
ftr-367	497	17	qualified	qualified	ADJ
ftr-367	497	18	plans	plan	NOUN
ftr-367	497	19	could	could	AUX
ftr-367	497	20	still	still	ADV
ftr-367	497	21	carry	carry	VERB
ftr-367	497	22	a	a	DET
ftr-367	497	23	tax	tax	NOUN
ftr-367	497	24	benefit	benefit	NOUN
ftr-367	497	25	by	by	ADP
ftr-367	497	26	investing	invest	VERB
ftr-367	497	27	in	in	ADP
ftr-367	497	28	assets	asset	NOUN
ftr-367	497	29	generating	generate	VERB
ftr-367	497	30	taxable	taxable	ADJ
ftr-367	497	31	returns	return	NOUN
ftr-367	497	32	.	.	PUNCT
ftr-367	498	1	108	108	NUM
ftr-367	498	2	.	.	PUNCT
ftr-367	499	1	irc	irc	PROPN
ftr-367	499	2	4980a	4980a	NUM
ftr-367	499	3	(	(	PUNCT
ftr-367	499	4	1996	1996	NUM
ftr-367	499	5	)	)	PUNCT
ftr-367	499	6	.	.	PUNCT
ftr-367	500	1	see	see	VERB
ftr-367	500	2	,	,	PUNCT
ftr-367	500	3	generally	generally	ADV
ftr-367	500	4	,	,	PUNCT
ftr-367	500	5	bruce	bruce	PROPN
ftr-367	500	6	wolk	wolk	NOUN
ftr-367	500	7	,	,	PUNCT
ftr-367	500	8	the	the	DET
ftr-367	500	9	new	new	ADJ
ftr-367	500	10	excise	excise	NOUN
ftr-367	500	11	and	and	CCONJ
ftr-367	500	12	estate	estate	NOUN
ftr-367	500	13	taxes	taxis	NOUN
ftr-367	500	14	on	on	ADP
ftr-367	500	15	excess	excess	ADJ
ftr-367	500	16	retirement	retirement	NOUN
ftr-367	500	17	plan	plan	NOUN
ftr-367	500	18	distributions	distribution	NOUN
ftr-367	500	19	and	and	CCONJ
ftr-367	500	20	accumulations	accumulation	NOUN
ftr-367	500	21	,	,	PUNCT
ftr-367	500	22	39	39	NUM
ftr-367	500	23	u.	u.	PROPN
ftr-367	500	24	fla	fla	PROPN
ftr-367	500	25	.	.	PUNCT
ftr-367	501	1	l.	l.	PROPN
ftr-367	501	2	rev	rev	PROPN
ftr-367	501	3	.	.	PROPN
ftr-367	501	4	987	987	NUM
ftr-367	501	5	(	(	PUNCT
ftr-367	501	6	1987	1987	NUM
ftr-367	501	7	)	)	PUNCT
ftr-367	501	8	.	.	PUNCT
ftr-367	502	1	109	109	NUM
ftr-367	502	2	.	.	PUNCT
ftr-367	503	1	daniel	daniel	PROPN
ftr-367	503	2	j.	j.	PROPN
ftr-367	503	3	mitchell	mitchell	PROPN
ftr-367	503	4	,	,	PUNCT
ftr-367	503	5	et	et	PROPN
ftr-367	503	6	.	.	PUNCT
ftr-367	504	1	al	al	PROPN
ftr-367	504	2	.	.	PROPN
ftr-367	504	3	,	,	PUNCT
ftr-367	504	4	pathway	pathway	NOUN
ftr-367	504	5	to	to	ADP
ftr-367	504	6	economic	economic	ADJ
ftr-367	504	7	growth	growth	NOUN
ftr-367	504	8	and	and	CCONJ
ftr-367	504	9	tax	tax	NOUN
ftr-367	504	10	reform	reform	NOUN
ftr-367	504	11	:	:	PUNCT
ftr-367	504	12	eliminating	eliminate	VERB
ftr-367	504	13	the	the	DET
ftr-367	504	14	double	double	ADJ
ftr-367	504	15	tax	tax	NOUN
ftr-367	504	16	on	on	ADP
ftr-367	504	17	dividends	dividend	NOUN
ftr-367	504	18	,	,	PUNCT
ftr-367	504	19	the	the	DET
ftr-367	504	20	heritage	heritage	NOUN
ftr-367	504	21	foundation	foundation	PROPN
ftr-367	504	22	,	,	PUNCT
ftr-367	504	23	mar	mar	PROPN
ftr-367	504	24	.	.	PROPN
ftr-367	504	25	28	28	NUM
ftr-367	504	26	,	,	PUNCT
ftr-367	504	27	2003	2003	NUM
ftr-367	504	28	,	,	PUNCT
ftr-367	504	29	available	available	ADJ
ftr-367	504	30	at	at	ADP
ftr-367	504	31	http://www.heritage.org/research/taxes/bg1640.cfm	http://www.heritage.org/research/taxes/bg1640.cfm	PROPN
ftr-367	504	32	.	.	PUNCT
ftr-367	505	1	11111	11111	NUM
ftr-367	505	2	*	*	SYM
ftr-367	505	3	2008	2008	NUM
ftr-367	505	4	]	]	PUNCT
ftr-367	505	5	slouching	slouch	VERB
ftr-367	505	6	towards	towards	ADP
ftr-367	505	7	a	a	DET
ftr-367	505	8	consumption	consumption	NOUN
ftr-367	505	9	tax	tax	NOUN
ftr-367	505	10	141	141	NUM
ftr-367	505	11	thus	thus	ADV
ftr-367	505	12	,	,	PUNCT
ftr-367	505	13	if	if	SCONJ
ftr-367	505	14	the	the	DET
ftr-367	505	15	white	white	PROPN
ftr-367	505	16	house	house	PROPN
ftr-367	505	17	’s	’s	PART
ftr-367	505	18	proposal	proposal	NOUN
ftr-367	505	19	were	be	AUX
ftr-367	505	20	adopted	adopt	VERB
ftr-367	505	21	and	and	CCONJ
ftr-367	505	22	included	include	VERB
ftr-367	505	23	only	only	ADV
ftr-367	505	24	the	the	DET
ftr-367	505	25	elimination	elimination	NOUN
ftr-367	505	26	of	of	ADP
ftr-367	505	27	the	the	DET
ftr-367	505	28	double	double	ADJ
ftr-367	505	29	tax	tax	NOUN
ftr-367	505	30	on	on	ADP
ftr-367	505	31	corporate	corporate	ADJ
ftr-367	505	32	earnings	earning	NOUN
ftr-367	505	33	,	,	PUNCT
ftr-367	505	34	there	there	PRON
ftr-367	505	35	would	would	AUX
ftr-367	505	36	likely	likely	ADV
ftr-367	505	37	continue	continue	VERB
ftr-367	505	38	to	to	PART
ftr-367	505	39	be	be	AUX
ftr-367	505	40	some	some	PRON
ftr-367	505	41	,	,	PUNCT
ftr-367	505	42	albeit	albeit	SCONJ
ftr-367	505	43	diminished	diminish	VERB
ftr-367	505	44	,	,	PUNCT
ftr-367	505	45	demand	demand	NOUN
ftr-367	505	46	among	among	ADP
ftr-367	505	47	high	high	ADJ
ftr-367	505	48	-	-	PUNCT
ftr-367	505	49	income	income	NOUN
ftr-367	505	50	taxpayers	taxpayer	NOUN
ftr-367	505	51	to	to	PART
ftr-367	505	52	participate	participate	VERB
ftr-367	505	53	in	in	ADP
ftr-367	505	54	qualified	qualified	ADJ
ftr-367	505	55	plans	plan	NOUN
ftr-367	505	56	.	.	PUNCT
ftr-367	506	1	110	110	NUM
ftr-367	507	1	but	but	CCONJ
ftr-367	507	2	the	the	DET
ftr-367	507	3	bush	bush	PROPN
ftr-367	507	4	proposals	proposal	NOUN
ftr-367	507	5	also	also	ADV
ftr-367	507	6	would	would	AUX
ftr-367	507	7	create	create	VERB
ftr-367	507	8	the	the	DET
ftr-367	507	9	rsa	rsa	PROPN
ftr-367	507	10	and	and	CCONJ
ftr-367	507	11	lsa	lsa	PROPN
ftr-367	507	12	,	,	PUNCT
ftr-367	507	13	taxexempt	taxexempt	ADJ
ftr-367	507	14	private	private	ADJ
ftr-367	507	15	savings	saving	NOUN
ftr-367	507	16	vehicles	vehicle	NOUN
ftr-367	507	17	.	.	PUNCT
ftr-367	508	1	thus	thus	ADV
ftr-367	508	2	,	,	PUNCT
ftr-367	508	3	highly	highly	ADV
ftr-367	508	4	paid	pay	VERB
ftr-367	508	5	individuals	individual	NOUN
ftr-367	508	6	could	could	AUX
ftr-367	508	7	use	use	VERB
ftr-367	508	8	rsas	rsa	NOUN
ftr-367	508	9	and	and	CCONJ
ftr-367	508	10	lsas	lsa	NOUN
ftr-367	508	11	until	until	SCONJ
ftr-367	508	12	they	they	PRON
ftr-367	508	13	reached	reach	VERB
ftr-367	508	14	the	the	DET
ftr-367	508	15	limits	limit	NOUN
ftr-367	508	16	of	of	ADP
ftr-367	508	17	those	those	DET
ftr-367	508	18	accounts	account	NOUN
ftr-367	508	19	.	.	PUNCT
ftr-367	509	1	the	the	DET
ftr-367	509	2	limits	limit	NOUN
ftr-367	509	3	of	of	ADP
ftr-367	509	4	the	the	DET
ftr-367	509	5	accounts	account	NOUN
ftr-367	509	6	in	in	ADP
ftr-367	509	7	the	the	DET
ftr-367	509	8	2003	2003	NUM
ftr-367	509	9	white	white	PROPN
ftr-367	509	10	house	house	PROPN
ftr-367	509	11	proposal	proposal	NOUN
ftr-367	509	12	were	be	AUX
ftr-367	509	13	nominally	nominally	ADV
ftr-367	509	14	$	$	SYM
ftr-367	509	15	7,500	7,500	NUM
ftr-367	509	16	per	per	ADP
ftr-367	509	17	individual	individual	NOUN
ftr-367	509	18	(	(	PUNCT
ftr-367	509	19	but	but	CCONJ
ftr-367	509	20	in	in	ADP
ftr-367	509	21	subsequent	subsequent	ADJ
ftr-367	509	22	proposals	proposal	NOUN
ftr-367	509	23	less	less	ADJ
ftr-367	509	24	)	)	PUNCT
ftr-367	509	25	,	,	PUNCT
ftr-367	509	26	but	but	CCONJ
ftr-367	509	27	contributions	contribution	NOUN
ftr-367	509	28	could	could	AUX
ftr-367	509	29	be	be	AUX
ftr-367	509	30	made	make	VERB
ftr-367	509	31	to	to	ADP
ftr-367	509	32	an	an	DET
ftr-367	509	33	rsa	rsa	NOUN
ftr-367	509	34	on	on	ADP
ftr-367	509	35	behalf	behalf	NOUN
ftr-367	509	36	of	of	ADP
ftr-367	509	37	a	a	DET
ftr-367	509	38	non	non	ADJ
ftr-367	509	39	-	-	ADJ
ftr-367	509	40	working	working	ADJ
ftr-367	509	41	spouse	spouse	NOUN
ftr-367	509	42	and	and	CCONJ
ftr-367	509	43	contributions	contribution	NOUN
ftr-367	509	44	could	could	AUX
ftr-367	509	45	be	be	AUX
ftr-367	509	46	made	make	VERB
ftr-367	509	47	to	to	ADP
ftr-367	509	48	an	an	DET
ftr-367	509	49	lsa	lsa	NOUN
ftr-367	509	50	on	on	ADP
ftr-367	509	51	behalf	behalf	NOUN
ftr-367	509	52	of	of	ADP
ftr-367	509	53	any	any	DET
ftr-367	509	54	individual	individual	NOUN
ftr-367	509	55	.	.	PUNCT
ftr-367	510	1	thus	thus	ADV
ftr-367	510	2	,	,	PUNCT
ftr-367	510	3	a	a	DET
ftr-367	510	4	single	single	ADJ
ftr-367	510	5	person	person	NOUN
ftr-367	510	6	could	could	AUX
ftr-367	510	7	have	have	AUX
ftr-367	510	8	made	make	VERB
ftr-367	510	9	contributions	contribution	NOUN
ftr-367	510	10	of	of	ADP
ftr-367	510	11	$	$	SYM
ftr-367	510	12	15,000	15,000	NUM
ftr-367	510	13	annually	annually	ADV
ftr-367	510	14	to	to	ADP
ftr-367	510	15	these	these	DET
ftr-367	510	16	accounts	account	NOUN
ftr-367	510	17	as	as	ADV
ftr-367	510	18	initially	initially	ADV
ftr-367	510	19	conceived	conceive	VERB
ftr-367	510	20	;	;	PUNCT
ftr-367	510	21	married	married	ADJ
ftr-367	510	22	couples	couple	NOUN
ftr-367	510	23	could	could	AUX
ftr-367	510	24	have	have	AUX
ftr-367	510	25	made	make	VERB
ftr-367	510	26	contributions	contribution	NOUN
ftr-367	510	27	of	of	ADP
ftr-367	510	28	$	$	SYM
ftr-367	510	29	30,000	30,000	NUM
ftr-367	510	30	annually	annually	ADV
ftr-367	510	31	;	;	PUNCT
ftr-367	510	32	and	and	CCONJ
ftr-367	510	33	a	a	DET
ftr-367	510	34	married	married	ADJ
ftr-367	510	35	couple	couple	NOUN
ftr-367	510	36	with	with	ADP
ftr-367	510	37	two	two	NUM
ftr-367	510	38	children	child	NOUN
ftr-367	510	39	could	could	AUX
ftr-367	510	40	have	have	AUX
ftr-367	510	41	made	make	VERB
ftr-367	510	42	contributions	contribution	NOUN
ftr-367	510	43	of	of	ADP
ftr-367	510	44	$	$	SYM
ftr-367	510	45	45,000	45,000	NUM
ftr-367	510	46	annually	annually	ADV
ftr-367	510	47	.	.	PUNCT
ftr-367	511	1	these	these	DET
ftr-367	511	2	contributions	contribution	NOUN
ftr-367	511	3	are	be	AUX
ftr-367	511	4	,	,	PUNCT
ftr-367	511	5	however	however	ADV
ftr-367	511	6	,	,	PUNCT
ftr-367	511	7	after	after	ADP
ftr-367	511	8	tax	tax	NOUN
ftr-367	511	9	;	;	PUNCT
ftr-367	511	10	the	the	DET
ftr-367	511	11	contribution	contribution	NOUN
ftr-367	511	12	limits	limit	NOUN
ftr-367	511	13	are	be	AUX
ftr-367	511	14	thus	thus	ADV
ftr-367	511	15	higher	high	ADJ
ftr-367	511	16	than	than	SCONJ
ftr-367	511	17	nominally	nominally	ADV
ftr-367	511	18	identical	identical	ADJ
ftr-367	511	19	contribution	contribution	NOUN
ftr-367	511	20	limits	limit	NOUN
ftr-367	511	21	would	would	AUX
ftr-367	511	22	be	be	AUX
ftr-367	511	23	for	for	ADP
ftr-367	511	24	the	the	DET
ftr-367	511	25	more	more	ADV
ftr-367	511	26	familiar	familiar	ADJ
ftr-367	511	27	pre	pre	ADJ
ftr-367	511	28	-	-	ADJ
ftr-367	511	29	tax	tax	ADJ
ftr-367	511	30	contributions	contribution	NOUN
ftr-367	511	31	to	to	ADP
ftr-367	511	32	an	an	DET
ftr-367	511	33	ira	ira	PROPN
ftr-367	511	34	or	or	CCONJ
ftr-367	511	35	401(k	401(k	PROPN
ftr-367	511	36	)	)	PUNCT
ftr-367	511	37	plan	plan	NOUN
ftr-367	511	38	.	.	PUNCT
ftr-367	512	1	for	for	ADP
ftr-367	512	2	an	an	DET
ftr-367	512	3	individual	individual	NOUN
ftr-367	512	4	with	with	ADP
ftr-367	512	5	a	a	DET
ftr-367	512	6	36	36	NUM
ftr-367	512	7	%	%	NOUN
ftr-367	512	8	marginal	marginal	ADJ
ftr-367	512	9	tax	tax	NOUN
ftr-367	512	10	rate	rate	NOUN
ftr-367	512	11	,	,	PUNCT
ftr-367	512	12	a	a	DET
ftr-367	512	13	$	$	SYM
ftr-367	512	14	15,000	15,000	NUM
ftr-367	512	15	before	before	ADP
ftr-367	512	16	-	-	PUNCT
ftr-367	512	17	tax	tax	NOUN
ftr-367	512	18	contribution	contribution	NOUN
ftr-367	512	19	is	be	AUX
ftr-367	512	20	the	the	DET
ftr-367	512	21	equivalent	equivalent	NOUN
ftr-367	512	22	of	of	ADP
ftr-367	512	23	an	an	DET
ftr-367	512	24	after	after	ADP
ftr-367	512	25	-	-	PUNCT
ftr-367	512	26	tax	tax	NOUN
ftr-367	512	27	contribution	contribution	NOUN
ftr-367	512	28	of	of	ADP
ftr-367	512	29	$	$	SYM
ftr-367	512	30	23,437.50	23,437.50	NUM
ftr-367	512	31	.	.	NOUN
ftr-367	512	32	111	111	NUM
ftr-367	512	33	another	another	DET
ftr-367	512	34	way	way	NOUN
ftr-367	512	35	of	of	ADP
ftr-367	512	36	conceptualizing	conceptualize	VERB
ftr-367	512	37	the	the	DET
ftr-367	512	38	difference	difference	NOUN
ftr-367	512	39	between	between	ADP
ftr-367	512	40	after	after	ADP
ftr-367	512	41	-	-	PUNCT
ftr-367	512	42	tax	tax	NOUN
ftr-367	512	43	and	and	CCONJ
ftr-367	512	44	before	before	ADP
ftr-367	512	45	-	-	PUNCT
ftr-367	512	46	tax	tax	NOUN
ftr-367	512	47	contributions	contribution	NOUN
ftr-367	512	48	is	be	AUX
ftr-367	512	49	by	by	ADP
ftr-367	512	50	looking	look	VERB
ftr-367	512	51	at	at	ADP
ftr-367	512	52	the	the	DET
ftr-367	512	53	cost	cost	NOUN
ftr-367	512	54	of	of	ADP
ftr-367	512	55	the	the	DET
ftr-367	512	56	contribution	contribution	NOUN
ftr-367	512	57	:	:	PUNCT
ftr-367	512	58	an	an	DET
ftr-367	512	59	after	after	ADP
ftr-367	512	60	-	-	PUNCT
ftr-367	512	61	tax	tax	NOUN
ftr-367	512	62	contribution	contribution	NOUN
ftr-367	512	63	of	of	ADP
ftr-367	512	64	$	$	SYM
ftr-367	512	65	15,000	15,000	NUM
ftr-367	512	66	costs	cost	NOUN
ftr-367	512	67	the	the	DET
ftr-367	512	68	taxpayer	taxpayer	NOUN
ftr-367	512	69	$	$	SYM
ftr-367	512	70	15,000	15,000	NUM
ftr-367	512	71	,	,	PUNCT
ftr-367	512	72	while	while	SCONJ
ftr-367	512	73	a	a	DET
ftr-367	512	74	before	before	ADP
ftr-367	512	75	-	-	PUNCT
ftr-367	512	76	tax	tax	NOUN
ftr-367	512	77	contribution	contribution	NOUN
ftr-367	512	78	costs	cost	VERB
ftr-367	512	79	the	the	DET
ftr-367	512	80	taxpayer	taxpayer	NOUN
ftr-367	512	81	$	$	SYM
ftr-367	512	82	15,000	15,000	NUM
ftr-367	512	83	plus	plus	CCONJ
ftr-367	512	84	the	the	DET
ftr-367	512	85	$	$	SYM
ftr-367	512	86	8,437.50	8,437.50	NUM
ftr-367	512	87	in	in	ADP
ftr-367	512	88	tax	tax	NOUN
ftr-367	512	89	that	that	SCONJ
ftr-367	512	90	the	the	DET
ftr-367	512	91	taxpayer	taxpayer	NOUN
ftr-367	512	92	must	must	AUX
ftr-367	512	93	pay	pay	VERB
ftr-367	512	94	in	in	ADP
ftr-367	512	95	the	the	DET
ftr-367	512	96	year	year	NOUN
ftr-367	512	97	of	of	ADP
ftr-367	512	98	contribution	contribution	NOUN
ftr-367	512	99	.	.	PUNCT
ftr-367	513	1	thus	thus	ADV
ftr-367	513	2	,	,	PUNCT
ftr-367	513	3	the	the	DET
ftr-367	513	4	actual	actual	ADJ
ftr-367	513	5	contribution	contribution	NOUN
ftr-367	513	6	limit	limit	NOUN
ftr-367	513	7	for	for	ADP
ftr-367	513	8	a	a	DET
ftr-367	513	9	single	single	ADJ
ftr-367	513	10	taxpayer	taxpayer	NOUN
ftr-367	513	11	(	(	PUNCT
ftr-367	513	12	with	with	ADP
ftr-367	513	13	a	a	DET
ftr-367	513	14	36	36	NUM
ftr-367	513	15	%	%	NOUN
ftr-367	513	16	marginal	marginal	ADJ
ftr-367	513	17	tax	tax	NOUN
ftr-367	513	18	rate	rate	NOUN
ftr-367	513	19	)	)	PUNCT
ftr-367	513	20	is	be	AUX
ftr-367	513	21	equivalent	equivalent	ADJ
ftr-367	513	22	to	to	ADP
ftr-367	513	23	a	a	DET
ftr-367	513	24	$	$	SYM
ftr-367	513	25	23,437.50	23,437.50	NUM
ftr-367	513	26	before	before	ADP
ftr-367	513	27	-	-	PUNCT
ftr-367	513	28	tax	tax	NOUN
ftr-367	513	29	contribution	contribution	NOUN
ftr-367	513	30	;	;	PUNCT
ftr-367	513	31	a	a	DET
ftr-367	513	32	couple	couple	NOUN
ftr-367	513	33	’s	’s	PART
ftr-367	513	34	contribution	contribution	NOUN
ftr-367	513	35	would	would	AUX
ftr-367	513	36	be	be	AUX
ftr-367	513	37	the	the	DET
ftr-367	513	38	equivalent	equivalent	NOUN
ftr-367	513	39	of	of	ADP
ftr-367	513	40	a	a	DET
ftr-367	513	41	$	$	SYM
ftr-367	513	42	46,875	46,875	NUM
ftr-367	513	43	before	before	ADP
ftr-367	513	44	-	-	PUNCT
ftr-367	513	45	tax	tax	NOUN
ftr-367	513	46	contribution	contribution	NOUN
ftr-367	513	47	;	;	PUNCT
ftr-367	513	48	and	and	CCONJ
ftr-367	513	49	a	a	DET
ftr-367	513	50	two	two	NUM
ftr-367	513	51	-	-	PUNCT
ftr-367	513	52	child	child	NOUN
ftr-367	513	53	couple	couple	NOUN
ftr-367	513	54	’s	’s	PART
ftr-367	513	55	contribution	contribution	NOUN
ftr-367	513	56	would	would	AUX
ftr-367	513	57	be	be	AUX
ftr-367	513	58	the	the	DET
ftr-367	513	59	equivalent	equivalent	NOUN
ftr-367	513	60	of	of	ADP
ftr-367	513	61	a	a	DET
ftr-367	513	62	$	$	SYM
ftr-367	513	63	70,312.50	70,312.50	PROPN
ftr-367	513	64	before	before	ADP
ftr-367	513	65	-	-	PUNCT
ftr-367	513	66	tax	tax	NOUN
ftr-367	513	67	contribution	contribution	NOUN
ftr-367	513	68	.	.	PUNCT
ftr-367	514	1	the	the	DET
ftr-367	514	2	individual	individual	NOUN
ftr-367	514	3	would	would	AUX
ftr-367	514	4	have	have	VERB
ftr-367	514	5	a	a	DET
ftr-367	514	6	tax	tax	NOUN
ftr-367	514	7	incentive	incentive	NOUN
ftr-367	514	8	to	to	PART
ftr-367	514	9	contribute	contribute	VERB
ftr-367	514	10	to	to	ADP
ftr-367	514	11	an	an	DET
ftr-367	514	12	employer	employer	NOUN
ftr-367	514	13	plan	plan	NOUN
ftr-367	514	14	only	only	ADV
ftr-367	514	15	to	to	ADP
ftr-367	514	16	the	the	DET
ftr-367	514	17	extent	extent	NOUN
ftr-367	514	18	she	she	PRON
ftr-367	514	19	desired	desire	VERB
ftr-367	514	20	to	to	PART
ftr-367	514	21	invest	invest	VERB
ftr-367	514	22	in	in	ADP
ftr-367	514	23	taxable	taxable	ADJ
ftr-367	514	24	assets	asset	NOUN
ftr-367	514	25	in	in	ADP
ftr-367	514	26	excess	excess	NOUN
ftr-367	514	27	of	of	ADP
ftr-367	514	28	these	these	DET
ftr-367	514	29	amounts	amount	NOUN
ftr-367	514	30	.	.	PUNCT
ftr-367	515	1	110	110	NUM
ftr-367	515	2	.	.	PUNCT
ftr-367	516	1	to	to	ADP
ftr-367	516	2	some	some	DET
ftr-367	516	3	extent	extent	NOUN
ftr-367	516	4	,	,	PUNCT
ftr-367	516	5	this	this	PRON
ftr-367	516	6	would	would	AUX
ftr-367	516	7	depend	depend	VERB
ftr-367	516	8	on	on	ADP
ftr-367	516	9	how	how	SCONJ
ftr-367	516	10	large	large	ADJ
ftr-367	516	11	the	the	DET
ftr-367	516	12	spread	spread	NOUN
ftr-367	516	13	is	be	AUX
ftr-367	516	14	between	between	ADP
ftr-367	516	15	the	the	DET
ftr-367	516	16	rate	rate	NOUN
ftr-367	516	17	of	of	ADP
ftr-367	516	18	return	return	NOUN
ftr-367	516	19	on	on	ADP
ftr-367	516	20	stock	stock	NOUN
ftr-367	516	21	and	and	CCONJ
ftr-367	516	22	the	the	DET
ftr-367	516	23	before	before	ADP
ftr-367	516	24	-	-	PUNCT
ftr-367	516	25	tax	tax	NOUN
ftr-367	516	26	rate	rate	NOUN
ftr-367	516	27	of	of	ADP
ftr-367	516	28	return	return	NOUN
ftr-367	516	29	on	on	ADP
ftr-367	516	30	assets	asset	NOUN
ftr-367	516	31	generating	generate	VERB
ftr-367	516	32	taxable	taxable	ADJ
ftr-367	516	33	returns	return	NOUN
ftr-367	516	34	.	.	PUNCT
ftr-367	517	1	as	as	ADV
ftr-367	517	2	long	long	ADV
ftr-367	517	3	as	as	SCONJ
ftr-367	517	4	there	there	PRON
ftr-367	517	5	is	be	VERB
ftr-367	517	6	some	some	DET
ftr-367	517	7	spread	spread	NOUN
ftr-367	517	8	,	,	PUNCT
ftr-367	517	9	there	there	PRON
ftr-367	517	10	will	will	AUX
ftr-367	517	11	be	be	AUX
ftr-367	517	12	some	some	DET
ftr-367	517	13	tax	tax	NOUN
ftr-367	517	14	benefit	benefit	NOUN
ftr-367	517	15	to	to	ADP
ftr-367	517	16	investing	invest	VERB
ftr-367	517	17	in	in	ADP
ftr-367	517	18	such	such	ADJ
ftr-367	517	19	assets	asset	NOUN
ftr-367	517	20	through	through	ADP
ftr-367	517	21	the	the	DET
ftr-367	517	22	intermediary	intermediary	NOUN
ftr-367	517	23	of	of	ADP
ftr-367	517	24	a	a	DET
ftr-367	517	25	tax	tax	NOUN
ftr-367	517	26	exempt	exempt	ADJ
ftr-367	517	27	vehicle	vehicle	NOUN
ftr-367	517	28	,	,	PUNCT
ftr-367	517	29	such	such	ADJ
ftr-367	517	30	as	as	ADP
ftr-367	517	31	a	a	DET
ftr-367	517	32	qualified	qualified	ADJ
ftr-367	517	33	retirement	retirement	NOUN
ftr-367	517	34	plan	plan	NOUN
ftr-367	517	35	.	.	PUNCT
ftr-367	518	1	it	it	PRON
ftr-367	518	2	is	be	AUX
ftr-367	518	3	beyond	beyond	ADP
ftr-367	518	4	the	the	DET
ftr-367	518	5	scope	scope	NOUN
ftr-367	518	6	of	of	ADP
ftr-367	518	7	this	this	DET
ftr-367	518	8	article	article	NOUN
ftr-367	518	9	to	to	PART
ftr-367	518	10	predict	predict	VERB
ftr-367	518	11	the	the	DET
ftr-367	518	12	amount	amount	NOUN
ftr-367	518	13	of	of	ADP
ftr-367	518	14	the	the	DET
ftr-367	518	15	spread	spread	NOUN
ftr-367	518	16	between	between	ADP
ftr-367	518	17	taxable	taxable	ADJ
ftr-367	518	18	and	and	CCONJ
ftr-367	518	19	nontaxable	nontaxable	ADJ
ftr-367	518	20	assets	asset	NOUN
ftr-367	518	21	and	and	CCONJ
ftr-367	518	22	whether	whether	SCONJ
ftr-367	518	23	the	the	DET
ftr-367	518	24	resulting	result	VERB
ftr-367	518	25	tax	tax	NOUN
ftr-367	518	26	benefits	benefit	NOUN
ftr-367	518	27	to	to	ADP
ftr-367	518	28	highly	highly	ADV
ftr-367	518	29	compensated	compensate	VERB
ftr-367	518	30	individuals	individual	NOUN
ftr-367	518	31	would	would	AUX
ftr-367	518	32	sufficiently	sufficiently	ADV
ftr-367	518	33	offset	offset	VERB
ftr-367	518	34	the	the	DET
ftr-367	518	35	costs	cost	NOUN
ftr-367	518	36	of	of	ADP
ftr-367	518	37	plan	plan	NOUN
ftr-367	518	38	sponsorship	sponsorship	NOUN
ftr-367	518	39	to	to	PART
ftr-367	518	40	make	make	VERB
ftr-367	518	41	plan	plan	NOUN
ftr-367	518	42	sponsorship	sponsorship	VERB
ftr-367	518	43	attractive	attractive	ADJ
ftr-367	518	44	to	to	ADP
ftr-367	518	45	the	the	DET
ftr-367	518	46	employer	employer	NOUN
ftr-367	518	47	.	.	PUNCT
ftr-367	519	1	111	111	NUM
ftr-367	519	2	.	.	PUNCT
ftr-367	520	1	this	this	PRON
ftr-367	520	2	is	be	AUX
ftr-367	520	3	an	an	DET
ftr-367	520	4	illustration	illustration	NOUN
ftr-367	520	5	of	of	ADP
ftr-367	520	6	the	the	DET
ftr-367	520	7	equivalency	equivalency	NOUN
ftr-367	520	8	of	of	ADP
ftr-367	520	9	exemption	exemption	NOUN
ftr-367	520	10	of	of	ADP
ftr-367	520	11	capital	capital	NOUN
ftr-367	520	12	from	from	ADP
ftr-367	520	13	taxation	taxation	NOUN
ftr-367	520	14	(	(	PUNCT
ftr-367	520	15	through	through	ADP
ftr-367	520	16	deduction	deduction	NOUN
ftr-367	520	17	)	)	PUNCT
ftr-367	520	18	or	or	CCONJ
ftr-367	520	19	exclusion	exclusion	NOUN
ftr-367	520	20	from	from	ADP
ftr-367	520	21	income	income	NOUN
ftr-367	520	22	)	)	PUNCT
ftr-367	520	23	and	and	CCONJ
ftr-367	520	24	exemption	exemption	NOUN
ftr-367	520	25	of	of	ADP
ftr-367	520	26	taxable	taxable	ADJ
ftr-367	520	27	income	income	NOUN
ftr-367	520	28	on	on	ADP
ftr-367	520	29	capital	capital	NOUN
ftr-367	520	30	from	from	ADP
ftr-367	520	31	income	income	NOUN
ftr-367	520	32	taxation	taxation	NOUN
ftr-367	520	33	.	.	PUNCT
ftr-367	521	1	see	see	VERB
ftr-367	521	2	,	,	PUNCT
ftr-367	521	3	generally	generally	ADV
ftr-367	521	4	,	,	PUNCT
ftr-367	521	5	e.	e.	PROPN
ftr-367	521	6	cary	cary	PROPN
ftr-367	521	7	brown	brown	PROPN
ftr-367	521	8	,	,	PUNCT
ftr-367	521	9	businessincome	businessincome	NOUN
ftr-367	521	10	taxation	taxation	NOUN
ftr-367	521	11	and	and	CCONJ
ftr-367	521	12	investment	investment	NOUN
ftr-367	521	13	incentives	incentive	NOUN
ftr-367	521	14	,	,	PUNCT
ftr-367	521	15	in	in	ADP
ftr-367	521	16	income	income	NOUN
ftr-367	521	17	,	,	PUNCT
ftr-367	521	18	employment	employment	NOUN
ftr-367	521	19	and	and	CCONJ
ftr-367	521	20	public	public	ADJ
ftr-367	521	21	policy	policy	NOUN
ftr-367	521	22	,	,	PUNCT
ftr-367	521	23	essays	essay	NOUN
ftr-367	521	24	in	in	ADP
ftr-367	521	25	honor	honor	NOUN
ftr-367	521	26	of	of	ADP
ftr-367	521	27	alvin	alvin	PROPN
ftr-367	521	28	h.	h.	PROPN
ftr-367	521	29	hansen	hansen	PROPN
ftr-367	521	30	(	(	PUNCT
ftr-367	521	31	1948	1948	NUM
ftr-367	521	32	)	)	PUNCT
ftr-367	521	33	.	.	PUNCT
ftr-367	522	1	142	142	NUM
ftr-367	522	2	florida	florida	PROPN
ftr-367	522	3	tax	tax	NOUN
ftr-367	522	4	review	review	NOUN
ftr-367	522	5	[	[	X
ftr-367	522	6	vol	vol	NOUN
ftr-367	522	7	.	.	PUNCT
ftr-367	522	8	9:2	9:2	NUM
ftr-367	523	1	the	the	DET
ftr-367	523	2	universe	universe	NOUN
ftr-367	523	3	of	of	ADP
ftr-367	523	4	individuals	individual	NOUN
ftr-367	523	5	able	able	ADJ
ftr-367	523	6	to	to	PART
ftr-367	523	7	invest	invest	VERB
ftr-367	523	8	beyond	beyond	ADP
ftr-367	523	9	the	the	DET
ftr-367	523	10	indicated	indicate	VERB
ftr-367	523	11	levels	level	NOUN
ftr-367	523	12	is	be	AUX
ftr-367	523	13	certainly	certainly	ADV
ftr-367	523	14	not	not	PART
ftr-367	523	15	large	large	ADJ
ftr-367	523	16	.	.	PUNCT
ftr-367	524	1	thus	thus	ADV
ftr-367	524	2	,	,	PUNCT
ftr-367	524	3	to	to	ADP
ftr-367	524	4	the	the	DET
ftr-367	524	5	extent	extent	NOUN
ftr-367	524	6	that	that	PRON
ftr-367	524	7	plan	plan	VERB
ftr-367	524	8	sponsorship	sponsorship	NOUN
ftr-367	524	9	,	,	PUNCT
ftr-367	524	10	and	and	CCONJ
ftr-367	524	11	the	the	DET
ftr-367	524	12	generosity	generosity	NOUN
ftr-367	524	13	of	of	ADP
ftr-367	524	14	coverage	coverage	NOUN
ftr-367	524	15	and	and	CCONJ
ftr-367	524	16	benefits	benefit	NOUN
ftr-367	524	17	in	in	ADP
ftr-367	524	18	plans	plan	NOUN
ftr-367	524	19	,	,	PUNCT
ftr-367	524	20	hinges	hinge	NOUN
ftr-367	524	21	on	on	ADP
ftr-367	524	22	the	the	DET
ftr-367	524	23	plan	plan	NOUN
ftr-367	524	24	’s	’s	PART
ftr-367	524	25	utility	utility	NOUN
ftr-367	524	26	to	to	ADP
ftr-367	524	27	highly	highly	ADV
ftr-367	524	28	compensated	compensate	VERB
ftr-367	524	29	individuals	individual	NOUN
ftr-367	524	30	,	,	PUNCT
ftr-367	524	31	the	the	DET
ftr-367	524	32	result	result	NOUN
ftr-367	524	33	of	of	ADP
ftr-367	524	34	the	the	DET
ftr-367	524	35	bush	bush	PROPN
ftr-367	524	36	initiatives	initiative	NOUN
ftr-367	524	37	would	would	AUX
ftr-367	524	38	likely	likely	ADV
ftr-367	524	39	be	be	AUX
ftr-367	524	40	fewer	few	ADJ
ftr-367	524	41	and	and	CCONJ
ftr-367	524	42	less	less	ADV
ftr-367	524	43	generous	generous	ADJ
ftr-367	524	44	pension	pension	NOUN
ftr-367	524	45	plans	plan	NOUN
ftr-367	524	46	.	.	PUNCT
ftr-367	525	1	as	as	SCONJ
ftr-367	525	2	suggested	suggest	VERB
ftr-367	525	3	earlier	early	ADV
ftr-367	525	4	,	,	PUNCT
ftr-367	525	5	smaller	small	ADJ
ftr-367	525	6	firms	firm	NOUN
ftr-367	525	7	are	be	AUX
ftr-367	525	8	likely	likely	ADJ
ftr-367	525	9	to	to	PART
ftr-367	525	10	be	be	AUX
ftr-367	525	11	particularly	particularly	ADV
ftr-367	525	12	sensitive	sensitive	ADJ
ftr-367	525	13	to	to	ADP
ftr-367	525	14	reductions	reduction	NOUN
ftr-367	525	15	in	in	ADP
ftr-367	525	16	tax	tax	NOUN
ftr-367	525	17	preferences	preference	NOUN
ftr-367	525	18	for	for	ADP
ftr-367	525	19	highly	highly	ADV
ftr-367	525	20	paid	pay	VERB
ftr-367	525	21	individuals	individual	NOUN
ftr-367	525	22	.	.	PUNCT
ftr-367	526	1	112	112	NUM
ftr-367	526	2	i	i	PRON
ftr-367	526	3	offer	offer	VERB
ftr-367	526	4	two	two	NUM
ftr-367	526	5	examples	example	NOUN
ftr-367	526	6	that	that	PRON
ftr-367	526	7	may	may	AUX
ftr-367	526	8	be	be	AUX
ftr-367	526	9	typical	typical	ADJ
ftr-367	526	10	of	of	ADP
ftr-367	526	11	some	some	DET
ftr-367	526	12	small	small	ADJ
ftr-367	526	13	-	-	PUNCT
ftr-367	526	14	firm	firm	NOUN
ftr-367	526	15	responses	response	NOUN
ftr-367	526	16	to	to	ADP
ftr-367	526	17	the	the	DET
ftr-367	526	18	bush	bush	PROPN
ftr-367	526	19	savings	saving	NOUN
ftr-367	526	20	proposals	proposal	NOUN
ftr-367	526	21	,	,	PUNCT
ftr-367	526	22	if	if	SCONJ
ftr-367	526	23	enacted	enact	VERB
ftr-367	526	24	.	.	PUNCT
ftr-367	527	1	assume	assume	VERB
ftr-367	527	2	a	a	DET
ftr-367	527	3	closely	closely	ADV
ftr-367	527	4	held	hold	VERB
ftr-367	527	5	corporation	corporation	NOUN
ftr-367	527	6	employing	employ	VERB
ftr-367	527	7	the	the	DET
ftr-367	527	8	owner	owner	NOUN
ftr-367	527	9	and	and	CCONJ
ftr-367	527	10	five	five	NUM
ftr-367	527	11	other	other	ADJ
ftr-367	527	12	employees	employee	NOUN
ftr-367	527	13	.	.	PUNCT
ftr-367	528	1	the	the	DET
ftr-367	528	2	owner	owner	NOUN
ftr-367	528	3	’s	’s	PART
ftr-367	528	4	compensation	compensation	NOUN
ftr-367	528	5	from	from	ADP
ftr-367	528	6	the	the	DET
ftr-367	528	7	business	business	NOUN
ftr-367	528	8	last	last	ADJ
ftr-367	528	9	year	year	NOUN
ftr-367	528	10	was	be	AUX
ftr-367	528	11	approximately	approximately	ADV
ftr-367	528	12	$	$	SYM
ftr-367	528	13	100,000	100,000	NUM
ftr-367	528	14	,	,	PUNCT
ftr-367	528	15	and	and	CCONJ
ftr-367	528	16	she	she	PRON
ftr-367	528	17	expects	expect	VERB
ftr-367	528	18	to	to	PART
ftr-367	528	19	have	have	VERB
ftr-367	528	20	approximately	approximately	ADV
ftr-367	528	21	the	the	DET
ftr-367	528	22	same	same	ADJ
ftr-367	528	23	amount	amount	NOUN
ftr-367	528	24	of	of	ADP
ftr-367	528	25	compensation	compensation	NOUN
ftr-367	528	26	this	this	DET
ftr-367	528	27	year	year	NOUN
ftr-367	528	28	.	.	PUNCT
ftr-367	529	1	the	the	DET
ftr-367	529	2	owner	owner	NOUN
ftr-367	529	3	is	be	AUX
ftr-367	529	4	55	55	NUM
ftr-367	529	5	and	and	CCONJ
ftr-367	529	6	last	last	ADJ
ftr-367	529	7	year	year	NOUN
ftr-367	529	8	established	establish	VERB
ftr-367	529	9	a	a	DET
ftr-367	529	10	safe	safe	ADJ
ftr-367	529	11	-	-	PUNCT
ftr-367	529	12	harbor	harbor	NOUN
ftr-367	529	13	401(k	401(k	PROPN
ftr-367	529	14	)	)	PUNCT
ftr-367	529	15	plan	plan	NOUN
ftr-367	529	16	,	,	PUNCT
ftr-367	529	17	113	113	NUM
ftr-367	529	18	to	to	PART
ftr-367	529	19	which	which	PRON
ftr-367	529	20	she	she	PRON
ftr-367	529	21	contributed	contribute	VERB
ftr-367	529	22	$	$	SYM
ftr-367	529	23	10,000	10,000	NUM
ftr-367	529	24	on	on	ADP
ftr-367	529	25	behalf	behalf	NOUN
ftr-367	529	26	of	of	ADP
ftr-367	529	27	herself	herself	PRON
ftr-367	529	28	.	.	PUNCT
ftr-367	530	1	the	the	DET
ftr-367	530	2	safe	safe	ADJ
ftr-367	530	3	-	-	PUNCT
ftr-367	530	4	harbor	harbor	NOUN
ftr-367	530	5	plan	plan	NOUN
ftr-367	530	6	uses	use	VERB
ftr-367	530	7	a	a	DET
ftr-367	530	8	matching	match	VERB
ftr-367	530	9	formula	formula	NOUN
ftr-367	530	10	,	,	PUNCT
ftr-367	530	11	which	which	PRON
ftr-367	530	12	requires	require	VERB
ftr-367	530	13	a	a	DET
ftr-367	530	14	100	100	NUM
ftr-367	530	15	%	%	NOUN
ftr-367	530	16	match	match	NOUN
ftr-367	530	17	on	on	ADP
ftr-367	530	18	the	the	DET
ftr-367	530	19	first	first	ADJ
ftr-367	530	20	3	3	NUM
ftr-367	530	21	%	%	NOUN
ftr-367	530	22	of	of	ADP
ftr-367	530	23	compensation	compensation	NOUN
ftr-367	530	24	,	,	PUNCT
ftr-367	530	25	and	and	CCONJ
ftr-367	530	26	50	50	NUM
ftr-367	530	27	%	%	NOUN
ftr-367	530	28	of	of	ADP
ftr-367	530	29	the	the	DET
ftr-367	530	30	next	next	ADJ
ftr-367	530	31	2	2	NUM
ftr-367	530	32	%	%	NOUN
ftr-367	530	33	of	of	ADP
ftr-367	530	34	compensation	compensation	NOUN
ftr-367	530	35	.	.	PUNCT
ftr-367	531	1	three	three	NUM
ftr-367	531	2	of	of	ADP
ftr-367	531	3	the	the	DET
ftr-367	531	4	five	five	NUM
ftr-367	531	5	other	other	ADJ
ftr-367	531	6	employees	employee	NOUN
ftr-367	531	7	are	be	AUX
ftr-367	531	8	eligible	eligible	ADJ
ftr-367	531	9	to	to	PART
ftr-367	531	10	participate	participate	VERB
ftr-367	531	11	in	in	ADP
ftr-367	531	12	the	the	DET
ftr-367	531	13	401(k	401(k	PROPN
ftr-367	531	14	)	)	PUNCT
ftr-367	531	15	plan	plan	NOUN
ftr-367	531	16	and	and	CCONJ
ftr-367	531	17	two	two	NUM
ftr-367	531	18	of	of	ADP
ftr-367	531	19	them	they	PRON
ftr-367	531	20	do	do	VERB
ftr-367	531	21	so	so	ADV
ftr-367	531	22	.	.	PUNCT
ftr-367	532	1	the	the	DET
ftr-367	532	2	two	two	NUM
ftr-367	532	3	employees	employee	NOUN
ftr-367	532	4	earn	earn	VERB
ftr-367	532	5	$	$	SYM
ftr-367	532	6	25,000	25,000	NUM
ftr-367	532	7	each	each	PRON
ftr-367	532	8	and	and	CCONJ
ftr-367	532	9	elect	elect	VERB
ftr-367	532	10	to	to	PART
ftr-367	532	11	defer	defer	VERB
ftr-367	532	12	$	$	SYM
ftr-367	532	13	1,250	1,250	NUM
ftr-367	532	14	each	each	PRON
ftr-367	532	15	to	to	ADP
ftr-367	532	16	the	the	DET
ftr-367	532	17	401(k	401(k	PROPN
ftr-367	532	18	)	)	PUNCT
ftr-367	532	19	plan	plan	NOUN
ftr-367	532	20	.	.	PUNCT
ftr-367	533	1	the	the	DET
ftr-367	533	2	sole	sole	ADJ
ftr-367	533	3	proprietorship	proprietorship	NOUN
ftr-367	533	4	must	must	AUX
ftr-367	533	5	,	,	PUNCT
ftr-367	533	6	under	under	ADP
ftr-367	533	7	the	the	DET
ftr-367	533	8	safe	safe	ADJ
ftr-367	533	9	harbor	harbor	NOUN
ftr-367	533	10	matching	match	VERB
ftr-367	533	11	formula	formula	NOUN
ftr-367	533	12	,	,	PUNCT
ftr-367	533	13	contribute	contribute	VERB
ftr-367	533	14	an	an	DET
ftr-367	533	15	additional	additional	ADJ
ftr-367	533	16	$	$	SYM
ftr-367	533	17	1,000	1,000	NUM
ftr-367	533	18	for	for	ADP
ftr-367	533	19	each	each	PRON
ftr-367	533	20	of	of	ADP
ftr-367	533	21	the	the	DET
ftr-367	533	22	electing	elect	VERB
ftr-367	533	23	employees	employee	NOUN
ftr-367	533	24	.	.	PUNCT
ftr-367	534	1	moreover	moreover	ADV
ftr-367	534	2	,	,	PUNCT
ftr-367	534	3	if	if	SCONJ
ftr-367	534	4	we	we	PRON
ftr-367	534	5	also	also	ADV
ftr-367	534	6	assume	assume	VERB
ftr-367	534	7	that	that	SCONJ
ftr-367	534	8	the	the	DET
ftr-367	534	9	employer	employer	NOUN
ftr-367	534	10	incurs	incur	VERB
ftr-367	534	11	$	$	SYM
ftr-367	534	12	500	500	NUM
ftr-367	534	13	in	in	ADP
ftr-367	534	14	expenses	expense	NOUN
ftr-367	534	15	to	to	PART
ftr-367	534	16	maintain	maintain	VERB
ftr-367	534	17	the	the	DET
ftr-367	534	18	plan	plan	NOUN
ftr-367	534	19	,	,	PUNCT
ftr-367	534	20	the	the	DET
ftr-367	534	21	employer	employer	NOUN
ftr-367	534	22	will	will	AUX
ftr-367	534	23	incur	incur	VERB
ftr-367	534	24	$	$	SYM
ftr-367	534	25	2,500	2,500	NUM
ftr-367	534	26	in	in	ADP
ftr-367	534	27	direct	direct	ADJ
ftr-367	534	28	costs	cost	NOUN
ftr-367	534	29	of	of	ADP
ftr-367	534	30	plan	plan	NOUN
ftr-367	534	31	sponsorship	sponsorship	NOUN
ftr-367	534	32	.	.	PUNCT
ftr-367	535	1	114	114	NUM
ftr-367	535	2	in	in	ADP
ftr-367	535	3	addition	addition	NOUN
ftr-367	535	4	,	,	PUNCT
ftr-367	535	5	we	we	PRON
ftr-367	535	6	can	can	AUX
ftr-367	535	7	assume	assume	VERB
ftr-367	535	8	that	that	SCONJ
ftr-367	535	9	the	the	DET
ftr-367	535	10	plan	plan	NOUN
ftr-367	535	11	also	also	ADV
ftr-367	535	12	imposes	impose	VERB
ftr-367	535	13	some	some	DET
ftr-367	535	14	indirect	indirect	ADJ
ftr-367	535	15	costs	cost	NOUN
ftr-367	535	16	,	,	PUNCT
ftr-367	535	17	including	include	VERB
ftr-367	535	18	the	the	DET
ftr-367	535	19	expenditure	expenditure	NOUN
ftr-367	535	20	of	of	ADP
ftr-367	535	21	some	some	PRON
ftr-367	535	22	of	of	ADP
ftr-367	535	23	her	her	PRON
ftr-367	535	24	time	time	NOUN
ftr-367	535	25	.	.	PUNCT
ftr-367	536	1	finally	finally	ADV
ftr-367	536	2	,	,	PUNCT
ftr-367	536	3	let	let	VERB
ftr-367	536	4	us	we	PRON
ftr-367	536	5	assume	assume	VERB
ftr-367	536	6	that	that	SCONJ
ftr-367	536	7	the	the	DET
ftr-367	536	8	owner	owner	NOUN
ftr-367	536	9	,	,	PUNCT
ftr-367	536	10	who	who	PRON
ftr-367	536	11	has	have	VERB
ftr-367	536	12	little	little	ADJ
ftr-367	536	13	savings	saving	NOUN
ftr-367	536	14	outside	outside	ADP
ftr-367	536	15	the	the	DET
ftr-367	536	16	plan	plan	NOUN
ftr-367	536	17	,	,	PUNCT
ftr-367	536	18	is	be	AUX
ftr-367	536	19	concerned	concerned	ADJ
ftr-367	536	20	about	about	ADP
ftr-367	536	21	her	her	PRON
ftr-367	536	22	ability	ability	NOUN
ftr-367	536	23	to	to	PART
ftr-367	536	24	access	access	VERB
ftr-367	536	25	savings	saving	NOUN
ftr-367	536	26	inside	inside	ADP
ftr-367	536	27	the	the	DET
ftr-367	536	28	plan	plan	NOUN
ftr-367	536	29	.	.	PUNCT
ftr-367	537	1	if	if	SCONJ
ftr-367	537	2	the	the	DET
ftr-367	537	3	original	original	ADJ
ftr-367	537	4	bush	bush	PROPN
ftr-367	537	5	savings	saving	NOUN
ftr-367	537	6	proposals	proposal	NOUN
ftr-367	537	7	had	have	AUX
ftr-367	537	8	been	be	AUX
ftr-367	537	9	enacted	enact	VERB
ftr-367	537	10	,	,	PUNCT
ftr-367	537	11	the	the	DET
ftr-367	537	12	owner	owner	NOUN
ftr-367	537	13	could	could	AUX
ftr-367	537	14	use	use	VERB
ftr-367	537	15	the	the	DET
ftr-367	537	16	$	$	SYM
ftr-367	537	17	10,000	10,000	NUM
ftr-367	537	18	contribution	contribution	NOUN
ftr-367	537	19	to	to	PART
ftr-367	537	20	make	make	VERB
ftr-367	537	21	a	a	DET
ftr-367	537	22	$	$	SYM
ftr-367	537	23	7,200	7,200	NUM
ftr-367	537	24	after	after	ADP
ftr-367	537	25	-	-	PUNCT
ftr-367	537	26	tax	tax	NOUN
ftr-367	537	27	contribution	contribution	NOUN
ftr-367	537	28	to	to	ADP
ftr-367	537	29	an	an	DET
ftr-367	537	30	lsa	lsa	NOUN
ftr-367	537	31	.	.	PUNCT
ftr-367	538	1	the	the	DET
ftr-367	538	2	owner	owner	NOUN
ftr-367	538	3	could	could	AUX
ftr-367	538	4	now	now	ADV
ftr-367	538	5	terminate	terminate	VERB
ftr-367	538	6	the	the	DET
ftr-367	538	7	401(k	401(k	PROPN
ftr-367	538	8	)	)	PUNCT
ftr-367	538	9	plan	plan	NOUN
ftr-367	538	10	,	,	PUNCT
ftr-367	538	11	saving	save	VERB
ftr-367	538	12	the	the	DET
ftr-367	538	13	$	$	SYM
ftr-367	538	14	2,500	2,500	NUM
ftr-367	538	15	additional	additional	ADJ
ftr-367	538	16	plan	plan	NOUN
ftr-367	538	17	costs	cost	NOUN
ftr-367	538	18	.	.	PUNCT
ftr-367	539	1	in	in	ADP
ftr-367	539	2	addition	addition	NOUN
ftr-367	539	3	,	,	PUNCT
ftr-367	539	4	since	since	SCONJ
ftr-367	539	5	an	an	DET
ftr-367	539	6	lsa	lsa	NOUN
ftr-367	539	7	does	do	AUX
ftr-367	539	8	not	not	PART
ftr-367	539	9	penalize	penalize	VERB
ftr-367	539	10	premature	premature	ADJ
ftr-367	539	11	distributions	distribution	NOUN
ftr-367	539	12	,	,	PUNCT
ftr-367	539	13	the	the	DET
ftr-367	539	14	owner	owner	NOUN
ftr-367	539	15	will	will	AUX
ftr-367	539	16	have	have	VERB
ftr-367	539	17	unrestricted	unrestricted	ADJ
ftr-367	539	18	access	access	NOUN
ftr-367	539	19	to	to	ADP
ftr-367	539	20	the	the	DET
ftr-367	539	21	lsa	lsa	NOUN
ftr-367	539	22	if	if	SCONJ
ftr-367	539	23	she	she	PRON
ftr-367	539	24	needs	need	VERB
ftr-367	539	25	the	the	DET
ftr-367	539	26	money	money	NOUN
ftr-367	539	27	before	before	ADP
ftr-367	539	28	retirement	retirement	NOUN
ftr-367	539	29	.	.	PUNCT
ftr-367	540	1	the	the	DET
ftr-367	540	2	consequence	consequence	NOUN
ftr-367	540	3	of	of	ADP
ftr-367	540	4	the	the	DET
ftr-367	540	5	owner	owner	NOUN
ftr-367	540	6	’s	’s	PART
ftr-367	540	7	actions	action	NOUN
ftr-367	540	8	is	be	AUX
ftr-367	540	9	that	that	SCONJ
ftr-367	540	10	the	the	DET
ftr-367	540	11	two	two	NUM
ftr-367	540	12	employees	employee	NOUN
ftr-367	540	13	who	who	PRON
ftr-367	540	14	participated	participate	VERB
ftr-367	540	15	in	in	ADP
ftr-367	540	16	the	the	DET
ftr-367	540	17	401(k	401(k	PROPN
ftr-367	540	18	)	)	PUNCT
ftr-367	540	19	plan	plan	NOUN
ftr-367	540	20	will	will	AUX
ftr-367	540	21	no	no	ADV
ftr-367	540	22	longer	long	ADV
ftr-367	540	23	receive	receive	VERB
ftr-367	540	24	matching	matching	NOUN
ftr-367	540	25	contributions	contribution	NOUN
ftr-367	540	26	.	.	PUNCT
ftr-367	541	1	115	115	NUM
ftr-367	541	2	112	112	NUM
ftr-367	541	3	.	.	PUNCT
ftr-367	542	1	see	see	VERB
ftr-367	542	2	,	,	PUNCT
ftr-367	542	3	text	text	NOUN
ftr-367	542	4	accompanying	accompanying	ADJ
ftr-367	542	5	supra	supra	PROPN
ftr-367	542	6	note	note	NOUN
ftr-367	542	7	91	91	NUM
ftr-367	542	8	.	.	PUNCT
ftr-367	542	9	113	113	NUM
ftr-367	542	10	.	.	PUNCT
ftr-367	543	1	irc	irc	PROPN
ftr-367	543	2	§	§	PROPN
ftr-367	543	3	401(k)(12	401(k)(12	NUM
ftr-367	543	4	)	)	PUNCT
ftr-367	543	5	.	.	PUNCT
ftr-367	544	1	114	114	NUM
ftr-367	544	2	.	.	PUNCT
ftr-367	545	1	this	this	PRON
ftr-367	545	2	may	may	AUX
ftr-367	545	3	not	not	PART
ftr-367	545	4	be	be	AUX
ftr-367	545	5	strictly	strictly	ADV
ftr-367	545	6	accurate	accurate	ADJ
ftr-367	545	7	,	,	PUNCT
ftr-367	545	8	for	for	SCONJ
ftr-367	545	9	the	the	DET
ftr-367	545	10	employer	employer	NOUN
ftr-367	545	11	may	may	AUX
ftr-367	545	12	through	through	ADP
ftr-367	545	13	the	the	DET
ftr-367	545	14	matching	matching	NOUN
ftr-367	545	15	contributions	contribution	NOUN
ftr-367	545	16	attract	attract	VERB
ftr-367	545	17	more	more	ADJ
ftr-367	545	18	productive	productive	ADJ
ftr-367	545	19	workers	worker	NOUN
ftr-367	545	20	,	,	PUNCT
ftr-367	545	21	but	but	CCONJ
ftr-367	545	22	this	this	PRON
ftr-367	545	23	is	be	AUX
ftr-367	545	24	speculative	speculative	ADJ
ftr-367	545	25	.	.	PUNCT
ftr-367	546	1	115	115	NUM
ftr-367	546	2	.	.	PUNCT
ftr-367	547	1	note	note	VERB
ftr-367	547	2	that	that	SCONJ
ftr-367	547	3	the	the	DET
ftr-367	547	4	matching	matching	NOUN
ftr-367	547	5	contribution	contribution	NOUN
ftr-367	547	6	not	not	PART
ftr-367	547	7	only	only	ADV
ftr-367	547	8	added	add	VERB
ftr-367	547	9	to	to	ADP
ftr-367	547	10	the	the	DET
ftr-367	547	11	employees	employee	NOUN
ftr-367	547	12	own	own	VERB
ftr-367	547	13	savings	saving	NOUN
ftr-367	547	14	,	,	PUNCT
ftr-367	547	15	but	but	CCONJ
ftr-367	547	16	also	also	ADV
ftr-367	547	17	may	may	AUX
ftr-367	547	18	have	have	AUX
ftr-367	547	19	been	be	AUX
ftr-367	547	20	an	an	DET
ftr-367	547	21	important	important	ADJ
ftr-367	547	22	incentive	incentive	NOUN
ftr-367	547	23	for	for	ADP
ftr-367	547	24	the	the	DET
ftr-367	547	25	employees	employee	NOUN
ftr-367	547	26	to	to	ADP
ftr-367	547	27	2008	2008	NUM
ftr-367	547	28	]	]	PUNCT
ftr-367	547	29	slouching	slouch	VERB
ftr-367	547	30	towards	towards	ADP
ftr-367	547	31	a	a	DET
ftr-367	547	32	consumption	consumption	NOUN
ftr-367	547	33	tax	tax	NOUN
ftr-367	547	34	143	143	NUM
ftr-367	548	1	the	the	DET
ftr-367	548	2	second	second	ADJ
ftr-367	548	3	example	example	NOUN
ftr-367	548	4	is	be	AUX
ftr-367	548	5	a	a	DET
ftr-367	548	6	doctor	doctor	NOUN
ftr-367	548	7	’s	’s	PART
ftr-367	548	8	office	office	NOUN
ftr-367	548	9	,	,	PUNCT
ftr-367	548	10	which	which	PRON
ftr-367	548	11	employs	employ	VERB
ftr-367	548	12	the	the	DET
ftr-367	548	13	doctor	doctor	NOUN
ftr-367	548	14	and	and	CCONJ
ftr-367	548	15	eight	eight	NUM
ftr-367	548	16	other	other	ADJ
ftr-367	548	17	employees	employee	NOUN
ftr-367	548	18	.	.	PUNCT
ftr-367	549	1	the	the	DET
ftr-367	549	2	doctor	doctor	NOUN
ftr-367	549	3	,	,	PUNCT
ftr-367	549	4	who	who	PRON
ftr-367	549	5	is	be	AUX
ftr-367	549	6	age	age	NOUN
ftr-367	549	7	50	50	NUM
ftr-367	549	8	,	,	PUNCT
ftr-367	549	9	earns	earn	VERB
ftr-367	549	10	approximately	approximately	ADV
ftr-367	549	11	$	$	SYM
ftr-367	549	12	300,000	300,000	NUM
ftr-367	549	13	annually	annually	ADV
ftr-367	549	14	and	and	CCONJ
ftr-367	549	15	has	have	AUX
ftr-367	549	16	been	be	AUX
ftr-367	549	17	saving	save	VERB
ftr-367	549	18	$	$	SYM
ftr-367	549	19	45,000	45,000	NUM
ftr-367	549	20	annually	annually	ADV
ftr-367	549	21	in	in	ADP
ftr-367	549	22	his	his	PRON
ftr-367	549	23	retirement	retirement	NOUN
ftr-367	549	24	plan	plan	NOUN
ftr-367	549	25	.	.	PUNCT
ftr-367	550	1	he	he	PRON
ftr-367	550	2	has	have	VERB
ftr-367	550	3	a	a	DET
ftr-367	550	4	non	non	ADJ
ftr-367	550	5	-	-	ADJ
ftr-367	550	6	working	working	ADJ
ftr-367	550	7	spouse	spouse	NOUN
ftr-367	550	8	and	and	CCONJ
ftr-367	550	9	two	two	NUM
ftr-367	550	10	children	child	NOUN
ftr-367	550	11	.	.	PUNCT
ftr-367	551	1	in	in	ADP
ftr-367	551	2	addition	addition	NOUN
ftr-367	551	3	to	to	ADP
ftr-367	551	4	his	his	PRON
ftr-367	551	5	retirement	retirement	NOUN
ftr-367	551	6	savings	saving	NOUN
ftr-367	551	7	,	,	PUNCT
ftr-367	551	8	he	he	PRON
ftr-367	551	9	saves	save	VERB
ftr-367	551	10	$	$	SYM
ftr-367	551	11	30,000	30,000	NUM
ftr-367	551	12	each	each	DET
ftr-367	551	13	year	year	NOUN
ftr-367	551	14	outside	outside	ADP
ftr-367	551	15	the	the	DET
ftr-367	551	16	plan	plan	NOUN
ftr-367	551	17	,	,	PUNCT
ftr-367	551	18	which	which	PRON
ftr-367	551	19	he	he	PRON
ftr-367	551	20	divides	divide	VERB
ftr-367	551	21	equally	equally	ADV
ftr-367	551	22	between	between	ADP
ftr-367	551	23	stocks	stock	NOUN
ftr-367	551	24	(	(	PUNCT
ftr-367	551	25	mostly	mostly	ADV
ftr-367	551	26	through	through	ADP
ftr-367	551	27	a	a	DET
ftr-367	551	28	mutual	mutual	ADJ
ftr-367	551	29	fund	fund	NOUN
ftr-367	551	30	)	)	PUNCT
ftr-367	551	31	,	,	PUNCT
ftr-367	551	32	municipal	municipal	ADJ
ftr-367	551	33	bonds	bond	NOUN
ftr-367	551	34	,	,	PUNCT
ftr-367	551	35	and	and	CCONJ
ftr-367	551	36	real	real	ADJ
ftr-367	551	37	estate	estate	NOUN
ftr-367	551	38	.	.	PUNCT
ftr-367	552	1	he	he	PRON
ftr-367	552	2	also	also	ADV
ftr-367	552	3	contributes	contribute	VERB
ftr-367	552	4	$	$	SYM
ftr-367	552	5	5,000	5,000	NUM
ftr-367	552	6	to	to	PART
ftr-367	552	7	section	section	VERB
ftr-367	552	8	529	529	NUM
ftr-367	552	9	plans	plan	NOUN
ftr-367	552	10	for	for	ADP
ftr-367	552	11	each	each	PRON
ftr-367	552	12	of	of	ADP
ftr-367	552	13	his	his	PRON
ftr-367	552	14	children	child	NOUN
ftr-367	552	15	.	.	PUNCT
ftr-367	553	1	his	his	PRON
ftr-367	553	2	practice	practice	NOUN
ftr-367	553	3	currently	currently	ADV
ftr-367	553	4	sponsors	sponsor	VERB
ftr-367	553	5	two	two	NUM
ftr-367	553	6	plans	plan	NOUN
ftr-367	553	7	:	:	PUNCT
ftr-367	553	8	a	a	DET
ftr-367	553	9	safe	safe	ADJ
ftr-367	553	10	harbor	harbor	NOUN
ftr-367	553	11	“	"	PUNCT
ftr-367	553	12	match	match	VERB
ftr-367	553	13	”	"	PUNCT
ftr-367	553	14	401(k	401(k	PROPN
ftr-367	553	15	)	)	PUNCT
ftr-367	553	16	plan	plan	NOUN
ftr-367	553	17	and	and	CCONJ
ftr-367	553	18	an	an	DET
ftr-367	553	19	age	age	NOUN
ftr-367	553	20	-	-	PUNCT
ftr-367	553	21	weighted	weight	VERB
ftr-367	553	22	profit	profit	NOUN
ftr-367	553	23	-	-	PUNCT
ftr-367	553	24	sharing	share	VERB
ftr-367	553	25	plan	plan	NOUN
ftr-367	553	26	.	.	PUNCT
ftr-367	554	1	116	116	NUM
ftr-367	554	2	he	he	PRON
ftr-367	554	3	elects	elect	VERB
ftr-367	554	4	to	to	PART
ftr-367	554	5	contribute	contribute	VERB
ftr-367	554	6	$	$	SYM
ftr-367	554	7	20,000	20,000	NUM
ftr-367	554	8	to	to	ADP
ftr-367	554	9	the	the	DET
ftr-367	554	10	401(k	401(k	PROPN
ftr-367	554	11	)	)	PUNCT
ftr-367	554	12	plan	plan	NOUN
ftr-367	554	13	(	(	PUNCT
ftr-367	554	14	which	which	PRON
ftr-367	554	15	included	include	VERB
ftr-367	554	16	a	a	DET
ftr-367	554	17	$	$	SYM
ftr-367	554	18	5,000	5,000	NUM
ftr-367	554	19	“	"	PUNCT
ftr-367	554	20	catch	catch	VERB
ftr-367	554	21	-	-	PUNCT
ftr-367	554	22	up	up	ADP
ftr-367	554	23	”	"	PUNCT
ftr-367	554	24	contribution	contribution	NOUN
ftr-367	554	25	)	)	PUNCT
ftr-367	554	26	and	and	CCONJ
ftr-367	554	27	receives	receive	VERB
ftr-367	554	28	a	a	DET
ftr-367	554	29	matching	matching	NOUN
ftr-367	554	30	contribution	contribution	NOUN
ftr-367	554	31	of	of	ADP
ftr-367	554	32	$	$	SYM
ftr-367	554	33	8,000	8,000	NUM
ftr-367	554	34	,	,	PUNCT
ftr-367	554	35	for	for	ADP
ftr-367	554	36	a	a	DET
ftr-367	554	37	total	total	ADJ
ftr-367	554	38	contribution	contribution	NOUN
ftr-367	554	39	of	of	ADP
ftr-367	554	40	$	$	SYM
ftr-367	554	41	28,000	28,000	NUM
ftr-367	554	42	.	.	PUNCT
ftr-367	555	1	his	his	PRON
ftr-367	555	2	practice	practice	NOUN
ftr-367	555	3	also	also	ADV
ftr-367	555	4	contributes	contribute	VERB
ftr-367	555	5	$	$	SYM
ftr-367	555	6	17,000	17,000	NUM
ftr-367	555	7	to	to	ADP
ftr-367	555	8	his	his	PRON
ftr-367	555	9	account	account	NOUN
ftr-367	555	10	in	in	ADP
ftr-367	555	11	an	an	DET
ftr-367	555	12	age	age	NOUN
ftr-367	555	13	-	-	PUNCT
ftr-367	555	14	weighted	weight	VERB
ftr-367	555	15	profit	profit	NOUN
ftr-367	555	16	-	-	PUNCT
ftr-367	555	17	sharing	share	VERB
ftr-367	555	18	plan	plan	NOUN
ftr-367	555	19	.	.	PUNCT
ftr-367	556	1	four	four	NUM
ftr-367	556	2	of	of	ADP
ftr-367	556	3	the	the	DET
ftr-367	556	4	employees	employee	NOUN
ftr-367	556	5	elect	elect	VERB
ftr-367	556	6	to	to	PART
ftr-367	556	7	participate	participate	VERB
ftr-367	556	8	in	in	ADP
ftr-367	556	9	the	the	DET
ftr-367	556	10	401(k	401(k	PROPN
ftr-367	556	11	)	)	PUNCT
ftr-367	556	12	plan	plan	NOUN
ftr-367	556	13	and	and	CCONJ
ftr-367	556	14	six	six	NUM
ftr-367	556	15	employees	employee	NOUN
ftr-367	556	16	participate	participate	VERB
ftr-367	556	17	in	in	ADP
ftr-367	556	18	the	the	DET
ftr-367	556	19	age	age	NOUN
ftr-367	556	20	-	-	PUNCT
ftr-367	556	21	weighted	weight	VERB
ftr-367	556	22	profit	profit	NOUN
ftr-367	556	23	sharing	sharing	NOUN
ftr-367	556	24	plan	plan	NOUN
ftr-367	556	25	.	.	PUNCT
ftr-367	557	1	the	the	DET
ftr-367	557	2	doctor	doctor	NOUN
ftr-367	557	3	contributes	contribute	VERB
ftr-367	557	4	$	$	SYM
ftr-367	557	5	8,000	8,000	NUM
ftr-367	557	6	in	in	ADP
ftr-367	557	7	matching	match	VERB
ftr-367	557	8	contributions	contribution	NOUN
ftr-367	557	9	to	to	ADP
ftr-367	557	10	the	the	DET
ftr-367	557	11	401(k	401(k	PROPN
ftr-367	557	12	)	)	PUNCT
ftr-367	557	13	plan	plan	NOUN
ftr-367	557	14	and	and	CCONJ
ftr-367	557	15	$	$	SYM
ftr-367	557	16	6,000	6,000	NUM
ftr-367	557	17	to	to	ADP
ftr-367	557	18	the	the	DET
ftr-367	557	19	age	age	NOUN
ftr-367	557	20	-	-	PUNCT
ftr-367	557	21	weighted	weight	VERB
ftr-367	557	22	profit	profit	NOUN
ftr-367	557	23	sharing	sharing	NOUN
ftr-367	557	24	plan	plan	NOUN
ftr-367	557	25	for	for	ADP
ftr-367	557	26	the	the	DET
ftr-367	557	27	employees	employee	NOUN
ftr-367	557	28	.	.	PUNCT
ftr-367	558	1	in	in	ADP
ftr-367	558	2	addition	addition	NOUN
ftr-367	558	3	,	,	PUNCT
ftr-367	558	4	the	the	DET
ftr-367	558	5	doctor	doctor	NOUN
ftr-367	558	6	pays	pay	VERB
ftr-367	558	7	$	$	SYM
ftr-367	558	8	500	500	NUM
ftr-367	558	9	for	for	ADP
ftr-367	558	10	administrative	administrative	ADJ
ftr-367	558	11	expenses	expense	NOUN
ftr-367	558	12	for	for	ADP
ftr-367	558	13	the	the	DET
ftr-367	558	14	401(k	401(k	PROPN
ftr-367	558	15	)	)	PUNCT
ftr-367	558	16	plan	plan	NOUN
ftr-367	558	17	and	and	CCONJ
ftr-367	558	18	$	$	SYM
ftr-367	558	19	750	750	NUM
ftr-367	558	20	for	for	ADP
ftr-367	558	21	the	the	DET
ftr-367	558	22	age	age	NOUN
ftr-367	558	23	-	-	PUNCT
ftr-367	558	24	weighted	weight	VERB
ftr-367	558	25	profit	profit	NOUN
ftr-367	558	26	-	-	PUNCT
ftr-367	558	27	sharing	share	VERB
ftr-367	558	28	plan	plan	NOUN
ftr-367	558	29	.	.	PUNCT
ftr-367	559	1	if	if	SCONJ
ftr-367	559	2	the	the	DET
ftr-367	559	3	white	white	PROPN
ftr-367	559	4	house	house	PROPN
ftr-367	559	5	’s	’s	PART
ftr-367	559	6	savings	saving	NOUN
ftr-367	559	7	proposals	proposal	NOUN
ftr-367	559	8	are	be	AUX
ftr-367	559	9	enacted	enact	VERB
ftr-367	559	10	,	,	PUNCT
ftr-367	559	11	the	the	DET
ftr-367	559	12	doctor	doctor	NOUN
ftr-367	559	13	could	could	AUX
ftr-367	559	14	set	set	VERB
ftr-367	559	15	up	up	ADP
ftr-367	559	16	rsas	rsa	NOUN
ftr-367	559	17	and	and	CCONJ
ftr-367	559	18	lsas	lsa	NOUN
ftr-367	559	19	for	for	ADP
ftr-367	559	20	himself	himself	PRON
ftr-367	559	21	and	and	CCONJ
ftr-367	559	22	his	his	PRON
ftr-367	559	23	spouse	spouse	NOUN
ftr-367	559	24	,	,	PUNCT
ftr-367	559	25	in	in	ADP
ftr-367	559	26	which	which	PRON
ftr-367	559	27	he	he	PRON
ftr-367	559	28	can	can	AUX
ftr-367	559	29	deposit	deposit	VERB
ftr-367	559	30	$	$	SYM
ftr-367	559	31	30,000	30,000	NUM
ftr-367	559	32	.	.	PUNCT
ftr-367	560	1	let	let	VERB
ftr-367	560	2	us	we	PRON
ftr-367	560	3	assume	assume	VERB
ftr-367	560	4	,	,	PUNCT
ftr-367	560	5	however	however	ADV
ftr-367	560	6	,	,	PUNCT
ftr-367	560	7	that	that	SCONJ
ftr-367	560	8	the	the	DET
ftr-367	560	9	doctor	doctor	NOUN
ftr-367	560	10	will	will	AUX
ftr-367	560	11	want	want	VERB
ftr-367	560	12	to	to	PART
ftr-367	560	13	move	move	VERB
ftr-367	560	14	$	$	SYM
ftr-367	560	15	10,000	10,000	NUM
ftr-367	560	16	of	of	ADP
ftr-367	560	17	his	his	PRON
ftr-367	560	18	non	non	ADJ
ftr-367	560	19	-	-	ADJ
ftr-367	560	20	plan	plan	ADJ
ftr-367	560	21	investments	investment	NOUN
ftr-367	560	22	into	into	ADP
ftr-367	560	23	the	the	DET
ftr-367	560	24	lsas	lsa	NOUN
ftr-367	560	25	,	,	PUNCT
ftr-367	560	26	reducing	reduce	VERB
ftr-367	560	27	the	the	DET
ftr-367	560	28	amount	amount	NOUN
ftr-367	560	29	of	of	ADP
ftr-367	560	30	qualified	qualified	ADJ
ftr-367	560	31	plan	plan	NOUN
ftr-367	560	32	savings	saving	NOUN
ftr-367	560	33	that	that	PRON
ftr-367	560	34	he	he	PRON
ftr-367	560	35	can	can	AUX
ftr-367	560	36	shift	shift	VERB
ftr-367	560	37	to	to	ADP
ftr-367	560	38	the	the	DET
ftr-367	560	39	rsa	rsa	NOUN
ftr-367	560	40	/	/	SYM
ftr-367	560	41	lsas	lsa	NOUN
ftr-367	560	42	for	for	ADP
ftr-367	560	43	himself	himself	PRON
ftr-367	560	44	and	and	CCONJ
ftr-367	560	45	his	his	PRON
ftr-367	560	46	spouse	spouse	NOUN
ftr-367	560	47	to	to	ADP
ftr-367	560	48	$	$	SYM
ftr-367	560	49	20,000	20,000	NUM
ftr-367	560	50	.	.	PUNCT
ftr-367	561	1	but	but	CCONJ
ftr-367	561	2	since	since	SCONJ
ftr-367	561	3	the	the	DET
ftr-367	561	4	rsa	rsa	PROPN
ftr-367	561	5	/	/	SYM
ftr-367	561	6	lsas	lsa	NOUN
ftr-367	561	7	are	be	AUX
ftr-367	561	8	made	make	VERB
ftr-367	561	9	with	with	ADP
ftr-367	561	10	after	after	ADP
ftr-367	561	11	-	-	PUNCT
ftr-367	561	12	tax	tax	NOUN
ftr-367	561	13	contributions	contribution	NOUN
ftr-367	561	14	,	,	PUNCT
ftr-367	561	15	the	the	DET
ftr-367	561	16	$	$	SYM
ftr-367	561	17	20,000	20,000	NUM
ftr-367	561	18	before	before	ADP
ftr-367	561	19	-	-	PUNCT
ftr-367	561	20	tax	tax	NOUN
ftr-367	561	21	contribution	contribution	NOUN
ftr-367	561	22	limit	limit	NOUN
ftr-367	561	23	is	be	AUX
ftr-367	561	24	the	the	DET
ftr-367	561	25	equivalent	equivalent	NOUN
ftr-367	561	26	of	of	ADP
ftr-367	561	27	a	a	DET
ftr-367	561	28	$	$	SYM
ftr-367	561	29	31,250	31,250	NUM
ftr-367	561	30	after	after	ADP
ftr-367	561	31	-	-	PUNCT
ftr-367	561	32	tax	tax	NOUN
ftr-367	561	33	contribution	contribution	NOUN
ftr-367	561	34	(	(	PUNCT
ftr-367	561	35	the	the	DET
ftr-367	561	36	basis	basis	NOUN
ftr-367	561	37	on	on	ADP
ftr-367	561	38	which	which	PRON
ftr-367	561	39	his	his	PRON
ftr-367	561	40	contributions	contribution	NOUN
ftr-367	561	41	were	be	AUX
ftr-367	561	42	made	make	VERB
ftr-367	561	43	to	to	ADP
ftr-367	561	44	the	the	DET
ftr-367	561	45	qualified	qualified	ADJ
ftr-367	561	46	plans	plan	NOUN
ftr-367	561	47	)	)	PUNCT
ftr-367	561	48	.	.	PUNCT
ftr-367	562	1	117	117	NUM
ftr-367	562	2	the	the	DET
ftr-367	562	3	doctor	doctor	NOUN
ftr-367	562	4	can	can	AUX
ftr-367	562	5	now	now	ADV
ftr-367	562	6	contribute	contribute	VERB
ftr-367	562	7	$	$	SYM
ftr-367	562	8	31,500	31,500	NUM
ftr-367	562	9	to	to	ADP
ftr-367	562	10	the	the	DET
ftr-367	562	11	lsa	lsa	NOUN
ftr-367	562	12	/	/	SYM
ftr-367	562	13	rsas	rsa	NOUN
ftr-367	562	14	that	that	PRON
ftr-367	562	15	would	would	AUX
ftr-367	562	16	have	have	AUX
ftr-367	562	17	been	be	AUX
ftr-367	562	18	contributed	contribute	VERB
ftr-367	562	19	to	to	ADP
ftr-367	562	20	the	the	DET
ftr-367	562	21	retirement	retirement	NOUN
ftr-367	562	22	plans	plan	NOUN
ftr-367	562	23	,	,	PUNCT
ftr-367	562	24	which	which	PRON
ftr-367	562	25	accounts	account	VERB
ftr-367	562	26	for	for	ADP
ftr-367	562	27	all	all	PRON
ftr-367	562	28	but	but	CCONJ
ftr-367	562	29	$	$	SYM
ftr-367	562	30	13,500	13,500	NUM
ftr-367	562	31	of	of	ADP
ftr-367	562	32	what	what	PRON
ftr-367	562	33	the	the	DET
ftr-367	562	34	doctor	doctor	NOUN
ftr-367	562	35	would	would	AUX
ftr-367	562	36	,	,	PUNCT
ftr-367	562	37	but	but	CCONJ
ftr-367	562	38	for	for	ADP
ftr-367	562	39	the	the	DET
ftr-367	562	40	rsa	rsa	PROPN
ftr-367	562	41	/	/	SYM
ftr-367	562	42	lsa	lsa	NOUN
ftr-367	562	43	vehicles	vehicle	NOUN
ftr-367	562	44	,	,	PUNCT
ftr-367	562	45	have	have	AUX
ftr-367	562	46	contributed	contribute	VERB
ftr-367	562	47	to	to	ADP
ftr-367	562	48	the	the	DET
ftr-367	562	49	practice	practice	NOUN
ftr-367	562	50	’s	’s	PART
ftr-367	562	51	qualified	qualified	ADJ
ftr-367	562	52	plans	plan	NOUN
ftr-367	562	53	.	.	PUNCT
ftr-367	563	1	the	the	DET
ftr-367	563	2	doctor	doctor	NOUN
ftr-367	563	3	has	have	VERB
ftr-367	563	4	a	a	DET
ftr-367	563	5	choice	choice	NOUN
ftr-367	563	6	of	of	ADP
ftr-367	563	7	what	what	PRON
ftr-367	563	8	to	to	PART
ftr-367	563	9	do	do	AUX
ftr-367	563	10	with	with	ADP
ftr-367	563	11	the	the	DET
ftr-367	563	12	$	$	SYM
ftr-367	563	13	13,500	13,500	NUM
ftr-367	563	14	.	.	PUNCT
ftr-367	564	1	first	first	ADV
ftr-367	564	2	,	,	PUNCT
ftr-367	564	3	the	the	DET
ftr-367	564	4	dividend	dividend	NOUN
ftr-367	564	5	exclusion	exclusion	NOUN
ftr-367	564	6	,	,	PUNCT
ftr-367	564	7	and	and	CCONJ
ftr-367	564	8	the	the	DET
ftr-367	564	9	shift	shift	NOUN
ftr-367	564	10	of	of	ADP
ftr-367	564	11	some	some	DET
ftr-367	564	12	non	non	ADJ
ftr-367	564	13	-	-	ADJ
ftr-367	564	14	plan	plan	ADJ
ftr-367	564	15	savings	saving	NOUN
ftr-367	564	16	to	to	ADP
ftr-367	564	17	the	the	DET
ftr-367	564	18	lsas	lsa	NOUN
ftr-367	564	19	,	,	PUNCT
ftr-367	564	20	will	will	AUX
ftr-367	564	21	have	have	AUX
ftr-367	564	22	increased	increase	VERB
ftr-367	564	23	the	the	DET
ftr-367	564	24	future	future	ADJ
ftr-367	564	25	effective	effective	ADJ
ftr-367	564	26	aftertax	aftertax	ADJ
ftr-367	564	27	rate	rate	NOUN
ftr-367	564	28	of	of	ADP
ftr-367	564	29	return	return	NOUN
ftr-367	564	30	on	on	ADP
ftr-367	564	31	those	those	DET
ftr-367	564	32	investments	investment	NOUN
ftr-367	564	33	,	,	PUNCT
ftr-367	564	34	which	which	PRON
ftr-367	564	35	might	might	AUX
ftr-367	564	36	result	result	VERB
ftr-367	564	37	in	in	ADP
ftr-367	564	38	the	the	DET
ftr-367	564	39	doctor	doctor	NOUN
ftr-367	564	40	deciding	decide	VERB
ftr-367	564	41	to	to	PART
ftr-367	564	42	reduce	reduce	VERB
ftr-367	564	43	his	his	PRON
ftr-367	564	44	aggregate	aggregate	ADJ
ftr-367	564	45	savings	saving	NOUN
ftr-367	564	46	.	.	PUNCT
ftr-367	565	1	a	a	DET
ftr-367	565	2	second	second	ADJ
ftr-367	565	3	choice	choice	NOUN
ftr-367	565	4	would	would	AUX
ftr-367	565	5	be	be	AUX
ftr-367	565	6	to	to	PART
ftr-367	565	7	shift	shift	VERB
ftr-367	565	8	some	some	PRON
ftr-367	565	9	of	of	ADP
ftr-367	565	10	the	the	DET
ftr-367	565	11	$	$	SYM
ftr-367	565	12	13,500	13,500	NUM
ftr-367	565	13	to	to	PART
ftr-367	565	14	lsas	lsa	NOUN
ftr-367	565	15	for	for	ADP
ftr-367	565	16	his	his	PRON
ftr-367	565	17	two	two	NUM
ftr-367	565	18	children	child	NOUN
ftr-367	565	19	,	,	PUNCT
ftr-367	565	20	if	if	SCONJ
ftr-367	565	21	that	that	PRON
ftr-367	565	22	fits	fit	VERB
ftr-367	565	23	with	with	ADP
ftr-367	565	24	his	his	PRON
ftr-367	565	25	family	family	NOUN
ftr-367	565	26	wealth	wealth	NOUN
ftr-367	565	27	-	-	PUNCT
ftr-367	565	28	management	management	NOUN
ftr-367	565	29	strategies	strategy	NOUN
ftr-367	565	30	.	.	PUNCT
ftr-367	566	1	this	this	DET
ftr-367	566	2	choice	choice	NOUN
ftr-367	566	3	would	would	AUX
ftr-367	566	4	allow	allow	VERB
ftr-367	566	5	the	the	DET
ftr-367	566	6	doctor	doctor	NOUN
ftr-367	566	7	to	to	PART
ftr-367	566	8	save	save	VERB
ftr-367	566	9	at	at	ADV
ftr-367	566	10	all	all	ADV
ftr-367	566	11	,	,	PUNCT
ftr-367	566	12	since	since	SCONJ
ftr-367	566	13	they	they	PRON
ftr-367	566	14	would	would	AUX
ftr-367	566	15	not	not	PART
ftr-367	566	16	have	have	AUX
ftr-367	566	17	received	receive	VERB
ftr-367	566	18	the	the	DET
ftr-367	566	19	matching	matching	NOUN
ftr-367	566	20	contributions	contribution	NOUN
ftr-367	566	21	if	if	SCONJ
ftr-367	566	22	they	they	PRON
ftr-367	566	23	had	have	AUX
ftr-367	566	24	not	not	PART
ftr-367	566	25	contributed	contribute	VERB
ftr-367	566	26	to	to	ADP
ftr-367	566	27	the	the	DET
ftr-367	566	28	401(k	401(k	PROPN
ftr-367	566	29	)	)	PUNCT
ftr-367	566	30	plan	plan	VERB
ftr-367	566	31	themselves	themselves	PRON
ftr-367	566	32	.	.	PUNCT
ftr-367	567	1	116	116	NUM
ftr-367	567	2	.	.	PUNCT
ftr-367	568	1	for	for	SCONJ
ftr-367	568	2	details	detail	NOUN
ftr-367	568	3	on	on	ADP
ftr-367	568	4	age	age	NOUN
ftr-367	568	5	-	-	PUNCT
ftr-367	568	6	weighted	weight	VERB
ftr-367	568	7	profit	profit	NOUN
ftr-367	568	8	-	-	PUNCT
ftr-367	568	9	sharing	share	VERB
ftr-367	568	10	plans	plan	NOUN
ftr-367	568	11	,	,	PUNCT
ftr-367	568	12	see	see	VERB
ftr-367	568	13	,	,	PUNCT
ftr-367	568	14	orszag	orszag	PROPN
ftr-367	568	15	&	&	CCONJ
ftr-367	568	16	stein	stein	PROPN
ftr-367	568	17	,	,	PUNCT
ftr-367	568	18	supra	supra	PROPN
ftr-367	568	19	note	note	PROPN
ftr-367	568	20	72	72	NUM
ftr-367	568	21	.	.	PUNCT
ftr-367	568	22	117	117	NUM
ftr-367	568	23	.	.	PUNCT
ftr-367	569	1	see	see	VERB
ftr-367	569	2	,	,	PUNCT
ftr-367	569	3	supra	supra	PROPN
ftr-367	569	4	note	note	PROPN
ftr-367	569	5	109	109	NUM
ftr-367	569	6	,	,	PUNCT
ftr-367	569	7	and	and	CCONJ
ftr-367	569	8	accompanying	accompany	VERB
ftr-367	569	9	text	text	NOUN
ftr-367	569	10	.	.	PUNCT
ftr-367	570	1	144	144	NUM
ftr-367	570	2	florida	florida	PROPN
ftr-367	570	3	tax	tax	PROPN
ftr-367	570	4	review	review	NOUN
ftr-367	570	5	[	[	X
ftr-367	570	6	vol	vol	NOUN
ftr-367	570	7	.	.	PUNCT
ftr-367	570	8	9:2	9:2	NUM
ftr-367	570	9	achieve	achieve	VERB
ftr-367	570	10	the	the	DET
ftr-367	570	11	same	same	ADJ
ftr-367	570	12	deferral	deferral	NOUN
ftr-367	570	13	that	that	PRON
ftr-367	570	14	he	he	PRON
ftr-367	570	15	accomplished	accomplish	VERB
ftr-367	570	16	through	through	ADP
ftr-367	570	17	qualified	qualified	ADJ
ftr-367	570	18	plans	plan	NOUN
ftr-367	570	19	without	without	ADP
ftr-367	570	20	the	the	DET
ftr-367	570	21	use	use	NOUN
ftr-367	570	22	of	of	ADP
ftr-367	570	23	any	any	DET
ftr-367	570	24	qualified	qualified	ADJ
ftr-367	570	25	plan	plan	NOUN
ftr-367	570	26	.	.	PUNCT
ftr-367	571	1	if	if	SCONJ
ftr-367	571	2	the	the	DET
ftr-367	571	3	doctor	doctor	NOUN
ftr-367	571	4	makes	make	VERB
ftr-367	571	5	this	this	DET
ftr-367	571	6	choice	choice	NOUN
ftr-367	571	7	,	,	PUNCT
ftr-367	571	8	his	his	PRON
ftr-367	571	9	employees	employee	NOUN
ftr-367	571	10	will	will	AUX
ftr-367	571	11	lose	lose	VERB
ftr-367	571	12	the	the	DET
ftr-367	571	13	$	$	SYM
ftr-367	571	14	14,000	14,000	NUM
ftr-367	571	15	that	that	PRON
ftr-367	571	16	the	the	DET
ftr-367	571	17	doctor	doctor	NOUN
ftr-367	571	18	had	have	AUX
ftr-367	571	19	been	be	AUX
ftr-367	571	20	contributing	contribute	VERB
ftr-367	571	21	for	for	ADP
ftr-367	571	22	them	they	PRON
ftr-367	571	23	and	and	CCONJ
ftr-367	571	24	the	the	DET
ftr-367	571	25	advantages	advantage	NOUN
ftr-367	571	26	of	of	ADP
ftr-367	571	27	a	a	DET
ftr-367	571	28	workplace	workplace	NOUN
ftr-367	571	29	savings	saving	NOUN
ftr-367	571	30	program	program	NOUN
ftr-367	571	31	.	.	PUNCT
ftr-367	572	1	but	but	CCONJ
ftr-367	572	2	suppose	suppose	VERB
ftr-367	572	3	that	that	SCONJ
ftr-367	572	4	the	the	DET
ftr-367	572	5	doctor	doctor	NOUN
ftr-367	572	6	neither	neither	CCONJ
ftr-367	572	7	wishes	wish	VERB
ftr-367	572	8	to	to	PART
ftr-367	572	9	reduce	reduce	VERB
ftr-367	572	10	his	his	PRON
ftr-367	572	11	savings	saving	NOUN
ftr-367	572	12	rate	rate	NOUN
ftr-367	572	13	nor	nor	CCONJ
ftr-367	572	14	establish	establish	VERB
ftr-367	572	15	lsas	lsa	NOUN
ftr-367	572	16	for	for	ADP
ftr-367	572	17	his	his	PRON
ftr-367	572	18	children	child	NOUN
ftr-367	572	19	;	;	PUNCT
ftr-367	572	20	in	in	ADP
ftr-367	572	21	that	that	DET
ftr-367	572	22	case	case	NOUN
ftr-367	572	23	,	,	PUNCT
ftr-367	572	24	he	he	PRON
ftr-367	572	25	will	will	AUX
ftr-367	572	26	still	still	ADV
ftr-367	572	27	have	have	VERB
ftr-367	572	28	$	$	SYM
ftr-367	572	29	13,500	13,500	NUM
ftr-367	572	30	he	he	PRON
ftr-367	572	31	will	will	AUX
ftr-367	572	32	want	want	VERB
ftr-367	572	33	to	to	PART
ftr-367	572	34	defer	defer	VERB
ftr-367	572	35	to	to	ADP
ftr-367	572	36	a	a	DET
ftr-367	572	37	qualified	qualified	ADJ
ftr-367	572	38	plan	plan	NOUN
ftr-367	572	39	.	.	PUNCT
ftr-367	573	1	one	one	NUM
ftr-367	573	2	option	option	NOUN
ftr-367	573	3	would	would	AUX
ftr-367	573	4	be	be	AUX
ftr-367	573	5	for	for	SCONJ
ftr-367	573	6	him	he	PRON
ftr-367	573	7	to	to	PART
ftr-367	573	8	establish	establish	VERB
ftr-367	573	9	a	a	DET
ftr-367	573	10	simple	simple	ADJ
ftr-367	573	11	401(k	401(k	PROPN
ftr-367	573	12	)	)	PUNCT
ftr-367	573	13	plan	plan	NOUN
ftr-367	573	14	,	,	PUNCT
ftr-367	573	15	which	which	PRON
ftr-367	573	16	requires	require	VERB
ftr-367	573	17	a	a	DET
ftr-367	573	18	matching	matching	NOUN
ftr-367	573	19	contribution	contribution	NOUN
ftr-367	573	20	equal	equal	ADJ
ftr-367	573	21	to	to	ADP
ftr-367	573	22	the	the	DET
ftr-367	573	23	first	first	ADJ
ftr-367	573	24	3	3	NUM
ftr-367	573	25	%	%	NOUN
ftr-367	573	26	of	of	ADP
ftr-367	573	27	compensation	compensation	NOUN
ftr-367	573	28	.	.	PUNCT
ftr-367	574	1	118	118	NUM
ftr-367	574	2	the	the	DET
ftr-367	574	3	doctor	doctor	NOUN
ftr-367	574	4	could	could	AUX
ftr-367	574	5	effectively	effectively	ADV
ftr-367	574	6	contribute	contribute	VERB
ftr-367	574	7	the	the	DET
ftr-367	574	8	entire	entire	ADJ
ftr-367	574	9	$	$	SYM
ftr-367	574	10	13,500	13,500	NUM
ftr-367	574	11	to	to	ADP
ftr-367	574	12	the	the	DET
ftr-367	574	13	plan	plan	NOUN
ftr-367	574	14	and	and	CCONJ
ftr-367	574	15	his	his	PRON
ftr-367	574	16	contributions	contribution	NOUN
ftr-367	574	17	on	on	ADP
ftr-367	574	18	behalf	behalf	NOUN
ftr-367	574	19	of	of	ADP
ftr-367	574	20	his	his	PRON
ftr-367	574	21	other	other	ADJ
ftr-367	574	22	employees	employee	NOUN
ftr-367	574	23	to	to	ADP
ftr-367	574	24	this	this	DET
ftr-367	574	25	plan	plan	NOUN
ftr-367	574	26	would	would	AUX
ftr-367	574	27	be	be	AUX
ftr-367	574	28	$	$	SYM
ftr-367	574	29	4,800	4,800	NUM
ftr-367	574	30	.	.	PUNCT
ftr-367	575	1	he	he	PRON
ftr-367	575	2	would	would	AUX
ftr-367	575	3	not	not	PART
ftr-367	575	4	need	need	VERB
ftr-367	575	5	to	to	PART
ftr-367	575	6	make	make	VERB
ftr-367	575	7	any	any	DET
ftr-367	575	8	contributions	contribution	NOUN
ftr-367	575	9	to	to	ADP
ftr-367	575	10	the	the	DET
ftr-367	575	11	age	age	NOUN
ftr-367	575	12	-	-	PUNCT
ftr-367	575	13	weighted	weight	VERB
ftr-367	575	14	profit	profit	NOUN
ftr-367	575	15	-	-	PUNCT
ftr-367	575	16	sharing	share	VERB
ftr-367	575	17	plan	plan	NOUN
ftr-367	575	18	,	,	PUNCT
ftr-367	575	19	which	which	PRON
ftr-367	575	20	he	he	PRON
ftr-367	575	21	could	could	AUX
ftr-367	575	22	freeze	freeze	VERB
ftr-367	575	23	or	or	CCONJ
ftr-367	575	24	terminate	terminate	VERB
ftr-367	575	25	.	.	PUNCT
ftr-367	576	1	the	the	DET
ftr-367	576	2	other	other	ADJ
ftr-367	576	3	employees	employee	NOUN
ftr-367	576	4	would	would	AUX
ftr-367	576	5	thus	thus	ADV
ftr-367	576	6	lose	lose	VERB
ftr-367	576	7	66	66	NUM
ftr-367	576	8	%	%	NOUN
ftr-367	576	9	of	of	ADP
ftr-367	576	10	the	the	DET
ftr-367	576	11	employer	employer	NOUN
ftr-367	576	12	-	-	PUNCT
ftr-367	576	13	provided	provide	VERB
ftr-367	576	14	benefits	benefit	NOUN
ftr-367	576	15	that	that	PRON
ftr-367	576	16	would	would	AUX
ftr-367	576	17	have	have	AUX
ftr-367	576	18	otherwise	otherwise	ADV
ftr-367	576	19	been	be	AUX
ftr-367	576	20	made	make	VERB
ftr-367	576	21	to	to	ADP
ftr-367	576	22	their	their	PRON
ftr-367	576	23	accounts	account	NOUN
ftr-367	576	24	.	.	PUNCT
ftr-367	577	1	moreover	moreover	ADV
ftr-367	577	2	,	,	PUNCT
ftr-367	577	3	some	some	PRON
ftr-367	577	4	of	of	ADP
ftr-367	577	5	the	the	DET
ftr-367	577	6	doctor	doctor	NOUN
ftr-367	577	7	’s	’s	PART
ftr-367	577	8	employees	employee	NOUN
ftr-367	577	9	might	might	AUX
ftr-367	577	10	reduce	reduce	VERB
ftr-367	577	11	their	their	PRON
ftr-367	577	12	elective	elective	ADJ
ftr-367	577	13	contributions	contribution	NOUN
ftr-367	577	14	in	in	ADP
ftr-367	577	15	response	response	NOUN
ftr-367	577	16	to	to	ADP
ftr-367	577	17	the	the	DET
ftr-367	577	18	reduction	reduction	NOUN
ftr-367	577	19	in	in	ADP
ftr-367	577	20	the	the	DET
ftr-367	577	21	employer	employer	NOUN
ftr-367	577	22	matching	matching	NOUN
ftr-367	577	23	contributions	contribution	NOUN
ftr-367	577	24	.	.	PUNCT
ftr-367	578	1	this	this	DET
ftr-367	578	2	article	article	NOUN
ftr-367	578	3	does	do	AUX
ftr-367	578	4	not	not	PART
ftr-367	578	5	make	make	VERB
ftr-367	578	6	a	a	DET
ftr-367	578	7	claim	claim	NOUN
ftr-367	578	8	that	that	SCONJ
ftr-367	578	9	all	all	DET
ftr-367	578	10	firms	firm	NOUN
ftr-367	578	11	,	,	PUNCT
ftr-367	578	12	or	or	CCONJ
ftr-367	578	13	even	even	ADV
ftr-367	578	14	all	all	DET
ftr-367	578	15	small	small	ADJ
ftr-367	578	16	firms	firm	NOUN
ftr-367	578	17	,	,	PUNCT
ftr-367	578	18	would	would	AUX
ftr-367	578	19	discontinue	discontinue	VERB
ftr-367	578	20	plan	plan	NOUN
ftr-367	578	21	sponsorship	sponsorship	NOUN
ftr-367	578	22	or	or	CCONJ
ftr-367	578	23	reduce	reduce	VERB
ftr-367	578	24	employer	employer	NOUN
ftr-367	578	25	-	-	PUNCT
ftr-367	578	26	funded	fund	VERB
ftr-367	578	27	benefits	benefit	NOUN
ftr-367	578	28	for	for	ADP
ftr-367	578	29	rank	rank	NOUN
ftr-367	578	30	-	-	PUNCT
ftr-367	578	31	and	and	CCONJ
ftr-367	578	32	-	-	PUNCT
ftr-367	578	33	file	file	NOUN
ftr-367	578	34	employees	employee	NOUN
ftr-367	578	35	in	in	ADP
ftr-367	578	36	response	response	NOUN
ftr-367	578	37	to	to	ADP
ftr-367	578	38	the	the	DET
ftr-367	578	39	white	white	PROPN
ftr-367	578	40	house	house	PROPN
ftr-367	578	41	savings	saving	NOUN
ftr-367	578	42	proposals	proposal	NOUN
ftr-367	578	43	.	.	PUNCT
ftr-367	579	1	nor	nor	CCONJ
ftr-367	579	2	does	do	AUX
ftr-367	579	3	it	it	PRON
ftr-367	579	4	argue	argue	VERB
ftr-367	579	5	that	that	SCONJ
ftr-367	579	6	firms	firm	NOUN
ftr-367	579	7	that	that	PRON
ftr-367	579	8	do	do	AUX
ftr-367	579	9	not	not	PART
ftr-367	579	10	currently	currently	ADV
ftr-367	579	11	have	have	VERB
ftr-367	579	12	retirement	retirement	NOUN
ftr-367	579	13	plans	plan	NOUN
ftr-367	579	14	would	would	AUX
ftr-367	579	15	never	never	ADV
ftr-367	579	16	adopt	adopt	VERB
ftr-367	579	17	them	they	PRON
ftr-367	579	18	if	if	SCONJ
ftr-367	579	19	the	the	DET
ftr-367	579	20	bush	bush	PROPN
ftr-367	579	21	savings	saving	NOUN
ftr-367	579	22	proposals	proposal	NOUN
ftr-367	579	23	are	be	AUX
ftr-367	579	24	enacted	enact	VERB
ftr-367	579	25	.	.	PUNCT
ftr-367	580	1	as	as	SCONJ
ftr-367	580	2	the	the	DET
ftr-367	580	3	article	article	NOUN
ftr-367	580	4	earlier	early	ADV
ftr-367	580	5	observed	observe	VERB
ftr-367	580	6	,	,	PUNCT
ftr-367	580	7	there	there	PRON
ftr-367	580	8	is	be	VERB
ftr-367	580	9	an	an	DET
ftr-367	580	10	array	array	NOUN
ftr-367	580	11	of	of	ADP
ftr-367	580	12	reasons	reason	NOUN
ftr-367	580	13	that	that	PRON
ftr-367	580	14	firms	firm	NOUN
ftr-367	580	15	sponsor	sponsor	VERB
ftr-367	580	16	plans	plan	NOUN
ftr-367	580	17	,	,	PUNCT
ftr-367	580	18	of	of	ADP
ftr-367	580	19	which	which	PRON
ftr-367	580	20	the	the	DET
ftr-367	580	21	tax	tax	NOUN
ftr-367	580	22	incentive	incentive	NOUN
ftr-367	580	23	for	for	ADP
ftr-367	580	24	highly	highly	ADV
ftr-367	580	25	compensated	compensate	VERB
ftr-367	580	26	employees	employee	NOUN
ftr-367	580	27	is	be	AUX
ftr-367	580	28	only	only	ADV
ftr-367	580	29	one	one	NUM
ftr-367	580	30	.	.	PUNCT
ftr-367	581	1	119	119	NUM
ftr-367	582	1	but	but	CCONJ
ftr-367	582	2	for	for	ADP
ftr-367	582	3	many	many	ADJ
ftr-367	582	4	firms	firm	NOUN
ftr-367	582	5	it	it	PRON
ftr-367	582	6	is	be	AUX
ftr-367	582	7	the	the	DET
ftr-367	582	8	primary	primary	ADJ
ftr-367	582	9	reason	reason	NOUN
ftr-367	582	10	,	,	PUNCT
ftr-367	582	11	and	and	CCONJ
ftr-367	582	12	the	the	DET
ftr-367	582	13	bush	bush	PROPN
ftr-367	582	14	proposals	proposal	NOUN
ftr-367	582	15	,	,	PUNCT
ftr-367	582	16	by	by	ADP
ftr-367	582	17	sapping	sap	VERB
ftr-367	582	18	out	out	ADP
ftr-367	582	19	of	of	ADP
ftr-367	582	20	the	the	DET
ftr-367	582	21	tax	tax	NOUN
ftr-367	582	22	law	law	NOUN
ftr-367	582	23	much	much	ADJ
ftr-367	582	24	of	of	ADP
ftr-367	582	25	the	the	DET
ftr-367	582	26	vitality	vitality	NOUN
ftr-367	582	27	of	of	ADP
ftr-367	582	28	the	the	DET
ftr-367	582	29	tax	tax	NOUN
ftr-367	582	30	incentives	incentive	NOUN
ftr-367	582	31	for	for	ADP
ftr-367	582	32	employer	employer	NOUN
ftr-367	582	33	-	-	PUNCT
ftr-367	582	34	sponsored	sponsor	VERB
ftr-367	582	35	plans	plan	NOUN
ftr-367	582	36	,	,	PUNCT
ftr-367	582	37	could	could	AUX
ftr-367	582	38	be	be	AUX
ftr-367	582	39	expected	expect	VERB
ftr-367	582	40	to	to	PART
ftr-367	582	41	reduce	reduce	VERB
ftr-367	582	42	both	both	DET
ftr-367	582	43	their	their	PRON
ftr-367	582	44	numbers	number	NOUN
ftr-367	582	45	and	and	CCONJ
ftr-367	582	46	their	their	PRON
ftr-367	582	47	generosity	generosity	NOUN
ftr-367	582	48	to	to	ADP
ftr-367	582	49	ordinary	ordinary	ADJ
ftr-367	582	50	working	work	VERB
ftr-367	582	51	americans	americans	PROPN
ftr-367	582	52	.	.	PUNCT
ftr-367	583	1	b.	b.	PROPN
ftr-367	583	2	efficacy	efficacy	PROPN
ftr-367	583	3	of	of	ADP
ftr-367	583	4	bush	bush	PROPN
ftr-367	583	5	savings	saving	NOUN
ftr-367	583	6	proposals	proposal	NOUN
ftr-367	583	7	for	for	ADP
ftr-367	583	8	creating	create	VERB
ftr-367	583	9	retirement	retirement	NOUN
ftr-367	583	10	income	income	NOUN
ftr-367	583	11	security	security	NOUN
ftr-367	583	12	for	for	ADP
ftr-367	583	13	middle	middle	ADJ
ftr-367	583	14	and	and	CCONJ
ftr-367	583	15	lower	low	ADJ
ftr-367	583	16	income	income	NOUN
ftr-367	583	17	workers	worker	NOUN
ftr-367	583	18	in	in	ADP
ftr-367	583	19	the	the	DET
ftr-367	583	20	previous	previous	ADJ
ftr-367	583	21	subsection	subsection	NOUN
ftr-367	583	22	,	,	PUNCT
ftr-367	583	23	i	i	PRON
ftr-367	583	24	suggested	suggest	VERB
ftr-367	583	25	that	that	SCONJ
ftr-367	583	26	the	the	DET
ftr-367	583	27	white	white	PROPN
ftr-367	583	28	house	house	PROPN
ftr-367	583	29	savings	saving	NOUN
ftr-367	583	30	proposals	proposal	NOUN
ftr-367	583	31	,	,	PUNCT
ftr-367	583	32	by	by	ADP
ftr-367	583	33	providing	provide	VERB
ftr-367	583	34	tax	tax	NOUN
ftr-367	583	35	-	-	PUNCT
ftr-367	583	36	advantaged	advantaged	ADJ
ftr-367	583	37	savings	saving	NOUN
ftr-367	583	38	opportunities	opportunity	NOUN
ftr-367	583	39	outside	outside	ADP
ftr-367	583	40	qualified	qualified	ADJ
ftr-367	583	41	retirement	retirement	NOUN
ftr-367	583	42	plans	plan	NOUN
ftr-367	583	43	,	,	PUNCT
ftr-367	583	44	would	would	AUX
ftr-367	583	45	reduce	reduce	VERB
ftr-367	583	46	the	the	DET
ftr-367	583	47	incentives	incentive	NOUN
ftr-367	583	48	for	for	ADP
ftr-367	583	49	highly	highly	ADV
ftr-367	583	50	paid	pay	VERB
ftr-367	583	51	individuals	individual	NOUN
ftr-367	583	52	to	to	PART
ftr-367	583	53	save	save	VERB
ftr-367	583	54	in	in	ADP
ftr-367	583	55	qualified	qualified	ADJ
ftr-367	583	56	plans	plan	NOUN
ftr-367	583	57	.	.	PUNCT
ftr-367	584	1	i	i	PRON
ftr-367	584	2	also	also	ADV
ftr-367	584	3	suggested	suggest	VERB
ftr-367	584	4	that	that	SCONJ
ftr-367	584	5	this	this	PRON
ftr-367	584	6	would	would	AUX
ftr-367	584	7	result	result	VERB
ftr-367	584	8	in	in	ADP
ftr-367	584	9	a	a	DET
ftr-367	584	10	universe	universe	NOUN
ftr-367	584	11	in	in	ADP
ftr-367	584	12	which	which	PRON
ftr-367	584	13	fewer	few	ADJ
ftr-367	584	14	firms	firm	NOUN
ftr-367	584	15	sponsored	sponsor	VERB
ftr-367	584	16	qualified	qualified	ADJ
ftr-367	584	17	retirement	retirement	NOUN
ftr-367	584	18	plans	plan	NOUN
ftr-367	584	19	and	and	CCONJ
ftr-367	584	20	that	that	SCONJ
ftr-367	584	21	some	some	PRON
ftr-367	584	22	of	of	ADP
ftr-367	584	23	the	the	DET
ftr-367	584	24	remaining	remain	VERB
ftr-367	584	25	plans	plan	NOUN
ftr-367	584	26	would	would	AUX
ftr-367	584	27	be	be	AUX
ftr-367	584	28	less	less	ADV
ftr-367	584	29	generous	generous	ADJ
ftr-367	584	30	.	.	PUNCT
ftr-367	585	1	the	the	DET
ftr-367	585	2	retirementpolicy	retirementpolicy	NOUN
ftr-367	585	3	question	question	NOUN
ftr-367	585	4	that	that	PRON
ftr-367	585	5	follows	follow	VERB
ftr-367	585	6	is	be	AUX
ftr-367	585	7	to	to	ADP
ftr-367	585	8	what	what	DET
ftr-367	585	9	extent	extent	NOUN
ftr-367	585	10	rank	rank	NOUN
ftr-367	585	11	-	-	PUNCT
ftr-367	585	12	and	and	CCONJ
ftr-367	585	13	-	-	PUNCT
ftr-367	585	14	file	file	NOUN
ftr-367	585	15	employees	employee	NOUN
ftr-367	585	16	would	would	AUX
ftr-367	585	17	use	use	VERB
ftr-367	585	18	the	the	DET
ftr-367	585	19	new	new	ADJ
ftr-367	585	20	private	private	ADJ
ftr-367	585	21	savings	saving	NOUN
ftr-367	585	22	vehicles	vehicle	NOUN
ftr-367	585	23	to	to	PART
ftr-367	585	24	replace	replace	VERB
ftr-367	585	25	the	the	DET
ftr-367	585	26	lost	lost	ADJ
ftr-367	585	27	retirement	retirement	NOUN
ftr-367	585	28	income	income	NOUN
ftr-367	585	29	from	from	ADP
ftr-367	585	30	their	their	PRON
ftr-367	585	31	employer	employer	NOUN
ftr-367	585	32	-	-	PUNCT
ftr-367	585	33	sponsored	sponsor	VERB
ftr-367	585	34	retirement	retirement	NOUN
ftr-367	585	35	plans	plan	NOUN
ftr-367	585	36	.	.	PUNCT
ftr-367	586	1	118	118	NUM
ftr-367	586	2	.	.	PUNCT
ftr-367	586	3	irc	irc	PROPN
ftr-367	586	4	§	§	PROPN
ftr-367	586	5	401(k)(11	401(k)(11	NUM
ftr-367	586	6	)	)	PUNCT
ftr-367	586	7	.	.	PUNCT
ftr-367	587	1	119	119	NUM
ftr-367	587	2	.	.	PUNCT
ftr-367	588	1	see	see	VERB
ftr-367	588	2	,	,	PUNCT
ftr-367	588	3	supra	supra	PROPN
ftr-367	588	4	notes	note	VERB
ftr-367	588	5	102	102	NUM
ftr-367	588	6	-	-	SYM
ftr-367	588	7	05	05	NUM
ftr-367	588	8	and	and	CCONJ
ftr-367	588	9	accompanying	accompany	VERB
ftr-367	588	10	text	text	NOUN
ftr-367	588	11	.	.	PUNCT
ftr-367	589	1	2008	2008	NUM
ftr-367	589	2	]	]	PUNCT
ftr-367	590	1	slouching	slouch	VERB
ftr-367	590	2	towards	towards	ADP
ftr-367	590	3	a	a	DET
ftr-367	590	4	consumption	consumption	NOUN
ftr-367	590	5	tax	tax	NOUN
ftr-367	590	6	145	145	NUM
ftr-367	590	7	the	the	DET
ftr-367	590	8	answer	answer	NOUN
ftr-367	590	9	,	,	PUNCT
ftr-367	590	10	i	i	PRON
ftr-367	590	11	fear	fear	VERB
ftr-367	590	12	,	,	PUNCT
ftr-367	590	13	is	be	AUX
ftr-367	590	14	that	that	SCONJ
ftr-367	590	15	much	much	ADJ
ftr-367	590	16	of	of	ADP
ftr-367	590	17	what	what	PRON
ftr-367	590	18	is	be	AUX
ftr-367	590	19	lost	lose	VERB
ftr-367	590	20	will	will	AUX
ftr-367	590	21	not	not	PART
ftr-367	590	22	be	be	AUX
ftr-367	590	23	replaced	replace	VERB
ftr-367	590	24	.	.	PUNCT
ftr-367	591	1	i	i	PRON
ftr-367	591	2	have	have	VERB
ftr-367	591	3	two	two	NUM
ftr-367	591	4	concerns	concern	NOUN
ftr-367	591	5	in	in	ADP
ftr-367	591	6	particular	particular	ADJ
ftr-367	591	7	:	:	PUNCT
ftr-367	591	8	first	first	ADV
ftr-367	591	9	,	,	PUNCT
ftr-367	591	10	that	that	SCONJ
ftr-367	591	11	many	many	ADJ
ftr-367	591	12	of	of	ADP
ftr-367	591	13	the	the	DET
ftr-367	591	14	rank	rank	NOUN
ftr-367	591	15	-	-	PUNCT
ftr-367	591	16	and	and	CCONJ
ftr-367	591	17	-	-	PUNCT
ftr-367	591	18	file	file	NOUN
ftr-367	591	19	employees	employee	NOUN
ftr-367	591	20	who	who	PRON
ftr-367	591	21	today	today	NOUN
ftr-367	591	22	participate	participate	VERB
ftr-367	591	23	in	in	ADP
ftr-367	591	24	qualified	qualified	ADJ
ftr-367	591	25	plans	plan	NOUN
ftr-367	591	26	would	would	AUX
ftr-367	591	27	not	not	PART
ftr-367	591	28	utilize	utilize	VERB
ftr-367	591	29	the	the	DET
ftr-367	591	30	bush	bush	PROPN
ftr-367	591	31	personal	personal	ADJ
ftr-367	591	32	savings	saving	NOUN
ftr-367	591	33	accounts	account	NOUN
ftr-367	591	34	;	;	PUNCT
ftr-367	591	35	and	and	CCONJ
ftr-367	591	36	second	second	ADJ
ftr-367	591	37	,	,	PUNCT
ftr-367	591	38	that	that	SCONJ
ftr-367	591	39	much	much	ADJ
ftr-367	591	40	of	of	ADP
ftr-367	591	41	what	what	PRON
ftr-367	591	42	is	be	AUX
ftr-367	591	43	saved	save	VERB
ftr-367	591	44	in	in	ADP
ftr-367	591	45	the	the	DET
ftr-367	591	46	bush	bush	PROPN
ftr-367	591	47	personal	personal	ADJ
ftr-367	591	48	savings	saving	NOUN
ftr-367	591	49	accounts	account	NOUN
ftr-367	591	50	will	will	AUX
ftr-367	591	51	be	be	AUX
ftr-367	591	52	consumed	consume	VERB
ftr-367	591	53	prior	prior	ADV
ftr-367	591	54	to	to	ADP
ftr-367	591	55	retirement	retirement	NOUN
ftr-367	591	56	.	.	PUNCT
ftr-367	592	1	1	1	X
ftr-367	592	2	.	.	X
ftr-367	592	3	obstacles	obstacle	NOUN
ftr-367	592	4	to	to	ADP
ftr-367	592	5	rank	rank	NOUN
ftr-367	592	6	-	-	PUNCT
ftr-367	592	7	and	and	CCONJ
ftr-367	592	8	-	-	PUNCT
ftr-367	592	9	file	file	NOUN
ftr-367	592	10	utilization	utilization	NOUN
ftr-367	592	11	of	of	ADP
ftr-367	592	12	bush	bush	PROPN
ftr-367	592	13	savings	saving	NOUN
ftr-367	592	14	proposals	proposal	NOUN
ftr-367	592	15	there	there	PRON
ftr-367	592	16	are	be	VERB
ftr-367	592	17	reasons	reason	NOUN
ftr-367	592	18	to	to	PART
ftr-367	592	19	suspect	suspect	VERB
ftr-367	592	20	that	that	SCONJ
ftr-367	592	21	rank	rank	NOUN
ftr-367	592	22	-	-	PUNCT
ftr-367	592	23	and	and	CCONJ
ftr-367	592	24	-	-	PUNCT
ftr-367	592	25	file	file	NOUN
ftr-367	592	26	employees	employee	NOUN
ftr-367	592	27	may	may	AUX
ftr-367	592	28	not	not	PART
ftr-367	592	29	exhibit	exhibit	VERB
ftr-367	592	30	a	a	DET
ftr-367	592	31	robust	robust	ADJ
ftr-367	592	32	response	response	NOUN
ftr-367	592	33	to	to	ADP
ftr-367	592	34	the	the	DET
ftr-367	592	35	bush	bush	PROPN
ftr-367	592	36	personal	personal	ADJ
ftr-367	592	37	savings	saving	NOUN
ftr-367	592	38	proposals	proposal	NOUN
ftr-367	592	39	,	,	PUNCT
ftr-367	592	40	at	at	ADP
ftr-367	592	41	least	least	ADJ
ftr-367	592	42	compared	compare	VERB
ftr-367	592	43	to	to	ADP
ftr-367	592	44	their	their	PRON
ftr-367	592	45	response	response	NOUN
ftr-367	592	46	to	to	ADP
ftr-367	592	47	qualified	qualified	ADJ
ftr-367	592	48	retirement	retirement	NOUN
ftr-367	592	49	plans	plan	NOUN
ftr-367	592	50	(	(	PUNCT
ftr-367	592	51	when	when	SCONJ
ftr-367	592	52	such	such	ADJ
ftr-367	592	53	plans	plan	NOUN
ftr-367	592	54	are	be	AUX
ftr-367	592	55	offered	offer	VERB
ftr-367	592	56	to	to	ADP
ftr-367	592	57	them	they	PRON
ftr-367	592	58	)	)	PUNCT
ftr-367	592	59	.	.	PUNCT
ftr-367	593	1	i	i	PRON
ftr-367	593	2	start	start	VERB
ftr-367	593	3	with	with	ADP
ftr-367	593	4	the	the	DET
ftr-367	593	5	observation	observation	NOUN
ftr-367	593	6	that	that	SCONJ
ftr-367	593	7	many	many	ADJ
ftr-367	593	8	rank	rank	NOUN
ftr-367	593	9	-	-	PUNCT
ftr-367	593	10	and	and	CCONJ
ftr-367	593	11	-	-	PUNCT
ftr-367	593	12	file	file	NOUN
ftr-367	593	13	employees	employee	NOUN
ftr-367	593	14	are	be	AUX
ftr-367	593	15	what	what	PRON
ftr-367	593	16	some	some	PRON
ftr-367	593	17	have	have	AUX
ftr-367	593	18	referred	refer	VERB
ftr-367	593	19	to	to	ADP
ftr-367	593	20	as	as	ADP
ftr-367	593	21	“	"	PUNCT
ftr-367	593	22	reluctant	reluctant	ADJ
ftr-367	593	23	savers	saver	NOUN
ftr-367	593	24	,	,	PUNCT
ftr-367	593	25	”	"	PUNCT
ftr-367	593	26	120	120	NUM
ftr-367	593	27	people	people	NOUN
ftr-367	593	28	who	who	PRON
ftr-367	593	29	find	find	VERB
ftr-367	593	30	it	it	PRON
ftr-367	593	31	difficult	difficult	ADJ
ftr-367	593	32	to	to	PART
ftr-367	593	33	save	save	VERB
ftr-367	593	34	for	for	ADP
ftr-367	593	35	retirement	retirement	NOUN
ftr-367	593	36	on	on	ADP
ftr-367	593	37	their	their	PRON
ftr-367	593	38	own	own	ADJ
ftr-367	593	39	,	,	PUNCT
ftr-367	593	40	because	because	SCONJ
ftr-367	593	41	of	of	ADP
ftr-367	593	42	pressing	press	VERB
ftr-367	593	43	needs	need	NOUN
ftr-367	593	44	for	for	ADP
ftr-367	593	45	present	present	ADJ
ftr-367	593	46	consumption	consumption	NOUN
ftr-367	593	47	.	.	PUNCT
ftr-367	594	1	indeed	indeed	ADV
ftr-367	594	2	,	,	PUNCT
ftr-367	594	3	as	as	SCONJ
ftr-367	594	4	this	this	DET
ftr-367	594	5	paper	paper	NOUN
ftr-367	594	6	earlier	early	ADV
ftr-367	594	7	suggested	suggest	VERB
ftr-367	594	8	,	,	PUNCT
ftr-367	594	9	the	the	DET
ftr-367	594	10	traditional	traditional	ADJ
ftr-367	594	11	explanation	explanation	NOUN
ftr-367	594	12	for	for	ADP
ftr-367	594	13	the	the	DET
ftr-367	594	14	qualified	qualified	ADJ
ftr-367	594	15	-	-	PUNCT
ftr-367	594	16	plan	plan	NOUN
ftr-367	594	17	tax	tax	NOUN
ftr-367	594	18	expenditure	expenditure	NOUN
ftr-367	594	19	is	be	AUX
ftr-367	594	20	that	that	SCONJ
ftr-367	594	21	qualified	qualified	ADJ
ftr-367	594	22	retirement	retirement	NOUN
ftr-367	594	23	plans	plan	NOUN
ftr-367	594	24	will	will	AUX
ftr-367	594	25	create	create	VERB
ftr-367	594	26	retirement	retirement	NOUN
ftr-367	594	27	income	income	NOUN
ftr-367	594	28	for	for	ADP
ftr-367	594	29	reluctant	reluctant	ADJ
ftr-367	594	30	savers	saver	NOUN
ftr-367	594	31	.	.	PUNCT
ftr-367	595	1	121	121	NUM
ftr-367	595	2	qualified	qualified	ADJ
ftr-367	595	3	plans	plan	NOUN
ftr-367	595	4	can	can	AUX
ftr-367	595	5	create	create	VERB
ftr-367	595	6	retirement	retirement	NOUN
ftr-367	595	7	income	income	NOUN
ftr-367	595	8	for	for	ADP
ftr-367	595	9	such	such	ADJ
ftr-367	595	10	savers	saver	NOUN
ftr-367	595	11	in	in	ADP
ftr-367	595	12	either	either	PRON
ftr-367	595	13	of	of	ADP
ftr-367	595	14	two	two	NUM
ftr-367	595	15	ways	way	NOUN
ftr-367	595	16	.	.	PUNCT
ftr-367	596	1	in	in	ADP
ftr-367	596	2	plans	plan	NOUN
ftr-367	596	3	funded	fund	VERB
ftr-367	596	4	exclusively	exclusively	ADV
ftr-367	596	5	with	with	ADP
ftr-367	596	6	employer	employer	NOUN
ftr-367	596	7	dollars	dollar	NOUN
ftr-367	596	8	,	,	PUNCT
ftr-367	596	9	the	the	DET
ftr-367	596	10	internal	internal	ADJ
ftr-367	596	11	revenue	revenue	PROPN
ftr-367	596	12	code	code	PROPN
ftr-367	596	13	’s	’s	PART
ftr-367	596	14	nondiscrimination	nondiscrimination	NOUN
ftr-367	596	15	rules	rule	NOUN
ftr-367	596	16	require	require	VERB
ftr-367	596	17	coverage	coverage	NOUN
ftr-367	596	18	of	of	ADP
ftr-367	596	19	some	some	DET
ftr-367	596	20	rank	rank	NOUN
ftr-367	596	21	-	-	PUNCT
ftr-367	596	22	and	and	CCONJ
ftr-367	596	23	-	-	PUNCT
ftr-367	596	24	file	file	NOUN
ftr-367	596	25	employees	employee	NOUN
ftr-367	596	26	automatically	automatically	ADV
ftr-367	596	27	,	,	PUNCT
ftr-367	596	28	without	without	ADP
ftr-367	596	29	action	action	NOUN
ftr-367	596	30	on	on	ADP
ftr-367	596	31	their	their	PRON
ftr-367	596	32	part	part	NOUN
ftr-367	596	33	and	and	CCONJ
ftr-367	596	34	without	without	ADP
ftr-367	596	35	any	any	DET
ftr-367	596	36	corresponding	corresponding	ADJ
ftr-367	596	37	reduction	reduction	NOUN
ftr-367	596	38	in	in	ADP
ftr-367	596	39	their	their	PRON
ftr-367	596	40	immediate	immediate	ADJ
ftr-367	596	41	compensation	compensation	NOUN
ftr-367	596	42	.	.	PUNCT
ftr-367	597	1	in	in	ADP
ftr-367	597	2	such	such	ADJ
ftr-367	597	3	plans	plan	NOUN
ftr-367	597	4	,	,	PUNCT
ftr-367	597	5	then	then	ADV
ftr-367	597	6	,	,	PUNCT
ftr-367	597	7	reluctant	reluctant	ADJ
ftr-367	597	8	savers	saver	NOUN
ftr-367	597	9	are	be	AUX
ftr-367	597	10	forced	force	VERB
ftr-367	597	11	to	to	PART
ftr-367	597	12	save	save	VERB
ftr-367	597	13	for	for	ADP
ftr-367	597	14	retirement	retirement	NOUN
ftr-367	597	15	.	.	PUNCT
ftr-367	598	1	other	other	ADJ
ftr-367	598	2	plans	plan	NOUN
ftr-367	598	3	,	,	PUNCT
ftr-367	598	4	primarily	primarily	ADV
ftr-367	598	5	401(k	401(k	NOUN
ftr-367	598	6	)	)	PUNCT
ftr-367	598	7	plans	plan	NOUN
ftr-367	598	8	,	,	PUNCT
ftr-367	598	9	do	do	AUX
ftr-367	598	10	not	not	PART
ftr-367	598	11	force	force	VERB
ftr-367	598	12	employees	employee	NOUN
ftr-367	598	13	to	to	PART
ftr-367	598	14	save	save	VERB
ftr-367	598	15	:	:	PUNCT
ftr-367	598	16	in	in	ADP
ftr-367	598	17	such	such	ADJ
ftr-367	598	18	plans	plan	NOUN
ftr-367	598	19	,	,	PUNCT
ftr-367	598	20	an	an	DET
ftr-367	598	21	employee	employee	NOUN
ftr-367	598	22	must	must	AUX
ftr-367	598	23	elect	elect	VERB
ftr-367	598	24	to	to	PART
ftr-367	598	25	participate	participate	VERB
ftr-367	598	26	,	,	PUNCT
ftr-367	598	27	and	and	CCONJ
ftr-367	598	28	there	there	PRON
ftr-367	598	29	is	be	VERB
ftr-367	598	30	a	a	DET
ftr-367	598	31	direct	direct	ADJ
ftr-367	598	32	cost	cost	NOUN
ftr-367	598	33	to	to	ADP
ftr-367	598	34	the	the	DET
ftr-367	598	35	employee	employee	NOUN
ftr-367	598	36	who	who	PRON
ftr-367	598	37	does	do	AUX
ftr-367	598	38	so	so	ADV
ftr-367	598	39	elect	elect	VERB
ftr-367	598	40	:	:	PUNCT
ftr-367	598	41	lower	low	ADJ
ftr-367	598	42	immediate	immediate	ADJ
ftr-367	598	43	compensation	compensation	NOUN
ftr-367	598	44	.	.	PUNCT
ftr-367	599	1	but	but	CCONJ
ftr-367	599	2	the	the	DET
ftr-367	599	3	law	law	NOUN
ftr-367	599	4	encourages	encourage	VERB
ftr-367	599	5	,	,	PUNCT
ftr-367	599	6	and	and	CCONJ
ftr-367	599	7	arguably	arguably	ADV
ftr-367	599	8	coerces	coerce	NOUN
ftr-367	599	9	,	,	PUNCT
ftr-367	599	10	participation	participation	NOUN
ftr-367	599	11	among	among	ADP
ftr-367	599	12	reluctant	reluctant	ADJ
ftr-367	599	13	savers	saver	NOUN
ftr-367	599	14	.	.	PUNCT
ftr-367	600	1	employees	employee	NOUN
ftr-367	600	2	are	be	AUX
ftr-367	600	3	in	in	ADP
ftr-367	600	4	part	part	NOUN
ftr-367	600	5	encouraged	encourage	VERB
ftr-367	600	6	to	to	PART
ftr-367	600	7	participate	participate	VERB
ftr-367	600	8	because	because	SCONJ
ftr-367	600	9	their	their	PRON
ftr-367	600	10	401(k	401(k	NOUN
ftr-367	600	11	)	)	PUNCT
ftr-367	600	12	contributions	contribution	NOUN
ftr-367	600	13	enjoy	enjoy	VERB
ftr-367	600	14	the	the	DET
ftr-367	600	15	benefit	benefit	NOUN
ftr-367	600	16	of	of	ADP
ftr-367	600	17	tax	tax	NOUN
ftr-367	600	18	deferral	deferral	NOUN
ftr-367	600	19	.	.	PUNCT
ftr-367	601	1	122	122	NUM
ftr-367	601	2	more	more	ADV
ftr-367	601	3	important	important	ADJ
ftr-367	601	4	,	,	PUNCT
ftr-367	601	5	to	to	PART
ftr-367	601	6	enjoy	enjoy	VERB
ftr-367	601	7	qualified	qualified	ADJ
ftr-367	601	8	tax	tax	NOUN
ftr-367	601	9	status	status	NOUN
ftr-367	601	10	,	,	PUNCT
ftr-367	601	11	401(k	401(k	PROPN
ftr-367	601	12	)	)	PUNCT
ftr-367	601	13	plans	plan	NOUN
ftr-367	601	14	must	must	AUX
ftr-367	601	15	comply	comply	VERB
ftr-367	601	16	with	with	ADP
ftr-367	601	17	a	a	DET
ftr-367	601	18	special	special	ADJ
ftr-367	601	19	set	set	NOUN
ftr-367	601	20	of	of	ADP
ftr-367	601	21	nondiscrimination	nondiscrimination	NOUN
ftr-367	601	22	rules	rule	NOUN
ftr-367	601	23	,	,	PUNCT
ftr-367	601	24	which	which	PRON
ftr-367	601	25	can	can	AUX
ftr-367	601	26	be	be	AUX
ftr-367	601	27	satisfied	satisfied	ADJ
ftr-367	601	28	through	through	ADP
ftr-367	601	29	annual	annual	ADJ
ftr-367	601	30	testing	testing	NOUN
ftr-367	601	31	that	that	PRON
ftr-367	601	32	compares	compare	VERB
ftr-367	601	33	the	the	DET
ftr-367	601	34	deferral	deferral	ADJ
ftr-367	601	35	rate	rate	NOUN
ftr-367	601	36	of	of	ADP
ftr-367	601	37	the	the	DET
ftr-367	601	38	highly	highly	ADV
ftr-367	601	39	compensated	compensate	VERB
ftr-367	601	40	employees	employee	NOUN
ftr-367	601	41	with	with	ADP
ftr-367	601	42	the	the	DET
ftr-367	601	43	deferral	deferral	ADJ
ftr-367	601	44	rate	rate	NOUN
ftr-367	601	45	of	of	ADP
ftr-367	601	46	rank	rank	NOUN
ftr-367	601	47	-	-	PUNCT
ftr-367	601	48	and	and	CCONJ
ftr-367	601	49	-	-	PUNCT
ftr-367	601	50	file	file	NOUN
ftr-367	601	51	employees	employee	NOUN
ftr-367	601	52	.	.	PUNCT
ftr-367	602	1	123	123	NUM
ftr-367	602	2	in	in	ADP
ftr-367	602	3	effect	effect	NOUN
ftr-367	602	4	,	,	PUNCT
ftr-367	602	5	the	the	DET
ftr-367	602	6	amount	amount	NOUN
ftr-367	602	7	of	of	ADP
ftr-367	602	8	income	income	NOUN
ftr-367	602	9	that	that	PRON
ftr-367	602	10	highly	highly	ADV
ftr-367	602	11	-	-	PUNCT
ftr-367	602	12	paid	pay	VERB
ftr-367	602	13	employees	employee	NOUN
ftr-367	602	14	can	can	AUX
ftr-367	602	15	defer	defer	VERB
ftr-367	602	16	in	in	ADP
ftr-367	602	17	a	a	DET
ftr-367	602	18	401(k	401(k	NOUN
ftr-367	602	19	)	)	PUNCT
ftr-367	602	20	plan	plan	NOUN
ftr-367	602	21	depends	depend	VERB
ftr-367	602	22	on	on	ADP
ftr-367	602	23	the	the	DET
ftr-367	602	24	amount	amount	NOUN
ftr-367	602	25	that	that	PRON
ftr-367	602	26	non	non	ADJ
ftr-367	602	27	-	-	ADJ
ftr-367	602	28	highly	highly	ADV
ftr-367	602	29	compensated	compensated	ADJ
ftr-367	602	30	employees	employee	NOUN
ftr-367	602	31	defer	defer	VERB
ftr-367	602	32	.	.	PUNCT
ftr-367	603	1	thus	thus	ADV
ftr-367	603	2	,	,	PUNCT
ftr-367	603	3	many	many	ADJ
ftr-367	603	4	firms	firm	NOUN
ftr-367	603	5	encourage	encourage	VERB
ftr-367	603	6	employee	employee	NOUN
ftr-367	603	7	participation	participation	NOUN
ftr-367	603	8	in	in	ADP
ftr-367	603	9	their	their	PRON
ftr-367	603	10	401(k	401(k	NOUN
ftr-367	603	11	)	)	PUNCT
ftr-367	603	12	plans	plan	NOUN
ftr-367	603	13	through	through	ADP
ftr-367	603	14	employer	employer	NOUN
ftr-367	603	15	-	-	PUNCT
ftr-367	603	16	provided	provide	VERB
ftr-367	603	17	matching	matching	NOUN
ftr-367	603	18	contributions	contribution	NOUN
ftr-367	603	19	and	and	CCONJ
ftr-367	603	20	educational	educational	ADJ
ftr-367	603	21	programs	program	NOUN
ftr-367	603	22	on	on	ADP
ftr-367	603	23	the	the	DET
ftr-367	603	24	value	value	NOUN
ftr-367	603	25	of	of	ADP
ftr-367	603	26	saving	save	VERB
ftr-367	603	27	for	for	ADP
ftr-367	603	28	120	120	NUM
ftr-367	603	29	.	.	PUNCT
ftr-367	604	1	daniel	daniel	PROPN
ftr-367	604	2	halperin	halperin	PROPN
ftr-367	604	3	,	,	PUNCT
ftr-367	604	4	employer	employer	NOUN
ftr-367	604	5	-	-	PUNCT
ftr-367	604	6	based	base	VERB
ftr-367	604	7	retirement	retirement	NOUN
ftr-367	604	8	income	income	NOUN
ftr-367	604	9	–	–	PUNCT
ftr-367	604	10	the	the	DET
ftr-367	604	11	ideal	ideal	NOUN
ftr-367	604	12	,	,	PUNCT
ftr-367	604	13	the	the	DET
ftr-367	604	14	possible	possible	ADJ
ftr-367	604	15	,	,	PUNCT
ftr-367	604	16	and	and	CCONJ
ftr-367	604	17	the	the	DET
ftr-367	604	18	reality	reality	NOUN
ftr-367	604	19	,	,	PUNCT
ftr-367	604	20	11	11	NUM
ftr-367	604	21	elder	elder	NOUN
ftr-367	604	22	l.	l.	PROPN
ftr-367	604	23	j.	j.	PROPN
ftr-367	604	24	37	37	NUM
ftr-367	604	25	(	(	PUNCT
ftr-367	604	26	2003)(noting	2003)(note	VERB
ftr-367	604	27	problems	problem	NOUN
ftr-367	604	28	of	of	ADP
ftr-367	604	29	reluctant	reluctant	ADJ
ftr-367	604	30	savers	saver	NOUN
ftr-367	604	31	)	)	PUNCT
ftr-367	604	32	.	.	PUNCT
ftr-367	605	1	121	121	NUM
ftr-367	605	2	.	.	PUNCT
ftr-367	606	1	see	see	VERB
ftr-367	606	2	,	,	PUNCT
ftr-367	606	3	supra	supra	PROPN
ftr-367	606	4	notes	note	VERB
ftr-367	606	5	29	29	NUM
ftr-367	606	6	-	-	SYM
ftr-367	606	7	37	37	NUM
ftr-367	606	8	,	,	PUNCT
ftr-367	606	9	and	and	CCONJ
ftr-367	606	10	accompanying	accompany	VERB
ftr-367	606	11	text	text	NOUN
ftr-367	606	12	.	.	PUNCT
ftr-367	607	1	122	122	X
ftr-367	607	2	.	.	PUNCT
ftr-367	608	1	see	see	VERB
ftr-367	608	2	,	,	PUNCT
ftr-367	608	3	supra	supra	PROPN
ftr-367	608	4	note	note	PROPN
ftr-367	608	5	29	29	NUM
ftr-367	608	6	-	-	SYM
ftr-367	608	7	36	36	NUM
ftr-367	608	8	,	,	PUNCT
ftr-367	608	9	and	and	CCONJ
ftr-367	608	10	accompanying	accompany	VERB
ftr-367	608	11	text	text	NOUN
ftr-367	608	12	.	.	PUNCT
ftr-367	609	1	123	123	NUM
ftr-367	609	2	.	.	PUNCT
ftr-367	610	1	irc	irc	PROPN
ftr-367	610	2	§	§	PROPN
ftr-367	610	3	401(k)(3	401(k)(3	PROPN
ftr-367	610	4	)	)	PUNCT
ftr-367	610	5	.	.	PUNCT
ftr-367	611	1	146	146	NUM
ftr-367	611	2	florida	florida	PROPN
ftr-367	611	3	tax	tax	NOUN
ftr-367	611	4	review	review	NOUN
ftr-367	611	5	[	[	X
ftr-367	611	6	vol	vol	NOUN
ftr-367	611	7	.	.	PUNCT
ftr-367	611	8	9:2	9:2	NUM
ftr-367	611	9	retirement	retirement	NOUN
ftr-367	611	10	.	.	PUNCT
ftr-367	612	1	124	124	NUM
ftr-367	612	2	and	and	CCONJ
ftr-367	612	3	the	the	DET
ftr-367	612	4	internal	internal	PROPN
ftr-367	612	5	revenue	revenue	NOUN
ftr-367	612	6	code	code	NOUN
ftr-367	612	7	also	also	ADV
ftr-367	612	8	offers	offer	VERB
ftr-367	612	9	safe	safe	ADJ
ftr-367	612	10	-	-	PUNCT
ftr-367	612	11	harbor	harbor	NOUN
ftr-367	612	12	alternatives	alternative	NOUN
ftr-367	612	13	that	that	PRON
ftr-367	612	14	exempt	exempt	VERB
ftr-367	612	15	a	a	DET
ftr-367	612	16	plan	plan	NOUN
ftr-367	612	17	from	from	ADP
ftr-367	612	18	annual	annual	ADJ
ftr-367	612	19	non	non	ADJ
ftr-367	612	20	-	-	ADJ
ftr-367	612	21	discrimination	discrimination	ADJ
ftr-367	612	22	testing	testing	NOUN
ftr-367	612	23	if	if	SCONJ
ftr-367	612	24	the	the	DET
ftr-367	612	25	plan	plan	NOUN
ftr-367	612	26	provides	provide	VERB
ftr-367	612	27	either	either	CCONJ
ftr-367	612	28	a	a	DET
ftr-367	612	29	statutorily	statutorily	ADV
ftr-367	612	30	defined	define	VERB
ftr-367	612	31	matching	matching	NOUN
ftr-367	612	32	contribution	contribution	NOUN
ftr-367	612	33	or	or	CCONJ
ftr-367	612	34	provides	provide	VERB
ftr-367	612	35	a	a	DET
ftr-367	612	36	mandatory	mandatory	ADJ
ftr-367	612	37	non	non	ADJ
ftr-367	612	38	-	-	ADJ
ftr-367	612	39	matching	matching	ADJ
ftr-367	612	40	contribution	contribution	NOUN
ftr-367	612	41	for	for	ADP
ftr-367	612	42	each	each	DET
ftr-367	612	43	participant	participant	NOUN
ftr-367	612	44	.	.	PUNCT
ftr-367	613	1	125	125	NUM
ftr-367	613	2	moreover	moreover	ADV
ftr-367	613	3	,	,	PUNCT
ftr-367	613	4	behavioral	behavioral	ADJ
ftr-367	613	5	economists	economist	NOUN
ftr-367	613	6	have	have	AUX
ftr-367	613	7	observed	observe	VERB
ftr-367	613	8	that	that	SCONJ
ftr-367	613	9	individuals	individual	NOUN
ftr-367	613	10	are	be	AUX
ftr-367	613	11	more	more	ADV
ftr-367	613	12	likely	likely	ADJ
ftr-367	613	13	to	to	PART
ftr-367	613	14	save	save	VERB
ftr-367	613	15	if	if	SCONJ
ftr-367	613	16	they	they	PRON
ftr-367	613	17	can	can	AUX
ftr-367	613	18	pre	pre	VERB
ftr-367	613	19	-	-	VERB
ftr-367	613	20	commit	commit	VERB
ftr-367	613	21	to	to	ADP
ftr-367	613	22	saving	save	VERB
ftr-367	613	23	a	a	DET
ftr-367	613	24	portion	portion	NOUN
ftr-367	613	25	of	of	ADP
ftr-367	613	26	future	future	ADJ
ftr-367	613	27	earnings	earning	NOUN
ftr-367	613	28	:	:	PUNCT
ftr-367	613	29	401(k	401(k	NOUN
ftr-367	613	30	)	)	PUNCT
ftr-367	613	31	plans	plan	NOUN
ftr-367	613	32	offer	offer	VERB
ftr-367	613	33	employees	employee	NOUN
ftr-367	613	34	a	a	DET
ftr-367	613	35	pre	pre	ADJ
ftr-367	613	36	-	-	ADJ
ftr-367	613	37	commitment	commitment	ADJ
ftr-367	613	38	mechanism	mechanism	NOUN
ftr-367	613	39	.	.	PUNCT
ftr-367	614	1	126	126	NUM
ftr-367	614	2	thus	thus	ADV
ftr-367	614	3	,	,	PUNCT
ftr-367	614	4	qualified	qualified	ADJ
ftr-367	614	5	plans	plan	NOUN
ftr-367	614	6	either	either	CCONJ
ftr-367	614	7	compel	compel	VERB
ftr-367	614	8	or	or	CCONJ
ftr-367	614	9	encourage	encourage	VERB
ftr-367	614	10	rank	rank	NOUN
ftr-367	614	11	-	-	PUNCT
ftr-367	614	12	and	and	CCONJ
ftr-367	614	13	-	-	PUNCT
ftr-367	614	14	file	file	NOUN
ftr-367	614	15	employees	employee	NOUN
ftr-367	614	16	to	to	PART
ftr-367	614	17	save	save	VERB
ftr-367	614	18	for	for	ADP
ftr-367	614	19	retirement	retirement	NOUN
ftr-367	614	20	.	.	PUNCT
ftr-367	615	1	the	the	DET
ftr-367	615	2	bush	bush	PROPN
ftr-367	615	3	personal	personal	ADJ
ftr-367	615	4	savings	saving	NOUN
ftr-367	615	5	vehicles	vehicle	NOUN
ftr-367	615	6	are	be	AUX
ftr-367	615	7	voluntary	voluntary	ADJ
ftr-367	615	8	,	,	PUNCT
ftr-367	615	9	so	so	ADV
ftr-367	615	10	reluctant	reluctant	ADJ
ftr-367	615	11	savers	saver	NOUN
ftr-367	615	12	will	will	AUX
ftr-367	615	13	not	not	PART
ftr-367	615	14	be	be	AUX
ftr-367	615	15	compelled	compel	VERB
ftr-367	615	16	to	to	PART
ftr-367	615	17	save	save	VERB
ftr-367	615	18	;	;	PUNCT
ftr-367	615	19	in	in	ADP
ftr-367	615	20	effect	effect	NOUN
ftr-367	615	21	,	,	PUNCT
ftr-367	615	22	this	this	PRON
ftr-367	615	23	means	mean	VERB
ftr-367	615	24	that	that	SCONJ
ftr-367	615	25	reluctant	reluctant	ADJ
ftr-367	615	26	savers	saver	NOUN
ftr-367	615	27	who	who	PRON
ftr-367	615	28	save	save	VERB
ftr-367	615	29	only	only	ADV
ftr-367	615	30	because	because	SCONJ
ftr-367	615	31	qualified	qualified	ADJ
ftr-367	615	32	plans	plan	NOUN
ftr-367	615	33	compel	compel	VERB
ftr-367	615	34	them	they	PRON
ftr-367	615	35	to	to	PART
ftr-367	615	36	will	will	AUX
ftr-367	615	37	lose	lose	VERB
ftr-367	615	38	retirement	retirement	NOUN
ftr-367	615	39	savings	saving	NOUN
ftr-367	615	40	if	if	SCONJ
ftr-367	615	41	their	their	PRON
ftr-367	615	42	qualified	qualified	ADJ
ftr-367	615	43	plan	plan	NOUN
ftr-367	615	44	is	be	AUX
ftr-367	615	45	terminated	terminate	VERB
ftr-367	615	46	or	or	CCONJ
ftr-367	615	47	cut	cut	VERB
ftr-367	615	48	back	back	ADP
ftr-367	615	49	.	.	PUNCT
ftr-367	616	1	moreover	moreover	ADV
ftr-367	616	2	,	,	PUNCT
ftr-367	616	3	the	the	DET
ftr-367	616	4	bush	bush	PROPN
ftr-367	616	5	savings	saving	NOUN
ftr-367	616	6	proposals	proposal	NOUN
ftr-367	616	7	will	will	AUX
ftr-367	616	8	offer	offer	VERB
ftr-367	616	9	weaker	weak	ADJ
ftr-367	616	10	incentives	incentive	NOUN
ftr-367	616	11	for	for	ADP
ftr-367	616	12	voluntary	voluntary	ADJ
ftr-367	616	13	savings	saving	NOUN
ftr-367	616	14	than	than	ADP
ftr-367	616	15	401(k	401(k	NOUN
ftr-367	616	16	)	)	PUNCT
ftr-367	616	17	plans	plan	NOUN
ftr-367	616	18	.	.	PUNCT
ftr-367	617	1	indeed	indeed	ADV
ftr-367	617	2	,	,	PUNCT
ftr-367	617	3	the	the	DET
ftr-367	617	4	bush	bush	PROPN
ftr-367	617	5	savings	saving	NOUN
ftr-367	617	6	accounts	account	NOUN
ftr-367	617	7	offer	offer	VERB
ftr-367	617	8	a	a	DET
ftr-367	617	9	single	single	ADJ
ftr-367	617	10	meaningful	meaningful	ADJ
ftr-367	617	11	incentive	incentive	NOUN
ftr-367	617	12	for	for	ADP
ftr-367	617	13	participation	participation	NOUN
ftr-367	617	14	:	:	PUNCT
ftr-367	617	15	the	the	DET
ftr-367	617	16	permanent	permanent	ADJ
ftr-367	617	17	exclusion	exclusion	NOUN
ftr-367	617	18	of	of	ADP
ftr-367	617	19	investment	investment	NOUN
ftr-367	617	20	return	return	NOUN
ftr-367	617	21	on	on	ADP
ftr-367	617	22	plan	plan	NOUN
ftr-367	617	23	contributions	contribution	NOUN
ftr-367	617	24	from	from	ADP
ftr-367	617	25	income	income	NOUN
ftr-367	617	26	taxation	taxation	NOUN
ftr-367	617	27	.	.	PUNCT
ftr-367	618	1	127	127	NUM
ftr-367	618	2	they	they	PRON
ftr-367	618	3	will	will	AUX
ftr-367	618	4	not	not	PART
ftr-367	618	5	provide	provide	VERB
ftr-367	618	6	matching	matching	NOUN
ftr-367	618	7	contributions	contribution	NOUN
ftr-367	618	8	and	and	CCONJ
ftr-367	618	9	employers	employer	NOUN
ftr-367	618	10	will	will	AUX
ftr-367	618	11	not	not	PART
ftr-367	618	12	have	have	VERB
ftr-367	618	13	incentive	incentive	NOUN
ftr-367	618	14	to	to	PART
ftr-367	618	15	sponsor	sponsor	VERB
ftr-367	618	16	savings	saving	NOUN
ftr-367	618	17	educational	educational	ADJ
ftr-367	618	18	programs	program	NOUN
ftr-367	618	19	.	.	PUNCT
ftr-367	619	1	perhaps	perhaps	ADV
ftr-367	619	2	most	most	ADV
ftr-367	619	3	important	important	ADJ
ftr-367	619	4	,	,	PUNCT
ftr-367	619	5	the	the	DET
ftr-367	619	6	bush	bush	PROPN
ftr-367	619	7	accounts	account	NOUN
ftr-367	619	8	do	do	AUX
ftr-367	619	9	not	not	PART
ftr-367	619	10	incorporate	incorporate	VERB
ftr-367	619	11	the	the	DET
ftr-367	619	12	pre	pre	ADJ
ftr-367	619	13	-	-	ADJ
ftr-367	619	14	commitment	commitment	ADJ
ftr-367	619	15	mechanism	mechanism	NOUN
ftr-367	619	16	of	of	ADP
ftr-367	619	17	401(k	401(k	NOUN
ftr-367	619	18	)	)	PUNCT
ftr-367	619	19	plans	plan	NOUN
ftr-367	619	20	.	.	PUNCT
ftr-367	620	1	one	one	PRON
ftr-367	620	2	might	might	AUX
ftr-367	620	3	respond	respond	VERB
ftr-367	620	4	that	that	SCONJ
ftr-367	620	5	vendors	vendor	NOUN
ftr-367	620	6	of	of	ADP
ftr-367	620	7	investment	investment	NOUN
ftr-367	620	8	products	product	NOUN
ftr-367	620	9	–	–	PUNCT
ftr-367	620	10	the	the	DET
ftr-367	620	11	fidelities	fidelity	NOUN
ftr-367	620	12	and	and	CCONJ
ftr-367	620	13	vanguards	vanguard	NOUN
ftr-367	620	14	of	of	ADP
ftr-367	620	15	the	the	DET
ftr-367	620	16	world	world	NOUN
ftr-367	620	17	–	–	PUNCT
ftr-367	620	18	would	would	AUX
ftr-367	620	19	aggressively	aggressively	ADV
ftr-367	620	20	market	market	VERB
ftr-367	620	21	rsas	rsa	NOUN
ftr-367	620	22	and	and	CCONJ
ftr-367	620	23	lsas	lsa	NOUN
ftr-367	620	24	,	,	PUNCT
ftr-367	620	25	and	and	CCONJ
ftr-367	620	26	this	this	PRON
ftr-367	620	27	is	be	AUX
ftr-367	620	28	certainly	certainly	ADV
ftr-367	620	29	probable	probable	ADJ
ftr-367	620	30	.	.	PUNCT
ftr-367	621	1	what	what	PRON
ftr-367	621	2	is	be	AUX
ftr-367	621	3	not	not	PART
ftr-367	621	4	probable	probable	ADJ
ftr-367	621	5	,	,	PUNCT
ftr-367	621	6	however	however	ADV
ftr-367	621	7	,	,	PUNCT
ftr-367	621	8	is	be	AUX
ftr-367	621	9	that	that	SCONJ
ftr-367	621	10	such	such	ADJ
ftr-367	621	11	vendors	vendor	NOUN
ftr-367	621	12	will	will	AUX
ftr-367	621	13	be	be	AUX
ftr-367	621	14	especially	especially	ADV
ftr-367	621	15	interested	interested	ADJ
ftr-367	621	16	in	in	ADP
ftr-367	621	17	establishing	establish	VERB
ftr-367	621	18	such	such	ADJ
ftr-367	621	19	accounts	account	NOUN
ftr-367	621	20	for	for	ADP
ftr-367	621	21	small	small	ADJ
ftr-367	621	22	investors	investor	NOUN
ftr-367	621	23	or	or	CCONJ
ftr-367	621	24	that	that	SCONJ
ftr-367	621	25	their	their	PRON
ftr-367	621	26	marketing	marketing	NOUN
ftr-367	621	27	will	will	AUX
ftr-367	621	28	be	be	AUX
ftr-367	621	29	directed	direct	VERB
ftr-367	621	30	to	to	ADP
ftr-367	621	31	people	people	NOUN
ftr-367	621	32	who	who	PRON
ftr-367	621	33	will	will	AUX
ftr-367	621	34	open	open	VERB
ftr-367	621	35	small	small	ADJ
ftr-367	621	36	accounts	account	NOUN
ftr-367	621	37	.	.	PUNCT
ftr-367	622	1	the	the	DET
ftr-367	622	2	reason	reason	NOUN
ftr-367	622	3	for	for	ADP
ftr-367	622	4	this	this	DET
ftr-367	622	5	prediction	prediction	NOUN
ftr-367	622	6	is	be	AUX
ftr-367	622	7	simple	simple	ADJ
ftr-367	622	8	:	:	PUNCT
ftr-367	622	9	the	the	DET
ftr-367	622	10	fixed	fix	VERB
ftr-367	622	11	costs	cost	NOUN
ftr-367	622	12	(	(	PUNCT
ftr-367	622	13	and	and	CCONJ
ftr-367	622	14	potential	potential	ADJ
ftr-367	622	15	liabilities	liability	NOUN
ftr-367	622	16	)	)	PUNCT
ftr-367	622	17	of	of	ADP
ftr-367	622	18	small	small	ADJ
ftr-367	622	19	accounts	account	NOUN
ftr-367	622	20	likely	likely	ADV
ftr-367	622	21	render	render	VERB
ftr-367	622	22	such	such	ADJ
ftr-367	622	23	accounts	account	NOUN
ftr-367	622	24	only	only	ADV
ftr-367	622	25	marginally	marginally	ADV
ftr-367	622	26	profitable	profitable	ADJ
ftr-367	622	27	.	.	PUNCT
ftr-367	623	1	128	128	NUM
ftr-367	623	2	indeed	indeed	ADV
ftr-367	623	3	,	,	PUNCT
ftr-367	623	4	most	most	ADJ
ftr-367	623	5	mutual	mutual	ADJ
ftr-367	623	6	fund	fund	NOUN
ftr-367	623	7	vendors	vendor	NOUN
ftr-367	623	8	have	have	VERB
ftr-367	623	9	minimum	minimum	NOUN
ftr-367	623	10	124	124	NUM
ftr-367	623	11	.	.	PUNCT
ftr-367	624	1	alicia	alicia	PROPN
ftr-367	624	2	h.	h.	PROPN
ftr-367	624	3	munell	munell	PROPN
ftr-367	624	4	&	&	CCONJ
ftr-367	624	5	annika	annika	PROPN
ftr-367	624	6	sunden	sunden	PROPN
ftr-367	624	7	,	,	PUNCT
ftr-367	624	8	coming	come	VERB
ftr-367	624	9	up	up	ADP
ftr-367	624	10	short	short	ADJ
ftr-367	624	11	/	/	PUNCT
ftr-367	624	12	the	the	DET
ftr-367	624	13	challenge	challenge	NOUN
ftr-367	624	14	of	of	ADP
ftr-367	624	15	401(k	401(k	NOUN
ftr-367	624	16	)	)	PUNCT
ftr-367	624	17	plans	plan	VERB
ftr-367	624	18	58	58	NUM
ftr-367	624	19	(	(	PUNCT
ftr-367	624	20	the	the	DET
ftr-367	624	21	brookings	brookings	PROPN
ftr-367	624	22	institution	institution	NOUN
ftr-367	624	23	2004	2004	NUM
ftr-367	624	24	)	)	PUNCT
ftr-367	624	25	.	.	PUNCT
ftr-367	625	1	125	125	NUM
ftr-367	625	2	.	.	PUNCT
ftr-367	625	3	irc	irc	PROPN
ftr-367	625	4	§	§	PROPN
ftr-367	625	5	401(k)(12	401(k)(12	NUM
ftr-367	625	6	)	)	PUNCT
ftr-367	625	7	.	.	PUNCT
ftr-367	626	1	126	126	X
ftr-367	626	2	.	.	PUNCT
ftr-367	627	1	see	see	VERB
ftr-367	627	2	,	,	PUNCT
ftr-367	627	3	generally	generally	ADV
ftr-367	627	4	,	,	PUNCT
ftr-367	627	5	deborah	deborah	PROPN
ftr-367	627	6	m.	m.	PROPN
ftr-367	627	7	weiss	weiss	PROPN
ftr-367	627	8	,	,	PUNCT
ftr-367	627	9	paternalistic	paternalistic	ADJ
ftr-367	627	10	pension	pension	NOUN
ftr-367	627	11	policy	policy	NOUN
ftr-367	627	12	:	:	PUNCT
ftr-367	627	13	psychological	psychological	ADJ
ftr-367	627	14	evidence	evidence	NOUN
ftr-367	627	15	and	and	CCONJ
ftr-367	627	16	economic	economic	ADJ
ftr-367	627	17	theory	theory	NOUN
ftr-367	627	18	,	,	PUNCT
ftr-367	627	19	58	58	NUM
ftr-367	627	20	u.	u.	PROPN
ftr-367	627	21	chi	chi	PROPN
ftr-367	627	22	.	.	PUNCT
ftr-367	628	1	l.	l.	PROPN
ftr-367	628	2	rev	rev	PROPN
ftr-367	628	3	.	.	PROPN
ftr-367	628	4	1275	1275	NUM
ftr-367	628	5	(	(	PUNCT
ftr-367	628	6	1991	1991	NUM
ftr-367	628	7	)	)	PUNCT
ftr-367	628	8	.	.	PUNCT
ftr-367	629	1	moreover	moreover	ADV
ftr-367	629	2	,	,	PUNCT
ftr-367	629	3	in	in	ADP
ftr-367	629	4	response	response	NOUN
ftr-367	629	5	to	to	AUX
ftr-367	629	6	work	work	VERB
ftr-367	629	7	by	by	ADP
ftr-367	629	8	some	some	DET
ftr-367	629	9	behavioral	behavioral	ADJ
ftr-367	629	10	economists	economist	NOUN
ftr-367	629	11	–	–	PUNCT
ftr-367	629	12	most	most	ADV
ftr-367	629	13	notably	notably	ADV
ftr-367	629	14	richard	richard	PROPN
ftr-367	629	15	thaler	thaler	PROPN
ftr-367	629	16	and	and	CCONJ
ftr-367	629	17	shlomo	shlomo	NOUN
ftr-367	629	18	benartzi	benartzi	VERB
ftr-367	629	19	–	–	PUNCT
ftr-367	629	20	a	a	DET
ftr-367	629	21	number	number	NOUN
ftr-367	629	22	of	of	ADP
ftr-367	629	23	section	section	NOUN
ftr-367	629	24	401(k	401(k	PROPN
ftr-367	629	25	)	)	PUNCT
ftr-367	629	26	plans	plan	NOUN
ftr-367	629	27	are	be	AUX
ftr-367	629	28	using	use	VERB
ftr-367	629	29	“	"	PUNCT
ftr-367	629	30	automatic	automatic	ADJ
ftr-367	629	31	enrollment	enrollment	NOUN
ftr-367	629	32	,	,	PUNCT
ftr-367	629	33	”	"	PUNCT
ftr-367	629	34	in	in	ADP
ftr-367	629	35	which	which	PRON
ftr-367	629	36	employees	employee	NOUN
ftr-367	629	37	must	must	AUX
ftr-367	629	38	opt	opt	VERB
ftr-367	629	39	out	out	ADP
ftr-367	629	40	rather	rather	ADV
ftr-367	629	41	than	than	ADP
ftr-367	629	42	opt	opt	VERB
ftr-367	629	43	in	in	ADP
ftr-367	629	44	to	to	PART
ftr-367	629	45	plan	plan	VERB
ftr-367	629	46	participation	participation	NOUN
ftr-367	629	47	.	.	PUNCT
ftr-367	630	1	william	william	PROPN
ftr-367	630	2	g.	g.	PROPN
ftr-367	630	3	gale	gale	PROPN
ftr-367	630	4	,	,	PUNCT
ftr-367	630	5	j.	j.	PROPN
ftr-367	630	6	mark	mark	PROPN
ftr-367	630	7	iwry	iwry	PROPN
ftr-367	630	8	&	&	CCONJ
ftr-367	630	9	peter	peter	PROPN
ftr-367	630	10	r.	r.	PROPN
ftr-367	630	11	orszag	orszag	PROPN
ftr-367	630	12	,	,	PUNCT
ftr-367	630	13	the	the	DET
ftr-367	630	14	automatic	automatic	ADJ
ftr-367	630	15	401(k	401(k	NOUN
ftr-367	630	16	):	):	PUNCT
ftr-367	630	17	a	a	DET
ftr-367	630	18	simple	simple	ADJ
ftr-367	630	19	way	way	NOUN
ftr-367	630	20	to	to	PART
ftr-367	630	21	strengthen	strengthen	VERB
ftr-367	630	22	retirement	retirement	NOUN
ftr-367	630	23	savings	saving	NOUN
ftr-367	630	24	(	(	PUNCT
ftr-367	630	25	brookings	brookings	PROPN
ftr-367	630	26	institute	institute	PROPN
ftr-367	630	27	2005	2005	NUM
ftr-367	630	28	)	)	PUNCT
ftr-367	630	29	,	,	PUNCT
ftr-367	630	30	at	at	ADP
ftr-367	630	31	www.brookings.edu/views/papers/20050228_401k.pdf	www.brookings.edu/views/papers/20050228_401k.pdf	PROPN
ftr-367	630	32	.	.	PUNCT
ftr-367	631	1	(	(	PUNCT
ftr-367	631	2	last	last	ADJ
ftr-367	631	3	visited	visit	VERB
ftr-367	631	4	jun	jun	PROPN
ftr-367	631	5	.	.	PROPN
ftr-367	631	6	30	30	NUM
ftr-367	631	7	,	,	PUNCT
ftr-367	631	8	2007	2007	NUM
ftr-367	631	9	)	)	PUNCT
ftr-367	631	10	.	.	PUNCT
ftr-367	632	1	127	127	NUM
ftr-367	632	2	.	.	PUNCT
ftr-367	633	1	it	it	PRON
ftr-367	633	2	is	be	AUX
ftr-367	633	3	,	,	PUNCT
ftr-367	633	4	of	of	ADP
ftr-367	633	5	course	course	NOUN
ftr-367	633	6	,	,	PUNCT
ftr-367	633	7	possible	possible	ADJ
ftr-367	633	8	to	to	PART
ftr-367	633	9	revise	revise	VERB
ftr-367	633	10	the	the	DET
ftr-367	633	11	bush	bush	PROPN
ftr-367	633	12	proposals	proposal	NOUN
ftr-367	633	13	to	to	PART
ftr-367	633	14	provide	provide	VERB
ftr-367	633	15	matching	matching	NOUN
ftr-367	633	16	contributions	contribution	NOUN
ftr-367	633	17	.	.	PUNCT
ftr-367	634	1	128	128	NUM
ftr-367	634	2	.	.	PUNCT
ftr-367	635	1	john	john	PROPN
ftr-367	635	2	waggoner	waggoner	PROPN
ftr-367	635	3	,	,	PUNCT
ftr-367	635	4	some	some	DET
ftr-367	635	5	mutual	mutual	ADJ
ftr-367	635	6	funds	fund	NOUN
ftr-367	635	7	still	still	ADV
ftr-367	635	8	let	let	VERB
ftr-367	635	9	you	you	PRON
ftr-367	635	10	start	start	VERB
ftr-367	635	11	small	small	ADJ
ftr-367	635	12	,	,	PUNCT
ftr-367	635	13	usa	usa	PROPN
ftr-367	635	14	today	today	NOUN
ftr-367	635	15	,	,	PUNCT
ftr-367	635	16	(	(	PUNCT
ftr-367	635	17	aug	aug	PROPN
ftr-367	635	18	.	.	PROPN
ftr-367	635	19	23	23	NUM
ftr-367	635	20	,	,	PUNCT
ftr-367	635	21	2001	2001	NUM
ftr-367	635	22	)	)	PUNCT
ftr-367	635	23	at	at	ADP
ftr-367	635	24	d.	d.	PROPN
ftr-367	635	25	,	,	PUNCT
ftr-367	635	26	available	available	ADJ
ftr-367	635	27	at	at	ADP
ftr-367	635	28	http://www.usatoday.com/money/perfi/	http://www.usatoday.com/money/perfi/	PROPN
ftr-367	635	29	columnist	columnist	NOUN
ftr-367	635	30	/	/	SYM
ftr-367	635	31	waggon/2001	waggon/2001	NOUN
ftr-367	635	32	-	-	PUNCT
ftr-367	635	33	08	08	NUM
ftr-367	635	34	-	-	PUNCT
ftr-367	635	35	24	24	NUM
ftr-367	635	36	-	-	PUNCT
ftr-367	635	37	waggon.htm	waggon.htm	X
ftr-367	635	38	.	.	PUNCT
ftr-367	636	1	(	(	PUNCT
ftr-367	636	2	last	last	ADJ
ftr-367	636	3	visited	visit	VERB
ftr-367	636	4	jun	jun	PROPN
ftr-367	636	5	.	.	PROPN
ftr-367	636	6	30	30	NUM
ftr-367	636	7	,	,	PUNCT
ftr-367	636	8	2007	2007	NUM
ftr-367	636	9	)	)	PUNCT
ftr-367	636	10	.	.	PUNCT
ftr-367	637	1	the	the	DET
ftr-367	637	2	article	article	NOUN
ftr-367	637	3	2008	2008	NUM
ftr-367	637	4	]	]	PUNCT
ftr-367	637	5	slouching	slouch	VERB
ftr-367	637	6	towards	towards	ADP
ftr-367	637	7	a	a	DET
ftr-367	637	8	consumption	consumption	NOUN
ftr-367	637	9	tax	tax	NOUN
ftr-367	637	10	147	147	NUM
ftr-367	637	11	contribution	contribution	NOUN
ftr-367	637	12	requirements	requirement	NOUN
ftr-367	637	13	;	;	PUNCT
ftr-367	637	14	vanguard	vanguard	NOUN
ftr-367	637	15	,	,	PUNCT
ftr-367	637	16	fidelity	fidelity	NOUN
ftr-367	637	17	,	,	PUNCT
ftr-367	637	18	and	and	CCONJ
ftr-367	637	19	t.	t.	PROPN
ftr-367	637	20	rowe	rowe	PROPN
ftr-367	637	21	price	price	PROPN
ftr-367	637	22	,	,	PUNCT
ftr-367	637	23	for	for	ADP
ftr-367	637	24	example	example	NOUN
ftr-367	637	25	,	,	PUNCT
ftr-367	637	26	will	will	AUX
ftr-367	637	27	not	not	PART
ftr-367	637	28	open	open	VERB
ftr-367	637	29	an	an	DET
ftr-367	637	30	individual	individual	ADJ
ftr-367	637	31	retirement	retirement	NOUN
ftr-367	637	32	account	account	NOUN
ftr-367	637	33	with	with	ADP
ftr-367	637	34	less	less	ADJ
ftr-367	637	35	than	than	ADP
ftr-367	637	36	$	$	SYM
ftr-367	637	37	1,000	1,000	NUM
ftr-367	637	38	and	and	CCONJ
ftr-367	637	39	many	many	ADJ
ftr-367	637	40	of	of	ADP
ftr-367	637	41	their	their	PRON
ftr-367	637	42	fund	fund	NOUN
ftr-367	637	43	options	option	NOUN
ftr-367	637	44	require	require	VERB
ftr-367	637	45	substantially	substantially	ADV
ftr-367	637	46	higher	high	ADJ
ftr-367	637	47	minimum	minimum	ADJ
ftr-367	637	48	contributions	contribution	NOUN
ftr-367	637	49	.	.	PUNCT
ftr-367	638	1	129	129	NUM
ftr-367	639	1	moreover	moreover	ADV
ftr-367	639	2	,	,	PUNCT
ftr-367	639	3	the	the	DET
ftr-367	639	4	rsa	rsa	PROPN
ftr-367	639	5	/	/	SYM
ftr-367	639	6	lsa	lsa	NOUN
ftr-367	639	7	accounts	account	NOUN
ftr-367	639	8	will	will	AUX
ftr-367	639	9	be	be	AUX
ftr-367	639	10	funded	fund	VERB
ftr-367	639	11	with	with	ADP
ftr-367	639	12	after	after	ADP
ftr-367	639	13	-	-	PUNCT
ftr-367	639	14	tax	tax	NOUN
ftr-367	639	15	dollars	dollar	NOUN
ftr-367	639	16	.	.	PUNCT
ftr-367	640	1	earlier	early	ADV
ftr-367	640	2	this	this	DET
ftr-367	640	3	article	article	NOUN
ftr-367	640	4	discussed	discuss	VERB
ftr-367	640	5	how	how	SCONJ
ftr-367	640	6	the	the	DET
ftr-367	640	7	contribution	contribution	NOUN
ftr-367	640	8	of	of	ADP
ftr-367	640	9	an	an	DET
ftr-367	640	10	after	after	ADP
ftr-367	640	11	-	-	PUNCT
ftr-367	640	12	tax	tax	NOUN
ftr-367	640	13	dollar	dollar	NOUN
ftr-367	640	14	contribution	contribution	NOUN
ftr-367	640	15	to	to	ADP
ftr-367	640	16	a	a	DET
ftr-367	640	17	roth	roth	ADJ
ftr-367	640	18	-	-	PUNCT
ftr-367	640	19	type	type	NOUN
ftr-367	640	20	savings	saving	NOUN
ftr-367	640	21	vehicle	vehicle	NOUN
ftr-367	640	22	shields	shield	VERB
ftr-367	640	23	more	more	ADJ
ftr-367	640	24	investment	investment	NOUN
ftr-367	640	25	income	income	NOUN
ftr-367	640	26	from	from	ADP
ftr-367	640	27	taxation	taxation	NOUN
ftr-367	640	28	than	than	ADP
ftr-367	640	29	a	a	DET
ftr-367	640	30	deductible	deductible	ADJ
ftr-367	640	31	contribution	contribution	NOUN
ftr-367	640	32	to	to	ADP
ftr-367	640	33	a	a	DET
ftr-367	640	34	traditional	traditional	ADJ
ftr-367	640	35	retirement	retirement	NOUN
ftr-367	640	36	plan	plan	NOUN
ftr-367	640	37	,	,	PUNCT
ftr-367	640	38	but	but	CCONJ
ftr-367	640	39	this	this	PRON
ftr-367	640	40	is	be	AUX
ftr-367	640	41	not	not	PART
ftr-367	640	42	an	an	DET
ftr-367	640	43	advantage	advantage	NOUN
ftr-367	640	44	to	to	ADP
ftr-367	640	45	people	people	NOUN
ftr-367	640	46	who	who	PRON
ftr-367	640	47	can	can	AUX
ftr-367	640	48	not	not	PART
ftr-367	640	49	afford	afford	VERB
ftr-367	640	50	to	to	PART
ftr-367	640	51	contribute	contribute	VERB
ftr-367	640	52	beyond	beyond	ADP
ftr-367	640	53	the	the	DET
ftr-367	640	54	contribution	contribution	NOUN
ftr-367	640	55	limits	limit	NOUN
ftr-367	640	56	for	for	ADP
ftr-367	640	57	such	such	ADJ
ftr-367	640	58	accounts	account	NOUN
ftr-367	640	59	(	(	PUNCT
ftr-367	640	60	and	and	CCONJ
ftr-367	640	61	this	this	PRON
ftr-367	640	62	will	will	AUX
ftr-367	640	63	be	be	AUX
ftr-367	640	64	most	most	ADJ
ftr-367	640	65	people	people	NOUN
ftr-367	640	66	)	)	PUNCT
ftr-367	640	67	.	.	PUNCT
ftr-367	641	1	moreover	moreover	ADV
ftr-367	641	2	,	,	PUNCT
ftr-367	641	3	there	there	PRON
ftr-367	641	4	is	be	VERB
ftr-367	641	5	reason	reason	NOUN
ftr-367	641	6	to	to	PART
ftr-367	641	7	suspect	suspect	VERB
ftr-367	641	8	that	that	SCONJ
ftr-367	641	9	such	such	ADJ
ftr-367	641	10	individuals	individual	NOUN
ftr-367	641	11	generally	generally	ADV
ftr-367	641	12	prefer	prefer	VERB
ftr-367	641	13	before	before	ADP
ftr-367	641	14	-	-	PUNCT
ftr-367	641	15	tax	tax	NOUN
ftr-367	641	16	to	to	ADP
ftr-367	641	17	after	after	ADP
ftr-367	641	18	-	-	PUNCT
ftr-367	641	19	tax	tax	NOUN
ftr-367	641	20	contributions	contribution	NOUN
ftr-367	641	21	.	.	PUNCT
ftr-367	642	1	130	130	NUM
ftr-367	642	2	thus	thus	ADV
ftr-367	642	3	,	,	PUNCT
ftr-367	642	4	the	the	DET
ftr-367	642	5	tax	tax	NOUN
ftr-367	642	6	incentives	incentive	NOUN
ftr-367	642	7	for	for	SCONJ
ftr-367	642	8	middleand	middleand	NOUN
ftr-367	642	9	lower	low	ADJ
ftr-367	642	10	-	-	PUNCT
ftr-367	642	11	income	income	NOUN
ftr-367	642	12	people	people	NOUN
ftr-367	642	13	to	to	PART
ftr-367	642	14	contribute	contribute	VERB
ftr-367	642	15	to	to	ADP
ftr-367	642	16	rsas	rsa	NOUN
ftr-367	642	17	and	and	CCONJ
ftr-367	642	18	lsas	lsa	NOUN
ftr-367	642	19	may	may	AUX
ftr-367	642	20	be	be	AUX
ftr-367	642	21	weaker	weak	ADJ
ftr-367	642	22	than	than	ADP
ftr-367	642	23	the	the	DET
ftr-367	642	24	tax	tax	NOUN
ftr-367	642	25	incentives	incentive	NOUN
ftr-367	642	26	for	for	ADP
ftr-367	642	27	contributions	contribution	NOUN
ftr-367	642	28	to	to	ADP
ftr-367	642	29	regular	regular	ADJ
ftr-367	642	30	401(k	401(k	PROPN
ftr-367	642	31	)	)	PUNCT
ftr-367	642	32	plans	plan	NOUN
ftr-367	642	33	.	.	PUNCT
ftr-367	643	1	the	the	DET
ftr-367	643	2	white	white	PROPN
ftr-367	643	3	house	house	PROPN
ftr-367	643	4	proposals	proposal	NOUN
ftr-367	643	5	would	would	AUX
ftr-367	643	6	eliminate	eliminate	VERB
ftr-367	643	7	traditional	traditional	ADJ
ftr-367	643	8	individual	individual	ADJ
ftr-367	643	9	retirement	retirement	NOUN
ftr-367	643	10	plans	plan	NOUN
ftr-367	643	11	,	,	PUNCT
ftr-367	643	12	where	where	SCONJ
ftr-367	643	13	contributions	contribution	NOUN
ftr-367	643	14	are	be	AUX
ftr-367	643	15	made	make	VERB
ftr-367	643	16	with	with	ADP
ftr-367	643	17	pre	pre	ADJ
ftr-367	643	18	-	-	ADJ
ftr-367	643	19	tax	tax	ADJ
ftr-367	643	20	dollars	dollar	NOUN
ftr-367	643	21	.	.	PUNCT
ftr-367	644	1	2	2	X
ftr-367	644	2	.	.	X
ftr-367	644	3	production	production	NOUN
ftr-367	644	4	of	of	ADP
ftr-367	644	5	retirement	retirement	NOUN
ftr-367	644	6	income	income	PROPN
ftr-367	644	7	qualified	qualified	ADJ
ftr-367	644	8	retirement	retirement	NOUN
ftr-367	644	9	plans	plan	NOUN
ftr-367	644	10	are	be	AUX
ftr-367	644	11	designed	design	VERB
ftr-367	644	12	,	,	PUNCT
ftr-367	644	13	generally	generally	ADV
ftr-367	644	14	speaking	speak	VERB
ftr-367	644	15	,	,	PUNCT
ftr-367	644	16	to	to	PART
ftr-367	644	17	provide	provide	VERB
ftr-367	644	18	individuals	individual	NOUN
ftr-367	644	19	with	with	ADP
ftr-367	644	20	a	a	DET
ftr-367	644	21	stream	stream	NOUN
ftr-367	644	22	of	of	ADP
ftr-367	644	23	income	income	NOUN
ftr-367	644	24	following	follow	VERB
ftr-367	644	25	their	their	PRON
ftr-367	644	26	withdrawal	withdrawal	NOUN
ftr-367	644	27	from	from	ADP
ftr-367	644	28	the	the	DET
ftr-367	644	29	labor	labor	NOUN
ftr-367	644	30	market	market	NOUN
ftr-367	644	31	because	because	SCONJ
ftr-367	644	32	of	of	ADP
ftr-367	644	33	retirement	retirement	NOUN
ftr-367	644	34	or	or	CCONJ
ftr-367	644	35	disability	disability	NOUN
ftr-367	644	36	.	.	PUNCT
ftr-367	645	1	the	the	DET
ftr-367	645	2	internal	internal	PROPN
ftr-367	645	3	revenue	revenue	NOUN
ftr-367	645	4	code	code	NOUN
ftr-367	645	5	,	,	PUNCT
ftr-367	645	6	through	through	ADP
ftr-367	645	7	regulatory	regulatory	ADJ
ftr-367	645	8	restriction	restriction	NOUN
ftr-367	645	9	131	131	NUM
ftr-367	645	10	and	and	CCONJ
ftr-367	645	11	excise	excise	NOUN
ftr-367	645	12	taxes	taxis	NOUN
ftr-367	645	13	,	,	PUNCT
ftr-367	645	14	132	132	NUM
ftr-367	645	15	discourages	discourage	VERB
ftr-367	645	16	use	use	NOUN
ftr-367	645	17	notes	note	NOUN
ftr-367	645	18	,	,	PUNCT
ftr-367	645	19	however	however	ADV
ftr-367	645	20	,	,	PUNCT
ftr-367	645	21	that	that	SCONJ
ftr-367	645	22	some	some	DET
ftr-367	645	23	mutual	mutual	ADJ
ftr-367	645	24	funds	fund	NOUN
ftr-367	645	25	might	might	AUX
ftr-367	645	26	pursue	pursue	VERB
ftr-367	645	27	the	the	DET
ftr-367	645	28	small	small	ADJ
ftr-367	645	29	investor	investor	NOUN
ftr-367	645	30	in	in	ADP
ftr-367	645	31	the	the	DET
ftr-367	645	32	expectation	expectation	NOUN
ftr-367	645	33	that	that	SCONJ
ftr-367	645	34	with	with	ADP
ftr-367	645	35	regular	regular	ADJ
ftr-367	645	36	contributions	contribution	NOUN
ftr-367	645	37	and	and	CCONJ
ftr-367	645	38	compounding	compounding	NOUN
ftr-367	645	39	of	of	ADP
ftr-367	645	40	investment	investment	NOUN
ftr-367	645	41	income	income	NOUN
ftr-367	645	42	,	,	PUNCT
ftr-367	645	43	the	the	DET
ftr-367	645	44	small	small	ADJ
ftr-367	645	45	account	account	NOUN
ftr-367	645	46	of	of	ADP
ftr-367	645	47	today	today	NOUN
ftr-367	645	48	will	will	AUX
ftr-367	645	49	become	become	VERB
ftr-367	645	50	the	the	DET
ftr-367	645	51	large	large	ADJ
ftr-367	645	52	account	account	NOUN
ftr-367	645	53	of	of	ADP
ftr-367	645	54	tomorrow	tomorrow	NOUN
ftr-367	645	55	.	.	PUNCT
ftr-367	646	1	129.see	129.see	NUM
ftr-367	646	2	,	,	PUNCT
ftr-367	646	3	e.g.	e.g.	ADV
ftr-367	646	4	,	,	PUNCT
ftr-367	646	5	https://flagship2.vanguard.com/vgapp/hnw/content/account	https://flagship2.vanguard.com/vgapp/hnw/content/account	PROPN
ftr-367	646	6	serv	serv	X
ftr-367	646	7	/	/	SYM
ftr-367	646	8	retirement	retirement	NOUN
ftr-367	646	9	/	/	SYM
ftr-367	646	10	atstradiraoverviewcontent.jsp	atstradiraoverviewcontent.jsp	PUNCT
ftr-367	646	11	(	(	PUNCT
ftr-367	646	12	$	$	SYM
ftr-367	646	13	2,500	2,500	NUM
ftr-367	646	14	minimum	minimum	ADJ
ftr-367	646	15	investment	investment	NOUN
ftr-367	646	16	for	for	ADP
ftr-367	646	17	most	most	ADJ
ftr-367	646	18	fidelity	fidelity	NOUN
ftr-367	646	19	investment	investment	NOUN
ftr-367	646	20	funds	fund	NOUN
ftr-367	646	21	)	)	PUNCT
ftr-367	646	22	.	.	PUNCT
ftr-367	647	1	130	130	NUM
ftr-367	647	2	.	.	PUNCT
ftr-367	648	1	there	there	PRON
ftr-367	648	2	are	be	VERB
ftr-367	648	3	three	three	NUM
ftr-367	648	4	possible	possible	ADJ
ftr-367	648	5	explanations	explanation	NOUN
ftr-367	648	6	for	for	ADP
ftr-367	648	7	this	this	DET
ftr-367	648	8	preference	preference	NOUN
ftr-367	648	9	:	:	PUNCT
ftr-367	648	10	first	first	ADV
ftr-367	648	11	,	,	PUNCT
ftr-367	648	12	that	that	SCONJ
ftr-367	648	13	individuals	individual	NOUN
ftr-367	648	14	have	have	VERB
ftr-367	648	15	a	a	DET
ftr-367	648	16	behavioral	behavioral	ADJ
ftr-367	648	17	preference	preference	NOUN
ftr-367	648	18	for	for	ADP
ftr-367	648	19	reducing	reduce	VERB
ftr-367	648	20	taxes	taxis	NOUN
ftr-367	648	21	in	in	ADP
ftr-367	648	22	the	the	DET
ftr-367	648	23	year	year	NOUN
ftr-367	648	24	of	of	ADP
ftr-367	648	25	contribution	contribution	NOUN
ftr-367	648	26	;	;	PUNCT
ftr-367	648	27	second	second	X
ftr-367	648	28	,	,	PUNCT
ftr-367	648	29	that	that	SCONJ
ftr-367	648	30	individuals	individual	NOUN
ftr-367	648	31	may	may	AUX
ftr-367	648	32	fund	fund	VERB
ftr-367	648	33	part	part	NOUN
ftr-367	648	34	of	of	ADP
ftr-367	648	35	their	their	PRON
ftr-367	648	36	contribution	contribution	NOUN
ftr-367	648	37	with	with	ADP
ftr-367	648	38	the	the	DET
ftr-367	648	39	immediate	immediate	ADJ
ftr-367	648	40	tax	tax	NOUN
ftr-367	648	41	savings	saving	NOUN
ftr-367	648	42	;	;	PUNCT
ftr-367	648	43	and	and	CCONJ
ftr-367	648	44	third	third	ADV
ftr-367	648	45	,	,	PUNCT
ftr-367	648	46	that	that	SCONJ
ftr-367	648	47	middle	middle	ADJ
ftr-367	648	48	and	and	CCONJ
ftr-367	648	49	lower	low	ADJ
ftr-367	648	50	income	income	NOUN
ftr-367	648	51	individuals	individual	NOUN
ftr-367	648	52	believe	believe	VERB
ftr-367	648	53	that	that	SCONJ
ftr-367	648	54	they	they	PRON
ftr-367	648	55	will	will	AUX
ftr-367	648	56	have	have	VERB
ftr-367	648	57	lower	low	ADJ
ftr-367	648	58	marginal	marginal	ADJ
ftr-367	648	59	tax	tax	NOUN
ftr-367	648	60	rates	rate	NOUN
ftr-367	648	61	in	in	ADP
ftr-367	648	62	retirement	retirement	NOUN
ftr-367	648	63	.	.	PUNCT
ftr-367	649	1	i	i	PRON
ftr-367	649	2	have	have	AUX
ftr-367	649	3	not	not	PART
ftr-367	649	4	been	be	AUX
ftr-367	649	5	able	able	ADJ
ftr-367	649	6	to	to	PART
ftr-367	649	7	find	find	VERB
ftr-367	649	8	any	any	DET
ftr-367	649	9	empirical	empirical	ADJ
ftr-367	649	10	research	research	NOUN
ftr-367	649	11	on	on	ADP
ftr-367	649	12	the	the	DET
ftr-367	649	13	question	question	NOUN
ftr-367	649	14	posed	pose	VERB
ftr-367	649	15	in	in	ADP
ftr-367	649	16	the	the	DET
ftr-367	649	17	text	text	NOUN
ftr-367	649	18	:	:	PUNCT
ftr-367	649	19	whether	whether	SCONJ
ftr-367	649	20	traditional	traditional	ADJ
ftr-367	649	21	or	or	CCONJ
ftr-367	649	22	roth	roth	NOUN
ftr-367	649	23	treatment	treatment	NOUN
ftr-367	649	24	is	be	AUX
ftr-367	649	25	a	a	DET
ftr-367	649	26	stronger	strong	ADJ
ftr-367	649	27	tax	tax	NOUN
ftr-367	649	28	incentive	incentive	NOUN
ftr-367	649	29	for	for	ADP
ftr-367	649	30	moderate	moderate	ADJ
ftr-367	649	31	income	income	NOUN
ftr-367	649	32	individuals	individual	NOUN
ftr-367	649	33	.	.	PUNCT
ftr-367	650	1	but	but	CCONJ
ftr-367	650	2	i	i	PRON
ftr-367	650	3	am	be	AUX
ftr-367	650	4	reasonably	reasonably	ADV
ftr-367	650	5	confident	confident	ADJ
ftr-367	650	6	that	that	SCONJ
ftr-367	650	7	my	my	PRON
ftr-367	650	8	hunch	hunch	NOUN
ftr-367	650	9	that	that	SCONJ
ftr-367	650	10	before	before	ADP
ftr-367	650	11	-	-	PUNCT
ftr-367	650	12	tax	tax	NOUN
ftr-367	650	13	treatment	treatment	NOUN
ftr-367	650	14	is	be	AUX
ftr-367	650	15	a	a	DET
ftr-367	650	16	more	more	ADV
ftr-367	650	17	effective	effective	ADJ
ftr-367	650	18	incentive	incentive	NOUN
ftr-367	650	19	than	than	ADP
ftr-367	650	20	roth	roth	PROPN
ftr-367	650	21	treatment	treatment	NOUN
ftr-367	650	22	for	for	ADP
ftr-367	650	23	moderate	moderate	ADJ
ftr-367	650	24	income	income	NOUN
ftr-367	650	25	taxpayers	taxpayer	NOUN
ftr-367	650	26	.	.	PUNCT
ftr-367	651	1	others	other	NOUN
ftr-367	651	2	seem	seem	VERB
ftr-367	651	3	to	to	PART
ftr-367	651	4	share	share	VERB
ftr-367	651	5	this	this	DET
ftr-367	651	6	view	view	NOUN
ftr-367	651	7	.	.	PUNCT
ftr-367	652	1	see	see	VERB
ftr-367	652	2	,	,	PUNCT
ftr-367	652	3	karen	karen	PROPN
ftr-367	652	4	c.	c.	PROPN
ftr-367	652	5	burke	burke	PROPN
ftr-367	652	6	and	and	CCONJ
ftr-367	652	7	grayson	grayson	PROPN
ftr-367	652	8	m.	m.	PROPN
ftr-367	653	1	p.	p.	PROPN
ftr-367	653	2	mccouch	mccouch	PROPN
ftr-367	653	3	,	,	PUNCT
ftr-367	653	4	lipstick	lipstick	NOUN
ftr-367	653	5	,	,	PUNCT
ftr-367	653	6	light	light	ADJ
ftr-367	653	7	beer	beer	NOUN
ftr-367	653	8	,	,	PUNCT
ftr-367	653	9	and	and	CCONJ
ftr-367	653	10	back	back	ADV
ftr-367	653	11	-	-	PUNCT
ftr-367	653	12	loaded	load	VERB
ftr-367	653	13	savings	saving	NOUN
ftr-367	653	14	accounts	account	NOUN
ftr-367	653	15	,	,	PUNCT
ftr-367	653	16	25	25	NUM
ftr-367	653	17	va	va	NOUN
ftr-367	653	18	.	.	PUNCT
ftr-367	654	1	tax	tax	PROPN
ftr-367	654	2	rev	rev	PROPN
ftr-367	654	3	.	.	PROPN
ftr-367	654	4	1101	1101	NUM
ftr-367	654	5	,	,	PUNCT
ftr-367	654	6	1141	1141	NUM
ftr-367	654	7	(	(	PUNCT
ftr-367	654	8	2006	2006	NUM
ftr-367	654	9	)	)	PUNCT
ftr-367	654	10	.	.	PUNCT
ftr-367	655	1	131	131	X
ftr-367	655	2	.	.	PUNCT
ftr-367	656	1	treas	treas	PROPN
ftr-367	656	2	.	.	PUNCT
ftr-367	657	1	reg	reg	PROPN
ftr-367	657	2	.	.	PUNCT
ftr-367	658	1	§	§	PROPN
ftr-367	658	2	1.401	1.401	NUM
ftr-367	658	3	-	-	SYM
ftr-367	658	4	1(b	1(b	NUM
ftr-367	658	5	)	)	PUNCT
ftr-367	658	6	(	(	PUNCT
ftr-367	658	7	pension	pension	NOUN
ftr-367	658	8	plan	plan	NOUN
ftr-367	658	9	intended	intend	VERB
ftr-367	658	10	to	to	PART
ftr-367	658	11	pay	pay	VERB
ftr-367	658	12	income	income	NOUN
ftr-367	658	13	after	after	ADP
ftr-367	658	14	retirement	retirement	NOUN
ftr-367	658	15	)	)	PUNCT
ftr-367	658	16	.	.	PUNCT
ftr-367	659	1	148	148	NUM
ftr-367	659	2	florida	florida	PROPN
ftr-367	659	3	tax	tax	NOUN
ftr-367	659	4	review	review	NOUN
ftr-367	659	5	[	[	X
ftr-367	659	6	vol	vol	NOUN
ftr-367	659	7	.	.	PUNCT
ftr-367	659	8	9:2	9:2	NUM
ftr-367	659	9	of	of	ADP
ftr-367	659	10	such	such	ADJ
ftr-367	659	11	plans	plan	NOUN
ftr-367	659	12	to	to	PART
ftr-367	659	13	provide	provide	VERB
ftr-367	659	14	pre	pre	ADJ
ftr-367	659	15	-	-	ADJ
ftr-367	659	16	retirement	retirement	ADJ
ftr-367	659	17	income	income	NOUN
ftr-367	659	18	.	.	PUNCT
ftr-367	660	1	in	in	ADP
ftr-367	660	2	addition	addition	NOUN
ftr-367	660	3	,	,	PUNCT
ftr-367	660	4	pension	pension	NOUN
ftr-367	660	5	plans	plan	NOUN
ftr-367	660	6	(	(	PUNCT
ftr-367	660	7	but	but	CCONJ
ftr-367	660	8	not	not	PART
ftr-367	660	9	profit	profit	NOUN
ftr-367	660	10	-	-	PUNCT
ftr-367	660	11	sharing	share	VERB
ftr-367	660	12	plans	plan	NOUN
ftr-367	660	13	)	)	PUNCT
ftr-367	660	14	must	must	AUX
ftr-367	660	15	make	make	VERB
ftr-367	660	16	benefits	benefit	NOUN
ftr-367	660	17	available	available	ADJ
ftr-367	660	18	as	as	ADP
ftr-367	660	19	life	life	NOUN
ftr-367	660	20	annuities	annuity	NOUN
ftr-367	660	21	,	,	PUNCT
ftr-367	660	22	which	which	PRON
ftr-367	660	23	relieves	relieve	VERB
ftr-367	660	24	participants	participant	NOUN
ftr-367	660	25	from	from	ADP
ftr-367	660	26	the	the	DET
ftr-367	660	27	planning	planning	NOUN
ftr-367	660	28	necessary	necessary	ADJ
ftr-367	660	29	to	to	PART
ftr-367	660	30	prevent	prevent	VERB
ftr-367	660	31	dissipation	dissipation	NOUN
ftr-367	660	32	of	of	ADP
ftr-367	660	33	retirement	retirement	NOUN
ftr-367	660	34	savings	saving	NOUN
ftr-367	660	35	prior	prior	ADV
ftr-367	660	36	to	to	ADP
ftr-367	660	37	death	death	NOUN
ftr-367	660	38	.	.	PUNCT
ftr-367	661	1	133	133	NUM
ftr-367	661	2	moreover	moreover	ADV
ftr-367	661	3	,	,	PUNCT
ftr-367	661	4	a	a	DET
ftr-367	661	5	participant	participant	NOUN
ftr-367	661	6	’s	’s	PART
ftr-367	661	7	spouse	spouse	NOUN
ftr-367	661	8	must	must	AUX
ftr-367	661	9	consent	consent	VERB
ftr-367	661	10	to	to	ADP
ftr-367	661	11	any	any	DET
ftr-367	661	12	benefit	benefit	NOUN
ftr-367	661	13	form	form	NOUN
ftr-367	661	14	from	from	ADP
ftr-367	661	15	a	a	DET
ftr-367	661	16	pension	pension	NOUN
ftr-367	661	17	plan	plan	NOUN
ftr-367	661	18	that	that	PRON
ftr-367	661	19	does	do	AUX
ftr-367	661	20	not	not	PART
ftr-367	661	21	include	include	VERB
ftr-367	661	22	a	a	DET
ftr-367	661	23	survivor	survivor	NOUN
ftr-367	661	24	’s	’s	PART
ftr-367	661	25	benefit	benefit	NOUN
ftr-367	661	26	for	for	ADP
ftr-367	661	27	the	the	DET
ftr-367	661	28	spouse	spouse	NOUN
ftr-367	661	29	,	,	PUNCT
ftr-367	661	30	134	134	NUM
ftr-367	661	31	making	make	VERB
ftr-367	661	32	it	it	PRON
ftr-367	661	33	more	more	ADV
ftr-367	661	34	likely	likely	ADJ
ftr-367	661	35	that	that	SCONJ
ftr-367	661	36	benefits	benefit	NOUN
ftr-367	661	37	will	will	AUX
ftr-367	661	38	not	not	PART
ftr-367	661	39	be	be	AUX
ftr-367	661	40	exhausted	exhaust	VERB
ftr-367	661	41	before	before	ADP
ftr-367	661	42	the	the	DET
ftr-367	661	43	death	death	NOUN
ftr-367	661	44	of	of	ADP
ftr-367	661	45	a	a	DET
ftr-367	661	46	participant	participant	NOUN
ftr-367	661	47	’s	’s	PART
ftr-367	661	48	spouse	spouse	NOUN
ftr-367	661	49	.	.	PUNCT
ftr-367	662	1	in	in	ADP
ftr-367	662	2	qualified	qualified	ADJ
ftr-367	662	3	plans	plan	NOUN
ftr-367	662	4	these	these	DET
ftr-367	662	5	rules	rule	NOUN
ftr-367	662	6	work	work	VERB
ftr-367	662	7	imperfectly	imperfectly	ADV
ftr-367	662	8	:	:	PUNCT
ftr-367	662	9	we	we	PRON
ftr-367	662	10	know	know	VERB
ftr-367	662	11	,	,	PUNCT
ftr-367	662	12	for	for	ADP
ftr-367	662	13	example	example	NOUN
ftr-367	662	14	,	,	PUNCT
ftr-367	662	15	that	that	SCONJ
ftr-367	662	16	pre	pre	ADJ
ftr-367	662	17	-	-	ADJ
ftr-367	662	18	retirement	retirement	ADJ
ftr-367	662	19	leakage	leakage	NOUN
ftr-367	662	20	occurs	occur	VERB
ftr-367	662	21	,	,	PUNCT
ftr-367	662	22	135	135	NUM
ftr-367	663	1	and	and	CCONJ
ftr-367	663	2	we	we	PRON
ftr-367	663	3	know	know	VERB
ftr-367	663	4	that	that	SCONJ
ftr-367	663	5	some	some	DET
ftr-367	663	6	spouses	spouse	NOUN
ftr-367	663	7	consent	consent	VERB
ftr-367	663	8	to	to	ADP
ftr-367	663	9	distributions	distribution	NOUN
ftr-367	663	10	that	that	PRON
ftr-367	663	11	do	do	AUX
ftr-367	663	12	not	not	PART
ftr-367	663	13	include	include	VERB
ftr-367	663	14	a	a	DET
ftr-367	663	15	survivor	survivor	NOUN
ftr-367	663	16	benefit	benefit	NOUN
ftr-367	663	17	if	if	SCONJ
ftr-367	663	18	the	the	DET
ftr-367	663	19	spouse	spouse	NOUN
ftr-367	663	20	outlives	outlive	VERB
ftr-367	663	21	the	the	DET
ftr-367	663	22	participant	participant	NOUN
ftr-367	663	23	.	.	PUNCT
ftr-367	664	1	136	136	NUM
ftr-367	664	2	this	this	PRON
ftr-367	664	3	can	can	AUX
ftr-367	664	4	result	result	VERB
ftr-367	664	5	in	in	ADP
ftr-367	664	6	participants	participant	NOUN
ftr-367	664	7	exhausting	exhaust	VERB
ftr-367	664	8	retirement	retirement	NOUN
ftr-367	664	9	savings	saving	NOUN
ftr-367	664	10	prio	prio	NOUN
ftr-367	664	11	to	to	ADP
ftr-367	664	12	their	their	PRON
ftr-367	664	13	death	death	NOUN
ftr-367	664	14	,	,	PUNCT
ftr-367	664	15	or	or	CCONJ
ftr-367	664	16	married	married	ADJ
ftr-367	664	17	couples	couple	NOUN
ftr-367	664	18	exhausting	exhaust	VERB
ftr-367	664	19	benefits	benefit	NOUN
ftr-367	664	20	before	before	SCONJ
ftr-367	664	21	they	they	PRON
ftr-367	664	22	both	both	PRON
ftr-367	664	23	die	die	VERB
ftr-367	664	24	.	.	PUNCT
ftr-367	665	1	but	but	CCONJ
ftr-367	665	2	the	the	DET
ftr-367	665	3	rules	rule	NOUN
ftr-367	665	4	do	do	AUX
ftr-367	665	5	provide	provide	VERB
ftr-367	665	6	at	at	ADP
ftr-367	665	7	least	least	ADJ
ftr-367	665	8	some	some	PRON
ftr-367	665	9	restraints	restraint	NOUN
ftr-367	665	10	on	on	ADP
ftr-367	665	11	consuming	consume	VERB
ftr-367	665	12	qualified	qualified	ADJ
ftr-367	665	13	plan	plan	NOUN
ftr-367	665	14	savings	saving	NOUN
ftr-367	665	15	in	in	ADP
ftr-367	665	16	a	a	DET
ftr-367	665	17	manner	manner	NOUN
ftr-367	665	18	inconsistent	inconsistent	ADJ
ftr-367	665	19	with	with	ADP
ftr-367	665	20	the	the	DET
ftr-367	665	21	purpose	purpose	NOUN
ftr-367	665	22	of	of	ADP
ftr-367	665	23	the	the	DET
ftr-367	665	24	qualified	qualified	ADJ
ftr-367	665	25	-	-	PUNCT
ftr-367	665	26	plan	plan	NOUN
ftr-367	665	27	tax	tax	NOUN
ftr-367	665	28	subsidy	subsidy	NOUN
ftr-367	665	29	:	:	PUNCT
ftr-367	665	30	providing	provide	VERB
ftr-367	665	31	retirement	retirement	NOUN
ftr-367	665	32	income	income	NOUN
ftr-367	665	33	.	.	PUNCT
ftr-367	666	1	the	the	DET
ftr-367	666	2	white	white	PROPN
ftr-367	666	3	house	house	PROPN
ftr-367	666	4	savings	saving	NOUN
ftr-367	666	5	proposals	proposal	NOUN
ftr-367	666	6	do	do	AUX
ftr-367	666	7	not	not	PART
ftr-367	666	8	include	include	VERB
ftr-367	666	9	equivalent	equivalent	ADJ
ftr-367	666	10	restraints	restraint	NOUN
ftr-367	666	11	on	on	ADP
ftr-367	666	12	non	non	ADJ
ftr-367	666	13	-	-	ADJ
ftr-367	666	14	retirement	retirement	ADJ
ftr-367	666	15	use	use	NOUN
ftr-367	666	16	of	of	ADP
ftr-367	666	17	assets	asset	NOUN
ftr-367	666	18	in	in	ADP
ftr-367	666	19	the	the	DET
ftr-367	666	20	new	new	ADJ
ftr-367	666	21	savings	saving	NOUN
ftr-367	666	22	accounts	account	NOUN
ftr-367	666	23	,	,	PUNCT
ftr-367	666	24	but	but	CCONJ
ftr-367	666	25	impose	impose	VERB
ftr-367	666	26	weaker	weak	ADJ
ftr-367	666	27	and	and	CCONJ
ftr-367	666	28	in	in	ADP
ftr-367	666	29	some	some	DET
ftr-367	666	30	cases	case	NOUN
ftr-367	666	31	no	no	DET
ftr-367	666	32	rules	rule	NOUN
ftr-367	666	33	limiting	limit	VERB
ftr-367	666	34	pre	pre	ADJ
ftr-367	666	35	-	-	ADJ
ftr-367	666	36	retirement	retirement	ADJ
ftr-367	666	37	consumption	consumption	NOUN
ftr-367	666	38	or	or	CCONJ
ftr-367	666	39	post	post	ADJ
ftr-367	666	40	-	-	ADJ
ftr-367	666	41	retirement	retirement	ADJ
ftr-367	666	42	exhaustion	exhaustion	NOUN
ftr-367	666	43	of	of	ADP
ftr-367	666	44	rsa	rsa	PROPN
ftr-367	666	45	/	/	SYM
ftr-367	666	46	lsa	lsa	NOUN
ftr-367	666	47	assets	asset	NOUN
ftr-367	666	48	.	.	PUNCT
ftr-367	667	1	this	this	PRON
ftr-367	667	2	would	would	AUX
ftr-367	667	3	,	,	PUNCT
ftr-367	667	4	i	i	PRON
ftr-367	667	5	fear	fear	VERB
ftr-367	667	6	,	,	PUNCT
ftr-367	667	7	exacerbate	exacerbate	VERB
ftr-367	667	8	the	the	DET
ftr-367	667	9	problem	problem	NOUN
ftr-367	667	10	of	of	ADP
ftr-367	667	11	old	old	ADJ
ftr-367	667	12	-	-	PUNCT
ftr-367	667	13	age	age	NOUN
ftr-367	667	14	poverty	poverty	NOUN
ftr-367	667	15	,	,	PUNCT
ftr-367	667	16	at	at	ADP
ftr-367	667	17	least	least	ADJ
ftr-367	667	18	at	at	ADP
ftr-367	667	19	the	the	DET
ftr-367	667	20	margins	margin	NOUN
ftr-367	667	21	.	.	PUNCT
ftr-367	668	1	the	the	DET
ftr-367	668	2	lsa	lsa	NOUN
ftr-367	668	3	,	,	PUNCT
ftr-367	668	4	to	to	PART
ftr-367	668	5	which	which	PRON
ftr-367	668	6	individuals	individual	NOUN
ftr-367	668	7	could	could	AUX
ftr-367	668	8	contribute	contribute	VERB
ftr-367	668	9	$	$	SYM
ftr-367	668	10	7,500	7,500	NUM
ftr-367	668	11	per	per	ADP
ftr-367	668	12	family	family	NOUN
ftr-367	668	13	member	member	NOUN
ftr-367	668	14	under	under	ADP
ftr-367	668	15	the	the	DET
ftr-367	668	16	2003	2003	NUM
ftr-367	668	17	budget	budget	NOUN
ftr-367	668	18	proposal	proposal	NOUN
ftr-367	668	19	,	,	PUNCT
ftr-367	668	20	would	would	AUX
ftr-367	668	21	impose	impose	VERB
ftr-367	668	22	neither	neither	CCONJ
ftr-367	668	23	regulatory	regulatory	ADJ
ftr-367	668	24	restriction	restriction	NOUN
ftr-367	668	25	nor	nor	CCONJ
ftr-367	668	26	excise	excise	NOUN
ftr-367	668	27	tax	tax	NOUN
ftr-367	668	28	on	on	ADP
ftr-367	668	29	pre	pre	ADJ
ftr-367	668	30	-	-	ADJ
ftr-367	668	31	retirement	retirement	ADJ
ftr-367	668	32	withdrawals	withdrawal	NOUN
ftr-367	668	33	.	.	PUNCT
ftr-367	669	1	137	137	NUM
ftr-367	669	2	the	the	DET
ftr-367	669	3	rsa	rsa	NOUN
ftr-367	669	4	,	,	PUNCT
ftr-367	669	5	while	while	SCONJ
ftr-367	669	6	imposing	impose	VERB
ftr-367	669	7	no	no	DET
ftr-367	669	8	direct	direct	ADJ
ftr-367	669	9	regulatory	regulatory	ADJ
ftr-367	669	10	restrictions	restriction	NOUN
ftr-367	669	11	on	on	ADP
ftr-367	669	12	premature	premature	ADJ
ftr-367	669	13	withdrawals	withdrawal	NOUN
ftr-367	669	14	,	,	PUNCT
ftr-367	669	15	would	would	AUX
ftr-367	669	16	impose	impose	VERB
ftr-367	669	17	an	an	DET
ftr-367	669	18	excise	excise	NOUN
ftr-367	669	19	tax	tax	NOUN
ftr-367	669	20	on	on	ADP
ftr-367	669	21	distributions	distribution	NOUN
ftr-367	669	22	before	before	ADP
ftr-367	669	23	age	age	NOUN
ftr-367	669	24	58	58	NUM
ftr-367	669	25	,	,	PUNCT
ftr-367	669	26	which	which	PRON
ftr-367	669	27	would	would	AUX
ftr-367	669	28	discourage	discourage	VERB
ftr-367	669	29	some	some	DET
ftr-367	669	30	pre	pre	ADJ
ftr-367	669	31	-	-	ADJ
ftr-367	669	32	retirement	retirement	ADJ
ftr-367	669	33	rsa	rsa	PROPN
ftr-367	669	34	distributions	distribution	NOUN
ftr-367	669	35	.	.	PUNCT
ftr-367	670	1	138	138	NUM
ftr-367	670	2	most	most	ADJ
ftr-367	670	3	individuals	individual	NOUN
ftr-367	670	4	,	,	PUNCT
ftr-367	670	5	however	however	ADV
ftr-367	670	6	,	,	PUNCT
ftr-367	670	7	would	would	AUX
ftr-367	670	8	probably	probably	ADV
ftr-367	670	9	choose	choose	VERB
ftr-367	670	10	to	to	PART
ftr-367	670	11	contribute	contribute	VERB
ftr-367	670	12	first	first	ADV
ftr-367	670	13	to	to	ADP
ftr-367	670	14	the	the	DET
ftr-367	670	15	lsa	lsa	NOUN
ftr-367	670	16	(	(	PUNCT
ftr-367	670	17	precisely	precisely	ADV
ftr-367	670	18	because	because	SCONJ
ftr-367	670	19	it	it	PRON
ftr-367	670	20	does	do	AUX
ftr-367	670	21	not	not	PART
ftr-367	670	22	impose	impose	VERB
ftr-367	670	23	a	a	DET
ftr-367	670	24	penalty	penalty	NOUN
ftr-367	670	25	on	on	ADP
ftr-367	670	26	early	early	ADJ
ftr-367	670	27	distributions	distribution	NOUN
ftr-367	670	28	)	)	PUNCT
ftr-367	670	29	and	and	CCONJ
ftr-367	670	30	only	only	ADV
ftr-367	670	31	contribute	contribute	VERB
ftr-367	670	32	to	to	ADP
ftr-367	670	33	an	an	DET
ftr-367	670	34	rsa	rsa	NOUN
ftr-367	670	35	to	to	ADP
ftr-367	670	36	the	the	DET
ftr-367	670	37	extent	extent	NOUN
ftr-367	670	38	that	that	SCONJ
ftr-367	670	39	they	they	PRON
ftr-367	670	40	are	be	AUX
ftr-367	670	41	able	able	ADJ
ftr-367	670	42	to	to	PART
ftr-367	670	43	contribute	contribute	VERB
ftr-367	670	44	in	in	ADP
ftr-367	670	45	excess	excess	NOUN
ftr-367	670	46	of	of	ADP
ftr-367	670	47	the	the	DET
ftr-367	670	48	lsa	lsa	NOUN
ftr-367	670	49	limits	limit	NOUN
ftr-367	670	50	.	.	PUNCT
ftr-367	671	1	139	139	NUM
ftr-367	671	2	thus	thus	ADV
ftr-367	671	3	,	,	PUNCT
ftr-367	671	4	many	many	ADJ
ftr-367	671	5	individuals	individual	NOUN
ftr-367	671	6	who	who	PRON
ftr-367	671	7	use	use	VERB
ftr-367	671	8	the	the	DET
ftr-367	671	9	new	new	ADJ
ftr-367	671	10	savings	saving	NOUN
ftr-367	671	11	proposals	proposal	NOUN
ftr-367	671	12	will	will	AUX
ftr-367	671	13	be	be	AUX
ftr-367	671	14	subject	subject	ADJ
ftr-367	671	15	to	to	ADP
ftr-367	671	16	neither	neither	CCONJ
ftr-367	671	17	direct	direct	ADJ
ftr-367	671	18	nor	nor	CCONJ
ftr-367	671	19	indirect	indirect	ADJ
ftr-367	671	20	restrictions	restriction	NOUN
ftr-367	671	21	on	on	ADP
ftr-367	671	22	premature	premature	ADJ
ftr-367	671	23	withdrawals	withdrawal	NOUN
ftr-367	671	24	of	of	ADP
ftr-367	671	25	income	income	NOUN
ftr-367	671	26	.	.	PUNCT
ftr-367	672	1	132	132	NUM
ftr-367	672	2	.	.	PUNCT
ftr-367	673	1	a	a	DET
ftr-367	673	2	10	10	NUM
ftr-367	673	3	%	%	NOUN
ftr-367	673	4	excise	excise	NOUN
ftr-367	673	5	tax	tax	NOUN
ftr-367	673	6	is	be	AUX
ftr-367	673	7	imposed	impose	VERB
ftr-367	673	8	on	on	ADP
ftr-367	673	9	most	most	ADJ
ftr-367	673	10	qualified	qualified	ADJ
ftr-367	673	11	plan	plan	NOUN
ftr-367	673	12	distributions	distribution	NOUN
ftr-367	673	13	made	make	VERB
ftr-367	673	14	before	before	ADP
ftr-367	673	15	the	the	DET
ftr-367	673	16	year	year	NOUN
ftr-367	673	17	in	in	ADP
ftr-367	673	18	which	which	PRON
ftr-367	673	19	the	the	DET
ftr-367	673	20	participant	participant	ADJ
ftr-367	673	21	attains	attain	VERB
ftr-367	673	22	age	age	NOUN
ftr-367	673	23	59.5	59.5	NUM
ftr-367	673	24	.	.	PUNCT
ftr-367	674	1	irc	irc	PROPN
ftr-367	674	2	§	§	PROPN
ftr-367	674	3	72(t	72(t	PROPN
ftr-367	674	4	)	)	PUNCT
ftr-367	674	5	.	.	PUNCT
ftr-367	675	1	133	133	NUM
ftr-367	675	2	.	.	PUNCT
ftr-367	676	1	irc	irc	PROPN
ftr-367	676	2	§	§	PROPN
ftr-367	676	3	411(a)(7	411(a)(7	NUM
ftr-367	676	4	)	)	PUNCT
ftr-367	676	5	;	;	PUNCT
ftr-367	676	6	treas	treas	PROPN
ftr-367	676	7	reg	reg	PROPN
ftr-367	676	8	.	.	PUNCT
ftr-367	677	1	1.401	1.401	NUM
ftr-367	677	2	-	-	SYM
ftr-367	677	3	1(c)(1)(i	1(c)(1)(i	NUM
ftr-367	677	4	)	)	PUNCT
ftr-367	677	5	.	.	PUNCT
ftr-367	678	1	134	134	NUM
ftr-367	678	2	.	.	PUNCT
ftr-367	678	3	irc	irc	VERB
ftr-367	678	4	§	§	PROPN
ftr-367	678	5	§	§	PROPN
ftr-367	678	6	401(a)(11	401(a)(11	NUM
ftr-367	678	7	)	)	PUNCT
ftr-367	678	8	,	,	PUNCT
ftr-367	678	9	417	417	NUM
ftr-367	678	10	.	.	NOUN
ftr-367	678	11	135	135	NUM
ftr-367	678	12	.	.	PUNCT
ftr-367	679	1	munnell	munnell	VERB
ftr-367	679	2	and	and	CCONJ
ftr-367	679	3	sudden	sudden	ADJ
ftr-367	679	4	,	,	PUNCT
ftr-367	679	5	supra	supra	PROPN
ftr-367	679	6	note	note	PROPN
ftr-367	679	7	122	122	NUM
ftr-367	679	8	,	,	PUNCT
ftr-367	679	9	at	at	ADP
ftr-367	679	10	125	125	NUM
ftr-367	679	11	,	,	PUNCT
ftr-367	679	12	et	et	PROPN
ftr-367	679	13	.	.	PUNCT
ftr-367	679	14	seq	seq	PROPN
ftr-367	679	15	.	.	PROPN
ftr-367	679	16	136	136	NUM
ftr-367	679	17	.	.	PUNCT
ftr-367	680	1	see	see	VERB
ftr-367	680	2	,	,	PUNCT
ftr-367	680	3	generally	generally	ADV
ftr-367	680	4	,	,	PUNCT
ftr-367	680	5	camilla	camilla	PROPN
ftr-367	680	6	e.	e.	PROPN
ftr-367	680	7	watson	watson	PROPN
ftr-367	680	8	,	,	PUNCT
ftr-367	680	9	broken	break	VERB
ftr-367	680	10	promises	promise	NOUN
ftr-367	680	11	revisited	revisit	VERB
ftr-367	680	12	:	:	PUNCT
ftr-367	680	13	the	the	DET
ftr-367	680	14	window	window	NOUN
ftr-367	680	15	of	of	ADP
ftr-367	680	16	vulnerability	vulnerability	NOUN
ftr-367	680	17	for	for	ADP
ftr-367	680	18	surviving	survive	VERB
ftr-367	680	19	spouses	spouse	NOUN
ftr-367	680	20	under	under	ADP
ftr-367	680	21	erisa	erisa	NOUN
ftr-367	680	22	,	,	PUNCT
ftr-367	680	23	76	76	NUM
ftr-367	680	24	iowa	iowa	PROPN
ftr-367	680	25	l.	l.	PROPN
ftr-367	680	26	rev	rev	VERB
ftr-367	680	27	461	461	NUM
ftr-367	680	28	(	(	PUNCT
ftr-367	680	29	1991	1991	NUM
ftr-367	680	30	)	)	PUNCT
ftr-367	680	31	.	.	PUNCT
ftr-367	681	1	137	137	NUM
ftr-367	681	2	.	.	PUNCT
ftr-367	682	1	general	general	ADJ
ftr-367	682	2	explanation	explanation	NOUN
ftr-367	682	3	(	(	PUNCT
ftr-367	682	4	2003	2003	NUM
ftr-367	682	5	)	)	PUNCT
ftr-367	682	6	,	,	PUNCT
ftr-367	682	7	supra	supra	PROPN
ftr-367	682	8	note	note	NOUN
ftr-367	682	9	1	1	NUM
ftr-367	682	10	,	,	PUNCT
ftr-367	682	11	at	at	ADP
ftr-367	682	12	120	120	NUM
ftr-367	682	13	.	.	PUNCT
ftr-367	682	14	138	138	NUM
ftr-367	682	15	.	.	PUNCT
ftr-367	683	1	i	i	PRON
ftr-367	683	2	d.	d.	PROPN
ftr-367	683	3	139	139	NUM
ftr-367	683	4	.	.	PUNCT
ftr-367	684	1	see	see	VERB
ftr-367	684	2	,	,	PUNCT
ftr-367	684	3	how	how	SCONJ
ftr-367	684	4	bush	bush	PROPN
ftr-367	684	5	’s	’s	PART
ftr-367	684	6	retirement	retirement	NOUN
ftr-367	684	7	system	system	NOUN
ftr-367	684	8	overhaul	overhaul	NOUN
ftr-367	684	9	hits	hit	VERB
ftr-367	684	10	home	home	NOUN
ftr-367	684	11	,	,	PUNCT
ftr-367	684	12	supra	supra	PROPN
ftr-367	684	13	note	note	NOUN
ftr-367	684	14	60	60	NUM
ftr-367	684	15	.	.	PUNCT
ftr-367	684	16	2008	2008	NUM
ftr-367	684	17	]	]	PUNCT
ftr-367	685	1	slouching	slouch	VERB
ftr-367	685	2	towards	towards	ADP
ftr-367	685	3	a	a	DET
ftr-367	685	4	consumption	consumption	NOUN
ftr-367	685	5	tax	tax	NOUN
ftr-367	685	6	149	149	NUM
ftr-367	685	7	moreover	moreover	ADV
ftr-367	685	8	,	,	PUNCT
ftr-367	685	9	the	the	DET
ftr-367	685	10	excise	excise	NOUN
ftr-367	685	11	tax	tax	NOUN
ftr-367	685	12	on	on	ADP
ftr-367	685	13	rsas	rsa	NOUN
ftr-367	685	14	would	would	AUX
ftr-367	685	15	only	only	ADV
ftr-367	685	16	apply	apply	VERB
ftr-367	685	17	to	to	ADP
ftr-367	685	18	withdrawals	withdrawal	NOUN
ftr-367	685	19	of	of	ADP
ftr-367	685	20	investment	investment	NOUN
ftr-367	685	21	income	income	NOUN
ftr-367	685	22	,	,	PUNCT
ftr-367	685	23	140	140	NUM
ftr-367	685	24	not	not	PART
ftr-367	685	25	to	to	PART
ftr-367	685	26	withdrawals	withdrawal	NOUN
ftr-367	685	27	of	of	ADP
ftr-367	685	28	the	the	DET
ftr-367	685	29	contributions	contribution	NOUN
ftr-367	685	30	themselves	themselves	PRON
ftr-367	685	31	,	,	PUNCT
ftr-367	685	32	and	and	CCONJ
ftr-367	685	33	if	if	SCONJ
ftr-367	685	34	we	we	PRON
ftr-367	685	35	predict	predict	VERB
ftr-367	685	36	that	that	SCONJ
ftr-367	685	37	the	the	DET
ftr-367	685	38	shape	shape	NOUN
ftr-367	685	39	of	of	ADP
ftr-367	685	40	withdrawal	withdrawal	NOUN
ftr-367	685	41	regulations	regulation	NOUN
ftr-367	685	42	will	will	AUX
ftr-367	685	43	follow	follow	VERB
ftr-367	685	44	those	those	PRON
ftr-367	685	45	applicable	applicable	ADJ
ftr-367	685	46	to	to	ADP
ftr-367	685	47	roth	roth	PROPN
ftr-367	685	48	iras	ira	NOUN
ftr-367	685	49	,	,	PUNCT
ftr-367	685	50	withdrawals	withdrawal	NOUN
ftr-367	685	51	will	will	AUX
ftr-367	685	52	be	be	AUX
ftr-367	685	53	treated	treat	VERB
ftr-367	685	54	as	as	ADP
ftr-367	685	55	coming	come	VERB
ftr-367	685	56	from	from	ADP
ftr-367	685	57	contributions	contribution	NOUN
ftr-367	685	58	rather	rather	ADV
ftr-367	685	59	than	than	ADP
ftr-367	685	60	investment	investment	NOUN
ftr-367	685	61	income	income	NOUN
ftr-367	685	62	until	until	SCONJ
ftr-367	685	63	aggregate	aggregate	ADJ
ftr-367	685	64	withdrawals	withdrawal	NOUN
ftr-367	685	65	exceed	exceed	VERB
ftr-367	685	66	aggregate	aggregate	ADJ
ftr-367	685	67	contributions	contribution	NOUN
ftr-367	685	68	.	.	PUNCT
ftr-367	686	1	thus	thus	ADV
ftr-367	686	2	,	,	PUNCT
ftr-367	686	3	many	many	ADJ
ftr-367	686	4	pre	pre	ADJ
ftr-367	686	5	-	-	ADJ
ftr-367	686	6	retirement	retirement	ADJ
ftr-367	686	7	withdrawals	withdrawal	NOUN
ftr-367	686	8	would	would	AUX
ftr-367	686	9	be	be	AUX
ftr-367	686	10	tax	tax	NOUN
ftr-367	686	11	-	-	PUNCT
ftr-367	686	12	free	free	ADJ
ftr-367	686	13	even	even	ADV
ftr-367	686	14	from	from	ADP
ftr-367	686	15	an	an	DET
ftr-367	686	16	rsa	rsa	NOUN
ftr-367	686	17	.	.	PUNCT
ftr-367	687	1	thus	thus	ADV
ftr-367	687	2	,	,	PUNCT
ftr-367	687	3	compared	compare	VERB
ftr-367	687	4	to	to	ADP
ftr-367	687	5	assets	asset	NOUN
ftr-367	687	6	saved	save	VERB
ftr-367	687	7	in	in	ADP
ftr-367	687	8	qualified	qualified	ADJ
ftr-367	687	9	plans	plan	NOUN
ftr-367	687	10	,	,	PUNCT
ftr-367	687	11	assets	asset	NOUN
ftr-367	687	12	saved	save	VERB
ftr-367	687	13	in	in	ADP
ftr-367	687	14	the	the	DET
ftr-367	687	15	white	white	PROPN
ftr-367	687	16	house	house	PROPN
ftr-367	687	17	savings	saving	NOUN
ftr-367	687	18	proposals	proposal	NOUN
ftr-367	687	19	would	would	AUX
ftr-367	687	20	be	be	AUX
ftr-367	687	21	more	more	ADV
ftr-367	687	22	likely	likely	ADJ
ftr-367	687	23	to	to	PART
ftr-367	687	24	be	be	AUX
ftr-367	687	25	used	use	VERB
ftr-367	687	26	before	before	SCONJ
ftr-367	687	27	a	a	DET
ftr-367	687	28	person	person	NOUN
ftr-367	687	29	stopped	stop	VERB
ftr-367	687	30	working	work	VERB
ftr-367	687	31	.	.	PUNCT
ftr-367	688	1	141	141	NUM
ftr-367	688	2	moreover	moreover	ADV
ftr-367	688	3	,	,	PUNCT
ftr-367	688	4	the	the	DET
ftr-367	688	5	bush	bush	PROPN
ftr-367	688	6	personal	personal	ADJ
ftr-367	688	7	savings	saving	NOUN
ftr-367	688	8	accounts	account	VERB
ftr-367	688	9	neither	neither	CCONJ
ftr-367	688	10	require	require	VERB
ftr-367	688	11	nor	nor	CCONJ
ftr-367	688	12	induce	induce	VERB
ftr-367	688	13	individuals	individual	NOUN
ftr-367	688	14	to	to	PART
ftr-367	688	15	take	take	VERB
ftr-367	688	16	benefits	benefit	NOUN
ftr-367	688	17	in	in	ADP
ftr-367	688	18	annuity	annuity	NOUN
ftr-367	688	19	form	form	NOUN
ftr-367	688	20	.	.	PUNCT
ftr-367	689	1	while	while	SCONJ
ftr-367	689	2	an	an	DET
ftr-367	689	3	individual	individual	NOUN
ftr-367	689	4	could	could	AUX
ftr-367	689	5	certainly	certainly	ADV
ftr-367	689	6	purchase	purchase	VERB
ftr-367	689	7	an	an	DET
ftr-367	689	8	annuity	annuity	NOUN
ftr-367	689	9	using	use	VERB
ftr-367	689	10	plan	plan	NOUN
ftr-367	689	11	assets	asset	NOUN
ftr-367	689	12	on	on	ADP
ftr-367	689	13	the	the	DET
ftr-367	689	14	commercial	commercial	ADJ
ftr-367	689	15	insurance	insurance	NOUN
ftr-367	689	16	market	market	NOUN
ftr-367	689	17	,	,	PUNCT
ftr-367	689	18	the	the	DET
ftr-367	689	19	cost	cost	NOUN
ftr-367	689	20	of	of	ADP
ftr-367	689	21	commercial	commercial	ADJ
ftr-367	689	22	annuities	annuity	NOUN
ftr-367	689	23	is	be	AUX
ftr-367	689	24	high	high	ADJ
ftr-367	689	25	(	(	PUNCT
ftr-367	689	26	especially	especially	ADV
ftr-367	689	27	for	for	ADP
ftr-367	689	28	relatively	relatively	ADV
ftr-367	689	29	small	small	ADJ
ftr-367	689	30	annuities	annuity	NOUN
ftr-367	689	31	)	)	PUNCT
ftr-367	689	32	.	.	PUNCT
ftr-367	690	1	142	142	NUM
ftr-367	690	2	thus	thus	ADV
ftr-367	690	3	,	,	PUNCT
ftr-367	690	4	many	many	ADJ
ftr-367	690	5	holders	holder	NOUN
ftr-367	690	6	of	of	ADP
ftr-367	690	7	rsas	rsa	NOUN
ftr-367	690	8	and	and	CCONJ
ftr-367	690	9	lsas	lsa	NOUN
ftr-367	690	10	will	will	AUX
ftr-367	690	11	have	have	VERB
ftr-367	690	12	to	to	PART
ftr-367	690	13	manage	manage	VERB
ftr-367	690	14	their	their	PRON
ftr-367	690	15	retirement	retirement	NOUN
ftr-367	690	16	savings	saving	NOUN
ftr-367	690	17	,	,	PUNCT
ftr-367	690	18	not	not	PART
ftr-367	690	19	only	only	ADV
ftr-367	690	20	investing	investing	AUX
ftr-367	690	21	appropriately	appropriately	ADV
ftr-367	690	22	but	but	CCONJ
ftr-367	690	23	also	also	ADV
ftr-367	690	24	planning	plan	VERB
ftr-367	690	25	withdrawals	withdrawal	NOUN
ftr-367	690	26	to	to	PART
ftr-367	690	27	ensure	ensure	VERB
ftr-367	690	28	a	a	DET
ftr-367	690	29	more	more	ADV
ftr-367	690	30	or	or	CCONJ
ftr-367	690	31	less	less	ADV
ftr-367	690	32	constant	constant	ADJ
ftr-367	690	33	income	income	NOUN
ftr-367	690	34	stream	stream	NOUN
ftr-367	690	35	until	until	ADP
ftr-367	690	36	death	death	NOUN
ftr-367	690	37	.	.	PUNCT
ftr-367	691	1	this	this	PRON
ftr-367	691	2	is	be	AUX
ftr-367	691	3	a	a	DET
ftr-367	691	4	difficult	difficult	ADJ
ftr-367	691	5	enterprise	enterprise	NOUN
ftr-367	691	6	,	,	PUNCT
ftr-367	691	7	and	and	CCONJ
ftr-367	691	8	there	there	PRON
ftr-367	691	9	is	be	VERB
ftr-367	691	10	little	little	ADJ
ftr-367	691	11	reason	reason	NOUN
ftr-367	691	12	for	for	ADP
ftr-367	691	13	optimism	optimism	NOUN
ftr-367	691	14	that	that	PRON
ftr-367	691	15	most	most	ADJ
ftr-367	691	16	americans	americans	PROPN
ftr-367	691	17	are	be	AUX
ftr-367	691	18	equipped	equip	VERB
ftr-367	691	19	to	to	PART
ftr-367	691	20	manage	manage	VERB
ftr-367	691	21	their	their	PRON
ftr-367	691	22	assets	asset	NOUN
ftr-367	691	23	in	in	ADP
ftr-367	691	24	this	this	DET
ftr-367	691	25	way	way	NOUN
ftr-367	691	26	.	.	PUNCT
ftr-367	692	1	143	143	NUM
ftr-367	692	2	compared	compare	VERB
ftr-367	692	3	to	to	ADP
ftr-367	692	4	qualified	qualified	ADJ
ftr-367	692	5	pension	pension	NOUN
ftr-367	692	6	plans	plan	NOUN
ftr-367	692	7	,	,	PUNCT
ftr-367	692	8	then	then	ADV
ftr-367	692	9	,	,	PUNCT
ftr-367	692	10	the	the	DET
ftr-367	692	11	bush	bush	PROPN
ftr-367	692	12	savings	saving	NOUN
ftr-367	692	13	vehicles	vehicle	NOUN
ftr-367	692	14	will	will	AUX
ftr-367	692	15	probably	probably	ADV
ftr-367	692	16	result	result	VERB
ftr-367	692	17	in	in	ADP
ftr-367	692	18	fewer	few	ADJ
ftr-367	692	19	retired	retired	ADJ
ftr-367	692	20	individuals	individual	NOUN
ftr-367	692	21	receiving	receive	VERB
ftr-367	692	22	a	a	DET
ftr-367	692	23	lifetime	lifetime	NOUN
ftr-367	692	24	stream	stream	NOUN
ftr-367	692	25	of	of	ADP
ftr-367	692	26	income	income	NOUN
ftr-367	692	27	after	after	ADP
ftr-367	692	28	retirement	retirement	NOUN
ftr-367	692	29	.	.	PUNCT
ftr-367	693	1	finally	finally	ADV
ftr-367	693	2	,	,	PUNCT
ftr-367	693	3	the	the	DET
ftr-367	693	4	bush	bush	PROPN
ftr-367	693	5	proposals	proposal	NOUN
ftr-367	693	6	do	do	AUX
ftr-367	693	7	not	not	PART
ftr-367	693	8	require	require	VERB
ftr-367	693	9	spousal	spousal	ADJ
ftr-367	693	10	consent	consent	NOUN
ftr-367	693	11	to	to	ADP
ftr-367	693	12	a	a	DET
ftr-367	693	13	form	form	NOUN
ftr-367	693	14	of	of	ADP
ftr-367	693	15	benefit	benefit	NOUN
ftr-367	693	16	without	without	ADP
ftr-367	693	17	a	a	DET
ftr-367	693	18	survivor	survivor	NOUN
ftr-367	693	19	annuity	annuity	NOUN
ftr-367	693	20	.	.	PUNCT
ftr-367	694	1	indeed	indeed	ADV
ftr-367	694	2	,	,	PUNCT
ftr-367	694	3	nothing	nothing	PRON
ftr-367	694	4	in	in	ADP
ftr-367	694	5	the	the	DET
ftr-367	694	6	bush	bush	PROPN
ftr-367	694	7	proposal	proposal	NOUN
ftr-367	694	8	promotes	promote	VERB
ftr-367	694	9	protection	protection	NOUN
ftr-367	694	10	of	of	ADP
ftr-367	694	11	surviving	survive	VERB
ftr-367	694	12	spouses	spouse	NOUN
ftr-367	694	13	.	.	PUNCT
ftr-367	695	1	again	again	ADV
ftr-367	695	2	,	,	PUNCT
ftr-367	695	3	this	this	PRON
ftr-367	695	4	is	be	AUX
ftr-367	695	5	a	a	DET
ftr-367	695	6	step	step	NOUN
ftr-367	695	7	backward	backward	ADV
ftr-367	695	8	from	from	ADP
ftr-367	695	9	the	the	DET
ftr-367	695	10	rules	rule	NOUN
ftr-367	695	11	protecting	protect	VERB
ftr-367	695	12	spouses	spouse	NOUN
ftr-367	695	13	in	in	ADP
ftr-367	695	14	qualified	qualified	ADJ
ftr-367	695	15	plans	plan	NOUN
ftr-367	695	16	.	.	PUNCT
ftr-367	696	1	140	140	NUM
ftr-367	696	2	.	.	PUNCT
ftr-367	696	3	general	general	ADJ
ftr-367	696	4	explanation	explanation	NOUN
ftr-367	696	5	(	(	PUNCT
ftr-367	696	6	2003	2003	NUM
ftr-367	696	7	)	)	PUNCT
ftr-367	696	8	,	,	PUNCT
ftr-367	696	9	supra	supra	PROPN
ftr-367	696	10	note	note	NOUN
ftr-367	696	11	1	1	NUM
ftr-367	696	12	,	,	PUNCT
ftr-367	696	13	at	at	ADP
ftr-367	696	14	120	120	NUM
ftr-367	696	15	.	.	PUNCT
ftr-367	696	16	141	141	NUM
ftr-367	696	17	.	.	PUNCT
ftr-367	696	18	footnote	footnote	VERB
ftr-367	696	19	about	about	ADP
ftr-367	696	20	double	double	ADJ
ftr-367	696	21	-	-	PUNCT
ftr-367	696	22	bind	bind	NOUN
ftr-367	696	23	:	:	PUNCT
ftr-367	696	24	if	if	SCONJ
ftr-367	696	25	you	you	PRON
ftr-367	696	26	put	put	VERB
ftr-367	696	27	limits	limit	NOUN
ftr-367	696	28	,	,	PUNCT
ftr-367	696	29	fewer	few	ADJ
ftr-367	696	30	people	people	NOUN
ftr-367	696	31	will	will	AUX
ftr-367	696	32	contribute	contribute	VERB
ftr-367	696	33	.	.	PUNCT
ftr-367	697	1	142	142	NUM
ftr-367	697	2	.	.	PUNCT
ftr-367	698	1	see	see	VERB
ftr-367	698	2	,	,	PUNCT
ftr-367	698	3	barry	barry	PROPN
ftr-367	698	4	perlman	perlman	PROPN
ftr-367	698	5	,	,	PUNCT
ftr-367	698	6	chris	chris	PROPN
ftr-367	698	7	lott	lott	PROPN
ftr-367	698	8	,	,	PUNCT
ftr-367	698	9	ed	ed	NOUN
ftr-367	698	10	dollars	dollar	NOUN
ftr-367	698	11	,	,	PUNCT
ftr-367	698	12	subject	subject	ADJ
ftr-367	698	13	:	:	PUNCT
ftr-367	698	14	insuranceannuities	insuranceannuitie	NOUN
ftr-367	698	15	in	in	ADP
ftr-367	698	16	the	the	DET
ftr-367	698	17	investment	investment	NOUN
ftr-367	698	18	far	far	ADV
ftr-367	698	19	website	website	NOUN
ftr-367	698	20	,	,	PUNCT
ftr-367	698	21	available	available	ADJ
ftr-367	698	22	at	at	ADP
ftr-367	698	23	http://investfaq.com/articles/ins-annuities.html	http://investfaq.com/articles/ins-annuities.html	X
ftr-367	698	24	.	.	PUNCT
ftr-367	699	1	(	(	PUNCT
ftr-367	699	2	last	last	ADV
ftr-367	699	3	visited	visit	VERB
ftr-367	699	4	june	june	PROPN
ftr-367	699	5	30	30	NUM
ftr-367	699	6	,	,	PUNCT
ftr-367	699	7	2007	2007	NUM
ftr-367	699	8	)	)	PUNCT
ftr-367	699	9	(	(	PUNCT
ftr-367	699	10	annuities	annuity	NOUN
ftr-367	699	11	usually	usually	ADV
ftr-367	699	12	have	have	VERB
ftr-367	699	13	a	a	DET
ftr-367	699	14	sales	sale	NOUN
ftr-367	699	15	load	load	NOUN
ftr-367	699	16	,	,	PUNCT
ftr-367	699	17	usually	usually	ADV
ftr-367	699	18	have	have	VERB
ftr-367	699	19	very	very	ADV
ftr-367	699	20	high	high	ADJ
ftr-367	699	21	expenses	expense	NOUN
ftr-367	699	22	,	,	PUNCT
ftr-367	699	23	and	and	CCONJ
ftr-367	699	24	always	always	ADV
ftr-367	699	25	have	have	VERB
ftr-367	699	26	a	a	DET
ftr-367	699	27	charge	charge	NOUN
ftr-367	699	28	for	for	ADP
ftr-367	699	29	mortality	mortality	NOUN
ftr-367	699	30	insurance	insurance	NOUN
ftr-367	699	31	.	.	PUNCT
ftr-367	700	1	the	the	DET
ftr-367	700	2	expenses	expense	NOUN
ftr-367	700	3	can	can	AUX
ftr-367	700	4	run	run	VERB
ftr-367	700	5	to	to	ADP
ftr-367	700	6	2	2	NUM
ftr-367	700	7	%	%	NOUN
ftr-367	700	8	or	or	CCONJ
ftr-367	700	9	more	more	ADJ
ftr-367	700	10	annually	annually	ADV
ftr-367	700	11	)	)	PUNCT
ftr-367	700	12	.	.	PUNCT
ftr-367	701	1	also	also	ADV
ftr-367	701	2	see	see	VERB
ftr-367	701	3	,	,	PUNCT
ftr-367	701	4	jeffrey	jeffrey	PROPN
ftr-367	701	5	r.	r.	PROPN
ftr-367	701	6	brown	brown	PROPN
ftr-367	701	7	and	and	CCONJ
ftr-367	701	8	mark	mark	PROPN
ftr-367	701	9	j.	j.	PROPN
ftr-367	701	10	warshawsky	warshawsky	PROPN
ftr-367	701	11	,	,	PUNCT
ftr-367	701	12	longevity	longevity	NOUN
ftr-367	701	13	-	-	PUNCT
ftr-367	701	14	insured	insure	VERB
ftr-367	701	15	retirement	retirement	NOUN
ftr-367	701	16	distributions	distribution	NOUN
ftr-367	701	17	from	from	ADP
ftr-367	701	18	pension	pension	NOUN
ftr-367	701	19	plans	plan	NOUN
ftr-367	701	20	:	:	PUNCT
ftr-367	701	21	market	market	NOUN
ftr-367	701	22	and	and	CCONJ
ftr-367	701	23	regulatory	regulatory	ADJ
ftr-367	701	24	issues	issue	NOUN
ftr-367	701	25	,	,	PUNCT
ftr-367	701	26	national	national	ADJ
ftr-367	701	27	bureau	bureau	PROPN
ftr-367	701	28	of	of	ADP
ftr-367	701	29	economic	economic	ADJ
ftr-367	701	30	research	research	NOUN
ftr-367	701	31	working	working	NOUN
ftr-367	701	32	paper	paper	NOUN
ftr-367	701	33	series	series	NOUN
ftr-367	701	34	,	,	PUNCT
ftr-367	701	35	january	january	PROPN
ftr-367	701	36	2001	2001	NUM
ftr-367	701	37	.	.	PUNCT
ftr-367	702	1	available	available	ADJ
ftr-367	702	2	at	at	ADP
ftr-367	702	3	www.nber.org/papers/w8064	www.nber.org/papers/w8064	PROPN
ftr-367	702	4	.	.	PUNCT
ftr-367	703	1	(	(	PUNCT
ftr-367	703	2	last	last	ADJ
ftr-367	703	3	visited	visit	VERB
ftr-367	703	4	jun	jun	PROPN
ftr-367	703	5	.	.	PROPN
ftr-367	703	6	30	30	NUM
ftr-367	703	7	,	,	PUNCT
ftr-367	703	8	2007	2007	NUM
ftr-367	703	9	)	)	PUNCT
ftr-367	703	10	(	(	PUNCT
ftr-367	703	11	individual	individual	ADJ
ftr-367	703	12	annuity	annuity	NOUN
ftr-367	703	13	markets	market	NOUN
ftr-367	703	14	do	do	AUX
ftr-367	703	15	not	not	PART
ftr-367	703	16	offer	offer	VERB
ftr-367	703	17	actuarially	actuarially	ADV
ftr-367	703	18	fair	fair	ADJ
ftr-367	703	19	prices	price	NOUN
ftr-367	703	20	)	)	PUNCT
ftr-367	703	21	.	.	PUNCT
ftr-367	704	1	143	143	X
ftr-367	704	2	.	.	PUNCT
ftr-367	705	1	see	see	VERB
ftr-367	705	2	,	,	PUNCT
ftr-367	705	3	report	report	NOUN
ftr-367	705	4	of	of	ADP
ftr-367	705	5	working	working	NOUN
ftr-367	705	6	group	group	NOUN
ftr-367	705	7	on	on	ADP
ftr-367	705	8	planning	plan	VERB
ftr-367	705	9	for	for	ADP
ftr-367	705	10	retirement	retirement	NOUN
ftr-367	705	11	,	,	PUNCT
ftr-367	705	12	supra	supra	PROPN
ftr-367	705	13	note	note	NOUN
ftr-367	705	14	105	105	NUM
ftr-367	705	15	.	.	NUM
ftr-367	706	1	150	150	NUM
ftr-367	706	2	florida	florida	PROPN
ftr-367	706	3	tax	tax	NOUN
ftr-367	706	4	review	review	NOUN
ftr-367	707	1	[	[	X
ftr-367	707	2	vol	vol	NOUN
ftr-367	707	3	.	.	PUNCT
ftr-367	707	4	9:2	9:2	NUM
ftr-367	707	5	c.	c.	PROPN
ftr-367	707	6	white	white	PROPN
ftr-367	707	7	house	house	PROPN
ftr-367	707	8	savings	saving	NOUN
ftr-367	707	9	initiative	initiative	NOUN
ftr-367	707	10	and	and	CCONJ
ftr-367	707	11	rate	rate	NOUN
ftr-367	707	12	of	of	ADP
ftr-367	707	13	return	return	NOUN
ftr-367	707	14	on	on	ADP
ftr-367	707	15	retirement	retirement	NOUN
ftr-367	707	16	savings	saving	NOUN
ftr-367	707	17	the	the	DET
ftr-367	707	18	bush	bush	PROPN
ftr-367	707	19	savings	saving	NOUN
ftr-367	707	20	proposals	proposal	NOUN
ftr-367	707	21	may	may	AUX
ftr-367	707	22	have	have	VERB
ftr-367	707	23	the	the	DET
ftr-367	707	24	effect	effect	NOUN
ftr-367	707	25	of	of	ADP
ftr-367	707	26	reducing	reduce	VERB
ftr-367	707	27	the	the	DET
ftr-367	707	28	rate	rate	NOUN
ftr-367	707	29	of	of	ADP
ftr-367	707	30	return	return	NOUN
ftr-367	707	31	on	on	ADP
ftr-367	707	32	retirement	retirement	NOUN
ftr-367	707	33	savings	saving	NOUN
ftr-367	707	34	of	of	ADP
ftr-367	707	35	middleand	middleand	NOUN
ftr-367	707	36	lowerincome	lowerincome	VERB
ftr-367	707	37	individuals	individual	NOUN
ftr-367	707	38	.	.	PUNCT
ftr-367	708	1	this	this	DET
ftr-367	708	2	section	section	NOUN
ftr-367	708	3	suggests	suggest	VERB
ftr-367	708	4	five	five	NUM
ftr-367	708	5	reasons	reason	NOUN
ftr-367	708	6	why	why	SCONJ
ftr-367	708	7	this	this	PRON
ftr-367	708	8	might	might	AUX
ftr-367	708	9	occur	occur	VERB
ftr-367	708	10	.	.	PUNCT
ftr-367	709	1	1	1	X
ftr-367	709	2	.	.	X
ftr-367	709	3	loss	loss	NOUN
ftr-367	709	4	of	of	ADP
ftr-367	709	5	investment	investment	NOUN
ftr-367	709	6	opportunities	opportunity	NOUN
ftr-367	709	7	qualified	qualified	ADJ
ftr-367	709	8	plan	plan	NOUN
ftr-367	709	9	investment	investment	NOUN
ftr-367	709	10	programs	program	NOUN
ftr-367	709	11	take	take	VERB
ftr-367	709	12	one	one	NUM
ftr-367	709	13	of	of	ADP
ftr-367	709	14	two	two	NUM
ftr-367	709	15	forms	form	NOUN
ftr-367	709	16	:	:	PUNCT
ftr-367	709	17	assets	asset	NOUN
ftr-367	709	18	are	be	AUX
ftr-367	709	19	either	either	ADV
ftr-367	709	20	pooled	pool	VERB
ftr-367	709	21	and	and	CCONJ
ftr-367	709	22	invested	invest	VERB
ftr-367	709	23	by	by	ADP
ftr-367	709	24	plan	plan	NOUN
ftr-367	709	25	fiduciaries	fiduciary	NOUN
ftr-367	709	26	on	on	ADP
ftr-367	709	27	behalf	behalf	NOUN
ftr-367	709	28	of	of	ADP
ftr-367	709	29	all	all	DET
ftr-367	709	30	participants	participant	NOUN
ftr-367	709	31	or	or	CCONJ
ftr-367	709	32	are	be	AUX
ftr-367	709	33	invested	invest	VERB
ftr-367	709	34	in	in	ADP
ftr-367	709	35	accordance	accordance	NOUN
ftr-367	709	36	with	with	ADP
ftr-367	709	37	the	the	DET
ftr-367	709	38	individual	individual	ADJ
ftr-367	709	39	instructions	instruction	NOUN
ftr-367	709	40	of	of	ADP
ftr-367	709	41	each	each	DET
ftr-367	709	42	plan	plan	NOUN
ftr-367	709	43	participant	participant	NOUN
ftr-367	709	44	(	(	PUNCT
ftr-367	709	45	“	"	PUNCT
ftr-367	709	46	self	self	NOUN
ftr-367	709	47	-	-	PUNCT
ftr-367	709	48	directed	direct	VERB
ftr-367	709	49	plans	plan	NOUN
ftr-367	709	50	”	"	PUNCT
ftr-367	709	51	)	)	PUNCT
ftr-367	709	52	.	.	PUNCT
ftr-367	710	1	144	144	NUM
ftr-367	710	2	in	in	ADP
ftr-367	710	3	the	the	DET
ftr-367	710	4	latter	latter	ADJ
ftr-367	710	5	case	case	NOUN
ftr-367	710	6	,	,	PUNCT
ftr-367	710	7	the	the	DET
ftr-367	710	8	plan	plan	NOUN
ftr-367	710	9	generally	generally	ADV
ftr-367	710	10	offers	offer	VERB
ftr-367	710	11	the	the	DET
ftr-367	710	12	participant	participant	NOUN
ftr-367	710	13	an	an	DET
ftr-367	710	14	array	array	NOUN
ftr-367	710	15	of	of	ADP
ftr-367	710	16	available	available	ADJ
ftr-367	710	17	mutual	mutual	ADJ
ftr-367	710	18	funds	fund	NOUN
ftr-367	710	19	and	and	CCONJ
ftr-367	710	20	other	other	ADJ
ftr-367	710	21	investment	investment	NOUN
ftr-367	710	22	opportunities	opportunity	NOUN
ftr-367	710	23	,	,	PUNCT
ftr-367	710	24	which	which	PRON
ftr-367	710	25	are	be	AUX
ftr-367	710	26	initially	initially	ADV
ftr-367	710	27	chosen	choose	VERB
ftr-367	710	28	by	by	ADP
ftr-367	710	29	a	a	DET
ftr-367	710	30	plan	plan	NOUN
ftr-367	710	31	fiduciary	fiduciary	NOUN
ftr-367	710	32	.	.	PUNCT
ftr-367	711	1	in	in	ADP
ftr-367	711	2	both	both	DET
ftr-367	711	3	types	type	NOUN
ftr-367	711	4	of	of	ADP
ftr-367	711	5	plans	plan	NOUN
ftr-367	711	6	,	,	PUNCT
ftr-367	711	7	the	the	DET
ftr-367	711	8	employer	employer	NOUN
ftr-367	711	9	,	,	PUNCT
ftr-367	711	10	or	or	CCONJ
ftr-367	711	11	rather	rather	ADV
ftr-367	711	12	the	the	DET
ftr-367	711	13	fiduciary	fiduciary	ADJ
ftr-367	711	14	selected	select	VERB
ftr-367	711	15	by	by	ADP
ftr-367	711	16	the	the	DET
ftr-367	711	17	employer	employer	NOUN
ftr-367	711	18	,	,	PUNCT
ftr-367	711	19	serves	serve	VERB
ftr-367	711	20	in	in	ADP
ftr-367	711	21	an	an	DET
ftr-367	711	22	agency	agency	NOUN
ftr-367	711	23	relationship	relationship	NOUN
ftr-367	711	24	to	to	ADP
ftr-367	711	25	the	the	DET
ftr-367	711	26	plan	plan	NOUN
ftr-367	711	27	participants	participant	NOUN
ftr-367	711	28	and	and	CCONJ
ftr-367	711	29	presumably	presumably	ADV
ftr-367	711	30	in	in	ADP
ftr-367	711	31	most	most	ADJ
ftr-367	711	32	cases	case	NOUN
ftr-367	711	33	is	be	AUX
ftr-367	711	34	more	more	ADV
ftr-367	711	35	competent	competent	ADJ
ftr-367	711	36	than	than	ADP
ftr-367	711	37	the	the	DET
ftr-367	711	38	participants	participant	NOUN
ftr-367	711	39	in	in	ADP
ftr-367	711	40	managing	manage	VERB
ftr-367	711	41	funds	fund	NOUN
ftr-367	711	42	or	or	CCONJ
ftr-367	711	43	selecting	select	VERB
ftr-367	711	44	investment	investment	NOUN
ftr-367	711	45	options	option	NOUN
ftr-367	711	46	.	.	PUNCT
ftr-367	712	1	moreover	moreover	ADV
ftr-367	712	2	,	,	PUNCT
ftr-367	712	3	plans	plan	NOUN
ftr-367	712	4	,	,	PUNCT
ftr-367	712	5	which	which	PRON
ftr-367	712	6	sometimes	sometimes	ADV
ftr-367	712	7	have	have	VERB
ftr-367	712	8	substantial	substantial	ADJ
ftr-367	712	9	assets	asset	NOUN
ftr-367	712	10	to	to	PART
ftr-367	712	11	invest	invest	VERB
ftr-367	712	12	,	,	PUNCT
ftr-367	712	13	can	can	AUX
ftr-367	712	14	bargain	bargain	VERB
ftr-367	712	15	for	for	ADP
ftr-367	712	16	investment	investment	NOUN
ftr-367	712	17	options	option	NOUN
ftr-367	712	18	that	that	PRON
ftr-367	712	19	might	might	AUX
ftr-367	712	20	not	not	PART
ftr-367	712	21	otherwise	otherwise	ADV
ftr-367	712	22	be	be	AUX
ftr-367	712	23	available	available	ADJ
ftr-367	712	24	to	to	ADP
ftr-367	712	25	moderateand	moderateand	VERB
ftr-367	712	26	lower	low	ADJ
ftr-367	712	27	-	-	PUNCT
ftr-367	712	28	income	income	NOUN
ftr-367	712	29	individuals	individual	NOUN
ftr-367	712	30	.	.	PUNCT
ftr-367	713	1	for	for	ADP
ftr-367	713	2	example	example	NOUN
ftr-367	713	3	,	,	PUNCT
ftr-367	713	4	some	some	DET
ftr-367	713	5	mutual	mutual	ADJ
ftr-367	713	6	funds	fund	NOUN
ftr-367	713	7	require	require	VERB
ftr-367	713	8	investors	investor	NOUN
ftr-367	713	9	to	to	PART
ftr-367	713	10	make	make	VERB
ftr-367	713	11	a	a	DET
ftr-367	713	12	substantial	substantial	ADJ
ftr-367	713	13	minimum	minimum	ADJ
ftr-367	713	14	investment	investment	NOUN
ftr-367	713	15	that	that	PRON
ftr-367	713	16	is	be	AUX
ftr-367	713	17	beyond	beyond	ADP
ftr-367	713	18	the	the	DET
ftr-367	713	19	means	mean	NOUN
ftr-367	713	20	of	of	ADP
ftr-367	713	21	many	many	ADJ
ftr-367	713	22	individuals	individual	NOUN
ftr-367	713	23	.	.	PUNCT
ftr-367	714	1	pooled	pool	VERB
ftr-367	714	2	funds	fund	NOUN
ftr-367	714	3	,	,	PUNCT
ftr-367	714	4	of	of	ADP
ftr-367	714	5	course	course	NOUN
ftr-367	714	6	,	,	PUNCT
ftr-367	714	7	have	have	VERB
ftr-367	714	8	access	access	NOUN
ftr-367	714	9	to	to	ADP
ftr-367	714	10	such	such	ADJ
ftr-367	714	11	investments	investment	NOUN
ftr-367	714	12	and	and	CCONJ
ftr-367	714	13	also	also	ADV
ftr-367	714	14	to	to	PART
ftr-367	714	15	venture	venture	VERB
ftr-367	714	16	capital	capital	NOUN
ftr-367	714	17	and	and	CCONJ
ftr-367	714	18	real	real	ADJ
ftr-367	714	19	estate	estate	NOUN
ftr-367	714	20	opportunities	opportunity	NOUN
ftr-367	714	21	that	that	PRON
ftr-367	714	22	may	may	AUX
ftr-367	714	23	not	not	PART
ftr-367	714	24	be	be	AUX
ftr-367	714	25	available	available	ADJ
ftr-367	714	26	to	to	ADP
ftr-367	714	27	small	small	ADJ
ftr-367	714	28	individual	individual	ADJ
ftr-367	714	29	investors	investor	NOUN
ftr-367	714	30	,	,	PUNCT
ftr-367	714	31	who	who	PRON
ftr-367	714	32	in	in	ADP
ftr-367	714	33	any	any	DET
ftr-367	714	34	event	event	NOUN
ftr-367	714	35	may	may	AUX
ftr-367	714	36	not	not	PART
ftr-367	714	37	be	be	AUX
ftr-367	714	38	capable	capable	ADJ
ftr-367	714	39	of	of	ADP
ftr-367	714	40	evaluating	evaluate	VERB
ftr-367	714	41	them	they	PRON
ftr-367	714	42	in	in	ADP
ftr-367	714	43	a	a	DET
ftr-367	714	44	sophisticated	sophisticated	ADJ
ftr-367	714	45	manner	manner	NOUN
ftr-367	714	46	.	.	PUNCT
ftr-367	715	1	even	even	ADV
ftr-367	715	2	self	self	NOUN
ftr-367	715	3	-	-	PUNCT
ftr-367	715	4	directed	direct	VERB
ftr-367	715	5	account	account	NOUN
ftr-367	715	6	funds	fund	NOUN
ftr-367	715	7	sometimes	sometimes	ADV
ftr-367	715	8	offer	offer	VERB
ftr-367	715	9	investment	investment	NOUN
ftr-367	715	10	funds	fund	NOUN
ftr-367	715	11	that	that	PRON
ftr-367	715	12	would	would	AUX
ftr-367	715	13	not	not	PART
ftr-367	715	14	be	be	AUX
ftr-367	715	15	available	available	ADJ
ftr-367	715	16	to	to	ADP
ftr-367	715	17	small	small	ADJ
ftr-367	715	18	investors	investor	NOUN
ftr-367	715	19	outside	outside	ADP
ftr-367	715	20	plans	plan	NOUN
ftr-367	715	21	.	.	PUNCT
ftr-367	716	1	in	in	ADP
ftr-367	716	2	the	the	DET
ftr-367	716	3	rsa	rsa	PROPN
ftr-367	716	4	/	/	SYM
ftr-367	716	5	lsa	lsa	PROPN
ftr-367	716	6	formats	format	NOUN
ftr-367	716	7	,	,	PUNCT
ftr-367	716	8	employees	employee	NOUN
ftr-367	716	9	would	would	AUX
ftr-367	716	10	not	not	PART
ftr-367	716	11	benefit	benefit	VERB
ftr-367	716	12	from	from	ADP
ftr-367	716	13	the	the	DET
ftr-367	716	14	agency	agency	NOUN
ftr-367	716	15	of	of	ADP
ftr-367	716	16	plan	plan	NOUN
ftr-367	716	17	fiduciaries	fiduciary	NOUN
ftr-367	716	18	or	or	CCONJ
ftr-367	716	19	plan	plan	VERB
ftr-367	716	20	bargaining	bargaining	NOUN
ftr-367	716	21	power	power	NOUN
ftr-367	716	22	and	and	CCONJ
ftr-367	716	23	would	would	AUX
ftr-367	716	24	thus	thus	ADV
ftr-367	716	25	lose	lose	VERB
ftr-367	716	26	access	access	NOUN
ftr-367	716	27	to	to	ADP
ftr-367	716	28	some	some	DET
ftr-367	716	29	types	type	NOUN
ftr-367	716	30	of	of	ADP
ftr-367	716	31	investments	investment	NOUN
ftr-367	716	32	,	,	PUNCT
ftr-367	716	33	which	which	PRON
ftr-367	716	34	would	would	AUX
ftr-367	716	35	undermine	undermine	VERB
ftr-367	716	36	their	their	PRON
ftr-367	716	37	ability	ability	NOUN
ftr-367	716	38	to	to	PART
ftr-367	716	39	optimize	optimize	VERB
ftr-367	716	40	portfolio	portfolio	NOUN
ftr-367	716	41	diversification	diversification	NOUN
ftr-367	716	42	(	(	PUNCT
ftr-367	716	43	and	and	CCONJ
ftr-367	716	44	if	if	SCONJ
ftr-367	716	45	you	you	PRON
ftr-367	716	46	believe	believe	VERB
ftr-367	716	47	in	in	ADP
ftr-367	716	48	such	such	ADJ
ftr-367	716	49	things	thing	NOUN
ftr-367	716	50	,	,	PUNCT
ftr-367	716	51	the	the	DET
ftr-367	716	52	opportunity	opportunity	NOUN
ftr-367	716	53	to	to	PART
ftr-367	716	54	invest	invest	VERB
ftr-367	716	55	in	in	ADP
ftr-367	716	56	assets	asset	NOUN
ftr-367	716	57	that	that	PRON
ftr-367	716	58	offer	offer	VERB
ftr-367	716	59	better	well	ADJ
ftr-367	716	60	risk	risk	NOUN
ftr-367	716	61	/	/	SYM
ftr-367	716	62	return	return	NOUN
ftr-367	716	63	ratios	ratio	NOUN
ftr-367	716	64	than	than	ADP
ftr-367	716	65	typical	typical	ADJ
ftr-367	716	66	mutual	mutual	ADJ
ftr-367	716	67	funds	fund	NOUN
ftr-367	716	68	)	)	PUNCT
ftr-367	716	69	.	.	PUNCT
ftr-367	717	1	2	2	X
ftr-367	717	2	.	.	NOUN
ftr-367	717	3	fiduciary	fiduciary	ADJ
ftr-367	717	4	protections	protection	NOUN
ftr-367	717	5	erisa	erisa	NOUN
ftr-367	717	6	imposes	impose	VERB
ftr-367	717	7	fiduciary	fiduciary	ADJ
ftr-367	717	8	obligations	obligation	NOUN
ftr-367	717	9	on	on	ADP
ftr-367	717	10	people	people	NOUN
ftr-367	717	11	who	who	PRON
ftr-367	717	12	choose	choose	VERB
ftr-367	717	13	how	how	SCONJ
ftr-367	717	14	to	to	PART
ftr-367	717	15	invest	invest	VERB
ftr-367	717	16	plan	plan	NOUN
ftr-367	717	17	funds	fund	NOUN
ftr-367	717	18	and/or	and/or	CCONJ
ftr-367	717	19	choose	choose	VERB
ftr-367	717	20	investment	investment	NOUN
ftr-367	717	21	options	option	NOUN
ftr-367	717	22	for	for	ADP
ftr-367	717	23	participants	participant	NOUN
ftr-367	717	24	in	in	ADP
ftr-367	717	25	plans	plan	NOUN
ftr-367	717	26	where	where	SCONJ
ftr-367	717	27	participants	participant	NOUN
ftr-367	717	28	direct	direct	ADJ
ftr-367	717	29	investment	investment	NOUN
ftr-367	717	30	choices	choice	NOUN
ftr-367	717	31	.	.	PUNCT
ftr-367	718	1	145	145	NUM
ftr-367	718	2	the	the	DET
ftr-367	718	3	obligations	obligation	NOUN
ftr-367	718	4	include	include	VERB
ftr-367	718	5	144	144	NUM
ftr-367	718	6	.	.	PUNCT
ftr-367	719	1	see	see	VERB
ftr-367	719	2	,	,	PUNCT
ftr-367	719	3	erisa	erisa	VERB
ftr-367	719	4	§	§	PROPN
ftr-367	719	5	404(c	404(c	PROPN
ftr-367	719	6	)	)	PUNCT
ftr-367	719	7	,	,	PUNCT
ftr-367	719	8	29	29	NUM
ftr-367	719	9	u.s.c	u.s.c	ADJ
ftr-367	719	10	.	.	PUNCT
ftr-367	720	1	§	§	PROPN
ftr-367	720	2	1004(c	1004(c	NUM
ftr-367	720	3	)	)	PUNCT
ftr-367	720	4	.	.	PUNCT
ftr-367	721	1	145	145	NUM
ftr-367	721	2	.	.	PUNCT
ftr-367	722	1	see	see	VERB
ftr-367	722	2	,	,	PUNCT
ftr-367	722	3	pension	pension	NOUN
ftr-367	722	4	plan	plan	NOUN
ftr-367	722	5	administration	administration	NOUN
ftr-367	722	6	:	:	PUNCT
ftr-367	722	7	participant	participant	ADJ
ftr-367	722	8	-	-	PUNCT
ftr-367	722	9	directed	direct	VERB
ftr-367	722	10	accounts	account	NOUN
ftr-367	722	11	,	,	PUNCT
ftr-367	722	12	bureau	bureau	NOUN
ftr-367	722	13	of	of	ADP
ftr-367	722	14	national	national	PROPN
ftr-367	722	15	affairs	affairs	PROPN
ftr-367	722	16	.	.	PUNCT
ftr-367	723	1	available	available	ADJ
ftr-367	723	2	on	on	ADP
ftr-367	723	3	westlaw	westlaw	NOUN
ftr-367	723	4	at	at	ADP
ftr-367	723	5	bna	bna	PROPN
ftr-367	723	6	-	-	PUNCT
ftr-367	723	7	cbg	cbg	PROPN
ftr-367	723	8	221460	221460	NUM
ftr-367	723	9	.	.	PUNCT
ftr-367	724	1	(	(	PUNCT
ftr-367	724	2	last	last	ADV
ftr-367	724	3	visited	visit	VERB
ftr-367	724	4	jul	jul	PROPN
ftr-367	724	5	.	.	PROPN
ftr-367	724	6	10	10	NUM
ftr-367	724	7	,	,	PUNCT
ftr-367	724	8	2007	2007	NUM
ftr-367	724	9	)	)	PUNCT
ftr-367	724	10	.	.	PUNCT
ftr-367	725	1	2008	2008	NUM
ftr-367	725	2	]	]	PUNCT
ftr-367	726	1	slouching	slouch	VERB
ftr-367	726	2	towards	towards	ADP
ftr-367	726	3	a	a	DET
ftr-367	726	4	consumption	consumption	NOUN
ftr-367	726	5	tax	tax	NOUN
ftr-367	726	6	151	151	NUM
ftr-367	726	7	prudence	prudence	NOUN
ftr-367	726	8	and	and	CCONJ
ftr-367	726	9	loyalty	loyalty	NOUN
ftr-367	726	10	,	,	PUNCT
ftr-367	726	11	146	146	NUM
ftr-367	726	12	which	which	PRON
ftr-367	726	13	require	require	VERB
ftr-367	726	14	care	care	NOUN
ftr-367	726	15	in	in	ADP
ftr-367	726	16	selecting	selecting	NOUN
ftr-367	726	17	,	,	PUNCT
ftr-367	726	18	and	and	CCONJ
ftr-367	726	19	in	in	ADP
ftr-367	726	20	monitoring	monitoring	NOUN
ftr-367	726	21	,	,	PUNCT
ftr-367	726	22	plan	plan	VERB
ftr-367	726	23	investments	investment	NOUN
ftr-367	726	24	.	.	PUNCT
ftr-367	727	1	147	147	NUM
ftr-367	727	2	these	these	DET
ftr-367	727	3	obligations	obligation	NOUN
ftr-367	727	4	should	should	AUX
ftr-367	727	5	in	in	ADP
ftr-367	727	6	theory	theory	NOUN
ftr-367	727	7	,	,	PUNCT
ftr-367	727	8	and	and	CCONJ
ftr-367	727	9	generally	generally	ADV
ftr-367	727	10	will	will	AUX
ftr-367	727	11	in	in	ADP
ftr-367	727	12	practice	practice	NOUN
ftr-367	727	13	,	,	PUNCT
ftr-367	727	14	discourage	discourage	VERB
ftr-367	727	15	plan	plan	NOUN
ftr-367	727	16	fiduciaries	fiduciary	NOUN
ftr-367	727	17	from	from	ADP
ftr-367	727	18	investing	invest	VERB
ftr-367	727	19	plan	plan	NOUN
ftr-367	727	20	resources	resource	NOUN
ftr-367	727	21	in	in	ADP
ftr-367	727	22	investments	investment	NOUN
ftr-367	727	23	that	that	PRON
ftr-367	727	24	carry	carry	VERB
ftr-367	727	25	uncompensated	uncompensated	ADJ
ftr-367	727	26	risk	risk	NOUN
ftr-367	727	27	and/or	and/or	CCONJ
ftr-367	727	28	that	that	PRON
ftr-367	727	29	unnecessarily	unnecessarily	ADV
ftr-367	727	30	compromise	compromise	VERB
ftr-367	727	31	portfolio	portfolio	NOUN
ftr-367	727	32	diversity	diversity	NOUN
ftr-367	727	33	.	.	PUNCT
ftr-367	728	1	in	in	ADP
ftr-367	728	2	contrast	contrast	NOUN
ftr-367	728	3	to	to	ADP
ftr-367	728	4	qualified	qualified	ADJ
ftr-367	728	5	plans	plan	NOUN
ftr-367	728	6	,	,	PUNCT
ftr-367	728	7	rsas	rsa	NOUN
ftr-367	728	8	and	and	CCONJ
ftr-367	728	9	lsas	lsa	NOUN
ftr-367	728	10	will	will	AUX
ftr-367	728	11	remove	remove	VERB
ftr-367	728	12	the	the	DET
ftr-367	728	13	agency	agency	NOUN
ftr-367	728	14	of	of	ADP
ftr-367	728	15	the	the	DET
ftr-367	728	16	employer	employer	NOUN
ftr-367	728	17	-	-	PUNCT
ftr-367	728	18	designated	designate	VERB
ftr-367	728	19	fiduciaries	fiduciary	NOUN
ftr-367	728	20	.	.	PUNCT
ftr-367	729	1	individuals	individual	NOUN
ftr-367	729	2	,	,	PUNCT
ftr-367	729	3	who	who	PRON
ftr-367	729	4	sometimes	sometimes	ADV
ftr-367	729	5	will	will	AUX
ftr-367	729	6	not	not	PART
ftr-367	729	7	have	have	VERB
ftr-367	729	8	extensive	extensive	ADJ
ftr-367	729	9	training	training	NOUN
ftr-367	729	10	or	or	CCONJ
ftr-367	729	11	experience	experience	NOUN
ftr-367	729	12	in	in	ADP
ftr-367	729	13	investment	investment	NOUN
ftr-367	729	14	management	management	NOUN
ftr-367	729	15	,	,	PUNCT
ftr-367	729	16	will	will	AUX
ftr-367	729	17	be	be	AUX
ftr-367	729	18	saddled	saddle	VERB
ftr-367	729	19	with	with	ADP
ftr-367	729	20	the	the	DET
ftr-367	729	21	responsibility	responsibility	NOUN
ftr-367	729	22	of	of	ADP
ftr-367	729	23	investment	investment	NOUN
ftr-367	729	24	management	management	NOUN
ftr-367	729	25	,	,	PUNCT
ftr-367	729	26	including	include	VERB
ftr-367	729	27	selecting	select	VERB
ftr-367	729	28	appropriate	appropriate	ADJ
ftr-367	729	29	investments	investment	NOUN
ftr-367	729	30	,	,	PUNCT
ftr-367	729	31	monitoring	monitor	VERB
ftr-367	729	32	portfolio	portfolio	NOUN
ftr-367	729	33	performance	performance	NOUN
ftr-367	729	34	,	,	PUNCT
ftr-367	729	35	and	and	CCONJ
ftr-367	729	36	periodically	periodically	ADV
ftr-367	729	37	adjusting	adjust	VERB
ftr-367	729	38	asset	asset	NOUN
ftr-367	729	39	allocations	allocation	NOUN
ftr-367	729	40	.	.	PUNCT
ftr-367	730	1	such	such	ADJ
ftr-367	730	2	individuals	individual	NOUN
ftr-367	730	3	might	might	AUX
ftr-367	730	4	lack	lack	VERB
ftr-367	730	5	the	the	DET
ftr-367	730	6	sophistication	sophistication	NOUN
ftr-367	730	7	necessary	necessary	ADJ
ftr-367	730	8	to	to	PART
ftr-367	730	9	replicate	replicate	VERB
ftr-367	730	10	the	the	DET
ftr-367	730	11	professional	professional	ADJ
ftr-367	730	12	investment	investment	NOUN
ftr-367	730	13	management	management	NOUN
ftr-367	730	14	provided	provide	VERB
ftr-367	730	15	by	by	ADP
ftr-367	730	16	or	or	CCONJ
ftr-367	730	17	through	through	ADP
ftr-367	730	18	plan	plan	NOUN
ftr-367	730	19	fiduciaries	fiduciary	NOUN
ftr-367	730	20	.	.	PUNCT
ftr-367	731	1	one	one	PRON
ftr-367	731	2	can	can	AUX
ftr-367	731	3	respond	respond	VERB
ftr-367	731	4	to	to	ADP
ftr-367	731	5	this	this	DET
ftr-367	731	6	criticism	criticism	NOUN
ftr-367	731	7	,	,	PUNCT
ftr-367	731	8	by	by	ADP
ftr-367	731	9	noting	note	VERB
ftr-367	731	10	that	that	SCONJ
ftr-367	731	11	participants	participant	NOUN
ftr-367	731	12	in	in	ADP
ftr-367	731	13	selfdirected	selfdirecte	VERB
ftr-367	731	14	qualified	qualified	ADJ
ftr-367	731	15	plans	plan	NOUN
ftr-367	731	16	are	be	AUX
ftr-367	731	17	currently	currently	ADV
ftr-367	731	18	required	require	VERB
ftr-367	731	19	to	to	PART
ftr-367	731	20	choose	choose	VERB
ftr-367	731	21	among	among	ADP
ftr-367	731	22	investment	investment	NOUN
ftr-367	731	23	options	option	NOUN
ftr-367	731	24	.	.	PUNCT
ftr-367	732	1	but	but	CCONJ
ftr-367	732	2	at	at	ADP
ftr-367	732	3	least	least	ADJ
ftr-367	732	4	in	in	ADP
ftr-367	732	5	such	such	ADJ
ftr-367	732	6	plans	plan	NOUN
ftr-367	732	7	the	the	DET
ftr-367	732	8	investment	investment	NOUN
ftr-367	732	9	options	option	NOUN
ftr-367	732	10	themselves	themselves	PRON
ftr-367	732	11	are	be	AUX
ftr-367	732	12	selected	select	VERB
ftr-367	732	13	by	by	ADP
ftr-367	732	14	plan	plan	NOUN
ftr-367	732	15	fiduciaries	fiduciary	NOUN
ftr-367	732	16	.	.	PUNCT
ftr-367	733	1	moreover	moreover	ADV
ftr-367	733	2	,	,	PUNCT
ftr-367	733	3	some	some	DET
ftr-367	733	4	observers	observer	NOUN
ftr-367	733	5	of	of	ADP
ftr-367	733	6	qualified	qualified	ADJ
ftr-367	733	7	plans	plan	NOUN
ftr-367	733	8	have	have	AUX
ftr-367	733	9	suggested	suggest	VERB
ftr-367	733	10	that	that	SCONJ
ftr-367	733	11	erisa	erisa	PROPN
ftr-367	733	12	’s	’s	PART
ftr-367	733	13	encouragement	encouragement	NOUN
ftr-367	733	14	,	,	PUNCT
ftr-367	733	15	if	if	SCONJ
ftr-367	733	16	not	not	PART
ftr-367	733	17	mere	mere	ADJ
ftr-367	733	18	tolerance	tolerance	NOUN
ftr-367	733	19	,	,	PUNCT
ftr-367	733	20	for	for	ADP
ftr-367	733	21	participant	participant	ADJ
ftr-367	733	22	-	-	PUNCT
ftr-367	733	23	directed	direct	VERB
ftr-367	733	24	plans	plan	NOUN
ftr-367	733	25	,	,	PUNCT
ftr-367	733	26	has	have	AUX
ftr-367	733	27	been	be	AUX
ftr-367	733	28	a	a	DET
ftr-367	733	29	mistake	mistake	NOUN
ftr-367	733	30	and	and	CCONJ
ftr-367	733	31	should	should	AUX
ftr-367	733	32	be	be	AUX
ftr-367	733	33	eliminated	eliminate	VERB
ftr-367	733	34	or	or	CCONJ
ftr-367	733	35	at	at	ADP
ftr-367	733	36	least	least	ADJ
ftr-367	733	37	reduced	reduce	VERB
ftr-367	733	38	.	.	PUNCT
ftr-367	734	1	148	148	NUM
ftr-367	734	2	the	the	DET
ftr-367	734	3	rsas	rsa	NOUN
ftr-367	734	4	and	and	CCONJ
ftr-367	734	5	lsas	lsa	NOUN
ftr-367	734	6	move	move	VERB
ftr-367	734	7	in	in	ADP
ftr-367	734	8	the	the	DET
ftr-367	734	9	opposite	opposite	ADJ
ftr-367	734	10	direction	direction	NOUN
ftr-367	734	11	.	.	PUNCT
ftr-367	735	1	3	3	X
ftr-367	735	2	.	.	X
ftr-367	735	3	education	education	NOUN
ftr-367	735	4	employers	employer	NOUN
ftr-367	735	5	sometimes	sometimes	ADV
ftr-367	735	6	provide	provide	VERB
ftr-367	735	7	investment	investment	NOUN
ftr-367	735	8	education	education	NOUN
ftr-367	735	9	to	to	ADP
ftr-367	735	10	employees	employee	NOUN
ftr-367	735	11	participating	participate	VERB
ftr-367	735	12	in	in	ADP
ftr-367	735	13	self	self	NOUN
ftr-367	735	14	-	-	PUNCT
ftr-367	735	15	directed	direct	VERB
ftr-367	735	16	plans	plan	NOUN
ftr-367	735	17	.	.	PUNCT
ftr-367	736	1	149	149	NUM
ftr-367	737	1	it	it	PRON
ftr-367	737	2	is	be	AUX
ftr-367	737	3	not	not	PART
ftr-367	737	4	clear	clear	ADJ
ftr-367	737	5	that	that	SCONJ
ftr-367	737	6	vendors	vendor	NOUN
ftr-367	737	7	of	of	ADP
ftr-367	737	8	investment	investment	NOUN
ftr-367	737	9	products	product	NOUN
ftr-367	737	10	will	will	AUX
ftr-367	737	11	provide	provide	VERB
ftr-367	737	12	similar	similar	ADJ
ftr-367	737	13	education	education	NOUN
ftr-367	737	14	or	or	CCONJ
ftr-367	737	15	advice	advice	NOUN
ftr-367	737	16	,	,	PUNCT
ftr-367	737	17	and	and	CCONJ
ftr-367	737	18	if	if	SCONJ
ftr-367	737	19	they	they	PRON
ftr-367	737	20	do	do	VERB
ftr-367	737	21	,	,	PUNCT
ftr-367	737	22	there	there	PRON
ftr-367	737	23	is	be	VERB
ftr-367	737	24	at	at	ADP
ftr-367	737	25	least	least	ADJ
ftr-367	737	26	some	some	PRON
ftr-367	737	27	risk	risk	NOUN
ftr-367	737	28	that	that	SCONJ
ftr-367	737	29	the	the	DET
ftr-367	737	30	education	education	NOUN
ftr-367	737	31	may	may	AUX
ftr-367	737	32	reflect	reflect	VERB
ftr-367	737	33	the	the	DET
ftr-367	737	34	vendor	vendor	NOUN
ftr-367	737	35	’s	’s	PART
ftr-367	737	36	own	own	ADJ
ftr-367	737	37	pecuniary	pecuniary	ADJ
ftr-367	737	38	interests	interest	NOUN
ftr-367	737	39	.	.	PUNCT
ftr-367	738	1	150	150	NUM
ftr-367	738	2	146	146	NUM
ftr-367	738	3	.	.	PUNCT
ftr-367	739	1	erisa	erisa	PROPN
ftr-367	739	2	§	§	PROPN
ftr-367	739	3	404(a	404(a	PROPN
ftr-367	739	4	)	)	PUNCT
ftr-367	739	5	,	,	PUNCT
ftr-367	739	6	29	29	NUM
ftr-367	739	7	u.s.c	u.s.c	ADJ
ftr-367	739	8	.	.	PUNCT
ftr-367	740	1	§	§	PROPN
ftr-367	740	2	1004(a	1004(a	NUM
ftr-367	740	3	)	)	PUNCT
ftr-367	740	4	.	.	PUNCT
ftr-367	741	1	147	147	NUM
ftr-367	741	2	.	.	PUNCT
ftr-367	742	1	see	see	VERB
ftr-367	742	2	,	,	PUNCT
ftr-367	742	3	pension	pension	NOUN
ftr-367	742	4	plan	plan	NOUN
ftr-367	742	5	administration	administration	NOUN
ftr-367	742	6	:	:	PUNCT
ftr-367	742	7	participant	participant	ADJ
ftr-367	742	8	-	-	PUNCT
ftr-367	742	9	directed	direct	VERB
ftr-367	742	10	accounts	account	NOUN
ftr-367	742	11	,	,	PUNCT
ftr-367	742	12	supra	supra	PROPN
ftr-367	742	13	note	note	NOUN
ftr-367	743	1	145	145	NUM
ftr-367	743	2	.	.	X
ftr-367	743	3	148	148	NUM
ftr-367	743	4	.	.	PUNCT
ftr-367	744	1	see	see	VERB
ftr-367	744	2	,	,	PUNCT
ftr-367	744	3	susan	susan	PROPN
ftr-367	744	4	j.	j.	PROPN
ftr-367	744	5	stabile	stabile	PROPN
ftr-367	744	6	,	,	PUNCT
ftr-367	744	7	freedom	freedom	NOUN
ftr-367	744	8	to	to	PART
ftr-367	744	9	choose	choose	VERB
ftr-367	744	10	unwisely	unwisely	ADV
ftr-367	744	11	:	:	PUNCT
ftr-367	744	12	congress	congress	PROPN
ftr-367	744	13	’	'	PUNCT
ftr-367	744	14	misguided	misguided	ADJ
ftr-367	744	15	decision	decision	NOUN
ftr-367	744	16	to	to	PART
ftr-367	744	17	leave	leave	VERB
ftr-367	744	18	401(k	401(k	PROPN
ftr-367	744	19	)	)	PUNCT
ftr-367	744	20	plan	plan	VERB
ftr-367	744	21	participants	participant	NOUN
ftr-367	744	22	to	to	ADP
ftr-367	744	23	their	their	PRON
ftr-367	744	24	own	own	ADJ
ftr-367	744	25	devices	device	NOUN
ftr-367	744	26	,	,	PUNCT
ftr-367	744	27	11	11	NUM
ftr-367	744	28	cornell	cornell	PROPN
ftr-367	744	29	j.	j.	PROPN
ftr-367	744	30	l.	l.	PROPN
ftr-367	744	31	&	&	CCONJ
ftr-367	744	32	pub	pub	PROPN
ftr-367	744	33	.	.	PUNCT
ftr-367	745	1	pol’y	pol’y	NOUN
ftr-367	745	2	361	361	NUM
ftr-367	745	3	(	(	PUNCT
ftr-367	745	4	2002	2002	NUM
ftr-367	745	5	)	)	PUNCT
ftr-367	745	6	.	.	PUNCT
ftr-367	746	1	149	149	NUM
ftr-367	746	2	.	.	PUNCT
ftr-367	747	1	see	see	VERB
ftr-367	747	2	,	,	PUNCT
ftr-367	747	3	pension	pension	NOUN
ftr-367	747	4	plan	plan	NOUN
ftr-367	747	5	administration	administration	NOUN
ftr-367	747	6	:	:	PUNCT
ftr-367	747	7	participant	participant	ADJ
ftr-367	747	8	-	-	PUNCT
ftr-367	747	9	directed	direct	VERB
ftr-367	747	10	accounts	account	NOUN
ftr-367	747	11	,	,	PUNCT
ftr-367	747	12	supra	supra	PROPN
ftr-367	747	13	note	note	NOUN
ftr-367	747	14	143	143	NUM
ftr-367	747	15	.	.	PUNCT
ftr-367	748	1	150	150	NUM
ftr-367	748	2	.	.	PUNCT
ftr-367	749	1	the	the	DET
ftr-367	749	2	pension	pension	NOUN
ftr-367	749	3	protection	protection	PROPN
ftr-367	749	4	act	act	NOUN
ftr-367	749	5	of	of	ADP
ftr-367	749	6	2006	2006	NUM
ftr-367	749	7	added	add	VERB
ftr-367	749	8	a	a	DET
ftr-367	749	9	prohibited	prohibit	VERB
ftr-367	749	10	transaction	transaction	NOUN
ftr-367	749	11	exemption	exemption	NOUN
ftr-367	749	12	for	for	ADP
ftr-367	749	13	provision	provision	NOUN
ftr-367	749	14	of	of	ADP
ftr-367	749	15	investment	investment	NOUN
ftr-367	749	16	advice	advice	NOUN
ftr-367	749	17	by	by	ADP
ftr-367	749	18	financial	financial	ADJ
ftr-367	749	19	firms	firm	NOUN
ftr-367	749	20	with	with	ADP
ftr-367	749	21	potential	potential	ADJ
ftr-367	749	22	conflicts	conflict	NOUN
ftr-367	749	23	of	of	ADP
ftr-367	749	24	interest	interest	NOUN
ftr-367	749	25	in	in	ADP
ftr-367	749	26	rendering	render	VERB
ftr-367	749	27	the	the	DET
ftr-367	749	28	advice	advice	NOUN
ftr-367	749	29	,	,	PUNCT
ftr-367	749	30	although	although	SCONJ
ftr-367	749	31	the	the	DET
ftr-367	749	32	exemption	exemption	NOUN
ftr-367	749	33	does	do	AUX
ftr-367	749	34	include	include	VERB
ftr-367	749	35	some	some	DET
ftr-367	749	36	safeguards	safeguard	NOUN
ftr-367	749	37	against	against	ADP
ftr-367	749	38	abuse	abuse	NOUN
ftr-367	749	39	.	.	PUNCT
ftr-367	750	1	see	see	VERB
ftr-367	750	2	,	,	PUNCT
ftr-367	750	3	erisa	erisa	NOUN
ftr-367	750	4	§	§	PROPN
ftr-367	750	5	408(b)(14	408(b)(14	NUM
ftr-367	750	6	)	)	PUNCT
ftr-367	750	7	.	.	PUNCT
ftr-367	751	1	152	152	NUM
ftr-367	751	2	florida	florida	PROPN
ftr-367	751	3	tax	tax	NOUN
ftr-367	751	4	review	review	NOUN
ftr-367	751	5	[	[	X
ftr-367	751	6	vol	vol	NOUN
ftr-367	751	7	.	.	PUNCT
ftr-367	751	8	9:2	9:2	NUM
ftr-367	751	9	4	4	NUM
ftr-367	751	10	.	.	PUNCT
ftr-367	751	11	costs	cost	NOUN
ftr-367	751	12	plans	plan	NOUN
ftr-367	751	13	are	be	AUX
ftr-367	751	14	able	able	ADJ
ftr-367	751	15	to	to	PART
ftr-367	751	16	spread	spread	VERB
ftr-367	751	17	fixed	fixed	ADJ
ftr-367	751	18	costs	cost	NOUN
ftr-367	751	19	among	among	ADP
ftr-367	751	20	all	all	DET
ftr-367	751	21	participants	participant	NOUN
ftr-367	751	22	and	and	CCONJ
ftr-367	751	23	will	will	AUX
ftr-367	751	24	also	also	ADV
ftr-367	751	25	generally	generally	ADV
ftr-367	751	26	be	be	AUX
ftr-367	751	27	in	in	ADP
ftr-367	751	28	a	a	DET
ftr-367	751	29	better	well	ADJ
ftr-367	751	30	position	position	NOUN
ftr-367	751	31	than	than	ADP
ftr-367	751	32	individuals	individual	NOUN
ftr-367	751	33	to	to	PART
ftr-367	751	34	negotiate	negotiate	VERB
ftr-367	751	35	low	low	ADJ
ftr-367	751	36	costs	cost	NOUN
ftr-367	751	37	from	from	ADP
ftr-367	751	38	fund	fund	NOUN
ftr-367	751	39	vendors	vendor	NOUN
ftr-367	751	40	and	and	CCONJ
ftr-367	751	41	service	service	NOUN
ftr-367	751	42	providers	provider	NOUN
ftr-367	751	43	.	.	PUNCT
ftr-367	752	1	151	151	NUM
ftr-367	752	2	5	5	NUM
ftr-367	752	3	.	.	PUNCT
ftr-367	752	4	effect	effect	NOUN
ftr-367	752	5	of	of	ADP
ftr-367	752	6	the	the	DET
ftr-367	752	7	proposed	propose	VERB
ftr-367	752	8	income	income	NOUN
ftr-367	752	9	exclusion	exclusion	NOUN
ftr-367	752	10	of	of	ADP
ftr-367	752	11	stock	stock	NOUN
ftr-367	752	12	dividends	dividend	NOUN
ftr-367	752	13	on	on	ADP
ftr-367	752	14	investment	investment	NOUN
ftr-367	752	15	returns	return	NOUN
ftr-367	752	16	the	the	DET
ftr-367	752	17	white	white	PROPN
ftr-367	752	18	house	house	PROPN
ftr-367	752	19	proposal	proposal	NOUN
ftr-367	752	20	to	to	PART
ftr-367	752	21	eliminate	eliminate	VERB
ftr-367	752	22	tax	tax	NOUN
ftr-367	752	23	on	on	ADP
ftr-367	752	24	stock	stock	NOUN
ftr-367	752	25	dividends	dividend	NOUN
ftr-367	752	26	should	should	AUX
ftr-367	752	27	,	,	PUNCT
ftr-367	752	28	according	accord	VERB
ftr-367	752	29	to	to	ADP
ftr-367	752	30	conventional	conventional	ADJ
ftr-367	752	31	economic	economic	ADJ
ftr-367	752	32	analysis	analysis	NOUN
ftr-367	752	33	,	,	PUNCT
ftr-367	752	34	provide	provide	VERB
ftr-367	752	35	a	a	DET
ftr-367	752	36	one	one	NUM
ftr-367	752	37	-	-	PUNCT
ftr-367	752	38	time	time	NOUN
ftr-367	752	39	(	(	PUNCT
ftr-367	752	40	arguably	arguably	ADJ
ftr-367	752	41	windfall	windfall	NOUN
ftr-367	752	42	)	)	PUNCT
ftr-367	752	43	gain	gain	NOUN
ftr-367	752	44	to	to	ADP
ftr-367	752	45	holders	holder	NOUN
ftr-367	752	46	of	of	ADP
ftr-367	752	47	stock	stock	NOUN
ftr-367	752	48	and	and	CCONJ
ftr-367	752	49	should	should	AUX
ftr-367	752	50	,	,	PUNCT
ftr-367	752	51	over	over	ADP
ftr-367	752	52	time	time	NOUN
ftr-367	752	53	,	,	PUNCT
ftr-367	752	54	increase	increase	VERB
ftr-367	752	55	before	before	ADP
ftr-367	752	56	-	-	PUNCT
ftr-367	752	57	tax	tax	NOUN
ftr-367	752	58	yields	yield	NOUN
ftr-367	752	59	on	on	ADP
ftr-367	752	60	taxable	taxable	ADJ
ftr-367	752	61	investment	investment	NOUN
ftr-367	752	62	assets	asset	NOUN
ftr-367	752	63	(	(	PUNCT
ftr-367	752	64	such	such	ADJ
ftr-367	752	65	as	as	ADP
ftr-367	752	66	productive	productive	ADJ
ftr-367	752	67	real	real	ADJ
ftr-367	752	68	estate	estate	NOUN
ftr-367	752	69	holdings	holding	NOUN
ftr-367	752	70	and	and	CCONJ
ftr-367	752	71	debt	debt	NOUN
ftr-367	752	72	instruments	instrument	NOUN
ftr-367	752	73	)	)	PUNCT
ftr-367	752	74	.	.	PUNCT
ftr-367	753	1	152	152	NUM
ftr-367	753	2	however	however	ADV
ftr-367	753	3	,	,	PUNCT
ftr-367	753	4	because	because	SCONJ
ftr-367	753	5	there	there	PRON
ftr-367	753	6	will	will	AUX
ftr-367	753	7	continue	continue	VERB
ftr-367	753	8	to	to	PART
ftr-367	753	9	be	be	AUX
ftr-367	753	10	some	some	DET
ftr-367	753	11	tax	tax	NOUN
ftr-367	753	12	-	-	PUNCT
ftr-367	753	13	exempt	exempt	ADJ
ftr-367	753	14	investors	investor	NOUN
ftr-367	753	15	who	who	PRON
ftr-367	753	16	purchase	purchase	VERB
ftr-367	753	17	some	some	DET
ftr-367	753	18	stock	stock	NOUN
ftr-367	753	19	,	,	PUNCT
ftr-367	753	20	the	the	DET
ftr-367	753	21	discount	discount	NOUN
ftr-367	753	22	on	on	ADP
ftr-367	753	23	stock	stock	NOUN
ftr-367	753	24	yields	yield	NOUN
ftr-367	753	25	will	will	AUX
ftr-367	753	26	probably	probably	ADV
ftr-367	753	27	not	not	PART
ftr-367	753	28	completely	completely	ADV
ftr-367	753	29	reflect	reflect	VERB
ftr-367	753	30	the	the	DET
ftr-367	753	31	tax	tax	NOUN
ftr-367	753	32	advantage	advantage	NOUN
ftr-367	753	33	that	that	SCONJ
ftr-367	753	34	stock	stock	NOUN
ftr-367	753	35	would	would	AUX
ftr-367	753	36	enjoy	enjoy	VERB
ftr-367	753	37	.	.	PUNCT
ftr-367	754	1	a	a	DET
ftr-367	754	2	rational	rational	ADJ
ftr-367	754	3	affluent	affluent	ADJ
ftr-367	754	4	investor	investor	NOUN
ftr-367	754	5	,	,	PUNCT
ftr-367	754	6	in	in	ADP
ftr-367	754	7	reaction	reaction	NOUN
ftr-367	754	8	to	to	ADP
ftr-367	754	9	the	the	DET
ftr-367	754	10	bush	bush	PROPN
ftr-367	754	11	savings	saving	NOUN
ftr-367	754	12	proposals	proposal	NOUN
ftr-367	754	13	,	,	PUNCT
ftr-367	754	14	could	could	AUX
ftr-367	754	15	be	be	AUX
ftr-367	754	16	expected	expect	VERB
ftr-367	754	17	to	to	PART
ftr-367	754	18	move	move	VERB
ftr-367	754	19	qualified	qualified	ADJ
ftr-367	754	20	stock	stock	NOUN
ftr-367	754	21	holdings	holding	NOUN
ftr-367	754	22	outside	outside	ADP
ftr-367	754	23	taxsheltered	taxsheltere	VERB
ftr-367	754	24	funding	funding	NOUN
ftr-367	754	25	vehicles	vehicle	NOUN
ftr-367	754	26	(	(	PUNCT
ftr-367	754	27	such	such	ADJ
ftr-367	754	28	as	as	ADP
ftr-367	754	29	qualified	qualified	ADJ
ftr-367	754	30	plans	plan	NOUN
ftr-367	754	31	and	and	CCONJ
ftr-367	754	32	rsa	rsa	PROPN
ftr-367	754	33	/	/	SYM
ftr-367	754	34	lsas	lsa	NOUN
ftr-367	754	35	)	)	PUNCT
ftr-367	754	36	and	and	CCONJ
ftr-367	754	37	to	to	PART
ftr-367	754	38	use	use	VERB
ftr-367	754	39	tax	tax	NOUN
ftr-367	754	40	-	-	PUNCT
ftr-367	754	41	sheltered	shelter	VERB
ftr-367	754	42	vehicles	vehicle	NOUN
ftr-367	754	43	to	to	PART
ftr-367	754	44	hold	hold	VERB
ftr-367	754	45	investments	investment	NOUN
ftr-367	754	46	that	that	PRON
ftr-367	754	47	would	would	AUX
ftr-367	754	48	otherwise	otherwise	ADV
ftr-367	754	49	be	be	AUX
ftr-367	754	50	taxable	taxable	ADJ
ftr-367	754	51	.	.	PUNCT
ftr-367	755	1	by	by	ADP
ftr-367	755	2	doing	do	VERB
ftr-367	755	3	so	so	ADV
ftr-367	755	4	,	,	PUNCT
ftr-367	755	5	such	such	DET
ftr-367	755	6	an	an	DET
ftr-367	755	7	investor	investor	NOUN
ftr-367	755	8	could	could	AUX
ftr-367	755	9	maintain	maintain	VERB
ftr-367	755	10	a	a	DET
ftr-367	755	11	well	well	ADV
ftr-367	755	12	-	-	PUNCT
ftr-367	755	13	diversified	diversify	VERB
ftr-367	755	14	portfolio	portfolio	NOUN
ftr-367	755	15	while	while	SCONJ
ftr-367	755	16	maximizing	maximize	VERB
ftr-367	755	17	after	after	ADP
ftr-367	755	18	-	-	PUNCT
ftr-367	755	19	tax	tax	NOUN
ftr-367	755	20	returns	return	NOUN
ftr-367	755	21	investors	investor	NOUN
ftr-367	755	22	of	of	ADP
ftr-367	755	23	moderate	moderate	ADJ
ftr-367	755	24	means	mean	NOUN
ftr-367	755	25	,	,	PUNCT
ftr-367	755	26	however	however	ADV
ftr-367	755	27	,	,	PUNCT
ftr-367	755	28	might	might	AUX
ftr-367	755	29	not	not	PART
ftr-367	755	30	be	be	AUX
ftr-367	755	31	able	able	ADJ
ftr-367	755	32	to	to	PART
ftr-367	755	33	achieve	achieve	VERB
ftr-367	755	34	such	such	ADJ
ftr-367	755	35	results	result	NOUN
ftr-367	755	36	.	.	PUNCT
ftr-367	756	1	first	first	ADV
ftr-367	756	2	,	,	PUNCT
ftr-367	756	3	they	they	PRON
ftr-367	756	4	might	might	AUX
ftr-367	756	5	not	not	PART
ftr-367	756	6	have	have	VERB
ftr-367	756	7	the	the	DET
ftr-367	756	8	same	same	ADJ
ftr-367	756	9	access	access	NOUN
ftr-367	756	10	as	as	ADP
ftr-367	756	11	affluent	affluent	ADJ
ftr-367	756	12	investors	investor	NOUN
ftr-367	756	13	to	to	ADP
ftr-367	756	14	the	the	DET
ftr-367	756	15	full	full	ADJ
ftr-367	756	16	range	range	NOUN
ftr-367	756	17	of	of	ADP
ftr-367	756	18	taxable	taxable	ADJ
ftr-367	756	19	investments	investment	NOUN
ftr-367	756	20	.	.	PUNCT
ftr-367	757	1	second	second	ADJ
ftr-367	757	2	,	,	PUNCT
ftr-367	757	3	a	a	DET
ftr-367	757	4	moderate	moderate	ADJ
ftr-367	757	5	-	-	PUNCT
ftr-367	757	6	income	income	NOUN
ftr-367	757	7	investor	investor	NOUN
ftr-367	757	8	might	might	AUX
ftr-367	757	9	find	find	VERB
ftr-367	757	10	it	it	PRON
ftr-367	757	11	difficult	difficult	ADJ
ftr-367	757	12	to	to	PART
ftr-367	757	13	maintain	maintain	VERB
ftr-367	757	14	a	a	DET
ftr-367	757	15	diversified	diversified	ADJ
ftr-367	757	16	portfolio	portfolio	NOUN
ftr-367	757	17	without	without	ADP
ftr-367	757	18	substantial	substantial	ADJ
ftr-367	757	19	investment	investment	NOUN
ftr-367	757	20	in	in	ADP
ftr-367	757	21	stock	stock	NOUN
ftr-367	757	22	,	,	PUNCT
ftr-367	757	23	whose	whose	DET
ftr-367	757	24	return	return	NOUN
ftr-367	757	25	can	can	AUX
ftr-367	757	26	be	be	AUX
ftr-367	757	27	expected	expect	VERB
ftr-367	757	28	to	to	PART
ftr-367	757	29	be	be	AUX
ftr-367	757	30	burdened	burden	VERB
ftr-367	757	31	with	with	ADP
ftr-367	757	32	a	a	DET
ftr-367	757	33	new	new	ADJ
ftr-367	757	34	implicit	implicit	ADJ
ftr-367	757	35	tax	tax	NOUN
ftr-367	757	36	reflecting	reflect	VERB
ftr-367	757	37	the	the	DET
ftr-367	757	38	exclusion	exclusion	NOUN
ftr-367	757	39	of	of	ADP
ftr-367	757	40	dividends	dividend	NOUN
ftr-367	757	41	from	from	ADP
ftr-367	757	42	the	the	DET
ftr-367	757	43	income	income	NOUN
ftr-367	757	44	tax	tax	NOUN
ftr-367	757	45	base	base	NOUN
ftr-367	757	46	outside	outside	ADP
ftr-367	757	47	the	the	DET
ftr-367	757	48	plan	plan	NOUN
ftr-367	757	49	.	.	PUNCT
ftr-367	758	1	the	the	DET
ftr-367	758	2	effect	effect	NOUN
ftr-367	758	3	would	would	AUX
ftr-367	758	4	be	be	AUX
ftr-367	758	5	to	to	PART
ftr-367	758	6	reduce	reduce	VERB
ftr-367	758	7	rates	rate	NOUN
ftr-367	758	8	of	of	ADP
ftr-367	758	9	return	return	NOUN
ftr-367	758	10	on	on	ADP
ftr-367	758	11	new	new	ADJ
ftr-367	758	12	savings	saving	NOUN
ftr-367	758	13	by	by	ADP
ftr-367	758	14	at	at	ADV
ftr-367	758	15	least	least	ADJ
ftr-367	758	16	some	some	PRON
ftr-367	758	17	moderateincome	moderateincome	NOUN
ftr-367	758	18	individuals	individual	NOUN
ftr-367	758	19	,	,	PUNCT
ftr-367	758	20	either	either	CCONJ
ftr-367	758	21	because	because	SCONJ
ftr-367	758	22	of	of	ADP
ftr-367	758	23	reduced	reduce	VERB
ftr-367	758	24	return	return	NOUN
ftr-367	758	25	on	on	ADP
ftr-367	758	26	stock	stock	NOUN
ftr-367	758	27	investments	investment	NOUN
ftr-367	758	28	or	or	CCONJ
ftr-367	758	29	reduced	reduce	VERB
ftr-367	758	30	portfolio	portfolio	NOUN
ftr-367	758	31	diversification	diversification	NOUN
ftr-367	758	32	.	.	PUNCT
ftr-367	759	1	an	an	DET
ftr-367	759	2	interesting	interesting	ADJ
ftr-367	759	3	result	result	NOUN
ftr-367	759	4	of	of	ADP
ftr-367	759	5	the	the	DET
ftr-367	759	6	exemption	exemption	NOUN
ftr-367	759	7	of	of	ADP
ftr-367	759	8	dividends	dividend	NOUN
ftr-367	759	9	from	from	ADP
ftr-367	759	10	tax	tax	NOUN
ftr-367	759	11	would	would	AUX
ftr-367	759	12	be	be	AUX
ftr-367	759	13	that	that	SCONJ
ftr-367	759	14	participants	participant	NOUN
ftr-367	759	15	in	in	ADP
ftr-367	759	16	qualified	qualified	ADJ
ftr-367	759	17	plans	plan	NOUN
ftr-367	759	18	would	would	AUX
ftr-367	759	19	be	be	AUX
ftr-367	759	20	the	the	DET
ftr-367	759	21	only	only	ADJ
ftr-367	759	22	individuals	individual	NOUN
ftr-367	759	23	who	who	PRON
ftr-367	759	24	would	would	AUX
ftr-367	759	25	effectively	effectively	ADV
ftr-367	759	26	pay	pay	VERB
ftr-367	759	27	tax	tax	NOUN
ftr-367	759	28	on	on	ADP
ftr-367	759	29	dividends	dividend	NOUN
ftr-367	759	30	,	,	PUNCT
ftr-367	759	31	since	since	SCONJ
ftr-367	759	32	they	they	PRON
ftr-367	759	33	would	would	AUX
ftr-367	759	34	pay	pay	VERB
ftr-367	759	35	tax	tax	NOUN
ftr-367	759	36	on	on	ADP
ftr-367	759	37	plan	plan	NOUN
ftr-367	759	38	distributions	distribution	VERB
ftr-367	759	39	151	151	NUM
ftr-367	759	40	.	.	PUNCT
ftr-367	760	1	the	the	DET
ftr-367	760	2	employer	employer	NOUN
ftr-367	760	3	has	have	VERB
ftr-367	760	4	a	a	DET
ftr-367	760	5	fiduciary	fiduciary	ADJ
ftr-367	760	6	duty	duty	NOUN
ftr-367	760	7	to	to	PART
ftr-367	760	8	negotiate	negotiate	VERB
ftr-367	760	9	for	for	ADP
ftr-367	760	10	reasonable	reasonable	ADJ
ftr-367	760	11	fees	fee	NOUN
ftr-367	760	12	and	and	CCONJ
ftr-367	760	13	acceptable	acceptable	ADJ
ftr-367	760	14	service	service	NOUN
ftr-367	760	15	levels	level	NOUN
ftr-367	760	16	from	from	ADP
ftr-367	760	17	investment	investment	NOUN
ftr-367	760	18	vendors	vendor	NOUN
ftr-367	760	19	.	.	PUNCT
ftr-367	761	1	department	department	NOUN
ftr-367	761	2	of	of	ADP
ftr-367	761	3	labor	labor	NOUN
ftr-367	761	4	,	,	PUNCT
ftr-367	761	5	employee	employee	NOUN
ftr-367	761	6	benefit	benefit	NOUN
ftr-367	761	7	security	security	NOUN
ftr-367	761	8	administration	administration	NOUN
ftr-367	761	9	,	,	PUNCT
ftr-367	761	10	understanding	understand	VERB
ftr-367	761	11	retirement	retirement	NOUN
ftr-367	761	12	plan	plan	NOUN
ftr-367	761	13	fees	fee	NOUN
ftr-367	761	14	and	and	CCONJ
ftr-367	761	15	expenses	expense	NOUN
ftr-367	761	16	,	,	PUNCT
ftr-367	761	17	available	available	ADJ
ftr-367	761	18	at	at	ADP
ftr-367	761	19	http://www.dol.gov/ebsa/publications/undrstndgrtrmnt.html	http://www.dol.gov/ebsa/publications/undrstndgrtrmnt.html	PROPN
ftr-367	761	20	.	.	PUNCT
ftr-367	762	1	(	(	PUNCT
ftr-367	762	2	last	last	ADJ
ftr-367	762	3	visited	visit	VERB
ftr-367	762	4	jun	jun	PROPN
ftr-367	762	5	.	.	PROPN
ftr-367	762	6	30	30	NUM
ftr-367	762	7	,	,	PUNCT
ftr-367	762	8	2007	2007	NUM
ftr-367	762	9	)	)	PUNCT
ftr-367	762	10	.	.	PUNCT
ftr-367	763	1	152	152	NUM
ftr-367	763	2	.	.	PUNCT
ftr-367	764	1	see	see	VERB
ftr-367	764	2	,	,	PUNCT
ftr-367	764	3	supra	supra	PROPN
ftr-367	764	4	note	note	NOUN
ftr-367	764	5	109	109	NUM
ftr-367	764	6	.	.	NOUN
ftr-367	764	7	2008	2008	NUM
ftr-367	764	8	]	]	PUNCT
ftr-367	765	1	slouching	slouch	VERB
ftr-367	765	2	towards	towards	ADP
ftr-367	765	3	a	a	DET
ftr-367	765	4	consumption	consumption	NOUN
ftr-367	765	5	tax	tax	NOUN
ftr-367	765	6	153	153	NUM
ftr-367	765	7	d.	d.	PROPN
ftr-367	765	8	budget	budget	NOUN
ftr-367	765	9	and	and	CCONJ
ftr-367	765	10	tax	tax	NOUN
ftr-367	765	11	considerations	consideration	NOUN
ftr-367	765	12	the	the	DET
ftr-367	765	13	bush	bush	PROPN
ftr-367	765	14	savings	saving	NOUN
ftr-367	765	15	initiatives	initiative	NOUN
ftr-367	765	16	will	will	AUX
ftr-367	765	17	have	have	VERB
ftr-367	765	18	budgetary	budgetary	ADJ
ftr-367	765	19	and	and	CCONJ
ftr-367	765	20	tax	tax	NOUN
ftr-367	765	21	implications	implication	NOUN
ftr-367	765	22	,	,	PUNCT
ftr-367	765	23	implications	implication	NOUN
ftr-367	765	24	that	that	PRON
ftr-367	765	25	may	may	AUX
ftr-367	765	26	make	make	VERB
ftr-367	765	27	it	it	PRON
ftr-367	765	28	more	more	ADV
ftr-367	765	29	difficult	difficult	ADJ
ftr-367	765	30	for	for	SCONJ
ftr-367	765	31	a	a	DET
ftr-367	765	32	future	future	ADJ
ftr-367	765	33	government	government	NOUN
ftr-367	765	34	to	to	PART
ftr-367	765	35	address	address	VERB
ftr-367	765	36	social	social	ADJ
ftr-367	765	37	issues	issue	NOUN
ftr-367	765	38	,	,	PUNCT
ftr-367	765	39	including	include	VERB
ftr-367	765	40	issues	issue	NOUN
ftr-367	765	41	of	of	ADP
ftr-367	765	42	old	old	ADJ
ftr-367	765	43	-	-	PUNCT
ftr-367	765	44	age	age	NOUN
ftr-367	765	45	poverty	poverty	NOUN
ftr-367	765	46	,	,	PUNCT
ftr-367	765	47	which	which	PRON
ftr-367	765	48	i	i	PRON
ftr-367	765	49	suggest	suggest	VERB
ftr-367	765	50	in	in	ADP
ftr-367	765	51	this	this	DET
ftr-367	765	52	article	article	NOUN
ftr-367	765	53	would	would	AUX
ftr-367	765	54	be	be	AUX
ftr-367	765	55	exacerbated	exacerbate	VERB
ftr-367	765	56	by	by	ADP
ftr-367	765	57	the	the	DET
ftr-367	765	58	bush	bush	PROPN
ftr-367	765	59	savings	saving	NOUN
ftr-367	765	60	proposals	proposal	NOUN
ftr-367	765	61	.	.	PUNCT
ftr-367	766	1	the	the	DET
ftr-367	766	2	joint	joint	ADJ
ftr-367	766	3	committee	committee	NOUN
ftr-367	766	4	on	on	ADP
ftr-367	766	5	taxation	taxation	NOUN
ftr-367	766	6	estimated	estimate	VERB
ftr-367	766	7	that	that	SCONJ
ftr-367	766	8	the	the	DET
ftr-367	766	9	full	full	ADJ
ftr-367	766	10	dividend	dividend	NOUN
ftr-367	766	11	exclusion	exclusion	NOUN
ftr-367	766	12	proposed	propose	VERB
ftr-367	766	13	in	in	ADP
ftr-367	766	14	the	the	DET
ftr-367	766	15	2003	2003	NUM
ftr-367	766	16	budget	budget	NOUN
ftr-367	766	17	proposal	proposal	NOUN
ftr-367	766	18	would	would	AUX
ftr-367	766	19	cost	cost	VERB
ftr-367	766	20	$	$	SYM
ftr-367	766	21	235	235	NUM
ftr-367	766	22	billion	billion	NUM
ftr-367	766	23	revenue	revenue	NOUN
ftr-367	766	24	over	over	ADP
ftr-367	766	25	the	the	DET
ftr-367	766	26	ten	ten	NUM
ftr-367	766	27	years	year	NOUN
ftr-367	766	28	following	follow	VERB
ftr-367	766	29	its	its	PRON
ftr-367	766	30	enactment	enactment	NOUN
ftr-367	766	31	.	.	PUNCT
ftr-367	767	1	153	153	NUM
ftr-367	767	2	the	the	DET
ftr-367	767	3	rsa	rsa	PROPN
ftr-367	767	4	/	/	SYM
ftr-367	767	5	lsa	lsa	PROPN
ftr-367	767	6	was	be	AUX
ftr-367	767	7	expected	expect	VERB
ftr-367	767	8	,	,	PUNCT
ftr-367	767	9	in	in	ADP
ftr-367	767	10	the	the	DET
ftr-367	767	11	short	short	ADJ
ftr-367	767	12	term	term	NOUN
ftr-367	767	13	,	,	PUNCT
ftr-367	767	14	to	to	PART
ftr-367	767	15	raise	raise	VERB
ftr-367	767	16	revenue	revenue	NOUN
ftr-367	767	17	during	during	ADP
ftr-367	767	18	its	its	PRON
ftr-367	767	19	first	first	ADJ
ftr-367	767	20	five	five	NUM
ftr-367	767	21	years	year	NOUN
ftr-367	767	22	and	and	CCONJ
ftr-367	767	23	thereafter	thereafter	ADV
ftr-367	767	24	to	to	PART
ftr-367	767	25	lose	lose	VERB
ftr-367	767	26	revenue	revenue	NOUN
ftr-367	767	27	.	.	PUNCT
ftr-367	768	1	154	154	NUM
ftr-367	768	2	the	the	DET
ftr-367	768	3	proposal	proposal	NOUN
ftr-367	768	4	,	,	PUNCT
ftr-367	768	5	then	then	ADV
ftr-367	768	6	,	,	PUNCT
ftr-367	768	7	would	would	AUX
ftr-367	768	8	increase	increase	VERB
ftr-367	768	9	annual	annual	ADJ
ftr-367	768	10	budget	budget	NOUN
ftr-367	768	11	deficits	deficit	NOUN
ftr-367	768	12	as	as	ADV
ftr-367	768	13	far	far	ADV
ftr-367	768	14	as	as	SCONJ
ftr-367	768	15	the	the	DET
ftr-367	768	16	eye	eye	NOUN
ftr-367	768	17	can	can	AUX
ftr-367	768	18	see	see	VERB
ftr-367	768	19	,	,	PUNCT
ftr-367	768	20	or	or	CCONJ
ftr-367	768	21	at	at	ADV
ftr-367	768	22	least	least	ADJ
ftr-367	768	23	as	as	ADV
ftr-367	768	24	far	far	ADV
ftr-367	768	25	as	as	SCONJ
ftr-367	768	26	the	the	DET
ftr-367	768	27	joint	joint	ADJ
ftr-367	768	28	committee	committee	NOUN
ftr-367	768	29	estimates	estimate	NOUN
ftr-367	768	30	extend	extend	VERB
ftr-367	768	31	;	;	PUNCT
ftr-367	768	32	155	155	NUM
ftr-367	768	33	the	the	DET
ftr-367	768	34	increased	increase	VERB
ftr-367	768	35	national	national	ADJ
ftr-367	768	36	debt	debt	NOUN
ftr-367	768	37	would	would	AUX
ftr-367	768	38	burden	burden	VERB
ftr-367	768	39	national	national	ADJ
ftr-367	768	40	fiscal	fiscal	ADJ
ftr-367	768	41	policy	policy	NOUN
ftr-367	768	42	in	in	ADP
ftr-367	768	43	the	the	DET
ftr-367	768	44	future	future	NOUN
ftr-367	768	45	.	.	PUNCT
ftr-367	769	1	as	as	SCONJ
ftr-367	769	2	i	i	PRON
ftr-367	769	3	argued	argue	VERB
ftr-367	769	4	in	in	ADP
ftr-367	769	5	earlier	early	ADJ
ftr-367	769	6	sections	section	NOUN
ftr-367	769	7	of	of	ADP
ftr-367	769	8	this	this	DET
ftr-367	769	9	paper	paper	NOUN
ftr-367	769	10	,	,	PUNCT
ftr-367	769	11	the	the	DET
ftr-367	769	12	beneficiaries	beneficiary	NOUN
ftr-367	769	13	of	of	ADP
ftr-367	769	14	the	the	DET
ftr-367	769	15	revenue	revenue	NOUN
ftr-367	769	16	shortfalls	shortfall	NOUN
ftr-367	769	17	would	would	AUX
ftr-367	769	18	generally	generally	ADV
ftr-367	769	19	be	be	AUX
ftr-367	769	20	the	the	DET
ftr-367	769	21	relatively	relatively	ADV
ftr-367	769	22	affluent	affluent	ADJ
ftr-367	769	23	individuals	individual	NOUN
ftr-367	769	24	who	who	PRON
ftr-367	769	25	are	be	AUX
ftr-367	769	26	most	most	ADV
ftr-367	769	27	likely	likely	ADJ
ftr-367	769	28	to	to	PART
ftr-367	769	29	use	use	VERB
ftr-367	769	30	the	the	DET
ftr-367	769	31	bush	bush	PROPN
ftr-367	769	32	savings	saving	NOUN
ftr-367	769	33	proposals	proposal	NOUN
ftr-367	769	34	.	.	PUNCT
ftr-367	770	1	the	the	DET
ftr-367	770	2	scoring	scoring	NOUN
ftr-367	770	3	of	of	ADP
ftr-367	770	4	the	the	DET
ftr-367	770	5	joint	joint	ADJ
ftr-367	770	6	committee	committee	NOUN
ftr-367	770	7	assumes	assume	VERB
ftr-367	770	8	static	static	ADJ
ftr-367	770	9	tax	tax	NOUN
ftr-367	770	10	rates	rate	NOUN
ftr-367	770	11	.	.	PUNCT
ftr-367	771	1	if	if	SCONJ
ftr-367	771	2	debt	debt	NOUN
ftr-367	771	3	repayment	repayment	NOUN
ftr-367	771	4	becomes	become	VERB
ftr-367	771	5	an	an	DET
ftr-367	771	6	increasingly	increasingly	ADV
ftr-367	771	7	large	large	ADJ
ftr-367	771	8	part	part	NOUN
ftr-367	771	9	of	of	ADP
ftr-367	771	10	the	the	DET
ftr-367	771	11	budget	budget	NOUN
ftr-367	771	12	,	,	PUNCT
ftr-367	771	13	which	which	PRON
ftr-367	771	14	is	be	AUX
ftr-367	771	15	certainly	certainly	ADV
ftr-367	771	16	a	a	DET
ftr-367	771	17	possibility	possibility	NOUN
ftr-367	771	18	,	,	PUNCT
ftr-367	771	19	it	it	PRON
ftr-367	771	20	may	may	AUX
ftr-367	771	21	become	become	VERB
ftr-367	771	22	necessary	necessary	ADJ
ftr-367	771	23	to	to	PART
ftr-367	771	24	increase	increase	VERB
ftr-367	771	25	tax	tax	NOUN
ftr-367	771	26	rates	rate	NOUN
ftr-367	771	27	to	to	PART
ftr-367	771	28	pay	pay	VERB
ftr-367	771	29	for	for	ADP
ftr-367	771	30	governmental	governmental	ADJ
ftr-367	771	31	programs	program	NOUN
ftr-367	771	32	,	,	PUNCT
ftr-367	771	33	including	include	VERB
ftr-367	771	34	programs	program	NOUN
ftr-367	771	35	to	to	PART
ftr-367	771	36	deal	deal	VERB
ftr-367	771	37	with	with	ADP
ftr-367	771	38	old	old	ADJ
ftr-367	771	39	-	-	PUNCT
ftr-367	771	40	age	age	NOUN
ftr-367	771	41	income	income	NOUN
ftr-367	771	42	insecurity	insecurity	NOUN
ftr-367	771	43	.	.	PUNCT
ftr-367	772	1	the	the	DET
ftr-367	772	2	bush	bush	PROPN
ftr-367	772	3	proposals	proposal	NOUN
ftr-367	772	4	,	,	PUNCT
ftr-367	772	5	however	however	ADV
ftr-367	772	6	,	,	PUNCT
ftr-367	772	7	will	will	AUX
ftr-367	772	8	have	have	AUX
ftr-367	772	9	constricted	constrict	VERB
ftr-367	772	10	the	the	DET
ftr-367	772	11	tax	tax	NOUN
ftr-367	772	12	base	base	NOUN
ftr-367	772	13	by	by	ADP
ftr-367	772	14	eliminating	eliminate	VERB
ftr-367	772	15	a	a	DET
ftr-367	772	16	shareholder	shareholder	NOUN
ftr-367	772	17	level	level	NOUN
ftr-367	772	18	tax	tax	NOUN
ftr-367	772	19	on	on	ADP
ftr-367	772	20	corporate	corporate	ADJ
ftr-367	772	21	income	income	NOUN
ftr-367	772	22	and	and	CCONJ
ftr-367	772	23	by	by	ADP
ftr-367	772	24	exempting	exempt	VERB
ftr-367	772	25	from	from	ADP
ftr-367	772	26	tax	tax	NOUN
ftr-367	772	27	returns	return	NOUN
ftr-367	772	28	on	on	ADP
ftr-367	772	29	investments	investment	NOUN
ftr-367	772	30	held	hold	VERB
ftr-367	772	31	by	by	ADP
ftr-367	772	32	rsas	rsa	NOUN
ftr-367	772	33	and	and	CCONJ
ftr-367	772	34	lsas	lsa	NOUN
ftr-367	772	35	,	,	PUNCT
ftr-367	772	36	meaning	mean	VERB
ftr-367	772	37	that	that	SCONJ
ftr-367	772	38	the	the	DET
ftr-367	772	39	increases	increase	NOUN
ftr-367	772	40	in	in	ADP
ftr-367	772	41	tax	tax	NOUN
ftr-367	772	42	rates	rate	NOUN
ftr-367	772	43	on	on	ADP
ftr-367	772	44	income	income	NOUN
ftr-367	772	45	remaining	remain	VERB
ftr-367	772	46	in	in	ADP
ftr-367	772	47	the	the	DET
ftr-367	772	48	tax	tax	NOUN
ftr-367	772	49	base	base	NOUN
ftr-367	772	50	(	(	PUNCT
ftr-367	772	51	primarily	primarily	ADV
ftr-367	772	52	wages	wage	NOUN
ftr-367	772	53	)	)	PUNCT
ftr-367	772	54	will	will	AUX
ftr-367	772	55	be	be	AUX
ftr-367	772	56	steeper	steep	ADJ
ftr-367	772	57	than	than	SCONJ
ftr-367	772	58	they	they	PRON
ftr-367	772	59	would	would	AUX
ftr-367	772	60	have	have	VERB
ftr-367	772	61	to	to	PART
ftr-367	772	62	be	be	AUX
ftr-367	772	63	if	if	SCONJ
ftr-367	772	64	the	the	DET
ftr-367	772	65	tax	tax	NOUN
ftr-367	772	66	base	base	NOUN
ftr-367	772	67	were	be	AUX
ftr-367	772	68	broader	broad	ADJ
ftr-367	772	69	.	.	PUNCT
ftr-367	773	1	moreover	moreover	ADV
ftr-367	773	2	,	,	PUNCT
ftr-367	773	3	since	since	SCONJ
ftr-367	773	4	distributions	distribution	NOUN
ftr-367	773	5	from	from	ADP
ftr-367	773	6	qualified	qualified	ADJ
ftr-367	773	7	plans	plan	NOUN
ftr-367	773	8	would	would	AUX
ftr-367	773	9	be	be	AUX
ftr-367	773	10	included	include	VERB
ftr-367	773	11	in	in	ADP
ftr-367	773	12	the	the	DET
ftr-367	773	13	tax	tax	NOUN
ftr-367	773	14	base	base	NOUN
ftr-367	773	15	,	,	PUNCT
ftr-367	773	16	retirees	retiree	NOUN
ftr-367	773	17	would	would	AUX
ftr-367	773	18	share	share	VERB
ftr-367	773	19	in	in	ADP
ftr-367	773	20	the	the	DET
ftr-367	773	21	increased	increase	VERB
ftr-367	773	22	tax	tax	NOUN
ftr-367	773	23	burden	burden	NOUN
ftr-367	773	24	to	to	ADP
ftr-367	773	25	the	the	DET
ftr-367	773	26	extent	extent	NOUN
ftr-367	773	27	that	that	SCONJ
ftr-367	773	28	their	their	PRON
ftr-367	773	29	retirement	retirement	NOUN
ftr-367	773	30	income	income	NOUN
ftr-367	773	31	is	be	AUX
ftr-367	773	32	generated	generate	VERB
ftr-367	773	33	by	by	ADP
ftr-367	773	34	qualified	qualified	ADJ
ftr-367	773	35	plans	plan	NOUN
ftr-367	773	36	but	but	CCONJ
ftr-367	773	37	not	not	PART
ftr-367	773	38	to	to	ADP
ftr-367	773	39	the	the	DET
ftr-367	773	40	extent	extent	NOUN
ftr-367	773	41	it	it	PRON
ftr-367	773	42	is	be	AUX
ftr-367	773	43	derived	derive	VERB
ftr-367	773	44	from	from	ADP
ftr-367	773	45	rsas	rsa	NOUN
ftr-367	773	46	or	or	CCONJ
ftr-367	773	47	lsas	lsa	NOUN
ftr-367	773	48	,	,	PUNCT
ftr-367	773	49	or	or	CCONJ
ftr-367	773	50	through	through	ADP
ftr-367	773	51	investments	investment	NOUN
ftr-367	773	52	in	in	ADP
ftr-367	773	53	stock	stock	NOUN
ftr-367	773	54	.	.	PUNCT
ftr-367	774	1	this	this	PRON
ftr-367	774	2	may	may	AUX
ftr-367	774	3	be	be	AUX
ftr-367	774	4	disturbing	disturbing	ADJ
ftr-367	774	5	to	to	ADP
ftr-367	774	6	people	people	NOUN
ftr-367	774	7	concerned	concern	VERB
ftr-367	774	8	with	with	ADP
ftr-367	774	9	either	either	CCONJ
ftr-367	774	10	horizontal	horizontal	ADJ
ftr-367	774	11	or	or	CCONJ
ftr-367	774	12	vertical	vertical	ADJ
ftr-367	774	13	equity	equity	NOUN
ftr-367	774	14	,	,	PUNCT
ftr-367	774	15	the	the	DET
ftr-367	774	16	latter	latter	ADJ
ftr-367	774	17	because	because	SCONJ
ftr-367	774	18	the	the	DET
ftr-367	774	19	more	more	ADV
ftr-367	774	20	affluent	affluent	ADJ
ftr-367	774	21	are	be	AUX
ftr-367	774	22	more	more	ADV
ftr-367	774	23	likely	likely	ADJ
ftr-367	774	24	than	than	ADP
ftr-367	774	25	the	the	DET
ftr-367	774	26	less	less	ADV
ftr-367	774	27	affluent	affluent	ADJ
ftr-367	774	28	to	to	PART
ftr-367	774	29	derive	derive	VERB
ftr-367	774	30	substantial	substantial	ADJ
ftr-367	774	31	retirement	retirement	NOUN
ftr-367	774	32	income	income	NOUN
ftr-367	774	33	outside	outside	ADP
ftr-367	774	34	qualified	qualified	ADJ
ftr-367	774	35	plans	plan	NOUN
ftr-367	774	36	;	;	PUNCT
ftr-367	774	37	the	the	DET
ftr-367	774	38	former	former	ADJ
ftr-367	774	39	,	,	PUNCT
ftr-367	774	40	because	because	SCONJ
ftr-367	774	41	of	of	ADP
ftr-367	774	42	the	the	DET
ftr-367	774	43	disparate	disparate	ADJ
ftr-367	774	44	treatment	treatment	NOUN
ftr-367	774	45	of	of	ADP
ftr-367	774	46	different	different	ADJ
ftr-367	774	47	sources	source	NOUN
ftr-367	774	48	of	of	ADP
ftr-367	774	49	investment	investment	NOUN
ftr-367	774	50	income	income	NOUN
ftr-367	774	51	.	.	PUNCT
ftr-367	775	1	153	153	NUM
ftr-367	775	2	.	.	PUNCT
ftr-367	776	1	joint	joint	ADJ
ftr-367	776	2	committee	committee	PROPN
ftr-367	776	3	on	on	ADP
ftr-367	776	4	taxation	taxation	NOUN
ftr-367	776	5	,	,	PUNCT
ftr-367	776	6	united	united	PROPN
ftr-367	776	7	states	states	PROPN
ftr-367	776	8	congress	congress	PROPN
ftr-367	776	9	,	,	PUNCT
ftr-367	776	10	description	description	NOUN
ftr-367	776	11	of	of	ADP
ftr-367	776	12	revenue	revenue	NOUN
ftr-367	776	13	provisions	provision	NOUN
ftr-367	776	14	contained	contain	VERB
ftr-367	776	15	in	in	ADP
ftr-367	776	16	the	the	DET
ftr-367	776	17	president	president	NOUN
ftr-367	776	18	’s	’s	PART
ftr-367	776	19	fiscal	fiscal	ADJ
ftr-367	776	20	2004	2004	NUM
ftr-367	776	21	budget	budget	NOUN
ftr-367	776	22	proposal	proposal	NOUN
ftr-367	776	23	123	123	NUM
ftr-367	776	24	,	,	PUNCT
ftr-367	776	25	jcs-7	jcs-7	X
ftr-367	776	26	-	-	SYM
ftr-367	776	27	03	03	NUM
ftr-367	776	28	(	(	PUNCT
ftr-367	776	29	mar	mar	PROPN
ftr-367	776	30	.	.	PROPN
ftr-367	776	31	2003	2003	NUM
ftr-367	776	32	)	)	PUNCT
ftr-367	776	33	.	.	PUNCT
ftr-367	777	1	154	154	NUM
ftr-367	777	2	.	.	PUNCT
ftr-367	778	1	i	i	PRON
ftr-367	778	2	d.	d.	PROPN
ftr-367	778	3	see	see	VERB
ftr-367	778	4	,	,	PUNCT
ftr-367	778	5	generally	generally	ADV
ftr-367	778	6	karen	karen	PROPN
ftr-367	778	7	c.	c.	PROPN
ftr-367	778	8	burke	burke	PROPN
ftr-367	778	9	and	and	CCONJ
ftr-367	778	10	grayson	grayson	PROPN
ftr-367	778	11	m.	m.	PROPN
ftr-367	779	1	p.	p.	PROPN
ftr-367	779	2	mccouch	mccouch	PROPN
ftr-367	779	3	,	,	PUNCT
ftr-367	779	4	lipstick	lipstick	NOUN
ftr-367	779	5	,	,	PUNCT
ftr-367	779	6	light	light	ADJ
ftr-367	779	7	beer	beer	NOUN
ftr-367	779	8	,	,	PUNCT
ftr-367	779	9	and	and	CCONJ
ftr-367	779	10	back	back	ADV
ftr-367	779	11	-	-	PUNCT
ftr-367	779	12	loaded	load	VERB
ftr-367	779	13	savings	saving	NOUN
ftr-367	779	14	accounts	account	NOUN
ftr-367	779	15	,	,	PUNCT
ftr-367	779	16	25	25	NUM
ftr-367	779	17	va	va	NOUN
ftr-367	779	18	.	.	PUNCT
ftr-367	780	1	tax	tax	PROPN
ftr-367	780	2	rev	rev	PROPN
ftr-367	780	3	.	.	PROPN
ftr-367	780	4	1101	1101	NUM
ftr-367	780	5	,	,	PUNCT
ftr-367	780	6	1123	1123	NUM
ftr-367	780	7	(	(	PUNCT
ftr-367	780	8	2006	2006	NUM
ftr-367	780	9	)	)	PUNCT
ftr-367	780	10	for	for	ADP
ftr-367	780	11	a	a	DET
ftr-367	780	12	discussion	discussion	NOUN
ftr-367	780	13	of	of	ADP
ftr-367	780	14	the	the	DET
ftr-367	780	15	revenue	revenue	NOUN
ftr-367	780	16	effects	effect	NOUN
ftr-367	780	17	of	of	ADP
ftr-367	780	18	the	the	DET
ftr-367	780	19	savings	saving	NOUN
ftr-367	780	20	account	account	NOUN
ftr-367	780	21	proposals	proposal	NOUN
ftr-367	780	22	.	.	PUNCT
ftr-367	781	1	155	155	NUM
ftr-367	781	2	.	.	PUNCT
ftr-367	782	1	i	i	PRON
ftr-367	782	2	d.	d.	PROPN
ftr-367	782	3	154	154	NUM
ftr-367	782	4	florida	florida	PROPN
ftr-367	782	5	tax	tax	NOUN
ftr-367	782	6	review	review	NOUN
ftr-367	782	7	[	[	X
ftr-367	782	8	vol	vol	NOUN
ftr-367	782	9	.	.	PUNCT
ftr-367	782	10	9:2	9:2	NUM
ftr-367	783	1	it	it	PRON
ftr-367	783	2	would	would	AUX
ftr-367	783	3	of	of	ADV
ftr-367	783	4	course	course	NOUN
ftr-367	783	5	be	be	AUX
ftr-367	783	6	possible	possible	ADJ
ftr-367	783	7	for	for	SCONJ
ftr-367	783	8	a	a	DET
ftr-367	783	9	future	future	ADJ
ftr-367	783	10	congress	congress	PROPN
ftr-367	783	11	to	to	PART
ftr-367	783	12	subject	subject	VERB
ftr-367	783	13	the	the	DET
ftr-367	783	14	bush	bush	PROPN
ftr-367	783	15	savings	saving	NOUN
ftr-367	783	16	accounts	account	NOUN
ftr-367	783	17	and	and	CCONJ
ftr-367	783	18	stock	stock	NOUN
ftr-367	783	19	dividends	dividend	NOUN
ftr-367	783	20	to	to	ADP
ftr-367	783	21	some	some	DET
ftr-367	783	22	level	level	NOUN
ftr-367	783	23	of	of	ADP
ftr-367	783	24	tax	tax	NOUN
ftr-367	783	25	,	,	PUNCT
ftr-367	783	26	but	but	CCONJ
ftr-367	783	27	this	this	PRON
ftr-367	783	28	may	may	AUX
ftr-367	783	29	prove	prove	VERB
ftr-367	783	30	politically	politically	ADV
ftr-367	783	31	difficult	difficult	ADJ
ftr-367	783	32	.	.	PUNCT
ftr-367	784	1	individuals	individual	NOUN
ftr-367	784	2	who	who	PRON
ftr-367	784	3	invested	invest	VERB
ftr-367	784	4	in	in	ADP
ftr-367	784	5	such	such	ADJ
ftr-367	784	6	accounts	account	NOUN
ftr-367	784	7	would	would	AUX
ftr-367	784	8	be	be	AUX
ftr-367	784	9	able	able	ADJ
ftr-367	784	10	to	to	PART
ftr-367	784	11	contend	contend	VERB
ftr-367	784	12	that	that	SCONJ
ftr-367	784	13	by	by	ADP
ftr-367	784	14	choosing	choose	VERB
ftr-367	784	15	to	to	PART
ftr-367	784	16	contribute	contribute	VERB
ftr-367	784	17	to	to	ADP
ftr-367	784	18	such	such	ADJ
ftr-367	784	19	accounts	account	NOUN
ftr-367	784	20	with	with	ADP
ftr-367	784	21	before	before	ADP
ftr-367	784	22	-	-	PUNCT
ftr-367	784	23	tax	tax	NOUN
ftr-367	784	24	dollars	dollar	NOUN
ftr-367	784	25	,	,	PUNCT
ftr-367	784	26	they	they	PRON
ftr-367	784	27	had	have	AUX
ftr-367	784	28	entered	enter	VERB
ftr-367	784	29	into	into	ADP
ftr-367	784	30	a	a	DET
ftr-367	784	31	contractual	contractual	ADJ
ftr-367	784	32	-	-	PUNCT
ftr-367	784	33	type	type	NOUN
ftr-367	784	34	agreement	agreement	NOUN
ftr-367	784	35	permanently	permanently	ADV
ftr-367	784	36	entitling	entitle	VERB
ftr-367	784	37	them	they	PRON
ftr-367	784	38	to	to	ADP
ftr-367	784	39	a	a	DET
ftr-367	784	40	tax	tax	NOUN
ftr-367	784	41	exclusion	exclusion	NOUN
ftr-367	784	42	for	for	ADP
ftr-367	784	43	any	any	DET
ftr-367	784	44	investment	investment	NOUN
ftr-367	784	45	income	income	NOUN
ftr-367	784	46	produced	produce	VERB
ftr-367	784	47	by	by	ADP
ftr-367	784	48	such	such	ADJ
ftr-367	784	49	accounts	account	NOUN
ftr-367	784	50	.	.	PUNCT
ftr-367	785	1	this	this	PRON
ftr-367	785	2	may	may	AUX
ftr-367	785	3	well	well	ADV
ftr-367	785	4	be	be	AUX
ftr-367	785	5	a	a	DET
ftr-367	785	6	compelling	compelling	ADJ
ftr-367	785	7	political	political	ADJ
ftr-367	785	8	argument	argument	NOUN
ftr-367	785	9	.	.	PUNCT
ftr-367	786	1	156	156	NUM
ftr-367	786	2	moving	move	VERB
ftr-367	786	3	to	to	PART
ftr-367	786	4	reintroduce	reintroduce	VERB
ftr-367	786	5	a	a	DET
ftr-367	786	6	second	second	ADJ
ftr-367	786	7	-	-	PUNCT
ftr-367	786	8	level	level	NOUN
ftr-367	786	9	tax	tax	NOUN
ftr-367	786	10	on	on	ADP
ftr-367	786	11	corporate	corporate	ADJ
ftr-367	786	12	earnings	earning	NOUN
ftr-367	786	13	may	may	AUX
ftr-367	786	14	also	also	ADV
ftr-367	786	15	prove	prove	VERB
ftr-367	786	16	difficult	difficult	ADJ
ftr-367	786	17	in	in	ADP
ftr-367	786	18	the	the	DET
ftr-367	786	19	future	future	NOUN
ftr-367	786	20	,	,	PUNCT
ftr-367	786	21	both	both	CCONJ
ftr-367	786	22	on	on	ADP
ftr-367	786	23	political	political	ADJ
ftr-367	786	24	and	and	CCONJ
ftr-367	786	25	policy	policy	NOUN
ftr-367	786	26	grounds	ground	NOUN
ftr-367	786	27	.	.	PUNCT
ftr-367	787	1	politically	politically	ADV
ftr-367	787	2	,	,	PUNCT
ftr-367	787	3	corporations	corporation	NOUN
ftr-367	787	4	and	and	CCONJ
ftr-367	787	5	shareholders	shareholder	NOUN
ftr-367	787	6	could	could	AUX
ftr-367	787	7	be	be	AUX
ftr-367	787	8	expected	expect	VERB
ftr-367	787	9	to	to	PART
ftr-367	787	10	oppose	oppose	VERB
ftr-367	787	11	a	a	DET
ftr-367	787	12	reintroduction	reintroduction	NOUN
ftr-367	787	13	of	of	ADP
ftr-367	787	14	a	a	DET
ftr-367	787	15	shareholder	shareholder	NOUN
ftr-367	787	16	-	-	PUNCT
ftr-367	787	17	level	level	NOUN
ftr-367	787	18	tax	tax	NOUN
ftr-367	787	19	.	.	PUNCT
ftr-367	788	1	moreover	moreover	ADV
ftr-367	788	2	,	,	PUNCT
ftr-367	788	3	as	as	ADP
ftr-367	788	4	a	a	DET
ftr-367	788	5	matter	matter	NOUN
ftr-367	788	6	of	of	ADP
ftr-367	788	7	first	first	ADJ
ftr-367	788	8	principles	principle	NOUN
ftr-367	788	9	,	,	PUNCT
ftr-367	788	10	a	a	DET
ftr-367	788	11	single	single	ADJ
ftr-367	788	12	-	-	PUNCT
ftr-367	788	13	level	level	NOUN
ftr-367	788	14	tax	tax	NOUN
ftr-367	788	15	on	on	ADP
ftr-367	788	16	business	business	NOUN
ftr-367	788	17	income	income	NOUN
ftr-367	788	18	has	have	VERB
ftr-367	788	19	unambiguous	unambiguous	ADJ
ftr-367	788	20	economic	economic	ADJ
ftr-367	788	21	advantage	advantage	NOUN
ftr-367	788	22	,	,	PUNCT
ftr-367	788	23	including	include	VERB
ftr-367	788	24	roughly	roughly	ADV
ftr-367	788	25	equivalent	equivalent	ADJ
ftr-367	788	26	tax	tax	NOUN
ftr-367	788	27	treatment	treatment	NOUN
ftr-367	788	28	of	of	ADP
ftr-367	788	29	debt	debt	NOUN
ftr-367	788	30	and	and	CCONJ
ftr-367	788	31	equity	equity	NOUN
ftr-367	788	32	investments	investment	NOUN
ftr-367	788	33	in	in	ADP
ftr-367	788	34	corporations	corporation	NOUN
ftr-367	788	35	,	,	PUNCT
ftr-367	788	36	and	and	CCONJ
ftr-367	788	37	of	of	ADP
ftr-367	788	38	corporations	corporation	NOUN
ftr-367	788	39	and	and	CCONJ
ftr-367	788	40	other	other	ADJ
ftr-367	788	41	forms	form	NOUN
ftr-367	788	42	of	of	ADP
ftr-367	788	43	business	business	NOUN
ftr-367	788	44	,	,	PUNCT
ftr-367	788	45	and	and	CCONJ
ftr-367	788	46	these	these	DET
ftr-367	788	47	advantages	advantage	NOUN
ftr-367	788	48	would	would	AUX
ftr-367	788	49	make	make	VERB
ftr-367	788	50	it	it	PRON
ftr-367	788	51	difficult	difficult	ADJ
ftr-367	788	52	,	,	PUNCT
ftr-367	788	53	and	and	CCONJ
ftr-367	788	54	perhaps	perhaps	ADV
ftr-367	788	55	unwise	unwise	ADJ
ftr-367	788	56	,	,	PUNCT
ftr-367	788	57	to	to	PART
ftr-367	788	58	revert	revert	VERB
ftr-367	788	59	to	to	ADP
ftr-367	788	60	a	a	DET
ftr-367	788	61	double	double	ADJ
ftr-367	788	62	tax	tax	NOUN
ftr-367	788	63	on	on	ADP
ftr-367	788	64	corporate	corporate	ADJ
ftr-367	788	65	income	income	NOUN
ftr-367	788	66	.	.	PUNCT
ftr-367	789	1	157	157	NUM
ftr-367	789	2	reintroducing	reintroduce	VERB
ftr-367	789	3	a	a	DET
ftr-367	789	4	second	second	ADJ
ftr-367	789	5	level	level	NOUN
ftr-367	789	6	of	of	ADP
ftr-367	789	7	tax	tax	NOUN
ftr-367	789	8	on	on	ADP
ftr-367	789	9	corporate	corporate	ADJ
ftr-367	789	10	income	income	NOUN
ftr-367	789	11	would	would	AUX
ftr-367	789	12	almost	almost	ADV
ftr-367	789	13	certainly	certainly	ADV
ftr-367	789	14	depress	depress	VERB
ftr-367	789	15	the	the	DET
ftr-367	789	16	value	value	NOUN
ftr-367	789	17	of	of	ADP
ftr-367	789	18	such	such	ADJ
ftr-367	789	19	stock	stock	NOUN
ftr-367	789	20	at	at	ADP
ftr-367	789	21	a	a	DET
ftr-367	789	22	time	time	NOUN
ftr-367	789	23	when	when	SCONJ
ftr-367	789	24	older	old	ADJ
ftr-367	789	25	individuals	individual	NOUN
ftr-367	789	26	might	might	AUX
ftr-367	789	27	be	be	AUX
ftr-367	789	28	selling	sell	VERB
ftr-367	789	29	such	such	ADJ
ftr-367	789	30	stock	stock	NOUN
ftr-367	789	31	to	to	PART
ftr-367	789	32	provide	provide	VERB
ftr-367	789	33	retirement	retirement	NOUN
ftr-367	789	34	income	income	NOUN
ftr-367	789	35	.	.	PUNCT
ftr-367	790	1	the	the	DET
ftr-367	790	2	tax	tax	NOUN
ftr-367	790	3	on	on	ADP
ftr-367	790	4	corporate	corporate	ADJ
ftr-367	790	5	income	income	NOUN
ftr-367	790	6	could	could	AUX
ftr-367	790	7	also	also	ADV
ftr-367	790	8	be	be	AUX
ftr-367	790	9	increased	increase	VERB
ftr-367	790	10	directly	directly	ADV
ftr-367	790	11	,	,	PUNCT
ftr-367	790	12	by	by	ADP
ftr-367	790	13	increasing	increase	VERB
ftr-367	790	14	corporate	corporate	ADJ
ftr-367	790	15	tax	tax	NOUN
ftr-367	790	16	rates	rate	NOUN
ftr-367	790	17	.	.	PUNCT
ftr-367	791	1	but	but	CCONJ
ftr-367	791	2	there	there	PRON
ftr-367	791	3	are	be	VERB
ftr-367	791	4	practical	practical	ADJ
ftr-367	791	5	limits	limit	NOUN
ftr-367	791	6	on	on	ADP
ftr-367	791	7	how	how	SCONJ
ftr-367	791	8	high	high	ADJ
ftr-367	791	9	a	a	DET
ftr-367	791	10	direct	direct	ADJ
ftr-367	791	11	tax	tax	NOUN
ftr-367	791	12	on	on	ADP
ftr-367	791	13	corporate	corporate	ADJ
ftr-367	791	14	income	income	NOUN
ftr-367	791	15	can	can	AUX
ftr-367	791	16	be	be	AUX
ftr-367	791	17	without	without	ADP
ftr-367	791	18	creating	create	VERB
ftr-367	791	19	strong	strong	ADJ
ftr-367	791	20	tax	tax	NOUN
ftr-367	791	21	-	-	PUNCT
ftr-367	791	22	avoidance	avoidance	NOUN
ftr-367	791	23	incentives	incentive	NOUN
ftr-367	791	24	and	and	CCONJ
ftr-367	791	25	without	without	ADP
ftr-367	791	26	disadvantaging	disadvantage	VERB
ftr-367	791	27	domestic	domestic	ADJ
ftr-367	791	28	enterprises	enterprise	NOUN
ftr-367	791	29	in	in	ADP
ftr-367	791	30	the	the	DET
ftr-367	791	31	competition	competition	NOUN
ftr-367	791	32	for	for	ADP
ftr-367	791	33	capital	capital	NOUN
ftr-367	791	34	.	.	PUNCT
ftr-367	792	1	moreover	moreover	ADV
ftr-367	792	2	,	,	PUNCT
ftr-367	792	3	as	as	SCONJ
ftr-367	792	4	would	would	AUX
ftr-367	792	5	be	be	AUX
ftr-367	792	6	the	the	DET
ftr-367	792	7	case	case	NOUN
ftr-367	792	8	with	with	ADP
ftr-367	792	9	reintroducing	reintroduce	VERB
ftr-367	792	10	a	a	DET
ftr-367	792	11	shareholder	shareholder	NOUN
ftr-367	792	12	level	level	NOUN
ftr-367	792	13	tax	tax	NOUN
ftr-367	792	14	,	,	PUNCT
ftr-367	792	15	increasing	increase	VERB
ftr-367	792	16	corporate	corporate	ADJ
ftr-367	792	17	rates	rate	NOUN
ftr-367	792	18	in	in	ADP
ftr-367	792	19	the	the	DET
ftr-367	792	20	future	future	NOUN
ftr-367	792	21	could	could	AUX
ftr-367	792	22	depress	depress	VERB
ftr-367	792	23	stock	stock	NOUN
ftr-367	792	24	values	value	NOUN
ftr-367	792	25	with	with	ADP
ftr-367	792	26	an	an	DET
ftr-367	792	27	adverse	adverse	ADJ
ftr-367	792	28	effect	effect	NOUN
ftr-367	792	29	on	on	ADP
ftr-367	792	30	retirees	retiree	NOUN
ftr-367	792	31	.	.	PUNCT
ftr-367	793	1	to	to	PART
ftr-367	793	2	recap	recap	VERB
ftr-367	793	3	,	,	PUNCT
ftr-367	793	4	the	the	DET
ftr-367	793	5	bush	bush	PROPN
ftr-367	793	6	savings	saving	NOUN
ftr-367	793	7	proposals	proposal	NOUN
ftr-367	793	8	would	would	AUX
ftr-367	793	9	be	be	AUX
ftr-367	793	10	expensive	expensive	ADJ
ftr-367	793	11	,	,	PUNCT
ftr-367	793	12	would	would	AUX
ftr-367	793	13	benefit	benefit	VERB
ftr-367	793	14	relatively	relatively	ADV
ftr-367	793	15	affluent	affluent	ADJ
ftr-367	793	16	individuals	individual	NOUN
ftr-367	793	17	who	who	PRON
ftr-367	793	18	can	can	AUX
ftr-367	793	19	be	be	AUX
ftr-367	793	20	expected	expect	VERB
ftr-367	793	21	to	to	PART
ftr-367	793	22	save	save	VERB
ftr-367	793	23	for	for	ADP
ftr-367	793	24	retirement	retirement	NOUN
ftr-367	793	25	without	without	ADP
ftr-367	793	26	governmental	governmental	ADJ
ftr-367	793	27	incentives	incentive	NOUN
ftr-367	793	28	,	,	PUNCT
ftr-367	793	29	and	and	CCONJ
ftr-367	793	30	to	to	ADP
ftr-367	793	31	the	the	DET
ftr-367	793	32	extent	extent	NOUN
ftr-367	793	33	we	we	PRON
ftr-367	793	34	later	later	ADV
ftr-367	793	35	have	have	VERB
ftr-367	793	36	to	to	PART
ftr-367	793	37	pay	pay	VERB
ftr-367	793	38	for	for	ADP
ftr-367	793	39	revenue	revenue	NOUN
ftr-367	793	40	costs	cost	NOUN
ftr-367	793	41	,	,	PUNCT
ftr-367	793	42	might	might	AUX
ftr-367	793	43	be	be	AUX
ftr-367	793	44	disproportionately	disproportionately	ADV
ftr-367	793	45	paid	pay	VERB
ftr-367	793	46	for	for	ADP
ftr-367	793	47	by	by	ADP
ftr-367	793	48	individuals	individual	NOUN
ftr-367	793	49	who	who	PRON
ftr-367	793	50	would	would	AUX
ftr-367	793	51	not	not	PART
ftr-367	793	52	,	,	PUNCT
ftr-367	793	53	as	as	ADP
ftr-367	793	54	a	a	DET
ftr-367	793	55	group	group	NOUN
ftr-367	793	56	,	,	PUNCT
ftr-367	793	57	have	have	AUX
ftr-367	793	58	derived	derive	VERB
ftr-367	793	59	much	much	ADJ
ftr-367	793	60	advantage	advantage	NOUN
ftr-367	793	61	from	from	ADP
ftr-367	793	62	the	the	DET
ftr-367	793	63	proposals	proposal	NOUN
ftr-367	793	64	and	and	CCONJ
ftr-367	793	65	indeed	indeed	ADV
ftr-367	793	66	may	may	AUX
ftr-367	793	67	have	have	AUX
ftr-367	793	68	seen	see	VERB
ftr-367	793	69	their	their	PRON
ftr-367	793	70	own	own	ADJ
ftr-367	793	71	retirement	retirement	NOUN
ftr-367	793	72	savings	saving	NOUN
ftr-367	793	73	diminished	diminish	VERB
ftr-367	793	74	because	because	SCONJ
ftr-367	793	75	of	of	ADP
ftr-367	793	76	them	they	PRON
ftr-367	793	77	.	.	PUNCT
ftr-367	794	1	there	there	PRON
ftr-367	794	2	is	be	VERB
ftr-367	794	3	one	one	NUM
ftr-367	794	4	further	far	ADV
ftr-367	794	5	troublesome	troublesome	ADJ
ftr-367	794	6	aspect	aspect	NOUN
ftr-367	794	7	of	of	ADP
ftr-367	794	8	the	the	DET
ftr-367	794	9	proposals	proposal	NOUN
ftr-367	794	10	that	that	PRON
ftr-367	794	11	might	might	AUX
ftr-367	794	12	become	become	VERB
ftr-367	794	13	manifest	manifest	ADJ
ftr-367	794	14	in	in	ADP
ftr-367	794	15	the	the	DET
ftr-367	794	16	future	future	NOUN
ftr-367	794	17	:	:	PUNCT
ftr-367	794	18	the	the	DET
ftr-367	794	19	possibility	possibility	NOUN
ftr-367	794	20	that	that	SCONJ
ftr-367	794	21	heirs	heir	NOUN
ftr-367	794	22	of	of	ADP
ftr-367	794	23	affluent	affluent	ADJ
ftr-367	794	24	individuals	individual	NOUN
ftr-367	794	25	will	will	AUX
ftr-367	794	26	be	be	AUX
ftr-367	794	27	able	able	ADJ
ftr-367	794	28	to	to	PART
ftr-367	794	29	entirely	entirely	ADV
ftr-367	794	30	escape	escape	VERB
ftr-367	794	31	income	income	NOUN
ftr-367	794	32	tax	tax	NOUN
ftr-367	794	33	while	while	SCONJ
ftr-367	794	34	supporting	support	VERB
ftr-367	794	35	156	156	NUM
ftr-367	794	36	.	.	PUNCT
ftr-367	795	1	but	but	CCONJ
ftr-367	795	2	see	see	VERB
ftr-367	795	3	,	,	PUNCT
ftr-367	795	4	e.g.	e.g.	ADV
ftr-367	795	5	,	,	PUNCT
ftr-367	795	6	daniel	daniel	PROPN
ftr-367	795	7	shaviro	shaviro	PROPN
ftr-367	795	8	,	,	PUNCT
ftr-367	795	9	when	when	SCONJ
ftr-367	795	10	rules	rule	NOUN
ftr-367	795	11	change	change	VERB
ftr-367	795	12	:	:	PUNCT
ftr-367	795	13	an	an	DET
ftr-367	795	14	economic	economic	ADJ
ftr-367	795	15	and	and	CCONJ
ftr-367	795	16	political	political	ADJ
ftr-367	795	17	analysis	analysis	NOUN
ftr-367	795	18	of	of	ADP
ftr-367	795	19	transition	transition	NOUN
ftr-367	795	20	relief	relief	NOUN
ftr-367	795	21	and	and	CCONJ
ftr-367	795	22	retroactivity	retroactivity	NOUN
ftr-367	795	23	(	(	PUNCT
ftr-367	795	24	university	university	NOUN
ftr-367	795	25	of	of	ADP
ftr-367	795	26	chicago	chicago	PROPN
ftr-367	795	27	press	press	NOUN
ftr-367	795	28	,	,	PUNCT
ftr-367	795	29	2000	2000	NUM
ftr-367	795	30	)	)	PUNCT
ftr-367	795	31	.	.	PUNCT
ftr-367	796	1	157	157	NUM
ftr-367	796	2	.	.	PUNCT
ftr-367	797	1	see	see	VERB
ftr-367	797	2	,	,	PUNCT
ftr-367	797	3	council	council	PROPN
ftr-367	797	4	of	of	ADP
ftr-367	797	5	economic	economic	ADJ
ftr-367	797	6	advisers	adviser	NOUN
ftr-367	797	7	eliminating	eliminate	VERB
ftr-367	797	8	the	the	DET
ftr-367	797	9	double	double	ADJ
ftr-367	797	10	tax	tax	NOUN
ftr-367	797	11	on	on	ADP
ftr-367	797	12	corporate	corporate	ADJ
ftr-367	797	13	income	income	NOUN
ftr-367	797	14	,	,	PUNCT
ftr-367	797	15	jan	jan	PROPN
ftr-367	797	16	.	.	PROPN
ftr-367	797	17	7	7	NUM
ftr-367	797	18	,	,	PUNCT
ftr-367	797	19	2003	2003	NUM
ftr-367	797	20	available	available	ADJ
ftr-367	797	21	at	at	ADP
ftr-367	797	22	http://www.treas.gov/press/releases/	http://www.treas.gov/press/releases/	PROPN
ftr-367	797	23	docs	doc	NOUN
ftr-367	797	24	/	/	SYM
ftr-367	797	25	exclusion.pdf	exclusion.pdf	PROPN
ftr-367	797	26	.	.	PUNCT
ftr-367	798	1	(	(	PUNCT
ftr-367	798	2	last	last	ADJ
ftr-367	798	3	visited	visit	VERB
ftr-367	798	4	jun	jun	PROPN
ftr-367	798	5	.	.	PROPN
ftr-367	798	6	30	30	NUM
ftr-367	798	7	,	,	PUNCT
ftr-367	798	8	2007	2007	NUM
ftr-367	798	9	)	)	PUNCT
ftr-367	798	10	.	.	PUNCT
ftr-367	799	1	2008	2008	NUM
ftr-367	799	2	]	]	PUNCT
ftr-367	800	1	slouching	slouch	VERB
ftr-367	800	2	towards	towards	ADP
ftr-367	800	3	a	a	DET
ftr-367	800	4	consumption	consumption	NOUN
ftr-367	800	5	tax	tax	NOUN
ftr-367	800	6	155	155	NUM
ftr-367	800	7	themselves	themselves	PRON
ftr-367	800	8	on	on	ADP
ftr-367	800	9	income	income	NOUN
ftr-367	800	10	from	from	ADP
ftr-367	800	11	investments	investment	NOUN
ftr-367	800	12	.	.	PUNCT
ftr-367	801	1	let	let	VERB
ftr-367	801	2	me	i	PRON
ftr-367	801	3	illustrate	illustrate	VERB
ftr-367	801	4	with	with	ADP
ftr-367	801	5	an	an	DET
ftr-367	801	6	extreme	extreme	ADJ
ftr-367	801	7	example	example	NOUN
ftr-367	801	8	.	.	PUNCT
ftr-367	802	1	assume	assume	VERB
ftr-367	802	2	,	,	PUNCT
ftr-367	802	3	for	for	ADP
ftr-367	802	4	example	example	NOUN
ftr-367	802	5	,	,	PUNCT
ftr-367	802	6	a	a	DET
ftr-367	802	7	couple	couple	NOUN
ftr-367	802	8	whose	whose	DET
ftr-367	802	9	first	first	ADJ
ftr-367	802	10	and	and	CCONJ
ftr-367	802	11	only	only	ADJ
ftr-367	802	12	child	child	NOUN
ftr-367	802	13	is	be	AUX
ftr-367	802	14	born	bear	VERB
ftr-367	802	15	in	in	ADP
ftr-367	802	16	the	the	DET
ftr-367	802	17	year	year	NOUN
ftr-367	802	18	that	that	PRON
ftr-367	802	19	congress	congress	PROPN
ftr-367	802	20	gives	give	VERB
ftr-367	802	21	birth	birth	NOUN
ftr-367	802	22	to	to	ADP
ftr-367	802	23	the	the	DET
ftr-367	802	24	bush	bush	PROPN
ftr-367	802	25	proposals	proposal	NOUN
ftr-367	802	26	.	.	PUNCT
ftr-367	803	1	the	the	DET
ftr-367	803	2	couple	couple	NOUN
ftr-367	803	3	,	,	PUNCT
ftr-367	803	4	who	who	PRON
ftr-367	803	5	have	have	VERB
ftr-367	803	6	substantial	substantial	ADJ
ftr-367	803	7	wage	wage	NOUN
ftr-367	803	8	income	income	NOUN
ftr-367	803	9	,	,	PUNCT
ftr-367	803	10	establish	establish	VERB
ftr-367	803	11	and	and	CCONJ
ftr-367	803	12	make	make	VERB
ftr-367	803	13	maximum	maximum	ADJ
ftr-367	803	14	annual	annual	ADJ
ftr-367	803	15	contributions	contribution	NOUN
ftr-367	803	16	to	to	ADP
ftr-367	803	17	rsas	rsa	NOUN
ftr-367	803	18	and	and	CCONJ
ftr-367	803	19	lsas	lsa	NOUN
ftr-367	803	20	for	for	ADP
ftr-367	803	21	themselves	themselves	PRON
ftr-367	803	22	and	and	CCONJ
ftr-367	803	23	an	an	DET
ftr-367	803	24	lsa	lsa	NOUN
ftr-367	803	25	for	for	ADP
ftr-367	803	26	their	their	PRON
ftr-367	803	27	child	child	NOUN
ftr-367	803	28	.	.	PUNCT
ftr-367	804	1	their	their	PRON
ftr-367	804	2	savings	saving	NOUN
ftr-367	804	3	outside	outside	ADV
ftr-367	804	4	of	of	ADP
ftr-367	804	5	the	the	DET
ftr-367	804	6	plan	plan	NOUN
ftr-367	804	7	are	be	AUX
ftr-367	804	8	invested	invest	VERB
ftr-367	804	9	entirely	entirely	ADV
ftr-367	804	10	in	in	ADP
ftr-367	804	11	long	long	ADJ
ftr-367	804	12	-	-	PUNCT
ftr-367	804	13	term	term	NOUN
ftr-367	804	14	stock	stock	NOUN
ftr-367	804	15	holdings	holding	NOUN
ftr-367	804	16	.	.	PUNCT
ftr-367	805	1	if	if	SCONJ
ftr-367	805	2	we	we	PRON
ftr-367	805	3	assume	assume	VERB
ftr-367	805	4	a	a	DET
ftr-367	805	5	6	6	NUM
ftr-367	805	6	%	%	NOUN
ftr-367	805	7	return	return	NOUN
ftr-367	805	8	on	on	ADP
ftr-367	805	9	investments	investment	NOUN
ftr-367	805	10	,	,	PUNCT
ftr-367	805	11	at	at	ADP
ftr-367	805	12	age	age	NOUN
ftr-367	805	13	30	30	NUM
ftr-367	805	14	the	the	DET
ftr-367	805	15	child	child	NOUN
ftr-367	805	16	’s	’s	PART
ftr-367	805	17	lsa	lsa	NOUN
ftr-367	805	18	will	will	AUX
ftr-367	805	19	have	have	AUX
ftr-367	805	20	accumulated	accumulate	VERB
ftr-367	805	21	$	$	SYM
ftr-367	805	22	800,000	800,000	NUM
ftr-367	805	23	.	.	PUNCT
ftr-367	806	1	assume	assume	VERB
ftr-367	806	2	also	also	ADV
ftr-367	806	3	at	at	ADP
ftr-367	806	4	this	this	DET
ftr-367	806	5	point	point	NOUN
ftr-367	806	6	that	that	SCONJ
ftr-367	806	7	the	the	DET
ftr-367	806	8	child	child	NOUN
ftr-367	806	9	begins	begin	VERB
ftr-367	806	10	living	live	VERB
ftr-367	806	11	on	on	ADP
ftr-367	806	12	his	his	PRON
ftr-367	806	13	investment	investment	NOUN
ftr-367	806	14	income	income	NOUN
ftr-367	806	15	,	,	PUNCT
ftr-367	806	16	which	which	PRON
ftr-367	806	17	is	be	AUX
ftr-367	806	18	now	now	ADV
ftr-367	806	19	$	$	SYM
ftr-367	806	20	64,000	64,000	NUM
ftr-367	806	21	.	.	PUNCT
ftr-367	807	1	(	(	PUNCT
ftr-367	807	2	this	this	PRON
ftr-367	807	3	could	could	AUX
ftr-367	807	4	,	,	PUNCT
ftr-367	807	5	of	of	ADP
ftr-367	807	6	course	course	NOUN
ftr-367	807	7	,	,	PUNCT
ftr-367	807	8	be	be	AUX
ftr-367	807	9	supplemented	supplement	VERB
ftr-367	807	10	by	by	ADP
ftr-367	807	11	additional	additional	ADJ
ftr-367	807	12	tax	tax	NOUN
ftr-367	807	13	-	-	PUNCT
ftr-367	807	14	free	free	ADJ
ftr-367	807	15	income	income	NOUN
ftr-367	807	16	from	from	ADP
ftr-367	807	17	stock	stock	NOUN
ftr-367	807	18	transferred	transfer	VERB
ftr-367	807	19	to	to	ADP
ftr-367	807	20	him	he	PRON
ftr-367	807	21	by	by	ADP
ftr-367	807	22	his	his	PRON
ftr-367	807	23	parents	parent	NOUN
ftr-367	807	24	and	and	CCONJ
ftr-367	807	25	imputed	impute	VERB
ftr-367	807	26	income	income	NOUN
ftr-367	807	27	from	from	ADP
ftr-367	807	28	a	a	DET
ftr-367	807	29	home	home	NOUN
ftr-367	807	30	.	.	PUNCT
ftr-367	807	31	)	)	PUNCT
ftr-367	808	1	assume	assume	VERB
ftr-367	808	2	that	that	SCONJ
ftr-367	808	3	when	when	SCONJ
ftr-367	808	4	the	the	DET
ftr-367	808	5	child	child	NOUN
ftr-367	808	6	is	be	AUX
ftr-367	808	7	50	50	NUM
ftr-367	808	8	,	,	PUNCT
ftr-367	808	9	his	his	PRON
ftr-367	808	10	parents	parent	NOUN
ftr-367	808	11	die	die	VERB
ftr-367	808	12	,	,	PUNCT
ftr-367	808	13	leaving	leave	VERB
ftr-367	808	14	him	he	PRON
ftr-367	808	15	the	the	DET
ftr-367	808	16	beneficiary	beneficiary	NOUN
ftr-367	808	17	of	of	ADP
ftr-367	808	18	the	the	DET
ftr-367	808	19	lsas	lsa	NOUN
ftr-367	808	20	and	and	CCONJ
ftr-367	808	21	rsas	rsa	NOUN
ftr-367	808	22	.	.	PUNCT
ftr-367	809	1	at	at	ADP
ftr-367	809	2	this	this	DET
ftr-367	809	3	point	point	NOUN
ftr-367	809	4	,	,	PUNCT
ftr-367	809	5	each	each	PRON
ftr-367	809	6	of	of	ADP
ftr-367	809	7	the	the	DET
ftr-367	809	8	four	four	NUM
ftr-367	809	9	accounts	account	NOUN
ftr-367	809	10	will	will	AUX
ftr-367	809	11	have	have	AUX
ftr-367	809	12	accumulated	accumulate	VERB
ftr-367	809	13	$	$	SYM
ftr-367	809	14	2.3	2.3	NUM
ftr-367	809	15	million	million	NUM
ftr-367	809	16	,	,	PUNCT
ftr-367	809	17	for	for	ADP
ftr-367	809	18	a	a	DET
ftr-367	809	19	total	total	NOUN
ftr-367	809	20	of	of	ADP
ftr-367	809	21	$	$	SYM
ftr-367	809	22	9.2	9.2	NUM
ftr-367	809	23	million	million	NUM
ftr-367	809	24	.	.	PUNCT
ftr-367	810	1	the	the	DET
ftr-367	810	2	rsa	rsa	PROPN
ftr-367	810	3	will	will	AUX
ftr-367	810	4	have	have	VERB
ftr-367	810	5	to	to	PART
ftr-367	810	6	be	be	AUX
ftr-367	810	7	distributed	distribute	VERB
ftr-367	810	8	eventually	eventually	ADV
ftr-367	810	9	,	,	PUNCT
ftr-367	810	10	but	but	CCONJ
ftr-367	810	11	the	the	DET
ftr-367	810	12	proceeds	proceed	NOUN
ftr-367	810	13	,	,	PUNCT
ftr-367	810	14	which	which	PRON
ftr-367	810	15	will	will	AUX
ftr-367	810	16	be	be	AUX
ftr-367	810	17	distributed	distribute	VERB
ftr-367	810	18	free	free	ADJ
ftr-367	810	19	of	of	ADP
ftr-367	810	20	tax	tax	NOUN
ftr-367	810	21	,	,	PUNCT
ftr-367	810	22	can	can	AUX
ftr-367	810	23	be	be	AUX
ftr-367	810	24	invested	invest	VERB
ftr-367	810	25	in	in	ADP
ftr-367	810	26	stock	stock	NOUN
ftr-367	810	27	.	.	PUNCT
ftr-367	811	1	(	(	PUNCT
ftr-367	811	2	again	again	ADV
ftr-367	811	3	,	,	PUNCT
ftr-367	811	4	the	the	DET
ftr-367	811	5	total	total	NOUN
ftr-367	811	6	of	of	ADP
ftr-367	811	7	assets	asset	NOUN
ftr-367	811	8	generating	generate	VERB
ftr-367	811	9	tax	tax	NOUN
ftr-367	811	10	-	-	PUNCT
ftr-367	811	11	free	free	ADJ
ftr-367	811	12	income	income	NOUN
ftr-367	811	13	can	can	AUX
ftr-367	811	14	be	be	AUX
ftr-367	811	15	increased	increase	VERB
ftr-367	811	16	by	by	ADP
ftr-367	811	17	bequeathing	bequeath	VERB
ftr-367	811	18	the	the	DET
ftr-367	811	19	child	child	NOUN
ftr-367	811	20	stock	stock	NOUN
ftr-367	811	21	.	.	PUNCT
ftr-367	811	22	)	)	PUNCT
ftr-367	812	1	in	in	ADP
ftr-367	812	2	any	any	DET
ftr-367	812	3	event	event	NOUN
ftr-367	812	4	,	,	PUNCT
ftr-367	812	5	the	the	DET
ftr-367	812	6	child	child	NOUN
ftr-367	812	7	,	,	PUNCT
ftr-367	812	8	and	and	CCONJ
ftr-367	812	9	future	future	ADJ
ftr-367	812	10	generations	generation	NOUN
ftr-367	812	11	,	,	PUNCT
ftr-367	812	12	could	could	AUX
ftr-367	812	13	enjoy	enjoy	VERB
ftr-367	812	14	substantial	substantial	ADJ
ftr-367	812	15	annual	annual	ADJ
ftr-367	812	16	income	income	NOUN
ftr-367	812	17	without	without	ADP
ftr-367	812	18	ever	ever	ADV
ftr-367	812	19	paying	pay	VERB
ftr-367	812	20	income	income	NOUN
ftr-367	812	21	tax	tax	NOUN
ftr-367	812	22	(	(	PUNCT
ftr-367	812	23	with	with	ADP
ftr-367	812	24	capital	capital	NOUN
ftr-367	812	25	gains	gain	NOUN
ftr-367	812	26	avoided	avoid	VERB
ftr-367	812	27	by	by	ADP
ftr-367	812	28	not	not	PART
ftr-367	812	29	disposing	dispose	VERB
ftr-367	812	30	of	of	ADP
ftr-367	812	31	the	the	DET
ftr-367	812	32	stock	stock	NOUN
ftr-367	812	33	)	)	PUNCT
ftr-367	812	34	.	.	PUNCT
ftr-367	813	1	158	158	NUM
ftr-367	813	2	note	note	VERB
ftr-367	813	3	that	that	SCONJ
ftr-367	813	4	with	with	ADP
ftr-367	813	5	respect	respect	NOUN
ftr-367	813	6	to	to	ADP
ftr-367	813	7	future	future	ADJ
ftr-367	813	8	generations	generation	NOUN
ftr-367	813	9	,	,	PUNCT
ftr-367	813	10	this	this	PRON
ftr-367	813	11	is	be	AUX
ftr-367	813	12	not	not	PART
ftr-367	813	13	exclusively	exclusively	ADV
ftr-367	813	14	a	a	DET
ftr-367	813	15	consumption	consumption	NOUN
ftr-367	813	16	tax	tax	NOUN
ftr-367	813	17	regime	regime	NOUN
ftr-367	813	18	;	;	PUNCT
ftr-367	813	19	it	it	PRON
ftr-367	813	20	is	be	AUX
ftr-367	813	21	a	a	DET
ftr-367	813	22	tax	tax	NOUN
ftr-367	813	23	on	on	ADP
ftr-367	813	24	wage	wage	NOUN
ftr-367	813	25	income	income	NOUN
ftr-367	813	26	and	and	CCONJ
ftr-367	813	27	some	some	PRON
ftr-367	813	28	but	but	CCONJ
ftr-367	813	29	not	not	PART
ftr-367	813	30	all	all	PRON
ftr-367	813	31	business	business	NOUN
ftr-367	813	32	income	income	NOUN
ftr-367	813	33	.	.	PUNCT
ftr-367	814	1	non	non	ADJ
ftr-367	814	2	-	-	ADJ
ftr-367	814	3	corporate	corporate	ADJ
ftr-367	814	4	business	business	NOUN
ftr-367	814	5	income	income	NOUN
ftr-367	814	6	passed	pass	VERB
ftr-367	814	7	through	through	ADP
ftr-367	814	8	to	to	ADP
ftr-367	814	9	an	an	DET
ftr-367	814	10	rsa	rsa	NOUN
ftr-367	814	11	or	or	CCONJ
ftr-367	814	12	lsa	lsa	PROPN
ftr-367	814	13	will	will	AUX
ftr-367	814	14	also	also	ADV
ftr-367	814	15	receive	receive	VERB
ftr-367	814	16	a	a	DET
ftr-367	814	17	permanent	permanent	ADJ
ftr-367	814	18	exemption	exemption	NOUN
ftr-367	814	19	from	from	ADP
ftr-367	814	20	income	income	NOUN
ftr-367	814	21	tax	tax	NOUN
ftr-367	814	22	.	.	PUNCT
ftr-367	815	1	the	the	DET
ftr-367	815	2	regressivity	regressivity	NOUN
ftr-367	815	3	of	of	ADP
ftr-367	815	4	such	such	DET
ftr-367	815	5	a	a	DET
ftr-367	815	6	tax	tax	NOUN
ftr-367	815	7	system	system	NOUN
ftr-367	815	8	would	would	AUX
ftr-367	815	9	,	,	PUNCT
ftr-367	815	10	to	to	ADP
ftr-367	815	11	my	my	PRON
ftr-367	815	12	mind	mind	NOUN
ftr-367	815	13	,	,	PUNCT
ftr-367	815	14	be	be	AUX
ftr-367	815	15	hard	hard	ADJ
ftr-367	815	16	to	to	PART
ftr-367	815	17	justify	justify	VERB
ftr-367	815	18	,	,	PUNCT
ftr-367	815	19	even	even	ADV
ftr-367	815	20	if	if	SCONJ
ftr-367	815	21	some	some	DET
ftr-367	815	22	affluent	affluent	ADJ
ftr-367	815	23	individuals	individual	NOUN
ftr-367	815	24	continue	continue	VERB
ftr-367	815	25	to	to	PART
ftr-367	815	26	receive	receive	VERB
ftr-367	815	27	some	some	DET
ftr-367	815	28	wage	wage	NOUN
ftr-367	815	29	income	income	NOUN
ftr-367	815	30	.	.	PUNCT
ftr-367	816	1	moreover	moreover	ADV
ftr-367	816	2	,	,	PUNCT
ftr-367	816	3	to	to	PART
ftr-367	816	4	ensure	ensure	VERB
ftr-367	816	5	a	a	DET
ftr-367	816	6	meaningful	meaningful	ADJ
ftr-367	816	7	tax	tax	NOUN
ftr-367	816	8	on	on	ADP
ftr-367	816	9	business	business	NOUN
ftr-367	816	10	income	income	NOUN
ftr-367	816	11	,	,	PUNCT
ftr-367	816	12	there	there	PRON
ftr-367	816	13	would	would	AUX
ftr-367	816	14	have	have	VERB
ftr-367	816	15	to	to	PART
ftr-367	816	16	be	be	AUX
ftr-367	816	17	a	a	DET
ftr-367	816	18	thorough	thorough	ADJ
ftr-367	816	19	house	house	NOUN
ftr-367	816	20	cleaning	cleaning	NOUN
ftr-367	816	21	of	of	ADP
ftr-367	816	22	the	the	DET
ftr-367	816	23	corporate	corporate	ADJ
ftr-367	816	24	income	income	NOUN
ftr-367	816	25	tax	tax	NOUN
ftr-367	816	26	,	,	PUNCT
ftr-367	816	27	focusing	focus	VERB
ftr-367	816	28	on	on	ADP
ftr-367	816	29	the	the	DET
ftr-367	816	30	aggressive	aggressive	ADJ
ftr-367	816	31	tax	tax	NOUN
ftr-367	816	32	planning	planning	NOUN
ftr-367	816	33	that	that	PRON
ftr-367	816	34	minimizes	minimize	VERB
ftr-367	816	35	the	the	DET
ftr-367	816	36	corporate	corporate	ADJ
ftr-367	816	37	tax	tax	NOUN
ftr-367	816	38	and	and	CCONJ
ftr-367	816	39	deliberate	deliberate	VERB
ftr-367	816	40	preferences	preference	NOUN
ftr-367	816	41	whose	whose	DET
ftr-367	816	42	rationales	rationale	NOUN
ftr-367	816	43	are	be	AUX
ftr-367	816	44	weaker	weak	ADJ
ftr-367	816	45	in	in	ADP
ftr-367	816	46	a	a	DET
ftr-367	816	47	single	single	ADJ
ftr-367	816	48	-	-	PUNCT
ftr-367	816	49	level	level	NOUN
ftr-367	816	50	tax	tax	NOUN
ftr-367	816	51	corporate	corporate	ADJ
ftr-367	816	52	tax	tax	NOUN
ftr-367	816	53	system	system	NOUN
ftr-367	816	54	.	.	PUNCT
ftr-367	817	1	v.	v.	ADP
ftr-367	817	2	wealth	wealth	NOUN
ftr-367	817	3	accumulation	accumulation	NOUN
ftr-367	817	4	v.	v.	ADP
ftr-367	817	5	retirement	retirement	NOUN
ftr-367	817	6	income	income	NOUN
ftr-367	817	7	security	security	NOUN
ftr-367	817	8	the	the	DET
ftr-367	817	9	bush	bush	PROPN
ftr-367	817	10	administration	administration	PROPN
ftr-367	817	11	’s	’s	PART
ftr-367	817	12	savings	saving	NOUN
ftr-367	817	13	proposals	proposal	NOUN
ftr-367	817	14	reflect	reflect	VERB
ftr-367	817	15	two	two	NUM
ftr-367	817	16	broad	broad	ADJ
ftr-367	817	17	and	and	CCONJ
ftr-367	817	18	casually	casually	ADV
ftr-367	817	19	related	relate	VERB
ftr-367	817	20	themes	theme	NOUN
ftr-367	817	21	:	:	PUNCT
ftr-367	817	22	income	income	NOUN
ftr-367	817	23	verses	verses	ADP
ftr-367	817	24	consumption	consumption	NOUN
ftr-367	817	25	/	/	SYM
ftr-367	817	26	wage	wage	NOUN
ftr-367	817	27	tax	tax	NOUN
ftr-367	817	28	base	base	NOUN
ftr-367	817	29	,	,	PUNCT
ftr-367	817	30	and	and	CCONJ
ftr-367	817	31	social	social	ADJ
ftr-367	817	32	insurance	insurance	NOUN
ftr-367	817	33	verses	verses	ADP
ftr-367	817	34	wealth	wealth	NOUN
ftr-367	817	35	creation	creation	NOUN
ftr-367	817	36	.	.	PUNCT
ftr-367	818	1	158	158	X
ftr-367	818	2	.	.	PUNCT
ftr-367	819	1	it	it	PRON
ftr-367	819	2	should	should	AUX
ftr-367	819	3	,	,	PUNCT
ftr-367	819	4	of	of	ADP
ftr-367	819	5	course	course	NOUN
ftr-367	819	6	,	,	PUNCT
ftr-367	819	7	be	be	AUX
ftr-367	819	8	observed	observe	VERB
ftr-367	819	9	that	that	SCONJ
ftr-367	819	10	corporate	corporate	ADJ
ftr-367	819	11	income	income	NOUN
ftr-367	819	12	would	would	AUX
ftr-367	819	13	be	be	AUX
ftr-367	819	14	taxed	tax	VERB
ftr-367	819	15	and	and	CCONJ
ftr-367	819	16	thus	thus	ADV
ftr-367	819	17	anyone	anyone	PRON
ftr-367	819	18	deriving	derive	VERB
ftr-367	819	19	dividend	dividend	NOUN
ftr-367	819	20	income	income	NOUN
ftr-367	819	21	or	or	CCONJ
ftr-367	819	22	capital	capital	NOUN
ftr-367	819	23	gain	gain	NOUN
ftr-367	819	24	from	from	ADP
ftr-367	819	25	corporate	corporate	ADJ
ftr-367	819	26	investments	investment	NOUN
ftr-367	819	27	would	would	AUX
ftr-367	819	28	be	be	AUX
ftr-367	819	29	subject	subject	ADJ
ftr-367	819	30	to	to	ADP
ftr-367	819	31	an	an	DET
ftr-367	819	32	implicit	implicit	ADJ
ftr-367	819	33	tax	tax	NOUN
ftr-367	819	34	.	.	PUNCT
ftr-367	820	1	nevertheless	nevertheless	ADV
ftr-367	820	2	,	,	PUNCT
ftr-367	820	3	to	to	ADP
ftr-367	820	4	many	many	ADJ
ftr-367	820	5	wage	wage	NOUN
ftr-367	820	6	earners	earner	NOUN
ftr-367	820	7	,	,	PUNCT
ftr-367	820	8	it	it	PRON
ftr-367	820	9	may	may	AUX
ftr-367	820	10	appear	appear	VERB
ftr-367	820	11	that	that	SCONJ
ftr-367	820	12	such	such	ADJ
ftr-367	820	13	individuals	individual	NOUN
ftr-367	820	14	are	be	AUX
ftr-367	820	15	escaping	escape	VERB
ftr-367	820	16	all	all	DET
ftr-367	820	17	tax	tax	NOUN
ftr-367	820	18	liability	liability	NOUN
ftr-367	820	19	.	.	PUNCT
ftr-367	821	1	156	156	NUM
ftr-367	821	2	florida	florida	PROPN
ftr-367	821	3	tax	tax	NOUN
ftr-367	821	4	review	review	NOUN
ftr-367	822	1	[	[	X
ftr-367	822	2	vol	vol	NOUN
ftr-367	822	3	.	.	PUNCT
ftr-367	822	4	9:2	9:2	NUM
ftr-367	823	1	the	the	DET
ftr-367	823	2	first	first	ADJ
ftr-367	823	3	theme	theme	NOUN
ftr-367	823	4	is	be	AUX
ftr-367	823	5	the	the	DET
ftr-367	823	6	tax	tax	NOUN
ftr-367	823	7	theme	theme	NOUN
ftr-367	823	8	of	of	ADP
ftr-367	823	9	what	what	PRON
ftr-367	823	10	our	our	PRON
ftr-367	823	11	nation	nation	NOUN
ftr-367	823	12	should	should	AUX
ftr-367	823	13	settle	settle	VERB
ftr-367	823	14	on	on	ADP
ftr-367	823	15	as	as	ADP
ftr-367	823	16	the	the	DET
ftr-367	823	17	appropriate	appropriate	ADJ
ftr-367	823	18	tax	tax	NOUN
ftr-367	823	19	base	base	NOUN
ftr-367	823	20	.	.	PUNCT
ftr-367	824	1	the	the	DET
ftr-367	824	2	bush	bush	PROPN
ftr-367	824	3	proposals	proposal	NOUN
ftr-367	824	4	endorse	endorse	VERB
ftr-367	824	5	further	further	ADJ
ftr-367	824	6	movement	movement	NOUN
ftr-367	824	7	from	from	ADP
ftr-367	824	8	our	our	PRON
ftr-367	824	9	current	current	ADJ
ftr-367	824	10	mixed	mixed	ADJ
ftr-367	824	11	income	income	NOUN
ftr-367	824	12	/	/	SYM
ftr-367	824	13	consumption	consumption	NOUN
ftr-367	824	14	tax	tax	NOUN
ftr-367	824	15	base	base	NOUN
ftr-367	824	16	toward	toward	ADP
ftr-367	824	17	a	a	DET
ftr-367	824	18	purer	pure	ADJ
ftr-367	824	19	consumption	consumption	NOUN
ftr-367	824	20	/	/	SYM
ftr-367	824	21	wage	wage	NOUN
ftr-367	824	22	base	base	NOUN
ftr-367	824	23	model	model	NOUN
ftr-367	824	24	.	.	PUNCT
ftr-367	825	1	proponents	proponent	NOUN
ftr-367	825	2	of	of	ADP
ftr-367	825	3	a	a	DET
ftr-367	825	4	consumption	consumption	NOUN
ftr-367	825	5	base	base	NOUN
ftr-367	825	6	model	model	NOUN
ftr-367	825	7	argue	argue	VERB
ftr-367	825	8	that	that	SCONJ
ftr-367	825	9	unlike	unlike	ADP
ftr-367	825	10	an	an	DET
ftr-367	825	11	income	income	NOUN
ftr-367	825	12	tax	tax	NOUN
ftr-367	825	13	,	,	PUNCT
ftr-367	825	14	a	a	DET
ftr-367	825	15	consumption	consumption	NOUN
ftr-367	825	16	base	base	NOUN
ftr-367	825	17	is	be	AUX
ftr-367	825	18	neutral	neutral	ADJ
ftr-367	825	19	with	with	ADP
ftr-367	825	20	respect	respect	NOUN
ftr-367	825	21	to	to	ADP
ftr-367	825	22	lifetime	lifetime	NOUN
ftr-367	825	23	consumption	consumption	NOUN
ftr-367	825	24	patterns	pattern	NOUN
ftr-367	825	25	(	(	PUNCT
ftr-367	825	26	by	by	ADP
ftr-367	825	27	not	not	PART
ftr-367	825	28	penalizing	penalize	VERB
ftr-367	825	29	savings	saving	NOUN
ftr-367	825	30	)	)	PUNCT
ftr-367	825	31	and	and	CCONJ
ftr-367	825	32	thus	thus	ADV
ftr-367	825	33	a	a	DET
ftr-367	825	34	fairer	fair	ADJ
ftr-367	825	35	tax	tax	NOUN
ftr-367	825	36	base	base	NOUN
ftr-367	825	37	.	.	PUNCT
ftr-367	826	1	159	159	NUM
ftr-367	826	2	they	they	PRON
ftr-367	826	3	also	also	ADV
ftr-367	826	4	argue	argue	VERB
ftr-367	826	5	that	that	SCONJ
ftr-367	826	6	an	an	DET
ftr-367	826	7	income	income	NOUN
ftr-367	826	8	tax	tax	NOUN
ftr-367	826	9	depresses	depresse	NOUN
ftr-367	826	10	aggregate	aggregate	VERB
ftr-367	826	11	national	national	ADJ
ftr-367	826	12	savings	saving	NOUN
ftr-367	826	13	,	,	PUNCT
ftr-367	826	14	and	and	CCONJ
ftr-367	826	15	therefore	therefore	ADV
ftr-367	826	16	that	that	PRON
ftr-367	826	17	moving	move	VERB
ftr-367	826	18	to	to	ADP
ftr-367	826	19	a	a	DET
ftr-367	826	20	consumption	consumption	NOUN
ftr-367	826	21	tax	tax	NOUN
ftr-367	826	22	base	base	NOUN
ftr-367	826	23	will	will	AUX
ftr-367	826	24	increase	increase	VERB
ftr-367	826	25	our	our	PRON
ftr-367	826	26	nation	nation	NOUN
ftr-367	826	27	’s	’s	PART
ftr-367	826	28	anemic	anemic	ADJ
ftr-367	826	29	savings	saving	NOUN
ftr-367	826	30	rate	rate	NOUN
ftr-367	826	31	.	.	PUNCT
ftr-367	827	1	160	160	NUM
ftr-367	827	2	while	while	SCONJ
ftr-367	827	3	i	i	PRON
ftr-367	827	4	favor	favor	VERB
ftr-367	827	5	an	an	DET
ftr-367	827	6	income	income	NOUN
ftr-367	827	7	tax	tax	NOUN
ftr-367	827	8	over	over	ADP
ftr-367	827	9	a	a	DET
ftr-367	827	10	consumption	consumption	NOUN
ftr-367	827	11	tax	tax	NOUN
ftr-367	827	12	base	base	NOUN
ftr-367	827	13	because	because	SCONJ
ftr-367	827	14	i	i	PRON
ftr-367	827	15	believe	believe	VERB
ftr-367	827	16	that	that	SCONJ
ftr-367	827	17	the	the	DET
ftr-367	827	18	former	former	ADJ
ftr-367	827	19	is	be	AUX
ftr-367	827	20	more	more	ADV
ftr-367	827	21	adaptable	adaptable	ADJ
ftr-367	827	22	to	to	ADP
ftr-367	827	23	the	the	DET
ftr-367	827	24	equitable	equitable	ADJ
ftr-367	827	25	tax	tax	NOUN
ftr-367	827	26	norm	norm	NOUN
ftr-367	827	27	that	that	PRON
ftr-367	827	28	taxes	taxis	NOUN
ftr-367	827	29	should	should	AUX
ftr-367	827	30	be	be	AUX
ftr-367	827	31	apportioned	apportion	VERB
ftr-367	827	32	on	on	ADP
ftr-367	827	33	relative	relative	ADJ
ftr-367	827	34	abilities	ability	NOUN
ftr-367	827	35	to	to	PART
ftr-367	827	36	pay	pay	VERB
ftr-367	827	37	,	,	PUNCT
ftr-367	827	38	the	the	DET
ftr-367	827	39	preference	preference	NOUN
ftr-367	827	40	for	for	ADP
ftr-367	827	41	one	one	NUM
ftr-367	827	42	base	base	NOUN
ftr-367	827	43	over	over	ADP
ftr-367	827	44	another	another	PRON
ftr-367	827	45	ultimately	ultimately	ADV
ftr-367	827	46	is	be	AUX
ftr-367	827	47	a	a	DET
ftr-367	827	48	reflection	reflection	NOUN
ftr-367	827	49	of	of	ADP
ftr-367	827	50	a	a	DET
ftr-367	827	51	proponent	proponent	ADJ
ftr-367	827	52	’s	’s	PART
ftr-367	827	53	economic	economic	ADJ
ftr-367	827	54	ideas	idea	NOUN
ftr-367	827	55	and	and	CCONJ
ftr-367	827	56	perhaps	perhaps	ADV
ftr-367	827	57	ethical	ethical	ADJ
ftr-367	827	58	values	value	NOUN
ftr-367	827	59	.	.	PUNCT
ftr-367	828	1	there	there	PRON
ftr-367	828	2	is	be	VERB
ftr-367	828	3	,	,	PUNCT
ftr-367	828	4	so	so	ADV
ftr-367	828	5	far	far	ADV
ftr-367	828	6	as	as	SCONJ
ftr-367	828	7	i	i	PRON
ftr-367	828	8	can	can	AUX
ftr-367	828	9	tell	tell	VERB
ftr-367	828	10	,	,	PUNCT
ftr-367	828	11	no	no	DET
ftr-367	828	12	mediating	mediate	VERB
ftr-367	828	13	criteria	criterion	NOUN
ftr-367	828	14	of	of	ADP
ftr-367	828	15	truth	truth	NOUN
ftr-367	828	16	to	to	PART
ftr-367	828	17	resolve	resolve	VERB
ftr-367	828	18	the	the	DET
ftr-367	828	19	debate	debate	NOUN
ftr-367	828	20	over	over	ADP
ftr-367	828	21	the	the	DET
ftr-367	828	22	preferred	preferred	ADJ
ftr-367	828	23	tax	tax	NOUN
ftr-367	828	24	base	base	NOUN
ftr-367	828	25	.	.	PUNCT
ftr-367	829	1	161	161	NUM
ftr-367	829	2	but	but	CCONJ
ftr-367	829	3	any	any	DET
ftr-367	829	4	movement	movement	NOUN
ftr-367	829	5	toward	toward	ADP
ftr-367	829	6	a	a	DET
ftr-367	829	7	consumption	consumption	NOUN
ftr-367	829	8	base	base	NOUN
ftr-367	829	9	,	,	PUNCT
ftr-367	829	10	in	in	ADP
ftr-367	829	11	my	my	PRON
ftr-367	829	12	view	view	NOUN
ftr-367	829	13	,	,	PUNCT
ftr-367	829	14	should	should	AUX
ftr-367	829	15	be	be	AUX
ftr-367	829	16	conditioned	condition	VERB
ftr-367	829	17	on	on	ADP
ftr-367	829	18	a	a	DET
ftr-367	829	19	national	national	ADJ
ftr-367	829	20	debate	debate	NOUN
ftr-367	829	21	of	of	ADP
ftr-367	829	22	the	the	DET
ftr-367	829	23	relative	relative	ADJ
ftr-367	829	24	merits	merit	NOUN
ftr-367	829	25	of	of	ADP
ftr-367	829	26	competing	compete	VERB
ftr-367	829	27	bases	basis	NOUN
ftr-367	829	28	.	.	PUNCT
ftr-367	830	1	the	the	DET
ftr-367	830	2	bush	bush	PROPN
ftr-367	830	3	proposals	proposal	NOUN
ftr-367	830	4	,	,	PUNCT
ftr-367	830	5	however	however	ADV
ftr-367	830	6	,	,	PUNCT
ftr-367	830	7	do	do	AUX
ftr-367	830	8	not	not	PART
ftr-367	830	9	squarely	squarely	ADV
ftr-367	830	10	join	join	VERB
ftr-367	830	11	this	this	DET
ftr-367	830	12	issue	issue	NOUN
ftr-367	830	13	,	,	PUNCT
ftr-367	830	14	but	but	CCONJ
ftr-367	830	15	advocate	advocate	VERB
ftr-367	830	16	the	the	DET
ftr-367	830	17	proposals	proposal	NOUN
ftr-367	830	18	simply	simply	ADV
ftr-367	830	19	as	as	ADP
ftr-367	830	20	a	a	DET
ftr-367	830	21	means	means	NOUN
ftr-367	830	22	to	to	PART
ftr-367	830	23	help	help	VERB
ftr-367	830	24	taxpayers	taxpayer	NOUN
ftr-367	830	25	save	save	VERB
ftr-367	830	26	for	for	ADP
ftr-367	830	27	retirement	retirement	NOUN
ftr-367	830	28	and	and	CCONJ
ftr-367	830	29	other	other	ADJ
ftr-367	830	30	long	long	ADJ
ftr-367	830	31	-	-	PUNCT
ftr-367	830	32	term	term	NOUN
ftr-367	830	33	purposes	purpose	NOUN
ftr-367	830	34	(	(	PUNCT
ftr-367	830	35	such	such	ADJ
ftr-367	830	36	as	as	ADP
ftr-367	830	37	education	education	NOUN
ftr-367	830	38	or	or	CCONJ
ftr-367	830	39	saving	save	VERB
ftr-367	830	40	for	for	ADP
ftr-367	830	41	a	a	DET
ftr-367	830	42	house	house	NOUN
ftr-367	830	43	or	or	CCONJ
ftr-367	830	44	a	a	DET
ftr-367	830	45	medical	medical	ADJ
ftr-367	830	46	emergency	emergency	NOUN
ftr-367	830	47	)	)	PUNCT
ftr-367	830	48	.	.	PUNCT
ftr-367	831	1	162	162	NUM
ftr-367	831	2	in	in	ADP
ftr-367	831	3	this	this	DET
ftr-367	831	4	sense	sense	NOUN
ftr-367	831	5	,	,	PUNCT
ftr-367	831	6	the	the	DET
ftr-367	831	7	bush	bush	PROPN
ftr-367	831	8	proposals	proposal	NOUN
ftr-367	831	9	are	be	AUX
ftr-367	831	10	a	a	DET
ftr-367	831	11	stalking	stalk	VERB
ftr-367	831	12	horse	horse	NOUN
ftr-367	831	13	for	for	ADP
ftr-367	831	14	a	a	DET
ftr-367	831	15	move	move	NOUN
ftr-367	831	16	toward	toward	ADP
ftr-367	831	17	a	a	DET
ftr-367	831	18	consumption	consumption	NOUN
ftr-367	831	19	/	/	SYM
ftr-367	831	20	wage	wage	NOUN
ftr-367	831	21	tax	tax	NOUN
ftr-367	831	22	,	,	PUNCT
ftr-367	831	23	or	or	CCONJ
ftr-367	831	24	perhaps	perhaps	ADV
ftr-367	831	25	more	more	ADV
ftr-367	831	26	accurately	accurately	ADV
ftr-367	831	27	a	a	DET
ftr-367	831	28	trojan	trojan	NOUN
ftr-367	831	29	horse	horse	NOUN
ftr-367	831	30	,	,	PUNCT
ftr-367	831	31	disguised	disguise	VERB
ftr-367	831	32	as	as	ADP
ftr-367	831	33	a	a	DET
ftr-367	831	34	way	way	NOUN
ftr-367	831	35	to	to	PART
ftr-367	831	36	help	help	VERB
ftr-367	831	37	taxpayers	taxpayer	NOUN
ftr-367	831	38	to	to	PART
ftr-367	831	39	save	save	VERB
ftr-367	831	40	for	for	ADP
ftr-367	831	41	retirement	retirement	NOUN
ftr-367	831	42	rather	rather	ADV
ftr-367	831	43	than	than	ADP
ftr-367	831	44	as	as	ADP
ftr-367	831	45	an	an	DET
ftr-367	831	46	event	event	NOUN
ftr-367	831	47	signaling	signal	VERB
ftr-367	831	48	a	a	DET
ftr-367	831	49	dramatic	dramatic	ADJ
ftr-367	831	50	shift	shift	NOUN
ftr-367	831	51	in	in	ADP
ftr-367	831	52	tax	tax	NOUN
ftr-367	831	53	base	base	NOUN
ftr-367	831	54	.	.	PUNCT
ftr-367	832	1	moreover	moreover	ADV
ftr-367	832	2	,	,	PUNCT
ftr-367	832	3	the	the	DET
ftr-367	832	4	bush	bush	PROPN
ftr-367	832	5	proposals	proposal	NOUN
ftr-367	832	6	would	would	AUX
ftr-367	832	7	nudge	nudge	VERB
ftr-367	832	8	us	we	PRON
ftr-367	832	9	only	only	ADV
ftr-367	832	10	part	part	NOUN
ftr-367	832	11	way	way	NOUN
ftr-367	832	12	toward	toward	ADP
ftr-367	832	13	a	a	DET
ftr-367	832	14	consumption	consumption	NOUN
ftr-367	832	15	tax	tax	NOUN
ftr-367	832	16	.	.	PUNCT
ftr-367	833	1	as	as	SCONJ
ftr-367	833	2	professors	professor	NOUN
ftr-367	833	3	karen	karen	PROPN
ftr-367	833	4	burke	burke	PROPN
ftr-367	833	5	and	and	CCONJ
ftr-367	833	6	grayson	grayson	PROPN
ftr-367	833	7	mccouch	mccouch	PROPN
ftr-367	833	8	have	have	AUX
ftr-367	833	9	noted	note	VERB
ftr-367	833	10	,	,	PUNCT
ftr-367	833	11	the	the	DET
ftr-367	833	12	savings	saving	NOUN
ftr-367	833	13	proposals	proposal	NOUN
ftr-367	833	14	are	be	AUX
ftr-367	833	15	based	base	VERB
ftr-367	833	16	on	on	ADP
ftr-367	833	17	a	a	DET
ftr-367	833	18	yield	yield	NOUN
ftr-367	833	19	-	-	PUNCT
ftr-367	833	20	exempt	exempt	ADJ
ftr-367	833	21	rather	rather	ADV
ftr-367	833	22	than	than	ADP
ftr-367	833	23	cash	cash	NOUN
ftr-367	833	24	159	159	NUM
ftr-367	833	25	.	.	PUNCT
ftr-367	834	1	see	see	VERB
ftr-367	834	2	,	,	PUNCT
ftr-367	834	3	notes	note	VERB
ftr-367	834	4	87	87	NUM
ftr-367	834	5	and	and	CCONJ
ftr-367	834	6	88	88	NUM
ftr-367	834	7	;	;	PUNCT
ftr-367	834	8	see	see	VERB
ftr-367	834	9	,	,	PUNCT
ftr-367	834	10	also	also	ADV
ftr-367	834	11	,	,	PUNCT
ftr-367	834	12	daniel	daniel	PROPN
ftr-367	834	13	n.	n.	PROPN
ftr-367	834	14	shaviro	shaviro	PROPN
ftr-367	834	15	,	,	PUNCT
ftr-367	834	16	replacing	replace	VERB
ftr-367	834	17	the	the	DET
ftr-367	834	18	income	income	NOUN
ftr-367	834	19	tax	tax	NOUN
ftr-367	834	20	with	with	ADP
ftr-367	834	21	a	a	DET
ftr-367	834	22	progressive	progressive	ADJ
ftr-367	834	23	consumption	consumption	NOUN
ftr-367	834	24	tax	tax	NOUN
ftr-367	834	25	,	,	PUNCT
ftr-367	834	26	103	103	NUM
ftr-367	834	27	tax	tax	NOUN
ftr-367	834	28	notes	note	NOUN
ftr-367	834	29	91	91	NUM
ftr-367	834	30	(	(	PUNCT
ftr-367	834	31	apr	apr	NOUN
ftr-367	834	32	.	.	PROPN
ftr-367	834	33	5	5	NUM
ftr-367	834	34	,	,	PUNCT
ftr-367	834	35	2004	2004	NUM
ftr-367	834	36	)	)	PUNCT
ftr-367	834	37	.	.	PUNCT
ftr-367	835	1	160	160	NUM
ftr-367	835	2	.	.	PUNCT
ftr-367	836	1	i	i	PRON
ftr-367	836	2	d.	d.	PROPN
ftr-367	836	3	161	161	NUM
ftr-367	836	4	.	.	PUNCT
ftr-367	837	1	moreover	moreover	ADV
ftr-367	837	2	,	,	PUNCT
ftr-367	837	3	a	a	DET
ftr-367	837	4	number	number	NOUN
ftr-367	837	5	of	of	ADP
ftr-367	837	6	scholars	scholar	NOUN
ftr-367	837	7	have	have	AUX
ftr-367	837	8	argued	argue	VERB
ftr-367	837	9	that	that	SCONJ
ftr-367	837	10	a	a	DET
ftr-367	837	11	consumption	consumption	NOUN
ftr-367	837	12	tax	tax	NOUN
ftr-367	837	13	with	with	ADP
ftr-367	837	14	multiple	multiple	ADJ
ftr-367	837	15	tax	tax	NOUN
ftr-367	837	16	rates	rate	NOUN
ftr-367	837	17	can	can	AUX
ftr-367	837	18	have	have	VERB
ftr-367	837	19	the	the	DET
ftr-367	837	20	same	same	ADJ
ftr-367	837	21	degree	degree	NOUN
ftr-367	837	22	of	of	ADP
ftr-367	837	23	progressivity	progressivity	NOUN
ftr-367	837	24	as	as	ADP
ftr-367	837	25	an	an	DET
ftr-367	837	26	income	income	NOUN
ftr-367	837	27	tax	tax	NOUN
ftr-367	837	28	,	,	PUNCT
ftr-367	837	29	particularly	particularly	ADV
ftr-367	837	30	an	an	DET
ftr-367	837	31	income	income	NOUN
ftr-367	837	32	tax	tax	NOUN
ftr-367	837	33	that	that	PRON
ftr-367	837	34	defers	defer	VERB
ftr-367	837	35	gain	gain	NOUN
ftr-367	837	36	on	on	ADP
ftr-367	837	37	property	property	NOUN
ftr-367	837	38	until	until	ADP
ftr-367	837	39	realization	realization	NOUN
ftr-367	837	40	.	.	PUNCT
ftr-367	838	1	see	see	VERB
ftr-367	838	2	,	,	PUNCT
ftr-367	838	3	e.g.	e.g.	ADV
ftr-367	838	4	,	,	PUNCT
ftr-367	838	5	daniel	daniel	PROPN
ftr-367	838	6	n.	n.	PROPN
ftr-367	838	7	shaviro	shaviro	PROPN
ftr-367	838	8	,	,	PUNCT
ftr-367	838	9	replacing	replace	VERB
ftr-367	838	10	the	the	DET
ftr-367	838	11	income	income	NOUN
ftr-367	838	12	tax	tax	NOUN
ftr-367	838	13	with	with	ADP
ftr-367	838	14	a	a	DET
ftr-367	838	15	progressive	progressive	ADJ
ftr-367	838	16	consumption	consumption	NOUN
ftr-367	838	17	tax	tax	NOUN
ftr-367	838	18	,	,	PUNCT
ftr-367	838	19	103	103	NUM
ftr-367	838	20	tax	tax	NOUN
ftr-367	838	21	notes	note	NOUN
ftr-367	838	22	91	91	NUM
ftr-367	838	23	(	(	PUNCT
ftr-367	838	24	apr	apr	NOUN
ftr-367	838	25	.	.	PROPN
ftr-367	838	26	5	5	NUM
ftr-367	838	27	,	,	PUNCT
ftr-367	838	28	2004	2004	NUM
ftr-367	838	29	)	)	PUNCT
ftr-367	838	30	.	.	PUNCT
ftr-367	839	1	162	162	NUM
ftr-367	839	2	.	.	PUNCT
ftr-367	840	1	pamela	pamela	PROPN
ftr-367	840	2	olsen	olsen	PROPN
ftr-367	840	3	,	,	PUNCT
ftr-367	840	4	assistant	assistant	NOUN
ftr-367	840	5	secretary	secretary	NOUN
ftr-367	840	6	of	of	ADP
ftr-367	840	7	the	the	DET
ftr-367	840	8	treasury	treasury	PROPN
ftr-367	840	9	for	for	ADP
ftr-367	840	10	tax	tax	NOUN
ftr-367	840	11	policy	policy	NOUN
ftr-367	840	12	,	,	PUNCT
ftr-367	840	13	said	say	VERB
ftr-367	840	14	of	of	ADP
ftr-367	840	15	the	the	DET
ftr-367	840	16	rsa	rsa	NOUN
ftr-367	840	17	:	:	PUNCT
ftr-367	840	18	the	the	DET
ftr-367	840	19	savings	saving	NOUN
ftr-367	840	20	options	option	NOUN
ftr-367	840	21	proposed	propose	VERB
ftr-367	840	22	today	today	NOUN
ftr-367	840	23	will	will	AUX
ftr-367	840	24	give	give	VERB
ftr-367	840	25	all	all	DET
ftr-367	840	26	americans	americans	PROPN
ftr-367	840	27	the	the	DET
ftr-367	840	28	opportunity	opportunity	NOUN
ftr-367	840	29	and	and	CCONJ
ftr-367	840	30	flexibility	flexibility	NOUN
ftr-367	840	31	they	they	PRON
ftr-367	840	32	need	need	VERB
ftr-367	840	33	to	to	PART
ftr-367	840	34	save	save	VERB
ftr-367	840	35	for	for	ADP
ftr-367	840	36	their	their	PRON
ftr-367	840	37	retirement	retirement	NOUN
ftr-367	840	38	security	security	NOUN
ftr-367	840	39	and	and	CCONJ
ftr-367	840	40	other	other	ADJ
ftr-367	840	41	needs	need	NOUN
ftr-367	840	42	.	.	PUNCT
ftr-367	840	43	”	"	PUNCT
ftr-367	841	1	department	department	PROPN
ftr-367	841	2	of	of	ADP
ftr-367	841	3	treasury	treasury	PROPN
ftr-367	841	4	press	press	NOUN
ftr-367	841	5	release	release	NOUN
ftr-367	841	6	,	,	PUNCT
ftr-367	841	7	“	"	PUNCT
ftr-367	841	8	the	the	DET
ftr-367	841	9	president	president	NOUN
ftr-367	841	10	’s	’s	PART
ftr-367	841	11	savings	saving	NOUN
ftr-367	841	12	proposals	proposal	NOUN
ftr-367	841	13	:	:	PUNCT
ftr-367	841	14	tax	tax	NOUN
ftr-367	841	15	-	-	PUNCT
ftr-367	841	16	free	free	ADJ
ftr-367	841	17	savings	saving	NOUN
ftr-367	841	18	and	and	CCONJ
ftr-367	841	19	retirement	retirement	NOUN
ftr-367	841	20	security	security	NOUN
ftr-367	841	21	opportunities	opportunity	NOUN
ftr-367	841	22	for	for	ADP
ftr-367	841	23	all	all	DET
ftr-367	841	24	americans	americans	PROPN
ftr-367	841	25	,	,	PUNCT
ftr-367	841	26	”	"	PUNCT
ftr-367	841	27	(	(	PUNCT
ftr-367	841	28	feb	feb	X
ftr-367	841	29	.	.	PROPN
ftr-367	841	30	2	2	NUM
ftr-367	841	31	,	,	PUNCT
ftr-367	841	32	2004	2004	NUM
ftr-367	841	33	)	)	PUNCT
ftr-367	841	34	,	,	PUNCT
ftr-367	841	35	available	available	ADJ
ftr-367	841	36	at	at	ADP
ftr-367	841	37	http://www.treas.gov/press/releases/js1131.htm	http://www.treas.gov/press/releases/js1131.htm	PROPN
ftr-367	841	38	.	.	PUNCT
ftr-367	842	1	(	(	PUNCT
ftr-367	842	2	last	last	ADJ
ftr-367	842	3	visited	visit	VERB
ftr-367	842	4	jun	jun	PROPN
ftr-367	842	5	.	.	PROPN
ftr-367	842	6	30	30	NUM
ftr-367	842	7	,	,	PUNCT
ftr-367	842	8	2007	2007	NUM
ftr-367	842	9	)	)	PUNCT
ftr-367	842	10	.	.	PUNCT
ftr-367	843	1	2008	2008	NUM
ftr-367	843	2	]	]	PUNCT
ftr-367	844	1	slouching	slouch	VERB
ftr-367	844	2	towards	towards	ADP
ftr-367	844	3	a	a	DET
ftr-367	844	4	consumption	consumption	NOUN
ftr-367	844	5	tax	tax	NOUN
ftr-367	844	6	157	157	NUM
ftr-367	844	7	flow	flow	NOUN
ftr-367	844	8	consumption	consumption	NOUN
ftr-367	844	9	tax	tax	NOUN
ftr-367	844	10	model	model	NOUN
ftr-367	844	11	and	and	CCONJ
ftr-367	844	12	fail	fail	VERB
ftr-367	844	13	to	to	PART
ftr-367	844	14	address	address	VERB
ftr-367	844	15	the	the	DET
ftr-367	844	16	issue	issue	NOUN
ftr-367	844	17	of	of	ADP
ftr-367	844	18	debt	debt	NOUN
ftr-367	844	19	within	within	ADP
ftr-367	844	20	such	such	DET
ftr-367	844	21	a	a	DET
ftr-367	844	22	model	model	NOUN
ftr-367	844	23	.	.	PUNCT
ftr-367	845	1	163	163	NUM
ftr-367	845	2	how	how	SCONJ
ftr-367	845	3	to	to	PART
ftr-367	845	4	ensure	ensure	VERB
ftr-367	845	5	retirement	retirement	NOUN
ftr-367	845	6	income	income	NOUN
ftr-367	845	7	for	for	ADP
ftr-367	845	8	those	those	PRON
ftr-367	845	9	who	who	PRON
ftr-367	845	10	will	will	AUX
ftr-367	845	11	not	not	PART
ftr-367	845	12	voluntarily	voluntarily	ADV
ftr-367	845	13	save	save	VERB
ftr-367	845	14	is	be	AUX
ftr-367	845	15	itself	itself	PRON
ftr-367	845	16	a	a	DET
ftr-367	845	17	difficult	difficult	ADJ
ftr-367	845	18	issue	issue	NOUN
ftr-367	845	19	in	in	ADP
ftr-367	845	20	designing	design	VERB
ftr-367	845	21	a	a	DET
ftr-367	845	22	consumption	consumption	NOUN
ftr-367	845	23	tax	tax	NOUN
ftr-367	845	24	.	.	PUNCT
ftr-367	846	1	in	in	ADP
ftr-367	846	2	our	our	PRON
ftr-367	846	3	income	income	NOUN
ftr-367	846	4	tax	tax	NOUN
ftr-367	846	5	system	system	NOUN
ftr-367	846	6	,	,	PUNCT
ftr-367	846	7	we	we	PRON
ftr-367	846	8	do	do	VERB
ftr-367	846	9	two	two	NUM
ftr-367	846	10	things	thing	NOUN
ftr-367	846	11	to	to	PART
ftr-367	846	12	encourage	encourage	VERB
ftr-367	846	13	such	such	ADJ
ftr-367	846	14	savings	saving	NOUN
ftr-367	846	15	:	:	PUNCT
ftr-367	846	16	first	first	ADV
ftr-367	846	17	,	,	PUNCT
ftr-367	846	18	we	we	PRON
ftr-367	846	19	privilege	privilege	VERB
ftr-367	846	20	qualified	qualified	ADJ
ftr-367	846	21	-	-	PUNCT
ftr-367	846	22	plan	plan	NOUN
ftr-367	846	23	retirement	retirement	NOUN
ftr-367	846	24	savings	saving	NOUN
ftr-367	846	25	over	over	ADP
ftr-367	846	26	immediate	immediate	ADJ
ftr-367	846	27	consumption	consumption	NOUN
ftr-367	846	28	and	and	CCONJ
ftr-367	846	29	other	other	ADJ
ftr-367	846	30	types	type	NOUN
ftr-367	846	31	of	of	ADP
ftr-367	846	32	savings	saving	NOUN
ftr-367	846	33	by	by	ADP
ftr-367	846	34	deferring	defer	VERB
ftr-367	846	35	tax	tax	NOUN
ftr-367	846	36	(	(	PUNCT
ftr-367	846	37	or	or	CCONJ
ftr-367	846	38	carving	carve	VERB
ftr-367	846	39	out	out	ADP
ftr-367	846	40	a	a	DET
ftr-367	846	41	consumption	consumption	NOUN
ftr-367	846	42	tax	tax	NOUN
ftr-367	846	43	niche	niche	NOUN
ftr-367	846	44	for	for	ADP
ftr-367	846	45	retirement	retirement	NOUN
ftr-367	846	46	savings	saving	NOUN
ftr-367	846	47	)	)	PUNCT
ftr-367	846	48	;	;	PUNCT
ftr-367	846	49	second	second	X
ftr-367	846	50	,	,	PUNCT
ftr-367	846	51	through	through	ADP
ftr-367	846	52	the	the	DET
ftr-367	846	53	nondiscrimination	nondiscrimination	NOUN
ftr-367	846	54	rules	rule	NOUN
ftr-367	846	55	,	,	PUNCT
ftr-367	846	56	we	we	PRON
ftr-367	846	57	employ	employ	VERB
ftr-367	846	58	more	more	ADV
ftr-367	846	59	coercive	coercive	ADJ
ftr-367	846	60	measures	measure	NOUN
ftr-367	846	61	to	to	PART
ftr-367	846	62	force	force	VERB
ftr-367	846	63	many	many	ADJ
ftr-367	846	64	employers	employer	NOUN
ftr-367	846	65	to	to	PART
ftr-367	846	66	provide	provide	VERB
ftr-367	846	67	retirement	retirement	NOUN
ftr-367	846	68	plan	plan	NOUN
ftr-367	846	69	coverge	coverge	NOUN
ftr-367	846	70	for	for	ADP
ftr-367	846	71	individuals	individual	NOUN
ftr-367	846	72	for	for	ADP
ftr-367	846	73	whom	whom	PRON
ftr-367	846	74	we	we	PRON
ftr-367	846	75	suspect	suspect	VERB
ftr-367	846	76	tax	tax	NOUN
ftr-367	846	77	incentives	incentive	NOUN
ftr-367	846	78	alone	alone	ADV
ftr-367	846	79	would	would	AUX
ftr-367	846	80	be	be	AUX
ftr-367	846	81	inadequate	inadequate	ADJ
ftr-367	846	82	to	to	PART
ftr-367	846	83	cause	cause	VERB
ftr-367	846	84	them	they	PRON
ftr-367	846	85	to	to	PART
ftr-367	846	86	save	save	VERB
ftr-367	846	87	adequately	adequately	ADV
ftr-367	846	88	for	for	ADP
ftr-367	846	89	retirement	retirement	NOUN
ftr-367	846	90	.	.	PUNCT
ftr-367	847	1	in	in	ADP
ftr-367	847	2	a	a	DET
ftr-367	847	3	consumption	consumption	NOUN
ftr-367	847	4	tax	tax	NOUN
ftr-367	847	5	regime	regime	NOUN
ftr-367	847	6	,	,	PUNCT
ftr-367	847	7	all	all	DET
ftr-367	847	8	savings	saving	NOUN
ftr-367	847	9	are	be	AUX
ftr-367	847	10	equally	equally	ADV
ftr-367	847	11	privileged	privileged	ADJ
ftr-367	847	12	and	and	CCONJ
ftr-367	847	13	business	business	NOUN
ftr-367	847	14	owners	owner	NOUN
ftr-367	847	15	and	and	CCONJ
ftr-367	847	16	managers	manager	NOUN
ftr-367	847	17	will	will	AUX
ftr-367	847	18	thus	thus	ADV
ftr-367	847	19	lack	lack	VERB
ftr-367	847	20	tax	tax	NOUN
ftr-367	847	21	incentives	incentive	NOUN
ftr-367	847	22	to	to	PART
ftr-367	847	23	have	have	VERB
ftr-367	847	24	their	their	PRON
ftr-367	847	25	firms	firm	NOUN
ftr-367	847	26	sponsor	sponsor	VERB
ftr-367	847	27	retirement	retirement	NOUN
ftr-367	847	28	plans	plan	NOUN
ftr-367	847	29	that	that	PRON
ftr-367	847	30	will	will	AUX
ftr-367	847	31	provide	provide	VERB
ftr-367	847	32	retirement	retirement	NOUN
ftr-367	847	33	income	income	NOUN
ftr-367	847	34	for	for	ADP
ftr-367	847	35	reluctant	reluctant	ADJ
ftr-367	847	36	savers	saver	NOUN
ftr-367	847	37	.	.	PUNCT
ftr-367	848	1	(	(	PUNCT
ftr-367	848	2	this	this	DET
ftr-367	848	3	latter	latter	ADJ
ftr-367	848	4	point	point	NOUN
ftr-367	848	5	is	be	AUX
ftr-367	848	6	,	,	PUNCT
ftr-367	848	7	of	of	ADP
ftr-367	848	8	course	course	NOUN
ftr-367	848	9	,	,	PUNCT
ftr-367	848	10	a	a	DET
ftr-367	848	11	large	large	ADJ
ftr-367	848	12	part	part	NOUN
ftr-367	848	13	of	of	ADP
ftr-367	848	14	my	my	PRON
ftr-367	848	15	critique	critique	NOUN
ftr-367	848	16	of	of	ADP
ftr-367	848	17	the	the	DET
ftr-367	848	18	bush	bush	PROPN
ftr-367	848	19	savings	saving	NOUN
ftr-367	848	20	proposals	proposal	NOUN
ftr-367	848	21	.	.	PUNCT
ftr-367	848	22	)	)	PUNCT
ftr-367	849	1	it	it	PRON
ftr-367	849	2	is	be	AUX
ftr-367	849	3	possible	possible	ADJ
ftr-367	849	4	,	,	PUNCT
ftr-367	849	5	of	of	ADP
ftr-367	849	6	course	course	NOUN
ftr-367	849	7	,	,	PUNCT
ftr-367	849	8	for	for	ADP
ftr-367	849	9	a	a	DET
ftr-367	849	10	society	society	NOUN
ftr-367	849	11	deriving	derive	VERB
ftr-367	849	12	revenue	revenue	NOUN
ftr-367	849	13	primarily	primarily	ADV
ftr-367	849	14	from	from	ADP
ftr-367	849	15	a	a	DET
ftr-367	849	16	consumption	consumption	NOUN
ftr-367	849	17	tax	tax	NOUN
ftr-367	849	18	base	base	NOUN
ftr-367	849	19	to	to	PART
ftr-367	849	20	design	design	VERB
ftr-367	849	21	policies	policy	NOUN
ftr-367	849	22	that	that	PRON
ftr-367	849	23	will	will	AUX
ftr-367	849	24	address	address	VERB
ftr-367	849	25	the	the	DET
ftr-367	849	26	issue	issue	NOUN
ftr-367	849	27	of	of	ADP
ftr-367	849	28	myopic	myopic	ADJ
ftr-367	849	29	retirement	retirement	NOUN
ftr-367	849	30	savings	saving	NOUN
ftr-367	849	31	patterns	pattern	NOUN
ftr-367	849	32	.	.	PUNCT
ftr-367	850	1	164	164	NUM
ftr-367	850	2	a	a	DET
ftr-367	850	3	universal	universal	ADJ
ftr-367	850	4	and	and	CCONJ
ftr-367	850	5	adequate	adequate	ADJ
ftr-367	850	6	system	system	NOUN
ftr-367	850	7	of	of	ADP
ftr-367	850	8	social	social	ADJ
ftr-367	850	9	insurance	insurance	NOUN
ftr-367	850	10	is	be	AUX
ftr-367	850	11	one	one	NUM
ftr-367	850	12	approach	approach	NOUN
ftr-367	850	13	.	.	PUNCT
ftr-367	851	1	other	other	ADJ
ftr-367	851	2	approaches	approach	NOUN
ftr-367	851	3	might	might	AUX
ftr-367	851	4	provide	provide	VERB
ftr-367	851	5	cash	cash	NOUN
ftr-367	851	6	or	or	CCONJ
ftr-367	851	7	other	other	ADJ
ftr-367	851	8	incentives	incentive	NOUN
ftr-367	851	9	to	to	ADP
ftr-367	851	10	employers	employer	NOUN
ftr-367	851	11	to	to	PART
ftr-367	851	12	establish	establish	VERB
ftr-367	851	13	retirement	retirement	NOUN
ftr-367	851	14	plans	plan	NOUN
ftr-367	851	15	or	or	CCONJ
ftr-367	851	16	require	require	VERB
ftr-367	851	17	all	all	DET
ftr-367	851	18	wage	wage	NOUN
ftr-367	851	19	earners	earner	NOUN
ftr-367	851	20	to	to	PART
ftr-367	851	21	save	save	VERB
ftr-367	851	22	a	a	DET
ftr-367	851	23	percentage	percentage	NOUN
ftr-367	851	24	of	of	ADP
ftr-367	851	25	their	their	PRON
ftr-367	851	26	compensation	compensation	NOUN
ftr-367	851	27	in	in	ADP
ftr-367	851	28	an	an	DET
ftr-367	851	29	individual	individual	ADJ
ftr-367	851	30	account	account	NOUN
ftr-367	851	31	to	to	ADP
ftr-367	851	32	which	which	PRON
ftr-367	851	33	appropriate	appropriate	ADJ
ftr-367	851	34	fiduciary	fiduciary	ADJ
ftr-367	851	35	protections	protection	NOUN
ftr-367	851	36	would	would	AUX
ftr-367	851	37	attach	attach	VERB
ftr-367	851	38	.	.	PUNCT
ftr-367	852	1	we	we	PRON
ftr-367	852	2	might	might	AUX
ftr-367	852	3	also	also	ADV
ftr-367	852	4	consider	consider	VERB
ftr-367	852	5	government	government	NOUN
ftr-367	852	6	matching	matching	NOUN
ftr-367	852	7	or	or	CCONJ
ftr-367	852	8	direct	direct	ADJ
ftr-367	852	9	contributions	contribution	NOUN
ftr-367	852	10	or	or	CCONJ
ftr-367	852	11	loans	loan	NOUN
ftr-367	852	12	to	to	ADP
ftr-367	852	13	low	low	ADJ
ftr-367	852	14	and	and	CCONJ
ftr-367	852	15	moderate	moderate	ADJ
ftr-367	852	16	income	income	NOUN
ftr-367	852	17	individuals	individual	NOUN
ftr-367	852	18	to	to	PART
ftr-367	852	19	save	save	VERB
ftr-367	852	20	for	for	ADP
ftr-367	852	21	retirement	retirement	NOUN
ftr-367	852	22	and/or	and/or	CCONJ
ftr-367	852	23	establishing	establish	VERB
ftr-367	852	24	pre	pre	ADJ
ftr-367	852	25	-	-	ADJ
ftr-367	852	26	commitment	commitment	ADJ
ftr-367	852	27	devices	device	NOUN
ftr-367	852	28	to	to	PART
ftr-367	852	29	improve	improve	VERB
ftr-367	852	30	the	the	DET
ftr-367	852	31	savings	saving	NOUN
ftr-367	852	32	behavior	behavior	NOUN
ftr-367	852	33	of	of	ADP
ftr-367	852	34	such	such	ADJ
ftr-367	852	35	individuals	individual	NOUN
ftr-367	852	36	.	.	PUNCT
ftr-367	853	1	165	165	NUM
ftr-367	853	2	we	we	PRON
ftr-367	853	3	might	might	AUX
ftr-367	853	4	also	also	ADV
ftr-367	853	5	,	,	PUNCT
ftr-367	853	6	as	as	ADP
ftr-367	853	7	a	a	DET
ftr-367	853	8	nation	nation	NOUN
ftr-367	853	9	,	,	PUNCT
ftr-367	853	10	make	make	VERB
ftr-367	853	11	a	a	DET
ftr-367	853	12	greater	great	ADJ
ftr-367	853	13	investment	investment	NOUN
ftr-367	853	14	in	in	ADP
ftr-367	853	15	financial	financial	ADJ
ftr-367	853	16	literacy	literacy	NOUN
ftr-367	853	17	education	education	NOUN
ftr-367	853	18	.	.	PUNCT
ftr-367	854	1	the	the	DET
ftr-367	854	2	bush	bush	PROPN
ftr-367	854	3	proposals	proposal	NOUN
ftr-367	854	4	,	,	PUNCT
ftr-367	854	5	however	however	ADV
ftr-367	854	6	,	,	PUNCT
ftr-367	854	7	do	do	AUX
ftr-367	854	8	not	not	PART
ftr-367	854	9	propose	propose	VERB
ftr-367	854	10	expanding	expand	VERB
ftr-367	854	11	our	our	PRON
ftr-367	854	12	social	social	ADJ
ftr-367	854	13	security	security	NOUN
ftr-367	854	14	program	program	NOUN
ftr-367	854	15	to	to	PART
ftr-367	854	16	reflect	reflect	VERB
ftr-367	854	17	retirement	retirement	NOUN
ftr-367	854	18	-	-	PUNCT
ftr-367	854	19	income	income	NOUN
ftr-367	854	20	losses	loss	NOUN
ftr-367	854	21	that	that	PRON
ftr-367	854	22	the	the	DET
ftr-367	854	23	proposed	propose	VERB
ftr-367	854	24	movement	movement	NOUN
ftr-367	854	25	to	to	ADP
ftr-367	854	26	a	a	DET
ftr-367	854	27	consumption	consumption	NOUN
ftr-367	854	28	tax	tax	NOUN
ftr-367	854	29	might	might	AUX
ftr-367	854	30	cause	cause	VERB
ftr-367	854	31	.	.	PUNCT
ftr-367	855	1	nor	nor	CCONJ
ftr-367	855	2	do	do	AUX
ftr-367	855	3	the	the	DET
ftr-367	855	4	proposals	proposal	NOUN
ftr-367	855	5	incorporate	incorporate	VERB
ftr-367	855	6	incentives	incentive	NOUN
ftr-367	855	7	and/or	and/or	CCONJ
ftr-367	855	8	mechanisms	mechanism	NOUN
ftr-367	855	9	that	that	PRON
ftr-367	855	10	might	might	AUX
ftr-367	855	11	result	result	VERB
ftr-367	855	12	in	in	ADP
ftr-367	855	13	retirement	retirement	NOUN
ftr-367	855	14	savings	saving	NOUN
ftr-367	855	15	by	by	ADP
ftr-367	855	16	otherwise	otherwise	ADV
ftr-367	855	17	reluctant	reluctant	ADJ
ftr-367	855	18	savers	saver	NOUN
ftr-367	855	19	.	.	PUNCT
ftr-367	856	1	this	this	PRON
ftr-367	856	2	should	should	AUX
ftr-367	856	3	not	not	PART
ftr-367	856	4	,	,	PUNCT
ftr-367	856	5	of	of	ADP
ftr-367	856	6	course	course	NOUN
ftr-367	856	7	,	,	PUNCT
ftr-367	856	8	be	be	AUX
ftr-367	856	9	unexpected	unexpected	ADJ
ftr-367	856	10	because	because	SCONJ
ftr-367	856	11	the	the	DET
ftr-367	856	12	bush	bush	PROPN
ftr-367	856	13	administration	administration	NOUN
ftr-367	856	14	packaged	package	VERB
ftr-367	856	15	the	the	DET
ftr-367	856	16	rsa	rsa	PROPN
ftr-367	856	17	and	and	CCONJ
ftr-367	856	18	lsa	lsa	PROPN
ftr-367	856	19	not	not	PART
ftr-367	856	20	as	as	ADP
ftr-367	856	21	a	a	DET
ftr-367	856	22	step	step	NOUN
ftr-367	856	23	toward	toward	ADP
ftr-367	856	24	a	a	DET
ftr-367	856	25	consumption	consumption	NOUN
ftr-367	856	26	tax	tax	NOUN
ftr-367	856	27	that	that	PRON
ftr-367	856	28	might	might	AUX
ftr-367	856	29	diminish	diminish	VERB
ftr-367	856	30	the	the	DET
ftr-367	856	31	retirement	retirement	NOUN
ftr-367	856	32	security	security	NOUN
ftr-367	856	33	of	of	ADP
ftr-367	856	34	low	low	ADJ
ftr-367	856	35	and	and	CCONJ
ftr-367	856	36	moderate	moderate	ADJ
ftr-367	856	37	wage	wage	NOUN
ftr-367	856	38	earners	earner	NOUN
ftr-367	856	39	but	but	CCONJ
ftr-367	856	40	as	as	ADP
ftr-367	856	41	a	a	DET
ftr-367	856	42	self	self	NOUN
ftr-367	856	43	-	-	PUNCT
ftr-367	856	44	contained	contain	VERB
ftr-367	856	45	means	mean	NOUN
ftr-367	856	46	of	of	ADP
ftr-367	856	47	increasing	increase	VERB
ftr-367	856	48	savings	saving	NOUN
ftr-367	856	49	,	,	PUNCT
ftr-367	856	50	including	include	VERB
ftr-367	856	51	retirement	retirement	NOUN
ftr-367	856	52	savings	saving	NOUN
ftr-367	856	53	,	,	PUNCT
ftr-367	856	54	for	for	ADP
ftr-367	856	55	all	all	DET
ftr-367	856	56	americans	americans	PROPN
ftr-367	856	57	.	.	PUNCT
ftr-367	857	1	163	163	NUM
ftr-367	857	2	.	.	PUNCT
ftr-367	858	1	karen	karen	PROPN
ftr-367	858	2	c.	c.	PROPN
ftr-367	858	3	burke	burke	PROPN
ftr-367	858	4	and	and	CCONJ
ftr-367	858	5	grayson	grayson	PROPN
ftr-367	858	6	m.	m.	PROPN
ftr-367	859	1	p.	p.	PROPN
ftr-367	859	2	mccouch	mccouch	PROPN
ftr-367	859	3	,	,	PUNCT
ftr-367	859	4	lipstick	lipstick	NOUN
ftr-367	859	5	,	,	PUNCT
ftr-367	859	6	light	light	ADJ
ftr-367	859	7	beer	beer	NOUN
ftr-367	859	8	,	,	PUNCT
ftr-367	859	9	and	and	CCONJ
ftr-367	859	10	back	back	ADV
ftr-367	859	11	-	-	PUNCT
ftr-367	859	12	loaded	load	VERB
ftr-367	859	13	savings	saving	NOUN
ftr-367	859	14	accounts	account	NOUN
ftr-367	859	15	,	,	PUNCT
ftr-367	859	16	25	25	NUM
ftr-367	859	17	va	va	NOUN
ftr-367	859	18	.	.	PUNCT
ftr-367	860	1	tax	tax	PROPN
ftr-367	860	2	rev	rev	PROPN
ftr-367	860	3	.	.	PROPN
ftr-367	860	4	1101	1101	NUM
ftr-367	860	5	,	,	PUNCT
ftr-367	860	6	1136	1136	NUM
ftr-367	860	7	et	et	NOUN
ftr-367	860	8	.	.	PUNCT
ftr-367	860	9	seq	seq	PROPN
ftr-367	860	10	.	.	PUNCT
ftr-367	861	1	(	(	PUNCT
ftr-367	861	2	2006)(excellent	2006)(excellent	NUM
ftr-367	861	3	discussion	discussion	NOUN
ftr-367	861	4	of	of	ADP
ftr-367	861	5	these	these	DET
ftr-367	861	6	and	and	CCONJ
ftr-367	861	7	other	other	ADJ
ftr-367	861	8	issues	issue	NOUN
ftr-367	861	9	)	)	PUNCT
ftr-367	861	10	.	.	PUNCT
ftr-367	862	1	164	164	NUM
ftr-367	862	2	.	.	PUNCT
ftr-367	863	1	see	see	VERB
ftr-367	863	2	,	,	PUNCT
ftr-367	863	3	generally	generally	ADV
ftr-367	863	4	,	,	PUNCT
ftr-367	863	5	dallas	dallas	PROPN
ftr-367	863	6	l.	l.	PROPN
ftr-367	863	7	salisbury	salisbury	PROPN
ftr-367	863	8	(	(	PUNCT
ftr-367	863	9	ed	ed	NOUN
ftr-367	863	10	)	)	PUNCT
ftr-367	863	11	,	,	PUNCT
ftr-367	863	12	tax	tax	NOUN
ftr-367	863	13	reform	reform	NOUN
ftr-367	863	14	/	/	SYM
ftr-367	863	15	implications	implication	NOUN
ftr-367	863	16	for	for	ADP
ftr-367	863	17	economic	economic	ADJ
ftr-367	863	18	security	security	NOUN
ftr-367	863	19	and	and	CCONJ
ftr-367	863	20	employee	employee	NOUN
ftr-367	863	21	benefits	benefit	NOUN
ftr-367	863	22	(	(	PUNCT
ftr-367	863	23	employee	employee	NOUN
ftr-367	863	24	benefit	benefit	NOUN
ftr-367	863	25	research	research	PROPN
ftr-367	863	26	institute	institute	NOUN
ftr-367	863	27	1997	1997	NUM
ftr-367	863	28	)	)	PUNCT
ftr-367	863	29	.	.	PUNCT
ftr-367	864	1	165	165	NUM
ftr-367	864	2	.	.	PUNCT
ftr-367	865	1	i	i	PRON
ftr-367	865	2	d.	d.	PROPN
ftr-367	865	3	158	158	NUM
ftr-367	865	4	florida	florida	PROPN
ftr-367	865	5	tax	tax	PROPN
ftr-367	865	6	review	review	NOUN
ftr-367	866	1	[	[	X
ftr-367	866	2	vol	vol	NOUN
ftr-367	866	3	.	.	PUNCT
ftr-367	866	4	9:2	9:2	NUM
ftr-367	867	1	the	the	DET
ftr-367	867	2	second	second	ADJ
ftr-367	867	3	broad	broad	ADJ
ftr-367	867	4	theme	theme	NOUN
ftr-367	867	5	of	of	ADP
ftr-367	867	6	the	the	DET
ftr-367	867	7	bush	bush	PROPN
ftr-367	867	8	proposals	proposal	NOUN
ftr-367	867	9	is	be	AUX
ftr-367	867	10	the	the	DET
ftr-367	867	11	emphasis	emphasis	NOUN
ftr-367	867	12	on	on	ADP
ftr-367	867	13	individual	individual	ADJ
ftr-367	867	14	wealth	wealth	NOUN
ftr-367	867	15	creation	creation	NOUN
ftr-367	867	16	in	in	ADP
ftr-367	867	17	contrast	contrast	NOUN
ftr-367	867	18	to	to	ADP
ftr-367	867	19	a	a	DET
ftr-367	867	20	social	social	ADJ
ftr-367	867	21	contract	contract	NOUN
ftr-367	867	22	in	in	ADP
ftr-367	867	23	which	which	PRON
ftr-367	867	24	wage	wage	NOUN
ftr-367	867	25	earners	earner	NOUN
ftr-367	867	26	are	be	AUX
ftr-367	867	27	assured	assure	VERB
ftr-367	867	28	adequate	adequate	ADJ
ftr-367	867	29	income	income	NOUN
ftr-367	867	30	security	security	NOUN
ftr-367	867	31	in	in	ADP
ftr-367	867	32	retirement	retirement	NOUN
ftr-367	867	33	.	.	PUNCT
ftr-367	868	1	this	this	DET
ftr-367	868	2	preference	preference	NOUN
ftr-367	868	3	for	for	ADP
ftr-367	868	4	individual	individual	ADJ
ftr-367	868	5	wealth	wealth	NOUN
ftr-367	868	6	creation	creation	NOUN
ftr-367	868	7	verses	verses	ADP
ftr-367	868	8	social	social	ADJ
ftr-367	868	9	contract	contract	NOUN
ftr-367	868	10	is	be	AUX
ftr-367	868	11	more	more	ADV
ftr-367	868	12	manifest	manifest	ADJ
ftr-367	868	13	in	in	ADP
ftr-367	868	14	the	the	DET
ftr-367	868	15	proposals	proposal	NOUN
ftr-367	868	16	by	by	ADP
ftr-367	868	17	the	the	DET
ftr-367	868	18	bush	bush	PROPN
ftr-367	868	19	administration	administration	NOUN
ftr-367	868	20	,	,	PUNCT
ftr-367	868	21	and	and	CCONJ
ftr-367	868	22	others	other	NOUN
ftr-367	868	23	,	,	PUNCT
ftr-367	868	24	to	to	PART
ftr-367	868	25	convert	convert	VERB
ftr-367	868	26	,	,	PUNCT
ftr-367	868	27	at	at	ADP
ftr-367	868	28	least	least	ADJ
ftr-367	868	29	partly	partly	ADV
ftr-367	868	30	,	,	PUNCT
ftr-367	868	31	the	the	DET
ftr-367	868	32	social	social	ADJ
ftr-367	868	33	security	security	NOUN
ftr-367	868	34	system	system	NOUN
ftr-367	868	35	from	from	ADP
ftr-367	868	36	a	a	DET
ftr-367	868	37	defined	define	VERB
ftr-367	868	38	benefit	benefit	NOUN
ftr-367	868	39	plan	plan	NOUN
ftr-367	868	40	to	to	ADP
ftr-367	868	41	a	a	DET
ftr-367	868	42	defined	define	VERB
ftr-367	868	43	contribution	contribution	NOUN
ftr-367	868	44	plan	plan	NOUN
ftr-367	868	45	.	.	PUNCT
ftr-367	869	1	but	but	CCONJ
ftr-367	869	2	the	the	DET
ftr-367	869	3	private	private	ADJ
ftr-367	869	4	pension	pension	NOUN
ftr-367	869	5	system	system	NOUN
ftr-367	869	6	,	,	PUNCT
ftr-367	869	7	which	which	PRON
ftr-367	869	8	the	the	DET
ftr-367	869	9	bush	bush	PROPN
ftr-367	869	10	proposals	proposal	NOUN
ftr-367	869	11	would	would	AUX
ftr-367	869	12	weaken	weaken	VERB
ftr-367	869	13	,	,	PUNCT
ftr-367	869	14	also	also	ADV
ftr-367	869	15	exhibits	exhibit	VERB
ftr-367	869	16	important	important	ADJ
ftr-367	869	17	social	social	ADJ
ftr-367	869	18	-	-	PUNCT
ftr-367	869	19	insurance	insurance	NOUN
ftr-367	869	20	elements	element	NOUN
ftr-367	869	21	.	.	PUNCT
ftr-367	870	1	in	in	ADP
ftr-367	870	2	private	private	ADJ
ftr-367	870	3	-	-	PUNCT
ftr-367	870	4	sector	sector	NOUN
ftr-367	870	5	defined	define	VERB
ftr-367	870	6	benefit	benefit	NOUN
ftr-367	870	7	plans	plan	NOUN
ftr-367	870	8	,	,	PUNCT
ftr-367	870	9	for	for	ADP
ftr-367	870	10	example	example	NOUN
ftr-367	870	11	,	,	PUNCT
ftr-367	870	12	benefits	benefit	VERB
ftr-367	870	13	historically	historically	ADV
ftr-367	870	14	if	if	SCONJ
ftr-367	870	15	not	not	PART
ftr-367	870	16	still	still	ADV
ftr-367	870	17	customarily	customarily	ADV
ftr-367	870	18	are	be	AUX
ftr-367	870	19	distributed	distribute	VERB
ftr-367	870	20	in	in	ADP
ftr-367	870	21	annuity	annuity	NOUN
ftr-367	870	22	form	form	NOUN
ftr-367	870	23	,	,	PUNCT
ftr-367	870	24	thus	thus	ADV
ftr-367	870	25	socializing	socialize	VERB
ftr-367	870	26	the	the	DET
ftr-367	870	27	mortality	mortality	NOUN
ftr-367	870	28	risk	risk	NOUN
ftr-367	870	29	among	among	ADP
ftr-367	870	30	the	the	DET
ftr-367	870	31	employee	employee	NOUN
ftr-367	870	32	group	group	NOUN
ftr-367	870	33	and	and	CCONJ
ftr-367	870	34	limiting	limit	VERB
ftr-367	870	35	the	the	DET
ftr-367	870	36	extent	extent	NOUN
ftr-367	870	37	to	to	PART
ftr-367	870	38	which	which	PRON
ftr-367	870	39	benefits	benefit	NOUN
ftr-367	870	40	can	can	AUX
ftr-367	870	41	be	be	AUX
ftr-367	870	42	converted	convert	VERB
ftr-367	870	43	from	from	ADP
ftr-367	870	44	retirement	retirement	NOUN
ftr-367	870	45	income	income	NOUN
ftr-367	870	46	to	to	ADP
ftr-367	870	47	unrestricted	unrestricted	ADJ
ftr-367	870	48	and	and	CCONJ
ftr-367	870	49	freely	freely	ADV
ftr-367	870	50	transferable	transferable	ADJ
ftr-367	870	51	wealth	wealth	NOUN
ftr-367	870	52	.	.	PUNCT
ftr-367	871	1	defined	define	VERB
ftr-367	871	2	benefit	benefit	NOUN
ftr-367	871	3	plans	plan	NOUN
ftr-367	871	4	also	also	ADV
ftr-367	871	5	limit	limit	VERB
ftr-367	871	6	the	the	DET
ftr-367	871	7	extent	extent	NOUN
ftr-367	871	8	to	to	PART
ftr-367	871	9	which	which	PRON
ftr-367	871	10	employees	employee	NOUN
ftr-367	871	11	are	be	AUX
ftr-367	871	12	subject	subject	ADJ
ftr-367	871	13	to	to	ADP
ftr-367	871	14	investment	investment	NOUN
ftr-367	871	15	risk	risk	NOUN
ftr-367	871	16	,	,	PUNCT
ftr-367	871	17	both	both	CCONJ
ftr-367	871	18	by	by	ADP
ftr-367	871	19	the	the	DET
ftr-367	871	20	employer	employer	NOUN
ftr-367	871	21	’s	’s	PART
ftr-367	871	22	assumption	assumption	NOUN
ftr-367	871	23	of	of	ADP
ftr-367	871	24	that	that	DET
ftr-367	871	25	risk	risk	NOUN
ftr-367	871	26	and	and	CCONJ
ftr-367	871	27	by	by	ADP
ftr-367	871	28	mandatory	mandatory	ADJ
ftr-367	871	29	benefit	benefit	NOUN
ftr-367	871	30	insurance	insurance	NOUN
ftr-367	871	31	through	through	ADP
ftr-367	871	32	the	the	DET
ftr-367	871	33	pension	pension	NOUN
ftr-367	871	34	benefit	benefit	NOUN
ftr-367	871	35	guaranty	guaranty	NOUN
ftr-367	871	36	corporation	corporation	NOUN
ftr-367	871	37	.	.	PUNCT
ftr-367	872	1	all	all	DET
ftr-367	872	2	plans	plan	NOUN
ftr-367	872	3	limit	limit	VERB
ftr-367	872	4	the	the	DET
ftr-367	872	5	ability	ability	NOUN
ftr-367	872	6	of	of	ADP
ftr-367	872	7	employees	employee	NOUN
ftr-367	872	8	to	to	PART
ftr-367	872	9	use	use	VERB
ftr-367	872	10	resources	resource	NOUN
ftr-367	872	11	prior	prior	ADV
ftr-367	872	12	to	to	ADP
ftr-367	872	13	retirement	retirement	NOUN
ftr-367	872	14	,	,	PUNCT
ftr-367	872	15	and	and	CCONJ
ftr-367	872	16	minimum	minimum	ADJ
ftr-367	872	17	distribution	distribution	NOUN
ftr-367	872	18	rules	rule	NOUN
ftr-367	872	19	moderate	moderate	VERB
ftr-367	872	20	the	the	DET
ftr-367	872	21	use	use	NOUN
ftr-367	872	22	of	of	ADP
ftr-367	872	23	plan	plan	NOUN
ftr-367	872	24	tax	tax	NOUN
ftr-367	872	25	deferral	deferral	NOUN
ftr-367	872	26	to	to	PART
ftr-367	872	27	build	build	VERB
ftr-367	872	28	tax	tax	NOUN
ftr-367	872	29	-	-	PUNCT
ftr-367	872	30	advantaged	advantaged	ADJ
ftr-367	872	31	estates	estate	NOUN
ftr-367	872	32	(	(	PUNCT
ftr-367	872	33	thus	thus	ADV
ftr-367	872	34	helping	help	VERB
ftr-367	872	35	channel	channel	NOUN
ftr-367	872	36	tax	tax	NOUN
ftr-367	872	37	benefits	benefit	NOUN
ftr-367	872	38	to	to	ADP
ftr-367	872	39	the	the	DET
ftr-367	872	40	production	production	NOUN
ftr-367	872	41	of	of	ADP
ftr-367	872	42	retirement	retirement	NOUN
ftr-367	872	43	income	income	NOUN
ftr-367	872	44	)	)	PUNCT
ftr-367	872	45	.	.	PUNCT
ftr-367	873	1	finally	finally	ADV
ftr-367	873	2	,	,	PUNCT
ftr-367	873	3	and	and	CCONJ
ftr-367	873	4	most	most	ADV
ftr-367	873	5	important	important	ADJ
ftr-367	873	6	,	,	PUNCT
ftr-367	873	7	the	the	DET
ftr-367	873	8	nondiscrimination	nondiscrimination	NOUN
ftr-367	873	9	rules	rule	NOUN
ftr-367	873	10	ensure	ensure	VERB
ftr-367	873	11	that	that	SCONJ
ftr-367	873	12	at	at	ADV
ftr-367	873	13	least	least	ADJ
ftr-367	873	14	some	some	PRON
ftr-367	873	15	of	of	ADP
ftr-367	873	16	the	the	DET
ftr-367	873	17	tax	tax	NOUN
ftr-367	873	18	benefits	benefit	NOUN
ftr-367	873	19	that	that	PRON
ftr-367	873	20	plans	plan	NOUN
ftr-367	873	21	enjoy	enjoy	VERB
ftr-367	873	22	are	be	AUX
ftr-367	873	23	used	use	VERB
ftr-367	873	24	to	to	PART
ftr-367	873	25	create	create	VERB
ftr-367	873	26	retirement	retirement	NOUN
ftr-367	873	27	income	income	NOUN
ftr-367	873	28	for	for	ADP
ftr-367	873	29	moderate	moderate	ADJ
ftr-367	873	30	income	income	NOUN
ftr-367	873	31	wage	wage	NOUN
ftr-367	873	32	earners	earner	NOUN
ftr-367	873	33	.	.	PUNCT
ftr-367	874	1	i	i	PRON
ftr-367	874	2	do	do	AUX
ftr-367	874	3	not	not	PART
ftr-367	874	4	argue	argue	VERB
ftr-367	874	5	that	that	SCONJ
ftr-367	874	6	the	the	DET
ftr-367	874	7	private	private	ADJ
ftr-367	874	8	pension	pension	NOUN
ftr-367	874	9	system	system	NOUN
ftr-367	874	10	is	be	AUX
ftr-367	874	11	primarily	primarily	ADV
ftr-367	874	12	a	a	DET
ftr-367	874	13	system	system	NOUN
ftr-367	874	14	of	of	ADP
ftr-367	874	15	social	social	ADJ
ftr-367	874	16	insurance	insurance	NOUN
ftr-367	874	17	,	,	PUNCT
ftr-367	874	18	only	only	ADV
ftr-367	874	19	that	that	SCONJ
ftr-367	874	20	it	it	PRON
ftr-367	874	21	has	have	VERB
ftr-367	874	22	some	some	DET
ftr-367	874	23	elements	element	NOUN
ftr-367	874	24	of	of	ADP
ftr-367	874	25	such	such	DET
ftr-367	874	26	a	a	DET
ftr-367	874	27	system	system	NOUN
ftr-367	874	28	.	.	PUNCT
ftr-367	875	1	indeed	indeed	ADV
ftr-367	875	2	,	,	PUNCT
ftr-367	875	3	with	with	ADP
ftr-367	875	4	the	the	DET
ftr-367	875	5	strong	strong	ADJ
ftr-367	875	6	movement	movement	NOUN
ftr-367	875	7	toward	toward	ADP
ftr-367	875	8	defined	define	VERB
ftr-367	875	9	contribution	contribution	NOUN
ftr-367	875	10	plans	plan	NOUN
ftr-367	875	11	,	,	PUNCT
ftr-367	875	12	and	and	CCONJ
ftr-367	875	13	within	within	ADP
ftr-367	875	14	that	that	DET
ftr-367	875	15	trend	trend	NOUN
ftr-367	875	16	toward	toward	ADP
ftr-367	875	17	401(k	401(k	NOUN
ftr-367	875	18	)	)	PUNCT
ftr-367	875	19	plans	plan	NOUN
ftr-367	875	20	in	in	ADP
ftr-367	875	21	particular	particular	ADJ
ftr-367	875	22	,	,	PUNCT
ftr-367	875	23	the	the	DET
ftr-367	875	24	private	private	ADJ
ftr-367	875	25	pension	pension	NOUN
ftr-367	875	26	system	system	NOUN
ftr-367	875	27	also	also	ADV
ftr-367	875	28	reflects	reflect	VERB
ftr-367	875	29	themes	theme	NOUN
ftr-367	875	30	of	of	ADP
ftr-367	875	31	individual	individual	ADJ
ftr-367	875	32	responsibility	responsibility	NOUN
ftr-367	875	33	and	and	CCONJ
ftr-367	875	34	wealth	wealth	NOUN
ftr-367	875	35	creation	creation	NOUN
ftr-367	875	36	.	.	PUNCT
ftr-367	876	1	166	166	NUM
ftr-367	876	2	the	the	DET
ftr-367	876	3	private	private	ADJ
ftr-367	876	4	pension	pension	NOUN
ftr-367	876	5	system	system	NOUN
ftr-367	876	6	,	,	PUNCT
ftr-367	876	7	then	then	ADV
ftr-367	876	8	,	,	PUNCT
ftr-367	876	9	is	be	AUX
ftr-367	876	10	probably	probably	ADV
ftr-367	876	11	best	well	ADV
ftr-367	876	12	understood	understand	VERB
ftr-367	876	13	as	as	ADP
ftr-367	876	14	a	a	DET
ftr-367	876	15	hybrid	hybrid	ADJ
ftr-367	876	16	system	system	NOUN
ftr-367	876	17	combining	combine	VERB
ftr-367	876	18	ideas	idea	NOUN
ftr-367	876	19	of	of	ADP
ftr-367	876	20	collective	collective	ADJ
ftr-367	876	21	and	and	CCONJ
ftr-367	876	22	individual	individual	ADJ
ftr-367	876	23	responsibility	responsibility	NOUN
ftr-367	876	24	,	,	PUNCT
ftr-367	876	25	and	and	CCONJ
ftr-367	876	26	the	the	DET
ftr-367	876	27	creation	creation	NOUN
ftr-367	876	28	of	of	ADP
ftr-367	876	29	retirement	retirement	NOUN
ftr-367	876	30	income	income	NOUN
ftr-367	876	31	and	and	CCONJ
ftr-367	876	32	of	of	ADP
ftr-367	876	33	wealth	wealth	NOUN
ftr-367	876	34	generally	generally	ADV
ftr-367	876	35	.	.	PUNCT
ftr-367	877	1	bush	bush	PROPN
ftr-367	877	2	’s	’s	PART
ftr-367	877	3	proposals	proposal	NOUN
ftr-367	877	4	would	would	AUX
ftr-367	877	5	nudge	nudge	VERB
ftr-367	877	6	,	,	PUNCT
ftr-367	877	7	or	or	CCONJ
ftr-367	877	8	perhaps	perhaps	ADV
ftr-367	877	9	shove	shove	VERB
ftr-367	877	10	,	,	PUNCT
ftr-367	877	11	the	the	DET
ftr-367	877	12	system	system	NOUN
ftr-367	877	13	’s	’s	PART
ftr-367	877	14	emphasis	emphasis	NOUN
ftr-367	877	15	further	far	ADV
ftr-367	877	16	toward	toward	ADP
ftr-367	877	17	individual	individual	ADJ
ftr-367	877	18	responsibility	responsibility	NOUN
ftr-367	877	19	and	and	CCONJ
ftr-367	877	20	creation	creation	NOUN
ftr-367	877	21	of	of	ADP
ftr-367	877	22	wealth	wealth	NOUN
ftr-367	877	23	.	.	PUNCT
ftr-367	878	1	whether	whether	SCONJ
ftr-367	878	2	this	this	PRON
ftr-367	878	3	is	be	AUX
ftr-367	878	4	a	a	DET
ftr-367	878	5	good	good	ADJ
ftr-367	878	6	thing	thing	NOUN
ftr-367	878	7	or	or	CCONJ
ftr-367	878	8	a	a	DET
ftr-367	878	9	bad	bad	ADJ
ftr-367	878	10	thing	thing	NOUN
ftr-367	878	11	is	be	AUX
ftr-367	878	12	open	open	ADJ
ftr-367	878	13	to	to	AUX
ftr-367	878	14	debate	debate	VERB
ftr-367	878	15	,	,	PUNCT
ftr-367	878	16	and	and	CCONJ
ftr-367	878	17	like	like	ADP
ftr-367	878	18	the	the	DET
ftr-367	878	19	debate	debate	NOUN
ftr-367	878	20	about	about	ADP
ftr-367	878	21	the	the	DET
ftr-367	878	22	proper	proper	ADJ
ftr-367	878	23	tax	tax	NOUN
ftr-367	878	24	base	base	NOUN
ftr-367	878	25	,	,	PUNCT
ftr-367	878	26	has	have	VERB
ftr-367	878	27	no	no	DET
ftr-367	878	28	correct	correct	ADJ
ftr-367	878	29	answer	answer	NOUN
ftr-367	878	30	,	,	PUNCT
ftr-367	878	31	although	although	SCONJ
ftr-367	878	32	few	few	ADJ
ftr-367	878	33	readers	reader	NOUN
ftr-367	878	34	of	of	ADP
ftr-367	878	35	this	this	DET
ftr-367	878	36	article	article	NOUN
ftr-367	878	37	will	will	AUX
ftr-367	878	38	mistake	mistake	VERB
ftr-367	878	39	on	on	ADP
ftr-367	878	40	which	which	DET
ftr-367	878	41	side	side	NOUN
ftr-367	878	42	of	of	ADP
ftr-367	878	43	the	the	DET
ftr-367	878	44	debate	debate	NOUN
ftr-367	878	45	my	my	PRON
ftr-367	878	46	own	own	ADJ
ftr-367	878	47	allegiance	allegiance	NOUN
ftr-367	878	48	lies	lie	VERB
ftr-367	878	49	.	.	PUNCT
ftr-367	879	1	what	what	PRON
ftr-367	879	2	i	i	PRON
ftr-367	879	3	do	do	AUX
ftr-367	879	4	not	not	PART
ftr-367	879	5	think	think	VERB
ftr-367	879	6	is	be	AUX
ftr-367	879	7	fairly	fairly	ADV
ftr-367	879	8	debatable	debatable	ADJ
ftr-367	879	9	is	be	AUX
ftr-367	879	10	that	that	SCONJ
ftr-367	879	11	as	as	SCONJ
ftr-367	879	12	we	we	PRON
ftr-367	879	13	move	move	VERB
ftr-367	879	14	toward	toward	ADP
ftr-367	879	15	individual	individual	ADJ
ftr-367	879	16	responsibility	responsibility	NOUN
ftr-367	879	17	and	and	CCONJ
ftr-367	879	18	wealth	wealth	NOUN
ftr-367	879	19	creation	creation	NOUN
ftr-367	879	20	,	,	PUNCT
ftr-367	879	21	we	we	PRON
ftr-367	879	22	move	move	VERB
ftr-367	879	23	further	far	ADV
ftr-367	879	24	from	from	ADP
ftr-367	879	25	the	the	DET
ftr-367	879	26	ideal	ideal	NOUN
ftr-367	879	27	of	of	ADP
ftr-367	879	28	universal	universal	ADJ
ftr-367	879	29	retirement	retirement	NOUN
ftr-367	879	30	income	income	NOUN
ftr-367	879	31	security	security	NOUN
ftr-367	879	32	.	.	PUNCT
ftr-367	880	1	the	the	DET
ftr-367	880	2	white	white	PROPN
ftr-367	880	3	house	house	PROPN
ftr-367	880	4	,	,	PUNCT
ftr-367	880	5	however	however	ADV
ftr-367	880	6	,	,	PUNCT
ftr-367	880	7	pretends	pretend	VERB
ftr-367	880	8	otherwise	otherwise	ADV
ftr-367	880	9	,	,	PUNCT
ftr-367	880	10	justifying	justify	VERB
ftr-367	880	11	its	its	PRON
ftr-367	880	12	proposals	proposal	NOUN
ftr-367	880	13	as	as	ADP
ftr-367	880	14	a	a	DET
ftr-367	880	15	means	means	NOUN
ftr-367	880	16	for	for	ADP
ftr-367	880	17	increasing	increase	VERB
ftr-367	880	18	166	166	NUM
ftr-367	880	19	.	.	PUNCT
ftr-367	881	1	see	see	VERB
ftr-367	881	2	,	,	PUNCT
ftr-367	881	3	colleen	colleen	PROPN
ftr-367	881	4	e.	e.	PROPN
ftr-367	881	5	medill	medill	PROPN
ftr-367	881	6	,	,	PUNCT
ftr-367	881	7	the	the	DET
ftr-367	881	8	individual	individual	ADJ
ftr-367	881	9	responsibility	responsibility	NOUN
ftr-367	881	10	model	model	NOUN
ftr-367	881	11	of	of	ADP
ftr-367	881	12	retirement	retirement	NOUN
ftr-367	881	13	plans	plan	NOUN
ftr-367	881	14	today	today	NOUN
ftr-367	881	15	:	:	PUNCT
ftr-367	881	16	conforming	conform	VERB
ftr-367	881	17	erisa	erisa	NOUN
ftr-367	881	18	policy	policy	NOUN
ftr-367	881	19	to	to	ADP
ftr-367	881	20	reality	reality	NOUN
ftr-367	881	21	,	,	PUNCT
ftr-367	881	22	49	49	NUM
ftr-367	881	23	emory	emory	PROPN
ftr-367	881	24	l.	l.	PROPN
ftr-367	881	25	j.	j.	PROPN
ftr-367	881	26	1	1	NUM
ftr-367	881	27	(	(	PUNCT
ftr-367	881	28	2000	2000	NUM
ftr-367	881	29	)	)	PUNCT
ftr-367	881	30	.	.	PUNCT
ftr-367	882	1	2008	2008	NUM
ftr-367	882	2	]	]	PUNCT
ftr-367	883	1	slouching	slouch	VERB
ftr-367	883	2	towards	towards	ADP
ftr-367	883	3	a	a	DET
ftr-367	883	4	consumption	consumption	NOUN
ftr-367	883	5	tax	tax	NOUN
ftr-367	883	6	159	159	NUM
ftr-367	883	7	retirement	retirement	NOUN
ftr-367	883	8	savings	saving	NOUN
ftr-367	883	9	among	among	ADP
ftr-367	883	10	all	all	DET
ftr-367	883	11	americans	americans	PROPN
ftr-367	883	12	,	,	PUNCT
ftr-367	883	13	including	include	VERB
ftr-367	883	14	those	those	PRON
ftr-367	883	15	with	with	ADP
ftr-367	883	16	low	low	ADJ
ftr-367	883	17	and	and	CCONJ
ftr-367	883	18	moderate	moderate	ADJ
ftr-367	883	19	income	income	NOUN
ftr-367	883	20	.	.	PUNCT
ftr-367	884	1	if	if	SCONJ
ftr-367	884	2	adopted	adopt	VERB
ftr-367	884	3	,	,	PUNCT
ftr-367	884	4	it	it	PRON
ftr-367	884	5	would	would	AUX
ftr-367	884	6	be	be	AUX
ftr-367	884	7	a	a	DET
ftr-367	884	8	national	national	ADJ
ftr-367	884	9	catastrophe	catastrophe	NOUN
ftr-367	884	10	for	for	ADP
ftr-367	884	11	some	some	DET
ftr-367	884	12	such	such	ADJ
ftr-367	884	13	individuals	individual	NOUN
ftr-367	884	14	as	as	SCONJ
ftr-367	884	15	they	they	PRON
ftr-367	884	16	enter	enter	VERB
ftr-367	884	17	retirement	retirement	NOUN
ftr-367	884	18	unless	unless	SCONJ
ftr-367	884	19	we	we	PRON
ftr-367	884	20	simultaneously	simultaneously	ADV
ftr-367	884	21	adopt	adopt	VERB
ftr-367	884	22	new	new	ADJ
ftr-367	884	23	approaches	approach	NOUN
ftr-367	884	24	to	to	PART
ftr-367	884	25	help	help	VERB
ftr-367	884	26	them	they	PRON
ftr-367	884	27	save	save	VERB
ftr-367	884	28	for	for	ADP
ftr-367	884	29	retirement	retirement	NOUN
ftr-367	884	30	.	.	PUNCT
ftr-367	885	1	vi	vi	X
ftr-367	885	2	.	.	PUNCT
ftr-367	886	1	the	the	DET
ftr-367	886	2	ersa	ersa	PROPN
ftr-367	886	3	and	and	CCONJ
ftr-367	886	4	national	national	ADJ
ftr-367	886	5	retirement	retirement	NOUN
ftr-367	886	6	policy	policy	NOUN
ftr-367	886	7	our	our	PRON
ftr-367	886	8	current	current	ADJ
ftr-367	886	9	retirement	retirement	NOUN
ftr-367	886	10	system	system	NOUN
ftr-367	886	11	is	be	AUX
ftr-367	886	12	famously	famously	ADV
ftr-367	886	13	,	,	PUNCT
ftr-367	886	14	and	and	CCONJ
ftr-367	886	15	inaccurately	inaccurately	ADV
ftr-367	886	16	,	,	PUNCT
ftr-367	886	17	likened	liken	VERB
ftr-367	886	18	to	to	ADP
ftr-367	886	19	a	a	DET
ftr-367	886	20	three	three	NUM
ftr-367	886	21	-	-	PUNCT
ftr-367	886	22	legged	legged	ADJ
ftr-367	886	23	stool	stool	NOUN
ftr-367	886	24	.	.	PUNCT
ftr-367	887	1	167	167	NUM
ftr-367	887	2	the	the	DET
ftr-367	887	3	stool	stool	NOUN
ftr-367	887	4	’s	’s	PART
ftr-367	887	5	purported	purport	VERB
ftr-367	887	6	legs	leg	NOUN
ftr-367	887	7	are	be	AUX
ftr-367	887	8	social	social	ADJ
ftr-367	887	9	security	security	NOUN
ftr-367	887	10	,	,	PUNCT
ftr-367	887	11	employer	employer	NOUN
ftr-367	887	12	pensions	pension	NOUN
ftr-367	887	13	,	,	PUNCT
ftr-367	887	14	and	and	CCONJ
ftr-367	887	15	private	private	ADJ
ftr-367	887	16	savings	saving	NOUN
ftr-367	887	17	.	.	PUNCT
ftr-367	888	1	the	the	DET
ftr-367	888	2	stool	stool	NOUN
ftr-367	888	3	,	,	PUNCT
ftr-367	888	4	such	such	ADJ
ftr-367	888	5	as	as	SCONJ
ftr-367	888	6	it	it	PRON
ftr-367	888	7	is	be	AUX
ftr-367	888	8	,	,	PUNCT
ftr-367	888	9	is	be	AUX
ftr-367	888	10	not	not	PART
ftr-367	888	11	sturdy	sturdy	ADJ
ftr-367	888	12	.	.	PUNCT
ftr-367	889	1	many	many	ADJ
ftr-367	889	2	americans	americans	PROPN
ftr-367	889	3	accumulate	accumulate	VERB
ftr-367	889	4	little	little	ADJ
ftr-367	889	5	in	in	ADP
ftr-367	889	6	the	the	DET
ftr-367	889	7	way	way	NOUN
ftr-367	889	8	of	of	ADP
ftr-367	889	9	private	private	ADJ
ftr-367	889	10	savings	saving	NOUN
ftr-367	889	11	,	,	PUNCT
ftr-367	889	12	and	and	CCONJ
ftr-367	889	13	fewer	few	ADJ
ftr-367	889	14	than	than	ADP
ftr-367	889	15	half	half	NOUN
ftr-367	889	16	of	of	ADP
ftr-367	889	17	americans	americans	PROPN
ftr-367	889	18	in	in	ADP
ftr-367	889	19	the	the	DET
ftr-367	889	20	private	private	ADJ
ftr-367	889	21	work	work	NOUN
ftr-367	889	22	force	force	NOUN
ftr-367	889	23	will	will	AUX
ftr-367	889	24	receive	receive	VERB
ftr-367	889	25	benefits	benefit	NOUN
ftr-367	889	26	,	,	PUNCT
ftr-367	889	27	and	and	CCONJ
ftr-367	889	28	a	a	DET
ftr-367	889	29	much	much	ADV
ftr-367	889	30	smaller	small	ADJ
ftr-367	889	31	percentage	percentage	NOUN
ftr-367	889	32	meaningful	meaningful	ADJ
ftr-367	889	33	benefits	benefit	NOUN
ftr-367	889	34	,	,	PUNCT
ftr-367	889	35	from	from	ADP
ftr-367	889	36	employer	employer	NOUN
ftr-367	889	37	-	-	PUNCT
ftr-367	889	38	sponsored	sponsor	VERB
ftr-367	889	39	retirement	retirement	NOUN
ftr-367	889	40	plans	plan	NOUN
ftr-367	889	41	.	.	PUNCT
ftr-367	890	1	thus	thus	ADV
ftr-367	890	2	,	,	PUNCT
ftr-367	890	3	for	for	ADP
ftr-367	890	4	many	many	ADJ
ftr-367	890	5	americans	american	NOUN
ftr-367	890	6	the	the	DET
ftr-367	890	7	more	more	ADV
ftr-367	890	8	accurate	accurate	ADJ
ftr-367	890	9	metaphor	metaphor	NOUN
ftr-367	890	10	might	might	AUX
ftr-367	890	11	be	be	AUX
ftr-367	890	12	a	a	DET
ftr-367	890	13	pair	pair	NOUN
ftr-367	890	14	of	of	ADP
ftr-367	890	15	stilts	stilt	NOUN
ftr-367	890	16	or	or	CCONJ
ftr-367	890	17	a	a	DET
ftr-367	890	18	pogo	pogo	NOUN
ftr-367	890	19	stick	stick	NOUN
ftr-367	890	20	.	.	PUNCT
ftr-367	891	1	and	and	CCONJ
ftr-367	891	2	social	social	ADJ
ftr-367	891	3	security	security	NOUN
ftr-367	891	4	does	do	AUX
ftr-367	891	5	not	not	PART
ftr-367	891	6	provide	provide	VERB
ftr-367	891	7	sufficient	sufficient	ADJ
ftr-367	891	8	income	income	NOUN
ftr-367	891	9	to	to	PART
ftr-367	891	10	permit	permit	VERB
ftr-367	891	11	a	a	DET
ftr-367	891	12	retiree	retiree	NOUN
ftr-367	891	13	to	to	PART
ftr-367	891	14	live	live	VERB
ftr-367	891	15	above	above	ADP
ftr-367	891	16	the	the	DET
ftr-367	891	17	poverty	poverty	NOUN
ftr-367	891	18	level	level	NOUN
ftr-367	891	19	without	without	ADP
ftr-367	891	20	some	some	DET
ftr-367	891	21	other	other	ADJ
ftr-367	891	22	sources	source	NOUN
ftr-367	891	23	of	of	ADP
ftr-367	891	24	income	income	NOUN
ftr-367	891	25	.	.	PUNCT
ftr-367	892	1	this	this	PRON
ftr-367	892	2	suggests	suggest	VERB
ftr-367	892	3	that	that	SCONJ
ftr-367	892	4	our	our	PRON
ftr-367	892	5	national	national	PROPN
ftr-367	892	6	retirement	retirement	NOUN
ftr-367	892	7	policy	policy	NOUN
ftr-367	892	8	,	,	PUNCT
ftr-367	892	9	such	such	ADJ
ftr-367	892	10	as	as	SCONJ
ftr-367	892	11	it	it	PRON
ftr-367	892	12	is	be	AUX
ftr-367	892	13	,	,	PUNCT
ftr-367	892	14	is	be	AUX
ftr-367	892	15	not	not	PART
ftr-367	892	16	much	much	ADJ
ftr-367	892	17	of	of	ADP
ftr-367	892	18	a	a	DET
ftr-367	892	19	policy	policy	NOUN
ftr-367	892	20	for	for	ADP
ftr-367	892	21	many	many	ADJ
ftr-367	892	22	working	work	VERB
ftr-367	892	23	americans	americans	PROPN
ftr-367	892	24	.	.	PUNCT
ftr-367	893	1	there	there	PRON
ftr-367	893	2	are	be	VERB
ftr-367	893	3	three	three	NUM
ftr-367	893	4	approaches	approach	NOUN
ftr-367	893	5	to	to	PART
ftr-367	893	6	improve	improve	VERB
ftr-367	893	7	national	national	ADJ
ftr-367	893	8	retirement	retirement	NOUN
ftr-367	893	9	policy	policy	NOUN
ftr-367	893	10	.	.	PUNCT
ftr-367	894	1	one	one	NUM
ftr-367	894	2	approach	approach	NOUN
ftr-367	894	3	would	would	AUX
ftr-367	894	4	consciously	consciously	ADV
ftr-367	894	5	move	move	VERB
ftr-367	894	6	us	we	PRON
ftr-367	894	7	toward	toward	ADP
ftr-367	894	8	a	a	DET
ftr-367	894	9	more	more	ADV
ftr-367	894	10	comprehensive	comprehensive	ADJ
ftr-367	894	11	system	system	NOUN
ftr-367	894	12	of	of	ADP
ftr-367	894	13	social	social	ADJ
ftr-367	894	14	insurance	insurance	NOUN
ftr-367	894	15	,	,	PUNCT
ftr-367	894	16	either	either	CCONJ
ftr-367	894	17	by	by	ADP
ftr-367	894	18	a	a	DET
ftr-367	894	19	direct	direct	ADJ
ftr-367	894	20	expansion	expansion	NOUN
ftr-367	894	21	of	of	ADP
ftr-367	894	22	the	the	DET
ftr-367	894	23	social	social	ADJ
ftr-367	894	24	security	security	NOUN
ftr-367	894	25	program	program	NOUN
ftr-367	894	26	or	or	CCONJ
ftr-367	894	27	through	through	ADP
ftr-367	894	28	a	a	DET
ftr-367	894	29	mandate	mandate	NOUN
ftr-367	894	30	for	for	SCONJ
ftr-367	894	31	employers	employer	NOUN
ftr-367	894	32	to	to	PART
ftr-367	894	33	adopt	adopt	VERB
ftr-367	894	34	retirement	retirement	NOUN
ftr-367	894	35	plans	plan	NOUN
ftr-367	894	36	satisfying	satisfy	VERB
ftr-367	894	37	certain	certain	ADJ
ftr-367	894	38	criteria	criterion	NOUN
ftr-367	894	39	(	(	PUNCT
ftr-367	894	40	or	or	CCONJ
ftr-367	894	41	a	a	DET
ftr-367	894	42	mandate	mandate	NOUN
ftr-367	894	43	for	for	SCONJ
ftr-367	894	44	employees	employee	NOUN
ftr-367	894	45	to	to	PART
ftr-367	894	46	put	put	VERB
ftr-367	894	47	aside	aside	ADV
ftr-367	894	48	a	a	DET
ftr-367	894	49	percentage	percentage	NOUN
ftr-367	894	50	of	of	ADP
ftr-367	894	51	their	their	PRON
ftr-367	894	52	income	income	NOUN
ftr-367	894	53	for	for	ADP
ftr-367	894	54	retirement	retirement	NOUN
ftr-367	894	55	)	)	PUNCT
ftr-367	894	56	.	.	PUNCT
ftr-367	895	1	the	the	DET
ftr-367	895	2	idea	idea	NOUN
ftr-367	895	3	of	of	ADP
ftr-367	895	4	a	a	DET
ftr-367	895	5	mandated	mandate	VERB
ftr-367	895	6	employer	employer	NOUN
ftr-367	895	7	system	system	NOUN
ftr-367	895	8	found	find	VERB
ftr-367	895	9	little	little	ADJ
ftr-367	895	10	political	political	ADJ
ftr-367	895	11	traction	traction	NOUN
ftr-367	895	12	in	in	ADP
ftr-367	895	13	years	year	NOUN
ftr-367	895	14	past	past	ADV
ftr-367	895	15	and	and	CCONJ
ftr-367	895	16	might	might	AUX
ftr-367	895	17	not	not	PART
ftr-367	895	18	find	find	VERB
ftr-367	895	19	much	much	ADV
ftr-367	895	20	more	more	ADJ
ftr-367	895	21	today	today	NOUN
ftr-367	895	22	.	.	PUNCT
ftr-367	896	1	168	168	NUM
ftr-367	896	2	a	a	DET
ftr-367	896	3	second	second	ADJ
ftr-367	896	4	approach	approach	NOUN
ftr-367	896	5	is	be	AUX
ftr-367	896	6	that	that	SCONJ
ftr-367	896	7	implicitly	implicitly	ADV
ftr-367	896	8	advocated	advocate	VERB
ftr-367	896	9	by	by	ADP
ftr-367	896	10	the	the	DET
ftr-367	896	11	bush	bush	PROPN
ftr-367	896	12	white	white	PROPN
ftr-367	896	13	house	house	PROPN
ftr-367	896	14	in	in	ADP
ftr-367	896	15	its	its	PRON
ftr-367	896	16	personal	personal	ADJ
ftr-367	896	17	savings	saving	NOUN
ftr-367	896	18	proposals	proposal	NOUN
ftr-367	896	19	:	:	PUNCT
ftr-367	896	20	treating	treat	VERB
ftr-367	896	21	the	the	DET
ftr-367	896	22	decision	decision	NOUN
ftr-367	896	23	to	to	PART
ftr-367	896	24	save	save	VERB
ftr-367	896	25	for	for	ADP
ftr-367	896	26	retirement	retirement	NOUN
ftr-367	896	27	as	as	ADP
ftr-367	896	28	an	an	DET
ftr-367	896	29	individual	individual	ADJ
ftr-367	896	30	decision	decision	NOUN
ftr-367	896	31	for	for	ADP
ftr-367	896	32	each	each	DET
ftr-367	896	33	american	american	ADJ
ftr-367	896	34	,	,	PUNCT
ftr-367	896	35	although	although	SCONJ
ftr-367	896	36	using	use	VERB
ftr-367	896	37	tax	tax	NOUN
ftr-367	896	38	incentives	incentive	NOUN
ftr-367	896	39	to	to	PART
ftr-367	896	40	nudge	nudge	VERB
ftr-367	896	41	tax	tax	NOUN
ftr-367	896	42	-	-	PUNCT
ftr-367	896	43	sensitive	sensitive	ADJ
ftr-367	896	44	americans	americans	PROPN
ftr-367	896	45	to	to	ADP
ftr-367	896	46	greater	great	ADJ
ftr-367	896	47	savings	saving	NOUN
ftr-367	896	48	.	.	PUNCT
ftr-367	897	1	for	for	ADP
ftr-367	897	2	the	the	DET
ftr-367	897	3	reasons	reason	NOUN
ftr-367	897	4	suggested	suggest	VERB
ftr-367	897	5	in	in	ADP
ftr-367	897	6	this	this	DET
ftr-367	897	7	paper	paper	NOUN
ftr-367	897	8	,	,	PUNCT
ftr-367	897	9	i	i	PRON
ftr-367	897	10	have	have	VERB
ftr-367	897	11	doubts	doubt	NOUN
ftr-367	897	12	about	about	ADP
ftr-367	897	13	the	the	DET
ftr-367	897	14	efficacy	efficacy	NOUN
ftr-367	897	15	of	of	ADP
ftr-367	897	16	this	this	DET
ftr-367	897	17	approach	approach	NOUN
ftr-367	897	18	.	.	PUNCT
ftr-367	898	1	i	i	PRON
ftr-367	898	2	am	be	AUX
ftr-367	898	3	,	,	PUNCT
ftr-367	898	4	however	however	ADV
ftr-367	898	5	,	,	PUNCT
ftr-367	898	6	optimistic	optimistic	ADJ
ftr-367	898	7	that	that	SCONJ
ftr-367	898	8	this	this	DET
ftr-367	898	9	approach	approach	NOUN
ftr-367	898	10	faces	face	VERB
ftr-367	898	11	political	political	ADJ
ftr-367	898	12	obstacles	obstacle	NOUN
ftr-367	898	13	as	as	ADV
ftr-367	898	14	formidable	formidable	ADJ
ftr-367	898	15	as	as	ADP
ftr-367	898	16	those	those	PRON
ftr-367	898	17	facing	face	VERB
ftr-367	898	18	the	the	DET
ftr-367	898	19	more	more	ADV
ftr-367	898	20	universal	universal	ADJ
ftr-367	898	21	system	system	NOUN
ftr-367	898	22	that	that	PRON
ftr-367	898	23	i	i	PRON
ftr-367	898	24	prefer	prefer	VERB
ftr-367	898	25	.	.	PUNCT
ftr-367	899	1	this	this	PRON
ftr-367	899	2	leaves	leave	VERB
ftr-367	899	3	a	a	DET
ftr-367	899	4	third	third	ADJ
ftr-367	899	5	approach	approach	NOUN
ftr-367	899	6	:	:	PUNCT
ftr-367	899	7	improving	improve	VERB
ftr-367	899	8	rather	rather	ADV
ftr-367	899	9	than	than	ADP
ftr-367	899	10	supplanting	supplant	VERB
ftr-367	899	11	the	the	DET
ftr-367	899	12	existing	exist	VERB
ftr-367	899	13	voluntary	voluntary	ADJ
ftr-367	899	14	employer	employer	NOUN
ftr-367	899	15	-	-	PUNCT
ftr-367	899	16	based	base	VERB
ftr-367	899	17	retirement	retirement	NOUN
ftr-367	899	18	system	system	NOUN
ftr-367	899	19	.	.	PUNCT
ftr-367	900	1	since	since	SCONJ
ftr-367	900	2	the	the	DET
ftr-367	900	3	system	system	NOUN
ftr-367	900	4	is	be	AUX
ftr-367	900	5	voluntary	voluntary	ADJ
ftr-367	900	6	,	,	PUNCT
ftr-367	900	7	it	it	PRON
ftr-367	900	8	is	be	AUX
ftr-367	900	9	unlikely	unlikely	ADJ
ftr-367	900	10	that	that	SCONJ
ftr-367	900	11	changes	change	NOUN
ftr-367	900	12	to	to	ADP
ftr-367	900	13	the	the	DET
ftr-367	900	14	system	system	NOUN
ftr-367	900	15	can	can	AUX
ftr-367	900	16	ever	ever	ADV
ftr-367	900	17	result	result	VERB
ftr-367	900	18	in	in	ADP
ftr-367	900	19	universal	universal	ADJ
ftr-367	900	20	coverage	coverage	NOUN
ftr-367	900	21	.	.	PUNCT
ftr-367	901	1	it	it	PRON
ftr-367	901	2	is	be	AUX
ftr-367	901	3	a	a	DET
ftr-367	901	4	flawed	flawed	ADJ
ftr-367	901	5	system	system	NOUN
ftr-367	901	6	and	and	CCONJ
ftr-367	901	7	,	,	PUNCT
ftr-367	901	8	given	give	VERB
ftr-367	901	9	that	that	SCONJ
ftr-367	901	10	it	it	PRON
ftr-367	901	11	is	be	AUX
ftr-367	901	12	based	base	VERB
ftr-367	901	13	on	on	ADP
ftr-367	901	14	the	the	DET
ftr-367	901	15	voluntary	voluntary	ADJ
ftr-367	901	16	adoption	adoption	NOUN
ftr-367	901	17	of	of	ADP
ftr-367	901	18	plans	plan	NOUN
ftr-367	901	19	by	by	ADP
ftr-367	901	20	employers	employer	NOUN
ftr-367	901	21	and	and	CCONJ
ftr-367	901	22	that	that	SCONJ
ftr-367	901	23	employers	employer	NOUN
ftr-367	901	24	will	will	AUX
ftr-367	901	25	generally	generally	ADV
ftr-367	901	26	not	not	PART
ftr-367	901	27	want	want	VERB
ftr-367	901	28	to	to	PART
ftr-367	901	29	contribute	contribute	VERB
ftr-367	901	30	much	much	ADV
ftr-367	901	31	to	to	ADP
ftr-367	901	32	such	such	DET
ftr-367	901	33	a	a	DET
ftr-367	901	34	system	system	NOUN
ftr-367	901	35	on	on	ADP
ftr-367	901	36	behalf	behalf	NOUN
ftr-367	901	37	of	of	ADP
ftr-367	901	38	workers	worker	NOUN
ftr-367	901	39	who	who	PRON
ftr-367	901	40	167	167	NUM
ftr-367	901	41	.	.	PUNCT
ftr-367	902	1	munnell	munnell	PROPN
ftr-367	902	2	,	,	PUNCT
ftr-367	902	3	supra	supra	PROPN
ftr-367	902	4	note	note	NOUN
ftr-367	902	5	33	33	NUM
ftr-367	902	6	,	,	PUNCT
ftr-367	902	7	at	at	ADP
ftr-367	902	8	2	2	NUM
ftr-367	902	9	.	.	NOUN
ftr-367	902	10	168	168	NUM
ftr-367	902	11	.	.	PUNCT
ftr-367	903	1	dana	dana	PROPN
ftr-367	903	2	a.	a.	PROPN
ftr-367	903	3	muir	muir	PROPN
ftr-367	903	4	,	,	PUNCT
ftr-367	903	5	from	from	ADP
ftr-367	903	6	yuppies	yuppie	NOUN
ftr-367	903	7	to	to	ADP
ftr-367	903	8	guppies	guppy	NOUN
ftr-367	903	9	:	:	PUNCT
ftr-367	903	10	unfunded	unfunded	ADJ
ftr-367	903	11	mandates	mandate	NOUN
ftr-367	903	12	and	and	CCONJ
ftr-367	903	13	benefit	benefit	NOUN
ftr-367	903	14	plan	plan	NOUN
ftr-367	903	15	regulation	regulation	NOUN
ftr-367	903	16	,	,	PUNCT
ftr-367	903	17	34	34	NUM
ftr-367	903	18	ga	ga	PROPN
ftr-367	903	19	.	.	PROPN
ftr-367	903	20	l.	l.	PROPN
ftr-367	903	21	rev	rev	PROPN
ftr-367	903	22	.	.	PROPN
ftr-367	903	23	195	195	NUM
ftr-367	903	24	(	(	PUNCT
ftr-367	903	25	1999	1999	NUM
ftr-367	903	26	)	)	PUNCT
ftr-367	903	27	.	.	PUNCT
ftr-367	904	1	160	160	NUM
ftr-367	904	2	florida	florida	PROPN
ftr-367	904	3	tax	tax	NOUN
ftr-367	904	4	review	review	NOUN
ftr-367	904	5	[	[	X
ftr-367	904	6	vol	vol	NOUN
ftr-367	904	7	.	.	PUNCT
ftr-367	904	8	9:2	9:2	NUM
ftr-367	904	9	would	would	AUX
ftr-367	904	10	prefer	prefer	VERB
ftr-367	904	11	cash	cash	NOUN
ftr-367	904	12	compensation	compensation	NOUN
ftr-367	904	13	,	,	PUNCT
ftr-367	904	14	it	it	PRON
ftr-367	904	15	will	will	AUX
ftr-367	904	16	almost	almost	ADV
ftr-367	904	17	certainly	certainly	ADV
ftr-367	904	18	always	always	ADV
ftr-367	904	19	remain	remain	VERB
ftr-367	904	20	a	a	DET
ftr-367	904	21	flawed	flawed	ADJ
ftr-367	904	22	system	system	NOUN
ftr-367	904	23	.	.	PUNCT
ftr-367	905	1	but	but	CCONJ
ftr-367	905	2	the	the	DET
ftr-367	905	3	system	system	NOUN
ftr-367	905	4	can	can	AUX
ftr-367	905	5	be	be	AUX
ftr-367	905	6	improved	improve	VERB
ftr-367	905	7	,	,	PUNCT
ftr-367	905	8	and	and	CCONJ
ftr-367	905	9	the	the	DET
ftr-367	905	10	bush	bush	PROPN
ftr-367	905	11	ersa	ersa	PROPN
ftr-367	905	12	proposal	proposal	NOUN
ftr-367	905	13	is	be	AUX
ftr-367	905	14	right	right	ADJ
ftr-367	905	15	in	in	ADP
ftr-367	905	16	approach	approach	NOUN
ftr-367	905	17	even	even	ADV
ftr-367	905	18	if	if	SCONJ
ftr-367	905	19	wrong	wrong	ADJ
ftr-367	905	20	in	in	ADP
ftr-367	905	21	some	some	PRON
ftr-367	905	22	of	of	ADP
ftr-367	905	23	its	its	PRON
ftr-367	905	24	details	detail	NOUN
ftr-367	905	25	.	.	PUNCT
ftr-367	906	1	as	as	SCONJ
ftr-367	906	2	this	this	DET
ftr-367	906	3	paper	paper	NOUN
ftr-367	906	4	earlier	early	ADV
ftr-367	906	5	described	describe	VERB
ftr-367	906	6	,	,	PUNCT
ftr-367	906	7	the	the	DET
ftr-367	906	8	ersa	ersa	NOUN
ftr-367	906	9	attempts	attempt	VERB
ftr-367	906	10	to	to	PART
ftr-367	906	11	simplify	simplify	VERB
ftr-367	906	12	the	the	DET
ftr-367	906	13	regulatory	regulatory	ADJ
ftr-367	906	14	regime	regime	NOUN
ftr-367	906	15	governing	govern	VERB
ftr-367	906	16	defined	define	VERB
ftr-367	906	17	contribution	contribution	NOUN
ftr-367	906	18	plans	plan	NOUN
ftr-367	906	19	by	by	ADP
ftr-367	906	20	jettisoning	jettison	VERB
ftr-367	906	21	several	several	ADJ
ftr-367	906	22	inordinately	inordinately	ADV
ftr-367	906	23	complex	complex	ADJ
ftr-367	906	24	internal	internal	ADJ
ftr-367	906	25	revenue	revenue	NOUN
ftr-367	906	26	code	code	NOUN
ftr-367	906	27	provisions	provision	NOUN
ftr-367	906	28	that	that	PRON
ftr-367	906	29	,	,	PUNCT
ftr-367	906	30	on	on	ADP
ftr-367	906	31	the	the	DET
ftr-367	906	32	one	one	NUM
ftr-367	906	33	hand	hand	NOUN
ftr-367	906	34	,	,	PUNCT
ftr-367	906	35	permit	permit	VERB
ftr-367	906	36	employers	employer	NOUN
ftr-367	906	37	to	to	PART
ftr-367	906	38	design	design	VERB
ftr-367	906	39	plans	plan	NOUN
ftr-367	906	40	to	to	PART
ftr-367	906	41	limit	limit	VERB
ftr-367	906	42	coverage	coverage	NOUN
ftr-367	906	43	and	and	CCONJ
ftr-367	906	44	benefits	benefit	NOUN
ftr-367	906	45	for	for	ADP
ftr-367	906	46	lower	low	ADJ
ftr-367	906	47	-	-	PUNCT
ftr-367	906	48	income	income	NOUN
ftr-367	906	49	employees	employee	NOUN
ftr-367	906	50	and	and	CCONJ
ftr-367	906	51	,	,	PUNCT
ftr-367	906	52	on	on	ADP
ftr-367	906	53	the	the	DET
ftr-367	906	54	other	other	ADJ
ftr-367	906	55	hand	hand	NOUN
ftr-367	906	56	,	,	PUNCT
ftr-367	906	57	require	require	VERB
ftr-367	906	58	some	some	DET
ftr-367	906	59	plans	plan	NOUN
ftr-367	906	60	that	that	PRON
ftr-367	906	61	are	be	AUX
ftr-367	906	62	excessively	excessively	ADV
ftr-367	906	63	weighted	weight	VERB
ftr-367	906	64	toward	toward	ADP
ftr-367	906	65	key	key	ADJ
ftr-367	906	66	employees	employee	NOUN
ftr-367	906	67	to	to	PART
ftr-367	906	68	provide	provide	VERB
ftr-367	906	69	at	at	ADP
ftr-367	906	70	least	least	ADJ
ftr-367	906	71	minimum	minimum	ADJ
ftr-367	906	72	benefits	benefit	NOUN
ftr-367	906	73	to	to	ADP
ftr-367	906	74	other	other	ADJ
ftr-367	906	75	employees	employee	NOUN
ftr-367	906	76	.	.	PUNCT
ftr-367	907	1	the	the	DET
ftr-367	907	2	2003	2003	NUM
ftr-367	907	3	ersa	ersa	NOUN
ftr-367	907	4	would	would	AUX
ftr-367	907	5	have	have	AUX
ftr-367	907	6	been	be	AUX
ftr-367	907	7	subject	subject	ADJ
ftr-367	907	8	to	to	ADP
ftr-367	907	9	a	a	DET
ftr-367	907	10	single	single	ADJ
ftr-367	907	11	set	set	NOUN
ftr-367	907	12	of	of	ADP
ftr-367	907	13	relatively	relatively	ADV
ftr-367	907	14	simple	simple	ADJ
ftr-367	907	15	nondiscrimination	nondiscrimination	NOUN
ftr-367	907	16	rules	rule	NOUN
ftr-367	907	17	.	.	PUNCT
ftr-367	908	1	in	in	ADP
ftr-367	908	2	effect	effect	NOUN
ftr-367	908	3	,	,	PUNCT
ftr-367	908	4	the	the	DET
ftr-367	908	5	proposed	propose	VERB
ftr-367	908	6	ersa	ersa	PROPN
ftr-367	908	7	rules	rule	NOUN
ftr-367	908	8	identify	identify	VERB
ftr-367	908	9	a	a	DET
ftr-367	908	10	comparative	comparative	ADJ
ftr-367	908	11	level	level	NOUN
ftr-367	908	12	of	of	ADP
ftr-367	908	13	benefit	benefit	NOUN
ftr-367	908	14	for	for	ADP
ftr-367	908	15	rank	rank	NOUN
ftr-367	908	16	-	-	PUNCT
ftr-367	908	17	and	and	CCONJ
ftr-367	908	18	-	-	PUNCT
ftr-367	908	19	file	file	NOUN
ftr-367	908	20	employees	employee	NOUN
ftr-367	908	21	that	that	PRON
ftr-367	908	22	is	be	AUX
ftr-367	908	23	adequate	adequate	ADJ
ftr-367	908	24	to	to	PART
ftr-367	908	25	justify	justify	VERB
ftr-367	908	26	the	the	DET
ftr-367	908	27	tax	tax	NOUN
ftr-367	908	28	expenditure	expenditure	NOUN
ftr-367	908	29	for	for	ADP
ftr-367	908	30	the	the	DET
ftr-367	908	31	highly	highly	ADV
ftr-367	908	32	compensated	compensate	VERB
ftr-367	908	33	and	and	CCONJ
ftr-367	908	34	then	then	ADV
ftr-367	908	35	creates	create	VERB
ftr-367	908	36	a	a	DET
ftr-367	908	37	simple	simple	ADJ
ftr-367	908	38	nondiscrimination	nondiscrimination	NOUN
ftr-367	908	39	test	test	NOUN
ftr-367	908	40	that	that	PRON
ftr-367	908	41	assures	assure	VERB
ftr-367	908	42	that	that	DET
ftr-367	908	43	comparative	comparative	ADJ
ftr-367	908	44	benefit	benefit	NOUN
ftr-367	908	45	level	level	NOUN
ftr-367	908	46	while	while	SCONJ
ftr-367	908	47	minimizing	minimize	VERB
ftr-367	908	48	the	the	DET
ftr-367	908	49	employer	employer	NOUN
ftr-367	908	50	’s	’s	PART
ftr-367	908	51	design	design	NOUN
ftr-367	908	52	and	and	CCONJ
ftr-367	908	53	compliance	compliance	NOUN
ftr-367	908	54	costs	cost	NOUN
ftr-367	908	55	.	.	PUNCT
ftr-367	909	1	the	the	DET
ftr-367	909	2	department	department	PROPN
ftr-367	909	3	of	of	ADP
ftr-367	909	4	treasury	treasury	PROPN
ftr-367	909	5	put	put	VERB
ftr-367	909	6	it	it	PRON
ftr-367	909	7	thus	thus	ADV
ftr-367	909	8	:	:	PUNCT
ftr-367	909	9	the	the	DET
ftr-367	909	10	ersa	ersa	ADJ
ftr-367	909	11	“	"	PUNCT
ftr-367	909	12	simplifies	simplifie	NOUN
ftr-367	909	13	qualification	qualification	NOUN
ftr-367	909	14	requirements	requirement	NOUN
ftr-367	909	15	while	while	SCONJ
ftr-367	909	16	maintaining	maintain	VERB
ftr-367	909	17	their	their	PRON
ftr-367	909	18	intent	intent	NOUN
ftr-367	909	19	of	of	ADP
ftr-367	909	20	providing	provide	VERB
ftr-367	909	21	broad	broad	ADV
ftr-367	909	22	-	-	PUNCT
ftr-367	909	23	based	base	VERB
ftr-367	909	24	coverage	coverage	NOUN
ftr-367	909	25	of	of	ADP
ftr-367	909	26	employees	employee	NOUN
ftr-367	909	27	.	.	PUNCT
ftr-367	910	1	by	by	ADP
ftr-367	910	2	reducing	reduce	VERB
ftr-367	910	3	unnecessary	unnecessary	ADJ
ftr-367	910	4	complexity	complexity	NOUN
ftr-367	910	5	,	,	PUNCT
ftr-367	910	6	the	the	DET
ftr-367	910	7	proposal	proposal	NOUN
ftr-367	910	8	significantly	significantly	ADV
ftr-367	910	9	reduces	reduce	VERB
ftr-367	910	10	employer	employer	NOUN
ftr-367	910	11	compliance	compliance	NOUN
ftr-367	910	12	costs	cost	NOUN
ftr-367	910	13	.	.	PUNCT
ftr-367	910	14	”	"	PUNCT
ftr-367	911	1	169	169	NUM
ftr-367	911	2	the	the	DET
ftr-367	911	3	ersa	ersa	PROPN
ftr-367	911	4	proposal	proposal	NOUN
ftr-367	911	5	has	have	VERB
ftr-367	911	6	,	,	PUNCT
ftr-367	911	7	from	from	ADP
ftr-367	911	8	my	my	PRON
ftr-367	911	9	perspective	perspective	NOUN
ftr-367	911	10	,	,	PUNCT
ftr-367	911	11	three	three	NUM
ftr-367	911	12	shortcomings	shortcoming	NOUN
ftr-367	911	13	.	.	PUNCT
ftr-367	912	1	the	the	DET
ftr-367	912	2	first	first	ADJ
ftr-367	912	3	,	,	PUNCT
ftr-367	912	4	and	and	CCONJ
ftr-367	912	5	obvious	obvious	ADJ
ftr-367	912	6	,	,	PUNCT
ftr-367	912	7	shortcoming	shortcoming	NOUN
ftr-367	912	8	is	be	AUX
ftr-367	912	9	that	that	SCONJ
ftr-367	912	10	the	the	DET
ftr-367	912	11	ersa	ersa	PROPN
ftr-367	912	12	proposal	proposal	NOUN
ftr-367	912	13	is	be	AUX
ftr-367	912	14	joined	join	VERB
ftr-367	912	15	to	to	ADP
ftr-367	912	16	the	the	DET
ftr-367	912	17	bush	bush	PROPN
ftr-367	912	18	personal	personal	PROPN
ftr-367	912	19	account	account	NOUN
ftr-367	912	20	proposals	proposal	NOUN
ftr-367	912	21	,	,	PUNCT
ftr-367	912	22	which	which	PRON
ftr-367	912	23	this	this	DET
ftr-367	912	24	paper	paper	NOUN
ftr-367	912	25	has	have	AUX
ftr-367	912	26	already	already	ADV
ftr-367	912	27	argued	argue	VERB
ftr-367	912	28	will	will	AUX
ftr-367	912	29	dampen	dampen	VERB
ftr-367	912	30	employer	employer	NOUN
ftr-367	912	31	appetite	appetite	NOUN
ftr-367	912	32	for	for	ADP
ftr-367	912	33	sponsorship	sponsorship	NOUN
ftr-367	912	34	of	of	ADP
ftr-367	912	35	plans	plan	NOUN
ftr-367	912	36	.	.	PUNCT
ftr-367	913	1	the	the	DET
ftr-367	913	2	proposals	proposal	NOUN
ftr-367	913	3	,	,	PUNCT
ftr-367	913	4	however	however	ADV
ftr-367	913	5	,	,	PUNCT
ftr-367	913	6	are	be	AUX
ftr-367	913	7	severable	severable	ADJ
ftr-367	913	8	.	.	PUNCT
ftr-367	914	1	the	the	DET
ftr-367	914	2	second	second	ADJ
ftr-367	914	3	problem	problem	NOUN
ftr-367	914	4	is	be	AUX
ftr-367	914	5	that	that	SCONJ
ftr-367	914	6	the	the	DET
ftr-367	914	7	proposed	propose	VERB
ftr-367	914	8	nondiscrimination	nondiscrimination	NOUN
ftr-367	914	9	rules	rule	NOUN
ftr-367	914	10	do	do	AUX
ftr-367	914	11	not	not	PART
ftr-367	914	12	demand	demand	VERB
ftr-367	914	13	sufficient	sufficient	ADJ
ftr-367	914	14	benefits	benefit	NOUN
ftr-367	914	15	for	for	ADP
ftr-367	914	16	rank	rank	NOUN
ftr-367	914	17	-	-	PUNCT
ftr-367	914	18	and	and	CCONJ
ftr-367	914	19	-	-	PUNCT
ftr-367	914	20	file	file	NOUN
ftr-367	914	21	employees	employee	NOUN
ftr-367	914	22	.	.	PUNCT
ftr-367	915	1	the	the	DET
ftr-367	915	2	nondiscrimination	nondiscrimination	NOUN
ftr-367	915	3	tests	test	NOUN
ftr-367	915	4	are	be	AUX
ftr-367	915	5	modeled	model	VERB
ftr-367	915	6	after	after	ADP
ftr-367	915	7	the	the	DET
ftr-367	915	8	rules	rule	NOUN
ftr-367	915	9	for	for	ADP
ftr-367	915	10	section	section	NOUN
ftr-367	915	11	401(k	401(k	PROPN
ftr-367	915	12	)	)	PUNCT
ftr-367	915	13	plans	plan	NOUN
ftr-367	915	14	,	,	PUNCT
ftr-367	915	15	and	and	CCONJ
ftr-367	915	16	like	like	ADP
ftr-367	915	17	401(k	401(k	NOUN
ftr-367	915	18	)	)	PUNCT
ftr-367	915	19	plans	plan	NOUN
ftr-367	915	20	allow	allow	VERB
ftr-367	915	21	employers	employer	NOUN
ftr-367	915	22	to	to	PART
ftr-367	915	23	design	design	VERB
ftr-367	915	24	their	their	PRON
ftr-367	915	25	plan	plan	NOUN
ftr-367	915	26	either	either	CCONJ
ftr-367	915	27	to	to	PART
ftr-367	915	28	satisfy	satisfy	VERB
ftr-367	915	29	a	a	DET
ftr-367	915	30	safe	safe	ADJ
ftr-367	915	31	harbor	harbor	NOUN
ftr-367	915	32	or	or	CCONJ
ftr-367	915	33	to	to	PART
ftr-367	915	34	tie	tie	VERB
ftr-367	915	35	the	the	DET
ftr-367	915	36	rate	rate	NOUN
ftr-367	915	37	of	of	ADP
ftr-367	915	38	deferral	deferral	NOUN
ftr-367	915	39	of	of	ADP
ftr-367	915	40	highly	highly	ADV
ftr-367	915	41	compensated	compensate	VERB
ftr-367	915	42	employees	employee	NOUN
ftr-367	915	43	to	to	ADP
ftr-367	915	44	a	a	DET
ftr-367	915	45	multiple	multiple	NOUN
ftr-367	915	46	of	of	ADP
ftr-367	915	47	the	the	DET
ftr-367	915	48	average	average	ADJ
ftr-367	915	49	deferral	deferral	ADJ
ftr-367	915	50	rate	rate	NOUN
ftr-367	915	51	of	of	ADP
ftr-367	915	52	other	other	ADJ
ftr-367	915	53	employees	employee	NOUN
ftr-367	915	54	.	.	PUNCT
ftr-367	916	1	both	both	CCONJ
ftr-367	916	2	the	the	DET
ftr-367	916	3	safe	safe	ADJ
ftr-367	916	4	harbor	harbor	NOUN
ftr-367	916	5	and	and	CCONJ
ftr-367	916	6	the	the	DET
ftr-367	916	7	annual	annual	ADJ
ftr-367	916	8	deferral	deferral	ADJ
ftr-367	916	9	-	-	PUNCT
ftr-367	916	10	comparison	comparison	NOUN
ftr-367	916	11	test	test	NOUN
ftr-367	916	12	are	be	AUX
ftr-367	916	13	less	less	ADV
ftr-367	916	14	demanding	demanding	ADJ
ftr-367	916	15	than	than	ADP
ftr-367	916	16	the	the	DET
ftr-367	916	17	tests	test	NOUN
ftr-367	916	18	under	under	ADP
ftr-367	916	19	current	current	ADJ
ftr-367	916	20	law	law	NOUN
ftr-367	916	21	for	for	ADP
ftr-367	916	22	section	section	NOUN
ftr-367	916	23	401(k	401(k	PROPN
ftr-367	916	24	)	)	PUNCT
ftr-367	916	25	plans	plan	NOUN
ftr-367	916	26	.	.	PUNCT
ftr-367	917	1	presumably	presumably	ADV
ftr-367	917	2	the	the	DET
ftr-367	917	3	argument	argument	NOUN
ftr-367	917	4	for	for	ADP
ftr-367	917	5	the	the	DET
ftr-367	917	6	less	less	ADV
ftr-367	917	7	restrictive	restrictive	ADJ
ftr-367	917	8	tests	test	NOUN
ftr-367	917	9	is	be	AUX
ftr-367	917	10	the	the	DET
ftr-367	917	11	elimination	elimination	NOUN
ftr-367	917	12	of	of	ADP
ftr-367	917	13	rules	rule	NOUN
ftr-367	917	14	under	under	ADP
ftr-367	917	15	current	current	ADJ
ftr-367	917	16	law	law	NOUN
ftr-367	917	17	that	that	PRON
ftr-367	917	18	accommodate	accommodate	VERB
ftr-367	917	19	employers	employer	NOUN
ftr-367	917	20	who	who	PRON
ftr-367	917	21	wish	wish	VERB
ftr-367	917	22	to	to	ADP
ftr-367	917	23	weight	weight	NOUN
ftr-367	917	24	plan	plan	NOUN
ftr-367	917	25	benefits	benefit	NOUN
ftr-367	917	26	aggressively	aggressively	ADV
ftr-367	917	27	toward	toward	ADP
ftr-367	917	28	higher	higher	ADV
ftr-367	917	29	-	-	PUNCT
ftr-367	917	30	paid	pay	VERB
ftr-367	917	31	employees	employee	NOUN
ftr-367	917	32	.	.	PUNCT
ftr-367	918	1	consider	consider	VERB
ftr-367	918	2	first	first	ADV
ftr-367	918	3	the	the	DET
ftr-367	918	4	safe	safe	ADJ
ftr-367	918	5	harbor	harbor	NOUN
ftr-367	918	6	test	test	NOUN
ftr-367	918	7	.	.	PUNCT
ftr-367	919	1	to	to	PART
ftr-367	919	2	come	come	VERB
ftr-367	919	3	within	within	ADP
ftr-367	919	4	a	a	DET
ftr-367	919	5	safe	safe	ADJ
ftr-367	919	6	harbor	harbor	NOUN
ftr-367	919	7	,	,	PUNCT
ftr-367	919	8	a	a	DET
ftr-367	919	9	plan	plan	NOUN
ftr-367	919	10	would	would	AUX
ftr-367	919	11	either	either	CCONJ
ftr-367	919	12	have	have	VERB
ftr-367	919	13	to	to	PART
ftr-367	919	14	make	make	VERB
ftr-367	919	15	nonelective	nonelective	ADJ
ftr-367	919	16	contributions	contribution	NOUN
ftr-367	919	17	equal	equal	ADJ
ftr-367	919	18	to	to	ADP
ftr-367	919	19	3	3	NUM
ftr-367	919	20	%	%	NOUN
ftr-367	919	21	of	of	ADP
ftr-367	919	22	169	169	NUM
ftr-367	919	23	.	.	PUNCT
ftr-367	920	1	department	department	PROPN
ftr-367	920	2	of	of	ADP
ftr-367	920	3	treasury	treasury	PROPN
ftr-367	920	4	press	press	NOUN
ftr-367	920	5	release	release	NOUN
ftr-367	920	6	,	,	PUNCT
ftr-367	920	7	“	"	PUNCT
ftr-367	920	8	the	the	DET
ftr-367	920	9	president	president	NOUN
ftr-367	920	10	’s	’s	PART
ftr-367	920	11	savings	saving	NOUN
ftr-367	920	12	proposals	proposal	NOUN
ftr-367	920	13	:	:	PUNCT
ftr-367	920	14	tax	tax	NOUN
ftr-367	920	15	-	-	PUNCT
ftr-367	920	16	free	free	ADJ
ftr-367	920	17	savings	saving	NOUN
ftr-367	920	18	and	and	CCONJ
ftr-367	920	19	retirement	retirement	NOUN
ftr-367	920	20	security	security	NOUN
ftr-367	920	21	opportunities	opportunity	NOUN
ftr-367	920	22	for	for	ADP
ftr-367	920	23	all	all	DET
ftr-367	920	24	americans	americans	PROPN
ftr-367	920	25	,	,	PUNCT
ftr-367	920	26	”	"	PUNCT
ftr-367	920	27	(	(	PUNCT
ftr-367	920	28	feb	feb	X
ftr-367	920	29	.	.	PROPN
ftr-367	920	30	2	2	NUM
ftr-367	920	31	,	,	PUNCT
ftr-367	920	32	2004	2004	NUM
ftr-367	920	33	)	)	PUNCT
ftr-367	920	34	,	,	PUNCT
ftr-367	920	35	at	at	ADP
ftr-367	920	36	http://www.treas.gov/press/releases/js1131.htm	http://www.treas.gov/press/releases/js1131.htm	PROPN
ftr-367	920	37	.	.	PUNCT
ftr-367	921	1	(	(	PUNCT
ftr-367	921	2	last	last	ADJ
ftr-367	921	3	visited	visit	VERB
ftr-367	921	4	jun	jun	PROPN
ftr-367	921	5	.	.	PROPN
ftr-367	921	6	30	30	NUM
ftr-367	921	7	,	,	PUNCT
ftr-367	921	8	2007	2007	NUM
ftr-367	921	9	)	)	PUNCT
ftr-367	921	10	.	.	PUNCT
ftr-367	922	1	2008	2008	NUM
ftr-367	922	2	]	]	PUNCT
ftr-367	923	1	slouching	slouch	VERB
ftr-367	923	2	towards	towards	ADP
ftr-367	923	3	a	a	DET
ftr-367	923	4	consumption	consumption	NOUN
ftr-367	923	5	tax	tax	NOUN
ftr-367	923	6	161	161	NUM
ftr-367	923	7	compensation	compensation	NOUN
ftr-367	923	8	or	or	CCONJ
ftr-367	923	9	to	to	PART
ftr-367	923	10	offer	offer	VERB
ftr-367	923	11	matching	matching	NOUN
ftr-367	923	12	contributions	contribution	NOUN
ftr-367	923	13	of	of	ADP
ftr-367	923	14	50	50	NUM
ftr-367	923	15	%	%	NOUN
ftr-367	923	16	of	of	ADP
ftr-367	923	17	compensation	compensation	NOUN
ftr-367	923	18	on	on	ADP
ftr-367	923	19	the	the	DET
ftr-367	923	20	first	first	ADJ
ftr-367	923	21	6	6	NUM
ftr-367	923	22	%	%	NOUN
ftr-367	923	23	of	of	ADP
ftr-367	923	24	pay	pay	NOUN
ftr-367	923	25	.	.	PUNCT
ftr-367	924	1	170	170	NUM
ftr-367	924	2	given	give	VERB
ftr-367	924	3	that	that	SCONJ
ftr-367	924	4	the	the	DET
ftr-367	924	5	maximum	maximum	ADJ
ftr-367	924	6	matching	matching	NOUN
ftr-367	924	7	contribution	contribution	NOUN
ftr-367	924	8	for	for	ADP
ftr-367	924	9	an	an	DET
ftr-367	924	10	employee	employee	NOUN
ftr-367	924	11	would	would	AUX
ftr-367	924	12	be	be	AUX
ftr-367	924	13	3	3	NUM
ftr-367	924	14	%	%	NOUN
ftr-367	924	15	(	(	PUNCT
ftr-367	924	16	50	50	NUM
ftr-367	924	17	%	%	NOUN
ftr-367	924	18	of	of	ADP
ftr-367	924	19	6	6	NUM
ftr-367	924	20	%	%	NOUN
ftr-367	924	21	of	of	ADP
ftr-367	924	22	compensation	compensation	NOUN
ftr-367	924	23	)	)	PUNCT
ftr-367	924	24	,	,	PUNCT
ftr-367	924	25	it	it	PRON
ftr-367	924	26	is	be	AUX
ftr-367	924	27	difficult	difficult	ADJ
ftr-367	924	28	to	to	PART
ftr-367	924	29	see	see	VERB
ftr-367	924	30	why	why	SCONJ
ftr-367	924	31	an	an	DET
ftr-367	924	32	employer	employer	NOUN
ftr-367	924	33	not	not	PART
ftr-367	924	34	predisposed	predispose	VERB
ftr-367	924	35	to	to	ADP
ftr-367	924	36	generosity	generosity	NOUN
ftr-367	924	37	to	to	ADP
ftr-367	924	38	employees	employee	NOUN
ftr-367	924	39	would	would	AUX
ftr-367	924	40	choose	choose	VERB
ftr-367	924	41	the	the	DET
ftr-367	924	42	non	non	ADJ
ftr-367	924	43	-	-	ADJ
ftr-367	924	44	elective	elective	ADJ
ftr-367	924	45	deferral	deferral	ADJ
ftr-367	924	46	approach	approach	NOUN
ftr-367	924	47	.	.	PUNCT
ftr-367	925	1	in	in	ADP
ftr-367	925	2	401(k	401(k	PROPN
ftr-367	925	3	)	)	PUNCT
ftr-367	925	4	plans	plan	VERB
ftr-367	925	5	the	the	DET
ftr-367	925	6	safe	safe	ADJ
ftr-367	925	7	harbor	harbor	NOUN
ftr-367	925	8	match	match	NOUN
ftr-367	925	9	for	for	ADP
ftr-367	925	10	employees	employee	NOUN
ftr-367	925	11	contributing	contribute	VERB
ftr-367	925	12	6	6	NUM
ftr-367	925	13	%	%	NOUN
ftr-367	925	14	of	of	ADP
ftr-367	925	15	compensation	compensation	NOUN
ftr-367	925	16	would	would	AUX
ftr-367	925	17	be	be	AUX
ftr-367	925	18	4.5	4.5	NUM
ftr-367	925	19	%	%	NOUN
ftr-367	925	20	.	.	PUNCT
ftr-367	926	1	171	171	NUM
ftr-367	926	2	thus	thus	ADV
ftr-367	926	3	,	,	PUNCT
ftr-367	926	4	most	most	ADJ
ftr-367	926	5	employers	employer	NOUN
ftr-367	926	6	would	would	AUX
ftr-367	926	7	presumably	presumably	ADV
ftr-367	926	8	choose	choose	VERB
ftr-367	926	9	the	the	DET
ftr-367	926	10	matching	match	VERB
ftr-367	926	11	safe	safe	ADJ
ftr-367	926	12	harbor	harbor	NOUN
ftr-367	926	13	.	.	PUNCT
ftr-367	927	1	there	there	PRON
ftr-367	927	2	are	be	VERB
ftr-367	927	3	three	three	NUM
ftr-367	927	4	problems	problem	NOUN
ftr-367	927	5	with	with	ADP
ftr-367	927	6	a	a	DET
ftr-367	927	7	matching	match	VERB
ftr-367	927	8	safe	safe	ADJ
ftr-367	927	9	harbor	harbor	NOUN
ftr-367	927	10	.	.	PUNCT
ftr-367	928	1	first	first	ADV
ftr-367	928	2	,	,	PUNCT
ftr-367	928	3	the	the	DET
ftr-367	928	4	employer	employer	NOUN
ftr-367	928	5	has	have	VERB
ftr-367	928	6	no	no	DET
ftr-367	928	7	incentive	incentive	NOUN
ftr-367	928	8	to	to	PART
ftr-367	928	9	encourage	encourage	VERB
ftr-367	928	10	employees	employee	NOUN
ftr-367	928	11	to	to	PART
ftr-367	928	12	contribute	contribute	VERB
ftr-367	928	13	to	to	ADP
ftr-367	928	14	the	the	DET
ftr-367	928	15	plan	plan	NOUN
ftr-367	928	16	since	since	SCONJ
ftr-367	928	17	the	the	DET
ftr-367	928	18	employer	employer	NOUN
ftr-367	928	19	’s	’s	PART
ftr-367	928	20	cost	cost	NOUN
ftr-367	928	21	is	be	AUX
ftr-367	928	22	increased	increase	VERB
ftr-367	928	23	by	by	ADP
ftr-367	928	24	such	such	ADJ
ftr-367	928	25	contributions	contribution	NOUN
ftr-367	928	26	.	.	PUNCT
ftr-367	929	1	second	second	ADJ
ftr-367	929	2	,	,	PUNCT
ftr-367	929	3	a	a	DET
ftr-367	929	4	50	50	NUM
ftr-367	929	5	%	%	NOUN
ftr-367	929	6	match	match	NOUN
ftr-367	929	7	on	on	ADP
ftr-367	929	8	the	the	DET
ftr-367	929	9	first	first	ADJ
ftr-367	929	10	dollar	dollar	NOUN
ftr-367	929	11	contributed	contribute	VERB
ftr-367	929	12	may	may	AUX
ftr-367	929	13	not	not	PART
ftr-367	929	14	be	be	AUX
ftr-367	929	15	high	high	ADJ
ftr-367	929	16	enough	enough	ADV
ftr-367	929	17	to	to	PART
ftr-367	929	18	stimulate	stimulate	VERB
ftr-367	929	19	high	high	ADJ
ftr-367	929	20	rank	rank	NOUN
ftr-367	929	21	-	-	PUNCT
ftr-367	929	22	and	and	CCONJ
ftr-367	929	23	-	-	PUNCT
ftr-367	929	24	file	file	NOUN
ftr-367	929	25	contribution	contribution	NOUN
ftr-367	929	26	rates	rate	NOUN
ftr-367	929	27	.	.	PUNCT
ftr-367	930	1	in	in	ADP
ftr-367	930	2	401(k	401(k	PROPN
ftr-367	930	3	)	)	PUNCT
ftr-367	930	4	plans	plan	NOUN
ftr-367	930	5	,	,	PUNCT
ftr-367	930	6	the	the	DET
ftr-367	930	7	safe	safe	ADJ
ftr-367	930	8	harbor	harbor	NOUN
ftr-367	930	9	requires	require	VERB
ftr-367	930	10	a	a	DET
ftr-367	930	11	100	100	NUM
ftr-367	930	12	%	%	NOUN
ftr-367	930	13	match	match	NOUN
ftr-367	930	14	on	on	ADP
ftr-367	930	15	the	the	DET
ftr-367	930	16	first	first	ADJ
ftr-367	930	17	3	3	NUM
ftr-367	930	18	%	%	NOUN
ftr-367	930	19	of	of	ADP
ftr-367	930	20	compensation	compensation	NOUN
ftr-367	930	21	deferred	defer	VERB
ftr-367	930	22	,	,	PUNCT
ftr-367	930	23	and	and	CCONJ
ftr-367	930	24	50	50	NUM
ftr-367	930	25	%	%	NOUN
ftr-367	930	26	of	of	ADP
ftr-367	930	27	the	the	DET
ftr-367	930	28	next	next	ADJ
ftr-367	930	29	3	3	NUM
ftr-367	930	30	%	%	NOUN
ftr-367	930	31	of	of	ADP
ftr-367	930	32	compensation	compensation	NOUN
ftr-367	930	33	.	.	PUNCT
ftr-367	931	1	172	172	NUM
ftr-367	931	2	third	third	ADJ
ftr-367	931	3	,	,	PUNCT
ftr-367	931	4	no	no	ADV
ftr-367	931	5	matter	matter	ADV
ftr-367	931	6	how	how	SCONJ
ftr-367	931	7	high	high	ADJ
ftr-367	931	8	the	the	DET
ftr-367	931	9	match	match	NOUN
ftr-367	931	10	,	,	PUNCT
ftr-367	931	11	some	some	DET
ftr-367	931	12	employees	employee	NOUN
ftr-367	931	13	will	will	AUX
ftr-367	931	14	not	not	PART
ftr-367	931	15	elect	elect	VERB
ftr-367	931	16	to	to	PART
ftr-367	931	17	defer	defer	VERB
ftr-367	931	18	and	and	CCONJ
ftr-367	931	19	thus	thus	ADV
ftr-367	931	20	will	will	AUX
ftr-367	931	21	not	not	PART
ftr-367	931	22	earn	earn	VERB
ftr-367	931	23	retirement	retirement	NOUN
ftr-367	931	24	benefits	benefit	NOUN
ftr-367	931	25	.	.	PUNCT
ftr-367	932	1	if	if	SCONJ
ftr-367	932	2	an	an	DET
ftr-367	932	3	employer	employer	NOUN
ftr-367	932	4	elects	elect	VERB
ftr-367	932	5	not	not	PART
ftr-367	932	6	to	to	PART
ftr-367	932	7	use	use	VERB
ftr-367	932	8	a	a	DET
ftr-367	932	9	safe	safe	ADJ
ftr-367	932	10	harbor	harbor	NOUN
ftr-367	932	11	,	,	PUNCT
ftr-367	932	12	the	the	DET
ftr-367	932	13	deferral	deferral	ADJ
ftr-367	932	14	rate	rate	NOUN
ftr-367	932	15	for	for	ADP
ftr-367	932	16	highly	highly	ADV
ftr-367	932	17	compensated	compensate	VERB
ftr-367	932	18	employees	employee	NOUN
ftr-367	932	19	can	can	AUX
ftr-367	932	20	equal	equal	VERB
ftr-367	932	21	up	up	ADP
ftr-367	932	22	to	to	PART
ftr-367	932	23	twice	twice	DET
ftr-367	932	24	the	the	DET
ftr-367	932	25	deferral	deferral	ADJ
ftr-367	932	26	rate	rate	NOUN
ftr-367	932	27	for	for	ADP
ftr-367	932	28	other	other	ADJ
ftr-367	932	29	employees	employee	NOUN
ftr-367	932	30	,	,	PUNCT
ftr-367	932	31	although	although	SCONJ
ftr-367	932	32	there	there	PRON
ftr-367	932	33	is	be	VERB
ftr-367	932	34	no	no	DET
ftr-367	932	35	limit	limit	NOUN
ftr-367	932	36	on	on	ADP
ftr-367	932	37	the	the	DET
ftr-367	932	38	former	former	ADJ
ftr-367	932	39	if	if	SCONJ
ftr-367	932	40	the	the	DET
ftr-367	932	41	deferral	deferral	ADJ
ftr-367	932	42	rate	rate	NOUN
ftr-367	932	43	for	for	ADP
ftr-367	932	44	the	the	DET
ftr-367	932	45	latter	latter	ADJ
ftr-367	932	46	is	be	AUX
ftr-367	932	47	6	6	NUM
ftr-367	932	48	%	%	NOUN
ftr-367	932	49	or	or	CCONJ
ftr-367	932	50	greater	great	ADJ
ftr-367	932	51	.	.	PUNCT
ftr-367	933	1	a	a	DET
ftr-367	933	2	problem	problem	NOUN
ftr-367	933	3	with	with	ADP
ftr-367	933	4	this	this	DET
ftr-367	933	5	system	system	NOUN
ftr-367	933	6	is	be	AUX
ftr-367	933	7	that	that	SCONJ
ftr-367	933	8	it	it	PRON
ftr-367	933	9	looks	look	VERB
ftr-367	933	10	to	to	PART
ftr-367	933	11	average	average	VERB
ftr-367	933	12	deferral	deferral	ADJ
ftr-367	933	13	rates	rate	NOUN
ftr-367	933	14	,	,	PUNCT
ftr-367	933	15	so	so	ADV
ftr-367	933	16	just	just	ADV
ftr-367	933	17	as	as	ADP
ftr-367	933	18	with	with	ADP
ftr-367	933	19	the	the	DET
ftr-367	933	20	safe	safe	ADJ
ftr-367	933	21	harbors	harbor	NOUN
ftr-367	933	22	,	,	PUNCT
ftr-367	933	23	not	not	PART
ftr-367	933	24	all	all	DET
ftr-367	933	25	employees	employee	NOUN
ftr-367	933	26	will	will	AUX
ftr-367	933	27	have	have	VERB
ftr-367	933	28	to	to	PART
ftr-367	933	29	save	save	VERB
ftr-367	933	30	for	for	ADP
ftr-367	933	31	retirement	retirement	NOUN
ftr-367	933	32	in	in	ADP
ftr-367	933	33	order	order	NOUN
ftr-367	933	34	for	for	ADP
ftr-367	933	35	the	the	DET
ftr-367	933	36	plan	plan	NOUN
ftr-367	933	37	to	to	PART
ftr-367	933	38	satisfy	satisfy	VERB
ftr-367	933	39	the	the	DET
ftr-367	933	40	nondiscrimination	nondiscrimination	NOUN
ftr-367	933	41	rules	rule	NOUN
ftr-367	933	42	.	.	PUNCT
ftr-367	934	1	moreover	moreover	ADV
ftr-367	934	2	,	,	PUNCT
ftr-367	934	3	a	a	DET
ftr-367	934	4	high	high	ADJ
ftr-367	934	5	deferral	deferral	ADJ
ftr-367	934	6	rate	rate	NOUN
ftr-367	934	7	can	can	AUX
ftr-367	934	8	be	be	AUX
ftr-367	934	9	achieved	achieve	VERB
ftr-367	934	10	despite	despite	SCONJ
ftr-367	934	11	low	low	ADJ
ftr-367	934	12	participation	participation	NOUN
ftr-367	934	13	rates	rate	NOUN
ftr-367	934	14	by	by	ADP
ftr-367	934	15	making	make	VERB
ftr-367	934	16	large	large	ADJ
ftr-367	934	17	non	non	ADJ
ftr-367	934	18	-	-	ADJ
ftr-367	934	19	elective	elective	ADJ
ftr-367	934	20	contributions	contribution	NOUN
ftr-367	934	21	on	on	ADP
ftr-367	934	22	behalf	behalf	NOUN
ftr-367	934	23	of	of	ADP
ftr-367	934	24	the	the	DET
ftr-367	934	25	lowest	low	ADJ
ftr-367	934	26	paid	pay	VERB
ftr-367	934	27	employees	employee	NOUN
ftr-367	934	28	,	,	PUNCT
ftr-367	934	29	which	which	PRON
ftr-367	934	30	is	be	AUX
ftr-367	934	31	an	an	DET
ftr-367	934	32	inexpensive	inexpensive	ADJ
ftr-367	934	33	way	way	NOUN
ftr-367	934	34	of	of	ADP
ftr-367	934	35	raising	raise	VERB
ftr-367	934	36	the	the	DET
ftr-367	934	37	average	average	ADJ
ftr-367	934	38	deferral	deferral	ADJ
ftr-367	934	39	rate	rate	NOUN
ftr-367	934	40	for	for	ADP
ftr-367	934	41	the	the	DET
ftr-367	934	42	non	non	ADJ
ftr-367	934	43	-	-	ADJ
ftr-367	934	44	highly	highly	ADV
ftr-367	934	45	compensated	compensated	ADJ
ftr-367	934	46	group	group	NOUN
ftr-367	934	47	.	.	PUNCT
ftr-367	935	1	173	173	NUM
ftr-367	935	2	a	a	DET
ftr-367	935	3	more	more	ADV
ftr-367	935	4	effective	effective	ADJ
ftr-367	935	5	,	,	PUNCT
ftr-367	935	6	simplified	simplified	ADJ
ftr-367	935	7	nondiscrimination	nondiscrimination	NOUN
ftr-367	935	8	test	test	NOUN
ftr-367	935	9	might	might	AUX
ftr-367	935	10	involve	involve	VERB
ftr-367	935	11	a	a	DET
ftr-367	935	12	reverse	reverse	ADJ
ftr-367	935	13	match	match	NOUN
ftr-367	935	14	.	.	PUNCT
ftr-367	936	1	under	under	ADP
ftr-367	936	2	this	this	DET
ftr-367	936	3	approach	approach	NOUN
ftr-367	936	4	,	,	PUNCT
ftr-367	936	5	the	the	DET
ftr-367	936	6	employer	employer	NOUN
ftr-367	936	7	would	would	AUX
ftr-367	936	8	make	make	VERB
ftr-367	936	9	an	an	DET
ftr-367	936	10	initial	initial	ADJ
ftr-367	936	11	contribution	contribution	NOUN
ftr-367	936	12	for	for	ADP
ftr-367	936	13	all	all	DET
ftr-367	936	14	participants	participant	NOUN
ftr-367	936	15	and	and	CCONJ
ftr-367	936	16	highly	highly	ADV
ftr-367	936	17	compensated	compensated	ADJ
ftr-367	936	18	employees	employee	NOUN
ftr-367	936	19	’	’	PART
ftr-367	936	20	elective	elective	ADJ
ftr-367	936	21	deferrals	deferral	NOUN
ftr-367	936	22	would	would	AUX
ftr-367	936	23	be	be	AUX
ftr-367	936	24	limited	limit	VERB
ftr-367	936	25	to	to	ADP
ftr-367	936	26	a	a	DET
ftr-367	936	27	statutory	statutory	ADJ
ftr-367	936	28	multiple	multiple	NOUN
ftr-367	936	29	of	of	ADP
ftr-367	936	30	the	the	DET
ftr-367	936	31	initial	initial	ADJ
ftr-367	936	32	contribution	contribution	NOUN
ftr-367	936	33	rate	rate	NOUN
ftr-367	936	34	the	the	DET
ftr-367	936	35	employer	employer	NOUN
ftr-367	936	36	made	make	VERB
ftr-367	936	37	.	.	PUNCT
ftr-367	937	1	174	174	NUM
ftr-367	937	2	for	for	ADP
ftr-367	937	3	example	example	NOUN
ftr-367	937	4	,	,	PUNCT
ftr-367	937	5	if	if	SCONJ
ftr-367	937	6	congress	congress	PROPN
ftr-367	937	7	set	set	VERB
ftr-367	937	8	the	the	DET
ftr-367	937	9	multiple	multiple	NOUN
ftr-367	937	10	at	at	ADP
ftr-367	937	11	three	three	NUM
ftr-367	937	12	and	and	CCONJ
ftr-367	937	13	the	the	DET
ftr-367	937	14	employer	employer	NOUN
ftr-367	937	15	made	make	VERB
ftr-367	937	16	3	3	NUM
ftr-367	937	17	%	%	NOUN
ftr-367	937	18	contributions	contribution	NOUN
ftr-367	937	19	,	,	PUNCT
ftr-367	937	20	all	all	DET
ftr-367	937	21	employees	employee	NOUN
ftr-367	937	22	,	,	PUNCT
ftr-367	937	23	including	include	VERB
ftr-367	937	24	highly	highly	ADV
ftr-367	937	25	compensated	compensated	ADJ
ftr-367	937	26	employees	employee	NOUN
ftr-367	937	27	,	,	PUNCT
ftr-367	937	28	would	would	AUX
ftr-367	937	29	be	be	AUX
ftr-367	937	30	permitted	permit	VERB
ftr-367	937	31	to	to	PART
ftr-367	937	32	defer	defer	VERB
ftr-367	937	33	an	an	DET
ftr-367	937	34	additional	additional	ADJ
ftr-367	937	35	9	9	NUM
ftr-367	937	36	%	%	NOUN
ftr-367	937	37	of	of	ADP
ftr-367	937	38	their	their	PRON
ftr-367	937	39	compensation	compensation	NOUN
ftr-367	937	40	.	.	PUNCT
ftr-367	938	1	this	this	DET
ftr-367	938	2	approach	approach	NOUN
ftr-367	938	3	avoids	avoid	VERB
ftr-367	938	4	complicated	complicated	ADJ
ftr-367	938	5	annual	annual	ADJ
ftr-367	938	6	testing	testing	NOUN
ftr-367	938	7	and	and	CCONJ
ftr-367	938	8	has	have	VERB
ftr-367	938	9	170	170	NUM
ftr-367	938	10	.	.	PUNCT
ftr-367	939	1	general	general	ADJ
ftr-367	939	2	explanation	explanation	PROPN
ftr-367	939	3	,	,	PUNCT
ftr-367	939	4	supra	supra	PROPN
ftr-367	939	5	note	note	NOUN
ftr-367	939	6	2	2	NUM
ftr-367	939	7	,	,	PUNCT
ftr-367	939	8	at	at	ADP
ftr-367	939	9	126	126	NUM
ftr-367	939	10	.	.	PUNCT
ftr-367	939	11	171	171	NUM
ftr-367	939	12	.	.	PUNCT
ftr-367	940	1	irc	irc	PROPN
ftr-367	940	2	§	§	PROPN
ftr-367	940	3	401(k)(12	401(k)(12	NUM
ftr-367	940	4	)	)	PUNCT
ftr-367	940	5	.	.	PUNCT
ftr-367	941	1	172	172	X
ftr-367	941	2	.	.	PUNCT
ftr-367	942	1	i	i	PRON
ftr-367	942	2	d.	d.	PROPN
ftr-367	942	3	173	173	NUM
ftr-367	942	4	.	.	PUNCT
ftr-367	943	1	the	the	DET
ftr-367	943	2	department	department	PROPN
ftr-367	943	3	of	of	ADP
ftr-367	943	4	treasury	treasury	PROPN
ftr-367	943	5	and	and	CCONJ
ftr-367	943	6	the	the	DET
ftr-367	943	7	irs	irs	PROPN
ftr-367	943	8	promulgated	promulgate	VERB
ftr-367	943	9	treas	treas	PROPN
ftr-367	943	10	.	.	PUNCT
ftr-367	944	1	reg	reg	NOUN
ftr-367	944	2	.	.	PUNCT
ftr-367	945	1	1.401(k)-2	1.401(k)-2	NUM
ftr-367	945	2	,	,	PUNCT
ftr-367	945	3	which	which	PRON
ftr-367	945	4	places	place	VERB
ftr-367	945	5	limits	limit	NOUN
ftr-367	945	6	on	on	ADP
ftr-367	945	7	but	but	CCONJ
ftr-367	945	8	does	do	AUX
ftr-367	945	9	not	not	PART
ftr-367	945	10	eliminate	eliminate	VERB
ftr-367	945	11	this	this	DET
ftr-367	945	12	strategy	strategy	NOUN
ftr-367	945	13	.	.	PUNCT
ftr-367	946	1	see	see	VERB
ftr-367	946	2	,	,	PUNCT
ftr-367	946	3	retirement	retirement	NOUN
ftr-367	946	4	plans	plan	NOUN
ftr-367	946	5	;	;	PUNCT
ftr-367	946	6	cash	cash	NOUN
ftr-367	946	7	or	or	CCONJ
ftr-367	946	8	deferred	deferred	ADJ
ftr-367	946	9	arrangements	arrangement	NOUN
ftr-367	946	10	under	under	ADP
ftr-367	946	11	§	§	PROPN
ftr-367	946	12	401(k	401(k	PROPN
ftr-367	946	13	)	)	PUNCT
ftr-367	946	14	and	and	CCONJ
ftr-367	946	15	matching	match	VERB
ftr-367	946	16	contributions	contribution	NOUN
ftr-367	946	17	or	or	CCONJ
ftr-367	946	18	employee	employee	NOUN
ftr-367	946	19	contributions	contribution	NOUN
ftr-367	946	20	under	under	ADP
ftr-367	946	21	§	§	PROPN
ftr-367	946	22	401(m	401(m	PROPN
ftr-367	946	23	)	)	PUNCT
ftr-367	946	24	regulations	regulation	NOUN
ftr-367	946	25	,	,	PUNCT
ftr-367	946	26	69	69	NUM
ftr-367	946	27	fed	feed	VERB
ftr-367	946	28	.	.	PUNCT
ftr-367	947	1	reg	reg	NOUN
ftr-367	947	2	.	.	PUNCT
ftr-367	948	1	78144	78144	NUM
ftr-367	948	2	(	(	PUNCT
ftr-367	948	3	dec	dec	PROPN
ftr-367	948	4	,	,	PUNCT
ftr-367	948	5	29	29	NUM
ftr-367	948	6	,	,	PUNCT
ftr-367	948	7	2004	2004	NUM
ftr-367	948	8	)	)	PUNCT
ftr-367	948	9	.	.	PUNCT
ftr-367	949	1	174	174	NUM
ftr-367	949	2	.	.	PUNCT
ftr-367	950	1	orszag	orszag	NOUN
ftr-367	950	2	and	and	CCONJ
ftr-367	950	3	stein	stein	PROPN
ftr-367	950	4	,	,	PUNCT
ftr-367	950	5	supra	supra	PROPN
ftr-367	950	6	note	note	PROPN
ftr-367	950	7	114	114	NUM
ftr-367	950	8	,	,	PUNCT
ftr-367	950	9	at	at	ADP
ftr-367	950	10	669	669	NUM
ftr-367	950	11	-	-	SYM
ftr-367	950	12	74	74	NUM
ftr-367	950	13	(	(	PUNCT
ftr-367	950	14	proposing	propose	VERB
ftr-367	950	15	reverse	reverse	NOUN
ftr-367	950	16	match	match	NOUN
ftr-367	950	17	nondiscrimination	nondiscrimination	NOUN
ftr-367	950	18	rule	rule	NOUN
ftr-367	950	19	)	)	PUNCT
ftr-367	950	20	.	.	PUNCT
ftr-367	951	1	162	162	NUM
ftr-367	951	2	florida	florida	PROPN
ftr-367	951	3	tax	tax	NOUN
ftr-367	951	4	review	review	NOUN
ftr-367	951	5	[	[	X
ftr-367	951	6	vol	vol	NOUN
ftr-367	951	7	.	.	PUNCT
ftr-367	951	8	9:2	9:2	NUM
ftr-367	952	1	the	the	DET
ftr-367	952	2	important	important	ADJ
ftr-367	952	3	advantage	advantage	NOUN
ftr-367	952	4	over	over	ADP
ftr-367	952	5	a	a	DET
ftr-367	952	6	“	"	PUNCT
ftr-367	952	7	matching	matching	NOUN
ftr-367	952	8	”	"	PUNCT
ftr-367	952	9	safe	safe	ADJ
ftr-367	952	10	harbor	harbor	NOUN
ftr-367	952	11	of	of	ADP
ftr-367	952	12	ensuring	ensure	VERB
ftr-367	952	13	that	that	SCONJ
ftr-367	952	14	all	all	DET
ftr-367	952	15	participants	participant	NOUN
ftr-367	952	16	are	be	AUX
ftr-367	952	17	allocated	allocate	VERB
ftr-367	952	18	an	an	DET
ftr-367	952	19	initial	initial	ADJ
ftr-367	952	20	contribution	contribution	NOUN
ftr-367	952	21	.	.	PUNCT
ftr-367	953	1	it	it	PRON
ftr-367	953	2	also	also	ADV
ftr-367	953	3	ties	tie	VERB
ftr-367	953	4	the	the	DET
ftr-367	953	5	amount	amount	NOUN
ftr-367	953	6	that	that	PRON
ftr-367	953	7	highly	highly	ADV
ftr-367	953	8	paid	pay	VERB
ftr-367	953	9	employees	employee	NOUN
ftr-367	953	10	can	can	AUX
ftr-367	953	11	defer	defer	VERB
ftr-367	953	12	to	to	ADP
ftr-367	953	13	the	the	DET
ftr-367	953	14	amount	amount	NOUN
ftr-367	953	15	being	be	AUX
ftr-367	953	16	deferred	defer	VERB
ftr-367	953	17	for	for	ADP
ftr-367	953	18	rank	rank	NOUN
ftr-367	953	19	-	-	PUNCT
ftr-367	953	20	andfile	andfile	NOUN
ftr-367	953	21	employees	employee	NOUN
ftr-367	953	22	.	.	PUNCT
ftr-367	954	1	the	the	DET
ftr-367	954	2	third	third	ADJ
ftr-367	954	3	shortcoming	shortcoming	NOUN
ftr-367	954	4	of	of	ADP
ftr-367	954	5	the	the	DET
ftr-367	954	6	bush	bush	PROPN
ftr-367	954	7	proposals	proposal	NOUN
ftr-367	954	8	is	be	AUX
ftr-367	954	9	that	that	SCONJ
ftr-367	954	10	they	they	PRON
ftr-367	954	11	do	do	AUX
ftr-367	954	12	not	not	PART
ftr-367	954	13	attempt	attempt	VERB
ftr-367	954	14	to	to	PART
ftr-367	954	15	coordinate	coordinate	VERB
ftr-367	954	16	the	the	DET
ftr-367	954	17	proposed	propose	VERB
ftr-367	954	18	rules	rule	NOUN
ftr-367	954	19	for	for	ADP
ftr-367	954	20	defined	define	VERB
ftr-367	954	21	contribution	contribution	NOUN
ftr-367	954	22	plans	plan	NOUN
ftr-367	954	23	with	with	ADP
ftr-367	954	24	equivalent	equivalent	ADJ
ftr-367	954	25	rules	rule	NOUN
ftr-367	954	26	for	for	ADP
ftr-367	954	27	defined	define	VERB
ftr-367	954	28	benefit	benefit	NOUN
ftr-367	954	29	plans	plan	NOUN
ftr-367	954	30	.	.	PUNCT
ftr-367	955	1	in	in	ADP
ftr-367	955	2	some	some	DET
ftr-367	955	3	sense	sense	NOUN
ftr-367	955	4	,	,	PUNCT
ftr-367	955	5	this	this	PRON
ftr-367	955	6	may	may	AUX
ftr-367	955	7	be	be	AUX
ftr-367	955	8	appropriate	appropriate	ADJ
ftr-367	955	9	,	,	PUNCT
ftr-367	955	10	since	since	SCONJ
ftr-367	955	11	defined	define	VERB
ftr-367	955	12	benefit	benefit	NOUN
ftr-367	955	13	plans	plan	NOUN
ftr-367	955	14	are	be	AUX
ftr-367	955	15	today	today	NOUN
ftr-367	955	16	in	in	ADP
ftr-367	955	17	decline	decline	NOUN
ftr-367	955	18	,	,	PUNCT
ftr-367	955	19	and	and	CCONJ
ftr-367	955	20	providing	provide	VERB
ftr-367	955	21	employers	employer	NOUN
ftr-367	955	22	who	who	PRON
ftr-367	955	23	sponsor	sponsor	VERB
ftr-367	955	24	them	they	PRON
ftr-367	955	25	with	with	ADP
ftr-367	955	26	design	design	NOUN
ftr-367	955	27	flexibility	flexibility	NOUN
ftr-367	955	28	may	may	AUX
ftr-367	955	29	increase	increase	VERB
ftr-367	955	30	their	their	PRON
ftr-367	955	31	attractiveness	attractiveness	NOUN
ftr-367	955	32	if	if	SCONJ
ftr-367	955	33	design	design	NOUN
ftr-367	955	34	flexibility	flexibility	NOUN
ftr-367	955	35	is	be	AUX
ftr-367	955	36	limited	limit	VERB
ftr-367	955	37	in	in	ADP
ftr-367	955	38	defined	define	VERB
ftr-367	955	39	contribution	contribution	NOUN
ftr-367	955	40	plans	plan	NOUN
ftr-367	955	41	.	.	PUNCT
ftr-367	956	1	but	but	CCONJ
ftr-367	956	2	there	there	PRON
ftr-367	956	3	is	be	VERB
ftr-367	956	4	a	a	DET
ftr-367	956	5	danger	danger	NOUN
ftr-367	956	6	that	that	SCONJ
ftr-367	956	7	small	small	ADJ
ftr-367	956	8	firms	firm	NOUN
ftr-367	956	9	will	will	AUX
ftr-367	956	10	adopt	adopt	VERB
ftr-367	956	11	aggressive	aggressive	ADJ
ftr-367	956	12	defined	define	VERB
ftr-367	956	13	benefit	benefit	NOUN
ftr-367	956	14	plans	plan	NOUN
ftr-367	956	15	that	that	PRON
ftr-367	956	16	will	will	AUX
ftr-367	956	17	provide	provide	VERB
ftr-367	956	18	little	little	ADJ
ftr-367	956	19	in	in	ADP
ftr-367	956	20	the	the	DET
ftr-367	956	21	way	way	NOUN
ftr-367	956	22	of	of	ADP
ftr-367	956	23	benefit	benefit	NOUN
ftr-367	956	24	for	for	ADP
ftr-367	956	25	lower	lower	ADV
ftr-367	956	26	-	-	PUNCT
ftr-367	956	27	paid	pay	VERB
ftr-367	956	28	workers	worker	NOUN
ftr-367	956	29	.	.	PUNCT
ftr-367	957	1	vii	vii	PROPN
ftr-367	957	2	.	.	PROPN
ftr-367	957	3	conclusion	conclusion	NOUN
ftr-367	957	4	this	this	DET
ftr-367	957	5	article	article	NOUN
ftr-367	957	6	argues	argue	VERB
ftr-367	957	7	that	that	SCONJ
ftr-367	957	8	the	the	DET
ftr-367	957	9	bush	bush	PROPN
ftr-367	957	10	personal	personal	ADJ
ftr-367	957	11	savings	saving	NOUN
ftr-367	957	12	proposals	proposal	NOUN
ftr-367	957	13	–	–	PUNCT
ftr-367	957	14	the	the	DET
ftr-367	957	15	creation	creation	NOUN
ftr-367	957	16	of	of	ADP
ftr-367	957	17	tax	tax	NOUN
ftr-367	957	18	-	-	PUNCT
ftr-367	957	19	advantaged	advantaged	ADJ
ftr-367	957	20	personal	personal	ADJ
ftr-367	957	21	savings	saving	NOUN
ftr-367	957	22	accounts	account	NOUN
ftr-367	957	23	and	and	CCONJ
ftr-367	957	24	the	the	DET
ftr-367	957	25	exclusion	exclusion	NOUN
ftr-367	957	26	of	of	ADP
ftr-367	957	27	corporate	corporate	ADJ
ftr-367	957	28	income	income	NOUN
ftr-367	957	29	from	from	ADP
ftr-367	957	30	shareholder	shareholder	NOUN
ftr-367	957	31	level	level	NOUN
ftr-367	957	32	tax	tax	NOUN
ftr-367	957	33	–	–	PUNCT
ftr-367	957	34	will	will	AUX
ftr-367	957	35	have	have	VERB
ftr-367	957	36	negative	negative	ADJ
ftr-367	957	37	effects	effect	NOUN
ftr-367	957	38	on	on	ADP
ftr-367	957	39	the	the	DET
ftr-367	957	40	retirement	retirement	NOUN
ftr-367	957	41	income	income	NOUN
ftr-367	957	42	security	security	NOUN
ftr-367	957	43	of	of	ADP
ftr-367	957	44	many	many	ADJ
ftr-367	957	45	americans	american	NOUN
ftr-367	957	46	of	of	ADP
ftr-367	957	47	moderate	moderate	ADJ
ftr-367	957	48	means	mean	NOUN
ftr-367	957	49	.	.	PUNCT
ftr-367	958	1	the	the	DET
ftr-367	958	2	article	article	NOUN
ftr-367	958	3	suggests	suggest	VERB
ftr-367	958	4	that	that	SCONJ
ftr-367	958	5	such	such	ADJ
ftr-367	958	6	savings	saving	NOUN
ftr-367	958	7	accounts	account	NOUN
ftr-367	958	8	would	would	AUX
ftr-367	958	9	reduce	reduce	VERB
ftr-367	958	10	the	the	DET
ftr-367	958	11	number	number	NOUN
ftr-367	958	12	of	of	ADP
ftr-367	958	13	employer	employer	NOUN
ftr-367	958	14	plans	plan	NOUN
ftr-367	958	15	,	,	PUNCT
ftr-367	958	16	reduce	reduce	VERB
ftr-367	958	17	benefit	benefit	NOUN
ftr-367	958	18	levels	level	NOUN
ftr-367	958	19	for	for	ADP
ftr-367	958	20	employees	employee	NOUN
ftr-367	958	21	in	in	ADP
ftr-367	958	22	those	those	DET
ftr-367	958	23	plans	plan	NOUN
ftr-367	958	24	that	that	PRON
ftr-367	958	25	remain	remain	VERB
ftr-367	958	26	,	,	PUNCT
ftr-367	958	27	provide	provide	VERB
ftr-367	958	28	no	no	DET
ftr-367	958	29	alternative	alternative	ADJ
ftr-367	958	30	means	mean	NOUN
ftr-367	958	31	for	for	ADP
ftr-367	958	32	savings	saving	NOUN
ftr-367	958	33	that	that	PRON
ftr-367	958	34	will	will	AUX
ftr-367	958	35	be	be	AUX
ftr-367	958	36	attractive	attractive	ADJ
ftr-367	958	37	to	to	ADP
ftr-367	958	38	adversely	adversely	ADV
ftr-367	958	39	effected	effect	VERB
ftr-367	958	40	workers	worker	NOUN
ftr-367	958	41	,	,	PUNCT
ftr-367	958	42	and	and	CCONJ
ftr-367	958	43	reduce	reduce	VERB
ftr-367	958	44	the	the	DET
ftr-367	958	45	rate	rate	NOUN
ftr-367	958	46	of	of	ADP
ftr-367	958	47	investment	investment	NOUN
ftr-367	958	48	return	return	NOUN
ftr-367	958	49	for	for	ADP
ftr-367	958	50	nonaffluent	nonaffluent	ADJ
ftr-367	958	51	individuals	individual	NOUN
ftr-367	958	52	.	.	PUNCT
ftr-367	959	1	the	the	DET
ftr-367	959	2	proposals	proposal	NOUN
ftr-367	959	3	would	would	AUX
ftr-367	959	4	also	also	ADV
ftr-367	959	5	impose	impose	VERB
ftr-367	959	6	significant	significant	ADJ
ftr-367	959	7	revenue	revenue	NOUN
ftr-367	959	8	cost	cost	NOUN
ftr-367	959	9	and	and	CCONJ
ftr-367	959	10	might	might	AUX
ftr-367	959	11	partly	partly	ADV
ftr-367	959	12	immunize	immunize	VERB
ftr-367	959	13	the	the	DET
ftr-367	959	14	affluent	affluent	ADJ
ftr-367	959	15	beneficiaries	beneficiary	NOUN
ftr-367	959	16	of	of	ADP
ftr-367	959	17	the	the	DET
ftr-367	959	18	proposals	proposal	NOUN
ftr-367	959	19	from	from	ADP
ftr-367	959	20	tax	tax	NOUN
ftr-367	959	21	increases	increase	NOUN
ftr-367	959	22	that	that	PRON
ftr-367	959	23	might	might	AUX
ftr-367	959	24	be	be	AUX
ftr-367	959	25	needed	need	VERB
ftr-367	959	26	in	in	ADP
ftr-367	959	27	the	the	DET
ftr-367	959	28	future	future	NOUN
ftr-367	959	29	to	to	PART
ftr-367	959	30	retire	retire	VERB
ftr-367	959	31	the	the	DET
ftr-367	959	32	national	national	ADJ
ftr-367	959	33	debt	debt	NOUN
ftr-367	959	34	that	that	PRON
ftr-367	959	35	would	would	AUX
ftr-367	959	36	result	result	VERB
ftr-367	959	37	from	from	ADP
ftr-367	959	38	the	the	DET
ftr-367	959	39	revenue	revenue	NOUN
ftr-367	959	40	losses	loss	NOUN
ftr-367	959	41	.	.	PUNCT
ftr-367	960	1	like	like	ADP
ftr-367	960	2	a	a	DET
ftr-367	960	3	policy	policy	NOUN
ftr-367	960	4	bad	bad	ADJ
ftr-367	960	5	nickel	nickel	NOUN
ftr-367	960	6	,	,	PUNCT
ftr-367	960	7	these	these	DET
ftr-367	960	8	ill	ill	ADV
ftr-367	960	9	-	-	PUNCT
ftr-367	960	10	advised	advise	VERB
ftr-367	960	11	concepts	concept	NOUN
ftr-367	960	12	keep	keep	VERB
ftr-367	960	13	turning	turn	VERB
ftr-367	960	14	up	up	ADP
ftr-367	960	15	in	in	ADP
ftr-367	960	16	proposals	proposal	NOUN
ftr-367	960	17	from	from	ADP
ftr-367	960	18	the	the	DET
ftr-367	960	19	white	white	PROPN
ftr-367	960	20	house	house	PROPN
ftr-367	960	21	,	,	PUNCT
ftr-367	960	22	from	from	ADP
ftr-367	960	23	members	member	NOUN
ftr-367	960	24	of	of	ADP
ftr-367	960	25	congress	congress	PROPN
ftr-367	960	26	,	,	PUNCT
ftr-367	960	27	and	and	CCONJ
ftr-367	960	28	from	from	ADP
ftr-367	960	29	the	the	DET
ftr-367	960	30	president	president	NOUN
ftr-367	960	31	’s	’s	PART
ftr-367	960	32	advisory	advisory	ADJ
ftr-367	960	33	panel	panel	NOUN
ftr-367	960	34	on	on	ADP
ftr-367	960	35	federal	federal	ADJ
ftr-367	960	36	tax	tax	NOUN
ftr-367	960	37	reform	reform	NOUN
ftr-367	960	38	.	.	PUNCT
ftr-367	961	1	in	in	ADP
ftr-367	961	2	contrast	contrast	NOUN
ftr-367	961	3	,	,	PUNCT
ftr-367	961	4	the	the	DET
ftr-367	961	5	ersa	ersa	NOUN
ftr-367	961	6	,	,	PUNCT
ftr-367	961	7	if	if	SCONJ
ftr-367	961	8	isolated	isolate	VERB
ftr-367	961	9	from	from	ADP
ftr-367	961	10	the	the	DET
ftr-367	961	11	personal	personal	ADJ
ftr-367	961	12	savings	saving	NOUN
ftr-367	961	13	accounts	account	NOUN
ftr-367	961	14	and	and	CCONJ
ftr-367	961	15	dividend	dividend	NOUN
ftr-367	961	16	exclusions	exclusion	NOUN
ftr-367	961	17	,	,	PUNCT
ftr-367	961	18	provides	provide	VERB
ftr-367	961	19	a	a	DET
ftr-367	961	20	helpful	helpful	ADJ
ftr-367	961	21	first	first	ADJ
ftr-367	961	22	step	step	NOUN
ftr-367	961	23	toward	toward	ADP
ftr-367	961	24	making	make	VERB
ftr-367	961	25	useful	useful	ADJ
ftr-367	961	26	adjustments	adjustment	NOUN
ftr-367	961	27	to	to	ADP
ftr-367	961	28	the	the	DET
ftr-367	961	29	current	current	ADJ
ftr-367	961	30	system	system	NOUN
ftr-367	961	31	.	.	PUNCT
ftr-367	962	1	through	through	ADP
ftr-367	962	2	an	an	DET
ftr-367	962	3	ersa	ersa	NOUN
ftr-367	962	4	-	-	PUNCT
ftr-367	962	5	like	like	ADJ
ftr-367	962	6	approach	approach	NOUN
ftr-367	962	7	,	,	PUNCT
ftr-367	962	8	we	we	PRON
ftr-367	962	9	can	can	AUX
ftr-367	962	10	both	both	PRON
ftr-367	962	11	reduce	reduce	VERB
ftr-367	962	12	expensive	expensive	ADJ
ftr-367	962	13	compliance	compliance	NOUN
ftr-367	962	14	burdens	burden	NOUN
ftr-367	962	15	and	and	CCONJ
ftr-367	962	16	ensure	ensure	VERB
ftr-367	962	17	that	that	SCONJ
ftr-367	962	18	a	a	DET
ftr-367	962	19	reasonable	reasonable	ADJ
ftr-367	962	20	share	share	NOUN
ftr-367	962	21	of	of	ADP
ftr-367	962	22	the	the	DET
ftr-367	962	23	qualified	qualified	ADJ
ftr-367	962	24	plan	plan	NOUN
ftr-367	962	25	subsidy	subsidy	NOUN
ftr-367	962	26	provides	provide	VERB
ftr-367	962	27	meaningful	meaningful	ADJ
ftr-367	962	28	levels	level	NOUN
ftr-367	962	29	of	of	ADP
ftr-367	962	30	benefits	benefit	NOUN
ftr-367	962	31	to	to	ADP
ftr-367	962	32	employees	employee	NOUN
ftr-367	962	33	of	of	ADP
ftr-367	962	34	moderate	moderate	ADJ
ftr-367	962	35	and	and	CCONJ
ftr-367	962	36	low	low	ADJ
ftr-367	962	37	income	income	NOUN
ftr-367	962	38	.	.	PUNCT
ftr-367	963	1	of	of	ADP
ftr-367	963	2	course	course	NOUN
ftr-367	963	3	,	,	PUNCT
ftr-367	963	4	such	such	DET
ftr-367	963	5	a	a	DET
ftr-367	963	6	modification	modification	NOUN
ftr-367	963	7	to	to	ADP
ftr-367	963	8	the	the	DET
ftr-367	963	9	system	system	NOUN
ftr-367	963	10	would	would	AUX
ftr-367	963	11	not	not	PART
ftr-367	963	12	result	result	VERB
ftr-367	963	13	in	in	ADP
ftr-367	963	14	either	either	CCONJ
ftr-367	963	15	universal	universal	ADJ
ftr-367	963	16	coverage	coverage	NOUN
ftr-367	963	17	or	or	CCONJ
ftr-367	963	18	benefit	benefit	NOUN
ftr-367	963	19	adequacy	adequacy	NOUN
ftr-367	963	20	,	,	PUNCT
ftr-367	963	21	which	which	PRON
ftr-367	963	22	can	can	AUX
ftr-367	963	23	only	only	ADV
ftr-367	963	24	be	be	AUX
ftr-367	963	25	achieved	achieve	VERB
ftr-367	963	26	through	through	ADP
ftr-367	963	27	an	an	DET
ftr-367	963	28	expanded	expand	VERB
ftr-367	963	29	social	social	ADJ
ftr-367	963	30	insurance	insurance	NOUN
ftr-367	963	31	system	system	NOUN
ftr-367	963	32	(	(	PUNCT
ftr-367	963	33	or	or	CCONJ
ftr-367	963	34	some	some	DET
ftr-367	963	35	form	form	NOUN
ftr-367	963	36	of	of	ADP
ftr-367	963	37	mandated	mandate	VERB
ftr-367	963	38	savings	saving	NOUN
ftr-367	963	39	)	)	PUNCT
ftr-367	963	40	.	.	PUNCT
ftr-367	964	1	but	but	CCONJ
ftr-367	964	2	it	it	PRON
ftr-367	964	3	would	would	AUX
ftr-367	964	4	do	do	VERB
ftr-367	964	5	at	at	ADP
ftr-367	964	6	least	least	ADJ
ftr-367	964	7	some	some	PRON
ftr-367	964	8	good	good	ADJ
ftr-367	964	9	and	and	CCONJ
ftr-367	964	10	no	no	PRON
ftr-367	964	11	or	or	CCONJ
ftr-367	964	12	little	little	ADJ
ftr-367	964	13	harm	harm	NOUN
ftr-367	964	14	.	.	PUNCT
ftr-367	965	1	2008	2008	NUM
ftr-367	965	2	]	]	PUNCT
ftr-367	965	3	slouching	slouch	VERB
ftr-367	965	4	towards	towards	ADP
ftr-367	965	5	a	a	DET
ftr-367	965	6	consumption	consumption	NOUN
ftr-367	965	7	tax	tax	NOUN
ftr-367	965	8	163	163	NUM